Effectiveness of internal control management of pharmacies during pandemic in selected areas of Cavite / by Ma. Jhoanna Mae M. Alcantara, Elma A. Andal and Karmela B. Dela Rea.

By:

Alcantara, Ma. Jhoanna Mae M [author]

Contributor(s):

Material type: Text

TextLanguage: English Publication details: Indang, Cavite : Cavite State University- Main Campus, 2022.Description: xvi, 85 pages : illustrations ; 28 cmContent type:

text

Media type:

unmediated

Carrier type:

volume

Subject(s):

DDC classification:

657.458 Al1 2022

Online resources:

Click here to view the Abstract and Table of Contents

Production credits:

College of Economics, Management, and Development Studies (CEMDS)

Abstract: ALCANTARA, MA. JHOANNA MAE M., ANDAL, ELMA A., DELA REA, KARMELA B. Effectiveness of Internal Control Management of Pharmacies during Pandemic in Selected Areas of Cavite. Undergraduate Thesis. Bachelor of Science in Accountancy. Cavite State University, Indang, Cavite. August 2022. Adviser: Dr. Dolores L. Aguilar, CPA. Community pharmacies remained open, competitive, and profitable during the Coronavirus Disease outbreak since they primarily supply healthcare goods useful in treating illnesses and conditions as well as managing and reducing symptoms of Covid-19. Previous research on pharmacies, however, has typically addressed medical- related ideas or concerns; yet it should be emphasized that each organization requires accounting-related aspects to successfully run the entity. Descriptive research including the conduct of a survey among the participants were done to gather pertinent data. The totality of 60 pharmacies was included in the study which was conducted from October 2020 to August 2022 in the selected cities and municipalities of Cavite, to assess the internal control in working capital management of independently owned community pharmacies, to specifically understand the level of implementation of internal control components, and to ascertain the overall level of perceived effectiveness of the internal control implemented by the pharmacies. The findings revealed that controls relating to information and communication had a very high level of implementation while the control environment, risk assessment, control activities, and monitoring had an above average level, resulting in an overall mean of 3.94, denoting a capable and effective internal control. Correspondingly, it was learned that assessing internal control is important in working capital management of pharmacies. Thus, concluded that several controls relating to each component do exist, are well-functioning, and are implemented. Consequently, the study recommends that pharmacies should treat internal control as a significant element and should conduct a timely assessment of each component to check and modify controls.

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Holdings
Item type	Current library	Collection	Call number	Materials specified	URL	Status	Notes	Date due	Barcode
Theses / Manuscripts	Ladislao N. Diwa Memorial Library Theses Section	Non-fiction	657.458 Al1 2022 (Browse shelf(Opens below))		Link to resource	Room use only	T-8962		00081822

Thesis (Bachelor of Science in Accountancy) Cavite State University.

Includes bibliographical references.

College of Economics, Management, and Development Studies (CEMDS)

ALCANTARA, MA. JHOANNA MAE M., ANDAL, ELMA A., DELA REA, KARMELA B. Effectiveness of Internal Control Management of Pharmacies during Pandemic in Selected Areas of Cavite. Undergraduate Thesis. Bachelor of Science in Accountancy. Cavite State University, Indang, Cavite. August 2022. Adviser: Dr. Dolores L. Aguilar, CPA.
Community pharmacies remained open, competitive, and profitable during the Coronavirus Disease outbreak since they primarily supply healthcare goods useful in treating illnesses and conditions as well as managing and reducing symptoms of Covid-19. Previous research on pharmacies, however, has typically addressed medical- related ideas or concerns; yet it should be emphasized that each organization requires accounting-related aspects to successfully run the entity. Descriptive research including the conduct of a survey among the participants were done to gather pertinent data.
The totality of 60 pharmacies was included in the study which was conducted from October 2020 to August 2022 in the selected cities and municipalities of Cavite, to assess the internal control in working capital management of independently owned community pharmacies, to specifically understand the level of implementation of internal control components, and to ascertain the overall level of perceived effectiveness of the internal control implemented by the pharmacies.
The findings revealed that controls relating to information and communication had a very high level of implementation while the control environment, risk assessment, control activities, and monitoring had an above average level, resulting in an overall mean of 3.94, denoting a capable and effective internal control.
Correspondingly, it was learned that assessing internal control is important in working capital management of pharmacies. Thus, concluded that several controls relating to each component do exist, are well-functioning, and are implemented. Consequently, the study recommends that pharmacies should treat internal control as a significant element and should conduct a timely assessment of each component to check and modify controls.

Submitted to the University Library 08/22/2022 T-8962

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