Garlic Flavored Longganisa

Republic Central Colleges 1
COLLEGE OF BUSINESS AND ACCOUNTANCY 1
Feasibility and Viability of the Manufacturing of Garlic

Flavored Chicken Longganisa and Pork Longganisa
Airalyn Joyce A. Pinlac, Krischelle N. Samia,

Gined M. Alimurung, Alliah C. Briones, Kate Sophia
Ann D. Cruza, Alfed G. Garcia, Ronel L. Raydanas
Abstract
This feasibility study aimed to determine
whether the proposed business of manufacturing
garlic flavored chicken longganisa and pork
longganisa is feasible and viable. Descriptive-
survey method was utilized in conducting the
study. The researchers prepared questionnaires
distributed to both consumers and manufacturers.
The respondents included seven manufacturer-
participants of longganisa and 384 consumer-
participants aged 18-above. Based on the
gathered data, sole proprietorship was the
suitable form of business organization, and line
and staff type organization structure for the
establishment of the proposed business. Angeles
City, Mabalacat City, and City of San Fernando
will be the geographical target market. The
proposed business has a payback period of 1.61
years and its profitability index is 20.74.
Thus, the result of the study suggested that the
proposed business is feasible and viable. The
researchers highly recommended that the
manufacturing of Garlic Flavored Chicken
Longganisa and Pork Longganisa be established.
Breakfast is the meal that most individuals have
difficulty in making it nutritionally balanced, that is
because individuals do not have enough time to prepare
food that is nutritious, or think that they can still work

even if they skip it. Skipping the day’s most important
meal means that skipping out on getting in a boost of
energy to help one power through the day (Spence, 2017).
Toast and bread, coffee, cereals, eggs, and hotdogs are
some of examples that are served during breakfasts; which
in turn consumers are being tired and lost their appetite
because of these breakfasts that are served and prepared
repeatedly (Blumberg, 2018).
In today’s world, innovation of products is a fast
rising industry. A study by Basco, Magistrado, Ocampo,
Rodriquez and Valerio (2007) observed that producers or
manufacturers always find new product to introduce to the
market. Market in return would like today’s new trend
which gives entrepreneurs more chance of having good
business through the new product they innovate. Moreover,
due to the demand of the people due to their continuing
changes in lifestyle, food that is pre-cooked, fast and
easy has become a trend not only for professionals and
busy people but also for those people who are not good in
preparing or cooking meals.
Nowadays, consumers are more conscious on their
health especially on their food intake. They are willing

to try new flavors and extend their quest for natural
products that are healthier than the original one
(Gagliardi, 2015). Since there is a mania into healthier
products, the researchers thought of creating chicken and
pork longganisa flavored with garlic with a touch of
Pampanga’s sweet longganisa but filled with the aromatic
flavor of garlic.
The researchers thought that the combination of
chicken and pork as the main ingredient and garlic as
flavoring are appealing to both health conscious consumers
and those with adventurous tastes. Chicken and pork both
have many nutritional benefits to offer. Garlic, aside
from its aromatic flavor, provides significant benefits as
well.
As stated by Sheule and Bennion (2017) if the
Americans prepare bacon and egg to start their day,
Filipinos have longsilog, a coined term for longganisa,
sinangag (fried garlic rice) and itlog (fried egg) as
their breakfast. Tayag and Quioc (2015) said that
longganisa, though a most loved breakfast is likewise
considered an ulam or viand, prepared for lunch or dinner.
They also added that it can be made merienda as palaman

for breads, a suitable baon or packed lunch, as it tends
to be eaten cool and leaves no waste at the plate.
Sausages, locally known as longganisa, emerges as the
pork of morning, they are the crunch that gives heart to
our breakfasts (Tan, 2016). Aside from being a filling
main course, longganisa was also tagged as one of the
spicy yet acidically fragrant dishes (Huen, 2017).
Longganisa in the Philippines has a very long
history. The Spanish colonizers carried with them their
culinary customs, particularly the techniques of
preserving food to supply their long expeditions. The
Filipino longganisa tradition was brought at the time of
when Juan de Salcedo established Manila. The Filipinos,
in turn, embraced this practice, and adjusted it with
their inclinations to their territorial setting. In fact,
each region or province has their own recipe of
longganisa that creates a unique taste in regards to
their locality (Sheule & Bennion, 2017).
Philippine longganisa is made up of chopped or ground
meat that is seasoned, spiced, and shaped, usually in a
casing. It may be cooked or uncooked, and curing processed
– including drying, smoking and acidification – are used

to enhance flavor texture, and keeping qualities.
Longganisa making transforms carcass trimmings and tough
cuts of meat into valuable foods. Moreover, they stated
that small amounts of ingredients other than meat are
added to longganisa, these ingredients include salt,
sugar, spices, pepper, vinegar, soy protein, and water.
Usually the mixture of meat and non-meat ingredients is
tough into casings (Espinosa, Go, Macapagal, Salonga,
Santos & Young, 2007).
According to Kapoor (2015), longganisa is high in
protein and essential vitamins, minerals and amino acid
good for overall health. Likewise, he also added that it
is rich in vitamins B1, B6, B12, vitamin D along with
zinc, iron, phosphorus, sulfur and copper. Tremblay (2018)
also added that a high fat like longganisa can be eaten in
moderation without destroying one’s eating routine.
Despite its nutritional drawbacks, longganisa provide a
source of beneficial nutrient contents needed for good
health.
Filipinos love longganisa. Traditionally, the
original longganisa was made from ground pork, spiced with
salt, sugar and pepper (Reyes, 2017). It is only recently

that one has started to really appreciate mixing other
ingredients with longganisa. Today, longganisa is almost
everywhere, each region produces its own specialties of
longganisa with distinct characteristics using their own
unique blend of native spices and seasonings. According to
Henares (2009), the flavorings and spices used in
manufacturing longganisa vary from provinces or region
across the Philippines. In Vigan, Ilocos Sur, located in
the northern part of Luzon, their longganisa is popular
because of their own garlic and sugarcane vinegar. In
Lucban, Quezon, from the southern part, their longganisa
is made with oregano while the longganisa in Pampanga are
sweet flavored.
Filipino food has many spices that add flavor and
class to every dish. One of these spices was garlic, a
root crop that is known in the market because of its long
tradition as a medicinal plant and as a food, typically
planted during hot month. However, during cool months,
this crop is more productive since bulb formation occurs
at this period. Generally, there are two types of garlic:
softneck and hardneck. Softneck has a soft neck, that can
be braided and also known as the common garlic found in

most grocery stores while hardneck are considered more
flavorful than softneck. However, hardneck does not have a
long life span as softnecks (Department of Agriculture,
Forestry and Fisheries, 2006). Softneck garlic is native
to the Philippines, particularly the Ilocos Region, which
is the country’s biggest producer of garlic based on
current Department of Agriculture (DA) statistics. Ilocos
white is the most common variety of garlic planted for
commercial production in the country. One or two cloves
of the native garlic would be sufficient to give flavor to
the food to be prepared as compared to the many cloves
that are needed when using imported garlic (“Garlic White
Gold,” 2017).
The use of garlic as flavoring started in Vigan, an
Ilocano sausage delicacy with a plenty of garlic and
spices in the mixture. This longganisa is distinct from
other native longganisa version because of its garlicky
and spicy flavor unlike the other version that are sweet
or salty (Manny, 2007). In fact, Vigan is the top
longganisa producer throughout the years in the
Philippines (“Vigan Longganisa,” 2017).

Garlic, which is scientifically known as Allium
sativa is a plant with long, flat grass like leaves and
papery hood around the flower, which found grouped
together at the end of its long stalk. The flower bulb,
the part of the plant used as a food and medicine, is made
up of many smaller bulbs covered with a papery skin or
cloves (Gale Encyclopedia of Alternative Medicine, 2005).
Kumar (2006) also added that garlic is widely used all
over the world in numerous dishes as flavoring and in
medical uses. It contains natural chemicals that can have
a powerful health-boosting effect on the body. It does not
only taste and smell aromatic; it is also an effective
treatment against bacteria, fungi and viruses. It is also
useful in lowering high blood pressure and blood
cholesterol.
The longganisa is nothing new for centuries. And now,
Filipinos love for longganisa is strong. Innovation is
sometimes as simple as taking an existing product and
making a tweak to its format, due to growing competition,
producers focus on the improvement of the quality of their
products. Furthermore, the manufacturers used consumer
familiarity and favorability to their advantage by

introducing new formats (Topper, 2016). Researchers strive
to stand out in this crowded category by developing not
only the taste by adding the aromatic flavor of the garlic
but also the nutritional factors to come up with good
quality products of chicken and pork longganisa with
garlic with a touch of Pampanga’s sweet longganisa but are
still affordable for the consumers.
There are two known manufacturers of longganisa in
Pampanga, one of which is Pampanga’s Best. According to
Palma (2014) for 44 years, Pampanga’s Best adjusted to
change and added new products to their menu. It becomes
the households’ favorite as it provided special and
original Filipino breakfast like tocino, bacon longganisa,
ham, and hotdogs that continuously gives satisfaction to
Filipino palate for many years. Today, Pampanga’s Best,
Inc. is a multi-million meat-processing corporation, which
manufactures eleven core products including longganisa.
Mekeni Food Corporation (MFC) located in Porac, Pampanga
was also one of the suppliers and manufacturers of
longganisa. Now, Mekeni is processing 50,000 kilos and
more of meat daily (Rodriguez, 2013).

Longganisa was a trending wave that everyone wanted
to ride, with the two successful suppliers that was
mentioned; they only started their business with small
investment. With only 3,000 pesos as initial capital of
Apong Lolet of Pampanga’s Best, she was able to expand her
business. Now, it has numerous outlets and distributors
scattered across the country and even in the Middle East
(Palma, 2014). They are a good example that it is possible
to start up a business with a minimal amount of profit, as
stated by Garcia, MFC president, “Dream big, but you don’t
have to start big.”
With these ingredients readily available in the
market plus the health benefits that people get. It is
possible to come up with a new flavor that is not just
delicious but also filled with health benefits. If this
study is proven feasible and viable, the researchers aim
to be the innovators of manufacturing the product, garlic
flavored chicken longganisa and pork longganisa,
specifically in Pampanga.
Conceptual Framework
The proposed garlic flavored chicken longganisa and
pork longganisa is believed to be feasible and viable
under each of the concepts that are placed within a
logical and sequential layout. The overall procedure of
the study will include input, process, and output
presented below.
To document and conclude a project’s viability,
feasibility study is undertaken as preparative study to
determine whether to proceed with the project or not
(Agamata, 2013). On the other hand, viability is denoted
as the ability to survive. That ability to survive is
associated to financial performance and position
(Australian Taxation Office, 2018).
The input box figure illustrates the four aspects of
business management, which are organizational and
management aspect, marketing aspect, production and
technical aspect, and financial aspect. Manufacturers
contributed mainly in responding to the four aspects of
business management. Consumers, on the other hand,
participated to the study in terms of responding to the
marketing aspect only.

Organizational and management aspect as defined by
Juneja (2018) is the efficient use of resources by being
strict in planning and controlling of the workplace. It
also serves the employees as a guide and sense of
direction. It is concerned in determining the form of
business organization, the type of organizational
structure, the business’ legal requirements, the required
number and qualifications of manpower along with their
respective duties, the compensation rates and
benefit/incentive allotted for the employees, the
measurements of efficiency of the employees, method of
acquiring manpower, the problems and issues expected to be
encountered by the business concerning employees and the
solution of the management in resolving conflicts.
The marketing aspect is engaged with the disposition
of current and projected supply and demand and ascertains
the future demand for the product (Roque, 2016). It
focused in choosing the target market, the determination
of average sales per week, the supply and demand
situation, pricing method, promotion and distribution of
product and problems encountered in marketing the product.
This aspect also considers the consumers-participants as

to consumption and purchases of longganisa, the
consumption of garlic flavored products, number of
participants who have tasted products flavored with garlic
and participants who want to try garlic flavored chicken
longganisa and pork longganisa.
The production and technical aspect regards the
process of producing an output. It also involves the
methods and practical skills in making a product
(Cambridge University Press, 2018). It concentrates in the
main product of the business. This aspect determines the
location and plant of the business, the appropriate tools
and equipment to be used for production, the raw materials
needed in the main product, the suppliers of raw materials
and frequency of purchases, the manufacturing process, as
well as the difficulties in the manufacturing process. The
quality control of the product, the waste management, and
production budget per week are also parts of the
production and technical aspect.
The financial aspect as defined by Cabrera (2017) is
a decision making process concerned with planning,
acquiring and utilizing funds in a manner that achieves
the firm’s desired goals and described as the process for

and the analysis of making financial decisions in the
business context. It focuses on the financing sources of
the business, the initial capital investment, the required
working capital, the term of payment for raw materials and
frequency of payment of purchases. Financial aspect also
communicates the measurement of average operating expenses
and the payback period.
The process box figure indicates the strategy used in
gathering and collecting the data needed. Survey
questionnaires are distributed to participating
manufacturers of meat products and probable consumers in
accordance to the target market of the proposed product
residing in Angeles City, Mabalacat City, and City of San
Fernando.
Lastly, the output box figure shows the feasibility
and viability of the proposed product garlic flavored
chicken longganisa and pork longganisa. The researchers
can determine the likelihood that the project can
penetrate in the market and subsequently, generate profit
through the data gathered according to organization and
management aspect, marketing aspect, production and
technical aspect, and financial aspect.

INPUT PROCESS OUTPUT

Responses of the  Administration Feasibility of
longganisa and retrieval the proposed
manufacturers in of the survey manufacturing of
managing their questionnaires garlic flavored
business in terms - Manufacturer chicken
of the four longganisa and
s
aspects of pork longganisa
business - Consumers in terms of:
management
 Tabulation of  Organization
 Organization Data and
and Management
Management  Data Analysis Aspect
Aspect  Marketing
 Marketing  Interpretation Aspect
Aspect  Production
of Data
 Production and Technical
and Aspect
Technical  Financial
Aspect Aspect
 Financial
Aspect Viability of the
proposed product
Responses from
the longganisa
consumers as to
purchase and
consumption
Figure 1.Feasibility and Viability of the Manufacturing of Garlic

Statement of the Problem
The purpose of this study is to determine whether
the manufacturing of garlic flavored chicken longganisa
and pork longganisa is feasible and viable. Data
werecollected through research method and through a
survey form distributed to manufacturers and potential
consumers. The researchers aimed to acquire significant
answers on the following questions:
1. How may the organizational and management aspect of
business be described according to:
1.1 Forms of business organization;
1.2 Type of organizational structure;
1.3 Legal requirements needed to start the business;
1.4 Employees’ requirements;
1.4.1 Qualifications and duties;
1.4.2 Number of employees needed;
1.4.3 Number of required working days;
1.4.4 Compensation rates;

1.4.5 Method of acquiring employees;
1.4.6 Benefits/incentive package for the
employees;
1.4.7 Efficiency measurement;
1.5 Problems encountered concerning employees;
1.6 Reasons that lead to these problems; and
1.7 Management methods of resolving conflicts?
2. How do manufacturer-participants perceive the
marketing aspect of the business in terms of:
2.1 Target market;
2.2 Average sale per week;
2.3 Supply and demand situation;
2.4 Pricing method;
2.5 Means of promoting the product;
2.6 Problems encountered in marketing the product;
2.7 Problems encountered with business competitors;
and
2.8 Channel of distribution?

3. How may the marketing aspect of the business be
described considering consumers-participants as to:
3.1 Consumption of longganisa;
3.1.1 Number of participants who eat longganisa;
3.1.2 Frequency of eating longganisa;
3.1.3 Preferred volume in consuming longganisa;
3.2 Purchasing of longganisa;
3.2.1 Number of participants who buy longganisa;
3.2.2 Frequency in buying longganisa;
3.2.3 Purposes for buying longganisa;
3.2.4 Preferred volume in buying longganisa;
3.3 Consumption of garlic flavored products;
3.3.1 Number of participants who are familiar
with garlic flavored products;
3.3.2 Number of participants who have tasted
garlic flavored products;
3.3.3 Garlic flavored products that participants
have tried;
3.3.4 Number of participants who want to try
garlic flavored chicken longganisa and pork
longganisa;
3.4 Family/household’s average monthly income?

4. How may the production and technical aspect of the
business be described as to:
4.1 Location of the business;
4.2 Tools and equipment used in manufacturing;
4.3 Raw materials;
4.3.1 Required materials used in manufacturing;
4.3.2 Sources of raw materials;
4.3.3 Frequency of raw materials purchases;
4.4 Manufacturing process;
4.5 Difficulties in manufacturing process;
4.6 Techniques in maintaining product quality;
4.7 Waste disposal method;
4.8 Grams produced per unit; and
4.9 Production budget per week?
5. How may the financial aspect of the business be
described in terms of:
5.1 Sources of financing;
5.2 Initial capital investment;
5.3 Required working capital;
5.4 Procurement and payment of raw materials;
5.5 Frequency of payment of purchases;
5.6 Average operating expenses; and

5.7 Payback period?
6. How may the manufacturing of garlic flavored chicken
longganisa and pork longganisa business be proposed
according to the following:
6.1 Organizational and management aspect;
6.2 Marketing aspect;
6.3 Production and technical aspect; and
6.4 Financial aspect?
7. How may the feasibility and viability of the
manufacturing of garlic flavored chicken longganisa
and pork longganisa business be described?
Significance of the Study
The most difficult part of the entire process of
putting up the business is to start from a scratch in
planning to establish a business itself. Identifying the
product to offer in the market is what makes it more
complicated since there are many factors needed to be
considered. To those who are interested in meat production
and other businesses with the same line, this study of the
manufacturing of garlic flavored chicken longganisa and
pork longganisa may be used as an instrument and source of

information. This study also aimed to provide the
feasibility and viability of garlic flavored chicken
longganisa and pork longganisa production business.
Furthermore, the following shall be benefited for this
study:
Consumers. This study, if implemented, will offer to
the consumers a kind of product that is pleasing to the
taste and at the same time conform to those mounting
numbers of health-conscious people. This will also
contribute knowledge to the consumers in respect to the
benefits that this product could provide.
Prospective investors. This study can be a means of
information for prospective investors who want to engage
in manufacturing of garlic flavored chicken longganisa and
pork longganisa and other business similar to this kind.
The prospective investors will have a supplementary
knowledge on the pertinent factors to be considered in
establishing this kind of business particularly in
assessing the project’s financial feasibility and
therefore help them make a decision regarding the
investment.
Other related business industries. This study through
the data provided may give an insight to the other
industries that may be deemed connected to this type of
business to help increase their production and revenue by
being a supplier of raw materials and other indirect
materials. This study can also be a source of information
on the actual condition of the business – the
profitability and potentially in the market, which can
serve as a guide for future activities and operation, to
assess the growth potential of the business and to
ascertain the needs for future possible expansions.
Community. This study will help to provide
opportunities to the people in a community to enhance
their knowledge about longganisa production and to learn
how to utilize their available raw materials and with that
learning, they could make and sell the product to the
market. This will help them to have a steady source of
living and can therefore alleviate their lives.
Government. If proven feasible, the government can
generate revenues in the form of taxes and other fees
collected for business legal requirements, and thus
finance its development projects and programs. In

addition, with increased business and employment
opportunities provided through the formation of this
business, this can increase the funds of the government
and served as stepping stone to economic growth.
Researchers. This study will enlighten the
researchers in terms of putting up a business focused on
manufacturing and distributing garlic flavored chicken
longganisa and pork longganisa to the market through the
information and data gathered. This will also be
beneficial to the researchers to gain a wider
entrepreneurial abilities and skills that they can use in
their own professions in the future. More so, this study
will serve as an encouragement for researchers that they
can possibly have a share and contribution to the economy
if business is further pursued.
Future researchers. This study will be used as a
guide and reference for future researchers who wish to
conduct a research, which is similar to this study. This
can be a readily available source of information on the
four functional aspects of business management –
organization and management, marketing, production and
technical and financial aspects of the business.

Scope and Delimitation
The study examines the feasibility and viability of
the manufacturing of garlic flavored chicken longganisa
and pork longganisa. This product will be introduced and
offered to the general public and local establishments
including general and public market located particularly
in Angeles City, Mabalacat City, and City of San Fernando.
The study wraps the results collected, classified in the
four major functional aspects of business management,
which includes organization and management aspect,
marketing aspect, production and technical aspect, and
financial aspect. These were bounded using descriptive-
survey research method. The respondents were selected
according to their age and residence. Thus, respondent’s
responses were based only on the survey questionnaire
about their demographic profile and general perception and
preference as to purchase and consumption of longganisa.

Method
Research Design
To prove the feasibility of this study, the
researchers utilized descriptive-survey method. A
descriptive type of research is utilized to depict
methodically the certainties and qualities of a given
populace or zone of habit, factually and precisely. In
addition, the purposes of survey studies are to collect
detailed information that describes existing phenomena; to
identify problems or justify current conditions and
practices; and to make comparisons and evaluations (Bueno,
2015). The researchers found this method most appropriate
in the study since the main objective for the consumer-
participants is to provide description of their perception
and preference as to purchase and consumption of
longganisa. In addition, for the manufacturer-participants
are to analyze and describe the four business aspects of
garlic flavored chicken longganisa and pork longganisa

namely: Organizational and management aspect, marketing
aspect, production and technical aspect and financial
aspect.
Participants
There were 384 consumer participants with ages
ranging 18 and above. The said numbers of consumer
participants were selected on a pro-rata based on the
population of Angeles City, Mabalacat City, and City of
San Fernando. The three cities mentioned are all located
in the province of Pampanga. The population of the three
cities totaled 734,370, of which 320,068 were from Angeles
city, 187,500 were from Mabalacat City and 226,802 were
from City of San Fernando (Philippine Statistics
Authority, 2015). Using a raosoft, a sample size
calculator with five percent margin of error, 95%
confidence level and 5% response contribution (Raosoft,
2018) the researchers came up with 384 sample size for
consumer participants. As a result of the computation,
among the 384 sample size, 169 were from Angeles City, 85
were from Mabalacat City, and 130 were from City of San
Fernando.
For the manufacturer participants, the researchers
were able to gather seven participants. The
sevenmanufacturer participants are also located in the
three cities mentioned.
Sampling Technique
Convenient sampling technique was employed in the
selection of the participants in the study. Convenient
sampling is a process of picking out people in the most
convenient and to immediately get their reaction to a
certain issue (Zulueta & Perez, 2010). Thus, the
participants were conveniently selected and there is no
system of selection but only those whom the researcher
meets by chance are included in the sample.
Instrument
The instrument used in this research was a validated
survey questionnaire. A questionnaire is a paper-and-
pencil instrument that is administered to the
participants. Researchers constructed a questionnaire in a

manner that participants were given ease in understanding
and answering the prepared set of questions. Closed
questioning technique was used, wherein each question
requires an honest answer by checking the space provided
before each number. The researchers prepared a
questionnaire to both consumer- and manufacturer-
participants. Consumer’s questionnaire has two parts. The
first part mainly asks the basic information of the
consumer participant, such as the consumer’s name,
address, age and gender. While the second part is composed
of 12 relevant questions that correspond to the consumer
participant’s taste or preference as to purchase and
consumption of longganisa and other related subject
matter.
For the manufacturer’s questionnaire, it is also
divided into two parts. The first part asks about the
basic information of the manufacturer participant, such as
the name, position, name of business, and business
address. The second part contains questions regarding the
manufacturer participant’s knowledge of the four business
aspects namely: organization and management, marketing,
production and technical, and financial Aspect. For the

organization and management aspect, it contains questions
concerning to the internal management such as business
formation, human resources, and other business operation.
For the marketing aspect, it contains questions about the
supply and demand status of the company, pricing method,
advertisement, and other marketing concerns. For the
technical aspect, it contains questions regarding the
location, equipment to be use, as well as the production
process of longganisa. And for the financial aspect, it
contains questions concerning the cash flow, and payback
of the company.
Before conducting the formal survey to the
participants, the researchers randomly selected 10
participants for pilot testing. The 10 participants were
asked for feedbacks regarding the questionnaire to
determine the questions that should be changed or
enhanced. After which, the final consumer questionnaire
was made and validated.
Data Collection Procedure and Ethical Consideration

