GRADE 12 School DepEd Region III Grade Level and Section ABM G11

DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Entrepreneurship
Teaching Dates and Time Quarter First / Second

Session 1 Session 2 Session 3 Session 4

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons, exercises and
I. OBJECTIVES remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content
and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learner demonstrates understanding The learner demonstrates understanding of The learner demonstrates understanding The learner demonstrates
A. Content of key concepts, underlying principles and key concepts, underlying principles and core of key concepts, underlying principles understanding of key concepts,
Standards core competencies in Entrepreneurship. competencies in Entrepreneurship. and core competencies in underlying principles and core
Entrepreneurship. competencies in Entrepreneurship.
The learner independently The learner independently creates/provides The learner independently The learner independently
creates/provides a quality and marketable a quality and marketable product and/or creates/provides a quality and creates/provides a quality and
B. Performance
product and/or service in Entrepreneurship service in Entrepreneurship as prescribed in marketable product and/or service in marketable product and/or service in
Standards as prescribed in the TESDA Training the TESDA Training Regulation Entrepreneurship as prescribed in the Entrepreneurship as prescribed in the
Regulation TESDA Training Regulation TESDA Training Regulation
The learners… The learners… The learners… The learners…
C. Learning Discuss the relevance of the course Explain the key concepts of common Explain the core common competencies Explore job opportunities for
Competencies/ competencies of entrepreneurship Entrepreneurship as a career.
Objectives (Write the
LC Code)
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
INTRODUCTION INTRODUCTION INTRODUCTION INTRODUCTION
II. CONTENT 1. Relevance of the course 2. Key concepts and common 3. Core competencies in 4. Career opportunities
competencies Entrepreneurship
III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative
RESOURCES materials as well as paper-based materials. Hands-on learning promotes concept development.

A. References
1. Teacher’s Guide
pages
2. Learner’s Material
pages
3. Textbook pages
4. Additional
Materials from
Learning Resource
portal
 B. Other Learning
Resources

Session 1 Session 2 Session 3 Session 4

IV. These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which you
can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes
PROCEDURES and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.

A. Reviewing
previous lesson or
presenting a new
lesson

“The entrepreneur always searches for
change, responds to it and exploits it as an
opportunity.” (Peter Drucker)
B. Establishing a
The evolution of the field of
purpose for the entrepreneurship has been formulated by
lesson scholars based on theories that are rooted
in economics, psychology, sociology,
anthropology and management.
Entrepreneurship has an enormous
impact on the economy and in the society.
Globally, the level of entrepreneurial
activity has contributed significantly to the
national level of economic growth of
many countries.
C. Presenting
examples/instances
of the new lesson
DEFINITION OF ENTREPRENEUR
1. From an economist’s point of view
 It is someone who brings resources,
labor, materials and other assets
into combinations that make their
value greater than before
 It is also someone who introduces
changes, innovations and a new
order.
2. From a psychologist’s point of view
 A person who is typically driven by
certain forces such as the need to
obtain or attain something, to
experiment, to accomplish or
perhaps to escape the authority of
others.
3. From a management perspective
 It is someone who identifies
opportunities, plans, mobilizes
resources, manages and assumes
the risks of a business to have a
“What is emerging today is a class of
professional entrepreneurs who rely
more upon their brains than their guts---
and who have been trained to use both
methods and technology to analyze the
business environment.” (Dollinger)
ENTREPRENEURIAL COMPETENCIES
 Facilitate opportunity recognition,
 help adapt rapidly to changes,
 enhance business performance,
 strengthen the firm’s competitive
position
 stir the achievement of
organizational success.
 The sum total of the personality,
skills and knowledge that the
entrepreneur possesses which are
necessary to effectively perform
their functions and responsibilities
 According to Lau, Man and Chan
(1999), entrepreneurial
competencies are considered a
higher level characteristic
encompassing personality traits,
skills and knowledge.
 Can be seen as the total ability of
the entrepreneur to perform a job
“Entrepreneurship is the best means for
youth to adapt to a changing and highly
competitive job market in both rural
and urban areas around the world”
(OECD)
ENTREPRENEURSHIP CAREER
OPPORTUNITIES FOR THE ACADEMIC
TRACK
1. Business Consultant – people
who can go to a client site,
identify problems and fix
them
2. Sales – knows how to
represent a company, manage
accounts and follow up on
leads.
3. Research and Development –
the need to understand
business concepts, systems,
procedures and practices.
4. Not-for-profit-fundraiser –
understanding the
importance of business and
networking relationships
5. Teacher – teach students how
to increase their

D. Discussing new ENTREPRENEURIAL ACTIVITIES
concepts and  Entrepreneurial activity responds to
policies that ensure the
practicing new skills
protection of new ideas, facilitate
#1 access to capital and talent,
allow the management of risks
 There are many efforts in various
countries to uplift the lives of its
citizens.
 Entrepreneurship is one of the key
engines of economic growth
 Entrepreneurship is perceived to be
the symbol of business innovation,
determination, perseverance and
achievement.
 It is a catchword in this era of
globalized economy
 It is a foundation and catalyst for
economic growth and innovation
across nation
 Small and Medium Enterprises
(SMEs) are concrete manifestations
of entrepreneurship.
 Joseph Schumpeter, an Austrian
economist, was the one who first
articulated the importance of
positive impact on society. role successfully. entrepreneurial intention
through acquiring the attitude
towards entrepreneurship
6. Talent recruiter – someone
being not just people savvy
but having an in-depth
business sense as well.
7. Business reporter – one can
write articles is in a prime
position to take the lead on
covering a local business beat.
8. New Venture Creation –
launching a company, buying
a business or franchise,
starting a new venture in a
family enterprise or
commercializing a technology
9. Careers in existing
entrepreneurial ventures –
working for a startup, small
business,
EMERGING CHARACTERISTICS OF ENTREPRENEURS’ COMPETENCIES
ENTREPRENEUR PORTFOLIO
PERSONAL CHARACTERISTICS ATTRIBUTED
TO ENTREPRENEURS 10. The Functional Competencies are
 Confidence those skills, organized into clusters,
 Flexibility regarding the main areas of
 Need to achieve managerial knowledge such as
 Responsibility accountancy, finance, control,
 Commitment marketing, HR management,
 Creativity organization, operations,
 Persevering internationalization, strategy and
 Goal-oriented other capabilities that enable the
 Realistic entrepreneur to manage the
 Sincere organization.
 Hardworking 11. The Emotional Competencies are
 entrepreneurship to the economy
and in the society in 1934.
DEFINITION OF ENTREPRENEURSHIP
FROM EARLY ON TO PRESENT
ENTREPRENEURSHIP
 Knight 1921 – having profits from
bearing uncertainty and risk
 Schumpeter 1934 – carrying out of
new combinations of firm
organization—new products, new
services, new sources of raw
material, new methods of
production, new markets, new forms
of organization
 Hoselitz 1952 – uncertainty bearing…
coordination of productive
resources… introduction of
innovations and provision of capital.
 Cole 1959 – purposeful activity to
initiate and develop a profit oriented
business.
 McClelland 1961 – taking moderate
risk
 Shapero 1975 – a kind of behavior
that includes : initiative taking,
organizing or reorganizing of social
economic mechanisms to turn
resources and situations to practical
account and the acceptance of risk
failure
 Casson 1982 – decisions and
judgements about the coordination
of scarce resources.
 Ronstadt 1984 – dynamic process of
creating incremental wealth. This
wealth is created by individuals who
assume the major risks in terms of
equity, time and/or career
commitment of providing value for
some product or service. The product
or service itself may or may not be
new or unique, but value must
somehow be infused by the
entrepreneur by securing and
allocating the necessary skills and
resources.
 Drucker 1985 – behavior rather than
 Visionary
 Disciplined
 Feedback seeking
 Moderate risk-taker
COMMON PROFILE DIMENSIONS OF
ENTREPRENEUR APPLICABLE EVEN AMONG
FILIPINO ENTREPRENEURS
 Calculated risk-taking is doing
everything possible to get the odds in
their favor, often avoiding taking
unnecessary risks.
 Commitment is the unwavering
dedication to work for the common
good of the society through one’s
business
 Feedback-seeking is the taking of steps
to know how well they are doing and
how they might improve their
performance.
 Perseverance is the determination to
succeed by overcoming obstacles and
setbacks
 Drive to achieve is the internal desire
to pursue and attain challenging goals
 Self-confidence is the belief that
together with the other people, things
can be done in the business.
 Opportunity orientation is the constant
awareness of opportunities that exist
in everyday life.
 Innovativeness is the ability to come up
with something different or unique
every time.
 Responsibility is their willingness to put
themselves in situations where they
are personally responsible for the
success or failure of the business
operation.
 Tolerance for failure is using it as a
learning experience
HOW ENTREPRENEURS THINK
 Actuate self-assessment and choose
course of action
 Generate multiple decision models
 Learn from failure
those specific behaviors grouped
into five clusters namely: self-
awareness, self-management,
social awareness, relationship
management and cognitive
competencies.
12. The Cross-Functional Competencies
are those broad overall skills that
are grouped into goal and action
management cluster, people
management cluster and analytical
reasoning cluster
THE SIX COMPETENCIES
 Opportunity competencies –
related to recognizing and
developing market opportunities
through various means
 Relationship competencies –
related to person to person or
individual to grouped based
interactions, i.e., building a context
of cooperation and trust, using
contacts and connections,
persuasive ability, communication
and interpersonal skill.
 Conceptual competencies – related
to different conceptual abilities
which are reflected in the behaviors
of the entrepreneur, i.e., decision
skills, absorbing and understanding
complex information, risk-taking
and innovativeness
 Organizing competencies – related
to the organization of different
internal and external human,
physical, financial and technological
resources, including team building,
leading employees, training and
controlling
 Strategic competencies – related to
setting, evaluating and
implementing the strategies of the
firm
 Commitment competencies –
competencies that drive the
entrepreneur to move ahead with
the business.
 personality trait. Its foundation lies in
concept and theory rather than in
intuition.
 Gartner 1985 – creation of new
organizations
 Hisrich & Brush 1985 – process of
creating something new with value
by devoting the necessary time and
effort; assuming the accompanying
financial, psychic and social risks and
uncertainties; and receiving the
resulting rewards of monetary and
personal satisfaction.
 Stevenson & Grousebeck 1989 –
pursuit of opportunity without
regard to resources currently
controlled.
 Hart, Stevenson and Dial 1995 –
pursuit of opportunity without
regard to resources currently
controlled, but constrained by the
founders’ previous choices and
industry related experience.
 Shane 2003 – an activity that involves
the discovery, evaluation and
exploitation of opportunities to
introduce new goods and services,
ways of organizing, markets,
processes and raw materials
thorough organizing efforts that
previously had not existed.
 Kuratko 2009 – dynamic process of
vision, change and creation that
requires an application of energy and
passion toward the creation and
implementation of new ideas and
creative solutions.
 Dyck and Neubert 2012 – conceiving
an opportunity to offer new or
improved goods or services, showing
the initiative to pursue that
opportunity, making plans, mobilizing
the resources necessary to convert
the opportunity into reality.
E. Discussing new CONTRIBUTIONS OF ENTREPRENEURSHIP  Entrepreneurs makes sense of 1. The students educated choice
concepts and TO THE ECONOMY AND SOCIETY complex situations more quickly of Technical-Vocational track
1. Create employment and take more conventional would ensure their
practicing new skills
#2 2. Develop new markets
3. Introduces innovation
4. Generates new sources of materials
5. Stimulates investment interest in the
new business ventures being created
6. Improves the quality of life
7. Serves as role models
8. Brings social benefits to the people
9. Utilizes and mobilizes indigenous
resources
10. Provides more alternatives for
consumers
approaches in making decisions. motivation, lead to better
 Entrepreneurs’ critical and creative achievement of the required
skills are utilized in decision skills, both personal and
making. technical and increase their
FACTORS THAT DETERMINE THE opportunities to enjoy
ENTREPRENEURIAL DECISION-MAKING satisfaction in their jobs and
PROCESS life.
1. Rational/scientific method in 2. They will continue to use their
decision making – this involves the acquired entrepreneurial skills
use of standard six-step process to in mastering skills and
arrive at a decision. This scientific acquiring knowledge that
method requires the use of would enable them to
management quantitative become self-employed ,
techniques such as forecasting establish their own business
using time series or growth rate or become more productive in
analysis, sensitivity analysis of paid employment. They can
financial data regression and be electrician, technical
correlation for market demands support specialist, tool-keeper
and PERT-CPM (Program Evaluation and technician
Review Technique = Critical Path
Method) for production and
distribution data.
 Identify the problem
 Gather data
 Analyze data
 Formulate alternative
solutions
 Select the best alternative
 Implement the decision
2. Use of intuition in decision-making
– this pertains to the use of “gut-
feel” to arrive at a decision
3. Affect infusion – this suggests that
entrepreneurs’ current moods
influence judgments or decisions by
influencing the ease with which
information consistent with
positive or negative moods can be
brought to mind.
4. Attribution style – this refers to the
entrepreneurs’ self-serving bias
which are related to:
 Strong tendency on the part of
most entrepreneurs to attribute
positive outcomes to internal
causes, i.e., skill, talent, good
judgment or hard work
  Corresponding tendency of the
5.
6.
7.
8.
F. Developing EXAMPLES OF ENTREPRENEURSHIP IN 10
mastery (Leads to COUNTRIES
1. United States – noted to be one of
Formative
the friendliest countries for
Assessment)
entrepreneurs, home to Apple,
Google, Starbucks, Walmart and Walt
Disney
2. China – home to budding
entrepreneurs who manufacture
different products that range from
toys, gadgets, electronics and cars; a
lot of products have generic brand
names
3. Singapore – literally a small country
that controls a significant portion of
the economy in Asia, home to
entrepreneurs to attribute
negative outcomes to external
cause, i.e., high inflation rate,
obsolete machine, unavailability
of raw materials or unreliable
suppliers.
Counterfactual thinking – this is
understood as an “afterthought in
decision making in which the
procedures followed to perform the
task are discussed and various
alternatives that could have been
followed are considered.”
Over-confidence – this refers to the
tendency of the entrepreneurs to
think that they know more than
what they really know when they
make the decision
Knowing style – this is the
combination of ‘analytical and
conceptual thinking”, where the
entrepreneurs look for facts and
data before they make decisions.
Creative style – this is characterized
by “holistic and conceptual
thinking, entrepreneurs who uses
this style tend to be creative and
enjoy experimentation before
making decisions.
 entrepreneurs who innovate on
existing services for local and
international use.
4. Canada – entrepreneurs here are
exploring opportunities over the
internet such as the people from a
region called Sanikiluag, known for
their wood carving skills and
entrepreneurs are selling their
products online.
5. India – one of the countries in the
Asia Pacific rim with a strong base of
entrepreneur organizations led by
the youth and women.
6. Taiwan – entrepreneurship here is
encouraged through the small and
medium enterprise incubation
centers for the purpose of nurturing
young firms, new products and
technologies.
*** incubators – provide space,
facilities, hands on management
assistance and access to technologies
and financing to clients, helping them
to survive and grow during the start-
up period.
7. Hongkong – with the knowledge
based economy, it utilizes its human
resources to make its economy the
best possible through
entrepreneurship such as activities
related to tourism and agricultural
exports which receives strong
support from government and
private sector.
8. Thailand – the extent of government
support to entrepreneurs is very
evident, in its international airport in
Bangkok, a huge section is subsidized
by the Bureau of Small and Medium
Enterprises for the promotion of local
products. Tourism for the
international markets and
agricultural exports are two major
sources of income of Thai
entrepreneurs.
 9. Malaysia – this country is becoming
friendlier to entrepreneurs which is
apparent in the growing numbers of
businesses which decided to locate
here.
10. South Korea – it emerged from the
Asian financial crisis better than any
other country in the region, home to
Samsung and Kia.

