Professional Documents
Culture Documents
AKSUM UNIVERSITY
College of Business and Economics
Department of Management
JUNE, 2019
Aksum, Ethiopia
Acknowledgement
I
Abstract
This study was focused on the impact of financial management
system on human resource utilization in Aksum municipality. The
main objective of this study is to investigate the impact of financial
management system on human resource utilization in Aksum
municipality.
II
Table of Content
Acknowledgement..........................................................................................................I
Abstract.........................................................................................................................II
Table of Content..........................................................................................................III
Chapter one...............................................................................................................1
1. Introduction..........................................................................................................1
1.1. Background of the study.....................................................................................1
1.2. Statement of the problem....................................................................................3
1.3. Objectives of the study..................................................................................5
1.3.1. General objective.........................................................................................5
1.3.2. Specific objectives.......................................................................................5
1.4. Significance of the study....................................................................................5
1.5. Scope of the study...............................................................................................6
1.6. Limitation of the study........................................................................................6
Chapter Two..............................................................................................................7
2. Review of the Related Literature...............................................................................7
2.1.1. An over view of financial management.......................................................7
2.1.2. Basic principles of financial management...................................................9
2.1.3. Evaluation of financial management.........................................................10
2.1.4. Functions of financial management...........................................................11
2.1.5. Objectives of financial management.........................................................12
2.2.1. Human resource utilization........................................................................12
2.2.2. Responsibility of human resource department..........................................14
2.2.3. Function of human resource......................................................................15
2.2.4. Objectives of human resource...................................................................17
Chapter three..........................................................................................................18
3. Research methodology....................................................................................18
3.1. Research design................................................................................................18
3.2. Source of data and data collection method.......................................................18
3.3. Sample size determination................................................................................18
3.4. Sampling method..............................................................................................19
3.5. Methods data analysis.......................................................................................20
3.6. Data interpretation and presentation.................................................................20
Chapter Four...........................................................................................................21
4. Data Presentation, Analysis and Interpretation.....................................21
CHAPTER FIVE.........................................................................................................38
5. Summary, conclusions and recommendations.........................................................38
5.1. Summary of the finding................................................................................38
5.2. Conclusion....................................................................................................40
5.3. Recommendation..........................................................................................41
Bibliography................................................................................................................42
Bibliography.............................................................................................................52
III
IV
V
Chapter one
1. Introduction
1
Human resource utilization is to recruit, develop and utilize the
organizational personnel on the way which most appropriate to the
achievement of the firms aim and objectives.
2
1.2. Statement of the problem
Financial management is the part of the total management function
which is concerned with the effective and efficient rising and
utilization of funds. It must be operated with the framework of clearly
understood objectives and with the basis of logical concept. Financial
management is recognized or avery important branch of management,
it is dynamic subject, and responsible for operating company s
resource efficiently.It has also to work among conflicting goals of
equity and profitability in accompany and also financial management
covers different functional areas in a firm including supply function,
production function, distribution function, and personnel function.
(Singh,2008).
Human resource is the most strategic and critical determinant for
growth of any organiziaon and human effort is required to mobilize
and use those resources effectively and efficiently to achieve
organizational objectives. (Jon. R, 1987).
3
financial management system .So this research was conducted so as
to fill this gap.
In this research, the researcher would try to investigate the impact of
financial management system on human resource utilization in
Aksum municipality. To this effect, the researcher would try to answer
the following basic questions:
1. How the financial management system works in Aksum
municipality?
2. What are the relationship between financial management
system and human resource utilization in Aksum
municipality?
3. What are the impacts of financial management system on
human resource in Aksum municipality?
4
1.3. Objectives of the study
5
Finally the government can modify and make different policies,
strategies and to aware of any service delivery organiziaons feel a
sense social responsibility, and to be ethical on their activities.
6
Chapter Two
7
concerned with social returns of the service they provided. And it used
to provide information and analyzed to manager within the
organization to assist in decision making and if concerned with
measuring and reporting cost of production, marketing and other
function preparing budget (planning) and checking wither or not units
are staying with in their budget (controlling) and designing strategies
to minimize taxes. (Hodder and Stoughton, 2001).
