CREAMY TREATS

Ice Cream Shop

One Mall Valenzuela 2nd floor
Barangay Gen T. De Leon, Valenzuela City
creamytreats@gmail.com
0917-335-4489

ACKNOWLEDGMENT

The researchers would like to express their deepest gratitude to the people behind

the completion of their feasibility studies.

First of all, to the families of the researchers who constantly supported and cared

for them all throughout, for providing their needs especially financially, for providing

them a place to complete their study and for the unconditional love and understanding

that they are always giving.

To the support and help of their classmates, friends, college instructor Mr. John

Carlo Mateo, CPA and College of Accountancy coordinator and college instructor Mr.

Jeff F. Amistoso, CPA and to each and every member of this study that exerted their best

effort and time to accomplish each task in order to meet the group’s desired outcome of

this research.

To Mr. Iann DS Sicat, Mr. Gerald M. Operaña, CPA and Mr. Brix R. Arriola,

MBA, their panelists, for their time and effort in making the event for the defense

successful and for sharing their knowledge to the researchers.

To Miss Marian Bohol, CPA, MBA, their Feasibility Study Instructor for sharing

her knowledge and experiences that served as a guide to successfully complete this study,

for guiding them from the start up to the final presentation of the study and for always

supporting them and reminding them that they can make it.

“A TREAT IN EVERY SCOOP”

 CREAMY TREATS
Ice Cream Shop
One Mall Valenzuela 2nd floor
Barangay Gen T. De Leon, Valenzuela City
creamytreats@gmail.com
0917-335-4489

To Dr. Nedeña C. Torralba the Pamantasan ng Lungsod ng Valenzuela President,

for allowing the researchers to use the school facilities to complete this study and

defense.

Above all to the Heavenly Father, for all the blessings the researchers received,

for the strength and guidance, for always taking care of each and every one and for

making all of these things possible.

“A TREAT IN EVERY SCOOP”

 CREAMY TREATS
Ice Cream Shop
One Mall Valenzuela 2nd floor
Barangay Gen T. De Leon, Valenzuela City
creamytreats@gmail.com
0917-335-4489

TABLE OF CONTENTS

CHAPTER 1 BUSINESS DESCRIPTIONS Page

1.1 Introduction 1
1.2 Graphic Identity 1
1.3 Organizational Form 6
1.4 Product 7
1.5 Store 16

Chapter 2 Business Regulations and Risk Management

2.1 Regulations, Taxes & Licenses 17
2.2 Insurance & Risk Management 41

Chapter 3 Location
3.1 Geographic Location 50
3.2 Demographics 51
3.3 Community Environment 61
3.4 Business Environment 63
Chapter 4 Management Aspect
4.1 Organizational Structure and Policies 64
4.2 Staffing 95
4.3 Major Operational Consideration 106

Chapter 5 Marketing Aspect

5.1 Target Market 109
5.2 Market Segmentation 110

“A TREAT IN EVERY SCOOP”

 CREAMY TREATS
Ice Cream Shop
One Mall Valenzuela 2nd floor
Barangay Gen T. De Leon, Valenzuela City
creamytreats@gmail.com
0917-335-4489

5.3 Presentation of Data 112

5.4 Demand Projection 133
5.5 Business Capacity 134
5.6 Trend Analysis 135
5.7 SWOT Analysis 136
5.8 Market Positioning 137

Chapter 6 Technical and Financial Aspect

6.1 Costing
6.1.1 Product Costing 153
6.1.2 Technical Aspect and Cost 181
6.1.3 Other Costing 183
6.1.4 Total Project Cost 184
6.2 Financial Projections
6.2.1 Financial Assumptions 185
6.2.2 Projected Statement of Financial Performance 186

6.2.3 Projected Statement of Financial Position 188

6.2.4 Projected Statement of Changes in Equity 190

6.2.5 Projected Statement of Cash Flow 192
6.2.6 Notes to Financial Statements 194
Chapter 7 Socio-economic Impact 221

Appendices

“A TREAT IN EVERY SCOOP”