Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
In Partial Fulfilment
of the Subject
Applied Economics
Submitted by:
Tiempo, Marisol
Monter, Mekaella
Submitted to:
shared their ideas to the conceptualization of this research. This Feasibility Study
To our Almighty God who always look up and secure the safety of the
To our parents for the financial assistance and who always guide and
give words of wisdom to inspire us in doing our best in preparing the Feasibility
Study.
To our beloved intelligent Teacher, Mary Ann B. Bigtas, who has greatly
shared his knowledge with us with patience and diligence in helping us meet the
Sincerest gratitude is extended also to our respondents, for the time they
mentioned above who have brought the success of doing this Feasibility Study.
Partners combine its expertise in running this business with the help of
our parents and guardians who hands out their support financially to make this
but also with the customers and community. Proving good quality products that
Introduction
Business Description
Business Process
Equipment/Materials
Plant Location
Plant Lay-out
Competitive Condition
Target Market
Demand
Product
Pricing Strategy
Promotion
Packaging
Capitalization
Sources of Funds
Total Sales
Total expenses
Return on Investment
Ratio Analysis
Form of Ownership
Company Policies
business process, equipment and materials, plant location and plant layout. In
this area, it discusses on how the business "ABM Internet Cafe" is produce, what
materials and equipment’s are needed, and where will the researchers going to
and packaging. This area talks about the structured questionnaire floated to the
respondents and the result determines the demand and supply and for the
researchers to know whether their product will penetrate the target market. The
financial study shows the capitalization, sources of funds, total sales, total
investment, and ratio analysis. This area discusses if the business is profitable or
The management study shows the form of ownership, the structure of the
business, job analysis and company policies that the researchers had
formulated.
government and to the society. This area proves that the business existed not
only for profit purposes, but also for the improvement of the welfare of the
people.
Packaging
Cash Flow
Statement
Return on
investment
Ratio
Analysis
Table 1.1
Scope and Limitation of the Study
The study gives the consumer a business which is affordable but with the
To the students-
To the teachers-
Definition of Terms
Balance Sheet- one of the financial statements that show the total
starting up a business
organization
annual sales of the business with its expenses incurred for the
whole year
business
Chapter II
METHODOLOGY
This chapter describes and discusses how the researchers will gather the
necessary data and information that will be used in the entire study. It describes
who will be the respondents and focus of the research. This also shows the
procedure of source of data and methods of collecting data; these chapters also
discuss the type of research, research design, and the research locale where the
study will be conducted and description of our product and the outlook of the
industry and the size of the industry, target market, market segmentation and
service description that we will going to apply to our business and the
Research Locale
Figure 1.1
Respondents
Table 2.1
Sources and Methods of Collecting Data
The researchers have gathered data through the primary data. The
Chapter III
Technical Study
Figure 1.2
This study discusses about the process of the business' services and the
activities of the business. It states also the machineries and equipment used in
services and other aspect regarding optimizing the business environment . Plant
layout, size and structures are all presented for the purpose of identifying the
using the flow chart. The list of machinery, tools and equipment are enumerated
with their corresponding cost, and fund sources are also cited.
Table 3.1
Service Description
Figure 2.1
Figure 2.2
Figure 2.3
Figure 2.4
Figure 3.1
Figure 3.2,
Figure 3.3
Figure 3.4
Figure 4.1
Plant Layout
The plant layout is tactically designed to support the smooth process of the proposed
business (ABM Internet Cafe).
Plant Lay-out
Figure 5.
Figure 5.6
Chapter IV
MARKETING STUDY
This chapter will help to know the marketing aspect of the business. The marketing
aspects will cover the following: General Business Condition, Tabulation of Results,
Target Market, Demand, Product, Promotion, Marketing strategy, Pricing Strategy,
Promotion and Packaging. For the business to prosper, it should be given time and
effort. The proponent of this business must have the desired creativity so as to be able
to provide quality service to its customers. The fulfillment of the needs and wants of its
customers or target market must be the key objective of the recommended business. In
every project, feasibility marketing aspect is well-thought-out the most important since
it requires inconspicuous analysis of the business total demand and supply.
