Feasib-Ice Cream Dream

The Establishment of an Ice Cream Parlor,
Named Ice Cream Dream in Tanauan City, Batangas
A Feasibility Study Presented to

The Faculty of the College of Business and Accountancy
First Asia Institute of Technology and Humanities
In Partial Fulfillment of the Requirements for the subject of Management

Consultancy of Bachelor of Science in Accountancy
By:
Lanto, Sheila May A.
September 2014
Accountancy Department
College of Business & Accountancy
Approval Sheet
This feasibility study entitled: The Establishment of Ice Cream Parlor,
named Ice Cream Dream in Tanauan City, Batangas, prepared and submitted
by Sheila May Lanto in partial fulfillment of the requirements for the subject of
Management Consultancy of Bachelor of Science in Accountancy, has been
examined and recommended for oral examination.
Raegan L. Capuno, CPA

Study Adviser
________________________________________________________________
Panel of Examiners
Approved by the Committee in Oral Examination with a grade of __________
Chairman
Member
Member
________________________________________________________________
Accepted and approved for partial fulfillment of the requirements for the
subject of Management Consultancy of Bachelor of Science in Accountancy.
Dr. Lalaine V. Manalo, CPA

Dean, College of Business and Accountancy
Date:__________________
ACKNOWLEDGEMENT
It is never easy to conduct and come up with this feasibility study. I would
have never completed this without the great help and full support of my family
and friends.
The proponent would like to extend her appreciation to the following
persons who have contributed to the success of this study.
To our professor, Sir Raegan Capuno, for giving his constructive criticisms
and outmost support by sharing knowledge from his profession for the
accomplishment of the study;
To my loving parents and family members who supported me in my moral,
spiritual and mostly, financial aspects, and especially the strength and inspiration
you gave in everything I do;
To my friends and classmates, who helped me even in a small way in
contributing to the success of this project;
Above all, to the Creator of All, our Almighty God, who has given the
proponent the knowledge, wisdom and strength to finish this feasibility study;
This will not be a success without their presence.
Thank you.
S.M.L
DEDICATION
The proponent dedicates this study
To her loving parents

To her supportive sibling
To BSA Batch 2014-2015
To her friends and loved ones
To her professors
And above all to the Almighty God.
The Proponent
Executive Summary
Title: The Establishment of an Ice Cream Parlor, named Ice Cream Dream in
Tanauan City, Batangas
Researcher: Ms.Sheila May A. Lanto
Degree: Bachelor of Science in Accountancy
Adviser: Mr. Raegan L. Capuno
Putting up a business is never an easy task. It must be planned to

determine its feasibility. Because of the love of ice cream by many people, the
proponent comes up with establishing a business specifically an ice cream
parlor. The business is named Ice Cream Dream, a business which will
uniquely perform and entice every customer in Tanauan City.
This feasibility study describes the product which the ice cream parlor will
offer to the public. It also determines the different factors on marketing the
product, the technical and management aspects, the potential profitability and the
socio-economic aspect of the proposed ice cream parlor.
Marketing Aspect
Different methodologies and techniques were used to gather pertinent and
reliable information used in conducting the study. The 7Ps of marketing was used
to show the different marketing plans of the business. The target market is stated
here and even includes the business logo and tagline.
Management Aspect
The form of business organization of a business is a Sole Proprietorship
managed and operated by single person preferably by the owner. The
organizational structure was also shown here and even enumerated all the job
specifications and descriptions of every employees. Compensation was also
considered in this aspect.
Technical Aspect
This included certain facilities, supplies, materials and equipment needed
for the operations of the business. It also showed the cost of the product and the
projected quantity for each. It also enumerated certain utilities requirements
needed for the maintenance of the operations of the business.
Financial Aspect
Socio-Economic Aspect
In a positive manner, the local and national government will also be
benefited by the project through the additional taxes that will be raised by the
said authorities.
The project in its own little way will help lessen the
unemployment rate by creating opportunities for jobs. The project will also
consider its responsibility with respect to the environment.
Chapter 1
Introduction
Background of the Study
Putting up a business is never an easy task. It must be planned to
determine its feasibility. As a business-minded person, the proponent thought of
establishing a unique business - a business which will gain the target profit from
the target market. In the Philippines, experts have claimed that food sectors as a
viable business. With this, the proponent comes up with the idea of establishing
an ice cream parlor.
People of all ages love ice cream. It is a cause of happiness and
refreshment for them. Because of the obvious pleasure of satisfying ones own
taste buds, almost everyone has a fond memory of a Birthday party, picnic or
romance which included some form of ice cream. An ice cream parlor must
create a unique taste which will entice every customer. This is one of the goals of
the proponent in establishing the business. Because of this, the proponent
comes up to name the business, Ice Cream Dream, a business which will
uniquely perform and entice every customer in Tanauan City.
This feasibility study describes the product which the ice cream parlor will
offer to the public. It also determines the different factors on marketing the
product, the technical and management aspects, the potential profitability and the
socio-economic aspect of the proposed ice cream parlor.
Statement of the Problem

