Feasibility Study - Spa Resort

Establishing a Massage Spa at Club Leonardo
in Tanauan City, Batangas
A Project Feasibility Study
Presented to the Faculty of College and Business and Accountancy
First Asia Institute of Technology and Humanities
In Partial Fulfillment of the Requirement for the
Degree of Bachelor of Science in Business Administration
Major in Operations Management
By:
Jazmin M. Arada
Ma. Angelica S. Arayata
Keyae P. Lucero
Milky D. Malasmas
Ruth B. Villanueva
August 2022
CHAPTER I
INTRODUCTION
Building a massage spa that provides more amenities with professional care
treatments in order to feel even more relaxed and release the tension in the body of
each guest. (This is an incomplete sentence. It’s a fragment. Improve). This leads to
a chance for entrepreneurs to offer choice to consumers by opening a number of health
facilities in both urban and tourist areas to meet the needs of people who are looking to
relax. As customers look to reset their physical, spiritual, and psychological well-being
and connect with a like-minded group on wellness excursions, the researchers are
anticipated to drive the expansion of the massage spa business. It helps the resort to
make sure that guests will feel at home when they check in and decide to stay longer.
Making this project will help to gain more profit, not only for the owner of the
massage spa, but also the resort will gain benefits because it will attract the attention of
all guests who want to be relax. It is a location inside a resort building that offers well-
performed personal care services including massages, facials, hair care, and nail care,
among others.
The term "massage spa resort" can be used to refer to any massage spa that
offers hotel accommodations. While massage spa days are frequently offered, most
visitors stay overnight at massage spa resorts in order to take full advantage of the
facilities. Many include top-notch fitness centers, upscale dining establishments,
massage spas, some of the best golf courses in the nation, and other fun amenities.
While certain massage spa resorts, including bootcamp massage spas and destination
massage spas place a strong emphasis on health, others place a higher priority on
pleasure and relaxation.
Club Leonardo Events Place and Resort is built upon a place of tranquility and
nostalgic reminiscence of one's childhood, serving as an idyllic getaway to rejuvenate,
meditate, and be a haven for urban dwellers by breaking away from the hustle and
bustle of city life. The most important components of effective service are comfort and
satisfaction. By offering all of these, the proponents always make sure that the customer
will use the services offered. Guests can make reservations directly with the
management to use the services that are available. Additionally, the company will
provide access to a single portal that will act as a key informational resource for these
services.
The concept of this massage spa resort is planned to have an integrated
development that gives consideration to each guest's compatibility with the natural
environment and gains its benefits from local communities. The firm's massage spa will
provide the use of natural substances, which is the developing trend in many massage
spas throughout the world these days, in order to encourage health recreation tourism.
The Leonardo's massage spa will employ natural products, such as those made with
organic components, environmentally friendly products, or native plants from the area.
Vacation massage spas in the Philippines combine a wide range of recreational
pursuits with a rejuvenating massage spa experience, where visitors take their time to
fully savor a number of massage spa treatments. massage spas can be found
anywhere in the Philippines, including at private residences, health clubs, hotels,

resorts, shopping malls, and department stores. Some people believe that visiting a
massage spa is only for vanity, yet doing so is not extravagant. Guests definitely need a
quick pause to relax in this day and age where stress is a constant threat. A quick trip to
the tropics is a great way to unwind, but planning one takes time, money, and effort.
With this business, a trip to the massage spa will be quick and affordable.
A company called Leonardo’s massage spa offers services related to health and
care. It is located at 75A J.P., Laurel Highway Brgy. Darasa, 4232 Tanauan, Philippines,
near Waltermart. Given that clients need it, the proponents have a bright future.
Nowadays, a lot of people give their appearance and health serious consideration. As a
result, they started this company to meet their demands and assist them in obtaining a
range of services aimed at enhancing their health, appearance, and relaxation through
personal care procedures including body treatment, foot massage spa, etc.
In keeping with the proponents’ goal to become the most popular customer
destination in the Tanauan area, the proponents perform these services with high
quality. This business has a very reliable and talented management team with a wealth
of business-related training, expertise, and experience. The major objective of this
company is to satisfy every customer and keep them coming back.
The Area of the Study
The proponents of the study aim to determine the feasibility of establishing a
massage spa located at 75A J.P. Laurel Highway, Brgy. Darasa, 4232 Tanauan, It has
5,348 sq m of land. It is a performance, an event, and a Country Club / Clubhouse. Its
location is advantageous because it is easily accessible.

Statement of the Problem
The primary aim of this study is to determine whether Club Leonardo's
"massage spa" is feasible.
Marketing Aspect
● Who will be the primary and secondary market for the newly added facility?
● What is the unique selling proposition? What is the value added to the resort?
● How will the new service be promoted in the market?
Technical Aspect
● What would be the size and layout of the additional facility?
● What equipment is needed?
● What furniture and fixtures are needed?
● What materials are required to make the facility function?
Organizational/Management Aspects
● How many personnel should be added to the new facility?
● Who will manage the spa?
● What are the qualifications?
● What will be the job description of the manager?
Financial Aspect
● How much would be the added capital to support the new facility?
● What will be the source of the needed capital? (Liability or Owner’s Equity)
● What are the projected sales, net income, and cash flow for the next 3 to 5
years?
● What is the financial viability of the business in its 3-year operation?

● What is the return on investment?
● What is the payback period?
Socio-economic Aspect
● What is the socio-economic benefit that can get through this service?
● What benefits will get to all services offered by the spa to satisfy the customers?
● How much is the salary and how is it allocated for wellness treatment?
● How do you pay for health care and medical expenses?
Environmental Aspect
● Does the environment always matter?
● How do the services affect the environment?
● Which of those products should not be thrown away for being highly polluting?
● What will be the impact of detergent used on the environment?
OBJECTIVE OF THE STUDY
The following aspects are the proponents' summary objectives in order to
establish if the study concerning the new massage spa facility at Club Leonardo would
be feasible:
I. MARKETING ASPECT
● To identify and describe the characteristics of primary and secondary target
markets.
● To identify the services packages that will satisfy the needs, wants, and
demands of the target market.
● Measure potential demand based on the number of potential customers.

● To establish marketing strategies that will help the proposed business gain a
competitive advantage—in consideration of the company’s strengths,
weaknesses, opportunities, and threats.
II. TECHNICAL ASPECT
● To identify the type, quality, and quantity of supplies, materials, and equipment to
be produced for the production and establishment of the new facility.
● To determine the massage space size needed for the new facility.
● To foresee the layout and design of the new facility.
● To determine the most efficient service process workflow
● To determine the parts of the service process where there are opportunities to
further enhance customer experience.
III. FINANCIAL ASPECT
● To determine the Return on Investment
● To determine the Payback Period
● To determine the amount of capital needed to support the business.
● To determine whether to invest through savings or through a loan,
● To establish the business' financial viability throughout the three years of the
projection period.
V. MANAGEMENT ASPECT
● To determine the number of personnel required in order to run the massage spa
● To describe the positions –management, supervisors, employees
● To describe the responsibilities of all employees – management, supervisors,
employees
● To develop manpower needs that can ensure smooth operation over the long
term
VI. Socio-economic Aspect
● To describe the socio-economic benefit of the service
● To promote local tourism
● To support local suppliers
● To provide job opportunities
● To pay local taxes and government contributions
● To determine the benefits of the services offered by the spa to the overall
wellness of customers.
● To identify the diverse socio-economic income of the business.
VII. Environmental Aspect
● To reduce the negative impact cause by the business
● To generate the proper waste management
● To reduce consumption of non-renewable resources
● To continuously improve business’ environmental performance.
Scope and Limitations
This project examines the feasibility of building a massage spa resort in Club
Leonardo, located in Tanauan City, Batangas, in order to meet the satisfaction of each
guest. This will focus on the marketing, technical, management, and financial aspects of
the business. The proponents' target market are the consumers who go to spas that are
classified into three categories, including (a) adult age: 20–39 years old; (b) middle-
aged adult: 40–59 years old; and 60 years old and above. It will also cover the
effectiveness of building up a massage spa along with its marketing strategies, as well
as how they measure the impact of these strategies on their business targets and how
they work with their competitors in the industry. As a newly established facility, it needs
a market, a layout and design, personnel, and funding to launch. These elements are
therefore necessary.
Significance of the Study
The proponents believe that this study was conducted to benefit the following:
To the hospitality industry. This study will show how massage spas have become an
indispensable part of profitability and the benefits of that to the industry, especially to
customers and the community.
To the resort manager. This study will give them insight that massage spas have a
greater impact on the success of the resort operation than previously thought.
To the potential customer. This will give them knowledge of how massage spas are
important and can give them relaxation.
To the local tourist. This study can help them have more accessible places where they
can rest and unwind.

To the proponents. This study will provide them with useful information as a basis for
their future studies.
To the future proponents. This research will be a useful reference for future
proponents who would plan to undertake any related study precisely underlying the
feasibility study of massage at a massage spa at a resort or hotel business.
Research Methodology
In their feasibility study, the proponents will employ qualitative methods. Using an
open-ended survey as a primary data source to generate narrative responses. They will
also rely on secondary data coming from books, research, and websites to further
analyze and study the newly added facility if it proves feasible. They will interview 10
people who usually get a massage service to know what kind and quality of service they
will provide for a massage spa to be feasible. In addition, they will interview a
representative from the resort to get relevant information to support the study.
Benchmarking at at least 3 massage spas in Batangas. The relevant data must be
acquired to confirm and demonstrate the viability of the advocates' proposal to add Club
Leonardo's massage spa to the Club Leonardo Resort. (What you actually did was
market validation, not a survey. Emphasize the benefits of conducting market validation
as oppose to a survey: less cost, you are able to ask follow up questions right away
while talking to the market validation participant/respondent)
Primary Data
An interview-based questionnaire was the one used in this study. This approach
will be used to collect data in which intended respondents are given sets of questions.
Additionally, it is the quickest, most efficient, and most reasonable method of gathering
and analyzing primary data. Then, by simply inputting their responses in a particular
chat, respondents read the interview questions and fill them out according to their own
experience or perspective. All information gathered from respondents will be treated
with strict confidentiality.
Online Open-ended Survey
Participants are provided with open-ended questions in textual form using
Google Forms, alongside quantitative survey questions on the same topic to learn what
their demands are in a massage spa. The survey will be sent through messenger.
Face to face surveys
The proponents will interview a member of the organization and will be asked open-
ended questions about the resort to get a deeper understanding of the operation. The
opportunity to observe the respondent's reactions allows the proponent to ask follow-up
questions to elicit a more thorough answer, as well as to investigate any facial or
behavioral indicators that appear to contradict what the participant is openly expressing.
Secondary Data
In general, it is accessible from libraries, the internet, books, websites (including
the Facebook page for Club Leonardo Events Place and Resort), journal papers, and
internal data. In order to better comprehend and discuss the study aims, the proponents
will also do a literature review using the information gathered and extract the key points.
Benchmarking
Looking up different massage spas in Tanauan, proponents' decision making
process could quickly grasp what is happening more broadly in a market. When
comparing institutions to others, the proponents will have an opportunity to see if the
resort’s spa massage values are higher or lower than those of the competitors. In
addition, the proponents also searched for different Resorts around Tanauan City to
learn more about the services that they offer.
Resorts in Tanauan City Batangas (Services Offered)
1. Alon Garden Resort
Location: Brgy. Natatas 4232 Tanauan, Philippines
Services Offered:
- Public Pool
- Casa Verde Private Pool
- Casa Mahogany Private Pool
- Events Place and Garden
2. Joseph’s Resort Tanauan Batangas
Location: Brgy. Wawa, Tanauan, Philippines
Services Offered:
- Cottage and Gazebo House
- Room Accommodation
- Function Hall
- Restaurant
- 5 swimming pools
3. Hacienda Darasa Garden Resort
Location: 791 President Laurel Highway, Brgy. Darasa, Tanauan, Philippines
Services Offered:
- 2 Swimming pool
- Team Building Facility
- Event’s Place/ Venue
4. Terraza Manalo
Location: Brgy. Sala Tanauan City, Batangas
Service Offered:
- Function Hall
- Event’s Place/ Venue
5. Awilihan Private Paradise Resort
Location: 0978 J.P. Laurel Hwy, Barangay Ambulong Tanauan City, Batangas
Service Offered:
- Sports and Recreation
- Swimming pool
- Lounge
- Nature and meditation

