REFERENCES

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Industry: An Examination of the Transaction-specific Model. Journal of
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Belas, J.& Gabcova, L. (2016). The relationship among customer satisfaction, loyalty and
Financial performance of commercial banks. E&M Economics and Management,
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Canny, I. U. The Role of Food Quality, Service Quality, and Physical Environment on
Customer Satisfaction and Future Behavior Intentions in Casual Dining
Restaurant. School of Business Administration, Faculty of Business
Administration and Humanities, Swiss German University, BSD City,Tangerang,
Indonesia November 2013. dx.doi:10.2139/ssrn.2363339
Carinderia. (2013). Retrieved from https://www.bartleby.com/essay/ Carenderia-
P3X6ZEK6ZZA
Dumaraos, G. R. (2018), Upholding heritage through carinderia cooking. Retrieved from
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cooking/
Gronroos, C. (1991). “Quality Comes to Service,” in The Service Quality Handbook,
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Johanns, A. M. & Hofstrand D. (2019). Understanding Profitability. Retrieved from
https://www.extension.iastate.edu/agdm/wholefarm/html/c3-24.html
Marn, M. V., Roegner E. V. and Zawada, C. C. (2003). Pricing new products.The
McKinsey Quarterly 3: 40–9

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Mascarenhas, O. A, Kesavan, R. & Bernarcchi, M. (2006). Lasting customer loyalty:
A total customer experience approach. Journal of Consumer Marketing, 23(7).
397-405. doi:10.1108/0736760610712939
Namkung, Y. and Jang, S., 2007. Does Food Quality Really Matter in Restaurants?
Its Impact On Customer Satisfaction and Behavioral Intentions. Journal of
Hospitality and Tourism Research, 31 (3), 387-409.
New Business Idea Areira. (2013). Retrieved from https://www.studymode.com/essays/
New-Business-Idea-Areira-1483168.html
Santos, Kara. “Food Trip: Naga City.” Travel Up, July 24, 2019, https://www.traveling-
up.com/food-trip-naga-city/
Salvaneschi, L. (2002). Location, Location, Location. Retrieved from https://
www.tutor2u.net/business/reference/business-location-introduction?fbclid=Iw
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Sulek, J. J. and Hensley, R. L. 2004. The Relative Importance of Food,
Atmosphere and Fairness of Wait: the Case of a Full-Service Restaurant. Cornell
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Trivedi, S. M. (2010), Profitability analysis. Retrieve from https://shodhganga.inflibnet.
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 APPENDIX A

REQUEST LETTER

September 27, 2019

To: Hon. Ricardo Sierra

Brgy. Captain, Brgy. Peñafrancia,
Naga City, Camarines Sur

Greetings of Peace!
In partial fulfillment of our requirements for BRE401 Accounting Research 1, we, 4th
year students of Naga College Foundation, taking up Bachelor of Science in Accountancy
and Accounting Technology would like to ask for your permission to conduct a research
study.
In connection with this, we would like to ask for a list of carinderias along Peñafrancia
Avenue only to use as one of our references and to conduct our study. Rest assured that
the data we will gather will remain absolutely confidential and to be used on academic
purposes only.
We believe that you are with us in our enthusiasm to finish this requirement as
compliance for our first semester. We hope to your positive response on this humble
matter.
Thank you very much