8
2.1.2. Basic principles of financial management
1. Risk and return: - every financial decision has two aspects as
risk and return. Every decision involves a risk. This risk may be
broad spectrum or market risk, which is uncontrollable. It can be
unsystematical risk, which is specific to the firm and can be
controlled. The degree of risk with becomes different in each case
depending on weather it is controllable or uncontrollable risk.
Financial management decisions are taken to optimize return
through the calculation of risk and return.
2. Time value of money:- it is evaluate cash flows expected to be
generated at different times. If is the timing of cash flows because
money received to day is work more than the amount received at
a future date.
3. Cash flow concept:- financial management is based on the inflows
and out flows of cash. It does not deal with none cash items like
depreciation, amortization of preliminary expense. It uses cash
revenue and each expense to find out the returnee its investment.
4. Incremental cash flow analysis: - cash flow is measured of the
proposals which are an addition to the already existing projects.
This concept helps in judging whether the new project is good for
the firm. The feasibility interims of cost and benefits can be
considered.
5. Wealth maximization: - maximization of share holder s wealth
considers a cash flow pertaining to future decision. It is the
concept based on cash flow to measure the economic values of
afirm profit maximization may be considered as apart of wealth
maximization. (Signh, 2008)
9
2.1.3. Evaluation of financial management
The evaluation of financial management can be discussed under two
distinct approaches those are the traditional approach and the
modern approach. The evaluation of the subject started in the 20 th c.
it can be devised in to two periods. The traditional phase was from
1920 1950 and the modern approach also called insider approach.
(Et al).
In modern approach
The modern approach to financial management gave the subject
increased responsibility and brought about an integrated and
analytical scope of finance.
In modern approach the following aspects are considered
I. Integrated finance function
II. Management function
III. Status position
10
IV. Techniques
11
this process. There are three basic finantical decisions making. These
are:-
1. Investment decision: - it is deals with long them and short finance
of a firm. This can be termed as fixed assets and current asset.
The long term process cover the area of capital budgeting. Fixed
asset are cost intensive and the profitability of the firm depends on
the composition of fixed assets.
Short term financing is to the day to day coverage and usage of
techniques for each flows, inventory management and bull
receivable and payment on a day to day basis.
2. Financing decision: - financial management also deals is financing
issues, such as making the business profitability, by analyzing
breakeven point, fixed costs and variable costs.
3. Dividend decision: - financial management is also applied to the
requirement of the share holders. If is concerned with the amount
of profit that can and should be with drawn to declare dividends to
the owners of the capitals of the share holders.
12
efficiently for the production of the required goods and services
(Ahmed, 1999).
13
Human resource have no good substitute:- when people are well
trained and highly motivated, they learn, develop their abilities and
care about customers.
14
them. This is especially true when such as bonuses are linked to
the individuals or group achievements.
6. Human resource planning;- is the process of identifying the
members and types of employees the organization will require in
order to meet its objectives.
15
IV. Controlling:- is the process of controlling. Every thing is simplified
and conformed based on the broad objective of an organization.
And it implies checking, verifying and regulation to ensure that
everything occurs in conformity with the plans adapted and the
instruction issue.
2. Operating function:- also know as service functional
management these function are performed to ensure that the right
man for right job, at right time and right place. These function is
divided in to four type these are:-
I. Employment II. Compensation
III. Human resource development IV. Human relation
I. Employment:- is the first function of operative function. If
involves recruitment, selection, and placement etc
of the
personnel.
II. Compensation:- this function concern with wage and salary of
employees. It deals with determination of adequate for their
contraption to the organizing goals. The personnel can be
compensated both in terms of monetary as well as non
monetary rewards.
III. Human resource development:- is the process of developing the
skill and knowledge, ability and talents and value and attitudes
of the employees.
IV. Human resource relation:- is the process of association among
the people. It is the area of management in integrating people in
to work situation in way that motivates them employees to work
together productivity and job satisfaction in organization to
fulfill both psychological and social needs.
16
2.2.4. Objectives of human resource
1. To help the organization to attain its goals by providing well
trained and well motivated employees.
2. To utilize the human resource effectively in the achievement of
organizational goals.
3. To manage changes to the mutual advantage of individuals,
groups, the organization and society.
4. To maintain high employees moral and sound human relations by
sustaining and improving the various conditions and facilities.
5. To enhance job ratification and self- actualization of employees by
encouraging and assisting every employees to resize his/her full
potential.
6. To establish and maintain productive, self-respecting and
internally satisfying working relationship among all the member is
of the organization.
