Chapter I

INTRODUCTION

People nowadays give a lot of consideration on the kind of food they ate and going to

eat. We, researchers, take our inspiration on the citizens ways of selecting their foods.

The quick shift of lifestyle from organic foods to fast food has been dramatically part of

the life of most people who have buzzing with works everyday. However, these comfort

foods which come handy have plenty of harmful chemicals that can slowly destroy our

body. This gives us a snap to create FRUITOPIA. The consumers can enjoy the delicious

and healthy foods, experience and enjoyment our proposed business has to offer.

We would like to introduce our food product like fruit breads, fruit shakes, and natural

coffee to our target market to promote a healthy and nutritious comfort food as a

substitute for artificial and conventional products. This gives the people products that

are natural and organically produced which is beneficial not only the public consumers

but also to the Filipino farming industries in the locality.

1
 BACKGROUND OF THE STUDY

This proposal has the purpose to serve the valued customers the best taste of fruit

flavors infused in breads and juices. We are proud to present to the market varieties of

flavors to let the customers experience the diverse enhancement of fruit products. Each

flavor has a distinct quality which will attract the customers and at the same time let

them experience the bread and juices with best nutrition and uniqueness. Nowadays,

consumers tend to choose products which are artificially flavored and enhanced not

even considering the conventional ingredients which are beneficial to our health and

lifestyle. Hence, by combining and innovating, we hope that this concept will make a

change.

2
 STATEMENT OF THE PROBLEM

This feasibility study is intended to evaluate the feasibility of building or putting up a

bakery business which focuses on fruits as the main ingredient of our product.

The Technical Aspect of the study

o Business Logo

o Business Location

o Business Layout

The Marketing Aspect

o General Business Condition

o Competitive Condition

o Target Market

o Demand

o Product

The Financing / Accounting Aspect

o Capitalization

o Sources of Funds

o Total Sales

o Total Expenses

3
 o Income Statement (3 years)

o Balance Sheet or Statement of Financial Position (3 years)

o Cash Flow Statement (3 years)

o Return on Investment

o Ratio Analysis

The Management Aspect of the study

o Form of Ownership

o Organizational Structure

o Job Analysis

o Company Policies

The Socio-economic Aspect of the study

o Contribution to the government

o Contribution the society

4
 CONCEPTUAL FRAMEWORK

The specialized study of this concept involves the nature of the business, the process,

equipments and materials, location and plant layout. In this section, details about the

business are discussed.

The marketing study covers the general business condition, competitive condition,

target market, demand, supply, and promotion. This area also includes the respondents

response and the result that distinguish and show the demand and supply status in

order for the researchers to have an awareness whether the products or business will

penetrate and will receive a boom effect in the target market.

The financial and accounting study demonstrates the investments and capitalization,

sources of funds, total sales and expenses, income statement, financial position, cash

flow statement, return on investment and ratio analysis. This field, discusses if the

business is profitable or otherwise. Besides, it serves as a basis for the researchers tp

know if the business feasible or not.

5
 FRAMEWORK OF THE STUDY

FINANCIAL / SOCIO
TECHNICAL MARKETING ACCOUNTING MANAGEMENT
ECONOMIC

Business General Form of Contribution to

Business Capitalization
Logo Ownership the
Condition Government

Business Competitive Sources of Organizational Contribution

Location Condition Funds Structure to the Society

Business Target Total Job

Floor Plan Market Sales Analysis

Total Company
Demand Expenses Policies

Income
Product Statement

Statement of
Financial
Position

Cash Flow
Statement

Return on
Investment

Ration
Analysis

6
 SCOPE AND LIMITATIONS OF THE STUDY

This study of the Fruitopia business is restricted to the Cainta, Rizal area and will be

based on technical, marketing, financial / accounting, management, and socio-economic

aspect of the business.

The product of the business will be distributed through dine-in, and take-out, orders

may be accepted as long as the customer is within the area on Cainta only.

Potential consumer will be covered as part of the respondents of this study.

