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QUEZON CITY POLYTECHNIC UNIVERSITY

Chapter 1

Project Background

Every year, the pollution index of every city especially in the whole of Asian

continent is steadily increasing. As such, there came a time that our future

generation would not have a clear air to breath and other living things. According

to World Health Organization the air pollution levels remain at dangerously high

levels in many parts of the world. On May 2, 2018, new data was reveals that 9

out of 10 people breathe air containing high levels of pollutants like black carbon

which penetrate deep into the lungs and cardiovascular system. World Health

Organization estimated that around 7 million people die every year from

exposure to fine particles in polluted air that lead to disease such as stroke,

heart disease, lung cancer, chronic obstructive pulmonary disease and

respiratory infections, including pneumonia. Air pollution these days is now one

of the most significant and common public health problems in the world. In this

background our company thought of coming out a product that we hope could

minimize if not solve the effect of this growing problem globally.

This chapter includes the Projects Proponents, Proposed Name of the

business, Company Logo and Tag line, Type Company’s Business

Organization, lastly Location of the Head Office and Factory. This chapter will

further explain the necessary information.

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1.1 Project Proponents

Table 1 Project Proponents

Name Position % Ownership Contribution

Antonico, Saint Ivan Q. General Partner 25% 375,000

Caro, Mavrick John Limited Partner 5% 75,000

Celoso, Mackie R. General Partner 15% 225,000

David, Marlou V. General Partner 15% 225,000

Cirujano, Riza Mae P. Limited Partner 5% 75,000

Dumrique, Jasien Kim B. Limited Partner 5% 75,000

Name Position % Ownership Contribution

Festin, Emmanuel F. Limited Partner 5% 75,000

Galagnara, Edgar R. Limited Partner 5% 75,000

Palo, Randolph L. General Partner 15% 225,000

Tubilla, Jefferson T. Limited Partner 5% 75,000

Total 100% 1,500,000

General Manager has a 25% ownership (375,000php) in the company

being one of the General Partner, While Marketing Staff, Production Staff and

Finance staff has a 15% ownership (225,000) in the company being the other

General Partners and make everyday business decision and are personally

liable for business debt. The stakeholder will have a percentage of ownership

at least 5% (75,000), and have little control over business operations.

1.2 Proposed Name of Business

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MASKLEAR ENTERPRISE

Mask Clean, Mask Better, Masklear

Masklear Enterprise is a manufacturing company that produces a Mask

with components such as N99, Carbon Filter, and Exhalation Valve that can

help people away from viral diseases.

1.3 Company Logo

Figure 1 Company Logo

Our Company Name is Masklear, from the word “Mask” and “Clear” which

means it can filter air pollutants while wearing a mask. The Logo describes the

Mask surrounded by polluted air, it represents the mask filtering the polluted air.

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1.4 Company Mission and Vision

Mission

To make people aware of the hazards of air pollution as well as to instill

upon people in the community the value of clean air, to make people know that

there exist a product to ward off the bad effect of pollution.

Vision

To make available a product that is not only attracting local interest but

global interest as well. To make available quality, effective but low priced

product.

1.5 Company Goals and Objectives

Goal

To become a one of the leading providers of the mask that can filter air

pollutants in the Philippines.

Objectives

To provide product “Masklear”, and to distribute locally.

1.6 Core Values

The Masklear Enterprise aims to institutionalize a corporate culture that

instills the core values of Integrity, Industry, Passion, Courtesy, Cooperation and

Loyalty.

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1.7 Type of Business Organization

Limited Partnership is a business partnership where in there is at least

one owner is a general partner and at least one owner is limited partner. The

general partners make everyday business decision and are personally liable for

business debt. However, the limited partner simply invests in the business and

have little control over business operations.

The main advantage for limited partners is that their personal liability for

business debts is limited. A limited partner can only be held personally

responsible up to the amount he or she invested. Limited partners enjoy a

protected investment knowing they cannot lose more money that they have

contribute

1.8 Location of the Head and Facility Office

Figure 2 Location of the Head and Facility Office

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Figure 2 shows the location of the head and facility office at Barangay Sta.

Monica, Quezon City, for the reason that Barangay Sta. Monica of district V has

the biggest score in Factor-Rating method (2.35) which is the location strategy

that we have used. Specifically, near at Novaliches Bayan.

Figure 3 Actual picture of the location of the Head and Facility Office
Figure 3 shows the actual picture of the location of the head and facility office

at Barangay Sta. Monica, Quezon City, for the reason that Barangay Sta.

Monica of district V has the biggest score in Factor-Rating method (2.4) which

is the location strategy that we have used. Specifically, near at Novaliches

Bayan.

These are the locations we choose to rent a place for the head and facility

office:

1. Location 1 – 430 Sta. Cruz St. Jordan Plains Subdivision Novaliches,

Quezon City

a. Population and Customer - 46,553

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b. Accessibility, Visibility, Traffic - Near at the Novaliches Proper Market

Place (Distance: 1km, 12mins.)

c. Supplier - Distance to Divisoria (26km, 1hr. 15mins.)

d. Competitors - 5 Competitors on the Market Place (Novaliches Bayan)

e. Rent - 2000php

f. Convenience - Walking Distance in the Market, Easy to Locate.

2. Location 2 – Phase 1 Blk 1, Lot 7A, Pascualer Ville, Novaliches Quezon

City

a. Population and Customer - 45,188

b. Accessibility, Visibility, Traffic - Far in the Market (SM RP), (Distance:

1.1km)

c. Supplier - Distance to Divisoria (24km, 1hr. 8mins.)

d. Competitors - No Competitors because it’s far in the market.

e. Rent - 1200php

f. Convenience - Far in the Market, Hard to find/locate the place.

3. Location 3 – 9A Duhat St. Old Cabuyao, Brgy Sauyo Novaliches Quezon

City

a. Population and Customer - 76,039

b. Accessibility, Visibility, Traffic - Far in the Market (Sauyo Market),

(Distance: 3.1km)

c. Supplier - Distance to Divisoria (22km, 1hr. 3mins.)

d. Competitors - One Competitor in the Market (Sauyo Market)

e. Rent - 5000php

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f. Convenience - Going through small alleys to locate the place.

These are the factors considered by the company when choosing the location

of the plant:

1. Population and Customer

2. Accessibility, Visibility, Traffic

3. Supplier

4. Competitors

5. Rent

6. Convenience

Table 2 Factor Rating Method

Factors Weight Location 1 Location 2 Location 3


1. Population
25% 2 1 3
and Customer
2. Accessibility,
15% 3 2 1
Visibility, Traffic
3. Supplier 15% 1 2 3
4. Competitors 20% 3 1 2
5. Rent 10% 2 3 1
6. Convenience 15% 3 2 1
Total 100% 2.35 1.65 2

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Chapter 2

Management and Personnel Feasibility

The company requires members that will manage the business to take

responsibility for making critical decisions for the whole organization to be

developed. It requires their knowledge and skills to manage the whole

organization according to its mission and vision, also for the benefits of the

company.

This chapter includes the propose management strategy and samples of

their projects administrative flow diagram and forms design.

2.1 Management Proposal

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Workers

The theory adopted in managing the company is the Japanese Theory of

Management of Theory Z.

This theory, proposed by William Ouchi, adapts effective Japanese

management styles whose distinguishing factors include the promotion of

closer, cooperative and trusting relationship between all working groups in the

company. Its central thought is the while sticking to the proper qualities and

creation of an industrial team and a stable, cohesive work environment where

employees feel affiliated and independent control of needs of the organization.

This theory adopted to Masklear Enterprise suggest for a good

relationship towards the workers that will be established. The benefits of

implementing Theory Z are:

 Increase of productivity

 Promote stable employment

 High employee morale

 Job satisfaction and job specialization

In applying this theory, the company will benefit both workers and

management to achieve their common goal. To create the product with a good

quality that will prospect in the enterprise goal. To produce a product that its

purpose will help people breath clean air.

Suppliers

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Masklear Enterprise will assure the good relationship in working with the

suppliers. If the enterprise will secure the good relationship with the supplier in

terms of association in marketing. The supplier will continuously supply of raw

materials that are needed to produce a product.

Customers

Masklear Enterprise will ensure that the customer will provide a

guaranteed quality of Masklear product. In addition, the customer will also be

providing a good service and interaction with the company. With a good

communication with customer and good commerce in servicing them, it would

lead to a great feedback to gain by the company. And customer would

recommend the product by promoting to other potential customer.

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2.2 Organizational Chart

Figure 4 Organizational Chart

2.3 Job Description and Specification

GENERAL MANAGER

Job Description

• Responsible for overseeing all administrative functions in your business.

A major part involves leading and directing employees. He delegates

administrative tasks, such as accounting, paperwork and payroll, while

giving you the freedom to deal with other issues. In doing so, she/he

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ensures administrative efficiency, proper procedure, implementation of

policies and employee morale.

Job Qualification

 Must have a good communication skills.

 Knowledgeable at handling people.

MARKETING STAFF

Job Description

• Must have strong communication, sales, and presentation skills.

• Must be goal oriented, flexible, and creative under pressure - often while

juggling several projects at once.

• Expert knowledge of current marketing trends and multimedia platforms

is essential.

• Must have strong leadership skills and the ability to hire, train, and

motivate team members.

• Should also have strong budgeting, Internet, and computer skills.

Job Qualification

 Should be knowledgeable in managing a business.

 Must passed an accounting related subject or any equivalent subject

course.

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 18 and above years old.

 Can speak and understand both Tagalog and English dialect.

 A computer literate.

PRODUCTION SUPERVISOR

Job Description

• Develops production budgets and schedules

• Meets regularly with different production department heads, to ensure

they are meeting the production budget and schedule

• Makes changes to the budget and schedule as required, such as

rescheduling of production during shutdowns.

• Informs stakeholders of production progress

• Negotiates costs with suppliers

• Approves locations, equipment, and other necessary resources

• Ensures the production complies with health and safety regulations,

union requirements, copyright laws, and insurance terms

• Obtains any necessary approvals and risk assessment reports

• Supervises production team, including its production assistants,

production secretaries, production coordinator, and other production office

staffers

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• Handles any insurance issues which arise during the course of the

production

Job Qualification

 Should be knowledgeable in managing and handling employee.

 Must have an experience at production field.

 18 and above years old.

 Can speak and understand both Tagalog and English dialect.

 A computer literate.

FINANCE STAFF

Job Description

• Reviewing financial reports.

• Monitoring accounts.

• Preparing activity reports and financial forecasts.

• Investigate ways to improve profitability, and analyze markets for

business opportunities, such as expansion, mergers or acquisitions.

• Overseeing the flow of cash and financial instruments.

• Planning and directing the activities of workers in branches or

departments.

• Preparing reports as required by law, regulations or company policies.

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• Ensuring compliance with applicable laws and procedures.

Job Qualification

 Should be knowledgeable in managing a business.

 Must passed an accounting related subject or any equivalent subject

course.

 18 and above years old.

 Can speak and understand both Tagalog and English dialect.

 A computer literate.

2.4 Personnel Salary Rates

Table 3 Personnel Salary Rates

Daily Salary No. Of Working Monthly Salary


Position
(Php) Days Per Month (Php)
General
₱805.5 24 Days ₱19,332
Manager
Production
₱671.25 24 Days ₱16,110
Head
Finance Staff ₱537 24 Days ₱12,888
Marketing
₱537 24 Days ₱12,888
Staff
Worker ₱537 24 Days ₱12,888
Total ₱74,106

2.5 Personnel Benefits

Proposed Employee Benefits

 Social Security Systems (SSS)

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Based on Republic Act No. 8282 knows as Social Security Act of

1997, it aims to provide protection for the SSS member against socially

organize hazard conditions, such as sickness, disability, maternity, old age

& death being result in loss of income or results to a financial burden.

 Paternity Leave

Masklear Enterprise provided a leave of 7 days with full pay to all

married male employees either private or public sectors. It is only available

for the first four deliveries of the legitimate wife with whom he is living

together.

 Maternity Leave

Masklear Enterprise provided at least two weeks prior to the

expected date of delivery & another four weeks after normal delivery with

full pay base on her regular or average wages.

 Sick Leave

Masklear Enterprise provided twelve (12) days per year for the first

two years in service. Maximum total sick leave is accumulated as fifteen

days. All unused leave days will be alter to cast on December every year.

 13th Month Pay

Masklear Enterprise provided a 13th month pay which is

accumulated to every salary per month divided to twelve months.

 Resignation Pay

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Masklear Enterprise has entitled a resignation pay that is equivalent

to their one month salary multiple to the number of years of their service in

the company.

 Hours of works - SECTION 3: The following shall be considered as

compensable hours worked:

(a) All time during which an employee is required to be on duty or to be at

the employer's premises or to be at a prescribed work place.

(b) All time during which an employee is suffered or permitted to work.

