Republic of the Philippines

Department of Education
PUBLIC TECHNICAL -VOCATIONAL
HIGH SCHOOLS
 ENTREPRENEURSHIP IV

Fourth Year

FIRST GRADING

A. Finalize Evaluated Business Plan

1. Presentation of Evaluated Business Plan

B. Recall the learners with the Duties and Functions of an

Enterprise Owner
1. Duties and Functions and of Enterprise Owners

SECOND GRADING

A. Perform Purchasing and Inventory of Production Materials.

1. Identify criteria in purchasing production materials
2. Utilize standard inventory control of the production materials

B. Determine costing and pricing of products and services

1. Estimate cost of products and services
2. Determining pricing of products and services
using pricing model

THIRD GRADING

A. Conducting Product or Service Trial-Run

1. Conducting Product or Service Trial-Run

B. Selling Products or Services

1. Perform Actual Selling of Products or Services

FOURTH GRADING

A. Preparing and Maintaining Financial Records and Reports

1. Types of Financial Records and Reports
2. Preparation of Financial Record and Report
3. Maintaining Financial Record and Report

B. Monitoring and Evaluating Business Operation

1. Tools for Evaluating Business Operation
2. Methods of Monitoring and Evaluating Business Operation

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 COURSE DESIGN
ENTREPRENEURSHIP IV

Course Title : ENTREPRENEURSHIP IV

Nominal Duration : 80 Hours

Course Description : This course is designed to prepare the

students to become an entrepreneur
equipped with knowledge, skills and
desired attitudes. Its course competencies
are focused on Finalization of Evaluated
Business Plan, Familiarization of the
learners with the Duties and Functions of
an Enterprise Owner, Production
Implementation and Control, Product or
Services Trial Run, Financial Recording
and Reporting, and Assessment of
Business Operation.

Summary of Learning Outcomes:

Upon completion of the course, the student is expected to:

LO1. Finalize Business Plan/s

LO2. Familiarize the learners with the Duties and Functions of an
Enterprise Owner
LO3. Identify Criteria in Purchasing Production Materials
LO4. Utilize Standard Inventory Control of the Production Materials
LO5. Estimate Cost of Products and Services
LO6. Determining Pricing of Products and Services Using Pricing Model
LO7.
LO8. Perform Actual Selling of Products and/or Services
LO9. Types of Financial Records and Reports

LO10. Preparation of Financial Records and Reports

LO11. Maintain Financial Records and reports
LO12. Tools for Evaluating Business Operation
LO13. Methods of Monitoring and Evaluating Business Operation

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 COURSE STRUCTURE

Unit of Module Learning Suggested

Competency Title Outcomes Duration
First Grading 1.1 Finalizing 1.1.1 Finalize Evaluated
1. Finalize Evaluated Business Plans
10 Hrs
Evaluated Business Plans
Business Plans
First Grading 2.1 Recalling the 2.1.2 Recall the Duties
2. Familiarize the Duties and and Functions of
Learners with Functions of Enterprise Owner
the Duties and Enterprise 10 Hrs
Functions of Owner
Enterprise
owners
Second Grading 3.1. Performing 3.1.1. Identify criteria 5 Hrs
3. Perform Purchasing in purchasing
Purchasing and Inventory production materials
and Inventory of of Production 3.1.2. Utilize standard 5 Hrs
Production Materials
inventory control of the
Materials
production materials
Second Grading 4.1. Determining 4.1.2. Estimate cost of
4. Determine costing and products and services 5 Hrs
costing and pricing of 4.1.2. Determining
pricing of products and pricing of products and
products and services
services using
services 5 Hrs
pricing model
Third Grading 5.1. Conducting 5.1.1 Conduct Product or 10 Hrs
5. Conduct Product Product or Service Trial Run
or Service-Trial Service - Trial 5.2.1 Perform Actual 10 Hrs
Run Run Selling of Products or
5.2. Selling Products Services
or Services
Fourth Grading 6.1 Preparing and 6.1.1.Types of Financial
6. Prepare and Maintaining Records and Reports
Maintain Financial 6.1.2 Preparation of
Financial Records Records and Financial Records
and Reports Reports and Reports
6.1.3 Maintain Financial
Records and Reports
Fourth Grading 7.1 Monitoring and 7.1.1.Tools for Monitoring
7. Monitor and Evaluating & Evaluating
Evaluate Business Business Operation
Business Operations 7.1.2. Methods of
Operation Monitoring and
Evaluating Business
Operation

