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A COMPARATIVE STUDY ON THE COST AND BENEFITS OFUSING THE

TAKAKURA METHOD AND VERMI COMPOSTING IN BARANGAY KALUNASAN


AND TALAMBAN
_________________________________
A Business Research
Presented to the
Faculty of the Department of Accountancy
School of Business and Economics
University of San Carlos
Cebu City, Philippines
_______________________________
In Partial Fulfillment
of the Requirements for the course Accounting Synthesis
AC527/ 1:30 PM 03:00 PM/ TTH
____________________________
By
CALAG, ROSA CARIDAD
ENGLIS, REYMAR
FELECIO, IRENE JOYCE
JACABAN, KERVIN
NATIVIDAD, JANINA
OPPUS, DIANA ROSE
PABELLO, MELODY ANNE
PASTOR, MARIA SAMANTHA
PECATO, JEAN KRISTINE
TABADA, CARLOS
VELAYO, FLORDELIS CARMEL MARIE

March 2014
Submitted to: CONCEPCION RASALAN RACAZA, CPA , MSA

APPROVAL SHEET
This dissertation entitled A COMPARATIVE STUDY ON THE COSTS AND
BENEFITS OF USING THE TAKAKURA METHOD AND VERMI COMPOSTING IN
BARANGAY KALUNASAN AND TALAMBAN submitted byROSA CARIDAD CALAG,
REYMAR

ENGLIS,

IRENE

JOYCE

FELECIO,

KERVIN

JACABAN,

JANINA

NATIVIDAD, DIANA ROSE OPPUS, MELODY ANNE PABELLO, MARIA SAMANTHA


PASTOR, JEAN KRISTINE PECATO, CARLOS TABADA AND FLORDELIS CARMEL
MARIE VELAYOinPartial fulfillment of the requirements for ACCOUNTING
SYNTHESIS (AC527), has been examined and accepted.
Research Committee

ENGR. FERDINAND ANG


Member of the Panel

DR. MARISSA BALDECIR ,CPA


Member of the Panel

ENGR. JOCELYN ROSIEFILA GONZALES, MAST-PHYSICS


Member of the Panel

MRS. CONCEPCION RAZALAN-RACAZA, CPA


Faculty Adviser
ii

ACKNOWLEDGEMENT

This research paper is the product of the researchers hard work and dedication to
its realization and success. The realization and the success of this will never be
realized without the researchers inspiration. Amidst the challenges that the
researchers faced, the people acknowledge below were the source of their strength
and perseverance.

First of all, the researchers would to acknowledge the role that God has played in
the realization of this paper. Without Him, the researchers would have no light to
guide them along the road.

Second, the researchers would like to thank their beloved parents and family
members. Their love, support, and understanding have allowed them to go beyond
their limits and to do what needs to be done for the sake of their future.

Third, the researchers would like to thank the government sector and the public
sector. Through their own endeavor, they have strived to improve the lives of the
citizens and to prepare the populace for the challenges that the future may bring.
The researchers also owe their researcher paper to them for they worked hand-inhand for the continued improvement of the Philippines. To Mr. CasianoCatapang,
Ms. ConsolacionPaa of CESET, and BEOs of Barangays Kalunasanand

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Talamban, the researchersgive their special thank you for imparting your
knowledge and expertise in this research endeavor.

Fourth, to the researcherspanelists: Mr. Ferdinand C. Ang and Dr. Marissa


Baldecir. Through them, the researchers have realized the importance of criticism
and that there is always room for continued improvement.

To Engr. Jocelyn Gonzales, the researcherswould like to extend their gratitude for
her selfless contribution to their research paper. She has allowed the researchers
to see more of their research.

And lastly, the researchers acknowledge our mentor, Mrs. Concepcion


RasalanRacaza. Without her, this research paper would have never been possible
without her continuous push for excellence through critic.

Societas.Verbi.Divini.
March XV, MMXIV

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ABSTRACT

The researchers have conducted a comparative study on the application of the


Takakura Method and Vermi Method in reducing food waste disposal into landfills. The
method used by the researchers in gathering data is through conducting inteviews and
surveys to the Barangay Environmental Officers of Barangay Talamban and Barangay
Kalunasan. With this, the researchers were able to gather quantitative and qualitative
information. The data gathered from the interviews and surveys were used to present a
financial analysis on the cost and profit generated from the production of organic
compost. The researchers also gathered qualitative information regarding the advantages
and disadvantages of applying the two methods. This is to know which method provides
greater income to the barangay and which method would be fitting to be used by the
households and other barangays in Cebu.

The researchers presented a Venn diagram that summarizes the advantages and
disadvantages of the two methods and a matrix that shows the costs and profit generated
by the two methods. The major result of the study in the quantitative aspect is that the
Takakura method generates a greater potential income but there is a need for the
barangay to increase its promotion on the Takakura compost for it only generates lesser
sales than the Vermi compost. In the qualitative aspect, the Takakura Method is preferred
by the barangays because it is hygienic and requires lesser space to work on.

One significant implication of this study is to promote a composting method that


will reduce the number of wastes being thrown and at the same time is beneficial to be
used by barangays and households. Since waste leads to significant carbon emissions and
methane gas, this study is advantageous to help preserve mother nature.

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TABLE OF CONTENTS
TITLE PAGE
APPROVAL SHEET
ACKNOWLEDGMENT
ABSTRACT
TABLE OF CONTENTS
LIST OF FIGURES
LIST OF TABLES

CHAPTER
I.

II.

i
ii
iii
v
vii
x
xi

PAGE
INTRODUCTION
Rationale of the Study

THE PROBLEM
Statement of the Problem
Significance of the Study
Scope and Limitations of the Study
Definition of Terms

3
4
5
6

THEORETICAL BACKGROUND
Review of Related Literature
i. Wastes
ii. Food Wastes
iii. Food Waste Management
iv. Food Waste Management Practices
v. Composting
vi. Takakura Method of Composting
vii. Cebu City Implementation of
Takakura Method
viii. Success Stories in Implementing
Takakura Method
ix. Vermi Composting Method
x. Cebu City Implementation of
VermiComposting
20

9
9
10
11
11
13
14
15
18

vii

xi.

Success Stories in Implementing


Vermi Method

Theoretical Framework
Conceptual Framework
III.

24
25

RESEARCH METHODOLOGY
Research Design
Research Environment
Research Respondents
Research Instruments
Research Procedures
Gathering of Data
Treatment of Data

IV.

20

PRESENTATION, ANALYSIS, AND


INTERPRETATION OF DATA

27
28
30
31
32
32
33

35

Advantages and Disadvantages of Takakura


And Vermi Composting Method
35
Costs and Revenue of Takakura and Vermi
Composting Method
36
Operation and Maintenance of Takakura and
Vermi Composting Method
37
Effects of Takakura and Vermi Composting
to the Community
38
The Distribution Channel and Market of ByProduct created by Takakura Method
39
The Distribution Channel and Market of ByProduct Created by the Vermi Method
39
Preferred Composting Method
40
V.

SUMMARY, CONCLUSION AND


RECOMMENDATIONS
Summary of Findings
Conclusion
Recommendation

41
41
42
42
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BIBLIOGRAPHY

43

APPENDICES
Appendix A - Computations
Appendix B Transmittal Letter
Appendix C Survey Questionnaires
Interview Questionnaires
Appendix D - Documentation
Appendix E Secretarys Report
Appendix F Treasurers Report
Appendix G Curriculum Vitae

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LIST OF FIGURES

THEORETICAL FRAMEWORK

24

CONCEPTUAL FRAMEWORK

25

IMPLEMENTATION OF COMPOSTING METHODS

26

LOCATION OF BARANGAY TALAMBAN

29

LOCATION OF BARANGAY KALUNASAN

29

LIST OF TABLES

ADVANTAGES AND DISADVANTAGES OF TAKAKURA AND


VERMI COMPOSTING METHOD

ASSESSMENT OF COST AND REVENUE OF TAKAKURA


AND VERMI COMPOSTING METHOD

37

EFFECTS OF TAKAKURA AND VERMI COMPOSTING TO THE


COMMUNITY

36

OPERATIONS AND MAINTENANCE OF TAKAKURA AND


VERMI COMPOSTING METHOD

35

38

THE DISTRIBUTION CHANNEL AND MARKET OF


BY-PRODUCTOF TAKAKURA METHOD AND VERMI METHOD
IN

BARANGAY TALAMBAN AND KALUNASAN

39

COMPOSTING METHOD PREFERENCE OF BARANGAY


KALUNASAN AND TALAMBAN

40

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CHAPTER 1
INTRODUCTION

Rationale of the Study

Nowadays, garbage is becoming one of the biggest problems of the


society. Everyone throws away used papers, old newspapers, bottles, cans, plastic
bags, kitchen wastes (fruit and vegetables peelings, residues from fish, meat and
rice preparation, leftovers, and excess or unfinished food). With the rising
urbanization and rapid change in lifestyle, the amount of household waste or
municipal solid waste is also increasing, thus waste management problems arise
especially in Cebu City which is renowned as one of the most highly urbanized
cities in the Philippines.

Wastes

are

divided

into

three

categories:

biodegradable,

non-

biodegradable, and special wastes. The Cebu City populace generates 60 percent
or about 240 tons of biodegradable wastes every day. Majority of the wastes
produced by the household and markets are food wastes. Because of the abundant
number of food wastes, one method that was raised to reduce such is through
composting. The two prevalent composting methods used in Cebu are: Takakura
and Vermi.

Takakura method is a composting method that can be used in urban/rural


areas. It is fast, easy, economical, hygienic and eliminates foul odors & methane
gas emissions. On the other hand, Vermi composting method is the breaking
down of organic material through the use of worms, bacteria, and
fungi. Engaging in this method will essentially speed up Mother Nature's process
of composting.

