PROPOSAL

1. Good Morning!
Pangasinan State University
INFANTA CAMPUS

2. BUDGETARY CONTROL AND ITS EFFECT ON
OPERATIONAL PERFORMANCE OF SELECTED
SMALL AND MEDIUM ENTERPRISES IN INFANTA
PANGASINAN
Pangasinan State University
INFANTA CAMPUS
MEMBERS:
MIANO, SABRINA B.
ALEJOS, JAZLYN R.

3. Members of the Thesis Committee
Pangasinan State University
INFANTA CAMPUS
Adviser: RICHMON B. MINA, MHRM
Panel Chair: RICHMON B. MINA, MHRM
Panel Members:

4. Background of the Study
Pangasinan State University
INFANTA CAMPUS
Parveen, S. R., Naveena, S. S., & Rathika, S. (2020). IJARIE-ISSN(O)-2395-4396.
BUDGET AND BUDGETARY CONTROL.
https://ijarie.com/AdminUploadPdf/BudgetandBudgetarycontrolijarie11830.pdf?srsltid=
AfmBOooO9ytH0n3RToamSOjW306UJSOd76QDz395fu_OQBhy0a8mcAL
Budgeting provides in which managerial policies and goals are periodically
evaluated, tested, and established as guidelines for the entire organization. It
helps in directing capital and other resources into the most profitable channels.
It coordinates and correlates all business activities. The use of budgeting in an
organization develops an attitude of “cost consciousness”, stimulates the
effective use of resources, and creates an environment of profit-mindedness
throughout the organization. Budgeting encourages productive competition.

5. Background of the Study
Pangasinan State University
INFANTA CAMPUS
Liu, H., Wu, S., Zhong, C., & Liu, Y. (2020a). The sustainable effect of operational
performance on financial benefits: Evidence from Chinese quality awards winners.
Sustainability, 12(5), 1966. https://doi.org/10.3390/su12051966
Operational performance is considered to play an important role in quality
management practices. The strategic areas where businesses decide to
compete have been identified as operational performance. Delivering high-
quality goods and services quickly can result in higher customer satisfaction
thanks to improved operational effectiveness. Product development metrics,
commonly referred to as product key performance indicators (KPIs), provide
businesses with better control over the standard and pace of product
production.

6. PUBLISHED STUDIES
Pangasinan State University
INFANTA CAMPUS
Mazikana, A.T. (2019). The Effect of Budgetary Control on the
Performance of an Organization (Zimbabwe)
This study focuses to assess the effect of budgeting and
budgetary controls on performance of Ministry of Defence
Head Office. The study will then identify possible causes of the
problem and suggest possible remedies for management’s
consideration

7. PUBLISHED STUDIES
Pangasinan State University
INFANTA CAMPUS
Pascua, R., Ayson, D. Jr., & Del Rosario, F. (2023). Status of financial
management system of micro businesses in Ilocos Sur.
https://doi.org/10.56901/jrnz4524
This study focuses of their financial management practices and
performance along financial planning, budgeting, and accounts
management, to encourage economic development for global
competitiveness. This study also aims to determine if there is a need
to update the financial management practices of micro, small and
medium enterprises by conducting a detailed study and analysis
focusing mainly on the financial practices and problems.

8. STATEMENT OF THE PROBLEM
Pangasinan State University
INFANTA CAMPUS
1. What are the business characteristics of the chosen SMEs
respondents in Infanta, Pangasinan?
a). Nature of business;
b). Location;
c). Years of Operations;
d). Capitalization;
e). Annual Income;
f). Number of Employees.

9. STATEMENT OF THE PROBLEM
Pangasinan State University
INFANTA CAMPUS
2. How can small businesses manage their budgets in
terms of:
a). Budget Preparation;
b). Budget Evaluation Cost;
c). Financial Forecasting;
d). Cash Flow Management.

10. STATEMENT OF THE PROBLEM
Pangasinan State University
INFANTA CAMPUS
3. What is the level of operational performance of small
and medium enterprises in Infanta, Pangasinan in terms
of:
a). Supply Chain Management;
b). Quality Performance.

11. PARADIGM OF THE STUDY
Pangasinan State University
INFANTA CAMPUS
Independent Variable
Budgetary Control
- Budget Preparation
- Budget Evaluation
Cost
- Financial Forecasting
- Cash Flow
Management
Intervening Variable
Business Characteristics of
SME's
- Nature of Business
- Location
- Years of Operations
- Capitalization
- Annual Income
- Number of Employees
Dependent Variable
Operational
Performance of SME's
- Supply Chain
Management
- Quality Performance

12. PARADIGM OF THE STUDY
Pangasinan State University
INFANTA CAMPUS
INPUT
1 . What are the
business
characteristics of
the chosen SMEs
respondents in
Infanta,
Pangasinan?
2. How can small
businesses
manage their
budgets?
3. What is the
level of
operational
performance of
small and medium
enterprises in
Infanta,
Pangasinan
PROCESS
Analysis of data
through:
 a. Online survey
through Google form
or survey personally
 b. Descriptive
Statistical Tools
OUTPUT
• Budgetary control and its
effect on operational
performance of selected
small and medium
enterprises in Infanta,
Pangasinan

13. RESEARCH DESIGN
Pangasinan State University
INFANTA CAMPUS
This study utilizes a quantitative descriptive research approach to
determine how SMEs control their budget and how this affects the
operational performance of their business. The quantitative data collection
makes use of survey questionnaires to determine the information about
variables.
Descriptive cross-sectional design is appropriate as it systematically
examines how SMEs control their budget and how this affects the
operational performance of their business, with respondents being
surveyed only once.

14. SAMPLE AND POPULATION
The target population consisted of the owners of selected SMEs in Infanta,
Pangasinan, who are the focus of this study. The research study was
implemented in the 5 selected barangays in Infanta, Pangasinan including
Poblacion with 11 respondents, Nayom had 1 respondent, Patima had 8
respondents, Cato had 9 respondents, and Bamban had just 1
respondent. The researchers selected 30 owners of SMEs in Infanta,
Pangasinan according to their gross profit.
Pangasinan State University
INFANTA CAMPUS

15. SAMPLING TECHNIQUE
Pangasinan State University
INFANTA CAMPUS
A non-random purposive sampling design will be employed for the selection of the
participants which is the owner of selected SME’s in Infanta, Pangasinan.
Inclusion criteria:
(a) must be located in the five barangays we select;
(b) should be a Small and Medium Enterprises;
Snowball non-random sampling technique will be used to select SME’s
participants.

16. DATA ANALYSIS PER PROBLEM
Pangasinan State University
SCHOOL OF ADVANCED STUDIES
Business characteristics of the chosen SMEs
respondents in Infanta, Pangasinan?
a). Nature of business;
b). Location;
c). Years of Operations;
d). Capitalization;
e). Annual Income;
f). Number of Employees.
Frequency Counts
Percentage

17. DATA ANALYSIS PER PROBLEM
Pangasinan State University
INFANTA CAMPUS
How can small businesses manage
their budgets in terms of:
a). Budget Preparation;
b). Budget Evaluation Cost;
c). Financial Forecasting;
d). Cash Flow Management.
Average Weighted
Mean

18. DATA ANALYSIS PER PROBLEM
Pangasinan State University
INFANTA CAMPUS
What is the level of operational
performance of small and medium
enterprises in Infanta, Pangasinan
in terms of:
a). Supply Chain Management;
b). Quality Performance.
Average Weighted
Mean

19. Thank You!
Pangasinan State University
INFANTA CAMPUS