Sample Paper Managerial

Republic of the Philippines
BATANGAS STATE UNIVERSITY

The National Engineering University
JPLPC-Malvar Campus
G. Leviste Street, Poblacion, Malvar, Batangas, Philippines 4233
Tel Nos.: (+63 43) 778-2170; 778-6633 loc 306
COLLEGE OF ENGINEERING AND COMPUTING SCIENCES
TITLE
In Partial Fulfillment of the Requirements for the Degree of

Bachelor of Science in Industrial Engineering in
Managerial Accounting (IE 409)
Name
ENGR. JOEL R. CORNEJO

Course Instructor
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TABLE OF CONTENTS
Page
CHAPTER
I. PROJECT SUMMARY
Introduction
A. Name of the Enterprise…………………………………..3
B. Location………………………………………………….4
C. Descriptive Definition of the Project…………………….4
D. Long Range Objectives…………………………………..5
E. Feasibility Criteria……………………………………….6
F. Highlights of the Project…………………………………7
G. Major Assumptions……………………………………...14
H. Definition of Terms……………………………………..16
II. MARKET STUDY
A. Product Description……………………………………..18
B. Demand Analysis………………………………………..21
C. Supply Analysis…………………………………………24
D. Demand-Supply Analysis……………………………….27
E. Price Study………………………………………………28
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F. Factor Affecting the Market…………………………….29
G. Market Share Analysis………………………………….30
H. Marketing Program……………………………………..31
III. TECHNICAL FEASIBILITY
A. The Product……………………………………………..34
B. Manufacturing Process…………………………………38
C. Plant Size and Production Schedule……………………42
D. Machineries and Equipment……………………………44
E. Plant Location………………………………………….48
F. Plant Layout……………………………………………49
G. Building and Facilities…………………………………51
H. Raw Materials and Supplies……………………………55
I. Utilities…………………………………………………60
J. Waste Disposal…………………………………………62
K. Production Cost…………………………………………62
L. Labor Requirements…………………………………….63
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LIST OF TABLES
Tables
LIST OF FIGURES
Figures
LIST OF PLATES
Plates
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CHAPTER I
PROJECT SUMMARY
The project summary contains the overview of the study. The present name of the
enterprise, location, project long term goals, nature of industry and a brief description of
different feasibility criteria. It also includes history and timetable of the project that serve
as guidelines on developing the project and establishing the business and major
assumptions that could make the project feasible.
Introduction
Fresh and processed vegetables are a fast‐growing segment of the food industry
and occupy an important place in the global commerce and economy of many countries.
Fresh‐cut and ready‐to‐eat vegetables are the fastest‐growing segment of the food
industry. Increased demand for vegetables and vegetable products is driven by health‐
conscious consumers who incorporate vegetables into their diets, based on the
vegetables’ nutritional value and a variety of health benefits. Various studies have
demonstrated the importance of vegetables to human health, contributing fiber, vitamins,
minerals, bioactive phytochemicals, and other nutrients in our diet. (Handbook of
Vegetables and Vegetable Processing)
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A healthier variety of cookies are what we are in cognizance. For this brand
perception that the proponents formalize to linger the interest of the buyers and also the
consumer with the own version of Veggie Cookies. The researchers introduce varieties of
flavor cookies that consumers would love it: ginger squash and ginger sweet potato
leaves. The cultivation of vegetables is partially important for it has an increasing demand
for the people continuously eating or using it. Many vegetables like Sweet Potato Leaves,
Squash and Ginger have been used since ancient time for different purposes. They are used
as source of active ingredients for the production of alternate medicines, pesticides and as
well as additive in foods. Cookies are loved by everyone. Cookies can be eaten anytime
and anywhere. Eating cookies is one of the favorite past times of most people especially
children. Cookies are limitless and can have whatever the body could possibly want. In
short, eating cookies is cannot be controlled as long as one’s body can handle it.
A mixture of vegetable and a cookie is proposed by the proponents. They come
up with an idea of generating the combination of vegetables and cookies to meet the
admiration of many people for cookies, but this propose is way different because its
ingredients are nutritious unlike the existing cookies nowadays. Through vegetable
cookies, people will become healthy because the main ingredient used in producing is
nutritious. At the same time their cravings for cookies will also be satisfied.
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The proponents observed that lots of people are fond of eating cookies without
being considerate with the health benefits the cookies can give. So, the proponents have
coped up with an idea of adding ground ginger and sweet potato leaves/squash in cookies
putted a new twist for cookies. The business is expected to serve great satisfaction to
customers’ taste buds and to the heart of the customers. The proponents want to deliver
happiness thru cookies and help build inexorable relationships like the one that the
researchers have.
Nutri-cookies Manufacturing Enterprise aims to provide a special type of cookie.
It is situated in Brgy. Santor, Tanauan City, Batangas amd has a lot size of 200 square
meters. The company will produce cheap but high-quality nutritious cookies in the
market. The proponents named the firm Nutri-cookies Manufacturing Enterprise so the
consumers will be easily become familiar with the product and its benefits as well.
A. Name of the Enterprise
Thinking for a name of business is the first step in establishing a business to be
recognized. It is the first impression the public will have of the growing business. A
business name is one of the essential things to be prepared on starting a business.
The company will be named Nutri-cookies Manufacturing Enterprise at Brgy.
Santor, Tanauan City, Batangas. The firm produces a cookie made up of sweet potato
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leaves/squash and ginger as one of its raw materials. The proponents came up to this
name so the people would easily recognize the nature and framework of the business.
Figure 1.1 Company Logo
B. Location
It is very important to consider the most suitable site for the business to achieve
the maximum marketability and also the distance of the firm from the suppliers. Nutri-
cookies Manufacturing Enterprise will be located at Brgy. Santor, Tanauan City,
Batangas, with a land area of two-hundred square meters (200 sq.m.).
The location of the company is beside the highway road and through that, the
transferring of raw materials and finished products will be easily conducted. The location
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is near to its target market in order to deliver the product to the consumer on the fastest
way. The availability of electricity, water supply, and workforce needed which are
essential factors to operate a business.
C. Descriptive Definition of the Project
To build successful business named, Nutri-cookies Manufacturing Enterprise, is
the main objectives of this project. The enterprise produces a variety of cookies made
from vegetable but the main course is from sweet potato leaves/squash which has one of
the top benefits content and due to the fact that sweet potato leaves/squash has the ability
to improve the quality of sight, strengthen the immune system, helps in bone health, and
prevent cancer. The proponents assure that the finished product will conform to the
standards required by the authorized government agencies.
Nutri-cookies Manufacturing Enterprise will ensure the products are made
available and affordable. The business goes with the flow of the trend of market and
continuously improves the overall production. The fact gathered by the researchers make
the business more reasonable to be established in the market.
D. Long Range Objectives
With the goal of the business to be well known in industry by slowly adding more
branches in the different parts of the country for providing the healthy cookies, the
proponent’s goal is to offer a service that will satisfy the consumer. In every enterprise
such as manufacturing business it is essential to have a long-range objective that could

