Product costing: challenges encountered by the owners of the plumbing service business entities / Diovan Lumanta, Gerilyn Indac, Marijoy Colina, Ma. Rusell Matugas, Crezadel Ponsica.
Material type:
TextPublisher: Cebu City, Philippines : University of Cebu - Banilad, c2022Description: xii, 138 pagesContent type: text Media type: unmediated Carrier type: volumeSubject(s): Product Costing | Plumbing | direct material cost | direct labor cost | overhead cost | descriptive research | Cebu | PhilippinesSummary: Abstract: Plumbers have been named the most important front-line health workers in the world, according to the World Health Organization. Among the goals of the World Plumbing Council is to raise awareness of the plumbing industry's involvement in environmental protection by delivering safe, fresh water and sanitation through proper resource management, care, reuse, and conservation. This study aimed to assess the problems or challenges encountered by the owners of the plumbing service business entities in Cebu on product costing with the end view of formulating a costing primer as an effective tool in pricing decisions for management planning and control.
The study utilized the descriptive survey method, and forty (40) respondents were from the different plumbing service business entities in Cebu. A researcher-made survey questionnaire was used for data gathering. Statistical treatment used for data analysis were frequency count and simple percentage in determining the profile of the business entity, weighted mean to analyze the data about the challenges encountered by the owners in the plumbing services in terms of product costing, and One-Way ANOVA on the differences of the respondents' responses on the challenges they encountered on product costing.
The study revealed that the owners of the plumbing services business entity situated in Cebu are engaged in the form of a sole proprietorship, employ 6-10 people only, are located at their homes, and have been operating for more than (5-7) five to seven years. The results revealed that the challenges of the owners of plumbing service business entities encountered on product costing in terms of direct labor and overhead costs were moderately challenging. In contrast, the direct material cost was very challenging. There was no significant difference among the respondent's responses on the problems or challenges encountered by the owners of the plumbing services on product costing.
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Periodicals | T L97pr 2022 (Browse shelf) | Not for loan | 3UCBL000026731 |
Abstract: Plumbers have been named the most important front-line health workers in the world, according to the World Health Organization. Among the goals of the World Plumbing Council is to raise awareness of the plumbing industry's involvement in environmental protection by delivering safe, fresh water and sanitation through proper resource management, care, reuse, and conservation. This study aimed to assess the problems or challenges encountered by the owners of the plumbing service business entities in Cebu on product costing with the end view of formulating a costing primer as an effective tool in pricing decisions for management planning and control.
The study utilized the descriptive survey method, and forty (40) respondents were from the different plumbing service business entities in Cebu. A researcher-made survey questionnaire was used for data gathering. Statistical treatment used for data analysis were frequency count and simple percentage in determining the profile of the business entity, weighted mean to analyze the data about the challenges encountered by the owners in the plumbing services in terms of product costing, and One-Way ANOVA on the differences of the respondents' responses on the challenges they encountered on product costing.
The study revealed that the owners of the plumbing services business entity situated in Cebu are engaged in the form of a sole proprietorship, employ 6-10 people only, are located at their homes, and have been operating for more than (5-7) five to seven years. The results revealed that the challenges of the owners of plumbing service business entities encountered on product costing in terms of direct labor and overhead costs were moderately challenging. In contrast, the direct material cost was very challenging. There was no significant difference among the respondent's responses on the problems or challenges encountered by the owners of the plumbing services on product costing.
Biore, Christopher College of Business and Accountancy BSBA-Management Accounting
English
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