6. Oyo 582 Hacienda Darasa
Location: Hacienda Darasa, Jose P. Laurel Highway, Reaville Subd. Darasa,
Tanauan, Tanauan City, 4232
Service Offered:
- Swimming pool
- Free self parking
7. Averosa Farm and River Run Resort
Location: 155 Barangay Bagbag, Tanauan, Batangas, Batangas, Philippines
Service Offered:
- Event’s Place and Garden
- Swimming pool
8. The Vineyard at Tanauan, Batangas
Location: Purok 7, Barangay Gonzales, Tanauan Batangas
Service Offered:
1. Grange Pool Villa
2. Petrus Pool Villa
3. Shiraz Suites
4. Free Picking of grapes
5. Helicopter Tour
6. Carcades and Golf Cart Rides
7. Long Table Restaurant for meals , whiskies and wines

8. Grass field for good old picnic
9. Free good sightseeing tours for Taal Lake
9. Montecillo De Leonardo Resort
Location: Purok 7 Brgy Gonzales, Tanauan, Batangas, Batangas, Philippines,
4232
Service Offered:
1. Free Wi-Fi in all rooms
2. Bar
3. Garden
4. Karaoke
5. Massage
6. Swimming
7. Watersport equipment rentals
8. Water sports (motorized)
10. Tierra Salva Lakeview Resort
Location: National Road, Purok 5, Barangay Gonzales, Tanauan, 4232
Service Offered:
1. Infinity Pool
2. Nathan's Treehouse
3. Multi-purpose Gazebo with Videoke
4. Volleyball Court
5. Darts
6. Kayak
7. Foosball
8. Hot Kawa Bath
9. Basketball Court
10. Prayer Room
What about spas? Also, include price information on services offered.
Internet Research
To gather a wider spectrum of study, the proponents use the internet since it
gives more free access to much updated information that could rarely be found in
books from the library. Furthermore, by using the internet, the proponents might quickly
look for certain data such as research, news, statistics, etc. that could be extremely
beneficial to the study.
Library Research
The proponents studied a variety of materials from the library and gathered some
relevant data from a variety of sources, including diverse studies from previous research
projects and publications that are related to the proponent's feasibility study.
Data Gathering Procedure
The proponents used an open-ended questionnaire to gather data. Requirements
are: (a) adult age: 20–39 years old; and (b) middle-aged adult: 40–59 years old; and 60
years old and above in Tanauan City, Batangas (c) already experienced a massage spa
service. In addition, survey questionnaires are prepared through online sets of
questions. The proponents will administer the question personally to obtain a high
response rate. Furthermore, they will do a face to face interview with the person who
manages Club Leonardo to understand the whole operation of the resort.
Review of Related Literature
The following statements given are related to the study about the making of massage
spa businesses, which is found very useful to sustain the research needed by the
proponents.
(The sub topics should not be numbered. Also, there should be synthesis in the end)
I. Benefits of Spa
As wellness has evolved by consumers adopting aspects such as self-care, nutrition,
and meditation practices, wellness could now be seen as a necessity for healthy living
instead of a luxury due to a shift in population attitude and approach based on
government attitudes and references towards sustaining healthy living. As agreed by
Hotel Kralj (2020), “wellness is," while massage spa is defined as a necessity, while
massage spa is defined as a luxury. Interestingly, the words "massage spa" and
"wellness" play an important role in determining where in the dictionary and individual
interpretations each one operates.

Furthermore, Horner and Swarbrooke (2016) reveal that including massage spas
as a fragment of hotel design remains a moderately new trend; nevertheless, the focus
on in-house massage spas has brought bonuses to a number of hotel groups and has
sparked increased international hotel development worldwide (in which locations etc.).
In addition, consumers in the future will be predominantly interested in traditional
bathing benefits. Meanwhile, budget airlines will enable these consumers to reach these
destinations frequently. Trihas and Konstantarou (2016) believe that as more
consumers take preventative measures to maintain psychological and physiological
health, the demand for wellness products and services can only intensify.
To further support the benefits of spa massage, according to the American Massage
Therapy Association, in 2018, approximately 19% of Americans had some form of
massage. And they have a wide range of reasons for doing so. More and more people
—especially baby boomers—recognize the health benefits of massage. They choose
from among many massage styles to get relief from pain, to help with certain health
conditions, and to promote overall wellness.
II. Situation of Spas During COVID-19 Pandemic
All businesses, including the massage spa industry, have recently faced
unprecedented hardships due to COVID-19. According to a recent International
Massage Spa Association (2021) study, 52 percent of massage spa owners and
operators reported that the coronavirus pandemic had a significant impact on their
business, while 38 percent reported a negative impact on their business. The 11-day
Snapshot Survey that massage conducted in March features answers from more than
500 massage spa professionals who shared insights relating to their COVID-19
response efforts.
According to the Snapshot survey, 99 percent of massage spas have boosted
their cleaning and sanitation efforts as a result of COVID-19. Common reactions
included using disposable goods rather than reusable ones and increasing the
frequency of sanitization techniques, such as going from twice to three times daily to
every half hour. Additionally, many massage spas have started checking visitors for
disease symptoms.
In addition, according to McNees (2021), the pandemic has hit the massage spa
industry especially hard, and the survey that they conducted shows how the massage
spa world dealt with those early blows. It also shows the resilience of those within the
industry as they scrambled to serve their guests and staff as they faced something
unprecedented, and that gives us a lot of hope for the future of massage spas.
III. Strategies to be Successful in a Spa Industry
In order to deliver the desired guest experience and financial results, according to
Henkin (2021), owner-managed massage spas necessitate constant attention and focus
from the owner or property manager. Too many owners decide to run their massage
spas and fitness centers without the expertise or passion necessary to provide a
consistent customer experience, as well as without the knowledge necessary to
promote the facility in an engaging and effective manner. Many owners lack the
necessary time commitment and capacity to regularly communicate with and manage
facility staff needed for the operation of a massage spa.

In addition, according to Mooney (2022), word-of-mouth promotion is beneficial to
a day massage spa as well and can help your small business grow. A wise business
owner can diversify the services provided as the number of customers rises. It is also
feasible to bundle a number of services and market them as a unit. The owner of a day
spa might network with other local businesses to give discounts to employers who can
bring in large groups of customers. Another lucrative opportunity is to sell the items you
use for various treatments.
IV. Pricing Strategy
According to the Investopedia Website (2022), value-based pricing is a pricing approach
that is primarily based on the perceived worth of a product or service by the consumer.
Consumer-focused value pricing means that organizations base their pricing on how
much a customer feels a thing is worth.
Value-based pricing differs from "cost-plus" pricing, which includes manufacturing
expenses in the pricing calculation. Companies that offer distinctive or highly useful
products or services are better positioned to benefit from the value pricing model than
companies that primarily sell commoditized commodities.
In addition to pricing a product or service, the International Trade Administration (2022)
states that typical retail markups are 30 percent of the invoice value on average.
Markup percentages can range from a minimum of 7% to 10% for regulated
commodities like glass and aluminum, to 10% to 15% for most consumer goods, and up
to 30% for high-end or luxury items. These rates allow distributors, wholesalers, and
retailers to recoup costs associated with importing equipment, raw materials, or finished
goods, such as import duties, Value Added Tax (VAT), customer discounts,
commissions to company-employed agents and independent provincial dealers,
warehousing fees, shipping charges (some of which are charged to the importer), and
other Bureau of Customs fees.
V. Difference of Spa to a Resort
While massage spa-focused lodging can also be a massage spa resort, Landman
(2021) notes that a massage spa hotel is typically situated in an urban area and lacks
outdoor amenities. There is variety in the facilities and settings that resorts provide,
such as beachfront resorts, as the name suggests. These various resort types provide a
wide range of amenities and extracurricular activities, such as golf, tennis, swimming
pools, kids' clubs, gyms, and workout courses. suitable for a family vacation.
In addition to what customers look for in a massage spa, according to Jilly
(2016), massage spas frequently prioritize scheduling appointments over providing
treatments and guidance in an effort to increase revenue. Customers seek product
recommendations from their therapists for usage at home. The customers will suffer a
great loss if the therapist does not really give the recommendations.
VI. Types of Massage Therapy
The eight most popular types of massage, according to the Massage Therapy
Industry Fact Sheet (2022), are Swedish Massage Therapy, Aromatherapy Massage,
Hot Stone Massage, Deep Tissue Massage, Back Massage, Pregnancy Massage,
Reflexology, and Sports Massage. These types of massages could be offered in a
massage spa to encourage customers since they target different types of areas
VII. Market for Spa Massage
While COVID-19 has had an impact on the profession, massage therapists have
changed to fulfill customer expectations. Looking at crucial market statistics from 2021,
the condition of the massage therapy profession appears to be in good shape,
according to the most current findings from AMTA (2021) polls. A man is now more
likely than a woman to have a massage, which is a change that has happened since the
epidemic began. In the previous year, 25% of men and 21% of women received a
massage. Customers who have children under the age of 18 at home are more likely to
have a child at home than those who do not have children at home. In 2021, 46% of
female customers and 23% of male customers received a massage in a spa. 34% of
customers had a massage at a massage therapist's office. While 24% of customers
visited a While 13% of consumers received their last massage at a name-brand chain,
7% of customers had a massage at their house or the home of someone they knew.
In relation to findings from AMTA (2021) polls, according to spabreaks.com, a
health and wellness website, massages, like facials, have no age restrictions, although
most spas do not give services other than simple manicures and pedicures to children
under the age of 16 or 18. Having said that, massage may be utilized at any age to
assist with relaxation and improve wellness. People go through so much physical and
emotional transformation as teens that it may be difficult at times. Learning to be
comfortable in their "new" bodies, taking care of the skin, coping with growing pains,
and overcoming the never-ending battle of body confidence as people age is
challenging. Most spas will require a signed consent document from the minor's parent.
The permission document protects both the therapist and the establishment. Some spas
require a minimum age of 16 or 18 to have a massage or even enter the facility. Others
require parents to remain on the premises for the service, and others even want them in
the room during the massage. Same-gender therapists are frequently appointed. So, if
the kid is a girl, she will most likely be assigned a female massage therapist. It's
important to note that children and teens must always be accompanied by an adult
while visiting a spa. That simply means it's a great reason to spend quality time
together.
VIII. Employees’ Working Days and Overtime Pay
According to DOLE (2022), there are 105 weekend days, 12 regular holidays, 6 unique
non-working holidays, and 242 working days in the Philippines.
There are 242 working days if people take the weekend replacement holidays, or 250
working days if they do not take the weekend replacement holidays.
In the Philippines, the maximum allowable amount of labor time is eight hours each day.
If employees are required to work beyond such hours, the company is required to pay
extra costs.
On regular workdays, the standard overtime rate in the Philippines is 25%; on rest days,
regular holidays, and special holidays, it is 30% stated by Outsourced Accelerator
(2022). Except for administrative staff, piece-rate employees, government employees,
domestic assistants, and non-agricultural field people, all employees in the Philippines
are eligible to pay overtime.

Local labor rules mandate a "night differential" for agents working in the sector because
the Philippines has the largest call center industry in the world. Since the majority of
BPO clients in the nation are from the US or the UK, most employees work graveyard
shifts.
IX. Standard Professional Fee Charges in the Philippines
According to Tycoon PH, these are the fees they paid for in registering a small business
with the BIR (Bureau of Internal Revenue). The BIR Annual Registration Fee is Php
500, the Documentary Stamp is Php 75 and Books of Account cost of Php 200. The
Cost of Printing Official Receipts is Php 3,500 and as a Total Cost at BIR, it is Php
4,275 . A fee of Php2,000 was also paid to their accountant for handling the registration.
But for registering business, according to Tycoon PH , businesses must pay the SEC
(Security and Exchange Commission) like Business Name Reservation for 90 days cost
of Php 120, SEC Express Lane cost of Php 600 and SEC Registration Fee cost of Php
2,530. The Stock Transfer Book cost Php 500, BIR Documentary Stamps cost Php
1,500 and Notarial Fees which cost Php 1,500. As the Total SEC Expenses, it cost Php
6,750. According to the DTI (Department of Trade and Industry),in registering a small
business , there's also payments that the business needs to pay. So, in calculating
business costs, they have to take all these into account. Tycoon PH estimates that they
need at least Php 1 million to start a business in the Philippines, but if it's just to get a
cheap franchise or start small, it wouldn’t really be that costly.
Foreigners must go through a separate registration process than locals do to open a
business in the Philippines.

