1

CHAPTER I

INTRODUCTION

Our lives are a lot easier now compared from how it was

during the old days but, along with these advancements and

changes almost none of the products today are truly organic

or pure as they once were.

Nowadays products are made using chemicals and other

unnatural man-made materials. This has been the basis and

goal of our project. To create a new organic product that

can match and give the same benefits as the unnatural ones.

Due to the continuous advancements of technology to be

particular with food, finding a product that can level with

unnatural products in taste and benefits is hard so why

don’t we try to start doing a new organic and natural

product that can do just that?

There are so many natural and organic materials that

are beneficial to our health. One of the best natural and

organic materials that can be found is the Aloe Vera leaf

because the Aloe Vera leaf can be easily found in the

Philippines. According to Mr. James Calvin, “Aloe Vera has

long been a popular houseplant and it flourishes in warm and

dry climates. In fact, the aloe Vera leaf is a member of the

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Lily family, staying moist unlike other plants that wither

and die by closing its pores to prevent moisture loss.

The aloe Vera contains a lot of vitamins and minerals

like vitamin C, E, Beta-carotene, magnesium, manganese,

zinc, copper, chromium, calcium, sodium and iron.

Considering the fact that it has so many vitamins and

minerals, why not have all of those in just one bite?

It will be easier to intake all of these through a

small candy.  Not just a regular candy but, an organic

candy. It will not taste and smell as bad as how the aloe

Vera meat originally does because of the natural lemon juice

and sugar are added into it. The lemon juice will give a

little hint of sourness while the sugar will give a little

sweetness that will balance its flavour. 

To sum it all up, the main goal of our study is to make

an organic and natural product that can level with unnatural

ones in taste and benefits. The main product and result of

this goal is the Aloe Vera Candy.

This Feasibility Study is intended to innovate and

create a new flavour of Candy which is Aloe Vera Candy. The

proponent will see how feasible the production and

distribution of Aloe Vera Candy in Escalante City. This

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research study helps the customer/consumer to have less

unhealthy consumption of typical viand in the market. This

product will be introduced and offered to the general public

and local establishment including general and public market

located in different cities particularly in Escalante City.

The proponents make this product proposal for the

purpose that they want to serve their Filipino customers

not just because it’s sweet and nutritious but also with

the feeling of where they come from, the Philippines. The

proponents would like to introduce a variety of flavors

with this food that some would not normally taste.

The purpose of this study is to emphasize the

importance of using aloe vera in making candy and

contributing our economy with a healthy lifestyle.

Objectives of the Study

This study is designed to determine the feasibility of

production and distribution of Aloe Vera Candy.

Specifically, it seeks to determine the following:

Management plan, organizational structure and personnel

policies; Technical and operation requirements and

procedures needed for the proposed business; Market demand,

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marketing techniques and strategies that can be adopted by

the business; Capital investment and financial projections

to be financially stable and profitable; and Socio-economic

benefits of the proposed business.

Scope and Limitations of the Study

This feasibility study is focused on the production and

distribution of Aloe Vera Candy to retailing/wholesaling

outlet in Escalante City. The study will focus on the

production, implementation of management and policies of the

business, and in concentrate actual place where the study

will only be conducted. These were bounded using descriptive

survey research method. The respondents were selected

according to their age and residence. Thus, the result of

the study will defend on the willingness of respondents.

Project Site/ Vicinity Map

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Figure 1. Vicinity Map

Location is one of the elements in business that

determines the success. Production and distribution of Aloe

Vera Candy will be located at Brgy. Old Poblacion, Escalante

City wherein production site is few meters away from people

living in the area.

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Figure 2. Project Site

Strategic location of a business plays a crucial role

in the success of the organization; the flow of resources

from the raw material to the end product is very

significant. The proponent opted to build up a facility that

accessible to the supplier of raw materials, the building

will be located at Brgy. old Poblacion, Escalante City

wherein the production and distribution process is easier

and reachable to both suppliers and customers.

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CHAPTER II

MANAGEMENT ASPECT

Figure 3: Business Name and Logo

The name of the company is Vera healthy Candy. Aloe

Vera and Honey are the main flavours and ingredients that

represent a healthier body offered by the business.

Business logo reflects/combined the different colour;

the green associated with nature and positivity, it can

inspire feelings of harmony, growth, safety, and success.

It's also a calming colour that makes people feel safe and

comfortable. The shade of Pink inspires compassion and

nurturing. The black" is used to refer to a company's

profitability and current financial health.  And the white

represent is calming as it creates simplicity, organization

and efficiency out of chaos.

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The tagline of Vera healthy business “a sweet candy;

bring your body healthy” it means with every purchase of

candy, it brings joy and happiness to the customers and

since the business offers low-sugar content. The logo

represents unity, commitment, love or community.

Vision

By the year 2030, Aloe Vera Candy is one of the top

distributor companies of local candy in the province and to

make the best, most delicious, most ‘O MY GOD!’ fantastic

candy in the country.  

Mission

Our mission is to provide good health, pleasure, and

excellence candy product to our valued consumers. To provide

excellent products and unique service in order to meets the

needs and gratification of every candy lover.

Goals and Objectives

The main objective of this study was to determine the

viability of the proposed study and to evaluate if it would

 9

be acceptable or not. It aimed to achieve the following

specific objectives.

1. Develop Aloe Vera Candy.

2. Evaluate the acceptability level of Aloe Vera candy.

3. Determine the general acceptability of Aloe Vera candy.

4. To earn profit and increase the business sales.

5. To foster a profitable and sustainable business

activities.

6. To satisfy or give pleasure to customers by providing

quality products with warmth and friendly reception.

7. To promote healthy lifestyle among individuals.

Forms of Business Organization

Probably, the best form of organization for the

exclusive distribution is a sole proprietorship. Although

corporations enjoy limited liability, the lengthy and

expensive process of incorporation is probably best suited

for a larger business with additional start-up cash. Also,

the entrepreneur in a small business such as the candy

distributor would probably want to maintain the authority

 10

rather than share it with a partner. The business will be

named Vera healthy Candy and the owner is responsible for

the planning, organizing and controlling the business.

Organizational Structure/ Chart

An organizational chart is a diagram showing the

salient aspects of an organizational structure. It shows the

relationship between position as to authority and

responsibilities.

Presented below is the organizational chart for the

production and distribution of aloe Vera candy.

General Manager

Supervisor

Bookkeeper

Sales
Representative

Employees Employees

Figure 4:Vera Healthy Candy Organizational Chart

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The Vera healthy Candy Organizational Chart is composed

of: 1.) General Manager is responsible for the operation and

maintaining the equipment in the factory and guides the head

department. A.) A supervisor is someone who oversees and

provides direction for someone or something. a person who is

in charge of a group of people or an area of work and who

makes sure that the work is done correctly and according to

the rules:. B.) A Bookkeeper is a service professional

who helps business owners and companies keep track of the

money they earn and spend. They prepare your accounts,

document daily financial transactions and ensure compliance

with applicable standards. C.) The Sales Representative

is responsible for selling products and meeting customer

needs while obtaining orders from existing or potential

sales outlets. They ensure that the customer is satisfied

and adequately taken care of while making a purchase.

D.)Candy maker is responsible for the operation and

maintaining the equipment in the factory and preparing the

candy for distribution.

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Jobs Specifications and Descriptions

Table 1. Jobs Specifications and Descriptions
Job Title Job specification Job description

Manager   A graduate of   Overseeing daily

four-years business
Business operations.
Related  Developing and
Courses. implementing
 Must have growth
working strategies.
experience.  Improving
 Excellent revenue.
communication  Evaluating
skills both performance and
verbal and productivity.
written.  Analyzing
 Has a good accounting and
personality. financial data.
 Researching and
identifying
growth
opportunities.
 Generating
reports and
giving
presentations.

Supervisor   Bachelor’s or   Accomplishes

Associate’s department
degree in objectives by
business or supervising staff
management and organizing
preferred and monitoring
 Industry and work processes.
management  Maintains staff
experience a by recruiting,
plus selecting,
orienting, and
training
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employees and
developing
personal growth
opportunities.
 Maintains safe
and healthy work
environment by
establishing and
enforcing
organization
standards and
adhering to legal
regulations.
 Contributes to
team effort by
accomplishing
related results
as needed.

