RSS 1.0 | The 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). |
Cost and Management Accounting - Masters Degrees
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Management accounting practices and the performance of manufacturing small and medium enterprises in Cape Town
(Cape Peninsula University of Technology, 2019)Small and Medium Enterprises (SMEs) in South Africa play a pivotal role in the economy. However, sustainability and operational problems are hindering these business entities, and researchers continue to report extremely ... -
The cost of credit default in the vehicle finance industry in South Africa
(Cape Peninsula University of Technology, 2019)The risk that borrowers may not fulfil borrowing obligation presents credit owners (lenders) with a default risk management opportunity to maximize risk-adjusted rate of return and maintain minimum exposure to default ... -
The use of cash budgets by small, medium and micro enterprises operating in the fast-moving consumer goods sector of the Cape Metropole
(Cape Peninsula University of Technology, 2019)Small Medium and Micro Enterprises (SMMEs) in South Africa are perceived to be failing partly due to their reluctance to prepare and use cash budgets for managing their cash. The main objective of this research was to ... -
The use of management accounting tools to improve the business performance of small and medium manufacturing enterprises in Cape Town
(Cape Peninsula University of Technology, 2019)This study investigates the extent to which manufacturing small and medium enterprises use management accounting tools (MATs) to improve their business performance. The study was based on two MATs, namely budgeting tools ... -
Determinants of savings and investment among low-income households in South Africa
(Cape Peninsula University of Technology, 2019)This study examined the determinants of savings and investment among low-income households in South Africa. Savings and investment play a significant role in improving living standard of people and also act as important ... -
The effects of performance measurement on small and medium enterprises’ performance in the hospitality industry in Cape Town
(Cape Peninsula University of Technology, 2019)Small and medium enterprises (SMEs) in the hospitality industry in Cape Town are failing to make use of adequate performance measurement systems (PMSs) that aim to collect, analyse and report information regarding the ... -
Adoption of conventional management accounting practices by small and medium enterprises operating in the hotel sector of the Cape Metropole
(Cape Peninsula University of Technology, 2019)Small and Medium Enterprises (SMEs) operating in hotel sector are perceived to be underperforming partly due to their failure to adopt Conventional Management Accounting Practices (CMAPs). This study sought to determine ... -
Utilisation of budgets by small and medium enterprises in the manufacturing industry in the Cape Metropole
(Cape Peninsula University of Technology, 2017)Background: Research has shown that a high percentage of SMMEs in South Africa are not sustainable, most of them failing in their infancy stage. In order to make sound decisions and achieve desirable results, owners/managers ... -
The use of non-financial performance measures by small and medium enterprises operating in the hotel industry, in the Cape Metropole
(Cape Peninsula University of Technology, 2018)Small and Medium Enterprises (SMEs) operating in the hotel industry in South Africa are perceived to be failing/underperforming partly due to their reluctance to use Non-Financial Performance Measures (NFPMs). The main ... -
Inventory management practices of small, medium and micro enterprises in the Cape Metropole, South Africa
(Cape Peninsula University of Technology, 2016)Small, medium and micro enterprises (SMMEs) in South Africa are perceived to be failing partly due to ineffective management practices. Using a questionnaire survey, this study sought to determine the inventory-management ... -
The working-capital management practices of small medium and micro enterprises in the Cape Metropole
(Cape Peninisula University of Technology, 2015)The broad aim of this research was to investigate the working-capital management practices of Small Medium and Micro Enterprises (SMMEs) in the Cape Metropole. The study was motivated by a lack of research on the ... -
Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa
(Cape Peninsula University of Technology, 2015)Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles to reduce the high unemployment rate and increase economic ... -
The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa
(Cape Peninsula University of Technology, 2015)This study sought to determine the extent to which Small and Medium Enterprises (SMEs) in the Cape Metropole use Management Accounting Tools (MATs), namely budgeting tools, Performance Measurement Tools (PMTs) and pricing ... -
Performance measures in supply chain management of small manufacturing enterprises
(Cape Peninsula University of Technology, 2014)Supply chain was introduced in the 1980s, when the majority of existing companies realised that these are new manufacturing technologies and strategies that allowed them to minimise costs, and therefore the topic of supply ...
