菲律宾环境下的小微企业绩效

Arnold Quinto Malaluan
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引用次数: 1

摘要

本研究采用现金转换周期对菲律宾利帕市的小微企业进行绩效评估。该调查对该地区的375名经理和企业主进行了调查。描述性方法是收集数据并检验零假设。统计工具采用频率/百分比、加权平均值和复合平均值。结果表明:受访企业以1-9人规模、经营时间1-3年的微型企业居多;认为现金转换周期及其对小微企业绩效反应的比较发现是有效的;按存在年限、业务类别和员工人数计算的现金转换周期是有效的;认为现金转换周期对小微企业在现金转应付账款、应付账款转存货、存货转应收账款、应收账款转现金方面的表现是有效的;现金转换周期对小微企业绩效和效益的影响,在按存在年限、业务类别和员工人数分组时具有显著性。因此,拟议的推广活动可由有关机构审议和执行。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Performance of Micro and Small Enterprises in the Philippine Setting
The study was conducted to assess the performance of micro and small enterprises in Lipa City, Philippines using Cash Conversion Cycle. It was conducted among 375 managers and business owners in the area. Descriptive method was to collect the data and test the null hypothesis. Frequency/percentage, weighted mean, and composite mean were used as statistical tools. Results reveal that majority of the respondents were micro enterprises with a 1-9 employees that have been operating for 1-3 years; that the cash conversion cycle and its comparison of responses to the performance of micro and small enterprises found to be effective; that the cash conversion cycle in terms of years of existence, business category and number of employees are effective; that the cash conversion cycle to the performance of micro and small enterprises in terms of cash to accounts payable, accounts payable to inventory, inventory to accounts receivable,  and accounts receivable to cash are effective; that the comparison between the cash conversion cycle to the performance of micro and small enterprises and effectiveness when grouped according to years of existence, business category and number of employees were significant. Thus, the proposed extension activity can be considered and implemented by the concerned agency.
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