Chapter 1-Background of The Study

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
Chapter I
BACKGROUND OF THE STUDY
This chapter deals with the presentation of the background of the study.
Specifically, this presents an introduction, the overview of the business,
objectives of the study and scope and limitations of the study.
(Or any similar introduction of the chapter)
Introduction
Briefly introduce your business research project in not more than two
pages. This usually starts with the global or general perspectives down to local or
perspectives.
The introduction should not be a compilation of literature. This should be
written using your own words and too much citation of references should be
avoided.
At the last paragraph of this introduction, clearly and briefly state the
specific area that you want to improve/add in the current business endeavor
under study.
Overview of the Business
Discuss the overview of the business by providing a short history or
profile. Cite the nature, ownership, location, size of the business (small, medium
or micro), number of employees as well as their product/service offerings.
Discuss the current situation of the business (refer also to your business
canvass model in writing this part to include discussion on the key partners, key
resources, value propositions, customer segments, key activities, customer

relationships, distribution channels, cost structure and revenue streams). Include
also the situation in the industry in which the business belongs (i.e competition
status).
Business Name
Vision
Keep it short and concise. Should be time-bounded.
Mission
Summarize the purpose or the reason of company’s existence.
Objectives of the Study (eto yung pinaka-SOP niyo, pero di SOP tawag)
State the general objective of your business plan (based on its growth
potential or opportunities).
Specifically, it aims to:
1. State objective related to marketing plan
2. State objective related to production/operation plan
3. State objective related to organization plan
4. State objective related to financial plan
5. State objective related to socio-economic contribution
Scope and Limitations of the Study
Discuss first the scope then limitation. Scope indicates things, factors
that are considered in your study; you should have scope for each aspect. For
example: Market plan covers the demand and supply analysis. Historical demand
and supply were determined through a survey. The statistical straight-line
method was used to compute the projected demand and supply…… For
production/operation plan…..for organizational plan,,,, for financial plan…….for
socio economic…..etc
Limitations are the things that you should have done but failed to do
because of the presence of some constraints. State the limitations per aspect.
Review of Related Literature
This will be topical like your PR 1. But you don’t need a bunch of citations
since this is a feasibility study. RRL is not that asked since you are investigating
the marketability of your business.
Definition of Terms
To achieve appropriate comprehension and clearer perception of the
terms used in the study, the following terms are operationally and conceptually
defined.
Baking. It refers to the act of cooking in oven-type equipment. (Basbas
2015). In this study, baking was used as one of the processes in manufacturing
the product.
Garbread. It refers to the combination of the word “garlic” and “bread”. In
this study, it is used as the brand name of the product.

Chapter II
MARKETING PLAN
This chapter deals with the presentation of the marketing plan of Name of
Business. Specifically, this presents the product/service description, target
market, demand and supply analysis, projected sales, marketing
program/strategies and marketing/selling expenses.
(Or any similar introduction of the chapter)
Research Design
This section describes the research design used in the study. The reasons
for choosing the design must be stated or explained in relation to the nature of
the study.
Respondents of the Study
This section identifies the respondents of the study. They are usually the
current or prospective customers and the present suppliers of the product or
service.
Research Instrument
This section identifies the instrument used in gathering data. The different
parts of the questionnaire should be properly explained, and the result of the
validity must be provided.
Statistical Tools
This section specifies the sampling techniques used in the study. The
formula used in the selection of samples and the margin of error must be stated.
Data Gathering Procedure
It explains the procedures performed during the data gathering phase. It
should also state the date of administering and retrieving the questionnaire,
including the percentage of retrieved questionnaires.
Demand
Definition of what is demand
Table 2.1
Historical Demand
Year Historical Demand
2017
2018
2019
2020
2021
Table 2.1 shows…
Table 2.2
Projected Demand
Year Projected Demand
2023
2024
2025
2026
2027
Table 2.2 shows…
Supply
Definition
Table 2.3
Historical Supply
Year Historical Supply
2017
2018
2019
2020
2021
Table 2.3 shows…
Table 2.4
Projected Supply
Year Projected Supply
2023
2024
2025
2026
2027
Table 2.4 shows…
Target Market
State your target market as individuals, household or businesses. Define
your target market indicating the segmentation factors that you used (Use
demographic profile Consumers’ buying behavior etc) Include consumers who
are willing and have the capability to pay for the product. Identify the target
market whether individual, household or business. You may use market
segmentation.
Geographic Segments Pyschographic Segments

