ABSTRACT

The purpose of this study was to examine the impact of MAPs on financial performance among SMEs in Uganda with reference to the Britania Allied Industries Nakawa Division. Specific objectives included: investigating the extent to which MAPs were employed by Nakawa Division SMEs, identifying the roles played by MAPs in Nakawa Division SMEs' management, determining the factors that affect the extent of use of MAPs among Nakawa Division SMEs and establishing the relationship between MAP and financial performance of SMEs. The research design adopted was a descriptive cross-sectional survey design using a quantitative approach. An accessible population of 10,000 respondents was identified, from which a sample size of 142 respondents was drawn. The overall response was 81 %. The key findings were: Costing, Budgeting and Performance evaluation were significantly positively related to the financial performance of SMEs. The study concluded and it was learnt that: The budgeting and Performance evaluation domains of MAPs were significantly positively related to the financial performance of SMEs. The study recommended: use of Budgeting and Performance evaluation domains of MAPs to attain the financial performance of SMEs.