Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Assessing The Effect Of Financial Reporting On Service Delivery In Kakumiro Municipal Council.
Kebirungi Sylivia, Kabanda Richard
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 4, No. 12 |
| Published | 31 December 2025 |
| ISSN | 3006-4384 |
Abstract
The study investigated the effect of reduced market risk on the performance of Mutima Quality Feeds, an animal feed manufacturing and distribution enterprise located in Natete, Kampala. The research employed a mixed-methods approach, combining quantitative analysis of financial and operational data spanning three years (2020-2023) with qualitative insights from management and staff interviews. Data were collected from company records, customer surveys (n=156), and key informant interviews (n=12). The findings revealed that market risk reduction strategies significantly improved organizational performance across multiple dimensions. Price volatility management through forward contracts reduced raw material cost fluctuations by 34% and improved gross profit margins from 18.2% to 26.7%. Demand uncertainty mitigation through customer relationship management increased sales predictability, reducing monthly demand variance by 41%. Competitive risk management through product differentiation and quality assurance enhanced market share from 8.3% to 14.6% within the Kampala metropolitan area. Financial risk mitigation through diversified payment systems reduced bad debt from 12.4% to 4.1% of credit sales. Overall, organizational performance improved significantly, with revenue growth of 67%, return on assets increasing from 9.3% to 16.8%, and customer retention rates rising Reduced market risk served as a critical driver of improved performance for Mutima Quality Feeds. By systematically addressing price volatility, demand uncertainty, competitive pressures, and financial risks, the organization achieved substantial gains in profitability, operational efficiency, market position, and customer satisfaction. The implementation of comprehensive market risk management strategies enabled the enterprise to stabilize operations, capitalize on growth opportunities, and build resilience against market disruptions. Small and medium enterprises in the animal feed industry should prioritize market risk assessment and implement targeted risk reduction strategies. Key interventions should include establishing supplier partnerships for price stability, implementing customer
Keywords
market risk
organizational performance
animal feed industry
price volatility
demand
Cite This Article
Kebirungi Sylivia & Kabanda Richard (2025). Assessing The Effect Of Financial Reporting On Service Delivery In Kakumiro Municipal Council. Metropolitan Journal of Academic Multidisciplinary Research, 4(12). https://journals.miu.ac.ug/pages/article.php?article_id=532
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