Page 1 of 10
Journal for Studies in Management and Planning
Available at http://edupediapublications.org/journals/index.php/JSMaP/
e-ISSN: 2395-0463
Volume 01 Issue 11
December 2015
Available online: http://edupediapublications.org/journals/index.php/JSMaP/ P a g e | 390
Adaptable Computer-Based Budget Control System for
Sustainable Economic Strides
Igboji, Kingsley O
*
. & Ogbu, Nwani H.
Department of Computer Science – Ebonyi State University, Abakaliki
e-mail: otubok@yahoo.com
Abstract
Budget creates work plan that stipulates statutory
allocation of funds geared towards accomplishing
projects or various events and/or programme
schedule in an organization. Arriving at a good
budget is a herculean task to both private and
governmental agencies, but with proper analysis
and monitoring system a balance is struck. High- tech solution systems are far reaching and hard to
come-by. The absence of this, accounts for
indiscriminate cases of budget failure, wanton
discrepancies and undue variations obtained in
financial administration of organizations. Hence,
the need for Adaptable Computer-Based budget
system that simplifies the complexities associated
with the task of budgeting. This Computer-Based
system is built with ingenuity to make informed
decisions predicated on hands-on facts and tested
figures that engender accuracy across transactions.
Object-oriented methodology is used along with
the strength of Visual Basic 6.0 and Microsoft
Access to create the needed interactivity. It
analyzes budget from its estimated allocations,
monitor the budget by appropriately evaluating its
implementation processes and upholds requisite
security issues. Here comes the antidote to
pressures and squabbles around budget
implementation.
Keywords: budget, appropriation, hands-on,
implementation, high-tech, adaptable,
variance.
INTRODUCTION
Budget creates work plan that stipulates
statutory allocation of funds geared towards
accomplishing projects or various event and/or
programme schedule in an organization. It
portends a concise financial
appropriation/management tool that makes for
guaranteed delivery on target. Arriving at a
good budget is herculean indeed to both
private and governmental agencies, but with
proper analysis and monitoring system a
balance is struck.
Therefore, the drive here is to present credible
and reliable way out of indiscriminate cases of
budget failure, wanton discrepancies and
undue variations. Adaptable computer-based
system incorporates an error handling
mechanism that streamlines the operations,
giving output with wide range of influence and
acceptability. Adewumi and Garba (2006), the
increasing use of electronic means for data
transfer has extended the need to protect vital
information. This system helps to create the
baseline against which actual results can be
compared. In other words, it act as a basis for
measuring performance in organizations and
help in directing the activities of an
organization – hence giving earlier signals on
variances sufficient time to take corrective
actions.
Strategic Reviews
Extensive use of budgeting has been
documented in studies of Scarborough et al.,
(1991). They have largely highlighted the
significant emphasis, which diverse types of
organizations in various countries, put on
budgeting systems, as key elements of
management control. Increasingly, however,
there appears to be a paradigm shift in the
management accounting literature, while there
are still advocates of budgeting, critics argue
Page 2 of 10
Journal for Studies in Management and Planning
Available at http://edupediapublications.org/journals/index.php/JSMaP/
e-ISSN: 2395-0463
Volume 01 Issue 11
December 2015
Available online: http://edupediapublications.org/journals/index.php/JSMaP/ P a g e | 391
that the traditional budget is no longer
appropriate given changes in technology and
the rapidly changing business environment
(Kaplan, 1988, 1990; Johnson and Kaplan,
1987).
However, proponents of budgeting argue that
budgets have several important roles. Blocher
(2002), for instance argued that budgets help
to allocate resources, coordinate operations
and provide a means for performance
measurement. The effectiveness of a
budgeting system is judged by its success in
moving the organization toward its vision, a
vision that usually requires financial stability
and strategic change (Dickmeyer, 2004).
MATERIALS AND METHODS
The system has two different applications
using the same database. These are the
Windows application (thick-client) and Web
application (thin-client). As window based
application, these tools are most suitable and
are accordingly deplored: Ms-VB6.0 at the
front end for EXE files, Components Object
Model (COM) facilitates server-side
processing or add-in modules, DLL files, and
Ms-Access database model at the back end.
Also, Data flow diagram DFD and Use Case
diagram are relevant tools used to express data
movement at various levels of analysis and
operation.
Structural and Procedural Analysis
Analysis ensue the process of evaluating all
aspect of a system or an event so as to get a
clear understanding of what is obtained –
making way for informed decision. Adequate
implementation of budget can be enforced,
and undue variance in budget can be tracked
and tackled through analytical monitoring
measures. According to Briston (1981),
financial control and monitoring ensures
efficient and cost-effective program
implementation within a system of
accountability. In most establishments, almost
every segment of their budgets are manually
handled giving room for all kinds of avoidable
errors, unguarded alteration and flagrant
falsifications due to unauthorized access.
Typically, transaction flow in such an
awkward approach can be represented in
figure one below, to illustrate what typically
obtains in manual budget operation thereby
creating the lapses enumerated above.
Storage files/
information
Verify file
Display file
Document, data or
information
Manual input
operation
Sort file
Page 3 of 10
Journal for Studies in Management and Planning
Available at http://edupediapublications.org/journals/index.php/JSMaP/
e-ISSN: 2395-0463
Volume 01 Issue 11
December 2015
Available online: http://edupediapublications.org/journals/index.php/JSMaP/ P a g e | 392
Fig.1: Typical Manual Transaction Flow
On the other hand, a dynamically robust system that can effectively monitor the implementation of a
budget for optimum result is ideally represented in the flow diagram of figure two below.
Fig.2: The Flowchart for Adaptable System
Status
Correct
?
No
yes
No
yes
Enter Budget Item
Start
Verify id
Id
Correct
?
Display Details
Confirm Status
Update Stop
