Department of Business

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Access to Finance and Financial Performance of SMEs in Uganda: A Case Study of Selected SMEs in Eastern Division, Soroti City
(Uganda Christian University, 2024-07-01) Jean Kenneth Ekubu
This study sought to examine the effect of access to finance on financial performance of small and medium enterprises in Uganda, a case of selected SMEs in Soroti city, Eastern division. The study objectives were to: To assess the effect of cost of credit and financial performance of SMEs in Soroti city, Eastern division; To examine the effect of collaterals security on financial performance of SMEs in Soroti city, Eastern division; To assess the effect of accessibility of financial institution on financial performance of SMEs in Soroti city, Eastern division. The study population was 120 respondents from the selected SMEs in Eastern division in Soroti City. The study employed purposive sampling and simple random sampling techniques in coming up with a sample size of 92 respondents. The primary data collection method used was a questionnaire. The collected data was analyzed using descriptive statistics in SPSS version 20. Linear and Multiple regression analysis were also used to determine the effect of the independent variables on dependent variables. The study found that cost of credit was significant in predicting the financial performance of SMEs with R square value = 0846 and β = .920 with p-value = 0.000<0.05. The regression coefficient of cost of credit was positive and significant in predicting the financial performance. Further the study found that collateral security had R square value = 0.900 and β = .948 with a p-value = 0.000<0.05. The regression coefficient of collateral security was positive and significant in predicting financial performance. The study further found that Accessibility to financial institutions had significant effect in predicting financial performance with p-values of 0.000 less than 0.05, R square value = 0.812 and β = .901. The study recommends that Financial institutions should also modify their products to suit the financial requirements of small business entrepreneurs. The study additionally suggests that the government should strengthen fiscal policies promoting growth of small business entrepreneurs both for those nursing business ideas and those already in different engagements. Finally, the study recommends that Financial institutions should avail information to people in different areas using the available local channels like radios so that people can quickly get to know about their services rendered.
ACCOUNTING INFORMATION SYSTEM AND MANAGEMENT DECISION MAKING. A CASE STUDY OF BUSIA DISTRICT LOCAL GOVERNMENT.
(2024-08-31) BYAHAYA GEORGE
The study determined the contribution of accounting information System on management decision making of local government a case study of Busia district local government. It was supplemented by research objectives which included assessing the different ways in which accounting information system aids management decision making in Busia district local government establishing different ways in which decisions are made in Busia district local government and assessing the relationship between accounting information system and management decision making in Busia district local government. The researcher used descriptive research design and a case study was Busia district local government. The study used simple random sampling and purposive sampling method. The study used a sample size of 63 respondents who comprised of employees at different levels. Data was collected from the respondents’ using questionnaires and interview guide questions. The findings revealed that accounting information system improves efficiency in terms of out-put, quality and timely service delivery was realized, helps in the management and control of organization’s economic financial area, helps to track transactions, provide internal reporting data, external reporting data, financial statements, and trend analysis capabilities, reduces the general costs of operations” in organizations and accounting information system is an interrelated group of mechanism that collects, receives, processes, saves, and allocates information to support decision making and controlling an organization. In addition, the study indicate that employees participate in decision making, top management makes decision and staff implements, before decision are made consultations are carried out in the organization, employee’s views are put into consideration and acted upon by management and employees feel a sense of belonging in the organization because of participation in decision making process. Besides, The findings indicate that service delivery was done accurately, employee’s efficiency increased, accounting information system leads to increased organizational performance, minimizes on fraud and embezzlement of funds in organization, resource allocation was attained or realized through accounting information system, helps to track transactions, provide internal reporting data, external reporting data, financial statements, and trend analysis capabilities. In conclusion, it was found out that service delivery was done accurately, employee’s efficiency was increased, leads to increased organizational performance, and minimizes on fraud and embezzlement of funds in organization and resources allocation is attained or realized. The researcher recommends management should consult employees before making any decision, employees should be sensitized on the importance of accounting information system, and there should be coordination between management and subordinates.
