An evaluation of the role of cost management control systems on organisational performance in public enterprises in Namibia: a case study of the Namibia airports company
- Authors: Shindobo, Teopolina
- Date: 2018
- Subjects: Cost accounting , Activity-based costing , Performance standards -- Namibia -- Evaluation , Organizational effectiveness -- Namibia
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/35785 , vital:33812
- Description: The primary goal of this study was to evaluate the role of cost management control systems (CMCS) on organisational performance of public enterprises in Namibia, using Namibia Airports Company (NAC) as a case study organisation. NAC uses the activity based costing (ABC) management control system and is still making losses, the auditor General have recommended that there is a need to evaluate the CMCS used by the NAC and their expenditure. In pursuing the primary objective of the study, four secondary objectives were therefore developed. The first objective was concerned with evaluating the purpose of the CMCSs in organisational decision making process. The second objective was concerned with analysing the effect of CMCSs on organisational performance in public enterprises. This was also achieved through a comprehensive review of literature. The third objective dealt with the design of a suitable methodology. The last objective was concerned with conclusions and recommendations of the study. The study followed a quantitative research methodology and a total of 100 questionnaires were self-administered to the respondents. Sixty-five questionnaires were returned with usable responses and were captured for analysis. Statistical analysis was applied in order to meet the requirements of research methodology as well as record and analyse the research findings. The study used descriptive statistics, reliability statistics, factor analysis and one way variance analysis (ANOVAs). Factor analysis was performed on the elements used to measure the impacts of CMCSs on the organisational performance of the Namibia Airports Company. Four key impacts of CMCSs were identified in this study. ANOVAs were employed as a way of determining significant differences between groups with regard to the factors that were identified. The finding of the study revealed that, the level of employee involvement in cost management activities is relatively weak at Namibia Airports Company despite a higher frequency of using the CMCSs. There is a significant effect on financial performance of the organisation as a result of employing CMCSs. The significant impacts of CMCSs on the organisational performance of the Namibia Airports Company include opportunities for improving financial performance management, efficiency in service delivery, and strategic decisions.
- Full Text:
- Date Issued: 2018
- Authors: Shindobo, Teopolina
- Date: 2018
- Subjects: Cost accounting , Activity-based costing , Performance standards -- Namibia -- Evaluation , Organizational effectiveness -- Namibia
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/35785 , vital:33812
- Description: The primary goal of this study was to evaluate the role of cost management control systems (CMCS) on organisational performance of public enterprises in Namibia, using Namibia Airports Company (NAC) as a case study organisation. NAC uses the activity based costing (ABC) management control system and is still making losses, the auditor General have recommended that there is a need to evaluate the CMCS used by the NAC and their expenditure. In pursuing the primary objective of the study, four secondary objectives were therefore developed. The first objective was concerned with evaluating the purpose of the CMCSs in organisational decision making process. The second objective was concerned with analysing the effect of CMCSs on organisational performance in public enterprises. This was also achieved through a comprehensive review of literature. The third objective dealt with the design of a suitable methodology. The last objective was concerned with conclusions and recommendations of the study. The study followed a quantitative research methodology and a total of 100 questionnaires were self-administered to the respondents. Sixty-five questionnaires were returned with usable responses and were captured for analysis. Statistical analysis was applied in order to meet the requirements of research methodology as well as record and analyse the research findings. The study used descriptive statistics, reliability statistics, factor analysis and one way variance analysis (ANOVAs). Factor analysis was performed on the elements used to measure the impacts of CMCSs on the organisational performance of the Namibia Airports Company. Four key impacts of CMCSs were identified in this study. ANOVAs were employed as a way of determining significant differences between groups with regard to the factors that were identified. The finding of the study revealed that, the level of employee involvement in cost management activities is relatively weak at Namibia Airports Company despite a higher frequency of using the CMCSs. There is a significant effect on financial performance of the organisation as a result of employing CMCSs. The significant impacts of CMCSs on the organisational performance of the Namibia Airports Company include opportunities for improving financial performance management, efficiency in service delivery, and strategic decisions.
- Full Text:
- Date Issued: 2018
The relationship between employability and labour market participation
- Uwuoruya, Nosayaba Frederick
- Authors: Uwuoruya, Nosayaba Frederick
- Date: 2018
- Subjects: Job hunting , Labor market -- Africa College graduates -- Employment -- Africa Career development
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/36101 , vital:33892
- Description: Unemployment is an urgent socio- economic issue facing not just Sub-Saharan Africa but also the global world at large (Yu, 2013). Globally, the International Labour Organisation (ILO) estimates that 201 million people were unemployed in 2014. Almost 74 million of those unemployed were young people (aged 15-24) in 2014. The ILO report further states that the number of people seeking employment was over 30 million more than in 2008, because several people lost their jobs due to the world economic recession. One of the results recorded from the ILO’s World Employment and Social Outlook 2016, show that youth unemployment is still three times that of the adult unemployment rate at 13.1% (ILO, 2016). Unemployed youths are estimated to be 73.3 million, a 3.3% decline from the global crisis in 2008 (ILO,2016:6). Crisp and Powell, (2016) indicate youth are vulnerable due to the economic fragility of the labour market and uneven recovery over the past years.