3
COURSE : ENTREPRENEURSHIP IV

UNIT OF COMPETENCY : Finalize Evaluated Business Plan

MODULE TITLE : Finalizing Evaluated Business Plan

MODULE DESCRIPTION : This module covers the knowledge

skills and attitudes required in
Finalizing Evaluated Business Plan
SUGGESTED DURATION : 10 Hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the student is expected to:

LO1. Finalizing Evaluated Business Plan/s

4
LO 1. Finalizing Evaluated Business Plan

Assessment Criteria:

1. Submitted business plan for implementation is evaluated based

on criteria set.
2. Business plans are presented and evaluated based on time table
set by the student.

Contents:

 Business Plan Evaluation Tool

Conditions:

The following resources are needed:

 Module
 Business Plan Evaluation Sheet

Methodologies

 Interview
 Critiquing sample Business Plan/s

Assessment Method:

 Business Plan Evaluation Checklist

 Skills Test

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COURSE : ENTREPRENEURSHIP IV

UNIT OF COMPETENCY : Recall the Duties and Functions of

Enterprise Owner

MODULE TITLE : Recalling the Duties and Functions

of an Enterprise Owner

MODULE DESCRIPTION : This module covers the knowledge

skills and attitudes required in
familiarizing the learners with the
Duties and Functions of an
Enterprise Owner.

SUGGESTED DURATION : 10 Hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module, the student is expected to:

LO1. Recall the learners with the Duties and Functions of an Enterprise
Owner.

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LO1. Recalling the Duties and Functions of an Enterprise Owner

Assessment Criteria:

1. Duties and Functions of an Enterprise Owner are identified

based on the selected type of business.
2. Duties and functions of the enterprise owner are performed
based on accepted standards.

Contents:

 Planning
 Organizing
 Directing
 Staffing
 Controlling

Conditions:

The following resources are needed:

 Learning Guide
 Hand – outs
 Modules
 Books

Methodologies:

 Research Work
 Free – Wheeling Discussion

Assessment Method:
 Written Output
 Recitation

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COURSE : ENTREPRENEURSHIP IV

UNIT OF COMPETENCY : Perform Purchasing and Inventory of

Production Materials

MODULE TITLE : Performing Purchasing and

Inventory of Production Materials

MODULE DESCRIPTION : This unit focuses on the knowledge,

skills and attitudes required to
perform the purchase of production
materials.

SUGGESTED DURATION : 10 Hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of the module, the student must be able to:

LO 1. Identify Criteria in Purchasing of Production Materials

LO 2. Utilize Standard Inventory Control of the Production Materials

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LO 1. Identify Criteria in Purchasing Production Materials

Assessment Criteria:

1. Sources of raw materials and supplies are locally identified.

2. Set of criteria is considered in the purchase of production
materials.

Contents:

 Sourcing
 Inventory

Conditions:

The following resources are needed:

 Module
 Inventory form
 Raw materials
 Finished products

Methodologies:

 Opinion-Sharing
 Group Discussion
 Research
 Interview

Assessment Methods:

 Written output
 Skills test

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LO2. Utilize Standard Inventory Control of the Production Materials.

Assessment Criteria:

1. Inventory of resources and products are conducted using a

stock card.
2. Control of the production material is based on the minimum
stock and maximum purchase upon inventory.

