CHAPTER 4 PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

This chapter presents, analyzes and interprets the data gathered from the survey conducted in relation to the problems of the study. The researchers analyze the data gathered by breaking up the whole study into constituent parts according to the specific questions under the statement of the problem. This is to bring out focus on the essential features of the studies they presented the data by organizing them into logical, sequential, and meaningful categories and classifications to make them amenable to study and interpretation. 1. Business Perspective Table 1 presents the frequency distribution, percentage, and ranking of business perspective as to years of existence. Table 1 Business Perspective According to Years of Existence Years of Existence From 3 years up to 5 years From 6 years up to 8 years From 9 years up to 11 years From 12 years up to 14 years 15 years and above Total Frequency 11 15 3 0 1 30 Percentage 36.67% 50% 10% 0% 3.33% 100% Rank 2 1 3 4

Table 1 illustrates the distribution of the business perspective according to years of existence. Out of 30 respondents, 11 or 36.67% of them work on the branch that exists from 3 to 5 years. Fifteen (15) or 50% of them are working at
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the branch that exists from 6 to 8 years .Three (3) or 10% of them work on the branch that exists from 9 to 11 years while one (1) or 3.33% is working on a branch that exists for 15 years and above. It shows that majority of the respondents are in branches with 3 to 5 years of existence. Table 2 presents the frequency distribution, percentage and ranking of the business perspective as to their number of personnel in each branch. Table 2 Business Perspective According to Number of Personnel in each Branch Number of personnel in each branch 1 2 pharmacists 3 5 pharmacists 6 10 pharmacists Total

Frequency 11 18 1 30

Percentage 36.67% 60% 3.33% 100%

Rank 2 1 3

Table 2 shows that 11 or 36.67% of the respondents are in the branch that have 1 2 pharmacists. Eighteen (18) or 60% are in the branches that have 3 5 pharmacists and one (1) or 3.33% are in the branches that have 6 10 pharmacists. It shows that majority of the respondents are in branches that have 3 5 pharmacists. Table 3 presents the frequency distribution and percentage and ranking of the business perspective as to location.

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Table 3 Business Perspective According to Location

Location Wet/Dry Market Church/Schools Shopping Malls Commercial center Along highways Hospitals Total

Frequency 3 2 2 2 17 4 30

Percentage 10% 6.67% 6.67% 6.67% 56.67% 13.33% 100%

Rank 3 4.5 4.5 4.5 1 2

The results show that three (3) or 10% of the respondents are in branches that are located near the wet/dry market. Two (2) or 6.67% of the respondents are in branches that are located near the church/schools, shopping malls and commercial center. Seventeen (17) or 56.67% of the respondents are in a branch located along highways and 4 or 13.33% are located near the hospitals. It shows that most of the respondents are located in branches that are along highways. Table 4 presents the frequency distribution and percentage and ranking of the business perspective as to sources of drugs and medicines.

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Table 4 Business Perspective According to Sources of Drugs and Medicines Sources of Drugs and Medicines Pharmaceutical companies Head Office Total

Frequency 14 16 30

Percentage 46.67% 53.33% 100%

Rank 2 1

Based on the above table, the branches source of drugs are within pharmaceutical companies with a frequency of 14 or 46.67% and the head office with a frequency of 53.33%. Table 5 presents the frequency distribution and percentage and ranking of the business perspective as to most saleable drugs. Table 5 Business Perspective According to Most Saleable Drug

Most Saleable Drugs Paracetamol Amoxicillin Acetylsalicylic acid Total

Frequency 17 11 2 30

Percentage 56.67% 36.67% 6.66% 100%

Rank 1 2 3

Table 5 shows that the majority of the respondents are said that their most saleable product is Paracetamol with frequency of 17 or 56.67%. It was followed by Amoxicillin with a frequency of 11 or 36.67%. Acetylsalicylic acid ranked third with frequency of two (2) or 6.66%.
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Table 6 presents the frequency distribution and percentage and ranking of the business perspective as services rendered. Table 6 Business Perspective According to Services Rendered

Services Rendered Drug information Patient counselling Generic dispering Total

Frequency 6 2 22 30

Percentage 20% 6.67% 73.33% 100%

Rank 2 3 1

Table 6 shows that six (6) or 20% of the branches render drug information service. Two (2) or 6.67% of the branches render patient counselling and twentytwo (22) or 73.33% of the branches render generic dispersing. . Table 7 presents the frequency distribution and percentage and ranking of the business perspective as to storage facilities. Table 7 Business Perspective According to Storage Facilities Storage Facilities Stockroom within the drugstore Bodega/warehouse Satellite/depots Total Frequency 27 2 1 30 Percentage 90% 6.67% 3.33% 100% Rank 1 2 3

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Table 7 shows that 27 or 90% of the branches storage facilities is a stockroom. Two (2) of the branches storage facility is a bodega/warehouse while one (1) or 3.33% is a satellite/depots. Thirty (30) or 100% of the branch respondents agreed that the branch apply just window display type of merchandise display. 2. Profile of the Respondents Table 8 presents the frequency distribution and percentage and ranking of the respondents by their age. Table 8 Distribution of Respondents According to Age

Age 25 years and below 26 30 years old 31 35 years old 36 40 years old 41 45 years old 46 years old and above Total

Frequency 9 11 8 2 1 1 30

Percentage 30% 36.67% 26.67% 6.67% 3.33% 3.33% 100%

Rank 2 1 3 4 5.5 5.5

The result shows that nine (9) or 30% of the respondents are in the age of below 25. Eleven (11) or 36.67 % of the respondents are in 26 to 30 years old while eight (8) or 26.67% are 30 to 35 years old. Two of the respondents are in the age of 36 to 40 and lastly, one (1) or 3.33% of the respondents is 41 to 45 and 46 years old above.
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Table 9 presents the frequency distribution and percentage and ranking of the respondents by their civil status. Table 9 Distribution of Respondents According to Civil Status

