Final Revised of Health Tea Living

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La Consolacion College Manila
Mendiola St. Manila
HEALTH TEA LIVING
A Feasibility Study
Presented to the
Faculty of School of Business and Accountancy
In Partial Fulfillment
of the Requirements for the Degrees of
Bachelor of Science in Hotel and Restaurant Management Major In
International Culinary Arts,
Bachelor of Science in Business Administration Major In
Human Resource Management
And
Bachelor of Science in Tourism Management
ALAINE DOMINIQUE J. DELA TORRE
ROCHELLE EIRELYN ANN G. MIGUEL
PAMILA P. PERSIA
OCTOBER 2017
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CERTIFICATION
This Bachelor’s feasibility study entitled, HEALTH TEA LIVING prepared by

Alaine Dominique J. Dela Torre, Rochelle Eirelyn Ann G. Miguel and Pamila P. Persia, in partial fulfillment
of the requirements for the degrees in Bachelor of science in Hotel and Restaurant Management,
Major in International Culinary Arts, Bachelor of Science in Business Administration Major in Human
Resource Management, and Bachelor of Science in Tourism Management, has been examined and is
recommended for acceptance and approval for oral defense.
MRS. LILIBETH M. PUNO, CPA

Adviser
APPRORAL SHEET
Approved by the PANEL on ORAL EXAMINATION with a grade of ____ .
Ms. Evelyn Briones Mr. Giovanni R. Barbajera

Panel Member Panel Member
Mr. Ryan C. Roque

Panel Member
Accepted and Approved in Partial Fulfillment of the Requirements for the Degrees of Bachelor
of Science in Hotel and Restaurant Management Major in International Culinary Arts, Bachelor
of Science in Business Administration Major in Human Resource Management and Bachelor of
Science in Tourism Management.
Dr. Ronald M. Pastrana
Dean, School of Business and Accountancy
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ACKNOWLEDGEMENT
Our group would like to thank the following person who had helped us to
accomplish the requirements in our feasibility study.
1. To our Almighty God for giving us strength, enough perseverance and
courage to pursue our Feasibility Study.
2. To our beloved parents and guardians for their understanding, unwavering,
moral and financial support and advices.
3. To our friends and classmates who have been supporting us.
4. Lastly, To our beloved Professor Mrs. Lilibeth M. Puno and Mr. Giovanni
Barbajera for rendering their knowledge to us, who encourages us to finish
our Feasibility Study. Thank you for understanding, help, support, and
guidance. Without your help and support this could not be possible.
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Together, we sincerely acknowledge and give thanks to the persons mentioned
above who had brought the success of doing this feasibility study. We are very
grateful for this accomplishment.
Thank you very much!
The Researchers,
Alaine Dominique J. Dela Torre
Rochelle G. Miguel
Pamila P. Persia
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Executive Summary
Title of the study: HEALTH TEA LIVING
Author: Alaine Dominique J. Dela Torre
Rochelle Eirelyn Ann G. Miiguel
Pamila Persia
Degrees: Bachelor of Science in Hotel and Restaurant Management
Bachelor of Science in Business Administration
Bachelor of Science in Tourism Management
Majors: International Culinary Arts
Human Resource Management
Tourism Management
Date of Completion: October 2017
The objective of the feasibility was primarily to determine the viability of putting up a milk
tea business with a twist. The proponents came up with a unique recipe for the product which
includes different combinations of milk teas and a small varieties of fruits and vegetable flavors.
This feasibility study forms the foundation for a major investment decision and in order to
serve this objective, the scope of the study was broken down into comprehensive analyses of
four vital aspects of the business.
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MANAGEMENT ASPECT
This aspect deals on how the owners shall be initiated in running their business strategies
were formulated and the business structure was determined. Moreover, the management
aspect presents an organizational chart and discusses the key agreement between partners.
Each employee’s key responsibilities were also enumerated along with the organizational
policies that shall be implemented.
MARKETING ASPECT
The proponents made use of a survey to determine the marketing aspect of the business.
Key factors such as the project location and target market were studied. The target market was
especially assessed as it shall be the primary basis and the determining factor for how the
business shall perform in terms of sales. Furthermore, demand and supply were also analyzed.
The detailed study of the aspect helps create promotional strategies for the business.
TECHNICAL ASPECT
This aspect tackles the production process and lay-out of the business; necessary set of
equipment and food costing of the product were specified. It also discusses on how the
business could foster safety measure in waste disposal and good sanitation of the area through
garbage segregation.
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FINANCIAL ASPECT
The financial aspect focuses mainly on the profitability and viability of the business.
Various plans for the business were analyzed and plotted in monetary terms. Financial
statements were presented to show how the strong points of the business and how it operates.
Upon completion of the study, it was realized that the internal and external
environment conditions deemed that “HEALTH TEA LIVING” business would be feasible.
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TABLE OF CONTENTS
TITLE PAGE ……………………………………………………………………………………………………….. 1
APPROVAL SHEET ……………………………………………………………………………………………... 2
ACKNOWLEDGEMENT ………………………………………………………………………………………. 3
EXECUTIVE SUMMARY …………………………………………………………………………………….. 4
TABLE OF CONTENTS ………………………………………………………………………………………… 5
LIST OF TABLES AND FIGURES …………………………………………………………………………….
CHAPTER 1
BUSINESS CONCEPT
Overview of the business
Business Name
Business Offerings
Business Logo
Unique Quality
Business Structure
Location
Business Feasibility Study Objectives
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CHAPTER 2
SITUATION ANALYSIS
Related Studies
Industry Review
Key Drivers and Barriers
Target Market
Competition
SWOT Analysis
CHAPTER 3
BUSINESS VIABILITY
A. MARKETING ASPECT
Market Description
Demand and Supply Analysis
Marketing Program (4 P’S)
B. MANAGEMENT ASPECT
Organizational Structure
Job Description and Job Specification
Compensation and Benefits
Uniform
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Legal Requirement
Gantt chart
C. TECHNICAL ASPECT
Product and Service Process
Product Cost
Waste Disposal
D. FINANCIAL ASPECT
E. BUSINESS DECISION
Conclusion
Recommendation
F. Attachments
List of References
Appendices
Questionnaires for Respondents
Data Presentation Analysis And Interpretation
Sample Permits
Curriculum Vitae
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LIST OF TABLES AND FIGURES
Packaging
Business Logo
Location Map
Target Market
Direct Competitor
Secondary Competitor
SWOT Analysis
Demand and Supply
Product Offerings
Flyers
Organizational Chart
Compensation
Uniforms
Production Process
Service Process
Pearl Milk Tea Costing
Winter melon Milk Tea Costing
Hazelnut Milk Tea Costing
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Kitchen Equipment
Utensils
Perishable Goods
Non-Perishable Goods
Office Supplies
Sanitation and Cleaning Supplies
Waste Disposal
Furniture and Fixture
Utilities
Uniform
Manpower Requirements
Rental
Promotion
Business Schedule
Floor Plan
Table 1.1 - 1.22
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CHAPTER 1
BUSINESS CONCEPT
The main idea of this business is presented in this chapter. The basics of building a
business namely the product itself, the location, its unique qualities and the business structure
are farther elaborated.
OVERVIEW OF THE BUSINESS CONCEPT
The idea for HEALTH TEA LIVING originated from the proponent, who are
both health conscious but find it had to drink tea and milk. For the fulfillment of the
requirement of the course, they created a business based upon the concept of healthy
living among the students and young adults. The proponents saw the ever alarming issue
among the teenagers patronizing junk foods that has full of high levels of calories from
sugar or fat with little fiber, protein, vitamins or minerals. Thus, they decided to create a
feasibility study entitled “HEALTH TEA LIVING” that features a combination of ingredients
such as tapioca, along with milk, tea and some flavorings and enhancers that are made
from a natural additives. Their products offers an opportunity to provide guests tast and
nutritional treats that fit everyone’s taste, dietary need and certain budget.
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BUSINESS NAME
“ HEALTH TEA LIVING”  Let’s live a HEALTH TEA life!
Our proposed name I our business is “Health Tea Living” which means the product itself
contains exemplary quality that the consumer will get benefit from.
Since the proponent’s target market are teens and young adults who are also fond of
mixing terms and becoming social media savvy , the proponents played with the spelling
of healthy and decided that it would catch the target market’s attention as well.
This will allow the prospective customers to be interested in this product, visit the store
and patronize it.
BUSINESS OFFERINGS
Health Tea Living had developed a proven business system that provides the
guest with unique beverages options for lunch and or between meal snacks to dinner. This will
offer a selection of three (3) for the basic milk teas. They are the following:
Pearl Milk Tea: contain a tea base mixed/shaken with fruit or milk, to which chewy tapioca
balls (known as bubbles, pearls, or boba) and fruit jelly are often added. Ice-blended versions are
usually mixed with fruit or syrup, resulting in a slushy consistency.
Winter melon Milk Tea: Winter melon punch, also called Winter Melon “Tea” in east Asia, is a
sweetened fruit drink with a very distinctive taste.
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Hazelnut Milk Tea: Creamy milk tea combined with the warm, toasty flavor of hazelnut.
 Menu items are changed quarterly which give guests the opportunity to have new food
choices, but with their same favorite stand.
 The store also offers to go and guests can sit on nearby seats all over the area which
displays a positive atmosphere where people enjoy their leisure time, working and also
studying.
 Not only will Health Tea Living satisfy their different tastes and cravings but it will also
satisfy its customers by means of offering them with both convenience and comfort
while drinking. The following are some of the store’s eco friendly factors:
Tumblers: Regular tumblers are flat bottomed glassware that is made of glass perfect to
keep the milk tea chilled. These tumblers can be deposited.
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BUSINESS LOGO
The proponents chose the logo above for Health Tea Living because it implies the image of nutritious
content , availability of different varieties and happy girl quenching her thirst representing the customer
and placed it in the middle because we put value in the guests. The proponents wanted to keep it simple
and cool yet very catchy in every guests that passing by. This will give the guests the impression of a cool
and eco-friendly business.
UNIQUE QUALITY
Since the proponents need to gain market share, Health Tea Living needs to
stand out among its competitors. Being one of the milk tea stores in the vicinity, Healthy Tea
Living stands for something special or even wonderful to its guest and its community. We stand
for everything that is fresh, healthy, nourishing, and flavorful. Through cutting edge nutrition,
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superior quality and caring service, the proponents are committed in enhancing the everyday
lives of customers-body , mind and spirit. It is also important that the guests know what the
business stand for. It never sacrifice quality; it always uses fresh produce and only the highest