You frequently need numerous copies of the same paperwork when registering your
business; therefore, where necessary, make sure you submit enough forms to prevent
unnecessary delays.
Depending on the kind of business structure you choose, the registration procedure for
your company will also vary greatly.
X. Ideal Ratio for Debt and Equity for Investing in a Business
For investing in a new facility like a massage spa, the ideal ratio of debt to equity
is 2, which means sixty percent (60%) of the capital will come from the debt, and thirty
percent (30%) of the capital will be from the equity stated by Investopedia Team (2022).
They also added that debt capital has the advantage of allowing firms to leverage a
small amount of money into a much greater sum and repay it over time. This enables
firms to finance growth initiatives faster than would normally be possible, thereby
boosting earnings at a faster rate. Debt interest is often tax deductible for the
corporation, whereas equity capital is not. Debt capital often has a lower investment
cost than equity capital.
XI. Licensing, Permit and Taxes in the Philippines
According to Chron (2021), it is important to be aware that all legally operating
firms in the Philippines must apply for and receive a business permit unless they qualify
for one of the available exemptions. In the Philippines, the Mayor's Permit is another
name for the Business Permit. The Business Permit is an essential compliance
document that gives a company the right and ability to legally operate and do business
in the jurisdiction in which it is registered. In essence, the business permit serves as a

"permission to operate" in that particular region. A registered business should not be
operating without a current business permit because doing so could result in fines,
penalties, and even the liquidation of the business.According to the DTI (Department of
Trade and Industry), there are additional fees associated with registering a small
business. Barangay coverage costs P200, municipal/city coverage P500, regional cover
P1,000, and national coverage P2,000. For your DTI documentation, they should also
charge a Php30 documentary tax. Other expenditures and fees to take into account
include paying for barangay clearance and the mayor's permit, which can cost
anywhere from P50 to P2,000 or more depending on where you live. Include the
charges for leasing, renting, building, or stall construction as well. In order to calculate
business costs, companies must account for all of these.
XII. Tax percentage to micro business
The amount of taxes a small business must pay is based on its revenue and whether
it is a pass-through firm or a corporation. While pass-through firms pay taxes at the
owner's income-based marginal tax rate, which can range from 10% to 37%,
corporations pay a flat tax of 21% on business profits. Bowers (2021) asserts that
investing money in your business is a necessity. Office supplies, laundry, continuing
education, license renewal, bed linens, and massage supplies. These can all be
deducted for company expenses, if not the majority. It's important to keep in mind that
we only pay taxes on the amount that is left over after deductions. Make sure you are
claiming all of the permitted deductions if you want to (legally) pay the least amount of
taxes possible. It is acknowledged as a typical expense for a massage therapist. An

expense must be "ordinary and necessary" to qualify as a deduction. Additionally, when
the money was spent, it had to be for business purposes. That matters when you spend
money on either personal or professional expenses (massages or travel).
XIII. Overview of The RRL
In summary, to open and successfully operate a massage spa and/or fitness facility
is a challenge, whether you are an owner or an operator. It demands a combination of
key skills, systems, and resources in order to produce a successful result, both from an
operational and financial perspective. If you are considering the addition of a massage
spa or leisure complex, it makes sense to consider a feasibility study in advance of
starting the design process. Once the design process has begun, it is extremely
beneficial to retain a qualified massage spa consultant to work closely with the
architecture and construction teams to ensure that the proper attention is paid to
functionality, not just to the design of an aesthetically pleasing massage spa. In the pre-
opening phase, there are numerous challenges in selecting and training staff, making
the right product decisions, developing appropriate systems and marketing tools, and in
many other areas where a massage spa consultant or an operator can be of assistance.
Finally, with regard to daily operations, whether you operate a massage spa internally,
lease the premises, or bring on a qualified operator, it is important to have a coordinated
and very focused effort to achieve operational and financial success.
The proponents presented different kinds of studies which are relevant to the present
study. This could help the proponents to enhance their studies and use this literature to
sustain their data.

CHAPTER II
Marketing Aspect
This chapter of the study discusses the different aspects of marketing that must
be considered in establishing the business. Marketing is the process of understanding,
satisfying, and recognizing the guest's needs, wants, and expectations through the
goods and services provided to them, which has an advantage over their existing
competitors. A good marketing strategy is one of the best components for business
success and has a great contribution to its capabilities and growth. As a major factor in
the success of the company, marketing implies information about the state of the market
in the project business area, which will be provided in this chapter. The company must
also think of innovative and fun ways to market their products or services to attract
guests and make them come back after a purchase or service. (On this paragraph,
remove the part where you are defining/discussing what market is)
The chapter on marketing is also one of the useful ones in feasibility study,
introducing the service facility to the market which can determine the success of the
project. Moreover, it is also one of the more complex parts. It is where the proponents
will identify their target market, their promotional, location, and pricing strategy. The
possibility of the project being implemented depends on whether the proposed project is
accepted by the market or whether it's feasible or not.
Description of the Market
The proponents established the feasibility of building a massage spa in Club
Leonardo Resort in Tanauan City, Batangas as the area of study because it is the most
suitable. It is in a prime location as it is surrounded by other businesses and it is mostly
visited by customers from nearby areas.
The business's primary target market is those in the 20 years of age to 60 above
range who want to relieve their stress and enjoy a memorable experience while
exfoliating their entire body. It will be a big help not only for the resort but also for the
community around the resort.
A. Marketing Mix
1. Product / Services
Club Leonardo was already offering event hall rentals and staycation
accommodations, which included rentals of villas and pools. Club Leonardo is basically
a private resort wherein guests can relax and celebrate their special occasions with their
families. On the other hand, a massage spa is a separate amenity a guest can enjoy.
This is open to the public but requires a guest's reservation upon going to the spa to
avoid overcrowding. This business wants to provide a variety of services for the purpose
of improving health, beauty, and relaxation through personal care treatments for the
residents. People wish to use the services in a way that suits their needs and lifestyle.
This massage spa has 3 cubicles for massage service. It also has a changing room, a
comfort room with a shower, and a storage room. Customers can go for body scrubs
and body massages. The anticipated services offered are;
Full Body Scrub
Type Description and Benefits
Sugar Body Scrub Sugar is good for the skin. Sugar pulls water into the skin
since it is a humectant, keeping the skin wet while removing all
the dry and dead cells.
Salt Body Scrub Since salt has antibacterial properties, it helps to keep skin
free of bacteria and prevent itching. The same abrasive friction
that exfoliates skin by rubbing salt across it also promotes

blood flow. That is what causes the skin to have an appealing
and rosy glow after a scrub.
Coffee Body Scrub Coffee has several benefits, and these potential benefits also
apply to body scrubs. It not only has natural anti-inflammatory
and exfoliating capabilities, and may also increase circulation
and smooth skin.
Full Body Massage
Signature Massage The signature massage is a mix of different massage
modalities like Swedish, deep tissue, acupressure, and sports
massage stretches. Stretches are used to widen the body and
release tension in the muscles. If it is determined that the
client may benefit from them, warm heat packs may be
applied to the body to relieve tense and sore muscles if it is
determined that the client may benefit from them.
You may have the best of both worlds with The Signature
Massage since the pressure utilized falls somewhere in the
middle of a Swedish and deep tissue massage. Targeting
knots, sore muscles, and tight muscles at a pressure the

client may bear is called " focused massage work." Long,
flowing Swedish strokes are applied to the skin to soothe it
thereafter and to help with relaxation.
Swedish Massage This is the most well-known form of massage. It’s meant to
relax the body and increase circulation by massaging the soft
tissues, according to the Canadian College of Massage &
Hydrotherapy. Massage strokes include kneading, rubbing,
vibration, and even stretching and bending of the joints.
Swedish massage focuses on relaxing your muscles and
joints without going very deep.
Deep tissue This type of massage uses more pressure to reach deeper
massage into muscles and tendons. It targets the network of connective
tissues that surround, support, and inhibit muscles, bones,
organs, and supportnerves. According to the Registered
Massage Therapists’ Association of Ontario, deep tissue
massage can help relieve chronic pain. It can also help with
pain and stiffness from arthritis.
Thai Massage Thai massage is a form of therapeutic touch that differs in
many ways from traditional massage. Instead of a massage
table, you lie on a mat on the floor while the provider

manipulates your body in certain ways to stimulate organs
and improve flexibility. Thai massage is part of traditional Thai
medicine.
Prenatal Pregnant women often feel pain in their lower back, legs or
massage hips and may suffer from swelling. There is evidence that
massage can help pregnant women with mental health, low-
back pain and labor pain. It can also reduce the risk of
premature birth, according to the Canadian Chiropractic
Association.
Sports A sports massage is for athletes of all levels – from weekend
massage warriors to elite performers. Some athletes get sports
massages as a warm up before a high-intensity workout or
game. These massages can help with blood flow, prevent
injuries and improve recovery times, according to the
Registered Massage Therapists’ Association of Ontario.
Hot stone Hot stone massage uses heated stones to massage and relax
massage sore muscles with or without pressure. During this type of
massage, the RMT will place smooth, flat stones on specific
parts of your body. The stones are usually basalt, a type of
volcanic rock that holds heat. RMTs using Swedish massage
techniques sometimes use hot stones too.
Aromatherapy An aromatherapy massage uses essential oils. It has been

massage practiced by ancient cultures for centuries. Popular scents
include peppermint, lavender, lemon, bergamot, and rose to
name a few. Your RMT will use oils in Swedish, deep tissue
or any other type of massage. Aromatherapy can help you
relax and it may help with sleep, too. One study found that
nurses working rotating night shifts reported better overall
sleep with an aromatherapy massage versus aromatherapy
alone.
Reflexology Reflexology relies on the theory that parts of your body map
massage to other areas of your body, the Reflexology Association of
Canada says. So, for example, pressure on a certain part of
your foot could help with stomach pain. The RMT will follow a
reflexology map. The map shows which reflex point on the
hand or foot will stimulate a particular organ or body part.
Research in this area is limited. But there is evidence that
reflexology can help with pain, mental health and sleep,
according to the Mayo Clinic.
Foot Massage

Reflexology As suggested by the name, it is all about reflex actions of the feet
Foot Massage that help in relieving pain in other parts of the body by
manipulating specific areas of the feet. It involves massage
techniques applied to the calf, upper leg region, and the foot.
Deep Tissue This involves slower and more forceful strokes that target the
Foot Massage deeper muscle layers and connective tissue. This method is ideal
for people who suffer muscle damage due to chronic injuries and
stiff, painful joints.
Thai Foot This is a deep massage where you use your thumb to apply
Massage pressure along specific lines of the entire foot. This method
involves the application of pressure by the practitioner's thumb,
finger, palm, or elbow. Each point is pressed for five to 10
seconds until the patient feels pain, and this is repeated for five
times. This kind of deep massage pressure might improve blood
circulation and enhance skin sensations on the bottom of the feet.
Sports Foot Mostly preferred by athletes, this type of foot massage involves
Massage different strokes and massages before and after they take part in
hardcore sports events. This method is similar to Swedish
massage, but it is ideal for people who take part in sports activities
and helps prevent injuries by increasing flexibility. It is useful in
treating muscle strains and injuries as well.

2. Price
Either product or services, pricing is the important yet quite crucial part of the
business. The price of the massage spa depends on the service that a guest avails. The
services have their own corresponding prices based on the type of massage and scrub.
Since Club Leonardo is a service business, value based pricing will be the pricing
strategy that will be used to be more guest oriented. With the value added to the
business, it will gain more loyalty and increase guest satisfaction. The massage service
will not charge too much. The fixed cost of service depends on the quality and
environment of the massage spa that will provide satisfaction to the customer.
The pricing strategy used by the researchers is the combination of cost pricing
and competitive pricing strategy. Cost pricing is a pricing strategy by which the selling
price of a product is determined by adding a specific fixed percentage to the product's
unit cost. Essentially, the markup percentage is a method of generating a particular
desired rate of return. An alternative pricing method is value-based pricing. And
competitive pricing is the process of strategically selecting price points for your goods or
services based on competitor pricing in your market or niche, rather than basing prices
solely on business costs or target profit margins.
It became a combination because we calculated the cost and then competitive
pricing. We looked at our competitors, especially the nearby competitors and also
looked at their prices. By having those data, we then set the price of the services that
the business offered.
FULL BODY SCRUB
TYPE NO. OF HOURS PRICE

SUGAR BODY SCRUB 30 minutes Php 400
SALT BODY SCRUB 30 minutes Php 400
COFFEE BODY SCRUB 30 minutes Php 400
FULL BODY MASSAGE
Signature Massage 1 Php 350
Swedish Massage 1 Php 350
Deep tissue massage 1 Php 350
Trigger point massage 1 Php 350
Prenatal massage 1 Php 350
Sports massage 1 Php 350
Hot stone massage 1 Php 450
Aromatherapy massage 1 Php 550
FOOT MASSAGE

