feasibility samople

Pamantasan ng Lungsod ng Muntinlupa College of Business Administration

Chapter I Executive Summary

A. Type Typess of of Bus Busine iness ss

1. Natu Nature re of Busi Busine ness ss Ner Nerri riena ena’s ’s Food Food Comp Compan any y is a manuf manufac actu turi ring ng type type of busi busine ness ss.. It will will manufa manufactu cture re a highly highly specia specializ lized ed product product govern govern by three three indivi individual dualss under under the partnership agreement. Since partners are college friends and already built a trust to each other, they decided to combine their properties and money as a source of their profit for the best interest of their business operation.

The propone proponents nts wished wished to enter enter the food food indust industry ry specia specializ lized ed in creati creative ve alternative yet nutritious snack/merienda for the reason that Filipino are known for being a merienda lover. Just how much do, we, Filipinos love to eat, besides the usual three meals a day, we have morning and afternoon snack so that cassava-custard cake is one of the best option of Filipino in taking merienda. It can also be a dessert because it is like a leche plan but more delicious than the leche plan.


2. Name

The owners decided the name of the company as “NERRIENA’s Food Co.” It was derived derived from from the name of the owners, owners, namely namely;; Kristi Kristine ne wherei wherein n Ne was taken. taken. rrie rrie for Jerrilyn Jerrilyn and na for Ronaly Ronalyn. n. Using Using Nerrie Nerriena na as propone proponent’ nt’ss company name was tribute for friendship and as a compliance to their promise before, that they will going to establish a business under that firm name.

3. Product Cassava Cassava Custard Custard Cake is definitel definitely y a nutritious nutritious and delicious delicious snack. Cassava Cassava will partly added with choco-mocha which is a unique flavor cassava cake and to make it different in taste into the other cassava products. It is an excellent source of nutrition and energy. Other healthy ingredients are sugar, milk, coconut milk, cheese etc. B. Management, Marketing and Financial Highlights Management Aspect Once marketing issues have been addressed, it is the time to take a look at key organizational issues. A study of this aspect will help the management to select the appropriate form of business, design the internal structure and staff organization, with who is the appropriate and qualified qua lified individual to manage the business or might as


well call on the certified attorney or other advisor if necessary. All of these should be geared towards the efficient operation of the project.

Marketing Aspect

The aim of the marketing study is to ascertain the future total demand for the product; determined the competitive situation of the product in the industry, establish the annual quantity which it may sell, estimate the future selling prices and design of the marketing program for the product. The market analysis should be conducted because it is critical in the success of the business. It results to information about the market potential which provides the basis of accurate sale forecasts and marketing strategy. The purpose of market analysis is to thoroughly acquaint yourself with all the aspects of market so that you can formulate a plan to capture a share of it.

Financing Aspects

The cash requirements and financing leverage of the firm on one hand, and the investment policies of institution on the other should be thoroughly weighed. The purpose of this is to obtain adequate financing on the most reasonable terms.


C. SocioSocio- Econom Economic ic Contri Contributi butions ons

Establishing a business is very risky especially now that our economy Is facing economic crisis condition. Taking the risks is one way of proving that there is always a way to balance every situation in any circumstances. Being one of those manufacturers in the food industry, we assure that we will contribute betterment not only for us but for everybody. First we want to promote healthy food with regards to our product. Through cassava custard cake in its simple way we can supply the excessive loss of nutrients to maintain healthy body function for Filipinos. Second, we fully understand that, to find a job today is really hard, so, Nerriena’s Food Co. is said to be a “Job Creator” We are looking forward to generate income for economic benefits.


Chapter II Marketing Plan

The marketing aspect is the most important part in making project feasibility study because it serves as an instrument on the effectiveness of the strategies used as evidenced by the sales turnover. The primary concern of the small business enterprise in making an analysis on the trend of services and in manufacturing, the company will determine its profitability but also the changing trends of market, for the producers/business owner to come out with the new kinds of the product and manufacturing according to the needs of the customer. A. Prod Produc uct/ t/Se Serv rvic icee

Food is in demand, the demand as evident, is taking a great share of the market, just as Filipinos are starting to have the feel of enjoying quick merienda and dessert. Nerriena’s Food Company provides Cassava –Custard Cake that will suit

each customer’s taste preferences especially Filipinos because we Filipinos love to eat “kakanin” even foreigners like it. Services will be open from 8:00 am to 8:00 pm everyday.


