I.

BUSINESS DESCRIPTION

A. Company Name, Address, Form of Ownership

Company Name: MasUEbi Company

Address: 2219 C.M. Recto Ave. Manila, Philippines

Form of ownership: Partnership – composed of six (6) persons. Partnerships

consist of two or more individuals who bind themselves to contribute money,

property or industry to a common fund, with the intention of dividing the profits

among themselves.

B. Statements of Mission, Vision and Goals

Mission: MasUEbi Company aims to provide the best quality products using the

finest ingredients in order to satisfy the appetites of consumers.

Vision: To widen the range of products in order to serve better and be recognized

as one of the best providers of the product Spam Musubi.

Goals:

• To provide high quality products to our customers.

• To be the preferred quick meal of students

• To be able to satisfy our consumers’ taste buds.

• To attain and maintain a good customer relationship

1
C. Nature of Operations and Product/s Being Offered

MasUEbi Company will be offering Spam Musubi, sliced spam on top of

a block of sushi rice with scrambled egg in the middle all wrapped with nori. The

company will operate from Monday to Friday.

II. EXECUTIVE SUMMARY

A. Nature of Business

Nature – Manufacturing and Retailing

Name – MasUEbi Company

Product – Spam Musubi

B. Potential Market and Sales Projection

Management

It is a partnership form of business to be managed by young entrepreneurs.

Marketing

The target market of MasUEbi Company is the University of the East community.

2
 Table 1

Short Term Sales Projection

No. of No. of
No. of No. of
Month units per units per Selling
weeks units per Total Sales
day week
Price
month
June 60 300 1 300 ₱35.00 ₱10,500.00
July 60 300 4 1,200 ₱35.00 ₱42,000.00
August 60 300 4 1,200 ₱35.00 ₱42,000.00
September 60 300 4 1,200 ₱35.00 ₱42,000.00
October 60 300 2 600 ₱35.00 ₱21,000.00

Table 2

Long Term Sales Projection

Yearly Price per Unit Total Sales

Unit Produced
2019 P45.00 18,720 ₱842,400.00
2020 50.00 24,240 ₱1,212,000.00
2021 55.00 31,440 ₱1,729,200.00

Finance

For the first year of operation the net income is ₱ 61, 673.00

3
Socio-Economic Contributions

Business and income taxes

Employment

III. MARKET RESEARCH AND ANALYSIS

A. Research Methodology and Instruments

A survey was prepared and specifically constructed with sets of question for

the chosen respondents to answer. Students were primarily chosen as respondents

but College of Business Administration was prioritized. The number of

respondents or sample size is 100 students. The respondents were instructed to

ensure all seven (7) questions to provide necessary information to the study.

Respondents of the Study

The respondents of this study were students from different year levels

inside the University of the East. All of them were from the college of Business

Administration.

Locale of the Study

This study was conducted inside the University of the East Manila

campus.

4
B. Tabulations and Interpretations of Result

Table 3

Frequency, Percentage and Rank Distribution of

Respondents According to Gender

Gender Frequency Percentage

Male 55 55%
Female 45 45%
Total 100 100%

Table 1 shows the gender of the respondents. It shows that 55% were Male and

45% were Female.

Table 4

Frequency, Percentage and Rank Distribution of

Respondents According to Age

Age Frequency Percentage

18 5 5%
19-20 72 72%
21-25 23 23%
Total 100 100%

Table 2 shows the age of the respondents. It shows that 5% of the respondents are

under 18 years old, 72% of the respondents is 19-20 years old and 23% of the

respondents are 21-25 years old.

Table 5

Frequency, Percentage and Rank Distribution of

5
 Respondents According to Course

Course Frequency Percentage

Business Management 46 46%

Financial Management 18 18%

BSA/BSAct 23 23%

Marketing Management 13 13%

Total 100 100%

Table 3 shows the percentage of the course of the respondents. It shows that 46%

of the respondents were Business Management, 18% were Financial

Management, 23% were BSA/BSAct, and 13% were Marketing Management.

6
 Table 6

Frequency, Percentage and Rank Distribution of

Respondents According to Daily Allowance

Allowance Frequency Percentage

P200 – below 38 38%

P201 – 300 29 29%

P301 – 400 22 22%

401 – above 11 11%

Total 100 100%

Table 4 shows the daily allowance of the respondents. It shows that 38% carry

P200 and below, 29% have P201 – P300, 22% bring P301 – P400, and 11% carry

P401 and above.

Table 7

Frequency, Percentage and Rank Distribution of

Respondents According to Fondness in Eating Spam Musubi

Response Frequency Percentage

Yes 86 86%
No 14 14%
Total 100 100%

Table 5 shows the percentage of the respondents who are fond in eating Spam

Musubi. It shows that 86% of the respondents have already tried Spam Musubi,

and 14% of the respondents haven’t.

7
 Table 8

Frequency, Percentage and Rank Distribution of

Respondents According to Frequency in Eating Spam Musubi

Response Frequency Percentage

Once a week 43 50%
Twice a week 27 31%
Others: (often) 16 19%
Total 86 100%

Table 6 shows the percentage of the respondents on how often the respondents eat

Spam Musubi. It shows that 43% of the respondents eat Spam Musubi once a

week, 27% of the respondents eat Spam Musubi Twice a week, and 16% of the

respondents eat Spam Musubi Often.

8
 Table 9

Frequency, Percentage and Rank Distribution of

Respondents According to Preference in eating Spam Musubi

Response Frequency Percentage

Sliced 40 47%
Wrapped 46 53%
Total 86 100%

Table 7 shows the percentage of the respondents on how the respondents prefer to

eat Spam Musubi. It shows that 47% of the respondents want a sliced Spam

Musubi, and 53% of the respondents want a wrapped Spam Musubi.

Table 10

Frequency, Percentage and Rank Distribution of

Respondents According to Factors Considered in Buying Spam Musubi

Response Frequency Percentage

Price 37 21%

Appearance 24 14%

Serving Size 36 21%

Taste 76 44%

Total 173 100%

Table 8 shows the percentage of the respondents on what factor the respondents

consider in buying Spam Musubi. It shows that 21% consider price as a factor in

buying Spam Musubi, 14% consider appearance as a factor in buying Spam

9
Musubi, 21% consider serving size in buying Spam Musubi, and 44% consider

taste as a factor in buying Spam Musubi.

Table 11

Frequency, Percentage and Rank Distribution of

Respondents According to Desired Price

Response Frequency Percentage

PHP 30 – 35 60 70%
PHP 35 – 40 17 20%
PHP 41 – 45 9 10%
Total 86 100%

Table 9 shows the percentage on how much the respondents are willing to spend

on buying Spam Musubi. It shows that 70% of the respondents are on PHP 30 –

35, 20% of the respondents are on PHP 35 – 40, and 10% of the respondents are

on PHP 41 - 45.

