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EFFECTIVE RESOURCE BUDGETING AS A TOOL FOR PROJECT MANAGEMENT (A CASE STUDY OF THE COCA-COLA COMPANY)



CHAPTER ONE
INTRODUCTION

Background of the study

Increasing competition is continually pushing businesses towards more efficient processes, and slimmer margins. Highly capitalized industries have to ensure that their resources are used most effectively. Yet at the same time, businesses must adjust to rapidly changing customer requirements and supply chain conditions. The key to achieving operational excellence,  therefore, is in the effective and flexible management of resources, and this means optimizing and scheduling people, processes, vehicles, equipment, and materials so that utilization is maximized while business goals are met.

Rowden (1995) define resources management as the process of using a company''sresources in the most efficient way possible. These resources can includetangible resources such as goods and equipment, financial resources, and labor resources such as employees. Resourcemanagement can include ideas such as making sure one has enough physical resources for one''s business, but not an overabundance so that products won''t get used, or making sure that people are assigned to tasks that will keep them busy and not have too much downtime.

The wealth of any organization is to a very great extent determined by its human resources. The place and value of human effort as a resource for any organizational productivity, efficiency and effectiveness in operation cannot be over emphasized.  This capacity building developing and maintaining well trained, skilled experienced and quality human resources that will carry out the various task of the organization becomes an issue of importance.

One of the major constraints to organizational development is lack of adequate and effective managed human resources. It was not surprising therefore when the third national Development Plan of the Osuji 1975 – 1981 as aptly documented by Zahradeen (1980) echoed that successful implementation of a development plan either at organizational level, or national Level depends not only on the availability of financial and other capital input, but more importantly on the adequacy of well trained, and managed human resource in various occupation.

Ugbana (1986), most of the organizations both public and private are beginning to realize the significance of material management. In most organizational balance sheet, it would be seen that the materials carries the lion share of the total expenditure representing about seventy percent (70%) of the organizational resources while cash represent twenty percent (20%) and other forms of the organizational expenses carried ten (10%). But amazingly it is found that most organizations takes good care of cash by providing it with high security than materials irrespective of its highest share of organizational resources.

This should not be so; materials which have the lion share of the organizational resources should be provided with adequate security and should be managed properly by competent and efficient personnel (Ammer 1996). At the wake of 20th century many organizations had recognized the role of materials and most material activities were carried out by autonomous department such as purchasing, warehousing, stock control, and distribution which at the same time was creating problems.

In Nigeria there has been series of changes in the managerial capabilities and operations towards financial management with the recent years, the noticeable changes are complex. Eminent Nigerians of various caliber have dealt with the failure trend to financial management of enterprises in Nigeria from deferent perspectives, for example, the banking industry has experienced problem of various types such as fraud, mismanagement of funds which leads to poor overall performance. There and other problems formed the basis for inadequacies in financial management.
Some analyst has classified these causes in a member of ways as factors militating against proper financial management and progress in privately owned enterprises in Nigeria.

As development proceeds and the structure and organization of the economy become increasingly complex, the failure of financial management assures increased complexity. As many factors have been identified it will enable the researcher to ask how and why these causes have surfaced. What are the conditions for proper financial management

It is against this background that the researcher investigates the role of resources management on organizational development.

1.2   Statement of the problem
The challenge in most organizations has posed a threat on the realization of its development and the achievement of its set objectives. This is as a result of fundamental issues of inadequate and improper acquisition, utilization and maintenance of resource.

The underutilization of Resources in Coca-Cola Company has seriously led the organization into a mess because resource is not properly managed. Mismanagement is another serious problem facing our organization today and has reduced it to nothing as people are no longer kin with their work nor ready to own up to vital Resources in the organization.

Both public and private organizations are usually faced with problems of managing their material resources effectively starting from the point of procurement to stores, issuance to user departments and finally the finished goods. These material resources are scarce and should be utilized properly for proper assimilation.

The factors that contributed or that are responsible for the failure of different companies have different problems. Financial resource management is neglected and has made most organizations to lose a substantial part of their fund through these enterprises because of Fraudulent act, Indiscriminate financing, Poor management, Lack of zealousness and experienced personnel and Inability to utilized its financial potentials etc.

The poor quality and low quantity of product have revealed that the quality of Human and material resource put in place in organizations are not up to expectations and has thereby reduced the company productivity.

 

1.3   Significance of the study
The significance of the study brings out the need for an organization to constantly develop means of budgeting resources for organizational development.
The importance aspect of the study includes the following:

      1. It will assist managers to know the need for human resource training and development and ensure that the right numbers of skilled/trained manpower are available for employment at the right time for all levels in the organization.
      2. The study, will contribution positively at the rate at which, how resource can be effectively utilized and how it can bring about high productivity in the organization.
      3. Students aspiring to be a material executive in the future see this study as an opportunity to fully investigate into the field of human, material and financial resource management to see the challenges therein.
g.       It also hopes that the study will assist future researchers of resources management and how it can leads to organizational development.
1.4   Objectives of the study
1. To determine if there is a significant relationship between effective resource budgeting and project management.
2. To ascertain if effective resource budgeting is a tool for project management.
1.5   Research questions
1. Is there a significant relationship between effective resource budgeting and project management?
2. Does effective resource budgeting serve as a tool for project management?
1.6   Research hypotheses
Ho: There is no significant relationship between effective resource budgeting and project management.
Hi: There is a significant relationship between effective resource budgeting and project management.
Ho: Effective resource budgeting is not a tool for project management.
Hi: Effective resource budgeting is a tool for project management.
1.7   Limitations of the study
The study was limited by two major factors; financial constraint and time. Insufficient fund and time tends to impede the efficiency of the researcher in sourcing for the relevant materials. Inaccessibility to the management of Coca-Cola company was also a challenge in theprocess of data collection.
1.8   Scope of the study
The study focuses on effective resource budgeting as a tool for project management using Coca-Cola bottlingcompany as a case study.
1.9   Definition of terms
Effectiveness: This refers to the degree to which something is successful in producing a desired result
Resource:This is something that a country or an organization has and can use to increase its wealth.
Budgeting:This is an estimate, often itemized, of expected income and expense for a given period in the future.
Project Management:This is the application of processes, methods, knowledge, skills and experience to achieve the project objectives.


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