B. Targ Target et Mark Market et

1. Area Area Cove Covera rage ge Location is considered essential to the marketing mix, no matter good your product /services if it is not accessible to the target market, the effort of the management business found out to be useless. Poblacion as a melting pot of Muntinlupa is the accessible target place by the proponent. Nerriena’s Food Company is located at the Poblacion Muntinlupa City beside Julies Bakeshop near OLACS ( Our lady of Abandoned Church School) were the customer could easily drop by to have merienda and refreshments. 2. Consumer Cassava-Choco Delight is any age not less than 1 or 2 years old. Our product is not just good for life but also also helpin helping g consum consumers ers in maintai maintainin ning g their their healthy life.

C. Demand Demand and Sup Supply ply Analy Analysis sis

1. Tota Totall Pot Poten enti tial al Deman Demand d

Over the years, years, the Philippines Philippines witnessed witnessed a substanti substantial al growth growth in the Manufacturi Manufacturing ng and Food Industry food is intricately linked with its culture and traditions. Outside the home, eating has become lucrative for the retail business. The demand for the food like Cassava Custard Cake is now gaining g aining for a lots of franchise business offered it.


Our company will be introducing a different style of making cassava cake and by the product name Cassava-Custard Cake that will attract Pinoy taste preference. We have computed the total population from the current population in Barangay Poblacion, Muntinlupa City which is 80,801 and the growth rate is .014. See Table 1.

Table 1 Nerriena’s Food Company

Demand Schedule Potential Customers in Poblacion Muntinlupa City

YEAR

Estimated

Projected

Projected

Projected

Total

Total

Projected

Demand

# of

Demand in

Demand in

demand

Population

Demand

for CCC

Cassava

a Week

a Month

(Projected

.014

70%

5% of

Cake

demand)*12

Population

2010 2011 2012 2013 2014

80,801 81,932 83,079 84,242 85,421

56,561 57,352 58,155 58,969 59,795

2,828 2,868 2,908 2,948 2,988

months

3 3 3 3 3

8484 8604 8724 8844 8964

33,936 34,416 34,896 35,376 35,856

407,232 412,992 418,752 424,512 430,272

Note: •

.014% Growth of Barangay Barangay Poblacion, Poblacion, Muntinlupa Muntinlupa City from the Muntinlupa Muntinlupa Municipality Projected Population of Barangay Poblacion.

•

70% projected demand for Cassava Custard Cake for ages 5- above y/o (3 pieces of cassava cake per order)


Table 2 Nerriena’s Food Comapany

Projected Sales

Year

Supply Gap *.014% (per order)

Price

Annual Projected

** 5%

Sales

2010 2011 2012 2013 2014

57,012 57,819 58,625 59,432 60,238

30 31.50 33.08 34.73 36.47

1,710,360 1,821,299 1,939,315 2,064,073 2,076,404

Monthly Projected Sales 142,530 151,775 161,610 172,006 173,034

Note: •

.014% Growth Rate of Alabang basis for increase in supply gap

•

5% Inflation Rate basis for increase in price

•

3 slices of Cassava cake per order

2. Present Competitors The 70% of the population of Barangay Poblacion is composed of 5 years old and above. On the 70%, based on the survey that the proponents conducted 5% of the total total populat population ion will will purcha purchase se Cassav Cassava-Cu a-Custa stard rd Cake. Cake. From From the total total demand demand of Cassava Food Industry we will have 14 % customers.


