SEGURA PRIMA

(Young Entrepreneurs Club Business Center)

Introducing K’s Essentials

A Business Plan Presented to the

Canossa College San Pablo City

In partial fulfillment of the Requirements

In Work Immersion – Business Enterprise Simulation

Presented by:
Grade 12 – St. Homobonus
Accountancy, Business, and Management Strand
A. Y. 2020-2021
 Espillardo, Lei Andrei C.

Reyes, Kim Rusber T.

Britos, Jazrile E.

Bruto, Leslie Ann G.

Caromayan, Leia Bianca D.

Castillo, Maurice Dairene G.

Catibog, Leigh Jashtin M.

Contemplacion, Miaca Elizabelle A.

Del Pilar, Mary Andrea M.

Dela Cruz, Bea Kyla A.

Limbo, Ma. Shyrah Alexandrea

Moncada, Blythea Alieya R.

Piamonte, Khyle Toni A.

Priya

Pugeda, Thea Alexandra V.

Rosales, Rafaela Marie S.

Urrera, Airess Erica D.

Valencia, Zandra Mae C.

I. EXECUTIVE SUMMARY

Due to the spread of CoVid-19, the issue of wearing a face mask in public comes up
frequently these days. Corona Virus is not disappearing any time soon which means
face mask is part of our lives now. The birth of the Young Entrepreneurs Club Business
Center is the foundation of a solid training ground for the Accountancy, Business and
Management students of Canossa College, San Pablo City. A school-based business
center that will feature products and services each year from fresh, innovative, and
profitable business ideas of the ABM students. Hence, Segura Prima adheres in
satisfying the customers by providing worthy products and services at an equitable
price.
As a kick-off, Young Entrepreneurs Club Business Center initially features K’s
Essentials offering customized face mask case. The nature of K’s Essentials is mainly
focused on the satisfaction of the consumer’s need in ensuring protection of what is
deemed essential nowadays. With the current situation of the country brought by the
Covid-19 where many are struggling to survive not just the virus but the economic
challenges as well. The Filipino spirit of resiliency rise amidst this pandemic.
OUR MISSION
Through the unionize efforts and competent skills of Young Canossian Entrepreneurs,
we are committed to provide essential products that will sustain and develop lives of
Canossa Educative Community to embrace the New Normal with resiliency and CoViD-
free society.

OUR VISION
A flourished Kabuhayan, Kalusugan, and Katatagan are the upheld visions for the
succeeding years of Segura Prima, a home of Young Canossian Entrepreneurs who
guide the community towards a CoVid-free world.

OUR CORE VALUES

Passion for Customers. To build a positive relationship through exceptional service

with each interaction.

Integrity. Being honest and ethical in all transactions.

Excellence. Hold ourselves to the most noteworthy expert and ethical guidelines in
each part of our work and to strive to consistently improve.

Go further together. Assemble trust, regard one another and act with care and
sympathy. Discover joy in what we do, and in accomplishing this work collectively.
Have confidence in and expect the best in one another.

Commitment to Sustainability. Committed to balancing the sustainability of the

business, local communities and the environment that it operates in.
A. Management, Marketing, and Financial Highlights
Segura Prima, firmly stands on cooperation and oneness, especially in the management,
is set to be the training avenue of these young entrepreneurs. Currently, the club has
more or less thirty members. It can still gain membership once enrollment started for
the next school year. Every member of the group is in charge of different functions in
accordance with their appointed positions. The divided functions and positions follow;
Manager, Marketing & Business Development Officer, Shop Operations Team Leader,
Administration and Human Resource Officer, Quality Control Officer, Finance Officer,
Cashier, and Shop Workers. Since this is a school-based business center, Segura Prima
will prioritize pick up from the shop but it will also utilize available courier services to
ensure orders will be delivered to the customers outside the campus, the soonest.

In terms of marketing, Segura Prima applies suitable and optimal marketing programs
and strategies that can help promote the product. It includes the following:

Business tie-ups with Canossian alumni/entrepreneurs

Introductory Promo
All-Year-Round Promo
Christmas Promo
College Day Memory Lane promo; and
Online Point System (OPS!) for orders made through the social media accounts.

In this strategy, many, especially among Canossians, may be encouraged to use the
product due to a good deal of promotions. Pricing-wise, Segura Prima make use of the
Odd Pricing Strategy. Considering the budget of the target market, of which most are
students, the proponents devised this type of strategy wherein it can be affordable to
them.

In order to fully operate Segura Prima, it is necessary to analyze and break down its
finances, most especially set budget for its operation. Segura Prima shall find a use for
a few costly machinery and equipment; the income may still be favorable to the total
cost of the product as the total product unit cost is Sixty-six pesos only (Php 66.00) with
an annual target production of 1,422 units with a total of Php 93 852.00. Lastly, the
business club may seek donations or perform approved fund-raising activities to provide
necessary equipment, fixtures, and furniture to lessen capital outlay from club members
in its start-up.

