ABSTRACT

CHAPTER ONE

INTRODUCTION

1. 1. Background of the Study

Revenue generation is a major source of survival and challenge for every economy of the world including the so called advanced and developing economies. That is the reason why every country is interested in the amount of revenue to be generated now and in the future because it is a determinant of economic development (Adegbie et al., 2020).

In today’s competitive, fast-paced business landscape, getting the most out of available resources is not an option but rather a necessity. Organizations are taking a highly proactive approach to systems modernization and operations in an effort to increase efficiency and effectiveness. System automation allows firms to automate new platforms of their revenue collection systems in order to reap maximum benefits (Bahwan, 2012). System modernization provides measurable improvements in the efficiency and effectiveness of development and maintenance activities with on-time delivery and predictable quality (UNCTAD, 2008).

A major concern of most developing countries is to transform their economics from this present state of underdevelopment to a more desirable state. Revenue constitutes the vehicle of change that is used to achieve this transformation. Revenue often described as the life wire of development, translating plans into actions, and providing the means for mobilizing scarce resources and allocating them to the production of goods and services. However, revenue is considered to be useful only if it is generated within the required period and meets with the original estimated amount and is satisfactorily providing the light of this, only a handful of organization in Nigeria could clearly be described as a success. Example abounds in every sector of the economy of cases of aborted and abandoned projects due to lack of sufficient revenue generation and computation to continue with such projects. this is most peculiar to developing countries. A thorough examination of projects failures in Nigeria is however inadequacy in revenue that could be due to weakness in the administration of one or more stage of revenue collection and computation cycle (Wisdom et al., 2020).

The proposed system aims to formulate a revenue computation system for Benue state water board authority to ensure efficient and automated revenue computation and management.

1.2     Statement of the Problem

The current method of revenue collection, computation and management at the Benue state water board authority is completely manual. There are many problems inherent in the current method. They include:  i. Diversion of generated revenue into private pockets. A reasonable percentage of the revenue generated is diverted by the staff into their private pockets. ii. Delay in the remittance of the generated revenue to the State treasury as a result of the huge computation involved in bringing together all revenues collected from the Area offices in the State. This makes it difficult for the State Government to respond to the need of her citizens as and when necessary. iii. Difficulty in identifying and locating those who evade tax for necessary legal and prohibitive actions to be taken against them. iv. Breach of established procedures by staff of the Board for the purpose of perpetrating fraud

1.3     Aim and Objectives of the Study

The aim of this study is to develop a software for the computation of revenue for Benue state water board authority. The objectives of the study are as follows;

1. To Design a web-based revenue computation system.
2. To Implement the system in (i) using PHP programming language.
3. run the system in (ii) on a web browser.
4. To perform functional test on the system run in (iii).

1.4     Significance of the Study

This study will serve as an avenue that the Benue water board authority can efficiently compute their individuals can learn basic maintenance skills by using their mobile device.

The software is also relevant in the following ways:

1. Enable easy computation of revenue.
2. Reduce the manual cost of carrying computation of revenue.
3. Avoid the issues of revenue misappropriation.

1.5     Scope of the Study

The research is limited to the development of a computation software for revenue of Benue state water board authority.

1.6   Limitation of the Study

The researcher faced some limitations during the course of this research. Some of this limitations/constraint includes;

1. Time constraint: Time factor was the major factors as the timeframe to submit the project was too short for rigorous research.
2. Scarce research materials: resources materials for our proposed research were in scares proportion, as a lot of searches were been made to curate related works for our proposed system.

1.7     Definition of Terms

1. Automation: Automation describes a wide range of technologies that reduce human intervention in processes. Human intervention is reduced by predetermining decision criteria, subprocess relationships, and related actions and embodying those predeterminations in machines.
2. Computation: Computation is any type of calculation that includes both arithmetical and non-arithmetical steps and which follows a well-defined model. Mechanical or electronic devices that perform computations are known as computers. An especially well-known discipline of the study of computation is computer science
3. Computer Maintenance: Computer maintenance is the practice of keeping computers in a good state of repair. A computer containing accumulated dust and debris may not run properly.
4. Economics: Economics is the study of scarcity and its implications for the use of resources, production of goods and services, growth of production and welfare over time, and a great variety of other complex issues of vital concern to society
5. Maintenance: The technical meaning of maintenance involves functional checks, servicing, repairing or replacing of necessary devices, equipment, machinery, building infrastructure, and supporting utilities in industrial, business, and residential installations.
6. Revenue: In accounting, revenue is the total amount of income generated by the sale of goods and services related to the primary operations of the business. Commercial revenue may also be referred to as sales or as turnover. Some companies receive revenue from interest, royalties, or other fees.
7. Software:   It is a program and other operating information use by a computer system.
8. System: A system is a group of interacting or interrelated elements that act according to a set of rules to form a unified whole. A system, surrounded and influenced by its environment, is described by its boundaries, structure and purpose and expressed in its functioning. Systems are the subjects of study of systems theory.
9. Water: Water is an inorganic, transparent, tasteless, odorless, and nearly colorless chemical substance, which is the main constituent of Earth's hydrosphere and the fluids of all known living organisms. It is vital for all known forms of life, even though it provides neither food, energy, nor organic micronutrients.