Journal
Metropolitan Journal of Academic Multidisciplinary Research
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 |
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
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
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