The proponent aims to know the market profitability of an ice cream parlor
in Tanauan City, Batangas; the following questions were constructed for the
determination of the business feasibility.
A. Marketing Aspect
1. Who will be the prospective market?
2. What are the promotional strategies that should be implemented to
attract customers?
3. Is the product affordable to the market?
B. Technical Aspect
1. Where will be the ideal location of the business?
2. What are the store supplies and equipment necessary for the operation
of the business?
C. Management Aspect
1. What is the form of organization of the business?
2. What are the qualifications and responsibilities required for the staff
and employees needed in the business?
3. What are the necessary compensation and benefits given to the
employees?
D. Financial Aspect
1. How much fund is needed for the establishment of the business?
2. What will be the source of financing?

3. How long will the business take to recover its investment? What is the
expected return on investment?
E. Socio-Economic Aspect
1. What are the possible contributions of the business in the economy?
2. What are the benefits to be derived by the community from the
business?
Statement of the Objectives

In order to answer the statement of the problems of each of the following,
the proponent constructed objectives to be achieved in order to guide the study.
A. Marketable Objectives
1. To define and describe its target market
2. To determine the purchasing power of the target market
3. To describe whether the target market is satisfied with the product
B. Technical Objectives
1. To determine and describe the ideal location for the business
2. To identify the materials, tools, equipment, furniture, and fixture
necessary for the business
C. Management Objectives
1. To identify the appropriate form of business organization
2. To describe the necessary qualifications and responsibilities required

for its staff and employees
3. To identify the necessary compensation and benefits to be given to
employees
D. Financial Objectives:
1. To determine how much fund is needed to establish the business
2. To identify the source of financing
3. To determine the time and profitability of the business
E. Socio-Economic Aspect
1. To know the possible contributions of the business in the economy
2. To determine the benefits that can be derived by the community from
the business
Scope and Delimitation of the Study

This research is a feasibility study on putting an ice cream parlor in the city
of Tanauan. It focuses its attention on the requirement capital and on technical,
production and management processes. This research focuses on the
establishment of an ice cream parlor that will serve a variety of ice cream flavors.
Likewise, it attempted to make an investigation on how much capital is needed to
invest and other factors necessary to take into consideration in the operation of
the business such as financial, technical and management aspects.
Significance of the Study

