A FEASIBILITY STUDY ON WRAP N’ ROLL SANDWICH SUSHI

A Feasibility Study Presented to the

Faculty of the Institute of Business and Financial Services
Tangub City Global College
Maloro, Tangub City

In Partial Fulfillment
Of the Requirements for the Degree
BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION
MAJOR IN HUMAN RESOURCE MANAGEMENT

Mae Angelica R. Almidor

Myrnalisa M. Alimoren
March Mae P. Anore
Michell V. Nayon
Hannivil A. Olor
Remvie D. Ondo
Ronamy L. Ongcoy

May 2024
 CHAPTER 1

INTRODUCTION AND REVIEW OF RELATED LITERATURE

Introduction of the Study

Sushi is a traditional Japanese dish that has become popular worldwide for its unique

flavors, artistic presentation, and cultural significance. It consists of vinegar rice along with other

ingredients such as cooked or raw seafood, vegetables, and sometimes tropical fruits. To create

different types of sushi rolls, these ingredients are often rolled together with the rice using a sheet

of seaweed or wrapped in a thin omelete (tamago). According to Avey (2012) stated that the

concept of sushi was introduced to Japan in the ninth century, and became popular there. The

Buddhist diet practice of refraining from meat, thus Japanese people turned it into fish as their

main food. However, Sushi is constantly evolving, therefore modern sushi chefs have been

introduced new ingredients or various types of sushi rolls. On the other hand, sandwich sushi is

inspired by the idea of traditional Japanese sushi which has been innovated and unique snack.

Sushi has evolved significantly over time, influenced by changes in technology, culture,

and culinary trends. This evolution allows for creativity and customization in sushi preparation,

catering to diverse tastes and dietary preferences. Sandwich Sushi is an innovative food that is

delicious made by sandwich or sliced bread, which has visual appealing. The product is often

served with sauce such as mayonnaise, and can be enjoyed as a snack. Sandwich Sushi is a new

product made by flattening a white sandwich and filling it with ham (chicken flavor), cheese,

cucumber, and lettuce, then wrapping it like sushi, and cut each sandwich into four rounds, and

also putting mayonnaise on top as a sauce. It is inspired from the Japanese sushi but it is very

different from the traditional sushi. This innovative version of sandwich sushi is suitable for a
balanced diet and offers tastier flavor. Aside from that, it’s an inexpensive snack that will

persuade everybody to buy and eat the product. Sushi has become an aesthetically pleasing and

desirable snack food that is available in places as diverse around the world. In the Philippines,

sushi is one of the most preferred by customers in Japanese food restaurant after it was becoming

popular. But there is a competition in the snack food industry due to the high demand. Therefore,

business owners continuously innovating their product by making them unique in order to

discover competitive advantages in the market. They also use social media platforms in these

days to attract more customers.

Additionally, white sandwich are enriched with added nutrients such as vitamins and

minerals, providing additional nutritional value beyond just carbohydrates. These added nutrients

can contribute to a more balanced diet. Puerta et al. (2021) said that eating sandwich or bread is

important in human diet. Sandwiches started to change from being simple to being increasingly

complex, particularly in the early 1900s. It was commonly used between the two sliced of bread

and people often add in meat or cheese but people these days are inventing this sandwich into

something new such as sandwich sushi. Furthermore, Filipino chefs often work unfamiliar

culinary experiences that will introduce new products (Farrer et al., 2019).

Wrap N’ Roll Sandwich Sushi aims to offer a healthy snack, affordable, and nutritious

snack to satisfy customers’ cravings while still giving health benefits that could positively impact

their lifestyle. The researchers wanted to make Tangub City, Misamis Occidental, known for

Sandwich Sushi as a distinctive snack spot. The researchers hope to achieve customer

satisfaction, loyalty, and retention by offering this aesthetically appealing snack while also

maintaining an affordable price point and eventually contributing to a profitable venture.

Review of Related Literature

Sandwich Sushi is an innovative product but very different from the traditional sushi. It

carefully investigated the four pillars that form the basis of the market analysis, technical

specifications, management protocols, and financial concerns of a feasibility research project.

These factors were crucial in assessing the potential success and viability of the Sandwich Sushi

business, which stands out for its innovative sushi made by flattening white sandwich and filling

it with ham, cheese, cucumber, and lettuce, then wrapping it like sushi. This culinary treat is

purposefully created to appeal to the community's discerning palates, especially those at

Northwestern Mindanao State College of Science and Technology, located at Labuyo, Tangub

City.

Marketing Aspects

Marketing is a vital part of a business success. It involves a business’s different aspects,

such as product development, advertising, sales, and distribution methods (Jain, 2023).

Marketing plan used to help business grow efficiently and reach its target market. As stated by

Oppong (2018) one of the key factors that can determine the profitability and viability of a

business venture is choosing a great location for the target market in order to fosters customer

engagement, and streamlines business operations. The business offers a unique snack that is

uncommon for snack food and new in the market. Since sandwich was used in making a sushi

roll, this makes it even more delicious and healthier snack. Fatima et al. (2019) said that

promoting the product online can make the customer gain information about the product and that

would make them purchase. In addition, the stall is located at Northwestern Mindanao State

College of Science and Technology in Labuyo, Tangub City. The researchers chose this place
because eating sandwich would improve attention span and academic performance, preventing

diseases and instilling healthy dietary habits. Thus, the goal of the business is to promote this

delicious and healthy sandwich sushi to the students, faculty and staff.

Moreover, Wrap N’ Roll business employs the SWOT (Strengths, Weaknesses,

Opportunities, and Threats) analysis for the development, assessment, and implementation of

business strategies. Also, the business used PESTLE analysis to assess the external environment.

It gives the business a competitive advantage while navigating the dynamic features of the

market for competitors.

Management Aspects

Management is one of the most important aspects of starting a business. The main

purpose of the management aspect of a feasibility study is to determine the effectiveness of the

organization's selection of the manpower that will run the organization to succeed (Tores, 2021).

In addition, according to Sanderson (2019), management structure describes how a company

organizes its management hierarchy. In almost all organizations, a hierarchy exists. This

hierarchy determines the lines of authority, communications, rights, and duties of that

organization. On the other hand, in a partnership, it is a for-profit business organization of two or

more people. Each partner shares directly in the organization's profits and shares control of the

business operation. In particular, each partner is responsible for paying taxes according to their

individual share of profits or losses on their individual tax returns (Thomson, 2019).

The team is defined by its role within the organization, but any role within the

organization should begin by examining the tasks of the employees. When you define clear roles

and duties, especially formal ones, everyone in the group understands what is expected of them.
They understand how to act, what they must accomplish, and how to achieve the group's

objectives. Manpower planning, also known as Human Resource planning, entails placing the

appropriate amount of people, in the appropriate types of people, at the appropriate time and

executing the appropriate tasks for which they are qualified to help the organization achieve its

objectives (Joven, 2019).

Technical Aspects

The technical aspects of sandwich sushi involve the preparation and assembly of the

ingredients to create visually appealing and delicious bite-sized rolls. Sandwich Sushi is a unique

version of traditional sushi and very new to the customer. It is an innovative snack that has

protein, fiber and vegetable, inspired from the idea of traditional Japanese sushi. For healthy

perception, the highest positive sequence was the filling, type of bread, sandwich preparation,

and the shape of bread. According to Chambers and Madden (2024), to form it like sushi roll,

first is flatten the bread with a rolling pin, add ham, cheese, cucumber and lettuce on top of the

bread, and roll up the bread like a burrito. Cut each sandwich into four rounds and insert it in

sticks.

Financial Aspects

According to Ward (2022) the financial portion of a business plan, which assesses the

potential of a concept, piques investor interest. Hence, the income statement, cash flow

projection, balance sheet, and owner's equity statement constitute the four financial statements.

Furthermore, Kumar (2019) stated that financial reporting serves the primary purpose of

providing pertinent information crucial for management decision-making. It also assists readers
in predicting future cash flows, encompassing their amounts, timing, and uncertainty levels, by

offering comprehensive insights into profits and their various components.

Hill (2019) stating that finance empowers managers to fully grasp the company's present

financial state, especially its profitability; the assertion highlights the significance of meticulous

financial planning for businesses of any size to advance gradually in future expansion. The

primary objective of this study is also to allocate corporate funds and produce monthly financial

reports. The financial aspect of the business involves gathering data and occasionally employing

complex financial modeling to ensure the best utilization of its limited resources, including cash,

human capital, and production capacity.

Objectives of the Study

This study aimed to offer new product idea and general acceptability as being new food

snack to the market with essential nutrients which made it healthier, affordable and guarantee

satisfaction to the customers. It also needs to provide a product that is intended to have health

benefits not just only the intention of fulfillment. Furthermore, the purpose of this study is to see

if a business called Wrap N’ Roll is marketable in Northwestern Mindanao State College of

Science and Technology in Labuyo, Tangub City.

Specifically, it sought to determine the following;

1. Market Study

1.1. To determine the target market of the sandwich sushi;

1.2. To analyze the actual monthly sale;

1.3. To determine the population growth trend;

1.4. To determine the demand of the Wrap N’ Roll business in the market;
 1.5. To show the forecasted demand for the next 5 years;

1.6. To examine our competitive advantage by the use of Porter’s 5 forces;

1.7. To determine the most appropriate marketing strategy for the Wrap N’ Roll;

1.8. To present the calculated price of the sandwich sushi;

2. Management Aspect

2.1 To determine the appropriate management set up of the Wrap N’ Roll;

2.2 To show the salaries and wages of employees and its benefits;

2.3 To identify the needed skills in hiring employees;

2.4 To determine the appropriate management policies; and

2.5 To determine the legal requirements in operating the Wrap N’ Roll business.

3. Technical Study

3.1. To describe the company's sandwich sushi;

3.2. To examine the business's materials, equipment, and supplies, including their

origins and costs;

3.3. To identify the manufacturing process, including expected time schedules;

3.4. To determine the shelf life and spoilage cost;

3.5. To determine the location and terms of the Wrap N’ Roll establishment.

3.6. To show the inventory needed and its corresponding cost per day.

3.7. To study the socio-economic benefactor of the Wrap N’ Roll business.

3.8. To present the projected time table of the Wrap N’ Roll.

4. Financial Aspect

4.1. To present the financial assumptions;

4.2. To estimate project costs;

 4.3. To present income statements;

4.4. To present financial positions;

4.5. To present financial cash flow; and

4.6. To present the financial analysis

Scope and Limitations

The Wrap N’ Roll Sandwich Sushi is an innovative product from the traditional ‘Sushi’

which offers healthy and delicious snack. The actual operation of the 30 days actual selling

started from February 19, 2024 to April 3, 2024. The business sells its product in Northwestern

Mindanao State College of Science and Technology, Labuyo, Tangub City. The proponents have

identified the (4) aspects namely; market aspect, management aspect, technical aspect and

financial aspect which the business considers in operating the business.

a. Marketing Aspect

The respondents and target market of the study are the students, faculty, and staff

of Northwestern Mindanao State College of Science and Technology in Labuyo,

Tangub City, which has a total population of 5,610 with 360 sample size. The

product was sold directly to customers at Northwestern Mindanao State College

of Science and Technology in Labuyo, Tangub City. Also, the product was sold

through customer orders’ online with delivery fee within the area of Tangub City.

The researchers employed a checklist survey questionnaire to identify customer

preferences for a product. Moreover, the researchers administered a survey

questionnaire to the selected respondents after purchasing the product.

b. Management Aspect
 In the management aspect, Wrap N’ Roll Sandwich Sushi business is focused on

managing employees, employee compensation, policy implementation, and

benefits. Furthermore, while operating the Wrap N’ Roll business, they assessed

the legal responsibilities and concentrated on distributing the product to customers

within the business location. The study aims to determine the positive impact on

working a business. Moreover, to run the business efficiently, the proponents

develop a proper strategy for the organization’s business operations.

c. Technical Aspect

Wrap N’ Roll Sandwich Sushi will focus on how the products are being

manufactured and identify the equipment, materials, and tools required for the

business. Moreover, the study was conducted to ascertain the proper

manufacturing process and product’s viability. The business will operate five days

a week, from Monday to Friday, throughout the February 19 to April 3, 2024 of

operation. In addition, the study will focus on utilizing resources and sustaining

the production costs in order to guarantee a proper production process.

d. Financial Aspect

Wrap N’ Roll focused on managing effectively the financial aspects is essential

for its success and sustainability. To identify the viability and feasibility of the

business, this study will provide projected and actual financial position, statement

of changes in partner's equity, actual balance sheet, statement of cash flow, and

financial performance in addition to performing financial statement analysis. It

will ensure the viability and feasibility of the business. Additionally, this business

venture will enable to monitor of all operational activities and financial

 transactions. Furthermore, the primary goal of this study is to prepare and provide

financial reports.

Significance of the Study

This study exploring potential as a versatile and visually appealing snack food, offers

nutritional value, and market demand can inform food industry innovation, consumer

preferences, and culinary trends.

The results of the study will be beneficial to the following:

Customers. The study is beneficial for them because the product offers a healthy diet

approach and has protein, vitamins and other health benefits that could help their

lifestyle be better. It will give them an idea that sandwich sushi has something

good to do with their health.

Researchers. The researchers would gain knowledge as they learned new skills and will

acquire valuable insights that can be used for the business in the long-run.