Behavioral Segments Demographic Segments

SWOT Analysis
Definition
Strengths
Definition
Cite at least 3
 Strength 1. Discussion
Weaknesses
Definition
Cite at least 3
 Weakness 1. Discussion
Opportunities
Definition
Cite at least 3
 Opportunity 1. Discussion
Threats
Definition
 Threat. Discussion
Projected Sales
The company must consider its existing capacity in establishing its
projected sales. Presented in the following table is the projected sales of ______
in year 2023.
The total projected sales for the first year of operations is ____ represents
a ___% approximate market share. Sales are expected to spread evenly
throughout the year. (note: for products, volume is number of units or
items/pieces, for services - number of units use number of clients/customers, or
number of servings.)
Table 2.8
Projected Sales
In Volume In Pesos
Beginning Inventory
Add: Production
Total
Less: Ending Inventory
Projected Sales
The table below summarizes the sales in volume and in pesos for year
2023. The selling price to retailers VAT exclusive was used in determining the
amount of peso sales which is Php_______.

Marketing Program/Strategies
Discuss the practices of competitors followed by the company’s or your
proposed marketing program/strategies for the business. Provide discussion on
the following subtopics
Product
Discuss the features, differentiating features, design, product attributes
that gives the product its competitive edge. Include the brand name, logo and
current market positioning of the product/service. Include the picture of the
product as well as its packaging/label (assign figure number and title). In some
cases you may include their menu, or list of services offered. Again indicate
figure number and title for this.
Brand Name
Definition and discussion of your brand name
Business Logo
Discussion
Figure 2.1
Business Logo
Figure 2.1 shows the business logo of ABC Company. (Discuss the
features and significance of it (color, design, etc)
Packaging and Label Design
Define packaging and label design. Discussion of the packaging material
and label design to be used.
Figure 2.2
Packaging and Label Design
Figure 2.2 shows the….. (Describe the packaging and label design in
words)
Price
Present/discuss how price is determined. The basis of pricing the product
or service. Show and discuss computation of selling price for example Cost +
mark-up.
Table 2.9
Selling Price of Mushroom Chicharon
Particulars Price Per Unit

Direct Material Used/Unit Php40.02
Labor Cost/Unit 12.57
Factory Overhead/ Unit 10.56
Total Cost/Unit 63.15
Markup to Retailers 58.35% 36.85
Selling Price for Retailers 100.00

Mark up to consumers 20% 20.00
Selling Price to Consumers Php 120.00
What makes you competitive in terms of pricing (add competitors’ price)
Size of product with competitor should be the same
Table 2.10
Related Price of Competitors
Competitors Location Price
Pavia’s Mushroom Santo Tomas, Batangas
Chicharon Php 120.00
Jalee’s Mushroom Chicharon Indang, Cavite 175.00
Agape Mushroom Chicharon Bay, Laguna 120.00
Promotions
Discuss in detail each of sales and promotion strategies to be used for
the product. Some examples are Advertising: A paid, impersonal mass
communication with a clearly-identified sponsor. Sales promotion: Demand-
stimulating activity designed to supplement advertising and facilitate personal
selling. Personal selling: The direct presentation of a product to a prospective
customer by a representative of the selling organization. Public relations: A
planned communication effort by an organization to contribute to generally
favourable attitudes and opinions toward an organization and its products.
Publicity: A special form of public relations that involves news stories about an
organization or its products. Add a Promotion Mix Strategy table (see sample),
should answer what, who, when, where, how and how much. Flyers, tarpaulin,
free radio ad, join trade fair/exhibit, internet marketing (social networking sites),
product launch, freebies, buy1take, stickers Include illustration of some
appropriate promotion materials to be used.
Table 2.11
Promotion Mix Strategies
What Who When Where How Budget

