The role of accounting ratio analysis in measuring financial performance of a firm a case of Mukwano Group of Companies

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Date
2019-02
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Publisher
Kampala International University, College of Economics and Managment
Abstract
The purpose of this study was to investigate the role of Accounting Ratio analysis in measuring financial performance of Mukwano Group of Companies. The study was guided by three research objectives specifically to identify the different forms of ratio used by Mukwano group of companies, determine the role of accounting ratio analysis in measuring financial performance and identi1~’ the limitations of ratio analysis in measuring performance. The study was covered using a cross sectional and a case study research designs which seemed applicable for the research based on Accounting Ratio Analysis. The study was based on a Self-Administered Questionnaire (SAQs) which were used because they are the most suitable in a survey that involves a large number of respondents. A total of 108 employees were randomly selected, although at last only 74 were retrieved. Data was analyzed using frequency tables and percentages and the study concluded that despite the achievements, gaps between this accounting ratio and performance still exist for example false accounting, comparison is not possible if different firms adopt different accounting policies, Ratio analysis becomes less effective due to price level changes and Lack of proper standards affects the appropriateness of ratio analysis. The study recommends the organization to provide a good proper working condition for accomplishment of the assigned tasks which should be backed by enhancement of employee involvement programs and provision of employee training and refresher programs.
Description
A dissertation submitted to the college of economics and management in partial fulfillment of the requirement for the award of a bachelor’s degree of business administration of Kampala International University
Keywords
Accounting ratio analysis, Financial performance, Firm, Mukwano Group of Companies
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