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COMPUTER COLLEGE CALAMBA CAMPUS

SENIOR HIGH SCHOOL DEPARTMENT


ACCOUNTANCY, BUSINESS and MANAGEMENT 1

Kariocho
COMPUTER COLLEGE CALAMBA CAMPUS
SENIOR HIGH SCHOOL DEPARTMENT
ACCOUNTANCY, BUSINESS and MANAGEMENT 2

Chapter I

Introduction

Feasibility Study is an assessment of the practicality of a proposed project

or system. It aims to objectively and rationally uncover the strengths and

weaknesses of an existing business or proposed venture, opportunities and

threats present in the natural environment, the resources required to carry

through, and ultimately the prospects for success. In its simplest terms, the two

criteria to judge feasibility are cost required and value to be attained. A well-

designed feasibility study should provide a historical background of the business

or project, a description of the product or service , accounting statements, details

of the operations and management , marketing research and policies, financial

data, legal requirements and tax obligations. Generally, feasibility studies

precede technical development and project implementation. A further factors of

creating sales is direct and online selling. Direct Merchandising is done through

selling of products away from a fixed retail location. While, online merchandising

is done through communication an negotiation through different social media

sites.

Kakanin as a word, and as a merienda-companion is famous to all. Its name

was derived from its main ingredient, which is kanin. Not the regular rice but

glutinous rice. This native food is always a part and never been missed in the

Filipino eating tradition, always in the list of food in every occasion, a favorite

merienda and also breakfast. Its importance and demand is evident through the
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many vendors or hawkers in the streets or public places selling this great food.

This authentic Filipino food is not only a favorite of its creators (Filipinos) but also

captured the taste of the foreigners, the reason why it is always a part of the

buffet of the leading food establishments in the country, usually in the dessert

section.

A. Name of the Firm

A firm is a business organization, such as a corporation, limited

liability company or partnership, that sells good or services to make a

profit.

"K's Dulce" was the established name of the firm. The capital letter K

was came from the first letter of the product which is K itself. The word

"Dulce" was obtained from the spanish translation of sweet.

Since the main ingredient of the said product is composed of

glutinous rice flour, it provides a health benefits which are the fiber,

carbohydrates and phytochemical. Fiber helps promote the movement of

material through our digestive system and increases stool bulk. This would

be beneficial to those who suppers with constipation or irregular stool.

However, carbohydrates provide body energy and regulate blood sugar

level. While phytochemicals are believed to fight and protect cells from

damage to immune system that could lead possibly to cancer.


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B. Location of the Business

The Kariocho will be situated and sold at Brgy. Crossing, Calamba City

Laguna. It is very accessible to purchase the said product since it will be placed

around the area starting from the Crossing terminal up to the area outside SM

Calamba. Eventually, the consumers will end up purchasing the product with its

special taste and fillings.

C. Brief description of the project

The staffs made a Kariocho consisting of glutinous rice flour as its main

ingredient. It will be sold in a newly established firm. This group gives a twist of

by serving different varieties, which will be surely enjoyed by the customers.

Consumers are always looking for a good quality, affordable products that

will satisfy their expectation. Kariocho aims to give a satisfying tidbits and solve

every customer's craving.


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D. Highlights of Major Assumptions

D1. Ingredients:

Glutinous rice Flour

Sweetened coconut.

Sugar

Oil

Water

Ube(for flavorings)

Monggo( boiled, for falvoring)

Leche plan (flavor)

Macapuno

Chocolate

Cheese

Materials:

Bowl

Spatula

Wire whisk

Frying pan

Spoon

Tupperware(for packaging)
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D2. Market Share.

Kariocho has indirect competitors. Though other competitors are offering

dessert or delicacies, the two said organization differ when it comes to the

ingredients and fillings used. Other businesses that also offer tidbits are serving

the usual karioka and bicho with a main ingredient of glutinous rice flour and only

offers a single variant of product. While, the Kariocho offers a lot of different

variants which is customer will totally satisfy for thier craving.

