The Effect Of Budgeting On Performance Of Nonprofit Organizations

ABSTRACT

This study was carried to examine the effect of budgeting on performance of nonprofit organizations. The study was carried out in Assemblies qf God Church, (fin uariaga (Jniudike, Umuahia, in Abia State. Primary data obtained from administration of' questionnaire was analyzed using descriptive statistic such frcquencyi'ercen1age, and simple regression models. The empirical analysis revealed that there is sip,nificant effect of various budgeting practice on non-profIt organizauion and also that budgeting has signijlcant ejfrct on the per/orincinee of non-profit organization. It was recommended that budget coinniittee of the church should he educated in the implementation of budget. This would enable them to understand the importance of adhering to actual budget provisions thereby minimizing loses. Thus budget education should be conducted at regular intervals jbr all principal officers of the church, by reputable firms, as the usefulness of such an exercise cannot be overemphasized