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help build strong relationship with the customers and to achieve its aim in staying longer
in the world of business.
Nutri-cookies Manufacturing Enterprise aims to improve the benefits and satisfy
the target markets demand for almost 5 years and assumes to earn income for those years.
The company will also focus to have its own market share, overtaking the competitors
regarding the quality of the products and customer service.
To sum up, the company’s long-term objective is to seek continuous improvement
in all aspects or areas of the company including customer service, quality, and
innovation.
E. Feasibility Criteria
The feasibility of the project can be judged based on marketing aspect, technical
aspect, financial aspect, management aspect and socioeconomic aspect with the main
reason of attaining both profitability and the impact to the socioeconomic environment
which could make this project feasible.
In terms of marketing aspect, it shows that there is a demand for veggie cookies.
Based on the survey conducted, 92% of respondents in Tanauan City were willing to buy
the product.
Regarding technical aspect, shows that the raw materials and equipment needed
are available and there is no shortage in terms of the source of the main ingredients.
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In financial aspect, it involved the total investment needed from the combination
of all the building and plant construction, equipment, and machineries, operating and
registration and all miscellaneous fees. The firm has a total investment of Php
2,500,000.00.
Regarding management aspect, it includes the form of business organization
suited for the proposal subject, the people who will run the organization, the number of
operators and its qualifications needed to run the operation, their compensation and lastly
the projected time table before the project is implemented.
In socio-economic aspect, it concerned with social and economic factors
contributed by the business. Since the firm’s product is healthy and nutritious it will give
benefit to the consumers. This will also give employment to all viable applicants for the
firm’s vacant position.
F. Highlights of the Project
The highlights of the project include the history, nature of the industry, and mode
of financing. These components give details on how the researchers come up in
establishing a business. Furthermore, the created timetable is emphasized here to
familiarize the readers with step-by-step procedures.
1. History
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Vegetables are healthy. It can also be converted to other different food products
but with a twist resembling the vegetable cookies, so that customers will be more
convinced to buy this product. Cookies including chips delight, butter cookies, chips
ahoy and more others are the preferred snacks of many Filipinos. Cookies are one of the
best things to munch on with tea and other beverages. The all-time favorite for all those
who love tasty and healthy snacks. But, when hearing the word cookies, it may think of
all the butter and sugar. When in reality, it has benefits for the body. It can be an
alternative snack everyday than other unhealthy snacks because contain good nutrition to
provide energy intakes such as sugar and carbohydrates and the best part is that it is very
tasty.
Veggie Cookies developed by Nutri-cookies Manufacturing Enterprise is cheaper
than other cookies in the market. Since the increase in demand of cookies is growing
rapidly, this captures the interest of the researchers to develop cookies that satisfy the
wants of the consumers. Squash/Sweet Potato Leaves as the first vegetable to be
manufactured by the firm is a vegetable food which is available within the areas of
Tanuan City, Batangas.
The researchers make this product proposal for the consumers that serve a healthy
food that will enjoy not only for adults but also for the young ones. Promoting a healthy
and convenient way of eating by introducing varieties of Veggie Cookies to the public
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consumers would also benefit not just the consumers with the health nutrition content it
has but also helps the Filipino farming industries in the country.
2. Project timetable and status
The proponents established timetable activities to obtain good planning and
scheduling of the proposed project which serve as a guide in performing task that are
essential for the completion of the project.
The following are the list of the company activities to be accomplished:
a. Project Conceptualization and Identification (August 2019)
In the project conceptualization and identification, the researchers considered the
need of individual customers for low cost yet nutritious cookies. The researchers
searched on how to meet that need while considering the innovation or modification of
existing cookies. With this in mind, they came up with the company’s product cookies
made of sweet potato leaves/squash and ginger. Then, it was subjected to evaluation for
approval.
b. Preparation of Project Feasibility (August 2019- February 2020)
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The proponents analyzed and gathered data about cookies, the demand and supply
of the existing cookies in the market to have a clear perspective on how to set up a
manufacturing. In relation to data gathering, the proponents went to libraries to sustain
the information needed to pursue the study.
c. Negotiations and Putting-up Equity (February 2020- March 2020)
The proponents decided to form partnership where individual shared a capital for
the establishment of the whole business. It started to negotiate with the different suppliers
of the materials needed in the company as well as the possible supplier or raw materials
for the manufacturing. The proponents critically chose their suppliers based on different
factors such as price of the raw materials, location and its capacity to supply.
d. Renting of Facilities (March 2020)
The proponents acquired land to be able to build establishment in appropriate
location. The plant location chose based on the proximity of their target market, utilities,
supplier, and manpower. It also considered the accessibility and the convenience of the
transportation of products from the company to its end user.
e. Registration and Securing Permits (March 2020)
Completion of business permits and other important permits is necessary as an
indispensable requirement in operating a business.

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f. Hiring of Personnel/ Workers (April- May 2020)
Hiring requires specific skills, knowledge, and manpower for the operation in
order to start the operation of the company including orientation and training.
g. Purchasing of Machineries, Tools, Equipment, and Materials (May-June 2020)
Suppliers like furniture and fixtures, tools and equipment were ordered from the
suppliers and set on the working place to promote efficiency and productivity.
Machineries will be set based on the standard parameters to facilitate the smooth start of
the operation.
h. Marketing and Advertising Strategy (September-October 2019)
The marketing people established introduction of the product. Strategies and
techniques were provided to easily promote the product. One way in promoting the
product is through social media, since it is one of the most popular and the easiest way of
advertising.
i. Normal Operation (January 2021)
The start of Nutri-cookies Manufacturing Enterprise operations.
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Table 1.1
Gantt Chart
2019 2020 2021

Activities AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC JAN
A. Project Conceptualization and
Identification
B. Preparation of Project Feasibility
C. Negotation and Putting-up Equity
D. Renting of Facilities
E. Registration and Securing Permits
F. Hiring of Personnel/Workers
G. Purchasing of Machineries, Tools,
Equipment, and Materials
H. Marketing and Advertising Strategies
I. Start of the Normal Operations
3. Nature of Industry
The business will be in line with the cookies manufacturing industry. The main
product of the company is veggie cookie made up of sweet potato leaves/squash and
ginger. The demand for cookies reveals that there is still an opportunity to enter and
penetrate the market because of the increasing demands for the product. The
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establishment of Nutri-cookies Manufacturing Enterprise will also benefit the Tanauan
City, Batangas and its nearby communities in terms of employment and programs.
4. Mode of Financing
The project will have a total estimated investment cost amounting to Php.
2,500,000.00 of which 15% will be coming from bank loan and the remaining 85% will
be equally divided to the proponents namely Rosechelle, Patrick, and Armella. The profit
and the losses will be equally divided.
5. Investment Costs
The investment cost gives an idea to the total capital of the proponents that is
needed to construct the building. It shows the amount needed such as rental cost and
machines. These data provide the bases on the computation of financial feasibility of the
project.
The total cost of the project includes the factors that were needed to be considered
in determining the total investment. Some of them are the land cost, equipment, facilities,
etc. These factors all contribute to reach the planned set up for the firm. Each project is
different and merits an individual approach a clearly defined pathway to create a clear,
unambiguous definition of the costs of Nutri-cookies Manufacturing Enterprise.
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The table of the summary of total investment cost for the business is shown in
Table 1.2. The researchers made sure to reach their goal which is to assure the sufficiency
of the production of the firm. The total investment cost covered the first three months of
the operation of the business.
Table 1.2
Summary of Investment Cost for the First Three Months
Particulars Amount
Building 945,492.20
Land 270,000.00
Office Machineries and Equipment 46,895.00
Office Furniture and Fixtures 13,678.00
Production Machineries and Equipment 87,341.12
Total Plant, Property and Equipment 1,363,406.32

Direct Materials 260,967.09
Indirect Materials 351,120.00
Labor Cost – Admin 138,000.00
Labor Cost - Production 80,400.00
Office Supplies 3,153.00
Office Direct Expense 1,140.00
Production Miscellaneous Supplies 16,948.50
Utilities Expense 52,130.43
Fees and Licenses 4,970.00
SSS Contribution 14,610.00
Philhealth Contribution 5,628.00
Pag - Ibig Contibution 4,368.00
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Total Working Capital (3 months) 933,435.02

