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E. T.


Academic Year 2016 - 2017



Christine Joy D. CARMONA

Michelle M. PAMPLONA

Submitted to the Faculty of Malayan Colleges Laguna

In Partial Fulfillment of the Requirements for the Degree of

Bachelor of Science in Accountancy

Biographical Sketch

CHRISTINE JOY D. CARMONA is currently a BS Accountancy student in

Malayan Colleges Laguna. She has been a recipient of Presidents list award for four

consecutive years. She also held several positions in Junior Philippine Institute of

Accountants and Enrique T. Yuchengco College of Business Student Council. She was the

Vice President for Treasury of JPIA (AY 2015-2016) and Secretary for Treasury of

ETYCB Student Council and Vice President for Audit of JPIA (AY 2016-2017). Moreover,

she currently holds the position of batch representative in JPIA. Christine worked at Sycip

Gorres Velayo & Co. as an intern in the Assurance Department where she gained

meaningful experience and significant knowledge in the field.

VINZE L. JAVIER, at present, is taking up BS Accountancy in Malayan Colleges

Laguna, maintaining his presidents lister standing since 2013. Hes not only into academic

works but also hes been part of Junior Philippine Institute of Accountants for three

consecutive years from which he was Vice President for External Affairs (AY 2015-2016)

and 4th year representative (AY 2016-2017). He is currently the Vice President for Audit

of JPIA. Vinze gained his experience in the field by working at SyCip Gorres Velayo & Co. as an


MICHELLE M. PAMPLONA is currently taking up BS Accountancy at Malayan Colleges

Laguna. She has been a diligent student wherein she received the Presidents list award since 2014

and participated on multiple organizations such as Junior Philippine Institute of Accountants and

Every Nation Campus. She gained her internship experience at SyCip Gorres Velayo & Co.,

particularly at the Assurance department.

Background, History, and Related Literature


Water is undeniably one of the most important natural resources. With two-thirds of the

Earth's surface covered by water and the human body consisting of 75 percent of it, it is evidently

clear that water is one of the prime elements responsible for life on Earth. The benefits derived

from water is so widespread that it can be used for domestic, agricultural, industrial and even for

power-generation purposes. Not only is it used for business activities but also for human body

consumption which is essential in order for a human being to survive. Considering that majority of

the Earths surface is composed of water, it may be concluded to be enough to meet the needs of

mankind. However, not all of this water supply is available for human use. In fact, only 2.5 percent

of the Earths water is fresh water and less than 1 percent of it is readily accessible. Unfortunately,

there has been a significant decline in the supply of safe drinking water caused by the increasing

number of population, proliferation of water pollutants and inefficient consumption. And this trend

may continue as according to the United Nations (Fresh Water Crisis, n.d.), by 2025, an estimated

1.8 billion people will live in areas plagued by water scarcity, with two-thirds of the world's

population living in water-stressed regions.

In todays society, many areas especially those resided by poor families does not have

access to safe drinking water which results to various diseases and worse, death. Some of the

diseases acquired from drinking contaminated water are amoebiasis, cholera, typhoid fever and

diarrhea which commonly victimize children. According to (Philippines Water Crisis,

n.d.), an international non-profit organization pioneering market-driven financial solutions to the

global water crisis, an estimated number of 8 million Filipinos rely on unimproved, unsafe and
unsustainable water sources which results to 520,000 cases of waterborne diseases recorded

annually alongside 18 deaths due to diarrhea daily. With this considerable number of cases brought

about by drinking contaminated water, the need for an alternative solution to supply the demand

for safe drinking water is evidently clear. Currently, with the aid of science and technology, using

water filters is seen as one of the most effective answer to the problem. This removes impurities

from water by means of a fine physical barrier, a chemical process or a biological process. Different

substances are used in order to produce an effective filter but the most notable one is the activated

carbon filters due to its high porosity and large surface area, which makes it a highly valued

adsorbent material.

