CHAPTER II

MANAGEMENT ASPECT

2. MANAGEMENT ASPECT
In the management aspect of the study, these will include identifying
by the management team of the venture and judge whether or not they have
the skills to run the business effectively.
In addition to assessing management, it will compile data and analyses
on a variety of other business components including product development,
marketing strategies, cost structure and potential pitfalls. The more thorough
the study, the better entrepreneurs and investors can accurately assess the
potential profitability of the business and what components of the business
plan need revisions.

2.1 BUSINESS PROFILE

2.1.1 AEIPATHY REVIEW CENTER
Putting your plan into action to assure your certification.
The incorporators choose the name AEIPATHY because of its
meaning;

an

undying,

enduring,

and

consuming

passion.

The

incorporators also want to inspire the reviewers in the chosen name of

the business.
2.1.2 TYPES OF BUSINESS ORGANIZATION

The business will operate as a corporation. The advantages and

disadvantages are the proponents to consider in making this decision.
ADVANTAGES OF CORPORATION
Limited liability. The shareholders of a corporation are only
liable up to the amount of their investments. The corporate

entity shields them from any further liability.

Source of capital. A publicly-held corporation in particular can

raise substantial amounts by selling shares or issuing bonds.

Ownership transfers. It is not especially difficult for a
shareholder to sell shares in a corporation, though this is

more difficult when the entity is privately-held.

Perpetual life. There is no limit to the life of a corporation,
since ownership of it can pass through many generations of
investors.

2.1.2 THE INCORPORATORS

NAME
Batinga, Marylyn R.

CITIZENSHI
P
Filipino

ADDRESSES
5A(D) F Mendoza St., Galicia
III, Mendez, Cavite

Buela, Polene Blaire

Filipino

A.

Blk 82 Lot 15 City Homes

Resortville, Langkaan II,
Dasmarias City, Cavite

Omayao, Ma. Angelica

Filipino

Blk 3 Lot 17 Ph2, Golden City,

B.

Anabu II-F, City of Imus,

Ramos, Maribelle M.

Cavite
Blk 183 Lot 14 Ph1, Mabuhay

Filipino

City, Paliparan III, Dasmarias

Reyes, Jayvee Ann V.

Filipino

City, Cavite
Blk 17 Lot 9 Summer
Meadows, Salitran III,
Dasmarias City, Cavite

2.1.4 MANAGEMENT STYLE

The management style that will going to use in this business is
the Authoritative Style or the visionary style.
A style where the President sets the vision for the company and
the team, clearly and compellingly, then steps back and allows the
team to work. He will just steps in from time to time to reiterate the
vision if required. The President also observes and reports if the style is
effective for the company and the team. And the team will report if
they enjoyed the activity and feel enormously proud of the work they
have done.
The Authoritative style has these primary objective of providing longterm direction and vision for employees:

A fair management for all the employees

Gives employees clear and concise direction
Motivates by persuasion and feedback on task performance

It is effective when:
Clear directions and standards needed
The leader is credible
Ineffective when:
Employees are underdeveloped they need guidance on
what to do
The leader is not credible people wont follow your vision
if they dont believe in it

2.1.5 MISSION STATEMENT

To help Management Accounting reviewers for their certification
exam by providing quality and effective review program.
To

maintain

high

standard

of

excellence

for

Management

Accountants and professionals.

2.1.6 VISION STATEMENT

AEIPATHY Review Center envisions itself to become one of the
leading institution in creating new breed of Management Accounting
professionals with integrity, credibility, and competence.

2.1.7 CORPORATE VALUES

A Above and Beyond

AEIPATHY Review Center gives more than what is expected.

E Excellence
We continually improve our standards and processes so that
excellence simply becomes a natural consequence of our service.
I Integrity
We believe that to be successful, it is essential to operate at the
highest levels of honesty, responsibility, and trust.
P Passion
We exude enthusiasm and a desire to be remarkable.
A Accountability
We take responsibility by honoring obligations and expectations.
T Teamwork
We drive success through strong collaboration and communication.
H Humanity
We support others to help them feel successful. Hold high regard
and treat others with respect.
Y Yield
An earnest or strong desire to give the best service we can offer.

2.2 ORGANIZATIONAL STRUCTURE

This will define how activities such as task allocation, coordination,
supervision,

duties

and

responsibilities

are

directed

toward

the

achievement of organizational aims.

2.2.1 JOB DESCRIPTION AND QUALIFICATIONS

The following positions for organizational personnel are the ones
needed by the companys success operation.

GENERAL MANAGER
o Duties and Responsibilities

Plan, develop, organize, implement, direct and evaluate

the organization's fiscal function and performance.

Responsible for overseeing all administrative function.

Ensures the administrative efficiency, proper procedure,

implementation of policies and employee moral.

Develops strategic plan by studying technological and
financial

opportunities;

presenting

assumptions

recommending objectives.
Builds company image by collaborating with customers,

government, community organizations, and employees

Maintains quality service by establishing and enforcing

review center standards.

Maintains professional and

attending educational workshops and seminars

Set goals for each staff or member. Set tools and objectives

technical

knowledge

by

for department or unit

o Job Qualifications
At least thirty (30) years old to Forty-five (45) years old.
Bachelors Degree of Business Administration or

management or a field related.

Must have at least Masters degree.
Have taken course in finance, accounting, management or

industrial relations.
At least five (2-5) years working experience as a manager.
Hardworking with leadership skills.

The education grants them knowledge about all aspects of

business, including finance, logistics, marketing and human
resources.

OFFICE COORDINATOR
o Duties and Responsibilities
The person who will be responsible in ensuring that the
review center office run smoothly and are successful in

supporting other business activities

Comfortable in dealing with people and able to carry out

administrative duties with accuracy and speed

Maintain files and records of the reviewers with effective

filing systems
Maintains professional

attending educational workshops and seminars

The person who will take over of the reviewers concerns
Undertake a variety of day-to-day office and clerical tasks
Support other teams with various administrative tasks
Monitor office expenditures and handle all office contracts

(bills, service etc.)