C. Socio-Economic Contributions
In the rise of a global pandemic, face masks and other tools used to prevent the virus
from infecting people are entering the markets abruptly. With that, Segura Prima
launches K's Essentials to optimize the situation in a stylish manner and also aims to
comply with the safety protocols. It contributes to the socio-economic terms by
generating the idea of safety among individuals. Besides health, safety is the top priority
of the people as of today. The notion of safety urges the people to properly wear their
face masks outside and make use of a face mask case to store if they need to put down
their face masks for a few seconds. Their face masks can prevent touching other
surfaces, especially unsanitized spaces. Along with a face mask, the product can be an
effective way to reduce the spread of the virus.

Material-wise, Segura Prima handles a business centered on utilizing plastic such as

Polypropylene (PP) cases and clear vinyl plastic. As plastic wastes are known to be
harmful to the ecosystem, the proponents have considered a Waste Disposal
Management. In this case, the plastic and paper wastes accumulated from the operation
shall be donated to the school to be deployed in various recyclable works such as eco-
bricks or even sold to junk shops, if necessary. This way, it can lessen the problems and
issues regarding plastics and could create an environment-friendly image for Segura
Prima.

While exposing students to real-life business operations, Segura Prima upholds

Canossa’s mission in building and transforming the community and society since part
of profits to be generated from its operations will be spent to worthwhile charity
activities and events. One in developing a loving and compassionate community.
 SWOT ANALYSIS

Segura Prima
Initial Offering: K’s Essentials (Customized Face Mask Case)

STRENGTHS

Necessity. We all know that right now in our situation, a mask becomes a necessity and
everyone uses it. Our business’s first strength is that instead of always putting the mask
on the trash can or using another one, they would put it in a case and used it for another
time. Increasing usage of mask means also an increase in usage for our product.

Convenience. Case of face mask provides a little bit of convenience to users since they
won’t need to tie their face masks somewhere else and just put it in a case.

Mask Protection. For those mask that are still unused, a case of mask that is light and
compact that cans still prevent it from dirt and moisture. A case of face mask also helps
to stop cross contamination as the face mask is being segregated from the things inside
your bag like keys, cell phones, and wallet.
Customized Designs. We give our customers freedom to customize their own case
using the accounts of our business in social media, from which they can put their face
masks.

Availability of Quality Materials and Trained Manpower. Another strength of our

business is that we can easily make a huge number of cases because of our resource that
is easy to find. The case keeps the face masks clean and safe when they are not in use
and ensure that the mask will be within close reach at all times. When it comes to the
production it will be fast and easy but still with a good quality output sine we have
assembled a team that has a background regarding the whole business, and also they
have a different disciplines and skills in all areas of the business.
WEAKNESSES

New Management Team. This is a flagship project of the Young Entrepreneurs Club.
Actual exposure to profitable activities is quite new to every member. Hence,
management is young for the tasks in store for its members.

Capitalization. Since this will be school-based, the project still needs to determine the
consensus of all its members what fund raising projects should be implemented to raise
fund for the start-up and look for donors for old but useful shop tables and fixtures.

Limited Initial Target Market. In consideration of the current set up due to the
pandemic where there are limited movements of people, initial target market works
within its own community.

OPPORTUNITIES

Expansion of Product Line per Batch. Every business has an opportunity to become
successful just like ours; as long as we have this “new normal” opportunities would
automatically come to us. Other essential products can be accommodated for sale. Each
year’s batch can introduce new products that will be beneficial to its market.

Market Expansion. This project may cover other Canossa campuses in the near future
through formal coordination and business tie-ups.
Social Media Reach and Other Online Platform. Social media has a very strong and
wide reach. This tool can be very useful for the project for its promotions especially
during this time of pandemic where face to face transaction is very limited, if not
prohibited.

Availability of Several Courier Services in the city. This will aid Segura Prima in
delivering products to customers.
THREATS

Severity of CoVid-19 Pandemic. The project can offer more essential products to aid
people from getting the virus but if this pandemic gets worst in the near future, there
will be more and more limitations/prohibitions in the movement of people and the
business world.

Changing Preferences of People. The business world is exceptionally responsive to

changing customer demands and preferences. It is a fear for this project to reach at a
point where the flagship product will no longer be as attractive as it is when it was
introduced.

Natural Calamities/Disaster. It will always be a threat to anybody since the damage of

these untoward situations cannot be forecasted or avoided.

Competition. Filipinos tend to copy what has been proven to be saleable in the market.
And since Filipinos are talented and skilled, it will be easy for them to start their own
business offering the same line of products.

