000			02744nam a2200253 4500
008			250508t2019 |||d|||g |||| 00| 0 eng d
040			_aUniversiti Teknologi Brunei _beng _cUTB
084			_aUTB 120 REPORT THESIS & DISSERTATION, RTDS 246 _aRTDS 246
100	1		_aNursabrina binti Haji Awang Abas, _eauthor.
245	1	0	_aDifficulties Of Budgeting Process And Factors Leading To The Decisions To Implement This As Management Tool / _cNursabrina binti Haji Awang Abas.
260			_aBandar Seri Begawan : _bUniversiti Teknologi Brunei, _c©2019.
300			_a25 pages : _bcharts ; _c30 cm.
500			_aSubmitted in partial fulfillment of the requirements for the degree of Bachelor of Business in Accounting and Information Systems.
500			_aABSTRACT Budgets are management tools universally recognised for their ability to support planning and efficient management of resources and activities in economic entities. The preparation and use of budgets are not without difficulties. This paper presents a synthesis of the studies on the difficulties of the budgeting process and the factors that determine nevertheless the adoption and use of this tool. I intend to put in the balance of efforts and the effects of preparing and using budgets, in order to see if they deserve to be implemented within economic entities. The information obtained regarding the importance of budgets and the difficulties generated by these tools is supported in this paper by the use of a questionnaire distributed to the companies in Brunei. The targeted respondents would be the employees working in the companies in Brunei, where the respondents have to be in the field that are related to accounting and finance or they have handled budgeting process, this is so that the respondents answering the surveys can give answer that are relevant to budgeting. The results obtained from the survey shows that budgets are useful tools and offer numerous advantages, despite the issues that generated from it, which determines their importance and use in economic entities. Also, almost all of the respondents show an indication that they are likely to use budgeting process as their management tools.
504			_aIncludes bibliographical references (page 26-27)
610		4	_zUniversiti Teknologi Brunei _xFinal Year Project.
650		4	_aFinal Year Project, Academic.
650		4	_aFinal Year Project Universiti Teknologi Brunei
710			_aUniversiti Teknologi Brunei _bUTB School Of Business.
942			_2lc _cRTDS
998			_eReports, Thesis & Dissertation _s829303 : 002008 c.1_UTB _xUniversiti Teknologi Brunei
999			_c23341 _d23341