The market share of native sweets in the Global sweets and Savoury snacks

market is 6.17% . The information is based on www.prnewswire.com. This shows

that there is an existence of native sweets in the food industry. Hence, the

researchers aims to further increase the market share of native sweets and to

made known of its existence.

D3. Market Prices

In economics, market price is the economic price for which a good or

service is offered in the market place. On restaurant menus "market price" is

often abbreviated as M.P or MP. Instead of putting a specific price, they usually

mean "price depends on market price of Ingredients and prices is available for

request.
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FLAVOR COMPONENT QUANTITY SELLING

PRICE

UBE  flour  3 kgs Php 8 each

Glutinous  1 kg

 Sugar  1 bottle

 Oil

Sweetened  Glutinous  3 kgs Php 8 each

coconut flour  1 kg
Php 48 per
(Macapuno)  Sugar  1 bottle
pack
 Oil

Monggo  Glutinous  3 kgs

flour  1 kg

 Sugar  1 bottle

 Oil

Cheese  Glutinous  3 kgs Php 9 each

flour  1 kg
Php 54 per
 Sugar  1 bottle
pack
 Oil

Leche flan  Glutinous  3 kgs Php 9 each


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flour  1 kg Php 54 per

 Sugar  1 bottle pack

 Oil

Chocolate  Glutinous  3 kgs

flour  1 kg

 Sugar  1 bottle

 Oil

D4. Investment Cost

The business has project cost of 9,000. In accordance to this situation the

proponents decided to share the amount of 1,000 with a total of 9,000 to finance

the project costs and other expenditures.

D5. Method of Financing

Financing is one of the most common issues that the shareholders will be

facing. The shareholders need to classify the potential source of funds. Always

assured that the business meet all the needed documents and prepared the

applicants. Financing is needed in order to begin a business. There are some

cases to consider when beginning to finance.


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Partner Investment

Delos Santos,Ingrid N. Capitalist/ Industrial 1000


Partner
Losañez,Queenie Rose R. Capitalist/ Industrial 1000
Partner
Maca,Maryrose O. Capitalist/ Industrial 1000
Partner
Mendieta,Elliane Pearl Capitalist/ Industrial 1000
Partner
Panaligan,Marie France B. Capitalist/ Industrial 1000
Partner
Ramos,Darlene Mae A. Capitalist/ Industrial 1000
Partner
Suarez,Irla D. Capitalist/ Industrial 1000
Partner
Vejerano,Ladylyn D. Capitalist/ Industrial 1000
Partner
Balahadia, Angelika R. Capitalist/ Industrial 1000
Partner

E.1 Marketing Feasibility

The market feasibility is known as the lifeblood of every feasibility study.

The study identify the market description, geographical area of distribution,

factors affecting the market, and competitive position of a product. It is also

covers the marketing programs including their product, pricing, promotional and

distribution strategy.

The main ingredients of Kariocho are glutinous rice flour that offer different

flavours. The market place is one of the factors that helps to increase the sales.

The staffs chose a place that was really accessible to the public. Barangay
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Crossing, Calamba City is suitable for the established firm because it is a

crowded area.

E2. Technical Feasibility

The technical feasibility study assesses the details of business on how

deliver a product or service, examples are materials, labor, transportation, where

the business will be located and technology needed. Feasibility study has the

logistical or tactical plan of how the business will produce, store, deliver, and

track its product and services.

A technical feasibility study excellent tool for trouble shooting and long

term planning. In some regards it serves as a flow chart of how the product and

services evolve and move through the business so physically reach your market.

The store will be located at Brgy. Crossing, Calamba City, Laguna. The

shareholders will acquire the necessary equipments essential to the supervision

of the business. Garbage will be disposed appropriately by separating the non-

biodegradable and biodegradable.

E.3 Finacial Feasibility

A financial feasibility study is an assessment of the financial aspects of

something. If this matter is about running a business, it considers many things

including; start-up capital, expenses, revenues, investor income and

disbursements.

This also includes the demonstration of the partnerships profitability,

liquidity, solvency and stability through the analytic measures of accounting. The
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ACTIVITIES MONTHS

firm will be having the initial capital of 800,000 pesos for the initial capital which

came from the shareholders contribution.


