FACULTY Of MANAGMENT SCIENCES

In order for Small and Medium-scale Enterprises (SMEs) to achieve their strategic objectives and maintain financial stability, effective budgeting is essential. In the context of SMEs operating in Benin City, Nigeria, this case study investigates the importance of budgeting. This study attempts to emphasize the crucial role budgeting plays in setting clear objectives, managing resources effectively, and ultimately spurring business success by looking at the experiences of several SMEs in the area. To collect information from a varied sample of SMEs, the study uses both qualitative and quantitative research approaches, including surveys and interviews. It clarifies the difficulties and advantages of budgeting procedures in Benin City's SME sector through thorough examination. The results highlight the crucial
significance of budgeting as a foundational skill. A tool for SMEs to overcome financial difficulties, improve financial performance, and realize their long-term objectives. This study also offers helpful advice and suggestions for SMEs in Benin City and beyond, highlighting the importance of strategic budgeting as a cornerstone of long-term company growth.

This study examined the impact of audit committee effectiveness on financial reporting quality among one hundred (100) Nigerian listed companies from 2019 to 2024. Despite governance reforms under CAMA (2020) and the NCCG (2018), concerns remain about earnings management and reporting credibility. The study analyzed audit committee attributes, independence, financial expertise, size, meeting frequency, and committee effectiveness, using a quantitative panel design and fixed-effects regression. Financial reporting quality was measured using a composite index covering accrual quality, timeliness, audit opinion quality, and disclosure compliance.
Results show that independence, financial expertise, meeting frequency, and committee effectiveness significantly improve financial reporting quality, with financial expertise being the strongest predictor. Audit committee size was not significant. Among control variables, company size and committee independence positively affect reporting quality, while leverage has a negative effect. The study concludes that competence and active engagement enhance governance effectiveness more than structural compliance and recommends strengthening expertise, independence, meeting practices, etc.

The major focus of the study is to find out if there exist relationship between, themarketing practices and the benefits to the stakeholders of the HealthInstitutionin Nigeria. Specifically, the objective of the study is to ascertaintheef ectiveness, extent, how to adopt and accept fully marketing practices intheactivities of the hospitals in Nigeria. This study is important in order toimprovethe activities of Health Institution in Nigeria for the customers andclient tobenefit more than ever before. In the study the descriptive survey methodwasadopted for use and the questionnaire used to collect data for the study. Thesample of 900 respondents were from some 50 hospitals fromsix states of thesouth-south zone of Nigeria. The sampling technique used to get the sampleswas the judgmental technique. Four hypotheses were formulated to test thedatacollected and analysed with chi-square.The findings showed that therewasapositive and significant relationship between the marketing practices andthebenefits to be derived by the customer and clients of the Health InstitutionsinNigeria. And the main conclusion therefore is that the Health InstitutionsinNigeria should accept and adopt fully the use of marketing practices intheiractivities for more successes and achievements in the duties of the HospitalsinNigeria. This thesis recommends that hospitals should adopt andacceptmarketing practices fully in its activities. This, they can do by budgetingformarketing, planning for marketing, having trained marketing staf , havingamarketing department and head of the department who should be professionallytrained in marketing. They should follow the marketing methods as usedbytheprofit-making organizations.

In order for Small and Medium-scale Enterprises (SMEs) to achieve their strategic objectives and maintain financial stability, effective budgeting is essential. In the context of SMEs operating in Benin City, Nigeria, this case study investigates the importance of budgeting. This study attempts to emphasize the crucial role budgeting plays in setting clear objectives, managing resources effectively, and ultimately spurring business success by looking at the experiences of several SMEs in the area. To collect information from a varied sample of
SMEs, the study uses both qualitative and quantitative research approaches, including surveys and interviews. It clarifies the difficulties and advantages of budgeting procedures in Benin City's SME sector through thorough examination. The results highlight the crucial significance of budgeting as a foundational skill. A tool for SMEs to overcome financial difficulties, improve financial performance, and realize their long-term objectives. This study also offers helpful advice and suggestions for SMEs in Benin City and beyond, highlighting the importance of strategic budgeting as a cornerstone of long-term company growth.