Maintains office supplies inventory by checking stock to

and

technical

knowledge

by

determine inventory level; anticipating needed supplies;

placing and expediting orders for supplies; verifying receipt
of supplies.

o Job Qualifications

College degree of BS in business administration or relevant

field
Proven experience as office coordinator or in a similar role
At least two to three (2-3) years of working experience
Knowledge of basic bookkeeping principles and office

management systems and procedures

Outstanding knowledge of MS Office and accounting

software
Working knowledge of office equipment
Excellent communication and interpersonal skills
Organized with the ability to prioritize and multi-task
Reliable with patience and professionalism

ACCOUNTANT
o Duties and Responsibilities
Prepares asset, liability, and capital account entries by

compiling and analyzing account information.

Documents financial transactions by entering account

information.
Recommends financial actions by analyzing accounting

options.
Summarizes

current

financial

status

by

collecting

information; preparing balance sheet, profit and loss

statement, and other reports.

Confirm financial transactions by auditing documents.
Maintains
accounting
controls
by
preparing
and

recommending policies and procedures.

Guides accounting clerical staff by coordinating activities
and answering questions.

Reconciles

financial

discrepancies

by

collecting

and

analyzing account information.

Secures financial information by completing data base

backups
Maintains financial security by following internal controls.
Prepares payments by verifying documentation, and

requesting disbursements.
Answers accounting procedure questions by researching

and interpreting accounting policy and regulations.

Complies with federal, state, and local financial legal
requirements by studying existing and new legislation,
enforcing

adherence

to

requirements,

and

advising

management on needed actions.

o Job qualifications
At least three to five (3-5) years of working experience as

an accounting staff
Proven working experience as Accountant
Advanced computer skills on MS Office,

software and databases

Ability to manipulate large amounts of data
Proven knowledge of accounting principles, practices,

accounting

standards, laws and regulations

High attention to detail and accuracy
Ability to direct and supervise
BS degree in Accounting or Finance or related
Must be a Certified Public Accountant
Masters degree is an advantage
ACCOUNTING STAFF
o Duties and Responsibilities
Prepares the financial statements of the company

Prepares

consolidated

internal

and

external

financial

statements by gathering and analyzing information from

the general ledger system and from departments

Maintains and balances an automated consolidation
system

by

inputting

data;

scheduling

required

jobs;

verifying data
Prepares general ledger entries by maintaining records and

files; reconciling accounts

Prepares payments by accruing

expenses;

assigning

account numbers; requesting disbursements; reconciling

accounts
Develops

analyzing current procedures; recommending changes

Answers accounting and financial questions by researching

and

implements

accounting

procedures

by

and interpreting data

o Job Qualifications
At least three to five less than a year of working experience

as an accounting staff
Proven working experience as Accounting Staff
Advanced computer skills on MS Office, accounting

software and databases

Proven knowledge of accounting principles, practices,

standards, laws and regulations

High attention to detail and accuracy
BS degree in Accounting or Finance or related
Certified Public Accountant and have a Masters degree is
an advantage

HUMAN RESOURCE OFFICER

o Duties and Responsibilities
Implement the policies and rules and regulations of the

company and within the members of the company

Maintains department schedule by maintaining calendars
for

department

personnel;

arranging

meetings,

conferences, teleconferences, and travel.

The person who will manage the staffs and member. Hire,
train, and terminate workers as needed. Determine salary
brackets. Handle employee relations. Maintain employee

records
Greet and assist visitors when they arrive at the office
Assist all the people who will inquire in the office
Person who is responsible for making payroll for all the

employees of the company

Maintains a pay plan by conducting periodic pay surveys;

scheduling and conducting job evaluations.

Maintains employee benefits programs

and

informs

employees of benefits by studying and assessing benefit

needs and trends.

Ensures legal compliance by monitoring and implementing
applicable human resource federal and state requirements;
conducting

investigations;

maintaining

records;

representing the organization at hearings.

Maintains management guidelines by preparing, updating,
and

recommending

procedures.

human

resource

policies

and

Maintains historical human resource records by designing a

filing and retrieval system; keeping past and current

records..
Maintains human resource staff by recruiting, selecting,

orienting, and training employees.

Maintains human resource staff job results by counseling
and disciplining employees; planning, monitoring, and
appraising job results.

o Job Qualifications
Must have at least within one year of working experience

as a human resource staff

College Degree of BS in business administration or BS

Psychology
Good communication skills
Strong interpersonal skills
Business awareness and commercial focus
Leadership and strong management skills
Technically competent
Strong interpersonal skills
Ability to analyze, interpret and explain

framework regulating employment

Influencing and negotiating skills
Personally credible
Integrity and approachability.

the

legal

INSTRUCTORS
o Duties and Responsibilities
Teach courses in their subject area
Work with students who are studying for a certificate or
certification

or

are

taking

classes

to

improve

their

knowledge or career skills

Develop an instructional plan (known as a course outline or
syllabus) for the course(s) they teach and ensure that it

meets standards
Work with colleagues to develop or modify the curriculum

for a certificate program involving a series of courses

Advise students about which classes to take and how to

achieve their goals

Stay informed about changes and innovations in their field

Conduct research and experiments to advance knowledge

in their field

o Job Qualifications
At least one to two (1-2) years working experience as a

instructor
Instructors are willing to work part-time or full-time
One full-time worker and two part-time workers
BS degree in Accounting or Finance or related
Must have a Masters degree.
Must be a CPA and CMA board passer
Patience and have good communication skills
Eager to work and help the reviewers to what they need to

learn
Have

reviewers
Must be resourceful to meet what they need to adapt to

critical-thinking

skills

to

challenge

students/

the different learning styles of their students and teach

students who have little or no experience with the subject.

SECURITY AND MAINTENANCE STAFF

o Duties and Responsibilities

For security:
The business will just cooperate with the buildings security
management.
For maintenance:

Performs work according to standard procedure and by

building's operational schedule.

Cleans rooms, hallways, restrooms, locker rooms, offices,

stairways and windows.

Remove dusts furniture and equipment., washes walls,

ceilings, woodwork, windows, doors and sills.

Empties wastebaskets, replenishes restroom supplies. Sets
up and tears down chairs, tables and equipment in meeting

rooms, and function rooms.

Picks up and delivers supplies and materials to rooms.
Follows all applicable safety rules and procedures.
Reports work accomplished orally or on written work order
to manager.

o Job Qualifications
At least 18 years old
Have a clean criminal record and pass a drug test
Deals
with
Uncertainty,
Judgment,
Objectivity,
Dependability,

Emotional

Control,

Integrity,

Safety

Management, Professionalism, Reporting Skills

The skills and knowledge required would generally be
obtained with previous experience in building cleaning and

maintenance work.
Ability to apply common sense understanding to carry out

detailed but uninvolved oral or written instructions.