Bookkeeper   Bachelor's   Maintaining

degree in financial
accounting or reports, records,
finance and general
required. ledger accounts.
 2+ years of  Preparing journal
accounting entries,
experience. analyses, and
 Excellent account
communication reconciliations
skills, both and assisting
written and with monthly
verbal. close processes.
 Good problem-  Contributing to
solving and the development
time and review of
management annual operating
skills. budgets and
 Highly performance
organized and projections.
detail-  Performing
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oriented. monthly balance

 Strong sheet
numeracy and reconciliations.
analytical  Meeting
skills. processing and
reporting
deadlines.
 Responding to
information
requests,
reviewing
financial
statements, and
assisting with
audits.
 Assisting the
accounting
manager as
needed.
Sales   BA/BS degree   Serves customers
Representative in marketing, by selling
promotions, products and
advertising meeting customer
sales, or needs.
business  Adjusts content
administration of sales
preferred presentations by
 Three to five studying the type
years of of sales outlet
industry sales or trade factor.
experience  Focuses sales
 Familiarity efforts by
with office studying existing
software and and potential
phone systems volume of
dealers.
 Submits orders by
referring to
price lists and
product
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literature.
 Monitors
competition by
gathering current
marketplace
information on
pricing,
products, new
products,
delivery
schedules, and
merchandising
techniques.
 Resolves customer
complaints by
investigating
problems,
developing
solutions,
preparing
reports, and
making
recommendations
to management.
Employee   Male/Female   Must follow the
 Experience in rules and
the production regulation or
of Candy policy in the
 Must have Good company
Character  Must be
 At least high productive
school employee
graduate  Must be multi-
tasking
 Must be liable in
the company
 Company Oriented
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Personnel Management Policy

The following are the personnel management policies:

1. Compensation

The amount of compensation you will receive is

provided in your offer letter. In addition is required

to deduct specific amounts from your pay check. These

deductions may be taken pre-tax or post-tax depending

on IRS tax rules.

2. Wages/Salary

Employees/workers must receive per hour 95 pesos

equivalent to 450 per day which is the minimum wage in

region where the business is located.

3. Required deductions

As an employee of, there are certain mandatory

deductions under federal law that must come out of

employees’ pay checks.

They are:

● Social security (pre-tax)

● Medicare (pre-tax)
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● Federal withholding taxes (pre-tax)

● State withholding taxes (pre-tax)

● Court-ordered garnishments/child

Support (post-tax)

4. Voluntary Deductions

Voluntary deductions from an employee pay check

can include participation in benefits programs such as

medical, dental, or vision insurance. These are

elective deductions and may be taken pre-tax as laws

permit.

5. Break times

To ensure your general health and productivity,

employees are offered paid rest breaks of no more than

15 minutes and unpaid lunch time of at least 30

minutes, but not longer than 1 hour

6. Progressive disciplinary Policy

Corrective action is a process designed to

identify and correct problems that affect an employee’s

work performance and/or the overall performance of the

department. The progressive corrective action process

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should be handled consistently within each unit and for

each problem. However, progressive discipline is not

guaranteed, as Vera Healthy Candy may vary upon the

will employer, and may choose to terminate an employee

at any time with or without cause.

The Progressive Corrective Action Process refers to the

following actions:

 Counseling or verbal warning;

 Written reprimand and warning;

 Suspension upon pending investigation and final

determination;

 Specific warning of discharge; and

 Discharge.

Depending on the situation, any step may be repeated,

omitted, or taken out of sequence; however, the Company

reserves the right to effect immediate termination

consistent with our rights as an at will employer. Each case

is considered on an individual basis.

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However, in cases of serious workplace misconduct an

employee is likely to be discharged immediately. Serious

workplace misconduct includes, but is not limited to:

 Theft; Fighting;

 Behavior/language of a threatening, abusive or

inappropriate nature;

 Misuse, damage to or loss of Company property;

 Falsification, alteration or improper handling of

Company-related records;

 Unsatisfactory customer service; Disclosure or misuse

of confidential information;

 Unauthorized possession or concealment of weapons;

 Insubordination (e.g., refusal to carry out a direct

assignment);

 Misuse of the Company’s electronic information systems;

 Possession, use, sale, manufacture, purchase or working

under the influence of no prescribed or illegal drugs,

alcohol, or other intoxicants;

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In the performance of your duties, and in your working

relations with others, observe the basic rules of courtesy

and good behaviour. Give due regard to the well-being of

others regardless of position and rank.

In custody of confidential records, any information in

such records as well as those conveyed to you in confidence.

Examples of records classified as confidential are: personal

records, salary records, and other information.

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CHAPTER III

TECHNICAL ASPECT

Product Description

Figure 5: Product Description

Aloe contains multiple kinds of carbohydrate and amino acid,

vitamin, mineral matter and other components, and nutritive value

is higher, not only can microelement-supplementing after human

body is edible, can also play the effect of heat-clearing quench,

toxin-expelling and face nourishing.

Vera healthy candy offers the natural flavours and contains

many benefits that are very essential in our body. The aloe candy

that the present invention makes by aloe grain and Aloe juice,

the fragrance of Aloe and aloe is merged completely, mouth feel

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fragrance is fresh and sweet, nutritious, be rich in multiple

kinds of carbohydrate and amino acid, vitamin, mineral matter and

other components, not only can microelement-supplementing after

edible, can also play the effect of heat-clearing quench, toxin-

expelling and face nourishing.

We used Aloe Vera leaves/ Aloe Vera meat, Lemon juice and

Honey for our aloe Vera candy.     

The reason why we chose Aloe Vera for our product is because

of all the benefits it has like Vitamin C, Minerals, and Amino

Acids, sugars, Enzymes and Salicylic acid. These contribute

greatly to our product, and the Salicylic Acid helps to breakdown

the dead tissue of our body if we used it externally.  All Aloe

of the Vera’s properties is present in our product, the Aloe Vera

candy.

The Lemon juice serves as the one that flavors our candy,

which is why our candy tastes like tamarind and the smell doesn’t

stink because the aroma of the lemon juice counters the bad smell

of the meat and the taste making it have a balance of sweet and

sour. So the people won’t even be able to notice that it’s Aloe

Vera they are eating.

Also, the product has low sugar content since the honey as

one of the ingredients. Compartment paper for the packaging,

which is environment friendly are being used.

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The aloe candy that the present invention makes by aloe grain

and Aloe juice, the fragrance of Aloe and aloe is merged

completely, mouth feel fragrance is fresh and sweet, nutritious,

be rich in multiple kinds of carbohydrate and amino acid,

vitamin, mineral matter and other components, not only can

microelement-supplementing after edible, can also play the effect

of heat-clearing quench, toxin-expelling and face nourishing.

Aloe Candy takes in 2 to 3 hours to produce the goods or

product. Based on research in the culture management Aloe Vera

grows this at home. It is a small plant growing about a foot

tall, usually in Flower Pots or perforated plastic bags filled

with soil. The existing and prospective suppliers of these raw

materials are the people have an Aloe Vera Plants in their homes,

that’s why we choose Brgy. old Poblacion in Escalante City.

Production Process
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Figure 6: Finished Product

The preparation method of aloe candy

The present invention relates to a kind of processing method

of candy foods, particularly a kind of preparation method of aloe

candy.

Background technology

Aloe contains multiple kinds of carbohydrate and amino acid,

vitamin, mineral matter and other components, and nutritive value

is higher, not only can microelement-supplementing after human

body is edible, can also play the effect of heat-clearing quench,

toxin-expelling and face nourishing. The method of edible Aloe

has a lot, such as aloe is made to salad, or aloe is cooked

together with meat, aloe can also be entered to soup as raw

material in addition. But the raw material with aloe as candy,

market does not but also have.

Summary of the invention

In order to overcome above-mentioned defect, the invention

provides a kind of preparation method of aloe candy, allow

consumer can in the time tasting candy, and also obtain the

abundant nutrition of aloe itself.

