Customer Purchase Frequency and Discount Pricing Strategies of Ukay-Ukay Stalls and
Tiangge in Baguio City
1. Independent Variable (IV):
Discount Pricing Strategies – the ways sellers adjust or reduce prices to attract buyers.
Sub-variables:
• Percentage Discounts (e.g., 10%, 20%, 50% off)
• Bundle Discounts (e.g., buy 1 take 1, buy 3 for ₱100)
• Seasonal/Occasional Discounts (e.g., Panagbenga, Christmas, end-of-season
sales)
• Negotiated/Bargaining Discounts (customer-seller haggling)
• Clearance/Overstock Discounts (mark-downs for old stock)
2. Dependent Variable (DV):
Customer Purchase Frequency – how often customers buy from ukay-ukay stalls/tiangge.
Sub-variables:
• Daily Purchase (frequency within a day)
• Weekly Purchase (number of visits/buys in a week)
• Monthly Purchase (number of times a customer shops in a month)
• Purchase Volume per Visit (how many items on average per transaction)
• Repeat Purchases (loyalty/returning customers)
Focus of the Study
to examine how different discount pricing strategies influence how frequently customers
purchase from ukay-ukay stalls and tiangge in Baguio City.
focusing on:
• Which type of discount strategy is most effective in increasing repeat purchases.
• Whether heavier discounts (e.g., 50% off) lead to higher purchase frequency or
only occasional bulk buying.
• How customer buying patterns (daily, weekly, monthly visits) are affected by the
pricing tactics of stall owners.
• The relationship between discount style (fixed % vs. bargaining) and customer
loyalty
Discount Pricing Strategies (Independent Variable)
the parameters/indicators:
1. Percentage Discounts
• Parameter: Discount rate given (e.g., 10%, 20%, 50%)
• Measurement: Frequency of offering these discounts per week/month
2. Bundle Discounts
• Parameter: Types of bundles offered (e.g., Buy 1 Take 1, 3 for ₱100, 5 for ₱200)
• Measurement: Number of bundle deals available in the stall
3. Seasonal/Occasional Discounts
• Parameter: Timing (e.g., during Panagbenga, Christmas, back-to-school season)
• Measurement: Frequency of seasonal discounts in a year
4. Negotiated/Bargaining Discounts
• Parameter: Degree of price flexibility (how much sellers lower price after
haggling)
• Measurement: Average percentage reduced after negotiation
5. Clearance/Overstock Discounts
• Parameter: Depth of markdowns (e.g., ₱10 rack, final price drop)
• Measurement: Percentage of items sold at clearance prices
Discount Pricing Strategies and Customer Purchase Frequency of Ukay-Ukay Stalls and
Tiangge in Baguio City: An Accounting Perspective
1. Independent Variable (IV):
Discount Pricing Strategies
Sub-variables & Parameters (Accounting Quantifiable):
• Percentage Discounts → % reduction applied on original price (e.g.,
10%, 20%, 50%)
• Bundle Discounts → average unit price per bundle (e.g., 3 for ₱100 →
₱33.33 each vs. ₱50 regular price)
• Seasonal/Occasional Discounts → frequency of discounts during
specific periods (count/month or count/year)
• Negotiated Discounts (Haggling) → difference between posted price
and actual selling price (₱ or %)
• Clearance Discounts → markdown % for old stock (e.g., ₱10 rack from
₱50 original)
From an accounting lens → parameters can be tied to gross sales, average selling
price, and revenue foregone due to discounts.
2. Dependent Variable (DV):
Customer Purchase Frequency
Sub-variables & Parameters (Accounting Quantifiable):
• Daily Purchases → number of transactions per day
• Weekly Purchases → average purchases per customer per week
• Monthly Purchases → number of purchases per month
• Purchase Volume per Visit → average quantity bought per transaction
(e.g., 2 pcs, 5 pcs, bulk)
• Repeat Purchases (Customer Loyalty) → % of returning customers vs.
one-time buyers
From an accounting lens → parameters can be linked to sales turnover, customer
retention rate, and contribution to total revenue.
Focus of the Study (Accounting Perspective)
This study will focus on:
• How different discount strategies affect sales volume and revenue stability of
ukay-ukay stalls.
• Whether frequent discounts increase short-term sales but reduce profit margin.
• The link between customer purchase frequency and cash inflows/turnover.
• Identifying which discount strategy maximizes both customer frequency and
sustainable revenue.