Journal
Metropolitan Journal of Business and Economics
MJBE
Relationship Between Stock Control And Management Of Costs At Mukwano Group Of Companies.
Nakalyango Hildah1, Babirye Shamirah2
| Journal | Metropolitan Journal of Business and Economics (MJBE) |
| Volume / Issue | Vol. 5, No. 2 |
| Published | 28 February 2026 |
| ISSN | 1813-4238 |
Abstract
The study investigated the relationship between stock control and management of costs at Mukwano Group of Companies, Uganda's leading manufacturing conglomerate. The research examined how inventory management practices, stock recording systems, stock valuation methods, and reorder level management influenced cost management outcomes including inventory holding costs, stockout costs, ordering costs, and overall operational efficiency. A descriptive cross-sectional survey design was employed, involving 168 employees from procurement, stores, and finance, production, and management departments across Mukwano's multiple manufacturing facilities. Data were collected through structured questionnaires and analyzed using Pearson correlation and multiple regression analysis. Results revealed a significant positive relationship between stock control and cost management (r=0.794, p
Keywords
Stock Control
Cost Management
Inventory Management
Mukwano Group
Manufacturing Efficiency
Working Capital Management
Cite This Article
Nakalyango Hildah1 & Babirye Shamirah2 (2026). Relationship Between Stock Control And Management Of Costs At Mukwano Group Of Companies. Metropolitan Journal of Business and Economics, 5(2). https://journals.miu.ac.ug/pages/article.php?article_id=154