The present invention is achieved through the following technical

solutions:
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The preparation method of aloe candy, it comprises the steps:

1. Prepare Aloe vera leaves: select Aloe Vera Gel, remove

peeling, put into blender, and obtain after filtering Aloe

juice.

2. Prepare aloe grain: by aloe peeling, after pulverizing,

obtains aloe grain;

3. Molten sugar/Honey: white granulated sugar and xylitol are

fully dissolved in the grape juice making;

4. stir off/honey: after white granulated sugar and xylitol

dissolve completely, filter, add glucose syrup to stir off,

temperature remains between 100 ～120 degree, and constantly

stir, in stirring forms, observe syrup concentration, in the

time that syrup concentration is 80 ～ 85%, temperature is

reduced to 80 ～ 90 degree, add step 2) the aloe grain

prepared, continue stirring and boil, boiling syrup

concentration is 90～93%, stops boiling;

5. Cooling: the massecuite making is cooled to 60～70 degree;

6. Molding, by step 5) cooling massecuite puts into mold,

makes finished product.

A. The weight ratio of described white granulated sugar,

xylitol and Aloe juice is 1～2: 1～2: 0.5～1.5.

B. Compared with prior art, tool has the following advantages

in the present invention:

C. The aloe candy that the present invention makes by aloe

grain and Aloe juice, the fragrance of Aloe and aloe is

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merged completely, mouth feel fragrance is fresh and sweet,

nutritious, be rich in multiple kinds of carbohydrate and

amino acid, vitamin, mineral matter and other components,

not only can microelement-supplementing after edible, can

also play the effect of heat-clearing quench, toxin-

expelling and face nourishing.

Detailed description of the invention

Embodiment mono-

The preparation method of aloe candy, it comprises the steps:

1. Prepare Aloe vera leaves: select Aloe Vera Gel, remove

peeling, put into blender, and obtain after filtering Aloe

juice.

2. Prepare aloe grain: by aloe peeling, after pulverizing,

obtains aloe grain;

3. Molten sugar/Honey: white granulated sugar and xylitol are

fully dissolved in the grape juice making;

4. Stir off: after white granulated sugar and xylitol dissolve

completely, filter, add glucose syrup to stir off,

temperature remains between 100 degree, and constantly stir,

in stirring forms, observe syrup concentration, in the time

that syrup concentration is 80%, temperature is reduced to

80 degree, add step 2) the aloe grain prepared, continue

stirring and boil, boiling syrup concentration is 90%, stops

boiling;
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5. Cooling: the massecuite making is cooled to 60 degree;

6. Molding, by step 5) cooling massecuite puts into mold, makes

finished product.

Step 3) described in the weight ratio of white granulated sugar,

xylitol and grape juice is 1: 1: 0.5.

Embodiment bis-

The preparation method of aloe candy, it comprises the steps:

1. Prepare Aloe vera leaves: select Aloe Vera Gel, remove

peeling, put into blender, and obtain after filtering Aloe

juice.

2. Prepare aloe grain: by aloe peeling, after pulverizing,

obtains aloe grain;

3. Molten sugar/Honey: white granulated sugar and xylitol are

fully dissolved in the grape juice making;

4. Stir off: after white granulated sugar and xylitol dissolve

completely, filter, add glucose syrup to stir off,

temperature remains between 120 degree, and constantly stir,

in stirring forms, observe syrup concentration, in the time

that syrup concentration is 85%, temperature is reduced to

90 degree, add step 2) the aloe grain prepared, continue

stirring and boil, boiling syrup concentration is 93%, stops

boiling;

5. Cooling: the massecuite making is cooled to 70 degree;

6. Molding, by step 5) cooling massecuite puts into mold, makes

 28

finished product.

Step 3) described in the weight ratio of white granulated sugar,

xylitol and grape juice is 2: 2: 1.5.

Embodiment tri-

The preparation method of aloe candy, it comprises the steps:

1. Prepare Aloe vera leaves: select Aloe Vera Gel, remove

peeling, put into blender, and obtain after filtering Aloe

juice.

2. Prepare aloe grain: by aloe peeling, after pulverizing,

obtains aloe grain;

3. Molten sugar/Honey: white granulated sugar and xylitol are

fully dissolved in the grape juice making;

4. Stir off: after white granulated sugar and xylitol dissolve

completely, filter, add glucose syrup to stir off,

temperature remains between 110 degree, and constantly stir,

in stirring forms, observe syrup concentration, in the time

that syrup concentration is 82%, temperature is reduced to

85 degree, add step 2) the aloe grain prepared, continue

stirring and boil, boiling syrup concentration is 92%, stops

boiling;

5. Cooling: the massecuite making is cooled to 65 degree;

6. Molding, by step 5) cooling massecuite puts into mold, makes

finished product.

7. Step 3) described in the weight ratio of white granulated

sugar, xylitol and grape juice is 1.5: 1.5: 1.

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Operation Flowchart

The operation of the production and distribution of Vera Healthy

Candy starts from the aloe vera candy production down to the

distribution of the product to clients. The flowchart below shows

the step by step process of the weekly operation of the shop.

Start

Customer
Arrival

Take orders

Prepare the
orders

Serve the
orders

Payments

End

Figure 7. Operation Flow Chart

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Figure 4 shows the operation flow of the production and

distribution of Vera healthy candy. The company will first

accept the client’s order. After the confirmation and

finalizing the number of orders, the production takes place.

Production of the Vera healthy Candy will be distributed to

the clients in different outlets of Escalante City. Then,

the manager and the candy maker will deliver the products to

the clients in different outlets of Escalante city. After

the delivery, the manager accepts the payment from the

clients. The flow of operation is in the cycle.

Machineries and Equipment

Table 2. Machineries and Equipment

Electric Mixer Heavy Duty ₱ 10,000.00

Basin Strainer / Bowl Strainer 500.00

Stainless Mixing Bowl 1,000.00

Organizer Storage 1,400.00

Fluorescent 5,000.00

Stainless Container 14,500.00

Electric Fan 4,000.00

Industrial heavy duty Blender 3,000.00

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Citrus Lemon cast iron press squeezer 350.00

Heavy Duty impulse plastic Sealer 500.00

The proponents had undergone price scouting about the

prices of equipment and machineries from different stores

and online stores. After which, the proponents preferred the

prices of equipment and machineries in Kitchen Aid

appliances Robinsons Bacolod City.

Project Site Lay-out

FIGURE 8. Project Site Lay-out

 32

Vera healthy Candy is located at Brgy. Old Poblacion,

Escalante City. The floor lay-out indicates the different

areas. The location of the site is meters away from

disturbing the people living in the area.

FIGURE 9: THE FLOOR PLAN

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FIGURE 10. FRONT ELEVATION

 34

Activity January February March April May

W1

W2

W3

W4

W1

W2

W3

W4

W1

W2

W3

W4

W1

W2

W3

W4

W1

W2

W3

W4
Pre- Operating Period
Site Selection
Comply Legal Requirements
Plant Layout
Budget Allocation
Hiring Laborers
Preparation of production
area
Purchase of Machineries,
equipment and supplies
Hiring
Training of staff
Set-up Machines and
equipment
Purchase raw materials
for pre-opening
Preliminary Campaign
Clients' Scouting
Purchase of raw materials
for opening
Opening
Formal Business days
Table 3. Projected Time Table
35
 36

On the first week of January, the owner will site for

the location and process the budget allocation needed until

third week of March. On second week, the owner will comply

all the legal requirements needed in making the business

legal. On third week, all the planning for renovations shall

take place. Renovation will also start on the fourth week

until week 3 of February.

Hiring of staff for the business will take place on the

first week until the fourth week of the month of February.

Staff/Employees must have 20 people in whole operation.

On the first until last week of March, 20 people hired

applicants will undergo training. Finding clients will also

start at first week of March until business operation.

Machines and equipment will be set-up after the renovation

which will take place on week 2 to week 3 of the month.

