1

Chapter 1

EXECUTIVE SUMMARY

Name of the Proponent

The name of the proponent is Ms. Magelene Joyce O. Balmes, 21 years of

age, currently residing at Purok II Marcos Hi-way Baranggay Sampaloc Tanay,

Rizal, a fourth year student of Bachelor of Science in Accountancy at Tomas

Claudio Colleges, Taghangin Morong, Rizal.

Name of the Firm

The name of the firm is POTION FOODS, OPC which is formulated by the

proponent’s desire. The business is concentrated in producing products with

healing effect that can be enjoyed of all ages. The business manufactures and

sells beverages which will be known as FRUWER UP. The product name came

from its two main raw materials, the fruit and the flower. The business is in line in

extracting the fruits and the flowers in a natural way.

Location

The project site and warehouse will be located at Barangay Cuyambay

Tanay, Rizal and there will be no head office for the first six (6) months of the

operation because the business will start selling the products through online. The
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location of the project site is convenient from the farm suppliers and those

contracted farmers. The location will be 24 square meter that can accommodate

the start-up production for 2 years. The project site will be 20 square meter. The

location was chosen because there is adequate supply of utilities such as power

and water that is important for production.

Brief Description of the Product

Fruwer Up is a powdered natural health drink made from different fruit and

flower extracts. The product is naturally made, providing lots of health benefits and

is good to all ages. The business will offer four (4) different flavor of Fruwer Juices

such as Dragon Fruit Lavender, Guyabano Butterfly Pea, Mulberry Roselle and

Strawberry Chamomile.

All Fruwer Up flavors have same function to the health of the consumers

but each Fruwer Juices flavor has their own best healing effect. With the proper

diet and proper exercise, the consumer can easily achieve their health goals with

the help of the business products. Fruwer Juices is not a medicinal substitute but

only a food regulator and an instrument for prevention.

The proponent’s reasons behind this business is not about earning just

money but also earning and contributing to the industry of making every people

live healthy and make the world a better one.

 3

PROJECT SUMMARY

Market Feasibility

The product, Fruwer Up is a natural health drink made from different fruit

and flower extracts. The product is naturally made, providing lots of health benefits

and is good to all ages. Beverages has a big part in every human life and juices

refresher not only the consumer’s body and brain but also their souls.

The business will offer four (4) different flavor of Fruwer Juices such as

Dragon Fruit Lavender, Guyabano Butterfly Pea, Mulberry Roselle and Strawberry

Chamomile. All Fruwer Juices flavor have same function to the health of the

consumers but each Fruwer Juices flavor has their own best healing effect. With

the proper diet and proper exercise, the consumer can easily achieve their health

goals with the help of the business products. Fruwer Up is not a medicinal

substitute but only a food regulator and an instrument for prevention.

The proponent chose to offer and introduce the product primarily in the

neighbor town of its location namely, Baras, Jala-jala, Morong, Pililla, Tanay and

Teresa. The projected demand for the product was primarily based on the

projected population in the six (6) municipality.

The packaging style and design of the product is created to attract the eyes

of the target market. To be patronized by its prospective buyers, the product price

will be offered at an affordable and competitive price that even students can afford.

All of the Fruwer Up flavors will have the same price because its composition and

process of production are all the same. The price of the products will be based on
 4

the cost of raw materials then the business will set 30% mark up. The product will

be offered to the market by year 1 at the price of 320 per box and increase by 2%

each

The proposed business will promote the product through the use of personal

selling and introducing it personally, online advertisement like posting on social

media accounts the results and feedback of the existing users and persons who

are under trial use of Fruwer Up. Still, some people of age 40 and above does not

have social media accounts and because of that posting Tarpaulins and by giving

fliers along the target areas of Rizal will also be used for promotion.

Technical Feasibility

The business will be operating its day-to-day business operation from

Monday to Friday. Business operation and manufacturing of the product will start

at 8:00 am to 5:00 pm, total of 8 hours.

The products will be stored in the production site. Cleanliness will always

be observe and maintained. Ventilation of the area is not needed because the

production site is in cool area so that the shelf life of the product can last up to 6

months from its manufacturing date.

The proponents are certain that the location has an adequate supply of

utilities such as electricity and water that is very important in the operation. The

establishment of manufacturing plant in the location will affect the individuals, the

environment, the municipality and also other local businesses.

 5

The business will be equipped with machineries and equipment, tools and

utensils, operation supplies, office equipment and office supplies and furniture and

fixtures to ensure the continuous flow of production with the total cost of Php

86,834. The cost of the Vehicles will be Php 113,800. The cost of Legal

requirements will be Php 16, 825. The overall cost in constructing the 20 square

meter site will be 150,000 from the construction materials up to the construction

workers payment.

The production capacity that the business have estimated varies on the

improvement of machineries and equipment. Each box contains 12 pcs of Fruwer

Up. Per pack is equals to one (1) glass or 250ml of water whether warm, lukewarm

or cold. The business can produce 57,600 unit per pack of Fruwer Up for year 1,

129,600 unit per pack for year 2, 432,000 unit per pack for year 3, 864,000 unit per

pack for year 4, and 1,296,000 unit per pack for year 5. The business will ensure

that the supply of the product will be enough to meet the projected demand.

Management Feasibility

The proposed business is a One Person Corporation, owned and managed

by the president, Magelene Joyce O. Balmes. The business will have a manpower

employment of 2 to 4 persons for the production. The business will formulate

policies and will implement strict work schedule for efficient operation. The firm is

open five days a week, Monday to Friday, from 8:00am to 5:00pm. The employees

will receive benefits such as SSS, Philhealth Contribution and other employee
 6

benefits like 13th month pay, Christmas bonus, and Incentives. There will be no

work for all the holidays whether nationwide or international holiday. Salaries and

wages will increase every 6th month from regularization by 2%.

Financial Feasibility

The owner and president of the proposed business decided to contribute

money and non-cash assets to be used to finance the initial capital requirement of

the firm. The proponents will rent a land for the business and renovate the

established building for the manufacturing and office site respectively. Any profits

will be absorbed by the corporation for its future expansion.

The owner/president will contribute Php. 100,000 as the initial capital of the

business. The business will have a start-up cost of Php. 70,000 for the purchase

and acquisition of land, building improvements, machineries, equipment, furniture

and fixtures, supplies and pre-operating expenses. The business is expected to

generate net income for the next five years at an amount as follows:

The proposed business has estimated that it takes one years and four

months for the payback period to happen based on the inflows and outflows of

cash.

