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IJSRP, Volume 8, Issue 1, January 2018 Edition [ISSN 2250-3153]



      PROF. EVANS KEROSI

Abstract: This study sought to assess the effect of budgetary control practices in management of micro and small enterprises at Kangemi town in Kenya. The theory of budgeting, accounting theory and budgetary control theory were reviewed under the theoretical framework. Determinants of budgetary control were examined after which an empirical review of the study variables was done both globally and locally. A descriptive survey design was adopted to capture categorical description of attitudes of the study population. The population of the study consisted of 160 respondents from the 160 registered micro and small enterprises in Kangemi, Kenya. The sample size constituted 75 respondents who were derived by Kothari's formula for cases when the target population is less than 10,000. The questionnaires consisted of both closed and open questions. Secondary data sources were used to supplement the data received from questionnaires. Validity and reliability were determined. Data was analysed to establish the measures of central tendency that include the mean, mode, and median highlighting the key findings. Inferential statistics was used to establish the relationship between the variables of the study and qualitatively by content analysis. Analysis of variance (ANOVA) was used to determine the significance relationship of the variables. The study established that the management of micro and small enterprises is positively related to the budgetary control practices. In establishing the time period covered by budgets, the study found that majority (65.15%) of micro and small enterprises review budget after 1 to 5 years. On the approximate annual budget revenue, the study found that all micro and small enterprises budget holders agreed that budgets have clear goals and objectives and when budgeting, outcomes, goals and objectives are linked to programs and school activities.

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PROF. EVANS KEROSI (2018); Analysis of Budgetary Control Practices and the Management of Micro and Small Enterprises at Kangemi Town in Kenya; Int J Sci Res Publ 8(1) (ISSN: 2250-3153). http://www.ijsrp.org/research-paper-0118.php?rp=P737119

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