000			03276nam a22003857a 4500
003			OSt
005			20230411114012.0
008			230411b |||||||| |||| 00| 0 eng d
040			_aUniversity of Cebu - Banilad _cUniversity of Cebu - Banilad
100			_aLumanta, Diovan.
245			_aProduct costing: _bchallenges encountered by the owners of the plumbing service business entities / _cDiovan Lumanta, Gerilyn Indac, Marijoy Colina, Ma. Rusell Matugas, Crezadel Ponsica.
260			_aCebu City, Philippines : _bUniversity of Cebu - Banilad, _cc2022.
300			_axii, 138 pages :
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
520			_aAbstract: Plumbers have been named the most important front-line health workers in the world, according to the World Health Organization. Among the goals of the World Plumbing Council is to raise awareness of the plumbing industry's involvement in environmental protection by delivering safe, fresh water and sanitation through proper resource management, care, reuse, and conservation. This study aimed to assess the problems or challenges encountered by the owners of the plumbing service business entities in Cebu on product costing with the end view of formulating a costing primer as an effective tool in pricing decisions for management planning and control. The study utilized the descriptive survey method, and forty (40) respondents were from the different plumbing service business entities in Cebu. A researcher-made survey questionnaire was used for data gathering. Statistical treatment used for data analysis were frequency count and simple percentage in determining the profile of the business entity, weighted mean to analyze the data about the challenges encountered by the owners in the plumbing services in terms of product costing, and One-Way ANOVA on the differences of the respondents' responses on the challenges they encountered on product costing. The study revealed that the owners of the plumbing services business entity situated in Cebu are engaged in the form of a sole proprietorship, employ 6-10 people only, are located at their homes, and have been operating for more than (5-7) five to seven years. The results revealed that the challenges of the owners of plumbing service business entities encountered on product costing in terms of direct labor and overhead costs were moderately challenging. In contrast, the direct material cost was very challenging. There was no significant difference among the respondent's responses on the problems or challenges encountered by the owners of the plumbing services on product costing.
541			_xBiore, Christopher _yCollege of Business and Accountancy _zBSBA-Management Accounting
546			_aEnglish
653			_aProduct Costing
653			_aPlumbing
653			_adirect material cost
653			_adirect labor cost
653			_aoverhead cost
653			_adescriptive research
653			_aCebu
653			_aPhilippines
700			_aColina, Marijoy,
700			_aIndac, Gerilyn,
700			_aMatugas, Ma. Rusell,
700			_aPonsica, Crezadel,
942			_2ddc _cTHE
998			_cKassandra [new] _d04/11/2023
999			_c11491 _d11491