FACTORS THAT INFLUENCE THE

G. Finding practical FRIENDLINESS OF A COUNTRY TO
applications of ENTREPRENEURS
concepts and skills  Employment regulations
in daily living  Bankruptcy laws
 Tax policies of a country
Skills are better than theoretical
knowledge of things, thus giving one an
H. Making edge of the others if one possesses the
skills of innovation. The entrepreneurs
generalizations and always wanting to befriend with other
abstractions about countries so as to expand its horizon.
the lesson
Move around in your barangay. Record 5
either micro, small or medium enterprises
I. Evaluating
that have been established there for at
learning least five years. Find out the effects of
their presence in your community.
J. Additional Look for a woman entrepreneur in your
activities for community. Ask her about the reasons for
her engaging in entrepreneurship. Report
application or in class what you have gathered.
remediation
All these definition contains the following
common elements:
 Innovation
 Opportunity seeking and
exploitation
 Resource mobilizing
 Encountering risks and
uncertainties
 Economic and personal rewards
Together with group mates, explain either
by illustration or discussion the meaning of
“entrepreneurial mind set”. Report in front
of the class.
Discuss the use of intuition in
entrepreneurial decision making
Regardless of definition of success,
there are a great number of common Successful entrepreneurs possess sound
characteristics that are shared by commercial sense, creativity,
successful entrepreneurs, although they motivation and leadership which they
think and process information
acquired through learning experience.
differently. Entrepreneurial process Pursuing a career using the acquired
shows that creative thinking is the must entrepreneurship skills from tech-voc
have skill of an entrepreneur for the training is wide open for many
creation of new ideas. opportunities.
Choose one among the six competency
areas of entrepreneurial competencies,
explain.
Explain the career opportunities open to
graduates of entrepreneurship

V. REMARKS
VI. Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help
REFLECTION your instructional supervisors can provide for you so when you meet them, you can ask relevant questions.

A. No. of learners who

earned 80% on the
formative assessment

B. No. of learners who

require additional activities
for remediation
C. Did the remedial lessons
work? No. of students who
caught up with the lesson

D. No. of learners who

continue to require
remediation

E. Which of my teaching
strategies work well? Why
did these work?
F. What difficulties did I
encounter which my
principal or supervisor help
me solve?
G. What innovation or
localized materials did I
use/discover which I wish to
share with other teachers?

GRADE 12 School DepEd Region III Grade Level and Section ABM G11
DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Entrepreneurship
Teaching Dates and Time Quarter First / Second
 Session 1 Session 2 Session 3 Session 4
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons, exercises
I. OBJECTIVES and remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of
content and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learners demonstrates The learners demonstrates The learners demonstrates The learners demonstrates
understanding of concepts, underlying understanding of concepts, understanding of concepts, understanding of concepts, underlying
A. Content
principles, and processes of developing underlying principles, and underlying principles, and processes principles, and processes of
Standards
a business plan processes of developing a business of developing a business plan developing a business plan
plan
The learner independently or with The learner independently or with The learner independently or with The learner independently or with
B. Performance his/her classmates presents an his/her classmates presents an his/her classmates presents an his/her classmates presents an
Standards acceptable detailed business plan acceptable detailed business plan acceptable detailed business plan acceptable detailed business plan

1. Recognize a potential market 1. Recognize a potential market 1. Recognize a potential market 1. Recognize a potential market
C. Learning
TLE_ICTAN11/12PC-Ia-1 TLE_ICTAN11/12PC-Ia-1 TLE_ICTAN11/12PC-Ia-1 TLE_ICTAN11/12PC-Ia-1
Competencies/
Objectives (Write
the LC Code)
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT Development of Business Plan Development of Business Plan Development of Business Plan Development of Business Plan

III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative
RESOURCES materials as well as paper-based materials. Hands-on learning promotes concept development.

A. References
1. Teacher’s
Guide pages
2. Learner’s
Material pages
3. Textbook
pages
4. Additional
Materials from
Learning
Resource portal

B. Other Learning
Resources

Session 1 Session 2 Session 3 Session 4

IV. These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which you
can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning
PROCEDURES processes and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
A. Reviewing Job and Career Opportunities Factors to consider in starting a Identifying business opportunities Continuation…
previous lesson or Factors to Consider in Starting a Business business Types of businesses available to
Identifying business opportunities entrepreneurs
presenting a new
lesson
New information is important in explaining It is important that the entrepreneur Entrepreneurs can identify more ideas
the existence of entrepreneurial exploit the opportunity by starting a and opportunities from the types of
B. Establishing a
opportunities (Schumpeter) business on the right path, with a businesses available to them in the
purpose for the foundation solid enough to enable it to community and the country at large.
lesson grow, succeed and become
sustainable.
C. Presenting Factors to Consider in Starting a Business IDENTIFYING BUSINESS CLASSIFICATION OF ENTERPRISE ACCORDING TO INDUSTRY
examples/instances 1. Entrepreneurial opportunities OPPORTUNITIES ACCORDING TO SIZE CLASSIFICATION:
2. Financial stability Entrepreneurial Opportunity –  Micro enterprise – asset size not Types of Businesses Based on the
of the new lesson
3. Self-fulfillment favorable set of conditions that will exceeding P50,000, a home based Philippine Standard Industrial
4. Helps the family enable the entrepreneurs to create enterprise, operating in makeshift Classification (PSIC)
5. Provide employment to others new products or services by combining or temporary quarters, the owner
resources that will result not only to a heads the enterprise and employs
profit but for the common good of the from one and not more than 10
society and the environment people like vending food such as
 New products taho, puto, fishballs etc
 New services  Cottage industry – asset of
 New ways of organizing P250,000 to P500,000, homebased,
 New raw materials often managed and operated by
 New markets members of family like
 New production processes subcontractors of shoes and
4 Essential Qualities of Opportunities slippers, food manufacturers of
1. Attractive peanut butter/coco jam or pastillas,
2. Durable vases, candles and lanterns
3. Timely  Small enterprise – has an asset of
4. Anchored in a P500,000 to P2.5million, owned by
product/service or business an individual or grouped and has
that creates or adds value for enough resources to continue
its buyer or end-user operating, employs 10 to 20 people
like groceries, bakeshops, beauty
salons, medical/dental clinics, toy
makers, jeepney manufacturers and
travel/tour agencies
 Medium enterprise – an asset of 5
to 20million, employs 100 or more,
owned by a single individual,
business partners, or a corporation
people like fine dining restaurants
with branches, computer importer-
dealers, garment manufacturers,
human resource providers and
 private educational institutions
 Large enterprise – an asset of
20million or more, often owned
and managed by a corporation,
employs 100 or more workers, its
board of directors is responsible for
its governance thru its chief
operating officer, like big fast food
chains, large department stores, big
bookstores, family-owned
commercial banks and insurance
companies
 Ways to Start a New Venture: Most POTENTIAL SOURCES OF FORMS OF BUSINESSES BASED ON
Frequently Used Forms OPPORTUNITIES OWNERSHIP
 Start-up – a company which is
recently formed, where the founder
establishes a completely new
business from scratch
 Buying an existing business -
acquiring either the shares of an
existing company or all of the assets
of an existing enterprise.
D. Discussing new  Franchising – when the “owner of
concepts and the company that already has a
practicing new skills successful product or service,
#1 licenses its trademark, trade name
and methods of doing business to
others in exchange for an initial
franchise fee and royalty payments
 Jollibee
 Mang Inasal
 Ricky Reyes Salon
 7-eleven
 Mini Stop
 Tapa King

E. Discussing new Important Factors to Consider Before an Philippines Potential Sources of

concepts and Entrepreneur can Actually Begin an Opportunities
Enterprise 1. Positive attitude of Filipino
practicing new skills
9. Focus and Direction – objective grasp workers
#2 of the business and where it will be 2. Low labor cost
headed many years from the start of 3. Literacy of the workforce
operation. There should be a clear 4. Large market potential
and documented vision-mission and because of our big
strategies to begin with. Start right by population size, changing
“beginning with the end in mind.” preferences and lifestyle of
10. Sources and Capital – can be from Filipino consumers
personal funds, family and friends, 5. Abundance of natural
retirement account, banks/financial resources
institutions, government loan and/or 6. Availability of competent
stock market middle management and
11. Good Network – like associations and technical talents
professional groups, childhood
friends, family members, former
classmates can be drivers to build
self-confidence and direction,
providers of information that are not
readily accessible to others, suppliers
of raw materials as well as mentors
and coaches.
 12. Legal Requirements – know the laws
and regulations that govern the type
of business that will be opened to
avoid major problems that can arise if
legal requirements are overlooked
like copyright and patent laws,
environment and sanitation
regulations as well as labor codes.
13. Degree of Risk – like limited market,
stiff competition, high cost of
financing the business and few supply
of needed labor
14. Research and Development – the
presence of new technology, science
and knowledge transfer from
universities and public research
centers to new and growing
businesses, support for the creation
of new-technology based ventures are
good indicators to start a business in
the area
15. Personal competencies – like
creativity, opportunity seeking, self-
confidence, persistence, commitment,
risk-taking and technical background
as well as related experiences needed
to run a business
16. Availability of Resources – pertaining
to raw materials, human resources
and machineries and equipment
F. Developing Other Critical Factors for a New Venture
mastery (Leads to
Formative
Assessment)
G. Finding practical
applications of
concepts and skills
in daily living
The critical phase in the entrepreneurial The government has learned to make
H. Making process is actualizing the entrepreneurial and made entrepreneurship a priority
mindset after opportunity recognition, in its economic agenda. The agenda
generalizations and
when the business idea is put into a final includes the creation of millions of new
abstractions about form where the details are worked out and entrepreneurs and a tripling of the
the lesson it is transformed into something of value. loan amounts made available to small
and medium enterprises.
Discuss the 3 frequently used forms to Explain the opportunity recognition Choose a business in your community
I. Evaluating start a business. process. and explain where category of
learning entrepreneur size it falls

J. Additional Interview a male entrepreneur whose Conduct a survey among 15 high school
activities for business is very successful now using students in our school about a particular
the table checklist provided. product using the survey form
application or
remediation
V. REMARKS

VI. Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help
REFLECTION your instructional supervisors can provide for you so when you meet them, you can ask relevant questions.

A. No. of learners who

earned 80% on the
formative assessment

B. No. of learners who

require additional activities
for remediation

C. Did the remedial lessons

work? No. of students who
caught up with the lesson

D. No. of learners who

continue to require
remediation

E. Which of my teaching
strategies work well? Why
did these work?
F. What difficulties did I
encounter which my
principal or supervisor help
me solve?

G. What innovation or
localized materials did I
use/discover which I wish to
share with other teachers?

School
 GRADE 12 Teacher MTOT ABM Class F Learning Area Entrepreneurship
DAILY LESSON LOG Teaching Dates and Time Quarter First / Second

Session 1 Session 2 Session 3 Session 4

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons,
I. OBJECTIVES exercises and remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support
the learning of content and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learner demonstrates understanding of The learner demonstrates The learner demonstrates The learner demonstrates
concepts, underlying principles and understanding of concepts, understanding of concepts, understanding of concepts, underlying
A. Content Standards processes of developing a business plan underlying principles and processes underlying principles and processes principles and processes of developing
of developing a business plan of developing a business plan a business plan
The learner independently or with his/her The learner independently or with The learner independently or with The learner independently or with
classmates presents an acceptable detailed his/her classmates presents an his/her classmates presents an his/her classmates presents an
B. Performance Standards business plan. acceptable detailed business plan. acceptable detailed business plan. acceptable detailed business plan.

2. Recognize and understand the market 2. Recognize and understand the v2. Recognize and understand the 2. Recognize and understand the
C. Learning Competencies/ TLE_ICTAN11/12EM-I-a-1 market market market
Objectives (Write the LC TLE_ICTAN11/12EM-I-a-1 TLE_ICTAN11/12EM-I-a-1 TLE_ICTAN11/12EM-I-a-1
Code)

Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT Development of Business Plan Development of Business Plan Development of Business Plan Development of Business Plan

III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative
RESOURCES materials as well as paper-based materials. Hands-on learning promotes concept development.

A. References
1. Teacher’s Guide pages
2. Learner’s Material
pages
3. Textbook pages
4. Additional Materials
from Learning Resource
portal

B. Other Learning
Resources
 Session 1
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which
IV. PROCEDURES you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning
processes and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
Government Support and Legal
A. Reviewing previous Requirements
lesson or presenting a new
lesson
The Small and Medium Enterprises (SMEs)
are the lifeblood of the economy. Without
entrepreneurs managing these enterprises,
B. Establishing a purpose for
there can be no additional production,
the lesson innovation and contribution to economic
and social development.
C. Presenting The Small and Medium Enterprise
examples/instances of the Development (SMED) Council was created in
1991 to integrate and synchronize various
new lesson
efforts. The SMEDC has an array of programs
to assist small businesses. The areas of
assistance cover finance, marketing, training
and human resource development and
product development and technology
assistance.
Session 2
Government Support and Legal
Requirements
The Small and Medium Enterprises
(SMEs) are the lifeblood of the
economy. Without entrepreneurs
managing these enterprises, there
can be no additional production,
innovation and contribution to
economic and social development.
Marketing
The DTI through its various agencies,
provide marketing support to small
enterprises by means of:
 Exposure in local and
international trade fairs,
expositions, trade missions
to various countries-
trading partners, and other
trade events through the
Center for International
Trade Expositions and
Missions (CITEM)
 Provision of domestic trade
database including local
suppliers courtesy of the
Bureau of Domestic Trade
(BDT)
 Provision of export trade
database and consultation
services by the Bureau of
Export Trade Promotion
(BETP) and the Bureau of
International Trade
Relations (BITR)
Session 3
Government Support and Legal
Requirements
The Small and Medium Enterprises
(SMEs) are the lifeblood of the
economy. Without entrepreneurs
managing these enterprises, there
can be no additional production,
innovation and contribution to
economic and social development.
Registering with the Securities and
Exchange Commission
 SEC is the government
agency that gives the
business enterprise its legal
personality.
 Partnership and
corporations need to be
registered with the SEC.
REQUIREMENT DOCUMENTS FOR
APPLICANT CORPORATION [Stock (S),
Non-Stock (NS) and Partnership (P)]
1. Name Verification Slip (S/NS/P)
2. Articles of Incorporation and By-
Laws or Articles of Partnership
(S/NS/P)
3. Treasurer’s Affidavit/Authority
to Verify Bank Account (S)
4. Bank Certificate of Deposit
(notarized in place where bank
is located (S)
5. Written Undertaking to Change
Corporate Name by any
Incorporator or Director,
Trustee, Partner (S/NS/P)
6. Registration Data Sheet
(S/NS/P)
7. Clearance from other
government agencies
8. Resolution of the Board of
Trustees that the corporation
Session 4
Government Support and Legal
Requirements
The Small and Medium Enterprises
(SMEs) are the lifeblood of the
economy. Without entrepreneurs
managing these enterprises, there can
be no additional production, innovation
and contribution to economic and social
development.
Registering with the Securities and
Exchange Commission
 SEC is the government agency
that gives the business
enterprise its legal
personality.
 Partnership and corporations
need to be registered with
the SEC.
REQUIREMENT DOCUMENTS FOR
APPLICANT CORPORATION [Stock (S),
Non-Stock (NS) and Partnership (P)]
15. Name Verification Slip (S/NS/P)
16. Articles of Incorporation and By-
Laws or Articles of Partnership
(S/NS/P)
17. Treasurer’s Affidavit/Authority to
Verify Bank Account (S)
18. Bank Certificate of Deposit
(notarized in place where bank is
located (S)
19. Written Undertaking to Change
Corporate Name by any
Incorporator or Director, Trustee,
Partner (S/NS/P)
20. Registration Data Sheet (S/NS/P)
21. Clearance from other
government agencies
22. Resolution of the Board of
Trustees that the corporation will
comply with SEC requirements