Given the current situation, the proponents have seen the potential and need of water

filtration bottles especially for households that cannot afford the cost of installing and maintaining

point-of-use filters. Since it can be easily carried to places, the risk of drinking unclean water from

various sources is avoided. One source of activated carbon that is highly available in the Philippines

is the coconut shell. It contains smaller pores, compared to other bases of activated carbon, which

match the size of contaminant molecules in drinking water and therefore is very effective in

adsorbing disinfection by-product, VOCs, pesticide and herbicide, removing halogens from water

and improving appearance and taste of drinking water. It also has the highest hardness, which

makes them ideal for water purification and even organic chemical adsorption. Aside from this,

using coconut shell-based carbon filters is eco-friendly since it is a renewable source of carbon and

harvesting coconut fruits will not impose harm on the tree (Coconut shell carbon filters an eco-

friendly approach to water filtration, 2016).

With the objective of reducing the risks of acquiring diseases from drinking contaminated

water and providing a product that will not impose harm on the environment, CJP Corporation aims

to manufacture water filtration bottles with activated carbon from coconut shells which will not

only protect consumers health and safety but also guarantee sustainable development for

tomorrows stability.
Technical Study

Technical Objectives

1. To identify the manufacturing location and store outlet of AquaReuse and establish

a plant and office layout.

2. To determine the raw materials, machineries, equipment and labor force needed to

produce the product as well as its corresponding suppliers.

3. To establish a production schedule for the basis of computation for the total

production cost per unit and determine the production capacity of machineries and


4. To identify the necessary activities for environmental safety and waste disposal


The Product

The CJP Corporation manufactures a reusable water bottle with activated carbon

filter that is made from coconut shells. The activated carbon filter has a purifying

mechanism in which it filters the waters unwanted particles. This reusable water bottle

will help its user to acquire cleaner and safer water intake without having the doubts of

getting infectious disease from unsafe water sources. Because of its filtration feature, the

product is called AquaReuse which entails that the bottle can be reuse multiple times

because of its activated carbon filter.

Nowadays, the demand for cleaner water is increasing due to the environmental

problems the world is suffering and the scarcity of water resources. In able to acquire safe

drinking water, it costs people a lot more because of the highly complicated processes it

involves. Most rural areas are depending on natural sources of water such as riverbanks,
bukal, pozo, and well. However, this alone will not give an assurance that the water it

produces are safe and clean. A lot of people could not reply on natural resources since most

of these are already affected of the tremendous water pollution brought about by human

activities. Coconut has been one of the leading agricultural product of the Philippines.

Since the beginning of time, coconuts are known to be useful for the human kind. It has

already established numerous products that are used up to now.

AquaReuse is a reusable water filtration bottle that aims to help people acquire safer

and cleaner drinking water at all circumstances. People will no longer have to hesitate on

choosing whether to drink from the tap water or unpurified source of water. The ingredients of

this product is a PET bottle with filter cartridge that contains the activated carbon organically

made from coconut shells. It is specifically designed with convenience and accessibility that

can be used by all people regardless of age and status. Activated carbon is a popular cleansing

product that detoxifies impurities and toxins. It has been widely used in beauty products, soaps,

and even in poison treatment. On water purification, activated carbon are known to act as

defendants on trapping solvents, industrial wastes, pesticides and other chemicals. In this

manner, avoiding harmful chemicals on water will increase immune system functioning and

improve healthy kidneys and liver.

Manufacturing Process

The process for creating activated carbon from coconut shells is called Steam

Activation. In this process, the coconut shells are heated in a furnace at high temperatures

of 1,700F to 1,800F to create a char and subsequently heated again with the presence of

steam and in the absence of oxygen. In this delicate yet easy process, all volatile

compounds are taken away and at the same time layer after layer of carbon atoms are peeled
off, enlarging the existing internal pores, and leaving behind a carbon skeleton. The carbon

and steam reaction results in producing hydrogen gas and carbon monoxide

(C+H2O=H2 +CO). As the carbon monoxide gases off, it takes carbon atoms with it. A

rough estimate of 3 pounds of raw char will produce 1 pound of activated charcoal. Once

the activated charcoal is cooled off, and to remove the soluble ash content, the activated

carbon will be water-washed or rinse continuously. Because of the very high temperatures

required for steam activation (600 - 1,200 C), an activated carbon furnace are the primary

and main machinery that will be used in this production. The disposal of the waste ash is

managed by creating fertilizers from it. (Charcoal House LLC, 2016)

Process Diagram. Table __ shows the

process diagram for the production of AquaReuse.

