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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