chapter 4 final super

7/27/2019 CHAPTER 4 Final Super

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CHAPTER 4

PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

This chapter presents, analyzes and interprets the data gathered from the

survey conducted in relation to the problems of the study. The researchers

analyze the data gathered by breaking up the whole study into constituent parts

according to the specific questions under the statement of the problem. This is to

bring out focus on the essential features of the studies they presented the data

by organizing them into logical, sequential, and meaningful categories and

classifications to make them amenable to study and interpretation.

1. Business Perspective

Table 1 presents the frequency distribution, percentage, and ranking of

business perspective as to years of existence.

Table 1

Business Perspective According to Years of Existence

Years of Existence Frequency Percentage Rank

From 3 years up to 5 years 11 36.67% 2

From 6 years up to 8 years 15 50% 1

From 9 years up to 11 years 3 10% 3

From 12 years up to 14 years 0 0% -

15 years and above 1 3.33% 4

Total 30 100%

Table 1 illustrates the distribution of the business perspective according to

years of existence. Out of 30 respondents, 11 or 36.67% of them work on the

branch that exists from 3 to 5 years. Fifteen (15) or 50% of them are working at


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the branch that exists from 6 to 8 years .Three (3) or 10% of them work on the

branch that exists from 9 to 11 years while one (1) or 3.33% is working on a

branch that exists for 15 years and above. It shows that majority of the

respondents are in branches with 3 to 5 years of existence.

Table 2 presents the frequency distribution, percentage and ranking of the

business perspective as to their number of personnel in each branch.

Table 2

Business Perspective According to Number of Personnel in each Branch

Number of personnel in eachbranch

Frequency Percentage Rank

1 2 pharmacists 11 36.67% 2

3 5 pharmacists 18 60% 1

6 10 pharmacists 1 3.33% 3

Total 30 100%

Table 2 shows that 11 or 36.67% of the respondents are in the branch that

have 1 2 pharmacists. Eighteen (18) or 60% are in the branches that have 3

5 pharmacists and one (1) or 3.33% are in the branches that have 6 10

pharmacists. It shows that majority of the respondents are in branches that have

3 5 pharmacists.

Table 3 presents the frequency distribution and percentage and ranking of

the business perspective as to location.


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Table 3

Business Perspective According to Location

Location Frequency Percentage Rank

Wet/Dry Market 3 10% 3

Church/Schools 2 6.67% 4.5

Shopping Malls 2 6.67% 4.5

Commercial center 2 6.67% 4.5

Along highways 17 56.67% 1

Hospitals 4 13.33% 2

Total 30 100%

The results show that three (3) or 10% of the respondents are in branches

that are located near the wet/dry market. Two (2) or 6.67% of the respondents

are in branches that are located near the church/schools, shopping malls and

commercial center. Seventeen (17) or 56.67% of the respondents are in a branch

located along highways and 4 or 13.33% are located near the hospitals. It shows

that most of the respondents are located in branches that are along highways.


the business perspective as to sources of drugs and medicines.


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Table 4

Business Perspective According to Sources of Drugs and Medicines

Sources of Drugs andMedicines

Frequency Percentage Rank

Pharmaceutical companies 14 46.67% 2

Head Office 16 53.33% 1

Total 30 100%

Based on the above table, the branches source of drugs are within

pharmaceutical companies with a frequency of 14 or 46.67% and the head office

with a frequency of 53.33%.

Table 5 presents the frequency distribution and percentage and ranking of the

business perspective as to most saleable drugs.

Table 5

Business Perspective According to Most Saleable Drug

Most Saleable Drugs Frequency Percentage Rank

Paracetamol 17 56.67% 1

Amoxicillin 11 36.67% 2

Acetylsalicylic acid 2 6.66% 3

Total 30 100%

Table 5 shows that the majority of the respondents are said that their most

saleable product is Paracetamol with frequency of 17 or 56.67%. It was followed

by Amoxicillin with a frequency of 11 or 36.67%. Acetylsalicylic acid ranked third

with frequency of two (2) or 6.66%.


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the business perspective as services rendered.

Table 6

Business Perspective According to Services Rendered

Services Rendered Frequency Percentage Rank

Drug information 6 20% 2

Patient counselling 2 6.67% 3

Generic dispering 22 73.33% 1

Total 30 100%

Table 6 shows that six (6) or 20% of the branches render drug information

service. Two (2) or 6.67% of the branches render patient counselling and twenty-

two (22) or 73.33% of the branches render generic dispersing.

. Table 7 presents the frequency distribution and percentage and ranking

of the business perspective as to storage facilities.

Table 7

Business Perspective According to Storage Facilities

Storage Facilities Frequency Percentage Rank

Stockroom within the drugstore 27 90% 1

Bodega/warehouse 2 6.67% 2

Satellite/depots 1 3.33% 3

Total 30 100%


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Table 7 shows that 27 or 90% of the branches storage facilities is a

stockroom. Two (2) of the branches storage facility is a bodega/warehouse while

one (1) or 3.33% is a satellite/depots.

Thirty (30) or 100% of the branch respondents agreed that the branch

apply just window display type of merchandise display.

2. Profile of the Respondents


the respondents by their age.

