Publications

This study investigates the impact of cash budgeting on the financial performance of agribusiness enterprises inMbale City. Through a mixed-method research approach involving 152 enterprises, data was collected viaquestionnaires and interviews. Descriptive statistics revealed that cash budgeting significantly influences variousaspects of financial management within these enterprises. Regression analysis showed that cash budgetingaccounts for a substantial 10.1% variation in financial performance. This suggests that while other factors play arole, effective cash budgeting contributes significantly to improved financial outcomes. The study further revealedthat cash budgeting predicts financial performance by 27.4% in the agribusiness enterprises. The findings supportexisting literature emphasizing the importance of cash budgeting in controlling spending, facilitating cash flowforecasting, and ensuring adequate funds for operations. The study concludes that implementing robust cashbudgeting practices positively impacts the financial performance of agribusiness enterprises in Mbale City.Keywords: Cash; budgeting; financial performance; agribusiness; enterprises