After the validation of the survey questionnaire, the
researchers started conducting a survey. The researchers
distributed the consumer’s questionnaire to any people
that qualifies with the guidelines that the researchers
have set, the age requirement of the study that is from 18
and above and their residence. The questionnaires were
distributed to different households, schools, and other
public areas of the city.
The researchers handed the questionnaires only to
those who are willing to be engaged in the study. They
made sure that the participants read the informed consent
and agreed to be part of the study by putting their
signature. Also, to avoid conflicts, the researchers
guided the participants in answering.
For the manufacturer participants, the questionnaires
were given to manufacturing companies who produce product
similar to the study. First, the researchers made phone
calls to their respective offices to ask their approval to
be involved in the study. Unfortunately, most of them
refused to be one of the manufacturer participants. But
there were few who allowed and accommodated the
researchers. After which, the researchers went to their

respective offices to hand over the hard copy of the
questionnaire. After giving the questionnaires to them,
the researchers were told to come back in the following
days. Others said they will just send it through email.
Due to their busy schedules, the manufacturer participants
did not give any exact date as to when can the researchers
is able to get the questionnaires back. So the researchers
decided to leave a contact numbers and email addresses to
serve as ways of communication.
After the questionnaires of both consumer and
manufacturer were gathered, the researchers tabulated and
analyzed the answers given by the participants.
Data Analysis
The data gathered were tabulated and analyzed by the
researchers by means of ratio and frequency distribution.
A frequency distribution table is a display of data that
specifies the percentage of observations that exist for
each data points. The process of creating percentage
frequency distribution involves first, identifying the
total number of observations to be presented; then

counting the total number of observations within each data
point (Shapiro, 2013). To have an accurate tally, the
researchers were divided into two teams in tabulating the
answers. The first team did the tabulation using a
Microsoft excel and the other team tabulated the answers
manually. After which, the researchers compared the
results. The results were interpreted further by the
researchers and served as their basis in decision making
so as to come up with the best proposal to be used in the
business.
Results and Discussion
1. Organizational and Management Aspect
Forms of business organization. Table 1 shows the
frequency and percentage distribution of the forms of

business organization that the manufacturer-participants
have. Five (72%) of them are sole proprietorship and both
one (14%) for a partnership and corporation. The most
common form of business organization is sole
proprietorship, based on the survey conducted by the
researchers. The sole proprietorship is the simplest type
of organization because of its small capitalization, ease
of set up, less of government control and all profits
belong to the owner (Morales & Saidali, 2014).
Table 1
Frequency and Percentage Distribution of Manufacturer-
Participants’ Forms of Business Organization
Forms of Business Company

F %
Organization A B C D E F G
Sole Proprietorship 1 1 1 1 1 5 72
Partnership 1 1 14
Corporation 1 1 14
Cooperatives 0 0
Total 7 100
Types of organizational structure. Table 2 shows the
frequency and percentage distribution of manufacturer-
participants’ type of organizational structure being
practiced in their company. Five (71%) use line type of
organizational structure while two (29%) use line and
staff type. The line type is a superior-subordinate
relationship wherein the chain of command comes from the
top of the line up to the bottom. In the line and staff
type, the specialist positions are created and given
recommendatory functions and has to coordinate closely
with his line managers in carrying out plans and other
activities to the department (Pereda & Pereda, 2014).
Table 2
Participants’ Types of Organizational Structure
Type of Company
Organizational F %
A B C D E F G
Structure
Line Type 1 1 1 1 1 5 71
Functional Type 0 0
Line and Staff Type 1 1 2 29

Total 7 100
Legal requirements needed to start the business.
Table 3 shows the frequency distribution of the legal
requirements needed by the manufacturer-participants in
order to start their business. All of them have Mayor’s
Permit, Municipal License, Health and Sanitary Permit, and
Inspection Certificate, six have Fire and Safety
Certificate, five have DTI Permit, and four have BIR
Permit.
Table 3
FrequencyDistribution of Manufacturer-Participants’ Legal
Requirements Needed to Start the Business
Company F
Legal Requirements
A B C D E F G
DTI Permit 1 1 1 1 1 5
Mayor’s Permit 1 1 1 1 1 1 1 7
BIR Permit 1 1 1 1 4
Municipal License 1 1 1 1 1 1 1 7
Health and Sanitary Permit 1 1 1 1 1 1 1 7
Fire and Safety Certificate 1 1 1 1 1 1 6
Inspection Certificate 1 1 1 1 1 1 1 7
Qualifications and duties of the employees. Table 4
shows the frequency and percentage distribution of
manufacturer-participants’ qualifications and duties of
their employees for each category. For rank and file, for
the working experience required, four (57%) require a
working experience of below 1 year and three (43%) require
1 to 2 years; for educational attainment, three (43%)
require high school graduate and college level and one
(14%) requires college graduate. For production personnel,
for the working experience required, five (71%) require
below 1 year and two (29%) require 1 to 2 years; for
educational attainment, all (100%) of them requires high
school graduate. For the managerial or supervisory level,
for the working experience required, four (57%) require a
work experience of 1 to 2 years and three (43%) require 3
to 5 years; for educational attainment, four (57%) require
college graduate and three (43%) require college level. It
is best to identify applicants having the necessary

knowledge, skills, abilities and other characteristics
that will help the organization achieve its goals
(Acierto, 2017).
Table 4
Participants’ Qualifications and Duties of the Employees
for Each Category
Company F %
Employee Qualifications
A B C D E F G
A. Rank and File
Working Experience
below 1 year 1 1 1 1 4 57
1 to 2 years 1 1 1 3 43
3 to 5 years 0 0
6 years and above 0 0
Total 7 100
Educational Attainment
High School Graduate 1 1 1 3 43
Table 4
Continuation 1 1 1 3 43
College Level
College Graduate 1 1 14
Total 7 100
B. Production Personnel
Working Experience
below 1 year 1 1 1 1 1 5 71
1 to 2 years 1 1 2 29
3 to 5 years 0 0
Total 7 100
High School Graduate 1 1 1 1 1 1 1 7 100
College Level 0 0
College Graduate 0 0
Total 7 100
C. Managerial/Supervisory
Working Experience
below 1 year 0 0
1 to 2 years 1 1 1 1 4 57
3 to 5 years 1 1 1 3 43
Total 7 100
High School Graduate 0 0
College Level 1 1 1 3 43
College Graduate 1 1 1 1 4 57
Total 7 100
Number of employees needed. Table 5 shows the
frequency and percentage distribution of the manufacturer-
participants’ number of employees needed for each
category. For the rank and file, five (71%) answered 1-5
employees while two (29%) answered 6-10 employees. For the
production personnel, four (57%) answered 1-5 employees,
two (29%) answered 11-15 employees and one (14%) answered
6-10 employees. For managerial or supervisory, all (100%)
of them answered 1-5 employees.
Table 5
Participants’ Number of Employees for Each Category
Number of Company F %
Employees A B C D E F G
A. Rank and File

1–5 1 1 1 1 1 5 71
6–10 1 1 2 29
11–15 0 0
16–above 0 0
Total 7 100
1–5 1 1 1 1 4 57
6–10 1 1 14
11–15 1 1 2 29
16–above 0 0
Total 7 100
1–5 1 1 1 1 1 1 1 7 100
6–10 0 0
11–15 0 0
16–above 0 0
Total 7 100
Number of required working days. Table 6 shows the
frequency and percentage distribution of the manufacturer-
participants’ number of required working days their
employees work. Among the manufacturer-participants, six
(86%) of them requires six working days per week or 26
days per month and one (14%) requires five days per week
or 22 days per month.
Table 6
Participants’ Number of Required Working Days

Number of Company F %
Working Days A B C D E F G
Weekly
5 days 1 1 14
6 days 1 1 1 1 1 1 6 86
Total 7 100
Monthly
22 days 1 1 14
26 days 1 1 1 1 1 1 6 86
Total 7 100
Compensation rates. Table 7 shows the frequency and
percentage distribution of the manufacturer-participants’
compensation rates for their employees. For the rank and
file, six (86%) of them pay ₱300 – ₱400 on a daily basis
and one (14%) pays ₱1,800 – ₱2,400 on a weekly basis. For
the production personnel, five (72%) of them pay ₱300 –
₱400 on a daily basis, one (14%) each pay ₱1,800 – ₱2,400
and ₱2,401 – ₱3,000 both on a weekly basis. For the
managerial or supervisory, five (71%) pay above ₱500 on a
daily basis and two (29%) pay above ₱3,000 on a weekly
basis. The compensation are based on their qualifications.
The usual standard in determining wage rates is matching
them with the industry standards (Acierto, 2017).

Table 7
Participants’ Compensation Rates for Each Category
Compensation of Company
F %
A. Rank and File
Daily
below ₱300 0 0
₱300 – ₱400 1 1 1 1 1 1 6 86
Table 7
Continuation 0 0
₱401 – ₱500
above ₱500 0 0
Weekly
below ₱1,800 0 0
₱1,800 – ₱2,400 1 1 14
₱2,401 – ₱3,000 0 0
above ₱3,000 0 0
Total 7 100
Daily
below ₱300 0 0
₱300 – ₱400 1 1 1 1 1 5 72
₱401 – ₱500 0 0
above ₱500 0 0
Weekly
below ₱1,800 0 0
₱1,800 – ₱2,400 1 1 14
₱2,401 – ₱3,000 0 0
above ₱3,000 1 1 14
Total 7 100
Daily
below ₱300 0 0
₱300 – ₱400 0 0
₱401 – ₱500 0 0
above ₱500 1 1 1 1 1 5 71
Weekly
below ₱1,800 0 0
₱1,800 – ₱2,400 0 0
₱2,401 – ₱3,000 0 0
above ₱3,000 1 1 2 29
Total 7 100
Method of acquiring employees. Table 8 shows the
frequency distribution of the manufacturer-participants’
method of acquiring employees. Four answered through walk-
in applicants, three answered through referrals, two
answered through advertisement and one hires employees
through agencies. According to Saidali and Saidali (2015),
for the human resource function to be effective, it should
comply with the organization’s human resource requirements
like implementing ethical business practices, labor laws
and regulations, and net cost, in a way that optimizes
employee motivation, commitment and productivity.
Table 8
Frequency Distribution of Manufacturer-Participants’
Method of Acquiring Employees

Acquisition of Company
F
Through job fairs 0
Through present work 0
Walk-in Applicants 1 1 1 1 4
Through agencies 1 1
Through advertisement 1 1 2
Referrals 1 1 1 3
Benefits/incentive package for the employees. Table 9
shows the frequency distribution of the manufacturer-
participants’ benefits and/or incentive package for their
employees. Four of the participants answered commissions
and Christmas bonus, three answered meal allowance, two
answered vacation leave, uniform allowance, and free board
loading, and one answered paternity and maternity leave.
One of the most important components of running a
successful business is keeping employees happy and
providing them with enough incentive/benefits to maximize
their productivity. As a result, they should be willing to
work harder, which can lead to greater productivity and
higher quality (Tolhurst, 2013).

Table 9
Benefits/Incentives Package for the Employees
Company
Benefits/Incentives F
A B C D E F G
Commissions 1 1 1 1 4
Meal Allowance 1 1 1 3
Christmas Bonus 1 1 1 1 4
Vacation Leave 1 1 2
Paternity Leave 1 1
Uniform Allowance 1 1 2
Free Board and Loading 1 1 2
Maternity Leave 1 1
Efficiency measurement of employees. Table 10 shows
the frequency distribution of the manufacturer-
participants’ efficiency measurement of their employees.
Five answered that they measure their employees both by
performance and by output and four answered by work
attitude.
Table 10
Efficiency Measurement of Employees
Company
Efficiency Measurement F
A B C D E F G
By performance 1 1 1 1 1 5
By output 1 1 1 1 1 5
By work attitude 1 1 1 1 4
Problems/Conflicts encountered concerning employee.
Table 11 shows frequency distribution of the manufacturer-
participants’ problems and/or conflicts encountered
concerning employees. All of them answered absenteeism and
two answered lack of concentration and tardiness.
Absenteeism and lack of concentration can negatively
affect a small business’ productivity and profitability
(Morley, 2017).
Table 11
Problems/Conflicts Encountered Concerning Employees
Company F
Problems
A B C D E F G
Tardiness 1 1 2
Lack of concentration 1 1 2
Absenteeism 1 1 1 1 1 1 1 7
Inefficiency 0
Health deficiency 0
Reasons that lead to the problems/conflicts
concerning employees. Table 12 shows the frequency
distribution of the reasons that lead to the
problems/conflicts concerning employees. All of them
answered because of personal problem and five because of
family.
Table 12
Reasons of the Problems/Conflicts Concerning Employees
Reasons of the Company F

Problems/Conflicts A B C D E F G
Calamities 0
Personal problem 1 1 1 1 1 1 1 7
Family 1 1 1 1 1 5
Educational deficiency 0
Morale 0
Management methods of resolving problems/conflicts.
Table 13 shows the frequency and percentage distribution
of manufacturer-participants’ methods of resolving
problems and/or conflicts. All of them resolve their
problems/conflicts through open forum and one each by way
of seminar and do re-orientation. If implemented, it
maintains productivity and harmony within the business
enterprise.
Table 13
Participants’ Methods of Resolving Problems/Conflicts
Ways of solving Company

F
Problems/Conflicts A B C D E F G
Re-orientation 1 1
Recollection 0
Open Forum 1 1 1 1 1 1 1 7
Seminar 1 1
2. Marketing Aspect (Manufacturer)
Target Market. Table 14 shows the frequency
distribution of the manufacturer-participants’ target
market. Six of the manufacturers’ target market are
general public, three are online retailers, and one are
supermarkets or hypermarkets and traders. According to
Kotler (2017), target market is a well-defined set of
customers whose needs the organization plans to satisfy.
Business sectors identify them as the ultimate and final
users of the product.

Table 14
Target Market
Company
Target Markets F
A B C D E F G
Supermarket/Hypermarket 1 1
Online Retailer 1 1 1 3
General Public 1 1 1 1 1 1 6
Trader 1 1
Average sales per week. Table 15 shows the frequency
and percentage distribution of the manufacturer-
participants’ average sales per week. Three (44%) answered
their average sales per week is ₱50,001 and above, and
each one (14%) answered less than ₱10,000, ₱10,001 –
₱20,000, ₱30,001 – ₱40,000 and ₱40,001 – ₱50,000
respectively.
Table 15
Participants’ Average Sales per Week
Average Sales Company F %

per Week A B C D E F G
Less than ₱10,000 1 1 14
₱10,001 – ₱20,000 1 1 14
₱20,001 – ₱30,000 0 0
₱30,001 – ₱40,000 1 1 14
₱40,001 – ₱50,000 1 1 14
₱50,001 above 1 1 1 3 44
Total 7 100
Supply and demand situation. Table 16 shows the
frequency and percentage distribution of the present
supply and demand situation of the manufacturer-
participants. Four (57%) of them responded that the supply
of their product is retaining and three (43%) answered
increasing same as with the demand situation. Supply and
demand is the backbone of a market economy. Supply refers
to the behavior of suppliers or producers on their
willingness and ability to make products available at
given prices. Demand, on the other hand, refers to the
behavior of people with regard to their willingness and

ability to buy products at given prices (Azarcon, Marzo, &
Navarro, 2008).
Table 16
Participants’ Present Supply and Demand Situation
Present Supply and Company

F %
Demand Situation A B C D E F G
Supply
Increasing 1 1 1 3 43
Decreasing 0 0
Retaining 1 1 1 1 4 57
10
7
Total 0
Demand
Increasing 1 1 1 3 43
Decreasing 0 0
Retaining 1 1 1 1 4 57
10
Total 0
Pricing method. Table 17 shows frequency and
percentage distribution of the pricing method used by the
manufacturer-participants. Four (57%) of them use full
manufacturing cost plus mark-up and three (43%) use market
price. Price determines the value of a good or service to
the buyers even to the sellers (Acierto, 2017).

Table 17
Participants’ Pricing Method
Company F %
Pricing Method
A B C D E F G
Full Manufacturing Cost
1 1 1 1 4 57
plus Mark-up
Market Price 1 1 1 3 43
Total 7 100
Means of promoting the product. Table 18 shows the
frequency distribution of the methods of promotion being
used by the manufacturer-participants in their product.
Four participants promote their product by giving free
taste, three through word of mouth, two through
flyers/leaflets, and one through social media. Promotion
is any form of communication that is used to inform,
persuade and remind people about an organization or
individual’s goods, services, image, ideas, community
involvement or impact on the society (Acierto, 2017).
Table 18
Means of Promoting the Product
Means of Advertising Company F

the Product A B C D E F G
Television 0
Social Media 1 1
Flyers/Leaflets 1 1 2
Free Taste 1 1 1 1 4
Word of mouth 1 1 1 3
Problems encountered in marketing the product. Table
19 shows the frequency distribution of manufacturer-
participants’ problems encountered in marketing their
product. Four of them answered location and three answered
sales return and climate. According to them, climate can
affect the delivery and production of the products.
Table 19
Problems Encountered in Marketing the Product
Company
Problems/Difficulties F
A B C D E F G
Location 1 1 1 1 4
Defective products 0
Sales return 1 1 1 3
Climate 1 1 1 3
Problems encountered with business competitors. Table
20 shows the frequency and percentage distribution of
manufacturer-participants’ problems that they encountered
with their business competitors. Four (57%) answered
services and three (43%) answered pricing. These problems
can affect the marketability of their own product.
Table 20
Participants’ Problems Encountered with Business
Competitors
Causes of Problems Company F %

with Competitors A B C D E F G
Pricing 1 1 1 3 43
Services 1 1 1 1 4 57
Product Quality 0 0
Location 0 0
Total 7 100
Channel of distribution. Table 21 shows the frequency
and percentage distribution of the manufacturer-
participants’ channel of distribution. All (100%) of them
distribute their product by wholesaling and retailing. A
distribution channel also called as marketing channel is a
business structure of interdependent organizations that
reach from the point of product origin to the consumer
with the purpose of moving products to their final
consumption destination (Lamb, Hair & McDaniel, 2013).
Table 21
Participants’ Channel of Distribution
Company
Channel of Distribution F %
A B C D E F G
By retail 0 0
By wholesale 0 0
By wholesale and retail 1 1 1 1 1 1 1 7 100
Total 7 100
3. Marketing Aspect (Consumer)
Number of consumer participants who eat longganisa.
of consumer-participants who eat longganisa. Among the 384
participants from Angeles City, Mabalacat City, and City
of San Fernando, 349 (91%) answered yes and 35 (9%)
answered no. Majority of the consumer-participants eat
longganisa.
Table 22
Frequency and Percentage Distribution of Consumer–
Participants Who Eat Longganisa
Responses F %
Yes 349 91
No 35 9
Total 384 100
Number of times consumer participants eat longganisa.
of the number of times consumer-participants eat
longganisa. The data show that 138 (40%) of them eat
longganisa once a week, 92 (26%) eat once a month, 82
(24%) eat every other week, 26 (7%) eat every other day,
eight (2%) eat every day, and three (1%) eat occasionally.
Table 23
Frequency and Percentage Distribution of the Number of
Times Consumer–Participants’ Eat Longganisa
Number of Times F %
Every day 8 2
Every other day 26 7
Once a week 138 40
Every other week 82 24
Once a month 92 26
Occasionally 3 1
Total 349 100
Consumer Participants’ preferred volume in consuming
longganisa. Table 24 shows the frequency and percentage
distribution of consumer-participants’ preferred volume in
consuming longganisa. The data show that 130 (37%) of them
preferred two pieces in consuming longganisa, 96 (28%)
preferred three pieces, 61 (17%) preferred four pieces, 28
(8%) preferred pieces, 25 (7%) preferred 1 piece, eight
(2%) preferred six pieces, and only one (1%) preferred
seven pieces.
Table 24
Participants’ Preferred Volume in Consuming Longganisa
Volume ( in pieces) F %
1 piece 25 7
2 pcs. 130 37
3 pcs. 96 28
4 pcs. 61 17
5 pcs. 28 8
6 pcs. 8 2
7 pcs. 1 1
Total 349 100
Number of consumer participants who buy longganisa.
of consumer-participants who buy longganisa. Among the 384
participants in Angeles City, Mabalacat City and City of
San Fernando, 305 (79%) buy longganisa while 79 (21%) do
not buy longganisa.
Table 25
Participants Who Buy Longganisa
Responses F %
Yes 305 79
No 79 21
Total 384 100
Number of times consumer participants buy longganisa.
of the number of times consumer-participants buy
longganisa. Among the participants, 118 (39%) buy
longganisa once a week, 96 (31%) buy every other week, 59
(19%) buy once a month, 20 (7%) buy every other day, 7
(2.4%) and 5 (1.6%) buy every other day and occasionally,
respectively.
Table 26
Frequency and Percentage Distribution of Times Consumer–
Participants’ Buy Longganisa
Number of Times F %
Every day 7 2.4
Every other day 20 7
Once a week 118 39
Every other week 96 31
Once a month 59 19
Occasionally 5 1.6
Total 305 100
Purposes of consumer participants in buying
distribution of different purposes of consumer-
participants in buying longganisa. 299 (98%) of them buy
longganisa for home consumption, four (1.3%) for special
occasion, and two (0.7%) for giveaways.
Table 27
Participants’ Purposes in Buying Longganisa
Purposes F %
Giveaways 2 0.7
Special occasion 4 1.3
Home consumption 299 98
Total 305 100
Consumer participants’ preferred volume in buying
distribution of consumer-participants preferred volume in
buying longganisa. 191 (63%) preferred to buy half dozen
(250g) of longganisa, 102 (33%) preferred one dozen
(500g), and 12 (4%) preferred two dozen (1000g). This
means that among the given volumes of longganisa, most of
the consumers preferred to buy 250g.
Table 28
Participants’ Preferred Volume in Buying Longganisa
Volume ( in grams ) F %
Half dozen (250g) 191 63
1 dozen (500g) 102 33
2 dozens (1000g) 12 4
Total 305 100
Number of consumer participants who are familiar with
garlic flavored products. Table 29 shows the frequency and
percentage distribution of consumer-participants who are
familiar with garlic flavored products. Among the 384
participants in Angeles City, Mabalacat City and City of
San Fernando, 362 (94%) answered yes and 22 (6%) answered
no.
Table 29
Participants Who Are Familiar with Garlic Flavored
Products
Responses F %
Yes 362 94
No 22 6
Total 384 100
Number of consumer-participants who have tasted
garlic flavored products. Table 30 shows the frequency and
percentage distribution of the number of consumer-
participants who have tasted garlic flavored products. Out
of the 384 consumer participants, 354 (92%) of them have
tasted garlic flavored products and 30 (8%) have not yet
tasted garlic flavored products.
Table 30
Participants who have Tasted Garlic Flavored Products
Responses F %
Yes 354 92
No 30 8
Total 384 100
Garlic flavored products that consumer-participants
have tried. Table 31 shows frequency distribution of
different garlic flavored products that consumer-
participants have tried. Among the different garlic
flavored products, 236 of the consumer-participants have
tried chips, 156 tried biscuits, 128 tried bread, 18 tried
cake and 11 tried candy.
Table 31
Frequency Distribution of Garlic Flavored Products that
Consumer–Participants Have Tried
Purposes Frequency
Chips 236
Cake 18
Bread 128
Biscuit 156
Candy 11
Number of consumer participants who want to try
garlic flavored chicken longganisa and pork longganisa.
of the consumer-participants who want to try garlic
flavored chicken longganisa and pork longganisa. Out of
the 384 consumer participants, 341 (89%) answered yes and
43 (11%) of them answered no.
Table 32
Participants Who Want to Try Garlic Flavored Chicken
Longganisa and Pork Longganisa
Responses F %
Yes 341 89
No 43 11
Total 384 100
Average monthly income of the family. Table 33 shows
the frequency and percentage distribution of the average
monthly income of consumer-participants. Among the
participants, 155 (40%) have monthly income of ₱10,001 –
₱20,000; 105 (27%) have monthly income of ₱10,000 and
below; 94 (25%) and 30 (8%) have monthly income of ₱20,001
- ₱40,000 and of ₱40,001 and above, respectively.
Table 33
Participants’ Family Average Monthly Income
Monthly Income F %
₱10,000 and below 105 27
₱10,001 – ₱20,000 155 40
₱20,001 – ₱40,000 94 25
₱40,001 and above 30 8
Total 384 100
3. Production and Technical Aspect
Location of the business. Table 34 shows the
frequency distribution of factors considered by
manufacturer-participants’ in choosing the location of
their business. Four answered utilities, two answered
neighborhood services and environment, and one answered
accessibility in transportation. Location is making the
products available in the right quantities and place where
customers want them (Acierto, 2017).
Table 34
Frequency Distribution of Factors Considered by
Manufacturer-Participants in Choosing the Location of
Their Business
Factors to consider Company

