Profitability analysis of CSU-piat’s dairy processing

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Research Paper 12/06/2023
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Profitability analysis of CSU-piat’s dairy processing

O. Lim Diana, Del Rosario, L. Ma Giezzel, M. Idmilao Virginia
Int. J. Biosci.22( 6), 100-107, June 2023.
Certificate: IJB 2023 [Generate Certificate]


The dairy center of Cagayan State University at Piat is one of the flagship or niche program of the university. The conduct of this research aimed to analyze the profitability of the CSU-Piat dairy processing. This study utilized the descriptive and normative research method using interview method in collecting the required data and profitability ratio analysis in analyzing the collected data. The respondents of the study were the management team of the CSU-Piat’s dairy center. From the findings of the study, the researchers conclude that the CSU-Piat dairy processing is profitable. This is based on the profitability ratio analysis wherein it is proven that the business makes an average of 17.68 percent gross margin, 15 percent net profit margin, 23 percent operating cash flow margin and 18 percent return on investment for the current and five-year projected business operation. Moreover, it should be noted that this is a result of a good business management which includes proper record keeping and monitoring. Further, the researchers recommends that there should be an accurate and timely recording of sales, expenses, and inventories to ensure a continuous accurate business accounting and data analysis; an electronic record-keeping system should be developed to facilitate easy and faster financial data generation and analysis; and the conduct of profitability analysis should be on a regular basis to enable the business management team to plan and decide on things related to the business operation.


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