Beruflich Dokumente
Kultur Dokumente
01-06-2018-00
3.0 Background of the Study (Discuss the significance of the study, how the study contributes to existing knowledge, social relevanc
study, basic assumptions as well as the scope and limitation of the study)
The life of a business depends on its cash flow. A company's cash flow at any point in time is the difference between its cash
the beginning of an accounting period and at the end. This includes operating expenses, investment income, sale of assets, pur
assets and loan proceeds. A business with inadequate cash flow could result to insolvency. Every day, small business owners f
deliver products and services for their customers, but with 50 percent of small businesses going out of business within five ye
opening their doors (Chriss, 2019) The problem with small businesses is that they do not have enough funds in their pipeline.
business owners struggle to maintain and optimize their cash flows. To analyze the profitability of a business the equation of a
including accounts receivables less accounts payable is used. Having to wait to receive a check via mail and then deposit it int
accountant result to us not having the cash we need for days or even weeks. (Scarola, 2019) In financial accounting, the statem
cash flows shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis
operating, investing, and financing activities. It is important for a business to analyze cash flow to measure how well it manag
position in order to pay its debt and obligations and acquire funds for its operating expenses. The republic Act No. 9178 was si
President Gloria Macapagal-Arroyo on November 13, 2002. This article contain the law for Barangay Micro Business Enterpr
shows that the total assets of not more than P3 million is considered as micro business
4.0 Statement of the Problem / Objectives of the Study/Hypothesis (Formulate the research SOP, objectives and hypothesis)
In this paper, the researchers address the management’s decision-making process and examine the effect cash flow and in
reader on what cash flows practice are used in small businesses. The major source of data to this research is primary data
administration of questionnaires.
“All information shall be used by the University for legitimate purposes and shall be processed by authorized
personnel in accordance with the Data Privacy Policies of the University.”
UPHSD-LP-CBAA-RPT-21
01-06-2018-00
The research's purpose is to shows how effective are the cash flows are in micro businesses in the are Las Pinas City. This fin
be important to barangays to help them determine if the business of the cash flow in the micro business is not profitable
Future Researchers
This research will be helpful to those who wants to investigate further about the effect of cash flows in barangay micro busine
enterprise
Accounting Students
To give knowledge to accounting students on the effects of cash flow on micro businesses so that they may have a better
understanding on starting up a business and the management of adequate cash flow.
Accounting Professors
The study is useful to accounting professors on sharing the cycle of business cash inflows and outflows and the relationship
on a business’s profitability to students.
Microbusiness Entrepreneurs
This study aims to give knowledge to microbusiness entrepreneurs on the analysis of cash flows and determining solvency to
an in depth study on how to maximize the profitability of their business.
Barangay
This study may be used as a tool to identify the weak profiting micro businesses and help them determine what they may fo
their cash flows to improve their net income.
This research conducted to evaluate the effectiveness cash flows of selected Barangay Micro Business in Las pinas City. The
respondents are micro business owners, regardless of age and gender. The target of this research is atleast 258 respondents sel
different barangays in Las Pinas City
7.0 Review of Related Literature and Synthesis (Minimum of 30 literatures both Local/International cited not later than 5
Cash Flow
It is the total amount of money being transferred from in the business and out. When determining a business’ solvency is by c
cyle of cash inflows and outflows. According to the study performed by Jessie Hagen of US Bank proper monitoring of cash f
critical, because poor management of cash flow causes 82% of the business’ chances of failure.
AL-Attar, 2003, This article examined the ability of current accounting data to explain
future cash flows for UK firms, as disclosed under FRS1 (1991). Rather than examining price
data - from which cash flow implications have to be inferred - he followed the more direct
approach used in several recent US studies, in which actual future cash flow data are
examined. Specifically, his methodology is a development of the OLS regression framework
employed by Barth et al. (2001). He provides a replication of their main OLS analysis, and
then extends this to deal with fixed effects and time trends in the levels of cash flow data. His
Journal of Advanced Social Research Vol.2 No.4, June 2012, 231-243
study found that the disaggregating of earnings into cash flows and accruals, generates
superior explanatory power with regard to future cash flows.
“All information shall be used by the University for legitimate purposes and shall be processed by authorized
personnel in accordance with the Data Privacy Policies of the University.”
UPHSD-LP-CBAA-RPT-21
01-06-2018-00
“All information shall be used by the University for legitimate purposes and shall be processed by authorized
personnel in accordance with the Data Privacy Policies of the University.”
UPHSD-LP-CBAA-RPT-21
01-06-2018-00
Conceptual Framework
“All information shall be used by the University for legitimate purposes and shall be processed by authorized
personnel in accordance with the Data Privacy Policies of the University.”
UPHSD-LP-CBAA-RPT-21
01-06-2018-00
9.0 Methodology of the Study (Provide research methods used, research design, sampling technique, locale of the study, Po
of the study, Sample size, data gathering procedure, validation of data, statistical tool used in the study)
This chapter discussed the approaches and techniques the researchers used when collecting data, analyzing the data and prese
findings. These include the research design, target population and sample, data gathering methods and data analysis techn
“All information shall be used by the University for legitimate purposes and shall be processed by authorized
personnel in accordance with the Data Privacy Policies of the University.”
UPHSD-LP-CBAA-RPT-21
01-06-2018-00
Evaluated by:
_______________________
Panel Chair
“All information shall be used by the University for legitimate purposes and shall be processed by authorized
personnel in accordance with the Data Privacy Policies of the University.”