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December January February March

no.week no.weeks no.weeks no.weeks

1st 2nd 3rd 4th 1st 2nd 3rd 4th 1st 2nd 3rd 4th 1st 2nd 3rd 4th

Planning and research


for product

Discussion of the
capital distribution

Further research on
developing the
product

Buying of the
materials needed

Conducted
experimentation on
the product

Finalizing of the
documentation permit

Search for perfect


location

Presentation of the
project to the target
market

Start of business
orientation

CHAPTER ll
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The researchers contributed on the each of the task. For ensuring the best

development of the product, First is for the collection of ingredients needed.

Including the fillings that will add flavor to the product. The other member of the

organization are designated to make connection between suppliers or vendors in

particular areas to sold the product, other members created a facebook/account

and the rest of the members will be handling the assistance for financing the

expenses and will conduct evaluation on how the sales will create consumer

once the organization completed the product which is the Kariocho.

In the product “Kariocho the potential competitors are the vendors that

are also selling Karioka and Buchi with diffirent twist of flavors and other

businesses that are also offering such kind pf product.

Legal requirements:

 Registration of business name with DTI (DEPARTMENT OF

TRADE AND INDUSTRY)

 Registration with BIR ( BUREAU OF INTERNAL REVENUE)

 Mayor’s Permit

 Barangay Clearance \

 Buiness Permit

REGISTRATION OF THE BUSINESS NAME W/DTI


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The proposed business should register with the DTI to assume that the

business proposal will not use or copy by the other business, It takes 15 days to

be processed before the name of the business registered certificate can be

issued by the government agency.

REGISTRATION WITH BIR

The business should register with the BIR to operate the business with

business tax identification number or TIN to finally start operating legally.

BARANGAY CLEARANCE

Barangay clearance is one of the permits or documents require when

registering a new business. Also a form that is needed for renewing your Mayors

permit.

OPERATING PERIOD

The operating hours will start at 7:00am from Mondays to Sundays. Staffs

and manager will be there before the store open for the inspection. Employee

should not have less than an hour time off for regular meals and 30minutes for

their snacks, closing period of the store will be at 7:30pm, overtime of the

employee will be paid.

TYPES OF BUSINESS ORGANIZATION

KARIOCHO STORE
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The Kariocho store is a partnership organization. It has 9 members which

is the asset of the firm. The Karicho store will primarily enter of partnership for

the business oppurtunities it offers, Their role is to ensure that company will

accomplish all its task.

Manager

Irla D. Suarez

Finance Supervisor Marketing


Queenie Rose R.
Darlene Mae A. Maryrose O. Maca
Losanez
Ramos

Operations Operations
Ladylyn Vejerano Marie France F. Panaligan

Ingrid Delos Santos Elliane Pearl Mendieta

Operations

Four persons that may accomplish the design and management of the
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product, service process. The operation identified and searching resource to

effectively deliver products and service.

Skills and Labor Requirement Qualification

Labor Skills Number Qualifications Compensation

required of Labor

required

Cashier 1 High School graduate 18 Double pay during

years old and above. holidays

Must past the medical Incentives,

examination conducted by benefits

the clinic prepared by the


Provincial rate
company

Store manager 1 Graduate of any business D

related course.

Confident

Hardworking and trustworthy.

Sales personel 2 Atleast High School graduate

with pleasing personality,


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confident, action oriented,

honest and detailed oriented.

Male ot Female 18 years old

and above.

Table 2.1

Labor Requirements

Manager

A person who is in charge of observing the employee to the head of the

business and also the one who is in charge of reporting happening in their

optional store.

Finance

The finance officer is the one who manage. It covers the planning, organizing,

auditing, accounting for and controlling its business finance.

Supervisor

A person who supervises a person or aperfornanced of assigned or

delegated task. Supervisors are usually authorized to recommend and/or effect

hring disciplining, promoting, punishing, and rewarding


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Marketing

A person that monitor the sales of the stores.Play a key part in

communicating the organization marketing messages

Finance Benefit

SSS, Pagibig, Philhealth, Health card, Meal allowance

Recruitment Program

In hiring employee, first the members of the organization will assign Human

Resources personnel to the position to evaluate job vacancies and identify the

person deserving for the position, develop position description, and develop

interview question to clearly clarify and emphasize responsibilities and

qualification to the best applicants.

