Gramatica, Jennifer O.,
Payroll management practices of small and medium enterprises : a basis for proposed quick guide / Jennifer O. Gramatica, Relyn B. Cejano, Kathleen G. Hayag, Cheenee S. Andam, Clifford R. Filipino. - Cebu City, Philippines University of Cebu - Banilad c2022 - xi, 122 pages : illustrations, maps, tables ;
Abstract: Small and Medium Enterprises [SMEs] are the Philippines economic lifeblood. Accounting for more than 99% of registered businesses and providing 60% of jobs. This study aimed to investigate the payroll management practices for small and medium enterprises in Barangay Mantuyong, Mandaue City, in terms of attendance and time charges management, payslip distribution coordination with other departments, and salary rate management.
This research applied the descriptive-survey research method and was conducted among the LGU- registered and barangay-registered small and medium enterprises in Barangay Mantuyong, Mandaue City. The respondents were thirty-three (33) payroll personnel of small and medium enterprises and were chosen using a purposive sampling method. This study utilized the researcher-made survey questionnaire as the primary tool in data gathering on small and medium enterprises' profiles and their payroll management practices. The researchers have adhered to the ethical principles of the beneficence, non-maleficence, justice, and autonomy. Simple percentage, weighted mean and one way analysis of variance [ANOVA] were used to treat the gathered data.
The study revealed that the payroll practices by small and medium enterprises in terms of attendance and time charges management was moderately practiced, while payslip distribution coordination with other departments and salary rate management were highly practiced. Also, the study was able to show that SMEs had different views on payroll management practices. The study's findings have practical relevance to small and medium enterprises to develop an advanced payroll management system that would improve payroll preparation and computation and helps small and medium enterprises boost efficiency and performance in payroll processing. The researchers recommend that the national and local governments should develop a comprehensive program with the goal of improving small and medium-sized enterprises' knowledge and awareness of payroll management practices.
English
Management accounting. Payroll management practices. Attendance and time charges management. Pay slip distribution. Salary rate management. Small and medium entrepreneurs.
Payroll management practices of small and medium enterprises : a basis for proposed quick guide / Jennifer O. Gramatica, Relyn B. Cejano, Kathleen G. Hayag, Cheenee S. Andam, Clifford R. Filipino. - Cebu City, Philippines University of Cebu - Banilad c2022 - xi, 122 pages : illustrations, maps, tables ;
Abstract: Small and Medium Enterprises [SMEs] are the Philippines economic lifeblood. Accounting for more than 99% of registered businesses and providing 60% of jobs. This study aimed to investigate the payroll management practices for small and medium enterprises in Barangay Mantuyong, Mandaue City, in terms of attendance and time charges management, payslip distribution coordination with other departments, and salary rate management.
This research applied the descriptive-survey research method and was conducted among the LGU- registered and barangay-registered small and medium enterprises in Barangay Mantuyong, Mandaue City. The respondents were thirty-three (33) payroll personnel of small and medium enterprises and were chosen using a purposive sampling method. This study utilized the researcher-made survey questionnaire as the primary tool in data gathering on small and medium enterprises' profiles and their payroll management practices. The researchers have adhered to the ethical principles of the beneficence, non-maleficence, justice, and autonomy. Simple percentage, weighted mean and one way analysis of variance [ANOVA] were used to treat the gathered data.
The study revealed that the payroll practices by small and medium enterprises in terms of attendance and time charges management was moderately practiced, while payslip distribution coordination with other departments and salary rate management were highly practiced. Also, the study was able to show that SMEs had different views on payroll management practices. The study's findings have practical relevance to small and medium enterprises to develop an advanced payroll management system that would improve payroll preparation and computation and helps small and medium enterprises boost efficiency and performance in payroll processing. The researchers recommend that the national and local governments should develop a comprehensive program with the goal of improving small and medium-sized enterprises' knowledge and awareness of payroll management practices.
English
Management accounting. Payroll management practices. Attendance and time charges management. Pay slip distribution. Salary rate management. Small and medium entrepreneurs.