Socio-Economic

The business will help the community to increase employment rate by giving

jobs and opportunities to its people. The government will gain revenues from

business tax contributions. The business will also help individual planters and

farmers to have additional income through their supplies of raw materials to the
 7

proposed business. The product will not cause any harm and it will also consider

its responsibility with respect to the environment.

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Chapter 2

BACKGROUND OF THE STUDY

Project Background

With today’s busy lifestyles, more often, people are always on the run.

Usually they are a little bit tired, feeling the beginning of a cold, having trouble

sleeping due to stress or just feeling a bit run down and sometimes disregarding

taking food as a valuable fuel of the bodies. People tend to accept these things as

being normal causes some to be too thin and some to be too fat but even if that’s

the case, everyone still dreaming of a healthy long life.

Drinking water is the most powerful regulator of our body. But in the big

sense, many people don’t enjoy drinking water all alone. Because of people that

seems to be living unhealthy of being busy and having less intake of nutrients,

Fruwer Up is being develop.

Fruwer Up is a natural health drink made from different fruit and flower

extracts. The product is naturally made, providing lots of health benefits and is

good to all ages. Fruwer Up can be enjoy in warm, lukewarm and cold water.

Fruwer Up can also be a partner to morning, afternoon or evening meals, even in

snacks and even on their diet because Fruwer Up is not only a natural healthy

drink but also a drink cleanser.

 9

The products contain minerals, vitamins and nutrients that are useful for a

healthy life. The firm aims to make its target market healthy and strong with Fruwer

Up in a very enjoyable and easy way that refreshes not only the consumer’s body

and brain but also their souls in a natural way while gaining nutrients from it for a

healthy, strong and long lives.

Project Promoter
The project promoter of this study is Magelene Joyce O. Balmes, 21 years

of age, currently residing at Purok II Marcos Hi-way Sampaloc Tanay, Rizal, a

fourth year student of Tomas Claudio Colleges taking up Bachelor of Science in

Accountancy. The proponent is responsible for the overall operation of the

business.

Project History

Juice is a drink made from the extraction or pressing of the natural liquid

contained in fruit and vegetables. Juices is commonly consumed as a beverage or

used as an ingredient or flavoring in foods or other beverages, as for smoothies.

Juices emerged as a popular beverage choice after development of pasteurization

methods enabled its preservation without using fermentation.

Groups of grape pits dated 8000 BCE show early evidence of juice

production; although it is thought that the grapes may have been alternatively used

to produce wine. One of the first regularly produced juices was lemonade,
 10

appearing in 16th century Italy, as an import, after its conception in the Middle East.

Orange juice originated in the 17th century. In 18th century, James Lind linked citrus

fruits to the prevention of scurvy, which, a century later, led to the implementation

of the Merchant Shipping Act of 1867, requiring all Ocean-bound British ships to

carry citrus-based juice on board. In 1869, a dentist by the name Thomas B. Welch

developed a pasteurization method that allowed for the storage of juice, without

the juice fermenting into alcohol. His method involved filtering squeezed grape

juice into bottles, sealing them with cork and wax and then placing them in boiling

water. This method kills the yeast responsible for fermentation. He then sold his

new product as “Dr Welch’s Unfermented Wine”.

A powdered drink mix is a processed-food product, a powder designed to mix

usually with water to produce a beverage resembling fruit juice or soda in flavor.

Another type of drink mix is represented by products that must be mixed into milk.

Kool-Aid, the first powdered drink, hit the market in 1927, according to the

Hastings Museum. Long before cult suicides made “drinking the Kool-Aid” into a

popular epithet for brainwashing, the brand rose to popularity as an attainable

luxury, a step up from pedestrian water. During the Great Depression, inventor

Edwin Perkins sold packets for 5 cents each, and cash-strapped families snapped

the product off the shelves. Perkins’ company churned out as many as one million

packets of the powder per day by the time he sold the brand to Kraft in 1953.

Powdered iced teas, lemonades and other products arrived later, and firms also

introduced the large-format economy canisters that gave rise to the American

standbys of “bug juice” at summer camp and Gatorade showers at the Super Bowl.
 11

In botany, a fruit is the seed-bearing structure in flowering plants (also

known as angiosperms) formed from the ovary after flowering but in common

language usage, “fruit” normally means, the fleshy seed-associated structures of

a plant that are sweet or sour, and edible in the raw state. Fruits are the means by

which angiosperms disseminate seeds. Edible fruits, in particular, have

propagated with the movements of humans and animals in a symbiotic relationship

as a means as a source of food. Accordingly, fruits account for a substantial

fraction of the world’s agricultural output, and some have acquired extensive

cultural and symbolic meanings.

Lemons originally came from Southern Asia. They later reached the Middle

East and they were known to the Romans although they were rare in the Roman

Empire. Later the Arabs introduced lemons to Spain and Sicily. In the 15 th century

lemons became popular in northern Europe.

Strawberry fruit was mentioned in ancient Roman literature in reference to

its medicinal use. The French began taking the strawberry from the forest to their

gardens for harvest in the 14th century. In the early 15th century western European

monks were using the wild strawberries in their illuminated manuscripts. By the

16th century, references of cultivation of the strawberry became more common. It

was the Spaniards who brought strawberry in La Trinidad, Benguet as early as 19 th

century.

Mulberry is native to eastern and central China. It became naturalized in

Europe centuries ago. The tree was introduced into America for silkworm culture

in early colonial times and naturalized and hybridized with the native red mulberry.
 12

The red or American mulberry is native to eastern United States from

Massachusetts to Kansas and down to the Gulf coast. The black mulberry is native

to western Asia and has been grown for its fruits in Europe since before Roman

times.

Dragon Fruit is native to Central America. Accordingly to Aztec literature,

Pitahaya fruits date back to the 13th century. In Vietnam, where it is extensively

grown, Pitahaya fruit is known as thang loy. It is believed that the fruit was

introduced to Vietnam by the French and today, the average yield per hectare is

20-25 tones. Malaysia is another region where you are sure to find the dragon fruit.

It was first introduced in 1999 in the Sitiawan, Johor and Kuala Pilah regions.

Colombia and Nicaragua are other places where pitahaya fruit is grown for

commercial purposes. These regions attest to the fact that pitahaya cactus fruit

requires a warm climate thus prospers well in semi-arid areas. Planting the fruit

has very high prospects since it’s industrially used in juices, making wine and

flavorings, not forgetting its medicinal value which a lot of people have grown to

trust.

