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  <controlfield tag="005">20251201095412.0</controlfield>
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    <subfield code="a">University of Cebu-Banilad</subfield>
    <subfield code="c">University of Cebu-Banilad</subfield>
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    <subfield code="a">Romano, Leslie,</subfield>
    <subfield code="e">author.</subfield>
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  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Financial management practices of restobars in Bantayan Island, Cebu /</subfield>
    <subfield code="c">Leslie Romano, and Rana Ed Yaun.</subfield>
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    <subfield code="a">Cebu City, Philippines :</subfield>
    <subfield code="b">University of Cebu-Banilad,</subfield>
    <subfield code="c">c2025.</subfield>
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    <subfield code="a">x, 156 pages :</subfield>
    <subfield code="b">colored illustrations :</subfield>
    <subfield code="c">11 cm.</subfield>
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    <subfield code="2">rdacarrier</subfield>
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    <subfield code="a">Includes bibliographical references.</subfield>
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    <subfield code="a">"Restobars play a vital role in supporting the tourism-driven economy. Despite their importance, many of these establishments face ongoing challenges in managing their finances effectively. This study aimed to determine the financial management practices of restobars in Bantayan Island, Cebu, particularly in the areas of cash flow management, budgeting, expense control, and inventory management.
This study employed a quantitative-descriptive research design. The research was conducted among registered restobars located across the municipalities of Batanyan, Madridejos, and Santa Fe. Thirty-seven(37) restobars were randomly selected to participate. The instrument used was a researcher-made questionnaire divided into two parts: profile and financial management practices. Responses were measured using a 4-point Likert scale. Data gathered were treated using frequency, percentage, weighted mean, ranking, and One-way Analysis of Variance (ANOVA).
The findings revealed that cash flow management (2.72) and inventory management (2/52) were moderately practiced, while budgeting (2.36) and expense control (2.44) were slightly practiced. The overall mean score of 2.51 indicated a moderate level of financial management practice. Furthermore, the results of the ANOVA showed that the P-values were higher than the 5% level of significance, indicating no significant differences in financial management practices when grouped according to their profile. Hence, the null hypothesis was accepted. Therefore, to support and improve their financial decision-making and performance, a financial management primer was proposed to assist restobar owners in enhancing their budgeting, expense control, and overall financial strategies." --Abstract</subfield>
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    <subfield code="a">Adult</subfield>
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    <subfield code="x">Biore, Christopher</subfield>
    <subfield code="y">College of Business and Accountancy</subfield>
    <subfield code="z">Accountancy</subfield>
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    <subfield code="a">Text in English</subfield>
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    <subfield code="a">Financial management.</subfield>
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    <subfield code="a">Cash flow management.</subfield>
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    <subfield code="a">Budgeting.</subfield>
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    <subfield code="a">Expense control.</subfield>
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    <subfield code="a">Inventory management.</subfield>
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    <subfield code="a">Restobars</subfield>
    <subfield code="z">Bantayan Island.</subfield>
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    <subfield code="a">Yaun, Rana Ed, </subfield>
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    <subfield code="c">Leslie [new]</subfield>
    <subfield code="d">10/21/2025</subfield>
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    <subfield code="d">2025-10-21</subfield>
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