This chapter presents the research design used by the researchers for this study.
Researchers will explain all the methodology used in this study. It includes the research
instrument used for data collection, participants in the study, steps on data gathering procedure
and statistical methods used in processing data.
Research Design
This study utilizes the descriptive research design. Calderon and Gonzales (2007) defined
descriptive research as a description and interpretation of what is. Descriptive is often combined
with comparison and contrast involving measurements, classifications, interpretation and
evaluation (p.61). But according to James P. Key (1997), descriptive research is a process to
obtain information concerning the status of the phenomena to describe “what exists” with respect
to variables or conditions in a situation.
The researchers will use the descriptive research design to identify the determinants of
accounting policies and practices on depreciable assets appliedby beverage manufacturers in
Bacolod City. This will include principles, rules and practices that the manufacturers applied to
their depreciable assets. This research study will employ methods of analyzing the relationship
between the policies and practices use by a manufacturer and the factors that influences
managers in their decisions.

Inc. It is important to get data directly from these companies so to know first-hand on what method they are using when depreciating their depreciable assets.Sources of Data Primary The researchers decide to directly obtain data from the beverage manufacturers here in Bacolod City. Through the information that will be obtained from these companies. The BPLO provides centralized system of processing. issuance and renewal of business permits and licenses. Zest-O Corporation Cosmos Bottling Corporation. Secondary To know the list of the beverage manufacturers. Participants of the Study . the researchers have decided to go to the Business Permits and Licensing Office (BPLO) located in New Government Center. Coca-Cola FEMSA Philippines Inc. These are the following companies the researchers chose to study:      San Miguel Brewery Inc. Pepsi-Cola Products Philippines. Bacolod City to obtain information from them. The main objective of this is to identify on what method the companies are using when computing for their depreciable assets. the researchers can perform the study well.

Pepsi-Cola Products Philippines. Bata. Inc. Coca-Cola FEMSA Philippines. Brgy. Himaya Hernaez Ext. Primarily. The participants will answer the questions that will be provided by the researchers through an interview schedule. and Zest O Corporation located in Unit 1 Alfonso S. Brgy. It has been determined that the population composed only of five (5) companies. These objectives are created from general to specific query. located in Prk. Inc. Mansilingan. Inc. The use of structured interview schedule requires clear understanding of the topic. which are: San Miguel Brewery. the researchers do not need to do computations in solving the sample size. Mansilingan. Brgy. Granada. Brgy. Research Instrument The researchers design a standardized interview schedule for the data gathering process to obtain qualitative and quantitative data. the accounting department of the said companies will act as their representatives. the researchers aim to know the socio-economic profile of the beverage manufacturers in Bacolod City. Mansilingan... Brgy.. This aims to determine what accounting policies and principles the manufacturers apply to their depreciable assets. All of these companies will be subjected to the study since the population of the respondents have a number of less than the minimum required number of population thus. Included would be . Fe Burgos Ext. located in Sta. This is why researchers will create questions prior to the interview. Cosmos Bottling Corporation located in Murcia Road. Questions will be based on the order and formulation of objectives of the study.The study will have participants directly from the beverage manufacturers in Bacolod City. Prk. located in Murcia Road. Pepsi. Cu Bldg. Specifically. They are the ones who are knowledgeable enough to answer the problems posed in the study.

During the interview. Data Gathering Procedures There will be series of actions to be conducted by the researchers in gathering data from the respondents. Once the letter has been approved. there will be a direct interaction between the researchers and the managers or the personnel under the . Therefore. the researchers will be able to know information that are within the scope of the study. specifically the accounting policies and practices they apply on their depreciable assets. The researchers will be divided into three (3) groups with two (2) persons each to go to their assigned companies to interview. and what compel the managers’ decision in choosing such policies and practices. the researchers will inquire for the available time of the respondents to have the interview. The responses that will be gathered from the participants of this study would be used in the analysis of the data which will lead to the attainment of the objectives. Structured questions will be created to ensure uniformity. Through these questions. to avoid wasting of time and to acquire complete data. the researchers will ask for all the list of manufacturers in Bacolod City from the Business Permits and Licensing Office. The researchers would include what depreciable assets the manufacturers use in their operations. these will be sent to the chosen beverage manufacturers indicating the intention of asking information about their business. they will be able to choose the beverage industry and classify the companies that will be considered as the participants of the study. Each of the company’s representatives will be asked to answer these questions which will be mostly related to the objectives of the study. First. Then.related questions like companies’ years of operations and yearly income. Communication letters will be made and then. the researchers will be allowed to raise follow up questions for clarity and completeness of information needed in the study. current accounting policies.

). n. Pepsi-Cola Products Philippines. Inc. CocaCola Bottlers Philippines Inc. current accounting policies and practices. The results to be generated from the collection of data will help the researchers to organize and describe the data statistically..d. it cannot be used in generalizing any larger groups (Crossman.. In this study. The limited time and availability of the respondents and the researchers for the interview will be the main problems that will be encountered in completing this study. Zest-O Corporation and Cosmos Bottling Corporation. Statistical Treatment of Data The researchers will use descriptive statistics only in analyzing the data to be gathered during the study. Thus. Descriptive statistics is use in describing the population or the sample being studied.. . since there is no need to draw some conclusions in the data in a descriptive research design and the sample size is the same with the population.accounting department of San Miguel Brewery Inc. The researchers will surely keep the information that they will be getting from the respondents confidential. It is the best tool to use. depreciable assets they use in their operation. and factors they consider in choosing the accounting policies and practices. frequency and percentages will be used in all variables in socio-economic profile. since the data to be gathered are qualitative in nature and frequency will show the number of participants that answer a specific option.