Purchasing of Raw Materials. To start the production for AquaReuse, the raw materials

needed are coconut shells and the customized water bottle with built in filter cartridge.

Carbonization Process. The highlight of the production lies on this process that will

enable to convert the coconut shells into charcoal. The machinery needed for this process

is called Carbonization Furnace. The Carbonization furnace has a production capacity of

260 kilograms of charcoal and will take at least 6 hours of carbonization. The coconut

shells are placed inside the furnace with the temperature of 1,700F to 1,800F .

Steam Process. This is the essential process that will put the product into its usability.

The steam generator will be connected to the carbonization process through piping

method and the steam will be circulating for around 600 - 1,200 C for at least 2 hours.

Pulverizing process. The end product in the previous processes are in the form of

granules or parted coconut shells. To be able to produce powdered form of the activated

carbon, the micro pulverizer machine will be used for better quality.

Rinsing process. The powdered form of the activated carbon are placed on galvanized

steel containers and undergoes washing process with water in the industrial basin. This

process helps the activated carbon to remove any trace of the acid solution.

Briquette Process. The briquette process enables the activated carbon to be converted in

a solid tubular form through its pressing mechanism. The mini briquette machine will

produce the activated carbon tubes for it to fit in the filter cartridge and avoid fall outs.

Packaging of the bottle. The other raw material needed for this process is the customized

water bottle from Netpack manufacturing Philippines. The specifically designed water

bottle is now complete upon placement of the activated carbon tubes to the filter

cartridge. After that, the water bottle are placed into its corresponding boxes.

Delivery. The delivery of the AquaReuse, a water filtration bottle, are performed through

vehicles and utility man. It will be delivered to its physical store in ___ Sta. Rosa, Laguna

and other corresponding channels such as LAZADA.

Plant Size and Production Schedule

The manufacturing plant of the CJP Corporation will be located at __, Cabuyao,

Laguna. The CJP Corporation will leased a building that will serve as location where

production operations are maintained. Alongside with this, it will also maintain an

administrative office, operations office, stock room and display room. The production will

work on an 8 hour operations starting from 8:30am to 5:30pm and will commenced during

Monday to Fridays. There will be no work operations on weekends. Thus, the production

will operate for a total of 40 hours within the week. Accordingly skilled workers will be

hired to maintain the operations on the production department

Product Mechanism

Composition. AquaReuse is a bottled water filtration system that consists of a flippable

bottle cap, a nozzle form inside the opening of the cap, a porous filter housing attached

at the opposite side of the nozzle, and the filter material (activated carbon in tube form)

located inside the porous filter housing. The flippable bottle cap, nozzle and filter housing

are formed as an integrated unit, which can be attached and removed from the water

bottle as a unit. The porous filter housing as well as the filter material can be removed

from the integrated unit and be replaced as desired. The water bottle material is primarily

made from polycarbonate bisphenol A and has a built in push and lock feature to flip the

bottle cap.

Design. AquaReuse uses a customized water bottle which exhibits a sporty type of bottle

which approximately stands at 8.94 inches x 2.76 inches. The primary color of the bottle

cap is gray whereas the lock button, ring holder linings, and the filter housing displays

the aqua blue color.

Function. AquaReuse will basically perform like an ordinary water bottle. However, the

edge of this product is its attached filtration system that will produce safer drinking

water. The user of the product will put enough water in the bottle that can hold up to

500ml of water. Upon intaking of the water through the nozzle, the water will flow in

the porous feature of the filter housing and the water will be filtered when it reached the

nozzle. A bottle of AquaReuse can filter an approximate of 53 gallons of water or 200

liters. The filter housing contains 200 grams of activated carbon in briquette form.

According to an article of bearing arms, it takes approximately 5 grams of charcoal or

approximately 1 gram of activated charcoal to purify one liter of water. (Bearing Arms,

2016) and according to researches, an average human intakes 3 liters of water a day,

hence, the filter will last for at least 2 to 3 months depending on the usage of the bottle.

After the filter capacity has already been worn out, the user will have to buy filter

replacements or another AquaReuse bottle. The water bottle also encompasses a push

and lock feature that will avoid the common problem of losing bottle caps. It has also a

ring holder for the users convenience and comfortability.