*Competitive situation

G&G BAGS is under a monopolistic competition wherein many businesses offer

similar but not perfect substitute products. There are many examples of this especially
in shopping malls, a large and a busy place, where there are various bags shop
establishments that offer the same products but differ in prices, appearances, services
etc. most of these bags establishments commonly have a bags with a usual design and
brand names. Unlike others G&G bags will provide a bag with a unique features like
having a uv sterilizer, designated pockets and etc.
Moreover, there is a large number of sellers and buyers in this type of market
structure. This is mainly because there are few barriers to entry and exit which make it
easy for new competitors to penetrate the market. Thus, the objective of the business is
to gain competitive advantage among direct and indirect competitors through its unique
features of our UV BAGS, customer satisfaction and loyalty.

*Man power requirements and organizational policies

general manager
Bookkeeper
Accountant
Tailor
Casher
Sales man
Guard
MANPOWER REQUIREMENTS

Job Title, Qualifications, and Responsibilities

1. General Manager

a. Qualifications

 Must have at least a degree in business management

 Have at least 5 years prior experience in related industry

 Has good communication, leadership, and excellent customer service

skills
  Has good decision-making skills and strategic planning

b. Duties and Responsibilities

 Establish business plan

 Meet the restaurant financial objectives by developing financing;

establish the bank relationship; prepare strategic and annual forecast;

prepare budget based on the company’s target, expenditure target and

revenue projection; develop financial controls

 Develop and implement marketing, advertising, public and community

relations programs

 Control purchases and inventory by receiving purchase reports and

approving purchase orders

 Exercise an overall management of employees by implementing

policies, programs, rules and regulations, and SOPs

 Maintain safe, secure, and healthy facility environment 

 Maintain technical and professional knowledge

 Accomplish company goals

 Keep the important keys to the drawers and access to important files

 Void incorrect transactions input

 Check the security cameras once a week

 Canvass three (3) suppliers

 Receive Purchase Requisition Form from the cook and prepare the

inventory control sheet to be kept by the bookkeeper

 Issue debit memorandums

  Prepare and sign and purchase orders

 Review employees’ hours records weekly

2. Bookkeeper

a. Qualifications

 Must have possess a bachelor’s degree in Finance, Accountancy,

Banking or equivalent

 Has at least 2-year prior experience in related industry

 Has an outstanding knowledge of computerized accounting system

 Has an immense knowledge of payroll accounting transaction

regulations

 Sound ability to maintain confidentiality of information

b. Duties and Responsibilities

 Maintain a record of bank reconciliations, receivables, and payables

 Administer daily accounting activities

 Monitor all transactions in general ledger for accounts

 Manage invoices

 Prepare budget for restaurant income and expense

 Provide an efficient interface with CPA

 Receive and monitor the inventory count by the cook at the end of

each day

 Receive and compile documents about supplies received

 Keep and update inventory control sheet

 Sign and keep purchase orders

  Prepare check vouchers

 Record payment and liabilities

3. Accountant 

a. Qualifications 

 Must have a bachelor’s degree in Accountancy, Finance or other

relevant degree

 Has at least 2-year prior experience as an Accountant

 Has an outstanding knowledge of accounting standards, regulations

and procedures including the Generally Accepted Accounting

Principles (GAAP)

 Hands-on experience with accounting software like QuickBooks and

Systems Applications and Products in Data Processing (SAP)

 Advanced MS Excel skills

b. Duties and Responsibilities

 Prepare budget forecast

 Publish financial statements on time

 Reconcile accounts payables and receivables

 Ensure timely bank payments

 Compute taxes and prepare tax returns

 Financial reporting

 Audit financial transactions and documents

 Comply with financial policies and regulations

4. Cook
a. Qualifications

 Must at least possess a high school diploma

 Has 6 months working experience in the same field

b. Duties and Responsibilities

 Prepare the kitchen ready for operations

 Cook menu products according to the standard procedure

 Ensure the highest quality of the items in accordance with the

prescribed standards

 Prepare purchase requisition form to the general manager when

supplies are low

 Receive delivery of supplies or ingredients and send the documents to

the Bookkeeper

 Prepare the receiving report and pass it to the general manager

 Count inventory at the end of the day and pass it to the bookkeeper.

