- Title
- 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
- Creator
- Shindobo, Teopolina
- Subject
- Cost accounting
- Subject
- Activity-based costing
- Subject
- Performance standards -- Namibia -- Evaluation
- Subject
- Organizational effectiveness -- Namibia
- Date Issued
- 2018
- Date
- 2018
- Type
- Thesis
- Type
- Masters
- Type
- MTech
- Identifier
- http://hdl.handle.net/10948/35785
- Identifier
- 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.
- Format
- vi, 106 leaves
- Format
- Publisher
- Nelson Mandela University
- Publisher
- Faculty of Business and Economic Sciences
- Language
- English
- Rights
- Nelson Mandela University
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NMU School of Accounting
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | TEOPOLINA SHINDOBO.pdf | 1 MB | Adobe Acrobat PDF | View Details Download |