Professional Documents
Culture Documents
OCTOBER 2016
NATIONAL UNIVERSITY
COLLEGE OF BUSINESS AND ACCOUNTANCY
ACKNOWLEDGEMENT
The group would like to thank the following:
The Almighty Lord, for guiding us in the making of this paper and for not letting us lose
hope in finishing it. We thank him for the knowledge and wisdom he is giving us every
day.
Our dear parents who have given us unconditional love and emotional support
whenever we felt like giving up and for supporting our financial needs up to the last day.
To our friends for being there for us even in these busy times .
And lastly, to the most awesome adviser, Mr Donne Estocada, for helping us
intellectually and emotionally in finishing this paper and improving our marketing
abilities. We thank you all from the bottom of our hearts.
Sincerely,
Life-God Partnership
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TABLE OF CONTENTS
I.
Management Aspect
A. Business Concept
a. Mission Vision of Life God
b. Management Highlights
c. Marketing Highlights
d. Financial Highlights
e. Socio-Economic Contributions
B. Business Description Segment
C. Key to Business Operations
D. Type of Business
E. Organizational Structure
F. Job Description
G. Salaries and Benefits
H. Performance Appraisal
I. Human Resource Management
J. Gantt Chart
II.
Marketing Aspect
A.
Products
B.
Pricing Strategy
C.
SWOT Analysis
D.
Place
E.
Target Market
F.
Promotional Plan
III.
Technical Aspect
A. Company Profile and Logo
B. Product Concept and Benefits
C. Packaging
D. Layout
E. Machineries and Equipment
F. Office Supplies and Equipment
G. Utilities
H. Procedure
IV.
Socio-Economic Aspect
A. Government, Customer and Community
B. Proponents
V.
Financial Aspect
A. Financial Objective
B. Projected Expense
C. Projected Income
D. Flow Analysis
E. Balance Sheet
1
2
3
3
4
4
5
5
5
7
8
8
10
13
14
15
20
21
25
28
29
30
30
32
33
33
36
37
39
39
41
41
42
43
44
45
46
46
47
48
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VI.
VII.
F. Financial Ratios
Appendix A
Appendix B
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I. MANAGEMENT
ASPECT
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A.
BUSINESS CONCEPT
Protection starts in ourselves and every person needs protection, especially for
women, some of us dont know how to protect ourselves or prevent other people from
hurting us. Even though our country is now getting on its way to become one of the
safest countries in the world, we cant deny the fact that still there are lot of villains
everywhere. And our country is now on the theory of experiencing Big One in the
near future so we must be prepared.
Self-defense is the act of defending yourself, your property or another person
together with yourself. Our business proposal enables one to protect him/herself on an
uncertain event. We also included products that will be useful especially in emergency
situation on home or on the go.
These self-defense accessories, emergency/safety tools that make you capable of
protecting yourself during an attack, or needing tools for emergency purposes are
affordable especially made for students and female employees goes off to school or
work on the late hours of the night.
It is not about for protection but also it has fashion so that girls would not be
ashamed bringing this kind of self-defence kit and people with bad intention around us
would not notice that we are well prepared about their movements. It can put inside of
your bag or just cling it at the zipper of your bags for easiest way to use it in case of
emergency. It also indicates the usage, how to use, and where to use this kind of tool.
Always remember that this is not a toy but a tool for protection. In this modern days,
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we dont know what would happen to us when we are not in our home, while we are
walking in the street, we are on the road or wherever we go, so WE MUST ALWAYS
PREPARED and READY for whatever would happen. Be prepared for the worst that
life can throw at you. Being equipped with the right self-defense products can mean
the difference between life and death.
Life-God partnership provides tools for protection, security and emergency
purposes. The partnership will help the people to be safe always. The tools that the
company will provide are fashionable and useful. Easy to use for women, elderly, men
or children.
a. Mission-Vision of Life-God
The company aims to serve different individuals who enjoy eating healthy
snacks. To be able to meet their satisfaction is our ultimate goal which we can only
achieve through producing healthy products. We also want to help people manage
their fitness through our health-related snacks. We strive to be one of the most
successful producers of healthy snacks in the Philippines.
b. Management Highlights
The organization is composed of the managers, supervisor and employees.
Each one of them has his/her duties and responsibilities to contribute to the
success of the company. The managers make sure that they carefully plan and
decide whats best for the company. The supervisor guides the employees and
makes sure that the raw materials are being used efficiently. The employees
execute the activities to be done in the company to be able to produce the
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products to be offered. Rewards and benefits are discussed to ensure that
employees are given the right treatment corresponding to their dedication and
effort that they give to the company.
c. Marketing Highlights
The company chose the business to business approach as they find it the
easiest way to penetrate the market which is the safety industry. The company will
target two popular tools store which are ACE Hardware and SM Hardware.
