BUKIDNON STATE UNIVERSITY

COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

START-UP OPERATIONS MANAGEMENT OF

GILLE’S BOARDING HOUSE

Researchers

Tablando, Jojin A.

Adran, Mary Anne O.

Gonzales, Wendy

Penas, Divine Grace

Bacalso, Angel

Nere, Monique Marie

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
December 2, 2019

Table of Contents

Page

Cover Page 1

Table of Contents 2

I. Industry Background

Industry Analysis 4

Target Market

Competition Analysis 7

II. Service Design 7

III. Demand Forecasting 8

IV. Location Planning

Location 13

Factor Rating Method 14

V. Process Design

Processes from Opening to Closing. 15

Process Flow Chart. 16

VI. Capacity Planning

Machines or Equipment 19

Capacity Planning 20

Design, Effective & actual Capacity 21

Capacity Utilization Percentage 21

VII. Facilities Layout 22

VIII. Design of Work Systems

Simple Organizational Chart 23

Selection Process 24

Recruitment Process 25

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
Compensation Package 26

Current Working Conditions 27

IX. Scheduling

GANTT Charts 28

X. Total Quality Management 29

XI. Financial Statements / Costing

Initial Outlay and Total Expenses for the First Year of Operations 30

Initial Investment 31

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

I. INDUSTRY BACKGROUND

Industry Analysis

A business is defined as an organization or enterprising entity engaged in

commercial, industrial or professional activities. A company transacts business activities

through the production of a good, offering of a service or retailing of already produced

product. A business can be a for-profit entity or a non-profit organization that operates to

fulfill a charitable mission.

In Malaybalay City, it is evident that a substantial number of students of

Bukidnon State University and Bukidnon National High School came from faraway

places having a common desire of learning and studying. Because of this, the demand of

students for temporary place to live arise. Considering the students yearning to enrol a

free tuition university, it is highly pronounce that majority of these students were having

financial catastrophe and desires to spend less money as much as possible.

Today, boarding houses emerged just as schools have progressed immensely. It is

acceptable that schools offers dormitory especially to college students. However, due to a

large number of students in the University not everyone is given a chance to stay in the

dormitories. This has paved the way for the residents of Malaybalay to take an action

towards it and engage in the businesses that could address such demand.

Most students especially those who are striving for low-cost accommodation

preferably chose to stay in a boarding house for it would be costly if they live in a pad or

apartments. Thereby, increasing the chances of the establishment of boarding houses to

help students continue to learn and stay in Malaybalay with a smaller price to pay.

One of the major player in line with Boarding House business is Gille’s Boarding

House. It is a room rental business which accommodates workers especially students of

different gender from different places for ten years. It is located at Gille Street, Claro

Extension, Malaybalay City, Bukidnon. Gille’s Boarding House is a family business and

operated by Dr. Corazon Gille-Alava, PhD. Unlike any other boarding houses, Gille’s

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
Boarding House is known for its spacious room and conforms to less strict regulations

thus, providing a student-centered boarding house.

Target Market

Gille’s Boarding House is a room rental business that accepts not just female

students but also male students. The target market of Gille’s Boarding House focuses on

high school and college students who are studying at Bukidnon National High School

and Bukidnon State University. In addition, Gille’s Boarding House also entertains

tourist and some On-the-Job Trainees who prefer to stay in a boarding house for a week

or a day. The business is perceived to stay in a relatively longer period as the customers

is increasing in number.

Competition Analysis

Businesses exist in a competitive environment. Boarding Houses are in fierce

competition with each other to provide the best possible value for money in a high
quality and providing the most suitable range of services with a low cost, great ambiance
and space for their customers. Gille’s Boarding House studied its competitors nearby
including KFS, Camille, Encarquez, Luna, Our Lady, Kristers, and JTA Albasin who
have its own uniqueness in providing services to satisfy the customers’ need and wants
but ignores the freedom of students to entertain visitors, unlimited accessibility of
electricity and water, allows parents and outsiders to sleep with due permission and
provide a spacious environment for extra needs of boarders such as doing group work or
studying with enough resources such as chairs and tables which became a competitive
advantage of Gille’s Boarding House. Aside from a mere stay, Gille’s Boarding House
also offers additional services such as Television and space for gardening, and due to
huge space it also can provide a parking space for worker’s vehicle making it a friendly
place to live in. In addition, Gille Boarding House offers free tutorials in English and
Research to help students in their study and accommodates free access to all aspiring
boarders and this does not exempt the PWD’s who are in great touch with the Land Lady.

