Feasibility Studies Tsirt Printing

Chapter I INTRODUCTION
A. Brief History of the Project Twenty first (21st) century is called the digita
l age because it is the era of modern technologies that we are using in our ever
yday life. These advance and sophiscated technologies help us to do our work eas
ier and faster. One of the advance technologies is the digital t-shirt printer.
It is one of the newest machine that was invented to satisfy our growing needs,
wants and desires. Printed Tshirts are in demand nowadays thats why the researche
rs chose to establish a Digital T-Shirt Printing Business. The proposed name of
the business is WATTASHIRT. This name was chosen because of its simplicity, unique
ness and sweetness sound that can be easily distinguished by the market. The res
earchers want to attract customers not only for its remarkable name, but signifi
cantly the quality and standard of every printed shirts that it can produce. Thi
s establishment is located at the 2nd floor of Mega Center the Mall,Gen. Tinio S
t., Cabanatuan City financed by Mr. Roberto U. Cariazo Jr. This kind of business
is a service type which needs to be established in a place where it is well pop
ulated and should be easy to locate.With that the researchers have chosen the ri
ght and the best location for the said business. WATTASHIRT targets the people of
Cabanatuan most especially the students in the nearby schools/universities.
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B. Statement of the Problem The central problem of this study is the evaluation
of the viability of establishing WATTASHIRT, a digital t-shirt printing business h
ere in
Cabanatuan City, Nueva Ecija.
C. Objectives The main objective of this study is to determine the viability and
feasibility of the proposed venture. Specifically, objectives from the point of
view of the four functional areas of management are as follows. 1. Marketing a.
To identify the demand and supply for the products. b. To formulate marketing s
trategies for a successful business operations. 2. Technical a. To develop the p
rocesses involved in operationalizing the project in the most effective and econ
omical way. b. To know the production requirement in the establishment of a digi
tal printing business. 3. Organization and Management a. To design organizationa
l set-up that is best suited for the proposed project. b. To determine the numbe
r and qualifications of the people required to manage the project effectively.
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4. Financial a. To identify the sources and mode of financing of the proposed bu

siness. b. To make an estimate of the amount of initial investment required to e
xecute the project. c. To present projected financial statement of the proposed
venture for the next five years. d. To evaluate the profitabiliy, liquidity and
stability of the proposed business venture.
D. Significance of the Study The significance of the study has a great impact to
the community and society as a whole, these are as follows: Firstly, to the pot
ential customers they will have a personalized t-shirt at a very affordable pric
e. Secondly, to the printing industry for it will improve the customers buying h
abit, and of course the industrys merely stability as well. To the university, th
is study will serve as a reference in the library. To show to the aspiring busin
essman that this kind of business is profitable.
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E. Scope and Limitations This study covers the establishment of WATTASHIRT in Mega
Center the Mall, Gen. Tinio St.,Cabanatuan City. gathered. This study was done
within a regular term of second semester of school year 2009 -2010. Relevant dat
as were gathered during this period. The survey covers those people in the mall.
Generally, the target market of this business are the end users. This market in
cludes the students, and those people who were t-shirt lovers. The limitations o
f the researchers in the study is the actual distance of other possible customer
s outside the vicinity of Mega Center the Mall, Gen. Tinio St., Cabanatuan City.
This study is for academic purposes only. All necessary information are
F. Methodology 1. Sources of Data The Researcher used two classes of data, prima
ry and secondary data. a. Primary Data were obtained through survey questionnair
es and interviews. A sample survey questionnaire was formulated by researchers f
or the target market. This was validated by the five experts and five laymen bef
ore administration. Experts are those directly involved or have experience in ru
nning a business venture with some advancement in technology. A copy of the vali
dation sheet and questionnaire are presented in Exhibit I-A and Exhibit I-B
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respectively. Three hundred ninety five (395) copies of survey questionnaires we

re distributed, all of which were retrieved. Interviews were conducted to those
who have existing printing business. A copy of a sample letter of request for an
interview and structured interview guide questions are presented in Exhibit I-C
. b. Secondary Data were gathered from printed materials, books, magazines and r
elated studies made on the subject. These materials were generated from National
Statistics Office (NSO), Bureau of Fire Protection(BFP), Department of Trade an
d Industry(DTI) and some of the website in the internet. 2. Research Design To y
ield a meaningful and relevant information, the researcher used exploratory and
descriptive methods. a. Exploratory Method. The researcher conducted survey and
some interviews to some well known establishments who also practice the same bus
iness. There were no printed studies regarding this type of business in Araullo
University library however, lots of sufficient information were obtained through
internet research and surveys. The result of interviews is presented in Exibit
I-E. b. Descriptive Method. Descriptive method was used to gather and describe c
omprehensively the characteristics of the target markets elements. The descriptio
n is based on a sample size which represents the total population. Survey questi
onaires were distributed randomly to the prospective clients to study and determ
ine the demand and supply rate.
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The formula in computing the sample size is:

=
N
w ere; = sample size
1+N
N = stimatd population = margin rror
Th targt markt is composd of lvn thousand on hundrd fifty (11, 150) ag
s 10 20, Nin thousand nin hundrd thirty fiv (9, 935) ags 21 30 and ight th
ousand svn hundrd fiftn (8, 715) ags 31 55. Tabl I-A Targt Markt Popula
tion 2009 Ags 10 20 11, 150
Ags 21 30
Ags 31 55
9, 935
8, 715
Total 29, 800
Sourc: Mga Cntr Mall managmnt
Th sampl siz of thr hundrd ninty fiv (395) is rsultant of th following
computation.
whr; = 29800 1+29800 (5%) = 395 = sample size N= 29800 = 5%
Th sampl siz was pro-ratd accodding to th wight of ach catgory in popula
tion. On hundrd fifty fiv (155) copis whr distributd to ags 10 20, On h
undrd twnty ight (128) copis whr distributd to ags 21 30, On hundrd tw
lv (112) copis whr distributd to ags 31 55 rspctivly.
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3. Tratmnt of Data All quantitativ data gathrd wr procssd using manual
or prsonal mthod. Comparativ analysis was also usd to analyzd data. Histori
cal information on variabls involvd in forcasting th figurs in th marktin
g aspct wr inconsistntly incrasing. Hnc, projctions wr computd throug
h th us of Statistical Straight-lin Mthod. This mthod has a formula that go
s as follows:
Y = a + bx = Y - b
Whr;
X = is th assignd valu B = XY- XY/n X - ( X) N a = is th constant b = is th para

tr = numbr of yars Y = is th givn data To dtrmin th arning dsirabili
ty of th invstmnt, th following formula wr usd.
a. Nt Prsnt Valu (NPV). A sophisticatd capital budgting tchniqu; found b
y subtracting th projcts initial invstmnts from th prsnt valu of its cas
h inflow discountd at tha rat qual to th invstors cost of capital.
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Formula:
Prsnt Valu of cash flow Lss: Cost of Invstmnt Nt Prsnt Valu
b. Intrnal Rat of Rturn (IRR) is a tchniqu usd to dtrmin th discount r
at which quats th prsnt valu of cash inflows with th initial invstmnt
associatd with th projct. Th rat is actually th compound annual rat of r
turn th invstor will arn if it invst in th projct and rcivs th projct
cash inflows.
n IRR = ___t____ = t=1 (1 + IRR ) t Whr; = initial investment t = period = cash f
low k = cost of capital t
c. Profitability indx (PI) is th ratio of th prsnt valu of th futur cash
flows to th invstmnt.
Formula: PI = Prsnt valu of cash flow/cost of invstmnt
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To ascrtain th viability in trms of soundnss and condition of th projct if

implmntd, th following formula wr usd.
d. Currnt Ratio is masur of th numbr of psos of currnt asst availabl to
mt currnt obligation. It is bst-knoww liquidity
masurmnt. A currnt ratio of lss than on indicats th firm has a ngativ
working capital.
Currnt Ratio =
Currnt Assts Currnt Liabilitis
. Oprating Prformanc Ratios xamin th prformanc of th managmnt in th

oprating businss. Thy ar dividd into two subcatgoris oprating fficinc
y and oprating profitability.
.1
Oprating Efficincy Ratios qustion how fficint would th
managmnt b using th asst thy hav at thir disposal basd in th plans st
forth in this study.
i.
Nt Fixd Asst Turnovr Ratio is a masur of th projcts utilization of fixd
assts.
ii.
Equity Turnovr Ratio masurs how ffctivly would th ownrs nt worth will b
usd in th projct
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Total Fixd Asst Turnovr =

Rvnu
Avrag Total Nt Fixd Asst Equity Turnovr = Rvnu Avrag Equity .2 Opra
ting Profitability Ratios look at how good plans ar st in gaining profit out o
f th invstmnt in th projct.
i.
Gross profit margin quals prcnt of sals availabl aftr
dducting cost of goods sold. This prcntag is a availabl to covr slling g
nral and administrativ costs and also arn a profit. It indicats th basic co
st structur of th projct and its cost-priz position. ii. Oprating Profit Ma
rgin rlats th projcts profit to its nt sals .
Th variability of this ratio is a prim indicator of
rojct. A highr ratio implis that th company has a
s and thrfor inflxibl. iii. of sals. iv. Rturn
projcts rturn on all th nt Profit Margin shows
on vry pso
th businss risk of th p

highr lvl of fixd cost
on Nt Equity indicats th
how much profit is gnratd
worth mployd. It masurs rturn on all availabl intrnal funding.