Table 8

Distribution of Respondents According to Age

Age Frequency Percentage Rank

25 years and below9 30% 226 30 years old 11 36.67% 1

31 35 years old 8 26.67% 3

36 40 years old 2 6.67% 4

41 45 years old 1 3.33% 5.5

46 years old and above 1 3.33% 5.5

Total 30 100%

The result shows that nine (9) or 30% of the respondents are in the age of

below 25. Eleven (11) or 36.67 % of the respondents are in 26 to 30 years old

while eight (8) or 26.67% are 30 to 35 years old. Two of the respondents are in

the age of 36 to 40 and lastly, one (1) or 3.33% of the respondents is 41 to 45

and 46 years old above.


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the respondents by their civil status.

Table 9

Distribution of Respondents According to Civil Status

Civil Status Frequency Percentage Rank

Single 24 80% 1

Married5 16.67% 2

Widow/widower 1 3.33% 3Total 30 100%

The result shows that 24 or 80% of the respondents are married while five

(5) or 16.67% are single and lastly one (1) or 3.33% of them is a widow/widower.

Table 10 presents the frequency distribution and percentage and ranking

of the respondents by their position in the company.

Table 10

Distribution of Respondents According to Position in the Company

Position in the CompanyFrequency Percentage Rank

Branch Manager5 16.67% 4Assistant Branch Manager6 20% 3

Branch Administrative Assistant 4 13.33% 5

Chief Pharmacist 7 23.33% 2

Pharmacy Assistant 8 26.67% 1

Total 30 100%


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The above table shows that five (5) of the respondents are branch

managers, six (6) or 20% of the respondents are assistant branch manager, four

(4) of them are branch administrative assistant, seven (7) or 26.67% are chief

pharmacist and eight or (8) or 26.67 are pharmacy assistants.

Thirty or 100% of the respondents agreed that they are all female, their

highest educational attainment is bachelors degree and their length of service in

the company is below 15 years.

3. Supply Chain

Table 11 presents the weighted mean and verbal interpretation of supply

chain relative to product procurement.


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Table11

Weighted Mean and Verbal Interpretation of Supply Chain

Relative to Product Procurement

Product ProcurementWeighted

MeanVerbal

Interpretation

1. Procurement personnel follows the purchasingprocedure.

4.93 StronglyAgree

2. Chief pharmacist prepare an order list (list ofin support of each acquisition.

4.70 StronglyAgree

3. Consumption of drugs (fast selling andslow-moving medicines) is accounted

in making an order list.

4.77Strongly

Agree4. Epidemic or common/seasonal diseases

(e.g. in the colder season, increase demand forcold and cough medicine) is also considered inmaking an order list.

4.63

StronglyAgree

5. Discounts offered on volume purchase areconsidered in preparing an order list.

4.40Agree

6. Demand changes of drugs is regarded as topreparation of an order list.

4.33Agree

7. Expiration dates of medicines are alsoaccounted in making an order list.

4.87 StronglyAgree

8. Morbidity (actual needs of customers) andtreatment schedule (frequency of diseases) are

considered in preparing an order list.4.77

StronglyAgree

9. The chief pharmacist approves the orderlist to verify the order.

4.83 StronglyAgree

10. The branch acquires medicines from themain office.

4.87 StronglyAgree

Average Weighted Mean 4.71 StronglyAgree

Table 11 shows the weighted mean and verbal interpretation of supply

chain relative to product procurement. In question 1, the result shows that the

respondents strongly agreed that the personnel in the procurement follows the

purchasing procedure, with a computed weighted mean of 4.93. In the next

question, the result shows that the branch representatives strongly agreed that


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the chief pharmacist prepare an order list in support of ach acquisition with the

computed weighted mean of 4.70. In question 3, respondents strongly agreed

that the chief pharmacist takes into account the consumption in preparing an

order list with the computed weighted mean of 4.77. With the computed mean of

4.63, branch representatives strongly agreed that the chief pharmacist considers

epidemics or common/seasonal diseases in preparing an order list. With the

computed weighted mean of 4.40, branch representatives agree that discounts

offered on volume purchase are considered in preparing an order list. In question

6, branch representatives strongly agreed that the demand changes of drugs is

regarded as to the preparation of an order list with the computed weighted mean

of 4.33. In question 7, respondents strongly agreed that the expiration of dates of

medicines is also accounted in making an order list with the computed weighted

mean of 4.87. With the computed weighted mean of 4.77 the respondents

strongly agreed that morbidity and treatment of schedule are considered in

preparing an order list. In the ninth question, the result shows that the chief

pharmacist approves the order list to verify the order with the computed weighted

mean of 4.83. With the computed weighted mean of 4.87, the respondents

strongly agreed that branch acquires medicines from the main office.

In summary, supply chain relative to product procurement resulted to an

average weighted mean of 4.71


chain relative to delivery and receiving.


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Table12

Weighted Mean and Verbal Interpretation of Supply Chain Relative to

Delivery and Receiving

Delivery and ReceivingWeighted Mean

VerbalInterpretatio

n

1. A copy of the order list is retained to countercheckwhat was ordered and what was supplied.

4.93 StronglyAgree

2. Supplies received are packed and checked in thequarantine area by trained personnel.

4.97 StronglyAgree

3. The expiry dates are checked to ensure that there

is adequate shelf life remaining.

