| 000 -LEADER |
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| fixed length control field |
03557nam a22003737a 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 |
20251201164414.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
251021b |||||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Alcontin, Rocel Mae I., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Unveiling the budgeting practices of carinderia eateries in Cebu City / |
| Statement of responsibility, etc |
Rocel Mae I. Alcotin, Krizia Camille R. Borden, Lhea Mae B. Duredo, and Kaila Nicole P. Mondejar. |
| 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 |
c2025. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xiv, 182 pages : |
| Other physical details |
colored illustrations ; |
| Dimensions |
11 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical refences. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"Smart budgeting is essential for small-scale eateries to maintain financial stability. It helps business owners plan for the future and work towards their goals. In contrast, poor budgeting can lead to lasting financial issues and hinder a business from achieving its goals. Anchored in resource dependency, and supported by resource-based theory and constraints, this study explored the budgeting practices of small-scale eateries in Cebu City. The findings serve as the foundation for a proposed budgeting primer aimed at helping these businesses integrate proper practices to manage expenses.<br/>A descriptive survey method was employed in this study, conducted in Cebu City, specifically in the barangays of Talamban, Mabolo, San Nicolas, and Labangon, which have the most registered carinderia according to the Department of Trade and Industry [DTI]. Through random sampling a total of 39 small-scale eateries were selected a respondents. Data were collected using a researcher-designed survey questionnaire covering the profile of the small-scale eatery, cost planning, cost control, and cash flow. After obtaining the necessary permissions, surveys were conducted with the 39 selected respondents, adhering to ethical research principles. The data were analyzed using frequency count and simple percentage, weighted mean, one-way ANOVA, and ranking.<br/>The findings reveal that budgeting practices play a vital role in ensuring the financial stability and sustainability of small-scale eateries in Cebu City. Regardless of their unique offerings or operational profiles, these establishments consistently implement key financial strategies such as cost planning, cost control, and cash flow management. Through strategic cost planning, they optimize resource allocation, reduce waste, and adapt to market price fluctuations to maintain profitability. Cost control practices enhance operational efficiency by managing food, labor, and utility expenses. While cash flow management is moderately applied—mainly due to irregular profit inflows—these eateries are still able to maintain sufficient liquidity to meet daily operational needs." --Abstract |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Budgeting practices. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Small-scale eateries. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Cost planning. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Cost control. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Cash flow. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Geographic subdivision |
Mabolo, Labangon, San Nicolas, Talamban, Philippines. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Borden, Krizia Camille R., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Durero, Lhea Mae B., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mondejar, Kaila Nicole P., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Thesis |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Leslie [new] |
| Date encoded |
10/21/2025 |
