000			03557nam a22003737a 4500
003			OSt
005			20251201164414.0
008			251021b |||||||| |||| 00| 0 eng d
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aAlcontin, Rocel Mae I., _eauthor.
245			_aUnveiling the budgeting practices of carinderia eateries in Cebu City / _cRocel Mae I. Alcotin, Krizia Camille R. Borden, Lhea Mae B. Duredo, and Kaila Nicole P. Mondejar.
260			_aCebu City, Philippines : _bUniversity of Cebu-Banilad, _cc2025.
300			_axiv, 182 pages : _bcolored illustrations ; _c11 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes bibliographical refences.
520			_a"Smart budgeting is essential for small-scale eateries to maintain financial stability. It helps business owners plan for the future and work towards their goals. In contrast, poor budgeting can lead to lasting financial issues and hinder a business from achieving its goals. Anchored in resource dependency, and supported by resource-based theory and constraints, this study explored the budgeting practices of small-scale eateries in Cebu City. The findings serve as the foundation for a proposed budgeting primer aimed at helping these businesses integrate proper practices to manage expenses. A descriptive survey method was employed in this study, conducted in Cebu City, specifically in the barangays of Talamban, Mabolo, San Nicolas, and Labangon, which have the most registered carinderia according to the Department of Trade and Industry [DTI]. Through random sampling a total of 39 small-scale eateries were selected a respondents. Data were collected using a researcher-designed survey questionnaire covering the profile of the small-scale eatery, cost planning, cost control, and cash flow. After obtaining the necessary permissions, surveys were conducted with the 39 selected respondents, adhering to ethical research principles. The data were analyzed using frequency count and simple percentage, weighted mean, one-way ANOVA, and ranking. The findings reveal that budgeting practices play a vital role in ensuring the financial stability and sustainability of small-scale eateries in Cebu City. Regardless of their unique offerings or operational profiles, these establishments consistently implement key financial strategies such as cost planning, cost control, and cash flow management. Through strategic cost planning, they optimize resource allocation, reduce waste, and adapt to market price fluctuations to maintain profitability. Cost control practices enhance operational efficiency by managing food, labor, and utility expenses. While cash flow management is moderately applied—mainly due to irregular profit inflows—these eateries are still able to maintain sufficient liquidity to meet daily operational needs." --Abstract
521			_aAdult
541			_xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aText in English
650			_aBudgeting practices.
650			_aSmall-scale eateries.
650			_aCost planning.
650			_aCost control.
650			_aCash flow.
650			_zMabolo, Labangon, San Nicolas, Talamban, Philippines.
700			_aBorden, Krizia Camille R., _eauthor.
700			_aDurero, Lhea Mae B., _eauthor.
700			_aMondejar, Kaila Nicole P., _eauthor.
942			_2ddc _cTHE
998			_cLeslie [new] _d10/21/2025
999			_c14529 _d14529