Guyabano or soursop is unknown but it has been cultivated in South

America and Africa for thousands of years. It can also be found in Asia, by the

name of “sirsak”. Because of its popularity in these regions, farmers started

commercializing the fruit, selling it in the form of desserts, beverages, and even

herbal medicine.

The Floriphagia that is the consumption of flowers as food, is an old practice

not widespread among consumers until some decades ago. Edible flowers
 13

contribute in increasing the appearance of food. They can provide biologically

active substances including vitamin A, C, riboflavin, niacin, minerals such as

calcium, phosphorous, iron and potassium that are eventually beneficial to

consumer’s health. Because of its uses and applications, sensorial characteristics

and nutritional values leads them to be considered as functional foods. Edible

flowers are flowers that can be consumed safely but should be only eaten in a

small amount because it contains large amount of substances that may cause

overdose.

Edible flowers may be eaten as vegetables as a main part of a meal, or may

be used as herbs and are part of many regional cuisines including Asian, European

and Middle Eastern cuisines. With their powerful and unique flavors, textures and

colors, edible flowers have gained popularity as a creative and innovative

ingredient for the culinary world and also in the industry of medicines

Chamomile is known as a medicinal plant from the middle ages. The

European cultivation of the plant started in England in the 16 th century. The plant

was listed first in the pharmacopoeia of Wurtenberg as a carminative, painkiller,

diuretic and digestive aid.

It was the Japanese who bring Roselle Seeds here in the Philippines. The

history of roselle begins in Central and West Africa, where it is a native plant.

However, these days it is cultivated in many places around the world. It’s grown in

the tropics as an aromatic herb with many medicinal properties. Gardeners around

the globe also cultivate roselle for its attractive leaves and flowers.
 14

Butterfly Pea also called Blue Ternatea is obscured by the intensive

cultivation or naturalization of this species across the tropics (Staples, 1992).

Currently, this species is considered native to Africa and probably to India. It can

be found naturalized throughout the humid and sub-humid lowlands of Asia,

Australia, south of United States, Mexico, Central and South America, and on

several Pacific Islands.

Lavender is believed to be from the Mediterranean, Middle East and India.

Its history goes back some 2500 years. Lavender is a flowering plant of the mint

family known for its beauty, sweet floral fragrance and its multiple uses. Lavender

derives its name from the Latin word “lavare” meaning “to wash”.

Feasibility Study

The feasibility study entitled “Fruwer Up” is a powder form natural health

drink which will be made significantly from four different fruits namely Papaya,

Banana, Apple and Pineapple that are good source of vitamins and minerals and

are important sources of many nutrients that prevent vitamin C and vitamin A

deficiencies, reduce risk of chronic diseases and other health benefits that are

mixed with edible flowers such as Butterfly Pea, Chamomile, Lavender and Roselle

that provide biologically active substances including vitamins A&C, riboflavin,

niacin, minerals such as calcium, phosphorous, iron and potassium that are

eventually beneficial to consumer’s health. It is prepared by Ms. Magelene Joyce

O. Balmes, in partial fulfillment of the requirements for the Degree of Bachelor of

 15

Science in Accountancy and so ordered by Mrs. Estela G. Pascual, CPA,

Professor and Dean of College of Business and Accountancy at Tomas Claudio

Colleges, Taghangin, Morong, Rizal.

Table 1
Cost of Preparatory Study

Content Cost

Researching Data 150

Gathering Information 95
Transportation 200
Trial and Error tests 185
Sample Products 80 packs
Fruits 305
Flowers 315
Packaging 150
Printing 45 815
Total Cost 1,445
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Chapter III

MARKET FEASIBILITY

Target Market

The product is a natural health drink that has a function of preventing

diseases in our body and the target market are the people in the neighbor town of

Tanay and the people of Tanay itself.

Chart 1

Analysis of Ages

Ages 10 15 20 25 30 35 40 45 50 55 60 65 70

The 97.5% of the target market is ages 10 to 70, 95% of ages 20 to 60 and

75% of ages 30 to 50. People ages 30 to 50 are much more conscious of their

health and to the food that they are taking up. Fruwer up will expectedly be noticed

by the consumers because it has health benefits, helps in weight loss, improve

eyesight, hair growth and skin, fights stress, anxiety and depression and prevent

from any diseases like cancer, diabetes, high blood pressure, etc.
 17

Table 2

Computation of Population Growth Rate

Year Total Growth

Municipality (Census) Population Rate
Baras 2010 32,609
11%
2015 69,300
Jala-Jala 2010 30,074
7%
2015 32,254
Morong 2010 52,194
11%
2015 58,118
Pililla 2010 59,527
9%
2015 64,812
Tanay 2010 98,879
19%
2015 117,830
Teresa 2010 47,163
22%
2015 57,755

Table 3

Projected Population for the Next Five Years

GR w/ 5 Growth
Municipality YR 1 YR 2 YR3 YR4 YR5
years gap Rate

Baras 11% 2.2% 76,923 78,615 80,345 82,112 83,919

Jala-Jala 7% 1.4% 34,512 34,995 35,485 35,982 36,485

Morong 11% 2.2% 64,511 65,930 67,381 68,863 70,378

Pililla 9% 1.8% 70,645 71,917 73,211 74,529 75,871

Tanay 19% 3.8% 140,218 145,546 151,077 156,818 162,777

Teresa 22% 4.4% 70,461 73,561 76,798 80,177 83,705

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The above table shows the Population Growth Rate in the six (6)

Municipality of Rizal. The Growth Rate is computed using the 2010 census and

2015 census conducted by National Statistics Office (NSO). The given has a gap

of 4 years from 2010 to 2015. The projected population will be the basis of

projected demand of the target market. All data comes from the official website of

the Philippines Statistics Authority.

Demand

Demand is the willingness of the people to purchase the goods or services

regardless whether it is a need or a want over a period of time at a given price.

Demand will vary from year to year in accordance to the population growth of the

target market. The demand of a product is influenced by several factors like the

income of each individuals, their taste and preferences, the population of the target

market, changes in the price of related goods, expectation in future price,

availability of credit facilities and the climate and weather.

Tanay is a strategic place to establish any business since it is a tourist place,

hence there will be more demand due to influx of people. A great demand on this

industry would possibly flow from this business which can give customers a

product satisfaction.