Local and National Policies. There are particular local and national policies that are
dependent on the status and extent of this COVID-19 pandemic.
II. MARKETING PLAN

A. Product to sell

For the initial offering of Segura Prima, the proponent will launch K’s Essentials.
The K stands for Kabuhayan, Kalusugan, at Katatagan which symbolizes the
uniqueness of the Filipinos in dealing with life’s adversities. The batch project
originates from the proponent’s response to COVID-19 pandemic where wearing face
mask is already part of the new normal. And this new normal will last for years. As of
now, face mask is already produced and sold by big manufacturing companies. And
since all are expected to have with them their face masks all the time, it is deem
necessary to ensure that these face masks are protected and safe for use. The plastic
material for durability and to ensure masks are protected from wet substances. K’s
Essentials offers a wide range and original designs to choose from to make each case
more personal and exciting. Aside from its main purpose of keeping the masks safe and
clean, it can also be used as a mini organizer should the time comes when mask is not a
necessity anymore. The item is not just for personal use but can also be gifts for friends

The proposed logo for K’s Essentials convey the colors of the Philippine flag where the
red symbolizes kabuhayan, yellow for kalusugan, and blue for katatagan. The circular
figure shows unending need and attention to these three.
K’s Essentials is proud to introduce customized face mask case. From different original
designs, each case can accommodate inclusion of names, pictures, and other detail
customers prefer.
Here are some of the proposed designs to choose from where customization starts.

Original
School Events
Bible Verse

Be still

PSALM 46:10

Ba
Celebrations

Personalized/Cartoon/Anime
Minimalist

Mobile Online Games

Sports
Valentines & Christmas Season
K-Pop/KDrama
B. Target Market

Area Coverage and Consumers

Canossa has four campuses operating in the cities of Lipa, Calamba, Sta. Rosa, and San
Pablo. These campuses are currently implementing Online Distance Learning for
students and combination of Work-From-Home and Flexible Working Hours for staff
and faculty. There are minimal activities for maintenance inside the campus for the
time being. The population of these campuses is ideal for the proponent’s target market.
But for the initial offering, and in consideration of the very limited interaction due to
the different quarantine classifications, the focus will be for San Pablo’s campus. The
proponent also look forward to expanding its market outside Canossa Educative
Community and reach out for alumni, families, relatives, friends, and neighbors within
San Pablo City and other neighboring municipalities. The proponent will utilize also
the online platform making K’s Essentials’ reach wider once this project commence.

Table 1
Population as of April 2021
Canossa College, San Pablo City

LEVEL MALE FEMALE TOTAL

Students
Elementary 122 154 276
Junior High School 299 369 668
Senior High School 119 157 276
College 25 92 117
Sub-Total 565 772 1, 337

Faculty 12 43 55
Faculty and Staff
Personnel/Staff 3 17 20
Maintenance 6 4 10
Sub-Total 21 64 85

GRAND TOTAL 586 836 1, 422

C. Demand and Supply Analysis

Total Potential Demand

To protect people from the ash falls brought by the eruption of the Taal volcano last
January 2020, wearing of face mask started voluntarily to residents of Laguna, Cavite,
and Batangas. Barely, two months after the eruption, the COVID-19 pandemic reached
the country where mode of transmission is through inhalation of droplets from the
infected one. The government required everyone to properly wear face masks at all
times. The proponent can say that there is a high potential demand since wearing face
mask is a must.

Present Supplier/Competition
The proponent reach a decision to set inventory of materials at a level where two month-
requirement is available. Although there are already big manufacturing companies for
plastic cases, the proponent opt to transact with dealers/wholesalers since required
quantity meet the limit dealers/wholesalers serve. Some parts will be coming from
recycled materials such as used newspapers, magazines, newsprints. The rest of
materials needed are easily available at different bookstores within the city. Currently,
the proponent have seen personalized cases available in the market but more on names
on it. The price is also much higher.

D. Projected Sales

Since this is school-based and initially target the whole population of the San Pablo
campus, the proponent consider the one hundred percent of the population for the whole
year operation. Forecast is based on an eight months operations only as the proponent
give allowance to holidays, exams, and unscheduled days of no classes.
 Table 2
K’s Essentials
Sales Forecast

Quantity Unit Selling Price Php 99.00

Per Year 1,422 99 Php 140,778

E. Marketing Program/Strategies

Practices of Competition
It is normal for business organizations to have competitors. Somehow, they lead
businesses to better services and products. As of now, competitors offer limited designs,
mainly names imprint on it. In terms of pricing, competitors have higher prices for
cases with designs. The distribution of their products is selective. Products can be seen
in department stores and bookstores. They also use the internet platform like Shopee
and Lazada in selling.

Own Marketing Program and Strategies

Aside from offering original designs, the proponent identified specific promotional
activities to help in the start-up.

Business tie ups with Canossian alumni/entrepreneurs. The proponent will tap
Canossian alumni/entrepreneurs to place a desk poster at the counter area. Through this,
their own customers will be aware of Segura Prima’s presence and offerings.