Takakura and Vermi Composting Methods reduce organic wastes


generation. These methods collectively gear towards the reduction of the remitted
waste of the said barangays by converting their organic waste into organic
compost. With the assistance of various entrepreneurs and Local Government
Units, composting could be profitable since compost products could be sold as
organic fertilizers for plants.

Barangay Talamban and Kalunasan are among Cebu Citys bustling


barangays. Among the 80 barangays in Cebu City, both are considered as one of
the most populous barangays. Based on the 2010 data of the Philippine Statistics
Authority, out of the 866,171 residents of Cebu, Barangay Talamban
accommodates 28,278 and Barangay Kalunasan 22,737 of them. These barangays
were chosen by the researchers since they have already adopted the Vermi and
Takakura Methods as means of composting given their massive population based
on research.

The researchers are concerned on the liveability of Cebu and the effects of
the increasing food wastes generation. This topic is selected in order to help the
different barangays particularly Barangay Talamban and Kalunasan so that they
would be able to assess further which composting method is more cost beneficial.
Through this, they will be able to qualify and quantify the use of such methods
and at the same time help the environment.

Statement of the Problem


This study aimed to compare the cost and benefits of implementing the
Takakura and Vermi Methods of Composting in Barangay Kalunasan and
Barangay Talamban in order to recommend the best method to be implemented to
other barangays. Furthermore, this study aimed:
1.

To know the advantages and disadvantages of Takakura and Vermi


Composting method.

2.

To assess the profitability of using the Takakura and Vermi Composting


Method through cost-revenue anaylsis.

3.

To know which method is more convenient as to its operations and


maintenance

4.

To identify the distribution channel of the by-products created by the


Takakura Method and Vermi Composting.

5.

To identify which composting method is preferred by Barangay Talamban


and Kalunusan

Significance of the Study

This study will be beneficial to:

Barangay Talamban and Kalunasan


It will help them be more knowledgeable about the advantages of using the
Takakura and Vermi methods. It will provide them an analysis on the financial
aspect of the costs and profits incurred in undertaking the two compost methods
through the use of Venn diagram and a matrix of comparison. It will also make them

aware if the benefits generated from these methods will outweigh the costs of
undergoing its processes. Lastly, it will help them assess which composting
method is more cost beneficial for the Barangay.

The Government
This would be beneficial to the different government offices especially to the
Department of Environment and Natural Resources, Department of Public
Services, and other environmental LGUs. Since waste leads to significant carbon
emissions, and landfill disposal often leads to the production of methane gas,
minimizing food wastes would help preserve Mother Nature. In every ton of
garbage disposed, the government pays P 700.00 to the private landfill in
Consolacion, Cebu, this study would help lessen the cost of the City government
in disposing the garbage produced by the citizens.

The Society
This will enlighten the minds of the people in the importance of reducing and
managing waste properly. This will also help them know the pros and cons of
undergoing composting, and at the same time make the environment a better and
safer place to live in.

The Future Researchers


The findings of this study will provide them insights as to how they will
undertake their own respective field of study, specifically on environmental issues
and concerns.

Scope and Limitation of the Study


The study focused on gathering data from Barangay Talamban and
Kalunasan. Other information called for were taken from websites, journals, ebooks, periodicals, dissertations and other related studies.
In the process of conducting the study, several constraints existed which to
some extent affected the results of this endeavor. These hindering factors were the
unreliability of some information gathered from the internet and some websites,
budgetary issues of the study given the limited sources of funds, time constraints
given only two weeks to conduct the study, , some government units are not
cooperative in entertaining the researchers, measurement of the volume of
garbage collected is not being recorded by the barangay and lastly, documents
pertaining to garbage collection and composting are also not readily available.

DEFINITION OF TERMS

Biodegradable Wastes - wastes which can be broken down, in a reasonable


amount of time, into its base compounds by micro-organisms and other living
things, regardless of what those compounds may be. These can be commonly
found in municipal solid waste (sometimes called biodegradable municipal waste,
or BMW) as green waste, food waste, paper waste, and biodegradable plastics
Composting - natural way of recycling organic matter. It is the process whereby
biodegradable organic matter is broken down by microorganisms in the presence
of oxygen.
Composts - product of composting. It could be used as a natural fertilizer.
Cost- the monetary amount equivalent to the expenses needed to carry out the
process of composting
Cost-Revenue Analysis- the direct comparison between the monetary amount
generated from sales and expenses needed to carry out the process of composting.
Distribution Channel-

the means by which the products are sold through

intermediaries
Food waste food thrown away because it can no longer be eaten or consumed.
Food waste disposal the act of disposing food waste.
Market- medium that allows buyers and sellers of the by-products of Takakura
and Vermi Methods of composting to gain income
Profitability- revenue less costs in applying the two composting methods

Revenue- is the monetary amount generated from the sales of the by-product of
the two composting method.
LGU- Local Government Unit
CCENRO- Cebu City Environment and Natural Resources Office
CESET- Cebu Environmental Sanitation Enforcement Team
CUSW- Cebu Uniting for Sustainable Water
Non-Biodegradable Wastes - wastes that cannot be broken down by other living
organisms. They are the type of wastes that does not decay over time like plastic,
tires, cans and styrofoam.
Organic Fertilizer - substance made from decayed solid biodegradable waste
useful in farming.
Takakura composting method innovative composting method introduced by
KITA (Kitakyushu International Techno Cooperative Association) which uses
micro-organisms that are cultivated from local materials to break down organic
waste. This method involves making a seed compost from fermented solutions
and a fermenting bed. Organic waste is mixed with the seed compost and left to
degrade in a ventilated container or basket.
Wastes - unwanted materials; the unusable remains, by-products or household
garbage like chemical wastes, garden waste and kitchen waste of the residents of
Barangay Talamban and Kalunasan.
Vermicomposting - the breaking down of organic material through the use of
worms, bacteria, and fungi. The worm used for composting is the African
nightcrawler.

Vermicompost or Worm Cast- the end product of Vermi composting. It is a


nutrient rich organic substance that can be added to soil to increase its organic
matter content and available nutrients.
Waste Management - collection, transport, processing or disposal, managing and
monitoring of waste materials. The term usually relates to materials produced by
human activity, and the process is generally undertaken to reduce their effect on
health, the environment or aesthetics

Chapter 2
THEORETICAL BACKGROUND
In this chapter the researchers present former studies in the area of Solid Waste
Management. It shows data on the conversion of solid biodegradable wastes
particularly food wastes into organic composts. Furthermore, it presents an insight
on the food waste composting methods of barangay Kalunasan and Talamban.

Review of Related Literature


Wastes
Wastes

are

divided

into

three

categories:

biodegradable,

non-

biodegradable, and special wastes. The city government of Cebu generates 60


percent or about 240 tons of biodegradable waste (Pareja, 2012). This is generally
composed of food waste. Its main contributors are the households and markets.

Food Waste
There are many definitions of food waste. Food waste is throwing away
food which could have been eaten by oneself or by others. It also refers to food
thrown away because it has been too long in the dining table making it unsafe for
consumption. Furthermore, it can also be part of food like vegetable leaves or
rotten fruits which can no longer be eaten. (Selina Juul) Simply saying, food
waste is food that should have been used for consumption but is thrown away for
several reasons like improper storage.

There are several sources of food waste. Research particularly in the


United States has proven that food waste starts in the beginning of food
production such as during the planting season when crops are infested by pests
and damaged by bad weather before harvest. (http://en.wikipedia.org) Another
source of food waste is found in business establishments like malls and
department stores since canned foods stored for a long time will reach their expiry
dates and eventually become food waste. Food waste comes from restaurants and
fast food chains as well as from households because foods eaten but not fully
consumed become leftovers.

Food Waste Management


Food Waste Management is the process of properly disposing food waste
and making food waste useful. It is important because it allows us to save money,
help the environment, and lastly it enables community engagement. (Leanpath) A
factor that must be considered in food waste management is having reliable
information. To conduct a food waste management program in a community, one
must be able to determine the quantity of resources being used like the amount of
food waste and the cost and availability of materials in converting food waste into
something useful (Decision Maker's Guide to Solid Waste Managementvol.
ii).

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Food Waste Management Practices


Out of the total solid waste produce, 60% (Pareja, 2012) of it is composed
of organic waste and the main forms of organic waste are household food waste,
agricultural waste, human and animal waste.Food waste composes of preconsumer food waste and post-consumer food waste. There is a need for food
waste management because of environmental concerns. Generating and disposing
a large amount of food waste to landfills often leads to a production of methane
gas, a greenhouse gas which is over 20 times more potent than carbon dioxide. By
recycling or composting, you divert the waste from the landfill or elsewhere in the
solid waste stream and ensure ongoing value when the item is converted into
something useful, such as a soil amendment with composting. (Premakumura
(2010/2012)

Composting
Chapter three, article one, section 17 letter g of Republic Act 9003 also
known as Ecological Waste Management mandates that the composting
component shall include a program and implementation schedule which shows the
methods by which the LGU shall, in combination with the source reduction and
recycling components, reduce a sufficient amount of solid waste disposed of
within its jurisdiction to comply with the diversion requirements of Sec. 20
hereof. The LGU component shall include the types of materials which will be
composted under the programs; the methods for determining the categories of
solid wastes to be diverted from disposal at a disposal facility through

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composting; and new facilities, and expansion of existing facilities needed to


implement the composting component. The LGU composting component shall
describe methods for developing the markets for composted materials, including,
but not limited to, an evaluation of the feasibility of procurement preferences for
the purchase of composted products. Each LGU may determine and grant a price
preference to encourage the purchase of composted products. (Lawphil.net 2001)
A typical household throws away an estimated 474 pounds of food waste
each year. There has been ways suggested by the government on how to reduce
this amount of food waste that is being produced by the household each year. One
way is by composting.
Composting is the nature way of recycling organic matter. It is the process
whereby biodegradable organic matter is broken down by microorganisms in the
presence of oxygen.
Composting food scraps is one of the most important aspects of composting. Food
waste items includes vegetable and fruit waste, meal leftovers, coffee grounds, tea
bags, stale bread, grains, and general refrigerator spoilage are an everyday
occurrence in most households.
(http://www.homecompostingmadeeasy.com/foodscraps.html, 2008)
As most of the waste generated in the households is organic waste such as
food scraps (Engineering Without Borders, 2011), it is considered that
composting was the best method to apply to manage the waste problem. First of
all, composting is a natural recycling system that breaks organic matter down into
valuable nutrition to the soils (NSW Government, 2011). The benefit of

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composting is that it can reform soil structure, texture and aeration and improve
the soils capacity to hold water. Furthermore, utilizing composting as a fertilizer
develops good root formation in soils (Compost Guide n.d.)
The common composting methods are: Pot Composting, Plastic Bag
Composting, Tower Tyre Composting, Compost Pits, Windrow (Batas)
Composting, Wire Hoop Composting, Heap Composting and Bottomless Bin
Composting. Composting has many benefits (advantages) such as: it saves money
on fertilizer for plants, acts as an excellent soil conditioner and adds on to soil
volume, and saves water by retaining moisture in the soil. Some of its
disadvantages are: it is slow in becoming compost, attracts insects and may have
foul odour and occupies space.

