Manuscript 4c Revised

Republic of the Philippines
Nueva Ecija University of Science and

Technology College of Management and Business
Technology NEUST San Isidro, Nueva Ecija
“A Feasibility Study on Establishing Coconut Balls in Cabiao, Nueva Ecija”
A Marketing Research Presented to
the Faculty of College of Management and Business
Technology Nueva Ecija University of Science and Technology
San Isidro Campus, San Isidro, Nueva Ecija
In Partial Fulfillment
of the Requirement for the Course
Bachelor of Science in Business Administration
Major in Marketing Management
Prepared by:
BSBA 4C – Marketing Management
Alas, Krizalyn M.
Bernardo, Nicole A
Jalova, Bernard
S. Macale, Jennifer
P.
i
December 2022
ii
APPROVAL SHEET
This Marketing Research Paper entitled “A Feasibility Study on Establishing
Coconut Balls in Cabiao, Nueva Ecija” is written and passed by (List of Members in
partial fulfillment for the degree of Bachelor of Science in Business Administration Major
in Marketing Management.
ROMEO B. CAMPOS, JR., MBA
Thesis Adviser
Approve by the Panel for Oral Defense on December 12, 2022 with rating of .
ROWELL A. DIAZ, MBA ROMEO B. CAMPOS, JR., MBA
Panel Member Panel Member
Accepted and approved in partial fulfillment for the degree of Bachelor of Science in
Business Administration major in Marketing Management.
ROWELL A. DIAZ, MBA ENGR. MARIA ISIDRA P. MARCOS ED.D
CMBT Chairperson Campus Director
iii
ACKNOWLEDGEMENT
First of all, we would like to thank Prof. Romeo B. Campos Jr.,MBA for his time and
constructive suggestions. We are really inspired by his passion, vision, genuineness,
and commitment. Working and studying under his direction was a wonderful honor
and privilege. For all he has given to us, we are extremely grateful. He diligently
answered every question that we asked and he give relevant tips on how to execute
some tasks especially in the field Marketing and Feasibility Study.
This would not be complete without mentioning the support and inspirations of our
families and friends. Special thanks goes to Dr. Clarizza L. De Leon for helping us with
the financial section and by giving substantial tips to achieve a better outcome for the
financial aspect. All of you will always be a part of us through your support and
motivation that challenged us to aspire for excellence.
And lastly, we would like to thank Almighty God for giving us the necessary strength
as well as wisdom to finish this feasibility study.
iv
DEDICATION
This study is wholeheartedly dedicated to our beloved parents, who have been our
source of inspiration and strength throughout the research. Their contribution is a
big help and incomparable; it helps us to finish this study because of their moral,
emotional, and especially financial support, which provides the resources needed to
make this study possible.
We also dedicated this study to our feasibility adviser, Mr. Romeo B. Campos Jr.,
who guided us from the start until the end. Also to our financial adviser, who serves
as our mentor, Ms. Clarizza L. De Leon, for her tremendous effort and patience in
guiding us and sharing her knowledge for the betterment of our study. Without
their presence and guidance, this project would not have been possible, and we will
be forever indebted to each and every one of you.
Also, this study is dedicated to the university, which gives the researchers the
opportunity to nurture and test their skills and cooperation while building this
study.
Above all, we also dedicated this study to the Almighty God, for his guidance,
knowledge, and protection, and for giving us a healthy life to be able to carry out
this study. All of these, we offer to you.
v
TABLE OF CONTENTS
Page
Title Page i
Approval Sheet ii
Acknowledgement iii
Dedication iv
Table of Contents v-ix
List of Tables viii-x
List of Figures xiii
Abstract xiv
Introduction 1-4
Marketing Aspect 4-5
The STP Process 6-13
Marketing Plans 13-15
Technical Aspect 15
Product Description 16-17
Product Photo 17
Production Process 17-23
vi
Production Process Flow Chart 24-25
Production Process 26
Kiosk 27
Furnitures/Fixtures 28-29
Property, Plant and Equipment 30-31
Raw Materials 31-35
Tools, Utensils and Materials 36-39
Supplies 40-43
Stationery and Supplies on Hand 44-46
Other Manufacturing Overhead 47
Building Cost 48
Schedule of Monthly Raw Materials Cost 49-59
Schedule of Operating Expense 59
Taxes and Licenses 60
Advertising Expense 60
Utility Expense 61
Materials Handling 61
Cleaning and Waste Disposal Method 61-62
vii
Schedule of Garbage Collection 62
Workshop Layout/Warehouse 63
Vicinity Map (Warehouse) 63-64
Vicinity Map (Store) 64
Location and Plant Layout 65
Store Layout 66
Floor Plan 67
Business Logo 68-69
Management Aspect 70
Form of Ownership 70-71
Organization Set-Up 71
Organizational Structure 71
Manning Compliment 72
Personnel Requirement and Job Description 72-76
Schedule of Salaries and Benefits 77
Labor/Manpower Requirement 77
Proposed Schedule of Operation 78
Organizational Policies 78-79
Shifting Schedule 79
viii
Employee Benefits 80
Legal Requirements 80
Projected Time Table 81-82
Financial Aspect 82
Source of Financing 83
Project Cost 83
Assumptions 84
Schedules 85-93
Product Costing 94-98
Cost of Raw Materials 99-103
Sales & Finished Goods Inventory 104-108
Total Project Cost 109
Cost of Goods Manufactured 110
Projected Income Statement 111
Projected Cash Flow Statement 112
Projected Balance Sheet 113
Financial Analysis 114-115
Socio Economic Aspect 116
ix
Summary 117-126
Conclusions 126-127
Recommendations 127-128
Appendices
Bibliography 129-130
Survey Questionnaire 131-138
Tally Sheet 139-142
Curriculum Vitae 143-146
Documentation 147-149
x
LIST OF TABLES
Page
STP Process 6
Effective Supply 6-9
Effective Demand 10-13
Products to be offered 16
Production Process 26
Kiosk 27
Furniture/Fixtures 28-29
Property, Plant and Equipment 30-31
Raw Materials 31-35
Tools, Utensils and Materials 36-39
Supplies 40-43
Stationery and Supplies on Hand 44-46
Other Manufacturing Overhead 47
xi
Building Cost 48
Schedule of Monthly Raw Materials 49-58
Schedule of Operating Expense 59
Taxes and Licenses 60
Advertising Expense 60
Utility Expense 61
Schedule of Garbage Collection 62
Manning Compliment 72
Schedule of Salaries and Benefits 77
Proposed Schedule of Operation 78
Shifting Schedule 79
Legal Requirements 80
Projected Time Table 81-82
Project Cost 83
Assumptions 84
xii
Schedules 85-93
Product Costing 94-98
Cost of Raw Materials 99-103
Sales and Finished Goods Inventory 104-108
Total Project Cost 109
Cost of Goods Manufactured 110
Projected Income Statement 111
Projected Cash Flow Statement 112
Projected Balance Sheet 113
Financial Analysis 114-115
xii
i
LIST OF FIGURES
Page
Product Photo 17
Production Process Flow Chart 24-25
Vicinity Map (Warehouse) 63
Vicinity Map (Store) 64
Location and Plant Layout 65
Store Layout 66
Floor Plan 67
Business Logo 68
Organizational Structure 71
xiv
ABSTRACT
A feasibility study is essential to the success of any business project, the primary
purpose of this paper is to present a thorough feasibility study of Establishing
coconut balls in Cabiao, Nueva Ecija. In order to determine whether this business
concept would be successful moving forward, this study aims to investigate the
establishment of coconut balls in Cabiao, Nueva Ecija. These categories are included
in the feasibility study: business strategy, market feasibility, technical feasibility,
location and site selection, social and environmental, and economic. The technical
aspect includes the required equipment, manufacturing capacity, required raw
materials, and inputs, while the market analysis addresses the necessary information
on demand and supply as well as specific information about competitors. The impact
on society and the environment is also identified in this study. Economic analysis
determines the financial resources needed to operate the business and computes all
of the project's economic performance indicators.
xv
INTRODUCTION
Coconut is recognized as one of the most important crops in the
Philippines and widely used in Philippine cuisine; this is because its fruits are a
versatile ingredient to work with. Its subtle yet distinct flavor can also elevate
almost any dish, whether it’s sweet or savory. Professional pastry chefs consider
coconut to be one of their favorite ingridients, not only for its flavor and aroma
but also for its versatility since it can be used in the form of milk or oil in recipes
where you want to avoid using dairy ingredients.
In the Philippines, breads and pastries are not just for eating. They are a
tradition. Filipinos share breads and pastries with their loved ones, bringing
them home as pasalubong or gifts, and eating them together with family and
friends during special occasions. Most Pinoys eat sweets or desserts after a meal
– panghimagas, as they say – which literally means “something to cleanse the
palate”. Sugar’s place as a status symbol, its sheer addictive quality, relatively
cheap prices, and our being accustomed to high levels of it in our foods can thus
1
explain why Filipinos have a sweet tooth.
Coconut ball is a type of unbaked pastry that is a popular Danish and
Swedish confectionery and It was most likely invented during World War II,
where because of the rationing, there was a limited supply of wheat flour,
which caused many to look for substitutes. The Coconut Ball is often slightly
smaller than a golf ball and consists of coconut, sugar and condensed milk, and
sometimes a pinch of vanilla sugar, which is mixed to a compact mass. Balls are
formed and then rolled in shredded coconut, or sprinkles. Coconut balls are the
perfect treat to enjoy when you are craving something on the sweet side without
eating unhealthy. Typically, coconut balls are round shape and bite-sized,
making it possible to eat one or two at a time.
Coconut ball sustained popularity is the fact that it requires no baking
and can be eaten immediately after it has been prepared. Many fans of the
pastries claim, however, that their flavour and consistency improves after they
have been allowed to rest in the refrigerator for several hours or overnight.
2
Since
3
preparation of these no-bake treats poses no burn risk. Due to the high cost of
sweet products and imported goods in today's society, many people are unable
to purchase them. With this purpose, we offered this to meet the needs of
customers for sweet treats. A variety of tastes, including chocolate coated,
pandan, ube, yema, and strawberry coconut balls, are offered and this coconut
ball makes it affordable to everyone.
The major reason for conducting this study is the writers own interest
to set up an innovative and healthy product called “Coconut Balls” in
Natividad South, Cabiao, Nueva Ecija and for the love of the pastry as well.
One of the most important benefits of Coconut Ball is its nutritional
value. Coconut Ball is a Vegan, Gluten-free, and Dairy-free, and it contains
vitamins, minerals, and nutrients including copper, iron, manganese,
potassium, sodium, and vitamin B. Coconut helps reduce tummy fat, suppress
appetite, boost the immune system, prevent heart disease, and prevent
dementia and Alzheimer's disease.
4
Coconut is a great source of heart-healthy fat that is cholesterol-free and
rich in selenium, ferrocene, copper, and manganese. One ounce of desiccated
coconut contains 80% healthy, saturated fat. Selenium is a mineral that aids in
the body's production of enzymes that improve thyroid and immune system
performance. Coconuts have such a low carbohydrate content but a high fat and
fiber content. This can be beneficial for your blood sugar levels and for those
with diabetes.
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
This chapter shall discuss the results and findings gathered from the
primary instrument used in the study-online survey questionnaires. The
responses were all organized, tallied, quantified, and interpreted using the
percentage of the frequency.
Marketing Aspect
This chapter helps the researchers to determined and identified the
marketing of the proposed business. This chapter also cover the following:
Schedule of Supply, Schedule of Effective Demand, and Marketing Plans.
5
The Afford-A-Ball Company will employ 4P’s of marketing that compose
of Product, Price, Place, and Promotion, which will serve as the marketing
technique in order to meet the need and wants of the customer or simply to
meet customer satisfaction of the target market. The products have a distinct
flavor that consumers will look for. It is usually packed in kraft paper boxes.
People of all ages, will surely enjoy Coconut Balls. It is a different product that
can give you a satisfying taste. Coconut balls will be the very first selling sweet
balls which has something new, something innovative and something that will
astonish our taste buds around Cabiao, Nueva Ecija. The company will offer a
reasonable price for a quality product that will be sell per piece or per box to
give a chance for the customers to choose.
6
Table1
THE STP PROCESS
123,102 TOTAL POPULATION

29,693 Having an age of 18 to 29 years old
20,143 Those individual with average income of 10,000 to 15,000 pesos per month
14,677 Fond of eating graham balls
1,586 Spend 70 for buying graham balls
131 Those customers that are not satisfied to the quality/taste of graham balls
available in market
122 Willing to purchase coconut balls
1,454 Supply
116 Coconut lover
107 Actual Market/Actual Demand/Effective Demand
Year 1 123102 29693 20143 14677 1586 131 122 1454 116 107
Year 2 130119 31385 21292 15514 1676 139 129 1537 122 113
Year 3 137536 33174 22505 16398 1772 147 136 1625 129 119
Year 4 145375 35065 23788 17333 1873 155 144 1717 137 126
Year 5 153662 37064 25144 18321 1979 164 152 1815 144 133
Table 2
The Effective Supply
Year 1
Once a day 360 0.29 1,454 420 151,273

Twice a day 720 0.48 1,454 705 507,751
Three times and
1,454 329 355,163
above 1080 0.23
TOTAL 1,014,187
Small 0.36 1,014,187 366,942

Medium 0.51 1,014,187 514,738
7
Small Demand for Small

Chocolate coated 0.22 366,942 81,133
Pandan 0.07 366,942 25,815
Ube 0.11 366,942 41,488
Yema 0.23 366,942 82,977
Strawberry 0.21 366,942 75,601
Medium Demand for Medium

Pandan 0.07 514,738 36,213
Ube 0.11 514,738 58,199
Yema 0.23 514,738 116,398
Strawberry 0.21 514,738 106,052
Year 2
Once a day 360 0.29 1,537 444 159,896

