dspaceThe Cape Peninsula University of Technology (CPUT) Electronic Theses and Dissertations (ETD) repository holds full-text theses and dissertations submitted for higher degrees at the University (including submissions from former Cape Technikon and Peninsula Technikon).

Show simple item record

dc.contributor.authorBruwer, Juan-Pierre
dc.descriptionDissertation submitted in fulfilment of the requirements for the MTech: Internal Auditing In the Faculty of Business at the CAPE PENINSULA UNIVERSITY OF TECHNOLOGY, 2010en_US
dc.description.abstractThe concept of Small Medium and Micro Enterprises (SMMEs) was created and implemented by the South African Government in an attempt to improve the economy of South Africa, reducing the unemployment rate and eliminating poverty. As a basic objective, SMMEs strive toward sustainability, however in recent years sustainability is at an all time low as substantial a number of these businesses fail to become viable entities. Popular literature show that Fast Moving Consumer Goods (FMCG) retail SMMEs make ineffective use of their accounting resources, resulting in them making critical business decisions without understanding and interpreting their financial performance or financial positions. These decisions have a ‘toxic’ affect on their business sustainability and as a result, it is perceived that these SMMEs make inefficient use of financial performance measures. The key objective of this research is to establish what financial performance measures sourced from accounting resources are regarded as being critical for the sustainability of FMCG retail SMMEs during the current dispensation of an economic depression in South Africa. To achieve the above dispensation, applied research will be used using ‘action research’ as the primary research paradigm supported by questionnaires for the purpose of data analysis, results of which were analysed using descriptive and inferential statistics. Recommendations culminate from the research to mitigate the research problem.en_US
dc.publisherCape Peninsula University of Technologyen
dc.subjectRetail trade -- South Africaen_US
dc.subjectConsumer goods -- South Africa.en_US
dc.subjectSmal business management -- South Africaen_US
dc.subjectMarketing -- South Africaen_US
dc.subjectFast moving consumer goodsen_US
dc.subjectSmall Medium and Micro Enterprisesen_US
dc.subjectDissertations, Academicen_US
dc.subjectTheses, dissertations, etc.en_US
dc.titleSustainability of South African FMCG SMME retail businesses in the Cape Peninsulaen_US

Files in this item


This item appears in the following Collection(s)

Show simple item record

Except where otherwise noted, this item's license is described as http://creativecommons.org/licenses/by-nc-sa/3.0/za/