Target Market
Market Segmentation
Demand Study
1.
2.
3.
4.
5.
6.
7.
8.
1st week =
4th week =
3rd month =
4th month
5th month =
6th month=
Detailed Product
Competition
The Product
Marketing Strategy
Price
This chapter discusses the financial aspects of the study, in order for a business plan to
understand it needs money to start. To determine whether the future industry will
remain profitable through the existence of competitors and unfavorable economic
condition, the researchers have to project a five year financial statement. This chapter
includes the source of funds, balance sheet, income statement, cost of goods sold and
cost of sales. Financial Assumptions 1. Selling Price of Veggie Bread are the following:
Veggie Bread (Price List) Variety Peanut bread Price ₱ 15.00 Ensaymada 15.00 German
bread 20.00 Croissant 20.00 2. Sales demand increases 10% per year 3. Raw Materials
increases 5% per year 4. Depreciation expense is computed in a straight line basis with
an estimated useful life of 3 years 5. 50% of net income will be distributed after 3 years
49. Initial Capital Requirements The partners agreed to contribute an equal sharing of
capital in amount of ₱ 20,000.00 each. Initial Capital Requirements Partners Ratio
Invested Amount Brenely T. Solis 25% ₱ 20,000.00 Junryl L. Ybanez 25% 20,000.00
Anjhie Grace M. Valle 25% 20,000.00 Bryan Augustine B. Oculam 25% 20,000.00 TOTAL
100% ₱ 80,000.00 Table 4.1
50. Cost and Expense Schedule Schedule 1: Purchased of Raw Materials Item Quantity
per production Unit Price Amount Monthly Yearly 4 ¾ sack 57 sack ₱ 840.00 ₱ 47,880.00
White sugar ½ sack 6 sack 350.00 2,100.00 Yeast 1 ½ kilo 18 kilos 350.00 6,300.00 Salt
360 grams 4320 grams 1.00 4,320.00 Butter 360 grams 4320 grams 5.00 21,600.00 Oil
150 grams 1800 grams 2.14 3,852.00 450 pcs. 5400 pcs. 67.50 364,500.00 90 grams
1080 grams 10.00 10,800.00 300 bunches 3600 bunches 2.00 7,200.00 Peanut Butter 60
jars 720 jars 40.00 28,800.00 Choco Flavor 600 packs 7200 packs 6.25 45,000.00 4 cans
48 cans 32.00 1,536.00 15 kilos 180 kilos 21.00 3,780.00 ₱ 1,726.89 ₱ 468,552.00 Flour
Egg Powdered Milk Mallunggay Condense Milk Monggo Total Table 4.2
51. Schedule 2: Rent Expense Monthly Annual Cost ₱ 4,000.00 ₱ 48,000.00 Table 4.3
Schedule 3: Salaries and Wages Position Cost Per Month Cost Per Annual ₱ 4,000.00 ₱
48,000.00 Cashier 2,000.00 24,000.00 Waitress 1,500.00 18,000.00 Baker 3,500.00
42,000.00 ₱ 11,000.00 ₱ 132,000.00 Manager Total Table 4.4 Schedule 4: Office Supplies
Item Quantity Price Annual cost 2 ₱ 80.00 ₱ 160.00 Official Receipt 30 20.00 600.00 Ball
pen 12 5.50 66.00 Bond paper 2 50.00 100.00 Puncher 1 65.00 65.00 Stapler 2 32.00
