Paper Contents
Abstract
The general aim of this study was to examine the significance of capital budgeting techniques in the investment analysis of the Uganda Health Marketing Group. The objectives of the study were; To Assess the techniques used in investment appraisal in UHMG, to determine the challenges faced during investment appraisals in UHMG, To assess the significance of Capital Budgeting Techniques in Investment appraisal in UHMG. The study used a cross sectional design because data was collected at only one point in time. The target population included 40 Staff from Uganda Health Marketing Group Ltd. The research sample size covered was 36 respondents while using simple random sampling. Data was collected by use of questionnaires composed of open ended and closed ended questions, each question in the several sections, scores were rated on a dichotomous scale. The response rate was 36 (100%) and none of the questionnaires were left unfilled. The study also indicated that majority of respondents were male represented, majority were aged between 30-39 years, majority of respondents (58.3%) were married. The study also further indicated that more respondents representing 63.9% of the total number of respondents had education qualification of Bachelors degree. The study also indicated that a majority of the study respondents had worked for 6-10 years in UHMG. The study found out that majority represented sated that UHMG does not use capital budgeting techniques. The study concluded that majority of the respondents actually UHMG faces difficulties in incorporating risk while appraising projects, a challenge in Estimating cash flow, difficulties in determining discount rate during investment appraisal, difficulties in Adjusting inflation during investment appraisal and difficulties in achieving competitive advantage over its competitors.
Copyright
Copyright © 2025 Kaggwa Andrew. This is an open access article distributed under the Creative Commons Attribution License.
