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Feasibility Study

This document is a feasibility study for a new product called 'Fisheese Lumpia,' which combines fish flakes and cheese in a traditional Filipino spring roll. It outlines the research methodology, product description, and various aspects of the business including technical, marketing, financing, and management considerations. The study aims to evaluate the product's market potential and its benefits to consumers, while also acknowledging the support received from various individuals and organizations involved in the project.

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Raquel Panillos
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© All Rights Reserved
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0% found this document useful (0 votes)
26 views37 pages

Feasibility Study

This document is a feasibility study for a new product called 'Fisheese Lumpia,' which combines fish flakes and cheese in a traditional Filipino spring roll. It outlines the research methodology, product description, and various aspects of the business including technical, marketing, financing, and management considerations. The study aims to evaluate the product's market potential and its benefits to consumers, while also acknowledging the support received from various individuals and organizations involved in the project.

Uploaded by

Raquel Panillos
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

ACKNOWLEDGEMENT

The researcher would indebted to so people who have suggested and shared
their ideas to the conceptualization of this research.

This Feasibility Study has been made possible by the guidance, supervision,
cooperation and participation of the following:

To our Almighty God who always look up and secure the safety of the proponents
in doing this project.

To our parents for the financial assistance and who always guide and give words
of wisdom to inspire us in doing our best in preparing the Feasibility Study.

To our beloved intelligent Professor, Marie Joy V. Odron, who has greatly shared
his knowledge with us with patience and diligence in helping us meet the necessary
works for the completion of our Feasibility Study.

Sincerest gratitude is extended also to our respondents, the Business


Administration Students of Essu-Main, Borongan for the time they spent in the interview.

Together, we sincerely acknowledge and give thanks the person/s mentioned


above who have brought the success of doing this Feasibility Study. We are very
grateful for this wonderful accomplishment.

Partners combine its expertise in running this business with the help of our
parents and guardians who hands out their support financially to make this project
successful. The management is not only looking forward to self-benefit but also with the
customers and community. Proving good quality products that ensures the safety and
satisfaction of the customer.

1|Page
CHAPTER I

Introduction

A Filipino Lumpia with a twist is what we are introducing to the market. For this

brand perception that we formalize, we would like to linger the interest of the buyers and

also the consumer with our version of lumpia that we called Fisheese Lumpia. We

would like to introduce our lumpia with a twist of seasoned fish flakes with melted

cheese. Lumpia, is a popular Filipino dish, are essentially spring rolls, typically enjoyed

as an appetizer or snack. They are made with thin, paper-like or crepe-like pastry skin

called “lumpia wrappers” with a filling of fish and cheese.

Nowadays, entrepreneurs are selling a usual variety of lumpia dishes that we

usually eat and taste at home without trying to explore what will make the product more

likely to be purchasable. Introducing a lumpia dish with filling of fish and melted cheese

is what makes our product more unique and new to the market. A Fisheese Lumpia is

not just for appetizers or snacks, you can also eat this as your main dish for breakfast,

lunch or dinner. This is a delicious version of Filipino Lumpia which people would like it

because of its health benefits.

Background of the Study

We make this product proposal for the purpose that, we want to serve our valued

customers in a new product dishes, by introducing them a fisheese lumpia that will

surely enjoy by our target customers. We add special ingredients for our product such

as Fish flakes and melted cheese. These type of lumpia is not really common and not

available in our market, so we offer a fisheese lumpia with a twist of flavor. This

delightful snack combines the savory taste of fish and melt-in-your-mouth goodness of

cheese, all wrapped in a crispy, golden lumpia wrapper. This innovative product offers

an exciting experience for consumers who have crave a fusion of traditional Filipino

flavors with a modern influence. Perfect as a snack, appetizer, main dish or a party

2|Page
food. This business is run by the selected students of BSHM-3B at ESSU-MAIN

CAMPUS.

