The major motive of any business organization is to make profit.  This is particularly so in the private sector.  In the public sector, the forefront aim is to satisfy the needs of the masses/to achieve either of the managerial aims; the management of the enterprise should put its axe together.  This entails planning, a good planning  initiative commences with adequate budgetary process.  This calls for a team effort.   The team should be ggg embracing.  The decision making process excludes some key players, then, implementation by non-participa hhhh may lead to resentment and its attendant conflict.  The confirmation of whether this has been the case or  prompted the need for this research.  This doubt has also raised some question leading to a hypothesis variables on participation and performance being formulated.  To take a stand on what valid conclusion to data needed to be collected from both the primary and secondary sources.  The primary sources through the questionnaire where answers from respondents provided the data for testing the hypothesis findings from the private sector had adopted participatory approach to budgetary planning and controlling, much than it is in the public sector.  It becomes necessary to recommend that the art of Business Management become increasingly complex and difficult and therefore a strong need for team effort to enhance optimal form decidion making.