Appendix A: Company Process Mapping

The company’s summary of processes needed to operate

No Process Description Stakeholders Process No. of

Groups Category Employees
1 Deposit Taking The process of accepting Branch Tellers, Income 2,000
deposits from the clients. Branch Heads Generation
2 Loan Process The process of accepting loan Loan Department, Income 3,000
applications, review, approval, Credit Approval Generation
proceeds processing and Committee, Branch
collecting amortization loan Staff and Officers
from the clients.
3 Human Resource Backend 100
Management and Support
4 Marketing and Backend 300
Advertisement of and Support
the Products and
Services
5 Wealth Income 100
Management Generation
6

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POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
COLLEGE OF ACCOUNTANCY AND FINANCE
DEPARTMENT OF FINANCIAL MANAGEMENT
Appendix A: Company Process Mapping
The company’s summary of processes needed to operate

A. Process Groups Based on Size of B. Process Groups Based on Process Category

Employees
Wealth Management
2%

Marketing & Ads Backend/Support

5% 40%

HR Management
2%
Income Generation
Loan Process 60%
55%

Deposit Taking
36%

The largest process is the Loan Process which has a total Most of the employees work for the process of generating
of to 3 000 employees or accounts to 55% of the income for the company which is 60% These processes
manpower distribution. include Deposit Taking, Loan Process, Wealth
Management which holds 5 100 employees

Conclusion: Based on the results of our mapping, Loan Process is a critical function to the company. Hence, this will
be the focus of our business process analysis. The largest process group and an income generation category.

Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
COLLEGE OF ACCOUNTANCY AND FINANCE
DEPARTMENT OF FINANCIAL MANAGEMENT
Appendix B: Process Flow or Flowchart
Detailed Illustration of the Critical Process of the Company

E-commerce Order Processing (Specific to Order Preparation)

The Sorting Department plays a critical role in ensuring that customer orders are accurately categorized, packed, and prepared for
shipment. This stage bridges the gap between order confirmation and final delivery, making efficiency and accuracy essential.

Step-by-Step Narrative of the Process Flow

1. Once a customer places an order and payment is verified, the Warehouse Management System (WMS) automatically routes the order
details to the Sorting Department. The system generates a Sorting List. The Sorting Processor prints the 6 details for 1 order slip which
includes:

 Order ID
 Product SKUs (Stock Keeping Units)
 Item quantity per order
 Weight and Size per order
 Storage location in the warehouse
 Shipping priority (standard, express, same-day delivery, etc.)
 Customer details (name, address, special instructions)

2. The Sorting Processor retrieves the printed copies from the machine in another floor and manually categorize the printed items based on
shipping zones, carrier, fragility and special handling, weight and size of the order.
3. The Warehouse Processor prints also the 6 details for 1 order slip and retrieves items based on the sorting list.
4. The Warehouse Processor retrieves the items from the warehouse.
5. The Warehouse Processor delivers the items to Sorting Department and performs matching of its printed copies to the printed copies of
the Sorting Processor.
6. The Sorting Processor checks the items to ensure:
 Correct SKU and product description
 Accurate quantity per order
 No visible defects or damages

Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
COLLEGE OF ACCOUNTANCY AND FINANCE
DEPARTMENT OF FINANCIAL MANAGEMENT
Appendix B: Process Flow or Flowchart
Detailed Illustration of the Critical Process of the Company

E-commerce Order Processing (Specific to Order Preparation)

6. Any discrepancies (missing, incorrect, or damaged items) trigger an exception process, where the order is returned to
the Warehouse Processor.
7. Once verified correct and without damage, items are sorted by the Sorting Processor into designated bins or conveyor
belts based on multiple criteria:
• Shipping Zone – Local, national, or international orders
• Carrier Partner – Specific couriers based on customer selection or best logistics route
• Fragility & Special Handling – Sorting based on breakable, perishable, or high-value items that require extra care
• Shipping zones
• shipping zones and weight and size
8. Orders requiring multiple items are consolidated by the Sorting Processor into one batch before proceeding to packing.
9. Before packing, the Quality Control Officer (QC) performs a final check to ensure:
• Items match the invoice and packing slip
• Products are in good condition and meet packaging requirements
• Items requiring special packaging (e.g., bubble wrap, cold storage, or security seals) are properly handled
• Orders that fail QCO checks are rerouted for corrections, while approved orders proceed to packing.
10. Packing Processor prints the 6 details for 1 order slip packs.
11. Packing Processor packs the items following specific packaging guidelines to ensure product safety and shipping
efficiency. The process includes:
11.1 Selecting the Right Packaging
• Corrugated boxes, bubble mailers, or poly bags based on item size and fragility
• Additional cushioning (foam inserts, air pillows, bubble wrap) for delicate items
• Tamper-proof seals for high-value products
• Cold storage packaging (if required for perishables)

Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
COLLEGE OF ACCOUNTANCY AND FINANCE
DEPARTMENT OF FINANCIAL MANAGEMENT
Appendix B: Process Flow or Flowchart
Detailed Illustration of the Critical Process of the Company

E-commerce Order Processing (Specific to Order Preparation)

11.2 Printing and Attaching Order Labels

• The system generates a packing slip with itemized details of the order
• A shipping label is printed, including customer address, tracking number, and courier details
• Any necessary hazard or handling labels (e.g., "Fragile," "Handle with Care," "Liquid Contents") are attached
11.3 Barcode Scanning and Packaging Confirmation
• The final package is scanned to confirm that the order has been packed correctly
• The WMS updates order status to "Packed – Ready for Shipment"
• The package is moved to the Dispatch Area for courier pickup
12. Once packed and labeled, the orders are sorted once more by Sorting Processor per courier partner and shipping
route.
13. Dispatch Officer organizes shipments and hands over orders to the courier or delivery partner by schedules and
vehicle loading efficiency. If any issues arise during sorting or packing (e.g., missing items, incorrect packaging, or
damaged goods), the order is flagged for:
• Manual repicking (if an item is missing or incorrect)
• Repacking (if packaging is damaged or incorrect)
• Quality reinspection (if an item appears defective)
• Once corrections are made, the order follows the standard workflow back to the packing stage.
14. Before loading to the delivery vehicle, the Dispatch Officer logs each items in its logbook the details
15. Dispatch Officer submits the logbook to the Sorting Officer to update the order system to ensure real-time tracking
updates for customers. Customer notified that their order has been shipped.

Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
COLLEGE OF ACCOUNTANCY AND FINANCE
DEPARTMENT OF FINANCIAL MANAGEMENT
 Appendix B: Process Flow or Flowchart
Detailed Illustration of the Critical Process of the Company

E-commerce Order Processing (Specific to Order Preparation)

Order Picking: Order Picking: Order Picking Item

Sorting Processor Item Verification:
Sorting Sorting Processor Verification: The
Start Processor prints retrieves the printed Manual
manually Input
categorize Warehouse
Warehouse
copies from the Processor
the 6 details for printed copies based Processor prints
machine in another retrieves items
1 order slip on defined criteria. the 6 details for 1
floor from the
order slip warehouse
A B
Sorting
Preparation: No No
Sorting
Sorting Processor Sorting Sorting Preparation:
sort and place items Yes Correct Yes Free of Preparation: Preparation: Warehouse
into the designated Details Damage? Sorting Processor Warehouse Processor
bins or conveyor ? checks the order Processor and delivers items to
belt details Sorting Processor Sorting Dept.
compare their printed
copies
A
Quality Control: No No Packing Process Packing Process
Yes Packing Process
Quality Control Free of Yes Correct and Labeling: and Labeling: and Labeling:
Officer performs Damage? Details Packing Processor Packing Processor Packing Processor
checking of the ? prints the 6 details attaches labels to the packs the items
sorted items. for 1 order slip items according to box,
groups and label

No B No
Dispatching: Dispatching: Dispatching: Packing Final Checking –
Sorting Officer Dispatch Officer logs Yes Correct
Yes Free of
Processor packs the Quality Re-
End updates the order
system to ensure
each items in its boxes per courier and Details Damage? inspection: Dispatch
logbook the details shipping route ? Officer checks the
Customer real-time tracking for
and submits to completeness and
notified that customers.
Sorting Officer defect
order has been
shipped.

Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
COLLEGE OF ACCOUNTANCY AND FINANCE
DEPARTMENT OF FINANCIAL MANAGEMENT
Appendix C: SIPOC
E-commerce Order Processing (Specific to Order Preparation)
Suppliers Inputs Process Outputs Customers
Client Order START Order Slip Sorting Processor

Pick Order from the system

Sorting Processor Order Slip None – self confirmation Warehouse Processor
Verify the order from the list

Retrieve order from

Sorting Processor and
Warehouse Processor Order Slip Retrieved Order
warehouse Quality Control Officer

Conduct Quality Control 1 Passed and Returned

Quality Control Officer Retrieved Order Warehouse Processor
Retrieved Order
Sort and prepare the order
Passed and Returned
Quality Control Officer Sorted Order Warehouse Processor
Conduct Quality Control 2 Sorted Order

Packing Processor Order Slip Pack and label the order Order Label Dispatch Officer

Conduct Quality Control 3 Passed and Returned

Quality Control Officer Labeled Order Warehouse Processor
Labeled Order
Box the order
Warehouse Processor Passed Labeled Order Boxed Labeled Order Dispatch Officer
Dispatch the order

Dispatch Officer Boxed Labeled Order Update the order system Logbook Sorting Processor

END
Sorting Processor Logbook Updated Order Status Client

Lead time to finish the entire process – 4 hours for 100 orders

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POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
COLLEGE OF ACCOUNTANCY AND FINANCE
DEPARTMENT OF FINANCIAL MANAGEMENT
Appendix C: SIPOC
E-commerce Order Processing (Specific to Order Preparation)

Findings and Observations

1. Under Supplier column, the Quality Control Officer appeared thrice in different and not sequential
manner, an indication that there are multiple activities done by it.
2. Under Customer column, the Warehouse Officer appeared four times in different and not
sequential manner, an indication that there are multiple activities done by it.
3. Quality Control Officer and Warehouse Officer appearing several times in not sequential
manner may indicate bottleneck.
4. Under Input column, Order Slip appeared three times, an indication that this has been repetitively
produced.
5. Under Output column, the Sorting Processor is doing a process without output, an indication of
unwanted step.
6. The first Supplier, who is the Client is also the last Customer. This is a good sign which signals
a customer feedback mechanism

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COLLEGE OF ACCOUNTANCY AND FINANCE
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Appendix D: DOWNTIME (Lean Six Sigma)
Potential Process Wastes of the Company with Impact – [Department 1 Name]

Impact
Waste Type Description of Waste Root Cause Impact to the Company
Level
[E.g., Increased rework costs,
[E.g., High defect rate in product [E.g., Lack of standardized
Defects assembly] quality control checks]
customer dissatisfaction, return 5
processing expenses]
[E.g., Producing excess [E.g., Increased holding costs,
Overproduction inventory beyond demand]
[E.g., Poor demand forecasting]
wasted materials]
3

[E.g., Delays in approval for [E.g., Multiple approval layers, [E.g., Increased lead time,
Waiting procurement requests] manual approval process] potential loss of customers]
3

Non-utilized [E.g., Highly skilled employees [E.g., Lack of automation,

[E.g., Wasted expertise, reduced
innovation, employee 3
Talent performing repetitive data entry] improper resource allocation]
dissatisfaction]
[E.g., Frequent unnecessary
Transportation
[E.g., Increased handling costs,
movement of raw materials [E.g., Poor facility layout] 2
longer processing time]
across departments]

Inventory
[E.g., Excess raw materials [E.g., Poor inventory [E.g., High storage costs,
4
leading to waste] management] material obsolescence]
[E.g., Employees walking long [E.g., Inefficient workstation [E.g., Wasted time, reduced
Motion distances to access tools] layout] efficiency]
4

[E.g., Manual double-checking of [E.g., Lack of trust in initial [E.g., Increased processing time,
Extra-processing already validated data] validation system] inefficiency]
3

Impact Level Legend (Loss, Additional Cost, Additional Turn-around-Time, Delay, Low Productivity, etc) Note from Gem: you can list as many times
1 – No Impact , 2 – Minimal Impact, 3 – Moderate Impact, 4 – High Impact, 5 – Severe Impact as you want based on your observation

Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
COLLEGE OF ACCOUNTANCY AND FINANCE
DEPARTMENT OF FINANCIAL MANAGEMENT
Appendix D: DOWNTIME (Lean Six Sigma)
Potential Process Wastes of the Company with Impact – [Department 2 Name]

