CHAPTER I

INTRODUCTION

For the experience of many, hot climate do really irritate us. Since we are living in

this country which only has two seasons (wet and dry season) we use to find such remedy

to satisfy our thirst during dry or summer period and can also be good for our health.

Desserts like fruit salad and fruit shake has always been an all-time favorite of the

Filipinos. The term ‘fruit salad’ refers to a dessert made with mixed fruit, kaong, nata de

coco, milk, and cheese. While a fruit shake is a beverage made of fresh fruits blended

with shaved ice and milk. Changing lifestyles, meal skipping, and their portability and

being seen as a healthier snacking option all appear to be major drivers behind market

growth.

D’Amore Fruities’ product is very much timely in the tropical weather here in the

Philippines. Filipinos definitely have a sweet tooth and now that people are getting more

conscious about their health, this product is absolutely perfect for them. D’Amore

Fruities’ product is easy and fun to make – you don’t even need a recipe! You can use

fresh fruit in season or keep frozen fruit on hand to use year round. To boost the

nutritional value of your dessert, you can toss in a little wheat germ or uncooked oatmeal.

This product is a great way to consume fruits in their raw and most nutritious

form, and unlike juicing, the fiber content of the ingredients in the fruities are retained,

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resulting in a healthier and more dessert. D’ Amore Fruities offers a unique nutritional

dessert with gulaman and toppings.

Purpose of Pursuing Project Feasibility Study

The purpose of pursuing this project feasibility study is to prepare the students in

implementing their chosen product. In line with this, the students will be able to gain

profit, gather knowledge and experience the real business industry. This study also

measures the capability of the proponents to run a feasible business and manage it all

throughout. As a young businessman or businesswoman, chances of engaging risks,

challenges and problems with their products, suppliers, customers and fortuitous events

will mold the proponents into competitive businessmen.

D’ Amore Fruities wants to spread its coolness during dry season and help people

in satisfying their taste buds through offering a nutritious beverage to the chosen market.

The Proponents and Investors

The implementers will also be able to know if the business has the capability of

being feasible. The proponents of this project feasibility study are the members itself,

which has the capacity of selling and promoting the product. This project feasibility study

will consider the consumer preferences such as price, place, packaging, quality of the

product, and service.

Timing and Relevance of the Preparation of the Project Feasibility Study

D’ Amore Fruities will be serving customers as “made to order” basis. The product’s

sweet and amazing taste will lasts as long as it is consumed immediately by the consumers. The

availability of the product will depend on the availability of the raw ingredients supply.

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 CHAPTER II

MANAGEMENT AND MANPOWER FEASIBILITY

The management and manpower function is a key supporting element in running

of a business. The business is composed of three full time employees such as the

manager, service crew, cashier, and a part-time bookkeeper. The employees are given

monthly salaries of seven thousand pesos (₱ 7,000), six thousand pesos (₱ 6,000), six

thousand five hundred pesos (₱ 6,500) and one thousand pesos (₱ 1,000) respectively.

The total annual salaries of the employees is two hundred forty-six thousand pesos (₱

246,000). Employees are given benefits and incentives such as SSS with a total monthly

contribution one thousand four hundred sixty-six and fifty centavos (₱ 1,466.50),

PhilHealth with four hundred twelve and fifty centavos (₱ 412.50), PAG-IBIG (Home

Development Mutual Fund) with three hundred ninety pesos (₱ 390.00) monthly

contribution, and the 13th month pay with their total basic salary amounting to nineteen

thousand five hundred pesos (₱20,500.00). In order to nurture the business, the company

provided policies for the employees and for the customers for the betterment of the

business.

Basic Consideration

The quality of the products will always define the sales of the store as well as the

demand of the offered products. In a food product business, the things that a client are

always paranoid of the quality of the food offered, the way they deal to their customers,

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packaging and so on. This are the things that a seller must keep in mind because it is the

sole standard of the clients that they always want to meet and conquer.

Owners and Form of Ownership

Eilene Grace T. Amolar, Sittie Nurjannah S. Datuali, and Pearl Eda Mae J.

Reponte are Active or Managing Partners. In which a partner supplies some of the capital

of a business and who takes an active role in managing that business. An active partner

helps run the business to enhance his or her returns and is therefore considered a material

participant. A partnership is a business owned and operated by two or more partners who

bind themselves to contribute money, property or industry to a common fund, with the

intention of dividing the profits among themselves. Each partner is personally liable for

any debt incurred by the partnership.

The capital of the business is owned or provided by the partners who should set

forth agreements among themselves which include among others, the investments of each

partner, how profit and loss is to be divided and settlement to be made upon death or

withdrawal of a partner as embodied in the “Articles of Co-Partnership” they have

executed. As to management, one of the partners may take charge in the affair of the

business or they may hire another person to do so.

The partnership has two or more persons engaged in a business for profit. The

business is not a separately taxed entity; rather, it is a conduit where the profit or loss

flows through to the partners. The partners report their share of the partnership profit or

loss on their individual income tax returns. All partners enter into partnership by either

oral or written agreement that must cover all terms of the parties’ business relationship.

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Partnerships are quite flexible, a great variety of control and management structures are

available by agreement.

Organizational Management

Organization chart shows the structure of an organization and the relationships

and the relative ranks of its parts and positions/jobs. In the figure 2.1 below, there are

four roles needed to maintain the operation of the business. The manager has the overall

responsibility for the business and has the direct authority over the service crew. The

bookkeeper has a broken line because he is just an indirect member of the organization

and will just visit once a month. He is prohibited to influence the manager for financial

statements. Hence, the manager is prohibited to influence the bookkeeper for internal

control purposes.

Owner

Manager

Bookkeeper

Service Crew Cashier

Figure 2.1 Organizational Chart

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Officers and Key Personnel

The employee plays a vital role in the business. Employees are required to abide

policies, help the owners to achieve the goals and objective of the organization. The Table

2.1 Officers and Key Personnel provides the Job description for each positions needed in

running the business, and the job specifications that an applicant must comply when

applying for the position.

Table 2.1 Officers and Key Personnel

Position Job Description Job Specification

Manager  Monitors and supervises the
whole business operation.
 Handles the implementation of
the policies, rules, and
regulation throughout the
organization.
 Contacts the supplier for the
needed products.
 Makes payroll.
 Maintains the stability and
reputation of the store.
 Responsible for recruiting,
selecting, orienting, and
training employees.
 Coaching, counseling, and
disciplining employees;
planning, monitoring, and
appraising job results.
Bookkeeper  Keep track and record income
and expenses of money,
property, and other financial
assets.
 Will prepare the financial
statements of the business.
 Maintaining accurate records
 With 1 year work related
experience.
 Have good communication
skill.
 A good decision-maker.
 A good leader.
 Must be at least a graduate
of any business course.
 Must have good managing
and supervisory skills.
 Must be strong effective
communicator
 Must have highly developed
teamwork skills
 Shown effectiveness in
holding conversations with
customers
 Have, at least, an NC III of
Bookkeeping
 Preferably male or female
 Preferably 24-30 years of
age
 Have at least 1 year work
related experience
 Retainer basis (will only

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 Position Job Description
of transactions.
 Does the mechanical task of
collection of financial data of
the business.
 Maintains financial security by
following internal controls.
 Prepares payments by
verifying documentation,
requesting disbursements.
 Analyzes and reports financial
data.
Cashier  Receive payments
 Issues receipts, refunds, or
change to customers.
 Count money in cash drawers
at the beginning of the shifts to
ensure the amounts are correct
and that there is adequate
change.
 Establish or identify prices of
goods.
 Answer customer questions,
and provide information on
procedure or policies.
Service Crew  Takes care of the products of
the store.
 Assigned with maintaining the
presentation of the store of its
products.
 Prepares tables for dining and
ensures the cleanliness and
ensures the cleanliness of the
whole area.
 Removing dinnerware, dirt,
and leftovers from the table in
a timely manner.
Schedule of Salaries and Benefits
This part provides information about the salaries and benefits of the employees.
The owners will not just give those salaries but also to provide them benefits particularly
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Job Specification
come to the store once a
month to perform his/her
duties)
 Ability to work in a
pressured working condition.
 Must have bookkeeping
skills.
 Trustworthy/honest
 Good communication skills
 Analytical skills
 Strong communication skills
 One year working
experience
 At least high school graduate
 Customer satisfaction-
oriented
 Attention to detail and
mathematical skills
 Sales skills
 Trustworthy/honest
 Ability to work in a working
condition.
 At least High School
graduate
 Preferably male or female
 Have at least one year
working experience
 Ability to work in a
pressured working condition
 Ability to follow all
sanitation procedures
 Cheerful and friendly
7
Social Security System, Home Development Mutual Fund/PAG-IBIG, Philhealth and 13th
Month Pay. Table 2.2 D’ Amore Fruities’ Schedule of Salaries exhibits the annual salaries
of the employees amounting to ₱246,000.00. Table 2.3 D’ Amore Fruities Schedule of
Salaries and Benefits (SSS) shows the total amount of ₱17,598. Table 2.4 D’ Amore
Fruities Schedule of Salaries and Benefits (PhilHealth) provides the breakdown for the
₱4,950 annual PhilHealth contributions. The table 2.5 D’ Amore Fruities Schedule of Salaries
and Benefits (PAG-IBIG) presents the annual contribution of ₱4,680. Lastly, the table 2.6
D’ Amore Fruities Schedule for 13th Month Pay exhibits the employee’s incentive of
₱20,500.