REFLEXOLOGY FOOT MASSAGE 30 minutes Php 250
DEEP TISSUE FOOT MASSAGE 30 minutes Php 250
THAI FOOT MASSAGE 30 minutes Php 250
SPORTS FOOT MASSAGE 30 minutes Php 250
Benchmarking of Competitors Pricing
The proponents selected five different massage spa in Tanauan City, Batangas:
1. Avenue Wellness Spa
Address: 34 A Mabini Street Poblacion 1, Tanauan City, Batangas
Open Hours: 1:00pm to 8:00pm
Days: Always open for booking reservations
PROMO PACKAGES PRICE
Full Body Massage w/ Foot Reflex 700
Body Scrub w/ Foot Reflex 750
Body Scrub w/ Foot Spa 750
Body Scrub w/ Full Body Massage 900

Full Body Massage w/ Ear Candling 700
FULL BODY MASSAGE HOUR PRICE
Therapeutic 1 400
Swedish 1 400
Shiatsu 1 400
Stone Massage 1.5 700
Ventosa with Massage 1.5 700
HALF BODY MASSAGE MINUTES PRICE
Upper back 45 350
Lower back 45 350
OTHER SERVICES MINUTES PRICE
Kiddie Massage 45 350
Body Scrub 45 550
Head-Neck-Back 35 350
2. Vibes Massage
Address: 2nd floor, Victory Mall, A Mabini Ave, Tanauan, Batangas
Open Hours: 10:00am - 7:00pm
Opening Days: Everyday
Promo: 20% Discount for PWD and Senior Citizens

Bed Massage Number of Hours Regular Rate Discounted Rate
Whole Body 1 hour PHP 370.00 PHP 300.00
Massage
Body Parts 30 mins. PHP 230.00
Massage
Chair Massage Number of Hours Regular Rate Discounted Rate
Whole Body 1 hour PHP 320.00 PHP 260.00
Massage
Body Parts 30 mins. PHP 200.00
Massage
Oriental Foot 30 mins. PHP 240.00
Massage
3. Lorena Wellness Spa
Address: J.P Laurel Highway, Tanauan , 4232 Batangas
Open Hours: 9 AM - 2 AM
Opening Days : Everyday

Services and Promo No. of Hours Price
offered
Lorena Signature Full Body 1 hour and 20 minutes Php 499
Massage
Bronze Package Lorena 1 hour and 20 minutes Php 699
Signature Massage + hot
stone / Ventosa
Silver Package Lorena 1 hour and 20 minutes Php 899
Signature Massage + hot
stone / ventosa + body
scrub
Golden Full Package Full 1 hour and 30 minutes Php 1,199
body massage + hot
stone / ventosa + body
scrub
Mega Promo 1 80 minutes 1 hour and 20 minutes Php 799
massage with body scrub
Mega Promo 2 120 2 hours Php 749
minutes massage
Mega Promo 3 90 minutes 1 hour and 30 minutes Php 1,099

massage with body scrub
and body whitening
4. NUAT THAI Foot & Body Massage - Tanauan City Branch
Address: 2nd Floor, DNM Building, JP Laurel Highway, Barangay 5, Tanauan
Opening hours: 12 noon to 10 pm
Opening days: Tuesday-Sunday (closed every Monday)
Services offered and price list;
Service No. of hours Price
Thai Body Massage 1 250
Thai Foot Massage 1 250
Thai Body Massage with 1 300
oil
Thai Body Massage 2 450
Back Massage 1 300
Back Massage 1 350
Aromatherapy Massage 1.5 550
Ventosa Massage 1.5 550

Hot oil Massage 1.5 550
Hot Stone Massage 1.5 600
5. Fairy Spalace
Address: J.P Laurel Highway, Tanauan , 4232 Batangas
Open Hours: 1:00 PM - 10 PM
Opening Days : Everyday
Services offered and price list;
Service No. of hours Price
Royalty Massage 1.5 550
Hot Stone Massage 1.5 700
Swedish Massage 1.5 385
Shiatsu Massage 1.5 550
Traditional Massage 1.5 385
Foot Massage 1.5 350

3. Place
Location plays a significant role in determining the Business. The business will be
located at J.P. Laurel Highway, Brgy. Darasa Tanauan City Batangas. It is along the
main highway, very accessible to motorists, which is an appropriate location for the
business to gain more guests and the ability to market which could also be a
competitive advantage. On the other hand, the massage spa is located near the pool
and quite far from the highway, so it made it very relaxing.
Figure 1: Vicinity Map of Club Leonardo
Area Population Study

The study will be conducted in Batangas, mainly in the city of Tanauan, which
has a total of 48 barangays. The business offers services to a variety of guests who
might use the resort's new added feature, which is the massage spa. The proponents
gathered data from random people living in the area of Tanauan who are legally
capable of providing sensible and professional thoughts, ideas, and opinions that can
be used in this study.
The following data regarding the population of Tanauan City is gathered from
reliable sources provided by developments and municipalities of the said city.
Table 1-1 Population of Tanauan City of Batangas per Barangay s of 2020
Barangays Population Barangays Population Barangays Population
Altura Bata 1,455 Janopol 2,838 Poblacion 4 5,234
Altura 604 Janopol 3,403 Poblacion 5 1,443
Matanda Oriental
Altura-South 781 Laurel 1,514 Poblacion 6 3,549
Ambulong 7,241 Luyos 1,795 Poblacion 7 5,222
Bagbag 3,655 Mabini 2,688 Sala 2,540
Bagumbaya 7,657 Malaking 4,237 Sambat 4,446
n Pulo
Balele 9,995 Maria Paz 2,993 San Jose 1,218

Banadero 5,078 Maugat 2,334 Santol 608
Banjo East 3,482 Montaña 1,718 Santor 5,088
Banjo Laurel 2,158 Natatas 5,790 Sulpoc 2,052
Bilog-bilog 5,469 Pagaspas 5,861 Suplang 1,452
Boot 6,505 Pantay Bata 2,895 Talaga 5,600
Cale 3,951 Pantay 5,557 Tinurik 6,071
Matanda
Darasa 23,987 Poblacion 1 1,975 Trapiche 7,842
Gonzales 2,047 Poblacion 2 1,034 Ulango 2,839
Hidalgo 1,156 Poblacion 3 5,132 Wawa 1,747
Tanauan Total
193,936
(I think you should also at least mention that the proposed location is in close proximity
to Malvar and Sto. Tomas. No need to include population details like what you have for
Tanauan. But discuss that Malvar and Sto. Tomas could be a source of customers as
well).
4. Promotion
Promotion is any strategic way that involves presenting products to the market.
It is very important in all businesses, especially when the business is new to the market.
Promotion makes the products publicly known to the consumers. Additionally, it also
addresses public needs, wants, problems, and desires towards a certain product.
Basically, promotion is the one that gains the attention of the public in order to sell a
product or offer a service.
A. Online Advertisement
Being one of the rising businesses and aiming to meet the satisfaction
level of the consumers is what the Club Leonardo's massage spa will do all
throughout its length of service. The use of technology is now getting vast to the
point that everything can be searched through its use. In promoting our business
to the industry, the proponents are using modern marketing techniques wherein
they use social media accounts that can be used to promote the business. The
proponents see social media like Facebook and Instagram as a great opportunity
to be a means of promotion.
Figure 2-3: Club Leonardo's Facebook Page

Figure 4-5: Club Leonardo's Instagram Account
a.
Poster
Posters are one of the least expensive kinds of advertising available.
Posters allow businesses to reach a large audience for a fraction of the cost of
radio, newspaper, or television advertising in a simple, straightforward, and cost-
effective manner. The proponents make sure that the Club Leonardo Spa Poster
is enticing, easy to understand, vibrant, and informative as possible so the
market can easily understand it.
Figure 6: Club Leonardo's Massage Spa Poster
b. Business Logo
The company's logo is significant since it shows ownership, quality, and
values. It's imprinted on your products, business cards, website, social media,
and, most importantly, in your clients' brains.
Figure 7: Club Leonardo's Logo

5. People
People are the most important element of any service or experience. Any
service or experience must prioritize its customers. Services are frequently produced
and consumed simultaneously, and elements of the customer experience are changed
to cater to the specific requirements of the person consuming them. Effective customer
service is essential because consumers prefer to do business with people they like. By
providing customers with technical help, knowledge, and guidance, customer service
can enhance value. The foundation of the customer relationship between a firm and a
consumer is people.
B. Market Study
The proponents' target market are the residents of Tanauan City, Batangas, aged
20 years old and 60 above. They gave an open-ended questionnaire to their ten
respondents. All the respondents were to experience a massage spa. They will interpret
the data down below based on the answers of their respondents.
Primary and Secondary Market

The distinction between the primary and secondary markets will be discussed in
the following:
Primary Market
● Demographics:
- Male or Female
- 20 years old and above
- Upper Middle to Upper class lever of income
● Geographic:
- Tanauan City, Batangas
● Psychographic:
- People who like to go to massage spa
- People who like to relax
● Behavioral:
- People who frequently go to spa and resort
- People who prefers going to spa during holidays and weekends
- People who likes quiet and cozy place
- People who wants to improve immune function
Secondary Market
● Demographics:
- Teenagers (13-19 years old)
● Geographic:
- From Lipa, Sto. Tomas, Malvar, Talisay, and a lot different people who
want to try the new facility
● Psychographic:
- People who wants to try new facility in a resort
Interpretation Treatment of Data
A. Face to face Interview
Every month, more than a hundred guests check in, swim, and book events at
Club Leonardo, according to Ms. Dierlyn Castillo, accountant and manager of Club
Leonardo. The majority of guest inquiries are for events, followed by visitors who rent
the swimming pool on a daily basis to take swimming lessons. The individuals who
attend swimming lessons include teens and young children accompanied by their
parents. There are also weekly gatherings for a prayer meeting. Subsequently, they
also received inquiries about check-ins to their villas. Usually, a group of friends or
family members, as well as a couple, check into the resort villas. Then, for events, most
people reserve it for the reception for their weddings and birthday celebrations. The
resort is always fully booked during peak seasons such as holidays and summer
vacation since people are searching for a location to rest, unwind, cool down during hot
weather, and hold huge celebrations.
Implementation of data for the targeted customers
- explain kung paano makakakuha ng customers sa mga bisita na napasok
sa loob ng resort. Sino sa mga napasok ang malaking potential customer
sa spa na bubuoin
B. Open Ended Questionnaire

QUESTIONS:
1. Have you ever been to a SPA for a massage?
Respondents Answer:
1. Yes
2. Yes
3. Yes
4. Yes
5. Ye
6. Yes
7. Yes
8. Yes
9. Yes
10. Yes
SUMMARY: All the respondents experienced going to a spa for a massage.
2. Do you visit a spa for massages on a regular basis? How often? per week? per
month?
Respondents Answer:
1. NORMALLY PER MONTH
2. I'VE ONLY BEEN TO THE SPA TWICE
3. TWICE A YEAR
4. 1 week or every 2 weeks

5. Twice a year
6. No , three times a year
7. Thrice a year
8. Yes, twice in a month
9. Thrice a year
10. Yes, per year
SUMMARY:
The respondents have their own preferences in terms of frequency of going to a
spa for massage. Most often was every week to every 2 weeks, second to the most
often is monthly. One respondent answered yearly, two answered twice a year, and
three answered thrice a year. On the other hand, one answered that she had been to
the spa only twice.
3. What type of services do you usually avail during your visit in a spa?
Respondents Answer:
1. I get the whole body massage service and a couple massage whenever I’m with
my partner (Khariz)
2. I usually get the thai massage service (Rachelle)
3. Head and scalp massage and foot massage (Nelza)
4. There are 4 types of massage service I usually avail. It is sports massage since
I’m an athlete, aroma therapy, Hot stone massage, and foot massage. (Joan)
5. I prefer Thai Massage and Foot Massage (Jimmy)

6. Percussion Massage, Reflexology, Foot Massage, and Thai Massage (Lolit)
7. Since I play many sports I do sports massage. Then Thai massage, trigger point
massage, and foot massage. (Marcelo)
8. Reflexology and foot massage (CJ)
9. Thai massage, hot stone massage (Thea)
10. Swedish Massage, Hot Stone Massage, Head and Scalp Massage, and Foot
Massage (Melody)
SUMMARY:
The majority of respondents prefer full-body massages such as Thai massage, sports
massage, aromatherapy, hot stone massage, percussion massage, Swedish massage,
and reflexology. Moreover, many of them also prefer foot massages, like Joan, Jimmy,
Lolit, Marcelo, CJ, and Melody.
4. What do you expect from the staff when you enter the spa?
Respondents Answer:
1. For me, first strong communication with the clients.second is the comforting and
relaxing place for me, and lastly the skills of the staff who will do the treatment for
me.. (Khariz)
2. WELCOMING ENVIRONMENT, HYGIENE AND PROCEDURES AND
EQUIPMENT FUNCTIONAL (Rachelle)
3. ACCOMMODATION AND SATISFACTION (Nelza)
4. hospitable /approachable /welcoming staff and offering drinks (Joan)

