Feasibility Study Final Na Ba To Haha 1

NATIONAL COLLEGE OF SCIENCE AND TECHNOLOGY
Amafel Building, Aguinaldo Highway, Dasmariñas, Cavite

Business Department
A FEASIBILITY STUDY IN ESTABLISHING
COZY CONNECTIONS STUDY HUB IN BRGY. ZONE 4, PASONG TALA,
CITY OF DASMARINAS CAVITE
A Feasibility Study Presented to the
Faculty of Business Department of
National College of Science and Technology
In Partial Fulfillment
of the Requirements for the Degree of
Bachelor of Science in Accountancy
By:
BUSTAMANTE, WILFREDO JR.
ETIL, WENERISAH
LORENZO, NEIL FRANK
NACIONAL, HANNAH
SALDE, ALMA ROSE
February 2024
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APPROVAL SHEET
In partial fulfillment of the requirements for the degree of Bachelor of
Science in Accountancy, this feasibility study entitled “Cozy Connections” has
been prepared by Bustamante, Wilfredo Jr., Etil, Wenerisah, Lorenzo, Neil
Frank, Nacional, Hannah, Salde, Alma Rose who are hereby recommended for
Oral Examination.
Ms. ROSALIA C. DE GUZMAN, CPA, MBA

Thesis Adviser
PANELS OF EXAMINERS
Has been accepted and approved by the Committee on Oral Examination with a
grade of ____.
Mr. JUDE RODMAN BRINGUELA, MBA Mr. JULIAN CHARLES LOPENA
_____________________ _____________________
Panel Member Panel Member
Mr. NORVIL JIMENEZ

_____________________
Head Panel
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ACKNOWLEDGEMENT
The completion of this undertaking could not have been possible without
the participation and assistance of so many people whose names may not all be
enumerated. Their contributions are sincerely appreciated and gratefully
acknowledged. However, the researchers would like to express their deep
appreciation and indebtedness, particularly to the following people:
To their thesis adviser, Mrs. Rosalia De Guzman, CPA, MBA for her
support, advice, guidance, valuable comments, suggestions, and provisions that
benefited the researchers much in the completion and success of this study and
by giving endless help to finish this manuscript.
To their technical adviser, Ms. Edsa Lanuza, and their English Critic, Mrs.
Myrna Delima, for their time and effort in checking this manuscript and their
deep insights for the completion of this study.
Last but not the least, the proponents would like to praise and thank the
Almighty God for His showers of blessings throughout their study to complete
this successfully.
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DEDICATION
This feasibility study is wholeheartedly dedicated to the researchers’
beloved families, partners, and friends. Their appreciation goes to Bustamante,
Myrna C., Bustamante, Wilfredo G., Macabontoc, Felicidad M., Lorenzo, Femie
A., Lorenzo, Jose R., Nacional, Lot-lot, Dalina, Mylene G.
They have given drive and discipline to tackle a task with determination.
This study would have not been possible without the help of these people who in
one way or another shared their moral, spiritual, emotional, and financial support.
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TABLE OF CONTENTS
APPROVAL SHEET..........................................................................................................2
ACKNOWLEDGEMENT....................................................................................................3
DEDICATION.....................................................................................................................4
EXECUTIVE SUMMARY.................................................................................................14
INTRODUCTION.............................................................................................................18
BACKGROUND OF THE STUDY.......................................................................................18
STATEMENT OF THE PROBLEM.....................................................................................20
OBJECTIVES OF THE STUDY...........................................................................................22
SCOPE AND DELIMITATIONS...........................................................................................25
SIGNIFICANCE OF THE STUDY........................................................................................26
RESEARCH AND METHODOLOGY..................................................................................27
DEFINITION OF TERMS......................................................................................................31
CHAPTER 1: MANAGEMENT ASPECT........................................................................32
ABOUT THE COMPANY......................................................................................................32
1.1 BUSINESS LOGO.....................................................................................................32
1 .2 MISSION.........................................................................................................................33
1.3 VISION..............................................................................................................................33
1.2 FORM OF BUSINESS ORGANIZATION....................................................................34
1.2 ARTICLES OF PARTNERSHIP..............................................................................34
1.4 REGISTRATION OF THE BUSINESS.........................................................................39
1.5. INITIAL CAPITAL..........................................................................................................40
INITIAL PROJECT COSTS:............................................................................................41
1.6. ORGANIZATIONAL CHART........................................................................................42
1.7 JOB DESCRIPTION, QUALIFICATIONS, AND RESPONSIBILITIES...................44
1.7.1 JOB DESCRIPTION AND RESPONSIBILITIES.................................................44
1.7.2. JOB QUALIFICATION..........................................................................................45
1.8 EMPLOYMENT PROCESS...........................................................................................48
1.9 EMPLOYEE SCHEDULE...............................................................................................49
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1.10 SALARY RATE.............................................................................................................50

1.11 BUSINESS POLICIES.................................................................................................51
EMPLOYEE CONDUCT POLICY....................................................................................51
1.12. PRE-OPERATING ACTIVITIES................................................................................52
1.12.1. GANTT CHART....................................................................................................52
CHAPTER II: MARKETING ASPECTS..........................................................................53
2.1 MARKET ENVIRONMENT.......................................................................................54
2.2 PROSPECTIVE MARKET........................................................................................54
2.3 COMPETITORS ANALYSIS.........................................................................................54
2.4 DATA ANALYSIS...........................................................................................................55
2.5 PROJECT TARGET MARKET.....................................................................................56
2.6 DEMAND ANALYSIS.....................................................................................................58
2.7 SUPPLY ANALYSIS......................................................................................................59
2.8 MARKETABILITY RATES.............................................................................................59
2.9 SWOT ANALYSIS..........................................................................................................60
2.10 MARKETING MIX.........................................................................................................61
2.9 SURVEY ANALYSIS......................................................................................................66
CHAPTER III: TECHNICAL ASPECT.............................................................................84
3.1 LOCATION OF THE BUSINESS..................................................................................84
3.2 PLANT LAYOUT.............................................................................................................85
3.3 BUILDING AND FACILITIES........................................................................................86
3.4 SERVICES DESCRIPTION...........................................................................................88
3.5 OFFERED SERVICES...................................................................................................89
3.6 TECHNOLOGY WILL USE............................................................................................89
3.7.1 BREAKDOWN OF MACHINERIES AND EQUIPMENT AND OTHER
FACILITIES WITH CORRESPONDING COSTS..............................................................90
3.8 INITIAL COST OF UTILITY APPLICATIONS.............................................................96
UTILITY PROVIDERS.......................................................................................................97
3.9 OPERATIONAL FLOW CHART...................................................................................98
3.10 SERVICE FLOW CHART.........................................................................................99
3.11 ESTIMATED OPERATIONAL CAPACITY..........................................................100
3.12 BUSINESS HOURS.................................................................................................100
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3.13 EMPLOYEE SCHEDULE.......................................................................................101

3.14 EMPLOYEES UNIFORM AND COMPANY ID....................................................101
3.15 WASTE DISPOSAL METHOD..............................................................................103
CHAPTER IV: FINANCIAL ASPECTS.........................................................................104
NOTES TO FINANCIAL STATEMENTS..........................................................................109
Cozy Connections.............................................................................................................110
Projected Notes to Financial Statement.......................................................................110
SCHEDULES.......................................................................................................................115
FINANCIAL RATIOS...........................................................................................................121
CHAPTER V: SOCIO-ECONOMIC ASPECT................................................................124
Contribution to the Economy..............................................................................................124
Contribution to the Environment...................................................................................124
Contribution to the Society.............................................................................................125
Contribution to the Government....................................................................................125
SUMMARY OF FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS...............126
Summary of Findings........................................................................................................126
Conclusion..........................................................................................................................126
Recommendations.............................................................................................................127
REFERENCES..............................................................................................................129
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LIST OF FIGURES
Figure 1. Business Logo...................................................................................33
Figure 2. Organizational Chart.........................................................................43
Figure 3. Cozy Connections' Facebook Page.................................................65
Figure 4. Cozy Connections' Flyer...................................................................65
Figure 5. Loyalty Card.......................................................................................66
Figure 6. Age of the Respondents...................................................................67
Figure 7. Educational Status of the Respondents..........................................68
Figure 8. Schools of the Respondents............................................................69
Figure 9. Question No. 1...................................................................................70
Figure 10. Question No. 2.................................................................................71
Figure 12. Question No.4..................................................................................73
Figure 18. Question No. 10...............................................................................79

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Figure 23. Map................................................................................................... 84
Figure 24. Floor Plan.........................................................................................85
Figure 25. Operational Flow Chart of Cozy Connections..............................98
Figure 26.Service Flow Chart of Cozy Connections.......................................99
Figure 27. Employee’s Uniform......................................................................102
Figure 28. Employees' ID................................................................................102
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LIST OF TABLES
Table 1. Number of Population.........................................................................31
Table 2. Licenses and Registration.................................................................40
Table 3. Licenses and Registration.................................................................41
Table 4. Initial Project Costs.............................................................................42
Table 5. Employee Schedule............................................................................50
Table 6. Employees’ Compensation................................................................50
Table 7. Gantt Chart.......................................................................................... 53
Table 8. Competitors Analysis.........................................................................55
Table 9. Historical Data.....................................................................................56
Table 10. Projected Target Market- Brgy.San Francisco II............................57
Table 11. Projected Target Market- Burol Main..............................................57
Table 12. Projected Target Market- Zone I-B...................................................57
Table 13. Total Projected Target Market..........................................................57
Table 14. Projected Annual Demand...............................................................58
Table 15. Projected Annual Supply..................................................................59
Table 16. Projected Marketable Rates.............................................................60
Table 17. SWOT Analysis..................................................................................61
Table 18. Prices of the rooms...........................................................................63
Table 19. Prices of printing services...............................................................63
Table 20. Areas and Corresponding Description...........................................88
Table 21. Offered Services of the Business....................................................89
Table 22. Machinery and Equipment Cost......................................................90

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Table 23. Office Equipment..............................................................................91
Table 24. Furniture and Fixtures......................................................................91
Table 25. Snack Supplies..................................................................................92
Table 26. Office Supplies- Annually.................................................................92
Table 27. Printing Supplies- Monthly...............................................................92
Table 28. Office Supplies- Six Months.............................................................93
Table 29. Cleaning Supplies- Monthly.............................................................93
Table 30. Cleaning Supplies- Annually............................................................93
Table 31. Comfort Room Supplies...................................................................94
Table 32. Books and Board Games.................................................................94
Table 33. Uniform.............................................................................................. 95
Table 34. Advertisement Promotional Expense.............................................95
Table 35. Medical Expense...............................................................................95
Table 36. Utility Cost.........................................................................................96
Table 37. Employee Schedule........................................................................101
Table 38. Financial Assumptions...................................................................104
Table 39. Projected Statement of Financial Position...................................105
Table 40. Projected Income Statement..........................................................106
Table 41. Projected Statement of Changes in Owner's Equity....................107
Table 42. Projected Statement of Cash Flows..............................................108
Table 43. Note 1- Cash....................................................................................110
Table 44. Note 2- Supplies..............................................................................110
Table 45. Note 3- Prepaid Rent.......................................................................110

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Table 46. Note 4-Furnitures and Fixtures, net..............................................110
Table 47. Note 5- Equipment, net...................................................................111
Table 48. Note 6-Leasehold Improvement, net.............................................112
Table 49. Note 7-Employee Benefits Payable...............................................112
Table 50. Notes 8- Utilities Payable...............................................................112
Table 51. Note 9- Net Revenues.....................................................................113
Table 52. Note 10- Costs of Sales..................................................................113
Table 53. Note 11- Operating Expenses........................................................114
Table 54. Note 12- Income Tax Expense.......................................................114
Table 55. Schedule 1- Annual Projected Customers and Unit....................115
Table 56. Schedule 2- Direct Material Cost..................................................116
Table 57. Schedule 3- Direct Labor................................................................116
Table 58. Schedule 4- Overhead....................................................................117
Table 59. Schedule 5- Other Supplies...........................................................118
Table 60. Schedule 6- Taxes and Licenses...................................................118
Table 61. Schedule 7- Advertising Expense.................................................119
Table 62. Schedule 8- Depreciation Expense- Non-Operating Equipment.119
Table 63. Schedule 9- Depreciation Expense- Furniture and Fixture.........119
Table 64. Schedule 10- Salary Expense – Manager......................................119
Table 65. Schedule 11- Employee Benefits Expense- Manager..................119
Table 66. Schedule 12- Pre-Operating Expenses.........................................120
Table 67. Depreciation Expense- Leasehold improvement.........................120
Table 68. Current Ratio...................................................................................122

