Holistic Healthcare: The Factors Of Patient Satisfaction Sample Assignment

Patient Satisfaction Factors

High level of patient satisfaction indicates at an excellent quality of healthcare delivery. Therefore, every formal and informal medical setting needs to strive to achieve it. It is possible to say that the attempts to increase patient satisfaction should begin with the identification of internal organizational factors that interfere with medical staff ability to meet patient needs and consider their preferences in treatment. As stated by Li et al. (2016), the identification of essential organizational factors affecting patient experiences is an initial stage in the development of adequate individualized interventions aligned with recognized patient needs and efficient hospital resources management (p. 2).

The growing body of research reveals that the major risk factors preventing the improvement of customer satisfaction and influencing deterioration of healthcare quality perceptions are patient-nurse communication, patient-doctor communication (Azizam & Shamsuddin, 2015, p. 56; Li et al., 2016, p. 7); hospital staff responsiveness, personnel’s ability to convey health and medicine information, as well as the overall hospital environment including the aspects of quietness and cleanness (Li et al., 2016, p. 9).

Azizam and Shamsuddin (2015) regard care provider-patient communication as a major component of patient-centered holistic treatment (p. 56). The patterns of professional communication that can be characterized as sensitive, sincere, showing consideration, and emotionally valuable are efficient in the fulfillment of patient psychological needs and have greater potential for the improvement of the overall healthcare quality perceptions. The positive effects of organizational communication style enhancement on patient satisfaction is observed in many scholarly articles. However, the researchers identify other potential benefits of improved care provider-patient communication. For example, the study conducted by Boissy et al. (2016) helped to find out that intervention of physicians’ communication manners and avoidance of depersonalization lead to the increase in doctors’ empathy and higher self-efficacy perceptions that foster the burnouts decrease (p. 755).

Hospital staff sensitivity towards patients’ individualities, social or cultural identities, and their needs is another important element of holistic medical interventions. As mentioned by Ziegler (2015), a holistic environment always provides the opportunity to consider intellectual, physiological, and spiritual aspects of individual performance and facilitates the fulfillment of multicultural interests of people (p. 41). Based on this, a comprehensive, holistic approach to patient treatment should be based on the principles of cultural and social sensitivity. The researchers observe that the implementation of a patient-centered culturally sensitive care delivery model that implies care providers’ culturally sensitive performance and application of multicultural competence in professional activities is interrelated with the increase in patient satisfaction due to the development of trust and perception of providers’ impartiality (Tucker, Moradi, Wall, & Nghiem, 2014, p. 282). In this way, it is possible to assume that a culturally sensitive care delivery model is inherently linked to the improved patient-provider communication and the ability of hospital staff to respond efficiently to diverse patients’ demands. Tucker et al. (2014) claim that culturally sensitive care delivery is associated with minority patients’ adherence to their doctors’ recommendations (p. 282). Hence, multicultural competence is correlated with greater positive treatment outcomes. Moreover, patient-centered holistic and culturally sensitive medicine provides the fertile ground for the creation of inclusive hospital environment that excludes impartiality and unequal patient treatment.

Holistic Medicine: Theoretical and Philosophical Background

Nowadays, the traditional reductionist physiology-based approach to the treatment of multiple health conditions can be regarded as insufficient because it addresses merely a single biological aspect of human life. On the contrary, holistic medicine approach, developed in opposition to a narrowed down to physiologic processes perspective on health, aims to address as many dimensions of patients’ life as possible.

Over a significant period of time, a holistic approach to health intervention was applied in the field of psychology. Ziegler (2015) claims that the individualized cognitive behavioral intervention, which involves such activities as art therapy, group therapy, gardening, meditation, skill training, etc., developed for young patients with severe social-emotional and psychological impairments and developmental problems proved to be more effective and cost-efficient in those cases when no other method seemed to work (p. 4). Based on the mentioned list of suggested activities that can be performed in holistic treatment, it is possible to say that a potentially successful intervention should target cognitive, psycho-emotional, spiritual, and social components of a patient’s identity.

