03557nam a22003737a 4500 OSt 20251201164414.0 251021b |||||||| |||| 00| 0 eng d University of Cebu-Banilad University of Cebu-Banilad Alcontin, Rocel Mae I., author. Unveiling the budgeting practices of carinderia eateries in Cebu City / Rocel Mae I. Alcotin, Krizia Camille R. Borden, Lhea Mae B. Duredo, and Kaila Nicole P. Mondejar. Cebu City, Philippines : University of Cebu-Banilad, c2025. xiv, 182 pages : colored illustrations ; 11 cm. rdacontent text rdamedia unmediated rdacarrier volume Includes bibliographical refences. "Smart budgeting is essential for small-scale eateries to maintain financial stability. It helps business owners plan for the future and work towards their goals. In contrast, poor budgeting can lead to lasting financial issues and hinder a business from achieving its goals. Anchored in resource dependency, and supported by resource-based theory and constraints, this study explored the budgeting practices of small-scale eateries in Cebu City. The findings serve as the foundation for a proposed budgeting primer aimed at helping these businesses integrate proper practices to manage expenses. A descriptive survey method was employed in this study, conducted in Cebu City, specifically in the barangays of Talamban, Mabolo, San Nicolas, and Labangon, which have the most registered carinderia according to the Department of Trade and Industry [DTI]. Through random sampling a total of 39 small-scale eateries were selected a respondents. Data were collected using a researcher-designed survey questionnaire covering the profile of the small-scale eatery, cost planning, cost control, and cash flow. After obtaining the necessary permissions, surveys were conducted with the 39 selected respondents, adhering to ethical research principles. The data were analyzed using frequency count and simple percentage, weighted mean, one-way ANOVA, and ranking. The findings reveal that budgeting practices play a vital role in ensuring the financial stability and sustainability of small-scale eateries in Cebu City. Regardless of their unique offerings or operational profiles, these establishments consistently implement key financial strategies such as cost planning, cost control, and cash flow management. Through strategic cost planning, they optimize resource allocation, reduce waste, and adapt to market price fluctuations to maintain profitability. Cost control practices enhance operational efficiency by managing food, labor, and utility expenses. While cash flow management is moderately applied—mainly due to irregular profit inflows—these eateries are still able to maintain sufficient liquidity to meet daily operational needs." --Abstract Adult Biore, Christopher College of Business and Accountancy Accountancy Text in English Budgeting practices. Small-scale eateries. Cost planning. Cost control. Cash flow. Mabolo, Labangon, San Nicolas, Talamban, Philippines. Borden, Krizia Camille R., author. Durero, Lhea Mae B., author. Mondejar, Kaila Nicole P., author. ddc THE Leslie [new] 10/21/2025 14529 14529 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN PERIODICALS 2025-10-21 T Al18un 2025 3UCBL000029050 2025-10-21 2025-10-21 THE