LAKASABrowsing by Author "Marcelo, Shane Erica C."

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Cash budgeting and financial performance:
(Don Mariano Marcos Memorial State University – Mid La Union Campus, 2024-05) Rulloda, John Patrick M.; Basco, Jhanaye Naoumi D.; Dumaguin, Maria Isabel M.; Marcelo, Shane Erica C.; Simon, Gherwina Mae R.; Parrocha, Hernan L.; Parrocha, Hernan L.; Gacayan, Daniel B.; Siong, Venus D.; Quinitip, Tiffany Ruth R.
Cash budgeting is essential for businesses to forecast cash flows, manage liquidity, allocate resources efficiently, and ensure funds are available for operations, investments, and debt obligations. This study determines the cash budgeting, financial performance, and price volatility of the high-value crop businesses in the City of San Fernando, La Union. A descriptive-correlational research design was utilized, gathered data using researcher-administered survey questionnaires to ascertain cash budgeting practices and financial performance of high-value crop businesses, and documentation on price volatility. Findings revealed that high-value crop businesses in San Fernando, La Union are very profitable and liquid. Most of them are employing essential cash budgeting practices; however, most of their budgeting practices does not affect their financial performance. Prices of highland and lowland vegetables were found to be highly volatile, yet HVC businesses remain profitable and liquid despite this.