FINANCIAL MANAGEMENT PRACTICES OF MANPOWER COOPERATIVES IN GENERAL SANTOS CITY

     This study aimed to determine and evaluate the financial management practices of manpower cooperatives in General Santos City relative to Working Capital Management as to cash management, accounts receivable management, inventory management and short term liabilities practices as well as Capital Budgeting Practices and Long Term Financing Practices.

     The study established that majority of the manpower cooperatives in General Santos City were not good in managing their working capital since they seemed have not embraced and implemented efficient working capital management routines, capital budgeting and long term financing practices in their business operations. This resulted in some indicators low means of the efficiency levels in cash, receivables and inventory management and their limited application of theories working capital management as well as capital budgeting and long term financing in their operations.