Академический Документы
Профессиональный Документы
Культура Документы
College of Accountancy
DigiSurf
Submitted by:
Angie S. Rosales
BSA III-I
Submitted to:
Topic Page
INTRODUCTION .............................................................................................................. 1
I. Background of the Study ........................................................................................ 1
II. Name of the Business.............................................................................................. 3
III. Location .................................................................................................................. 3
IV. Statement of the Problem ........................................................................................ 3
V. Scope and Limitations............................................................................................. 4
MANAGEMENT ASPECT ................................................................................................ 6
Form of ownership....................................................................................................... 6
Steps in business registration ....................................................................................... 7
Company’s Vision and Mission Statements .............................................................. 11
Organizational Chart.................................................................................................. 12
Labor Requirements .................................................................................................. 13
Compensation and Benefits of the Employees .......................................................... 14
Internal Control.......................................................................................................... 18
Company Policies, Rules and Regulations ................................................................ 19
MARKETING ASPECT ................................................................................................... 23
Service Description.................................................................................................... 23
Target Market ............................................................................................................ 23
Market Segmentation ................................................................................................. 24
Promotional Mix ........................................................................................................ 26
SWOT Analysis ......................................................................................................... 26
Print advertisement .................................................................................................... 28
TECHNICAL ASPECT .................................................................................................... 29
Company logo............................................................................................................ 29
Services ...................................................................................................................... 30
Operating Process ...................................................................................................... 31
Business Operations .................................................................................................. 32
Equipment .................................................................................................................. 33
Furniture and Fixtures ............................................................................................... 34
Supplies Inventory ..................................................................................................... 34
Intangible Asset ......................................................................................................... 35
Plant Location ............................................................................................................ 35
Structures ................................................................................................................... 36
Utilities ...................................................................................................................... 36
FINANCIAL ASPECT ..................................................................................................... 37
Financial Assumptions .............................................................................................. 37
SOCIO-ECONOMIC ASPECT ........................................................................................ 38
TABLE OF FIGURES
Figure 4. Equipment.......................................................................................................... 34
Not all people own a gadget or a device that is capable to be used for
internet services. That is why not all people also receive the benefits of advanced
internet access to the public, usually for a fee which rate is time-based. These
businesses usually provide snacks and drinks, hence the café in the name. Before,
a café is known to be a place where people spend their time sitting around with a
coffee and snack on their table while either reading some sort of works or
engaging with someone in a serious talk. However, because these things can now
be done through high-tech devices, internet and computers entered the picture.
literary works was not only improved, but added up to needs of those people who
The first internet café in the world was built in South Korea on March
1988 and it was called Electronic Café. It had two 16bit computers connected to
online service networks through telephone lines. After three years, the online café
phenomenon reached the United States and several internet cafés were built and
established all over the world. Even in the Philippines, small internet cafés could
recruitment agencies.
2
Upon a research, there are numerous types of internet cafés that can be
considered in establishing one. There is the traditional internet café which has
multiple user terminals (often 20 or more) setup in a commercial retail space, with
a staff member taking manual payments. Most traditional internet cafes have
fairly cheap, low-spec computers, which are often simply left installed on a
desktop with minimal physical security. These internet cafes usually also offer
phone calls, food and drinks, and much more. Gaming cafes, on the other hand,
often have 30 to 50 user terminals setup in commercial retail space. These are
almost always staffed and often run gaming competitions and tournaments with
cash or other prizes. There are also self-serve internet cafés often found in
locations with high passing foot traffic, standalone internet kiosks, information
systems.
package. When one plans to raise a business like this, he has to ponder over many
today may not seem a different thing considering its increasing number for the
past years. Even its profitability may not be anticipated accurately because of
several competitors. But upon considering its large market, which matters the
The name of the business will be DigiSurf Computer Shop. Its name is
consisted of two words, Digi and Surf. The first word Digi represents the
business’ printing and photocopying services while the second word Surf refers to
People remember the business by its name and its offered services. With
this in mind, the name DigiSurf was created in aim to be recognized and be easily
III. Location
At the end of this study, the proponents aim to provide an answer to the
What specific form of business organization will best fit the nature of the
proposed business?