Total Operating Cost 2,296,841.34
Cash for Contingencies 203,158.66
Total Investment Cost 2,500,000.00
G. Major Assumptions and Summary of Findings and Conclusions
The following are the assumptions and summary of findings during gathering data
about the feasibility of the product of the proponents.
1. Market Feasibility
Market Feasibility involves analyzing the existing market demand and supply of
the product and identifies the feasibility of the business to enter in the marketplace.
Proponents found out that there is a demand for the Veggie Cookies through analysis of
its market aspect. The location is profitable because it is accessible in the individuals.
Development of strategies to encourage consumers to purchase their product was done
given that the market feasibility yield results.
2. Technical Feasibility
Technical aspect is considered crucial in a project feasibility study. The
proponents will identify all necessary equipment and materials for the production of
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veggie cookies. In the study, the firm can fulfill 2% of the market gap: This is through
assessment with the manpower requirements and the production schedule of a total of
242 normal working days for the year of 2019 given an efficient rate of 0.72. This means
that the firm can produce 1,120 packs of 30 grams Nutri-cookies per day. Technical
Feasibility also includes the design of the facilities and presentation of the location of the
company as well as the plant layout.
3. Financial Feasibility
Since the Nutri-cookies Manufacturing Enterprise is private owned company, the
investment will come from the three owners of the company. The investors agreed to
contribute equally. The total investment cost of Nutri-cookies is amounting to Php
2,500,000.00. The first year of the business will earn Php 2,707,998.82.
4. Socio-economic Feasibility
As for the socioeconomic aspect of the Nutri-cookies Manufacturing Enterprise to
the growth of the company is by paying operating expenses like legal fees, insurance,
property taxes etc. The benefits of the people around the firm cover the socioeconomic
impact of the study. The community will gain a lot from the firm in terms of
employment. Giving jobs to the people that will help the workers in their daily lives and
could establish a good relationship with the community.

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5. Management Feasibility
Quality Management is a big contribution for a business success. Wise use of
management principles would facilitate communication within the organization. The
management study deals with the form of ownership, job analysis, its management
structure, and company policies. Providing a quality product is the goal of veggie cookies
therefore, skilled and trained workers are needed.
H. Definition of Terms
Cookies. It is a baked or cooked food that is typically small, flat and sweet. It usually
contains flour, sugar and some type of oil or fat. It may include other ingredients such as
raisins, oats, chocolate chips, nuts, etc.
Gantt Chart. It is a chart, graphical depiction of a project schedule. It's is a type of bar
chart that shows the start and finish dates of several elements of a project that include
resources, milestones, tasks, and dependencies. Henry Gantt, an American mechanical
engineer, designed the Gantt chart. (Mitchell Grant, 2019)
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Marketing. It is the activity, set of institutions, and processes for creating
communicating, delivering, and exchanging offerings that have value for customers,
clients, partners and large society. (Marketing, 2017)
Market Share. This represents the percentage of an industry or market’s total sales that
is earned by a company over a specified time period. It is calculated by taking the
company’s sales over the period and dividing it by the total sales of the industry over the
same period. (Jindal, et al., 2016) It is computed based on the capacity of the company to
supply the product to the firm’s customers within the demand-supply analysis.
Nutrition. The process of providing or obtaining the food necessary for health and
growth.
Supply. It’s presented how much the market can offer. The quantity supplied refers to the
amount of certain good producers are willing to supply when receiving a certain price
(Economics, 2014).
Vegetables. A plant or part of a plant used as food, typically as accompaniment to meat
or fish, such as a cabbage, potato, carrot, or bean.
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CHAPTER II
MARKET FEASIBILITY
The market study is the most essential part of this feasibility study. Marketing
feasibility study is a system of business activities designed to plan, price, promote, and
distribute want satisfying goods and services to present in potential customers. This
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chapter includes the demand, supply, demand and supply situation, pricing strategies,
marketing program, promotions, and marketing budget. A careful analysis of the demand
and supply of the product is needed for it dictates the feasibility and profitability of the
entire project.
A. Product Description
Plate 2.1 Product
1. Name of the Product
The proponents choose the name Veggie Cookies came from Ginger and Sweet
Potato Leaves/Squash for customers to easily remember the brand name. It uses the word
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so that the consumer can easily recognize that the product is a kind of cookies. The newly
developed cookies have been considered as a healthy and delicious snack by it is made up
of the sweet potato leaves/squash and ginger has been arise as the product’s name. The
proponents came up with the idea of introducing a Veggie Cookies. A cookie that will
surely satisfy the taste of many and the same time a cookie that can admire by many as it
is healthier compared with other cookies in the market.
Unlike other vegetable, squash and sweet potato leaves grows not seasonal and
continuously grow in the society. In every meal in a house, squash is often the food to eat
and it is cookies in different options with a desirable taste. Likewise, squash is an all-time
favorite of many.
2. Features of the Product
The viability of cookies had made proponents to come up with the manufacturing
of Veggie Cookies that give and boost protein, lipids, crude fiber, and minerals with
increasing replacement level compared to control cookies. The proponents assure that
“veggie cookie’ is a unique with a good taste, nutritional package and above all, very
affordable the factors in buying a food product.
3. Uses of the Product
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The product intended for the children and adult to eat nutritious kind of cookies
that has many benefits.
4. Major User of the Product
Consumers are people or organizations who purchase products or services. They
are the end users in the distribution chain of goods and services. Without them, there will
be no business since a business is made for the consumers.
Nutri-cookies will be one of the best manufacturing companies that will provide
veggie cookie. In the study, the target market as well as the major consumers/users of the
proposed product is individuals.
5. Geographical areas of Dispersion
The location or areas where the products will be dispersing should be given an
importance to provide greater opportunity for the business.
The product Veggie Cookies is mostly found in the supermarket, bakery shop,
sari-sari store of Tanauan City, Batangas.
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B. Demand Analysis
Cookies are small edible cakes that can be eaten anytime and anywhere. Cookies
are available for all occasions like birthdays, couples, celebration, Valentine’s day, and
other seasons. Factors like reasonable and affordable price, quality of the product, and its
elasticity to meet the needs of the customers increase the chances that will patronize the
product. Customers that will patronize the product will be a great help in increasing the
demand.
Table 2.1
Historical Demand of Veggie Cookies
Year Historical Demand (per pack)

2015 8,924,751.50
2016 8,960,814.49
2017 8,998,435.02
2018 9,067,146.40
2019 9,465,696.36
2020 9,600,932.57
Sources: Individual Population in Tanauan who avails veggie cookies
Table 2.1 shows that the historical demand for Veggie Cookies product increases
for the past 5 years. This means that the increased in the percentage of the Veggie
Cookies reassured that there will be a good opportunity in entering the market. Demand
for study of veggie cookies is from individual’s population in Tanauan City, Batangas.
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Based on the survey conducted by the proponents, the historical demand of veggie
cookies in the market is cumulative.
Historical Demand (per pack)

9,800,000.00
9,600,000.00
9,400,000.00
9,200,000.00
9,000,000.00
8,800,000.00
8,600,000.00
8,400,000.00
2015 2016 2017 2018 2019 2020
Figure 2.1 Historical Demand of Veggie Cookies
In order to project the demand for the following years and to verify if the
enterprise will still to earn profit in the market, the historical demand gathered is from the
Philippine Statistic Authority, Census Population, Tanauan City, Batangas with respect to
the individual population that determines the number of consumers in the area. From the
number of populations in Tanauan City the demand for Veggie Cookies is determined.
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Year Projected Demand (per pack)

