Abstract:
The study examined the effect of budgeting practices on the organisational performance of Tamale Teaching Hospital. The top, middle and lower-level management of Tamale Teaching Hospital were the respondents for this study. The sample size for the study was 50. Census sampling technique was used for the selection of the respondents. Explanatory research design backed by quantitative research approach was employed. Descriptive and regression analysis were conducted on the data collected. The results proved that budgeting practices are highly effective at Tamale Teaching Hospital, have a significant positive relationship with organisational performance and also significantly influence the organisational performance of Tamale Teaching Hospital. Thus, the following budgeting practices; Formulation, approval, implementation, performance measurement and review are significant positive predictors of organisational performance at Tamale Teaching Hospital. The study therefore recommends that the management of Tamale Teaching Hospital should take pragmatic steps to enhance the implementation of budgeting practices at the hospital since that can improve their organisational performance.