Civil Status Single Married Widow/widower Total

Frequency 24 5 1 30

Percentage 80% 16.67% 3.33% 100%

Rank 1 2 3

The result shows that 24 or 80% of the respondents are married while five (5) or 16.67% are single and lastly one (1) or 3.33% of them is a widow/widower. Table 10 presents the frequency distribution and percentage and ranking of the respondents by their position in the company. Table 10 Distribution of Respondents According to Position in the Company

Position in the Company Branch Manager Assistant Branch Manager Branch Administrative Assistant Chief Pharmacist Pharmacy Assistant Total
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Frequency 5 6 4 7 8 30

Percentage 16.67% 20% 13.33% 23.33% 26.67% 100%

Rank 4 3 5 2 1

The above table shows that five (5) of the respondents are branch managers, six (6) or 20% of the respondents are assistant branch manager, four (4) of them are branch administrative assistant, seven (7) or 26.67% are chief pharmacist and eight or (8) or 26.67 are pharmacy assistants. Thirty or 100% of the respondents agreed that they are all female, their highest educational attainment is bachelors degree and their length of service in the company is below 15 years. 3. Supply Chain Table 11 presents the weighted mean and verbal interpretation of supply chain relative to product procurement.

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Table11 Weighted Mean and Verbal Interpretation of Supply Chain Relative to Product Procurement Weighted Verbal Mean Interpretation Strongly 4.93 Agree Strongly 4.70 Agree 4.77 Strongly Agree Strongly Agree

Product Procurement 1. Procurement personnel follows the purchasing procedure. 2. Chief pharmacist prepare an order list (list of in support of each acquisition. 3. Consumption of drugs (fast selling and slow-moving medicines) is accounted in making an order list. 4. Epidemic or common/seasonal diseases (e.g. in the colder season, increase demand for cold and cough medicine) is also considered in making an order list. 5. Discounts offered on volume purchase are considered in preparing an order list. 6. Demand changes of drugs is regarded as to preparation of an order list. 7. Expiration dates of medicines are also accounted in making an order list. 8. Morbidity (actual needs of customers) and treatment schedule (frequency of diseases) are considered in preparing an order list. 9. The chief pharmacist approves the order list to verify the order. 10. The branch acquires medicines from the main office. Average Weighted Mean

4.63 4.40 4.33 4.87

Agree Agree Strongly Agree Strongly Agree Strongly Agree Strongly Agree Strongly Agree

4.77 4.83 4.87 4.71

Table 11 shows the weighted mean and verbal interpretation of supply chain relative to product procurement. In question 1, the result shows that the respondents strongly agreed that the personnel in the procurement follows the purchasing procedure, with a computed weighted mean of 4.93. In the next question, the result shows that the branch representatives strongly agreed that
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the chief pharmacist prepare an order list in support of ach acquisition with the computed weighted mean of 4.70. In question 3, respondents strongly agreed that the chief pharmacist takes into account the consumption in preparing an order list with the computed weighted mean of 4.77. With the computed mean of 4.63, branch representatives strongly agreed that the chief pharmacist considers epidemics or common/seasonal diseases in preparing an order list. With the computed weighted mean of 4.40, branch representatives agree that discounts offered on volume purchase are considered in preparing an order list. In question 6, branch representatives strongly agreed that the demand changes of drugs is regarded as to the preparation of an order list with the computed weighted mean of 4.33. In question 7, respondents strongly agreed that the expiration of dates of medicines is also accounted in making an order list with the computed weighted mean of 4.87. With the computed weighted mean of 4.77 the respondents strongly agreed that morbidity and treatment of schedule are considered in preparing an order list. In the ninth question, the result shows that the chief pharmacist approves the order list to verify the order with the computed weighted mean of 4.83. With the computed weighted mean of 4.87, the respondents strongly agreed that branch acquires medicines from the main office. In summary, supply chain relative to product procurement resulted to an average weighted mean of 4.71 Table 12 shows the weighted mean and verbal interpretation of supply chain relative to delivery and receiving.

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Table12 Weighted Mean and Verbal Interpretation of Supply Chain Relative to Delivery and Receiving Weighte d Mean 4.93 4.97 4.90 4.93 4.83 4.73 4.97 4.83 Verbal Interpretatio n Strongly Agree Strongly Agree Strongly Agree Strongly Agree Strongly Agree Strongly Agree Strongly Agree Strongly Agree Strongly Agree Agree

Delivery and Receiving 1. A copy of the order list is retained to countercheck what was ordered and what was supplied. 2. Supplies received are packed and checked in the quarantine area by trained personnel. 3. The expiry dates are checked to ensure that there is adequate shelf life remaining. 4. Medicines requiring cold chain are refrigerated while in transit. 5. Receiving reports are completed as soon as possible after the shipment is receive. 6. Records of returned medicines are maintained in a register. 7. The head office should be notified immediately in case of any discrepancies. 8. Defective or poor quality stocks are not sold. 9. The branch manager checks the items received to determine conformance with requirements and specifications. Average Weighted Mean

4.97 4.90

Table 12 shows the weighted mean and verbal interpretation of supply chain relative to delivery and receiving. In question 1, the result shows that the respondents strongly agreed that a copy of the order list is retained to countercheck what was ordered and what was supplied, with a computed weighted mean of 4.93. In the next question, the result shows that the branch representatives strongly agreed that the supplies received are packed and

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checked in the quarantine area by trained personnel, with the computed weighted mean of 4.97. In question 3, respondents strongly agreed that the expiry dates are checked to ensure that there is adequate shelf life remaining, with the computed weighted mean of 4.90. With the computed mean of 4.93, branch representatives strongly agreed that the medicines requiring cold chain are refrigerated while in transit. With the computed weighted mean of 4.83, branch representatives agree that receiving reports are completed as soon as possible after the shipment is receive. In question 6, the representatives strongly agreed that records of returned medicines are maintained in a register, with the computed weighted mean of 4.73. In question 7, the representatives strongly agreed that the head office should be notified immediately in case of any discrepancies, with the computed weighted mean of 4.97. With the computed weighted mean of 4.83, the respondents strongly agreed that defective or poor quality stocks are not sold. In the ninth question, the result shows that the branch manager checks the items received to determine conformance with requirements and specifications, with the computed weighted mean of 4.97. In summary, supply chain relative to delivery and receiving resulted to an average weighted mean of 4.90 Table 13 presents the weighted mean and verbal interpretation of supply chain relative to handling and storage.