F
in choosing the location A B C D E F G
Neighborhood services (e.g.
1 1 2
malls, market, schools, etc.)
Accessibility in transportation 1 1
Environment (e.g. natural
1 1 2
disasters, hazards, etc.)
Utilities (e.g. water,
1 1 1 1 4
electricity, telephone, etc.)
Tools and equipment used in manufacturing. Table 35
shows the frequency distribution of the different tools
and equipment used by the manufacturer-participants. All
of them use grinder, basin and knife, six of them use
mixer, measuring spoons and cups, five use grater, and
three use stuffer.
Table 35
Frequency Distribution of Tools and Equipment Used by
Manufacturer-Participants
Company
Tools and Equipment F
A B C D E F G
Mixer 1 1 1 1 1 1 6
Whisk 0
Spatula 0
Measuring spoons 1 1 1 1 1 1 6
Measuring cups 1 1 1 1 1 1 6
Grater 1 1 1 1 1 5
Grinder 1 1 1 1 1 1 1 7
Basin 1 1 1 1 1 1 1 7
Knife 1 1 1 1 1 1 1 7
Stuffer 1 1 1 3
Raw materials used in manufacturing. Table 36 shows
the frequency distribution of manufacturer-participants’
raw materials used in manufacturing. All of them use
ground pork, garlic, ground pepper, soy sauce, astuete and
casing, six use brown sugar, five use cane vinegar and
three use ground chicken. Raw materials are the
unprocessed and basic material that is used to produce the
future finished products (Acierto, 2017).
Table 36
Frequency Distribution of Manufacturer-Participants’ Raw
Materials Used in Manufacturing
Company F
Raw Materials
A B C D E F G
Ground pork 1 1 1 1 1 1 1 7
Ground Chicken 1 1 1 3
Garlic 1 1 1 1 1 1 1 7
Brown sugar 1 1 1 1 1 1 6
Ground pepper 1 1 1 1 1 1 1 7
Cane vinegar 1 1 1 1 1 5
Soy Sauce 1 1 1 1 1 1 1 7
Atsuete 1 1 1 1 1 1 1 7
Casing 1 1 1 1 1 1 1 7
Sources of raw materials. Table 37 shows the
frequency distribution of manufacturer-participants’
sources of raw materials. Five get their raw materials to
manufacturer and four to wholesaler.
Table 37
Sources of Raw Materials
Sources of Company
F
Raw Materials A B C D E F G
Manufacturer 1 1 1 1 1 5
Wholesaler 1 1 1 1 4
Frequency of raw materials purchased. Table 38 shows
the frequency and percentage distribution of manufacturer-
participants’ frequency of purchasing raw materials. 4
(57%) purchase their raw materials weekly and 3 (43%)
purchase daily.
Table 38
Participants’ Frequency of Purchasing Raw Materials
Frequency of Purchasing Company

F %
Raw Materials A B C D E F G
Daily 1 1 1 3 43
Weekly 1 1 1 1 4 57
Semi-monthly 0 0
Monthly 0 0
Total 7 100
Manufacturing process. Table 39 shows the frequency
distribution of the manufacturer-participants’

manufacturing process. All of them selected grounding and
casing, three specified mixing and packaging, two answered
preserving, filling, and cooling/freezing, and one
answered separating and smoking.
Table 39
Manufacturing Process
Manufacturing Company
F
Process A B C D E F G
Grounding 1 1 1 1 1 1 1 7
Mixing 1 1 1 3
Separating 1 1
Preserving 1 1 2
Filling 1 1 2
Packaging 1 1 1 3
Cooling/Freezing 1 1 2
Casing 1 1 1 1 1 1 1 7
Smoking 1 1
Difficulties in manufacturing process. Table 40 shows
the frequency distribution regarding the manufacturer-
participants’ difficulties they encounter in manufacturing
their product. Six answered deterioration of tools and

equipment and personnel’s performance, two answered lack
of supply and, one answered weather.
Table 40
Difficulties in Manufacturing Process
Difficulties in Company
F
Manufacturing Process A B C D E F G
Weather 1 1
Deterioration of
1 1 1 1 1 1 6
tools and equipment
Environment 0
Personnel’s performance 1 1 1 1 1 1 6
Lack of supply 1 1 2
Techniques in maintaining product quality
measurement. Table 41 shows the frequency distribution of
manufacturer-participants’ techniques in maintaining
product quality measurement. All of them answered
Maintaining the sanitation of production area selecting
good raw materials, periodic inspection of tools and
equipment, proper warehousing of inventory, conducting
training to employees/personnel and, ensuring the package
quality.
Table 41
Techniques in Maintaining Product Quality Measurement
Maintaining Company
Product Quality F
A B C D E F G
Measurement
Maintaining the
sanitation of 1 1 1 1 1 1 1 7
production area
Selecting good raw
1 1 1 1 1 1 1 7
materials
Periodic inspection
of tools and 1 1 1 1 1 1 1 7
equipment
Proper warehousing
1 1 1 1 1 1 1 7
of inventory
Conducting training
to 1 1 1 1 1 1 1 7
employees/personnel
Ensuring the package
1 1 1 1 1 1 1 7
quality
Waste disposal method. Table 42 shows the frequency
distribution of manufacturer-participants’ waste disposal
method implemented by their company. All of them implement
waste disposal through garbage or trash, five of them
through drainage and, one answered each through compost
pit, wastewater treatment and septic tank.

Table 42
Waste Disposal Method
Company
Waste Disposal Method F
A B C D E F G
Garbage or Trash 1 1 1 1 1 1 1 7
Drainage 1 1 1 1 1 1 5
Compost pit 1 1
Waste water treatment 1 1
Septic tank 1 1
Grams produced per unit. Table 43 shows the frequency
and percentage distribution of manufacturer-participants’
product grams produced per unit. four (57%) of them
produce 250 grams per unit, two (29%) produce 500 grams
and, one (14%) produce 300 grams.
Table 43
Participants’ Product Grams Produced per Unit
Grams Produced Company F %

per Unit A B C D E F G
200 0 0
250 1 1 1 1 4 57
300 1 1 14
500 1 1 2 29
1000 0 0
Total 7 100
Production budget per week. Table 44 shows the
participants’ production budget per week. Four (57%)
production budget per week is below 500, two (29%) is
between 1,001 – 2,000 and, one (14%) is between 501 –
1,000.
Table 44
Participants’ Production Budget per Week
Production Budget Company F %

per Week A B C D E F G
Below 500 1 1 1 1 4 57
501 - 1,000 1 1 14
1,001 – 2,000 1 1 2 29
Total 7 100
4. Financial Aspect
Sources of financing. Table 45 shows the frequency
and percentage distribution of manufacturer-participants’
source/s of financing. All (100%) of them use their
personal savings as their source of capital.
Table 45
Participants’ Source/s of Financing
Company
Sources of Capital F %
A B C D E F G
Loan from government institution 0 0
Loan from private institution 0 0
Investors 0 0
Personal savings 1 1 1 1 1 1 1 7 100
Total 7 100
Initial capital investment. Table 46 shows the
participants’ initial capital investment. It shows that
four (57%) of them had an initial capital of ₱100,001 and

above and three (43%) answered ₱50,000 and below. An
initial capital is the initial investment or money used to
start a business.
Table 46
Participants’ Initial Capital Investment
Initial Capital Company F %

Investment A B C D E F G
₱50,000 and below 1 1 1 3 43
₱50,001 to ₱100,000 0 0
₱100,001 and above 1 1 1 1 4 57
Total 7 100
Required working capital. Table 47 shows the
participants’ required working capital. It shows that four
(57%) of them had a required working capital of ₱100,001
and above and three (43%) answered ₱50,000 and below.
Table 47
Participants’ Required Working Capital
Company F %
Working Capital
A B C D E F G
₱50,000 and below 1 1 1 3 43
₱50,001 to ₱100,000 0 0
₱100,001 and above 1 1 1 1 4 57
Total 7 100
Procurement and payment of raw materials. Table 48
shows the frequency and percentage distribution of
manufacturer-participants’ procurement and payment of raw
materials they purchase. four (57%) use cash basis and
three (43%) pay on account.
Table 48
Participants’ Procurement and Payment of Raw Materials
Type of Procurement Company

and Payment of F %
A B C D E F G
Raw Materials
Cash basis 1 1 1 1 4 57
On account 1 1 1 3 43
Total 7 100
Frequency of payment of purchases. Table 49 shows the
participants’ frequency of payment of raw materials they
purchased. It shows that five (71%) answered daily and two
(29%) answered less than 1 month.
Table 49
Participants’ Frequency of Payment of Purchases
Frequency of Payment Company

F %
of Purchases A B C D E F G
Daily 1 1 1 1 1 5 71
Less than 1 month 1 1 2 29
More than 4 months to 6 months 0 0
Total 7 100
Average operating expenses. Table 50 shows the
participants’ average operating expenses. It shows that
four (57%) of them answered their operating expenses per
week is less than ₱5,000, two (29%) ₱40,001 and above and
one (14%) answered ₱10,001 – ₱20,000. The operating

expense ratio expresses the sum of all operating expenses
on an ongoing basis to the fund’s assets as a percentage
of the fund’s average net asset value (Cabrera & Cabrera,
2017).
Table 50
Participants’ Average Operating Expenses
Average Operating Company

F %
Expenses A B C D E F G
Less than ₱5,000 1 1 1 1 4 57
₱5,001 – ₱10,000 0 0
₱10,001 – ₱20,000 1 1 14
₱20,001 – ₱30,000 0 0
₱30,001 – ₱40,000 0 0
₱40,001 and above 1 1 2 29
Total 7 100
Payback period. Table 51 shows the frequency and
percentage distribution of manufacturer-participants’
payback period. It shows that five (72%) answered it takes
less than 1 year and one (14%)each answered for 1 to 2
years and 4 to 5 years to recover their investment.
Payback period is the length of time required for a
project’s cumulative net cash inflows to equal its net

investment. It also measures the time required for a
project to breakeven (Cabrera & Cabrera, 2017).
Table 51
Participants’ Payback Period
Length of Payback Company F %

Period A B C D E F G
Less than 1 year 1 1 1 1 1 5 72
1 to 3 years 1 1 14
4 to 5 years 1 1 14
Total 7 100
6. Proposal of the Meat & Spices Company in the
manufacturing of Garlic Flavored Chicken Longganisa and
Pork Longganisa.
6.1. Organizational and Management Aspect
Proposed form of business organization suited in
carrying the business. The proposed business organization
of the Meat & Spices Company for the manufacturing of

garlic flavored chicken longganisa and pork longganisa is
sole proprietorship.
A sole proprietorship as defined by Panganiban and
Rosales (2018) is owned by an individual doing business.
It is easy to set up and the least costly among all forms
of ownership. Flores (2017) said that the fact that it is
run by an individual means that it is highly flexible in
which the owner retains absolute control. Moreover, the
downside of a sole proprietorship is that it has unlimited
liability. Creditors may proceed not only against the
assets and property of the business, but also after the
personal properties of the owner. In other words, the law
basically treats the business and the owner as one and the
same.
The researchers take the account in the following for
choosing the said business organization in the production
of garlic flavored chicken longganisa and pork longganisa:
its ease and cost of formation and compliance, less
complexity, level of control in the business, and tax
concern.
Proposed type of organizational structure applicable
to the business. For the even flow of the business

operation, the researchers chose the line and staff type
structure because of its simplicity and it is the most
suitable type of organizational structure for small
organization like a sole proprietor type of a business.
In the line and staff type, the specialist positions
are created and given recommendatory functions and has to
coordinate closely with his line managers in carrying out
plans and other activities to the department (Pereda &
Pereda, 2014). Lundy (2016) added that direct lines of
authority flowing from the top to the bottom of the
organizational hierarchy and lines of responsibility
flowing in an opposite but equally direct manner
characterize it.
Necessary legal requirements needed in establishing
the proposed business. Before operation, company should
secure first all the necessary legal documents under the
Philippine law.
The first step is to get accreditation from Bureau of
Food and Drugs (BFAD) in compliance with Food and Drug
Administration (FDA) Act of 2009. The proposed product
should be tested to ensure that it is free from any
harmful effect on health.

The second step is to register the business name to
the Department of Trade and Industry (DTI). In registering
with DTI, company can go directly to DTI office to secure
the Application for Sole Proprietorship (BTRCP Form No.
16) or through the online facility, Web-Enabled Business
Name Registration System (WEBNRS). Submit the file
application form and pay the necessary application fee.
Third step is to register the company with Local
Government Unit (LGU) where the business is located. For
LGU’s, first is to get Barangay clearance in Anunas. The
following are the steps in securing Barangay Clearance for
new business:
1. Secure the application form from the Barangay
hall.
2. Submit the accomplished form with the necessary
requirements:
2.1. DTI Certificate / SEC Certificate
2.2. Community Tax Certificate or Cedula
2.3. Contract of lease, if leasing or land title,
if owned
After securing the Barangay Clearance, next is to
register with the municipal office. The following are
steps in registering the business in the municipality of
Angeles City:
1. Secure the Application Form from the Business
Permit and License Division at Angeles City Hall,
Pandan, Angeles City, Pampanga or download the
form in the official website of Angeles City.

2. File or submit the Application Form together with
the following documentary documents:

2.1. DTI/SEC/CDA Registered Name
2.2. Community Tax Certificate or Cedula (for
Business)
2.3. Barangay Clearance where business is located
2.4. Sketch where business is located
3. Get the assessment of business tax and make
necessary payment to the Office of City Treasurer.

4. Releasing of Business Permit
Before releasing of the business permit, company will
receive notice for their zoning inspection, sanitary
inspection and fire and safety inspection. If all
inspections are cleared, company will receive their
inspection clearance that will be presented upon claiming
all the necessary permits such as Zoning Permit, Sanitary
Permit, Fire and Safety Certificate and the Business
Permit. Processing of business permit are mostly the same
for new business and old business or renewal except that
old business should provide a copy of their Income Tax
Return (ITR). In addition, payment of business tax can be

lump sum or in installment basis divided into four
quarter.
The last step is to register with Bureau of Internal
Revenue (BIR). The following are steps in registering the
business in BIR:
1. Go to the Regional District Office (RDO) of Mexico
City and secure Application for Registration
(1901) and Payment Form (0605) or download the
said forms through the official website of BIR.

2. Accomplish and submit the Application for
Registration form to the Regional District Office
(RDO) of Mexico City together with the necessary
documents.
2.1. DTI / SEC Certificate
2.2. Barangay Clearance
2.3. Business Permit
2.4. Contract of lease, if leasing or land title,
if owned
3. Accomplish the Payment form and pay the
registration fee to BIR Collecting Division or
through accredited banks.

4. Purchase and register your book of accounts.
5. Claim your Certificate of Registration (2303).
Additional registrations are as follows:
1. Business Establishment Registry (DOLE Rule 1020)

2. Social Security System (SSS)
3. Philippine Health Insurance Corporation (PHIC)
4. Home Development Mutual Fund (HDMF)
Proposed manpower requirements to be hired by the
business. A company desires personnel and staffs that are
efficient and effective in the manufacturing of garlic
flavored chicken longganisa and pork longganisa. The
organizational structure is divided into three (3)
departments: administrative, selling, and production
departments. The administrative department comprises
general manager and accountant, and are the one
responsible in managing the company and recording the
financial transactions respectively. The selling
department includes the sales officer, sales staff, and
delivery staff. These personnel are in charge of
marketing, selling, and distributing the product. The
delivery staff serves also as a production staff. For the
production department, the factory supervisor heads it
with two (2) production staffs excluding the delivery
staff. Note that the general manager is also the sales
officer and production supervisor.

Table 52 shows the proposed number of employees to be
hired by business. The project is expected to employ six
workers in the initial year of operation.
Table 52
No. Of
Position
Employees
ADMINISTRATIVE LABOR:
General Manager 0.40
Accountant 1
SELLING LABOR:
Sales Officer 0.30
Sales Staff 1
Delivery Man/Maintenance 1
DIRECT LABOR:
Production Supervisor 0.30
Production Staff 1 1
Production Staff 2 1
TOTAL 6
Proposed number of employees to be hired by business
General Manager/Sales
Officer/Production
Supervisor
Accountant
Sales Staff Delivery Man Production

Staffs
Figure 2. Organizational Structure Paradigm
Proposed qualification, duties and responsibilities
of employees. There are required job specifications and
job descriptions in every labor force or work force in the
organization. The firm’s employee must fulfill their
respective function, duties and responsibilities for the
organization to accomplish its organizational objectives
effectively and efficiently.
The following are the qualifications, duties,
functions and responsibilities assigned on the
corresponding position of employee:
Job Title: General Manager/Sales Officer/Factory
Supervisor
 The owner of the business
Job Descriptions:
 Responsible for the overall coordination of the
firm
 Ensures the implementation of organization’s rules
and policies
 Performs the fundamental functions of management
such as planning, organizing, directing, and
controlling in the firm’s operation
 Responsible in making decision in solving major
problems
 Serves as counsellor, guide confidant to
management and employees
 Supervises employees in the process of production
to ensure productivity, quality and safety
 Secures the quality of incoming raw materials
 Responsible for overseeing the process of
production
 Establishes and enforces product standard to
maintain quality products

 Reviews financial statements prepared by the
accountant
 Takes charge of admission, training, assessment
and dismissal of staff
Job Title: Accountant
Job Specifications:
 At least 24 years old
 Must be a graduate of Bachelor of Science in
Accountancy
 Must have an experience preferably on general
accounting, payroll and recording of numerical
data
 Computer Literate/Possess skill in Microsoft
applications
 Hardworking, honest and trustworthy
 Must be goal oriented
 Must be physically fit
Job Descriptions:
 Records and documents daily transactions of the
business
 Ensures financial records are maintained in
compliance with accepted policies and procedures
 Establishes and monitors the implementation and
maintenance of accounting control procedures
 Keeps information confidential to protect
organization's value
 Prepares and analyzes accounting records,
financial statements, and other financial reports
 Input type vouchers, invoices, checks, account
statements, reports and other records
 Prepares the payroll of the employees
 Submits financial statement to the general manager
 Analyzes accounting options and recommend
financial actions to general manager
Job Title: Sales Staff
Job specifications:
 At least senior high school graduate
 Must have an experience in the field of marketing
for at least one year

 Must have good oral communication skills
preferably both in English and Filipino
 Hardworking, honest and trustworthy
 With pleasing personality
 Must be of good moral character
 Must have broad knowledge about geographical
structure of the target market
Job Descriptions:
 Responsible for promoting and driving the sales of
a company's goods or services
 Entertains costumers and ascertain what each
customer wants or needs
 Responsible in inventories and store keeping
 Promotes sales by arranging and displaying
merchandise in the store
 Obtains payments, or arrange for recipients to
make payments and remits it to the owner.
Job Title: Delivery Man/Maintenance
Job specifications:
 At least senior high school graduate
 Must have a broad knowledge about geographical
structure of the target market
 Have at least 1 or 2 years working experience
 Must have a Driver’s License
 Must be good in written and oral communication
skills
 Must be of good moral character
Job Descriptions:
 Responsible for delivery sales
 Collects receivables from the customers and remits
to the sales staff
 Responsible taking care of tools and equipment
 Responsible in the management and maintenance of
production machineries and/or equipment such as
repairs and maintenance
 Responsible in preparing and setting aside the
proper tools in making the products
 Perform other related tasks
Job Title: Production Staffs
Job Specifications:
 At least junior high school level
 Must willing to be train
 Hard working and physically fit
Job Descriptions:
Production Staff 1
 Responsible for preparing equipment and materials
needed for production
 Responsible in measuring the meat and all
necessary ingredients
 Responsible in mixing the ingredients with the
meat
 Responsible in curing the mixture
 Responsible in cleaning the fresh intestine
 Responsible in salting the cleaned intestine
Production Staff 2
 Responsible in putting the longganisa mixture in
the cleaned intestine
 Responsible in producing the product according to
specifications
 Maintains quality control in the products

 Responsible in weighing, labelling and packaging
the products
 Monitors the quantity of completed products
Proposed compensation scheme of the business. To
motivate employees toward accomplishing goals that are
more assertive and play a vital role in attracting and
retaining great talent within the firm is by using a well-
designed compensation scheme. Employers must consider
rewarding employees through a combination of monetary and
non-monetary benefits and thereby tap into the unitive
strength of workers to create an enthusiastic and desirous
workplace.
Working Hours. The employees’ regular working days
will be from Monday to Saturday and regular working hours
will start from 8:00 am to 5:00 pm. Day-off will be on
Sunday.
Overtime Pay.25% premium will be paid on each hour in
excess of the regular eight working hours and for working
during the day-off. Management will also pay 30% premium
to employees who will work on special working and non-

working holidays and will be paid 200% of the regular
compensation if it is a legal holiday.
Minimum Wage. The company will give salaries not less
than the declared daily minimum wage in the region, which
is ₱400.00 for Non-Agriculture businesses declared by the
Department of Labor and Employment (DOLE).
Payroll. Salaries and wages will be on semi-monthly
basis. Employees will be paid on the 15th and 30th of each
month. If the said date falls on a non-working day, the
salaries will be given to employees a day before the said
date.
Employee Benefits. All employees are granted to have
SSS, Phil Health, and Pag-ibig benefits. These benefits
will be paid by the employers and a certain percentage is
deducted on their gross pay in which they can use for
future financial assistance such as loans and
hospitalization bills.
13th Month Pay. All employees are entitled to receive
13th month pay which is equivalent to one/twelve of their
total basic salary earned within a year. It is not
considered a part of their regular wages and should be
paid not later than December 24 each year.

Table 53
Proposed Compensation Scheme for Employees

Table 54
Proposed SSS, EC,
PhilHealth, Pag-ibig Monthly Contribution for Employees

Table 55
Proposed SSS, EC,
PhilHealth, Pag-ibig AnnualContribution for Employees

Proposed company policies. Company policies and
procedures establish the rules of conduct within an
organization, outlining the responsibilities of both
employees and employers. Company policies and procedures
are in place to protect the rights of workers as well as
the business interests of employers. Depending on the
needs of the organization, various policies and procedures
establish rules regarding employee conduct, attendance,
dress code, privacy and other areas related to the terms
and conditions of employment.
The policies of the proposed business are as follows:
A. General Policies
1. Pre-employment – Employees are selected based on
their educational attainment, skills, qualification,
moral character, physical and moral fitness and
potentials. All employees should submit necessary
documents and legal requirements at the time of
employment such as:
a) 2x2 ID picture (2pcs)
b) Birth Certificate
c) SSS/Pag-ibig/PhilHealth number
d) Community Tax Certificate

e) Certificate of previous employment (if any)
f) Clearance from the:
1. Police
2. NBI
3. Barangay
g) Current Medical Certificate/Drug Test Results
h) Transcript of Records or Diploma
2. Probationary Employment - Employees shall be
subject for probationary employment for six (6)
months provided with fair compensation and benefits
and shall be evaluated in accordance with their
performance before the contract expires.
3. Regular Employment – All employees who undergone
probationary employment and complied to all the
requirements and evaluation of appraisal shall
continue their employment to the company as regular
employees. Regular employees shall be entitled with
five (5) days sick leave and ten (10) days vacation
leave.
4. Employee Benefits – The Company is registered under
Social Security System (SSS), Philippine Health
Insurance Corporation (PHIC) and Development Mutual

Funds (HDMF) and employees are provided with these
benefits through the employer’s share following the
contribution table provided by SSS, PHIC and HDMF.
5. Discipline - All employees have to follow working
rules and regulation to maintain discipline. These
include order and memorandum issued from time to
time.
6. Separation Procedure – Employees must submit their
resignation letter to the General Manager. Upon
receipt, employees are required to render 30 working
days in its transition period. Employees should make
necessary endorsement. Then, employees will get
their final pay after 15 days of their last working
day in the company.
B. Job Responsibility and Integrity
1. Attendance
1.1. Recording Time - Before and after employees’
shift, they should punch their time cards in
the Bundy clock provided by the company.

1.2. Absences – Employees should notify their
immediate supervisor regarding their absence.

1.3. Tardiness – Employees are provided 15 minutes
allowance for tardiness. There will be salary

deduction for any tardiness more than the
provided allowance.
1.4. Visitors – Accommodation of any personal
visitors of employees during working hours is
prohibited.
1.5. Safety – To avoid any accident in working
place, employees should follow all
precautionary measure.
C. Code of Conduct
1. Purpose
1.1. To develop the individual responsibility and
respect towards work, authority and property
and co-employees.
1.2. To establish uniform code of conduct
1.3. To define each violations and their penalties
2. Responsibility of Employees
2.1. Employees should show integrity and
professionalism in the workplace.

2.2. Employees should carry out their duties
honestly, faithfully, and efficiently.

2.3. All employees should respect their colleagues.
2.4. All employees should treat our company’s
property, whether material or intangible, with
respect and care.