10
 Table 12

Frequency, Percentage and Rank Distribution of

Respondents According to Number of pieces

Response Frequency Percentage

1pc. 28 32%
2pcs. 40 47%
3pcs. 18 21%
Total 86 100%

Table 10 shows the percentage of the respondents on how many pieces they

consider in buying our Spam Musubi. It shows that 32% consider on buying 1pc;

47% consider on buying 2pcs; and 21% consider on buying 3pcs of our product

Spam Musubi.

Table 13

Frequency, Percentage and Rank Distribution of

Respondents According to Willingness to Buy Spam Musubi

Response Frequency Percentage

Yes 85 99%
No 1 1%
Total 86 100%

Table 11 shows the percentage of the respondents who are willing to buy our

proposed product “Spam Musubi”. 99% of the respondents are willing to buy our

Spam Musubi, and only 1% of the respondents are not willing to buy our Spam

Musubi.
11
A. ASSUMPTION

Short-Term

 MasUEbi Company will sell Spam Musubi at PHP 35.00 per serving.

 There will be no price increase.

12
 There will be an increase of production as the demand increases.

 MasUEbi Company aims to sell 60 units of Spam Musubi every day.

Long-Term

 MasUEbi Company will add variants and mixes in their product (i.e. cheese

flavor, teriyaki flavor and spam with bacon) to satisfy customers’ needs and

wants.

 MasUEbi Company will expand business activities outside the campus.

 The Company is open to expansions and franchising if demand increases

within a year.

B. PRODUCT DESCRIPTION

Spam Musubi is a popular snack in Hawaii. Traditionally, this sushi-style

treat is made with a slice of Spam grilled in a sweet soy sauce mixture and placed

on top of short-grain rice packed into rectangular blocks. The rice and Spam are

then wrapped with nori seaweed. It is also common to flavor the rice with sesame

seeds and to add scrambled eggs.

13
C. MARKET DESCRIPTION

Spam Musubi Company store will be located at the 3rd floor of SFC

building. The company’s target markets are the following:

a. Primary target market: Students of University of the East-Manila mostly

from College of Business Administration Students.

b. Secondary target market: Students from other colleges, senior high schools

students, faculty members, and other staff of University of the East-Manila.

Profile Target Market

UE Senior High School Students

Demographic and College Students.

18-years old and above

University of the East-Manila

Geographic
Campus

Customers who love to eat sushi

Psychographic
such as our Spam Musubi.

Table 14

Short-Term Target Market

14
 Table 15

Long-Term Target Market

Profile Target Market

Students, Teens, Adults, Working

Demographic individuals

5-years old and above

Geographic Outside UE Campus

Customers who want a simple but

Psychographic
delightful sushi.

D. COMPETITION ANALYSIS

MasUEbi Company’s Spam Musubi is delicious, delightful and tasty

because of the ingredients used in making it. But the company is aware of the

competitors of this kind of product.

Direct Competitor

MasUEbi Company’s direct competitors will be the products of other

companies of Entrepreneurial Venture Students of UE-Manila College of

Business Administration.

15
 Name Product Price Location

EV Students N/A N/A N/A

Indirect Competitor

MasUEbi Company’s indirect competitors are the different businesses that

offer the same product, Spam Musubi.

Name Product Price Location

Don Bao Spam Musubi PHP 110 Pasig City

Cafe Shibuya Spam Musubi PHP 295 Ortigas City

E. MARKETING STRATEGIES

a. Product

Brand Name and Logo

Figure 1

16
 MasUEbi will be the name of the company. The idea of the company

name came from the product itself which is a Spam Musubi. The logo itself will

also help the consumer to easily identify what the company is selling.

Packaging

Figure 2

Uniqueness of the Product

The product will simply be positioned in the minds of the buyer after they

taste our product, see or hear the company name and logo and tagline “MasueBIG

⦁ MaSUELIT ⦁ MASUERAP” which is really catchy. Spam Musubi is very

convenient and perfect on-the-go snack on a very low price. The MasUEbi

company will ensure that every single piece of the product will consistently be

delicious and worth the price.

Product Positioning

The company wants to convey to the target market that the company offers

not just an ordinary Musubi, but a Musubi with only the best ingredients that will

satisfy the consumers’ appetite.

17
b. Price

Table 16

Short Term

Pricing Strategy

Description Unit Cost

Direct Material 17.35

Indirect Materials 1.17

Overhead 0.65

Direct Labor 0.30

Indirect Labor 0.33

TOTAL COST/SERVING 19.80

Mark-Up 76.77% 15.20

Total Selling price 35.00

18
c. Placement

Short-Term

The MasUEbi Company will be located at the Entrepreneurial Venture

room for short term period. It is located at the 3rd floor of the SFC building of the

University of the East-Manila, College of Business Administration. The

Entrepreneurial Venture room is where the products will be made, sold and

distributed. The product will be sold to students and university employees.

Figure 3

Long Term

The MasUEbi Company will have a stall located in different places such

as LRT Legarda Station, SM Mall of Asia to provide delicious food for the

shoppers, tourist, and workers, and lastly inside the Laperal Recto near

Universities and Colleges such as San Sebastian College – Recoletos, San Beda

University and Centro Escolar University.

19
d. Promotions

MasUEbi Company will be using the strategies listed below for selling the

Spam Musubi:

 Personal/Direct Selling – there will be sales personnel to sell the product to

the potential customers.

 Partnership – the company may work with co-EV students who are selling

meal food, convenience store, and some restaurants outside the campus (e.g.

establishments who serve Japanese food).

 Events – the company may consider accepting invitation from event

organizers inside and outside the school for product selling (e.g. student

activities and seminars).

 Discount – the company will offer PHP10 less when the customers will buy 4

pieces of Spam Musubi.

 Social Media Sites – the use of facebook, twitter, and instagram will help the

company to easily advertise the product and to be more accessible to the

consumers.

 Official Hash tags – by using the official hash tags #MASUEBI and

#MasUEbilicious, the consumers can easily search and see the daily updates

on social media sites of the company.

20
 Facebook Twitter Instagram

Figure 4 Figure 5 Figure 6

F. Sales Projection

Table 17

Short Term Sales Projection

No. of No. of
No. of No. of
Month units per units per Selling
weeks units per Total Sales
day week
Price
month
June 60 300 1 300 ₱35.00 ₱10,500.00
July 60 300 4 1,200 ₱35.00 ₱42,000.00
August 60 300 4 1,200 ₱35.00 ₱42,000.00
September 60 300 4 1,200 ₱35.00 ₱42,000.00
October 60 300 2 600 ₱35.00 ₱21,000.00
The total production of Spam Musubi is 60 per day. Each member has to

sell 10 units each per day. For the month of June, the production will only be 300.