Ability to relate to officials, staff and public in a courteous
manner.

Ability to acquire job skills with three months of on-the-job

training.
Ability to work occasionally in poor weather conditions,
including heat, cold, rain, or snow.

2.3

ORGANIZATIONAL CHART
This will show the visual representation of how a firm intends authority,

responsibility and information to flow within its formal organizational

structure. It usually depicts different management functions.

2.4 BUSINESS POLICY

Business policy deals with acquisition of resources with which
organizational goals can be achieved. It is the study of the roles and
responsibilities of the employees in the company. Also, the guidelines
developed by an organization to govern its actions.
An effective business policy must have these following policies;
2.4.1 HIRING POLICY
The purpose of the hiring policy is to implement and establish the
guidelines for the hiring process and to assure that the selection
processes are consistent and it will identify the best qualified employees
for the AEIPATHY Review Center. Each employee is hired to make
significant contributions to the success and progress of the business.

RECRUITMENT
Recruitment takes place when there is a vacancy that has to be
filled. This is when a company identifies how many positions are
available, finds and hires the best-qualified applicant for a job
opening, in a timely and cost effective manner.
Upon identifying such information, the HR officer will then specify
what particular traits and skills are needed. This involves posting job
description which tells the duties, nature and conditions of work.
Some basic qualifications are also identified in order to ensure that
the prospective employees abilities will meet the companys needs.

Once

all

the

necessary

details

needed

are

known

and

established, the company will then start advertising about the need
for employees. This is executed through print ads. Often times,
engaging in job fairs may also be considered to maximize the
means of finding a suitable person for the position.
The human resource employment requisition form duly prepared
by HR officer must be completed to fill AEIPATHY Review Center
positions. The requisition form is to authorize by HR Officer, the
latter to assist in the hiring and selection of needed employees to
fill out certain job vacancies. The form contains the following basic
information:
1. Position or job title
2. Number of employees needed
3. Date when needed
4. Skills, education, and experience required
5. Reason for requisition
6. Pay rate

SELECTION PROCESS
Selection is the process of selecting a qualified person who can
successfully do a job and deliver valuable contributions to the
organization.

AEIPATHY

Review

Center

follows

the

following

selection procedure:
Preliminary Interview
In this stage, the HR Officer will review the applications of
new applicants. The purpose of preliminary interviews is basically to
eliminate unqualified applications based on information supplied in
application forms. The basic objective is to reject misfits.
Selection Tests
Applicants who passed the preliminary interviews are
called for tests. There are various types of tests conducted. These
tests can be Aptitude Tests, Personality Tests, and Ability Tests and
are conducted to judge how well an individual can perform tasks

related to the job.

Employment Interview
The next step

in

selection

process

is

employment

interview. Here, interview is a formal and in-depth conversation

between applicants acceptability. It is considered to be an excellent
selection device. Interviews can be One-to-One, Panel Interview, or

Sequential Interviews.
Reference and Background Checks
When hiring new employees, it is important to know the
applicants

work

background,

attendance,

performance,

and

credentials. Reference and background checks allow the hiring staff

to validate the information provided by the applicant at the

interview.
Selection Decision
After obtaining all the information, the most critical step is
the selection decision is to be made. The final decision has to be
made out of applicants who have passed preliminary interviews,
tests, final interviews and reference checks. The views of General
Manager and Office Coordinator are considered generally because it
is the General Manager and Office Coordinator who is responsible
for the performance of the new employee.
Physical Examination
After the selection decision is made, the candidate is
required to undergo a physical fitness test. A job offer is often
contingent upon the candidate passing the physical examination.
Hiring
The employee is required to complete the requirements
and to have an orientation with the HR Department.
Orientation
New employee orientation is conducted by a Human
Resource officer. It includes an overview of the company history, an
explanation of the company corporate values, vision, mission,
company goals, objectives, policy, rules and regulations

2.4.2

TRAINING POLICY
Every new hired employee will conduct a 15-day training held by

the HR Officer and Office Coordinator

This training will include the overview of their given job, practice
the work they are hired for and the familiarization of the business
he/she entered in.

2.4.3

PERFORMANCE EVALUATION POLICY

This policy is set forth to evaluate employees and provide them a

feedback on their job performance. These are guidelines set for

employees to become more effective in performing their job toward the
success of the business.
The principal objectives of performance evaluation are to:
a. Help

to

strengthen

employees

weak

points

and

improve

performance
b. Provide criteria by which employees performance will be evaluated
c. Provide opportunity for subordinate and his supervisor to have
better understanding of organizational concerns contrasted to
d.
e.
f.
g.

personal goals
Plan professional development and training
Ensure position descriptions are accurate
Help managers distribute and achieve department goals
Help determine fair pay for performance as well as incentives to be
given upon the performance of an employee on the job

h. Determine changes in personnel: promotion, transfer, demotion,

termination
Performance Evaluation is a tool for developing employees
by

identifying

who

could

be

developed

to

assume

greater

responsibilities. Therefore, it is critical that supervisors be objective in

conducting performance reviews and in assigning overall performance
evaluation scheme.
All full regular employees are eligible for an annual performance
review and consideration for a merit pay increase.

Responsibilities of Evaluator:
a. The HR Officer should be made primarily responsible for the evaluation
of his immediate subordinates.
b. The performance evaluation will be discussed and signed by both the
employee and the Office Coordinator to ensure that all strengths, areas
for improvement and job goals for the next review period are clearly
communicated.
c. The HR Officer is responsible for the timely and equitable assessment
of the performance and contribution of subordinate employee
d. The HR Officer is responsible for completing the salary increase
planning worksheet, obtaining increase approvals and submitting the
approved and final worksheet to HR for processing.

e. The HR Officer shall be responsible for the review of salary increase or

adjustment requests to ensure compliance with company policy and
that they fall within the provided guidelines.
Procedures
a. Employees will receive a performance review on the established date
each year. Merit increases are not guaranteed and are based on
company performance and financials.
b. Overall merit budget allocations and individual merit increases are
planned for and allocated prior to the start of each calendar year
c. The employees overall performance and salary level relative to
position responsibilities must be evaluated to determine whether a
salary increase is warranted
d. An Office Coordinator may request an analysis of an employees salary
at any time the coordinator deems appropriate. This request should be
made to the HR officer, who will review the employees salary in
comparison to other employees in comparable positions.

