Table 12.

MERCHANDISING STORE
WEEK

ITEMS 1 2 3 4 TOTAL
Clothes:
Small (PCS) 1,200.00 800.00 800.00 800.00 P 3,600.00
Medium (PCS) Ph2,400.00 600.00 600.00 600.00 4,200.00
Large (PCS) 800.00 800.00 1,600.00 800.00 4,000.00
Cage 2,800.00 1,400.00 2,800.00 1,400.00 8,400.00
Dog Food:
Holistic (kg) 1,750.00 1,925.00 3,150.00 1,575.00 8,400.00
Vitality (kg) 1,560.00 1,560.00 1,560.00 1,300.00 5,980.00
Beef Pro (kg) 1,260.00 1,080.00 1,440.00 1,080.00 4,860.00
Cat Food 1,116.00 744.00 744.00 868.00 3,472.00

Anti-Thick Spray 800.00 400.00 800.00 400.00 2,400.00

Specialized
1,875.00 1,500.00 1,875.00 1,125.00 6,375.00
Shampoo
3-in-1 Shampoo 2,000.00 2,800.00 2,800.00 2,400.00 10,000.00

Total Sales 17,561.00 13,609.00 18,169.00 12,348.00 P 61,687.00

 STAGE FIVE
Sales Figure
One thing is certain, there would always be corporate
organization, government agencies and individual or household
pet owners who would need grooming for their cats or dogs.
This is the major reason why the services of dog groomers will
always be needed.
We are well positioned to take on the available market in
Malabon City and we are quite optimistic that we will meet our
set target of generating enough income or profits from the first
three months of operations and grow our client base.
 STAGE FIVE
Sales Figure
Below is the sales figure for Fur Wonders it is based on the location of our
business, veterinary clinics and of course the wide range of pet related services and
products that we will be offering.
Figure 4. Fur Wonders’ Sales Forecast (3 month basis)
250,000

200,000

150,000
First Month-: Php 177,225.00
MERCHANDISING
Second Month-: Php 183,875.00
DAY CARE
100,000
GROOMING Third Month-: Php 188, 687.00
50,000

0
MONTH 1 MONTH 2 MONTH 3
 STAGE FIVE
Market Share Data
The figure below depicts the market share data of pet grooming services and pet
shops within Potrero, Malabon City and nearby barangays in Valenzuela. Through this,
estimated portion of market controlled by a particular service will be shown.
Specifically, the formula to be used to determine the market share data of Fur
Wonders is:

PKIAYOS PRINT SCREEN

BWAHAHA THANKIEEE
:D
 STAGE FIVE
Figure 5. Market Shares Figure

Sales

Pet Mania
Pets All You Can
Funny Bone
Furple pup
Pampermi
Fur Wonders

Fur Wonders relative competitive position of sales would be 18.34% within the market. This will serve
as a key goal and a measure of company’s success. Fur Wonders aims to be the market leader in the future
and have the highest market share. Market share can increase if we perform better than nearby
competitors.
PRODUCTION
PLAN
Production Process
The production process is a component appearing under the operating
plan of the overall business plan. Since Fur Wonders will be undertaking
servicing and merchandising business, manufacturing process will be excluded
and service operations planning will be replaced instead. Planning for
manufacturing organizations is more complex due to physical processing of
materials. Aggregate planning seeks to forecast six to eighteen months demand
and output capacity for the business. Developing an aggregate plan is one of the
best tools to utilize employee hours and maintain quality service for customers
through business’ ups and downs in demand.
 Our production system shall strive to attain satisfactory service in
addition to storing quality merchandises or products safe and secured. Pet
merchandises will be bought from a wholesaler, be marked up and be sold in
the business by retail. This shall be undertaken through the engagement of
suppliers that produces and supplies modern production techniques using up-
to-date technology and equipments. In addition to this, we also intend to
ensure that the suppliers we engage are committed and reliable to be able to
deliver quality products to final consumers.
 Merchandising Policies
Marketing
Receiving & Stocking
Customer
Orders
Display Feedback

Sales Promotion

Customer Service Shipment Sourcing

Retail Selling

Sales Evaluation Inspection Production

Figure 6. Steps in ordering from a

wholesaler Figure 7. Merchandising Cycle
Fixed Capital
Fixed capital includes the assets, tangible items, and capital investments that
are needed to start up and conduct business and serves as the mechanism upon which
production activities take place (Investopedia, 2017). Fur Wonders’ fixed capital
assumption will be:
Branding or
Trademark,
Loco, etc.

