ACCOUNTING REPORTS AS TOOLS OF DECISION MAKING OF MANUFACTURING COMPANIES IN RWANDA. CASE STUDY: BRALIRWA PLC PERIOD: 2019-2022

Abstract

This study titled Accounting reports as tools of decision making in manufacturing companies in Rwanda, a case study of BRALIRWA Ltd. BRALIRWA limited is a public company limited by shares since 9th June 2010 incorporated in the Republic of Rwanda under the law no7/2009 of 27th April 2009 relating to companies and registered by the Registrar General Office under no 100004348. The general objective of study is to investigate the contribution of accounting reports on the profitability of manufacturing companies in Rwanda. The specific objectives were to find out the tools used by BRALIRWA to control overall cost of their products, to identify the challenges faced by the profitability of manufacturing companies and to determine the correlation coefficient between accounting reports and decision making of manufacturing companies in Rwanda. The research study was of paramount to the researchers, BRALIRWA plc, manufacturing companies, other researchers and Kigali Independent University. The research design was descriptive and correlational design to get the information needed to conduct the research and make necessary conclusion. Both qualitative and quantitative methods were used. Secondary data were also used. In this research, to collect the information, documentary analysis has been used. The data were presented using Tables and Figures. The study recommended that accounting reports (financial statements) on time must have interdependent relationships that management needs to perform its activities. It also recommended that BRALIRWA Ltd should use comparative analysis using comparison with others in the manufacturing industry. It also recommended that BRALIRWA Ltd to give make new thing in this company as cash discount or trade discount in order to motivate the customers to pay on cash and to buy a high quantity of products.