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10687nam a2201225Ia 4500 |
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20250920174304.0 |
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171120n 000 0 eng d |
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Esmero, Asuncion E. |
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Corporate finance for the arts : |
| Designation of section section/part/series: (SE) [OBSOLETE] |
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| Remainder of title |
a development strategy for the Cultural Center of the Philippines / |
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Asuncion E. Esmero. |
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6 |
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46 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Dimensions |
28 cm. |
| Extent |
xx, 204 pages |
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text |
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rdacontent |
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unmediated |
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| 500 ## - GENERAL NOTE |
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Thesis (Ph.D.) -- Pamantasan ng Lungsod ng Maynila, 2004.;A dissertation presented to the faculty of the Graduate School of Management in partial fulfillment of the requirements for the degree Doctor of Business Administration. |
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56 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
ABSTRACT: This study aimed to develop a strategy for the Cultural Center of the Philippines (CCP) to finance the arts. Particularly, the researcher sought to answer the following questions: 1. What is the financial performance of the CCP for the past five (5) years? 2. What are the factors that affect the financial performance of CCP and how should these factors be analyzed as to procurement of funds, fund allocation and utilization? 3. What are the problems encountered in the procurement, allocation and utilization of funds? 4. What strategies can be adopted to solve the problem and achieve the improvement of its financial performance as to profitability, stability, liquidity and growth? 5. Based on the proposed strategies, can financial projections be formulated for the next five (5) years? The study was conducted at the Cultural Center of the Philippines, Roxas Boulevard, Manila form March 2003 to May 2004. The study focused only on the proprietary functions of CCP and used the descriptive method of research. In order to obtain the descriptive information required, the documentary analysis technique was applied. Since documentary analysis involves gathering information by examining records, the researcher gathered documents primarily from CCP's documents and records. For better results and analysis, the researcher applied the different concepts, facts and various analytical tools and techniques in finance suited for this particular study. In coming up with the comprehensive analysis of CCP's corporate financial performance from 1998 to 2002, the analytical procedures that the researcher applied included the use of comparative statements, horizontal analysis and vertical analysis. In addition to the analytical procedures applied, various analytical tools and techniques in finance were used like the basic accounting equations, ratios, averaging, percentage distribution, and the use of formula for computing net income and cash collections. To supplement the data, which could not be obtained from the documentary analysis, an interview of CCP officers, employees and other individuals who could primarily help in the study was conducted. To validate the accuracy of the data gathered, a triangulation method was used through focused group discussion. The results of the documentary analysis were presented first to the officers and employees of the Resource Management Group of CCP. To further validate the data, the results of the documentary analysis were presented again to the directors and employees of the Artistic Group and finally to the President and other members of the Management Committee. Triangulation took place in the analysis and evaluation stages for argumentation and clarification of th data was done before finalization of results. Conclusion As deduced from the findings of the study, it is evident that the CCP incurred substantial losses from its proprietary operations from 1998 to 2002 because the income earned both from operations and non-operations were not enough to sustain the huge expenses of the Center. The financial subsidy given by the government for the five (5) year period was indeed necessary to sustain operations and for CCP to be able to accomplish its mandate of promoting arts and culture in the country. Despite the net loss incurred, CCP maintains its stability and long run-solvency because of its vast and valuable assets comprising mainly of land and building structures. Aside from the substantial expenses in operations, the net loss incurred in the production of shows, operating the National Arts Center, low turn out of paying audience, decrease of interest income on money market placements and non-maximization of asset use mainly contributed to the unfavorable performance for the five (5) year period. Although some income projections and expense accounts from 1998 to 2002 indicated a favorable budget variance at year-end, the over-all analysis of financial performance is still unfavorable because the actual expenses incurred during the period were more than the actual earned revenues. Positive and favorable variances accompanied by net profit in operations are the most ideal to conclude that the business financial performance is favorable. It is apparent from the results of this study that the problems encountered in the procurement, allocation and utilization of funds, hindered the improvement of financial performance for the period. However, CCP could still improve its financial performance by addressing the problems and adopting strategies identified in this study to be able to generate more revenues and properly allocate and utilize funds. The CCP's primary objective of promoting arts and culture in the country should not be compromised in attaining its developmental objectives of profitability, stability, liquidity and growth. To attain CCP's objective of promoting arts and culture in the country and at the same time achieve profitability, stability, liquidity and growth, there should be a regular source of revenue using its vast and valuable assets. The income that will be derived from these assets will be a permanent source of income to sustain operations and programs. Based on the financial projections, CCP can improve its financial performance and achieve profitability, stability, liquidity and growth if efforts will be geared towards maximization of the use of CCP's vast assets particularly the full implementation of the CCP Complex Master Development Plan. The income that will be derived from the development will be the major solution to provide the needed revenues of the center. Recommendations The recommendations given were categorized into two and were addressed to the Cultural Center of the Philippines and the government. It is recommended that CCP should continue its efforts of improving its financial performance by increasing revenues, minimizing operational costs and utilizing its vast assets particularly implementing immediately the CCP Complex Development Plan, produce quality shows that are marketable and profitable, establish aggressive marketing and public relations programs, lobby to the government and other private organizations for support of CCP's developmental projects and programs, advance planning of shows and programs to provide enough time to market, formulate, review and implement effectively policies on the procurement, allocation and utilization of funds and offer the National Arts Center for long term lease including the Folks Arts Theater and the Manila Film Center for long term lease including the Folks Arts Theater and the Manila Film Center pending the full implementation of the CCP Complex Development Plan. The government on the other hand, should support CCP's programs and developmental projects by giving assistance in the implementation of the CCP Complex Development Plan; restoring the tax exemption privileges of the Center; allowing CCP to be an economic tourism zone; exempting CCP from the Salary Standardization Law; facilitating the immediate decision on CCP charter case; sparing CCP from political intervention and by continuing the financial support approved by Legislative Bodies to CCP Complex Development plan will be sufficient to sustain operations and programs. It is also recommended that further studies on this topic should be conducted by CCP top consider other important and relevant factors not included in this particular research. Further studies to be conducted can improve and enhance the findings and recommendations given. |
| Uniform Resource Identifier |
<a href=""></a> |
| 521 ## - TARGET AUDIENCE NOTE |
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| 753 ## - SYSTEM DETAILS ACCESS TO COMPUTER FILES |
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| Physical description |
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| Title |
|
| Record control number |
|
| 785 ## - SUCCEEDING ENTRY |
|---|
| Title |
|
| -- |
|
| Record control number |
|
| Main entry heading |
|
| International Standard Serial Number |
|
| 787 ## - OTHER RELATIONSHIP ENTRY |
|---|
| International Standard Serial Number |
|
| -- |
|
| Place, publisher, and date of publication |
|
| Related parts |
|
| Relationship information |
|
| Title |
|
| Record control number |
|
| 800 ## - SERIES ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
|
| -- |
|
| Dates associated with a name |
|
| Language of a work |
|
| Date of a work |
|
| Title of a work |
0 |
| Fuller form of name |
|
| Volume/sequential designation |
|
| 810 ## - SERIES ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
|
| -- |
|
| Subordinate unit |
|
| Date of a work |
|
| Title of a work |
|
| -- |
|
| Volume/sequential designation |
|
| 830 ## - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| International Standard Serial Number |
|
| -- |
|
| Uniform title |
|
| Name of part/section of a work |
|
| Number of part/section of a work |
|
| Language of a work |
0 |
| Volume/sequential designation |
|
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Institution code [OBSOLETE] |
|
| -- |
lcc |
| Item type |
Book |