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MUNTINLUPA BUSINESS HIGH SCHOOL - MAIN, Espeleta St.

, Buli, Muntinlupa City

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TagPaw

Proponents:
Kalel Bruce L Foronda
Alleah F. Vicente
Arianne Gail E. Cabiles
Matt A. Tejido
Rhian Dynise O. Ponsaran

10 - Abelardo

SY 2023 - 2024

MUNTINLUPA BUSINESS HIGH SCHOOL - MAIN, Espeleta St., Buli, Muntinlupa City

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TABLE OF CONTENTS

SECTION 1 : EXECUTIVE SUMMARY


SECTION 2 : PERSONAL DETAILS
I. Proponents
SECTION 3 : OVERVIEW OF THE BUSINESS
I. Business Name
II. Business Location
III. Business Model
SECTION 4 : THE BUSINESS PLAN PROPER
I. Project background
II. Mission, Vision, and Values

III. Marketing Plan


a. Research and analysis
b. Sales Projections
c. Marketing Strategies
d. Other Marketing concerns

IV. Production / Technical Plan


a. Product descriptions
b. Operating Strategies
c. Critical risks

V. Management Plan
a. Organizational Chart / Team members

VI. Operational Plan


a. Business Implementation
b. Schedule of deliveries
c. Resources

SECTION 5 : SUSTAINABILITY
I. Initial Investment needed.
II. Financial Statements
III. Social Impact
a. Long-term plan
b. Social impact of each activity to the community
c. Community and the Environment

MUNTINLUPA BUSINESS HIGH SCHOOL - MAIN, Espeleta St., Buli, Muntinlupa City

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ADDENDUM
Location Map
Location Layout
Sample survey form
Survey Results
Sample Flyers

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Section 1
EXECUTIVE SUMMARY

TagPaw, the latest innovation from TagPaw, Inc., stands as the premier choice in durable
and impact-resistant pet tags. Crafted with the use of technology, TagPaw ensures longevity and
wear resistance, offering pet owners a reliable solution for identifying their beloved companions.
Unlike traditional tags, TagPaw is manufactured from a high-quality resin that withstands the
rigors of daily wear. Our commitment to safety extends beyond pets to the environment, as
TagPaw is produced with eco-friendly materials. Embrace peace of mind with TagPaw – where
resilience meets responsible pet ownership.

Initially, we will be manufacturing two (2) products, namely pure pet tags and pet tags but
with collars. Pet tags alone will be sold at 57 pesos, and pet tags with collars will be sold at 87
pesos each. In the next years of our operation, we will start developing and introducing to the
market different types and variations; based on what our customers may request. Moreover, we
will extend our business by using different social media platforms.

TagPaw is owned by five partners who have equally contributed their financial resources
to come up with the initial capital amounting to P85,000.00. Its projected monthly income is
P172,102.00 or P2,065,224.00 yearly. Therefore, the business will recover its invested capital in
approximately 5 months of operations or an ROI equivalent of 202.47%.

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SECTION 2
THE PROPONENTS

Kalel Bruce Foronda

He is 15 years old, and was born on May 26, 2008. He is the


youngest son of Fe Looc Andaya and Herby Clint Felix Chongco
Foronda. He lives at 13 D Buli Muntinlupa City. He is a Grade 9
Student at Muntinlupa Business High School. He likes to play
online games whenever he’s got free time. He loves to study and
be competitive academically. Someday, he wants to be a
successful accountant.

Alleah Vicente

She is 16 years old, was born on January 25, 2008. She is the
youngest daughter of Regie F. Vicente and Aurelio R. Vicente.
She lives at Sitio Tuklas Cupang Muntinlupa City. She is a grade
10 student at Muntinlupa Business High School Main. She likes to
read novels whether its online or physical book. She likes to write
in a journal and watch movies. Someday, she wants to be a
successful Civil Engineer.

