Learning Objectives:

A. To understand the three options--- sole

proprietorship, partnership and corporation –
under which an entrepreneur could organize and
their impact to his/her business
B. To appreciate the importance of organization
analysis and design in determining the
appropriate hierarchical structure of the
company
C. To be aware of the stages of development of
organizations
D. To know the government-required steps in
starting a business
3.1 Nature of Organizations
Let us assume now that Mr. Chua’s grocery
business has grown by leaps and bounds. He’s
planning to open up a branch in a more strategic place
near busy Cubao. This will be handled by his son
whom he has already trained in running his grocery
business.
Mr. Chua has reached the cross road of his
business. Like any entrepreneur who started small but
suddenly saw the growth of his business. He began to
wonder how he should get organized to face the
challenges of the future. Shall he remain as a single
proprietor-owner or dilute his ownership by asking
some of his trusted relatives and friends to be part
owners and contribute more money for his expansion
plans?
3.1 Nature of Organizations
To put up a branch, Mr. Chua needs more capital
to buy a commercial lot and to construct a building for
his second grocery. He has to improve his credit
standing by buying grocery goods payable in 60days or
more. To get a loan from a bank. His present assets are
not enough to serve as guaranty. So, he needs
associates in his expanding business. What’s the best
approach in organizing and what are the advantages?
He consulted a lawyer-friend and he was given three
options.
 First option is to remain as single proprietor.
In this form, Mr. Chua as single person holds the
entire operation as his personal property, managing it
on a day-to-day basis. Most businesses are of this type.
Based from the text, Steps in Starting up a
Business, sole proprietorships are attractive to small
investors because they are relatively easy to start up.
Also, the owner is entitled to all the profits that the
sole proprietorship collects. On the other hand, sole
proprietorships can be risky because there is no
separation between the owner and the business.
Here are some more of the advantages:

1. Formation: less complicated in preparation of

documents and cheaper compared to starting a
formal corporation. The proprietorship can be
named after the owner, or a fictitious name can
be used to enhanced the business.
2. Tax benefits: no requirement to file a separate
business report. One will list the business
Information and figures within his/her
individual tax return. The business will be taxed
at the rates applied to personal income, not
corporate taxes.
3. Decision making: Business decision remains
the responsibility of the owner. The owner can
also fully transfer the solo proprietorship at any
time as he/she deems necessary.
Disadvantages:
1. Liability: The business owner will be held directly
responsible for any losses, debts, or violations coming
from the business. For example, if the business must pay
any debts, these will be satisfied from the owner’s own
personal funds. The owner could be sued for any
unlawful acts committed by him/her or the employees.
2. Taxes: While there are many tax benefits to solo
proprietors, a main drawback is that the owner
must pay self-employment taxes.
3. Lack of ‘’Continuity’’: The business may
discontinue if the owner becomes deceased or
incapacitated. Since the business and the owner
are treated as one and the same, upon the owner’s
death, the business maybe liquidated and becomes part
of the owner’s personal estate, to be distributed to
beneficiaries. However, this can result in heavy tax
consequences on beneficiaries due to inheritance taxes
and estate taxes.
4. Difficulty in raising capital: Generating the capital
or the initial funds is usually provided by the owner.
Solo proprietorships do not issue stocks or other money-
generating investments unlike corporations.
Second option: Partnership
A partnership is a single business with two or more
people sharing its ownership. Each partner contributes to all
aspects of the business, including money, property, labor or
skill. In return, each partnership shares in the profits and
losses of the business.
Since partnership is a type of business that requires
more than one person in the decision-making process, it’s
important that potential business partners discuss a wide
variety of issues up front and develop a legal partnership
agreement. This agreement should document how future
business decisions will be made such as how the business
partners will divide profits, resolve differences in decision-
making, change of ownership(bring in new partners or buy out
current partners), and how to dissolve the partnership.
Advantages:
1. Easy and Inexpensive: Partnerships are generally
an inexpensive and easily formed type of business structure.
The majority of time spent starting a partnership often
focuses on developing the partnership agreement between
or among few people and it’s shared ownership will
expresses.
2. Shared Financial Commitment: Each business
partner has equally invested in the success of the business.
Partnerships have the advantage of pooling resources to
obtain significant capital. This could be beneficial in terms
of securing credit, or by simply double your initial money or
capital in the business.
3. Complementary Skills: A good partnership
should be able to utilize the strengths, resources, and
expertise of each partner.
4. Partnership Incentives for Employees:
Partnerships have an employment advantage over other
entities if they offer employees the opportunity to become a
partner. Partnership Incentive often attract highly motivated
and qualified employees.
Partnership arrangements are mostly formed in law,
auditing, and some consultancy firms.
Disadvantages:
1. Joint and Individual Liability: Similar to sole
proprietors, partnerships retain full, shared liability
among the owners. Partners are not only liable for
their own actions, but also for the business debts and
decisions made by other partners. In addition, the
personal assets of all partners can be used to satisfy
the partnership’s debt.
2. Disagreements Among Partners: With multiple
partners, in the business, there can disagreements
like management styles, salary schemes. etc. That is
why it is important to consult each other on all
decision making having to compromise and resolve
disputes.
3. Shared Profits: Because partnerships are jointly owned,
each partner must share the successes and profits of
their business with the other partners. An unequal
contribution of time, effort, or resources can cause
dispute among partners.
Third option: Corporation
Often times, business owners opt to form
corporations to protect themselves against financial and
legal liabilities. A corporation is a type of business that
keeps the dealings, assets, and bank accounts separate from
his/her personal assets.
This is especially true if a business owner, like Mr.
Chua, needs more money to fund his expansion. He wants
to take a bank load but his assets are not enough to
mortgage. Besides, if qualified to get a loan, he may not be
able to pay a loan, he may not be able to pay the loan and he
will lose his mortgaged properties if they are foreclosed. In
short, he wants to protect his own personal wealth. So, he
may decide to look for investors.
The investors are only shareholders of the
corporation. However, investors will elect a set of board of
directors responsible for the different policies and vision for
the corporation. The board of directors will also appoint
corporate officers for a day-to-day operations of the
corporation. Usually a corporation has the following key
personnel: a president, a secretary, and a treasurer, although
there can be other officers, such as vice presidents.
Advantages:
1. Separate legal personality: A corporation, once registered
with the securities and Exchange Commission and is issued
a certificate, has acquired a legal personality separate and
distinct from its stockholders. It can sue and be sued.
Shareholders of a corporation are not liable to obligations
the corporations contracts into like debts, negligence or
wrongful acts of the corporation. The maximum lost of
money a shareholder can incur is just the amount of his/her
investment in the corporation—the value of his/her stock.
2. Ease of raising funds: In a corporation, it is easy to raise
additional funds since it has the option to sell shares of the
corporation.
3. Continuity: It can have a perpetual existence, which means it
can outlive its owner because it is a separate person in the
eyes of the law. This means investors don’t have to worry
about the untimely demise of the owners. It also allows the
corporation to plan for the long term.
4. Ease of transfer of ownership: It’s easy to transfer
ownership interests in a corporation. The board of directors
can be authorize the issue of shares of stock in exchange
for investor’s capital infusion into the company.
5. Credibility: A business with an Incorporation or ‘Inc.’ sign
after its name often sounds more credible in the
business context. One most likely attracts more partners,
customers, and attention from the community.
Disadvantages:
1. More time and money spent in organizing: In a
corporation, it will require more time and money
than forming other sole and partnership business
type.
2. More paperwork: Several documentations and paper
works required by governmental agencies
monitor corporations. The state also requires the
filling of annual reports. And they have to file
corporate income tax returns as well.
3. Higher tax: Corporate profits may be subject to higher
overall taxes since the government imposes taxes on
profits at the corporate level and again at the
individual level, if such profits are distributed to the
shareholders.
4. More costly: There are required number of board
meetings and annual shareholder meetings/sessions.
All of these meetings/sessions will incur expenses.
Most corporations will retain the services of an
attorney and accountant to help them with drafting
legal documents and corporation fillings and
maintaining compliance with complex corporation
law and regulations.
Nature and Role of the Firm

