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Research Suggestions

The document presents three research topic suggestions focused on small businesses in Baguio City. The first topic explores the implementation of Activity-Based Costing (ABC) in independent restaurants to improve menu pricing and profitability. The second topic examines the effectiveness of standard costing and variance analysis in managing costs, while the third investigates the role of Corporate Social Responsibility (CSR) in enhancing reputation and competitive advantage for multinational corporations in emerging markets.

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Eryn Gabrielle
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0 views1 page

Research Suggestions

The document presents three research topic suggestions focused on small businesses in Baguio City. The first topic explores the implementation of Activity-Based Costing (ABC) in independent restaurants to improve menu pricing and profitability. The second topic examines the effectiveness of standard costing and variance analysis in managing costs, while the third investigates the role of Corporate Social Responsibility (CSR) in enhancing reputation and competitive advantage for multinational corporations in emerging markets.

Uploaded by

Eryn Gabrielle
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Research Topic suggestion number 1: Activity-Based Costing (ABC) in a Small Business in

Bakakeng, Baguio City “Implementing Activity-Based Costing (ABC) to Improve Menu


Pricing and Profitability in a Small, Independent Restaurant”

●​ Small Business suggestions:


○​ AE Cafe
○​ Lelet’s
○​ Etc
●​ Research Focus:
○​ How can a small, independent restaurant make use of ABC Costing to identify
the true cost of producing and serving different menu items?
○​ Identify specific aspects of restaurant operations that ABC Costing can help
analyze (menu pricing, profitability)
○​ Restaurant managers often do not have a comprehensive understanding of all of
the costs involved in operating a successful restaurant, leading to inaccurate, and
potentially unprofitable, menu item pricing.

Research Topic number 2: The Effectiveness of Standard Costing and Variance Analysis in
Managing Costs and Improving Profitability in a Small Business in Baguio City

●​ Research Focus:
○​ how a small business (restaurant/cafe) can implement and utilize standard
costing and variance analysis to control costs, identify areas for improvement,
and enhance overall profitability.

Research Topic number 3: The Role of Corporate Social Responsibility (CSR) in Emerging
Markets
●​ Research Focus:
○​ To investigate how CSR initiatives can be leveraged by multinational corporations
(MNCs) to build trust, enhance their reputation, and create a sustainable
competitive advantage in emerging markets.

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