APPRAISAL METHODS AND EMPLOYEE PERFORMANCE IN LOCAL GOVERNMENTS.A CASE STUDY OF KIBUKU DISTRICT
(2024-08-31) MUDONDO MARTINA
This study examined the relationship between appraisal methods and employee performance within local governments, specifically at Kibuku district Local Government. The research aimed to assess how recognition, promotion, and delegation impacted employee performance among employees. With a population of 40 and a sample size of 36 respondents chosen using the Morgan Table, the study found that recognition positively correlated with employee performance, with 75% of respondents reporting its significant influence, though only 55% felt that current practices were consistent and meaningful. Promotion also affected employee performance, as 60% of respondents indicated that promotions influenced their motivation; however, 50% expressed concerns about fairness and transparency. Delegation showed varied effects, with 65% of employees feeling empowered by delegated tasks, while 40% reported added stress. The study concluded that recognition, promotion, and delegation were crucial for employee performance but needed to be integrated with other factors. It recommended improving recognition practices for consistency, ensuring fairness in promotions, and tailoring delegation strategies to individual needs to enhance overall employee satisfaction.
APPRAISAL PRACTICES AND EMPLOYEE PERFORMANCE IN PRIVATE ORGANIZATIONS.A CASE STUDY OF MOUNT ELGON MILLERS.
(2024-08-30) KAMU MICHAEL
ABSTRACT This study examined the relationship between appraisal practices and employee performance within private organizations, specifically at Mount Elgon Millers. The research aimed to assess how performance standards , performance measurement, and result dissemination impacted employee performance among employees. With a population of 40 and a sample size of 36 respondents chosen using the Morgan Table, the study found that performance standards positively correlated with employee performance, with 75% of respondents reporting its significant influence, though only 55% felt that current practices were consistent and meaningful. Performance measurement also affected employee performance, as 60% of respondents indicated that performance measurements influenced their motivation; however, 50% expressed concerns about fairness and transparency. Result dissemination showed varied effects, with 65% of employees feeling empowered by delegated tasks, while 40% reported added stress. The study concluded that performance standards , performance measurement, and result dissemination were crucial for employee performance but needed to be integrated with other factors. It recommended improving performance standards practices for consistency, ensuring fairness in performance measurements, and tailoring result dissemination strategies to individual needs to enhance overall employee satisfaction.
AUDITING AND ACCOUNTABILITY OF PUBLIC FUNDS IN LOCAL GOVERNMENTS, A CASE STUDY OF BUDADIRI TOWN COUNCIL, SIRONKO DISTRICT
(2024-08-30) WONIALA DENIS
Despite of government effort to improve auditing functions within government, many government establishments are failing to provide accountability for public funds. This study determined the effect of auditing on accountability of public funds in Budadiri Town Council, Sironko district. The study was guided by three objectives which included ascertaining the level of auditing in Budadiri Town Council, Sironko district, to determine the level of accountability of public funds in Budadiri Town Council, Sironko district and to assess the relation between auditing functions and accountability in Budadiri Town Council, Sironko district. Data was collected from 80 respondents in Budadiri Town Council who included opinion leaders, DEC members and technical staffs. Data was collected using surveys and interviews. Study participants were identified using probability and non-probability sampling. The study employed a mixed research approach using descriptive study and case study designs and data processing was done through editing of the data which will be coded for further data analysis. Data from questionnaires was analyzed using both descriptive statistics while interview data was analyzed using frequency analysis by counting the number of times of responses had by the respondents. Findings showed that there is Auditing department in Budadiri Town Council and the department is fully functional and auditing staffs have control mechanism developed and updated to help enhance accountability of public funds. Findings also show that auditing staff report suspected frauds and errors and in professional way and auditing staffs takes on active role in risk control. Further, the study found that financial and accounting regulations are followed when spending money and financial reports are regularly produced as stipulated. Findings also revealed that payment of staffs is made in full and on time and assets of the organization are secure and yield revenue. Additionally, significant relationship between auditing and accountability of public funds exists in that auditing ensures that proper accounting regulations are followed and auditing influences the production of final reports. Findings also revealed that auditing influences preparation of financial statements at the end of every reporting period and this was mentioned in the findings by study participants and auditing ensures that assets of the organization are secure and yielding gross revenue. The stud recommended that there is need for Sironko district local government to put in place an effective and functional auditing department in Budadiri Town Council and auditing staff should report suspected frauds and errors and in professional way and they should take on active role in risk control as well as cultivating a high degree of independence in their work.