3. Unacceptable Conduct
3.1. Disciplinary Action – Employees shall be
subject to disciplinary action for any

violation or disconformities to any rules and
regulations.
3.2. Penalty per Degree of Violation
3.2.1. Minor Violation – have minimal effect on
the company.
 1st – Verbal Reprimand
 2nd - Written Reprimand
 3rd – Suspension
 4th – Dismissal
3.2.2 Major Violation – have serious effect on
the company.
 1st - Suspension
 2nd - Dismissal
Employees’ problems encountered by the business.
Efficiency variation in employees’ performance can affect
and may reduce overall production. The most common problem
encountered by the business is employees’ tardiness and
followed by lack of concentration and health deficiency.
These are usually caused by calamities, personal and
family problems, morale, and educational deficiency.
Management can enforce disciplinary action if these
problems were habitually done without a reasonable excuse.
For the first violation, written warning will be sent to
the employee. If followed by a second violation,

suspension will be enforced and might lead to termination
if followed by another violation.
Proposed solution in rising conflicts within the
organization. Conflicts within the organization and among
employees are inevitable. These conflicts yield after
effect and consequences to the workplace. To reduce
further repercussion, these problems should be dealt as
soon as possible. Reorientation to an employee may aid to
re-establish his/her focus accordingly to company’s
objectives. Open forum can be also conducted by the
management to discuss and talk about the issues and
conflicts in a respectful and private way. Employees to
accumulate additional knowledge, to refresh, and to
restart their work lifestyle to become more effective and
efficient in doing their intended work and make a healthy
relationship between co-workers, can attend seminars,
recollections, and team building.
Proposed working plan. Table 57 shows the activities
that should be undertaken before the start of official
operation of business. Each of the activities are

carefully analyzed to come up with the period to
accomplish all task included to it. The schedule provided
will help the successful implementation of the proposed
business. Above all, the researchers to assure the
viability of the proposed business conducted a feasibility
study. The study was started in June 2018. The normal
operation of the business is planned to start by July
2019.
Table 56
Working Time Table
Activities Duration
1. Preparation of feasibility 7 months (June - December
study 2018)
2. Acquisition of funds 1 month (January 2019)
3. Registration of legal
1 month (February 2019)
documents and permits
4. Preparation of plant site
1 month (March 2019)
or location improvements
5. Acquisition and
installation of
1 month (April 2019)
machineries, tools and
equipment
6. Hiring, orientation and
1 month (May 2019)
training of employees
7. Canvassing and Procurement
1 month (June 2019)
of raw materials
8. Start of operation July 2019
Table 57
Working Time
Table – Gantt
Chart
6.2. Marketing Aspect
The success of the company lies on the efficiency of
its Marketing Department (Balasan, 2014).
According to Kotler and Keller (2017) the aim of
marketing is to make selling unnecessary, know and
understand the customer for the product and services to
fit their satisfaction and sells itself. They also added
that the role of marketing is to provide a higher standard
of living by obtaining the needs and wants via creating,
offering and communicating the central benefits of a
product or service to the target market. The term
marketing has developed over a period, understanding not
only the old sense of making sale telling and selling but
also the new denotation of satisfying customers’ needs and
wants. In addition, it starts from understanding the
business environment, researching customers’ needs
and obtaining information, then selecting of target
market through market analysis and market segmentation as
well as understanding customer and business buying
behaviors (Lamb, Hair & McDaniel, 2015).

According to Marketing Specialist (2015) the
marketing concept holds that achieving organizational
objectives depends on determining the needs and wants of
target markets and providing the desired satisfactions
better than competitors do. They noted that under the
marketing concept, the purpose of marketing is not
achieving an optimal level of sales volume but gaining
profits through the satisfactions of selected market. They
added that it is important to distinguish the customer,
establish a good connection with them, identify their
needs and deliver the goods and services that will meet
their necessity.
Proposed potential market of the business. Potential
markets are customers in the market population for an
available product where they have the ability and interest
to purchase a product or service (Castillo, Pereda, &
Pereda, 2014). The potential markets of the Chorizo de
Pampanga Garlic Flavored Longganisa are general public,
local establishments, public markets, grocery stores and
ultimate consumers residing in Angeles City, Mabalacat
City, and City of San Fernando.

Proposed target market by the business.Target Market
is a group of people or organization for which an
organization designs, implements and maintains a marketing
mix with a goal to satisfy the demands of that group
(Lamb, Hair & McDaniel, 2015). Target Market is the buyer
or consumer that is expected to pay a certain amount of
money for a product or to avail services offered by
business (Nuqui, Rey, Antonino & Pascual, 2013).
Furthermore, a target market is defined as the potential
buyer of the product. According to Kotler (2017), target
market is a well-defined set of customers whose needs the
organization plans to satisfy. Business sectors identify
them as the ultimate and final users of the product.
The geographical target markets of the proposed
product are Angeles City, Mabalacat City, and City of San
Fernando. The product will be distributed mainly to the
general public and local establishments and markets.
Individuals who are in the age of 18 and above are the
target consumers of the proposed product regardless of
economic class and gender.

Proposed pricing method of the business. Firms set a
specific price for a purpose. It can be companies want to
achieve their profit goal, to sustain or enrich market
share and to hold the entry of new competitors in the
market selling the same products (Balasan, 2014). They
also added that pricing is an important element of
marketing mix and companies should select strategic
choices on how to price their product to accomplish their
business goals.
Most consumers, especially those who are at the
middle and low class, will prefer to buy products that are
affordable and with good quality at the same time. The
researchers settled to use the full manufacturing cost
plus mark-up as a pricing method of the Chorizo de
Pampanga Garlic Flavored Longganisa.
Table 58 shows the proposed projected selling price
of Chorizo de Pampanga Garlic Flavored Chicken Longganisa
and Pork Longganisa per 250g.
Table 58
Proposed Projected Selling Price of Chorizo de Pampanga
Garlic Flavored Longganisa per 250g
Net Weight: 250g Total

Pork Longganisa
Unit Cost ₱58.09
Mark Up: (30%) 17.43
Unit Selling Price (exclusive of VAT) 75.51
Add: 12% VAT 9.06
Projected Selling Price ₱84.57
Round Off 85
Chicken Longganisa
Unit Cost ₱50.89
Mark Up: (40%) 20.36
Add: 12% VAT 8.55
Round Off 80
Proposed promotion and advertising of the business.
Once a product has been created and its price labeled, the
next problem come to its sales is creating a demand for
the product. Advertising gives the companies and business
a chance to build a brand and identity in the mind of
their consumer (Marketing and Salemanship, 2015).
Nowadays, companies rely on advertising in boosting their
sales of their offered product and services, building a
relation to their target market and creating rivals within
competitive environment. In addition, advertising is a

marketing tool that is making impossible to avoid in
everyday life. One of the key factors of advertising is
that it will draw a potential consumer’s attention to a
product or services offered by a company. They also added
that advertising is a way of making possible customers
aware of the benefits of the product and will eventually
give them a reason to invest to it. It is also important
in reconnecting to current customer, reminding them that
they chose the right company and updating them to the
latest products and available services.
The researchers decided to display a sign board
indicating the image of the product, address, business
name, logo, and telephone number at the top center of the
façade of the establishment. This will help to communicate
to potential consumers and inform them about the existence
of the business and its product.
Business card will be given to the customers for them
to contact the company if they want to purchase, be a
retailer or to keep them updated about the new product to
be offered. Flyers will also be distributed by hand
whenever people may pass by to draw attention to the

proposed product. Also, free taste will be offered to hook
customers and to encourage them to buy the product.
Other means of advertising technique that the
researchers decided to apply is the internet marketing or
online marketing, which is a way of advertising and
marketing efforts that use the Web and E-Mail to drive
direct sales via electronic commerce. Internet marketing
and online advertising efforts are typically used in
conjunction with traditional types of advertising such as
radio, television, newspapers and magazines.
Above all, the best and most effective means of
advertising is still through word of mouth. Marketing and
Salesmanship (2015) states that it would be a success for
the company if the advertising campaign will last over the
life cycle of the product, attain the right customers and
generate expected income. According to them, advertisement
needs to relate current trends and sell both a product
separately. With this it can help attract a customer to
the product or service and build a good and strong
relationship between the consumer and the company.
Table 59 shows the promotion and advertising of the
proposed Chorizo de Pampanga Garlic Flavored Longganisa.

Table 59
Promotion and Advertising of the Proposed Chorizo de
Pampanga Garlic Flavored Longganisa.
Particular Quantity Unit Unit Cost Total

Sign Board (3x7) 2 pieces ₱ 10,000.00 ₱ 20,000.00
Business Card 300 pieces 3.00 900.00
Flyers 1,000 pieces 2.00 2,000.00
Free Taste (Pork
15 250g/pack 595.05
Longganisa) 39.67
Free Taste
(Chicken 15 250g/pack 487.05
Longganisa) 32.47
TOTAL ₱ 22,900.00
Problems that may arise with business competitors.
The competitors have their own strategies on how to meet
customers’ satisfaction through producing a better and a
more affordable product in the market. Guillao and
Cabading (2015) states that Marketing department needs to
have strategic plan in order to standout in the
competitive environment it is operation. It is not enough
that the company satisfies the needs and wants of their
target customers, it has to be done better than the
competitors do.
With a high competition in the meat industry, The
Meat & Spices Company decided to offer a new variety of

product that will make the consumers taste something new.
The product, Chorizo de Pampanga Garlic Flavored
Longganisa are appealing to both health conscious
consumers and those with adventurous tastes.
Proposed distribution techniques of the business. The
distribution of Chorizo de Pampanga Garlic Flavored
Longganisa product will be from the manufacturing house to
wholesalers (for large quantities of products), to
retailers (for smaller quantities of product), or directly
to end users. The company will distribute its product
through wholesale and retail in general public and local
establishments.
Manufacturer
Wholesaler
The proposed channel of distribution is illustrated
in figure 3
Retailer
Consumer
Figure 3: Channel of Distribution
Supply Situation
Historical Supply. Chorizo de Pampanga Garlic
Flavored Longganisa is an alternative to different
longganisa that are currently available in the market.
Thus, supply for currently available longganisa was taken
into account to analyze the available market for the
proposed business.
Through personal interviews and sending letters to
grocery store owners, suppliers, and companies, the
researchers gathered data for the current supply of

various longganisa. They were able to calculate the annual
supply for the year 2018 in the target markets by
multiplying the average monthly supply by twelve months.
In addition, the historical supply for longganisa was
separately calculated. Annual supply for longganisa was
increasing by 2% (105%/70), a round off percentage. Thus,
the researchers calculated historical supply for the year
2018 by dividing 102% from the actual supply of 2019. Same
computation was applied to the preceding years.
Computation for Supply.
The following data show the actual supply of
longganisa in the researchers’ target market for the year
2018.
Table 60
Supply of Longganisa of Different Manufacturers and Retailers
Annual Supply of Longganisa
Annual Annual
Supply Annual Supply Total
in Supply in in City Annual
Angeles Mabalacat of San Volume Total Supply (in
Brand Variant City City Fernando (grams) (grams) units/250g)
A V1 269,600 108,500 168,000 250 136,525,000 546,100

V2 294,400 145,800 286,200 250 181,600,000 726,400
V3 146,200 18,500 22,280 250 46,745,000 186,980
Subtotal 1,459,480
B V1 99,012 74,080 88,192 500 130,642,000 522,568

V2 78,185 57,616 65,378 380 76,448,020 305,792
V3 218,482 168,160 214,384 200 120,205,200 480,821
V4 117,012 74,080 88,192 500 139,642,000 558,568
V5 208,967 178,240 198,152 250 146,339,750 585,359
V6 105,222 83,488 97,837 400 114,618,800 458,475
V7 218,482 168,160 214,384 200 120,205,200 480,821
V8 105,222 83,488 97,837 400 114,618,800 458,475
V9 218,482 168,160 214,384 200 120,205,200 480,821
Subtotal 4,331,700
C V1 212,000 189,000 207,900 200 121,780,000 487,120
V2 196,000 170,100 187,110 225 124,472,250 497,889
V3 198,600 151,200 166,320 450 232,254,000 929,016
V4 196,000 170,100 187,110 225 124,472,250 497,889
V5 198,600 151,200 166,320 450 232,254,000 929,016
V6 196,000 170,100 187,110 225 124,472,250 497,889
V7 198,600 151,200 166,320 450 232,254,000 929,016
V8 198,600 151,200 166,320 450 232,254,000 929,016
V9 218,000 201,600 211,680 500 315,640,000 1,262,560
V10 218,000 201,600 211,680 500 315,640,000 1,262,560
V11 218,000 201,600 211,680 500 315,640,000 1,262,560
V12 215,490 161,618 177,780 250 138,722,000 554,888
V13 215,490 161,618 177,780 250 138,722,000 554,888
V16 248,800 201,600 211,680 500 331,040,000 1,324,160
Subtotal 11,918,467
Table 60
Continuation
D V1 128,240 96,180 100,989 430 139,925,870 559,703

V2 136,415 102,311 107,427 215 74,422,895 297,692
V3 128,240 96,180 100,989 430 139,925,870 559,703
V4 128,240 96,180 100,989 430 139,925,870 559,703
V5 128,240 96,180 100,989 430 139,925,870 559,703
V6 128,240 96,180 100,989 430 139,925,870 559,703
V7 128,240 96,180 100,989 430 139,925,870 559,703
V8 136,415 102,311 107,427 215 74,422,895 297,692
V9 135,480 101,610 107,700 400 137,916,000 551,664
V10 135,480 101,610 107,700 400 137,916,000 551,664
Subtotal 5,056,932
E V1 54,360 50,770 52,309 240 37,785,360 151,141

V2 54,920 43,690 46,874 440 64,012,960 256,052
V4 58,480 53,860 55,553 250 41,973,250 167,893
V5 42,340 41,755 44,843 450 58,022,100 232,088
V6 58,480 53,860 55,553 250 41,973,250 167,893
V7 58,480 53,860 55,553 250 41,973,250 167,893
V8 58,480 53,860 55,553 250 41,973,250 167,893
V9 36,540 37,405 40,275 500 57,110,000 228,440
V11 58,480 53,860 55,553 250 41,973,250 167,893
V12 54,360 50,770 52,309 240 37,785,360 151,141
V13 54,360 50,770 52,309 240 37,785,360 151,141
Subtotal 2,009,470
F V1 24,460 18,345 22,932 400 26,294,800 105,179
V2 28,920 21,690 23,860 400 29,788,000 119,152
Subtotal 224,331
G V1 28,360 21,270 22,334 1000 71,964,000 287,856
V2 24,290 20,718 22,753 225 15,246,225 60,985
V3 26,400 22,300 24,415 200 14,623,000 58,492
V4 28,360 21,270 22,334 1000 71,964,000 287,856
V5 28,140 26,105 27,210 250 20,363,750 81,455
V6 28,360 21,270 22,334 1000 71,964,000 287,856
V7 24,300 22,300 24,105 200 14,141,000 56,564
Subtotal 1,121,064
Table 60
Continuation
H
V1 35,840 26,880 22,568 200 17,057,600 68,230
V2 19,296 16,972 18,670 225 12,361,050 49,444
V3 24,226 18,481 20,180 200 12,577,400 50,310
V4 14,460 17,345 22,932 225 12,315,825 49,263
I Subtotal 217,248
V1 24,460 17,345 22,932 250 16,184,250 64,737
V2 28,920 20,690 23,860 250 18,367,500 73,470
J Subtotal 138,207
V1 24,460 17,345 22,932 250 16,184,250 64,737
V2 28,920 20,690 23,860 250 18,367,500 73,470
K Subtotal 138,207
V1 35,840 32,480 30,568 250 24,722,000 98,888
V2 29,296 26,972 20,670 250 19,234,500 76,938

V3 24,226 20,670 24,940 530 37,013,080 148,052
V4 14,460 10,345 12,932 270 10,188,990 40,756
L Subtotal 364,634
V1 24,290 20,718 22,753 200 13,552,200 54,209
V2 26,210 22,300 24,415 250 18,231,250 72,925
V3 29,296 26,972 20,670 230 17,695,740 70,783
V4 24,290 20,718 22,753 200 13,552,200 54,209
V5 26,400 22,300 24,415 250 18,278,750 73,115
V6 26,400 22,300 24,415 250 18,278,750 73,115
M Subtotal 398,356
V1 45,386 36,880 32,568 250 28,708,500 114,834
V2 29,296 16,972 20,670 250 16,734,500 66,938
V3 24,226 10,670 14,940 250 12,459,000 49,836
N Subtotal 231,608
V1 56,400 34,800 24,280 220 25,405,600 101,622
V2 43,760 25,320 36,788 220 23,290,960 93,164
V3 39,488 23,980 24,467 250 21,983,750 87,935
Subtotal 282,721
Total 27,892,424
Table 61 shows the annual increase in supply of
various manufacturers and suppliers of longganisa.
Table 61
Annual Increase in Supply of Manufacturers and Suppliers
of Longganisa
Annual Increase in Supply of Longganisa of

Different Retailers
Annual
Angeles City
Increase
Store 1 1%
Store 2 1%
Store 3 1%
Store 4 2%
Store 5 2%
Store 6 2%
Store 7 1%
Store 8 1%
Store 9 1%
Store 10 1%
Store 11 1%
Store 12 2%
Store 13 2%
Store 14 2%
Store 15 2%
Store 16 2%
Hypermarket 1 2%
Hypermarket 2 2%
Supermarket 1 1%
Supermarket 2 1%
Continuation
Supermarket 3 1%
Supermarket 4 1%
Supermarket 5 1%
Supermarket 6 1%
Supermarket 7 1%
Supermarket 8 1%
Supermarket 9 1%
Supermarket 10 1%
Supermarket 11 1%
Supermarket 12 1%
Supermarket 13 1%
Supermarket 14 1%
Supermarket 15 1%
Supermarket 16 1%
Supermarket 17 2%
Supermarket 18 2%
Supermarket 19 2%
Supermarket 20 2%
Supermarket 21 2%
Supermarket 22 2%
Supermarket 23 2%
Subtotal 58%
Mabalacat City
Store 17 1%
Store 18 1%
Store 19 1%
Store 20 1%
Store 21 1%
Store 22 1%
Store 23 1%
Store 24 1%
Hypermarket 3 2%
Supermarket 24 1%
Supermarket 25 1%
Continuation
Supermarket 26 2%
Supermarket 27 2%
Supermarket 28 2%
Subtotal 18%
City of San Fernando
Store 25 1%
Store 26 1%
Store 27 1%
Hypermarket 4 3%
Supermarket 29 3%
Supermarket 30 3%
Supermarket 31 3%
Supermarket 32 1%
Supermarket 33 1%
Supermarket 34 2%
Supermarket 35 2%
Supermarket 36 2%
Supermarket 37 2%
Supermarket 38 2%
Supermarket 39 2%
Subtotal 29%
Average 2%
Table 62 shows the historical supply of longganisa
per 250g.
Table 62
Historical Supply of Longganisa per 250g
Angeles Mabalacat City of San

Year City City Fernando Total
2014 9,781,578 7,576,087 8,410,623 25,768,288
2015 9,977,210 7,727,609 8,578,836 26,283,654
2016 10,176,754 7,882,161 8,750,412 26,809,327
2017 10,380,289 8,039,804 8,925,421 27,345,514
2018 10,587,895 8,200,600 9,103,929 27,892,424
The average increase in supply for the last five
years was computed as shown below:
Actual supply for the last year (2018) 27,892,424

Actual supply for the first year (2014) 25,768,288
Difference 2,124,136
Divided by: number of historical years 5
Average increase in 5 years (250g) 424,827
Table 63 shows the projected supply of longganisa per
250g.
Table 63
Projected Supply of Longganisa per 250g
Supply Last Average Projected

Year + =
Year Increase Supply
2019 27,892,424 + 424,827 = 28,317,251
2020 28,317,251 + 424,827 = 28,742,078
2021 28,742,078 + 424,827 = 29,166,905
2022 29,166,905 + 424,827 = 29,591,732
2023 29,591,732 + 424,827 = 30,016,559
Demand Situation. Companies use market demand
analysis to understand how much consumer demand exists for
a product or service. This analysis helps management
determine if the company can successfully enter a market
and generate enough profits to advance its business
operations. While several methods of demand analysis may
be used, they usually contain a review of the basic
components of an economic market (Vitez, 2017).
The researchers used the population of ages 18 and
above as the basis in the calculation of the market demand
of longganisa to determine the size, nature, and growth of
the total demand of the product for five (5) years in
Angeles City, Mabalacat City, and City of San Fernando.
Table 64 shows the historical demand for longganisa
per 250g.
Table 64
Total Historical Demand for Longganisa per 250g
% of Average
Mabalaca City of Total populati per Total
Angeles
Year t San Populatio on capita Historical
City
City Fernando n capable Consumpt Demand
to buy ion
2014 257,111 157,711 199,999 614,820 78.40% 67 32,295,289
2015 268,732 162,316 202,679 633,727 78.40% 67 33,288,412

2016 280,879 167,056 205,395 653,329 78.40% 67 34,318,077
2017 293,574 171,934 208,147 673,655 78.40% 67 35,385,763
2018 306,844 176,954 210,936 694,734 78.40% 67 36,493,011
Supporting Computations:
(Total populations are based on households, aged 18 and
above)
Angeles City: based on 2015 Census with an annual increase
of 4.52%
(National Statistics Office, 2015 Census of Population and
Housing)
Mabalacat City: based on 2015 Census with an annual
increase of 2.92%
Housing)
City of San Fernando: based on 2015 Census with an annual
increase of 1.34%
Housing).
Poverty line is based on the Poverty Incidence in 2015.
(National Statistics Office, 2015 Full Year Poverty
Statistics)
Table 65 shows the frequency of consumer-participants
in buying longganisa.
Table 65
Consumer-Participants’ Frequency in Buying Longganisa
250g 500g 1000g Total

Everyday 4 3 0 7
Every other day 14 5 1 20
Once a week 84 29 5 118
Every other week 54 38 4 96
Once a month 32 25 2 59
Occasionally 3 2 0 5
Total 191 102 12 305
Table 66 shows the annual demand for longganisa of
consumer-participants.
Table 66
Consumer-Participants’ Annual Demand for Longganisa
250 g 500 g 1000 g Total

Everyday 336,000 504,000 0 840,000
Every other day 588,000 420,000 168,000 1,176,000
Once a week 1,008,000 696,000 240,000 1,944,000

Every other week 324,000 456,000 96,000 876,000
Once a month 96,000 150,000 24,000 270,000
Occasionally 9000 12,000 0 21,000
Total 2,361,000 2,238,000 528,000 5,127,000
The researchers used the following computations to arrive
at the annual demand:
Everyday (Pack type * 7 days * 4 weeks * 12 months * No.
of Respondents)
Every other day (Pack type * 14 days* 12 months * No. of
Respondents)
Weekly (Pack type* 4weeks * 12 months * No. of
Respondents)
Every other week (Pack type* 2 per month * 12 months * No.
of Respondents)
Monthly (Pack type* 12 months * No. of Respondents)
Every Other Month (Pack type * 6 per year * No. of
Respondents)
Occasionally (Pack type * 12months * No. of Respondents)
Note that the researchers assumed that the
respondents who answered “occasionally” were buying the
product once a month.

Formula in calculating the average per capita consumption
for longganisa:
Annual Consumption of Longganisa

(5,127,000/250) 20,508
Divide by the number of participants 305
Average per capita consumption 67
The average increase in demand for longganisa for the last
three years is calculated as follows:
Actual demand for the last year (2018) 36,493,011

Less: Demand for the first year (2014) 32,295,289
Difference 4,197,722
Divided by: number of historical years 5
Average increase in 5 years 839,544
The historical demand was calculated as follows:
Historical demand = (Population * % of Population capable
to buy * Average per capita consumption)
Table 67 shows the projected demand for longganisa
per 250g.
Table 67
Projected Demand for Longganisa per 250g
Demand Last Average Projected

Year + =
Year Increase Demand
2019 36,493,011 + 839,544 = 37,332,555
2020 37,332,555 + 839,544 = 38,172,099

2021 38,172,099 + 839,544 = 39,011,643
2022 39,011,643 + 839,544 = 39,851,187
2023 39,854,187 + 839,544 = 40,693,731
Demand and supply analysis. Supply and demand is a
fundamental concept of all economic insights and the
foundation of the majority of modern economics. The basic
theory states that the market mechanism of supply and
demand will result in an equilibrium price for a good or
service such that there will be the equilibrium between
the cost of the good to society as well as benefit of the
good to consumers (Fitzimmons, 2008).
The gap between the supply and demand was determined
by subtracting the projected supply from the projected
demand. Results are favorable as there is a positive gap.
This means that there is still an available market for the
business.
Table 68 shows the analysis of the demand and supply
for longganisa per 250g.

