Logistics budget process and logistics service quality: A case of Uganda People's Defence Force - UPDF
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Date
2016-02
Authors
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Publisher
Uganda Management Institute
Abstract
The purpose of this study was to examine the relationship between the budgeting process for
logistics and logistics service quality (LSQ) in the Uganda People’s Defense Forces (UPDF).
Specifically, the study examined the relationship between logistics budget preparation and
management and logistics service quality in the UPDF. The study used a cross-section study
design using both quantitative and qualitative approaches on population of CLE head office staff
and Gulu Division users. Data was collected using questionnaires and interviews. The study
found commendable efforts to identify logistics requirements and their costing. Only fleet and
spare parts were not adequately identified. The study found a high positive significant
relationship between logistics budget preparation and LSQ (r = 0.544** and p = 0.000). The
study also found that there were commendable efforts to control, utilize funds, monitor and
evaluate logistics budgets although with some internal control gaps and regular budget review
gaps. The study found a high positive significant relationship between logistics budget
management and LSQ (r = 0.607** and p = 0.000). The study concluded that logistics budget
preparation and management significantly affect military LSQ. To enhance the timeliness,
availability and reliability of military logistics, the study recommends use of time series data
based on previous records to forecast annual spare parts and fleet maintenance requirements. The
study further recommends automation of the verification and authorization process using
Integrated Financial Management System (IFMS). CLE should also train lower accounting
officers on budget reporting to enable them gain competencies necessary to generate timely
monthly reports. Weekly or monthly budget review meetings should be emphasized.
Description
A dissertation submitted to the School of Business and Management in Partial Fulfilment of the Requirements for the Award of a Master’s Degree in Management Studies (Financial Management) of Uganda Management Institute
Keywords
Logistics Budget Process, Logistics Service Quality, Budget Process, Service Quality, Uganda People's Defence Force, UPDF, Uganda
Citation
Opio, Jacob (2016) Logistics Budget Process and Logistics Service Quality: A case of Uganda People's Defence Force - UPDF