 Meal and Rest Period – SECTION 7: Every employer shall give his

employees, regardless of sex, not less than one (1) hour time-off for

regular meals, except in the following cases when a meal period of not

less than twenty (20) minutes may be given by the employer provided that

such shorter meal period is credited as compensable hours worked of the

employee:

(a) Where the work is non-manual work in nature or does not involve

strenuous physical exertion;

(b) Where the establishment regularly operates not less than sixteen (16)

hours a day.

(c) In case of actual or impending emergencies or there is urgent work to

be performed on machineries, equipment or installations to avoid serious

loss which the employer would otherwise suffer.

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(d) Where the work is necessary to prevent serious loss of perishable

goods.

Rest periods or coffee breaks running from five (5) to twenty (20) minutes

shall be considered as compensable working time.

 Overtime Remuneration - Article 87: Overtime work.

Work may be performed beyond eight hours a day provided that

the employee is paid for the overtime work an additional compensation

equivalent to his regular wage plus at least twenty-five percent (25%)

thereof. Work performed beyond eight hours (8) on a holiday or rest day

shall be paid an additional compensation equivalent to the rate for the first

eight hours on a holiday or rest day plus at least 30 percent thereof.

 Night Shift Differential - SECTION 2: An employee shall be paid night

shift differential of no less than ten per cent (10%) of his regular wage for

each hour of work performed between ten o'clock in the evening and six

o'clock in the morning.

 Weekly Rest Period - SECTION 3: Every employer shall give his

employees a rest period of not less than twenty-four (24) consecutive

hours after every six consecutive normal work days.

 Holidays with Pay - SECTION 3: Every employer shall pay his

employees their regular daily wage for any worked regular holidays.

As used in the rule, the term 'regular holiday' shall exclusively refer to:

New Year's Day, Maundy Thursday, Good Friday, the ninth of April, the

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first of May, the twelfth of June, the last Sunday of August, the thirtieth of

November, the twenty-fifth and thirtieth of December. Nationwide special

days shall include the first of November and the last day of December

As used in this Rule legal or regular holiday and special holiday

shall now be referred to as 'regular holiday' and 'special day', respectively.

Holidays

Regular Holidays

 New year’s day (January 1)

 Maundy Thursday (movable)

 Good Friday (movable)

 Araw ng Kagitingan (April 9)

 Labor Day (May 1)

 Independence Day (June 12)

 National Heroes Day (Last Monday of August)

 Bonifacio Day (November 30)

 Eid ul-Fitr (movable)

 Eid-Ul-Adha (movable)

 Christmas Day (December 25)

 Rizal Day (December 30 - or nearest Monday)

Special Holidays

 November 1 (All Saints Day)

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 November 2 (All Souls Day)

 August 21 (Ninoy Aquino Day)

 Wages - "Basic Wage" means all remuneration or earnings paid by an

employer to a worker for services rendered on normal working days and

hours but does not include cost-of-living allowances, profit sharing

payments, premium payments, 13th month pay or other monetary benefits

which are not considered as part of or integrated into the regular salary of

the workers on the date the Act became effective."

 Payment of Wages SECTION 2: Payment of wages by bank checks,

postal checks or money orders is allowed where such manner of wage

payment is customary on the date of the effectively of the Code, where it

is so stipulated in a collective agreement, or where all of the following

conditions are met:

(a) There is a bank or other facility for encashment within a radius of one

(1) kilometer from the workplace;

(b) The employer or any of his agents or representatives does not receive

any pecuniary benefit directly or indirectly from the arrangement;

(c) The employees are given reasonable time during banking hours to

withdraw their wages from the bank which time shall be considered as

compensable hours worked if done during working hours; and

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(d) The payment by check is with the written consent of the employees

concerned if there is no collective agreement authorizing the payment of

wages by bank checks.

 Retirement ARTICLE 302 (287): An employee upon reaching the age of

sixty (60) years or more, but not beyond sixty five (65) years which is

hereby in the said established, may retire and shall be entitled to

retirement pay equivalent to at least one half (½) monthly salary for every

year of service, a fraction of at least six (6) months being considered as

one (1) whole year.

2.6 Management Style

Employment Systems

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Figure 5 Flow Chart of Employment Systems

Receiving of Raw Materials

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Figure 6 Flow Chart of Receiving of Raw Materials

Dispatching of Finished Goods

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Figure 7 Flow Chart of Dispatching of finished goods

Resignation Process

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Figure 8 Flow Chart of Resignation Process

2.7 General Company Policies

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With a general company policy in Masklear Enterprise, the company

would lead to a good relationship with employees. Company policies establish

the rules of conduct within the responsibilities of both employees and

employers.

Department Uniform

Figure 9 Department Uniform

Identification Card

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FRONT BACK

Figure 10 Identification Card

Table 4 Code of Offenses and Corresponding Penalties

Classification of First Second Third Fourth Fifth


Offenses Offense Offense Offense Offense Offense
ABSENSES
1. Unexcused or
Written 7 days
unauthorized absence in Dismissal
Warning suspension
excess of 3 times in any
given moth
2. Abandonment of work
or absence for 5
successive days without
prior authority from the Dismissal
supervisor or any
authorized company
officers
HABITUAL
TARDINESS
Verbal Written 3 days 7 days
1. Tardiness in excess Dismissal
warning warning suspension suspension
of 4 times in any given
month
MISCONDUCT &
MISBEHAVIOR
1. Violation of any
Verbal Written 3 days 7 days
regulation on the use Dismissal
warning warning suspension suspension
and wearing of company
uniform ID, badges or
the like.
2. Double punch or
failure to punch or sign
Verbal Written 3 days 7 days
timecard in excess of 4 Dismissal
warning warning suspension suspension
times in any given
month.

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3. Change of shifting of
day-off without the Written 7 days
Dismissal
approval of proper warning suspension
authorities
4. Soliciting or collecting
contribution for any
purpose, within the
Written 7 days
company premises Dismissal
warning suspension
without prior
authorization from the
management.
5. Holding unauthorized
meeting on company
premises or
Written 7 days
unauthorized distribution Dismissal
warning suspension
of written or printed
materials within
company premises.
6. Creating or
Written 7 days
contributing to Dismissal
warning suspension
unsanitary conditions.
7. Engaging in
horseplay or generally Written 7 days
Dismissal
behaving roughly during warning suspension
company time.
8. Circulating false,
untrue or confidential
Written 7 days
information affecting the Dismissal
warning suspension
interest of the company
and its officers.
9. Threatening,
intimidating, coercing or
harassing a fellow 15 days
Dismissal
employee or anybody suspension
within company
premises.
10. Indecent act or
willful indecent exposure
or using profane or
15 days
obscene language in Dismissal
suspension
addressing other
(superiors, co-employee
and customers).
11. Taking part in or
promoting any form of 15 days
Dismissal
gambling in company suspension
premises.
12. Engaging in any
business or in unethical 15 days
Dismissal
business practice of suspension
lending money.
13. Transaction of all
kind of personal 15 days
Dismissal
business inside the suspension
company premises.
14. Contacting any
supplier of the company
15 days
to request for free Dismissal
suspension
supply or direct
purchase of items

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without any permission


from management.
15. Committing acts of
discourtesy, insult or 15 days
Dismissal
willful disrespect toward suspension
company officials.
16. Unauthorized use of
company facilitate
equipment, materials 15 days
Dismissal
and/or vehicles for suspension
private and personal
interest.
17. Challenging or
provoking someone to
fight or engaging in a
Dismissal
fight in company
premises whether or not
on company time.
18. Taking the life of
company officials,
employee or anybody
Dismissal
willfully or through
negligence on company
property at any time.
19. Willful and malicious
tampering, damaging or
Dismissal
destruction of company
property at any time.
20. Stealing or
attempting to steal from
the company or other Dismissal
within company
premises.
21. Possession of a
deadly weapon, as
defined by law, within Dismissal
the company premises
or job site.
22. Commission of acts
of immorality within Dismissal
company premises.
23. Engaging in an illicit
affair with any employee Dismissal
of the company.
24. Allowing non-
employee to enter
Dismissal
restricted areas without
permission.
NEGLIGENCE OF
DUTIES
1. Wasting time or
loitering during working Verbal Written 3 days 7 days
Dismissal
hours in comfort rooms, warning warning suspension suspension
canteen including
washing ahead of
checkout time.
2. Leaving work
Written 7 days
assignment during Dismissal
warning suspension
working hours without

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permission from proper


authorities.
3. Careless, improper or
incorrect use of Written 7 days
Dismissal
company tools and warning suspension
equipment.
4. Sleeping on working Written 7 days
Dismissal
hours warning suspension
INSUBORDINATION
1. Refusal to submit to
Written 7 days
or failure to meet Dismissal
warning suspension
security requirements of
the company.
2. Willfully refusing to
render O.T. despite a Written 7 days
Dismissal
reasonable advance warning suspension
notice.
3. Refusal to obey a
15 days
legal or valid order of Dismissal
suspension
the company.
4. Withholding vital
information during or
willful refusal to testify in 15 days
Dismissal
an official investigation suspension
authorized by the
company
DISHONESTY
1. Unauthorized bringing 15 days
Dismissal
out of company suspension
property.
2. Other forms of fraud
or deceit committed by
15 days
the employee against Dismissal
suspension
the company, its
customers/employees.
3. Giving company
identification materials 15 days
Dismissal
to unauthorized suspension
persons.
4. Punching another
employee’s timecard
15 days
asking another Dismissal
suspension
employee to punch his
timecard.
5. Giving false testimony
or committing perjury
during an official Dismissal
investigation authorized
by the company.
6. Offering or accepting
anything of value in
exchange for job, work
assignment, work Dismissal
locations, or more
favorable condition of
employment.
7. Malversation of
Dismissal
company funds.
ALCOHOLIC DRINK & 15 days
Dismissal
DRUGS suspension

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1. Bringing/attempting to
bring alcoholic
beverages/any
intoxicating materials
within company
premises.
2. Being drunk within
company premises, Dismissal
property or job sites.
3. Using alcoholic
beverages or habit-
Dismissal
forming drugs within
company premises.
4. Reporting for work
under the influence of Dismissal
drugs.
VIOLATION OF
SAFETY RULES
Written 7 days
1. Violating company Dismissal
warning suspension
safety rules and
regulations
2. Failure to report to
company
Written 7 days
nurse/physician or to a Dismissal
warning suspension
hospital when instructed
to do so.
3. Failure to report injury Written 7 days
Dismissal
or contagious disease warning suspension
4. Possession of
Written 7 days
cigarette in the work Dismissal
warning suspension
area
5. Smoking in No- 15 days
Dismissal
smoking areas. suspension
ACT OF DISLOYALTY
1. Slandering the 15 days
Dismissal
company or any of its suspension
officials.
2. Giving confidential
material to unauthorized
persons, whether or not
resulting in loss,
Dismissal
damage or destruction
to property or injury or
death to company
personnel.
Engaging in industrial
espionage against the Dismissal
company

2.8 Office Equipment

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Table 5 Office Equipment for the management

Picture Quantity Unit Cost Total Supplier

2 set ₱12,199 ₱24,398 PC Gilmore

Computer

1 pc ₱4,558 ₱4,558 PC Gilmore

Printer with
Photocopy

National
1 pc. ₱299 ₱299
Bookstore

Calculator

2 pcs. ₱2,659 ₱5,318 Lazada

Office Table and


Chair

1 pc ₱ 1,500 ₱ 1,500 Lazada

Filing cabinet

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Smart

₱1,299/ Communication
1 pc. 1,299/month
Month
Inc.
Internet w/
Modem
and Landline
Total ₱37,372

Table 6 Office supplies for management

Unit
Picture Quantity Total Supplier
Cost

National
3 rims ₱120 ₱360
bookstore
Bond paper –
Short

National
2 rims ₱125 ₱250
bookstore
Bond paper –
Long

National
1 dozen ₱6.00 ₱72
bookstore

Ball pen

National
1 dozen ₱ 7.00 ₱84
bookstore

Pencil

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QUEZON CITY POLYTECHNIC UNIVERSITY

National
5 pcs. ₱34.00 ₱68
bookstore

Marker

National
2 pc. ₱80 ₱80
bookstore

Logbook

National
1 pc. ₱35 ₱35
bookstore

Puncher

National
1 dozen ₱4 ₱48
bookstore

Folder – short

National
1 dozen ₱5 ₱60
bookstore

Folder – long

National
2 pc. ₱85 ₱170
bookstore

Stapler

National
1 box ₱45 ₱45
bookstore

Staple Wire

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QUEZON CITY POLYTECHNIC UNIVERSITY

1 bundle National
(100 pcs. per
₱50 ₱50
bundle) bookstore

Time Card

National
5 pcs ₱15 ₱75
bookstore

Ruler

National
1 box ₱50 ₱50
bookstore

Paper Clip

National
Set of 25 pc ₱30 ₱30
bookstore

Fastener
Total ₱1477

2.9 Utility Equipment

Table 7 Utility equipment for management

Picture Quantity Unit Cost Total Supplier

Benitas
1 pc. ₱180 ₱180
Market

Broom

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QUEZON CITY POLYTECHNIC UNIVERSITY

