Republic of the Philippines

CAMARINES NORTE STATE COLLEGE

F. Pimentel Avenue, Brgy. 2, Daet, Camarines Norte – 4600, Philippines

GRADUATE SCHOOL
RYAN EDISON G. SECRETARIO METHODS OF RESEARCH
MBA STUDENT DR. RUSTY G. ABANTO

EVALUATING RESEARCH TOPICS

No. Research Topic Reason of Internal Factors External Factors

choosing

1 Effect of Debt on Profitability of Increasing -Manpower -Laws/Policies

MSME of Merchandising Industry problem of -Capital -Technology
Entrepreneurs Resources - Survey instrument
towards Debt - Sufficient measures
interest and -Availability of
Background sources/references
Material -Sufficient time
-Demographic and
geographic factors

2 Effects of Management To find out why -Manpower -Laws/Policies

Accounting on Bankruptcy Risk of other restaurants -Capital -Technology
Restaurant particularly in Daet Resources - Survey instrument
successful and - Sufficient measures
others are not interest and -Availability of
Background sources/references
Material -Sufficient time
-Demographic and
geographic factors

3 The Effect of Money Utilization to The find out the -Manpower -Laws/Policies
the Profitability in Daet, proper usage of -Capital -Technology
Camarines Norte cash and timing of Resources - Survey instrument
money usage - Sufficient measures
interest and -Availability of
Background sources/references
Material -Sufficient time
-Demographic and
geographic factors
 Republic of the Philippines
CAMARINES NORTE STATE COLLEGE
F. Pimentel Avenue, Brgy. 2, Daet, Camarines Norte – 4600, Philippines

GRADUATE SCHOOL
TOPIC 1

Effect of Debt on Profitability of MSME of Merchandising Industry

The MSME face many challenges, but the most significant among of them is that of financing decision
of their operations, of which is a determinant of the flow of the business and the profit it makes to the
owners. Different government programs in the Philippines have tried at different times to assists these
enterprise in addition to assistance given by other development partners, yet the challenges have
remained unsolved. This renders the merchandise owners with no option but to run to financial
institutions for assistance, therefore incurring debt, and the effects of debt in relation to its profitability.
This issue put MSMEs in a dilemma whether to depend on their savings, family savings, friend’s
assistance, government and donor support or financial institutions to finance their operations.

This study tries to investigate the effect of debt practice and financing decisions of MSMEs engaged in
merchandising access to fund and their financing decision. In doing so, the study takes a look at the
extent to which debt practices, interest rate and difference in capital structure and financing activities
affect Micro, Small and Medium Enterprises’ financing decision in regards to its profitability.

TOPIC 2
Effects of Management Accounting on Bankruptcy Risk of Restaurant

The management accounting is more apprehensive with forward looking resolutions that will affect the
future of the organization. Since it is focused on making upcoming decisions with the support of past
financial data, it is provident and therefore progressive in nature. It takes all the data and then present
it in such a way that a proper analysis about the feasibility and profitability of any business assessment
can be made. It is meant for internal users like top management and flexible in nature therefore can be
prepared anytime.

This research topic focuses on investigating the effect of management accounting on bankruptcy Risk
of Restaurants. In addition to this, the sources of risk will be studied in order to see the dependence of
riskiness of the company. Specifically, it illustrates the correlation of using Management Accounting that
can be useful to every restaurant for precluding business catastrophe.
 Republic of the Philippines
CAMARINES NORTE STATE COLLEGE
F. Pimentel Avenue, Brgy. 2, Daet, Camarines Norte – 4600, Philippines

GRADUATE SCHOOL
TOPIC 3

The Effect of Money Utilization to the Profitability in Daet, Camarines Norte

The main purpose of this research entitled, The Effect of Money Utilization to the Profitability in Daet,
Camarines Norte was to assess the money utilization of the businesses to the profitability. It sought
answers on how business utilized their money in business transactions and what accounting practices
they used in operating their businesses. Qualitative-multiple case study method was used to gain the
insights, opinions, and experiences of the participants. Moreover, in depth interview was conducted in
gathering pertinent information from the participants. The participants were chosen through the
purposive sampling technique. Results revealed that most of the businesses simply rolled-over their
capital and did not have proper practices in monitoring their daily transactions and securing in their
incomes.