THE ROLE OF BUDGET IN ACHIEVING ORGANIZATION OBJECTIVE (A CASE STUDY OF ETHIOPIAN ROADS AUTHORITY)

Abstract

The purpose of this study was assessed on the role of budget in achieving organization objective in a case of ERAS. The study examined the budget practice exists in plan budget and program directorate, monitoring and evaluation and finance directorate from ERAS managers, coordinator or supervisor and employees of three departments. To achieve the objective of the study, data was collected from employees through questioner and interview. Data analyzed by descriptive statistics. Result of the study shows there is a problem of matching plan with approved budget, there is a huge gap between the demands that supply, shortage of finance, lack of revise its plan with budget, lack of control budget implementation, not improve timely feedback as well as not conduct regular audit and the big demand for road sector therefore, management of the organization should be fill the existed gap. Then, based on finding the study recommended in the overall budget employees of ERAS should be aware of the role of budget planning, budget coordination, and budget controlling and budget evaluation contributed to achieving objective of organization and government be ensure for approved budget and make a policy in the budget implementation.