4.90 Strongly

Agree4. Medicines requiring cold chain are refrigerated

while in transit.4.93 Strongly

Agree

5. Receiving reports are completed as soon aspossible after the shipment is receive.

4.83 StronglyAgree

6. Records of returned medicines are maintained in aregister.

4.73 StronglyAgree

7. The head office should be notified immediately incase of any discrepancies.

4.97 StronglyAgree

8. Defective or poor quality stocks are not sold. 4.83 StronglyAgree

9. The branch manager checks the items received todetermine conformance with requirements andspecifications.

4.97 StronglyAgree

Average Weighted Mean 4.90 Agree

Table 12 shows the weighted mean and verbal interpretation of

supply chain relative to delivery and receiving. In question 1, the result shows

that the respondents strongly agreed that a copy of the order list is retained to

countercheck what was ordered and what was supplied, with a computed

weighted mean of 4.93. In the next question, the result shows that the branch

representatives strongly agreed that the supplies received are packed and


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checked in the quarantine area by trained personnel, with the computed

weighted mean of 4.97. In question 3, respondents strongly agreed that the

expiry dates are checked to ensure that there is adequate shelf life remaining,

with the computed weighted mean of 4.90. With the computed mean of 4.93,

branch representatives strongly agreed that the medicines requiring cold chain

are refrigerated while in transit. With the computed weighted mean of 4.83,

branch representatives agree that receiving reports are completed as soon as

possible after the shipment is receive. In question 6, the representatives strongly

agreed that records of returned medicines are maintained in a register, with the

computed weighted mean of 4.73. In question 7, the representatives strongly

agreed that the head office should be notified immediately in case of any

discrepancies, with the computed weighted mean of 4.97. With the computed

weighted mean of 4.83, the respondents strongly agreed that defective or poor

quality stocks are not sold. In the ninth question, the result shows that the branch

manager checks the items received to determine conformance with requirements

and specifications, with the computed weighted mean of 4.97.

In summary, supply chain relative to delivery and receiving resulted to an

average weighted mean of 4.90


chain relative to handling and storage.


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Table 13


Handling and Storage

Handling StorageWeighted

MeanVerbal

Interpretation

1. There are adequate storage facilities.4.70 Strongly

Agree

2. Stocks are stored on ranks, shelves or incupboards to prevent ingress of moisture, dirtand other contaminants.

4.83

StronglyAgree

3. The stockroom within the drugstore is spacious

and kept clean. 4.97

Strongly

Agree

4. There is observed proper stocking arrangementof medicines. 4.93

StronglyAgree

5. Stocks of medicines are kept in the storeroom orbodega. 4.63

StronglyAgree

6. There is an appropriate storage of medicines toensure that potency and physical integrity ismaintained.

4.93

StronglyAgree

7. Medicines are stored within each temperature

and security zone to protect against damage. 4.86

Strongly

Agree

8. The medicines are stored according to itsmanufacturer (pharmaceutical or othersuppliers).

4.60

StronglyAgree

9. The medicines are stored based on their nameIn alphabetical order. 4.73

StronglyAgree

10. The medicines are stored according to theirtherapeutic class (based on their functions). 4.70

StronglyAgree

11. Received stocks unchecked are segregatedfrom the usual shelf stocks. 4.43

Agree

12. The medicines are stocked/segregatedaccording to dosage forms, eye drops,

rotacaps,ointments etc), is stored on different shelves.

4.63

StronglyAgree

13. All items from stock room are recorded in stockrecord. 4.76

StronglyAgree


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14. Periodic audits should be carried out to checkfor consumption against actual recorded use(prescription records, stock records, etc.) toexpose any theft/misuse.

4.83

StronglyAgree

15. Properly checked medicines are ready for sale.

4.83

Strongly

Agree

Average Weighted Mean 4.76StronglyAgree


chain relative to handling and storage. In question 1, the result shows that there

are adequate storage facilities, with a computed weighted mean of 4.70. In the

next question, the result shows that the branch representatives strongly agreed

that stocks are stored on ranks, shelves or in cupboards to prevent ingress of

moisture, dirt and other contaminants, with the computed weighted mean of 4.83.

In question 3, respondents strongly agreed that the stockroom within the

drugstore is spacious and kept clean, with the computed weighted mean of 4.97.

With the computed mean of 4.93, branch representatives strongly agreed that

there is observed proper stocking arrangement of medicines. With the computed

weighted mean of 4.63, the branch representatives agree stocks of medicines

are kept in the storeroom or bodega. In question 6, the representatives strongly

agreed that there is an appropriate storage of medicines to ensure that potency

and physical integrity is maintained, with the computed weighted mean of 4.93. In

question 7, the representatives strongly agreed medicines are stored within each

temperature and security zone to protect against damage, with the computed

weighted mean of 4.86. With the computed weighted mean of 4.60, the

respondents strongly agreed that the medicines are stored according to its


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manufacturer (pharmaceutical or other suppliers).In the ninth question, the result

shows that the medicines are stored based on their name in alphabetical order,

with the computed weighted mean of 4.73. In question 10, respondents strongly

agreed that the medicines are stored according to their therapeutic class (based

on their functions), with the computed weighted mean of 4.70. With the computed

mean of 4.43, the branch representatives agree that received stocks unchecked

are segregated from the usual shelf stocks. With the computed weighted mean of

4.63, the branch representatives strongly agree that the medicines are

stocked/segregated according to dosage forms, eye drops, rotacaps, ointments

etc), is stored on different shelves. In question 13, the branch representatives

strongly agreed that all items from the stock room are recorded in a stock record,

with the computed weighted mean of 4.76. In question 14, the representatives

strongly agreed medicines that periodic audits should be carried out to check for

consumption against actual recorded use (prescription records, stock records,

etc.) to expose any theft/misuse, with the computed weighted mean of 4.83. In

question 15, the representatives strongly greed medicines that properly checked

medicines are ready for sale, with the computed weighted mean of 4.83.