Fur
Wonders'
Fixed
Capital
Machineries
Rent or
and
Building Equipment

Figure 8. Fixed Capital of Fur Wonders

 Branding/Trademark - aims to establish a significant and
differentiated presence in the market that attracts and retains loyal
customers.
 Logo - a graphic mark, emblem, or symbol used to aid and promote
public recognition.
 Machineries and Equipment - these are devices that are used to
perform specific jobs.
 Rent - fixed payment made periodically for the use of house. Fur
Wonders estimated rent expense will be Php 9,000.00 per month
located at Brgy. Potrero.
Fixed Capital Estimated Cost
Branding or Trademark Php 5,999.00
Logo Php 500.00
Rent or Building Php 9,000.00 monthly
Machineries and Equipments Php 123,570.00
Table 13. Estimated Cost of Fur Wonders’ Fixed Capital
Life of Fixed Capital
Fixed assets have a lifespan of more than a year. Although fixed assets
last longer than other assets, it eventually gets old and need replacements.

Property Class Recovery Period Business Equipment

5-year property Office machines, computers, etc.
7-year property furniture and fixtures
28-year property Residential rental property

Table 14. Estimated Depreciation Recovery Periods from Business

Machineries and Equipments
Maintenance and Repairs
Maintenance and repair planning from electrical up to air
conditioning systems must be done annually for safety
inspection and panel tune-up from experienced repairers. The
main reason for maintenance is that it is one of the most
effective ways to maintain the asset’s value.
Maintenance falls into three main categories:
1. Inspection
2. Specific
3. Minor repairs
Maintenance and Repairs
In addition, grooming dogs and cats from time to time could result from
equipments and machineries malfunctioning. Making sure to have the right
equipment is vital. Grooming tools and equipments should be kept in top
quality at all times. Under-performing equipments can cause interruptions
during cutting, fur getting stuck, or other issues. Fur Wonders maintenance and
repairs will be activated once tools and equipments stopped and
malfunctioned. Some repairs to be considered are:
 Clipper and Blade sharpening (Dismanting parts)
 Blow Dryer Repairs (Blower mechanism defects checking, worn leads
replacement, compromised)
 Grooming Tubs
 Clean out the surface with rubbing alcohol
 Sand paper or rough up the surface that will make it easier for the
caulk to hold
 After cleaning, laying a think caulk will hold than a thicker line
Sources of Equipment and Supplies
One of the most substantial start-up costs for a various pet care services
is the purchase of equipment. Some necessary basic equipment for Fur
Wonders various pet care services include:
Dog/Cat Shampoo, Conditioner, & Specialized Dog/Cat Shampoo (Anti- Anti-tick/flea spray
Perfume (3 in 1) mange & ticks)

Estimated cost:
Estimated cost: Estimated cost:
Php 400.00
Php 400.00 Php 375.00
(120 mL)
(1000 mL) (500 mL)

Electric Trimmer (Razor) Dog/Cat Brush Dog/Cat Stainless Nail Clipper

Estimated cost: Estimated cost:

Estimated cost: Php 385.00 Php 300.00
Php 800.00
Sources of Equipment and Supplies
Professional Dog/Cat Grooming Adjustable 2-Speed Grooming Pet 3-Elbow Stainless Pet Tongs (pulling
Stainless Shears Hair Dryer ear hair & ear cleaning)

Estimated cost: Estimated cost: Estimated cost:

Php 700.00 Php 6,500 Php 600.00

Heavy Duty Grooming Table Grooming Bath tub with shower Dog/Cat Fences
sprinkler

Estimated cost: Estimated cost: Estimated cost:

Php 8,000.00 Php 10,000.00 Php 4,000.00

Table 15. Fur Wonders’ Presumed Supplies and Equipments

Samples
 Table 16. Fur Wonders’ Grooming Operation Process or Steps

STEPS IN GROOMING DESCRIPTION

Step 1: Gather all the tools Gather the tools and equipment that is previously
mentioned above and prepare the work area before
bringing the dog to the grooming area.

Step 2: Remove any mats or tangles As we work with the dog to calm and
reassure them, look for areas with matted or
tangled hair.
 Table 16. Fur Wonders’ Grooming Operation Process or Steps

STEPS IN GROOMING DESCRIPTION

Step 3: Pre-bath trimming or clipping Once all the matted and tangled areas are cleared or
removed, it is the time to work on any hair clipping
or scissor trimming if you have a breed that requires
it.

