Dept: COMPUTER SCIENCE File: Word(doc) Chapters: 1-5 Views: 9


This study was centered on design and implementation of a budget analysis system for Anambra State ministry of finance. The major objective of this research was to produce a system that will help find out if all budget targets have been met during the stated period. The Analytical tools used for the development of the system were HTML, PHP and SQL. These tools were chosen because of their easy syntax and features for developing windows based applications. The researcher adopted Object Oriented Analysis and Design Methodology (OOADM) because the study is an online application and it is the most suitable for the study. In conclusion, a design was taken to develop the existing system of the budget analysis system in order to correct the problems. The problems were identified after series of interviews and examination of documents after which analysis was made and a computerized procedure recommended. Finally, the system is successfully activated, tested and considered to be running effic



1.1 Background of the Study

It has become a normal thing for us as citizens of a country like Nigeria to wait for, the president to release the yearly national budgets, but very little of us even know what the budget actually means. A budget is an estimate or plan of income and expenditure that helps most companies, country and Organizations in taking care of projects mapped out.  For this reason it is of importance that there should be a reliable system of budget analysis.  A good budget analysis is a process of breaking the whole budget into separate units or parts with the sole aim of identifying and studying the structure of each part of the budgets, so that the budget would be error free, and in case of error provide possible solutions to them (Chandra, 2015).

A look at a brief history of budget.  In January 1993 the African concord newspaper stated the budgets started in Britain when the then king asked for reports on the income and expenditure of the country in order to check fraudulent activities of their government, this was as a result of the countries growing population inability of those in charge to specify a given project at a given place and time, uncompleted project which were paid for and complaints laid by citizens of Britain were all the things that brought about the need for budgets (Arthus et al. 2012).

In other-word a budget helps managers manage and it can be said that having a budget has more advantages than it has any disadvantages. However the fact remains that not-withstanding the careful planning and execution of an organization’s budgets in Nigeria, the targets are still hardly met by any one organization while most budget even end up not being implemented at all. This work therefore, attempts to take a look at the methods adopted for budgets analysis or would be likely adopted for budgets analysis in an. Organization like the Anambra state ministry of finance.


Statement of The Problem

It is easy to note that budget analysis entails large volume of work and a whole lot of calculation.  This makes the job very difficult a task to go by the method of information storage and retrieval processing of accumulated figures is not an easy task in places were there are no sophisticated method of budget analysis. Inefficient and insufficient records will always result to a poor and inaccurate budget.  The fact that humans tackle the ambiguous calculations and complex allocation involved in budget analysis easily without the help from computer this is also a delay factor for the releasing of an accurate budget statement.  This work will look into reasons why many budget ends not to work and my case study will be the Anambra ministry of finance and I will also try to derive a good computer system that will take care of these problems.

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