In summary, supply chain relative to handling and storage resulted to an

average weighted mean of 4.76.


chain relative to inventory issuance.


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Table14


Inventory Issuance

Table 14 shows the weighted mean and verbal interpretation of supply chain

relative to inventory issuance. In question 1, the result shows that the

respondents strongly agreed that products sold are properly recorded to assure

that no drugs are sold, with a computed weighted mean of 4.93. In the next

question, the result shows that the branch representatives strongly agreed that

periodic checking for the expiry dates of medicines are done, with the computed

weighted mean of 4.87. In question 3, respondents strongly agreed that

erroneous medicines purchased and returned by clients is verified by the

delegated personnel, with the computed weighted mean of 4.57. With the

computed mean of 4.07, branch representatives agree that discounts are given

Inventory Issuance WeightedMean

VerbalInterpretation

1. Products sold are properly recorded to assurethat no drugs are lost.

4.93 StronglyAgree

2. Periodic checking for the expiry dates ofmedicines that there will be no expired medicinessold.

4.87

StronglyAgree

3. Erroneous medicines purchased and returnedby clients is verified by the delegated personnel. 4.57

StronglyAgree

4. Discounts are given to senior citizenconsumers.

4.07 Agree

5. Products sold are properly deducted from theinventory balance.

4.73 StronglyAgree

Average Weighted Mean 4.63StronglyAgree


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to senior citizen consumers. With the computed weighted mean of 4.73, branch

representatives strongly agreed that products sold are properly deducted from

the inventory balance.

In summary, supply chain relative to inventory issuance resulted to an



chain relative to disposal of spoiled and expired drugs.


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Table 15


Disposal of Spoiled and Expired Drugs

Disposal of Spoiled and Expired Drugs WeightedMean


1. Periods for retrieval of expired medicinesfrom the shelves are set.

4.83 StronglyAgree

2. During checking of expiry, the personnelinvolved removes medicines that arenearing expiry.

4.83

StronglyAgree

3. Records are maintained for expired medicines

and how they are disposed off.

4.93 Strongly

Agree4. A separate area is designated (cupboard or

shelf), and is adequately marked asEXPIRED GOODS-NOT FOR SALE tostore all expired stocks.

4.83

StronglyAgree

5. The expired medicines collected are sentback to the supplier or company forappropriate disposal.

4.73

StronglyAgree

6. In case of medicines that are not returnable tosuppliers, procedures for disposal arefollowed by the pharmacy on conjunction

with the BFAD.

4.63

StronglyAgree

7. In case of medicines that are not returnable tosuppliers are disposed by burning itscontainer.

4.43 Agree

8. Not returnable tablets and capsules tosuppliers are disposed through a bucket ofwater.

4.70

StronglyAgree



chain relative to disposal of spoiled and expired drugs. In question 1, the result

shows that the respondents strongly agreed that periods for retrieval of expired

medicines from the shelves are set, with a computed weighted mean of 4.83. In

the next question, the result shows that the branch representatives strongly


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agreed that during the checking of expiry, the personnel involved removes

medicines that are nearing expiry, with the computed weighted mean of 4.83. In

question 3, respondents strongly agreed that records are maintained for expired

medicines and how they are disposed off, with the computed weighted mean of

4.93. With the computed mean of 4.83, the branch representatives agree that a

separate area is designated (cupboard or shelf), and is adequately marked as

EXPIRED GOODS-NOT FOR SALE to store all expired stocks. With the

computed weighted mean of 4.73, branch representatives strongly agreed that

the expired medicines collected are sent back to the supplier or company for

appropriate disposal. In question 6, the representatives strongly agreed that in

case of medicines that are not returnable to suppliers, procedures for disposal

are followed by the pharmacy on conjunction with the BFAD, with the computed

weighted mean of 4.63. In question 7, the representatives agree In case of

medicines that are not returnable to suppliers are disposed by burning its

container, with the computed weighted mean of 4.43. With the computed

weighted mean of 4.70, the respondents strongly agreed that not returnable

tablets and capsules to suppliers are disposed through a bucket of water.

In summary, supply chain relative to inventory issuance resulted to an


4. Financial Implications


chain relative to accounting policies and procedures.


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Table 16


Accounting Policies and Procedures


chain relative to accounting policies and procedures. In question 1, the result

shows that the company uses periodic inventory system to reconcile the actual

count of drugs, with a computed weighted mean of 5.00. In the next question, the

result shows that the branch representatives agree that all related costs of drugs

are properly accounted for in order to come up with appropriate income for the

period, with the computed weighted mean of 4.20. In question 3, respondents

strongly agreed that twenty percent (20%) discounts for senior citizens are

properly accounted for to reflect accurate and reliable income, with the computed

weighted mean of 5.00.

In summary, supply chain relative to accounting policies and procedures

resulted to an average weighted mean of 4.73.