Twice a day 720 0.48 1,537 745 536,693
Three times and
1,537 348 375,407
above 1080 0.23
TOTAL 1,071,996
Small 0.36 1,071,996 387,858

Medium 0.51 1,071,996 544,078

Pandan 0.07 387,858 27,286
Ube 0.11 387,858 43,853
Yema 0.23 387,858 87,707
Strawberry 0.21 387,858 79,910

Pandan 0.07 544,078 38,277
Ube 0.11 544,078 61,516
Yema 0.23 544,078 123,033
Strawberry 0.21 544,078 112,097
8
Year 3
Once a day 360 0.29 1,625 469 169,010

Twice a day 720 0.48 1,625 788 567,285
Three times and
1,625 367 396,805
above 1080 0.23
TOTAL 1,133,100
Small 0.36 1,133,100 409,966

Medium 0.51 1,133,100 575,091
Small Demand for

Small
Pandan 0.07 409,966 28,842
Ube 0.11 409,966 46,353
Yema 0.23 409,966 92,706
Strawberry 0.21 409,966 84,465

Pandan 0.07 575,091 40,459
Ube 0.11 575,091 65,023
Yema 0.23 575,091 130,046
Strawberry 0.21 575,091 118,486
9
Year 4
Once a day 360 0.29 1,717 496 178,643

Twice a day 720 0.48 1,717 833 599,620
Three times and
1,717 388 419,423
above 1080 0.23
TOTAL 1,197,687
Small 0.36 1,197,687 433,334

Medium 0.51 1,197,687 607,871

Pandan 0.07 433,334 30,486
Ube 0.11 433,334 48,995
Yema 0.23 433,334 97,990
Strawberry 0.21 433,334 89,280

Pandan 0.07 607,871 42,765
Ube 0.11 607,871 68,729
Yema 0.23 607,871 137,458
Strawberry 0.21 607,871 125,240
10

Pandan 0.07 433,334 30,486
Ube 0.11 433,334 48,995
Yema 0.23 433,334 97,990
Strawberry 0.21 433,334 89,280

Pandan 0.07 607,871 42,765
Ube 0.11 607,871 68,729
Yema 0.23 607,871 137,458
Strawberry 0.21 607,871 125,240
Year 5
Once a day 360 0.29 1,815 525 188,826

Twice a day 720 0.48 1,815 880 633,798
Three times and
1,815 410 443,330
above 1080 0.23
TOTAL 1,265,955
Small (500ml) 0.36 1,265,955 458,034

Medium (600ml) 0.51 1,265,955 642,520

Pandan 0.07 458,034 32,223
Ube 0.11 458,034 51,788
Yema 0.23 458,034 103,575
Strawberry 0.21 458,034 94,369

Pandan 0.07 642,520 45,202
Ube 0.11 642,520 72,647
Yema 0.23 642,520 145,293
Strawberry 0.21 642,520 132,378
11
Table 3
The Effective Demand
Year 1
Once a day 360 0.29 107 31 11,121

Twice a day 720 0.48 107 52 37,327
Three times and
107 24 26,109
above 1080 0.23
TOTAL 74,557
Small 0.36 74,557 26,975

Medium 0.51 74,557 37,841
Pandan 0.07 26,975 1,898
Ube 0.11 26,975 3,050
Yema 0.23 26,975 6,100
Strawberry 0.21 26,975 5,558

Pandan 0.07 37,841 2,662
Ube 0.11 37,841 4,278
Yema 0.23 37,841 8,557
Strawberry 0.21 37,841 7,796
Year 2
Once a day 33
360 0.29 113 11,755
Twice a day 720 0.48 113 55 39,455
Three times and
26
above 1080 0.23 113 27,598
TOTAL 78,807
12
Small 0.36 78,807 28,513

Medium 0.51 78,807 39,997
Pandan 0.07 28,513 2,006
Ube 0.11 28,513 3,224
Yema 0.23 28,513 6,448
Strawberry 0.21 28,513 5,875

Pandan 0.07 39,997 2,814
Ube 0.11 39,997 4,522
Yema 0.23 39,997 9,045
Strawberry 0.21 39,997 8,240
13
Year 3
Once a day 360 0.29 119 35 12,425

Twice a day 720 0.48 119 58 41,703
Three times and
119 27 29,171
above 1080 0.23
TOTAL 83,299
Small 0.36 83,299 30,138

Medium 0.51 83,299 42,277

Pandan 0.07 30,138 2,121
Ube 0.11 30,138 3,408
Yema 0.23 30,138 6,815
Strawberry 0.21 30,138 6,210
Chocolate coated
0.22 42,277 9,348
Pandan
0.07 42,277 2,974
Ube
0.11 42,277 4,780
Yema
0.23 42,277 9,560
Strawberry
0.21 42,277 8,710
14
Chocolate coated
0.22 42,277 9,348
Pandan
0.07 42,277 2,974
Ube
0.11 42,277 4,780
Yema
0.23 42,277 9,560
Strawberry
0.21 42,277 8,710
Year 4
Once a day 360 0.29 126 36 13,133

Twice a day 720 0.48 126 61 44,081
Three times and
126 29 30,834
above 1080 0.23
TOTAL 88,047
Small 0.36 88,047 31,856

Medium 0.51 88,047 44,687
Small Demand for

Small
Pandan 0.07 31,856 2,241
Ube 0.11 31,856 3,602
Yema 0.23 31,856 7,204
Strawberry 0.21 31,856 6,564

Pandan 0.07 44,687 3,144
Ube 0.11 44,687 5,052
Yema 0.23 44,687 10,105
Strawberry 0.21 44,687 9,207
15
Year 5
Once a day 360 0.29 133 39 13,881

Twice a day 720 0.48 133 65 46,593
Three times and
133 30 32,591
above 1080 0.23
TOTAL 93,066
Small (500ml) 0.36 93,066 33,672
Medium (600ml) 0.51 93,066 47,234

Pandan 0.07 33,672 2,369
Ube 0.11 33,672 3,807
Yema 0.23 33,672 7,614
Strawberry 0.21 33,672 6,938
Pandan 0.07 47,234 3,323
Ube 0.11 47,234 5,340
Yema 0.23 47,234 10,681
Strawberry 0.21 47,234 9,731
A. Marketing Plans
The study's success is based on the current expectations of both customers
and sellers. The competence of a business to carry its goods, market itself, and
establish its value and significance is what usually takes in potential customers to
purchase it. The fact that if the target market will accept the proposed product then
a determining factor that this project can be implementable.
16
The following strategies shall be used to strengthen the business's ability to promote
its goods and services:
1. Product
We have a distinct flavor that consumers will look for without a doubt and
will enjoy the product. The coconut balls has a variety of flavors and should always
be improved considering the product quality, packaging, and taste to attract the
customer.
2. Price
The business will offer affordable price to the consumers. The pricing of the
product will be on the total cost of producing the coconut balls.
3. Place
The proposed business will be located in Natividad South Cabiao, Nueva
Ecija, one of the most well-known barangays in the municipality of Cabiao. The
barangay has the largest population in Cabiao. The Natividad South Cabiao,
Nueva Ecija has a suitable location for the proposed business since the area is along
the Cabiao National High School, which can be easily seen and also, people in
nearby areas are going there. This area was also chosen due to many possible
customers that will visit our store.
17
4. Promotion
The promotional technique that the proponents will employ is the use of
advertising materials such as flyers that will be given away for people’s awareness
of the promos, prices and packages that the business will offer. Tarpaulin will also
be used and will be placed in different areas to catch people’s interest. The
proponents will also use social media such as Facebook, and Instagram in
spreading information to potential customers.
The promotional technique that the proponents will employ is the use of
advertising materials such as:
a. Putting up tarpaulin and posters in different areas to catch people's interest.
b. The distribution of flyers in different places that will be given away for people's
awareness of the promos.
Technical Aspect
In this aspect, the objective is to determine the efficacy of our proposed project
by examining the details of our intended process, including materials and labor,
logistics and technology related to producing, delivering and tracking the products or
services we intend to develop.
18
A. Products to be offered
Table 4
Product Name Size Price

Chocolate Coated Small and Medium ₱72 to ₱120
Coconut Balls
Pandan Coconut Small and Medium ₱72 to ₱120
Balls
Ube Coconut Balls Small and Medium ₱72 to ₱120
Yema Coconut Small and Medium ₱72 to ₱120
Balls
Strawberry Small and Medium ₱72 to ₱120
Coconut Balls
Product Description
The researchers developed an idea to set up an innovative and healthy
product called "Coconut Balls". The concept of Coconut Balls is new in today's
market. The concept of "innovativeness" plays an important role in achieving
the competitive advantage of some businesses over other businesses. Unlike other
pastry ball businesses' concepts, they usually use crushed graham, and most of
the flavors they use are not that healthy for our bodies. While the proposed
product coconut balls are healthy to our body because it is organic since we offer
19
variety of
20
flavors, such as Chocolate Coated, Ube, Yema, Pandan, and Strawberry that is
composed of natural ingredients than other graham balls that can cause diabetes
because of its over sweetness. The business introduces the first Flavored Coconut
Balls here in our municipality."
Product Photo
Figure 1
Production Process
The business will implement "Batch Production" to produce several or to
manufacture a product or range of similar products that requires completion in a
21
series of multiple steps or stages. It is recommended to use this form of
manufacturing when producing in larger quantities because this can reduce
waste and decrease lead times in our production. Afford-A-Ball will produce
their coconut balls by creating a variety of flavor combinations and also has batch
of single flavors. The proposed business offers various flavors of coconut balls
such as Chocolate coated, Pandan, Ube, Yema, and, Strawberry.
Steps in Making Flavored Coconut Balls:
Yema Coconut Balls:
Ingredients:
3 kg Shredded coconut
1 can Plain Condensed Milk
1/4 Sugar
Procedure:
1. In a bowl, pour the shredded coconut.
2. Next, add 2 cups of condensed milk.
3. Add 2 teaspoons of sugar.
4. Mix all the ingredients.
22
5. Scoop a small portion out of the above mixture and put a yema inside
the coconut ball.
6. Then, make a round ball.
7. Roll them up in the shredded coconut to coat the balls.
8. Lastly, put it in a clean container or plate.
Pandan Coconut Balls
Ingredients:
3kg Shredded coconut
1 can Pandan Condensed Milk
1/4 Sugar
Procedure:
2. Next, add 2 cups of pandan condensed milk.
5. Scoop a small portion out of the above mixture.
23
Ube Coconut Balls
Ingredients:
3 kg Shredded coconut
1 can Pandan Condensed Milk
1/4 Sugar
Procedure:
2. Next, add 2 cups of ube condensed milk.
24
Strawberry Coconut Balls
Ingredients:
3 kg Shredded Coconut
1 can Plain Condensed Milk
1 bottle Strawberry syrup
1/4 Sugar
Procedure:
5. Add 2 teaspoons of strawberry syrup, then mix it again.
25
Chocolate Coated Coconut Balls
Ingredients:
3 kg Shredded Coconut
1 cans Plain Condensed Milk 1 pack Chocolate
1/4 Sugar
Procedure:
26
Melting Chocolate:
1. Fill a medium saucepan with 4cm of water. Place over a medium heat
and bring to a very gentle simmer.
2. Place a heatproof bowl on top of the pan so that it fits snuggly but
doesn’t touch the water.
3. Lower the heat to a very gentle simmer.
4. Break up the chocolate and add to the bowl, then leave to melt for 4-5 mins,
stirring regularly.
5. Carefully remove the pan from the heat and allow the chocolate to cool a
little before using.
27
Production Process Flow Chart
Figure 2
28
25
Figure 3
Table 5
Production Process
Steps Process Description Time
Step 1 Preparation Preparing all the 6:30 am

ingredients needed for
7:30 am
the production of a
product.
Step 2 Mixing Mixing all the 8:00 am -

ingredients and that
8:10 am
includes the following:
• Shredded coconut
• Condensed Milk
• Sugar
• Flavor
Step 3 Molding Molding the products 8:10 am -

into a small portion of 8:30 am
coconut balls.
Step. 4 Coating Coating the coconut 8:30 am –

balls to have an 8:40 am
attractive appearance.
Step 5 Packing Packing the products 8:10 am-

for the safety and
9:00 am
prevent damages.
26
Table 6
Kiosk (Building Cost)
Particulars Quantity Estimated Total

Cost Cost
BuildingCost 1 13,869 13,869
Source : Cabiao Hardware (Nov 2022)
TOTAL ₱13,869.00
27
Table 7
Furnitures/Fixtures
Types of furniture Description Quantity Estimated Total
Cost Cost
Foldable Wooden Table
Model: Wooden
2 490 980
Measurement: 80x40 cm
Source : Cabiao Public

Market
(Nov 2022)
Chair It is a lightweight
stackable
polypropylene chair, 4 250 1,000

usually white in
colour, often described
as the world's most
common plastic chair

Source : Cabiao
Public Market that every business
(Nov 2022)
used.
28
Mini Cabinet Model: Wooden

2 700 1,400
Measurement: 340 mm
x 720 mm
Source : RCS
Cabiao
(Nov 2022)
TOTAL ₱3,380.00
29
Table 8
Property, Plant and Equipment
Types of Machine Description Quantity Estimated Total

and Equipment
Cost Cost
Used to put leftover

Refrigerator
products that can be
damaged, such as 1 9,000 9,000
condensed milk,
coconuts, etc. and to
keep food cold. Cold

temperatures help food
Source : RCS Cabiao
(Nov 2022) stay fresh longer.
A device for creating a

Electricfan
current of air by the
movement of a surface 1 700 700
or surfaces to make the
employee more
comfortable.
Source : RCS Cabiao

(Nov 2022)
30
Stove 1 480 480

A stove is a piece of
equipment which
provides heat, either
for cooking or for
heating a room.
Source : RCS Cabiao (Nov 2022)
Total ₱10,180.00
Table 9
Raw Materials
Total
Particulars Description Quantity Estimated
Cost Cost
Shredded Coconut It is a grated bits of

910 kg 22 20,020
coconut, usually in long
thin strips or strands,
the main ingredient of
Source : Cabiao Public our product.