5. Service crew

a. Qualifications

 Must at least possess a high school diploma

 Has a valid driver’s license (special licenses to operate certain

vehicles)

 Clean driving record

 Observe an ethical behavior

 Has good customer service skills

  Has a cheerful attitude

b. Duties and Responsibilities

 Provide services to customers (serving and preparing their orders)

 Use various selling techniques to suggest additional purchases 

 Loading, transporting, and delivering the products to customers in a

safe and timely manner

 Review orders before and after deliveries to ensure that the orders and

charges are correct

 Provide excellent customer service, answering questions, and handling

complaints from clients

 Adhere to assigned routes and following time schedules

 Abide to all transportation laws and maintaining a safe driving record

 Prepare reports and other documents relating to deliveries

 Work in a team-oriented environment with co-workers

6. Cashier 

a. Qualifications

 Must at least possess a high school diploma

 Has experience in cashier service and customer service

 Can communicate in Filipino and English language

 Can do multitasking

b. Duties and Responsibilities

 Receive payment by cash

  Issue receipts, refunds, credits, or change due to customers

 Count money in cash drawer at the beginning and at the end of shift to

avoid over or short in cash

 Greet customers

 Maintain clean and orderly checkout areas

 Identify prices of goods or services and tabulate bills using calculator

or MS Excel

7. Kitchen Crew

a. Qualifications

 Must at least possess a high school diploma

 Has experience in the same field

 Can multi-task

b. Duties and Responsibilities 

 Assist the cook

 Wash the dishes and appliances

 Empty trash receptacles and scrubbing floors

 Restock items

 Perform other tasks to ensure that the kitchen and dining areas are

clean and prepared for guests.

ORGANIZATIONAL POLICIES 

To serve the customers according to the objective and goals of the business, an

organizational policy is plotted to serve as a guideline for the workers and customers of

the company. 
RECRUITMENT POLICIES

The KaBurg company strives to serve its customers with a high quality and

standard above anyone else. The employees are the key to the success of the

company, and to achieve that goal, it is important to recruit and train its employers.

Carefully selecting the applicants and checking the background if they are suitable for

the job positions.

The following are the step-by-step procedure for the purpose of evaluating the

desired application.

 Advertisement

The company will provide advertisement for the job vacancy available through

fliers, print ads or social media platforms like Facebook, LinkedIn Jobs Street and other

social media platforms that are used by a lot of netizens. The advertisement includes

the position available, requirements, the location of the business, the hiring personnel,

and the contact details.

 Reception of Applicants

          After giving an advertisement, the store will entertain the applicants by giving an

application form to be filled up and submitted to the hiring personnel afterwards

including the necessary requirements.

 Selection Process
 The hiring personnel will select who are the applicants that will be deliberated in

the interview process. The hiring personnel will contact the applicants that passed the

selection process that will proceed to the interview. 

 Interview

The partners of the company will personally conduct the interview to gather

further information about the applicants. The interview targets to know the background

and experience of the applicant that is helpful in the job position they are applying for. 

 Final Selection

After the assessment, final selected employees will submit their working

requirements. The following are the pre-employment requirements for them to comply:

 Resume with 2x2 pictures

 Transcript of Record and Diploma

 Barangay Clearance

 NBI Clearance

 SSS E1/ ID

 Pag-IBIG

 PhilHealth

 NSO Birth Certificate

 Medical Certificate

 Orientation
 A one-day orientation will be conducted to familiarize the newly hired employees

to the store equipment and the day-to-day operations in the store. It also includes a

lecture about the product, benefits to be given, store rules and regulations, vision,

mission, core values, company policies, benefits, proper behavior and right treatment of

customers.  

EMPLOYMENT POLICIES

 Probationary Period

Newly accepted employees of KaBurg will undergo a probationary period of 6

months. This will enable the general manager to assess the skills that the new

employee still lacks and with what training and coaching sessions the employee will

take. The conversion to permanent status shall be primarily conditioned and dependent

upon the satisfactory service and performance of the work assigned to the employee.

Otherwise, such when the employee committed a major offense the company likewise

reserves its rights to terminate the probationary employment, even prior to the

expiration of their probationary period.