D. Discussing new concepts
and practicing new skills #1
These are the support services provided:
1. Finance – government banks and
the National Livelihood Support
Fund have agreed in 2003 to
simplify and standardize lending
procedures, lower interest rates,
and facilitate loan releases to small
enterprises under a unified
scheme called SULONG.
Training and Human Resource
Development
The DTI has set up SME centers
nationwide to assist entrepreneurs in
their finance, marketing, technology
and training needs. In terms of
formal training, entrepreneurs can
check out the following services in
SME centers:
 Skills and other production-
related training
 Entrepreneurship, managerial
training including business
improvement
 Export marketing training
will comply with SEC
requirements for non-stock
corporations
9. List of members certified by the
Secretary and undertaking to
submit list of additional
members to SEC from time to
time (NS)
10. List of contributors and their
corresponding contributions
certified by the Treasurer (NS)
11. Affidavit of Affirmation or
Verification by the Chief Priest,
Minister, Rabbi or Presiding
Elder (for religious
organizations) (NS)
12. Customs Broker Licenses and
PTR of at least 2 Officers or
Partners (for custom
brokerage ) (S/NS/P)
13. Articles of Partnership (for
limited Partnerships, this should
be executed under oath) (P)
14. Foreign Investment Application
Form (for subsidiaries of foreign
corporation) (S)
Registration Procedures:
 Verify/reserve proposed name
with the Name Verification Unit
 Draw up the Articles of
Incorporation and By-Laws in
accordance with the Corporation
Code. Blank forms are also
available from the CRMD.
 If required, get endorsements
from other government agencies.
 Deposit paid-up
capital/contribution (for
foundations only) in the bank
 Present six (6) sets of the
accomplished forms and
documents for preprocessing at
the CRMD. Only complete
application documents are
accepted for processing. All
documents executed outside the
Philippine must be authenticated
for non-stock corporations
23. List of members certified by the
Secretary and undertaking to
submit list of additional members
to SEC from time to time (NS)
24. List of contributors and their
corresponding contributions
certified by the Treasurer (NS)
25. Affidavit of Affirmation or
Verification by the Chief Priest,
Minister, Rabbi or Presiding Elder
(for religious organizations) (NS)
26. Customs Broker Licenses and PTR
of at least 2 Officers or Partners
(for custom brokerage ) (S/NS/P)
27. Articles of Partnership (for
limited Partnerships, this should
be executed under oath) (P)
28. Foreign Investment Application
Form (for subsidiaries of foreign
corporation) (S)
Registration Procedures:
 Verify/reserve proposed name with
the Name Verification Unit
 Draw up the Articles of
Incorporation and By-Laws in
accordance with the Corporation
Code. Blank forms are also available
from the CRMD.
 If required, get endorsements from
other government agencies.
 Deposit paid-up
capital/contribution (for
foundations only) in the bank
 Present six (6) sets of the
accomplished forms and documents
for preprocessing at the CRMD.
Only complete application
documents are accepted for
processing. All documents executed
outside the Philippine must be
authenticated by the appropriate

E. Discussing new concepts
and practicing new skills #2
Product Development and
Technology Assistance
 For assistance in product design
and development, the agency to
approach is the Product
Development and Design Center
of the Philippines (PDDCP)
 For packaging design, testing
and analysis, it is the Packaging
Research and Development
Center (PRDC)
 The DOST has a number of
research and development
institutes that undertake R&D
for new products and product
innovations.
by the appropriate Philippine
Embassy or consulate in the area
concerned.
 Pay the filing fees to the Cashier.
 Claim the Certificate/License
from the Releasing Unit, Records
Division upon presentation of the
official receipt issued for
payment of filing fee.
FOR COMPLETE DETAILS AND ONLINE
REGISTRATION, VISIT
www.sec.gov.ph/secireg.htm
Registering with the Social Security
System (SSS)
 An employer, or any person
who uses the services of
another person in business,
trade, industry or any
undertaking must be registered
with the SSS. Social, civic,
professional, charitable and
other non-profit organizations,
which hire the services of
employees, are considered
“employers.”
GUIDELINES:
1. Single Proprietorships – the
owner must accomplish and
submit SSS Forms R-1
(Employer’s Data Record) and R-!
A (Initial or Subsequent List of
Employees)
2. Partnerships – any of the
partners should accomplish SSS
Forms R-1 (Employer’s Data
Record) and R-!A (Initial or
Subsequent List of Employees)
and submit these forms together
with a photocopy of the Articles
of Partnership. The original copy
of the Articles of Partnership
must be presented for
authentication.
3. Corporations – a corporation
must accomplish SSS Forms R-1
(Employer’s Data Record) and R-!
A (Initial or Subsequent List of
Philippine Embassy or consulate in
the area concerned.
 Pay the filing fees to the Cashier.
 Claim the Certificate/License from
the Releasing Unit, Records Division
upon presentation of the official
receipt issued for payment of filing
fee.
FOR COMPLETE DETAILS AND ONLINE
REGISTRATION, VISIT
www.sec.gov.ph/secireg.htm
Registering with the Social Security
System (SSS)
 An employer, or any person who
uses the services of another person
in business, trade, industry or any
undertaking must be registered
with the SSS. Social, civic,
professional, charitable and other
non-profit organizations, which hire
the services of employees, are
considered “employers.”
GUIDELINES:
4. Single Proprietorships – the owner
must accomplish and submit SSS
Forms R-1 (Employer’s Data Record)
and R-!A (Initial or Subsequent List of
Employees)
5. Partnerships – any of the partners
should accomplish SSS Forms R-1
(Employer’s Data Record) and R-!A
(Initial or Subsequent List of
Employees) and submit these forms
together with a photocopy of the
Articles of Partnership. The original
copy of the Articles of Partnership
must be presented for
authentication.
6. Corporations – a corporation must
accomplish SSS Forms R-1
(Employer’s Data Record) and R-!A
(Initial or Subsequent List of
Employees) signed by its president or
any of the corporate officers or
incorporators. Submit these forms
together with the photocopy of the

F. Developing mastery Legal Requirements
(Leads to Formative  A new enterprise has to be
registered in various government
Assessment)
agencies
 The complexity of registration
varies according to the legal form
of the business
Registering with the Department of
Trade and Industry (DTI)
STEPS FOR OVER-THE-COUNTER
REGISTRATION:
A. Obtain application forms
(duplicate copy) and fill
these up completely. Only
the owner of the business
or his/her Attorney-In-Fact
(who is authorized in a
proper legal instrument) is
authorized to sign all the
forms.
B. Meet the following
requirements (For Single
Proprietorship):
 Must be a Filipino
citizen, at least 18 years
old. Filipinos with
names suggestive of
alien nationality must
submit any of the
following proof of
citizenship: birth
certificate, PRC ID,
voter’s ID, or valid
passport. If the
applicant has acquired
Employees) signed by its
president or any of the corporate
officers or incorporators. Submit
these forms together with the
photocopy of the Articles of
Incorporation. The original copy
of the Articles of Incorporation
must be presented for
authentication.
FOR COMPLETE DETAILS AND
INFORMATION, VISIT
www.sss.gov.ph
Registering with the Cooperative
Development Authority (CDA)
 All cooperatives are required to
register with the CDA as per
Republic Act 6938/6939
STEPS:
1. Submit 4 copies of the
Articles of Cooperation
2. Submit 4 copies of the By-
Laws
3. Submit 4 copies of the
Economic Survey (feasibility study)
4. Submit Bond Accountable
Officers (Fidelity, Cash, Surety)
5. Capitalization should not
be lower than 2000 (depending on
the activities registered)
6. At least 15 members are
required
FOR COMPLETE DETAILS AND
INFORMATION, VISIT
www.cda.gov.ph
Articles of Incorporation. The original
copy of the Articles of Incorporation
must be presented for
authentication.
FOR COMPLETE DETAILS AND
INFORMATION, VISIT www.sss.gov.ph
Registering with the Cooperative
Development Authority (CDA)
 All cooperatives are required
to register with the CDA as
per Republic Act 6938/6939
STEPS:
7. Submit 4 copies of the Articles of
Cooperation
8. Submit 4 copies of the By-Laws
9. Submit 4 copies of the Economic
Survey (feasibility study)
10. Submit Bond Accountable
Officers (Fidelity, Cash, Surety)
11. Capitalization should not be
lower than 2000 (depending on the
activities registered)
12. At least 15 members are
required
FOR COMPLETE DETAILS AND
INFORMATION, VISIT www.cda.gov.ph
 Filipino citizenship by
naturalization, election
or by other means
provided by law, he/she
must submit any of the
following proof of
his/her Filipino
citizenship:
naturalization
certificate and oath of
allegiance, card issued
by the Bureau of
Immigration and
Deportation and
affidavit of election, or
ID card issued by the
BID
 Certain types of
businesses may have
other requirements,
such as service and
repair shops, real estate
brokers, dental/
medical clinic/
hospitals, pawnshops,
manpower services,
engineering/
architectural services
and other services
provided by
professionals.
C. Submit application form to
the DTI Processor. The DTI
Processor will check if the
Business Name is still
available, if yes, you will be
asked to pay the
application fee.
D. Pay the required
registration and processing
fee. A penalty is imposed if
the BNRS certificate is not
renewed within the 3-
month grace period from
the certificate’s expiration
date.
E. After showing the receipt
 to the processor, the
Business Name Certificate
will be released.
F. Your Business Name
certificate is valid for 5
years from date of
registration. (Note: During
peak season, the applicant
will be given a schedule
date to file his/her
application.)

G. Finding practical
applications of concepts and
skills in daily living
H. Making generalizations
and abstractions about the
lesson
Governments, past and present, have
learned to make and have made
entrepreneurship a priority in their
economic programs. In our country, the
creation of millions of new entrepreneurs
tops the 10-point economic agenda, and it
also includes the creation of millions of jobs
through more opportunities to
entrepreneurs and a tripling of loan amounts
made available to SMEs.
Governments, past and present, have
learned to make and have made
entrepreneurship a priority in their
economic programs. In our country,
the creation of millions of new
entrepreneurs tops the 10-point
economic agenda, and it also
includes the creation of millions of
jobs through more opportunities to
entrepreneurs and a tripling of loan
amounts made available to SMEs.
Governments, past and present, have
learned to make and have made
entrepreneurship a priority in their
economic programs. In our country,
the creation of millions of new
entrepreneurs tops the 10-point
economic agenda, and it also
includes the creation of millions of
jobs through more opportunities to
entrepreneurs and a tripling of loan
amounts made available to SMEs.
Governments, past and present, have
learned to make and have made
entrepreneurship a priority in their
economic programs. In our country, the
creation of millions of new
entrepreneurs tops the 10-point
economic agenda, and it also includes
the creation of millions of jobs through
more opportunities to entrepreneurs
and a tripling of loan amounts made
available to SMEs.

I. Evaluating learning

J. Additional activities for

application or remediation

V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what
VI. REFLECTION help your instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned 80% on
the formative assessment
 B. No. of learners who require
additional activities for remediation

C. Did the remedial lessons work? No.

of students who caught up with the
lesson

D. No. of learners who continue to

require remediation

E. Which of my teaching strategies

work well? Why did these work?

F. What difficulties did I encounter

which my principal or supervisor help
me solve?

G. What innovation or localized

materials did I use/discover which I
wish to share with other teachers?

GRADE 12 School DepEd Region III Grade Level and Section ABM G11
DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Entrepreneurship
Teaching Dates and Time Quarter First / Second

Session 1 Session 2 Session 3 Session 4

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons, exercises and
I. OBJECTIVES remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content
and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learners demonstrates The learners demonstrates The learners demonstrates The learners demonstrates
A. Content understanding of environment and understanding of environment and understanding of environment and understanding of environment and
Standards market in one’s locality/town market in one’s locality/town market in one’s locality/town market in one’s locality/town
The learner independently creates a The learner independently creates a The learner independently creates a The learner independently creates a
B. Performance business vicinity map reflective of business vicinity map reflective of business vicinity map reflective of business vicinity map reflective of
Standards potential market in one’s locality/town potential market in one’s locality/town potential market in one’s locality/town potential market in one’s locality/town
 3. Recognize the Importance of 3. Recognize the Importance of 3. Recognize the Importance of 3. Recognize the Importance of
C. Learning
marketing mix in the development of marketing mix in the development of marketing mix in the development of marketing mix in the development of
Competencies/
marketing strategy marketing strategy marketing strategy marketing strategy
Objectives (Write
TLE_ICTAN11/12EM-Ia-1 TLE_ICTAN11/12EM-Ia-1 TLE_ICTAN11/12EM-Ia-1 TLE_ICTAN11/12EM-Ia-1
the LC Code)
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
1. Market (locality/town) 1. Market (locality/town) 1. Market (locality/town) 1. Market (locality/town)
2. Key concepts of market 2. Key concepts of market 2. Key concepts of market 2. Key concepts of market
II. CONTENT 3. Players in the market (competitors) 3. Players in the market (competitors) 3. Players in the market (competitors) 3. Players in the market (competitors)
4. Products and services available in 4. Products and services available in 4. Products and services available in 4. Products and services available in
the market the market the market the market
III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative materials
RESOURCES as well as paper-based materials. Hands-on learning promotes concept development.

A. References
1. Teacher’s
Guide pages
2. Learner’s
Material pages
3. Textbook
pages
4. Additional
Materials from
Learning
Resource portal

B. Other Learning
Resources

Session 1 Session 2 Session 3 Session 4

IV. These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which you can
infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes and
PROCEDURES draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
 Government Support and Legal Continuation….
Requirements

A. Reviewing
previous lesson or
presenting a new
lesson

The Small and Medium Enterprises (SMEs)
are the lifeblood of the economy. Without
entrepreneurs managing these enterprises,
there can be no additional production,
innovation and contribution to economic
and social development.
B. Establishing a
purpose for the
lesson
C. Presenting Review:
examples/instances Areas of government assistance: finance,
marketing, training and human resource
of the new lesson
development, and product development
and technology assistance.
Marketing is an organizational function
and a set of process for creating,
communicating and delivering value to
customers and for managing customer
relationships in ways that benefits the
organization and its stake holders.
Traditional marketing mix elements is
comprised of the 4Ps of product, price,
place and promotion. In 1981, Booms
and Bitner extended it by 3 new Ps that
directly relate to the service provision
Marketing is an organizational function
and a set of process for creating,
communicating and delivering value to
customers and for managing customer
relationships in ways that benefits the
organization and its stake holders.
Traditional marketing mix elements is
comprised of the 4Ps of product, price,
place and promotion. In 1981, Booms
and Bitner extended it by 3 new Ps that
directly relate to the service provision
Let’s Perform:
1. Together with your groupmates, go
back to the entrepreneur you have
interviewed before. Ask them how
they apply the 7Ps of marketing by
using the following guide questions:
a. How do you develop your
product/service?
b. How do you price fairly?
c. How do you provide the right
place for the customer to
access and experience your
product/service?
d. How do you promote your
product/service to create an
impact, differentiate from
competitors and further brand
image?
e. What is the process you use to
deliver your product/service to
the customer?
f. Who are the people who
represent your company and
what are the skills that they
need?
g. How do you provide physical
evidence of the superior nature
of your product/service?
Based on the answers of your chosen
entrepreneurs, fill up the form on the next
page and then compare your data with
the other groups in class. What did you
learn about the use of the 7Ps in
 industry namely people, physical
evidence and process.
The marketing mix decisions are made
for influencing the trade channels as well
as the ultimate customers’ solutions,
cost, convenience and awareness of
D. Discussing new what is being offered in the market.
concepts and
practicing new skills
#1
E. Discussing new 7Ps of Marketing Mix
concepts and 1. Product. The Product should fit the
task consumers want it for, it should
practicing new skills
work and it should be what the
#2 consumers are expecting to get.
2. Pricing. The Product should always
be seen as representing good value
for money. This does not necessarily
mean it should be the cheapest
available; one of the main tenets of
the marketing concept is that
customers are usually happy to pay a
little more for something that works
really well for them.
3. Place. The product should be
available from where your target
consumer finds it easiest to shop.
This may be in shopping malls or
ordinary stores, and the more
current option via e-commerce or an
online shop.
industry namely people, physical marketing?
evidence and process.
The marketing mix decisions are made
for influencing the trade channels as well
as the ultimate customers’ solutions,
cost, convenience and awareness of
what is being offered in the market.
7Ps of Marketing Mix
5. Product. The Product should fit the
task consumers want it for, it should
work and it should be what the
consumers are expecting to get.
6. Pricing. The Product should always be
seen as representing good value for
money. This does not necessarily
mean it should be the cheapest
available; one of the main tenets of
the marketing concept is that
customers are usually happy to pay a
little more for something that works
really well for them.
7. Place. The product should be available
from where your target consumer
finds it easiest to shop. This may be in
shopping malls or ordinary stores, and
the more current option via e-
commerce or an online shop.
8. Promotion. Advertising, PR, Sales
 4. Promotion. Advertising, PR, Sales
Promotion, Personal Selling and, in
more recent times, Social Media are
all key communication tools for an
organization. These tools should be
used to put across the organization’s
message to the correct audiences in
the manner they would most like to
hear, whether it be informative or
appealing to their emotions.
9. People. All companies are reliant on
the people who run them from front
line Sales staff to the Managing
Director. Having the right people is
essential because they are as much a
part of your business offering as the
products/services you are offering.
10. Process. The delivery of your
service is usually done with the
customer present so how the service
is delivered is once again part of
F. Developing what the consumer is paying for.
mastery (Leads to 11. Physical Evidence. Almost all
Formative services include some physical
Assessment) elements even if the bulk of what the
consumer is paying for is intangible.
For example a hair salon would
provide their client with a completed
hairdo and an insurance company
would give their customers some
form of printed material. Even if the
material is not physically printed (in
the case of PDF’s) they are still
receiving a “physical product” by this
definition.
G. Finding practical
applications of
concepts and skills
in daily living
H. Making Marketing is the art and science of
generalizations and choosing target markets and getting,
keeping and growing customers through
abstractions about
creating, delivering and communicating
the lesson superior customer value. It is also the
performance of activities that seek to
Promotion, Personal Selling and, in
more recent times, Social Media are
all key communication tools for an
organization. These tools should be
used to put across the organization’s
message to the correct audiences in
the manner they would most like to
hear, whether it be informative or
appealing to their emotions.
12. People. All companies are
reliant on the people who run them
from front line Sales staff to the
Managing Director. Having the right
people is essential because they are
as much a part of your business
offering as the products/services you
are offering.
13. Process. The delivery of your
service is usually done with the
customer present so how the service
is delivered is once again part of what
the consumer is paying for.
14. Physical Evidence. Almost all
services include some physical
elements even if the bulk of what the
consumer is paying for is intangible.
For example a hair salon would
provide their client with a completed
hairdo and an insurance company
would give their customers some
form of printed material. Even if the
material is not physically printed (in
the case of PDF’s) they are still
receiving a “physical product” by this
definition.
Marketing is the art and science of
choosing target markets and getting,
keeping and growing customers through
creating, delivering and communicating
superior customer value. It is also the
performance of activities that seek to