Table 2.2 D’ Amore Fruities’ Schedule of Salaries

Key Number of Compensati Monthly Annual Cost

Personnel Employees Employment on Cost
Manager 1 Full-time ₱ 350.00 ₱ 7,000.00 ₱ 84,000.00

Bookkeeper 1 Part-time ₱1,000.00 ₱ 1,000.00 ₱ 12,000.00

Service Crew 1 Full-time ₱ 300.00 ₱ 6,000.00 ₱ 72,000.00

Cashier 1 Full-time ₱ 325.00 ₱ 6,500.00 ₱ 78,000.00

Total 4 ₱ 1,975.00 ₱20,500.00 ₱246,000.00

Table 2.3 D’ Amore Fruities Schedule of Salaries and Benefits (SSS)

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 Key Personnel Basic Pay Employee’s / Total
(Monthly) Employers
Contribution)
Manager ₱ 7,000.00 ₱525.70 ₱525.70

Service Crew ₱ 6,000.00 ₱ 452.00 ₱ 452.00

Cashier ₱ 6,500.00 ₱ 488.80 ₱ 488.80

Total ₱ 19,500.00 ₱ 1,466.50 ₱ 1,466.50

Table 2.4 D’ Amore Fruities Schedule of Salaries and Benefits (PhilHealth)

Position Basic Pay Employee’s / Total

(Monthly) Employers
Contribution
Manager ₱ 7,000.00 ₱137.50 ₱137.50

Service Crew ₱ 6,000.00 ₱ 137.50 ₱137.50

Cashier ₱ 6,500.00 ₱ 137.50 ₱137.50

Total ₱ 19,500.00 ₱ 412.50 ₱ 412.50

Table 2.5 D’ Amore Fruities Schedule of Salaries and Benefits (PAG-IBIG)

Key Personnel Basic Pay Employee’s / Total

(Monthly) Employers
Contribution
Manager ₱ 7,000.00 ₱140.00 ₱140.00
Service Crew ₱ 6,000.00 ₱ 120.00 ₱120.00
Cashier ₱ 6,500.00 ₱ 130.00 ₱130.00
Total ₱ 19,500.00 ₱ 390.00 ₱ 390.00
th
Table 2.6 D’ Amore Fruities Schedule for 13 Month Pay

13th Month Pay

Key Personnel Basic Pay
Manager ₱ 7,000.00

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 Service Crew ₱ 6,000.00
Cashier ₱ 6,500.00
Bookkeeper ₱ 1,000.00
Total ₱ 19,500.00

Company Policies for Employees

Implementing policies are a legal necessity for all employers. This helps the

business to be guided in order to have a good environment for the people working inside

and to be directed on reaching the goals and objectives of the organization.

Clothing and Sanitation:

 All employees must maintain proper hygiene.

 Women are obliged to tie their hair properly and proper haircut for men (at least

one inch).

 All employees must wear appropriate outfit in the workplace.

 Nails must be properly maintained clean and cu, and nail polish are not allowed.

 Proper washing/cleaning of food utensils, equipment and surroundings.

 Proper disposal of waste materials.

 All employees must come to work on time.

 Late and absents will be subject to salary deduction.

Company Policies for Employees and Customer

One of the most basic methods of coordination used by most companies to ensure

efficiency and effectiveness of personnel is to impose the policies and guidelines.

It serves as a way to do their job properly and to avoid conflict with co-workers

and customers. This will also discuss about disciplinary action for violations being

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committed by the employees. This part also contains policies for the customers for them

to be guided and aware of their actions.

Company Policies for Customers

1. Pay as you order.

2. No credit allowed.

3. A customer is always right policy will be observed, in line with this approach any

employee with regards to your complaints, questions, and suggestions and

inquiries.

4. No return and exchange policy

5. Smoking is not allowed.

6. Customers must fall in line as they wait for their turn to order.

7. Clean As You Go policy.

8. The business will provide priority numbers and it is on a first come first serve

basis.

9. Check and count your change before you leave the counter.

Customer Feedback and Complaint

Feedback and complaint from the customer is a good way to improve the

productivity and effectiveness of a business by reflecting to what they have said. This

policy allows the customers to give their comments, opinions or suggestions that will

help the business to be more competitive.

Project Schedule

The table 2.7 Project Schedule below are the targeted months for the operation of

the business. It shows an overview of the tasks done and schedule of the events related to

the activities by the business from the beginning until the actual implementation.

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Table 2.7 Project Schedule
ACTIVITIES NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT

Business
Concept
Plenary Session
Surveying
Consultation
with adviser
Paper Works
Product Testing
Submission of
paper
Oral Defense
Consultation
and Revision
Stage
Presentation of
the Final Paper
Preliminary
Planning for the
Implementation
Contract Writing
Contract Signing
Secure
Financing
Obtain Permits
and
Registrations
Promotions
Site Works
Inspection
Moving in
Start of the
Operations

Implementation
of the Business
End of the
Operations

CHAPTER III

MARKET STUDY

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 The industry, the current and future market potential, opportunities, competition,

sales estimations, prospect buyers, and the planned course of action to take are discussed

and elaborated. Market study is composed of the required information such as: (1)

Historical Demand exhibits the increasing demand of the industry for the past years from

2014 which has 374,813 to the year 2018 that has 393,917 demand. (2) Projected

Demand provides the information of the forecasted demand of the industry for the next

five years starting from 2019 that has a demand of 398,693 up to the year 2024 that

projects 422,573 demand. (3) Historical Supply gives us an overview of the past supplies

of the business’ competitors starting from 2015 with a total of 12,480 to 2018 with a

supply of 45,344. (4) Projected Supply helps the business determine the industry’s supply

for the next five years given the growth of 8,216, the industry’s supply for 2019 is

expected to be 53,560 and by the year 2024 it is expected to grow up to 94,640. (5)

Demand and Supply Gap presents the decreasing difference of the industry’s demand and

supply. On 2019 the gap is on 345,133 and by the year 2024 it would be 327,933. (6)

Projected Sales gives us the information of the business’ probable sales that entails that

for the year 2019 the sales of D’ Amore Fruities is P1,570,335 and by 2024 it decreases to

P1,492,075 which means that the business must have to exert extra marketing efforts. The

information gathered can be the foundation and the base of the business’ success.

Business Ideas

Cotabato City is a fast growing community that is why it has been an eye to many

business owners in establishing gym facilities in the City which was surprisingly

successful in terms operation, it only means that there is a growing number of physical

fitness inclined and health conscious customers in this City, but physical exercise is not

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enough to keep the customer’s body fit and healthy. The care for the health should not

just end inside the gym, healthy diet must also be a part of the routine. It is the reason

why a healthy dessert is what on the proponent’s mind in creation of the feasibility study.

A healthy yet delicious dessert that can be eaten on the go but the consumers is a must

nowadays where as everyone is being busy with their own life.

Differentiation

Only few has tasted a fruit based dessert with gulaman and topped with ice cream

before. That’s why it is a great opportunity for the proponents to introduce this healthy

dessert. The D’Amore Fruities’ product is like a combination of fruit salad dessert and a

fruit shake beverage which is very famous and an all- time favorite of Filipinos.

Opportunities

Cotabateño’s love to try new products, and their love for desserts is undoubtedly

great. The product of D’Amore Fruities has an opportunity to introduce a dessert that will

not just satisfy the customer’s taste buds but also help them with their healthy lifestyle.

The new establishments depict the continuous need to grow of the city as well as

unlimited needs of the households. This opens up an opportunity for the proponents to

penetrate and satisfy the needs and unsatisfied needs of millennial.

Market

The target market of the D’Amore Fruities are residents of Cotabato City aging

from 10 years old and above who loves desserts especially the all-time Filipino which are

the fruit salad and fruit shake as the product of D’Amore Fruities is a combination of the

two famous desserts.

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Demand Study

Demand Study is one of the important consideration for a variety of

business decisions like the table 3.1 Historical Demand which exhibits the potential

market and the target market in accordance to result of the survey conducted. Table 3.2

Projected Demand shows the expected demand for the industry for the next five years of

operation. Table 3.3 Historical Supply provides the information of the average products

that the competitors produce each day. Table 3.4 Projected Supply indicates the possible

supplies for the next five years with the growth computed on table 3.3. After planning the

resources needed (demand) and the resources that the business expects to be available to

meet the demands (supply), it can be seen on Table 3.5 Demand and Supply Gap how

well they match up by looking at the gap between demand and supply. Table 3.6

Projected Sales exhibits the expected sales of the two flavors namely Ube and cookies

and Cream for the next five years. Table 3.7 SWOT Analysis narrates the strength,

weaknesses, opportunities and threats that the business has and is facing. With this

analysis, the proprietors are able to construct activities to overcome the weaknesses and

threats.