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Table 69. Quick Ratio......................................................................................122
Table 70. Debt to Equity Ratio........................................................................122
Table 71. Debt Ratio........................................................................................122
Table 72. Net Profit Margin.............................................................................122
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EXECUTIVE SUMMARY
PROPOSED NAME OF THE BUSINESS
Cozy Connections is the name of the business. The chosen business name
– Cozy Connections, enables it to immediately attract the attention of customers
who seek a quiet spot that gives out a peaceful ambiance — as the name of the
entity suggests, where they can fully concentrate on doing their academic loads
or work.
DESCRIPTION OF THE INDUSTRY
It provides a study or working area, such as a separate or solo desk, a
shared desk, and a private conference room. The study hub will be built on a
plan that can be comfortable for the customers for their convenience and a
conducive place they can utilize for studying, working, and accomplishing tasks
to be due.
LOCATION OF THE PROJECT
The Cozy Connections will be in Brgy. Zone-4, Pasong Tala, City of
Dasmarinas, Cavite, where it is accessible to the students and non-
professionals/professionals. The location will provide an advantage for the
business since it is close to many schools and establishments and is therefore
accessible to students and non-professionals/professionals who are seeking a
place to study and work. In addition, the location is also along the highway, which
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makes it more accessible and visible to the market because potential customers
can spot it easily.
MANAGEMENT ASPECT
The management aspect of this study will analyze the effectiveness of the
organizational setup as well as the qualifications of the individuals who will be a
part of the organization's management team. Cozy Connections’ Study Hub has
built a management structure that flows from its partners down to its employees.
When it comes to the form of business organization, Cozy Connections will be
organized as a general partnership where all the parties voluntarily agree to
commit to preserve and regulate the proper management of the business, which
will be applied and recognized.
MARKETING ASPECT
The marketing part of this study intended to identify the factors to be
considered in establishing the business and assess the financial basis through
the projection of demand. Moreover, Cozy Connections has determined its
internal strengths and weaknesses, as well as analyzing possible opportunities
and threats in the external environment of a business. The result will enable the
proposed business to not only assess how well it is performing currently but also
to plan for and mitigate future risks. In addition, Cozy Connection utilized modern
technology, which is social media, as well as benefit factors like loyalty cards, as
a way to promote and market its business and for the customers to patronize it.
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The proponents of the business also used a traditional marketing tactic, which is
through flyers directly to people as a means of making potential customers aware
of the offered services.
TECHNICAL ASPECT
The technicality of the study discusses the furniture and fixtures, the
machines and equipment utilized in the operational process, as well as other
components of the process of operations like printing. The operational and
service processes of Cozy Connections' Study Hub were also determined to
ascertain the flow of services that will be provided to the students. The costs for
machinery, furniture, fixtures, equipment, and supplies are examined to serve
their function and provide flow to the order of operations.
FINANCIAL ASPECT
The Cozy Connections Study Hub demonstrates consistent growth in net
revenues from 2024 to 2028 while showing an increase in operating expenses
and income taxes but a positive trend in net income.
The rising trend in Net Profit Margin reflects effective management of
expenses and operations, resulting in a higher percentage of net income relative
to net sales, highlighting the company's profitability and operational efficiency.
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The upward trend in Gross Profit Margin indicates effective control over
operating costs, resulting in a higher percentage of gross profit relative to net
sales, signaling operational efficiency and strong financial performance.
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INTRODUCTION
BACKGROUND OF THE STUDY
Study hubs have been more popular over the past several years, and they
are frequently related to freelancers and other self-employed individuals.
However, several studies show that multiple users can be identified, including
students, self-employed workers, small businesses, large businesses, extended
workers, and organizations of all sizes (Steward, 2022).
Study hub or co-working spaces are no longer just for freelance workers,
remote employees, and start-ups. Student populations are becoming more
accessible in coworking spaces. Students who work from coworking spaces are
increasingly seeking to balance employment and study. Without needing to build
an entire facility to manage their business operations, these places allow them to
work alone and together (Perree et al., 2019).
Since most schools are now having hybrid classes, students can also find
coworking spaces conducive to studies. College students can benefit from the
flexibility and study-life balance that coworking spaces can provide. They can
take advantage of these coworking spaces for their studying sessions, project
huddles, and even space to brainstorm for their thesis. Study hubs offer a much
more comfortable, relaxed, and convenient environment where students can
focus on the tasks that they need to do. The pandemic has shown that young
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people can study and work remotely with no harm to their progress. However,
their productivity can be affected by the space around them. By creating a study
hub, students surround themselves not only with conveniences but also with like-
minded people who can help them in the future in a very high-quality way in life,
study, and work (Deep, 2023).
Furthermore, finding a quiet, tranquil spot to read can be difficult for many
students, which can make it challenging for them to concentrate on finishing their
academic work and meet their deadlines. With that, the proponents came up with
the idea to establish a place where students can relax while studying. Cozy
Connections is a study hub for learning and a destination for book lovers and
students alike. It provides a setting for pre-arranged meetings and conversations
with peers to collaborate on projects and group tasks and a private space for
those who want to be alone.
Cozy Connections Study Hub not only typically provides services to
students who are naturally passionate about their educational career; these
people frequently spend their time either alone or with their friends in a secure
and relaxing environment. Given that the main target market of the business is
students. This is appropriate for students, professional and non-professional
workers, and graduate students who need a peaceful space to concentrate and
focus.
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STATEMENT OF THE PROBLEM
To ensure the success of this feasibility study, the researchers attempt to
look for answers to the following questions related to the different aspects of the
business operations.
Management Aspect
1. The classification or form of the organization.
2. The requirements to establish the business.
3. The essential management objectives of the business.
4. The duties and responsibilities of the business are distributed among the
employees.
5. The feasibility timetable of the pre-operating activities.
Marketing Aspect
1. The target market of the business.
2. The current demand, supply, and demand-supply gaps of the business.
3. The uniqueness and competitive edge of the business among its
competitors.
4. The type of services the business offers.
5. The effective marketing and pricing strategies to implement to obtain a
portion of the overall market share.
Technical Aspect
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1. The operational flow of the business.
2. The accessibility of the location to the customers.
3. The equipment needed for the operation of the business.
4. The supplier of the business to get the materials it needs for its operation.
5. The proper disposal of the waste that the business will produce.
Financial Aspect
1. The required initial capital needed to establish a study hub and the source
of financing of the business.
2. The allocation of funds to the acquisition of equipment, daily operations,
and the expenses that would occur in the business.
3. The needed working capital for the operating activities of the business.
4. The period for the business to recover its initial investment.
5. The projected performance of the operation in terms of its financial
statements.
Socio-economic Aspect
1. The social responsibilities of the business in the surrounding community
and environment where it operates.
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2. The fulfillment of the business to its social responsibility in line with its
establishment.
3. The benefits that the business will provide to the customers.
4. The effects of the business on the community.
5. The compliance of the business with the rules and regulations of the
community.
OBJECTIVES OF THE STUDY
The feasibility study aims to set goals to follow for the benefit of the
business, specifically:
Management Aspect
1. To determine the type of organization that is appropriate for the business.
2. To comply with the legal requirements in establishing a business.
3. To develop effective practices in utilizing the company's resources to
achieve the overall objectives of the business.
4. To determine the duties and responsibilities of the employees, motivate
them, and provide an environment where they can develop professionally
and personally.
5. To finish pre-operating activities accurately and effectively.
Marketing Aspect
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1. To identify the target market of the business.
2. To determine if there is sufficient demand and a present demand-supply
gap in the market.
3. To establish and provide excellent services and good quality products
distinctive from the competitors and exploit the advantage of its
competitive edge and opportunities.
4. To identify its product and service offerings to be offered by the business.
5. To deliberately choose and implement the appropriate marketing and
pricing strategies.
Technical Aspect
1. To know the operational flow and other procedures that will make up the
operation of the business.
2. To find a suitable location for the business and consider different factors
that will affect the overall setting of its business and design an optimized
floor plan that conforms to said factors.
3. To outsource where to buy the necessary materials to be used.
4. To determine the type, amount, and cost of the equipment for the
business.
5. To provide proper disposal of waste for the everyday operation of the
business.
Financial Aspect
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1. To identify the required initial capital and the sources of financing for the
business.
2. To have an appropriate amount of funds to allocate and apply to the
acquisition of equipment, daily operations, and expenses of the business.
3. To identify the amount of working capital needed for the operating
activities of the business.
4. To determine the period for the business to recover its initial investment
and determine the return on investment of its capital.
5. Prepare and present the projected performance and growth of the
business through financial statements throughout its entire operation and
evaluate it to facilitate decision-making on its future operations.
Socio-economic Aspect
1. To continuously adhere to the social responsibilities of the community in
which it operates.
2. To regularly check if the business is accomplishing the social
responsibilities of the community.
3. To ensure that the customers will yield benefits from the business
establishment.
4. To know the significant effects of the business in the community.
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5. To ensure that the business obeys the rules and regulations in completing
the requirements and following the safety operation.
SCOPE AND DELIMITATION
The feasibility study will determine whether the proposed business "Cozy
Connections," a study hub suitable for studying and office work, could be
established. The proposed business will be along Brgy. Zone 4, Pasong Tala,
Dasmarinas, Cavite. Its target market will be the students from the schools and
non-professionals/professionals from the establishments near to the business
location.
The proponents will choose random students and professionals as
respondents at any year level and program in the nearby schools and
establishments of the proposed business, such as De La Salle University from
Dasmariñas Brgy. San Francisco II, Emilio Aguinaldo College, Cavite Campus
from Burol Main, and Lastly the Two Schools which having the same location
area which is National College of Science and Technology from Bgy. Zone I – B
and AISAT College – Dasmariñas from Bgy. Zone I - B. The conducted survey on
the chosen students and non-professionals/prossionals will determine their level
of interest in the proposed business.
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SIGNIFICANCE OF THE STUDY
The findings accumulated by this study are seen with significance and
beneficial to the following:
1. Students: The study is beneficial to students because it will provide them
with a convenient place to relax and study, collaborate with their peers on
projects and group tasks, and have a private space for those who want to
enjoy being alone.
2. Educational Institutions: This research can help schools and universities
by addressing the possible importance of study hubs in their resource
allocation strategies. The study can guide the allocation of educational
resources to support these hubs.
3. Policy Makers: The study can offer recommendations for policymakers
and stakeholders in the education sector to support and regulate the study
hub industry.
4. Business: Understanding the factors that contribute to the success of
study hub businesses can provide entrepreneurs and investors interested
in this industry with significant insights. It can assist them in identifying
market demand, the best location, pricing strategies, and customer
preferences.
5. Community: The study can benefit the local community by providing a
safe and productive environment for students to learn, collaborate, and
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interact with peers. The study will also look into how this affects the
community's well-being and sense of belonging.
6. Economy: The study will also be beneficial to the economy in terms of job
creation and local company development, which could be useful to local
governments and developers.
7. Future Researchers: The study serves as a reference that coordinates
their subject-related study as a master plan or advanced instructional
when it comes to studying related business industry and school materials.
RESEARCH AND METHODOLOGY
Research Design
The study will utilize a descriptive research design by using survey
questionnaires. A descriptive research design is a scientific method for
calculating frequencies, averages, and other statistical data. The proponents will
collect data from its respondents by providing structured questionnaires and
distributing them randomly to students from the schools along Brgy. Zone 4,
Pasong Tala, Dasmarinas, Cavite. The collected data will be compiled and
reviewed for proper presentation, analysis, and interpretation.
Sources and Methods of data collection
1. Primary
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Data Gathering Procedures
 Survey Questionnaires
The researchers utilized survey questionnaires to gather
data about the study hub preferences of students and young
professionals. The results from the survey will determine how
frequently the customers are willing to avail of service from the
Cozy Connections, their preferred time to study, and the factors
they consider when visiting a study hub.
Sampling Technique
The proponents will use Probability sampling, particularly stratified
random sampling, to gather information from the target market. A
sampling technique known as stratified random sampling grouped the
population into subgroup and enables the randomization of sample
selection in each subgroup that allows each respondent to have the same
chance of being chosen to represent the entire population.
Slovins Formula
The required number of respondents was determined using Slovin’s
Formula.
Formula:
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N
n= 2
(1+ Ne )
Where: N = the number of people who qualify in the study.
E = margin of error which is 5%
n = number of needed respondents
Solution:
44,086
n=
¿¿
n= 396
NUMBER OF DISTRIBUTION
SCHOOLS POPULATION PERCENTAGE OF SAMPLE
National College of Science
and Technology 7,813 18% 71
Emilio Aguinaldo College 8,015 18% 71
De La Salle University 20,258 46% 183
AISAT College 8,000 18% 71
TOTAL 44,086 100% 396
Table 1. Number of Population
2. Secondary
Books, Internet, and other Feasibility Study
The researchers used the information from different books and the
internet as sources of their research to gather information about the
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business. They also used other Feasibility Studies from other schools to
serve as a guiding tool and references for the related studies.
DEFINITION OF TERMS
Cozy: A welcoming and casual environment where individuals may relax and
study at the same time.
Conducive: The physical condition of the study hub, which is a favorable
surrounding suited for learning and will encourage productivity of the customers.
Co-working Space: A shared workspace where different individuals who does
not have anywhere to go to study or is looking for a place to have a meeting for
their important projects can rent for a space of their choice where they can
accomplish their tasks.
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Tranquil: A peaceful and free from disturbance environment in the study hub
that will allow the customers to focus on doing their tasks.
CHAPTER 1: MANAGEMENT ASPECT
ABOUT THE COMPANY
Cozy Connections is a study hub that primarily offer a safe and quiet
space with an access to internet connection and electrical outlets for customers
to utilize when doing their tasks. The business have a separate rooms for each
activity, including a space for board games that the customers can use if they are
having their breaks either from studying or from working, a study area with
partitions that the customers can choose from if ever they want a secluded area
where they can focus on working with their tasks alone, and a separate meeting
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or conference area that is great for small to medium groups for pre-arranged
meetings and conversations with peers to collaborate and discuss important
matters on projects and group tasks without disturbing others. Additionally, the
business will also offer printing services for customers who will need to print a
file.
1.1 BUSINESS LOGO
Figure 1. Business Logo
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The proponents came up with Cozy Connections as the name of the
business. The main aim of Cozy Connections is to provide a comfortable and
quiet place for students and professionals seeking a peaceful area with fast
internet, and a conducive environment for meetings and studies. The chosen
logo shows its business name – Cozy Connections, which enables it to easily
attract the attention of customers who seek a quiet spot that gives out a peaceful
ambiance — as the name of the entity suggests, where they can fully
concentrate on doing their academic loads or works.
1 .2 MISSION
The Cozy Connections is a co-working and study hub that will provide a
supportive and encouraging place that values the learning growth of students
and professionals through a flexible setting that will enhance the productivity of
our customers.
1.3 VISION
We aim to be one of the leading study hubs in the Philippines and help
everyone find a place to relax and study at the same time and to give our
customers a stress-free environment while learning.
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1.4 FORM OF BUSINESS ORGANIZATION
In establishing Cozy Connections, the proponents decided to have a
general partnership as a type of business organization wherein each of the
proponents will contribute capital for the business formation. The proponents
regarded partnership as the most feasible and suitable type of business
organization to adopt, considering its advantages and disadvantages.
In terms of contribution to the organization, the partners agreed to share an
equal amount of money for the initial capital of the business. Thus, the net profit
or loss, along with the liability that will be incurred in the operation of Cozy
Connections, will also be divided equally among all partners. Moreover, they also
agreed to contribute expertise in managing the business operations to ensure
that the business will provide a quality of service.
1.5 ARTICLES OF PARTNERSHIP
Articles of Partnership of Cozy Connections
KNOW ALL MEN BY THESE PRESENTS:
That we, the undersigned partners, all of legal age, residents and
citizens of the Philippines, have on this day voluntarily associated ourselves
together for the purpose of forming a general partnership under the following
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terms and conditions and subject to existing and applicable laws of the Republic
of the Philippines:
AND WE HEREBY CERTIFY:
ARTICLE I. Partnership Name: That the name of this partnership shall be
"Cozy Connections" and shall transact business under the said company name.
ARTICLE II. Business Purpose: That the purpose(s) for which this
partnership is formed is to provide value to customers through products and/or
services in exchange for cash or equivalents. The money received should, at the
very least, cover the costs of operating the business.
ARTICLE III. Principal Place of Business: This partnership's principal
place of business will be at Established at the Building of Pasong Tala,
Dasmariñas City, Cavite.
ARTICLE IV. Term of Existence: This partnership shall have a term of
perpetual after the original recording of its Articles of Partnership by the
Securities and Exchange Commission.
ARTICLE V. Partners Circumstances: That the names, nationalities, and
complete residence addresses of the partners are as follows:
NAME NATIONALITY COMPLETE

RESIDENCE ADDRESS
Tagle Compound,
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Bustamante, Wilfredo Jr. Filipino Pasong Buaya 2, Imus

Cavite.
Blk. F-11, Lot 5, San
Salde, Alma Rose. Filipino Lorenzo Ruiz 1,
Dasmarinas, Cavite
Nacional, Hannah. Filipino Garden Grove Vill.,
Salitran 4, Dasmarinas,
Cavite
Blk 14, L37, Reed Street,
Lorenzo, Neil Frank. Filipino Ph2 Castillon Homes,
Pasong kawayan 2,
General Trias, Cavite.
165 T-Molina Street,
Etil, Wenerisah Filipino Purok 5, Alabang,
Muntinlupa City, Metro
Manila, 1770
ARTICLE VI. Capital Contributions: That the capital of this Partnership
shall be One Million Three Hundred Thousand Pesos (₱1,300,000), Philippine
pesos, contributed in cash by the partners, as follows:
NAME AMOUNT CONTRIBUTED

Bustamante, Wilfredo, Jr. ₱ 260.000.00
Salde, Alma Rose. ₱ 260.000.00
Nacional, Hannah. ₱ 260.000.00
Lorenzo, Neil Frank. ₱ 260.000.00
Etil, Wenerisah ₱ 260.000.00
TOTAL ₱ 1,300,000.00
That no transfer of interest shall be allowed or permitted to be recorded in
the proper books of the partnership if it reduces the ownership of Filipino citizens
to less than the required percentage of capital as provided by existing laws.
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ARTICLE VII. Sharing Ratios: The partnership's profits and losses will be
divided and distributed proportionately based on the profit ratio of each partner.
DISTRIBUTIONS SHARING RATIO

Bustamante, Wilfredo Jr. 20%
Salde, Alma Rose. 20%
Nacional, Hannah. 20%
Lorenzo, Neil Frank. 20%
Etil, Wenerisah 20%
Total 100%
ARTICLE VIII. Undertaking to Change Name: That the partners
undertake to change the name of this partnership, as herein provided, or as
amended thereafter, immediately upon receipt of notice or directive from the
Securities and Exchange Commission that another corporation, partnership, or
person has acquired a prior right to the use of that name or that the name has
been declared as misleading, deceptive, confusingly similar to a registered
name, or contrary to public morals, good customs or public policy.
ARTICLE IX. Management: That this partnership shall be under
Bustamante, Wilfredo, Jr. as Managing Partner, who shall be in charge of the
management of the affairs of the company. He has the power to use the
partnership name and in otherwise performing such acts as is necessary and
expedient in the management of the firm and to carry out its lawful purposes.
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IN WITNESS WHEREOF, we have hereunto affixed our signature this
31st day of NOVEMBER 2023 at Pasong tala, Dasmariñas City, Cavite.
_________________________ _______________________
Bustamante, Wilfredo, Jr. Salde, Alma Rose.
_________________________ _______________________
Nacional, Hannah. Lorenzo, Neil Frank.
_________________________
Etil, Wenerisah
REPUBLIC OF THE PHILIPPINES )