Members will be posting a job hiring program in different social media

platforms. Applicants should submit a resume for screening. The organization will

conduct an interview to find out things about the applicant and to clarify the

information on the submitted resume. After the interview, the human resources

management personnel will conduct a short evaluation for every applicant.

Training Program

Developing an effective employee training program for the incoming


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employee of staff of the business to have a knowledge about business, where in

it requires the process in making Kariocho.That is why the researchers will be

having a hiring program ipon employment of the choosen applicant.

Employee training for safety on making Kariocho a starts on:

 Taking off all the fashion ornaments or any small things that can possibly

mixed with the product. (ex. jewelleries)

 Making sure that all the staffs in production area are wearing the proper

cooking attire to provide an organizers environment and ensure in the

area.

 Ensuring that the cooking wares and materials are sterilized and cleaned

properly.

Chapter lll

Year Demand

2009 63,354
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2010 70,393

2011 78,214

2012 86,871

2013 96,524

2014 107,248

2015 119,164

2016 131,080

2017 144,188

2018 158,607

The table 3.1 above comes from the industry of native sweets. The

demand for the products are therefore estimated to increase at the rate of 10 %

annually. The basis of the production listed above tackles how the product

increase profit from years.

The K Dulce will be organizing a fusion of the product; Karioka and Bicho which

is the Kariocho , different from its original texture and consistency. This product

may likely emphasize the innovation and alteration of the product for the present

years that may also help to surely improve sales on the operation.
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Year Projected Demand

2019 174,468

2020 191,915

2021 211,107

2022 232,218

2013 255,440

Table 3.2 shows the Projected demand for Kariocho. The data above is

estimated to increase by 10 % annually. This will depend on the production and

demand of the consumers for the future progress of the business.

Despite of the factor that the size and increase on the rate of the population is

needed in order to determine the demand for native sweets or Kariocho, it can

also be influenced by other different factors such as income of the consumers

and the price of the product itself.


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Year Supply

2009 50400

2010 55440

2011 60984

2012 67082

2013 73792

2014 81170

2015 89287

2016 98216

2017 108038

2018 118842

The table shown above is the number of products produced by a particular

firm annually. The data source from above came from the category of native

sweets and under this are the Bicho and Karioka. The rate of production of the

said product is believed to increase by 10% from last 10 years, which is the year

from 2009 to 2018.


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Competitive position

An association has different choices for determining pricing techniques.

The prices were based on the three scope which are cost, demand and

competition. The organization will be using any of the three said scope of pricing

technique in order to set the applicable price and to make profit the progress of

the business. The entrepreneurial organization of K Dulce will set the price

according to the cost of the production and other expenses related to the entire

business.

When it comes to demand. It must be according to and based on the

consumers’ needs and wants that are feasible and will help also to attract with

the product without considering the cost or the price.

In terms of competition of business organization set on the price based on

its indirect competitors’ which are the vendors of the separate products; the

Karioka and bicho. The estimated price for each and every piece of the product is

lower, as it can also be purchased by the people from the lower class of the

population or society.

The business of the said native sweets has a selection of setting the price

that focused on the organized way of packaging by adding different varieties of

colours and design on its logo. In this way, consumers will be more attracted on
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the features of the product and will ended up purchasing or trying it on its shots

and business will gain more sales.

The business can give employment for 4 people, in line with this, the rate of

the people under the unemployed category will be lessen and the image of the

Philippine economy will be seen better.

Marketing Program

The organization used the 4P’s for conducting the market program. The

4P’s strands for Product, Place, Price and Promotional strategy. The product

Kariocho is consists of glutinous rice flour as its main ingredient. It will be sold in

a newly established firm. This group gives a twist of by serving different varieties

which will be surely enjoyed by the customers.

Consumers are always looking for a good quality, affordable products that

will satisfy their expectation. Kariocho aims to give a satisfying tidbits and solve

every customers’ cravings.