A. Human Resource Management: Human Resource

Management is the entire spectrum of management of people
that serves to maximize their performance in order to meet the
organization’s strategic objectives. It covers, among others, the
major functions of recruitment. Selection and placement,
training and development, employee relations, and
compensation and benefits administration.
B. Marketing Management: According to Business Case Studies,
‘’Marketing is the management process responsible for
identifying, anticipating, and satisfying consumer requirements
profitably.’’
C. Operations Management: ‘’Operations management involves
overseeing, designing, controlling the process of production, and
redesigning business operations in the production of good and
services’’ (Source: eNotes). In a manufacturing setting, the
company has to ensure the design of effective and efficient
production process, timely acquisition of raw materials needed
for production, deployment or adequate number of trained
workers, and the proper maintenance of equipment and other
resources required. In a service-oriented setting, on the other
hand, the company has to ensure the availability of trained and
customer-orientated personnel, presence of customer service
locations, and excellent provisions of customer services.
Nature and Role of the Firm

D. Financial Management: ‘’The goal of any finance function

is to achieve three benefits: business support service, lowest
costs, and effective control of the environment.’’ Toward the end,
the firm has to ensure that it sets up effective and efficient
internal process designed to achieve all these, while
maintaining the values of being vision-orientated, growth-
focused, intuitive, and risk-taking (Source: Role of Finance in
a Business, by Dana Griffin, Demand Media).
E. Material and Procurement Management: It is the
responsibility of the firm to ensure that it manages the
procurement process and the supply base effectively and
efficiently. This includes buying high quality products and
services at the right price from the right, reliable source, based
on the right specifications, in the right quality for delivery, at
the right time to the right customers.
F. Office Management: According to BusinessDictionary.com
‘’Office management involves the design, implementation,
evaluation, and maintenance of the process of work within an
organization, in order to maintain and improve efficiency and
productivity.’’ It is the responsibility of the firm to monitor and
review systems that would yield expected outcomes like
improved turnover, output, sales, etc. It is like the backroom
support that will ensure the effective discharge of functions of
revenue-generating units of the organization.
Nature and Role of the Firm

G. Information and Communication Technology

Management: This includes a related from of
communication or application that encompasses radio,
television, cellular phones, computer and network hardware
and software, satellite system, and so on, as well as the
various services and applications associated with them such
as videoconferencing and distance learning (Source:
Margaret Rouse, Whatis.com). It is the responsibility of the
firm to provide the necessary information and
communication facilities to all its business units in order to
ensure that they are able to perform their functions more
effectively and efficiently.
3.2 Types of Organization Structure

There are different types of organizational set-up or

structure. These set up or structure are designed to accomplish
different goals. The structure of an organization is a crucial part in
the progress of an organization since it can help or hinder the
organization in the movement toward accomplishing these goals.
Organizations, large and small in scale, can achieve higher sales and
other profits by properly their needs with the structure they use to
operate.
They come in different shapes and sizes. They can be ‘’tall,’’
those that have many tiers between the common worker and the
owner of the company, or they can be ‘’flat,’’ meaning there are very
few levels between the common worker and the owner.
A Basic organizations framework is called the line structure.
A line structure organization has only direct, vertical relationship
between different levels in the firm. Take note that there are line
departments inside a line structure. Line departments are directly
involved in accomplishing the primary goals of the organization. For
example, in a typical firm, line departments include production and
marketing in a line organization authority follows the chain of
command. Chart 1 shows a single line organizational structure
 Chart 1. Sample of Line Structure

CEO

Manager Manager
(Production) (Marketing)

Foreman Foreman Sales Officer Sales Officer

(Fabrication (Assembly) (A) (B)

Workers Workers Salespersons Salespersons

Advantages:
1. Tends to simplify and clarify authority
2. Promotes responsibility and accountability relationships
3. Promotes fast decision-making
4. Precise and simple to understand
Disadvantages:
1. Neglects specialists in planning
2. Overloads task on key personnel
3. It becomes more ineffective as the organization becomes bigger.
4. Managers become experts in too many fields
5. Tendency to become overly dependent on the few key people who
are performing numerous jobs.

Before we proceed further, we should distinguish between

line and staff functions. A line function, as discussed, is a position
that has a direct chain of command that is responsible for the
achievement of an organization’s goals.
A staff function, on the other hands, is intended to provide
expertise, advice, and support for the line positions. An example of
staff functions are HR, Quality Assurance, and Corporate Planning.
There are, however, several variations of organizational
structures. The three common type are: functional, divisional,
and matrix structure.
Functional
It is a set up wherein each department of the organization is
grouped according to its function or purpose. For example, there
may be a marketing department, a sales department and a
production department. (See Chart2) The functional structure
works very well for small businesses in which each department can
support itself by relying on the talent and knowledge of its workers,
However, one of the drawbacks in a functional structure is the
restriction in coordination and communication between and among
other departments by the boundaries of the organization in which
having the various departments workings separately and
independently.

