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Bongalonta, Atty. Michael B.
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology

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Optimizing Financial Decision-Making: Use of Relevant Costing Techniques in Manufacturing Businesses in the Philippines Bongalonta, Atty. Michael B.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 6 No. 10 (2025): International Journal of Multidisciplinary: Applied Business and Education Res
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.06.10.21

Abstract

This study investigates the application and effectiveness of relevant costing among manufacturing businesses in Bulan, Sorsogon, with an emphasis on their impact on business performance. The research specifically assesses the extent to which relevant costing principles—such as identification of relevant and irrelevant costs, incremental analysis, pricing and cost control decisions, investment evaluation, and decision-making under resource constraints—are utilized by local manufacturing owners. Additionally, it examines key business performance indicators including gross profit rate, operating profit rate, and production yield rate, and explores the relationship between relevant costing utilization and business performance outcomes. Employing a quantitative research design that integrates descriptive and correlational approaches, the study surveyed 94 manufacturing business owners from a population of 124 registered entities, with data drawn from official local government records and audited financial statements spanning 2022 to 2025. Descriptive statistics revealed that relevant costing is “sometimes” applied in decision-making processes, with pricing and cost control decisions showing relatively higher utilization compared to incremental analysis and investment evaluation. Business performance analysis indicated low profitability levels, reflected by a gross profit rate of 17.46% and an operating profit rate of 3.75%, while production efficiency, measured by production yield rate, was moderate at 83.57%. Canonical Correlation Analysis established a statistically significant moderate relationship between relevant costing practices particularly in pricing, cost control, and investment appraisal and financial performance indicators.However, the inconsistent application of these practices limits their potential to fully enhance profitability, suggesting that other factors such as market dynamics and operational capabilities also influence business outcomes.  
The Accounting Practices and the Sustainability of Merchandising Businesses in the Municipality of Bulan, Sorsogon, Philippines Bongalonta, Atty. Michael B.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 6 No. 11 (2025): International Journal of Multidisciplinary: Applied Business and Education Res
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.06.11.20

Abstract

Long-term viability of local enterprises may be affected by financial management behaviors of its owners. It is in this premise that this study was conducted among merchandising businesses in Bulan, Sorsogon. This study examined the accounting and sustainability of these merchandising enterprises to determine and assess accounting practices, identify and assess sustainability, and establish the relationship between accounting practices and sustainability. Correlational research design and mixed-method approach were utilized. Quantitative and qualitative data were gathered and analyzed to gain comprehensive understanding of the phenomenon. Descriptive statistics, path analysis, and structural equation modeling were used to evaluate the direction of relationships between variables. The findings revealed that among merchandising businesses in Bulan, Sorsogon the accounting practices were practiced in an inconsistent manner. The most consistently done among these businesses were inventory management and record keeping. Data shows that conducting business in a manner that leads toward sustainability was practiced “sometimes”. Moreover, inventory management and record keeping had highest positive and significant effects on sustainability as shown by path analysis. SEM further verified this strong relationship. The study reveals that merchandising enterprises that are more systematic also exhibit higher resilience, financial stability and environmental responsibility.  
The Accounting Practices and the Sustainability of Merchandising Businesses in the Municipality of Bulan, Sorsogon, Philippines Bongalonta, Atty. Michael B.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 6 No. 11 (2025): International Journal of Multidisciplinary: Applied Business and Education Res
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.06.11.20

Abstract

Long-term viability of local enterprises may be affected by financial management behaviors of its owners. It is in this premise that this study was conducted among merchandising businesses in Bulan, Sorsogon. This study examined the accounting and sustainability of these merchandising enterprises to determine and assess accounting practices, identify and assess sustainability, and establish the relationship between accounting practices and sustainability. Correlational research design and mixed-method approach were utilized. Quantitative and qualitative data were gathered and analyzed to gain comprehensive understanding of the phenomenon. Descriptive statistics, path analysis, and structural equation modeling were used to evaluate the direction of relationships between variables. The findings revealed that among merchandising businesses in Bulan, Sorsogon the accounting practices were practiced in an inconsistent manner. The most consistently done among these businesses were inventory management and record keeping. Data shows that conducting business in a manner that leads toward sustainability was practiced “sometimes”. Moreover, inventory management and record keeping had highest positive and significant effects on sustainability as shown by path analysis. SEM further verified this strong relationship. The study reveals that merchandising enterprises that are more systematic also exhibit higher resilience, financial stability and environmental responsibility.  
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