Our Lady have comfort room in each room. KFS provide a sari-sari store and

carinderia. Camille has a wifi connection. Encarquez boarding house is open for visitors.

Kristers provide a dirty kitchen. Luna offers hot and cold water. JTA Albasin provide

outlet in every room. Gille, KFS, Camille, Encarquez, Luna, Our Lady, Kristers, and JTA

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
Albasin are using print advertisement like posters and word-of mouth marketing strategy

to advertise their business.

MARKET SHARES
8%
7% 20%

13%

14%

12%

14%
12%

Gille KFS Camille Encarquez

Our Lady Kristers JTA Albasin Luna

Figure 1: Market Shares

The graph above shows the market shares of Gille, KFS, Camille, Encarquez, Our

lady, Kristers, JTA Albasin, and Luna according to the 100 respondents.

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

II. SERVICE DESIGN

1.1 Service Description

Gille’s Boarding House is a rental business that offers different kind of services
from stay to entertaining visitors. The business is distinct from other businesses such that
it has 15 rooms that can accommodate 65 occupants. Each room has enough furniture
such as cabinets, bed, table and chairs. There is also unlimited access to electricity and
sockets for customers to charge their gadgets without fee and can also cook using rice
cooker. Water is also provided without additional charges. The business have 31 outlets,
and 10 comfort rooms. There are also disciplined dogs which can play as security dogs.

Occupants also have the freedom to entertain visitors, allows parents and
outsiders to sleep with due permission and provide a spacious environment for extra
needs of boarders such as doing group work or studying with enough resources such as
chairs and tables. Aside from a mere stay, Gille’s Boarding House also offers additional
services such as Television and space for gardening, and due to huge space it also can
provide a parking space for worker’s vehicle making it a friendly place to live in. In
addition, Gille Boarding House offers free tutorials in English and Research to help
students in their study and accommodates free access to all aspiring boarders and this
does not exempt the PWD’s who are in great touch with the Land Lady.

Service Life Cycle

In the introduction stage of the business, it start with establishing the business

name (Gille’s Boarding House) in the market in the year 1990. They promote the

business through print advertisement (posters) and word-of mouth marketing strategy of

advertising.

In the early stage, it is only a small building which consists of 4 rooms that can

accommodates 19 customers. In the growth stage, the rooms expand into 29 and can

accommodate 120 customers. In this stage, the number of customers are increasing and

the business starts to expand.

In the maturity stage, the business experience the challenging time of their

business, the sales is decreasing because of the existence of other new businesses that

become their competitor but this does not stop the operation of the business instead this

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
became an opportunity for Gille’s Boarding House to strive for better accommodation

and offer more services like providing a wider space and improve marketing strategy.

In the declining stage, the business experience loss due to decreasing number of
occupants but instead of closing the business, the owner add investment and think other
alternatives to get the attention of the customers and to continue the primary objectives of
the business to give satisfaction to the customers with quality service.

III. DEMAND FORECASTING

For the business to grow and prosper, it should be given an allotment of time and

effort. The business must have the desired creativity to be able to provide good quality

service to its customers. The fulfillment of the needs and wants of its customer or target

market must be the key objective of the business. After gathering information about

various aspects of the market and demand, the business is perceived to last for more than

years due to the increasing demand of the customers for rental room space.

Methodology

This study used the market research, where the researchers conducted a survey in
achieving the objective of this study. The survey was conducted by providing a structured
questionnaire to a number of identified respondents. The study was conducted in
Barangay 3, Malaybalay City. Barangay 3 is located beside Bukidnon National High
School. Due to a large number of students that may become the possible respondents, the
researchers used a convenience sampling technique in selecting the respondents. The
respondents are at least 100 residents who are willing to volunteer to be our respondents.

The table below presents the data of the survey for the demand forecasting of the

business.

1. Do you like to live in a boarding house?

80
70
60
50
40 74
30
20
10 26
0
YES NO

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

The results show that over seventy four (74) respondents said that they lived in a

boarding house while twenty six (26) respondents does not live in a boarding house. This

means that there is a big fraction that the business will be viable to the target market who

wants to live in a boarding house.