Overall, the company will target security agencies and police department for
selling strategy. The company considered the following factors in choosing the
business to transact with: their location, product lines, values and skills. These are
the factors that the entrepreneurs think is significant to the success of the
company. The promotional tools were also enumerated and explained. The
promotional activities include the distribution of calling cards and brochures, the
setting up of websites and different social networking sites and the use of vehicle
advertising. Some marketing tools were also done in order to further explain the
marketing situation of the company. These include the SWOT analysis and the Key
Success Factor.
d. Financial Highlights
The study of the financial stability of the company will consider 3years of
projected sales and costs from 2016 to 2019. The figures are the basis when it
comes to the growth of sales and if the company is earning or losing. From this
point, it will be able to know the overall cost of the company to be able to
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determine how the company is continuously operating through the next years.
Government regulations are followed and applied when it comes to paying taxes
and the legality of the business.
e. Socio Economic Contribution
All businesses have a purpose. It all depends on how the founders of the
corporation will pursue their view on what the company should be. The
socioeconomic aspect tackles the vision and mission of the company. It also gives
an overview on how the government, the customers, the community and the
proponents will benefit from the company and how these benefits can help them
respectively. It also gives a glimpse on the principles and values of the people who
built up the company.
B.
means safety. But for us, God is always our savior so we used to change the name
guard to God. We want our customer to understand that God wants us to be safe
always as He is always watching and guiding us.
C.
effective business leadership. It describes how the work will be done, the workflow
from input to end results, including the resources that will be used along the way, all of
which are required for success.
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Streamlined business systems also define how you will deal with risks, and how
you will ensure sustainability of the projects achievements.
An operational plan also explains how, or what portion of, a strategic plan will be
put into operation during a given operational period.
The key to the business operation are:
1. Safety and Quality Materials. We are about to offer a safety tool so we ensure
that customers will be safe about our products. Divisoria, Manila is our wholesaler
and they will deliver the products safely and in goodness in our manufacturing
company. We will secure that our customers will also receive a high quality product
with safety usage and precautions for better use.
2. Technology Utilization. The company utilize technology to open up new markets,
serve customers, increase efficiency and new product and service development to
the better chance of besting competitions. Our company has a best influenced
when it comes to technology to create tools at lower costs or to increased our
productivity. The delivery of products must be in efficient and reliable distribution.
3. Affirmative Location. A stall at the front of LRT Lane 2, Legarda Station. Our
manufacturing company will be located at Calmelray,Calamba, Laguna. This place
is the center of the U-Belt and students are our target market. This location
perfectly fits for our firm.
4. Knowledge Employees. A key to business success is a motivated workforce. We
must have that for vision and planning to provide the framework for growth and
prosperity. Our employees will provide all their knowledge, skills and experiences
labor, at the same time we will train them to equipped them with more knowledge
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for the growth of our company. They will also receive their salaries with benefits
fairly for their satisfying work pay.
5. Global Footprint.Even if our business is strictly local, the size of our global
footprint is important to our future and is a measure of our success. In today's
world of instant communication, we will have the ability to share information by the
use of social media, flyers and strategic planning to entertain customers, develop
new products and open new markets more easily than ever before. We examined
more ways to expand globally and make it a part of our plan that is continually
reviewed and graded.
6. Low cost at high quality. People dont need to spend more for their safety
because at our company we will provide them with safety tools at attainable price
D.
we decided to put up a business that is related to God. It will also help us to use this
business to inform to our customers that safety is important but also safety always
starts in ourselves and believing God as well. With the use of our tools it can save their
life in emergency or for safety. The product that the group have chosen, coincides with
the company name considering that if the company wants to have other products, it
will concentrate more on safety and emergency tools.
It is a partnership between six ladies who contribute their knowledge, skills, and
ideas to be able to come up with products that will be unique in market. Partnership is
a great form of business because basically two or more heads are better than one, our
business will have established easier at low cost, more capital is available for
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business, high-calibre employees can be made partners, and more advantages will it
has.
E.
ORGANIZATIONAL STRUCTURE
F.
JOB DESCRIPTION
Job Title
Qty
Manager
Delivery and
10
Job Descriptions
Job Specialization
Salary
P550
Per Month
P16,500
(30days)
Managing
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Production
Department
Sales
Department
Managing manager
who will manage the
products from the
delivery of it to the
store and the
production for the
additional designs we
add at the products.
Assembles finished
product. Inspects
product to ensure
high quality. We will
have 1 driver and 1
conductor who will
purchase our product
from our suppliers.
