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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