2. Have you tried to live in a boarding?

70

60

50

40

30 59
20 41

10

0
YES NO

The result shows that 59 of the respondents have tried to live in the boarding.

While 41 of them does not experience it. It indicates that living in a boarding is common

3. Where do you prefer to stay while studying?

Preference of Stay

10; 10%
Dorm
13; 13% Boarding House
37; 37%
Pad
Apartment

40; 40%

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
The pie graph above illustrates the preference of stay of the students.

According to the data, 40% of the total respondents’ prefer to stay in a boarding

house while studying. Another 37% prefer to stay in a dorm, the rest prefer pad

(13%) and apartments (10%).

4. Before renting a room, what are the factors you consider most?

Factors that Occupants Consider

13% 16%
Price
5%
Location
Ambience
13% Space
24% Cleanliness
Security
Landlady/ Landlord's Approachability
13%
Noise
5%
11%

Based on the data gathered, majority of the respondents or 24% primarily

considers location in choosing a boarding house. This implies that the nearby renting

spaces to the school is perceived has a high chance of winning the hearts of an occupant

and Price (16%), Cleanliness (13%), Security (13%), Noise (13%) just come next to it. The

lowest rating is Ambience (5%) this indicate that among all factors mentioned, ambience

is least that could affect the occupants’ decision.

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

ADDITIONAL SERVICES
60

50

40

30
55 55 55
45 44
20

10 23 23

0
Free Laptop TV Free charging Huge Space Privilige of Unlimited No Gender
Usage and of gadgets Outsiders to Access to Bias
Charging Enter with Electricity and
Permission Water

ADDITIONAL SERVICES

4. What services do you prefer to have in a Boarding House, choose atleast three (3)?

The respondents’ highly desires additional services such as free charging of

gadgets, huge space, and privilege of outsiders to enter with permission with a number of

55 responses. Free Laptop Usage and Charging and Unlimited Access to Electricity and

Water having 45 and 44 responses respectively. Lastly is TV and No Gender Bias with a

uniform number of 23 responses.

Results

After gathering information about various aspect of the market and demand, the

business is perceived to last for more than years due to the increasing demand of the

customers for room rental.

 According to the result, most of the students likes to live in a boarding house.

 Students prefer to stay in the boarding house while studying compare to other

renting business. This signifies that boarding house is what students feel most

comfortable place for studying.

 Student’s primary consideration in choosing a boarding house is the location,

followed by the price, cleanliness, security and noise factor. This further

suggests that students consider first the accessibility of location for it will

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
brought him/her peace of mind when he/she can access it anytime and won’t

need much money for transportation.

 The respondents’ highly desires additional services such as free charging of

gadgets, huge space, and privilege of outsiders to enter with permission.

Forecasting

Many subsequent decisions are based upon the forecast:

 Competition. The demand of the business’ service will be highly dependent on the

actions and the reactions of its competitor. The service the business provides may

have a steady demand but a competitor should bring out new, improved or even

cheaper version of the service then this will affect the demand horizon. It is

important for the business to be aware of their competitors and the impact they may

have upon future demand.

 Substitutes. This can be similar to the effect of competitors, mentioned above, as

there may be an alternative service that will become available and divert the market

demand for the service.

 Governments may also affect the demand patterns, tax and mortgage rates,

government policy may also affect the demand for the service.

Demand

Demand

10 Dorm
13 37 Boarding House
Pad
40 Apartment

Boarding House is highly in-demand. In this case, Gille’s boarding House plays a

vital role for most students to choose a place to stay.

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

IV. LOCATION PLANNING

Location Requirements

The best location is when benefits exceed than the cost. Gille’s Boarding House is
in need of a huge space/area to start their operation and in order to cater occupants that is
perceived to be up to 65 daily. The business utilizes the space near the landlady’s house
considering its spacious features, wide parking space, no rental expense to spend, and
strategically located because it is within the reach of Bukidnon State University and
Bukidnon National High School which are the primary occupants of the business. It is
also located in a less crowded place cemented roads are present providing an easy access
to transportation.