Accounting Policies and Procedures WeightedMean


1. The company uses periodic inventory systemto reconcile inventory records with the actualcount of drugs.

5.00

StronglyAgree

2. All related costs of drugs are properlyaccounted for in order to come up withappropriate income for the period.

4.20 Agree

3. Twenty percent (20%) discounts for seniorcitizens are properly accounted for to reflectaccurate and reliable income.

5.00

StronglyAgree

Average Weighted Mean4.73 Strongly

Agree


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Table 17 presents the weighted mean and verbal interpretation of financial

implications relative to source documents.

Table17

Weighted Mean and Verbal Interpretation of Financial Implications

Relative to Source Documents

Source Documents WeightedMean


1. Purchase orders are issued to pharmaceutical

companies and other suppliers for regularplacement of drugs to avoid possible stock outs. 4.47 Agree

2. Receiving reports are prepared by the branch tocheck the quantity and quality of drugs received. 5.00

StronglyAgree

3. Damaged and expired medicines are returned andrecorded in the appropriate register. 4.87

StronglyAgree

4. Sales of drugs are supported by official receiptupon payment of customers.

5.00StronglyAgree

5. Daily sales summaries are prepared and agreed

to the invoices issued. 4.87

Strongly

Agree6. Reports, such as sales and inventory reports are

generated on a daily basis.4.73

StronglyAgree



chain relative to source documents. In question 1, the result shows that the

respondents agreed that purchase orders are issued to pharmaceutical

companies and other suppliers for regular placement of drugs to avoid possible

stock outs, with a computed weighted mean of 4.47. In the next question, the

result shows that the branch representatives strongly agreed that receiving


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reports are prepared by the branch to check the quantity and quality of drugs

received, with the computed weighted mean of 5.00. In question 3, respondents

strongly agreed that Damaged and expired medicines are returned and recorded

in the appropriate register, with the computed weighted mean of 4.87. With the

computed mean of 5.00, the branch representatives agree that sales of drugs are

supported by official receipt upon payment of customers. With the computed

weighted mean of 4.87, branch representatives strongly agreed that daily sales

summaries are prepared and agreed to the invoices issued. In question 6, the

representatives strongly agreed that reports, such as sales and inventory reports

are generated on a daily basis, with the computed weighted mean of 4.73.

In summary, supply chain relative to source documents resulted to an



implications relative to books of accounts.


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Table 18


Relative to Book of Accounts

Books of Accounts WeightedMean


1. Financial records are kept in the branch andproperly updated by knowledgeable personnel.

5.00 StronglyAgree

2. Financial records are only accessible toauthorized personnel.

4.87 StronglyAgree

3. Computer and programs are used to maintainand update financial records.

4.60 StronglyAgree

4. The branch books of accounts are maintainedproperly for safe keeping purposes. 5.00 Strongly

Agree

5. Reports and record are checked by anaccountant provided by the head office.

3.00Undecided

6. Financial reports are submitted directly to theaccounting department of the head office.

4.47Agree

Average Weighted Mean 4.49 Agree


chain relative to books of accounts. In question 1, the result shows that the

respondents agreed that financial records are kept in the branch and properly

updated by knowledgeable personnel, with a computed weighted mean of 5.00 In

the next question, the result shows that the branch representatives strongly

agreed that financial records are only accessible to authorized personnel, with

the computed weighted mean of 4.87. In question 3, respondents strongly agreed

that computer and programs are used to maintain and update financial records,

with the computed weighted mean of 4.60. With the computed mean of 5.00, the

branch representatives agree that the branch books of accounts are maintained


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properly for safe keeping purposes. With the computed weighted mean of 3.00,

branch representatives are undecided whether the reports and record are

checked by an accountant provided by the head office. In question 6, the

representatives strongly agreed that financial reports are submitted directly to the

accounting department of the head office, with the computed weighted mean of

4.47.

In summary, supply chain relative to book of accounts resulted to an



implications relative to tax implications.

Table 19


Relative to Tax Implications

Tax Implications WeightedMean


1. Prices for drugs are all tax inclusive. 5.00 StronglyAgree

2. The branch complies with NIRC rulings as toregistration, keeping of accounting records,issuance of sales invoice and official receiptswithholding taxes and tax returns.

4.87

StronglyAgree

3. The branch does not employ tax avoidancepractices.

4.47 Agree

4. The branch practices the pre-assessment schemein determining the tax amount to be paid.

4.33Agree



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chain relative to tax implications. In question 1, the result shows that the

respondents strongly agreed that prices for drugs are all tax inclusive, with a

computed weighted mean of 5.00 In the next question, the result shows that the

branch representatives strongly agreed that the branch complies with NIRC

rulings as to registration, keeping of accounting records, issuance of sales

invoice and official receipts withholding taxes and tax returns, with the computed

weighted mean of 4.87. In question 3, respondents agreed that the branch does

not employ tax avoidance practices, with a computed weighted mean of 4.47.

With the computed mean of 4.33, the branch representatives agree that the

branch practices the pre-assessment scheme in determining the tax amount to

be paid.

In summary, supply chain relative to tax implications resulted to an



implications relative to financial statements and reporting.


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Table 20


Relative to Financial Statements and Reporting

Financial Statements and Reporting WeightedMean


1. Accounts are properly classified (as to assets,liabilities, capital, revenue and expenses) in thefinancial statements.

