04094nam a22003857a 4500 OSt 20251201095516.0 251021b |||||||| |||| 00| 0 eng d University of Cebu-Banilad University of Cebu-Banilad Tecson, Alyssa Kate, author. Working capital management practices among small-scale medical supply stores in Cebu City / Alyssa Kate Tecson, Mituzella Mhariel Mainit, Claire Ann Patosa, Chrisian Fhelle Tatoy, and Maria Fatima Villas. Cebu City, Philippines : University of Cebu-Banilad, c2025. viii- 157 pages : colored illustrations ; 11 cm. rdacontent text rdamedia unmediated rdacarrier volume Inludes bibliographical references. "The medical supply stores are vital in maintaining the supply of healthcare products, but they face significant challenges related to liquidity, financial leverage, and inventory shortages. Poor working capital management could lead to shortfalls in cash, lost opportunities, high costs, and financial instability, which could disrupt operations and put public health at risk. In light of these challenges, researchers at the University of Cebu - Banilad investigated the working capital management practices among small-scale medical supply stores in Cebu City. Ultimately, this study aimed to enhance the financial stability, operational efficiency, and sustainability of small-scale medical supply stores, ensuring their continued role in supporting the local healthcare supply chain and the broader community. This study examined the working capital management practices of small-scale medical supply stores in Cebu City, Philippines. Anchored on the Contingency Theory and supported by the Cash Conservation Cycle and Operating Cycle Theories, the research focused on how these stores managed key components of working capital such as cash, inventory, and accounts payable. The respondents in this study were thirty-one (31) small-scale medical supply stores, using the z-score formula. Using a descriptive-survey method, data were collected from 31 sole proprietorship medical supply stores registered under the Department of Trade and Industry — Region 7, through a researcher-made questionnaire and face-to-face interaction. To analyze the respondents' profiles based on the initial capital investment, average value of inventory, years of operation, and business location, simple percentage and frequency count were used. Weighted mean was used to analyze the average in terms of cash, inventory, and accounts payable. The researchers used One-way ANOVA to determine the significant difference in working capital management practices among small-scale medical supply stores when grouped according to its profile. The findings revealed that while cash, inventory, and accounts payable management are moderately practiced, gaps remain in areas such as automation, forecasting, and internal control systems. Moreover, statistical analysis revealed no significant difference in working capital management practices when grouped according to profile. The study concludes with a proposed quick guide to help small-scale medical supply store owners improve their working capital strategies, contributing to greater financial stability and operational efficiency." --Abstract Adult Biore, Christopher College of Business and Accountancy Accountancy Text in English Working capital. Cash management. Inventory management. Accounts payable managements. Small-scale medical supply stores. Working capital management quick guide Cebu City. Mainit, Mituzella Mhariel, auhtor. Patosa, Claire Ann, author. Tatoy, Chrisian Fhelle, author. Villas, Maria Fatima, author. ddc THE Leslie [new] 10/21/2025 14528 14528 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN PERIODICALS 2025-10-21 T T22wo 2025 3UCBL000029049 2025-10-21 2025-10-21 THE