 Regularization Employees 

Employees who have successfully completed the probationary periods

designated for their classifications shall be given permanent status.

COMPENSATION & BENEFITS POLICIES 

 Salaries & Wages 

 The employees of KaBurg will be entitled to a basic salary in compliance with the

legal rate. It will be given on a semi-monthly basis, on the 15th and last working day of

the month. 

 Overtime Pay 

KaBurg will provide a compensation when an employee rendered services

beyond the maximum 8-hour shift under the law, such employee will be given an

overtime pay equivalent to overtime hours x per hour wage rendered. 

 13th Month Pay 

Regular employees will receive their 13th month pay on the 2 nd

week of

December equivalent to one-month basic salary.

 Performance Bonus 

An individual with punctual and complete attendance will be given a performance

bonus of Php 5,000.

 Holiday Pay 

Employees who rendered services during the Regular Holidays shall be entitled

to 200% basic daily wage. If the employee did not work during a regular holiday, 100%

basic daily wage is entitled. 

The following are the Regular Holidays or Paid holiday in the Philippines:

Table 48. List of Regular Holidays

 Date Event

January 1 New Year’s Day

Movable Maundy Thursday

date

Movable Good Friday

date

April 9 Araw ng Kagitingan

May 1 Labor Day

June 12 Independence Day

August 26 National Heroes Day

November 1 All Saints Day

November 30 Bonifacio Day

December 25 Christmas Day

December 30 Rizal Day

An employee who worked during special holidays will receive an additional 100%

of his daily wage. If the employee did not work on these days, no additional payment will

be received (No work, no pay). 

The following are the Special Holidays or Non-working holiday in the Philippines:

Table 49. List of Special Holidays

Event Date

Chinese New Year January 25

 EDSA People Power Revolution Anniversary February 25

Black Saturday April 11

Ninoy Aquino Day August 21

All Saints' Day November 1

All Soul’s Day November 2

Feast of the Immaculate Conception of Mary December 8

Christmas Eve December 24

Last Day of the Year December 31

TERMINATION POLICIES

 Resignation Policy (Voluntary Termination)

The employee must submit a written resignation letter to the general manager,

the letter will take 30 days before effectivity giving ample time to calculate final salary,

other payments and to arrange alternatives and transferring of workloads of the job.

 Dismissal (Involuntary Termination)

An employee that has been dismissed or forced to resign due to the employer’s

intentional or unintentional unlawful or unethical behavior like breach of contract. If

caught, the company will release a written notice of dismissal explaining the reasons for

firing the employee.

POLICY ON ABSENCES AND TARDINESS

 Absences

A request or Leave of Absence (LoA) letter shall be submitted and subject for

approval at least three days before the day of requested date. When sudden absence

has occurred due to an unforeseeable emergency the employee must reach out for the

general manager for a sick leave to cover the absence. The absence will be deemed

unexcused when failed to do so.

 Tardiness

Three occurrences of lateness in a calendar month must be subjected to verbal

notice by the general manager. Four to Five shall be given warning and written violation

report. Consecutive tardiness can be subject for payment deduction and removal of

performance pay.

UNDERTIME AND OVERTIME POLICIES

 Undertime

KaBurg will deduct the undertime work of the employee. An undertime slip is

filled up by the employee to be submitted before payroll cut-off. Undertime work should

be communicated to the general manager ahead of time justifying the reason for

requesting undertime work. 

 Overtime
 KaBurg will provide additional compensation to diligent, hardworking employees

once the member of staff performs his/her duties beyond eight hours of work. The

computation for the overtime pay will be calculated according to the hour by employee

rendered. An overtime slip will be filled up by the employee, it will be submitted before

payroll cut-off. Overtime is subject to approval of the managing partner to avoid

unnecessary expense.

VACATION LEAVE AND SICK LEAVE

 Vacation Leave

KaBurg employees will be guaranteed a vacation leave with pay at least (5) five

days per year. The vacation leave shall be communicated with the general manager to

give ample amount of time to transfer the workloads. In granting the vacation leave, the

employer has the right to schedule the vacation leave, but the approval is required to

benefit from the paid leave. At the end of the year, the unused Vacation Leave may be

converted to cash. 