What kind of services will be offered by the business and the strategy to
What name of the business can be used to strikingly attract the customers?
What is the workplace layout that will allow employees to carry out their
Will the business reach the break-even point, or will have to either lose
How will the general public benefit from the proposed business?
rental shop or sometime called internet café. For management, the processes in
discussed. For marketing, the target market of the business and the services to be
offered were described. Even the strengths, weaknesses, opportunities, and threats
were also elaborated. For technical, the plant location was designated and the
equipment needed was listed. For financial aspect, the investment needed to put
up this business was simplified together with the projections of income that may
this proposed business on the community were detailed. On the other hand, to
make this study more understandable, some areas of study were excluded. These
are profile of each prospective customer, history of the business location, and the
functions of the Government agencies who set rules on which businesses should
comply with.
6
MANAGEMENT ASPECT
management. Good managers need to make the right decisions and ensure the business is
able to grab any opportunities open to it, and at the same time, protect the business by
Management refers to a set of functions designed to get things done through and
goals. In this aspect, DigiSurf will be able to present its effective and efficient
Form of ownership
partners. Partnership is a form of a business entity owned by two or more persons called
partners who have agreed to contribute money, property, and industry to a common fund
with the intension of dividing the profits among themselves. General partners contributed
equal share to form the total capital for the business and agreed to divide the
responsibility for management and liability equally, as well as the shares of profit or loss
Businesses as partnerships do not have to pay income tax; each partner files the
profits or losses of the business on his or her own personal income tax return. This
Easy to establish.
There is an increased ability to raise funds when there is more than one owner
A. SEC Registration
a. After payment, you will get a Name Verification Slip, which is submitted
Articles of Partnership
B. DTI Registration
partnership name. However, partnership name must register such business name.
than 40% owned by aliens, the SEC certificate must specify that it is in
a. Barangay Clearance
Partnership)
D. BIR Registration
Mayor’s Business Permit, if the former is still in process with the LGU
Job order
Receipts/Invoices
4. Procedures
a. Accomplish BIR Form 1903 and submit the same together with the
c. Pay Documentary Stamp Tax (DST) (loose DST / BIR Form 2000* for
and duties/responsibilities.
f. The RDO shall then issue the Certificate of Registration (Form 2303)
together with the “Ask for Receipt” notice, Authority to Print and
Books of Accounts.
Deadlines
E. SSS Registration
register their businesses and employees with the SSS. An employer who does not
Security (SS) Law. Registering employees ensures that, as an employer, you are
lawfully remitting your employer’s contribution to the agency for the benefits of
9241), all employers are required to register their employees with Phil Health and
remit to the agency their share of contribution. Aside from being mandatory, this
is also to ensure that employees are adequately covered by health insurance that
will aid them in hospitalization costs and other health care needs.
Pesos a month must be registered with HDMF (the agency that administers the
Pag-Ibig Fund). Like SSS and Phil Health, employers must also register their
business and remit their employers’ share of contribution for employees to the
agency. HDMF works towards providing Fund members with adequate housing
Vision
Mission
while surfing.
Organizational Chart
To have an efficient and properly functioning business, tasks are divided into
different personnel. Creating a structure with clearly defined roles, functions, scopes of
authority and systems help make sure each person are working together to accomplish
Owners
General Manager
Technician Attendant 1
Service
Attendant 2
Labor Requirements
employees’ technical
problems by phone or in
person.