According to Bullington and Fagerberg (2013), the term of holistic care delivery refers to the requirement or suggestion to regard a patient as “a whole person” which implies the necessity to consider biological, psychological, and social needs of a person (p. 493). In the research literature, the concept of holistic medicine is frequently opposed to reductionist, task-oriented and fragmented, and statistical approaches. In order to consolidate the positive perspective on holistic care, the researchers suggest to root it in the philosophical background and consider that the concept of a “lived body,” based on the perception of the mind-and-body unity which is responsible for the subjective experiencing of the world, can explain the idea of a “whole person” and endow it with a precise and accurate significance (Bullington & Fagerberg, 2013, p. 493). Since the perspective on a human being in the body-mind-world system implies the presence of subjective experiences, individual sensations provoked by the interaction of these different aspects of being, the requirement for the application of individualized person-centered treatment approach becomes rationalized and it thus can be regarded as the only adequate method of health intervention and patient care.

Outpatient Care

It is possible to say that ambulatory treatment activities constitute the larger part of medical care practices in almost every hospital across the world. Outpatient care is associated with a short-term treatment which is primarily comprised of assessment, counseling, conveying information on health risks and medication, as well as recommending on behavioral and pharmacologic interventions. Since in the majority of cases, doctors and nurses encounter ambulatory patients for a relatively short and limited period of time, the ability to provoke a positive impression on a patient may have favorable impacts on the course of individual independent treatment and patient intention to adhere to clinical personnel’s recommendations. Hence, communication and the level of hospital staff competence in resolving a variety of professional issues are of greater importance in outpatient care.

It is observed that patients tend to “read” care providers’ non-verbal expressions and evaluate their attitudes (Bester & Van Deventer, 2015, p. 80). Therefore, a nurse or a physician should be sincere in their attempts to align treatment strategy with the individual patient needs by trying to comprehend a patient’s situation to its full extent, measure the level of his/her awareness about a health problem, and strive to develop trustful and cooperative relationships with each person. In this way, good communication may trigger positive progress in treatment and care delivery.

Inpatient Care

The inpatient care delivery implies long-term interactions between hospital personnel and patients who are incapable of self-care and require constant supervision. The criteria of patient satisfaction also include communication and staff skillfulness and expertise but it is possible to assume that the overall hospital climate acquires greater significance in the development of patient satisfaction in inpatient departments.

According to Li et al. (2016), patients who are happy with hospital environment tend to form a better perception of own health condition (p. 9). It means that adverse hospital environment associated with both psychological or physical negative factors (interpersonal conflicts or poor hygienic condition), on the contrary, aggravate patient perception of morbidity and illness and may lead to psychological distress. As a result, treatment outcomes in the hospitals with the unfavorable organizational climate can be significantly worse than in those with the positively charged environments arranged according to all hygienic norms and standards.

Palliative Care

The provision of holistic treatment for patients with life-threatening or terminal conditions implies targeting all potential areas of patient and his/her relatives concerns: psychology, spirituality, social support, and physical state. McIlfatrick and Hasson (2014) state that a high-quality delivery of holistic treatment in a palliative care practice requires a detailed evaluation of patients’ needs and factors contributing to disorder progression (p. 1064). In order to develop a better understanding of a patient’s individuality, beliefs, and preferences, a careful assessment of his/her needs and physiological, psychological, and social circumstances is needed. The researchers suggest that patients want care providers to inquire about their emotional and biological needs as the perceived sense of professional involvement positively affects patients’ well-being (McIlfatrick & Hasson, 2014, p. 1065). Through regular communication with patients, specialists may obtain a useful background information about their current condition, concerns, and perceptions. And since a large amount of this information may be transferred in an indirect, implicit way, hospital staff should strive to develop attentiveness and sensitivity in order to elicit an important evidence that can be effectively used in the development and adjustment of intervention plans.