Competitors are as follows: - Nena’s Cassava store

33%

- Julies Bakeshop

28%

- Alvarez Bakeshop

25%

Table 3 Projected Number of Competitor Total

Year

2010 2011 2012 2013 2014

Demand

Nena’s

Julies

Alvarez

Cassava-

(Projected

Cassava

Bakeshop

Bakeshop

Custard

demand *12

Store

28%

25%

Cake 14 %

mons/order) 407, 232 412, 992 418, 752 424, 512 430, 272

33% 134, 387 136, 287 138, 188 140, 089 141, 990

101, 808 103, 248 104, 688 106, 128 107, 568

*supply gap 57, 102 57, 819 58, 625 59, 432 60, 238

114, 025 115, 637 117, 250 118, 863 120, 496


D. Marketi Marketing ng Program Program and and Strateg Strategies ies

To make the people aware of this newly launched product, certain strategies must must be done done even even befo before re oper operat atio ions ns.. Prin Printi ting ng of flye flyers rs will will be one way of introducing the product. The use of banners and streamers will also be effective. Marketing Program Product There will be the same kind of compound to other in its nature but in its content and mixture will differ for is more nutritious and delicious. Pricing As a start, we want to accept by society from the time we have opened the business. We determine our prices by getting the large number of tallies to survey which the people we have surveyed want the majority of the reasonable price the price set is P30.00 E. Marketi Marketing ng / Selling Selling Expense Expensess

In this section of the marketing plan, the proponent has decided to give flyers (leaflets), banners and streamers Table 4 Types of advertisement Flyers (leaflets) Banners Steamers Total

Cost Php. 1,500 Php. 1,000 Php 500 Php. 3,000


Chapter III

Production/ Operation Plan

A. Tec Technic hnical al Producti Production on Descrip Description tion

The technical aspect of this study involves the proposed projects’ producing process of the product, building and a structure, the capacity and design of the machinery, plant size and plant layout.. This is also deals with the requirements with the raw materials, and other supplies and the labor requirements. The section on technical study to the Cassava-Custard Cake aims to provide a descripti description on of the proposed proposed process for producing producing Cassava Cake wherein wherein items items will be presented only to the extent necessary to understand the business and come up with realistic estimates costs. The financial study will therefore reflect costs based on whatever technical and production data the proponents and other industry sources provided. The result of this study can calibrate and adjusted if there are charges in product design.

B. Product Production/ ion/ Ope Operati ration on Proce Process ss

1. Step by step procedure procedure in in making making Cassava-Cus Cassava-Custard tard Cake(Ca Cake(Cassava ssava Cake) Cake) Step 1:

Grind the raw cassava

Step Step 2:

Sque Squeez ezee the the grin grinde ded d cas cassa sava va


Step Step 3:

Mixe Mixed d all all the ingr ngredi edients ents

Step Step 4:

To make ake topp toppiing, ng, com combine bine cond conden ense sed d milk, ilk, egg egg yolk, olk, coco coconu nutt milk and sugar

Step Step 5:

Spoo Spoon n 1 tabl tables espo poon on of cara carame meli lize zed d suga sugarr (for (for topp toppin ing) g) into into the the (cooking pan) llanera for topping purposes.

Step Step 6: 6:

Put Put 1 cup cup of of mix mixed ed cas cassa sava va int into o the the (coo (cooki king ng pan) pan) llan llaner era. a.

Step7:

Meanwhile, boil water

Step Step 8: 8:

When When the the water water gets gets to to a rolli rolling ng boil boil,, arran arrange ge the the llane llanera ra with with cass cassav avaa in the steamer and between stand for maximum of 1 hour.

C. Manufacturing Process

Grinding- Squeezing- Mixing- Boiling – Steaming 2. Labor and Machinery requirements per step To complete the flow of the operation the following are needed: Table 5 LABOR Food ood servi ervice ce supe superv rviisor sor Mana Manage gerr

-

REQUIREMENTS Supe Superv rviise and and moni onitor the flow flow of prod produc ucttion

-

Secure the quality if the product being purchase

Production Chief (cook)

-

Do the the tabu tabula lati ting ng and and dail daily y recor recordi ding ng of sal sales es In charge in all product preparation

-

Checks

all

products

as

it

leaves

the

production area and tabulates each individual order or proportion of the product.


Cashier/ Service Crew

-

Receiving payment made by the customer

-

Item Itemiz izee and tot total al all all cus custo tome merr orde orderr (per (per day day))

The following are the machines needed for the company operation: Table 6 MACHINES / EQUIPMENTS Steamer Grinder Llanera (cooking pan

USES - Use to cook / steam the cassava cake. - Grind the cassava into a very small pieces - Us Use to to ha have di different si size an and de designs of of Ca Cassava

Electric Stove Freezer

cake - Use to cook the product - A storage cabinet, compartment. Or room where food or other perishable goods can be frozen and preserved at a very low temperature.