The product will be introduced by the people who have tried the sample

product and those marketing associate to convince the consumers to try the

product and choose Fruwer Up than any other juices. In recent times, consumers
 19

have started to become more aware of the ingredients in what they are putting into

their mouth. They are demanding products with natural and organic composition

and that fits the description of Fruwer Up.

The projected demand of the target market will be based on the projected

population for the next five years. The business will expect

Table 4
Projected Demand of Target Market for the Next Five Years

Year YR 1 YR 2 YR 3 YR 4 YR 5

Total Population 457,270 470,565 484,296 498,481 513,135

% of Target Market 6% 7% 9% 11% 13%

Total Target Market 27,436 32,940 43,587 54,833 66,707

% of Potential Buyer 1% 2% 5% 8% 9%

Total Potential Buyer 274 659 2,179 4,387 6,004

Frequency 16 16 16 16 16
Total Projected
4,390 10,541 34,869 70,186 96,059
Demand

The projected demand percentage is based on the capacity of the firm to

produce Fruwer Up. The business is concerned to the equilibrium between the

demand of the consumers and the supply that the business is capable to produce.
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Supply

Supply refers to the willingness of the people to sell or produce the goods

or services regardless whether it is a need or a want over a period of time at a

given price. Some factors that influences the supply are the increase or decrease

in price of goods, cost of production, availability of raw materials, number of sellers

or competitors, technological aspects, taxes, and the weather and calamities.

Suppliers are very important in a business and they are the key factor for a

business to operate the production well. Fruits and flowers are the main raw

material needs to produce Fruwer Up. For the first two (2) year of operation, Potion

Foods, OPC will rely to its suppliers.

Table 5

List of Fruit Suppliers

Supplier Address

Tanay Public Market Tanay, Rizal

Palaya Natural Farm
Fruit Vendors along Sampaloc Rd.
Mr. Tony and Mrs. Beth De Castro
Sarian Exotic Fruit Trees Farm
Sanchez Farm
Strawberry Farm
Brgy. Cayabu Sta Ines Rd. Tanay, Rizal
Tanay, Rizal
Brgy. Sampaloc Tanay, Rizal
J Sumulong Rd. Teresa, Rizal
Sitio Tanauan Rd, Jala-jala
La Trinidad, Benguet
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Table 6

List of Flower Suppliers

Suppliers and Contracted Planters Address

Mr. Tony and Mrs. Beth De Castro Farm Brgy. Sampaloc Tanay, Rizal
Mrs. Rowena Patlingrao Brgy. Cuyambay Tanay, Rizal
Mrs. Rosalinda Delgado Brgy. Sampaloc Tanay, Rizal
Bahong Flower Farm La Trinidad, Benguet
Cedar Alley Makati City
Lorenzo Garden Brgy. Sampaloc Tanay, Rizal
Maale’n Paagrate’ng Naujan,Oriental Mindoro
Canaan Hill Farm Province of Biliran

The plastic that is use in packaging the Fruwer Up powder will be provided

by Sealed Air Corporation also known as MGM Food and Commodities

Corporation located at 61 Mariveles Street cor. Sultan Street Brgy. Highway Hills,

Mandaluyong, 1550 Metro Manila. The box of Fruwer Up will be provided from

Barangay Vergara Mandaluyong City.

Sales Forecast

The business have estimated that for year 1, the operation can produce 20

boxes of Fruwer Up per day, 100 boxes per week, 400 boxes per month with a

total of 4,800 a year. For year 2, the business can produce 45 boxes of Fruwer

Up per day, 225 boxes per week, 900 boxes per month with a total of 10,800 boxes
 22

a year. For year 3, due to the company’s expansion the business can produce 150

boxes of Fruwer Up per day, 750 boxes per week, 3,000 boxes per month with a

total of 36,000 boxes a year. For year 4, the business can produce 300 boxes of

Fruwer Up per day, 1,500 per week, 6,000 per month with a total of 72,000 boxes

a year. For year 5, the business can produce 450 boxes of Fruwer Up per day,

2,250 boxes per week, 9,000 boxes per month with a total of 108,000 boxes a

year. Each box contains 12 pcs of Fruwer Up. Per pack is equals to one (1) glass

or 250 ml of water whether warm, lukewarm or cold. The business will ensure that

the supply of the product will be enough to meet the projected demand.

Table 7

Distribution of Projected Demand

% of
Product Type YR 1 YR 2 YR 3 YR 4 YR 5
Demand

Dragon Fruit
21% 922 2,214 7,323 14,739 20,172
Lavender
Guyabano
31% 1,361 3,268 10,809 21,758 29,778
Butterfly Pea
Mulberry
25% 1,097 2,635 8,717 17,547 24,015
Roselle
Strawberry
23% 1,010 2,424 8,020 16,143 22,094
Chamomile

TOTAL 100% 4,390 10,541 34,869 70,186 96,059

 23

Table 8

Projected Sales of Fruwer Up for the Next Five Years

Year YR 1 YR 2 YR 3 YR 4 YR 5

Dragon Fruit
922 2,214 7,323 14,739 20,172
Lavender
Selling Price
320 326 333 340 347
per box

Total Projected
294,994 721,613 2,438,413 5,011,289 6,999,804
Sales

Guyabano
1,361 3,268 10,809 21,758 29,778
Butterfly Pea
Selling Price
320 326 333 340 347
per box

Total Projected
435,467 1,065,238 3,599,562 7,397,617 10,333,044
Sales

Mulberry
1,097 2,635 8,717 17,547 24,015
Roselle
Selling Price
320 326 333 340 347
per box

Total Projected
351,183 859,063 2,902,873 5,965,820 8,333,100
Sales

Strawberry
1,010 2,424 8,020 16,143 22,094
Chamomile
Selling Price
320 326 333 340 347
per box

Total Projected
323,088 790,338 2,670,643 5,488,555 7,666,452
Sales
 24

Table 9

Summary of Projected Sales

Product Type YR 1 YR 2 YR 3 YR 4 YR 5

Dragon Fruit
294,994 721,613 2,438,413 5,011,289 6,999,804
Lavender

Guyabano
435,467 1,065,238 3,599,562 7,397,617 10,333,044
Butterfly Pea

Mulberry
351,183 859,063 2,902,873 5,965,820 8,333,100
Roselle

Strawberry
323,088 790,338 2,670,643 5,488,555 7,666,452
Chamomile

ANNUAL
1,404,732 3,436,250 11,611,491 23,863,282 33,332,401
SALES

Marketing Strategies

The marketing strategy is a long term, forward-looking approach to planning

with the fundamental goal achieving a sustainable competitive advantage. A good

marketing strategy incorporates what you know about how your business fits into

the market. The combination of the marketing mix (4 P’s): Product, Price, Place,

Promotion will be the standard of the business’ marketing strategies in order to

grow and to achieve better results in operations. This will ensure great return of

income for the business.

