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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.
Table 4 presents the frequency distribution and percentage and ranking of
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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Table 6 presents the frequency distribution and percentage and ranking of
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
Table 8 presents the frequency distribution and percentage and ranking of
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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Table 9 presents the frequency distribution and percentage and ranking of
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
Table 12 shows the weighted mean and verbal interpretation of supply
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
Table 13 presents the weighted mean and verbal interpretation of supply
chain relative to handling and storage.
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Table 13
Weighted Mean and Verbal Interpretation of Supply Chain Relative to
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
Table 13 shows the weighted mean and verbal interpretation of supply
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.
Table 14 presents the weighted mean and verbal interpretation of supply
chain relative to inventory issuance.
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Table14
Weighted Mean and Verbal Interpretation of Supply Chain Relative to
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
average weighted mean of 4.63.
Table 15 presents the weighted mean and verbal interpretation of supply
chain relative to disposal of spoiled and expired drugs.
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Table 15
Weighted Mean and Verbal Interpretation of Supply Chain Relative to
Disposal of Spoiled and Expired Drugs
Disposal of Spoiled and Expired Drugs WeightedMean
VerbalInterpretation
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
Average Weighted Mean 4.74 StronglyAgree
Table 15 shows the weighted mean and verbal interpretation of supply
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
average weighted mean of 4.74.
4. Financial Implications
Table 16 presents the weighted mean and verbal interpretation of supply
chain relative to accounting policies and procedures.
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Table 16
Weighted Mean and Verbal Interpretation of Supply Chain Relative to
Accounting Policies and Procedures
Table 16 shows the weighted mean and verbal interpretation of supply
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
VerbalInterpretation
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
VerbalInterpretation
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
Average Weighted Mean 4.82 StronglyAgree
Table 17 shows the weighted mean and verbal interpretation of supply
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
average weighted mean of 4.82.
Table 18 presents the weighted mean and verbal interpretation of financial
implications relative to books of accounts.
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Table 18
Weighted Mean and Verbal Interpretation of Financial Implications
Relative to Book of Accounts
Books of Accounts WeightedMean
VerbalInterpretation
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
Table 18 shows the weighted mean and verbal interpretation of supply
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
average weighted mean of 4.49.
Table 19 presents the weighted mean and verbal interpretation of financial
implications relative to tax implications.
Table 19
Weighted Mean and Verbal Interpretation of Financial Implications
Relative to Tax Implications
Tax Implications WeightedMean
VerbalInterpretation
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
Average Weighted Mean 4.67 StronglyAgree
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Table 19 shows the weighted mean and verbal interpretation of supply
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
average weighted mean of 4.67.
Table 20 presents the weighted mean and verbal interpretation of financial
implications relative to financial statements and reporting.
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Table 20
Weighted Mean and Verbal Interpretation of Financial Implications
Relative to Financial Statements and Reporting
Financial Statements and Reporting WeightedMean
VerbalInterpretation
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
Average Weighted Mean 4.79 StronglyAgree
Table 20 shows the weighted mean and verbal interpretation of supply
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
VerbalInterpretation
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.
Table 24 shows the difference between the lead variables and the branch
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
Value Conclusion Decision
1.Supply Chain
1.1 Product Procurement 1.557 3.354
Not
Significant
Accept
Ho
1.2 Delivery and
Receiving 0.301 3.403
Not
Significant
Accept
Ho
1.3 Handling and Storage 1.271 3.204
Not
Significant
Accept
Ho
1.4 Inventory Issuance 0.639 3.885
Not
Significant
Accept
Ho
1.5 Disposal of Spoiled
and Expired Drugs 0.770 3.467
Not
Significant
Accept
Ho
2. Problems Encountered 11.925 3.682
Significant RejectHo
3. Proposed Solutions 0.136 3.204
Not
Significant
Accept
Ho
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Table 24 shows that the difference between the perspective of the branch
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.
Table 25 shows the difference between the lead variables and the branch
perspective relative to location.
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Table 25
Difference between the Lead Variables and the Branch Perspective Relative to
Location
Lead Variables
F-compute
d value
F-tabular
Value
Conclusio
n Decision
1.Supply Chain
1.1 Product Procurement 1.466 2.579
Not
Significant
Accept
Ho
1.2 Delivery and
Receiving 1.186 2.606
Not
Significant
Accept
Ho
1.3 Handling and Storage 1.825 2.494
Not
Significant
Accept
Ho
1.4 Inventory Issuance 0.544 2.866
Not
Significant
Accept
Ho
1.5 Disposal of Spoiled
and Expired Drugs 1.225 2.641
Not
Significant
Accept
Ho
2. Problems Encountered 5.510 2.759
Significant Reject
Ho
3. Proposed Solutions 0.688 2.494
NotSignificant
AcceptHo
Table 25 shows that the difference between the perspective of the branch
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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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.
Table 26 shows the difference between the lead variables and the branch
perspective relative to most saleable drugs.
