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Accounting systems in small and medium enterprises

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par Jean Damascène HAGENIMANA
School of finance and banking Rwanda - Bachelor degree of business administration 2008
  

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1.5.4. Objectives

To process local materials into finished products

To aim at making profits thus increasing wealth for the company

To avail market to domestic agriculture producers in Rwanda

To improve the revenue of government through taxation

To promote import substitution in order to protect their products against foreign competition and avail citizens with commodities at affordable price

To create employment opportunities to Rwandan citizens

To encourage private investments in Rwanda by being a good example

1.5.5. Shareholders and capital

Inyange is private limited company and is owned by the following shareholders: TRISTAR investment

Mr. KAYIRANGA Calvin

It is made up of 124000000Rwfs share capital.

1.5.6. Management

The director general Mr. KAYIRANGA Calvin who is one of the shareholders is involved in the entire management of the firm; he closely monitors the daily operations within the firm with the help of the department heads. The direct general also works as a human resource manager and carries out recruitment, promotion:

demotions, terminating inefficient employees to mention but a few. The director general still has a responsibility of reporting to the board of directors.

The company is made up of three departments and these departments are divided into sections. These departments include: maintenance/technical, production, and accounting departments.

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"La première panacée d'une nation mal gouvernée est l'inflation monétaire, la seconde, c'est la guerre. Tous deux apportent une prospérité temporaire, tous deux apportent une ruine permanente. Mais tous deux sont le refuge des opportunistes politiques et économiques"   Hemingway