Contents:

 Inventory Control Using Stock Card

Conditions:

The following resources are needed:

 Module
 Stock Card
 Pictures
 Calculator

Methodologies:

 Opinion-Sharing
 Group Discussion – (comparing and contrasting)
 Board work

Assessment Methods:

 Skills test
 Structured Interview
 Paper and Pencil Test

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COURSE : ENTREPRENEURSHIP IV

UNIT OF COMPETENCY : Determine Costing and Pricing of

Products and Services

MODULE TITLE : Determining Costing and Pricing of

Products and Services

MODULE DESCRIPTION : This unit focuses on the knowledge,

skills and attitudes required in
determining cost and price of
products and services of the
business.

SUGGESTED DURATION : 10 Hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of the module, the student must be able to:

LO 1. Estimate cost of products and services

LO 2. Determine pricing of products and services using pricing model

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LO 1. Estimate Cost of Products and Services

Assessment Criteria:

1. Production cost is computed and analyzed through accurate

estimate approach.

2. Pricing structure and methods are used in determining

production cost.

Contents:

 Production Costing

Conditions:

The following resources are needed:

 Module
 Inventory form
 Raw materials
 Finished products

Methodologies:

 Opinion-Sharing
 Group Discussion
 Research
 Interview

Assessment Methods:

 Written output
 Skills test

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LO2. Determining Pricing of Products and Services Using
Pricing Model

Assessment Criteria:

1. Pricing of product or service is checked and reviewed based

on existing fair market price.

2. Pricing models are considered in the price computation of

products or services.

Contents:

 Pricing of Products or Services

Conditions:

The following resources are needed:

 Module
 Stock Card
 Pictures
 Calculator

Methodologies:

 Opinion-Sharing
 Group Discussion – (comparing and contrasting)
 Board work

Assessment Methods:

 Skills test
 Structured Interview
 Paper and Pencil Test

13
COURSE : ENTREPRENEURSHIP IV

UNIT OF COMPETENCY : Conduct Product or Service Trial -

Run

MODULE TITLE : Conducting Product or Service Trial

Run

MODULE DESCRIPTION : This module covers the knowledge,

skills and the attitudes required in
conducting product or service trial
run, and activities involved in selling
products or service.

SUGGESTED DURATION : 20 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of the module the student is expected to:

LO1. Conduct product or service trial run; and

LO2. Perform actual selling of Products and/or Services.

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LO 1. Conduct product or service trial run.

Assessment Criteria:

1. Input-Process-Output (IPO) model is created and presented

based on the viability of the business.
2. Input-Process-Output (IPO) variables are identified and
described based on the production plan of the business.
3. Schedule and flow of the product or service trial run are
conceptualized and elaborated based on the operational plan of
the business.

Contents:

3. Input and output process production model

Conditions:

The following resources are needed:

4. Module
5. Materials needed in their approved project plan
6. Tools and equipment
7. Stock

Methodologies:

8. Demonstration
9. Team Activities

Assessment Methods:

10. Skills Test

11. Structured Interview (with Rubrics)

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LO 2. Set Target Market and Project Sales of Products and/or
Services

Assessment Criteria:

1. Benchmarking activities are conducted and the results are

presented, based on business goals.
2. Goal setting is performed based on the target market and the
production capacity of the business.
3. Projected sales are presented with analysis based on the marketing
plan and strategies of the business.
4. Sales management is applied based on standard recording and
reporting procedures.

Contents:

12. Target Market

13. Projected Sales

Conditions:

The following resources are needed:

14. Hand – outs

15. Graphing Paper

Methodologies:

16. Graph Making

17. Facilitating Goal Setting and Benchmarking

Assessment Methods:

18. Written output (using Rubrics)

19. Graphing of Projected Sales

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COURSE : ENTREPRENEURSHIP IV

UNIT OF COMPETENCY : Assessment of Business Operation

MODULE TITLE : Assessing Business Operation

MODULE DESCRIPTION : This module covers the knowledge,

skills and attitude required in
preparing and maintaining financial
records and reports assessing
business operations.

