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LAGUNA COLLEGE OF BUSINESS AND ARTS PAGE

COLLEGE DEPARTMENT 1

CHAPTER 3

TECHNICAL ASPECT

The Technical aspect is the discussion of the basic and operation flow

of the company. It responds to the technicalities and basic structure of the

proposed study. This includes the list of equipments, materials, structure plan

and also the source of the supplies use in the proposed project. Business plans,

promotion strategies, utilities, facilities, layout designs and location are all cited

also. This study basically deals on how the products are to be produced, how

much will it cost to produce the products, where to produce the products and

what technology will be used.

A. Product Description

The proponents have decided to create an ointment product which will

be called Supreme ginger rub. The container jar of the Ginger ointment is color

white. This signifies that our product is for health purposes. Its height from the

base to the cap measured 53 mm and its width measured at 76 mm.

The product contains 100 ml of Ginger ointment which compose of 40% Ginger

oil, 20% peppermint essential oil, 20% eucalyptus oil and 20% of melted

beeswax.
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COLLEGE DEPARTMENT 2

B. Manufacturing process

Manufacturing process is a collection of technologies and methods used

to define how products are to be manufactured.

The manufacturing process of Supreme Ginger rub follows a step by

step procedure as shown in Figure 3.

Preparation 20 mins

Oil Extraction 60 mins

Filtering 10 mins

Blending and Heating


30 mins

Cooling 10 mins

Packaging 15 mins
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COLLEGE DEPARTMENT 3

1. Preparation

Prepare all the needed materials and equipment. Ginger and other

materials are cleaned before using. The Ginger should be washed first before

storing and remove damaged Ginger to ensure its safety when ready to use.

Measure and weight the needed materials to assure their proper composition

in the product. Digital weighing scale and measuring cups will be used to have

accurate measurement for the raw materials.

2. Oil Extraction

After the Gingers were chopped into pieces, the chopped ginger will be

put in the still. The Still is a Distillation Apparatus used for steam or water

distillation. It comprises a vessel that contains water and aromatic plant

material, a condenser that cools the vapor produced from heating the raw

material, and a receiver for collecting the condensed products. Put the raw

material in the still with enough water in it. Most herbal plants will release their

essential oils at 100 degrees Celsius or 212 degrees Fahrenheit, the normal

boiling point of water. Wait for sixty (60) minutes or one hour for the oil to be

extracted from the ginger.


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COLLEGE DEPARTMENT 4

3. Filtering

The next thing to do is to put the infused ginger oil in the filtering

machine. This needs to be done to avoid micro-organisms that could appear in

the oil. The filtering process will take about ten (10) minutes to make sure that

the oil is free from micro-organisms.

4. Blending and Heating

The Ginger oil is then blended with other oil in the ratio of 40% ginger,

20% peppermint oil, 20% eucalyptus oil and 20% beeswax, then it will be

heated in an oven. This process would need thirty (30) minutes per batch.

5. Filing

The blended Ginger oil will be transferred to the jar. The oil will be

eventually solidified once it is transferred in its jar.

6. Packaging

Packaging is the technology of enclosing or protecting products for

distribution, storage, sale, and use. Ginger ointment will be packed in a plastic

jar with a logo and label with the information that the customers need to know.

Packaging will take at least fifteen (15) minutes per batch.


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COLLEGE DEPARTMENT 5

The total hours that will be spent to produce 3 batches output of Ginger

ointment per day is 7 hours and 15 minutes. This is based on the calculation

that is shown below:

145 minutes per 3 435 mins a 7 hrs and 15


x = =
batch batches day minutes

C. Production Schedule

The proponents decided to have their office and production area in Brgy.

Palo Alto, Calamba City, Laguna.

Production Schedule

The Schedule of the business production would operate within 8 hours per

day from 8am to 5pm. Every employee is entitled to have 1 hour and 30 minutes

break everyday which consists of 15 minutes break in the morning, 1 hour

break for lunch and lastly 15 minutes break in the afternoon. All employees are

expected to work 6 days a week from Monday to Saturday and will have a rest

day every Sunday.