7
 SIGNIFICANCE OF THE STUDY

This study gives the potential customer an opportunity to know a business which bread,

juice, and coffee products are affordable and packed with health benefits with the same

quality to their expensive old products.

This section will provide a brief description on the various significance of the study

given.

TO THE CONSUMERS: The researchers believed that the consumers will benefit to

the product offered because the study is made for them,

which are suited for their needs, budget, and lifestyle.

TO THE RESEARCHERS: In doing this study, the researchers have acquired new skills

and knowledge that they can make use in their profession.

This paper can motivate their thinking with regards to the

reality of life especially as we walk towards the path of the

business world.

8
 Chapter II

METHODOLOGY

This chapter describes and discusses how the researchers will gather the necessary

data and information that will be used in the entire study. It designates who will be the

respondents and focus of the research. This also shows the source of procedure and

methods of collecting data.

This chapter also discusses the type of research, research design, and the research

locale where the study will be conducted, market segmentation, the outlook and the

size of the industry, target market, and the service description that will be useful in the

business and will be applied i in the market.

9
 RESEARCH DESIGN

The researchers used the descriptive design by using survey questionnaires and

key informant interview. The survey was randomly conducted by providing structured

questionnaires to acknowledged respondents specifically within Cainta. In addition,

there are interviews conducted with existing operators from the same nature of

business which is beneficial for the researchers for the product enhancement as well as

product offerings.

10
 RESEARCH LOCALE

The researchers floated the survey questionnaires around Cainta area. The numbers of

respondents being selected are from different classes. Before the survey started, the

researchers discussed to them first what was the study all about.

11
 RESPONDENTS

Due to a large number of people that may become the possible Fruitopia customers,

the researchers got at least 250 random respondents from the identified research

locale. Respondents were identified after they have shown interest in buying fruit

breads, fruit shakes, and natal coffee.

SOURCES AND METHOD OF COLLECTING DATA

The researchers have gathered data through primary data by giving away a structured

questionnaire to random respondents within Cainta area.

12
 Chapter III

TECHNICAL

GENERAL BUSINESS CONDITION

All cafeteria products and ingredients thereof shall be stored, handled,

transported and kept so as to protect them from spoilage, contamination, disease and

unwholesomeness. Boxes and other permanent receptacle or containers for the storing,

receiving or handling of bakery products shall be so placed and constructed as to be

beyond the reach of contamination from streets, alleys and sidewalks and from animals

and shall be kept clean and sanitary by the cafeteria.

There shall not be used in cafeteria products or in the ingredients there of any

ingredient or material, including water, which is spoiled or contaminated or which may

make the product harmful, and unfit for consumption.

Every area used for the production shall have the proper ventilation and

materials needed should be arranged properly so that the area will be free from clutter

and to insure good sanitary condition.

Every cafeteria shall be constructed, drained, lighted, ventilated, and maintained

at all times. It should have plumbing and drainage facilities working properly, together

with suitable wash basins, wash sinks and toilet or water closets, which shall be kept in

13
good condition. The said toilets or water closets shall be in rooms having no direct

connection to any room in which cafeteria products or ingredients are prepared, stored,

handled or displayed.

The cafeteria also must prepare suitable rooms for the changing and hanging of the

wearing apparel of the workers or employees, which is separate and apart from the

work, storage and sales rooms.

No person shall sit or be permitted to sit and lie upon any of the tables, shelves,

boxes or other equipment or accessories used in connection with the product,

preparation, packing, storing, display, or sale of cafeteria product.

Before starting the work or preparing, maxing or handling any of the ingredients

used in the production, every person engaged in such work shall wash their hands and

arms.

No owner or operator of a cafeteria shall consent or permit any person affected

with any contagious, infectious or other disease or physical ailment which may render

such employment detrimental to the public health, nor any person who refuses to

submit to an examination, to work therein.

14
 BUSINESS LOCATION

The business location shall be located at Vista Verde, Cainta, Rizal frontinn 7 Eleven and

along Vista Verede Subdivision. Below is location of the proposed business.