Choice of Location

The location of the business is illustrated below:

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

Factor Rating Method

There are two choices (Location 1: Gille Street), and (Location 2: Claro M. Recto
Street) in the location of the business and Gille Street is found best due to the following
rating:
Location 1 Location 2
Location Factor Total Total
Factor Rating Rating (Factor Rating (Factor
Rating x Rating x
Rating) Rating)
Huge Space 7 7 49 5 35
People
factor/ 5 5 25 3 15
customer
presence
Parking 4 4 16 2 8
Space
Rent 4 3 12 4 16
Expense
TOTAL 102 74

Location 1 (Gille Street) got the higher score than Location 2 (Claro M. Recto

Street). Hence, the location 1 is the best location for the business. Huge space is a

primary consideration in establishing the business because the wider the space, the higher

chances of producing rooms thereby, increasing occupants. Next is the people factor for

it is always the customer’s presence and demand that the business strives to conform to.

Nest is parking space due to the fact that the business also considers the workers as

occupants of the boarding house and requires to have a space to park their vehicles.

Finally, is the rent expense such that in order for the business to prosper, cost must be

minimized without affecting much the quality.

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

V. PROCESS DESIGN

Processes from Opening to Closing

At 5 am the caretaker will start to open the gate readily accepting any inquiries

from a prospective occupants. During the remaining time, the landlady will inspect every

room of a students that are available. The business close at 10 in the evening.

Inquiry Process Flow Chart

Person Documented
Activity Details Time
Responsible Information
The customers will give a

Presenting the call, text or directly ask

3
information to Land Lady in the boarding house.
minutes
the customers The customers will give

their preferred room

The landlady will show

all the room that suit for

Showing off 5-10
Landlady their want. It also show
the room minutes
the other area of the

business
The customer will fill in

the room rental

Room rental
Enter the agreement and give their
2 Agreement and
customer’s Owner personal information
minutes Personal
data (name, address, course
Information
and college level, parents

and their occupation)

The customers will pay
2
Payment Owner for the 1 month advanced Official Receipt
minutes
and 1 month deposit

Table 4: Inquiry Process Flow Chart

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
Payment Process Flow Chart
Person Documented
Activity Details Time
Responsible Information
The landlady Every end of the month,
2-3
receives Landlady the boarders will pay eight
minutes
payment hundred pesos (800)
The Landlady will record
Recording to Ledger and
the payment in the ledger 1
the record Landlady Official
and the boarders will sign minute
book Receipt
for the confirmation

Table 5: Payment Process Flow Chart

Risk

Living in a boarding house is necessary for students who come from far places.

Here in Malaybalay City, it is observe that most of the students from the neighboring

provinces and the city’s outskirts live in these temporary residences.

However, reports/survey reveals that these housing facilities, most of the time,

fail to consider students’ safety and welfare.

The following are perceived internal and external risk in the conduct of the

business:

1. Lack of security- the safety of the boarders cannot be 100% determined. Also, stuffs

such as laptops, cellphones, and other important things are not safe in the room because it

may be steal by others. In addition, the business must have gate for the safety of the

boarders and their things.

2. Conflicts between other boarders- boarding houses cannot avoid conflict between

boarders since there are lots of boarders. Therefore, the business will implement rules

and regulations to any issues that occur in the boarding house to solve it.

3. Lack and low standard of facilities- some of the boarding houses cannot provide well

facilities which can decrease the customer. To avoid such thing, the business will provide

facilities such as stove, flat iron, bedding or cooking equipment. The business does not

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
provide these things because it consumes high cost of electricity. So, the business can

rent the facilities.

4. Delayed payments- Some boarders don’t pay on time which can result bankruptcy of

the business. To avoid it, the business payment system includes advance payment in case

of the runaway boarders.

5. Prone to danger- most of the boarding houses has only one entrance and exit. It is very

dangerous if incidents like fire or earthquake occurs. It is better to have a fire exit for a

safety relocation and also have a fire extinguisher and fire alarm.

Risks Risk Management

Lack of Security  Secure the business with CCTVs

and security personnel.

Conflicts between other boarders  Regular meeting every first week

of the month and discuss the

disapprovals in order to be solved

Lack and low standard of facilities  Conduct regular inspection of the

facilities and hiring of a

professional technician
Delayed payments  Make an agreement that an interest

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
shall be imposed when payment is

delayed after a couple of weeks

Prone to danger  Create and practiced detailed

disaster plan and make sure the

business is insured.