 25

Product

The business deals with the production and sales of Fruwer Up, a powdered

natural health drink. The product is naturally made, providing lots of health benefits

and is good to all ages. Fruwer Up can be enjoy in warm, lukewarm and cold water.

Fruwer Up can also be a partner to morning, afternoon or evening meals, even in

snacks and even on their diet because Fruwer Up is not just only a natural healthy

drink but also a drink cleanser. The business will offer four (4) different flavor of

Fruwer Juices such as Dragon Fruit Lavender, Guyabano Butterfly Pea, Mulberry

Roselle and Strawberry Chamomile.

All Fruwer Up flavors have same function to the health of the consumers

but each Fruwer Juices flavor has their own best healing effect. With the proper

diet and proper exercise, the consumer can easily achieve their health goals with

the help of the business products. Fruwer Up is not a medicinal substitute but only

a food regulator and an instrument for prevention.

The products contain minerals, vitamins and nutrients that are useful for a

healthy life. The firm aims to make its target market healthy and strong with Fruwer

Up in a very enjoyable and easy way that refreshes not only the consumer’s body

and brain but also their souls in a natural way while gaining nutrients from it for a

healthy, strong and long lives.

 26

Packaging

Packaging is the science, art and technology of enclosing or protecting

products for distribution, storage, and sale and is an important process to secure

the product safeties. The packaging will consists of necessary information about

the product which is relevant to the customer’s awareness such as brand name,

name and logo of the company, as well as the address, contact number and email

address in case there are inquiries or reviews from customers. Fruwer Up will be

the name of the product

Figure 1
Packaging Layout
.
 27

Figure 2
Packaging
 28

Figure 3
Business Logo
 29

Pricing
Since the product is new and will be launched for the first time to the market,

the proponent will be using a pricing strategy that is somewhat competitive and

justifiable compare to the competitor’s price which its price will be set lower than

other brands. The price of the products will be based on the cost of raw materials

then the business will set 30% mark up in each variety. The product will be offered

to the market by year 1 at the price of 320 per box and increase by 2% each year.

Table 10
Costing and Pricing of Fruwer Up

Direct Raw Materials

Fruit 1.06
Flower 1.13
Lemon 0.58
Packaging 0.64
Total Direct Raw Mat. 3.41
Direct Labor 12.00
Fixed Overhead 4.00
Total Cost 19.41
Mark Up 30% 5.82

Total Price per Pack 25.23

Total Price per Box (12) 302.80

SELLING PRICE 320.00

 30

Chart 2

Competitors and its Product Selling Price

Fruwer Up 12's price: 320 srp

1,200

650
600
500
400

VITA PLUS 10'S PURE BARLEY 10'S TOCOMA 7'S KINGS HERBAL KIREI MIXED
350ML BERRIES 10'S

Place and Channel of Distribution

The proposed business’ location is in Barangay Cuyambay Tanay, Rizal. It

would be the project site for production and warehouse for finished goods. For the

first six (6) months there will no head office for the customer to come because the

business will start selling the products through online. The website and Facebook

page of the business is always open to accommodate orders, requests and any

inquiries.

The location of the project site is convenient from the farm suppliers and

those contracted farmers. The location will be 24 square meter that can
 31

accommodate the start-up production for 2 years. The project site will be 20 square

meter. The location was chosen because there is adequate supply of utilities such

as power and water that is important for production.

Figure 4
Perspective Floor Plan (3D View)

The Floor Plan will be the actual picture of the business manufacturing site.
 32

Figure 5

Floor Plan
 33

Potion Foods, OPC

Figure 6
Location Map
 34

Promotion

For a business that is newly established, it is very important to get the

attention of the target market. Capturing the customer’s mind, heart and pocket

are some factors that entrepreneurs should consider and to come up with that, the

business should have an effective promotion and advertisement that are

necessary for getting its brand in front in the line of the competitors.

Nowadays, people tend to put up more time browsing in their social media

account and online shops are very popular. The proposed business will promote

the product through personal selling by the resellers and posting on social media

accounts the result of usage and feedback of the existing buyers and persons who

are under trial use of Fruwer Up. Online advertisement is the method that will be

used for promotion like what the competitors are doing right now.

Still, some people of age 40 and above does not have social media

accounts and because of that posting Tarpaulins and by giving fliers along the

target areas of Rizal will also be used for promotion.

 35

Chapter 4

TECHNICAL STUDY

Product

Fruwer Up is a powdered natural health drink, naturally made providing lots

of health benefits and is good to all ages. This product is composed of 4 different

flavor such as Dragon Fruit Lavender, Guyabano Butterfly Pea, Mulberry Roselle

and Strawberry Chamomile

Fruwer Up is not just only a natural healthy drink but also a drink cleanser.

Fruwer Up is not a medicinal substitute but only a food regulator and an instrument

for prevention. With the proper diet and proper exercise, the consumer can easily

achieve their health goals with the help of the business products.

The product per pack with a net weight of 20g contains 14.5g of fruit and

flower powder that is good for a 250 ml of water.

Basic Ingredients

The proposed product is composed of 4 different flavor such as Dragon Fruit

Lavender, Guyabano Butterfly Pea, Mulberry Roselle and Strawberry Chamomile.

The products contain minerals, vitamins and nutrients that are useful for a healthy

life. The firm aims to make its target market healthy and strong with Fruwer Up in

a very enjoyable and easy way that refreshes not only the consumer’s body and
 36

brain but also their souls in a natural way while gaining nutrients from it for a

healthy, strong and long lives.

Table 11

Raw Materials of Fruwer Up

Guyabano is a native fibrous fruit with sweet-

acidic taste that is abundant in our country
and its compound (Flavonoids) kills only
cancer cells and does not harm healthy cells.
This contains significant amounts of Vitamin
C, B1, B2, B3, B5, B6, B9, and Choline and
Minerals such as calcium, iron, magnesium,
Guyabano (Sour sop) phosphorus, potassium and Zinc.