Republic Act No. 8282, otherwise known as the Social Security Act of
1997, refers to the social security system in the Philippines that is initiated,
developed and promoted by its Government. The social security system is aimed
at providing protection for the SSS member against socially recognized hazard
conditions, such as sickness, disability, maternity, old age and death, or other such
burden.
beginning on the first day of injury or sickness, during the subsequent period
These benefits, however, are limited to the ward services only of an accredited
hospital and physician ward services, consist of all the services an in-patients
the injury requires more treatment, the period may be extended up to 240
The amount legally paid by the employer is reimbursed 100 per cent by
lives plus 10 per cent for each of the five dependent children beginning
examination at least once a year upon notice by the SSS or fails to submit
assistance to meet the extra needs arising from the disability. Effective
disability pensioner, the SSS will pay to the primary beneficiaries 100 per
cent of the monthly pension. In addition, the dependents will be paid the
dependent’s pension.
pension for permanent total disability but limited to the number of months
pension is less than a year, the benefit may be paid in lump sum.
d. Death.
beneficiaries, plus 10 per cent of such benefit for each of five dependent
pension but not to exceed 60 months. The minimum monthly pension for
paid to any person who actually shouldered the burial expenses of the
deceased member.
The employee and his/her employer(s) are to contribute for the medical
The employer(s) is required to contribute per month not less than P100.00
periodic remittance schedule provided by HDMF, the employer(s) will remit this
his/her payroll.
receive a bonus salary equivalent to one (1) month, regardless of the nature of
Book III, Chapter III of the Labor Code of the Philippines covers the
employee who has rendered at least one year of service is entitled to a yearly five
days service incentive leave with pay. (See: Article 95, Conditions of
Employment)
Internal Control
funds and to safeguard against loss, and also to protect employees from inappropriate
Non-current Assets
Laptop computers and data projectors are popular targets for theft, so lock them to
a desk.
Once any asset is purchased, it should be recorded on an asset register with all
Establish an asset register. It is important that you maintain a proper asset register
and that you review your physical assets regularly against this register,
Cash
Cash and similar items shall be safeguarded at all times. Physical access shall be
Owners should review the cash register regularly but not at predictable intervals
19
At the end of each day, any cash should be remitted to the owners.
people as is necessary.
Owners expect all employees to abide by the rules of conduct and general safety
at all times while working. Employees who violate any company rule or regulation will
circumstances.
The following list includes the major items deemed sufficient cause for
disciplinary action:
employee.
machines or tooling.
company premises.
20
time, or leaving one’s work area during working time without permission of
Safety rules are primarily for employee protection. Injuries impose severe
burdens on employees and their families. They often result in loss of pay and can
1. Waste and trash containers must be used to keep work areas clean and orderly.
3. All gasoline and other flammable liquids must be stored in approved and
tagged out, and the employee must notify his or her supervisor immediately.
procedures, such as the proper use of lockouts and safe buttons. Further, the
clear.
9. The use of all fire extinguishers, regardless of type, must be reported to the
10. Employees must be aware of the location of safety showers and eye wash
areas.
22
12. Tools, personal safety and other equipment should be maintained in good
serviceable condition.
14. All work-related injuries and accidents (including those involving company
employee’s supervisor.
15. All injured employees are required to report for treatment as requested by a
C. Disciplinary Actions
Upon breech of the company rules, the following disciplinary actions will
be administered:
MARKETING ASPECT
Service Description
DigiSurf will be the name of this proposed business whose goal is to cater the
market’s need of computer rental and printing services. The business got its name from
the idea of the proponents to make it be heard exceptionally when compared with names
of other computer rental shops. Through this business name, the proponents believe that
the business will be easily recognized by customers who would always want the comfort
Like what was stated in the previous parts, the business will be rendering five
specific services. These are computer rental, printing, photocopying, and projector rental.
These services will be provided in the usual manner by employees who will be trained to
Target Market
the proponents intended to set students as their target market. Most of these students are
the Philippines University, Manila High School, and those who are training for maritime
occupation. Tourists and travellers are also included as target market knowing that
It should also be noted that all proposed services of this business are not limited to
abovementioned market. Anyone who is in need of the services that will be offered may
24
visit the place of the business and avail them. These people may be those local residents
around the business location who do not have personal computer at home.