Takakura Method of Composting


It is a composting technique that utilizes Native Micro Organisms for
biodegradable decomposition. It was discovered by Koji Takakura in Kitakyushu,
Japan. Native Micro Organisms can be found in soil near any kind of plant, dried
leaves and dead trees. It could also be found in the products sold by malls. Some
of the products that contain these organisms are: Lacto Pafi, Yakult, Yogart,
Kimchi, Tuba. (utanbisaya.com ,2012)
In the Takakura composting method, organic waste is broken down by
micro-organisms that are cultivated from local materials. This method is an easy
and inexpensive way to do composting. The method involves making a seed
compost from fermented solutions and a fermenting bed. Organic waste is mixed

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with the seed compost and left to degrade in a ventilated container or basket.
Surabaya in Indonesia was the first City outside Japan to use it. In the Philippines,
Bago City in Negros was the first City to practice it followed by Cebu. (Ramli N.
Home Composting. 2010)
The advantage of the Takakura Method of Composting is that it is fast,
easy, and economical. It is also hygienic and it does not give bad odor. And lastly
it reduces organic waste generation which in turn reduces global warming. (SIBU
MUNICIPAL COUNCIL ,2010)

Cebu City Implementation of Takakura Method


Every day Cebu City generates 400 to 500 tons of garbage, 60 percent
(240 to 300 tons) of which are biodegradable with each person in the city
generating at least 500 grams daily ( Pareja, 2012), and 250-300 grams of this is
biodegradable. The Takakura composting method was adopted by the Cebu City
Government in the year 2010, in a bid to address the citys garbage problem,
which is among the factors blamed for the floods that struck the cities of Mandaue
and Cebu. This method is one of the components of the citys solid waste
management plan. It uses live microorganisms for the degradation of household
waste such as leftover foods, fruits and vegetables. Compared with vermicomposting, which uses earthworms, it requires smaller space: 100 square meters
per one ton of garbage. With the program, people can earn income from
composting, as it turns biodegradable garbage into organic fertilizer, which can be
sold 50 pesos per kilo. (Basilan and Parco, 2011).

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According to another SunStar article dated February 26, 2011, the Cebu
City government has decided to adopt the Takakura method of composting.
Additionally, the article has quoted Rey Parces, the executive director of the
Cebu City Solid Waste Management Board, We hope to reduce the citys solid
waste by 10 percent this year using the Takakura composting method. The
implementation of such method will be one of the components of the citys solid
waste management plan. It had been targeted that the program will reduce waste
generation by 20 percent in three years.
In implementing the program, the City government has partnered with
Japan Fund for Global Environment and the Kitakyushu International Technocooperative Association for the technical and financial aspect of the program.
Parces has also stated that the construction of a Material Recovery Facility
(MRF) is needed in implementing the Takakura composting method. Casiano
Catapang, of Cebu Uniting for Sustainable Water, stated that the program is
feasible as long as segregation is done at the household level.

Success Stories in Implementing Takakura Method


Institute for Global Environmental Strategies (IGES) is promoting the
replication of the solid waste management model, especially composting practices
of Surabaya, Indonesia, which achieved a substantial reduction in waste
generation, in cities in the Philippines.IGES supported a project in Bago City,
Negros Occidental, in 2008. The project was initiated based on a request from

15

Bago City who participated in a workshop in Surabaya in 2007 and acquired


information about the citys solid waste management practices.
Bago City is known as the Home of historical and natural treasure,
owing to its contribution in the colourful history of the province and country, and
its beautiful scenery and abundance in flora and fauna making it a good
ecotourism destination. Bago is one of the two cities in the Fourth District of
Negros Occidental, Western Visayas with population of 147,721 and projected to
be at 161,756 for the year 2009. The City was once one of the dirtiest in the
region, with a high incident of poverty, malnutrition and health problem due to its
failure in solid waste management. To address these problems, the Kasimanwa
Namon sa Bago Himuon Naton ang Kalimpyoon or KABAHIN KA Program, a
comprehensive approach in solid waste management based on community
participation and at source waste segregation, was launched in February 2005.
50% of the waste in the city was reduced, from 40 tons a day to 20 tons (Institute
for Global Environmental Strategies. 2009)
The hygienic condition of people has improved, which is proved by the
decrease in incidents of dengue. However, methods employed under KABAHIN
KA program such as pit, heap and vermi have proved to be tedious, unsanitary
and impractical in areas with limited backyard space for the pit and heap method,
costly, and technical for the vermi composting. Hence, to improve these methods,
Bago City adopted Takakura Home Method. (Solid Waste

16

Management as a Social Enterprise: A Community based 3R Approaches in


Bago City. May 2009)
The composting project in Bago started in April 2008. First, a hands-on
composting training session on the Takakura Method was organised for workers
at the Eco-Centre, where vermi composting had been practiced using earthworms.
After comparing the processing period and output, it was confirmed that the
Takakura Method was more efficient, and now, most of the organic waste.
Next, Bago City distributed 100 household compost baskets to selected
model barangays (communities), and after confirming the results, distributed
more to other barangays. Initially, sturdy plastic containers with many openings
that were manually made were distributed, but they were replaced by specially
ordered, locally made ceramic pots which were cheaper and looked better in
appearance. (Institute for Global Environmental Strategies. 2009)
Following the implementation of the project in Bago, similar practices
have spread to other cities including Bacolod, Talisay (Negros Occidental), Cebu,
Talisay (Cebu), Cavite and Puerto Princesa. Among them, notably, an NGO
called Pagtambayaong in Cebu has distributed hundreds of household compost
baskets to low-income groups and migrants which help them keep the living
environment clean and produce vegetables using the produced compost.
(Institute for Global Environmental Strategies. 2009)

17

Vermi Composting Method


Vermicasting, also called vermicomposting, is the processing of organic
wastes through earthworms or red worms specifically Eisenia foetida also
known as red wrigglers, manure worms, red hybrid or tiger worms (Soni
Cochran. 2010). The worms casting are rich in nitrate, phosphorus, potassium,
calcium and magnesium and the compost is therefore of high quality. It has also
been showed that vermicomposting helps aeration as well as speeds up the
composting process and increases particle reduction (Misra and Roy 2010).

It is a natural, odourless, aerobic process, much different from traditional


composting. These worms ingest waste then excrete casts dark, odourless,
nutrient- and organically rich, soil mud granules that make an excellent soil
conditioner. These worms casts are a ready-to-use fertilizer that can be used at a
higher rate of application than compost, since nutrients are released at rates that
growing plants prefer.( Hala Chaoui. 2010)
Vermiculture is preferably carried out in small or medium scale and it may
be placed in shallow beds or bins outdoors or inside the house (Resource
Conservation Manitoba 2010). Worms need favourable conditions just like
microorganisms and the composting material therefore needs to be managed
carefully.
In vermicomposting, it takes into casts 2232 days, depending on density
of waste and earthworm maturity. Worms should not be crowded so ideal density

18

of is 150 earthworms per liter of waste.Earthworms should be allowed to migrate


from finished vermicast to fresh waste
The only significant amount of money required in vermi composting
would be the worms. Prices for the worms can vary a lot. Initially, worms can
seem quite expensive around 500.00-600.00 PHP but once a Vermicompost box
has been set up and established, it is possible to take worms from the box and use
them to set up another box because they can breed so quickly. (Gaschk, Tamai,
Vu, Wisniewski, 2011)
This composting method is a very good example of sustainability in
action. As plants grow they take up nutrients from the soil, and as they decompose
those nutrients are returned to the soil to be used by other plants. However, if the
plants are taken from the soil (to be used in cooking for example) the nutrients
will not be returned, unless compost is used. Vermicompost takes organic waste
and converts it into compost, with the help of microorganisms and worms to
speed up the process. The quality of the soil is improved and better plants are able
to be produced. Vermicompost is good in terms of sustainability as it creates a
cycle for nutrients to be used and then returned. A very small amount of extra
resources are needed and no extra energy is used.
Vermicompost would have a positive influence on the community. It
would encourage the people to separate their wastes and may get them to think
more about controlling their waste. If they are already practicing some method of
composting, they may find this new method much more efficient. (Gaschk,
Tamai, Vu, Wisniewski, 2011)

19

In implementing the Vermicomposting method, Capital Costs, On-Site or


Off-site Processing, Location and Space, Climate, Human Pathogens, Feedstock
Loading Rates, and Earthworm Population Growth and Availability are to be
considered. (Edwards, Arancon, and Sherman, 2011)

Cebu City Implementation of Vermi Composting


In 2007, the the Cebu City Government has tapped the San Miguel
Corporation (SMC). SMC facilitated the implementation of the training on
vermicomposting technology for Cebu City government and barangay personnel.
SMC saw vermicomposting as a promotional activity for the company.
Participants of the training then became trainers who were later asked to echo
their learning in their respective barangays. Thus, the vermin composting program
in Cebu City took off. (Journal of Environmental Science and Management. 2012)