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COLLEGE DEPARTMENT 6

Table 7. Operation Schedule

Number of Days in a year 365


Less: Number of Non-Working Days
Holidays 17
Sundays 52 69
Number of Production Days 296

Number of Output per Batch 30


Number of Batch per Day 3
Number of Output per Day 90
Number of Productive Day 296
Annual Production 26640

List of Legal Holidays


January 01 New Year's Day Regular Holiday
People Power Special Non Working
February 25
Anniversary Holiday
Movable Maundy Thursday Observance
Movable Good Friday Observance
Movable Black Saturday Observance
April 09 Araw ng Kagitingan Regular Holiday
April 21 Calamba Cityhood Local Holiday
May 01 Labor Day Regular Holiday
June 12 Independence Day Regular Holiday
Jose Rizal's Birthday
June 19 Local Holiday
Celebration
August 21 Ninoy Aquino Day Regular Holiday
Last Monday of Special Non Working
National Heroes Day
August Holiday
November 01 All Saints' Day Regular Holiday
November 02 All Souls' Day Regular Holiday
November 30 Bonifacio Day Regular Holiday
December 25 Christmas Day Regular Holiday
December 31 End of the Year Regular Holiday
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COLLEGE DEPARTMENT 7

C.1 Production Capacity

It is the total number of units to be produced annually. It is the capacity

of the machine and the manpower which considered in the computation of

units produce.

Table 8. Projected Production Based on Market Share

Projected Number of Daily


Market Unsatisfied
Year Production Based Production Production
Share Demand
on Market Share Days (in 100ml)

2017 16.30% 21,938,460 3,576,340 296 12082


2018 17.18% 24,504,323 4,210,853 296 14226
2019 18.03% 27,247,818 4,913,644 296 16600
2020 18.85% 30,168,945 5,685,792 296 19209
2021 19.62% 33,267,704 6,528,098 296 22054

Table 8 shows the number of plastic jar in 100ml of Supreme Ginger

Rub ointment needed to be produced to satisfy the remaining unsatisfied

demand in the market. It is computed by multiplying the market share to the

unsatisfied demand.
Table 9. Projected Production Based on Machine's Capacity
Maximum Projected
Number of Annual
Capacity per Production Based Efficiency Daily
Year Production Production
Day (100ml on Machine's Rate Production
Days Capacity
plastic jar) Capacity
2017 90 296 26,640 74% 19,714 67
2018 90 296 26,640 79% 21,046 71
2019 90 296 26,640 84% 22,378 76
2020 90 296 26,640 89% 23,710 80
2021 90 296 26,640 94% 25,042 85
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COLLEGE DEPARTMENT 8

Table 9 shows the capacity of the machines to produce a plastic

packaging jar per 100ml of supreme ginger rub ointment. Unfortunately, the

production can only produce the minimum capacity of plastic jar per day. Also

part of this is the consideration on the efficiency rate. The proponents decided

to start on 74% of efficiency rate. The efficiency rate is assumed to increase

5% yearly because they believe that nothing is perfect in this world and that

technical problems could occur in the machines or even to the workers during

operations.

D. Machinery and Equipment

The proponents will need three (3) Machines which are Gas Oven

machine, Distillation Machine and Filtering Machine.

Table 10. Production Machines


Particulars Brand Quantity Unit Cost Total Cost NET VAT
Gas Oven Blizzard 3 15,000.00 P 45,000.00 40,178.57 4,821.43
Filtering Machine Wanhe Xin 1 40,000.00 40,000.00 35,714.29 4,285.71
Distillation Machine Better 1 94,400.00 94,400.00 84,285.71 10,114.29
Total P 179,400.00 160,178.57 19,221.43
Source: Alibaba.com, Lazada.com.ph

Table 11. Sources


SM Calamba Walter Calamba iMall Calamba
Particulars Brand Cost Brand Cost Brand Cost
Ginger Chopper Spiral 320.00 Oster 299.00 Genius 270.00
Measuring cup BetterHomes 319.00 N/A 288.00 OEM 236.00
Exhaust Fan Hanabishi 999.00 Asahi 720.00 Asahi 650.00
Fire extinguisher Firex 2100.00 Eversafe 2180.00 Fireworld 1800.00
Weighing scale Satwik 880.00 Digital 7200.00 Camry 550.00
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COLLEGE DEPARTMENT 9

Table 11.1 Production Tools and Equipment

Particulars Brand Quantity Unit Cost Total Cost NET VAT


Ginger Chopper Genius 3 270.00 P 810.00 723.21 86.79
Measuring cup OEM 3 236.00 708.00 632.14 75.86
Exhaust Fan Asahi 1 650.00 650.00 580.36 69.64
Fire extinguisher Fireworld 2 1,800.00 3,600.00 3214.29 385.71
Weighing scale Camry 1 550.00 550.00 491.07 58.93
Total P 6,318.00 5,641.07 676.93
Source: Mall-Calamba