Purchase of raw materials like Aloe Vera Leaves, Honey,

Lemon etc... For the pre-opening will be on the fourth week

of March to week 1 of April. Pre-opening and preliminary

campaign will occur on week 2 to week 4 of the month.

Purchase of raw materials for the grand opening will also

occur on the 2nd week to 3rd week of the month.

 37

On the first week of May, opening will occur also the

lay-off of employee and the rest of the week will be the

formal/ regular business day.

CHAPTER IV

MARKETING ASPECT

Industry Update

A present-day market studies report posted via way

of means of MarketResearch.Biz presents inventive

enterprise insights regarding the increased potentialities

of the Aloe Vera Extracts market all through the forecast

size 2021-2030. According to the studies, because of the

developing call for product with inside the precise

region, amazing advances in Aloe Vera Extracts

technology, and developing funding for research and

development sports, the Aloe Vera Extracts market is

projected to develop at huge CAGR all through the

forecast size. The data accumulated via way of means of

our analysts are from credible number one and secondary

assets that give answers to a few pinnacle queries

associated with the global Aloe Vera Extracts market.

Candy products have acquired a prominent place in

households across the globe. The preference for sweet

 38

indulgence has increased due to more consumers working from

home. Furthermore, the change in traditional patterns of

food consumption may also open a pathway for innovation

across the candy market across the globe as countries are

recovering from the impact of the global pandemic.

This increase in candy market value may be linked to a

number of causes, including increased product innovation by

key companies, an ever-increasing population of young and

children, and rising personal disposable income. The key

elements driving the expansion of the confectionery market

are raising westernization, modernization, and personal

disposable income. Other indirect candy market growth

variables include an ever-increasing youthful population,

the growth and expansion of the confectionery sector, and

the growing popularity of dark chocolate. Consumers'

impulsive behavior has pushed producers to increase the

availability of various candies on a huge scale in the

market. In the long term, numerous festival celebrations

throughout the world will provide attractive and

remunerative candy industry growth chances. The desire for

sweet indulgence after a meal will increase. Further leads

to the market growth.


MARKET ANALYSIS
STRENGTHS
 Unique product
 Accessible location
 Beneficial Effects
 Large potential market
demand.
 Known for its organic,
fresh and good quality
of Candy
 Good service with good
quality, healthy food
OPPORTUNITIES
 To expand to new
products.
 New product innovation
 Decrease unemployment
 Increase in number of
franchisees
 Increase competition
39
WEAKNESSES
 Perishable materials and
products
 Limited start-up costs
 Lack of Product
Diversification
 Inexperience Product
 Unavailability skilled
labor
 No experience in
production, ordering,
inventory management
 Limited number of product
offered
 Limited supply of raw
materials
THREATS
 Easy to imitate
 Fortuitous event
 Entrance of new
competitors
 Scarcity of supply
 Resistance of client
to buy the product.
 40

 Promotion through  Increase in cost of raw

embracing culture materials
 Diverse target market  Entrance of new
competitors
 Resistance of client to
buy the product
 Pilfered and damages
of product
Table 4. SWOT Analysis

Market Analysis

Strength. Being new in the Candy industry, this

business needs only a small start-up capital and also

introducing unique products which is new to the market. The

location of the business is also strength since it is

accessible to the target markets for the products to be

delivered. Lastly, pricing is based on the prices that the

target market or customers are willing to pay which will in

doubt gather more and more clients.

Weaknesses. Since the business is new to the market,

its major weakness is lack of brand recognition. Price

increase of supplies may be the weakness of the business as

well. Inexperienced management is also a weakness since the

owner/manager is new to this kind of business. Lastly, delay

of usage of perishable materials and products may result to

inefficient process and flow of the business.

 41

Opportunities. New products will be introduced to the

market and expanding its availability to the clients. Since

the business is new to the market, it has no direct

competitors and with this, giving an opportunity to grab

possible clients. Lastly, innovations of new products are

good to the economy and the competitive market.

Threats. Imitation of the products may arise due to

competition. Fortuitous events and entrance of new

competitors are also possible threats to the business. New

products are introduced and it will give time for the

business to break the resistance of the clients to buy the

product.

Target Market

Vera Healthy Candy wants to distress the purchasing

influence of most of the Filipinos as it is offering an

affordable price and addressing health and wellness trends

in our product offerings. At all age is the target market of

Vera Healthy Candy, professional or not, male or female and

the people of different walk of life. One of our target

markets is the people within a healthy lifestyle. This

confirms and big scope of market Vera Healthy Candy will

cater.
 42

Offering new flavors will catch their attention and use

it as their new promotion to their business since the

business will offer an exclusive distributorship.

Positioning Map

Quadrant II (-,+) Quadrant I (+,+)

Low Price, High Quality High price, High Quality

 Vera Healthy Candy  Pastillas Candy

 Langka Candy

 Durian Candy
Quadrant III (-,-) Quadrant II (+,-)
low Price, Low Quality High Price, Low Quality

Figure 11. Positioning Map

Low Price, High Quality, Vera Healthy Candy was

included in Low Price but high quality, because it is the

only store in Escalante City that offers different natural

flavors that contain many benefits that is very essential in

our body.

Pastillas Candy and Durian Candy offers high price and

has a high quality on their products. They offer good

 43

service and high-quality candy products to their customers.

It is not a surprise that their customers give them a 5-star

feedback on Google and Facebook page.

Competitors Profile

The competitors are those existing candy company which

offers commercially available candy. These are pastillas,

durian, sampalok (tamarind), ube (purple yam), langka

(jackfruit), pinasugbo (bananas), mangga (mango), luya

(ginger), pakumbo (coconut), bukayo (coconut), panocha

(sugar and peanuts). These candy brands are well-known with

its reputation.

Since the venture is new to the market, the proposed

business does not have a direct competitor.

Demand Analysis

The proponent conducted a survey in Escalante city. The

results of this will help to be our bases for our demand

analysis. Demand is the amount of an economic good for

service that a consumer or group of consumers will want to

purchase at a given price. Demand is one of the two key

determinants of the market price.

 44

To determine the market demand, an interview and survey

was conducted to respondents who are registered in the

cities of Escalante. There are 300 respondents who willingly

participated in the interview.

The interview utilized a researcher-made questionnaire

validated by four content experts. The data gathered were

analysed using frequency and percentage. The following

figures present the results of the survey.

Table 5: Number of participants that heard an Organic

Candy/Aloe Vera Candy

Respondent Percent/Frequency
Yes 100 33.33%
No 200 66.67%
Total 300 100%
Table 5 shows that 33.33% with the equivalent of 100

respondents that heard an Organic Candy/Aloe Vera Candy, and

66.67% with the equivalent of 200 respondents doesn’t hear

an Organic Candy/Aloe Vera Candy.

Table 6 Number of respondents that are willing to try a new

Aloe Vera product.

Respondent Percent/Frequency
 45

Yes 296 98.67%

No 4 1.33%
Total 300 100%
Table 6 shows that 296 out of 300 respondents willing

to try a new Aloe Vera product will be introduced and 4 of

them answered no.

Table 7. Number of respondents that are willing to sell this

product.

Respondent Percent/Frequency
Yes 300 100%
No 0 0%
Total 300 100%
Table 7 shows that majority of the respondents are willing

to sell the product if it will be out in the market.

Table 8. Number of respondents who prefer commercial candy

Respondent Percent/Frequency
Durian Candy 133 44%
Langka/Jackfruit 110 36.67%
Ube Candy 31 10.33%
Mango Candy 12 4&
Other 14 4.7%
Total 300 100%
Table 8 shows that 133 respondents which percentage of

44% are willing to prefer Durian Candy, next is the

 46

Langka/Jackfruit which got 36.67% and 4% is in the Mango

Candy.

Table 9 Number of respondents who’s often purchases the

candy.

Respondent Percent/Frequency
Daily 120 40%
Once a week 48 16%
Weekly 28 9.33%
Twice a week 94 31.33%
other 1 0.3%
Total 300 100%
Table 9 shows that out of 100% of respondents, 40%

choose Daily, 31.33% choose Twice a week and the lowest

percentage 9.33% choose weekly and 0.3 no response.