Introductory Promo. Free mask for the first thirty (30) customers in the opening and a
chance to win a gel pen in the raffle draw.

All-Year Round Promo. Every purchase has the chance to draw from the promo box to
win school supplies and stationaries (ball pen, pads, eraser, pencil, etc.)
Christmas Promo. Buy ten (10) customized cases, free one! This promo is intended for
the season’s gifts and giveaways.

College Day Memory Lane Promo. More designs presenting the history of Canossa
College to choose from.

Online Point System (OPS!). This aims to boost online users to check on K’s Essentials
social media accounts and confirm orders through these accounts.

Pricing Strategy
To capture public’s attention and maximize profit in accordance to budget of students,
Odd pricing Strategy will be used. Customers evaluate or examine prices of product
in the first digits, it is our strategy to have a larger scale of consumers. Student can
easily afford product price not higher than one hundred pesos (Php 100). This is a great
way to introduce the completely packaged product for Ninety-nine Pesos only
(Php 99.00). K’s Essentials will achieve a Thirty-three peso margin for each unit.

Table 3
K’s Essentials
Detailed Product Unit Cost
Direct Materials Plastic Case Php 20.00
Printed Sticker 25.00
Packaging Box 10.00 Php 55.00
Direct Labor Design and Print 2.00
Cut and Paste 2.00
Packaging 2.00 6.00
Overhead 5.00
TOTAL UNIT COST Php 66.00
Selling Price (Odd Pricing Strategy) 99.00
Profit Margin Php 33.00
F. Marketing Expenses

Club members will launch school campaigns and promotions from time to time. They
can also utilize their own social media accounts to spread the presence of K’s Essentials.
Moreover, the proponent identified specific promotional activities aligned in the listed
strategies. All activities if implemented fully will cost a total of Five Thousand Two
Hundred Seventy Pesos Only (Php 5,270.00). The amount will cover all materials,
prizes, and freebies for the start-up year.
III. PRODUCTION/OPERATIONS PLAN

A. Technical Production Description

This is an environmental-friendly plastic face mask case that is made up from the
materials stated below:

 Polypropylene (PP) case

 Clear Vinyl Logo and Design Sticker (sample of the material)

o Drop-resistant

o with smooth corners/ no harsh edges

o moist proof

o Easy to store in bags and pockets

o Portable

o Convenient

 Sizes
- Length: 19cm
- Width: 11cm
- Thickness: 1.2 cm
 Colors
 White
 Black
 Blue
 Yellow
 Purple
 Red
 Light Pink
 Green
 Lime

The design for the mask holder case is customizable according to the preference of the
customer. The customization of face mask case include the use of an inkjet printer for
the special printing of logo and designs in the stickers. The use of software such as
Microsoft Word and Canva would also be incorporated.

B. Production/Operations Process

Step-by-Step Procedure

 Finalizing orders and designs preferred by customers

1
 Checking the materials and equipment beforehand
2
 Customizing/ editing the designs that the customers want
3
 Printing the designs on a clear vinyl sticker paper
4
 Cutting out the stickers
5
 Attaching the stickers on to the mask case
6
 Packing the orders of the customers in a box with paper fillers, thank you
cards, and product care
7
 Delivery to accredited
Tablecouriers
4 for shipping
8
 Table 4
K’s Essentials
Duration per Step per Batch

APPROXIMATE TIME DURATION

STEPS
(in minutes)

Step 1 90
Step 2 10
Step 3 150
Step 4 40
Step 5 60
Step 6 30
Step 7 60
Step 8 20
TOTAL 460 minutes

C. Production Schedule

Each month, there will be a total of 20 working days from which Saturdays and Sundays
are not included. The number of working hours will be determined by the schedule of
the students who will be on duty in the business center. Moreover, customization of face
mask case will be done on week days and just twice a week; from Mondays to Thursdays
there would be normal operation and Fridays would be allotted for the checking of
stocks and equipment as well as the maintenance and organization of the shop.
Subsequently, customization also varies depending on the list or amount of the face
mask cases ordered and recorded. Furthermore, all confirmed and completed items will
be ready for delivery, pick up, and meet up to be received by the customers.
In the event online distance learning will still be implemented for the SY 2021-2022,
production will still be possible by assigning members with tools and facilities capable
in handling the orders. Club members can be clustered according to their locations and
find the most convenient part of the operation to be assigned to them. Since
transportation is already available and manageable, there can be special arrangements
as to how, when, and where operations be for particular period of time.

