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LA CONSOLACION COLLEGE MANILA


8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

CHAPTER 1

INTRODUCTION

In a world full of busy people and modernized lifestyle, we tend to multi-task things and

it sometimes lead to unaccomplished tasks. A device, particularly an alarm can help us lessen the

work. An ounce of prevention is worth a pound of cure (Franklin, 1780). To be ready before a

disaster will occur is better than dealing with it after. One of the most effective ways to prevent

accidents is having an alarm signal that indicates a certain precautionary measure before an

accident will occur. This device system can be included as part of our awareness not just for our

daily lives but also in working facilities. It can also reduce the excessive water consumption.

Francis Robbins Upton was the one who patented the very first electric fire alarm during

1890. The first electrical heat detector was patented by George Andrew Darby in1902. While in

late 1930s, a Swiss Physicist named Walter Jaeger tried to create a sensor of poison gas but his

creation didn’t achieved its purpose because the sensor’s conductivity is not effective on small

concentration of gas. It was after then he discovered by accident that a smoke from his cigarette

was detected by the meter of his device; his experiment was one of the reasons that smoothened

the creation of modern smoke detector. It was in 1951 where the first Ionization smoke detectors

were first sold in the United States but I was only used in major commercial and industrial

facilities in the next few years because of its size and cost. In 1955, fire alarms for homes were

developed that detects high temperatures.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

A smoke detector is a modern technology that senses smoke as a signal stating that there

is a fire on a particular area. This is the inspiration of our product which aims to give signal

whenever a water level reaches its maximum volume and just like a commercial security device

that sends an indication to a control panel as part of the alarm system. The function of a smoke

alarm is what made us come up with the idea of making a water cap alarm.

One of the most significant resources that the human beings, the plants and the animals

need is water. It is indeed a necessity for us to survive. Aside from food, water has also a great

impact to our daily basis because we are consuming and using it on regular activities; we are

known to survive few weeks without food but not without the aid of water. Without it, a human

would die in a few days. Without the supply of water in the human bodies can result to

dehydration, evidencing symptoms of irritability, stress, nervousness, dizziness, weakness, and

headache and may eventually reach a state of pathology. “You can go 100 hours without drinking

at an average temperature outdoors. If it’s cooler, you can go a little longer. If you are exposed to

direct sunlight, it’s less.” (Piantadosi, 2016)

Water portrays a significant part in our global economy. An estimate of 70% of the

freshwater is used by people for agricultural purposes –wherein water helps the fruits and

vegetables to grow and raise live stocks, which is one of the sources of human consumption. It is

also widely used by farmers for the irrigations, pesticide and fertilizer applications, crop cooling

and frost control. In addition, a major source of food for several parts of the world usually comes

from fishing in salt and fresh water bodies such as; river, streams, lake, ponds and ocean. Water is

famous for being an excellent solvent for a various kinds of chemical substances for instance. It is
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

also used in industrial processing, cooking and washing. Bodies of water is usually considered to

be a leisure place for many sports and other forms of entertainment namely; swimming, pleasure

boating, boat racing, surfing, sport fishing, diving and many more. It is also known as a means of

transportation for human beings, their properties and other things that are necessary to export or

import from one place to another.

People who reside in rural areas or those who live in the remote areas have tremendous

water shortage due the lack of water system that makes the supply of water possible in their

location. While people who live in highly urbanized locations or cities may hardly realize the

serious need for water. This is because the supply of the water they have in their location may

seem always available. “The water footprint refers to the volumes of water consumption and

pollution that are ‘behind’ your daily consumption”. (Network, 2010). Most of the people may not

notice the real importance of water until they aren't able to get sufficient source of clean water.

When the need of the water arises what they only need to do is to open the faucet and

consume as much water as they want to. This results to excessive water wastage. People may not

notice that only 1% of the total percentage of water in the Earth can be consumed by human

beings and other living creatures. Other bodies of water can only be consumed if it will undergo

in a process called distillation.

Global warming also is the primary cause of volatile sea level of our planet. Obviously it

is one of the main issues that the human race faces hereon then. Sea level rise can be defined as
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

an increase in the level of the surface of the ocean relative to the land. This dilemma has a great

impact to the lives people and the environment such as floods, strong typhoons and other water-

related phenomenon that destroys not just the lives of human beings but also their properties. An

increase in the atmospheric average temperature due to the buildup of certain gases in the

atmosphere is mainly caused by the burning fossils fuels. As the atmosphere warms, the surface

layer of the ocean warms as well, expanding in volume and thus raising sea level. For instance,

when manufacturing companies burn fossil fuels the gases goes to the atmosphere where they

form and accumulate which causes the atmosphere to be warmer thus results of melting the ices

in the Southern poles and rise of sea level. Therefore the sea level rise is one of the main reasons

of the global warming.

With these environmental issues that the world faces nowadays, it is appropriate to make

something that will lessen or help to reduce excessive water wastage. The only way to solve the

problem of water scarcity for the future consumers is by water conservation. We all need to

understand the essence of water and problems connected with it. Life is possible on earth because

of the existence of water that's why proper consumption of water must be practiced.

Therefore a device that can detect or recognize if maximum water level of a container has

been reach can help the people conserve the water. It can be used as an alarm system where its

parts where scientifically combined to provide people a helping device that notifies them about

their water usage. Therefore one can get maximum level of assurance that they will be noticed

whenever a water limit of their containers has been reached whether they are at home, apartment,

office, factory and any other premises.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Water alarm sensors provide functionality. It gives a signal whenever the device detects a

water overflow. With this approach, the customer can always have the assurance that there will be

no waste or overflow of water in their facilities.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

CHAPTER 2

MANAGEMENT ASPECT

The Management Aspect is one among the necessary aspects in establishing a

business. To attain this, management should be ready to plan all activities to become

productive and competitive within the business through human resource, monetary

capability, and innovative ideas. This includes a study of officers and key personnel,

basic consideration in forming the organization, type of ownership, organizational chart

and project schedule. The main objective of this plan is to see the choice effectiveness of

the organization set-up.