Market Segmentation
The target market selected comprise mostly of people whose ages range from 15
to 45 years old but the highest usage comes from those with ages ranging from 19 to 30
years old. Most of the users come irregularly or one-off and their reasons for visiting
internet cafés commonly include mailing, internet surfing, and printing. Considering
these distinguishing characteristics that might be different among users, the proponents
Time-sensitive customers
because they urgently need its services and it would be impractical to go back
home or find other shops that will fulfill their demand. This includes students who
and travellers who had unexpected errands that have to be done over the internet.
Because they lack enough time, DigiSurf Computer shop has to serve them with
accommodation will be on a first come-first serve basis, these people will not be
25
prioritized over the other customers but the employees will make sure that each
Price-sensitive customers
These customers are those who choose computer shops based on the price
of its services though they still consider the quality. These customers include
those students who look for a cheap printing cost because they have so many files
business has sworn to make its services be obtainable at a reasonable price so that
the loss that might come from offering at lesser cost will be offset by additional
Quality-sensitive customers
shops because its services are rendered with utmost quality. For example, in terms
of printing services, computer shops use high-quality bond papers and state of the
art printers in order to satisfy the needs of customers. In the case of photocopying,
photocopying. That’s why this proposed business will acquire and utilize high-
quality materials and equipment to guarantee this utmost quality being described.
Convenience-sensitive customers
presentation is impractical. There are also cases where the internet connection at
26
home is not that fast and reliable. Because of these problems, people would rather
go to internet shops for convenience or easy access of these services which they
Promotional Mix
General Strategy
businesses is the power of word of mouth. Here, the object of the promotion is the
customers themselves and their perception about the business based on its products
and services. Provided this fact, the firm’s advertising and operating activities will
Specific Strategies
SWOT Analysis
1. Strengths
2. Weaknesses
3. Opportunities
4. Threats
Print advertisement
29
TECHNICAL ASPECT
and other associated factors including labor requirements, workplace layout, equipment
to be employed and electric supply that will guarantee an operation at a minimum cost
Company logo
This is the company logo of DigiSurf which clearly shows the main instrument
that people use when they are in an internet café. That is the computer. With the use of
computer, people are able to surf through social media and search engines and from there,
they create documents and decide to print those. That is when this proposed business
Services
1. Typing
Typing is one of the services that will be offered together with internet
customers if they would like to have this service as they avail internet surfing.
2. Digital print
This is the main service that the business is offering to its target market.
To be able to render this, the business will buy and use printers of high quality so
that unexpected interruptions would not happen. Digital printing will be offered at
a charge that is most affordable to customers. The price will be in a per-page basis
This service is common to all internet cafés. However, for this business,
internet surfing will only include Google searching, social networking, and
downloading. Gaming and watching videos with malicious content will not be
allowed to protect the welfare of the customers. The charge on this service will be
4. Photocopying
reason to disobey. The charge for this service is fixed per page. The price will be
Operating Process
With the use of it labor, machineries, and utilities, the business will render
services to each customer in accordance to their demand. This service can be typing,
expected to incur operating expenses like for rent and utilities used up. After services
have been provided, it is time for customers to make their payment which is the price of
the service. These payments are the revenue of the business from which expenses are
Business Operations
Total 353
OPERATING
DAYS OPENING CLOSING
HOURS
Monday 7:00 am 10:00 pm 15 hrs.
Tuesday 7:00 am 10:00 pm 15 hrs.
Wednesday 7:00 am 10:00 pm 15 hrs.
Thursday 7:00 am 10:00 pm 15 hrs.
Friday 7:00 am 10:00 pm 15 hrs.
Saturday 7:00 am 10:00 pm 15 hrs.
Sunday 7:00 am 10:00 pm 15 hrs.
Total Operating Hours per Week 105 hrs.