Market(Nov 2022)
31
A very thick, sweet

Ube Condensed Milk
product, which when 39 cans 30 1,170
canned, can last for
years without
refrigeration if not
opened. The product is
used in numerous
dessert dishes in many
countries, and it
Source : Cabiao Public willadd an ube flavor
Market(Nov 2022)
to
our product.
Plain Condensed Milk A very thick, sweet
product, which 117 cans 30 3,510
when canned, can last
for years without
opened. The product is
used in numerous
dessert dishes in many
countries, andit will

add a sweet flavor to
Market(Nov 2022)
our product.
32
A very thick, sweet

Pandan Condensed Milk
product, which 39 cans 30 1,170
when canned, can
last for years without
opened. The product
is used in numerous
dessert dishes in
Source : Cabiao Public Market many countries, and

(Nov 2022)
it will add an
pandan flavor
to our product.
It is a food product
Chocolate
made from cocoa 29 packs 40 1,160
beans, consumed as
(1/2 kg)
candy and used to
make beverages and
to flavour or coat
various confections
and bakery
Source : Cabiao Public Market
(Nov 2022) products.
33
A nutritive
Sugar carbohydrates
used by the industry
to add sweetness, 39 kg 80 3,120
flavour, fermentable
solidsThey perform
key functions in
dough’s and
batters that
improve the overall
quality of the
finished products
(Nov 2022)
A type of
Strawberry Syrup
strawberry sauce to
15 bottles 80 1,200
better taste the
strawberries
inside the coconut
balls It is a
mass-produced
food product that is
packed into plastic

(Nov 2022) containers and
bottles and
provided to
consumers,
and food
manufacturers.
34
Used in both commercial food

Food Coloring Powder
27 3 81
production and domestic packs
cooking. Food colorants are
also used in a variety of non-
food applications, including
cosmetics, pharmaceuticals,
home craft projects, and
medical devices. The reason
dyes are used in foods is to
Source : Jaen Public Market(Nov

make foods look more
2022)
attractive and appealing.
Total ₱31,431.00
35
Table 10
Tools, Utensils and Materials
Tools, Utensils and Description Quantity Estimated Total
Materials Cost Cost
Measuring Spoon A spoon used to measure an

5 35 175
amount of an ingredient,
either liquid or dry, when
cooking. Measuring spoons
may be made of plastic,
metal, and other materials.
They are available in many
sizes, including the teaspoon
and tablespoon. It is used to

Source : Shopee
(Nov 2022) measure the amount of an
ingredient, either liquid or
dry, when cooking and
baking.
36
Measuring Cup
This kitchen utensil used 5 35 175
primarily to measure the volume
of liquid or bulk solid cooking
ingredients such as shredded
coconut, milk and sugar,
especially for volumes from about

(Nov 2022) 50 mL (2 fl oz) upwards.
Spoon An implement with two or more

15 35 525
prongs used for lifting food to
the mouth or holding it when
cutting. It is used for mashingthe
banana. Alternative tools for the
potato masher.

Market(Nov 2022)
37
Plate 15 55 825
It is mainly flat vessel on which
food can be served. It is
generally will used for our
preparing, and products
processing.
(Nov 2022)
Ceramic Bowl
A dishes or dishware are
15 65 975
made primarily of ceramic
materials. The function of
this bowl is to mix all the
Source : Cabiao Public ingredients together.

Market (Nov 2022)
38
Double Boiler Double boilers are two pots 1 200 200
that use steam as a heat source
to melt or cook food. They are
made up of two pieces, a large
pot that is filled with hot or
boiling water and a smaller pot
that fits inside and uses the
steam from the hot water to

heat your food. Because the
heat comes from an indirect
source, double boilers are ideal
for cooking delicate foods like
sauces and chocolates.
Stainless Ladder 3 95 285
It is a large long-handled spoon
with a cup-shaped bowl, used
for serving soup, stew, or
sauce.
Total: ₱3,160.00
39
Table 11
Supplies
Estimated
Particulars Description Quantity Total Cost
Cost
It is used for maintaining

Apron the quality of the products,
5 80 400
looking professional, and
avoiding staining the clothes
of the employees. It is also
used as one of the uniforms
of the crew at the store to
maintain cleanliness.
Something you wear over
your clothes to protect them
Source : Cabiao Public Market from the mess you make
(Nov 2022) while you're cooking.
Hair net To keep hair from contacting

10 20 200
exposed food, clean and
sanitized equipment, utensils
and linens, or unwrapped
singleservice articles
(Nov 2022)
40
Waste Bag
100 20 2,000
It is a bag that we will used to
line trash bins or to collect
variety of waste.

(Nov 2022)
Tissue This is use not only for
personal hygiene but alsoto
provide additionaluses for 100 20 2,000
decorations and creativity.
Every restaurant has a
tissue, and even our store
has one on every table so
that the customers who will
eat in our store can have an

Source : RCS Cabiao(Nov 2022)
alternative wipes if they
forget to bring their
own.
41
Cupcake Liner Made of paper or foil, they
are usually corrugated and 1,650 95 156,750
are often decorative. Most
store-bought muffins and
cupcakes come in liners.
Source : Cabiao
Public Market (Nov
2022)
Size: Small
Kraft Paper
Box
(Packaging) It is a brown-colored 1,885 10 18, 850
Small
material made from a
unique process that is more
Source : Shopee durable than standard
cardboard boxes. This box
will be use as packaging. The
box i s made from an
assortment of natural
materials such as: Natural

Source : Shopee
wood fibers. Recycled
(Nov 2022)
Paperboards (solid bleached
sulfate.
42
Size: Medium
Kraft Paper Box
(Packaging)
It is a brown-colored
2,640 12 31,680
material made from a
unique process that is more
durable than standard
cardboard boxes. This box
will be use as packaging. The
box i s made from an
assortment of natural
Source : Shopee materials such as: Natural

(Nov 2022)
wood fibers. Recycled
Paperboards (solid bleached
sulfate.
Total: ₱212,320.00
43
Table 12
Stationery and Supplies on Hand
Supplies Description Quantity Estimated Total

Cost
Cost
Record Book
It has 300 pages that will
be used for taking down

1 60 60
and recording all the sales
inputevery day. This will
also serve as a logbook
and to keep track of the

Source : RCS
Cabiao (Nov 2022) work.
Calculator A device that performs

arithmetic operations on
numbers. This will help to 1 130 130
do math easily, especially
when there are a lot of
customers coming by atthe
store. This will alsoavoid
conflict at the counter
station, where the
Source : RCS Cabiao customers will pay for their
(Nov 2022)
orders.
44
Ballpen
A pen that has a small
metal ball as the point of
transfer of ink to paper.

5 12 60
This will be used for
recording all the invoices
and inventory every day.

It is one of the most

Broom
reliable tools we will use 2 30 60
to clean our floors. Broom
is typically use for
cleaning ; used to capture
dust and dirt; or used to
remove rust, scale, and
other debris from
surfaces or equipment.
Source : Cabiao
Public Market
(Nov 2022)
45
Dustpan 2 70 140
A flat handheld
receptacle into which
dust and waste in our
store can be swept from
the floor.
Source : Cabiao
Public Market
(Nov 2022)
Trash Bin
A bin that holds rubbish
2 75 150
until it is collected and to
dispose of garbage to
maintain cleanliness.
Source : Cabiao
Public Market
(Nov 2022)
TOTAL ₱600.00
46
Table 13
Other Manufacturing Overhead
LPG LPG is an acronym for
liquefied petroleum gas and 1 800 800
is primarily the flammable
hydrocarbon gases propane
and butane used as fuel for
gas heaters, cookers and
LPG vehicles. LPG is used

Source : Cabiao
Public Market
(Nov 2022) indoors in homes and
outdoors for BBQs, camp
stoves and many other
applications.
Total ₱800.00
47
Building Cost
Table 14
Building Cost
Name Qty Price

Plyboard 4 3,000.00
2x2x12 Lumber 4 800.00
Sink 2 2000.00
PVC pipe 1 320.00
Water Faucet 1 375.00
Stickwell wood
parquet 2 liters 150.00
Nail 2.5 kilos 104.00
Light socket 2 55.00
Bulb light 2 150.00
Electric wire 40 meters 880.00
Light switch 2 130.00
Paint 4 liters 900.00
Electric outlet 4 305.00
Single door
(concelled hinges)
3 2,200.00
Labor (2 carpenters)
2,500.00
TOTAL ₱ 13,869.00
48
Table 15
Schedule of Monthly Raw Materials Cost
Schedule of Monthly Raw Materials Cost of Flavored Coconut
Balls: Chocolate Flavor
Materials Quantity Cost per Total Cost
coconut balls
Shredded 78 kg 22 1,716
Coconut
Plain 13 cans 30 390
Condensed
Milk
Melted 13 kg 40 520
Chocolate
Sugar 2 kg 80 160
Cost per
₱18.57 Total Cost ₱2,786.00
(small box)
49
Table 16
Balls: Chocolate Flavor
Materials Quantity Cost Total Cost
Shredded 104 kg 22 2,288
Coconut
Plain 26 cans 30 780
Condensed
Milk
Melted 26 kg 40 1,040
Chocolate
Sugar 4 kg 80 320
Cost per ₱29.52 Total Cost ₱ 4,428.00

(medium box)
50
Table 17
Balls: Ube Flavor
Shredded 78 kg 22 1716
Coconut
Ube
Condensed 13 cans 30 390
Milk
Sugar 3 kg 80 240
Cost per
₱ 15.64 Total Cost ₱ 2,346.00
(small box)
51
Table 18
Balls: Ube Flavor
Coconut
Ube
Milk
Sugar 6 kg 80 480
Cost per
₱ 23.65 Total Cost ₱ 3,548.00
(medium box)
52
Table 19
Schedule of Monthly Raw Materials Cost of Flavored CoconutBalls:
Pandan Flavor
Coconut
Pandan
Milk
Sugar 3 kg 80 240
Cost per
₱ 15.64 Total Cost ₱ 2,346.00
(small box)
53
Table 20
Schedule of Monthly Raw Materials Cost of Flavored CoconutBalls:
Pandan Flavor
Coconut
Pandan
Milk
Sugar 6 kg 80 480
Cost per
₱ 23.65 Total Cost ₱ 3,548.00
(medium box)
54
Table 21
Balls: Yema Flavor
Coconut
Plain
Milk
Sugar 3 kg 80 240
Cost per
₱ 15.64 Total Cost ₱ 2,346.00
(small box)
55
Table 22
Balls: Yema Flavor
Coconut
Plain
CondensedMilk 26 cans 30 780
Sugar 6 kg 80 480
Cost per (medium Total Cost ₱ 3,548.00

₱ 23.65
box)
56
Table 23
Schedule of Monthly Raw Materials Cost of Flavored Coconut Balls:
Strawberry Flavor
Shredded Coconut 78 kg 22 1,716
Plain Condensed
13 cans 30 390
Milk
Strawberry 5 bottles 45 400
Syrup
Food Color Powder 9 packs 3 27
Sugar 2 kg 80 160
Cost per piece ₱ 17.95 Total Cost ₱ 2,693.00
57
Table 24
Schedule of Monthly Raw Materials Cost of Flavored Coconut Balls:
Strawberry Flavor
Materials Quantity Cost TotalCost
Coconut
Plain
30 780
26 cans
Condensed Milk
Strawberry 10 bottles 45 800
Syrup
Food Color
18 packs 3 54
Powder
Sugar 4 kg 80 320
Cost per
₱ 28.28 Total Cost ₱ 4,242.00
(medium
box)
58
* Note: The cost of raw materials shown above was only for every 150
pieces of coconut balls and can be use as basis for our batch production
and can be change depends on the demand
flavor.
The Schedules above shows the monthly cost of raw materials for
production of flavored coconut balls. The schedule shows the cost of
coconut balls per piece/box and per batch.
Table 25
Schedule of Operating Expense
Operating Expense: Annually Monthly

Advertising Expense ₱ 17,000.00 ₱ 1,416.66
Rent Expense ₱ 18,000.00 ₱ 1,500.00
Utility Expense ₱ 24,240.00 ₱ 2,020.00
Repair and Maintenance ₱ 27,649.00 ₱ 2,304.08
TOTAL ₱ 86,889.00 ₱ 7,240.74
59
Table 26
TAXES AND LICENSES

Price
DTI ₱1,315.00
Sanitary ₱1,000.00
BIR ₱500.00
BFP Certificate ₱500.00
Mayor’s Permit ₱2,205.00
Garbage Fee ₱500.00
Barangay Permit ₱500.00
Health Certificate ₱500.00
Total ₱7,020.00
Table 27
ADVERTISING EXPENSE
Qty Total Cost
50 pcs
Tarpaulin ₱15,000
1,000 pcs
Flyers ₱2,000
Total ₱ 17,000
60
Table 28
UTILITY EXPENSE
Annual Cost
Monthly
Water 1,520 ₱18,240.00