The objectives are as follows:

1. To know the partners, managers and employees of the business.

2. To determine the partners’ capital contribution.

3. To distinguish the type of ownership.

4. To adopt an organizational structure for the business.

5. To enumerate the various positions, qualifications and their duties and responsibilities.

6. To enumerate the activities to do and the time assigned.

Owners

The partnership is composed of one general partner, Mr. Joel Patrick Baliton, and

four limited partners namely Ms. Ira Jesusa Briones, Ms. Angelica Mendoza, Ms. Janelle

Mica Reyes and Mr. Jon Lou Soan.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Table 1

Capital Contribution

PARTNER CAPITAL CONTRIBUTION

Joel Patrick Baliton P600,000

Ira Jesusa Briones P450,000

Angelica Mendoza P450,000

Janelle Mica Reyes P450,000

Jon Lou Soan P450,000

Type of Business

J.J.P.I.A. Manufacturing Company is a manufacturing company and is a limited

partnership composed of five partners. All of the partners contributed capital in the form

of money.

Vision

The entity envisions an environment that is fully aware of water conservation.

Mission

 To help and give importance on conserving our natural resources

 To make the people be more aware of the excessive waste of water by

providing an alarming device that notifies people of the water before

overflowing
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Significance of the Study

The purpose of conducting the feasibility study of the water cap alarm is for the

entity to know the factors that the entity needs for it to achieve its business’ success.

Gathering data and analyzing them will give the company a hint of how much the product

will be sold so that it will have a reasonable price yet high a quality product. It is also

included in this study the factors that will help the entity to determine how many units of

the products they need to produce for them to create the most profitable revenue stream

for the company.

The probable success of the study of the water cap alarm will impose an

advantage to the government for it will contribute taxes which will help sustain its

operations. The possible establishment of the business will also be an additional help to

the industry. It will also contribute to the economic growth of the country by helping the

gross domestic product (GDP) increase each year.

The study aims to make sure that the product will serve its purpose, that is, a high-

quality product that will help the customers to conserve water by notifying them when a

certain water level is reached in the container. This will also help the people to cost cut

their expenses.

The feasibility study of the product and its expected degree of success will greatly

help in different aspects. Hence, conducting it and knowing if it is feasible or not is

indeed vital before a business or a certain product should be started.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

General Manager

Production Accountant
Marketing Head
Officer

Production and
Technology & Storage workers
Quality Control
Specialist

Figure 1. Organizational Chart


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Duties and Responsibilities

 General Manager– is responsible for overseeing the day to day operations of the

company and delegates administrative tasks to the employees.

 Marketing Officer– is responsible for the marketing strategy of the company and

overseeing the budget of the company.

 Production Head– is responsible for turning inputs into finished outputs through

a production process. It facilitates the effectiveness of the finished products.

 Accountant– is responsible for the cash flow transactions of the company. They

administer the investments, auditing, accounting and cash management aspect of

the business.

 Technology & Quality Control Specialist– is responsible for ensuring that the

products made meet the quality control policies and standards.

 Production Workers and Storage Personnel– is responsible for the

implementation of safeness in the warehouse and effective handling of the

products.
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Job Specifications

 General Manager

 With bachelor’s degree of business administration, business

management or any course related thereof

 With at least five years of work experience

 With excellent communication skills

 Wirth the ability to work well with co-workers

 With determination and persistence

 Marketing Officer

 Degree holder of any business related course

 With at least three years of work experience

 With excellent communication skills

 With excellent persuasion abilities

 With determination and persistence

 Production Head

 Degree holder of any business related course

 With at least three years of work experience

 With excellent communication skills

 With excellent persuasion abilities

 With determination and persistence


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

 Accountant

 With a degree of Bachelor of Science in Accountancy

 A Certified Public Accountant

 With at least one year of work experience

 With ample knowledge in accounting

 Technology & Quality Control Specialist

 With a degree of Bachelor of Science in Electrical Engineering

 With at least two years of work experience

 With the ability to work well with co-workers

 Production and Storage workers

 At least 18 years old

 High school graduate

 With or without experience

 With the ability to work well with co-worker


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

July August Septembe October November December

Activity 2018 2018 r 2018 2018 2018 2018

Planning and
settlement of the
product to be
produced and sold
Selection of the
supplier/s
Finalization of the
business location
Settlement of
business requirements

Hiring and training of


employees
Production of the
water cap alarm

Start of the operation


Figure 2. Gantt Chart

As any entity starts its business, planning is the first thing that should be done. On

the first month, July, it is the stage of planning and deciding what to produce and sell. On

the month of August, the suppliers will be selected and the location of the business will

be finalized. The settlement of business requirements will also occur on this month up to

September. Included on September is the hiring process. Employees will be chosen and

undertake trainings up until October. Along on the month of October is the start of

production for the 1st batch of water cap alarms; and will be done on November. By the

month of December, the entity starts its business operation.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

CHAPTER 3

MARKETING ASPECT

In a feasibility study, marketing is a critical part as it discusses about series of

important activities which include the establishment of demand for a proposed product

taking into account the particular needs and demands of a target market or customers,

customer satisfaction, analyzing their needs, and developing strategies to attain this goal

of client satisfaction.

Gathering, analyzing, and interpreting information about the surroundings shall be

conducted. It is imperative to determine the customers’ wants and needs because their

fulfillment is the business’ main goal while achieving the objectives. Competition among

businesses nowadays is so tight. If you cannot defeat competition, it is best to innovate

your product in a way that it would be unique and have an edge over other competing

products.

Place

J.J.P.I.A. Manufacturing Company is located at Stall 2 Alcon Building, Mac

Arthur Highway, Angeles City, 2009 Pampanga.