Marketers. This study will benefit them because marketers are able to focused marketing

plans, it can effectively identify opportunities, mitigate risks, and maximize the

impact of their marketing efforts, ultimately contributing to the success and

profitability of their organizations.

Future Researchers. This study will help the future researchers as they acquire the idea

of nature of the business that will help them explore for their studies, by

considering the needs and interests of future researchers, the study contributes to

the ongoing advancement of culinary and innovation in the food industry.

Definitions of Terms

The given terms below are theoretically and operationally defined in the research.

Sushi. Sushi comes from a Japanese word meaning "sour rice," and it's the rice

that's at the heart of sushi, even though most Americans think of it as raw

fish (https://www.vocabulary.com/dictionary/sushi). In this study, the

researchers used the idea of “sushi” to innovate the product into unique

taste and new to the customers, and to be able to compete globally.

Sushi Rolls. A type of sushi wrapped in seaweed, usually cut into bite-sized

pieces (https://welovejapanesefood.com/what-is-sushi-roll/). In this study,

the researchers adopt the idea of “sushi roll” to improvise the preparation

of product and to be able to make it into sandwich sushi.

Zero Level Channel Distribution. It directly sells the product to customers

through methods such as company-owned online stores, direct sales

representatives, or physical outlets (https://happay.com/blog/distribution-

channel/). In this study, the researchers provide the control of distributing

the product to customers.

Sandwich. Sandwiche contain a lot of fiber, making them a good choice for

people who want to improve their diet, high-fiber diet is linked to many

health benefits, including improved digestive health and reduced risk of

heart disease and colon cancer (https://thecinnamonhollow.com/health-

benefits-of-sandwiches/). In this study, the researchers utilized this main

ingredient in order to achieve the sandwich sushi product.

 CHAPTER 2

METHODOLOGY

This chapter presents the ways and methods used by the Wrap N’ Roll in conducting the

operation of business. It discusses the research design, research setting, research respondents,

research instruments, data gathering procedure and data analysis.

Research Design. The researchers used a descriptive quantitative research design.

According to McCombes (2019), descriptive research method aims to accurately

and systematically describe a population, situation or phenomenon. It can answer

what, where, when and how questions, but not why questions. This type of

research design is an appropriate choice when the research goal is to identify

characteristics, trends, frequencies, and categories. Thus, the researchers used this

method to investigate quantifiable actual sales of the business that would help to

determining Wrap N’ Roll viability and feasibility.

Research Setting. This study was conducted in Northwestern Mindanao State College of

Science and Technology, Labuyo, Tangub City, Misamis Occidental. The

researchers chose this location because the school receives a large number of

daily visits from students, faculty, and staff. This means that a sizable number of

people frequently visit the campus, making it a suitable location for obtaining the

data required for the study.

Research Respondents. The target respondents of this study are the students, faculty,

and staff of Northwestern Mindanao State College of Science and Technology in

Labuyo, Tangub City, which has a 5,500 students both males and females, and
 with a quantity of 110 faculty and staff. The researchers believed that customers

would benefit from this study because this was created for them, and the product

will have a friendly-budget pricing. The researchers used Raosoft calculator to

calculate the number of respondents for the survey questionnaires to determine

the sample size. Thus, the researcher was covering the total population of 5,610

with a 5% margin of error and ninety-five percent (95%) level of confidence

resulting in a total sample size of 360.

Table 1
Respondents of the study
School Total Population of Sample Size
Students, Faculty (n)
and Staff (N)
NMSCST 5,610 360

Research Instruments. The researchers employed a research-made questionnaire

contains of many questions to gather necessary and relevant data for the study.

The purpose of this study is to determine the perception of respondents about

sandwich sushi. Furthermore, researchers distributed the printed questionnaire to

the selected participants which are students, faculty and staff of Northwestern

Mindanao State College of Science and Technology.

Instrument’s Validity. Pilot testing was conducted to 10 individuals to test the reliability

of the instrument. These individuals have the same characteristics with, but not

the respondents of this study. The result was treated through Cronbach’s Alpha. It

measures reliability, or internal consistency, hence tests to see if Likert scale

surveys are reliable. The closer the coefficient is to 1.0, the greater the internal

consistency of the items in the scale. Moreover, George and Mallery (2003)
 provided the following rules of thumb: α >0.9 – Excellent; α >0.8 – Good; α >0.7

– Acceptable; α >0.6 – Poor; and α <0.5 – Unacceptable. The results are α =0.96

for hedonic scale. Thus, the items for the questionnaire for hedonic scale are

considered excellent to be administered to the respondents.

Data Gathering Procedure. The researchers used an alternative method in obtaining the

required data through research-made survey form. Before disseminating the

questionnaire, the researchers prepared a letter of intent, approved, and signed by

the research instructor that answers the possible questions of the respondents

regarding the procedure and purpose of the research. Voluntary participation of

the respondents was observed during the entire data gathering, and procedures for

confidentiality in the letter where included, which specifies that their responses

would be held confidential and would only be viewed by the researcher, adviser,

and the panel. The researchers evaluated and analyze the data gathered after the

survey. This research will carried out during the A.Y. 2024-2025.

Data Analysis. To achieve the goal of the study, the researchers utilized frequency count

in interpreting the actual sales of sandwich sushi. This method will used to

determine how many sandwich sushi were sold during the first month operation.

After determining the number of sandwich sushi sold, a basic mathematical

computation like multiplication, addition, division, and subtraction were used for

calculation. Thus, in the projection part of the paper, quantitative methods of sales

forecasting will be applied. Quantitative methods of sales forecasting will be the

use of objective sets of historical sales data to predict likely the revenue increase

in the future.
Ethical Consideration. According to Bhandari (2021) ethical consideration in research

are a set of principles that ensure validity of your findings and the safety of the

participants of a study. Scientists and researcher must always follow to a certain

code of ethics when gathering information from people. In this study, the

respondents’ confidentiality was not revealed to anybody. Before the start of the

dissemination of the questionnaire, a consent form was presented to them. It was

emphasized that the data gathered from the questionnaires would be used for

academic purposes only. The researchers assured the respondents that the

information to be gathered in the instrument would be strictly confidential and

anonymity of their identities was constantly maintained.

The Trustworthiness of the Research. This study was conducted with the utmost

reliability. To make sure the interpretation of the data was accurate, the

researchers consulted experts regarding the data gathered from the respondents.
 CHAPTER 3

RESULTS AND DISCUSSION

This section presents the results and discussions for the thirty (30) days business

operation of Sandwich Sushi.

I. MARKETING ASPECT

Wrap N’ Roll Sandwich Sushi market description, sales analysis, environmental

scanning, marketing research, market strategies and programs, pricing strategies, place of

distribution, people, and marketing expenses.

Market Description

Wrap N’ Roll focuses on the students, faculty, and staff of Northwestern

Mindanao State College of Science and Technology (NMSCST) in Labuyo, Tangub City,

Misamis Occidental as its target market. This choice is motivated by the college’s

prominent role in professional, social, and academic activities, which makes it an ideal

setting for establish a convenient relationship with customers. To sell the product directly

within the school, the business caters snack to college preferences and provide on the

convenience of snacks for break time and after-school activities, while increasing

accessibility and customer happiness. The proponents used social media platform,

particularly Facebook Page, to promote the product and to attract more customers to visit

and to purchase the product. The goal of the business is to build loyal customers, positive

feedback of customers, ensuring the customers’ needs about dietary habits of the school’s
demographic. This involves that Wrap N’ Roll business target location would be

beneficial to the business to recognize and success within the school community.

Figu

re 1. Target Market Location

Sales Analysis

Sales data for a thirty-day operational period in February 2024 was computed

based on the actual business operations of Wrap N’ Roll Sandwich Sushi. The actual

launch of Wrap N’ Roll took place in February 19, 2024. Unfortunately, operational

activities were precluded during the first and second month due to the limited time span

allocated for the study.

Table 2
Summary of Number of Days Operation
Month February March Total
No. of Days 10 days 20 days 30 days
 The table shows the number of operational days of the business. For the month of

February, operations spanned approximately 10 days, while in March, the business

engaged in selling activities for 20 days. Thus, the business conducted operations and

generated revenue over the course of 30 days.

Table 3
Summary of Actual Monthly Sales of Wrap N’ Roll Sandwich Sushi
Business February March Total Sales in Peso
Wrap N’ Roll 1,139 3,075 4,214 ₱84,280
Table 3 shows the monthly unit sales of Wrap N’ Roll Sandwich Sushi for thirty

(30) days operation, which equates to two months of operation. Sandwich Sushi served in

a stick with mayonnaise, amounting to ₱20.00 per stick, and a total of 4,214 units sold,

amounting to ₱84,280 in revenue. During the initial month of operation, Wrap N’ Roll

Sandwich Sushi operated for 10 days, sold 1,139 pieces of Sandwich Sushi. Following

the second month with a 20 days operation, the business sold a 3,075 sandwich sushi.

Table 4
Population Growth
Target Market Annual Population 2024 Population
Growth Rate (Students &Staffs)
Northwestern Mindanao State College
of Science and Technology at Labuyo, ### ###
Tangub City
Source: https://www.nmsc.edu.ph/

The table depicts the 2023 and its annual population growth rate of Northwestern

Mindanao State College of Science and Technology located in Labuyo, Tangub City. The

estimated growth rate for the year 2024 stands at ### (https://www.nmsc.edu.ph/).

Consequently, the anticipated population for the same year, inclusive of both students and

staff members, is projected to reach ###.

Table 5
Projected Population
2025 2026 2027 2028 2029
###
Table 5 presents a forecast of the projected population for the years 2025 through

2029, based on an annual population growth rate of ### (https://www.nmsc.edu.ph/). The

population figures represent the estimated number of individuals for each corresponding

year. Starting from ### in 2025, the population is projected to increase annually by ###

(https://www.nmsc.edu.ph/). Consequently, the forecasted population for each subsequent

year is calculated by applying this growth rate to the previous year’s population. By

2026, the projected population is ###, followed by ### in 2027, ### in 2028, and ### in

2029. These projections offer insights into the expected demographic changes over the

specified time frame, aiding in planning and decision-making processes related to

population dynamics.

Environmental Scanning

The proponents conducted an analysis to explore the business environment to understand

potential market both internal and external factors. The analysis used is PESTLE

Analysis, Porter’s 5 Forces, SWOT Matrix, and Competitor’s Analysis.

PESTLE ANALYSIS

A PESTLE analysis guide external factors and examines the challenges that may

influence your company performance, and market standing. These factors include

Political, Economic, Social, Technological, Legal, and Environmental (PESTLE) issues.

POLITICAL FACTORS

 Political Stability - political stability plays a crucial role in shaping the Wrap N’

Roll business environment and influencing the operations, growth, and success of

the business. Political instability can disrupt supply chains, leading to delays,

shortages, or disruptions in the flow of goods and services. By minimizing risks

and uncertainties, political stability enables governments to implement supportive

policies, programs, and incentives that promote the business development and

innovation. It allows political stability enabling environment to grow the business,

expand, and scale the business operation.

 Tax Policies – tax policy plays a critical role in shaping the Wrap N’ Roll business

environment, influencing the financial decisions, behavior, and economic

outcomes. Higher tax rates can reduce the business’ net income, limiting their

ability to expand operations or pursue growth opportunities. Wrap N’ Roll

business engage in proactive steps to strategize and adapt the changes in tax

policy that requires careful planning and analysis to ensure business can mitigate

risks, optimize tax efficiency, and remain competitive.

ECONOMIC FACTORS

 Inflation Rates – inflation can increase production costs for Wrap N’ Roll

business, including raw materials, utilities and labor, which can lead to higher

prices for consumers. This can make it difficult for the business to compete and

can lead to lower profits. However, failure to adapt increasing costs without

adjusting prices may lead to a reduction in profit margins. To mitigate the impact
 of inflation rates, Wrap N’ Roll business can proactively implement pricing

strategies to ensure sustained profitability and financial viability.

 Consumer Spending - economic recessions or fluctuations in economic

conditions can lead to reduced consumer spending. Consumers may become

price-sensitive and may prioritize essential product and affordability when making

purchasing decisions, including snack products. By analyzing consumer spending

patterns, Wrap N’ Roll Sandwich Sushi must anticipate seasonal demand

variations and plan accordingly, allowing the business to strategize the pricing

such as offering discounts, or offer more budget-friendly options while providing

a customers’ changing needs.

 Exchange Rates - exchange rate fluctuations can lead to uncertainty about the

cost of imported goods, raw materials, affecting businesses' cost structures and

profit margins. Changes in exchange rates can have a big impact on production

costs for a company like Wrap N’ Roll Sandwich Sushi. Sudden currency

depreciation can increase the cost of imports of ingredients. The business must

proactively manage currency risk, develop effective risk management strategies,

and adapt to changing market conditions to navigate the complexities of exchange

rate volatility effectively.

SOCIO-CULTURAL FACTORS

 Enhanced Marketing Effectiveness through Demographics – Wrap N’ Roll

Sandwich Sushi can adjust its marketing tactics to appeal to particular consumer

segments by taking into account the demographics of its target audience.

Marketing campaigns could emphasize convenience and on-the-go snacking, for

 example, if the target group is primarily young professionals. In addition,

demographic analysis allows for product customization. Different age groups may

have distinct flavor preferences or nutritional requirements. Adapting the product

to meet these preferences can increase customer satisfaction and loyalty.

