This study investigates the impact of budgeting techniques on the performance of manufacturing firms in Warri, Delta State, Nigeria. Recognizing budgeting as a critical managerial tool for planning, coordination, and performance evaluation, the research aims to assess how various budgeting practices influence organizational outcomes in the manufacturing sector. Employing a descriptive survey research design, data were collected through structured questionnaires administered to managerial staff across selected manufacturing firms. The analysis utilized both descriptive and inferential statistical methods, including multiple regression analysis, to determine the relationship between budgeting techniques and firm performance. Findings reveal that incremental and activity based budgeting technique has a significant positive correlation to enhanced organizational performance metrics, such as profitability, efficiency, and strategic goal attainment while zero-based budgeting technique has a positive but insignificant impact on budget performance of manufacturing sector in Warri, Delta State. The study concludes that effective budgeting techniques are instrumental in driving performance improvements in manufacturing firms. It recommends that manufacturing firms should continue to utilize incremental budgeting to maintain operational stability and facilitate gradual improvements in performance. It also recommends that firms should adopt activity-based budgeting to gain a more accurate understanding of cost drivers, leading to better resource allocation and enhanced performance