President
(CEO)

Marketing Sales Production

Department Department Department
Divisional
Divisional structure is another type of organization structure.
This is typically used in larger companies or organizations with
several branches or outlets that operate in a wide geographic area or
that have separate smaller organizations within the umbrella group
to cover different types of products or market areas. Study Chart 3.
This type of structure provides significant benefit which
addresses needs more rapidly and more specifically; however,
communication is inhibited because employees in different divisions
are not working together. Divisional structure could also be costly
because of its size and scope.
Chart 3. Sample of Divisional Chart

XYZ
Company

Luzon Visayas Mindanao

Division Division Division
Matrix Structure
A matrix structure is a hybrid of two structures namely, divisional and functional
structure. Typically used in large multinational companies, the matrix structure allows for
the benefits of functional and divisional structures to exist in one organization. However, this
can create power struggles because most areas of the company will have a dual
management—a functional manager and a product or divisional manager working at the
same level and covering some of the same managerial territory. Study Chart 4 as indicated.
Unlike the other structures, it does not follow the traditional hierarchical model.
Instead, all employees (represented by the green boxes) have dual reporting relationships.
Typically, there is a functional reporting line (shown in blue) as well as a product-based
reporting line (shown in yellow.
When studying a matrix structure organization chart, the solid lines represent
strong and direct reporting relationships; on the contrary, dotted lines indicate that the
relationship is secondary or not as strong as that on the solid lines.
Chart 4. Sample of Matrix Structure

CEO

Marketing Sales Services

Electronics ---------------------------------------
Division

Home Good
------------------------------------------------
Division

Yummy
Snacks -------------------------------------------
Division
 One advantage point of the matrix structure is the flexibility and the balanced decision-
making (as there are two chains of command instead of just one).
however, its disadvantage would be complexity which can lead to confusion among employees.
The conflicting orders from multiple sources may lead to confusion and increase ineffectiveness and
conflict. Some staff specialists or personnel may exert direct authority over the line personnel, rather
than exert advice authority.

Information Organizational Structure

Before we leave this topic on organizational structure, one must bear in mind that there are
two broader organizational structure identified as: the formal and the informal organization.
The formal organization, as discussed and illustrated earlier, are usually represented with
organization charts and with position descriptions. There is a clear reporting relationship that the
manager is aware of. On the other hand, the informal organization is a set of evolving relationships and
patterns of human interaction within an organization that actually do exist but are not officially
prescribed. Alongside with this informal organization are the informal leaders who sometimes exert
influence to organizational behavior.

3.3 Organization Design Principles

Now that we have given you the different types of organization charts, showing the advantages
and disadvantages of each, let’s take a look at some Organization Design Principles.
Firstly, let us be realistic to recognize that there is never a singe best structure for any company
or function. Any structure is no silver bullet. There will never be a ‘’perfect’’ structure. All structures
carry significant strengths and weaknesses, advantages and disadvantages, and all companies have
different capabilities and strategic positions.
Organizational design is the process of aligning an organization’s structure based on
its vision and mission. It is a careful study at the complex relationship between tasks, workflows,
responsibilities and authorities, and making sure these all support the objectives of the organizational
strategy and mandate.
Good organizational design helps communications smoothly transition from one department
to another. It creates an environment where people can work effectively and efficiently. It fosters
productivity leading to innovation. It is tailored to deliver the company’s competitive strategy. The design
can be evaluated by specific criteria, such as technology, corporate culture, etc.
 Organization Analysis and Design (AOD) is undertaken in the context of changing situations
and conditions. Each study is done with specific objectives such as:
• To develop a structure by which the objectives and policies of the company can best be realized and
the supporting plans implemented;
• To develop a structure that is responsive to environmental conditions (competition, regulations, and
technology);
• To develop a structure that clearly delineates duties, responsibilities, and working relationships of
people.
We study organization structure for the main reason that it is innate to an organization as
skeleton is to the human body. If the structure is weak, disjointed, and poorly developed, then no
amount of planning will change the ‘’qualitative to quantitative’’. All the planning for development
will be in vain, for the plans will remain just as they are – mere plans.
In a ‘’Professional Practice Manual on Organization Studies’’, authored by Zorilla, he defined
the scope, approach and methodology involved in the conduct of an OAD.