VI. CAPACITY PLANNING

Gille’s Boarding House limiting capacity is 20 rooms, 31 outlets, and 10 comfort

rooms. The business is design for 65 boarders that can rent in the Gille’s Boarding

House. The actual capacity is 50 persons to make the boarders more comfortable.

REASON OF

MACHINE BRAND USES SUPPLIER PRICE CHOOSING

THE

SUPPLIER

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

To

Taurus eliminate TRI G&E P 2,500 Cheaper

fire when Enterprises Price

there is

overheat.

FIRE

EXTINGUISHER
To light

up dark

Philips places and Citi P 150 Quality and

allow Hardware Durability

boarders

to see

even at

night.
Light Bulb

To alarm

boarders J & E P 1,500 Conformance

Arrow whenever Enterprises and Cheaper

there’s a Price

fire.

Fire Alarm

Table 6: Machine/ Equipment

Capacity of the Equipment/ Machine

Fire Extinguisher. It will last a year with normal use or when last until it is used. Light

Light Bulb. Life is routinely quoted as1,000 hours to 2,000 hours.

Fire Alarm. It will last up to 5 years.

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

Capacity Computation

Input capacity Output capacity

Boarding House 20 rooms 65 students

65 beds
Capacity = __________________ x 20 rooms
20 rooms

= 3.25 students per room x 20 rooms

= 65 students

65 beds
Design Capacity = __________________ x 20 rooms = 65 students
20 rooms

50 beds
Effective Capacity = __________________ x 20 rooms = 50 students
20 rooms

45 beds
Actual Capacity = __________________ x 20 rooms = 45 students
20 rooms

Actual Output 68
Efficiency = ___________________ = _________ x 100
Effective Capacity 100

= 68%

Actual Output 68
Utilization = ___________________ = _________ x 100
Design Capacity 120

= 57%

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

VII. FACILITIES LAYOUT

Illustration 2: Gille’s Facilities Layout

Gille’s Boarding House is divided into three buildings namely Quirino, Leonora,

and Moore. The name of the building is derived from the owner’s name. As you walk

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
into the entrance door, the first thing you would see is the huge parking space that is

parked by cars and other vehicles including the visitor’s lounge with sofas on it. You will

also notice Quirino Building consist of four (4) painted pink rooms and near third room

(Q3) is the comfort rooms, charging area and a sink. Quirino Building and Leonora

Building is separated with a huge space for gardening and drying of clothes.

If you look closely, another building in the right side is colored green (Leonora)

consists of six (6) rooms. As you walk inside the Leonora Building you will see another

sink on the left side, a charging area and three comfort rooms perpendicular to it. Another

doors for exit in the Leonora Building is located near L2 and one in the L6. The exit door

near L6 will lead you to a yellow-painted building (Moore) consisting 5 rooms and can

cater 4 persons per room. There is also a strategic hallway to go to the comfort rooms,

kitchen area, and beside it is the laundry area.

VIII. DESIGN OF WORK SYSTEM

The manager/owner is the most important employee of the business because

he/she is responsible in making the operation a success. The manager is the one who
facilitates from the purchase of furniture and fixtures necessary to provide quality service
which is a primary purpose of the business. The manager may not directly interact with
everyone who is involved in the business but it is in his/her management where the
productivity of business lies upon. Next to it is the bookkeeper who is responsible for
accounting data in order to provide financial statements to keep track of the performance
of the business. With thorough interview and effective evaluation, a collector that is
suitable for the business is also being attained. The collector is required to have an initial
knowledge of payment and transactions in order to provide a smooth flow of the
transaction as the business operates.

Organizational Chart

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

Owner

Book-keeper

Collector

Maintenance/
Carpenter

Recruitment Process

Gille’s Boarding House is committed to employing the best qualified candidates

while engaging in recruitment and selection practices that comply with all applicable
employment laws. It is the policy of Nani’s Place to provide equal employment
opportunity to all applicants and employees.

 Recruitment sources will include some or all of the following:..

o Social media sites (Facebook).
o Employee referrals.
 The manager/owner will review resumes of qualified candidates to identify the
most appropriate candidates for interviewing.

