| dc.description.abstract | The study was an Analysis of the relationship between the effects of the return to issue and the sales growth rate of Century Bottling Company in Namanve Wakiso District with a purpose of finding out whether Century Bottling Company maintains a level of sales that provides optimum returns. It was guided by three (3) objectives namely to examine the differences between Products sold and Returns received by CBC, the reasons behind the return to issue differences and the implications of unachieved return to issue target towards the sales growth rate of CBC. The respondents were employees of Century Bottling Company – Namanve from Human resource, procurement, Marketing, production and finance departments. These were selected using cluster sampling first whereby each department acted as a cluster and then the researcher applied simple random sampling. A self-administered questionnaire was used to collect data. Data was subjected to descriptive analysis using frequency counts and percentage computations where Pearson correlations were also used to establish the relationships of inventories on sales performance. All the three independent variables namely raw materials management, semi finished materials (work in progress) and finished goods were found to have a positive relationship with sales performance, although raw materials management has limited influence on sales performance and do not directly affect performance in Century Bottling Company Limited. Most of the respondents were male with a count of 54.1%, with females 45.9% as the minority (45.9%), majority were married 37.1%, single 36.5%, separated or divorced 15.3% and widowed 11.2% respectively. Taking a look at the age of respondents 41.2% 21-30 of them were of age 41.2%, 30-40 years of age were 35.3%, 41years and above were 18.2% and below 21 years of age were 5.3%. The largest percentage of the respondents had attended a tertiary institute 61.8%. The highest percentage of respondents of about (71.2%) concluded that high returns affect the sales of the company products and 82.4% agreed that appropriate measuring devices are readily available and used to achieve the quality required output. Due to the size of the company and the number of customers, the Company’s production rate is high and this forces them to purchase products in large quantities so that the company does not fall shortage of some products which can lead to less production. This has put Sales performance at Century Bottling Company Limited in xii a promising state where by the company has been able to register commendable success in its sales and this was agreed upon by the largest numbers of respondents over 94% of the total respondents. It was recommended that inventories at Century Bottling Company Namanve should be continuously checked with actual stocks held by independent officials, and inquiries made into all reconciling differences. If this is done, the theft challenge associated with inventory management will be minimized at the company premises. | en_US |