The holistic assessment of a patient in palliative care framework should address the following domains: physical health, social and occupational well-being, mental and emotional well-being, the level of adjustment to an illness, family relationship, spiritual well-being, awareness and decision-making (McIlfatrick & Hasson, 2014, p. 1067). Specialists’ ability to evaluate the diverse domains of patients’ life and acquire sufficient information can help to address the most vulnerable areas of patient’s state and suggest potential methods of treatment, alleviation of adverse symptoms, and minimization of negative factors’ influence.


The conducted literature review makes it clear that the implementation of holistic care delivery model may have significant positive impacts on the overall quality of healthcare and increase in patient satisfaction. The major identified components of holistic medicine include improved patient-provider communication, high level of hospital staff expertise, positive hospital environment, and sensitivity towards individual patient needs and characteristics. Although it is possible to presume that the consideration of every patient’s demands and the consequent alignment of care delivery activities is a challenging task, the pursuit of patient satisfaction increase through the provision of individualized approach and establishment of trustful and collaborative relationships with each patient can be regarded as a golden standard of professional practice, and every specialist should strive to achieve and implement it.


Azizam, N. A., & Shamsuddin, K. (2015). Healthcare provider-patient communication: A satisfaction study in the outpatient clinic at hospital Kuala Lumpur. Malaysian Journal Of Medical Sciences,22(3), 56-64.

Bester, P., & Van Deventer, Y. (2015). Holistic care for patients living with chronic wounds. Wound Healing Southern Africa, 8(2), 78-81.

Boissy, A., Windover, A., Bokar, D., Karafa, M., Neuendorf, K., Frankel, R., &… Rothberg, M. B. (2016). Communication skills training for physicians improves patient satisfaction. JGIM: Journal Of General Internal Medicine, 31(7), 755-761. 

Bullington, J., & Fagerberg, I. (2013). The fuzzy concept of ‘holistic care’: A critical examination. Scandinavian Journal of Caring Sciences, 27(3), 493-494. Web.

Li, L., Lee, N. J., Glicksberg, B. S., Radbill, B. D., & Dudley, J. T. (2016). Data-driven identification of risk factors of patient satisfaction at a large urban academic medical center. Plos ONE, 11(5), 1-18. 

McIlfatrick, S., & Hasson, F. (2014). Evaluating an holistic assessment tool for palliative care practice. Journal Of Clinical Nursing, 23(7/8), 1064-1075. 

Tucker, C., Moradi, B., Wall, W., & Nghiem, K. (2014). Roles of perceived provider cultural sensitivity and health care justice in African American/Black patients’ satisfaction with provider. Journal Of Clinical Psychology In Medical Settings, 21(3), 282-290. 

Ziegler, D. (2015). Intensive holistic treatment for traumatized children. Reclaiming Children & Youth, 23(4), 40-43.

Skin Cancer In Latin American Population


Skin cancer is one of the most prevalent types of cancer in the United States. Moreover, the statistics show that the majority of patients have melanomas of the skin while non-epithelial skin cancers make up only 7% of those tracked by central cancer registries (Centers for Disease Control and Prevention, 2018). The disease has a specific gender and race/ethnicity disparities. Thus, the rate of new skin cancer cases among males is 28.1 whole among females it is 17.8 (Centers for Disease Control and Prevention, 2018).

As for racial/ethnic disparities, Whites make up the most affected population group with a skin cancer rate of 25.1. Latin or Hispanic American population has the rate of new cancer cases of 4.4 (Centers for Disease Control and Prevention, 2018). Nevertheless, despite comparatively low incidence, Latin Americans are at a high risk of mortality from skin cancer due to late diagnosing. This paper analyzes the prevalence of skin cancer among Latin Americans, focuses on the significance of this problem, and suggests opportunities for improvement.

