The purpose of this study is twofold (1) to establish the relationship between inventory management, managerial competence and financial performance and (2) to test whether inventory management mediates the relationship between managerial competence and financial performance.,We employed cross-sectional and correlational research designs. A questionnaire survey of 304 small businesses in Uganda was utilized. Hypotheses were tested using a bootstrap analysis technique with the aid of Analysis of Moments Structures (AMOS) software.,Results indicate that inventory management and managerial competence are significantly associated with financial performance of small businesses. Further, inventory management partially mediates the relationship between managerial competence and financial performance.,Rather than focusing on only the direct effects of managerial competence and inventory management, moreover independently, the indirect effect of inventory management is tested. Further, the behavioral perspective of inventory management, as opposed to financial ratios, is utilized.

中文翻译：

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小型企业的库存管理，管理能力和财务绩效

本研究的目的是双重的（1）建立库存管理，管理能力与财务绩效之间的关系，（2）检验库存管理是否介导管理能力与财务绩效之间的关系。研究设计。利用了对乌干达304家小型企业的问卷调查。假设通过矩量分析（AMOS）软件借助引导分析技术进行了测试。结果表明，库存管理和管理能力与小型企业的财务绩效显着相关。此外，库存管理部分地调节了管理能力和财务绩效之间的关系。除了独立地关注管理能力和库存管理的直接效果外，还测试库存管理的间接效果。另外，利用了库存管理的行为观点，而不是财务比率。