Agustin, Lois Clarisse F., Balboa, Justin Daniel T., Henson, Ishin Angela M., Jamisola, Lyca Mae L.,Lao, Angeline Yna Y., Manalo, Patricia Jane M., Ocampo, Rica R., Pacaanas, Airish Bhea, Ramos, Katherine Gian V. 4 0
Determining the correlation between budgeting approach practices and level of profitability of SMES in Intramuros, Manila / 6 6 Agustin, Lois Clarisse F., Balboa, Justin Daniel T., Henson, Ishin Angela M., Jamisola, Lyca Mae L.,Lao, Angeline Yna Y., Manalo, Patricia Jane M., Ocampo, Rica R., Pacaanas, Airish Bhea, Ramos, Katherine Gian V. - - - 99 pp. 28 cm. - - - - - . - . - 0 . - . - 0 .
Business Research: (BSBA major in Financial Management) - Pamantasan ng Lungsod ng Maynila, 2024.
5
Abstract This study investigated the relationship between budgeting approach practices and Small and Medium Enterprises (SMEs) profitability in Intramuros, Manila. The research design employed descriptive and correlational research methodologies. The study involved small and medium-sized enterprises as respondents, selected through purposive sampling. The data was gathered by a survey questionnaire and analyzed using statistical methods such as frequency distribution, percentage, weighted mean, and Fisher's exact test. The findings indicated that the prevailing budgeting approach employed by SMEs was Activity-Based Budgeting (ABB), with manual budgeting and spreadsheets being the most frequently utilized tools. The study revealed that there is no correlation between budgeting approach practices and the profitability level of small and medium-sized enterprises. This implied that other elements outside budgeting approach practices are other considerable factors that could affect the profitability of small and medium-sized enterprises. This study enhances the current understanding of financial management, particularly in the budgeting of small and medium-sized enterprises. It is keen on improving financial management procedures and encouraging the sustainable expansion of SMEs. It also provides insightful information on improving budgeting procedures and profitability. Keywords: Budgeting Approach Practices, Profitability, Small and Medium-Sized Enterprises (SMEs), Intramuros, Manila.
5
2 = =
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2 --0------
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/ 2
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Determining the correlation between budgeting approach practices and level of profitability of SMES in Intramuros, Manila / 6 6 Agustin, Lois Clarisse F., Balboa, Justin Daniel T., Henson, Ishin Angela M., Jamisola, Lyca Mae L.,Lao, Angeline Yna Y., Manalo, Patricia Jane M., Ocampo, Rica R., Pacaanas, Airish Bhea, Ramos, Katherine Gian V. - - - 99 pp. 28 cm. - - - - - . - . - 0 . - . - 0 .
Business Research: (BSBA major in Financial Management) - Pamantasan ng Lungsod ng Maynila, 2024.
5
Abstract This study investigated the relationship between budgeting approach practices and Small and Medium Enterprises (SMEs) profitability in Intramuros, Manila. The research design employed descriptive and correlational research methodologies. The study involved small and medium-sized enterprises as respondents, selected through purposive sampling. The data was gathered by a survey questionnaire and analyzed using statistical methods such as frequency distribution, percentage, weighted mean, and Fisher's exact test. The findings indicated that the prevailing budgeting approach employed by SMEs was Activity-Based Budgeting (ABB), with manual budgeting and spreadsheets being the most frequently utilized tools. The study revealed that there is no correlation between budgeting approach practices and the profitability level of small and medium-sized enterprises. This implied that other elements outside budgeting approach practices are other considerable factors that could affect the profitability of small and medium-sized enterprises. This study enhances the current understanding of financial management, particularly in the budgeting of small and medium-sized enterprises. It is keen on improving financial management procedures and encouraging the sustainable expansion of SMEs. It also provides insightful information on improving budgeting procedures and profitability. Keywords: Budgeting Approach Practices, Profitability, Small and Medium-Sized Enterprises (SMEs), Intramuros, Manila.
5
2 = =
2
2 --0------
6 --0-- 2 --------
0 2 --
--20------
--------20--
--------20--
----2
/ 2
/ 2
/
/