2021 9,736,168.79
2022 9,871,405.00
2023 10,006,641.22
Table 2024 10,141,877.43 2.2
2025 10,277,113.64
Projected Demand of Veggie Cookies
The projected demand as shown in Table 2.2 reveals that there still an opportunity
in entering the market because of the increasing demand for the product.
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Projected Demand (per pack)

10,400,000.00
10,300,000.00
10,200,000.00
10,100,000.00
10,000,000.00
9,900,000.00
9,800,000.00
9,700,000.00
9,600,000.00
9,500,000.00
9,400,000.00
2021 2022 2023 2024 2025
Figure 2.2 Projected Demand of Veggie Cookies
Figure 2.2 reveals that there is an increasing demand for veggie cookies. In order
to project the demand for the following years and to verify if the company will still earn
profit in the market, the historical demand was gathered.
The proponents gathered data for the past five years to have a significant analysis
that the projection would be reliable. Analyzing the historical and projected demand of
veggie cookies gives an overview on how the product can be a new entrant in the industry
C. Supply Analysis
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The supplies will be acquired every week to make sure that the ingredients are in
good condition and fresh making the product in better quality. Knowing the supply
capacity of the competitors is a vital aspect that needs to be taken into consideration.
Historical values of supply for the past years were based on the surveys conducted with
several public market, supermarket and other establishment around the areas of
dispersion as per total number of orders made.
Table 2.3
Historical Supply of Veggie Cookies
Year Historical Supply

2015 4,668,923.00
2016 4,815,166.00
2017 4,978,534.00
2018 5,095,070.00
2019 5,508,793.00
2020 5,560,190.40
Sources: Supplies of Cookies in the Market (Puregold, Waltermart, TSM, etc.)
Table 2.3 shows the historical supply of Veggie Cookies per pieces which the
demand grows higher than the past consecutive 5 years. This means, there is a potential
of having the veggie cookies manufacturing the chance to enter the market.
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Historical Supply (per pack)

5800000
5600000
5400000
5200000
5000000
4800000
4600000
4400000
4200000
2015 2016 2017 2018 2019 2020
Figure 2.3 Historical Supply of Veggie Cookies
Figure 2.3 shows that to historical the supply of Veggie Cookies for the following
years and to verify potential of having the veggie cookies manufacturing the chance to
enter the market.
Table 2.4
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Projected Supply of Veggie Cookies
Year Projected Supply (per pack)

2021 5,797,154.80
2022 5,993,119.20
2023 6,189,083.60
2024 6,385,048.00
2025 6,581,012.40
Projected Supply of veggie Cookies per piece was shown in the table form. The
projected supply revealed that an increasing supply will serve as an opportunity in
entering the market.
Projected Supply (per pack)

6800000
6600000
6400000
6200000
6000000
5800000
5600000
5400000
2021 2022 2023 2024 2025
Figure 2.4 Projected Supply of Veggie Cookies
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Figure 2.4 revealed that an increasing supply through years verify that the Nutri-
cookies Manufacturing Enterprise have a chance to enter the market.
D. Demand-Supply Analysis
The Demand-Supply Analysis demonstrates the gap between the demand and
supply. For this reason, the proponents analyzed and made a careful study in order to
determine the percentage of dissatisfaction on the market gap that needs to be filled. On
the contrary, a lower rate of dissatisfaction would mean a great risk in pursuing the
project.
Table 2.5
Demand and Supply Gap in Veggie Cookies
Year Projected Demand Projected Supply Market Gap

(per pack) (per pack)
2021 9,558,657.40 5,797,154.80 3,761,502.60
2022 9,677,479.57 5,993,119.20 3,684,360.37
2023 9,796,301.73 6,189,083.60 3,607,218.13
2024 9,915,123.89 6,385,048.00 3,530,075.89
2025 10,003,946.05 6,581,012.40 3,422,933.65
Table 2.5 shows the demand and supply gap. As shown, the demand per piece and
the gap were both increased. If the demand for the product is higher than the total supply,
it means that the product is feasible in the area.

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Projected Demand and Supply Gap of

Veggie Cookies
12,000,000.00
10,000,000.00
8,000,000.00
6,000,000.00
4,000,000.00
2,000,000.00
-
2021 2022 2023 2024 2025
Projected Demand Projected Supply Market Gap
Figure 2.5 Projected Demand and Supply Gap in Veggie Cookies
The graph above shows the projected demand and supply gap in the Veggie
Cookies Manufacturing for the following five years, starting from 2021-2025. The data
reveals a foundation and insights on how the new entrants in the food box market.
E. Price Study
In order for the Nutri-cookies Manufacturing Enterprise to achieve the target
market share, the company considered that the price of the product will be lesser than the
price of the other brand. The price of the product is sustained by the cost of the
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production of the veggie cookies and can build up the profit in selling the product. The
government policies for the price fixing, the purchasing the power of the customer, the
use of the product, and existing market price of the similar products are also considered.
This table shows the price of the product. The market price per pack (30grams) Veggie
Cookies is Php 27.46.
Particulars Cost Production Price