For the month of October, the total production will be 600. While the rest of the

months, July, August, and September will produce 1,200. The total sales for the

21
month of June will be PHP 10,500 and for the month of October will be PHP

21,000. The total sales for the rest of the month will be PHP 42,000.

22
 Table 18

2019

No. 30%
No. of 30% No. of
of increase
units increase No. of units
Month units in Total Sales
per in units weeks per
per Selling
day per day month
Price
week
January 60 78 390 4 1,560 ₱45.00 ₱70,200.00
February 60 78 390 4 1,560 ₱45.00 ₱70,200.00
March 60 78 390 4 1,560 ₱45.00 ₱70,200.00
April 60 78 390 4 1,560 ₱45.00 ₱70,200.00
May 60 78 390 4 1,560 ₱45.00 ₱70,200.00
June 60 78 390 4 1,560 ₱45.00 ₱70,200.00
July 60 78 390 4 1,560 ₱45.00 ₱70,200.00
August 60 78 390 4 1,560 ₱45.00 ₱70,200.00
September 60 78 390 4 1,560 ₱45.00 ₱70,200.00
October 60 78 390 4 1,560 ₱45.00 ₱70,200.00
November 60 78 390 4 1,560 ₱45.00 ₱70,200.00
December 60 78 390 4 1,560 ₱45.00 ₱70,200.00
Total 18,720 ₱45.00 ₱842,400.00

January 2019 up to December 2019 will be the MasUEbi company’s first

year in the industry and the first year in producing spam Musubi. The company’s

product is still being recognized as a tasty and delicious snack in the market with

the help of promotional strategies. There will be a thirty percent (30%) increase in

producing spam Musubi. The MasUEbi company will operate five (5) times a

23
week with the quota of producing three hundred ninety (390) servings, the price

will increased to PHP 45.00

24
 Table 19

2020

10 %
No. of No.
30%
No. of No. of increase
increase units of
Month units units in
in units per week
Selling
Total Sales
per day per day per
week s
Price
month
₱50.0
January 78 101 505 4 2,020 ₱101,000.00
0
₱50.0 ₱101,000.00
February 78 101 505 4 2,020
0
₱50.0 ₱101,000.00
March 78 101 505 4 2,020
0
₱50.0 ₱101,000.00
April 78 101 505 4 2,020
0
₱50.0 ₱101,000.00
May 78 101 505 4 2,020
0
₱50.0 ₱101,000.00
June 78 101 505 4 2,020
0
₱50.0 ₱101,000.00
July 78 101 505 4 2,020
0
₱50.0 ₱101,000.00
August 78 101 505 4 2,020
0
₱50.0 ₱101,000.00
September 78 101 505 4 2,020
0
October 78 101 505 4 2,020 ₱50.0 ₱101,000.00

25
 0
₱50.0 ₱101,000.00
November 78 101 505 4 2,020
0
₱50.0 ₱101,000.00
December 78 101 505 4 2,020
0
₱50.0 ₱1,212,000.0
Total 24,240
0 0
Table 20

2021

10 %
30%
No. of
No. of No. of increase
increase units No. of
Month units
in units weeks
units in
per Total Sales
per day per Selling
per day
week Price
month
January 101 131 655 4 2,620 ₱55.00 ₱144,100

February 101 131 655 4 2,620 ₱55.00 ₱144,100

March 101 131 655 4 2,620 ₱55.00 ₱144,100

April 101 131 655 4 2,620 ₱55.00 ₱144,100

May 101 131 655 4 2,620 ₱55.00 ₱144,100

June 101 131 655 4 2,620 ₱55.00 ₱144,100

July 101 131 655 4 2,620 ₱55.00 ₱144,100

August 101 131 655 4 2,620 ₱55.00 ₱144,100

September 101 131 655 4 2,620 ₱55.00 ₱144,100

October 101 131 655 4 2,620 ₱55.00 ₱144,100

November 101 131 655 4 2,620 ₱55.00 ₱144,100

December 101 131 655 4 2,620 ₱55.00 ₱144,100

Total 31,440 ₱55.00 ₱1,729,200

26
27
 Table 21

Long Term Sales Projection

Yearly Price per Unit Total Sales

Unit Produced
2019 P45.00 18,720 ₱842,400.00
2020 50.00 24,240 ₱1,212,000.00
2021 55.00 31,440 ₱1,729,200.00

G. Future Plans

 MasUEbi Company will consider putting up a small stall outside the University to

cater more customers.

 MasUEbi Company also considers being open for franchising in the future.

 MasUEbi Company has a product launching and provides press release for media

invites.

 MasUEbi Company will continue its production and new products will also be

introduced in the market.

 MasUEbi Company intends to build a well-known product line for the customers

inside and outside the campus.

28
Technical Aspect

29
A. ASSUMPTIONS

Short term

 MasUEbi Company will equally distribute the responsibilities in order to

achieve the goals set by the company.

 The company will operate from Monday to Friday, from 9 -12 pm

 The company will increase or decrease the production depending on customer

demand during the 4-month period.

Long term

 The company will introduce other varieties of meals such as cheese flavored

Spam Musubi and Spam Musubi with Baon

 MasUEbi Company will operate Monday to Friday, from 11am - 6pm.

 The company will annually increase its long term production by 30% on 2019,

2020 and 2021.

 The company will buy additional equipment for the increase in production.

 MasUEbi Company will open in places like Laperal Recto

B. Process/Operations Design

a. Type of Operation

MusUEbi Company will be a manufacturing – selling business. The

company will only accept transaction on a cash basis and accepts orders.

30
b. Production Schedule

Table 22

Production No. of Daily Units Weekly Monthly

Hours (M-F) workers in Units Units

production

4 hours/ a day 6 60 300 1,200

c. Operating Hours

Table 23

Short-Term Operation (June 2018 – October 2018)

TIME ACTIVITY NUMBER OF TIME

9:00 AM – 9:10 AM Preparation 10 minutes
9:10 AM –11:40 PM Full Operation 2 and 30 minutes
11:40 AM -12:00 NN Closing 20 minutes
Total Operation Time 3 Hours

31
d. Technology

1. Equipment

Table 24

Picture Description Supplier Unit Quantity Total

Cost Cost
Electric Stove

Used to Lazada ₱610.00 1 ₱610.00

cook spam
.com.ph
and egg.

Rice Cooker
Used to
Lazada.c ₱600.00 1 ₱600.00
cook the
om.ph
sticky rice.

