Professional Documents
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Bachelor of Science in Management Accounting
Bachelor of Science in Management Accounting
LEGINE B. ABARRO
JOENEE BABE S. JAVIEN
JOYCE L. OXIMAS
KRISTINE NICOLE T. VALENTINO
JUNE 2023
TRANSMITTAL
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ANNIE D. FRANCISCO, MS
Campus Research Coordinator
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APPROVAL SHEET
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BIOGRAPHICAL DATA
The researcher named Legine B. Abarro was born on the 13th day of April
in the year 2000 at Isulan, Sultan Kudarat. She is the youngest child of Mr. Abel
Center in 2013 . She completed her secondary education at Isulan National High
School in the year 2019 and served as a Filipino journalist (Editor-in-Chief) for
two consecutive years at the same school. She is currently enrolled in Sultan
She hopes that in the near future, she can use her knowledge and skills to
people for she believes that "There is more happiness in giving than there is in
The researcher named Joenee Babe S. Javien, was born on June 15,
2000. She is from President Quirino, Sultan Kudarat. The second and the only
finished her Junior and Senior High School years at Kalanawi II National High
She strongly believes that everything will fall into place and has its own
time in accordance with God's plan. Her ultimate goal is to become financially
stable so that she could give back the sacrifices of her parents. She is looking
forward to being a successful person in the future so that she can help others to
She is from Columbio, Sultan Kudarat. The eldest and the only daughter of Mr.
2013 then finished her Junior and Senior High School years at Columbio National
Her ultimate goal is to be able to provide for her family and let them
experience financial freedom. She also wants to give back ten folds to all the
people who helped her. She firmly believes that all things will fall into place and
that only the Almighty God holds what tomorrow may bring. She aspires to
engineer. She walks in faith and trusts that her dreams will soon come true.
BIOGRAPHICAL DATA
The researcher named Kristine Nicole T. Valentino was born on June 14,
2001 and currently lives in Brgy. San Pablo, Tacurong City Sultan Kudarat. She
is the eldest child of Mr. Robert S. Valentino and Mrs. Oliva T. Valentino.
Tacurong College in 2019. Now she’s taking up her tertiary education at Sultan
She believes that time is valuable and everything always happens for a
reason. Her goal in life is to have a stable job and pay back all the sacrifices of
her parents in order for her to have a good education. She put all her worries to
God and thanked Him for the protection, wisdom and blessings she received.
She hopes that she will receive her diploma in July 2023.
ACKNOWLEDGMENT
support of many people. The researchers are grateful for the following for their
First and foremost, the Almighty God for giving us life, strength,
answering all of the researchers' questions and support in completing this study
knowledge on statistical analysis and also his time for answering the questions of
the researchers.
To the furniture owners and managers for alloting their precious time in
To the friends and classmates for being reliable and helpful in the
Researchers
LEGINE B. ABARRO
JOENEE BABE S. JAVIEN
JOYCE L. OXIMAS
KRISTINE NICOLE T. VALENTINO
TABLE OF CONTENTS
PRELIMINARIES PAGES
2.1
2.3
2.4
2.5
4
LIST OF FIGURES
1
Conceptual Framework Error! Bookmark not defined.
ABSTRACT
performance of the furniture industry in the 1st district of Sultan Kudarat. The
regression were used as statistical tools. The results of the study showed that the
level of supply chain management practices are high while the level of
importance of supply chain practices which will help improve their performance
encompasses every step that transforms raw materials into finished products
The movement of raw resources, including rattan and wood, used to make
to facilitate the circulation of raw material supply (Ralahallo et al., 2022). The
chain worldwide. It slows the flow of raw materials and finished goods in a
volatile market demand. Thus, the disruption has driven the furniture industry to
its supply chain conveniently and efficiently. It is necessary to learn and maintain
good supply chain management practices that are useful in bringing the overall
Current studies focus more on how the pandemic affects each of the
above-mentioned variables. The primary aim of this study was to determine the
level of supply chain management practices of the furniture industry in the 1st
district of Sultan Kudarat. Aside from the level of SCMP, the researchers
no existing performance in the area, the researchers must explore the study.