Table 68
Demand and Supply Analysis for Longganisa per 250g
Projected Projected Gap Rate

Year Gap
Demand Supply (%)
2019 37,332,555 28,317,251 9,015,304 24%
2020 38,172,099 28,742,078 9,430,021 25%
2021 39,011,643 29,166,905 9,844,738 25%
2022 39,854,187 29,591,732 10,262,455 26%
2023 40,639,731 30,016,559 10,623,172 26%
Gap
Gap Rate =
Projected Demand
Table 69 shows the proposed market share of the
business. The market share is derived from the projected
sales divided by the projected demand. It also shows the
projected sales in units in the first five years of the
proposed business. It is important for the company to
determine the target sales based on the present market
situation. With that, the researcher’s 2019 forecasted
sales will be 46,800 units with an annual increase of

2.5%. The projected sale in 2019 is acceptable since it is
within the 9,015,304gap of 2019.
Table 69
Proposed Market Share of the Business
Projected Projected Market Share

Year
Sales Demand (%)
2019 46,800 18,666,278 0.25%
2020 95,940 38,172,099 0.25%
2021 98,339 39,011,643 0.25%
2022 100,797 39,854,187 0.25%
2023 103,317 40,639,731 0.25%
Table 70 shows the proposed sales budget of the
business. The increase in units is calculated by
multiplying the prior year sales budget by the percentage
increase in sales in the current year.
Table 70
Proposed Sales Budget of the Business
Sales Budget - Pork Longganisa

Cash Sales 2019 2020 2021 2022 2023
Cash Sales in Units 18,360 38,007 38,957 39,931 40,929
Units Selling Price ₱80 ₱83 ₱83 ₱85 ₱87
Subtotal 1,468,800 3,154,581 3,241,602 3,406,381 3,579,070
Credit Sales
Credit Sales in
Units 4,590 9,502 9,739 9,983 10,232
Subtotal 367,200 788,645 810,401 851,595 894,768
₱1,836,00 ₱3,943,22 ₱4,052,00 ₱4,257,97 ₱4,473,83
TOTAL 0 6 3 7 8
Sales Budget - Chicken Longganisa
Cash Sales 2019 2020 2021 2022 2023
Cash Sales in Units 18,360 38,007 38,957 39,931 40,929
Subtotal 1,560,600 3,296,097 3,399,900 3,575,341 3,759,257
Credit Sales
Credit Sales in
Units 4,590 9,502 9,739 9,983 10,232
Subtotal 390,150 824,024 849,975 893,835 939,814
₱1,950,75 ₱4,120,12 ₱4,249,87 ₱4,469,17 ₱4,699,07
TOTAL 0 2 5 6 1
6.3. Production and Technical Aspect
Production aspect involves the study of the process
to be used, plant capacity, plant location and layout,
structural specification and other technical requirements
to minimize cost and maximize profits (Cabrera, 2013).
According to Production and Operation Management
(2015), this aspect deals with the transformation of
various resources (inputs) into the required product
having the necessary quality level. The goal of this
production management is to produce a good product with
requisite quality and quantity at the right time and right
production cost.
This aspect will also give details about the
description of the product, manufacturing process,
production schedule, machinery and equipment to be used,
location of the business and its plant layout, raw
materials, and the operation and labor cost (Roque, 2013).
In Addition, this aspect, will also discussed the quality
control of the product, and the waste disposal system of
the business.
Proposed name of the business. The Meat & Spices
Company is composed mainly of two words, Meat and Spices.
The word “Meat” is one of the main ingredients in
producing a longganisa. The word “Spices” is another main
ingredient of the product in which it gives aroma and
makes it appealing enough to captures customer’s
attention. Meat & Spices Company, presents a combination
of meat and different kinds of spices which enables to
provide the target market a new flavor of the product that
satisfy their demands for not only having mouth-watering
taste but also healthy food options.
Proposed name of the product. Chorizo de Pampanga is
the suggested brand name of the product. The word
“Chorizo” is a Spanish word which means longganisa, which
is the product to be offered. Under this product, are two
varieties, the garlic flavored chicken longganisa and
garlic flavored pork longganisa. The researchers decided
to name the product after the province where the business
is located and originated in, the “Pampanga” which is
known as the home of sweet longganisa.
Product description. Chorizo de Pampanga Garlic
Flavored Chicken Longganisa and Garlic Flavored Pork

Longganisa are made up of ground pork/chicken and mashed
garlic seasoned with different rich spices for taste. With
the combination of pork and garlic, and chicken and
garlic, it does not only catch our nose through its
aromatic flavor but it also has essential vitamins
minerals and amino acid good for overall health. It is
also rich in vitamins B1, B6, B12, vitamin D along with
zinc, iron, phosphorus, sulfur and copper and nutrients
that help to increase strength and resistance to diseases.
Ingredients: chicken, native garlic, sugar, vinegar, soy
sauce, salt, pepper
For pork longganisa, pork is use
Net Weight per Pack: 250 grams
Storage: Keep Frozen
Shelf Life: 3 Months
Table 71 shows the production budget of the proposed
business for five years per 250g.

Table 71
Production Budget of Meat & Spices Company for Five Years
per 250g
Pork Longganisa 2019 2020 2021 2022 2023

22,95 49,91 51,16
Units to be sold 0 47,509 48,697 4 2
Add: Desired ending
Inventory 450 461 473 485 497
23,40 50,39 51,65
Units available for sale 0 47,970 49,170 9 9
Less: Beginning Inventory 0 450 461 473 485
23,40 49,92 51,17
Units to be produced 0 47,520 48,709 6 4
Chicken Longganisa 2019 2020 2021 2022 2023
22,95 49,91 51,16
Units to be sold 0 47,509 48,697 4 2
Add: Desired ending
Inventory 450 461 473 485 497
23,40 50,39 51,65
Units available for sale 0 47,970 49,170 9 9
Less: Beginning Inventory 0 450 461 473 485
23,40 49,92 51,17
Units to be produced 0 47,520 48,709 6 4
Table 72 shows the product ingredients justification
of the proposed product
Table 72
Product Ingredients Justification

Ingredients Description and Purpose

Chicken It is lower in saturated fat than most
meats and has a high level of a good
quality protein, as well as B vitamins,
iron, copper, and selenium
Pork It is a culinary name for domestic pig. It

is high in protein and rich in many
vitamins and minerals
Native Garlic It has health benefits that comes from

potent anti-cancer compounds, immune-
strengthening molecules, and heart
disease-preventing antioxidants.
Sugar It is added to the ground pork/chicken to

add sweetness to the product.
Vinegar Use as a flavoring. It adds a taste of

sourness and help in preservation of the
product, making it shell life last longer.
Soy Sauce Also use as a flavoring and contributes to

the color of the product
Salt It is use to balance the taste between

sweetness and saltiness in the product
Pepper Used together with salt which gives a

touch of heat and spiciness
Figure 4.Company Logo

Figure 5. Label of the Proposed Business
Plant location of the proposed business. The proposed
project site for the business is located in CHH Place
Corner Volga St., Friendship Highway, Angeles City. It has
a total land area of 125 square meters. The accompanying
variables were considered in picking the plant:
a) Inside and adjacent the objective urban areas
b) Nearness to market like groceries and supermarkets
c) Sufficiency of public utility services
d) Accessibility to the general public
e) Availability of the workers

Plant layout. The plant was designed according to the
needs of the persons in the administration, selling, and
production department. The site will be consisting of
production area for the processing of the product, stock
room for raw materials and finished goods, office of the
manager, store, and other facilities required in the
plant. Sufficient space will be provided for the smooth
flow of production. The said space will have a monthly
rent of ₱24,000.00 with 5% increase per annum.

Figure 6. Vicinity Map

Figure 7. Floor Plan

Figure 8.Colored Floor Plan

Figure 9. Figure Perspective View

Required tools and equipment of the proposed
business. Equipment and tools are necessary for the
manufacturing of Chorizo de PampangaGarlic Flavored
Chicken and Pork Longganisa.
Manufacturing Supplies.The following are the
manufacturing supplies used in the proposed business:
 Apron – used to protect clothes from different
kind of stains
 Hairnet – used to cover and hold hair in place
 Face Mask – used to cover the mouth, nose and
other part of the face
 Clear gloves – used to avoid the contact of bare
hand to the ingredients during production
 Letting – used to tie the longganisa into pieces
 Packaging tape - used to seal boxes
 Packaging Box - use as container for a large
number of finished product.
 Product Label Sticker - used to indicate the
product name in the container.

 Resealable Pouch - serves as a container of the
product.
Apron Hairnet
Clear Gloves Letting
Packaging Tape Packaging Box

Product Label Sticker Plastic Box
Figure 10. Manufacturing Supplies
Table 73 shows the list of the manufacturing supplies
of the proposed business and their required quantity and
corresponding cost.
Table 73
Cost of Manufacturing Supplies of the Proposed Business
Unit
Particular Quantity Unit Cost Total
Apron 4 pieces 35 140.00
Hairnet 15 pieces 10 150.00
Facemask 1 50 pcs/pack 150 150.00
Disposable Gloves 2 100 pcs/pack 45 90.00
Letting 5 Pieces 25 125.00
Packaging Box 468 pieces 3 1,404.00
Packaging Tape 20 pieces 30 600.00
Product Label Sticker 2,340 20 pcs/sheet 12 28,080.00
Resealable Pouch 46,850 pieces 2.25 105,412.50
Total 136,151.50
Manufacturing Tools. The following are the
manufacturing tools used in the proposed business.

 Kitchen knife - used in removing the skin of the
garlic
 Chopping board – use as a surface for chopping the
head of the garlic
 Basin - a deep bowl that is used in blending all
the ingredients.
 Measuring spoon - used to measure a small quantity
of ingredient, either liquid or dry.
 Measuring cup - used to measure the volume of
liquid or bulk solid cooking ingredients.
 Scissors – used to cut the letting.
Kitchen Knife Chopping Board

Basin Measuring Spoon
Measuring Cups Scissors
Figure 11: Manufacturing Tools
Table 74 shows the list of manufacturing tools of the
proposed business. It also shows their quantity, unit and
unit cost, and the total cost.
Table 74
Cost of Manufacturing Tools of the Proposed Business

Kitchen Knife 2 pieces 179.75 359.50

Chopping Board 2 pieces 88.00 176.00
Basin 2 pieces 65.00 130.00
Measuring Spoon 2 pieces 69.75 139.50
Measuring Cup 2 pieces 99.75 199.50
Scissors 2 pieces 50.00 100.00
TOTAL 1,104.50
Delivery Equipment. The following is the delivery
vehicle used in the proposed business.
Racal Haval - used to deliver the products to
customers.
Figure 12.Delivery Equipment
Table 75 shows the cost of the delivery equipment of
the proposed business.

Table 75
Cost of Delivery Equipment of the Proposed Business
Particular Quantity Unit Cost Total Cost

Racal Haval 1 44,800.00 ₱ 44,800.00
TOTAL ₱ 44,800.00
Manufacturing Equipment. The following are the
manufacturing equipment used in the proposed business:
 Exhaust Fan – use for properly circulation of air
flow in the manufacturing area by drawing air from
the interior and expelling it outside.
 Industrial Fan – accommodate a large flow of air
which cool the various part of the production area
 Freezer – used to store meat and poultry to
maintain its quality and to prevent spoilage.
 Power Generator – is use for the emergency back-up
of electricity in case of power shortage.
 Digital Weighing Scale - use in weighing the
ingredients and the product as well.
 Garlic Chopper - use to grind the native garlic
 Sausage Maker Meat Stuffer - use to put the meat
inside the casing

Exhaust Fan
Industrial Fan
Freezer
Power Generator
Digital
Weighing Scale
Garlic
Chopper
Sausage Meat Maker Stuffer
Figure 13: Manufacturing Equipment
Table 76 shows the cost of manufacturing equipment of
the proposed business and its cost.
Table 76
Cost of Manufacturing Equipment of the Proposed Business

Portable Freezer (22 cu.ft.) 1 20,798.00 20,798.00
Garlic Chopper 2 500.00 1,000.00
Exhaust Fan (10A) 1 899.75 899.75
Industrial Fan 1 1,230.00 1,230.00
Power Generator 1 5,000.00 5,000.00
Water Dispenser 1 1,995.00 1,995.00
Digital Weighing Scale 1 1,117.00 1,117.00
Electric Mixer 1 400.00 400.00
Sausage Maker Meat Stuffer 2 2,961.00 5,922.00
Total P 38,361.75
Manufacturing Furniture and Fixtures. The following
are the manufacturing equipment used in the proposed
business:
 Monoblock Chair – place at the working area and
used by the workers during production.
 Stainless Steel Working Table – is used to keep
supplies, tools, and equipment during the whole
process.
Stainless Steel Working Table Monoblock Chair

Figure 14: Manufacturing Furniture and Fixtures
Table 77 shows the furniture and fixture of the
proposed business and its cost.
Table 77
Cost of Manufacturing Furniture and Fixture of the
Proposed Business

Monoblock Chair 2 150.00 300.00
Stainless Steel Working 10,000.

Table 2 00 20,000.00
Total 20,300.00
Required raw materials of the proposed business.
Table 78 shows the information pertaining to the cost of
raw materials. It also indicates their quantity and cost.
Table 78
Raw Materials used in manufacturing of Garlic Flavored
Pork Longganisa and Chicken Longganisa per 250 grams.
Unit Total
Pork Longganisa Quantity Unit
Cost Cost
Lean Meat 143.93 gm 0.18 25.91
Fat 64.64 gm 0.08 5.17
Native Garlic 25.56 ml 0.10 2.56
Black Pepper 1.32 gm 0.05 0.07
Sugar 5.28 gm 0.04 0.21
Rock Salt 2.7 gm 0.02 0.05
Soy Sauce 1.5 ml 0.03 0.05
Cane Vinegar 3 ml 0.04 0.12
Casing 2.07 gm 0.10 0.21
Total 34.34
Chicken Unit Total
Quantity Unit
Longganisa Cost Cost
Lean Meat 143.93 gm 0.13 18.71
Fat 64.64 gm 0.08 5.17
Native Garlic 25.56 ml 0.10 2.56
Black Pepper 1.32 gm 0.05 0.07
Sugar 5.28 gm 0.04 0.21
Rock Salt 2.7 gm 0.02 0.05
Soy Sauce 1.5 ml 0.03 0.05
Cane Vinegar 3 ml 0.04 0.12

Casing 2.07 gm 0.10 0.21
Total 27.14
Production process of the proposed business.
Production process is a process wherein the product takes
in order for it to become ready for customers to buy.
Materials Needed:
2 1/2kg Lean Meat
1/2kg Fat
358ml Native Garlic
19gm Black Pepper
7kg Sugar
38gm Rock Salt
20ml Soy Sauce
42ml Cane Vinegar
2.9kg Casing
Procedure:
Making the Meat mixture
1. Prepare all raw materials, tools, and equipment
needed in the production.

2. In a basin, mix the ground meat and fat.
3. Add soy sauce, vinegar, brown sugar, salt and pepper
into the basin.

4. Mix well the ingredients together until the brown
sugar is dissolved.
5. Refrigerate the meat mixture for at least two hours
or overnight. This will allow the meat to firm and
the flavors to blend well before forming the
longganisa.
Forming Sausages Using Casing
1. Prepare the pork intestine casing.

2. Soak the casing in a salt and water solution for at
least one hour.

3. Rinse thoroughly to remove traces of the salt and
water solution.
4. Cut off a 5inc. length of the casing.
5. Ease the casing onto the nozzle of the Sausage Maker
Meat Stuffer, leaving 2 inches (5.1 cm). Tie a double
knot at this end.

6. Scoop the meat mixture, a small amount at a time,
into the Sausage Maker Meat Stuffer and gently pack
into the casing.

7. When it's filled, remove the casing at the nozzle of
the Sausage Maker Meat Stuffer and use a letting to
tie a double knot at the end of the longganisa.

8. Dry the longganisa before packaging.
This process produces fourteen (14) 250 grams of
garlic flavored longganisa for every 3,580 grams packed in
plastic box.
For Pork For Chicken
Preparation of Raw Materials
Mixing Mixing
Casing Casing
Packaging Packaging
Figure 15.Production Flow Chart

COLLEGE OF BUSINESS AND ACCOUNTANCY
Suppliers of raw materials of the proposed business.
Public Market
St Mart
Suppliers of tools and supplies.
New Star
268 Shopper’s Mall
Suppliers of furniture and fixtures.
New Star
LAZADA
Suppliers of machineries and equipment.
New Star
Handyman
Abenson
Surplus Stores
LAZADA
New Point - Ace Hardware

Sources of the utilities of the proposed business:
The working area of a company must be in good condition
where workers must feel comfortable. To attain this
condition, the following must be considered:
Sources of Power. Angeles Electric Corporation (AEC)
provides the primary source of electricity.
Water System. In order to maintain the cleanliness of
the production area, Angeles City Water District (ACWD)
will be the one to supply water in the company.
Source of Communication. PLDT’s telephone system and
internet connection will be used for an easy access and a
way of communication in negotiating to potential suppliers
and buyers.
Sanitation. Comfort rooms are available in the
production area for the use of employees in maintaining
their proper hygiene before and after their work.
Safety. Fire exit and fire extinguishers are
available in case of fire and first aid kit is provided
for unexpected injuries and accidents during working
hours.
Duration of purchasing the raw materials of the
proposed business. Insufficient source of raw materials

usually occurs during calamities or other fortuitous
events. The researchers proposed to purchase raw materials
once a week to ensure the availability of the company’s
stock of raw materials to meet the demand of the product.
Quality control of the proposed business. Quality
Control is a process for maintaining the manufactured
products in great quality. Quality Control is an important
aspect of business to maintain, improve and to prevent the
defects in manufactured products, making sure that outputs
meet customer’s satisfaction.
To achieve a good quality in manufacturing of Chorizo
de Pampanga Garlic Flavored Chicken and Pork Longganisa
the following are needed:
 Choosing the proper quality of ingredients
 Ingredients must examine before and during the
whole procedure.
 Ensure that all the tools and equipment are well
cleaned and accurate to use.
 For the safeness and cleanliness of the product,
workers must wear hair net, face mask, apron and
gloves.
 Workers must be in proper uniform and well
trained.
 Keep the working area well sanitized
 Any date indicated in the label regarding the
life of the product must be correct.
 The final product must be tightly sealed to
avoid error, assuring the quality of it.
 Checking abnormalities of the final product by
performing a visual and functional inspection of
the product.
Waste management of the proposed business.
Manufacturing company must have social responsibility in
disposing their own waste so that the people around them
will not be affected of what they are doing during
production. To make sure the safeness, companies must have
a clean and healthy environment, proper planning and
organizing of waste disposal system to avoid any risk from
employees to the environment.
In disposing waste, the factory is strictly
separating biodegradable and non-biodegradable. Non-
biodegradable like plastic bottles it can be collected and

then sell them to earn an extra income. Biodegradable like
the skin of garlic can be used as organic fertilizer by
mixing it to the soil.
6.4. Financial Aspect
Financial Assumptions
The assumptions were carefully drawn to complete the
financial statements. As a support to the assumptions,
schedules are prepared. These will serve as a guiding
principle in preparing the financial data needed in the
years 2019 to 2023 including the pre – operation.
1. Selling price is computed 23% markup for pork
longganisa in the first year and 25% in the
succeeding years while 50% markup for chicken
longganisa based on their production cost.
2. Cash sales and credit sales are 80% and 20% of the
total sales respectively.
3. Accounts Receivable – End is 5% of credit sales.
4. Allowance for Doubtful Accounts is 5% of the
Accounts Receivable – End and accounts written off
are 5% of beginning allowance for doubtful accounts.
5. Cash purchases and credit purchases on account are
30% and 70% of the total purchases respectively.
6. Accounts Payable – End is 5% of credit purchases.
7. Raw Materials Requirement will have an annual
increase of 5% on its unit cost.
8. The desired ending inventory of Raw Materials is
assumed to cover three days of production.

9. The desired ending inventory of Finished Goods is
equal to three days production.
10. The Manufacturing Supplies ending inventory is 10%
of the annual manufacturing supplies requirement.
11. Manufacturing Supplies will have an annual increase
of 5% on its unit cost.
12. Depreciation is computed using the straight – line
method.
13. The cost of rent expense per month is ₱24,000.00 and
is assumed to increase by 5% annually.
14. Rent Expense will be allocated to Factory Overhead,
Administrative and Selling Expenses for 50%, 30%,
and 20% respectively.
15. Salaries and wages of all employees will increase 5%
annually.
16. Thirteenth month pay is given every year which is
equivalent to 1/12 of the total basic salary earned
by an employee within a year.
17. SSS, EC and PhilHealth contribution are based on the
revised table of SSS and PhilHealth depending upon
the compensation of each employee.

18. The last month of payment for SSS, EC, PhilHealth,
Pag-ibig and VAT will be accrued.
19. Office Supplies will have an annual increase of 5%
on its unit cost.
20. Office Supplies Inventory – End is 10% of the total
office supplies requirement.
21. Cleaning Supplies will have an annual increase of 5%
on its unit cost.
22. Cleaning Supplies expense will increase 5% annually
and allocated to Factory Overhead, Administrative
and Selling Expenses for 50%, 30% and 20%
respectively.
23. Tools will increase by 5% on its unit cost annually
and the tools expense applied the retirement method.
24. Repairs and maintenance is assumed to have an annual
increase of 20php.
25. Utilities Expense is assumed to increase 5% each
year and allocated to Factory Overhead,
Administrative, and Selling Expenses for 50%, 30%,
and 20% respectively.

26. Miscellaneous expense will increase 5% annually and
allocated to Factory Overhead, Administrative, and
Selling Expenses for 50%, 30%, and 20% respectively.
27. Advertising expense will have an annual increase of
2% on its unit cost.
28. Gas Expense will have an annual increase of 2% on
its unit cost.
29. Withdrawal is 80% of Net Income.
30. Business taxes were computed based on the Code
gathered from the City Hall of Angeles City. Gross
sales were considered as tax bases in the
computations.
31. Annual Projected Sales is assumed to increase by
2.50% each year.
32. The total projected cost consists of working capital
that will support the company for a week, furniture
and fixtures, and equipment needed in the operation.
33. The source of finance will be from personal savings
of the sole proprietor.