The strawberry is popularly grown in cool

areas like Baguio. This contains significant
amounts of Vitamin C, B1, B2, B3, B5, B6, B9,
E, K and Choline and Minerals such as
calcium, iron, magnesium, manganese,
phosphorus, potassium and Zinc.
Strawberry

Mulberry have long been grown in Batan

Island in Batanes Province, a backyard plant
in Cagayan Valley, and being cultivated in
many part of the country including Tanay,
Rizal. This contains significant amounts of
Vitamin C, B1, B2, B3, B5, B6, B9, E, and K and
Minerals such as calcium, iron, magnesium,
Mulberry phosphorus, potassium and Zinc.

The growing of dragon fruit has gone beyond

Dragon Fruit (Pitahaya)
Ilocos Norte, with plantations expanding in
various areas in Luzon, Visayas and
Mindanao. This contains significant amounts
of Flavoniods, Vitamin C, B1, B2, B3, B5, B6,
B9, E, and K and Minerals such as calcium,
iron, magnesium, phosphorus, potassium
and Zinc.
 37

Lavender is a flowering plant in the mint

family that is easily identified by its sweet
floral scent and is commonly used for
medicinal and therapeutic benefits. Lavender
an antioxidant, helps improve the sleep
quality, treat skin blemishes, promote hair
growth, reduce blood pressure and heart
rate, relieve asthma symptoms, lessens
menopausal hot flashes and has positive
Lavender effects on mood, stress, anxiety and
depression.

Roselle has a tart flavor similar to that of

cranberries and can be enjoyed both hot and
cold. Roselle an antioxidant, maintain
healthy teeth and gums, helps in healthy
pregnancy, prevent constipation, help lower
blood pressure, help lower blood fat levels,
boost liver health, could promote weight loss,
Roselle help prevent cancer and help fight bacteria

Butterfly pea is a caffeine-free popular to

South East Asia due to its many health
benefits. Butterfly pea an antioxidant,
promote weight loss, an all-natural
paracetamol, improve eyes sight, has
positive effects on mood, stress, anxiety and
depression, helps in curing type II diabetes,
reduce blood pressure and heart rate, treat
Butterfly Pea skin blemishes, promotes anti- aging,

Chamomile is an herb that comes from the

daisy-like flowers of the Asteraceae plant
family. Chamomile improve sleep quality,
promote digestive health, protect against
certain type of cancer such as breast,
digestive tract, skin, prostate and uterus,
helps in lowering blood sugar level, prevent
bone loss, improve skin health and relieves
Chamomile anxiety and depression.
 38

The juice of lemon is about 5% to 6% citric

acid, with a pH of around 2.2, giving it a sour
taste. Lemon is a rich source of vitamin C.
Lemons contain numerous phytochemicals
including polyphenols, terpenes and tannis.

Lemon

Production Program

The business will be operating its day-to-day business operation from

Monday to Friday. Business operation and manufacturing of the product will start

at 8:00 am to 5:00 pm, total of 8 hours.

The products will be stored in the production site. Cleanliness will always

be observe and maintained. Ventilation of the area is not needed because the

production site is in cool area so that the shelf life of the product can last up to 6

months from its manufacturing date.

Production Capacity

The production capacity that the business have estimated varies on the

improvement of machineries and equipment. Each box contains 12 pcs of Fruwer

Up. Per pack is equals to one (1) glass or 250ml of water whether warm, lukewarm

or cold.
 39

The business can produce 57,600 unit per pack of Fruwer Up for year 1,

129,600 unit per pack for year 2, 432,000 unit per pack for year 3, 864,000 unit per

pack for year 4, and 1,296,000 unit per pack for year 5. The business will ensure

that the supply of the product will be enough to meet the projected demand.

Chart 3

Manufacturing Process

Acceptance/ Washing the Peeling /

Raw Materials
Inspection Raw Materials Slicing

Sieving Dehydrating/ Blending/

Inspection
Distribution Drying Creaming

Packaging/ Finished
Mixing Inspection
Filling Goods
 40

Chart 4

Production Capacity

120000
Number of Boxes that the Business Can Produce a Year

100000

80000

Per Day Per Week Per Month Per Year

60000

40000

20000

0
Year 1 Year 2 Year 3 Year 4 Year 5
 41

Figure 7

Manufacturing Process
 42

Table 12

Machinery and Equipment

Unit Total
Type Uses Quantity
Price Price

Used for long term

deep freeze food
storage. Freezer
draw out heat and
1 unit 9,790 9,790
use evaporation to
take away heat,
leaving food and
Chest Freezer other items frozen.

Use to quickly grind

the fruits and
flowers for
2 units 1,749 3,498
creaming/ blending
before the drying
process.
Food Processor

Uses to extract
juices and pulp from
the lemons. This is
a small kitchen 1 unit 105 105
utensil that is easy
to operate.
Manual Lemon
Squeezer

Use in drying the

fruits and flower.
Drying the fruits and
flower preserve
them for long shelf 2 units 2,790 5,580
life. This uses heat
source and air flow
Dehydrator to reduce the water
content of the foods.
 43

Used to make the

dehydrated fruit and
flower to become
powder. This have 2 units 275 550
strong blades that
easily pulverized the
Pulverizer raw material.

Used to measure
the strain of the
product for accurate
1 unit 245 245
weight of it. The
digital scale will be
denoted in grams.

Digital Scale

Used to seal the

plastic for the
packaging of Fruwer
Up. This use heated
2 units 380 760
sealing wires that
are triggered when
the sealing bar is
Plastic Sealer pressed close.

A substitute for
drying, use if
electricity is down.
Drying is a long
process and 1 unit 3,099 3,099
generators may be
consume much so
Gas Oven gas oven is an
alternative one.
TOTAL 23,627
 44

Table 13

Tools and Utensils

Unit Total
Type Uses Quantity
Price Price

Used for harvesting,

storage and 8 units 60 480
transporting.

Large Baskets

This is a durable
board on which to
3 units 80 222
place materials for
cutting.

Chopping Boards

Knives are used for

slicing the raw
materials. Scissors
1 set 239 239
is used for cutting
the plastic used in
packaging.
Scissors and Knives

This is a kitchen tool

consisting of a
metal blade with a
slot with a sharp
edge attached to a 4units 29 116
handle, used to
remove the outer
Manual Peeler layer or skin of the
fruits.
 45

Where washed fruit

8 units 60 480
and flowers are put.

Use to drain
excessive water
4 units 25 100
after washing the
fruits and flowers.