5. I expect them to be welcoming as i enter the spa (Jimmy)
6. I expect them to offer a service that i needed (Lolit)
7. I expect them to have a quality service (Marcelo)
8. I expect that the staff will accommodate us. (CJ)
9. Greeting me with a big smile and they act like a professional (Thea)
10. I expect that they will serve or give the customers needs and satisfaction.
(Melody)
SUMMARY:
Most of the respondents prefer a welcoming environment and quality of service. For the
conclusion the massage spa must have a calming atmosphere, aesthetic design and
skilled massage therapist. The employees must be accommodating, approachable, and
always greeting the customers with professionalism.
5. Do you and/or your family go to resorts? How often in a year? Once? Twice? Thrice?
etc.
Respondents Response:
1. I think the minimum of thrice. It depends on the occasions we want to celebrate
outside our house. (Khariz )
2. No ( Rachelle Ann )
3. Yes, thrice ( Nelza )

4. Yes, 5 to 6 times ( Joan Marie )
5. Yes, Twice a year ( Jimmy )
6. Yes, Twice a year ( Lolit )
7. Yes, Twice a year ( Marcelo )
8. Yes, Once a year ( CJ )
9. Yes, twice a year ( Thea )
10. Yes, thrice in a year ( Melody )
SUMMARY: The responses indicated that the majority of the respondents typically
spend a year vacationing at the resort with their families. Five of the seven participants
stated that they visit the resort twice a year. Three more people responded after this,
claiming to go to a resort three times annually. One of them claimed to use it as a place
to celebrate any special occasion. One respondent consequently mentioned that his
family visits a resort occasionally once a year. As for visiting a resort with their family,
one respondent stated that they have never done so.
6. Have you tried getting a massage and enjoying other spa services during your stay
in a resort? If yes, what type of service?
1. For now, not yet. ( Khariz )
2. No ( Rachelle Samonte )
3. Yes, body massage ( Nelza )
4. Yes ,sports massage / stone massage ( Joan Marie )

5. Not yet ( Jimmy )
6. Not yet ( Lolit )
7. Not yet ( Marcelo )
8. No ( CJ Mercado )
9. Yes, foot massage ( Thea )
10. No ( Melody )
SUMMARY: The responses from the respondents vary because, despite the fact that
some of them frequently visit resorts, they have never attempted to book a massage or
other spa services for their vacation. Three respondents said they receive spa services
like body massages, sports massages / stone massages, and foot massages when on a
resort staycation. Seven people claimed they had never gotten a massage while on
vacation at a resort.
7. What time of the day do you prefer to obtain a spa service?
1. For me anytime as long as I have free time. (Khariz Lydel Galleris)
2. Monday or Friday 6pm onwards. (Rachelle Ann Samonte)
3. Evening (Nelza Villanueva)
4. Like a round 6 to 7pm or 10pm (Joan Marrie Villanueva)
5. 5 in the afternoon (Jimmy Para Alas-as Jr. )
6. 7-8pm (Lolit Mercado)
7. For me 4pm (Marcelo Mercado)

8. Weekends every afternoon (CJ Mercado)
9. Evening, 8pm onwards (Thea Clarisse)
10. At night (Melody Malasmas)
SUMMARY: The majority of the respondents indicated that they prefer to use spa
services in the evening (6 p.m. and later). Three responses say around four in the
afternoon, while one responder says whenever he has free time. Harris (2022) claims
that massage in the evening may have special benefits for certain conditions since the
immediate effects may encourage rest. If you receive the therapy an hour or two before
bed, it might improve your quality of sleep, help you control your body's temperature,
and lessen your anxiety and tension in the muscles.
8. What price do you usually pay when you get a massage service?
1. Facial Treatment it cost 1500
The foot spa including the pedicure cost 500 up (Khariz Lydel Galleris)
2. 3000 facial treatment (Rachelle Ann Samonte)
3. - (Nelza Villanueva)
4. massage - 1500, foot spa-150 (Joan Marrie Villanueva)
5. massage 500, body scrub- 1000, facial treatment- 3000, foot spa- 750 (Jimmy
Para Alas-as Jr. )

6. massage- 2500, body scrub- 1000, facial treatment- 3000, foot spa- 500 (Lolit
Mercado)
7. massage- 2000, body scrub- 3000, facial treatment- 5000, foot spa- 2000
(Marcelo Mercado)
8. massage-1500, foot spa- 150 (CJ Mercado)
9. massage- 1499 (Thea Clarisse)
10. massage- 500-1000 (Melody Malasmas)
SUMMARY: The respondents' responses to the question regarding how much they
typically pay for a massage are varied because the spa they visited was different in
place and price. The cost of a massage according to the respondents is 500, 1500,
1499, 2000, and 2500. While the body scrub ranges from 1000 to 3000. Five
respondents stated that the cost of a facial treatment is greater than 1500. The
respondents estimate that the cost of a foot spa is somewhere between 150, 500, 700,
and 2000.
9. What factors trigger your desire to visit a spa?
Respondents response:
1. First mitigate muscle and joint pain. That's the first and for me one of the
important things, second moisturize the skin and prevent problems in the dermis
lastly bonding with my family, friends and boyfriend.
2. Bonding time with friend

3. Increase the flexibility of muscle, activate the blood circulation, moisturize the
skin and prevent problems in the dermis and stress.
4. Increase the flexibility of muscle, activate the blood circulation, stimulate the
immune system ,moisturize the skin and prevent problems in the dermis , stress ,
bonding time with family and bonding time with friends.
5. Help heal the muscular and cervical contracture.
6. Activate the blood circulation, stress and bonding time with family.
7. Help heal the muscular and cervical contracture, activate the blood circulation,
stress , bonding time with family and bonding time with friends.
8. Mitigate muscle and joint pain, stress and bonding time with family.
9. Prevent fatigue as well as insomnia
10. Prevent fatigue as well as insomnia, stimulate the immune system, prevent
hypertension, and stress.
SUMMARY: The factor that mostly triggers the respondents' desire to visit a spa is
stress, with a response of six. Five respondents answered bonding time with family and
four of them answered bonding time with friends, activating the blood circulation,and
bonding time with friends . Three respondents answers moisturize the skin, prevent
problems in the dermis, . Two of them answer to stimulate the immune system,mitigate
muscle and joint pain, increase the flexibility of muscle, and prevent fatigue as well as
insomnia. Out of ten respondents,only one of them answers bonding time with boyfriend
and helps heal the muscular and cervical contracture.
10. What benefits do you seek when visiting a spa?

Respondents response:
1. Of course relaxation and stress reduction ,improves cardiovascular health and
prevents heart disease, including improving my skin health and has anti aging
benefits.
2. Relaxation and stress reduction, increases self esteem, self confidence, and
social life and improves skin health and has anti-aging benefits.
3. Relaxation and stress reduction, contributes to a better night sleep, and improves
skin health and has anti-aging benefits.
4. Relaxation and stress reduction, contributes to a better night’s sleep, enhances
mental health and well-being, regulates blood pressure, blood flow,and blood
circulation.
5. Regulates blood pressure, blood flow,and blood circulation.
6. Regulates blood pressure, blood flow,and blood circulation, helps the body
release serotonin, improves skin health and has anti-aging benefits and improves
cardiovascular health and prevents heart disease.
7. Relaxation and stress reduction and regulates blood pressure, blood flow,and
blood circulation.
8. Relaxation and stress reduction, regulates blood pressure, blood flow,and blood
circulation, and improves skin health and has anti-aging benefits.
9. Relaxation and stress reduction
10. Relaxation and stress reduction, regulates blood pressure, blood flow,and blood
circulation, helps the body release serotonin and improves skin health and has
anti-aging benefits.
SUMMARY: The benefit that mostly seek respondents in visiting a spa is relaxation and
stress reduction with a total of 8 responses . Six of them answers improves skin health
and has anti-aging benefits, regulates blood pressure, blood flow,and blood circulation
Two of them answers improves cardiovascular health and prevents heart
disease,contributes to a better night sleep, and helps the body release serotonin . Out
of ten respondents,only one of them answers increases self esteem, self confidence,
and social life, and enhances mental health and well-being.
OVERALL CONCLUSION TO THE SURVEY
- Ilalagay yung overall conclusion sa mga nakalap na sagot galing sa
questionnaire. Ilalagay kung ano ang nagging tulong ng mga nakalap na
data sa gagawing spa. Ilalagay na through this survey the spa could know
what specific service and implementation of service that could add value .
Ilalagay din na paano ito nakatulong sa iaadd na service ng club leonardo
DEMAND AND SUPPLY ANALYSIS
Demand
To determine the monthly and annual demand for the massage spa, proponents
ask questions to individuals who receive massage services frequently. The demand for
resorts is usually seasonal; it is at its peak during the summer or holiday season. The
proponents distribute open-ended surveys to determine the need and want of their
customers. In addition to demand analysis, the proponents learned that there are more
than hundred people that visit and check into the resort that could be potential
customers for the spa. Tanauan also has 193,936 residents, which may contribute to
the demand for Club Leonardo's massage spa services.
Supply
The quantity of products that producers are willing and able to provide and sell at
any given time is referred to as supply. There are factors that affect the production of
supply; government intervention; the production of goods from the supplier; and a lot
more external factors that will be discussed in the PESTLE analysis. Local brand
partners around the Philippines and international companies may supply the business.
The company will look for suitable suppliers that would provide high-quality products
while keeping costs down. Furthermore, they will search for suppliers who specialize in
machine and equipment, furniture and fixtures, spa material, spa supplies, office
material, and cleaning agents.
MediLuxe will be the supplier of the spa machine and equipment. Furniture and
fixtures will be supplied by Furniture Source PH and Home Store PH. FW Spavenue
Inc. and FYI Bath and Body Essentials Inc. will supply massage spa materials and
supplies, while 3SLM School and Office Supplies Tanauan City will supply office
supplies. Finally, Ace Hardware will supply the cleaning agent.
Competitive Advantage
The competition could be intense in a city with a variety of resorts and spas.
However, having a massage spa at a resort is a substantial advantage. Not all of the
resorts in the demographic region researched have spa on its own. The study provided
many benefits for both the business and the guests. This newly introduced resort
amenity allows visitors to unwind and rest in a way that ensures their health and well-
being. The massage spa makes use of reusable products such as towels and bathrobes
while maintaining sufficient hygiene. To ensure each customer's safety, the spa
employs a sterilizer. Despite its congested location, the resort features many types of
bamboo and plants that make it quite pleasant and soothing. Tanauan City is a large
city with many enterprises, but this is the first time that a resort would include a
massage spa. Being the first resort to have a massage spa is a distinct advantage.
People are usually eager to try something new, which they may obtain or experience at
this location. Full day of pampering and relaxation is possible with this extensive range
of treatments. Packages that are adaptable, allowing clients to design their spa day
precisely how they desire.
B. SWOT ANALYSIS
SWOT analysis identifies internal factors that are strengths and weaknesses.
Also, external factors are the opportunities and threats that will affect the economic
position of the firm in the market.
Strengths
● Provide wellness therapies for clients who seek healthful treatments and
massages
● Practice high hygiene standard
● Easy to locate because it’s along the way of JP Laurel Highway
● It has wide Parking Space

● Resort offers other services that make it “One stop shop”
● Offer varieties of massage type
● Online reservation/booking for organize system
● Offers varieties of amenities like Wi-Fi,comfort and shower rooms
● Nature theme facilities
● Offered service promote wellness to the customers
● Experienced and professional Personnel
Weaknesses
● Expensive supplies, machines, and devices
● Some customers view massage spas as a luxury, which is why they don’t
frequent them often
● Expensive employee trainings
● massage spa needs refurbishment
● Limited service offered
● Lack of costs of providing quality services.
Opportunities
● The perpetual appearance of new trends provides a unique selling
proposition and the ability to continuously expand business
● Emerging tourism in Tanauan could help the business get guests, as well
as chances to organize events such as weddings and incentive meetings
● Emerging technology and digitalization, businesses may easily adapt to
new/emerging markets. It is simpler to promote new products or services
in the market with the use of the internet and modern technology.
● Less Stricker protocol of pandemic helps in getting more guests in the
business.
● Guests crave for new experiences, it is an opportunity for the business
since massage spa in a resort is unique.
● Holiday season or payday most people tend to look for places to unwind
and to relieve stress from work.
Threats
● Not able to find or afford professional / certified staff members
● Permits and documents to operate
● Operating cost based on demands
● Natural calamities (earthquake, storms, and landslides)
● Competition to long established bar that also resides in the area
● Heavily dependent on tourism and seasonable demand
PESTLE Analysis (Factors Affecting the Market)
Political Factor
● Rule of Law
The government nowadays implements such laws, rules, and regulations
that people must follow in their everyday lives. In line with this, the
proponents will always make sure that they will not violate any laws and
regulations in their business. They will produce products and serve their
guests in an appropriate and legal manner.

