Unveiling the costing practices of vegetable farmers in the Mountain Barangays of Cebu City / (Record no. 14535)

000 -LEADER
fixed length control field 04557nam a22003977a 4500
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20251201100603.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
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 Ramirez, Marianne Ricakate,
Relator term author.
245 ## - TITLE STATEMENT
Title Unveiling the costing practices of vegetable farmers in the Mountain Barangays of Cebu City /
Statement of responsibility, etc Marianne Ricakate Ramirez, Jannica Rabutan, Lenny Palacio, Vanessa Canoog, Llamae Monera, and Missy Sidon.
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 xii, 166 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 bibliographic references.
520 ## - SUMMARY, ETC.
Summary, etc "Small-scale vegetable farmers are crucial for local food security and economic sustainability, but they often encounter significant difficulties with costing and budgeting. This research examined the costing methods used by vegetable farmers in the mountainous barangays of Cebu City, concentrating on five main stages of farming: pre-planting, tools and equipment, farm inputs, crop management, and harvesting. The goal was to understand how farmers estimate costs, manage their expenses, and deal with challenges such as limited resources, variable input prices, and environmental factors.<br/>This qualitative study utilized a descriptive phenomenological approach, conducting semi-structured interviews with twelve selected vegetable farmers. Data were collected using custom interview guides and analyzed through thematic analysis. Ethical principles, including beneficence, non-maleficence, justice, and autonomy, were carefully followed to maintain the study's integrity.<br/>The research revealed several important insights from a thematic analysis of the cost management practices of vegetable farmers in the mountainous barangays of Cebu City. Under the theme Pre-planting Cost Estimation: Learning from the Past, it was observed that farmers relied on their previous harvest experiences, current market prices, and basic recordkeeping methods, like receipts or notes on their phones, to plan their budgets. The theme Cost Optimization in Pre-planting: Herbicides and Manual Labor highlighted how farmers minimized expenses by performing labor-intensive tasks themeselves or opting for herbicides instead of hiring laborers. Regarding tools and equipment, themes such as Preserving Tradition: The Role of Durable Farming Tools in Sustainable Agriculture and Repair over Replacement indicated that farmers favored the long-term use of traditional tools, often repairing them with locally sourced or recycled materials rather than buting new ones.The themes startegic Use of Credit and Farm Size: Costing Basis of Farm Inputs showed that many farmers relied on store credit or loans for inputs and based their cost estimates on the size of their farms and the types of crops grown. In the theme Harvesting Process: Farmers Control and Labor Needs, it was noted that farmers either harvested their crops themeselves or hired daily laborers only when necessary. The challenges they faced, captured in themes like El Niño & La Niña: Climate Change Effects, Financial Struggles in a Volatile Market, and Limited Access to Modern Tools, included rising input costs, climate-related disruptions, a lack of mechanized equipment, and dependence on credit. Despite thee challenges, farmers demonstrated resilience through adaptive strategies, community collaboration, and effective use of available resources. These findings underscore the need to enhance financial literacy, bolster agricultural support services, and create interventions specifically designed for the unique circumstances of upland farming to improve economic sustainability and cost management." --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 Coasting practices.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Vegetables farmers.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Mountain barangays
Geographic subdivision Cebu City.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Small-scale.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Pre-planting strategies.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Agricultural inputs.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Rabutan, Jannica,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Palacio, Lenny,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Canoog, Vanessa,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Monera, Llamae,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Sidon, Missy,
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
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Library Location Other Library Location Shelving location Date acquired Full call number Barcode Date last seen Price effective from Koha item type
          College Library UCBL_MAIN Periodicals Index 21/10/2025 T R14un 2025 3UCBL000029045 21/10/2025 21/10/2025 Thesis

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