Table 3.1 Historical Demand

Population Potential Target

Year Base Market Market Frequency Demand
77% 91% 96%

2014 5,572 4,290 3,904 96 374,813

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 2015 5,166 3,978 3,620 96 347,502
2016 5,313 4,091 3,723 96 357,391
2017 5,669 4,365 3,972 96 381,338
2018 5,856 4,509 4,103 96 393,917
Assumptions:

 Population is from the 2014 to 2018 Census of Notre Dame University from ETD,
JHS, SHS, COLLEGE, GRADUATE SCHOOL, and FACULTY and STAFF.
 Out of 150 respondents, 1 of the respondents was eliminated or disqualified
because she/he is unable to follow the instruction, so the total number of
respondents is 149.
 Potential market is derived from the question number 1 of the survey
questionnaire with a result of 132/149.
 Target market is derived from the survey question number 5 of the survey
questionnaire with a result of 135/148.
 Frequency is derived from number of weeks the business operate which is 48, and
since majority of the respondents prefer to buy a product twice a week then
multiply it by 2.

Table 3.2 Projected Demand

Year Demand Growth Projected Demand

2019 393,917 4,776 398,693

2020 398,693 4,776 403,469

2021 403,469 4,776 408,245

2022 408,245 4,776 413,021

2023 413,021 4,776 417,797

2024 417,797 4,776 422,573

Assumption:
 Growth Rate is derived from the difference of 2014 Demand and 2019 Demand
divided by 4.
 2019 demand came 2018 demand added by growth that result to 2020 demand
and as follows.
 Projected Demand is the summation of demand and growth of each year.

Table 3.3 Historical Supply

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 Ponce Ice Lha Softy
Year UMEX Coffee Ice Cream Others Total

2014 - - - - -
9,6 12
2015 - 00 - 2,880 ,480
12,0 15
2016 - 00 - 3,600 ,600
14,4 18
2017 - 00 - 4,320 ,720
16,8 10,0 45
2018 8,000 00 80 10,464 ,344
Assumptions:
 The supplies of direct competitors are based on the capacity per day multiplied by
5 days per week they operated multiplied by 4 weeks per month multiplied by 10
months per year.
 The indirect competitors are based on the 10% of direct competitors.
 The results are derived from the summation of the historical supply of the direct
and indirect competitors for each year.

Table 3.4 Projected Supply

Projected Supply
Year Previous Supply Growth Projected Supply
2019 45,344 8,216 53,560
2020 53,560 8,216 61,776
2021 61,776 8,216 69,992
2022 69,992 8,216 78,208
2023 78,208 8,216 86,424
2024 86,424 8,216 94,640
Assumption:

 The previous supply came from the Historical Supply of 2018 (Table 3.3)
 Growth Rate is computed from the historical supply of 2018 (see Table 3.3). The
total of the historical supply is subtracted to the supply of 2015 (see Table 3.3)
divided by 4.
 Projected Supply is the summation of each year’s previous supply and growth.

Table 3.5 Demand and Supply Gap

Year Demand Supply Gap Niche 7% Share

2019 398,693 53,560 345,133 24,159 0.061
2020 403,469 61,776 341,693 23,918 0.059
2021 408,245 69,992 338,253 23,677 0.058

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2022 413,021 78,208 334,813 23,437 0.057
2023 417,797 86,424 331,373 23,196 0.056
2024 422,573 94,640 327,933 22,955 0.054

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Assumptions:
 Demand Supply results are derived from the Projected Demand and Projected
Supply.
 The Gap was computed by subtracting the Supply form the Demand.
 The Niche came from the Gap multiplied to 7%
 Share was solved from dividing the Niche to the Demand

Table 3.6 Projected Sales

Cookies
Ube in and Cream
Market Units in Units Sales in Cookies
Year share 3% 77% peso Ube and Cream
2019 24,159 5,557 18,602 ₱1,570,335 ₱361,205 ₱1,209,130
2020 23,918 5,501 18,417 ₱1,554,670 ₱357,565 ₱1,197,105
2021 23,677 5,446 18,231 ₱1,539,005 ₱353,990 ₱1,185,015
2022 23,437 5,391 18,046 ₱1,523,405 ₱350,415 ₱1,172,990
2023 23,196 5,335 17,861 ₱1,507,740 ₱346,775 ₱1,160,965
2024 22,955 5,280 17,675 ₱1,492,075 ₱343,200 ₱1,148,875
Assumption:
 Market share is based on the Niche in units (Table 3.5 Demand Supply Gap).
 Sales in peso is derived from the total sales of the two flavors (Ube and Cookies
and Cream)

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Table 3.7 SWOT Analysis
Mission
To provide a nutritional
dessert that will benefit the
customer needs and will be
enjoyed by everyone.
Vision
We envision to be fully grown
enterprise that could satisfy
the taste and the health needs
of the customers.
# OPPORTUNITIES
1 Increasing numbers of health
conscious customer.
2 The location is suitable for
the store since it is accessible
to the customers.
3 New taste to the new market.
4 Advance technology
THREAT
1 Fortuitous events
2 Competitors are already well
established in the market.
3 The preferences of the
customers may vary.
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SWOT Analysis
# STRENGTH
1 D’ Amore Fruities is the
first ever product that
offers the combination of
fruit shakes and fruit
salad.
2 Reasonable price.
3 Location – Accessible to
its target market.
4 Availability
SO ACTIVITIES
(S1, O4)
Promote the products
uniqueness to the market.
(S1, O1)
The location is suitable and is
accessible for the customers
that provide the opportunity
for the owners to sell their
products.
(S2, O3)
Give discount promo to a
number of customers to
encourage them to try the
product.
(S4, O2)
Display tarpaulin or signage in
order to attract the attention of
the customers.
ST ACTIVITIES
(S1, S2, T2)
Offers innovative products
with reasonable price.
(S1, T3)
Listen to the customer’s
preference and suggestions.
# WEAKNESSES
1 Limited funds available
2 The freshness of the fruit is
limited
3 Only one of the three
proprietors has an experience
in handling a business.
4 Newly established to the
market.
WO ACTIVITIES
(W4, O4)
Use the social media in promoting
the product.
(W2, O1)
Determine the re-ordering point of
the supplies in order to maximize
the freshness of the fruits for the
benefit of the customers.
(W4, O1)
Build a good relationship with the
customers through providing them
a delicious yet healthy product.
(W4, O3)
Grab the opportunity of being
unique in the market to gain
customer’s attention and
satisfaction.
WT ACTIVITIES
(W3, T2)
Seek help to the knowledgeable
when it comes to running the
business.
(W1, T3)
Ask the customer’s preference on
what fruit do they wish to put or
not to put in their order in order to
satisfy their wants and save
inventory.
(W4, T2, T3)
Hit the customer’s gratification
through attending their
preferences.
20
Proposed Marketing Program & Positioning

Proposed Marketing Program/ Plan can also be described as a technique that helps

a business to decide on the best use of its resources to achieve corporate objectives. It can

also contain a full analysis of the strengths and weaknesses of a company, its organization

and its products.

Positioning

D’Amore Fruities is business offering a healthy yet delicious dessert in a very

reasonable price. By healthy, the proponents of D’Amore Fruities is proud to state that

the ingredients of the product are purely nutritious for the benefit of everyone. The

combination of the fruits is perfect for the customers on a nutritious diet and for those

who love fruit salad as a dessert. The price of the product is proportionate to the price of

the ingredients and with almost zero mark-up price to completely satisfy the customers

budget.

Product

The store offers a food product, specifically a dessert, composed of fruits,

gulaman, ice cream, and shaved ice. The proponents of the business will offer 20%

discount on their first 20 customers to encourage them to try the product. Also, the

products are on made-to-order basis in order to assure the freshness of the fruits and to

give the customers a quality product that could satisfy their taste.

Sales Strategy

The D’Amore Fruities will create a facebook page a tarpaulin in order to entice

their market and invite them to visit their store. The facebook page is great way to spread

the information about the store’s 20% discount promo, and to let the customers reach out

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College of Business and Accountancy, Notre Dame University 21
to us regarding their concerns and suggestions. The imprinted tarpaulin will obtain the

business’ information like the business name, logo, tag line, pictures and name of the

proponents, the picture of the product, location of the store, name of the facebook page,

contact number, and e-mail address of the business.

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College of Business and Accountancy, Notre Dame University 22
 CHAPTER IV

TECHNICAL FEASIBILITY

The technical feasibility of the business is the partner of the manpower of the

business. The ordering and production process of the business from listing the required

goods for the product down to the putting of fruits into a container (production process),

and the selling process of the business from welcoming the customers down to giving the

finish product is carefully defined with the corresponding time for every steps to improve

the productivity and capacity of the D’Amore Fruities. The products offered are made-to-

order for the benefit of the customers in order to preserve the freshness of the product.

The ingredients of the product will be bought within the city and will be meticulously

inspected by the proprietors. For the smooth run of the business, the machineries and

equipment, and the layout of the business are also determined in order to prepare the

needed materials ahead of time. These will help the business provide and efficient and

fast transaction with the customers.

