LYCEUM OF THE PHILIPPINES UNIVERSITY CAVITE

Table of Contents

Chapter 1: Legal and Taxation Aspect

1.1 Legal Requirements 1

1.2 Taxation Aspect 8

Chapter 2: Management Aspect

2.1 Business Profile 10

2.2 Organization Structure 15
2.3 Business Policy / Regulations 23
2.4 Violations and their Respective Disciplinary Action 35
2.5 Projected Salaries 40
2.6 Strategic Plan 41

Chapter 3: Technical Aspect

3.1 Production Process 47

3.2 Process Flow Chart 48
3.3 Total Quality Management 51
3.4 Plant Layout and Size 52
3.5 Location 53
3.6 Gantt Chart 54
3.7 List of Raw Materials, Machineries, Furniture and

Fixtures, Tools, and Equipment with Corresponding 55

Costs
3.8 Machine Capacity and Supplier 76
3.9 Source of Raw Material 78
3.10 Waste Disposal Management 79

Chapter 4: Marketing Aspect

4.1 Business Description 81

4.2 Industry Profile and Analysis 81
4.3 Demand and Supply Trend 82
4.4 Study of Demand 83
4.5 Credit Analysis 90

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4.6 Marketing Plan 90

4.7 Market Analysis 91
4.8 Market Segmentation 91
4.9 Target Market 91
4.10 Market Trend 92
4.11 Positioning 93
4.12 Marketing Strategy 93
4.13 Marketing Mix 95

Chapter 5: Social and Economic Aspect

5.1 Location of the Business 98

5.2 Customer 98
5.3 Employees 99
5.4 Suppliers 100
5.5 Community 101
5.6 Government 101
5.7 SWOT Analysis 101

Chapter 6. Financial Aspect

6.1 Project Financial Requirement 106

6.2 Financial Assumptions 107
6.3 Pre-operating Statement of Financial Position 109
6.4 Pre-operating Statement of Cash Flows 110
6.5 Projected Statement of Financial Position 111
6.6 Projected Statement of Financial Performance 112
6.7 Projected Statement of Changes in Equity 113
6.8 Projected Statement of Cash Flows 114
6.9 Projected Notes to Financial Statement 115
6.10 Financial Analysis
6.10.1 Vertical Analysis 164
6.10.2 Horizontal Analysis 165
6.10.3 Financial Ratios 175
6.10.4 Payback Period 176

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Basis of Interest income rate on Time Deposit

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Basis of Salaries

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YUCASSAVA MILLING CORPORATION

A Feasibility Study Presented to

The Faculty, College of Business Administration
Lyceum of the Philippines University Cavite Campus

In Partial Fulfilment of the Requirements of the degree

Bachelor of Science in Accountancy

By
Asma, Jennilyn L.
Atienza, Fatima Elaine B.
Bautista, Clarkson F.
Fadriquela, Kim Suzanne A.
Quillosa, Leziel A.
Vidallo, Chelsea Anne A.

October 2016

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ENDORSEMENT SHEET

This Feasibility Study entitled Yucassava Milling Corporation prepared and

submitted by Jennilyn Asma, Fatima Elaine Atienza, Clarkson Bautista, Kim
Suzanne Fadriquela, Leziel Quillosa, and Chelsea Anne Vidallo in partial
fulfilment of the requirements for the degree of Bachelor of Science in Business
Administration, Major in Management Accounting, has been examined and
hereby recommended for oral defense.

Mr. Orlando Manalang

Adviser

Approved as partial fulfilment of the requirements for the degree of

Bachelor of Science in Accountancy with a grade of
__________________________.

Board of Panelists

Ms. Jizil Pacas Mr. Reynaldo San Mateo Mr. Rexieden Barrera

Mr. Reynaldo San Mateo

Associate Dean, College of Business Administration

Accepted as a partial fulfilment of the requirements for the degree of Bachelor of

Science in Business Administration, Major in Management Accounting.

Mr. Ramon C. Maniago

Executive Dean

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October 2016

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