Budgeting and Household Income Among Small-Scale Women Entrepreneurs in Bwera Sub-County, Kasese District, Uganda

This study examined the relationship between budgeting and household income among small-scale women entrepreneurs in Bwera Sub-County, Kasese District, Uganda. Although budgeting enables entrepreneurs to plan income and expenditure, allocate resources, and monitor financial performance, its relationship with household income requires context-specific empirical investigation. The study adopted a cross-sectional explanatory design using a mixed-methods approach. The target population comprised 186 female members of the Bwera Sub-County Traders’ Association. Of the 125 women entrepreneurs selected for the questionnaire survey, 98 completed questionnaires were analysed, while interviews with local government officials provided additional qualitative data. Data were analysed using descriptive statistics, Pearson’s correlation, and multiple regression. The results revealed a moderate positive and statistically significant correlation between budgeting and household income (r=.449, p<.001). In a regression model incorporating budgeting, saving, and investing, budgeting remained a positive and statistically significant predictor of household income (B=.428, SE=.087, β=.449, t=4.922, p<.001). The overall model explained 43.7% of the variation in household income (R2=.437, adjusted R2=.419). These findings indicate that budgeting practices, including preparing written budgets and comparing actual results with planned budgets, are associated with household income among the women entrepreneurs surveyed. The study highlights the value of practical budgeting education and tailored financial-management support for women-owned small enterprises, while recognising that the cross-sectional design does not establish causality.