Statement of the Problem

This feasibility study is intended to evaluate the feasibility of selling

“Fisheese Lumpia”

Specifically, it aims to evaluate and analyze the following areas:

 The Technical aspect of the study

 Product Description

 Product Process

 Equipment/Materials

 The Marketing aspect of the study

 General Business Condition

 Competitive Condition

 Target Market

 Demand

 Product

 Pricing Strategy

 Packaging

 The Financing aspect of the study

 Capitalization

 Sources of Funds

 Total Sales

 Total expenses

 Income Statement (2 months projected)

 Balance Sheet (2 months projected)

 Cash Flow Statement (2 months projected)

 The Management aspect of the Study

 Form of ownership

 Job Analysis

3|Page
 Management Policies

 The Socio-Economic aspect of the Study

 Contribution Income

 Contribution to the Government

Conceptual Framework

The technical study of the project comprises product description, product

process, equipment and materials. In this area, it discusses on how the product

“Fisheese Lumpia” is produce, what ingredients and materials are needed, and where

will the researchers going to sell their products.

The marketing study covers the general business condition, competitive

condition, target market, demand, supply, product, and pricing strategy. This area talks

about the structured questionnaire floated to the respondents and the result determines

the demand and supply and for the researchers to know whether their product will

penetrate the target market.

The capitalization, sources the financial study shows the capitalization, sources

of funds, total sales, total expenses, income statement, balance sheet, and cash flow

statement. This area discusses if the business is profitable or not. In addition, it serves

as a guide for the researchers to know if the transactions within 2 months is increasing.

4|Page
Framework of the Study

TECHNICAL MARKETING FINANCING

Product General Business


Description Capitalization
Condition

Product
Competitive
Process Condition Sources of Funds

Materials/
Equipment Demand Total Sales

Product Total Expenses

Pricing Income
Strategy Statement

Balance
Sheet

Cash Flow
Statement

5|Page
Scope and Limitation of the Study

This study of the “Fisheese Lumpia” business is created by the students of

Eastern Samar State University Main Campus and will be based on marketing,

technical, management and financial aspect of business. Students will be covered as

part of the respondents. The product will be disseminated through direct selling and

orders are also accepted from the customer within in Tabunan and Maypangdan,

Borongan City from those who are willing to purchase our product.

Significance of the Study

The study gives the consumer a product that is affordable and has some twist

that is not common in a Lumpia dish.

This section will provide a brief description on the various significances of the

study given.

To the customers - the researchers believed that the customers will benefit because

the study was made for them and our product has many health benefits that is good to

their health. The researcher had priced the product at a reasonable price through the

survey we conducted and the costing we made. We assure that everyone can afford our

product.

To the researchers - in doing the study, the researchers have acquired new skills and

experiences that they can use in their future profession .This study will give them

knowledge on how to manage a real business, and this will be a huge help for them

especially when they walk towards the path of the business world.

The study gives the consumer a product that is affordable and we will assure that

this is a safe and healthy product, because our Fisheese Lumpia is rich in protein that is

good to our bones, muscles and heart.

6|Page
Furthermore, this feasibility study will serve as a guide and a stepping stone to

those students who would want to put up their own business. Also this will help the

student’s decision-making determine whether or not a proposed project or investment is

likely to be successful.

Definition of Terms

For a better comprehension on this feasibility study, the following definitions of

terms are provided:

 Balance Sheet - one of the financial statements that show the total assets, total

liabilities and equity of a business

 Break-even Point - refers to an indicator of the volume where profits equal zero,

which means no gain, no loss

 Capitalization - the monetary contribution of each partner in starting up a

business

 Demand - refers to the quantity of goods does a buyer is willing to buy at a

given price

 Form of Ownership - refers to a type of business form of organization

 Income Statement - type of financial statement that shows the annual sales of

the business with its expenses incurred for the whole year

 Management - the overall organizational structure of a certain business

 Marketing Strategy - a series of marketing activities that an organization do to

acquire customers

 Structured Questionnaire – a written instrument used in gathering information

through survey.

7|Page
Chapter II

METHODOLOGY

This chapter discuss how the researchers will gather the data and information that will be

used in the entire study. It describes who will be the respondents and focus of the research. This

also shows the procedure of source of data and methods of collecting data; these chapter also

discuss the type of research, research design and research locale where the study will be

conducted and target market, market segmentation and presentation, in marketing sales

activities, detailed of our product and service description that we will going to apply to our

business and the competition in the market.