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Table 13 Weighted Mean and Verbal Interpretation of Supply Chain Relative to Handling and Storage Weighted Verbal Mean Interpretation Strongly 4.70 Agree Strongly Agree 4.83 4.97 4.93 4.63 Strongly Agree Strongly Agree Strongly Agree Strongly Agree Strongly Agree Strongly Agree Strongly Agree Strongly Agree Agree Strongly Agree 4.63 4.76 Strongly Agree

Handling Storage 1. There are adequate storage facilities. 2. Stocks are stored on ranks, shelves or in cupboards to prevent ingress of moisture, dirt and other contaminants. 3. The stockroom within the drugstore is spacious and kept clean. 4. There is observed proper stocking arrangement of medicines. 5. Stocks of medicines are kept in the storeroom or bodega. 6. There is an appropriate storage of medicines to ensure that potency and physical integrity is maintained. 7. Medicines are stored within each temperature and security zone to protect against damage. 8. The medicines are stored according to its manufacturer (pharmaceutical or other suppliers). 9. The medicines are stored based on their name In alphabetical order. 10. The medicines are stored according to their therapeutic class (based on their functions). 11. Received stocks unchecked are segregated from the usual shelf stocks. 12. The medicines are stocked/segregated according to dosage forms, eye drops, rotacaps, ointments etc), is stored on different shelves. 13. All items from stock room are recorded in stock record.
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4.93 4.86

4.60 4.73 4.70 4.43

14. Periodic audits should be carried out to check for consumption against actual recorded use (prescription records, stock records, etc.) to expose any theft/misuse. 15. Properly checked medicines are ready for sale.

Strongly Agree 4.83 4.83 Strongly Agree Strongly Agree

Average Weighted Mean

4.76

Table 13 shows the weighted mean and verbal interpretation of supply chain relative to handling and storage. In question 1, the result shows that there are adequate storage facilities, with a computed weighted mean of 4.70. In the next question, the result shows that the branch representatives strongly agreed that stocks are stored on ranks, shelves or in cupboards to prevent ingress of moisture, dirt and other contaminants, with the computed weighted mean of 4.83. In question 3, respondents strongly agreed that the stockroom within the drugstore is spacious and kept clean, with the computed weighted mean of 4.97. With the computed mean of 4.93, branch representatives strongly agreed that there is observed proper stocking arrangement of medicines. With the computed weighted mean of 4.63, the branch representatives agree stocks of medicines are kept in the storeroom or bodega. In question 6, the representatives strongly agreed that there is an appropriate storage of medicines to ensure that potency and physical integrity is maintained, with the computed weighted mean of 4.93. In question 7, the representatives strongly agreed medicines are stored within each temperature and security zone to protect against damage, with the computed weighted mean of 4.86. With the computed weighted mean of 4.60, the respondents strongly agreed that the medicines are stored according to its

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manufacturer (pharmaceutical or other suppliers).In the ninth question, the result shows that the medicines are stored based on their name in alphabetical order, with the computed weighted mean of 4.73. In question 10, respondents strongly agreed that the medicines are stored according to their therapeutic class (based on their functions), with the computed weighted mean of 4.70. With the computed mean of 4.43, the branch representatives agree that received stocks unchecked are segregated from the usual shelf stocks. With the computed weighted mean of 4.63, the branch representatives strongly agree that the medicines are stocked/segregated according to dosage forms, eye drops, rotacaps, ointments etc), is stored on different shelves. In question 13, the branch representatives strongly agreed that all items from the stock room are recorded in a stock record, with the computed weighted mean of 4.76. In question 14, the representatives strongly agreed medicines that periodic audits should be carried out to check for consumption against actual recorded use (prescription records, stock records, etc.) to expose any theft/misuse, with the computed weighted mean of 4.83. In question 15, the representatives strongly greed medicines that properly checked medicines are ready for sale, with the computed weighted mean of 4.83. In summary, supply chain relative to handling and storage resulted to an average weighted mean of 4.76. Table 14 presents the weighted mean and verbal interpretation of supply chain relative to inventory issuance.

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Table14 Weighted Mean and Verbal Interpretation of Supply Chain Relative to Inventory Issuance

Weighted Verbal Mean Interpretation 1. Products sold are properly recorded to assure Strongly 4.93 that no drugs are lost. Agree 2. Periodic checking for the expiry dates of Strongly medicines that there will be no expired medicines Agree 4.87 sold. 3. Erroneous medicines purchased and returned Strongly by clients is verified by the delegated personnel. Agree 4.57 4. Discounts are given to senior citizen consumers. 5. Products sold are properly deducted from the inventory balance. Average Weighted Mean 4.07 4.73 4.63 Agree Strongly Agree Strongly Agree

Inventory Issuance

Table 14 shows the weighted mean and verbal interpretation of supply chain relative to inventory issuance. In question 1, the result shows that the respondents strongly agreed that products sold are properly recorded to assure that no drugs are sold, with a computed weighted mean of 4.93. In the next question, the result shows that the branch representatives strongly agreed that periodic checking for the expiry dates of medicines are done, with the computed weighted mean of 4.87. In question 3, respondents strongly agreed that erroneous medicines purchased and returned by clients is verified by the delegated personnel, with the computed weighted mean of 4.57. With the computed mean of 4.07, branch representatives agree that discounts are given

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to senior citizen consumers. With the computed weighted mean of 4.73, branch representatives strongly agreed that products sold are properly deducted from the inventory balance. In summary, supply chain relative to inventory issuance resulted to an average weighted mean of 4.63. Table 15 presents the weighted mean and verbal interpretation of supply chain relative to disposal of spoiled and expired drugs.

