000			03191nam a22003257a 4500
003			OSt
005			20230329160036.0
008			230329b |||||||| |||| 00| 0 eng d
040			_aUniversity of Cebu - Banilad _cUniversity of Cebu - Banilad
100			_aCamance, Hannah Marie L.,
245			_aLived experience of the small-scale business owners in Cabancalan, Mandaue City in product costing / _cHannah Marie L. Camance, Jessevie Pilapil, Reynan M. Villarosa, Marijoy N. Ymbong.
260			_aCebu City, Philippines _bUniversity of Cebu - Banilad _cc2022
300			_axi, 114 pages : _billustration, tables, maps;
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
520			_aAbstract: Small and medium enterprises [SMEs] are the economic lifeblood of the Philippines. The study explores the lived experiences of small-scale business owners in Cabancalan, Mandaue City, in terms of product costing. These businesses faced different difficulties and challenges such as poor documentation of costing, lack of transparency, product cost distortions, and failure to understand costing systems. This study aims to help and provide strategies for sustaining their business during the economic downturn. Thus, they used it to mitigate the existing and new challenges they encountered in their business. This research used a phenomenological research design aided by an open-ended survey questionnaire made by the researchers. This approach investigates the lived experience of participants with an phenomenon that shows the differences between their experiences in the same event. This study was conducted at the selected small businesses in Cabancalan, Mandaue City, Cebu, Philippines. There were five (5) small-scale business owners needed for the interview. The proponents sought permission and obtained a certificate to conduct the study and gather data. The information collected is subjected to thematic analysis. The researchers ensure that the study adhered the ethical considerations. The following points were developed in response to the lived experiences of small-scale business owners in product costing: (a) Convenience in product costing manually; Manually costing of products is preeminent for small-scale businesses. An easy-to-use method, Costing that earns a profit, Dynamic Pricing, Less cost checking and tracking. (b) Basis of product costing manually; Expertise is lacking. (c) latency of product costing. (d) Challenges in product costing method; Market Price Instability leads to ineffectiveness, Inadvertent suppliers' errors with purchased items, and Irregular business revenues. (e) Mitigation of the challenges. Cross-checking on the purchase items.
541			_xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aEnglish
653			_aCost accounting.
653			_aSmall-scale businesses.
653			_aProduct costing.
653			_aPhenomenological.
700			_aPilapil, Jessevie,
700			_aVillarosa, Reynan M.,
700			_aYmbong, Marijoy N.,
942			_2ddc _cTHE
998			_cJanna [new] _d3/29/2023
999			_c11486 _d11486