Research Design

The researchers used the descriptive design and applied survey questionnaires and key

informant interview. The survey was conducted by providing structured questionnaires to a

number of identified respondents from the different departments inside Eastern Samar State

University. The participants who were asked to evaluate the fisheese lumpia during the survey

were randomly selected from identified respondents. The survey was aided using an interview

guide questioners.

Research Locale

The researchers floated the survey questionnaires around specific departments of Eastern

Samar State University.

The number of students that are being selected here are from different departments and are

brief discussion on what is the research about. Therefore in this area the researchers planned to

have their distribution of their products through consignment.

8|Page
Respondents

Due to a large number of people that may become possible customers, the researcher got at

least 140 respondents from the identified research locale. These identified respondents are the

most consumer of our product.

COLLEGES No. of Respondents

BS Engineering 15

BS Education 15

BS Accountancy 15

BS Hospitality Management 30

BS Criminal Justice 25

BS Business Administration 20

BS Biology 20

9|Page
TOTAL 140

Sourcing and Methods of Collecting Data

The researcher have gathered data through primary data. The primary data were gathered

by giving away a structured questionnaires to selected students in different departments of

Eastern Samar State University Main Campus. Also, we conduct an online survey to gathered

information about our product from our regular customers.

Chapter III

Technical Study

This study discusses about the process of production and the activities of the business. It states

also the materials that used in production and other aspect regarding bringing the raw materials

into finished products ready for trade. The product specifications, the product processes using the

flow chart. This chapter will discuss how the business being managed and the product being

processed.

General Business Condition

All of our products and ingredients thereof shall be stored, handled, distributed, and kept

so as to protect them from spoilage, contamination, and disease. Every ingredients were stored in

a clean dry place with cover to keep away from any insects. Before beginning the work,

preparing, or handling of our ingredients each of us engaged shall wash their hands and arms

thoroughly and then rinse in clean water. All the materials we used in making our products, we

10 | P a g e
always make sure that the materials are clean. Before putting our products in a plastic topper

ware we washed it thoroughly to make sure our products are clean and safe to consume.

Production Process

Ingredients:

Lumpia wrapper 1 set (100 pcs.)

Fish 1kl

Melted Cheese 1 pack

Oil 1 litre

Onion ¼ kl.

Garlic ¼ kl.

Carrots ½ kl.

Oyster Sauce 2 pcs.

Pepper 1 pack

Salt 1 pack (pinch of salt)

For Sauce:

Vinegar 1 pouch (Big)

Chili 10 pcs

Onion 5 pcs

Step-by-Step Procedure

1. Prepare the Filling:

- In a bowl, combine the flaked fish, grated cheese, minced onions, minced garlic, and carrots(if using).

- Season the mixture with salt and pepper to taste.

- Mix thoroughly until well combined.

2. Separate the Lumpia Wrappers:

- Gently peel the lumpia wrappers apart to avoid tearing.

11 | P a g e
- Keep them covered with a damp cloth to prevent drying out.

3. Assemble the Lumpia:

- Lay one lumpia wrapper flat on a clean surface.

- Place about 1 to 2 tablespoons of the fish and cheese mixture near the bottom of the wrapper.

- Fold the bottom edge over the filling, then fold the sides inward, and roll tightly toward the top.

4. Preheat the Oil:

- Heat enough cooking oil in a deep pan over medium heat.

- Make sure the oil is hot but not smoking.

5. Fry the Lumpia:

- Fry the lumpia in batches, turning occasionally, until they are golden brown and crispy

- This usually takes about 2-3 minutes per batch.

6. Drain and Cool:

- Remove the fried lumpia and place them on a plate lined with paper towels to drain excess oil.

7. Serve:

- Serve hot with a choice of sweet chili sauce, garlic or any preferred dipping sauce.

Workflow of the Process

1. Preparation Stage

- Procure Ingredients: Buy fresh fish, cheese, lumpia wrappers, and other necessary ingredients (onion,

garlic, etc.).

- Prepare Ingredients:

- Cook and flake the fish.

- Grate or cube the cheese.

