Budgetary Controls and the Financial Performance of Small Businesses in Bugujju, Mukono, Uganda
| dc.contributor.author | Jokwan Nyawech | |
| dc.date.accessioned | 2026-06-26T16:49:05Z | |
| dc.date.available | 2026-06-26T16:49:05Z | |
| dc.date.issued | 2026-05-05 | |
| dc.description | Undergraduate | |
| dc.description.abstract | This study assessed the correlation between budget control and the financial performance of small firms based in Bugujju, Mukono, Uganda. The study was specifically concerned with; finding out the correlation between budget planning and financial performance of small firms in Bugujju, identifying the correlation between budget implementation and financial performance of small firms in Bugujju, and assessing the correlation between budget reviewing and financial performance of small firms in Bugujju. The study was conducted utilizing a quantitative research approach and a cross-sectional survey research design. Questionnaires were employed to gather the data, and a straightforward random sample technique was applied. This study employed a sample size of 44 registered small enterprises in Bugujju, Mukono Municipality, each represented by a manager or owner. The study findings established that budgetary controls specifically budget planning, implementation, and review are widely practiced among small businesses in Bugujju and significantly enhance financial performance through improved financial discipline, resource allocation, accountability, and decision-making; this is supported by strong positive and statistically significant relationships between budget planning (r = 0.663, p < 0.05), budget implementation (r = 0.587, p < 0.05), and budget review (r = 0.645, p < 0.05) with financial performance. Lastly, the survey encouraged that small businesses in Bugujju institutionalize formal finances planning, reinforce finances implementation, conduct everyday price range reviews, combine beyond overall performance into future budgets, and undertake effective tracking and reporting mechanisms to decorate economic discipline, responsibility, resource utilization, and average monetary overall performance. | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12311/3430 | |
| dc.language.iso | en | |
| dc.publisher | Uganda Christian University | |
| dc.title | Budgetary Controls and the Financial Performance of Small Businesses in Bugujju, Mukono, Uganda | |
| dc.type | Dissertation |