15
 BUSINESS FLOOR PLAN

The business floor plan is tactically designed to support the smooth process of everyday

transactions. The display area is where all the finished goods which are ready to sell

placed. There would be two different dining areas, one inside the store and one outside

the store called umbrella dining area. The business office is provided to cater all

business related transactions. The kitchen will be the place where all products should

be processed and made. Parking area is also provided for our customers convenience

in parking their vehicles.

entrance /
waiting area

exit
counter display area

kitchen

hall way
dining
area

umbrella
dining
area

dining area
area
office
comfort
room

umbrella
dining area
area
king

king
par

par
are

are
a

16
 Chapter IV

MARKETING STUDY

This chapter will help to know the marketing aspect of the business. The marketing

aspects will cover the following: General Business Condition, Tabulation of Results,

Target Market, Demand, Product.

For the business to prosper, it should be given time and effort. The proponent of this

business must have the desired creativity so as to be able to provide quality service to

its customers. The fulfillment of the needs and wants of the customers or target market

must be the key objective of the desired business.

17
 TARGET MARKET

Fruitopia wants to innovate the purchasing influence of most Filipinos as it is offering

products that are not just affordable but also packed with healthy benefits. All ages is

the target market of Fruitopia, professional or not, male or female and people of

different work of life. One of our target markets are the parents because they can

influence the children to consume and choose Fruit Breads, Fruit Shakes, and Natural

Coffee not just as tasty snack treat but most especially beneficial to the people within a

healthy lifestyle watch. This confirms a big scope of market Fruitopia will cater.

With the location we had we can have consumers that has different lifestyles and social

status. We serve affordable but nutritious snacks that can serve as a meal of the day

that will marked on our costumer.

18
 MARKET SEGMENTATION

Fruitopia considers all types of people in all ages regardless of what places they came

from and no matter what their gender and religion is, including those who have high or

low income can be one of our potential buyers. For the benefits of our potential

costumers we extend our time and effort to differentiate and understand their needs,

wants and their preferences in order to meet the satisfaction of our innovated product.

19
 DEMAND STUDY

1. Do you eat fruits?

200
RESPONDENTS ANSWER
150

100 YES 189

50
NO 61
0
YES NO

The result shows that over one hundred eighty nine (189) of the respondents said that

they eat fruits while sixty one (61) of the respondents said that dont eat fruits. This

result implies that we there is a big fraction that our product will be viable to the target

consumers who have craved for fruits.

2. How do you often eat fruits?

140
120 RESPONDENTS ANSWER
100
80 EVERYDAY 115
60
40
OCCASIONALLY 65
20
0
OFTEN 45

VERY OFTEN 25

The results show that one hundred fifth teen (115) of the respondents said that they

eat fruits every day and sixty five (65) said they eat occasionally and fourthy five (45)

said that they eat fruits often and only twenty five (25) said that they eat fruits very

20
often. The results imply that Fruitopia has a chance of being viable to the market due to

the respondents response to how often they eat fruits.

3. Do you like eating bread?

250

200 RESPONDENTS ANSWER

150

100
YES 198

50
NO 52
0
YES NO

The results show that there are one hundred ninety-eight (198) of the respondents said

they like to eat breads while only fifty-two (52) of the respondents said that they dont

like to eat bread. The result implies that our products have a big chance that to be

patronized by the consumers based on the resulting findings.

4. How do you often eat bread?

160 RESPONDENTS ANSWER

140
120
100 EVERYDAY 145
80
60 OCCASIONALLY 45
40
20
0 OFTEN 30

VERY OFTEN 20

21
The results show that one hundred fourthy five (145) of the respondents said that they

eat breads every day and fourthy five (45) said they eat occasionally and thirty (30)

said that they eat breads often and only twenty (20) said that they eat breads very

often. The results imply that Fruitopia has a chance of being viable to the market due to

the respondents response to how often they eat bread.

