000			03423nam a22003617a 4500
003			OSt
005			20230413102001.0
008			230412b |||||||| |||| 00| 0 eng d
040			_aUniversity of Cebu - Banilad _cUniversity of Cebu - Banilad
100			_aGramatica, Jennifer O.,
245			_aPayroll management practices of small and medium enterprises _b: a basis for proposed quick guide / _cJennifer O. Gramatica, Relyn B. Cejano, Kathleen G. Hayag, Cheenee S. Andam, Clifford R. Filipino.
260			_aCebu City, Philippines _bUniversity of Cebu - Banilad _cc2022
300			_axi, 122 pages : _billustrations, maps, tables ;
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
520			_aAbstract: Small and Medium Enterprises [SMEs] are the Philippines economic lifeblood. Accounting for more than 99% of registered businesses and providing 60% of jobs. This study aimed to investigate the payroll management practices for small and medium enterprises in Barangay Mantuyong, Mandaue City, in terms of attendance and time charges management, payslip distribution coordination with other departments, and salary rate management. This research applied the descriptive-survey research method and was conducted among the LGU- registered and barangay-registered small and medium enterprises in Barangay Mantuyong, Mandaue City. The respondents were thirty-three (33) payroll personnel of small and medium enterprises and were chosen using a purposive sampling method. This study utilized the researcher-made survey questionnaire as the primary tool in data gathering on small and medium enterprises' profiles and their payroll management practices. The researchers have adhered to the ethical principles of the beneficence, non-maleficence, justice, and autonomy. Simple percentage, weighted mean and one way analysis of variance [ANOVA] were used to treat the gathered data. The study revealed that the payroll practices by small and medium enterprises in terms of attendance and time charges management was moderately practiced, while payslip distribution coordination with other departments and salary rate management were highly practiced. Also, the study was able to show that SMEs had different views on payroll management practices. The study's findings have practical relevance to small and medium enterprises to develop an advanced payroll management system that would improve payroll preparation and computation and helps small and medium enterprises boost efficiency and performance in payroll processing. The researchers recommend that the national and local governments should develop a comprehensive program with the goal of improving small and medium-sized enterprises' knowledge and awareness of payroll management practices.
541			_xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aEnglish
653			_aManagement accounting.
653			_aPayroll management practices.
653			_aAttendance and time charges management.
653			_aPay slip distribution.
653			_aSalary rate management.
653			_aSmall and medium entrepreneurs.
700			_aCejano, Relyn B.,
700			_aHayag, Kathleen G.,
700			_aAndam, Cheenee S.,
700			_aFilipino, Clifford R.,
942			_2ddc _cTHE
998			_cJanna [new] _d04/12/2023
999			_c11496 _d11496