Determinants of the Use of the Business Budget in Small Enterprises in Maputo

Abstract

The Budget is the financial expression of any plan and from it can be made the performance evaluation, implementation and formation of strategy, management evaluation, communication, planning, control and forecasting. This research aimed to evaluate the relationship between the academic and professional training of managers, the volume of sales of Small Enterprises, the use of Software and the use of business budget by pe where quantitative research was used regarding the approach and descriptive as to type. For data collection, the questionnaire technique was used to 50 pe managers in the accounting sector and binary logistic regression was performed using the SPSS where it was concluded that the level of training of managers, sales volume, and operating time have a relationship with the use of OE weight although it is not significant. The use of Software has a significant relationship with the non-use of OE in PE with a significance level of 97%. Therefore, the research concluded that there is a significant relationship between the use of the software influences the use of OE by PE since its Sig (.006) is lower compared to the estimated .05. Thus, the variables sales volume, operating time, training of managers does not have a positive relationship with the use of OE.