5. How do you find fruit bread as an alternative for our conventional breads?

VERY RESPONDENTS ANSWER

SATISFYING
SATISFYING VERY
150
SATISFACTORY
AVERAGE
SATISFACTORY 48
AVERAGE 52

The results shows that one hundred fifty (150) of the respondents finds Fruit Bread as

an alternative for conventional breads as very satisfying and fourthy eight

(48) said that they are satisfied and only fifty two (52) average. By this result we are

truly confident that our product will be patronized by the consumers.

6. How much are you willing to pay for the Fruit Bread?

RESPONDENTS ANSWER
PHP 50-120

PHP 50-120 160

PHP 121-
200 PHP 121-200 90

22
The results show that one hundred sixty (160) of the correspondents said that they are

willing to pay PHP 50-120 for the Fruit Breads which has a good quality and nutritious

snack for all ages. And ninety of our correspondents are willing to pay PHP 121-200 for

the Fruit Breads of Fruitopia. These results gave us ideas on pricing our Fruitopia

products.

7. What drink is the best partner of the Fruit Breads?

RESPONDENTS ANSWER

COFFEE COFFEE 80
FRUIT JUICE FRUIT JUICES 80
FRUIT SHAKES FRUIT SHAKES 90

The results shows finds that both the coffee and the fruit juices gets are good partner

of fruit Breads eighty (80) points from the correspondents. While the fruit shakes said

to be the best partner of the Fruit Breads that gets the ninety (90) of the

correspondents point for the best partner of the Fruit Breads. This shows what the

consumers favorite refreshments.

23
 COMPETITION

Business exists in a competitive environment. Cafeterias are in fierce competition with

each other to provide the best value for money, high quality, nutritious and appetizing

breads, and to offer most suitable range of products for their costumer. Common

typical breads and a drink like coffee are commonly offered by cafeterias. They are

really noteworthy about their profit and customer satisfaction, but not into making the

community health wise. The fact that the value of its bread, juices, shakes and coffees

are affordable yet it consist only few of nutrients that our body need is somewhat

deceiving ourselves.

On the other hand, fruits are obliging in our body in handling out nutrients that keeps

us going. Some consumers today are aware of their health but some are not specially

kids, nowadays that most of them are not into eating fruits. And as concern individuals,

we offer breads that are benevolent in use and consist of dietary from the fruits that

store our daily nutritional needs the Fruit Bread.

Within a market business are faced by direct competitors. These are firms that produce

that product the same or very similar goods. With regards to our consideration about

our competition, we consider small cafeterias because it will threat in our business.

However, most products are differentiated in some way.

24
 THE PRODUCT

Fruitopia comes from a combination of word Fruit (crops or produce) and Utopia

(perfect place or world). We all need the vitamins and minerals imbedded in fruits to

keep us healthy so the researchers come up to the idea of putting up FRUITOPIA.

The different products of Fruitopia will bring you nature at its best delicious and

nourishing breads, juices, and coffee made with a variety of 100% fruits. New

Fruitopias fruit breads, fruit shakes, and natural coffee add an authentic taste to your

common and conventional bread, juice, and coffee products.

25
 Chapter V

FINANCIAL / ACCOUNTING STUDY

This chapter discusses the financial and accounting aspects of the study, in order for a

business plan to understand it needs money to start. To determine to whether the

future industry will remain profitable through the existence of competitors and

unfavorable economic condition, the researchers have projected a three year financial

statement.

This chapter includes the sources of funds, financial position, income statement, cost of

goods sold and cost of sales.