Distribution System

The company is using business-to-consumers approach which sells products or

provides services to end-user consumers. It is convenient for the consumers because the

product is directly given to them.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Promotion

There are many promotional things to do that the business will do in order

to establish its business. The company will focus in the use of social media classified ads

due to the fact that it’s much more cost-effective than the usage of television classified

ads and it is also potent, given the reality that more and more people are staying on

the internet 24/7. The business will also use print ads and will additionally do print ads.

Product

Living in an age where we need to be extra conscious of the energy that we use, a

water alarm is best at saving power. Water Cap Alarm is an efficient and inexpensive

product made to help in conserving water. It is a great investment for those households

and businesses who want to reduce their water consumption. The product is easy to

install as it takes a simple and flexible installation. Also, it

helps save cash through limiting the waste of water. Over time, the cash saved

is quite substantial.

Price

The pricing strategy will be penetration pricing when you consider that the

product is just new in the market. It needs to have a competitive advantage from its

competitors; and aside from the technical advantages of the product, the partnership

would desire to entice the patron with the aid of supplying a price that is much lower in

contrast to the competitors. Although, the business made positive that the

price provided will be cost-based. The markup is about 130% making the company’s
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

product selling price reach P990.00.

Channel of Distribution

J.J.P.I.A. Manufacturing Company has a business-to-customer (B2C) type of

distribution. The main channel of distribution of its product, the water cap alarm, is

through the physical store which will be located at Stall 2 Alcon Building, Mac Arthur

Highway, Angeles City, 2009 Pampanga.

J.J.P.I.A.
MANUFACTURING

Figure 3. Vicinity Map


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Target Market

The main target market of J.J.P.I.A. Manufacturing are water refilling stations,

households aging 20-54 and other establishments involving water usage that are located

within Angeles City particularly Lourdes Sur East, Salapungan, San Jose and Sto.

Rosario.

Supply and Demand Analysis

The focus on water as a need for life conceals the fact that in societies today,

only a tiny fraction of water consumption is used for drinking and other necessities for

sustaining a healthy life. A large portion of water usage is for convenience, comfort and

beauty. Based on studies, it was found that for people living in villages, water

consumption exceeds 400 liters per capita per day; nearly half is used for gardening, and

most of the remainder for flushing toilets, bathing, and washing cars. While this might

sound normal, it surely goes beyond the basic human needs for water. The concern of

determining the minimum water requirement for a person to maintain a healthy life

comes about in the light of the current state of water supply and the growing scarcity

against a fast-rising population. The rising problem of sustainability of current

consumption has become a substantial issue.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Table 2

Projected Population per Barangay

2015 2016 2017


Total Population 362,844 370,621 378,566
Barangay
Lourdes Sur East 5,177 5,288 5,401
Salapungan 6,785 6,930 7,079
San Jose 5,320 5,434 5,551
Sto. Rosario 3,908 3,992 4,078
Total 21,190 21,644 22,109
Source: http://angelescity.gov.ph/government/files/aep_c3.pdf

Table 2 shows the projected population per barangay of the selected target market

as per location of J.J.P.I.A Manufacturing Company without considering the age group.

The growth rate is 2.14% as stated in the official website of Angeles City.

Table 3

Historical Population (2015)

Age Group Population

20-24 36,113

25-29 33,764

30-34 26,591

35-39 25,304

40-44 19,909
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

45-49 17,048

50-54 13,975

Total 172,704

Source: National Statistics Office, 2015 Census of Population and

Housing

Table 3 shows the historical population of Angeles City with ages ranging

from 20 to 54 which is 47.59% of the total population of 362,844 for the year 2015.

Table 4

Target Market

2015 2016 2017


Lourdes Sur East 2464 2517 2571
Salapungan 3229 3299 3369
San Jose 2532 2586 2642
Sto. Rosario 1860 1900 1941
Total 10086 10302 10523

Table 4 shows the population of the target market per barangay. The

percentage of the total population per barangay is multiplied to the 172,704 which is the

total population with ages 20-54. The growth rate is 2.14%.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Demand

2015 2016 2017


Total Target Market 10,086 10,302 10,523
x x x
%- willing to buy 54% 54% 54%
Demand 5,446 5,563 5,682

Supply

The entity has decided to produce 6000 units of water cap alarm in order to cover

the entire demand of the said product per year.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

CHAPTER 4

TECHNICAL ASPECT

The technical aspect is the discussion of project’s operation flow. It is one among

the necessities of this study because it responds to the technicalities and basic structure of

the proposed study. This includes the lists of raw materials, office supplies, equipment,

and also the production process. Utilities, facility, plant location and layout are also

included in this chapter.

Product Concept

The water cap alarm will help establish awareness to people and will help them

conserve water. It pioneers the functionality that detects and rings whenever there’s

overflowing water in containers.

Benefits, Features and Attributes

Benefits

 It is helpful in conserving water.

 It is eco-friendly.

 It is easy to operate.

 It increases the productivity of the households because you can leave the

container while filling it with water and do other important things.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Features and Attributes

 It is a self-contained electronic device that sounds an alarm when its

sensor is in contact with water.

 It is portable, lightweight and easy to carry anywhere.

It can be used near water heaters, washing machines, sump pumps, bathtubs,

toilets, dishwashers, and high-efficiency furnace pumps.

Plant Location and Layout

Plant Location: Stall 2 Alcon Building, Mac Arthur Highway, Angeles City, 2009

Pampanga

Figure 4. Office Layout


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

The monthly rental for the location of the office will cost P20, 000. The total rental

space is compose of 80sqm that is enough for the entity to operate in convenience.

Raw Materials

The water alarm will primarily come from the function of the smoke alarm by

restructuring and cabling the internal parts so that the device can detect overflowing

water in containers. The raw materials needed are smoke alarm, battery, electric tape, and

electric wire.

Figure 5. Smoke Alarm

A smoke detector is a device that senses smoke, typically as an indicator of fire.