Discuss in what government agencies
I. Evaluating should a small sized, sole proprietor who
learning intends to open a bakeshop should register.
accomplish an organization’s objectives
by anticipating customer or client needs
and directing a flow of need-satisfying
goods and services from producer to
customer or client. It is not only the
selling of the product or service but more
importantly to know and understand the
customers very well that the product or
service meets their need so it sells itself.
Choose one among the 4 traditional
elements of Ps of the marketing mix.
accomplish an organization’s objectives
by anticipating customer or client needs
and directing a flow of need-satisfying
goods and services from producer to
customer or client. It is not only the
selling of the product or service but more
importantly to know and understand the
customers very well that the product or
service meets their need so it sells itself.
Choose one among the 4 traditional
elements of Ps of the marketing mix.

J. Additional
activities for
application or
remediation

V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help your
VI. REFLECTION instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who
earned 80% on the
formative assessment

B. No. of learners who

require additional activities
for remediation

C. Did the remedial lessons

work? No. of students who
caught up with the lesson

D. No. of learners who

continue to require
remediation

E. Which of my teaching
strategies work well? Why
did these work?
F. What difficulties did I
encounter which my
principal or supervisor help
me solve?
G. What innovation or
localized materials did I
use/discover which I wish to
share with other teachers?
 GRADE 12 School DepEd Region III Grade Level and Section ABM G11
DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Entrepreneurship
Teaching Dates and Time Quarter First / Second

Session 1 Session 2 Session 3 Session 4

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons,
I. OBJECTIVES exercises and remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support
the learning of content and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learners demonstrates The learners demonstrates The learners demonstrates The learners demonstrates
A. Content Standards understanding of environment and understanding of environment and understanding of environment and understanding of environment and
market in one’s locality/town market in one’s locality/town market in one’s locality/town market in one’s locality/town
The learner independently creates a The learner independently creates The learner independently creates The learner independently creates a
business vicinity map reflective of a business vicinity map reflective a business vicinity map reflective business vicinity map reflective of
B. Performance Standards
potential market in one’s locality/town of potential market in one’s of potential market in one’s potential market in one’s locality/town
locality/town locality/town
3. Recognize the Importance of 3. Recognize the Importance of 3. Recognize the Importance of 3. Recognize the Importance of
C. Learning Competencies/ marketing mix in the development of marketing mix in the development marketing mix in the development marketing mix in the development of
Objectives (Write the LC marketing strategy of marketing strategy of marketing strategy marketing strategy
Code) TLE_ICTAN11/12EM-Ia-1 TLE_ICTAN11/12EM-Ia-1 TLE_ICTAN11/12EM-Ia-1 TLE_ICTAN11/12EM-Ia-1

Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
1. Market (locality/town) 1. Market (locality/town) 1. Market (locality/town) 1. Market (locality/town)
2. Key concepts of market 2. Key concepts of market 2. Key concepts of market 2. Key concepts of market
II. CONTENT 3. Players in the market (competitors) 3. Players in the market 3. Players in the market 3. Players in the market (competitors)
4. Products and services available in (competitors) (competitors) 4. Products and services available in
the market 4. Products and services available 4. Products and services available the market
in the market in the market
III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative
RESOURCES materials as well as paper-based materials. Hands-on learning promotes concept development.

A. References
1. Teacher’s Guide pages
2. Learner’s Material
pages
3. Textbook pages
 4. Additional Materials
from Learning Resource
portal

B. Other Learning
Resources

Session 1 Session 2 Session 3 Session 4

IV. PROCEDURES
A. Reviewing previous
lesson or presenting a new
lesson
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which
you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning
processes and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
The class will be divided into groups. Each “Research is formalized curiosity. It is “Research is formalized curiosity. It is “When people use your brand name as a
group will be developing an exquisite food poking and prying with a purpose.” poking and prying with a purpose.” verb, that is remarkable.” (Meg Whitman)
to be served to the judges for them to be (Zora Neale Hurston) (Zora Neale Hurston)
graded. Brand Logos are graphic marks or symbols
Market research is the process of Market research is the process of commonly used by commercial
gathering information which will gathering information which will enterprises, organizations and even
make the company more aware of make the company more aware of individuals to aid and promote instant
how the people and company hopes how the people and company hopes public recognition.
to sell to, will react to the company’s to sell to, will react to the company’s
current or potential products or current or potential products or
services. It is an information services. It is an information
gathering exercise to determine the gathering exercise to determine the
viability or acceptability of a product viability or acceptability of a product
or service an entrepreneur intends to or service an entrepreneur intends to
offer in the market. offer in the market.

B. Establishing a purpose for REASONS WHY ENTREPRENEURS Focused Group Discussion

the lesson CONDUCT MARKET RESEARCH
1. Identify potential customers –
who is going to use your
product/service?
2. Understand existing customers –
why do customers choose your
product over competitors?
3. Set realistic targets – from data
gathered, set targets such as
growth, sales and the introduction
of new products/services
4. Develop effective strategies –
 Gains wider usage in market
research due to substantial
information gathered given a time
limit.
 It can be moderated group
interviews and brainstorming
sessions that provide information
on users’ needs and behaviors.
FOCUSED GROUP DISCUSSIONS CAN
BE USED FOR THE FOLLOWING TYPE
OF DISCUSSIONS:
 Exploratory – obtain information
 from your research you can make
marketing decisions about how to
price your product/service as well
as how to distribute it.
5. Examine and solve business
problems – if you have identified
a business problem, research will
help you work out what is
happening.
6. Prepare for business expansion -
research will help you identify
areas for expansion and test the
market’s readiness for a new
product/service
7. Identify business opportunities –
by identifying un-serviced or
under-serviced market, you could
identify changing market trends.
CONSIDERATION IN THE USE OF FGDs
IN MARKET RESEARCH:
on general attitudes, understand
the circumstances under which
customers might require your
product or service, understand
their desired outcomes.
 Feature prioritization – if trade-
offs have to be made among
various customer needs, focus
groups can be helpful in
prioritizing them.
 Comparative analysis -
understand where else customer
to go get similar information,
services or product and what
attracts them to those sources.
 Trend explanation - If you notice
a trend in the way that customer
use your website, then focus
groups can be used to better
understand why this is
happening.
 Limit the length of the session to
between 90 and 120 minutes.
 Generally, conduct focus groups
with 8 to 10 participants per
group (recruit 10 to 12
participants to ensure that 8 to
10 show up).
 Use a knowledgeable moderator/
facilitator who can manage group
dynamics, probe skillfully to
obtain deeper understanding to
issues and capture a broad
spectrum of options.
 Use a semi-structured or open-
format discussion.
 Strive for uniformity in the
group’s composition.
 If you feel that group influence is
likely to be a strong factor
participants will be influenced
greatly by what other are saying),
then personal interviews or
smaller groups may be an option
to consider than FGD.
C. Presenting To conduct market research , it is
examples/instances of the important to set clear goals for the
new lesson market research activity and define
what are needed to be known and
why.
PERSONAL INTERVIEW
 Traditional method of data
collection which is normally done
on a face-to-face manner with the
respondents.
 They can either be semi-
structured discussion with
individual or open-ended
questions where the interview can
probe further to understand
underlying perceptions and
behavior market research and
analysis (2015), personal
interviews are a more expensive
alternative to FGDs and are
generally used in the following
situations:
 The topic is too personal or
sensitive to be discussed in a
group or confidentiality of the
participant is required.
 A person’s opinion may easily be
influenced by others in the group
 It is as important to learn as much
about what people don’t know
about a subject, as what they
know.
 Logistic problems may make
groups impractical
 The interview respondents are
executives from competing firms
who would be reluctant to open
up in a group situation.
 The interview respondents are
busy and it is difficult to schedule
group sessions, or it is important
to visit interview respondents
individually at their convenience.
CONSIDERATIONS IN THE USE OF
PERSONAL INTERVIEWS IN MARKET
RESEARCH:
 It can be helpful to use a list of
mostly open-ended questions to
be asked in person or by
telephone.
 An in-depth interview gives
participants the opportunity to
ACCORDING TO:
 Canon
 Perrault
 McCarthy
BRANDING means:
 ‘the use of a name, term, symbol or
design – or a combination of these – to
identify a product.’
 It encompasses the use of brand
names, trademarks and all other
means of product identification.
 Providing products and services with
the power of brand
 It’s all about making differences
 To brand a product , it is essential to
teach consumers “who” the products
is – by giving it a name and does “why”
consumers should care
 It involves developing mental
structures and assisting consumers
organize their knowledge about
products and services in simplifying
their decision making.
BRAND NAME
 Word, letter or a group of words or
letters
 Many customers are willing are willing
to buy a sure thing the next time.
 The connection maybe learned from
past consumer experience, from the
company’s promotion or other
advertising agencies.
TRADEMARK
 It is a legal term that includes
only those words, symbols, or
marks that are legally registered
for use by a single company.
SERVICE MARK
 It is the same as a trademark
except that it refers to a service
offering.

D. Discussing new concepts
and practicing new skills #1
express their views.
 Interviews typically last from 15
to 40 minutes, but they can last
longer, depending on the
participant’s interest in the topic.
 This technique allows the
interviewer the interviewer to get
detailed descriptions of individual
experiences.
PRIMARY AND SECONDARY b. Secondary Research
RESEARCH  Gather data from existing
1. Primary research is information available resources like
gathered directly from the company records, data bases,
respondents who answered set research reports published in
of questions. This information is the media, internet search
usually collected through engines, libraries and books
surveys, observation, focused which answer the question at
group discussion or hand.
experimentation.  Normally less time consuming
a. Survey – the most common than primary research, can be
way to gather primary less expensive as well.
research with the use of  Another key secondary
questionnaire or interview resource is statistical data from
schedule. These can be official statistics providers.
done via direct mail, over
the phone, internet or
email, face to face or on
web. Guidelines in making
questionnaire:
 Keep it as short and simple as
possible.
 Make sure it is visually
appealing and easy to read.
 Cluster or blocked related
questions.
 Move from general questions
to more specific questions
 Move from easy to answer
questions to more difficult to
answer questions
 Make sure questions are brief
and easily understood
 Avoid leading questions,
questions with ambiguous
words, questions that are too
difficult to answer
 Make sure any response scales
 used are logical with categories
that are mutually exclusive.
 Always pre-test the
questionnaire to establish its
reliability and validity as well as
identity potential problems like
length of answering and the use
of the language of
understanding.

E. Discussing new concepts

and practicing new skills #2

F. Developing mastery
(Leads to Formative
Assessment)

G. Finding practical
applications of concepts and
skills in daily living
H. Making generalizations
and abstractions about the
lesson
I. Evaluating learning
When developing a product, the
entrepreneur must know all the details
with regards to the process to be
undergone in order for him/her to priced
it fairly and developed accordingly.
Market research is undertaken so
that an entrepreneur can have
information needed to make
informed business decisions about
start-up, innovation, growth and the
7Ps of marketing mix.
Differentiate primary research from
secondary research, give examples.
Market research is undertaken so
that an entrepreneur can have
information needed to make
informed business decisions about
start-up, innovation, growth and the
7Ps of marketing mix.
Differentiate primary research from
secondary research, give examples.
Brand names connect a product with the
benefits a customer can expect. The
connection may be learned from past
consumer experience from the company’s
promotion or other advertising strategies

J. Additional activities for

application or remediation

V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what
VI. REFLECTION help your instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned 80% on
the formative assessment
 B. No. of learners who require
additional activities for remediation

C. Did the remedial lessons work? No.

of students who caught up with the
lesson

D. No. of learners who continue to

require remediation

E. Which of my teaching strategies

work well? Why did these work?

F. What difficulties did I encounter

which my principal or supervisor help
me solve?

G. What innovation or localized

materials did I use/discover which I
wish to share with other teachers?

GRADE 12 School DepEd Region III Grade Level and Section ABM G11
DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Entrepreneurship
Teaching Dates and Time Quarter First / Second

Session 1 Session 2 Session 3 Session 4

I. OBJECTIVES
A. Content Standards
B. Performance Standards
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons,
exercises and remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support
the learning of content and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learners demonstrates The learners demonstrates understanding The learners demonstrates The learners demonstrates
understanding of environment of environment and market in one’s understanding of environment understanding of environment and
and market in one’s locality/town locality/town and market in one’s locality/town market in one’s locality/town
The learner independently The learner independently creates a The learner independently The learner independently creates a
creates a business vicinity map business vicinity map reflective of creates a business vicinity map business vicinity map reflective of
reflective of potential market in potential market in one’s locality/town reflective of potential market in potential market in one’s
one’s locality/town one’s locality/town locality/town
 3. Recognize the Importance of 3. Recognize the Importance of marketing 3. Recognize the Importance of 3. Recognize the Importance of
C. Learning Competencies/ marketing mix in the development mix in the development of marketing marketing mix in the development marketing mix in the development of
Objectives (Write the LC of marketing strategy strategy of marketing strategy marketing strategy
Code) TLE_ICTAN11/12EM-Ia-1 TLE_ICTAN11/12EM-Ia-1 TLE_ICTAN11/12EM-Ia-1 TLE_ICTAN11/12EM-Ia-1

Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
1. Market (locality/town) 1. Market (locality/town) 1. Market (locality/town) 1. Market (locality/town)
2. Key concepts of market 2. Key concepts of market 2. Key concepts of market 2. Key concepts of market
II. CONTENT 3. Players in the market 3. Players in the market (competitors) 3. Players in the market 3. Players in the market
(competitors) 4. Products and services available in the (competitors) (competitors)
4. Products and services market 4. Products and services 4. Products and services available
available in the market available in the market in the market
III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative
RESOURCES materials as well as paper-based materials. Hands-on learning promotes concept development.