64.00 10 7.00 70.00 1 30.00 30.00 Record Book Staple wire Fastener ₱ 1,155.00 Total
Table 4.5
52. Schedule 5: Packaging Item Quantity Price Monthly Annual Cost Paper Bag 35 ₱
60.00 ₱ 2,100.00 ₱ 25,200.00 Box 30 5.00 150.00 1,800.00 ₱ 27,000.00 Total Table 4.6
Schedule 6: Transportation Cost Item Cost per month Annual Cost Delivery Expense ₱
4,800.00 ₱ 57,600.00 ₱ 57,600.00 Total Table 4.7 Schedule 7: Promotional Expenses
Cost Free Taste Flyers No. of Months Annual Cost ₱ 1,500.00 Introduction of the product
₱ 1,500.00 250.00 12 3,000.00 ₱ 4,500.00 Total Table 4.8
53. Schedule 8: Office Furniture & Fixtures Item Quantity Price Amount Depreciation
Expense ₱ 1,500.00 Estimated Useful Life 3 Table 1 ₱ 1,500.00 Office chair 2 600.00 3
200.00 750.00 3 250.00 1,000.00 3 333.33 ₱500.00 300.00 Ceiling fan 1 750.00 Cabinets
1 1,000.00 ₱ 3,850.00 Total ₱ 1,283.33 Table 4.9 Schedule 9: Equipment Item Computer
Quantity Price Amount 1 ₱ 15,000.00 ₱ 15,000.00 Table 5.1
54. Schedule 10: Depreciation Expense Item Cost Estimated Useful Life Depreciation
2014 2015 2016 ₱ 3,850.00 (please see schedule 7) ₱ 1,283.33 ₱ 2,566.67 ₱3,850.00
15,000 Office Furniture & Fixtures 5 3,000.00 6,000.00 9,000.00 ₱ 4,283.33 ₱ 8,566.67 ₱
12,850.00 Office Equipment Total Table 5.2 Statement of Cost of Goods Sold 2014 2015
2016 - - ₱ 491,979.60 ₱ 516,578.58 ₱ 542,407.51 42,000.00 42,000.00 42,000.00
27,000.00 27,000.00 27,000.00 ₱ 560,979.60 ₱ 585,578.58 ₱ 611,407.51 Beg. Inventory
Add: Purchase of Raw Materials Direct Labor Overhead: Packaging Cost of Goods Sold
Table 5.3
55. Projected Demand and Sales For 2014-2016 Demand 2014 2015 2016 Peanut Bread
₱ 14,400.00 ₱ 15,840.00 ₱ 17,424.00 Ensaymada 14,400.00 15,840.00 17,424.00
German Bread 14,400.00 15,840.00 17,424.00 Croissant 14,400.00 15,840.00 17,424.00
57,600.00 63,360.00 69,696.00 Peanut Bread 216,000.00 237,600.00 261,360.00
Ensaymada 216,000.00 237,600.00 261,360.00 German Bread 288,000.00 316,800.00
348,480.00 Croissant 288,000.00 316,800.00 348,480.00 ₱ 1,008,000.00 ₱ 1,108,800.00
₱ 1,219,680.00 Total Sales Total Table 5.4 Projected Cost for the year 2014-2016 2014
2015 2016 ₱ 491,979.60 ₱ 516,578.58 ₱ 542,407.51 Table 5.5
56. Cost schedule Per Product Fillings ₱ 406.91 ₱ 40.00 ₱ 446.91 26% Ensaymada 406.91
21.00 427.91 25% German Bread 406.91 6.25 413.16 24% Croissant 406.91 32.00 438.91
25% ₱ 1,726.89 100% Peanut Bread Table 5.6 Product Name Quantity Produce Price Per
Product Cost Per Unit Contribution Margin 2014 2015 2016 Ensaymada ₱ 40.00 ₱ 15.00
₱ 11.17275 ₱ 3.83 ₱ 4.02 ₱ 4.22 40.00 15.00 10.69775 4.30 4.52 4.74 40.00 Peanut
Bread 20.00 10.329 9.67 10.15 10.66 40.00 20.00 10.97275 9.03 9.48 9.95 ₱ 26.83 ₱