● Antitrust Law
Competition when it comes to business is always there, and the
proponents will always follow good and healthy competition when it comes
to promoting their product to the market. As for what the government has
done with antitrust laws, they protect consumers from any harmful or
predatory acts or practices in business by ensuring fair and just
competition with other competitors. The enterprise will always respect their
competitors as well as wouldn’t do anything bad to gain guests’ trust and
loyalty to the enterprise.
● Mandatory employee benefits
Providing benefits to business employees indicates to them that they care
about not just their general health but also their future. A strong employee
benefits package may assist in attracting and retaining talent. Benefits
might help businesses identify their company from competition.
Employees have the right to claim compensation from their benefits, in
order to meet their demands. It is therefore critical that employers follow
this employment legislation. These mandatory perks will make employees
less inclined to quit and more committed to their jobs.
Economic Factor
● Inflation, interest rates, and exchange rates
For most economies, a floating exchange rate system is the standard,
which implies that the value of the currency is authorized to vary in line
with the foreign exchange market. Currency rates are impacted by a
number of basic variables that are often in constant motion. These
influences include interest rate differentials, economic performance,
supply and demand, and inflation. These changes have a significant
impact on resorts and the tourism sector.
● Government intervention in the free market and related Services
The business cannot run without the government’s approval, it will be hard
for the business to operate without the licensing or permit to start the
business.
● Exchange rates & stability of host country currency.
● Infrastructure quality in Lodging industry
● Comparative advantages of the host country and Services sector in the
particular country.
● Labor costs and productivity in the economy
● Business cycle stage (e.g. prosperity, recession, recovery)
Social Factor
● The buying habits, beliefs, health consciousness, safety toward service
and product offerings will have a great bearing on proposing a business.
● Demographics and skill level of the population
● Class structure, hierarchy and power structure in the society.
● Education level as well as education standard in the Park Hotels &
Resorts Inc. ’s industry

● Culture (gender roles, social conventions etc.)
● Entrepreneurial spirit and broader nature of the society. Some societies
encourage entrepreneurship while some don’t.
● Attitudes (health, environmental consciousness, etc.)
● Leisure interests
Technological Factor
● Technology has a huge contribution to this proposed project. Innovative
lights and amplifiers for the music and lights. Different appliances will be
used for the sustainment of the place and the products from the
menu.Internet connectivity for daily update, advertisement and
registration. Booking will also be held online. Operating the poolside bar
will be much easier with this technological advancement.
● Recent technological developments by Park Hotels & Resorts Inc.
competitors
● Technology's impact on product offering
● Impact on cost structure in Lodging industry
● Impact on value chain structure in Services sector
● Rate of technological diffusion
Legal Factor
● Copyright, Patents/Intellectual Property Rights
Competition in the resort and tourism sectors is tough. Some strategies
for attracting more consumers include distinguishing and providing value
to products. The product, logo, tagline, and company name are all
intellectual property of Club Leonardo. All of these were not copied and
are all originals that came from the entrepreneurs’ minds. To be able to
protect all the enterprise’s intellectual property from any act of plagiarism.
They address the copyright, patents, and intellectual property rights of the
law.
● Health and Safety Law
Health and safety are very important when it comes to business, so Club
Leonardo ensures that the guests as well as consumers will always be
safe and will not get any harm from consuming the product and service.
Club Leonardo guarantees that all the products/services to be served to
consumers are always safe.
● Antitrust law in the Resorts & Casinos industry and overall in the country.
● Discrimination law
● Consumer protection and e-commerce
● Employment law
● Health and safety law
● Data Protection
Environmental Factor
● Weather
● Climate change
● Laws regulating environment pollution
● Air and water pollution regulations in Lodging industry
● Recycling
● Waste management in Services sector
● Attitudes toward “green” or ecological products
● Endangered species
● Attitudes toward and support for renewable energy

Chapter III
Technical Aspect
The technical details of the desired process are examined in the technical
aspect. It involves the systematization of daily operations, which includes
accommodating customers' appointments, scheduling, processing online payments from
clients, keeping the environment clean, and managing inventory to assess the efficacy
of the proposed project. In the endeavor to illustrate, articulate and determine the
project’s feasibility, the entrepreneurs should take into account numerous factors that
influence and affect the viability of the business. Moreover, the technicalities should be
extensively studied and assessed for the project to jibe that it is in the affirmative.
Description of the Services and Businesses
The Club Leonardo Spa offers many different types of massage services from
head to toe. It is facilitated by a massage therapist with the aim of helping the guest
relieve stress and tension, improve range of motion and circulation, enhance a state of
well-being and offer a preventive lifestyle through all the services provided by the spa in
a professional manner.
There’s no age limit for getting a massage service. However, ages 17 and below
would need to be accommodated by their parents or guardians. The massage spa
service of Club Leonardo requires a signed consent document from the minor’s parents
to protect the therapist and the establishment.

Operation Time Schedule VILLANUEVA
2:00 – 2:30 Preparation for opening.
2:30 – 6:00 Providing service to customers.
6:00 – 7:00 Break time
7:00 – 9:20 Providing service to customers.
9:20 – 10:00 Closing, cleaning, checking sales and inventory.
Table 7. Working Schedule
Service Flow Chart
Start Customer Arrives Reception Area
Changing/Shower
Locker Room Checking reservation
Room
Locker Room Treatment Room Locker Room
Reception Area Changing/Shower

Locker Room
Settlement of payment Room
End
Figure 9. Service Flowchart
Service Process ARADA (ARADA?)
● Step 1. Online or Telephone/Phone Call accommodation
Accommodating customers through online appointment, telephone/ phone call, text
message. The receptionist is expected to answer the phone politely. Staff
employees will repeat important information, such as the appointment date, time,
and service, before hanging up the phone.
● Step 2. Assessment and Evaluation
Receptionist will brief customers about terms and policies before signing the
provided form and orient about the different services offered and its rates. Spa
employees will always ask consumers specifically what they want to receive out of a
spa treatment during consultations. Prior to the consultation, they will review the
client's file to determine what prior services have been rendered. Then, the spa
employees will talk about information that is relevant to the particular treatment, such
as the client's skin or hair type, whether they are prone to allergic responses, or
whether they have any physical issues that might be made worse by particular
massage techniques.
● Step 3. Plan of care and Payment

The customer should then be given options by spa staff, who should assist the
customer in selecting the best procedure. Once a service is selected, the client
should be given a thorough explanation of the process so she/he knows what to
expect. In this step, customers must pay for their preferred service.
● Step 4. Preparation for service of Customer and Massage Therapist
The customer will have their clothes changed in the locker room or take a shower
before going to their designated room. At the same time, staff will prepare and
sanitize the whole area. All equipment, including towels and bathrobes, that will be
used must be sterilized. The ambiance is necessary for a relaxing massage to
promote deep relaxation. The therapist will use the candles and turn on the lamp.
Additionally, they'll use an essential oil or incense to add aroma to the area.
● Step 4. Treatment
This is where the massage is done. The plan of care, assessment, and evaluation
should all serve as guidelines for treatment. Massage therapists apply assessment
during massage to help them decide whether to change the course of treatment. The
tissue is constantly being evaluated by therapists, which then change the course of
treatment accordingly.
● Step 5. Sanitation
Spas in particular should focus on maintaining a clean and healthy atmosphere
because they provide services that can readily spread bacteria and viruses to
customers and staff through equipment and tools. The staff will practice regular
disinfection of surfaces, sanitation of tools and equipment.

Project Site
The chosen locale for the study is Club Leonardo, located at 75A J.P. Laurel
Highway, Brgy. Darasa, 4232 Tanauan, Philippines It has 5,348 sq m of land. It is a
performance, an event, and a Country Club / Clubhouse. Its location is advantageous
because it is easily accessible.
Figure 10. Project Site
Project Floor Plan ARADA

Figure 11. Project Floor Plan
(You will only have 3 massage tables? Will you achieve economies of scale?
What about for clients who want to get a couple’s massage?)
Overhead Cost
The expenditures associated with running a firm that are not directly connected
to the creation or manufacturing of a good or service are referred to as overhead cost,
also known as operational expenses. They are the expenses a business must pay to
keep running.
Overhead Cost Total cost yearly
Administrative Cost ₱444,000.00
Water Bill ₱5,755.20

Internet Bill ₱20,388.00
Insurance ₱8,000.00
Licenses and Permissions ₱9,500.00
Marketing and Advertising ₱14,840.00
Office Supplies ₱1,096.00
Cleaning Agents ₱3,390.00
Laundry Fee ₱10,560.00
Employee expense ₱932.00
Training ₱4,800.00
Tax 25%
Depreciation ₱68,861.48
Amortization ₱7,899.23
Total ₱600,021.91
Table 8. Overhead Cost
Administrative Cost
The expenses incurred by a business or organization are referred to as
administrative costs. These costs may include rent, managerial salary, administrative
worker wages and benefits, among other things.

Indirect Labor
● Receptionist
The duties of the spa front desk receptionist include greeting all visitors, taking
phone calls, answering inquiries about spa services and goods, scheduling all
appointments, entering the visitor into the computer system, and billing for
rendered services. The receptionist at Club Leonardo costs Php 15,000 per
month, and there is just one employee.
● Manager
The management of spa operations is the responsibility of spa managers. It is
responsible for overseeing facility upkeep, writing budget reports, formulating
marketing strategies, and performing body and facial treatments as the primary
aesthetician. The anticipated monthly expense for the one manager of Club
Leonardo is Php 22,000.
● Accounting Fees
In connection with the Statement on Auditing Standards (SAS) 100, Interim
Financial Information ("SAS 100"), the review of the Company's interim financial
statements as contemplated by Section 5.20 hereof, or the review and analysis
of the FASB Interpretation 48, Accounting for Uncertainty in Income Taxes ("FIN
48"), the fees that become payable and the expenses and disbursements that
are reimbursable to any accounting firm for services rendered.
● Legal Fees
Legal fees are also known as legal expenses, and are often borne by the party
which loses a lawsuit. The company was forced to pay €138,000 in legal fees
after it acknowledged breaking safety regulations at two of its factories.
Utilities
● Electricity
The estimated electricity bill to be consumed by the business is expected to be
Php 3,742.66 .
● Internet and Telephone Plan
The monthly cost of the internet and telephone bill of The Club Leonardo's Spa is
expected to be Php 1,699.00 .
● Water Expenses
The estimated monthly cost for the water bill of The Club Leonardo's Spa is
expected to be PHP 479.60.
Machines and Equipment
With the help of Machinery and Equipment, the business can work efficiently.
Moreover, Club Leonardo's Spa will use this system to execute the payment for services
that customers chose to avail. Machine and Equipment are listed below:
Table 1. Machine and Equipment
Massage Spa Machine/Appliances & Equipment (FIXED ASSET)

Useful
Quantit Total
Category Item Price Life
y Cost
(Years)
Water Dispenser ₱1,480.00 1 5 ₱1,480.00
Point-of-Sale (POS)
System ₱5,499.00 1 10 ₱5,499.00
Machine and
Stone with heater set
Equipment
small/medium 16 stone ₱1,499.00 3 12 ₱4,497.00
UV Sterilizer Cabinet ₱5,281.00 1 5 ₱5,281.00
Vacuum Cleaner ₱849.00 1 10 ₱849.00
Ceiling Speaker ₱643.00 2 3 ₱1,286.00
Samsung 1HP Split Type ₱24,995.0 ₱24,995.0
Inverter Aircon 0 1 10 0
Thermal Scanner and Auto

Appliances
Alcohol Dispenser, ₱1,535.00 1 2 ₱1,535.00
Aromatherapy Diffuser
500ml ₱275.00 5 ₱1,375.00
Ceiling Fan ₱1,649.00 2 5 ₱3,298.00
Total: ₱50,095.0
0
Note: reference of prices -https://www.giftedtouch.com/massage-supplies.
Furniture and Fixtures
Massage Spa Furniture & Fixtures (FIXED ASSET)
Useful
Category Item Price Quantity Life Total Cost
(Years)
Reception Desk ₱6,879.60 2 10 ₱13,759.20
Reception Chairs ₱7,500.00 1 10 ₱7,500.00
Office Chair ₱939.00 1 5 ₱939.00
Sofa ₱6,990.00 1 10 ₱6,990.00