Arianne Gail Cabiles

She is 15 years old and was born on June 30, 2008. She is
the youngest
Rhian Dynise daughter
Ponsaranof Alma E. Cabiles and Amador A. Cabiles.
She lives at #28, Espeleta Street, Buli, Muntinlupa City. She is a
She is 15 years old and was born on September 23, 2008.
Grade 10 student at Muntinlupa Business High School-Main. She
She is the youngest daughter of Prodivel O. Ponsaran and
likes to play mobile games and watch anime. She loves animals,
Edgar U. Ponsaran She lives at 281-E Germillo Street, Cupang,
especially
Matt Tejidodogs. Someday, she wants to be a successful doctor.
Muntinlupa City. She is a grade 10 student at Muntinlupa
Business
He is High School-Main.
16 years She
old and was likes
born to watch movies
on November 2, 2007. and
He
series
is from Netflix.
the youngest son She loves
of Ma. playing
Lelany onlineand
A. Tejedo games
Tito and taking
R. Tejedo.
carelives
He of her pet cats.
at #37 DamaSomeday,
De Nocheshe wants
Street to be
Sitio Sto.a Niño
successful
West
nurse.
Cupang, Muntinlupa City. He is a Grade 10 student at
MUNTINLUPA BUSINESS HIGH SCHOOL - MAIN, Espeleta St., Buli, Muntinlupa City
Muntinlupa Business High School-Main. He likes to read stories
like webtoon and novels. He loves to cook and watch movies.
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Someday, he wants to be a successful CPA.
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SECTION 3
OVERVIEW OF THE BUSINESS

I. Business Name

We decided to name our business "TagPaw". This is a combination of the words Tag,

which means a nameplate, and Paw which is an animal foot with claws. We chose to put those

two words together because we want to create a product that can be used by any kind of pet

animal whether it is a dog or cat.

II. Business Location

Our products will be sold online but the meet-up place is at Espeleta St., Buli, Muntinlupa

City (Can be delivered house to house, but with a fee). Our business will be found on online

platforms like Instagram, Facebook, and TikTok. We have chosen this location because our

products will need to have pre-orders for the reason of making it and a lot of our target

customers are online users. Moreover, our production place will be located at East Service

Road, BIk3 Martinez Compound, Tuklas Cupang, Muntinlupa City.

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III. Business Model

TagPaw
Pet Tags

Business Activity Social Responsibilities


- Finance - Participating in Fair Target Market
- Production Trade - Fur Parents
- Advertising - Payment of Taxes - Pet Lovers
- Accounting - Enthusiastic People
- Employment

PROFIT

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SECTION 4
THE BUSINESS PLAN PROPER

I. Project Background

TagPaw was born out of a shared passion for pets and a deep understanding of the bond

between humans and their furry companions. As avid pet lovers, the founders recognized a

crucial aspect of responsible pet ownership – the need for effective and personalized pet

identification. Understanding that traditional pet tags often lacked uniqueness and durability,

TagPaw was founded with a mission to redefine the pet tag industry.

The inspiration behind TagPaw comes from the belief that pets are not just animals; they are

cherished family members deserving of the highest level of care and consideration. The

founders observed the gap in the market for pet tags that seamlessly blended durability with

distinctive designs, reflecting the individuality of each pet. Driven by the desire to enhance the

safety and well-being of pets, TagPaw was established to offer a comprehensive solution. The

founders envisioned a brand that goes beyond mere identification – a brand that celebrates the

personality and uniqueness of every pet through thoughtfully crafted and customizable pet tags.

In a world where pets bring immeasurable joy and companionship, TagPaw seeks to provide a

means for pet owners to express their love and commitment. Every tag crafted by TagPaw is a

testament to the belief that pets deserve the best, not only in terms of safety but also in style.

TagPaw is not just a business venture; it's a heartfelt endeavor to contribute to the happiness

and security of pets and their owners. The business was founded on the principles of quality,

creativity, and a genuine love for animals, with a commitment to continually innovate and

redefine the standards of the pet tag industry. At TagPaw, we understand that pets are family,

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and our purpose is to offer a tangible expression of that understanding through our uniquely

designed and durable pet tags.

II. Statement of Vision, Mission, and Values

Vision

To be known nationwide as a company that offers a variety of pet products that will bring
pleasure to the customers.

Mission

To offer quality-ensured pet tags that will provide satisfaction to the customers.

Values

To grow as a productive and persevering company that seeks innovation for further
development.

III. Marketing Plan

A. Research and Analysis


Prior to our making final decisions on whether we are going to push through with our pet tag
manufacturing business or not, our group conducted a quick random survey on 104 people, as
follows:

204 Total Respondents/Population

The survey was conducted on December 11-12 2023, online whereby respondents were asked
the following questions (copies of the survey and results are attached in the Addendum).

