Small and medium-judge enterprises (SMEs) in the production sector in South Africa face tremendous challenges for continuation in today’s global and active business atmosphere. To surmount the obligatory challenges, manufacturing SMEs adopt fresher management finishes to illuminate their actions into actionable activities to develop their performance. Some studies have accepted the balanced reference book (BSC) as one of the SMEs' finishes to improve business acting. Thus, this paper analyses the BSC custom patterns by manufacturing SMEs in Cape Town and their accomplishment. The study utilised questionnaires to collect data from a sample amount of 100 manufacturing SMEs, operating in Cape Town and SPSS history 25.0 for data reasoning to examine the union of the observed variables in the BSC usage and production SMEs' business conduct. Results show that SMEs' poor acting in the manufacturing subdivision is partly attributed to the non-custom of the BSC. There is a strong certain relationship betwixt the use of the BSC and manufacturing SMEs' business act before the Pandemic – COVID19.
Author(s) Details:
Sandrine Reine Kibangou,
Department
of Cost and Management Accounting, Cape Peninsula University of Technology,
Cape Town, South Africa.
Lawrence Ogechukwu
Obokoh,
Department
of Cost and Management Accounting, Cape Peninsula University of Technology,
Cape Town, South Africa.
Chidinma Caroline
Oji,
Department
of Cost and Management Accounting, Cape Peninsula University of Technology,
Cape Town, South Africa.
Olumide Henrie
Benedict,
Faculty of Business
and Management Sciences, Cape Peninsula University of Technology, Cape Town,
South Africa.
Please see the link here: https://stm.bookpi.org/CTBEF-V8/article/view/11334
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