Skin Cancer among Latin Americans

While Latin Americans are traditionally considered to be at low risk of sun burns and skin cancer, they are still affected by this disease. As of 2015, the rate of new cancer cases among the Hispanic population was 4.4 (Centers for Disease Control and Prevention, 2018). It means that 1,740 individuals out of 56,332,267 Latin Americans in the United States were diagnosed with skin cancer during a year. Gender disparity is similar to the general one throughout the country, which means that a higher percentage of men is affected by skin cancer compared to women. Moreover, Hispanic males are at the highest risk of lethal outcomes in the case of melanoma.

Thus, for the period from 2008 to 2012, 20.8% of Hispanic males diagnosed with melanoma died because of their disease compared to 13.9% of white males and 13.3% of Hispanic females (Perez, 2016). On the whole, the lifetime risk of getting melanoma for Hispanics is 0.58% (1 in 172) (American Cancer Society, 2018). Still, the development of skin cancer depends on multiple factors.

Significance of the Problem

The problem of cancer treatment is a burning concern of contemporary health science. One of the issues that result in high cancer mortality is the late detection of the disease. As for cutaneous melanoma, it is a cause of about 10,000 deaths in the United States a year (Harvey, Oldfield, Chen, & Eschbach, 2016). The disease has limited treatment options during the advanced stage and is characterized by poor patient prognosis.

The problem is particularly significant for the Hispanic population due to some reasons. First of all, although the incidence of skin cancer is relatively low among Latin Americans, it is characterizes by late detection (Harvey et al., 2016). Thus, Hispanics diagnosed with melanoma are 2.4 times more likely to have stage III of the disease, and 3.64 times more likely to have distant metastases compared to non-Hispanic Whites (Harvey et al., 2016). According to Perez (2016), 72% of Hispanic patients with melanoma are diagnosed when cancer can still be localized and cured compared to 84% of Whites.

There are diverse factors that have an impact on the late detection of skin cancer among Latino population representatives in America. For example, this racial minority may lack awareness and knowledge about cancer on the whole and skin cancer, in particular, demonstrate lower rates of self-examinations, as well as a physician, performed skin examinations, and certain differences in tumor biology typical of this ethnicity (Harvey et al., 2016).

Finally, different studies provide evidence of worse outcomes of melanoma for Hispanics compared to other population groups. On the whole, the issue of skin cancer among Latino Americans is a significant problem and an important social concern because Latinos make the most rapidly growing population group in the United States. Thus, because Hispanics are expected to make up 30% of the American population by 2060 and the incidence of melanoma within this demographic group has risen by 20% in the past two decades, the problem of skin cancer outcomes among Hispanics can become a national concern (Perez, 2016).

Risk Factors for Skin Cancer among Latino Americans

There are diverse factors that increase the risk of skin cancer development that are both general and characteristic of Latino Americans. For example, some general determinants that can lead to skin cancer are a lighter natural skin color; family or personal history of skin cancer; frequent and lasting exposure to the sun during work or leisure activities; a history of sunburns (early in life in particular), having skin that is easily affected by burns, freckles, reddens; blue or green eyes; and blond or red hair (Centers for Disease Control and Prevention, 2018).

Speaking about factors that are typical of Latino Americans, their attitude, lifestyle, and access to care can be mentioned. The attitude and lifestyle are related to protection from exposure to ultraviolet radiation from the sun, which is one of the most preventable skin cancer risk factors (American Academy of Dermatology, 2017). This opportunity is frequently neglected by people who have darker skin tones such as Hispanics. Therefore, these individuals do not take any measures to protect their skin from the harmful influence and increase the risk of skin cancer development. As for care availability, it is important to consider the fact that many Hispanic families lack access to dermatologic care due to the low insurance rate.

Therefore, the representatives of this population group are less likely to visit a dermatologist to have a skin cancer evaluation or treatment for minor dermatologic problems (American Academy of Dermatology, 2017). It results in diagnosing skin cancer in advanced stages and unfavorable prognosis. Early diagnosis is particularly important with melanoma because this type of skin cancer has a proven five-year survival rate of 98% in case the disease is revealed and treated before it reached the lymph nodes.


