The impact of human factor on SMEs’ capital Budgeting planning and practices
Abstract:Budgets are the foundation of any business, manifesting in its practices to provide the direction for actions and inactions. The management of small and medium enterprises (SMEs) has to maintain proper and appropriate capital budgeting processes and techniques to ensure survival and possible growth. There is a high risk of SMEs failing soon after they are established, with one likely cause being poor capital budgeting strategies. Thus, the study aims to ascertain the factors impacting SMEs' capital budgeting p… Show more
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