Electricity 500 ₱6,000.00
Total 2,020 ₱24,240.00
Materials Handling
A raw material, which is also referred to as an unprocessed or,
more accurately a natural material, is a basic component used to create
good or finish product must be examine and maintain the freshness and
quality every week. Which serve as a source of raw materials for future
finished products and it should not be exposed to direct sunlight and
need to keep at room with stable temperature. To prevent contamination,
the coconut must be clean and free in any stains or any kind of bacteria.
Cleaning and Waste Disposal Method
Waste management involves the function as, processing, disposal,
or recycling of various waste items, as well as monitoring. These services
61
can save your business a significant amount of money while
simultaneously protecting the environment.
The facility must keep a separate garbage bin for biodegradable
and non- biodegradable waste in order to prevent the liquid waste from
harming the health of the surrounding community. When disposing the
waste, we will provide a plastic bag that can serve as both a trash bag and
a multipurpose trash bin so that we can place the waste we used. Good
waste management can lead to the availability of valuable materials that
can be recycled, because proper hygiene issues have an impact on your
staff and business. This is done to raise awareness about the numerous
ways that we can keep our environment clean.
Table 29
Schedule of Garbage Collection
DAY TIME
Monday 8:00 am onward
Saturday 8:00 am onward
62
Workshop Layout/Warehouse
This figure shows the layout of the workshop and stockroom of the
proposed business. Afford-A-Ball will be established in Natividad South,
Cabiao, Nueva Ecija.
Business Location
Figure 4
Vicinity Map (Warehouse)
The production and warehouse of the coconut balls will be in
Maligaya, Cabiao Nueva Ecija. The workshop is just 4-5 minutes away
63
from Natividad South, Cabiao, Nueva Ecija.
Vicinity Map (Store)
The proposed business will be established in Natividad South
Cabiao, Nueva Ecija, one of the most well-known barangay in the
municipality of Cabiao. The barangay has the largest population in
Cabiao. The Natividad South Cabiao, Nueva Ecija has a suitable location
for the proposed business since the area is along the Cabiao National
High School, which can be easily seen and also, people in nearby areas
are going there. This area was also chosen because it is one of the many
people who can buy our products.
64
Figure 5
65
Location and Plant Layout
The layout of the store is one of the important factors when
establishing a business. This is what our store looks like, which starts
with the layout, which is one of the important steps in building the
proposed business. This will be located in front of the Cabiao National
Junior High School at Natividad South, Cabiao, Nueva Ecija, which is a
rented space, with a large number of people walking from various
schools and neighbouring barangays.
65
Figure 6
Store Layout
This figure shows the perspective layout of the stall to be
established in front of Cabiao National Junior High School, where a lot of
people could be potential customers, so that's the perfect place to
implement the proposed business.
Figure 7
66
Floor Plan
The figure shows the layout of the store that will be used when the
proposed business is being implemented in a particular location, which is
at Natividad South, Cabiao, Nueva Ecija. This area of the business
establishment is 1.282 square meters, which is big enough for one crew
and 2 kitchen staff to have a comfortable workplace.
Figure 8
67
Business Logo
Figure 9
Our business came up with this logo to at least attract people. The
name "Afford-A-Ball" was derived from the first letter of the middle
name and the first letter of the surname of the business owner (A-magan
and B- ernardo.) We believed that making a new sound in the market is a
way to be recognized since "Afford-A- Ball" is catchy and easy to
remember, and that will surely create an impact to our target market.
The coconut represents as the main ingredient of the proposed
business and it also symbolizes "Tree of Life" and "A True Blooded
Filipino". This is because all the parts of the entire fruit are used to
sustain human life and has Incredible value. According to research,
coconut was
68
known as “Cocos nucifera” and represents sweet dishes such as Coconut
Balls.
The color of the logo was chosen to be brown because it is often
associated with the earth and nature. It's no wonder we see many
products that want to be recognized as natural, organic, healthy, and the
like. These colors are used by Afford-A-Ball in packaging or labeling
designs and proven to stimulates appetite, represents the organic and
natural things in life. So, it is a standard color for our food branding
project.
The Afford-A-Ball tagline is "Making Life a Little Sweeter"
meaning, with all that's going on in this world, it's important to focus on
the simple things that make your life beautiful.
As the song says, 'Life Is Short, Make It Sweet'. The lyrics of this
tune by Old Dominion remind us to spend time with those we love.
Spend time on food, such as dessert, that we have to offer. It reminds us
that we can make our life sweeter through eating desserts, since desserts
can surely make you happier and it puts you in a good mood.
69
Management Aspect
The Success of the business relies on the management and
organization. On the other hand, Management is the planning,
organizing and controlling of activities. The purpose of management is
to achieve certain specific goal to maintain or improve viability of an
organization for an effective and efficient means in achieving such
objectives.
In this chapter, the researchers discuss the Form of Ownership,
Organization Set Up, Organization Structure, Personnel and Man Power
Requirement, Duties, Responsibilities Qualification Standards of
Personnel.
Form of Ownership
The form of business is sole proprietorship, a business owned
and operated by only one person with the help of staffs. Coconut balls is
a food kiosk business which requires only a minimal amount for startup
capital and only uses his or her own knowledge, skills, and expertise to
run a business. Therefore, the ideal form of business organization for
this is sole proprietorship; the company owner is solely responsible for
70
all
71
liabilities arising from the company.
1. Easy to implement;
2. Easy to manage;
3. No limit on hiring staff;
4. No government restrictions or control; and
5. Lower tax rates.
Organization Set-up
The organizational chart that will be presented is a diagram that
shows the structure of the organization and the relationships of its parts
and positions/jobs.
Organizational Structure
Figure 10
72
Table 30
Manning Compliment
Position Number of Personnel
General Manager 1
Kitchen Staff 3
Crew 1
A. Personnel Requirement and Job Description
Position: Manager/Owner
Job Description
a. The manager ensures the organization and financial viability of
operations through the management.
b. He/she has to be comfortable enforcing the rules with their sales
associates and even their assistant managers in order to maintain a stable
work environment for employees and a comfortable shopping
environment for customers.
73
c. Making sure that customers are provided with excellent service,
stock and restock merchandise, undertake inventory, orders, and monitor
sales.
d. He/She shall be responsible in creating business strategies to drive
profits and footfall like marketing campaigns and offers.
e. Study the customer’s needs, buying trends and profits.
f. Ensure all activities of the store are functioning smoothly.
Qualification Standards:
a. Bachelor’s degree (or equivalent) in business management or
related field.
b. 3 to 5 years of retail sales required; retail management experience.
c. Powerful leading skills and business orientation.
d. Experience in conducting performance evaluations.
74
Position: Kitchen Staff
Job Description
a. Provide assistance with the preparation of food.
b. Responsible for maintaining the cleanliness of dishes, work
stations, and food storage facilities.
c. Ensuring the dish looks presentable and attractive.
d. Storing ingredients according to prescribed food safety regulations.
e. Follow all food health and safety requirements.
Qualification Standards
a. Know how to manage time properly.
b. Having enough knowledge of food safety procedures.
c. Being able to work shifts when necessary, including on weekends
and public holidays.
d. Have an ability to work as a team and under pressure.
75
Position: Crew
Job Description
a. He/she will arrive for the shift on time.
b. He/she arranges the products on offer in the store and keeps the
products clean.
c. He/She is following the safety procedures.
d. He/She encourages customers to purchase the products.
e. He/She greets customers when entering and leaving the store.
f. He/She serves customers in a timely manner.
g. He/She assists customers as needed, answers questions, and
completes daily tasks.
h. He/She will be assigned to the counter where he/she will ensure
the safety of the money paid by the customers.
i. He/She will scan goods and ensure pricing is accurate.
j. He/She is responsible for the receipts, financial and sales reports on
76
a daily basis of the operations.
k. He/She will also be responsible for making the inventory and
invoice equal.
Qualification Standards
a. Trustworthy and reliable.
b. You must know how to communicate well with the customers.
c. Resolves customer complaints.
d. Having a pleasing personality.
e. Excellent communication skills.
f. Knows how to manage money.
g. Basic math skills.
h. Having a pleasing personality.
i. Excellent communication skills.
j. Knows how to manage money.
k. Basic math skills.
77
Table 31
Schedule of Salaries and Benefits
No. of Rate per Monthly 13th Month TOTAL per

Particulars
Employees Day Salary Salary Year
Owner/ 1 ₱450.00 ₱11,700.00 ₱11,700.00 ₱280,800.00
Manager
Kitchen Staff 1 ₱350.00 ₱9,100.00 ₱9,100.00 ₱218,400.00
(1)
Kitchen Staff 1 ₱350.00 ₱9,100.00 ₱9,100.00 ₱218,400.00
(2)
Kitchen Staff 1 ₱350.00 ₱9,100.00 ₱9,100.00 ₱218,400.00
(3)
Crew 1 ₱350.00 ₱9,100.00 ₱9,100.00 ₱218,400.00
TOTAL ₱1,154,400.00
The total salary expense for a year is ₱1,154,400.00
Labor / Manpower Requirement
The business will not need much manpower for production; 1 to 3
productive and efficient worker is sufficient. They must be healthy and fit
and be able to provide the management clearance from the different
agencies and permit from the local government. They would be working
for at least 11 hours a day and they should observe a good etiquette in
working space.
78
Table 32
Proposed Schedule of Operation
Time Day Activities

Afford-A-Ball will use
use flyers, and tarpaulin
9:00 AM – 5:00 PM Monday - Saturday for the fast way to
promote the business as
well as its own product.
Organizational Policies
1. The process of making coconut balls per flavor will take 45 minutes
for every production.
2. The operational hours will start at 9:00 AM to 5:00 PM every
Monday to Saturday.
3. The employees should wear their uniform properly and regularly
in the preparation and production of products. This is also to make a
good impression on their customers.
4. The employees will have 1 day off per week, which is Sunday,
to spend the day with their families and consider it a rest day.
79
5. Employees who have three warnings for being late will be given a
penalty like a certain deduction from their salary.
6. When an employee experiences a sudden emergency during work
hours, he or she is allowed to have a day off or to leave the store even
though it is not a Sunday.
7. To have a productive work environment, employees should
dedicate themselves to work, strive hard, and give their all in their
assigned jobs.
Table 33
Shifting Schedule
Time Position No. of Hours No. of Days
6:00 AM – 5:00 PM Owner/ 11 hours 6

Manager
6:00 AM – 5:00 PM Kitchen Staff 11 hours 6
6:00 AM – 5:00 PM 11 hours 6

Crew
80
Employee Benefits:
a. 13th Month Pay
To express appreciation, every employee will be given a
13th month pay which shall be equivalent to 1 month of his basic salary
earned within a calendar year shall be given not later than December 24
of each year.
Legal Requirements
The following permits and shall be secured:
Table 34
Legal Requirements Cost
DTI ₱1,315.00
Sanitary ₱1,000.00
BIR ₱500.00
BFP Certificate ₱500.00
Mayor’s Permit ₱2,205.00
Garbage Fee ₱500.00
Barangay Permit ₱500.00
Health Certificate ₱500.00
TOTAL ₱7,020.00
81
F S
O N D
e A e c o e
J u
M A J J
a a p M u
b p t v c
Activities n a u
r g
u r y n o e e
a m m
c i t
r r e l
h b b
u
y e b
u y
m e e
l
b
s
a e
E r r
t
r
r r
y
Preparation of
Feasibility Study
Source of
Financing
Compliance of
Legal
Requirements
Purchasing of
Equipment and
Supplies
82
Preparation,
renovation and
improvements
of business
location
Recruitment
and Training
of Personnel
Promotion
and
Marketing of
Project
Start of
Producti
on
Opening of
the Business
Financial Aspect
The financial aspect will discuss the necessary details of the projected
cost, expenses to be incurred, income statement, cash flow, balance sheet and
other tools of financial analysis.
83
Source of Financing
The proposed business project will be financed by the owner through
her own savings.
Project Cost
The project requires a capital of Php 316,778.00 to be financed by
the business proponent. The total project cost is broken down as follows: The
breakdown of the total project cost is shown in Schedule.
Table 36
PROJECT COST
PROJECT COST Amount
Total Project Cost P 316,778.00
84
Table 37
ASSUMPTIONS UNDERLYING PROJECTIONS

Year 1 Year 2 Year 3 Year 4 Year 5
All sales are cash sales.
Sales will increase by 10% per year. 0.00 0.10 0.10 0.10 0.10
Raw materials will increase by 5% per year. 0.00 0.05 0.05 0.05 0.05
Supplies will increase by 5% per year. 0.00 0.05 0.05 0.05 0.05
Salaries and Wages will increase by 10% every after 2 years. 0.00 0.00 0.10 0.00 0.10
Rentals will increase by 10% every after 3 years. 0.00 0.00 0.00 0.10 0.00
Advertisements will be maintained. 0.00 0.00 0.00 0.00 0.00
Permits and Licenses will increase by 10% per year. 0.00 0.10 0.10 0.10 0.10
Utilities (Water, Electricity, Telephone/Internet Bill) and other 0.00 0.10 0.10 0.10 0.10
manufacturing head will increase by 10% per year.
Repair and Maintenance is 3% of the total fixed assets. This will 0.00 0.03 0.10 0.10 0.10
start in year 2 with an increase of 10% per year.
Depreciation is computed using the straight-line method.
Salvage value is estimated at 10% of the acquisition cost. 0.10
Income tax for the year will be paid the following year.
Owner's drawing is estimated to be 50,000 per year. 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
Ending Balance in Unit at 5% 0.05
Production in units at 5% yearly increase 0.00 0.05 0.05 0.05 0.05
85
Schedules
Table 38: Kiosk
Schedule 1 Kiosk Amount Total Cost

Building Cost 13869 13,869.00
Total 13,869.00
Table 39: Property, Plant and Equipment
Schedule 2 Property, Plant and Equipment Quantity Unit Cost Total Cost
Refrigerator 1 9,000.00 9,000.00
Electricfan 1 700.00 700.00
Stove 1 480.00 480.00
Total 10,180.00
Table 40: Furniture and Fixtures
Schedule 3 Furniture and Fixtures Quantity Unit Cost Total Cost

Table 2 400.00 800.00
Chair 4 350.00 1,400.00
Cabinet 2 700.00 1,400.00
Total 3,600.00
86
Table 41: Tools/Utensils and Materials
Schedule 4 Tools/Utensils/Materials Quantity Unit Cost Total Cost