Benitas
1pc. ₱ 60 ₱60
Market

Dustpan

Benitas
1 pc. ₱50 ₱50
Market

Trash can

Benitas
1 pc. ₱50 ₱50
Market

Pail

Benitas
1 pcs. ₱30 ₱30
Market
Dipper

Benitas
3 pcs. ₱ 18 ₱54
Market
Soap

Benitas
6 pcs. ₱8 ₱54
Market

Bleach

Benitas
10 pcs ₱10 ₱100
Market

Tissue

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QUEZON CITY POLYTECHNIC UNIVERSITY

Benitas
1 pc ₱150 ₱150
Market

Mop

Benitas
5 pcs ₱30 ₱150
Market

Rog

Lazada
2 pcs 3548 7096

Racks
Total ₱7974

2.10 Safety Supply

Table 8 Safety equipment for management

Picture Quantity Unit Cost Total Supplier

1 pc. ₱1599 ₱1599 Lazada

Fire Extinguisher

Lazada
1 pc. ₱1897 ₱1897

Fire Alarm
Total ₱3496

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QUEZON CITY POLYTECHNIC UNIVERSITY

2.11 Administrative Forms

Application Form

MASKLEAR ENTERPRISE
130 Sta. Cruz 1 St. Jordan Plaines Subd., Novaliches, Quezon City
Tel#

APPLICATION FORM

Date:
PERSONAL INFORMATION
__________________
NAME: ________________________________________________________________________
Middle
Last Name First Name
Name
ADDRESS: ______________________________________________________________________
Zip
Street Brgy. City
Code
Mobile No.: Email:
Tel. No.: _______________
______________________ ____________________
Father's Name: Occupation:
Mother's Name: Occupation:
EDUCATIONAL ATTAINMENT
Name/Location Yr. Complete Degree Major
ELEMENTARY:
HIGH SCHOOL:
COLLEGE:
OTHERS:
POSITION SOUGHT: _____________________________
Are you currently employed?
Desired Pay Range: _________________
_____
By hour or Salary
List of applicable special skills, training and proficiency

________________________
Signature over Printed Name

Figure 11 Application Form

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QUEZON CITY POLYTECHNIC UNIVERSITY

Time Card

SIDE 1 SIDE 2

Figure 12 Time Card

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QUEZON CITY POLYTECHNIC UNIVERSITY

CHAPTER 3

MARKETING FEASIBILITY

This chapter presents the market and analysis of the past, present and

future demand and supply situations of the product. It also states the

marketing practices used as a guide for design the marketing strategies also

the projected sales and system of marketing.

3.1 Market Description

Market description the community of District V in Quezon City where it

has a population of 7,270 registered motor vehicle riders. Our Masklear has a

capability to filter the air pollutants, PM 10 and PM 2.5 up to 99%

3.2 Geographic Segmentation

City: Quezon City

District: 5

Population: 379 sample size in 7,270 registered motor vehicle riders

Growth Rate: 5%

Demographic Segmentation

Through the use of Slovin’s Formula the respondents for the Survey was

Determined.

7,270
n =
𝟏+(7,270 )(𝟎.𝟎𝟓)𝟐

= 379 𝑃𝑒𝑜𝑝𝑙𝑒

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QUEZON CITY POLYTECHNIC UNIVERSITY

Profile of the Respondents

Age
Table 9 Age Frequency And Percentage Distribution
Age Frequency Percentage
15-19 22 5.80%
20-24 135 35.62%
25-29 93 24.54%
30-34 43 11.35%
35-39 38 10.03%
40-44 11 2.90%
45-49 18 4.75%
50-54 9 2.37%
55-59 7 1.85%
60-64 3 0.79%
Total 379 100%

The data shows the interval of age with respect to its total population per

range of age. It shows that most of the respondent ages from 20-24 years with

a frequency of 135 and a percentage of 35.62% and the least of the

respondent ages from 60-64 with a frequency of 3 and a percentage of 0.79%

Gender

The data below shows the gender of the respondents, it shows that most

of the respondents were Male with a frequency of 327 and a percentage of

86.28% while the Female has a frequency of 52 and a percentage of 13.72%

Table 10 Gender Frequency and Percentage Distribution

Gender Frequency Percentage


Male 327 86.28%
Female 52 13.72%
Total 379 100%

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QUEZON CITY POLYTECHNIC UNIVERSITY

3.3 Projected Annual Demand

Table 11 Willing to buy a Masklear

Frequency Percentage

Yes 253 66.75%


No 126 33.25%
Total 379 100%

The table shows that 66.75% of the respondents are willing to buy, while the

33.25% are not willing to buy Masklear.

𝟐𝟓𝟑 (𝑵𝒐. 𝒐𝒇 𝒓𝒆𝒔𝒑𝒐𝒏𝒅𝒆𝒏𝒕𝒔 𝒘𝒉𝒐 𝒘𝒂𝒏𝒕𝒔 𝒕𝒐 𝒃𝒖𝒚 𝒕𝒉𝒆 𝒑𝒓𝒐𝒅𝒖𝒄𝒕


𝐌𝐚𝐫𝐤𝐞𝐭 𝐀𝐜𝐜𝐞𝐩𝐭𝐚𝐛𝐢𝐥𝐢𝐭𝐲 𝐩𝐞𝐫𝐜𝐞𝐧𝐭𝐚𝐠𝐞 =
𝟑𝟕𝟗 𝑻𝒐𝒕𝒂𝒍 𝑹𝒆𝒔𝒑𝒐𝒏𝒅𝒆𝒏𝒕𝒔

Table 12 Annual Demand


Market Frequency
Target Annual
Year Acceptability of
Population Demand
(66.75%) Agreement
2014 5,696 3,802 1 3,802
2015 5,981 3,993 1 3,993
2016 6,280 4,192 1 4,192
2017 6,594 4,402 1 4,402
2018 6,924 4,622 1 4,622

The source of the population of registered motor vehicles in Quezon City

is based on the Philippine Statistics Authority this can be seen in

www.psa.gov.ph. The company conducted survey for the purpose of

determining the annual demand, the population was computed to get the

sample size of the registered motor vehicles in Quezon City.

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QUEZON CITY POLYTECHNIC UNIVERSITY

The formula that the company used to determine the past and future

annual demand are follows:

Past Demand = Demand Present (1-Growth Rate)

Future Demand = Demand Present (1+Growth Rate)

Table 13 Demand for the next five years

Market Frequency
Target Annual
Year Acceptability of
Population Demand
(66.75%) Agreement
2019 7270 4,853 1 4,853
2020 7634 5,096 1 5,096
2021 8015 5,351 1 5,351
2022 8416 5,618 1 5,618
2023 8837 5,899 1 5,899

The source of the population of registered motor vehicles in Quezon City

is based on the Philippine Statistics Authority this can be seen in

www.psa.gov.ph. The company conducted survey for the purpose of

determining the annual demand, the population was computed to get the

sample size of the registered motor vehicles in Quezon City.

3.4 Projected Sales

Production per Day


𝟒𝟖𝟎 𝒎𝒊𝒖𝒕𝒆𝒔 𝐮𝐧𝐢𝐭𝐬
=( 𝒙 𝟐𝟒.𝟎𝟗 𝒎𝒊𝒏𝒖𝒕𝒆𝒔) = 19 units/day
𝒅𝒂𝒚

19 𝑀𝑎𝑠𝑘 24 𝑑𝑎𝑦𝑠 12 𝑚𝑜𝑛𝑡ℎ𝑠


𝑃𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝐶𝑎𝑝𝑎𝑐𝑖𝑡𝑦 𝐴𝑛𝑛𝑢𝑎𝑙𝑙𝑦 = 𝑥 𝑥
𝑑𝑎𝑦 𝑚𝑜𝑛𝑡ℎ 𝑦𝑒𝑎𝑟

= 5472 Mask per year

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 14 Projected Sales Based on Annual Capacity


YEAR Annual Capacity Selling Price Sales
2018 5,472 Php 285.00 1,559,520.00
2019 5,472 Php 285.00 1,559,520.00
2020 5,472 Php 285.00 1,559,520.00
2021 5,472 Php 285.00 1,559,520.00
2022 5,472 Php 285.00 1,559,520.00

The annual sales is equal to Annual Demand times Price per piece (Php

285.00). Then to get the Monthly Sales, divide the annual sales to 12 months.

Lastly, to get the daily sales, divide the Monthly Sales to 24 days.

3.5 Marketing Strategies

Place Strategy

Our office and production are located at Brgy. Sta. Monica, Quezon City,

the customers are willing to purchase our product since it is the optimal place

base on the location strategy we used (Factor Rating Method).

Factor Rating

Factor rating is a procedure or technique to evaluate multiple alternatives

based on a number of selected factors.

Pricing Strategy

The price of Masklear will be dependent on how the market price of main

raw materials. A change of the price product will be taken into consideration

to the factor that measures the consumer’s capability to purchase the product.

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QUEZON CITY POLYTECHNIC UNIVERSITY

Pricing for market penetration

Aim to attract buyers by offering lower prices on goods and services. While

many new companies use this technique to draw attention away from their

competition, penetration pricing does tend to result in an initial loss of income

for the business.

Product Costing and Selling Price

Table 15 Material Cost

PRICE COST
NO. OF
SIZE AREA REQUIRED REQUIRED IN PER UNIT
NAME UNITS
(S) (A) SIZE (RS) AREA (RA) PESO IN PESO
(A/RA)
(P) (P/(A/RA))
For Outer
Layer Front 62”x36” 2232” 6.5"X 8" 52” 42.92 150 3.49
(Spandex)
For Outer
Layer Back 96”x36” 3456” 5.5"X 5.5" 30.25” 114.25 80 0.70
(Dufit)
For Outer
Layer Back 96”x36” 3456” 6.5"X 8" 52” 66.46 80 1.20
(Dufit)
For Ear loop
62”x36” 2232” 24”x1.25” 30” 74.40 28 0.38
(Quiane)
Activated
Carbon Filter 7”x6.25” 43.75” - - 30pcs 450 15.00
with N99
5Km 0.006096
Thread - - 820.21 30 0.04
long km long
Package - - - - 30pcs 300 10
Medical Mask 7”x3.75” 26.25” - - 50pcs 95 1.9
Exhalation
- - - - 30pcs 150 5
Valve
Total 37.71

Direct Labor Cost

Table 16 Direct Labor Cost

Min/Day ST Min. Wage Direct Labor Cost


480 24.09min 537.00 Php 26.95 Php

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QUEZON CITY POLYTECHNIC UNIVERSITY

Factory Overhead

Electricity, Water and Telecommunication Cost

Table 17 Electricity, Water and Telecommunication Cost

Electricity Bill
Cost / Hours Daily
Appliances Wattage KwH Quantity
KwH Used Cost
Computer Set 120 0.12 2.36 2 8 37.76
Printer 45 0.045 0.44 1 4 1.77
Electric Fan 75 0.075 0.74 2 8 11.84
Fluorescent
20 0.02 0.20 6 8 9.44
Light
Industrial
120 0.12 1.18 1 8 9.44
Sewing Machine
At P9.8385
Total: 70.25
Water Bill
Consumption / Month Cost
Use cost (php) Daily Cost (Php)
(m³) Monthly
89 35.48 3157.7 131.57
Telecommunication and Rent
Daily Cost
Name Cost Monthly (Php)
(Php)
Internet and phone 1299 54.125
Rent 2000 83.33
Total Cost = 339.275php
Cost in Product per day
339.275php 19 units 17.86php

Machine Cost

Table 18 Machine Cost

Name of Price Delivery Total Estimated Machine


Machine Cost Cost of Lifespan Cost per
Machine day
Industrial 36,500.00 500.00 37,000 14 years 7.2384
Sewing Php Php Php Php/hr.
Machine

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QUEZON CITY POLYTECHNIC UNIVERSITY

Indirect Labor Cost

Table 19 Indirect Labor Cost

Labor Standard Salary per Indirect


Time day Labor Cost
General 24.09min 805.5php 40.41 Php
Manager
Production 24.09min 671.25 33.67 Php
Supervisor Php
Wage
Marketing 24.09min 537php 26.95 Php
Staff
Finance 24.09min 537php 26.95 Php
Staff
Total 127.98 Php

Total Cost of Product

Table 20 Product Cost

Total Product Cost


Material Cost 38.84
Labor Cost 26.95
Factory Overhead
153.08
Cost
Total Cost 218.87

Selling Price

Table 21 Selling Price

Selling Price
Mark-up Price Total Cost Profit
(Php)
25% 218.87 54.72 273.59
With Non-VAT
Non-VAT
273.59 (1+0.03) 281.08
(0.03)

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QUEZON CITY POLYTECHNIC UNIVERSITY

Promotion Strategy

 Brochure

Brochure are inexpensive to produce but it can promote a good product.