Auditing and Accountability of Public Funds in Mbale City Council
(Uganda Christian University, 2024-08-20) Mary Musingo
The research was undertaken to investigate on auditing and accountability of public funds in Mbale city council. It was guided by three objectives; to find out the effect of risk assessment on accountability of public funds in Mbale city council, to analyze the effect of internal control environment on accountability of public funds in Mbale city council, to assess the effect of auditor's independence on accountability of public funds in Mbale city council. The researcher used a sample size of 63 respondents and used questionnaires and interview guide to collect data and later the data was analyzed using the statistical package for social sciences (SPSS). Results of the first objective shows that risk assessment positively (Beta=0.153) predicts the financial of public funds in Mbale city council and effect is significant at p-value < 0.05 by 9.6%, Results of the second objective reveals that internal control environment on positively (Beta=0.224) predicts the accountability of public funds in Mbale city council and effect is significant at p-value < 0.05 by 7.7% while results of the third objective show auditor's independence (Beta=0.091) predicts and affects their auditor's independence on accountability of public funds in Mbale city council. However, its effect is insignificant at p-value > 0.05. by 2.1%. It can be concluded that risk assessment has a significant effect on of public funds in Mbale city council, internal control environment has a significant effect on accountability of public funds in Mbale city council and lastly auditor's independence has a significant effect on the auditor's independence on accountability of public funds in Mbale city council. There is need to implement a robust internal control system that includes regular audits, continuous monitoring, and real-time reporting of financial transactions. Integrating advanced data analytics and risk management tools can help identify potential areas of fraud, mismanagement, or inefficiencies early.
Budget Management and Service Delivery in Local Government: A Case Study of Nagongera Town Council
(Uganda Christian University, 2024-06-29) Topista Achieng
The aim of the study was to examine the effect of budget management on the service delivery in Nagongera Town council. The specific objectives of the study were to; examine the effect of budget planning on the service delivery in Nagongera Town council; assess the effect of budget implementation on the service in Nagongera Town council city and to determine the effect of budget monitoring on service delivery in Nagongera Town council. The study used a case study design that used questionnaires and interview guide to collect data from a sample of 165 respondents. Quantitative data were analyzed using the SPSS computer-based software using both descriptive and inferential techniques, while qualitative data were summarized into themes and quotes. The study found that budget planning was significant in predicting service delivery with R square value = 0.386 and β = .621 with p-value = 0.000<0.05. The regression coefficient of budget planning was positive and significant in predicting the service delivery. Further the study found that budget implementation had R square value = 0.314 and β = .560 with a p-value = 0.000<0.05. The regression coefficient of budget implementation was positive and significant in predicting service delivery. The study further found that budget monitoring had significant effect in predicting service delivery with p-values of 0.000 less than 0.05, R square value = 0.393 and β = .627. The study concluded that service delivery improves with better budgetary management. The study recommends that the government should increase funding to Nagongera Town Council, build the capacity of technical staff in Nagongera Town Council to implement budgets, introduce robust information and accounting systems and improve public participation in the management of budgets.
BUDGET PROCESS AND FINANCIAL PERFORMANCE IN LOCAL GOVERNMENT A CASE OF BUKEDEA DISTRICT LOCAL GOVERNMENT
(2024-08-30) ENGOLE SAM
The study examined the effect of budget process on the financial performance in Bukedea district. It also looked at the following research objectives which include but not limited to; examining the influence of budgetary planning on the financial performance; assessing the influence of budget implementation on the financial performance and determining the influence of budget control on the financial performance of Bukedea district. The study used a cross-sectional study design with a sample size of 75 which was obtained through Morgan and Krejuice (1970). The study revealed that the budget planning process was participatory and that there is a clear linkage between work plans. However, budgetary participation was undermined by failure to reserve sufficient time for participation and dialogue between relevant stakeholders and for public hearings during the budget planning process, failure to provide councilors with well-arranged and accessible budget material that gives a clear financial overview of past financial performance and failure to make realistic and attainable budgets. The results of this study indicate that there is a significant and positive relationship between budget implementation and the financial performance in Bukedea district. This suggests that despite the weaknesses in the budget implementation processes in Bukedea district like poor accountability, budgetary implementation has a positive influence on the financial performance. This therefore implies that the financial performance improves with better budget implementation.
