ABSTRACT
The topic of the study is factors affecting Hotel and
catering industry (A case study of Merry house Idah Igala). The researcher used
both the primary and secondary data in the course of the study. The primary
data was collected through the instrument of questionnaires and observation.
The secondary data was sources through textbooks, journals, magazines and
Libraries. The research design for the study was the survey research. The
population of the study was 82 employees of the establishment. The sample size
of the study was 63 employees derived using the Yaro Yamani formula for the
determination of sample size. A total number of 63 questionnaires were
distributed and returned thereby having a hundred percent return rate. The
researcher used sample percentage and chi-square as statistical tool for the
analysis. The study revealed that the majority of the workers in this
establishment are ignorant on pay determination method which shows that
management does not involve workers in the machinery or the mechanics of
payment determination. The workers role is reduced to that of a rigid adherence
to rules and regulations. The researcher recommended among others that broad personnel
policy study be embraced by employers in the hotel industry.
CHAPTER ONE
1.0.INTRODUCTION:
Since the beginning of recorded time, people have
travelled, and during their travels, have needed shelter. This consequently
encouraged the springing up of some accommodation in form of inns and small
hotels and subsequent larger hospitality suites, to meet such needs. This thus
hospitality is said to be the world’s ‟ second
oldest profession. Just after the civil war in 1970, there was a virtual
absence of hotels and
especially, the well-known names in the international hotel industry in
Nigeria. Not until the late 70‟s, during the
oil boom era did Nigeria start experiencing some growth in her hotel industry.
In recent years however, Nigeria hosting of several major international events like the common wealth
heads of government meeting (CHOGM), All African games, carnivals, meeting
including the visits of two American presidents another presidents with their
entourage, has led to the building of several more hotels in Nigeria,
especially in the major cities. This growth is not restricted to Nigeria alone,
example, the American food service industry in 1979 had 110 billion dollars of
bussing for meals away from home and was in fact the third largest industry in
the country in terms of gross retail sales, it employs about 6 million people
and had average of 125. 42 employees in 1995 and yet still needs many
additional employees every year. Nigeria has since seen many important
developments and changes in the relative improvement in the standard of living
of a vast majority of working people. These improvements have come about as a
result of many different factors including greater national productivity,
stronger growth of economy, having more enlightened management and pressures
from trade unions. The contributions made by the hotel and catering industry to
this general rise in standard of living are considerable, providing essential
and leisure services, employment and wealth creation. Hotel development in any country
is a detailed process, requiring a high level of preplanning prior to, during
and after construction. There is still evidence in many places in Nigeria that
this pre-planning has not adequately been carried out, resulting in some hotels
that are unable to meet today’s and tomorrows ever-changing and increasing
customer needs, including the fact that demand far outstrips supply, with major
cities like Lagos having now shortages. Nevertheless, Tourism, of which the
hotel and catering industry is a principal element is said to be a potential
growth sector in Nigeria. The conditions of employment of a large number of the
industry’s staff have not kept pace with those enjoyed by working people
elsewhere, in spite of the technical improvements within the catering industry
itself. The reasons for the slow rate of improvement in the industry’s
condition of employment are considerable including an understandable reluctance
on the part of many proprietors and managers to adjust labour earnings
according to improvements in the industry. Another reason could be that trade
union movements exert little influence in most sectors of the industry, since
moreover most people that make up the industry’s workforce are people who are
not prepared to make a career out of the job. The working conditions of the
industry’s staff are for most cases unattractive. There are intrinsic problems
which are unavoidable such as having to work long evenings and weekends. Other
problems however can certainly be removed or reduced by determined management
action. Such problems are staff reliance on tips, ignorance of workers on
methods of calculating pay and the distribution of service charges, and
management’s reluctance to involve staff in matters that affect their working
lives. Management should therefore evolve a way of bringing out the best in
these groups of ignored members of our workforce. In Nigeria, there are many
organizations that provide catering services and which by their nature can be
termed hotels. It is estimated that there exists about 550 hotels, inns and
commercial guest houses in Nigeria by the year 2008 that employs between 10 and
250 people in line with their sizes. It is said that about 418 – 900 people
were employed in 2003 worldwide.