D. Machine Machinery/ ry/ Equipme Equipment nt Requirem Requirement ent

Table 7 ITEM

QUANTITY 1 p c. 2 pcs. 2.pcs. 300 pcs. 2 pcs.

1. Freezer 2. Electric Stove 3. Grinder 4. Llanera (cooking pan) 5. Steamer Total

COST 10,000.00 5,000 1,500 3,000 3,000 22,500

Pamantasan ng Lungsod ng Muntinlupa College of Business Administration E. Raw Materia Materials ls Requir Requireme ement nt

Production Cost 100 pcs of Cassava (produce) Table 8 Direct

Unit(s)

Cost

Unit

Total

Materials Cassava Chocolate

20 kilos 320 ml

10.00 76.00

Per kilo Per piece

200 76

(powder) Margarine Cheese

15 grams 2 boxes

25.00 32.00

Per piece Per box

76 72

Coconut Milk Milk

10 kilos 5 pieces

11.50 62.00

Per kilo Per piece

116 310

(condense) Egg Sugar

50 pieces 5 kilos

4.00 29.80

Per piece Per Kilo

256 149

Total Indirect Materials Plastic box Plastic bag

Php.1,255 Unit(s)

500 pieces 1,000 pieces

Cost

Php.50/100pcs. Php.10/ 100pcs.

Unit

Total

Per pieces Per pieces

Php 250.00 Php 200.00 Php. 450.00

Total Direct and Indirect Materials Multiply by Cost Per Order (DM) Multiply by

1,705 3 / slices 5,115 87 / days 445,005


Divide by Units to be Produce Cost of Direct Materials (order) Divided by Cost of Direct Materials (units)

Direct Labor No. of Crew Production Laborer 1 Divided by units to be produce Divided by Direct Labor Cost Factory Overhead 13th Month Pay Payroll Taxes Insurance

61,763 / units 7.21 / order 3 2.40 / unit

Rate/ day 300

monthly 9,000

45,000 30,600 754

Annual 108,000 61,763 3 0.58 / unit

Light and Water Repair and Maintenance Rent Depreciation Total

29,880 1,885 2,500 7,682 118,301

Divided by Units to be produce Cost per Unit

61,763 1.92 / unit 4.90 / unit 3 14.70 14.99 (29.69) P30.00

Multiply by Cost per Order Mark up (102%) Price


F. Plan Plantt / Facto Factory ry Loc Locati ation. on.

Location is a vital part in the success of the business to be established. It’s determines the feasibility and accessibility to the propose customer. Cassava-Custard Cake is proposed in National Road Poblacion, Muntinlupa City besides (OLACS) Our Lady of Abandoned Church School.


G. Plan Plantt Layo Layout ut

This includes the factor plan of the establishment. This will gives us an idea of how it will look like when it is finished. Also, the proposal layout is to be able to allocate divide or at least can properly minimized the space.


H. Waste Waste Dispo Disposal sal System System

Garbag Garbagee shall shall be dispos disposed ed throug through h the garbag garbagee collec collector tor.. Garbag Garbagee truck truck collectors usually garbage daily and the trash should be disposed properly. The company’s waste disposal is located at the backside near delivery lock of the store.

Garbage will compose of biodegradable and non- biodegradable with separate trash cans. Wate Wa terr wast wastee shal shalll be disp dispos osed ed thro throug ugh h drai draina nage ge piper piperss inst instal alle led d in the the premises. The drainage pipers course the ways to the main sewerage system in the area.

I. Quali uality ty Cont Contro roll

Nerriena’s Food Company aims to having satisfaction to each customers that consum consumes es their their product product.. Certai Certain n standa standard rd measur measures es should should be settle settled d to ensure ensure qualities of the product as well as to service. Below are someway to provide quality control system. •

Standard recipe

•

Standard sized and quality

•

Proper sanitation

•

Proper hygiene and cleanliness on the production (includes the proper attire of the crews)


Chapter IV Organizational Structure

The organization Plan includes the study of the organization and forms of the business with its keys personnel and officers. In this aspect we can determine the real effectiveness of the organizational structure. The organizational plan is also important becau because se it presen presents ts the informat information ion and planni planning ng up the initia initiall operati operation on of the business. The effectiveness of this plan will bring to realization the feasibility of this project.