Used in the field of

drying. Used also
2 set (4) 290 580
for convenience in
the production.
Aluminum Trays

Use to measure the

amount of every raw 1 set 80 80
material in process.
Measuring Set

Use to sieve the

pulverized fruits and
4 units 67 268
flowers before the
mixing process.
Sieve
 46

Use to store the

products that are
already in pack but 4 units 300 1,200
not yet putted in the
products box.
Storage Box

Used to store the

mixed fruit and
flower powder that
are not yet packed. 4 units 65 260
This is also used in
mixing the fruit and
flower powder.
Storage with Lid

Use to properly mix

the fruit powder,
4units 27 108
flower powder and
the lemon powder.
Mixing Wisk

TOTAL 4, 153
 47

Table 14

Office Equipment and Office Supplies

Unit Total
Type Uses Quantity
Price Price

This is used to
record and save
files regarding the
production layout,
1 set 3,000 3,000
employees,
business and
Computer Set production
information
This is used for
printing the sticker
for the packaging
and to print 1 set 2,099 2,099
necessary
Printer documents of the
business

Used in the case of

2 units 1,000 2,000
emergency

Fire Extinguisher

Used for cleaning

and sweeping floor 2 units 142 284
dirt

Broom and Dustpan

Used in printing
production 3 reams 239 717
documents
Bond Papers
 48

Used in the
3 boxes 30 90
production office

Ballpens

Use in printing 10 140 1,400

Inks

Use in keeping the 1 pile

300 300
files and documents *100’s

Folders

TOTAL 9,890
 49

Table 15

Operating Supplies

Unit Total
Type Uses Quantity
Price Price

For the safety and

sanitation of the 20 per
100 boxes 2,000
production and box
workers.
Hair Nets

For the safety and

sanitation of the 85 per
100 boxes 8,500
production and box
workers.
Mask

For the safety and

sanitation of the 100 per
100 boxes 10,000
production and box
workers.
Gloves

This covers the front

of the body that
protects the clothes 6 pcs 48 288
of the workers from
being spoiled.

Aprons

Used for packaging 3,000

6,600 6,600
of the product meter
Plastic for Packaging
 50

Used for packaging 2,500

5 12,500
of the product boxes
Box for Packaging

Use for the product 1,000 150 per

1,500
tag and label. Pages 100’s
Sticker for
Packaging

Used for packaging

50 units 26 1,300
of the product

Tape for Packaging

Use for sanitation in

the working area,
10 units 38 380
where the waste will
be put.
Garbage Bag

TOTAL 43,068
 51

Table 16
Furniture and Fixtures

Unit Total
Type Uses Quantity
Price Price

Used for computer

set, printer and 1 unit 820 820
others.

Computer Table

Used for everyone

in the manufacturing 6 units 250 1,500
site
Chairs

This is used for

storage of finished
products that are 2 units 368 736
waiting for
distribution
Product Shelves

Used by the
employee in their 2 units 620 1,240
break time

Tables

Used for news and

entertainment 1 unit 1,800 1,800
during break time
Television

TOTAL 6,096
 52

Table 17

Delivery Vehicles

Unit Total
Type Uses Quantity
Price Price

This Honda Wave

110 Drum will be
used in delivering
2 units 56,900 113,800
the products and
used for other
business operation.
Motorcycles
TOTAL 113,800

Table 18
Costs of Legal Requirements

Requirements Cost

Mayor’s permit from the office of the mayor 500

Sanitary permit from the office 120
Community Tax Certificate 20
Location/Zoning Clearance 500
Building Permit 4,000
Fire Safety Permit 80
Barangay Business Permit 300
Department of Trade and Industry Certificate 1,090
Bureau of Internal Revenue Registration 615
Security of Exchange and Commission Permit 10,000
Filing Fee 100
TOTAL 16,825
 53

Utilities

 Water Utility – One of the very essential utilities to the business is the

water. It has a wide use in the operation, from washing the fruits and flowers,

washing the equipment, tools and utensils and cleaning the entire

production area. Tanay Water District will be the supplier of water which will

be based on the amount of monthly water consumption.

 Electricity Utility – it is very important to have electricity supply in the

conduct of business. Most of the equipment used in the business require

electricity. MERALCO will provide the electricity which is based on the

monthly electric consumption of the company.

 Water Disposal Management – the firm will implement waste management

where all the biodegradable wastes be segregated from non-

biodegradables. The firm will also re-use recyclable materials ti minimize

garbage problems.

Construction of Building

The management of the construction of building will be supervised and

monitored by the proponent and no civil engineer will be needed, only the head of

the construction workers. The foreman estimated that the 1 floor 20 square meter

plant will be constructed for two (2) weeks. The construction workers is consists of

3 persons, 1 foreman which is Mr. Binluan and 2 labors wherein the foreman will

be from Barangay Sampaloc Tanay, Rizal and their meals and transportation will
 54

shoulder by the proponent. The construction materials, cost of labor and utilities

application and installation will total to Php 150,000.

Table 19
List of Activities

Immediate Time (in

Activity Description
Predecessor weeks)

A Feasibility Study ----- 3

B Registration A 5
C Construction of Building B 3
Purchase of Machinery, Equipment and
D Others C 1
E Hiring of Employees and Briefing D 2
F Advertising of Business and Promotion D 3
G Start of Business Operation and Training E,F 1

Chart 5
Gantt chart of the Activities

in weeks
Activity
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
A
B
C
D
E
F
G
 55

Chapter 5

MANAGEMENT FEASIBILITY

Form of Business Ownership

The proponent decided to operate the business as One Person Corporation.

The proponent will be the sole Director, President and Treasurer of the firm and

shall maintain a minute’s book. The proponent will contribute money, property and

industry and shall file articles of incorporation in accordance with the requirements

under Section 14 of Revised Corporation Code.

Capitalization

The capital to be used for the operation of the business will be provided by

the proponent and will be held responsible in managing the affairs of the business.

The contribution will be used to establish the proposed business, to acquire the

necessary machineries, equipment, tools, utensils, supplies, furniture and fixtures

needed by the business operation, to produce the product, support fund for the

cost in complying the legal requirement that will be needed to start its operation

and to finance the cost of constructing the building.

Organizational Structure

At the start of the business, there will be small number of production worker

in the organization. For the year 1 of operation the president of the business will

be responsible for the over-all management and will oversee the entire production.
 56

The business will generally hire individuals which are knowledgeable about the

business and is good in the line of the industry. The combination of these attributes

makes up good and competitive employees. The organizational chart shows the

relationship of every positions.

