ABSTRACT
This study was carried out to examine the impact of budgeting and budgetary control on the performance of a manufacturing company in Nigeria using Coca-Cola Bottling Company. To achieve this objective, four research questions and two research hypotheses were formulated to guide this study. The data collected were analyzed using simple percentages and tables to analyze research questions and Chi-square statistical tool was used for testing of research hypotheses. A structured questionnaire was used as the major instrument for data collection from the staff of Coca-Cola Bottling Company. After the careful analysis of the data, the following findings were revealed that; there is a significant relationship between the impact of budgeting control and profitability in an organization and there is a significant relationship between budgetary control and the benefits to shareholders in Coca-Cola Bottling Company. The study was concluded with some recommendations that governments budgets at all levels should be regarded as an effective means of controlling public sector and privates or business oriented budget should also be regarded as an engine room of controlling private sector or an organization.