Faculty of Economics and Management Sciences (FEMS)

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Browsing Faculty of Economics and Management Sciences (FEMS) by Subject "Analysis"

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    Analysis of the Financial Reporting Techniques in Measuring Performance of Small-Scale Businesses: A Case Study of Central Division in Kabale Municipality.
    (Kabale University, 2024) Manige, Victor
    The study examined an analysis of the financial reporting techniques in measuring the performance of small-scale businesses a case study of the central division in Kabale municipality. The objectives of the study were; to examine financial reporting techniques, to examine the levels of performance of small-scale businesses, and to determine the relationship between financial reporting and business performance. A descriptive research design was used and data was collected using interviews and questionnaires as instruments. The study findings on financial reporting techniques, time series analysis was efficient as a financial reporting technique since the relationship between different items of financial statements of different years of the same business unit was established, comparisons made, and results were obtained and horizontal analysis was efficient since it was the comparison of financial information of a company with historical financial information of the same company over a number of reporting periods. The study findings on the levels of performance of small-scale businesses, return on investment of the business was efficient since this is the benefit to investment resulting from an investment of some resources and capital employed in the business was efficient to determine the level of performance of small scale businesses since the more capital one has determines the level of purchasing power and sales volume of the business. The study findings on the relationship between financial reporting and business performance, it was revealed that it was very necessary to ensure financial reporting so that the performance of the business can be achieved. The study recommended that small-scale business owners should be encouraged to use the different forms of financial reporting in their businesses such that they can discover the financial strength of their businesses and the government should put up loans with low or no interest rates such that small scale businesses can have access in their growth.