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purchase of assets after they have clear proof that the firms’ income will meet principal and interest payments. Most tiny enterprise homeowners don’t maintain accounting records however they understand the positive role of accounting records within the business performance. The records square measure tools to livegain, growth and liquidity. many analysis studies are done on the factors tributary to either the success or failure of tiny scale enterprises. However, the most factors that most students (Kibuka,1996; Miles,1995; Maalu,1990) have known square measure, finance, management, experience, promoting and accounting records. Although accounting records are cited united of the attainable factors tributary to success of business, there’s no analysis done to ascertain however accounting influences performance. very little data if any is offered on the link between accounting records and business performance. In his analysis on the factors influencing record keeping in tiny enterprises, Maalu (1990) prompt that more analysis ought to be done on the link between accounting records and therefore the performance of the entrepreneurs. This suggestion is that the genesis of the present study. The main objective of this study was to ascertain the connection that existed between the record keeping and therefore the performance of little businesses. the information for the study was collected in capital of Kenyacouncil markets, from each male and feminine entrepreneurs. All the variables thought-about necessary and hypotheses testing were addressed here. The analysis and presentation of the results has been done by easy tables, cross-tabulation, frequencies, percentages, mean and correlation analysis. The study targeted eighty business homeowners, each male and feminine, on one-half basis. the information analysis, therefore, was supportedeighty respondents, forty men and forty ladies. This was in dire straits comparison functions. What emerged from the analysis is that there’s a positive relationship between maintenance of accounting records and therefore the performance of little enterprises. Also, hard work, adequate capital and management considerably influence business performance. The results of the information analysis, therefore, fashioned the premise for the conclusions and proposals within the subsequent chapter. The trade and craft business in Nairobi was dominated by feminine entrepreneurs. eighty fifth of the business was in hand and pass by females, and that they create ladies’ garments. They conjointly performed slightly higher than their male counterparts. Their mean assets were price Ksh.112 five hundred whereas that for the male entrepreneurs were Kshs. 100, 000. though ninety seven of the respondents aforementioned that records were helpful in business, solely seventy four maintained records. The importance of records failed to appear to be clear to them. Also, the foremost standard record unbroken by the entrepreneurs was the notebook, that ninetieth of them assumed to be the money book. They used the data during this book to arrange (income and expenditure account) profit and loss account. However, few unbroken the money books, invoices, receipts along side the registers. the bulk unbroken the receipt books. This shows that they were a lot of fascinated by the immediate money and not the longer term of their business. From the study, these factors emerged as having influence in business performance; exertions (75%), adequate capital (61%), management (56%) et al (which enclosed

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