Success Stories in implementing Vermi Composting


Community One Resources Development (CORD) is a non-profit
organization focused on community development. One of the projects they did
was the Self-Help Project and one of the programs is the implementation of
Vermi Composting method in Bimonton, Aurora (Pascua 2011) in partnership
with Heifer International Philippines, a US-based humanitarian organization
(heiferphils.org). In the early stages of the program, participants didnt know
what vermicomposting was all about. Almost all of the community residents were
busy farming and nobody appreciated the benefits of rearing worms for

20

fertilizer production. They depended on chemical fertilizers and were not aware of
the possible negatives of chemicals in farming. The Sustainable Environment for
Better Living of Families thru Holistic and Encompassing Livelihood Programs
(SELF-HELP Project) consisted of 40 original families from the village of
Bimonton, which is in Mallig, Isabela, Philippines. This self-help group (SHG)
attended trainings on capability enhancement, skills development, livelihood
establishment and values transformation.
The program was introduced to several people and gained successful
results. An example is Mr.Rogelio Abes Jr. Rolly. Through selling vermicast,
an organic fertilizer and with the use of african nightcrawler earthworms, he
gained 53204.90 pesos gross income a month. This income is a big change from
the P89.42 a day he and his wife used to make as seasonal farm laborers.(Pascua
Jr.. 2011) After attending the training, Rolly immediately applied what he
learned about vermicomposting. The vermicast he produced the first six months
was only enough for his backyard garden, but in 2010 he was able to produce at
least 100 bags per month. CORD and Isabela State University helped him with
marketing strategies and promotion in order to broaden the reach of his growing
enterprise. In the same year, the Department Agriculture and other government
agencies recognized and supported his vermicomposting project. The Bureau of
Soils tested his vermicast and graded it as very good quality. With the help of
Rollys group, networks were developed in the academe, cooperatives, and
government and private institutions to expand the vermicomposting project.
(Pascua. 2010)

21

Theoretical Framework
With rising urbanization and change in lifestyle and food habits, the
amount of waste has been rapidly increasing and its composition changing. This
garbage is generated mainly from residential and commercial complexes.
According to the Solid Waste Segregation Ordinance C.O. 2031, Hierarchy of
Solid Waste Management in managing solid wastes, generators must consider
the following options in this order of priority: source reduction, reuse, recycle,
composting and disposal.
Over the last few years, the consumer market has grown rapidly leading to
products being packed in cans, aluminium foils, plastics, and other such nonbiodegradable items that cause incalculable harm to the environment. Nowadays,
shops have begun packing items in reusable or biodegradable bags. Certain
biodegradable items can also be composted and reused. In fact proper handling of
the biodegradable waste will considerably lessen the burden of solid waste that
each city has to tackle. Organic wastes usually take one to two weeks to
degenerate.
Solid waste management is considered to be one of the most serious
environmental issues in Cebu City. The city government of Cebu generates 60
percent or about 240-300 tons of biodegradable waste; the main contributors of
which are the households and markets. The increase of these biodegradable
wastes is found difficult to manage both by the barangays and municipal
government. Through composting, biodegradable wastes can be reduced.

22

Based on a website, Home Composting Made Easy, composting is the


natural way of recycling organic matter. Bhavan Prakash wrote that composting
helps to recycle kitchen and garden waste and reduce the volume of waste going
to landfills and incinerators, convert organic matter into a valuable resource for
the plants or community garden, acts as soil conditioner, fertilizer, natural
pesticide, and adds to humus in the soil. Healthier soils make for healthier plants
much when used to cover soil and deter the growth of weeds and even make some
money, if there is a market for compost in an area.

According to http://agverra.com/blog/composting-methods/, there are six


common types of composting methods and these are the Takakura Method, Vermi
composting method, Plain Vanilla Composting, 3-Bin Composting, Trench
Composting and Windrow Composting. Programs to enhance community-based
SWM are Massive Information-Education Campaign, Establishments of MRFs in
the barangays with financial and technical support, Promotion of Takakura and
Vermi Composting, Formation of Brgy. Solid Waste Management Committees,
Public-Private Partnership, Adoption of new environmentally compliant
technologies, Formulation of additional management schemes, such as the
management & disposal of household hazardous wastes, Integrating SWM laws &
policies with other environmental laws through the formulation of the
Environment

Code

(RA

9003).(http://kitaq-

compost.net/sites/default/files/KitaQDocuments/CebuDec12Seminar/5%20Presen
tation.pdf)
23

Waste

Biodegradable

Kitchen
Wastes

Nonbiodegradable

Special

Compostable

Waste
Management

Source
Reduction

Reuse

Recycle

Composting

Disposal

Common types of
composting methods
Takakura Method
Applied composting
methods to enhance
community-based Solid
Waste Management in
Cebu City

FIGURE I.

Vermi composting

Plain Vanilla
Composting
3-Bin Composting

THEORETICAL FRAMEWORK
Trench
Composting
Windrow
Composting
24

25

REPUBLIC ACT 9003


ECOLOGICAL SOLID WASTE MANAGEMENT

City
Government

Local
Government

Supply of
materials for
composting

Request of
Takakura and
Vermicomposting
Method materials

Barangay
Unit

Household

Collection of
Garbage

Market
Labour
Force

Composting
Materials

Material
Recovery
Facility
Biodegradable
Waste

Composts

Implementation of the Takakura and Vermi Composting

Figure 3. Implementation of Composting


Methods
26

Chapter 3
RESEARCH METHODOLOGY
This chapter contains the research design that the researchers used. This chapter
also explains the research instrument and the research respondents of the study.

Research Design
The researchers chose to carry out a descriptive research design in quantifying
the costs and benefits of converting food wastes into organic fertilizers. The
purpose of the descriptive method of research is to gather information about the
present existing condition of a particular area. (Creswell, 1994). This method
allows a flexible approach, thus, when new issues arise during the duration of
the study, further investigation may be conducted. Qualitative research is a
systematic and subjective approach to describe life experiences and give them
meaning. In contrast, quantitative research is a formal systematic approach
which incorporates numerical data to obtain information about the world.
Qualitative research was used to formulate survey questions that guided the
researchers in their analytical process. Quantitative research was used to
incorporate current market prices of the materials used in the conversion process
while doing the study. Quantitative research was also used in determining the
profitability of using the Vermi and Takakura method of composting.

Research Environment
This section of the study presents the location upon which the research was done.
The main location of the study was in Barangay Kalunasan and Barangay
Talamban, Cebu City. Barangay Kalunasan is the southern business district of
Cebu City and Barangay Talamban, one of Cebu Citys bustling Barangays. The
locations were chosen because those were the barangays who are practicing the
Vermi and Takakura method of composting. The said Barangays had already been
implementing the Vermi and Takakura method for the past four years.
The researchers also went to the barangays and different Local Government Units
of Cebu City to gather more information about the implementation and adoption
of Vermi and Takakura method of composting namely the Cebu City
Environment and Natural Resources Office (CCENRO), Cebu Uniting for
Sustainable Water (CUSW), Office of Councilor Nida Cabrera at Cebu City Hall,
Barangay Luz, Kamputhaw, Inayawan, and Apas.

28

Figure 4: Map of Barangay Talamban


Source: https://maps.google.com.ph

Figure 5: Map of Barangay Kalunasan

29

Research Respondents
In order to obtain information on the organizational and practical aspects of the
food waste management in Barangay Kalunasan and Talamban, the Barangay
Environmental Officers of Barangay Talamban and Kalunusan were interviewed
and asked to answer the survey. They were chosen for they are in-charge in
conducting the Vermi and Takakura composting method. They also asked them
about their application of Vermi and Takakura method as a way to compost their
food wastes. The researchers also asked them about the assessed costs and benefits
of applying the said method. They also asked about their insights on the
advantages and disadvantages of the composting methods used.
The sample size was based on the number of Barangay Environmental Officers for
the two barangays. Basically, there are five BEOs in each barangay. The BEOs
were chosen as the respondents since they have more knowledge on the composting
made by their barangay.
From the 10 estimated respondents, only 90% were made as respondents of the
study. From the 10 BEOs in barangay Talamban and Kalunasan, only 8 BEOs (4
from Kalunasan and 4 from Talamban) were made as respondents of the study. The
remaining BEOs were not present during the interview/survey. The 9th respondent
came from the office of the CUSW. The estimated sample size of 10 BEOs was
determined using Slovins sample size formula. The researchers also interviewed
the different personalities having knowledge on the Takakura and Vermi
Composting Method in Cebu City particularly the offices of: Cebu City

30

Environment and Natural Resources Office (CCENRO), Cebu Uniting for


Sustainable Water (CUSW), and Councilor Nida Cabrera at Cebu City Hall.
Slovins formula is written as: n= N/ (1+Ne2)
Where:
n= sample size
N= 10 (Total number of BEOs)
e (Error tolerance) = 6 %
Solution:
n= 10 / (1+10 (.06)2)
n= 9.65 or 10

Research Instruments
The researchers conducted one-on-one interviews with the barangay
officials of Barangay Kalunasan and Talamban having knowledge on the
Takakura and Vermi Composting Method. They also interviewed the Barangay
Environmental Officers of the Materials Recovery Division of both barangays.
The interview focused on the frequency of garbage collection, rules on the
control and disposal of waste, their conversion of biodegradable waste
particularly food waste into organic fertilizers, compost methods used, cost and
benefits in employing these methods, process in applying the said methods,
preference among the compost methods used, advantages and disadvantages of
those methods and the reduction of wastes upon implementing the compost
methods.

31

The researchers also conducted surveys to the Barangay Environmental


Officers of Barangay Talamban and Kalunasan as to the comparison on the
operations, maintenance, costs, profits, influence to the community and the
effects of the Takakura and Vermi Composting Method to the community. The
survey could be answered by checking the appropriate method that best fits to
the corresponding questions.
Different Environmental Departments like the CENRO, CESET, Office of
Councilor Nida Cabrera and CUSW were also interviewed by the researchers.