4.83

StronglyAgree

2. The branch adopts the concept of accrual basis(events are recognized when they occur) torecord and report transactions in the financial

statements of the period which they relate.4.33 Agree

3. The branch prepares financial statements on theassumption that the entity is going concern.

5.00 StronglyAgree

4. The branch prepares the complete set of financialstatements and sees to it that it is understandable,reliable, relevant and comparable.

5.00 StronglyAgree



chain relative to financial statements and reporting. In question 1, the result

shows that the respondents strongly agreed that the accounts are properly

classified (as to assets, liabilities, capital, revenue and expenses) in the financial

statements, with a computed weighted mean of 4.83. In the next question, the

result shows that the branch representatives agree that the branch adopts the

concept of accrual basis (events are recognized when they occur) to record and

report transactions in the financial statements of the period which they relate,

with the computed weighted mean of 4.33. In question 3, respondents strongly

agreed that the branch prepares financial statements on the assumption that the

entity is going concern, with a computed weighted mean of 5.00. With the


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computed mean of 5.00, the branch representatives strongly agree that the

branch prepares the complete set of financial statements and sees to it that it is

understandable, reliable, relevant and comparable.

In summary, supply chain relative to financial statements and reporting

resulted to an average weighted mean of 4.79.

5. Problems Encountered and Proposed Solutions

Table 21 presents the weighted mean and verbal interpretation of

problems encountered concerning the supply chain.

Table 21

Weighted Mean and Verbal Interpretation of Problems Encountered

Problems Encountered WeightedMean


1. The branch frequently receives damaged drugsfrom suppliers. 2.93 Disagree

2. The branch experience expired and damageddrugs from suppliers.

2.97Agree

3. The same person is in control of inventoryrecords and inventory handling.

3.60Undecided

4. Damaged and expired drugs that cannot bereturned to suppliers are still in the storage.

3.17Undecided

5. The branch experience transport damages onordered drugs.

2.83Undecided

Average Weighted Mean 3.10

Agree

Table 21 shows the weighted mean and verbal interpretation of problems

encountered concerning the supply chain s. In question 1, the result shows that

the respondents disagree that the branch frequently receives damaged drugs


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from supplier, with a computed weighted mean of 2.93. In the next question, the

result shows that the branch representatives disagree that the branch experience

expired and damage drugs from suppliers, with the computed weighted mean of

2.97. In question 3, respondents agree that the branch books of accounts are

maintained properly for safe keeping purposes, with the computed weighted

mean of 3.60. With the computed mean of 3.17, the branch representatives are

undecided whether damaged and expired drugs that cannot be returned to

suppliers are still in the storage. With the computed weighted mean of 2.83,

branch representatives are undecided whether the branch experience transport

damages on ordered drugs.

In summary, the problems encountered resulted to an average weighted

mean of 3.10.

Table 22 presents the weighted mean and verbal interpretation of

proposed solutions regarding the supply chain.


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Table 22

Weighted Mean and Verbal Interpretation of Proposed Solutions

Proposed SolutionsWeighted

MeanVerbal

Interpretation

1. The branch checks the availability of drugs at thestockroom before ordering. 4.87

StronglyAgree

2. The branch always check the order form uponreceiving of ordered drugs. 4.93

StronglyAgree

3. Inventory record are restricted only to authorizepersonnel. 4.93

StronglyAgree

4. The branch uses mirrors to monitor activitiesinside the store to prevent loss and theft. 4.77

StronglyAgree

5. The branch maintains periodic decision aboutexpired and damaged drugs. 4.70

StronglyAgree

6. Stocks are handled properly as to minimizetransport damages. 4.87

StronglyAgree

7. The branch has personnel responsible forcontrolling transfers in and out of storage areas. 4.83

StronglyAgree

8. There is adequate space and fixed layouts forordered medicines. 4.60

StronglyAgree

9. There is a designated place for all themedicines inside the drugstore. 4.63

StronglyAgree

10. Combinations of security measures are beinguse. 4.53

StronglyAgree

11. Proper personnel are responsible for developingand controlling inventory management process. 4.90

Agree

12. The personnel who are in charge mustimmediately report the missing item whether theitem was lost or stolen. 4.90

StronglyAgree

13. The branch assigns someone to be theInventory custodian for the department. 4.83

StronglyAgree

14. Separation of duties is one of the mostimportant control issues that should beaddressed. 4.40

Agree

15. The branch receiving department is responsiblefor the drugs and medicine delivered unlessdelegated to someone else. 4.50

StronglyAgree

Average Weighted Mean4.60

StronglyAgree


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Table 24 validates that the respondents strongly agreed to the proposed

solutions. In question 1, the result shows that the branch checks the availability

of drugs at the stockroom before ordering, with a computed weighted mean of

4.87. In the next question, the result shows that the branches always check the

order form upon receiving of ordered drugs, with the computed weighted mean of

4.93. In question 3, respondents strongly agreed that the Inventory records are

restricted only to authorize personnel, with the computed weighted mean of 4.93.

