D' Amore Fruities
D' Amore Fruities
D' Amore Fruities
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,
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
challenges and problems with their products, suppliers, customers and fortuitous events
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 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
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.
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,
sole standard of the clients that they always want to meet and conquer.
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
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
executed. As to management, one of the partners may take charge in the affair of the
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.
available by agreement.
Organizational Management
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
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
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
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
Women are obliged to tie their hair properly and proper haircut for men (at least
one inch).
Nails must be properly maintained clean and cu, and nail polish are not allowed.
One of the most basic methods of coordination used by most companies to ensure
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
2. No credit allowed.
3. A customer is always right policy will be observed, in line with this approach any
inquiries.
6. Customers must fall in line as they wait for their turn to order.
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.
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
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.
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
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
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
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
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
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.
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.
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.
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.
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)
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
Positioning
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
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
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,
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
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
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
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
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.
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
Prepara
Utensils/washing tion
area Garbage can
Area
Table 1 Table 3
Table 2
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 will be use for the daily business operation. Only the
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.
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
establishment and the payment for it will also be included with the rent expenses of the
store.
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.
In order for the business to run smoothly and legally, the proprietors must comply
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.
According to Republic Act No. 9178 Act of 2002 or also known as Barangay
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.”
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
Enterprise (BMBE).
Legal Aspect
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
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
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
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
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.
FINANCIAL FEASIBILITY
business such as: Total Projected Cost, Income Statement, Balance Sheet, and Statement
of Cash Flows. It also includes supporting schedules which are: Projected Sales,
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.
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
incur in order to fund their Fixed Assets, Initial Working Capital, and Pre-Operating
Expense.
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
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
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.
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.
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.
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
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
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.
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.
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.
Summary
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
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
business such as: Total Projected Cost, Income Statement, Balance Sheet, and Statement
of Cash Flows. It also includes supporting schedules which are: Projected Sales,
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
After bearing in mind the significant factors in the study that the proponents
conducted such factors like the marketing, financial, technical and management and
pursued and the business establishes along Notre Dame Avenue, fronting Notre Dame
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
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,
Noted by:
SURVEY QUESTIONNAIRE
2. Have you tried eating dessert with fresh sliced fruits and gulaman as base, topped with ice
cream?
[ ] Sugarpappi [ ] Cheraf
[ ] Kai’s [ ] Others:
[ ] Once [ ] Thrice
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?
[ ] Once [ ] Thrice
[ ] In front of NDU
[ ] Others: ________________
b) Age [ ] 8 – 13 [ ] 19 – 25
c) Employment Status
[ ] Employed [ ] Self-employed
[ ] Student [ ] Unemployed
d) Monthly Allowance
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
Leadership Skills
Communication Skills
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
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
Computer Literate
Good Communication Skills
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
Table 2.5 D’ Amore Fruities’ Schedule of Salaries and Benefits (PAG-IBIG)…. …..9