Commercial security devices issue a signal to a fire alarm control panel as part of a fire

alarm system, while household smoke detectors, also known as smoke alarms, generally

issue a local audible or visual alarm from the detector itself. The smoke alarm costs

P500.00.
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Working Power: 9V

Ambient Temperature: -30—65 degree celcius

Use: Early fire prevention

Power supply: 9V (6F22) battery powered (not included)

Product size: 11*11*3cm

Features: Manual test, automatic reset, controlled by professional processor, SMT

process, strong stability and independent use when smoke detection reaches a certain

concentration of smoke.

Decibels: 85

Figure 6. Battery

A lead acid storage battery is an electrochemical device that produces voltage and

delivers electrical current. The battery is the primary “source” of electrical energy used in

vehicles today. The battery costs P105.00

Details: 9 volts
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Figure 7. Electric Wire

The purpose of the wires in a series circuit is to allow the electricity to flow from

one device to the next. Wire is used to carry the flow of electrons. Metal wire is a very

good conductor. It costs P150.00

Material: Copper, PVC, tinplate

Features: Lightweight, tough and durable, prevents corrosion.

Figure 8. Electric Tape

Electrical tape (or insulating tape) is a type of pressure-sensitive tape used to

insulate electrical wires and other materials that conduct electricity. It can be made of

many plastics, but vinyl is most popular, as it stretches well and gives an effective and
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

long lasting insulation. It costs P45.00

Outsourcing

The major part of the product, which is the smoke alarm, which will be converted

into water alarm, will come from an outside supplier. Outsourcing the said material will

be cheaper by roughly P300 per unit than making it. It will also increase the productivity

time of the product if the smoke alarm will be outsourced. This method will help the

entity impose a cheaper selling price to its target market.

Direct Labor

The production will need manpower that has sufficient knowledge on making the

water alarm. The production team will be rated on a daily basis.

Factory overhead

The entity will need materials that cannot be traced directly to the appearance end

product but is needed for the production such as scissors, pliers and hammer. The

sampling process will also need materials such as, water gallon, marker and cutter

Material: Scissors

Cost: P10.00

Use: To cut the electrical tape

Material: Pliers

Cost: P50.00

Use: To cut and twist the electrical wires


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Material: Water gallon

Cost: P150.00

Use: For sanmpling the water cap alarm

Material: Marker

Cost: P20.00

Use: To mark the water levels to the water

gallon

Material: Cutter

Cost: P15.00

Use: To cut the electrical tape and wire

Figure 9. Materials
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Figure 10. Production Process

1. Preparation of the Tank or Gallon

i. Clean and wash the gallon with soap and water.

ii. Using the smaller volume of bottle (maybe 1.5 Liters or 1 Liter) measure

the accurate amount of water needed to fill the whole gallon or tank.

iii. While filling the gallon with water, put a mark on the amount of water

using the maker to know the level of water inside the gallon.

iv. And then use cutter and scissors to put a hole on the lid or cover of the

gallon; it will act as the tunnel in which the electrical wires from inside the

gallon pass through to the outer part of it.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

2. Setting-up the Copper Wires to the Smoke Alarm

i. Use the scissors to cut of both ends of the wire, unseating the copper wire

(conductor) from being covered by a rubber (insulator).

ii. Open the smoke alarm and investigate the mother board of the alarm to know

where the wires will be solder.

iii. Solder the wires in the mother board and close the smoke alarm but then

before it will be put on the gallon test the alarm by dipping the other end of

the wire on a cup of water.

iv. Put a switch into the alarm.

3. Cabling and setting-up the copper wires into the alarm

i. Secure the wires and made alarm on the gallon using the electrical tape.

ii. Tape the other ends of the wire inside the gallon as it pass through the given

hole and

iii. place the alarm outside the gallon to hear the beep.

iv. Fill the gallon with water and as it touches the wire the alarm will surely beep.

Note: In placing the other end of the wire, it must be placed before the water reaches

the top so at least 85% of the gallon. In this case; the gallon is 20 ML and its 85% is on

17 ML.
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Packaging

The appearance of the product entails a great impact to the consumers. That’s why

the entity decided that it will be packaged in a box that contains the company logo,

product image, entity’s location and their contact number. To look pleasing in the eyes of

the consumers, an appropriate design for the box will be provided.

Unit and image Unit Cost No. of units Supplier Costs

P90.00 10 Pandayan P900.00


Desktop Boxes
Bookstore

P500.00 15 Pandayan P7,500


Rim of bond papers
Bookstore

P250 10 Pandayan P2,500


Archive Boxes
Bookstore
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Pandayan

P60.00 5 Bookstore P300.00


Stapler

P95.00 5 Pandayan P475.00

Book of Records Bookstore

P15.00 30 Pandayan P450.00

Bookstore

Ballpens

Pandayan

P10.00 30 Bookstore P300.00


Pencils
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

P10.00 20 Pandayan P200.00

Bookstore

Scissors

P15 5 Pandayan P75.00

Bookstore
Paper Clips

P30.00 10 Pandayan P300.00

Bookstore

Folders

Figure 11. Office Supplies


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Unit and Image Unit Cost No. of Supplier Costs

Units

P3,500 5 PC Domain P17,500

Telephone

P50,000 5 PC Domain P250,000

Computer Desktop

P25,000 2 SM P50,000

Appliance
Air-conditioner
Center

Figure 12. Office Equipment


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Unit and Image Unit Cost No. of Supplier Costs

Units

P70.00 2 Hypermart P140.00

Dust Pan

P100.00 5 Hypermart P500.00

Rug

P50.00 2 Hypermart P100.00

Broom

P180.00 5 Hypermart P900.000

Trash Can
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

P30.00 1 Hypermart P30.00

Feather Dust

P550.00 1 Hypermart P550.00

Floor Mop

Figure 13. Utilities


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Unit and image Unit Cost No. of units Supplier Costs

Abenson

P12,000 1 Home Center P12,000

Office Sofa

Abenson

P15,000 1 Home Center P15,000

Long table

P10,000 2 Abenson P20,000

Home Center
Office Cabinet

P32,000 1 Abenson P32,000

Dining table set Home Center

Figure 14. Furniture and Fixtures


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Delivery

The entity is just starting its own business hence delivery may be too costly but

products can be delivered through shipping carriers. If the business will have a successful

run, an upgrade of delivery and shipping vehicles may be considered.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

CHAPTER 5
FINANCIAL ASPECT

The Financial Aspect shows the starting capital, total sales and expenses, financial

statements and ratio analysis. This area of project feasibility shows if the business is

profitable or not.