quality ingredients, helping the guests reach a personal health goal, along with enjoying a
unique taste sensation.
BUSINESS STRUCTURE
The proponents will adopt the model for a general partnership type of business
organization for Health Tea Living having three owners. Hence, each of the proponents
has equal responsibility and authority to run the business. Each should be involved in
day-to-day operations of the business, and should make management decisions.
Advantages:
 Partnerships are is easy to establish.
 It has limited government regulations.
 Relatively low start up cost.
 Broader management base.
 Prospective employees may be attracted to the business if given the incentive to become a
partner.
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Disadvantages
 Divided authority among partners.
 There is a lack of continuity in case of partner withdraws or dies.
 Unlimited liability.
 Possible development of conflicts between partnerships.
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LOCATION
VICINITY MAP
As seen in the vicinity map, Health TEA Living shall be located at 151 Muralla St.
Intramuros, Manila surrounded by different colleges and universities. It is also near one of the
most visited historic places such as Fort Santiago, San Agustin church, Bahay Tsinoy , Plaza de
Armas and many more.
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The entire area is approximately at latitude (14.593573) and longitude (120.976340) on the map of
the Philippines, enough for daily operations and production necessary for a cart business.
The proponents used the location because of the opportunities around the area. First,
because the target market of the business are students and young adults who are living and
studying around Intramuros. The proponents also considered the great opportunity offered by
the location wherein food businesses and other shops are also located.
BUSINESS FEASIBILITY AND STUDY OBJECTIVES
I. MARKETING ASPECT
 To determine the potential target market of the business.
 To identify the business’ direct and indirect competitors.
 To design appropriate marketing strategies for business.
 To discover better market penetration.
 To improve number of target market.
 To develop new customers and open up opportunities.
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II. MANAGEMENT AND PERSONAL ASPECT
 To know the responsibilities and expectations required of a partnership.
 To be able to state and illustrate the job description and specifications of
each position.
 To determine effective and efficient company structure.
 To determine the legal requirements of putting up the business.
 To determine the policies and procedures to follow.
 To determine the time table of the project.
III. PRODUCTION AND OPERATIONS ASPECT
 To identify the total cost of the business offerings.
 To be able to develop the service and production process.
 To determine the manpower requirement for the business.
 To curtail or reduce the length of service: quick customer service.
 To increase customer satisfaction regarding the product through the
customer feedbacks and recommendations.
 To improve the services being offered .
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IV. FINANCIAL ASPECT
 To determine the total project cost.
 To create assumptions fit or the business.
 To identify the liquidity of the business.
 To determine the result of business operations for the next 3 years.
 To determine the financial assumptions to be used.
 To analyze the result of financial ratios.
CHAPTER 2 SITUATION ANALYSIS
Related Studies
Most of the Filipinos are milk tea drinkers. Nowadays, half of the population that drinks
milk tea is the millennial. The youth now loves to drop – by in a nearby milk tea shop.
The proponent decided to put up a milk tea shop because milk tea has become part of everyday
Filipino diet. More and more people are becoming milk tea drinkers. It is a versatile drink,
perfect to be served hot or cold. One of the most popular social drinks in town. Its popularity
leads to more franchised milk tea shops. Other variations are introduced to the market to cater
every preference of the public. Break times are also enjoyed by the youth together with their
chit – chat. Milk tea bridges the gap of people and brings warmth in every cup.
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The cost factor is certainly an unreasonable reason given the current start of the world
economies and everyone’s need to tighten up on their spending. But even this is really no
excuse to be pumping the tons off toxic chemicals and “dead” food into you and or your
families’ bodies.
Milk Tea’s became popular when Liu Han-Chieh, the founder of Tang teahouse in Taichung in
Taiwan in the year 1983, first came up with the idea of serving cold Chinese tea after visiting
Japan where she saw the Japanese serve cold coffee. She also introduced the mixing of juicy
Tapioca Pearls into cold teas. Her husband named it “bubble tea” after she saw the layer of
foam atop of the drink.
As the time passes by the traditional bubble teas, milk teas, and fruit-infused teas that most
consumers still enjoy drinking, there are “hybrid” bubble tea and milk tea flavors that different
milk tea stores make to attract consumers. And as of that drinking tea is extremely healthy.
That's one of the best facts about tea for you to remember. As you may know, it is rich in
antioxidants, namely catechins and flavonoids, which reduces the risk of disease, stroke,
diabetes, cancer, tooth decay, slows down the ageing process, etc.! The benefits of tea may
seem endless, especially if you add herbal teas into the mix.
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Milk tea is quite simply, tea with milk added. This creates a smoother flavor and slightly
sweetens the tea. It's a popular way to serve tea in many parts of the world and it is an easy
way to dress up your average cup of tea.
There are many regions in the world where milk tea is the default type of tea. This is most
apparent in certain parts of India where 'tea' usually refers to milk tea. To ask for tea without
milk, request a 'black tea' or simply 'tea without.' Milk tea is also commonly consumed in
England, Ireland, Scotland, Canada, Sri Lanka, and Hong Kong.
According to an article Weight Loss Teas, a website that is “dedicated to inform on tea in
regards to weight loss and overall health,” the evidences showing the origin of milk tea are
insufficient. However, there are some solid proofs that are said to point to when and how milk
tea began its journey from Taiwan to across the world. It’s not quite clear why this particular
drink took root while so many other food and drink fads faded into obscurity. Perhaps it’s the
fact that people here drink tea like other nations drink water or maybe it’s because it’s an ideal
snack/drink combo for people on the go. The most likely reason though, is that it’s not just one
drink but a thousand reinventions of the original. Yes, we still call it pearl milk tea but with so
many variations found in so many tea shops throughout the country, often the only thing they
have in common is the pearls, and even those can be flavored.
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INDUSTRY REVIEW
Globally the sales of bubble tea in market are estimated to escalate at a higher growth
rate which is supported by increasing demand of flavored blended tea. Rising awareness
about health benefits of bubble tea is supporting the market growth. Introduction of new
flavors and availability of variety of products type is playing the key role for bubble tea
market growth. All these factors contribute to the calculated CAGR of 7.3% of bubble tea
market during 2017-2023.
The stability of the demand for the product is really what businessmen consider when
putting up a new enterprise, though, and one cannot complain about the demand for milk
tea in that aspect. Its endurance despite the many doomsayers predicting its imminent
downfall as a fad can be explained by comparing its clientele to that of cafes. Part of the
reason coffee shops have succeeded all around the world is that they have built for
themselves a loyal clientele who come to the stores every day and make purchase of a
product a daily habit, whether to obtain a shot of caffeine to help them with work or simply
as a routine indulgence.
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Most of the people who come to tea shops are actually ones who used to go to
coffee shops as well. They turn to tea shops for different reasons. Some actually only visited
coffee shops before in order to purchase tea, being unable to get chilled tea drinks
elsewhere. Some were genuine coffee lovers now trying to convert to tea in an effort to
replace an old habit with a possibly healthier one. Whatever the reason, they come to tea
shops with a regularity that the owners of said shops can be thankful for and which
entrepreneurs can mark. The milk tea industry is obviously thriving in the country, so new
businesses belonging to it can be expected to pop up in the next year or so as well, to better
meet the demand.
Indeed, supermarkets themselves seem to be developing a taste of fresh milk teas.
Infinitea bars have appeared in Supermarkets in the past few years, but now they also have
popped up in a handful of stalls nor shops, as well as some target food courts. In addition,
the Health Tea Living is exploring expansion via strategic partnerships with infinite and
other retailers.
KEY DRIVERS AND BARRERS
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The food industry in the Philippines is rapidly growing. The key drivers of the food
industry include population growth, overall economic growth, consumer education, a
fast changing lifestyle and a higher awareness of food quality and safety. On the other
hand, technology is the barrier that negatively affects the growth of small
manufacturing companies while giving advantage to a large manufacturing company.
TARGET MARKET
PRIMARY MARKET
DEMOGRAPHIC
Age 16-35
Gender Male & Female
Occupation Student, Young Adult
Weekly Income / Allowance 500 – 1000
Nationality Filipino
PSYCHOGRAPHIC
Socio-Economic Class Middle Class
Preference (in relation to the product) Quality and product is served in a cup
Consumption Patterns The target market buy their milk tea once a
week
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COMPETITORS ANALYSIS
DIRECT COMPETITOR
Business Name Bean Leaf
No. of years in the business 3 years
Location Unit 5, Casa Solanda Building, Anda
Street, Intramuros, Manila
Product offerings Café and Tea
Strengths A place to chill for a bit
Weaknesses the place is too small and too crowded.
Business Name I Love Milk Tea
No. of years in the business 5 years
Location Muralla St Intramuros Manila
Product offerings Milk teas
Strengths Different varieties of milk teas
Weaknesses Not spacious
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Business Name Jelly G Thai Milk Tea
No. of years in the business SM City Manila
Location Unit 5, Casa Solanda Building, Anda
Street, Intramuros, Manila
Product offerings Tea / Coffee / Chocolate / Fruit / Toasts / Tea-
wich / Noodles / Thai Snacks
Strengths serves authentic, creamy and perfectly
blended THAI milk tea.
Weaknesses Not popular
Business Name Moon Leaf
No. of years in the business
Location 749 Victoria St, Intramuros, Manila, 1002 Metro
Manila
Product offerings Milk teas/ Pastries
Strengths A place to chill for a bit
Weaknesses Not spacious
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Business Name Serenitea
Location Ermita Robinson's Place Manila, Pedro Gil cor.
Adriatico Sts., Ermita, Manila
Product offerings Milk Teas
Strengths Popular
Weaknesses Not Spacious
Business Name Sip Milk Tea
Location SM Manila
Product offerings Milk Teas
Strengths A place to chill for a bit.
Weaknesses Not so popular
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SECONDARY COMPETITORS
Secondary Competitor 1 Secondary Competitor 2 Secondary Competitor 3
Business Name Sky deck view bar 9 spoons The Bayleaf Mc Donalds
Intramuros
No. of years in the
business
Location Top of The Bayleaf 9/F The Bayleaf 1002, 61 Muralla St,
Intramuros, Muralla Intramuros, Manila,