It can also easy to give to customers on different places in District V where the

air pollution surrounded. It can contain information about the product promoted

 Online Inquiries

Facebook page everyone can know us as well as the specification of our

product. And they can order from there. Our company used the said platform

because most of the people now days are active in social media sites like

Facebook.

Figure 13 Facebook page

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QUEZON CITY POLYTECHNIC UNIVERSITY

3.5 SWOT Analysis


Table 22 SWOT Analysis
Strength Opportunities
 The product is washable.  There is a limitless design
 The product has is a good quality innovation for the product.
filter.  Our product can help
 The product is can use by older commuter, health conscious
and younger ones. and riders as well.
 The product have a good quality
cloth material.
Weaknesses Threats
 Can only filter PM2.5 articles up to  Well known company
99%. competitors.
 The company has been new to the
market.

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QUEZON CITY POLYTECHNIC UNIVERSITY

3.6 System and Forms Design

Official Receipt

MASKLEAR ENTERPRISE
OR No. ________ OFFICIAL RECEIPT

Received
from: Date:
TIN: OSCA/PWD ID
Address: SC/PWD Sign:

Quantity Unit Description Unit Price Amount

Mode of Total Sales( VAT


Payment VATable Sales inclusive)
Cash: VAT-Exempt Sales Less; VAT
Check: Zero Rated Sales Amount New of VAT
Less; SC/PWD
Check No: VAT Amount Discount
Total Amount Due

Issued By:

(Printed Name and Signature)

THIS OFFICIAL RECEIPT SHALL BE VALID FOR FIVE(5) YEARS FROM THE DATE OF ATP

Figure 14 Official Receipt

51
QUEZON CITY POLYTECHNIC UNIVERSITY

Sales Invoice

MASKLEAR ENTERPRISE
Tracking No: ____________

GOOD RECEIVED NOTE

Supplier: ____________ Date:__________ Advice Note No: __________

Order No: ___________ Delivery Location: _________________________

Goods Pack Size Price Order Quantity Comments


1
2
3
4
5

Received By: _______________________


Checked By: _______________________

Figure 15 Sales Invoice

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QUEZON CITY POLYTECHNIC UNIVERSITY

Receive Receipt

MASKLEAR ENTERPRISE INVOICE


Street Address Date
City, Zip Invoice No.
Phone

To: Ship to:


Street Address Street Address
City, Zip City, Zip
Phone Phone
Fax Fax

P.O.
Sales Person Number Requisitioner Shipped Via F.O.B. Point Terms

Quantiy Description Unit Price Total

Sub-total
Sales tax
Shipping and handling
Total due
Make all check
payable to

Figure 16 Receive Receipt

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QUEZON CITY POLYTECHNIC UNIVERSITY

CHAPTER 4

PRODUCTION OR TECHNICAL FEASIBILITY

This Chapter is the presentation of the details of the company’s proposed

product, raw materials, tools, machines needed. This Chapter shows how the

product being produced, and what are the sequence of processes how it will

produce using different lean manufacturing methods chosen location based on

factor rating method including the project layout, plant size and production

schedule, the floor plan, space requirement and utilities.

This chapter also explains the materials handling design, technological

assistance, waste disposal management, machine and manpower requirement

and production systems.

4.1 Product

ISOMETRIC VIEW

Figure 17 isometric View

54
QUEZON CITY POLYTECHNIC UNIVERSITY

DIMENSION – 2D

Figure 18 FRONT VIEW

Figure 19 BACK VIEW

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QUEZON CITY POLYTECHNIC UNIVERSITY

4.2 Product Description:

Masklear is a mask which is made up of a breathable fabric called

Geena silk in the outer layer of the mask. Geena silk is used because it

is durable, easier to clean and do not easily get stained. On the inner

layer of the mask, a carbon filter and n99 filter is used to purify the

polluted air that the user will breathe. An exhaust valve is attached on the

mask for the user to exhale comfortably and lessen the moisture build up

on the face due to the usage of mask. A medical mask can also be

inserted in a pocket-like-design to the back of the Masklear in case the

user has an airborne disease that can harm others.

Masklear can filter out particulate matter which starts from PM 10 to PM

2.5. PM 10 are matters that can be seen by the naked eye while PM 2.5

are those matter that cannot be seen by the naked eye. Masklear can

only last up to 3 months depending on usage for the reason that the

effectiveness of the filters will lessen over time upon use. The

manufacturing date of the mask if not immediately opened can last

approximately up to 3 years.

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 23 Parts Description


Parts Description
A synthetic fiber that known for its exceptional
1. Spandex
elasticity
2. Dufit
3. Quiane A silky nylon fiber
4. Activated A highly adsorbent powdered that used chiefly
Carbon Filter for purifying adsorption and can filter out 99%
with N99 particulate matter 2.5 from the air.
Mask used to catch the bacteria shed in liquid
5. Medical
droplets and aerosols from the wearer’s
Mask
mouth and nose
Designed to permit minimal inward leakage of
6. Exhalation
air contaminants during inhalation and provide
valve
low resistance during exhalation
Product Usage

1. Wash ONLY using mild soap (e.g. dishwashing liquid; hand soap)

2. Light hand wash only (finger wash)

3. Do not brush the fabric

4. Do not crumple when drying

5. Dry through direct sunlight or dry in a cool place

6. Do not iron

7. Do not bleach

8. Do not put in dryer

Safety tip

1. Do not use if quality seal is broken.

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QUEZON CITY POLYTECHNIC UNIVERSITY

4.3 Production Process

Time and Motion Study

Table 24 Trials in Minutes

Trials in Minutes
Elements
1 2 3 4 5 6 7 8
1. Measure and cut the
0.4 0.47 0.49 0.46 0.52 0.43 0.48 0.42
Spandex fabric (6.5"x 8")
2. Put the activated carbon
filter with N99 on the top of 0.27 0.32 0.36 0.3 0.28 0.35 0.29 0.31
spandex
3. Measure and cut the Dufit
0.63 0.71 0.65 0.68 0.64 0.7 0.69 0.67
fabric (6.5" x 8")
4. Measure and cut the Dufit
0.57 0.62 0.59 0.61 0.53 0.58 0.63 0.55
fabric (5.5" x 5.5")
5. Measure and cut the
0.97 0.89 0.91 0.87 0.98 0.93 0.88 0.94
Quiane (24" x 1.25")
6. Assemble the spandex and
carbon filter with N99(6.5" x 0.77 0.75 0.79 0.76 0.8 0.76 0.81 0.78
8")
7. Trace the pattern of the
mask from spandex, carbon
0.63 0.69 0.65 0.71 0.64 0.66 0.68 0.72
filter with N99 and Dufit fabric
(6.5" x 8")
8. Sew the spandex and
carbon filter with N99 and 3.27 3.22 3.25 3.3 3.28 3.23 3.26 3.29
Dufit fabric (6.5"x8")
9. Cut the excess fabric 1.45 1.4 1.38 1.46 1.43 1.41 1.39 1.44
10. Make a hole to the left side
0.61 0.67 0.69 0.62 0.66 0.7 0.63 0.68
of the mask
11. Attach the exhalation valve
0.26 0.29 0.3 0.28 0.25 0.27 0.22 0.24
to the hole
12. Sew the Dufit fabric (5.5" x
0.62 0.69 0.67 0.63 0.68 0.71 0.65 0.67
5.5")
13. Cut the excess Dufit fabric 0.42 0.39 0.45 0.37 0.41 0.44 0.38 0.4
14. Sew the Quiane (24" x
9.85 9.93 9.9 9.82 9.87 9.81 9.84 9.91
1.25") all sides of mask

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 25 Standard Time

Total Average Rating


Normal Allowance Standard
Elements Observed Observed Factor
Time Factor (%) Time
Time Time (%)
1. Measure and cut the
3.67 0.46 100 0.46 15 0.53
Spandex fabric (6.5"x 8")
2. Put the activated carbon
filter with N99 on the top of 2.48 0.31 100 0.31 15 0.36
spandex
3. Measure and cut Dufit
5.37 0.67 100 0.67 15 0.77
fabric (6.5" x 8")
4. Measure and cut Dufit
4.68 0.59 100 0.59 15 0.68
fabric (5.5" x 5.5")
5. Measure and cut Quiane
7.37 0.92 100 0.92 15 1.06
(24" x 1.25")
6. Assemble the spandex
and carbon filter with 6.22 0.78 100 0.78 15 0.90
N99(6.5" x 8")
7. Trace the pattern of the
mask from spandex, carbon
5.38 0.67 100 0.67 15 0.77
filter with N99 and Dufit
fabric (6.5" x 8")
8. Sew the spandex and
carbon filter with N99 and 26.1 3.26 100 3.26 15 3.75
Dufit fabric (6.5"x8")
9. Cut the excess fabric 11.36 1.42 100 1.42 15 1.63
10. Make a hole to the left
5.26 0.66 100 0.66 15 0.76
side of the mask
11. Attach the exhalation
2.11 0.26 100 0.26 15 0.30
valve to the hole
12. Sew the Dufit fabric (5.5"
5.32 0.67 100 0.67 15 0.77
x 5.5")
13. Cut the excess Dufit
3.26 0.41 100 0.41 15 0.47
fabric
14. Sew the Quiane (24" x
78.93 9.87 100 9.87 15 11.35
1.25") all sides of mask
Total 24.09

The total Standard time is equal to 24.09 mins with eight trials. The allowance

that the company used based on their policy is 15% and 100% of rating

factor.

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QUEZON CITY POLYTECHNIC UNIVERSITY

Flow Process Chart

Table 26 Flow Process (Material Type)

FLOW PROCESS CHART - MATERIAL TYPE

Chart No. 1 SUMMARY

Sheet No. 1 of 1 PRESENT IMPROVED SAVINGS

OPERATION 14
Activity: Assembly of Mask
TRANPORTATION 0
Method: Present INSPECTION 0
Location: Production Area DELAY 0
Operative(s): David, Marlou V. STORAGE 0
Charted By: Tubilla, Jefferson T. TOTAL 14
Date: February 22, 2019 TIME (sec) 24.09
Approved By: Antonico, Saint Ivan Q. DISTANCE (m)
Date: SYMBOL
Time
No. PROCESS DESCRIPTION Distance (m)    
(mins)
Measure and cut the Spandex 
1 0.53
fabric (6.5"x 8")
Put the activated carbon filter
2 0.36  
with N99 on the top of spandex
Measure and cut Dufit fabric
3 0.77 
(6.5" x 8")
Cut and measure Dufit fabric
4 0.68  
(5.5" x 5.5")
Measure and cut Quiane (24" x
5 1.06 
1.25")
Assemble the spandex and
6 0.90  
carbon filter with N99(6.5" x 8")
Trace the pattern of the mask
7 from spandex, carbon filter with 0.77  
N99 and Dufit fabric (6.5" x 8")
Sew the spandex and carbon
8 filter with N95 and Dufit fabric 3.75 
(6.5"x8")
9 Cut the excess fabric 1.63 
Make a hole to the left side of
10 0.76  
the mask
Attach the exhalation valve to
11 0.30  
the hole
Sew the Dufit fabric (5.5" x
12 0.77 
5.5")
13 Cut the excess Dufit fabric 0.47  
Sew the Quiane (24" x 1.25")
14 11.35 
all sides of mask
Total 24.09 

The flow process chart of material is composed of fourteen (14)

operation process with a total time of 24.09 minutes.

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 27 Flow Process (Worker Type)

FLOW PROCESS CHART - WORKERL TYPE

Chart No. 2 SUMMARY

Sheet No. 1 of 1 PRESENT IMPROVED SAVINGS


OPERATION 14
Activity: Assembly of Mask
TRANPORTATION 0
Method: Present INSPECTION 1
Location: Production Area DELAY 0
Operative(s): David, Marlou V. STORAGE 0
Charted By: Tubilla, Jefferson T. TOTAL 14
Date: February 22, 2019 TIME (sec) 24.09
Approved By: Antonico, Saint Ivan
DISTANCE (m)
Q.
Date: February 22, 2019 SYMBOL
Time
No. PROCESS DESCRIPTION Distance (m)    
(mins)
Measure and cut the
1 0.53 
Spandex fabric (6.5"x 8")
Put the activated carbon 
2 0.36 
filter with N99
Measure and cut Dufit fabric
3 0.77 
(6.5" x 8")
Measure and cut Dufit fabric
4 0.68  
(5.5" x 5.5")
Measure and cut Quiane
5 1.06 
(24" x 1.25") then inspect
Assemble the spandex and
6 carbon filter with N99(6.5" x 0.90  
8")
Trace the pattern of the
mask from spandex, carbon
7 0.77  
filter with N99 and Dufit
fabric (6.5" x 8")
Sew the spandex and
8 carbon filter with N95 and 3.75 
Dufit fabric (6.5"x8")
9 Cut the excess fabric 1.63 
Make a hole to the left side
10 0.76  
of the mask
Attach the exhalation valve
11 0.30  
to the hole and inspect
Sew the Dufit fabric (5.5" x
12 0.77 
5.5")
13 Cut the excess Dufit fabric 0.47  
Sew the Quiane (24" x 
14 11.35
1.25") all sides of mask
15 Final Inspection  
Total 24.09 

The flow process chart of material is composed of fourteen (14)

operation and one (1) inspection process with a total time of 24.09 minutes.