BUDGETARY PLANNING AND BUDGETARY PERFORMANCE OF OSUKURU TOWN COUNCIL IN TORORO DISTRICT
(2024-08-28) OTHIENO EPHRIAM
This study examined the influence of budgetary planning on the budgetary performance of Osukuru Town Council in Tororo District. Utilizing a population of 45 and a sample of 40 respondents selected through the Slovin formula, the research aimed to assess the impacts of budget participation, coordination, and monitoring on budgetary outcomes. The findings revealed that budget participation had a moderate impact on performance, with a mean score of 3.03 (SD = 1.610) indicating that 33.3% of respondents agreed and 30.3% strongly disagreed on its effectiveness in improving performance. Budget coordination showed a similarly moderate effect, with a mean score of 3.42 (SD = 1.458) and 36.4% agreement, though its role in reducing duplication scored lower at 2.58 (SD = 1.521). Budget monitoring demonstrated a stronger influence, with a mean score of 2.76 (SD = 1.1045), suggesting a notable impact on financial reporting and adherence. The model summary for budget participation indicated an R value of 0.383 and an R-squared of 0.147, while budget coordination had an R value of 0.400 and an R-squared of 0.160, showing moderate relationships. Budget monitoring, with an R value of 0.694 and an R-squared of 0.481, highlighted a substantial impact. The study concluded that while budgetary planning components significantly influenced budgetary performance, their effectiveness varied. Recommendations included enhancing participatory processes, improving coordination practices, and strengthening monitoring mechanisms to boost overall budgetary performance.
Cash Management and Financial Performance of a Private Ltd Company: A Case Studies of Elgon Millers Ltd
(Uganda Christian University, 2024-06-17) Immaculate Khalayi
The study was designed to evaluate cash management and financial performance in Private ltd Company by assessing the relationship between the two variables. The research was aimed at achieving the following objectives; to find out the effect of Cash Collection and financial performance, to find out the effect of cash disbursement on financial performance, to find out the effect of cash budgeting and financial performance of Private Ltd Company. A case study design was adopted during the study; information was obtained from primary sources using questionnaires and interviews and purposive sampling was used. Finding: a positive significant relationship between cash collection and financial performance (r = 0.985**, p< 0.01), also cash disbursement and financial performance, a significant positive relationship was revealed from the results (r = 0.943**, p< 0.01), and finally findings revealed that there is a positive and significant relationship between cash budgeting and financial performance with a result of (r = 0.978**, p< 0.01). If cash management is purely monitored, it becomes easy to implement and plan for the profits to be generated by the firm and therefore it is only through effective implementation of cash management that firms get desired profit set levels therefore the researcher concluded that cash management has a positive effect on financial performance of organizations. Recommendations suggested included the need for deploying a cash management system which involves support and coordination among multiple departments, putting into place more controls to ensure that cash is safe and also using more of the accrual basis of cash out flow than the cash basis in order to maintain the liquidity at an optimal level.
Cash Management and Financial Performance of Small Sized Enterprises in Soroti City, a Case Study of Soroti Market
(Uganda Christian University, 2024-06-29) Sarah Atengo
The study was designed to evaluate cash management and financial performance in SSEs by assessing the relationship between the two variables in Soroti City Market as the case study. The research was aimed at achieving the following objectives; to find out the effect of Cash Collection and financial performance, to find out the effect of cash disbursement on financial performance, to find out the effect of cash budgeting and financial performance at Soroti City Market. A case study design was adopted during the study; information was obtained from primary sources using questionnaires and interviews and purposive sampling was used. Further a positive significant relationship between cash collection and financial performance (r = 0.985**, p< 0.01), also cash disbursement and financial performance, a significant positive relationship was revealed from the results (r = 0.943**, p< 0.01), and finally findings revealed that there is a positive and significant relationship between cash budgeting and financial performance with a result of (r = 0.978**, p< 0.01). If cash management is purely monitored, it becomes easy to implement and plan for the profits to be generated by the firm and therefore it is only through effective implementation of cash management that firms get desired profit set levels therefore the researcher concluded that cash management has a positive effect on financial performance of organizations. Recommendations suggested included the need for deploying a cash management system which involves support and coordination among multiple areas, putting into place more controls to ensure that cash is safe and also using more of the accrual basis of cash out flow than the cash basis in order to maintain the liquidity at an optimal level.
CASH MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF SMES IN INDUSTRIAL DIVISION, MBALE.