Product Specification and Description

The product to be offered is a dessert that can be enjoyed by everyone. It is a

combination of fruit salad and fruit shake that is undoubtedly delicious and healthy. The

customers may suggest to remove an ingredient that they wish not to include in their

order. The customer may also choose between Ube and Cookies and Cream flavor of ice

cream that they wish to be put on top of their order

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College of Business and Accountancy, Notre Dame University 23
Table 4.1 Product Categories

Particular Ingredients Price

 Sliced Watermelon
 Sliced Apple
 Sliced Papaya
 Sliced Gulaman P 65.00
18oz. cup of fruities  Sliced Banana
 Milk Shakes
 Ice Cream (Ube,
Cookies or Cream)

Service Capacity and Operations Schedule

The capacity of the store as well as the proponents is based on the supply and the

schedule of the proponents. The products offered are made-to-order for the benefit of the

customers in order to preserve the freshness of the product. The ingredients of the product

will be bought within the city and will be meticulously inspected by the proprietors. As

for the inventory, it should be always checked from time to time so that the buying of

ingredients will be made as soon as possible. The store is open during weekdays and

Saturdays from 9am-5pm.

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College of Business and Accountancy, Notre Dame University 24
 Figure 4.1 Ordering and Production Process

Figure 4.2 Selling Process

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College of Business and Accountancy, Notre Dame University 25
Machinery and Equipment

The machine and equipment that will be used for the store operations are only

electric blender and ice crasher. These will help the business provide and efficient and

fast transaction with the customers. The store will also need equipment such as table,

chairs, knife and plastic container, ice cream scoop, and ice box for the storage of the

fruits, ice and gulaman.

Table 4.2 Machinery and Equipment

Name Product No. of Items Price Total

Specification
Blender  1.5L
Glass
1 P1,295.00
 Sharp P1,295.00
stainless
blade
 Safety
lock
switch
 With
plastic
stirrer for
easy
mixing
Ice Crasher  Electric
ice
1 P1,399.00 P1,399.00
crasher
Weighing Scale  For
measurem
1 P250.00 P250.00
ent of
fruits

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College of Business and Accountancy, Notre Dame University 26
 Name Product No. of Items Price Total
Specification
Chair  Made
from
13 P300.00 P3900.00
durable
plastic
 Color:
blue
 Height:
40cm
Ice Box  Ice box
15 liters
2 P650.00 P1300.00
 Dimensio
ns L-
40cm, W-
25cm, H-
32cm
Tables  Material:
Wooden
3 P250.00 P750.00
Chair
 Color:
Light
 Desktop
size:
13*13cm
/ 5.2*5.2
inch
 Desktop
height:
11.5cm/
5.5 inch
 Foldable
Desk
Plastic  Transpare
Container nt 1000ml
4 P10.00 P40.00
 Disposabl
e Plastic
food
container

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College of Business and Accountancy, Notre Dame University 27
 Name Product No. of Items Price Total
Specification
Knife  8inch
knife
2 P150.00 P300.00
 Steel
knife

Scoop  Stainless P150.00

steel ice
1 P150.00
 Set scoop

Plastic Cups  18 oz
disppos 5 bundles P85.00 P425.00
able
cups
Spoons  Disposa
ble
spoon 10 packs P19.00 P190.00

Tissue  Soft
tissue
10 packs P10.00 P100.00

Cellophane  Clear
celloph
ane 3 packs P65.00 P195.00
plastic
bags

Plant Location

For the business’ plant location, the store will be located along Notre Dame

Avenue, fronting Notre Dame University. Below is the location of the proposed business.

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College of Business and Accountancy, Notre Dame University 28
 Figure 4.3 Plant Location

Plant Layout

The store provides three (3) tables for the customers who wishes to dine in. There

is also a designated area for the storage of the utensils, preparation area, and the area for

the garbage bin. The Cashier area is placed beside the serving station for the customers to

access easily. The dimension of store is 6x6 feet.

Prepara
Utensils/washing tion
area Garbage can
Area

Cashier Area Serving station

Door

Table 1 Table 3

Table 2

Figure 4.4 Plant layout

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College of Business and Accountancy, Notre Dame University 29
 Figure 4.5 Front view of the Store

Building and Facilities

The store will be in front of Notre Dame University Cotabato City. A minor

beautification will be needed so that the store will be more presentable and easy to attract

customers.

Materials and Supplies

Materials and Supplies will be use for the daily business operation. Only the

receipts and the ballpen are needed to be purchased repeatedly.

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College of Business and Accountancy, Notre Dame University 30
Table 4.3 Materials and Supplies

Name Cost No. of Units Total Picture

Record Book 35.00 1 pc. P35.00

Trash Bin 120.00 1 pc. P120.00

Receipts 13.00 3 pads P39.00

Ball pen 6.00 3 pcs. P18.00

Utilities

The business will need only electricity and water as the utility. The expenses for

the electricity and water will not be included in the rent of the space.

Waste Disposal Management

The proponents will abide the general policy for the waste and disposal

management which imposed by the city government. The business will observe proper

segregation. Reduce, Re-use and Recycle will also be applied. The Recyclable and Re-

usable garbage will be donated to the unprivileged citizens outside the establishment

while the Non-biodegradable one will be collected by the maintenance in the

establishment and the payment for it will also be included with the rent expenses of the

store.

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College of Business and Accountancy, Notre Dame University 31
Labor Requirements

Before hiring the applicant, they must present the entire requirement needed in the

business. The applicants should look the store’s manager and present the requirements.

The manager will conduct an interview to the applicants.

Table 4.4 Production Cost

Measuremen Number Of Price Per

Ingredients Price Per Cup
t Units Unit
Powdered
1 Sachet 15 20g 50
Gulaman 0.3
Watermelon 1kl(1000g) 20 20g 50 0.4
Banana 1kl(1000g) 65 20g 50 1.3
Papaya 1kl(1000g) 45 20g 50 0.9
Evaporated
1 Can 25.9 60g 6
Milk 4.32
Sugar 1kl(1000g) 48 60g 11 4.36
Apple 1kl (1000g) 100 20g 50 2
Ice Cream 1.5l 245 25scoops 25 9.8
1.5l 230 25 25
Crashed Ice 1kl (1000g) 6 20g 50 0.12
Factory
Overhead
Cups 50pcs 200 50 4
Spoons 2packs 38 50 0.76
Total 28.26
Assumption:
 In order to determine the share of each ingredient in the manufacturing of the,
each ingredient that is needed in a single cup is carefully divided and measured.
 For the cup column indicates the grams or scoops needed in one product.
 The Number of Units column indicates the number of products that can be
produced of a one ingredient.
 The Price per Unit indicates the share of the ingredients in the price of the
product.

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College of Business and Accountancy, Notre Dame University 32
 CHAPTER V

LEGAL AND SOCIO ECONOMIC FEASIBILITY

In order for the business to run smoothly and legally, the proprietors must comply

the basic requirements required by the government in running a business. D’Amore

Fruities is under the Barangay Micro Business Enterprise (BMBE) and therefore

exempted from paying taxes. The legal aspects such as applying for barangay (district)

clearance. Mayor’s permit, license to operate, community tax certificate at the licensing

section with mayor’s office are the requirements from the government before a business

must operate. The ways to run the business without risking the environment is also one of

the common concerns tackled for the business will imply a well-managed waste disposal

process.

Taxation and Legal Feasibility

According to Republic Act No. 9178 Act of 2002 or also known as Barangay

Micro Business Enterprise (BMBE) “any business enterprise engaged in production,

processing, or manufacturing of products, including agro-processing, as well as trading

and services, with total assets of not more than P3 million. Such assets shall include those

arising from loans but not the land on which the plant and equipment are located.”

D’ Amore Fruities belongs to micro-business that were engaged in retailing

products and earns below ₱3,000,000.00 which the human resource are the partners or

owners itself. This makes the business avail the privilege of being exempted from Income

Tax and Minimum Wage law coverage. And on the authority of R.A. No. 9178 any

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College of Business and Accountancy, Notre Dame University 33
business that belongs to this type will be exempted from business tax. D’ Amore Fruities

is operated by partners making it qualified to register to Barangay Micro Business

Enterprise (BMBE).

Legal Aspect

Basically, a partnership is a form of business where two or more people share

ownership, as well as the responsibility for managing the company or business and the

income or losses the business generates. A partnership business legally comes into

existence by the articles of partnership which agreed upon by the partners with common

goals. A partnership agreement is a contract between two or more business partners that

is used to establish the responsibilities, and profit and loss distribution of each partner, as

well as other rules about the general partnership.

Before the business will start its actual operation, it must comply first the

government rules and regulations. The owners will apply for barangay (district)

clearance. Mayor’s permit, license to operate, community tax certificate at the licensing

section with mayor’s office must be obtained. When the business starts to operate, all the

arrangements between the supplier and the owner must be legal to achieve a good

relationship between them that will result to customer satisfaction.

Some of the legalities that will highly be needed are the one that the SEC will

grant as to the registration of the name of the business as well as the assurance of the

quality of the products and its legality, settling all the necessary requirements and pre-

requisites in line with the Local Government Code of the city in order to legally operate

in the city, identifying the business’ identity by getting a Barangay Clearance with the

affirmation of the barangay chairman together with his witnesses and the mandatory

Mayor’s Permit in local municipality.