1.1.BACKGROUND OF THE STUDY:
The background setting of this project research is
drawn from Igala local government of Kogi state with merry house Idah used as a
case study.
The home of the Igala people is situated east of the
river Niger and Benue confluence and astride the Niger in Lokoja, Kogi state of
Nigeria. The area is approximately between latitude 6°30 and 8°40 north and
longitude 6°30 and 7°40 east and covers an area of about 13,665 square
kilometres (Oguagha P.A 1981) The Igala population is estimated at two million,
they can also be found in Delta, Anambra and Edo States of Nigeria. The Igala
language is closely related to the Yoruba and Itsekiri languages.
In Igala tradition, infants from some parts of the
kingdom, like Ankpa receive three deep horizontal cuts on each side of the
face, slightly above the corners of their mouths, as a way of identifying each
other. However, this practice is becoming less common.
The Igalas are ruled by a figure called the “Attah”.
The word Attah means ‘Father’ and the full title of the ruler is ‘Attah Igala’,
meaning, the Father of Igalas (the Igala word for King is Onu). Although
“Attah” means “father”‘, female rulership is recognized and Igala has had
female rulers in the past (Boston 1968). Among the most revered Attahs of the
Igala kingdom are Attah Ayegba Oma Idoko and Atta Ameh Oboni. According to oral
tradition, Attah Ayegba Oma Idoko offered his most beloved daughter, Inikpi to
ensure that the Igalas win a war of liberation from the Jukuns’ dominance.
Attah Ameh Oboni is known to be very brave and resolute. He is revered for his
stiff resistance of the British and his struggles to uphold some ancient
traditions of the Igalas. When he got wind of a plan to depose and exile him by
the British, he committed suicide by hanging himself to forestall the plan; he
is regarded by most Igalas as the last real Attah Igala.
1.2.STATEMENT OF PROBLEM:
In the hotel and catering industry in Nigeria
especially the Merry house Idah where there seems to have been a continued
growth over the years, expertise is therefore expected to be limited and this
constitutes a problem. There and other problems are what the study wishes to
consider and make recommendation where necessary.
The problem reduction in experienced hands in this
industry in the third world, seem to be the case due to managers reluctance to
train its workers and employ able hands.
Another problem lies in the fact that most
workers in the industry have no clear cut channels to register their protests
and grievances since management usually stifles unionization agitation.
The third problem concerns the issue of how the basic
payment and benefits of workers is commensurate with their dedication to work
and efforts. As employers are less responsive to changes in the economy with
respect to adjustments of pay and benefit packages in line with economic growth
as being experienced in most developing countries today, including Nigeria,
they are left with employees whose dedication to work decreases; with huge
reduction in their morals and motivation to work.
We are also confronted with an environment where
employees are usually kept in the dark without being enlightened on things they
have the right to know. Example, payment determination method, criteria for
promotion (etc), but rather such issues are based on the whims of management.
This constitutes a problem.
The last problem is the general belief by most people
that jobs in the Merry house hotel Idah is one of last resort which they can
take up when they do not find a “better” job to do. This thus discourages young
people who may wish to have a career in the hotel and catering industry. Having
identified some of the problems, this study intends to find possible solutions
to some of them.
1.3.OBJECTIVE OF THE STUDY:
To this end, this study aims at assessing the
reasonability of all the entitlements due or payable to that part of the labor
force that works fully or partly in the hotel and catering industry. The
objectives of this study are thus.
i.To examine the reasonability of other entitlements
and benefits that is not part of the basic payment.
ii. To assess the degree to which payment is
commensurate with the efforts of employees in this Merry house Idah.
iii. To evaluate the extent to which payment and
benefits in this industry are similar to those of like-industries.
iv.To examine the industrial relations existing in the
hotel under study and its impact on worker’s welfare.
v.To identify the impact of inappropriate payment and
employee benefit schemes or their absence altogether, on employee performance
at Marry house Idah.
