TY  - BOOK
AU  - Gabiana, Fritzie Mae.
AU  - Camaling, Daisy Jane,
AU  - Carumba, Julie Ann,
AU  - Martinez, Pamela Perl
AU  - Rico, Stephen Mark, 
TI  - Working capital management of small business owners
PY  - 2022///
CY  - Cebu City, Philippines
PB  - University of Cebu - Banilad, 
KW  - Working capital management
KW  - small business owners
KW  - management of cash inflows and outflows
KW  - monitoring of daily sales performance
KW  - purchases of raw materials
KW  - descriptive research
KW  - Banilad Cebu City
KW  - Philippines
N2  - Abstract: Capital management is the foundation of all company performance. It helps in both planning and control of the finances of an enterprise. This study aimed to determine the working capital management of small businesses in Banilad, Cebu City, Philippines. The final view is to suggest modules for effective and efficient working capital management for small businesses. 
The research utilized the descriptive survey type of research method, and three were two hundred thirteen (213) respondents from the different nature of business activities operating in Barangay Banilad, Cebu, City. The respondents were chosen using the random sampling technique. This study further utilized a researcher-designed designed questionnaire for data gathering regarding the working capital management of small businesses. The different statistical treatments used for data analysis were frequency counts and simple percentage-determining the profile of the business, weighted mean to analyze the data on working capital management.
The research revealed that more of the small businesses operating in Barangay Banilad, Cebu City was in the form of sari-sari stores and engaged in merchandising type of business. Moreover, the majority of them had been in operation for 1-3 years, is located in the city proper, and earn an average monthly income of 11,000-15,000. It was concluded that small businesses highly practiced working capital management in the aspect of the management of cash inflows and outflows, monitoring of daily sales performance, and purchases of materials for their business operation. There is also a significant between the responses of the small businesses owners on the working capital management applied in the business. Therefore, knowing the potential investment and working capital management will sustain businesses from the impacts in the market and able to maintain smooth operations due to flexibility of the capital, improving earnings and profitability and thus survive longer years
ER  -