SUGGESTED DURATION : 20 hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module the student is expected to:

LO1. Prepare and Maintain Financial Records and Reports; and

LO2. Assess Business Operations

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LO 1. Prepare and Maintain Financial Records and Reports

Assessment Criteria:

1. Financial records and reports are prepared based on set criteria.

2. Financial records and reports are kept and maintained based on
standard office procedures.

Contents:

 Types of financial records and reports

 Preparation of financial Records and reports
 Standard procedures in maintaining financial records and
reports

Conditions:

The following resources are needed:

 Business financial reports in templates

 Manuals and handouts on maintaining financial records and
reports

Methodologies:

 Module
 Self-paced learning
 Group discussion
 Brainstorming
 Simulations

Assessment Method:

 Structured Interviews (with Rubrics)

 Written outputs (using Rubrics)

18
LO 2. Assess Business Operations

Assessment Criteria:

1. Tools for monitoring and evaluating business operations are

applied.
2. Data in monitoring and evaluating business operations are
analyzed.
3. Reports and recommended actions to be taken are submitted based
on the results of monitoring and evaluation of business operations

Contents:

 Tools for monitoring and evaluating business operations

 Methods of monitoring and evaluating business operations
 Reporting results of monitoring and evaluating business
operations

Conditions:

The students must be provided with the following:

 Business monitoring and evaluation forms

 Business report templates
 Manuals and handouts on monitoring and evaluating
business operations

Methodologies:

 Module
 Group discussion
 Brainstorming
 Simulations
 Research study

Assessment Method:

 Skills test
 Written Outputs (using Rubrics)

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LO 3. Maintain Financial Record and Report.

Assessment Criterion:

Financial record and reports are maintained.

Contents:

 Bookkeeping
 Types of Reports
 Inventory

Conditions:

The following resources are needed:

 Module
 Learning guide
 Hand –outs
 Bookkeeping Forms

Methodologies:

 Reporting
 Project Based Samples of Financial Records
 Discussions

Assessment Methods:

 Skills test
 Written Outputs
 Structured Interview (with Rubrics)

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 ACKNOWLEDGEMENT

Copyright Department of Education 2009

This module was based on the Writeshop on the Development of

the Competency-Based Curriculum (CBC) for Entrepreneurship for
Technical Vocational High School conducted at Marikina Hotel Marikina
City, June 5 -7, 2009

This learning instrument was developed by the following personnel:

Reynaldo M. Valdez, Ed.D

Jones Rural School
Group Leader

Celedonia T. Teneza, Ed.D

Benigno Aquino High School

Gilbert Camayang
Cobarroguiz National School of Arts and Trade

Alfonso P. Rodriguez Jr.

Muntinlupa Business High School

Fernando C. Agustin
Bukig National High School

Leona M. Tomasa
San Pedro National High School

Facilitator:

Rene Gaor Delfino

Muntinlupa Business High School

Editor:
Estrellita Evangelista, Ph.D.

Encoder:

Marisol E. Saldivar

Funding: Department of Education – Technical Vocational

task Force

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 TABLE OF CONTENTS

TITLE PAGE

Course Outline . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Course Design . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Course Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Units of Competencies

Finalize Evaluated Business Plan . . . . . . . . . . . . . . . . . . . . . . . . 4

Familiarize the learners with the Duties and

Functions of Enterprise Owner . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Perform Purchasing and Inventory of Production Materials . . . . . . 8

Determining Costing and Pricing of Products and Services. . . . . . .11

Conducting Product or Service Trial Run . . . . . . . . . . . . . . . . . . 14

Assessing Business Operation . . . . . . . . . . . . . . . . . . . . . . . . . 17

Acknowledgement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

22