Research Procedures
Data was collected through interviews. Interviews were conducted formally and
informally using open-ended guide questions followed by relevant probing
queries. Before conducting the interviews, the researchers prepared and
formulated an interview guide which was based on the theoretical and conceptual
background. The researchers used books, journals, websites, articles and other
secondary sources useful in the course of the study.
Additional documents on food waste management in the Barangay were also
collected and reviewed and were used as secondary data.

Gathering of Data
Primary Sources
Data was collected through surveys and interviews. This information was
the basis for the data that was taken into account. Barangay environmental

32

officers were interviewed as to their practice on implementing the Vermi and


Takakura method of composting and the costs and benefits for such
implementation. Barangay Environmental officers and different government
employees were interviewed based on an interview guide prepared by the
researchers. Interviews were done on a one-on-one basis. They were also asked
as to their preference when using these composting methods.
The Barangay Environment Officers were introduced to self-administered
questionnaires. Guidance was given to the respondents while answering the
questionnaires.

Secondary Sources
Secondary

sources

involve

generalization,

analysis,

synthesis,

interpretation, or evaluation of the original information. Secondary sources that


were used in the course of the study are: books, newspapers, journals and
websites.
Treatment of Data Gathered
The results from the primary sources were organized according to its
importance in the study. The researchers computed the number of respondents
who prefer the Takakura and Vermi method in terms of its costs and revenue,
operations, maintenance, and its effects to the community. Other answers that
could not be quantified such as interview answers were analyzed and noted.

33

Furthermore, using the formula stated below, the researchers computed the
profitability and costs of applying the Takakura and Vermi Methods of
Composting.
INITIAL COST
Initial Cost (Takakura Method)
=Heap Cost x Number of Recommended Heaps (Capacity
dependent)
Initial Cost (Vermicomposting Method)
=Cost of African Nightcrawlers (Kg) x Number of Pits
POTENTIAL PROFIT
Potential Sales
=Compost Output (Kg) x Selling Price per Kilogram
Potential Profit
=Potential Sales Initial Cost
OPPORTUNITY COST/SAVINGS
Traditional Method Cost
=Amount of Garbage (Kg) x Dumping Fee
Opportunity Cost/Savings
=Traditional Method Cost Potential Profit (Alternative Method)
Given this formula, researchers was able to determine the income generated if
food wastes will be converted into organic fertilizers using the Vermin and
Takakura Method.

34

CHAPTER 4
PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA
In this chapter ,the researchers analyzed the data collected which is carried
out in two phases, a quantitative analysis of data based on the results of the
questionnaire and qualitative interpretation based from interviews conducted.
Advantages and Disadvantages of Takakura and Vermi Composting Method
Table 1 shows the advantages and disadvantages of Takakura and Vermi method
based on the interviews and survey.
Table 1
Advantages and Disadvantages of Takakura and Vermi Composting Method
Takakura
-has simple cleaning procedures
-more profitable
-odorless
Advantages

Disadvantages

-uses many raw materials


-laborious
-requires many equipment
-has higher initial costs
-difficult to adopt and practice
-difficult to teach for training
-longer time to decompose (6-10
months)

Vermi
-less laborious
-easier to perform
-has short time to make a
compost
-requires less tools and
equipments
-lower initial and ongoing
costs
-has more buyers
-easy to adopt and practice
-easy to teach for training
-shorter time to decompose
(3 to 5 months)
-difficult cleaning
procedures
-creates unpleasant odors
-can cause hygienic
problems if not done
properly

Although the disadvantages for Takakura is numerous, the respondents are still in
favor of using the Takakura Method in composting food waste because of its
quality, profitability, odorless which would avoid inconvenience to the
community.
Table 2 shows the cost and revenue in using the Takakura and Vermi Method of
Composting.

Table 2
Assessment of Cost and Revenue of Takakura and Vermi Composting Method
TAKAKURA
COST

VERMI

Initial cost

PHP 3,290.00

PHP 3,500.00

Potential Income

PHP 316,085.00

PHP 171,700.00

Potential Savings

PHP 456,905.23

PHP 30,879.35

REVENUE

Vermi composting requires only lower initial cost as compared to Takakura


composting mainly because of the materials required in implementing the said
method. The potential income and savings of the takakura method is higher
compared to vermi because its selling price is five times higher than the Vermi
method.

36

Table 3 shows which method is more convenient as to its operations and


maintenance based on the survey conducted.

Table 3
Operations and Maintenance of Takakura and Vermi Composting Method
n=9

OPERATIONS

TOTAL

TAKAKURA

VERMI

TOTAL

Easier to perform

Requires less
equipment,materials, or tools

Shorter time to compost

Better quality of output

3.5

5.5

Simple to sustain

Hygienic

TOTAL AVERAGE

TOTAL AVERAGE

MAINTENANCE

TOTAL

37

Vermi Composting is more convenient as to its operations since it requires


less materials, equipment or tools. It is also easier to perform and can be
composted in a short period of time which is about 3 to 5 months compared to the
Takakura method which would take 6 to 10 months. With respect to its
maintenance, the results gathered shows that Takakura Composting has simpler
cleaning procedures or is easier to clean and maintain for it wont cause any
leakage which would cause bad odors.
Table 4
Effects of Takakura and Vermi Composting to the Community
n=9
TAKAKURA

VERMI

ATTRIBUTES
YES

NO

YES

NO

Minimized Waste

Community Participation

5.5

3.5

TOTAL AVERAGE

Table 4 shows that both methods have contributed with the minimization
of waste in the community. The vermi method has greater community partcipation
as compared to the takakura method since it is less laborious. With this, the
community would be able to actively participate without taking too much of their
time.
38

Table 5 shows how Barangay Talamban and Kalunasan sells their by-products
and to whom these products are sold.
Table 5

The Distribution Channel and Market of By-product of Takakura Method


and Vermi Method in Barangay Talamban and Kalunasan
Takakura

Vermi

Barangay

Distribution
Channel

Market

Distribution
Channel

Market

Talamban

None. Only
sells at its
Material
Recovery
Facility

Sells directly
to walk-in
buyers

None. Only
sells at its
Material
Recovery
Facility

Sells directly
to walk-in
buyers

Kalunasan

None.

Given to
citizens for
free

None. Only
sells at its
Material
Recovery
Facility

Sells directly
to walk-in
buyers

Since both barangays do not have proper distribution channel, its demand is not
that high. But if there is a proper distribution channel, it would create higher
profits.

39

Table 6 shows that the Takakura composting is preferred over Vermi composting.
Furthermore, majority of the respondents suggest the application of Takakura
composting.
Table 6
Composting Method Preference of both barangays
TAKAKURA

VERMI

TOTAL

Preferred
Method

Recommendable
to other
barangays

Since both barangays prefer and recommend the Takakura Method, it is best to
apply this composting method to the other barangays as a way to minimize
wastes. It is more preferred because it would create higher profit, hygienic and
economical.

40

Chapter 5
SUMMARY, CONCLUSION AND RECOMMENDATIONS

Summary of Findings

Based on the surveys conducted, the researchers came up with the following
results: the Vermi Method is more convenient in terms of operations. While the
Takakura method is easier to maintain because it requires less effort in terms of its
cleaning procedures.
When it comes to the costs and benefits, the Takakura Method would
entail higher initial and ongoing costs. Even though it has higher costs,it is more
profitable than the Vermi method of composting. The two methods aid in waste
minimization.. Lastly, as to the impact or influence in the community, there is
minimal community participation in both methods.
Moreover,

Takakura Method is preferable because it is more

advantageous compared to the Vermi Composting Method. Although the current


market price of the ingredients to be used in the composting, are higher compared
to the Vermi Composting Method the revenue of selling its by products is enough
to cover the costs in its application

Conclusion
Vermi Method of Composting is less costly and is sold cheaper but the
Takakura Method of composting is more beneficial as to its overall
implementation since it generates better quality composts, provides higher
returns, and is more preferred by the barangays. Takakura Method of composting
is the best method to be implemented in the barangay level.
Recommendation
The barangay should properly document the process of undergoing the
Takakura and Vermi Composting Method and the volume of garbage both
biodegradable and non-biodegradable in order to quantify the amount needed in
composting and the budget to be allocated as per volume. There should also be an
intensive promotion of using composting methods. The barangay officials should
continue to encourage the residents to cooperate in composting through proper
orientation and seminars and implement it through household levels. An
appropriate distribution channel on their by-products should be developed by the
barangays. Constant communication and timely distribution of budgets among the
different organizations should be observed.
Future researchers should give focus and spend more time in conducting
studies regarding environmental issues in the society. They should better analyze
and fill in the gaps in data gathering in a wider population specifically on the
respective households.

42

BIBLIOGRAPHY:
Books
H. Panda (2011). Manufacture of Biofertilizer and Organic Farming. Asia
Pacific Business Press Inc.
Whitman, Ann (2001). Organic Gardening for Dummies. For Dummies,
Asia Pacific Business Press Inc.
E-Books
A Short Guide to Food Waste Management Practices. Lean Path.
Retrieved from: http://www.leanpath.com/docs/Waste_Guide_o.pdf
D.G.J. Premakumura (2010/2012). Best Practices and Innovations in
Community-Based Solid Waste Management in Cebu. Retrieved from:
http://pub.iges.or.jp/modules/envirolib/upload/4336/attach/Dickella_Pr
emakumara_final[Best_Practices].pdf
How to Manage Household Waste. Unesco. Retrieved from:
http://www.unesco.org/education/educprog/ste/pdf_files/asiamaterials/
unit8.pdf
Guidelines for Municipal Solid Waste Management in the
Mediterranean Region, Medicites. Retrieved from:
http://www.medcities.org/docs/3%20Urban%20Waste%20generation
%20and%20classification.pdf
Home Composting: Step-by Step guide to Takakura Composting.
Institute for Global Environmental Strategies. Retrieved from:

43

http://starstorage.blob.core.windows.net/archives/2010/1/5/lifefocus/ho
me_composting.pdf
Dickella Prekamura Final (Best Practices)
http://pub.iges.or.jp/modules/envirolib/upload/4336/attach/Dickella_Pr
emakumara_final[Best_Practices].pdf

Journals
Gan Huei Ying*and Mahamad Hakimi Ibrahim (June-August 2013). Local
Knowledge In Waste Management: A Study Of Takakura Home Method.
Journal of Environmental Science, Computer Science and Engineering &
Technology (Vol. 2 No. 3)
News Article
Borromeo, R. U. (March 24, 2011). Cabrera tags "dirtiest" Cebu City
barangays. The Freeman.
Basilan, R. Parco, B. (February 16, 2011). City spreads compost method.
Sunstar Cebu.