Measuring spoon 5 35.00 175.00
Measuring cup 5 35.00 175.00
Spoon 15 35.00 525.00
Plates 15 55.00 825.00
Ceramic Bowl 15 65.00 975.00
Double Boiler 1 200.00 200.00
Stainless Ladle 3 95.00 285.00
Total 3,160.00
Table 42: Permits and Licenses
Schedule 5 Permits and Licenses Amount Yr 1 Yr 2 Yr 3 Yr 4 Yr 5

DTI 1,315.00 1,315.00 1,446.50 1,591.15 1,750.27 1,925.29
Sanitary 1,000.00 1,000.00 1,100.00 1,210.00 1,331.00 1,464.10
BIR 500.00 500.00 550.00 605.00 665.50 732.05
BFP Certificate 500.00 500.00 550.00 605.00 665.50 732.05
Mayor’s Permit 2,205.00 2,205.00 2,425.50 2,668.05 2,934.86 3,228.34
Garbage Fee 500.00 500.00 550.00 605.00 665.50 732.05
Barangay Permit 500.00 500.00 550.00 605.00 665.50 732.05
Health Certificate 500.00 500.00 550.00 605.00 665.50 732.05
Total 7,020.00 7,020.00 7,722.00 8,494.20 9,343.62 10,277.98
Table 43: Rentals (Advances and Deposits)
Schedule 6 Rentals (advances and deposits) Amount Yr 1 Yr 2 Yr 3 Yr 4 Yr 5

Monthly Rental 1,500.00 18,000.00 18,000.00 18,000.00 19,800.00 19,800.00
One month advance 1,500.00
Two months deposit 3,000.00
Total 4,500.00 18,000.00 18,000.00 18,000.00 19,800.00 19,8008.600
Table 44: Supplies
Table 45: Fringe Benefits
Schedule 8 Fringe Benefits Amount Yr 1 Yr 2 Yr 3 Yr 4 Yr 5

Direct Labor
Kitchen Staff (3) 27,300.00 27,300.00 27,300.00 27,300.00 27,300.00 27,300.00
Total 27,300.00 27,300.00 27,300.00 27,300.00 27,300.00 27,300.00
87
Table 46: Stationery and Supplies on Hand
Schedule 9 Stationery and Supplies on Hand Quantity Unit Cost Total Cost Yr 1 Yr 2 Yr 3 Yr 4 Yr 5
Record Book 1 60.00 60.00 720.00 756.00 793.80 833.49 875.16
Calculator 1 130.00 130.00 1,560.00 1,638.00 1,719.90 1,805.90 1,896.19
Ballpen 5 12.00 60.00 720.00 756.00 793.80 833.49 875.16
Broom 2 30.00 60.00 720.00 756.00 793.80 833.49 875.16
Dustpan 2 70.00 140.00 1,680.00 1,764.00 1,852.20 1,944.81 2,042.05
Trash bin 2 75.00 150.00 1,800.00 1,890.00 1,984.50 2,083.73 2,187.91
Total 600.00 7,200.00 7,560.00 7,938.00 8,334.90 8,751.65
Table 47: Purchases – Raw Materials
Schedule 10 Purchases - Raw Materials Quantity Unit Cost Total Cost

Shredded Coconut (kg) 910 22.00 20,020.00
Plain Condensed Milk (can) 117 30.00 3,510.00
Ube Condensed Milk (can) 39 30.00 1,170.00
Pandan Condensed Milk (can) 39 30.00 1,170.00
Chocolate (1/2 kg) 29 40.00 1,160.00
Sugar (kg) 39 80.00 3,120.00
Strawberry Syrup (bottle) 15 80.00 1,200.00
Food Coloring Powder (pack) 27 3.00 81.00
Total 31,431.00
88
Table 48: Salaries and Wages
Schedule 11 Salaries and Wages Monthly Salary Yr 1 Yr 2 Yr 3 Yr 4 Yr 5

Kitchen Staff (3) 27,300.00 327,600.00 327,600.00 360,360.00 360,360.00 396,396.00
Total 27,300.00 327,600.00 327,600.00 360,360.00 360,360.00 396,396.00
Table 49: Advertising Expense
Schedule 12 Advertising Expense Amount Yr 1 Yr 2 Yr 3 Yr 4 Yr 5

Flyers 200.00 200.00 200.00 200.00 200.00 200.00
Tarpaulin 300.00 300.00 300.00 300.00 300.00 300.00
Total 500.00 500.00 500.00 500.00 500.00 500.00
Table 50: Other Manufacturing Head
Schedule 13 Other Manufacturing Overhead Monthly Cost Yr 1 Yr 2 Yr 3 Yr 4 Yr 5

LPG 800.00 9,600.00 10,560.00 11,616.00 12,777.60 14,055.36
Total 9,600.00 10,560.00 11,616.00 12,777.60 14,055.36
Table 51: Utilities
Schedule 14 Utilities Monthly Cost Yr 1 Yr 2 Yr 3 Yr 4 Yr 5

Electricity 1,520.00 18,240.00 20,064.00 22,070.40 24,277.44 26,705.18
Water 500.00 6,000.00 6,600.00 7,260.00 7,986.00 8,784.60
Total 2,020.00 24,240.00 26,664.00 29,330.40 32,263.44 35,489.78
89
Table 52: Depreciation – Property, Plant and Equipment
Schedule 15 Depreciation - Property, Plant and Equipment Acquisition Salvage Value Depreciation Useful Annual
Cost (10% of cost) value Life Depreciation
Refrigerator 9,000.00 900.00 8,100.00 10 810.00
Electricfan 700.00 70.00 630.00 10 63.00
Stove 480.00 48.00 432.00 10 43.20
Total 10,180.00 1,018.00 9,162.00 916.20
Table 53: Depreciation – Tools/Utensils/Materials
Schedule 16 Depreciation - Tools/Utensils/Materials Acquisition Salvage Value Depreciation Useful Annual

Measuring spoon 175.00 17.50 157.50 5 31.50
Measuring cup 175.00 17.50 157.50 5 31.50
Spoon 525.00 52.50 472.50 5 94.50
Plates 825.00 82.50 742.50 5 148.50
Ceramic Bowl 975.00 97.50 877.50 5 175.50
Double Boiler 200.00 20.00 180.00 5 36.00
Stainless Ladle 285.00 28.50 256.50 5 51.30
Total 3,160.00 316.00 2,844.00 568.80
Table 54: Depreciation – Furniture and Fixtures
Schedule 17 Depreciation - Furniture and Fixtures Acquisition Salvage Value Depreciation Useful Annual
Table 800.00 80.00 720.00 10 72.00
Chair 1,400.00 140.00 1,260.00 10 126.00
Cabinet 1,400.00 140.00 1,260.00 10 126.00
Total 3,600.00 360.00 3,240.00 324.00
90
Table 55: Depreciation - Kiosk
Schedule 18 Depreciation - Kiosk Acquisition Salvage Value Depreciation Useful Annual

Kiosk 13,869.00 1,386.90 12,482.10 20 624.11
Total 13,869.00 1,386.90 12,482.10 624.11
Table 56: Repair and Maintenance at 3% of Fixed Assets
Schedule 19 Repair and Maintenance at 3% of Fixed Assets

Fixed Assets Amount Yr 1 Yr 2 Yr 3 Yr 4 Yr 5
Kiosk 13,869.00 - 416.07 457.68 503.44 553.79
Property, Plant and Equipment 10,180.00 - 305.40 335.94 369.53 406.49
Furniture and Fixtures 3,600.00 - 108.00 118.80 130.68 143.75
Total 27,649.00 - 829.47 912.42 1,003.66 1,104.02
Table 57: Sales (Summary of Sales)
Schedule 20 Sales
Summary of Sales Yr 1 Yr 2 Yr 3 Yr 4 Yr 5
Chocolate Coated Coconut Balls 407,937.60 526,851.41 637,796.30 758,496.01 801,734.11
Pandan Coconut Balls 129,823.20 167,666.66 202,974.07 241,385.89 255,146.10
Ube Coconut Balls 208,620.00 269,432.73 326,170.14 387,896.18 410,008.22
Yema Coconut Balls 417,240.00 538,865.46 652,340.28 775,792.36 820,016.44
Strawberry Coconut Balls 380,167.20 490,985.94 594,378.24 706,861.30 747,155.96
Chocolate Coated Coconut Balls 953,838.00 1,231,881.78 1,491,292.65 1,773,512.21 1,874,611.35
Yema Coconut Balls 975,498.00 1,259,855.67 1,525,157.31 1,813,785.59 1,917,180.51
Strawberry Coconut Balls 888,744.00 1,147,812.88 1,389,520.43 1,652,480.13 1,746,679.82
Total Sales 5,153,028.00 6,655,135.66 8,056,580.64 9,581,247.65 10,127,427.07
91
Table 58: Summary of Finished Goods, beg. (in peso)
Summary of Finished Goods, beg. (in Peso) Yr 1 Yr 2 Yr 3 Yr 4 Yr 5

Chocolate Coated Coconut Balls - 5,537.57 6,436.60 7,158.92 7,946.13
Pandan Coconut Balls - 1,484.24 1,725.20 1,918.81 2,129.80
Ube Coconut Balls - 2,385.10 2,772.32 3,083.43 3,422.49
Yema Coconut Balls - 4,770.20 5,544.64 6,166.87 6,844.99
Strawberry Coconut Balls - 4,988.31 5,798.16 6,448.83 7,157.96
Chocolate Coated Coconut Balls - 12,349.69 14,354.66 15,965.56 17,721.17
Pandan Coconut Balls - 3,147.82 3,658.86 4,069.47 4,516.95
Ube Coconut Balls - 5,058.74 5,880.02 6,539.88 7,259.02
Yema Coconut Balls - 10,118.65 11,761.42 13,081.30 14,519.74
Strawberry Coconut Balls - 11,436.73 13,293.49 14,785.30 16,411.12
Total Amount of Finished Goods, beg. (in Peso) - 61,277.04 71,225.37 79,218.37 87,929.38
Note: Please see the Schedule of Sales and Finished Goods Inventory for detailed computation
Summary of Finished Goods, ending (in Peso) Yr 1 Yr 2 Yr 3 Yr 4 Yr 5

Total Amount of Finished Goods, ending (in Peso) 61,277.04 71,225.37 79,218.37 87,929.38 97,588.88
Note: Please see the Schedule of Sales and Finished Goods Inventory for detailed computation
92
Table 59: Raw Materials Requirement
Schedule 21 Raw Materials Requirement

Summary of Cost of Raw Materials Yr 1 Yr 2 Yr 3 Yr 4 Yr 5
Total Cost of Raw Materials 1,225,540.83 1,360,166.49 1,509,580.78 1,675,408.23 1,859,451.82
Table 60: Schedule Income Tax Payable
Schedule 22 Schedule Income Tax Payable

Net Income Before Tax 150,649.37 2,084,273.49 3,195,650.73 4,395,012.79 4,563,328.95
Limit 0 200000 200000 200000 200000
Taxable Income 150,649.37 1,884,273.49 2,995,650.73 4,195,012.79 4,363,328.95
Tax Due - 490000 490000 490000 490000
Tax Rate - .32 .32 .32 .32
Income Tax Payable - 1,092,967.52 1,448,608.23 1,832,404.09 1,886,265.26
93
PRODUCT COSTING
Table 61: Year 1
Product Description Annual Cost of Cost of Cost of Total Selling Selling

Code Requirements Raw Labor Per Manufacturing Cost Per Price per Price per
Material Unit Overhead Per Unit Unit Unit
Per Unit Unit (Final)
Chocolate Coated
Product 1 Coconut Balls Small 5,964 18.57 0.50 4.00 23.07 80.75 72
Product 2 Pandan Coconut Balls Small 1,898 15.64 0.50 4.00 20.14 70.50 72
Product 3 Ube Coconut Balls Small 3,050 15.64 0.50 4.00 20.14 70.50 72
Product 4 Yema Coconut Balls Small 6,100 15.64 0.50 4.00 20.14 70.50 72
Strawberry Coconut
Product 5 Balls Small 5,558 17.95 0.50 4.00 22.45 78.58 72
Chocolate Coated
Product 6 Coconut Balls Medium 8,367 29.52 0.50 4.00 34.02 119.08 120
Product 7 Pandan Coconut Balls Medium 2,662 23.65 0.50 4.00 28.15 98.53 120
Product 8 Ube Coconut Balls Medium 4,278 23.65 0.50 4.00 28.15 98.53 120
Product 9 Yema Coconut Balls Medium 8,557 23.65 0.50 4.00 28.15 98.53 120
Product Strawberry Coconut
10 Balls Medium 7,796 29.34 0.50 4.00 33.84 118.45 120
TOTAL 54,230
94
Table 62: Year 2

Chocolate Coated
Strawberry Coconut
Chocolate Coated
10 Balls Medium 8,240 30.81 0.48 3.97 35.26 130.29 140
TOTAL 57,321
95
Table 63: Year 3

Chocolate Coated
Strawberry Coconut
Chocolate Coated
10 Balls Medium 8,710 32.35 0.50 3.95 36.79 143.32 160
TOTAL 60,588
96
Table 64: Year 4

Chocolate Coated
Strawberry Coconut
Chocolate Coated
10 Balls Medium 9,207 33.96 0.47 3.93 38.36 157.65 180
TOTAL 64,042
97
Table 65: Year 5

Chocolate Coated
Strawberry Coconut
Chocolate Coated
10 Balls Medium 9,731 35.66 0.49 3.90 40.05 173.42 180
TOTAL 67,692
98
Cost of Raw Materials
Table 66: Year 1
Product Code Description Annual Requirements Cost per Unit Cost of Raw
Materials
Product 1 Chocolate Coated Coconut Balls Small 5,964 18.57 110,751.48
Product 2 Pandan Coconut Balls Small 1,898 15.64 29,684.72
Product 3 Ube Coconut Balls Small 3,050 15.64 47,702.00
Product 4 Yema Coconut Balls Small 6,100 15.64 95,404.00
Product 5 Strawberry Coconut Balls Small 5,558 17.95 99,766.10
Product 6 Chocolate Coated Coconut Balls Medium 8,367 29.52 246,993.84
Product 7 Pandan Coconut Balls Medium 2,662 23.65 62,956.30
Product 8 Ube Coconut Balls Medium 4,278 23.65 101,174.70
Product 9 Yema Coconut Balls Medium 8,557 23.65 202,373.05
Product 10 Strawberry Coconut Balls Medium 7,796 29.34 228,734.64
99
Table 67: Year 2
Materials