26
 INITIAL CAPITAL REQUIREMENTS

The partners agreed to contribute an equal sharing of capital amounting Php

300,000.00 each with the total of Php 2, 400, 00.00

Initial Capital Requirements

Name of partners Ratio Amount invested
1 Shiela L. Asaytono 12.5% 300,000.00
2 Rizell B Labayo 12.5% 300,000.00
3 Maria Fatima R. Osera 12.5% 300,000.00
4 Remelyn M. Otap 12.5% 300,000.00
5 Rowela R. Pacaro 12.5% 300,000.00
6 Fernando M. Sutingco 12.5% 300,000.00
7 Mariz Kristine Angela D. Quejada 12.5% 300,000.00
8 Richel L. Villaver 12.5% 300,000.00
TOTAL 100.000% 2,400,000.00

27
 COST AND EXPENSES SCHEDULE

Schedule 1: RENOVATION EXPENSES

UNIT TOTAL
PARTICULARS QTY UNIT
PRICE AMOUNT

A. Store Renovation
materials & labor 100,000.00

Schedule 2: FURNITURE AND FIXTURES EXPENSES

UNIT TOTAL
PARTICULARS QTY UNIT
PRICE AMOUNT

B. Furniture & Fixtures

Office table 1 pc 3,000.00 3,000.00
Office chair 3 pcs 1,200.00 3,600.00
Split type aircon 1 unit 30,000.00 30,000.00
Ceiling fan 4 units 1,800.00 7,200.00
Computer w/
printer 1 set 15,000.00 15,000.00
POS 1 unit 35,000.00 35,000.00
Steel cabinet 1 pc 5,000.00 5,000.00
Chairs & tables 10 sets 3,000.00 30,000.00
TOTAL 128,800.00

Schedule 3: MATERIALS AND EQUIPMENT EXPENSES

UNIT TOTAL
PARTICULARS QTY UNIT
PRICE AMOUNT

C. Materials & Equipment

Dough mixer 1 unit 20,000.00 20,000.00
Oven 1 unit 32,000.00 32,000.00
Roller 1 unit 25,000.00 25,000.00
Stainless table 1 pc 15,000.00 15,000.00
Heavy duty
blender 2 units 12,000.00 24,000.00
Coffee maker 1 unit 12,000.00 12,000.00
TOTAL 128,000.00

28
 Schedule 4: RAW MATERIALS EXPENSES
UNIT TOTAL
PARTICULARS QTY UNIT
PRICE AMOUNT

D. Raw Materials
Bread 30,000.00
Coffee 10,000.00
Shakes 7,000.00
47,000.00
x 12
TOTAL months 564,000.00

Schedule 5: PACKAGING EXPENSES

UNIT TOTAL
PARTICULARS QTY UNIT
PRICE AMOUNT

E. PACKAGING
Paper Bag 23,000.00
Box 7,000.00
TOTAL 30,000.00

Schedule 6: OFFICE SUPPLIES EXPENSES

UNIT TOTAL
PARTICULARS QTY UNIT
PRICE AMOUNT

E. Office Supplies 3,000.00

x 12
TOTAL months 36,000.00

Schedule 7: PROMOTIONAL EXPENSES

UNIT TOTAL
PARTICULARS QTY UNIT
PRICE AMOUNT

F. Promotional expense 5,000.00

29
 Schedule 8: SALARIES AND WAGES EXPENSES
UNIT TOTAL
PARTICULARS QTY UNIT
PRICE AMOUNT

G. Salaries & Wages

Book keeper 1 pax 18,000.00 18,000.00
Manager 1 pax 15,000.00 15,000.00
Head Baker 1 pax 12,000.00 12,000.00
Asst Baker 1 pax 8,000.00 8,000.00
Cashier 1 pax 7,500.00 7,500.00
Waitress 2 pax 7,500.00 15,000.00
75,500.00
x 12
TOTAL months 906,000.00

Schedule 9: RENT EXPENSES

UNIT TOTAL
PARTICULARS QTY UNIT
PRICE AMOUNT

H. RENT EXPENSE 10,000.00

x 12
TOTAL months 120,000.00

Schedule 10: DEPRECIATION EXPENSES

UNIT TOTAL
PARTICULARS QTY UNIT
PRICE AMOUNT

FURNITURE AND
I. FIXTURE 6,440.00
EQUIPMENTS 6,400.00
per
TOTAL annum 12,840.00

30
 Schedule 11: SALARIES AND WAGES EXPENSES
UNIT TOTAL
PARTICULARS QTY UNIT
PRICE AMOUNT

J. Utilities
Electric & water
consumption 6,000.00
Telephone bill 1,200.00
7,200.00
x 12
months 86,400.00

TOTAL EXPENSES
FOR 12 MONTHS 2,117,040.00

STATEMENT OF COST OF GOODS SOLD

2016 2017 2018
Beginning Inventory - - -

Add:
Purchase of Raw Materials 1,000,000.00 1,065,000.00 1,127,500.00
Direct Labor 50,000.00 50,000.00 50,000.00

