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PROJECT TOPIC: ACCOUNTING PLANNING AND CONTROL KEY TO EFFECTIVE MANAGEMENT A CASE STUDY OF OWERRI MUNICIPAL

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CHAPTER ONE

•                                              INTRODUCTION:

 The process of managing a business or an organization consists of the basic elements of planning, control and decision making. Planning and control are parts and parcel of   our daily likes. Planning and control of cost and operations is the key to good management. Accounting  control is a process of developing plans for a company’s    expected operations to help to carryout those plans.

    Accounting planning has to do with setting out aims and objectives to be achieved over a period of time and control monitors how well the aims and objective are achieved. The preparation of a company’s finance is the single important aspect of its success. As a tool of management, it can increase the efficiency of the organization at a while since all the departments are involved. The accounting planning and efficiency are not achieved by an organization if they are not properly financed. The efficiency and effectiveness of any organization, therefore depend on a number of factors which may be categorized as clarify of purposes, management, planning, control and communication.


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