With the computed mean of 4.77, branch representatives strongly agreed that the

use mirrors to monitor activities inside the store to prevent loss and theft. With

the computed weighted mean of 4.70, the branch representatives strongly

agreed that the branch maintains periodic decision about expired and damaged

drugs. In question 6, the representatives strongly agreed that stocks are handled

properly as to minimize transport damages, with the computed weighted mean of

4.87. In question 7, the representatives strongly agreed that the branch has

employ personnel responsible for controlling transfers in and out of storage

areas, with the computed weighted mean of 4.83. With the computed weighted

mean of 4.60, the respondents strongly agreed that there is adequate space and

fixed layouts for ordered medicines. In the ninth question, the result shows that

there is a designated place for all the medicines inside the drugstore, with the

computed weighted mean of 4.63. In question 10, respondents strongly agreed

that combinations of security measures are being use, with the computed

weighted mean of 4.53. With the computed mean of 4.90, the branch

representatives strongly agreed that the proper personnel are responsible for


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developing and controlling inventory management process. With the computed

weighted mean of 4.90, the branch representatives strongly agreed that the

personnel who are in charge must immediately report the missing item whether

the item was lost or stolen. In question 13, the branch representatives strongly

greed that the branch assigns someone to be the inventory custodian for the

department, with the computed weighted mean of 4.83. In question 14, the

representatives agreed that separation of duties is one of the most important

control issues that should be addressed, with the computed weighted mean of

4.40. In question 15, the representatives strongly agreed medicines that The

branch receiving department is responsible for the drugs and medicine delivered

unless delegated to someone else, with the computed weighted mean of 4.50.

In summary, the problems encountered resulted to an average weighted

mean of 4.60.

8. Test of Significant Difference

Table 23-31 presents the information collected regarding the difference between the

branches business perspective and branch representatives profile and the lead

variables which are interpreted using ANOVA. They were arranged according to their

presentation in the survey instrument.

Table 23 shows the difference between the lead variables and the branch

perspective relative to years of existence.


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Table 23

Difference between the Lead Variables and the Branch Perspective Relative to

Years of Existence

Lead Variables

F-computed

value

F-tabular

Value Conclusion Decision

1.Supply Chain

1.1 Product Procurement 0.306 3.354

Not

Significant

Accept

Ho

1.2 Delivery and

Receiving 0.111 3.403

Not

Significant

Accept

Ho

1.3 Handling and Storage 0.393 3.204

Not

Significant

Accept

Ho

1.4 Inventory Issuance 0.637 3.885

Not

Significant

Accept

Ho

1.5 Disposal of Spoiled

and Expired Drugs 0.646 3.467

Not

Significant

Accept

Ho

2. Problems Encountered 6.114 3.682

Significant Reject

Ho

3. Proposed Solutions 0.383 3.204

NotSignificant

AcceptHo

Table 23 shows that the difference between the perspective of the branch

when grouped according to the number of years of existence and the lead

variables relative to product procurement, delivery and receiving, handling and

storage, inventory issuance, disposal of spoiled and expired drugs and proposed

solutions. Their F- computed values of 0.306, 0.111, 0.393, 0.637, 0.646 and

0.383 are less than their F-tabular values of 3.354, 3.403, 3.204, 3.885, 3.467

and 3.204 respectively; therefore, the null hypotheses are accepted. But the table


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also shows that there is a significant difference between the years of existence

and the problems encountered as evidenced by the f-computed value of 6.114

which is greater than the F- tabular value of 3.682, therefore the hypothesis

tested is rejected.


perspective relative to number of personnel in each branch.

Table 24

Difference between the Lead Variables and the Branch Perspective Relative toNumber of Personnel in Each Branch

Lead Variables

F-

computed

value

F-tabular


1.Supply Chain


Not

Significant

Accept

Ho

1.2 Delivery and


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho



Not

Significant

Accept

Ho


Significant RejectHo


Not

Significant

Accept

Ho


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82


when grouped according to the number of personnel and the lead variables

relative to product procurement, delivery and receiving, handling and storage,

inventory issuance, disposal of spoiled and expired drugs and proposed

solutions. Their F- computed values of 1.577, 0.301, 1.271, 0.639, 0.770 and

0.136 are less than their F-tabular values of 3.354, 3.403, 3.204, 3.885, 3.467

and 3.204 respectively; therefore, the null hypotheses are accepted. But the table

also shows that there is a significant difference between the number of personnel

in each branch and the problems encountered as evidenced by the f-computed

value of 11.925 which is greater than the F- tabular value of 3.682, therefore the

hypothesis tested is rejected.


perspective relative to location.


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Table 25


Location

Lead Variables

F-compute

d value

F-tabular

Value

Conclusio

n Decision

1.Supply Chain


Not

Significant

Accept

Ho

1.2 Delivery and


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho



Not

Significant

Accept

Ho


Significant Reject

Ho


NotSignificant

AcceptHo


when grouped according to location and the lead variables relative to product

procurement, delivery and receiving, handling and storage, inventory issuance,

disposal of spoiled and expired drugs and proposed solutions. Their F- computed

values of 1.466, 1.186, 1.825, 0.544, 1.225 and 0.688 are less than their F-

tabular values of 2.579, 2.606, 2.494, 2.866, 2.641 and 2.494 respectively;

therefore, the null hypotheses are accepted. But the table also shows that there


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84

is a significant difference between the location and the problems encountered as

evidenced by the f-computed value of 5.510 which is greater than the F- tabular

value of 2.759, therefore the hypothesis tested is rejected.


perspective relative to most saleable drugs.