1.4.RESEARCH QUESTION:
The following research questions will be raised:
ABSTRACT
Budget and budgetary control, both at management and
operational level looks at the future and lays down what has to be achieved.
Control checks whether or not the plans are realized, and puts into effect
corrective measures where deviation or shortfall is occurring. This study
examines how budget and budgetary control can be a control measure in an organization
using the Catholic Church lagos, as considered in this study. We reviewed the
control measure of the performance of Catholic Church in previous and recent
times. We found out that the control level of the Church depends much on the
budgetary system in achieving its objectives and operation. An empirical
investigation was undertaken, using the simple correlation analysis techniques
specifically the Pearson Product Movement Correlation.. Following our findings,
we advise the NPO managers and CEO operators to pay more attention to their
budgetary control system, for those without an existing budgetary control
system, they should put one in place, and those with a dummy or passive
budgetary control system, It is time they re- establish a result- oriented budgetary
control system as it goes a long way in repositioning the Church from its
creeping in its performance and control measure level to an improved high
capacity utilization point.
CHAPTER ONE
1.0INTRODUCTION
Budgeting has come to be accepted as an efficient
method of short-term planning and control. It is employed, no doubt, in large
business houses, but even the small businesses are using it at least in some
informal manner. Through the budgets, a business wants to know clearly as to
what it proposes to do during an accounting period or a part thereof. The
technique of budgeting is an important application of Management Accounting.
Probably, the greatest aid to good management that has ever been devised is the
use of budgets and budgetary control. It is a versatile tool and has helped
managers cope with many problems including inflation.
The Chartered Institute of Management Accountants,
England, defines a 'budget' as under: " A financial and/or quantitative
statement, prepared and approved prior to define period of time, of the policy
to be persued during that period for the purpose of attaining a given
objective." According to Brown and Howard of Management Accountant "a
budget is a predetermined statement of managerial policy during the given
period which provides a standard for comparison with the results actually
achieved."
Budgetary Control is the process of establishment of
budgets relating to various activities and comparing the budgeted figures with
the actual performance for arriving at deviations, if any. Accordingly, there
cannot be budgetary control without budgets. Budgetary Control is a system
which uses budgets as a means of planning and controlling.
According to I.C.M.A. England Budgetary control is
defined by Terminology as the establishment of budgets relating to the
responsibilities of executives to the requirements of a policy and the
continuous comparison of actual with the budgeted results, either to secure by
individual actions the objectives of that policy or to provide a basis for its
revision.
A non-profit organization is a group organized for
purposes other than generating profit and in which no part of the
organization's income is distributed to its members, directors, or officers.
Non-profit corporations are often termed "non-stock corporations."
They can take the form of a corporation, an individual enterprise (for example,
individual charitable contributions), unincorporated association, partnership,
foundation (distinguished by its endowment by a founder, it takes the form of a
trusteeship), or condominium (joint ownership of common areas by owners of
adjacent individual units incorporated under state condominium acts).
Non-profit organizations must be designated as nonprofit when created and may
only pursue purposes permitted by statutes for non-profit organizations.
Non-profit organizations include churches, public schools, public charities,
public clinics and hospitals, political organizations, legal aid societies,
volunteer services organizations, labor unions, professional associations,
research institutes, museums, and some governmental agencies.
Non-profit entities are organized under state law. For
non-profit corporations, some states have adopted the Revised Model Non-Profit
Corporation Act (1986). For non-profit associations, a few states have adopted
the Uniform Unincorporated Non-Profit Association Act (See Colorado 7-30-101 to
7-30-119). Some states exempt non-profit organizations from state tax and state
employment programs such as unemployment compensation contribution. Some states
give non-profit organizations immunity from tort liability (see Massachusetts
law giving immunity to a narrow group of non-profit organizations) and other
states limit tort liability by enacting a damage cap. State law also governs
solicitation privileges and accreditations requirements such as licenses and
permits. Each state defines non-profit differently. Some states make
distinctions between organizations not operated for profit without charitable
goals (like a sports or professional association) and charitable associations
in order to determine what legal privileges the respective organizations will
be given.