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College of Business and Accountancy, Notre Dame University 34
Environmental Aspect

D’Amore Fruities Store wanted to ensure that its surroundings must be

maintained to be clean. It does not affect the natural resources nor worsen the pollution of

the city. The business will impose, apply and execute proper waste disposal management

for the employees as well as to the customers to maintain a clean environment in the

workplace. It is a way of keeping the city clean and green even with all of the

commitments of the business to the public.

Production Aspect

D’Amore Fruities will offer products for consumers. The proponents will produce

the finished dessert, that is composed of direct materials such as fruits and gulaman as the

main course of the product and among others and as well as indirect materials like

disposable cups that will serve as the container for all the ingredients. In line with this,

the business can produce and serve the product for customer satisfaction.

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College of Business and Accountancy, Notre Dame University 35
 CHAPTER VI

FINANCIAL FEASIBILITY

Financial Feasibility is composed of important Financial Statements of the

business such as: Total Projected Cost, Income Statement, Balance Sheet, and Statement

of Cash Flows. It also includes supporting schedules which are: Projected Sales,

Purchased Schedule, Statement of Changes in Owner’s Equity, Depreciation, Payback

Period, and Profitability Ratio. The Total Projected Cost shows the business expenses and

its initial working capital for the its annual operation amounting to P190,000. Income

Statement indicates how much the proponents will earn per annum. The business started

with ₱ 147,678.99 net income, over the years projected it reaches ₱ 476,870.13. Balance

Sheet exhibits the business net worth. On the first year of operation the total asset

including cash and non-current asset is ₱ 337,678.99 and after 5 years it reaches ₱

2,827,416.28. Statement of Cash Flows presents the cash inflow and outflow of the

business. For the year 2019 the ending cash balance is ₱ 331,602.27 and on the year 2024

the business has ₱2,828,925.97 as the ending cash balance. The supporting schedule

serves as a back-up to the Financial Statement presented which also includes the

necessary breakdown. The business will recover its capital within six months and twenty-

six days.

Total Projected Cost

The business should consider what the expenses for the whole operation of the

business such as fixed asset, pre-operating expense and initial working capital. The Table

D’Amore Fruities (Fruitfully ever After)

College of Business and Accountancy, Notre Dame University 36
6.1 Total Projected Cost below presents costs that the D’Amore Fruities will annually

incur in order to fund their Fixed Assets, Initial Working Capital, and Pre-Operating

Expense.

Table 6.1 Total Projected Cost

Total Projected Costs

Fixed Assets/ Property and
Equipment
Equipment 2,944.00
Furniture and Fixtures 6,400.00
Total Fixed Asset 9,344.00
Initial Working Capital
Purchases 56,520.61
Freight In 3,600.00
Factory Overhead 21,888.00
Rent Expense 21,000.00
Office Supplies 497.00
utilities expense 6,000.00 109,505.61
Pre-Operating Expense
Business Permits 1,500.00
Advertisement Expense 1,000.00
Product research and
development 1,000.00 3,500.00
Employees Share
Salaries E xpense 41,000.00
SSS Contribution 4,538.00
Pag-Ibig Contribution 1,800
PHILHEALTH Contribution 1,800
Retainers fee (Bookkeeper) 6,000
13th Month Pay 10,250 65,388.00
Total 187,737.61
Contingency fund 2,262.39
Total Projected Cost 190,000.00
Assumption:
 The Total Projected Cost is for the business to run smoothly is ₱190,000.00
which includes the contingency fund with the amount of ₱2,262.39. This
table includes the sum of the fixed assets, the initial working capital, and the
pre-operating expense for the business.

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College of Business and Accountancy, Notre Dame University 37
Sources of Financing

All proponents of the business set an arrangement for total amount of

₱187,737.61 with contingency of ₱2,262.39 a total of ₱190,000 which is equally divided

to the proponents. Each proponent will have 33.33% of capital contribution. The funds

will be accumulated from the owner’s savings. In case of bankruptcy, partners are in

charge in paying all the liabilities.

Financial Statement

Financial statement includes five year projected financial statements for the year

2019 to 2024, specifically: Income Statement, Cash Flow, balance sheet, Sales Schedule

and Statement of Changes in Equity. Table 6.2 Income Statement indicates how much

will the proponents earn per annum. Table 6.3 Cash Flow shows the money that is

moving in from the customers or clients that are buying the products, and the money that

is moving out of the business for the business’ expenses in a year. Table 6.4 Balance

Sheet provides the financial position of a business which states the assets, liabilities and

owner’s equity at particular point in time. In other words, balance sheet illustrates the

business’ net worth.

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College of Business and Accountancy, Notre Dame University 38
Table 6.2 Income Statement

Income Statement
2019 2020 2021 2022 2023 2024
585,000 1,544,451 1,528,9 1,513,353.2 1,497,804. 1,482,255
Sales .00 .07 02.14 0 27 .34
Less: Cost
of Goods 254,34 671,48 664,7 657,966. 651,206. 644,44
Sold 2.73 7.00 26.73 46 19 5.92
Gross 330,65 872,96 864,1 855,386. 846,598. 837,80
Profit 7.27 4.06 75.40 74 08 9.41
Operating
Expense
3,60 7,20 7,2 7,200. 7,200. 7,20
Freight In 0.00 0.00 00.00 00 00 0.00
Rent 21,00 42,00 42,0 42,000. 42,000. 42,00
Expense 0.00 0.00 00.00 00 00 0.00
Office 49 99 9 994. 994. 99
Supplies 7.00 4.00 94.00 00 00 4.00
Utilities 6,00 12,00 12,0 12,000. 12,000. 12,00
Expense 0.00 0.00 00.00 00 00 0.00
Business 1,50
Permits 0.00 1,500 1,500 1,500 1,500 1,500
Advertisem 1,00 1,00 1,00 1,00 1,00 1,00
ent Expense 0.00 0.00 0.00 0.00 0.00 0.00
Product
Research
and
Developme 1,00 1,00 1,00 1,00 1,00 1,00
nt 0.00 0.00 0.00 0.00 0.00 0.00
Salaries 117,00 234,00 234,0 234,000. 234,000. 234,00
Expense 0.00 0.00 00.00 00 00 0.00
Contributio 13,61 27,22 27,2 27,228. 27,228. 27,22
ns 4.00 8.00 28.00 00 00 8.00
6,00 12,00 12,0 12,000. 12,000. 12,00
Bookkeeper 0.00 0.00 00.00 00 00 0.00
13th Month 10,25 20,50 20,5 20,500. 20,500. 20,50
Pay 0.00 0.00 00.00 00 00 0.00
Depreciatio 1,51 1,51 1,5 1,517. 1,517. 1,51
n Expense 7.28 7.28 17.28 28 28 7.28
Total
Operating 182,97 360,93 360,9 360,939. 360,939. 360,93
Expense 8.28 9.28 39.28 28 28 9.28
147,67 512,02 503,2 494,447. 485,658. 476,87
Net Income 8.99 4.78 36.12 46 80 0.13
Assumption:
 The Income Statement indicates how much will the proponents earn per
annum.
 The Gross Profit is the difference between Sales and Cost of Goods Sold.
 The Total Operating Expense is deducted to the Gross Profit in order to
determine the Net Income of the business.

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College of Business and Accountancy, Notre Dame University 39
Table 6.3 Cash Flow

Cash Flow
2019 2020 2021 2022 2023 2024
Cash Beginning 1,356,897.7 1,856,362.4 2,347,038
Balance - 331,602.27 848,644.34 4 8 .56
Cash Investment 190,000.00
Cash Receipts from 1,513,353.2 1,497,804.2 1,482,255
Sales 585,000.00 1,544,451.07 1,528,902.14 0 7 .34
2,870,250.9 3,354,166.7 3,829,293
Total Cash Inflow 775,000.00 1,876,053.34 2,377,546.47 4 5 .89
Cash Disbursement
for:
Cost Of Goods 657,966.4 651,206.1 644,445
Manufactured 254,342.73 671,487.00 664,726.73 6 9 .92
Operating Expenses
Before Contingency
and Depreciation
3,600. 7,200. 7,20 7,200.0 7,200.
Freight In 00 00 0.00 7,200.00 0 00
21,000. 42,000. 42,00 42,000.0 42,000.
Rent Expense 00 00 0.00 42,000.00 0 00
497. 994. 99 994.0 994.
Office Supplies 00 00 4.00 994.00 0 00
6,000. 12,000. 12,00 12,000.0 12,000.
Utilities Expense 00 00 0.00 12,000.00 0 00
1,500.
Business Permits 00 1,500 1,500 1,500 1,500 1,500
1,000. 1,000. 1,000. 1,000. 1,000. 1,000.
Advertisement Expense 00 00 00 00 00 00
Product Research and 1,000. 1,000. 1,000. 1,000. 1,000. 1,000.
Development 00 00 00 00 00 00
117,000. 234,000. 234,00 234,000.0 234,000.
Salaries Expense 00 00 0.00 234,000.00 0 00
13,614. 27,228. 27,22 27,228.0 27,228.
Contributions 00 00 8.00 27,228.00 0 00
6,000. 12,000. 12,00 12,000.0 12,000.
Bookkeeper 00 00 0.00 12,000.00 0 00
10,250. 20,500. 20,50 20,500.0 20,500.
13th Month Pay 00 00 0.00 20,500.00 0 00
Total Operating
Expenses 181,461.00 357,422.00 357,422.00 357,422.00 357,422.00 357,422.00
Cash Paid for 1,013,888.4 1,007,128.1 1,000,367
Operating Activity 435,803.73 1,027,409.00 1,020,648.73 6 9 .92
Cash Flow for
Investing Activities
Cash Paid for
Equipment 7,594.00
Net Cash Flow Used in
Investing Activities 7,594.00 - - - - -
Excess from 1,013,888.4 1,007,128.1 1,000,367
Disbursement 443,397.73 1,027,409.00 1,020,648.73 6 9 .92
1,845,862.4 2,333,038.5 2,811,425
Cash Ending Balance 331,602.27 845,144.34 1,349,897.74 8 6 .97
Assumption:
 In order to determine the total cash flow, the Cash Beginning Balance, Cash
Investment and Cash Receipts from sales are summed up.