Comparative Financial Statements (3-year projections)


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Common Size Financial Statements


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Interpretations

Comparative Income Statement – Common Size Percentages

As shown in the Table, from the year 2018, 2019 and 2020 there is a substantial

change due to the increase of profitability all throughout the year which indicates that the

company can increase their revenues while paying their expenses. There is a slight

decline in other expenses such as Salaries and Depreciation due to the Increase of the

Gross Sales over the Expenses which indicate a good sign that the company can maintain

its costs.

Statement of Financial Position – Common Size Percentages

There is a slight increase in the Current Asset of the company of the company

which indicates that the company increasing its liquidity. The Increase of Accounts

Receivable and decrease of inventory indicates that the company is making its Sale

considering the volume of sales was increasing; these changes can be viewed as

beneficial to the company. The Non-current Asset portion company shows a constant

decrease due to the deterioration of its assets.

The increase of the Sales and Accounts Receivable has an effect to the current

liability of the company which increases due to its purchasing capacity which leads the

company to increase its revenue. All of the capitals of the partners are fairly maintained

all throughout the year while Retained Earnings has an increasing percentage due to the

increase of the company’s income.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Statement of Changes in Equity – Trend Analysis

Since the Partners are required to maintain its balances all throughout the year,

there is a change of 213% as to the Net Income which states a 2% increase to the ending

capital balance as of the Year 3 which indicates that the wealth of the Company increase

with a small portion.

Income Statement - Trend Analysis

There is an increase of 4% of the Sales which indicates that the company has a

greater demand and as to the Gross Profit which states that it can also increase its

profitability while increasing its sale. Other expenses also increases as to the same

percentage due to costs to up bring the product to the market. There is a gradual increase

in the profit of the company which denotes that the company can make a good profit

while maintaining its costs.

Statement of Financial Position – Trend Analysis

The Current Asset and Current Liabilities of the company had an increased by 4%

which implies there is an equal portion changes for the two sides. But the increase in the

accounts receivable and decrease in inventory states a good representation that the

company is making a profit.

All of the Noncurrent Assets were decreased by 22.22% which states that out

company uses its plant and equipment efficiently as to the increase of its Sale while there

is a constant percentage of the Partner’s capital due to maintenance while Retained

earnings had an increase of 212.69% due to the increase of the company’s revenue.
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Financial Ratios

Table 5

Ratios used to evaluate short-term financial position

Ratio Formula Year 1 Year 2 Year 3


Total Current Assets 4,506,905 4,597,040 4,688,789
Current Ratio Total Current 2,213,018 2,260,376 2,308,748
Liabilities = 2.04 = 2.03 = 2.03

Total Quick Assets 4,096,689 4,193,967 4,293,013


Acid Test Ratio Total Current 2,213,018 2,260,376 2,308,748
Liabilities = 1.85 = 1.86 = 1.86

Current Assets / 4,506,905 4,597,040 4,688,789


Working Current Liabilities 2,213,018 2,260,376 2,308,748
Capital = 2.04 = 2.03 = 2.03

Current Ratio

The current ratio trend for years 1 to 3 is unfavourable. In years 2 and 3, the

current ratio went down from 2.06 to 2.05 but it remained constant for two years. This

indicates that the company is capable of paying its obligations as it has a larger

proportion of asset value compared to its liabilities in year 1 but in years 2 and 3 it went

down because as the current assets increases the current liabilities also increases that led

to the decrease in ratio.

Acid-Test Ratio

The acid-test ratio trend is increasing from year 1 to 2 and it became constant

from year 2 to year 3. This indicates that the company have enough liquid assets to pay

their current liabilities.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Working Capital Ratio

The working capital ratio trend from years 1 to 3 is unfavourable because of the

decline in years 2 and 3. The ratio indicates that the company is using their excess assets

effectively to maximize their revenue in year 1 and the company fall short in years 2 and

3.

Table 6

Ratios used to evaluate long-term financial position or stability/ leverage

Ratio Formula Year 1 Year 2 Year 3


Debt Ratio Total Liabilities 2,213,018 2,260,376 2,308,748
Total Assets 4,639,655 4,715,040 4,792,039
= 47.70% = 47.94% = 48.18%

Equity Ratio Total Equity 2,426,637 2,454,664 2,483,291


Total Assets 4,639,655 4,715,040 4,792,039
= 52.30% = 52.06% = 51.82%

Debt to Equity Total Liabilities 2,213,018 2,260,376 2,308,748


Ratio Total Equity 2,426,637 2,454,664 2,483,291
= 91.20% = 92.08% = 92.97%

Fixed Assets to Fixed Assets(net) 132,750 118,000 103,250


Total Equity Total Equity 2,426,637 2,454,664 2,483,291
= 5.47% = 4.81% = 4.16%

Fixed Assets to Fixed Assets(net) 132,750 118,000 103,250


Total Assets Total Assets 4,639,655 4,715,040 4,792,039
= 2.86% = 2.50% = 2.15%

Payable Net Purchases 4,034,784.60 4,121,128.99 4,209,321.15


Turnover Ave. Accounts Payable 2,213,018 2,236,697 2,260,714
= 1.82x = 1.84x = 1.86x
Asset Turnover Net Sales 5,391,906.61 5,507,293.41 5,625,149.49
Total Assets 4,639,655 4,715,040 4,792,039
= 1.16x = 1.17x = 1.17x
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Sales to Fixed Net Sales 5,391,906.61 5,507,293.41 5,625,149.49


Assets Net Fixed Assets 132,750 118,000 103,250
= 40.62% = 46.67% = 54.48%

Debt Ratio

For Year 1 to Year 3, the debt ratio is increasing a bit which is often considered to

be less risky. This means that the company has more than twice as many assets as

liabilities. Or said a different way, the company’s liabilities are only 47-48% percent of

its total assets. Essentially, only its creditors own almost half of the company’s assets and

the shareholders own the remainder of the assets.