A. Legal Legal Form Form of of the the Busine Business ss

The proposed business venture named “Nerriena’s Food Company” will be organized as a partne partnersh rship; ip; an associ associati ation on of two or more more person personss who contri contribut butee money, money, property, talent or industry with the intention dividing the profit and losses among themselves according to their agreed ratio. Each partner is personally liable for any debt incurred by the partnership.


B. Organiz Organizatio ational nal Str Structu ucture re

Manager(s)

Chief Cook(s)

Packaging Purchaser

Cashier(s)/ Crew

C. Qualific Qualificatio ation n of Off Officer icerss

The The prop propos osee busi busines nesss will will be the the Gene Genera rall Mana Manager ger,, Finan Finance ce Mana Manager ger,, Supervisor and Customer Relation Staff or Service Crew. The employees will be required to work 8 hours including one hour break a days. The business will start operating from 8am to 8 pm equivalent to 12 hours. So if it is necessary in shifting schedule, it is allowable depending on the availability of each employees/staff. Each employee will do their duties and tasks assigned to them. It can be expected that different special services will perform by each staff, according to the needs of the customer.

Pamantasan ng Lungsod ng Muntinlupa College of Business Administration Table 9

General Manager

JOB SPECIFICATION

JOB DESCRIPTION

•

Single

•

25-35 years old

•

At least 3 years of working

•

business •

Must have excellent skills in

•

Analytical, hardworking and

Will allocate resources among various assets

managing a business •

Will undertake the decision making aspect of the business

experience •

Will handle overall movement of

•

Responsible in preparing

result oriented

financial statement every end of

•

Leadership Skills

the month; Income statement,

•

Graduate in BS Management

Balance sheet and Cash Flow •

Responsible in disbursements of fund and as well depositing sales in the bank.

Table 10

Production Chief or Cook

•

JOB SPECIFICATIO 18- 25 years old

•

At least 2 years in College

participates in the preparation

(HRM Course)

and serving of meals

•

Must have good Cooking

•

Has a pleasing personality

•

•

JOB DESCRIPTION The chief cook direct and

Determines things and sequence of operation required to meet serving times

•

Inspects galley and equipment for cleanliness and proper storage.


Table 11

Cahier or Service Crew

•

•

JOB SPECIFICATION 18-25 years old

JOB DESCRIPTION Will handle all inquiries and

•

phone calls

At least 2 years in College (have background in

•

Do record keeping and tabulating of sales (per day)

Accountancy) •

Must have good public relation

•

Has a pleasing personality

•

Itemize and total all customer order (per order)

•

Prepares sales summary


D. Gant Ganttt Char Chartt June 1. Gathering of useful data and information

July

Aug

Sep

Oct

Nov

Dec

Jan

Feb

2. Preparation procurement of location site 3. Processing the permits and license to be needed 4. Determining and purchasing of materials 5. Site development 6. Acquisition of equipment, furniture and supplies 7. Advertising and promotion 8. Recruitment and selecting of employees 9. Training employees 10. Opening of the store

E. Admin Administ istra rativ tivee Expen Expense se

Table 12 Position Food Production

No. of Employees 2 persons

Rate per Month 9,000.00

Monthly Cost 18,000.00

Chief Cook Cashier/Service

2 persons

9,000.00

18,000.00

Crew Packaging Crew Total

1 person 5 employees

9,000.00 27, 000.00

18,000.00 54,000.00

Note: •

Minimum rate of employees P 300.00 per day.