1.Flyers 3 days Malls like Bay It will be P1,500
before the City Mall, distributed
500 units
operation Citimart and to different
Excel Toms individuals P3.00/unit
and streets going to
where most malls and
people are on streets.
passing
through.
2.Free This will Malls like Bay The P2,000
start on the City Mall, proponents
Taste 500
day the Citimart and will persons

proposed Excel Toms, produce
Target
product will public sample
introduced. markets, and products
This will be even to and cut
distributed different into small
within two schools. servings
days. for free
taste.
3.Internet 10 days Facebook This site P500
Marketing before the Sulit form the
Standard
operation context for
User
a firms
(Blog)
history,
The
mission
proponents
and
will used
products.
blog
Well
to
design site
advertise
will be
our
done by
product.
the
The
proponents
proponents
to attract
will use for
customers.
a more
Interesting
budget and
information
it will link
will be
to
updated
Facebook
regularly to
and Sulit.
prevent
staleness
and
encourage
return
visits.
4. 5 days Supermarkets It will be P1,500
before the like Bay City posted to
Tarpaulin 5 units
operation Mall, Citimart streets
and Excel where P300/unit
Toms, there are
retailers in many
public people
markets and passing by
streets where and it will

most people also place
and vehicles at the
are passing delivery
through like vehicle of
Traders and the
Lawas. company.
On the day
5. Product the NewBiz P5,000
proposed Manufacturing
Launching
product will Enterprise
be
introduced.
This will
start with
ribbon
cutting in
the
enterprise
and
introduce
the newly
proposed
product.
TOTAL Php 10,
500
Marketing/Selling Expenses
Marketing strategies are essential for the product to have an impact to the
market. In order for this to happen, marketing and selling expenses are to be
incurred by the enterprise which is expected to be offset by the advantages that
the firm will subsequently benefit.
Table 2.12
Marketing and Selling Expenses
Particulars Total Cost

Free Taste Php9,250.00
Tarpaulin 2,150.00
Flyers and Stickers 1,500.00
McJ Hamelda Sweet Ham-dog kay Bulilit 2,500.00
Feeding Program
Delivery Expenses 24,000.00
Total Marketing and Selling Expense Php39,400.00
In addition to the cost cited above, the firm will pay P 2,000 per month for
hiring a service vehicle. Cost will be charged as delivery expenses. The cost of
the product label (sticker) will be treated as part of indirect materials.

Chapter III
PRODUCTION/OPERATION PLAN
This chapter deals with the presentation of the production/operation plan
of Name of Business. Specifically, this presents the production/operations
process, production schedule, labor requirement, machinery/equipment
requirement, raw materials requirement, plant/factory location, plant layout,
waste disposal system, quality control system and production cost. (Or any
similar introduction of the chapter)
Production/Operations Process
Discuss the description of the Process. Identify the step-by-step process used in
the production of the product (time needed, how many workers, source of
material, how much/many for each material). Should include standard amount
of materials per production

Chapter IV
FINANCIAL PLAN
Finance helps management gain a clear understanding of the company's
current financial position, particularly whether the business is profitable or not.
Companies of all sizes benefit from thorough financial planning to guide the
business steadily down the path to future growth.
Total Project Cost
The total project cost will identify the necessary capital required by the
partners in order to start-up the business. A precise demonstration of the
projected cost will lead to the proper recognition of the needed assets for the
ample establishment of the enterprise.
Table 5.1
Spudz Food Products
Total Project Cost
Fixed Asset Requirements

Factory Machineries and Equipment 14,249.00

Factory Furniture and Fixtures 9,600.00
Office Equipment 11,624.00
Office Furniture and Fixtures 1,200.00
Leasehold Improvements 6,121.50
Subtotal 42,794.50
Working Capital for 2 month/s
Direct materials 51,238.33
Direct labor 8,640.00
Factory overhead 31,736.80
Indirect materials 17,392.00
Rent-factory 5,000.00
Utilities - factory 2,518.80
Factory Tools and Supplies 3,639.00
Repairs and Maintenance 3,187.00
Subtotal 91,615.13
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES i
Administrative expenses (2 months)