Furniture and
Fixtures Locker ₱9,599.00 1 15 ₱9,599.00
Cupboard ₱4,195.00 3 10 ₱12,585.00
Shelf Unit ₱8,990.00 2 10 ₱17,980.00
Side Cabinet ₱2,308.00 3 10 ₱6,924.00
Massage Massage Table/
Furniture Bed .70mx1.90m ₱1,869.00 3 3 ₱5,607.00
Ottoman Chair ₱5,341.00 1 5 ₱5,341.00

Divider Curtain ₱903.00 3 2 ₱2,709.00
Native Room Divider
18"x60 ₱4,000.00 4 10 ₱16,000.00
Wall Mirror ₱10,000.00 1 10 ₱10,000.00
Nordic wooden lamp
Chandelier ₱320.00 3 10 ₱960.00
CBLUE LED Downlight
220V in LED Ceiling

Lighting
Downlight Light ₱93.00 8 2 ₱744.00
Fixtures
Fluorescent Lamp ₱260.00 4 5 months ₱1,040.00
Modern Led Ceiling Light ₱1,226.00 3 1 ₱3,678.00
Himalayan Salt Lamp ₱500.00 3 5 months ₱1,500.00
Bathroom Toilet Bowl ₱5,209.00 1 10 ₱5,209.00
Area
Mirror Cabinet and
Lavatory Sink ₱15,000.00 1 10 ₱15,000.00
Shower Glass Enclosure ₱20,000.00 1 10 ₱20,000.00
Hand Shower ₱1,000.00 1 5 ₱1,000.00

Towel Rack ₱439.00 1 5 ₱439.00
Bidet ₱300.00 1 5 ₱300.00
₱165,803.2
Total
0
Table 3. Spa Furniture and Fixtures
Note: reference of prices: https://shopee.ph/furnituresourcephils and
https://homestore.com.ph/
Service Materials
MASSAGE SPA MATERIALS
Garments
Quantit Useful Life
Category Item Price y (Years) Total Cost
8x12 inches pillows ₱50.00 8 2 ₱400.00
Pillow case 16x22 ₱36.00 100 2 ₱3,600.00
Linens 100 pcs disposable sheets
80x180cm ₱620.00 4 3 ₱2,480.00
Bed cover ₱289.00 16 3 ₱4,624.00
Towels Face Towels * 12pcs per pack ₱98.00 10 2 ₱980.00

Body Towels ₱89.00 30 2 ₱2,670.00
Robes ₱200.00 20 3 ₱4,000.00
Hair Cover Washable Shower Caps ₱48.00 10 1 ₱480.00
₱19,234.0
Total
0
Material
Useful Life
Category Item Price Quantity (Years) Total Cost
Wood bowl for
oil 6pcs ₱185.00 3 10 ₱555.00
Bottle pump
Containers
100 ml ₱29.00 8 12 ₱232.00
Bottle pump
250 ml ₱31.00 5 12 ₱155.00
Total ₱942.00
Table 4. Service Material
Note: reference of prices - https://www.facebook.com/profile.
http://www.fyibathandbodyessentials.com/
Spa Supplies
Consumable Supplies Expense
Useful
Quantit Life
Category Item Price y (Months) Total Cost
Aromatherap Essential Oils 10ml ₱185.00 10 1 ₱1,850.00
y Scented Candles ₱149.00 10 1 ₱1,490.00
Office Ballpen (per box) ₱89.00 1 3 ₱89.00
Supplies 1 rim A4 bond paper ₱185.00 1 3 ₱185.00
Sugar Body Scrub 250g ₱210.00 4 1 ₱840.00
A Bonne Salt Body Scrub 350g ₱89.00 4 1 ₱356.00
Coffee Salt Body Scrub 250g ₱89.00 4 1 ₱356.00
Massage Lotion - Lavender 1

Massage
gal = 3785.41ml ₱288.00 1 1 ₱288.00
Supplies
Massage Oils 1 gal =
3785.41ml ₱499.00 1 1 ₱499.00
Creams Deep Clean Balancing
Massage Cream 70ml ₱119.00 1 1 ₱119.00

Total ₱7,247.00
Note: reference of prices - https://www.facebook.com/profile.
http://www.fyibathandbodyessentials.com/ https://www.facebook.com/3SLM-School-
and-Office-Supplies-Tanauan-City-111042727237966
Cleaning Agents
Cleaning Tools and Agents
Useful
Quantit Life
Category Item Price y (Months) Total Cost
Detergent 1kg ₱45.00 1 1 ₱45.00
Bleach 1 gallon ₱168.00 1 1 ₱168.00
Cleaning
70% Isopropyl Alcohol 1 gallon ₱180.00 1 1 ₱180.00
Agents
Anti-Bacterial Disinfectant ₱320.00 1 1 ₱320.00
Surface Cleaner 500ml ₱142.00 1 1 ₱142.00
Note: reference of prices - https://www.acehardware.com/departments/home-and-
decor/cleaning-and-disinfectants
Table 5. Cleaning Agents
Manpower Requirement LUCERO

Position Monthl Numb Total 250 Total NO. OF Total
y er of salary working salary SERVIC price
salary Emplo per days per per year E per day
yees month year for
service
Manager 22,000 1 22,000 1506 264,000 15 70.40
Front Desk 15,000 1 15,000 720 180,000 15 48
Receptionist
Massage 20,000 1 20,000 960 240,000 15 64
Therapist
PER HEAD 20,000 3 60,000 2880 720,000 Total 182.40
of Massage
Therapist
Total 57,000 5 97,000 4656.00 1,164,00
Table 6. Direct Labor and Salaries Expense

Chapter IV
Management Aspect
Management aspects discuss the name of the firm, the type of organization,
organizational goals, organizational chart, manpower resources, job description and
qualifications, recruitment, selection and hiring of workers, policies and regulations, and
project schedules.
Form of Ownership
The planned business will take the sole proprietor's management and control.
There are no stockholders or partners with whom to consult. A sole proprietor is a
person who runs their own unincorporated business by themselves. With this structure,
the owner has the most freedom to manage the company and act rapidly in response to
urgent business needs. A sole proprietorship also has the advantage of requiring less
paperwork and having low startup costs, which are two significant advantages. There is
also how simple it is to maintain. It's actually the simplest and least expensive form of
business you may start, according to the SBA. In addition, the owner is in charge of
running the company and is also responsible for all debts and other obligations.
Form of Business Organization
In presenting the flow of control in the business, the Club Leonardo's Spa used
organizational structure which describes how specific operations are directed to meet
an organization's goals. It enables teams to manage tasks within the limits of their
respective responsibilities. However, you might profit from any number of various
organizational models, depending on the size of your team and how your workflows are
set up. It may also help you gain some understanding of your strengths and potential
growth areas. The organizational structure may be one of the reasons your teams are
failing to produce the results you require. The best approach to determine whether your
processes and structures are performing as planned is through the results.
Organizational Structure Flowchart
Figure 12. Organizational Structure Flowchart
(Improve your organizational char. I can barely see/read it).
Total Manpower Requirement
The massage spa requires five people to run the business. One (1) is the front
desk receptionist, One (1) is the manager, and three (3) for massage therapists to
make up the company's workforce. The receptionist will take care of assisting the
customers and the daily transactions. The duties of the spa front desk receptionist
include greeting all customers, taking phone calls, answering inquiries about spa
services , scheduling all appointments, inputting the client into the computer system,
and billing for rendered services. Additionally, if needed, the front desk agent helps with
transitional cleaning of the spa and relaxation area. The management of spa operations
is under the responsibility of spa managers. They oversee the facility's maintenance,
write budget reports, devise marketing strategies. They oversee the purchasing of
goods, keep track of deposits and cash register transactions, and help with store
opening and closing procedures. Spa managers also establish weekday schedules,
create staff training programs, and manage employee hiring. Therapeutic massages are
given to customers by a massage therapist to increase circulation, encourage
relaxation, and reduce tension, pain, and injury. Aside from providing massage services
listed in the brochure, they are also in-charge of maintaining a clean, secure, and
orderly spa environment, setting up the spa and work stations, maintaining cleanliness
and orderliness throughout the shift, assisting with the upkeep of clean and orderly
linens and their replacement between sessions, sanitizing equipment, and escorting
clients to and from treatment rooms.
Job Analysis
The nature, tasks, responsibilities, and needed abilities for a certain job are all
included in the job analysis. The Club Leonardo may use this information to determine
which staff are most suited for particular duties. Each employee's job description as well
as the qualifications for each position are listed below:
Job Title Job Description Job Qualification
Manager ● Manages staff, plans, and ● 18 – 35 years old
evaluates departmental
● Senior High School
activities to meet
Graduate
departmental goals.
● Excellent
● Maintains staff by bringing
in, choosing, onboarding, communication,
and training new hires. interpersonal,
leadership, coaching,
● Make sure that the
and conflict resolution
workplace is safe, secure,
skills.
and lawful.
● Time and project

● Teaches, counsels, and
management skills.
corrects staff members.
● Ability to analyze
● Develops, coordinates, and
processes and
enforces productivity
information, identify
standards, rules, and
problems and trends,
systems.
and develop effective
solutions and
strategies.
● Commitment to
providing exceptional
service to customers
and support to staff
members.
● Strong understanding
of business
management, financial,
and leadership
principles.
Receptionist / ● Responsible for the cash ● 18 – 35 years old
Cashier register by scanning items,

● Senior High School
itemizing and totaling
Graduate
customers' purchases.
● Good communication
● Responsible for assisting
skills
customers.
● Cashier and/or
● Responsible for taking
Receptionist
payments, counting money,
experience
managing all cash-related
● Cashiering experience
transactions, scanning
especially the ability to
merchandise and taking
use a computer
payments, issuing receipts
terminal to complete
and refunds, resolving
credit card
customer complaints,
transactions, run
keeping the checkout area
reports, assess patient
tidy and organized, greeting
prescription and service
customers, keeping records
fee information
of transactions, packing or
wrapping packages, and ● Highly professional and
having pleasant interactions courteous, in
appearance, conduct
with customers. and manner
Massage Therapist ● Responsible for ● 18 – 35 years old
providing customers with

● GED, high school
soft tissue manipulation
diploma, or an
treatments while
acceptable
ensuring a secure and
substitute
comfortable
● Having worked as a
environment. The
massage therapist
therapist should be
for more than six
skilled at identifying the
months.
needs and desires of
their patients through ● Knowledge of
spoken and nonverbal Swedish, prenatal,
signs as well as body hot stone, trigger
language, and adapting point, sports, and
their therapies deep tissue
accordingly. massages at an
advanced level.
● Performs hot stone, deep
muscle, or prenatal ● Proficiency with
therapy, based on computers.
appropriate training and

● Excellent written
minimum clinic education
and vocal
hours.
● Utilizes other approved communication
modalities, in skills.
accordance with
● Superb
applicable law.
interpersonal skills.
● A polished,
businesslike
appearance.
● Ability to stand for
extended periods of
time and agile.
● Capable of giving
massages to a
variety of clients.
Table 9. Job Analysis
Compensation
Compensation is received by an employee in return for their service. This covers
regular salaries like hourly or annual wages. The value of all perks, such as insurance
policies, financial aid for education, and bonus pay, is also included. The amount of
salary that employees will receive will depend on their position in the business. Wages
are shown in the table below.