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Profit Margin = Rturn on Nt Equity =

Profit Rvnu Profit Avrag Nt Equity
G. Rviw of Rlatd Litratur Th litratur rviw idntifis and gathrs ky
issus about th quality and status of printing businss, including its influn
cs and th rang of provisions for studnts and som profssionals and possibl
customrs.
At th bginning of th twntith cntury, th T-Shirt quickly bcam an Amrica
n favorit. Now, a cntury latr, at th bginning of th twnty-first cntury,
th T-Shirt rmains as popular as vr. Th Amrican T-Shirt bgan during WWI wh
n Amrican troops noticd Europan soldirs waring a comfortabl and lightwig
ht cotton undrshirt during th hot and humid Europan summr days. Compard to
th wool uniforms that th Amrican soldirs wor, ths undrshirts wr coolr
and mor comfortabl and thy quickly caught on with th Amricans. Du to thi
r simpl dsign, ths shirts bcam known in th USA as "T" shirts or, as w kn
ow thm now, "TShirts". By th 1920s, "T-Shirt" had bcom an official word in
th Amrican English languag with its inclusion in Mrriam-Wbstrs Dictionar
y. By W.W. II,
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both th Navy and th Army had includd th T-Shirt as standard issu undrwar.
Initially pggd as an undrgarmnt, th T-Shirt soon cam in to its own on th
big scrn. John Wayn, Marlon Brando and Jams Dan all shockd Amricans by
waring thir undrwar on national TV. In 1951, Marlon Brando shockd Amricans
in his film "A Strtcar Namd Dsir" whn his T-Shirt was rippd off of his b
ody rvaling his nakd chst. By 1955, th T-Shirt was tolratd worn without a
nothr shirt covring it. Thn Jams Dan mad th T-Shirt ral cool in "Rbl W
ithout A Caus". Jams Dan mad th T-Shirt a contmporary symbol of rbllious
youth. In th 60s popl bgan to ti dy and scrnprint th basic cotton T-S
hirt making it an vn biggr commrcial succss. Advancs in printing and dying
allowd mor varity and th Tank Top, Muscl Shirt, Scoop Nck, V-Nck, and ma
ny othr variations of th T-Shirt cam in to fashion. Th T-Shirt was inxpnsi
v, in styl, and could mak any statmnt you card to print. Th Amrican T-Sh
irt cam into its own during th lat sixtis and svntis. Rock and Roll band
s bgan to raliz that thy could mak significant amounts of mony slling th
ir T-Shirts. Profssional Sports caught on and soon th officially licnsd T-Sh
irt bcam hot mrchandis. During th 80s and 90s th production of T-Shirts
and th mchanics of printing on thm incrasd th volum and availability. Soo
n th Amrican T-Shirt was bing calld a commodity itm in th apparl industry
.
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H. Dfinitions of trms Th following trms ar dfind as usd oprationally in

this rsarch: a. Round nck Shirts a collarlss usually short slvs knit shi
rt without fastnings usually mad of cotton and worn for lissur and sports. b
. Polo shirts a lightwight casual shirt, usually mad of knittd cotton with th
small collar and bottond opning at th nck c. Licns a prmit granting pr
mission to ngagd in an activity that would othrwis b illgl. Th main purp
os of a licns is to protct th public intrst. A licnsd issud by th gov
rnmnt agncy is rquird in ordr to pursu a crtain occupantions, run crtai
n businss and njoy crtain privilgs. d. Ink colord past us in printing .
Printing th production of printd mattr. f. Propritorship is th capacity of
an individual in ffctiv and fficintly managing abusinss towards customr
satisfaction and profitability of srvics. g. Propritor an individual who owns
th businss himslf. h. Markt can b catgorizd into consumrs. i. Dprciat
ion th systmatic allocation of th dprciaabl amount of an assts ovr its u
sful lif. j. Cashir - a prson in charg of th cash transaction. k. Dsign t
h arrangmnt of parts, forms, color, spcially as to produc an artistic unit
.
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l. Dsignr a prson whos work is making a dsign. m. Cotton a soft, whit, fib
rous matttr around th sds of various plants of th mallow family. n. Rayon a
ny of various txtil fibrs producd by prssing a cllulos solution through v
ry small hols and solidifying it in th form of filamnts o. Silk a fin, soft
, shiny fibr producd by th silkworm. p. Linn thrad or cloth mad by flax. q
. Wool a soft, curly hair of som animals lik shp and goat. r. Whol sal a s
al of goods in rlativly larg quantitis, usually at a lowr cost pr itm. s
. Rtail th sal of goods in small quatitis dirctly to th consumr.
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Chaptr II Markting Aspct A. Product Dscription Bing diffrnt to othrs mak

us uniqu and cool. W ar ngag in a digital t-shirt printing businss. Stat
mnt and prsonalizd shirts nowadays ar rally in dmand. W offr an instant
printd shirt by using a digital printing machin which is bttr than th oth
r printing prss that only uss hat prss machin. W dont want our customrs to
wait for a long priod of tim. W assur that our customrs will only wait for
a maximum of tn (10) minuts. Th machin that w us is th latst t-shirt pr
intr. W sll a finish printd shirt. Th customrs could choos th dsigns th
at thy want. Thy may choos th color siz and typ of shirts thy want. Satis
faction of our customrs is always our priority. B. Industry profil W ar in p
rinting industry and thr ar many comptitors ngagd in th sam industry. W
ar confidnt with th kind of businss that w hav vn though w knw w hav
a lot of comptitors bcaus w know that w will bat all of thm through th
us of our latst digital printr. W ar concrn with our customrs nd and sa
tisfaction. Our pric is vry affordabl.
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Strngths Th quipmnt usd is th latst and nwst machin a printing company
vr had. It could print at th maximum of tn (10) minuts. Th finish product
is absolutly clan. No mss at all. Th businss dosn t rquir bulk printing
of t shirts, it accpts vn a singl pic of printing works. Th businss off
rs not just printing of t shirts it also has its finish products to sll. Wakn
sss Th ink consumption and lctrical consumptions ar th only waknsss of
th businss. Opportunitis Th businss could also do prsonalizd things asid
from printing t shirts. It could stablish anothr branch in th narby towns,
barangays, and citis. Thrats Comptitions is a businss rivalry; compting for
customrs or markts would b a grat thrat for th businss. Thr could b a
lot of printing industris around th city. Economic crisis as wll could hav
a grat impact on th sals of th businss and lastly thft among th mploys
would also affct th opration of th businss.
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C. Dmand Dmand is th quantity of good that buyrs ar willing to buy. Bfor
anyon could stablish a businss that h dsir, h must nd to know if thr
is dmand in whatvr kind of businss hs willing to oprat. Cabanatuan City is
considrd as on of th most progrssiv plac hr in Nuva Ecija. Modrn tc
hnology is alrady sprad out all ovr th City. Th Computation of projctd po
pulation is prsntd at Exhibit II B and rsults of survy qustion is prsnt
d at Exhibit II A. All quantitativ data gathrd wr procssd using manual or
prsonal mthod. Comparativ analysis was also usd to analyz data. Historical
information on variabls involvd in forcasting th figurs wr inconsistntl
y incrasing. Hnc, projctions wr computd through th us of Statistical St
raight-lin Mthod. This mthod has a formula that gos as follows: Y = a + bx =
Y - b X = is th assignd valu B = XY- XY/n X - ( X) N a = is th constant b =
paramtr = numbr of yars Y = is th givn data Whr;
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Tabl II-A Historical Population of Nuva Ecija Ags 15 30 Class A C 1990 2007 Y
ar Population 1990 404, 316 1995 460, 859 2000 586, 940 2007 626, 023
Sourc: National Statistic Offic
Tabl II - B Projctd Population Nuva Ecija Yar 2010 2011 2012 2013 2014 D. S
upply Th supply is th quantity of goods that sllrs ar willing to sll. If t
hr is a dmand thr should always b a supply. Our businss is in printing in
dustry thr ar many xisting comptitors. Kamraworld and Pictur frnzy ar o
ur insid comptitors. Thy ar accpting t-shirt printing. Thy nd mor tim
to do th printing bcaus thy will bring it to manila. Thir pric is highr c
ompar to us. Octograpix, R. Macapagal and Pinoy advrtising ar som of our out
sid comptitors. Thy ar using hat prss and it taks tim to do th job. Th
y dont accpt on tim printing bcaus of vry xpnsiv cost. Population 690, 3
83 804, 282 918, 181 1, 032, 080 1, 145, 979
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E. Dmand Supply Analysis Th rsarchr rcognizs that th xisting capacity o
f comptitors is not nough to satisfy th dmand of th markt. Th data gathr
d from th qustion no. 1 of survy qustionnairs is th dmand of th propos
d businss. Bing consrvativ, th markt shar is computd by dducting th hy
pothtical projctd supply from th projctd dmand. This is basd on th assu
mption rgardlss of continual supply from th xisting comptitors availd by t
h of th markt, thr is still rmaining shar for Watta shirt. To analyz th
markt shar maningfully, th rsarchrs translatd th projctd dmand and
projctd supply in montary trms. Th projctd dmand of Watta Shirt is multi
plid to unit pric. Likwis, th projctd supply of Watta shirt is multiplid
to unit pric to arriv at th total amount. Th total amount is projctd supp
ly is dductd to th total amount of projctd dmand to gt th total amount o
f unmt dmand. Th computation shows that th unmt dmand is svn thousand i
ghtn (7, 018) on 2010 ight thousand on hundrd svnty fiv (8, 175) on 2011
nin thousand thr hundrd thirty thr (9, 333) on 2012 tn thousand four hun
drd ninty two (10, 492) on 2013 and lvn thousand six hundrd forty nin (11
, 649) on 2014.
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Tabl II C Dmand and Supply

Yar Dmand Supply Unmt
Dmand Quantity
2010 2011 2012 2013 2014
833, 406 970, 901 1, 108, 396 1, 245, 892 1, 383, 386
826, 388 962, 726 1, 099, 063 1, 235, 400 1, 371, 731
7, 018 8, 175 9, 333
10, 492 11, 649
Round nck tshirt Pric 250 250 250 250 250
Collard t-shirt
Markt shar
Pso 1, 000, 000 1, 165, 000 1, 330, 000 1, 495, 000 1, 660, 000
Pric 310 310 310 310 310
Pso 935, 580 1, 089, 650 1, 244, 030 1, 398, 720 1, 552, 790
Prcnt
.84% .84% .84% .84% .84%
Rfr to xhibit II A Qustion no. 2 and Exhibit II C and II D for supporting co
mputation.
Figur I Prsnt dmand and Supply
Rfr to Tabl II - C
It can b dducd from th figur I that th dmand and supply is gradually incr
asing in fiv yars, yt th dmand is stills xcd th supply. Hnc, rvnu
is assurs through th yar.
In Milions
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F. Markting Plans
Occupants Our targt markts ar th popl who ar buying t-shirt spcially th
prsonalizd t-shirt.
Objct Our products and srvics ar diffrnt from th othrs bcaus of th di
gital machin that w ar using. Customrs may customiz thir own dsign. Th c
an buy rady to war t-shirts. T-shirts may vary in color, shap, siz and dsig
n according to th customrs choic.
Objctiv Many buyrs look for affordabl product having high quality. Th produ
ct that w ar going to sll is affordabl. W ar rndring srvic with high q
uality. W want to mt our customrs satisfaction.
Occasion Most of th buyrs usually buy th products occasionally.
Outlt Buyrs can buy rtail or wholsal from us. W ar both rtailr and whol
salr. 21
Product In comptitiv situation, w ar

ptitors ar using a hat prss machin.
xpnsiv matrial that will us just to
sing a digital t-shirt printr, whr in
h product. It is much chapr compar to
diffrnt in using th printr. Our com

