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John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Chapter III
TECHNICAL ASPECTS
There is more competition for the business than ever before and the competition is
getting stiffer every week and every month. Customers today are tougher to sell to than ever
before. Attaining world-class efficiency and quick adoption of cutting edge technology is a
must to satisfy the increasing demand of the customer. Decisions related to what form of
technology in this study to use and when to change technology are critical. Technology
involves the actual processes used in transporting raw materials and other inputs into
appropriate outputs. Other than technology, items taken deliberately are the product itself
and the manufacturing process, plant size and production schedule, plant location and
layout. The prime raw material of the proposed product which is pork is propagated by the
facilities and waste disposal are also included in this aspect of the study.
The Technical Aspects is the discussion of the basic and operational flow of the
project. It is one of the essentials of this study because this factor responds to the basic
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
This includes the list of equipment, materials, structure plan and also the source of
the supplies use in the proposed project. The business plan, promotion strategies, utilities,
The physical property of the products refers to the external features of the product
itself, the way it was prepared and cooked if needed and presentation of other content of the
product the packaging its safety and sanitation procedures that may be observe of the
consumers.
The chemical property of the product refers to the internal content or the chemical
composition of the product that basically represent the nutrients that the product can offer
to the consumers. Other product presents their chemical information through the nutritional
Product Quality
Product quality is when a product does what you say it will do when you sold it, and
continues to do it. The percentage of time that the product delivers on the promises will be
the quality rating. Most people do not think seriously about food safety until them or a loved
one gets sick from unknowingly eating contaminated food. The JOPAM Company will never
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
cease to provide our customers with high quality products that is risk- free and at the same
time economical.
Product Description
The importance of describing the product is to be acquainted with the nature and all
the features the product constitutes of such like the physical and chemical composition.
Sisig is a rich source of high-quality protein, as well as various vitamins and minerals. With
age, maintaining muscle mass is an important health consideration. Without exercise and
proper diet, muscle mass naturally degenerates with age, an adverse change that is associated
with many age-related health problems. Sisig promotes muscle growth and maintenance, and
Customers are extremely visual. Unless the product has been tried before by the
customer or is recommended by a trusted source, the only way the buyer can choose a
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Production Process
into those outputs that are required by the market. Generally, this involves the use of the raw
Production as a source of economic well-being and has a role in the society that
aims directly or indirectly to satisfy the needs of customer. The satisfaction of needs
originates from the use of commodities which are produced. The needs satisfaction increases
when the quality-price-ratio of the commodities improves and more satisfaction is achieved
at less cost. It helps the firm to develop unique and better quality products. It is the
foundation for earning profits by producing goods and services and selling them in the
market.
The more efficient and effective the production process, the more competitive and
profitable the business will be. The production is more efficient, when it is providing right
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Raw
materials
Preparing Packaging
Cooking
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Production Site
proponents found an existing 30 square meters building which is located beside jeepney
terminal at Terminal, Crossing Calamba City, Laguna. The rent for that structure was
P10,000 a month. It is stated in the contract that the rent will not increase in 2years. It will
The store location chosen is Terminal, Crossing because most of the working and
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Floor Plan
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Raw Materials
The following are the raw material to be used in the production of sisig sandwich:
Pork (Kasim)
and preserved.
Bread
Rice
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Catsup
ketchup.
Water
that forms the seas, rivers, and rain and is the basis of the
Soy Sauce
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Black Pepper
Ginger
Chili Flakes
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Garlic Powder
common seasoning.
Calamansi
Egg(Chicken)
developing embryo.
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Salt
Mayonnaise
Onion
used in cooking.
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
are served.
Gas Stove.
Rice Cooker
Hair Net
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Tupperware
Gloves
chemicals.
Steel Table.
Tong.
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Freezer
Generator
Extension Cord
Pan
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Casserole
Spoon spatula
Kitchen Knife
Tablespoon
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Bowl
Measuring cups
ingredients in cooking.
Chopping Board
Pot holder
and pans.
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Apron
Kitchen/dish towel
A dish towel is a cloth used to dry dishes after they have been
washed
Nutrition facts
Ingredients: Pork, onion, soy sauce, black pepper, ginger, chili flakes, garlic powder,
calamansi, butter, mayonnaise, salt.
Nutrition Facts Cholesterol 50grms 17%
Serving Size 1 piece (100 grams) Sodium 350 grms 15%
Amount per Serving Carbohydrates 32grms 11%
% Daily Value Energy 430kcal
Total Fats 30 grms 46% Protein 8grms 0%
Saturated Fats 8 grms 40% Calcium 39 grms 4%
Phosphorus 83 grms 0% Iron 3mg 21%
B-Carotene 564 ug 0% Vitamin A 202 ug 20%
The Nutrition Facts were computed by the Nutritionist in the City Main Health
Office. The proposed product is a food rich in protein for tissue synthesis and tissue
repairing, building antibodies (protein form immune system molecules that fight diseases)
maintaining acid-base balance (protective barrier against excess acidity or alkalinity) and also
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
protein that provides energy if carbohydrates and fats are insufficiently consumed. The
proposed product is affordable, easy to prepare and edible for human consumption.