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Table 15 Weighted Mean and Verbal Interpretation of Supply Chain Relative to Disposal of Spoiled and Expired Drugs Disposal of Spoiled and Expired Drugs 1. Periods for retrieval of expired medicines from the shelves are set. 2. During checking of expiry, the personnel involved removes medicines that are nearing expiry. 3. Records are maintained for expired medicines and how they are disposed off. 4. A separate area is designated (cupboard or shelf), and is adequately marked as EXPIRED GOODS-NOT FOR SALE to store all expired stocks. 5. The expired medicines collected are sent back to the supplier or company for appropriate disposal. 6. In case of medicines that are not returnable to suppliers, procedures for disposal are followed by the pharmacy on conjunction with the BFAD. 7. In case of medicines that are not returnable to suppliers are disposed by burning its container. 8. Not returnable tablets and capsules to suppliers are disposed through a bucket of water. Average Weighted Mean Weighted Verbal Mean Interpretation Strongly 4.83 Agree Strongly Agree 4.83 4.93 Strongly Agree Strongly Agree

4.83 Strongly Agree Strongly Agree 4.63 Agree Strongly Agree Strongly Agree

4.73

4.43

4.70 4.74

Table 15 shows the weighted mean and verbal interpretation of supply chain relative to disposal of spoiled and expired drugs. In question 1, the result shows that the respondents strongly agreed that periods for retrieval of expired medicines from the shelves are set, with a computed weighted mean of 4.83. In the next question, the result shows that the branch representatives strongly
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agreed that during the checking of expiry, the personnel involved removes medicines that are nearing expiry, with the computed weighted mean of 4.83. In question 3, respondents strongly agreed that records are maintained for expired medicines and how they are disposed off, with the computed weighted mean of 4.93. With the computed mean of 4.83, the branch representatives agree that a separate area is designated (cupboard or shelf), and is adequately marked as EXPIRED GOODS-NOT FOR SALE to store all expired stocks. With the computed weighted mean of 4.73, branch representatives strongly agreed that the expired medicines collected are sent back to the supplier or company for appropriate disposal. In question 6, the representatives strongly agreed that in case of medicines that are not returnable to suppliers, procedures for disposal are followed by the pharmacy on conjunction with the BFAD, with the computed weighted mean of 4.63. In question 7, the representatives agree In case of medicines that are not returnable to suppliers are disposed by burning its container, with the computed weighted mean of 4.43. With the computed weighted mean of 4.70, the respondents strongly agreed that not returnable tablets and capsules to suppliers are disposed through a bucket of water. In summary, supply chain relative to inventory issuance resulted to an average weighted mean of 4.74. 4. Financial Implications Table 16 presents the weighted mean and verbal interpretation of supply chain relative to accounting policies and procedures.
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Table 16 Weighted Mean and Verbal Interpretation of Supply Chain Relative to Accounting Policies and Procedures

Accounting Policies and Procedures 1. The company uses periodic inventory system to reconcile inventory records with the actual count of drugs. 2. All related costs of drugs are properly accounted for in order to come up with appropriate income for the period. 3. Twenty percent (20%) discounts for senior citizens are properly accounted for to reflect accurate and reliable income.

Weighted Verbal Mean Interpretation Strongly Agree 5.00 Agree Strongly Agree

4.20

5.00

Strongly 4.73 Average Weighted Mean Agree Table 16 shows the weighted mean and verbal interpretation of supply chain relative to accounting policies and procedures. In question 1, the result shows that the company uses periodic inventory system to reconcile the actual count of drugs, with a computed weighted mean of 5.00. In the next question, the result shows that the branch representatives agree that all related costs of drugs are properly accounted for in order to come up with appropriate income for the period, with the computed weighted mean of 4.20. In question 3, respondents strongly agreed that twenty percent (20%) discounts for senior citizens are properly accounted for to reflect accurate and reliable income, with the computed weighted mean of 5.00. In summary, supply chain relative to accounting policies and procedures resulted to an average weighted mean of 4.73.
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Table 17 presents the weighted mean and verbal interpretation of financial implications relative to source documents. Table17 Weighted Mean and Verbal Interpretation of Financial Implications Relative to Source Documents Source Documents 1. Purchase orders are issued to pharmaceutical companies and other suppliers for regular placement of drugs to avoid possible stock outs. 2. Receiving reports are prepared by the branch to check the quantity and quality of drugs received. 3. Damaged and expired medicines are returned and recorded in the appropriate register. 4. Sales of drugs are supported by official receipt upon payment of customers. 5. Daily sales summaries are prepared and agreed to the invoices issued. 6. Reports, such as sales and inventory reports are generated on a daily basis. Average Weighted Mean Weighted Verbal Mean Interpretation Agree 4.47 5.00 Strongly Agree Strongly Agree

4.87 Strongly Agree Strongly Agree Strongly Agree Strongly Agree

5.00 4.87

4.73 4.82

Table 17 shows the weighted mean and verbal interpretation of supply chain relative to source documents. In question 1, the result shows that the respondents agreed that purchase orders are issued to pharmaceutical companies and other suppliers for regular placement of drugs to avoid possible stock outs, with a computed weighted mean of 4.47. In the next question, the result shows that the branch representatives strongly agreed that receiving

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reports are prepared by the branch to check the quantity and quality of drugs received, with the computed weighted mean of 5.00. In question 3, respondents strongly agreed that Damaged and expired medicines are returned and recorded in the appropriate register, with the computed weighted mean of 4.87. With the computed mean of 5.00, the branch representatives agree that sales of drugs are supported by official receipt upon payment of customers. With the computed weighted mean of 4.87, branch representatives strongly agreed that daily sales summaries are prepared and agreed to the invoices issued. In question 6, the representatives strongly agreed that reports, such as sales and inventory reports are generated on a daily basis, with the computed weighted mean of 4.73. In summary, supply chain relative to source documents resulted to an average weighted mean of 4.82. Table 18 presents the weighted mean and verbal interpretation of financial implications relative to books of accounts.