It taks so much tim to wait and mor
print a shirt. In our businss w ar u
tn minuts is nough to wait th finis
our comptitors pric.
Promotion In our opning day w ar conducting a big discount a tn prcnt (10%
) discount for th fisrt (1st) fifty (50) customrs. Discounts will b offrd t
o incras and maintain th volum of customrs who will buy in bulk. Thr ar
svral ways of promoting our businss such as giving plirs and putting tarpaul
in in som plac. In othr cass th bst way to promot our product to our cust
omr, by prsonal slling to inform th public that thr is such product. Prici
ng Th objctiv of vry businss is to maximiz profit. Th pric of our produ
ct is basd on what kind of matrials w will us. W dtrmin its pric aftr
dducting th cost of raw matrials, dirct labor and factory ovrhad. Th full
cost of product is prsntd in Tabl II D.
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Tabl II D Cost of th Product Prics

Dark color
Dirct Matrials:
Unit Pric
Light Color Whit Avrag Labor
Factory Ovrhad
Ink
50 50
Total
158.333 190
Mark Up
Round Nck Collard
80
75 110
65 100
73.333 105
10 10
25 25
63.333% 61.29%
Sourcs: Emy Tsoro, and Sulit.com
G. Channl of Distribution Th finishd product will b sold at th scond (2nd)
floor Mga Cntr Mall, Gn. Tinio St., Cabanatuan City. W ar also accpting
t-shirt printing job. Figur II A Channl of Distribution
Supplir Raw Matrials Procssing Customr
H. Popl Th popl ar committd to th businss. Thy rally know th product
. It is asy to promot our product. Our prsonnl ar motivatd and w assur o
ur customrs will b satisfid. Our prsonnl ar vry approachabl. Thy hav t
h knowldg to do th job. Our dsignr is vry artistic h knows a lot in fash
ion and his dsign is diffrnt from othrs. Thy srv with a smil. Thy dont w
ork only for mony but to njoy th things that thy ar doing.
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Chaptr III Tchnical Aspct Exhibits III A Procss Flow

Crating
Prparing
Placing
Printing
Packaging
A. Production Procss Th xhibits abov shows th production procss starting f
rom crating innovativ dsigns, thn prparing th t shirt(s) to b usd aftr
th prparations is th placing of th t shirt(s) in th printr and thn th pr
inting of dsigns on th t shirt(s) and lastly th packaging of th finish produ
ct.
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B. Equipmnt, Machinry, Furnitur and Fixtur T-shirt Printr - is th most imp
ortant quipmnt in stablishing a Digital T-shirt printing businss. It prints
any imags dirctly on th txtil with nic, bright, and sharp rsult. Th dsi
gns on th t-shirts ar watrproof. With our uniqu softwar th oprations is q
uit asy to oprat. It is just lik a normal inkjt printr. It is just highly
fficint and low cost. Computr Dsktop - it is us to dsign t-shirts. It can
install all th applications ndd in t-shirt printing. Th picturs of tools
and quipmnt is prsntd in Exhibits III C. Computr Tabl it holds th comput
r dsktop and t-shirt printr. Dividr it is whr th t-shirts ar bing stor
/kpt. Cashirs Tabl it is whr th customr is bing ntrtaind and th fils
ar stord. Bnch it is whr th customr will sit whil waiting for thir shi
rts Chair it is whr th mploy will sit whil doing thir jobs. Tabl III-A
Prics of listd assts Dscription
Computr Dsktop
T-shirt Printr
Computr Tabl
Cahirs Tabl Dividr Chair Bnch TOTAL
Quantity 1 1 1 1 1 2 1
Usful lif 5 5 5 5 5 5 5
Dprciations P 4,478 P 26,000 P 190 P 530 P 970 P 198 P 450 P32,816
Cost P22,390 P 130,000 P 950 P 2,650 P 4,850 P 990 P2,250 P164,080
Sourc: Blass Edward, sulit.com and Mga Cntr th Mall
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C. Building Th plac of th businss is locatd at th scond (2nd) floor of M
ga Cntr Mall, Gn. Tinio St., Cabanatuan City. It is situatd in ight (8) squ
ar mtr lot; Mga Cntrs managmnt dosnt allow a las contract. Thy only ac
cpt rntals for a maximum of on (1) yar. Mga Cntrs managmnt hav a policy
that as long as th mall will opnd th stall must b opnd. Thy hav pnalt
y of tn psos (P10) pr minut whn th stall will closd but th mall is still
opnd. Rntal f is twnty two thousand psos (P22, 000) pr month. D. Locati
on Location of th businss can b considrd as on of th most important thing
to b don in stablishing a businss. Th location should b dsirabl and sho
uld fit th kind of businss that you wr conducting. Our businss is locatd i
n th scond (2nd) floor of Mga Cntr Mall in th propr city of Cabanatuan, b
caus it is wll populatd and that xactly what w nd in our businss. Th l
ocation must asy to rach by th customrs. E. Capacity/Schduling Th maximum
capacity of th printr is two hundrd (200) t-shirts pr day but it can oprat
as long as thy ar inks. For vry fiv (5) ml of ink on hundrd (100) pics
of half bond papr dsignd t-shirts could b printd and for vry on (1) lit
r of ink on thousand (1, 000) pics of whol bond papr dsignd t-shirts cou
ld b printd. Th mploy work tn (10) hours a day, starting from 10:00 a.m t
o 8:00 p.m
26
F. Utilitis and Othr Oprating Cost In stablishing a businss th following c

ost will incurrd: a. DTI Prmit a prmit issud by th govrnmnt spcifically
DTI that all th rgistrd businss stablishmnt hav diffrnt nams so that
thy would hav thy own idntity. P150 is ndd for th issuanc of th said p
rmit and additional P15 with th total cos of P165 and it is rnwabl vry fi
v (5) yars. b. Businss Prmits and Licns it is issud by th govrnmnt (ma
yors offic) to protct th public intrst. It is ndd by vry stablishmnt
to oprat and njoy crtain privilgs
Tabl III - B Th Businss Prmits and Licnss Fs Dscriptions Elctrical pr
mit Businss nam Badg f Businss prmit Prsonnl prmit for fiv (5) prson
s Municipal prmit Total
Sourc: Municipal Offic of Cabanatuan City
Pric P20 P60 P160 P120 P900 P625 P 1, 885
c. Fir Safty Inspction Crtificat issud by th BFP to assur th public tha
t th stablishmnt building or occupancy has bn duly inspctd for fir saft
y with th findings that it has substantially complid with fir safty and prot
ction rquirmnts. Fir safty inspction quivalnt to tn prcnt (10%) of a
ll fs chargd by th building official.
27
d. Taxs BIR collcts taxs to vry stablishmnt to hlp th govrnmnt rais
funds for th construction of public highways and othr projcts for th bnfit
of th public. P500 is ndd for issuanc of BIR form.
. SSS contribution and Philhalth as an mployr it is our duty to giv our mp
loys th bnfits that thy ndd in cas of sicknss, matrnity, partial/pr
mannt disability, funral, dath, rtirmnt and halth. f. Elctricity th pro
posd businss would not oprat whn thr is no lctricity P1, 000 monthly is
nough to pay th lctrical consumption of th businss.
G. Production Cost Fashion nowadays includ printd t-shirt or t-shirts with slo
gans which rally in dmand. W could s vry tns vn thos young at harts
waring printd or customizd shirts anywhr. Evry businss has thir own mat
rials for thm to oprat wll. In digital t-shirt printing businss th raw ma
trials that ar ndd ar as follow: a. T-shirts it is whr th dsird dsig
ns ar printd, w do hav our own stocks of t-shirts that wr supplid to us b
y Mrs. Emy Tsoro. Hr stall is locatd at #48 Bldg.A Cabanatuan City Supr Mark
t. W s to it that thirty (30) pics of shirts wr maintain for our safty
and sixty (60) pics of shirts for our rordr point.
28
b. Ink vry printd must hav inks to b abl to print whatvr dsigns th cus
tomr wants. On (1) litr of ink is ncssarily maintaind for our safty stock
s and thr (3) litrs is th rordr point. Th picturs of th raw matrials n
dd is prsntd in Exhibit III D. And th sampl picturs of finish product i
s prsntd in Exhidits III E. c. Softwar it is th softwar that givs ability
to adjust th ink saturation, sharpn th imag, manipulat color contrast add
lttring ffcts to your artwork and a varity of othr art functions only foun
d in advanc programs. Th nam of th softwar is Fast ARTIST 1.5 Imag Editing
Softwar. d. Prtratmnt #1 - This is an odorlss, non-toxic inkjt prtratm
nt dsignd to b usd xclusivly with FastINK whit txtil ink. It will hlp
whit ink appar brightr. Th dirct labor cost is svn nin thousand two hund
rd (P79, 200) yarly; th othr cost to produc th product is stimatd to b
tho hundrd fifty prcnt (250%) of dirct labor. Th summary of Production Cost
is shown in Exhibit III B.
29
Chaptr IV Managmnt Aspct