7. To recognize and satisfy individual needs and group goals by
offering appropriate monetary and non monetary benefits.
8. To develop and maintain a qualitys of work life which makes
employment in the organization a desirable personal and social
situations. (Chandramihan, 2008).
17
Chapter three
3. Research methodology
18
Table 1.1. Sample size determination table
Population size Low Medium High
51-90 5 13 20
91-150 8 20 32
151-280 13 32 50
281-500 20 50 80
501-1200 32 80 125
1201-10,000 50 125 200
10,001-35,000 80 200 315
35,001-150,000 125 315 500
Based on the above table my research total population was get from
the range between 51-90 that was 72 take the highest 20 employees
in number.
19
3.5. Methods data analysis
After the data collection activity accomplished the data analysis
comes. The data collected through structured questioner and
interviews were analyzed by using tabulation, and percentages.
A. Tabulation: - the already processed data has been arranged
orderly in table and other summary forms.
B. Percentage: - the data has been expressed relative variables
among categories.
And financial statements were analyzed by using financial
evaluation techniques.
20
Chapter Four
4. Data Presentation, Analysis and Interpretation
This analysis is based on both primary and secondary data. The
primary data is collected through questionnaire from employees and
interview from managers and subordinates. The secondary data
includes internally generated documents by Aksum municipality. The
documents are organizations profile, annual reports as well as other
related documents. The sample size is 20 and all were filled and
returned.
21
Table 4.2. Age group of the respondents
Respondents
Item No %
19-25 7 35 %
26-30 6 30 %
31-36 4 20 %
>37 3 15 %
Total 20 100 %
Source questionnaire survey 2013
As shown from the above table, from the total number of respondents
7(35%) are found in between 19-25 age, 6(30%) are 26-30 age
interval, 4(20%) are 31-36 age interval, and the remaining one is
3(15%) above 37 age.
This table indicates that majority age ratio of respondents are lies
between 19 -25 interval.
22
As clearly shown from the above table 4.3 from the total number of
respondents 6(30%) are married,3(15%)are divorced the remaining
11(55%) are single . So from this we can understand that single
employees are highest in number.
23
Table 4.5. Level of education of Respondents
Respondents
items No %
Certificate 2 10 %
Diploma 14 70 %
Degree 3 15 %
Other 1 5%
Total 20 100 %
Source questionnaire survey 2013
As shown from the above table 4.5 out of the total number of
respondents 2(19%) are certificate holders, 14(70%) are diploma
holders, 3(15%) degree holders and the remaining 1(5%) reflects as
he/she has other level of education that is second degree. Thus from
the above table one can understand that the majority of respondents
are diploma holders.
24
As presented from the above table 4.6 from the total number of
respondents, 2(10%) are finance department workers, 5(25%) are
human resource workers, 5(25%) are purchasing department workers
and the remaining 8 (40%) reflects that as they are working in other
section than listed above. Those respondents reflect that they are
working as investment workers, marketing department worker,
inventory management worker etc.
25
2(10%) pointed that the source of municipality budget is from federal
government, the other three (15%)respondents cited that source of
municipality budget is from NGOs and the remaining 1(5%) depicts
that the sources of municipality budget is fro other source, that is city
administration. Thus majority of the source of municipality budge is
regional state.
Table 4.8. The source of municipality budget
Respondents
Items No %
Yes 19 95 %
No - -
I dont know 1 5%
Total 20 100 %
Source questionnaire survey 2013
26
As presented from the above table 4.9 from the total number of
respondents 12(60%) reflects that the budget is prepared at the
beginning of the year, 3(15%) states that the budget is prepared at the
middle of the year, 3(15%) answered that the budget is prepared at
the end of the year, but the remaining 2(10%) dont know when the
budget is prepared. So it indicates that period of preparation of
budget plan is mostly at the beginning of the year.
As clearly shown from the above table, from the total number of
respondents were asked about participants in departmental budget
reparation, accordingly, 3(15%) reflect that participate in budget
preparation is budge worker only, 1(5%) depict that participate in
budget preparation is head of department, 1(5%) says that participate
in budget preparation is kebele office and the remaining one is
15(75%) says that all departments are participate in budget
preparation. This indicates that all departments participate in budget
preparation.