Table.10: Number of members in the family who’s eating

Candy.

Respondent Percent/Frequency
4 members 124 41.33%
6 members 82 27.33%
8 members 74 24.66%
10 members 11 3.66%
total 300 100%
Table 10 show that 124 respondent with 41.33% said that

4 of their member in the family eating candy, 6 members in

the family got 82 respondent with 27.33%, 74 respondent with

 47

24.66% in 8 members and 11 respondent with 3.66% in 10

members.

Table 11: Numbers of Respondent who prefer to purchase an

Aloe Vera Candy

Respondent Percent/Frequency

Per Piece 229 76.33%

Per Pack 71 23.66%

Total 300 100%

Table 11 shows that 229 respondents with 76.33% prefer to

purchase an Aloe Vera Candy in per Piece and 71 respondents

with 23.66% in per pack.

Pricing Strategy

Pricing strategy is a method used to make a price that is

suitable and affordable for the valued clients. It helps to

client’s realization of what the firm offered and making

firms have an exceptional reputation in the market. The

pricing strategy of the firm’s based on the customer

decision and it is upon the result of our online survey.

 48

Table.12 these are the number of respondents willing to

purchase for Aloe Vera Candy in Suggested Retail Price (SRP)

per piece

Respondent Percent/Frequency

₱ 2 pesos SRP 272 90%

₱ 3 pesos SRP 7 2.33%

₱ 5 pesos SRP 21 7%

other 0 0%

Total 300 100%

Table 12 show that 90% with 272 respondents agree to

purchase aloe vera for 2 pesos SRP per pieces, the other is

agree for 5 pesos SRP per piece with 7% and 2.33% for 3

pesos.

Table.13 these are the numbers of respondent willing to

purchase for Aloe Vera Candy in per pack.

Respondent Percent/Frequency

₱ 45/pack 174 58%

₱ 50/pack 103 34.33%

₱ 55/pack 44 14.66%

other 0 0%
 49

Total 300 100%

Table 13 show: That 58% with 174 respondents agree to

purchase Aloe Vera Candy to 45 pesos in per pack, the 34.33%

respondent is agree to 50pesos per pack and 14.66% is agree

for 55 pesos per pack.

Table.14 The numbers of respondent prefers an Aloe Vera

Candy in Packaging.

Respondent Percent/Frequency

In Plastic Wrapper 81 27%

In Candy Wrapper 215 71.66%

In parchment Paper 2 0.66%

In Stick 1 0.3%

other 1 0.3%

Total 300 100%

Table 14 shows that 215 respondents with the frequency

of 71.66% prefer a Candy wrapper for Packaging, and the

other respondents prefer plastic wrapper which got 27%, and

other got lowest percentage.

Out of 300 respondents 15% suggest that more flavor and

lower price. The 85% of out 300 respondents suggest that

 50

Aloe Vera candy is a healthy product that can help the

people to maintain their healthy lifestyle.

Supply Analysis

Supply is the total amount of a product available for

purchase at specified price. Supply is determined by: (1)

Price: producers will try to obtain the highest possible

price whereas the buyers will try to pay the lowest price.

(2) Cost of inputs: the lower the input price the higher the

profit.

The business will get its primary ingredients which are

Aloe Vera and Honey from the supplier/market of Brgy. old

Poblacion, Escalante City. There are no problems in the

supply of main ingredients.

Product Strategy

The strategies are made by the proponents effectively

to manage the business carefully. The proponents developed a

new flavor which is the Aloe Vera and as the main ingredient

because of its health benefits, focusing relatively to the

consumer’s health which will attract the business

entrepreneurs to invest. The main point of producing and

 51

distributing the product is to give the community an

opportunity and good profit.

Promotion Strategy

The objective of the product promotion is to stimulate

demand, inform clients/entrepreneurs, persuade clients,

promote new product, and face the competition. Product

promotion benefits the business by generating consumer

demand, and benefits consumers by providing needed

information about the product. Promoting the product is

critical and the business should use efficiently its

resources.

The proponents decided to promote the product through

posting online on social media, posting posters in public

areas to attract new clients and promote the business

through advertising so that customers will be aware of the

new product

CHAPTER V
Projected Cost
Machineries and Equipment
Industrial heavy duty Blender ₱ 3,000.00
Electric Mixer stainless bowl 10,000.00
Florescent 3D 300.00
Push cart 750.00
 52

Handy seal 500.00

Organizer Storage 1,400.00
Digital scale 1,200.00
Chiller 9,000.00
Freezer 9,000.00
Basin Strainer / Bowl Strainer 500.00
Sheet tray 1,200.00
knives 150.00
Digital thermometer 200.00
Scissors 150.00
Apron 150.00
Gloves 150.00
Hairnet 100.00
Plastic container 2,500.00
Citrus Lemon squeezer 350.00
Total: Machineries and Equipment ₱ 40,600.00

Furniture and fixtures

Working table 2,500.00
Plastic chair 3,000.00
Office desk 3,000.00

Total Furnitures and fixtures ₱ 8,500.00

Permit licenses 8,500.00
Raw materials (1month)
Aloe Vera Leaves 1,500.00
Cornstarch 900.00
flavor Powder 900.00
Condense Milk 300.00
Honey 900.00
Lemon 300.00
 53

Total raw materials ₱ 4,800.00

Labor Cost 8,400.00

Other Materials
Plastic wrapper 500.00
Logo Sticker 450.00
Total ₱ 950.00

Cost of Goods Sold 22,650.00

Operating Expenses
Salaries and Wages 19,200.00
Transportation Expense 2,500.00
Utilities 5,600.00
Rent 3,750.00
marketing and promotion 3,000.00
Repair and Maintenance 1,800.00
Total Operating Expenses ₱ 35,850.00
Total Projected Cost ₱ 121,750.00

Sources of Financing
 54

The capital of a business consists of equity. Equity is

the financial resources provided by the owners of the

business. The proposed financing for this business will come

from the sole proprietor’s saving in the bank itself. The

projected amount for the business is ₱ 121,750.00 but the

owner decided to capital ₱ 150,000.00. The owner will not

obtain loans as a source of financing since the initial

capital is easy to collect. But future activities may open

to possibilities of searching for sources of financing.

Assumptions:

a. The supplier will deliver the ingredients

every week and the term is cash on delivery.

b. There is 10% increase on sales every year.

c. There is 10% increase on cost of goods sold

every year and 20% for overhead Direct

Labor.

d. Daily salaries and wages assume the

following:

1. Manager- ₱ 550.00/ day

2. Candy maker- ₱ 450.00/ day

e. Salaries and wages are expected to increase

10% on the second year of operation.

f. Utilities: will incur ₱ 5,600.00 electricity

 55

and water bill and will increase 10% in

second year of operation.

g. Repair and maintenance will incur P 1,

800.00 and will increase 20% in the third

year of operation

h. Permit and licenses totaled ₱ 8, 500.00.

i. Rent will totaled ₱3, 750.00

j. Marketing and promotion will decrease 10% on

the every year of operation.