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Table 18 Weighted Mean and Verbal Interpretation of Financial Implications Relative to Book of Accounts Books of Accounts 1. Financial records are kept in the branch and properly updated by knowledgeable personnel. 2. Financial records are only accessible to authorized personnel. 3. Computer and programs are used to maintain and update financial records. 4. The branch books of accounts are maintained properly for safe keeping purposes. 5. Reports and record are checked by an accountant provided by the head office. 6. Financial reports are submitted directly to the accounting department of the head office. Average Weighted Mean Weighted Verbal Mean Interpretation Strongly 5.00 Agree Strongly 4.87 Agree Strongly 4.60 Agree 5.00 3.00 4.47 4.49 Strongly Agree Undecided Agree Agree

Table 18 shows the weighted mean and verbal interpretation of supply chain relative to books of accounts. In question 1, the result shows that the respondents agreed that financial records are kept in the branch and properly updated by knowledgeable personnel, with a computed weighted mean of 5.00 In the next question, the result shows that the branch representatives strongly agreed that financial records are only accessible to authorized personnel, with the computed weighted mean of 4.87. In question 3, respondents strongly agreed that computer and programs are used to maintain and update financial records, with the computed weighted mean of 4.60. With the computed mean of 5.00, the branch representatives agree that the branch books of accounts are maintained

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properly for safe keeping purposes. With the computed weighted mean of 3.00, branch representatives are undecided whether the reports and record are checked by an accountant provided by the head office. In question 6, the representatives strongly agreed that financial reports are submitted directly to the accounting department of the head office, with the computed weighted mean of 4.47. In summary, supply chain relative to book of accounts resulted to an average weighted mean of 4.49. Table 19 presents the weighted mean and verbal interpretation of financial implications relative to tax implications. Table 19 Weighted Mean and Verbal Interpretation of Financial Implications Relative to Tax Implications Tax Implications 1. Prices for drugs are all tax inclusive. 2. The branch complies with NIRC rulings as to registration, keeping of accounting records, issuance of sales invoice and official receipts withholding taxes and tax returns. 3. The branch does not employ tax avoidance practices. 4. The branch practices the pre-assessment scheme in determining the tax amount to be paid. Average Weighted Mean Weighted Verbal Mean Interpretation Strongly 5.00 Agree Strongly Agree Agree

4.87 4.47 4.33 4.67

Agree Strongly Agree

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Table 19 shows the weighted mean and verbal interpretation of supply chain relative to tax implications. In question 1, the result shows that the respondents strongly agreed that prices for drugs are all tax inclusive, with a computed weighted mean of 5.00 In the next question, the result shows that the branch representatives strongly agreed that the branch complies with NIRC rulings as to registration, keeping of accounting records, issuance of sales invoice and official receipts withholding taxes and tax returns, with the computed weighted mean of 4.87. In question 3, respondents agreed that the branch does not employ tax avoidance practices, with a computed weighted mean of 4.47. With the computed mean of 4.33, the branch representatives agree that the branch practices the pre-assessment scheme in determining the tax amount to be paid. In summary, supply chain relative to tax implications resulted to an average weighted mean of 4.67. Table 20 presents the weighted mean and verbal interpretation of financial implications relative to financial statements and reporting.

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Table 20 Weighted Mean and Verbal Interpretation of Financial Implications Relative to Financial Statements and Reporting Financial Statements and Reporting 1. Accounts are properly classified (as to assets, liabilities, capital, revenue and expenses) in the financial statements. 2. The branch adopts the concept of accrual basis (events are recognized when they occur) to record and report transactions in the financial statements of the period which they relate. 3. The branch prepares financial statements on the assumption that the entity is going concern. 4. The branch prepares the complete set of financial statements and sees to it that it is understandable, reliable, relevant and comparable. Average Weighted Mean Weighted Verbal Mean Interpretation Strongly Agree 4.83

4.33 5.00

Agree Strongly Agree Strongly Agree Strongly Agree

5.00 4.79

Table 20 shows the weighted mean and verbal interpretation of supply chain relative to financial statements and reporting. In question 1, the result shows that the respondents strongly agreed that the accounts are properly classified (as to assets, liabilities, capital, revenue and expenses) in the financial statements, with a computed weighted mean of 4.83. In the next question, the result shows that the branch representatives agree that the branch adopts the concept of accrual basis (events are recognized when they occur) to record and report transactions in the financial statements of the period which they relate, with the computed weighted mean of 4.33. In question 3, respondents strongly agreed that the branch prepares financial statements on the assumption that the entity is going concern, with a computed weighted mean of 5.00. With the
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computed mean of 5.00, the branch representatives strongly agree that the branch prepares the complete set of financial statements and sees to it that it is understandable, reliable, relevant and comparable. In summary, supply chain relative to financial statements and reporting resulted to an average weighted mean of 4.79. 5. Problems Encountered and Proposed Solutions Table 21 presents the weighted mean and verbal interpretation of problems encountered concerning the supply chain. Table 21 Weighted Mean and Verbal Interpretation of Problems Encountered Problems Encountered 1. The branch frequently receives damaged drugs from suppliers. 2. The branch experience expired and damaged drugs from suppliers. 3. The same person is in control of inventory records and inventory handling. 4. Damaged and expired drugs that cannot be returned to suppliers are still in the storage. 5. The branch experience transport damages on ordered drugs. Average Weighted Mean Weighted Verbal Mean Interpretation 2.93 2.97 3.60 3.17 2.83 3.10 Disagree Agree Undecided Undecided Undecided Agree