Meat & Spices Company

Schedule 1
Projected Cost
₱
Working Capital (Sch. 2) 121,111.25
Furnitures & Fixtures)(Sch. 3B) 40,832.00
Machineries & Equipment (Sch. 4B) 63,256.75
Delivery Equipment (Sch. 3) 44,800.00
₱
Total Projected Cost 270,000.00

Schedule 2
Working Capital (6 days)
Purchases (Sch. 52) ₱ 56,520.37
Office Supplies (Sch. 8) 248.96
Manufacturing Supplies (Sch. 11) 5,236.60
Cleaning Supplies (Sch. 17) 155.71
Salaries and Wages (Sch. 59) 41,470.00
SSS and EC (Sch. 61) 1,440.30
PhilHealth (Sch. 61) 263.18
Pag-ibig (Sch. 61) 207.69
Tools Expense (Sch. 20) 38.63
Utilities Expense (Sch. 24) 0.00
Rent Expense (Sch. 25) 4,153.85
Advertising Expense (Sch. 27) 269.23
Gas Expense (Sch. 28) 146.15
Miscellaneous Expense (Sch. 30) 57.69
Fees &Licenses (Sch. 31) 1,195.06
Contingency Fund 9,796.29
Total Working Capital ₱ 121,111.25

Schedule 3A
Furniture and Fixtures (Exclusive of VAT)
Unit Cost
Particular Quantity (Exclusive Total Cost
of VAT)
Furniture and Fixtures - Office
Office Table 2 ₱ 1,427.68 ₱ 2,855.36
Round Table - Receiving
Area 1 5,257.14 5,257.14
Swivel Chair 2 981.25 1,962.50
Small Cabinet 1 1,606.25 1,606.25
Filing Cabinet (with 4
drawers) 1 6,964.29 6,964.29
4 Seater Sofa Set 1 7,141.96 7,141.96
Subtotal ₱ 25,787.50
Furniture and Fixtures - Manufacturing
Monoblock Chair 2 ₱ 133.93 ₱ 267.86
Stainless Steel Working
Table 2 892.86 1,785.71
Furniture and Fixtures - Selling
Shelves (with 5 layers) 1 8,482.14 8,482.14
Subtotal 8,616.07
TOTAL ₱ 36,457.14

Schedule 3B
Furniture and Fixtures (Inclusive of VAT)
Furniture and Fixtures - Office
Office Table 2 1,599.00 ₱ 3,198.00
Round Table - Receiving
Area 1 5,888.00 5,888.00
Swivel Chair 2 1,099.00 2,198.00
Small Cabinet 1 1,799.00 1,799.00
Filing Cabinet (with 4
drawers) 1 7,800.00 7,800.00
4 Seater Sofa Set 1 7,999.00 7,999.00
Furniture and Fixtures - Manufacturing
Monoblock Chair 2 150.00 ₱ 300.00
Stainless Steel Working
Table 2 1,000.00 2,000.00
Furniture and Fixtures - Selling
Shelves (with 5 layers) 1 9,500.00 9,500.00
Subtotal 9,650.00
TOTAL ₱ 40,832.00

Schedule 4A
Machinery & Equipment (Exclusive of VAT)
Unit Cost
Particular Quantity (Exclusive Total Cost
of VAT)
Machinery & Equipment - Office
Air conditioner 1 ₱ 6,691.96 ₱ 6,691.96
Bundy Clock 1 2,790.18 2,790.18
Computer Set 2 10,267.86 20,535.71
Ceiling Fan 1 1,629.46 1,629.46
Calculator 1 401.79 401.79
Water Dispenser 1 713.39 713.39
Printer 1 6,784.82 6,784.82
Machinery & Equipment - Manufacturing

Portable Freezer 1 ₱ 8,034.82 ₱ 8,034.82
Garlic Chopper 2 446.43 892.86
Exhaust Fan (10A) 1 803.35 803.35
Industrial Fan 1 1,098.21 1,098.21
Digital Weighing
Scale 1 997.32 997.32
Sausage Maker Meat
Stuffer 2 2,643.75 5,287.50
Subtotal 23,716.74
TOTAL ₱ 56,479.24

Schedule 4B
Machinery & Equipment (Inclusive of VAT)
Machinery & Equipment - Office
Air conditioner 1 7,495.00 ₱ 7,495.00
Bundy Clock 1 3,125.00 3,125.00
Computer Set 2 11,500.00 23,000.00
Ceiling Fan 1 1,825.00 1,825.00
Calculator 1 450.00 450.00
Water Dispenser 1 799.00 799.00
Printer 1 7,599.00 7,599.00
Machinery & Equipment - Manufacturing
Portable Freezer 1 8,999.00 ₱ 8,999.00
Garlic Chopper 2 500.00 1,000.00
Exhaust Fan (10A) 1 899.75 899.75
Industrial Fan 1 1,230.00 1,230.00
Digital Weighing
Scale 1 1,117.00 1,117.00
Sausage Maker Meat
Stuffer 2 2,961.00 5,922.00
Subtotal 26,562.75
TOTAL ₱ 63,256.75

Schedule 5A
Delivery Equipment (Exclusive of VAT)
Unit Cost
Quantit
Particular (Exclusive Total Cost
y
of VAT)
₱ ₱
Racal Haval 1 40,000.00 40,000.00
TOTAL ₱
40,000.00

Schedule 5B
Delivery Equipment (Inclusive of VAT)
Unit Cost
Quantit
Particular (Inclusive Total Cost
y
of VAT)
Racal Haval 1 44,800.00 ₱ 44,800.00
TOTAL ₱ 44,800.00

Schedule 8
Office Supplies
Particular Quantit Unit Unit Total
y Cost Cost
Ballpen (HBW) 2 12pcs/box 60.00 ₱ 120.00
Binder 4 pieces 96.00 384.00
Bond Paper (long) 1 500 Sheets/Ream 180.00 180.00
Bond Paper (short) 1 500 Sheets/Ream 160.00 160.00
Brown Envelope (Long) 10 pieces 4.00 40.00
Brown Envelope 10 pieces 3.00 30.00
(Short)
Bulletin Board 1 piece 379.00 379.00
Correction Tape 2 pieces 20.00 40.00
Fastener(Plastic) 2 box 30.00 60.00
Flash Drive (16Gig) 2 pieces 390.00 780.00
Folder (Long) 10 pieces 7.00 70.00
Folder (Short) 10 pieces 6.00 60.00
Paper Clip (Big) 2 box 21.00 42.00
Paper Clip (Small) 2 box 8.00 16.00
Pencil (Mongol) 2 12 pieces/ box 84.00 168.00
Pentelpen 2 pieces 39.00 78.00
Pentelpen Ink 2 piece 91.00 182.00
Puncher 2 piece 139.00 278.00
Push Pins 2 30pcs/box 15.00 30.00
Record Book 2 pieces 35.00 70.00
Scotch Tape 6 pieces 29.00 174.00
Sharpener 2 piece 7.00 14.00
Stamp Pad 2 pieces 31.00 62.00
Stamp Pad Ink 2 bottles 35.00 70.00
Staple Wire 2 box 27.00 54.00
Stapler 2 pieces 61.00 122.00
Sticky Note (3x3) 2 pieces 24.00 48.00
Tape Dispenser 2 pieces 86.00 172.00
Time Card 1 100pcs/pack 94.00 94.00
Toner Cartridge - 5 bottles 195.00 975.00
Black
Colored
White Board 1 piece 252.00 252.00
White Board Eraser 2 piece 13.00 26.00
White Board Marker 2 pieces 30.00 60.00

White Board Marker
Refill 2 bottles 81.00 162.00
₱
TOTAL 6,473.00

Schedule 8A
Office Supplies - 2019
Unit Total
Particular Quantity Unit
Cost Cost
Binder 4 pieces 96.00 384.00
Bond Paper (long) 1 500 Sheets/Ream 180.00 180.00
Bond Paper (short) 1 500 Sheets/Ream 160.00 160.00
Brown Envelope
(Short) 10 pieces 3.00 30.00
Flash Drive (16Gig) 2 pieces 390.00 780.00
Pencil (Mongol) 2 12 pieces/ box 84.00 168.00
Puncher 2 piece 139.00 278.00
Stamp Pad 2 pieces 31.00 62.00
Stapler 2 pieces 61.00 122.00
Tape Dispenser 2 pieces 86.00 172.00
Toner Cartridge -
Black 5 bottles 195.00 975.00
Colored
White Board 1 piece 252.00 252.00
White Board Marker
₱
TOTAL 6,473.00

Schedule 8B
Unit
500
Bond Paper (long) 2 Sheets/Ream 189.00 378.00
500
Bond Paper (short) 2 Sheets/Ream 168.00 336.00
Brown Envelope (Short) 10 pieces 3.15 31.50
12 pieces/
Pencil (Mongol) 1 box 88.20 88.20
Sharpener 2 pieces 7.35 14.70
Toner Cartridge -
Black 5 bottles 204.75 1,023.75
Toner Cartridge -
Colored 5 bottles 204.75 1,023.75
White Board Marker
TOTAL ₱ 4,101.30

Schedule 8C
Unit Total
Particular Quantity Unit Cost Cost
Ballpen (HBW) 1 12pcs/box ₱ 66.15 ₱ 66.15
500
Bond Paper (long) 2 Sheets/Ream 198.45 396.90
500
Bond Paper (short) 2 Sheets/Ream 176.40 352.80
12 pieces/
Toner Cartridge -
Black 5 bottles 214.99 1,074.94
Toner Cartridge -
White Board Marker

₱
TOTAL 4,776.03

Snap Snacks Company
Schedule 8D
Unit
500
Sheets/Re
Bond Paper (long) 2 am 208.37 416.75
500
Sheets/Re
Bond Paper (short) 2 am 185.22 370.44
Brown Envelope
(Long) 10 pieces 4.63 46.31
Brown Envelope
(Short) 10 pieces 3.47 34.73
12
pieces/

100pcs/pa
Time Card 1 ck 108.82 108.82
Toner Cartridge -
Black 5 bottles 225.74 1,128.68
Toner Cartridge -
White Board Marker
TOTAL ₱ 4,841.19
Schedule 8E
Supplies - Office 2023
Quantit Unit
Particular y Unit Cost Total Cost
500
Sheets/Rea
Bond Paper (long) 2 m 218.79 437.58
500
Sheets/Rea
Bond Paper (short) 2 m 194.48 388.96
Fastener(Plastic 1Box) 2 box 36.47 72.93
12 pieces/
Pencil (Mongol 1Box) 1 box 102.10 102.10
Staple Wire (1 box) 2 box 32.82 65.64
100pcs/pac
Time Card 1 k 114.26 114.26
Toner Cartridge - Black 5 bottles 237.02 1,185.12
Toner Cartridge -
White Board Marker
TOTAL ₱ 5,242.48

Schedule 11
Manufacturing Supplies
Unit
Particular Quantity Unit Total
Cost
Apron 4 pieces 35.00 ₱ 140.00
Hairnet 15 pieces 10.00 150.00
Facemask 1 50 pcs/pack 150.00 150.00
Disposable Gloves 2 100 pcs/pack 45.00 90.00
Letting 5 pieces 25.00 125.00
Packaging Box (100
units per box) 468 pieces 3.00 1,404.00
Packaging Tape 20 pieces 30.00 600.00
Product Label
Sticker(Front) 2,340 20 pcs/sheet 12.00 28,080.00
TOTAL ₱136,151.50

Schedule 11A
Manufacturing Supplies - 2019
Unit
Cost
Apron 4 pieces 35.00 ₱ 140.00
Packaging Box (100
Packaging Tape 20 pieces 30.00 600.00
Product Label
TOTAL ₱136,151.50

Schedule 11B
Manufacturing Supplies 2020
Unit
Cost
Apron 8 pieces ₱36.75 ₱ 294.00
Packaging Box (100
Packaging Tape 40 pieces 31.50 1,260.00
Product Label
TOTAL ₱287,313.60

Schedule 11C
Unit
Cost
Apron 8 pieces ₱38.59 ₱ 308.70
Packaging Box (100
Product Label
TOTAL ₱309,159.19

Schedule 11D
Unit
Cost
Apron 8 pieces ₱40.52 ₱ 324.14
Packaging Box (100
Product Label
TOTAL ₱332,649.91

Schedule 11E
Unit
Cost
Apron 8 pieces ₱42.54 ₱ 340.34
Packaging Box (100
units per box) 1,014 pieces 3.65 3,697.57
Product Label
TOTAL ₱358,127.95

Schedule 14
Cleaning Supplies Expense
Quantit Unit
Particular y Cost Total
Feather duster 2 ₱50.00 ₱ 100.00
Broom Stick 2 100.00 200.00
Detergent powder (2kg) 1 125.00 125.00
Dipper 1 20.00 20.00
Domex (1000ml) 2 170.75 341.50
Dust broom and Dust Pan 1 1,291.00 1,291.00
Insecticide 1 195.00 195.00
Joy Ultra (500ml) 4 129.00 516.00
Mop 1 299.75 299.75
Pail 1 45.00 45.00
Rags 3 49.25 147.75
Garbage Bag 10 50.00 500.00
Brush 2 118.75 237.50
Sponge 3 10.00 30.00
TOTAL ₱ 4,048.50

Schedule 14
Cleaning Supplies Expense - 2019
Quantit Unit
Particular y Cost Total
Broom Stick 2 100.00 200.00
Dipper 1 20.00 20.00
Domex (1000ml) 2 170.75 341.50
Joy Ultra (500ml) 4 129.00 516.00
Mop 1 299.75 299.75
Pail 1 45.00 45.00
Rags 3 49.25 147.75
Garbage Bag 10 50.00 500.00
Brush 2 118.75 237.50

Sponge 3 10.00 30.00
TOTAL ₱ 4,048.50
Schedule 14B
Cleaning Supplies Expense 2020
Quantit
Particular y Unit Cost Total
Broom Stick 2 105.00 210.00
Dipper 1 21.00 21.00
Domex (1000ml) 2 179.29 358.58
Joy Ultra (500ml) 4 135.45 541.80
Mop 1 314.74 314.74
Pail 1 47.25 47.25
Rags 3 51.71 155.14
Garbage Bag 15 52.50 787.50
Brush 2 124.69 249.38
Sponge 3 10.50 31.50
TOTAL ₱ 4,513.43

Schedule 14C
Quantit
Feather duster 2 ₱ 55.13 ₱ 110.25
Broom Stick 2 110.25 220.50
Dipper 1 22.05 22.05
Domex (1000ml) 2 188.25 376.50
Joy Ultra (500ml) 4 142.22 568.89
Mop 1 330.47 330.47
Pail 1 49.61 49.61
Rags 3 54.30 162.89

Garbage Bag 15 55.13 826.88
Brush 2 130.92 261.84
Sponge 3 11.03 33.08
TOTAL ₱ 4,739.10
Schedule 14D
Quantit
Feather duster 2 ₱ 57.88 ₱ 115.76
Broom Stick 2 115.76 ₱ 231.53
Dipper 1 23.15 23.15
Domex (1000ml) 2 197.66 395.33
Joy Ultra (500ml) 4 149.33 597.33
Mop 1 347.00 347.00
Pail 1 52.09 52.09
Rags 3 57.01 171.04
Garbage Bag 15 57.88 868.22
Brush 2 137.47 274.94
Sponge 3 11.58 34.73
TOTAL ₱ 4,976.05

Schedule 14E
Quantit
Feather duster 2 ₱ 60.78 ₱ 121.55
Broom Stick 2 121.55 243.10
Dipper 1 24.31 24.31
Domex (1000ml) 2 207.55 415.10
Joy Ultra (500ml) 4 156.80 627.20
Mop 1 364.35 364.35

Pail 1 54.70 54.70
Rags 3 59.86 179.59
Garbage Bag 15 60.78 911.63
Brush 2 144.34 288.68
Sponge 3 12.16 36.47
TOTAL ₱ 5,224.85

Schedule 16A
Tools
Kitchen Knife 2 piece 179.75
s ₱ 359.50
Chopping Board 2 piece 88.00 176.00
s
Basin 2 piece 65.00 130.00
s
Measuring Spoon 2 piece 69.75 139.50
s
Measuring Cup 2 piece 99.75 199.50
s
TOTAL ₱ 1,004.50

Schedule 16A
Tools - 2019
s ₱ 359.50
s
Basin 2 piece 65.00 130.00
s
s
s
TOTAL ₱ 1,004.50

Schedule 16B
Tools 2020
s 188.74
Chopping Board 2 piece 184.80
s 92.40
TOTAL ₱ 562.28

Schedule 16C
Tools 2021
Kitchen Knife 2 piece
s ₱ 198.17 ₱ 396.35
s 97.02
Basin 2 piece 143.33
s 71.66
Measuring Spoon 2 piece 153.80
s 76.90
Measuring Cup 2 piece 219.95
s 109.97
TOTAL ₱ 1,107.46

Schedule 16D
Tools 2022
s 208.08
s 101.87
TOTAL ₱ 619.91

Schedule 16E
Tools 2023
Kitchen Knife 2 piece
s ₱ 218.49 ₱ 436.97
s
Basin 2 piece 79.01 158.02
s
s
s
TOTAL ₱ 1,220.98

Schedule 23A
Advertising Expense - 2019
Unit
Cost
Sign Board (20" x 20") 2 Piece ₱ 700.00 ₱ 1,400.00
Business Card 100 Pcs 3.00 300.00
Calendar Posters (12"
50 Pcs 60.00 3,000.00
x 18")
TOTAL ₱ 4,700.00

Schedule 23B
Advertising Expense 2020
Particular Quantity Unit Unit Total
Cost
Calendar Posters (12" x
50 Pcs
18") ₱ 60.25 ₱ 3,012.50
TOTAL ₱ 3,012.50

Schedule 23C
Unit
50 Pcs.
x 18") ₱ 60.50 ₱ 3,025.00
TOTAL ₱ 3,025.00
Schedule 23D
Unit
50 Pcs.
x 18") ₱ 60.75 ₱ 3,037.50
TOTAL ₱ 3,037.50
Schedule 23E
Unit
Calendar Posters (12" Piece
50
x 18") s ₱ 61.00 ₱ 3,050.00
TOTAL ₱ 3,050.00

Schedule 24A
Gas 2019
Diesel 100 Liters ₱ 38.00 ₱ 3,800.00
TOTAL ₱ 3,800.00
Schedule 24B
Gas 2020
Diesel 100 Liters ₱ 38.76 ₱ 3,876.00

TOTAL ₱ 3,876.00
Schedule 24C
Gas 2021
Diesel 100 Liters ₱ 39.54 ₱ 3,953.52
TOTAL ₱ 3,953.52

Schedule 24D
Gas 2022
Diesel 100 Liters ₱ 40.33 ₱ 4,032.59
TOTAL ₱ 4,032.59
Schedule 24E
Gas 2023
Diesel 100 Liters ₱ 41.13 ₱ 4,113.24
TOTAL ₱ 4,113.24
Snap Snacks Company

Schedule 28
Organizational Cost
DTI ₱ 2,000.00
BIR Permit 500.00
Mayor's Permit 500.00
Health & Sanitary Permit 250.00
Sticker fee and Card 35.00
Occupational Permit 1,400.00
Business Plate 200.00
Barangay Permit 500.00
Inspection Fee 30.00
Zoning fee 150.00
Environmental Protection Fee 300.00
Fire and Safety Inspection Fee 476.50
Documentary Stamp Fee 15.00
TOTAL ₱ 6,356.50

Schedule 31A
Raw Materials Requirement 2019
Quantit
Particular y Unit Unit Cost Total
Pork Longganisa
Lean Meat 3,368 Kilograms 180.00 ₱606,227
Fat 1,513 Kilograms 80.00 121,011
millilite
Native Garlic 598,104 r 0.10 59,810
Black Pepper 30,921 grams 0.05 1,546
Sugar 123,602 grams 0.04 4,944
Rock Salt 63,180 grams 0.02 1,264
millilite
Soy Sauce 35,100 r 0.03 1,053
millilite
Cane Vinegar 70,200 r 0.04 2,808
Casing 48,471 grams 0.10 4,847
SUBTOTAL 803,511
Chicken Longganisa
Lean Meat 3,368 grams 130.00 437,831
Fat 1,513 grams 80.00 121,011
millilite
Native Garlic 598,104 r 0.10 59,810
Sugar 123,602 grams 0.04 4,944
Rock Salt 63,180 grams 0.02 1,264
millilite
Soy Sauce 35,100 r 0.03 1,053
Cane Vinegar 70,200 millilite 0.04 2,808
r
Casing 48,471 grams 0.10 4,847
SUBTOTAL 635,114
TOTAL ₱1,438,625

Schedule 31B
Unit
Pork Longganisa
₱1,243,83
Lean Meat 6,775 grams 183.60 8
Fat 3,043 grams 81.60 248,288
1,203,10 millilite
Native Garlic 9 r 0.10 120,311
Sugar 248,630 grams 0.04 9,945
Rock Salt 127,089 grams 0.02 2,542
millilite
Soy Sauce 70,605 r 0.03 2,118
millilite
Cane Vinegar 141,210 r 0.04 5,648
Casing 97,502 grams 0.10 9,750
SUBTOTAL 1,645,550
Chicken Longganisa
Lean Meat 6,775 grams 132.60 898,328
Fat 3,043 grams 81.60 248,288
1,203,10 millilite
Sugar 248,630 grams 0.04 9,945
Rock Salt 127,089 grams 0.02 2,542
millilite
Soy Sauce 70,605 r 0.03 2,118
millilite
Cane Vinegar 141,210 r 0.04 5,648
Casing 97,502 grams 0.10 9,750
SUBTOTAL 1,300,040
₱2,945,59
TOTAL 0

Schedule 31C
Unit
Pork Longganisa
₱1,300,44
Fat 3,119 grams 83.23 259,586
1,233,19 millilite
Sugar 254,848 grams 0.04 10,194
Rock Salt 130,267 grams 0.02 2,605
millilite
Soy Sauce 72,371 r 0.03 2,171
millilite
Cane Vinegar 144,741 r 0.04 5,790
Casing 99,940 grams 0.10 9,994
SUBTOTAL 1,717,287
Chicken Longganisa
Lean Meat 6,944 grams 135.25 939,206
Fat 3,119 grams 83.23 259,586
1,233,19 millilite
Sugar 254,848 grams 0.04 10,194
Rock Salt 130,267 grams 0.02 2,605
millilite
Soy Sauce 72,371 r 0.03 2,171
millilite
Cane Vinegar 144,741 r 0.04 5,790
Casing 99,940 grams 0.10 9,994
SUBTOTAL 1,356,053
₱3,073,34
TOTAL 0

Schedule 31D
Unit
Pork Longganisa
₱1,359,60
Fat 3,197 grams 84.90 271,396
1,264,01 millilite
Sugar 261,218 grams 0.04 10,449
Rock Salt 133,523 grams 0.02 2,670
millilite
Soy Sauce 74,180 r 0.03 2,225
millilite
Cane Vinegar 148,359 r 0.04 5,934
Casing 102,438 grams 0.10 10,244
SUBTOTAL 1,792,193
Chicken Longganisa
Lean Meat 7,118 grams 137.96 981,937
Fat 3,197 grams 84.90 271,396
1,264,01 millilite

Sugar 261,218 grams 0.04 10,449
Rock Salt 133,523 grams 0.02 2,670
millilite
Soy Sauce 74,180 r 0.03 2,225
millilite
Cane Vinegar 148,359 r 0.04 5,934
Casing 102,438 grams 0.10 10,244
SUBTOTAL 1,414,525
₱3,206,71
TOTAL 8

Schedule 31E
Unit
Pork Longganisa
₱1,421,48
Fat 3,277 grams 86.59 283,748
1,295,63 millilite
Sugar 267,752 grams 0.04 10,710
Rock Salt 136,863 grams 0.02 2,737
millilite
Soy Sauce 76,035 r 0.03 2,281
Cane Vinegar 152,070 millilite 0.04 6,083
r
Casing 105,001 grams 0.10 10,500
SUBTOTAL 1,870,458
Chicken Longganisa
Lean Meat 7,296 grams 140.72 1,026,629
Fat 3,277 grams 86.59 283,748
1,295,63 millilite
Sugar 267,752 grams 0.04 10,710
Rock Salt 136,863 grams 0.02 2,737
millilite
Soy Sauce 76,035 r 0.03 2,281
millilite
Cane Vinegar 152,070 r 0.04 6,083
Casing 105,001 grams 0.10 10,500
SUBTOTAL 1,475,601
₱3,346,05
TOTAL 9

Schedule 35A
Annual Unit Cost 2019
Pork Longganisa
Direct Materials 803,510.87
Divide by no. of units produced 23,400
Direct Materials Cost per Unit 34.34
Direct Labor 124,800.00
Direct Labor Cost per Unit 5.33
Factory Overhead 274,153.63

Factory Overhead Cost per Unit 11.72
UNIT COST ₱51.39
Chicken Longganisa
Direct Materials 635,114.44
UNIT COST ₱44.19

Schedule 35B
Pork Longganisa
Direct Materials 1,645,550.39

UNIT COST ₱52.09
Chicken Longganisa
UNIT COST ₱44.75

Schedule 35C
Pork Longganisa
UNIT COST ₱53.28
Chicken Longganisa
UNIT COST ₱45.79

Schedule 35D
Pork Longganisa
UNIT COST ₱54.52
Chicken Longganisa

UNIT COST ₱46.89

Schedule 35E
Pork Longganisa
UNIT COST ₱55.77
Chicken Longganisa

UNIT COST ₱47.98

Schedule 36A
Projected Selling Price 2019
Pork Longganisa
Unit Cost ₱51.39
Mark Up: (40%) 20.55
Add: 12% VAT 8.63
Round Off 81
Chicken Longganisa
Unit Cost ₱44.19
Mark Up: (40%) 17.68
Add: 12% VAT 7.42
Round Off 69
Schedule 36B
Pork Longganisa
Unit Cost ₱52.09
Mark Up: (40%) 20.84
Add: 12% VAT 8.75
Round Off 82
Chicken Longganisa
Unit Cost ₱44.75
Mark Up: (40%) 17.90
Add: 12% VAT 7.52
Round Off 70
Schedule 36C
Pork Longganisa
Unit Cost ₱53.28
Mark Up: (40%) 21.31
Add: 12% VAT 8.95
Round Off 84
Chicken Longganisa
Unit Cost ₱45.79
Mark Up: (40%) 18.32
Add: 12% VAT 7.69
Round Off 72
Schedule 36D
Pork Longganisa
Unit Cost ₱54.52
Mark Up: (40%) 21.81
Add: 12% VAT 9.16
Round Off 85
Chicken Longganisa
Unit Cost ₱46.89
Mark Up: (40%) 18.75
Add: 12% VAT 7.88
Round Off 74
Schedule 36E
Pork Longganisa
Unit Cost ₱55.77
Mark Up: (40%) 22.31
Add: 12% VAT 9.37
Round Off 87
Chicken Longganisa
Unit Cost ₱47.98
Mark Up: (40%) 19.19
Add: 12% VAT 8.06
Round Off 75

Schedule 37A
Sales Budget (Inclusive 12% VAT) 2019
Pork Longganisa
Quantity 22,500
Multiply unit selling price (inclusive of VAT) 81
₱1,812,946.4
Total Sales (inclusive of VAT)
8
Chicken Longganisa
Quantity 22,500
₱1,559,056.4
8