And 5 production
staffs who will
responsible for
performing
production work in
factories. Stars,
operates, tends,
stops, and cleans
machines.
Business Administration
with a specialization in
management for the
production manager.
The delivery and
production staffs must
have the experience
about the field. Passing
the seminars and
training programs that
will be given and at
least a high school
ManagerP500
Per Month
15,000(30
days)
Includes 1 sales
manager who will
responsible for
merchandising,
hitting targets and
implementing
strategies to improve
sales, account
analysis, forecasting
future sales, taking
care of customer
service including
handling queries and
complaints
recruiting and training
new staff.
And a cashier with a
Sales
ManagerP500
Per Month
15,000(30
days)
Sales
StaffsMinimum
wage of
400, Per
month of
12,000(30
days)
Driver,
Conductor,
Production
StaffsMinimum
wage of
400, Per
month of
12,000(30
days)
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Accountant
G.
Graduate of
Accountancy.
Graduate in BSA
500 a day,
15000 per
month.
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Contribution to Home Development and Mutual Fund (HDMF)
The employer(s) is required to contribute per month not less than P100.00 to the
employee's Home Development and Mutual Fund. In accordance to the periodic
remittance schedule provided by HDMF, the employer(s) will remit this contribution, in
addition to that of the employee's, which is to be deducted from his/her payroll.
The 13th Month Pay
As mandated by the Presidential Decree No. 851, the employee shall receive a
bonus salary equivalent to one (1) month, regardless of the nature of his/her
employment, not later than December 24 of every year.
Incentive Leave
Book III, Chapter III of the Labor Code of the Philippines covers the employee's
benefit for Service Incentive Leaves. According to Article 95, an employee who has
rendered at least one year of service is entitled to a yearly five days service incentive
leave with pay. (See: Article 95, Conditions of Employment)
Meal and Rest Periods
Under Article 83, the employee is provided a one-hour employee benefit for
regular meals, when working on an eight (8 hour) stretch. Employees are also
provided adequate rest periods in the morning and afternoon which shall be counted
as hours worked. (See: Article 83, Conditions of Employment)
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H.
PERFORMANCE APPRAISAL
Performance appraisal deals with how organizations evaluate and measure its
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can then be planned to identify the performance element under discussion and show
ways of improving it going forward.
I.
management
governs
performance
by
influencing
employee
performance input (e.g. training programs) and by providing feedback via output (i.e.
performance assessment and appraisal). "The ultimate objective of a performance
management process is to align individual performance with organizational
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performance". A very common and central process of performance management
systems is performance appraisal (PA).The PA process should be able to inform
employees about the "organization's goals, priorities, and expectations and how well
they are contributing to them"
The six steps involved in process of performance appraisal are as follows:
1. Establish Performance Standards:
The appraisal process begins with the establishment of performance
standards. The managers must determine what outputs, accomplishments
and skills will be evaluated. These standards should have evolved out of job
analysis and job descriptions.
These performance standards should also be clear and objective to be
understood and measured. Standards should not be expressed in an
articulated or vague manner such as a good job or a full days work as
these vague phrases tells nothing.
2. Communicate Performance Expectations to Employees:
Once the performance standards are established, this need to be
communicated to the respective employees so that they come to know what
is expected of them. Past experience indicates that not communicating
standards to the employees compounds the appraisal problem.
Here, it must be noted that mere transference of information (relating to
performance standards, for example) from the manager to the employees is
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not communication It becomes communication only when the transference of
information has taken place and has been received and understood by the
employees.
The feedback from the employees on the standards communicated to
them must be obtained. If required, the standards may be modified or revised
in the light of feedback obtained from the employees. It is important to note
that communication is a two-way street.
3. Measure Actual Performance:
This is the third step involved in the appraisal process. In this stage, the
actual performance of the employee is measured on the basis of information
available from various sources such as personal observation, statistical
reports, oral reports, and written reports.
Needless to mention, the evaluators feelings should not influence the
performance measurement of the employee. Measurement must be objective
based on facts and findings. This is because what we measure is more
critical and important to the evaluation process than how we measure.
4. Compare Actual Performance with Standards:
In this stage, the actual performance is compared with the predetermined
standards. Such a comparison may reveal the deviation between standard
performance and actual performance and will enable the evaluator to
proceed to the fifth step in the process, i.e., the discussion of the appraisal
with the concerned employees.
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This type of action involves time to analyse deviations. Hence, managers
often opt for the immediate action, or say, put out fires. Training, coaching,
counselling, etc. is the common examples of corrective actions that
managers initiate to improve the employee performance.
Here is a 360-degree appraisal involves feedback of the manager, supervisor,
team members and any direct reports. In this method of appraisal, employees
complete profile has to be collected and assessed. In addition to evaluating the
employees work performance and technical skill set, an appraiser collects an in-depth
feedback of the employee.