The operation of the business will start from seven in the morning until 10 in the
evening, giving a total of 15 operating hours. The opening time presented is ahead of the
opening time of competitors so that it can be easily known by customers. Also, this
schedule is based on the fact that classes usually start at 7 in the morning and there are
students who might need the services of the business just before their class starts. It can
be also be noted that the proponents provided an allowance for contingencies that
Equipment
QUANTI
DESCRIPTION UNIT COST TOTAL COST
TY
Printers
HP LaserJet Pro P1102 1 P14,997 P14,997
Printer(CE651A)
HP Deskjet Ink Advantage 1 5,245 5,245
1015 Single-Function Inkjet
Printer P
Headset 3
A4TECH HS-66 I-CHAT 15 320 4,800
HEADSET
Web Camera
A4TECH PK-635G ANTI- 15 580 8,700
GLARE 16MP W/MIC
USB WEBCAM
Computer set
Internet Café Package with 15 19,800 297,000
freebies:
- Win Slim Keyboard
- Win Optical Mouse
- Amplified 3D Stereo
Speaker
- 500W AVR
- Installation, Cabling,
- Router and Switch/Hub
- Network Cables
Fan
Hanabishi ROTATOR FAN 2 1,398 2,796
16R
Air conditioner
Carrier Split Type Basic 1 30,500 30,500
1.5HP
Xerox machine
WorkCentre 3225 1 15,000 15,000
Monochrome All-in-One
Printer
Generator
HONDA EG1000 1 21,000 21,000
Surveillance camera
34
Figure 4. Equipment
Furniture and Fixtures
In choosing the location of the business, the proponents considered the visibility
and accessibility of the site where the business is to be put up. With this, the proponents
have chosen ECJ Building along Victoria Street in Intramuros as the best location.
Intramuros is the walled part of Manila, a meters away from Manila de Bay.
High School, Colegio de Santa Rosa and Mapua Institute of Technology. Government
offices such as the the Dept. of Labor and Employment, The Immigration Department,
The Bureau of Internal Revenue and Overseas, Welfare Administration are also situated
here.
36
Structures
DigiSurf will be occupying 476 sq. ft of the ground floor of ECJ Building and this
space will be divided into two areas: one for the computer room and the other for storage
room.
Computer room
This room will cover 404 sq. ft. of the shop. Front desk and waiting
are in this area. Customized computer tables for 14 desktop will be placed
here. The front desk can be found on the left side of the room and will serve as
the payment counter and center of inquiries from customers. To make a lively
atmosphere in the room, sound system will be installed and the decoration on
Storage room
This room will cover 32 sq. ft of the shop. This is where spare parts of
equipment and other things that comprise the supplies inventory will be
placed.
Utilities
The main sources of the business for its utilities would be the PLDT and
MERALCO since it will surely consume electricity and internet connection due to the
FINANCIAL ASPECT
Financial Assumptions
people who own and run it. Consequently, a business must keep its own record
from the point of view of a business and not to be merged with the personal
time sufficient to carry out its contemplated objectives, plans, contracts, and
is no attention given to inflation or deflation and assumes that the monetary unit
E. Periodicity Assumption
The life of the enterprise is divided into several periods. Thus, when a
F. Accrual-basis Assumption
the revenues and expenses for an accounting period and not the difference
SOCIO-ECONOMIC ASPECT
Establishing a computer rental shop is not only beneficial to the owner itself, but
also to the members of the community where it is located. Since it will be located at a
place surrounded by big universities, it will be helpful for students who are in need of
computers urgently to do their school requirements, wherein the fee is also student-
friendy since the hourly rent is very affordable. They can also print or photocopy their
Not everyone in their houses have their own computer, things that can access the
internet, or the internet itself. The local residents will also benefit from the computer
shop. Since it will be set on their area, it will be only steps away from them and they
don't have to go away to look where they can rent a computer. Each computer is installed
with different games including those that can be played in group. They can invite their
Intamuros is known in the Philippines for its walls and historical places inside
that is why lots of tourists or travellers go there every day. If they urgently need to access
the internet, the computer rental shop will be a big help for them.