D. Labor Requirement

The labor would only require about 5 persons, all for the following tasks or area for
preparation:
 Order Managing/ finalizing orders and designs
 Editing and Printing of sticker logos and designs
 Packaging team
 Shipment of products

E. Machinery/Equipment Requirement

Equipment needed for the customization of the face mask case are the following:
 PC set
 Inkjet printer (Canon PIXMA iP2770)
  Paper Guillotine Cutter

 1manual/ hand shredding machine (For making the paper filler)

 Scissors/Cutter
 Storage cabinet

F. Raw Materials Requirement

These are the materials needed for the customization of the mask case:
 PP case
 Transparent Water Proof Vinyl Sticker paper
 Ink
 Box (Packaging)
 Paper filler (Packaging)
G. Plant/Factory Location

The mask holder/case preparation will be done at Canossa College, Lakeside Park
Subdivision, San Pablo City, Laguna. This place is chosen after considering that this
product will also act as a flagship “merch” of the school. It is also the most convenient
place for the product to be prepared for sale since there is no need to pay expensive
rents for the place/ area. Further, the business center will be a training ground for young
entrepreneurs during their stay in Canossa.
H. Plant/Factory Lay Out

The location of the factory is beside the court of T.H.A.N.K.S. underneath the bleachers.
It will be utilized as an all-around place for both workplace and storage place of the
manufactured products. The room will be divided into three (3) sections. The first one
would be the office room, wherein the printer and computer are located for editing and
printing designs and logos. The second section is the workplace, where the printed
stickers are cut out, attached to the case and then packaged. And the last section of the
room would be the storage area, where the supplies and other Equipment are located.
materials
inventory
Cabinet for

Quality
Packaging
check
Table Assembly
area
Working

Goods Display Area

pickup
delivery/
For

Work Station
Cutting Printing

Office files & supplies

Reception Area
Cashier
Office Table

Administration Area
 I. Waste Disposal System

Waste Disposal Management: The waste from manufacturing the plastic case for the
masks will be handled economically and in partnership with the school. Both the paper
and plastic waste accumulated will be disposed of via donation to the school, where in
they may be used to make recycled artworks, environmental conscious paraphernalia
such as eco-bricks, or be sold to junk shops. This way there is no limited waste
produced from manufacturing the masks. Waste (strictly no wet) will be disposed twice
a week.

Plastic and Paper

Wastes

Donated to the
School

The School Sells the The Plastic and Paper

Allocated Plastic and Wastes are Kept
Papers to the Junkyard

The Plastic and Paper The Plastic and Paper

Wastes are Used to for Wastes are Used to
Environmental Purposes Create Recycled
Like Ecobricks Artworks
J. Quality Control System

This section indicates that the materials, specifically the PP mask case, the boxes for
packaging, and the transparent water proof vinyl sticker paper will be received from the
suppliers before the main production. Before producing the cases, the orders will be
organized by the order manager. In here, the order manager will finalize the designs and
color of the case the customers ordered. As for the operation team, they will be the ones
to make use of the equipment at hand, like the computer and inkjet printer after the
orders are finalized; this is main production of the PP mask case/holder as well as the
packaging of orders. And then right after the production, the final product or output will
then be prepared and inspected if there are no defects or problems with the design or
color of the case. And then if there are no more problems, the case is ready for shipment,
delivery, or pickup but if defects are found, then the operation team will redo the process
making sure that the order is right this time.

SUPPLIER
 Raw materials received

ORDER MANAGER
 Quantity and quality
checked

OPERATION TEAM
Product Shipment
 Production control (use of
Repair equipment for
production)

SHIPPING MANAGER

Rejected  Inspection of output Approved

K. Production Cost

The total production or the total units to produce in the start-up year will be 1,422
units. The production of the 1,422 units of the case will take up for a total of Ninety-
three thousand eight hundred fifty-two pesos only (Php 93,852.00) per year at a unit
cost of Sixty-six pesos (Php 66.00).

Table 5
Detailed Production Cost

Direct Materials Plastic Case Php 20.00

Printed Sticker 25.00
Packaging Box 10.00 Php 55.00
Direct Labor Design and Print 2.00
Cut and Paste 2.00
Packaging 2.00 6.00
Overhead 5.00
TOTAL UNIT COST Php 66.00
Total Target Units 1,422
Total Production Cost Php 93,852.00

9993,852.00
IV. ORGANIZATIONAL PLAN

A. Legal Forms

Segura Prima is a Spanish and French words which means secure first, where its nature
is sole proprietorship, it is a sole proprietorship where the proponent will invest capital
or resources to undertake all decisions. Segura Prima is a retailer of case mask that can
be customizable depending on customers’ choice/preference. Segura Prima will be a
school-based business where ABM students, more specifically Young Entrepreneurs
Society (YES) club members are the one who will operate the business. To recognize
and to legally operate, the students will propose a pilot project to the administration of
Canossa College San Pablo City to start the business, also to serve as interdisciplinary
performance task as well as immersion for the upcoming ABM students. With regards
to the business legal forms, it is clear that when the project proceed to a wider range of
customer the business proponent must comply all the regulatory requirements.

