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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