Table 26
Difference between the Lead Variables and the Branch Perspective Relative to
Most Saleable Drugs
Lead Variables
F-
computed
value
F-tabular
Value Conclusion Decision
1.Supply Chain
1.1 Product Procurement 0.160 4.414
Not
Significant
Accept
Ho
1.2 Delivery and
Receiving 4.356 4.494
Not
Significant
Accept
Ho
1.3 Handling and Storage 4.885 4.171
Significant RejectHo
1.4 Inventory Issuance 0.438 5.318
Not
Significant
Accept
Ho
1.5 Disposal of Spoiled
and Expired Drugs 0.667 4.600
Not
Significant
Accept
Ho
2. Problems Encountered 70.741 4.965
Significant Reject
Ho
3. Proposed Solutions 0.071 4.171
Not
Significant
Accept
Ho
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Table 26 shows that the difference between the perspective of the branch
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.
Table 27 shows the difference between the lead variables and the branch
perspective relative to services rendered.
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Table 27
Difference between the Lead Variables and the Branch Perspective Relative to
Services Rendered
Lead Variables
F-computed
value
F-tabular
Value Conclusion Decision
1.Supply Chain
1.1 Product Procurement 0.00032 4.414
Not
Significant
Accept
Ho
1.2 Delivery and
Receiving 0.178 4.494
Not
Significant
Accept
Ho
1.3 Handling and Storage 0.023 4.171
Not
Significant
Accept
Ho
1.4 Inventory Issuance 0.305 5.318
Not
Significant
Accept
Ho
1.5 Disposal of Spoiled
and Expired Drugs 0.860 4.600
Not
Significant
Accept
Ho
2. Problems Encountered 28.303 4.965
Significant Reject
Ho
3. Proposed Solutions 0.862 4.171
NotSignificant
AcceptHo
Table 27 shows that the difference between the perspective of the branch
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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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.
Table 28 shows the difference between the lead variables and the branch
perspective relative to age.
Table 28
Difference between the Lead Variables and the Branch Perspective Relative to
Age
Lead Variables
F-
computed
value
F-tabular
Value Conclusion Decision
1.Supply Chain
1.1 Product Procurement 1.003 3.354
Not
Significant
Accept
Ho
1.2 Delivery andReceiving 0.680 3.403
NotSignificant
Accept
Ho
1.3 Handling and Storage 0.408 3.204
Not
Significant
Accept
Ho
1.4 Inventory Issuance 0.066 3.885
Not
Significant
Accept
Ho
1.5 Disposal of Spoiled
and Expired Drugs 0.638 3.467
Not
Significant
Accept
Ho
2. Problems Encountered 10.448 3.682
Not
Significant
Accept
Ho
3. Proposed Solutions 0.524 3.204
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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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.
Table 28 shows the difference between the lead variables and the branch
perspective relative to sex.
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Table 29
Difference between the Lead Variables and the Branch Perspective Relative to
Sex
Lead Variables
F-
computed
value
F-tabular
Value Conclusion Decision
1.Supply Chain
1.1 Product Procurement 3.948 4.414
Not
Significant
Accept
Ho
1.2 Delivery and
Receiving 0.002 4.494
Not
Significant
Accept
Ho
1.3 Handling and Storage 0.066 4.171
Not
Significant
Accept
Ho
1.4 Inventory Issuance 0.622 5.318
Not
Significant
Accept
Ho
1.5 Disposal of Spoiled
and Expired Drugs 0.317 4.600
Not
Significant
Accept
Ho
2. Problems Encountered 4.693 4.965
Not
Significant
Accept
Ho
3. Proposed Solutions 3.092 4.171
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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Table 30 shows the difference between the lead variables and the branch
perspective relative to civil status.
Table 30
Difference between the Lead Variables and the Branch Perspective Relative to
Civil Status
Lead Variables
F-
computed
value
F-tabular
Value Conclusion Decision
1.Supply Chain
1.1 Product Procurement 0.243 4.414Not
Significant
Accept
Ho
1.2 Delivery and
Receiving 0.940 4.494
Not
Significant
Accept
Ho
1.3 Handling and Storage 0.156 4.171
Not
Significant
Accept
Ho
1.4 Inventory Issuance 1.574 5.318
Not
Significant
Accept
Ho
1.5 Disposal of Spoiled
and Expired Drugs 5.108 4.600
Not
Significant
Accept
Ho
2. Problems Encountered 0.082 4.965
Not
Significant
Accept
Ho
3. Proposed Solutions 0.279 4.171
Not
Significant
Accept
Ho
Table 30 shows that there was no significant difference between the
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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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.
Table 31 shows the difference between the lead variables and the branch
perspective relative to highest educational attainment.
Table 31
Difference between the Lead Variables and the Branch Perspective Relative to
Highest Educational Attainment
Lead Variables
F-
computed
value
F-tabular
Value Conclusion Decision
1.Supply Chain
1.1 Product Procurement 0.131 4.414
Not
Significant
AcceptHo
1.2 Delivery and
Receiving 0.209 4.494
Not
Significant
Accept
Ho
1.3 Handling and Storage 1.038 4.171
Not
Significant
Accept
Ho
1.4 Inventory Issuance 1.574 5.318
Not
Significant
Accept
Ho
1.5 Disposal of Spoiledand Expired Drugs 0.161 4.600
NotSignificant
AcceptHo
2. Problems Encountered 0.482 4.965
Not
Significant
Accept
Ho
3. Proposed Solutions 0.478 4.171
Not
Significant
Accept
Ho
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Table 31 shows that there was no significant difference between the
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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