Internet sources
How to Compost Food Scraps. Retrieved from:
http://www.homecompostingmadeeasy.com/foodscraps.html
Turning Waste to Organic Fertilizer/ Soil: TAkakura Method of
Composting. Retrieved from:
http://utanbisaya.com/2012/07/11/a-random-discovery-takakura-methodof-composting/
44

Part 1: How to compost at home using container pots. Retrieved from:


http://www.ecowalkthetalk.com/blog/2010/07/21/part-1-how-to-compostat-home-using-container-pots/
Going Underground: Compost Pit or Trench Composting. Retrieved from:
http://green-home-landscape-source.com/compost-pit.html
Disadvantages of Plastic Bags. Augustine, R.
http://www.ehow.com/about_5072695_disadvantages-plastic-bags.html
Municipal Solid Waste. Wikipedia Retrieved from:
http://en.wikipedia.org/wiki/Household_waste
Types of Solid Waste. Retrieved from:
http://edugreen.teri.res.in/explore/solwaste/types.htm
Takakura Home Method Composting (THM). Sibu Municipal Council.
(November 30, 2012) Retrieved from:
http://gardenemerald.blogspot.com/2010/12/takakura-home-compostingpart-1.html

45

APPENDIX A

Comparison
(Takakura Method v.s Vermicomposting)
Average Daily Market Waste of a Barangay
Number of Market Waste Sacks collected
Kilograms/Sack
Net Biodegradable Waste, Daily(Kgs)
Initial Cost Requirement
Material Cost
Recommended Pits/Heaps (7 Days)
Initial Cost
Output Generation
Net Biodegradable Waste, Daily(Kgs)
Yield Ratio
Potential Compost, Daily (Kgs )
Average Selling Price (per Kg)
Potential Daily Sales
Potential Income
Potential Daily Sales
Calendar Days
Gross Receipts
Less: Initial Cost
Potential Income

Takakura Method

Vermicomposting
7
7
50
50
350.00 Php
350.00

Php
Php

470.00 Php
7
3,290.00 Php

500.00
7
3,500.00

Php
Php

350.00
0.10
35.00
25.00 Php
875.00 Php

500
0.08
40
12.00
480.00

Php

Php
Php
Php

480.00
365
175,200.00
(3,500.00)
171,700.00

Php

0.551155498
700.00 Php
385.81 Php
365
140,820.23 Php

0.551155498
700.00
385.81
365
140,820.65

Php
Php
Php

316,085.00 Php
(140,820.23) Php
456,905.23 Php

171,700.00
(140,820.65)
30,879.35

Php
Php
Php

875.00
365
319,375.00
(3,290.00)
316,085.00

Php

Potential Savings
Daily Biodegradable Waste (Tons )
Dumping Fee/Ton
Daily Dumping Fee
Number of Days
Annual Dumping Fee
Potential Income from Alternative Method
Annual Dumping Fee Cost
Opportunity Cost/Savings

Php
Php

46

TAKAKURA METHOD
(Consolidated)
TO MAKE A HEAP:
Ingredients
Rice Husk
Rice Bran
Lacto Pafi Drink
Mushroom
Yakult
Tuba
Humus
Water
Activated Yeast
COMPOST COST

Unit Cost
Requirement
Net Cost
Php
40.00
1 Php
40.00
Php
50.00
1 Php
50.00
Php
15.00
1 Php
15.00
Php
42.50
1 Php
42.50
Php
10.00
10 Php
100.00
Php
50.00
1 Php
50.00
Php
50.00
1 Php
50.00
Php
45.00
0.5 Php
22.50
Php
10.00
10 Php
100.00
Php
470.00

Average Daily Market Waste of a Barangay


Number of Market Waste Sacks collected
Kilograms/Sack
Net Biodegradable Waste, Daily(Kgs)
Initial Compost Cost Requirement
Heap Cost
Recommended Heaps (7 Days)
Initial Cost

Output Generation
Net Biodegradable Waste, Daily(Kgs)
Yield Ratio
Potential Compost, Daily (Kgs )
Average Selling Price (per Kg)
Potential Daily Sales
Potential Income
Daily Compost Generated
Calendar Days
Gross Receipts
Less:
Initial Compost Cost
Potential Income

7
50
350.00

Php
Php

470.00
7
3,290.00

Php
Php

350.00
0.10
35.00
25.00
875.00

Php
Php

875.00
365
319,375.00

Php
Php

(3,290.00)
316,085.00
47

Potential Savings
Daily biodegradable waste (Kgs)
Kilograms/Ton
Daily Biodegradable Waste (Tons )
Dumping Fee/Ton
Daily Dumping Fee
Number of Days
Annual Dumping Fee
Potential Income from Takakura Method
Annual Dumping Fee Cost
Opportunity Cost/Savings

Php

350.00
907.185
0.385808848
700.00
270.07
365
98,574.16

Php
Php
Php

316,085.00
(98,574.16)
414,659.16

Php
Php

Assumptions:
1.) The Yield ratio is 1 kilo of biodegradable waste will yield 1/3 of compost.
2.) The ingredients mentioned and the accompany costs are provided by CUSW.
3.) The amount of garbage thrown by Cebu City is 500 tons per day. 56.67 percent of which is biodegradable.
4.) It is assumed that for 7 kilos of waste, 6 kilos of Takakura mother seed compost is recommended.
5.) One heap will be able to process 200 kilograms of waste daily.
6.) The suggested ratio is 1 kilo of compost is to 1 kilo of waste. This is when the process is already ongoing.
7.) Recommended Mother Seed Compost is to make 7 heaps enough for 7 days.

48

VERMICOMPOSTING METHOD
(Consolidated)
BASIC MATERIAL LIST
Ingredients
African Nightcrawlers (1 kg)
Php
TOTAL
Php

Cost

Initial Cost
African Nightcrawlers
Number of Composting Pits
Net Biodegradable Waste, Daily(Kgs)

500.00
20,000.00

Php

Barangay Talamban's Daily Market Waste


Number of Market Waste Sacks collected
Kilograms/Sack
Net Biodegradable Waste, Daily(Kgs)
Output Generation
Net Biodegradable Waste, Daily(Kgs)
Yield percentage
Potential Compost, Daily (Kgs )
Average Selling Price (per Kg)
Potential Daily Sales
Potential Income
Daily Sales Generated
Calendar Days
Gross Receipts
Less:
Initial Compost Cost
Potential Income

500.00
7
3,500.00

7
50
350.00

Php
Php

Php

350.00
0.08
28.00
12.00
336.00

Php

336.00
365
122,640.00

Php
Php

(3,500.00)
119,140.00

Potential Savings
Daily biodegradable waste (Kgs)
Kilograms/Ton
Daily Biodegradable Waste (Tons )
Dumping Fee/Ton
Daily Dumping Fee
Number of Days
Annual Dumping Fee
Potential Income from Vermicomposting Method
Annual Dumping Fee Cost
Opportunity Cost/Savings

Php

200.00
907.185
0.220462199
700.00
154.32
365
56,328.09

Php
Php
Php

119,140.00
(56,328.09)
62,811.91

Php
Php

49

In computing the potential profit of the composting methods of the two


barangays, it was presumed that the composts generated by the two composting
methods are sold during the year.
Based on the computed projected profit of the two composting methods,
the potential income generated by the takakura method is greater than the
potential income generated by the vermi method of composting. Even though the
takakura method has a greater initial cost, the barangay placed a higher mark up
on the cost to be able to recover the cost spent in undertaking the composting
method.
The researchers also computed the cost forgone if the two barangays
would conduct the two composting methods. Based on the interview conducted
with the BEOs of Barangay Talamban and Barangay Kalunasan the researchers
learned that the government would spend PHP 700 per ton of garbage thrown to
the private landfill in Concolacion. This computation of the projected profit could
help the government in assessing the benefits of applying composting to the
barangays of Cebu.

50

APPENDIX B
TRANSMITTAL LETTER
February 18, 2014

Mr. Randy Navarro


Assistant Department Head
Cebu City Environment and Natural Resources Office
Cebu City Government
2nd Floor Department of Public Services (DPS) Building
Ramos St., Cebu City

Dear Mr. Navarro:


I am Carlos Q. Tabada, a Bachelor of Science in Management Accounting (BSMA) from the University of San Carlos.

One of our thesis subjects, AC-527, entitled Management Synthesis, requires us


to conduct a study on a selected topic. In this case, our topic is about the cost and
benefits of the Takakura Method and Vermicomposting method of composting.