Equity Ratio

The equity ratio of the company for three years is decreasing just by a small

percentage. It is still at approximately 52% for the years. This means that partners rather

than debt are currently funding more assets. 52% percent of the company’s assets are

owned by partners and not creditors. Depending on the industry, this is a healthy ratio..

Debt to Equity Ratio

A debt to equity ratio of 1 would mean that partners and creditors have an equal

stake in the business assets. As for the company, its debt to equity ratios for three years

are lower (91.20%, 92.08%, 92.97%) which usually implies a more financially stable

business.

Accounts Payable Turnover

The accounts payable turnover trend is favourable because it increased in year 3.

This means that the company pays its suppliers faster.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Asset Turnover

The asset turnover trend is favourable. This indicates that the company is

performing better since it implies that it is generating more revenue per peso of assets.

Sales to Fixed Assets Ratio

The sales to fixed assets ratio trend is favourable. The increasing percentage per

year indicates that the company has a greater efficiency in managing fixed assets

investments.

Table 7

Ratios used to measure profitability and returns to investors


Ratio Formula Year 1 Year 2 Year 3
Gross Profit Gross Profit 1,357,122.02 1,386,164.43 1,415,828.35
Ratio Net Sales 5,391,906.61 5,507,293.41 5,625,149.49
= 25.17% = 25.17% = 25.17%
Rate of Return Net Profit 26,637.02 54,663.89 83,290.54
on Sales Net Sales 5,391,906.61 5,507,293.41 5,625,149.49
=0.49% =0.99% =1.48%
Rate of Return Net Profit 26,637.02 54,663.89 83,290.54
on Assets Ave. Total Assets 4,639,655 4,677,347.5 4,715,578
(ROA) =0.57% =1.17% =1.77%
Rate of Return Net Income 75,979.39 97,828.99 120,146.17
on Equity Average Equity 2,475,979 2,486,904 2,497,984.85
=3.07% =3.93% =4.81%

Gross Profit Ratio

Gross profit margin was stable throughout the 3-year projected amounts. It is considered

a positive sign even if the company may have to offer discounted prices to attract customers to

hasten up the inventory turnover.


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Rate of Return on Sales

Entity's rate of return on sales improved from 1.55% year 1 to 1.95% on year 2 and

2.35% for year 3. This is favorable because it implies an ability of an entity to control its

operating expenses while sharply increasing sales.

Rate of Return on Assets (ROA)

Return on Assets and Return on Equity ratios indicate the portion of the amount of profit

earned relative to the level of investments in total assets and investments of the entity. Through

the 3-year projection, the amount of profit relative to the said accounts is positive as the profit

grows more as years pass by.

Table 8

Ratios used to evaluate asset liquidity and management efficiency

Ratio Formula Year 1 Year 2 Year 3

Trade Net Sales 5,391,906.61 5,507,293.41 5,625,149.49


Receivable Average Trade 3,435,520 3,472,280 3,509,565
Turnover Receivable
= 1.56x = 1.58x = 1.60x

Average ____360 days______ 360 days 360 days 360 days


Collection Receivable Turnover 1.56x 1.58x 1.60x
Period
= 231 days = 228 days = 225 days

Inventory Cost of Goods Sold 4,034,784.60 4,121,128.99 4,209,321.15


Turnover Average Inventory 410,140 406,568 402944.84

=9.84x =10.14x =10.45x


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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Days Supply in ___360 days___ 360 days 360 days 360 days
Inventory Inventory Turnover 9.84x 10.14x 10.45x

=36.59 days = 35.50 days =34.45 days

Working _____Net Sales____ 5,391,906.61 5,507,293.41 5,625,149.49


Capital Average Working 2,293,887 2,315,275.50 2,330,197.33
Turnover Capital
=2.35x =2.38x =2.41x

Trade Receivable Turnover

The trade receivable turnover is favorable because it has an increasing trend. The

ratio increased by 2.56% from year 1 to year 3. This means that the number of times the

accounts receivable have turned into cash increased.

Average Collection Period

The average collection period is favorable because the collection period decreased

by 2.67% from year 1 to year 3. The trend indicates a faster collection of receivables

because the collection period declines per year.

Inventory Turnover

The inventory turnover is favorable because it increased by 6.20%. This means

that the company is able to have an efficient inventory management and profit for the

firm.

Days Supply in Inventory

The days supply in inventory is favorable because of its decreasing trend. It

decreased by 5.85% from year 1 to year 3. This indicates that the days that the company
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

turned its inventories to sales declined.

Working Capital Turnover

The working capital turnover is favorable because it increased by 2.55% from

year 1 to year 3. This indicates that the company can use its working capital more times

per year which suggests that the money is flowing in and out of the business smoothly.
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

CHAPTER 6

SOCIO-ECONOMIC ASPECT

The socio-economic aspect shows the contribution of the study to the industry,

government and society. This aspect proves that the business is not only for profit

purposes but is also concern on the improvement of the welfare of the people.

The business aims to possess competence in the long-run and by that, it will need

several factors for it to be established. These factors are all intertwined to the overall

economic performance of the whole country. The business’ establishment will provide

employment to the people starting from its administrative functions, manpower,

operations and up to its maintenance. It also aims to contribute to the increase of the

gross domestic product and to the overall economic growth of the country.