28.17 ₱ 29.58 German Bread Croissant Total Table 5.7
57. Veggie Bread Projected Income Statement For the year ended Dec. 31,2014- Dec.
25, 2016 2014 2015 2016 ₱ 1,008,000.00 ₱1,108,800.00 ₱ 1,219,680.00 Less: Cost Of
Goods Sold 560,979.60 585,578.58 611,407.51 Gross Income 447,020.40 23,221.42
608,272.49 Rent Expense 48,000.00 48,000.00 48,000.00 Salary 90,000.00 90,000.00
90,000.00 1,155.00 1,155.00 1,155.00 57,600.00 57,600.00 57,600.00 Promotional
Expense 4,500.00 4,500.00 4,500.00 Depreciation Expense 4,283.33 4,283.33 4,283.33
205,538.33 205,538.33 205,538.33 241,482.07 317,683.09 402,734.16 77,274.26
101,658.59 128,874.93 ₱ 164,207.81 ₱ 216,024.50 ₱ 273,859.23 Sales Less: Operating
Expenses Office Supplies Transportation expense Total Operational Expenses Income
Before Tax Less: Income Tax (32%) Net Income Table 5.8
58. Veggie Bread Projected Statement of Cash flow For the year ended Dec. 31,2014-
Dec. 25, 2016 2014 2015 2016 ₱ 229,641.14 ₱ 449,948.97 1,008,000.00 1,108,800.00
1,219,680.00 1,088,000.00 1,338,441.14 1,669,628.97 Cash Inflows Cash, Beg Partners
Contribution Sales Total Cash Inflows ₱ 80,000.00 Less: Cash Outflows Purchased of
Fixed Asset 18,850.00 Purchase of raw materials 491,979.60 516,578.58 542,407.51
Packaging 27,000.00 27,000.00 27,000.00 Direct Labor 42,000.00 42,000.00 42,000.00
Salary & Wages 90,000.00 90,000.00 90,000.00 1,155.00 1,155.00 1,155.00 Rent
48,000.00 48,000.00 48,000.00 Transportation expense 57,600.00 57,600.00 57,600.00
4,500.00 4,500.00 4,500.00 77,274.26 101,658.59 128,874.93 858,358.86 888,492.17
941,537.44 ₱ 229,641.14 ₱ 449,948.97 ₱ 728,091.53 Office supplies Promotional
Expense Income Tax TOTAL Operating Expenses Cash Balance, End Table 5.9
59. Veggie Bread Projected Balance Sheet As of Dec. 31,2014- Dec. 25, 2016 2014 2015
2016 ₱229,641.14 ₱449,948.97 ₱728,091.53 229,641.14 449,948.97 728,091.53
3,850.00 3,850.00 3,850.00 15,000.00 15,000.00 15,000.00 18,850.00 18,850.00
18,850.00 4,283.33 8,566.67 12,850.00 14,566.67 10,283.33 6,000.00 244,207.81
460,232.30 734,091.53 - - - 80,000.00 244,207.81 460,232.30 164,207.81 216,024.50
273,859.23 ₱244,207.81 ₱460,232.30 ₱734,091.53 Assets Current Assets Cash Total
Current Assets Non-Current Assets Office Furniture & Fixtures Office Equipment Total
Less: Accumulated Depreciation Total Non-Current Assets Total Assets Liabilities &
Equity Current Liabilities Partners Equity Partners Contribution Add: Net Income Total
Liability & Equity, end Table6.1
60. Financial Ratio 2014 2015 2016 ₱216,024.50 ₱ 273,859.23 ₱164,207.81 1,008,000.00
1,108,800.00 1,219,680.00 16% 19% 22% Profit Margin ₱ 216,024.50 ₱273,859.23
₱164,207.81 80,000.00 80,000.00 80,000.00 2.05 2.70 3.42 ₱1,008,000.00
₱1,108,800.00 ₱1,219,680.00 244,207.81 460,232.30 734,091.53 4.13 2.41 1.66 Return
on Investment Return on Total Asset ₱1,108,800.00 ₱1,219,680.00 ₱1,008,000.00
244,207.81 460,232.30 734,091.53 4.13 2.41 1.66 Return on Equity ₱523,221.42
₱608,272.49 ₱447,020.40 14,566.67 10,283.33 6,000.00 30.69 50.88 101.38 Fixed Asset
Turnover ₱523,221.42 ₱608,272.49 ₱447,020.40 244,207.81 460,232.30 734,091.53
1.83 1.14 0.83 Total Asset Turnover ₱201,255.00 ₱201,255.00 ₱201,255.00 26.83 28.17
29.58 7,502 7,145 6,804 Breakeven Point in Units Table6.2
61. Chapter VI MANAGEMENT STUDY This chapter tackles about the entire
organizational arrangement of the business. The management aspect suggests a clear
and precise identification of duties and responsibilities, flow of authority and manpower
level requirement. This contains the organizational chart and the qualifications of the
people involved the formation of the business organization, structure. It must be set up
aimed at optimum effectiveness. To attain this, management must be able to plan all
activities, for the company to become dynamic and competitive business over and done
with human resource, financial capability and new technologies. Form of Ownership The
type of business ownership will be a partnership; in which partners pool money, skills,
and other resources, and share profit and loss in accordance with the terms of the
partnership agreement. In the absence of such agreement, a partnership is assumed to
exit where the participants in an enterprise agree to share the associated risks and
rewards proportionately. Complementary skills and additional contacts of each pattern
can lead to the achievement of greater financial results together than would be possible
apart. Mutual support and motivation are needed for the business to last longer.