Overhead:
Packaging 30,000.00 30,000.00 30,000.00

Cost of Goods Sold 1,080,000.00 1,145,000.00 1,207,500.00

31
 PROJECTED DEMAND AND SALES FOR YEAR 2016-2018

PROJECTED DEMAND AND SALES FOR YEAR 2016-2018

DEMAND
Product 2016 2017 2018

Fruit Bread 400,000 650,514 670,409

Fruit Shakes 100,500 330,000 402,000
Coffee 150,000 250,000 379,000
TOTAL 650,500.00 1,230,514.00 1,451,409.00
SALES
Product 2016 2017 2018

Fruit Bread 2,520,000 2,680,000 2,730,000

Fruit Shakes 1,080,000 1,170,000 1,270,000

Coffee 720,000 730,000 830,000

TOTAL 4,320,000.00 4,580,000.00 4,830,000.00

32
 PROJECTED INCOME STATEMENT

FRUITOPIA
PROJECTED INCOME STATEMENT
2016 - 2018

2016 2017 2018

SALES: Php 4,320,000 Php 4,580,000.00 Php 4,830,000.00

LESS: COST OF SALE OF GOODS 1,080,000 1,145,000.00 1,207,500.00
GROSS INCOME 3,240,000.00 3,435,000.00 3,622,500.00

LESS: OPERATING EXPENSES

Renovation Expense Php 100,000.00 Php 100,000.00 Php 100,000.00
Office Supplies 36,000.00 36,000.00 36,000.00
Promotional Expense 5,000.00 5,000.00 5,000.00
Salaries and Wages 906,000.00 906,000.00 906,000.00
Utilities 86,400.00 86,400.00 86,400.00
Depreciation Expense 12,840.00 12,840.00 12,840.00
Rent Expense 120,000.00 120,000.00 120,000.00
1,266,240.00 1,266,240.00 1,266,240.00

INCOME BEFORE TAX 1,973,760.00 2,168,760.00 2,356,260.00

LESS: 30% 592,128.00 650,628.00 706,878.00

NET INCOME Php 1,381,632.00 Php 1,518,132.00 Php 1,649,382.00

33
 PROJECTED CASHFLOW

FRUITOPIA
PROJECTED CASH FLOW
2016 - 2018

2016 2017 2018

CASH INFLOW
Cash Beginning Php 3,537,672.00 Php 5,068,644.00
Partners' Contribution Php 2,400,000.00
Sales 4,320,000.00 4,580,000.00 4,830,000.00
TOTAL CASH INFLOWS 6,720,000.00 8,117,672.00 9,898,644.00

LESS: CASH OUTFLOWS

Purchased of Fixed Assets Php 256,800.00
Store Renovation 100,000.00 Php 100,000.00 Php 100,000.00
Purchase of Raw Materials 1,080,000.00 1,145,000.00 1,207,500.00
Salaries and Wages Expense 906,000.00 906,000.00 906,000.00
Office Supplies 36,000.00 36,000.00 36,000.00
Rent Expense 120,000.00 120,000.00 120,000.00
Promotional Expense 5,000.00 5,000.00 5,000.00
Utilities 86,400.00 86,400.00 86,400.00
Income Tax 592,128.00 650,628.00 706,878.00
TOTAL CASH OUTFLOWS 3,182,328.00 3,049,028.00 3,167,778.00

