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COLLEGE DEPARTMENT i
Presented to
Calamba City
In Partial Fulfillment
By:
DECEMBER 2017
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COLLEGE DEPARTMENT ii
APPROVAL SHEET
__________________________________
ROGELIO G. PANELO JR. , CPA
Adviser
LANGUAGE EDITOR
Edited and re-examined for final printing and submission to the Office of the Dean.
___________________________________
CRISTINA G. ATIENZA
Language Editor
___________________________________________________________________
PANEL OF EXAMINERS
Defended in an oral examination before a duly constituted panel with the grade of_.
______________________________
JEROME S. GELACIO, CPA, MBA
Chairman
_____________________________ ______________________________
JOEFREY T. ROBOSA RAMIR R. LARINO, DPA
Member Member
___________________________________________________________________
Accepted and approved in partial fulfillment of the requirements for the degree of
Bachelor of Science in Accountancy.
_______________________________
JEROME S. GELACIO, CPA, MBA
Dean, School of Accountancy
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COLLEGE DEPARTMENT iii
ACKNOWLEDGEMENT
gratitude to those person/s who helped and assisted us to finish this study.
light that guides and made us to right decisions, for answering all over
prayers and for showering us his blessings for the unfailing assistance and for
guidance and critics on checking this study and for giving such an inspiration
tolerance in reading and editing our manuscript, and providing suggestion for
better vocabulary.
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COLLEGE DEPARTMENT iv
TALENS, our panelist, for their kind consideration and patience for checking
To MR. JESER P. JAVIER, our first adviser, for giving us advices and
ideas for this study. We truly appreciate his time and effort for helping us in
To our beloved FRIENDS, who shared experience and some ideas and
tips for the oral defense and also for sharing the sleepless nights just to
to inspire us in doing this project feasibility study and for the financial
assistance.
have brought the success of doing this project feasibility study for without
The Proponents,
TABLE OF CONTENTS
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TITLE PAGE i
APPROVAL SHEET ii
ACKNOWLEDGEMENT iii
TABLE OF CONTENTS v
LIST OF TABLES viii
LIST OF SCHEDULES xi
LIST OF FIGURES xiii
A. Marketing Objectives 6
B. Service Description 6
C. Logo 8
F. Demand Analysis 10
G. Supply Analysis 16
I. Market Share 27
J. Price Study 28
L. Marketing Program 33
A. Service Description 37
B. Service Process 40
D. Equipment 43
G. Leasehold Improvements 50
H. Supplies 51
I. Utilities 58
J. Labor Requirements 59
K. Business Location 60
L. Building Layout 60
M. Waste Disposal 62
Financial Analysis 69
Major Assumption 74
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COLLEGE DEPARTMENT vii
C. Basic Consideration 94
D. Form of Ownership 95
E. Organizational Chart 96
G. Compensation 103
Taxes 110
Environment 111
Generalization 111
CHAPTER 7 – SUMMARY OF FINDINGS, CONCLUSIONS
BIBLIOGRAPHY
APPENDICES
EXHIBITS
FORMS, PERMITS, AND LICENSES
CURRICULUM VITAE
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COLLEGE DEPARTMENT viii
LIST OF TABLES
28 Labor Requirement 59
29 Schedule of Rest Days 60
LIST OF SCHEDULES
LIST OF FIGURES
LIST OF EXHIBITS
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COLLEGE DEPARTMENT xv
EXECUTIVE SUMMARY
our products are avocado, jackfruit and pineapple which are rich in proteins,
A. MARKET ASPECT
generally the focal point of the business, the question of demand is the most
the respondents and the result determines the demand and supply. This is for
the proponents to know whether their product will penetrate the target market.
Manufacturing Company. In line with this, the proponents have agreed with
B. TECHNICAL ASPECT
flow of the project. This includes the list of equipment, materials, utilities,
facilities, layout designs, location and also the source of the supplies used
in the proposed project. Purrfect Paws and Fab Owners’ Salon & Spa
will rent a space where the business will operate and it will be located at
C. FINANCIAL ASPECT
not.
Purrfect Paws and Fab Owners’ Salon & Spa will need a
D. MANAGEMENT ASPECT
Purrfect Paws and Fab Owners’ Salon & Spa will be formed
E. SOCIO-ECONOMIC ASPECT
This aspect shows that Purrfect Paws and Fab Owners’ Salon &
Spa do not only focus on gaining profit but also the possible effects and
generating employment that will provide income to them. It will help the
government by paying taxes that will be used for public works construction
BIBLIOGRAPHY
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COLLEGE DEPARTMENT xx
BIBLIOGRAPHY
Laguna.
Laguna.