Total ₱1210.00

32
2. Kitchen Tools and Supplies

Table 25

Picture Description Supplier Unit Quantity Total Cost

Cost
Knife
Used to slice Divisoria

spam Market ₱30.00 1 ₱ 30.00

Used to cook Divisoria ₱250.00 2 ₱500.00
Frying Pan
the spam and Market

scrambled egg

Used to mix Divisoria ₱35.00 1 ₱35.00

Mixing
and season the Market
Bowl
sticky rice

Used to slice Divisoria ₱35.00 1 ₱35.00

Chopping
spam Market
Board

33
 Used to Divisoria ₱50.00 1 ₱50.00
Measuring
measure Market
Spoon
seasoning

ingredients

Used to cut the Divisoria ₱35.00 1 ₱35.00

Kitchen
nori Market
Scissors

Storage Bin Used to store Divisoria ₱60.00 2 ₱120.00

the finished Market

products

during the

selling process
Total ₱ 805.00

34
3. Office Supplies

Table 26

Picture Description Supplier Unit Quantit Total

Cost y Cost
Columnar

NotenBook

Used to National

record sales, Bookstore ₱35.00 1 ₱35.00

inventory, etc.

Ball pen

Used to get

the write National

down the Bookstore ₱6.00 2 ₱12.00

sales,

inventory, etc.
Calculator

Used for

calculating National

total sales and Bookstore ₱50.00 1 ₱50.00

inventory

35
Time Card Used to National ₱ 20.00 1 ₱ 20.00

monitor the Bookstore

staff’s

attendance.

Total ₱117.00

36
4. Manufacturing Supplies

Table 27

Picture Description Supplier Unit Quantity Total

Cost Cost
Plastic Gloves

Used to cover Divisoria

(Pack) hands Market ₱30.00 1 ₱30.00

Hand soap Used to clean

hands before

and after Super 8 ₱20.00 2 ₱40.00

production
Dishwashing Used for

Soap removing food

from used Super 8 ₱50.00 1 ₱50.00

dishes and

tableware
Sponge Used for

cleaning the Super 8 ₱10.00 2 ₱20.00

production area

Rags Used for

cleaning the

production area Divisoria ₱10.00 3 ₱ 30.00

Market

37
 Hairnet Used to

organize the Divisoria ₱10.00 6 ₱ 60.00

hair to avoid Market

distraction and

getting hair on

the food

Used to prevent Divisoria

Apron the spilling of Market

fillings and ₱30.00 6 ₱ 180.00

other liquid

ingredient
Reusable Face Used to avoid Divisoria

Mask unsanitary Market

accident and
₱15.00 6 ₱90.00
maintenance of

standard of

cleanliness in

production

Garbage Bags Used to gather Divisoria ₱30.00 1 ₱30.00

(Pack) trashed Market

produced

during

production

38
Broom Used to sweep Divisoria ₱50.00 1 ₱50.00

trash that may Market

have fallen on

the ground

Dust Pan Used to collect Divisoria ₱40.00 1 ₱40.00

trash that is Market

swept

Total ₱740 .00

39
C. TIME & MOTION STUDY AND CAPACITY ASSESSMENT

Table 28

Procedure: Cooking the Ingredients

a. Preparation

Procedure Duration Picture

Preparation of all
5
materials

b. Rice

Procedure Duration Picture

Using the rice cooker,

10 minutes
cook the sticky rice

Stir the rice into the

mixing bowl while
carefully adding soy 10 minutes
sauce, oyster sauce,
sushi vinegar, and sugar
until the sugar dissolves
d. Spam

Procedure Duration Picture

40
 Slice the spam to 10
2 minutes
pieces

Cook the spam using

3 minutes
low heat

e. Egg

Procedure Duration Picture

Mix eggs into the

mixing bowl while 1 minutes

adding a pinch of salt

Using low heat, pour

4 minutes
mixture on to the pan

f. Musubi

Procedure Duration Picture

41
 Using a mold shape the

sticky rice while adding

3 minutes
a sheet of egg and spam

and wrap with nori

Place the finished

product in packaging 2 minutes

and seal
TOTAL 40 Minutes

Capacity Assessment

MasUEbi Company is going to produce 60 pieces of Spam Musubi per

day. The production may vary because of the time framework of the month. In

short-term period production will run for 3 hours and which starts at 9:00 am up

to 12:00 pm and goes from Monday to Friday. There will be 5 minutes for

preparing ingredients, 35 minutes for production; 120 minutes for selling the

finish products and last there will be 20 minutes for the closing.

42
D. PRODUCTION SCHEDULE

Table 29

Short-Term Operation (June – October)

No. of
No. of
units No. of No. of
Month units per Selling Total
per weeks units per
week Price Sales
day month
June 60 300 1 300 ₱35.00 ₱10,500.00
July 60 300 4 1,200 ₱35.00 ₱42,000.00
August 60 300 4 1,200 ₱35.00 ₱42,000.00
September 60 300 4 1,200 ₱35.00 ₱42,000.00
October 60 300 2 600 ₱35.00 ₱21,000.00

Table 30

Long-Term Operation

Yearly Price per Unit Total Sales

Unit Produced
2019 P45.00 18,720 842,400.00
2020 50.00 24,240 1,212,000.00
2021 55.00 31,440 1,729,200.00

43
 Table 31

2019 Sales Projection

No. of
30%
No. of No. of
increase units No. of
Month units units Selling
in units per weeks Total Sales
per day per
per day Price
week
month
January 60 78 390 4 1,560 ₱45.00 ₱70,200.00
February 60 78 390 4 1,560 ₱45.00 ₱70,200.00
March 60 78 390 4 1,560 ₱45.00 ₱70,200.00
April 60 78 390 4 1,560 ₱45.00 ₱70,200.00
May 60 78 390 4 1,560 ₱45.00 ₱70,200.00
June 60 78 390 4 1,560 ₱45.00 ₱70,200.00
July 60 78 390 4 1,560 ₱45.00 ₱70,200.00
August 60 78 390 4 1,560 ₱45.00 ₱70,200.00
Septembe
60 78 390 4 1,560 ₱45.00 ₱70,200.00
r
October 60 78 390 4 1,560 ₱45.00 ₱70,200.00
November 60 78 390 4 1,560 ₱45.00 ₱70,200.00
December 60 78 390 4 1,560 ₱45.00 ₱70,200.00
₱842,400.0
Total 18,720 ₱45.00
0