Impact
Waste Type Description of Waste Root Cause Impact to the Company
Level
[E.g., Increased rework costs,
[E.g., High defect rate in product [E.g., Lack of standardized
Defects assembly] quality control checks]
customer dissatisfaction, return 5
processing expenses]
[E.g., Producing excess [E.g., Increased holding costs,
Overproduction inventory beyond demand]
[E.g., Poor demand forecasting]
wasted materials]
3

[E.g., Delays in approval for [E.g., Multiple approval layers, [E.g., Increased lead time,
Waiting procurement requests] manual approval process] potential loss of customers]
3

Non-utilized [E.g., Highly skilled employees [E.g., Lack of automation,

[E.g., Wasted expertise, reduced
innovation, employee 3
Talent performing repetitive data entry] improper resource allocation]
dissatisfaction]
[E.g., Frequent unnecessary
Transportation
[E.g., Increased handling costs,
movement of raw materials [E.g., Poor facility layout] 2
longer processing time]
across departments]

Inventory
[E.g., Excess raw materials [E.g., Poor inventory [E.g., High storage costs,
4
leading to waste] management] material obsolescence]
[E.g., Employees walking long [E.g., Inefficient workstation [E.g., Wasted time, reduced
Motion distances to access tools] layout] efficiency]
4

[E.g., Manual double-checking of [E.g., Lack of trust in initial [E.g., Increased processing time,
Extra-processing already validated data] validation system] inefficiency]
3

Impact Level Legend (Loss, Additional Cost, Additional Turn-around-Time, Delay, Low Productivity, etc) Note from Gem: you can list as many times
1 – No Impact , 2 – Minimal Impact, 3 – Moderate Impact, 4 – High Impact, 5 – Severe Impact as you want based on your observation

Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
COLLEGE OF ACCOUNTANCY AND FINANCE
DEPARTMENT OF FINANCIAL MANAGEMENT
Appendix E: Time and Motion Study
Work Efficiency and Maximization of Employees with Tasks

No. Processes or Steps Performed Item Time Spent Quantity Quantity Time Spent Time Spent Remarks / Notes
By per per day per Day per Day
Process
in Minutes per in hours per
day day
1 employee can only
accommodate for every
retrieves the items Warehouse 100 orders per day.
1 order 5 mins 1 100 per day 500 8
from the warehouse Processor Additional order would be
equivalent to overtime
already
Appendix F: Risk and Control Matrix (RACM)
Measuring the Identified Risk Items of the Company

No RISK TYPE RISK DESCRIPTION LIKELIHOOD IMPACT RISK SCORE CONTROL NEW RISK RESIDUAL RISK
•Market Risk (1,2,3,4,5) (1,2,3,4,5) •Very Low Itemize the existing controls. SCORE Accept – if you will
•Reputational Risk •Low Write “None” if no controls are in place •Very Low accept and tolerate the
•Credit Risk •Low
•Moderate risk by managing it.
•Financial Risk •Moderate (M)
or
•High •High (H)
•Operational Risk
•Critical •Critical (C) Treat – if you will not
•Technological Risk
Assess if the accept or tolerate it by
•Legal Risk
controls in place putting mitigating plans
will mitigate or
or actions
lessen the risk
score
Data Breaches due to
Technological unauthorized access to ❖ The Computer that store the
1 5 5 Critical High Treat
Risk sensitive information can information has a password
result in financial losses.
2
3
4
5
6
7
8
9
10
Appendix G: Porter’s Five Forces - Competitive Rivalry
Discussion of the Mcdonald’s Competitive Dynamics in the Market

Competitive Pricing Strategy Market

OVERAL
Advantage (unique / Presence - Recognition and Longevity
Company Key Products/ Services Rate
about the company
Rate
Price
Rate Marketing Strategy Rate
Branches
Rate
awards
Rate
(Philippines)
Rate L
RATING
or products) Competitiveness (Philippines)
Macdonald's 1. Burgers & Sandwiches: Big Mac, Quarter Pounder,
Cheeseburger, McChicken, Filet-O-Fish McDonald's: Globally
Leverages global brand
2. Chicken: McNuggets, McChicken Sandwich, Spicy recognized for its brand
- chicken fillet recognition with localized
McCrispy value and customer
- party packages Value-Based marketing campaigns
3. Fries & Sides: World-famous Fries, Apple Pie, satisfaction. Specific
Mozzarella Sticks 5
- trademark crispy fried
chicken
4
Pricing – Pricing
based on customer
5
- Mainstream media
- Socmed
5 Approx. 650 4 awards in the Philippines 5 44 years 5 4.7
4. Breakfast: Egg McMuffin, Sausage McMuffin, include accolades for
- value meals with toys perception of value - Print ads
Hotcakes, Hash Browns corporate social
- digital marketing
5. Drinks & Desserts: McFlurry, Sundaes, Soft responsibility and
Drinks, Coffee employment practices.