Outstanding
Underdeveloped
Leadership - Measures effectiveness in
accomplishing
work
assignments
through
subordinates;
establishing
challenging goals; delegating and
coordinating
effectively;
promoting
innovation and team effort.
Managing Change and ImprovementMeasures effectiveness in initiating
changes,
adapting
to
necessary
changes from old methods when they
are no longer practical, identifying new
methods and generating improvement
in facilitys performance.
Customer Responsiveness- Measures
responsiveness and courtesy in dealing
with internal staff, external customers
and vendors; employee projects a
courteous manner.
Personal
AppearanceMeasures
neatness, proper attire and personal
hygiene appropriate to position.
Dependability- Measures how well
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employee complies with instructions
and
performance
under
unusual
circumstances; consider record of
attendance and punctuality.
Safety- Measures individuals work
habits and attitudes as they apply to
work safely. Consider contribution to
accident prevention, safety awareness,
ability to care for SPSU properly and
keep workspace safe and tidy.
Employees Responsiveness- Measures
responsiveness in completing job task
in a timely manner.
J.
GANTT CHART
Ju
n
Jul
Au
g
Se
p
O
ct
No
v
De
c
Ja
n
Fe
b
Ma
r
Apr May
Feasibility Paper
Registration
Site and Land
Preparation and
Location
Contract Signing
Ordering and
Installation of
Equipment
(Utilities)
Start of Operation
Monitoring the
Business flow
Creating new
products (if
needed)
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II. MARKETING
ASPECT
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A. PRODUCTS
Product Name
Flip Keychain Pepper
Spray
Small Fry
Rechargeable Stun
Gun
Description
The flip top design makes this unit the
easiest-to-use keychain yet. The flip
top allows you to fire with your thumb
or your index finger easily which
makes for fast and easy deployment
when needed.
The spring loaded flip top is the safety
that prevents accidental firing, so there
is nothing else to unlock or turn which
saves you valuable seconds in an
emergency situation. This design also
eliminates the need for strong fingers.
The actuator is easy to depress and
fire the unit. This is the prefect design
for elderly persons or people with
weak finger strength.
This unit is compact and easy to carry
measuring only 3.75". It is ideal for
keeping in a purse, a car or just
carrying
with
your
keys.
This is something every woman or
man should be carrying. Great
protection and a very attractive unit.
Available in Black or Pink.
Features:
Powerful Stun Gun: Just test firing this
unit into the air is often enough to stop
an attacker. As the bright electric
current pulsates across the top of the
unit it creates an intimidating electrical
sound. An attacker with any sense will
be stopped in his tracks. If the sight
and sound doesnt stop him a jolt from
this unit will.
Built-In Charger: The slide-out plug on
this unit allows for easy charging.
There are no cords to keep up with;
simply plug into a standard wall outlet.
Price
Patient Price:
Php159
Whole Sale:
Php109
Patient Price:
Php299
Whole Sale:
Php249
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Key Alarm
Patient Price:
Php199
Key Alarm
Whole Sale:
Php150
Key Whistle
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sound the continuous 118 dB alarm.
This item also has a built in light to aid
in finding the keyhole on your car or
assisting you into gaining entry into a
door in the dark. Battery included. 4
inches long. Metal construction. Uses 4
LR44 batteries (included).
Wild Cat Keychain
Patient Price:
Php119
Key Whistle
Whole Sale:
Php100
Patient Price:
Songbird Whistle
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Necklace
Patient Price:
Php249
Whole Sale:
Php159
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Nap Zapper
Patient Price:
Php299
Whole Sale:
Php199
Patient Price:
Php499
Whole Sale:
Php399
B. PRICING STRATEGY
A pricing strategies are crafted to meet specific objectives. The first two are profit
and revenue maximization. Profit maximization involves setting prices as high as
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possible to increase short-term profits at the expense of long-term volume. Revenue
and volume maximization involves setting prices as low as possible to achieve higher
sales volume at the expense of short-term profits. Prices can also be set to encourage
an image of quality leadership in the marketplace. Partial cost recovery is a pricing
strategy used in the specialty-product profit model, in which lower-quality items are
sold at a slight loss while upgraded, specialty models are sold at a premium. Survival
can be the number-one objective of a firm in certain situations, and pricing strategy
can assist in this goal as well. Finally, prices can be set to maintain the status quo in
an industry, although this can cause legal issues if handled in the wrong way.
Pricing Strategies
A number of distinct strategies exist to meet the objectives of pricing strategies.
Premium pricing involves setting prices as high as possible when your company has a
distinct competitive advantage, as in the early years of a new popular technology.