 Health Trends – Wrap N’ Roll Sandwich Sushi might benefit from the growing

trend toward healthier eating habits as health consciousness increases. Stressing

the snack’s nutritional advantages such as its low calorie or nutrient-dense nature

can attract customers who are actively looking for healthier snack options.

Sandwich Sushi can differentiate itself from rivals in the snack industry by

presenting itself as a healthier option. This can work especially well to draw in

customers that value wellbeing and health while making food selections.

 Cultural Preferences - achieving commercial acceptance for Sandwich Sushi

requires adjusting its flavors to conform to customer preferences. It might

increase a product’s appeal to accommodate to the distinct taste profiles and

flavor preferences of other cultures. Additionally, designing marketing messages

that connect with people from different cultural backgrounds is essential. This is

known as cultural sensitivity in marketing. A connection with customers can be

established through culturally relevant marketing. A more genuine and meaningful

relationship between Wrap N’ Roll Sandwich Sushi and its consumers can be

developed by introducing features that speak to the target audience’s cultural

background.

TECHNOLOGICAL FACTORS
 Digital Marketing - encompasses various online strategies and tactics used by

Wrap N’ Roll business to promote the products, engage with customers, and drive

conversions. Through a website, social media profiles, and digital marketing

channels allows Wrap N’ Roll business to reach a wider audience, attract new

customers, and promote the products effectively. Digital marketing offers

businesses a cost-effective, measurable, and highly targeted approach to reach and

engage audiences in today's digital landscape. By leveraging a combination of

digital marketing channels and strategies, Wrap N’ Roll business can increase

brand visibility, generate leads, drive sales, and build lasting customer

relationships.

 Automation – is the use of machinery, or technology to carry out operations,

workflows, or processes with the least amount of human involvement. Enabling

them to streamline operations, improve efficiency, reduce costs, and enhance

competitiveness. Automated machinery can perform tasks at a faster rate and with

greater consistency than manual labor. This can help the Wrap N’ Roll business

ensures the consistency in product quality. Achieving consistent product quality is

essential for the business to meet customer expectations, build trust, and maintain

competitiveness in the marketplace.

 Innovation – is the introduction of new ideas, products, processes, or

technologies that create value and drive progress. Innovation fuels economic

growth, enhances competitiveness, and enables business to meet evolving

consumer needs. By utilizing innovation, Wrap N’ Roll can differentiate the

product in the marketplace to its competitors. Innovation gain competitiveness,

 staying in market trends, and technological advancement, this can maintain

relevance and outperform rivals in the snack food industry.

LEGAL FACTORS

 Intellectual Property Law – intellectual property laws protect Wrap N’ Roll

businesses' intangible assets, including product name, logo, copyrights, patents,

and trade secrets, from unauthorized use, or infringement. Business must

understand the intellectual property protection to prevent potential competitors of

using the same branding or imitate the product. In addition, Wrap N’ Roll

safeguards their intellectual property rights through registration, enforcement, and

licensing agreements to maintain competitive advantage and prevent

infringement.

 Food Safety Regulations – regulations specify proper practices for food handling

and preparation in Wrap N’ Roll business, storage, and its transportation to

prevent contamination. This includes guidelines for hygiene, sanitation,

temperature control, and cross-contamination prevention in food processing

facilities. The business ensures product safety, and builds trust with consumers in

a highly regulated.

 Labor laws – labor law establish minimum wage rates that employers must pay to

employees for their work. The purpose of minimum wage legislation is to

guarantee that workers receive fair compensation for their labor and provide a

basic standard of living to support themselves. Employers of Wrap N’ Roll must

comply minimum wage requirements set by federal, state, or local authorities.

ENVIRONMENTAL FACTORS

 Climate Change – climate change can disrupt supply chains by affecting the

availability and quality of raw materials or ingredients. To mitigate these

challenges, Wrap N’ Roll business must proactively enhance and assess supply

chain transparency and visibility to monitor possible risks throughout the supply

chain. This proactive risk management is essential for sustaining success in

business.

 Waste Management – effective waste management promotes public health,

protecting the environment, and conserving resources by responsibly handling

waste materials, recycling, and disposal practices. This would also help lessen the

product footprint on the environment and Wrap N’ Roll enable to be committed as

responsible to the environment.

 Sustainability of Product – refers to its ability to provide or meet the needs of

customer preferences. Consumers in the food industry, are seeking for a

sustainable products that are designed or manufactured in ways that minimize

environmental impact. By focusing sustainable practices in its product packaging

and overall operations, Wrap N’ Roll can build a good image of the business.

PORTER’S 5 FORCES

Wrap N’ Roll applied Porter’s analysis to assess its competition in the market.

Vaidya (2023) suggests that Porter’s Five Forces, a model that scrutinizes five

competitive forces influencing every industry, can be employed to determine the

strengths and weaknesses of an industry. By doing so, the business can assess its
competitive advantage concerning potential customers and indirect competitors within

the market.

Rivalry among Competitors

Due to the absence of direct competition in the market, the rivalry among competitors is

low and Wrap N’ Roll Sandwich Sushi can excel and generate more profit. Being new to

customers’ tastes, it has the potential to convince them to switch to a healthier and

affordable snack.

Potential Entry of New Competitors

The potential entry of new competitors in Sandwich Sushi is low since it doesn't require a

large amount capital, which leaves it open to competition from other vendor offering

comparable goods. Also, the simple process of making sandwich sushi and accessible

supply make the production easier. Moreover, it does not need special skills or

knowledge to make sandwich sushi and start the business.

Potential Development of Substitute Product

There is high potential substitute in the product including the pancake, burger, and other

snacks that are already exist in the market, they also offer affordable snacks which can

attract more customers.

Bargaining Power of Suppliers

Due to no other competitors who are selling the same product, the bargaining power of

suppliers is high. This means that the business has more power when negotiating with

suppliers, in terms of sandwich, lettuce, cucumber, ham, and cheese as our needed

ingredients. It allows the business to ensure the terms and agreement for acquiring

necessary ingredients.
Bargaining Power of Consumers

The bargaining power of consumers is high, because potential buyers are students,

faculty, and staff from NMSCST located at Purok 3, Labuyo, Tangub City. The strategic

placement of the business stall along their regular route entices them to make purchases.

On the other hand, customers are price sensitivity; they consider the price of the product

before they decide to purchase. While the owners of Wrap N’ Roll must consider the

potential for switching costs based on what customers are willing to pay. Even though the

product is affordable, customers still have numerous alternative options, some of which

are priced lower, provide consumers with choices. Furthermore, the moderate size of the

consumer base enhances their bargaining power in influencing product preferences and

pricing decisions.

SWOT MATRIX

SWOT analysis, as articulated by Will Kenton in 2023, is a framework employed for

assessing a company’s competitive standing and formulating strategic plans. This

approach involves the evaluation of both internal and external factors, considering

strengths, weaknesses, opportunities, and threats. The analysis extends to an examination

of current circumstances as well as potential developments in the future.

Table 6
Wrap N’ Roll Sandwich Sushi SWOT Analysis
Opportunities Threats

O1. Social Media Presence T1.Weather/Natural

– Wrap N’ Roll used on Disasters - can damage
Facebook Page, so it critical infrastructure like
enhances online product roads, and utilities. This can
promotion, increased hinder business operations
business popularity, reach a and lead to increased
wider audience, and engage repair and maintenance costs.
with customers. T2. Regulatory Challenges
O2. Increasing Demand for – changes regulations in food
Innovative Snack- The trend industry or compliance
of consumers seeking new requirements could pose
and unique food experiences challenges for Wrap N’ Roll,
creates an opportunity for required to monitor and adapt
Wrap N’ Roll Sandwich the legal standards
Sushi to capture a share of continuously.
the market. T3. Changing Consumer
O3. Partnership - Preferences – This is
Collaborating with retailers because consumers may
can enhance distribution switch to competitors who
channels and increase market better understand and cater to
reach of Wrap N’ Roll their changing needs and
Sandwich Sushi. wants.
O4. Mobile Marketing - The T4. Inflation Rate - This
widespread adoption of factor may lead to higher
mobile devices, smartphones, prices for consumers that
and tablets presents makes difficult for business
opportunities for businesses to compete and can cause to
to engage with consumers’ lower profits.
on-the-go and deliver T5. Supply Chain
seamless, mobile-optimized Disruption - can cause
experiences. significant financial losses
O5. Health Trend – The due to delayed or canceled
focus on using healthier orders of ingredients or raw
ingredients aligns with the materials and production, as
ongoing trend towards health- well as lost sales and market
conscious eating, offering a share.
market opportunity.
 Strength Strength and Strength and Threats
Strategies
S1. Brand Flexibility: Being Opportunity Strategies
S1, T1, T3. To be
a newcomer gives the brand S1, S2, O1, O3.The strategy
competitive, the company
more flexibility, allowing it to is to continuously develop
must continue to research its
pivot and adjust strategies and enhance various
rivals, be flexible, build a
based on feedback from the iterations of the product in
strong supply chain, preserve
market and trends. response to consumer
its financial flexibility, and
S2. Unique and Innovative preferences, tastes, and health
generate original ideas.
Product: WRAP N’ ROLL requirements. In advertising

Sandwich Sushi stands out campaigns, product S3, S2, T2. The company

with its creative use of squash packaging, and promotional must be flexible and

and potato, offering a unique materials, highlight the inventive in order to maintain

snack option in the market. product’s distinctiveness. uninterrupted production

S3. Sustainable Ingredient Draw attention to the unique while preventing strained

Sourcing: If WRAP N’ tastes and sensations that relationships with suppliers.

ROLL Sandwich Sushi uses distinguish WRAP N’ ROLL

S4, S5, T4, T5. Gather
sustainably and locally Sandwich Sushi from other
consumer preferences
sourced ingredients, it can types of appetizers.
through surveys, and adjust
appeal to environmentally
S3, O2, O4. Think about marketing to reflect current
conscious consumers, adding
using environmentally trends. Use intellectual
a further layer of
friendly packaging, and make property laws to safeguard
attractiveness to the brand.
it obvious that the company the distinctiveness
S4. Flexibility in Marketing is making an effort to obtain its of your brand. Use story to

Communication. Because of ingredients ethically. Create a evoke feelings of loyalty and

the product’s creative nature, thorough business plan and emotional connection. Keep a

WRAP N’ ROLL Sandwich proposal to draw in possible tight eye on the market and take

Sushi is able to create marketing financiers. Clearly state the legal action against imitations.

messages that are adaptable and distinct selling point, room for Remain knowledgeable about

emphasize different features of expansion, and market food regulations; collaborate

the brand, such as its distinctive opportunities that make with regulatory organizations for

flavors, nutritional benefits, and Sandwich sushi from WRAP N’ adherence and problem solving.

sustainability, in response to ROLL is a worthwhile purchase.

changing market trends.

S5. Brand Story: WRAP N’ S4, S5, O5. Create a captivating better align marketing efforts

ROLL Sandwich Sushi is able to brand narrative that conveys the with the health trend.

establish a personal connection drive, principles, and history of

with its customers by WRAP N’ ROLL Sandwich

highlighting the ideals and Sushi. Distribute this story on a

journey behind the product variety of platforms, building

through its unorthodox emotional ties to the customers.

ingredient selection, which Emphasize the nutritional

creates a captivating tale for advantages of Sandwich Sushi to

brand storytelling.
 Weaknesses on the distinct features of

W1. Limited Recognition of sandwich sushi through

Brand: As a WRAP N’ ROLL packaging, in-store displays, and

Sandwich Sushi, a newbie, must internet channels. A strong

Weaknesses and business plan can help you draw
overcome the difficulty of
Opportunities Strategies
raising initial recognition of its in funding and support by
W1, O1, O3. Increase brand
brand. To properly present the demonstrating your potential for
visibility by using influencers,
product to the market, efforts expansion.
innovative content, and dynamic
must be made. social media marketing. Weaknesses and
W2. Dependency on Specific Threats Strategies
Regularly introduce novel food
components: Reliance on W1, T1, T3. Increase brand
options, highlighting
components such as potatoes awareness through focused
distinctiveness in marketing
and squash can lead to variations marketing that highlights USPs
initiatives. Add complimentary
in manufacturing costs or via collaborations, social media,
snacks to the lineup to diversify
vulnerabilities in the supply and original content. To stay
it and keep it in step with
chain, which can affect the ahead of the curve, consistently
consumer trends and
stability of the firm as a whole. innovate and provide new tastes
preferences.
W3. Market Education: to drive differentiation. Develop
W2, W3, O2. By forming
Focused marketing initiatives robust supplier relationships,
agreements with several
and resources may be needed to diversify your supply chains,
suppliers, you may diversify the
inform customers about the and put backup plans in place in
sources of ingredients and
special advantages of the case of emergencies to ensure
bolster the durability of your
sandwich sushi. resilience.
supply chain. Teach customers
W3, W2, T2. Reduce supply having backup plans. Inform to stay adaptable. Collecting

chain interruptions by them about the advantages of input and quickly modifying

diversifying your sources of sandwich sushi with interesting product offers in response to

potatoes and squash and by online content. Observe trends shifting consumer preferences.