We would like to ask for your technical assistance in conducting our said study.
Thank you very much.
Respectfully yours,

Carlos Q. Tabada
51

APPENDIX C: INTERVIEW AND SURVEY QUESTIONNAIRE

QUESTIONNAIRE of LGU EMPLOYEES


VERMICOMPOSTING METHOD
1.) When did the implementation of the Vermicomposting Method begin?
What barangay was the pilot barangay for the implementation?
2.) Who introduced vermi composting in Cebu?
3.) What is the process for the implementation Vermicomposting Method at
the barangay level and/or the household level?
4.) Are there barangays who implement the stated composting method in the
household level? If yes, what are the names of those barangays and how
many households took part in the implementation?
5.) What department is in charge for overseeing the implementation?
6.) Who is responsible for the distribution of the materials for the
implementation of the Vermicomposting Method?
7.) What are the costs for such materials?
8.) How much is the budget given by the City government to the selected
barangays in implementing the Vermi composting method?
9.) How much is the usual selling price of the by-products ?
10.)

Does the government have a specific distribution channel when

selling the by-products of this compositng method?


11.)

Has there been any reduction in the amount of waste disposed by

the implementing barangays? In what amount?

52

12.)

According to those who have implemented the Vermi and

Takakura method of composting, which composting method do they prefer


and why?
QUESTIONNAIRE- TAKAKURA METHOD
1.) When did the implementation of the Takakura Method begin? What
barangay was the pilot barangay for the implementation?
2.) Who introduced the Takakura method in Cebu?
3.) What is the process for the implementation Takakura Method at the
barangay level and/or the household level?
4.) Are there barangays who implement the stated composting method in
the household level? If yes, what are the names of those barangays and
how many households took part in the implementation?
5.) What department is in charge for overseeing the implementation?
6.) Who is responsible for the distribution of the materials for the
implementation of the Takakura Method?
7.) What are the costs for such materials?
8.) How much is the usual selling price of the by-products?
9.) Does the government have a specific distribution channel when selling
the by-products of this compositng method?
10.)

How much is the budget given by the City government to the

selected barangays in implementing the Takakura composting method?


11.)

Has there been any reduction in the amount of waste disposed by

the implementing barangays? In what amount?


53

INTERVIEW QUESTIONS FOR THE BARANGAY


1. How many households do you have in your barangay? (Demographic
profile)
2. How does your barangay collect garbage?
3. Percentage of biodegradable wastes collected
4. Among the biodegradable wastes collected, what percentage compose
food wastes?
5. What are the types of composting methods which you implement in your
barangay?
6. Who introduced the Takakura and Vermi method to your barangay?
7. How many years have you been applying the Takakura and Vermi
method?
8. What are the advantages of using the Takakura and Vermi method of
composting?
9. What are the disadvantages of using the Takakura and Vermi method of
composting?
10. When compared with each other what method is preferred by the
Barangay?
11. What is the volume of garbage that was collected before undergoing
Takakura and Vermi Composting?
12. Reduction of biodegradable wastes upon implementing the Takakura and
Vermi method
54

13. How many of these households implement the Takakura and Vermi
method of composting?
14. How do you make composts using the Takakura and Vermi method?
15. What are the costs of undergoing the Takakura and Vermi Method?
16. What are the by-products of the Takakura and Vermi Method?
17. How will these by-products be used?
18. To whom do you sell these by-products?
19. How much is the selling price of these by-products?
20. Is there a distribution channel when selling these composts?
21. Where do you get the materials to be used in the Takakura and Vermi
method of composting?
22. How many kilos of composts of Takakura and Vermi does one kilo of
garbage make?
23. Is there an ordinance about the implementation of the Takakura and Vermi
method of composting?
24. Will you recommend the Takakura and Vermi method of composting to
other barangays?

55

University of San Carlos


School of Business and Economics
This questionnaire serves as an instrument to the research paper A Comparative Study
on the the Costs and Benefits of Using the Takakura Method and Vermi Composting in
Barangay Kalunasan and Talamban. The information gathered from this questionnaire
is solely for research purposes.
1. Operation
Takakura Method

Vermi composting Method

Which is easier to
perform?
Which requires many
tools and/or
equipments/materials?
Which takes a longer time
to compose?
Which would generate the
better quality of output?
Which method do you
prefer?

2. Maintenance
Takakura Method

Vermicompost Method

Takakura Method

Vermicompost Method

Which has simpler


cleaning procedures?

3. Cost/Profit

Which has higher


initial costs?
Which has higher
ongoing costs?
Which composting
method would allow
you to earn higher
profits?
Which composting
method would allow
you to find more
buyers of its byproduct?

56

4. Influence to the community


Takakura Method

Vermi composting Method of


Composting

Which is easier to
implement?
Which is easier to adopt
and practice?
Which composting method
would cause hygienic
problems if not done
properly?
Which training is more
difficult?
Which composting method
would create more
unpleasant odours?
Would you recommend the
implementation of this
method to other barangays?

5. Effects to the Community


Takakura Method
YES

NO

Vermi composting
Method of Composting
YES

NO

Is the waste minimized?


Did everyone in the
community participate in
this practice?
Is this method still being
practiced up to this date by
the households?

Name of respondent: _________________________________


Position in the Government: ___________________________
Barangay/office: ____________________________________
Signature: ________________________
57

APPENDIX D
DOCUMENTATION

Vermi Composting Bed in CESET

58

Interview with Ms. Consolacion Paa of CESET

With the staff of CESET

59

With the staff of CESET

With one of the BOE; taken at Brgy. Apas

60

Brief background of the Takakura Method that was shown to us during our Talamban
Visit

61

Vermi Composting Bed in Talamban

62

Vermi Composting Bed in Talamban

63

Vermi Compost

Takakura Compost

64

Takakura Method in Talamban

Picture taken with Mr. Rene Rosales

65

Picture taken with Mr. Randy Navarro of CENRO

66

Interview with Mr. Casiano Catapang

67

Picture taken during our interview with Mr. Casiano Catapang of Cebu Uniting for
Sustainable Water Foundation Inc.

APPENDIX E

68

SECRETARYS REPORT
During the second week of June, the researchers instructor made them
research on references that talk about food wastes. The references may come
from books, journals, websites and other sources of reading materials. Among the
gathered topics, they selected three topics to further research on.
The first topic that the researchers had was on the applicability of
Takakura Method of Composting in Barangay San Antonio. Due to time
constraints and inexistent documents in the barangay, they changed the study to
the cost and benefits of using Takakura Method of composting in Barangay
Kamputhaw. When the researchers did their scoping in the barangay, they came
to know that Barangay Kamputhaw did not have any documents regarding the
implementation of the said method and the said barangay already stopped
implementing the said method. Barangay Kamputhaw referred Barangay Lahug to
the researchers. When the group went to Barangay Lahug, the researchers found
out that the Barangay also stopped using the method because of the elections.
Although they said they are planning to implement again the said method, there is
still no assurance that they will do so.
The researchers came to a conclusion that they cannot proceed with any of
the topics that have been made so the researchers decided to conduct a thorough
scoping in other barangays. Upon doing so, they discovered about vermi
composting. It is another composting method besides the Takakura Method that is
prevalently used by the other barangays, like, Talamban and Kalunasan. Because

69

of this discovery, the researchers decided to make a comparative study of


Takakaura Method and Vermi Composting in Barangay Kalunasan and Talamban.
In order for the researchers to meet the deadline, they gathered the
information needed separately. The researchers had separate places to go to. In
every place/barangay that they visit, the researchers interviewed the Barangay
Environmental Officers and the Barangay Captain. The researchers also visited
some local government units, like CESET, CUSW and CCENRO. The
researchers interviewed the head of these local government units and gathered
more information

about

the two composting method. The Barangay

Environmental Officers also answered survey questionnaires about the study. The
heads of the local government units and BEOs are our respective respondents for
our study.
As the researchers gathered the data needed for the study, they come up
with some conclusions and recommendations in relation to the study conducted.
One conclusion made was that, the two barangays, which were the objects of the
study is different in terms of what composting method is more cost-effective and
beneficial. Barangay Talamban prefers the Vermi Composting since it entails less
labor and it has lesser equipment and materials to use as compared to Takakura
Method. Although both methods produce the same output, Barangay Talamban
still prefers Vermi since it does not need a very long time to process and to
produce its end product. Another conclusion made was, based from the local
government units interviewed, they prefer the Takakura Method since it gains
more profit than Vermi composts because of the high market value of the
70

Takakura Method. The researchers recommend using the Takakura Method since
it is odorless and does not consume a big space. This method is advisable to be
used by households and other barangays who do not use a specific method of
composting. Another recommendation made was, that the barangays, should have
proper documentation as to the spending of the Takakura and Vermi method. In
this way, they can monitor the costs and profits gained by using either of the two
methods.

APPENDIX F
71

TREASURERS REPORT
This is the summary of expenses of each researchers in the process of making the
study
AMOUNT
Pre-Oral Defense Contribution for

20

printing
Pre-Oral Defense Contribution for

33.50

panelist
After Pre-Oral Defense Contribution for

25

printing
Final Oral Defense Contribution for

250

Room Reservation
Final Oral Defense Contribution for

50

Panelist
Final Oral Defense Contribution for
printing and hardbound
TOTAL

50
P 403.50

P 403.50 is the amount in which each researchers contributed which


multiply by 8 and the total contribution made by the researchers amounts to P
4,438.50

72

APPENDIX G
CURRICULUM VITAE

73

CALAG, ROSA CARIDAD BELOY


307-D Junquera Ext., Cogon Ramos, Cebu City
Cellular #: 0917-306-1565
E-mail Address: che2_calag@yahoo.com
PERSONAL DATA
Age: 19 years old
Birthdate: April 10, 1994
Birthplace: Sta. Margarita, Western Samar
Sex: Female
Civil Status: Single
Religion: Roman Catholic
EDUCATIONAL BACKGROUND
College:
(2010-present)

University of San Carlos


P. del Rosario St., Cebu City
4th year, Bachelor of Science in Management Accounting

High School:
(2006-2010)

Calbayog City National High School


Barangay Hamorawon, Calbayog City, Western Samar

Elementary:
Center
(2000-2006)

Calbayog Pilot Central School Calbayog City Sped


Rueda St. Calbayog City, Western Samar

SKILLS

Knowledgeable in basic accounting and basic computer applications


Proficient in written and oral communication in English
Adopts quickly to changes and challenges on the job
Highly cooperative and easy to work with.

