Nigerian Brewery Company's Financial Performance and Budgetary Control System

Abstract

This study looks at how the beer industry's financial performance is affected by its budgetary control system. The study considers the budgetary control that can be used to check the financial performance aspect of the industry. Since budget is a financial statement that spills out the financial activities of a company from January to December and the expenditure, it is important therefore that some control mechanism be put in place to have a balance in the in-flow and out-flow of income in the company.