- Mince the garlic and onions.

12 | P a g e
- Prepare lumpia wrappers by separating them carefully.

2. Mixing Stage

- Combine Filling:

- Mix flaked fish, cheese, garlic, onions (and optional carrots) in a bowl.

- Season with salt and pepper.

- Ensure mixture is well blended for consistency.

3. Wrapping Stage

-Assemble Lumpia:

- Place a portion of the mixture on the wrapper.

- Roll tightly and seal the edges with beaten egg or water.

4. Cooking Stage

- Heat Oil: Preheat the cooking oil over medium heat.

- Fry Lumpia: Fry the wrapped lumpia until golden brown and crispy.

5. Packaging and Serving Stage

- Drain Excess Oil: Place fried lumpia on paper towels to absorb excess oil.

- Package/Plate: Arrange for serving or packaging (for selling).

6. Selling/Distribution Stage

- Campus Selling:

- Set up food kiosks or delivery within Eastern Samar State University.

7. Marketing

- Promote through posters, social media pages, and student organizations.

Product Description

The fisheese lumpia is made by fish flakes and cheese, then wrapped with a lumpia

wrapper. It is a snack, appetizer and this can be eaten as a main dish for lunch and dinner. It has a

13 | P a g e
taste of fish with a combination of cheese and other mixture. Each stick were sold starting at the

price of 10 pesos. It is a perfect snack and viand at the same time with an affordable price.

Materials and Equipment

•Frying Pan

- Cooking a variety of dishes, from

frying eggs and searing meats to

sautéing vegetables and making

sauces.

Knife

- Cutting instrument consisting of


a sharp blade fastened to a
handle.

14 | P a g e
• Chopping Board

- A wooden or plastic board where


foods and other ingredients are
cut.

•Tong

- A tool used to grip and lift foods


instead of holding them directly
with hands.

• Strainer

- Object with holes which you


- Cooking pot is a kitchen equipment that is
pour a liquid through in order
used for cooking. It is also
to separate the used
liquid for
fromboiling
the

and any typessolid in it.


of cooking.

- It is a rectangular in shape that is made by

polystyrene. It is used for putting or storage of

foods or any products to maintain its


15 | P a g e
temperature. It is used as an alternative of a

refrigerator, where you can put ice inside the box


Chapter IV

Marketing Study

This chapter will help to know the marketing aspect of the business . The marketing

aspect will cover the following ; General business condition , Tabulation of result , Target market

, Demand , Product , Marketing strategy , pricing strategy , promotion , and packaging .

For the business to prosper , it should be given time and effort . The proponent of this

business must have the desired creativity so as to be able to provide quality service to its

customers. The fulfilment of the needs and wants of its customer or target market must be the

key objective of the recommended business.

Target Market

Fisheese Lumpia focuses on its rich influence to customers who are enthusiastic in eating classic

spring rolls . Our focus is to sell our product to the students and faculties in Eastern Samar State

University – Main Campus . All ages or families is also our target market.

Market Segmentation

Fisheese Lumpia consider all types of people in all ages and all genders whether they have low

or high income that can be a potential buyer . We extend our time and effort to differentiate and

16 | P a g e
understand their needs , wants, and their preferences in order to meet the satisfaction of our

innovative product.

Fisheese Lumpia
140 Series 1 Column2
120
100
80
60
Demand
40 Study
20

1. Do 0you like eating classic spring roll ?


yes no

Respondent Answer
yes 120
no 20
Respondent’s
Answers
Everyday 50
Fisheese Lumpia Occasionally 60
Often 20
Series 1 Series 2 Very often 10
70
60
The result show that over 120 of the respondent said that they like eating the classic spring roll
50
40 20 of the respondents said that they don’t like it . This results implies that there is a big
while
30
20
fraction
10
that our product will be viable to the target consumers who have craved for a spring roll .
0
everyday occasionally often very often

2. How often do you eat spring roll?

17 | P a g e
The results show that 50 of the respondents ate classic spring roll everyday and 60 occasionally ,
while there are 20 of them who often eat classic spring roll and 10 of the respondent said every
often . By the results, we can have some adjustment for the production of our product.