Chapter V F. List List of Sche Schedu dule le Schedule 1 Projected Sale

Year 2010 2011 2012 2013 2014

Supply Gap 57, 012 57, 819 58, 625 59, 432 60, 238

Price 30 31.50 33.08 34.73 36.47

Sales 1,710,630 1,821,299 1,939,315 2,064,073 2,196,880

Schedule 2-a Cost of Sale

Items Raw Material Used Direct Labor Factory Overhead Total Manufacturing Co Cost Add: Finished Goods, Buy Total Available for Sales Less: Finished goods, Ending Cost of Sales

2010 148,321 35,823 118,585 302,729

302,729 26,368 276,361

2011 169,818 40,433 132,754 343,005 26,368 369,373 28,089 341,284

2012 181,069 42,364 138,706 362,139 28,089 390,228 29,896 360,332

2013 192,571 44,333 144,774 381,678 29,896 411,574 31,848 379,726

2014 205,016 46,339 150,954 402,309 31,848 434,157 33,885 400,272


Schedule 5

Insurance Items

Factory Machinery & Equipment Office Equipment & Furniture Other Equipment Total Schedule 6

Depreciation

Base

22,500 11,485 3,725

Rate

2% 2% 2%

Insurance Operating

450 229.7 74.5 754.2

70% 450 160.79

610.79

Factory 30%

68.91 74.50 143.41

Items

Total

Estimate

Cost

d Life

2,500

5

Office Equipment

11,485

Factory machinery &

Leasehold

Value

Annual

Operating

Factory

Depreciation

70%

30%

500

400

280

120

5

500

2,237

2,237

22,500

5

500

4,400

3,725

5

500

645

451.5

193.5

7,682

2,968.5

4,713.5

Improvement

4,400

Equipment Other Equipment Total

Schedule 7

Rent Expense

Rent Expense Expense

2010

2011

2012

2013

2014

30,000

31,500

33,075

34,729

36,465


Schedule 10

Starting Expense Pre- Operating Expense: Securities and Exchange Commission

2,000.00

Bureau of Internal Revenue

2,500.00

Annual registration of of Business Permit (mayor’s Permit)

250.00

Annual Barangay Clearance Permit

500.00

Annual Sanitary Clearance

500.00

Annual Community tax Certificate

100.00

Annual Garbage Fee Payment

150.00

Annual Signboard Fee Payment

100.00

Annual Health Certificate fee Payment

135.00

Annual General Insurance Policy

450.00

Department of Health

1,500.00

Zoning Clearance

160.00

DTI Permit

365.00

Total

8,710.00

Add: Advertising

3,000.00

Total Pre-Operating Expense

11,710.00


Schedule 17 Nerriena’s Food Company Property Plant and Equipment

Property, Plant and Equipment Leasehold Improvement Office Equipment Wall Clock Electric fan Ceiling fan Lights (day light 40 watts) Calculator Office Furniture Office table Office Chairs

Unit

Price

2 1 2 1 2

300 1,500 2,400 340 1,000

1 1 set

2,000 1,000

Total 2,500

5,590

Cabinet Factory Equipment Flat Tray Scooper Knife Basin Chopping Board Trash Can Laddle Weighing Scale Measuring Cup Chairs Sink Toilet Bowl Freezer Steamer Grinder Stove LPG

1

4,195

3 2 1 2 1 2 4 1 1 2 1 1

255 151 800 120 249.99 299.50 399.95 269.75 99.99 300 2,345 500 1

3 1 1 1

7,195

10,000 5,500 8,500 1,500 580 31,870.18 47,155.18

Total


Schedule 18

Nerriena’s Food Company Partner’ Equity

Capital Needed:

135,000

Capital Contribution: Owner 1

(Zamora)

45,000

Owner 2

(Sales)

45,000

Owner 3

(Kosca)

45,000

Total:

135,000


Schedule 19 Accrued Expense

Accrued Payable, end Light and Water Utility Payroll Taxes Total Breakdown Accrued light and water Ending Negative Beginning Light and water operating Payroll Taxes FOH

2010

2011

2012

2013

2014

29,880 2,250 32,130

31,374 2,363 33,737

32,943 2,481 35,424

34,590 2,605 37,195

36,319 2,735 39,054

(2,990)

(3,289) 2,990 21,962 9,412

(3,618) 3,289 23,060 9,883

(3,980) 3,618 24,213 10 10,317

(4,378) 3,980 25,424 10,856

20,916 8,984

Payment Accrued Payroll Taxes Ending Negative Beginning Payroll Taxes operating Payroll Taxes FOH Payment

