ABSTRACT The study was undertaken to investigate on the appropriateness of employing private sector management and accounting techniques through the adoption of International Public Sector Accounting Standards (IPSAS) at Beitbridge town council. The non-compliance with IPSAS provisions, non-compliance with IPSAS due to the need for complying with statutes, high volume of errors in the financial statements, consolidation complications of IPSAS municipal financial statements and IFRS based sta...
ABSTRACT This research was carried out with the aim of establishing the relationship that exists between variance analysis budget control technique and organisational performance. World Vision has experienced wide adverse budget variances due to ineffective variance analysis by the organisation resulting in the organisation repetitively over spending and under spending, los ing donor confidence and trust and hence motivation to this study. A descriptive research design was used in gathering t...
ABSTRACT The research ought to assess the market recovery strategies to boost sales by Zimpapersl.t.d. these are the strategies that were adopted by Zimpapers after feeling the market share which was decreasing at an increasing rate covering the period as from 2012-2014. The major sources used were Kotler, P (2001), Sudarsanam, S. and Lai, J. (2001, and Schoenberg,RCollierN and Bowman,C (2013). A descriptive research design was adopted on a sample of 80 respondents in the following apportionm...
ABSTRACT The research was carried out to determine the contribution of service quality on customer satisfaction, dwelling more on service tangibility – a variable for service quality. The research was based on DHL Express Harare (Airport). The objectives of the study were constructed from service tangibility with the aim of determining the contribution of packaging on customer satisfaction, the influence of personnel on customer satisfaction and the significance of equipment on customer sat...
Abstract The audit failures and fraud scandals in the corporate world have raised alarm and the growing awareness in audit firms for the delivery of quality audits. This research study was on the relationship of audit engagement workload and audit quality at KPMG Harare. KPMG is a Big Four Audit Firm that provides audit, advisory and tax services. In light with its external audit client’s fiscal year ends, they tend to get clustered and the researcher observed that the audits performed du...
Abstract This research was conducted with the aim of determining the impact of employing labour force reduction initiatives on financial performance of manufacturing companies. The research focused on Playtime Manufacturers a garment manufacturing company that has been reducing its labour force since 2012. The researcher adopted mixed methodology incorporating both qualitative and quantitative methodology. A descriptive and correlation research design was used to gather data. Primary data wa...
ABSTRACT The research aims to analyse the impact of operational cost cutting strategies on financial performance. A case study of Zimbabwe Alloys Chrome (under judicial management) was used to analyse the impact of the operational cost cutting strategies implemented, determining factors that affect the successful implementation of operational cost cutting strategies. Literature from different scholars and authors on cost cutting was reviewed in this study. The study made use of questionnaires...
ABSTRACT This research was undertaken to investigate the effectiveness of cash flow management system at Mvuma District Hospital. The main problem was that Mvuma District Hospital was operating with most of its cash lying idle in debtors such that they were not able to pay their creditors and they had more expenses compared to income so this research was on the background of trying to enhance the cash flow management system at the hospital and improve the day to day running of the hospital. T...
ABSTRACT This study sought to analyse the Infrastructure Funding Gap of Parastatals in Zimbabwe: A Case of the Zimbabwe Electricity Supply Authority. The research seeks to analyze the barriers to attracting investment, critically analyzing the effects of return on capital, poor debt management shown by the high debt to equity ratio and the tariffs as hindrance to the attainment of its goals and objectives. Literature review was used to conduct and informs the researcher of the influential res...
ABSTRACT This study was carried out to bridge the funding gap at Upper Manyame Sub Catchment Council. The research will enhance funding in statutory bodies by searching for other means of funding statutory functions in statutory bodies not relying on the traditional sources of revenue. The researcher used qualitative research approach to analyse the possible ways of bridging the funding gap on the statutory functions of statutory bodies. Qualitative research focuses on phenomena that occur in...
ABSTRACT Microfinance main objective is to reduce poverty, to achieve this amazing objective microfinance institutions have to become strong in financial performance because donor dependency is uncertain. The research aim was to analyse the performance determinants of microfinance institutions and factors affecting their performance. This study was conducted focusing microfinance institutions in Harare. The main objective is to determine performance of microfinance institutions in Zimbabwe. T...
ABSTRACT The research sought to analyze the contributions and premiums collection systems and their impact on financial performance in Social Security Funds being a case study of NSSA Chinhoyi. Some researchers were of the view that there is a relationship between collection systems and financial performance of Social Security Funds. However, other authors argued that there is no relationship, the causes of poor financial performance is influenced by other factors besides collection systems. ...
ABSTRACT The basic objective of this research was to assess the effect of foreign portfolio flows on the performance Zimbabwe Stock Exchange during the study period. In pursuing this major objective the study also determined the granger causality between foreign flows and returns, the behaviour patterns shown by foreign investors on the local bourse and assessed the impact that certain foreign investor behavior has on stock performance measured by stock return. The research methodology in thi...
ABSTRACT The study is about an analysis onthe impact of using Ms Excel as accounting software in SMEs. The study examined the appropriateness of using Excel in financial reporting and decision making. The research made use of a case study design in which Khangela General Supplies (Pvt) Ltd was the case and henceforth interviews and questionnaires were used to gather data. The results showed that the use of Excel causes errors to vanish unnoticed and a delay in decision making. However, it was...
ABSTRACT The study analysed the trends in the adoption and implementation of environmental accounting and reporting at CAFA Ltd in Zimbabwe. Emphasis was placed on environmental accounting practises which include elaboration of environmental budgets and calculation of environmental costs. Reporting on environmental costs, liabilities revenues and contingencies was also analysed. Major factors influencing the adoption and implementation of environmental accounting and reporting pertaining to t...