The effect of budgeting and costing practices on the financial performance of small and medium restaurants in San Fernando City, Pampanga

• Main Authors: Borja, Missy Tayao, Españo, Christine Anne Liu, Orda, Kirsten Grace Daquial, Touzo, Lorraine Angeline Roy
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Cost accounting; Small business; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/80; https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1140/viewcontent/2023_Borja_Missy_FullText.pdf
• Institution: De La Salle University

The use of management accounting practices (MAPs) can enhance a business’s judgment in decision-making. Depending on the size of the enterprise and the industry of a business, they have to apply the appropriate practices in order to attain their corporate goals. In small and medium enterprises, the...