The place where they sell their product will be held at Brgy. Real, Calamba

Laguna at the time of 8 in the morning to 7 in the evening.

The price of the product starts on Php 7 per pieces and Php 35 per pack

which contains 6 pieces. The consumers will do save Php 12.


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The promotional strategy that the seller prepared was face to face and online

selling. Face to face selling will be done through communicating with buyers and

sellers in different social media sites was used of computer and interaction if

buyers and sellers through social media such as facebook, twitter and others.

Contribution of the Philippine Economy

The Tupperware used for the products are believed to be recyclable. This

will help lessen the waste materials on a particular area. This idea will be

implemented together with the segregation of waste materials from the non-

biodegradable and biodegradable and the said category above which is the

recyclable.

The business can give employment for 4 people, in line with this, the rate

of the people under the unemployed category will be lessen and the image of the

Philippine economy will be seen better.


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Chapter IV

Technical Feasibility
Technical feasibility particularly focus on the availability of technology that

is needed to achieve the objectives of the project. The key considerations of

technical feasibility are whether the technology is obtained locally, the costs of

the technology if it is to be imported and how relevant it is to the achievement of

project objectives. In a broad sense, technical feasibility seeks to determine the

availability, costs and technological risks associated with technology that is

needed to achieve project objectives.

This also assess the details of how the products or service will be

delivered to consumers. (ex. Materials, labor, transportation, where your

business will be located, the technology needed and others.)

This section of the Feasibility will discuss the technical aspects about

Kariocho and will provide a more detailed information about the product. This

includes the, manufacturing process, production schedule, location of the

business, raw materials, and waste disposal.


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Product Description

Kariocho is primarily made of glutinous rice flour. The said flour is

commonly use in Chinese cuisines in making snacks and dessert for important

occasions. The organization decided to use the glutinous rice flour as the main

ingredient, since it possess the capability of what the ideal product ask. The

customers are always looking for products that are innovative and delicious. The

fusion of Karioka and Bicho will be surely enjoyed by the customers. The firm

offers different variety of flavors such as, monggo, leche flan, ube, macapuno,

chocolate and cheese.

The organization are accepting orders for, birthdays, anniversaries,

wedding, graduation and other kinds of occasion. This is to expose the product in

a larger market and become popular in terms of its quality and price.

B. Manufacturing Process

The firm made their mixture that will be using for kariocho. The mixture

of the dry ingredients is made out of glutionous rice flour and a pinch of sugar.

The wet ingredient includes water.


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Procedure

1. Mix the glutinous rice flour, sugar, salt, and a cup water together in a

large bowl; knead together just enough to form a ball. Divide the ball into small

pieces and roll into balls. Flatten each ball of dough. Repeat until all the dough

and paste is used.

2. Put the filling inside the dough including the flavors of cheese, leche

flan, chocolate, monggo, ube and sweetend coconut.

3. Heat oil in a deep-fryer or large saucepan to 350 degrees F (175

degrees C).

4. The balls in batches in the hot oil until golden brown, 5 to 10 minutes

per batch. Serve hot.

C. Plant Size and Production Schedule

The organization are the one who are producing the product to assure

that the kariochos are shaped perfectly and in its best quality. The firm make

sure that the ingredients are always fresh, new and in good quality and the

kitchen wares and utensils are clean and sanitized properly.

The organization arranged an exact time for the development and

production of homemade kariochos, and develop a market outlet in Brgy. Real

Calamba City, Laguna.


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It will start the production in a low level up to step-by-step up the rate of

production. During its operation period, if the business earns a good profit, it is

effectively growing towards the achievement of goals until it reaches and fullfil

the mission and vision of the business for the next succeeding years.

D. Machinery

All business whether manufacturing or business enterprise need to

use their own machines and equipment in order to produce their own products.

Without this, the business will not operate properly, impossible to

produce the products and to keep the business profitable.