Employee Rating
Employee rating is used to measure and evaluate the worth or
contribution of an employee to determine his level of competence in
the position. If the standard of work performance efficiency is attained
the employee may be rated excellent or superior, and at the other and
the rating could be poor or unsatisfactory.

a.
b.
c.
d.
e.

Outstanding 96-100%
Very Satisfactory 91-95%
Satisfactory 86-90%
Unsatisfactory 81-85%
Poor 75-80%

2.4.4 WORK SCHEDULE POLICY

The policy set forth in accordance with labor laws and state wage
and hour restrictions. Adherence to this policy is essential to legal
compliance and to the efficient operation of the company.
The employees are expected to be at work on time every
scheduled day. Every employees attendance is essential to the
efficient flow of work and is considered as a measure of the desire to
perform the work. Those who will refuse to work with the work
schedules allotted to him are subject to appropriate administrative
action.
Normal Office Hours:
Office is open from 8:00am 5:00pm, generally Wednesday
through Sunday, except declared Holidays.
An unpaid one hour meal break will be provided from 12:00nn to
1:00pm. Only one shift is allowed by the company.

All employees are required to work eight (8) hours per day for
five (5) days or a total of forty (40) hours per week except for
emergency leave subject to the approval of the manager.
The employees are encouraged to work beyond eight hours a day in
case of urgent work to be performed necessary for the completion of
task required by the management. Overtime compensation is paid for
all hours worked in excess of forty (40) hours per week at a rate of one
and one-half times the employees regular rate.

2.4.5 PROMOTION POLICY

The promotion policy purpose is to provide greater opportunities
for potential qualified AEIPATHY Review Center staff. The policy is
designed to provide equal employment opportunity to all employees
and job applicants.
Consideration for Promotion:
a. The employee must have been continuously employed for at
least one (1) year.
b. Only full-time regular employees are eligible for promotion
c. Must have not committed serious offenses or subjected to
administrative action.
Procedures:
a. When a new job is being created or job vacancies occur, the HR
Officer should prepare and review the job description.
b. The person to be promoted must be determined by the Office
Coordinator, and the latter should review applications.
c. Submission of application is only within five (5) days following
the date of the vacancy announcement.
d. Completed application will be submitted to HR Officer. The HR
Officer should review applications and establish a list of finalist if
appropriate.
e. Promoting must be approved by the next-in-rank management
position of by the manager.

Outstanding Services Policy

This

policy

ensures

that

the

development

and

implementation of any proposal to outsource operating functions

performed by AEIPATHY Review Center staff is carried out in a
manner that ensures the companys best interests are served.

Contracts and Confidentiality Agreements

A formal contract between AEIPATHY Review Center and
the company client shall be made, executed, and entered to protect
both parties. All contracts shall be submitted to the company lawyer
for accurate content, language, and presentation. The contract shall
clearly define each partys responsibilities toward the other by
delineating the parties to the contract, effective date, liabilities and
functions or services being provided.

2.4.6

SALARIES AND WAGES

The normal working hours of any employee is eight (8) hours a

day in accordance to the Labor Code and will be given compensation

based on their position rate. Employees who work in the days listed
below shall receive premium or overtime payment as follows:
Regular Days:
Excess of eight (8) hours work

125%

Basic eight (8) hours work on legal holidays

200%

Excess of eight (8) hours work on legal holidays

260%

Basic eight (8) hours work on special holidays

130%

Excess of eight (8) hours work on special holidays

169%

Computations:
100% Basic Pay

25%

125%

100% Basic Pay

100%

200%

100% Basic Pay

30%=130%*200%

100% Basic Pay

30%

100% Basic Pay

30%=130%*130%

260%

169%

130%
=

Rest Day:
Basic of eight (8) hours work

130%

Excess of eight (8) hours work

169%

Basic eight (8) hours work on legal holidays

260%

Excess of eight (8) hours work on legal holidays

338%

Basic eight (8) hours work on special holidays

150%

Excess of eight (8) hours work on special holidays

195%

Computations:
100% Basic Pay

30%

130%

130% Basic Pay

130%

169%

200% Basic Pay

130%

260%

260% Basic Pay

130%

338%

130% Basic Pay

150%

169%

The 13th Month Pay of an employee shall be computed by

dividing twelve (12) the sum total of the following and shall be paid on
or before December 15th of every calendar year:
a. Total basic during the year

b. Total payment for vacation leave actually used (payment for unused
vacation leave not included)
c. Total payment for sick leave used during the year (payment for
unused sick leave not included)
Reasonable salary deductions will be imposed for tardiness
committed by an employee.
Benefits include but not limited to:

Meal and rest period

Service incentive leave
Medical benefits
SSS, PAG-IBIG, PhilHealth Contributions

Salaries will be given on a semi-monthly basis.

Vacation Leave
All regular employees who have served at least one (1) year of
continuous service shall be entitled to Vacation Leave with pay in
accordance with the following schedule.
a. For employees who have served the company at least one year but
not more than four years thirteen days vacation leave with pay;
b. For employees who have served the company for a period of over
four years but not more than seven years fifteen days vacation
leave with pay;

c. For employees who have served the company for a period of over
seven years but not more than ten years eighteen days vacation
leave with pay;
d. For employees who have served the company for a period over ten
years but not more than thirteen years twenty days vacation leave
with pay;
e. For employees who have served the company for a period of over
thirteen years twenty three days vacation leave with pay.
Sick Leave
All regular employees who have served at least one year of
continuous service shall be entitled to Sick Leave with pay in
accordance with the following schedule.
a. For employees who have served the company at least one year but
not more than four years eight days vacation sick with pay;
b. For employees who have served the company for a period of over
four years but not more than seven years ten days sick leave with
pay;
c. For employees who have served the company for a period of over
seven years but not more than ten years twelve days sick leave
with pay;
d. For employees who have served the company for a period over ten
years but not more than thirteen years fourteen days sick leave
with pay;
e. For employees who have served the company for a period of over
thirteen years seventeen days sick leave with pay.