27
Table 4.11. Human resource capacity for budget preparation in your
department is
Respondents
Items No %
High 5 25 %
Medium 6 30 %
Low 9 45 %
Total 20 100%
Source own survey 2013
Pertaining to the capacity of human resource, out of the total number
of respondents were asked, accordingly, 5 (25%) reflect that high,
6(30%) says that human resource capacity for budget preparation is
medium and the remaining is 9(45%) depicts that how. It implies that
there have not clear awareness on municipality s financial guideline
and also they have no enough modern financial management skills.
28
As shown from the above table 4.12 from the total number of
respondents were asked about the time of budget approved, 5(25%)
reflect that budget approval is as soon as prepared, 4(20%) says that
budge approval is at the middle of a year and the remaining one is
11(55%) depict that budget approval is at the end of the year.
therefore this indicates that the expected goal of the municipality plan
of the department faces great problem to be achieved.
Besides the reality as clearly shown from the above table, out of the
total number of respondents were asked about municipality budget is
approved by, accordingly, 3(15%) reflect that budget is approved
management only, 14(70%) says that budget is approved by city
council, 2(10%) depict that budget approved by federal government
approved by regional parliament. Thus, it implies that municipality
budget is approved by more focused on city council.
29
Table 4.14 do you use the budget code in municipality
Respondents
Items No %
Yes 18 90 %
No - -
I dont know 2 10 %
Total 20 100%
Source questionnaire survey 2013
As presented from the above table 4.14 from the total number of
respondents 18(90%) reflect that municipality use the budget code,
but the remaining 2(10%) says that use the budget code you don t
know. Thus, it implies the municipality used budget code.
30
Table 4.16 how many times finance department practice of receipt
and expenses balance.
Respondents
Items No %
Regularly 15 75 %
Sometimes 4 20 %
Not practice 1 5%
Total 20 100%
Source own survey 2013
As depicted from the above table 4.16 from the total number of
respondents 15(75%) reflect that the activity of balancing takes place
regularly, 4(20%) says that activity of balancing practiced sometimes,
and the remaining 1(5%) says that the activity of balancing is not
practice.
31
backward, 6(305) says that financial management system is modern
and the remaining 3(15%) depict that you dont know. This implies
that the municipality management system is back ward system.
Table 4.18 if your answer for the above question is backward, what is
the reason?
Respondents
Items No %
Lack of skilled man power 10 50 %
Administration problem 9 45 %
I dont know 1 5%
Total 20 100%
Source own survey 2013
As depicted from the above table 4.18 from the total number of
respondents were asked about reason of back ward management
system, accordingly, 10(50%) reflect that lack of skilled man power,
9(45%) depicts that administration problem and the remaining one is
1(5%) says that you dont know. This indicates that the reason of
backward financial management system in municipality is lack of
skilled manpower.
32
Respondents
Items No %
High 7 35 %
Medium 10 50 %
Low 3 15 %
Total 20 100 %
Source questionnaire survey 2013
Based on the analysis of the above table, from the total number of
respondents were asked about municipality attention to improve
finance accounting administration is, accordingly, 7(35%) reflect that
are high to improve, 10(50%) depict that medium to improve and the
remaining one is 3(15%) says that low to improve.
This implies that the municipality has medium attention to improve
financial system of the municipality.
33
V. Human resource utilization
Table 4.21 does the manager lead properly for financial budget
Respondents
Items No %
Yes 7 35 %
No 10 50 %
I dont know 3 15 %
Total 20 100%
Source questionnaire survey 2013
As depicted from the above table 4.21 among the total number of
respondents 7(35%) says that manager leads the budget properly,
10(50%) reflects that not lead the budget properly, and the remaining
3(15%) depicted that you dont know. Therefore, this indicates that
the municipality manager does not have sufficient skilled to lead the
budget properly.
34
Items
Yes 8 40 %
No 10 50 %
I dont know 2 10 %
Total 20 100%
Source questionnaire survey 2013
As clearly presented on the above, from the total number of
respondent were asked about proper plan to recruitment, selection,
job design, training and development, accordingly 8(40%) reflect that
proper plan of human resource utilization in municipality, answered
as they have proper personnel planning system, 10(50%) depict that
no proper human (personnel) planning system and the remaining
2(10%) says that you dont know. This indicates that in the
municipality there is no proper plan for recruitment, selection, job
design, ant training and development.
