Assessment of factors affecting voluntary tax compliance among small and medium enterprises in Tanzania

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Mzumbe University

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AResearchReportSubmittedtoSchoolofBusinessinPartialFulfillmentof theRequirementoftheBachelorofBusinessAdministrationinProcurement andLogisticManagement(BBA-PLM)ofMzumbeUniversity
Thegeneralobjectiveofthestudywastoassesstheroleofinventory managementontheperformanceofpublichospitalsinTanzania,acase studyatMuhimbilinationalhospital(MNH),DaresSalaam.Specifically,the study aimed to determine the influence of inventory management competence on the organization performance,to assess the role of informationcommunicationtechnologyanditsinfluenceonthehospital performance and to determine the influence ofstock records on the performanceinpublichospitals.Thestudyusedcasestudyresearchdesign whiletheareaofstudywasatMNH,andusedforty43samplesize,alsothe studyusedprimaryandsecondarydata.Primarydatawerecollectedwiththe useofquestionnairesandSecondarydatacollectioninvolvedtheperusalof variousdocumentsandthendescriptivedataanalysisapplied.Whereby analysisconsistedmeanandstandarddeviationtheseusedtodescribethe opinionoftherespondentsaboutthestudywhileinferentialanalysiswhich includedcorrelationandregressionwasusedtoestablishtherelationship betweentheindependentvariablesanddependentvariable.Thefindings revealed thatthere was a strong positive relationship between the independentvariables and dependents variable,where by regression indicatedthatinventorymanagementcompetencehasuniquecontributionin theperformanceofpublichospitalswithbeta39.8%andsignificantsincep= 0.000,followedbycommunicationtechnologywhichhasthepositiveimpact inperformanceofpublichospitalswith23% ofbetaandhassignificant contributionsincep=0.002. Lastlywasstockrecordswhichinfluences performanceofpublichospitalsatMNHwith29.6asbetavalueandhasp= 0.004.Finallyitconcludedthatperformanceofpublichospitalsinfluencedby competence,communicationtechnologyandstockrecordsatMNH.Itwas recommendedthatgovernmentshouldharmonizeinventorymanagement policiesandthereshouldbepoliciescreationandproceduresforsuccessful ofperformanceofpublichospitalsatMNH.Inventorymanagementpractices playsvitalroleonsupplychainperformanceofpublichospitalfacilities. Therefore,basedonthefindingsofthestudythestudysuggeststhatfurther studiestobeheldontheinfluenceofinformationandcommunication technologyadoptiononinventorymanagementperformance.

Keywords

Inventory Management, Stock Management, Public Hospitals, Inventory Management Policies

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