(2024-08-25) NAKHAYENZE BRENDA
This study investigated the effect of cash management practices on the financial performance of SMEs in Industrial City Division, Mbale City, focusing on three specific objectives. The first objective was to examine the effect of cash flow forecasting on financial performance. The second objective was to establish the effect of the sales cycle on financial performance. The third objective assessed the effect of financial record-keeping on financial performance. The study used a descriptive research design adopting both qualitative and quantitative approaches of research. The findings revealed that cash flow forecasting had a moderate effect on financial performance, with an R² of 0.147. The findings also showed that sales cycle contributed positively to financial performance of SMEs in industrial city division, with an R² of 0.160. Lastly, financial record keeping had a strong effect on financial performance of SMEs, with an R² of 0.481. The study concluded that integrating robust cash management practices, including effective forecasting, sales cycle management, and financial record-keeping, was essential for enhancing financial performance. Recommendations included investing in advanced forecasting tools, optimizing sales cycle management processes, and adopting modern accounting technologies. Implementing these strategies would help SMEs in Mbale City improve their financial stability and overall performance.
COMPENSATION MANAGEMENT AND EMPLOYEE PERFORMANCE IN LOCAL GOVERNMENTS. A CASE OF MBALE DISTRICT LOCAL GOVERNMENT.
(2024-08-30) KAKAI MWANAIDI
This study investigated the relationship between compensation management and employee performance in local governments, with a focus on Mbale District Local Government. The research was guided by specific objectives to assess the relationship between recognition and employee performance, determine the impact of promotion on performance, and examine the effect of delegation on employee performance. The study found that recognition significantly enhanced employee performance, as employees felt more valued and motivated. Promotions were also positively related to performance, with opportunities for career advancement boosting employee productivity and satisfaction. However, the effect of delegation was less pronounced, indicating that while employees appreciated autonomy, its direct impact on performance was limited. The study concluded that effective compensation management, particularly through recognition and promotion, plays a crucial role in improving employee performance. Recommendations included implementing structured recognition programs, providing clear promotion pathways, and refining delegation practices to enhance overall performance. These findings underscore the importance of comprehensive compensation strategies in fostering a motivated and high-performing workforce in local government settings.
Computerized Accounting Systems and Financial Reporting in Commercial Banks: Case Study of Stanbic Bank Soroti Branch
(Uganda Christian University, 2024-08-20) Faith Tabitha Acam
This research report was undertaken to investigate the effect of computerized accounting systems and financial reporting of Stanbic Bank Soroti branch. It was guided by three objectives; to examine the effect of the usage of Tally on the financial reporting of Stanbic Bank Soroti branch, to assess the relationship between Quick books and financial reporting of Stanbic Bank Soroti branch, to investigate the effect of spread sheets on financial reporting of Stanbic Bank Soroti branch. The researcher used a sample size of 36 respondents then used questionnaires and interview guide to collect data which was later analyzed using the statistical package for social sciences. Results of the first objective shows that usage of Tally positively (Beta=0.153) predicts the financial reporting of Stanbic Bank Soroti branch and effect is significant at p-value < 0.05.by 9.6%, Supported by the following responses; 44% strongly agreed, 22% Agreed to the statement that the software's automatic calculation features and real-time updating capabilities prevent errors often associated with manual calculations and paper-based systems; 25% strongly agreed, 19% to the statement that tally's built-in reconciliations and reporting functionalities expedite the preparation of financial statements, freeing up time for accountants to focus on more analytical tasks, 42% strongly agreed, 8% agreed to the statement that tally's provision of real-time cash flow and profitability data allows businesses to make informed financial decisions promptly. Results of the second objective showed that Quick books on positively (Beta=0.224) predicts the financial reporting of Stanbic Bank Soroti branch and effect is significant at p-value < 0.05.by 7.7% and was supported by the following responses which include; 14% strongly agreed, 28% agreed to the statement that QuickBooks enables managers to generate reports that provide deep insights into profitability, liquidity, and financial health, 44% strongly agreed, 11% Agreed to the statement that QuickBooks can enable businesses to maintain accurate records and generate timely financial reports for internal and external stakeholders while results of the third objective indicated that spread sheets (Beta=0.091) predicts and affects their financial reporting of stanbic Bank Soroti branch.. However, its effect is insignificant at p-value > 0.05 by 2.1% and supported by the following: 14% strongly agreed, 47% agreed to the statement that the emergence of cloud-based spreadsheet applications has improved collaboration and real-time data access. The bank should conduct regular training sessions for employees to ensure they are proficient in using Tally. This includes understanding the software's functionalities, updates, and best practices for financial reporting, Customize Tally to suit the specific needs of the organization.
