Journal
Metropolitan Journal of Academic Multidisciplinary Research
Metropolitan Journal of Academic Multidisciplinary Research
Volume 3, Issue 5 (May)
55 articles
51
Taxation And Its Impact On The Organizational Performance. A Case Study Of Kakira Sugar Factory
Taxation awareness
tax administration criteria
tax rates and financial performance
The study aimed at taxation and its effect on the organizational performance of Kakira Sugar factory and it was guided by the following objectives; To determine the effect of taxation awareness and knowledge on the financial performance of an organization, to determine the impact of tax administration criteria on the financial performance of an organization and to examine the influence of tax rates on the financial performance of an organization. The sample size of the population under study was 40 respondents which determined using the Slovene’s formula. The respondents were selected using purposive sampling techniques. Purposive sampling is a sampling technique in which the researcher relies on his or her judgment when choosing members of the population to participate in the study. Purposive sampling is a non-probability sampling method and it occurs when elements selected for the sample was chosen by the judgment of the researcher. From the findings, the tax payer was aware of where to pay the tax and when had, 25% of the respondents who strongly agreed, 28% agreed, 8% were not sure, 22% disagreed and 17% strongly disagreed. The business entity was aware of the significance of paying taxes had 22% of the respondents who strongly agreed, 42% agreed, 6% were not sure, 19% disagreed while 11% strongly disagreed. From the findings it is recommended that tax administration should reduce criminal aspects of tax evasion with well know tax measures. Further, tax administration should use current tax reform to reduce tax complexity with Tax authorities should focus and help taxpayer during filing taxes returns information.
52
The Effect Of Bookkeeping Practices On Financial Reporting In Organisations. A Case Study Of Kawempe Division, Kampala City
Bookkeeping
Practices
Financial Reporting and Organisations
The study looked at the effect of bookkeeping practices on financial reporting in organizations, a case study of Kawempe division, Kampala city. It was carried out basing on the following objectives; To examine the types the financial records keeping used in Kawempe Division, to examine the usefulness or ways through which adequate the financial records keeping affects the survival of organizations in Kawempe Division and to examine the attitude & awareness of organizations in Kawempe Division towards financial records keeping. The findings revealed that, the majority of the respondents were male as compared to the female. The number of males who participated in the study was represented by 51(85%) as compared to 09(15%) of the respondents who were female, majority of the study respondents constituting 37(61%) were married and these were followed by respondents who were single as was reported by 22(37%) of the respondents, then 01(02%) who was widowed, majority of the respondents 59(98%) said that Bookkeeping Practices has contributions of Bookkeeping Practices on the financial performance of as compared to 01(02%) of the respondents who said that Bookkeeping Practices does no contribution on the financial performance of in Uganda, it concluded that Bookkeeping Practices contributes greatly on the financial performance.
53
Total quality Management And Its Impact On Performance Of Manufacturing Companies, A Case Study Of Bidco Uganda Limited.
Total quality
Management
Performance and Manufacturing Companies
The study aimed at total quality management and its impact on performance of manufacturing companies with a case study of BIDCO Uganda Limited and it was guided by the following objectives; To find out the relationship between TQM practices& organizational performance, to examine the different TQM practices employed by Bidco Uganda Limited and to find out the limitations to the implementation of TQM at Bidco Uganda Limited. The sample size is 20 respondents of which 10 are general staff, 7 are from the Quality department and 3 are managers of Bidco Uganda Limited. This research used self-administered questionnaires for the respondents. These were distributed among the staff in their respective departments. The justification for using, the instrument is that questionnaires are easy to quantify and analyze. The findings indicated that 33.3% and 33.3% of the respondents strongly agreed and agreed respectively, 23.4% strongly disagreed, and 10% of the respondents were not sure that continuous physical checking of items in BIDCO stores and preventing absolute supply contributed to high level of Total Quality management. The majority 66.6% of the respondents agreed that continuous physical checking of items in BIDCO stores and preventing absolute supply contributed to high level of Total Quality management which had led to high performance in production. BIDCO Company should also improve on the communication skills between the different Departments for example Total Quality and supply Department and production.
54
Total Quality Management And Organizational Performance. A Case Study Of Mukwano Industries
management commitment
Organizational Performance
customer focus and employee
This study was about total quality management and organizational performance, a case study of Mukwano group of companies. The general objective of this study was to determine the effect of Total Quality Management practices on manufacturing industries with reference to Mukwano group of companies along with the following specific objectives: to determine the effect of top management commitment (TMC) on organizational performance, to examine the effect of customer focus (CF) on organizational performance, to assess the effect of employee involvement (El) on organizational performance. To achieve this, the study adopted an explanatory research design consisting of both quantitative and qualitative research designs. A sample of 193 respondents which comprised of 18 heads of department and 175 employees was used and Questionnaires were used in the process of data collection after which data was analyzed and interpreted. The study has revealed that top management participates actively in total quality management with 30.05% strongly agreeing with the statement and 26.94% agreeing with the statement. The study also revealed that Customer focus is highly embraced in the organisation with 34.2% of the respondents strongly agreeing that satisfying customers and meeting their expectations is the most important thing they do and 21.76% agreed with the statement. The study revealed that a positive relationship exists between top management commitment and organizational performance. This means that the null is rejected and conclude that there is a significant relationship between top management commitment and organizational performance. Also, the study revealed that a positive relationship exists customer focus and organizational performance. This means that the null is rejected and conclude that there is a significant relationship between customer focus and organizational performance and also, the study revealed that a positive relationship exists between employee involvement and organizational performance. This means that the null is rejected and conclude that there is a significant relationship between employee involvement and organizational performance in Mukwano group of companies. The study recommends that the company should increase on the variety of commodities produced. The company should also embrace other total quality management practices such as performance appraisals to the employees and this can help to improve on the work performance of the employees and this can benefit the organisation. The study also recommends that much emphasis on employee training should be done so as to improve on the quality of the products.
55
Working Capital Management And Organizational Performance, A Case Study Of UNICEF Kampala Head Office
Working Capital Management
Organizational
Performance
productivity and UNICEF
The purpose of study was to establish the effect of working capital management on financial performance of UNICEF. The study was based on the following objectives. To assess the influence of proper stock counting on productivity of UNICEF, to examine the effect of period debtors take to clear their debts or obligation in UNICEF and to identify the impact of Account Payable settlement period on UNICEF. The results on sex of the respondents revealed that 60% of the respondents were of male sex, and 40% were female. Findings on age group of the respondents show that the majority of the respondents of 40% were under the age group of 30-35 the findings revealed that they were regarded to be more productive with enough experience. Results on marital status showed that, 68% of the respondents were married whereas 32% of the respondents were single. The results on education background reflected that 20% of the respondents were Degree holders, 50% were Diploma holders and 30% of the respondents had other qualifications. The results from the table 4.5 show that, 11% of the respondent strongly disagreed with the statements provided on the proper stock accounting, 20.5% disagreed with the statements, 30% were not sure of the matter and these were the majority of the respondents, the average percentage of those who agreed was 9% and these were the minority. Lastly, 29.5% of the respondents strongly agreed with the statements and these followed the majority. The majority of the respondents were not sure with the statements provided the variable debtors’ payment period. Their average percentage was 30%, these were followed by those who strongly disagree with the matter and their average percentage was 29.5%. According to the table 4.7 above, the majority disagreed with the statements on the variable accounts payable period and they had an average percentage of 30% of the respondents. The study recommends UINCEF to put more emphasis on debtors’ payment period as a working capital management practice that can lead to great influence on productivity.