PROVINCE OF CAVITE ) S.S
DASMARIÑAS CITY, CAVITE )
ACKNOWLEDGEMENT
BEFORE ME, a Notary Public for and in Dasmariñas City, Cavite, this
26th day of October 2021, personally appeared the following persons with their
Tax Identification Number as follows:
DATE & PLACE
NAMES TIN ID NO. ISSUED
Bustamante, Wilfredo, Jr. 368-606-913-000 21-MAY-2020
Salde, Alma Rose. 213-224-762-00000 27-JAN-2022
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Nacional, Hannah 543-321-514-00000 10-OCT-2022
Lorenzo, Neil Frank. 917-232-198-00000 13-SEP-2023
Etil, Wenerisah 617-942-753-00000 24-NOV-2022
WITNESS MY HAND AND SEAL, on the date and place above written.
NOTARY PUBLIC
Doc. No. ______;

Page No. ______;
Book No. ______;
Series of 2023
1.4 REGISTRATION OF THE BUSINESS
Agencies Permits and Licenses Amount

Securities and Exchange Name of Registration and
6,750.00
Commission Payment Form
Filing Fee
(Registration of Partnership) Notarized Articles of
Partnerships
A. Cover Sheet
SEC Building, Edsa Greenhills Joint Undertaking to Change
Mandaluyong City
Metro Manila Philippines Sub-total 6,750.00
(Registration of Business Name) Documentary stamps 15.00
Sub-total 515.00
C. Bureau of Internal Revenue (BIR) BIR fORM 1903 (2 copies),
30.00
0605
(Securing Tax Identification
Articles of Partnerships
Number)
(Application for Authority to Print Securities and Exchange
Receipts and Invoices) Commision Certificate
Revenue District Office Goverment Issued ID
Brgy. San Agustin, Trece Martirez
Two Documentay Stamps
City
Cavite, Philippines Sales, Purchases and General
Journal Books and General
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Ledger Book
Authority to Print
Sub-total 30.00
Municipal City Hall Study Hub 300.00
(Securing Locational Clearances / Mayor's Fee- Study Hub 4,500.00
Business Permits) Garbage Fee 1,000.00
Sanitary Fee 300.00
Health Cert. Permit Fee 50.00
Building Fee 150.00
Electrical Fee 250.00
Mechanical Fee 200.00
Signboard Fee 40.00
G. Plumbing Fee 60.00
Zoning Fee 625.00
Other Fee 10.00
Fire Inspection Fee 1,386.75
Fiscal Fee 750.00
Occupational Mayor's Fee 200.00
Electronic Insp Fee 100.00
Processing Fee 10.00
Barangay Clearance 500.00
Sub-total 10,431.75
GRAND TOTAL ₱17,181.75
Table 2. Licenses and Registration
1.5. INITIAL CAPITAL
The contribution from the partners will be the primary source of funds for
the business. Each partner will contribute a specific amount based on the
agreed-upon amount of initial capital, making up the partnership's total capital
contribution.
The initial capitalization of Cozy Connection is one million three hundred
thousand pesos (₱1,300,000), which will be provided by five (5) partners with an
initial capital contribution of two hundred sixty thousand pesos (₱ 260,000) each.
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Type of Partner
Name of the As to As to Capital Profit/Loss
Partner Liability Contribution Contribution Sharing
Bustamante, Capitalist and
Wilfredo, Jr. General Industrial 260,000 20%
Capitalist and
Etil, Wenerisah General Industrial 260,000 20%
Capitalist and
Lorenzo, Neil Frank General Industrial 260,000 20%
Capitalist and
Nacional, Hannah General Industrial 260,000 20%
Capitalist and
Salde, Alma Rose General Industrial 260,000 20%
TOTAL INITIAL CAPITAL 1,300,000 100%
Table 3. Licenses and Registration
INITIAL PROJECT COSTS:
These are the key areas where the initial capital will be spent:
COZY CONNECTIONS STUDY HUB

WORKING CAPITAL (2 MONTHS)
Direct Materials 2,367.33
Salaries 162,292.00
Employee Benefits 36,650.94
Utilities 19,660.00
Operating Supplies 17,326.00
Prepaid Rent 195,000.00
Rent Expense 130,000.00
Other Supplies 12,480.33
Taxes and Licenses 17,726.75
Advertising 1,233.33
Pre-operating Expenses 7,700.00
Working Capital 602,436.69
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INITIAL PROJECT COST
Working Capital 602,436.69
Leasehold Improvement 100,000.00
Acquisition of PPE 258,722.60
Acquisition of Furniture &
Fixtures 290,303.00
Total Initial Project Cost 1,251,462.29
Table 4. Initial Project Costs
1.6. ORGANIZATIONAL CHART
Cozy Connections will use a hierarchical organizational structure to
properly distinguish the level of authority and allow an efficient flow of
communication within the organization by determining the right person to whom
to report and raise concerns. A hierarchical structure ensures that decisions are
being made by an appropriate individual by clearly defining the roles and
responsibilities of each person in the organization, thus leading to more effective
implementation of strategies and faster decision-making (Ravulapally, 2023).
The figure below is the organizational structure of Cozy Connections,
which shows the positions and responsibilities of the employees.
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ORGANIZATIONAL CHART
Managing Partner
Operational Manager
Staff Staff Cashier
Figure 2. Organizational Chart
The proponents created the organizational chart using the Top-Down
Approach. This approach disseminates under the highest level of authority to
lower levels of the hierarchy, who are, to varying degrees, bound by it. The
organizational chart above depicts two (2) levels of management: the chain of
command will begin with the managing partner, who will be assigned and agreed
upon by the partners. He is responsible for the overall performance of the
company and its operations.
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1.7 JOB DESCRIPTION, QUALIFICATIONS, AND RESPONSIBILITIES
Every employee of Cozy Connections Company has a distinct
position along with duties and responsibilities that are necessary for the
business to fulfill its daily operations and achieve its goals and objectives.
1.7.1 JOB DESCRIPTION AND RESPONSIBILITIES
The personnel duties and responsibilities refer to the job description
of each employee in the organization. The purpose of it is to have a clear
distinction of duties and responsibilities between the employees. It makes
the flow of the business smooth and manageable.
 MANAGING PARTNER
 Implement policies and employees' morale.
 Establishing strategic goals involves obtaining relevant business,
financial, service, and operational data, spotting and analyzing
customer choices, deciding on a plan of action, defining goals, and
assessing results.
 Organize and maintain employee records.
 Schedule meetings and appointments.
 OPERATIONS MANAGER
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 Oversee day-to-day operations.
 Ensure employees work productively and develop professionally.
 Oversee recruitment and training of new employees.
 Hiring employees.
 Maintain budgets and optimize expenses.
 CASHIER
 Receiving payments and issuing receipts.
 Keeping track of all cash and credit transactions.
 Pay invoices and prepare payroll.
 HELPERS/PART TIMERS
 Welcomes the customers and introduces them to the services offered
by the business.
 Attentive to customer needs and committed to providing excellent
service.
 Elevate complaints to management.
1.7.2. JOB QUALIFICATION
Putting the correct person in the position will be a high priority in job
specifications. Each employee would play an essential role in the business,
starting from the top position to the bottom. This section discusses the
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qualifications or requirements of each employee to do the particular job. The
qualifications for the different job positions are as follows:
 MANAGING PARTNER
 Graduate of related business courses (HRM, Marketing, Operation,
Entrepreneurial, Industrial, and Financial).
 1 to 2 years of job experience.
 Experience in planning and budgeting.
 Knowledge of business processes and functions (finance, HR,
procurement, operations, etc.)
 Strong analytical ability.
 Excellent communication skills.
 Outstanding organizational and leadership skills.
 OPERATIONAL MANAGER
 Graduate of related business courses (HRM, Marketing, Operation,
Entrepreneurial, Industrial, and Financial).
 1 to 2 years of job experience.
 Must be computer literate and know how to use Microsoft software,
such as Excel, MS Word, etc.
 Must have excellent analytical, organizational, oral, and written
communication skills.
 CASHIER
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 High School Graduate or Undergraduate in program.
 At least 20 years old and above.
 Must have a good command of basic Math so he can deal with and
handle money effectively.
 Honest and reliable with good communication skills.
 Must be good at utilizing printing machines, software editing, and
handling printing-related processes.
 Should have a strong work ethic and a high level of accuracy.
 STAFF
 High School Graduate or Undergraduate in program.
 18 years old and above
 Detail-oriented
 Flexibility to work around customer demand.
 Ability to work with team members to solve problems.
 Effective communication and customer service skills
 Readily adjusts schedule, tasks, and priorities when necessary to meet
business needs.
1.8 EMPLOYMENT PROCESS
Cozy Connections emphasizes the hiring process to provide high-quality
service. Finding competent individuals who will be a valuable resource and
help the business achieve its goals is a crucial part of the hiring process.
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1. Personnel Appropriations
Finding out how much staffing the organization needs is the first
step. It is important to consider the employees' shift schedules and the
number of working hours. Understaffing and overstaffing might result in
unwanted additional costs.
2. Job Placement and Employment Advertising
Print media and social media will be utilized for public distribution
and advertising of the job vacancy along with its detailed and specific
job requirements and descriptions.
3. Submission of Resume, Application Form and Other Requirement
As part of the application process, applicants must submit a CV and
a well-written application form that clearly states their objectives.
4. Conduct interview
A one-on-one interview will be required for applicants, during which
they will answer questions about the position they are applying for. If
an applicant meets the criteria stated by management, the manager
will reevaluate them after the interview.
5. Job Offers
When the evaluation is complete and the results are good, the
manager will let the applicants know to confirm the position being
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offered. The candidate must obtain a letter of authorization from an
entity authorizing them to undergo a physical examination.
6. Physical Examination
Before employees begin working, the organization needs to make
sure the accepted applicants are in good physical and mental health
since the job will mainly involve dealing with people. Consequently,
they must undergo a few medical evaluations, including x-rays,
urinalysis, and stool tests, and submit their results to the management.
7. Final Approval and Orientation
The manager will notify the applicants of their approval and
employment offer with the company once they have passed all the
examinations. Applicants must appear before the manager for contract
signing and job orientation.
1.9 EMPLOYEE SCHEDULE
The Cozy Connection is only open Monday to Saturday, from 7:00 a.m. to
10:00 p.m. Additionally, there will be a shift in the schedules of the
employees, and a one-hour break is also given to employees for them to eat
their lunch or dinner. The opening shift will be from 7:00 a.m. to 3:00 p.m.,
and the closing shift will be from 3:00 p.m. until 10:00 p.m.
WORKING DAYS TIME

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LUNCH/DINNER COFFEE
START END BREAK BREAK
Monday to
Saturday 7:00 AM 10:00 PM 1 HOUR 15 MINUTES
Full Time 7:00 AM 5:00 PM 1 HOUR 15 MINUTES
Part Time 5:00 PM 10:00 PM 1 HOUR 15 MINUTES
Table 5. Employee Schedule
1.10 SALARY RATE
All employees shall receive their respective salaries or wages as provided in
their Contracts of employment every 15th and last day of the month.
The business’ profit will be compensated first to the salaries of the employees
and then divided among the partners accordingly to their contribution.
Employee Monthly Compensation
Managerial ₱21,996.00
Operational Manager 24,310.00
Cashier 16,120.00
Part Time 1 9,360.00
Part Time 2 9,360.00
Table 6. Employees’ Compensation
Employees may be required to work beyond their shift or even on rest days
whenever needed. All overtime work should have prior written approval from the
Manager. However, every effort should made to avoid unnecessary overtime
work and to keep workloads within regular schedules. To be reimbursed, all
employees must file their overtime slips within the pay period. There will be no
overtime pay if there is no overtime slip.
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1.11 BUSINESS POLICIES
Business policies are the rules and guidelines that must followed when
making decisions and directing its activities. It also deals with the acquisition
of resources necessary to accomplish organizational objectives (Juneja,
2015). Therefore, Cozy Connections created the following policies for having
a better company and workplace:
EMPLOYEE CONDUCT POLICY
1. Cozy Connections will operate from Monday to Saturday
2. Cozy Connections’ operations will start from 8:00 AM to 10:00 PM
3. The employees are always required to wear the official uniform of
Cozy Connections.
4. Always wear ID during working hours.
5. Be professional.
6. Apply integrity at all times.
7. Prohibited use of gadgets during working hours
8. Follow the set of working schedules.
9. Notify the assigned manager for late absences.
10. The employees should be knowledgeable about the workplace health,
safety, and security guidelines.
11. The employee/s and manager/s should not be involved in sexual
harassment.
12. The employee/s and manager/s should promote anti-discrimination.

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1.12. PRE-OPERATING ACTIVITIES
This part will provide you with a comprehensive overview of the Cozy
Connections pre-operating activities.
1.12.1. GANTT CHART
The Project Timetable depicts the estimated time required to set up Cozy
Connections, from the project feasibility until the commencement of business
operations. For this matter, the proponents will utilize the Gantt Chart to illustrate
the activities. A Gantt chart is a project management tool that shows the
relationship between work to be performed over time and the time scheduled for
the task (MEARDON, 2023). The proponents indicate they are to invest
resources in the following activities:
MONTHS & YEAR Sept.2023 Oct.2023 Nov.2023 Dec. 2023 Jan.2024
ACTIVITIES 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4
Planning
Canvasing of Tools,
Equipment, and
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Company’s Building
Facility.
Sources of Financing
License and Registration
Hiring and Training of

Employees, and
Advertising and
promotion.
Start of Business
Operation
Table 7. Gantt Chart
CHAPTER II: MARKETING ASPECTS
2.5 MARKET ENVIRONMENT
The Cozy Connections intends to be a co-working and study hub that
provides a supportive and encouraging place that values the learning growth of
students and non-professionals/professionals through a setting that is flexible to
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enhance the productivity of our customers. The business will ideally be located at
Brgy. Zone 4, Pasong Tala, City of Dasmarinas Cavite. The location will provide
an advantage for the business since it is close to many schools and is therefore
accessible to students who are seeking a place to study. In addition, the location
is also near some establishments and malls and accessible and visible to the
market since it is along the highway, wherein potential customers can spot it
easily.
2.6 PROSPECTIVE MARKET
The target market of Cozy Connections is students and non-
professionals/professionals who are ages 15 to 50 years old. The proponents
specifically target the students within the vicinity of the business who prefer to
study outside their homes.
2.3 COMPETITORS ANALYSIS
By conducting a comprehensive market competition analysis, Cozy
Connections can gain valuable insights into the strengths and weaknesses of its
competitors. This analysis will help inform strategic decision-making, identify
opportunities for differentiation, and position Cozy Connections effectively in the
study market segment within the construction industry.
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Name of Location Strengths Weakness

Business
Starbucks Congressional -Established brand Limited flexibility in
Antlers Square Ave., name. pricing.
Dasmarinas Dasmarinas, -Good advertising
Cavite strategy.
So It Goes Zone 4 Bldg, J.B. Good -Limited space for
Coffee & Dominador ambiance/atmospher the customers.
Vintage Mangubat Blvd, e and for people who -Need to avail the
Dasmarinas loves milk tea. offered foods to
stay long.
The Busy Bean The One Dasma The Store has The cost of food
Co-Working Place, enough of space to and drinks is not
Cafe Congressional accommodate plenty affordable.
Road, Brgy. of students.
Burol,
Dasmarinas
Table 8. Competitors Analysis
2.4 DATA ANALYSIS
BARANGAY YEAR
2015 2016 2017 2018 2019 2020
San 3,363.00 3,392.00 3,418.00 3,444.00 3,469.00 3,495.00
Francisco II
Burol Main 8,260.00 8,990.00 9,719.00 10,447.00 11,176.00 11,902.00
Zone I - B 5,595.00 5,729.00 5,862.00 5,996.00 6,130.00 6,263.00
Table 9. Historical Data
The researchers determined each location area of target market which are
De La Salle University from Dasmariñas Brgy. San Francisco II, Emilio Aguinaldo
College, Cavite Campus from Burol Main, and Lastly the Two Schools which
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having the same location area which is National College of Science and
Technology from Bgy. Zone I – B and AISAT College – Dasmariñas from Bgy.
Zone I - B. The researchers gathered the data shown above from the Philippine
Statistics Authority (PSA) and the World Population Review website. The most
recent demographic data released was in 2015 to 2020, and it showed that the
average growth rate over the last five (5) years has been 0.81% for the San
Francisco II, 7.99% for Burol Main, and lastly 2.35% for the Zone I – B. These
are the proponents used as the base percentage to calculate the net population
of the target market for the following years as of 2023 to 2027.
2.5 PROJECT TARGET MARKET
Brgy.San Francisco II
Period Total Population Percentage of 15 Target Market
- 64 years old
2023 3,573.00 65.06% 2324.59
2024 3,599.00 65.06% 2341.51
2025 3,625.00 65.06% 2358.43
2026 3,651.00 65.06% 2375.34
2027 3,677.00 65.06% 2392.26
Table 10. Projected Target Market- Brgy.San Francisco II
Burol Main
- 64 years old
2023 14,080.00 71.73% 10099.58
2024 14,806.00 71.73% 10620.34
2025 15,532.00 71.73% 11141.10
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2026 16,258.00 71.73% 11661.86