The entity also aims to prolong its commitment to people by producing electric

food container while not unjustly disturbing others by abiding to the laws that needs to be

followed. It envisions that the whole business will be a law abiding entity throughout its

economic life. In connection with that, the entity aims to contribute to the lifeblood of the

government, which is, paying taxes when it needs to be paid.

The entity concerns for its environment, thus, it aims to sustain its social

responsibilities by giving back to the people what it gained. It aims to help the people

make their life easier by reducing their task of heating their food especially those who are

working.

The goals and objectives of the entity will impose a great impact not only to the
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

entity itself but also the organizations and people around it.

APPENDIX A

The partnership is composed of one general partner, Ms. Alexis Sheena Dumuk,
and five limited partners namely Mr. Joshua Sevilla, Ms. Nes Guinto, Ms. Daniella
Capobres, Ms. Pam Lingat and Mr. Christopher Legaspi. The capital contribution ratio
of the partners is respectively.

Limited Partnership

ARTICLES OF PARTNERSHIP
OF
EFOCO Partnership
_________________________________________________________
(Partnership Name)

KNOW ALL MEN BY THESE PRESENTS:

That we, the undersigned partners, all of legal age, residents and citizens of the
Philippines, have on this day voluntarily associated ourselves together for the purpose of
forming a limited partnership under the following terms and conditions and subject to
existing and applicable laws of the Republic of the Philippines:

AND WE HEREBY CERTIFY:

ARTICLE I. Partnership Name: That the name of this partnership shall be


EFOCO Partnership and shall transact business under the said company name.

ARTICLE II. Business Purpose: That the purpose/s for which this partnership
is formed is/are:

To promote a high quality product that will give conveniences to clients by


allowing them to reheat the food directly from the container. Customers can now easily
reheat packed lunch with the use of electricity and socket. Users of the product need not
to transfer the food in containers and place it in microwave oven so that food can be
reheated.
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

ARTICLE III. Principal Place of Business: That the principal place of business
of this partnership shall be located at

(complete address)

ARTICLE IV. Term of Existence: That this partnership shall have a term of
____20_____ years from and after the original recording of its Articles of Partnership by
the Securities and Exchange Commission.

Articles of Partnership

ARTICLE V. Partners’ Circumstances: That the names, nationalities and


complete residence addresses of the partners are as follows:

Name Nationality Complete Residence Address Kind of Partner

Alexis Dumuk Filipino

ARTICLE VI. Capital Contributions: That the capital of this Partnership shall
be the amount of one hundred fifty thousand pesos (P150,000), Philippine Currency,
contributed in cash by the partners, as follows:

Name Amount
Contributed

Alexis Sheena Dumuk 600,000

Joshua Sevilla 450,000


Nes Guinto 450,000
Daniella Capobres 450,000
Christopher Legaspi 450,000

That no transfer of interest which will reduce the ownership of Filipino citizens to
less than the required percentage of capital as provided by existing laws shall be allowed
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

or permitted to be recorded in the proper books of the partnership.

ARTICLE VII. Sharing Ratios: That the profits and losses of this partnership
shall be divided and distributed proportionately on the ratio of the capital contribution of
each partner.(Limited partner shall be liable for losses only to the extent of his/her
contribution.)

ARTICLE VIII. Management: That this partnership shall be under Mr. Joel
Patrick Baliton, as General Manager, who shall be in charge of the management of the
affairs of the company. He shall have the power to use the partnership name and in
otherwise performing such acts as are necessary and expedient in the management of the
firm and to carry out its lawful purposes.(Only the General Partner can be the General
Manager.)

ARTICLE IX. Undertaking to Change Name: That the partners undertake to


change the name of this partnership, as herein provided or as amended thereafter,
immediately upon receipt of notice or directive from the Securities and Exchange
Commission that another corporation, partnership or person has acquired a prior right to
the use of that name or that the name has been declared as misleading, deceptive,
confusingly similar to a registered name, or contrary to public morals, good customs or
public policy.

Articles of Partnership

IN WITNESS WHEREOF, we have hereunto affixed our signatures this 17th


day of July, 2018, at Mendiola, Manila.

______________________ _______________________
Joel Patrick B. Baliton Angelica E. Mendoza

______________________ _______________________
Ira Jesusa G. Briones Janelle Mica Y. Reyes

______________________
Jon Lou P. Soan
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

SUBSCRIBED AND SWORN TO before me in Manila, Philippines on


______________, affiants personally appeared before me and exhibited their competent
evidence of identity indicated after their respective names, as follows:

Name TIN/ID/Passport No. Date & Place


Issued

NOTARY PUBLIC

Doc. No. ______;


Page No. ______;
Book No. ______;
Series of 20 ______.

APPENDIX B

SURVEY QUESTIONNAIRE
Name (Optional) ________________________ Age __________
Address _____________________________________

QUESTIONS

Do you turn off the faucet while you wash your teeth, shave, soap your hands, and/or

soap in the shower?

o NO

o YES
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Do you collect water before using it before taking a bath?

o NO

o YES

Do you make sure the faucets are closed properly?

o NO

o YES

Do you think about the amount of water you use daily?

o NO

o YES

Do you have any gadget to reduce the amount of water used?

o NO

o YES

Are you willing to purchase an electrical appliance with a sensor to adjust the amount of

water used while on?

o NO

o YES
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

At what price are you willing to buy the product?

o P880 – P 900

o P900- P 1,100

APPENDIX C

CURRICULUM VITAE

BALITON, JOEL PATRICK B.