W4. Danger of Imitation: W4, W5, O4, O5. Protect the W4, W5, T4, T5. Use patents

Because the product is integrity of your brand with and trademarks to protect

unique, there is a chance that patents and trademarks, and your intellectual property.

others will copy it. As a deal with copycats quickly. Take immediate legal action

result, the brand needs to put Develop trust by being open to stop imitations. Establish

strong measures in place to and honest with one another, trust by communicating

keep its uniqueness safe. providing the brand’s history, openly and by providing

W5. Restricted Track dedication to excellence, and references and success

Record: At first, gaining the pertinent certifications. stories. Keep up with

trust of customers may be Increase distribution by regulations, work together to

difficult if one has a limited working with well-known ensure compliance, and take

track record. Establishing shops and take use of proactive measures to resolve

reputation and reliability will alliances to get more legal issues.

be essential for long-term attention. In marketing, stress

success. the nutritional advantages of

sandwich sushi to appeal to

consumers’ growing health

consciousness.

Competitor Analysis
 Wrap N’ Roll Sandwich Sushi faces competition from indirect competitor only since the

innovative snack is new to the market. This strategic assessment involves a thorough

examination of current and potential competitors, encompassing an understanding of their

products, marketing and sales strategies, customer base, as well as strengths and weaknesses.

Direct competitors are those offering or selling similar products, while indirect competitors

include businesses within a 1.5-kilometer radius of the location that sell products relevant to the

business. This comprehensive understanding of the competitive landscape is crucial for Wrap N’

Roll Sandwich Sushi to adapt and refine its strategies to effectively position itself in the market.

Table 7
Wrap N’ Roll Sandwich Sushi Competitors Analysis
INDIRECT BUSINESS PRODUCT
COMPETITORS DESCRIPTION
Street Food Vendors As they both provide a Kamote cue,
wide assortment of snacks Fishball, Isaw, &
and meals, street food Betamax (grilled
sellers and Wrap N' Roll blood)
Sandwich Sushi are in
direct competition with
one another. Since they
sell snack goods,
they are essentially an
indirect competitor.
Street food and
Wrap N' Roll compete
for the same market,
aimed to attract customers
looking for a range of
filling snacks and meals.
Both businesses cater to
 customers looking for
convenient and varied
food options.

Marketing Research

Marketing Research is the methodical collection, documentation, and examination of

quantitative and qualitative data regarding matters concerning the marketing of goods and

services. Finding and evaluating the ways that shifting components of the marketing mix affect

consumer behavior is the aim. According to Kotler (2017), marketing research is systematic

problem analysis, model building and fact-finding for the purpose of improved decision-king and

control in the marketing of goods and services. Marketing research is any set of techniques used

to gather information and comprehend a business target market. This might include primary

research on brand awareness and customer satisfaction or secondary market research on market

size and competitive analysis.

Demand Analyisis

The researchers used market survey analysis to assess the level of demand for Sandwich

Sushi product in Purok 3, Labuyo, Tangub City, Misamis Occidental near Northwestern

Mindanao State College of Science and Technology. Carroll (2022) stated that market survey

research involves analyzing a given market in order to gain insight into the buying potential and

attributes of the target audience for a product or service. The main goal and objective of a market

survey are to collect data surrounding a target market such as competitor analysis, pricing trends,
and customer expectations. By doing so, the success of a new avenue can be assured and these

surveys can be contributory in the product marketing and featured enhancement.

Market Segmentation Process

In this study, researchers used marketing segmentation process determining the actual

demand of Sandwich Sushi product in year 2024. The researchers used this process to identify

the purchasing power of potential customers in buying sandwich sushi in Purok 3, Labuyo,

Tangub City, Misamis Occidental near Northwestern Mindanao State College of Science and

Technology.

Marketing Strategies

A marketing strategy serve as a company’s roadmap to create customer value and

establish profitable relationships. Wrap N’ Roll Sandwich Sushi employs product differentiation

through its logo, consistent online advertising , and a Unique Selling Proposition (USP) to

position its products distinctly in the consumer’s mind. According to Omer Farkash (2022),

marketing strategy is a long-term, forward-looking approach and an overall game plan of any

organization or any business with the fundamental goal of achieving a sustainable competitive

advantage by understanding the needs and wants of customers. This approach aims to make

Wrap N’ Roll Sandwich Sushi stand out, ensuring a clear and desirable presence in the

competitive market.

Product and Branding Strategy

Wrap N’ Roll entered the snack market in a very new and exciting way by introducing its

creative product, Sandwich Sushi. The unique snack quickly captivated the interest and taste

buds of the entire community of Northern Mindanao State College of Science and Technology,
including students, faculty, and staff. Sandwich Sushi's uniqueness made it stand out from the

competition and generated interest among customers looking for something new and interesting.

Business Name. The name "Wrap N' Roll" effectively communicates the business's core

offerings and menu focus, like Sandwich Sushi. It evokes imagery of freshly prepared

wraps and rolls filled with delicious ingredients, enticing potential customers and creating

a clear brand identity. "Wrap N' Roll" is a memorable and evocative business name that

effectively conveys the essence of a food establishment specializing in sandwich sushi.

With its catchy business name, descriptive nature, and versatility, the name has the

potential to resonate with customers and draw them to explore the unique offerings of the

business.

Business Tagline – Wrap N’ Roll gladly present its tagline: “A taste you’ll Remember”.

Business Logo –
 Figure 20. Business Logo

White. Symbolizes the purity and freshness of the loaf bread, inviting customers to savor

its wholesomeness with every indulgent bite.

Beige. The gentle beige whispers of the artisanal craftsmanship imbued within the

wooden stick, evoking a sense of rustic charm and authenticity.

Yellow. Soft yellow hues cascade like liquid gold, symbolizing the creamy richness of

cheese that melts upon the tongue with tantalizing indulgence.

Green. Verdant greens burst forth with the vitality of nature, capturing the crispness of

lettuce and the succulent juiciness of cucumber, transporting taste buds to sun-kissed

gardens of flavor and freshness.

Pink. Pink tones embody the savory delight of ham and the creamy decadence of

mayonnaise dressing, adding a touch of culinary sophistication to the visual narrative of

the logo.

Product. The business bring a unique snacks that can attract customers and retain loyal

customer. Sandwich Sushi offers a convenient and a balance-diet that can help the attention span

and academic performance, preventing diseases and instilling healthy dietary habits. It is made

by a flattened sandwich and has a unique fillings such as ham, cheese, lettuce and cucumber.

Sandwich Sushi serves as a delightful option for morning and afternoon cravings, ensuring a

satisfying experience. This innovative snack is a healthier alternative to the traditional sushi rolls,

and is perfect for those on a diet. Taste the Sandwich Sushi, a delicious and healthy snack

tailored to meet the preferences of the discerning consumer.

Quality. The quality of Sandwich Sushi is exemplify by its unique bread roll with lettuce ,

cucumber ham and cheese inside, carefully crafted to deliver a flavorful and wholesome snack

experience like Sushi. The precise selection of ingredients ensures a balance of taste, offering a

distinct and enjoyable flavor profile. The dedication to quality extends into the preparatory

procedure, where Sandwich Sushi are made to be fun, tasty and satisfying in every bite.

Furthermore, the snacks are also marketed as a healthier option, appealing to those who are on a

diet and highlighting the brand's commitment to offering wholesome options in addition to

delectable ones. Sandwich Sushi aims to satisfy the sophisticated expectations of customers by

prioritizing taste, texture, and nutritional value in its high-quality offerings.

Pricing.

Place. The distribution strategy, often known as the location strategy, is crucial to business since

it dictates how goods are delivered to clients. In order to satisfy client requests, a well-designed

place strategy makes sure that products are available at the appropriate time, in the appropriate

amount, and in the appropriate location. It includes the location and method of manufacturing,

storage, and acquisition of the good or service. According to Yasar (2023) asserts that a product's

buying location plays a critical role in maximizing sales. Strategic positioning and effective

distribution methods can have a big impact on consumer happiness and sales. Wrap N’ Roll

location is located at Purok 3, Labuyo, Tangub City, Misamis Occidental, next to the Northern

Mindanao State College of Science and Technology and in front of a building that is now under

construction. On the other hand, supplies and ingredients come from Julies Bakeshop and KD

Meatshop. Wrap N’ Roll business take orders and expedite processes by reservations well in

advance, using Sandwich Sushi for marketing, sales, advertising, and order fulfillment to

guarantee a seamless and effective delivery on operating days.

Promotion. Sandwich Sushi has a multi pronged strategy for its promotion, which includes

direct product promotion, online platforms, and personal selling. This involves proactive

involvement to raise awareness as well as on-site sales at the food stand. Although online orders

have been received, they have been fewer than those from personal sales at first. The company

starts online orders by presenting its services on the Facebook page. Nevertheless, the company

keeps up a strong social media presence in order to attract potential customers and efficiently

promote its goods. Creating promotions that are specifically tailored to our target market is still

our top goal. Customers may now access online marketing resources, including posters and

images of satisfied consumers. Acknowledging the significance of catering to consumer

preferences and satisfaction, the enterprise persists in providing its items via the physical store,

guaranteeing a thorough and client-focused promotional approach.

People.

Marketing Expense

Marketing expenses include the funds a company spends on advertising and market its

products to consumers, paying for marketing and sales costs. For Sandwich Sushi, there were

expenses associated with communicating, especially when using social media platforms for
product marketing, such as Facebook. These costs are a part of financing a range of marketing

initiatives, market research, advertising campaigns, and sales initiatives designed to draw in, hold

onto, and engage clients. Conversely, selling expenses are related to the price of acquiring goods

for the company's regular operations. Essentially, selling costs and communication both play

crucial roles in influencing Sandwich Sushi's marketing environment, enabling efficient

consumer outreach and long-term business viability.

Table 11
Marketing Expenses
2024 2025 2026 2027 2028
Tarpaulin ₱250.00 ₱255.00 ₱260.10 ₱265.30 ₱270.61
Note: Yearly marketing expenses is budgeted at ₱250 and is expected to increase by 2% per
average inflation rate.
The expected costs for Tarpaulin marketing materials from 2024 to 2028 are shown in the

following table. The amounts, which begin at ₱250.00 in 2024 and go up every year, are the

approximate expenses that Sandwich Sushi will incur when using tarpaulin materials for

marketing. According to the memo, the annual marketing budget is expected to rise by 2%

annually, in line with the average rate of inflation, and is set at ₱250.00 in 2024. This implies that

the marketing budget allotted annual expenses for tarpaulin materials in particular will increase

year over year until they reach the corresponding quantities shown in the table. This method of

budgeting takes inflation into account and produces a projection for efficient financial planning.
II. MANAGEMENT ASPECT

Management aspect covers business name, and its type of organization, the

Vision, Mission, goals, organizational structure, manpower, job description, recruitment

and selection, the policies regulation and viability of the management.

Vision
 Wrap N Roll commits to offer the best quality of snack experience and be able to

provide consistently to the demand of our customers while maintaining high quality of

business in Tangub City.

Mission

To be accountable to both the customers and the employees, to deliver outstanding

sandwich sushi with a unique twist that fulfills Tangubanon’s appetite, to provide possibilities for

the suppliers, and to respect each employee’s value.

Business Philosophy

Wrap N’ Roll simply wants to grow the business. As an example of an ecologically

sustainable firm, we are committed to using our product to benefit the company, society, and

individuals by opening chances. In addition, when striving for success, we also directly apply

employees’ morals and performance by managing them through many areas of our operations

and the company’s ideals.

Form of Business Organization

The proponents opt to form business partnership under the management of a group

namely: Mae Angelica R. Almidor, Myrnalisa M. Alimoren, March Mae P. Anore, Hannivil A.

Olor, Remvie D. Ondo, Michell V. Nayon and Ronamy L. Ongcoy, which will be in Barangay

Labuyo, Tangub City. The business identifies the type of business which is the Partnership

because we shared capital equally and divided the profit. According to Tuten, (2001) that

partnership identifies to initially formed to increase service and to improve its competitive

advantage for the future business. Lastly, the partners do the tasks for the success of this study.
The funding of the general operation and other financial demands will be from the savings

partners and invest equally in their shares.

The Wrap N Roll, business applied Barangay Micro Business Enterprise (BMBE) in accordance

to RA 9178 Section 3 (a), refers to any business entity or enterprise engaged in the production,

processing or manufacturing of but exclusive of the land on which the particular business entity’s

office, plant and equipment are situated, shall not be more than Three Million Pesos

(P3,000,000.00) shall be exempt from the coverage of the Minimum Wage Law, that all

employees covered under this Act shall be entitled to the same benefits given to any regular

employee such as social security and healthcare benefits. Furthermore, all BMBEs shall be

exempt from tax for income arising from the operations of the enterprise.

Types of Business

The Nature of the business is manufacturing with the help of the equipment and tools by

producing the product. According to Sun (2002) that manufacturing in the business contributes

improvement to achieve the main function that can give positive influence and in strategic

decision in making the procedure.

Legal Requirements

A business permit proves that you have a legitimate business recognized by the

local government. And of course, this gives confidence for your customers to transact
 with your business (Mallari, 2021). Below are the necessary legal requirements needed

by Wrap N’ Roll. 1. Barangay Micro Business Enterprise (BMBE)

Wrap N’ Roll acquires Barangay Micro Business Enterprise to exempt the business

(3,000,000 below capital/assets) upon paying the minimum wage of workers and to be

exempted from some of the government taxes.

 Taxpayer Identification Number (TIN).

 Certificate of Registration from the BIR.

 Certificate of Registration from the DTI, SEC or CDA.

 Mayor’s Permit of Municipal Business Permit.