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• Do you have a pet?

Result: 176/204 or 86.3% (Yes)

• If yes, what pet do you have?

Result: 99/204 or 55.6% (dog) and 72/204 or 40.4% (cat)

• Does your pet have a tag?

Result: 123/204 or 68.7% (no)

a. Target Market
Our primary target market for selling pet tags would be devoted "fur parents" (primarily

dog and cat owners) who consider their pets integral members of the family. These passionate

pet owners are deeply invested in the well-being and happiness of their furry companions. Our

uniquely designed and durable pet tags cater to the desire of fur parents to express the

individuality of their pets while ensuring their safety. Understanding the emotional connection

between fur parents and their pets, our tags go beyond mere identification, becoming a

personalized and cherished accessory that reflects the love and care they shower upon their

four-legged family members.

B. Sales Projections

Explanation Weekly Monthly Yearly


15 pet tags/day Php 5,985.00 Php 25,650.00 Php 307,800.00
without a collar. (If
weekly, 15x7x57)
15 pet tags/day with a Php 9,135.00 Php 39,150.00 Php 469,800.00
collar. (If weekly,
15x7x87)

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TOTAL PROJECTED Php 15,120.00 Php 64,800.00 Php 777,600.00
SALES

C. Marketing Strategies

Market Situation
In determining the situation of the market, our business conducted a SWOT analysis to serve as
a guide in making economic decisions and developing business development.

Strengths: Weaknesses:
1. Durability: TagPaw Pet Tags are 1. Production is Time-Consuming:
made from impact-resistant and highly The production of pet tags requires a
wear-resistant resin, ensuring a long substantial amount of time to finish,
lifespan. specifically in drying.
2. Customization: The tags offer a high 2. Limited Distribution Channels:
level of customization, allowing pet Depending on the current distribution
owners to create unique and channels, there might be limitations in
personalized tags for their furry reaching a broader audience.
companions.
3. Eco-Friendly Materials: TagPaw
demonstrates a commitment to
environmental responsibility by using
eco-friendly materials in the
production process.
Opportunities: Threats:
1. Growing Pet Industry: The pet Competition: The pet tag market may have
industry is continually expanding, existing or emerging competitors. Staying
providing opportunities for TagPaw to vigilant to market trends and consistently
tap into a growing market of pet innovating will be crucial to staying ahead.
owners seeking innovative and Economic Downturn: Economic
durable pet tags. uncertainties can impact consumer spending
2. Partnerships with Pet Retailers: on non-essential items, potentially affecting
Collaborating with pet retailers or the demand for premium pet tags.
online platforms can broaden
TagPaw's reach and accessibility to a
larger customer base.

TagPaw will be implementing effective marketing mix strategies on its 4Ps, as follows:

A. Product - Our pet tags are perfectly made for all pets, especially cats and dogs. We are

using the highest-quality materials that are pet friendly, this ensures safety and is free from

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irritation once it is being worn by our pets. We are also given the freedom to customize or

personalize our pet tags for our customers.

B. Price - The prices of our products are very affordable as compared to other pet tags in the

market. Our products’ prices range from P57.00 (without a collar) to P 87.00 (with a collar).

Using a mix of the Cost-plus Pricing Method and Competitive Pricing Method, we added a 50%

mark-up as suggested.

C. Place - We have chosen 3 strategic marketing online platforms for our products, namely:

Facebook, Instagram, and TikTok where business is very profitable. But our production place

will be at East Service Road, BIk3 Martinez Compound, Tuklas, Cupang, Muntinlupa City, and

our meet-up place with customers is at Espeleta Street, Buli, Muntinlupa City.

D. Promotion
A. Our customers could be reached through our marketing techniques which include online

advertising, showing samples, and content marketing.

B. During special days for pets like National Pet’s Day, we will give freebies such as pet treats

for the customers who purchased our products within the period of the said event.

C. We will also include freebies for customers with a purchase of 15 and above products in one

order.

E. Other Marketing Concerns

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A. Investors should benefit by reaching their highest profit or by returning their investment in the

best way possible.

B. Our business is owned by five (5) partners who are best friends and high school classmates.

Five (5) of us will be hands-on partners.