B. Organizational Structure

MANAGER

Marketing and Shop Administration

Business Operations and Human Quality Control Finance
Development Team Leader Resources

Worker 1 Cashier

Worker 2

Worker 3
C. Qualifications and Benefits of Officers and Workers

People in this business are envisioned and prepared to serve its customers
enthusiastically and truthfully. Each of the members has an assigned task and duty that
they perform well in order to fulfill their vision and mission in the business. The
members are assigned to produce and work on the sales of their products while the
manager is the one presides and leads the group into the right path to success and high
profit. Starting this business, students of Canossa College of San Pablo City, specifically
Senior High School ABM students will be in charge and will be given a specific group,
task and schedule to run the business. Students who performed the tasks will receive a
piece-rate pay for production workers and per hour pay to administrative positions.

MANAGER
The manager plays a fundamental role in driving business growth and is the one who
oversees and manages the business and held accountable for every major decision or
action that will affect the business. Since ABM students will manage the business hub,
it is vital to have a strong leadership experience and skills, great at organizational, oral
and communication skills.

MARKETING POSITION & BUSINESS DEVELOPMENT OFFICER

As marketing and business development officer, all efforts in finding customers to boost
sales will be the utmost concern. More so, finding potential and new products to handle
and introduce to the market. The member assigned in this position is expected to be
good both in written and oral communication. Persuading or convincing skills a plus
factor. He/she must also be well-versed in handling and maintaining social media
accounts.

SHOP OPERATIONS TEAM LEADER

The shop operations team leader must be knowledgeable on how the product must be
handled from first to last step. Shop operations team leader must have great
communication, management, and interpersonal skills. He / She also must have a strong
personality and discipline. Its main role is to ensure efficient flow of operations at all
times aside from ensuring that all concerns and updates will be coordinated at once to
the manager.

SHOP WORKERS
Shop workers 1, 2, and 3 should be well-versed in performing all the tasks identified in
the process, efficiently. They must also have good interpersonal skills and keen to
details to avoid or minimize errors.

ADMINISTRATION/HUMAN RESOURCE OFFICER

Administration and Human Resource Officer must provide administrative support to
ensure efficient operation of the office. He/she must be capable of answering phone
calls, setting meeting schedules, monitoring of office order and supplies,
accommodating guests, and maintaining announcements and bulletin board. The officer
is expected to perform assessment of workers qualifications and performances regularly
in coordination with the production team leader. Lastly, He/she must have excellent
interpersonal and communication skills.

QUALITY CONTROL OFFICER

Quality Control Officer is assigned to prepare quality control policies to be
implemented. He/she must be keen to details and has excellent command when it comes
to standards.

While quality control Inspectors check the quality of incoming and outgoing materials
or products for a company, as well as the customization procedures, this job involves
tasks such as keeping track of defects, product performance analysis, and overseeing
correct flow of procedures are met.
FINANCE OFFICER
Finance officer is responsible in the preparation of financial reports, safekeeping and
maintaining financial records, controlling release of funds, and overseeing the
performance of the Cashier. The assigned member should report to the general manager
all necessary concerns that will affect financial standing of the business. He/she must
have good accounting skills.

CASHIER
Part of his/her role is to handle daily sales transactions including records and cash
payments. Assigned member must be capable in issuing receipts and cash change.
After-sales concerns must initially be handled by him/her. Cashier is also responsible
for cash box safekeeping and submit to on-the-spot cash count for control purposes.
This officer must have good basic accounting skills.

D. Office Supplies and Equipment

If the business will be managed virtually in its start-up, there will still be a physical
location for it. To divide the business from home, a separate room will be reserved. The
office serves as a place to perform all business transactions from posting for online
promotion. Since the workplace will be more focused on documentation, office supplies
and equipment will be needed. For office supplies, a record book, bond paper, ball pen,
stapler, and correction tapes would be use for the written and printed documents. On
the other hand, office equipment like mono block chairs and tables for the workers to
work comfortably and efficiently. Electric fans are also needed for good ventilation of
the office. Printers for quick and simple printing of documents; stickers for the case.
For the desktop, since it is already available in the school we prefer to rent instead of
buying new to also minimize the expense. Storage box or drawers are needed for storing
the cases as well as documents. Office supplies will be maintained at its lowest level
and will only cost One Thousand Five Hundred Fifty Pesos Only (Php 1,550) for the
first year. Shop and office tools and equipment will be coming from second hand
purchases or donations to minimize capitalization.
E. Gantt Chart of activities

The proponent listed tasks need to be done to prepare K’s Essentials in its start-up. If
schedule will be implemented and followed, Canossa College will feel the presence of
K’s Essentials right in time.

F. Administrative Expenses

To cover for K’s Essentials daily operations, the proponent will focus on these initial
accounts.