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QUEZON CITY POLYTECHNIC UNIVERSITY

The Total Standard time for each product is 24.09 minutes with 14

operations, 1 inspection and storage. The type of Flow Process chart that the

company used for the production of the product is Material-Worker flow process

chart. Since the product of the company has one design, the company decides

to have a repetitive type of production.

4.3 Materials Handling Design

From the truck of supplier, worker will get the materials, put in the trays /

boxes and will be transferred on the racks inside the storage room. The

materials are being carried carefully to the storage room.

In Storage, The materials are arranged and organized, all medical masks,

Carbon Filters with N99 Filters and Exhalation Valve are inside the boxes. The

cleanliness of the storage is being maintained to prevent dirt on our materials

(Fabrics).

In packaging, the products must be packaged before it will sell to the

market. Packaging prevent the defectivity of a product, exposure of the product

(Masklear) to the pollution, and the products being dirty. It also make the

product presentable and attractable to the customers, protect the products from

being damage and make the product easy to distribute when being delivered

to the market.

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QUEZON CITY POLYTECHNIC UNIVERSITY

4.4 Technological Assistance

Table 28 Technological Assistance

Name of office or Address and Tel. no.


Type of Assistance
Specialist /Contact Person.
Use of advanced Department of Taguig, Metro Manila
technologies Science and (02) 837 2944
Technology
Assistance in Product CCP Complex Roxas
Product development Development and Blvd., Pasay City
process Design Center of the (+632) 832 1112
Philippines

4.5 Project Site

Figure 20 Location of the Factory

Above figure shows the exact location of the factory at Barangay Sta.

Monica, Quezon City, for the reason that Barangay Sta. Monica of district V, has

the biggest score in Factor-Rating method (2.35) which is the location strategy

that we have used. Specifically, near at Novaliches Bayan.

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 29 Factor Rating


Method
Sta. Monica,
San Bartolome, Sauyo,
Factors Weight Jordan Plains
Pascualer Ville Pingkian
Subdivision
1. Population and
25% 2 1 3
Customer
2. Accessibility,
15% 3 2 1
Visibility, Traffic
3. Supplier 15% 1 2 3
4. Competitors 20% 3 1 2
5. Rent 10% 2 3 1
6. Convenience 15% 3 2 1
Total 100% 2.35 1.65 2

4.6 Project Layout

Relationship Chart

Legend
Closeness Value
Absolute
A
Necessary
Especially
E
Important
Important I
Ordinary Okay O
Unimportant U
Not Desirable X

Figure 22 Relationship Chart

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 30 No. of Travels and Closeness

Department or No. of
Room Travels
Office
Storage
Production
Area
C.R.
Delivery Area

Based on Relationship Chart above,

Figure 21 Plant Layout

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QUEZON CITY POLYTECHNIC UNIVERSITY

4.7 Plant Size and Production Schedule

Scheduling is the process of arranging, controlling and optimizing work and

workloads in a production process or manufacturing process. Scheduling is

used to allocate plant and machinery resources, plan human resources, plan

production processes and purchase materials.

It is an important tool for manufacturing, where it can have a major impact

on the productivity of a process. In manufacturing, the purpose of scheduling is

to minimize the production time and costs, by telling a production facility when

to make, with which staff, and on which equipment. Production scheduling aims

to maximize the efficiency of the operation and reduces costs.

Masklear Enterprise will operate 80% as effective capacity on its first five

year of operation. On its initial year, the monthly production will be 456

Masklears at 24 days operation per month.

Table 31 Estimated Output

ESTIMATED
YEAR OF
OUTPUT
OPERATION
(MASKLEAR)
1st 5472
2nd 5472
3rd 5472
4th 5472
5th 5472

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QUEZON CITY POLYTECHNIC UNIVERSITY

Production per Day


𝟒𝟖𝟎 𝒎𝒊𝒖𝒕𝒆𝒔 𝐮𝐧𝐢𝐭𝐬
=( 𝒙 = 19 units/day
𝒅𝒂𝒚 𝟐𝟒.𝟎𝟗 𝒎𝒊𝒏𝒖𝒕𝒆𝒔

19 𝑚𝑎𝑠𝑘 𝑝𝑒𝑟 𝑑𝑎𝑦 24 𝑑𝑎𝑦𝑠 12 𝑚𝑜𝑛𝑡ℎ𝑠


𝑃𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝐶𝑎𝑝𝑎𝑐𝑖𝑡𝑦 𝐴𝑛𝑛𝑢𝑎𝑙𝑙𝑦 = 𝑥 𝑥
𝑑𝑎𝑦 𝑚𝑜𝑛𝑡ℎ 𝑦𝑒𝑎𝑟

= 5472 mask per year

Production Schedule

Department Manpower
Shift Description Time
/Section Requirement

- General
Manager Monday to
- Production Saturday
1 Management 4
Supervisor 8:00am –
- Marketing Staff 5:00pm
- Finance Staff

Monday to
Company - Production Saturday
1 1
Worker Worker 8:00am –
5:00pm

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QUEZON CITY POLYTECHNIC UNIVERSITY

4.8 Floor Plan

Figure 22 Floor Plan

4.9 Building and Facilities

Actual Location of the Facility and Building

Figure 23 Entrance of the building

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QUEZON CITY POLYTECHNIC UNIVERSITY

Figure 24 Inside the Building

Figure 25 Inside of the Facility

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QUEZON CITY POLYTECHNIC UNIVERSITY

4.10 Materials and Equipment

Direct Materials

Table 32 Direct Materials

Materials Image Quantity/ Size Price Total


Unit (Php) (Php)
Spandex
2 yards 62”X 36” 150.00 300.00

Dufit
2 yards 96”X 36” 80.00 160.00

Quiane
1 yard 62”X 36” 28.00 28.00

Medical
Mask 1 Box (50 7”X 3.75” 95.00 95.00
pieces)

Activated
Carbon
Filter With 10 pieces 7”X 6.25” 15.00 150.00
N99
Exhalation
Valve
30 pieces 5.00 150.00

Total 733.00

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QUEZON CITY POLYTECHNIC UNIVERSITY

Indirect Materials

Table 33 Indirect Materials

Materials Image Quantity/ Price Total


Unit (Php) (Php)

Thread 1 30.00 30.00

Total 30.00

Equipment

Figure 26 Industrial Sewing Machine

Table 34 Equipment

Name of Price Delivery Total Estimated Machine Machine


Machine (Php) Cost Cost of Lifespan Cost per Cost per
(Php) Machine day year
(Php)
Juki 36,500.00 500.00 37,000 14 years 7.2384 2,084.66
DDL- Php/hr. Php/yr.
8700

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QUEZON CITY POLYTECHNIC UNIVERSITY

4.11 Utilities

The company represents the list of utilities that needed in the

project. It includes utility sources and cost.

Table 35 Electricity Bill

Electricity Bill
Daily
Cost/ Hours
Appliances Wattage KwH Quantity Cost
KwH Used
(Php)
Computer Set 120 0.12 2.36 2 8 37.76
Printer 45 0.045 0.44 1 4 1.77
Electric Fan 75 0.075 0.74 2 8 11.84
Fluorescent Light 20 0.02 0.20 6 8 9.44

Industrial Sewing
120 0.12 1.18 1 8 9.44
Machine
Electricity Rate at P9.8385 Total 70.25
Monthly Cost (Php) 1,686.00
Yearly Cost (Php) 20,232.00
Table 36 Water Bill, Telecommunication and Rent

Water Bill
Consumption / Month Use cost Cost Yearly Cost
(m³) (Php) Monthly (Php)
89 35.48 3157.7 37,892.40
Telecommunication
Yearly Cost
Cost Monthly (Php)
Internet and phone (Php)
1299 15,588.00
Rent
Yearly Cost
Cost Monthly (Php)
Rent (Php)
2000 24,000.00

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QUEZON CITY POLYTECHNIC UNIVERSITY

4.12 Raw Materials Requirements

Table 37 Raw Materials Requirements

AREA REQUIRED NO. OF PRICE COST


SIZE IN REQUIRED AREA IN UNITS IN IN PER UNIT
NAME
(S) INCH SIZE (RS) INCHES INCHES PESO IN PESO
(A) (RA) (A/RA) (P) (P/(A/RA))
For Outer
Layer Front 62”x36” 2232 6.5"X 8" 52 42.92 150 3.49
(Spandex)
For Outer
Layer Back 96”x36” 3456 5.5"X 5.5" 30.25 114.25 80 0.70
(Dufit)
For Outer
Layer Back 96”x36” 3456 6.5"X 8" 52 66.46 80 1.20
(Dufit)
For Ear loop
62”x36” 2232 24”x1.25” 30 74.40 28 0.38
(Quiane)
TOTAL 5.77
PRICE IN QUANTITY COST TOTAL COST
NAME PESO (P) REQUIRED(Q) PER UNIT IN PHP
Activated Carbon Filter with
450.00 / 30pcs. 1 15.00/pc. 15.00/pc.
N99
95.00 / box
Medical Mask 1 1.9 / pc. 1.9 / pc.
(50pcs.)
Exhalation Valve 150.00 / 30pcs. 1 5.00 / pc. 5.00 / pc.
30.00 / pc.(5km 0.006096km 0.0366 / 0.0366 / km
Thread
long) long km long long
Package 300.00 / 30 pc 1 10 10.00 / pc
TOTAL 31.9366
Total Cost 31.9366 + 5.77 37.71

4.13 Manpower Requirements

Table 38 Allowance Factor

Men Women Average


Personal 24 min 33 min 28 min
Break Time (2) 30 min 30 min 30 min
Cleaning 5 min 5 min 5 min
TOTAL 59 min 68 min 63 min

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QUEZON CITY POLYTECHNIC UNIVERSITY

ALLOWANCE FACTOR COMPUTATION

Total Allowance
Allowance Factor = 𝑥100%
Total Working Time − Total Allowance

63min
Allowance Factor = 𝑥100%
(480 − 63)min

63min
Allowance Factor = 𝑥100%
417min
Allowance Factor = 0.151𝑥100%

Allowance Factor = 𝟏𝟓%

No. of Employee

Actual Hours needed

hr
𝐴𝑐𝑡𝑢𝑎𝑙 𝐻𝑜𝑢𝑟𝑠 𝑁𝑒𝑒𝑑𝑒𝑑 = 24.09 mins 𝑥 𝑥19 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑠 𝑝𝑒𝑟 𝑑𝑎𝑦
60 mins
𝐴𝑐𝑡𝑢𝑎𝑙 𝐻𝑜𝑢𝑟𝑠 𝑁𝑒𝑒𝑑𝑒𝑑 = 𝟕. 𝟔𝟑 𝒉𝒐𝒖𝒓𝒔

Employee

𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒
𝑁𝑜. 𝑜𝑓 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒 𝑛𝑒𝑒𝑑𝑒𝑑 = 7.63 ℎ𝑜𝑢𝑟𝑠 𝑥
8 ℎ𝑜𝑢𝑟𝑠
𝑁𝑜. 𝑜𝑓 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒 𝑛𝑒𝑒𝑑𝑒𝑑 = 0.95 𝑜𝑟 1 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒

4.14 Wastes and Waste Disposal

Our product mostly composed of fabrics. The excesses and scraps of

fabrics are being collected, and recycled by putting them together in the bin

inside the production area. The worker must always clean the production area

and put the scraps in the bin. The production supervisor always monitor the

cleanliness of the production area and checking whether the worker puts all the

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QUEZON CITY POLYTECHNIC UNIVERSITY

scraps inside the bin. When the bins are full, the scraps in the bin are being

transferred to the sacks and put it on the storage area. The sacks of scraps are

being sold to the people who are making rugs.