Some NPOs may also be a charity or service
organization; they may be organized as a nonprofit corporation or as a trust, a
cooperative, or they exist informally. A very similar type of organization
termed a supporting organization operates like a foundation, but they are more
complicated to administer, hold more favorable tax status and are restricted in
the public charities they support. Their mole is not to be successful in terms
of wealth, but in terms of giving value to the groups of people they administer
to.
1.1 BACKGROUND OF THE RESEARCH
There is hardly any aspect of human Endeavour that
does not have economic implication because economics as a science is
essentially concerned with the study of scarce resources, there allocation,
management and utilization. This reality is what gave birth to a business
budget in the 20th century. The term budget was first put to use in Europe to
refer to first, a leather bag used to carry statement of revenue and
expenditure, and later the term was referred to as the statement itself and not
just the container.
Today, a budget play a greater role in the planning
and control process of basically all organization, be it private or public
sector, ministries and non profit-making organizations.
Organizations developed plans on how to go about its
future operations. While control measures are used to correct any deviation
from the plans. The budgetary process is an integral part of both planning and
control. Budgeting is making plans for the future, implementing those plans and
monitoring activities to see whether they conform to plans. To do this
successfully, it requires maximum commitment by the top management, corporative
and motivated middle management and staff, and well organized reporting system.
The importance of budget to households, business
organization can never be over emphasized. Most families or members of
households have at point developed a budget to guide them in allocating
resources over a specific period of time. The family budget is a planning tool,
but it also serve as control behaviour of family members by setting limits on
what can be spent within each budget category. Budget enables house to know how
much of their money is being spent. Such a situation can easily lead family
into unexpected debt and severe financial difficulties.
Likewise, budgets play a similar planning and control
role for managers within business units and budgets are a central part of a
design and operation of management accounting system. As in household budget,
budget in business organizations reflects in quantitative term, how to allocate
financial and other resources to each organizational subunit, based on its
planned activity objective. Budgeting activity to organizational unit can
reflect how well unit managers understand the organizational and provides an
opportunity for the organization’s top planners to correct misperceptions about
the organization’s goal. Budgeting also aims at coordinating the organization’s
many activities. For example, budget show the effect of sales level or volume
on purchasing, production, administrative activities etc.
In reality, budgeting is the most widely used
accounting tool for planning and controlling the activities of organizations.
Budgeting system helps managers to forecast. By looking into the future and
planning managers are able to anticipate and correct potential problems before
they arise. Managers can then focus on exploiting opportunities instead of
fighting fires as one observer said ‘‘few businesses plan to fail, but many of
those that flop fail to plan’’ (Horngren, et al, 2002; 178).
The research is deeply concerned with the extent to
which management of Brewery companies seize the advantages associated with
budgeting process. The researcher is interested in finding out if managers of
Brewery companies effectively and efficiently design and implement realistic
budgets. Do they use budgets as a potent tool for resource allocation and
control?
The choice of Catholic Church as a case study for this
research work is informed by the industry’s relatively long-life span of
production. Secondly, the relative low level of production at the industry has
also prompted the researcher to investigate its budgetary system.
1.2STATEMENT OF RESEARCH PROBLEM
Budgeting and budgetary control is one of the
essential functions of every organization (business, Nonprofit or
governmental). Survival and growth of any corporate organization depends on
effective budgetary control measures. This implies that if budgets are
effectively designed and implemented, an organization can achieve massive
results.
On the other hand, in Nigeria today, there are
incidences of corporate failure in most organizations. It appears managers are
not taking advantage of the budgetary process to the success of the
organizations.
The behavioral or human aspect of budgeting is equally
worrisome; how do people’s attitudes affect the budgets, and in turn, how do
budget affect people’s behaviour? The questions intrigued social scientist to
engage in extensive study about the human factors involved in budgeting.
Moreover, the research is aimed at knowing if
budgeting and budgetary control is playing a significant role in controlling
measure in the organization, to investigate the problems associated with the
designing and implementation of budgets in organization, to find out whether
poor performance and low productivity and development in some of the NPO is
attributed to poor implementation and finally, to investigate the human aspect
of budgeting.
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