Product 2 Pandan Coconut Balls Small
2,006 16.42 32,945.59
Product 3 Ube Coconut Balls Small
3,224 16.42 52,942.06
Product 4 Yema Coconut Balls Small
6,448 16.42 105,884.13
Product 5 Strawberry Coconut Balls Small
5,875 18.85 110,725.41
Product 6 Chocolate Coated Coconut Balls Medium
8,844 31.00 274,126.11
Product 8 Ube Coconut Balls Medium
4,522 24.83 112,288.74
Product 9 Yema Coconut Balls Medium
9,045 24.83 224,603.73
Product 10 Strawberry Coconut Balls Medium
8,240 30.81 253,861.14
100
Table 68: Year 3
Materials

2,121 17.24 36,564.66
3,408 17.24 58,757.75
6,815 17.24 117,515.50
6,210 19.79 122,888.59
9,348 32.55 304,238.87
4,780 26.07 124,623.66
9,560 26.07 249,276.45
8,710 32.35 281,747.79
101
Table 69: Year 4
Materials
Product 1 Chocolate Coated Coconut Balls Small

7,043 21.50 151,405.76
2,241 18.11 40,581.29
3,602 18.11 65,212.29
7,204 18.11 130,424.58
6,564 20.78 136,387.90
9,881 34.17 337,659.51
Product 7 Pandan Coconut Balls Medium
3,144 27.38 86,066.09
Product 8 Ube Coconut Balls Medium 5,052 27.38 138,313.57
10,105 27.38 276,659.47
9,207 33.96 312,697.78
102
Table 70: Year 5
Materials

2,369 19.01 45,039.14
3,807 19.01 72,375.86
7,614 19.01 144,751.72
6,938 21.82 151,370.11
10,444 35.88 374,751.40
5,340 28.75 153,507.31
10,681 28.75 307,050.51
9,731 35.66 347,047.63
103
SALES AND FINISHED GOODS INVENTORY
Table 71: Year 1
Product Description Begin Add: Total Less: Finished Selli Sales Finishe Cost Finished Finishe Cost Finished
Code ning Current Ending Goods ng d per Goods, d per Goods,
balanc Productio Balanc Sold in Price Goods, Unit beginni Goods, unit ending
e in n in Units e units beginn ng (in ending (in Peso)
units ing (in Peso) (in
units) units)
Product Chocolate Coated Small 0 5,964 5,964 298 5,666 72 407,937.60 0 18.57 - 298 18.57 5,537.57
1 Coconut Balls
Product Pandan Coconut Small 0 1,898 1,898 95 1,803 72 129,823.20 0 15.64 - 95 15.64 1,484.24
2 Balls
Product Ube Coconut Balls Small 0 3,050 3,050 153 2,898 72 208,620.00 0 15.64 - 153 15.64 2,385.10
3
Product Yema Coconut Small 0 6,100 6,100 305 5,795 72 417,240.00 0 15.64 - 305 15.64 4,770.20
4 Balls
Product Strawberry Small 0 5,558 5,558 278 5,280 72 380,167.20 0 17.95 - 278 17.95 4,988.31
5 Coconut Balls
Product Chocolate Coated Medium 0 8,367 8,367 418 7,949 120 953,838.00 0 29.52 - 418 29.52 12,349.69
6 Coconut Balls
Product Pandan Coconut Medium 0 2,662 2,662 133 2,529 120 303,468.00 0 23.65 - 133 23.65 3,147.82
7 Balls
Product Ube Coconut Balls Medium 0 4,278 4,278 214 4,064 120 487,692.00 0 23.65 - 214 23.65 5,058.74
8
Product Yema Coconut Medium 0 8,557 8,557 428 8,129 120 975,498.00 0 23.65 - 428 23.65 10,118.65
9 Balls
Product Strawberry Medium 0 7,796 7,796 390 7,406 120 888,744.00 0 29.34 - 390 29.34 11,436.73
10 Coconut Balls
TOTAL 5,153,028.00
- 61,277.04
104
Table 72: Year 2
units) units)
Product Chocolate Coated Small 298 6,304 6,602 330 6,272 84 526,851.41 298 18.57 5,537.57 330 19.50 6,436.60
1 Coconut Balls
Product Pandan Coconut Small 95 2,006 2,101 105 1,996 84 167,666.66 95 15.64 1,484.24 105 16.42 1,725.20
2 Balls
Product Ube Coconut Balls Small 153 3,224 3,376 169 3,208 84 269,432.73 153 15.64 2,385.10 169 16.42 2,772.32
3
Product Yema Coconut Small 305 6,448 6,753 338 6,415 84 538,865.46 305 15.64 4,770.20 338 16.42 5,544.64
4 Balls
Product Strawberry Small 278 5,875 6,153 308 5,845 84 490,985.94 278 17.95 4,988.31 308 18.85 5,798.16
5 Coconut Balls
Product Chocolate Coated Medium 418 8,844 9,262 463 8,799 140 1,231,881.78 418 29.52 12,349.69 463 31.00 14,354.66
6 Coconut Balls
Product Pandan Coconut Medium 133 2,814 2,947 147 2,799 140 391,928.92 133 23.65 3,147.82 147 24.83 3,658.86
7 Balls
Product Ube Coconut Balls Medium 214 4,522 4,736 237 4,499 140 629,854.22 214 23.65 5,058.74 237 24.83 5,880.02
8
Product Yema Coconut Medium 428 9,045 9,473 474 8,999 140 1,259,855.67 428 23.65 10,118.65 474 24.83 11,761.42
9 Balls
Product Strawberry Medium 390 8,240 8,630 432 8,199 140 1,147,812.88 390 29.34 11,436.73 432 30.81 13,293.49
10 Coconut Balls
TOTAL 6,655,135.66 61,277.04 71,225.37
105
Table 73: Year 3
units) units)
1 Coconut Balls
2 Balls
3
4 Balls
5 Coconut Balls
6 Coconut Balls
7 Balls
8
9 Balls
10 Coconut Balls
TOTAL 8,056,580.64 71,225.37 79,218.37
106
Table 74: Year 4
units) units)
1 Coconut Balls
2 Balls
3
4 Balls
5 Coconut Balls
6 Coconut Balls
7 Balls
8
9 Balls
10 Coconut Balls
TOTAL 9,581,247.65 79,218.37 87,929.38
107
Table 75: Year 5
units) units)
1 Coconut Balls
2 Balls
3
4 Balls
5 Coconut Balls
6 Coconut Balls
7 Balls
8
9 Balls
10 Coconut Balls
TOTAL 10,127,427.07 87,929.38 97,588.88
108
TOTAL PROJECT COST

Table 76
TOTAL PROJECT COST
Fixed Assets/ Capital Investments

Kiosk 13,869.00
Property, Plant and Equipment 10,180.00
Furniture and Fixtures 3,600.00
Sub-Total 27,649.00
Add: 10% contingency 2,764.90 30,413.90
Pre-Operating & Operating Expenses
Permits and Licenses 7,020.00
Rentals (advances and deposits) 4,500.00
Advertising Expense 500.00
Other Manufacturing Overhead 800.00
Telephone/Internet Bill -
Tools/Utensils/Materials 3,160.00
Supplies 212,320.00
Stationary and Miscellaneous Supplies on H 600.00
Purchases - Raw Materials (one month) 31,431.00
Sub-Total 260,331.00
Add: 10% contingency 26,033.10 286,364.10
TOTAL PROJECT COST 316,778.00
109
COST OF GOODS MANUFACTURED

Table 77
AFFORD-A-BALL
Statement of Cost of Goods Manufactured
Five-Year Period
Direct Materials 1,225,540.83 1,360,166.49 1,509,580.78 1,675,408.23 1,859,451.82

Direct Labor 327,600.00 327,600.00 360,360.00 360,360.00 396,396.00
Manufacturing Overhead
Supplies 2,547,840.00 2,675,232.00 2,808,993.60 2,949,443.29 3,096,915.45
Rental 18,000.00 18,000.00 18,000.00 19,800.00 19,800.00
Utilities 24,240.00 26,664.00 29,330.40 32,263.44 35,489.78
Other Manufacturing Overhead 9,600.00 10,560.00 11,616.00 12,777.60 14,055.36
Depreciation - Kiosk 624.11 624.11 624.11 624.11 624.11
Depreciation - Property, Plant and Equipm 916.20 916.20 916.20 916.20 916.20
Depreciation - Furniture and Fixtures 324.00 324.00 324.00 324.00 324.00
Depreciation - Tools/Utensils/Materials 568.80 568.80 568.80 568.80 568.80
Repair and Maintenance - 829.47 912.42 1,003.66 1,104.02
Total Manufacturing Costs 4,155,253.94 4,421,485.07 4,741,226.30 5,053,489.32 5,425,645.54
Add: Finished Goods Inventory, beginning - 61,277.04 71,225.37 79,218.37 87,929.38
Cost of Goods Available for Sale 4,155,253.94 4,482,762.11 4,812,451.67 5,132,707.69 5,513,574.92
Less: Finished Goods Inventory, ending 61,277.04 71,225.37 79,218.37 87,929.38 97,588.88
Cost of Goods Sold 4,093,976.89 4,411,536.74 4,733,233.30 5,044,778.31 5,415,986.04
110
PROJECTED INCOME STATEMENT
Table 78
AFFORD-A-BALL
Projected Income Statement
Five-Year Period

Sales 5,153,028.00 6,655,135.66 8,056,580.64 9,581,247.65 10,127,427.07
Less: Sales Discounts - - - - -
Less: Sales Return and Allowances 51,530.28 66,551.36 80,565.81 95,812.48 101,274.27
Net Sales 5,101,497.72 6,588,584.31 7,976,014.83 9,485,435.17 10,026,152.80
Less: Cost of Sales 4,093,976.89 4,411,536.74 4,733,233.30 5,044,778.31 5,415,986.04
Gross Profit 1,007,520.83 2,177,047.57 3,242,781.53 4,440,656.86 4,610,166.76
Operating Expenses
Salaries and Wages - General 327,600.00 327,600.00 360,360.00 360,360.00 396,396.00
Permits and Licenses 7,020.00 7,722.00 8,494.20 9,343.62 10,277.98
Stationary and Supplies on Hand 7,200.00 7,560.00 7,938.00 8,334.90 8,751.65
Fringe Benefits 27,300.00 27,300.00 27,300.00 27,300.00 27,300.00
Advertising 500.00 500.00 500.00 500.00 500.00
Total 369,620.00 370,682.00 404,592.20 405,838.52 443,225.63
Net Income Before Tax 637,900.83 1,806,365.57 2,838,189.33 4,034,818.34 4,166,941.14

Less: Income Tax 89,475.21 431,909.67 1,334,220.59 1,717,141.87 1,759,421.16
Net Income 548,425.62 1,374,455.90 1,503,968.75 2,317,676.47 2,407,519.97
Total Cost of Production and Operating Ex 4,463,596.89 4,782,218.74 5,137,825.50 5,450,616.83 5,859,211.66
Increase in Cost/Expenses 0.07 0.07 0.06 0.07
Proposed Increase in Selling Price Per Year 0.10 0.10 0.10 0.10
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PROJECTED CASH FLOW STATEMENT
Table 79
AFFORD-A-BALL
Projected Cash Flow Statement
Five-Year Period
Pre-Operating Year 1 Year 2 Year 3 Year 4 Year 5

CASH INFLOWS:
Capital, beginning 316,778.00 - - - - -
Net Sales - 5,101,497.72 6,588,584.31 7,976,014.83 9,485,435.17 10,026,152.80
Total 316,778.00 5,101,497.72 6,588,584.31 7,976,014.83 9,485,435.17 10,026,152.80
CASH OUTFLOWS:
Kiosk 13,869.00 - - - - -
Property, Plant and Equipment 10,180.00 - - - - -
Furniture and Fixtures 3,600.00 - - - - -
Tools/Utensils/Materials 3,160.00 - - - - -
Permits and Licenses 7,020.00 - 7,722.00 8,494.20 9,343.62 10,277.98
Salaries and Wages - General - 327,600.00 327,600.00 360,360.00 360,360.00 396,396.00
Supplies 212,320.00 2,335,520.00 2,675,232.00 2,808,993.60 2,949,443.29 3,096,915.45
Stationery and Miscellaneous Supp - o H 7,200.00 7,560.00 7,938.00 8,334.90 8,751.65
Purchases - Raw Materials 31,431.00 1,194,109.83 1,360,166.49 1,509,580.78 1,675,408.23 1,859,451.82
Rent 4,500.00 18,000.00 18,000.00 18,000.00 19,800.00 19,800.00
Advertising Expense 500.00 - 500.00 500.00 500.00 500.00
Salaries and Wages - 327,600.00 327,600.00 360,360.00 360,360.00 396,396.00
Other Manufacturing Overhead 800.00 8,800.00 10,560.00 11,616.00 12,777.60 14,055.36
Fringe Benefits - 27,300.00 27,300.00 27,300.00 27,300.00 27,300.00
Utilities 800.00 23,440.00 26,664.00 29,330.40 32,263.44 35,489.78
Repair and Maintenance - - 829.47 912.42 1,003.66 1,104.02
Income Tax Expense - - 89,475.21 431,909.67 1,334,220.59 1,717,141.87
Withdrawals - 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
Total 288,180.00 4,319,569.83 4,929,209.17 5,625,295.07 6,841,115.32 7,633,579.93
NET CASH FLOW 28,598.00 781,927.89 1,659,375.14 2,350,719.77 2,644,319.85 2,392,572.87
Add: Cash balance, beginning - 28,598.00 810,525.89 2,469,901.03 4,820,620.80 7,464,940.65
CASH BALANCE, END 28,598.00 810,525.89 2,469,901.03 4,820,620.80 7,464,940.65 9,857,513.51
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PROJECTED BALANCE SHEET
Table 80
AFFORD-A-BALL
Projected Balance Sheet
Five-Year Period
Pre-Operating Year 1 Year 2 Year 3 Year 4 Year 5

