Accounts receivables and cash flow management by manufacturing industries in Uganda: case study of Uganda breweries limited port bell, Luzira, Kampala
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Date
2015-05
Authors
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Publisher
Kampala International University.College of Economics and Management
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.
Description
Research report submitted to the College of Economics and Management in partial fulfillment of the requirements for the A ward of a Bachelor's Degree in Business Administration of Kampala International University
Keywords
Accounts, Receivables, Cash flow, Management, Manufacturing