74

ENGLIS, REYMAR MABINI


Canada Drive Tawagan 1 Sirao, Cebu City
Cellular #: 0923-4599-707
E-mail Address: reymarenglis@yahoo.com
PERSONAL DATA
Age: 19 years old
Birthdate: November 6, 1994
Birthplace: Cebu City
Sex: Male
Civil Status: Single
Religion: Roman Catholic
EDUCATIONAL BACKGROUND
College:
(2010-present)

University of San Carlos (USC)


P. del Rosario St., Cebu City
4th year, Bachelor of Science in Management Accounting

High School:
Academy
(2006-2010)

Guba National High School (GNHS) formerly Arias

Elementary:
(2000-2006)

Sirao Integrated School (SIS)


Canada Drive Tawagan1 Sirao Cebu City

Guba Cebu City

SKILLS

Good in English (both written and oral)


Has adept knowledge in General Accounting
Proficient in MS Word, MS PowerPoint and MS Excel
Highly adaptive in any workplace
Trainable
Computer literate
Basic knowledge in Accounting
Good oral and communication skills
Good leadership skills
75

FELECIO, IRENE JOYCE TUTOR


307-D Junquera Ext., Cogon Ramos, Cebu City
Cellular #: 0905-690-3242
E-mail Address: ijfelz@yahoo.com
PERSONAL DATA
Age: 19 years old
Birthdate: April 5, 1994
Birthplace: Abaca, Mabini, Bohol
Sex: Female
Civil Status: Single
Religion: Roman Catholic
EDUCATIONAL BACKGROUND
College:
(2010-present)

University of San Carlos


P. del Rosario St., Cebu City
4th year, Bachelor of Science in Management Accounting

High School:
(2006-2010)

Holy Spirit School


Remolador St., Tagbilaran City, Bohol

Elementary:
(2000-2006)

Abaca Elementary School


Abaca, Mabini, Bohol

SKILLS
Good in English (both written and oral)
Has adept knowledge in General Accounting
Proficient in MS Word, MS PowerPoint and MS Excel
Highly adaptive in any workplace

76

JACABAN, KERVIN
Upper Camparang Kalunasan Cebu City
09323524033
jacabankervin_16@yahoo.com
PERSONAL DATA
Age: 20
Birthdate: March 16, 1993
Birthplace: Cebu City
Sex: Male
Civil Status: Single
Religion: Roman Catholic
EDUCATIONAL BACKGROUND
College:
(2010-present)

University of San Carlos (USC)


P. del Rosario St., Cebu City
4th year, Bachelor of Science in Management Accounting

High School:
(2006-2010)

Ramon Duterte Mem. Natl High School


V. Rama Ave, Cebu City

Elementary:
(1999-2006)

Kalunasan Elem. School


Oprra, Unit 4, Kalunasan, Cebu City, Cebu

SKILLS
People- and customer-centric with ability to discover creative solutions
and troubleshoot problems.
Effective team player, yet equally effective working solo.
Life-long learner with ability to reach goals.
Computer literate and savvy.
Excellent in communication skills preferably in English.
Willing to travel and work on shifts.

77

NATIVIDAD, JANINA FLORDELIZ


325 B Gen. Maxilom Ext, Barangay Carreta, Cebu City
Cellular #: 0932-877-2835
E-mail Address: janfnatividad@yahoo.com
PERSONAL DATA
Age: 2-0 years old
Birthdate: January 7, 1994
Birthplace: Cebu City
Sex: Female
Civil Status: Single
Religion: Roman Catholic
EDUCATIONAL BACKGROUND
College:
(2010-present)

University of San Carlos


P. del Rosario St., Cebu City
4th year, Bachelor of Science in Management Accounting

High School:
(2006-2010)

Abellana National School


Osmena Boulevard, Cebu City

Elementary:
(2000-2006)

Carreta Elementary School


General Maxilom Extension, Cebu City

SKILLS

Proficient in written and oral communication in English


Knowledgeable in basic accounting and basic computer applications
Adopts quickly to changes in the workplace
Minimal supervision

78

OPPUS, DIANA ROSE GUEVARRA


Tacan, Ibo Lapu-lapu City
+639- 22 387 - 5059
oppusdiana@gmail.com
PERSONAL DATA
Age: 20 years old
Birthdate: July 27, 1993
Birthplace: Boac Marinduque
Sex: Female
Civil Status: Single
Religion: Roman Catholic
EDUCATIONAL BACKGROUND
College:
(2010-present)

University of San Carlos


P. del Rosario St., Cebu City
4th year, Bachelor of Science in Management Accounting

High School:
(2006-2010)

Science and Technology Education Center


Basak Lapu-lapu City
1st year to 3rd year High School
EMD Carmelite School Foundation, Inc.
Buaya Lapu-lapu City
4th year High School

Elementary:
(2000-2006)

Ibo Elementary School


Ibo Lapu-lapu City

SKILLS

Good at communicating and interacting with others


Manage pressure and time effectively
Proficient in English, oral and written
Open to new learnings and developments
Motivated to work hard
79

PABELLO, MELODY ANNE DUERO


#707 Toog St. Brgy. Doa F. Mejia, Ormoc City,Leyte
0922-833-5191
melodypabello@gmail.com
PERSONAL DATA
Age: 19
Birthdate: March 28,1994
Birthplace: Ormoc City, Leyte
Sex: Female
Civil Status: Single
Religion: Roman Catholic
EDUCATIONAL BACKGROUND
College:
(2010-present)

University of San Carlos


P. del Rosario St., Cebu City
4th year, Bachelor of Science in Management Accounting

High School:
(2006-2010)

St. Pauls School of Ormoc Foundation, Inc.


Ormoc City, Leyte

Elementary:
(2000-2006)

St. Pauls School of Ormoc Foundation, Inc.


Ormoc City, Leyte

SKILLS

Self-reliant and determined to achieve goals


Can work under pressure
Strong competitive drive and work ethic to succeed
Team oriented

80

PASTOR, MARIA SAMANTHA


Cambuntan, Carcar City, Cebu
Cellular #: 0923-912-2989
E-mail Address: mariasampastor@yahoo.com
PERSONAL DATA
Age: 20
Birthdate: August 5, 1993
Birthplace: Carcar City, Cebu
Sex: Female
Civil Status: Single
Religion: Roman Catholic
EDUCATIONAL BACKGROUND
College:
(2010-present)

University of San Carlos


P. del Rosario St., Cebu City
4th year, Bachelor of Science in Management Accounting

High School:
(2006-2010)

St. Catherines College


Carcar City, Cebu

Elementary:
(2000-2006)

Mother Marys Children School


Dapdap, Carcar City, Cebu

SKILLS

Equipped with knowledge in accounting and auditing principles and


practices
Has the adequate knowledge in MS Office programs
Has good oral and written communications skills
Adopts quickly to changes in the job
Has good leadership skills

81

PECATO, JEAN KRISTINE ANTONIO


1-3A Zone Paliya Jayme St., Paknaan, Mandaue City
Cellular #: 0923-746-5453
E-mail Address: jeanpecato@yahoo.com
PERSONAL DATA
Age: 20 years old
Birthdate: June 22, 1993
Birthplace: Cebu City
Sex: Female
Civil Status: Single
Religion: Roman Catholic
EDUCATIONAL BACKGROUND
College:
(2010-present)

University of San Carlos


P. del Rosario St., Cebu City
4th year, Bachelor of Science in Management Accounting

High School:
(2006-2010)

St. Josephs Academy


S.B. Cabahug St., Centro, Mandaue City

Elementary:
(2000-2006)

St. Josephs Academy


S.B. Cabahug St., Centro, Mandaue City

SKILLS

Good in English (both written and oral)


Has adept knowledge in General Accounting
Proficient in MS Word, MS PowerPoint and MS Excel
Highly adaptive in any workplace
Can work with minimum supervision

82

TABADA, CARLOS Q.
888 Peacock St., Camella Homes Phase 2, Lapu-lapu City
09173233988
carlostabada@gmail.com
PERSONAL DATA
Age
Birthdate
Birthplace
Sex
Civil Status
Religion

: 20
: September 26, 1993
: Cebu City
: Male
: Single
: Roman Catholic

EDUCATIONAL BACKGROUND
College
(2010-present)

University of San Carlos


P. del Rosario St., Cebu City
4th year, Bachelor of Science in Management Accounting

High School
(2006-2010)

Sacred Heart School-Ateneo de Cebu


H. Abellana St., Canduman, Mandaue City
Silver Medalist, I.T Awardee

Elementary
(2000-2006)

Sacred Heart School-Ateneo de Cebu


H. Abellana St., Canduman, Mandaue City
Silver Medalist

SKILLS
Proficient in oral and written communication
Determined, Disciplined, Organized
Computer-literate
Highly literate in Microsoft Word, Excel, and PowerPoint
Independent

83

VELAYO, FLORDELIS CARMEL


MARIE BALVEZ
Address: VELAYOS COMPOUND, BACAYAN CEBU CITY
Contact Number: 09432721310
E-mail: hannon_flor93@yahoo.com

PERSONAL DATA
Age: 20 years old
Birthdate: July 20, 1993
Birthplace: Cebu City
Sex: Female
Civil Status: Single
Religion: Roman Catholic
EDUCATIONAL BACKGROUND
College:
(2010-present)
Achievement:

University of San Carlos


P. del Rosario St., Cebu City
4th year, Bachelor of Science in Management Accounting
Deans Lister

High School:
(2006-2010)
Honors Received:

St. Theresas College - Cebu


Gen. Maxilom Avenue, Cebu City
5th In academic excellence with 1st Honors

Elementary:
(2000-2006)

St. Theresas College - Cebu


Gen. Maxilom Avenue, Cebu City

SKILLS

Computer literate
ability to listen, write, and speak effectively
analytical
flexible/can manage multiple priorities
ability to work with others in a professional manner

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