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COLLEGE DEPARTMENT xxi
www.beautyresource.org
www.curioushistory.com
www.petgroomer.com
www.thedogspaphilippines.com
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COLLEGE DEPARTMENT xxii
APPENDICES
APPENDIX 1
PFS ADVISER'S APPOINTMENT FORM
Dear Sir:
Approved:
Conforme:
_____________________
Date: ________________
APPENDIX 2
PFS LANGUAGE EDITOR'S APPOINTMENT FORM
Dear Sir:
In view of this, we would like you to serve as our language editor in our
Feasibility Study this 1st Semester S. Y. 2017 – 2018.
Please affix your signature under CONFORME certifying your
acceptance of this appointment as our language editor.
Thank you.
Approved:
Conforme:
_____________________
Date: ________________
APPENDIX 3
March 3, 2017
THE ADMINISTRATOR
Municipal of Calamba,
Calamba City, Laguna
Dear Sir/Madam:
project feasibility study entitled: “Purrfect Paws and Fab Owners’ Salon & Spa” as
partial requirement of the course. A significant part of this activity is gathering of
data/information to be utilized in the analysis of our project study.
Respectfully yours,
Noted By:
Respondent’s Details:
Name (optional):____________ Address: ______________
Gender: ____________ Age: _________
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COLLEGE DEPARTMENT xxvi
Part I:
2. If you go to salon and spa, what services do you prefer? (Rank 1-5, no.
1 as the highest)
___Haircut ___Body scrub
___Makeup ___Waxing
___Hair color ___Manicure/Pedicure
___Hair Treatments ___Foot spa
___Body massage ___Facial
Part II:
5. Do you have a pet? (If your answer is no, proceed to the last question.)
___Yes ___No
9. How much are you willing to spend to get your pet salon and spa
treatments?
___Php100- Php500 ___Php1000-Php1500
___Php500- Php1000 ___Php1500 and above
10. What kind of salon and spa treatments do you want to try for your
pet/s? (Select as many as your pet need)
___Bath and brush ___Massage
___Bath, brush, and light trim ___Hair dye
___Bath, brush, and full haircut ___Ear cleaning
___Toothbrush ___Nail trimming and painted nails
12. Are you willing to try a salon and spa for both owners and pet cats and
dogs?
___Yes ___No
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COLLEGE DEPARTMENT xxviii
Appendix 5
Please take a few minutes to answer our survey questionnaire for our project
feasibility study at the Laguna College of Business and Arts. The
questionnaire must be filled in by anyone who works at or owns a salon &
spa/pet salon. Rest assured, the information is for our research purposes only
and your data will not be passed to any third parties. The results from this
survey will also not be used to inform third parties and will not be sold to third
parties.
___Own
___Lease
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COLLEGE DEPARTMENT xxix
Monthly payments________________
4. How many rooms do you have in your salon & spa/pet salon?
_______________
___Own
___Lease
Monthly payments________________
Staff
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
Business
1. Form/type of business
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COLLEGE DEPARTMENT xxxi
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
2012 ____________________
2013 ____________________
2014 ____________________
2015 ____________________
2016 ____________________
APPENDIX 6
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COLLEGE DEPARTMENT xxxii
ARTICLES OF PARTNERSHIP
of
That we, the undersigned all Filipinos, of legal ages, and residents and citizen
of The Republic Philippines, have on this day, covenanted to establish a
partnership, in accordance with the laws of the Republic of the Philippines;
1. That the names and addresses of the respective partners are as follows:
Name Address
2. That the name of this partnership shall be Purrfect Paws and Fab Owners’
Salon & Spa and it shall exist for 10 years from the execution of this
instrument, unless the partners mutually agree in writing to a shorter period.
Should the partnership be terminated by unanimous vote, the assets and
cash of the partnership shall be used to pay all creditors, with the remaining
amounts to be distributed to the partners according to their proportionate
share.
855,570.76
ANN NICOLE B. AYDALLA
The partnership shall maintain a capital account record for each partner;
should any partner's capital account fall below the agreed to amount, then
that partner shall (1) have his share of partnership profits then due and
payable applied instead to his capital account; and (2) pay any deficiency to
the partnership if his share of partnership profits is not yet due and payable
or, if it is, his share is insufficient to cancel the deficiency.
5. The partners shall provide their full-time services and best efforts on behalf
of the partnership. No partner shall receive a salary for services rendered to
the partnership. Each partner shall have equal rights to manage and control
the partnership and its business. Should there be differences between the
partners concerning ordinary business matters, a decision shall be made by
unanimous vote. It is understood that the partners may elect one of the
partners to conduct the day-to-day business of the partnership; however, no
partner shall be able to bind the partnership by act or contract to any liability
exceeding Pesos: __________________________ (P_____________),
Philippine Currency, without the prior written consent of each partner.
6. That the profits and losses shall be divided among the partners pro rata, in
proportion to their respective contributions.
