| 000 -LEADER |
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| fixed length control field |
03191nam a22003257a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230329160036.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230329b |||||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
University of Cebu - Banilad |
| Transcribing agency |
University of Cebu - Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Camance, Hannah Marie L., |
| 245 ## - TITLE STATEMENT |
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| Title |
Lived experience of the small-scale business owners in Cabancalan, Mandaue City in product costing / |
| Statement of responsibility, etc |
Hannah Marie L. Camance, Jessevie Pilapil, Reynan M. Villarosa, Marijoy N. Ymbong. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Cebu City, Philippines |
| Name of publisher, distributor, etc |
University of Cebu - Banilad |
| Date of publication, distribution, etc |
c2022 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 114 pages : |
| Other physical details |
illustration, tables, maps; |
| 336 ## - CONTENT TYPE |
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| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
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| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
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| Source |
rdacarrier |
| Carrier type |
volume |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
Abstract: Small and medium enterprises [SMEs] are the economic lifeblood of the Philippines. The study explores the lived experiences of small-scale business owners in Cabancalan, Mandaue City, in terms of product costing. These businesses faced different difficulties and challenges such as poor documentation of costing, lack of transparency, product cost distortions, and failure to understand costing systems. This study aims to help and provide strategies for sustaining their business during the economic downturn. Thus, they used it to mitigate the existing and new challenges they encountered in their business. This research used a phenomenological research design aided by an open-ended survey questionnaire made by the researchers. This approach investigates the lived experience of participants with an phenomenon that shows the differences between their experiences in the same event. This study was conducted at the selected small businesses in Cabancalan, Mandaue City, Cebu, Philippines. There were five (5) small-scale business owners needed for the interview. The proponents sought permission and obtained a certificate to conduct the study and gather data. The information collected is subjected to thematic analysis. The researchers ensure that the study adhered the ethical considerations. The following points were developed in response to the lived experiences of small-scale business owners in product costing: (a) Convenience in product costing manually; Manually costing of products is preeminent for small-scale businesses. An easy-to-use method, Costing that earns a profit, Dynamic Pricing, Less cost checking and tracking. (b) Basis of product costing manually; Expertise is lacking. (c) latency of product costing. (d) Challenges in product costing method; Market Price Instability leads to ineffectiveness, Inadvertent suppliers' errors with purchased items, and Irregular business revenues. (e) Mitigation of the challenges. Cross-checking on the purchase items. |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
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| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Cost accounting. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Small-scale businesses. |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Product costing. |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Phenomenological. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Pilapil, Jessevie, |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Villarosa, Reynan M., |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ymbong, Marijoy N., |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Thesis |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [new] |
| Date encoded |
3/29/2023 |