IV. Production / Technical Plan

A. Product Description
TagPaw's pet tags are a perfect blend of style and usefulness. They go beyond looks and are

built to last. We're all about keeping pets safe and letting their unique personalities shine. Each

tag is like a promise to make sure pets are quickly found if they get lost. Our different designs

aren't just for looks – they capture what makes each pet special. You can even customize them

to make them one-of-a-kind. With TagPaw, it's not just about safety; it's about celebrating what

makes your pet stand out simply and stylishly.

B. Operating Strategies
Production Model

INPUT PROCESS OUTPUT

 Capital  Mixing  Pet Tag


 Labor  Drying
 Equipment  Packaging
 Materials  Marketing
 Selling

Raw Materials

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Acrylic Resin, Hardener for Resin, Glitters, Binder Ring, Printed Pet Name

Raw Materials Supplier:


Acrylic Resin and Hardener for Resin: JSPENCERTECH
Binder Ring: PrimeBasicsPH

table 1. Tools & Equipment

Tools/ Equipment Quantity/Units Unit Price Total Cost


Needed
1. Silicon Molder (Big 13 pieces P 35.00 P 455.00
Bone)
2. Silicon Molder (Small 13 pieces P 30.00 P390.00
Bone)
3. Silicon Molder (Cat) 13 pieces P 45.00 P 585.00

2. Bowls 35 pieces P 50.00 P 1,750.00

3. Mixing rod 35 pieces P 3,605.00 P 3,605.00

4. Deburring Tool 1 piece P 203.00 P 203.00


5. Printer 1 piece P 18,000.00 P 18,000.00
Total Cost of P 24,988.00
Equipment Needed

Production Process

Purchase of Materials

Preparation of materials,
Packaging
tools, and equipment

TagPaw
Pet Tag

Creating the resin


Inserting the binder ring
base for the tag

Securing the pet’s name and


letting it dry completely.
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Product Costing
WITHOUT COLLAR

Materials needed Quantity Pet Tag

Resin 5 ml 12.00

Glitters 2 colors 5.00

Box 1 piece 12.00

Key Ring 1 piece 2.00

Total 31.00

Add: indirect cost 7.00

Total cost 38.00

Add: Mark up 50% 19.00

Selling price 57.00

WITH COLLAR

Materials needed Quantity Pet Tag

Resin 2 ml 12.00

Glitters 2 colors 5.00

Box 1 piece 12.00

Key Ring 1 piece 2.00

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Collar 1 piece 13.00

Organza Gift Bag 1 piece 7.00

Total 51.00

Add: indirect cost 7.00

Total cost 58.00

Add: Mark up 50% 29.00

Selling price 87.00

Production Cycle
Production of ready-to-sell pet tags will depend on how many orders we receive per day. We will

need information from the customer such as the name of their pet to proceed to production. The

more orders we receive, the more tags we will produce daily.

C. Critical risks

a. Competitors
Competing Brands and their Selling Prices based on one (1) Pet Tag

Brand One pet tag Price Range


Prime Souvenir Php 65.00
PetPlanet Php 80.00
Janine Custom Php 99.00
Hello Pet Php 62.00
BLACKPRINT2020 Php 99.00
Woof and Meow Php 99.00
TagPaw Php 57.00 - 87.00

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b. Competitive Strategies
 Offer a variety of unique and customizable designs for pet tags. Allow customers to add

personal details like the pet's name and contact information. This personal touch can set

your tags apart from generic options.

 Use durable and high-quality materials for your pet tags. Emphasize the durability and

longevity of your tags, ensuring they withstand various conditions and stay legible for a long

time.

 Encourage satisfied customers to leave positive reviews and testimonials. Display these on

your website or marketing materials to build trust and credibility, influencing potential

customers to choose your pet tags.

 Create content that educates pet owners about the importance of pet tags in ensuring the

safety of their furry friends. Position your brand as an authority on pet identification and

safety.

 Provide excellent and responsive customer service. Address inquiries promptly, assist with

customization requests, and ensure a positive buying experience to build customer loyalty.

 Consider using eco-friendly materials or packaging for your pet tags. A sustainability focus

can appeal to environmentally conscious pet owners and set your brand apart.

c. Possible Risks & Opportunities

In the world of business, there are different risks that can cause problems, like bankruptcy from

mismanagement, competition, or unexpected natural disasters. Yet, these risks can actually be

turned into opportunities. For instance, instead of seeing competitors as just a challenge, we

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can embrace them as a chance to push ourselves to improve, innovate, and expand our

business. This change in perspective not only helps us avoid failure but also transforms tough

times into stepping stones for growth. It creates a culture of adaptability and continuous

improvement within our business.

d. Risk PreventiAon Strategies


 Prioritize and invest more on the well-being and personal development of each employee.