4.15 Total Production Cost

Table 39 Total Production Cost in Year 2019

Year 2019

Direct Materials ₱ 140,106.11

Direct Labor: ₱ 154,656.00


Manufacturing
Overhead:
Indirect Materials ₱ 48,708.00
Indirect Labor ₱ 734,616.00
Electricity ₱ 20,232.00
Water ₱ 37,892.40
Telecommunication ₱ 15,588.00
Rent ₱ 24,000.00
Depreciation
Machineries and ₱ 2,084.66
Equipment
Total Production Cost ₱ 1,177,883.17

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QUEZON CITY POLYTECHNIC UNIVERSITY

CHAPTER 5
TOTAL PROJECT COST

Total Production Cost

Table 40 Total Production Cost in Year 2019

Year 2019
Direct Materials ₱ 140,106.11
Direct Labor: ₱ 154,656.00
Manufacturing Overhead:
Indirect Materials ₱ 48,708.00
Indirect Labor ₱ 734,616.00
Electricity ₱ 20,232.00
Water ₱ 37,892.40
Telecommunication ₱ 15,588.00
Rent ₱ 24,000.00
Depreciation Machineries
₱ 2,084.66
and Equipment
Total Production Cost ₱ 1,177,883.17

Table 41 Total Production Cost in Year 2020

Year 2020
Direct Materials ₱ 147,121.52
Direct Labor: ₱ 154,656.00
Manufacturing Overhead:
Indirect Materials ₱ 51,146.51
Indirect Labor ₱ 734,616.00
Electricity ₱ 20,232.00
Water ₱ 37,892.40
Telecommunication ₱ 15,588.00
Rent ₱ 24,000.00
Depreciation Machineries
₱ 2,084.66
and Equipment
Total Production Cost ₱ 1,187,337.09

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 42 Total Production Cost in Year 2021

Year 2021
Direct Materials ₱ 154,483.37
Direct Labor: ₱ 154,656.00
Manufacturing Overhead:
Indirect Materials ₱ 53,705.85
Indirect Labor ₱ 734,616.00
Electricity ₱ 20,232.00
Water ₱ 37,892.40
Telecommunication ₱ 15,588.00
Rent ₱ 24,000.00
Depreciation Machineries
₱ 2,084.66
and Equipment
Total Production Cost ₱ 1,197,258.28

Table 43 Total Production Cost in Year 2022

Year 2022
Direct Materials ₱ 162,191.66
Direct Labor: ₱ 154,656.00
Manufacturing Overhead:
Indirect Materials ₱ 56,385.62
Indirect Labor ₱ 734,616.00
Electricity ₱ 20,232.00
Water ₱ 37,892.40
Telecommunication ₱ 15,588.00
Rent ₱ 24,000.00
Depreciation Machineries
₱ 2,084.66
and Equipment
Total Production Cost ₱ 1,207,646.34

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 44 Total Production Cost in Year 2023

Year 2023
Direct Materials ₱ 170,304.13
Direct Labor: ₱ 154,656.00
Manufacturing Overhead:
Indirect Materials ₱ 59,205.90
Indirect Labor ₱ 734,616.00
Electricity ₱ 20,232.00
Water ₱ 37,892.40
Telecommunication ₱ 15,588.00
Rent ₱ 24,000.00
Depreciation Machineries
₱ 2,084.66
and Equipment
Total Production Cost ₱ 1,218,579.09

FINANCIERS

Table 45 Financiers

Name % Ownership Equity


Antonico, Saint Ivan Q. 25% 125,000
Palo, Randolph L 15% 75,000
Celoso, Mackie R. 15% 75,000
David, Marlou V. 15% 75,000
Cirujano, Riza Mae P. 5% 25,000
Dumrique, Jasien Kim B. 5% 25,000
Festin, Emmanuel F. 5% 25,000
Galagnara, Edgar R. 5% 25,000
. Caro, Mavrick John 5% 25,000
Tubilla, Jefferson T. 5% 25,000
Total 100% 500,000

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QUEZON CITY POLYTECHNIC UNIVERSITY

CHAPTER 6

FINANCING FEASIBILITY

Masklear Enterprise

Start-up requirements

Particulars Total
1 Rent ₱ 24000.00
₱ 24000.00
2 Machineries
a. Sewing Machines ₱ 37000.00
₱ 37000.00
3 Equipment/ Tools
a. Tape Measure ₱ 50.00
b. Scissor ₱ 790.00
₱ 840.00
4 Office Equipment
a. Computer ₱ 24298.00
b. Printer with Photocopy ₱ 4558.00
c. Internet w/ Modem and
₱ 15588.00
Landline
₱ 44444.00
5 Furniture and Fixtures
a. Office Table and Chair ₱ 5318.00
b. Filing cabinet ₱ 1500.00
c. Racks ₱ 7096.00
₱ 13914.00
6 Office Supplies
a. Bond paper – Short ₱ 360.00
b. Bond paper – Long ₱ 250.00
c. Ball pen ₱ 72.00
d. Pencil ₱ 84.00
e. Marker ₱ 68.00
f. Logbook ₱ 80.00
g. Puncher ₱ 35.00
h. Folder – short ₱ 48.00

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QUEZON CITY POLYTECHNIC UNIVERSITY

i. Folder – long ₱ 60.00


j. Stapler ₱ 170.00
k. Staple Wire ₱ 45.00
l. Time Card ₱ 50.00
m. Ruler ₱ 75.00
n. Paper Clip ₱ 50.00
o. Fastener ₱ 30.00
₱ 1477.00
7 Utility Equipment
a. Broom ₱ 180.00
b. Dustpan ₱ 60.00
c. Trash can ₱ 50.00
d. Pail ₱ 50.00
e. Dipper ₱ 30.00
f. Soap ₱ 54.00
g. Bleach ₱ 54.00
h. Tissue ₱ 100.00
i. Mop ₱ 150.00
j. Rug ₱ 150.00
₱ 878.00
8 Safety Supply
a. Fire Extinguisher ₱ 1599.00
b. Fire Alarm ₱ 1897.00
₱ 3496.00
9 Direct Materials
a. Spandex ₱ 19547.51
b. Dufit ₱ 20520.13
c. Quiane ₱ 2057.14
d. Medical Mask ₱ 10396.80
e. Activated Carbon Filter
₱ 82080.00
with N99
f. Exhalation Valve ₱ 27360.00
₱ 161961.58
10 Indirect Materials
a. Thread ₱ 1205.20
b. Package ₱ 54720.00
₱ 55925.20
11 Utility Expenses
a. Electricity bill ₱ 12524.01
b. Water bill ₱ 37892.64
c. Telecommunication bill ₱ 15588.00
₱ 66004.65

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QUEZON CITY POLYTECHNIC UNIVERSITY

12 Business Permit ₱ 3200.00


₱ 3200.00

₱ 403540.43

TOTAL INVESTMENT ₱ 500000.00

PRE-OPERATING COST

Table 46 Pre-operating Cost (Balance Sheet)

Masklear Enterprise
Balance Sheet
As at January 02, 2019
ASSETS
Current Assets:
Cash ₱388,924.00
Prepaid Rent ₱ 24,000.00

Fixed Assets:
Machineries ₱ 37,000.00
Furniture and Fixtures ₱ 63,572.00

Intangibles:
Business Permits ₱ 3,200.00
Total Assets ₱500,000.00

Capital:
Antonico, Saint Ivan Q. ₱ 125,000
Palo, Randolph L. ₱ 75,000
Celoso, Mackie R. ₱ 75,000
David, Marlou V. ₱ 75,000
Cirujano, Riza Mae P. ₱ 25,000
Dumrique, Jasien Kim B. ₱ 25,000
Festin, Emmanuel F. ₱ 25,000
Galagnara, Edgar R. ₱ 25,000
Caro, Mavrick John ₱ 25,000
Tubilla, Jefferson T. ₱ 25,000
TOTAL CAPITAL ₱500,000.00

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 47 Pre-operating Cost (Cash Flow)

Masklear Enterprise
Cash Flow Statement
As at January 02, 2019
CASH INFLOWS:
Cash Contributions ₱ 500,000.00
Total Cash Inflows ₱ 500,000.00
LESS: CASH DISBURSEMENTS
Machineries and Equipment ₱ 37,000.00
Furniture and Fixtures ₱ 63,572.00
Business Permits ₱ 3,200.00
Total Cash Disbursements ₱ 103,772.00

CASH BALANCE, END ₱ 396,228.00

Income Statements

Table 48 Income Statement in Year 2019

Masklear Enterprise
Income Statement
As at December 31, 2019

Sales ₱ 1,383,105.00
Less: Cost of Goods
₱ 1,177,883.17
Manufactured and Sold
Gross Income ₱ 205,221.83

Less: Operating Expense


Administrative Expense

Office Supplies Expense ₱ 1,477.00


Depreciation Furniture
₱ 12,714.40
and Fixtures
Patents and Legal
₱ 3,200.00
Permits

Total Operating Expense ₱ 17,391.40

Income Before Tax ₱ 187,830.43


Less: Income Tax ₱ 0.00
Net Income ₱ 187,830.43

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 49 Income Statement in Year 2020

Masklear Enterprise
Income Statement
As at December 31, 2020

Sales ₱ 1,452,360.00
Less: Cost of Goods
₱ 1,187,337.09
Manufactured and Sold
Gross Income ₱ 265,022.91

Less: Operating Expense


Administrative Expense

Office Supplies Expense ₱ 1,477.00


Depreciation Furniture
₱ 12,714.40
and Fixtures
Patents and Legal

Permits

Total Operating Expense ₱ 14,191.40

Income Before Tax ₱ 250,831.51


Less: Income Tax ₱ 50,166.30
Net Income ₱ 200,665.21

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 50 Income Statement in Year 2021

Masklear Enterprise
Income Statement
As at December 31, 2021

Sales ₱ 1,525,035.00
Less: Cost of Goods
₱ 1,197,258.28
Manufactured and Sold
Gross Income ₱ 327,776.72

Less: Operating Expense


Administrative Expense

Office Supplies Expense ₱ 1,477.00


Depreciation Furniture
₱ 12,714.40
and Fixtures
Patents and Legal

Permits

Total Operating Expense ₱ 14,191.40

Income Before Tax ₱ 313,585.32


Less: Income Tax ₱ 62,717.06
Net Income ₱ 250,868.26

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 51 Income Statement in Year 2022

Masklear Enterprise
Income Statement
As at December 31, 2022

Sales ₱ 1,601,130.00
Less: Cost of Goods
₱ 1,207,646.34
Manufactured and Sold
Gross Income ₱ 393,483.66

Less: Operating Expense


Administrative Expense

Office Supplies Expense ₱ 1,477.00


Depreciation Furniture
₱ 12,714.40
and Fixtures
Patents and Legal

Permits

Total Operating Expense ₱ 14,191.40

Income Before Tax ₱ 379,292.26


Less: Income Tax ₱ 1,601,130.00
Net Income ₱ 1,207,646.34

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 52 Income Statement in Year 2023

Masklear Enterprise
Income Statement
As at December 31, 2023

Sales ₱ 1,681,215.00
Less: Cost of Goods
₱ 1,218,579.09
Manufactured and Sold
Gross Income ₱ 462,635.91

Less: Operating Expense


Administrative Expense

Office Supplies Expense ₱ 1,477.00


Depreciation Furniture
₱ 12,714.40
and Fixtures
Patents and Legal

Permits

Total Operating Expense ₱ 14,191.40

Income Before Tax ₱ 448,444.51


Less: Income Tax ₱ 1,681,215.00
Net Income ₱ 1,218,579.09

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QUEZON CITY POLYTECHNIC UNIVERSITY

Cost of Manufactured Goods Sold

Table 53 Cost of Manufactured Goods Sold Year 2019

Masklear Enterprise
Cost of Good Manufactured and Sold
As at December 31, 2019
Material Used
Beginning Raw Materials in Purchases ₱ 140,106.11

Raw Materials Available for Use ₱ 140,106.11


Less: Raw Materials Ending Inventory

Cost of Materials Used ₱ 140,106.11


Direct Labor: ₱ 154,656.00
Manufacturing Overhead:
Indirect Materials ₱ 48,708.00
Indirect Labor ₱ 734,616.00
Electricity ₱ 20,232.00
Water ₱ 37,892.40
Telecommunication ₱ 15,588.00
Rent ₱ 24,000.00
Depreciation M&E ₱ 2,084.66

Total Manufacturing Cost ₱ 1,177,883.17


Add: Beginning Goods in Process

Total Cost of Goods in Process ₱ 1,177,883.17


Less: Ending Goods in Process Inventory

Cost of Goods Manufactured ₱ 1,177,883.17


Add: Beginning Finished Goods
Inventory

Goods Available for Sale ₱ 1,177,883.17


Less: Finished Goods Ending Inventory

COST OF GOODS MANUFACTURED


₱ 1,177,883.17
SOLD

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 54 Cost of Manufactured Goods Sold Year 2020

Masklear Enterprise
Cost of Good Manufactured and Sold
As at December 31, 2020
Material Used
Beginning Raw Materials in Purchases ₱ 147,121.52

Raw Materials Available for Use ₱ 147,121.52


Less: Raw Materials Ending Inventory

Cost of Materials Used ₱ 147,121.52


Direct Labor: ₱ 154,656.00
Manufacturing Overhead:
Indirect Materials ₱ 51,146.51
Indirect Labor ₱ 734,616.00
Electricity ₱ 20,232.00
Water ₱ 37,892.40
Telecommunication ₱ 15,588.00
Rent ₱ 24,000.00
Depreciation M&E ₱ 2,084.66