Table 12. Sources


SM Calamba Walter Calamba iMall Calamba
Particulars Brand Cost Brand Cost Brand Cost
Computer Samsung 18000.00 Acer 20000.00 GigaBytes 15000.00
Fire extinguisher Firex 2100.00 Eversafe 2180.00 Fireworld 1800.00
Printer Samsung 8500.00 HP 4890.00 Toshiba 6850.00
Air conditioner Asahi 16500.00 Toshiba 14000.00 Hanabishi 14500.00

Table 12.1 Office Equipment


Particulars Brand Quantity Unit Cost Total Cost NET VAT
Computer GigaBytes 3 15,000.00 P 45,000.00 40,178.57 4,821.43
Fire extinguisher Fireworld 1 1,800.00 1,800.00 1,607.14 192.86
Printer HP 1 4,890.00 4,890.00 4,366.07 523.93
Air conditioner Toshiba 1 14,000.00 14,000.00 12,500.00 1,500.00
Total P 65,690.00 58,651.79 7,038.21
Source: Walter, iMall-Calamba
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COLLEGE DEPARTMENT 10

Table 13. Service Vehicle


Particulars Quantity Unit Cost Total Cost NET VAT
L300 1 180,000 P 180,000.00 160,714.29 19,285.71
Total P 180,000.00 160,714.29 19,285.71
Source: OLX.ph

E. Furniture and Fixtures

Table 14
SM Calamba Walter Calamba iMall Calamba
Particulars Brand Cost Brand Cost Brand Cost
Long Tables N/A 820.00 N/A 790.00 N/A 850.00
Cabinet N/A 3520.00 N/A 2599.00 N/A 2899.00
Working Chairs N/A 550.00 N/A 380.00 N/A 320.00
Wall Clock N/A 210.00 N/A 190.00 N/A 150.00

Table 14.1 Production Furniture and Fixtures


Particulars Quantity Unit Cost Total Cost NET VAT
Long Tables 4 850.00 P 3,400.00 3,035.71 364.29
Cabinet 3 2,899.00 8,697.00 7,765.18 931.82
Working Chairs 10 320.00 3,200.00 2,857.14 342.86
Wall Clock 1 150.00 150.00 133.93 16.07
Total P 15,447.00 13,791.96 1,655.04
Source: iMall calamba
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COLLEGE DEPARTMENT 11

Table 15
SM Calamba Walter Calamba iMall Calamba
Particulars Brand Cost Brand Cost Brand Cost
Office Table N/A 1999.00 N/A 2100.00 N/A 1800.00
Monoblock Chairs N/A 380.00 N/A 480.00 N/A 320.00
Office Chairs N/A 890.00 N/A 998.00 N/A 773.00
Filing Cabinet N/A 1250.00 N/A 1020.00 N/A 799.00
Wall Clock N/A 210.00 N/A 190.00 N/A 150.00
Sofa Set N/A 6020 N/A 5100 N/A 4500.00

Table 15.1 Office Furniture and Fixtures


Particulars Quantity Unit Cost Total Cost NET VAT
Office Table 5 1,800.00 P 9,000.00 8,035.71 964.29
Monoblock Chairs 5 320.00 1,600.00 1,428.57 171.43
Office Chairs 4 773.00 3,092.00 2,760.71 331.29
Filing Cabinet 2 799.00 1,598.00 1,426.79 171.21
Wall Clock 1 150.00 150.00 133.93 16.07
Sofa Set 1 4,500.00 4,500.00 4,017.86 482.14
Total P 19,940.00 17,803.57 2,136.43
Source: iMall Calamba
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COLLEGE DEPARTMENT 12