Nature and Scope of Organization Analysis and Design (OAD)

Organization analysis generally involves the design of an organization structure including the
delineation of the levels of authority and responsibility and the definition of the functions and
interrelationships of organizational units and/or positions. Organization structures is usually
graphically presented in a basic organization chart, a functional chart, and a detailed position
chart. The recommended organization is based on sound concepts and principles relevant to the
unit under study.
In order to design a structure that is highly adaptive and flexible to the demands of a dynamic
organization, the design must consider a number of factors:
 Internal company factors such as corporate objectives, philosophy, strategy, policies, and
procedures;
 Leadership style, individual goals and objectives of top management; and
 External factors such as developments in the industry, government policies, and laws regulating
company operations, foreign markets, and relationships with other entities.
 Beyond solid and broken lines, shifting lines and boxes in an organization chart, one has to
consider the company’s fundamental building blocks, namely:
• Recognize how people in the company make decisions
• Determine how people adopt new behaviors
• Create how people are rewarded based on performance
• Agree on what are the commitments
• Manage information and utilize effectively
• Sense of responsibility is allocated and connected with one another.

Under these considerations, therefore, the structure can never be permanent. It is subject to
review and change, if necessary. Changes may be triggered by heightened competition, changes in
costumes behavior, people movements, restructuring, reengineering, streamlining, reorganization, and
other reasons.

Organization Analysis and Design (OAD)

Organization analysis and design includes careful examination of detail staffing levels and
hierarchy, spans of control, and repetitions of roles in the context of the businesses strategy. This implies
that all work is not created equal– there are some tasks that are more strategically important to a
company than others.
It is important to understand that even if a company creates an elegant and elaborate
organization designs but fails to recruit the right composition of talent and skill; it would be
meaningless. In an organization diagnostic study, its states on the focus on the ability of the current
talent to do the critical work and the affect of the current structure (job design) on engaging that talent.
An organization is a dynamic and constantly changing force; hence, organization structure
should be flexible any ready to adapt and respond to new and emerging needs and to the requirements of
the present as well as the future conditions and demands of business.
Accord to the ‘’The Organization of the Future,’’ a book by the Drucker Foundation of New
York, claims that, ‘’Redesigns have a poor tract record. Many of the companies that restructure will
restructure again a few years later. Some of there repeated redesigns are the result of external change; the
first restructuring loses its relevance and power’’.
3.4 Stages of Development of Organizations
Organizations ,like human beings, pass through several stages of development. A human
being’s life cycle comprises of four stages of development: childhood, adolescence, maturity, and old age.
Similarity, an organization passes through several stages. Even the best managed companies pass
through stages of organizational development, including period of chaos. Chaos in this context is
absolutely necessary for the growth and survival of a company. Otherwise, the alternative could be
stagnation.
Author Renee O’Farrel identifies three stages:
 Chaos
The chaos stage of organizational development has rightly been called the ‘’firefighting’’
stage because everyone always seem to be putting out fires. Operations tend to be extremely
problem-focused; people react to situations rather than enact them, an issue that keeps focus
in the short term. Typically good intentions float around but not enough commitment, follow-
through or know-how for staff to unite and take action. There tend to be informal routines and
processes; procedures and accountability may not always be clear.
 Stability
As the firm stabilizes its operations, goals and direction become more consistent. Policies and
procedures become more defined and a structure starts to emerge. This stage of
organizational development is all about predictability and control. Compliance is king.
Innovation may be stifled at this stage, but the staff start to buy in to the company more and
slowly become more unified. Employee satisfaction tends to increase as expectations and
procedures are clarified and streamlined
 High Performance
Once things start moving smoothly, employees take ownership for their successes and failures,
and performance is consistent. Their focus shifts from stability to performance. Instead of
constantly solving problems or policing procedures, staff can focus more on the mission of the
company, with an eye on innovation and increasing efficiency. The goals of the company
begin to take on a longer-term outlook. Instead of focusing on this month’s sales, the focus
widens to take in the quarter, the year and, eventually, several years out.
Dr. Roger K. Allen, an author and educator, in an article in Center for Organization Design explains the
three stages of organizational development by his diagram.

