Record Keeping and Performance in Small Business Enterprises: A Case Study of Kikubo Kiosks in Kampala District

Abstract

The study was about the relationship between the record keeping and performance in small business enterprises in Uganda. The study was guided by the following objectives; To examine the availability of record keeping in small business enterprises in kikubo, To assess the relationship between record keeping and performance in small business enterprises in kikubo and To Identify the Challenges Faced by Small Scale Businesses in kikubo. The study adopted a case study design with both qualitative and quantitative approaches .a sample size of 60 respondents was taken and this was purposively and randomly chosen. The study established that World Vision International should advocate for participative budgeting and that Feedback is an important role of budgeting for attaining the expected quality and standards in planning control and leadership and staffing that it is important to consider their implications on budgeting and financial planning at World Vision International - Nakasero headquarters. And the study recommended that there is need to properly and adequately finance all the programs of World Vision International Nakasero Headquarters. This requires that; Donors are sought and encouraged to donate more finances in form of grants and confessional loans And put in place credit recovery measures required to recover all credits from government ministries employees and institutions that consume the services and fail to pay as expected. Generally, these results indicated that Budgeting Process was a significant factor among those that affected the Budget performance and capacity of service delivery at World Vision International Nakasero Headquarters and the study concluded that there was a significant relationship between Budgeting Process and Budget performance at World Vision International Nakasero Headquarters.