1.5 Postponement?
industry towards:
Sultan Kudarat?
Conceptual Framework
with the following indicators based on the study of Nawaz (2020): strategic
ensure that they are on the same page on product manufacturing and consumer
demand; customer relationship pertains to how satisfied the consumer is with the
services and how and to what extent their complaints are addressed concerning
the products are handled in order to maintain their loyalty and match their
sharing, help in providing customers with accurate and diverse information that
will allow them to get a clear understanding and access to their products and
increasing profits
the following indicators adapted from the measurement constructs of Cheng and
customer satisfaction evaluates how well the product or service meets the
expectations of its customers; employee performance, the outcome of an
compliance with the duties assigned to him and lastly, supplier performance
The arrow pointing from the first box to the second box demonstrates the
Hypotheses
significance:
To the local government, The result of the study would allow the local
development.
the community and how they will apply the importance of supply chain practices
in their enterprise.
Future researchers could use the study for future supply chain
management research.
industry, and the degree of relationship between the two variables of the study.
The respondents of this study are the furniture industry in the 1st district of Sultan
Definition of Terms
end users.
in terms of changes.
market.
furniture delivered.
business.
Chapter II
REVIEW OF RELATED LITERATURE
providing valuable insights from various authors about supply chain management
supply chain management practices with the following indicators based on the
its indicators adapted from the measurement constructs of Cheng and Choy
services and all processes that convert raw materials into final products. It
proactively refines the business' inventory costing in order for the business to
optimize the value of customers and also obtain a competitive edge in the
primary providers through its purchaser who will deliver goods, services, and
particulars that could impart further benefits to the consumers (Fauziah et al.,
2019).
In addition, the development and integration of people and technological
resources are critical to successful supply chain integration (Institute for Supply
products, information, and funds throughout the supply chain (Sanders, 2020). It
operate supply networks in the most effective & feasible methods (Handfield,
2021). Thus, the primary benefit of supply chain management is the capacity to
used to improve the internal supply chain of the firm (Priya et al., 2019). They
performing businesses can only compete in the global market with the best
in various industries believe that supply chain management practices are the
Cooper, 2000; Jabbour et al., 2011). In this study, supply chain management
practices are elicited from the study of Nawaz (2020) with the following
commitment by linking the supplier and buyer to be in the same mind concerning
the supply and demand of products which eventually help business entities to
increase and improve their business operation (Fauziah et. al., 2019).
performance, it has a significant and solid relationship with suppliers, and top
Customer Relationship
aware of customer desires, demands, and brand attachment, even to how well a
service or product fulfills the criteria. (Gawankar et. al., 2017). One of the entity's
(Jie et al., 2013). Customer relationships may significantly affect how a company
manages its supply chain (Gandhi et al., 2017). Any business's success is
determined by its ability to communicate with its customers (Chopra & Meindl,
particular insight into consumers' needs (Reimann et. al., 2010). By maintaining
solid client connections, a firm can differentiate itself from rivals, retain customer
Information Sharing
capacity and intensity to share information about a shared business strategy with
related coworkers (Chopra & Meindl, 2012). It is fundamental in the supply chain
excellent, the organization became more productive due to the increasing impact
(Pamulety & Pillai 2011). Thus, when people have a high level of trust in one
(2010), which affirms the positive impact of trust on dividing data among firms
and their providers. Likewise, when investigating the long-term viability of service
and making plans are other advantages of information sharing (Rahiman, 2013).
information and not only transactional data, such as materials or product orders.