 An affidavit by the owner that the business qualifies as BMBE, including the Sworn

statements of Assets and Liabilities with supporting documents attached.

 Photos of the building and its assets (equipment and plants), not including cash,

receivables, and other intangible assets.

 Loan Contract if any

 Income-tax Return (ITR)

2. Securities and Exchange Commission (SEC)

It is necessary to register our business with the SEC for it to be recognized as a legal

entity that can carry on business, issue receipts, exchange financial assets, and be granted

specific rights under local corporate and investment laws. Required documents for

submission:

 Name Verification Slip – This can be secured through the SEC Company Registration

System (CRS)
 Copy of Articles of Incorporation and By-laws or Articles of Partnership

 Treasurer’s Affidavit/Authority to Verify Bank Account

 Registration Data Sheet

 Written undertaking to change the corporate name by any Incorporator or Director,

Trustee, Partner

 Bank Certificates of Deposit (notarized in a place where the bank is located)

 Other Additional Requirements

3. Barangay Unit

To conduct business in Tangub City legally, Wrap N’ Roll must obtain a barangay permit.

Additionally, it implies that our business complies with all local government regulations.

4. City or Municipal Office (Business Permit and Licensing Office)

Wrap N’ Roll own its own food stall; therefore, the management must comply with all

Tangub City requirements to operate legally. As a result, it allows our business to operate in

the jurisdiction in which we are registered. Certificates required for business permit

application make sure you have the following documents for your business permit

application.

a) Fire Safety Inspection Certificate

To get this certificate, you must have the following:

 Building permit and building plan

 Barangay Business clearance

 Fire insurance coverage

  Proof of compliance to requirements and recommendations from fire safety

inspectors

b) Sanitary Permit

For the sanitary permit, the requirements are:

 Most recent chest x-ray results of the business owner

 1×1 photo

 Inspection certificate of the establishment

 Receipt of paid Sanitary Permit Fee and Sanitation Inspection Fees

 Medical Certificate and Health Card issued by the City Health Officer

c) Building Permit and Electrical Inspection Certificate Business permit

application

Requirements:

 Building plans

 Lot plan

 Clearances from the homeowner’s association, barangay, or any other authorized

offices

 Fire safety requirements

 Contract of lease and authorization of owner (if rented)

 Title, tax declaration, a tax receipt (if owned)

 Contractor’s business permit

 Sketch of your business location

 Bill of materials, specifications, structural computation

 Copy of License of the Engineer

 Certificate of Occupancy

d) To get a Certificate of Occupancy, here are the things you need to provide:

 Images or photos of the site

 Fire Inspection Certificate

 Locational Clearance

e) For the location clearance, submit the following:

 Pictures of the site

 Fire Inspection Certificate

 Building Permit

 Authorization letter from the owner (if rented)

 Electrical Permit

 Sanitary Permit

 Certification of Non-Improvement

 PRC License /PTC of the Engineer

 Electric Utility Connection

f) For the electric utility connection, these are the requirements:

 Letter of request from the owner

 Electrical plan
 Copy of Lease Contract, Transfer of Certificate Title (TCT), or Deed of Sale
 Company SSS number or Tax Identification Number (if SEC/DTI Registration is
not available)
5. Job Environment and Safety Measures

The Occupational Safety and Health Standards provide that every company shall

keep and maintain its workplace free from work hazards that are likely to cause physical

harm to the workers or damage to property. Thus, the worker is entitled to be provided by

the employer with:

A. Appropriate seats, lighting, and ventilation.

B. Adequate passageways, exits and firefighting equipment.

C. Separate facilities for men and women.

D. Appropriate safety devices like protective gear, masks, helmets, safety boots, coats, or

first-aid kits.

E. Medicines, medical supplies, or first-aid kits.

F. Free medical and dental services and facilities.

G. Employers must provide their employees with the following instruments and/or working

stations:

H. Appropriate protective equipment and clothing such as overall head coverings, goggles,

gloves aprons and respirators.

I. A properly designed exhaust system and waste disposal, local exhaust, or general

ventilation to keep toxic fumes or gases away from workers’ breathing zone.

J. Adequate number of fire extinguishers in the workplace.

Hygiene and Sanitation

1. Proper hand sanitize Employees before entering at work, they should sanitize first their

hands to prevent viruses.

 2. Wearing Gloves, hairnet, and apron- the business applies every day in making the

production to prevent dust or any dirt’s that can be put directly to the product.

3. Cleaning Tools- The business also has cleaning tools to clean all the materials that have

been used in the entire production.

4. Wearing convenient attire – during the business operation, Employees must ware proper

and comfortable attire when making the production so that they can be flexible enough to

do the work.

Organizational Structure

Wrap N Roll uses Horizontal Organizational Structure where it is one of the most

common types of organizational structure where the chain of command goes from top to

down level. Functional Organization is best for smaller businesses that focus on a single

product. It can also be seen to establish performance to level up in the business. It is also

designed to help future employees to focus on the career path to reach their career (Nouri,

2019).

March Mae P. Anore

General Manager

Myrnalisa M. Alimoren Ronamy L. Ongcoy

Cook Cashier

The figure above shows the Wrap N’ Roll organizational structure. This implies

that all of the command and information comes from the general manager down to the

cashier and cook.

Duties and Responsibilities

1. General Manager

Job Summary: The general manager is accountable for all areas of the business and

directly manages all the workers daily. The general manager is the bridge to the

employees’ building relationships and prepares special reports about the effectiveness of

the business’ policies and operations.

Job Description: Primary responsibilities include making significant decisions,

managing the overall operations, and being responsible for creating, implementing,

planning, and integrating the strategic direction of an organization. Moreover, he/she is

responsible for maintaining accurate books on accounts payable and receivable, payroll,

and daily financial entries and reconciliations to oversee the Wrap N’ Roll, financial data

and compliance. They carry out daily accounting tasks such as monthly financial

reporting, general ledger entries, and payment and adjustment recording.

Job Specification:

 Must have great decision-making abilities and be able to manage her team

effectively.

 Must also be outstanding at motivating others to achieve their goals.

 High level of management and leadership skills.

 Must be a degree holder in business management.

 At least two (2) years of experience of being a business manager.

2. Cashier
 Job Summary: Provide friendly, responsive service to create an exceptional

experience for the customers. A cashier’s attitude directly affects how Wrap N’ Roll

will be perceived. The cashier is also responsible for thanking all the customers for

patronizing the business.

Job Description: A cashier is a retail professional who scans items to ensure prices

and quantities are correct, assists those who need help or advice on products, and

handles returns and exchanges when necessary. Furthermore, he/she must carry out in

handling the business online transaction, specifically the facebook page, online

orders, and online payments.

Job Specification:

 Must have a high school diploma.

 At least 6 months of experience of being a cashier.

 Must be at least 20 years old.

 Preferably a computer literate.

3. Cook

Job Summary: The cook must be capable of executing exactly on how to make the

product following the business’ recipe, assists others in the production process, and

maintains a clean, well-stocked, and organized work area.

Job Description: A cook plans, prepares, and cooks the product to ensure that

consumers have the best possible service and experience. They assist in keeping the

kitchen organized and the production is working well. Also, they are responsible for

delivering orders in nearby barangays. They guarantee proper food handling,

 cleanliness, and storage practices are followed. Additionally, part of the cooking task

is to purchase the needed ingredients.

Job Specification:

 Must have a high school diploma with a strand related to cooking.

 Must be at least 21 years old.

 Knowledge of cooking procedures and the safety rules for kitchen app equipment

 Able to work in a hot environment.

Above shows the internal workforce needed for the operation of the business. It

shows the job title, job summary, job description, and the job specification. In addition, it

gives the employee the clarity they need for their position and especially for the future

hires; it helps in boosting the operational efficiency by reducing confusion and

redundancies.

Recruitment and Selection

Wrap N’ Roll believes that everything in a business from production to client

interactions is influenced by manpower. A business will never be successful unless it has

inappropriate manpower. Wrap N Roll, along with its mission and vision, wants to

improve the labor force to help the business realize its objectives. Furthermore, the

business is looking for full-time workers.

An applicant must submit the following requirements:

1. Application Letter

2. Fully filled Bio data

 3. Barangay Clearance

4. Police Clearance

Identify need Recruitmen Sourcing & Assess & Selection & Onboarding for
& Develop
t Planning Advertising Interview Offer of Success
Position
Description Candidate Employment

Figure 18. Recruitment and Selection Process

The figure above depicts Wrap N’ Roll recruitment and selection process. It was

demonstrated that the first step in the recruitment process is to identify the need and

develop position descriptions. Following that is recruitment planning, sourcing, and

advertising. Following that, interview the candidates, followed by selection, and offer of

employment. Finally, there is success onboarding.

Hiring Process

This process helps the Wrap N’ Roll business to select and find the best applicant

that suits perfectly for the vacant job. It entails selecting people with the appropriate

qualification to fill a current or prospective job position. It is the process of making job

offers to qualify people. After identifying possible candidates, the following stage is to

assess their qualifications, traits, experience, capabilities, and other factors before

planning.

Hiring Procedure

Wrap N’ Roll believes that hiring qualified employees to fill positions is

beneficial to its overall performance. Wrap N’ Roll uses internal recruitment as a

 procedure of hiring and filling vacancies within the business. Everyone has been hired to

make a significant contribution to the company. When hiring the best candidates for open

positions, keep the following in mind. To be able to place the right people on the correct

road, will follow the proper employment process. If the hiring procedure is effectively

decided, the company can develop a consistent supply of staff. Furthermore, a hiring

process and policy are required to guide the application process.

Table 14
Manpower Working Schedule
Position Monday Tuesday Wednesday Thursday Friday
General 8:00 am - 8:00 am - 8:00 am - 8:00 am - 8:00 am –
Manager 11:00 am 11:00 am 11:00 am 11:00 am 11:00 am

1:00 pm - 1:00 pm - 1:00 pm - 1:00 pm - 1:00 pm –

5:00 pm 5:00 pm 5:00 pm 5:00 pm 5:00 pm

Cashier 8:00 am - 8:00 am - 8:00 am - 8:00 am - 8:00 am –

11:00 am 11:00 am 11:00 am 11:00 am 11:00 am

1:00 pm - 1:00 pm - 1:00 pm - 1:00 pm - 1:00 pm –

5:00 pm 5:00 pm 5:00 pm 5:00 pm 5:00 pm

Cook 6:00 am - 6:00 am - 6:00 am - 6:00 am - 6:00 am –

11:00 am 11:00 am 11:00 am 11:00 am 11:00 am

1:00 pm - 1:00 pm - 1:00 pm - 1:00 pm - 1:00 pm –

3:00 pm 3:00 pm 3:00 pm 3:00 pm 3:00 pm
The table above shows the working schedule of each personnel. The general

manager is required to work from 8:00 am to 5:00 pm to make sure the day-to-day

operation is running smoothly, will double check the receipts and sales, and to make
 plans at every end of the day to make the business better in operating. The cashier will

start at 8:00 am to 5:00 pm for giving the budget to the cook for purchasing ingredients

and managing every transaction of the business including the selling and returns of

exchanges to the customers and preparing to report to the general manager at the end of

the day. The cook is required to work from 6:00 am to 3:00 pm preparing the product,

also include the cleaning of the location.

Table 15
Employees Compensation
Position Wage Salary
General Manager 400/day 8,000
Cashier 250/day 5,000
Cook 300/day 6,000
Total 950/day 19,000

Position Daily Every 15 Monthly Annually 13th

Rate Days Month Pay
General ₱400 ₱4,000 ₱8,000 ₱96,000 ₱8,000
Manager
Cashier ₱250 ₱2,500 ₱5,000 ₱60,000 ₱5,000
Cook ₱300 ₱3,000 ₱6,000 ₱72,000 ₱6,000
Total ₱950 ₱9,500 ₱19,000 ₱228,000 ₱19,000
Compensation
The table above shows the compensation for Wrap N’ Roll employees. The

general manager’s monthly salary has been revealed to be 8,000.00. The cashier is paid

5,000.00 per month. Their sss, philhealth and pag-ibig contributions must be deducted

from their monthly salary.

Compensation and Benefits

 Pay provided by an employer to its employees for services rendered (i.e., time, effort, and

skill). This includes both fixed and variable pay tied to performance level (Swanepoel, 2014).

Abasar (2010), added that compensation is important for both employers and employees

regarding attracting, retaining and motivating employees. As per salary in Wrap N’ Roll, all

working personnel including general manager will have usual cut-off which is on the 15 th and

30th day of the month. Furthermore, all employees entitled for the compensation and benefits

such as SSS, Phil Health and Pag-IBIG.

Table 6
Monthly Deduction
Position Monthly Monthly Deduction
Salary
SSS PAG-IBIG PHILHEALTH
ER EE TOTAL ER EE TOTAL ER EE TOTAL
General ₱8,000 ₱690 ₱360 ₱1,050 ₱160 ₱160 ₱320 ₱320 ₱320 ₱640
Manager
Cashier ₱5,000 ₱435 ₱225 ₱660 ₱100 ₱100 ₱200 ₱200 ₱200 ₱400
Cook ₱6,000 ₱520 ₱270 ₱790 ₱120 ₱120 ₱240 ₱240 ₱240 ₱480
The table above shows the employee’s monthly salary deduction. The total monthly

deduction for the general manager is 640.00. The cook has the total monthly deduction of

480.00, while cashier has a deduction of 400.00.