44
 Table 32

2020 Sales Projection

30%
No. of No. of No. of
increase No. of Sellin
Month units units per units
in units weeks g Total Sales
per day per day week per

month Price
January 78 101 505 4 2,020 50.00 101,000.00
February 78 101 505 4 2,020 50.00 101,000.00
March 78 101 505 4 2,020 50.00 101,000.00
April 78 101 505 4 2,020 50.00 101,000.00
May 78 101 505 4 2,020 50.00 101,000.00
June 78 101 505 4 2,020 50.00 101,000.00
July 78 101 505 4 2,020 50.00 101,000.00
August 78 101 505 4 2,020 50.00 101,000.00
September 78 101 505 4 2,020 50.00 101,000.00
October 78 101 505 4 2,020 50.00 101,000.00
November 78 101 505 4 2,020 50.00 101,000.00
December 78 101 505 4 2,020 50.00 101,000.00
1,212,000.
Total 24,240 50.00
00

Table 33

2021 Sales Projection

Month No. of 30% No. of No. of

increase in weeks
units units No. of
units per
Sellin Total
per day per week units

45
 per g
day Sales
month Price
January 101 131 655 4 2,620 55.00 144,100
February 101 131 655 4 2,620 55.00 144,100
March 101 131 655 4 2,620 55.00 144,100
April 101 131 655 4 2,620 55.00 144,100
May 101 131 655 4 2,620 55.00 144,100
June 101 131 655 4 2,620 55.00 144,100
July 101 131 655 4 2,620 55.00 144,100
August 101 131 655 4 2,620 55.00 144,100
September 101 131 655 4 2,620 55.00 144,100
October 101 131 655 4 2,620 55.00 144,100
November 101 131 655 4 2,620 55.00 144,100
December 101 131 655 4 2,620 55.00 144,100
1,729,20
Total 31,440 55.00
0

46
E. Total Production Cost/Unit Cost

Table 34

Measurement per Estimated Cost

Direct Materials Price
Serving per Serving
Spam (340g) 120.00 34g 12.00
Sticky rice (500g) 25.00 50g 2.50
Nori ( 1 sheet) 6.00 1/20 sheet 0.30
Oil (45 ml) 2.70 4.5 ml 0.27
Vinegar (60 ml) 7.20 6 ml 0.72
Soy Sauce (60 ml) 1.80 6 ml 0.18
Sugar (100g) 6.00 10g 0.60
Oyster Sauce (60 ml) 4.80 6 ml 0.48
TOTAL 173.50 17.35
Indirect Materials
Wax Wrapper 7.70 1 pc 0.77
Sticker 4.00 1 pc 0.40
TOTAL 11.70 1.170

47
F. Break-even Point

Break-even Analysis

Total ¿ Cost ¿
Break-even Point = Selling Price− Average Variable Cost

3325.33
Break-even Point =
35.00−19.50

3325.33
Break-even Point =
15.50

Break-even Point = 215 units

The break-even point is 215. The MasUEbi Company should produce and

sell more than 198 orders of Spam Musubi monthly in order to gain profit in the

business.

G. Future Plans

 Increase in production upon business expansion

 Transitioning from partnership into a corporation.

 Purchasing more tools and equipment’s for company production.

48
 Proponents are also planning on having more investors for the company upon

its expansion.

ORGANIZATIONAL -
MANAGEMENT
ASPECT

49
Organizational-Management Aspect

A. Assumptions

Short-term

 MasUEbi is a kind of company that is partnership in nature

 Compensation of the workers will be given on a monthly basis.

 All employees are to work for an equal number of hours per day.

Long-term

 The company will consider hiring employees/staff/crew after a year.

 The company will operate five days a week.

 The company may consider transferring location after a year.

 The company may consider opening kiosks in other location.

 The company may consider inviting additional investors.

B. Brief Profile of Owners

Below are the brief descriptions of the owners of MasUEbi Company:

50
Name: De Guzman, Yves Armin G.
Address: 720-A Carola St. Sampaloc Manila
Course: BSBA BMG
Contact Number: 09959587421
Email Address: yvesdeguzman007@gmail.com
Designation: General Manager

Name: Mondigo, Sherry Glenn F.

Address: 71 Hereford St. Project 8, Quezon City
Course: BSBA BMG
Contact Number: 09288536749
Email Address: sherryyymondigo@gmail.com
Designation: Financial Manager

Name: Soriano, Ian Christian O.

Address: 2202 Mindanao Ave Sampaloc Manila
Course: BSBA BMG
Contact Number: 09179951263
Email Address: ic.soriano.3@yahoo.com
Designation: Marketing Manager

51
 Name: Baysic, Matthew Edison O.
Address: 17 C. Leyva, San Juan City, Manila
Course: BSBA MK
Contact Number: 09498332804
Email Address: matthewbaysc@gmail.com
Designation: Production Staff

Name: Madriaga, Clinton D.

Address: 120 Chico St. Alabang Hills Village,

Muntinlupa City
Course: BSBA MK
Contact Number: 09279675188
Email Address: sallians_12@yahoo.com
Designation: Production Staff

Name: Torres, Azaleah Joy Kwinzell A.

Address: 10 Tavera Street Santol Quezon City
Course: BSBA BMG
Contact Number: 09272796264
Email Address: azaleaht@yahoo.com
Designation: Production Staff

C. Organization and Job Analysis

1. Organizational Structure

52
 General Manager
De Guzman,
Yves Armin G.

Marketing Staff Finance Staff

Production Staff Production Staff Production Staff
Soriano, Ian Mondigo, Sherry
Baysic, Matthew Madriaga, Torres, Azaleah Christian O. Glenn F.
Edison O. Clinton D. Joy Kwinzell A.

Figure 7

2. Human Resource Plan

Table 35

Position Coun Job Description Job Specification

t
General 1  Responsible for making all  Must be a Business

Manager major management decisions. Administration graduate or any

 Manages the daily operation of equivalent.

the company.  Must have a good leadership,

 Leads all the employees in critical thinking and

overall activities of the communication skills.

company.  Must be responsible and

 Assigns the work schedule and hardworking.

quota for each of employee.  Must have excellent

interpersonal skills, verbal and

excellent written

communication skills.
Financial 1  Prepares financial statements of Must be a Business

Manager the company. Administration graduate or any

53
  Records all the financial equivalent.

transactions involve in the  Must be knowledgeable in

company. accounting.

 Manages the budget of the  Must be accountable and

company. trustworthy.

 Monitors the financial  Must have good analytical and

performance of the company. critical thinking skills.

Marketing 1  Formulates and implements  Strong effective communicator

Manager effective and efficient market  Must be knowledgeable on

strategy. strategic increase of the

 Monitors and analyzes major company’s sales.

changes in the demand of the  Expert in internet and social

product. media strategy with a

 Manages the company’s demonstrated track record.

promotional strategies.

 Finds ways to improve the

product and increase the

profitability.
Productio 1  Ensures product quality.  Must be well-trained in

n Staff  Follows production schedule. preparing the product.