Penetration pricing involves setting prices as low as possible to gain a foothold in new
markets. Psychological pricing involves setting prices as high as possible while
considering psychological price barriers. A php 19.99 price, for example, may
encourage people who are psychologically averse to a php 20.00 price to make a
purchase. Product line pricing involves setting different prices for similar products or
services. Promotional pricing involves cutting prices temporarily to boost sales or
marketing effectiveness.
Considerations
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Different strategies suit different objectives at different times. Rather than
employing a single pricing strategy, companies are more likely to employ a range of
pricing strategies to confront the changing needs and goals of their company, and to
respond to changes in competitors; prices or changes in the industry
Price setting among competitors, also called price fixing or collusion, can be a
tempting way to avoid the ever-decreasing profit margins that result from price
competition. Price setting in any industry, however, is illegal in the United States and
carries heavy federal penalties. Basing your prices on competitors prices is generally
acceptable, but savvy entrepreneurs avoid speaking with competitors to reach pricing
agreements.
Starting a new business or launching a new product or service requires detailed
thought and planning. A critical piece of that planning is deciding how you should price
your products and services. The pricing strategy you choose dramatically impacts the
profit margins of your business, and determines the pace at which your business can
grow. Several pricing strategies exist for products and services, and choosing the best
for your business depends greatly upon your overall long-term business strategy.
a.Product Mix Pricing
1. Product mix pricing is setting price of product as part of product mix.
2. Objective is to set prices that maximize profits on the total product mix.
3. Difficulty arise because of demand and cause interrelationships and different
degrees of competition of product.
b.Comparison of Price
Price of whole line is set to establish perceive quality differences that justify
the price differences.
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QUIAPO
LIFE GOD
Low Price
Average Price
Low Quality
High Quality
C. SWOT ANALYSIS
Strength
Weaknesses
Opportunities
Expansion of business
New product line
Promotion of Department of Safety Commission
Threats
Competition
Fortuitous events such as natural calamities
Conformance to law
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D. PLACE
a. Stall
Desired Place:
In front ofLegarda Station, LRT Lane 2
Address:
Unit 102, Ultima Building, Bilibid Viejo Street, Cor. Legarda Street, Manila, PH
Direction via Public Transit:
Option 1: Take a jeepney from SM Manila to Mendiola
Option 2: Take LRT 2 to Legarda Station, walking distance after that, just cross
Legarda St.
Reason for Choosing this Place
Crowded place. This is the middle of U-belt and a lot of students arrived
and crossed there everyday. They are part of our target market.
Available space for our business firm.
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b. Manufacturing
Our manufacturing plan will be located at carmelray industrial park 1,
Calamba, Laguna. This is owned by one of the partners and contributed to the
business as a share. This is the place where we prepare our tools and ready for
delivery to SM Sta.Mesa at Laguna where our various customers located. And to
our stall at Legarda.
E. TARGET MARKET
Men, Women, Elderly, Students who goes on and off to school and work day and
night.
F. PROMOTIONAL PLAN
Life-God's message to its customers is the defense and safety of an individual.
The entity plans to distribute its products through retail and website and its targetmarket are mostly students. The promotional plan of the entity will be based on the
details and on the goals and objectives of the entity. Two of the goals and objectives of
the entity is to increase its sales and profitability and provide safety and defense to an
individual. That goal will be achieved through an effective promotional plan.
The entity is going to use a mix of traditional and modern interactive promotion.
These promotions are advertisements, sales promotions, internet advertising, internet
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public relations, online sales promotions, internet direct selling and cooperative
advertising with wholesalers, retailers and other businesses.
Sales Promotion
Internet Advertising
Selling Strategy
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III. TECHNICAL
ASPECT
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A. COMPANY PROFILE AND LOGO
The company aims to help our customers to protect their selves and to provide
tools that are very useful. We want them to understand that protection starts within
ourselves.
The black circle outside the logo stands for continuous power and formality, the
blue shield stands for security and peace, and the lifeguard green vest inside the logo
stands for health.
B. PRODUCT CONCEPT AND BENEFITS
People safety is very important for us. Especially for women who cant protect
their selves thats why it comes up in our idea to create a business which offers product
that are very useful for students, men and women, also for the elderly persons. We also
named our product from God because we want to tell people that God is really our
safety and saviour.
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Benefits:
Safety protection.
Very useful in case of emergency.
Help us to avoid unnecessary accidents.
You can carry anywhere you go.
Lightweight and easy to use.
Contains precautions and instructions for easy use.
Government Approved.
High level of materials was used to avoid negative effects for the user.
Fashionable.
Valuable.