On the whole, skin cancer is a global problem and a burden for health care. Still, some population groups such as Latino Americans need particular attention in the context of this disease due to certain factors. Thus, despite the relatively low incidence of skin cancer, Latinos demonstrate the highest mortality rate. One of the major reasons for unfavorable skin cancer outcomes within this population group is late detection when treatment is the least effective.

This situation is partially explained by the fact that Hispanics are uninsured or underinsured and do not receive the necessary access to care. Moreover, this population group frequently neglects protective measures such as ultraviolet protection thus increasing the risk of developing skin cancer. Consequently, there is a need for interventions with the potential to change the attitude and lifestyle of Latino Americans to preventive measures and improve the availability of care facilities.


American Academy of Dermatology. (2017). Attitude, lifestyle may contribute to skin cancer risk among Latinos. Web.

American Cancer Society. (2018). Key statistics for melanoma skin cancer. 

Centers for Disease Control and Prevention. (2018). Skin cancer statistics. Web.

Harvey, V. M., Oldfield, C. W., Chen, J. T., & Eschbach, K. (2016). Melanoma disparities among US Hispanics: Use of the social-ecological model to contextualize reasons for inequitable outcomes and frame a research agenda. Journal of Skin Cancer, 2016, 1-9. Web.

Perez, M. I. (2016). Hispanics get skin cancer, too. Skin Cancer Foundation. Web.

The Budgeting Process: Planning And Control Cycle


The budgeting process is the way toward outlining, executing, and operating spending plans. It is the administrative procedure of budget spending and planning, budgetary control, and the related strategies. Budget planning requires volumes of the bookkeeping regarding the firm’s operations (Okpanachi & Mohammed 2013). In summary, spending plan is a financial arrangement, which the manager appears to achieve based on the gauges made. A firm’s forecast indicates the level of adaptability while a budget shows an unequivocal target (Beatrice & Thou 2013).

Budget definition and the purpose of preparing budgets

A budget is a monetary arrangement for future exercises. Budget plans help the management choose which investment is viable and how the property’s assets will be utilised (Beatrice & Thou 2013). Thus, a budget is a quantitative proposal utilised as an apparatus for choosing which exercises will be decided for a future period. The purpose of preparing a company budget relies on a few ideologies and operations. However, budget preparations include planning assessments of future income, planning assessments of future distribution, planning assessments for daily assets of the organisation, and abridging these assessments into a wage information format. Once arranged and endorsed, the budget statement is utilised to control the future exercises of the organization framework (Jang & Shin 2017).

Based on the above explanation, the purpose of preparing budget can be summarised below.

  1. To assign a roadmap based on its operations, investment deals, and profit margin.
  2. To evaluate the firm’s financial status since it is a requirement for capital financing.
  3. To choose the synthesis of capitalisation to encourage effective cost allocation.
  4. To align business investments across different departments with the firm’s objectives.
  5. To coordinate and control cost centres within and among different branches
  6. To avoid unauthorized access to public funds, products, and investment deals.
  7. To encourage the implementation of budget expenditures.

Concerning business administration, the reason for budget planning incorporates the following three viewpoints

  1. An estimate of wage and use
  2. An instrument for decision-making
  3. A way to screen business execution

Estimate of Wage and Use

Budgeting is an imperative piece of the business framework. The motivation behind planning is to give a model of how the business may perform if certain procedures, events, and plans are carried out (Okpanachi & Mohammed 2013).

An Instrument for Decision-Making

The purpose of budget planning is to give a monetary structure to the leadership process. The decision-making process is a product of the good budget framework.

In dealing with a business investment, resource allocation should be controlled. If the financial plan of operations has been completely exhausted, the choice on “would we be able to spend cash on operations” will require an effective leadership approval (Jang & Shin 2017). Therefore, budget planning supports a firm’s decision-making process.