F. Supplies

Table 16
SM Calamba Walter Calamba iMall Calamba
Particulars Brand Cost Brand Cost Brand Cost
Faber
Panda 65 120 HBW 52
Ballpen Castel
Bond Paper(Long) Best Buy 225 Best Buy 218 Bright white 205
Bond Paper(Short) Best Buy 225 Best Buy 218 Bright white 205
Calculator Casio 550 HP 500 Sharp 299
Carbon Paper Best buy 45 Best Buy 45 Pelikan 30
Columnar Book Best buy 22 Best Buy 24 Valiant 18
Cutter Best buy 86 Best Buy 73 Tajima 60
Envelope(Long) Best Buy 8 Best Buy 7 Best Buy 7
Envelope(Short) Best Buy 7 Best Buy 7 Best Buy 5
Fastener Best Buy 42 Best Buy 38 Best Buy 35
Fire Extinguisher Firex 2,100 Eversafe 2,180 Fireworld 1,800
Folder(Long) Best Buy 7 Best Buy 7 Best Buy 7
Folder(Short) Best Buy 7 Best Buy 7 Best Buy 5
Glue Best Buy 28 Best Buy 28 Elmer's 25
Ink Cartridge HP 280 Canon 255 Epson 235
Paper Clip Best Buy 52 Best Buy 50 Best Buy 45
Pencil Valiant 71 Prince 62 Mongol 57
Pencil Sharpener x-acto 220 bostitch 188 Faber Castel 155
Pentel Pen Stabilo 520 Write-up 418 Artline 400
Puncher Carl 133 Swingline 155 Max 120
Receipts Best Buy 32 Best Buy 32.00 Best Buy 32.00
Ruler Best Buy 15 Best Buy 15 Best Buy 15
Sales Invoice Best Buy 48 Best Buy 48.00 Best Buy 48.00
Scissors Best Buy 45 Best Buy 45 Best Buy 45
Scotch Tape 3M 6 3M 6 3M 6
Stapler Max 85 Max 85 Max 85
Time Card Best Buy 120 Best Buy 120 Best Buy 120
Voucher Best Buy 42 Best Buy 42.00 Best Buy 42.00
LAGUNA COLLEGE OF BUSINESS AND ARTS PAGE

COLLEGE DEPARTMENT 13

Table 16.1 Office Supplies


Particulars BRAND Quantity Unit Unit Cost Total Cost NET VAT
Ballpen HBW 1 box 52 P 52.00 46.43 5.57
Bond Paper(Long) Bright white 2 ream 205 410.00 366.07 43.93
Bond Paper(Short) Bright white 2 ream 205 410.00 366.07 43.93
Calculator Sharp 2 pc 299 598.00 533.93 64.07
Carbon Paper Pelikan 3 pack 30 90.00 80.36 9.64
Columnar Book Valiant 5 pc 18 90.00 80.36 9.64
Cutter Tajima 2 pc 60 120.00 107.14 12.86
Envelope(Long) Best Buy 10 pc 7 70.00 62.50 7.50
Envelope(Short) Best Buy 10 pc 5 50.00 44.64 5.36
Fastener Best Buy 1 box 35 35.00 31.25 3.75
Fire Extinguisher Fireworld 2 pc 1,800 3,600.00 3,214.29 385.71
Folder(Long) Best Buy 10 pc 7 70.00 62.50 7.50
Folder(Short) Best Buy 10 pc 5 50.00 44.64 5.36
Glue Elmer's 5 pc 25 125.00 111.61 13.39
Ink Cartridge Epson 2 pc 235 470.00 419.64 50.36
Paper Clip Best Buy 1 box 45 45.00 40.18 4.82
Pencil Mongol 1 box 57 57.00 50.89 6.11
Pencil Sharpener Faber Castel 1 pc 155 155.00 138.39 16.61
Pentel Pen Artline 1 box 400 400.00 357.14 42.86
Puncher Max 1 pc 120 120.00 107.14 12.86
Receipts Best Buy 10 pads 32.00 320.00 285.71 34.29
Ruler Best Buy 5 pc 15 75.00 66.96 8.04
Sales Invoice Best Buy 10 pads 48.00 480.00 428.57 51.43
Scissors Best Buy 5 pc 45 225.00 200.89 24.11
Scotch Tape 3M 10 roll 6 60.00 53.57 6.43
Stapler Max 5 pc 85 425.00 379.46 45.54
Time Card Best Buy 1 pack 120 120.00 107.14 12.86
Voucher Best Buy 10 pads 42.00 420.00 375.00 45.00
Total P 9,142.00 8,162.50 979.50
Source: iMall Calamba, Pandayan bookstore.
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COLLEGE DEPARTMENT 14

Table 17
SM Calamba Walter Calamba iMall Calamba
Particulars Brand Cost Brand Cost Brand Cost
Floor Mop Joy Clean 255 Easy life 320 ISO 220
Pail N/A 85 N/A 77 N/A 60
Door Mats N/A 89 N/A 78 N/A 76
Detergent Soap Calla 65 Tide 61 Surf 54
Broom with Dustpan N/A 265 N/A 251 N/A 200
Trash Bin N/A 188 N/A 165 N/A 150
Trash Bag N/A 43 N/A 44 N/A 40
Sponge Clawth 28 estracell 16 Scotch brite 15
Tissue Paper Angel Soft 21 Nevax 18 Scott 13
Toilet Brush N/A 154 N/A 132 N/A 110
Air Freshener Glide 139 Berries 125 Cherry 120