It provides leverage to the supply chain partner to make strategic operations
information exchanged should be precise and reliable (Priya et al., 2019). Quality
of information sharing refers to the what, when, how, and with whom the
of data in a supply chain can help the entities to quickly respond to the volatile
supply chain (Jabbour et al., 2011). Even though sharing information is essential,
inaccurate or delayed information as it moves through the supply chain are well-
and informational disparities (Kroes & Ghosh, 2010). Information sharing lowers
improve network collaboration, and help businesses gain an edge over their
inventory reduction and cost savings (Lofti et al., 2013). Thus, firms need to align
supply chain practices with the level of their information quality to achieve and
Postponement
are delayed until accurate client order information is available. The basic concept
of postponement is to hold off the change in shape, identity, and location until
cited as a method for managing disturbances throughout the entire supply chain
changes in demand and supply shortage (Angkiriwang et al., 2014; Tang, 2006;
Yang & Yang, 2010). In point of fact, Carbonara and Pellegrino (2018) assert that
businesses that use postponement are better able to deal with supply chain
disruptions.
changes in product design that make it suitable for other customers in the event
of demand disruptions. In a similar vein, Rajagopal et al. 2016, report that supply
chain responsiveness is linked to a postponement. Postponement is an excellent
2012). In contrast, retailers who use postponement are more adaptable in their
Organizational Performance
outputs, goals, and objectives. On the other hand, the genuine desire of every
reduce supply chain spending and increase benefits aggressively (Al Khajeh,
to new technologies and trends and develop new products to satisfy customers'
optimal use of its resources and generate outputs pertinent to its users and
Cheng and Choy (2013) with the following indicators: market performance,
supplier performance.
Market Performance
on the market. Among other things, market share, innovation, growth, and profit
are the areas to measure market performance (The Enterprise World, 2021).
efficiency, and other factors. The concepts of quality and marketing now have a
new dimension because of new modern technology and a shifting market
(Hamister, 2012).
Operational Performance
help project future status and planning while providing information on the status
specific environment (Alegre et al., 2016). Within a focal firm, new product
requirements (Kotler & Keller, 2016). In his book Marketing Metrics, Paul Farris
of total customers, whose observed experiences with a business, its goods, or its
expected to remain loyal for a more extended period, buy more as the company
introduces new products or changes existing ones, talk positively about the
company and its products (good mouthing), pays less attention to competing
brands and is less sensitive to price changes, offers product (goods and
services) ideas to the company, and, most importantly, costs less to serve and
retain than new customers due to the routine nature of the relationship. As a
result, satisfied customers are assets for the business. Satisfied customers tell
others about their positive experience with the business and its products,
repeat purchases, customer retention, and loyal customers (Kotler & Keller,
2016).
Employee Performance
serves as a planner, executor, and controller in meeting its goals (Harini et al.,
Waheed, 2011). This relates also to how well employees perform their duties
and effect of his or her effectiveness at work (Hazen et al., 2017). Aside from
Saad, 2013). Another factor is supply chain strategy, which has a significant
(2020). This was justified by other researchers where they discussed that supply
chain strategy has a positive and also has insignificant effect on job satisfaction
as an employee performance intervention. In contrast, employees with
Supplier Performance
Supplier performance refers to how well a supplier supplies the required products
quality, delivery, responsiveness, cost, and technical support (Wu et al., 2010).
considered to improve supplier performance. (Akamp & Müller, 2013). Aside from
buyer's commitment and investment moderates both suppliers' and supply chain
performance. This proved that supplier social performance plays a positive role in
implications for the practitioners are that supply chain management performance
can be enhanced by ensuring social sustainability adoption practices in emerging
impact of resources and capabilities and their positive impact on supply chain
to the firm and its supply chain level. (Gunasekaran et al, 2017). The previous
study proves that better supply chain management practices can lead to better
competitive advantage for the firm (Sukati et al., 2012). Furthermore, supply
edge. They emphasize even more how beneficial supply chain management
the available resources throughout the company (Abdallah et al., 2014). Supply
chains that are effective and flexible foster the development of entrepreneurial,
transformation for the companies (Arora et al., 2016). Evaluating supply chain
This chapter describes the methods and procedures used in the conduct
of the study. It includes the research design, respondents of the study, data
Research Design
are research designs that examine social phenomena without direct manipulation
research design is used because this study evaluates the relationship between
The study's respondents are the 21 licensed furniture industries in the 1st
President Quirino, and the city of Tacurong. As per information from the
respective licensing offices of the locale of the study, there are only a total of 22
registered furniture businesses are currently operating while one (1) furniture
the population size (Singh & Masuku, 2014). Due to the small number of
businesses in the 1st district of Sultan Kudarat. Since the respondents are less
than 100, then all of them need to be surveyed (Bullen & Bullen, 2022). Sample
This study was conducted in the first district of Sultan Kudarat specifically
third class municipality neighboring the city of Tacurong which is the commercial
the level and relationship between the two variables. In this study, two
instruments were used. The first instrument measures the level of supply chain
indicated their answers using the four-point Likert scale that ranges from 4-1 with
is as follows:
performance.