Chart 6

Organizational Structure

Potion Foods, OPC

Director/ President (proponent)

Office Personnels Operations Personnels

Treasurer (1) Security Guard (1)

Secretary (1) Production Workers (2)

General Clerk (1) Delivery Personnel (1)

 57

Company Policies and Procedures

For the efficiency and effectiveness of the overall operation of the business,

the proponent formulated and will implement policies and procedures. The policies

and procedures will serve as guidelines in achieving goals and objectives of the

business and for the welfare and safety of its employees. The policies and

procedures to be followed are:

 Employees must come on time with their identification card and proper

production uniform. The official working time starts at 8:00 am and ends at

5:00 pm. There will be 15 minutes break in the morning, lunch break

between 12:00 nn to 1:00 pm and 15 minutes break in the afternoon.

 Employees who incurs a cumulative of three (3) absences or five (5) late

will be given disciplinary action and written warning.

 Unnecessary actions in the production is not allowed.

 Under time will be deducted from the employee’s basic salary.

 There will be no overtime, employees will end their work by 5pm.

 Employees are required to wear the sanitary materials such as hairnets,

mask, gloves and aprons during the production.

 “Clean as you go” policy will be observed. Employees are responsible for

the cleanliness in their respective work area.

 Employees that will reach the quota number of product will be receiving

incentives.

 Employees will be receiving thirteenth (13th) month pay, Christmas grocery

package, and company’s anniversary gifts.

 58

Disciplinary Penalty and Schedules

 First Offense: Warning

 Second Offense: Suspension for one (1) to (2) week(s) depending on the

violation.

 Third Offense: Termination

Time and Work Schedule

The business operation will operate from Monday to Saturday from 8:00 am

to 5:00 pm (including break times and lunch break). All employees will take rest on

weekends.

Hiring and Recruitment of Employees

Recruitment of the employees will be done through walk-in application. It

can also be done through recommendation from trusted colleagues, family or

friends. The proponent will post tarpaulins in the area of the site and maintain that

applicants will be from the location of the business to make sure that employees

will never get hassle in going to the company. Applicants from other barangay near

the site will also be accepted.

Each applicant is required to submit resume, transcript of records (if

applicable), 2 valid ID and NBI or Police Clearance. They are also required of at

least three (3) years residency in the said address and undergo interview with the

company’s president.

The proponent plan to employ six (6) employees.

 59

Orientation

Newly hired employees will undergo orientation on the nature of the

business, the policies and procedures of the production and the daily flow of the

business operation.

Job Specification

The business needs competitive, efficient and skilled employees that are

mindful to their jobs that would be compensated according to their job at a

prevailing labor rate. This provides details about the designation of each employee,

their job descriptions and qualifications.

Table 20

Job Specification and Job Description

Number of
Position Job Description Job Specification Employee
(s)
- Responsible for
- College Graduate of
maintaining the
either Bachelor of
minute’s book
Science in Education,
and/or records of
Secretary BSBA, BSIT, or any 1
the corporation.
related business
- Observed the
courses.
overall operation of
- Age of 21 to 35
the business.
- College Graduate of
- Work and perform
either BSBA major in
task such as
Financial Management
keeping records,
General or BSBA major in
book keeping, 1
Clerk Financial Management
attending to
Accounting or any
correspondence, or
business related course.
filing.
- Age 21 and above
 60

- Responsible in - Must be trained security

protecting officer and have 3 years
company’s property of work related
Security
and staff experience 1
Guard
- Attentive in - Age of 18 and above
securing employees - Physically fit to work
safety
- At least high school
graduate
- Will be responsible - Age of 18 and above
for the manual work - Physically fit to work
Production
such as washing, - Able to follow 2
Workers
peeling, preparation instructions and
and packaging. production process.
- Hardworking and
Flexible
- Responsible in - At least high school
delivering the graduate
Delivery product to - Age of 18 and above
1
Personnel respective clients - Physically fit to work
and customers - Must have good driving
record

Compensation

The proposed business will employ six (6) employees who are entitled to

certain benefits like SSS and Philhealth Contribution. To encourage the employees

to be dedicated to their jobs, giving benefits and incentive as reward will be given.

Table 21
Schedule of Compensation

Number of Gross
Position Daily Monthly Annually
Employees Compensation
Secretary 400 8,400 100,800 1 100,800
General Clerk 380 7,980 95,760 1 95,760
Security Guard 370 7,770 93,240 1 93,240
Prod. Workers 350 7,350 88,200 2 176,400
Delivery Per. 320 6,720 80,640 1 80,640
Total 1,830 38,220 458,640 6 546,840
 61

Chapter 6

FINANCIAL FEASIBILITY

Initial Capital Requirement

The proponent will be putting money, property and industry to the business.
 62

Chapter 7

SOCIO-ECONOMIC STUDY

Customers

The customers are the most important factors in the success and even the

existence of a business. With this, the proposed business will seek to be customer-

oriented and that will be the main thrust towards customer’s satisfaction. The

proposed business will address the need of its customers and eventually the

consumers. With quality product, the resellers will earn promising income because

of its sales.

Employment and Community

Unemployment is one of the country’s major problems and it is also the

reason why people experience poverty. The proposed business will give people in

the community a job opportunity to lessen the problem of the society. These job

opportunities will allow qualified people to received rightful wages that will help to

finance the daily needs of their families.

Creditors/ Suppliers

The proposed business will benefit to both creditors and suppliers since a

new business entrant means a new customer on their part. The proposed business
 63

will maintain a good relationship on these two stakeholders through responsibly

meet and settle obligations to them.

Government

Taxes are involuntary feels levied on individuals or corporations and

enforced by a government entity. The proposed business will pay taxes to the

government which they will use to fund the government projects that will improve

the economy.

Plant for Expansion

The proponent will extend its market and will expand its operation by

considering the capacity of the business to produce more products after proven

that the demand for the business is increasing. Since the proposed business’

location is in Barangay Cuyambay Tanay, Rizal, the business can easily expand

its plant site without looking for another location by acquiring the besides lands.

The business will offer more flavors to the market that would definitely increase the

sales and for the prosperity of the business, and it will adapt new technologies and

machineries.
 64

APPENDICES

Survey Result

Philhealth Contribution Schedule

 65

SSS Contribution Schedule

 66

Articles of Incorporation

BIR Form Application for Corporation

 67

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 68

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https://www.bevnet.com/magazine/issue/2008/powder_power

C. Unpublished Materials
Fruity Naturals, J.M.A.B. Dumlao, A.D.S. Itoralde