 Sick Leave

Sick leave is paid time off from work for the employees to stay home to address

health needs without losing pay. Twelve days is allowed for the employees working two

years already in KaBurg. One sick leave per month but can be scheduled by the

employee. Unlike vacation leave, sick leave is intended for health-related purposes. At

the end of the year, the unused Sick Leave may be converted to cash.
EMERGENCY OR SPECIAL LEAVE

Leave of Absence is a right given to employees not to report for work (with or without

pay) as may be provided by law and as prescribed in Rule XVI of Executive Order No.

292.

The following are emergency or special leave:

 Parental Leave (Solo Parent Act) is a seven (7) day leave of absence granted

to a parent who has the sole custody and responsibility of the child and who has

rendered at least six (6) months of service regardless of employment status.

o In order to avail of the Parental Leave, the solo parent shall submit to the

Personnel Division the Solo Parent Identification Card or Certification

issued/validated by the DSWD within the month of January every year.

 Paternity Leave (PL)

o Every married male employee is entitled to paternity leave of seven (7)

working days for each of the first four (4) deliveries of his legitimate

spouse. 

o It is non-cumulative and non-convertible to cash.

 Maternity Leave (ML) 

o Every woman in KABURG who has rendered an aggregate of one (1) or

more years of service, shall in addition to the vacation and sick leave

granted her, be entitled to maternity leave of sixty (60) calendar days

with full pay.

 Special Leave Benefits for Women

 o  Any female employee shall be entitled to special leave of a maximum of

two (2) months, however, in accordance with Republic Act 4917 with full

pay based on her gross monthly compensation, provided she has

rendered at least six (6) months aggregate service or for the last twelve

(12) months prior to undergoing surgery for gynecological disorder.

The special leave may be availed for every instance of gynecological

disorder requiring surgery

 Ten (10) Days Leave (Violence Against Women and Their Children Act Of

2004)

o Any woman employee in KABURG, regardless of employment status

and/or whose child is a victim of violence and whose age is below

eighteen (18) or above eighteen (18), but unable to care of oneself, is

entitled to avail of the ten (10) days leave.

 Special Emergency Leave 

o 5-day leave granted to those employees directly affected by natural

calamities and disasters. (Office Order No. 2012-02)

 Holiday

o Other than the normal operating days of the company, the store shall be

open and fully operative during regular holidays, giving double payments

to employees who chose to work at such. However, the store shall be

closed during special/non-working holidays.

EMPLOYEE CONDUCT AND WORK RULES

We have developed these policies and rules at KaBurg to create a good working

environment for employees and an enjoyable dining experience for our guests. 

This Employee Code of Conduct encapsulates the acceptable behavior and

social norms that KaBurg employees should possess when dealing with their co-

workers, customers, and other stakeholders on a day-to-day basis. Every employee is

expected to act in a professional, responsible, and courteous manner at all times.

Clearly, such behavior fosters a positive and productive working environment.

Contractually obliged, KaBurg’s employees are presumed to obey the Employee Code

of Conduct while inside the establishment and performing their duties and

responsibilities. Thus, employees should not be involved in any misconduct, serious

disputes and disruption of the work environment. In case of violation of the following

components of code of conduct will result in disciplinary action up to and including

termination. 

Employee Conduct 

 Employees should not discriminate against other employees or guests.

 Discourtesy or dishonesty is prohibited with the employees. 

 Fighting, threatening bodily injury to another employee or with a guest is not

acceptable. 

 Failing to report policy and rule violations. 

 Failure to cooperate in an investigation.

 Employees should not violate Food and Safety Policies and Procedures.
  Employees must comply with all the laws related to the business

 Employees should respect their co-workers and guests. 

 Employees are expected to behave in an acceptable manner all the time. 

Work Rules

 Gambling inside the premise is strictly prohibited.

 Reporting to work with the influence of drug or alcohol.

 Drinking alcoholic beverages inside the work field will not be tolerated. 

 Having a firearm or weapon on the premise except where permitted by law.

 Eating, chewing gum, using cellular phones or taking breaks in food-serving

areas.

 Smoking anywhere on KaBurg’s establishment. 

 Confronting coworkers and other guests with an unacceptable manner is

prohibited. 