The respondents indicated their answers using the four-point Likert scale
follows:
The questionnaire was pre-tested using Cronbach alpha, the most widely
following the objectives and setting of the study. The survey questionnaire was
then given to the research adviser, statistician and the research panel members
permission was sent through a letter to the campus director to conduct the study
within the area, which the adviser, department chairman, and college dean
officially noted. The letter for conduct was then forwarded to the respective
municipality and after receiving the approval of the mayor, the researchers
started to gather data for the pilot testing. With the approval of the statistician for
the reliability of the study, the researchers began to conduct their final survey.
After the data collection from the respondents were obtained, the
researchers tallied the with the guidance and assistance of the statistician.
Finally, based on the results from the statistician, the researchers with the help of
were then provided. Nevertheless, the outcome helped determine whether or not
The gathered data through the questionnaire was tallied and treated using
the total number of numbers by the sum of the numbers provided. This was used
determine the statistical associations between the two variables in question. The
denoted by r. The value of r, measures any linear trend between two variables
industry.
Coefficient
between one dependent variable and multiple independent variables. This was
gathered data results to answer the following questions. The following tables
show the level of supply chain management practices, the level of organizational
performance, and the domain best influences the business performance of the
with a descriptive level of very high are the following: customer relationship with a
mean of 3.63 and quality of Information sharing with a mean of 3.48. Followed by
the indicators with a descriptive level of high which are strategic supplier
partnership with a mean of 3.20, information sharing with a mean of 2.98 and
garner an overall mean of 3.23, described as high. This means the furniture
industry in 1st district of Sultan Kudarat is limited in supply chain management
practices. On the other hand, Customer relationship has the highest mean score
descriptive level of high. The practice of strategic supplier partnership in the long
manufacturing process. The quality of the raw materials the suppliers offer is
what the furniture industry seeks, and they are necessarily involved in the
terms of Customer Relationships has an overall mean of 3.55 and has a very
high descriptive level. Good relationships with supply chain members, including
management practices (Jie et al., 2013). The result shows a strong relationship
management.
Table 1.3 Level of Supply chain management practices in terms of
Information Sharing
Item Mean Descriptive Level
of Information Sharing, and it has an overall mean of 2.98 has a descriptive level
information sharing was excellent, the organization became more productive due
(Wardan et al., 2021). Thus, the results indicate that information gathered by the
owners and managers from their trading partners provides aid for planning and
regarding quality information sharing with a mean of 3.48 which has a very high
descriptive level. Information sharing can benefit the business sector, such as
inventory reduction and cost savings (Lofti et al., 2013). The result implies that
suppliers and other trading partners are relevant to the supply chain, resulting in
shifts in demand and supply shortages (Carbonara & Pellegrino, 2018). However,
result revealed that the organization has high product assembly activities. Thus,
it concludes that having these activities positively and directly affects the
level of very high from customer satisfaction with a mean of 3.84, followed by
mean of 3.57, supplier’s performance garner a mean of 3.50 and lastly, market
of 3.61 which is evaluated as very high. This indicates that the organizational
excellent. While, customer satisfaction stands out among the indicators with the
performance. Thus, this result indicates that owners and managers actively
goals.