Birthday Leave
All regular employees who have served at least one years of
continuous service shall be entitled to Birthday Leave with pay.
Health Benefits
Regular and contractual employees, their spouses and qualified
dependents are entitled to health benefits.

2.4.7

ATTENDANCE POLICY
Regular attendance is crucial to companys efficient operations

and is compulsory for employment. All employees should regard

coming to work on time, working their shift as scheduled, and leaving
at the scheduled time as essential functions of their jobs. Absenteeism
affects the schedule and customer commitments of the company.
The company will be using Radio Frequency Identification (RFID)
tags to check and monitor the attendance of the employees. Each
employee will be provided with RFID tags attached on their employee
identification cards. The RFID machine reader will be placed in the
security office to administer the proper implementation of attendance.
All employees of AEIPATHY Review Center should report and
perform their tasks on time and as scheduled. An employee who will be

absent for a particular day should inform the supervising officer the
reason of his absence. Being absent for three (3) consecutive days
without any notice to the supervising officer, will be considered a
voluntary termination, and proper actions for work separation will be
executed.
Leave of Absence
Leave of absence will be allowed for the regular and
contractual employees subject to the approval of the manager.
Request for leave will be

reviewed according to the reason for the

request, attendance performance, previous

leave

record

and

the

effect of the absence to the company,

Each employee is permitted to request for leave of absence
on every

contract they have with AEIPATHY Review Center and any

unused leave can be

converted to cash at the end of each contract.

2.4.8 DRUG AND ALCOHOL AND SMOKING POLICY

The Company is committed to upholding a safe and healthful
environment for employees by promoting a drug-free environment and
free of the abuse of alcohol. This policy shows responsibility and
commitment to ensure a safe and healthy workplace for all staff.

Violations of this policy will be handled according to existing

policies and procedures concerning the conduct of the employees.

2.4.9 SMOKING POLICY

The company maintains a smoke- and tobacco-free office. No smoking
or other use of cigarettes is allowed at any point during a workday,
while on company business, while at client locations, in any part of a
company building or in company parking areas. There are no
designated smoking areas on company premises nor does the
company allow smoking breaks.

2.4.10 COMPUTER AND TELEPHONE POLICY

Some employees have access to computers in the office for use
in connection with companys operations. Abuse of the companys
computers is prohibited. Employees who are discovered unreasonably
using the companys computers for personal and private purposes will
be dealt with under the companys disciplinary procedure.
The companys telephone lines are for the exclusive use by
employees in connection with the companys business. Thought the
company will tolerate essential personal telephone calls concerning an
employees family matters, excessive use of the telephone for personal

calls is prohibited. This includes long, casual chats and calls at

premium rates. If the company discovers that the telephone has been
used excessively for personal calls, this will be dealt with under the
companys disciplinary procedure and the employee will be required to
pay to the company the cost of personal calls made.

2.4.11 DRESS CODE POLICY

The

company

is

committed

to

maintaining

workplace

environment that is well functioning and free from unnecessary

distractions. As part of that effort, the company requires employees to
maintain a neat and clean appearance that is appropriate for the
workplace setting and for the work being performed. There is no
required uniform to the company, as long as it is smart casual or semi
formal.
Any employee who does not comply with the attire or grooming
standards set by the department will be subject to corrective action
and may be asked to leave the premises to change clothing.
2.4.12 PERFORMANCE
Effective performance of a job requires understanding a complete and
up-to-date job description for a position and job performance
requirements and standards that an employee is expected to meet.

The practices enumerated but not limited to following are not

acceptable with regards to perform jobs.

Poor

performance

that

will

lead

in

inefficiency

and

ineffectiveness of work being done

Unsatisfactory work practices and processes

Lack of cooperation and failure to abide with higher supervising

officer

Negligence in carrying out ones duties

Disregard of safely and security measures and precautions

Abandonment of job

Employee performance is recorded by the supervisor on the Employee

Review Report. Performance is evaluated as follows:

Strength - Consistently exceeds requirements

SatisfactoryConsistently meets requirements
Development opportunity- Performance has negative effect on results

and improvement must occur

Development opportunity- Room for improvement or need exposure
Unsatisfactory Performance has negative effect or result and
improvement must occur

2.4.13 PERSONAL MISCONDUCT

In order to assure quality type of service to be rendered to
various companies, RASCUN expects its employees to follow the
following rules of conduct to maintain harmonious relationship among

co employees and toward the company. Failure to comply with the

following guidelines will result to disciplinary actions from the
management

up

to

and

including

immediate

termination

of

employment:

Any act of discrimination or harassment, including but not limited

to telling sexist, racist or otherwise discriminatory, inappropriate or

offensive jokes; making racial, ethnic, sexist, ageist or otherwise
demeaning slurs or comment; engaging in abusive or disrespectful
conduct;

posting,

displaying

or

disseminating

pornographic

or

otherwise offensive materials or e-mails.

Defiance or refusal to conform to instructions properly issued by
the management pertaining to employees work or assignment.
Failure to meet the companys production or quality standards
due to carelessness and negligence or failure to obtain and follow
necessary instruction, or failure to obtain and follow necessary
instruction, or unsatisfactory effort or performance.
Intentional interfering with or obstructing other employees in the
performance of their duties.
Making or publishing of false, vicious or malicious statements
concerning any employee, the clients and the management.
Engaging in an act of sabotage or violence resulting to
destruction or damage of Companys property or the property of
employees, or clients in any manner.
Threatening, intimidating, or coercing co employees on or off the
premises.
Failing to cooperate during an investigation.

Theft of company property or that of co employees or other

unauthorized possession or removal of any company property,

including documents from premises without prior permission from the
management.
Unauthorized use of company equipment or property for
personal reasons or personal profit.
Exhibiting inappropriate attitude at work.
Violation of any other company rule or policy.
Any other demeanor at work deemed unsuitable by the company
that is not otherwise protected by law.

2.4.14 TERMINATION
Employees who voluntary resign from the company must provide a
written notice of resignation addressed to the employer expressing his
intention to terminate his employment. The notice must be given at
least one (1) month prior to the effective date of resignation. Failure to
tender the notice to the employer one month in advance will hold him
liable for damages. The company may also terminate an employee if
he violates the rules and regulations of the company which yields to
adverse effect on the management. An employee who voluntary
resigns from his work or terminated due to violation, neglect of duty
and loss of confidence is not entitled to separation pay.

