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

ABSTRACT This study sought Cost Control Techniques and Profitability in a manufacturing firm in 1¾.~siern Uganda: a case study ofgourmet burger kitchen G.B.K Group ofCompanies Limited in Mbarara ~vIunicipality. This study intends to establish the effect of cost controls on profitability of ~nanufacturing firms in G.B.K Group of Companies Limited in Mbarara Municipality, with the following specific objectives. (z) To determine the effect of budget control on profitability of ~nanufacturing firms in G.B.K Group of Companies Limited. (ii) To examine the effect of cost allocation on profitability ofmanufacturing firms in G.B.K Group ofCompanies 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 Limited, 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 mani~facturing 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 for budgeting as the mechanism for enhancing profitability. The process of budget control in manufacturing companies should be very comprehensive covering all departments and sections as this will enable management to effectively implement budgetary controls.