Step 4: Brushing / Combing Before every dog bath, we should make sure
we give your dog a good brush-down.
 Table 16. Fur Wonders’ Grooming Operation Process or Steps

STEPS IN GROOMING DESCRIPTION

Step:5 Bathing You never can tell if a dog will like the bath; some
dogs leap joyfully in, while other despises the bath.
However, if you work to introduce your dog slowly to
the water, offering some friendly rubs and verbal
encouragement, your dog may learn to enjoy bath
time and that’s what Fur Wonders will do.

Step 6: Drying When the previous steps are completed it is

time to dry the dog’s coat, hair and skin
completely. We will use one or two dry
towels at first and follow-up with a blow
dryer on very low or no heat setting.
 Table 16. Fur Wonders’ Grooming Operation Process or Steps
STEPS IN GROOMING
Step 7: Clean the ears
Step 8: Trim toenails
DESCRIPTION
The amount of hair and secretions in the ear will
differ according to breed as this is often genetic. The
more you groom your dogs the lower the chance for
infections.
Last step is to trim your dog’s nails especially
when they are long. Long unkempt nails can
become ingrown or cause serious infections.
We will clip the dewclaw nail just inside the
leg as well.
 Table 17. Fur Wonders’ Merchandising Plan Operation
STEPS IN MERCHANDIZING
Step 1 Gain knowledge about your customers.
Step2: Starting the sales process engines
Step 3: Build trust
DEFINITION
If you are able to convey knowledge about the
product, and to answer questions that customers
may have, then they will understand that you really
care about the product. If you find the product
worthwhile, they are more likely to as well.
The next important step is starting our sales process
engine, which means contacting our potential
customers. This is an important step because it is the
first contact with someone who can become our
customer.
Starting from the first contact, closing the sale, and
next sales with a customer, we will need to work on
building and increasing trust. If our potential
customers and customers trust us, we will increase
the success rate of our sales funnel.
 Table 18. Fur Wonders’ Day Care Operation
STEPS
Step 1 Making sure that we are certified, licensed,
insured and bonded.
Step2: Set up our processes and systems
Step 3: Hire the best dog pet sitters.
DEFINITION
These words may seem intimidating at first, but it’s
necessary for ensuring the safety of our clients’ pets
and ourselves.
Using an online business platform that will help us
immediately set up the systems and processes
necessary to successfully launch our new service
offerings.
It’s best to ask for referrals or ask existing staff if they
would like to do pet sitting. Our current staff will
appreciate the extra income and flexibility. Trainings
would also be part of the job and we will be extra
careful in hiring pet sitters for our day care.
 Table 18. Fur Wonders’ Day Care Operation

STEPS DEFINITION
Step 3: Hire the best dog pet sitters. It’s best to ask for referrals or ask existing staff if they
would like to do pet sitting. Our current staff will
appreciate the extra income and flexibility. Trainings
would also be part of the job and we will be extra
careful in hiring pet sitters for our day care.

Step 4: Showcase your services. Our store is perfect for showcasing our new services.
Putting up a menu of offerings behind the register is
one way to let customers know what is available.
 Table 19. Fur Wonders’ Cats and Dogs Fur-Cut Styles
English Saddle Haircut Continental Haircut Lion Cut

Estimated cost: Estimated cost: Estimated

Php. 700.00 Php. 600.00 cost: Php.
500.00

Puppy Cut Long Puppy Cut Teddy Bear Cut

Estimated Estimated Estimated

cost: Php. cost: Php. cost: Php.
400.00 300.00 350.00

Practical Top Knot Cut Top Knot Show Cut Short Cropped Puppy Cut

Estimated Estimated Estimated

cost: Php. cost: Php. cost: Php.
400.00 350.00 300.00
 Table 19. Fur Wonders’ Cats and Dogs Fur-Cut Styles

Kennel Cut Lamb Cut Bichon Head Cut

Estimated Estimated Estimated cost:

cost: Php. cost: Php. Php. 600.00
500.00 500.00

The Schnauzer Cut Westie Cut

Estimated cost: Estimated cost:

Php. 500.00 Php. 400.00
 Table 20. Fur Wonders’ Sample Dog Clothes or Costumes

Small-Sized Clothes Medium-Sized Clothes Large-Sized Clothes

Estimated cost: Estimated cost: Estimated cost:

Php. 400.00/pc Php. 600.00/pc Php. 800.00/pc
 Table 21. Fur Wonders’ List of Dog and Cat Foods

Holistic Dog Food Vitality Dog Food

Estimated cost: Estimated cost:

₱175 (1kg) ₱130 (1kg)

Beef Pro Dog Food Whiskas Multipack 7+ Selection

Of Fowls

Estimated cost: Estimated cost:

₱180 (1kg) ₱ 125 (1kg)
Agreement, Terms and Conditions of Service
Fur Wonders want your pet’s experience to be enjoyable,
comfortable, and pleasant as possible. With our efforts, we will make
sure it is important to understand the pet’s behavior and make it a
positive experience.
 Fleas and Ticks
 Accidents
 Aggressive or Dangerous Pets
 Health & Senior Pets
 Puppies or Baby Pets
 Required Vaccinations and Parasite Control
 Mat Removal
Terms and Conditions of Purchase Equipment
1. ALL OTHER OFFERS ARE REJECTED
2. PURCHASE
3. PRICES
4. TITLE
5. ACCEPTANCE
6. TERMS OF PAYMENT
7. DELIVERY DATE TIME IS OF THE ESSENSE AS TO ANY DELIVERY OR OTHER
DATES SET FORTH
8. SHIPMENT/TITLE/RISK OF LOSS
9. INSTALLATION
10. WARRANTIES
11. INDEMNITY/INSURANCE
12. TERMINATION AND LIMITATION OF LIABILITY
Planned Capacity
Capacity Planning is the rate of productive capability of a
business or facility. Capacity planning aims to identify and solve
capacity problem in a timely manner and meet the consumers’ needs
and wants.
Two steps of capacity planning involve:
1. Determining Service Level Requirements
a. Workloads
b. Unit of work
2. Analyzing Current Capacity
a. Service levels compared to objectives
b. Resource Usages
c. Location capacity
Future Capacity Planning
Future capacity of Fur Wonders in both merchandising and
servicing business will involve the following activities:
 Assessing existing capacity in both inventories and grooming
 Forecasting capacity needs
 Identifying alternative ways for capacity modification
 Evaluating capacity alternatives
 Achieving strategic mission through selection of alternative
capacity planning
Short-term Capacity
 Inventories – renewal of merchandises will be for every two (2) months
depending on the purchase order sent to the supplier.
 Cost – minimizing cost yet maximizing outputs and products will be practiced
in a year.
 Environment – maintaining cleanliness and pet-friendly atmosphere.

Long-term Capacity
 Expansion - The expected numbers of customers that we will render service
can expand up to 15 customers per day and 75 customers per week it is
because of having a capacious space for having more customers that we can
accommodate to expedite the way of rendering service to the pets.
 Equipments – Expanding equipments for grooming will be considered for
accommodating large number of pets.
Labour
Labour or labor may refer to wage labor which is known as the
socioeconomic relationship between an employee and employer
where the worker exchanges his/her labor power under employment
contract. Another one is the labor force which is used to describe
employees who are working for a company and be applied to
geographical areas like cities, state or country.
Cost of Labour
The estimated labor cost of Fur Wonders for specific positions would be:
Salary per day x No. of Working days

Pet groomers Sales Woman/ Man

Quantity: two (2)
520 x 25= P 13,000x2= Php 26, 000.00
Pet sitter or Day care facilitator
Quantity: two (2)
480 x 25= P 12,000x2 = Php 24,000.00
Operational Manager
Quantity: one (1)
520 x 25 = Php 13,000.00
480 x 25 = Php 12,000.00
Overall Salaries/ Wages
Php 26,000 – Pet Grommers
Php 24,000 – Pet sitter or day care
facilitator
Php 13,000 – Operational Manager
Php 12,000 – Sales woman/ man
Php 63,000 – total projected
monthly salaries expense
Labour Availability
 More than half of the employed persons are working in services sector.
 Underemployment rate is registered at 16.3 percent.
 Unemployment rate reached 5.6 percent.
60

50

40

30 Jul-16
Jul-17
20

10

0
Services Agriculture Industry

Figure 9. Percent Distribution of Employed Persons by Major Industry

Group: July 2017 and July 2016, Philippines
Labour Productivity
Labour productivity is concerned with the amount of output
that is obtained from each employee. It is a key measure of business
efficiency, particularly for firms in which the production process is
labour-intensive. With Fur Wonders labour productivity, it is
concerned with pet groomers and day care facilitators whose
workloads will be measured to obtain labour productivity level.
Why does labour productivity matter?
 Labour costs are usually a significant part of total costs that must
support income
 Business efficiency and profitability are closely linked to productive
use of labour
 In order to remain competitive, a business needs to keep its unit
costs down
 Achieving high (or higher) labour productivity is not a
simple task. Several factors influence how productive the
workforces are:
 Extent and quality of fixed assets (e.g. equipment)
 Skills, ability and motivation of the workforce
 Methods of production of an organization
 External factors (e.g. reliability of suppliers)
How can labour productivity be measured?