Market Performance has an overall mean of 3.39 with a descriptive level of very
al., 2017). Evaluating the market performance plays a vital role in the overall
projections, which can be used by the organization to effectively plan and place
their goods and services in the market. Moreover, it is helpful in achieving the
2021). The result illustrates how supply chain management helps the furniture
et al., 2015). Quality, delivery, adaptability, and the speed at which new products
manufacturing industry (Abdallah et al., 2018). The result shows that the
customers.
Our firm has a good reputation for our 3.86 Very High
products
customer satisfaction, with a mean of 3.84 and a very high descriptive level.
customers with utmost importance and always considers their preferences which
Employee Performance with an overall mean of 3.70 and a very high descriptive
level. Employee performance relates to how well employees perform their duties.
The daily performance of the employees affects the firm's success or failure.
(Donohoe, 2019). The result proves that the furniture industry maintains
training.
Performance, and it has an overall mean of 3.50 with a descriptive level of very
high. Supplier performance, in the study of Wu et al. (2010), refers to how well a
supplier supplies the required products to the buyer and is manifested as the
technical support. This implies that good communication, mitigating risk, and
positive relationship between suppliers can help the business to offer quality and
The r-value of 0.70 based on the combined computation implies a high positive
operations of supply chain participants. Similarly, Stock et al. (2010) that supply
in the global market with the best supply chain management practices (Okongwu
services that could add benefit to the business. Moreover, this confirms the
in the 1st district of Sultan Kudarat. The findings revealed that strategic supplier
partnership with r-value of 0.457 and p-value of 0.037, customer relationship with
r of 0.514 and p-value of 0.017, information sharing with r of 0.687 and p-value of
0.001 and quality of information sharing with r of 0.486 and p-value of 0.025 has
does not significantly affect organizational performance with its r-value of 0.241
P 0.001
Table 5 presents the result of regression analysis in the supply chain
in the 1sr district of Sultan Kudarat. In the illustration, the findings revealed that
among the indicators, with an F value of 10.709 and p <0.003. Given a probability
of less than 0.05, this shows that, on an adequate number, information sharing
value of 0.543 indicates that 54.30 percent of the furniture industry's supply chain
While the remaining 45.7 percent, on the other hand, represents factors that still
null hypothesis is rejected, and in all of the five domains of supply chain
excellent, the organization became more productive due to the increasing impact
between firms and trading partners, which can improve product and service
findings.
Summary
were the basis for statistically tabulating and evaluating the data.
3.21 overall mean, which is a high level. This means the furniture industry needs
relationship indication had the highest mean scores, showing that it was more
performance of the furniture firms is the best in the industry. In addition, customer
satisfaction performance was found to have the highest mean of all the
chain management practices domains with a p-value of less than 0.003. This
implies that the null hypothesis is rejected, and there is a domain in supply chain
furniture industry. In the customer satisfaction domain, out of the five indicators of
Conclusion
The furniture industry in the 1st District of Sultan Kudarat has a high level
mean score out of the five indicators of supply chain management practices,
indicating that this is highly valued compared to other indicators. This suggests
Meanwhile, the study also shows a very high level of organizational performance.
The outcome indicates that the company has the best organizational
performance in the industry. Customer satisfaction was found to have the highest
mean value among the five indicators of organizational performance. This
indicates that the organization has always been at its best practices in the
industry, achieving high levels of success in its endeavors that attest to its
Concerning the connection of the two variables, it was determined that the
competitive advantage over the long term, and increase profitability. The
Recommendations
The study results show that the respondents, the furniture industry of the
1st district of Sultan Kudarat, needs more supply chain management practices.
Tacurong City conduct workshops and projects to support and sustain the
recommend that the LGU, other Government agencies, NGOs, and other private
on SCMP and OP that can help empower the knowledge, skills, and capabilities
of the local furniture industry, as well as to keep them resilient and effective
sector during constant change. Nevertheless, owners and managers also assert
approaches in terms of internal and external activities that could influence the
result of the firm's objectives and goals by identifying risks that lie in supply
services.
other factors that are connected with the organizational performance of the
furniture industry may be carried out to explore further and validate the result of
this study.