 Buys ingredients and other  Must be physically fit to

materials needed in production. handle food in workplace.

3. Compensation Plan

54
Short Term

Table 36

Direct Labor

Position Daily Rate Unit Cost

Production Staff ₱6.00 ₱0.10

Production Staff ₱6.00 ₱0.10

Production Staff ₱6.00 ₱0.10

Total ₱18.00 ₱0.30

55
 Production Production Production
Position Total
Staff Staff Staff

Daily Rate ₱6.00 ₱6.00 ₱6.00 ₱18.00

Weekly ₱30.00 ₱30.00 ₱30.00 ₱90.00

July ₱120.00 ₱120.00 ₱120.00 ₱360.00

August ₱120.00 ₱120.00 ₱120.00 ₱360.00

September ₱120.00 ₱120.00 ₱120.00 ₱360.00

October ₱60.00 ₱60.00 ₱60.00 ₱180.00

Table 37

Indirect Labor

Position Daily Rate Unit Cost

General Manager ₱8.00 ₱0.13

Marketing Staff ₱6.00 ₱0.10

Financial Staff ₱6.00 ₱0.10

Total ₱20.00 ₱0.33

56
 General Financial Marketing
Position Total
Manager Staff Staff

Daily Rate ₱8.00 ₱6.00 ₱6.00 ₱20.00

Weekly ₱40.00 ₱30.00 ₱30.00 ₱100.00

July ₱160.00 ₱120.00 ₱120.00 ₱400.00

August ₱160.00 ₱120.00 ₱120.00 ₱400.00

September ₱160.00 ₱120.00 ₱120.00 ₱400.00

October ₱80.00 ₱60.00 ₱60.00 ₱200.00

Table 38

Long Term

Daily Monthly
Position Weekly Rate Annual
Rate Rate

General
₱300.00 ₱1,500.00 ₱6,000.00 ₱72,000.00
Manager

Finance Staff ₱200.00 ₱1,000.00 ₱4,000.00 ₱48,000.00

Marketing
₱200.00 ₱1,000.00 ₱4,000.00 ₱48,000.00
Staff

Production
₱200.00 ₱1,000.00 ₱4,000.00 ₱48,000.00
Staff

Production
₱200.00 ₱1,000.00 ₱4,000.00 ₱48,000.00
Staff

57
 Production
₱200.00 ₱1,000.00 ₱4,000.00 ₱48,000.00
Staff

Total ₱1,300.00 ₱6,500.00 ₱26,000.00 ₱312,000.00

D. General Policies

 Good manners and behavior must be observed at all times.

 Employees must perform their designated tasks regularly.

 Employees are expected to be punctual and report to work all the time.

 Instances when employees unable to work as scheduled, they should notify

their co-workers as soon as possible in advance of the anticipated absence.

 Employees must follow the rules, policies and regulations.

 No work, no pay policy.

58
Attendance Policies

 No work, no pay

 All workers must be on time

 Showing up 15 minutes after scheduled shift is considered tardy

 Committing 3 tardiness is will be considered as 1 absent

 Tardiness / absent will result to double quota

Production Policies

 Maintain the cleanliness of working place and all the products.

 All workers during work time must wear hair net, gloves and apron.

 Proper way of packaging the products must be observed at all times.

Administrative Policies

 All major transactions must be checked by the general manager.

 Production head should observe each of the products to be made every day.

 The finance head should always check the financial statement and keep track

of receipts.

Market Policies

 Employees must excel in public relation.

 Implement different marketing strategies to attract return of customers.

59
E. Implementation Plan

Figure 8

Gantt Chart

Activities June July August September October

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4
Capital
Contribution
Opening of
Savings
Account
Registration
of Business
Acquisition
of
Equipment
Promotion
Purchase of
Raw
Materials
Start of
Business
Monthly
Financial
Report
Payment of
Wages
Liquidation

60
F. Future Plans

1. Company may consider expansion.

2. Business expansion needs more workers, company will consider hiring staff

and line managers to support the expansion of the business.

3. Company may consider transfer of location after a year.

4. Providing additional seminar program for all the line managers of the

organization on how to manage their respective departments.

61
FINANCIAL
ASPECT

62
A. Assumption

Short Term (July 2018 – October 2018)

1. MasUEbi Company will have a total contribution of ₱ 18,602.17. Each member

will contribute ₱ 3,100.36.

2. The product will be sold at ₱35.00 each.

3. MasUEbi Company will sell all products only by cash basis payment

4. The company will purchase materials and equipment only by cash basis payment

5. Allowances and compensations will be paid at the end of each month

6. All finances will be computed at the end of each day of the operation

7. The company will open a savings account at PNB with a minimum balance of

₱10,000.00.

8. The partners will share the net profit and losses equally.

Long term (3 year operation)

1. Profits and losses of the company will be shared equally by the members

2. MasUEbi Company will pay the required annual tax

3. MasUEbi Company will increase the price of its long term production in relation

to the inflation rate.

4. MasUEbi Company will increase the selling price of the product from ₱35.00 to

₱45.00 on 2019, ₱50.00 on 2020, and ₱55.00 on 2021.

5. MasUEbi Company will increase the cost of goods sold from ₱88,815.00 to

₱423,888.00 on 2019, ₱432,632.00 on 2020 and 2021.

6. The MasUEbi Company will have a 50% withdrawal from net income to pay for

tax and other expenses.

63
B. Project Cost and Allocation of Funds

MasUEbi Company
Projected Capital Requirement (Total Investment Cost)
For the period of June 2018

Fixed Capital
Equipment (schedule A) ₱ 1,210.00

Variable Capital
Cash
Requirement for 5 days:
Production Costs (schedule B) ₱ 21,864.00
Depreciation (403.33)
Rent & Utilities (schedule C) 700.00
Salaries (schedule D) 760.00
₱ 22,920.67
x 5/20 days ₱ 5,730.17
Bank Deposit 10,000.00
₱
Total Working Capital 15,730.17
Pre-operating Expenses:
Tools and Materials (schedule
₱ 922.00
E)
Supplies (schedule F) ₱ 740.00 ₱ 1,662.00
Total Variable Capital ₱ 17,392.17
Projected Capital Requirement ₱18,602.17

64
C. Financial Plan / Sourcing of Funds

MasUEbi Company has six (6) partners who will equally share all profits and

losses incurred by the business. All Partners will contribute ₱ 3,100.36 to

accumulate the total capital amounting to ₱ 18,602.17.