A. References
1. Teacher’s Guide pages
2. Learner’s Material
pages
3. Textbook pages
4. Additional Materials
from Learning Resource
portal

B. Other Learning
Resources

Session 1 Session 2 Session 3 Session 4

These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which
IV. PROCEDURES you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning
processes and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
A. Reviewing previous Marketing involves getting the
lesson or presenting a new message out to customers about the
product or service.
lesson
Marketing is the process of planning
and executing the conception,
pricing, promotion and ideas, goods
and services to create exchanges
that satisfy individual and
organizational objectives.
The BUSINESS PLAN is a blueprint of
the business that the entrepreneur
would like to start.
 It aims to establish if a
business idea will bring in a
fair return to one’s
investment, will be
beneficial to the society
and will bring no harm to
the environment when it is
operated.
 Its goal is to assess the
feasibility of the business
idea, develop business
strategies to make the
business idea doable and
to use it for obtaining
resources, especially loans
from financial institutions
like banks.
ESSENTIAL ELEMENTS OF A GOOD
BUSINESS PLAN:
BUSINESS PLAN OUTLINE
1. Executive Summary
 Description of the
proposed business and
business model
 Description of the
market opportunity to
capture or market
problem the business
solves
 Reasons for why this is
an attractive business
opportunity
 Key distinctions or
differentiators of the
business versus
competitors
 Overview of the sales,
marketing and
operations strategy and
plan
 Description of the
execution plan and
timeline
 Overview of projected
financials that is
containing revenues,
costs, profits and
assumptions.
2. Management and
Organization
 Company Name, Logo
and Address
 Vision and Mission
statements
 Key Personnel
 Workforce and Support
Personnel
 Organizational Chart
 Ownership,
Capitalization,
Compensation and
Incentives
 External Management

B. Establishing a purpose Marketing Management Practices
for the lesson 1. Estimate potential market
demand – look for facts
about the industry where
the entrepreneur intends
to enter, census data is a
good source of estimates
to be able to project sales
2. Analyze the competitors –
knowing what the
competitor’s marketing is
and understanding why
target market is buying or
will buy from the
SALES PROMOTION MAY BE ACCOMPLISHED
THROUGH ANY OF THE FOLLOWING WAYS:
1. Newspapers, radio and other forms
of media – put up advertisements
regarding a certain product
2. Window displays – attractive
displays in front of a department
store and supermarket
3. Fashion shows - an event at which
collections of newly designed
clothing are modeled for an
audience
4. Exhibits – goods may be put on
display by exhibiting it in the lobby
Support
3. Product/Service Plan
 Purpose of the
product/service
 Product’s unique features
 Material requirements
and sources of supply
 Process an equipment
that will be used to
manufacture the
product/render the
service
 Production/Service
Process and Controls
 Distribution Logistics
 Regulatory and other
compliance issues
4. Market Plan
 Market analysis which
includes demand and
supply vis-à-vis competitors
 Marketing and Sales
strategies
 Product/Service
characteristics or features
 Pricing policy
 Sales projections
5. Financial Plan
 Start-up Costs
requirements
 Financial projections
 Break even analysis
budget
REASONS WHY AN ENTREPRENEUR
STILL NEEDS TO MAKE A BUSINESS
PLAN, NO MATTER HOW GOOD THE
BUSINESS IDEA SEEMS TO BE:
1. Reduce if not remove the risk
of losing money invested in a
poorly researched or
unstudied business idea.
2. Avoid costly mistakes
3. Anticipate the financial
requirements – foresee the
ups and downs
4. Organize the activities
beforehand – business
 competitor that is: the
competitor’s products or
services, how much they
cost, how they are
distributed and how they
are made known to the
target market.
3. Price the product/service
reasonably – a product can
have great features and
benefits, but the price for
the product can have a
greater influence on how it
will sell in the marketplace.
4. Adopt a good product
name for branding – when
a name is different or
unusual, it may attract
attention and perhaps
arouse curiosity.
5. Put price tags – all goods
being sold must have a
price tag – a label to the
price of an item being sold
in a store – the amount of
money a buyer pays in
order to own the item.
6. Promote the
products/services in
various ways to increase
sales – products or services
of the firm need to be
advertised in order to
generate sales. The
entrepreneur has to devise
ways of making people
know and want to buy
their products. This phase
of the business falls under
sales promotion.
7. Attend to the complaints
of customers – among the
practices being resorted to
by business establishments
is establishing a customer
service counter.
8. Issue official receipts to
of a hotel or shopping mall performances in the future
5. Lecture and demonstration – 5. Assess actual performance
products may be advertised by against set goals – set targets
inviting prospective customers to in terms of sales volumes and
attend a lecture about the product. revenues
Demonstration is the process of 6. Apply for financing from
showing to others how a certain lending institutions – back up
products work or is used. support in case of need
6. Product sampling – new products
may be advertised by giving free
samples.
7. Quantity discounts – to attract
buyers, owners may announce bog
discounts on products
8. House to house selling – bringing
product directly to customers
9. Telephone – calling people telling
them about the products
10. E-mail – sending flyers via email
11. Website – put up own website for
business
12. Social network – advertise thru
Facebook, Instagram, Twitter,
Yahoo etc.
13. Sales Events – stores announces
celebration of certain events
14. Poster – listing of prices of various
goods found in a shelf or a corner
for the information of the
customers.
 customers – all business
establishments are
required to issue official
receipts
9. Practice courtesy and
efficiency in serving
customers – threating
customers in a courteous
manner means greeting
them upon entering the
store and thanking them
upon leaving, promptly
attending to their orders,
informing customers as to
the length of time an order
can be finished, requesting
people to sit down while
waiting for their orders,
answering all queries and
delivering the product or
service on the time and
date as promised.
10. Pack the goods bought by
customers properly –
loading goods inside a
paper bag should be done
properly
11. Observe the right of
customers – consumers
need protection from
manufacturers who
produce poor quality
goods and from service
providers who provide
inefficient service

C. Presenting
examples/instances of the
new lesson
D. Discussing new concepts
and practicing new skills #1
E. Discussing new concepts
and practicing new skills #2
F. Developing mastery
(Leads to Formative
Assessment)
G. Finding practical
applications of concepts and
skills in daily living
H. Making generalizations
and abstractions about the
lesson
PUTTING PRICE TAGS ON GOODS
BEING SOLD HAVE THE FOLLOWING
ADVANTAGES
 The price of an item is
readily available to the
buyer
 Eliminates inconveniences
on both the seller and the
buyer as to the process of
inquiry regarding the
prices of goods being sold.
 A buyer can save time in
choosing goods because he
can easily pick out goods
he can afford
 The government can easily
monitor stores which are
selling goods at a higher
price than the prices
specified by the Price
Control Council.
It is not only the selling of the
product or service but more
importantly to know and understand
the customers very well that the
product or service meets their need
so it sells itself.
It is not only the selling of the product or
service but more importantly to know and
understand the customers very well that the
product or service meets their need so it sells
itself.
A Business Plan is very important to
various parties. Among those who
need business plans are the:
 Management team
 Shareholders
 Bankers
 Creditors
 Customers
 Suppliers and
 Employees
To gain their confidence, these
stakeholders will have to be
informed about what are the:
 Purposes
 Directions
 Core Business and
 Financial Situation
Of the business venture from the
time it will start and in the next few
years based on its forecast.
Preparing a business plan draws on a Preparing a business plan draws on a
wide range of knowledge from many wide range of knowledge from many
different business disciplines: different business disciplines: finance,
finance, human resource human resource management,
management, intellectual property intellectual property management,
management, supply chain supply chain management and
management and marketing marketing management.
management.

I. Evaluating learning
Discuss the various ways to promote
a business.
Discuss what the rights of the
consumers to be observed by the
entrepreneur are.
Discuss the various ways to promote a Discuss the 5 basic elements of a Discuss the 5 basic elements of a good
business. good business plan. business plan.
Discuss what the rights of the consumers to
be observed by the entrepreneur are.

J. Additional activities for

application or remediation

V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what
VI. REFLECTION help your instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned 80% on
the formative assessment

B. No. of learners who require

additional activities for remediation

C. Did the remedial lessons work? No.

of students who caught up with the
lesson

D. No. of learners who continue to

require remediation

E. Which of my teaching strategies

work well? Why did these work?

F. What difficulties did I encounter

which my principal or supervisor help
me solve?

G. What innovation or localized

materials did I use/discover which I
wish to share with other teachers?
GRADE 12 School DepEd Region III Grade Level and Section 12 HUMSS and GAS
DAILY LESSON LOG Teacher Arrianne G. Cuevas Learning Area Entrepreneurship
Teaching Dates and Time Quarter First

I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies/
Objectives (Write the LC
Code)
II. CONTENT
III. LEARNING
RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Materials from
Learning Resource portal
B. Other Learning Resources
Session 1 Session 2 Session 3 Session 4
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons,
exercises and remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives
support the learning of content and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learners demonstrates The learners demonstrates The learners demonstrates The learners demonstrates
understanding of environment and understanding of environment and understanding of environment and understanding of environment and
market in one’s locality/town market in one’s locality/town market in one’s locality/town market in one’s locality/town
The learner independently creates The learner independently creates The learner independently creates The learner independently creates a
a business vicinity map reflective of a business vicinity map reflective of a business vicinity map reflective of business vicinity map reflective of
potential market in one’s potential market in one’s potential market in one’s potential market in one’s locality/town
locality/town locality/town locality/town
3. Recognize the Importance of 3. Recognize the Importance of 3. Recognize the Importance of 4. Demonstrate understanding of the
marketing mix in the development marketing mix in the development marketing mix in the development 4M’s of operations
of marketing strategy of marketing strategy of marketing strategy TLE_ICTAN11/12EM-Ia-2
TLE_ICTAN11/12EM-Ia-1 TLE_ICTAN11/12EM-Ia-1 TLE_ICTAN11/12EM-Ia-1
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
1. Market (locality/town) 1. Market (locality/town)
2. Key concepts of market 2. Key concepts of market
3. Players in the market 3. Players in the market
(competitors) (competitors)
4. Products and services available 4. Products and services available
in the market in the market
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and
manipulative materials as well as paper-based materials. Hands-on learning promotes concept development.
Session 1 Session 2 Session 3 Session 4

IV. PROCEDURES
A. Reviewing previous lesson
or presenting a new lesson
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students
which you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their
learning processes and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
One Page Business Plan
 A description of the
problem your customers
have
 Your solution (your
product or service)
 Business model (how you
make money)
 Target market (who is your 7. Entrepreneurial Decision Making as
customer and how many
of them are there)
 Competitive advantage
 Management team
 Financial summary
 Funding required
1. Concept of Entrepreneurship
2. Development of Entrepreneurship
3. Relevance of Entrepreneurship and
Entrepreneurs in Economic
Development and Society
4. Concept of Entrepreneurs Today
5. How Entrepreneurs Think
6. Entrepreneurial Competencies
Core Competency
8. Entrepreneurship Career
Opportunities for Academic Track
9. Factors to consider in Starting a
Business
10. Identifying Business Opportunities
11. Type of Business Available to
Entrepreneurs
12. Government Support and Legal
Requirements
13. 7Ps of Marketing Mix
14. Marketing Management Strategies
Management is the art of getting
things done with and through other
people.
Production /Operations Management
Practices
1. Plan and control production.
Production planning control is
the key to efficient and
effective production
management.
2. Adopt the standard production
models. Whatever the business
needs to produce to be able to
sell, it means it is vital to have a
production process in place
that will help the entrepreneur
make certain that the company
has a quality product/service
that is needed and produced
the way it was planned.
3. Design plant layout for better
efficiency. Layout pertains to
the way machines, workplaces
and storage areas are located
in relation to one another.
4. Choose the right machines and
equipment. The choice of
machine and equipment affects
the over-all profitability of your
business, considerations:
 Operating
characteristics
 Engineering features
 Cost
 Qualitative factors
5. Purchase based on needs and
on time. It is imperative to
procure the raw materials,
components, machinery,
equipment, supplies and
necessary services needed in
the production process on
time.
6. Maintain machines and
equipment properly. It is
important to keep machines
and equipment in good running

B. Establishing a purpose for
the lesson
Simple business plan outline:
1. Executive Summary
 Write this last. It’s just a page or
two that highlights the points
you’ve made elsewhere in your
business plan.
 It’s also the doorway to your plan
—after looking over your
executive summary, your target
reader is either going to throw
your business plan away or keep
reading, so you’d better get it just
right.
 Summarize the problem you are
solving for customers, your
solution, the target market, the
founding team, and financial
forecast highlights. Keep things as
brief as possible and entice your
audience to learn more about
your company.
condition.
7. Manage inventory/stock well.
Stock/inventory pertains to all
the goods a business has for
sale and all raw materials or
parts of a business keeps to
ensure continuous operations.
8. Ensure quality control.
Defective products can be a
result of lack of control.
Guidelines:
 Check quality of raw
materials
 Calibrate measuring
and testing
equipment regularly
 Maintain machines
properly and make
sure they are in good
condition
 Conduct adequate
tests to verify
whether the product
meets quality
standards or not
Inspect for quality
The business model that works best
for an entrepreneur will be related to
one’s vision, objectives, what its
product or service is and the
entrepreneur’s personal operational
style. As such, the marketing,
production, human resource, and
finance functions of every business
need to be addressed on a day-to-day
as well as on long-term bases. It is
imperative for an entrepreneur,
especially the starting ones, to know
about how to keep the business
running with the least effort.
2. Products and Services
 Describe the problem that you
solve for your customers and the
solution that you are selling.
 It is always a good idea to think in
terms of customer needs and
customer benefits as you define
your product offerings, rather
than thinking of your side of the
equation (how much the product
or service costs, and how you
deliver it to the customer).
 Sometimes this part of the plan
will include tables that provide
more details, such as a bill of
materials or detailed price lists,
but more often than not this
section just describes what you
are selling and how your products
and services fill a need for your
customers.

3. Market Analysis Summary

 You need to know your target
market—the types of customers
you are looking for—and how it’s
changing.
 Use this section to discuss your
customers’ needs, where your
customers are, how to reach them
and how to deliver your product
to them.
 You’ll also need to know who your
competitors are and how you
stack up against them—why are
you sure there’s room for you in
this market?

4. Strategy and Implementation

Summary
 Use this section to outline your
marketing plan, your sales plan,
and the other logistics involved in
actually running your business.
 You’ll want to cover the
technology you plan on using,
 your business location and other
facilities, special equipment you
might need, and your roadmap for
getting your business up and
running. Finally, you’ll want to
outline the key metrics you’ll be
tracking to make sure your
business is headed in the right
direction.

5. Company and Management

Summary
 This section is an overview of who
you are.
 It should describe the
organization of your business, and
the key members of the
management team, but it should
also ground the reader with the
nuts and bolts: when your
company was founded, who is/are
the owner(s), what state your
company is registered in and
where you do business, and
when/if your company was
incorporated.
 Be sure to include summaries of
your managers’ backgrounds and
experience—these should act like
brief resumes—and describe their
functions with the company. Full-
length resumes should be
appended to the plan.

