Title: The Influence of Cash Flow Management on Operational Efficiency of Small Retail Enterprises
Authors: Cesiah Gem S. Roque
Lovely Ann V. Lomibao
Shanie Ace L. Oller
Ezra Faith D. Pring
Nicole D. Marin Alan Y. Cabaluna
Ph.D.
Jason Y. Carreon
CPA
MBA
Volume: 10
Issue: 7
Pages: 211-219
Publication Date: 2026/07/28
Abstract:
This study examines the influence of cash flow management on the operational efficiency of small retail enterprises, focusing on planning, monitoring, and controlling processes. A quantitative research design was employed, with data analyzed using descriptive statistics and multiple regression analysis. Findings show that respondents generally agreed on the effectiveness of cash flow management practices, with the controlling process receiving the highest rating. Regression results indicate that cash flow management significantly predicts operational efficiency (F = 13.20, p < .05), with an Rē of 0.71, suggesting that 71% of the variation is explained by the three processes. Among these, controlling emerged as the strongest predictor, followed by monitoring and planning. The study concludes that strengthening financial control mechanisms is essential for improving operational efficiency in small retail enterprises.