TABLE OF CONTENTS
DECLARATION
APPROVAL
DEDICATION
ACKNOWLEDGEMENT iv
TABLE OF CONTENTS
LIST OF TABLES ix
LIST OF FIGURES
LIST OF ACRONYMS
ABSTRACT
CHAPTER ONE i
INTRODUCTION 1
1.0 Introduction 1
1.1 Background to the study 1
1.1.1 Historical Perspective 1
1.1.2 Theoretical Perspective 3
.1.3 Conceptual Perspective 4
1.1.4 Contextual Perspective 4
1.2 Statement of the problem 5
1.3 Purpose of the study 5
1.4 Specific Objectives of the study 6
1.5 Research Questions
1.6 Research Hypotheses 6
1.7 Scope of the Study 6
1.7.1 Geographical Scope 6
V
1.7.2 Content Scope 7
1.7.3 Time Scope 7
1.8 Significance of the study 7
1.9 Operational definition of Key terms 8
CHAPTER TWO 9
LITERATURE REVIEW 9
2.0 Introduction 9
2.1 Theoretical Review 9
2.2 Conceptual Review 12
2.3 Review of related Literature 14
2.3.1 Effect of Budget on profitability of organizations 14
2.3.2 Effect of cost allocation on profitability of organizations 18
2.3.3 Effect of cost monitoring and control on profitability of organizations 21
2.4 Related Studies 24
2.5 Research Gaps 25
CHAPTER THREE 27
RESEARCH METHODOLOGY 27
3.0 Introduction 27
3.1 Research Design 27
3.2 Area of Study 27
3.3 Study Population 28
3.4 Sample Size 28
3.5 Sampling techniques 29
3.6 Research instruments 29
3.6.1 Questionnaires 29
vi
3.6.2 Documentary Study .30
3.7 Data Analysis 30
3.8 Ethical Considerations 30
CHAPTER FOUR 31
DATA PRESENTATION, ANALYSIS AND INTERPRETATION 31
4.0 Introduction 31
4.1 Response Rate 31
4.2 Demographic characteristics of the Respondents 31
4.2.1 Gender of respondents 32
4.2.2 Age of respondents 32
4.2.3 Marital Status of mothers 33
4.2.4 Education Level 33
4.2.4 Years spent working in the organisation 34
4.3 Cost controls 34
4.4 Profitability 37
4.5 Objective one; effect of budget control on profitability of manufacturing firm of G.B.K
Group of Companies Limited -~
4.6 Objective two; the effect of cost allocation on profitability of manufacturing firm of G.B.K
Group of Companies Limited 40
4.7 Objective three; effect of cost monitoring on profitability of manufacturing firm of G.B.K
Group of Companies Limited 42
CHAPTER FIVE 44
DISCUSSIONS, CONLUSIONS AND RECOMMENDATIONS 44
5.0 Introduction 44
5.1 Discussions 44
5.1.1 Objective one; the effect of budget control on profitability 44
VII
5.1.2 Objective two; the effect of cost allocation on profitability 45
5.1.3 Objective three; the effect of cost monitoring on profitability 46
5.2 Conclusions 46
5.2.1 Objective one; the effect of budget control on profitability 46
5.2.2 Objective two; the effect of cost allocation on profitability 46
5.2.3 Objective three; the effect of cost monitoring on profitability 46
5.3 Recommendation 47
5.3.1 Effect of budget control on profitability of manufacturing firm 47
5.3.2 Effect of cost allocation on profitability of manufacturing firm 47
5.3.3 Effect of cost monitoring on profitability of manufacturing firm 47
5.4. Limitations of the Study 47
5.5 Areas for further research 48
REFERENCES 49
APPENDICES 54
Appendix I: Research Questionnaire 54
Appendix II: Time Frame 2019 58
Appendix III: Study Budget 59
ABSTRACT
This study sought Cost Control Techniques and Profita hiith in a manufacturing firm in Wecten~ Uganda: a case study of gourmet burger kitchen G.B.K Group of Companies Limited in Ivibarara Municipality. This study intends to establish the effect of cost controls on profitability of manufacturing firms in G. B. K Group of Companies Limited in Mbarara Municipality, with the following specific objectives. (j) To determine the effect of budget control on profitability of manufacturing firms in G.B.K Group of Companies Limited. (i1) To examine the effect of cost allocation on profitability of manufacturing