CASH BALANCE, END Php 3,537,672.00 Php 5,068,644.00 Php 6,730,866.00

34
 PROJECTED STATEMENT OF FINANCIAL POSITION

FRUITOPIA
PROJECTED BALANCE SHEET
2016 - 2018

2016 2017 2018

CURRENT ASSETS
Cash Php 3,537,672.00 Php 5,068,644.00 Php 6,730,866.00
TOTAL CURRENT ASSETS 3,537,672.00 5,068,644.00 6,730,866.00

NON-CURRENT ASSETS
Furniture and Fixtures 128,800.00 128,800.00 128,800.00
Acc. Dep. - F & F 6,440.00 12,880.00 19,320.00
122,360.00 115,920.00 109,480.00
Equipment 128,000.00 128,000.00 128,000.00
Acc. Dep. - Equipment 6,400.00 12,800.00 19,200.00
121,600.00 115,200.00 108,800.00

TOTAL NON-CURRENT ASSETS 243,960.00 231,120.00 218,280.00

TOTAL ASSETS 3,781,632.00 5,299,764.00 6,949,146.00

LIABILITY Php 0 Php 0 Php 0

TOTAL LIABILITY 0 0 0

CAPITAL 2,400,000.00 3,781,632.00 5,299,764.00

ADD: NET INCOME 1,381,632.00 1,518,132.00 1,649,382.00

TOTAL LIABILITY & CAPITAL 3,781,632.00 5,299,764.00 6,949,146.00

35
 PROJECTED FINANCIAL RATIO

FRUITOPIA
FINANCIAL RATIO
2016 - 2018

2016 2017 2018

Profit Margin
1,518,132.00 1,649,382.00
1,381,632.00
4,320,000.00 4,580,000.00 4,830,000.00
32% 33% 34%

Return on Investment 1,518,132.00 1,649,382.00

1,381,632.00
2,400,000.00 2,400,000.00 2,400,000.00
58% 63% 69%

Return on Total Assets 4,580,000.00 4,830,000.00

4,320,000.00
3,781,632.00 5,299,764.00 6,949,146.00
1.14 0.86 0.70
Return on Equity
4,580,000.00 4,830,000.00
4,320,000.00
3,781,632.00 5,299,764.00 6,949,146.00
1.14 0.86 0.70

Fixed Asset Turnover 3,435,000 3,622,500

3,240,000.00
243,960.00 231,120.00 218,280.00
13.28 14.86 16.60

Total Asset Turnover 3,435,000 3,622,500

3,240,000
3,781,632.00 5,299,764.00 6,949,146.00
0.86 0.65 0.52

36
 Chapter VI

MANAGEMENT STUDY

This chapter tackles about the entire organizational arrangement of the business. The

management aspect suggests a clear and precise identification of duties and

responsibilities, flow of authority and manpower level requirement. This contains the

organizational chart and the qualifications of people involved in the formation of

business organization structure. It must be aimed at optimum effectiveness. To attain

this, management must be able to plan all activities for the company to become

dynamic and competitive business over and done with human resource, financial

capabilities and new technologies.

37
 FORM OF OWNERSHIP

The type of business ownership will be a partnership; in which partners pool money,

skills, and other resources, and share profit and loss in accordance with the terms of

the partnership agreement. In the absence of such agreement, a partnership is

assumed to exit where the participants in an enterprise agree to share the associated

risks and reward proportionately. Complementary skills and additional contacts of each

partner can lead to the achievement of greater financial result together. Mutual support

and motivation are needed for the business to last longer.

38
 ORGANIZATIONAL STRUCTURE

THE PARTNERS

FERNANDO SUTINGCO

Manager

BOOKKEEPER/ WAITRESS HEAD

CASHIER BAKER

39
 JOB ANALYSIS

Job Title: Manager

Name: FERNANDO SUTINGCO

Job Descriptions:

Responsibilities:

Oversees daily production

Work Schedules

Assigning Employee Tasks

Ensures product quality

Keeps facility running and clean

His/her job includes planning, organizing, directing and controlling all the

employees of the organizations as well as its relationship to each other.