The proponent believes that the study will have a great contribution to the
following:
To consumers
This study will introduce to the market an extraordinary feeling of
refreshment.
To community
This will contribute to the communal fund and help to discover new ideas
for the community.
To the local government
This will serve as a destination for citys promotion. This will also help to
provide a new idea and a new source of income in the city of Tanauan.
To students and future researchers
This study will help their future research as a source of idea and
knowledge in the conduct of their further studies.
Chapter 2
Marketing Aspect
Marketing is a system of business activities designed to plan, price,
promote and distribute want-satisfying goods and services to present and
potential customers. It is considered as the lifeblood of every business
transactions because it is a strategic way on how to cope up to the needs and
wants of the costumers, finding opportunities regarding it, introduce and market
the product, achieve customers loyalty and patronage. It is really one of the most
vital factors to be considered in establishing a business.
Product
The primary product of the restaurant will be soft serve ice cream offered
in two flavors: vanilla and chocolate. However, the primary product will be offered
in many variations. First, the menu will offer the traditional ice cream served in a
cone or cup either plain or coated with chocolate. Also, smoothies will be offered
in three flavors: vanilla, chocolate and strawberry. Another favorite to be served
will be the old fashioned sundae with a choice of chocolate and strawberry
syrups with marshmallow, rice crisps and sprinkles toppings. Moreover, the
parlor will present an ostentatious presentation of specialty desserts. The banana
split will feature three heaping mounds of ice cream, three toppings, banana and
whipped cream, topped with a cherry. In addition, the parlor will offer two sizes
of ice cream cakes. Soft drinks will be the parlors secondary product. The drink
menu will include Coca Cola, Diet Coke and Sprite.
`
Price
The price of every commodity also affects the buying preferences of the
consumer. The quality of the product will not be sacrificed in order to offer with an
affordable price. The proponent has set the price of the product with high
consideration to company cost and giving the company a justifiable amount of
profit. The proponent will use the cost plus pricing strategy in which total
production cost will be determined and then the business will set a mark up.
Prices of existing products in the market are also being looked up so that a fair
competition will occur.
Place
The place of the business is one of the most important factors that
contributes to and distinguishes the success of a business. The location of the
business must be situated in a place that is accessible to target consumers. It will
be situated in Tanauan Public Market wherein many people pass by. Besides, it
will attract not only residents and students but also a large number of people who
are nearby the place like employees or workers.
Promotion
Promotion is also important in making the product renown to the
customers. Relationship marketing will be considered first such as welcoming
customers, soliciting feedback and developing customer loyalty through giving of
discounts. Posters or tarpaulins will also be placed in our store. The design of the
poster or tarpaulin can able to catch the attention of the customers because of
the information provided as well as its aesthetic. Chosen colors are pleasing to
the eye and will surely boost the interest of the customers. Flyers will also be
distributed as they can convey wide range of possible buyers for it can be
brought to other places.
People
People are the most important element of any service or experience.
Services tend to be produced and consumed at the same moment, and aspects
of the customer experience are altered to meet the 'individual needs' of the
person consuming it. They will be in charge of operating the business and the
one who prepare customers orders. They must be appropriately trained, well
motivated and have the right attitude. The people will be given a good
compensation and benefit package so they will also work hard in attaining the
goals of the business.
Process
Process looks at how well your staffs have been trained and how well your
customer facing process work. This includes manner in which customers and
their orders are served and also the amount of waiting time involved in the
production process or the serving time.
Physical evidence
Physical Evidence is the material part of a service. This pertains to how
you and your product is presented in the market place. Moreover, the business
will offer a comfortable and neat ambiance and even use additional scents to
make their store extremely fragrant. The windows will be decorated to provide a
welcoming atmosphere and entice passers-by to stop in.
SWOT Analysis
Strengths
The business is situated in a good location.
The employees of the business are well trained, experienced and

qualified.
The business dedication to the customers need through quality customer

service.
Weaknesses
The capital is limited to the contribution of the owner.

Opportunities
The business will be able promote itself as a dessert joint for the nearby
restaurants.
The market is far below saturation level and most of the competitors do
little advertising. Most local competitors do very little in the way of
marketing.
As ice cream parlors are popular, chances of expansion is higher.
Being in a public market proving close proximity to target market.
Threats
New food outlets can emerge nearby.
Social changes within the consumer market such as health conscience

attitudes.
CHAPTER 3
Management Study
Management is one of the important aspects in establishing a business. It
is the performance of conceiving and achieving desired results by means of
group effort consisting of utilizing human talents and resources. Therefore,
management is considered as the force that runs an enterprise and is
responsible for its success or failure.
The Management study is responsible for setting directions and for
business planning, administration and control. This chapter is about the form of
business organization and its structure, and the compensation given to
employees. A management study is essential in order to attain goals and
objectives of the business and how it should operate.
Form of Business Organization