Selection Process

Employee selection is the process of putting right men on right job. It is a

procedure of matching organizational requirement with the skills needed and

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
qualification of people. Gille’s Boarding House chooses their employee according to the
qualification and this is the job description with the skills and qualification needed:
Job Title Job Description
Manager  Responsible f o r m a n a g i n g
the daily operations of
our business, including
t h e s e l e c t i o n , development
and performance management
of the employees.
 She oversees the boarding
house and shall always
make himself/ herself
available for inquiries.
 She optimizes profits.
 Ensure that the customers are
satisfied with the product and
services offered.
Book-keeper  Responsible for preparing
financial statements that could
summarize the financial
position, financial
performance and the over-all
condition of the business.
 He/ she must be trustworthy
and accessible anytime.
Collector  Able to communicate and
collect money from boarders
with due diligence.
 Establish, develop and maintain
positive business and customer
relationships
 Maintaining positive business
relationship to ensure future
income.
Carpenter/  Able to repair damage furniture
Maintenanc and fixtures.
e 
Job Qualification
 Knowledge and experience in business,
supervision, and management.
 Outstanding interpersonal relationship
building and employee coaching and
development skills.
 Excellent organizational management
skills.
 Better than average written and spoken
communication skills.
 Demonstrated knowledge of basic
economics, budgeting, and accounting
principles and practices.
 Must have good moral character.
 Male or female is qualified as long as
he/she can attain his/her responsibility as
the manager.
 Prior experience in book-keeping.
 Good working knowledge and at least
NCIII Book-keeping Holder.
 Male or female as long as he/she can
attain his/her responsibility as the book-
keeper.
 Customer Service Skills: The customer is
always right. You will need to be able
speak in a friendly way to customers and
potential customers, listening to their
needs and helping communicate options
for them.
 Communication Skills: You will need to
speak to customers and entertain possible
inquiries by answering any questions
they might have.
 Flexibility: You might have to work long
hours, nights or weekends.
 Persistence: Not every customer is going
to be pay at deadlines. Being able to
bounce back will be key for this job.
 Has a prior knowledge in repairs and
maintenance.
Can fix beds, doors, tables.
 Have enough tools to do the work.
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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

Training Process

Gille’s Boarding House do not have external training for their employees instead
they start training their employees with an orientation about the business, the things that
needed to be done, and a familiarization of the workplace. It their own simple way they
encourage to create a training plan for the employees. The manager/owner observes and
guides the new employees and motivates them and gives a reward when they are
performing well.

Compensation and Benefits

 Salaries and Wages
All employees shall receive their respective salaries or wages as provided in their
Contracts of employment every 15th and last day of the month. Cut-off for payroll
computation is every 10th and 25th of the month.

 Overtime Pay
Employees may be required to work beyond their shift or even on rest days due to
work requirements. Every effort should be made to avoid unnecessary overtime work and
to keep work within reasonable limits. All overtime work should have prior written
approval from the Manager. Every employee should file their overtime slips within the
pay-period to be compensated. No overtime slip, no overtime pay.
 Cancelled Day-off/Holiday Pay
Every employee shall be provided with a rest period of twenty-four (24) hours
after every six (6) consecutive normal working days.

The following shall be considered regular holidays:

 New Year’s Day - January 01
 Maundy Thursday - movable date
 Good Friday - movable date
 Araw ng Kagitingan - April 09
 Labor Day - May 01
 Independence Day - June 12
 National Heroes Day - last Sunday of August
 Ramadan - movable date
 Bonifacio Day - November 30
 Christmas Day - December 25
 Rizal Day - December 30

The following shall be considered special holidays:

 All Saints Day - November 01
 Last day of the Year - December 31

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
Work performed on a regular holiday shall be compensated with an additional
compensation equivalent to 100% of his regular salary. Work performed on an
employee’s rest days or on a special holiday shall be paid an additional compensation of
30% of his regular salary.
 13th Month Pay
The 13th month pay of an employee which shall be equivalent to 1/12 of his basic
salary earned within a calendar year shall be given not later than December 24 of each
year.
 Paternity and Maternity Leave
Paternity and maternity leave benefits as provided by law shall be given to every
employee entitled thereto, upon complying with all the requirements of the company and
upon proper verification by the Company’s duly authorized representatives.
 SSS/PHIC/HDMF Benefits
Benefits under SSS/PHIC/HDMF law shall be granted in accordance with applicable
laws. Implementation of procedures relative to entitlement of said benefits should be
done in accordance with the regulations to be promulgated by the management.