For the quality control of the product, one of the proponents will be part of the
business operation. The manager will be responsible in supervising and directing the
The business should expect a high inventory turnover rate due to raw materials
having a short expiry date to ensure quality control, procedures will need to be established
Labor Requirements
The Production workers are expected to be efficient and effective in doing their
tasks for the operation of the proposed business. There will be 3 workers in the production.
Salaries and Number of Rate per day No. of Rate per year
wages employees Working days
General Manager 1 400.00 306 122,400.00
Accountant 1 400.00 306 122,400.00
Service Crew 1 1 400.00 306 122,400.00
Service Crew 2 1 340.00 306 104,040.00
Production 1 340.00 306 104,040.00
Worker 1
Production 1 340.00 306 104,040.00
Worker 2
Total 6 2,220.00 679,320.00
The business will operate seven(7) days a week. The total number of working days of
sisig sandwich manufacturing company is 354days. The said days are computed by deducting
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
the number of holidays (9 legal holidays and 2 special holidays) from 365days which is the
legal holidays and *2 special holidays from 365 days a year. Their rate at these days will be
The production will have a maximum 8 working hours per day. At exactly 5:00am to
6:00pm the store will operate and at 12:00noon to 1:00pm will be the lunch break of the
employees.
Production Worker
No. of working days Rate per day Rate per year
No.
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Business Location
Theres an old saying that the three most important factors in choosing property are
location, location, location. When deciding on a site for a business, one has to decide on
The location of the proposed business is one of the essential factors intended in
order to construct the establishment. The proponents intended to establish the business in
Terminal, Crossing Calamba City, Laguna which has a vast percentage of people dropping by
and shopping.
Waste Disposal
Sigwich Corporation promotes food safety whereas we look after the well-being of
our patron. That being said, sanitation should not only be exercised outside but also inside-
the company. Proper segregation of trash will be the top most priority in terms of cleanliness
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
in the company. The major concern and what comes after the partition of trash is its
disposal. Carefully and with discipline, the trash will be disposed according to its level of
threat to the environment. Convertible trash will be sold for an additional peso.
unfavorable amounts of fatal materials seeping into the ground. These chemicals eventually
entered natural hydrologic systems. Many landfills now require countermeasures against
Portland cement can be a mean to waste disposal. The waste will be collected by the garbage
General Manager RD
Accountant RD
Service Crew 1 RD
Service Crew2 RD
Production
RD
Worker 1
Production
RD
Worker 2
Legend:
RD - Rest Day
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Daily raw material used in the production
Total
Unit
Direct material Source Quantity Unit Cost per
cost
Day
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
7,080
Bread Trade Market Calamba Pack 10.00 70,800.00
(6pcs.)
Mayonnaise
Trade Market Calamba 354 Kilo 80.00 28,320.00
(Real)
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Total Unit
Indirect
Source Quantity Unit Unit Cost Cost per
Materials
Day
Calamba old
Water 1 Gallon 25 25.00
Market
Paper
Trade 100 Pieces 1.95 195.00
packaging
Freight in
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Total Unit
Indirect
Source Quantity Unit Unit Cost Cost per
Materials
Day
Calamba old
Water 354 Gallon 25 8,850.00
Market
Paper
Trade 35,400 Pieces 1.95 69,030.00
packaging
Disposable
30 Packs 42.00 1,260.00
gloves
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Source: Newstar
Cellular
Samsung 1 Piece 3,675.00 3,675.00
Phone
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Description Amount
Kitchen Tools, materials and Equipment
30,946,.25
Office supplies
Office Equipment 28,563.00
Total 101,621.50
Table 3.11 shows the total cost of tools, equipment, supplies and others.
1 10,000.00 120,000.00
2 10,000.00 120,000.00
3 12,000.00 144,000.00
4 12,000.00 144,000.00
5 12,000.00 144,000.00
Pre-Operating Expenses
Reconstruction of the building need some materials to fit in the interest of the
proponents materials needed are electrical for light and source of energy and for the electric
equipment. Reconstruction materials and labor is 28,468.60. The following is the full
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Description Amount
Total 28,468.60
Utilities
The electricity will be provided by Meralco. The computations of the kilowatts used
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Total KW used per year = Total watts-hours per day x No. of productive day/1,000
= 37,720.40 x 354/1,000
=P13,353.02 kilowatts
= 13,353.02 x 8.66
= 115,637.15
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
The location has existing water consumption Calamba Water District will be the
provider. The proponents estimate that the company will use 24 cum per month with total
Drinking water
One gallon of water at 25.00 per every 3 days is estimated to be consumed. P25.00 x
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
Communication
The proponents used cellular phone to transact business to the clients or customer.
Utilities Amount
Electricity 115,637.15
Water 8,632.60
Communication 1,500.00
Total 125,769.75
Miscellaneous Expenses
It is often a general ledger account in which very small amount are recorded. The
General Manager 1
Accountant 1
Service Crew 2
Production Worker 2
Total 6
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St. John Colleges
Chipeco Avenue, Calamba City, Laguna
Bachelor of Science in Accountancy
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