6. Financial Plan
 At the very least this section
should include your projected
Profit and Loss and Cash Flow
tables, and a brief description of
the assumptions you’re making
with your projections.
 You may also want to include your
balance sheet, your sales forecast,
business ratios, and a break-even
analysis.
 Finally, if you are raising money or
taking out loans, you should
 highlight the money you need to
launch the business.
C. Presenting Detailed business plan outline: PRODUCTION/OPERATIONS
examples/instances of the 1.0 Executive Summary MANAGEMENT
1.1 Problem “Production is an activity that converts
new lesson
1.2 Solution materials into useful forms. The
1.3 Market materials may be raw materials, semi-
1.4 Competition processed or semi-finished goods, or
1.5 Financial Highlights even finished products. Machinery,
2.0 Products and Services equipment, methods and processes
are the basic elements of production.”
2.1 Problem Worth Solving
2.2 Our Solution
2.3 Validation of Problem and Solution
2.4 Roadmap/Future Plans
3.0 Market Analysis Summary

3.1 Market Segmentation

3.2 Target Market Segment Strategy
3.2.1 Market Needs
3.2.2 Market Trends
3.2.3 Market Growth
3.3 Key Customers
3.4 Future Markets
3.5 Competition
3.5.1 Competitors and Alternatives
3.5.2 Our Advantages (see an
example)
4.0 Strategy and Implementation
Summary

4.1 Marketing Plan

4.2 Sales Plan
4.3 Location and Facilities
4.4 Technology
4.5 Equipment and Tools
4.6 Milestones
4.7 Key Metrics

5.0 Company and Management

Summary
5.1 Organizational Structure
5.2 Management Team
5.3 Management Team Gaps
5.4 Personnel Plan
5.5 Company History and Ownership
6.0 Financial Plan
 6.1 Revenue/Sales Forecast
6.2 Expenses
6.3 Projected Profit and Loss
6.4 Projected Cash Flow
6.5 Projected Balance Sheet
6.7 Business Ratios

7.0 Appendix
D. Discussing new concepts THE 4M’s OF PRODUCTION
and practicing new skills #1 1. Method. The Manager will
determine the most efficient way
or each portion of the process to
be done to eliminate damage to
the product and to eliminate areas
where time and manpower are be
wasted. Controlling waste is the
key to efficient and profitable
production.
2. Manpower. When examining the
Methods you now have in place
what is the ideal number of people
it will take to perform these
methods and what positions should
they be in! #ow will the personnel
be trained and measured for
performance! What is the $cycle
time% of each part of the Method.
3. Machines. When examining your
facilities vehicles and tools do you
have everything you need to
ensure the safety of the employees
while maximizing the efficiency and
productivity of the department, all
employees have access to the
same tools and equipment in
needed, the tools enable them to
perform tasks independently, they
trained on how to maintain the
machinery and tools?
4. Materials. Do you have the
materials needed to perform all
parts of production and are they
conveniently located to minimize
waste? Example: All material
needed to clean and package are
always available and are placed to

E. Discussing new concepts
and practicing new skills #2
F. Developing mastery (Leads
to Formative Assessment)
G. Finding practical
applications of concepts and
skills in daily living
H. Making generalizations and
abstractions about the lesson
minimize effort. Does the layout of
the production department
minimize wasted movement?
Example: Does the part flow go in
one direction or does it zig and zag
throughout your facility.
On the other hand, operations
management refers to the activities,
decisions and responsibilities of
managing the resources which are
dedicated to the production and
delivery of products and services. It
can significantly contribute to the
success of the business by using one’s
available resources to effectively
produce products and services in a
way that satisfies customers.
4 MAIN ADVANTAGES AN EFFECTIVE
OPERATION CAN PROVIDE TO THE
ENTREPRENEUR’S BUSINESS:
 Reducing the costs of producing
products and services as well as
being efficient
 Increasing revenue by increasing
customer satisfaction through good
quality and service
 Reducing the amount of investment
that is necessary to produce the
required type and quantity of
products and services by increasing
the effective capacity of the
operation
 Providing the basis for future
innovation, by building a solid base
of operations, skills and knowledge
within the business.
 Using the tools in making a business
plan, make your own Business Plan.
I. Evaluating learning

J. Additional activities for

application or remediation

V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify
VI. REFLECTION what help your instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned 80% on
the formative assessment

B. No. of learners who require additional

activities for remediation

C. Did the remedial lessons work? No. of

students who caught up with the lesson

D. No. of learners who continue to require

remediation

E. Which of my teaching strategies work

well? Why did these work?

F. What difficulties did I encounter which

my principal or supervisor help me solve?

G. What innovation or localized materials

did I use/discover which I wish to share
with other teachers?
 GRADE 12 School DepEd Region III Grade Level and Section 12-HUMSS and GAS
DAILY LESSON LOG Teacher Arrianne G. Cuevas Learning Area Entrepreneurship
Teaching Dates and Time Week 13 (Aug. 29-31, 2017) Quarter First

Session 1 Session 2 Session 3 Session 4

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons, exercises and
I. OBJECTIVES remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of
content and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learners demonstrates The learners demonstrates understanding The learners demonstrates The learners demonstrates understanding
A. Content Standards understanding of environment and of environment and market in one’s understanding of of environment and market in one’s
 market in one’s locality/town locality/town environment and market in locality/town
one’s locality/town
The learner independently creates a The learner independently creates a The learner independently The learner independently creates a
B. Performance business vicinity map reflective of business vicinity map reflective of creates a business vicinity business vicinity map reflective of
Standards potential market in one’s locality/town potential market in one’s locality/town map reflective of potential potential market in one’s locality/town
market in one’s locality/town
4. Demonstrate understanding of the 4. Demonstrate understanding of the 4M’s 4. Demonstrate 4. Demonstrate understanding of the 4M’s
C. Learning
4M’s of operations of operations understanding of the 4M’s of operations
Competencies/
TLE_ICTAN11/12EM-Ia-2 TLE_ICTAN11/12EM-Ia-2 of operations TLE_ICTAN11/12EM-Ia-2
Objectives (Write the
TLE_ICTAN11/12EM-Ia-2
LC Code)
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT
III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative
RESOURCES materials as well as paper-based materials. Hands-on learning promotes concept development.

A. References
1. Teacher’s Guide
pages
2. Learner’s Material
pages
3. Textbook pages
4. Additional
Materials from
Learning Resource
portal

B. Other Learning
Resources

Session 1 Session 2 Session 3 Session 4

These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which you
IV. PROCEDURES can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes
and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
A. Reviewing previous According to: HUMAN RESOURCE MANAGEMENT The resources you need, in
lesson or presenting a  Noe PRACTICES order to run your business and
new lesson  Hollenbeck produce the goods or services,
 Gerhart
1. Design an effective are people, methods,
 Wright recruitment strategy. materials and machines. To
Human Resource Management (HRM) Recruitment is "any practice or have all these resources, you
refers to the policies, practices and systems activity carried on by the need money. It is important
that influence employees’ behaviour, that you know how to gather,
organization with the primary organize, coordinate and
attitudes and performance
purpose of identifying and record the money or financial
attracting potential employee." resources of your business.
However, because of differences in This is called financial
management.
companies’ strategies, they may
assign different degree of
importance to recruiting. In
general, all companies have to
make decision in three areas of
recruiting, personnel, policies,
recruitment sources, and the
characteristics and behavior of the
recruiter. These aspects of
recruiting have different effect on
who the organization ultimately
hires. An applicant's decision to
accept a job offer-- and the
organization's decision to make the
offer--depend on the match
between vacancy and applicant
characteristics.
2. Adopt a good selection
process.
Selection is the "process by which the
organization attempts to identify
applicants with the necessary
knowledge, skills, abilities, and
other characteristics that will help
the organization achieve its goals."
The process of selecting the
employees varies considerably from
organization to organization, and
from job to job. In most
 organizations, selection includes
the steps of screening
application/resume; testing and
reviewing work samples;
interviewing candidates; checking
references and background; and
making a selection.
3. Develop effective training
program
Training is a set of activities aimed to
facilitate learning of knowledge,
attitude and skills among people in
the organization, to, in turn
improve their current job
performance and contribution to
the achievement of an
organizational goals. It has become
part of organizational learning and
change in employee performance.
Noe (2002) believed that training is
a planned effort by a company to
facilitate employees' learning of
job-related competencies. These
competencies include knowledge,
skills or behaviors that are critical
for successful job performance.
4. Conduct Performance
Management
Performance Management is the
"process through which managers
ensure that employees' activities
and outputs contribute to the
organization's goals" (Noe, et al.,
2004). Performance Management is
crucial, especially when the
business is more complex, and
goals are constantly changing.
Measuring and managing
performance is a challenging task
 and one of the keys to gaining
competitive advantage. The
conduct of regular performance
assessment either twice a year or
yearly will enable the employees to
know how they are doing in their
job. During this occasion, skills and
abilities gaps must be identified and
appropriate training must be given
to fill in these gaps. In other words,
if they are not doing as expected,
the employees may be equipped
with the right skills and knowledge
to positively contribute to the
achievement of business goals.
5. Implement an attractive
compensation scheme.
Compensation refers to all forms of
financial returns and tangible
services and benefits that
employees receive as part of an
employment relationship.
Employee benefits in particular,
refers to the part of the
compensation package, other than
pay for time worked, provided to
employees in whole or in part by
employer payments (e.g, life
insurance, pension , workers'
compensation and vacation).
Compensation also pertains to the
methods and practices of
maintaining balance between the
interests of operating the company
within the fiscal budget, and
attracting developing, retaining ,
and rewarding high quality staff
through wages and salaries which
are competitive with the prevailing
 rates for similar employment in the
labor markets.
6. Design work family balance
programs.
Work family balance may be defined
as the degree to which an individual
is able to simultaneously balance
the temporal, emotional, and
behavioural demands of both paid
work and family responsibilities
(Hill,Hawkins,Ferris,and Weitzman,
2001). Work life balance has been
an increasing concern for
employees. The increased demand
on the job and at home have made
managing work and family life
increasingly difficult (Shore, 1998).
But there are ways to help
employees balance their work and
personal lives, such as flextime and
flexplace programs. Although
flextime and flexplace program
have been adopted at many
companies, these way not be fully
utilized by employees
(Hochschild,1997). The study of Hill,
Hawkins, Ferris, and Weitzman
(2001) also examined the influence
of perceive flexibility in the timing
and location of work on work-
family balance. Result indicated
that perceived job flexibility is
related to improve work-family
balance after controlling for paid
hours, unpaid domestic labor
hours, gender, marital status,
occupation Level. Perceived job
flexibility appears to be beneficial
both to individual and to
 businesses. Given the same
workload, individuals with
perceived job flexibility have more
favorable work-family balance.

7. Observe fair employee

relations practices. Employee
relations or labor relations, pertains
to a set of processes and
procedures utilized in the
interaction between employees and
employer to attain their respective
goals, while accommodating the
needs of both parties. This
interaction can include
communication, interpersonal
relationships, participation,
discipline, and grievance resolution.
Research on human resource
management (HRM) suggests that
new forms of work organization
quality circles, work teams, high
performance workplaces, lean
production directly affect workers’
and managers’ expectations of
what constitutes acceptable effort
and, as such, requires new forms of
employment relations (Verma and
Chaykowski 1999; OECD 1999).

8. Determine the
Entrepreneur’s Role in the Business.
Many small businesses begin with
founder-owner doing all the
management functions of
marketing, production, human
resource, and finance with the help
specialized staff. However, a few
would rather concentrate on the
 function, and be on top of that
function. The DTI-BSMED Handbook
Guide (2010) indicated the
following factors which can help
the entrepreneur to choose with
role(s) to take in one’s business:
 Education and Training. If you are
an engineer or you have some
technical training, it will be natural
for you to consider being in the
technical or production area. Or if
you are an accountant or have a
background in banking or finance,
you may want to handle the finance
function.
 Experience. Have you experienced
working for a manufacturing firm?
Were you ever a member of the
kitchen staff of a hotel? How
successful were you in doing
automotive jobs for that service
center? Your experiences will be
handy in performing certain
management functions. You might
ask, “What if I don’t have any work
experiences at all?” or “What if I’m
just a fresh graduate and trying my
luck in entrepreneurship?” Did you
learn some skills while helping in
relative in the ceramic business
during one of those summer
breaks? What did you gain from
your summer job or during
internship? Remember the skills
you learned from those
experiences. You might need them
when deciding which management
function to assume in your
business.
 Interest and Talent. Not having the
education or the experience to back
up your inclination to take on a
specific management function will
not disqualify you. For all you know,
you might have the interest or the
talent for it. If you have people
skills, are cheerful but commanding
and persuasive, you well do in sales
or in personnel management even
without any experience or formal
training. After all, you can develop
these skills by attending some
seminars or short courses. On the
other hand, if you enjoy working
with your hands and putting things
together, you can handle
production.
 Time. Granting you have the
training, the experience, and the
interest and talent to assume a
management function, do you have
the time for it? Can you have
devote most of your time to the
particular management area you
selected? Take time to do an
objective personal assessment of
the situation. Ask yourself if you are
able and will have the time to
handle all the management
functions in case you decide to be
on top of everything. Remember,
you are not only an entrepreneur.
Ours is a pluralistic society. Besides
being a spouse a parent, an
offspring, or even a sibling, you are
also part of your community.
Nonetheless, if you think you can
be a jack-of-all trades and be
 everywhere in your business
without sacrificing any of life’s
essentials then go for it!
 The Pros and Cons of Having a
Bird’s Eye View. Finally, weigh the
advantages and disadvantages of
having a broad view of your
business. Being “everywhere” in
your business will allow you to see
the interrelationship among the
four management areas; where one
area supports and draws support
from the three other areas. While
the age-old saying “jack-of-all-
trades, master of none” is true,
consider the setback if you indeed
plan to become a master of
something. If you concentrate in
one area, say in finance, you might
neglect the other areas that are just
as important. Let us say you opted
to concentrate on production. As
you look for ways to become more
efficient in order to produce more
at a faster rate, you might lose sight
of the other areas, like sales and
finance. This could lead your
business to end up with too many
unsold stocks and incur losses due
to overproduction and an over
investment in machines.
9. Get the right people.
In starting a business, the
entrepreneur may begin with family
members, relatives, friends,
neighbors, or acquaintances as the
workforce, but be clear about
requiring them to be professional in
the workplace, especially when
 dealing with you. Match each
position with someone who will
meet the requirements of the
position. Do not limit applicants to
the trained and experienced. Be
open to those who can help the
enterprise grow. Choose people
who possess the expected work
values and are willing to be trained
and to stay in the company after
being trained.
10. Prepare an employee
manual.
It is always advisable to prepare an
employee manual. This should
contain information pertaining to
company policies and procedures
on working conditions,
compensation, other benefits,
discipline, and grievance
processing, among others.
11. Invest in Human Capital.
Human capital is the quality and
quantity of skills, education and
talents a person has. When people
attend classes, become
apprentices, obtain graduate
degrees, and receive on the job
training, they are investing in or
improving their human capital.
Allocate sufficient budget for the
cost of specialized training that
human resources may need to
meet the skills necessary to be able
to make the product or complete
the service to be offered to acquire
or develop market. There should
also be a budget allocated for
training people on human relations
 and leadership skills.
12. Motivate people in the
workplace.
Motivation is a function of willingness
and ability (skills) to do the job, as
well as help employees work at
high energy levels. Open
communication, respect, fair
compensation, training, work-life
balance, and empowerment
activities and programs will
definitely motivate people in the
workplace.
13. Maintain employees’
commitment and loyalty.
One way of doing this is to ensure
that the work environment is safe,
healthy, caring for employees, and
at least complaint with government
rules and regulations, as well as
company social responsibility.
Competitive compensation and
training will also help a lot toward
this objective.
14. Effectively communicate
policies and practices with
employees.
Communication is very important so
that employees feel they are really
part of the organization and, thus,
work more and better. When
employees know what are expected
of them, how they will accomplish
their tasks, instructions are clear, and
they are given the opportunity to give
feedback to the concerned
stakeholders in the enterprise, they
will feel valued and respected. This
can lead to better performance and
 higher productivity.
Human resource practices include Managing the finances of the
analysing and designing work, determining company is of prime
human resource needs (HR planning), importance since without
attracting potential employees funds, the business will not be
(recruiting), choosing employees able to operate. Recording,
(selection), teaching employees how to analysing and making
B. Establishing a
perform their jobs and preparing them for decisions about the finances
purpose for the lesson the future (training and development), of the business are basic
rewarding employees (compensation), functions of the entrepreneur
evaluating their performance who owns the business.
(performance management), and creating
a positive work environment (employee
relations).
Effective HRM enhances company The differences between
performances by contributing to employee management accounting and
and customer satisfaction, innovation, financial accounting include:
productivity and development of a Management accounting
favourable reputation in the firm’s provides information to
community. people within an organization
while financial accounting is
mainly for those outside it,
such as shareholders
Financial accounting is
C. Presenting required by law while
examples/instances of management accounting is
the new lesson not. Specific standards and
formats may be required for
statutory accounts such as in
the I.A.S International
Accounting Standard within
Europe.
Financial accounting covers
the entire organization while
management accounting may
be concerned with particular
products or cost centres.
D. Discussing new HUMAN RESOURCES MANAGEMENT Managerial accounting is used
concepts and PRACTICES primarily by those within a
company or organization.
practicing new skills
Reports can be generated for
#1 any period of time such as
daily, weekly or monthly.
Reports are considered to be
"future looking" and have
forecasting value to those
within the company.
BOOKKEEPING
 Bookkeeping is the science of
recording history.
 It is the physical recordkeeping of
someone’s transactions as they
relate to assets, liabilities, income
and expenses.
It is an indispensable subset of
accounting.
Bookkeeping refers to the process of
accumulating, organizing, storing, and
accessing the financial base of an entity
which is needed for two basic purposes:
 Facilitating the day to day
operations of the entity
 Preparing financial statements, tax
returns and internal reports to
managers
Also called record-keeping
Thought as the financial information
infrastructure of an entity
Bookkeeping is the recordation of basic
accounting transactions, such as:
 Issuing invoices to customers
 Recording invoices from suppliers
 Recording cash receipts from
customers
 Paying suppliers
 Recording changes in inventory
 Processing payroll
Processing petty cash transactions
These transactions are mechanical in nature;
that is, the bookkeeper follows a prescribed
set of procedures on a repetitive basis to
record a common activity. These common
bookkeeping tasks are entirely adequate for
the accounting needs of a small business.
 Financial accounting is used
primarily by those outside of a
company or organization.
Financial reports are usually
created for a set period of
time, such as a financial year
or period. Financial reports are
historically factual and have
predictive value to those who
wish to make financial
decisions or investments in a
company. Management
Accounting is the branch of
E. Discussing new Accounting that deals
primarily with confidential
concepts and
financial reports for the
practicing new skills exclusive use of top
#2 management within an
organization. These reports
are prepared utilizing scientific
and statistical methods to
arrive at certain monetary
values which are then used for
decision making. Such reports
may include:
Sales Forecasting reports
Budget analysis and
comparative analysis
Feasibility studies
Merger and consolidation
reports
Financial Accounting, on the
F. Developing mastery other hand, concentrates on
(Leads to Formative the production of financial
Assessment) reports, including the basic
A bookkeeper could compile financial
statements from the transactions just
described. However, those financial
statements would be incorrect to some
extent, because they would not include the
following additional actions that are usually
handled by an accountant:
Accruing or deferring expenses
Accruing or deferring revenue
The broader field of accounting includes the
use of these accruals. In addition, accounting
encompasses the following activities:
 Creating the chart of accounts
 Setting up the general ledger
 Designing the financial statements
 Issuing customized management
reports to address specific issues
 Altering the classification or
recordation of transactions to meet
certain accounting standards
 Creating a budget and comparing it
to actual results
 Compiling tax returns from the
financial information
 Creating a set of controls within
which the financial system operates
Designing a record keeping, archiving, and
document destruction system
KEEPING GOOD RECORDS IS VERY
IMPORTANT TO ONES’ BUSINESS. GOOD
RECORDS WILL HELP YOU DO THE
FOLLOWING:
reporting requirements of
profitability, liquidity, solvency
and stability. Reports of this
nature can be accessed by
internal and external users
such as the shareholders, the
banks and the creditors.
THE FOLLOWING ARE SOME OF THE TYPES OF
RECORDS THAT SHOULD BE KEPT:
1. Monitor the progress of ones’
business
2. Prepare financial statements
3. Identify sources of income
4. Keep track of deductible expenses.
5. Keep track of the basis of property
6. Prepare your tax returns
7. Support items reported on your tax
returns
1. Gross Receipts are the income you
receive from your business
 Cash register tapes
 Deposit information (cash
and credit sales)
 Receipt books
 Invoices
2. Purchases are the items you buy
and resell to customers.
 Cancelled checks or other
documents that identify
payee, amount and proof
of payment/electronic
funds transferred
 Cash register tape
receipts
 Credit card receipts and
statements
 Invoices
3. Expenses are the costs you incur to
carry on your business.
 Cancelled checks or other
documents that identify
payee, amount and proof
of payment/electronic
funds transferred
 Cash register tapes
 Account statements
 Credit card receipts and
statements
 Invoices
 Petty cash slips for small
cash payments
4. Travel, Transportation,
Entertainment, and Gift Expenses.
5. Assets are the property
  When and how you
acquired the assets
 Purchase price
 Cost of any improvements
 Deductions taken for
depreciation
 Deductions taken for
casualty losses, such as
losses resulting from fires
or storms
 How you used the asset
 When and how you
disposed of the asset
 Selling price
 Expenses of sale
 Purchase and sales invoices
 Real estate closing
statements
 Cancelled checks or other
documents that identify
payee, amount and proof of
payment/electronic funds
transferred
6. Employment Taxes. Keep all records
of employment for at least four
years.

