Sampling- the process of choosing a representative sample of a population.

Selecting the Study Population -the information collected in order to answer the objectives of a
study is obtained from cases or individuals or objects.
Sampling- The usual practice is to select and study a small sample of the total population.
The Nature of Sampling (Fraenkel and Wallen, 1996)
Sampling is the process of choosing a representative portion of a population or some elements in
a population that will represent the entire population.
It is assumed that the characteristics of the chosen elements. called sample, reflect the
characteristics of the entire population.
In contrast total enumeration or census requires the study of all elements in the population.
In the study of sampling, it is important to distinguish the following concepts:
Population. This refers to the total number of elements (e.g. items. objects, areas, or individuals)
to be studied.
Population Element. This pertains to an item, an object, an area, or an individual on which data
will be taken. It is considered the unit of study.
Target Population. This is the population for which representative information is desired.
Sampling Population. This is the population from which a sample is actually drawn.
Sampling Frame. The frame is a list of all the elements or sampling units (e.g. items, persons)
in a population. The sample is drawn from the sampling frame.
Sample: This refers to an individual, an element or a group of individuals or elements on which
information is obtained. The sample is drawn from a population to which research results are
generalized.
There are several advantages of studying a sample rather than the total population.
1. It is cheaper. Since a sample is smaller than the entire population, collection and
processing of data, therefore, costs much less. For instance, studying or interviewing a
sample of 200 persons, is much less expensive than interviewing an entire population of
2000.
2. It is faster. It is definitely quicker to study fewer individuals or elements than an entire
population.
3. It is more accurate. Fewer errors are expected in data collection and processing in a
study of a sample than in a study of the entire population.
4. It can yield more comprehensive information. A small sample can be more thoroughly
investigated and can yield more comprehensive information than a big population.
Basic Types of Sampling
Non-probability Sampling. The arbitrary (non-random) and is generally subjective. Data
gatherers choose sample cases, “as they wish” or “wherever they find them.”
Probability Sampling. Probability sampling is based on the concept of random selection, a
procedure that assures that all elements in the population are given an equal chance of being
selected as a sample unit.
Non-Probability Sampling – used in qualitative
Non-probability sampling is judgmental sampling. It does n provide every member of the
population an equal chance of being select as part of the sample. One disadvantage of using th
sampling technique is the possibility of bias.
Bias is the greater probability of certain type/class of sample units/elements to be included in the
select sample.
There are two common ways to choose persons or element:

Accidental Sampling. In accidental sampling, the investigate, selects the sample units as they
become available.
Purposive Sampling. In this type of sampling, the investigate uses a specific purpose in
selecting a sample.
Probability Sampling Techniques
A. Simple Random Sampling - a process of selecting sample cases or subset of sample cases
from a population, giving all the sampling units equal chances of being included as a sample.
Simple random sampling may be done by “drawing of lots,” or with the use of a table of
random digits.
Random sampling may be restricted (with replacement) or unrestricted (without replacement.)
►Restricted type: After drawing a sample, the chosen element is returned to the container
before the next sample element is selected.
►Unrestricted type: A chosen element is not replaced. After drawing the first sample, the
second sample is drawn next. The first sample unit drawn is not anymore returned nor replaced.
B. Systematic Sampling with a Random Start- a method of selecting a sample from a
population by taking the krh units from an ordered population, from the first unit which is
selected at random.
The K is called the sampling interval.
The sampling interval is derived by dividing the total population by the desired sample size. To
use this technique, an ordered list of the population elements is required.
C. Stratified Random Sampling- the process of selecting a random sample from subgroups or
strata into which a population has been subdivided.
A population is made up of groups of elements with varied characteristics, which can possibly
affect observations or responses.
The population is stratified into more or less homogeneous subgroups or strata, before sampling
is done.
D. Cluster Sampling- a method of selecting a sample of groups or clusters of elements .
Clusters are usually exclusive sub-populations, which together comprise a population.
The number of clusters in the population represents the size of the population of clusters, while
the number of elements in a cluster is called cluster size.
E. Multistage Sampling- the selection of the sample is accomplished in two or more stages.
This process is usually used when the population can be divided into hierarchies.
Determination of Sample Size
When studying a sample of a population, it is important that the sample size should be large
enough:
1) to allow a reliable analysis
2) the provide for desired levels of accuracy in estimates
3) to enable the researcher to test for the significance of differences between proportions.
There are two important considerations in determining the sample size of a study:
1) availability of resources
2) the requirements of a proposed plan of analysis.
This formula is recommended if the population is more than 10,000.
Where: n= Z²pq
d²
n= the desired sample size
Z= the standard normal deviate, usually set at 1.96, which corresponds to the 95 percent level of
confidence
p= the proportion in the target population estimated to have a particular characteristic. If there is
no reasonable estimate, then use 50 percent (.50)
q=1.0-p
d=degree of accuracy desired, usually set at either .05, 0.2. or 01
In preparing an initial budget proposal, the following factors should be considered by a
budget unit.
Internal factors:

 Introduction of new products.

 Adoption of new manufacturing processes.
 Changes in availability of equipment or facilities.
 Changes in product design or product mix.
 Changes in expectations or operating processes of other budget units that the budget unit
relies on for its input materials or other operating factors.
 Changes in other operating factors or in the expectations or operating processes in those
other budget units that rely on the budget unit to supply them components.
External factors:

 Competitor’s actions.
 Changes in the labor market.
 Availability of raw materials or components and their prices.
 Industry’s outlook for the near term.

Budget Negotiation, Review and Approval, Revision

The head of the budget units examines the initial budget proposal to determine

 The head also checks to see if the budget goals can be reasonably attained and in line
with the goals of the budget units at the next level up, and the budgeted operations are
consistent with the budgeted activities of another budget unit.
Budget committee reviews and gives final approval to the budget. Chief executive officer then
approves the entire budget and submits the budget to the board of directors.
Budget can be and advantage in dynamic operations because the updated budget provides better
operating guidelines.
Regular budget revision, however, may encourage responsibility centers not to prepare their
budgets with due diligence.
The master Budget
A master budget is a comprehensive budget for a specific period.
It consists of many interrelated operating and financial budgets. Some firms refer to the process
of preparing a master budget as profit planning or targeting.