#198 Lopez Jaena St., Barangay C, Tayug Pangasinan
+639369230791
switch.151998@gmail.com

EDUCATIONAL BACKGROUND
 Tertiary Education: La Consolacion College Manila
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Address: Mendiola St. Sampaloc, Manila


Degree Program: Bachelor of Science Major in Accountancy

 Secondary Education: Divine Grace Montessori & High School


Address: Tayug, Pangasinan
Year Graduated: 2014

SEMINARS AND TRAININGS


ATTENDED
 Internship Training
Accumulated 200 hours in AV Berces De Guzman Accounting & Auditing
Firm
Angeles City, Pampanga
2016

SKILLS

 Has the skill to be a leader and lead a team


 Organized person and able to meet deadlines
 Computer literate and Knowledgeable in Microsoft Offices (such as Word,
Excel, and PowerPoint)
 Have a knowledge in using SAP Business One and
Xcelsius application
IRA JESUSA G. BRIONES
#58 Sta. Monica, San Simon, Pampanga
09209646429 brionesijb08@yahoo.com

EDUCATIONAL BACKGROUND
 Tertiary Education: Holy Angel University
Address: #1 Holy Angel Ave., Angeles City
Degree Program: Bachelor of Science in Accountancy
 Secondary Education: Assumpta Technical High School
Address: Sta. Monica, San Simon, Pampanga
Year Graduated: 2014
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

SKILLS
 Computer Literate (Microsoft Word, PowerPoint and Excel)
 Proficient in SAP Business One and SAP Business Objects Dashboard
 With ample knowledge in Financial Accounting, Advanced Accounting, Cost
Accounting, Managerial Finance, Taxation and Law of Obligations and Contracts
 Competent in English and Filipino languages (written and oral)
 Strong work ethic
 Adaptability

WORK EXPERIENCES
 Student-trainee
Sicangco, Menor, Villanueva & Co. CPAs
Villa Gloria Subdivision, Angeles City
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

ANGELICA E. MENDOZA
#87 Mac Arthur Highway San Nicolas, San Fernando, Pampanga
09065634410
anjemendoza97@gmail.com

PERSONAL INFORMATION:
Date of Birth : June 12, 1997
Place of Birth : San Fernando, Pampanga
Religion : Roman Catholic
Age : 20 years old
Nationality : Filipino
Status : Single

EDUCATIONAL BACKGROUND:
 Tertiary Holy Angel University (HAU)
Bachelor of Science in Accountancy
Sto. Rosario, Angeles City
2014 – Present

 Secondary Mother Mary Eugenie Center of Studies and


School Inc. (MMECSSI)
Sto. Domingo, Minalin, Pampanga

 Primary Mother Mary Eugenie Center of Studies and


School Inc. (MMECSSI)
Sto. Domingo, Minalin, Pampanga
Camp Olivas Elementary School (COES)
San Nicolas, San Fernando, Pampanga

SKILLS AND ABILITIES


 Computer Literate (Microsoft Word, PowerPoint and Excel)
 Proficient in SAP Business One and SAP Business Objects Dashboard
 With ample knowledge in Financial Accounting, Advanced Accounting, Cost
Accounting, Managerial Finance, Taxation and Law of Obligations and Contracts
 Competent in English and Filipino languages (written and oral)
 Strong work ethic
 Adaptability
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

JANELLE MICA YU REYES


3262 San Fabian St., San Jose, Angeles City
09059352878
janellereyes14@yahoo.com

PERSONAL INFORMATION
Date of Birth: January 4, 1998
Age: 19 years old
Place of Birth: Angeles City, Pampanga
Gender: Female
Nationality: Filipino

EDUCATIONAL BACKGROUND
Tertiary: Holy Angel University, Angeles City
Bachelor of Science in Accountancy
2014-present
Dean’s Lister for 4 semesters
Secondary: Holy Angel University, Angeles City
2010-2014
With Distinction S.Y 2010-2014, Loyalty Awardee
Primary: Holy Angel University, Angeles City
2004-2010
With Distinction S.Y 2004-2010

SKILLS AND ABILITIES


Relevant Coursework Basic Accounting, Partnership and Corporation Accounting,
Financial Accounting, Cost Accounting, Quantitative Techniques,
Income Taxation, Business Taxation, Management Accounting,
Advance Accounting, Auditing
Technical Skills Skillful with MS Word and Excel; Has experience with
Accounting Information Systems
Communication Skills Good oral and written communicator, Speaks fluent Tagalog,
English and Kapampangan
Administrative Skills Organized with work, Industrious, Punctual and Independent
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LA CONSOLACION COLLEGE MANILA
8 MENDIOLA ST., MANILA PHILIPPINES 1005
COLLEGE OF BUSINESS AND ACCOUNTANCY

Jon Lou P. Soan


594 Diego Silang St., Salapungan, Angeles City, Pampanga
0906-846-6864
jonjonjonsoan@gmail.com

_________________________________________________________________________________________________________
OBJECTIVE
I am looking for an opportunity in a reputed organization where I can complement my skills and
contribute in the most effective manner and an effective individual to serve and entertain
different range of customer in the most ethical manner.

PERSONAL DETAILS
Date of Birth: February 1, 1996
Nationality: Filipino
Gender: Male
Height: 5 ft. 10 in
Weight: 72 kg.
Marital Status: Single
Religion: Roman Catholic

SKILLS
 Technically proficient in Microsoft word, Excel and Power point
 Performance driven with good problem solving skills.
 Strong communication and presentation skills in negotiating and closing deals.
 Proven ability to work independently or with a team and multi task effectively in a fast-paced
environment.
 Strong interpersonal skills and can relate well with every level of the organization.
 SAP

EDUCATIONAL BACKGROUND
Tertiary: Holy Angel University Bachelor of Science in Accountancy
Sto. Rosario, Angeles City, Pampanga 2013-Present
Secondary: Don Jesus Gonzales High School
Pandacaqui Resettlement, Mexico, Pampanga 2009-2013
Primary: Pandacaqui Resettlement Elementary School
Pandacaqui Resettlement, Mexico, Pampanga 2004-2009

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