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College of Business and Accountancy, Notre Dame University 40
Table 6.4 Balance Sheet

Balance Sheet
2019 2020 2021 2022 2023 2024
Asset
Current
Asset
329,339.8 1,854,100.0 2,344,776.1 2,826,663
Cash 8 846,381.94 1,354,635.35 9 6 .58
Total
Current 331,602. 848,644.3 1,356,897.7 1,856,362.4 2,347,038.5 2,828,925
Asset 27 4 4 8 6 .97
Non-current
Asset
7,594. 7,594.0 7,594.0 7,594.0 7,594.0 7,594
Fixed Asset 00 0 0 0 0 .00
Less:
Accumulate
d 1,517. 3,034.5 4,551.8 6,069.1 7,586.4 9,103
Depreciation 28 6 4 2 1 .69
Total Non-
Current 6,076. 4,559.4 3,042.1 1,524.8 7.5 -
Asset 72 4 6 8 9 1,509.69
853,203.7 1,359,939.9 1,857,887.3 2,347,046.1 2,827,416
Total Asset 337,678.99 8 0 5 5 .28
Partner's
Equity
Amolar, 112,559. 284,401.2 453,313.3 619,295.7 782,348.7 942,472
Capital 66 6 0 8 2 .09
Datuali, 112,559. 284,401.2 453,313.3 619,295.7 782,348.7 942,472
Capital 66 6 0 8 2 .09
Reponte, 112,559. 284,401.2 453,313.3 619,295.7 782,348.7 942,472
Capital 66 6 0 8 2 .09
Total
Partner's 337,678. 853,203.7 1,359,939.9 1,857,887.3 2,347,046.1 2,827,416
Equity 99 8 0 5 5 .28
Total
Liability and 337,678. 853,203.7 1,359,939.9 1,857,887.3 2,347,046.1 2,827,416
Equity 99 8 0 5 5 .28
Assumption:
 Cash came from the Cash Ending Balance of Cash Flow each year.
 The Partner’s Equity came from the initial partnership investment.

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College of Business and Accountancy, Notre Dame University 41
Supporting Schedules

The supporting schedules includes the five- year projection of sales, purchase

schedule, Statement of Changes in Owner’s Equity, Depreciation, Payback Period and the

Profitability Ratio. Table 6.5 Projected Sales shows the forecasted sales of the business

given the projected sales in units and the price. Table 6.6.1 Purchase Schedule (6 months

of 2019) and table 6.6.2 Purchase Schedule (Annual Projection 2020- 2024) shows the

timetable of planned supply of materials. Table 6.7 Statement of Changes in Owner's

Equity portrays the changes in the capital balance of a business over the five operating years.

Table 6.8 Depreciation shows the decrease in value of the machineries used by the

business like the blender, ice crusher, and weighing scale, and the equipment like the

tables and chairs. Table 6.9 Payback Period shows how long will the proprietors wait

until the return on investment. In this case, the business will recover its capital within six

months and twenty-six days. Lastly, the table 6.10 Profitability Ratio presents the metrics

that determines the ability of the business to create earnings.

Table 6.5 Projected Sales

Sales Schedule
2019 2020 2021 2022 2023 2024

Sales in
Units 9,000 23,761 23,522 23,282 23,043 22,804

Selling
Price ₱ 65.00 ₱ 65.00 ₱ 65.00 ₱ 65.00 ₱ 65.00 ₱ 65.00
Total
Projected 585,00
Sales 0 1,544,451 1,528,902 1,513,353 1,497,804 1,482,255
Assumption:
 This table shows the Total Projected Sales of every year by Multiplying Sales in
Units and selling price of the product.

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Table 6.6.1 Purchase Schedule (6 months of 2019)

Year 24,000 1st 2nd 3rd 4th 5th 6th 2019

Monthly 2,000 50% 60% 70% 80% 90% 100% Total
Cost of 1,200.0 1,400.0 1,800.0 2,000.0 9,000
Goods Sold 1,000.00 0 0 1,600.00 0 0 .00
Finish
Goods, End -
Finish
Goods, Beg -
Units 1,200.0 1,400.0 1,800.0 2,000.0 9,000
Produced 1,000.00 0 0 1,600.00 0 0 .00
Production
Cost Per 28.2 28.2 28.
Unit 28.26 28.26 28.26 28.26 6 6 26
Goods
Available 33,912.3 39,564.4 45,216.4 50,868. 56,520.6 254,342
for Sale 28,260.30 6 2 8 55 1 .73
Raw
materials,
end - - - - - - -
Raw
materials,
beg - - - - - - -
Total 33,912.3 39,564.4 45,216.4 50,868. 56,520.6 254,342
Purchases 28,260.30 6 2 8 55 1 .73
Assumption:
 The Cost of sale for the year 2019 which have six (6) months operation. The
result for Total Cost of Goods sold have an assumption percentage every month.
 It also indicates the Production Cost per Unit.

Table 6.6.2 Purchase Schedule (Annual Projection 2020- 2024)

Cost of Goods Sold

2019 2020 2021 2022 2023 2024
Cost of Goods
Sold 9,000 23,761 23,522 23,282 23,043 22,804
Finish goods, end
Finish goods, beg
Units Produced 9,000 23,761 23,522 23,282 23,043 22,804
production cost
per unit ₱28.26 ₱28.26 ₱28.26 ₱28.26 ₱28.26 ₱28.26
Goods Available
for Sale 254,343 671,487 664,727 657,966 651,206 644,446
Raw materials,
end 0 0 0 0 0 0
Raw materials,
beg 0 0 0 0 0 0

Total Purchases 254,343 671,487 664,727 657,966 651,206 644,446

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Assumption:
 Cost of Goods Sold came from the Projected Sales of the year.
 Goods Available for Sale is the product unit produce and production cost per unit.

Table 6.7 Statement of Changes in Owner's Equity

Statement of Changes in Owner's Equity

2019 2020 2021 2022 2023 2024
Amolar, 782
Capital – beg 63,333.33 112,559.66 284,401.26 453,313.30 619,295.78 ,348.72
Add: Net 160
Income 49,226.33 171,841.59 168,912.04 165,982.49 163,052.93 ,123.38
942
Total 112,559.66 284,401.26 453,313.30 619,295.78 782,348.72 ,472.09
Less:
Drawing 0 0 0 0 0 0
Amolar, 942
Capital - end 112,559.66 284,401.26 453,313.30 619,295.78 782,348.72 ,472.09

Datuali, 782
Capital - beg 63,333.33 112,559.66 284,401.26 453,313.30 619,295.78 ,348.72
Add: Net 160
Income 49,226.33 171,841.59 168,912.04 165,982.49 163,052.93 ,123.38
942
Total 112,559.66 284,401.26 453,313.30 619,295.78 782,348.72 ,472.09
Less:
Drawing - - - - - -
Datuali, 942
Capital - end 112,559.66 284,401.26 453,313.30 619,295.78 782,348.72 ,472.09

Reponte, 782
Capital - beg 63,333.33 112,559.66 284,401.26 453,313.30 619,295.78 ,348.72
Add: Net 160
Income 49,226.33 171,841.59 168,912.04 165,982.49 163,052.93 ,123.38
942
Total 112,559.66 284,401.26 453,313.30 619,295.78 782,348.72 ,472.09
Less:
Drawing - - - - - -
Reponte, 942
Capital - end 112,559.66 284,401.26 453,313.30 619,295.78 782,348.72 ,472.09
Assumption:
 The capital beginning of the partners came from the Total Project Cost divided
equally.
 Capital e\Ending of the partners came from the summation of their capital
beginning and net income.

