Accounts receivables and cash flow management by manufacturing industries in Uganda: case study of Uganda breweries limited port bell, Luzira, Kampala

Abstract

The research topic of the study was accounts receivables and cash flow management in manufacturing industries in Uganda a case study of Uganda breweries limited. The problem was poor accounts receivables in manufacturing industries in Uganda a case study of Uganda breweries limited. The purpose of the study is to bridge knowledge, generate new ideas, and validate other researchers' findings by examining the Accounts Receivables and Cash Flow Management by Manufacturing Industries in Uganda, a case study of Uganda breweries Limited po1i bell Luzira, Kampala. The objectives of the study were to examine the accounts receivables management policies that are applied by Uganda breweries limited, to detennine the different types of accounts receivables employed by Uganda breweries limited. to detennine the relationship between accounts receivables and cash flow management ofU ganda breweries limited. The research questions were; what accounts receivable management policies were applied by Uganda breweries limited? What were the types of accounts receivables that were employed by Uganda brewe1ies limited? Was there a relationship between accounts receivables and cash flow management in Uganda breweries limited? The research used both qualitative and quantitative research designs for example Case study design focused on both descriptive and analytical research designs. The findings of this study indicated the following. In conclusion, Credit policy, credit standards, credit terms are the major accounts receivables in Uganda breweries limited. Sources of cash flows are; Cash flows from operating activities, Cash flows from or towards investing activities, Cash Flows from or towards financing activities The recommendations of the study were; Uganda breweries limited should emphasize the use effective credit policies and have effective cash flow management for improved profitability of their business.