A. Forms of Businss Organization This businss will b stablishd as a singl
or sol propritorship as th most convnint and suitabl typ of form of st u
p. Th ownrship is vstd into on prson. Th ownr njoys th full frdom of
opration. H has th powr and full control of th ntrpris. H can do what
h want in th opration of th businss. Th ownr has th authority to giv wh
at bnfits and profits that accru from th businss. H can st his own polici
s and procdur and maks his own dcision without asking and consulting anyon
. Advantags Th stablishd businss is vry asy to organiz it only nd at l
ast on computr and on digital printr to oprat th businss. It only nds
at last two (2) mploys. It is th first in Cabanatuan City to us a digital
printr. Tn (10) minuts is th maximum tim to print whatvr dsigns th cus
tomrs dsird. It provid fast and high quality srvics at an affordabl pric
s. Th customrs would not wait for a wks or days for th finish product. Disa
dvantags Th disadvantag of th businss is th thrat that th comptitors ma
y ruin th oprations of th businss. Its incom is subjct to tax rgardlss o
f whthr it is drawn or not. Th businss has limitd capital and is limitd on
ly to th aras in which th propritor has xprtis.
30
B. Dutis and Rsponsibilitis Managr/ Ownr

H must b fficint ladr in ord
r to win workrs trust and full coopration. H must b fair in trating his wo
rkr. H must b contract and ngotiat of th markt.
H must b rsponsibl in
suprvising his staff and motivat thm to achiv th company/ businss objct
iv. H must b rsponsibl for th rcords, fils, and kp all th book of acc
ount. Printr/Dsignr
Must b knowldg to masur dsign.
Must b awar to th
latst fashion.
Must know how to us computr.
Should b rsponsibl in hlping
othrs in thir vacant tim. Th working hours is tn (10) hours a day. Svn d
ays a wk. Rcivr/Cashir
Must contact and ngotiat with th customr.
Must
know to rciv and rlass stocks.
Must b rsponsibl for th rcords, fils,
and kp all th book of accounts.
Must know how to us computr.
31
Th working hours is tn (10) hours a day. Svn days a wk.
Should b rsponsi
bl in hlping othrs in thir vacant tim. Exhibits IV - A ORGANIZATIONAL CHART
Managr/ownr
Printr/Dsignr
C. Prsonnl Rquirmnt
Cashir
A workr is usually assignd to prform tasks, dutis and rsponsibilitis which
may diffr from thos of othr job. In this kind of businss ar th numbrs of
workrs ar composing by th following:
Tabl IV A Prsonnl of th Businss Position Managr/ownr Printr/dsignr Rc
ivr/cashir Total Numbr of workrs 1 1 1 3 workrs
D. Qualification Standards
a) Printr/Dsignr
18-25 yars of ag
32
Collg lvl
ing prsonality
ng
Computr litrat/ knows how to us, dsigns and ncod

With plas
Must hav good moral charactr
Must b industrious and hardworki
b) Rcivr/Cashir
18 25 yars of ag
Collg lvl
Hav a knowldg on how to rcord a transaction
With plasing prsonality Must b trust
Must hav good moral charactr
Must b
industrious and hardworkin E. Compnsation Packag In any othr businss opratio
n compnsation is primarily givn a considration, Th ownr wants profit whil
workrs wants a highr wag and shortr tim for work. Salary and bnfits inspi
r th workrs in prforming thir job wll. Th salary of most workrs is basd
on mor or lss th sam salary paid in th community for th sam typ of work
. Th mploys must b paid in accordanc with thir knowldg in th businss
and also with rgards to thir fforts in works. Th ownr/managr will rciv n
t profit basd upon th sals aftr dducting all th xpns had bn usd. Th
cashir and th dsignr/printr
33
will rciv thir salary as a monthly trms basis. Th computation and th summ
ary of wags and compnsation of th mploy is prsntd in Exhibit IVB. Tabl
IV B Compnsation Packag Position Cashir
Dsignr
No. Of prson
Rat
Total
1 1 2
P200 P220
Dductions SSS Philhalt P200 P75 P233.30 P75
Monthly P5, 725 P6, 291.70
Annually P68, 700 P75, 500.40
P 144, 200.40
Tabl IV C Projctd Tim Tabl Gantt Chart Activitis acquiring th rquird ca
pital applying for loan businss rgistration canvassing of machin and quipmn
t purchasing and dlivry of quipmnt rcruiting and hiring of workrs Training
of th mploy purchasing, canvassing and dlivry of raw matrials Wks 1 2
3 4 5 6 7 8
34
Chaptr V Financial Aspct This potion dtrmins th profitability lvl of th
projct which is th gnrally dfind as th rlationship of th of th nt in
com aftr taxs to th total invstmnt. It is largly basd on th availabl o
pportunity cost in a particular priod of tim and plac. It also involvs thoro
ugh covrag of all th montary information of th businss. It covrs dtaild
information on th total projct cost, initial capital, sourcs of financing, f
inancial statmnts and th financial analysis. Th financial halth of th busi
nss is assssd in th financial statmnts and analysis showing th thr impo
rtant accounting statmnts such as incom, cash flow and balanc shts. Prtin
nt financial ratios ar also illustratd dscribing th ovr all businss liqui
dity, dgr of indbtdnss and profitability. Additional information ar also
providd such as brak vn outputs, sals and prics amount of sals rquird t
o arn a crtain amount of profit and th cash payback priod.
35
a. Major Assumption: Th following ar th gnral major assumption that th stu
dy maks: a. Sals - ar th rvnus by th businss. Sals projction is how m
uch mony will b invstd into th businss, and th potntial markts. Th sal
s of th businss ar basd on th dmand and supply discussd in Chaptr II Ma
rkting Aspct. Th businss is assumd that on th avrag twnty on (21) cust
omrs pr day for th first yar of oprations. Th rvnu projction is prsn
td in Exhibit V A. b. Cost of Goods Sold/Cost of Sals-is th cost of invntory
that th businss has sold to th customrs. Th cost of sals is discussd in
Chaptr III Tchnical Aspct. It is prsntd in Exhibit V B. c. Salary, Wags a
nd Bnfits th salaris that th mploy rcivd is discussd in Chaptr IV M
anagmnt Aspct. Th supporting computation ar prsntd in Exhibit IV A. d. R
nt-th rntal cost of th businss is two hundrd sixty four psos (P264, 000)
pr yar. It is discussd in Chaptr III Tchnical Aspct. . Advrtising- th c
ost for th advrtismnt of th businss is fiv thousand (P5, 000) and it is i
ncrasd by tn prcnt (10%) for th succding yars. It is discussd in Chapt
r II Markting Aspct. f. Supplis it is th additional matrials that ar nd
d by th businss. It is discussd in Chaptr III Tchnical Aspct.
36
g. Utilitis ar th lctricity consumd by th businss. Th stimatd lctri
c consumption of th businss is on thousand psos (P1, 000) monthly; twlv th
ousand psos pr yar and it is incrasd by tn prcnt (10%) annually. It is d
iscussd in Chaptr III Tchnical Aspct. h. SSS and Philhalth Contribution is
th only bnfit rcivd by th mploys. Th businss assumd that it is incl
udd in Factory Ovrhad. It is discussd in Chaptr IV Managmnt Aspct. Th s
chdul of SSS and Philhalth Contribution is prsntd in th Appndix. Dprci
ation th company stimatd that th usful lif of tools, quipmnt and furnitu
r and fixturs is fiv yars. Th total dprciation of th businss is thirty
two thousand ight hundrd sixtn psos (P32, 816). Th supporting computation
is prsntd in Tabl III A. j. Prmits, Licnss and Taxs th prmits, licnss
and taxs that is paid by th businss is prsntd and discussd in Chaptr II
I Tchnical Aspct.
i.
b. Capital Rquirmnt 1. Pr-Oprating Expnss a. Businss Prmits, Licnss a
nd Taxs this is th cost incurrd for th lgality of th businss. It is discu
ssd in Chaptr III Tchnical Aspct. Th total cost incurrd by th businss is
nin thousand on hundrd thirty fiv psos (P9, 135).
37
b. Advrtising is th cost incurrd for th popularity of th businss. It is in

currd by th businss for thm to know th markt. It is discussd in Chaptr I
I Markting Aspct. Th pr-oprating advrtising cost is fiv thousand psos (P
5, 000) and incrasd by tn prcnt (10%) for th succding yars. c. Elctric
ity - th stimatd lctric consumption of th businss is on thousand psos (
P1, 000) and it is incrasd by tn prcnt (10%) annually. d. Salaris salaris
and wags of th mploys ar dividd in two sgmnts. Th dirct labor and th
indirct labor. Th total cost of salaris in th pr-oprating priod is twlv
thousand six hundrd psos (P12, 600) pr month. . Rntal Cost th pr-oprat
ing priod of rntal cost incurrd by th businss is twnty two thousand psos
(P22, 000) and forty four thousand psos (P44, 000) for th rntal dposits, rs
pctivly. f. Offic Supplis th offic supplis pr-oprating priod is thr
thousand psos (P3, 000). g. Raw Matrials th businss hav a total of th twn
ty thousand svn hundrd fifty psos (P20, 750). 2. Oprating Expns a. Raw Ma
trials it is th primary matrials that us to producd th product. Th total
purchass ar prsntd in th Exhibit V B.
38
b. Advrtising is th cost that incurrd for th promotion of th businss. Th
advrtising cost is fiv thousand psos (P5, 000) and incrasd by tn prcnt (
10%) for th succding yars. c. Elctricity - th lctric consumption of th
businss is twlv thousand psos (P12, 000) pr yar and it is incrasd by tn
prcnt (10%) for th nxt yars. d. Salaris th gross salaris that th mplo
y rciv is twlv thousand psos (P12, 000) for indirct labor. It is incra
sd by tn prcnt (10%) for th nxt yars. . Prmits and licnss th prmits
and licnss is rnwabl yarly. Th total cost that incurrd for th prmits
and licnss is nin thousand on hundrd thirty fiv psos (P9, 135). f. Rntal
Cost - th rntal cost for th yar is two hundrd sixty four thousand psos (P
264, 000). g. Offic Supplis th businss incurrd for th supplis is tn thou
sand psos (P10, 000) for th first yar of th oprations and incrasd by tn
prcnt (10%) for th succding yars. h. Intrst Expns th businss has fif
ty thousand psos (P50, 000) loans payabl and it has twlv prcnt (12%) intr
st pr yar. Th businss has six thousand psos (6, 000) intrst paymnt.
39
3. Capital Expnditur/Fixd Assts Th following ar th fixd assts ndd by
th businss. a. Tools and Equipmnt it is th quipmnt that ndd by th bus
inss. It is discussd in Chaptr V A. And th picturs of tools and quipmnt i
s prsntd in Exhibit III C. Tabl V A Tools and Equipmnt DESCRIPTION COMPUTER
T-SHIRT PRINTER TOTAL QUANTITY 1 1 UNIT SET UNIT UNIT COST P22, 390 P130, 000 T
OTAL COST P22, 390 P130,000 P152, 390
b. Furnitur and Fixtur th furnitur and fixturs that ar ndd that by th
businss ar discussd in Chaptr III Tchnical Aspct. Th summary of Furnitur
and Fixtur is prsntd in Tabl V B. Tabl V - B Furnitur and Fixturs QUANT
ITY UNIT 1 PIECE 1 PIECE 1 PIECE 2 PIECE 1 PIECE
DESCRIPTION
COMPUTER TABLE CASHIERS TABLE
COST UNIT
TOTAL COST
DIVIDER CHAIR BENCH TOTAL
P950 P2, 650 P4, 850 P450 P2, 250
P950 P2, 650 P4, 850 P990 P2, 250 P11, 690
c. Sourcs of Financing Th businss is financd by Mr. Robrto U, Cariazo Jr. T
h businss has loan payabl of fifty thousand psos (P50, 000) to Atty. Villar
with twlv prcnt (12%) intrst pr yar. It is payabl aftr on (1) yar.
40
d. Prparation of Financial Statmnts 1. Incom Statmnt is th formal statm