29,890

31,075

32,614

34,148

35,882

2,250

2,363 2,250 24,570 9,412 333,8 3,869

2,481 2,363 25,799 9,883 35,564

2,605 2,481 27,089 10,317 37,282

2,735 2,605 28,443 10,856 39,169

23,400 8,964 30,114 114


Schedule 20 Office Supplies

Quantity

Units

Cost

Unit

Total

2 1 1

Reams Book Ream

220.00 65.00 60.00

Ream Book Ream

440 65 60

1 1

Ream Ream Pc

26.0 26.00 0 275.00

Ream Ream Pc

26 275

Annual

Monthly Used: Bond Paper Record Book Order Slip Total

3,280 780 720 6,780

Annual Used: Time Time Card Card Storage Box

312 312 3,300

Ball Pen Pencil Pentel Pen Folder Total

5 5 2 10

Pc Pcs Pcs Pc Pc

5.00 5. 5 .00 25.00 5.00

Pcs Pcs Pc Pc

Total

25 25 25 50 50

300 300 600 600 5,412

12,192


Nerriena’s Food Company Project Cost

Capital Outlay Leasehold Improvement Office Equipment Office Furniture Factory Equipment Total Capital Expense Working Capital Operating Pre-Operating Salaries and wages Payroll Taxes Office Supplies

2,500 5,590 7,195 31,870.18 47,155.18

11,710 51,000 3,090 12,192

Water and Electricity Repair and Maintenance Allowance for Contingency Total Working Capital Capital Needed Capital Contribution

J. Kosca R. Sales K. Zamora

2,490 565.50 4,713.50 84,921 132,076.18 135,000

45,000 45,000 45,000


Profitability Ratio

Net Net Incom Incomee

Total Assets Retu eturn in Income

2010 781,3 781,394 94

2011 2012 2013 845,512 845,512 906,3 906,369 69 971,17 971,171 1

500,077

758,418

1, 1,020,763

156%

112 112%

89%

Payback Period

1, 1,299,427 75%

2014 1,03 1,039,7 9,753 53 1,586,229 66%

Year

Cost of Investment to be Recovered

2010

135,000

2011

Net Operating inflows

Balance

Payback Yrs.

781,394

(646,394)

0 .1 7

(646,394)

845,512

(1,491,906)

(0.77)

2012

(1,491,906)

906,369

(2,398,028)

(1.65)

2013

(2,398,028)

971,171

(3,438,028)

(2.47)

2014

(3,438,028)

1,039,753

(4,477,781)

(3.31)


Return on Sales

Y ea r

Net Net Inco Income me

Net Net Sales ales Return on Sales

2010 781, 781,39 394 4 1,71 1,710, 0,36 360 0 46%

2011 845, 845,51 512 2 1,82 1,821, 1,29 299 9 46%

2012 906, 906,36 369 9 1,93 1,939, 9,31 315 5 4 7%

Break Even Analysis

2013 971, 971,17 171 1 2,06 2,064, 4,07 073 3 47%

2014 1,039 1,039,7 ,753 53 2,19 2,196, 6,88 880 0 47%

Variable Cost Dir Direct ect Mat Materia erialls Direct Labor Indi Indirrect ect Mate Materrial ials Fact Factor ory y Supp Suppli lies es Office Supplies Util Utilit itie iess Expe Expens nsee Repa epair and Mainte ntenance nce Vat Expense Total

2010 66,9 66,910 10 72,263 122, 122,29 291 1 148, 148,23 231 1 1,382 29,8 29,880 80 1,320 16,298 458,575

2011 71,5 71,506 06 80,866 135, 135,45 450 0 169, 169,81 818 8 1,325 31,3 31,374 74 1,386 16,988 50 5 08,713

2012 75,5 75,528 28 84,043 138 138,7 ,706 06 181, 181,06 069 9 1,392 32,9 32,943 43 1,455 455 17,210 532,346

2013 80,0 80,036 36 87,280 142, 142,69 696 6 192, 192,57 571 1 1,460 34,5 34,590 90 1,528 528 17,429 55 557,590

