Taguig City University: College of Business Management

Taguig City University
Gen. Santos Avenue, Central Bicutan, Taguig City

COLLEGE OF BUSINESS MANAGEMENT
LESSON 12
Operating Schedule, Personnel Requirements, Supplies, Equipment and Furniture
and Fixtures
Objectives:
After studying this lesson, you should be able to:
1. Identify the operating schedule of a startup business;
2. Determine the personnel requirements;
3. Describe supplies, equipment, furniture and fixtures used in a business;
4. Construct a depreciation expense schedule for the different plant machineries
and equipment for accounting purpose;
5. Recommend appropriate and economical plant machineries and equipment.
6. Explain and describe the utilities used in the business; and
7. Identify the waste management system in a business.
Topic Discussion
E. Operating Schedule
Number of Shifts Planned
Planning the number of shifts per day is a part of employee scheduling. The
purpose of employee scheduling is to place the right employees on the exact jobs at the
precise times to meet business demands. Once the demand pattern has been
established, it may be assigned to shifts that will address the demand. For instance, a
fast food restaurant will be busier between 11am to 1pm.
It is time consuming to devise a scheduling framework, but a well-designed
schedule plan saves money and enhances employee morale. There is no common
scheduling plan that works for every condition. The employee characteristics that should
be well-emphasized when assigning employees are seniority, skills required for the
different positions being scheduled, planned time-off days, restrictions on the minimum
and maximum work hours and employee preferences.
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1 | | Lesson 12 – Feasibility Study with Oral Defense Prof Jonathan P. Gamet LPT, MBA
BSBA Marketing Management 4th Year Marketing Management Department
Source: 7Shifts
Business hours reflected in a table (from the time the business opens until its
closing time in a day)
F. Personnel Requirements
Manpower is the necessary workers the start-up business must employ in order to
start and maintain the operation. Together with the number of workers required the
necessary expertise that must accompany each of the position that management would
be creating for the new business.
Employee Uniforms
The startup business must design its own uniform both for the executive and the
workers. The company uniform is part of the visible culture that the startup would want
to impart to its clientele. In addition, identification card (ID) both for the executives and
the workers (female and male employees) is also required for an employee. Below is
an example of employee uniform.
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Source: uacorporate.com Source: IndiaMart
Sample ID: Source: Microsoft Word Id Card Templates
G. Supplies, Equipment, Furniture and Fixtures

The machinery and equipment required may be either domestically accessible or
imported from other countries. The description of each machine or equipment needed
for the new business and power used for each (kilowatts) whether the equipment is
going to be domestic or imported; spare parts required for them and the price of the
machines must be considered in writing a feasibility study.
Most common categories in terms of estimated life value of property:
1. Three-year property-including tractors, certain manufacturing tools, and some
livestock
2. Five-year property- including computers, office equipment, cars, light trucks,
and assets used in construction
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3. Seven-year property- including office furniture, appliances, and property that

hasn’t been placed in another category
Activity – Lesson 12
I. Fill in the table by providing the needed items to be used in your start-up business.
SUPPLIES
ITEMS DESCRIPTION SUPPLIER PRICE QUANTITY
Picture
TOTAL
EQUIPMENT
ITEMS DESCRIPTIO SUPPLIER PRICE QUANTITY ESTIMATE YEARLY
N D USEFUL DEPRECIATION
LIFE
Picture
Total
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FURNITURES AND FIXTURES

ITEMS DESCRIPTIO SUPPLIER PRICE QUANTITY ESTIMATE YEARLY
N D USEFUL DEPRECIATION
LIFE
Picture
Total
H. Utilities –
Utilities expenses is the cost of usage of utilities such as lighting, water and heat. The
nature and size of business operation is crucial in deciding what utilities the business
may require. As an illustration, the law obliges even a small cafeteria to provide workers
and clients with warm running water and restrooms. It all depends on the specific
requirements of the business and the licensing requirements set by the national and
local authorities.
1. Electricity – Is delivered and billed to home and business for energy usage via
local distribution company, also called the local utility. In the Philippines the local
energy provider is MERALCO. An expense in electricity is measured by kilowatt
per hour.
2. Water – Running water is a must for most businesses. From a health and safety
perspective, it is important to have access to water for first aid and basic hygiene.
Consider where your business can find a water source before you decide on a
business location.
3. Telephone/Internet Services – Nowadays most businesses group their
telecommunication utilities in one convenient bill. This includes telephone, cable
TV, voice over internet protocol and internet. There are a number of local
telephone/internet service providers here in the country like PLDT, Sky, Smart,
Globe, and Converge.
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Activity 2 – Lesson 12
I. Fill in the table by providing the utilities to be used by your start-up business.
UTILITIES PROVIDER MONTHLY
EXPENSE
Electricity
Water
Telephone
Internet Servicers
Total
I. Waste Management -
In some localities, it is compulsive to pay and use some type of trash service.
Again, if your business is not part of a metropolitan area, you may have to contract the
services of a private company that works in your area or take your trash directly to the
closest landfill.
1. Treatment of hazardous waste – Hazardous wastes are by-products, side
products, process residues, spent reaction media, contaminated plant or
equipment or other substances from manufacturing operations and as consumer
discards of manufactured products which present unreasonable risk and \/or
injury to health and safety and to the environment.
2. Management of non-hazardous waste - Non-hazardous wastes are those that
are not harmful to health as well as the environment. These that would be
generated by the proposed business enterprise must be managed properly to
avoid future harm to the surroundings. In the Philippines non-hazardous wastes
are fetched regularly by government hired trucks and brought to landfill.
However, to economize before throwing them to landfill, start-ups must learn to
recycle these wastes or sell them to the nearby junkshops in the area.
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SAMPLE
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REFERENCES
Camillar-Serrano, Alvarez and Masangkay, Business Feasibility Study: A Writing
Experience, 2014
https://www.simplilearn.com/feasibility-study-article What is Feasibility Study and Its
Importance in Project Management. March 23, 2020
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Virtucio et. al, Wood and Space, A Feasibility Study 2019
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Taguig City University: College of Business Management

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Taguig City University

Gen. Santos Avenue, Central Bicutan, Taguig City

Source: uacorporate.com Source: IndiaMart

Sample ID: Source: Microsoft Word Id Card Templates

G. Supplies, Equipment, Furniture and Fixtures

3. Seven-year property- including office furniture, appliances, and property that

FURNITURES AND FIXTURES

Virtucio et. al, Wood and Space, A Feasibility Study 2019

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