Total Manufacturing Cost ₱ 1,187,337.09


Add: Beginning Goods in Process

Total Cost of Goods in Process ₱ 1,187,337.09


Less: Ending Goods in Process Inventory

Cost of Goods Manufactured ₱ 1,187,337.09


Add: Beginning Finished Goods
Inventory

Goods Available for Sale ₱ 1,187,337.09


Less: Finished Goods Ending Inventory

COST OF GOODS MANUFACTURED


₱ 1,187,337.09
SOLD

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 55 Cost of Manufactured Goods Sold Year 2021

Masklear Enterprise
Cost of Good Manufactured and Sold
As at December 31, 2021
Material Used
Beginning Raw Materials in Purchases ₱ 154,483.37

Raw Materials Available for Use ₱ 154,483.37


Less: Raw Materials Ending Inventory

Cost of Materials Used ₱ 154,483.37


Direct Labor: ₱ 154,656.00
Manufacturing Overhead:
Indirect Materials ₱ 53,705.85
Indirect Labor ₱ 734,616.00
Electricity ₱ 20,232.00
Water ₱ 37,892.40
Telecommunication ₱ 15,588.00
Rent ₱ 24,000.00
Depreciation M&E ₱ 2,084.66

Total Manufacturing Cost ₱ 1,197,258.28


Add: Beginning Goods in Process

Total Cost of Goods in Process ₱ 1,197,258.28


Less: Ending Goods in Process Inventory

Cost of Goods Manufactured ₱ 1,197,258.28


Add: Beginning Finished Goods
Inventory

Goods Available for Sale ₱ 1,197,258.28


Less: Finished Goods Ending Inventory

COST OF GOODS MANUFACTURED


₱ 1,197,258.28
SOLD

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 56 Cost of Manufactured Goods Sold Year 2022

Masklear Enterprise
Cost of Good Manufactured and Sold
As at December 31, 2022
Material Used
Beginning Raw Materials in Purchases ₱ 162,191.66

Raw Materials Available for Use ₱ 162,191.66


Less: Raw Materials Ending Inventory

Cost of Materials Used ₱ 162,191.66


Direct Labor: ₱ 154,656.00
Manufacturing Overhead:
Indirect Materials ₱ 56,385.62
Indirect Labor ₱ 734,616.00
Electricity ₱ 20,232.00
Water ₱ 37,892.40
Telecommunication ₱ 15,588.00
Rent ₱ 24,000.00
Depreciation M&E ₱ 2,084.66

Total Manufacturing Cost ₱ 1,207,646.34


Add: Beginning Goods in Process

Total Cost of Goods in Process ₱ 1,207,646.34


Less: Ending Goods in Process Inventory

Cost of Goods Manufactured ₱ 1,207,646.34


Add: Beginning Finished Goods
Inventory

Goods Available for Sale ₱ 1,207,646.34


Less: Finished Goods Ending Inventory

COST OF GOODS MANUFACTURED


₱ 1,207,646.34
SOLD

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 57 Cost of Manufactured Goods Sold Year 2023

Masklear Enterprise
Cost of Good Manufactured and Sold
As at December 31, 2023
Material Used
Beginning Raw Materials in Purchases ₱ 170,304.13

Raw Materials Available for Use ₱ 170,304.13


Less: Raw Materials Ending Inventory

Cost of Materials Used ₱ 170,304.13


Direct Labor: ₱ 154,656.00
Manufacturing Overhead:
Indirect Materials ₱ 59,205.90
Indirect Labor ₱ 734,616.00
Electricity ₱ 20,232.00
Water ₱ 37,892.40
Telecommunication ₱ 15,588.00
Rent ₱ 24,000.00
Depreciation M&E ₱ 2,084.66

Total Manufacturing Cost ₱ 1,218,579.09


Add: Beginning Goods in Process

Total Cost of Goods in Process ₱ 1,218,579.09


Less: Ending Goods in Process Inventory

Cost of Goods Manufactured ₱ 1,218,579.09


Add: Beginning Finished Goods
Inventory

Goods Available for Sale ₱ 1,218,579.09


Less: Finished Goods Ending Inventory

COST OF GOODS MANUFACTURED


₱ 1,218,579.09
SOLD

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QUEZON CITY POLYTECHNIC UNIVERSITY

Cash Flows Statements

Table 58 Cash Flows Statement Year 2019

Masklear Enterprise
Cash Flow Statement
As at December 31, 2019
Cash Balance, Beginning ₱ 396,228.00

Add: Cash Receipts


Net Sales ₱ 1,383,105.00
Total Cash Available ₱ 1,779,333.00

Less: Cash Disbursement

Cost of Sales:
Purchase of Raw Materials ₱ 140,106.11
Direct Labor ₱ 154,656.00
Manufacturing Overhead ₱ 883,121.06

Administrative Expense
Office Supplies ₱ 1,477.00

Income Tax ₱ 0.00

Cash Balance, ending ₱ 599,972.83

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 59 Cash Flows Statement Year 2020

Masklear Enterprise
Cash Flow Statement
As at December 31, 2020
Cash Balance, Beginning ₱ 599,972.83

Add: Cash Receipts


Net Sales ₱ 1,452,360.00
Total Cash Available ₱ 2,052,332.83

Less: Cash Disbursement

Cost of Sales:
Purchase of Raw Materials ₱ 147,121.52
Direct Labor ₱ 154,656.00
Manufacturing Overhead ₱ 885,559.57

Administrative Expense
Office Supplies ₱ 1,477.00

Income Tax ₱ 50,166.30

Cash Balance, ending ₱ 813,352.44

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 60 Cash Flows Statement Year 2021

Masklear Enterprise
Cash Flow Statement
As at December 31, 2021
Cash Balance, Beginning ₱ 813,352.44

Add: Cash Receipts


Net Sales ₱ 1,525,035.00
Total Cash Available ₱ 2,338,387.44

Less: Cash Disbursement

Cost of Sales:
Purchase of Raw Materials ₱ 154,483.37
Direct Labor ₱ 154,656.00
Manufacturing Overhead ₱ 888,118.91

Administrative Expense
Office Supplies ₱ 1,477.00

Income Tax ₱ 62,717.06

Cash Balance, ending ₱ 1,076,935.09

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 61 Cash Flows Statement Year 2022

Masklear Enterprise
Cash Flow Statement
As at December 31, 2022
Cash Balance, Beginning ₱ 1,076,935.09

Add: Cash Receipts


Net Sales ₱ 1,601,130.00
Total Cash Available ₱ 2,678,065.09

Less: Cash Disbursement

Cost of Sales:
Purchase of Raw Materials ₱ 162,191.66
Direct Labor ₱ 154,656.00
Manufacturing Overhead ₱ 890,798.68

Administrative Expense
Office Supplies ₱ 1,477.00

Income Tax ₱ 75,858.45

Cash Balance, ending ₱ 1,393,083.30

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 62 Cash Flows Statement Year 2023

Masklear Enterprise
Cash Flow Statement
As at December 31, 2023
Cash Balance, Beginning ₱ 1,393,083.30

Add: Cash Receipts


Net Sales ₱ 1,681,215.00
Total Cash Available ₱ 3,074,298.30

Less: Cash Disbursement

Cost of Sales:
Purchase of Raw Materials ₱ 170,304.13
Direct Labor ₱ 154,656.00
Manufacturing Overhead ₱ 893,618.96

Administrative Expense
Office Supplies ₱ 1,477.00

Income Tax ₱ 89,688.90

Cash Balance, ending ₱ 1,764,553.31

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QUEZON CITY POLYTECHNIC UNIVERSITY

Balance Sheet

Table 63 Balance Sheet Year 2019

Masklear Enterprise
Balance Sheet
As at December 31, 2019
ASSETS
Current Assets
Cash ₱ 599,972.83

Fixed Assets:
Machineries and Equipment ₱ 37,000.00
Furniture and Fixtures ₱ 63,572.00
Less: Accumulated Depreciation ₱ 12,714.40

TOTAL ASSETS ₱ 687,830.43

TOTAL STOCK HOLDERS' EQUITY


Antonico, Saint Ivan Q. ₱ 171,957.61
Palo, Randolph L. ₱ 103,174.56
Celoso, Mackie R. ₱ 103,174.56
David, Marlou V. ₱ 103,174.56
Cirujano, Riza Mae P. ₱ 34,391.52
Dumrique, Jasien Kim B. ₱ 34,391.52
Festin, Emmanuel F. ₱ 34,391.52
Galagnara, Edgar R. ₱ 34,391.52
Caro, Mavrick John ₱ 34,391.52
Tubilla, Jefferson T. ₱ 34,391.52
TOTAL EQUITY ₱ 687,830.43

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 64 Balance Sheet Year 2020

Masklear Enterprise
Balance Sheet
As at December 31, 2020
ASSETS
Current Assets
Cash ₱ 813,352.44

Fixed Assets:
Machineries and Equipment ₱ 37,000.00
Furniture and Fixtures ₱ 50,857.60
Less: Accumulated Depreciation ₱ 12,714.40

TOTAL ASSETS ₱ 888,495.64

TOTAL STOCK HOLDERS' EQUITY


Antonico, Saint Ivan Q. ₱ 222,123.91
Palo, Randolph L. ₱ 133,274.35
Celoso, Mackie R. ₱ 133,274.35
David, Marlou V. ₱ 133,274.35
Cirujano, Riza Mae P. ₱ 44,424.78
Dumrique, Jasien Kim B. ₱ 44,424.78
Festin, Emmanuel F. ₱ 44,424.78
Galagnara, Edgar R. ₱ 44,424.78
Caro, Mavrick John ₱ 44,424.78
Tubilla, Jefferson T. ₱ 44,424.78
TOTAL EQUITY ₱ 888,495.64

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 65 Balance Sheet Year 2021

Masklear Enterprise
Balance Sheet
As at December 31, 2021
ASSETS
Current Assets
Cash ₱ 1,076,935.09

Fixed Assets:
Machineries and Equipment ₱ 37,000.00
Furniture and Fixtures ₱ 38,143.20
Less: Accumulated Depreciation ₱ 12,714.40

TOTAL ASSETS ₱ 1,139,363.89

TOTAL STOCK HOLDERS' EQUITY


Antonico, Saint Ivan Q. ₱ 284,840.97
Palo, Randolph L. ₱ 161,448.91
Celoso, Mackie R. ₱ 161,448.91
David, Marlou V. ₱ 161,448.91
Cirujano, Riza Mae P. ₱ 53,816.30
Dumrique, Jasien Kim B. ₱ 53,816.30
Festin, Emmanuel F. ₱ 53,816.30
Galagnara, Edgar R. ₱ 53,816.30
Caro, Mavrick John ₱ 53,816.30
Tubilla, Jefferson T. ₱ 53,816.30
TOTAL EQUITY ₱ 1,139,363.89

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 66 Balance Sheet Year 2022

Masklear Enterprise
Balance Sheet
As at December 31, 2022
ASSETS
Current Assets
Cash ₱ 1,393,083.30

Fixed Assets:
Machineries and Equipment ₱ 37,000.00
Furniture and Fixtures ₱ 25,428.80
Less: Accumulated Depreciation ₱ 12,714.40

TOTAL ASSETS ₱ 1,442,797.70

TOTAL STOCK HOLDERS' EQUITY


Antonico, Saint Ivan Q. ₱ 360,699.43
Palo, Randolph L. ₱ 206,963.98
Celoso, Mackie R. ₱ 206,963.98
David, Marlou V. ₱ 206,963.98
Cirujano, Riza Mae P. ₱ 68,987.99
Dumrique, Jasien Kim B. ₱ 68,987.99
Festin, Emmanuel F. ₱ 68,987.99
Galagnara, Edgar R. ₱ 68,987.99
Caro, Mavrick John ₱ 68,987.99
Tubilla, Jefferson T. ₱ 68,987.99
TOTAL EQUITY ₱ 1,442,797.70

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QUEZON CITY POLYTECHNIC UNIVERSITY

Table 67 Balance Sheet Year 2023

Masklear Enterprise
Balance Sheet
As at December 31, 2023
ASSETS
Current Assets
Cash ₱ 1,764,553.31

Fixed Assets:
Machineries and Equipment ₱ 37,000.00
Furniture and Fixtures ₱ 12,714.40
Less: Accumulated Depreciation ₱ 12,714.40

