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The researce is to analyse TQM and budget participation that impact to managerial performance. The research aimed to analyse the effect of: the total quality management (focusing on the customer, sustainable system improvement, education and training, employees’ involvement and empowerment) and the budget participation on the managerial performance in the manufacturing corporate in Makassar Industrial Area. The research was carried out in the manufacturing corporate in Makassar Industrial Area by taking the company’s General Managers as the respondents. Data were collected through an observation, interview and questionnaire. The data were analysed by using the descriptive analysis, multiple regression analysis, validity test, reability test, hypothesis testing. The research result indicates that the total quality management based on the focus on the customer, sustainable system improvement, education and training, employees’ involvement and empowerment, and budget setting participation have the positive effect on the managerial performance. Focus on the customer represents the most dominant variable influencing the managerial performance.

The Effect Of TQM And Budget Participation On Managerial Performance In Corporate Manufacturing In Industrial Area Makassar