MACHINERIES

ITEMS QUANTITY UNIT COST TOTAL COST


REQUIRED
PRINTER 1 12000 12000
REFRIGERATOR 1 12000 12000
GAS STOVE BURNER 1 3000 3000
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EQUIPMENT

ITEMS QUANTITY UNIT COST TOTAL COST


REQUIRED
BOWL 2 99 198
WOODEN 3 50 150
SPATULA
WIRE WHISK 1 50 50
FRYING PAN 2 200 400
TUPPER WARE 1 box (300pcs) 1400 1400
(for packaging)
MEASURING CUP 269 (1set) 269 269

FURNITURES

ITEMS QUANTITY UNIT COST TOTAL COST

REQUIRED

CHAIRS

TABLES

SHELVES
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E. Plant Location

Kariocho store is located at Brgy. Crossing, Calamba City, Laguna. The

chosen area is marketable and achievement for small business enterprisethag

tends to access customers and make profit in its progress.

The Brgy. Crossing, Calamba City, Laguna has a total population of

7,110 individuals. This is base on the survey conducted by the organization. It is

expected that the newly established business will possibly attract more

consumers and even make a dealership in some nearby areas.

F. Store Layout
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The proposed layout presents the possible floor plan. It consists of

the main store, kitchen, comfort room and fire exit for the workers.

For the main store, what you can see upon entering the store is a

store facade wherein a sample of the product is display. Brochures may also be

put here for the customers to know readily whatthe organization is selling. Three

display shelves can be found in the store with the products organized stacked in

each. The two of these shelves are visible on the front of the store and one is in

the kitchen.

G. Structure
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The firm K Delicias is a new established business in the industry of

native sweets and savoury snacks the business decided to rent a small area in

establishing a business. The business is placed as a store. It is accessible to the

consumers since the chosen area is known as a commercial place, where there

is a large number of individual residing.

The organization decided to expand the business so it will not just rent

a particular place inselling the product.

H. Raw Materials

The firm decided on purchasing the needed ingredients for the

production of the product. Employing a supplier will also be considered when the

business expands.

I. Utilities

Normally in establishing a small or large business, there is a

necessity in water, electricity and fuel or gas to be able to product products.


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Since, K Delicias offers a food and only offers a limited shelf life, the business will

use utilities to produce a best quality of kariocho.

The water utility will be use to incorporate the dry and wet ingredients

needed to produce the outputs and for the sanitation and cleaning of the

materials or tools used. Electricity is for ventilation and light equipments. Gas will

be use on the frying stage of the product since the business is using a stove for

working.

J. Waste Disposal

Waste management consists of the collection, transport, processing

or disposal of waste materials. The term implies and usually relates to the

garbage materials produced by different human activities. Proper waste disposal

is part of the responsibility of a busines. A clean and organized business is very

important in the food businesses and industries.

The 5's in the business was implemented as part of the firms

cleanliness program. The 5's stands for sort, set in order, shine, standardize and

sustain. After the operation of the business, the staff are task to bring out all the

waste materials and put it on the assigned waste container outside the store to

be collected by the garbage collector.


COMPUTER COLLEGE CALAMBA CAMPUS
SENIOR HIGH SCHOOL DEPARTMENT
ACCOUNTANCY, BUSINESS and MANAGEMENT 35

Chapter V

Financial Statement

A financial statement is the combination of the three major reports on a


COMPUTER COLLEGE CALAMBA CAMPUS
SENIOR HIGH SCHOOL DEPARTMENT
ACCOUNTANCY, BUSINESS and MANAGEMENT 36

business. It will contain the cash flow statement, the income statement and the

balance sheet of the business. All three together produce an overall picture of the

health of the business. It is the complete report on the health of the business

taking in cash flow, income and the balance sheet. The financial statement

determines if a business has the ability to repay loans, if it has the cash flow to

meet bills and purchase stock. It will also tell from where the business is

generating cash and where the cash goes.

The financial statement tells if the business is profitable, if it will stay

profitable and if there are any large problems looming, such as a continuous drop

in sales over time. Reading the financial statement will give an overall view of the

condition of the business and if there are any warnings signs of possible future

problems. A bank or other such institution will look to the financial statement as

the first indicator of how the business is performing and if there is a need for

further investigation.

Project cost Projection

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