CONFLICT MANAGEMENT AND EMPLOYEE PERFORMANCE IN MBALE DISTRICT LOCAL GOVERNMENT
(2024-08-29) MUIU DENNIS
This research report was undertaken to investigate the effect of conflict management and employee performance in Mbale district local government. It was guided by three objectives; to assess the effect of stakeholder engagement on employee performance of Mbale district local government, to determine the effect of conflict monitoring and evaluation on employee performance of Mbale district local government, to examine the effect of conflict resolution training on employee performance of Mbale District. The researcher used a sample size of 63 respondents and used questionnaires and interview guide to collect data and later the data was analyzed using the statistical package for social sciences. Results of the first objective showed that stakeholder engagement as a significant effect on employee performance of Mbale district local government. Supported by the following responses; 54% of the respondents were positive to the statement that engaging stakeholders,62% were positive to the statement that stakeholder engagement create a culture of support and transparency, leading to higher levels of employee Performance.Results of the second objective revealed that conflict monitoring and evaluation has a significant effect on employee performance. Supported by the following responses; 80% of the respondents were positive to the statement that conflict monitoring helps identify key sources of disagreement and potential areas of distress, enabling proactive measures to be initiated, it can be observed that 57% were positive to the statement that conflict monitoring and evaluation processes allow organizations to identify the root causes of conflicts and subsequently provide appropriate interventions to improve employee performance. There is need for the government to offer different methods to provide feedback and participate in discussions, such as surveys, focus groups, public meetings.
Conflict Management Strategies and Employee Performance in Mbale District Local Government
(Uganda Christian University, 2024-07-02) Isaac Sodo
This report has focused the impact of conflict management strategies and Mediation on Employee performance; effect of Negotiation on Employee performance and Effect of Arbitration on employee performance in local government in Mbale district. The study used Krejcie and Morgan (1970) table where 80 sample size of respondents selected from 100 of the employees of Mbale District Local Government of which only 78 respondents filled and returned the questionnaires.. The study used a cross section survey research design with both qualitative and quantitative approaches. The study population involved the Chief Administrative Officer, Heads of Departments, Principle personnel officer, Town clerks, sub-county chiefs and community development officers. Data collection utilized questionnaires and interviews. Data was analysed to obtain frequencies, mean, standard deviation, correlations and regression statistics to ascertain the significance of the variables. The realized that mediation slightly influences employee performance (r=.254, p=.043). Respondents revealed that mediation can only influence employee performance if it is done well. It was revealed that Arbitration has a significant influence on employee performance (r=.649, p=.000). Respondents appreciated that whenever arbitration is applied in managing conflicts, employees’ performance is improved. In addition, it was discovered that Negotiation influences employee performance (r=.555, p=.000). Respondents revealed that whenever there is a conflict, the parties in dispute are given an opportunity to meet, discuss and agree amicably. Respondents believe that after negotiation, there is improved employee relations that stimulates employee’s productivity. n conclusion, Conflict management strategies positively influences employee performance in Mbale District Local Government. It was therefore recommended that Arbitration committees should maintain high level of integrity, transparency and impartiality, negotiation should also be applied in other situations even if there is no conflict and Mediation can be used only in situations of low productivity, delay in accomplishment of tasks and absenteeism of employees at work.
Consumer Behaviour and Buying Patterns in Fast Moving Consumer Goods Markets: A Case Study of Coca-Cola Company, Busia Branch
(Uganda Christian University, 2024-08-02) Suzanne Mirembe
The study aimed to explore the intricate relationship between consumer behavior and buying patterns within the fast-moving consumer goods market, specifically focusing on Coca-Cola's Busia branch. Employing a cross-sectional research design, the study sampled 63 participants from a population of 78. Findings revealed significant insights: firstly, consumer attitudes strongly influence buying patterns, highlighting the importance of consumer perceptions and preferences in shaping purchasing decisions. Secondly, social influences emerged as pivotal, demonstrating how external factors such as peer influence and societal norms impact consumer behavior. Thirdly, perceived behavioral control factors, including convenience and accessibility, were found to significantly affect buying patterns, underscoring the role of logistical considerations in consumer choices. Overall, the study concludes that understanding these relationships is crucial for enhancing marketing strategies and customer satisfaction in the FMCG sector. Recommendations include tailored marketing campaigns that resonate with consumer attitudes, leveraging social networks for effective outreach, and optimizing distribution channels to improve accessibility. Implementing these recommendations can potentially strengthen Coca-Cola's market position in Busia by aligning product offerings more closely with consumer preferences and behaviors.