Probably, the best form of organization for the small ice cream parlor is a
sole proprietorship. Although corporations enjoy limited liability, the lengthy and
expensive process of incorporation is probably best suited for a larger business
with additional start up cash. Also, the entrepreneur in a small business such as
the ice cream parlor would probably want to maintain the authority rather than
share it with a partner. The business will be named Ice Cream Dream and the
owner is responsible for the planning, organizing and controlling the business.
Organizational Structure
An organizational chart is a diagram showing the salient aspects of an
organizational structure. It shows the relationship between position as to
authority and responsibilities.
Presented below is the organizational chart for ICE CREAM DREAM Ice
Cream Parlor.
Figure 2
Organizational Chart
Store Manager / Owner
Cashier
Sales
Personnel
Sales
Personnel
Sales
Personnel
Job Specifications and Descriptions

Job Title
Job Qualifications
Job Descriptions
Store Manager /
At least 19-28 years old
Owner
Must be a graduate from
administration of all the
any 4-year business course
management functions
Must have basic accounting
planning, organizing,
background
controlling and directing
Preferably with strong
Responsible for the
Handles the
interpersonal and time
implementation of the
management skills
policies, rules and

regulations throughout
the organization.
Monitors the
performance of his
subordinates.
Responsible for the

overall ongoing
production operations
including inventory
control, scheduling,
documentation,
equipment maintenance,
calibration, shipping, and
Quality Control/Food
Safety Inspection
Sales Personnel
At least 18-25 years old ,
Male or Female
all the customers
Must attain at least high
In charge in the
school level
preparation of the
Must have great marketing
product
skills
Responsible in assisting
Responsible in cleaning
the store and entire
With good moral character
production area
Greet customers politely

at all times
Ensures good customer

relations by giving
friendly service to them
Cashier
At least 18-25 years old,
Responsible for
Male or Female
receiving cash and
Must attain at least college
giving receipts
level
Responsible in money
With good moral character
Knows how to handle cash
transactions
Handles money/sales
properly
properly
Eliminate loss of the

store by accurately
receiving payment and
giving of change
Greet customers politely

at all times
Performs the seven key

steps in every
transactions with the
customers
Ensures good customer

relations by giving
friendly service to them
Compensation
To provide an effective and efficient personnel and workers, the company
will give proper wages to its employees. The minimum wage in Region 4CALABARZON is considered in establishing the salaries of every employee. Ice
Cream Dream needs two full time sales personnel who will assist in providing
customers needs and also help in production process. It will also need a cashier
that will be responsible for the sales transactions. They will work 8 hours a day,
from 8am to 5pm with an hour break. They will be receiving a minimum wage of
p255 per day.
Table 2
Compensation Schedule
Personnel
Monthly Salary
Annually
Store Manager
P7650
P91800
Cashier
P7650
P91800
Sales Personnel 1
P7650
P91800
Sales Personnel 2
P7650
P91800
CHAPTER 4
Technical Study
The technical aspect of a feasibility study primarily shows the various