Intramuros, Muralla
corner Victoria streets, 1002 Metro Manila
corner Victoria
Intramuros, Manila,
streets, Intramuros, 1002 Metro Manila
Manila, 1002 Metro
Manila
Product Offerings Rice Meals and Rice Meals and Rice Meals and
Beverages Beverages Beverages
Strength Popular classy and Popular and classy Long Running Fast
romantic food
Weakness High Price High Price Demand on
customers
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Secondary Competitor 4 Secondary Competitor 5 Secondary Competitor 6
Business Name Elenita Villar M.V. Arribalicious KFC (Kikiam Fishball
Kitchenet Canteen and Chicken Balls )
No. of years in the
business
Location 2/F Stall 1 Student 151 Muralla St., Bgy Real St., Intramuros
Center Bldg 151 Muralla 654, Zone 069 Manila
St, Bgy 654, Zone 069 Intramuros, Manila City of Manila

Intramuros, Manila Philippines
Product Offerings Rice Meals and Rice Meals and Light snacks and
Beverages Beverages street foods
Strength Budget Meals Budget Meals Budget Meals
Weakness Demand of Customers Demand of Cutomers Demand of customers
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Secondary Competitor 7
Business Name LPU Cantunan
Location LPU (muralla) Intramuros City of Manila, Philippines
Product Offerings Rice Meals and Beverages
Strength Budget Meals
Weakness Demand in Customers
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SWOT MATRIX
STRENGTHS
 The demand for milk tea shops and quality products at competitive prices is enormous
within the area.
 The customer base which is the main element whilst determining the target
market is enormous within the area.
 This is for the milk tea drinkers from the area as well as for those who are not.
 The location factor is a critical element for strategic airport is of international
positioning of an organization in the target market.
WEAKNESSES
 The fact that even though the customer potential in the area is vast, but ever
changing due to the nature of the business in the area makes the customer
potential as a critical weakness as much as it argued as a strength.
 Since this is an apparent factor for any shop to be located along one of the most
visited area of students during their break time, the weakness is oblivious in
nature.
OPPORTUNITY
 The demand for quality products at competitive pricing is an increasing
demand of milk tea drinkers within the vicinity.
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 This demand can be harnessed by our milk tea shop through providing value
– added services and quality products at competitive prices.
 The area provides an effective method of attracting a niche market with
customized products whilst providing a base line of product range to meet
overall demand for customers.
THREATS
 The major threat is the element of disaster that can be caused by terrorist
attacks.
 The threat of new entrants in the market is a critical element. Future
competitors will be one of the threats.
CHAPTER 3 BUSINESS VIABILITY
MARKETING ASPECT
The target of this aspect is to discuss if the feasibility study determines that the
business is profitable to the community, marketing and promotional strategies that are
going to be used for the advertisement of the product. It will also discuss the demand
and supply that will indicated on charts. This will show how the business competes with
the other businesses. The proponents chose this location because of its significant
number of potential customers. The students and employees of the location are the
target market of the business. Milk tea being the proposed product of the business
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which was desired by the guests from various flavors which give the product its twist.
The proposed product is affordable and will cater the guest’s fast pacing schedule.
MARKET DESCRIPTION
The proponent’s potential buyers are students who are studying around
Intramuros.However, some of the employees and people that are residing along the
walls are also wiling o patronize our products. The location of the business “Health Tea
Living” will be situated at 151 Muralla St., Intramuros, Manila. It is a place where some
dormitories are located and especially our own historic sites and well – known
destinations are nearly located such as Fort Santiago, San Agustin Church , Plaza de
Armas , and others. Besides, it is near around Intramuros where many students use to
stand- by during their break time.
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DEMAND AND SUPPLY ANALYSIS
1. Demand
Target Market Estimated No. of Populations
Students from Lyceum of the Philippines 90,000
University
Students from Colegio de San Juan De Letran 70,000
Students from Manila High School 5,000
Students from Mapua Institute of Technology 80,000
Students from Pamantasan ng Lungsod ng 40,000
Maynila
Students from Colegio De Sta. Rosa 15,000
Total 300,000
Estimated No. of Population per day ………………………………………………………. 300,000
Potential Market …………………………………………………………………………………. 65 %
Potential Demand …………………………………………………………………………………. 195,000
2. Supply
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Direct Competitors Customers per day Percentage
Bean Leaf 250 12.5 %
I Love Milk Tea 260 13 %
Jelly G Thai Milk Tea 270 13.5 %
Moon Leaf 280 14 %
Serenitea 290 14.5 %
Sip Milk Tea 200 10 %
Total 1,550 77.5 %
Secondary Competitors Customers per day Percentage
LPU Cantunan 172 9%
9 Spoons , The Bayleaf 135 7%
Intramuros
Sky deck view bar 59 3%
Mc Donalds 95 5%
Elenita villar kitchenet 258 13%
M. V Arribalicious Canteen 407 20%
KFC (kikiam fishball and 125 6%
chicken balls)
Total 1, 251 63%
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2. Demand and Supply Analysis
Total Demand 195, 000
Total Supply 2, 801
Demand and Supply Gap 192, 199
MARKETING PROGRAM (4P’S)
PRICE
a. BUSINESS OFFERING PRICES
Health Tea Living will be sold at P 45.00 ,P 46.00 ,and P 50.00 per cup. The business will
sell the product in its competitive and reasonable price. It undergoes product costing
and analysis before undergone with the ideal price.
b. BUSINESS OFFERING PRICING STRATEGIES
The business offers affordable and reasonable prices that would come up with any
socio-economic level. The product is in a form of a handy healthy beverage where in
costumers will be able to consume the product anywhere and anytime. Pricing
strategies are based on the offered quality of the product. Proponents are looking
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forward to attract more buyers by ensuring the products low price and good quality,
wherein guests wouldn’t find it hard to patronize “Health Tea Living”.
PLACE
a. BUSINESS LOCATION
The location or the place where the proposed business will be located or put up is
one of the most important factors to consider. Businesses usually put up their
establishments in prime locations so that there will be higher possibilities of success.
Another thing is that, it is definitely an advantage for a business if it is put up where
there are a lot of people that can be possible customers of the business.
The proposed business shall be located at Muralla st. Intramuros Manila. The
proponents used the location because of the opportunities around the area. First,
because the target market for the business are students and young adults who are
living and studying around Intramuros. The proponents also considered the great
opportunity offered by the location wherein food businesses and other shops are
also located.
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b. DISTRIBUTION CHANNEL
Health Tea Living will cater to the general public and its beneficial products that shall
be made available through the most convenient and accessible location possible.
The business venture shall be presented to guests who prefer on-the-go and
satisfying refreshments.
PRODUCTS
The proposed business will offer the three (3) basic varieties that would best soothe
everyone’s taste and preferences. The said business offers: Pearl Milk Tea (Original
Milk Tea), Wintermelon Milk Tea, and Hazelnut Milk Tea. The business also came up
with a variety of sandwiches that would best compliment the guest’s choice of milk
tea.
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PROMOTIONS
Health Tea Living shall be promoted through the following:
 Flyers- one form of advertisement which is handy to businesses are flyers which are
easily handed from an individual to another. Through flyers, the product itself and the
business will be advertised. These flyers include the information of our shop and its
contact number.
 Tarpaulins- a form of advertisement wherein the business logo, business tag line and
business location is indicated and flashed along the streets nearby. This gives a certain
idea of what Health Tea Living has to offer.
 Discount Cards- is a card or document, often a plastic credit card or paper card, that entitles
the holder to discounts on the prices of some products or services. Cards may be issued as
part of a loyalty program, offering discounts to existing customers to ensure their continuing
custom.
a. TAGLINE
“ Let’s live a HEALTH TEA life! ”
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b. VALUE PROPOSITION
The business proposed that it would promote healthy consumption of food and
beverage by including that habit of taking fruit and vegetables variety of milk tea and
fruit juices. Just by looking at the statement at the guests will not just be enjoying the
sensation of drinking their milk tea with fruits as well. The business’ tag line “Lets live a
HEALTH TEA life!” will be giving the guests a hint of how the product would be affecting
their lifestyle and bodies.
c. PROMOTION STRATEGY
Aside on flyers in the vicinity, The proponents will also give a 50 % discount to the
school of the week so as draw their attention because the said proponents believe that
giving them that 50 % discount, even though that is half of the original price, will make
the people around the vicinity enthusiastic and will gather around the establishment.
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B. MANAGEMENT ASPECTS
ORGANIZATIONAL STRUCTURE
Health Tea Living is organized as a partnership. It is partnered with Ms. Alaine Dominique J. Dela
Torre, Ms. Rochelle Eirelyn Ann G. Miguel and Ms. Pamila Persia. In Partnership, the co-owners
(partners) share the assets, liabilities, and profits of the business according to the terms of the
partnership agreement. Both partners are general owners.
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HEALTH TEA LIVING
ORGANIZATIONAL CHART
MANAGER
Cashier Crew
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JOB SPECIFICATION AND JOB DESCRIPTION
MANAGER
JOB SPECIFICATION
 Must be a graduate of any management course
 22 – 35 years old
 Male / Female
 Excellent writing and oral communication skills
 Excellent time management
Job Description
- The general supervisor is expected to check the whole production and
administration of the business. He/ She is responsible in every aspect of the
business. He/ She supervise the marketing, production finance and
administration of the business.
CASHIER
Job Specification
 College graduate
 20 – 30 years old
 With pleasing personality
 Knowledge of basic mathematics