Manpower Requirements

Wrap N’ Roll believes that everything in a business from production to client

interactions is influenced by manpower. A business will never be successful unless it has

inappropriate manpower. Wrap N Roll, along with its mission and vision, wants to

improve the labor force to help the business realize its objectives. Furthermore, the

business is looking for full-time workers.

An applicant must submit the following requirements:

 1. Application Letter

2. Fully filled Bio data

3. Barangay Clearance

4. Police Clearance

Training and Development

A program that aids businesses in attracting and retaining top employees,

improving job happiness and morale, increasing productivity, and increasing profits.

a) Formal training sessions

b) Team Building

c) Waste management

d) Training in Emergency preparedness (Earthquake Drill and Fire drill, etc.)

Management Policy

Policies play a key role in the organization. It is to ensure the guidance to give

regulation on the decision making of the entire process of the business.

 Internal Policy Recruitment Policy

 Application must be treated as a confidential view only by the Human Resource.

 The Employees or Staffs is responsible for shortlisting candidates at the first stage of

recruitment process.

 The Human Resource will decide to hire externally or internally.

 Adequate notice is given to the candidates at the date and time of the interview.
  Conduct an interview for individual performances. This can be the most useful exercise

for a candidate to be prepared and feel naturally better for themselves.

 Treat candidates equally and non-discriminatory.

 Tests should not be a disadvantage in any disabled person and make reasonable

adjustments to accommodate the needs of the candidate during the selection process.

Employment Orientation

Each new employee will receive a personal copy of a job description or so-called

handbook to know the company’s reporting details of the organization.

 Mission and Vision - the employee must know about the mission and vision of the

company to accomplish the goals of the organization.

 Days and hours of operation - The owner’s responsibility is to determine the business

hours and daily operation. The business must operate from Monday to Friday starting

from 8:00 am to 5:00pm.

 Hours of work - Employees should operate in the allowed operating condition as required

by the time to start the work. It should be the starting point where the assigned task starts.

 Break Time - Employees are required to have a one-hour lunch break, for them to be

always physically active in all such responsibilities. Drinking alcohol will be prohibited

during work.

Equal Employment Opportunity

The business must have to promote the emphasized equality of every employee to

both men and women.

  Discrimination - The business is implementing regarding in hiring in no discrimination

act. All employees must act with an equal religion and identity.

 Restroom - The business provides a comfort room for the employee.

 Employee Training - The business encourages the employees to have special training and

workshops to develop specific skills and to follow the regulations.

 Safety - The business itself stands for the welfare of the employees, in case of

emergency, to be aware of the responsibility, in terms of cooking and preparing the

production.

 Attendance and punctuality - Every employee is responsible for reporting to work on

time.

 Public Display of Affection - Public Display of Affection is not allowed in the business

like, holding and Forms of displaying affection when at workplace are socially

unacceptable and strictly discouraged.

 Employee Performance Appraisal - Formal appraisals for each employee’s performance

will be conducted at least annually.

Mandatory Benefits Policy

 Sick leave benefits - sick leave policy shall be granted to those employees who work

from time to time. All employees will accrue sick leave from the date of hire. Sick leave

for the general family is 12 weeks entitlement.

 Calamity Leave Benefits - Employees must be rendered at least (6) six months of service

to grant calamity leave with pay to those who were affected by the flood.
  13th Month Pay - Employees who have rendered at least 6 months of service in the

company shall be granted this benefit. The Company grants 13 th month pay on December

24 every year. The 13th month’s pay is equivalent to one month of employees’ basic

annual salary. If the employee rendered at least 6 months up to 11 months, they receive

13th month pay by using the formula below.

(Monthly salary x month of service) 12 months

Separation Pay

An employee’s entitlement to separation pay depends on the reason or ground for

termination of his or her service. The computation of the separation pay of an employee

shall be based on his or her latest salary.

 Retirement Plan

Computation Retirement = (Basic Month Pay x.050) years of service

= ₱ (13,013.00x 0.50) 10

= ₱ 65,065.00

PAY RULES

Pay rules shall adhere and comply with existing laws and provisions set by the Department of

Labor and Employment (DOLE).

External Policy Conflict of Interest

No employee shall conduct a personal, project, or professional that requires any corporate

working time that is in competition to or conflicts with any phase of the company business
without the consent of the owner. The company may prohibit an employee from working for a

competitor on a part-time basis to prevent the revelation of confidential information.

 Resignation Policies Notice of resignation.

Employees are encouraged to provide two weeks’ notice to facilitate a smooth transition

out of the organization. If an employee provides less notice than requested. Eligibility for

rehire. Employees who resign in good standing under this policy and whose documented

performance is above average under the organization’s performance management system

will be eligible for reemployment for a period of up to six months from the last date of

employment, with benefits tied to seniority reinstated in full. Former employees will be

considered for open positions along with all other candidates. Form of resignation notice. All

resignations must be confirmed in writing. Employees may wish to complete the Employee

Resignation Form provided by the company for this purpose or may submit other written

notice that must include the reason for leaving and the effective date. Employees who

verbally resign will receive a Confirmation of Resignation notice within 24 hours.

 Code of Ethics

1. Work environment. Employees should act with integrity, comply with honesty,

maintain a professional work environment, and comply with company policies.

2. Conflict of interest. It depends on the actions and integrity of its employees. It is

essential that they avoid relationships and activities that hurt, or appear to hurt, their

ability to make objective and fair decisions.

3. Protecting business. Employees should always act to protect company assets,

including physical, intellectual, and digital properties.

 4. Anti-bribery. Maintaining trustworthiness and reputation. Employees should always

do their work fairly, honestly, and legally.

5. Attendance is necessary. Employees are expected to be regular and punctual in

attendance. This means being in the office, ready to work at starting time each day.

6. Absence without notice. Employees who are unable to work due to illness or an

accident should notify the management. This allows the company to arrange for

coverage of their duties and helps others continue to work in their absences.

 Disciplinary Action

1. Wrap N’ Roll employees should respect each other peers.

2. Identifies and standardizes procedures for responding to incidents that violate the

company.

3. Wrap N’ Roll business should have legal protection.

4. Inform employees about unacceptable behaviors

5. Require documentation and collected evidence of employee behavior issues.

III. TECHNICAL ASPECT

The technical component is essential to assessing the project's efficacy because it

examines important aspects of the intended procedure. This entails a detailed analysis of

the labor and material requirements, logistical factors, and technology used in the

creation and provision of the desired goods or services. It also includes things like the

products' shelf life and the planned storage schedule. This thorough examination of the

technical aspects guarantees a comprehensive of the project's operational effectiveness

and viability.

Product Description

Wrap N’ Roll presents Sandwich Sushi, a delicious and nutritious option suitable

for both snacking and meals, catering particularly to health-conscious individuals and

those seeking nutrition-rich alternatives. This distinct and flavorful snack complements

well with banana ketchup and mayonnaise, offering a satisfying food experience. In a

commitment to environmental conservation, the decision to use a siomai plate as a

packaging 1 and a clamp shell as packaging 2 not only aligns with sustainability goals but

also contributes to the business's weekly revenue. Technologically innovative, the

product introduces a sandwich combine with cheese, ham, lettuce and cucumber as roll in

a stick ensuring a healthier option. Meticulous preparation ensures a well-balanced taste,

complemented by a vibrant logo showcasing the energetic sandwich sushi our main

product, lettuce and cucumber icon enhancing the overall appeal of Sandwich Sushi.

Table 2
Product Description
Product Description Size/Weight Packaging
 Sandwich An innovative snack Approximately For packaging-1,
Sushi that combine the 55 grams one stick of Sandwich
healthier and Sushi per serving in a
nutritious greener tempura plate, and
lettuce and cucumber. packaging- 2 are for
3-4 orders serve in
paper mealbox.

Pack with natural

goodness in its
affordable price.

Showcasing and
complemented with
vibrant logo
symbolizing actual
product and the main
ingredients.

Delectable sauces,
combining the flavor
of banana ketchup and
the creamy goodness
of mayonnaise.

Inspired by Sushi
Roll.
Table 21
Direct Material Unit Cost
Materials Cost (x) Quantity Total Cost Yield Cost Per
(y) (xy) (x) Unit (xy/y)
Sandwich ₱50/pc. 5 pcs. ₱250.00 100 ₱2.5
Cucumber ₱65/kl. 1/2kl. ₱32.00 100 ₱0.32
Lettuce ₱150/kl. 1/2kl. ₱90.00 100 ₱0.9
Ham (chicken) ₱60/pk. 7pk. ₱420.00 100 ₱4.2
Cheese ₱49/pc. 2 pcs. ₱98.00 100 ₱0.98
Total Direct Materials ₱890.00 ₱8.9

Table 22
Overhead Cost
Materials Cost (x) Quantity Total Cost Yield Cost Per
(y) (xy) (x) Unit (xy/y)
Oil ₱25/pack 2 packs ₱50.00 100 ₱0.5
Ketchup ₱9/pouch 2 pouch ₱18.00 100 ₱0.18
Mayonnaise ₱140/kl. 1/4kl. ₱45.00 100 ₱0.45
Barbecue Stick ₱10/pack 2 pack ₱20.00 100 ₱0.2
Siomai Plate ₱25/pk. 2 pack. ₱50.00 100 ₱0.5
Paper Mealbox ₱100/pk. 1 pack ₱100.00 100 ₱1
Total Overhead Cost ₱283.00 ₱2.83

Table 23
Direct Labor Cost
Cost (x) Quantity (y) Total Cost Yield (x) Cost Per
(xy) Unit (xy/y)
Cook 300 per day 300 100 ₱3
Total ₱3

Table 24
Supplier of Raw Materials
 Raw Supplier 1 Unit Quantity Total Alternative Unit Total
Material Price/kl Supplier Price/kl
Sandwich Julie’s ₱50/pc. 5 pcs. ₱250.00 Patty’s ₱70/pc. ₱350.00
Bakeshop Bakeshop

Ham (chicken) KD ₱60/pk. 7pk. ₱420.00 Manukang ₱60/pk. ₱420.00

Meat Shop Bayan

Cheese Prince ₱49/pc. 2 pcs. ₱98.00 KD ₱58.00/pk ₱116.00

Hypermart Meat Shop
Total ₱768.00 ₱886.00

The table above presented both primary and secondary sources of raw materials

for production on a large scale. These raw material suppliers were chosen based on their

cost-effectiveness relative to other potential suppliers in the city. The researchers have

been meticulously acquired prior canvassing in order to choose and identify these

alternative raw material sources.

Table 25
Overhead Alternative Suppliers
Raw Supplier 1 Unit Quantity Total Alternative Unit Total
Material Price/kl Supplier Price/kl
Oil Noning ₱25/pack 2 packs ₱50.00 Bebe ₱25/pack ₱50.00

Ketchup KD ₱9/pouch 2pouch ₱18.00 Bebe ₱9/pouch ₱18.00

Meat Shop

Mayonnaise KD ₱140/kl. 1/4kl. ₱45.00 Noning ₱140/kl ₱45.00

Meat Shop

Siomai Plate Prince ₱25/pk. 2 pack. ₱50.00 MR.DIY ₱25/pk. ₱50.00

Hypermart

Barbecue Stick KD ₱10/pack 2 pack ₱20.00 829 ₱10/pack ₱20.00

Meat Shop

Paper Prince ₱100/pk. 1 pack ₱100.00 MR.DIY ₱100/pk. ₱100.00

Mealbox Hypermart

Cling Wrap Prince ₱60/pk. 1 pack ₱60.00 MR.DIY ₱60/pk. ₱60.00

Hypermart
 Total ₱393.00 ₱393.00

The presented table enumerates primary and secondary sources of overhead

materials for production on a large scale. These raw material suppliers were chosen based

on their cost-effectiveness compared to other potential suppliers in the city. The

researchers have been meticulously acquired prior canvassing in order to choose and

identify these overhead alternative sources.

Table 26
Cleaning and Other Suppliers
Cleaning Supplier 1 Unit Quantity Total Supplier 2 Unit Total
Supplies Price Price
Alcohol Prince 79.00 1 79.00 TTHM 79.00 79.00
Hypermart

Disposable Prince 49.00 1 pack 49.00 TTHM 48.00 48.00

Gloves Hypermart

Tissue Prince 15.00 5 75.00 TTHM 20.00 100.00

Hypermart

Dishwashing Prince 30.00 1 30.00 TTHM 30.00 30.00

Liquid Hypermart

Garbage Bag MR.DIY 22.00 2 rolls 44.00 TTHM 22.00 44.00

Broom 8+8 30.00 1 30.00 829 45.00 45.00

Dustpan 8+8 31.00 1 31.00 829 50.00 50.00

The table shows an overview of the cleaning supplies obtained for Wrap N’ Roll

Sandwich Sushi the comprehensive production process. The business is committed to

preserving a hygienic environment throughout the manufacturing process, as seen by the

table, which highlights the importance of upholding cleanliness and strict hygiene

standards throughout every production cycle.