LITERATURE CITED
Remarks Signature
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Approved:
guidance committee.
Endorsed:
Approved:
__________________
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong Campus
Tacurong City, Sultan Kudarat
Date Signed
Appendix 4 Form 4
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong Campus
Tacurong City, Sultan Kudarat
Time: 3:20-3:40
Date: December 13, 2022
Venue: Campus Cashier’s Office
Approved:
Approved:
Approved:
CERTIFICATION OF STATISTICIAN
Noted:
Noted:
Guidance Committee
Name Signature Date
Approved:
Approved:
Instruction: The items below will assess the level of supply chain
management practices of your furniture business. Please check the box that
corresponds to your judgment and practice, using the rating scale below.
C - Information Sharing 4 3 2 1
CWe inform trading partners in advance of
C1 - changing needs.
COur trading partners share proprietary
C2 - information with us.
COur trading partners keep us fully informed about
C3 - issues that affect our business.
COur trading partners share business knowledge
C4 - of core business processes with us.
CWe and our trading partners exchange
C5 - information that helps establishment of business
planning.
CWe and our trading partners keep each other
C6 - informed about events or changes that may affect
the other partners.
D - Quality of Information Sharing 4 3 2 1
DThe information exchange between our trading
D1 - partners is timely.
DThe information exchange between our trading
D2 - partners and us is accurate.
DThe information exchange between our trading
D3 - partners and us is complete.
DThe information exchange between our trading
D4 - partners and us is adequate.
DThe information exchange between our trading
D5 - partners and us is reliable.
E - Postponement 4 3 2 1
E
E1 - Our products are designed for modular assembly.
EWe delay final product assembly activities until
E2 - customer orders have actually been received.
EWe delay final product assembly activities until
E3 - the last possible position (or nearest customers)
in the supply chain.
PART II. ORGANIZATIONAL PERFORMANCE
Instruction: The items below will assess the level of organizational performance
of your furniture business. Please check the box that corresponds to your
judgment and practice, using the rating scale below.
B - Operational Performance 4 3 2 1
BThe business can quickly modify products to
B1 - meet our major customer’s requirements.
BThe business can quickly introduce new products
B2 - into the market.
BThe business can quickly respond to changes in
B3 - market demand.
BThe business has an outstanding on-time
B4 - delivery record to our major customer.
BThe business provides a high level of customer
B5 - service.
C - Customer Satisfaction 4 3 2 1
C1 - Customers keep doing business with us
CCustomer are satisfied with ratio of price and
C2 - functions of our products
CCustomers perceive they receive their money’s
C3 - worth when they purchase our products
COur customers are satisfied with the quality of
C4 - our products
COur firm have a good reputation for our
C5 - products
C6 - Our customers are loyal to our products
D. Employee Performance 4 3 2 1
DThe business has the greatest results in the
D1 - industry for performance appraisals.
DEmployees with the highest levels of skill in the
D2 - industry work for the business.
DIn the industry, the business has the best
D3 - departmental communication.
DSupervision and oversight help enhance
D4 - employee engagement in the industry.
DMonitoring mechanism enriches the enterprise
D5 - training and development.
E - Suppliers' Performance 4 3 2 1
EThe business’ control activities help to offer the
E1 - highest-quality supplier products in the
business.
EThe business offers the industry’s best supplier
E2 - communication.
ESupply Chain Management maximizes
E3 - performance in terms of having the industry’s
best supplier delivery record.
EThe business' supplier-buyer relationship
E4 - provides competitive prices.
EThe business' supplier-buyer relationship has
E5 - positive effect on the ability to make
improvements to existing products.
Appendix 12
PICTORIALS AND SCREENSHOTS
Appendix 13
TURNITIN RESULT
Appendix 14
DVD