The role of cost accounting practices in pricing decisions of small and medium enterprises in Bugujju trading center, Mukono municipality
| dc.contributor.author | Celeste Ikiriza | |
| dc.date.accessioned | 2026-06-11T10:18:22Z | |
| dc.date.available | 2026-06-11T10:18:22Z | |
| dc.date.issued | 2026-04-22 | |
| dc.description | Undergraduate | |
| dc.description.abstract | The study was aimed at analyzing the impact of cost accounting practices on pricing decision-making of SMEs in Bugujju Trading Center, Mukono Municipality. The research aims were to analyze the cost accounting practices that SMEs practice in Bugujju Trading Center; to assess the influence of different cost accounting practices on pricing decisions made by SMEs in Bugujju Trading Center; and to identify the problems facing SMEs in the adoption of cost accounting practices for pricing decision-making and propose solutions for increasing their effectiveness among SMEs in Bugujju Trading Center, Mukono Municipality, Uganda.The hypothesis formulated by the researcher states that there is no significant association between cost accounting practices and pricing decisions among SMEs in Bugujju Trading Center, Mukono Municipality. Descriptive and correlational research designs were used in the study. The research was characterized by the application of a quantitative method of collecting data through questionnaires measuring different aspects of the phenomena under investigation using a five-point Likert scale. The extent to which cost accounting practices were present is characterized by the average score of 3.08 (grand mean), with a corresponding standard deviation of 0.88 for measures such as value-based pricing, cost-plus pricing, and record-keeping and cost classification. In cost-plus pricing, the highest sub-mean of 3.37 was realized compared to other pricing measures, which is indicative of its common practice; conversely, value-based pricing recorded the lowest sub-mean of 2.93. Similarly, a moderate extent of pricing decisions is characterized by an average score of 3.20 (grand mean), with a corresponding standard deviation of 0.88 for measures such as profitability of the business and market competitiveness. From the results, a Pearson r correlation coefficient value of .731** and p-value of .000 was obtained; thus, the presence of a significant positive and moderately strong relationship between cost accounting practices and pricing decisions can be established. The null hypothesis was therefore rejected due to a smaller value of p (< 0.05).xi In conclusion, cost accounting systems, especially cost plus pricing and record-keeping along with cost classification, were found to have had a relatively significant impact on the price decisions made by small and medium-sized enterprises operating within Bugujju Trading Center. Some of the obstacles that stood in the way of the successful implementation of these strategies were lack of understanding of the same, time-intensive nature of record-keeping, and the informal nature of many businesses. | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12311/3311 | |
| dc.language.iso | en | |
| dc.publisher | Uganda Christian University | |
| dc.title | The role of cost accounting practices in pricing decisions of small and medium enterprises in Bugujju trading center, Mukono municipality | |
| dc.type | Dissertation |