2027 16,984.00 71.73% 12182.62
Table 11. Projected Target Market- Burol Main
Brgy. Zone I – B
- 64 years old
2023 6,662.00 67.41% 4,490.85
2024 6,795.00 67.41% 4,580.51
2025 6,928.00 67.41% 4,670.16
2026 7,061.00 67.41% 4,759.82
2027 7,194.00 67.41% 4,849.48
Table 12. Projected Target Market- Zone I-B
Total Target Market

Period Total Population of 3 Area
2023 16,915
2024 1,7542
2025 18,170
2026 18,797
2027 19,424
Table 13. Total Projected Target Market
The table above shows how the researcher calculated the projected target
market. To obtain data for the projected target market for the next five (5) years,
the proponents calculated the projected total population for the next five years by
adding the previous year's population to the product of the recent total population
multiplied by the annual growth rate. Upon getting the projected total population,
it is then multiplied by the percentage of 15-50year old, economically active
population and actual or potential members of the work force, constitute a total of
per Brgy of our target market which are De La Salle University from Dasmariñas
Brgy. San Francisco II with a total of 65.06% of the total population ages 15-64
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years old, Emilio Aguinaldo College, Cavite Campus from Burol Main with a total
of 71.73% of the total population ages 15-50 years old, and Lastly the Two
Schools which having the same location of Barangay which is National College of
Science and Technology from Bgy. Zone I – B and AISAT College – Dasmariñas
from Bgy. Zone I - B with a total of 67.41% of the total population ages 15-50
years old.
2.6 DEMAND ANALYSIS
Total Customer Possible Frequency Projected

Period Target willing to Customer of going Annual
Market avail Demand
service
2023 16,915.00 90.40% 15,291.00 43.7% 6,682.17

2024 17,542.00 90.40% 15,858.00 43.7% 6,929.95
2025 18,170.00 90.40% 16,425.00 43.7% 7,177.73
2026 18,797.00 90.40% 16,993.00 43.7% 7,425.94
2027 19,424.00 90.40% 17,560.00 43.7% 7,673.72
Table 14. Projected Annual Demand
The table above illustrates the calculation of projected annual demand. To
obtain data for the projected annual demand for the next five years, the
researchers take the acceptability rate of (90.40%) from the number of
respondents who are willing to avail the service of a start-up Cozy Connection
and multiply it by the projected target market to get the number of their possible
customers. Then multiplied by the survey result of the percentage where
customers availed service in Trice a Week, which is equivalent to (43.7% within a
period.
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2.7 SUPPLY ANALYSIS
Total Customer Direct Frequency Projected

YEAR Target already Competitor’s of going Annual
Market been to Capacity Supply
study hub
2023 16,915.00 58.2% 9,844.53 43.7% 4,302.06
2024 17,542.00 58.2% 10,209.44 43.7% 4,461.53
2025 18,170.00 58.2% 10,574.94 43.7% 4,621.25
2026 18,797.00 58.2% 10,939.85 43.7% 4,780.72
2027 19,424.00 58.2% 11,304.77 43.7% 4,940.18
Table 15. Projected Annual Supply
The table above shows how the proponent calculated the projected annual
supply. To obtain data for the projected annual supply for the next five years,
they calculated first the based capacity of their direct competitors by multiplying
the total target market by the percentage of customers already been to the study
hub (58.2%) to get director capacity multiplied by the total target market then
multiply it by the frequency of going (43.7%), which is the total customer availed
service in Trice a Week.
2.8 MARKETABILITY RATES
Projected
Projected Marketability
YEAR Annual Market Gap
Annual Supply Rates
Demand
2023 6,682.17 4,302.06 2,380.11 36%
2024 6,929.95 4,461.53 2,468.42 36%
2025 7,177.73 4,621.25 2,556.48 36%
2026 7,425.94 4,780.72 2,645.22 36%
2027 7,673.72 4,940.18 2,733.54 36%
Table 16. Projected Marketable Rates
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Cozy Connection's Marketable rates are represented in the table above.
For the next five (5) years, both projected demand and projected supply are
gradually increasing; however, projected demand exceeds projected supply. The
market gap or the market availability rate was calculated by subtracting demand
from supply.
2.9 SWOT ANALYSIS
The table below shows the SWOT Analysis in competitive analysis of
Cozy Connections to identify its strengths, opportunities, weaknesses, and
threats within the vicinity of the prospect area.
Strength Weakness
 Affordable Price.  New Entrant in the industry.
 Convenient locations for  A limited marketing budget to
students. develop brand awareness.
 The atmosphere and
ambiance of the place are
cozy, as the name of the
business suggests.
 Close to schools and
establishments.
 Accessible to public
transportation.
Opportunities Threats
 Ability to attract customers  Competitors who established a
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 Expansion name in the industry.

 Ability to hire employees from  Study hub moving 24/7.
schools near the business
establishment.
 Close to business centers, that
is a good opportunity to be
exposed to the market.
Table 17. SWOT Analysis
2.10 MARKETING MIX
The firm must identify and assess the various types of marketing
programs used in the industry. Create a marketing plan that specifies the target
market, the price, the service to be provided, and the advertising and promotion
strategy. The important components of the marketing program may best be
summarized by the four components of this marketing mix which service, price,
place, and promotions. These four elements are adjusted until the right
combination is found that serves the satisfaction of the customers to the products
provided by the business.
1. SERVICE
The Cozy Connections will focus on providing a comfortable,
relaxed, and convenient place where students can focus on the tasks they
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need to do. It will have a separate room for each activity, including a
space for board games that the customers can use if they are having their
breaks either from studying or from working, a study area with partitions
that the customers can choose from if ever they want a secluded space
where they can focus on working with their tasks alone, and a separate
meeting or conference area that is great for small to medium groups for
pre-arranged meetings and conversations with peers to collaborate and
discuss important matters on projects and group tasks without disturbing
others.
2. PRICE
Pricing is one of the essential aspects of the business. It is the first
thing a customer considers before purchasing or availing a service. The
rate per hour of the business will be Php 35.00 for the shared desk area,
Php40.00 for the solo area, and 300 for the meeting room. These prices
will adjust based on the economic growth of the country.
ROOM RATES
Solo Php 40.00
Shared Desk Php 35.00
Conference Room (in Php 300.00
limited of 12 persons)
Table 18. Prices of the rooms
PRINTING SERVICES
VARIANT
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SIZE B&W COLORED

Short 2 5
A4 2 5
Legal 2 5
Table 19. Prices of printing services
3. PLACE
The proposed Cozy Connections business will be located at Brgy.
Zone 4, Pasong Tala, City of Dasmarinas Cavite. It runs alongside the
highway and is close to school campuses. Furthermore, because some
various structures and facilities surround the proposed business location,
it is easier for their target market to locate them due to the various distinct
facilities nearby, such as Walter Dasma, Puregold Dasma, and so on,
giving them an advantage and opportunity to gain more potential
customers.
4. PROMOTION
The Cozy Connection uses different promotional tools to introduce
and promote the business. Social media is one of the primary tools of
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Cozy Connections. It uses Facebook and Instagram to be aware and give
updates about the services it will offer to inform the market about the
business.
Figure 3. Cozy Connections' Facebook Page
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Figure 4. Cozy Connections' Flyer
Cozy Connections decided to use flyers as one of its marketing
advertisements to reach potential customers quickly and with the least amount of
effort. A flyer ensures easy access to their customers because a large number of
people can view the flyer on the go and learn about our business.
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Figure 5. Loyalty Card
2.9 SURVEY ANALYSIS
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Age of the Respondents

26-
Above
22-25
19-21
17-18
14-16
0 50 100 150 200 250 300
Figure 6. Age of the Respondents
The figure above shows that out of 396 respondents, 60% are
respondents ages 19-21, 20% or 80 of them ages 22-25, 15% are respondents
ages 17-18, while 4 or 1% out of 396 ages 26-above, and 0.5% or 2 of the
respondents ages 14-16. It means that Cozy Connections should expect that
most of its customers are ages 19-21 and some are 22-25.
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Educational Status of the Respondents
Professionals/ Faculty
College
Senior High School
0 50 100 150 200 250 300 350 400
Series 1
Figure 7. Educational Status of the Respondents
The figure above shows that out of 396 respondents, 91.7%, or 363, are
college students. The other 7.1%, or 28, are senior high school students, and the
last 1%, or 4, are professional/faculty workers. It means that most of the
customers of Cozy Connections are college students.
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Name of Schools of the Respondents
NCST
LA SALLE
EAC
AISAT
0 20 40 60 80 100 120 140 160 180 200
Figure 8. Schools of the Respondents
This table shows that the majority of the respondents, 183 with an average
of 46%, of the respondents are from De La Salle University, while EAC, AISAT,
and NCST have the same percentage of 17.9 or 71. From this, the business
could assume that the majority of its possible customers are from La Salle.
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What time do you usually study?
Others
After School
Evening
Every Morning
0 20 40 60 80 100 120 140 160 180
Figure 9. Question No. 1
Figure 2.5 shows that 41.4% of the respondents usually study during the
evening, 29% of them study after school, 26.8% answered they study every
morning, and 2.8% answered others. It means that the Cozy Connections needs
to be open from morning, especially to evening, because students prefer to study
at that time.
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Which study style would you prefer?
Study in groups
Study Alone
0 50 100 150 200 250 300 350
This figure shows that 304, or 76%, prefer to study alone than be with
groups of friends and classmates, which only have a percentage of 23.2% or 92.
It means that the Cozy Connections should allot more space for a solo room or
desk for those customers who like to study alone.
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Where do you most likely choose to study?
House
Café
Study Hub
School Campus/Library
0 50 100 150 200 250 300
The figure above shows that 63.4% of the respondents most likely choose
to study in their house, while 40.7% of them usually study in the school campus.
Meanwhile, 30.6% answered that they preferred to study in a Café, and the
40.7% of the respondents preferred to study in a study hub. Therefore, if a new
study hub will be established, there will be a huge possibility that it will be
patronize by the students.
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Have you ever been to a Study Hub?
No
Yes
0 50 100 150 200 250
Figure 12. Question No.4
Most of this figure indicates that most of the respondents never have been
to a study hub with a 230 or 58.2%. While with an average of 41.8% or 165
answered Yes. This means that if Cozy Connections will be established, it will be
the first study hub around the area.
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Referring to the question above, if you answered 'Yes',

are you satisfied with the services being offered by the
existing study hub? (Ignore if answered 'No')
No
Yes
0 20 40 60 80 100 120 140 160
The figure above shows that 81% of the respondents who have been to a
study hub are satisfied with their offered service, while 19% are unsatisfied.
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Do you prefer a place where you can focus on you

study or relax and have a place for meetings ?
No
Yes
0 50 100 150 200 250 300 350 400 450
This figure shows that 97.5% or 386 out of 396 respondents answered
yes, which means they prefer a place where they can focus on their studies or
relax and have a place for meetings. And there are 10 or 2.5% who answered no.
This result implies that there is a demand for a study hub.
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If a new study hub were to be established, are you willing

to experience and study from a new start-up “Cozy Con-
nections” Study Hub/Space?
No
Yes
0 50 100 150 200 250 300 350 400
The majority of the respondents answered yes with an average of 90.4%
or 358, which means they are willing to experience and study from a new start-
up, “Cozy Connections” Study Hub/Space. However, 9.6 %, or 38, are unwilling
to try a new study hub.
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What would make you go to a coworking space or study

hub?
Interior Aesthetic
Affordable Price
Free Wi-Fi
Accessible Location
Ambiance
0 50 100 150 200 250 300
The figure above shows that 69.9% of the respondents want a study hub
that has free Wi-Fi, while 61.1% of them like an affordable price, 59.1% consider
the ambiance, 55.8% want an accessible location, and 23.7% want an interior
aesthetic. It implies that Cozy Connections should keep in mind that the
reasonable prices, pleasant atmosphere, convenient location, interior design for
a tranquil atmosphere, and most importantly, the free Wi-Fi for its customers are
some factors to consider when establishing a study hub business.
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If you would go to a coworking space and study hub, what

desk would you prefer?
Meeting room
Shared desk
Dedicated desk
0 50 100 150 200 250 300
The figure above shows that most of the respondents, with a percentage
of 70.7%, want a dedicated desk, while 29.3% prefer a shared desk, and 16.9%
want a meeting room. It means the business should have more dedicated desks
than the other offered desks because most of the customers prefer to study
alone.
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What additional services would you like for a coworking

space or study hub to offer?
Others
Food
Rental Locker
Printing and Photocopy Service
0 50 100 150 200 250 300 350 400
This figure shows that 370, or 93.4% of the respondents, would avail of
printing and photocopy services, and 82, or 20.7%, would avail of the rental
locker. Some of them also answered that they would want food and drinks to be
offered in a study hub. The results show that Cozy Connections should offer
printing and photocopy services.
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How many hour/s do you prefer to study in a study hub?
Others
Four Hours
Three Hours
Two Hours
One Hour
0 20 40 60 80 100 120 140 160 180 200
The figure above shows that 44.2% of the respondents will only have a
two-hour duration of stay in the study hub, 21.2% will study for three hours,
19.4% of the respondents preferred to stay for one hour, while 14.6% are willing
to stay in the study hub for four hours. Accordingly, the majority of clients will
have two hours to themselves for leisure and study.
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How often are you willing to visit a study

hub?
Thrice a Week
Twice a Week
Everyday
0 20 40 60 80 100 120 140 160 180 200
The figure above shows that 43.7% of the respondents are only willing to
rent in a study hub thrice a week, 31.3% answered once a week, while 25% of
the 396 are willing to rent every day. It means that most of the respondents are
willing to visit the study hub thrice a week.
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Are you willing to spend 40 pesos per hour to

avail the solo space/room service from the
study hub?
No
Yes
0 50 100 150 200 250 300 350 400
The figure above shows that the majority answered ‘Yes’ with an average
of 87.9% or 348 while 12.1% or 48 answered No, which means that the
respondents are willing to spend 40 pesos per hour to avail of the solo
space/room service in the study hub.
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Are you willing to spend 150-300 pesos per hour to avail

a space/room for group discussion and conference in a
study hub that can occupy a minimum of 2-10 people?
No
Yes
0 50 100 150 200 250 300
The figure above shows that the majority answered yes, with a percentage
of 70.2% or 278, while 29.8%, or 118 answered no. It means the respondents are
willing to spend 150-300 pesos per hour to avail of a space/room for group
discussion and conference in a study hub with a minimum of 2-10 people per
room.
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CHAPTER III: TECHNICAL ASPECT
This section of the study goes over the offered services of the business as
well as its operational processes and activities. It determines the necessary
equipment, supplies, types of machinery, furniture, and fixtures, which are the
primary factors in our service operations included the associated costs and
funding sources. Additionally, the plant layout, its size, and the service schedule
are also presented to help identify the business operation.
3.1 LOCATION OF THE BUSINESS
The proposed business concept is to offer a study hub that is a safe and
quiet space for the customers, primarily the students and
non-professionals/professionals, to study and do their tasks at an affordable cost
within the area of interest. The Cozy Connections will be in Brgy. Zone-4, Pasong
Tala, City of Dasmarinas, Cavite, where it is accessible to the students. The
following will be the provided location map of the business.
3.2 PLANT
LAYOUT
Figure 23. Map