Salaries expense 31,831.60
Rent-office 5,000.00
Utilities – office 1,679.20
Office Tools and Supplies 977.00
Subtotal 39,487.80
Pre-Operating Expenses
Business Fees and Licenses 6,080.00
Marketing & Selling Expenses 6,600.00
Subtotal 12,680.00
Total Cash Requirements 186,577.43
Cash for Contingencies 1,422.57
Total Project Cost PHP 188,000.00
Capitalization
Investments of each partner will be on cash basis to finance the total
project cost. It is a primary requirement of the partners to have sufficient amount
of capital to provide the necessities for the smooth flow of operation of the firm.
Table 5.2
Partner’s Contribution
Name of Partners Contribution
Atinon, Christian M. PHP 37,600.00
Carpio, Jhaarny 37,600.00
Monsanto, Rosemarie M. 37,600.00
Roquero, Angela Faye 37,600.00
Sy, Angelica Millen D. 37,600.00
Total PHP 188,000.00

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES ii
Financial Assumptions
The following assumptions were used by the proponents in the computation
and analysis of the financial capacity and stability of the firm;
1. Initial capital Requirement
The business has an initial capital of Php 188,000.00 contributed by
the partners in equal amount. Presentation of this capital is based on
the projected costs for the first 2 months of the business.
2. Working days
There will be five (5) working days in a week and an average of
twenty (20) days at eight (8) working hours a day for two
administrative officers. Meanwhile, there will be three (3) working
days in a week and an average of twelve (12) days at eight (8)
working hours a day for production manager and two workers. The
total operational days for the whole year of 2022 is two hundred
forty-nine (249) days for two administrative officers while there is one
hundred fifty-three for production manager and the workers.
3. Accounting Reporting Period
A calendar year of business starting on January 2022 would be
implemented.
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES iii
4. Production Capacity
The firm can produce 9,600 tubs of mojos on the first year of its
operation. Production capacity is expected to increase by 3%
starting from the beginning year and to the succeeding years.
5. Purchases
a. The volume of purchases (direct and indirect materials) would
increase proportionately with the increase in the quantity produced.
b. 15% of the direct raw materials purchases will be on account to the
suppliers while the indirect material purchases is on cash basis.
c. Purchases of direct materials will be done on weekly basis inclusive
of freight charge.
d. There will be no trade discounts given to the retailers.
e. The cost of purchases is assumed to increase by 2.98% based on
average inflation rate.
6. Sales
The initial selling price per piece of the product is Php 100.00 for end
consumers inclusive of mark-up. Increase in the selling price is
brought by many factors such as production increase.
7. Accounts Receivable and Allowance for Doubtful Accounts:

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES iv
a. Accounts receivable will be 15% of sales
b. 70% of total accounts receivable will be collected during the period.
c. Allowance for doubtful accounts will be 5% of total receivables in the
current period.
8. Inventory
a. There will be no work-in process inventory.
b. The ending inventory is 5% of the expected total goods available for
sale of the current year.
9. Labor and Employee Benefits
a. Labor cost will increase annually based on inflation rate.
b. There will be two workers for direct labor.
c. Labor rate for the worker is Php 2,160.00 per month.
d. Total annual benefits will include the salary, SSS, PAG-IBIG,
PhilHealth and 13th Month pay.
10. Utilities
a. Utilities expense would be assumed to be allocated to factory and
office at 60:40 respectively.
b. Utilities Expense will increase by 2.98% annually based on inflation
rate.
11. Rent Expenses
a. Rent expense is assumed to be Php 5,000.00 per month and

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES v
assumed to be fixed throughout the year and the following years.
b. Rent expense would be allocated to factory and office according to
the land occupies (50% for production, 50% for office)
12. Maintenance Expenses
a. Maintenance Expense will increase 2.98% annually based on
inflation rate.
b. Maintenance expense would be allocated solely to production since
all maintenance supplies are to be used in the production area.
13. Property, Plant and Equipment
a. Acquisition of equipment’s, furniture and fixtures is on cash basis. No
additional machinery would be purchased for the first five years of
operation.
b. The firm will use the straight-line method of depreciation.
c. All property, plant and equipment will have 10% salvage value and 5
years useful life which is equivalent to its lease term, except to
stainless kitchen table with useful life of 10 years.
14. Leasehold Improvement
a. The firm will not be having major improvement on the plant location.
Only minor development of the location is needed and it will be
expensed as incurred.
b. Leasehold improvement be depreciated for five years equivalent to
its lease term.
15. Marketing Expense