ASSETS
CURRENT
Cash 28,798.00 810,525.89 2,469,901.03 4,820,620.80 7,464,940.65 9,857,513.51
Merchandise Inventory 31,431.00 61,277.04 71,225.37 79,218.37 87,929.38 97,588.88
Prepaid Expenses 225,740.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00
Total 285,969.00 876,302.93 2,545,626.40 4,904,339.17 7,557,370.02 9,959,602.40
NON-CURRENT
Kiosk 13,869.00 13,869.00 13,869.00 13,869.00 13,869.00 13,869.00
less: Accumulated Depreciation - 624.11 1,248.21 1,872.32 2,496.42 3,120.53
13,869.00 13,244.90 12,620.79 11,996.69 11,372.58 10,748.48
Property, Plant and Equipment 10,180.00 10,180.00 10,180.00 10,180.00 10,180.00 10,180.00
10,180.00 9,263.80 8,347.60 7,431.40 6,515.20 5,599.00
Furniture and Fixtures 3,600.00 3,600.00 3,600.00 3,600.00 3,600.00 3,600.00

less: Accumulated Depreciation - 324.00 648.00 972.00 1,296.00 1,620.00
3,600.00 3,276.00 2,952.00 2,628.00 2,304.00 1,980.00
Tools/Utensils/Materials 3,160.00 3,160.00 3,160.00 3,160.00 3,160.00 3,160.00

3,160.00 2,591.20 2,022.40 1,453.60 884.80 316.00
Total 30,809.00 28,375.90 25,942.79 23,509.69 21,076.58 18,643.48
TOTAL ASSETS 316,778.00 904,678.83 2,571,569.19 4,927,848.85 7,578,446.60 9,978,245.87
LIABILITIES AND CAPITAL
LIABILITIES
Income Tax Payable - 89,475.21 431,909.67 1,334,220.59 1,717,141.87 1,759,421.16
- 89,475.21 431,909.67 1,334,220.59 1,717,141.87 1,759,421.16
CAPITAL
Owner's Capital, beginning 316,778.00 316,778.00 815,203.62 2,139,659.52 3,593,628.26 5,861,304.73
Add: Net Income - 548,425.62 1,374,455.90 1,503,968.75 2,317,676.47 2,407,519.97
Total 316,778.00 865,203.62 2,189,659.52 3,643,628.26 5,911,304.73 8,268,824.71
Less: Withdrawals - 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
Total 316,778.00 815,203.62 2,139,659.52 3,593,628.26 5,861,304.73 8,218,824.71
TOTAL LIABILITIES AND CAPITAL 316,778.00 904,678.83 2,571,569.19 4,927,848.85 7,578,446.60 9,978,245.87
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FINANCIAL ANALYSIS: PAYBACK PERIOD
Table 81
PAYBACK PERIOD
Initial Investment 316,778.00
Annual Cash Inflow

Year 1 5,101,497.72
Year 2 6,588,584.31
Year 3 7,976,014.83
Year 4 9,485,435.17
Year 5 10,026,152.80
Average Annual Cash Inflow 7,835,536.97
Payback Period = Initial Investment

Average Annual Cash Inflow
Payback Period = 316,778.00

7,835,536.97
Payback Period = 0.040428372

0.04
0 years 0 months 15 days
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FINANCIAL ANALYSIS: RETURN ON INVESTMENT
RETURN ON INVESTMENT
Net Income
548,425.62 785,850.58
1,374,455.90 1,025,096.59
1,503,968.75 1,749,013.55
2,317,676.47 2,562,721.27
2,407,519.97 2,677,069.25
Average Net Income 1,630,409.34
Total Asset
904,678.83 1,232,278.83
2,571,569.19 3,136,594.15
4,927,848.85 5,176,274.50
7,578,446.60 8,071,917.05
9,978,245.87 10,752,797.12
Average Total Asset 5,192,157.87
Return on Investment = Average Net Income

Average Total Asset
Return on Investment = 1,630,409.34

5,192,157.87
Return on Investment = 0.314013823

31.40%
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Socio-Economic Aspect
The business is not organized only to gain profit. It must be equipped with
socio-economic function which seems to have given less consideration. The
company should benefit directly or indirectly, the government, the customer and
the Philippine economy to be socio-economically well and also to provide better
community development and standard living. The suggested initiative can benefit
society by giving job opportunities to unemployed teenagers and other those in
need of work. As a result, it will lower unemployment in our society. Another is
shredded coconut may include better digestion, weight loss, and heart health. The
presence of coconut shreds to your diet is good since it promotes the maintenance
of healthy tissue and fights diseases. Additionally, is that it may enable our
government to raise more money through company taxation.
The following are the socio contributions of the proposed project: economic
a.) If the planned business is successful, the government will get more funds in the
form of taxes and licenses.
b.) The people will satisfy their desire on sweets they have been waiting for.
c.) The prospective customers may be able to acquire the coconut balls at
expensive taste but in affordable price.

116
SUMMARY, CONCLUSION AND RECOMMENDATION
Summary
This study is about establishing coconut balls in Natividad South, Cabiao, Nueva
Ecija, which was found feasible and viable due to the high demand for coconut and
positive results from the conducted research. The researcher used the descriptive
research method, using printed survey questionnaires that were conducted via personal
approach for the collection of the necessary information for the study.
Findings of the Study
1. a. Marketing Aspect
The marketing aspect is the most important and useful chapter of the
business since it contributes greatly to the success of the organization. This aspect
contains the marketing mix that the researcher will use for the proposed business,
where it outlines the marketing strategy from its plan, specific action for the
implementation of the product, and goal of the business. Four P's were used,
which is the commonly used method on every production and
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implementation of a
118
product, whereas; Product describes what is the proposed business in the market
and how it will surpass your expectations due to its innovative product. "Coconut
balls" is the proposed business that researchers will implement on the market.
Price describes how the pricing method of the proposed business occurs where its
offerings are worthwhile due to its affordable price. Place, where the business will
be implemented and established, describes how the target market is perfect for
targeting potential customers due to its population and is located at Natividad
South, Cabiao, Nueva Ecija, which serves as the center area of the Municipality of
Cabiao. Promotion is one of the highlights of this aspect that will determine how
the business will communicate with its potential customers in order to create
brand awareness among the public, especially its target market. The social media
marketing, tarpaulins, and posters were used as the promotional strategy of the
proposed business. In addition to that, this contains a STP process, a computation
where the researchers forecast the effective demand and supply of the proposed
business from year 1 to year 5.
2. b. Technical Aspect
The technical aspect discusses the process of production, which is the step-
by-step procedures and activities of the organization. It states also the tools,
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utensils, and materials that are used in production, in particulars, the raw
materials used on producing the product into a finished product that is ready for
trade, as well as the supplies, furniture, machines, and equipment that will be
used for the continuous operation of the proposed business. Plant layout, size, and
production schedule are all presented for the purpose of identifying the business
operation. Plant layout, store layout, floor plan, vicinity map, and other plans or
interior design for the physical store of the proposed business are indicated in this
aspect where the visuals are presented. All the materials used by the business are
listed here using a flowchart and tables, which are enumerated with the
corresponding costs where funding sources are also cited. More so, the waste
disposal and cleanliness of the production and the product itself are important for
the betterment of the finished product and to ensure the safety and health of the
potential customers towards the product offer. However, this also includes the
logo that the organization will use in their promotion and business operations as
their trademark or brand identity. All expenses are presented where the operating
expense annual total is ₱94,899 and ₱7,240.74 per month, the taxes and licenses
expense total is
₱6,520, the building cost calculated total of ₱13,869.
3. c. Management Aspect
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Management deals with aspects of the business or organization on the day-
to-day side of operations. It is made to keep the "body" of the organization
running smoothly while dealing with risk-taking and making well-planned
decisions because this will affect the future of the business. Sole proprietorship is
the form of ownership in the proposed business, where Nicole A. Bernardo is the
owner and also acts as the manager. To successfully implement the business, it has
three skilled and well-trained employees or workers that are assigned to their job
specialization, and have passed the requirements and qualifications needed for
their job expertise, and have promised to do their part correctly and in a timely
manner since they have a large contribution to the success of the business, which
is classified as the kitchen staff and a crew. In addition, the duties and
responsibilities of the employee are presented, as well as their salary and wages.
The owner's or manager's rate per day is ₱450, which will be calculated to be
₱11,700 per month, while the employee's rate is ₱350 per day, which will be
calculated to be ₱9,100 per month. Those salaries will increase in the next few
years. To avoid charges or decreases on their salaries, an employee must follow
the rules and regulations that the owner stated in this aspect. The proposed
business will operate for six consecutive days in a week for eleven work hours per
day, whereas Sunday is considered a rest day. However, the legal requirements
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are also presented here, which are the permits that the organization
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used before implementing the proposed business in the market.
4. Financial Aspect
The total project cost of the coconut balls to be established is ₱316,778.00.
The total funds to be used as capital will be shouldered by the owner. The
owner will invest a total of ₱316,778.00 for the start-up cost of the business. For
the first year, the total amount of sales will be ₱5,153,028.00; the cost of
sales will be ₱ 4,093,976.89; the gross profit will be ₱1,007,520.83; operating
expenses will cost ₱42,020.00; and the net income after tax will be ₱785,850.58.
The coconut balls assumed that the sales for the following years would increase
by 10%. Therefore, the return on investment after the initial year of operation is
31.02%. The owner will have to wait for 15 days to recover the investment.
Financial Assumptions:
a. All sales are cash sales.
b. Sales will increase by 10% per year.
c. Raw materials will increase by 5% per year.
d. Supplies will increase by 5% per year.
e. Salaries and Wages will increase by 10% every after 2 years.

123
f. Rentals will increase by 10% every after 3 years.
g. Advertisements will be maintained.
h. Permits and Licenses will increase by 10% per year.
i. Utilities (Water, Electricity, Telephone/Internet Bill) and other
manufacturing head will increase by 10% per year.
j. Repair and Maintenance is 3% of the total fixed assets. This will start in
year 2 with an increase of 10% per year.
k. Depreciation is computed using the straight-line method.
l. Salvage value is estimated at 10% of the acquisition cost.
m. Income tax for the year will be paid the following year.
n. Owner's drawing is estimated to be 50,000 per year.
o. Ending Balance in Unit at 5%
p. Production in units at 5% yearly increase
2. Socio – Economic Benefits
The suggested initiative can benefit society by giving job opportunities to