Table 21 shows the weighted mean and verbal interpretation of problems encountered concerning the supply chain s. In question 1, the result shows that the respondents disagree that the branch frequently receives damaged drugs

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from supplier, with a computed weighted mean of 2.93. In the next question, the result shows that the branch representatives disagree that the branch experience expired and damage drugs from suppliers, with the computed weighted mean of 2.97. In question 3, respondents agree that the branch books of accounts are maintained properly for safe keeping purposes, with the computed weighted mean of 3.60. With the computed mean of 3.17, the branch representatives are undecided whether damaged and expired drugs that cannot be returned to suppliers are still in the storage. With the computed weighted mean of 2.83, branch representatives are undecided whether the branch experience transport damages on ordered drugs. In summary, the problems encountered resulted to an average weighted mean of 3.10. Table 22 presents the weighted mean and verbal interpretation of proposed solutions regarding the supply chain.

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Table 22 Weighted Mean and Verbal Interpretation of Proposed Solutions Weighted Verbal Mean Interpretation Strongly 4.87 Agree Strongly 4.93 Agree Strongly 4.93 Agree Strongly 4.77 Agree Strongly 4.70 Agree Strongly 4.87 Agree Strongly 4.83 Agree Strongly 4.60 Agree Strongly 4.63 Agree Strongly 4.53 Agree Agree 4.90 Strongly Agree 4.90 Strongly 4.83 Agree Agree 4.40 Strongly Agree 4.50 4.60 Strongly Agree

Proposed Solutions 1. The branch checks the availability of drugs at the stockroom before ordering. 2. The branch always check the order form upon receiving of ordered drugs. 3. Inventory record are restricted only to authorize personnel. 4. The branch uses mirrors to monitor activities inside the store to prevent loss and theft. 5. The branch maintains periodic decision about expired and damaged drugs. 6. Stocks are handled properly as to minimize transport damages. 7. The branch has personnel responsible for controlling transfers in and out of storage areas. 8. There is adequate space and fixed layouts for ordered medicines. 9. There is a designated place for all the medicines inside the drugstore. 10. Combinations of security measures are being use. 11. Proper personnel are responsible for developing and controlling inventory management process. 12. The personnel who are in charge must immediately report the missing item whether the item was lost or stolen. 13. The branch assigns someone to be the Inventory custodian for the department. 14. Separation of duties is one of the most important control issues that should be addressed. 15. The branch receiving department is responsible for the drugs and medicine delivered unless delegated to someone else. Average Weighted Mean

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Table 24 validates that the respondents strongly agreed to the proposed solutions. In question 1, the result shows that the branch checks the availability of drugs at the stockroom before ordering, with a computed weighted mean of 4.87. In the next question, the result shows that the branches always check the order form upon receiving of ordered drugs, with the computed weighted mean of 4.93. In question 3, respondents strongly agreed that the Inventory records are restricted only to authorize personnel, with the computed weighted mean of 4.93. With the computed mean of 4.77, branch representatives strongly agreed that the use mirrors to monitor activities inside the store to prevent loss and theft. With the computed weighted mean of 4.70, the branch representatives strongly agreed that the branch maintains periodic decision about expired and damaged drugs. In question 6, the representatives strongly agreed that stocks are handled properly as to minimize transport damages, with the computed weighted mean of 4.87. In question 7, the representatives strongly agreed that the branch has employ personnel responsible for controlling transfers in and out of storage areas, with the computed weighted mean of 4.83. With the computed weighted mean of 4.60, the respondents strongly agreed that there is adequate space and fixed layouts for ordered medicines. In the ninth question, the result shows that there is a designated place for all the medicines inside the drugstore, with the computed weighted mean of 4.63. In question 10, respondents strongly agreed that combinations of security measures are being use, with the computed weighted mean of 4.53. With the computed mean of 4.90, the branch representatives strongly agreed that the proper personnel are responsible for

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developing and controlling inventory management process. With the computed weighted mean of 4.90, the branch representatives strongly agreed that the personnel who are in charge must immediately report the missing item whether the item was lost or stolen. In question 13, the branch representatives strongly greed that the branch assigns someone to be the inventory custodian for the department, with the computed weighted mean of 4.83. In question 14, the representatives agreed that separation of duties is one of the most important control issues that should be addressed, with the computed weighted mean of 4.40. In question 15, the representatives strongly agreed medicines that The branch receiving department is responsible for the drugs and medicine delivered unless delegated to someone else, with the computed weighted mean of 4.50. In summary, the problems encountered resulted to an average weighted mean of 4.60.
8. Test of Significant Difference Table 23-31 presents the information collected regarding the difference between the branches business perspective and branch representatives profile and the lead variables which are interpreted using ANOVA. They were arranged according to their presentation in the survey instrument. Table 23 shows the difference between the lead variables and the branch perspective relative to years of existence.

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Table 23 Difference between the Lead Variables and the Branch Perspective Relative to Years of Existence Fcomputed value

Lead Variables 1.Supply Chain 1.1 Product Procurement 1.2 Delivery and Receiving

F-tabular Value

Conclusion Not Significant Not Significant Not Significant Not Significant Not Significant Significant

Decision Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho Reject Ho Accept Ho

0.306

3.354

0.111

3.403

1.3 Handling and Storage

0.393

3.204

1.4 Inventory Issuance 1.5 Disposal of Spoiled and Expired Drugs

0.637

3.885

0.646

3.467

2. Problems Encountered

6.114

3.682 Not Significant

3. Proposed Solutions

0.383

3.204

Table 23 shows that the difference between the perspective of the branch when grouped according to the number of years of existence and the lead variables relative to product procurement, delivery and receiving, handling and storage, inventory issuance, disposal of spoiled and expired drugs and proposed solutions. Their F- computed values of 0.306, 0.111, 0.393, 0.637, 0.646 and 0.383 are less than their F-tabular values of 3.354, 3.403, 3.204, 3.885, 3.467 and 3.204 respectively; therefore, the null hypotheses are accepted. But the table

80

also shows that there is a significant difference between the years of existence and the problems encountered as evidenced by the f-computed value of 6.114 which is greater than the F- tabular value of 3.682, therefore the hypothesis tested is rejected.