nt showing th prformanc of th businss for a yar. It is summarizs th sal
, cost of sals, and xpnss incurrd for a yar. Th projctd Incom Statmn
t is prsntd in Exhibit V- C.
2. Cash Flow Statmnt it provids information about th cash rcipts and cash
paymnts of a businss for a yar. It is a formal statmnt that classifis cash
rcipts (Cash Inflow) and cash paymnts (Cash Outflow) into oprating, invstm
nts and financing activitis. Th Projctd Cash flow is prsntd in Exhibit V
D.
3. Balanc Shts is a statmnt that shows th financial position or condition
of th businss by listing th assts, liabilitis and ownr quity. Th Projct
d Balanc Shts is prsntd in Exhibit V- E.
. Financial Analysis Th following

cial statmnt. Th computation for
it V F. a. Nt Prsnt Valu (NPV
lu of cash rturns discountd at a
invstmnt.
41
is th mthod that uss to analyz th finan

th Financial Analysis is prsntd in Exhib
)- this rfrs to th xcss of th prsnt va
chosn cut off rat bovvr th amount of th
b. Intrnal Rat Rturn (IRR) this rfrs to th rat of rturn that a long trm
invstmnts. c. Profitability Indx (Bnfits/Cost Ratio/Prsnt valu Indx) t
his rfrs to th ratio of th prsnt valu of cash rturns discountd at a cho
sn cutoff rat to th invstmnt rquirmnt. d. Currnt Ratio indicats th ab
ility to pay currnt obligations. . Nt Fixd Asst Turnovr Ratio is a masur
of th projcts utilization of fixd assts. f. Equity Turnovr Ratio masurs
how ffctivly would th ownrs nt worth will b usd in th projct. g. Gross
Profit Margin quals prcnt of sals availabl aftr dducting cost of good sol
d. This prcntag is availabl to covr slling, gnral and administrativ cos
ts and also arn a profit. It indicats th basic cost structur of th projct
and its cost priz position. h. Oprating Profit Margin rlats th projcts pro
fit to its nt sals. Th variability of this ratio is a prim indicator of th
businss risk od th projct . A highr ratio implis that th company has a hig
hr lvl of fixd costs and thrfor inflxibl. i. Payback Priod this rfrs
to th lngth of priod or numbrs of yars it would tak to rcovr an invstm
nt. j. Brak Evn it is th lvl of activity (production and sals) at which t
h company would b abl to avoid a loss. Th brak vn point of th company is
on thousand two hundrd on (1, 201) units
42
Chaptr VI Socio Economic Dsirability Socio Economic Dsirability th proposd

projct is hoping to b bnficial to all for th coming yars. Th businss wil
l continuously achiv its objctiv. Th study will offr ntrprnurs an atta
chd ara of invstmnt: A. Customrs th most important factor to b considrd
in srvic output will b th customr. Th company must always think about th
nw trnds of dsign which rids for th satisfaction of thir nds, wants and
dsirs of th customr B. Employs th businss would rquir th acquisition
of manpowr. And by this mans th unmploymnt rat would b lssn and would
also propagat th gnration of incom, which would positivly influnc th im
provmnt of th standard of living of mployd individuals family. C. Crditors
/Supplir th stablishmnt of this kind of businss will promot th growth of
othr businss firms which will provid th raw matrials and srvics or which
will furthr procss its products. D. Ownrs in stablishing this kind of busin
ss th bnfits of th ownr ar thy arn incom in this businss th bnfits
of th ownr ar thy arn incom in a dcnt way and thy giv opportunity for
a bttr lif to othr popl.
43
E. Community/Socity/Church in th prsnc of conomic crisis, popl think how

thy arn mony to minimiz thir daily xpnss. In stablishing this kind of
businss hr in Cabanatuan City would hlp th popl to hav a dcnt job that
would giv thm a bttr opportunity to arn a living for thir family. Th st
ablishmnt of this projct would bnfit th consuming public through th lowri
ng of rtail prics. F. Govrnmnt this projct will bnfit local and national
govrnmnt bcaus it hlps in gnrating incom through taxs. It will contribu
t for th improvmnt of Philippin conomy.
44
Chaptr 7 Findings, Conclusion, and Rcommndation

A. Findings A Digital t-shirt printing businss was stablishd to xpdit th
prsnt way of printing t-shirts nowadays. Th prsnt way of printing or manual
mthod of T-shirt printing is mssy and it took long priod days to do th fini
sh product. Th businss will provid a high-spd printing and mor prsntabl
, affordabl and nat t-shirt for its customrs. Th Businss can provid undni
abl fast srvic. Th spd in printing t-shirts will b don in mor convnin
t way. Th businss will provid grat as for that t-shirt lovrs; thy will b
bnfitd by th businss ability to print t-shirts fastr. Th proposd busin
ss is convnint and asy to oprat bcaus it only nd a dsignr and cashi
r to manag th businss. Howvr th prson nds to hav knowldg on using co
mputr in ordr to crat dsigns and also th cashir nds to b at last Coll
g lvl.
45
B. Conclusions: Basd on th findings of th study th following conclusions ar
drawn: 1. Th proposd businss would b th first not just in Cabanatuan City
but in Nuva Ecija to us digital t-shirt printing customizd dsigns on T-shirt
s. 2. Tn (10) minuts is th maximum tim to wait for th finish product. 3. It
can provid fast, asy, affordabl and high quality srvics for its customrs.
4. Th proposd businss could assur its customr that thr will b no stain
and mss on printd t-shirts. This is on grat advantag of th digital t-shirt
printing businss ovr its comptitors. C. Rcommndations Basd on th rsarc
h study conductd, th rsarchrs rcommnd th usag of digital t-shirt print
r for th printing of t-shirts. Th rsarchrs also rcommnds that whn th op
rating th businss, th mploys (for layout) must hav takn computr-rlat
d trainings or must b knowldgabl in using computrs such as hands-on oprati
on, ncoding layouts/dsigning, th cashir must at last collg lvl. Th bus
inss nds at last on (1) computr to b usd by th mploys. As in any oth
r studis in its initial application, th proposd businss is still far from p
rfct and can still b improvd in tim. It is limitd to digital printing busi
nsss. For furthr rsarch th proposd businss b applid and opratd.
46
EXHIBIT I-B Araullo Univrsity PHINMA Education Ntwork Collg of Managmnt an

d Accountancy SURVEY QUESTIONNAIRE Dar Rspondnt: Th rsarchrs, studnts of
Araullo Univrsity- Phinma Education Ntwork, aim to dtrmin th fasibility
of stablishing a Digital T-shirt Printing Businss in Mga Cntr th Mall, Gn
. Tinio,Cabanatuan City, Nuva Ecija as a rquirmnt for th dgr Bachlor of
Scinc in Businss Administration Major in Financial Accounting. Plas b ass
urd that th information you will provid for th rsarchrs will b tratd w
ith strict confidntiality. Th idntity of th rspondnts will in no way b di
sclosd. Your participation and kind coopration will b of grat hlp in th co
mpltion of this study. Thank you for sharing your tim and ffort. Th Rsarch
rs Rspondnts Profil Nam: Addrss: Occupation: Instruction: Plas ncircl y
our answr. 1. Do you buy T-shirts? a.) Ys b.) No 2. Which T-shirts do you prf
r to war? a.) Round nck b.) Collard 3. What color do you lik most whn your
waring t-shirts? a.) Is it plain? or (Plas spcify th color) b.) Multi colo
rd dsign t-shirts 4. Would you prfr to war a.) Imitatd dsigns b.) Prsona
lizd dsigns (Optional) Ag: Sx: Incom lvl:
47
5. Which would you prfr? a.) Cotton b.) Rayon c.) Silk
d.) Linn .) Wool f.) Actat
6. Is 10-minut printing nough for you? a.) Ys b.) No (Spcify th tim you pr
fr) 7. What is th affordabl pric for you? (Round nck) (Collard T-shirts)
a.) 270 b.) 310 c.) 250 8. Whn do you usually buy T-shirts? a.) Monthly b.) W
kly c.) During occasions d.) Othrs (Spcify) 9. Whr do you usually buy T-shir
ts? a.) Stall in mall b.) Markt stall c.) Catalogu 10. What is your prfrnc
in choosing T-shirts? a.) Quality b.) Pric c.) Brand d.) Styl/dsign .) Acco
rding to your mood 11. How do you usually buy t-shirts? a.) Rtail b.) Wholsal
12. What kind of prsonality do you blong? a.) Funk/mo/rockr b.) Sport c.) S
impl d.) Fashionista .) Girly f.) Othr (spcify)
a.) 310 b.) 300 c.) 330
48
EXHIBIT I-C LETTER OF REQUEST FOR AN INTERVIEW