Table 4.23 if your answer for above question number 2 no, what is the
reason you expect?
Respondents
Items No %
improper financial management system 10 50%
lack of transparency and accountability 5 25 %
being corrupted 3 15 %
all 2 10%
Total 20 100%
Source questionnaire survey 2013
Based on the analysis of the above table, from the total number of
respondents were asked about a reason that why not lead properly
recruitment, selection, job design, training and development,
accordingly, 10(50%) reflect that the reason for not lead properly is
35
improper financial management system, 5(25%) says that the reason
for not lead properly is lack of transparency and accountability,
3(15%) depict that the reason for not lead properly is being corrupted
and the remaining one is 2(10%) says that all the above listed
problems are the reason. Thus, it indicates that the reason for not
proper planning system is the municipalitys manager uses improper
financial management system on human resource utilization.
36
have positive impact on human resource utilization in Aksum
municipality.
37
CHAPTER FIVE
5. Summary, conclusions and recommendations
38
6. The study pointed out as there was no strong financial rules and
regulations.
7. According to the respondents, the organization has strongly
budget plan.
8. The study pointed out proper financial management system has
positive impact on human resource utilization.
39
5.2. Conclusion
In consistent to the statement of the problem and basic questions and
based on the data analysis regarding to the major finding of the study
the following conclusions forwarded:-
1. A major financial source of the municipality is from regional state.
This indicates that the municipality was mostly dependence for its
budget on this source of finance. This kind of dependence could
create serious problem on municipality program because the
source of the municipalitys budget is mostly in one way.
2. The usage of financial management system in municipality is back
ward. This system indicates that they have less controlling system
and the financial rules and regulations are not applied properly.
3. The improper financial management system makes unplanned
recruitment, selection, training, development and financial
resource utilization of the organization is poor. Where as if there is
proper financial management system, it has positive impaction
human resource utilizations.
4. The department workers and the management bodies have not
common understanding on financial management system because
they have not clear and strong management system in
municipality.
5. Regarding some of the main problems related to financial
management inefficiency of man power, lack of trained man power
and inadequate training for staff members who work in finance
department were some of the suggestions put forward the
respondents.
Due to lack of transparency, accountability and lack of attention to
give rules and regulations usually ends up with weak performance.
40
5.3. Recommendation
The following recommendation are forwarded in to the hope that they
would help to develop effective or proper management system of the
municipality found and to look in the major problems that exist in the
financial management systems.
1. Since most aspects of the budgeting process involves the effects of
all staff members, each individuals of the department staff should
be seen as a person who can contribute to the preparation of
budget. Therefore, the management of the department should
request all staff members concerned in budgeting process so as to
reduce the possibility of latter misunderstanding and to gain
individual workers commitment.
2. The proper utilization of the allocated budget source service as one
of the most important measures that help to achieve the
attainment of the municipal program. To effect this department
has to make great effort to settle those payment which were
accumulate unsettled for the previous year besides this advance to
payments should not be made against the finance rule and
regulations.
3. Aksum municipality financial management system should strictly
control the utilization of human resource, budget and accounting
system of the municipality through timely reports. It should better
take measure quickly to restore many misrepresentations through
investigation and should be alert to investigate and audit the
municipality at least twice a year.
Bibliography
41
1. Raymond A, Noe,(2004) fundamentals of human resource
management,(1st edition)Boston Burr Ridge, McGrew Hill/Irwin
2. Plunkett, W. Richard,(1999)Management,(6st edition)South
western Hall, England
3. Preeti Singh,(2008) fundamental of financial management, new
delhi,ane books India
4. Shokel Ahmed, (1999) human resource development in university,
A.P.H Publishing corporations. S Anseri Road, dama GANJ, New
Delhi.
5. James M. McHugh, (2005) understanding business, (7st edition)
McGraw Hill Companies, in New York.
6. Hodder and Stoughton, (2001).Business study, for As Nancy wall
campanies, inLondon.
7. A. Chordramohan, (2008) Human resource management S, B
Nigeria, New Delhi.
42
Guide line for interview questions for managers and subordinates
1. When Aksum municipality established?
2. How do you see the financial management system of Aksum
municipality?
3. What are the problems related to human resource utilization in
your organizations?
4. What are the problem /challenges which are created by the
financial management system and have an impact on human
resource utilization in your organizations?