4. In a classic spring roll do you prefer fish or pork ?

Respondent
Answer
Fish 80
Pork 60

The results show that there are 80 of the respondents who like fish spring roll , while 60 of the
respondents prefer pork . The result implies that our products has a big chance that to be
patronized by the consumers based on the resulting findings .

3. How do you find a classic fish spring roll being combined with a cheese ?

10

30 Very satisfying
Satisfying
Average

10
0
30
Php 10
Php 15

110
The results show that 100 of the respondents finds our fisheese lumpia as very satisfying , while
30 of them said they are satisfied and only 10 as average . By these results we are confident that
our product will be patronized by the consumers.

4. How much are you willing to pay for our fisheese lumpia ?
Fisheese Lumpia
140 Column3 Column2
120
100
80
60

18 | P 40
age
20
0
Fish Pork
The results show that 110 of the respondents said that they are willing to pay 10php for our
fisheese lumpia and 30 prefer 15php . These results gave us an idea on what will be the pricing
for our fisheese lumpia product.

1. Rate the following item

Respondent
Answer
Category Very satisfied Satisfied Average
Taste 110 20 10
Packaging 60 50 30
Cleanliness 100 40 0
Price 130 10 0

The results gave us the perspective on how will we handle the following factors that will affect
the product operation based on the respondents responses . And by this results, it gave us more
confidence that our product has a good quality that can satisfied our customer .

Marketing and Sales Activities

We always make sure that the product we sell are always clean and safe . Our product

which is the “ Fisheese Lumpia” was managed for only 2 months . In that two months, the

marketing strategy we used to market our product is by using our social media accounts and post

it online with its description and price. In this way, it can help us to reach a huge numbers of

customers. Also, it will help us to have a wide audience will be aware the existence of our

product which it can attract their interests. And our customers will be updated about our offerings

and promos, such as buy 10 pcs. with 1 free of fisheese lumpia and get 10% discount for the first

5 buyers of our product. This would bring a great opportunity to promote our product because

19 | P a g e
not only that our online customers could see our product but also share it to their friends who

would take considerable interest in our product. We will sale personally our product inside the

ESSU-MAIN CAMPUS. We also, accept orders through online and we offer a free delivery

inside and outside the Campus.

Detailed Product

Fisheese lumpia is a combination of fish and cheese , a unique twist on the filipino

spring roll. This delightful snack combines the savory taste of sea food and melt in your mouth

goodness of cheese , all wrapped in a crispy golden lumpia wrapper . This innovative product

offers an exciting experience for consumer who have crave a fusion of traditional filipino with a

modern influence . Perfect as a snack , appetizer or a party food .

Compitation

Every businesses exist in a competitive environment. In our business we

have many competitors. There are many canteens inside the school campus, and

our classmates and co-students also has their small businesses as a project on our

Business Finance. Many eateries inside the ESSU-MAIN CAMPUS offer different

kinds of snacks and main dishes, also they offer a variety of lumpia like pork and

vegetable lumpia. Indeed, it has a strong competition in our business. Because,

many entrepreneurs has different products to sell and has a lower price than our

products. At first we can tell that our product is just a simple one, but it has a

uniqueness and delicious to eat which is perfect to everyone’s cravings and can

attract their interests. So, we stay competitive and do some strategy to acquire a

huge income for our business.

The Product

20 | P a g e
The name “fisheese lumpia” is a fun and creative blend of fish , cheese , and wrapped in a

spring roll wrapper .

Fish is a nutritious food that provides a variety of health benefits such as ; heart , brain ,

muscles, bones and helps keep your eyes strong while being light , nutritious and easy to digest .

The cheese is good for your bones , as well as muscles, and teeth because its full of protein

and calcium . It also gives you energy and can help with digestion .

h en

combined , fish and cheese provide a powerful mix of protein and other minerals that are healthy

for the human body.

Packaging

Our product used a simple packaging . which is the streetfood plate tray and a food box

this is reusable and safe to use . It’s a convenient way for us to package and deliver our product.

In this packaging we can secure the safety and cleanliness of our product as well as when we

deliver it to our customers.