The
Cozy Connections facility is designed to give comfort to the customers while they
are studying or working on their tasks. It is well-organized and divided into areas
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where they can all perform effectively and efficiently. The lot area for the facility is
a total of 84 sqm.
Figure 24. Floor Plan
3.3 BUILDING AND FACILITIES
Cozy Connection will lease a space for 65, 000.00 per month. The shop
has a simple interior design with three main areas: The shared desk/open area
table, the food area and the separated conference room. Other than that, the
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printing area and the cubicle corner are branch of open area. We also have
information on space costs, consumption, and other capital expenditures related
to space utilization. The purpose of requiring physical space was to consider and
provide employees with a safe and sufficient environment in which to carry out
business operations and ensure that the customers are in a safe and secure
environment.
Main Areas
The Open Area will be for the
customers who are willing to share the
area with either their friends or a
stranger. It is located beside the
Open Area/ Function Hall cubicle side corner and has a lot area
of 20 sq. meters. The open area can
accommodate 24 customers who want
to share their study area with other
people.
The lounge area serves as a food
corner located in front of the function
hall and has a lot area of 10.375 sq.
meters. This area is similar to a food
Lounge Area court in a common area where you
can access multiple foods to be
served or a common way of self-serve
dinner. The lounge area in our
business serves as a place where the
customer can enjoy sipping coffee,
relaxing, and reading books or playing
board games during study breaks.
The Separated Conference Room is
for customers who wish to have a
group discussion. It is located beside
Separated Conference Room the open area and has room to keep
everything private. It can
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accommodate a maximum of 12
people. This Separated Area is
designed to keep confidential
information and conversation behind
the other areas. This room has a lot
area of 11.543 sq. meters.
Other Areas
Dedicated desk/Cubicle Side Corner The Cubicle Side Corner is an area for
customers who want a private space
to study alone. It has a total of 16.237
sq. meters, consisting of 15 cubicles.
Each cubicle will have a table and
chair. It is located on the left side of
the room and has a partition for each.
The partition between each cubicle is
important for the customer to have
focused on what they are doing.
The Printing Area is located at the left
side of the front desk with a lot area of
Printing Area 1.835 sq. meters. It consists of
printing materials and equipment
necessary for customers who want to
avail of printing services.
Employee Office It is an area to keep important files

and a place to welcome customers for
their concerns. It is located beside the
lounge area and has a lot area of
2.812 sq. meters.
Cashier Desk The Cashier Desk is where the filling

out of forms and payments will take
place. It has a lot area of 1.401 sq.
meters and is located beside the main
entrance.
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Storage Room The stock room will serve as an extra

space to store the other unused
supplies the business needs in its
operation. This room will have a lot
area of 3.325 sq. meters and is
located beside the comfort room.
Comfort Room The comfort room is located on the
right side of the lounge area, with a lot
area of 1.499 sq. meters. It is two
small rooms, for males and females,
that consist of a toilet bowl and sink
for the employees and customers to
use.
Table 20. Areas and Corresponding Description
3.4 SERVICES DESCRIPTION
The Cozy Connections offers three services that the customers can
choose from that will suit their preferred area. The study hub is built on a plan
that can be comfortable for the customers for their convenience. They can
choose to have a separate space, share with another person, or have a private
room where small to medium groups can have their discussion and collaborate
on group tasks without being disturbed. Furthermore, Cozy Connections also has
a separate area for board games that the customers can utilize during their study
breaks and have coffee to boost their productivity.
3.5 OFFERED SERVICES
Below are the descriptions of the services that will be provided by the
business to the customers:
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SERVICES DESCRIPTION
Meeting room A private room designed for meetings and

private discussions for small to medium
groups of people.
Share Desk A desk or area a customer can share with
friends or another stranger.
Dedicated Desk An individual desk or own corner
dedicated to those individuals who want to
be alone.
Table 21. Offered Services of the Business
Additional Services:
● Printing and Photocopy Services
3.6 TECHNOLOGY WILL USE
Technology is essential in day-to-day operations, either business or any
particular event. Nowadays, technology is used in almost every industry. The
technologies that Cozy Connection will utilize are listed below:
 CCTV Camera - By placing CCTV cameras outside and inside at cozy
connections or any strategic locations throughout our business's operating
area, we can help prevent acts of vandalism, break-ins, and other serious
crimes.
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 Computer set for printer – The printer is usually connected to a computer
to run it and allows documents, spreadsheets, and other programs to run
and print out. A computer is usually for supporting the printer to run some
programs.
 Document Printer Machine – Connected to a device and print out any
digital pictures onto paper easily.
3.7.1 BREAKDOWN OF MACHINERIES AND EQUIPMENT AND OTHER
FACILITIES WITH CORRESPONDING COSTS
The costs for machineries, furniture, fixtures, equipment, supplies and
materials to be incurred by the business upon its establishment are shown in
the table below.
Machinery
Items Qty Price Total
.
Photocopy 1 ₱40,950.00 ₱40,950.00
Machine
Table 22. Machinery and Equipment Cost
Office Equipment
Item Qty Price Total
Smart TV (32-inch) 1 13, 13,298.00
298.00
Computer set 1 11,98 11,985.00
5.00
Receipt printer 1 1,19 1,190.00
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0.00
Inverter Aircon 2 31,80 63,600.00
0.00
Coffee Maker 1 2,22 2,224.00
4.00
Cash Box with lock 1 6 680.00
80.00
Air Cooler 2 29,01 58,035.60
7.80
CCTV 2set 6,49 12,9
9.00 98.00
Printer/photocopier 1 8,80 8,800.00
0.00
Total 164,012.60
Table 23. Office Equipment
Furniture and Fixtures

Item Qty. Price Total
Conference Table
3 78,436.00 235,308.00
with 12 chairs
Office Chair 15 988.00 14,820.00
Round Table with
1 8,999.00 8,999.00
4 Chairs
Padlocks 4 1,080.00 4,320.00
Table with 2 chairs 4 2,078 8,312.00
Blinds 4 424.00 1,696.00
Fire extinguisher 1 2500.00 2,500.00
Bookshelf 2 1,998.00 1,998.00
Fluorescent Light 5 800.00 4000.00
Desk lamp 15 250.00 3,750.00
Desk with drawer 2 1,195.00 2,390.00
Mirror 2 521.00 1,042.00
Water dispenser 1 2,730.00 2,730.00
White board 1 1,698.00 1,698.00
Total 293,563.00
Table 24. Furniture and Fixtures
Snacks Supplies (Monthly) Qty. Unit Cost Total Cost

Mugs 60 pcs. 35.00 2,100.00
Spoon 30 pcs. 8.00 240.00
Black Coffee/Coffee Beans 5 kl. 405.00 2,025.00
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Sugar 5 kl. 105.00 1,500.00

Creamer 3(500 g) 180.00 540
Stirrer 2 99.00 198.00
Peanuts 5 kl. 170.00 850.00
Total 7,453.00
Table 25. Snack Supplies
Office Supplies- Annually

Item Qty. Unit Price Total
Puncher 1 Piece 55.00 55.00
Tape Dispenser 1 Piece 215.00 215.00
Calculator 1 Piece 350.00 350.00
Stapler 1 Piece 152.00 152.00
Total 772.00
Table 26. Office Supplies- Annually
Printing Supplies- Monthly

Bond 1 Boxes 1,025.00 1,025.00
Paper(long)
Bond Paper 1 Boxes 875.00 875.00
(Short)
Bond Paper (A4) 1 Boxes 925.00 925.00
Printer Ink 1 Sets 725.00 725.00
Total 3,550.00
Table 27. Printing Supplies- Monthly
Office Supplies- 6 months

Table 28. Office Supplies- Six Months
Official Receipts 100 Booklet 105.00 10,500.00
Logbook 3 Piece 85.00 255.00
Ballpen 2 Boxes 400.00 800.00
Bond Paper 1 Ream 1,343.00 1,343.00
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Staple wire 1 Boxes 159.00 159.00
Filling Folder 12 Piece 275.00 3,300.00
Fastener 1 Boxes 42.00 42.00
Total 16,399.00
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Cleaning Supplies (Monthly)

Items Qty. Unit Unit Price Total Cost
Air Freshener 3 Piece ₱33.00 ₱99.00
Liquid Hand Soap 2 Bottle 90.00 180.00
Detergent Powder 1 Kilo 80.00 80.00
Garbage Bag 1 Pack 60.00 60.00
Sponge 1 Piece 20.00 20.00
Mineral Water 15 Galloon 35.00 525.00
Rugs 2 Piece 895.00 1790.00
Total ₱1,014.00
Table 29. Cleaning Supplies- Monthly
Cleaning Supplies (Annually)

Items Qty. Unit Unit Price Total Cost
Dustpan 2 Piece ₱65.00 130.00
Broom 2 Piece 185.00 370.00
Toilet brush 1 Piece 50.00 50.00
Door mat 10 Piece 20.00 200.00
Trash Bins 3 Piece 250.00 750.00
Floor Mop 2 Piece 150.00 300.00
Total 1,350.00
Table 30. Cleaning Supplies- Annually
Comfort Room Supplies

Item Qty. Price Total Cost
Tissue 12 pcs. 130.00 130.00
Alcohol 1 gal. 520.00 520.00
Liquid Hand Soap 4 199.00 796.00
Total 1,446.00
Table 31. Comfort Room Supplies.
Books and Board Games
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Item Qty. Unit Total

A short history of nearly everything by Bill Bryson 1 Piece 185
Tuesdays with Morrie by Mitch Albom 1 Piece 129
The Alchemist by Paulo Coelho 1 Piece 139
The Goldfinch by Donna Tartt 1 Piece 200
The Subtle Art of not giving a f*ck by Mark Manson 1 Piece 110
IKIGAI by Hector Garcia and Francesc Miralles 1 Piece 115
The five people you meet in heaven by Mitch Albom 1 Piece 119
Atomic habits by James Clear 1 Piece 119
Silent Patient by Alex Michaelides 1 Piece 145
The Seventh Function of Language by Lauren Binet 1 Piece 135
The Great Gatsby by F. Scott Fitzgerald 1 Piece 250
Behind the beautiful forevers by Katherine Boo 1 Piece 265
Warped Passages Unraveling the Mysteries of the
1 Piece 350
Universe’s Hidden Dimension by Lisa Randall
A Gentle Reminder 1 Piece 185
Why Has Nobody Told This Before By Dr. Julie
1 Piece 160
Smith
The bell Jar by Sylvia Plath 1 Piece 180
The Six of Crows by Leigh Bardugo 1 Piece 249
Jenga 1 Piece 70
Scrabble 1 Piece 399.00
Chess 1 Piece 498.00
Total 4,002.00
Table 32. Books and Board Games.
Uniform
Cashier Uniform 2 250.00 500.00
Store Manager Uniform 2 250.00 500.00
Operational Manager 2 250.00 500.00
Id 7 100.00 700.00
Part timer 2 250.00 500.00
Total 1,100.00 2,700.00
Table 33. Uniform.
Ads Promotional Materials Qty. Unit Cost Total Cost

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Colored Leaflets 1,000 5.00 5,000.00
Tarpaulins 3 650.00 1,950.00

150.00 (for
Loyalty Card 300 pcs. 100 pcs.) 450.00
Total 7,400.00
Table 34. Advertisement Promotional Expense
Medical Expense
Biogesic 12 4.75 57.00
Neosep 12 7.00 84.00
Medicol 12 6.75 81.00
Loperamide 12 8.00 96.00
Gaza 10 4.50 45.00
Alcohol 60 ml 29.00 29.00
First Aid Kit 1 425.00 425.00
Triangular Bandage 1 45.00 45.00
Total 530.00 862.00
Table 35. Medical Expense
3.8 INITIAL COST OF UTILITY APPLICATIONS
Utilities are one of the most vital elements of running a business. It
includes electricity, water, and the internet. The table below shows the projected
monthly and annual consumption based on the typical utility bill for a single
business in the City of Dasmarinas, Cavite. One of the most important aspects
of running a business is the utilities. The table below shows the business's
estimated monthly and annual consumption.

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UTILITY EXPENSES MONTHLY COST ANNUAL COST
WATER BILL ₱830.00 ₱9,960.00
ELECTRIC BILL ₱6,500.00 ₱78,000.00
TELEPHONE AND ₱2,500.00 ₱30,000.00
INTERNET
TOTAL ₱9,830.00 ₱117,960.00
Table 36. Utility Cost
UTILITY PROVIDERS
1. Electricity is widely used to power structures, electric devices, and all
other machines that run on electricity. Manila Electric Company
(Meralco) is the company in charge of providing it. It serves 6.3 million
customers in 36 cities and 75 municipalities across a franchise area of
9,685 km squared, which includes Metro Manila, the provinces of
Rizal, Cavite, and Bulacan, as well as portions of the provinces of
Pampanga, Batangas, Laguna, and Quezon.
2. Prime water Infrastructure Corporation serves as a specialist water
company since water is both a source of life and a cleaning agent. It
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works throughout the Philippines, assisting communities, real estate
development firms, water authorities, and local government units.
3. The Internet is a global computer network made up of interconnected
networks that use standardized communication protocols that provide
a variety of information and communication services. Their internet
provider will be CONVERGE, a telecommunications service provider in
the Philippines.
3.9 OPERATIONAL FLOW CHART
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Figure 25. Operational Flow Chart of Cozy Connections
3.10 SERVICE FLOW CHART
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SELECTION OF
START INQUIRE DESIRED STUDY
SPACE OR ROOM
ASSISTANCE TO
ISSUANCE OF
PAYMENT THE DESIRED
RECEIPTS
AREA
END
Figure 26.Service Flow Chart of Cozy Connections
Figure 3.4 and 3.5 shows the operation and service flow in Cozy
Connections. In the inquiry part, an employee will explain to the customer the
services offered by the business and its rate per hour. After the customer decides
to avail of one of the services of Cozy Connections, he will wait for the
assessment of the cashier for the payment and issuance of receipts. Following
that, one of the staff will guide him to the designated area of his chosen service.
3.11 ESTIMATED OPERATIONAL CAPACITY
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The operational capacity of Cozy Connections will depend on the duration
of service hours that the customer will avail. However, the maximum number of
customers the business can accommodate is 51.
3.12 BUSINESS HOURS
For busy businesses, operating hours are critical for them to be able to
prioritize their job responsibilities and reach their objectives quickly. The business
will be able to take on new possibilities and build the business in a sustainable
way if they manage their time well.
The researchers decided that the business will operate from 7:00 o'clock
in the morning to 10:00 o'clock in the evening. The business will be open from
Monday to Saturday. The business will be closed every Sunday for the staff to
have a rest day; this will also serve as a day off for the employees in the
establishment.
3.13 EMPLOYEE SCHEDULE
WORK SCHEDULE: MANAGER, OPERATIONAL, CASHIER, AND

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Business Department
STAFF
DAYS OF MORNING BREAK AFTERNOON BREAK EVENING
WEEK TIME TIME
7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10
TURN
OVER
Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday DAY OFF/REST DAY
Table 37. Employee Schedule.
This table shows Cozy Connections fixed schedule of the employees from
managing partners, operational manager to cashier and staffs. The work
schedule shows the same working hours of all employees that starts in 7 am in
the morning until 10 pm in the evening. It also shows the break time that
separate the working hours between 12 pm and 7 pm. The shift time is indicated
from 2pm to 3pm which the schedule of every employees turn-over. The working
days of Cozy Connections operates from Monday to Saturday and Day off/Rest
day from Sunday.
3.14 EMPLOYEES UNIFORM AND COMPANY ID
The employees of Cozy Connections will have their uniforms. These
uniforms will assist in projecting a professional business image that will attract
and retain customers. Employees will be required to wear uniforms with the Cozy
Connections logo to help brand and distinguish their company in the market they
represent.
101
Business Department
Figure 27. Employee’s Uniform
Figure 28. Employees' ID
102
Business Department
3.15 WASTE DISPOSAL METHOD
A waste management system is a process used to eliminate, recycle, and
avoid waste. Among the waste disposal techniques are recycling, composting,
incineration, landfills, bioremediation, waste-to-energy, and waste minimization. It
includes collection, transport, treatment, and disposal of waste, together with
monitoring and regulation.
The Cozy Connections will practice the solid waste management
procedure, which includes garbage segregation. The business will have distinct
trash cans for Recyclable, Biodegradable, and Non-Biodegradable garbage. The
employees will plan for the waste management of the store and coordinate with
Dasmarinas City Waste Management when to pick up the store's waste in the
area where the enterprise belongs.
In this, the business will maintain the cleanliness and organization inside
its facilities. It will also ensure that the health of the customers and employees is
not at risk and will help to prevent future damage from happening to nature.
103
Business Department
CHAPTER IV: FINANCIAL ASPECTS