Sir/Madam: As a partial rquirmnt of th cours, Bachlor of Scinc in Busin
ss Administration Major in Financial Accounting, w ar conducting a Projct Fa
sibilty Study. Th undrsignd ar planning to study on how to stablish a Digit
al T- Shirt Printing Businss in Mga Cntr th Mall Gwn. Tinio, Cabanatuan Cit
y. In this rgard, may w rqust your offic to grant us an intrviw and giv
som information about th study. W assur you that all data w gathrd will b
tratd as confidntial. Thank you. Rspctfully Yours, Maria Yvtt M. Badill
a Robrto Cariazo Jr. Ria Zll DGuzman
Kyln Maranan Endorsd by: Josphin C. Evanglista, PhD Instructor, Projct F
asibility Study Notd by: Emrita Modsto, CPA, CIA, MBA Dan, Collg of Manag
mnt and Accountancy
Kristin Kay Valdz
49
Exhibits I D Structurd Intrviw Guid Qustions 1. What mad you dcid to put
up a t- shirts printing? 2. Whr is your businss sit? 3. How long do you sp
nd in this kind of businss? 4. How many t shirts do you produc in on (1) yar
? 5. What ar your markting stratgis to xpand your markt? 6. Whr do you a
vail your goods? 7. What ar th agrmnts do you hav in your supplir? 8. Wha
t ar th matrials do you ndd in th printing th t shirts? 9. Do you us Di
gital t shirt printr whn you print th t- shirts? 10. Ar you having an mploy
/s? 11. How ar thr monthly salaris?
50
Exhibits I E Rsults of Structurd Intrviw Qustions: 1. What mad you dcid

to put Kuya Wilfrd 1. It is th only jobs I alrady know to do. 2. Prfct loca
tions for th businss 3. Fiftn (15) yars 4. Twnty fiv to thirty thousand t
shirts. 5. I hav my own supplir and I transact dirctly to all schools hr i
n Cababatuan. 6. I avail t shirts to Mrs. Emy tsoro. 7. Sh I in charg for th
t shirts and only th labor is in charg to m. 8. T shirts, silk scrn, paint
and computr for th dsigns 9. No, silk scrn only 10. No, 11. Nothing
up a t- shirts printing? 2. 3. Whr is your businss sit? How long you do spn
d in this
kind of businss? 4. How many t shirts do you
produc in on (1) yar? 5. What ar your markting
stratgis to xpand your markt? 6. Whr do you avail your
goods? 7. What ar th agrmnts do
you hav in your supplir? 8. What ar th matrials do you
ndd in th printing th t shirts? 9. Do you us Digital t shirt
printr whn you print th t- shirts? 10. Ar you having an
mploy/s? 11. How is thr a monthly salary?

51
Structurd Intrviw Guid Qustions 1. What ar th rquirmnts in rnting th
spac? Is thr a contract? 2. What is th agrmnt for thos who wants to rn
t th spac? 3. Ar allowing th fiv (5) yars las agrmnt? If ys, how is
th paymnt gos? Monthly, smi annually, annually? 4. Is th rntal paymnt not
fixd? 5. What siz is th smallst spac availabl for rnt? How much? And wha
t floor? 6. This past fiv (5) yars, how much is th rntal for th spac? 7. A
r you th on who spnd mony for th rnovation of th spac? Or th on who r
nt it? 8. What is th agrmnt for th paymnt of lctric bill? 9. Can I ask
th total numbrs of customrs who can in th plac at th rgular days? In hol
idays? 10. Ar advanc paymnt/ dposits ndd? How many months?
52
Rsults of Structurd Intrviw Qustionnairs 1. What ar th rquirmnts in r

nting th spac? Is thr a contract? 2. What is th agrmnt for thos who wa
nts to rnt th spac? 3. Ar allowing th fiv (5) yars las agrmnt? If y
s, how is th paymnt gos? Monthly, smi annually, annually? 4. Is th rntal p
aymnt not fixd? 5. What siz is th smallst spac availabl for rnt? How muc
h? And what floor? 6. This past fiv (5) yars, how much is th rntal for th s
pac? 7. Ar you th on who spnd mony for th rnovation of th spac? Or th
on who rnt it? 8. What is th agrmnt for th paymnt of lctric bill? 9.
Can I ask th total numbrs of customrs who can in th plac at th rgular da
ys? In holidays? 10. Ar advanc paymnt/ 9. Estimatd twnty fiv thousand (25,
000) for rgular days and forty thousand (40,000) for holidays. 10. Ys, thr m
onths advanc rfundabl 8. Rndrd 7. You will provid th quipmnt; w will
provid th spac only. 5. Four sq. M., 2nd floor, fiftn thousand psos approx
imatly. 6. Sam 4. Fix rntal 3. No 2. Six months to on yar. Analiza Go 1. L
ttr of intrviwd, lctrical load, pictur of quipmnt. Ys
dposits ndd? How many months?
53
Exhibit II A Survy Rsults No. of Copis Ag Blow 20 21 30 31 abov Sx : Mal
Fmal 1. Do you buy t- shirts? A. Ys B. No 2. Which t-shirts do you prfr to
war? a. Round Nck b. Collard 3. What color do you lik most whn your warin
g t-shirts? A. Plain B. Multi colord 4. Would you prfr to war? A. Imitatd d
signs B. Prsonalizd dsigns 5. Which would you prfr? A. Cotton B. Rayon C.
Silk D. Linn E. Wool F. Actat 6. What is th affordabl pric for you? (Round
Nck) A. 270 155 128 112 395 280 115 395 375 20 395 209 186 395
Prcntag (%) 39.24 32.24 28.35 100 71 29 100 95 5 100 53 47 100
241 154 395 122 273 395 363 4 4 16 4 4 395
61 39 100 31 69 100 92 1 1 4 1 1 100
71 16 122 395
18 4 31 100 54
B. 310 C. 250 ( Collard) A. 310 B. 300 C. 330 7. Is 10 minut printing nough f

or you? A. Ys B. No 8. Whn do you usually buy t- shirts? A. Monthly B. Wkly
C. During occasions D. Othr 9. Whr do you usually buy T-shirts? A. Stall in m
all B. Markt stall C. Catalogu 10. What is you prfrnc in choosing t-shirts
? A. Quality B. Pric C. Brand D. Styl E. According to your mood 11. How do you
usually buy t-shirts? A. Rtail B. Wholsal 12. What kind of prsonality do yo
u blong? A. Funk/mo/rockr B. Sport C. Simpl D. Fashionista
87 51 48 395 288 107 395 130 40 194 31 395 320 48 27 395 146 24 36 118 71 395 31
9 79 395 31 40 233 43 40 8 395
22 13 12 100 73 27 100 33 10 49 8 100 81 12 7 100 37 6 9 30 18 100 80 20 100 8 1
0 59 11 10 2 100
55
E. Girly F. Othr
Exhibit II B Computation of Projctd Population 56
Yar 1990 1995 2000 2007 Total

X -2 -1 1 2 0
Y 404, 316 460, 859 586, 940 626, 023 2, 078, 138
X 4 1 1 4 10
XY -808, 632 -460, 859 586, 940 1, 252, 046 569, 495
b = XY - XY n X - (X) n = 569, 495 (0)(2, 078, 138) 4 10 - (0) 4 = 569, 495 0 10
49.50 Y = a+bX 2010 = 519, 534.50 + 56, 949.50 (3) = 690, 383 2011 = 519, 534.50
+ 56, 949.50 (5) = 804, 282 2012 = 519, 534.50 + 56, 949.50 (7) = 918, 181 2013
= 519, 534.50 + 56, 949.50 (9) = 1, 032, 080 2014 = 519, 534.50 + 56, 949.50 (1
1) = 1, 145, 979
a = Y - bX n = 2, 078, 138 (56, 949.50)(0) 4 = 2, 078, 138 4 = 519, 534.50
Exhibit II C
57
Dmand Analysis Formula: Projctd population x % of willingnss x % of usrs x

no. of frquncy Whr: Projctd Population % of willingnss = Rspondnt backg
round, Qustion no. 1, Exhibit II A % of usrs = Rspondnt background, Qustion
no. 4, Exhibit II A No. of frquncy = onc or twic 2010 Projctd Population
690,383 % of willingnss .95 .31 2011 Projctd Population 804, 282 % of willing
nss .95 .31 2012 Projctd Population 918,181 % of willingnss .95 .31 2
540, 808.61 1, 142, 676.26
% of Usrs .69
No. of Total Frquncy 452, 546.06 1 2
406, 635.59
Total
859, 181.65
.97
833, 406
% of Usrs .69
No. of Frquncy 1 2
Total
527, 206.85 473, 722.10 1, 000, 928.95
Total
.97
970, 901
% of Usrs .69
No. of Frquncy 1
Total
601, 867.65
Total
.97 1, 108, 396
2013
58
Projctd Population 1, 032, 081

% of willingnss .95
% of Usrs .69 .31
No. of Frquncy 1 2
Total
676, 529.10 607, 895.71 1, 284, 424.81
Total
.97 1, 245, 892
2014 Projctd Population 1, 145, 979 % of willingnss .95 .31 2
674, 981.63 1, 426, 170.83
% of Usrs .69
No. of Frquncy 1
Total
751, 183.23
Total
.97 1, 383, 386
Exhibit II D Supply Analysis
59
Formula: Projctd population x % of altrnativs x % of usrs x no. of frqunc

y Whr: Projctd population % of usrs = Rspondnt background, Qustion no. 1
, Exhibit II A % of Altrnativs = Rspondnt background, Qustion no. 9, Exhibi
t II A No. of frquncy = onc, twic or thric 2010 Projctd Population 690, 3
83 % of usrs .95 % of Altrnativs .81 .12 .07 No. of Frquncy 1 2 3 Total 531
, 250 157, 407 137, 731 826, 388
2011 Projctd Population 804, 282 % of usrs .95 % of Altrnativs .81 .12 .07
No. of Frquncy 1 2 3 Total 618, 895 183, 376 160, 455 962, 726
2012 Projctd Population 918, 181 % of usrs .95 % of Altrnativs .81 .12 .07
No. of Frquncy 1 2 3 Total 706, 540 209, 346 183, 177 1, 099, 063
2013
60
Projctd Population 1, 032, 080

