Operational Efficiency of Internal Controls in Enhancing the Financial Performance of Bakeries in Kabale District

Moses Ssenyonjo; Akena Francis Adyanga; Johnson Ocan

doi:10.37284/eajbe.8.1.2997

Moses Ssenyonjo Kabale University
Akena Francis Adyanga Kabale University
Johnson Ocan Kabale University

DOI: https://doi.org/10.37284/eajbe.8.1.2997

Keywords: Risk Management, Operational Efficiency, Bakeries, Financial Performance, Independent Check

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Abstract

The study aimed to investigate the impact of internal controls on the financial performance of Kijuguta Bakery, particularly focusing on the effectiveness of quality control tools in enhancing sales performance and the relationship between independent checks and financial outcomes. Utilizing a descriptive research design that combined both qualitative and quantitative approaches, data was gathered through questionnaires and interviews from 132 participants selected via simple random and purposive sampling methods. The results showed that 76% of respondents agreed that improved decision-making led to the provision of quality products, while 14% were unsure and 10% disagreed. This indicates that the majority recognized the positive influence of better decision-making on product quality. A significant relationship between product quality and sales performance was identified, with a high correlation coefficient (r = 0.853) and a p-value of 0.00, showing that product quality strongly influences sales. The study suggests that Kijuguta Bakery can further enhance financial performance by implementing clear policies and procedures for segregating duties among staff

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