Attributes:
Pepper Spray Prevents accidental firing. Saves you valuable seconds in an
emergency situation. Eliminates the need for strong fingers. Perfect design for
elderly persons or people with weak finger strength.
Stun Gun Firing this unit into the air is often enough to stop an attacker.Creates
an intimidating electrical sound. An attacker with any sense will be stopped in his
tracks. The LED flashlight provides a convenient source of light.Prevents an
attacker from taking this stun gun away and using it on you. A strap worn around
your wrist attaches to a disable pin on the bottom of the unit. If the stun gun is
taken from you, the pin will pull out, preventing it from working.Protects the unit
and ensures a firm grip. A stylish, durable holster is included for easy carrying.The
Small Fry Stun Gun is made of the highest quality components and comes with a
lifetime warranty.
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COLLEGE OF BUSINESS AND ACCOUNTANCY
Key Chain whistle and alarm - The panic button and the key chain alarm will emit
an ear piercing 118 decibel scream that is guaranteed to attract attention! This
item also has a built in light to aid in finding the keyhole on your car or assisting
you into gaining entry into a door in the dark.
Wild Cat Keychain -Made of an ultra-tough plastic material that is very hard to
break. Makes a great gift for any women.
Brass Whistle Necklace-Fashionable whistle is useful for emergency and safety
purpose when you are always on the go!
Song Bird Whistle Necklace - A romance inspired and whimsical trinket. An
antique brass bird whistle hangs from an antique chain. Long pendant is perfect
for layering or as a standalone piece. You will have this fashionable necklace and
safety as well!
Credit Card Pick Set - The picks are solid stamped stainless steel and will give
you hundreds of uses. It looks like a credit card and will fit in a wallet unnoticed.
And because this pick is made in metal it can also be self-defense tool.
Nap Zapper - If your head should nod, an alarm with go off, waking you and any
sleeping passengers in the vehicle.
C. PACKAGING
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COLLEGE OF BUSINESS AND ACCOUNTANCY
The picture shows the packaging of the Life-God when delivered to the end users.
It is a cardboard box which is industrially prefabricated boxes and paper bags primarily
used for packaging goods and materials. Specialists in industry seldom use the term
cardboard because it does not denote a specific material. The logo of the company will
be placed outside the box in order for the supplier (which is the company) to be
recognized. Contact information, product quantity, price and usage will be posted
inside the packaging. There is also a divider inside the box in order for the tools to be
safely positioned while it is being delivered.
D. LAYOUT
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COLLEGE OF BUSINESS AND ACCOUNTANCY
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COLLEGE OF BUSINESS AND ACCOUNTANCY
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COLLEGE OF BUSINESS AND ACCOUNTANCY
Machineries
Sticker
Machine
Key Creating
Machine
TOTAL
Quantity
2
Unit Cost
8,000
Total Cost
16,000
15,000
15,000
F.
F.
31,000
F.
Office Supplies
Quantity
Unit Cost
Total Cost
Ballpen
Highlighter
1 box
1 box
11.77
21.75
11.77
21.75
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NATIONAL UNIVERSITY
COLLEGE OF BUSINESS AND ACCOUNTANCY
Bond Paper
Memo Pad
White Board
Scissors
Puncher
Tape
Organizer
Stapler
Thumbtacks
Paper Clip
Stamp
Stamp Pad
Ink Stamp
Printer Ink
Correction
Fluid
Glue
Marker,
Whiteboard
Whiteboard
Eraser
Pencil
Sharpener
TOTAL
Office
Equipment
Desktop
Computer
Table
Chair
Fax Machine
Printer
Aircon
Electric Stand
Fan
2 reams
5 pads
1
5
2
5 dozens
5
5
2box
1box
3
3
5
2
5
120
35
4,300
49.75
180
89.25
140
123
41.5
35
107.75
27
29.75
350
45
240
175
4,300
248.75
360
446.25
700
615
83.5
35
323.25
81
148.75
700
225
3
1 box
24
42.75
72
42.75
13.75
27.50
1 box
2
68.75
10
68.75
20
8,913.27
Quantity
Unit Cost
Total Cost
10,500
10,500
3
10
1
1
1
2
3,500
250
5,450
5,590
22,000
1,398
10,500
2,500
5,450
5,590
22,000
2,796
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COLLEGE OF BUSINESS AND ACCOUNTANCY
Clock
Lights
Cabinet
Trashcan
Water
Dispenser
Cart
Van (L300)
CCTV
Electronic
Time Record
Cash Box
Extension
Cord
Emergency
Lights
First Aid Kit
Fire
Extinguisher
TOTAL
2
10
2
4
1
100
140
1,490
100
3,290
220
1,400
2,580
400
3,290
2
1
1 set
1
1,000
143,000
11,000
6,500
2,000
143,000
11,000
6,500
1
5
649
138.75
649
693.75
1,200
2,400
1
2
1,561
1,259
1,561
2,518
237,547.75
G. UTILITIES
Utilities
Electricity
Water
Internet
Diesel, Fuel
Rent
Per month
6,500
1,500
1,200
2,240
6,500
Per year
78,000
18,000
14,400
26,880
78,000
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COLLEGE OF BUSINESS AND ACCOUNTANCY
TOTAL
229,280
H. PROCEDURE
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IV. SOCIO
ECONOMIC
ASPECT
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sources materials and products through to the markets where products are sold. The
company also use paper bags for packaging for the environment. Our manufacturing
company also does not produce smoke that can harm our ozone layer. We will
produce handmade products for better outcome.