Performance Management System

It is management’s prerogative to assign, transfer, reclassify, promote or demote its
employees accordingly based on merit and performance. Thus, employees are
continuously evaluated as to their performance, work attitude, productivity, honesty and
diligence and may be served as bases for management’s decisions on personnel
movement. Performance evaluation shall be done to every employee on his 3rd, 4th, and
5th month. For regular employees, performance evaluation shall be done twice a year
every May and November of a calendar year.

Current Working Conditions

Gille’s Boarding House has been successful for more than twenty years

and the effective management continues to make the business function very well.

Considering the great ties and blood relation, Gille’s Boarding House constantly serving

customers satisfaction. There are a total of three regular and qualified employees

currently working in the business who takes charge from the maintenance and book-

keeping. The employees will have their SSS and PhilHealth Insurance to support for the

uncertainties or accidents that may happen during the operation of the business.

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
In addition, the business location shall have spacious customer areas complete

with chairs, and tables, to make them comfortable and well-accommodated while staying

in Gille’s Boarding House. The chairs and tables shall be prioritized for our boarders

only since it is part of our service provision. For hygienic purposes, the business provides

biodegradable, non-biodegradable and recyclable trash cans in every floor.

IX. SUPPLY CHAIN MANAGEMENT

Supplier

Construction Service Customers

Supplier

The supply chain management of Gille’s Boarding House is an

entire system of delivering a service, from the very beginning stage of the sourcing the
materials to the final delivery of the service to end users which is the customers. In the
diagram above, the suppliers of the materials are the hardware and lumber stores around
Malaybalay City. The business chooses to buy the materials in the vicinity to save in the
transportation expenses. Next, is the construction of the boarding house, the business
owner is very hands- on in he construction of the business. Gille’s Boarding House offers
different services like Bed spacer, Pad rental and lodging for travelers. They always
make sure to provide the best quality and satisfaction to their beloved customers. The
customers can book or reserve through online like Facebook, text or call for reservation.
So far so good the customers are mostly highly satisfied for their foods especially the
customer service they offers.

X. SCHEDULING

GANNT Chart

PRIOR TO YEAR 1990

TASKS

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY

WEEK
1 2 3 4 5 6 7 8 9 10

Conceptualizing Possible

Business
Finalizing the Project

Background
Site the Location
File Legal and Business

Requirement

Choosing Contractors

Meeting with Contractor

Payment

Construction of the Building

Marketing

15
10 20
Operation 5 minutes minute 1 month
minutes minutes
s

Inquiry

Presenting the
information to the
customers

Showing off the room

Enter the customer’s

data
Duration of the stay of
boarders
The landlady receives
payment
Recording to the record
book

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
XI. TOTAL QUALITY MANAGEMENT

An organization needs to be competitive in today’s challenging market by several

ways such as enhancing their quality and productivity, this can be done by producing

more in less time and reducing the cost which is called optimization. To check the quality

of the product/ service it should abide with the necessary dimensions of quality.

Gille’s Boarding House ensures the safety of the boarders by providing quality

service for the customers and putting CCTV cameras in every corner. They always

monitor the happenings inside the boarding house. They make sure to have a good

relationship with every boarders by giving extensions on the payment for every month.

Gille’s Boarding House implemented rules and regulations which will help

boarders to live in a comfortable place and make them feel secure. They also have proper

Gille’s Boarding House maintains safety, cleanliness,and good relationship for

every boarders to retain and gain customer loyalty.

XII. FINANCIAL STATEMENT

Initial Investment Cost

Construction of Boarding house P 850,000
Double Deck Bed 99,000
Chairs 7,830
Table 5,000
Garbage Bin 2,400
Dust Pan 594
Broom Stick 90
Broom 270
Mop 600
Basin 1275
Pale 600
Dipper 300
Taxes and Licenses 3000
Fire Alarm 1500
Fire Extinguisher 2500
Total P 974,959.00

Initial Outlay
Repair and Maintenance P 2,000
Utilities Expense

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 BUKIDNON STATE UNIVERSITY
COLLEGE OF BUSINESS
BACHELOR OF SCIENCE IN ACCOUNTACY
Water 2,300
Light 2,800
Salaries 5,000
Total P 12,100

Break-even Analysis
Revenue P 12,100
Variable Cost 5,100
Contribution Margin 7,000
Fixed Cost 7,000
Net Income 0

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