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Job Description
- The cashier will be in –charge of receiving the payment of the customer. He/She
will also be in - charge of monitoring the daily , weekly , and monthly sales as
well as the daily, weekly, and monthly expenses.
- Maintains helpful customer service
- Process are quickly, accurately and efficiently and cash register operation
- Tactfully and pleasantly deal with customers
CREW
Job Specification
 At least college level
 With pleasing personality
 Excellent communication and interpersonal
skills
 Can work under pressure
Job Description
- The crew must be knowledgeable about the know – how in producing the
products of the business. She/he is assigned in making of the product, operating
the equipment, inspecting quality control, and keeping track of raw material
stocks and finished product inventory.
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COMPENSATION AND BENEFITS
A. COMPENSATION
POSITION DAILY MONTHLY YEARLY
COMPENSATION COMPENSATION COMPENSATION
MANAGER P 500 P 15,000 P 180,000
CASHIER P 470 P 14,100 P 169,200
CREW P 470 P 14,100 P 169,200
TOTAL P 1,440 P43,200 P 518,400
B.5 MANDATED BENEFITS
 Social Security System (SSS) – is aimed at providing protection for the SSS member
against recognized hazard condition, such as sickness, disability, maternity, old age and
death, or other such contingencies not stated but resulted in loss of income or result to
financial burden.
 Medical Insurance – is intended for the medical insurance of employees on Medicare
Program which is administered by the Philippines Health Insurance Corporation
(PhilHealth).
 PhilHealth – is aimed to create universal health coverage for the Philippines. It is a tax-
exempt government-owned and government-controlled corporation (GOCC) of the
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Philippines, and is attached to the Department of Health. It states its goals as insuring a
sustainable national health insurance program for all. This social insurance program
provides a means for the healthy to pay for the care of the sick and for those who can
afford medical care to subsidize those who cannot. Both local and national government
allocate funds to subsidize the indigent.
 PAG-IBIG – seeks to provide a national savings program and affordable shelter financing
for Filipino workers. It is mandatory for all employees covered by the Social Security
System and the Government Service Insurance System.
 13th Month Pay – as mandated by the Presidential Decree NO. 851, it is one twelfth of
the basic salary of an employee within a calendar year, to be paid to the employee not
later than December 24 of that year.
 Meal and Rest Periods – the employees are provided a regular meal during his/her
break. Employees are also provided adequate rest periods in the afternoon for 30
minutes which shall be counted as hours worked.
 Holiday Payments – employees are paid twice their salary of the following holidays:
o New Year’s Day
o Holy Week
o Labor Day
o Independence Day
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o National Heroes Day
o All Saints Day
o Bonifacio Day
o Christmas Day
o Rizal Day
 Vacation Leave – employees will have 4 days-vacation prior to their application of leave.
Employees must file a week prior to their leave.
COMPANY POLICIES
1. Employees will undergo monthly talks with the manager to retain employer and employee
relationship.
2. Professionalism shall be observed and practiced during operations. This includes employees
showing great humility and patience towards customers.
3. Strictly no personal display of affection (PDA) during operation hours. If a certain employee
has a boyfriend/girlfriend he/she is not allowed to be visited during operation hours which may
result into employee distraction that could cause the business to lose some credibility and
transactions.
4. Employees must observed complete and proper uniform all times. Wearing sandos, shorts,
and slippers is strictly prohibited during business operations.
5. Employees must observe their personal hygiene and grooming at all times.
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6. If an employee fails to follow the management’s policy. He/she shall face consequences that
would depend on manager’s decision.
7. If business suffers losses that lead from employee’s irresponsibility, He/she shall face pay
losses through his/her monthly compensation.
8. If a certain employee is under suspension and fails to return to his/her duty, the
management shall consider his/her excuse preventing early dismissal or employees.
9. Upon reviewing of an employee’s excuse for his/her failure to return after his/her dismissal
and the management finds out that the excuse is unreasonable this will result to immediate
dismissal.
10. The manager is obliged to help employees or partners during inspections and calculations.
11. The manager is obliged to check morning, afternoon and pre-closing operations to ensure
business viability.
12. The manager has to have weekly and monthly financial documents to check whether the
business is either stabilized, growing or losing profits.
13. The manager is directly responsible for all business records to prevent any loss during
operations.
14. If the manager fails to comply to Management Policy #12 & #13, he/she shall be observed
and warned by the business partners. If the manager continues his/her irresponsive acts,
he/she shall be replaced by the existing partners of the business.
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FINANCIAL POLICY
1. No is strictly allowed to handle daily monetary transaction besides the staff of the
business.
2. If the management finds out that the flaws in financial documents were caused by faulty
inputs, he/she who is responsible will be given a warning.
3. If by chance the management finds out that the flaws in financial documents were
caused by prudery which leads to theft, staff/employee shall be immediately dismissed
and will undergo legal matter pertaining to that matter.
FOOD SAFETY
1. Staff should know and practice food safety during production and service of the
business product.
2. Food must be fresh and free form contamination.
3. Operations are (stall and preparation area) must be clean and sanitized at all times.
4. Staff must be responsible for these following duties:
 Checks the expiration date of all perishable goods.
 Check whether the goods have offensive odor or rotten odor.
 Ensures all containers are properly cleaned and sanitized.
5. Staff are required to have these during production, preparation and service of the
business product:
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 Hairnets
 Apron
 Rubber/ Disposable gloves
6. Accessories are strictly prohibited during business operation. Following accessories are:
 Earrings
 Bracelets
 Watches
 Rings
7. Proper food handling must be observed at all times during business operations.
8. Failure to comply with the said policies above, an employee shall be given 3 warnings to
comply with this policy.
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UNIFORM
(shirt) (Waist Apron)
(Skirt) (Black Chef’s pants)
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LEGAL REQUIREMENTS
Remember that it is important to register your business to avoid any legal problems
once business operations start. Furthermore, it’s common practice for competitors to check on
you if you have all the necessary registrations completed because if not, this will be an
opportunity for them to disrupt and delay your operations by notifying the proper authorities.
We need to find out when you’re starting out is what laws apply to your new
business. You may wish to consult a legal professional to help you with all the legal
requirements that you must comply with, such as licenses and registrations, contracts and
leases.
In line with this, the proponents conducted research on requirements needed for
their business. They have completed the partnership agreement with the Security and Exchange
Commission. This is necessary to avoid risk that the default rules in your state’s partnership
laws will govern your partnership in ways you and your partners won’t like. Creating a written
agreement will also give the proponents a chance to discuss their expectations of each other,
define how each of you will participate in the business, and help them work out any sticky
issues before they become major problems.
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They also have completed permits and clearances by LGU such as the Mayor’s
Permit, Sanitary Permit, NBI clearance and Barangay clearance. These permits and clearances
are needed to fully be prepared in starting off with their own businesses.
Sample Legal Requirements
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REQUIREMENTS FOR THE INSURANCE OF MAYOR’S PERMIT
FOR BUSINESS PERMITS
NEW BUSINESS
1. Barangay Clearance
2. Location Clearance
3. Fire Safety Inspection Certificate
4. Electrical Inspection Certificate
5. Sanitary Permit (for food related establishments)
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6. Pollution Clearance (for manufacturers)
7. Cultural Tourism Affairs Office Clearance (for tourist-oriented establishents)
8. TCT or Lease of Contract of Site
RENEWAL
1. Barangay Clearance
2. Locational Clearance
3. Previous year permit and official receipt for the present year
FOR OCCUPATIONAL PERMITS
1. Community Tax Certificate
2. NB or Police Clearance
3. 2 photo IDs (size 1X1)
4. Health Certificate
BIR REQUIREMENTS
1. Tax Form
BIR Form 1901 – Application for Registration for Self Employed and Mixed Income Individuals,
Estates/ Trusts
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DOCUMENTARY REQUIREMENTS
For single proprietor, mixed income earners
1. Photocopy of Mayor’s Business Permit (or duly received Application for Mayor’s
Business Permit, if the former is still in process with the LGU) and/or PTR issued by
the LGU
Other documents for submission only if applicable:
a. Contract of Lease;
b. DTI Certificate of Registration Business Name, if business trade name shall be used;
c. Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered
entity;
d. Proof of Registered / Permit to Operate with Board of Investment (BOI/Board of
Investment for Autonomous Region for Muslim Mindanao(BOI-ARRM)), Philippine
Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and
Subic Bay Metropolitan Authority (SMBA);
e. Franchise Agreement;
f. Sworn Statement of Capital;
g. Working Permit for non-resident;
h. Waiver of husband to claim additional exemption;
i. Marriage Contract and ;
j. NSO Birth Certificate of declared dependents.
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In the case of registration of Branch/ Facility type:
a) Copy of the COR of the Head office for facility type to be used by the Head office
and COR of the branch for facility type to be used by a particular branch;
b) Mayor’s Permit or duly received Application for Mayor’s Business Permit, if the
former is still in process with the LGU;
c) DTI Certificate of Registration of Business Name, if a business trade name shall
be used, if applicable; and
d) Contract of Lease, if applicable.
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GANTT CHART
Gantt Chart June July Aug. Sept. Oct. Nov. Dec. Jan. Feb. Mar. April
Project
Conceptualization
Feasibility Preparation
Organizing
Area Development
Procurement
Hiring
Start of operation
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C. TECHNICAL ASPECT
C.1 PRODUCT PROCESS
PREPARATION OF ALL INGREDIENTS AND EQUIPMENTS TO BE USED.
START WITH THE PREFERRED COMBIINATION OF MILK TEA, PUT IT IN THE SHAKER. AND
BLEND IT EVENLY
ADD THE TAPIOCA IN THE TUMBLER
ADD AN ICE TO THE TUMBLER AND PUT THE BLENDED MILK TEA TO THE TUMBLER.
SHAKE IT FOR THE LAST TIME AND ENJOY 
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C.2 SERVICE PROCESS
Greet the customer with a smile
Acknowledge the customer quickly
Show products to customer
Suggestive Selling
Remember customer‘s preferences
Present the order

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BUSINESS OPERATION PROCEDURE
I. PRDUCTION AND PREPARATION DEPARTMENT
These are the task of the staff assigned on milk tea and food sanitation and cashier
station starting 8 in the morning and until the following production.
Step 1 & 2
 The product process table must be prepared between the following hours:
(8-9 am) (12-1 pm) (3-5 pm)
 Bring all prepared ingredients to the operations area (Shop).
Step 3 & 4
 Wear proper uniform assigned during operation hours.
 Remove accessories to prevent problems during operation hours and
prepare for the shops opening.
Step 5 & 6
 Smile and greet guests upon their visit in the shop.
 Stop and listen to the guests orders then lay it out to the food staff assigned
for milk tea production.
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Step 7 & 8
 Give the guest desired milk tea and do the transaction.
 Thank the guest and say “Please come again” as the guests have leave.
Step 9 & 10
 Ensure all ingredients are sealed properly and stations are kept sanitized.
 As operation hours are about to end check if there are leftovers and if
designated quota is met for the day.
II. FINANCIAL DEPARTMENT
Step 1 & 2
 Open the shop and check all equipment needed for recording and calculating
transactions.
 Greet guests as they approach and ask for their orders.
Step 3 & 4
 Lay down all orders to the food station, record the transaction down on the
record book provided.
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 Give the finished product to the guests and thank them as they depart to
the shop.
Step 5 & 6
 Repeat recordings of transaction throughout the day.
 Check if there are leftovers from the ingredients for pre-production
processes.
Step 7 & 8
 As business hours end check the recording of transactions for the day then
check cash box. Coordinate with other staff to prevent money losses.
 Surrender the locked cash box to the manager and keep financial
documents in a file organizer for future use.
III. MANAGEMENT DEPARTMENTS
- Check morning, afternoon, and near closing preparations and motivate
employees every now and then.
- Coordinate employees every now and then to prevent business problems
such as monetary loss and spoilage.
- Keep financial transactions and check records every day to keep updated.
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- Thank employees and motivate them once again to further improve the employer
and employee relationship which is one important ingredient for one organizational
structure to be strong. This will lead the business to be success.
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C.2 PRODUCT COST
PEARL MILK TEA
Description Cost/Unit Quantity Cost
Brewed Tea 230/600 g 600 g P 230.00
Ice 60/ 25 kg 50 kg P 120.00
Sugar Syrup 600/1.23L 1.23 L P 600.00
Milk 80/1 L 1L P 80.00
Tapioca Pearls 160/300 g 300 g P 160.00
Total Extended Cost P 1,110.00
Add: Buffer (5 %) P 55.50
Total Raw Materials P 1,165.50
Divide # of yields 100.00
Cost/ Piece P 11.66
Add: Direct Labor(5%) .58
Add: Overhead (10 %) P 1.17
Cost/ Order P 13.41
Mark Up (300 %) 3
Selling Price P 40.23
Adjusted Selling Price P 45.00
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WINTERMELON MILK TEA
Description Cost/ Unit Quantity Cost
Brewed Tea 230/600 g 600 g P 600.00
Ice 60/ 25 kg 50 kg P 120.00
Wintermelon Syrup 565/2.25 kg 2.25 kg P 260.00
Milk (Soy, Almond or 80/1 L 1L P 80.00
Rice Milk)
Tapioca Pearls 50/25 g 50 g P 100.00
Total Raw Materials P 1,160
Total Raw Materials P 1,218
Divide: # of Yields 100
Cost/Piece P 12.18
Add: Direct Labor (5 %) P .60
Cost/Order P 13.19
Mark Up (300 %) 3
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HAZELNUTT MILKTEA
Description Cost/ Unit Quantity Cost
Black Tea 230/300 g 300 g P 230.00
Hazelnut Syrup 300/ 2.25 kg 2.25g P 300.00
Full Cream Milk 76/ 1 L 2L P 152.00
Honey 300/ 3 kg 3 kg P 300.00
Ice cube 60/25 kg 50 kg P 120.00
Tapioca 160/ 3 kg 3 kg P 160.00
Total Extended Cost P 1262.00
Total Raw Materials P 1325.10
Divide: # of Yields 100
Cost/ Piece P 13.25
Add: Direct Labor (5 %) P 0.66
Cost/ Order P 15.24
Mark Up (300 %) 3
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MACHINERIES AND EQUIPMENTS
Kitchen Equipment
Quantity Items Unit Cost Total Cost
2 Blender P 1,450.00 P 2,900
1 Mini Refrigerator P 5,479.00 P 5,479
1 Block and Decker P 5,000.00 P 5,000
Total P 13, 179
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Utensils
1 set Measuring cup P 74.50 P 74.50
100 pcs Plastic Cups P 1.60 P 160
100 pcs Lid Cover P 1.50 P 150
100 pcs Tumbler P 9.50 P 950
3 packs Straws P 15.00 P 45
2 Knife P 200.00 P 400
1 Chopping Board (White) P 150.00 P 150
1 Weighting Scale P 150.00 P 150
2 Strainer P 59.75 P 119
1 Straw Holder P 150.00 P 150
1 set Measuring spoon P 25.00 P 25
8 Tupperware P 15.00 P 120
1 set Bar spoon P 100.00 P100
Total P 2,594
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Raw Materials (Perishable)
Quantity Unit Cost Items Quantity needed Total Cost
per day
3 kg P 160 Tapioca Pearls 12 kg P 640
3.8 kg P 160 Nata De Coco 3.8 kg P160
3 kg/can P 100 Grass Jelly 12 kg P 400
3 kg/can P 100 Honey Aloe Vera 12 kg P 400
3.45 kg/can P 130 Sweet Red Bean 6.9 kg P 260
Total P 1860
Raw Materials (Non-Perishable)
Quantity Unit Cost Items Quantity per day Total Cost
25 kg P 60 Crushed Ice 120 kg P 240
600 g P 230 Tea 3600 g P 1,380
2.25 kg P 260 Wintermelon Syrup 2.25 kg P 260
2.25 kg P 300 Hazelnut Syrup 2.25 kg P 300
3 kg P 300 Honey Syrup 3 kg P 300
1L P 76 Full Cream Milk 2L P 152.00
Total P 2632
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Office Supplies
1 Calculator P 50 P 50
1 Log Book P 80 P 80
4 Pen P 25 P 100
1 Stapler P 30 P 30
2 boxes Staple wires P 10 P 20
1 Receipt P 75 P 75
1 pack Time Card P 70 P 70
Total P 425
Sanitation and Cleaning Supplies
2 set Plastic Gloves P 50 P 100
4 Hand Towels P 20 P 80
1 Sponge P 30 P 30
2 Dishwashing Liquids P 30 P 60
2 rolls Tissue P 50 P 100
Total P 370
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Waste Disposal Supplies
1 Broom P 100 P 100
1 Dust Pan P 75 P 75
1 Mop P 170 P 170
1 Soap Detergent P 160 P 160
2 Trash Can P 170 P 340
Total P 845
Furniture and Fixtures
3 Tables 120 P 360
6 Chairs 120 P 720
Total P 1,080
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Utilities
Items Description Estimated Monthly Estimated Annual
Consumption Consumption
Meralco Electricity source P 2,000 P 24,000
Manila Water Water source P 1,000 P 12,000
Rental Space/Lot P 20,000 P 240,000
Total P 23,000 P 276,000
Uniform
3 T Shirt 100 P 300
3 Apron 100 P 300
3 Hairnet 10 P 30
3 Name Tag 50 P 150
Total P 780
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Manpower Requirements
Position Number of Employee Wage per Salary per month
Manager 1 P 500 P 15,000
Cashier 1 P 470 P 14,100
Crew 1 P 470 P 14,100
Total P 33,000
Promotions
Strategy Budget
Flyers P 500
Tarpaulin P 1,000
Total P 1,500
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Business Schedule
Day Time
Monday 8am – 8 pm
Tuesday 8 am – 8 pm
Wednesday 8 am – 8 pm
Thursday 8 am – 8 pm
Friday 8 am – 8 pm
Saturday 8 am – 6 pm
Sunday 8 am – 6 pm
WASTE DISPOSAL
Health Tea Living will be implementing a waste segregation and proper waste disposal
method in the execution of the business for the welfare of all the people around. An excellent
quality waste segregation will be implemented through separation of the biodegradable and
non-biodegradable wastes produced by the business. Also the “Reuse, Reduce, Recycle”
principle will be executed in order to lessen the garbage disposed by the business. However,
the proponent assures that the recycling method will not affect the quality and cleanliness of
the product offerings of the business.
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FLOORPLAN
Legend:
Ordering Station Mini Refrigerator
Preparing & Claiming Station
Table Chairs Trash Can
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FINANCIAL
ASPECT
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ASSUMPTION TO BE USED
HEALTH TEA LIVING will operate based on the following assumptions:
A. Financing of the project cost will depend on the capital
contribution of the partners amounting to P135,000.
B. Partners are allowed to withdraw 60% of their share in net income after
income tax.
C. Depreciation is computed on a straight-line basis.
The estimated useful lives of the various assets are as follows:
Kitchen Equipment 5 years
Utensils 2 years
Furniture and Fixtures 5 years
D. A three-year projection is prepared with an annual increase of 10% in sales.
E. Cost of sales and operating expenses likewise increase by 10% yearly.
F. Sales, purchases and expenses are computed net of Value Added Tax (VAT).
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SOURCE OF FUNDING
Source of funds
Partners Contributions Equity
Dela Torre, Alaine Dominique J. 45,000 33 %
Miguel, Rochelle Eirelyn Ann G. 45,000 33 %
Persia, Pamila P. 45,000 33 %
Total 135,000 100 %
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HEALTH TEA LIVING