B.
PROPONENTS
The company wants to help its countrymen little by little by employing people and
compensating them for their job in the most justified way possible. The company will
practice business ethics and will treat its employees fairly, setting an example to other
small businesses. The group want all of the employees to work in a safe and healthy
environment. The company promise to utilize legally qualified workers, pay them
wages which are fair and legal in their jurisdiction, and provide an environment that
complies with their legal requirements. The agreement also covers issues of time off,
free association rights, non-discrimination, environmental protection and security, and
prohibits the use of forced or slave labor, child labor, or prison. The group believe this
process assists in guarding against potential unsafe conditions, workplace injuries or
mistreatment, and also results in an overall improvement in factory efficiency and
product quality standards. The company will comply with the industrys standard of
employment such as the Labor Code of the Philippines. The companys goal is to train
its employees and inspire them to improve themselves.
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V. FINANCIAL
ASPECT
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COLLEGE OF BUSINESS AND ACCOUNTANCY
A. FINANCIAL OBJECTIVE
To have sales of 1500 units during the first year and increase of 500units for the
coming year. 2% increase of net income every year.
Financial Objective
3000
2500
2000
1500
1000
500
0
Category 1
Category 2
Category 3
Column2
B.
PROJECTED EXPENSE
Life-God Income Projected Operating Expense
Year 1
Year 2
78,000
78,780
78,000
78,780
14,400
14,144
Year 3
Rent
79,568
Electricity
79,568
Internet
14,285.44
Transportation
27,420.28
26,880
27,148.8
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COLLEGE OF BUSINESS AND ACCOUNTANCY
Advertising
61,206
Packaging
12,241.2
Office Supplies
9,029.929
Salaries
532,492.2
Total Operating Expense
815,811.94
C.
60,000
60,600
12,000
12,120
8,913.77
9,002.9
522,000
527,220
800,193
807,795.7
PROJECTED INCOME
Life-God Projected Income Statement
Year 1
Sales
P 2,509,500
Less: Sales Returns and Allowances
100,000
Net Sales
2,409,500
Less: Cost of goods Manufactured and Sold:
Raw Materials Used:
Raw Materials, beginning
Raw, Materials purchases
Raw Materials Insurance
Freight-in
Purchase Discounts
Raw Materials, ending
230,000
Direct Labor
144,000
Manufacturing Overhead
100,000
474,000
Operating expense
800,193
Gross Income
P 1,135,307
500,000
50,000
20,000
(40,000)
(300,000) P
NATIONAL UNIVERSITY
COLLEGE OF BUSINESS AND ACCOUNTANCY
Sales
P 3,346,000
Less: Sales Returns and Allowances
100,000
Net Sales
3,246,000
Less: Cost of goods Manufactured and Sold:
Raw Materials Used:
Raw Materials, beginning
Raw, Materials purchases
Raw Materials Insurance
Freight-in
Purchase Discounts
Raw Materials, ending
630,000
Direct Labor
180,000
Manufacturing Overhead
186,000
996,000
Operating expense
807,795
Gross Income
P 1,442,205
300,000
800,000
50,000
40,000
(60,000)
(500,000) P
500,000
1,500,000
150,000
60,000
(80,000)
(1,000,000)
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COLLEGE OF BUSINESS AND ACCOUNTANCY
Direct Labor
240,000
Manufacturing Overhead
190,000
1,560,000
Operating expense
815,811.94
Gross Income
P 1,606,509
D.