7. In the event a partner withdraws or retires from the partnership for any
reason, including death, the remaining partners may continue to operate the
partnership using the same name. A withdrawing partner shall be obligated to
give _____________ (______) days' prior written notice of (his/her) intention
to withdraw or retire and shall be obligated to sell (his/her) interest in the
partnership.
the partnership, or (a) the sum of his capital account, (b) any unpaid loans
due him, (c) his proportionate share of accrued net profits remaining
undistributed in his capital account, and (d) his interest in any prior agreed
appreciation in the value of the partnership property over its book value. No
value for good will shall be included in determining the value of the partner's
interest.
9. A partner who retires or withdraws from the partnership shall not directly or
indirectly engage in a business which is or which would be competitive with
the existing or then anticipated business of the partnership for a period of
_____________ (____) years within the City/Province of _____________
where the partnership is currently doing or planning to do business.
_________________________
_________________________
__________________________
__________________________
Notarial Acknowledgement
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COLLEGE DEPARTMENT xxxv
APPENDIX 7
LEASE OF CONTRACT
the LESSOR.
-And-
MR./MRS…………………………………………………………………with
address at ……………………………………………………………………..,
WITNESS THAT
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COLLEGE DEPARTMENT xxxvi
LEASED PREMISES, and the LESSOR is willing to lease the same unto the
mutual covenants hereinafter set forth, the LESSOR has let and leased, and
by these presents does hereby lease unto the LESSEE the aforesaid
and the LESSEE hereby accepts the same by way of lease, subject to the
the LESSOR at least THIRTHY (30) days prior to the expiration of this
Contract of Lease.
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COLLEGE DEPARTMENT xxxvii
2. AMOUNT OF RENT: The parties hereby agree that the monthly rental
--------------------------------------ONLY (P --------------)
------------------------------------ONLY (P---------------------)
------------------------------------------------ (P --------------------------)
lease for another year, provided that the LESSEE shall advise the
LESSOR in writing no later than thirty (30) days prior to the expiration
of this lease; provided further that this option is not available if the
LESSEE has decided to utilize the unit for his personal and family
residence and this decision has been advised in writing to the LESSEE
Premises by the LESSEE, with the consent of the LESSOR are without
obligation of the latter to pay or refund its value or cost to the LESSEE.
be for the account of the Tenant who agrees to reimburse the Landlord
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COLLEGE DEPARTMENT xxxix
insurance policy.
sublease the premises hereby leased or any part thereof without the
payments.
a fire hazard.
12. THIRD PARTY LIABILITY: The LESSEE, during its occupancy of the
Leased Premises, shall hold the LESSOR free and without fault for any
etc. cause such damage or liability, the LESSEE shall not be liable to
the LESSOR.
decide to sell the Leased Premises, the LESSEE has the first option to
buy it and decide within fifteen (15) days, and upon failure to do so, the
LESSOR is free to negotiate for the sale of the Leased Premises with
other parties.
latter’s request.
a) Have any item listed on the inventory which has been damaged,
LESSOR, at least thirty (30) days before the termination date of its
liquidated damages the amount equivalent to two (2) months’ rent. All
unused rental after forfeiting two (2) months rental as penalty shall be
returned by the LESSOR to the LESSEE within thirty (30) days from
agrees in writing to respect all the terms and conditions of the lease.
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COLLEGE DEPARTMENT xlii
agreed rents or any breach or violation of this contract on the part of the
IN WITNESS WHEREOF, the parties have hereunto set our hands this ___th
By:
_____________________ ______________________
LESSEE LESSOR
______________________ _____________________
Witness Witness
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COLLEGE DEPARTMENT xliii
APPENDIX 8
SUPPORTING DOCUMENTS
4. PhilHealth Table
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COLLEGE DEPARTMENT xlvi
EXHIBITS
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COLLEGE DEPARTMENT xlviii
OFFICE EQUIPMENT
Laptop Printer
Razor
Blower Razor
Washing Machine
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COLLEGE DEPARTMENT liii
Facial Massager
Depilatory Wax
Cartridge Heater Facial Steamer
Wax Warmer
Wall Clock
TV Lounge Chair
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COLLEGE DEPARTMENT lvi
Cat Beddings
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COLLEGE DEPARTMENT lvii
Portable Playpen
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COLLEGE DEPARTMENT lviii
CLEANING SUPPLIES
Door Mat
Conditioner Cotton
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COLLEGE DEPARTMENT lxii
Shampoo
Toothpaste
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COLLEGE DEPARTMENT lxxi
MASSAGE SUPPLIES
Bathrobe Candles
Towles
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COLLEGE DEPARTMENT lxxiii
Eye Mask
FORMS,
PERMITS, AND
LICENSES
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COLLEGE DEPARTMENT lxxvi
CURRICULUM
VITAE