Table 27
Production Supplies and Suppliers
Items Useful Supplier 1 Quantity Unit Total Supplier 2 Unit Total
Life Price Cost Price Cost
Chopping 3 years MR.DIY 1 79.00 79.00 TTHM 89.00 89.00
Board

Knife 3 years MR.DIY 1 65.00 65.00 TTHM 70.00 70.00

Transparent 1 year TTHM 3 15.00 45.00 MR.DIY 89.00 267.00

Container

Hairnet 6 months TTHM 7 15.00 105.00 TTHM 25.00 175.00

Disposable 1 day Prince 1 pack 49.00 49.00 TTHM 48.00 48.00

Gloves Hypermart

Apron 6 months Prince 5 15.00 75.00 TTHM 20.00 100.00

Hypermart

Frying Pan 3 years TTHM 1 238.00 238.00 MR.DIY 278.00 278.00

This table shows the inventory of tools and equipment utilized by the Wrap N’

Roll, presenting the details such as the useful life of each tool and the corresponding

suppliers. The business's future strategy involves acquiring high-quality tools and

machinery with extended lifespans to enhance production efficiency and overall

operational capabilities.

Table 28
Communication Expense
February March Total
Communication Expense ₱30.00 ₱100.00 ₱130.00
Note: The average communication expense from the actual operation is 130 per month for 30
days operation.

Table 29
Transportation Expense
 February March Total
Transportation Expense ₱220.00 ₱440.00 ₱660.00
Note: The average transportation expense from the actual operation is 22php per day for 30
days operation.

Table 30
Rent Expense
February March Total
Rent Expense ₱250.00 ₱750.00 ₱1,000.00
Note: The table displays the rent expense related to the business's production site, where
manufacturing and product sorting take place before market distribution. It encompasses costs
such as electricity and water within the overall rent expenditure.
Table 31
Utilities Expense
Cost
Utilities Expense ₱200.00
Note: This table provides a detailed breakdown of Wrap N’ Roll Sandwich Sushi utilities
expenses, offering a comprehensive overview of the costs associated with essential services and
resources for the business.
Table 32
Depreciation Expense
Cost Useful Life Depreciation
Food Stall and Tarp ₱1,250.00 5 years ₱1,250.00
Electric Stove ₱499.00 5 years ₱499.00
Note: This table illustrates the depreciation expenses incurred by the food stall and tarp, electric
stove, outlining the reduction in the value of its assets over time. It provides a clear overview of
the financial impact of depreciation on the business's accounting records.
Table 33
Manufacturing Process
Sandwich Sushi Manufacturing Process of Raw Materials

Procedure in making Documentation Time

Sandwich Sushi
1. Flatten the Sandwich 2 mins.
2. Wash the Cucumber 10 secs.

3. Peel the Cucumber 3 mins.

4. Slice the cucumber into 3 mins.

small pieces

5. Wash the Lettuce 10 secs.

6. Half cook the Ham 2 mins.

7. Cut the cheese into 1 mins.
small pieces

8. Place the flattened sandwich 2 mins.

On a plate then add
half-cooked ham, cheese,
cucumber and lettuce.

9. Roll it after putting all

the ingredients. 10 secs.

10. Cut it into four rounds and 15 secs.

Skewer it with a stick.
 11. Take the Sandwich Sushi 30 secs.
into the clean tray.

12. Finished product. Ready

to Serve.
10 secs.

Total Minutes for filling, rolling and serving: 2 minutes & 35 seconds
Total Production Time per stick: 1min. & 12sec.

Shelf Life
The product's shelf life represents the duration during which it remains suitable

for consumption. In the instance of nutritious Wrap N’ Roll Sandwich Sushi, the shelf life

is limited to just one day since it contains ham. It is advised to consume them promptly to

ensure optimal freshness and prevent any unintended product spoilage.

Utilities Considered
The operational functionality of Wrap N’ Roll hinges on the consumption of

electricity and water for its day-to-day activities. An agreement has been reached,

stipulating a negotiated cost of ₱200.00 for 1 month period of operation involving the

utilization of both electricity and water.

One Production Run
The envisioned business conducts a singular production run daily, yielding a

capacity of 100 stick of Sandwich Sushi a day. This healthy and delicious sandwich sushi

rolled and served on a stick.

Manufacturing Timetable
In order to provide a well-organized and effective production process, the

manufacturing timetable is a methodical framework that allots certain time intervals for

each stage in the operating sequence. Sandwich Sushi has created a manufacturing

schedule that includes both normal and maximum times. The maximum timetable shows

longer timeframes to account for potential variances in production demands or

unforeseen obstacles. The regular timetable acts as a baseline, showing the standard

period for routine production. This dual strategy shows the business's dedication to

openness and strategic planning, allowing for efficient adaptability to changes in Wrap

N’ Roll Sandwich Sushi’ operating environment. Conversely, Wrap N’ Roll is making

deliberate investments in necessary equipment upgrades. To improve and expedite

Sandwich Sushi manufacturing, the company wants to buy an automatic flatbread maker

and cooking appliances including a stove and cheese slicer. These expenditures

demonstrate a dedication to satisfy the growing demand for their tasty and wholesome

snack while upholding exacting standards of quality. These equipment modifications,

which prioritize accuracy and efficiency will help Wrap N’ Roll business achieve its

ambitious expansion objectives while also enhancing overall production capabilities.

These investments, which are being made by the business owners full-time, are a crucial
 step towards a prosperous and sustainable future and provide customers with even more

delightful experience with every sandwich sushi product.

Manufacturing Capacity

Given the optimal utilization of resources and operating at normal capacity, Wrap

N’ Roll Sandwich Sushi is set to generate the following output;

Table 34
Normal Annual Manufacturing Capacity
Product Capacity per Day Capacity per Week Capacity per Year
(6 days) (52 weeks)
WRAP N’ ROLL 100 pieces 600 31,200
Sandwich Sushi
This table outlines Wrap N’ Roll Sandwich Sushi normal annual manufacturing

capacity. It produces 100 sticks daily, total of 600 sticks weekly, and achieving an annual

capacity of 31,200 sticks over 52 weeks. Moreover, to achieve its maximum capacity, the

business needs to utilize at least 1 cook. On which, it will be able to yield the following;

Table 35
Maximum Annual Manufacturing Capacity
Product Capacity per Day Capacity per Week Capacity per Year
(6 days) (52 weeks)
WRAP N’ ROLL 200 pieces 1,200 62,400
Sandwich Sushi
The projected manufacturing capacity, production capacity will be doubled since

business owners focus on the business full time. It is also a good opportunity to increase

the capacity of the production for the upcoming year so that there was also an expansion

in possible consumers as well as increase in sales.

Plant Location
 The Wrap N’ Roll Sandwich Sushi facility is located in Barangay Silanga,

Tangub City, within the province of Misamis Occidental. The accompanying image

illustrates the precise location of the plant. The selection of this site was driven by its

expansive production area, convenient access to water, and a well-equipped kitchen, all

pivotal for the manufacturing process. Moreover, the company has placed a stall in the

Labuyo, Tangub City to showcase and sell the finished goods. In order to accommodate

its growth, Wrap N’ Roll Sandwich Sushi intends to move to a larger location within the

next five years. The requirement for more production capacity, storage space, and

operating efficiency is what motivated the transfer to a larger facility. Wrap N’ Roll

intends to invest in a larger, more contemporary workspace in order to promote

innovation and excellence in food production, in addition to keeping up with its

aggressive expansion goals. This calculated move paves the way for a more resilient and

sustainable future and guarantees that Wrap N’ Roll Sandwich Sushi will continue to

entice customers with its tasty and nutritious products on a much greater scale.

Figure 31. Plant Location

 Figure 32. Stall Location
Production Facility Layout

Wrap N’ Roll Sandwich Sushi makes sure that the layout of the establishment

complies with worker safety regulations. The plan includes exit doors that can be used in

the case of an unexpected emergency and a readily accessible entrance for the workforce.

The trash can is positioned to the right of the flatting area and to the left of the exit door,

while the chopping area is thoughtfully situated next to the cooking area. Conveniently

placed on the left side of the restroom and to the right of the entry door is the first aid kit.

In addition, the bathroom is located directly beside the packaging area. Wrap N’ Roll

preparing to move to a larger and more secure facility as part of our effort in the coming

years as to increase productivity and lower the risk of accidents.

 Figure 33. Production Facility Layout

Figure 34. Production Facility

Plant Schedules

Wrap N’ Roll Sandwich Sushi will undergo daily production, the schedule begins

with the arrival and readiness of all staff members from 6:30 am to 7:00 am.

Subsequently, from 7:00 am to 8:00am, the team engages in flatting the bread and cutting

the cheese, cucumber and lettuce, followed by cooking the ham. The main production
 phase, involving combining all the ingredients in the bread and rolled the bread to be cut

and put in on the stick for the products to be sale, takes place during this time. A lunch

break is scheduled from 12:00 pm to 1:00 pm, after which the selling operation resumes

from 1:00 pm to 4:30 pm. The afternoon session is dedicated to both selling operations

and cleansing the equipment and the facility. The day concludes with a final 30-minute

period, from 4:30 pm to 5:00 pm, for wrapping up activities, cleansing, and closing the

operation. This schedule provides a structured and organized plan for the daily

Table 37
Plant Schedule
Time Activities

6:30 am – 7:00 am Arrival and readiness of all staff members.

7:00 am – 12:00 pm Flatting the bread and cutting the cheese,

cucumber and lettuce. Half cook the ham.

Rolled and cut to put in a stick, ready the

product to sale.

12:00 pm – 1:00 pm Lunch Break

1:00 pm – 4:30 pm Resume Selling Operation

4:30 pm – 5:00 pm Cleansing the equipment and the facility

then close.

Plant Safety

In order to ensure the success of the business, Sandwich Sushi had to prioritize the well-

being of its staff and operate from the ground up. Before beginning manufacturing, it is
necessary to verify that the product is readily used and that all necessary resources are available.

In order to ensure a seamless, economical, and productive functioning, the company made

considerable efforts to obtain the best tools and materials. If the company bears any blame for it,

it is their job to ensure that our production process and equipment are safe and effective.

Waste Management Disposal

The business will have a waste management system in place to ensure that the

surrounding areas and facilities are kept spotless. All of the rubbish that the business

produces while conducting business will be put in the garbage can and delivered to the

collecting place. Furthermore, waste management is essential because it protects the

ecosystem from the harmful impacts of organic and biodegradable waste components.

Garbage management, according to Mubaslat (2021), is the term used to describe the

various methods and techniques created and put into place to recognize, regulate, and

deal with the various kinds of garbage from generation through disposal.

IV. SOCIO-ECONOMIC STUDY

For a business, a socio-economic analysis is crucial because it provides a

comprehensive understanding of the intricate relationship that exists between the

company and the community in which it operates. This analysis explains how the

business impacts community development by examining the social and economic

processes. By using the knowledge gathered from these studies, companies can set

themselves up for long-term success and constructive community involvement by making

well-informed decisions, making a significant contribution to local economies, and taking

a leading position in social improvement. Additionally, it helps companies to match their

plans to the demands of society, creating a symbolic bond that transcends financial gain.

Government. Wrap N’ Roll Sandwich Sushi acknowledges its responsibilities to

pay taxes and actively supports both local and national government initiatives aimed at

advancing communities and the country's welfare. The company pays close attention to

tax laws and fulfills its tax obligations. In addition to having a favorable effect on the

state of the economy today, the higher tax payments are essential for promoting

prosperity in the future. Wrap N’ Roll seeks to cooperate with the government in

achieving the more ambitious goals for socioeconomic development.

Suppliers. Wrap N’ Roll Sandwich Sushi shows its dedication to the community

by only working with regional vendors. The purpose of this initiative is to empower and

uplift local suppliers by obtaining their products and integrating them into services that

meet the demands of customers. The company is aware that supporting regional vendors

helps the community's economy flourish. This strategy creates a win-win partnership for

the suppliers by guaranteeing them financial rewards and encouraging them to increase

their supply capacity going forward.

Customers. In order to satisfy its patrons, Wrap N’ Roll places an emphasis on

offering a product that upholds strict standards of food quality and hygiene throughout

the production process in addition to satisfying patrons' everyday demands. The pledge

also includes making sure that there is a steady and reasonably priced supply to satisfy

customer demand. By placing a high priority on client happiness and providing goods at a

reasonable price. The company wants to build and preserve a strong, long-lasting
 relationship with its clientele. This focus on the needs of the client helps Wrap N’ Roll

remain successful and relevant in the market over the long run.

IV. FINANCIAL ASPECT

To evaluate the financial performance and capability for Wrap N’ Roll business includes

two periods; (1) Results of current operations and (2) anticipates the operating outlook for the

next 5 years. This section provides financial assumptions considered in the preparation of

financial report. It also includes the presentation of Financial Statement, and its analysis, that

involves profitability Indices and Financial Ratio Analysis.