Table 26


Most Saleable Drugs

Lead Variables

F-

computed

value

F-tabular


1.Supply Chain


Not

Significant

Accept

Ho

1.2 Delivery and


Not

Significant

Accept

Ho


Significant RejectHo


Not

Significant

Accept

Ho



Not

Significant

Accept

Ho


Significant Reject

Ho


Not

Significant

Accept

Ho


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85


when grouped according to most saleable drugs and the lead variables relative to

product procurement, delivery and receiving, inventory issuance, disposal of

spoiled and expired drugs and proposed solutions. Their F- computed values of

0.160, 4.356, 0.438, 0.667 and0.071 are less than their F-tabular values of 4.414,

4.494, 5.318, 4.600 and 4.171 respectively; therefore, the null hypotheses are

accepted. But the table also shows that there is a significant difference between

the most saleable drugs and the handling and storage and problems

encountered as evidenced by the f-computed values of 4.885 and 70.741 which

is greater than the F- tabular values of 4.171 and 4.965, therefore the hypothesis

tested is rejected.


perspective relative to services rendered.


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Table 27


Services Rendered

Lead Variables

F-computed

value

F-tabular


1.Supply Chain


Not

Significant

Accept

Ho

1.2 Delivery and


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho



Not

Significant

Accept

Ho


Significant Reject

Ho


NotSignificant

AcceptHo


when grouped according to services rendered and the lead variables relative to

product procurement, delivery and receiving, handling and storage, inventory

issuance, disposal of spoiled and expired drugs and proposed solutions. Their F-

computed values of 0.00032, 0.178, 0.023, 0.305, 0.860 and 0.862 are less than

their F-tabular values of 4.414, 4.494, 4.171, 5.318, 4.600 and 4.171

respectively; therefore, the null hypotheses are accepted. But the table also


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87

shows that there is a significant difference between the services rendered and

problems encountered as evidenced by the f-computed values of 28.303 which is

greater than the F- tabular values of 4.965, therefore the hypothesis tested is

rejected.


perspective relative to age.

Table 28


Age

Lead Variables

F-

computed

value

F-tabular


1.Supply Chain


Not

Significant

Accept

Ho

1.2 Delivery andReceiving 0.680 3.403

NotSignificant

Accept

Ho


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho



Not

Significant

Accept

Ho


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho

There was no significant difference between the profile of the branch

representative when clustered according to age and the lead variables relating to


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88

product procurement, delivery and receiving, handling and storage, inventory

issuance, disposal of spoiled and expired drugs, proposed solutions. Their F-

computed values of 1.003, 0.0680, 0.408, 0.066, 0.638 and 0.524 are less than

their F- tabular values of 3.354, 3.403, 3.204, 3.885, 3.467 and 3.204

respectively; therefore, the null hypotheses tested were accepted. But a

significant difference existed between the respondents age and the problems

encountered proven by the F- computed value of 10.448 which was greater than

the F- tabular value of 3.682, therefore the hypothesis tested was rejected.


perspective relative to sex.


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89

Table 29


Sex

Lead Variables

F-

computed

value

F-tabular


1.Supply Chain


Not

Significant

Accept

Ho

1.2 Delivery and


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho



Not

Significant

Accept

Ho


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho

Table 29 shows that there was no significant difference between the

profile of the branch representative when clustered according to sex and all of

the lead variables. This was evidenced by their F- computed values of 3.048,

0.002, 0.066, 0.622, 0.317, 4.963, and 3.092 are less than their F- tabular values

of 4.414, 4.494, 4.171, 5.318, 4.600, 4.965 and 4.171 respectively; therefore, the

null hypotheses tested were accepted.


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90


perspective relative to civil status.

Table 30


Civil Status

Lead Variables

F-

computed

value

F-tabular


1.Supply Chain

1.1 Product Procurement 0.243 4.414Not

Significant

Accept

Ho

1.2 Delivery and


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho



Not

Significant

Accept

Ho


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho


profile of the branch representative when clustered according to civil status and

the lead variables relating to product procurement, delivery and receiving,

handling and storage, inventory issuance, disposal of spoiled and expired drugs,

proposed solutions. Their F- computed values of 0.234, 0.940, 0.156, 1.574,

0.082, and 0.279 are less than their F- tabular values of 4.414, 4.494, 4.171,


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91

5.318, 4.600, 4.965 and 4.171 respectively; therefore, the null hypotheses tested

were accepted. But a significant difference existed between the respondents civil

status and the disposal of spoiled and expired drugs proven by the F- computed

value of 5.108 which was greater than the F- tabular value of 4.600, therefore the

hypothesis tested was rejected.


perspective relative to highest educational attainment.

Table 31


Highest Educational Attainment

Lead Variables

F-

computed

value

F-tabular


1.Supply Chain


Not

Significant

AcceptHo

1.2 Delivery and


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho

1.5 Disposal of Spoiledand Expired Drugs 0.161 4.600

NotSignificant

AcceptHo


Not

Significant

Accept

Ho


Not

Significant

Accept

Ho


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92


profile of the branch representative when clustered according to highest

educational attainment and all of the lead variables. This was evidenced by their

F- computed values of 0.131, 0.209, 1.038, 1.574, 0.161, 0.482 and 0.478 were

less than their F- tabular values of 4.414, 4.494, 4.171, 5.318, 4.600, 4.965 and

4.171 respectively; therefore, the null hypotheses tested were accepted.


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