 56

Production and Distribution of Vera Healthy Candy

Schedule of Cost of Goods Sold
Year 1 Year 2 Year 3 Year 4 Year 5
Raw Materials ₱ 57,600.00 ₱ 63,360.00 ₱ 69,696.00 ₱ 76,665.60 ₱ 84,332.16
Packaging ₱ 84,000.00 ₱ 92,400.00 ₱ 101,640.00 ₱ 111,804.00 ₱ 122,984.40
Candy Maker Labour ₱ 100,800.00 ₱ 110,880.00 ₱ 121,968.00 ₱ 134,164.80 ₱ 147,581.28
Cost of Goods Sold ₱ 242,400.00 ₱ 266,640.00 ₱ 293,304.00 ₱ 322,634.40 ₱ 354,897.84

Vera Healthy Candy

Salary
Daily Weekly Monthly Annual
Candy Maker 450.00 2,700.00 10,800.00 129,600.00
Manager 550.00 3,300.00 13,200.00 158,400.00
Total 24,000.00 288,000.00
 57

Raw Materials
Year 1 Year 2 Year 3 Year 4 Year 5
Aloe Vera Leaves ₱ 18,000.00 ₱ 19,800.00 ₱ 21,780.00 ₱ 23,958.00 ₱ 26,353.80
Cornstarch 250g 10,800.00 11,880.00 13,068.00 14,374.80 15,812.28
Flavour Powder 25g 10,800.00 11,880.00 13,068.00 14,374.80 15,812.28
Condense Milk 390ml 3,600.00 3,960.00 4,356.00 4,791.60 5,270.76
Honey 3,785 ml 10,800.00 11,880.00 13,068.00 14,374.80 15,812.28
Lemon 118g 3,600.00 3,960.00 4,356.00 4,791.60 5,270.76
Total Raw materials ₱ 57,600.00 ₱ 63,360.00 ₱ 69,696.00 ₱ 76,665.60 ₱ 84,332.16

Production and Distribution of Vera Healthy Candy

Sales forecast
Weekly Monthly Price Weekly Monthly Annual
sales sales sales
QTY QTY

Per Pack 315 1,260.00 45.00 14,175.00 56,700.00 680,400.00

Per Piece 50 200.00 2.00 100.00 400.00 4,800.00

Total 365 1,460.00 14,275.00 57,100.00 685,200.00

 58

Production and Distribution of Vera Healthy Candy

Projected Income Statement
For the Period of Five Years
Year 1 Year 2 Year 3 Year 4 Year 5
Sales
Projected sales ₱ 685,200.00 ₱ 787,980.00 ₱ 906,177.00 ₱ 1,042,103.55 ₱ 1,198,419.08
Cost of Goods Sold 242,400.00 266,640.00 293,304.00 322,634.40 354,897.84
Gross Profit ₱ 442,800.00 ₱ 521,340.00 ₱ 612,873.00 ₱ 719,469.15 ₱ 843,521.24

Less Operating Expenses

Salary and Wages 19,200.00 20,160.00 21,168.00 22,226.40 23,337.72
Rent 45,000.00 45,000.00 46,350.00 47,740.50 49,172.72
Utilities 67,200.00 69,216.00 71,292.48 73,431.25 75,634.19
Supplies 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00
Transportation Expense 30,000.00 30,900.00 31,827.00 32,781.81 33,765.26
Depreciation 9,820.00 9,820.00 9,820.00 9,820.00 9,820.00
Repair and Maintenance 21,600.00 22,248.00 22,915.44 23,602.90 24,310.99
Permit and Licenses 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
Advertising Expense 36,000.00 36,000.00 28,800.00 23,040.00 18,432.00
Total Operating Expenses ₱ 236,320.00 ₱ 240,844.00 ₱ 239,672.92 ₱ 240,142.87 ₱ 241,972.88

Income Before Tax 206,480.00 280,496.00 373,200.08 479,326.28 601,548.36

Less: Income Tax (30%) 61,944.00 84,148.80 111,960.02 143,797.88 180,464.51
Net Income ₱ 144,536.00 ₱ 196,347.20 ₱ 261,240.06 ₱ 335,528.40 ₱ 421,083.85
 59

Production and Distribution of Vera Healthy Candy

Cash Flow Statement
For the Period of 5 Years

Year 1 Year 2 Year 3 Year 4 Year 5

Operating Activities
Cash received from customers ₱ 685,200.00 ₱ 787,980.00 ₱ 906,177.00 ₱ 1,042,103.55 ₱ 1,198,419.08
Cash paid to supplier 57,600.00 63,360.00 69,696.00 76,665.60 84,332.16
Cash paid to operating
expenses 226,500.00 231,024.00 229,852.92 230,322.87 232,152.88
Cash paid to income tax 61,944.00 84,148.80 111,960.02 143,797.88 180,464.51
Net cash provided from
operating activities 339,156.00 409,447.20 494,668.06 591,317.20 701,469.53

Investing Activities

Cash paid for purchase of

machineries and equipment 40,600.00 - - - -
Furniture and fixtures 8,500.00 - - - -
Net cash Flow used in
investing activities 49,100.00 - - - -
Financial activities
Investment of the owner 150,000.00
Net Increase(decrease) in cash 440,056.00 409,447.20 494,668.06 591,317.20 701,469.53
Add: Cash Balance Beginning - ₱ 440,056.00 849,503.20 1,344,171.26 1,935,488.45
Cash Balance End ₱ 440,056.00 ₱ 849,503.20 ₱ 1,344,171.26 ₱ 1,935,488.45 ₱ 2,636,957.99
 60

Production and Distribution of Vera Healthy Candy

Statement of Changes in Owner's Equity
For the Period of Five Years
Year 1 Year 2 Year 3 Year 4 Year 5
Capital
Balance
Beginning
₱ 150,000.00 ₱ 294,536.00 ₱ 490,883.20 ₱ 752,123.26 ₱ 1,087,651.65
Add: Net
Income 144,536.00 196,347.20 261,240.06 335,528.40 421,083.85
Less:
Withdrawals - - - - -
Capital
Balance End ₱ 294,536.00 ₱ 490,883.20 ₱ 752,123.26 ₱ 1,087,651.65 ₱ 1,508,735.51
 61

Production and Distribution of Vera Healthy Candy

Projected Balance Sheet
For the Period of Five Years
Year 1 Year 2 Year 3 Year 4 Year 5

Asset
Current Assets
Cash ₱ 440,056.00 ₱ 849,503.20 ₱1,344,171.26 ₱ 1,935,488.45 ₱ 2,636,957.99
Total Current Asset ₱ 440,056.00 849,503.20 1,344,171.26 ₱1,935,488.45 ₱ 2,636,957.99
Non-Current Assets
Machineries and Equipment 40,250.00 40,250.0 40,250.0 40,250.0 40,250.0
Furnitures and Fixtures 8,500.00 8,500.00 8,500.00 8,500.00 8,500.00
Sub-Total Non-Current Asset 48,750.00 48,750.00 48,750.00 48,750.00 48,750.00
Less: Accumulated
Depreciation 9,820.00 19,640.00 29,460.00 39,280.00 49,100.00
Total Non-current assets 38,930.00 29,110.00 19,290.00 9,470.00 (350.00)
Total Assets ₱ 478,986.00 ₱ 878,613.20 ₱1,363,461.26 ₱,944,958.45 ₱2,636,607.99
Liabilities and Owners Equity
Liabilities - - - - -
Total Liabilities - - - - -
Owners’ Equity 150,000.00 294,536.00 490,883.20 752,123.26 1,087,651.65
Add: net Income 144,536.00 196,347.20 261,240.06 335,528.40 421,083.85
 62

Total Liabilities and owner's

Equity ₱ 294,536.00 ₱ 490,883.20 ₱ 752,123.26 ₱ 1,087,651.65 ₱ 1,508,735.51
 63

Production and Distribution of Vera Healthy Candy

Schedule of Depreciation
For the Period of Five Years
Purchase Useful
Machineries & Equipment Price life Depreciation
Industrial heavy duty Blender ₱ 3,000.00 5 ₱ 600.00
Electric Mixer stainless bowl 10,000.00 5 2,000.00
Florescent 3D 300.00 5 60.00
Push cart 750.00 5 150.00
Handy seal 500.00 5 100.00
Organizer Storage 1,400.00 5 280.00
Digital scale 1,200.00 5 240.00
Chiller 9,000.00 5 1,800.00
Freezer 9,000.00 5 1,800.00
Basin Strainer / Bowl Strainer 500.00 5 100.00
Sheet tray 1,200.00 5 240.00
knives 150.00 5 30.00
Digital thermometer 200.00 5 40.00
Scissors 150.00 5 30.00
Apron 150.00 5 30.00
Gloves 150.00 5 30.00
Hairnet 100.00 5 20.00
Plastic container 2,500.00 5 500.00
Citrus Lemon squeezer 350.00 5 70.00
Total: Machineries Equipment ₱ 40,600.00 ₱ 8,120.00
Furniture and fixtures
Working table ₱ 2,500.00 5 ₱ 500.00
Plastic chair 3,000.00 5 600.00
Office desk 3,000.00 5 600.00
Total Furnitures and fixtures ₱ 8,500.00 ₱ 1,700.00
Depreciation ₱ 9,820.00
 64

Ratio Analysis

Profitability Ratio

These ratios show how well a company can generate

profit from its operations.