G. Finding practical THE FUNCTION OF BOOKKEEPING

applications of  Bookkeeping is the process of
recording daily transactions in a
concepts and skills in
consistent way and is a key
daily living component to building a strong
business foundation.
 A bookkeeper’s territory is daily
financial transactions, which include
purchases, receipts, sales and
payments.
 A bookkeeper enters every
transaction into a journal which is
nothing more than a list of
transactions.
 A bookkeeper using a manual
system periodically copies journal
transactions into a general, called
posting.
 The Tasks or Functions of the Bookkeeper
1. Recording financial transactions
2. Posting debits and credits
3. Producing invoices
4. Maintaining and balancing
subsidiaries, general ledgers and
historical accounts
5. Completing payroll
The differences between
management accounting and
financial accounting include:
Management accounting
provides information to
H. Making people within an organization
generalizations and while financial accounting is
abstractions about the mainly for those outside it,
lesson such as shareholders. Financial
accounting is required by law
while management accounting
is not.

Find a partner and choose 1 among the

practices, make a powerpoint presentation
I. Evaluating learning and present in class next meeting.

J. Additional activities
for application or
remediation

V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help
VI. REFLECTION your instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned
80% on the formative
assessment

B. No. of learners who require

additional activities for
remediation

C. Did the remedial lessons

work? No. of students who
caught up with the lesson
D. No. of learners who
continue to require remediation

E. Which of my teaching
strategies work well? Why did
these work?

F. What difficulties did I

encounter which my principal
or supervisor help me solve?
G. What innovation or localized
materials did I use/discover
which I wish to share with other
teachers?

GRADE 12 School DepEd Region III Grade Level and Section ABM G11
DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Entrepreneurship
Teaching Dates and Time Quarter First / Second
 Session 1 Session 2 Session 3 Session 4
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons, exercises and
I. OBJECTIVES remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content
and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learners demonstrates The learners demonstrates The learners demonstrates The learners demonstrates understanding
A. Content understanding of environment and understanding of environment and understanding of environment and of environment and market in one’s
Standards market in one’s locality/town market in one’s locality/town market in one’s locality/town locality/town
The learner independently creates a The learner independently creates a The learner independently creates The learner independently creates a
B. Performance business vicinity map reflective of business vicinity map reflective of a business vicinity map reflective of business vicinity map reflective of
Standards potential market in one’s locality/town potential market in one’s locality/town potential market in one’s potential market in one’s locality/town
locality/town
4. Demonstrate understanding of the 4. Demonstrate understanding of the 4. Demonstrate understanding of 4. Demonstrate understanding of the 4M’s
C. Learning
4M’s of operations 4M’s of operations the 4M’s of operations of operations
Competencies/
TLE_ICTAN11/12EM-Ia-2 TLE_ICTAN11/12EM-Ia-2 TLE_ICTAN11/12EM-Ia-2 TLE_ICTAN11/12EM-Ia-2
Objectives (Write
the LC Code)
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT
III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative materials
RESOURCES as well as paper-based materials. Hands-on learning promotes concept development.

A. References
1. Teacher’s
Guide pages
2. Learner’s
Material pages
3. Textbook
pages
4. Additional
Materials from
Learning
Resource portal

B. Other Learning
Resources

Session 1 Session 2 Session 3 Session 4

IV. These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which you can
infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes and
PROCEDURES draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
Financial statements are the backbone of Balance sheet is a snapshot of company’s PREPARING A BUSINESS A Business Plan Serves Many Masters
the business. Financial statements and financial condition at any particular time. REPORT  It serves the entrepreneur who must
forecasts show how your business has  It is the heart of double-entry
been performing and how you think it will accounting  Business reporting on a set the navigational course
perform over time  Each side equals the other regular basis such as  It serves investors and cautious
 The central equation of a balance monthly, quarterly, financiers
sheet is: ASSETS = LIABILITIES + semi-annually or yearly  It serves the managers and staff of the
OWNER’S EQUITY
 Assets include everything the
is a must for those who organization so that they will know the
company owns, such as cash, owns/manages the strategies and programs of the
inventory, buildings, business. enterprises
equipment and vehicles.  Business reports are The business plan must have a specific
 Liabilities include everything
important to monitor audience in mind, as well as what important
the company owes to others,
such as vendor bills, credit what is happening in questions does the audience want answered.
card balances and bank the business so that In order to aid the entrepreneur in getting
loansEquity includes the problems met along the business plan organized, the following format
claims owners have on the way can be remedied. may be a good start.
A. Reviewing assets based on their portion
 It serve the purpose of
previous lesson or of ownership in the company.
presenting a new showing what the
lesson business has achieved
compared to what was
planned for a particular
period, normally on an
annual basis.
 It can be used for
securing additional
capital by attracting
new investor or
forloans purposes in
the bank as well as
adds to the good
reputation of the
company if it is
performing well.

B. Establishing a  Financial forecasts project a Balance Sheet STEPS IN GENERATING CONTENTS OF THE BUSINESS PLAN
purpose for the financial situation the business BUSINESS REPORT THE BUSINESS CONCEPT AND THE
owner should be aiming for.
lesson 1. Determine the scope BUSINESS MODEL
 These are important
 reference tools to help (purpose) of the report A business concept contains the
guide business 2. Consider the target essence of the enterprise in a concise
planning
 Key documents for audience (readers) but powerful manner. It stresses the
attracting funding. 3. Gather and organize value of the product offering to the
 Investors and creditors the supporting target customers who would most
will use them to assess information (research) likely buy it.
the soundness of the
company’s finances.
4. Analyse and weigh the The product concepts must then be
 The profit and loss statement is supporting information translated into a business model. A
a summary of the financial 5. Determine the solution, business model is a formula on how
performance of a business over findings and/or the enterprise exactly plans to make
time recommendations money out of the business.
 It reflects the past
performance of the 6. Determine the report There Are Four Areas Of Money
business and is the form Making Which Is The Business Model
report most often used Must Address:
by small business 1. How will the business raise
owners to track how
revenues? What critical
their business is
performing. factors will cause the
 It is also known as the revenues to materialize?
income statement, the 2. What will be the cost of the
profit/loss statement is enterprise products and
the most important
report you provide for other cost of doing business?
most businesses. How will this cost be
It lists all of the company’s income managed to ensure the
and then subtracts all of its comfortable profits? What
expenses.
critical factors will drive the
cost? How can this factors be
controlled?
3. What will be the major
investments of the
enterprise? Why will these
investments give the
enterprise a competitive
edge?
4. How will the enterprise
finance the investments?
How will the enterprise fund
its growth?
THE BUSINESS GOALS, VISION,
MISION, OBJECTIVES, AND

C. Presenting CASH FLOW
examples/instances  Cash Flow refers to generating
or producing cash (cash
of the new lesson
inflows) and using or
consuming cash (cash
outflows).
 Lifeblood of the business and
keep that blood circulating at
all times in order to avoid
failure.
 Cash flows in the statement are
divided into the following three
areas:
 Operating activities, constitute
the revenue generating
activities of a business such as
cash received and disbursed for
product sales, royalties,
commissions, fines, lawsuits,
supplier and lender invoices and
payroll.
 Investing activities, constitute
payments made to acquire long-
PERFORMANCE TARGETS
The business goals shows the future
and long term prospects of the
enterprise. It is composed of the
mission, vision, and objectives, key
result areas and performance
indicators of the enterprise. To
illustrate, let us analyze the vision of
Double Happiness. Double Happiness
is an eatery in a bus terminal. It has
three outlets located at the bus
terminal in Central Luzon
BUSINESS REPORT FORMAT Objectives must be more specific
 Executive summary than the vision and mission
 Purpose and rationale statements. They should be
 Context which includes measurable, achievable and time
the vision-mission bound.
statement, strategies, FOR DOUBLE HAPPINESS, THEIR
organizational structure STATED OBJECTIVES ARE:
and staffing  To establish a strong market
 Actual performance presence in Central Luzon.
versus plans/targets  To earn good financial
returns for its owner.
with the corresponding
remarks of why it  To delight customers with
happened that way high quality food and services
 Facilitating and and
hindering factors in the  To make double happiness a
achievement of plans happy and rewarding place to
 Issues and concerns work
that were addressed The objectives should be translated
 Financial statements into key result areas or KRAS. KRAs

D. Discussing new  If income exceeds business
concepts and expenses, the business will have
effectively made a profit.
practicing new skills
 If expenses exceed income, a
#1 loss would have been made.
 A profit and loss statement is a
great tool for identifying items of
high expenditure or expenses
that were unproductive in
producing profit.
 By analysing the profit and loss
statement, the entrepreneur can
better control business
expenditure and thereby
potentially increase profits.
term assets, as well as cash
received from their sale such as
purchase of fixed assets and the
purchase or sale of securities
issued by other entities.
 Financing activities, constitute of
activities that will alter the
equity or borrowings of a
business such as the sale of
company shares, the repurchase
of shares and dividend
payments.
Cash Flow
with its corresponding are the qualitative manifestation that
summaries and the objectives are being achieved
interpretation
 Conclusion and
recommendations
SOUND FINANCIAL In turn the key result areas must be
MANAGEMENT PRACTICES rendered into quantified
The resources you need, in performance measurements
order to run your business and otherwise called performance
produce the goods or services indicators. These performance
are men, materials and indicators or PIs serve as the
machines. To have all these aspirational scorecard of the
resources, you need money. It enterprise managers and the
is important that you know motivational results of the investors.
how to gather, organize, However the Pls must be actually be
coordinate and record the credible to the business audience in
money or financial resources of mind
your business. This is called
financial management.
When the entrepreneur
manages the money of the
business, it is one’s job to look
for money needed for your
business and to see to it that
the money provided for the
business is used effectively and
efficiently.
SOUND FINANCIAL
MANAGEMENT PRACTICES
E. Discussing new Sound Financial Management
concepts and Practices
1. Adopt effective financial
practicing new skills
planning. Financial planning
#2 is perhaps the most difficult
task of the owner-manager.
Planning is important
because the funds of the
enterprise are limited and
must be sourced and used
properly for the good of the
business.
2. Observe sound financing.
Sometimes, an entrepreneur
does not have enough
money to start or operate
the business. When this
happens, the owner may
decide to borrow money. In
borrowing, one must be
careful not to borrow too
much. Ideally, the
entrepreneur should only
borrow, 40% of the money
that is needed to operate
the business, while the
remaining 60% must come
from one’s own pocket.
Businesses that are funded
THE EXECUTIVE SUMMARY
 The executive summary contains
everything that is relevant and
important to the business
audience.
 It is a synthesis of the entire plan.
 It must contain the major
argumentations of the business
proponent on why the business will
work and succeed.
 It should provide the business plan
audience all the arguments on why
they should participate in the
business venture.
 The Executive Summary Should
Then Introduce and Highlight The
Good Qualities Of:
 The business proponents and their
partners
 The enterprise organization and its
capabilities
 The technology providers and their
expertise and experience and
 The supplier and all the major
service providers
 It should likewise describe the
product/services of the enterprise,
their features and attributes and
why they are right ones to deliver to
 by 40% debt is burdened
with having to pay very high
interests.
3. Record and monitor cash
flow. Cash flow is the actual
movement of cash within a
business. The entrepreneur
needs to record the sources
and uses of funds in order to
know how much cash is
needed, and when that
money is required by a
business within a period of
time.
4. Know the business costs.
Costing is calculating the
total money spent in making
and selling the product, or
completing a service to be
offered in the market.
5. Reduce costs. It will make
the business more profitable
when the costs are
minimized by recycling, using
energy-saving device or
materials, buying second-
hand equipment or renting
instead of buying and asking
family members to help in
the business.
6. Record all business
transactions. Anything that
are owned by the owner and
used for business, proceeds
from selling the products or
services and at the same
time the expenses incurred
in operating the business,
should be written down
which will give the
entrepreneur a fairly
accurate picture of how the
business is doing.
7. Prepare income statements.
The income statements will
show whether the business
made a profit or suffered a
the customers.
 The executive summary should then
proceed to discuss and justify the
enterprise strategy and enterprise
delivery system.
 The enterprise strategy builds
and develops the game plan for
attaining competitiveness.
 The enterprise delivery system is
the entire process of converting
input to output and these
outputs to outcome.
 It should then render all the
institutional, market, operations,
and organizational strategies
previously cited into financial
strategies and forecast.
 Investment requirements should be
presented along with the
summaries of their projected
income statement, balance sheets,
cash flows, and funds flow and their
analysis and conclusions.
 Yields and returns along with risks
and contingency measures should
round up this section
 The executive summary should also
contain a section on the
environmental and regulatory
compliance of the purposed
business as well as the more
proactive to become a more
responsible corporate citizen.
 Finally the executive summary
should present the capital structure
of the proposed business and show
how this structure will respond to
the investment programs and
financial forecasts of the enterprise.
 However the executive summary
can only be written last in order to
capture the findings and insight of
the other part, but for presentation
purposes, it is placed in the first part
of the business plan
THE BUSINESS PROPONENT
 loss for a given period
8. Seek the services of a good
accountant. If the
entrepreneur is not an
accounting graduate or does
not have any background in
accounting, it is best to avail
of the services of a good
accountant to set up the
firm’s books of accounts and
to initiate him/her into the
recording process. Once get
used to it, recording will
almost be mechanical and
routine. Doing it regularly
will be very helpful like in
paying taxes, meeting cash
requirements, payments of
debts in time and business
expansion in the future.
9. Manage enterprise funds
properly. Managing funds is
not simply maintaining
sufficient cash for the
business operations, but
entails a more
comprehensive approach
than just having ready cash.
Part of this is knowing the
possible sources of funds,
like friends, family members,
banks and other lending
institutions. It is also
important to budget the
cash properly and that there
is an internal control so that
cash is available whenever it
is needed.
The third section of the business plan contains
information about the business proponents or
stake holders. There are four types of
stakeholders:
 resource mobilizer and financial
backers
 technology providers and
applicators
 governance and top management
 operating and support team
If the business plan readers are the resource
providers, then they will want to know who
else are on board to share the burden of
raising money to see the whole thing through.
If the business plan readers are technology
providers, they will want to know if there will
be sufficient funds to pay for the technology.
If the business plan readers are the
governance and top management team, then
they will want to know what strategies and
performance indicators are being proposed.
If the business plan readers are the
implementing, operating and supporting
teams, they will want to know what
programs, activities, task, and resource would
be in place.
THE TARGET CUSTOMERS AND THE MAIN
VALUE PROPOSITION
The fourth section of the business plan is the
target customers and the main value
proposition.
 The business proponent must be
very precise about the target
audience or target customers.
 Target customers must be of
sufficient size, sufficient paying
capacity and have sufficient interest
to purchase the products being
offered by the enterprise.
 The main value proposition is the
unique selling proposition of the
enterprise.
 Knowing where the target
customers are exactly concentrated,
the business plan should then
pinpoint what the customers buy,
 how they buy, when they buy,
where they buy, and what convinces
them to buy. These information
should be used to justify the exact
locations and marketing channels to
be employed by the enterprises.