% of usrs .95
% of Altrnativs .81 .12 .07
No. of Frquncy 1 2 3
Total 794, 186 235, 314 205, 900 1, 235, 400
2014 Projctd Population 1, 145, 979
% of usrs .95
% of Altrnativs .81 .12 .07
No. of Frquncy 1 2 3
Total 881, 831 261, 283 228, 623 1, 371, 737

Exhibit III B Production Cost 61
Dirct Matrials: Round nck T-shirts: Dscriptions Dark color Light color Whit
TOTAL Collard T-shirts: Dscriptions Collord Whit TOTAL Ink Dscriptions Ink
TOTAL Dirct Labor: P79, 200 pr yar (Rfr To Chaptr IV for supporting Compu
tation) Quantity 6.667 Unit Litrs Unit Cost P 1,500 Total P10,000 P10,000 Quant
ity 25 25 Unit Pics Pics Unit Cost P 110 P 100 Total P 2,750 P 2,500 P 5,250
Quantity 25 25 25 Unit Pics Pics Pics Unit Cost P 80 P 75 P 65 Total P 2,
000 P 1,875 P 1,625 P5,500
Factory Ovrhad: Dirct Labor P79, 200 X 250% Factory Ovr Had P198, 000
Exhibit III C Picturs of Tools and Equipmnts 62
T-shirt Printr
Computr
Exhibit III D Picturs of Raw Matrials 63
T-shirt
Inks
Softwar
Exhibit III E Picturs of Finishd Products
64

65
pICpTURES
Exhibit IV- B Compnsation Packag 66
Position Cashir
Dsignr
No. Of prson
Rat
Total
1 1 2
P200 P220
Dductions SSS Philhalt P200 P75 P233.30 P75
Monthly P5, 725 P6, 291.70
Annually P68, 700 P75, 500.40
P 144, 200.40
Computation: Cashir P200 pr day *30 Days P6, 000 pr month -P275 Bnfits P5,
725 nt monthly salary *12 P68, 700 nt yarly salary Dsignr/printr P220 pr
day *30 days P6, 600 -P308.30Bnfits P6, 291.70 nt monthly salary *12 P75, 500
.40 nt yarly salary

Exhibits V A Rvnu Projctions 67
Round Nck (2010- 2014)

Customr pr Day
Yar 2010 2011 2012 2013 2014
Days 7 7 7 7 7
Wkly 4 4 4 4 4
Monthly 12 12 12 12 12
12 14 16 18 20
Total no. of units sold pr Yar 4, 302 4, 704 5, 376 6, 048 6, 720
Pric 250 250 250 250 250
Total rvnu pr Yar 1, 008, 000 1, 176, 000 1, 344, 000 1, 512, 000 1, 680, 0
00
Mthod of Projction: Statistical Straight - lin
Collard T shirts (2010 2014)
Customr pr Day
Yar 2010 2011 2012 2013 2014
Days 7 7 7 7 7
Wkly 4 4 4 4 4
Monthly
9 10 12 13 15
12 12 12 12 12
Total no. of units sold pr Yar 3, 024 3, 360 4, 032 4, 368 5, 040
Pric 310 310 310 310 310
Total rvnu pr Yar 937, 440 1, 041, 600 1, 249, 920 1, 354, 080 1, 562, 400
Mthod of Projction: Statistical Straight - lin
Total Rvnus (2010 2014) Yar 2010 2011 2012 2013 2014 Total P1, 945, 440 P2,
217, 600 P2, 593, 920 P2, 866, 080 P3, 242, 400
68
Exhibits V B Watta Shirts Projctd Cost of Sals For th fiv (5) Yar Priod Y
ar 1 Dirct Matrials:
Dirct matrials bg
Yar 2 35, 666 P699, 541.76 P735, 207.76 (P38, 340.95) P696, 866.81 P87, 120 P20
7,144 P1, 001, 786.81 P23, 433 P1, 025, 219.81 (P25, 916.30)
988,647.51
Yar 3 P38, 340.95 P819, 381.54 P857, 722.49 (P41, 015.90) P816, 706.59 P95, 832
P221,714 P1, 178, 034.89 P25, 916.30 P1, 149, 635.29 (P28, 399.60)
1,131,769.29
Yar 4 P41, 015.90 P903, 941.31 P944, 957.21 (43, 690.85) P901, 266.36 P105, 415
.20 P251,334 P1, 270, 219.56 P28, 399.60 P1, 298, 619.16 (P30, 882.90)
1,255,532.26
Yar 5 P43, 690.85 P1, 023, 781.09 P1, 067, 471.94 (P46, 365.80) P1, 021, 106.14
P115, 956.72 P276,763.80 P1, 426, 954.66 P30, 882.90 P1, 457, 837.56 (P33, 366.
20)
1,411,343.36
Add: Purchass
Total Matrials Availabl Lss: Dirct Matrials End
Dirct matrials usd
Dirct Labor Applid FOH
Total manufacturing cost Add: finishd goods bg
TGAS
Lss finishd goods nd
P20, 750 P629, 981.96 P650, 731.96 (P35, 666) P615, 065.96 P79, 200 P190,066 P89
2, 265.96 P892, 265.96 (P23, 433)
860,898.96
Cost of sals
Computation for Factory Ovrhad Yar 1 3,699.6 6,956.40 33,100 15,500 32,400 97
,400 P1510 Yar 2 3,849.60 7,106.40 35,247 16,500 35,640 107,140 P1661 Yar 3 4,
250.40 7,953.60 32,474.90 181,150 39,204 117,854 P1827.10 Yar 4 4,599.60 8,528.
40 43,467.39 19,965 423,124.40 129,639.40 2009.81 Yar 5 5,150.40 9,525.60 47,87
5.33 21,961.50 47,436.84 142,603.34 2210.79
Employ fring Bnfits
Employr Contribution
Packaging Transportation Cost Training Cost Training Allowanc Othr Expns Tot
al
P190,066
P207,144
P221,714
P251,334
P276,763.80
69
Exhibits V C Watta Shirts Projctd Incom Statmnt For th fiv (5) Yar Prio
d
Pr - oprating
Yar 1 P1, 945, 440
(860,898.96)
1,084,541.04
Yar 2 P2, 217, 600
(988,647.51) 1,228,952.49
Yar 3 P2, 593, 920
(1,131,769.29)
Yar 4 P2, 866, 080
(1,255,532.26) 1,610,547.74
Yar 5 P3, 242, 400
(1,411,343.36) 1,831,056.64
Sals
Lss: Cost of sals
Gross profit
Lss: oprating Expns
1,462,150.71
Advrtising Elctricity
Employ Fring Bnfits
P5, 000 P1, 000
Salaris
Prmit and licns
Rntal Paymnt Dprciation xp.
P12, 600 P9, 135 P22, 000 P49, 735 (49, 735) (49, 735)
P5, 000 P12, 000 3,300 4,634 P72, 000 P9, 135 P242, 000 P32, 816 P9, 500 P6, 000
396,385.00
P5, 500 P13, 200 3,699.60 6,956.40 P79, 200 P9, 135 P264, 000 P32, 816 P10, 500
425,007.00
P6, 050 P14, 520 3,849.60 7,106.40 P87, 120 P9, 135 P264, 000 P32, 816 P11, 600
436,197.00 P1, 019, 043.71 (P265, 713.11)
P6, 655 P15, 972 4,250.40 7,953.60 P95, 832 P9, 135 P264, 000 P32, 816 P12, 810
449,424.00
P1, 161, 123.74
P7, 320.50 P17, 569.20 4,599.60 8,528.40 P105, 415.20 P9, 135 P264, 000 P32, 816
P14, 141 463,524.90
P1, 367, 531.74
Offic supplis
Intrst xpns
Total oprating Expns
Nt incom bfor Tax
Incom Tax
Nt incom aftr tax
P688, 156.04 (166, 446.81) P521, 709.23
P803, 945.49 (201, 183.65) P602, 761.84
(P308, 337.12)
(P370, 259.52)
P753, 330.60
P852, 786.62
P997, 272.22 70
Exhibit V D Watta Shirts Projctd Cash Flow Statmnt For Fiv (5) Yar Priod
Pr Oprating
Yar 1
P18, 435
Yar 2
P556,798.16
Yar 3
P1,039,879.24
Yar 4
P1,592,086.29
Yar 5
P 2,243,594.81
Cash Bal. Bg
Cash flow from Oprating Activitis Cash inflows from Oprating Activitis Coll
ction from customr Total cash inflow from oprating Activitis Cash outflow fro
m oprating Activitis
P20, 750 P5, 000 P1, 000 P12, 600 P9, 135 P22, 000 P44, 000 P3, 000 P1, 945, 440 P1, 945, 440 P907, 181.96 P5, 000 P12, 000 3,300 4,634 P72, 000 P9,
135 P242, 000 P10, 000
P2, 217, 600 P2, 217, 600
P1, 004, 461.76
P2, 593, 920 P2, 593, 920
P1, 154, 793.54
P2, 866, 080 P2, 866, 080
P1, 272, 894.51
P3, 242, 400 P3, 242, 400
P1, 429, 626.61
Paymnt for Purchass
Advrtising Elctricity
Employ Fring Bnfits
Salaris
Prmit and Licns Rntal Paymnt
P5, 500 P13, 200 3,699.60 6,956.40 P79, 200 P9, 135 P264, 000 P11, 000 200, 188.
85 P6, 000
P6, 050 P14, 520 3,849.60 7,106.40 P87, 120 P9, 135 P264, 000 P12, 100 216, 067.
67
1,741,992.18
P6, 655 P15, 972 4,250.40 7,953.60 P95, 832 P9, 135 P264, 000 P13, 310 P257, 062
.90
1,945,584.63
P7, 320.50 P17, 569.20 4,599.60 8,528.40 P105, 415.20 P9, 135 P264, 000 P14, 641
283, 679.11
2,156,047.63
Rntal Dposits
Offic Supplis Incom Tax paid
Intrst Expns
Total Cash outflow from oprating Activitis
1,263,316.96
1,552,943.58
71
Continuation of projctd cash flow