Table 15:

Operating Profit Margin

Operating Profit
Year EBIT Net Sales
Margin
1 206,480.00
₱ 685,200.00 30.13%
2 280,496.00
₱ 787,980.00 35.60%
3 373,200.08
₱ 906,177.00 41.18%
4 479,326.28
₱ 1,042,103.55 46.00%
5 601,548.36
₱ 1,198,419.08 50.20%

AVERAGE 40.62%

Operating Profit Margin is a margin ratio used to

measure a company’s pricing strategy and operating

efficiency. It is evident that over time the company has the

ability to satisfy the creditors and it creates value for

shareholders by generating operating cash flow. It also

shows that the business operating margin can pay for its

fixed costs, such as interest so a high margin means the

 65

business has less financial risk than a company with a low

margin.

Table 16

Net Profit Margin

Net Profit
Year EAT Net Sales Margin

1 144,536.00 ₱ 685,200.00 21.09%

2 196,347.20 ₱ 787,980.00 24.92%

3 261,240.06 ₱ 906,177.00 28.83%

4 335,528.40 ₱ 1,042,103.55 32.20%

5 421,083.85 ₱ 1,198,419.08 35.14%

AVERAGE 28.43%

Net Profit Margin is the percentage of revenue left

after all expenses have been deducted from sales. As shown

in the average of five 5, the business indicates to have a

good financial health. Thus, it gives the proponents an

accurate view of how profitable the business can sustain for

five years of operation.

 66

Table 17

Gross Profit Margin

Yea Net Profit
r Gross Profit Net sales Margin
1 442,800.00 ₱ 685,200.00 64.62%
2 521,340.00 ₱ 787,980.00 66.16%
3 612,873.00 ₱ 906,177.00 67.63%
4 719,469.15 ₱ 1,198,419.08 60.03%
5 843,521.24 ₱ 1,042,103.55 80.94%
Average 67.88%

Gross profit margin

Gross Profit Margin is a financial metric used to

assess a company’s financial health and business model by

revealing the proportion of money left over from the

revenues after accounting for the cost of goods sold. The

business has 67.88% profit of its over-all sales, which

means that the business can make a reasonable profit on

sales.

Table 18

Sales to Current Asset Turnover

Year Net Sales Current Assets Sales to CA

1 685,200.00 ₱ 440,056.00 1.56

 67

2 787,980.00 ₱ 849,503.20 0.93

3 906,177.00 ₱ 1,344,171.26 0.67
4 1,198,419.08 ₱ 1,935,488.45 0.62
5 1,042,103.55 ₱ 2,636,957.99 0.40

AVERAGE 0.83

Asset Management Ratio

Current asset turnover indicates that the current

assets are turned over in the form of sales a greater number

of times. A high current asset turnover indicates the

capability of the organization to achieve maximum sales with

the minimum investment in current assets. The table above

shows that on the first year of operation, the current asset

turnover is 1.56 which means the start-up is very efficient

with its use of assets. In year two, the current asset

turnover decreases to 0.93 and 0.67 in year three, 0.62 in

year four and 0.40 in year five which means the following

year’s current asset turnover is not efficient with its use

of assets.
 68

Table 19

Cash flow analysis

Cash Flow Margin

Cash Flow from Cash Flow
Year Operating Activities Net Sales Margin

1 339,156.00 ₱ 685,200.00 49.50%

2 409,447.20 ₱ 787,980.00 51.96%

3 494,668.06 ₱ 906,177.00 54.59%

4 591,317.20 ₱ 1,198,419.08 49.34%

5 701,469.53 ₱ 1,042,103.55 67.31%

AVERAGE 54.54%

The table implies that the greater amount of operating

cash flow, the better because ability to generate consistent

and/or improving percentage comparisons is positive

investment qualities.
 69

Table 20

Return on Investment
RETURN ON
Year EAT INVESTMENT
INVESTMENT
1 144,536.00 150,000.00 9.64%

2 196,347.20 150,000.00 13.09%

3 261,240.06 150,000.00 17.42%

4 335,528.40 150,000.00 22.37%

5 421,083.85 150,000.00 28.07%

AVERAGE: 18.12%

The business’ return on investment is increasing which

means that performance will be increasing over the

succeeding 5 years. The ratio results show that the business

will be efficient in utilizing its assets to generate more

cash flow.
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Table 21

Payback Period
Year Net Cash Inflow Balance No. of months
0 150,000.00
1 339,156.00 14
2

Payback Period = 14 or 1 year and 2 Months

Payback period is the time required to recoup the funds

expended in investment or to each the breakeven point. As a

result, it shows that it takes 1 year and 2 months to recoup

the fund that was invested in the business.

Table 22 Net Present Value

Present Value PV of Cash

Year of P1 at 20% Cash Inflow Inflow
Initial
Investment 150,000.00
1 0.833333333 339,156.00 282,630.00
2 0.694444444 409,447.20 284,338.33
3 0.578703704 494,668.06 286,266.24
4 0.482253086 591,317.20 285,164.54
5 0.401877572 701,469.53 281,904.87 1,420,303.99
1,270,303.99
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The table above implies that the business needs to

achieve or surpass the breakeven point for the business to

gain profit and not to incur loss.

Table 23
Break-even Point

Production and Distribution of Vera Healthy Candy Breakeven

Point

Yea
r Net Sales Variable Cost CMR BEP
₱
1
₱ 442,800.00 100,800.00 0.77 573,309.47
₱
2
₱ 521,340.00 110,880.00 0.79 662,172.67
₱
3
₱ 612,873.00 121,968.00 0.80 765,144.61
₱
4
₱ 719,469.15 134,164.80 0.81 884,387.51
₱
5
₱ 843,521.24 147,581.28 0.83 1,022,398.66

The table above implies that the business needs to

achieve or surpass the breakeven point for the business to

gain profit and not to incur loss.

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CHAPTER VI

SOCIO-ECONOMIC ASPECT

Social Desirability

The study had concluded that the community accepts

the business because of its unique features that helps

their social well-being development and the type of

service which is different and new from the industry.

Environmental Aspect

Aloe Vera Candy will be responsible in the environment

through considering all things that may affect. The business
will maintain cleanliness and join activities regarding to
the environmental like conducting seminars, tree planting
and coastal clean-up. The business will follow the rules and
regulations imposed by the law; it only needs proper waste
disposal by comply the requirement of sanitary permit to
ensure the cleanliness along the establishment.

Economic Implications

Every business establishment will be of great help for

the growth and development of the Philippine economy.

These will only be possible if every firm will be

responsible enough to perform their duties and obligations

 73

to their customers, community and of course to the

government.

The Production and Distribution of Aloe Vera Candy will

definitely contribute additional earnings to our

government by means of paying the right taxes. Through

this, the government can be able to perform its functions

well including continuous support and assistance to the

business industry, providing projects for the community

such as building infrastructures, public schools and

hospitals, strengthening arm forces for the security and

protection of the countrymen and other indispensable

projects that will benefit the people.

The business will provide job opportunities to many

individuals most especially to those people who have great

passion in food preparation. Every society wants all its

qualified members to be gainfully employed.

When individuals are employed, they can raise their

children support them through school, provide them with

decent homes, acquire medical services whenever needed and

contribute to government income through the payment of

income taxes. The production and distribution of Aloe Vera

Candy will help to lessen rate of unemployment.

Values Integration
 74

Our business will be guided by corporate values;

honesty, integrity and customer focus. With this, the

business will become more efficient and productive. The

business aims to serve and give unexceptional service to our

dearest customer and to help as much as we can. The

proponents will listen to their opinions, their feedback to

our products that we need to improve and take actions to the

complaint.

CHAPTER VII
 75

CONCLUSIONs AND RECOMMENDATIONs

Conclusions

The proponents conclude that the project is said to be

feasible base on the data and results of the following
aspect.