production activities and their timing. This study requires the efficient way of
allowing available resources to attain certain level of output during specified
period. The output expectation from the production of a plant should correspond
to the demand figure derived from the market study. This production capacity is
achievable under normal working condition taking into account not only the
management system applied but also the installed equipment, technology,
condition of the plant, effective program and production schedule.
Business Name
The business establishment needed a name to be acknowledged by the
customers. With this, the proponent chooses the name of the business as Ice
Cream Dream. The proponent comes up with this name because one of her
dreams includes that of establishing her own business and that she also loves
ice cream. With this name, it emphasizes the product being offered and also
encourages people to dream.
Office Supplies
The office supplies are needed in the operation of the business especially
in the office where documentation and recording of daily transaction and
operation of the business occurs. These items are commonly found in every
establishment.
ITEM
QUANTITY
UNIT COST
TOTAL COST
Record Book
P39.50
P118.50
Calculator
P500
P500
Ball pen
10
P15
P150
Receipt
5 pads
P9.50
P47.50
Bond paper
1 ream short
P150
P150
Stapler
P29.50
P59
Staple wire
2 boxes
P27.25
P54.50
Folder
P5.50
P27.50
TOTAL
P1107
Source: olx.com and Tanauan Shoppers Mart
Raw Materials
These are the direct and indirect materials or ingredients needed for the
completion of the product.
Direct Materials
These are items which are directly attributable to the main products.
Direct
Unit Cost
Quantity
Reorder
Cost per
per order
point
month
P120/kg
10 kg
7 days
P5148
P61776
P115/kg
10 kg
7 days
P4933.50
P59202
P145/kg
2 kg
5 days
P1740
P20880
Syrup
P105/kg
2 kg
5 days
P1260
P15120
Mini kisses
P145/kg
1 kg
4 days
P1087.50
P13050
Mini
P105/kg
1 kg
6 days
P525
P6300
Mini nips
P180/kg
1 kg
5 days
P1080
P12960
Sprinkles
P140/kg
1 kg
6 days
P700
P8400
Rice
P140/kg
1 kg
7 days
P600.60
P7207.20
Material
Ice cream
Annual cost
mix
Smoothies
mix
Coating
dip
mallows
crispies
Banana
P2/pc
15 pcs
everyday
P900
P10800
Whip
P200
7 days
P4290
P51480
cream
Cherry
P200/12pc
everyday
P6000
Total
P72000
P339175.20
Indirect materials
These materials are not part of the main product but are the same
importance with the direct materials.
Indirect
Unit Cost
Material
Cup
P230/1000pcs
Quantity
Reorder
Monthly
Yearly
per order
point
Cost
Cost
10 days
P690
P8280
5 days
P150
P1800
10 days
P126
P1512
100
5 days
P600
P7200
pack
Spoon
P25/100pcs
pack
Tissue
P42/1000pcs
pack
Label
P1.00/pc
TOTAL
P18795
Source: Tanauan Public Market
Machinery and Equipment

These include all the tangible assets with estimated useful life beyond one
year. The following are the machineries and equipment held for business
operations.
ITEM
QUANTITY
UNIT COST
TOTAL COST
Soft serve ice cream machine
P70000
P70000
Scooper
P220
P440
Knives
P70
P350
Blender
P2000
P4000
TOTAL
P74790
Source: olx.com
Store Furniture and Fixtures

These include the furniture and fixtures that will be used in the store to
provide convenience to dine-in customers.
ITEM
QUANTITY
UNIT COST
TOTAL COST
Tables
P1500
P6000
Ordinary Chair
16
P1000
P16000
TOTAL
P22000
Source: olx.com
Utilities Requirements
Electricity
It is one of the primary utility requirements of a business. Ice Cream
Dream will greatly need this for its proper and smooth operations and for the
business to carry out its operations. This will also set the atmosphere of the
restaurant for its proper lighting and ambiance. The store electricity will be
provided by the BATELEC II.
Water Supply
As the business executes its operations, it needs a good water supply in
order for them to continuously do their job and tasks. A good water supply can
enable them to perform tasks such as cleansing the raw materials and kitchen
utensils, machines, and equipment, and the overall store to ensure safety of the
customers. Water Supply payment will be provided by Tanauan Water District.
Telecommunications
Telecommunications is a form of communication that is said to be
indispensable to the duration of a business of Ice Cream Dream, as one of
newest in the market, need these so called telecommunications in order to have
a clear and proper negotiation with suppliers and especially with the customers
regarding their feedbacks, suggestions, recommendation and other customer
concerns that can might help and contribute to the business growth, development
and profitability. Telecommunication supply will be provided by PLDT.
Chapter 5
Financial Aspect
Financial Aspect includes the quantitative monetary unit of all the aspect
of the business enterprise. This chapter includes the cost of the business
operation to determine the capital requirements. It also covers the projected
financial statement to conclude the profitability or loss of the business.
This chapter refers to the efficient and effective utilization of capital to attain the
objectives of an organization relative to profitability of operations, liquidity of
financial resources and minimization of risks and cost in starting the business.
Major Assumptions
1.
The initial capital requirement of _______ will be contributed by the