General Financial Assumptions

Table 39
Start-up Cost
START-UP COST
Licensing Fees
Mayor’s Business Permit 700.00
Barangay Business Permit 200.00
Purok Clearance 50.00
DTI Permit 500.00 ₱1,450.00

1 Month Operation
Direct Materials 26,700.00
Direct Labor 9,000.00
Overhead 8,490.00 ₱44,190.00

Equipment
Electric Stove 499.00 ₱499.00

Production Supplies
Chopping Board 79.00
Knife 65.00
Transparent Container 45.00
Hairnet 105.00
Disposable Gloves 49.00
Apron (5pcs) 75.00
Frying Pan 238.00 ₱656.00

Cleaning Supplies
Alcohol 79.00
Tissue 75.00
Dishwashing Liquid 30.00
Kitchen Towel 15.00
Garbage Bag 22.00
Broom 30.00
Dustpan 31.00 ₱282.00

Other Supplies
Cling Wrap 60.00 ₱60.00
Source of Fund

30 DAY ACTUAL OPERATION

FINANCIAL STATEMENT

Table 40
WRAP N’ ROLL SANDWICH SUSHI
Labuyo, Tangub City
Statement of Comprehensive Income
30 Days
Gross Sales ₱84,280.00
Cost of Goods Sold ₱0.00
Gross Income ₱0.00
Less: Operating Expenses
Communication Expense
Transportation Expense
Rental Fee
Utilities Expense
Depreciation Expense
Salaries Expense
Marketing Expense
Licensing Fees
Total Operating Expenses ₱0.00
 NET INCOME ₱0.00

Table 41
WRAP N’ ROLL SANDWICH SUSHI
Labuyo, Tangub City
Statement of Financial Position
30 Days
ASSETS
Current Assets
Cash 0.00
Merchandise Inventory 0.00
Total Current Assets 0.00
Noncurrent Assets
Furniture and Fixture 0.00
Accumulated Depreciation (0.00)
Food Stall 0.00
Accumulated Depreciation (0.00)
Total Noncurrent Assets 0.00
TOTAL ASSETS 0.00

LIABILITIES AND PARTNER'S EQUITY

Liabilities
SSS and PhilHealth Payable -
Total Liabilities -

Partner’s Equity
Almidor, Capital 0.00
Alimoren, Capital 0.00
Anore, Capital 0.00
Nayon, Capital 0.00
Olor, Capital 0.00
Ondo, Capital 0.00
Ongcoy, Capital 0.00

Total Partner’s Equity 0.00

TOTAL LIABILITIES AND
PARTNER'S EQUITY ₱0.00
Table 42

WRAP N’ ROLL SANDWICH SUSHI

Labuyo, Tangub City
Statement of Cash Flows
30 Days
Cash Flow from Operating Activities
Cash Inflows
Receipts from sales 0.00
Total Cash Inflows 0.00
Cash Outflows
Pre-Operating Expenses
Purchases
Payment of Salaries 0.00
Payment of 13th Month
Payment of Marketing Expense
Payment of Rentals
Payment of Repairs and Maintenance
Payment of Utilities Expense
Remittance of SSS and Philhealth
Payment of Permits, Taxes and Licenses
Total Cash Outflows 0.00
Cash Provided by (Used In) 0.00

Cash Flows from Investing Activities

Cash Inflows
Total Cash Inflows -
Cash Outflows
Purchase of Furniture and Fixtures of equipment 0.00
Construction of Food Stall -
Total Cash Outflows 0.00
Cash Provided by (Used In) (0.00)

Cash Flows from Financing Activities

Cash Inflows
Cash received as investment by Owner's Capital 0.00
Total Cash Inflows 0.00
Cash Provided by (Used In) 0.00
Net Cash Provided By (Used In) 0.00
Cash at the Beginning of the Period -
Cash at the End of the Period 0.00
Table 43

WRAP N’ ROLL SANDWICH SUSHI

Labuyo, Tangub City
Statement of Changes in Partner’s Equity
30 Days
Partner’s Equity
Beginning Balance
Almidor, Capital 0.00
Alimoren, Capital 0.00
Anore, Capital 0.00
Nayon, Capital 0.00
Olor, Capital 0.00
Ondo, Capital 0.00
Ongcoy, Capital 0.00

Net Income 0.00

Sharing: Equally 0.00

Ending Balance
Almidor, Capital 0.00
Alimoren, Capital 0.00
Anore, Capital 0.00
Nayon, Capital 0.00
Olor, Capital 0.00
Ondo, Capital 0.00
Ongcoy, Capital 0.00

TOTAL PARTNER’S EQUITY 0.00

Table 44
WRAP N’ ROLL SANDWICH SUSHI
Labuyo, Tangub City
Projected Statement of Comprehensive Income
2025 2026 2027 2028 2029
Gross Sales
Cost of
Goods Sold
Gross Income
Less:
Operating Expenses
Communication
Expense

Transportation
Expense

Rental Fee

Utilities
Expense

Depreciation
Expense

Salaries
Expense

Marketing
Expense

Licensing Fees

Total Operating
Expenses

NET INCOME

Table 45

WRAP N’ ROLL SANDWICH SUSHI

Labuyo, Tangub City
Projected Statement of Financial Position
2025 2026 2027 2028 2029
ASSETS
Current Assets
Cash

Merchandise
Inventory
Total Current
Assets
 Noncurrent Assets
Furniture and
Fixture

Accumulated
Depreciation

Food Stall

Accumulated
Depreciation

Total
Noncurrent
Assets

TOTAL ASSETS

LIABILITIES AND
PARTNER'S EQUITY
Liabilities
SSS and PhilHealth
Payable
Total Liabilities

Partner’s Equity
Almidor, Capital
Alimoren, Capital
Anore, Capital
Nayon, Capital
Olor, Capital
Ondo, Capital
Ongcoy, Capital

Total Partner’s
Equity

TOTAL LIABILITIES AND

PARTNER'S EQUITY
Table 46
WRAP N’ ROLL SANDWICH SUSHI
Labuyo, Tangub City
Projected Statement of Changes in Partner's Equity
2025 2026 2027 2028 2029
Partner’s Equity
Beginning Balance
Almidor, Capital

Alimoren, Capital

Anore, Capital

Nayon, Capital

Olor, Capital

Ondo, Capital

Ongcoy, Capital

Net Income

Sharing: Equally

Ending Balance
Almidor, Capital

Alimoren, Capital

Anore, Capital

Nayon, Capital

Olor, Capital

Ondo, Capital

Ongcoy, Capital

TOTAL PARTNER’S
EQUITY
Table 47
WRAP N’ ROLL SANDWICH SUSHI
Labuyo, Tangub City
Projected Statement of Cash Flows
2025 2026 2027 2028 2029
Cash Flow from
Operating Activities
Cash Inflows
Receipts
from sales

Total Cash
Inflows
Cash Outflows
Pre-Operating
Expenses

Purchases

Payment of
Salaries

Payment of
13th Month

Payment of
Marketing
Expense

Payment of
Rentals

Payment of
Repairs and
Maintenance

Payment of
Utilities Expense

Remittance of
SSS and Philhealth

Payment of
Permits, Taxes
and Licenses
 Total Cash
Outflows
Cash Provided
by (Used In)

Cash Flows from

Investing Activities
Cash Inflows
Total Cash
Inflows
Cash Outflows
Purchase of
Furniture and
Fixtures of
Equipment

Construction
of Food Stall

Total Cash
Outflows
Cash Provided
by (Used In)

Cash Flows from

Financing Activities
Cash Inflows
Cash received
as investment
by Owner's
Capital

Total Cash
Inflows
Cash Provided
by (Used In)
Net Cash Provided
By (Used In)

Cash at the
Beginning of
the Period

Cash at the
End of the Period
PROFITABILITY INDICES
Table 48
Return on Investment (ROI)

2025 2026 2027 2028 2029

Net Income
Total Investment
0.00 0.00 0.00 0.00 0.00

FINANCIAL RATIOS
Table 49
Payback
Period Original
Investment Percent

Net Cash Flow

Table 50
Current Ratio
2025 2026 2027 2028 2029
Current Ratio
Current Assets
Current Liabilities
0.00

Table 51
Net Profit Margin
 2025 2026 2027 2028 2029
Net Profit
Margin Ratio
Net Income
Total Revenues
0.00

Table 51
Return on Assets
2025 2026 2027 2028 2029
Return on Assets
Net Income
Total Assets
0.00

Table 52
Return on Equity
2025 2026 2027 2028 2029
Return on Equity
Net Income
Total Partner’s
Equity
0.00

Table 53
Break-even Point
 2025 2026 2027 2028 2029
Break-even Point
(In Peso Amount)
Total Fix Cost
Contribution
Margin Ratio
0.00

2025 2026 2027 2028 2029

Break-even Point
(In Units)
Total Fix Cost
Contribution
Margin Peso
0.00

CHAPTER 4

SUMMARY OF FINDINGS, CONCLUSION, AND RECOMMENDATIONS

 This chapter summarizes the findings, draws conclusions, and endorses recommendations.

Summary of Findings

The feasibility study of Wrap N’ Roll Sandwich Sushi in Labuyo, Tangub City

Marketing Aspect

Management Aspect

Technical Aspect

Financial Aspect

Conclusion

Recommendations
 REFERENCES

Avey, T. (2012). Discover the history of sushi. Retrieved on March 3, 2024 from
https://www.pbs.org/food/the-history-kitchen/history-of-sushi/

Bhandari, P. (2021). Ethical Consideration in Research, Type and Examples. Retrieved on

March 3, 2024 from https://www.scribbr.com/methodology/research-ethics/

Chambers, R., and Madden, H. (2024).

How to Make Pinwheel Sandwiches: Fun & Simple Recipes. Retrieved on March 4, 2024
from https://www.wikihow.com/Make-Pinwheel-Sandwiches

George, D., & Mallery, P. (2003).SPSS for Windows step by step: A simple guide and reference
11.0 update (4thed.). Boston: Allyn& Bacon. Retrieved on March 3, 2024 from
http://www.sciepub.com/reference/65129.

McCombes, S. (2019). A descriptive quantitative research design. Retrieved on March 3, 2024

from https://journals.sagepub.com/doi/10.1177/1362168815572747

Tores, D. (2021). “Management Aspect Feasibility Study”. Retrieved on March 3, 2024

from https://ww25.cribd.com/document/358994161

Thomson, F (2019). “Partnership Taxes”. Retrieved on March 3, 2024

from https://www.findlaw.com/smallbusiness/incorporation-andlegal-struct

Sanderson, S. (2018) “Cost Plus Pricing’’ Retrieved on March 3, 2024 from

https://www.linkedin.com/today/author/stephsanderson?trk=author-info article-link.

Joven, E. (2019). “Sushi Recipe”. Retrieved on November 17, 2022 from

https://www.pinoyrecipe.net/bukayo-recipe/

Kumar, S. (2019). Artificial intelligence reveals the effective tactics of top management institutes
in India. Benchmarking: An International Journal, 26, 2188-2204, 2019. Retrieved on
March 3, 2024 from https://doi.org/10.1108/BIJ-08-2018-0251

Ward, S. (2022). How to Write the Financial Section of a Business Plan. Retrieved on
March 3, 2024 from https://www.thebalancemoney.com

Hill, B. (2019). Financial aspect of business. Retrieved on March 3, 2024 from

https://smallbusiness.chron.com/financial-aspects-business-4068.html

Puerta, P., Garzon, R., Rosell, C. M., Fiszman, S., Laguna, L., & Tarrega, A. (2021). Modifying
gluten-free bread’s structure using different baking conditions: Impact on oral
processing and texture perception. LWT, 140, 110718. Retrieved on March 3, 2024 from
https://doi.org/10.1016/j.foodres.2021.110477
Farrer, J., Hess, C., de Carvalho, M., Wang, C., & Wank, D. (2019). Culinary mobilities: The
multiple globalizations of Japanese cuisine. In C. Leong-Salobir (Ed.), Routledge
Handbook of Food in Asia (pp. 39–57). Abingdon: Routledge. Retrieved on March 3,
2024 from DOI: 10.1142/S27175413235000671

Jain, Y. (2023). What is Marketing? Purpose, Types and Career. Opportunities Retrieved on
March 4, 2024 from https://emeritus.org/in/learn/what-is-marketing/
1142/S2717541323500067
Oppong, T. (2018). The Importance of Location in Business. Retrieved on March 10, 2024 from
https://alltopstartups.com/2018/03/15/the-importance-of-location-in-business/

Fatima, S., Aslam, N., Azeem, M., Sobia Tufail, H., Afzal Humayon, A., & Luqman, R. (2019).
The impact of advertisement on customer perception: a case of telecom sector of
Pakistan. Eur. Online J. Nat. Soc. Sci. Proc. 8:114. Retrieved on March 10, 2024 from
https://doi.org/10.3389/fpsyg.2022.919656

Absar, M. (2020). “Impact of human resources practices on job satisfaction: Evidence From
manufacturing firms in Bangladesh”. Retrieved on March 10, 2024 from
https:://www.researchgate.net/9806

Nouri, C. (2019). “Hierarchical vs. Flat Organizational Structure and Benefits of Each”.
Retrieved on March 10, 2024 from https://pingboard.com/ blog/hierarchical-vs-flat-
organizational

Mallari, J. (2021). “How to Get a Business Permit in the Philippines”. Retrieved on March 10,
2024 from https://www.securitybank.com/blog/ how-to-get-a-business

Sun, H. (2020). “The Manufacturing Business Performance”. Retrieved on March 10, 2024 from
https://www.Fscholar%3Fhl%3Den%

Swanepoel, B. (2019). “Impact of Compensation and Benefits on Job Satisfaction”. Retrieved on

March 10, 2024 from
https://www.researchgate.Net/publication/325959515_Impact_of_Compensation_and_Be
nefit s_on_Job_Satisfaction

Tuten, T. (2020).’’ Business Partnership Success’’. Retrieved on March 10, 2024 from
https://rb.gy/9he7e
2025 2026 2027 2028 2029

2025 2026 2027 2028 2029

2025 2026 2027 2028 2029

2025 2026 2027 2028 2029

2025 2026 2027 2028 2029