Workers Allowance
All workers who will render their service are entitled to this allowance.
An attendance (log-in, log-out) record book will be maintained to
check hours to be paid.
Advertising
The project will launch different promotional activities of minimal
costs and with simple yet usable prizes for students and other
customers.
Office Supplies
For the shop to perform, record and maintain daily transactions, several
essential office supplies should be present in the shop.
Utilities
This account will cover club’s share in water, electricity, and internet
connectivity. As the shop will be occupied and operational during free
and official time allotted for the students only.
Transportation
This will cover tricycle fees for scheduled meet ups and deliveries and
for materials purchases other than items for delivery to the shop.
Repairs and Maintenance
This account is intended for unexpected printer/desktop breakdowns
and need to be checked or repaired.
Depreciation
All assets like desktop, printer, storage cabinet, wooden table, and
electric fan will be properly recorded and depreciated.
Charitable Contribution
This account will be a commitment for the institution it serves. The
amount will secure one slot for scholarship fund. This may increase in
the succeeding years if the operations will bring favorable results.
V. FINANCIAL PLAN

A. Total Project Cost

Normally, any business has to spend money for permitting purposes from the local
government and other regulatory agencies to secure the business its own legal entity
and legitimize its operations. But since the project is designed as school-based, no fees
are to be charged against the books of K’s Essentials.

All assets needed for the project to commence are also valued and considered.

Lastly, the proponent set the first two months allowance for inventory of materials and
administrative/operating expenses. The total project cost for K’s Essentials to kick off
is Forty-four thousand four hundred sixty-six pesos only (Php 44,466,00).

B. Sources of Funding

Since Segura Prima is a school-based business to be managed by ABM strand students,

this will serve as its avenue for business operations exposure. Part of the efforts of
every club member is to contribute in raising the total start-up project cost amount
through collective efforts in launching different approved fund raising activities in the
campus. K’s Essentials can also accommodate borrowings from its members who are
willing to lend amount that will be instrumental in the project start-up. Borrowed
money from members’ savings will be paid accordingly from the project’s operations
before the school year ends.
 C. Projected Financial Statements

K'S ESSENTIALS
Projected Balance Sheet
April 30

ASSETS
Year 1 Year 2 Year 3
CURRENT ASSETS

Cash 22,462 35,234 48,680

Materials Inventory 18,770 19,709 19,709

TOTAL CURRENT ASSETS 41,232 54,943 68,389

NON-CURRENT ASSTES

Property, Plant, and Equipment 12,000 12,000 12,000

Less: Accumulated Depreciation 4,000 8,000 12,000

Net Book Value 8,000 4,000 -

TOTAL NON-CURRENT ASSETS 8,000 4,000 -

TOTAL ASSETS 49,232 58,943 68,389

LIABILITIES AND OWNER'S EQUITY

CURRENT LIABILITIES
Accounts Payable
TOTAL LIABILITIES 0 0 0
OWNER'S EQUITY
K, Capital 44,466 49,232 58,943
Add: Net Income 4,766 9,711 9,446
TOTAL OWNER'S EQUITY 49,232 58,943 68,389

TOTAL LIABILITIES AND OWNER'S EQUITY 49,232 58,943 68,389

 K's ESSENTIALS
Projected Income Statement
For the Year Ended April 30

Year 1 Year 2 Year 3

Gross Sales 140,778.00 147,816.90 147,816.90

Less: Cost of Sales 93,852.00 98,544.60 98,544.60

Gross Profit 46,926.00 49,272.30 49,272.30

Less: Operating Expenses

Office Worker Allowance 4,800.00 4,800.00 4,800.00

Advertising Expense 5,270.00 4,479.50 3,807.58

Charitable Contributions 6,000.00 6,000.00 6,000.00

Office Supplies Expense 4,250.00 1,550.00 1,550.00

Utilities Expense 14,400.00 15,120.00 15,876.00

Transportation 1,440.00 1,512.00 1,587.60

Repairs and Maintenance 2,000.00 2,100.00 2,205.00

Depreciation 4,000.00 4,000.00 4,000.00

42,160.00 39,561.50 39,826.18

Operating Income 4,766.00 9,710.80 9,446.12

Less: Other Expense (Tax)

NET INCOME 4,766.00 9,710.80 9,446.12

 K's Essentials
Projected Statement of Owner's Equity
For the Year Ended April 30

Year 1 Year 2 Year 3

Beg. Bal 44,466 49,232 58,943
Add: Profit 4,766 9,711 9,446
Less: Drawings

End Balance 49,232 58,943 68,389

K's Essentials
Projected Cash Flow Statement
For the Year Ended April 30

PARTICULARS Year 1 Year 2 Year 3

Cash Flow from Operating Activities:

Net income 4,766 9,711 9,446

Add: non-cash expenses

Depreciation 4,000 4,000 4,000

(Increase)/Decrease in Inventory (18,770) (939) -

Net Cash Inflow (10,004) 12,772 13,446

Cash Flow from Investing Activities:

Purchase of Property, Plant, and Equipment (12,000) - -

Cash Flow from Financing Activities:

Initial investment 44,466 - -

Net Cash Inflows (Outflows) for the Year 22,462 12,772 13,446

Beg. Balance - 22,462 35,234

End Balance 22,462 35,234 48,680

D. Notes to Financial Statements

K's Essentials
Office Worker Allowance

Rate Per
Hours Duty Amount
Positions (6) Hour
Per Month (Php)
(Php)
Manager 100
Shop Team Leader 100
Marketing and Business
100
Development 5 20
Admin / HR 100
Quality Control 100
Cashier 100
Monthly Salaries for approximately 120 hours for six
600
positions/functions

Yearly Office Worker Allowance 4800

K's Essentials
Marketing Activities For The Year

Y1
Cost
Marketing Activity Details
(Php)
Tie-Ups with Canossian (15) Small Desktop Poster 750
entrepreneurs.
Referral code Freebies 2,140
Free mask for the first 30
Introductory Promo 60
customers.
Pick-a-Prize
Year-round promo 1,000
Simple school supplies (100)
Buy 10 mask case plus one for the
Christmas Promo first 20 customers (Christmas 1,320
season)
TOTAL 5,270
 K's Essentials
Office Supplies

MONTHS
ITEMS Qty.
1 2 3 4 5 6 7 8
Record Book 1 40 40
Bond Paper (Ream) 1 160 160 160 160
Folder 10 30
Expanding Envelopes 2 50
Pens 6 30 30 30 30 30 30 30 30
Stapler 1 170
Staple Wire (Box) 1 50
Tape Dispenser 1 80
Clear Tape 6 90
Correction Tape 2 30 30 30 30
Small Cutter 1 800
Heavy Duty Scissors 1 150
Manual Shredder 1 250
Mono Block Stools 10 1500
Total Per Month (Php) 3430 30 220 30 260 30 220 30

Office Supplies for the year Php 4,250

K's Essentials
Utilities Expense

Per Month
Accounts
(Php)
Electricity 800
Water 100
Internet Subsidy 500
Communication (calls and text) 400
Total Per Month 1,800
Per Year 14,400
 K's Essentials
Transportation
Per Month 180
Per Year 1,440

K's Essentials
Repair and Maintenance
Per Month 250
Per Year 2,000

K's Essentials
List of Assets and Depreciation Schedule

DEPRECIATION
PROPERTY, PLANT, AND EQUIPMENT
SCHEDULE
Acquisition Total Useful Annual
ITEMS Qty. Cost Cost Life Depreciation
(Php) (Php) (Years) (Php)

Desktop 1 3 1167
3,500 3,500
Printer 1 3 1667
5,000 5,000
Storage Cabinet 1 3 333
1,000 1,000
Table 1 3 333
1,000 1,000
Electric Fan 1 3 500
1,500 1,500
5 TOTAL
12,000 4,000
* Costing based on second-hand items
E. Profitability Ratios

Year 1 Year 2 Year 3

ROI
Return on Investment 10.72% 21.84% 21.24%

Payback Period 1.89 years

Sales Ratio 10.16% 19.71% 19.17%

 Return on Investments
Year 1 Year 2 Year 3
Net Profit Php 4,766.00 Php 9,710.80 9,446.12
Divide: Total Php 44,466.00 Php 44,466.00 Php 44,466.00
Investment (x100)
Total ROI 10.72% 21.84% 21.24%

 Payback Period
Payback period is the length of time required for an investment to recover its
initial outlay in terms of profits or savings.
Cost of Project/Investment 44,466.00
Divide: Annual Cash inflows 23,576.34
Payback Period: 1.89 years

 Net Income: Sales Ratio

Year 1 Year 2 Year 3
Net Income 4,766.00 9,710.80 9,446.12
Divide: Net Sales 46,926.00 49,272.30 49,272.30

Net Sales: Sales Ratio 10.16% 19.71% 19.17%

  Break-Even Point
The break-even point is the point at which the total cost and total revenue are
equal. It allows the determination of what is needed to be sold monthly to cover
costs of doing business.

Fixed Cost 19,440

(Divide)
Price 99
Subtract: Variable Cost 66

Break-even Point (in units) 589

Break-even Point (in pesos) Php 58,311.00

E. List of Assumptions Used

 5% increase in sales in year2. Year 3 the same with year 2 (no increase).
This is in anticipation of wider reach after a year it has positioned itself.
 5% increase in Utilities, Transportation, and Repairs & Maintenance starting
year2.
 15% decrease in the Advertising Expense starting year2. This is in recognition
of people’s awareness of K’s Essentials’ presence in the market. Remaining
activities will maintain marketing activities of the project.