Management aspect

The proponents were able to determine the Mission,

Vision, Objectives and a type of business which sole

proprietorship. The proponents also described the business

with its relationship between position as to authority and

responsibilities and the business’ management policy. The

researchers therefore conclude that the business is

feasible.

Technical aspect

The researchers were able to identify the technical

requirements, flow of operation, management policies and

product process/procedures needed for the proposed

business. Therefore, the business will run efficiently and

effectively since there are steps and processes to be

followed.

Marketing Aspect
 76

The business met a positive result which gave us a

100% response from the respondents that they are willing

to sell the product if the product will be out in the

market and the marketing strategies were developed in

order to encourage clients to invest/buy the product. With

these results and strategies formulated by the proponents,

it will attract the target market and as well as handle

the business thoroughly. Therefore, the researchers

concluded that the study is feasible in this aspect.

Financial Aspect

The business is very liquid because it has no

liabilities for five years. The sole proprietor chooses to

have no liability because the owner has enough funds to

finance the business. The business is profitable until 5

years of assumption base on the income statement. The

computation of net present value is higher than the

initial investment of the partners. The ROI of the

business is increasing from 9.64% in year 1, 13.09% in

year 2, 17.42% in year 3, 22.37% in year 4, and 28.07% in

year 5 with the average of 18.12% in whole executive year

which means that the business is efficient in utilizing

its assets to generate more cash flow. Hence, the

 77

researchers concluded that the study in this aspect is

feasible.

Socio-Economic Aspect

The consumers will get benefits from the product since

the product is made of organic and nutritious ingredients.

As well as the government will benefit in terms of paying

taxes. Thus, the researchers concluded that this study is

feasible in this aspect.

Recommendations

The proponents recommended that this project is to be

pushed through based on the following reasons:

1. The suggested pricing for the products should be

followed as this reflects affordability, without

compromising its quality.

2. The proposed location of the business which is

located at Brgy. Old Poblacion Escalante City should

be considered since it is located between the target

markets.

3. The product will be promoted through social media

advertisement, tarpaulins and fliers to make the

product known to the public.

 78

4. The supply of main ingredients such as Aloe Vera will

be sourced from the local Aloe Vera Candy of Brgy.

Old Poblacion Escalante City, to encourage the

production of local entrepreneurs which will increase

employment generation and tax contribution to the

government.

5. Shelf life study should be conducted to further

determine the effect of nitrite in extending the

shelf life of the Aloe Vera Candy.

6. Mass production of the Aloe Vera Candy is possible

under the supervision of in house training program

for the food processing trainee.

7. The final formulation should be disseminated as a

livelihood project. However, the procedure should be

incorporated with good manufacturing practices to be

complaint for the Food Safety Act 2013(R.A. 10611).

References:
 79

 .
 https://prezi.com
sweet-treats-a-feasibility-study-on-the-
production-of-pastillas

 (Uknown). On (October 15, 2013

Precautions and side effects of aloe vera juice.
Retrieved from
http://www.newhealthguide.org/Health-Benefits-Of-
Aloe-Vera-Juice.html.
)      

 (Unknown). (December 2006).

Side effects and cautions. Retrieved from
http://nccam.nih.gov/health/aloevera.
On (October 21, 2013).

 (Baldwin, Gertrude). On October 21, 2013.

History of aloe vera. Retrieved from
http://www.herballegacy.com/Baldwin_History.html.

 https://www.mordorintelligence.com/industry-reports/
candy-market

 Alemdar S, Agaoglu S. 2010

Investigations of in-vitro

 Anonymous (2008) 
Aloe vera: History, science and medicinal uses. 
http://www.healingaloe.com Accessed 5 October 2010
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KEVIN S. GAMAO.
Barangay Old Poblacion Sitio Busay
Escalante City Negros Occidental .
09070792539

Objective :
To contribute in the success of the company by fully utilize my knowledge
and skills in the position that suit my qualifications.

Personal Information:
Gender: Male
Birth Date : October 29 ,1993
Height: 5'3''
Weight: 58 kgs.
Status: Single
Citizenship: Filipino
Religion: Roman Catholic
Dialect: Cebuano, Tagalog, Ilonggo, English

Educational Background:

Tertiary: Northern Negros State College of Science and Technology

Barangay Old Sagay, Sagay City Negros Occidental
2021-2022

Secondary: Old Poblacion National High School.

2012- 2013

Primary: Escalante Elementary School.

2007- 2008

Qualities and Skills:

 Good Communication Skills
 Cooperative in the task assigned
 Can stand as long as 8 to 10 hours work .
 88

Employment Record

 Universal Robina Corporation (URC)

Peerless Agency
June 24, 2014 - November 30, 2014

 Philippine Precast Product Incorporated (PPPI)

January 15, 2015 - June 30, 2015

Character References:

 Madequito Sagayle
Philippine Precast Product Inc.
Assistant Production Supervisor

 Christina Leoncio
Brgy.Bagong Ilog, Pasig City
OIC Peerless Integrated Services

I Here Certify that the above information is true and correct to the best of my
knowledge and belief.

Kevin S. Gamao
Applicant
 89

NANCY N. BAYAWA
Prk.Katalbas Barangay Andres Bonifacio
Sagay City Negros Occidental 6122
Contact #: 09652316697
Email: bayawanancy97@gmail.com

OBJECTIVES:

To give my best in selling and to be able to learn challenging position with an

opportunity to integrate and exexcise communication and interpersonal skill: and to come out
with quality service and acquire various training for the future and advancement.

PERSONAL DATA:

Date of Birth: February 18, 1987

Place of Birth: Sagay City Negros Occidental

Sex: Female

Height: 5'2

Civil Status: Married

Citizenship: Filipino

Religion: Roman Catholic

Father's Name: Gaudencio Nicor

Mother's Name: Teresita Nicor

EDUCATIONAL BACKGROUND:

Tertiary Northern Negros State College of Science and Technology

2018-2022
 90

Secondary Vito National High School

2004-2010

Primary Tu-ong Elementary School

1998-2004

CHARACTER REFERENCES:

Name:

 Mr.Leonides Q. Esperancilla
09676332228

 Ms.Jessica S Hermoso
09214331914

Rudelyn N. Romero
So. Delpilar, Brgy. Old Poblacion, Escalante City
Contact #: 09519685049
Email: rudelynromero26@gmail.com

OBJECTIVES:

To secure a challenging position in a reputable organization and to expand my learning’s

knowledge, and skills.

PERSONAL DATA:

Date of Birth: January 6, 1996

Place of Birth: Escalante City Negros Occidental
Sex: Female
Height: 5'0
Civil Status: Single
Citizenship: Filipino
Religion: Roman Catholic
 91

Father's Name: Damaso Romero

Mother's Name: Rosa Romero

EDUCATIONAL BACKGROUND:

Tertiary: Northern Negros State College of Science and Technology

2018-2022
Secondary: Escalante National High School,
2009-2013
Primary: Escalante Elementary School,
2003-2009

CHARACTER REFERENCES:

 Loudegario Narciso,
09382242521
 92

EDUCATION
ANALOU E. SINGSON Elementary:
Malasibog Elementary School
S.Y. 2006-2007/Graduate
Sitio Bautista, Brgy.Malasibog, High School:
Escalante City, Negros Occidental Tamlang National High School
Contact #: 09302511897 S.Y. 20011-2012/Graduate
PERSONAL SUMMARY College:
Northern Negros State College of
Science and Technology
2022-2023/Graduate
Bachelor of Science and Business Administration, 2022
I'm hardworking, passionate, and detail- Major in Finance
oriented professional. I put customer
satisfaction first, always. LANGUAGES

Profile: • English,Cebuano,Tagalog,Hiligaynon
Name: Analou E. Singson
Age: 27 SKILLS
Religion: Assemblies of God
Status: Single
• Problem Solving • Strong Work Ethic
• Adaptability • Time Management
• Detail-oriented • Customer Service
INTERESTS
• Leadership Training and Seminars
• Reading Books
• Entertaining Customers
• Traveling