200,25
Direct Materials 1,043,868.36 6 5.21
Indirect Materials 1,404,480.00 200,256 7.01
Manufacturing
Overhead 1,717,162.83 200,256 8.57
Total 20.80
Add VAT (12%) 2.50
Mark Up (20%) 4.16
Selling Price/pc 27.46
F. Factors Affecting the Market
The market is the most important factor to consider as to production of the veggie
cookies. They should be well informed of the product through social media ads or even
through traditional promotions such as demonstrations to our target market. This will
dictate the volume of the products the researchers need to supply.
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In addition, technological equipment to produce sustainable supply of veggie
cookies will be developing to give continues supply on the market demand. Though the
stability of production cost cannot be fixing, the price of the veggie cookie will be
reasonable as to its importance and effectiveness.
Next thing is as the population increases, the demand for the product increases as
well because each member of the population has needs to be filled. However, these needs
change over time parallel to the population demographic profile (Population Critics,
2015, MH Nicholas)
Last thing is the price, it is usually viewed as the important factor that affects
demand. Product have different sensitivity to change in price. Consumers want to avail
the product at low price and less consumers at a high price (Economics, 2018, F.
Fernandez).
G. Market Share Analysis
The figure below represents the percentage of an industry, or market’s total sales
that is earned by a particular company over a specified time. Market Share is calculated
by taking the company’s sales over the period and divided by the total sales of the
industry over the same period. This metric is used to give a general idea of the size of a
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company in relation to its market and its competitors. It is the portion where the market
gap needs to be satisfying the business.
Market Share
2.39029385
026395; 2% Satisfied Demand
36.9614 Unsatisfied Demand
9419478 Market Share
1; 37%
60.64
8211
9549
551;
61%
Figure 2.6 Market Share
Figure 2.6 shown the demand and supply gap of veggie cookies in the market.
The figure illustrates the market share of 2% between the percentage of satisfied and
unsatisfied in demand and supply gap.
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H. Marketing Program
Marketing is defined as set of activities that involve any exchange of goods,
service and ideas with the main purpose of creating satisfied customer and consequently
making profit.
1. Product Strategy
Existing cookies manufactured by different companies are made up of common
ingredients, the Nutri-cookies Manufacturing Enterprise offers the newest kind of cookies
that made from raw materials that usually being disregarded by the people in the
community. This product is not harmful to the health of the users and to the environment
since the cookies is said to be health conscious product, nothing could harm the customer.
The main advantage was it is really proven to be healthy. This can also attract customers
because nowadays, millions of people are health conscious. Those many health benefits
can already be a reason for the ginger squash/sweet potato leaves cookies to be bought by
many.
2. Place or Distribution Strategy
Nutri-cookies Manufacturing Enterprise will be located in Brgy. Santor, Tanauan
City, Batangas. Since Tanauan City is the best avenue to put the business near in the
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potential buyers and also, the place is nearby to the supplier of the resources needed. It is
also accessible enough in terms of the mode of transportation.
3. Pricing Strategy
The proponents used cost plus strategy in order to set the price of Veggie Cookies
which is purchase cost+ operating cost+ mark-up+ delivery= selling price.
The proponents added all relative cost per piece like the purchase cost, related to
the raw materials needed to produce the product, the operating cost; this includes
machine operating cost, lighting, and other fixtures, and the mark-up of 30% to compute
the selling price. In this case, the manufacturing firm can set the price comparably to the
competitors.
4. Promotion Strategy
Promotion is an important part of building a business so that the proponents will
be able to know the strategies needed for the business to be successful. The proponents
will provide techniques and strategies that will introduce the product to the market.
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4.1 Free Taste, one of the most effective ways of getting people to discover and try your
products or services is by offering a Free Taste, a taste of what the product can offer is a
tried and true marketing strategy that once offered to people.
4.2 Website, fast paced technology in this modern world and surfing the internet is one of
the easiest ways to have quick access. The proponents will be using the free website in
order to reach a wider range of possible customers. This will be a great help for them to
know the concept behind the establishment of Nutri-cookies Manufacturing Enterprise.
4.3 Poster, it will be placed in the store. The design of the poster can catch the attention
of the customers because of the information provided as well as its aestheticist. Chosen
colors are pleasing to the eye and will surely boost the interest of the customers to eat the
product.
CHAPTER III
TECHNICAL FEASIBILITY
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This chapter tends to handover the technical feasibility of the project that deals on
the process it will undergo. This also provides operation process, plant size, layout and
location and production schedule, different product benefits as well as their function that
were indicated in order to analyze the technical factor of the product.
A. The Product
The business firm produced cookies made from sweet potato leaves/squash and
ginger. Sweet Potato Leaves is a plant that has been praised for its health benefits. It is
very rich in healthy antioxidants and bioactive plant compounds. The firm named
“Veggie Cookies” it is a product where the customers can avail anytime and anywhere.
Plate 3.1
Packaging
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The proponents are planning to produce different kinds of vegetable cookies, but
this study focuses on top high benefits content which is squash and sweet potato leaves.
The main ingredient, squash and sweet potato leaves, is a healthy choice to replace foods
that are high in calories and cholesterol. The proponents incorporate vegetables into your
diet to reduce the risk of chronic diseases and provide the body with the nutrients it needs
for good health.
Nutrition Facts Nutrition Facts

Serving Size: 10 pieces (30g) Serving Size: 10 pieces (30g)
Amount/Serving Amount/Serving
Calories 140 Calories from Fat 60 Calories 140 Calories from Fat 60
% Daily Value % Daily Value
Total fat 6g 11% Total fat 6g 11%
Total Carbohydrates 16g 9% Total Carbohydrates 16g 9%
Dietary Fiber 0.9g 5% Dietary Fiber 1g 5%
Sugar 5g Sugar 5g
Protein 3g 4% Protein 3g 4%
Sodium 70mg 2% Sodium 70mg 2%
Calcium 5% Phosphorus 4% Potassium 0.6% Calcium 5% Phosphorus 4% Potassium 0.6%
Iron 8% Vitamin A 9% Vitamin B1 0.8% Iron 8% Vitamin A 9% Vitamin B1 0.8%
Vitamin B2 4% Vitamin B3 5% Vitamin C 0.6% Vitamin B2 4% Vitamin B3 5% Vitamin C 0.4%
Ginger Squash Ginger Sweet Potato Leaves
Plate 3.2
Nutrition Facts
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Nutrition is the science that interprets the interaction of nutrients and other
substances in food in relation to maintenance, growth, reproduction, health and disease of
an organism. The figure above shows the stated facts about the Ginger Squash Cookies
on how it will benefit in many people. (Carpenter, 2014)
Table 3.1
Comparison of Ginger Squash/Sweet Potato Leaves Cookies Vs. Other Brands of
Cookies
BRAND X BRAND Y BRAND Z VEGGIE

COOKIES
Nutrition Facts
Serving Size: 10 pieces (30g)
Amount/Serving
Calories 140 Calories from Fat 60
% Daily Value
Total fat 6g 11%
Total Carbohydrates 16g 9%
Dietary Fiber 0.9g 5%
Sugar 5g
Protein 3g 4%
Sodium 70mg 2%
Calcium 5% Phosphorus 4% Potassium 0.6%
Iron 8% Vitamin A 9% Vitamin B1 0.8%
Vitamin B2 4% Vitamin B3 5% Vitamin C 0.6%
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The table above shows that the nutrition facts of a ginger squash cookies is better
than the other kind of cookies. The proponent’s product having 30 grams per pack while
the brand X having 43 grams, brand Y having 40 grams, and brand Z having 69 grams
per pack have 10 grams, 9 grams, and 14 grams of total fat and the ginger squash cookies
has 6 grams. The Ginger Squash Cookies, brand X has 5 grams, brand Y has 2.5 and
brand Z have 10.87 grams of saturated fat while the veggie cookies has 0 grams or 0%.
With their total carbohydrates, the brand X and brand Y, have 27 grams (10%) and brand
Z has 30 grams (11%) while the ginger squash cookies have 26 grams or 9%. The protein
plays an essential role in the body. The protein plays an essential role in the body. The
ginger squash cookies have 3grams of protein while the brand X, brand Y, and brand Z
have 1 gram, 2 grams, and 6grams of protein.
Moreover, the ginger squash cookies is also rich in vitamin A, B, C, calcium, and
iron compared to brand X, brand Y, and brand Z. Ginger Squash Cookies have 9% of
vitamin A, 10% of vitamin B, 5% of calcium and 8% of iron compared to the brand X,
brand Y, and brand Z that doesn’t have a vitamins, calcium, and iron.
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With this valuable information, ginger squash cookies can really become a great
competitor of other kind of cookies in terms of the wealth in health. A healthy cookie
named veggie cookies will be made a nutritious and delicious kind of cookies and will
surely bring a good taste that will make everyone buy over and over again.
B. Manufacturing Process
The manufacturing process in producing the Veggie Cookies is deal with in step-
by-step process. It starts from input of the raw materials, processing, unto delivery of
products to the customer.
1. Preparation of Raw Materials
The first procedure is preparation of all the needed raw materials. Materials that
will be used in making the Veggie Cookies will be ginger, butter, brown sugar, all-
purpose flour, baking soda, cinnamon, and salt, and chocolate chip. All the measurement
is all set standard such as what is required for the Veggie Cookies.
The proponents assured the raw materials are of high quality with the lowest
possible cost.
2. Peeling and Washing
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After getting all the raw materials, squash and ginger is peeled using peeler and
the sweet potato leaves is washed thoroughly to ensure that all possible dirt is removed,
getting ready for the boiling process.
3. Drying
After washing the sweet potatoes leaves, it needs to dry for the removal of the
water.
4. Boiling
The squash is boiled at a very hot temperature for about 10-15 minutes. This
process requires to mix the squash every 2-3 minutes. This is to ensure that all parts of
the vegetable are equally cooked.
5. Grinding
After boiling, ginger is grinding into smaller particles and will extract to get the
liquidize of the ginger. The finest grind ginger is best for easy mixing of dry and wet
ingredients.
6. Oven
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After grinding, the sweet potato leaves will put in the oven at a hot temperature
for the leaves to be crisp and will became a powder.
7. Mixing of Dry and Wet Ingredients
In this process, it is placed at the mixer for easy mixing of all ingredients. This
process takes about 5-10 minutes until it looks like dough in the bakery.
8. Molding
Molding is the process wherein the worker will mold the cookies and place on the
tray.
9. Baking
In this process, the worker will put the tray in the oven and heat it 350F for about
15minutes.
10. Packaging
The packaging of the veggie cookies will be in aluminum foil Ziplock including
the product logo.
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Table 3.3
Time Study
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Element No. Description Standard Time (s)