CREDIT ANALYSIS AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS (CASE STUDY OF POST BANK MBALE BRANCH)
(2024-08-29) SAAWA JOSEPH
ABSTRACT This research report was undertaken investigate on credit analysis and financial performance of commercial banks. It was guided by three objectives; to find out the effect of management competence on financial performance of post bank Mbale branch, to analyze the effect of cash flow analysis on financial performance of post bank Mbale branch, to assess the effect of credit risk analysis on financial performance of post bank Mbale branch. This research used a sample size of 36 respondents, questionnaires and interview guide were used to collect data which was later analyzed using the statistical package for social sciences. Results of the first objective shows that management competence affects financial performance of post bank Mbale branch by 11%, Results of the second objective reveals that cash flow analysis affects financial performance of post bank Mbale branch by 9.2% while results of the third objective show that credit risk analysis affects financial performance of post bank Mbale branch by 3.7%. It can be concluded that management competence has the greatest effect on financial performance, followed by cash flow analysis and lastly credit risk analysis. Managers should be encouraged to attend relevant training programs, workshops, and seminars to gain a better understanding of financial management concepts and techniques. This would help them stay updated with the latest practices and trends.
Credit Financing and the Financial Performance of Selected SMEs in Kapchorwa Municipality
(Uganda Christian University, 2024-06-21) Benson Kusuro
The study set out to find out the effect of credit financing on performance of SMEs in Uganda, with Kapchorwa Municipality. The study adopted a descriptive research design and survey designs, which helped in collecting and analysing qualitative and quantitative data. A sample of 70 participants was selected from a target population of 80 subjects who were purposively and randomly selected. The study used both structured and unstructured questionnaires, and an open-ended interview guide to collect data. The results showed that trade credit is mostly preferred by the SMEs as the means of financing the business operations. The study also had some limitations like limited time for the study, constraints in convening the respondents for focus group discussions (fgd), fear of being allowed to access confidential data especially data related to financial statements, loan performance reports and many others. The study concluded that credit financing has a significant impact on the financial performance of SMEs. As a recommendation on long-term loans, this study recommends that policy support for financial institutions should emphasize the training of various enterprises so as to them comprehensively to use the available long-term loan services to better their growth opportunities. On short-term loans, the researcher recommends financial institutions to incorporate in their programs a pronounced aspect of training about how best their clients could utilize the available services especially given the fact that this is for the end of enhancing entrepreneurs in the area and finally the study recommends that given trade credit seems to appeal most of the enterprises in the region, financial institutions could consider having some promotions that specifically target other enterprises that have not yet embraced trade credit to do so in order to enhance their financial performance.
CREDIT MANAGEMENT AND FINANCIAL PERFORMANCE OF LENDING INSTITUTIONS: A CASE STUDY OF BRAC MBALE BRANCH
(2024-08-31) NAMBUYA MERCY
The efficient management of credit plays a very important role in the financial performance of Lending institutions. This research focuses on exploring the impact of credit analysis, credit risk controls, and credit collection policy on the financial performance of Brac Mbale Branch. The objectives of this study were to assess the effect of credit analysis on the financial performance of the bank, to determine the influence of credit risk controls on financial performance, and to analyze the effects of credit collection policy on financial outcomes. The researcher used a descriptive research design that aims to systematically obtain information to describe a population. It helps answer the what, when, where, and how questions regarding the research problem rather than the why. Data was collected from Brac Mbale Branch, utilizing both qualitative and quantitative research methods. The findings indicate that credit analysis has a positive correlation (r = 0.65) and a regression coefficient (β = 0.48) with financial performance; credit risk controls show a stronger correlation (r = 0.72) and regression coefficient (β = 0.56); and credit collection policy also has a significant correlation (r = 0.69) and regression coefficient (β = 0.52) with financial performance. In conclusion, credit analysis significantly impacts financial performance, and it is recommended to enhance the process by adopting advanced credit scoring models and continuous training for credit officers. Effective credit risk controls are crucial for improving financial performance, and it is recommended to strengthen credit risk management frameworks by incorporating robust risk assessment tools and regular monitoring. An efficient credit collection policy positively affects financial outcomes, and it is recommended to implement stricter credit collection policies and follow-up procedures, and consider adopting technology-driven solutions to streamline the collection process. These insights are expected to not only contribute to academic knowledge but also offer practical recommendations for improving credit management practices within the banking sector.

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