E-Sales Management: Determining Periodic Sales Income

of the Canteen at Cararayan National High School

A Research presented in partial fulfillment of the requirements

in 3I’s

Cararayan National High School

Researchers:

Arbo, Lyka

Brondo, Sharina Jaime

Dacuya, Rhea

Portez, Tiffany

Millano, Jett

12- PISCES

Submitted to:

Mrs. Hallivin P. Arevalo

 Chapter I

Introduction

This chapter of this paper presents the background of the study, statement
of the problem, objectives, scope and delimitation, significance of the study,
theoretical framework, and conceptual framework.

Background of the Study

The integration of technology in various aspects of business operations has

become imperative nowadays. In educational institutions, canteens play a vital role
in providing nourishment to students and faculty members. However, the
management of canteens often relies on manual methods, leading to inefficiencies
and inaccuracies in sales tracking and income determination. Cararayan National
High School, like many educational institutions, faces challenges in efficiently
managing its canteen operations. Traditional methods of sales tracking and income
determination are labor-intensive, prone to errors, and lack of real-time monitoring
capabilities. These inefficiencies can result in financial discrepancies, hindering the
school's ability to optimize its resources effectively.
In response to these challenges, the proposed study aims to investigate the
implementation of an e-sales management system tailored specifically for the school
canteen. By exploiting digital tools and technologies, such as point-of-sale (POS)
systems and data analytics software, the study seeks to simplify sales tracking
processes and accurately determine periodic sales income. The adoption of an e-
sales management system at Cararayan National High School has the potential to
yield numerous benefits. It can enhance efficiency by automating sales and
expenses recording tasks, thereby reducing the time and effort required for manual
data entry.
Real-time monitoring capabilities will enable vendors to gain insights into
sales trends and consumer preferences, facilitating informed decision-making.
Furthermore, the implementation of an e-sales management system aligns with
broader trends towards digital transformation in the education sector. By
modernizing canteen operations, school can demonstrate its commitment to
innovation and efficiency, setting an example for other educational institutions to
follow.
Generally, the proposed study seeks to address the pressing need for
improved sales management practices in educational canteens. By examining the
feasibility and effectiveness of an e-sales management system at Cararayan
National High School, the research aims to contribute valuable insights to the field of
educational administration and inform future initiatives aimed at enhancing
operational efficiency in similar contexts.
Statement of the Problem

The study aimed to evaluate the effectiveness of E-sales management in

determining periodic sales income of the canteen at Cararayan National High
School. Specifically, this research seeks to the questions:
1. What is the significant determinants of E-sales management effectively in terms of
knowing the gross:
a. sales b. income c. profit d. expenses e. operating expenses
2. What are the factor that limits to know the determinants of E-sales Management in
terms of:
a) Forgetting to accurately list expenses and sales
b) Making incorrect entries for sales and expenses
c) Loss of records
3. What actions that would strengthen effectiveness of the sales management?

Objectives

This study aims:

1. to recognize significant determinants of E-sales management effectively in terms

of knowing gross:
a. profit b. sales c. expenses d. operating expense e. income
2. to identify the factors that limits to know the determinants of E-Sales Management
in terms of:
a. forgot to list down expense/sales accurately
b. wrong entry/input of sales and expenses
c. loss records
3. to determine the actions that could strengthen effectiveness of the sales
management.
Scope and Delimitation
This study primarily focuses on the E-sales management: Determining
periodic sales income of the canteen at Cararayan National High School. All vendors
at Cararayan National High School will be the sample target in this study. The study
will be conducted during this school year 2024-2025.
The researcher will be using a survey questionnaire as the data gathering
instrument and subjected to know the effectiveness of E-sales management in
determining periodic sales income.
Significance of the Study
The results of the study will be of great benefit to the following:

Vendors. Vendors operating within the canteen can use the findings to monitor their
earnings.
Students. Understanding the e-sales management and periodic sales income can
help students make informed decisions about their spending habits and choices.
Teachers. Teachers can use the E-Sales Management for educating and
introducing to students, especially to Accounting, Business, and Management
students, modern strategy for effective sales management.
Community. The community surrounding the school or institution may have an
interest in the canteen's operations. Knowledge about sales income and
management can inform discussions about the canteen's role within the community.
Future Researchers. The study can serve as a valuable resource for future
researchers interested in exploring similar topics or expanding upon the findings.