PROJECT COST
A. Fixed Capital Costs:

Kitchen Equipments 13,179
Utensils 2,594
Furniture and Fixtures 1,080
Total Initial Fixed Costs 16,853
B. Pre-Operating Capital Cost

Pre-investment studies and
1. investigations 4,200
Management and Pre-project
2. Operations
a. Final Planning 2,000
b. Recruitment and
Training 2,000
c. Marketing and
Promotion Activity 1,500
d. Permits and
Licenses 3,500 9,000
3 Rent Deposit 20,000
4 Prepaid Rent 40,000 60,000
Total Pre-Operating Capital Costs 73,200
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C. Initial Working Capital

1 Cash on Hand 38,035
Inventories 4,492
2 Office Supplies 425
3 Employees Uniform 780
3 Cleaning Supplies 1,215
Total Initial Working Capital 44,947
TOTAL PROJECT COST 135,000
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HEALTH TEA LIVING
Income Statement
For the period ended 2018, 2019 and 2020
2018 2019 2020
Sales Note 1 3,475,143 3,822,657 4,204,923
Less:Cost of Sales Note 2 1,201,009 1,321,110 1,453,221
Gross Income 2,274,134 2,501,547 2,751,702
Less, Operating Expenses
Salaries and Employee Benefits Note 3 200,160 220,176 242,194
Utilities Note 4 110,400 121,440 133,584
Advertising Expense Note 5 4,680 5,148 5,663
Taxes and Licenses Note 6 4,000 4,400 4,840
Supplies Note 7 3,793 4,361 4,807
Depreciation Expense Note 8 1,245 1,245 856
Preoperating Expense Note 9 13,200 - -
Total Operating Expenses 337,477 356,770 391,943
Income Before Income Tax 1,936,656 2,144,777 2,359,759
Less, Tax Provision (30%) 580,997 643,433 707,928
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NET INCOME 1,355,659 1,501,344 1,651,831
See accompanying Schedule to Financial Statements
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NOTES TO FINANCIAL STATEMENTS
2018 2019 2020
Note 1 - SALES
Expected Sales in units 92,670 101,938 112,131

x Average Sales Price / Unit 37.5 37.5 37.5
3,475,143 3,822,657 4,204,923
Note 2 -
SALES COST
Expected Sales in units 92,670 101,938 112,131

x Average Cost / Unit 12.96 12.96 12.96
1,201,009 1,321,110 1,453,221
Note3 - Salaries and Wages
Salaries and Wages

Manager (15,000*12) 180,000 198,000 217,800
Cashier (14,100*12) 169,200 186,120 204,732
Crew (14,100*12) 169,200 186,120 204,732
Total 180,000 198,000 217,800
13th Month Pay

Manager 15,000 16,500 18,150
Cashier 14,100 15,510 17,061
Crew 14,100 15,510 17,061
Employees' Benefits 27,000 29,700 32,670

TOTAL 250,200 275,220 302,742
* Charged to Cost of sales
4,170 50,040 55,044 60,548
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Note 4 – Utilities
Electrity (2,000*12) 24,000 26,400 29,040
Water (1,000*12) 12,000 13,200 14,520
Rent (20,000*12) 240,000 264,000 290,400
TOTAL 276,000 303,600 333,960

Charged to Cost of Sales
* (60%) 13,800 165,600 182,160 200,376
Note 5 - Advertising Expense

1,217 *12 4,680 5,148 5,663
2018 2019 2020

Note 6- Taxes and Licenses
4,000 4,400 4,840
Note 7 – Supplies
Supplies, beginning 0 250 287
Current Year, purchases 4,990 5,489 6,038
Total 4,990 5,739 6,325
Less: Supplies, ending 250 287 316
* 4,741 5,452 6,009
* Charged to Cost of Sales (60%) 79 948 1,090 1,202

3,793 4,361 4,807
Note 8 - Property, Plant and Equipment

Beginning Balance
Kitchen Equipments 13,179 13,179 13,179

Utensils 2,594 2,594 2,594
Furniture and Fixtures 1,080 1,080 1,080
Total Initial Fixed Costs 16,853 16,853 16,853
Additions/(Disposal)
Kitchen Equipments
Utensils
Furniture and Fixtures
Total Initial Fixed Costs
TOTAL 16,853 16,853 16,853
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Accumulated Depreciation:
Beginning Balance
Kitchen Equipments 2,635.80 5,272
Utensils 1,297.00 2,594
Furniture and Fixtures 216.00 432
Current Year Depreciation Expense
Kitchen Equipments 2,635.80 2,636 2,636

Utensils 1,297.00 1,297
Furniture and Fixtures 216.00 216 216
4,149 4,149 2,852
4,149 8,298 11,149
ENDING BALANCE 12,704 8,555 5,704
* Charged to Cost of Sales 242 2,904 2,904 1,996
** Charged to Operation 104 1,245 1,245 856

4,149 4,149 2,852
Note 9 - Pre-operating Cost
Total Pre-Operating Capital Costs 73,200
Less, Prepaid Rent (40,000)
Rent Deposit (20,000)
Total Pre-Operating Expenses 13,200 - -
Note 10 - Inventories
Raw Materials 25,360 27,896 30,686
Work in Process - - -
Finished Goods - - -
25,360 27,896 30,686
2018 2019 2020

Note 11 - Income Tax Payable
Beginning Balance - Income Tax Payable 580,997 643,433
Add, Current Year Income Tax Payable 580,997 643,433 707,928
Less, Payments (580,997) (643,433)
Ending Balance - Income Tax Payable 580,997 643,433 707,928
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TOTAL LIABILITIES & PARTNER'S EQUITY 1,258,261 1,921,234 2,646,461
check digit
See accompanying Schedule to Financial Statements - - -
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HEALTH TEA LIVING

Balance Sheet
As of December 31, 2018, 2019 and 2020
2018 2019 2020

Current Assets
Cash 1,196,403 1,860,421 2,585,265
Supplies 3,793 4,361 4,807

Note
Inventories 10 25,360 27,896 30,686
Total Current Assets 1,225,556 1,892,679 2,620,758

Note
Property and Equipment 8 12,704 8,555 5,704
Rent Deposit 20,000 20,000 20,000
Total Noncurrent Assets 32,704 28,555 25,704
TOTAL ASSETS 1,258,261 1,921,234 2,646,461
LIABILITIES
Current Liabilities
Note
Income Tax Payable 11 580,997 643,433 707,928
Total Current Liabilities 580,997 643,433 707,928
TOTAL LIABILITIES 580,997 643,433 707,928
Partner's Equity
Partner's Capital 677,264 1,277,801 1,938,534
TOTAL PARTNER'S EQUITY 677,264 1,277,801 1,938,534
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TOTAL LIABILITIES & PARTNER'S EQUITY 1,258,261 1,921,234 2,646,461
check digit
See accompanying Schedule to Financial Statements - - -
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HEALTH TEA LIVING

Statement of Cash flows
For the year ended 2018, 2019 and 2020
2018 2019 2020

C A S H F L O W S F R O M O P E R A T IN G A C T IV IT IE S :
Incom e (Loss) before incom e tax 1,936,656 2,144,777 2,359,759
A djustm ents for:
D epreciation and am ortization 4,149 4,149 2,852
O perating incom e before w orking capital changes 1,940,805 2,148,926 2,362,611
Incom e taxes paid 0 (580,997) (643,433)
D ecrease (Increase in Supplies) (3,793) (569) (446)
D ecrease (Increase in Inventories) (25,360) (2,536) (2,790)
N e t c as h p ro vid e d b y o p e rating ac tivitie s 1,911,652 1,564,824 1,715,942
C A S H F L O W S F R O M IN V E S T IN G A C T IV IT IE S :
D ecrease (increase) in:
Purchase of PPE (16,853) 0 0
Paym ent of Rent D eposit (20,000)
N e t c as h p ro vid e d b y inve s ting ac tivitie s (36,853) 0 0
C A S H F L O W S F R O M F IN A N C IN G A C T IV IT IE S :
Increase (decrease) in partner's capital contribution 135,000 0 0
Increase (decrease) in partner's w ithdraw al (813,396) (900,806) (991,099)
N e t c as h p ro vid e d b y financ ing ac tivitie s (678,396) (900,806) (991,099)
N E T IN C R E A S E IN C A S H 1,196,403 664,018 724,844