Respectfully yours,

Charlene May A. Carbonilla

Researcher

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 APPENDIX B

LISTS OF EATERY IN BARANGAY PEŇAFRANCIA

Business Name Address

1. Loglog Kinalas Zone 3 San Antonio Peňafrancia Naga City
2. Eva’s Eatery Zone 5B Greenfield Peňafrancia Naga City
3. Mamila’s Food House Zone 3 Peňafrancia Naga City
4. Matt Food Express Peňafrancia Avenue Naga City
5. Porknut Muncher Food Stall Zone 2 Peňafrancia Naga City
6. Serrano’s Eatery Zone 3 #15 San Juan St., Peňafrancia Naga City
7. Inday’s Eatery Zone 3 #15-A San Juan St., Peňafrancia Naga City
8. Bill Mathew Pan Eatery #70 Peňafrancia Naga City
9. Fatbol Food house Peňafrancia Avenue Naga City
10. Sakamaki Grill&Food House Zone 1 Peňafrancia Naga City
11. Aguilar Eatery Peňafrancia Avenue Naga City
12. Joshvanzelle’s Barbeque Zone 4 Peňafrancia Naga City
13. Grandi Sizzler’s Zone 4 San Mateo St. Peňafrancia Naga City
14. J. Garcia’s Kinalasan Zoe 4 Peňafrancia Naga City
15. Food Vending Zone 7 Sagrada Familia Peňafrancia Naga City
16. Luis Fried Chicken Zone 5B Greenfield St., Peňafrancia Naga City
17. Aurelian Food House #84 San Juan St., Peňafrancia Naga City
18. JLS Pares Station F3 Riverside Food Park Peňafrancia Naga City
19. Hungry A’s Diner Co. Zone 2 Peňafrancia Naga City
20. EJV Hotdog and Street Food #94 Peňafrancia Avenue Naga City
House
21. Ika Eatery Peňafrancia Avenue Naga City
22. Kakanin Jo. CSNHS Zone 1 Peňafrancia Naga City
23. Leynard’s Canteen #84 San Juan St., Peňafrancia Naga City
24. Angely Fudhauz Peňafrancia Avenue Naga City
25. Wakkibaks Eatery Peňafrancia Avenue Naga City
26. BJAP Food House CSNHS Compound Peňafrancia Naga City
27. LC Burger and Fries Zone 3 Peňafrancia Naga City
28. Jeremiah James Eatery Peňafrancia Avenue Naga City
29. 3n’s Kitchenette Zone 6 M. T Villanueva St., Peňafrancia Naga City
30. Cocina De Janniel Zone 4 San Martin St., Peňafrancia Naga City

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31. Bossing Toppings Zone 1 Peňafrancia Naga City
32. Keila’s Food Trip CSNHS Peňafrancia Naga City
33. Peňafrancia Food house Peňafrancia Avenue Naga City
34. Shawarma point Peňafrancia Avenue Naga City
35. Manoy Andy Inihaw Zone 5B #18 Molave St., Peňafrancia Naga City
36. Jallores Goodies Zone 2 1-A Santiago III Peňafrancia Naga City
37. Fishball & Shake Palamig Peňafrancia Naga City
38. Hevi Sizzling Station Zone 2 #28 Peňafrancia Naga City
39. Shaihaya Eatery Peňafrancia Avenue Naga City
40. Colonel’s Grilling Point Zone 3 #30 San Jose St., Peňafrancia Naga City
41. Grill Stop Food Hub Zone 2 Peňafrancia Naga City
42. Ng-Dy Peňafrancia Avenue Naga City
43. Merly Snack Hauz Zone 6 Peňafrancia Naga City
44. Salalima Food Vending Zone 3 San Juan St., Peňafrancia Naga City
45. Nesty Food Chain Peňafrancia Naga City
46. Chevy’s Spark Café Peňafrancia Naga City
47. Marco’s Carenderia Zone 7 Peňafrancia Naga City
48. Lutong Bikolano Peňafrancia Naga City
49. Dahlin’s Canteen Zone 1 Peňafrancia Naga City
50. Fiel All in One Combo Peňafrancia Naga City
51. El Canto Ihawan Zone 4 Peňafrancia Naga City
52. Toppings Republic Zone 1 Peňafrancia Naga City
Restaurant
53. Kainan sa Garahe Zone 3 1-A San Jose St., Peňafrancia Naga City
54. Charles & 4 sibling Eatery Peňafrancia Avenue Naga City
55. Old House Canteen Peňafrancia Avenue Naga City
56. Jenny Foods Zenny 2 Santiago St., Peňafrancia Naga City
57. Ladylette Canteen Peňafrancia Avenue Naga City
58. Meals N’ Snack #99 Peňafrancia Naga City
59. Bran & Brae Food Corner Zone 1 Peňafrancia Naga City
60. Andrade Canteen Jacob St. Peňafrancia Naga City
61. Asauro Canteen Peňafrancia Naga City
62. Meheart Tea Milk Tea House #46 Peňafrancia Naga City
63. Ma-Lie Loglog Kinalas Zone 1 Peňafrancia Naga City
64. 5 Sisters Canteen Peňafrancia Avenue Naga City
65. Ading Adobo Herloom Zone 3 Peňafrancia Naga City
66. Pernia Special Takeout Zone 3 Peňafrancia Naga City
Pancit Palabok
67. Liza’s Eatery Peňafrancia Avenue Naga City
68. Lugaw Republic Peňafrancia Avenue Naga City

