Republic of the Philippines

SULTAN KUDARAT STATE UNIVERSITY

TACURONG CAMPUS
City of Tacurong, Sultan Kudarat

BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING

THE STRATEGIC MANAGEMENT AND PERFORMANCE IMPLICATION OF MICRO

ENTERPRISES IN SURALLAH, SOUTH COTABATO.

Demographic profile

Instruction: Please supply all the requested information.

Name of business: _______________________________________________________

Location: ________________________________________________________________

Gender:

Male: Female: Other (please specify):

Age:

Under 18: 18-24 25-34 35-44 45-54 55 above

Educational Level:

High School or Below: Some College/Associate Degree:

Bachelor’s Degree: Master’s Degree or Higher:

Please provide the following information about your business:

Type of Micro enterprises:

Street vendors Retailers Contractor Shoemakers tailors

Others please specify: __________________

Number of employees:

1-2 3-4 5-6 7-9

Years in business:

1-3 years 4-6 years 8-10 years 10-12 years ✘

Others please specify: __________________

 Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
TACURONG CAMPUS
City of Tacurong, Sultan Kudarat

BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING

General Instruction: Generally, this research seeks to determine the strategic management accounting
and the performance implications of micro enterprises in the municipality of surallah, province of south
cotabato. We appreciate your participation in this survey. Your responses will contribute to our
understanding of the strategic management accounting practices adopted by micro enterprises in
Surallah, South Cotabato.

Please read each statement carefully and indicate your level of agreement on a scale of 1 to 5, where 1
represents ‘Strongly Disagree’ and 5 represents ‘Strongly Agree’. We are interested in your honest
opinion. Your responses will be kept confidential and will only be used for research purposes.

Part 1: Please indicate your level of agreement with the following statements regarding the strategic
management accounting practices in your micro-enterprise.

(1) Strongly Disagree (2) Disagree (3) Neutral (4) Agree (5) Strongly Agree

BUDGETING 1(SD) 2(D) 3(N) 4(A) 5(SA)

1. The micro-enterprise effectively utilizes budgeting as a
strategic management tool.
2. The enterprise’s budgets are linked to our strategic
objectives.
3. The budgets in enterprise are flexible and can be adjusted
for changes in business conditions
4. The enterprise uses zero-based budgeting, where every
expense must be justified in each new period.
5. The enterprise’s budgeting process is efficient and timely.

COST MANAGEMENT 1(SD) 2(D) 3(N) 4(A) 5(SA)

1. The enterprise regularly analyzes the cost structure of our
products or services.
2. The enterprise practices a regular cost control measures to
ensure profitability.
3. Using cost data to set prices products and services.
4. Using cost information to make strategic decisions about
pricing and production
5. The enterprise regularly reviews our suppliers to ensure we
are getting the best value for money.

PERFORMANCE IMPLICATIONS 1(SD) 2(D) 3(N) 4(A) 5(SA)

1. The micro-enterprise employs performance measurement
systems to monitor and evaluate our operations.
2. Performance metrics are used in our enterprise to motivate
and reward employees.
3. The enterprise has clear, measurable performance goals.
4. The performance measurement system helps us identify
areas where we can innovate or improve
5. The performance measurement system is effective in
 Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
TACURONG CAMPUS
City of Tacurong, Sultan Kudarat

BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING

helping us to track our progress and achieve our goals.

STRATEGIC PLANNING 1(SD) 2(D) 3(N) 4(A) 5(SA)

1. We engage in strategic planning activities to guide our
micro-enterprise's future direction.
2. The strategic plan is reflected in our daily operations and
decision-making processes.
3. We regularly review and update our strategic plan based
on changes in the business environment
4. We use SWOT analysis (Strengths, Weaknesses,
Opportunities, Threats) as part of our strategic planning
process.
5. Our strategic planning process helps us stay competitive in
our industry.