C A S H A T T H E B E G IN N IN G O F Y E A R 0 1,196,403 1,860,421
C A SH A T EN D O F Y EA R 1,196,403 1,860,421 2,585,265
See accom panying N otes to Financial Statem ents
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HEALTH TEA LIVING

Cost of Sales
2018 2019 2020

Cost of goods
Sold:
Direct Material Inventory,
Beginning - 25,360 28,657
Add: Purchases 845,341 929,875 1,022,863

Direct Material Available
for use 845,341 955,235 1,051,520
Less:Direct Materials, ending 25,360 28,657 31,546
Direct Material used 819,981 926,578 1,019,974
Direct Labor 169,200 186,120 204,732
Factory Overhead 211,828 233,011 256,312

Total Current
Manufacturing Costs 1,201,009 1,345,709 1,481,018
Add: Work in process inventory,
beginning - - -
Manufacturing Cost to
account for 1,201,009 1,345,709 1,481,018
Less: Work in process inventory,
ending - - -
Cost of goods
Manufactured 1,201,009 1,345,709 1,481,018
Add:Finished Goods inventory,
beginning - - -
Cost of goods available
for sale 1,201,009 1,345,709 1,481,018
Less: Finished goods inventory,
ending - - -
1,201,009 1,345,709 1,481,018
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Overhead:
Utilities 13,800
Depreciation 2,904
Supplies 948
Overhead per Month 17,652 211,828.03
Overhead per Day 588
Overhead per Serving 2.29
Direct Labor:
Crew 14,100
14,100 12 169,200
Per Day 470.00 #REF!
Per Serving 1.83
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HEALTH TEA LIVING
Statement of Changes in Partner's Equity
For the year ended 2018, 2019 and 2020
2018 2019 2020
Partner's Equity Capital
Beg. Capital - 135,000 677,264 1,277,801
Add:
Share in net income 1,355,659 1,501,344 1,651,831
Less:
Partner's Withdrawal (813,396) (900,806) (991,099)
End - Capital 677,264 1,277,801 1,938,534
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BREAKEVENT POINT ANALYSIS
Sales 1,525,287
Variable Cost:
Cost of Sales 1,201,009
Utilities 110,400
Supplies 3,793 1,315,202
Fixed Cost:
Salaries and Employee Benefits 200,160
Advertising Expense 4,680
Depreciation Expense 1,245
Taxes and Licenses 4,000 210,085
Net Income -
Breakeven point per year 1,525,287
Breakeven point per month 127,107.23
Breakeven point per day 4,236.91
Breakeven point per unit 94
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E. BUSINESS DECISION
CONCLUSION
The proponents therefore conclude that the proposed business, Health Tea Living, is a
feasible since the product and the location complement each other to make the business possible, as
seen in the demand and supply analysis and from the results of the survey.
The proponents invested in a strong marketing campaign by using tarpaulins and flyers in
order to attract customers and also to separate itself from its competitors; since it’s newly opened.
The chain of command as delineated in the organizational chart will help the business’
operations to run smoothly. By fulfilling the employee’s job specification and creating what outcome is
expected from them, it will result in giving the guests a high quality or service. Thus, sales will increase
through guests’ loyalty along with positive referrals.
It is necessary to update the aspect of the operation from time to time and that the
stocks will be controlled and monitored so as to not waste materials.
The proponents concluded that it is feasible based upon the financial aspect which shows
that through sales of the business, the operating expenses will be justified.
The location of the business is an opportunity for the business to excel because it is
surrounded by different colleges and other establishments.
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RECOMMENDATION
The proponents recommend that if the business proceeds, it may eventually add
other variety of flavors to the menu. Through this, not only will Health Tea Living be
appreciated by students, it would also be known within and inside the country.
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ATTACHMENTS
LIST OF ATTACHEMNTS:
http://www.digmnl.com/lifestyle/philippines-milk-tea-business
http://iloveserenitea.com/need-know-history-milk-tea/
https://www.transparencymarketresearch.com/milk-tea-powder-market.html
http://www.thelist.com/33130/things-didnt-know-bubble-tea/
https://www.google.com.ph/search?biw=1366&bih=662&tbm=isch&sa=1&q=fnb+skirt&oq=fnb+skirt
&gs_l=psy-ab.3...5704.6223.0.6550.3.3.0.0.0.0.157.401.0j3.3.0....0...1.1.64.psy
ab..0.1.130...0i7i30k1.0.ivwm57C4Djw#imgrc=SvfO4LCriT68gM:
https://www.google.com.ph/search?biw=1366&bih=662&tbm=isch&sa=1&q=apron&oq=apron&gs_l=
psyab.3..0i67k1j0j0i67k1j0l6j0i67k1.233043.233880.0.234196.5.5.0.0.0.0.150.150.0j1.1.0....0...1.1.64.p
sy-ab..4.1.150....0.rvIUNssqLOw#imgrc=3y41H5vCcKIAUM:
https://www.google.com.ph/search?biw=1366&bih=662&tbm=isch&sa=1&q=green+uniform&oq=gre
en+uniform&gs_l=psy-ab.3...40959.47135.0.48514.13.13.0.0.0.0.691.1801.0j2j1j5-
2.5.0....0...1.1.64.psy-ab..8.5.1799...0j0i67k1.0.btJmEAXj8ZM#imgrc=fsQ9ROg_Ulf46M:
https://www.google.com.ph/search?tbm=isch&q=chef+black+pants&spell=1&sa=X&ved=0ahUKEwjE
5eW42YHXAhVDE5QKHX8lCkUQvwUIQCgA&biw=1366&bih=662&dpr=1#imgrc=OClQIn1indSJvM:
https://www.slideshare.net/jiankhieo/21301904
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https://www.google.com.ph/search?dcr=0&biw=1366&bih=613&tbm=isch&sa=1&q=dti+application+
for+corporation%2Fpartnership&oq=dti+application+for+&gs_l=psyab.3.2.0i24k1l6.10012.31908.0.39
332.41.39.2.0.0.0.556.4892.0j31j0j1j0j1.33.0....0...1.1.64.psyab..6.9.1357...0j0i13k1j0i7i30k1j0i67k1.0.
w4Q1LSwNrSg#imgrc=6fYJ2yQKQ1-GeM:
http://www.efrennolasco.com/dti-business-name-registration-online-requirements-and-procedure/
https://www.google.com.ph/search?q=application+form+for+renewal+of+business+permit&dcr=0&s
ource=lnms&tbm=isch&sa=X&ved=0ahUKEwjEltaK7oHXAhULKZQKHcYRASMQ_AUICigB&biw=1366&b
ih=613#imgrc=Mxow_FcwtKnhfM:
https://caracelinedorm.com/?page_id=48
http://www.nanaynotebook.com/2011/07/woes-of-business-registration-in.html
http://www.investorjuan.com/2010/08/9-things-you-have-to-know-about.html
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APPENDICES
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BUSINESS COMMUNICATIONS
Dear Respondents,
Good day! We are graduating students of La Consolacion College
Manila majoring in Hotel and Restaurant Management, Tourism and
H u m a n R e s o u r c e M a n a g e m e n t . A s a requirement for our course, we are
currently conducting a survey about the p rofitability of a Milk Tea Store.
We are requesting you to be one of our respondents of this study and we
hope that you will answer the questions honestly and completely. Any information
given will be treated with confidentiality.
Thank you for your support and cooperation.
Very Truly yours,
Rochelle Eirelyn Ann G. Miguel
Pamila P. Persia
The Researchers
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TABLE 1
Age
Response No. of Respondents Percentage Rank
17 and below 23 23 % 2
18 – 25 70 70 % 1
26 – 33 6 6% 3
34 and above 1 1% 4
Total 100 100 %
Table 1 entitles that more than half of the respondents are of ages from 18 – 25 followed by the
respondents with ages ranging of 17 and below and respondents of ages 26 – 33 and lastly are the
number of respondents with ages 34 and above. We conducted our survey around the vicinity of
Intramuros and it has many universities and those schools are part of the sports association so
called National Collegiate Athletic Association (NCAA) and those are Lyceum of the Philippines
University (LPU) Mapua Institute of Technology (MU) and Colegio de San Juan de Letran (Letran).
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TABLE 2
Gender
Female 49 49 % 2
Male 51 51 % 1
Total 100 100 %
Table 2 implies that the rate of the male respondents were higher than the female respondents. Out of
1oo respondents there were 51 male respondents over of 49 female respondents. And in our opinion in
this scenario that male have an important role in life.
TABLE 3
Occupational Status of the Respondents
Student 85 85 % 1
Employed 6 6% 3
Self – Employed 1 1% 4
Unemployed 7 7% 2
Working Student 1 1% 5
Total 100 100 %
Table 3 presents that the occupational status of the respondents are mostly students with the number of
85 % out of 100 and followed by unemployed, employed , self-employed and lastly a working student .
And in our opinion, Most of the youths are students and some of them also is an employee at their early
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young age so that if the grow old in the lather time they don’t have a hard time to work in any
establishments.
TABLE 4
Marital Status
Single 97 97 % 1
Married 3 3% 2
Total 100 100 %
Table 4 explains that majority of the respondents were answered by single person rather than the married
ones. We also know that being a single has many perks of what we can do that married people can’t do.
TABLE 5
Weekly Allowance
Less than 500 27 27 % 1
500 but not more than 800 25 25 % 3
800 but not less than 1,100 22 22 % 4
1,100 and above 26 26 % 2
Total 100 100 %
Table 5 explains that the highest number of the respondents who answered the researchers’
questionnaires has a weekly allowance of less than 500 followed by those respondents who has weekly
allowance ranges from 1,100 and above and the least number of respondents who answered the weekly
allowance of 800 but not less than 1,100.We imply that those people who answer and gathered the 27 %
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is that they really rely on a budget basis every day. While the other people who answered the
questionnaires are chivalrous.
TABLE 6
Preferred refreshments
Water 63 26.14 % 1
Lemonade 34 14.10 % 4
Chocolate 34 14.10 % 3
Milk Tea 47 19.50 % 2
Coffee 26 10.78 % 6
Fruit Shakes 30 12.44 % 5
Soft drinks 1 0.41 % 13
Milk Shake 1 0.41 % 10
Protein Shakes 1 0.41 % 11
Exotic Blends 1 0.41 % 8
Hot Tea Jasmine 1 0.41 % 9
Cola 1 0.41 % 7
Milo 1 0.41 % 12
Total 241 241 %
Table 6 explains that the total respondents is 100 but in this question, the respondents are allowed to
choose among the refreshments as many as they want and with that the result are the following: the
majority chose water as the refreshments and milk tea as follows and followed by chocolate, lemonade,
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fruit shakes, and etc.. And in this situation our opinion is that majority of our respondents is devoted in
their nutritional values that they can get to get healthier than ever.
TABLE 7
Preferred Milk Tea
Pearl Milk Tea 40 24.84 % 1
Winter melon 28 17.39 % 3
Salted Caramel 16 9.93 % 6
Taro Milk Tea 20 12.42 % 5
Hazelnut Milk Tea 21 13.04 % 4
Chocolate Almonds 34 21.11 % 2
Okinawa Flavors 1 0.62 % 8
Caramel Macchiato 1 0.62 % 7
Total 161 161 %
Table 7 implies that majority of the respondents answered the survey that they prefer the original milk tea
called Pearl Milk Tea and followed by Chocolate Almond and Winter melon flavours. We conclude that
our respondents like the native flavour of milk tea thou in our time we have lots of flavours that we could
eat or drink of.
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TABLE 8
Frequently Visited Milk Tea Store
Moon Leaf 22 14.47 % 4
Serenitea 17 11.18 % 5
Happy Lemon 16 10.52 % 6
Infinitea 43 28.28 % 1
Chatime 28 18.42 % 2
Gong Cha 21 13.81 % 3
Simple Line 1 0.65 % 11
I Love Milk Tea 1 0.65 % 8
D’Cream 2 1.31 % 7
Local Hipster 1 0.65 % 9
Most of the above 1 0.65 % 10
Total 152 152 %
Table 8 convey that according to the respondents answer, the milk tea store that they patronize are
Infinitea followed by the Chatime and Moon leaf. In our opinion, we gathered Infinitea as the highest rank
of them all because we can see infinitea into streets,malls, and most of all near the schools and
universities like in Letran, Lyceum and Mapua.
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TABLE 9
Frequency in visiting a Milk Tea Store
Once a week 49 49 % 1
Twice a week 23 23 % 2
Trice a week 13 13 % 3
Once a month 6 6% 4
Almost never 1 1% 6
Once every 4 months 1 1% 9
Twice a month 3 3% 5
Rarely 1 1% 11
Thought of 1 1% 12
Depends in the mood 1 1% 7
Seldom 1 1% 10
Everyday 1 1% 8
Total 100 100 %
Table 9 explains that out of 100 respondents, 49 of them visits a milk tea store once a week. We also
have thought that they visit milk tea stores once a week maybe because of their budgetary amenities or
expenses everyday nor every week like contributions, transportation, and foods.
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TABLE 10
Preferred Add-Ons
Pearls 52 29.88 % 1
Nata 24 13.79 % 2
Milk Cream 18 10.34 % 4
Coconut Jelly 12 6.89 % 6
Pudding 12 6.89 % 7
Coffee Jelly 16 9.19 % 5
Oreo Crumble 19 10.91 % 3
Ice Cream 11 6.32 % 8
Grass Jelly 8 4.59 % 9
Vanilla Bean 1 0.57 % 11
None of the above 1 0.57 % 10
Total 174 174 %
Table 10 proves that majority of the respondents prefer Pearls as their add–ons when they buy a milk
tea. Maybe it is because it is a moist starch that contrasts the sweetness and the texture of the drink and
it also have a carbohydrates that can help our body to be healthier than before.
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TABLE 11
Food to go with Milk Tea
Sandwiches 31 25 % 1
Cookies 27 21.77 % 2
Cupcakes 20 16.12 % 5
Brownies 23 18.54 % 3
Cakes 16 12.90 % 4
Not Applicable 2 1.61 % 7
Rice 3 2.41 % 6
Pasta 2 1.61 % 8
Total 124 124 %
Table 11 indicates that more than half of the respondents prefer sandwiches with their milk tea. We have
conclude that they answer the sandwiches as the highest rank maybe because it is more appealing to
others especially with its concept so called as “finger food”.
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TABLE 12
Purpose of visiting a Milk Tea Store
Catching Up with Friends 34 24.81 % 1
