Budgeting in small businesses

Tian, Grace Rosario J. (1999). Budgeting in small businesses Master's Thesis, School of Business, The University of Queensland.

       
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Author Tian, Grace Rosario J.
Thesis Title Budgeting in small businesses
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1999
Thesis type Master's Thesis
Total pages 58
Language eng
Subjects 1503 Business and Management
Formatted abstract This research report presents the budgetary process of four small businesses in Brisbane. The four firms studied belong to four different industry, namely: Hospitality, Service, Manufacturing, and Retailing. This case study examines whether budgeting was being practiced in small businesses and the extent to which budgets are prepared and used.

Much has been written about the important role of small businesses to the economy of Australia. In the Annual Review of Small Businesses (ARSB 1998), it was reported that small businesses contribute about one-third of the Gross domestic product. Planning, specifically concentrating on budgeting, is one important tool to equip the small businesses to achieve their goals.

The results show that budgets are prepared and are considered beneficial in all four firms. The difference lies in the extent to which budgeting were practiced in each business. It was observed that larger firms prepare a more in-depth budget than the smaller firms. The study also touched on the challenges that the four small firms experienced in preparing the budget.

 
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Created: Wed, 29 Sep 2010, 15:59:17 EST by Muhammad Noman Ali on behalf of Social Sciences and Humanities Library Service