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Table 6.8 Depreciation

Deprecia
Equipme tion Scrap
nt Price Life span 10% p.a Value 2019 2020 2021 2022 2023

0.10 258.7
Blender 1,295.00 5 1.30 4 258.74 258.74 258.74 258.74
Ice 0.10 279.5
Crasher 1,399.00 5 1.40 2 279.52 279.52 279.52 279.52
Weighing 0.10 49.9
Scale 250.00 5 0.25 5 49.95 49.95 49.95 49.95
588.2
Total 2,944.00 1 588.21 588.21 588.21 588.21

0.10 779.2
Chair 3,900.00 5 3.90 2 779.22 779.22 779.22 779.22

0.10 149.8
Table 750.00 5 0.75 5 149.85 149.85 149.85 149.85
929.0
Total 4,650.00 7 929.07 929.07 929.07 929.07
Total
Deprecia 1,517.2 1,517.2 1,517.2 1,517.2 1,517.2
tion 7,594.00 8 8 8 8 8
Assumption:
 This table shows how to get the yearly depreciation by the difference of Price and
Scrap Value divided by 100.
 Total Depreciation was derived from the summation of total depreciation of
equity and total depreciation of furniture and fixtures.

Table 6.9 Payback Period

Payback Period

Initial Annual Cash Payback Years

Year
Investment Inflow Balance Required
190,000. 331,602 - 6 months and 26
2019 00 .27 141,602.27 days
Assumption:
 This table shows the Payback Period for the year 2019 by getting the difference of
Initial investment and Annual Cash Flow.

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Table 6.10 Profitability Ratio

Ratio Formula 2019 2020 2021 2022 2023 2024

Gross Gross
Profit Profit/Sal
Margin es 56.52% 56.52% 56.52% 56.52% 56.52% 56.52%
Return
on Net
Investme Income/S
nt ales 25.24% 33.28% 33.05% 32.80% 32.56% 32.31%
Net
Income/
Total
Liabilitie
Return s and
on Equity Capital 43.73% 60.35% 37.23% 26.79% 20.83% 16.98%
Assumption:
 This table shows the Ratio of 2019 to 2024 Gross Profit Margin, Return On
Investment, and Return on Equity.

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 CHAPTER VII

SUMMARY OF FINDINGS CONCLUSION AND RECOMMENDATION

Summary

The management and manpower function is a key supporting element in running

of a business. The business is composed of three full time employees such as the

manager, service crew, cashier, and one-part time employee, the bookkeeper. Employees

are given benefits and incentives such as SSS, PAG-IBIG (Home Development Mutual

Fund), and the 13th month pay. In order to nurture the business, the company provided

policies for the employees and for the customers for the betterment of the business.

The industry, the current and future market potential, opportunities, competition,

sales estimations, prospect buyers, and the planned course of action to take are discussed

and elaborated. The proponents used a questionnaire with 150 respondents in conducting

the survey and based on the result the business will be located in front of Notre Dame

University. The information gathered can be the foundation and the base of the business’

success and market opportunities such as the demand and supply of the industry, and the

projected sales for the next five (5) years of the business operation.

In order for the business to run smoothly and legally, the proprietors must comply

the basic requirements required by the government in running a business. The legality of

being tax exempted with accordance to the Barangay Micro Business Enterprise is

elaborated. The legal aspects such as applying for barangay (district) clearance. The ways

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to run the business without risking the environment is also one of the common concerns

tackled for the business will imply a well-managed waste disposal process.

The technical feasibility is the partner of the manpower of the business. The

ordering and production process of the business from listing the required goods for the

product down to the putting of fruits into a container (production process), and the selling

process of the business from welcoming the customers down to giving the finish product

is carefully defined with the corresponding time for every steps to improve the

productivity and capacity of the D’Amore Fruities. These will help the business provide

and efficient and fast transaction with the customers.

Financial Feasibility is composed of important Financial Statements of the

business such as: Total Projected Cost, Income Statement, Balance Sheet, and Statement

of Cash Flows. It also includes supporting schedules which are: Projected Sales,

Purchased Schedule, Statement of Changes in Owner’s Equity, Depreciation, Payback

Period, and Profitability Ratio. The Total Projected Cost shows the business expenses

and its initial working capital for the its annual operation. Income Statement indicates

how much will the proponents earn per annum. Balance Sheet shows the business net

worth. Statement of Cash Flows presents the cash inflow and outflow of the business.

The supporting schedule serves as a back-up to the Financial Statement presented which

also includes the necessary breakdown.

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Conclusion

After bearing in mind the significant factors in the study that the proponents

conducted such factors like the marketing, financial, technical and management and

socio-economic study. It is therefore recommended that D’Amore Fruities will be

pursued and the business establishes along Notre Dame Avenue, fronting Notre Dame

University. Therefore, the business is feasible and viable in the market.

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 REFERENCES

ONLINE RESOURCES:

http://smallbusiness.chron.com/importance-feasibility-study-69080.html
Jackie Lohrey, The Importance of a Feasibility Study

https://www.scribd.com/document/120227326/legal-and-taxation-aspect
Jogenn Karla Gagarin, Legal and taxation aspect

https://www.google.com.ph/search?
q=business+policies+for+customers&dcr=0&source=lnms&tbm=isch&sa
=X&ved=0ahUKEwjX7Z7HruXXAhUGlZQKHbSEDNsQ_AUICigB&bi
w=1366&bih=662#imgrc=7KU5cJzlb8kn-M
Return and refund policy template

https://resources.workable.com/employee-code-of-conduct-company-
policy
Sample Employee Code of Conduct Policy

http://smallbusiness.chron.com/examples-employee-policies-11564.html
Sherrie Scott, Examples of Employee Policies

http://dtpr.lib.athabascau.ca/action/download.php?filename=mba-
10/open/Mclact-AP-R2[1].pdf

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 APPENDIX A

Business Education Program

College of Business and Accountancy
Notre Dame University
Cotabato City

January 11, 2019

Dear Respondents:

Greetings of Peace!

We, Eilene Grace T. Amolar, Sittie Nurjannah S. Datuali, and Pearl Eda Mae J.
Reponte, are third year students taking up Bachelor of Science in Business
Administration major in Financial Management and Marketing Management and enrolled
in Fin/Mktg 014A - Project Feasibility Study, and currently working on a proposed
business project named “D’ Amore Fruities”.
In line with this, we would like to request for your cooperation in answering the prepared
questions. Your response will help us in completing our survey for our business. Rest
assured that all information will be treated with utmost confidentiality and will be utilized
for the sole purpose of the study.
Thank you for your time and support. God bless you and your family.
Respectfully yours,

EILENE GRACE T. AMOLAR

Group Representative

Noted by:

CATLYN B. ONTOY, MBA MARY ANN R. PASAJE, MBA

Project Adviser Project Coordinator

JOSEPH A. CASTILLON DR. RONALD G. MAMARIL, CPA

Program Head Dean

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 APPENDIX B

SURVEY QUESTIONNAIRE

Instructions: Kindly check your answer.

1. Do you like fresh fruit for your desert or refreshment?

[ ] Yes [ ] No (If no, proceed to question #4)

2. Have you tried eating dessert with fresh sliced fruits and gulaman as base, topped with ice
cream?

[ ] Yes [ ] No (If no, proceed to question #5)

3. If yes, at what store did you buy that product?

[ ] Sugarpappi [ ] Cheraf

[ ] Kai’s [ ] Others:

4. How often do you purchase and consume in a month?

[ ] Once [ ] Thrice

[ ] Twice [ ] Four or more

5. If D’ Amore Fruities establish a store which offers an 18oz dessert with fresh sliced fruits
and gulaman as base, topped with ice cream, are you willing to visit our store and buy our
product?

[ ] Yes [ ] No (If no, please proceed to question #10)

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 6. What flavor do you wish to buy?

[ ] Ube [ ] Cookies and Cream

7. How often are you willing to buy this in a week?

[ ] Once [ ] Thrice

[ ] Twice [ ] Four or more

8. How much are you willing to spend?

[ ] ₱60 below [ ] ₱61 - ₱70

[ ] ₱71 - ₱80 [ ] ₱81 and above

9. Where do you want this business to be located?

[ ] In front of NDU

[ ] Between NDC and RVM

[ ] In front of Sero Elementary School

[ ] Others: ________________

10. Factors that affecting your satisfaction

[ ] Price [ ] Taste [ ] Cleanliness
[ ] Service [ ] Packaging [ ] Preparation
[ ] Location

Kindly check the necessary information

Name (Optional): ________________________________

a) Sex [ ] Male [ ] Female

b) Age [ ] 8 – 13 [ ] 19 – 25

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 [ ] 14 – 18 [ ] 26 and above

c) Employment Status
[ ] Employed [ ] Self-employed
[ ] Student [ ] Unemployed

d) Monthly Allowance

[ ] ₱5,000 and below [ ] ₱10,001-₱15,000

[ ] ₱5,001-₱10,000 [ ] ₱15,001 and above

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 APPENDIX C

SSS Contribution Table

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 APPENDIX D

Philhealth Premium Contribution Table 2017

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 APPRENDIX E

Pag-Ibig Contribution Table

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 APPRENDIX F

Philippine Law on 13th Month Pay

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 APPENDIX C

EILENE GRACE T. AMOLAR

Purok Zion B, MBRH
Cotabato City
0906-954-7643
egamolar2795@gmail.com

Objectives: To obtain a management position, in which I am given the opportunity to

play a direct role in the unlimited growth and success of solid organization, and also to
execute my duty and responsibility well.
PERSONAL DATA