sole proprietor.
2.
The values presented are rounded up to the nearest hundredths to

provide a better estimate.
3.
Supplies and materials will increase due to inflation computed

follows:
Table 12
INFLATION TABLE
YEAR
2014
2015
2016
RATE
4%
3.5%
5.5%
Source: http://www.tradingeconomics.com/philippines/inflation-cpi
4.
Promotion and marketing expenses will be _______ for the first

year of operation and will change in the succeeding years.
5.
The business will be following a fiscal year.
6.
The business will be on accrual basis of accounting.
7.
Sales in units will be increased by ______ % every year based on

the growth rate of the population.
8.
The straight line method of depreciation will be used in depreciating

the assets, allocating scrap value to depreciable assets.
9.
There shall be no accrual of taxes shall be considered in the

financial statements.
10.
Salaries of employee will increase based on inflation rate. There

shall be no accrual of salaries.
11.
It is assumed that no withdrawal shall be made.
12.
Utilities expense will be allocated. Water is _____ and electricity is

charged at minimum cost of _______ monthly.
13.
The company
is VAT registered and shall base on 12% value added tax rule and
will be shown as a reduction or addition in necessary accounts.
14.
The rent is assumed ______ annually where _______ is for

reservation and rent deposit.
15.
The supplier of ice cream is giving 25% credit of the number of

units ordered. Upon the next order the credit will be paid.
16.
All expenses are assumed to be paid at the end of the year; no

accrual of expenses shall be made.
17.
It is assumed that the ending inventory will be 0 at the end of the

fiscal year and the left over is allocated spoilage and wastages.
18.
Selling price will be fixed at ____ and the cost of the product is
estimated to increase ______ each year.
19.
Repair and Maintenance Expense is ______ for the first year of

operation and will increase based on inflation rate.
20.
A Miscellaneous expense will change annually due to inflation.
21.
It is assumed that the expense for Employee benefits is 30% of the

salary of the employee.
Financial Statements
In analyzing and interpreting financial statements of a particular entity, the
analyst must somehow have standards with which may be compared to the
contents of said statements. These standards may be the figures, ratios or
percentages, or changes indicated in budgets, industry averages, competitors
financial statements and the companys own financial statements for the period.
The primary source of information about the firms financial performance and
position are found in the financial statements.
Income Statement
The Income Statement helps to determine the profit that the business has
earned with its activities during one financial year. If revenues are greater than
the expenses, the business has earned a profit. Otherwise the business has
experienced losses.
Statement of Financial Position

Statement of Financial Position or Balance Sheet gives the information on
the asset and liability situation of the company at the end of financial year.
Balance sheet and Income Statement are not only very helpful but a decisive
basis for management decisions.
Statement of Cash Flows

Statement of Cash Flows report on the inflows and outflows of cash to or
from the entity whether by means of operating, financing or investing activities.
The statement provides data about the available cash the firm may utilize in a
specific period.
Statement of Changes in Equity

The Statement of Changes in sole proprietors Equity represents the
increase or decrease in the capital contribution of the partners as affected by
income and loss over a given time period. It indicates the net assets of the firm or
the residual interest after deducting liabilities from the firms asset. The changes
may also be due to withdrawals of partner. Therefore, the statement reports on
the interest the partners are deriving from the business.
Chapter 6
Socio Economic Aspect
The socio-economic impact of this study will clearly state its relevance to
the external aspect of the business. The vision and mission statements as well
as the social, economic and environmental responsibilities are identified in this
chapter.
Vision
Ice Cream Dream envisions itself to be the leading ice cream parlor
particularly in the city of Tanauan and be able to offer extraordinary experience to
its customers.
Mission
In realizing the vision of the business, Ice Cream Dream is committed:
To deliver a quality product in a consistent, courteous, and timely basis in

order to have the customer return again for another satisfying, delicious
treat; while at the same time earning a reasonable return on the initial
investment
To provide consistency in both the product and service
To take care of its employees and will be paid according to their skills and
abilities
To be open to all in-store suggestions from customers and test them for
results
To create a fun, entertaining, and respectful environment
Contribution to the Philippine Economy