Position Number of Basic Pay per Basic Pay per Gross Pay per
Employees Day Month Month
Manager 1 733 22,000 22,000
Front Desk 1 500 15,000 15,000
Receptionist
Massage 1 666 20,000 20,000
Therapist
PER HEAD of MT 3 2,000 60,000 60,000
Total 117,000
Table 10. Staff Compensation
(Guys, parang ang taas ng salaries nyo. Especially for a business that is just
starting. Perhaps start lower then just have a plan to increase after 2 years. Then
again, after 5 years. Example: Yung manager, start at 15K, then 17 after 2 years,
then maybe 18 to 20K after 5 years).
Business Policies
Business policies are the rules that a business produces to direct its operations.
They outline the rules that decisions must follow. The acquisition of resources
necessary to accomplish organizational goals is another topic covered by business
policy.
● The spa at Club Leonardo is open from Monday to Saturday from 2pm to 9 pm.
● Those who are not receiving spa services may not be in our Spa lounges due to
safety concerns and a lack of space.
● Customers need to respect and decency to the employees and other visitors.
● Customers need to be aware that they cannot bring outside food or alcohol into
the spa.
● In any services, a minimum age of 14 is needed and children under the age of 17
must always be accompanied by an adult.
● During the services, kindly switch off or put on mute your cell phones.
● There should never be any sexual conversation or involvement between the
customer and the massage therapist.
● It is the client's obligation to tell the massage therapist of any medical treatments
they are currently receiving and to obtain formal authorization for the massage to
continue from their doctor, chiropractor, physical therapist, etc.
● The spa room is cleaned after each session, down to the doorknobs and the
table, which is then covered in new linens.
Personnel Policies
It is important to have spa policies and procedures for every employee. They function as
a framework for how employees are expected to conduct themselves while on the job,
and can safeguard against unwanted or unexpected situations that can affect business.
While establishing these policies and procedures isn't exactly the most exciting part of
owning a spa, they will create an atmosphere where each employee knows the rules
and how to act -- both with clients and with their colleagues. Having spa policies and
procedures in place will not only enable you to navigate tricky situations when they
occur, but also minimize the chances of such situations happening in the first place.
Policies and procedures should be written down and provided to each employee upon
hiring.
Here are 10 that are vital for making sure that the business runs smoothly:
1. Employees are expected to arrive at work on time.
2. Employees who use drugs or alcohol while at work will be dismissed.
3. Employees must maintain a clean and professional appearance while on the job.
4. Workspaces and common areas are to be kept clean.
5. Employees are permitted to use their cell phones only while on break.
6. Employees should not come to work while sick.
7. Employees should be polite and friendly to clients. Arguing with clients is not
permitted. If a disagreement with a client occurs, management should be notified.
8. Employees are expected to attend all team meetings and training sessions.
9. Employees who steal spa property or property belonging to other staff or clients
will be dismissed.
10. Employees who discriminate against or harass other staff or clients will be
dismissed.
Personnel Uniform
The company uniform is to be provided by the company to the personnel upon
completion of requirements from qualification for employment as part of their non-
mandatory benefits. Wearing the proper clothing is essential to do the job effectively.
The therapists’ uniform comprises a two-piece garment which is called scrub suit.
They are stretchy, comfortable, and easy to clean that’s perfect for massage services.
However, the receptionist and manager must wear smart casual clothing. The very
purpose of the smart casual style is to appear professional and appropriate for
professional environments. Smart casual manifests style, sharpness, and
sophistication.
Figure 13. Uniforms

Legal Requirements
Legal Requirements must be complied by the business owners to properly
operate and avoid law, statutory, regulatory, security, and contractual obligations
violation. The following requirements to
● DTI (Department of Trade and Industry
° Barangay level/coverage
° Municipal/city coverage
° Regional coverage
° National coverage
● Barangay Clearance
● Mayor’s Permit
o Barangay Business Clearance
o Certificate of Business Registration from DTI
o Two (2) valid IDs
o Contract of Lease
● BIR (Bureau of International Revenue)
° BIR Annual Registration Fee
° Documentary Stamp
° Books of Account
° Cost of Printing Official Receipts
● Security and Exchange Commission

° Business Name Reservation for 90 days
° SEC Registration Fee
° Stock Transfer Book
° BIR Documentary Stamp
° Notarial Fees
Activities 2022
Jan Feb Mar Apr May
Sourcing of Finance
Building Construction
Acquisition of Asset
Legal Requirements Completion
Signing Contracts with Club Leonardo Resort
Hiring of Employees
Promotion of the Business
Start of Operations
Table 11. Gantt Chart

CHAPTER V - Financial Aspect
Financial Assumptions
Project Cost VILLANUEVA
Schedule for depreciation and accumulated depreciation ARADA
Schedule for VAT ARAYATA
Sales Schedule MALASMAS
Schedule of Cost of Service LUCERO
Income Statement VILLANUEVA
Statement of Financial Position ARADA
Cash Flow Statement ARAYATA
Current Ratio MALASMAS

Return on Sales LUCERO
Return on Equity VILLANUEVA
Payback Period ARADA
Statement of Changes in Equity ARAYATA
CHAPTER VI - Socio-Economic Aspect
SOCIO-ECONOMIC ASPECT
Generating profit is every business’s aim, especially in the part of the owner. This
chapter shows how the goal of this project is not only to gain profit but also to aid the
government's relevance to the external aspect of the business and to plow profit back
into the economy. To be environmentally and economically conscious gives the
business an edge in the industry. The following discusses how the business performs
the duties and responsibilities to society, the economy, the environment and the
government.
Vision MALASMAS
Mission LUCERO
Core Values VILLANUEVA
Contribution of the Project ARADA
Contributions to Society
● Promote Local Tourism
Restaurants are an important aspect for tourists since food is part of what they actually came
to experience. The proponents believe that the business’ role is to raise the level of attractiveness
of the city as a tourist destination. Being a business that offers a product that is new to the market
can easily catch the attention of potential customers, may it be from nearby or distant cities.
Through adequate marketing and advertising, people may be intrigued to visit the vicinity despite
the distance. Rest assured that the number of tourists will increase as well as the popularity of the
city.
● Provide Wider Options
The vegan or plant-based food industry has been limited up to this day. Only few restaurants
offer healthy food as of which have always been perceived as unappetizing. The proponents
believed that offering a new variant of this type of food will provide more options to the market.
Serving healthy food in a form common to the public may widen the scope of people’s taste that
will be catered to. The business will serve as an additional option that people who are trying to
eat healthy can choose from.
Contributions to the Economy
● Pay Rent
The proponents chose leasing the building to be used not only for the sole benefit of the
business but also to be able to give back to the economy. Rent may be the only source of income
of some lessors. The monthly payments of the business may be of help to lessors in a way that
they receive stable and higher profits, claim tax benefits and get quick returns while the business
benefits as well. The building will become a common ground on where both lessor and lessee
generates income. Consistent leasing of a property also retains or may even increase the physical
and financial values of the commercial establishment since the space are not left neglected.
Leasing will be beneficial to both the lessor and the lessee.
● Support Local Suppliers
The proponents preferred to have their suppliers as close as possible to the business for easy
access to the supplies needed in the business. Supporting local suppliers has significant impact to
the economy as it keeps a constant flow of money coming from within. Local sourcing will give
opportunities to local suppliers especially the local farmers to generate income and keep their
finances healthy as the money circulates between the suppliers and consumers. The proponents'
partnership with the local suppliers will boost the economic growth through maximizing the use
of the local resources.
● Provide Job Opportunities
Since the proponents will be establishing a new business, manpower is required. The firm
will hire new employees and personnel needed in the firm. Through this, the company can help
the residents of the city by giving them new job opportunities and at the same time improve each
and everyone’s individual skills through training and seminars provided. The business will also
help reduce the percentage of the unemployed in the country. The proponents believe that
innovative products will be a great help to the consumers and establishing the firm will help the
people of the community to finance their families by giving them job opportunities.
Contributions to the Environment
● Maximize Natural Resources
Natural resources can provide essential raw materials and be a source of income when used
efficiently. Banana peels as a natural resource, may not have been known as edible and may have
been recognized as a food waste. The proponents strived to promote maximization of the natural
resources as per having banana peels as the main raw material. With this process, all parts of the
fruit has been utilized and consumed as a whole and has improved the resource productivity of
the business.
● Promote Agricultural Products
Being a tropical country that contributes to a large percent of banana production in Asian
countries, has given a lot of opportunities to the country. The proponents thought of using
agricultural product, the banana, will help sustain the agricultural industry at present time.
Especially with modernization, people have been neglecting Earth’s natural produce. Mass
production of the patties would also mean mass production of bananas. Potassium Patties would
help build up not only the name itself but also the local agriculture.
Contributions to the Government
● Pay Local Taxes
Establishing a business can be a great help in the government mostly regarding taxes. One of
the responsibilities of the business is to pay the right amount of tax that will help in developing
the infrastructure of the government for local citizens that are residing in the area. The taxes that
will be generated from different tax payers will cast off in sustaining the funds for social projects
and investments to promote economic growth and development. Taxes are used by the
government to achieve economic growth through improvement of infrastructures implementing
programs for health, finance, social services, education and new technology.
● Pay Government Contributions
As stated in the Compensation and Benefits, the business will pay the necessary monthly
contributions of the employees. This includes SSS, PhilHealth and Pag-Ibig Contributions which
will be paid regularly and appropriately.
Corporate Social Responsibility ARAYATA
CHAPTER VII - Environmental Aspect
Waste Management MALASMAS
CHAPTER VIII
Summary of Findings (EVERYONE)
Recommendation LUCERO
Future Plans VILLANUEVA
BIBLIOGRAPHY
APPENDICES
APPENDIX A: Survey Questionnaire

APPENDIX B: Communication Letter
APPENDIX C: Articles of Partnership
APPENDIX D: Certification
APPENDIX E: Legal Requirements
APPENDIX F: Curriculum Vitae
The annual average inflation was 3.6 percent (Philippines), 3.3 percent (NCR) and 3.6
percent (AONCR) for the bottom 30% income households and 3.8 percent (Philippines),
4.0 percent (NCR) and 3.7 percent (AONCR) for the all income households.
https://www.pureaestheticsgainesville.com/10-benefits-relaxing-spa-day-visit/
https://www.hospes.com/en/7-reasons-to-get-away-to-spa/
https://www.thegoodbody.com/types-of-massage/
https://www.hvs.com/article/8021-Key-Drivers-for-Hotel-and-Resort-Spa-Profitability
https://www.wise-geek.com/what-are-the-different-types-of-resort-amenities.htm
https://www.xotels.com/en/glossary/spa-hotels
https://www.spa-balance.com/2012/01/desafios-para-el-sector-de-los-spas/
https://www.ucfs.net/challenges-med-spa-directors-will-face/
https://www.americanspa.com/business/10-challenges-every-spa-director-going-face
https://www.linkedin.com/pulse/what-spa-salon-customers-want-george-jilly
https://cayugahospitality.com/gary-henkin/spa-management-challenges-and-
opportunities/
https://www.linkedin.com/pulse/what-spa-salon-customers-want-george-jilly
https://blog.marketresearch.com/the-growth-of-the-global-spa-industry
https://www.spa-balance.com/2013/06/how-to-open-a-spa-part-1-concept-and-
feasibility/https://www.americanspa.com/news/study-shows-more-half-all-spas-have-
been-significantly-impacted-covid-19

Feasibility Study - Spa Resort

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Feasibility Study - Spa Resort

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Establishing a Massage Spa at Club Leonardo

in Tanauan City, Batangas

A Project Feasibility Study

Presented to the Faculty of College and Business and Accountancy

First Asia Institute of Technology and Humanities

In Partial Fulfillment of the Requirement for the

Degree of Bachelor of Science in Business Administration

Major in Operations Management

Ma. Angelica S. Arayata

a chance for entrepreneurs to offer choice to consumers by opening a number of health

facilities. Many include top-notch fitness centers, upscale dining establishments,

pleasure and relaxation.

nostalgic reminiscence of one's childhood, serving as an idyllic getaway to rejuvenate,

The concept of this massage spa resort is planned to have an integrated

Vacation massage spas in the Philippines combine a wide range of recreational

anywhere in the Philippines, including at private residences, health clubs, hotels,

of business-related training, expertise, and experience. The major objective of this

company is to satisfy every customer and keep them coming back.

The Area of the Study

The proponents of the study aim to determine the feasibility of establishing a

5,348 sq m of land. It is a performance, an event, and a Country Club / Clubhouse. Its

location is advantageous because it is easily accessible.

The primary aim of this study is to determine whether Club Leonardo's

"massage spa" is feasible.

● How will the new service be promoted in the market?

● What would be the size and layout of the additional facility?

● What equipment is needed?

● What furniture and fixtures are needed?

● What materials are required to make the facility function?

● How many personnel should be added to the new facility?

● Who will manage the spa?

● What are the qualifications?

● What will be the job description of the manager?

● What is the financial viability of the business in its 3-year operation?

● What is the payback period?

● How do you pay for health care and medical expenses?

● Does the environment always matter?

● How do the services affect the environment?

● What will be the impact of detergent used on the environment?

OBJECTIVE OF THE STUDY

The following aspects are the proponents' summary objectives in order to

● To identify and describe the characteristics of primary and secondary target

demands of the target market.

● Measure potential demand based on the number of potential customers.

competitive advantage—in consideration of the company’s strengths,

weaknesses, opportunities, and threats.

II. TECHNICAL ASPECT

be produced for the production and establishment of the new facility.

● To foresee the layout and design of the new facility.

● To determine the most efficient service process workflow

further enhance customer experience.

III. FINANCIAL ASPECT

● To determine the Return on Investment

● To determine the Payback Period

● To determine the amount of capital needed to support the business.

● To determine whether to invest through savings or through a loan,

● To describe the responsibilities of all employees – management, supervisors,

VI. Socio-economic Aspect

● To describe the socio-economic benefit of the service

● To promote local tourism

● To support local suppliers

● To provide job opportunities

● To pay local taxes and government contributions