Table 24 shows the difference between the lead variables and the branch perspective relative to number of personnel in each branch. Table 24 Difference between the Lead Variables and the Branch Perspective Relative to Number of Personnel in Each Branch Fcomputed value

Lead Variables 1.Supply Chain 1.1 Product Procurement 1.2 Delivery and Receiving

F-tabular Value

Conclusion Not Significant Not Significant Not Significant Not Significant Not Significant Significant

Decision Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho Reject Ho Accept Ho

1.557

3.354

0.301

3.403

1.3 Handling and Storage

1.271

3.204

1.4 Inventory Issuance 1.5 Disposal of Spoiled and Expired Drugs

0.639

3.885

0.770

3.467

2. Problems Encountered

11.925

3.682 Not Significant

3. Proposed Solutions

0.136

3.204

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Table 24 shows that the difference between the perspective of the branch when grouped according to the number of personnel and the lead variables relative to product procurement, delivery and receiving, handling and storage, inventory issuance, disposal of spoiled and expired drugs and proposed solutions. Their F- computed values of 1.577, 0.301, 1.271, 0.639, 0.770 and 0.136 are less than their F-tabular values of 3.354, 3.403, 3.204, 3.885, 3.467 and 3.204 respectively; therefore, the null hypotheses are accepted. But the table also shows that there is a significant difference between the number of personnel in each branch and the problems encountered as evidenced by the f-computed value of 11.925 which is greater than the F- tabular value of 3.682, therefore the hypothesis tested is rejected.

Table 25 shows the difference between the lead variables and the branch perspective relative to location.

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Table 25 Difference between the Lead Variables and the Branch Perspective Relative to Location Fcompute d value

Lead Variables 1.Supply Chain 1.1 Product Procurement 1.2 Delivery and Receiving

F-tabular Value

Conclusio n Not Significant Not Significant Not Significant Not Significant Not Significant Significant

Decision Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho Reject Ho Accept Ho

1.466

2.579

1.186

2.606

1.3 Handling and Storage

1.825

2.494

1.4 Inventory Issuance 1.5 Disposal of Spoiled and Expired Drugs

0.544

2.866

1.225

2.641

2. Problems Encountered

5.510

2.759 Not Significant

3. Proposed Solutions

0.688

2.494

Table 25 shows that the difference between the perspective of the branch when grouped according to location and the lead variables relative to product procurement, delivery and receiving, handling and storage, inventory issuance, disposal of spoiled and expired drugs and proposed solutions. Their F- computed values of 1.466, 1.186, 1.825, 0.544, 1.225 and 0.688 are less than their Ftabular values of 2.579, 2.606, 2.494, 2.866, 2.641 and 2.494 respectively; therefore, the null hypotheses are accepted. But the table also shows that there

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is a significant difference between the location and the problems encountered as evidenced by the f-computed value of 5.510 which is greater than the F- tabular value of 2.759, therefore the hypothesis tested is rejected.

Table 26 shows the difference between the lead variables and the branch perspective relative to most saleable drugs. Table 26 Difference between the Lead Variables and the Branch Perspective Relative to Most Saleable Drugs Fcomputed value

Lead Variables 1.Supply Chain 1.1 Product Procurement 1.2 Delivery and Receiving

F-tabular Value

Conclusion Not Significant Not Significant Significant

Decision Accept Ho Accept Ho Reject Ho Accept Ho Accept Ho Reject Ho Accept Ho

0.160

4.414

4.356

4.494

1.3 Handling and Storage

4.885

4.171 Not Significant Not Significant Significant

1.4 Inventory Issuance 1.5 Disposal of Spoiled and Expired Drugs

0.438

5.318

0.667

4.600

2. Problems Encountered

70.741

4.965 Not Significant

3. Proposed Solutions

0.071

4.171

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Table 26 shows that the difference between the perspective of the branch when grouped according to most saleable drugs and the lead variables relative to product procurement, delivery and receiving, inventory issuance, disposal of spoiled and expired drugs and proposed solutions. Their F- computed values of 0.160, 4.356, 0.438, 0.667 and0.071 are less than their F-tabular values of 4.414, 4.494, 5.318, 4.600 and 4.171 respectively; therefore, the null hypotheses are accepted. But the table also shows that there is a significant difference between the most saleable drugs and the handling and storage and problems encountered as evidenced by the f-computed values of 4.885 and 70.741 which is greater than the F- tabular values of 4.171 and 4.965, therefore the hypothesis tested is rejected.

Table 27 shows the difference between the lead variables and the branch perspective relative to services rendered.