Financial Assumptions
All operating expenses and selling prices and rates will increase by 5% yearly to account
for economic fluctuations (inflation rate)
Percentage of projected annual customers/room for solo (cubicle) is 70% in 2024; for
sharing (function hall) is 60% in 2024; for conference room is 50% in 2024. All will
Schedule 1 increase by 5% yearly.
Schedule 4.2 Useful life of Machinery & Equipment is 3 years.
Schedule 4.3 70% of the Operating Supplies will be used for the year.
Schedule 5 60% of the Other Supplies will be used for the year.
Schedule 8 Useful life of Office Equipment is 2 years, Other Equipment is 2 years.
Schedule 9 Useful life of Furniture and Fixtures is 5 years.
Schedule 13 Useful life of Leasehold Improvement is 5 years.
Note 7 One month employee benefits remain unpaid.
Note 8 One month utilities remain unpaid.
Note 12 Corporate tax rate is 25%
All partners will have an equal capital contribution amounting to Php 260,000 each. They
will likewise equally
SCE share to the net income result of their operations. Moreover, all partners will likewise
withdraw equal amounts
of Php 30,000 in 2024 and their withdrawals will increase by 40% yearly.
Table 38. Financial Assumptions
104
Business Department

Projected Statement of Financial Position
As of December 2024-2028
Assets Notes 2024 2025 2026 2027 2028

Current Assets
Cash 1 2,145,796.93 4,162,851.70 6,524,675.36 9,232,042.58 12,276,232.93
Supplies 2 61,139.60 85,533.74 97,409.69 105,039.19 111,310.56
Prepaid Rent 3 195,000.00 195,000.00 195,000.00 195,000.00 195,000.00
Total Current
2,401,936.53 4,443,385.44 6,817,085.05 9,532,081.77 12,582,543.49
Asset
Non-Current
Asset
Furniture and
4 261,272.70 232,242.40 203,212.10 174,181.80 145,151.50
Fixture, net
Equipment,
5 229,309.00 199,895.40 170,481.80 141,068.20 111,654.60
net
Leasehold 6
Improvement, 91,666.67 83,333.33 75,000.00 66,666.67 58,333.33
net
Total Non-
582,248.37 515,471.13 448,693.90 381,916.67 315,139.43
Current Asset
Total Asset 2,984,184.90 4,958,856.58 7,265,778.95 9,913,998.44 12,897,682.92
Liabilities
and Owner's
Equity
Current
Liabilities
Employee
Benefits 7 18,325.47 19,241.75 20,203.83 21,214.02 22,274.73
Payable
Utilities
8 9,830.00 10,321.50 10,837.58 11,379.45 11,948.43
Payable
Total
28,155.47 29,563.25 31,041.41 32,593.48 34,223.15
Liabilities
Partners'
Equity
Bustamante,
567,419.92 938,286.73 1,375,589.61 1,881,137.13 2,453,762.12
Capital
Salde, Capital 567,419.92 938,286.73 1,375,589.61 1,881,137.13 2,453,762.12
Nacional,
567,419.92 938,286.73 1,375,589.61 1,881,137.13 2,453,762.12
Capital
Lorenzo,
567,419.92 938,286.73 1,375,589.61 1,881,137.13 2,453,762.12
Capital
Etil, Capital 567,419.92 938,286.73 1,375,589.61 1,881,137.13 2,453,762.12
Total
Partners' 2,837,099.59 4,691,433.67 6,877,948.04 9,405,685.63 12,268,810.60
Equity
Total
Liabilities
2,865,255.06 4,720,996.91 6,908,989.45 9,438,279.10 12,303,033.76
and Owner's
Equity
Table 39. Projected Statement of Financial Position
105
Business Department

Projected Income Statement
For the Years Ended December 2024-2028
Note 2024 2025 2026 2027 2028

Net Revenues 8 4,691,520.00 5,328,216.00 6,015,974.40 6,758,334.90 7,559,063.51
Less: Cost of
9 1,898,459.37 2,013,041.61 2,118,071.44 2,223,768.29 2,333,374.66
Sales
Gross Profit 2,793,060.63 3,315,174.39 3,897,902.96 4,534,566.61 5,225,688.86
Less: Operating
10 543,594.51 562,728.96 590,550.46 615,449.83 639,868.89
Expense
Net Income
2,249,466.12 2,752,445.43 3,307,352.51 3,919,116.78 4,585,819.97
before taxes
Less: Income
562,366.53 688,111.36 826,838.13 979,779.19 1,146,454.99
Tax 11
Net Income 1,687,099.59 2,064,334.07 2,480,514.38 2,939,337.58 3,439,364.98
Table 40. Projected Income Statement
106
Business Department

Projected Statement of Changes in Owner's Equity
Net Income Bustamante, Nacional, Total Partnership

Salde, Capital Lorenzo, Capital Etil, Capital
Capital Capital Capital
Capital, January 1,
2024 260,000.00 260,000.00 260,000.00 260,000.00 260,000.00 1,300,000.00
Add: Partner's
Share in Net 337,419.92 337,419.92 337,419.92 337,419.92 337,419.92
Income 1,687,099.59 1,687,099.59
Total Capital 597,419.92 597,419.92 597,419.92 597,419.92 597,419.92 2,987,099.59
Less: Partners'
Drawings 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 150,000.00
Capital, December
31, 2024 567,419.92 567,419.92 567,419.92 567,419.92 567,419.92 2,837,099.59

Capital, January 1,
2025 567,419.92 567,419.92 567,419.92 567,419.92 567,419.92 2,837,099.59
Add: Partner's
Share in Net 412,866.81 412,866.81 412,866.81 412,866.81 412,866.81
Income 2,064,334.07 2,064,334.07
Total Capital 980,286.73 980,286.73 980,286.73 980,286.73 980,286.73 4,901,433.67
Less: Partners'
Drawings 42,000.00 42,000.00 42,000.00 42,000.00 42,000.00 210,000.00
Capital, December
31, 2025 938,286.73 938,286.73 938,286.73 938,286.73 938,286.73 4,691,433.67

Capital, January 1,
2026 938,286.73 938,286.73 938,286.73 938,286.73 938,286.73 4,691,433.67
Add: Partner's
Share in Net 496,102.88 496,102.88 496,102.88 496,102.88 496,102.88
Income 2,480,514.38 2,480,514.38
Total Capital 1,434,389.61 1,434,389.61 1,434,389.61 1,434,389.61 1,434,389.61 7,171,948.04
Less: Partners'
Drawings 58,800.00 58,800.00 58,800.00 58,800.00 58,800.00 294,000.00
Capital, December
31, 2026 1,375,589.61 1,375,589.61 1,375,589.61 1,375,589.61 1,375,589.61 6,877,948.04

Capital, January 1,
2027 1,375,589.61 1,375,589.61 1,375,589.61 1,375,589.61 1,375,589.61 6,877,948.04
Add: Partner's
Share in Net 587,867.52 587,867.52 587,867.52 587,867.52 587,867.52
Income 2,939,337.58 2,939,337.58
Total Capital 1,963,457.13 1,963,457.13 1,963,457.13 1,963,457.13 1,963,457.13 9,817,285.63
Less: Partners'
Drawings 82,320.00 82,320.00 82,320.00 82,320.00 82,320.00 411,600.00
Capital, December
31, 2027 1,881,137.13 1,881,137.13 1,881,137.13 1,881,137.13 1,881,137.13 9,405,685.63

Capital, January 1,
2028 1,881,137.13 1,881,137.13 1,881,137.13 1,881,137.13 1,881,137.13 9,405,685.63
Add: Partner's
Share in Net 687,873.00 687,873.00 687,873.00 687,873.00 687,873.00
Income 3,439,364.98 3,439,364.98
Total Capital 2,569,010.12 2,569,010.12 2,569,010.12 2,569,010.12 2,569,010.12 12,845,050.60
Less: Partners'
Drawings 115,248.00 115,248.00 115,248.00 115,248.00 115,248.00 576,240.00
Capital, December
31, 2028 2,453,762.12 2,453,762.12 2,453,762.12 2,453,762.12 2,453,762.12 12,268,810.60
Table 41. Projected Statement of Changes in Owner's Equity
107
Business Department

Projected Statement of Cash Flows
CASH FLOW FROM
OPERATING 2024 2025 2026 2027 2028
ACTIVITIES
Earnings Before Income
2,249,466.12 2,752,445.43 3,307,352.51 3,919,116.78 4,585,819.97
Taxes
Depreciation Expenses –
43,429.67 43,429.67 43,429.67 43,429.67 43,429.67
Machinery & Equipment
Depreciation Expense -
64,216.80 64,216.80 64,216.80 64,216.80 64,216.80
Non-operating Equipment
Depreciation Expenses -
58,060.60 58,060.60 58,060.60 58,060.60 58,060.60
Furniture and Fixture
20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
Leasehold Improvement
Increase in Supplies -61,139.60 -24,394.14 -11,875.95 -7,629.51 -6,271.36
Increase in Prepaid Rent -195,000.00 0.00 0.00 0.00 0.00
Increase in Employee
18,325.47 916.27 962.09 1,010.19 1,060.70
Benefits Payable
Increase in Utilities
9,830.00 491.50 516.08 541.88 568.97
Payable
Income tax paid -562,366.53 -688,111.36 -826,838.13 -979,779.19 -1,146,454.99
Net Cash (used
in)/provided by 1,644,822.53 2,227,054.77 2,655,823.66 3,118,967.21 3,620,430.35
Operating Activities
CASH FLOW FROM

INVESTING ACTIVITIES
Acquisition of Equipment -258,722.60 0.00 0.00 0.00 0.00
Acquisition of Furniture
and Fixtures -290,303.00 0.00 0.00 0.00 0.00
Cash paid for Leasehold
Improvement -100,000.00 0.00 0.00 0.00 0.00
Net cash (used
in)/provided by
Investing Activities -649,025.60 0.00 0.00 0.00 0.00
CASH FLOW FROM

FINANCING ACTIVITIES
Partners' Capital
1,300,000.00 0.00 0.00 0.00
Investment 0.00
Partners' Drawings -150,000.00 -210,000.00 -294,000.00 -411,600.00 -576,240.00
Net Cash (used
in)/provided by 1,150,000.00 -210,000.00 -294,000.00 -411,600.00 -576,240.00
Financing Activities
Net Increase/Decrease in
Cash 2,145,796.93 2,017,054.77 2,361,823.66 2,707,367.21 3,044,190.35
Cash, beginning 0.00 2,145,796.93 4,162,851.70 6,524,675.36 9,232,042.58
Cash, ending 2,145,796.93 4,162,851.70 6,524,675.36 9,232,042.58 12,276,232.93
Table 42. Projected Statement of Cash Flows
108
Business Department
NOTES TO FINANCIAL STATEMENTS
109
Business Department
Cozy Connections
Projected Notes to Financial Statement
Note 1: Cash
2024 2025 2026 2027 2028
Cash 2,145,796.93 4,162,851.70 6,524,675.36 9,232,042.58 12,276,232.93
Total
Cash 2,145,796.93 4,162,851.70 6,524,675.36 9,232,042.58 12,276,232.93
Table 43. Note 1- Cash
Note 2: Supplies
Schedule 2024 2025 2026 2027 2028
Operational 4.3 31,186.8 42,102.1
47,014.10 50,206.85 52,969.81
Supplies 0 8
5 29,952.8 43,431.5
Other Supplies 50,395.59 54,832.34 58,340.75
0 6
61,139.6 85,533.7 105,039.1
Total Supplies 97,409.69 111,310.56
0 4 9
Table 44. Note 2- Supplies
Note 3: Prepaid Rent

2024 2025 2026 2027 2028
195,000.0
Prepaid Rent 195,000.00 195,000.00 195,000.00 195,000.00
0
Total Prepaid 195,000.0
195,000.00 195,000.00 195,000.00 195,000.00
Rent 0
Table 45. Note 3- Prepaid Rent
Note 4: Furniture and Fixture, net

2024 2025 2026 2027 2028
Conference Table with 12 chairs 235,308.00 235,308.00 235,308.00 235,308.00 235,308.00
Office chair 14,820.00 14,820.00 14,820.00 14,820.00 14,820.00
20
8,999.00 8,999.00 8,999.00 8,999.00 8,999.00
Round table with 4 chairs 0
Table with 2 chairs 8,312.00 8,312.00 8,312.00 8,312.00 8,312.00
Office Table with 2 chairs 4,292.00 4,292.00 4,292.00 4,292.00 4,292.00
Blinds 1,696.00 1,696.00 1,696.00 1,696.00 1,696.00
Bookshelf 3,996.00 3,996.00 3,996.00 3,996.00 3,996.00
Fuorescent Light 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00
Desk lamp 3,750.00 3,750.00 3,750.00 3,750.00 3,750.00
Desk with drawer 2,390.00 2,390.00 2,390.00 2,390.00 2,390.00
White board 1,698.00 1,698.00 1,698.00 1,698.00 1,698.00
Mirror 1,042.00 1,042.00 1,042.00 1,042.00 1,042.00
Total Cost of Furniture and
290,303.00 290,303.00 290,303.00 290,303.00 290,303.00
Fixture
Accumulated Depreciation - 29,030.30 58,060.60 87,090.90 116,121.20 145,151.50
110
Business Department
Furniture and Fixture

Furniture and Fixture, net 261,272.70 232,242.40 203,212.10 174,181.80 145,151.50
Table 46. Note 4-Furnitures and Fixtures, net
Note 5: Equipment, net

20
2024 2025 2026 2027 2028
24
Machinery and Equipment
10
40,950.00 40,950.00 40,950.00
Photocopy Machine 00 40,950.00 40,950.00
20
11,985.00 11,985.00 11,985.00
Computer Set 0 11,985.00 11,985.00
35
63,600.00 63,600.00 63,600.00
Inverter Aircon 0 63,600.00 63,600.00
Coffee Maker 60 2,224.00 2,224.00 2,224.00 2,224.00 2,224.00
12
03
Printer/photocopier 8 8,800.00 8,800.00 8,800.00 8,800.00 8,800.00
13
64
2,730.00
Water Dispenser 8 2,730.00 2,730.00 2,730.00 2,730.00
Total Cost of Machinery & 130,289.00 130,289.00 130,289.00 130,289.00 130,289.00
Equipment
Machinery & Equipment, net 117,260.10 104,231.20 91,202.30 78,173.40 65,144.50
Office Equipment
Smart TV (32-inch) 13,298.00 13,298.00 13,298.00 13,298.00 13,298.00
Receipt printer 1,190.00 1,190.00 1,190.00 1,190.00 1,190.00
Cashbox with lock 680.00 680.00 680.00 680.00 680.00
Air Cooler 58,035.60 58,035.60 58,035.60 58,035.60 58,035.60
Fire extinguisher 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
Inverter Aircon 31,800.00 31,800.00 31,800.00 31,800.00 31,800.00
CCTV 12,998.00 12,998.00 12,998.00 12,998.00 12,998.00
Total Cost of Office Equipment 120,501.60 120,501.60 120,501.60 120,501.60 120,501.60
Accumulated Depreciation - Office 15,062.70 30,125.40 45,188.10 60,250.80 75,313.50
Equipment
Office Equipment, net 105,438.90 90,376.20 75,313.50 60,250.80 45,188.10
Other Equipment
Padlocks 4,320.00 4,320.00 4,320.00 4,320.00 4,320.00
Mugs 2,100.00 2,100.00 2,100.00 2,100.00 2,100.00
Spoons 240.00 240.00 240.00 240.00 240.00
Puncher 555.00 555.00 555.00 555.00 555.00
Tape Dispenser 215.00 215.00 215.00 215.00 215.00
Calculator 350.00 350.00 350.00 350.00 350.00
Stapler 152.00 152.00 152.00 152.00 152.00
Dustpan 130.00 130.00 130.00 130.00 130.00
Broom 370.00 370.00 370.00 370.00 370.00
Toilet Brush 50.00 50.00 50.00 50.00 50.00
Door mat 200.00 200.00 200.00 200.00 200.00
Trashbins 750.00 750.00 750.00 750.00 750.00
Floor Mop 300.00 300.00 300.00 300.00 300.00
Books & Board Games 4,002.00 4,002.00 4,002.00 4,002.00 4,002.00
Total Cost of Other Equipment 7,932.00 7,932.00 7,932.00 7,932.00 7,932.00
Accumulated Depreciation - Other
Equipment 1,322.00 2,644.00 3,966.00 5,288.00 6,610.00
Other Equipment, net 6,610.00 5,288.00 3,966.00 2,644.00 1,322.00
Total Equipment, net 229,309.00 199,895.40 170,481.80 141,068.20 111,654.60
111
Business Department
Table 47. Note 5- Equipment, net
Notes 6: Leasehold Improvement, net