By creating development programs and treating them with integrity and respect as well as

focusing on empowering team members with the skill and knowledge, it will help to foster

them to uphold moral and professional standards.

 Implement a proactive risk management strategy, regularly assessing potential

challenges and taking preventive measures to safeguard the stability and continuity of the

business.

 For continuous improvement, promote the value of recognizing perspectives as well as

emphasizing to them the essence of collaboration, shared vision and mutual support.

Employees and partners are motivated to seek innovations and shared responsibility that

enhance the efficiency and competitiveness of the business.

 Establish a responsive customer feedback system to gauge satisfaction levels and identify

areas for improvement, reinforcing the commitment to delivering products and services that

meet or exceed customer expectations.

 Embrace a commitment in prioritizing environmental sustainability, social responsibility, eco-

friendly practices and engaging in philanthropic initiatives and partnerships that contribute

positively to the broader societal context and provide sustainable growth.

Implement technological advancements judiciously, leveraging digital tools and innovations to


enhance operational efficiency, customer experiences, and overall business performance.

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V. Management Plan

A. Organizational Chart / Team members

Kalel Bruce Foronda Arianne Gail Cabiles Alleah Vicente


Owner - Finance Owner - Production Owner - Production

Matt Tejido Rhian Dynise Ponsaran


Owner - Sales Owner - Sales

VI. Operational Plan


A. Business Implementation:

TagPaw will begin to implement its business on June 1, 2024, to receive orders as soon

as possible.

B. Schedule of Deliveries

TagPaw aims to deliver the products every other day of the week.

C. Resources:

Management of resources will be split equally among the members:

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 Production manager for the production of tags

 Marketing manager for the promotion of tags

 Sales manager for the receiving and selling of orders

 Finance manager for the financial concerns

SECTION 5
SUSTAINABILITY

I. Initial Investment Needed


TagPaw, the initial capital is P85,000.00.

b. Pre-Operational Expenses

Rent Expense 6,000.00

Transportation Expense 2,400.00

Utilities Expense 1,500.00

Internet Expense 1,600.S00

Renovation Expense 5,000.00

Advertising Expense 1,500.00

Tools and Equipment 24,988.00

Raw Materials 34,830.00

Miscellaneous Fee 5,390.00

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Total Pre-Operational Expense 83,208.00

c. Monthly Expenses

FIXED COST Amount

Rent Expense Per month P 6,000.00

Transportation Expense Per month 2,400.00

Utilities Expense Per month 1,500.00

Internet Expense Per month 1,600.00

Tools and Equipment Quantity Amount

Molder 39 shapes of molder 1,430.00

Printer 1 18,000.00

Bowls 35 1,750.00

Mixing rod 35 3,605.00

Deburring Tool 1 203.00

TOTAL FIXED COST P 36,488.00

VARIABLE COST (per


month)

Raw Materials Quantity/Measurement Amount

Resin 20 kg P 7,400.00

Box 900 pieces 10,800.00

Glitters 100 pieces 500.00

Key Rings 900 pieces 1,800.00

Collar 450 pieces 5,850.00

Organza Gift Bag 900 pieces 6,300.00

Sticker Paper 50 packs 1,500.00

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Ink 4 bottles 680.00

Miscellaneous Per month 5,390.00

TOTAL VARIABLE COST P 40,220.00

TOTAL MONTHLY COST P 76,708.00

Table 1 shows projected expenses per month during the initial year of operation. It is noted that
fixed cost is less than the variable costs.

d. Financial Projection

1. Projected Revenue

Types of Costing Projected Daily Projected Monthly Yearly


Revenue Volume Revenue Projected
Product/s Volume Revenue
Monthly
Daily (C x PVD) (DRC x 30)
(PVD x (MRC X 12)
(SP X PVD) 30) (DRSP X 30)
(MRSP X 12)

C – 38.00 C – 570.00 C – 17,100.00 C – 205,200.00

M – 19.00
Pet Tags 15 450 SP – SP –
alone 25,650.00 307,800.00
SP –
SP –
855.00
57.00