- Full Text:
- Date Issued: 2018
- Authors: Uwuoruya, Nosayaba Frederick
- Date: 2018
- Subjects: Job hunting , Labor market -- Africa College graduates -- Employment -- Africa Career development
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/36101 , vital:33892
- Description: Unemployment is an urgent socio- economic issue facing not just Sub-Saharan Africa but also the global world at large (Yu, 2013). Globally, the International Labour Organisation (ILO) estimates that 201 million people were unemployed in 2014. Almost 74 million of those unemployed were young people (aged 15-24) in 2014. The ILO report further states that the number of people seeking employment was over 30 million more than in 2008, because several people lost their jobs due to the world economic recession. One of the results recorded from the ILO’s World Employment and Social Outlook 2016, show that youth unemployment is still three times that of the adult unemployment rate at 13.1% (ILO, 2016). Unemployed youths are estimated to be 73.3 million, a 3.3% decline from the global crisis in 2008 (ILO,2016:6). Crisp and Powell, (2016) indicate youth are vulnerable due to the economic fragility of the labour market and uneven recovery over the past years.
- Full Text:
- Date Issued: 2018
The relationship between employability and labour market participation
- Uwuoruya, Nosayaba Frederick
- Authors: Uwuoruya, Nosayaba Frederick
- Date: 2018
- Subjects: Labor supply -- South Africa , Unemployment -- South Africa Work environment Work -- Social aspects
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/36111 , vital:33894
- Description: Unemployment is an urgent socio- economic issue facing not just Sub-Saharan Africa but also the global world at large (Yu, 2013). Globally, the International Labour Organisation (ILO) estimates that 201 million people were unemployed in 2014. Almost 74 million of those unemployed were young people (aged 15-24) in 2014. The ILO report further states that the number of people seeking employment was over 30 million more than in 2008, because several people lost their jobs due to the world economic recession. One of the results recorded from the ILO’s World Employment and Social Outlook 2016, show that youth unemployment is still three times that of the adult unemployment rate at 13.1% (ILO, 2016). Unemployed youths are estimated to be 73.3 million, a 3.3% decline from the global crisis in 2008 (ILO,2016:6). Crisp and Powell, (2016) indicate youth are vulnerable due to the economic fragility of the labour market and uneven recovery over the past years.The case of Sub-Saharan Africa is no different. South Africa is one of the countries grappling with high rates of unemployment, especially among youths (Burger & Fintel, 2009). According to a report by Statistics South Africa in 2015, 5.2 million of the labour force were unemployed, while 15.1 million South Africans are not economically active- resulting in an unemployment rate of 24.5% in the fourth quarter of 2015 (Statistics South Africa, 2015). Since- 2010, the first quarter of each year recorded increases in unemployment levels. The number of unemployed individuals had increase by more than half a million (626000, 521000) in the first quarter of 2015 and 2016 respectively (Statistics South Africa, 2016). The youth unemployment rate in South Africa decreased to 47.60% in the third quarter of 2016 from 53.70% in the second quarter of 2016.
- Full Text:
- Date Issued: 2018
- Authors: Uwuoruya, Nosayaba Frederick
- Date: 2018
- Subjects: Labor supply -- South Africa , Unemployment -- South Africa Work environment Work -- Social aspects
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/36111 , vital:33894
- Description: Unemployment is an urgent socio- economic issue facing not just Sub-Saharan Africa but also the global world at large (Yu, 2013). Globally, the International Labour Organisation (ILO) estimates that 201 million people were unemployed in 2014. Almost 74 million of those unemployed were young people (aged 15-24) in 2014. The ILO report further states that the number of people seeking employment was over 30 million more than in 2008, because several people lost their jobs due to the world economic recession. One of the results recorded from the ILO’s World Employment and Social Outlook 2016, show that youth unemployment is still three times that of the adult unemployment rate at 13.1% (ILO, 2016). Unemployed youths are estimated to be 73.3 million, a 3.3% decline from the global crisis in 2008 (ILO,2016:6). Crisp and Powell, (2016) indicate youth are vulnerable due to the economic fragility of the labour market and uneven recovery over the past years.The case of Sub-Saharan Africa is no different. South Africa is one of the countries grappling with high rates of unemployment, especially among youths (Burger & Fintel, 2009). According to a report by Statistics South Africa in 2015, 5.2 million of the labour force were unemployed, while 15.1 million South Africans are not economically active- resulting in an unemployment rate of 24.5% in the fourth quarter of 2015 (Statistics South Africa, 2015). Since- 2010, the first quarter of each year recorded increases in unemployment levels. The number of unemployed individuals had increase by more than half a million (626000, 521000) in the first quarter of 2015 and 2016 respectively (Statistics South Africa, 2016). The youth unemployment rate in South Africa decreased to 47.60% in the third quarter of 2016 from 53.70% in the second quarter of 2016.
- Full Text:
- Date Issued: 2018
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