The impact of budgeting on the financial performance of mfis in Uganda: a case of pride microfinance in mukono district

TABLE OF CONTENTS

DECLARATION

APPROVAL

I)FDICATION

ACKNOWLEDGEMENT

TABLE OF CONTENTS v

LIST OF TABLES ix.

LIST OF FIGURES x

LIST OF ABBREVIATIONS xi

ABSTRACT xii

CFIARPTER ONE

INTRODUCTION 1

1 .0 lni.roduction 1

1.1 Background of the study (historical perspective) 1

1.2 Statement of the problem 2

1.3 General objective of the study 3

1 .4 Specific objectives of the study 3

1.5 Research Questions 3

1.6 Scope oiswd~ 3

1.6.1 Geographical scope 4

1.6.2 Content Scope 4

1.6.3 Time Scope 4

V

1 .7 Significance of the study .4

1.8 Operational Definitions of Terms 4

1 .9 Conceptual framework .. 6

CHAPTER TWO 8

REVIEW OF RELATED LITERATURE 8

2.0 Introduction 8

2. I Understanding budget and budgeting S

2.1.1 Ethical Issues in Budgeting 10

2.1 .2 Budget Relative to Time 11

2.2 Functions of a Budget 11

2.3 Roles of Budgeting 12

2.4 Budgeting as a measure of financial performance 15

2.5 The relationship between budget and financial performance 17

CHARPTER THREE 19

METHODOLOGY 19

3.0 Introduction 19

3.1 Research design 19

3.2 Area of the study 19

3.3 Population of the study 19

3.4 Sample size 20

3.5 Data collection sources 21

vi

3.6 Research instruments .21

3.7 Data collection methods 21

3.8 Data analysis and Presentation 22

3.8.1 Data analysis 22

3.9 Presentation of data 22

3.10 Validity and Reliability of instruments 23

3.10.1 Validity of instruments 23

3.10.2 Reliability of Instruments 23

3.1 1 Limitations of the study 23

CHARPTER FOUR 25

DATA PRESENTATION, ANALYSIS A51) DISCUSSION OF THE FIN1)INGS 25

4.0 Introduction 25

4.1 Bio data for respondents 25

4.1.1 Gender of respondents 25

4.2 Age of the respondents 26

4.2.1 Department of operation 30

4.3 Findings on the meaning of the term budgeting 34

CHAPTER FIVE 44

SUMMARY, CONCLUSION AND RECOMMENDATIONS TO THE FINDINGS 44

5.0 Introduction 44

5.1 Summary of the major findings 44