Participative Budgeting and Managerial Performance Among Sme Owners in Panabo City

This study aimed to determine the relationship between the participative budgeting and managerial performance among SME owners in Panabo City. The respondents of this research were 316 SME owners. The independent variable is participative budgeting with overall mean of independent variable is 4.34 which means that the level of participative budgeting was very high. While, the dependent variable is 4.40 which means that the level managerial performance was very high. The researchers used a quantitative, non-experimental correlation design to investigate the significant relationship between participative budgeting and managerial performance. The statistical tools used in the study were weighted mean and Pearson-r. The computed R-value is 0.642 associated with the P-value of 0.0 is less than 0.5. Thus, the null hypothesis (Ho) is rejected. This means that there is significant relationship between participative budgeting and managerial performance among SME owners in Panabo City.