Table 39

Partners Capital Contribution

De Guzman, Yves Armin G. ₱ 3,100.36
Mondigo, Sherry Glenn F. ₱ 3,100.36
Soriano, Ian Christian O. ₱ 3,100.36
Baysic, Matthew Edison O. ₱ 3,100.36
Madriaga, Clinton D. ₱ 3,100.36
Torres, Azaleah Joy Kwinzell A. ₱ 3,100.36
TOTAL ₱ 18,602.17

65
 Table 40

Capital Requirement Schedule

Schedule A

(Equipment)

Equipment Unit Cost Quantity Total Cost

Electric Stove ₱610.00 1 ₱610.00
Rice Cooker ₱600.00 1 ₱600.00
Total ₱160.00 ₱1,210.00

66
 Table 41

Schedule B

(Production Cost)

Direct Unit Cost Per Day Per Week Per Month

Materials
Spam ₱12.00 ₱720.00 ₱3,600.00 ₱14,400.00
Sticky Rice ₱2.50 ₱150.00 ₱750.00 ₱3,000.00
Nori ₱0.30 ₱18.00 ₱90.00 ₱360.00
Oil ₱0.27 ₱16.20 ₱81.00 ₱324.00
Vinegar ₱0.72 ₱43.20 ₱216.00 ₱864.00
Soy Sauce ₱0.18 ₱10.80 ₱54.00 ₱216.00
Sugar ₱0.60 ₱36.00 ₱180.00 ₱720.00
Oyster Sauce ₱0.48 ₱28.80 ₱144.00 ₱576.00
TOTAL ₱17.05 ₱1,023 ₱5,115.00 ₱20,460.00
Indirect
Materials
Wax Wrapper ₱0.77 ₱46.20 ₱231.00 ₱924.00
Sticker ₱0.40 ₱24.00 ₱120.00 ₱480.00
TOTAL ₱1.17 ₱70.20 ₱351.00 ₱1,404
TOTAL ₱18.22 ₱1,093.20 ₱5,466.00 ₱21,864.00
PRODUCTION
COST

Table 42

Schedule C

(Rent & Utilities)

67
 Cost
Rent ₱500.00
License Fees ₱200.00
TOTAL ₱700.00

68
 Table 43

Schedule D

(Salaries)

Position No. of Daily Weekly Monthly

Personnel Rate Rate Rate

General 1 ₱8.00 ₱40.00 ₱160.00

Manager

Marketing Staff 1 ₱6.00 ₱30.00 ₱120.00

Financial Staff 1 ₱6.00 ₱30.00 ₱120.00

Production Staff 3 ₱6.00(3) ₱30.00(3) ₱120.00(3)

TOTAL 6 ₱38.00 ₱190.00 ₱760.00

69
 Table 44

Schedule E

(Tools & Materials)

Description Cost

Kitchen Tools and Supplies ₱805.00

Office Supplies ₱117.00

TOTAL ₱922.00

Table 45

Schedule F

(Supplies)

Description Cost

Manufacturing Supplies ₱740.00

TOTAL ₱740.00

70
 Table 46

Depreciation

Depreciation Long-Term Useful Life Short Term Useful Life

Electric Stove ₱610.00 ₱610.00

36 months 3 months

= ₱16.94 = ₱203.33
Rice Cooker ₱600.00 ₱600.00

36 months 3 months

= ₱16.67 = ₱200.00
Total ₱33.61 ₱403.33

71
D. Projected Financial Statement (Short – Term)

MasUEbi Company
A. Projected Statement of Income
For the Period Ending October 2018

Jun Jul Aug Sep Oct TOTAL

Sales 10,500 42,000 42,000 42,000 21,000 157,500
Less: Cost of Goods 5, 23, 23, 23, 11,
Sold 921 684 684 684 842 88,815
Gross Profit 4,579 18,316 18,316 18,316 9,158 68,685
Less: Operating
Expenses
Utilities 500 500 500 500 500 2,500
Salaries 190 760 760 760 380 2,850
Pre-operating
Supplies 1,662 1,662
Total Operating 2, 1, 1, 1,
Expense 352 260 260 260 880 7,012
2, 17, 17, 17, 8,
Net Income (Loss)
227 056 056 056 278 61,673

Sales – Refer to 1.1 Sales Projection

Cost of Goods Sold – Refer to 1.2 Schedule of Cost of Goods Sold

Operating Expenses – Refer to 1.3 Schedule of Operating Expenses

72
 Table 47

1.1 Sales Projection

Monthly Sales Report (June-October)

Month Selling price per unit Unit Produced Total Sales

June ₱35.00 300 ₱10,500.00
July ₱35.00 1200 ₱42,000.00
August ₱35.00 1200 ₱42,000.00
September ₱35.00 1200 ₱42,000.00
October ₱35.00 600 ₱21,000.00
Total 4,500 ₱ 157,500.00

Table 48

1.2 Schedule of Cost of Goods Sold

Manufacturing

Cost June July August September October

₱5205.0 ₱20820.0 ₱20820.0 ₱20820.0 ₱10410

0 0 0 0
Direct materials
₱90.00 ₱360.00 ₱360.00 ₱360.00 ₱180.00
Direct Labor
Factory Overhead ₱626.00 ₱2504.00 ₱2504.00 ₱2504.00 ₱1252.00

₱5921.0 ₱23684.0 ₱23684.0 ₱23684.0 ₱11842.0

Total Cost of Goods
0 0 0 0 0
Sold
Table 49

1.3 Schedule of Operating Expense

June July August Septembe October

73
 r
Rent & Utilities ₱500.00 ₱500.00 ₱500.00 ₱500.00 ₱500.00

Expense
Salaries Expense ₱190.00 ₱760.00 ₱760.00 ₱760.00 ₱380.00
Supplies Expense ₱740.00
Tools and ₱922.00

Materials Expense
TOTAL ₱2,352.0 ₱1,260.0 ₱1,260.0 ₱1,260.00 ₱880.00

0 0 0

MasUEbi Company
B. Projected Statement of Cash Flow
For the Period Ending October 2018

Net Income After Tax 43,839.20

Add: Depreciation 403.33
Total 44,242.53
Capital Investment 18,602.17
Accruals – Utilities 500.00
Equipment (1,210.00)
Ending Cash Balance 62,134.70

74
 MasUEbi Company
C. Projected Statement of Financial Position
As of October 2018

ASSETS
Current Assets
Cash on Hand and in Bank 62,134.70
Non-Current Assets
Equipment 1,210.00
Less: Accumulated Depreciation
403.33 806.67
Total Assets 62,941.37
LIABILITIES AND
EQUITY

Liabilities - Accrued Utilities 500.00

Capital Beginning Balance 18,602.17
Net Income after Tax - June to October 2014 43,839.20 62,441.37
Total Liabilities & Equity 62,941.37

75
76
Projected Financial Statement (Long – Term)