Jollibee 1. Burgers & Sandwiches: Yumburger, Amazing

Aloha, Champ Burger Leverages global brand
2. Chicken: Chickenjoy (fried chicken), Spicy - very popular to kids recognition with localized
In 2024, Jollibee was
Chickenjoy - party packages marketing campaigns
Competitive ranked as Southeast
3. Filipino Dishes: Jolly Spaghetti (sweet-style), - trademark "langhap Mainstream media
Burger Steak with Rice 5 sarap" 5
Pricing – Setting
prices based on
5 - Mainstream media 5 Approx. 1,150 5
Asia's top food brand,
surpassing global giants
5 47 years 5 5.0
4. Sides & Desserts: Jolly Fries, Peach Mango Pie, - trademark filipino tasty, - Socmed
competitors like McDonald's and
Choco Sundae tender juicy fried chicken - Print ads
KFC.
5. Breakfast: Breakfast Joys (Tocino, Longganisa, - jolly kid meal with toys - digital marketing
Corned Beef with Rice)

Burger King 1. Burgers: Whopper, Bacon King, Double

Cheeseburger
Targets younger audiences with
edgy and humorous advertising. Recognized for
- popular to young adults
2. Chicken: Chicken Fries, Original Chicken The brand often engages in innovative marketing
and working young
Sandwich, Spicy Chicken Sandwich Premium Pricing – playful rivalry with competitors campaigns and product
professionals
4.3
3. Sides & Fries: Onion Rings, French Fries, High prices for and utilizes digital platforms to offerings. Specific
5 - various variance of 4 3 5 Approx. 132 3 5 28 years 5
Mozzarella Sticks luxury or exclusive amplify its campaigns. awards in the Philippines
burgers and sandwiches
4. Breakfast: Croissan’wich, Biscuit Sandwiches, products - Mainstream media are limited, but the brand
- cheap quality ice coffee
Pancakes - Socmed maintains a strong global
- cheap quality fries
5. Drinks & Desserts: Hershey’s Sundae Pie, - Print ads presence.
Shakes, Soft Drinks - digital marketing

Legend Description Conclusion: Mcdonald's score is 4.7 which is near to highly competitive against the top
1 - Not Competitive Intensity of the force in the market has no impact to the industry or competitors competitors. This means that the company is among the top companies in the food industry
2 - Low Competitive Intensity of the force in the market has minimal impact that might affect the industry or competitors second to Jollibee. Its weakest points are 1) "unique about the company or products" which
3 - Moderately Competitive Intensity of the force in the market has moderate impact to the industry or competitors
4 - Highly Competitive Intensity of the force in the market has high impact to the industry or competitors
creates more opportunities for the company, and 2) Number of Branches which is only 650
5 - Very Highly Competitive Intensity of the force in the market has very high impact to the industry or competitors compared to its top competitor (Jollibee) which has 1,150 branches nationwide.
Appendix i: SWOT Analysis
Strengths, Weaknesses, Opportunities, and Threats Associated to the Company

STRENGTHS WEAKNESSES
 Strong global brand and customer  High pricing compared to competitors
loyalty  Overdependence on the U.S. market
 High-quality coffee and diverse  Store saturation leading to market
product offerings cannibalization
 Effective supply chain management

OPPORTUNITIES THREATS
 Expansion into emerging markets  Rising costs of coffee beans and raw
 Innovation in sustainable materials
packaging and eco-friendly  Intense competition from local and
initiatives international brands
 Growth in digital and mobile  Changing consumer preferences
ordering platforms towards healthier options

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POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
COLLEGE OF ACCOUNTANCY AND FINANCE
DEPARTMENT OF FINANCIAL MANAGEMENT
Appendix ii: PESTLE Analysis
External Factors Affecting the Company

P E S T L E
Political Environment Social Technological Legal Environmental

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COLLEGE OF ACCOUNTANCY AND FINANCE
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