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES vi
Marketing expense from 2022-2026 will be constant.
16. Partnership equity:
a. The partners are allowed to have withdrawal every year which will
not exceed 60% of their share in net income.
b. Remaining profits are shared equally by the partners in accordance
with the agreement of the partners as stipulated in the contract.
17. Growth Rate:
Growth rate of 2.99% is computed by the proponents from the
increase in individual population in Census given by the City
Population Management Office (CPMO) of Calamba.
18. BMBE
There will be no income tax payable in accordance to R.A 9178
Barangay Micro-Business Enterprise.
19. Inflation Rate
Inflation rate as peg at an average rate of 2.98% from years 2016-
2021 provided, by the Philippine Statistics Authority (PSA).
Financial Statement
Financial statements and their accompanying notes provide useful
information regarding the financial position of a company, the success of its
operations, the policies and strategies of management as well as insight to its
future performance. It is a set of records which is both valuable and critical to the
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES vii
decision-making process employed by investors, creditors, management,
employees, regulators, suppliers, and other stakeholders.
A company’s financial statement can be used as an analytical tool, as a
management report card, as an early warning signal, as a basis for prediction,
and as a measure of accountability. Financial statements also provide an
economic history that is comprehensive and quantitative, and it can be used to
gauge company performance. For these reasons, financial statements are
indispensable for developing an accurate profile of ongoing performance and
prospects of company. The financial statements are the means by which
information accumulated and processed in financial accounting is periodically
communicated to the users. Without accounting the information embedded in the
financial statements, users may not be able to arrive at sound economic
decisions. Financial statements are a structured financial representation of the
financial position and the transaction undertaken by an enterprise. They are the
responsibility of the company’s management. This means that the format by
which the financial statements are presented, the information presented therein
and the fairness of their representation depend on the assessment by the
enterprise management.
Statement of Financial Performance
The statement of income of earnings, now termed in the business world
as “Statement of Comprehensive Income” is a representation of the results of an
enterprise’s business operations. It specifically reflects and evaluates the

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES viii
revenues earned and expenses incurred in a given accounting period.
Since the late 1960s or early 1970s, the income statement has been
widely perceived by its various users as the single most significant financial
statement of an enterprise. Creditors refer to the income statement for insights
into the ability of the debtor to generate future cash flows from its operations
needed to repay its obligation. Investors consider the past income of the
enterprise as a useful predictor of future earnings and the best indicator of future
dividend and future market price behavior. Management on the other hand, uses
the income statement as a measure or gauge of the effectiveness and efficiency
in using up the enterprise’s resources. The profit that is provided in the income
statement is the lifeblood of any enterprise organized to earn a satisfactory return
on the capital invested by its owners.
The income statement is the formal statement showing the performance
of the enterprise for a given period of time. It summarizes the revenues earned
and expenses incurred for the period of time. Information about the performance
of an enterprise, in particular in its profitability, is required in order to assess
potential changes in the economic that is likely to control in the future. It is also
useful in predicting the capacity of the enterprise to generate cash flows from its
existing resource base.

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES ix
SPUDZ FOOD PRODUCTS

Projected Income Statement
For the Years Ended December 2022-2026
Particulars Note 2022 2023 2024 2025 2026
Net Sales 1 912,000.00 980,400.00 1,026,732.00 1,071,928.00 1,128,636.00

Less: Cost of Goods Sold 2 494,203.22 542,485.13 569,466.52 596,418.19 624,441.30
Gross Profit 417,796.78 437,914.87 457,265.48 475,509.81 504,194.70
Operating Expenses
Marketing & Selling Expenses 3 6,600.00 6,600.00 6,600.00 6,600.00 6,600.00
Administrative Expenses 4 240,430.12 249,389.92 256,686.61 265,269.70 278,642.73
Bad Debt Expense 6,840.00 7,353.00 7,700.49 8,039.46 8,464.77
Percentage Tax Expense 5 27,360.00 36,252.00 38,154.96 39,858.33 41,898.54
Total Operating Expenses 281,230.12 299,594.92 309,142.06 319,767.49 335,606.04
NET INCOME 136,566.66 138,319.95 148,123.43 155,742.32 168,588.66
Statement of Cash Flow
The statement of cash flows provides information about the cash receipts
and cash payments of an entity during a period. It is a formal statement that
classifies cash receipts (inflows) and cash payments (outflows) into operating,
investing, and financing activities. This statement shows the net increase or
decrease in cash during the period and the cash balance at the end of the period.
This also helps project the future net cash flows of the entity. (Ballada, 2018)
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES x
SPUDZ FOOD PRODUCTS
Projected Statement of Cash Flows
2022 2023 2024 2025 2026

CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Sale of Goods 870,960.00 977,322.00 1,017,807.06 1,062,541.18 1,118,383.65
Cash Paid for Purchases (261,315.50) (328,620.62) (346,640.13) (365,252.93) (384,644.31)
Cash Paid to Employees (242,829.60) (253,004.87) (261,553.26) (271,425.36) (286,125.79)
Cash Paid for Utilities Expenses (25,188.00) (25,938.60) (26,711.57) (27,507.58) (28,327.30)
Cash Paid for Percentage Tax Expenses (20,520.00) (28,899.00) (30,454.47) (31,818.87) (33,433.77)
Cash Paid for Pre-Operating Expenses (12,680.00) (12,680.00) (12,680.00) (12,680.00) (12,680.00)
Cash Paid for Rental Expenses (60,000.00) (60,000.00) (60,000.00) (60,000.00) (60,000.00)
Cash Paid for Maintenance Expenses (3,187.00) (3,281.97) (3,379.78) (3,480.49) (3,584.21)
Cash Paid for Miscellaneous (108,968.00) (114,836.24) (120,957.53) (127,342.13) (133,999.66)
Net Cash Provided by (Used in) Operating Activities 136,271.90 150,060.70 155,430.31 163,033.83 175,588.60
CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of Equipment (25,873.00) - - - -
Purchase of Furnitures and Fixtures (10,800.00) - - - -
Purchase of Leasehold Improvements (6,121.50) - - - -
Net Cash Provided in Investing Activities (42,794.50)
CASH FLOWS FROM FINANCING ACTIVITIES

Initial Capital Contribution 188,000.00 - - - -
Cash Paid to Partners' Withdrawals (81,939.99) (82,991.97) (88,874.06) (93,445.39) (101,153.20)
Net Cash Provided in Financing Activities 106,060.01 (82,991.97) (88,874.06) (93,445.39) (101,153.20)
Increase (Decrease) in Cash 199,537.41 67,068.73 66,556.26 69,588.44 74,435.40

Cash Beginning Balance - 199,537.41 266,606.14 333,162.39 402,750.83
Cash Ending Balance 199,537.41 266,606.14 333,162.39 402,750.83 477,186.23
Statement of Financial Position
The statement of financial position is a statement that shows the financial
position or condition of an entity by listing the assets, liabilities, and owner’s
equity as at a specific date. Users of financial statements analyze the financial
position to evaluate entity’s liquidity, its financial flexibility, and its ability to
generate profits, and its solvency. (Ballada, 2018)

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES xi
SPUDZ FOOD PRODUCTS
Projected Statement of Financial Position
2022 2023 2024 2025 2026

ASSETS
Current Assets
Cash 199,537.41 266,606.14 333,162.39 402,750.83 477,186.23
Accounts Receivable 41,040.00 37,278.00 38,849.94 40,536.27 42,749.16
Less: Allowance for Doubtful Accounts (6,840.00) (7,353.00) (7,700.49) (8,039.46) (8,464.77)
Inventory 26,010.70 28,551.85 29,971.92 31,390.43 32,865.33
Total Current Assets 259,748.10 325,082.98 394,283.77 466,638.07 544,335.95
Non-Current Assets
Property, Plant, and Equipment 36,673.00 36,673.00 36,673.00 36,673.00 36,673.00
Less: Accumulated Depreciation (5,737.14) (11,474.28) (17,211.42) (22,948.56) (28,685.70)
30,935.86 25,198.72 19,461.58 13,724.44 7,987.30
Leasehold Improvements 6,121.50 6,121.50 6,121.50 6,121.50 6,121.50
Less: Accumulated Depreciation (1,224.30) (2,448.60) (3,672.90) (4,897.20) (6,121.50)
4,897.20 3,672.90 2,448.60 1,224.30 -
Total Non-Current Assets 35,833.06 28,871.62 21,910.18 14,948.74 7,987.30
TOTAL ASSETS 295,581.16 353,954.60 416,193.95 481,586.81 552,323.25
LIABILITIES AND PARTNER'S EQUITY