Table 17.1 Cleaning Supplies


Particulars BRAND Quantity Unit Unit Cost Total Cost NET VAT
Floor Mop ISO 2 pc 220 P 440.00 392.86 47.14
Pail N/A 2 pc 60 120.00 107.14 12.86
Door Mats N/A 5 pc 76 380.00 339.29 40.71
Detergent Soap Surf 10 pack 54 540.00 482.14 57.86
Broom with Dustpan N/A 5 pc 200 1,000.00 892.86 107.14
Trash Bin N/A 3 pc 150 450.00 401.79 48.21
Trash Bag N/A 10 pack 40 400.00 357.14 42.86
Sponge Scotch Brite 10 pc 15 150.00 133.93 16.07
Tissue Paper Scott 10 roll 13 130.00 116.07 13.93
Toilet Brush N/A 3 pc 110 330.00 294.64 35.36
Air Freshener Cherry 3 pc 120 360.00 321.43 38.57
Total P 4,300.00 460.71

Table 18. Production Supplies


Particulars Quantity Unit Unit Cost Total Cost NET VAT
Hair Net 50 pc 15 P 750.00 669.64 80.36
Gloves 50 pc 52 2,600.00 2,321.43 278.57
Trash Bin 5 pc 135 675.00 602.68 72.32
Total P 4,025.00 3,593.75 431.25
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COLLEGE DEPARTMENT 15

Table 19. Promotional Products


Particulars Quantity Unit Unit Cost Total Cost NET VAT
Tarpaulin 5 pcs 700 P 3,500.00 3,125.00 375.00
Fliers 5 ream 300 1,500.00 1,339.29 160.71
Total P 5000.00 4464.29 535.71

The proponents decided to buy tools, equipments, and office

supplies in iMall, canlubang, calamba because it is the nearest mall in the

proponents office and production area yet it has the most affordable prices and

quality products.

G. Direct and Indirect Materials

per batch 20pcs of plastic jar per batch (100ml)


Table 20. Direct Materials
Total Cost per
Particulars Quantity Unit Cost per unit batch
Ginger 10 kg 60.00 P 600.00
Beeswax 100 g 2.20 220.00
Peppermint Oil 100 ml 1.50 150.00
Eucalyptus Oil 60 ml 0.10 6.00
Total P 976.00
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COLLEGE DEPARTMENT 16

per batch 20pcs plastic jar (100ml)


Table 21. Indirect Materials
Particular Quantity Unit Cost per Unit Total Cost
Jar 20 pc 10.00 P 200.00
Seal 20 pc 1.75 35.00
Total P 235.00
Total Raw Materials 1,211.00

H. Plant Location

In order to achieve the business success in the following years of

operation, and to minimize the operation cost of all kind, plant location must

determine properly and in the best possible way. The S&M manufacturing

company will be located in Brgy. Palo Alto, Calamba, Laguna.


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COLLEGE DEPARTMENT 17

I. Plant Layout
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COLLEGE DEPARTMENT 18

J. Building and Facilities

For the newly-established business, the proponents decided to rent a

space instead of buying a lot and constructing its own building. In this decision,

the proponents considered their capacity in raising capital. The place will be

leased by the proponents for 15,000 per month. Additional leasehold

improvements will be made for the place with an estimated amount of 52,102

which will be charged to general and administrative expense only. The bill of

materials for the improvements is presented on table 22.

Table 22. Leasehold Improvements : Bill of Materials


Price per
Improvements Unit Quantity Size Total Price NET VAT
Unit
Plywood (4x8x1/4) pcs. 20 N/A 380.00 P 7,600.00 6,785.71 814.29
Boysen paint gal 5 10 279.00 1,395.00 1,245.54 149.46
cw nail kg. 1 3" 50.50 50.50 45.09 5.41
cw nail kg. 1 2" 52.00 52.00 46.43 5.57
cw nail kg. 1 1" 60.00 60.00 53.57 6.43
Roller brush pcs. 2 - 150.00 300.00 267.86 32.14
Glass door pcs. 3 1mx2m 4,500.00 13,500.00 12,053.57 1,446.43
Wooden door pcs. 5 1mx2m 700.00 3,500.00 3,125.00 375.00
Plastic Door pcs. 2 1mx2m 500.00 1,000.00 892.86 107.14
Jalousie windows pcs. 9 10.2cmx50cm 25.00 225.00 200.89 24.11
Lumber pcs. 2 2x2x8 150.00 300.00 267.86 32.14
Toilet Bowl pcs. 2 - 2,000.00 4,000.00 3,571.43 428.57
Sink pcs. 2 - 1,100.00 2,200.00 1,964.29 235.71
Light Bulbs pcs. 2 38 watts 50.00 100.00 89.29 10.71
Fluorescent Lights pcs. 20 38 watts 70.00 1,400.00 1,250.00 150.00
Mirror pcs. 1 - 250.00 250.00 223.21 26.79
Worker daily 2 - - 16,169.63 16,169.63 -
TOTAL P 52,102.13 48,252.21 3,849.91
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COLLEGE DEPARTMENT 19

