Impact of operational budgeting on procurement performance: a case of manufacturing firms in the Jinja Industrial Hub.
Bwire, Kata Paul
MetadataShow full item record
This dissertation is about the impact of operational budgeting on procurement performance of manufacturing firms in the Jinja Industrial Hub (JIH). The research study is an original work undertaken to contribute towards the streamlining of budgeting activities and procurement practices in manufacturing firms. The areas of concern for the study concentrate on the impact of budgeting approaches, budget reviews, budgeting ethics and expense forecasts on procurement performance. The researcher used the stratified random sampling technique to select the manufacturing firms that were involved in the study. The findings of the study indicated that the independent variables; budgeting approaches, budget reviews, budgeting ethics and expense forecasts had a statistically significant relationship with the dependent variable, procurement performance. The results from the multiple regression analysis revealed that of the four independent variables, only budgeting approaches and budgeting ethics had a statistically significant impact on procurement performance. The findings further indicated that operational budgeting had a statistically significant impact on procurement performance of manufacturing firms in the JIH. The study offers contribution in the areas of streamlining budgeting and procurement practices and formulation of procurement evaluation measures. The research study recommends that budgeting approaches adopted should be practical, promote cost reduction and support efficiency in resource allocation. Adherence to budgeting ethical practices, and embedding procurement performance as a critical requirement in the development of their firms.
Showing items related by title, author, creator and subject.
Miiro, Brian Nsubuga (Makerere University, 2013-11)The major focus of the study was evaluating the budgetary practices at Makerere University. The objectives of the study were to assess: (i) the at Makerere University, (ii) challenges encountered during budgetary process ...
Ankunda, Richard (Makerere University, 2019-12-03)The purpose of the study was to analysis the budget support in Uganda aids commission basing on the following objectives; to examine the effectiveness of budget support in Uganda Aids Commission, to find out the challenges ...
Nanteza, Sharifah (Makerere University, 2019-12-01)Budget management consists of analysing, organizing and oversight of costs and expenditures for an organization. Managing a budget requires adhering to strict internal protocols on expenditures. A well-managed budget allows ...