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69. Tia Lumen Eatery Zone 3 #1 San Juan St., Peňafrancia Naga City
70. Ezra’s Corner #99 Peňafrancia Naga City
71. Alltime Siram Canteen Biscast Canteen Bldg.
72. El Canto Vivo 146 Peňafrancia Naga City
73. Sablasi Canteen #86 Peňafrancia Naga City
74. Tya Ced Kinalasan Zone 6 Peňafrancia Naga City
75. Grilling Box Peňafrancia Naga City
76. Marnels Enterprise Biscast Peňafrancia Naga City

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 APPENDIX C
Letter to the respondents
NAGA COLLEGE FOUNDATION
M.T Villanueva Avenue, Naga City

Dear Respondents:
Greetings!
We are the students of Naga College Foundation, taking up Bachelor of Science in
Accountancy and Accounting Technology who are enrolled in Accounting Research 1
(BRE401). Presently, we are conducting a study entitled: “LEVEL OF PROFITABILITY
OF CARINDERIAS ALONG PEŇAFRANCIA AVENUE, NAGA CITY, CAMARINES
SUR.”
Attached herewith is a questionnaire to gather data and/or information for our research
work. In the regard, we are asking for your precious time, and effort to answer all the
questions in the questionnaire that are important and helpful for the completion of the
study
Rest assured that the data we will gather will remain absolutely confidential and to be
used on academic purposes only.
Your positive response in this request will be valuable contribution for the success of the
study and will highly appreciate
Thank you very much for sharing your precious time and effort.

Respectfully yours,
Arra L. Advicula
Oshane J. Balane
Charlene May A. Carbonilla
M.S Celica P. Coronado
Joy Anthonette DJ. Llanza
Noted by:
Mr. Michael P. Balbastre, MSA, CPA
Research Adviser

xv
 APPENDIX D

SURVEY QUESTIONNAIRE

(For Carinderia Owners)

Respondent #
Name of Respondent
(Optional):
Gender: Age:
Position:
PROFILE OF THE BUSINESS
(Please check the item that corresponds to the nature of your business)
Business Experience Level (Please check)
(1 month – 1 year)
(2 – 4 years)
(5 - 9 years)
(10 and more)
How much is your daily capital? (best estimate)
How much is your daily gross sales? (best estimate)
How much is your daily labor expenses? (best estimate)
How much is your daily revenue? (best estimate)
What are your products offered?
Rice meals
Merienda
Others (Please specify)
What is your annual net income? (best estimate) ___________________________

xvi
What are the factors you consider that are affecting the profitability of your business?
(On scale of 1 – 5 please check the factor you consider that most affects your profitability
according to the scale below)
5 – Strongly Agree 2 – Disagree
4 – Agree 1 – Strongly Disagree
3 – Neither Agrees or Disagree

LOCATION 1 2 3 4 5
1. Location is accessible
2. Location is secured
3. Location have legal papers
4. Location have CCTV camera
5. Location is convenient to customers
CUSTOMER LOYALTY
1. Carinderia have regular customers
2. Customers are satisfied with the quantity of servings
3. Customers are satisfied with the quality of product
4. Customers are satisfied with the quality of service
5. Customers have good feedback
PRICING DECISION
1. Price charged equals expenses
2. Price charged consists only of rent or lease expense
3. Price charged is the same as stores of the same type of
business
4. Customers find the price affordable
5. Customers do not ask for the price
QUALITY PRODUCT
1. Products are of good quality
2. Products are properly presented
3. Products offered do not change everyday
4. Products have good variety of items
5. Products servings are properly maintained
QUALITY OF SEVICE
1. Employees are approachable
2. Employees are pleasant
3. Employees know proper etiquette
4. Concerns of customers are properly settled
5. Utensils are regularly sterilized

xvii
 APPENDIX E

LISTS OF CARINDERIA ALONG PEŇAFRANCIA AVENUE, NAGA CITY

1. Liza’s Eatery
2. Ika Eatery
3. Ng-Dy
4. Charles & 4 sibling eatery
5. Old House canteen
6. Shawarma point
7. Mamila’s Loglog
8. Leynard’s Canteen
9. Jeremiah James Eatery
10. Shaihaya Eatery
11. Ladylette Canteen
12. 5 Sisters canteen
13. Ading Adobo’s Herloom Canteen
14. Lugaw Republic
15. Angely Fudhauz
16. Wakkibaks Eatery
17. Cocina De Janniel
18. Peňafrancia Food House
19. Fatbol Food House
20. Aguilar Eatery

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