K. Utilities Expense
Table 23. Utilities
Kilowatts Monthly Annual
NET VAT
Expenses Consumed Consumption Consumption
Electricity 3.07 P 8,000.00 P 96,000.00 85,714.29 10285.71
Water - 2,500.00 30,000.00 26,785.71 3214.286
Communication (PLDT) - 1,299.00 15,588.00 13,917.86 1670.143
Fuel - 3,000.00 36,000.00 32,142.86 3857.14
Total P 177,588.00 158,560.71 19027.29

Electricity is very important utility in manufacturing process for the

machine to be usable and functional. The electricity provider of the company

will be MERALCO. The proponents estimated that their monthly rate will be

8,000 per month for the usage of air conditioner, computers, electricity, and the

machineries needed in producing the product.

Water is the most important utility. It is used to wash the other materials

and equipment to maintain cleanliness and sanitation especially in the

production area. It will be used to maintain cleanliness and sanitation as well

as producing in main product.

Communication is very important utility that is needed in the

manufacturing process for delivery purposes and other communication

purpose of the organization. The proponents provider would be Globe

Telecommunication.
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COLLEGE DEPARTMENT 20

The company is expected to spend 1,299 per month for this purpose.

The annual expense for communication would be15,588.

Fuel will be used fir the delivery vehicle of the company. The delivery of

the product will cover the Calamba and Cabuyao area.

Rent Expense

Monthly P 15,000
Annually P 180,000

Production 70% 126,000


Office 30% 54,000
TOTAL P 180,000

Utilities
Electricity
Production 60% P 57,600
Office 40% 38,400
TOTAL P 96,000

Water
Production 70% P 21,000
Office 30% 9,000
TOTAL P 30,000

Communication
Production 0% P -
Office 100% 15,588
TOTAL P 15,588

Fuel

Selling 100% 36,000


P 36,000
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COLLEGE DEPARTMENT 21

Total Production Share on Utilities Expense P 204,600.00


Total Office Share on Utilities Expense 116,988.00
Total Selling Share on Utilities Expense 36,000.00
TOTAL P 357,588.00

Table 24. Electricity Breakdown


No. of
Appliances Watts
Cost per month Units Total Cost
Distillation Machine 700 277.41 1 277.41
Filtering Machine 900 146.67 1 146.67
Industrial Fan 150 326.10 1 326.10
Exhaust Fan 25 54.35 1 54.35
Computer 200 434.80 3 1,304.40
Printer 75 163.05 1 163.05
Airconditioner 944 1,723.90 1 1,723.90
Light Bulb 38 82.61 2 165.22
Fluorescent Light 38 82.61 20 1,652.20
Total 3,070 5,813.30
LAGUNA COLLEGE OF BUSINESS AND ARTS PAGE

COLLEGE DEPARTMENT 22

L. Labor Requirement

Table 26. Labor Requirements 2017


No. Of Rate per Monthly
Workers Day Salary Annual Salary
Direct Laborer:
Production Operators 3 P 340.50 P 26,559.00 P 302,364.00

Total P 302,364.00
Indirect Laborer:
Production Supervisor 1 405.41 10,000.00 P 120,000.00
Selling:
Sales Associate 1 405.41 10,000.00 P 120,000.00
Driver/Helper 1 340.50 8,853.00 100,788.00
Total P 220,788.00
General and Administrative:
General Manager 1 527.03 13,000.00 P 156,000.00
Bookkeeper 1 381.08 9,400.00 P 112,800.00
Secretary/Cashier 1 381.08 9,400.00 P 112,800.00
Maintenance 1 340.50 8,853.00 100,788.00
Security Guard 1 340.50 8,853.00 100,788.00
TOTAL 11 P 583,176.00

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