43
AKSUM University
Part One
Question for Personal Data
1. sex Male Female
2. age 19 25 31 36 26 30 above 36
3. marital status Single married
4. service year 1-5 6 10 11-15 16-20 above 25
5. education status: certificate diploma degree Other
If other specify
6. working condition
Finance department worker
Human resource worker
44
Purchasing department worker
Part Two
About Source and Preparation of Budget
Part Three
Budge Approval
1. When does the municipality budget approved?
As soon as prepared
At the middle of the year
At the end of the year
45
2. Municipality budget is approved by?
Management only
By cit council
By federal government
By regional government
3. Do you use the budget code in municipality?
Yes No I dont know
4. Do they use the budget cyele properly?
Yes No I dont know
Part Four
About Finance Administration
1. How many times finance department fraction of receipts and
expenses balance?
Regularly Sometimes Not practiced
2. financial management system in municipality is
Back ward Modern I dont know
3. If your answer for the above questions back ward, what is the
reason?
Lack of skilled manpower
Administration problem
I dont know
4. Municipality attention to improve financial accounting
administration system is?
High Medium Low
5. Do you have financial report an time?
Yes No I dont know
46
Part Five
Human Resource Utilization
1. Does the manager lead properly for financial budge?
Yes No I dont know
2. Is there proper plan to recruitment, selection, job design, training,
development and transfer?
Yes No I dont know
3. If your answer for question number 3 is no, what is the reason you
expect?
Improper financial management system
Lack of transparency and accountability
Being corrupted
All
4. if your organization have other problem, write under this
5. for the problem listed above if you have any idea in relation to their
solution, please point it down here
47
ጅማ ዩኒቨርሲቲ
ቢዝነስና ኢኮኖሚክስ ኮሌጅ
ማኔጅመንት ትምህርት ክፍል
ማሳሰቢያ፡-
1. ስም መጻፍ ኤስፈልግም
1. ከተሰጡት አማራጮች የዚህን ምልከት ያድርጉ
2. አማራጭ ለሌላቸው ጥያቄዎች ትክክለኛውን መልስ ይፃፉልን፡፡
48
ከክልሉ መንግስት ከፌደራል መንግስት
ከህብረተሰብ መንግስታዊ ካልሆኑ ድርጅቶች
ሌላ ካለ
መልስዎ ሌላ ከሆነ ይግለፁ
2. አመታዊ የበጀት ዕቅድ አለ;
አወ የለም አላውቅም
3. የአመቱ የበጀት እቅድ መቼ ይካሔዳል ;
በስራ አመቱ መጀመሪያ ላይ
በስራ አመቱ አጋማሸ ላይ
በስራ አመቱ መጨረሻ ላይ
አላውቅም
4. በበጀት አዘገጃጀት ላይ የሚሳተፉ ሰራተኞች እነማን ናቸው;
የበጀት ሰራተኛ ብቻ
በክፍል ሀላፊው
የቀበሌ ጽ/ቤት
ሁሉም
5. በክፍላችሁ ውስት ለበጀት ዝግጅት የሰው ሃይል አቅም ምን ይመስላል;
ከፍተኛ መካከለኛ ዝቅተኛ
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በአመቱ መጨረሻ ላይ
2. መዘጋጀ ቤቱ በጀቱን የሚያጸድቀው በማን ነው;
በማኔጅመንቱ ብቻ በፌደራል መንግስት
በከተማው ም/ቤት በክልሉ ፓርላማ
3. መዘጋጃ ቤቱ የሚጠቀምበት የበጀት ኮድ አለ;
አዎ አለ የለም አላውቅም
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አዎ አይካሄድም አላውቅም
3. ከላይ በጥያቄ ቁጥር 2 በተጠቀሰው መልሶዎ አይካዴድም ከሆነ ምክንያቱ ምን
ሊሆን ይችላል;
አላ አግባብ የገንዘብ እጠቃቀም
ግልፅነትና ተጠያቂነት እጥረት ስላለ
በሙስና የተዘፈቀ አሰራራ መኖሩ
ሁሉም
4. በእናንተ ድርጅት ውስጥ ከላይ ያልተገለፀ ችግር ካላ በዚህ ይፃፍልን;
#ለትብብርዎ እናመስግናለን$
51
Bibliography
52
Guide line for interview questions for managers and subordinates
5. When Aksum municipality established?
6. How do you see the financial management system of Aksum
municipality?
