Life cycle costing adoption and application and the effectiveness of procurement in public entities
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Date
2026-05-15
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Uganda Christian University
Abstract
This study examined the influence of Life Cycle Costing (LCC) adoption and application on procurement effectiveness in public sector entities in Uganda, with specific reference to Mukono District Headquarters. The study was guided by three objectives: to assess the level of LCC adoption, to examine its influence on procurement effectiveness, and to identify challenges affecting its implementation. A descriptive cross-sectional research design was employed, using a quantitative approach. Data were collected from 23 procurement and finance professionals through structured questionnaires and analyzed using descriptive statistics, correlation, and regression analysis with the aid of SPSS.
The findings revealed that Life Cycle Costing is partially adopted within public procurement processes, with greater emphasis placed on acquisition and operational costs, while maintenance and disposal costs receive comparatively less attention. A correlation analysis found a positive association between all LCC aspects and procurement effectiveness. Regression analysis revealed that acquisition cost was the strongest factor associated with the procurement process (β = 0.431), followed by disposal cost (β = 0.112). Operation cost had a moderate effect while maintenance cost was negatively associated (β = -0.055), showing deficiencies in maintenance management. Further findings reveal that implementation of LCC is crucial for enhancing cost efficiency, quality, and value for money, but its effects on procurement timeliness are minimal. Major barriers to adopting LCC include lack of adequate technical expertise, absence of accurate data, poor training, low-value procurement policy, and change resistance. The study concludes that while LCC has the potential to enhance procurement effectiveness, its application in public entities remains fragmented and inconsistent. It recommends strengthening institutional capacity, integrating LCC into procurement frameworks, enhancing data systems, and enforcing policy guidelines to support comprehensive lifecycle-based decision-making
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Undergraduate