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040 _aUniversity of Cebu-Banilad
_cUniversity of Cebu-Banilad
100 _aTecson, Alyssa Kate,
_eauthor.
245 _aWorking capital management practices among small-scale medical supply stores in Cebu City /
_cAlyssa Kate Tecson, Mituzella Mhariel Mainit, Claire Ann Patosa, Chrisian Fhelle Tatoy, and Maria Fatima Villas.
260 _aCebu City, Philippines :
_bUniversity of Cebu-Banilad,
_cc2025.
300 _aviii- 157 pages :
_bcolored illustrations ;
_c11 cm.
336 _2rdacontent
_atext
337 _2rdamedia
_aunmediated
338 _2rdacarrier
_avolume
504 _aInludes bibliographical references.
520 _a"The medical supply stores are vital in maintaining the supply of healthcare products, but they face significant challenges related to liquidity, financial leverage, and inventory shortages. Poor working capital management could lead to shortfalls in cash, lost opportunities, high costs, and financial instability, which could disrupt operations and put public health at risk. In light of these challenges, researchers at the University of Cebu - Banilad investigated the working capital management practices among small-scale medical supply stores in Cebu City. Ultimately, this study aimed to enhance the financial stability, operational efficiency, and sustainability of small-scale medical supply stores, ensuring their continued role in supporting the local healthcare supply chain and the broader community. This study examined the working capital management practices of small-scale medical supply stores in Cebu City, Philippines. Anchored on the Contingency Theory and supported by the Cash Conservation Cycle and Operating Cycle Theories, the research focused on how these stores managed key components of working capital such as cash, inventory, and accounts payable. The respondents in this study were thirty-one (31) small-scale medical supply stores, using the z-score formula. Using a descriptive-survey method, data were collected from 31 sole proprietorship medical supply stores registered under the Department of Trade and Industry — Region 7, through a researcher-made questionnaire and face-to-face interaction. To analyze the respondents' profiles based on the initial capital investment, average value of inventory, years of operation, and business location, simple percentage and frequency count were used. Weighted mean was used to analyze the average in terms of cash, inventory, and accounts payable. The researchers used One-way ANOVA to determine the significant difference in working capital management practices among small-scale medical supply stores when grouped according to its profile. The findings revealed that while cash, inventory, and accounts payable management are moderately practiced, gaps remain in areas such as automation, forecasting, and internal control systems. Moreover, statistical analysis revealed no significant difference in working capital management practices when grouped according to profile. The study concludes with a proposed quick guide to help small-scale medical supply store owners improve their working capital strategies, contributing to greater financial stability and operational efficiency." --Abstract
521 _aAdult
541 _xBiore, Christopher
_yCollege of Business and Accountancy
_zAccountancy
546 _aText in English
650 _aWorking capital.
650 _aCash management.
650 _aInventory management.
650 _aAccounts payable managements.
650 _aSmall-scale medical supply stores.
650 _aWorking capital management quick guide
_zCebu City.
700 _aMainit, Mituzella Mhariel,
_eauhtor.
700 _aPatosa, Claire Ann,
_eauthor.
700 _aTatoy, Chrisian Fhelle,
_eauthor.
700 _aVillas, Maria Fatima,
_eauthor.
942 _2ddc
_cTHE
998 _cLeslie [new]
_d10/21/2025
999 _c14528
_d14528