FLOW ANALYSIS
Life God Flow Analysis (part 1)
Cash at Start
of Month
January
February March
April
May
June
July
83,300
83,300
83,300
83,300
83,300
83,300
83,300
Cash Coming In
Sales Paid
(75%)
Collections of
Credit Sales
52,281
52,281
52,281
52,281
52,281
52,281
52,281
Loans &
transfers
Total Cash In
6,500
6,500
6,500
6,500
6,500
6,500
6,500
Wages
43,500
43,500
43,500
43,500
43,500
43,500
43,500
Utilities
11,440
100
100
100
100
100
100
Ads
5000
5000
5000
5000
5000
5000
5000
Loan payments 0
66,440
66,440
66,440
66,440
66,440
66,440
Cash at End of
226,524.75 226,524.75 226,524.75 226,524.75 226,524.75 226,524.75 226,524.75
Month
Life God Flow Analysis (part 2)
Cash at Start of
Month
August
September
October
November
December
83,300
83,300
83,300
83,300
83,300
Cash Coming In
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COLLEGE OF BUSINESS AND ACCOUNTANCY
Sales Paid (75%)
156,843.75 156,853.75
156,843.75
156,843.75
156,843.75
Collections of Credit
52,281
Sales
52,281
52,281
52,281
52,281
Total Cash In
209,664.75 209,664.75
209,664.75
209,664.75
209,664.75
Rent
6,500
6,500
6,500
6,500
6,500
Wages
43,500
43,500
43,500
43,500
43,500
Utilities
11,440
100
100
100
100
Ads
5000
5000
5000
5000
5000
Loan payments
66,440
66,440
66,440
66,440
66,440
Cash at End of
Month
226,524.75 226,524.75
226,524.75
226,524.75
226,524.75
E.
BALANCE SHEET
Balance Sheet
As of December 31, 2014 and 2015
Assets
2014
Cash and Equivalents
57,600
Accounts Receivable
351,200
Inventory
715,200
Total Current Assets
1,124,000
Plant and Equipment
491,000
Accumulated Depreciation
146,200
2015
52,000
402,000
836,000
1,290,000
527,000
166,200
360,800
Total Assets
1,468,800
1,650,800
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NATIONAL UNIVERSITY
COLLEGE OF BUSINESS AND ACCOUNTANCY
Liabilities and Owners Equity
Accounts Payable
145,600
175,200
225,000
140,000
540,200
Long-term Debt
323,432
424,612
Total Liabilities
805,032
964,812
Partners Shares
460,000
460,000
Retained Earnings
203,000
225,998
685,988
1,650,800
Balance Sheet
As of December 31, 2016
Assets
Cash and Equivalents
61,400
Accounts Receivable
Inventory
Total Current Assets
Gross Fixed Assets
Less Accumulated Depreciation
578, 042
1,287, 360
1,926, 806
1,202, 950
263,160
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NATIONAL UNIVERSITY
COLLEGE OF BUSINESS AND ACCOUNTANCY
Net Fixed Assets
Total Assets
939,790
2,866,592
524, 160
63, 808
Accruals
Total Current Liabilities
1, 650, 568
Long-term Debt
732, 432
Partners Shares
460, 000
Retained Earnings
32, 592
F.
489, 600
492, 592
2, 866, 592
FINANCIAL RATIOS
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COLLEGE OF BUSINESS AND ACCOUNTANCY
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COLLEGE OF BUSINESS AND ACCOUNTANCY
APPENDIX A
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NATIONAL UNIVERSITY
COLLEGE OF BUSINESS AND ACCOUNTANCY
AGRIPINO Y. REYES
Punong Barangay
Amount Paid: 500 PhP
O.R. NO: 006421
DATED: October 10 2016
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COLLEGE OF BUSINESS AND ACCOUNTANCY
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COLLEGE OF BUSINESS AND ACCOUNTANCY
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APPENDIX B
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COLLEGE OF BUSINESS AND ACCOUNTANCY
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Concepcion, Raiza D.
Pandi, Bulacan
09278228886/raizadcon@yahoo.com
BACHELOR OF SCIENCE IN ACCOUNTANCY
Educational Background
BACHELOR OF SCIENCE IN ACCOUNTANCY
National University
Secondary Education
CHRISTIAN ACADEMY OF PANDI
BUNSURAN 1ST PANDI, BULACAN
Personal Background
Age: 18 years old
Civil Status: Single
Birthdate: March 5, 1998
Citizenship: Filipino
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COLLEGE OF BUSINESS AND ACCOUNTANCY
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COLLEGE OF BUSINESS AND ACCOUNTANCY
Nerry, Strawberry
Quezon City
09177589090/berrynerry@gmail.com
BACHELOR OF SCIENCE IN ACCOUNTANCY
Educational Background
BACHELOR OF SCIENCE IN ACCOUNTANCY
National University
Secondary Education
CHRISTIAN ACADEMY OF PANDI
BUNSURAN 1ST PANDI, BULACAN
Personal Background
Age: 18 years old
Civil Status: Single
Birthdate: March 5, 1998
Citizenship: Filipino
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