Schedule 37B
Pork Longganisa
Quantity 47,047
₱3,842,616.8
0
Chicken Longganisa
Quantity 47,047
₱3,301,120.8
8
Schedule 37C
Pork Longganisa
Quantity 48,224
₱4,028,722.4
1
Chicken Longganisa
Quantity 48,224
₱3,462,578.7
5

Schedule 37D
Pork Longganisa
Quantity 49,430
₱4,225,805.9
5
Chicken Longganisa
Quantity 49,430
₱3,633,897.9
6
Schedule 37E
Pork Longganisa
Quantity 50,665
₱4,430,764.6
2
Chicken Longganisa
Quantity 50,665
₱3,811,933.9
8

Schedule 38A
Breakdown of Sales (in Units) 2019
Pork Longganisa
Cash Sales
Units to be sold 22,500
Multiply by 80%
Subtotal in units 18,000
Credit Sales
Multiply by 20%
Chicken Longganisa
Cash Sales
Multiply by 80%
Credit Sales
Multiply by 20%
Schedule 38B
Pork Longganisa
Cash Sales
Multiply by 80%
Credit Sales
Multiply by 20%
Chicken Longganisa
Cash Sales
Multiply by 80%
Credit Sales
Multiply by 20%
Schedule 38C
Pork Longganisa
Cash Sales
Multiply by 80%
Credit Sales
Multiply by 20%
Chicken Longganisa
Cash Sales
Multiply by 80%
Credit Sales
Multiply by 20%
Snap Snacks Company

Schedule 38D
Pork Longganisa
Cash Sales
Multiply by 80%
Credit Sales
Multiply by 20%
Chicken Longganisa
Cash Sales
Multiply by 80%
Credit Sales
Multiply by 20%
Schedule 38E
Pork Longganisa
Cash Sales
Multiply by 80%
Credit Sales
Multiply by 20%
Chicken Longganisa
Cash Sales
Multiply by 80%
Credit Sales
Multiply by 20%

Schedule 39A
Sales Budget - Cash Sales 2019
Pork Longganisa

Multiply by 80%
Multiply by 80.58
Cash Sales ₱1,450,357.18
Chicken Longganisa
Multiply by 80%
Multiply by 69.29
Cash Sales ₱1,247,245.18

Schedule 39B
Pork Longganisa
Multiply by 80%
Multiply by 81.68
Cash Sales ₱3,074,093.44
Chicken Longganisa
Multiply by 80%
Multiply by 70.17
Cash Sales ₱2,640,896.71
Schedule 39C
Pork Longganisa
Multiply by 80%
Multiply by 83.54
Cash Sales ₱3,222,977.93
Chicken Longganisa
Multiply by 80%
Multiply by 71.80
Cash Sales ₱2,770,063.00

Schedule 39D
Pork Longganisa
Multiply by 80%
Multiply by 85.49
Cash Sales ₱3,380,644.76
Chicken Longganisa
Multiply by 80%
Multiply by 73.52
Cash Sales ₱2,907,118.37
Schedule 39E
Pork Longganisa
Multiply by 80%
Multiply by 87.45
Cash Sales ₱3,544,611.70
Chicken Longganisa
Multiply by 80%

Multiply by 75.24
Cash Sales ₱3,049,547.18

Schedule 40A
Sales Budget - Credit Sales 2019
Pork Longganisa
Multiply by 20%
Multiply by 80.58
Credit Sales ₱362,589.30
Chicken Longganisa
Multiply by 20%
Multiply by 69.29
Schedule 40B
Pork Longganisa
Multiply by 20%
Multiply by 81.68
Chicken Longganisa
Multiply by 20%
Multiply by 70.17

Schedule 40C
Pork Longganisa
Multiply by 20%
Multiply by 83.54
Chicken Longganisa
Multiply by 20%
Multiply by 71.80
Schedule 40D
Pork Longganisa
Multiply by 20%
Multiply by 85.49
Chicken Longganisa
Multiply by 20%
Multiply by 73.52

Schedule 40E
Pork Longganisa
Multiply by 20%
Multiply by 87.45
Chicken Longganisa
Multiply by 20%
Multiply by 75.24

Schedule 50A
Raw Materials Ending Inventory 2019
Pork Longganisa
Lean Meat 130 kilograms 180.00 ₱23,316.43
Fat 58 kilograms 80.00 4,654.29
Garlic 23,004 milliliter 0.10 2,300.40
Black Pepper 1,189 grams 0.05 59.46
Sugar 4,754 grams 0.04 190.16
Rock Salt 2,430 grams 0.02 48.60
Soy Sauce 1,350 milliliter 0.03 40.50
Cane Vinegar 2,700 milliliter 0.04 108.00
Casing 1,864 grams 0.10 186.43
SUBTOTAL 30,904.26
Chicken Longganisa
Lean Meat 130 kilograms 130.00 16,839.64
Fat 58 kilograms 80.00 4,654.29
Sugar 4,754 grams 0.04 190.16
Casing 1,864 grams 0.10 186.43
SUBTOTAL 24,427.48
TOTAL ₱55,331.74

Schedule 50B
Pork Longganisa
Fat 60 kilograms 81.60 4,866.06

Sugar 4,873 grams 0.04 194.91
Casing 1,911 grams 0.10 191.09
SUBTOTAL 32,250.27
Chicken Longganisa
Fat 60 kilograms 81.60 4,866.06
Sugar 4,873 grams 0.04 194.91
Casing 1,911 grams 0.10 191.09
SUBTOTAL 25,478.79
TOTAL ₱57,729.06

Schedule 50C
Pork Longganisa
Fat 61 kilograms 83.23 5,087.49

Sugar 4,995 grams 0.04 199.78
Casing 1,959 grams 0.10 195.87
SUBTOTAL 33,656.19
Chicken Longganisa
Fat 61 kilograms 83.23 5,087.49
Sugar 4,995 grams 0.04 199.78
Casing 1,959 grams 0.10 195.87
SUBTOTAL 26,576.57
TOTAL ₱60,232.76

Schedule 50D
Pork Longganisa
Fat 63 kilograms 84.90 5,318.94
Sugar 5,119 grams 0.04 204.78

Casing 2,008 grams 0.10 200.76
SUBTOTAL 35,124.20
Chicken Longganisa
Fat 63 kilograms 84.90 5,318.94
Sugar 5,119 grams 0.04 204.78
Casing 2,008 grams 0.10 200.76
SUBTOTAL 27,722.49
TOTAL ₱62,846.69

Schedule 50E
Pork Longganisa
Fat 64 kilograms 86.59 5,560.96
Sugar 5,247 grams 0.04 209.90

Casing 2,058 grams 0.10 205.78
SUBTOTAL 36,657.61
Chicken Longganisa
Fat 64 kilograms 86.59 5,560.96
Sugar 5,247 grams 0.04 209.90
Casing 2,058 grams 0.10 205.78
SUBTOTAL 28,919.12
TOTAL ₱65,576.74

Schedule 55A
Finished Goods Ending Inventory 2019
Pork Longganisa
Units available for sales 23,400
Divide by no. of days in one year of
production (26 days* 6 months) 156
Units available for sale per day 150.00
Multiply by 6 days 6
Total 900.00
Multiply by Unit Cost 51.39
SUBTOTAL 46,248.63
Chicken Longganisa
Units available for sales 23,400.00

Total 900.00
SUBTOTAL 39,771.85
TOTAL ₱86,020.48
Schedule 55B
Pork Longganisa
Total 922.50
SUBTOTAL 48,052.44
Chicken Longganisa
Total 922.50
SUBTOTAL 41,280.96
TOTAL ₱89,333.40
Schedule 55C
Pork Longganisa
Total 945.58
SUBTOTAL 50,379.62
Chicken Longganisa
Total 945.58
SUBTOTAL 43,299.93
TOTAL ₱93,679.56

Schedule 55D
Pork Longganisa
Units available for sale per day 162
Total 969
SUBTOTAL 52,843.49
Chicken Longganisa
Total 969
SUBTOTAL 45,441.71
TOTAL ₱98,285.19

Schedule 55E
Pork Longganisa
Total 993
SUBTOTAL 55,407.33
Chicken Longganisa
Total 993
SUBTOTAL 47,668.77
TOTAL ₱103,076.10
Financial Ratios.
Test of liquidity. It measures the firm’s ability to
repay currently maturing debts or debts maturing within
the next operating cycle.
Table 79 shows the current ratio for five years
starting 2019 to 2023. It indicates that the company has
sufficient current assets to cover its current
liabilities. For 2019, the company has ₱1.56 to pay for
every ₱1.00 of its current obligations. Current ratio for
2020, 2021, 2022, and 2023 are 2.79, 5.55, 7.86, and
10.05, respectively.
Table 79
Current Ratio
Current Ratio
2019 2020 2021 2022 2023
137,063.6 398,239.9 832,644.0 1,231,458.6 1,651,824.7
Current Assets 2 9 6 9 2
Current 142,581.0 150,007.3
Liabiilities 87,910.86 3 2 156,649.14 164,322.28
CURRENT RATIO 1.56 2.79 5.55 7.86 10.05
Current Assets
Current Ratio =
Current Liabilities
Table 80 shows the quick ratio of the proposed
business. Quick assets are cash and other assets that can
be converted to cash quickly which include the cash and
accounts receivable of the company. For the year 2019, the
company has ₱2.76 quick assets for every ₱1.00 of its
current obligations. Quick ratio for 2020, 2021, 2022, and
2023, are 4.60, 6.97, 9.30, and 11.46, respectively. It is
important that the company be able to back up its current
obligations with its quick assets in case of urgent
defrayal. In this case, with a ratio of 2.76:1, the
company is said to be in good standing in terms of its
ability to meet currently maturing obligations.
Table 80
Acid Test Ratio
Quick Ratio
2019 2020 2021 2022 2023
Quick Assets 242,625.31 656,440.10 1,046,152.85 1,456,943.73 1,882,415.92
Current
87,910.86 142,581.03 150,007.32 156,649.14 164,322.28
Liabilities
QUICK RATIO 2.76 4.60 6.97 9.30 11.46
Quick Assets
Quick Ratio =
Current Liabilities
Table 81 shows the ratio of current assets to total
assets in five years. It indicates the extent of total
funds invested for the purpose of working capital and

throws light on the importance of current assets of a
firm. For the year 2019, the ratio is 0.2625:1 which means
that 26.25% of the total assets are currently convertible.
Current assets to total assets for 2020, 2021, 2022, and
2023, are 42.53%, 62.26%, 71.74%, and 77.43%,
respectively. These assets are convertible in 12 months.
Table 81
Current Assets to Total Assets
Current Assets to Total Assets

2019 2020 2021 2022 2023
Current Assets 137,063.62 398,239.99 832,644.06 1,231,458.69 1,651,824.72

Total Assets 521,905.64 936,361.25 1,316,213.49 1,716,582.99 2,133,254.67
CURRENT ASSETS
TO TOTAL ASSETS 26.25% 42.53% 63.26% 71.74% 77.43%
Current Assets
Current Assets to Total Assets =
Total Assets
Test of solvency and stability. These are ratios that
measure the long–term financial health of the company to
meet its debt and other obligations as well as its
prospects for growth and safety of investment.
Table 82 reflects the debt ratio of the proposed
business for five years. Debt ratio is a solvency ratio
that measures a firm’s total liabilities as a percentage

of its total assets. In a sense, the debt ratio shows a
company’s ability to pay off its liabilities with its
assets. Shown in the table, for 2019, 2020, 2021, 2022,
and 2023, of all assets of the proposed business, 16.85%,
15.23%, 11.40%, 9.13%, 7.70%respectively, came from debt
financing. The debt ratio decreases every year which means
that the company performs with decreasing dependence on
short-term and long-term borrowings. It also signifies
that assets increased faster than the liabilities of the
company. This is a positive response in relation to the
financial well-being of the company.
Table 82
Debt Ratio
Debt Ratio
2019 2020 2021 2022 2023
Total
Liabilities 87,910.86 142,581.03 150,007.32 156,649.14 164,322.28
Total 1,316,213.4 1,716,582.9 2,133,254.6
521,905.64 936,361.25
Assets 9 9 7
DEBT RATIO 16.85% 15.23% 11.40% 9.13% 7.70%
Total Liabilities
Debt Ratio=
Total Assets
Table 83 reflects the proprietary ratio or the
proportion of the total assets provided by the sole

proprietor of the proposed business. For the year 2019,
of the total assets, 83.15% were provided by the owner
through his/her investment. The owner’s equity or
capital is increased with net income and decreased with
a loss. Hence, the performance of the company dictates
whether the capital would increase or decrease. The
proprietary ratio for 2020, 2021, 2022 and 2023 are
84.77%, 88.60%, 90.87%, and 92.30%, respectively.
Table 83
Equity Ratio
Equity Ratio
2019 2020 2021 2022 2023
433,994.7
Owner's Equity 8 793,780.22 1,166,206.17 1,559,933.85 1,968,932.39
521,905.6
936,361.25 1,316,213.49 1,716,582.99 2,133,254.67
Total Assets 4
EQUITY RATIO 83.15% 84.77% 88.60% 90.87% 92.30%
Owner’s Equity
Proprietary Ratio=
Total Assets
Table 84 shows the Debt to Equity ratio of the
proposed business. This ratio indicates how much debt a
company is using to finance its assets relative to the
value of shareholders' equity. For the year 2019, if the
owner’s equity is 100%, the size of the total liabilities

is 20.26%. The percentage of debt to equity are 20.26%,
17.96%, 12.86%, 10.04%, and 8.35%, in year 2019, 2020,
2021, 2022 and 2023, respectively. The decrease from
20.26% to 8.35% indicates a positive effect which means
the business decreases its dependence on borrowings.
Table 84
Debt to Equity Ratio
Debt to Equity Ratio

2019 2020 2021 2022 2023
Total
Liabilities 87,910.86 142,581.03 150,007.32 156,649.14 164,322.28
Owner's 1,166,206.1 1,559,933.8
433,994.78 793,780.22 1,968,932.39
Equity 7 5
EQUITY RATIO 20.26% 17.96% 12.86% 10.04% 8.35%
Total Liabilities
Debt to Equity Ratio=
Owner’s Equity
Test of profitability. Evaluate the ability of the
entity in utilizing and operating its asset. Profitability
ratios are combination of asset and debt management
showing their effect to return on equity.
Table 85 shows the gross profit rate of the proposed
business. Gross profit is the profit generated right after
consideration of cost of goods sold. Gross profit margin
is a financial metric used to assess a company's financial

health and business model by revealing the proportion of
money left over from revenues after accounting for the
cost of goods sold. For 2019, 2020, 2021, 2022 and 2023,
the gross profit rate is 42.63%, 41.75%, 41.36%, 41.56%,
and 41.28%, respectively.
Table 85
Gross Profit Margin
Gross Profit Margin
2019 2020 2021 2022 2023

2,663,065.4 2,766,536.5 2,916,299.4 3,037,821.0
Gross Profit 1,283,585.95 2 9 8 3
6,378,337.2 6,688,661.7 7,017,592.7 7,359,552.3
3,010,716.93
Net Sales 2 5 8 2
GROSS PROFIT
RATE 42.63% 41.75% 41.36% 41.56% 41.28%
Gross Profit
Gross Profit Margin= Table 86
Net Sales
reflects the rate of return on sales of the proposed
business. This is the amount of the net income per peso of
sales. For the year 2019, for every ₱1.00 of sales, the
net income is 27 centavos and the total cost of goods
sold, selling, and administrative expenses are 73
centavos. While for 2020, 2021, 2022 and 2023, the rate of
return on sales is 28 centavos.

Table 86
Rate of Return on Sales

2019 2020 2021 2022 2023
Net Income 819,973.91 1,798,927.21 1,862,129.75 1,968,638.39 2,044,992.69
Net Sales 3,010,716.93 6,378,337.22 6,688,661.75 7,017,592.78 7,359,552.32
RATIO 0.27 0.28 0.28 0.28 0.28
Net Income
Rate of return on sales =
Net Sales
Table 87 indicates the profitability on the use of
the total assets or total capital. For the year 2018, for
every ₱1.00 of total assets used, the net income that
flows into the business is ₱2.07. Years 2020, 2021, 2022
and 2023 marked a rate of return on assets of 2.47, 1.65,
1.30, and 1.06, respectively. This purports that every
assetis utilized with efficiency.
Table 87
Rate of Return on Total Assets

2019 2020 2021 2022 2023

1,798,927.2 1,862,129.7 1,968,638.3 2,044,992.6
Net Income 819,973.91 1 5 9 9
Average Total 1,126,287.3 1,516,398.2 1,924,918.8
395,952.82 729,133.45
Assets 7 4 3
Rate of Return
on Total Assets 2.07 2.47 1.65 1.30 1.06
Net Income
Rate of Return on Total Assets =
Ave. Total Assets
Payback period. Payback period evaluates the length
of time required to recover the full amount of initial
investment.
Table 88 shows the length of time required to
recovery the amount of initial investment through the
business’ cash inflows. The investment will be recovered
in 2020. The proprietor’s capital of ₱270,000 will be
fully recovered in a short period of 1.61 year. The cash
inflow for 2019 and 2020 amount to ₱819,937.91 and
₱1,798,927.21, which is enough to cover the initial
investment by the sole proprietor.
Table 88
Payback Period of Meat & Spices Company
Payback Period
Yea
r Net Income Depreciation Bad Debts Cash Inflows
201 ₱
9 ₱ 819,973.91 ₱ 9,739.73 1,686.00 ₱ 821,659.91
202
1,798,927.21 19,479.46 1,970.17 1,800,897.38
0
202
1,862,129.75 19,479.46 352.38 1,862,482.12
1
202
1,968,638.39 19,479.46 371.48 1,969,009.88
2
202
2,044,992.69 19,479.46 387.99 2,045,380.68
3
Yea
r Cash Inflows Needed Years
201
821,659.91 821,659.91
9 1.00
202
1,800,897.38 551,659.90
0 0.31
₱ 270,000.00 0.69
1.61 Years
Net Investment
Payback Period =
Ave. Annual Cash Inflows
Profitability index. Profitability index is the ratio
of the total present value of future cash flows to the
initial investment.
Table 89 shows the profitability index of the
proposed business.The present value factor is derived
using interpolation method. As indicated from the

computation, the profitability index is higher than 1,
which means that the project is acceptable.
Table 89
Profitability Index
Year Annual Cash PVCI @ 13.94 % PVCI

Inflows
2019 ₱ 821,659.91 0.87765 ₱ 721,133.85
2020 1,800,897.38 0.77028 1,387,191.87
2021 1,862,482.12 0.67604 1,259,109.40
2022 1,969,009.88 0.59333 1,168,269.49
2023 2,045,380.68 0.52074 1,065,106.60
Total 5,600,811.21
Divide by: Cost of Investment 270,000.00
Profitability Index 20.74
Profitability Index Present Value of Cash Inflows

= Cost of Investment
Supporting computations for the rate of return using
interpolation method:
Year Annual Cash

Inflows
2019 ₱ 821,659.91
2020 1,800,897.38
2021 1,862,482.12
2022 1,969,009.88
2023 2,045,380.68
Total 8,499,429.97
Divide by: 5
Ave. Cash Inflow ₱1,699,885.99
Cost of Investment 270,000.00

=
Ave. Cash Inflow 1,699,885.99
= 0.1588
The present value factor for 5 periods is 0.1588
which is found in between 13% and 14% using the present
value table (see Appendix Q).
Using interpolation method:
13% 0.1401 0.0187

? 0.1588 0.0198
14% 0.1599 0.0011
To compute the exact internal rate of return:
IRR = 13%+(1%x0.0187/0.0198) = 13.94%
IRR = 14%-(1%x0.0011/0.0198) = 13.94%

7. Feasibility and viability of the manufacturing of
garlic flavored longganisa and chicken longganisa
Test of feasibility and viability.The business is
feasible if the proposed product can be built in a finite
investment wherein the product is safe, reliable, usable,
sustainable, maintainable, manufacturable, and affordable.
Moreover, there are some indicators that the business is
considered viable. These indicators include the returned
of profit and it has assets (cash and other reserve funds)
for day-to-day operations and also to weather those ups
and downs that all businesses.
Table 90.It shows the indicators and results of
garlic flavored longganisa and chicken longganisa is
considered as feasible. The researchers were able to
identify the resources, tools and equipment that are
needed in the operation. These resources, tools and
equipment have met the capacity to produce the desired
product. Also, the production personnel are capable of
converting the raw materials into a finished product.
The researchers were able to determine that the
garlic flavored longganisa and chicken longganisais also
viable. The supporting assumptions to compute the

necessary accounts on the financial aspect were used to
determine the business solvency and profitability. It
shows that the business hasenough assets to cover its
liabilities for 2019; the company has ₱1.56 to pay for
every ₱1.00 of its current obligations. Furthermore, the
business will generate revenue within the five years of
operation wherein for 2019; it has a net income of
₱819,973.91 with a gross profit rate of 42.63%, rate of
return on sales of 0.27 and a rate of return on total
assets of 2.07. The payback period of the proposed
business that will cover the initial investment of the
owner is for 18 months. Lastly, the business has a 20.74
of profitability index, which means that the project is
acceptable.
Table 90
Feasibility and Viability of manufacturing Garlic
Feasibility and Viability Indicators
Formula
Results
Net income
2019 – ₱ 819,973.91
2020 – 1,798,927.21
2021 – 1,862,129.75
2022 - 1,968,638.39
2023 – 2,044,992.69
Current Ratio
Current Asset
Current
Liabilities
2019 – 1.56
2020 – 2.79
2021 – 5.55
2022– 7.86
2023 – 10.05
Gross Profit Margin
Gross
Profit
Net Sales
2019 – 42.63%
2020 – 41.75%
2021 – 41.36%
2022– 41.56%
2023 – 41.28%
Net Income
Net Sales
2019 – 0.27
2020 – 0.28
2021 – 0.28
2022– 0.28
2023 – 0.28
Net Income
Ave. Total
Assets
2019 – 2.07
2020 – 2.47
2021 – 1.65
2022– 1.30
2023 – 1.06
Payback Period
Net Investment
Ave. Annual
Cash Inflows
1.61 years
Profitability Index
Present Value
of Cash
Inflows
Cost of
Investment
20.74>1
Conclusion
Based on the analysis and interpretation on the four
business management aspects, the researchers have
concluded the following:
Sole proprietorship is the most common form of
business used by the Meat Manufacturing Company.
Concerning the type of business organization, the line
type of organizational structure is commonly used. In
order for the business to operate, the following
requirements must be secured: DTI Permit, Mayor’s Permit,
BIR Permit, Municipal License, Health and Sanitary Permit,

Fire and Safety Certificate and Zoning Inspection
Certificate. Meat ManufacturingCompanyhiredemployees with
the following qualifications: For the selling personnel,
he/she must be at least a high school graduate with at
least have 1 year of working experience.For the production
personnel, he/she must be at least a high school graduate
with at least have 1 year or 2 years of working
experience.Also, for the administrative/managerial
personnel, he/she must have a bachelor’s degree in any
business-related course and shouldatleast have 1 year or 2
years of working experience
The employees will be compensated with not less than
the daily minimum wage set in the region of ₱400.00.The
problems that usually faced by the employers to its
employees are tardiness, lack of concentration and
absenteeism and the possible courses of actions to be
implemented by the management are Open Forum, Re-
orientation and seminars.
The target markets of the business are the local
establishments, public market, grocery stores and general
public.There is an increase in terms of supply and demand
situation.Full manufacturingcost plus mark-up is the

pricing method commonly used. And the medium of
advertising that commonly used by business are through
giving a free taste and word of mouth. Thecompany
distribute their product by wholesale and retail.
Moreover, the most preferred amount of
longganisafrequently bought by consumers is 250g.The
consumers are well convinced to buy the product if it will
be introduced in the market.
The factors to be considered in choosing the location
of the business are the following: neighborhood services,
environment, and utilities. The most common process
involved are grounding, casing, mixing,
packaging,preserving, filling, and cooling/freezing.
Through this processes,the company encountered
difficulties such as breakage of tools or equipment,
personnel’s performance, lack of supply and weather. The
most common raw materials used which being purchased daily
and weekly is ground pork, garlic, ground pepper, soy
sauce, atsuete, and casing and the common sources of these
materials are Manufacturers. To ensure the quality of the
product, the following are needed: Maintaining the
sanitation of production area selecting good raw

materials, periodic inspection of tools and equipment,
proper warehousing of inventory, conducting training to
employees/personnel and, ensuring the package quality.The
company’s production waste materials should be disposed of
correctly to guarantee the health and safeness of the
employee and the management itself.
The source of capital commonly used by the companies
bytheir personal savings. The initial working capital
requirement is ₱100,001 and above. The purchases of raw
materials are being paid by cash or installment and often
paid daily.The average weekly sales price is ₱50,001 and
above and the average weekly operating expenses is less
than ₱5,000. And the payback period of the company is 18
months.
Based on the analysis done, the researchers hereby
concluded that the proposed study is feasible and viable
as it shows that it will have a place in the market. Andin
terms of profitability, it is in no doubt profitableas
proven in the financial statement that the indicators like
the payback period is deemed profitable.

