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Introduction
The researchers of this study seek to assist Flower Pauer in creating a cost system that
conforms to its operation of providing world class botanical art designs and help achieve in
making every special life event of Bacolodnons bloom.
Objectives
The following objectives are expected to be met in the course of this study:
1) To understand the production process of Flower Pauer in creating botanical art designs.
2) To create an effective and efficient cost accounting system uniform with the nature of Flower
Pauers production process and assist in:
(a) ascertainment of cost
(b) determination of price
(c) cost control and cost reduction
(d) management decision-making
simply on table decorations. Flowers were delicately selected according to symbolic meaning,
usually putting emphasis on religious significance which could evidently be seen on the
illustrations of arranged flowers found on Egyptian carved stone reliefs and painted wall
decorations.
While flower arrangements are not objects used on everyones day-to-day schedule, their history
indicates that these objects of attraction have had significant impacts to humanity. While most
arrangements have been used simply as embellishment, some propose that arrangements in the
Gregorian Era had the practical purpose of giving sweet fragrance to a largely unwashed
populace, as during that era, bathing was seen as a way for disease to spread. Flower
arrangements have also served to help in physical and mental health. For example, a funerary
flower arranging catalog from 1901 suggests that arrangements help to lighten grief in times of
tragedy thanks to their beauty and fragrance. In fact, florists arrange different types and colors of
flowers using patterns of repetition and alternation in order to create what they call a language
of flowers. The language of flowers, sometimes called floriography, means that through the use
or arrangement of flowers, a number of messages including those of condolences, dislike,
friendship, or love, can be depicted. Meanings, of course, change depending on cultures and eras.
An example would be the worldwide buzz of the Royal Wedding of 2011, where even the
meaning behind the flowers in Kate Middletons bouquet was discussed due to her inclusion of
the English Royal tradition by including a sprig of myrtle, representing luck and love in
marriage, in her bouquet.
The flower industry has greatly improved and evolved from what it was then. From simple
flower vase ornaments placed for spiritual beliefs, it has reached greater recognition and has
become an art. It is often displayed on art exhibits and gathered widespread attention from the
public. It has become a business. According to aboutflowers.com, the flower industry in the
United States earned $26.6 billion in 2014 only and with estimated average annual florist sales in
2012 of $322,331. According also from the same source, Colombia tops as the biggest import
country in 2012 with 78%, followed by Ecuador with 15% and the remaining 7% from other
countries.
strongly evident during Valentine's Day (Feb. 14), All Saint's Day (Nov. 1), School Graduation
(March and April), May Flower Festivals and Yuletide Seasons (December).
FLOWER PauER would like to say that the product they offer is botanical art design that
goes beyond conventional flower arrangement since it is a daring fusion of innovative flower
arrangement and the multi-media art. With this, FLOWER PauER has 4 major products from
which it derives revenue from:
1.
2.
3.
4.
Baskets
Bouquets
Bud Boxes
Bud Buckets
Each of these already have numerous designs that a customer may choose from. The
business is also open for customizations at the customer's request.
Location
Exhibit 1.1 Flower Pauer Business Location
https://en.wikipedia.org/wiki/History_of_flower_arrangement
http://www.boiseartsandhistory.org/blog/2013/09/11/the-history-of-flower-arranging/
http://aboutflowers.com/about-the-flower-industry/industry-overview.html
http://www.ibisworld.com/industry/online-flower-shops.html
http://www.fao.org/docrep/005/ac452e/ac452e07.htm
http://flowerpauer.com/index.php/about-us/how-we-began
http://flowerpauer.com/index.php/our-flowers
http://flowerpauer.com/index.php/about-us/who-we-are