MARKET DEMAN AND SUPPLY, INDUSTRY

DYNAMICS AND MACRO ENVIRONMENTAL
FACTORS
The fifth section of the business plan is the
market demand and supply. The industry
dynamics, and the micro environmental
forces affecting the business of the enterprise.
 It is normal for enterprises to actually
expand their product offerings to include
the other segments of a bigger market in
order to determine what exactly
influences this bigger market.
 The business plan should estimate the
total market supply and demand for the
product offerings of the enterprises the
business plan should then determine the
major critical factors that influences this
market demand and supply.
 One of this critical factors or variables
are determined, the business plan should
then forecast the future demand and
supply. If theses physical factors are
expected to remain the same then most
likely the future forecast will follow the
past trends. If not the future estimate of
demand and supply should be revised
according to the new variables
influencing the demand and supply.
 The market analysis and forecasting
exercise should lead to a quantification
of the current and prospective size of the
market. Both the current and the
potential consumptions should then be
dissected.

The Business Plan Should Discuss The

Relevant Industry Dynamics:
 Who are the competing enterprises
in the industry and what are their
comparative advantages and
 disadvantages? What business
models and strategies are they
employing?
 Who are the supplier in the industry
and what are their capabilities and
bargaining power?
 What are the channels of
distribution being used by the
industry? How effective are these
channels?

Both the industry players and the market are

affected by the macro environment which
includes the social political economic
ecological and technological (SPEET) forces.
The business plan should discuss the major
trends and changing patterns in the macro
environment which would have significant
impacts on the relevant industry and the
behaviour of consumers.
 Social environmental includes the
demographics and cultural
dimensions that govern the relevant
entrepreneurial behaviour. the
structure social status and dynamics
of the population at large as well as
the people’s belief, tastes , mores,
customs and traditions dictate the
major parameters of market
behaviour
 Political environmental defines the
governance system of the country
or the local area of the business. it
includes all the laws, rules and
regulation on allowable and
disallowable business practices
 Ecological environment includes all
natural resources and the
ecosystem that defines that habitat
of man , animals , plants and
minerals
 Technological environment makes
or breaks competing participants in
any industry. new scientific and
technological discoveries often lead
to the launch and commercialization
of new product with superior

F. Developing CASH MANAGEMENT STRATEGIES
mastery (Leads to 1. Barter
2. Once a week disbursement
Formative
3. Disallowance of prepayment
Assessment) 4. Taking advantage of non-
interest bearing payables
5. Some tricks with regard to
issuing a check
6. Concentration banking
7. Lock box system
8. Requirement of
downpayment
attributes or to rendering the old
ones obsolete
PRODUCT SERVICE OFFERING: DESCRIPTION,
EVOLUTION AND JUSTIFICATION
The sixth section of the business plan is the
product / service offerings that should contain
a description, evolution, and justification of
the product service offering.
The product service must be described by
highlighting the feature and attributes that
would most appeal to the target customers.
The business plan should also prove that the
products services would be accepted and
carried by the distribution channels
ENTERPRISE STRATEGY AND ENTERPRISE
DELIVERY SYSTEM
The business plan should expound on the
Enterprise Strategy (ES) by mapping the
competitive landscape and by situating the
enterprise and its competitors as to their
strategies and chosen positioning
The business plan should show how the
Enterprise Delivery System (EDS) would
enable the business to implement the
Enterprise Strategy
The enterprise delivery system starts from the
input (resources mobilized), proceeds to the
Throughput (the transformation process
where input are converted to output) and
produces the O Output (the
products/services). The output are then
marketed to the customers (in the case of
goods) or experienced by the customers (in
the case of services). Customer satisfaction
level, profits generated and the performance
of people from the transaction are the
Outcomes of the EDS.
The EDS involves the harnessing of human,
money, and physical resources from well
selected sources.
These resources become the input (money,
men, machines, materials, methods and
management) which the Operations unit
within the EDS (i.e. the manufacturing or
service delivery personnel) will convert or
transform into output.
The output will then be delivered to the
customers through the marketing unit of the
EDS. The product/services of the enterprises
are positioned to meet the requirement of
the selected market segment by choosing the
right packaging, pricing, promotions, people
for selling distribution and places or locations
where the targeted customers can be found
The Operations and Marketing units are
supported by the Finance Administration and
Human Resource Management units which
oversee the flow of money, the procurement
and maintenance of machinery and materials
and ensure the proper deployment and
development of people.
The EDS serves as the enabler of the
Enterprise Strategy. The business plan must
demonstrate how the EDS and the ES tandem
lead to the attainment of the desired
enterprise outcomes
These business outcomes should reasonably
include:
 high customer satisfaction levels
 high sales volume , market share,
and market reach
 high financial returns and
 high people performances ,
productivity , and moral levels
FINANCIAL FORECASTS: EXPECTED RETURNS,
RISK AND CONTINGENCIES
The eighth section of the business plan is the
financial forecast including the financial
returns, the financial risks and the financial
contingencies.
The business plan must translate everything
that we have discussed so far into financial
forecast and outcomes.
From the financial forecasts, the business plan
should then calculate the expected returns
from the business. The important return
calculations are the following:
1. Expected returns on sales
2. Expected return on assets and
investments
3. Expected return on stockholder’s
equity.

The business plan should also calculate the

long term returns using time value of money.
This means estimating the internal rate of
return and the expected net present value.
The business plan should then evaluate both
the business risks and the financial risks
involved
ENVIRONMENTAL AND REGULATORY
COMPLIANCE
The ninth part of the business plan is
composed of the environmental and
regulatory compliance. The business plan
must articulate the laws, rules and regulations
governing the business and the industry that
the enterprises is in. It should ascertain that
all the necessary permits licenses and
authority to use proprietary intellectual
capital had either been secured or would
definitely be secured.
The business plan should also assure the
reader that all the necessary local
government ordinances and barangay ethics
would be followed by the enterprise.
CAPITAL STRUCTURE AND FINANCIAL
OFFERING RETURNS AND BENEFITS TO
INVESTORS FINANCIERS AND PARTNERS
The tenth section of the business plan
 contains the capital structure and financial
offerings of the enterprise including some
discussions on who are the investors, the
financiers and the partners of the enterprise.
Finally, the business plan must appeal to its
target audience. It must highlight for them
the main features of the business plan that
they are looking for.
G. Finding practical A business plan is an essential roadmap for
business success. This living document
applications of
generally projects 3-5 years ahead and
concepts and skills outlines the route a company intends to take
in daily living to grow revenues.
H. Making Financial statements provide information Financial statements provide information Business reports facilitate the DEVELOP YOUR OWN BUSINESS PLAN USING
generalizations and about the financial position, performance about the financial position, performance evaluation of progress and decision THE GUIDE BELOW:
and changes in financial position of an and changes in financial position of an making process for business purpose. Business Plan Basics
abstractions about
enterprise that is useful to a wide range of enterprise that is useful to a wide range It is usually a type of upward The business plan is a tool to help you find
the lesson users in making economic decisions. of users in making economic decisions. communication in which and explore opportunities.
communication process starts from Students at any level of education can use the
lower level to upper level. concept of preparing a business plan as a
method of exploring all kinds of ideas for
starting a business. It is merely a series of
questions that lead you to think about the
requirements and the possibilities of any kind
of business. Until you start to ask these
questions, you aren't able to visualize the
details necessary to be successful in a
business.
There are many different approaches to
writing a business plan, some more complex
than others. But the basic components of a
business plan can be organized as follows:
* providing a description of the business,
* choosing the best marketing strategy,
* identifying the management plan, and
* analyzing the finances needed to start the
business and make it successful.
WHY DEVELOP A PLAN?
The process of making choices is the most
important reason for anyone to learn how to
write a business plan. It is fun to think of
yourself as a business owner, to dream about
your successes, and to talk about your ideas.
But when you have to answer the specific
questions of a business plan, you must make
decisions about the direction your business
will take...decisions that may show you that
this idea is not likely to be successful. But, no
problem, then you can go back and make
different decisions until you find a way to be
successful.
We sometimes hear people arguing that
business owners don't always have a business
plan...but perhaps they should. Once you are
into the day-to-day operations of a business it
may be too late. But most banks value a good
business plan when you are looking for funds
for your business. And in our educational
system it is one tool that can be used to
provide learning experiences that open
students to the opportunities in their own
community.
As a teacher, you can use the business plan as
a learning activity at all levels of education.
For very young students it can be included as
part of a simulation about the processes of
business. It can reinforce skills being taught in
math, communications, spelling, art, and
computer skills. In fact a teacher of history or
geography could use the business creativity
approach to identifying ways to start a
business using their curriculum as the source
of ideas. It could give students a closer feeling
of what it was like to live in different times in
history, or in different parts of the world.
Language teachers have a natural opportunity
to teach use of a language for business in
other countries by having students create a
business for exporting or importing there. You
might even connect students with these
countries through the Internet.
The closer a student is to becoming an adult,
the more important it is to give them real-life
opportunities to practice making decisions
about a business of their own. The practice of
business planning is an experience important
for the learning process. And every time a
student does this decision-making the
possibility of really starting a business
becomes more tangible.

A VARIETY OF APPROACHES IN THE

CLASSROOM
Many high school courses are teaching the
skills of entrepreneurship. In such courses the
teacher can give the students many types of
challenges to develop a business plan for.....
* a business needed in your town
* a business using your own personal skills
and talents
* a business that involves exports to another
country
* a home-based business
* a business that could be started with $1,000
* a business that would require $50,000 to
start
* a business that would require $1,000,000 to
start
* a franchise that you develop and offer
nationally
* a service business
* a partnership between two students in the
class
* a corporation formed by small groups in the
class
* for the worst possible business idea you can
imagine ...try it, you will be surprised.
For adult students it is critical to help them
actually start a business...because that is why
an adult is taking the course. In this case you
must deal with realities of finance, skills, and
personal abilities. They are beyond the time
for dreaming and need help to get started.

TRY PACE
You can find real examples of a business plan
in the PACE Entrepreneurship Training
Materials available from The Ohio State
University. PACE is developed at three levels,
1). for beginners, 2).for more advanced
students, and 3). for the adults that are ready
to start a business. See information under the
curriculum section of this web page.
The following activity is designed for you to
give students a chance to learn how to plan a
business and experience the process of
decision-making that will enable them to do
the real thing some time in their lives.

BUSINESS PLAN QUESTIONS

The business plan is a tool designed to help
you find and explore opportunities. It also
provides you with a way to analyze potential
opportunities continuously. A business plan is
personal and should never be "canned" or
prepared professionally by others. No one
knows you or your ideas better than you do. It
is the process of seeking the answers to
important questions about your enterprise
that are important as you try to realize the
dream of owning your own business.
Use the following questions to make decision
about a business idea of your choice. Be sure
to write out your answers...to remember your
decisions and build on them.
How can you describe the business...in only
one paragraph please?
What is your product, or service?
Who will buy it?
Where should you locate the business?
How can you attract customers?
What is your competition?
How much should you charge for the
products or service?
What advice do you need and who can
provide it?
How will you organize the managers and/or
workers of the business?
How will you split the profits? Who is
responsible for the losses?
What should you consider to be able to
produce the product and get it to the
customer?
How much money is needed to get the
business started?
How many customers will you have per
month and how much will they buy per
month?
How much does it cost to make the product
or provide the service?
What are your operating costs? (Include
your own salary)
How much money will your business earn
each month by selling your product or
service?
How much investment will you need to
keep the business going until you make a
profit?
 What is your potential profit per year for
Year I, Year II, and Year III?
How much money do you need to borrow
to start this business?
How will you make the business grow in the
future?
There are other questions you might ask
depending on the type of business you have in
mind. There are many different formats for a
business plan based on what you need for the
business of your choice. The point is to start
asking yourself questions and then looking for
the answers.
Are you having trouble getting started?
Perhaps you should interview a local business
owner about these decisions in relation to the
startup of that business. Write down the
answers and discuss them with other students
to decide how you would have started such a
business.

Ideas for Starters

You might want to think about some of the
following types of business to get your
business plan "thinking processes" moving:
Lemonade stand
Refreshment stand at local games
Child care
Hot dog stand
Yard care
Developing a web page for others
Youth community center
Shopping service for seniors
Pet sitting
Delivery services
House cleaning service
Janitorial services for local businesses
Selling used clothes
Jewelry making
Catalog sales
Temporaries agency
Computer service business
Add value to an existing product (packaging,
new Marketing local crafts design, new
customers, different size)
Travel services
Musical group
 Repair services (shoes, electrical
equipment, cars, clothing, etc.)

QUESTIONS FOR CREATIVE THINKING

Use some of the following questions to guide
your thinking about starting a business:
A. What kind of business would you start if
your family would lend you $5000 to get it
started?
B. What kind of business would you start if
you and two classmates had access to a loan
for $100,000?
C. What kind of business could you start if you
want to do business with another country?
D. What type of business could you start while
still going to school?
E. What type of business could you start using
the skills you have now?
F. What type of business could you run while
also working in a part time job (to provide the
security of a salary while the business grows)?
G. How could you start a business and then
later make it into your own franchising
business for purposes of expansion?
After developing your business plan you will
want to discuss your ideas with the class or an
advisor to improve your plan and determine
what you learned in the process of preparing
a business plan. Now that you are thinking like
an entrepreneur you may find these same
questions pop up about many different
business possibilities as you experience new
opportunities in life.

I. Evaluating
learning

J. Additional
activities for
application or
remediation

V. REMARKS

VI. Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help your
REFLECTION instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who
earned 80% on the
formative assessment

B. No. of learners who

require additional activities
for remediation
C. Did the remedial
lessons work? No. of
students who caught up
with the lesson
D. No. of learners who
continue to require
remediation

E. Which of my teaching
strategies work well? Why
did these work?
F. What difficulties did I
encounter which my
principal or supervisor help
me solve?
G. What innovation or
localized materials did I
use/discover which I wish
to share with other
teachers?