Özet:

The study sought to assess the role of budgetary control practices on performance of manufacturing firms in Kisumu County, Kenya. The study was anchored on finance distress theory. The study adopted correlational research design. The target population was the thirteen (13) manufacturing firms in Kisumu County and a census survey was employed in this study. The primary data was collected by use of questionnaires administered to 36 respondents drawn from produvtion/operations, finance and accounting sections of the manufacturing firms. Pilot study involving three respondents was conducted and analyzed using Cronbachs alpha whose values were all 0.7 and above indicating that the research instrument used is reliable. The data was analyzed using Descriptive and inferential statistics such as frequencies, percentages, mean, standard deviation and multiple regression analysis. The findings of the study were budget control practice had a positive significant effect on performance (B = .466, p= 0.005) indicating that practice of budgetary control leads to increase in performance among manufacturing firms in Kisumu County. The findings from this study may be helpful to policy makers in manufacturing firms and Government in setting policies to govern the operations of manufacturing firms in Kenya shareholders in making investment decisions that maximise wealth and academicians may find results from this study useful in forming a basis for future theory development in the fields of financial control practices and performance. 

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