Theoretical Framework

According to Tuovila (2020) defines Accounting Information System Theory

(AIS) as the collection, storage, and processing of financial and accounting data by
internal users for reporting to investors, creditors, and tax authorities. It is typically a
computer-based system for tracking accounting activities that utilizes information
technology resources. An AIS combines traditional accounting methods, such as the
application of generally accepted accounting principles (GAAP), with cutting-edge
information technology resources.

Furthermore, as stated by Downey (2024), the Efficient Market Hypothesis

(EMH), often known as the efficient market theory, is a hypothesis that claims that
share prices represent all available information, making consistent alpha production
impossible. According to the EMH, stocks always trade at their fair value on
exchanges, making it impossible for investors to buy undervalued stocks or sell them
at exorbitant prices. As a result, it should be difficult to outperform the entire market
by skilled stock selection or market timing, and the only method for an investor to
increase returns is to purchase riskier stocks.

Tuovila (2020) describes Accounting Information System Theory (AIS) as the

computerized processing of financial data for external reporting purposes. AIS
blends classic accounting processes with cutting-edge digital resources. Downey
(2024) outlines the Efficient Market Hypothesis (EMH), which states that stock prices
already reflect all available information, making consistent anomalous returns
difficult. According to EMH, equities are trading at their fair value, making it
impossible for investors to regularly outperform the market through stock selection or
timing. According to the idea, taking up more risk leads to larger rewards.
 Tuovila's Accounting Information System Theory (AIS) applies to "E-Sales
Management" at Cararayan National High School's canteen. AIS, which involves the
computer-based processing of financial data, is consistent with modern e-sales
techniques. It improves tracking and reporting by incorporating standard accounting
principles. Furthermore, Downey's Efficient Market Hypothesis (EMH) emphasizes
the value of information efficiency. While EMH is stock-focused, its concepts can be
used to maximize sales revenue by ensuring that the e-sales system contains all
essential information and that pricing and tactics are aligned with market efficiency.

Conceptual Framework

Input-Process-Output Model

Demographic Profile:

 Name
1.Improved Sales
 Age
and Income
 Sex
1. Data Analysis Determination
 Educational
2. Survey 2.Enhanced
Attainment
Questionnaire Operational
 Technological
Efficiency
Proficiency
3.Informed
Decision-Making

Figure 1: Input-Process-Output Model of the E-Sales Management: Determining

Periodic Sales Income of the Canteen at Cararayan National High School

An Input Process output (IPO)model is used in the research paper "E-Sales

management: determining periodic sales income of the Canteen at Cararayan
National High School" to examine the effectiveness of E-Sales management in
managing their sales. The inputs includes the Demographic data of the target
sample such as name, age, gender, educational attainment, types of business, and
technological proficiency, and also it includes the current Canteen Operations
through determining the use of survey questionnaires will be used to examine
whether they suit in this study. The predicted outcome suggest the possible
implementation of E-Sales Management: Determining periodic sales income, with
the goal of improving sales tracking and income determination, enhancing
operational efficiency, and informed decision-making. This framework is a structured
way to explain the effectiveness of E-Sales Management.
 Chapter II

Review of Related Literature & Studies

This chapter conducts a thorough review of related literature and research to

determine the impact of e-sales management on evaluating the effectiveness of
determining the periodic sales income of the canteen. Specifically, it seeks to explore
how the implementation of e-sales management strategies can enhance the
accuracy, efficiency, and overall effectiveness of assessing sales income in the
school canteen setting. Furthermore, this chapter aims to identify gaps in the existing
literature and propose avenues for future research to explore further the interplay
between e-sales management and canteen profitability in educational settings.
Review of Related Literature

According to Kim et al., (2019) E-sales Management encompass the use of

digital platforms and technologies to streamline sales processes, track transactions,
manage inventory, and analyze sales data. These systems help businesses and
organizations, including educational institutions, to improve efficiency, accuracy, and
decision-making in sales operations. Implementing an e-sales management system
in the context of a school canteen can enhance order processing, inventory
management, and financial tracking.
In relation to this, Chatfield’s (2016) Sales forecasting techniques play a
crucial role in determining periodic sales income. Various methods, such as time-
series analysis, regression analysis, and machine learning algorithms, are employed
to predict future sales based on historical data, market trends, and external factors.
By accurately forecasting sales, canteen managers can optimize inventory levels,
staffing, and menu planning to meet demand and maximize profitability.
Furthermore, Rashid et al., (2020) Implementation Challenges of E-sales
Management System, despite the benefits of e-sales management systems,
challenges may arise, including initial implementation costs, staff training, data
security, and technological infrastructure requirements. Addressing these challenges
through proper planning, stakeholder engagement, and ongoing support can ensure
the successful adoption and utilization of e-sales management systems in
educational canteens.
 SURVEY QUESTIONNAIRE

Name: (Optional) Age:

Sex: Educational Attainment:

PART I. You are required to rate your level of agreement on the following
statements. These are the five (5) level of agreement:

5- Strongly Agree 4- Agree 3- Neutral 2- Disagree 1- Strongly Disagree

Questions
5 4 3 2 1

1. The E-sales management system accurately determine gross sales.

( Ang E-sales management system ay maayos na nakakapagsukat ng
kabuuang benta.)

