TY  - BOOK
AU  - Tecson, Alyssa Kate,
AU  - Mainit, Mituzella Mhariel,
AU  - Patosa, Claire Ann,
AU  - Tatoy, Chrisian Fhelle,
AU  - Villas, Maria Fatima,
TI  - Working capital management practices among small-scale medical supply stores in Cebu City
PY  - 2025///
CY  - Cebu City, Philippines
PB  - University of Cebu-Banilad
KW  - Working capital
KW  - Cash management
KW  - Inventory management
KW  - Accounts payable managements
KW  - Small-scale medical supply stores
KW  - Working capital management quick guide
KW  - Cebu City
N1  - Inludes bibliographical references; Adult
N2  - "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
ER  -