he Effect Of Cost Management On Profitability Of Small And Medium Enterprises (SMEs) In Butiiti SubCounty, Kyenjojo District, Uganda.

Rujumba Ezekiel

doi:10.68598/mjamr.167

Metropolitan International University Journals

MJAMR

he Effect Of Cost Management On Profitability Of Small And Medium Enterprises (SMEs) In Butiiti SubCounty, Kyenjojo District, Uganda.

Rujumba Ezekiel

Journal	Metropolitan Journal of Academic Multidisciplinary Research (MJAMR)
Volume / Issue	Vol. 5, No. 2
Published	28 February 2026
ISSN	3006-4384
DOI	https://doi.org/10.68598/mjamr.167

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Abstract

The study investigated the effect of cost management on profitability of Small and Medium Enterprises (SMEs) in Butiiti Sub-County, Kyenjojo District, Uganda. A descriptive cross-sectional survey design was employed with a sample of 227 SME owners and managers. Data were collected using structured questionnaires and analyzed through correlation and regression techniques. Results indicated a significant positive effect of cost management on profitability (r=0.721, p

Keywords

Cost management profitability small and medium enterprises cost control financial performance Butiiti Sub-County Uganda

Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Rujumba Ezekiel (2026). he Effect Of Cost Management On Profitability Of Small And Medium Enterprises (SMEs) In Butiiti SubCounty, Kyenjojo District, Uganda. Metropolitan Journal of Academic Multidisciplinary Research, 5(2). https://doi.org/10.68598/mjamr.167