Study 20 14.59 % 4
Milk Tea Lovers 30 21.89 % 2
Surfing Net 13 9.48 % 5
To Winded Up 28 20.43 % 3
To Mingle 9 6.56 % 6
Drink Milk Tea (Take out) 3 2.18 % 7
Total 137 137 %
Table 12 reveals that preponderance of the respondents’ purpose when they visit a milk tea store is
catching up with friends followed by their love for milk tea’s as refreshment and to wind up. We studied
their purpose and we thought that they like to catch up with their friends there because milk tea stores are
convenient and always open for people who want to spend time.
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TABLE 13
Consider in buying a drink
Price 28 18.42 % 2
Brand 11 7.23 % 5
Taste 70 46.05 % 1
Portion Size 14 9.21 % 4
Flavor 27 17.76 % 3
Nutritional Facts 1 0.65 % 7
Health Benefits 1 0.65 % 6
Total 152 152 %
Table 13 illustrates that majority of the respondents have a high standards in buying a drink and that they
consider the taste to be the first one followed by the price and the flavors. We interpret the selection of
these category and maybe they chose the taste as the highest rank because they always compare things
to as many as they want.
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TABLE 14
Level of Satisfaction of Milk Tea Store
Very Effective 12 12 % 4
Effective 37 37 % 1
Average 34 34 % 2
Good 17 17 % 3
Total 100 100 %
Table 14 unfolds that superiority of the respondents rate their last transaction in a milk tea store as
excellent. We the researchers thought that they rate it as like that because they have a set of standards in
giving and rating a service nor the ambiance of the stores or stalls and one way of it is that they should
surpass the expectation/s of the customer or the guest.
TABLE 15
Willingness To Spend
Less Than 100 39 39 % 1
P 100 - P 200 37 37 % 2
P 200 - P 300 17 17 % 3
P 300 and above 6 6% 4
P 500 1 1% 5
Total 100 100 %
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Table 15 shows that most respondents are willing to spend less than 100 on milk tea stores. We think
that they are saving a lot of money for their personal desires nor everyday expenditures like foods,
contributions in an event or school activities and especially none other than transportation or expenses in
gasoline if they have cars.
TABLE 16
Preferred Time to Visit
Morning 15 15 % 3
Afternoon 57 57 % 1
Evening 16 16 % 2
Night 12 12 % 4
Total 100 100 %
Table 16 shows that majority of the respondents usually visits a milk tea store in the afternoon. The
respondents wants to drink nor go to milk tea stores at afternoon maybe because they use their lunch
time or free time to buy a drink nor snacks as they want to chill and do nothing or study their lessons if
they are students while if they are employee, they work while drinking nor chilling in the milk tea store.
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TABLE 17
Usual Companions
Friends 73 57.48 % 1
Relatives 4 3.14 % 5
Family 26 20.47 % 2
Classmates 19 14.96 % 3
Officemates 4 3.14% 4
Girl Friend 1 0.79 % 6
Total 127 127 %
Table 17 explains that majority of the respondents’ companions are their friends. They answered friends
to be the highest maybe because they are comfortable to hang out with their friends rather than family nor
officemates and other labels of relationship with others.
TABLE 18
Preference in Staying in Milk Tea Store
Yes 42 42 % 2
No 58 58 % 1
Total 100 100 %
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Table 18 shows that out of 100 respondents, there are 58 respondents does not spend more time in a
milk tea store. Maybe it’s because they are in hasty mode of their lives or they have asudden trend that
they should do.
TABLE 19
Factors Considered in Visiting a Milk Tea Store
Flavour Offering 42 24 % 2
Service 22 12.57 % 5
Portion Size 27 15.43 % 3
Taste 58 33.14 % 1
Price 26 14.86 % 4
Total 175 175 %
Table 19 illustrates that majority of the respondents have a high standards in buying a drink and that they
consider the taste to be the first one followed by the flavours, portion size, price and lastly their service.
We interpret the selection of these category and maybe they chose the taste as the highest rank because
they always compare things to as many as they want.
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TABLE 20
Willingness to Patronize a Newly-Opened Milk Tea Store
Yes 84 84 % 1
No 16 16 % 2
Total 100 100 %
Table 20 implies that out of 100 respondents, there are 84% of them whom are willing to spend on a
newly–opened milk tea store. We have thought that those who answered yes is that they are willingly
want to explore more stores that they can and for those who answered no is that they have a store that
patronesses extremely.
TABLE 21
Preferred Service in Buying
Dine In 65 65 % 1
Take Out 35 35 % 2
Total 100 100 %
Table 21 proffer that majority of the respondents like to have their drinks to be dine – in.We have thought
that they answered that maybe because the customer value’s in a dine-in experience and what they value
in a to-go order can vary widely. And experts say that most concepts should strive to strike a balance of
on-premise and off-premise dining offerings. Still, some say not every company can—or should—try to
operate a drive thru. And for some brands, it doesn’t make sense to have a sizable dining room, or even a
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dining room at all. Generally speaking, restaurants with drive thru do a majority of their business (about
70 percent) at the window, Tristano says, while those without drive thru generally see a 50/50 split
between on premise and to-go orders.
TABLE 22
Preference in Milk Tea Store Delivery
Yes 62 62 % 1
No 38 38 % 2
Total 100 100 %
Table 22 flaunts that out of 100 respondents, 62 of them are interested in delivery service of milk tea. We
think that having a milk tea delivery has a benefit because we can receive many phone calls that they like
to order from us and we will deliver it in no time.
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SAMPLE PERMITS
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Mendiola St.,Manila
CURRICULUM VITAE
Address: 3559 Altura Corner Road 10
Sampaloc Manila
Contact No: 09355981911
Email Address:alainedominiquedelatorre@gmail.com
*************************************************************************************************************
Objective
 To acquire valuable knowledge and skills to complement those that I have learned
from school in an actual job environment. In return, I offer my service and
determination to be an asset to your company throughout the duration of my training
period.
Educational Qualification
College
School La Consolacion College Manila
Course Bachelor of Science in Hotel and Restaurant Management Major in International
Culinary Arts
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Year Attended 2014 – present
Address #8 Mendiola Street Manila Metro Manila
Telephone No. (632) 736-0235 / (632) 310-0513
School Lyceum of the Philippines University
Course Bachelor of Science in Hotel and Restaurant Management Major in Culinary Arts
and Kitchen Operations
Year Attended 2013 - 2015 (1st Year to 2nd yr first sem)
Address Muralla St. Intramuros, Manila,Philippines
Telephone No. (632) 527-8251 TO 56
Secondary
School Holy Trinity Academy
Year Attended 2008 – 2013
Address Calabash Rd, Sampaloc, Manila, Metro Manila
Telephone No. (02) 731-0743
Primary
School Hope Christian High School
Year Attended 2001 – 2008
Address 1242 Benavidez St. Manila
Telephone No. 310 8071
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Training & Seminars Attended
“LIFESTYLE COACHING AND IMAGE COACHING”
September 22,2014
JPL Hall of Freedom at LPU
Muralla St. Intramuros, Manila,Philippines
“PROPER POSURE & COMMUNICATION SKILLS AND PREPARING FOR JOB
INTERVIEWS”
September 22,2014
JPL Hall of Freedom at LPU
Muralla St. Intramuros, Manila,Philippines
“CULINARY TOUR AND EXPOSURE”
March 30 – April 1, 2014
Ilocos
“Food and Beverage Industry”
February 18,2015
#8 Mendiola St. Manila, 1008
“LPG Knowledge & Kitchen Safety Guidelines”
February 18,2015
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“Steps on Building Awareness”
February 18,2015
“BAR EXPOSURE PROGRAM”
March 30 2015
TGIFridays SM Mall of Asia Branch
North Wing Entertainment Mall
SM Mall of Asia, Pasay City
“VIKINGS DINE & LEARNPROGRAM”
September 21,2015
Vikings Restaurant
SM Megamall
“FORUM ON GENDER-FAIR MEDIA”
September 29,2015
#8 Mendiola St, Manila, 1008 Metro Manila
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“SEMINAR ON ENTERPRENIURIAL OPPORTUNITIES AND FLAIRTENDING WITH
EXHIBITION (SEOFLEX)”
October 06,2015
“FOLIO PLUS MODULE: Hotel Management Suite ”
March 2015
#8 Mendiola St, Manila, 1008
“Savory Fast food”
April – June 2016 ,Dinning Area
President Ramon Magsaysay Boulevard cor. Gregorio Araneta Avenue, Barangay Doña
Imelda, Quezon City, Philippines
“GENERAL LEADERSHIP ASSEMBLY”
Usher
January 07,2017
Philippine International Convention Center
Vicente Sotto, Pasay, Metro Manila
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“Image Matters: Tales in Language and Poise”
January 08,2017
Barcelo International Convention Center
#8 Mendiola St., Manila, 1008
“Generation E: Entrepreneur”
February 22,2017
#8 Mendiola St., Manila, 1008
“FORTIFYING INTEGRITY IN SCIENTIFIC RESEARCH”
March 06,2017
Auditorium, Centro Escolar University
Mendiola, Manila
“THE LEARN,GRIND,DRINK AND DINE PROGRAM: MOLECULAR GASTRONOMY
WORKSHOP”
March 13,017
Bistro-Net Park Building
BGC Taguig City
Certifications
Visual Basic Programming (March 2012)
Active in Cultural Ministry (2011-2012)
Active in Altar Server Ministry (2012-2013)
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International Coastal Clean-Up (September 28,2013)
NCII Housekeeping (September 24,2015)
Service Award (Mother Rita Volunteers Organization 2016-2017)(March 31,2017)
Volunteer
International Coastal Clean-Up (September 28,2013)
Professional Organization
Member of the following:
 Member, Cultural Ministry 2011-2012
 Member, Altar Server 2012-2013
 Member, English Club 2011-2012
 Member, Math Club 2012-2013
 Member, Lyceum of the Philippines University Environmental Society (LPU-
LES) 2013-2014
 Member, Lyceum of the Philippines University Pandayan Sa Wika at Panitik
(PANDAYAN) 2013-2014
 Campaign Manager, Kalayaan Party list 2013-2014
 Member, Lyceum of the Philippines University Environmental Society (LPU-
LES) 2014-2015
 Member, Lyceum of the Philippines University Pandayan Sa Wika at Panitik
(PANDAYAN) 2014-2015
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 Member, Lyceum of the Philippines University History Society (LPU-HS)
2014-2015
 Member, Lyceum of the Philippines University Leading Innovative Knights of
Humanities Association (LPU-LIKHA) 2014-2015
 Member, Lyceum of the Philippines University 5S Youth Ambassador (LPU
5S) 2014-2015
 Member, LPU Campus Life 2014-2015
 Member, LPU Campus Feast 2014-2015
 Member, LPU Campus Ministry (LYCAMIN) 2014-2015
 Member, Lyceum of the Philippines University Red Cross Youth Manila
Chapter (LPU RCY) 2014-2015
 Member, Association of International Hospitality Management Students
(AIHMS) 2014-2015
 Member, Augustinian Youth Organization (AYO) 2015-2016
(AIHMS) 2015-2016
 Member, Mother Rita Volunteer Organization (MRVO) 2015-2016
 Public Relations Officer, Augustinian Youth Organization (AYO) 2016-2017
 Sergeant at Arms, Mother Rita Volunteer Organization (MRVO) 2016-2017
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(AIHMS) 2016-2017
(AIHMS) 2017-2018
 Public Relations Officer, Mother Rita Volunteer Organization (MRVO) 2016-
2017
 Member, Rotaract Club of LCCManila (RAC of LCCM) 2016-2017
Personal Background
Birthdate August 17,1996
Birthplace San Juan City
Sex / Status Female / Single
Height / Weight 4’ 11” / 90 lbs
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MIGUEL, ROCHELLE EIRELYN ANN G.
Adress: Bldg. 7 A4 Bahay Caridad, Bayanist. Quezon City
Telephone Number: 2434167
Contact Number: 09974214593
Email: rochelleeirelynannmiguel@yahoo.com
OBJECTIVE
Seeking Summer Internship in your Company wherein I can develop my knowledge and skills in
all aspects of Human Resource Management. To be able to obtain exposure to a new System and
Environment for the continuing learning experiences.
EDUCATIONAL BACKGROUND
Tertiary La Consolacion College Manila
#8 Mendiola St. Sampaloc, Manila
Course: Bachelor of Sciencein Business Administration Major in Human Resource
Management
Secondary Holy Trinity Academy
Calabash Road Balic-Balic Sampaloc, Manila
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Primary Juan Luna Elementary School
#6 Tolentino St. Sampaloc, Manila
SEMINAR AND TRAINING
February 22, 2017 Generation E: Entrepreneur
January 22,2016 “Preparedness of Mc of Business Education and Information
Technology Schools on ASEAN Economic Community”
October 4,2014 Students Training Empowerment Program
September 12,2014 Young Entrepreneurs Society – BMAP
` La Consolacion College Manila
SKILLS
 Good Communication skills in English and Filipino
 Flexible and can easily adapt to the Company’s environment
PERSONAL BACKGROUND
Date of Birth: March 26,1997
Place of Birth: Manila
Gender: Female
Civil Status: Single
Religion: Roman Catholic
Nationality: Filipino
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Pamila P. Persia
426 ALBANY EXTENSION
VERMONT PARK MARCOS HI-WAY, ANTIPOLO CITY
0915-630-9915/ 654-35-39
PERSIA.PAMILA@GMAIL.COM
I. Objective:
“To obtain a position that will allow me to further utilize my skills, acquire new abilities
and experiences, and apply my knowledge in the field of Tourism.”
II. Key Skills and Capabilities:
★ Knowledgeable in Computer Basics ( MS Word, MS Excel, MS Powerpoint)