Recommendation
The Meat & Spices Company is proven feasible, viable
and profitable based on the result of the study.So the
researchers are looking forward that The Meat & Spices
Company will be established with the following
recommendations:
The researchers recommend that The Meat & Spices
Company will be established as a sole proprietorand will
have a line type organizational structure which requires
six employees composed of general manager/sales
officer/production supervisor, accountant, sales staff,
delivery man/production staff, and two production
staff.Every employee will be given benefits such us; SSS,
Pag-ibig, Philhealth and 13th month pay and will have a
daily salary of not lower than ₱400.00 following the
minimum wage declared by the region.
The Meat & Spices Companyrecommended target market
are the local establishments, public market, grocery
stores and general public. Based on the analysis done
regarding demand and supply, the projected demand for 2019
of 37,332,555 is higher than the projected supply of
28,317,251. The gap rate is 24% while the market share

rate is 0.25%.Thus, Chorizo de Pampanga has a niche in the
market place in which the company will be capable of
succeeding considering its competitive advantage
particularly in providing unique and quality longganisa at
an affordable price.In terms of distribution of the
product to its target markets, the company will execute
wholesaling, retailing and direct selling. The projected
selling price for 2019 is ₱81.00 and ₱69.00 for 250grams
for the garlic flavored pork longgansia and chicken
longganisa respectively.
The recommended business name is “Meat & Spices
Company” which will be registered to the Department of
Trade and Industry and will produced longganisa which will
be named as “Chorizo de Pampanga Garlic Flavored
Longganisa”. The recommended location of the business will
be at CHH Place Corner Volga St., Friendship Highway,
Angeles City that has a total land area of 120 square
meters. The company will ensure that all the essential
requirements of the city government regarding sanitation
will be achieved. Moreover, the company will make sure
that the waste management system will be executed strictly
as to what has been planned to maintain the cleanliness

and healthiness of the workplace, employees, management
and the people nearby.
The recommended initial investment for the proposed
business is ₱270,000. This includes the 6 days working
capital of ₱121,111.25. Moreover, the initial investment
will be recovered after 1.61 years. Also, the current
ratio for the first year is ₱1.56 which means that the
company will be able to meet all its current obligations.
The equity ratios showed that the company is solvent and
the rate of return on sales of 27% for the first year is
sufficient enough to cover all its operating expenses. In
addition, the profitability index of 20.74 is indicative
that the project is acceptable.

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Appendix A
Letter of Approval
Appendix B
Questionnaire for Manufacturers

Appendix C
Questionnaire for Consumers
Name (Optional):__________________________________________________
Address: _________________________________________________________
Gender: ( ) Male ( ) Female Age: ( ) 18 – 27 ( ) 28 – 37 ( ) 38 – 47 ( ) 48 – 57 ( ) 58 and above
Instruction: Mark the appropriate answer with a check (√) in the space provided for each
number. (You can check more than one (1) if needed.)
1. Do you eat longganisa?

____Yes ____No (Proceed to #4)
2. How often do you eat longganisa?

____ Everyday ____ Every other week
____ Every other day ____ Every month
____ Once a week ____ Others (pls. specify) _____________
3. What quantity do you prefer in eating longganisa?

____ 2 pcs. ____ 5 pcs.
____ 3 pcs. ____ Others (pls. specify) _____________
____ 4 pcs.
4. Do you buy longganisa?

____Yes ____No (Proceed to #8)
5. How often do you buy longganisa?

____ Everyday ____ Every other week
____ Every other day ____ Every month
____ Once a week ____ Others (pls. specify) _____________
6. For what purposes do you buy longganisa?

____ For gifts ____ For home consumption (other family member)
____ For giveaways ____ Others (pls. specify) _____________
____ For special occasion
7. What amount do you prefer in buying longganisa?

____ Half dozen (250g) ____ 2 dozen (1kg)
____ 1 dozen (500g) ____ Others (pls. specify) _____________
8. Are you familiar with garlic flavored products?

____Yes ____No
9. Have you tastedgarlic flavored products?

____Yes ____No
10. If yes, what product?

____ Chips ____ Biscuit
____ Cake ____ Candy
____ Bread ____ Others (pls. specify) _____________
11. Do you want to try chicken and porklongganisa with garlic?

____Yes ____No
12. How much is the average monthly income of your family/household?

____ P 10,000 below ____ P 20,001 – 40,000
____ P 10,001 - 20,000 ____ P 40,001 – above
Appendix D
Business Tax Table
Appendix E
Schedule of SSS and EC Contributions
Appendix F
Phil Health Premium Contributions
Appendix G
Mayor’s Permit
Appendix H
Certificate of Zoning Compliance
Appendix I
Sanitary Permit
Appendix J
Fire Safety Inspection Permit

Appendix K
Certificate of Accreditation
Appendix L
Certificate of Business Name Registration
Appendix M
DOLE Certificate of Registration
Appendix N
Business Permit Plate
Appendix O
BIR Permit
Appendix P
Barangay Business Clearance
Appendix Q
Present Value of 1 Table
Appendix R
Letter for Angeles City Business List
Appendix S
Letter for Mabalacat City Business List
Appendix T
Letter for City of San Fernando Business List

Appendix U
Letter for Suppliers

AIRALYN JOYCE A. PINLAC

Blk 143 Lot 10 Northville15, Brgy. Cutud,
Angeles City
Cell. No.: +639755416350
E-mail Add: a.pinlac04@gmail.com
Objective  Continue the practice of my profession in a service-oriented

institution where I can be of constructive help in accordance
with my background, training and experience.
Personal Data  September 04,1997

Date of Birth
 Angeles City, Philippines
Place of Birth
 English, Filipino and Pampango
Language Spoken
Education  Tertiary
BSBA Major in Financial and Management Accounting
Republic Central Colleges (2015-Present)
 Secondary
Republic Central Colleges – Valedictorian
Plaridel St., Angeles City (April 2015)
 Primary
Lourdes Northwest Elementary School – Valedictorian
Kalayaan St., Angeles City (April 2011)
Special  Good communication and Writing Skills (English and
Skills Filipino)
 Proficient in Basic Computer Software Systems (Microsoft
Word, Excel and Powerpoint)
 Bookkeeping
Recognition/  Dean’s Lister (1st Semester S.Y 2017-2018)

Awards Republic Central Colleges, Angeles City
 President’s Lister (2nd Semester S.Y 2015-2016)
Republic Central Colleges, Angeles City
 President’s Lister (1st Semester S.Y 2015-2016)
 Rank 1, Top Performer of the Year (Jan. 2017 – Dec. 2017)
L&E Outsourcing Communications and Teleservices
 Rank 1, Top Performer of the Month (May – October 2017)
L&E Outsourcing Communications and Teleservices
 Best in Community Outreach Program
NSTP – CWTS, RCC Chapter, March 29, 2016
 Manny Villar Excellence Award
Republic Central Colleges, April 15, 2015
Work  Student Assistant, Vice President for Academic Affairs

Experience Republic Central Colleges, Angeles City
January 2018 – Current
 Student Assistant, High School Library/IMC
November 2018 –January 2018
 Customer Care Representative, UPS GBC Clark
Clark International Airport Corporation, DMIA, Pampanga
April 2018 – July 2018
 Call Center Agent, L&E Outsourcing Communications and
Teleservices
Mt. View, Balibago, Angeles City
October 2016 – December 2017
 Student Assistant, Vice President for Academic Affairs
May 2015 – October 2016
Organization/  College of Accountancy – Auditor

Affiliation June 2018 – Present
 Supreme Student Council – Auditor
June 2017 – 2018
 Junior Philippine Institute of Accountants – Board of Director
June 2015 – 2017
 Nazarene Youth International – Secretary
April 2011 – Present
Seminar,  Pre-Employment Seminar

Workshop, RCC Seminar Room, Angeles City (September 04, 2018)
and Training
Attended  Business Analytics
RCC Seminar Room, Angeles City (January 12, 2017)
 Marketing in the Real World: Banking Industry
RCC Seminar Room, Angeles City (September 13, 2017)
 Bayani Ba ‘To? Youth Leaders Forum: Heroism X Pag-ibig
Manila, Philippines (July 2, 2016)
 Pandayan Educational Festival in Central Luzon
UP Diliman Extension Program in Pampanga (August 08, 2016)
 Leadership Training Seminar
RCC Seminar Room, Angeles City (Sept. 16, 2016)
 Basic Labor Laws
Integrated Bar of the Philippines – Pampanga Chapter
RCC Seminar Room, Angeles City (November 25, 2015)
Character  Airwin S. Ditianquin

References RCC CBA Instructor
Contact: 0923-666-4485
 Sobie S. Tanique
Supervisor, L&E Outsourcing Communications and Teleservices
Contact: 0927-585-5208
KRISCHELLE N. SAMIA
125 Lubao St., Purok 5-B,Citicenter, Pandan,
Angeles City, Pampanga
Cell. No.: 0965-341-1961
E-mail Add: samiakrischelle@gmail.com
Objective  Employ my knowledge and experience with the intention of

securing a career with opportunity for challenges and career
advancement, while gaining knowledge of new skills and
expertise.
Personal Data  December 6, 1995

Date of Birth
 Angeles City, Pampanga
Place of Birth
Language Spoken
Education  BSBA Major in Financial and
Management Accounting
Republic Central Colleges, Angeles
City (2015-2018)
 Secondary
Francisco G. Nepomuceno Memorial
High School, Angeles City (2009-
2013)
 Primary
Abelardo G. Tinio Elementary School,
Angeles City (2004-2009)
Qualifications  Has good communication skills in English and Filipino

 Computer literate
 Hardworking
 Responsible
 Adaptive
 Eager and willing to add knowledge base and skills
Recognition/  Dean’s Lister (1st Semester S.Y 2013-2014)

Awards Holy Angel University, Angeles City
 Best in Community Outreach Project (March 2016)
NSTP-CWTS, Republic Central Colleges, Angeles City
 Dean’s Lister (1st Semester S.Y 2015-2016)
 Dean’s Lister (2nd Semester S.Y 2016-2017)
 Dean’s Lister (1st Semester S.Y 2017-2018)
Affiliation
 Junior Philippine Institute of Accountants – Member

August 2015 – Present
 Junior Philippine Institute of Accountants – VP Finance
June 2016 – March 2017
Seminar, Workshop, and Training Attended

RCC Seminar Room, Angeles City (November 25,2015)
 CBA Forum
RCC Seminar Room, Angeles City (July 27, 2016)
 Business Analytics
 Marketing in the Real World: Banking Industry
Character References
 Airwin S. Ditianquin
RCC CBA Instructor
Contact: 0923-666-4485
 Ruel Garcia
Business Manager
Contact:0905-494-1946
 Jonas Henry Quiazon
SPCF Faculty
Contact: 0917-724-1373
GINED M. ALIMURUNG
184 Purok 2, BaboPangulo, Porac, Pampanga
Cell. No.: +639675645594
E-mail Add: ginedalimurung@gmail.com
Objective  Continue my profession in a way that I can help others with my

education, knowledge, skills, and experience.
Personal  January 12, 1999

Data Date of Birth
Place of Birth
Language Spoken
Education  BaboPangulo Elementary School

BaboPangulo, Porac, Pampanga (2005 - 2011)
 Porac National Highschool
Poblacion, Porac, Pampanga (2011 - 2015)
 BSBA Major in Financial and Management Accounting
Republic Central Colleges, Angeles City (2015-present)
Qualificatio
 Good Communication Skills (English and Filipino)
ns
 Proficient in Microsoft Office
Recognition/  Junior Philippine Institute of Accountants (RCC Chapter) –

 Rank 3, Accounting
Member( Quiz
June 2015– Bowl (2017)
present)
Awards
Junior Philippine Institute of Accountant
 Republic
National Federation
Central of Junior
Colleges, Philippine
Angeles City Institute of
Accountants – Member(June 2015– present)
 Academic Excellence Awardee (March 29, 2016)
 Best in Community Outreach Project (March 29, 2016)
 Outstanding Dancer (February 2015)
Porac National Highschool
Affiliation
Seminar,
 Pre-Employment Seminar
Workshop,
and Training
Attended  Stress and Time Management
 Business Analytics Seminar

 CBA Forum

Integrated Bars of the Philippines - Pampanga Chapter
 Peer Pressure
RCC Seminar Room, Angeles City (March 12, 2015)

Contact: 0923-666-4485
 Dexter Albert David

Municipality of Porac, Vice Mayor
Contact: 0920-970-0047
ALLIAH C. BRIONES
082 Tangle, Mexico, Pampanga
Cell. No.: +639977549436
E-mail Add: acbriones@yahoo.com
Objective  Continue the practice of my profession in a qualityfirm where I

can be of constructive help in accordance with my education,
training, and experience.
Personal  August 02, 1999

Data Date of Birth
Place of Birth
Language Spoken
Republic Central Colleges, Angeles City (2015-present)
 Secondary
Nicanor David Vergara High School
Anao, Mexico, Pampanga (2011 - 2015)
 Primary
Tangle Elementary School
Tangle, Mexico, Pampanga (2005 - 2011)
 Good Communication Skills (English and Filipino)

Qualification
 Skilled with different Basic Computer Software (Microsoft
s
Word, Excel and PowerPoint)
Recognition/  Rank 1, Accounting Quiz Bowl (2018)

Awards Junior Philippine Institute of Accountant
 Academic Excellence Awardee (March 29, 2016)

 Best in Community Outreach Project (March 29, 2016)
Affiliation  Junior Philippine Institute of Accountants (RCC Chapter) -

Seminar,
 Secretary GeneralSeminar
Pre-Employment (June 2018 - present
Workshop,
and Training  National Federation of Junior Philippine Institute of Accountants
Attended  –Stress
Memberand Time
(June Management
2015 - present
 Business Analytics Seminar
Integrated Bars of the Philippines - Pampanga Chapter
 Peer Pressure
RCC Seminar Room, Angeles City (March 12, 2015)

Contact: 0923-666-4485
 Rodrigo L. Torres
Brgy. Captain, Tangle, Mexico, Pampanga
Contact: 0927-138-9159
KATE SOPHIA ANN B. CRUZA

214 Purok 4B, AgyuTamu Ville, Brgy. Anunas
Angeles City, Pampanga
Cell. No.: +639753498313
E-mail Add: ask.cruza@gmail.com
Objective  To build in organization, where I can get the opportunities to

prove my abilities by accepting all the challenges and climb the
career ladder to continuous learning and commitment.
Personal  December 28, 1999

Data Date of Birth
 Quezon City, Philippines

Place of Birth
 English and Filipino

Language Spoken
Education  BSBA Major in Financial and Management Accounting
Republic Central Colleges, Angeles City (2015 - present)
 Tagumpay National High School

Rodriguez, Rizal (2011 - 2015)
 Kasiglahan Village Elementary School

Rodriguez, Rizal (2009-2011)
Experience
 Lriz Kitchen
Clark, Pampanga
December 2018 - present
Recognition/  Efficiency Award for obtaining the highest efficiency rating both
Awards in Academic and Military Phases of Instruction in ROTC
calendar year 2015 – 2016.
 Honor Award for displaying outstanding proficiency in military

training, intelligence, and attention to duty and for displaying
exemplary conduct and good moral character to his fellow cadets
in the conduct of ROTC training calendar year 2015 – 2016.
 Duty Award for exemplifying high degree of initiative manifested

by best
in attendance and obtaining least demerits in the conduct of
ROTC training conducted by this Department calendar year 2015
– 2016
Affiliation  Junior Philippine Institute of Accountants – Member

June 2015– present
 2nd Air Reserve Center
April 2016 – May 2016
Seminar, Workshop, and  Basic Labor Laws

Training Attended Integrated Bar of the
Philippines –
Pampanga Chapter
RCC Seminar Room,
Angeles City
(November 25, 2015)
 CBA Forum
RCC Seminar Room,
Angeles City (July 27,
2016)
Character  Jenny Santos

References Lriz Kitchen
Contact: 0965-724-7759
 Tsg. Leonardo Timcang Jr.
2ndARCen
Contact: 0906-455-4811
 Airwin S. Ditianquin
RCC CBA Instructor
Contact: 0923-666-4485
ALFED G. GARCIA
District 7 Block 69 Lot 24
PandacaquiResettlement,Mexico, Pampanga
Cell. No.: 0956-684-9277
E-mail Add: alfedgarcia213@gmail.com
Objective ● Looking for a very advance, challenging and responsible

position of financial and management accounting that will
allow me to utilize my skills.
Personal Data  June 29, 1995

Date of Birth
Place of Birth
Language Spoken
Education ● Tertiary
Republic Central Colleges, Angeles City (2015-2018)
● Secondary
High School Graduate
Don Jesus Gonzales High School (2008-2012)
● Primary
Pandacaqui Resettlement Elementary School (2002-2008)
Qualifications ● Has a good communication skills both English and Filipino

● Computer literate
● Hardworking
● Responsible
● Eager and willing to add knowledge base and skills
● Flexible
Experience ● iQor Philippines

Bldg. 36,37Berthaphil CPD. II, Jose Abad Santos Ave.
Clark Freeport Zone, Pampanga 2023
Service Specialist
2013 - Present
Seminar, ● Pre Employment Seminar
Workshop, RCC Seminar Room, Angeles City
and Training July 22, 2018
Attended
● Basic Labor Laws
● CBA Forum
● Finished course for Call Center Agent NC II
TOP College San Fernando City, Pampanga (October 21, 2013)
Character ● Airwin S. Ditianquin

Reference RCC CBA Instructor
Contact: 0923-666-4485
RONEL L. RAYDANAS
Roseville Extension, Telabastagan,
City of San Fernando, Pampanga
Cell No.: 0905-9680-500
E-mail Add: ronelraydanas29@gmail.com
Objective  Continue the practice of my profession in a service-oriented

institution where I can be of constructive help in accordance
with my background, training and experience.
Personal Data  June 29, 1999

Date of Birth
Place of Birth
Language Spoken
Republic Central Colleges (2015-Present)
 Secondary
Telabastagan Integrated School (2011-2015) - Valedictorian
 Primary
San Pablo Elementary School (2005-2011) - 1st Honorable
Mention
Special Skills  Good communication and Writing Skills (English and Filipino)
 Proficient in Basic Computer Software Systems (Microsoft
Word, Excel and Powerpoint)
Recognition/  RCC Swimming Competition: Backstroke CHAMPION
Awards Republic Central Colleges
September 2018
 RCC Modern Dance Interpretation CHAMPION
Republic Central Colleges
February 12-17, 2018
 MasiningnaPagguhitsaSalakot: KAMPYEON
Agosto 31, 2017
 Academic Excellence Awardee

March 29, 2016
 Best Community Outreach Project
March 29, 2016
 The Gleaner: Photojournalism 2nd Placer
October 1, 2015
 JejomarBinay Excellence Award

Telabastagan Integrated School
April 15, 2015
Work  Student Assistant, Office of Student Affairs and Community

Experience Extension Service Office (RCC)
June 2016 – June 2018
Organization/  Supreme Student Council

Affiliation Chairman (A.Y. 2018-2019)
 Junior Philippine Institute of Accountants (JPIA-RCC Chapter)
Vice President for Membership (A.Y. 2018-2019)
 College of Accountancy
Secretary (A.Y. 2018-2019)
 Youth Community Service Club (YCSC-RCC Chapter)
Treasurer (A.Y. 2018-2019)
 Supreme Student Council
Vice-Chairman (A.Y. 2017-2018)
 College of Accountancy
Business Manager (A.Y. 2017-2018)
 Supreme Student Council
Auditor (A.Y. 2016-2017)
 Youth Community Service Club (YCSC-PPC Chapter)

Ad Hoc Committee (A.Y. 2016-2018)
Seminar,  Isantugon 2018

Workshop, Angeles University Foundation, Angeles City
and Training (September 1,2018)
Attended
 Leadership Training Seminar 2018
Republic Central Colleges, Angeles City (July 28, 2018)
 AYLAAI Central Luzon GintongAni Talk Series 2018: The
Millennial Project: Media and Information Literacy Campaign
College of Immaculate Concepcion, Cabanatuan City
(April 21, 2018)

 Stress and Time Management
 Leadership Training Seminar 2017
RCC Seminar Room, Angeles City (August 28, 2017)
 Health and Hygiene Seminar 2017
SitioBabo, Sapangbato, Angeles City (May 7, 2017)
 Waste Management Seminar 2017
Sitio Quadra, Bamban, Tarlac (May 6, 2017)
 GAT Series 2017
Theme: Human Rights Forum
Holy Angel University, Angeles City (March 4, 2017)
 RCC Business Analytics 2017
Republic Central Colleges, Angeles City (January 12, 2017)
 Leader Training Seminar 2016
Republic Central Colleges, Angeles City (September 03, 2016)
 Visual Acquity Training Seminar 2016
SitioBabo, Sapangbato, Angeles City (June 4, 2016)
 First Aid Training Seminar 2016
SitioBabo, Sapangbato, Angeles City (May 13, 2016)
 PagpupulongUkolsaWika at Literaturang Pilipino
Theme: “Filipino: WikangPambansangKaunlaran”
RCC Seminar Room, Angeles City (August 10, 2015)
 3rd RCC Supreme Student Council Congress of Leaders

Theme: “Taking the Lead, Taking the Leap: Revolutionizing
RCC-Student-Leadership.”
Character References 


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Republic Central Colleges 1

COLLEGE OF BUSINESS AND ACCOUNTANCY 1

Feasibility and Viability of the Manufacturing of Garlic

Airalyn Joyce A. Pinlac, Krischelle N. Samia,

Breakfast is the meal that most individuals have

difficulty in making it nutritionally balanced, that is

because individuals do not have enough time to prepare

food that is nutritious, or think that they can still work

even if they skip it. Skipping the day’s most important

meal means that skipping out on getting in a boost of

energy to help one power through the day (Spence, 2017).

Toast and bread, coffee, cereals, eggs, and hotdogs are

some of examples that are served during breakfasts; which

in turn consumers are being tired and lost their appetite

because of these breakfasts that are served and prepared

repeatedly (Blumberg, 2018).

In today’s world, innovation of products is a fast

rising industry. A study by Basco, Magistrado, Ocampo,

Rodriquez and Valerio (2007) observed that producers or

manufacturers always find new product to introduce to the

market. Market in return would like today’s new trend

which gives entrepreneurs more chance of having good

business through the new product they innovate. Moreover,

due to the demand of the people due to their continuing

changes in lifestyle, food that is pre-cooked, fast and

easy has become a trend not only for professionals and

preparing or cooking meals.

Nowadays, consumers are more conscious on their

health especially on their food intake. They are willing

to try new flavors and extend their quest for natural

products that are healthier than the original one

(Gagliardi, 2015). Since there is a mania into healthier

products, the researchers thought of creating chicken and

pork longganisa flavored with garlic with a touch of

Pampanga’s sweet longganisa but filled with the aromatic

The researchers thought that the combination of

chicken and pork as the main ingredient and garlic as

flavoring are appealing to both health conscious consumers

and those with adventurous tastes. Chicken and pork both

have many nutritional benefits to offer. Garlic, aside

from its aromatic flavor, provides significant benefits as

As stated by Sheule and Bennion (2017) if the

Americans prepare bacon and egg to start their day,

Filipinos have longsilog, a coined term for longganisa,

sinangag (fried garlic rice) and itlog (fried egg) as

their breakfast. Tayag and Quioc (2015) said that

longganisa, though a most loved breakfast is likewise

considered an ulam or viand, prepared for lunch or dinner.

They also added that it can be made merienda as palaman

for breads, a suitable baon or packed lunch, as it tends

to be eaten cool and leaves no waste at the plate.

Sausages, locally known as longganisa, emerges as the

pork of morning, they are the crunch that gives heart to

our breakfasts (Tan, 2016). Aside from being a filling

main course, longganisa was also tagged as one of the

spicy yet acidically fragrant dishes (Huen, 2017).

Longganisa in the Philippines has a very long

history. The Spanish colonizers carried with them their

culinary customs, particularly the techniques of

preserving food to supply their long expeditions. The

Filipino longganisa tradition was brought at the time of

when Juan de Salcedo established Manila. The Filipinos,

in turn, embraced this practice, and adjusted it with