1 Preparation of Raw Materials 600
2 Peeling and Washing 1800
3 Drying 1800
4 Boiling 1800
5 Grinding 1800
6 Mixing of Dry Ingredients 3600
7 Molding 1800
8 Baking 900
9 Packaging 60
Table 3.3 shows that an average of 14,160seconds or 236 minutes batch of
making cookies can be done for a whole day of 8 hours of working by 4 associates. It
means 1120 packs of cookies can produce per day.
C. Plant Size and Production Schedule
Nutri-cookies Manufacturing Enterprise is located at Brgy. Santor, Tanauan City,
Batangas where the whole area is 200 square meters.
A production schedule is the timetable for the use of resources and processes required
by a business to produce goods or services. A typical business will modify its production
schedule in response to large customer orders, to accommodate resource changes to
reduce costs and to increase overall production efficiency.
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The production schedule of Nutri-cookies Manufacturing Enterprise is presented in
Table. This was identified after deducting weekends and holidays. The efficiency rates
are increasing as result of the higher product demand as it gets along in the industry.
Table 3.4
Nutri-cookies Manufacturing Enterprise Production Schedule
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A. In Days 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
Total Days 365 365 366 365 365 365 366 365 365 365
Less: Weekends 104 104 104 104 104 104 104 104 104 104
Less: Holidays 19 19 19 19 19 19 19 19 19 19
Normal Working Days 242 242 243 242 242 242 243 242 242 242
Less: Maintenance 5 5 5 5 5 5 5 5 5 5
Ideal Operating
237 237 238 237 237 237 238 237 237 237
Days
Less: Machine
4 4 4 4 4 4 4 4 4 4
Breakdown
Power Shortage 5 5 5 5 5 5 5 5 5 5
Normal
228 228 229 228 228 228 229 228 228 228
Manufacturing Days
B. Daily Production
Maximum Possible
1120 1120 1120 1120 1120 1120 1120 1120 1120 1120
Production
Efficient Rate 0.72 0.74 0.75 0.77 0.78 0.8 0.82 0.83 0.85 0.86
Practical Output 806.4 828.8 840 862.4 873.6 896 918.4 929.6 952 963.2
Rated Capacity 255,360 255,360 256,480 255,360 255,360 255,360 256,480 255,360 255,360 255,360
Less: Difference
51,072 40,858 33,342 30,643 25,536 20,429 15,389 15,322 12,768 7,661
between
Maximum Daily
Capacity &
51,072 40,858 33,342 30,643 25,536 20,429 15,389 15,322 12,768 7,661
Practical Output/
Day
Practical Output
204,288 214,502 223,138 224,717 229,824 234,931 241,091 240,038 242,592 247,699
before Interruption
Less: Output
4,032 4,144 4,200 4,312 4,368 4,480 4,592 4,648 4,760 4,816
Reduction
Possible Attainable
200,256 210,358 218,938 220,405 225,456 230,451 236,499 235,390 237,832 242,883
Production
D. Machinery and Equipment
Machines and Equipment will be purchased from Alibaba.com. ALibaba.com is an
online shop in abroad that offers a high quality of products. The procurement cost of
machine and equipment includes shipping and insurances.
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The following are the machine and equipment that will be used in the manufacturing
of the product:
1. Grinder Machine
This machine is used for grinding wherein the boiled ginger is grind until it
becomes easier to mix with the dry ingredients. The machine has a maximum capacity of
970 watts/hr.
Plate 3.3 Grinder Machine
2. Small Ginger Juice Extractor Machine
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This machine is used for extracting the ginger is grind it becomes liquid to
make it easier in mixing with the dry ingredients. The machine has a maximum capacity
of 100kg/h and a power consumption of 550W.
Plate 3.4 Small Ginger Juice Extractor Machine
3.Measuring Cups
A measuring cup or measuring jug is a kitchen utensil used primarily to measure
the volume of liquid or bulk solid cooking ingredients. This measuring tool is used to
measure all the ingredients needed.
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Plate3.5. Measuring Cups
4. Mixing Machine
This machine is used to mix all-purpose flour, ground ginger and sweet potato
leaves in a separate bowl. It has a maximum capacity of production 1000 pcs and a
voltage of 380V.
Plate 3.6 Mixing Machine

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5. Mold Nozzle Baking Tool
Mold Nozzle Baking Tool is used to mold the cookies for shaping it and place on
the tray. This tool has a weight of 315g.
Plate 3.7 Mold Nozzle Baking Tool
6. Oven Machine
This machine is used to heat the cookies in 350F for about 15 minutes. It has a
voltage of 220/380V and a power consumption of 10.2/18kW.
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Plate 3.8 Oven Machine
Table 3.5
Production Machineries Cost
Machine Quantity Cost (Php)
Grinder Machine 1 22,160.00
Small Ginger Juice Extractor Machine 1 10,192.79
Mixing Machine 1 15,246.00
Mold Nozzle Baking Tool 1 710.33
Oven 2 30,492.00
Exhaust Fan 2 8,540.00
Total 87,341.12
E. Plant Location
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Figure 3.1 Plant Location
The establishment location is the key successful operations and overall growth.
For the location, it is considered the manufacturing needs, customers, employees, and
equipment needed to complete the operation.
Nutri-cookies Manufacturing Enterprise will be located at Brgy. Santor, Tanauan
City, Batangas with a total land area of 200 square meters. The business will be open for
expansion for future purposes.
F. Plant Layout
The plant layout signifies the arrangement of machines, work areas, material
handling equipment, transport, and storing of different materials, products, tools, and
fixtures. The layout also considered expansion in the future, so the proposed layout is
designed which can be changed without much difficulty.
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Figure 3.2 Nutri-cookies Manufacturing Enterprise Plant Layout
Figure 3.2 had shown the plant layout of Nutri-cookies Manufacturing Enterprise.
The proponents make sure that the company will operate effectively but considering the
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part that the firm is startup a business, the objective is to ensure the efficiency in the
operations of the company.
G. Building and Facilities
Building Facilities must be calculated upon constructing a plant. Types of
facilities have a great implication in which is strength and durability included the quality
of the construction to be used.
Guard House
The guard house serves as the area of the security guard while securing measures
in the company during and out of production.
Administrative Area
This is the workplace area where the administrative personnel, executive and
other staff work. This area is furnished with computers and all other office supplies that
employees needed to perform their job.
Production Area
The company’s production area is where all the four major process of
manufacturing the product happens starting from cutting up to packaging of the product.
Several considerations are made in designing the production area. The proponents
ensure that the area will be easier for each operator to avoid incidents causing the
operation to be idle. The production area also provided signage’s for the safety of the
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employees inside the production. A good condition of the workplace is also considered in
designing the plant layout.
Storage
This is the area where the raw materials and finished products will be stored until
it is ready to be used in the production or ready to be delivered.
Comfort Room
Comfort room are essential in every business; it help prolonged the humanity of
every individual.
Table 3.6
Cost Summary of Building and Facilities
Materials Quantity Unit Unit Cost Amount
Cement 600 cubic meter 226.00 135,600.00
Gravel 60 cubic meter 1,200.00 72,000.00
Sand 60 cubic meter 800.00 48,000.00
12mm diax9m 680 pc. 130.00 88,400.00
16mm diax9m 410 pc. 231.00 94,710.00
Hollow Blocks 6200 pc. 14.00 86,800.00
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Sliding glass window 8 pc. 3,500.00 28,000.00
Total 553,510.00
Electrical
Plug socket 13 pc. 120.00 1,560.00
Electrical wire 55 Meter 20.00 1,100.00
Circuit breaker 1 pc. 400.00 400.00
Electrical Switch 13 pc. 24.40 317.20
Flourescent Lamp 12 pc. 545.00 6,540.00
Electric Pipe 70 pc. 120.00 8,400.00
Junction boxes 8 pc. 18.00 144.00
Gate valves 1 pc. 1,438.00 1,438.00
Floor Drains 4 pc. 208.00 832.00
Pipe elbow 14 pc. 7.50 105.00
Pipe connector 14 pc. 20.00 280.00
Pipe and Tubing