firms in G.B.K Group of Companies Limited. (‘iii) To establish the effect of cost monitoring and control on profitability of manufacturing firms in G. B. K Group of Companies Limited. The researcher used both a cross-sectional research design and survey design which included both qualitative and quantitative method of data collection, the quantitative method was used to collect numerical data in form of numbers representing particular facts or measurements which helped the researcher to obtain information from respondents in depth. From the Findings Data analysis that was done using SPSS ‘s descriptive statistics it was found out that Male were the majority respondents as represented by 69 (~or 69%) as regards to gender. furthermore, the findings indicated that budget control significantly affects the profitability of manufacturing firm of G. B.K Group of Companies Limitec4 this effect therefore implies that budget control contribute to the profitability of manufacturing firm of G.B.K Group of Companies Limited. The study further went on and made conclusions that according to the findings budget control has a positive significant effect on profitability of manufacturing firm of G. B. K Group of Companies Limited. Therefore budgetary control has a considerably high influence on the profitability of the manufacturing organizations, hence there is need for improving the budgetary controls to enhance profitability. Lastly the study recommended that the budget control was found operating though with limited capacity, there is need to enhance the budgetary controls through improving the mechanism jbr budgeting as the mechanism /but enhancing profitability. The process of budget control in manufacturing companies should be very comprehensive covering all departments and sectioins as this will enable management to effectively implement budgetary controls.
RONALD, B (2022). Cost Control Techniques and Profitability in A Manufacturing Firms in Western Uganda: A Case Study of Gourmet Burger Kitchen G.B.K Group of Companies Limited in Mbarara Municipality. Afribary. Retrieved from https://afribary.com/works/cost-control-techniques-and-profitability-in-a-manufacturing-firms-in-western-uganda-a-case-study-of-gourmet-burger-kitchen-g-b-k-group-of-companies-limited-in-mbarara-municipality
RONALD, BAMWE5IGyE "Cost Control Techniques and Profitability in A Manufacturing Firms in Western Uganda: A Case Study of Gourmet Burger Kitchen G.B.K Group of Companies Limited in Mbarara Municipality" Afribary. Afribary, 16 Jul. 2022, https://afribary.com/works/cost-control-techniques-and-profitability-in-a-manufacturing-firms-in-western-uganda-a-case-study-of-gourmet-burger-kitchen-g-b-k-group-of-companies-limited-in-mbarara-municipality. Accessed 27 Nov. 2024.
RONALD, BAMWE5IGyE . "Cost Control Techniques and Profitability in A Manufacturing Firms in Western Uganda: A Case Study of Gourmet Burger Kitchen G.B.K Group of Companies Limited in Mbarara Municipality". Afribary, Afribary, 16 Jul. 2022. Web. 27 Nov. 2024. < https://afribary.com/works/cost-control-techniques-and-profitability-in-a-manufacturing-firms-in-western-uganda-a-case-study-of-gourmet-burger-kitchen-g-b-k-group-of-companies-limited-in-mbarara-municipality >.
RONALD, BAMWE5IGyE . "Cost Control Techniques and Profitability in A Manufacturing Firms in Western Uganda: A Case Study of Gourmet Burger Kitchen G.B.K Group of Companies Limited in Mbarara Municipality" Afribary (2022). Accessed November 27, 2024. https://afribary.com/works/cost-control-techniques-and-profitability-in-a-manufacturing-firms-in-western-uganda-a-case-study-of-gourmet-burger-kitchen-g-b-k-group-of-companies-limited-in-mbarara-municipality