2.5 FORMS OF VIOLATION

2.5.1

Hiring Sanctions and Violations

The following are the rules and regulations regarding the employment
process and the corresponding sanctions for each violations:

Persons under 18 years of age are not allowed to apply

Any misrepresentation, falsification and material omission

regarding the information contained in the employment application

may result to the companys exclusion of the applicant from further
consideration for employment.

If the applicant fails to comply with the schedule regarding the

employment process, his application will not be accepted.

Applicants who get positive results in their drug test are not
allowed to continue application.

Applicants with psychological problems will be under observation

status.

2.5.2

Performance Evaluation Sanctions and Violations

The company recognized that the rules and regulations are

necessary to guide employees in their job conduct and behavior.

These rules have been carefully studied. In implementation of
Code of Discipline, due process will observe at all times and every
employee will be given the opportunity to be heard. The Code of
Discipline shall be executed only by the company and not by an

individual. A penalized employee must take good and hard look at him
and turn over a new leaf.
The implementation of this policy shall be the responsibility of the
Personnel/Admin

Department

of

Company

in

coordination

with

supervisors and department heads of the said client.

Violation of the following policies will be subject to the following
sanctions:

Level of Offense: Major (Class 1) to Minor (Class 6)

Class 1
1st
Offens
e

Dismiss
al

2nd
Offens
e

Class 2
12 days of
more
suspension
Dismiss
al

3rd
Offens
e

Class 3
6 days
suspensio
n
12 days
or more
suspensio
n
Dismissal

4th
Offens
e

Class 4

Class 5

Class 6

3 days
suspension

Written
Warning

Written
Reprimand

6 days
suspension

3 days
suspensio
n

Written
Warning

12 days or
more
suspension
Dismissal

5th
Offens
e
6th
Offens
e

6 days
suspensio
n
12 days
or more
suspensio
n
Dismissal

3 days
suspension
6 days
suspension
12 days or
more
suspension
Dismissal

Policy Guidelines
The general rules and regulations governing the employees,
Code of Discipline shall adapt the progressive penalty rule, other than
these cases where a single violation of any rule warrants immediate
dismissal.
Violations committed within a year, shall prescribed every 31 st of
December of that year. Therefore, employees violations for the coming
year shall be considered as their first offense, even when they violate
the same acts.

If an employee committed various offenses at a time or within

the accumulation period, the latest offense shall be punishable by the
next higher step or degree of the penalty suggested for the said
offense.
When a single act comes under two or more offenses of this
code, or when an offense is necessary means of committing the other,
the penalty for the more/most violation shall be imposed.

The

Management at its own discretion may impose a graver penalty than

that provided for in this Code by giving due consideration to
circumstances of each case.
Any act, conduct or behavior not included in the company rules
and regulations shall be treated with proper and just disciplinary
action, depending on the gravity of the offenses.
When an employee has committed a serious offense and his
continued service or presence would pose an imminent threat to the
life or property of his employer, or co-employees, the employee may
be placed under preventive suspension without pay, pending the result
of his investigation.
The Company designed rules and regulations not to suppress the
employees but to promote harmonious working relationship. Hence,
there rules and regulations shall be the guide of everyone as to what
the company expects from them.

VIOLATIONS AGAINST EMPLOYEES OWN INTEREST

The following must be observed as the company ensures the
welfare of its employees and any violations will be subject to the
disciplinary actions set forth by the company.
Unauthorized Absences
Tardiness and Under-time
VIOLATIONS AGAINST WORKING RECORDS
The following must be observed in protecting the companys working
records and any violations will be subject to the disciplinary actions
laid out by the company.

TIME RECORD
All staff is required to personally log in and out their daily time record
which shall contain information such as the time of arrival and
departure from the office.
Time Record
1. Refusal to record time-in and time-out - (Class 5)
2. Reporting false time or tampering or erasing recorded data (Class 1)
3. An employee should immediately notify his immediate superior upon
making an erroneous entry in his time record, otherwise, such entry shall
be deemed as intentionally done by him and considered as falsification of

time entries. Any alteration or error in the time record or attendance

record should be referred immediately to his immediate superior for his
initial (Class 4)
4. Swiping another employees card (Class 2)
5. The employee, whose ID card has been swiped by another, shall be
presumed as having entered into his irregular arrangement, and shall be
deemed to have committed a dishonest act (Class 2)
Violations against Overtime Work
Any employee required to render overtime shall accomplish an Overtime
Request Form daily in duplicate, duly approved by their respective
department heads at least one day before the intended date and to be
submitted to HRD for approval.
1. Failure to report for overtime alter signifying willingness to do so (Class
5)
2. Habitual refusal to render overtime work, when the exigency of the
service so requires in spite of prior notice (Class 2)
Violations against ID card and Dress
All employees are required to observe the rules on proper office attire and of
wearing ID cards at all times when inside the office premises.
1. Failure to wear company identification card (or equivalent within company
premises) (Class 6)
2. Lending ones ID to any person or borrowing or using anothers ID for
wrongful acts (Class 2)
3. Failure to wear company uniform or improper wearing (Class 5)
4. Destroying ones ID card or those of others (Class 1)
Violation against Company Interest

It is in a companys own interest to behave socially, responsibly and that

in pursuit of good public image; the company will withdraw from doing
actions which could damage its perception by the public.
Disturbing Company Operation
Appropriate disciplinary actions will be taken for any unnecessary
distractions in the daily operations of the company as follows:
a) Unauthorized meeting inside the company premises (Class 4)
b) Putting up unauthorized posters, messages, propaganda or vandalism
graffiti or walls, bulletin boards or similar places or disturbing such
material within company premises without authorization (Class 3)
c) Destroying, removing or altering Company posters or official notices or
posting of any matter within company remises without authorization
(Class 1)
d) Inducing or creating a disturbance resulting in the disruption or delay in
operation (Class 1)
e) Giving of false statements/testimony in any investigation authorized or
conducted by the company (Class 1)
f) Any act that would delay, obstruct or impede the speedy investigation,
disposition or resolution of cases (Class 1)
g) Deliberate or willful disobedience to carry out verbal or written job
instructions (Class 2)
h) Deliberate slowing down or hindering work, or inducting those to do so: or
any concerted action that would slowdown or disrupt operations; or any
act of sabotage (Class 1)
i) Demanding, offering or accepting favors in any form from employees,
suppliers,

customers,

or

other

outsiders

in

exchange

for

certain

considerations that may be judicial to the interest of the company (Class

2)