7. What are the problems related to human resource utilization in
your organizations?
8. What are the problem /challenges which are created by the
financial management system and have an impact on human
resource utilization in your organizations?
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Aksum University
College of business and economics
Department of management
Part One
Question for Personal Data
7. sex Male Female
8. age 19 25 31 36 26 30 above 36
9. marital status Single married
10. service year 1-5 6 10 11-15 16-20 above
25
11. education status: certificate diploma degree Other
If other specify
12. working condition
Finance department worker
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Human resource worker
Purchasing department worker
Part Two
About Source and Preparation of Budget
Part Three
Budge Approval
5. When does the municipality budget approved?
As soon as prepared
At the middle of the year
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At the end of the year
Part Four
About Finance Administration
7. How many times finance department fraction of receipts and
expenses balance?
Regularly Sometimes Not practiced
8. financial management system in municipality is
Back ward Modern I dont know
9. If your answer for the above questions back ward, what is the
reason?
Lack of skilled manpower
Administration problem
I dont know
10. Municipality attention to improve financial accounting
administration system is?
High Medium Low
11. Do you have financial report an time?
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Yes No I dont know
Part Five
Human Resource Utilization
6. Does the manager lead properly for financial budge?
Yes No I dont know
7. Is there proper plan to recruitment, selection, job design, training,
development and transfer?
Yes No I dont know
8. If your answer for question number 3 is no, what is the reason you
expect?
Improper financial management system
Lack of transparency and accountability
Being corrupted
All
9. if your organization have other problem, write under this
10. for the problem listed above if you have any idea in relation to
their solution, please point it down here
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ጅማ ዩኒቨርሲቲ
ቢዝነስና ኢኮኖሚክስ ኮሌጅ
ማኔጅመንት ትምህርት ክፍል
ማሳሰቢያ፡-
1. ስም መጻፍ ኤስፈልግም
6. ከተሰጡት አማራጮች የዚህን ምልከት ያድርጉ
7. አማራጭ ለሌላቸው ጥያቄዎች ትክክለኛውን መልስ ይፃፉልን፡፡
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ከክልሉ መንግስት ከፌደራል መንግስት
ከህብረተሰብ መንግስታዊ ካልሆኑ ድርጅቶች
ሌላ ካለ
መልስዎ ሌላ ከሆነ ይግለፁ
7. አመታዊ የበጀት ዕቅድ አለ;
አወ የለም አላውቅም
8. የአመቱ የበጀት እቅድ መቼ ይካሔዳል ;
በስራ አመቱ መጀመሪያ ላይ
በስራ አመቱ አጋማሸ ላይ
በስራ አመቱ መጨረሻ ላይ
አላውቅም
9. በበጀት አዘገጃጀት ላይ የሚሳተፉ ሰራተኞች እነማን ናቸው;
የበጀት ሰራተኛ ብቻ
በክፍል ሀላፊው
የቀበሌ ጽ/ቤት
ሁሉም
10. በክፍላችሁ ውስት ለበጀት ዝግጅት የሰው ሃይል አቅም ምን ይመስላል;
ከፍተኛ መካከለኛ ዝቅተኛ
59
በአመቱ መጨረሻ ላይ
2. መዘጋጀ ቤቱ በጀቱን የሚያጸድቀው በማን ነው;
በማኔጅመንቱ ብቻ በፌደራል መንግስት
በከተማው ም/ቤት በክልሉ ፓርላማ
8. መዘጋጃ ቤቱ የሚጠቀምበት የበጀት ኮድ አለ;
አዎ አለ የለም አላውቅም
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አዎ አይካሄድም አላውቅም
3. ከላይ በጥያቄ ቁጥር 2 በተጠቀሰው መልሶዎ አይካዴድም ከሆነ ምክንያቱ ምን
ሊሆን ይችላል;
አላ አግባብ የገንዘብ እጠቃቀም
ግልፅነትና ተጠያቂነት እጥረት ስላለ
በሙስና የተዘፈቀ አሰራራ መኖሩ
ሁሉም
4. በእናንተ ድርጅት ውስጥ ከላይ ያልተገለፀ ችግር ካላ በዚህ ይፃፍልን;
#ለትብብርዎ እናመስግናለን$
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