2. The E-sales management system correctly calculate gross income.

( Ang E-sales management system ay maayos na nakakapagbilang ng
kabuuang kita.)

3. The E-sales management system is effective for calculating gross profits.

( Ang E-sales management system ay epektibo sa pagbilang ng kabuuang
tubo.)

4. The E-sales management system plays a role in tracking and managing

sales-related expenses.
( Ang E-sales management system ay may papel sa pagsubaybay at
pamamahala sa mga kaugnay na gastusin ng benta.)

5. The E-sales management system is effective in handling and evaluating

operating expenses to aid decision-making.
( Ang E-sales management system ay epektibo sa pamamahala at pagsusuri
ng mga gastusin sa operasyon upang makatulong sa paggawa ng desisyon.)

Put a check ( ) on the space provided beside your corresponding level of

agreement.
PART II. Please select the factors that you believe limit the accuracy and
effectiveness of E-Sales Management.
1. Have you experienced challenges in accurately listing expenses and sales in your
E-Sales Management system? (Nakaranas ka ba ng mga hamon sa wastong pag-lista ng mga
gastos at benta sa iyong sistema ng Pamamahala sa E-Sales?)

a) Yes
b) No
c) Not Applicable

2. Have you encountered issues related to making incorrect entries for sales and
expenses in your E-Sales Management system? (Nakaranas ka na ba ng mga isyu kaugnay
ng pagkakaroon ng maling pag-record para sa mga benta at gastos sa iyong sistema ng Pamamahala
sa E-Sales?)

a) Yes

b) No
c) Not Applicable

3. Have you ever faced a situation where loss of records compromised the
effectiveness of your E-Sales Management? (Naranasan mo na ba ang isang sitwasyon kung
saan ang pagkawala ng mga tala ay nagdulot ng kawalan sa kahusayan ng iyong Pamamahala sa E-
Sales?)

a) Yes
b) No
c) Not Applicable

ADDITIONAL QUESTIONS:

4. How often do you experience challenges in accurately listing expenses and sales
in your E-sales management system? (Gaano kadalas mo nararanasan ang mga hamon sa
wastong paglilista ng gastos at benta sa iyong sistema ng pamamahala sa E-sales?)

a) Rarely
b) Occasionally
c) Frequently
d) Almost always
 e) Not applicable

5. Have you encountered instances where incorrect entries for sales and expenses
have been made in your E-sales management records?
a) Never
b) Rarely
c) Sometimes
d) Often
e) Always

6. How concerned are you about the potential loss of records impacting your
understanding of E-sales management determinants?
a) Not concerned at all
b) Slightly concerned
c) Moderately concerned
d) Very concerned
e) Extremely concerned

PART III. Please answer the following questions accordingly.

1. How can you better align your sales goals with overall company objectives to drive
greater effectiveness in sales management? (Paano mo mas maaayon ang iyong mga
layunin sa pagbebenta sa kabuuan ng mga layunin ng kumpanya upang mapabuti ang epektibong
pamamahala sa pagbebenta?)

2. What innovative approaches can you explore to improve communication and

collaboration between sales teams and other departments? (Anong mga bago at likhang
paraan ang maaari mong tuklasin upang mapabuti ang komunikasyon at kolaborasyon sa pagitan ng
mga koponan sa pagbebenta at iba pang departamento?)

3. In what ways can sales processes and workflows be optimized to streamline

operations and boost productivity? (Sa anong mga paraan maaaring mapabuti ang mga
proseso at pag-agos ng pagbebenta upang mapabilis ang operasyon at mapataas ang
produktibidad?)

4. How might training and development programs for sales staff be enhanced to
ensure they have the skills and knowledge needed to excel in their roles? (Paano
mapapahusay ang mga programa sa pagsasanay at pagpapaunlad para sa mga tauhan sa pagbebenta
upang tiyakin na sila ay may kakayahan at kaalaman na kinakailangan upang magtagumpay sa
kanilang mga tungkulin?)
5. What strategies could you implement to better track and analyze sales
performance data, enabling informed decisions and adjustments? (Anong mga
estratehiya ang ipatupad upang mas maigi na subaybayan at suriin ang data ng pagganap sa
pagbebenta, na nagbibigay ng impormadong mga desisyon at pag-aayos?)