62. Organizational Chart The Incorporators Job Positions (Bryan Agustin B. Oculam)
Manager (Anjhie Grace M. Valle) Book keeper/ Cashier (Brenely T. Solis) Waitress Table
7.1 (Junryl L. Ybañez) Head Baker
63. Job Analysis Job Title: Manager Name: Bryan Agustin B. Oculam Job Description
Responsibilities: Oversees daily production Work Schedules Assigning Employee
Tasks Ensures product quality Keeps facility running, and clean His/her job includes
planning, organizing, directing and controlling all the employees of the organizations as
well as its relationship to each other. Responsible in checking sales records.
Responsible in purchasing raw materials. Job Qualifications A graduate of any
management courses Male or female, from 21-26 years old. At least 2 years work
experience Must have a good moral character With pleasing personality Salary
Scale: ₱ 4,000.00 monthly
64. Job Title: Bookkeeper/Cahier Name: Anjhie Grace M. Valle Job Description
Responsibilities: Responsible for monthly income statements and balance sheets
Responsible in collection of receivables and payroll. He/she is responsible in managing
the cash. Responsible for keeping records of sales. Responsible in cash deposit. Job
Qualifications Female only Must be a graduate of any 4 years business related
course Male or female, from 21-26 years old At least 2 years work experience Must
have a good moral character Must be honest and with pleasing personality Salary
Scale: ₱ 2,000.00 monthly
65. Job Title: Waitress Name: Brenely T. Solis Job Description Responsibilities: She files
all the papers. She takes care of the communications such as telephone, email, or
meeting in person. She helps the manager in his/her projects. She records and
updates the database. She takes care of the photocopying and scanning the
documents. She sorts and hands out post. She supports the reception desk. Job
Qualifications Female only 18-25 years old At least 5’2 in height with pleasing
personality. A college level or high school graduate Must have good moral character
Must be responsible and hard working Salary Scale: ₱ 1,500.00 monthly
66. Job Title: Head Baker Name: Junryl L. Ybañez Job Description Responsibilities:
Design and cost baked products recipes in liaison with Customer Service Management
Ensure quality control during and post production including maintenance of hygiene
standards and accurate pack weights and QC audit of retail outlets as required
Supervise and train production staff to efficiently and safely produce high volume,
multiple baked products with minimum of wastage Calculate raw material needs and
efficiently maintain stock levels to meet production requirements Oversee distribution
of production to retail outlets in liaison with location management
67. Job Qualifications: Male No specific requirements for age Bachelors / College
Degree Three years of working experience in the same field Must have complete and
thorough knowledge of baking processes for bread, pastries and other baked products
Managerial/supervisory experience in high volume bakery production environment
Recognized baking qualifications and training required Must have good moral
character Must be responsible and hard working Salary Scale: ₱ 3,500.00 monthly
68. Company Policies Employees are mandatory to turn off all the machines and
equipment’s after using. Follow safety provision to avoid accidents. Observe
cleanliness in the working area. Employees are required to wear their prescribed
uniform. Absent without leave (AWOL) is subject to appropriate sanctions unless
provided with a valid reason. Management Policy Client shall be the first priority.