★ Time management skills
★ With good personality and can associate with other people
★ Highly trustworthy and hardworking
III. Educational Qualification
A. 2014 - PRESENT
1. La Consolacion College Manila, #8 Mendiola St.,Manila- College
Bachelor of Science in Tourism Management.
B. 2010 - 2014
1. Roosevelt College Cainta, Sumulong Hi-way, Cainta,Rizal –
Secondary
C. 2004 - 2010
1. Roosevelt College Cainta, Sumulong Hi-way, Cainta,Rizal –
Primary
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IV. Trainings & Seminars Attended

A. APRIL 27, 2014
1. Jesus Our Hope International Assemblies (JOHIA Masinag -
Antipolo)
2. Completed the “6 - day Summer Music Workshop”
B. AUGUST 27, 2014
1. La Consolacion College, Mendiola, Manila
2. Personality Development Seminar entitled, “Stand Out! Vogue of a
Professional”
C. SEPTEMBER 5, 2014
1. Pasay Trade Training Center
2. Usherette on Inter - Ed 26th Career Counseling & Guidance Fair
D. SEPTEMBER 26, 2014
1. Barcelo International Conference Center,La Consolacion
College, Mendiola, Manila
2. “Getting to know the Philippines”
E. MARCH 2015
Completed the Training Course in
2. Hotel Management Suite
3. Folio Plus Module
F. MARCH 30, 2015
1. T. G. I Friday’s , Mall Of Asia
2. Bar Exposure Program
G. SEPTEMBER 29, 2015
2. “Forum on Gender - Fair Media”
H. JUNE 10, 2016
1. 122 Shaw Blvd. Kapitolyo, Pasig City
2. On - the - Job Training at Philtravel Corp.
300 hrs. of Practicum from April 18 to June 10 2016 as Receptionist with Training
Package on Ticketing and Reservations with Global Distribution Systems
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I. SEPTEMBER 3, 2016
1. Cine Adarna, University of the Philippines, Diliman, Quezon City
2. 2016 UP AIT Tourism and Hospitality: Careers, Opportunities and
Challenges Conference
J. JANUARY 8 ,2017
1. Mo. Consuelo Barcelo Theatre, La Consolacion College, Mendiola,
Manila
2. Personality Development entitled, “Image Matters: Tales of Language
and Poise
K. FEBRUARY 21, 2017
1. Barcelo International Conference Center, La Consolacion College,
Mendiola, Manila
2. “Body Shaming is Bullying: A mini seminar on obesity and its effect on
self - esteem”
L. FEBRUARY 22, 2017
1. Mother Consuelo Barcelo Theater, La Consolacion College,
Mendiola, Manila
2. “Grand seminar entitled, “Generation E: Entrepreneur”
M. FEBRUARY 24, 2017
1. Manuel S. Enverga University Foundation, Lucena City, Quezon
2. 2017 UFTS National Tourism Skills Olympics
3. 11th Annual National Tourism Students’ Congress
4. ASEAN @ 50 - A Call for Unity and Cooperation
V. Professional Organization
Member of the following:
● Tourism Management Society (TMS)
● Mother Rita Volunteer Organization ( MRVO )
● Rotaract Club of LCC Manila (RAC LCCManila)
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VI. Personal Data

Date of Birth: December 2, 1997
Place of Birth: Navotas Metro Manila, Philippines
Age: 19
Gender: Female
Status: Single
Nationality: Filipino
Religion: Roman Catholic
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La Consolacion College Manila

Mendiola St. Manila

HEALTH TEA LIVING

Faculty of School of Business and Accountancy

La Consolacion College Manila

of the Requirements for the Degrees of

Bachelor of Science in Hotel and Restaurant Management Major In

International Culinary Arts,

Bachelor of Science in Business Administration Major In

Human Resource Management

Bachelor of Science in Tourism Management

ALAINE DOMINIQUE J. DELA TORRE

ROCHELLE EIRELYN ANN G. MIGUEL

La Consolacion College Manila

This Bachelor’s feasibility study entitled, HEALTH TEA LIVING prepared by

MRS. LILIBETH M. PUNO, CPA

Approved by the PANEL on ORAL EXAMINATION with a grade of ____ .

Ms. Evelyn Briones Mr. Giovanni R. Barbajera

Mr. Ryan C. Roque

Dr. Ronald M. Pastrana

Dean, School of Business and Accountancy

La Consolacion College Manila

accomplish the requirements in our feasibility study.

1. To our Almighty God for giving us strength, enough perseverance and

courage to pursue our Feasibility Study.

2. To our beloved parents and guardians for their understanding, unwavering,

moral and financial support and advices.

3. To our friends and classmates who have been supporting us.

Barbajera for rendering their knowledge to us, who encourages us to finish

La Consolacion College Manila

Together, we sincerely acknowledge and give thanks to the persons mentioned

grateful for this accomplishment.

Thank you very much!

Alaine Dominique J. Dela Torre

La Consolacion College Manila

Title of the study: HEALTH TEA LIVING

Author: Alaine Dominique J. Dela Torre

Rochelle Eirelyn Ann G. Miiguel

Degrees: Bachelor of Science in Hotel and Restaurant Management

Bachelor of Science in Business Administration

Bachelor of Science in Tourism Management

Majors: International Culinary Arts

Human Resource Management

Date of Completion: October 2017

four vital aspects of the business.

La Consolacion College Manila

policies that shall be implemented.

La Consolacion College Manila

La Consolacion College Manila

TITLE PAGE ……………………………………………………………………………………………………….. 1

APPROVAL SHEET ……………………………………………………………………………………………... 2

EXECUTIVE SUMMARY …………………………………………………………………………………….. 4

TABLE OF CONTENTS ………………………………………………………………………………………… 5

LIST OF TABLES AND FIGURES …………………………………………………………………………….

Overview of the business

Business Feasibility Study Objectives

La Consolacion College Manila

Key Drivers and Barriers

Demand and Supply Analysis

Marketing Program (4 P’S)

Job Description and Job Specification

Compensation and Benefits

La Consolacion College Manila