Violations against Company Properties

Each staff is custodian of his things and is responsible for the care of his
assigned office furniture, equipment, machines, etc. which are considered
company property and must be kept properly and used prudently.
a) Improper or incorrect use of tools, parts or equipment which may cause
damage to company property (Class 3)
b) Unauthorized or improper use of company resources such as vehicles,
c)
d)
e)
f)

equipment, manpower, company time, and the like (Class 3)

Spoilage or wastage of materials or products (Class 3)
Allowing unauthorized riders in company vehicle (Class 4)
Unauthorized or abusive use of telephone or radio facilities (Class 5)
Concealing or hiding ones defective work or damaged property to escape

liability (Class 2)
g) Any act of vandalism or willful destruction of company property or records
(Class 1)
h) Stealing or illegal tapping, as the case may be, of the companys power
lines for, or source of electricity, water, fuel, (gasoline, diesel, etc.) and
other utilities (Class 1)
i) Attempting to damage company property (Class 1)
Abandonment Duty
The abandonment of duty without permission will be sanctioned as follows:
1. Sleeping while on duty (Class 4)
2. Non-completion of a job within specified time without any reasonable
cause, or back jobs caused by sub-standard work (Class 4)
3. Any other forms of negligence and/or inefficiency that may prejudice the
interest of the company, including negligence in the servicing of
customers or undue delegation of ones primary and exclusive functions to
others (Class 3)

4. Gross negligence or negligence resulting in injury to person or damage to

tools, vehicles, machinery, equipment, or other company properties, or
loss of sales proceeds (Class 1)
5. Knowingly giving false or misleading

information

in

applying

for

employment (Class 1)
Breach of Confidentiality and Trust
It is imperative that all employees, without any exception, should strictly
maintain confidentiality of company data and are discouraged from accessing
or duplicating files without authorization.
1. Wholesaling of competitors products, or entering into an exclusive dealership
contract with competitors by any employee or an immediate member of his
family (Class 1)
2. Deliberate submissions of fraudulent expense statement (Class 1)
3. Obtaining company materials, pay envelops or entering company premises or
job-sites on fraudulent orders / papers or through misrepresentation. This
includes collusion with other persons to achieve the above ends (Class 1)
4. Substituting company materials or equipment with another or inferior quality
or lesser value with the intent to cheat the company (Class 1)
5. Falsification of company records, receipts, reports, documents or the like,
furnishing false data or misrepresentation in this regard, of any attempt,
threat, including forging, the signatures of company officers of those of other
employees (Class 1)
6. Commission of any act of dishonesty, such as misappropriation of entrusted
company funds, materials, property and the like (Class 1)
7. Moonlighting in conflict with ones work schedule or the interest of the
company (Class 1)
8. Revealing the contents of, or furnishing confidential record, data, documents,
information, communications, and the like, to unauthorized employees or

persons; or obtaining and using such confidential matters for purposes other
than those intended by the Company (Class 1)
Violations against Superiors Interest
It is expected that staff members treat each other with utmost respect and
cordiality. Failure to do so, in any form, will be sanctioned as follows:
1. Making or spreading false, vicious or malicious statement against coemployees, supervisors, and other company officials, the Company or its
products (Class 4)
2. Creating or contributing to the public disturbances, or otherwise engaging in
scandalous behavior within the company premises (Class 4)
3. Any act that tends to destroy, or actually destroys the image or the goodwill
of the company- (Class 4)
4. Gross insubordination to officials of the company or superior officer (Class
1)
5. Defiance to an instruction or a lawful order of a company official or superior
officer (Class 1)
6. Threatening, provoking, challenging insulting or committing acts of disrespect
to or harming superior officers or the immediate members of their families
including any attempt threat (Class 1)
7. Grave insult or willful disrespect to

managerial,

supervisory,

or

professional/technical employee (Class 1)

Violations against Moral Code
Disciplinary actions shall be imposed to an earring employee as follows:
1. Indecent or immoral conduct within company premises during working hours
(Class 5)
2. Wasting time, loafing, loitering or exceeding official break-time (Class 6)

3. Horse playing, using insulting or profane language; or provoking,

challenging or threatening fellow employees and other forms of misconduct
or misbehavior with the premises of the company (Class 4)
4. Drinking liquor or alcoholic beverage though outside of working hours but
inside the premises of the plant without the company approval (Class 3)
5. Imbibing or taking in any form of liquor or alcoholic beverages (including
beer) during working hours within the plant, without company approval
(Class 2)
6. Unauthorized activities within the premises of the company like fabrication of
deadly weapons, soliciting of personal benefit, selling or peddling goods or
merchandise

or

lending

money

to

fellow

employees

with

interest;

participating in activity or games like jueteng, horse racing, and the like
(Class 3)
7. Provoking, fighting or attempting to inflict injury to co-owner within company
premises (Class 3)
8. Fighting within company premises that results in bodily injury to any person
and/or damage to company; or fighting outside the company premises during
working hours or company sponsored activity that results in bodily injury of
an employee (Class 2)
9. Grave insult or willful disrespect to co employee or other person (Class 3)
10.Entertaining visitors or other persons without permission from ones
immediate supervisor during working hours (Class 5)
Violations against Safety
Employees should strictly adhere to safety rules and are requested to report
any unsafe conditions or practices within the office premises immediately to
the HDR.
Violations against Security

Only authorized persons or those with business transactions shall be allowed

to enter the office premises to ensure security of properties, protect against
theft, secure confidential information, safeguard staff welfare and avoid
potential distractions and disturbances.
1. Allowing unauthorized outsiders or visitors to stay or sleep inside the
premises of the company (Class 4)
2. Staying inside the premises of the company after working or off-duty hours
unless on official business, or with the permission of the supervisor concerned
(Class 4)
3. Possession, or being under the influences of prohibited drugs while inside the
premises of the company; possession of firearms, explosives or any deadly
weapon while inside or even outside the premises of the company (Class 2)
4. Any deadly weapon found inside the premises of the company must be
reported immediately to any of the following; a supervisor present, a security
guard on duty, or an officer of the company (Class 2)
Violations against Health and Sanitation
Employees

shall

promote

preventive

healthcare

and

devolved

management of facilities and any violations thereof shall be sanctioned as

follows:
1. Improper use of toilets, garbage cans or otherwise creating or contributing to
unsanitary or unsafe conditions (Class 6)
2. Failure to report affliction of a contagious disease to company authorities
(Class 2)
Committing Criminal Acts
Any unlawful acts committed will not be tolerated and will be subject to
appropriate disciplinary action set forth by the company.