124
unemployed teenagers and other those in need of work. As a result, it will
lower unemployment in our society. Another is shredded coconut may include
better digestion, weight loss, and heart health. The presence of coconut shreds
to your diet is good since it promotes the maintenance of healthy tissue and
fights diseases. Additionally, is that it may enable our government to raise
more money through company taxation.
The following are the socio contributions of the proposed project: economic
a.) If the planned business is successful, the government will get more funds in
the form of taxes and licenses.
b.) The people will satisfy their desire on sweets they have been waiting for.
c.) The prospective customers may be able to acquire the coconut balls at
expensive taste but in affordable price.
3. Potential Problems and Possible Solutions
The following are the potential problems that might be encountered by
the proposed business, together with their possible solutions:
a. Competition - Is one of the potential problems that any business encounters.
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Because competition exists in every market and it can be solved by
addressing the needs of your target customers better than your competition
can. Ask open-ended questions to find out exactly what your customers
want while using your products or services, and one of the easiest ways to
solve this is to offer more affordable pricing.
b. Pests - Usually, the first sign of a problem is the appearance of small beetles
crawling over counter tops or moths flying across rooms or across ceilings.
The solution requires finding and destroying all infested products in which
these pests have developed, a general cleanup, and the use of sealed
storage containers to prevent recurring problems.
c. Spoilage – A scrap or waste left behind after manufacture. It is frequently
used to describe raw materials with a short shelf life. To prevent this, all
raw materials should be properly maintained in a concrete storage facility
to increase their shelf life and ensure that they are always fresh to prevent
spoilage as much as possible.
d. Economic reasons - It causes business risk to arise from changes in
different economic factors such as increasing competition, changing
126
market
127
conditions, an increase in the price of raw materials, production costs, and
wages. This can be solved by strong marketing strategies because strong
marketing strategies help brands grow and involve more than making
advertisements that consumers will be attracted to. There has to be a
connection, a display of need, and real value to the content to attract the
right audience.
e. Positioning the Business in the Market - The proposed business will make
an effort to differentiate its product from its competitors. It will distinguish
itself from the competition by providing customers with high-quality
service that will satisfy their cravings at an affordable price. Additionally,
allowing the customers to feel comfortable and at ease when placing their
order.
f. Weather - We are aware that power outages occur frequently everywhere,
which causes a problem because the raw material we will use is coconut,
which can be harmed in the heat. To address this issue, the company will
offer a cooler as an alternative to the refrigerator, which will be the
solution.
g. Duties and Responsibilities of the Personnel - Every role has essential
128
duties appropriate to that position. When thinking about the significance of
roles and duties, by doing this, it will be possible for everyone to work
129
effectively. Employee competence and creating a feeling of belonging among
coworkers are important aspects of personnel management since employees
are a key component of a business and play a big part in achieving its
objectives. Therefore, in order to achieve the organizational objectives, the
personnel department of a business must select individuals with qualified
competencies.
Method of Research Used
In order to perform this study accurately and thoroughly characterize
the population and circumstances in our target market the researchers used
the descriptive research methodology. The necessary information was
gathered using survey research techniques. In comparison to their
competitors, a separate analysis was done on the results. It will be unique
from the competitors by way of giving the customers with quality product. It
will also give the customer an ideal dessert so they will be satisfied their
desire and cravings.
Conclusions
Based on the results of the study conducted, the following conclusions are
drawn:
130
1. That the study of establishing "Coconut Balls" in Cabiao, Nueva Ecija
was found feasible and viable due to the high possibility of demand in
the proposed business. The target market is the population of Cabiao.
2. The sole proprietorship type of organization is best suited for the
proposed business in the market, where vertical organizational structure
was used for more organized and well executed business.
3. The business is technically feasible because the location is accessible to
prospective customers; there are a lot of people of different ages at this
place who could turn out to be potential customers.
4. The proposed business is still viable despite any potential issues that
might arise during operation since possible ways to solve them are
readily available.
Recommendations
Based on the summary of the different aspects and conclusions, the following
recommendations are drawn:
1. There should be enough supplies of materials to maintain production levels,
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so that no problems arise during the production.
2. The manager or owner should be engaged with his or her employees for a
better work environment and to maintain a good relationship with the
customers.
3. All the members of the organization should be committed to their work
and possess the skills needed for their assigned jobs so that the smooth
flow of the business and success of the operations will progress in the
future.
4. The proposed business should not focus on operation for the sake of just
making a profit, which is the main goal of every business, but always
consider the benefit of the public by serving them the best product and
service they deserve.
5. The organization should be open-minded when it comes to feedback and
see it as an opportunity to improve the product, and continuous research
should be done.
6. That this study may be used as reference material for future researchers.
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BIBLIOGRAPHY
Ramunudom, S. 1992. Feasibility study on coconut food processing
technology in Guiguinto, Bulacan, Philippines: Food and Agriculture
Organization of the United Nations.
Winardi, S. et al. 2019, November 9. Feasibility Study of Coconut Industry:
Prosperity Initiative, Market Forces Reducing Poverty.
Abad, J. Market Opportunity and Feasibility Model for Coconut Industry
in Asia-Pacific Context: International Journal of Business, Social and
Scientific Research.
Hewlings, S. 2020. Coconuts and Health: Different Chain Lengths of
Saturated Fats Require Different Consideration: Journal of Cardiovascular
Development and Disease 7, no. 4: 59.
Rajamohan, T. et al. 2018, January. Nutrition and Health Aspects of
Coconut: The Coconut Palm (Cocos nucifera L.) - Research and
Development Perspectives (pp.757-777).
133
Websites
https://agris.fao.org/agris-search/search.do?recordID=PH9210237
https://www.slideshare.net/setionow/feasibility-study-coconut-industry
https://www.mdpi.com/2308-3425/7/4/59/htm
https://doi.org/10.3390/jcdd7040059
https://www.researchgate.net/publication/331136850_Nutrition_and_Heal
th_Aspects_of_Coconut
134
SURVEY QUESTIONNAIRE
Name (Optional):
Address:
I. Socio-Economic Profile
Direction: Provide correct information by ticking (√) the appropriate boxes for
each items. Your responses will be treated with utmost concern and confidentiality.
1. Sex
Female
Male
2. In what age group are you?
18 and below
19-29
30-39
40-49
50 and above
135
3. Occupational Status
18 and below
19-29
30-39
40-49
50 and above
4. How much is your monthly allowance/income?
₱5,000 and below

₱5,000-₱10,000
₱10,000-₱15,000
₱15,000 and above
II. In this section the researcher will ask concerning people on the Profitability of
Establishing “Coconut Balls”. Please spare a few minutes of your valuable time, we
assure you that all information provided will be kept confidential and will only use
for academic purposes.
Direction: Read the following questions carefully and answer these by putting a
tick (√) in the appropriate box for each question.
1. Are you familiar with graham balls?
Yes
No
2. Are you fond of eating graham balls?
Yes
No
136
3.Are you looking for something new?
Yes
No
4. How many graham balls do you usually buy?
1-3
4-6
7 and above
5. How much do you usually spend on graham balls?
Less than ₱40

₱50-₱60
₱60-₱70
₱70 and above
6. How often do you eat sweets?
Once a day
Twice a
day
Three times and above
7. Where do you usually buy sweets? (May choose more than one answer)
Online Store
Mall
137
Market/Physical Store
Others, please specify:
138
8. Are you satisfied with current quality of “Graham Balls” available in the market?
Yes
No
9. Are you fond of eating coconut?
Yes
No
10. Are you willing to buy Coconut Balls instead of graham balls?
Yes
No
11. What flavor would you like for our coconut balls?
Chocolate coated
Pandan
Ube
Yema
Strawberry
12. Which of these toppings are you most interested on?
Sprinkles
Marshmallow
Sugar rock
Mini kisses
139
13. What particular size do you prefer?
Small
Medium
14. How would you want the coconut balls to be served?
In a Plastic Tub
On Kraft Paper Box
15. In purchasing, what factors will you consider?
Price
Taste
Quality
Benefits
Packaging
140
Survey Questionnaire for Competitors
Name: (Optional)
Direction: Write your answer on the space provided.
1. How long is your business operating?
2. How much is your electricity bill per month? (kwh)
3. How much is your water bill per month? (cu.m)
4. How much is your rent expense monthly? (advance and
deposit) (contract)
5. How much did you pay for;
Mayor’s Permit:
Barangay Permit:
141
DTI Permit:
BFP Certificate:
BIR:
Sanitary Permit:
Health Care Certificate:
Fire Inspection Fee:
Waste Disposal Fee:
6. What is your basis for pricing of your product as well as your price range?
7. What is the basis of your compensation? Percentage of sales or per
hour of work.?
8. Have you ever experience customer who returned the product you
are offering? If Yes, why did he/she return the product?
9. How many fries do you supply per day and how many have you sold?
142
10. Do you have least hold improvement of repair and maintenance and
how much it cost per repair and maintenance?
11. Do you have other operational expenses?
143
Tally Sheet
“A FEASIBILITY STUDY ON ESTABLISHING COCONUT BALLS IN CABIAO, NUEVA

ECIJA”
PART I: SOCIO-DEMOGRAPHIC PROFILE
1. Sex Frequency Percentage

a. Female 224 56%
b. Male 174 44%
Total 398 100%
2. In what age group are you? Frequency Percentage

a. 18 and below 40 10%
b. 19-29 56 14%
c. 30-39 210 53%
d. 40-49 72 18%
e. 50 and above 20 5%
Total 398 100%
3. Occupational Status Frequency Percentage

a. Student 144 36%
b. Employed 140 35%
c. Self-employed 110 28%
d. Other 4 1%
Total 398 100%
4. How much is your monthly

Frequency Percentage
allowance/income?
a. ₱5,000 and below 21 5%
b. ₱5,000-₱10,000 36 9%
c. ₱10,000-₱15,000 270 68%
d. ₱15,000 and above 71 18%
Total 398 100%
144
PART II:
1. Are you familiar with graham balls? Frequency Percentage

a. Yes 298 75%
b. No 100 25%
Total 398 100%
2. Are you fond of eating graham balls? Frequency Percentage

a. Yes 290 73%
b. No 108 27%
Total 398 100%
3. Are you looking for something new? Frequency Percentage

a. Yes 321 81%
b. No 77 19%
Total 398 100%
4. How many graham balls do you usually

buy?
a. 1-3 96 24%
b. 4-6 143 36%
c. 7 and above 159 40%
Total 398 100%
5. How much do you usually spend on

graham balls?
Less than ₱40 30 8%
a. ₱50-₱60 169 42%
b. ₱60-₱70 156 39%
c. ₱70 and above 43 11%
Total 398 100%
6. How often do you eat sweets? Frequency Percentage

a. Once a day 115 29%
b. Twice a day 193 48%
c. Three times and above 90 23%
Total 398 100%
145
7. Where do you usually buy sweets? (May

choose more than one answer)
a. Online Store 33 8%
b. Mall 26 7%
c. Market/Physical Store 339 85%
d. Others, please specify: 0 0%
Total 398 100%
8. Are you satisfied with current quality of

“Graham Balls” available in the market?
a. Yes 365 92%
b. No 33 8%
Total 398 100%
9. Are you fond of eating coconut? Frequency Percentage

a. Yes 350 88%
b. No 48 12%
Total 398 100%
10. Are you willing to buy Coconut Balls

instead of graham balls?
a. Yes 368 92%
b. No 30 8%
Total 398 100%
11. What flavor would you like for our

coconut balls?
a. Chocolate coated 88 22%
b. Pandan 28 7%
c. Ube 45 11%
d. Yema 90 23%
e. Strawberry 82 21%
f. Others, please specify: 65 16%
Total 398 100%
146
12. Which of these toppings are you most

interested on?
a. Sprinkles 30 8%
b. Marshmallow 40 10%
c. Sugar rock 306 77%
d. Mini kisses 22 6%
e. Others, please specify: 0 0%
Total 398 100%
13. What particular size do you prefer? Frequency Percentage

a. Small 144 36%
b. Medium 202 51%
c. Others, please specify: 52 13%
Total 398 100%
14. How would you want the coconut balls to

be served?
a. In a Plastic Tub 140 35%
b. On a Kraft Paper Box 258 65%
c. Others, please specify: 0 0%
Total 398 100%
15. In purchasing, what factors will you

consider?
a. Price 70 18%
b. Taste 95 24%
c. Quality 114 29%
d. Benefits 60 15%
e. Packaging 59 15%
Total 398 100%
147
Curriculum Vitae
NICOLE AMAGAN BERNARDO

Personal Information:
Nickname: Nicole
Address: Llanera St. Entablado, Cabiao, Nueva Ecija
Birth date: May 17, 2001
Age: 21
Gender: Female
Citizenship: Filipino
Educational Background:
Primary level
Sta. Barbara Elementary School (SY 2012-2013)
Secondary Level
Calaba National High School (SY 2016-2017)
Tertiary Level
BS in Business Administration Major in Marketing Management
Nueva Ecija University of Science and Technology (Present)
148
Curriculum Vitae
KRIZALYN MATEO ALAS

Nickname: Kriza
Address: San Josef Nabao Jaen, Nueva Ecija
Birth date: August 28, 2001
Age: 21
Gender: Female
Primary level
Langla Jaen, Elementary School (SY 2012-2013)
Secondary Level
San Anton National High School (SY 2016-2017)
Tertiary Level
149
Curriculum Vitae
JENNIFER PELAYO MACALE

Nickname: Pe
Address: San Fernando Sur, Cabiao, Nueva Ecija
Birth date: May 22, 2000
Age: 22
Gender: Female
Primary level
San Fernando Sur, Elementary School (SY 2012-2013)
Secondary Level
Cabiao National High School (SY 2016-2017)
Tertiary Level
150
Curriculum Vitae
BERNARD SOMBILON JALOVA

Nickname: Nard
Address: San Josef Nabao Jaen, Nueva Ecija
Birth date: November 28, 2000
Age: 22
Gender: Male
Primary level
San Josef, Elementary School (SY 2012-2013)
Secondary Level
Jaemn National High School (SY 2016-2017)
Tertiary Level
151
Documentation (SURVEY: RESPONDENTS)
147
148
Documentation (SURVEY: COMPETITOR)
149

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Republic of the Philippines

Nueva Ecija University of Science and

“A Feasibility Study on Establishing Coconut Balls in Cabiao, Nueva Ecija”

A Marketing Research Presented to

the Faculty of College of Management and Business

Technology Nueva Ecija University of Science and Technology

San Isidro Campus, San Isidro, Nueva Ecija

of the Requirement for the Course

Bachelor of Science in Business Administration

Major in Marketing Management

BSBA 4C – Marketing Management

This Marketing Research Paper entitled “A Feasibility Study on Establishing

ROMEO B. CAMPOS, JR., MBA

ROWELL A. DIAZ, MBA ROMEO B. CAMPOS, JR., MBA

Panel Member Panel Member

Business Administration major in Marketing Management.

ROWELL A. DIAZ, MBA ENGR. MARIA ISIDRA P. MARCOS ED.D

CMBT Chairperson Campus Director

constructive suggestions. We are really inspired by his passion, vision, genuineness,

some tasks especially in the field Marketing and Feasibility Study.

motivation that challenged us to aspire for excellence.

as well as wisdom to finish this feasibility study.

source of inspiration and strength throughout the research. Their contribution is a

make this study possible.

be forever indebted to each and every one of you.

this study. All of these, we offer to you.

Table of Contents v-ix

List of Tables viii-x

List of Figures xiii

Marketing Aspect 4-5

The STP Process 6-13

Marketing Plans 13-15

Product Description 16-17

Production Process 17-23

Production Process Flow Chart 24-25

Property, Plant and Equipment 30-31

Raw Materials 31-35

Tools, Utensils and Materials 36-39

Stationery and Supplies on Hand 44-46

Other Manufacturing Overhead 47

Schedule of Monthly Raw Materials Cost 49-59

Schedule of Operating Expense 59

Taxes and Licenses 60

Cleaning and Waste Disposal Method 61-62

Schedule of Garbage Collection 62

Vicinity Map (Warehouse) 63-64

Vicinity Map (Store) 64

Location and Plant Layout 65

Business Logo 68-69

Form of Ownership 70-71

Personnel Requirement and Job Description 72-76

Schedule of Salaries and Benefits 77

Proposed Schedule of Operation 78

Organizational Policies 78-79

Projected Time Table 81-82

Product Costing 94-98

Cost of Raw Materials 99-103

Sales & Finished Goods Inventory 104-108

Total Project Cost 109

Cost of Goods Manufactured 110

Projected Income Statement 111

Projected Cash Flow Statement 112

Projected Balance Sheet 113