 Using a company's property without authority is not accepted.  

DRESS CODE AND HYGIENE 

Intent

The employer requires all employees to present themselves in a professional

manner, with respect to clothing, personal hygiene and appearance. These standards

commensurate with our organizational practices of appropriate business dress code and

hygiene.

Guidelines 
 Employees are expected to cleave to established good hygiene requirements

which ensure that employees are presenting themselves to our guests and customers

appropriately. 

The following hygiene requirements are applicable to all employees:

 Maintain personal cleanliness by bathing regularly.

 Oral hygiene (brushing of teeth and/or using of gargles) required.

 Use deodorant/antiperspirant to minimize body odors.

 No heavily scented perfumes, colognes and lotions. These can cause allergic

reactions, migraines and respiratory difficulty for other employees and guests. 

 Clean and trimmed fingernails (1⁄4 inch long or less).

 Washing of hands before and after the work.

 Disinfecting their hands and/or other parts of their body with the use of alcohol is

a must. 

The following dress codes are applicable to all employees:

 Wearing of the uniform when reporting to work. 

 Wearing a mask and face shield all the time (except while eating during their

break) is a must. 

 Employees must wear their hair nets while working. 

 Employees in the production area must wear a neat apron.

 The following items are not permitted to be worn on-shift by employees: Flip-flops

or sandals, shorts, pants that expose the midriff or underwear, sleeveless shirt,

and excessive accessories. 

SAFETY, CLEANLINESS, HEALTH AND SANITATION

KABURG prioritizes in maintaining a clean work environment in preventing food-

borne illness which may affect the health of the employees and customers. Bacteria can

easily grow on insanitary surfaces and then sooner contaminate food. Just because the

workplace looks clean does not mean that is sanitary. To ensure that we have a safe,

clean, healthful foods, and sanitized work field the following are the measures to

consider in order to achieve such:

- Employees should always follow the protocols in their dress code and hygiene

policy.

- Before entering the establishment, employees must sanitize their hands with at

least seventy percent (70%) of alcohol or any hand sanitizer. 

- Employees should always maintain cleanliness all around the premise. 

- Employees are obliged to wear the following all the time (except when eating

during their break): hairnet, face mask and shield, and apron for the cook. 

- Rubbing alcohol and hand sanitizers will be provided by the management on the

following area: entrance of the premise, cashier, kitchen, and comfort rooms. 

- Before cooking, employees must wash their hands with antibacterial soap to

avoid contamination. 

- All equipment should be clean before and after using. 

- All stations must be clean and sanitized all the time. 

- Employees will check the raw materials before cooking. 

- The cashier should sanitize his/her hand after she made contact with the

customer and money. 

- Comfort rooms must be clean all the time. 

LIST OF MINOR AND MAJOR OFFENSES AND SANCTIONS

These are the Minor and Major Offenses and Sanction inside the business.

Failure to comply in the guidelines inside the work premises will have a corresponding

sanction.

Table 50. List of the Minor Misconduct and Sanctions

Minor Misconduct Sanctions for Minor Offenses

Attendance-related offenses 1 Offense- The employee will be given a

st

Unusual Tardiness verbal warning by the management.

Unauthorized Delay in returning 2 nd

Offense- The employee will be given a

from lunch and break written warning and an incident report which

Excessive Unauthorized absences is needed to be signed by the employee who

(more than 5 consecutive working committed the offense.

days) 3 rd
Offense- The employee will have a

Failure to comply in using counselling held by the management to

biometrics discuss the offense committed.

Leaving the workplace without the 4 Offense- The employee will merit four (4)
th

permission of the management. days of suspension from work without pay.

Leaving before the time out without 5 Offense- The employee will merit six (6) days
th

the permission of the of suspension from work without pay with a

management.  written warning of termination.

Safety, Cleanliness, Health and Serious Offense- The employee will be

Sanitation-related offenses terminated.

Loitering during work hours.

Failure to observe cleanliness in

the kitchen.

Failure to observe safety and

sanity measures.

Employee’s Service and Ethics-

related offenses

Unnecessary wastage of the

business resources.

Incorrect usage of the business

property and equipment.

Entertaining visitors during work

hours without permission.

Sleeping and Resting during work

hours without permission.

