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Food Industry

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Food Industry
The Identification of the Best Management Accounting Practices of the Selected
Small and Medium Fast Food Enterprises in Metro Cebu A Research Proposal

Presented to
The Faculty of the Accountancy Department of the University of San Carlos, Downtown Campus in Partial Fulfillment of the Requirement in AC527

Submitted By:
Amper, Francisse Mariel G.
Bayon-on, Chad Myko B.
Cabunilas, Ann Marie Christille P.
Magdadaro, Lez Arly O.
Nunez, Ma. Alyssa Rea S.
Veloso, Primrose O.

Submitted To:

Dr. CHALLONER ALLEGO MATERO
Teacher

TABLE OF CONTENTS

CHAPTER Page
I. INTRODUCTION Rationale of the Study 4-5 THE PROBLEM Statement of the Problem 5-6 Statement of Assumption 6 Statement of Hypothesis 6 Significance of the Study 6-7 DEFINITION OF TERMS 7-9 ORGANIZATION OF THE STUDY 9

II. THEORETICAL BACKGROUND
Review of Related Literature 10-15
Theoretical Framework 16-18 Conceptual Framework 19
III. RESEARCH METHODOLOGY Research Environment 20 Research Respondents 21
CHAPTER Page III. Research Instruments 21 Research Procedures Gathering of Data 21 Treatment of Data 22

BIBLIOGRAPHY 23-26
APPENDICES
A. Transmittal Letter 27-28
B. Research Instrument 29-32
C. Timetable of Activities 33-34
D. Program Budget 35
E. Curriculum Vitae 36-41

CHAPTER 1:

INTRODUCTION
Rationale of the Study:
Food is always viewed as an indispensable household necessity and based on the 2009 Family Income and Expenditure Survey (FIES), around 42.6 percent of the total expenditure of a typical Filipino household is solely being allocated for food. Changing consumer behavior and lifestyle, however, are some of the factors



Bibliography: Horngren, C., Sundem, G., Stratton, W., Burgstahler, D., & Schatzberg, J. (2007).  Introduction to Management Accounting Tuanmat, T. Z., & Smith, M. (2011). Changes in management accounting practices in malaysia. Asian Review of Accounting,19(3), 221-242. doi:http://dx.doi.org/10.1108/13217341111185146 Alnimer, M Lexa, F., Mehta, T. and Seidmann, A. (2005), “Managerial accounting applications in radiology”. Journal of the American College of Radiology, Vol 2(3), pp. 262-270 Lobo, A., Escobar, B Hopper, T. (1999), “Postcard from Japan: a management accounting view”. Accounting Auditing and Accountability Journal, Vol 12(1), pp. 58-68. Gupta, K.M. and Gunasekaran, A. (2005), “Costing in new enterprise environment: A challenge for managerial accounting researchers and practitioners”. Managerial Auditing Journal, Vol 20(4), pp. 337-353. Lin, Z.J. and Yu, Z. (2002), “Responsibility cost control system in China: the Han Dan experience”. Asia Pacific Business Review, Vol 9(1), pp. 59-78. Sulaiman, M.B., Ahmad, N.N. and Alwi, N. (2004), “Management accounting practices in selected Asian countries: A review of the literature”. Managerial Auditing Journal, Vol 19(4), pp. 493-508. Triest, S.V. and Elshahat, M.F. (2007), “The use of costing information in Egypt: a research note”. Journal of Accounting and Organizational Change, Vol 3(3), pp. 329-343. Shields, M.D. (1997), "Research in management accounting by North Americans in the 1990s", Journal of Management Accounting Research, Vol. 9, pp. 3-61. Vaivio, J. (1999), "Exploring a non-financial management change", Management Accounting Research, Vol. 10, pp. 409-37. Kassim, M.Y., Md-Mansur, K. and Idris, S. (2003), Globalization and its Impact on Malaysian Economy, Institute for Development Studies (Sabah), Kuala Lumpur. P. Del Rosario St., Cebu City, 6000 January____,2014

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