Part II - Please indicate your level of agreement with the following statements regarding the
financial performance of your micro-enterprise.

(1) Strongly Disagree (2) Disagree (3) Neutral (4) Agree (5) Strongly Agree

ANNUAL REVENUE 1(SD) 2(D) 3(N) 4(A) 5(SA)

1. The annual revenue of the micro enterprise has

increased in the past years.
2. We are able to generate sufficient revenue to cover our
operating expenses and make a profit.
3. The micro enterprise’s annual revenue allows for
business expansion.
4. The micro enterprise’s annual revenue allows for
reinvestment into the business.
5. The micro enterprise’s annual revenue has potential for
growth in the next fiscal year

PROFIT MARGIN 1(SD) 2(D) 3(N) 4(A) 5(SA)

1. Our micro enterprise has a healthy profit margin

2. The profit margin of my micro enterprise is competitive

in the market.
3. The profit margin of my micro enterprise is sufficient to
support business growth and investment.
 Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
TACURONG CAMPUS
City of Tacurong, Sultan Kudarat

BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING

4. I am confident in the ability of my micro enterprise to

maintain or improve its profit margin in the future.
5. The micro enterprise’s profit margin meets its financial
goals.

PERFORMANCE MEASUREMENT 1(SD) 2(D) 3(N) 4(A) 5(SA)

1. The micro enterprise regularly measures its financial

performance.
2. The micro enterprise compares its financial
performance with other similar-sized businesses in
Surallah.
3. The results of the performance measurement are used
to make strategic decisions in the micro enterprise.
4. Performance measurement results are used to assess
the effectiveness of business strategies in the micro
enterprise
5. Performance measurement results are used to assess
customer satisfaction and loyalty in the context of the
micro enterprise.

RETURN ON INVESTMENT 1(SD) 2(D) 3(N) 4(A) 5(SA)

1. Return on Investment (ROI) is a critical metric for

evaluating the financial performance of micro
enterprises..
2. The enterprise’s ROI meets its financial goals.

3. ROI calculations are regularly reviewed and updated

based on changes in market conditions or business
strategies.
4. ROI calculations are used in decision-making
processes for new investments or projects
5. Effective management of investments can significantly
impact the financial success of micro enterprises.
 Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
TACURONG CAMPUS
City of Tacurong, Sultan Kudarat

BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING

Part III- Please indicate your level of agreement with the following statement regarding the
relationship between strategic management accounting and the performance of your micro-
enterprise.

(1) Strongly Disagree (2) Disagree (3) Neutral (4) Agree (5) Strongly Agree

QUESTIONS 1(SD) 2(D) 3(N) 4(A) 5(SA)

1. The enterprise use strategic management accounting in

decision making.
2. We use strategic management accounting tools and
techniques to track and measure our progress towards our
strategic goals.
3. We use strategic management accounting information to
make informed decisions about our business.
4. We believe that our strategic management accounting
system is a valuable asset to our micro-enterprise.
5. We believe that strategic management accounting is
essential for the success of micro-enterprises.

Part IV- Please indicate your level of agreement with the following statement regarding the
engagement in strategic management and performance implications by choosing the most
appropriate option:

(1) Strongly Disagree (2) Disagree (3) Neutral (4) Agree (5) Strongly Agree

ENGAGEMENT IN STRATEGIC MANAGEMENT AND 1(SD) 2(D) 3(N) 4(A) 5(SA)

PERFORMANCE IMPLICATIONS
1. We should use strategic management accounting tools
and techniques to track and measure our progress
towards our strategic goals.
2. We should use strategic management accounting
information to make informed decisions about our
business, such as resource allocation, product
development, and pricing.
3. We should regularly review our strategic plan and
performance measures to ensure that they are still
relevant and effective.
4. We should use strategic management accounting
information to identify areas where we can improve our
performance.
5. We should use strategic management accounting to
support our micro-enterprise's growth and
development.

End of survey