C – 58.00 C – 870.00 C – 26,100.00 C – 313,200.00


Pet Tags
with collar M – 29.00
15 SP – 450 SP – SP –
1305.00 39,150.00 469,800.00
SP –
87.00

Total C– C – 43,200.00 C – 518,400.00


1440.00

SP – SP –
64,800.00 777,600.00

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SP –
2,160.00

MR –
259,200.00

II. Financial Statements

TagPaw
Income Statement
For Period Ended June 30, 2024

Service Revenue P 259,200.00


Less: Cost of Goods Sold 40,220.00
Gross Revenue 218,980.00
Less: Expenses
Rent Expense 6,000.00
Transportation Expense 2,400.00
Utility Expense 1,500.00
Internet Expense 1,600.00
Equipment 24,988.00
Miscellaneous Expense 5,390.00
Permits and Licenses 5,000.00
Total Expense 46,878.00 (46,878.00)
Net Profit P 172,102.00

RETURN OF INVESTMENT = NET INCOME / CAPITAL


= 172,102.00/85,000.00
= 202.47%

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PERIOD OF RECOVERY = CAPITAL / NET INCOME
= 85,000.00 / 172,102.00
= 15 days (0.5 months)

TagPaw
Cash Flow Statement

For the Year Ending December 31, 2024


Cash at Beginning of Year ₱ 85,000.00
OPERATIONS
Cash sales ₱ 790,560.00
Cash paid for
Inventory purchases (482,640.00)
Rent Expense (72,000.00)
Transportation Expense (28,800.00)
Utilities Expense (18,000.00)
Internet Expense (19,200.00)
NET CASH FLOW FROM OPERATIONS 169,920.00

INVESTING ACTIVITIES
Cash paid for
Purchase of tools and equipment (24,988.00)
Net Cash Flow from Investing Activities (24,988.00)

Net Increase in Cash 144,932.00

Cash at End of Year ₱229,932.00

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III. Social Impact

A. Long-Term Plan: It is the goal of TagPaw to expand its production and distribution

nationwide in ten (10) years from its start of operation and internationally in fifteen years

thereafter. Additionally, TagPaw aims to produce more pet products aside from pet tags for its

customers in the future.

B. Social Impact of Each Business Activity to the Community

a. Production

a.1 TagPaw will be hiring more people to produce a bigger volume of perfumes

for our expanding market.

b. Marketing

b.1 Bigger sales mean bigger taxes for the government to be used for

infrastructures and other purposes for constituents' benefits.

b.2 Enhanced Pet Safety:

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Pet tags contribute significantly to the safety of pets by providing a visible means

of identification. If a pet gets lost, a tag with contact information facilitates a quick

reunion with its owners, reducing anxiety for both the pet and the pet owner.

b.3 Promotion of Pet Adoption:

Tags on adopted pets often highlight their status as rescue animals, promoting

awareness about pet adoption. This social impact contributes to reducing the

number of stray animals and encourages a culture of giving animals a second

chance.

C. Community and the Environment

a. Education on Responsible Ownership:

The presence of pet tags serves as a visible reminder of the importance

of responsible pet ownership. It encourages owners to ensure their pets

are properly identified, vaccinated, and well cared for, contributing to the

overall welfare of animals.

b. Community Engagement:

Pet tags foster community engagement as they encourage responsible

pet ownership. When neighbors can easily identify the owner of a

roaming pet through the information on the tag, it promotes a sense of

shared responsibility for the well-being of animals in the community.

ADDENDUM
Location Map

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Location Layout

MUNTINLUPA BUSINESS HIGH SCHOOL - MAIN, Espeleta St., Buli, Muntinlupa City

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Sample survey form

Survey Results

MUNTINLUPA BUSINESS HIGH SCHOOL - MAIN, Espeleta St., Buli, Muntinlupa City

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Sample Flyers

MUNTINLUPA BUSINESS HIGH SCHOOL - MAIN, Espeleta St., Buli, Muntinlupa City

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MUNTINLUPA BUSINESS HIGH SCHOOL - MAIN, Espeleta St., Buli, Muntinlupa City

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MUNTINLUPA BUSINESS HIGH SCHOOL - MAIN, Espeleta St., Buli, Muntinlupa City

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