2014 84,6 84,636 36 90,572 146, 146,74 741 1 205, 205,01 016 6 1,535 36,3 36,320 20 1,6 1,604 17,648 58 584,072

Production Variable cost/unit

316,417 1.45

38 384,413 1.3 2

402,011 1.32

42 420,595 1.36

44 440,292 1.33

3.00 1.45 1.55 1.55

3.1 5 1.3 2 1.83

3. 3.31 1.32 1.99

3.47 1.36 2.11

3.65 1.33 2.32 2.32

51.67%

58 58.10%

60.12%

Selling Price Variable cost/unit Contrib Contributi ution on Margin Margin Contribution Margin Ratio

60 60.81%

63 63.52%


Fixed Cost Payroll Taxes Repair and Maintenance Light and water Contingency Advertising Expense Total

Production Fixed cost/unit

Fixed cost Over CM/unit CM/unit BEP in units

2010 30,600 1,885 29,880 7,682 3,000 73,047

2011 32,130 1,979 31,374 374 8,066 3,150 76,699

2012 33,736 2,078 32,943 943 8,469 3,308 80,535

2013 35,423 2,182 34,59 ,590 8,892 3,473 84,560

2014 37,195 2,291 36,3 6,320 9,337 3,647 88,790

316,417 0.24

384,413 0.21

402,011 0.21

420,595 0.21

440,292 0.21

76,647 1.45 52,860

80,479 1.32 60,969

84 84,504 1.32 64,018

88 88,728 1.36 65,241

93,166 1.33 70,050

Fixed cost Over CM ratio BEP Sales

76,647 51.67% 148,839

80,479 58.10% 138,518

84,504 60.12% 140,559

88,728 60.18% 145,910


I Demographic Profile

1. Gender Male

Frequency 153

Percentage 40%

Female

233

60%

Total

386

100%

7-18

52

13%

19-25

22

6%

60 97 25 15% 54

16% 25% 22% 4% 14%

2. Age

26-30 31-35 36-40 41-50 50 above 3. Civil Status

93,166 63.52% 146,672

Single Married Others 4. Monthly Income 5,000-7,500 7,501-10,000 10,001-12,500 12,501-15,.000 15,001 above

107 258 21

28% 67% 5%

103 97 55 60 71

27% 25% 14% 16% 18%


D. Office Equipment and Factory Supplies Table 9 Factory Supplies Flat Tray Scooper Knife Basin Chopping Board Trash can Calculator Weighing Scale Measuring Cups Chairs Total Office

Quantity 3 2 1 2 1 2 2 1 2 2

Unit(s) Pcs Pcs Set Pcs Pc Pcs Pcs Pc Set pcs

Cost 85 75 800 60 249.99 199.75 500 269.75 99.99 150

Unit Pc Pc Set Pc Pc Pc Pc Pc Set pc

Total 255 151 800 120 249.99 299.50 1,000 269.75 99.99 300 3,545.23

Equipment and Furniture Office table Office Chair Electric Fan Ceiling Fan Light Cabinet Total

Quantity

Unit(s)

Cost

Unit

Total

1 1 1 2 2 1

Pcs Set Pc Pcs Pcs pc

2,000 1,000 1,500 1,225 170 4,195

Pc Set Pc Pc Pc Pc

2,000 1,000 1,500 2,450 340 4,195 11,485


Office Supplies Bond Paper Ballpen Pencil Folder

Quantity 2 5 5 10

Unit(s) R e am Pcs Pcs Pcs

Cost 220 10 10 3

Unit Pc Pc Pc Pc

Total 440 50 50 30

Pentel Pen Envelope Trash can Record Book Order Slip Time Record Storage Box Total Others Supplies

2 10 2 1 1 1 1

Pcs pcs Pcs Bo x R e am R e am Pc

25 5 80 65 60 26 275

Pc Pc Pc Bo x R e am R e am Pc

50 50 160 65 60 26 275 Php 1,354

Sink Wall Click Toilet Bowl Total Total

1 2 1

Pc Pcs pc

2,345 150 500

Pc Pc Pc

2,345 300 500 3,145 Php22,733.23

feasibility samople

Recommend Documents