6. How can a culture of accountability and empowerment be fostered among the

sales team to drive individual and collective success? Paano maaaring palakasin ang
kultura ng pananagutan at pagkamit ng kapangyarihan sa gitna ng koponan sa pagbebenta upang
magtulak ng indibidwal at kolektibong tagumpay?

7. What steps can you take to strengthen relationships with existing clients and
cultivate new leads to drive sustainable growth? (Anong mga hakbang ang maaari mong
gawin upang patibayin ang mga ugnayan sa mga mamimili at magtanim ng mga bagong lead upang
magtulak ng maayos na pagunlad?)

Please feel free to provide additional comments or insights in the space provided below. Your input
is valuable in understanding the challenges associated with E-Sales Management.

Effective sales management and forecasting systems are critical in business

operations to ensure financial stability and growth. This analysis examines the
literature on three distinct situations, each addressing specific issues in sales and
inventory management in different company settings. The first case, stated by by
Laar et al., brings clarity on the issues confronting small and medium-sized firms
(SMEs) in Northern Ghana, emphasizing the importance of tailored computerized
sales management systems in overcoming technological constraints. The second
case study presented by Permatahati et al., examines the annual turnover changes
of Hamas Com Computer Store in Surakarta, emphasizing the importance of precise
sales forecasting for efficient financial management Finally, Rafida et al. highlight the
shift from a paper-based system to a Web-Based Sales Management program at
Widya Collection Store in Samarinda, which addressed errors and inefficiencies in
sales and inventory management.
As stated by Laar et al., (2015) sales management plays a crucial role in
aiding small and medium-sized enterprises (SMEs) by overseeing stock, coordinating
transaction processing, and utilizing modern information and communication
technologies for efficiency. However, many businesses in developing countries,
particularly those in remote areas, face challenges in fully embracing these
technologies due to their design complexities. This study introduces the design and
development of a customized computerized sales management system tailored for
SMEs in Northern Ghana. The methodology involves utilizing object-oriented
principles, incorporating UML, VB.NET, and Microsoft Access Database to create a
flexible system suited for the SMEs in the region.
 Additionally, according to Permatahati et al., (2022) Hamas Com Computer
Store is a prominent computer shop in Surakarta. The turnover of toy sales
undergoes annual changes, necessitating effective financial management. To
address this, a system is required to forecast the store's goods sales for the
upcoming year. This research aims to develop a computer goods sales forecasting
system utilizing the Single Moving Average method. This method, chosen for its
capability to calculate average values as future period forecasts, helps in effective
financial planning. Data collection involves observation, interviews, and literature
study. The system design includes Context Diagram, HIPO, DAD, table relations,
database design, and UML. PHP programming language and MySQL database are
used for application development. The outcome is a comprehensive report on sales
data and sales predictions. The tracking signal control chart error test results
indicate a value not exceeding 4, affirming the system's effectiveness.
Furthermore, Rafida et. al., (2022) highlighted challenges in sales
management at Widya Collection Store, a sports clothing business in Samarinda. The
current paper-based system leads to errors in pricing, quantities, and total prices,
resulting in prolonged transaction processing times. Stock management is also
cumbersome without a proper database. To address these issues, a Web-Based
Sales Management application was developed for Widya Collection Store. The
application aims to streamline item data processing, sales transactions, note-taking,
and reporting, ultimately expediting the overall transaction process. The long-term
objectives include efficient stock management through recorded data and simplified
retrieval of sales transaction information. The System Development Life Cycle
(SDLC) methodology was employed, involving needs analysis, system design, and
implementation stages in building the Web-Based Sales Management Application for
Widya Collection Store.
This provides a thorough understanding of effective sales and inventory
management systems, providing valuable insights for the study. Laar et al.'s
emphasis on tailored computerized systems for SMEs is consistent with our goal of
implementing an efficient sales management system in the school setting.
Permatahati et al.'s study of precise sales forecasting approaches, such as the Single
Moving Average, aligns with our goal of improving financial management in the
canteen. The successful shift from paper-based to web-based sales management at
Widya Collection Store, as described by Rafida et al., serves as an important
example for our technical solutions targeted at streamlining operations and
quickening transactions. Overall, the collected material serves as a solid foundation
for our study, which will lead to the creation and implementation of a customized E-
Sales Management system for the school canteen.