Nt Cash inflow (out flow) from Oprating Activitis
P 117,485
682,123.04
664,656.42
851,927.82
920,495.37
1,086,352.37
Cash flow from Invsting Activitis
Tools and quipmnt
P 152,392 P 11,690 P 164,080
Furnitur and Fixtur Total cash out flow from invsting activitis cash outflow
from financing activitis Loan Paymnt Borrowing Invstmnt Withdrawal Nt cash
outflow from financing activitis Cash balanc nding
P 50,000 P 50,000 P 250,000 P200,000 P 300,000 P18,435 P 250,000 P450, 558.04 P
200,000 P200,000 P915, 214.47 P200,000 P200,000 P1,560, 232.28 P200,000 P200,000
P 2,282, 800.66
P200,000 P200,000
P3, 169, 153.03
Not: Paymnt for purchass is computd by adding Purchass, Dirct Labor and Fa
ctory Ovrhad
72
Exhibits V - E Watta Shirts Projctd Balanc Shts For th Fiv (5) Yars Pri
od Yar 1 Yar 2 Yar 3
P450, 558.04
Pr Oprating
Yar 4
P 2,282, 800.66
Yar 5
P3, 169, 153.03
Assts:
Cash Invntory Rnt Dposits Offic Supplis
Tools and Equipmnt Furnitur and Fixturs
Accumulatd Dprciation
P18, 435 P20, 750 P44, 000 P3, 000
P152, 390
P59, 099 P44, 000 P3, 500
P152, 390
P915, 214.47 P64, 257.25 P44, 000 P4, 000
P152, 390
P1,560, 232.28
P69, 415.50 P44, 000 P4, 500
P152, 390
P74, 573.75 P44, 000 P5, 000
P152, 390
P79, 732 P44, 000 P5, 500
P152, 390
Total Assts Liabilitis: Loan Payabl
Incom Tax Payabl
P11, 690 P250, 265 P50, 000 P50, 000
P11, 690 (P32, 816)
P688, 421.04
P11, 690 (P65, 632)
P1,125, 919.72
P11, 690 (P98, 448)
P1, 743, 779.78
P11, 690 (P131, 264)
P2, 439, 190.41
P11, 690 (P164, 080)
P3, 298, 385.03
P166, 446.81 P166, 446.81
Total Liability Ownrs Equity

Capital Balanc Bg
Add/(Dduct): Invstmnt
P201, 183.65 P201, 183.65 P521, 974.23 P602, 761.84
P1, 124, 736.07
P265, 712.11 P265, 712.11
P308, 337.12 P308, 337.12
P370, 259.52 P370, 259.52
P200, 265 P250, 000 (P49, 735) P200, 265 P200, 265 P250, 265
P521, 709.23 P721, 974.23
P924, 736.07
P1, 478, 066.67
P2, 130, 853.29
Nt Incom/(loss) Total Lss: Withdrawal
Total Ownrs Equity Total Liabilitis and Ownrs Equity
P753, 330.60
P1, 678, 066.67
P852, 786.62
P2, 330, 853.29
P997, 272.22
P3, 128, 125.50
(P200, 000)
P521, 974.23 P688, 421.04
(P200, 000)
P924, 736.07
P1,125, 919.72
(P200, 000)
P1, 478, 066.67
P1, 743, 779.78
(P200, 000)
P2, 130, 853.29
P2, 439, 190.41
(P200, 000)
P2, 928, 125.50 P3, 298, 385.03
73
74
Exhibits V F Financial Analysis Nt Prsnt Valu Prsnt Valu of Cash rturns
discountd at twlv prcnt (12%) Yar 1 Yar 2 Yar 3 Yar 4 Yar 5 P 682, 123
.04 P664, 656.42 P845, 017.82 P922, 568.37 P1, 086, 352.37 x x x x x .893 .797 .
712 .636 .567 = = = = = P609, 135.87 P529, 731.17 P601, 652.69 P586, 753.48 P615
, 961.79 P2, 943, 235 (P300, 000) P2, 643, 235
Intrnal Rat of Rturn: *Payback Priod = Invstmnt of P300, 000 Avrag cash
rturns pr yar = .3571 (P 682, 123.04 + P664, 656.42 + P845, 017.82 + P922, 56
8.37 + P1, 086, 352.37)/5 ** Comput th payback priod in th prsnt valu of
an annuity, it btwn 2.78% and 2.77%. Yar 1 PV of annual Cash rturns Divid
by Invstmnt PI
P609, 135.87
Profitability Indx (PI) Yar 2 Yar 3
P529, 731.17 P601, 652.69
Yar 4
P586, 753.48
Yar 5
P615, 961.79
P300, 000 2.03
P300, 000 1.77
P300, 000 2.01
P300, 000 1.96
P300, 000 2.05
Currnt Ratio Yar 1
Currnt Asst Currnt Liabilitis Currnt Ratio
P557, 157.04
Yar 2
P1, 027, 471.72
Yar 3
P1, 678, 147.78
Yar 4
P2, 406, 374.41
Yar 5
P3, 298, 385.03
P166, 446.81
3.347
P201, 183.65
5.107
P265, 712.11
6.316
P308, 337.12
7.804
P370, 259.52
8.908
75
Nt Fixd Assts Turnovr Ratio Yar 1 Nt incom Av. total nt Fixd Assts N
t fixd assts turnovr
P521, 709.23
Yar 2
P602, 761.84
Yar 3
P753, 330.60
Yar 4
P852, 786.62
Yar 5
P997, 272.22
P65, 632
P65, 632
P65, 632
P65, 632
P65, 632
7.949
9.184
11.478
12.993
15.195
Equity Turnovr Ratio Yar 2 Nt incom Av. Equity
Equity turnovr P521, 709.23
Yar 3 P602, 761.84 .502
Yar 4 P753, 330.60 .417
Yar 5 P852, 786.62 .337
P723, 355.15
P1, 201, 401.37 P1, 804, 459.98 P2, 529, 489.40
.721
Gross Profit Margin Yar 1 Gross profit Nt sals
Gross profit margin
P1, 076, 607.04
Yar 2
P1, 218, 296.49
Yar 3
P1, 444, 284.71
Yar 4
P1, 598, 343.74
Yar 5
P1, 817, 928.64
P1, 945, 440
P2, 217, 600
P2, 593, 920
P2, 866, 080
P3, 242, 400
.553
.549
.557
.558
.561
Oprating Profit Margin Yar 1 COS + O.xp Nt Sals Oprating Ratio
P1, 257, 283.96
Yar 2
P1, 413, 654.51
Yar 3
P1, 574, 876.29
Yar 4
P1, 704, 956.26
Yar 5
P1, 874, 868.26
P1, 945, 440
P2, 217, 600
P2, 593, 920
P2, 866, 080
P3, 242, 400
.646
.637
.607
.595
.578
76
Brak Evn Analysis Sals Mix Brak Evn in units Product

Round Nck
Collard Total
USP P250 P310 P560
UVC P13.52 P31.10
UCM P236.48 P278.90
SMR 57% 43% CMR
Composit UCM P134.79 P119.93 P254.72 45.49%
BEP = =
FC Composit UCM P305, 951 P254.72
= 1, 201 units
Brak Evn in Pso BEP = = FC CMR P305, 951 45.49%
= P672, 631
77

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Chapter I INTRODUCTION

4. Financial a. To identify the sources and mode of financing of the proposed bu

respectively. Three hundred ninety five (395) copies of survey questionnaires we

The formula in computing the sample size is:

X = is th assignd valu B = XY- XY/n X - ( X) N a = is th constant b = is th para

To ascrtain th viability in trms of soundnss and condition of th projct if

. Oprating Prformanc Ratios xamin th prformanc of th managmnt in th

Total Fixd Asst Turnovr =

th businss risk of th p

worth mployd. It masurs rturn on all availabl intrnal funding.

Profit Margin = Rturn on Nt Equity =

H. Dfinitions of trms Th following trms ar dfind as usd oprationally in

Chaptr II Markting Aspct A. Product Dscription Bing diffrnt to othrs mak

Tabl II C Dmand and Supply

Product In comptitiv situation, w ar

diffrnt in using th printr. Our com

Tabl II D Cost of th Product Prics

Chaptr III Tchnical Aspct Exhibits III A Procss Flow

F. Utilitis and Othr Oprating Cost In stablishing a businss th following c

Chaptr IV Managmnt Aspct

B. Dutis and Rsponsibilitis Managr/ Ownr

Computr litrat/ knows how to us, dsigns and ncod

b. Advrtising is th cost incurrd for th popularity of th businss. It is in

d. Prparation of Financial Statmnts 1. Incom Statmnt is th formal statm

. Financial Analysis Th following

is th mthod that uss to analyz th finan

Chaptr VI Socio Economic Dsirability Socio Economic Dsirability th proposd

E. Community/Socity/Church in th prsnc of conomic crisis, popl think how

Chaptr 7 Findings, Conclusion, and Rcommndation

EXHIBIT I-B Araullo Univrsity PHINMA Education Ntwork Collg of Managmnt an

EXHIBIT I-C LETTER OF REQUEST FOR AN INTERVIEW

Exhibits I E Rsults of Structurd Intrviw Qustions: 1. What mad you dcid

mploy/s? 11. How is thr a monthly salary?

Rsults of Structurd Intrviw Qustionnairs 1. What ar th rquirmnts in r

B. 310 C. 250 ( Collard) A. 310 B. 300 C. 330 7. Is 10 minut printing nough f

Yar 1990 1995 2000 2007 Total

Dmand Analysis Formula: Projctd population x % of willingnss x % of usrs x

Projctd Population 1, 032, 081

Formula: Projctd population x % of altrnativs x % of usrs x no. of frqunc

Projctd Population 1, 032, 080

Round Nck (2010- 2014)

Continuation of projctd cash flow

Total Liability Ownrs Equity

Brak Evn Analysis Sals Mix Brak Evn in units Product

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