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Table 27 Difference between the Lead Variables and the Branch Perspective Relative to Services Rendered Fcomputed value

Lead Variables 1.Supply Chain 1.1 Product Procurement 1.2 Delivery and Receiving

F-tabular Value

Conclusion Not Significant Not Significant Not Significant Not Significant Not Significant Significant

Decision Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho Reject Ho Accept Ho

0.00032

4.414

0.178

4.494

1.3 Handling and Storage

0.023

4.171

1.4 Inventory Issuance 1.5 Disposal of Spoiled and Expired Drugs

0.305

5.318

0.860

4.600

2. Problems Encountered

28.303

4.965 Not Significant

3. Proposed Solutions

0.862

4.171

Table 27 shows that the difference between the perspective of the branch when grouped according to services rendered and the lead variables relative to product procurement, delivery and receiving, handling and storage, inventory issuance, disposal of spoiled and expired drugs and proposed solutions. Their Fcomputed values of 0.00032, 0.178, 0.023, 0.305, 0.860 and 0.862 are less than their F-tabular values of 4.414, 4.494, 4.171, 5.318, 4.600 and 4.171 respectively; therefore, the null hypotheses are accepted. But the table also

86

shows that there is a significant difference between the services rendered and problems encountered as evidenced by the f-computed values of 28.303 which is greater than the F- tabular values of 4.965, therefore the hypothesis tested is rejected. Table 28 shows the difference between the lead variables and the branch perspective relative to age. Table 28 Difference between the Lead Variables and the Branch Perspective Relative to Age Fcomputed value

Lead Variables 1.Supply Chain

F-tabular Value

Conclusion

Decision Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho

1.1 Product Procurement 1.2 Delivery and Receiving 1.3 Handling and Storage 1.4 Inventory Issuance 1.5 Disposal of Spoiled and Expired Drugs 2. Problems Encountered 3. Proposed Solutions

1.003

3.354

Not Significant Not Significant Not Significant Not Significant Not Significant Not Significant Not Significant

0.680 0.408 0.066 0.638 10.448 0.524

3.403 3.204 3.885 3.467 3.682 3.204

There was no significant difference between the profile of the branch representative when clustered according to age and the lead variables relating to
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product procurement, delivery and receiving, handling and storage, inventory issuance, disposal of spoiled and expired drugs, proposed solutions. Their Fcomputed values of 1.003, 0.0680, 0.408, 0.066, 0.638 and 0.524 are less than their F- tabular values of 3.354, 3.403, 3.204, 3.885, 3.467 and 3.204 respectively; therefore, the null hypotheses tested were accepted. But a significant difference existed between the respondents age and the problems encountered proven by the F- computed value of 10.448 which was greater than the F- tabular value of 3.682, therefore the hypothesis tested was rejected.

Table 28 shows the difference between the lead variables and the branch perspective relative to sex.

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Table 29 Difference between the Lead Variables and the Branch Perspective Relative to Sex Fcomputed value

Lead Variables 1.Supply Chain

F-tabular Value

Conclusion

Decision Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho

1.1 Product Procurement 1.2 Delivery and Receiving 1.3 Handling and Storage 1.4 Inventory Issuance 1.5 Disposal of Spoiled and Expired Drugs 2. Problems Encountered 3. Proposed Solutions

3.948

4.414

Not Significant Not Significant Not Significant Not Significant Not Significant Not Significant Not Significant

0.002 0.066 0.622 0.317 4.693 3.092

4.494 4.171 5.318 4.600 4.965 4.171

Table 29 shows that there was no significant difference between the profile of the branch representative when clustered according to sex and all of the lead variables. This was evidenced by their F- computed values of 3.048, 0.002, 0.066, 0.622, 0.317, 4.963, and 3.092 are less than their F- tabular values of 4.414, 4.494, 4.171, 5.318, 4.600, 4.965 and 4.171 respectively; therefore, the null hypotheses tested were accepted.

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Table 30 shows the difference between the lead variables and the branch perspective relative to civil status. Table 30 Difference between the Lead Variables and the Branch Perspective Relative to Civil Status Fcomputed value

Lead Variables 1.Supply Chain

F-tabular Value

Conclusion

Decision Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho

1.1 Product Procurement 1.2 Delivery and Receiving 1.3 Handling and Storage 1.4 Inventory Issuance 1.5 Disposal of Spoiled and Expired Drugs 2. Problems Encountered 3. Proposed Solutions

0.243

4.414

Not Significant Not Significant Not Significant Not Significant Not Significant Not Significant Not Significant

0.940 0.156 1.574 5.108 0.082 0.279

4.494 4.171 5.318 4.600 4.965 4.171

Table 30 shows that there was no significant difference between the profile of the branch representative when clustered according to civil status and the lead variables relating to product procurement, delivery and receiving, handling and storage, inventory issuance, disposal of spoiled and expired drugs, proposed solutions. Their F- computed values of 0.234, 0.940, 0.156, 1.574, 0.082, and 0.279 are less than their F- tabular values of 4.414, 4.494, 4.171,
90

5.318, 4.600, 4.965 and 4.171 respectively; therefore, the null hypotheses tested were accepted. But a significant difference existed between the respondents civil status and the disposal of spoiled and expired drugs proven by the F- computed value of 5.108 which was greater than the F- tabular value of 4.600, therefore the hypothesis tested was rejected.

Table 31 shows the difference between the lead variables and the branch perspective relative to highest educational attainment. Table 31 Difference between the Lead Variables and the Branch Perspective Relative to Highest Educational Attainment Fcomputed value

Lead Variables 1.Supply Chain

F-tabular Value

Conclusion

Decision Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho Accept Ho

1.1 Product Procurement 1.2 Delivery and Receiving 1.3 Handling and Storage 1.4 Inventory Issuance 1.5 Disposal of Spoiled and Expired Drugs 2. Problems Encountered 3. Proposed Solutions

0.131

4.414

Not Significant Not Significant Not Significant Not Significant Not Significant Not Significant Not Significant

0.209 1.038 1.574 0.161 0.482 0.478

4.494 4.171 5.318 4.600 4.965 4.171

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Table 31 shows that there was no significant difference between the profile of the branch representative when clustered according to highest educational attainment and all of the lead variables. This was evidenced by their F- computed values of 0.131, 0.209, 1.038, 1.574, 0.161, 0.482 and 0.478 were less than their F- tabular values of 4.414, 4.494, 4.171, 5.318, 4.600, 4.965 and 4.171 respectively; therefore, the null hypotheses tested were accepted.

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