2024 2025 2026 2027 2028
Total Cost of Leasehold 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00
Improvement
Leasehold Improvement, net 91,666.67 83,333.33 75,000.00 66,666.67 58,333.33
Table 48. Note 6-Leasehold Improvement, net
Note 7: Employee Benefits Payable

2024 2025 2026 2027 2028
Total Employee Benefits - Direct
160,296.50 168,311.33 176,726.89 185,563.24 194,841.40
Labor Employees
Employee Benefits paid: 11 months 146,938.46 154,285.38 161,999.65 170,099.63 178,604.61
Employee Benefits Payable -
Direct Labor Employees 13,358.04 14,025.94 14,727.24 15,463.60 16,236.78
Total Employee Benefits - Manager 59,609.16 62,589.62 65,719.10 69,005.05 72,455.31

Employee Benefits paid: 11 months 54,641.73 57,373.82 60,242.51 63,254.63 66,417.36
Employee Benefits Payable -
Manager 4,967.43 5,215.80 5,476.59 5,750.42 6,037.94
Total Employee Benefits Payable 18,325.47 19,241.75 20,203.83 21,214.02 22,274.73
Table 49. Note 7-Employee Benefits Payable
Note 8: Utilities Payable

2024 2025 2026 2027 2028
123,858.0 130,050.9 143,381.1
Total Annual Utilities Expense 117,960.00 136,553.45
0 0 2
113,536.5 119,213.3 131,432.6
Utilities paid: 11 months 108,130.00 0 3 125,173.99 9
Utilities payable 9,830.00 10,321.50 10,837.58 11,379.45 11,948.43
Table 50. Notes 8- Utilities Payable
112
Business Department
Note 9: Net Revenues

Schedule 2024 2025 2026 2027 2028
Annual no. of customers - Solo
1 3,024 3,240 3,456 3,672 3,888
(Cubicle)
Multiply by: Number of operating
15 15 15 15 15
hours 5
Multiply by: Rate per hour ₱40 ₱42 ₱44 ₱46 ₱49
Annual Revenue - Solo
1,814,400.00 2,041,200.00 2,286,144.00 2,550,479.40 2,835,532.98
(Cubicle)
Annual no. of customers -
Sharing (Function Hall) 1 4,147 4,493 4,838 5,184 5,530
15 15 15 15 15
hours 5
Multiply by: Rate per hour ₱35 ₱37 ₱39 ₱41 ₱43
Annual Revenue - Sharing
(Function Hall) 1 2,177,280.00 2,476,656.00 2,800,526.40 3,150,592.20 3,528,663.26
Annual frequency of Conference
Room was booked 144 158 173 187 202
15 15 15 15 15
hours
Multiply by: Rate per hour 5 ₱300 ₱315 ₱331 ₱347 ₱365
Annual Revenue - Conference
Room 648,000.00 748,440.00 857,304.00 975,183.30 1,102,707.27
Total Revenues from Room
Rental 4,639,680.00 5,266,296.00 5,943,974.40 6,676,254.90 7,466,903.51
Annual pages expected to be
printed per year - B&W Print 11,520 12,960 14,400 15,840 17,280
Multiply by: Selling price per
₱2.00 ₱2.00 ₱2.00 ₱2.00
page ₱2.00
Annual Sales - B&W Print 23,040.00 25,920.00 28,800.00 31,680.00 34,560.00
Annual pages expected to be
printed per year - Colored Print 5,760 7,200 8,640 10,080 11,520
Multiply by: Selling price per
page ₱5.00 ₱5.00 ₱5.00 ₱5.00 ₱5.00
Annual Sales - Colored Print 28,800.00 36,000.00 43,200.00 50,400.00 57,600.00
Total Sales from Printing
Service 51,840.00 61,920.00 72,000.00 82,080.00 92,160.00
Total Net Revenues 4,691,520.00 5,328,216.00 6,015,974.40 6,758,334.90 7,559,063.51
Table 51. Note 9- Net Revenues
Note 10: Cost of Sales

Schedule 2024 2025 2026 2027 2028
Direct Material 2 14,204.00 14,914.20 15,659.91 16,442.91 17,265.05
1,007,245.4
Direct Labor 3 870,096.50 913,601.33 959,281.39 1,057,607.73
6
1,014,158.8 1,143,130.1 1,200,079.9
Overhead 4 1,084,526.09 1,258,501.87
7 4 3
Total Cost of 1,898,459.3 2,118,071.4 2,223,768.2
2,013,041.61 2,333,374.66
Sales 7 4 9
113
Business Department
Table 52. Note 10- Costs of Sales
Note 11: Operating Expense

Schedul
2024 2025 2026 2027 2028
e
Other Supplies Expense 5 44,929.20 65,147.34 75,593.38 82,248.52 87,511.13
Taxes and Licenses 6 17,726.75 7,795.00 7,795.00 7,795.00 7,795.00
Advertising Expense 7 7,400.00 7,770.00 8,158.50 8,566.43 8,994.75
64,216.80 64,216.80 64,216.80 64,216.80 64,216.80
Non-operating Equipment 8
58,060.60 58,060.60 58,060.60 58,060.60 58,060.60
Furniture and Fixtures 9
Salary Expense - Manager 10 263,952.00 277,149.60 291,007.08 305,557.43 320,835.31
Employee Benefit Expense -
59,609.16 62,589.62 65,719.10 69,005.05 72,455.31
Manager 11
Pre-operating Expenses 12 7,700.00 0.00 0.00 0.00 0.00
20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
Leasehold Improvement 13
Total Operating Expense 543,594.51 562,728.96 590,550.46 615,449.83 639,868.89
Table 53. Note 11- Operating Expenses
Note 12: Income Tax Expense

2024 2025 2026 2027 2028
Net Income before
taxes 2,249,466.12 2,752,445.43 3,307,352.51 3,919,116.78 4,585,819.97
Multiply by: 25%
corporate tax rate 25% 25% 25% 25% 25%
Income Tax 562,36
Expense 6.53 688,111.36 826,838.13 979,779.19 1,146,454.99
Table 54. Note 12- Income Tax Expense
114
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115
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SCHEDULES
Schedule 1: Annual Projected Customers & Units

2024 2025 2026 2027 2028
Projected Customers
Solo (Cubicle)
No. of solo cubicles 15 15 15 15 15
Multiply by: number of operating days per week 6 6 6 6 6
Weekly capacity 90 90 90 90 90
Multiply by: number of weeks per month 4 4 4 4 4
Monthly capacity 360 360 360 360 360
Multiply by: number of months per year 12 12 12 12 12
Annual Capacity 4,320 4,320 4,320 4,320 4,320
Multiply by: % of Cubicles expected to be occupied 70% 75% 80% 85% 90%
Annual no. of customers 3,024 3,240 3,456 3,672 3,888
Sharing (Function Hall)
No. of capacity for sharing area 24 24 24 24 24
Annual Capacity 6,912 6,912 6,912 6,912 6,912
Multiply by: % of sharing area expected to be occupied 60% 65% 70% 75% 80%
Annual no. of customers 4,147 4,493 4,838 5,184 5,530
Conference Room
No. of Conference Room 1 1 1 1 1
Annual Capacity 288 288 288 288 288
Multiply by: % of times the conference room is expected
to be booked 50% 55% 60% 65% 70%
Annual no. of times conference room is booked 144 158 173 187 202
Total Annual Projected Customers/Frequency
Conference Room is booked 7,315 7,891 8,467 9,043 9,619
Projected Units/Pages (Printing Services)
B&W Print
Daily no. of pages expected to be printed 40 45 50 55 60
Multiply by: number of days per week 6 6 6 6 6
No. of pages printed per week 240 270 300 330 360
No. of pages printed per month 960 1,080 1,200 1,320 1,440
Annual pages expected to be printed per year - B&W 11,52
Print 0 12,960 14,400 15,840 17,280
Colored Print
Daily no. of pages expected to be printed 20 25 30 35 40
Multiply by: number of days per week 6 6 6 6 6
No. of pages printed per week 120 150 180 210 240
No. of pages printed per month 480 600 720 840 960
Annual pages expected to be printed per year -
Colored Print 5,760 7,200 8,640 10,080 11,520
Total Annual Projected pages expected to be printed 17,28
and sold 0 20,160 23,040 25,920 28,800
Table 55. Schedule 1- Annual Projected Customers and Unit
116
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Schedule 2: Direct Materials

2024 2025 2026 2027 2028
Short bond paper - 500pages/ream - Php
175/ream 700.00 700.00 700.00 700.00 700.00
Long bond paper - 500pages/ream - Php
268/ream 1,072 1,072 1,072 1,072 1,072
A4 bond paper - 500pages/ream - Php
188/ream 752.00 752.00 752.00 752.00 752.00
11,680.0 11,680.0 11,680.0
Printer ink - Php 730/pc 11,680.00 0 0 11,680.00 0
14,914.2 15,659.9 17,265.0
Total Direct Material Cost 14,204.00 0 1 16,442.91 5
Table 56. Schedule 2- Direct Material Cost
Schedule 3: Direct Labor

2024 2025 2026 2027 2028
Operational Manager
Monthly Salary 24,310.00 25,525.50 26,801.78 28,141.86 29,548.96
Multiply by: Number of months 12 12 12 12 12
Annual Salary Expense 291,720.00 306,306.00 321,621.30 337,702.37 354,587.48
SSS Contribution (9.5%) 27,713.40 29,099.07 30,554.02 32,081.72 33,685.81
PhilHealth Contribution (2.75%) 8,022.30 8,423.42 8,844.59 9,286.82 9,751.16
Pag-Ibig Contribution (2%) 5,834.40 6,126.12 6,432.43 6,754.05 7,091.75
13th Month Pay 24,310.00 25,525.50 26,801.78 28,141.86 29,548.96
Annual Employee Benefits 65,880.10 69,174.11 72,632.81 76,264.45 80,077.67
Annual Direct Labor - Operational
357,600.10 375,480.11 394,254.11 413,966.82 434,665.16
Manager
Cashier
Monthly Salary 16,120.00 16,926.00 17,772.30 18,660.92 19,593.96
13th Month Pay 16,120.00 16,926.00 17,772.30 18,660.92 19,593.96
Annual Direct Labor - Cashier 237,125.20 248,981.46 261,430.53 274,502.06 288,227.16
Part Timer Workers
Monthly Salary 9,360.00 9,828.00 10,319.40 10,835.37 11,377.14
Multiply by: Number of workers 2 2 2 2 2
13th Month Pay 18,720.00 19,656.00 20,638.80 21,670.74 22,754.28
Annual Direct Labor - Part Timer Workers 275,371.20 289,139.76 303,596.75 318,776.59 334,715.41
Total Direct Labor 870,096.50 913,601.33 959,281.39 1,007,245.46 1,057,607.73
Table 57. Schedule 3- Direct Labor
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Schedule 4: Overhead
Schedule 2024 2025 2026 2027 2028
Utilities Expense 4.1 117,960.00 123,858.00 130,050.90 136,553.45 143,381.12
Depreciation Expense - Machinery
4.2 43,429.67 43,429.67 43,429.67 43,429.67 43,429.67
& Equipment
Operating Supplies Expense 4.3 72,769.20 98,238.42 109,699.57 117,149.32 123,596.21
Rent Expense 4.4 780,000.00 819,000.00 859,950.00 902,947.50 948,094.88
1,258,501.8
Factory Overhead 1,014,158.87 1,084,526.09 1,143,130.14 1,200,079.93
7
Schedule 4.1: Utilities Expense 2024 2025 2026 2027 2028

Water 9,960.00 10,458.00 10,980.90 11,529.95 12,106.44
Electricity 78,000.00 81,900.00 85,995.00 90,294.75 94,809.49
Telephone & Internet 30,000.00 31,500.00 33,075.00 34,728.75 36,465.19
Utility Expense 117,960.00 123,858.00 130,050.90 136,553.45 143,381.12
Schedule 4.2: Depreciation

Expense - Machinery & 2024 2025 2026 2027 2028
Equipment
Total cost of Machinery &
130,289.00 130,289.00 130,289.00 130,289.00 130,289.00
Equipment
Divided by: Useful Life 3 3 3 3 3
43,429.67 43,429.67 43,429.67 43,429.67 43,429.67
Schedule 4.3: Operating

2024 2025 2026 2027 2028
Supplies
Snack Supplies
Black coffee/coffee beans 24,300.00 25,515.00 26,790.75 28,130.29 29,536.80
Sugar 18,000.00 18,900.00 19,845.00 20,837.25 21,879.11
Creamer 6,480.00 6,804.00 7,144.20 7,501.41 7,876.48
Stirrer 2,376.00 2,494.80 2,619.54 2,750.52 2,888.04
Peanuts 10,200.00 10,710.00 11,245.50 11,807.78 12,398.16
Total 61,356.00 64,423.80 67,644.99 71,027.24 74,578.60
Printing Supplies
Bond paper (long) 12,300.00 12,915.00 13,560.75 14,238.79 14,950.73
Bond paper (short) 10,500.00 11,025.00 11,576.25 12,155.06 12,762.82
Bond paper (a4) 11,100.00 11,655.00 12,237.75 12,849.64 13,492.12
Printer Ink 8,700.00 9,135.00 9,591.75 10,071.34 10,574.90
Total 42,600.00 44,730.00 46,966.50 49,314.83 51,780.57
Total purchased Operating 103,956.00 109,153.80 114,611.49 120,342.06 126,359.17
Supplies
Operating Supplies, beg. 0.00 31,186.80 42,102.18 47,014.10 50,206.85
Assumption: 70% supplies used 72,769.20 98,238.42 109,699.57 117,149.32 123,596.21
Production Supplies, end 31,186.80 42,102.18 47,014.10 50,206.85 52,969.81
Schedule 4.5: Rent Expense 2024 2025 2026 2027 2028

Monthly Rental Fee 65,000 68,250.00 71,662.50 75,245.63 79,007.91
Multiply by: number of months per
year 12 12 12 12 12
Annual Rent Expense 780,000.00 819,000.00 859,950.00 902,947.50 948,094.88
Table 58. Schedule 4- Overhead
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Schedule 5: Other Supplies (Sanitary, Office & Medical Supplies)

2024 2025 2026 2027 2028
Office Supplies
21,000.0 24,310.1
22,050.00 23,152.50 25,525.63
Official Receipts 0 3
Logbook 510.00 535.50 562.28 590.39 619.91
Ballpen 1,600.00 1,680.00 1,764.00 1,852.20 1,944.81
Bondpaper 2,686.00 2,820.30 2,961.32 3,109.38 3,264.85
Staple wire 318.00 333.90 350.60 368.12 386.53
Filing Folder 6,600.00 6,930.00 7,276.50 7,640.33 8,022.34
Fastener 84.00 88.20 92.61 97.24 102.10
Total 32,798.0 34,437.90 36,159.80 37,967.7 39,866.17
0 8
Cleaning Supplies
Air Freshener 1,188.00 1,247.40 1,309.77 1,375.26 1,444.02
Liquid hand soap 2,160.00 2,268.00 2,381.40 2,500.47 2,625.49
Detergent powder 960.00 1,008.00 1,058.40 1,111.32 1,166.89
Garbage bag 720.00 756.00 793.80 833.49 875.16
Sponge 240.00 252.00 264.60 277.83 291.72
Mineral Water 6,300.00 6,615.00 6,945.75 7,293.04 7,657.69
Rugs 5,370.00 5,638.50 5,920.43 6,216.45 6,527.27
Total 16,938.0 17,784.90 18,674.15 19,607.8 20,588.24
0 5
Comfort Room Supplies
Tissue 1,560.00 1,638.00 1,719.90 1,805.90 1,896.19
Alcohol 6,240.00 6,552.00 6,879.60 7,223.58 7,584.76
Liquid hand soap 9,552.00 11,057.6
10,029.60 10,531.08 11,610.52
3
Total 17,352.0 18,219.60 19,130.58 20,087.1 21,091.46
0 1
Medical Supplies
Medicines 3,816.00 4,006.80 4,207.14 4,417.50 4,638.37
Gaza 540.00 567.00 595.35 625.12 656.37
Alcohol 348.00 365.40 383.67 402.85 423.00
First aid kit 2,550.00 2,677.50 2,811.38 2,951.94 3,099.54
Triangular Bandage 540.00 567.00 595.35 625.12 656.37
Total 7,794.00 8,183.70 8,592.89 9,022.53 9,473.66
Total purchased Other Supplies 74,882.0 78,626.10 82,557.41 86,685.2 91,019.54
0 8
Other Supplies, beg. 0.00 29,952.80 43,431.56 50,395.5 54,832.34
9
Assumption: 60% other supplies used 44,929.2 65,147.34 75,593.38 82,248.5 87,511.13
0 2
Other Supplies, end 29,952.8 43,431.56 50,395.59 54,832.3 58,340.75
0 4
Table 59. Schedule 5- Other Supplies
Schedule 6: Taxes and Licenses