21 | P a g e
Marketing Strategy

Fisheese lumpia will be focusing on creating brand awareness through social media . We

will use social media platform as a marketing tool. In that way our product would be able to

reach a wider audience resulting to a higher profit and offering it on hand to students and faculty

around Eastern Samar State University – Main Campus. Also, we will personally sell our product

around the campus. We believed that marketing is not just about promoting product but also to

build a safer environment with our customers, ensuring the safety and cleanliness of our product

to protect their mood and health.

And as an entrepreneur we should know on how to interact properly to other people, and

we should treat well our customers to acquire more loyal buyers of our product and to earn more

income.

Pricing

The pricing of our products is based from the costing we made and survey questionnaire

gathered by the researchers. The researchers floated a survey questionnaire with an option of

prices. We sell our product with the range of 10php each based on the research result that we

conducted. With the price of 10php each , we make sure that our business still have a profit with

that affordable price.

We make a thorough computation for the pricing of our products. We compute the overall

expenses every operation and divide it to the number of products we made. For its original price

we add a 30% mark-up to make a final selling price of our product, also to acquire profit in this

[Link] result is we can still make a profit with a 10 pesos price. Because, as we compute

all the materials we used, each cup of our products is only ranging for only 7.95 pesos each. So,

we still have a profit of 2.39 pesos each. Our product has an affordable price and is healthy to

consume.

22 | P a g e
The price of the fisheese lumpia product will depend on how the market price all

ingredients and materials we used . Any change of the price of fisheese lumpia product will be

taken into consideration to the factors that measures the consumer’s capability to purchase the

product.

23 | P a g e
In Partial Fulfillment
Of the Requirement for Feasibility Study

Submitted by:
Jessa Mae B. Borrico
Fatima Canites
Kyla Jean Balise
Roger Eneran

Submitted to:
Ms. Mariejoy V. Odron

24 | P a g e
CHAPTER V

FINANCIAL STUDY

This chapter discusses the financial aspects of the study, in order for a business

plan to understand it needs money to start. To determine if the business remain

profitable and if there is an increase of income in the business.

This chapter includes the source of funds, balance sheet, income statement, cost

of goods sold and cost of sales.

INITIAL CAPITAL REQUIEREMENTS

The partners agreed to contribute an equal sharing of capital in amount of

200 each.

INITIAL CAPITAL REQUIREMNETS

PARTNERS RATIO INVESTED AMOUNT

Jessa Mae Borrico 25% ₱ 140

Fatima Canites 25% ₱ 140

Kyla Jean Balise 25% ₱ 140

Mary Glaiza Apura 25% ₱ 140

Roger Eneran 25% ₱ 140

TOTAL: 100% ₱ 700

Entry:

Cash ₱ 700

Partners, Capital ₱ 700

Partners Initial Investment

25 | P a g e
COST AND EXPENSE SCHEDULE

PURCHASED OF RAW MATERIAL

INGREDIENTS QUANTITY per UNIT PRICE TOTAL


PRODUCTION AMOUNT

(for 1 Week)

Fish 7 kilo ₱ 180 ₱ 1,260

Melted Cheese 7 pcs. ₱ 90 ₱ 630

Lumpia Wrapper 700 pieces ₱ 100 ₱ 700

Oil 2 gal. ₱ 360 ₱ 720

Onion 1 ½ kl. ₱ 130 ₱ 195

Garlic 1 ½ kl. ₱ 110 ₱ 165

Carrots 4 kls. ₱ 150 ₱ 600

Ground Pepper 7 packs ₱5 ₱ 35

Salt 2 packs ₱5 ₱ 10

Oyster sauce 14 pieces ₱ 10 ₱ 140

Vinegar 2 ltrs. ₱ 80 ₱ 160

Chili 7 packs. ₱5 ₱ 35

TOTAL ₱ 1,225 ₱ 4,650

26 | P a g e
PURCHASE OF DIRECT MATERIALS

ITEMS QUANTITY per UNIT PRICE TOTAL


PRODUCTION AMOUNT

(for 7 Weeks)