14 pc. 7.00 98.00
Clamp
Lavatory's 2 pc. 1,500.00 3,000.00
Urinals 2 pc. 650.00 1,300.00
Faucets 6 pc. 79.00 474.00
Sinks 4 pc. 800.00 3,200.00
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Blue Pipe(3m) 40 pc. 71.00 2,840.00
Teplon 12 pc. 35.75 429.00
PVC (10m) 5 pc. 120.00 600.00
Roofing
Trusses(2x3x12m) 75 pc. 485.00 36,375.00
Color Roof(2mx3m) 70 pc. 380.00 26,600.00
Bolts and Knots 80 pc. 24.00 1,920.00
Ridge Roll (1.5m) 16 pc. 250.00 4,000.00
Glutter (spanish) 10 pc. 250.00 2,500.00
Primer Paint 20 Liters 290.00 5,800.00
Paint 20 Liters 399.00 7,980.00
Total 118,232.20
Labor
Foreman 1 Person 45,000.00 45,000.00
Mason 3 Person 20,000.00 60,000.00
Piyon 3 Person 20,750.00 62,250.00
Welder 3 Person 25,500.00 76,500.00
Helper 2 Person 15,000.00 30,000.00
Total 273,750.00
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H. Raw Material and Supplies
There is a close relationship between the study of raw materials and supplies
required and other project formulation stages. Therefore, we need to examine and/or
assess issues pertaining to material and input requirements of a particular project. This
section listed down the required raw materials and supplies needed.
Table 3.7 shown the office supplies needed especially in the administration areas
mostly for bookkeeping and recordkeeping purposes of the company and it has a total
cost of Php 1,051.00
Table 3.7
Office Supplies Expense
Total Price
Item Quantity Unit Price per Month
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Ballpen (box) 1 45.00 45.00
1 ream bond paper (short) 1 155.00 155.00
1 ream bond paper (long) 1 185.00 185.00
Folder (short) 1 70.00 70.00
Folder (long) 1 60.00 60.00
Record Book 1 50.00 34.00
Staple (box) 1 60.00 60.00
Printer Ink 1 300.00 300.00
Receipt 1 42.00 42.00
Total 1,051.00
Table 3.8 shows the list of office tools which will be bought from Golden
Formosa, Tanauan City, Batangas. These tools are also needed in the company and the
accumulated amount of Php380.00
Table 3.8
Office Tools Direct Expense
Item Total Price per Month
Scissor 20.00
Stapler 110.0
61
JPLPC-Malvar Campus
Tel Nos.: (+63 43) 778-2170; 778-6633 loc 306
Calculator 250.00
Total 380.00
Source: Golden Formosa
Table 3.9 shows the list of production miscellaneous supplies which will be
bought from 167 Hypermart, Tanauan City, Batangas. These supplies are also needed in
the company to maintain cleanliness and had the accumulated amount of Php 5,649.50.
Table 3.9
Production Miscellaneous Supplies
Total Price per
Supplies Quantity Unit Price Month
Broom and dustpan (set) 2 75.00 150.00
Mop 1 200.00 200.00
Trash Bin 2 79.00 158.00
Toilet Paper (48rolls) 5 32.00 160.00
First Aid kit 1 185.00 185.00

62
JPLPC-Malvar Campus
Tel Nos.: (+63 43) 778-2170; 778-6633 loc 306
Liquid Soap 1 120.00 120.00
Gloves 1 250.00 250.00
Alcohol 1 154.00 154.00
Face Masks 1 250.00 250.00
Apron 1 150.75 150.75
Tray 1 251.25 251.25
Fire Extinguisher 1 3,500.00 3,500.00
Wall Clock 1 170.00 170.00
Total 5,649.50
Source: 167 Hypermart (Tanauan)
Table 3.10 shown the furniture and fixtures that are used for the operating
functions of the company. These are larger items of movable equipment that are used to
furnish and complete the company features that have a total cost of Php 11,345.00.
Table 3.10
Office Furniture and Fixtures
Furniture/ Fixture Quantity Unit Price Total Price
Office Chair 6 938.00 5,628.00

63
JPLPC-Malvar Campus
Tel Nos.: (+63 43) 778-2170; 778-6633 loc 306
Office Table 6 925.00 5,550.00
Filling Cabinet 2 10,500.00 2,500.00
Total 11,345.00
Source: Linga Furniture and Century Homes
Table 3.11 displays the summary of office machineries and equipment. It will be
mainly used for the administrative office to provide a comfortable working condition to
all employees. The unit cost was based on Waltermart Tanauan with a total amount of
Php 38,598.00.
Table 3.11
Office Machineries and Equipment
Particulars Quantity Unit Price Total Price
Computer Set 2 12,500.00 15,000.00
Scanner/Printer 1 5,150.00 5,150.00

64
JPLPC-Malvar Campus
Tel Nos.: (+63 43) 778-2170; 778-6633 loc 306
Wall Fan 2 900.00 1,800.00
Telephone 1 650.00 650.00
Air Condition 1 15,998.00 15,998.00
Total 38,598.00
Source: Waltermart Abenson Tanauan
Channel of Distribution
Channel of Distribution describes how the proponents will reach the customer. It
is the path in which all goods and services must travel to arrive to the intended consumer.
Conversely, it also used to describe the pathway that payments make from the end
consumer to the original vendor. Distribution channels can be short or long and depends
on the number of intermediaries required to deliver a product or service.
The company manufactures Veggie Cookies that can be acquired by wholesale for
different establishments.
Figure 3.3 Channel of Distribution
Veggie Wholesaler/ Establishments

Cookies Retailer
65
JPLPC-Malvar Campus
Tel Nos.: (+63 43) 778-2170; 778-6633 loc 306
I. Utilities
The monthly utilities expenses through consideration of the monthly consumption
of electricity, water, communication, and energy usage is indicated in this section. These
expenses are the combination of both administrative and production’s utility
consumption.
Table 3.12
Summary of Monthly Utilities Expense
Particulars Cost per month
Power Consumption (Batelec) 12,644.01
Water Consumption (Tanauan Water District) 682.93
Internet w/ Telephone Expense (Globe) 1,299.00
Fuel Expenses (Petron) 2,750.93
Total 17,376.87
Source: Batelec, Water District, Globe Waltermart Tanauan
66
JPLPC-Malvar Campus
Tel Nos.: (+63 43) 778-2170; 778-6633 loc 306