TOTAL ASSETS ₱ 1,801,553.31

TOTAL STOCK HOLDERS' EQUITY


Antonico, Saint Ivan Q. ₱ 450,388.33
Palo, Randolph L. ₱ 260,777.32
Celoso, Mackie R. ₱ 260,777.32
David, Marlou V. ₱ 260,777.32
Cirujano, Riza Mae P. ₱ 86,925.77
Dumrique, Jasien Kim B. ₱ 86,925.77
Festin, Emmanuel F. ₱ 86,925.77
Galagnara, Edgar R. ₱ 86,925.77
Caro, Mavrick John ₱ 86,925.77
Tubilla, Jefferson T. ₱ 86,925.77
TOTAL EQUITY ₱ 1,801,553.31

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QUEZON CITY POLYTECHNIC UNIVERSITY

Changes in Equity

Table 68 Changes in Equity Year 2019

Pre-Operating 2019
Share in
Financiers Capital End Capital
Percentage Income
(Php) End (Php)
(Php)
Antonico, Saint Ivan
25% 125,000.00 46,957.61 171,957.61
Q.
Palo, Randolph L 15% 75,000.00 28,174.56 103,174.56
Celoso, Mackie R. 15% 75,000.00 28,174.56 103,174.56
David, Marlou V. 15% 75,000.00 28,174.56 103,174.56
Cirujano, Riza Mae
5% 25,000.00 9,391.52 34,391.52
P.
Dumrique, Jasien
5% 25,000.00 9,391.52 34,391.52
Kim B.
Festin, Emmanuel F. 5% 25,000.00 9,391.52 34,391.52
Galagnara, Edgar R. 5% 25,000.00 9,391.52 34,391.52
Caro, Mavrick John 5% 25,000.00 9,391.52 34,391.52
Tubilla, Jefferson T. 5% 25,000.00 9,391.52 34,391.52
Total 100% 500,000.00 187,830.43 687,830.43

Table 69 Changes in Equity Year 2020

2019 2020
Share in
Financiers Capital Capital
Percentage Income
End (Php) End (Php)
(Php)
Antonico, Saint Ivan
25% 171,957.61 50,166.30 222,123.91
Q.
Palo, Randolph L 15% 103,174.56 30,099.78 133,274.35
Celoso, Mackie R. 15% 103,174.56 30,099.78 133,274.35
David, Marlou V. 15% 103,174.56 30,099.78 133,274.35
Cirujano, Riza Mae
5% 34,391.52 10,033.26 44,424.78
P.
Dumrique, Jasien
5% 34,391.52 10,033.26 44,424.78
Kim B.
Festin, Emmanuel F. 5% 34,391.52 10,033.26 44,424.78
Galagnara, Edgar R. 5% 34,391.52 10,033.26 44,424.78
Caro, Mavrick John 5% 34,391.52 10,033.26 44,424.78
Tubilla, Jefferson T. 5% 34,391.52 10,033.26 44,424.78
Total 100% 687,830.43 200,665.21 888,495.64

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Table 70 Changes in Equity Year 2021

2020 2021
Share in
Financiers Capital Capital End
Percentage Income
End (Php) (Php)
(Php)
Antonico, Saint Ivan
25% 222,123.91 62,717.06 284,840.97
Q.
Palo, Randolph L 15% 133,274.35 28,174.56 161,448.91
Celoso, Mackie R. 15% 133,274.35 28,174.56 161,448.91
David, Marlou V. 15% 133,274.35 28,174.56 161,448.91
Cirujano, Riza Mae
5% 44,424.78 9,391.52 53,816.30
P.
Dumrique, Jasien
5% 44,424.78 9,391.52 53,816.30
Kim B.
Festin, Emmanuel F. 5% 44,424.78 9,391.52 53,816.30
Galagnara, Edgar R. 5% 44,424.78 9,391.52 53,816.30
Caro, Mavrick John 5% 44,424.78 9,391.52 53,816.30
Tubilla, Jefferson T. 5% 44,424.78 9,391.52 53,816.30
Total 100% 888,495.64 250,868.26 1,139,363.89

Table 71 Changes in Equity Year 2022

2021 2022
Share in
Financiers Capital End Capital End
Percentage Income
(Php) (Php)
(Php)
Antonico, Saint Ivan
25% 284,840.97 75,858.45 360,699.43
Q.
Palo, Randolph L 15% 161,448.91 45,515.07 206,963.98
Celoso, Mackie R. 15% 161,448.91 45,515.07 206,963.98
David, Marlou V. 15% 161,448.91 45,515.07 206,963.98
Cirujano, Riza Mae
5% 53,816.30 15,171.69 68,987.99
P.
Dumrique, Jasien
5% 53,816.30 15,171.69 68,987.99
Kim B.
Festin, Emmanuel F. 5% 53,816.30 15,171.69 68,987.99
Galagnara, Edgar R. 5% 53,816.30 15,171.69 68,987.99
Caro, Mavrick John 5% 53,816.30 15,171.69 68,987.99
Tubilla, Jefferson T. 5% 53,816.30 15,171.69 68,987.99
Total 100% 1,139,363.89 303,433.81 1,442,797.70

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Table 72 Changes in Equity Year 2023

2022 2023
Share in
Financiers Capital End Capital End
Percentage Income
(Php) (Php)
(Php)
Antonico, Saint
25% 360,699.43 89,688.90 450,388.33
Ivan Q.
Palo, Randolph L 15% 206,963.98 53,813.34 260,777.32
Celoso, Mackie
15% 206,963.98 53,813.34 260,777.32
R.
David, Marlou V. 15% 206,963.98 53,813.34 260,777.32
Cirujano, Riza
5% 68,987.99 17,937.78 86,925.77
Mae P.
Dumrique,
5% 68,987.99 17,937.78 86,925.77
Jasien Kim B.
Festin,
5% 68,987.99 17,937.78 86,925.77
Emmanuel F.
Galagnara,
5% 68,987.99 17,937.78 86,925.77
Edgar R.
Caro, Mavrick
5% 68,987.99 17,937.78 86,925.77
John
Tubilla, Jefferson
5% 68,987.99 17,937.78 86,925.77
T.
Total 100% 1,442,797.70 358,755.61 1,801,553.31

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QUEZON CITY POLYTECHNIC UNIVERSITY

Gross Profit Ratio

Gross Profit Margin = Gross Profit / Sales

Table 73 Gross Profit Ratio

GROSS PROFIT RATIO


Year 2019 2020 2021 2022 2023
Gross
Profit 205,221.83 265,022.91 327,776.72 393,483.66 462,635.91
(Php)
Sales
1,383,105.00 1,452,360.00 1,525,035.00 1,601,130.00 1,681,215.00
(Php)
Gross
Profit 15% 18% 21% 25% 28%
Margin

Return of Investment

Return of Investment = Net Income after Tax / Capital

Table 74 Return of Investment

RETURN ON INVESTMENT
Year 2019 2020 2021 2022 2023
Net
Income
187,830.43 200,665.21 250,868.26 303,433.81 358,755.61
after Tax
(Php)
Capital
500,000 500,000 500,000 500,000 500,000
(Php)
Return of
38% 40% 50% 61% 72%
Investment

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QUEZON CITY POLYTECHNIC UNIVERSITY

Break Even Point

Profit BEP Selling Price = (Fixed Cost + Variable Cost) / Annual Demand

Cash BEP Selling Price = (Fixed Cost + Variable Cost – Depreciation Cost) /

Annual Demand

Profit BEP Sales Volumes = (Fixed Cost + Variable Cost) / Profit BEP Selling Price

Cash BEP Sales Volumes = (Fixed Cost + Variable Cost – Depreciation Cost) /

Cash BEP Selling Price

Table 75 Break Even Point

BREAK-EVEN POINT SUMMARY


Break-Even
2019 2020 2021 2022 2023
Points Summary
BEP Selling
Price
Profit BEP
Selling Price 242.71 232.99 223.74 214.96 206.57
(Php)
Cash BEP
Selling Price 242.28 232.58 223.36 214.59 206.22
(Php)
BEP Sales
Volume:
Profit BEP Sales
4853 5096 5351 5618 5899
Volumes (units)
Cash BEP Sales
4862 5105 5360 5628 5909
Volumes (units)

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QUEZON CITY POLYTECHNIC UNIVERSITY

CHAPTER 7

SOCIO-ECONOMIC FEASIBILITY

Beneficiaries:

To the Employee

The goal of the certain business is to have a high income and the business

should generate pleasantly relationship between the manager and its workers

to attain the main goal of the business which is to have an income. Good

relationship and communication in dealing with your employees will make

employee productive that may result to a good income.

The employees in the business need income to support their own needs

and also rendered in the business. Building up business is a great opportunity

for an employed people to have jobs as well as having another source of

income.

To the Government

The study is expected to give a great contribution to the government in

terms of providing a business and employment to the community that will

contribute to the economy. Providing a business will make consumers spend

money, spending money, in turn, stimulates economic growth that has a great

impact to the government in terms economic rate.

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QUEZON CITY POLYTECHNIC UNIVERSITY

To The Community

The contribution of the study to the community is providing a good

quality of mask that can filter air pollutants as well as bacteria and viruses that

can harm people. We know that air pollutant is severe not only in Quezon City

but also in other Cities, this study concerns about in helping the users in

particular on Quezon City, District V to decrease the rate of inhaling air

pollutants and to avoid acquiring bacteria and viruses through air transmission.

Other beneficiaries

The study contributes to the future researchers who wants to innovate

and improve the product. It will also help the locality as well as the economy

in its future project especially the people that will benefit it.

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QUEZON CITY POLYTECHNIC UNIVERSITY

CHAPTER 8

CONCLUSION

After studying all the aspect of the business from mark-up to management, we

found out that the business will seek profit and is therefore feasible because of

the following:

*The product has market acceptability rate (66.75) that costumer are willing to

buy.

*The location of the business is accessible and budgetary wise.

*The product has unique features and user friendly.

*The product will have competitive advantages in terms of price and quality.

*The business requires big pre operating capital but can able to penetrate to

the market and have good market standing that will boost the sales of the

business.

*The product has advantages in terms of aesthetics and recreational standard.

*The company acknowledges its socio-economic responsibilities and remits the

right amount.

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QUEZON CITY POLYTECHNIC UNIVERSITY

Appendices

A. Survey Form

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QUEZON CITY POLYTECHNIC UNIVERSITY

B. Labor Cost Computation

Direct Labor Cost Production Supervisor = 33.67

Php
Worker = 537php (24.09min) /

480min Marketing Staff = 24.09min

(537php) / 480min
Worker = 26.95php

Marketing Staff = 26.95 Php


Indirect Labor Cost

Finance Staff = 24.09min


General Manager = 24.09min
(537php) / 480min
(805.5php) / 480

Finance Staff = 26.95 Php


General Manager = 40.41 Php

Production Supervisor = 24.09min

(671.25 Php) / 480

C. No. of Trials Recommended

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QUEZON CITY POLYTECHNIC UNIVERSITY

Minutes per Cycle = 20.97min (Time of Masklear)

Number of Cycles Recommended (x) =?

Minutes Number of
per Cycles
Cycle Recommended

20 min = 8 Trials
40 min = 5 Trials

Solution:

20𝑚𝑖𝑛 − 20.97𝑚𝑖𝑛 = (20)(8 𝑡𝑟𝑖𝑎𝑙𝑠 − 𝑥)


20 min − 40𝑚𝑖𝑛
2.91 𝑡𝑟𝑖𝑎𝑙𝑠 = 160 𝑡𝑟𝑖𝑎𝑙𝑠 − 20𝑥
8 𝑡𝑟𝑖𝑎𝑙𝑠 − 𝑥
= 20𝑥 = 160 𝑡𝑟𝑖𝑎𝑙𝑠 − 2.91 𝑡𝑟𝑖𝑎𝑙𝑠
8 𝑡𝑟𝑖𝑎𝑙𝑠 − 5 𝑡𝑟𝑖𝑎𝑙𝑠
−0.97𝑚𝑖𝑛 8 𝑡𝑟𝑖𝑎𝑙𝑠 − 𝑥 20𝑥 157.09 𝑡𝑟𝑖𝑎𝑙𝑠
= =
−20𝑚𝑖𝑛 3 𝑡𝑟𝑖𝑎𝑙𝑠 20 20
(3 𝑡𝑟𝑖𝑎𝑙𝑠)(0.97) 𝑥 = 7.85 𝑡𝑟𝑖𝑎𝑙𝑠 𝑜𝑟 8 𝑡𝑟𝑖𝑎𝑙𝑠
Conclusion: The Number of Cycles Recommended is 8 trials.

D. Variable and Fixed Cost

Year 2019 2020 2021 2022 2023


Variable
188,814.11 198,268.03 208,189.22 218,577.28 229,510.03
Cost (Php)

Fixed Cost
989,069.06 989,069.06 989,069.06 989,069.06 989,069.06
(Php)

Total Cost
1,177,883.17 1,187,337.09 1,197,258.28 1,207,646.34 1,218,579.09
(Php)

Total Cost
Without
1,175,798.51 1,185,252.43 1,195,173.62 1,205,561.68 1,216,494.43
Depreciation
Cost (Php)

112