Street food plate tray 7 pack ₱ 20 ₱ 140

Food box 140 boxes ₱3 ₱ 420

TOTAL ₱ 23 ₱ 560

TRANSPORTATION COST

TRANSPORTATION EXPENSE TOTAL TRANSPORTATION EXPENSE

(for 7 Weeks)

₱ 50 (for 1 weeks stocks of raw ₱ 350

materials)

27 | P a g e
PROJECTED DEMAD AND SALES FOR 7 WEEKS

DEMAND 1ST 2ND 3RD 4TH 5TH WEEK 6TH 7TH

WEEK WEEK WEEK WEEK WEEK WEEK

FISHEESE

LUMPIA 100 pcs. 120 pcs. 130pcs. 150 pcs. 170 pcs. 180 pcs. 200 pcs.

SALES

FISHEESE

LUMPIA ₱1000 ₱1,200 ₱1,300 ₱1,500 ₱1,700 ₱1,800 ₱2,000

TOTAL

SALES ₱10,500

FINISHED GOODS FOR 7 WEEKS

PRODUCT NAME QUANTITY PRICE per COST per CONTRIBUTION


MARGIN per
PRODUCED PRODUCT UNIT PRODUCT

(30% Mark-up)

FISHEESE LUMPIA 1,050 ₱ 10.00 ₱ 7.95 ₱ 2.39


pieces

TRIAL BALANCE

28 | P a g e
ACCOUNT NAME DEBIT CREDIT

Cash ₱ 5,640

Raw Materials ₱ 4,650

Direct Material ₱ 560

Transportation Expense ₱ 350

Cost Of Good Sold ₱ 795

Purchases ₱ 795

Sales ₱ 10,500

Partners, Capital ₱ 700

TOTAL: ₱ 11,995 ₱ 11,995

STATEMENT OF COMPREHENSIVE INCOME

For the Year Ended of September to October 30,2023

Sale ₱ 10,500

Less: Cost of Goods sold

Raw Materials ₱ 4,650

Direct Materials ₱ 560

Transportation Expense ₱ 350

Total Expense: ₱ 5,560

Net Profit: ₱ 4,940

Profit Distribution based on their Capital Contribution 25%.

29 | P a g e
PARTNERS RATIO INITIAL PROFIT TOTAL

INVESTMENT DISTRIBUTION CAPITAL

Jessa Mae Borrico 25% ₱ 140 ₱ 988 ₱ 1,128

Fatima Canites 25% ₱ 140 ₱ 988 ₱ 1,128

Kyla Jean Balise 25% ₱ 140 ₱ 988 ₱ 1,128

Mary Glaiza Apura 25% ₱ 140 ₱ 988 ₱ 1, 128

Roger Eneran 25% ₱ 140 ₱ 988 ₱ 1, 128

TOTAL: 100% ₱ 700 ₱ 4,940 ₱ 5,640

Entry:

Cash ₱ 4,940

Jessa Mae Borrico, Capital ₱ 988

Fatima Canites ₱ 988

Kyla Jean Balise ₱ 988

Mary Glaiza Apura ₱ 988

Roger Eneran ₱ 988

STATEMENT OF FINANCIAL POSITION

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AS OF OCTOBER 30,2023

ASSET

Current Asset

Cash ₱ 5,640

PARTNERS EQUITY

Partner’s Capital + Profit ( ₱ 700 + ₱ 4,940 ) ₱ 5,640

Chapter VI

Management Study

This chapter tackles about the entire organizational arrangement of the business.

The management aspects suggests a clear and precise identification of duties,

responsibilities, and flow of authority. All the members of the group have their assigned

tasks to do to help our business manage properly. Also, this chapter discusses about

the responsibilities of each member and the business management policy.

Form of Ownership

The type of business ownership will be a partnership, in which partner’s pool

money, skills, and other resources, share profit, and loss in accordance with the terms

of the partnership agreement. We shared the capital, skills, and strategy we needed to

manage our business successfully. Complementary skills and additional contacts of

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each patterns can lead to the achievement of greater financial results together that

would be possible apart. Mutual support, motivation, and cooperation are needed for the

business to run smoothly and last longer.

