文章基本信息

标题：Utilisation of adequate internal controls in fast food small medium and micro enterprises (SMMEs) operating in Cape Metropole
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作者：Helene de Jongh ; Waseem Martin ; re van der Merwe 等
期刊名称：African Journal of Business Management
印刷版ISSN：1993-8233
出版年度：2012
卷号：6
期号：31
页码：9092-9095
DOI：10.5897/AJBM11.1301
语种：English
出版社：Academic Journals
摘要：According to popular literature, South African small medium and micro enterprises (SMMEs), roughly contribute towards 50% of the South African gross domestic product and an estimated 60% of the total employment of the Country. In essence, these business entities are considered as the ‘heart’ to the South African economy, but unfortunately the current survival rate of these SMMEs leaves much to be desired. The current weak survival rate is believed to stem from both external- and internal economic factors. Essentially, the authors of this paper formed the perception that the effect of these economic factors can be limited if adequate internal control processes are put in place. Hence, the main objective of this study was to determine the extent to which SMMEs make adequate use of internal controls. This empirical research study was deemed as descriptive research, and fell within the ambit of the positivistic research paradigm. Quantitative research techniques were utilised by administering questionnaires to 30 SMMEs owners and/or managers whom actively operated within their businesses in the fast food industry. Non-random sampling (purposive sampling) was made use of with the main intention of obtaining rich data for the purpose of analyses. From the descriptive analyses, relevant findings were made and relevant recommendations and conclusions were made.
关键词：Small medium and micro enterprises (SMMEs); internal control; risk management; small medium and micro enterprises (SMMEs) survival