2024 2025 2026 2027 2028
SEC Registration 6,765.00 6,765.00 6,765.00 6,765.00 6,765.00
BIR Registration 530.00 530.00 530.00 530.00 530.00
Business Permits & Clearances (Municipal Level) 10,431.75 500.00 500.00 500.00 500.00
Taxes and Licenses 17,726.75 7,795.00 7,795.00 7,795.00 7,795.00
Table 60. Schedule 6- Taxes and Licenses
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Schedule 7: Advertising Expense

2024 2025 2026 2027 2028
Colored Leaflets 5,000.00 5,250.00 5,512.50 5,788.13 6,077.53
Tarpaulins 1,950.00 2,047.50 2,149.88 2,257.37 2,370.24
Loyalty Card 450.00 472.50 496.13 520.93 546.98
Advertising Expense 7,400.00 7,770.00 8,158.50 8,566.43 8,994.75
Table 61. Schedule 7- Advertising Expense
Schedule 8: Depreciation Expense - Non-operating Equipment

2024 2025 2026 2027 2028
Total Cost of Office Equipment 120,501.60 120,501.60 120,501.60 120,501.60 120,501.60
Depreciation Expense - Office
Equipment 60,250.80 60,250.80 60,250.80 60,250.80 60,250.80
Total Cost of Other Equipment 7,932.00 7,932.00 7,932.00 7,932.00 7,932.00
Depreciation Expense - Other
Equipment 3,966.00 3,966.00 3,966.00 3,966.00 3,966.00
Total Depreciation Expense - Non-
operating Equipment 64,216.80 64,216.80 64,216.80 64,216.80 64,216.80
Table 62. Schedule 8- Depreciation Expense- Non-Operating Equipment
Schedule 9: Depreciation Expense - Furniture and Fixture

2024 2025 2026 2027 2028
Furniture and Fixture 290,303.00 290,303.00 290,303.00 290,303.00 290,303.00
Total Depreciation
58,060.6
Expense - Furniture and 58,060.60 58,060.60 58,060.60 58,060.60
0
Fixture
Table 63. Schedule 9- Depreciation Expense- Furniture and Fixture
Schedule 10: Salary Expense - Manager

2024 2025 2026 2027 2028
Monthly Salary 21,996.00 23,096 24,251 25,463 26,736
Multiply by: Number of
12 12 12 12 12
months
Annual Salary - Managing 263,952.0 291,007.0 305,557.4
277,149.60 320,835.31
Partner 0 8 3
Table 64. Schedule 10- Salary Expense – Manager
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Schedule 11: Employee Benefits Expense - Manager

2024 2025 2026 2027 2028
26,329.2 29,027.9
SSS Contribution 25,075.44 27,645.67 30,479.35
1 6
PhilHealth Contribution 7,258.68 7,621.61 8,002.69 8,402.83 8,822.97
Pag-Ibig Contribution 5,279.04 5,542.99 5,820.14 6,111.15 6,416.71
23,095.8 25,463.1
13th Month Pay 21,996.00 24,250.59 26,736.28
0 2
Employee Benefits Expense - 62,589.6 69,005.0
59,609.16 65,719.10 72,455.31
Manager 2 5
Table 65. Schedule 11- Employee Benefits Expense- Manager
Schedule 12: Pre-operating Expenses

202
2024 2025 2026 2028
7
Cashier Uniform 500.00 0.00 0.00 0.00 0.00
Store Manager Uniform 500.00 0.00 0.00 0.00 0.00
Operational Manager Uniform 500.00 0.00 0.00 0.00 0.00
Part timer Uniform 500.00 0.00 0.00 0.00 0.00
I.D 700.00 0.00 0.00 0.00 0.00
5,000.0
Feasibility Study 0 0.00 0.00 0.00 0.00
7,700.0
Total Pre-operating Expenses 0 0.00 0.00 0.00 0.00
Table 66. Schedule 12- Pre-Operating Expenses
Schedule 13: Depreciation Expense - Leasehold Improvement

2024 2025 2026 2027 2028
(Repainting, Woodworks for
100,000.00 100,000.00 100,000.00 100,000.00 100,000.00
partitions, ceiling, door &
reconstruction of wirings)
Total Depreciation
Expense - Leasehold 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
Improvement
Table 67. Depreciation Expense- Leasehold improvement
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FINANCIAL RATIOS
122
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LIQUIDITY RATIOS
CURRENT RATIO
2024 2025 2026 2027 2028
2,401,936.5 6,817,085.0 9,532,081.7
Current Assets 4,443,385.44 12,582,543.49
3 5 7
Current
28,155.47 29,563.25 31,041.41 32,593.48 34,223.15
Liabilities
Current Ratio 85.3 150.3 219.6 292.5 367.7
Table 68. Current Ratio
QUICK RATIO
2024 2025 2026 2027 2028
2,145,796.9 6,524,675.3 9,232,042.5
Cash 4,162,851.70 12,276,232.93
3 6 8
Current
28,155.47 29,563.25 31,041.41 32,593.48 34,223.15
Liabilities
Quick Ratio 76.2 140.8 210.2 283.2 358.7
Table 69. Quick Ratio
LEVERAGE RATIOS
DEBT TO EQUITY RATIO
2024 2025 2026 2027 2028
Total Liabilities 28,155.47 29,563.25 31,041.41 32,593.48 34,223.15
4,691,433.6 9,405,685.6
Total Partners' Equity 2,837,099.59 6,877,948.04 12,268,810.60
7 3
Debt to Equity
0.010 0.006 0.005 0.003 0.003
Ratio
Table 70. Debt to Equity Ratio
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DEBT RATIO
2024 2025 2026 2027 2028
Total Liabilities 28,155.47 29,563.25 31,041.41 32,593.48 34,223.15
Total Assets 2,984,184.90 4,958,856.58 7,265,778.95 9,913,998.44 12,897,682.92
Debt Ratio 0.009 0.006 0.004 0.003 0.003
Table 71. Debt Ratio
PROFITABILITY RATIOS
NET PROFIT MARGIN
2024 2025 2026 2027 2028
2,064,334.0 2,480,514.3 3,439,364.9
Net Income 1,687,099.59 2,939,337.58
7 8 8
5,328,216.0 6,015,974.4 7,559,063.5
Net Sales 4,691,520.00 6,758,334.90
0 0 1
Net Profit
35.96% 38.74% 41.23% 43.49% 45.50%
Margin
Table 72. Net Profit Margin
OPERATING PROFIT MARGIN

2024 2025 2026 2027 2028
2,752,445.4 3,307,352.5 3,919,116.7
Operating Income 2,249,466.12 4,585,819.97
3 1 8
5,328,216.0 6,015,974.4 6,758,334.9
Net Sales 4,691,520.00 7,559,063.51
0 0 0
Operating Profit
47.95% 51.66% 54.98% 57.99% 60.67%
Margin
Table 73. Operating Profit Margin
GROSS PROFIT MARGIN

2024 2025 2026 2027 2028
3,315,174.3 3,897,902.9 4,534,566.6 5,225,688.8
Gross Profit 2,793,060.63
9 6 1 6
5,328,216.0 6,015,974.4 6,758,334.9 7,559,063.5
Net Sales 4,691,520.00
0 0 0 1
Gross Profit
59.53% 62.22% 64.79% 67.10% 69.13%
Margin
Table 74. Gross Proft Margin
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RETURN ON INVESTMENT
2024 2025 2026 2027 2028
1,687,099.5 2,064,334.0 2,480,514.3 2,939,337.5
Net Income 3,439,364.98
9 7 8 8
1,300,000.0 1,300,000.0 1,300,000.0 1,300,000.0
Initial Investment 1,300,000.00
0 0 0 0
Return on
129.78% 158.79% 190.81% 226.10% 264.57%
Investment
Table 75. Return on Investment
CHAPTER V: SOCIO-ECONOMIC ASPECT
The socio-economic aspect describes how the business will affect the
society. Cozy Connections' goal is to have a positive effect on the society and
economics of the City Government of Dasmarinas Cavite by establishing a
business in the area.
Contribution to the Economy
The prospective business will benefit the local economy by creating jobs.
Most students today are seeking opportunities to earn additional income to
minimize their daily expenses. Establishing this kind of business in Pasong Tala,
125
Business Department
Dasmarinas City, Cavite, will help the students to have decent jobs that would
give them a better opportunity to earn money to cover their school expenses.
Contribution to the Environment
Cozy Connections will contribute to the environment by implementing
proper waste disposal. Proper handling and allocation of waste will be observed
to ensure that the business will not cause any harm to the environment. Bins will
be labeled separately as Biodegradable, Non-biodegradable, and recyclable to
ensure proper waste segregation and waste disposal will be done regularly. In
addition, Cozy Connections will guarantee the establishment’s cleanliness and
sanity by compliance with all environmental provisions and laws.
Contribution to the Society
Cozy Connections’ main goal is to provide a quality service to its target
market. The business will offer a comfortable ambiance, friendly personnel, and
an engaging atmosphere that is suited to the needs of the customers for an area
that will enhance their productivity and allow them to accomplish their tasks.
Contribution to the Government
In many ways, a country's government and business entities are linked
and interdependent. Cozy Connections’ primary contributions to doing business
in the community are greater employment and discretionary income, as well as

126
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higher tax revenue for local governments. As a Filipino citizen, the owners of
Cozy Connections will pay taxes and other fees rendered as mandated by the
law to avoid any violations happening and for the continuous operation of the
business. Taxes will enable the government to raise more funds for road repairs,
school development, and public service improvements. The outcome will
therefore provide development to the economy.
SUMMARY OF FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
Summary of Findings
Establishing a study hub is feasible. It is a good business venture because
students or even professionals nowadays are seeking for a place that offers a
comfortable, relaxed, and convenient environment where they can focus on the
tasks that they need to do. Cozy Connections Study Hub is feasible. The
increasing trend of its return on investments means that their financial
performance is improving throughout the five-year projected operations and they
are considered profitable.
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Business Department
Conclusion
The proponents conclude that the proposed business is feasible based on
the study's findings, presentation, and results. Cozy Connections demonstrates a
thorough and strategic approach to establishing a study hub. The location of the
business is a perfect spot where it would be in a well-known and easily
accessible because of the nearby schools surrounding the establishment where it
is visible and noticeable to potential clients in the area. Cozy Connections Study
Hub is a great business idea because most students prefer a place where they
can work on their tasks and study their lessons without much disturbance. With a
well-defined business structure, clear differentiation strategies, market analysis,
and detailed technical aspects, the foundation of Cozy Connections is laid for a
successful launch and efficient operations. In addition, the financial projections
indicated that the business would generate a positive income during the first five
years of operation. The projected cash flow statement and income statement
outcomes substantiate the business’ viability and are financially feasible. From
the information given, it is possible to determine that this proposed business is
feasible.
Recommendations
Based on the following studies, the researchers suggest the following:
128
Business Department
 The proponents recommended keeping up with the current trends in the
industry to keep up with market competition. It is also important to
maintain a high customer volume by improving the services offered.
Employees should also be more cooperative about the business and how
to improve their work, as well as to support their professional
development.
 The part-timer to be hired should have related training or be
knowledgeable in managing facilities, especially since the main goal of the
business is to satisfy the needs and expectations of the students or any
possible customer and to always be able to approach.
 Establishing a study hub is highly recommended to give the business its
distinct feature. The proposed business, like any other study hub in its
early stages, is far from perfect but can be improved over time, and this
business should be applied and operated for further research.
 Maintain a cozy and conducive environment with reasonable prices.
 Annually, the business should measure customer satisfaction to identify
both the positive and negative aspects. The goal is to improve service
quality, increase customer satisfaction, and build trust.
 The researchers propose extending the facility and branching out after five
years in nearby towns where there are no or few direct competitors.
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Business Department
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NATIONAL COLLEGE OF SCIENCE AND TECHNOLOGY

Amafel Building, Aguinaldo Highway, Dasmariñas, Cavite

A FEASIBILITY STUDY IN ESTABLISHING

COZY CONNECTIONS STUDY HUB IN BRGY. ZONE 4, PASONG TALA,

CITY OF DASMARINAS CAVITE

A Feasibility Study Presented to the

Faculty of Business Department of

National College of Science and Technology

of the Requirements for the Degree of

Bachelor of Science in Accountancy

BUSTAMANTE, WILFREDO JR.

LORENZO, NEIL FRANK

SALDE, ALMA ROSE

In partial fulfillment of the requirements for the degree of Bachelor of

Science in Accountancy, this feasibility study entitled “Cozy Connections” has

been prepared by Bustamante, Wilfredo Jr., Etil, Wenerisah, Lorenzo, Neil

Ms. ROSALIA C. DE GUZMAN, CPA, MBA

Mr. JUDE RODMAN BRINGUELA, MBA Mr. JULIAN CHARLES LOPENA

Mr. NORVIL JIMENEZ

enumerated. Their contributions are sincerely appreciated and gratefully

acknowledged. However, the researchers would like to express their deep

appreciation and indebtedness, particularly to the following people:

support, advice, guidance, valuable comments, suggestions, and provisions that

by giving endless help to finish this manuscript.

deep insights for the completion of this study.

This feasibility study is wholeheartedly dedicated to the researchers’

beloved families, partners, and friends. Their appreciation goes to Bustamante,

A., Lorenzo, Jose R., Nacional, Lot-lot, Dalina, Mylene G.

1.10 SALARY RATE.............................................................................................................50

3.13 EMPLOYEE SCHEDULE.......................................................................................101

Figure 1. Business Logo...................................................................................33

Figure 2. Organizational Chart.........................................................................43

Figure 3. Cozy Connections' Facebook Page.................................................65

Figure 4. Cozy Connections' Flyer...................................................................65

Figure 5. Loyalty Card.......................................................................................66

Figure 6. Age of the Respondents...................................................................67

Figure 7. Educational Status of the Respondents..........................................68

Figure 8. Schools of the Respondents............................................................69

Figure 9. Question No. 1...................................................................................70

Figure 10. Question No. 2.................................................................................71

Figure 11. Question No. 3.................................................................................72

Figure 12. Question No.4..................................................................................73

Figure 13. Question No. 5.................................................................................74

Figure 14. Question No. 6.................................................................................75

Figure 15. Question No. 7.................................................................................76

Figure 16. Question No. 8.................................................................................77

Figure 17. Question No. 9.................................................................................78

Figure 18. Question No. 10...............................................................................79

Figure 19. Question No. 11...............................................................................80

Figure 20. Question No. 12...............................................................................81

Figure 21. Question No. 13...............................................................................82

Figure 22. Question No. 14...............................................................................83

Figure 23. Map................................................................................................... 84

Figure 24. Floor Plan.........................................................................................85

Figure 25. Operational Flow Chart of Cozy Connections..............................98

Figure 26.Service Flow Chart of Cozy Connections.......................................99

Figure 27. Employee’s Uniform......................................................................102

Figure 28. Employees' ID................................................................................102

Table 1. Number of Population.........................................................................31

Table 2. Licenses and Registration.................................................................40

Table 3. Licenses and Registration.................................................................41

Table 4. Initial Project Costs.............................................................................42

Table 5. Employee Schedule............................................................................50