1. Committing any act of constituting a crime involving moral turpitude under

the laws of the Philippines (Class 1)
2. Inflicting, or attempting to inflict bodily harm or injury or any person while
inside the premises of the company, the cause of which, however, is in
connection with ones work in the company (Class 1)
3. Threatening, intimidating or coercing fellow employees or other persons
(Class 2)
4. Any other act or omission, which by law, is a just cause for dismissal or
termination (Class 1)
Analogous Offenses/Circumstances
The foregoing listing is not totally inclusive. Should there be any act
considered offensive and judicial which does not appear in the list,
management shall have the right to study, evaluate and determine the
corresponding disciplinary action. Management shall likewise have the right
to impose a higher or lower penalty than what has been prescribed here
depending on certain extraneous circumstances of the case or when the
offender is a higher-ranking officer of the Company.
When a single act constitutes two (2) or more offenses under this Code
or when an offense is a necessary means for committing the other, the
penalty for the more/most serious offense shall be imposed.
The company conducts business according to the highest ethical
standards and based on its shared values. Its employees must abide with the
code of conduct that helps them make sound decisions in complex situations
involving the company and the business.

2.5.3 Drug and Alcohol

Employees who violate the provisions of this policy are subject to

disciplinary action up to and including termination of employment.
Work Rules Governing Drug/Alcohol
Employees are not to report to work or be at work if they are impaired
by alcohol or drugs. The HR Officer will determine whether the
employee will be permitted to work or whether work restrictions will be
applied. Employees who are not capable of competently and safely
performing their job duties will not be permitted to work and will be
required to leave the Company premises/job site.
When an employee, considered to be in an unfit condition, is
requested to leave Company premises, transportation to his/her
residence will be arranged by his/her supervisor. The Company
reserves the right to temporarily remove, reassign or suspend an
employee pending a determination of the employees fitness for work,
assessment

of

drug/alcohol

problem,

or

completion

of

an

investigation into a possible violation of this policy.

2.6 PROJECTED SALARY

The following salary and wages are determined based on the position
and job requirements of the employees regarding with the business policies

and standards. Payment to employees will be on regular monthly intervals

which are the 15th and the 30th day of the month.

GENERAL MANAGER
GROSS

SALARY RANGE

13th Month

ESTIMATED
MONTHLY SALARY

Php 25,000-

Php 30,000

Pay

Php 30,000

35,000

GROSS

TOTAL

ANNUAL

PROJECTED

SALARY

SALARY

Php

Php 390,000

390,000
OFFICE COORDINATOR
GROSS

SALARY RANGE

ANNUAL

Pay

SALARY

Php 19,000

Php

ESTIMATED

TOTAL
PROJECTED

MONTHLY SALARY

Php 18,000-

13th Month

Php 19,000

20,000

SALARY

Php 247,000

247,000
ACCOUNTANT
GROSS

SALARY RANGE

20,000

ANNUAL

Pay

SALARY

Php 18,000

Php

ESTIMATED
MONTHLY SALARY

Php 16,000-

13th Month

Php 18,000

TOTAL
PROJECTED

234,000

SALARY

Php 234,000

ACCOUNTING STAFF
GROSS

SALARY RANGE

ANNUAL

Pay

SALARY

Php 15,000

Php

ESTIMATED

TOTAL
PROJECTED

MONTHLY SALARY

Php 12,000-

13th Month

Php 15,000

18,000

SALARY

Php 195,000

195,000

HR OFFICER
GROSS

SALARY RANGE

ANNUAL

Pay

SALARY

Php 9,000

Php

ESTIMATED
MONTHLY SALARY

Php 8,000-

13th Month

Php 9,000

TOTAL
PROJECTED

10,000

SALARY

Php 117,000

117,000
SECURITY AND MAINTENANCE
GROSS

SALARY RANGE

ANNUAL

Pay

SALARY

Php 6,500

Php 84,500

ESTIMATED
MONTHLY SALARY

Php 5,000-

13th Month

Php 6,500

TOTAL
PROJECTED
SALARY

Php 84,500
8,000
(2) PART-TIME INSTRUCTORS
GROSS

SALARY RANGE

13,000

ANNUAL

Pay

SALARY

-----

Php

ESTIMATED
MONTHLY SALARY

Php 9,000-

13th Month

Php 11,000

TOTAL
PROJECTED

132,000

SALARY

Php 132,000

TOTAL:

PHP 1,531,500

The table shows the salary range, estimated monthly salary, 13 th

month pay, annual salary and total projected salary. These items are based
upon the Jobstreet Salary Report for National Capital Region, the place where
the business will operate. Also, the salary is based upon the job description
and the qualifications needed.

Below will show the relevant computations on how the projected salary is
computed:
o For estimated monthly salary = Salary 1 + Salary 2
2
o Estimated Annual Salary = Estimated monthly Salary x 13 (including 13 th
month pay)

o Total Projected Salary = Estimated Annual Salary x Quantity of employees

2.7

STRATEGIC PLAN
The strategic plan is used to communicate with the organization the

organizations goals, the actions needed to achieve those goals and all of the
other critical elements developed during the planning exercise.
It is an organizational management activity that is used to set
priorities, focus energy and resources, strengthen operations, ensure
that employees and other stakeholders are working toward common goals,
establish agreement around intended outcomes/results, and assess and
adjust the organization's direction in response to a changing environment.
It is a disciplined effort that produces fundamental decisions and
actions that shape and guide what an organization is, who it serves, what it
does, and why it does it, with a focus on the future. Effective strategic
planning articulates not only where an organization is going and the actions
needed to make progress, but also how it will know if it is successful.
There are many different frameworks and methodologies for strategic
planning and management. The table will show the strategic plan of the
business for the next three years.