Current Liabilities
Accounts Payable 46,114.50 48,646.96 51,289.44 54,046.41 56,922.08
Percentage Tax Payable 6,840.00 7,353.00 7,700.49 8,039.46 8,464.77
Total Current Liabilities 52,954.50 55,999.96 58,989.93 62,085.87 65,386.85
Partner's Equity
Atinon, Capital 48,525.33 59,590.93 71,440.80 83,900.19 97,387.28
Carpio, Capital 48,525.33 59,590.93 71,440.80 83,900.19 97,387.28
Monsanto, Capital 48,525.33 59,590.93 71,440.80 83,900.19 97,387.28
Roquero, Capital 48,525.33 59,590.93 71,440.80 83,900.19 97,387.28
Sy, Capital 48,525.33 59,590.93 71,440.80 83,900.19 97,387.28
Total Partner's Equity 242,626.66 297,954.64 357,204.01 419,500.94 486,936.40
TOTAL LIABILITIES AND EQUITY 295,581.16 353,954.60 416,193.95 481,586.81 552,323.25

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES xii
CHAPTER 5
Conclusion

Chapter 1-Background of The Study

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Chapter 1-Background of The Study

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POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Specifically, this presents an introduction, the overview of the business,

objectives of the study and scope and limitations of the study.

(Or any similar introduction of the chapter)

The introduction should not be a compilation of literature. This should be

Overview of the Business

Discuss the overview of the business by providing a short history or

or micro), number of employees as well as their product/service offerings.

resources, value propositions, customer segments, key activities, customer

relationships, distribution channels, cost structure and revenue streams). Include

Keep it short and concise. Should be time-bounded.

Summarize the purpose or the reason of company’s existence.

Specifically, it aims to:

1. State objective related to marketing plan

2. State objective related to production/operation plan

3. State objective related to organization plan

4. State objective related to financial plan

5. State objective related to socio-economic contribution

Scope and Limitations of the Study

and supply were determined through a survey. The statistical straight-line

production/operation plan…..for organizational plan,,,, for financial plan…….for

Review of Related Literature

the marketability of your business.

To achieve appropriate comprehension and clearer perception of the

Baking. It refers to the act of cooking in oven-type equipment. (Basbas

Garbread. It refers to the combination of the word “garlic” and “bread”. In

this study, it is used as the brand name of the product.

Business. Specifically, this presents the product/service description, target

market, demand and supply analysis, projected sales, marketing

program/strategies and marketing/selling expenses.

(Or any similar introduction of the chapter)

Respondents of the Study

current or prospective customers and the present suppliers of the product or

validity must be provided.

Data Gathering Procedure

It explains the procedures performed during the data gathering phase. It

including the percentage of retrieved questionnaires.

Definition of what is demand

State your target market as individuals, household or businesses. Define

demographic profile Consumers’ buying behavior etc) Include consumers who

market whether individual, household or business. You may use market

Geographic Segments Pyschographic Segments

The company must consider its existing capacity in establishing its

a ___% approximate market share. Sales are expected to spread evenly

throughout the year. (note: for products, volume is number of units or

items/pieces, for services - number of units use number of clients/customers, or

amount of peso sales which is Php_______.

Discuss the practices of competitors followed by the company’s or your

proposed marketing program/strategies for the business. Provide discussion on

the following subtopics

Discuss the features, differentiating features, design, product attributes

current market positioning of the product/service. Include the picture of the

figure number and title for this.

Definition and discussion of your brand name

features and significance of it (color, design, etc)

Packaging and Label Design

Define packaging and label design. Discussion of the packaging material

and label design to be used.

Present/discuss how price is determined. The basis of pricing the product

Particulars Price Per Unit

Selling Price for Retailers 100.00

What makes you competitive in terms of pricing (add competitors’ price)

Size of product with competitor should be the same