Evaluation of Cash Budget as an Instrument of Cash Control for Effective Management of Corporate Private Enterprises in Anambra State

This study is the critical evaluation of cash budget as an instrument of cash control, both at management and operational levels for effective management of corporate private enterprises in Anambra State. It involves the examination of various cash controls, finds the extent to which they demonstrate the propriety of activities and their conformity with the established rules within the internal and external operations of private sectors. To undertake proper appraisal of cash budget as a cash control tool in corporate management, the researcher took particular interest in Intafact Breweries Limited situated at Niger Bridge industrial layout, Onitsha. In order to ascertain the effectiveness and efficiency of their operations in line with the established procedures and standard, primary sources of data collection such us interview and Focus Group Discussion (FGD) were used. Also, some related professionally completed works comprising of textbooks, journals and other publications were extensively used. Data collected from the respondents were arranged in tables and percentage statistics. It was discovered from the findings that the company has a very good budgetary system in place with proper applications and adherence. However, some recommendations were offered for the sustenance of the system to ensure regular accomplishment of the corporate goals and objectives.