Effect of budget on financial performance in social security sector in Tanzania: A case study of PPF Pensions Fund.
A Dissertation Submitted in Partial Fulfillment of the Requirements for Award of the Degree of Master of Business Administration in Corporate Management of Mzumbe University
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| Formato: | Thesis |
| Idioma: | en_US |
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Mzumbe University
2026
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| Acesso em linha: | https://scholar.mzumbe.ac.tz/handle/123456789/2027 |
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| _version_ | 1872791450958168064 |
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| author | Fute, Frank |
| author_facet | Fute, Frank |
| author_sort | Fute, Frank |
| collection | DSpace |
| description | A Dissertation Submitted in Partial Fulfillment of the Requirements for Award of the Degree of Master of Business Administration in Corporate Management of Mzumbe University |
| format | Thesis |
| id | ir-:123456789-2027 |
| institution | Mzumbe University |
| language | en_US |
| publishDate | 2026 |
| publisher | Mzumbe University |
| record_format | dspace |
| spelling | ir-:123456789-20272026-06-24T18:54:50Z Effect of budget on financial performance in social security sector in Tanzania: A case study of PPF Pensions Fund. Fute, Frank Social security sector-Tanzania Organizational Performance Organizational Theory Perspectives on Budget Budget Planning A Dissertation Submitted in Partial Fulfillment of the Requirements for Award of the Degree of Master of Business Administration in Corporate Management of Mzumbe University The study aimed at addressing the effects of budget on financial performance in social security sector in Tanzania with a case study of PPF Pension Fund in Dar es Salaam. This research examined budget as a planning tool towards financial performance in social security sector, also examined budget as a control measure on financial performance and lastly determined the relationship between budgeting and financial performance within the organization. The researcher used a sample size of 150 respondents from different departments within the case study area using Purposive Sampling technique. Both primary and secondary data collection methods were applied in gathering information from the respondents and qualitative and quantitative data were obtained. For quantitative data, researcher conducted a descriptive analysis only on frequency. The data were classified, coded and then entered into computer software. Microsoft excel reviewed data in the form of frequency table. In presenting and discussing the results, the frequency at which a word or description occurs interpreted the full potential of the content to connect the opinions of the respondents. Since then, the relationship (causal relationship) between each independent variable and the dependent variable was examined. Findings from the study revealed that budget affects tools for financial performance in organization, as the majority of the respondents agreed it. Nevertheless, respondents agreed that budget integrates the organization’s strategic planning with budgets and processes of cost control, also budget identifies sources of financial and business data that provided, budget helps interpret strategies and performance measurement. However, it was revealed that budget at PPF is necessary because it ensures participation of managers in planning, facilitates organization to set budgets that are reasonable and achievable, define manager’s responsibilities in budgeting, effective accounting records and procedures in budgeting and emboldens commitment of the management. Regardless the study it is concluded that; there are various setbacks that were experienced at the case study during the implementation of budget which includes insufficiency allocation of fund as the major problem facing the implementation of budget at PPF, unexpected expenditure was also identified to hinder effective implementation of budget, unattainable target or standards prior to budget, also another factor that hinders the implementation of budget include embezzlement of funds by unethical officers, Other problems encounter budget includes changes of budget reforms and an increase in service cost and outsourcing. Finally, researcher recommends that the management of PPF to continue valuing budget in their policy by providing precise and detailed budget plans to facilitate easy implantation of budget and strategic plans as it influences organization performance and enhances development to a great extent. Nevertheless, participation should always be made to enable the impact of budget officials when increasing productivity on Fund operation. Private 2026-06-02T10:45:13Z 2018 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/2027 en_US Thesis application/pdf Mzumbe University |
| spellingShingle | Social security sector-Tanzania Organizational Performance Organizational Theory Perspectives on Budget Budget Planning Fute, Frank Effect of budget on financial performance in social security sector in Tanzania: A case study of PPF Pensions Fund. |
| title | Effect of budget on financial performance in social security sector in Tanzania: A case study of PPF Pensions Fund. |
| title_full | Effect of budget on financial performance in social security sector in Tanzania: A case study of PPF Pensions Fund. |
| title_fullStr | Effect of budget on financial performance in social security sector in Tanzania: A case study of PPF Pensions Fund. |
| title_full_unstemmed | Effect of budget on financial performance in social security sector in Tanzania: A case study of PPF Pensions Fund. |
| title_short | Effect of budget on financial performance in social security sector in Tanzania: A case study of PPF Pensions Fund. |
| title_sort | effect of budget on financial performance in social security sector in tanzania a case study of ppf pensions fund |
| topic | Social security sector-Tanzania Organizational Performance Organizational Theory Perspectives on Budget Budget Planning |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/2027 |
| work_keys_str_mv | AT futefrank effectofbudgetonfinancialperformanceinsocialsecuritysectorintanzaniaacasestudyofppfpensionsfund |