Job Analysis

Jessa Mae B. Borrico

- Responsible in purchasing raw materials

- Responsible for keeping records of sales

- Responsible in managing the cash

- Responsible in collection of accounts receivables

- Ensures product quality

- Helping on the production process of our products

Sentino L. Uy Jr.

- Responsible for the production process of Tapioca Macaroni.

- Helping on selling our products in school campus.

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- Also, responsible in collection of Accounts Receivable

- Responsible in listing the customers who purchase our

products on credit.

- Responsible for paper works of the business.

Irish Cristel M. Limbo

- Responsible for helping the production process of

Tapioca Macaroni.

- Responsible on selling our products at school.

Ralph Laurence Q. Ladera

- Responsible on selling our products inside the school campus.

- Responsible on delivering some orders of our customers.

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Management Policy

 Client shall be the first priority.


 Maintain uniqueness and great quality products
 Make sure the availability of the products
 Guarantee the consistency of the rate of each product
 Maintain the cleanliness of the products and workplace
 Make sure the products have some quantity

Call on Duty

 Everyone should cooperate to work when it is our schedule on making our


products

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Chapter VII
Socio-Economic Study

This chapter includes the socio-economic benefits of the proposed project. The

proposed project aims to help students to satisfy their cravings and to help the healthy

lifestyle of the students. Nowadays, it is important that small entrepreneurs should

realize the worth innovating and starting a business that would largely contribute to the

socio-economic development of the country.

Contribution to Income

The main goal of a certain business is to have high income especially in the part

of the owner. In this business, we didn’t need to hire some employee, because this is

just a small business that would managed approximately for 2 months. Also, we will

work as a group which all the members are cooperating to process our products. This

project is just a practice and training to us on how to manage a business in the future.

And maybe in the future, one of us will become a business owner someday, then that

would be the time that our business could help the economic growth of our country and

it will develop many job opportunities for the people.

Tax Contribution

This business didn’t pay any taxes in the government, because this is a small

business that will end after 2 months. This business is just a practice and to fulfil our

project for our subject which is the “Business Finance”. This project really give us a

knowledge on how the business function and how to manage it to run smoothly. Maybe

if this is a huge and ongoing business then we can somehow contribute some taxes to

the government that will help the localities as well as the economy and the people.

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Chapter VIII

Conclusion and Recommendation

Conclusion

Based on the research and study that we conducted, we noticed that the Tapioca

Macaroni become popular to our customers. Many customers was demanding and

looking for our products. It is being purchasable and customers loves it. We therefore

conclude that, our business is feasible and viable in the market. And this business

become a successful one that can earn a huge profit.

Recommendation

After bearing in mind the significant in the study that we conducted such factors

like Marketing, Financial, Technical, Management and Socio-Economic Study it is

therefore recommended that “Tapioca Macaroni” is a good business. The business

could have a good future if it is being pursued and if it is establish as a huge business.

We could earn a huge profit if we continue on managing this business and if we create

some innovation in this products. So, we recommend that the “Tapioca Macaroni” could

be a successful business which can help someone who wants to be a future

entrepreneur and who wants to build his/her future business.

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Survey Questioner

Name(optional):__________________________ Course:______________________

Age:_________ Sex: __F __M

Instructions: Put a check on the box for the choice of your answer.

“SWEETENED TAPIOCA”

This is a new type of dessert that is suitable to your taste buds. This is a dessert

that has a balance sweetness with an affordable price. It could lighten up your mood

and you can enjoy your cravings for dessert.

1. Do you like eating sweet products/desserts?

Yes No

2. How often do you eat desserts?

Everyday Occasionally Often Very often

3. What kind of sweet products, do you like?

To much sweet Exact sweetness

4. How do you find Sweetened Tapioca as your snack or dessert?

Very Satisfying Satisfying Average

5. How much are you willing to pay for our Sweetened Tapioca?

15-20 Php 21-25 Php

6. What flavour of Sweetened Tapioca is your favorite?

Pandan Mango

7. Rate the following items asked by CHECKING the box for the choice of your

answer.

ITEMS (1) (2) (3) (4)


Very Satisfying Satisfying Average Dissatisfying
Taste

Packaging

Cleanliness

Price

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