Maintain uniqueness and great quality products. Make sure the availability of the
product. Guarantee the constancy of the rate of each product. Call on duty
Mandatory to work overtime if needed.
69. Chapter VII SOCIO- ECONOMIC STUDY The chapter includes the socio-economic
benefits if the proposed project. The proposed project aims to help our localities and
farmers of the country and to give healthy lifestyle to the people. Nowadays it is
important that small entrepreneurs should realize the worth innovating and starting a
business that would largely contribute to the socio-economic development of the
country. In this certain project, the researchers consider the whole part of the business
especially the social impact PROJECTS •INCOME •IMPROVE STATUS OF LIVING
•EMPLOYMENT •TAXES •GOVERNMENT •COMMUNITY DEVELOPMENT Table 8.1 in the
community.
70. Contribution to Income and Employment The main goal of a certain business is to
have high income especially in the part of the owner. The business should generate
pleasantly relationship between the manager and employees to attain the main goal of
the business which is to have an income. At workers and employees in the business
need income to support their own needs and also for their services rendered in the
business. Building up business is a great opportunity for an employed people to have
jobs. it will also be their opportunity of having another source of income. Tax
Contribution This business is expected to give a great contribution to the government in
the form of taxes. The tax payment from the business would help the localities as well
as the economy in its future project especially for people that will benefit. This would
help the people to more sprightly.
73. Question # 5 - 7 refers to the Veggie Bread. 5. How do you find Veggie Bread as an
alternative for our conventional breads? Very Satisfying Satisfying Average 6. How much
are you willing to pay for the Veggie Bread? 15-20php 21-25php 7. What variety of
Veggie Bread is your favorite? Peanut Bread German Bread Croissant Ensaymada Rate
the following items asked by CHECKING the box for the choice of your answer. Items
Packaging Cleanliness (Product) Price (2) Satisfying Taste (1) Very Satisfying (3) Average
(4) Dissatisfying
74. Appendix B Curriculum Vitae Name: Bryan Augustine B. Oculam Birthday: Aug. 25,
1992 Age: 21yrs. old Address: Osmeña Street, Cagayan de Oro City Nationality: Filipino
Religion: Roman Catholic Email Address: ryn.oculam@gmail.com Mother: Dorotea B.
Oculam Father: Zenon A. Oculam Educational Background Primary: City Central School
Secondary: Misamis Oriental General Comprehensive High School Tertiary: Capitol
University Course: Bachelor of Science in Business Administration Major: Marketing
Management
75. Curriculum Vitae Name: Anjhie Grace M. Valle Birthday: Jan. 16, 1993 Age: 20 yrs.
old Address: Danao, Taytay El Salvador City Nationality: Filipino Religion: Roman Catholic
Email Address: anjhiegrace.valle@yahoo.com Mother: Jessica M. Valle Father: Antonio
S. Valle Educational Background Primary: Taytay Elementary School Secondary: Alubijid
National Comprehensive High School Tertiary: Capitol University Course: Bachelor of
Science in Business Administration Major: Marketing Management
76. Curriculum Vitae Name: Brenely T. Solis Birthday: Sept. 17, 1992 Age: 21yrs. old
Address: Cagayan de Oro City Nationality: Filipino Religion: Roman Catholic Email
Address: brenely.solis@yahoo.com Mother: Brenda T. Solis Father: Felipe R. Solis
Educational Background Primary: Mahay Elementary School Secondary: Mahay National
High School Tertiary: Capitol University Course: Bachelor of Science in Business
Administration Major: Marketing Management
77. Curriculum Vitae Name: Junryl L. Ybanez Birthday: Feb. 19, 1994 Age: 19 yrs. old
Address: Ivio Villanueva, Misamis Oriental Nationality: Filipino Religion: Iglesiani Cristo
Email Address: junryl1234@gmail.com Mother: Josephine L. Ybañez Father: Lucio R.
Ybañez Jr. Educational Background Primary: Bohol/ Vicenti N. Chavez Memorial Central
School Mindanao Secondary: Villanueva National High School Tertiary: Capitol University
Course: Bachelor of Science in Business Administration Major: Marketing Management
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