AGE: 24 y/o BIRTHDATE: March 27, 1995

GENDER: Female BIRTHPLACE: Cotabato City
HEIGHT: 5’0 CITIZENSHIP: Filipino
WEIGHT: 48 kg. RELIGION: Roman Catholic
EDUCATIONAL BACKGROUND

Secondary Education
Name of School: Dado National High School
Year Graduated: S.Y. 2011-2012

Elementary Education
Name of School: Kimpo Elementary School
Year Graduated: S.Y. 2007-2008
AWARDS AND CERTIFICATE

 Dean’s Lister S.Y 2012-2013 Second Semester (3rd Honor)

 Dean’s Lister S.Y. 2016-2017 Second Semester (3rd Honor)
 1st Runner-Up in Notre Dame Festival 2016 (Folk Dance)
 1st Runner –Up in Notre Dame Festival 2017 (Singing Solo)
 Champion in Notre Dame Festival 2018 (Impersonation)
 Personal Hygiene Seminar 2018
 Entrepreneurial Management Officer (Treasurer) 2018
 PFS Officer (Secretary) S.Y. 2019-2020
 JPCM President S.Y. 2019-2020

SKILLS AND CAPABILITIES

 Leadership Skills
 Communication Skills

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SITTIE NURJANNAH S. DATUALI

#16 Poblacion 8 Kakar Rosales Extension

Cotabato City
09261389485
datualijannah25@gmail.com

Objectives: To obtain a management position, in which I am given the opportunity to

play a direct role in the unlimited growth and success of solid organization.
PERSONAL DATA

AGE: 19 BIRTHDATE: May 25, 1999

GENDER: Female BIRTHPLACE: Cotabato City
HEIGHT: 5’1 CITIZENSHIP: Filipino
WEIGHT: 47 kg RELIGION: Islam
EDUCATIONAL BACKGROUND

Secondary Education
Name of School: Notre Dame of Cotabato
Year Graduated: March 2015

Elementary Education
Name of School: Sero Central Elementary School
Year Graduated: March 2011
AWARDS AND CERTIFICATE
 League of Freshmen Council 2015 – Business Manager
 Nursing Student’s Organization 2015 – Level 1 Vice President
 Actidamean 2016 – College Editor for CBA
 Actidamean 2017 – Associate Editor
 Product Development 2018 – President
 3rd Year PFS Class – Vice President
SKILLS AND CAPABILITIES

 Computer Literate
 Good Communication Skills
 Article Writing
 Leadership Skills

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PEARL EDA MAE J. REPONTE
Brgy. Limbo Latada Compound, Crossing Pinaring
Sultan Kudarat, Maguindanao
09204627316
pearledamae@gmail.com

Objectives: To obtain a management position, in which I am given the opportunity to

play a direct role in the unlimited growth and success of solid organization.
PERSONAL DATA

AGE: 20 BIRTHDATE: July 26, 1998

GENDER: Female BIRTHPLACE: Cotabato City
HEIGHT: 5’0 CITIZENSHIP: Filipino
WEIGHT: 49 kgs RELIGION: Roman Catholic
EDUCATIONAL BACKGROUND

Secondary Education
Name of School: Notre Dame of Cotabato
Year Graduated: March 2015

Elementary Education
Name of School: Cotabato City Cetral Pilot School
Year Graduated: March 2011
AWARDS AND CERTIFICATE

 3rd Year PFS Class – Ways and Means

 Entrepreneurial Management Over-all Auditor
 Entrepreneurial Management Class Secretary
 Strategic Planning Class Secretary
 JPCM Officer (Auditor) S.Y. 2019-2020
 Champion in Notre Dame Festival 2018 (Impersonation)
 Personal Hygiene Seminar 2018
 Project Feasibility Study – Ways and Means Officer

SKILLS AND CAPABILITIES

 Computer Literate
 Good Communication Skills

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 TABLE OF CONTENTS

Cover Page………………………..………………………………………………………i
Approval Sheets….…………...…………………...……………………………………..ii
Acknowledgement….............………………………………..…………………………..iii
Proposed Business Logo…………………………….....……………..…………………iv
Table of Contents…………………………………………….....……………….......…...v
Table of Figures and Tables………………….………………......……………………..vi
Executive Summary…………………………………..........…………...………………vii
CHAPTER I..................................................................................................................................1
INTRODUCTION....................................................................................................................1
Purpose of Pursuing Project Feasibility Study...................................................................2
The Proponents and Investors.............................................................................................2
Timing and Relevance of the Preparation of the Project Feasibility Study......................2
CHAPTER II................................................................................................................................3
MANAGEMENT AND MANPOWER FEASIBILITY.........................................................3
Basic Consideration..............................................................................................................3
Owners and Form of Ownership.........................................................................................4
Organizational Management...............................................................................................5
Officers and Key Personnel..................................................................................................6
Schedule of Salaries and Benefits........................................................................................8
Company Policies for Employees.......................................................................................10
Company Policies for Employees and Customer..............................................................11
Customer Feedback and Complaint..................................................................................11
Project Schedule..................................................................................................................12
CHAPTER III.............................................................................................................................13
MARKET STUDY..................................................................................................................13
Business Ideas.....................................................................................................................14
Differentiation.....................................................................................................................14
Opportunities......................................................................................................................14
Market.................................................................................................................................15

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 Proposed Marketing Program & Positioning...................................................................21
Positioning...........................................................................................................................21
Product................................................................................................................................21
Sales Strategy......................................................................................................................21
CHAPTER IV.............................................................................................................................23
TECHNICAL FEASIBILITY................................................................................................23
Product Specification and Description..............................................................................23
Service Capacity and Operations Schedule......................................................................24
Machinery and Equipment................................................................................................26
Plant Location.....................................................................................................................28
Plant Layout........................................................................................................................29
Building and Facilities........................................................................................................30
Materials and Supplies.......................................................................................................30
Utilities.................................................................................................................................31
Waste Disposal Management.............................................................................................31
Labor Requirements...........................................................................................................32
CHAPTER V...............................................................................................................................33
LEGAL AND SOCIO ECONOMIC FEASIBILITY............................................................33
Taxation and Legal Feasibility...........................................................................................33
Legal Aspect........................................................................................................................34
Environmental Aspect........................................................................................................35
Production Aspect...............................................................................................................35
CHAPTER VI.............................................................................................................................36
FINANCIAL FEASIBILITY.................................................................................................36
Total Projected Cost............................................................................................................36
Sources of Financing...........................................................................................................38
Financial Statement............................................................................................................38
Supporting Schedules.........................................................................................................42
CHAPTER VII............................................................................................................................47
SUMMARY OF FINDINGS CONCLUSION AND RECOMMENDATION.....................47
REFERENCES...........................................................................................................................50
APPENDIX.................................................................................................................................51

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 LIST OF FIGURES AND TABLES

Figure 2.1 Organizational Chart…………………………………..……………………5

Table 2.1 Officers and Key Personnel…………..…………...……………………..…...6

Table 2.2 D’ Amore Fruities’ Schedule of Salaries…………………………………….8

Table 2.3 D’ Amore Fruities’ Schedule of Salaries and Benefits (SSS)………………9

Table 2.4 D’ Amore Fruities’ Schedule of Salaries and Benefits ( PhilHealth)………9

Table 2.5 D’ Amore Fruities’ Schedule of Salaries and Benefits (PAG-IBIG)…. …..9

Table 2.6 13th Month Pay…………….…………………..…….……………....…........10

Table 2.7 Project Schedule……………………………………...…………...…………12

Table 3.1 Historical Demand………………………………………………………..…16

Table 3.2 Projected Demand……………………………………………………..…….16

Table 3.3 Historical Supply…………………………………………….………………17

Table 3.4 Projected Supply………………………………………………….……..…..17

Table 3.5 Demand and Supply Gap……………………………………………..…….18

Table 3.6 Projected Sales………………………………………………………...……..18

Table 3.7 SWOT Analysis………………………………………...…..………………..19

Table 4.1 Product Categories………………………………………………..…………23

Figure 4.1 Ordering and Production Process…………….…….……………….…….24

Figure 4.2 Selling Process……………………..….…….………………….…………..24

Table 4.2 Machinery and Equipment……………………..………………….………25

Figure 4.3 Plant Location…………..………………………………….….……………28

Figure 4.4 Plant layout………………………..……………………….....…………….28

Figure 4.5 Front view of the Store………………………….…………..……….…….29

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Table 4.3 Materials and Supplies……………………………………………...………30

Table 4.4 Production Cost…………………………………………………….………31

Table 6.1 Total Projected Cost……………………………….………………..………36

Table 6.2 Income Statement……………………………….………………….……….38

Table 6.3 Cash Flows…………………………..……………………………………….39

Table 6.4 Balance Sheet…………………………………………………………..…….40

Table 6.5 Projected Sales..……………………………………………………………..41

Table 6.6.1 Purchase Schedule (6 months of 2019)…………………………………...42
Table 6.6.2 Purchase Schedule (Annual Projection) ………………………………...42
Table 6.7 Statement of Changes in Owner’s Equity………………………………….43

Table 6.8 Depreciation…………………………………………………………..……...44

Table 6.9 Payback Period…………………………………….…………………..…….44

Table 6.10 Profitability Ratio………..……..………………………………..…..…….45

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