From stability
to High
Performance

From Chaos to
Stability

Stage III. High Performance (Outstanding, Sustainable Results)

• Clear statement of mission that creates a sense of espirit de corp
• Well-defined values which result in distinctive culture. Respect for people that is deeply ingrained is
part of the culture.
• Good communication
• High and active involvement and empowerment of people. Design (work flow, structure, systems)
supports mission and values.
Stage II: Stability (Back to the basics)
• Clarify of goals and direction
• Well-defined policies and responsibilities (technical and personnel)
 Agreement on roles and responsibilities
 Basic management processes rewarded and practiced (goal-setting, performance, review, etc.)
Stage 1: Chaos (Fire-Fighting Mentality)
 Crisis/Short term focus
 Lack of clear direction and goals
 Shifting priorities
 Unclear policies and procedures
 ‘’Us’’ vs. ’’them’’ attitude
 Blame and lack of ownership
 Alienated workforce

SUMMARY
Every business organization goes through the stage of chaos. In the case of Mr. Chua’s grocery
business, it’s natural if it goes through a stage of chaos in it’s initial stage. The trick is to provide an
environment out of chaos that favors stability. But given his patience and dogged determination, his
business will go up to the second stage of stability and ultimately, high performance.
There is no simple formula. Real organizational development requires commitment and hard
work. Also, initiatives to eliminate waste, improve quality, provide better customer service, people
empowerment, continued improvement, can lead to a foundation of organizational stability and
eventually high performance.

3.3 Starting a business

This chapter will not be complete without giving the reader the basic process of starting a
business. Almost all big businesses start small. SM, the shopping mall giant began with a small shoe
store in Carriedo Street, Quiapo, Manila. About 99.58 percent of the business in the Philippines that
contributes 32% of the Country’s Gross Domestic Product (GDP) and accounts for 61 percent of the local
workforce belong to the Micro, Small, Medium-size Enterprises (MSMEs).
So, how does a young entrepreneur start a business? R.A. 9178, other wise known as the Barangay
Micro Business Enterprises (BMBEs) Act of 2002 or BMBE Law encourages everyone to put up a business.
 Hereunder is the Process Flow that serves as guide to registering a business.

Business Entity Registration Business Permit

Step 1 Step 2

If Sole proprietorships
It partnerships
Get Specific Clearances
It Cooperative

Step 4 Step 3
Other Registration Requirements

Step 5

Contact details and basic

PROCESS FLOW OF REGISTERING A BUSINESS
Requirements of regulating
agencies
 In case the flow chart is not readable to some, we are repeating hereunder in clearer form the steps to be taken
by anyone who wants to start business.

Step 1
• For single proprietorship, register with the Department of Trade and Industry (DTI) for business name
• For Partnerships or Corporation, register with the Securities and Exchange Commission (SEC ) for Certificate
of Partnership or corporation
• For cooperatives, register with the Cooperative Development Authority (CDA)

Step 2
• Apply for business permit and license from the city/municipality where the business is to be located
Get sector specific Clearances. For example
- Travel Agency – Department of tourism
- Food and Cosmetics – Food and Drug Administration (FDA)
- Pawnshop – Bangko Sentral ng Pilipinas (BSP)
- Learning Centers – Department of Education (DepEd)
- Woodcrafts/furniture – Department of Environment and Natural Resources (DENR)

Step 3
• Register with Bureau of Internal Revenue (BIR) District Office where the business is to be located for
Authority to Print Invoice and Book of Journal.

Step 4
• Other registration requirements
Register your business with the following offices for compliance to good employer – employee relationships,
incentives and benefits, and social, community, and environmental responsibilities
- Social Security System (SSS)
- Department of Labor and employment (DOLE)
- Philhealth
-Pag-ibig
- Department of Environment and Natural Resources (DENR)
 Step 5
Start the business

The BMBE Law exempts MSMEs rom income

tax for income arising from operations of the
enterprises. The Local Government Units (LGUs)
are also encouraged either to reduce the amount
of local taxes, fees, and charges for MSMEs or
exempt them from these taxes, fees, and charges.

Furthermore, MSMEs are exempted from the

coverage of the Minimum Wage Law although
their employees are covered by the Social
Security Law and health care benefits of
Philhealth.
 THANKS
FOR
LISTENING