Automation Integration in Cost Management and Profitability among Small and Medium-Sized Enterprises in General Santos City

Abstract

Automation in cost management has become a strategic approach to improving profitability among small and medium enterprises. This study examined the relationship between automation integration in cost management and profitability of small and medium enterprises in General Santos City using a descriptive-correlational research design. Data were gathered from 120 respondents selected through stratified sampling using a validated and highly reliable survey questionnaire (Cronbach’s alpha = 0.97). Results revealed that small and medium enterprises generally adopt and utilize automated cost management systems, particularly in cost analysis, although wider integration and advanced predictive applications remain limited. Findings also showed that small and medium enterprises exhibit high levels of profitability in terms of net income growth, expense control, and sales performance. Statistical analysis confirmed a significant relationship between automation in cost management and profitability, emphasizing automation as a key driver of financial sustainability and competitive advantage among small and medium enterprises.