Responsible in checking sales records.

Responsible in purchasing raw materials.

Job Qualifications

A graduate of any management courses

Male or female from 21-25 year old.

At least 2 years work experience

Must have a good moral character

With pleasing personality

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Job Title: Bookkeeper/Cashier

Job Description:

Responsibilities:

Responsible for monthly income statements and balance sheets.

Responsible in collection of receivables and payroll.

He/she is responsible in managing the cash.

Responsible for keeping records of sales.

Responsible in cash deposit.

Job Qualifications

Male or Female

Must be a Graduate of any 4 years business related course.

Male or Female From 21-26 years old

At least 2 years work experience

Must have good moral character

Must be honest and pleasing personality

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Job Title: Head Baker

Job Description:

Responsibilities:

Design and cost baked products in liaison with Customers Service Management

Ensure quality control during and post production including maintenance of

hygiene standards and accurate pack weights and QC audit of retail outlets as

required

Supervise and train production staff to efficiently and safely produce high

volume, multiple baked products with minimum of wastage

Calculate raw material needs and efficient maintain stock levels to meet

productions requirements

Oversee distribution of production to retail outlets in liaison with location

management

Job Qualifications:

Male

No specific requirements for age

Bachelors/College Degree

3 years of working experience in the same field

Must have complete the thorough knowledge of baking processes for bread,

pastries, and other baking products

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 Managerial/Supervisory experience in high volume bakery production

environment

Recognized baking qualifications and training required

Must have good moral character

Must be responsible and hard working

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Job Title: Waitress

Job Description

Responsibilities:

She files all the papers.

She takes care of the communications such as telephone, email, or meeting in

person.

She helps the manager in his/her projects.

She records and updates the database.

She supports the reception desk.

She sorts and hands out post.

Job Qualifications:

Female only

18-25 years old

At list 52 in height with pleasing personality.

A College Level or High School Graduate.

Must have good moral character

Must be responsible and hard working

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 COMPANY POLICIES

It is mandatory that employees must turn off all the machines and equipments

after using.

Following safety provision to avoid accidents.

Observe cleanliness in the working area.

Employees are required to wear their prescribed uniform.

Absent without leave (AWOL) is subject to appropriate sanctions unless provided

with a valid reason

MANAGEMENT POLICY

Client shall be the first priority.

Maintain uniqueness and great quality products.

Make sure the availability of the product at all times possible.

Guarantee the constancy of the rate of each product.

CALL ON DUTY

Mandatory to work overtime if needed.

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 Chapter VII

SOCIO-ECONOMIC STUDY

In this partnership we aim to help our farmers in the locality through promoting local

fruits and to offer an idea for a healthy lifestyle to the people. Nowadays it is important

that small entrepreneurs should realize what is worth innovating and considering in

starting up a business that would largely contribute to the socio-economic development

of the country.

In this partnership, the partners consider the whole part of the business especially the

social impact in the community:

FRUITOPIA

INCOME
IMPROVE OF
LIVING
EMPLOYMENT

TAXES
GOVERNMENT
COMMUNITY
DEVELOPMENT

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 CONTRIBUTION TO INCOME AND EMPLOYMENT

The main goal of a certain business is to have a high income especially in the part of

the owner. The business should generate pleasant relationship to the manager and the

employees to attain the main goal.

In starting a business like Fruitopia, it is a great opportunity to hire and employ those

who are willing and qualified to the specific job with the right amount of wages and

benefits.

TAX CONTRIBUTION

The business is expected to have a great contribution to the government in the form of

taxes. The tax payment from the business would help the localities as well as the

economy in its future project especially for people.

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 Chapter VIII

CONCLUSION AND RECOMMENDATION

After taking into considerations the significant factors in the study conducted, such as

technical, marketing, financial / accounting, management, and socio-economic aspect,

the researchers concluded that the business proposed is feasible and viable in the

market, therefore we recommend the FRUITOPIA cafeteria for commencement and will

be established at Vista Verde, Cainta, Rizal.

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