1. Electricity
BATELEC, or Batangas Electric Cooperative, will provide the electrical supply of
the manufacturing plant. The researchers have estimated that the plant will consume
1,542.14 KWh per month from the machineries, equipment used in the production, air
condition, and etc. The estimated electricity consumption is amounting to Php12, 644.01
a month.
2. Water
The main source of water supply was from the Tanauan Water District. The
estimated water consumption will be Php 682.93 per month for usage of 8.93meter cube
of water, where the contributors are those restrooms and comfort rooms.
3. Internet and Telephone
Telephone line with Internet will be acquired from Globe Broadband- Waltermart
Tanauan. The estimated monthly consumption will be Php 1,299.00.
4. Gasoline
The estimated cost of gasoline is Php 2,750.93 per month which is consumed by
the company vehicle and the reserved generator. The company vehicle is L300 which the
full tank capacity is 47L of diesel and reserved generator stored a 3.50L of gasoline.
67
JPLPC-Malvar Campus
Tel Nos.: (+63 43) 778-2170; 778-6633 loc 306
J. Waste Disposal
The City Environment and Natural Resources Office is responsible for monitoring
the Cleanliness Act known as the Ecological Solid Waste Management Act of 2000 or
R.A. 9003 in ensuring the protection of the public health and environment. In addition,
Cleanliness Act of Year 2000, as Municipal Ordinance No. 2006-15. CENRO guarantee
the proper segration, collection of solid waste through the formulation and adoption the
best environmental practice in ecological waste management excluding incendiary and
implementation of Materials Recovery Facility (MRF) in public and establishments.
K. Production Cost
Table 3.13
Direct Raw Materials
Price
Item Unit (Php) Qty/Day Qty/Year Price
All Pruposed
Flour Kg 38.00 36.6 8344.8 317,102.40
Kamote Leaves Bundle 10.00 10 2280 22,800.00
Squash Kg 13.00 10 2280 29,640.00
Ginger Kg 40.00 8 1824 72,960.00
68
JPLPC-Malvar Campus
Tel Nos.: (+63 43) 778-2170; 778-6633 loc 306
Sugar Kg 40.00 5 1140 45,600.00
Salt Kg 15.00 0.25 57 855.00
Cinnamon Kg 310.00 0.25 57 17,670.00
Egg Tray 4.43 24 5472 24,240.96
Butter Kg 150.00 5 1140 171,000.00
Chocolate Chips Kg 300.00 5 1140 342,000.00
Total 1,043,868.36
Table 3.14
Indirect Raw Materials
Price
Item Unit (Php) Qty/Day Qty/Year Price
Ziplock Pcs 3.50 1120 255,360.00 893,760.00
Sticker paper
(logo) Pcs 1.00 2240 510,720.00 510,720.00
Total 1,404,480.00
L. Labor Requirements
69
JPLPC-Malvar Campus
Tel Nos.: (+63 43) 778-2170; 778-6633 loc 306

An employee contributes labor and expertise to an endeavor of an employer or of a
person conducting business or undertaking and is usually hired to perform specific duties
which are packaged into job.
Table 3.15
Labor Requirements for Administrative
Position Monthly Salary
General Manager 19,000.00
Accountant 10,000.00
Utility 5,000.00
Security Guard 6,000.00
Driver 6,000.00
Total 46,000.00
70
JPLPC-Malvar Campus
Tel Nos.: (+63 43) 778-2170; 778-6633 loc 306
Table 3.16
Labor Requirements for Production
Position Monthly Salary
Operator 1 6,700.00
Operator 2 6,700.00
Operator 3 6,700.00
Operator 4 6,700.00
Total 26,800.00
71
JPLPC-Malvar Campus
Tel Nos.: (+63 43) 778-2170; 778-6633 loc 306
72

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Republic of the Philippines

BATANGAS STATE UNIVERSITY

COLLEGE OF ENGINEERING AND COMPUTING SCIENCES

In Partial Fulfillment of the Requirements for the Degree of

ENGR. JOEL R. CORNEJO

COLLEGE OF ENGINEERING AND COMPUTING SCIENCES

A. Name of the Enterprise…………………………………..3

C. Descriptive Definition of the Project…………………….4

D. Long Range Objectives…………………………………..5

F. Highlights of the Project…………………………………7

II. MARKET STUDY

COLLEGE OF ENGINEERING AND COMPUTING SCIENCES

G. Market Share Analysis………………………………….30

III. TECHNICAL FEASIBILITY

C. Plant Size and Production Schedule……………………42

D. Machineries and Equipment……………………………44

G. Building and Facilities…………………………………51

H. Raw Materials and Supplies……………………………55

COLLEGE OF ENGINEERING AND COMPUTING SCIENCES

COLLEGE OF ENGINEERING AND COMPUTING SCIENCES

assumptions that could make the project feasible.

demonstrated the importance of vegetables to human health, contributing fiber, vitamins,

minerals, bioactive phytochemicals, and other nutrients in our diet. (Handbook of

Vegetables and Vegetable Processing)

COLLEGE OF ENGINEERING AND COMPUTING SCIENCES

A mixture of vegetable and a cookie is proposed by the proponents. They come

COLLEGE OF ENGINEERING AND COMPUTING SCIENCES

Nutri-cookies Manufacturing Enterprise aims to provide a special type of cookie.

A. Name of the Enterprise

Thinking for a name of business is the first step in establishing a business to be

business name is one of the essential things to be prepared on starting a business.

The company will be named Nutri-cookies Manufacturing Enterprise at Brgy.

COLLEGE OF ENGINEERING AND COMPUTING SCIENCES

Figure 1.1 Company Logo

cookies Manufacturing Enterprise will be located at Brgy. Santor, Tanauan City,

Batangas, with a land area of two-hundred square meters (200 sq.m.).

COLLEGE OF ENGINEERING AND COMPUTING SCIENCES

essential factors to operate a business.

C. Descriptive Definition of the Project

To build successful business named, Nutri-cookies Manufacturing Enterprise, is

standards required by the authorized government agencies.

Nutri-cookies Manufacturing Enterprise will ensure the products are made

the business more reasonable to be established in the market.

D. Long Range Objectives

such as manufacturing business it is essential to have a long-range objective that could

COLLEGE OF ENGINEERING AND COMPUTING SCIENCES

in the world of business.

Nutri-cookies Manufacturing Enterprise aims to improve the benefits and satisfy

regarding the quality of the products and customer service.

To sum up, the company’s long-term objective is to seek continuous improvement

which could make this project feasible.

COLLEGE OF ENGINEERING AND COMPUTING SCIENCES

Regarding management aspect, it includes the form of business organization

the projected time table before the project is implemented.

In socio-economic aspect, it concerned with social and economic factors

firm’s vacant position.

F. Highlights of the Project

of financing. These components give details on how the researchers come up in

establishing a business. Furthermore, the created timetable is emphasized here to

familiarize the readers with step-by-step procedures.

COLLEGE OF ENGINEERING AND COMPUTING SCIENCES

Veggie Cookies developed by Nutri-cookies Manufacturing Enterprise is cheaper

wants of the consumers. Squash/Sweet Potato Leaves as the first vegetable to be

Tanuan City, Batangas.