A Way to Screen Business Execution

The purpose of budget planning is to compare the actual business operation to the forecast plan. In doing so, profit and loss account can be used for future budgeting plans.

The planning and control cycle in the preparation of budget by the organisation

Budget planning and control cycle at Rochester Plc requires the effective utilisation of available resources. As a result, the management must approve cost expenditures using an effective budget framework. To achieve sustainability and product differentiation, the raw materials for production must be genuine. Consequently, funds allocated to each department must be utilised effectively.

For instance, Rochester Plc made reservations for duty expenditures, capital budget, operational cost, and salary payment. These variables are captured in the firm’s budget plan. Budget control cycle mitigates sharp practices and cost padding during budget preparation. Duty spending plans are intended to review the execution of an individual, administrator, or department. Capital budget plan assesses long-term activities, for example, the expansion of the manufacturing plant or the migration of a digital plant (Jang & Shin 2017). Thus, Rochester’s master budget comprises of an arranged working and spending plan. It also includes the organised working and spending designs, future profit and results in an anticipated cash flow statement. The budgetary spending enables business managers to design the allocation of assets in the projected balance statement.

The planning procedure includes anticipating future benefit because procuring a sensible profit for assets utilised is an essential organisational objective. An organisation should devise some technique to manage the vulnerability without bounds. Most organisations, devise an outline for the moves they will make given the predictable occasions that may happen (Jang & Shin 2017). Thus, the planning and control cycle of a budget demonstrates the working plan for the next fiscal year. It also formalises administration’s designs in quantitative term. Rochester’s budget framework creates the avenue for employee inclusion at all levels to forecast results and improve conceivable poor outcomes. Thus, the planning cycle at Rochester Corporation enables all heads of departments to submit feasible budget arrangements. Likewise, a legitimately arranged budget enables the administration to follow operations-by-exception rule by dedicating consideration regarding expenditures that deviate from the arranged levels (Tunji 2013).

In summary, a financial plan should unmistakably mirror the actual outcomes. Budget plans are quantitative designs for future operations come (Jang & Shin 2017). Notwithstanding, they are designed using previous estimate, balanced for future desires. Hence, bookkeeping information identified with the past has a vital influence on the budgeting process. The bookkeeping framework and the firm’s budget are firmly related. The elements of the budget must concur with the organisation’s record accounts. Thus, the records should be intended to give the suitable data to the financial plan and budget articulation to encourage operational control (Tunji 2013). Budget administrators should audit accounting statements with planned projections during the fiscal operations and explore any distinctions. Planning is not a substitute for good administration. Rather, budgeting is an imperative instrument of administrative control (Lajevardi 2017).

The control cycle is the procedure of arranging, observing results, evaluating results, and making corrections. The control cycle is usually connected to the progressing amendment of the budget and process streams. While applying the control cycle to budgeting, the desire is that each progressive adaptation of the plan will be enhanced, in view of the data gathered when the underlying budget is contrasted with actual outcomes (Kim, Park & Shin 2017). This approach works well in a situation where the level of rivalry is unperturbed and f new items are discharged. The outcomes are risky in a competitive condition, since investment model might be overhauled all the time, so there is a short period to evaluate the advantages of an iterative feedback circle (Lajevardi 2017). Budgetary planning and control are the most obvious utilisation of accounting data in the control process. By setting guidelines of execution and giving criticism by a feedback process.

Nevertheless, budgetary data serve an assortment of clashing purposes in a firm. Budget gauges might be set as motivational targets or as best gauges of expected results. Consequently, budget outcomes and spending benchmarks might be utilised as a method for assessing directors and unit managers. Accordingly, budgetary figures are liable to an assortment of weight for predisposition and control (Lajevardi 2017).

The steps involved in the budgetary control processes

Budgetary Goals

A firm’s budget or spending plan is a way to specific closures. Accordingly, the targets to be achieved during a specific timeframe should be described plainly and exactly before making budget plans (Okpanachi & Mohammed 2013). The individuals who plan and execute the firm’s budget should understand the goals and targets venture.