Verbally abusing customers, co-

employee or employer.

Gambling inside the workplace.

Use of gadgets and other things

that can be considered as a

 distraction as well as the other

employees.

Dress Code and Hygiene-related

offenses

Wearing improper or incomplete

uniforms during work hours. 

Failure to wear gloves, hairnet,

mask and face shield.

Long and Artificial Fingernails.

Wearing of expensive jewelry.

Table 51. List of the Major Misconduct and Sanctions

Sanctions for Major Misconduct

Major Misconduct

Attendance-related offenses 1 st
Offense- The employee will get a

written notice and need to have

Habitual tardiness
counseling held by the management.
Absences without leave for three (3)
days. 2 Offense- Six (6) non-consecutive day
nd

unpaid suspension with written warning of

Safety, Cleanliness, Health and
termination.
Sanitation-related offenses
3 rd
Offense- The employee will be
Smoking inside the work premises.
terminated.
Severe destruction of the business’
property and equipment due to

negligence.

Intentional destruction of property and

equipment.

Failure to observe safety of not checking

gas and other flammable objects.

Failure to organize and keep sharp

objects in the right storage or cabinet.

Employee’s Service and Ethics-related

offenses

Reporting or being on duty with the

influence of alcohol.

Using or in possession of any drugs

inside the work premises.

Possession of unauthorized dangerous

and harmful materials such as guns and

explosive firearms.

Stealing of business’ properties and

equipment.

All forms of harassment towards the

customer, co-employee and employer.

Giving threats to customers, co-

employee and employer.

 Accepting illegal gratification.

Collusion with suppliers and other

parties.

Committing fraud by altering files and

documents individually or with a co-

employee.

Scandalous acts and indecent affront

inside the work premise.

Insubordination to management and

business’ policies and guidelines.

INTERNAL CONTROL

Having an effective internal control is important for the success of a business.

Internal controls help safeguard and strengthen a business. It helps minimize risks,

protect the assets, and provide information that is complete, accurate, and reliable. It

also helps in promoting operational efficiency and encouraging compliance with the

management’s directives. Listed below are the internal controls implemented by the

business.

 Physical Control

1. Placing security cameras on certain areas; the kitchen, office, and the corner

where the cashier and dining area can be seen which will be check and

monitor by the general manager at least once a week.

2. Having fire extinguishers in the dining area, kitchen, and office.

3. Installation of fire alarm.

 4. Having safes and installing locks on the main entrance, office, filing cabinets,

registers, etc.

5. Use of a biometric scanner to track employees’ hours.

6. Having different computers for the bookkeeper and general manager.

7. Restricting access to areas where only employees and owners are allowed.

8. Prohibition on giving control and access over the entire premise to one

person.

9. Regular inspection of property, plant, and equipment.

10. Manager reviewing weekly the employees’ hours records against the

employee’s schedules.

 Financial Control

1. Daily sales summary report. 

2. Daily cash count to match cash in the cash counter with the cash sales for the

day.

3. Regular reconciliation of accounts. 

4. Having a petty cash log.

5. Requiring receipts for each transaction with regards to the petty cash fund.

6. Issuance of receipt for every transaction.

7. Maintaining a separate account for payroll.

8. Access of accounting records is given only to the bookkeeper and general

manager.

9. Actual handling, recording, and reconciliation must be dealt by appropriate

individuals separately.
 10. Requiring purchase orders to be signed by the bookkeeper and general

manager.

 Inventory Control

1. Use of first in, first out method.

2. Documentation of any movement in the amount of inventory.

3. Conducting inventory count at the end of each day by the cook to be

submitted to the bookkeeper.

4. Storing the inventory where risks of spoilage and wastage is minimized.

5. Inventory access is limited only to authorized employees.

6. Deliveries from supplies must be counted and make sure it matches with the

purchase order.

7. Regular checks of inventory count and comparing it with the inventory control

sheet.

 Others

1. Giving employees specific access rights based on their position.

2. Proper documentation of the companies’ policies and procedures.

3. Conducting reference checks on applicants.

4. Ensuring employees are well-trained and are fit for the job.

5. Processing customer complaints fairly and in a timely manner.

6. Compulsory annual leave for employees must be approved.