Every business establishment will be of great help for the growth and
development of the Philippine economy. These will only be possible if every firm
will be responsible enough to perform their duties and obligations to their
customers, community and of course to the government.
Ice Cream Dream will definitely contribute additional earnings to our
government by means of paying right taxes. Through this, the government can
be able to perform its functions well including continuous support and assistance
to the business industry, providing projects for the community such as building
infrastructures, public schools and hospitals, strengthening arm forces for the
security and protection of the countrymen and other indispensable projects that
will benefit the people.
Employment Generation
The business will provide job opportunities to many individuals most
especially to those people who have great passion in food preparation. Every
society wants all its qualified members to be gainfully employed. When

individuals are employed they are able to raise their children support them
through school, provide them with decent homes, acquire medical services
whenever needed and contribute to government income through the payment of
income taxes. Ice Cream Dream will help to lessen rate of unemployment.
Environmental Responsibility
The business will be maintaining a clean and conducive environment. This
will be implemented by having proper waste disposal. Trash cans will be put
inside the store so garbages can be properly disposed. Ice Cream Dream will
also be responsible in the environment through considering all things that may
affect it.
CURRICULUM VITAE
Personal Background
Name
Sheila May A. Lanto
Address
601 Banay-Banay, Lipa City
Birthday
March 13,1995
Age
19
Birth place :
Lipa City
Sex
Female
Citizenship :
Filipino
Religion
Roman Catholic
Father
Elmer Lanto
Mother
Sofronia Lanto
Educational Background
Tertiary
First Asia Institute of Technology and Humanities
BS Accountancy
#2 President Laurel HighwayTanauan City, Batangas
(S.Y. 2011-2015)
Secondary
Lipa Montessori School of Learning Inc.
Transville Homes, Banay-Banay, Lipa City
(S.Y. 2007-2011)
Primary
Lipa Montessori School of Learning Inc.
Transville Homes, Banay-Banay, Lipa City
(S. Y. 2001-2007)

Feasib-Ice Cream Dream

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Feasib-Ice Cream Dream

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The Establishment of an Ice Cream Parlor,

Named Ice Cream Dream in Tanauan City, Batangas

A Feasibility Study Presented to

In Partial Fulfillment of the Requirements for the subject of Management

Raegan L. Capuno, CPA

Dr. Lalaine V. Manalo, CPA

The proponent dedicates this study

To her loving parents

And above all to the Almighty God.

Putting up a business is never an easy task. It must be planned to

Statement of the Problem

2. What will be the source of financing?

Statement of the Objectives

2. To describe the necessary qualifications and responsibilities required

Scope and Delimitation of the Study

Significance of the Study

The business is situated in a good location.

The employees of the business are well trained, experienced and

The business dedication to the customers need through quality customer

The capital is limited to the contribution of the owner.

As ice cream parlors are popular, chances of expansion is higher.

Being in a public market proving close proximity to target market.

New food outlets can emerge nearby.

Social changes within the consumer market such as health conscience

Form of Business Organization

Store Manager / Owner

Job Specifications and Descriptions

At least 19-28 years old

Must be a graduate from

administration of all the

any 4-year business course

Must have basic accounting

controlling and directing

Preferably with strong

Responsible for the

interpersonal and time

policies, rules and

Responsible for the

At least 18-25 years old ,

all the customers

Must attain at least high

Must have great marketing

With good moral character

Greet customers politely

Ensures good customer

At least 18-25 years old,

receiving cash and

Must attain at least college

With good moral character

Knows how to handle cash

Eliminate loss of the

Greet customers politely

Performs the seven key

Ensures good customer

The technical aspect of a feasibility study primarily shows the various

Source: olx.com and Tanauan Shoppers Mart

Source: Tanauan Public Market

Machinery and Equipment

Soft serve ice cream machine

Store Furniture and Fixtures

The initial capital requirement of _______ will be contributed by the

The values presented are rounded up to the nearest hundredths to

Supplies and materials will increase due to inflation computed

The rent is assumed annually where _ is for