Budgetary Control

The best firm is fundamental for the effective planning, implementation and control of the budget. Departmental heads of various divisions shape a budgetary board of trustees. Departmental chiefs are given the expert to product spending plans and reports. However, the company’s manager is responsible for budget approval and implementation in various departments (Okpanachi & Mohammed 2013).

Budget office

A budget office is a unit in the organizations that prepares, record and document financial statements and planned expenditures (Beatrice & Thou 2013). The foundation of the budget office covers different aspects of the organisation. Thus, the budget office supports the cost control process.

Budget workbook

The budget workbook is a record that explains the obligations and duties of the different administrators about the financial plans. It shows the connection among the different functionaries. It sets out the budgetary strategies, hierarchical structure, duties, and timeline.

Budget Controller

An exceptional officer is named for the organisation of budget plans. The administrator gives valuable counsel and aid in the development, usage, coordination, and modification of business spending plans (Beatrice & Thou 2013). Consequently, the budget controller gives convenient indications and warnings of deviation from the budget design.

Budget Council

The budget council comprises of various administrators that coordinate implementation. The budget council or committee supports the budget controller. Consequently, the budget council facilitates staff inclusion in the planning and organisation of spending plans.

Budget Phase

A budget phase is the time allotment for which the financial plan is arranged and utilised (Beatrice & Thou 2013). The budget phase relates to the common cycle of business. The idea of business and the control factor influence the budget frame.

Budget key factor is vital in budget planning, and control. This is the item of whose impact should be evaluated to guarantee that the practical spending plans are equipped with satisfaction. A budget factor is an item that limits the operations of an investment (Okpanachi & Mohammed 2013). The constraining variable is the level of interest for the items or a deficiency of an asset. To guarantee that the utilitarian spending plans are equipped with satisfaction the degree of the impact of this factor should be evaluated.


The planning and control cycle in budget preparation has eight implementation phases. The phases include a set mission, objectives, a course of action, data collection, choose an action plan, implement short-term goals, monitor real outcomes, and respond to deviations from the budget plan. Thus, the control cycle is usually connected to the progressing amendment of the budget and process streams. While applying the control cycle to budgeting, the desire is that each progressive adaptation of the plan will be enhanced, in view of the data gathered when the underlying budget is contrasted with actual outcomes. Budgetary planning and control are the most obvious utilisation of accounting data in the control process. By setting guidelines of execution and giving criticism by a feedback process, Rochester Plc can achieve its objectives and goals.

Reference List

Beatrice, W & Thou, W 2013, ‘Assessing budgeting process in small and medium enterprises in Nairobi’s central business district: a case study of hospitality industry’, International Journal of Information Technology and Business Management, vol. 17, no. 1, pp. 1-11.

Jang, S & Shin, J 2017, ‘The effects of social capital on creativity and innovation performance’, International Journal of IT-based Management for Smart Business, vol. 4, no. 1, pp. 13-20.

Kim, Y, Park, J & Shin, K 2017, ‘A study on relationship between product and process innovation and corporate performance in Chinese industry: effect of company size’, International Journal of IT-based Management for Smart Business, vol. 4, no. 1, pp. 25-30.

Lajevardi, R 2017, ‘An organization budgetary control system links with performance management and financing strategy in entrepreneurship’, World Journal of Accounting, Finance and Engineering, vol. 1, no. 1, pp. 15-30.

Okpanachi, J & Mohammed, A 2013, ‘Budget target settings and effective performance measurement in Nigerian hospitality industry’, Journal of Finance and Economics, vol. 1, no. 3, pp. 39-50.

Tunji, S 2013, ‘The impact of budgeting and budgetary control on the performance of manufacturing company in Nigeria’, Journal of Business Management & Social Sciences Research, vol. 2, no. 12. pp. 1-9.