(PDF, 101 mb) - USAID

December 8, 1982
To: H. Muzaale
From: D. S. Bonde
Subject: Uganda Cooperative Transport Union Cost Controls
In order to control U.C.T.U. operating costs, comparing
actual operating costs to your budget, and to have
effective controls you must have a measure of performance.
This is bst obtained by knowing your cost per km.
Basing your cost on shillings per km is an easy way to
pinpoint expenses that are higher than normal.
The attached form for a proposed monthly report would
accomplish the above purpose. It covers all operating
expense items and compares current operating expenses
against the budget on a monthly basis, the year-to-date
and last year's operation. The information contained in
this proposed report would also facilitate making up
the next yearly budget.
The important advantage of using this report is that
variations in expenses could be detected quickly, and
would enable you to analyze problem areas on a specific
basis.
The "Current Monthly Operation" figures will vary due to
the fact that operating expenses are generally incurred
before you receive the revenue. These figures would also
be effected by delays in accounting procedures. The
"Year to Date" figures would be more of an average, and
give you abetter cost analysis of the operation. In
my opinion, this proposed report would give management
a much better financial control of operations.
DSB/cb.
Attach./l
136