Supposed to be there are four (4) working employees inside Fur Wonders pet care
services and one (1) groomer can accommodate five (5) pets for four (4) hours while one
(1) pet sitter can take care of five (5) pets for eight (8) hours.
Sample Layout of Fur Wonders' Pet Care Services
ORGANIZATION AND
MANAGEMENT
PLAN
Form of Business
Organizational Structure

Figure 11. Fur Wonders’ Organizational Structure

Business Experience and Qualification of the
Entrepreneur

OPERATIONAL
FINANCE PET
MANAGER (ADMIN
MANAGER GROOMERS
AND FINANCE)

PET SITTER/ SALES MAN/

DAY CARE WOMAN
FACILITATOR
 Pre-operational Activities

BUSINESS SUPPLIES
REGISTRATION
 Pre-operational Activities

ADVERTISING
SEMINARS/
TRAININGS
 Pre-operational Expenses

Pre-Operating Activites Cost

Business Registration Php 10 000.00
Supplies Php 34 800.00
Advertising Php 1 800.00
Seminars and Trainings Php 4 500.00

Table 22. Fur Wonders’ Estimated Pre-Operating Expenses

 Office Equipment

Estimated cost: Estimated cost:

Php 1 000.00 Php 15 000.00
Air Conditioner
Polariod Camera

Estimated cost: Estimated cost:

Php 12 000.00 Php 1 000.00

Calculator
Computer Set
 Administrative Expenses
Definition Cost
Rent. Fur Wonders will rent a 50 meter squared
ground floor commercial space in Potrero ,
Php 9,000.00
Malabon City.

Salaries. The salary of the employees of Fur

Wonders includes the operational manager, two
pet groomers, two pet sitters and the sales man Php 63,000.00
or woman.

Utilities. Fur Wonders’ bills in water, electricity

and telecommunication services. Php 4,000.00

Table 24. Fur Wonders’ Estimated Administrative Expenses

 Selling and Administrative Expenses
Fur Wonders
Monthly Expense
March 1-31, 20__

Table 25. SELLING AND ADMINISTRATIVE EXPENSE

WEEK
1 2 3 4 TOTAL
Advertising 550 450 350 450 P 1,800.00
Depreciation 50 50 50 50 200.00
Rent 2,250 2,250 2,250 2,250 9,000.00
Salaries 15,750 15,750 15,750 15,750 63,000.00
Supplies 1,340 1,900 2,280 3,040 8,560.00
Utilities 1,000 1,000 1,000 1,000 4,000.00
Total Expense 20,941.00 21,402.00 21,683.00 22,544.00 P 86,560.00
 Selling and Administrative Expenses
Fur Wonders
Monthly Expense
April 1-31, 20__

Table 26. SELLING AND ADMINISTRATIVE EXPENSE

WEEK
1 2 3 4 TOTAL
Advertising 1,550 450 350 450 P 2,800.00
Depreciation 50 50 50 50 200.00
Rent 2,250 2,250 2,250 2,250 9,000.00
Salaries 15,750 15,750 15,750 15,750 63,000.00
Supplies 1,340 1,900 2,280 3,040 8,560.00
Utilities 1,000 1,000 1,000 1,000 4,000.00
Total Expense 21,941.00 21,402.00 21,683.00 22,544.00 P 87,560.00
 Selling and Administrative Expenses
Fur Wonders
Monthly Expense
May 1-31, 20__

Table 27. SELLING AND ADMINISTRATIVE EXPENSE

WEEK
1 2 3 4 TOTAL
Advertising 1,550 950 350 450 P 3,300.00
Depreciation 50 50 50 50 200.00
Rent 2,250 2,250 2,250 2,250 9,000.00
Salaries 15,750 15,750 15,750 15,750 63,000.00
Supplies 1,840 2,400 2,780 3,540 10,560.00
Utilities 1,000 1,000 1,000 1,000 4,000.00
Total Expense 22,441.00 22,402.00 22,183.00 23,044.00 P 90,060.00
FINANCIAL
PLAN
Cash Collection
 Fur Wonders
CASH COLLECTION
March 1-31, 20__
Table 28. PET GROOMING

WEEK

1 2 3 4 TOTAL

Week 1 Sales 10,500 4,500 P 15,000.00

Week 2 Sales 8,750 3,750 12,500.00
Week 3 Sales 14,000 6,000 20,000.00
Week 4 Sales 8,750 8,750.00
Total Collection 10,500 13,250 17,750 14,750 P 56,250.00