MasUEbi Company

Projected Statement of Comprehensive Income

For the Fiscal Years Ended 2019 to 2021

2019 2020 2021

842,400.00 1,212,000.0 1,729,200.0

Sales
0 0
432,888.00 432,632.0 432,632.0
Less: Cost of Goods Sold
0 0
409,512.00 779,368.0 1,296,568.0
Gross Profit
0 0
Less: Operating Expenses
Utilities 6,000.00 6,000.00 6,000.00
Salaries 168,000.00 168,000.0 168,000.0

0 0
Pre-operating 1,661.00
Permits and Taxes 3,000.00 3,000.00
Tools and Materials 1,115.85 1,158.25
36,000.00

Rent 36,000.00 36,000.00

Supplies 4,290.00 4,920.00 4,920.00
Total Operating Expense 215,951.00 219,035.8 219,078.2

5 5
Net Income 193,561.00 560,332.1 1,077,489.7

5 5
43,551.00 168,099.6 323,246.9

Income Tax 30% 5 2

Net Income After Tax 150,010.00 392,232.5 754,242.8

1 2

77
 MasUEbi Company
Projected Statement of Cash Flow
For the Fiscal Years Ended 2019 to 2021

2019 2020 2021

150,010 392,232 754,242

Net Income .00 .51 .82
1,000 1,000 1,000
Add: Depreciation .00 .00 .00
151,010 393,232 755,242
Total .00 .51 .82
18,602
Capital Investment .17
6,000 200 207
Accruals - Utilities .00 .00 .60
3,000 3,000 3,000
Equipment .00 .00 .00
(75,005 (196,116 (377,121
Partners' Drawings .00) .26) .41)
103,607 303,923
Beginning Cash Balance - .17 .42
103,607 303,923 685,252
Ending Cash Balance .17 .42 .43

78
 MasUEbi Company
Projected Statement of Financial Position
As of Fiscal Years 2019 to 2021

2019 2020 2021

ASSETS
Current Assets
Cash on Hand and in Bank 103,607.17 303,923.42 685,252.43
Non-Current Assets
Equipment 3,000.00 3,000.00 3,000.00
Less: Accumulated Depreciation 1,000.00 2,000.00
3,000.00
Net Non-Current Assets 2,000.00 1,000.00 -
Total Assets 105,607.17 304,923.42 685,252.43

LIABILITIES AND EQUITY

12,00 15,20 18,40
Liabilities - Accrued Utilities 0.00 0.00 7.60
Capital Ending per Statement of 93,60 289,72 666,84
Equity 7.17 3.42 4.83
Total Liabilities & Equity 105,607.17 304,923.42 685,252.43

79
 MasUEbi Company

Projected Statement of Partners' Equity

For Fiscal Years Ended 2019 to 2021

2019 2020 2021

Capital Beginning 18,602.17 93,607.17 289,723.42

Add: Net Income 150,010.00 392,232.51 754,242.82
Less: Drawings (75,005.00) (196,116.26 (377,121.41

) )
Capital Ending 93,607.17 289,723.42 666,844.83

80
E. Financial Analysis

1. Rate of Return (in percent %)

Net Income
Rate of Return =
Sales

61,673.00
157,500.00

= .3916 or 39.16%

Analysis: The rate of return is 39.16%.

2. Payback Period (Long – Term)

Initial Investmen
Payback Period = x 360
Annual Cash Returns

2019 2020 2021

Initial Investment 18,602.17 168,612.17 560,844.68

Annual Cash 151,010.00 394,232.51 757,242.82

Returns
Payback Period 44 days 154 days 267 days

Analysis: The MasUEbi Company will be able to recover its initial investment of

₱ 18,602.17 in 44 days for the year 2019, ₱ 168,612.17 in 154 days for the year

2020 and ₱ 560,844.68 in 267 days for the year 2021.

81
3. Profitability Rate (in percent %)

a. Gross Profit Margin

Sales−Cost of Goods Sold

Gross Profit Margin =
Sales

P 157,500.00−P 88,815.00
=
P157,500.00

P 68,685.00
=
P 157,500.00

= 0.4361 = 43.61%

Analysis: The Company has a gross profit margin of 43.61%.

b. Operating Profit Margin

Operating Profits
Operating Profit Margin =
Sales

P 61,673.00
=
P 157,500.00

= 0.3916 = 39.16%

Analysis: The Company has an operating profit margin of 39.16% residual

income that remains after accounting for all the costs of doing business.

82
c. Net Profit Margin

Earning Available for Partners

Net Profit Margin =
Sales

P 61,673.00
=
P 157,500.00

= 0.3916 = 39.16%

Analysis: The Company have a net profit margin of 39.16% residual income

that remains after accounting for all the costs of doing business.

d. Break-Even Analysis

¿ cost
Quantity =
Selling price−Variable cost

P 3,325.33
= =214.54∨215 units
35.00−19.50

The break-even point is 214.54. The company must sell and produce more

than 215 spam musubi per months to gain profit.

Financial Analysis:

The MasUEbi Company business is feasible because the company will gain profit

on both short-term and long-term operations based on the financial analysis of the

company. The rate of return of the company on its short-term operation is

83
39.16%. The MasUEbi Company will recover the initial investment on long-term

operation of ₱18,602.17 in 44 days for the year 2019, ₱168,612.17 in 154 days for

the year 2020, and ₱560,844.68 in 267 days for the year 2021.The Company will

have a gross profit margin of 43.61%, operating profit margin of 39.16%, and net

profit margin of 39.16%. The break-even point is 214.54, the company must sell

and produce more than 215 Spam Musubi per month to gain more profit.

84
 SOCIO-
ECONOMIC
ASPECT

85
SOCIO ECONOMIC ASPECT

As young entrepreneur in our society today we are able to formulate our own

ideas, thoughts and actions by acquiring new knowledge and insights in this

subject that would guide us to become successful and highly competitive

entrepreneurs someday in order to manage our own business.

A. Relevance of the project to the course taken by the student

 To gain experience of the ideas taken inside the classroom

 For the students to discover talents that they have known yet which could lead

to creating their own business in their own future.

B. Possible effect on the Government

 Lessen unemployment

 Could be a new source of tax

C. Benefits derive by the community

 Products can be bought in a more reasonable price compare to the competitors

 Safety of the raw materials is guaranteed

D. Benefits derive by other establishments

 New establishments could lead to new partnership

86
REFERENCES

87
BOOKS
Castillo, F. S., & Tenorio, L. S. (2006). Modern Concepts on Thesis and
Dissertation Writing. Manila: Booklore Publishing.

Corpuz, C. R. (2013). Human Resource Management. Manila: Rex Bookstore.

Garcia, A. M. (1999). Guide to Thesis Writing. Manila: Rex Bookstore.

Gitman, L. J., & Zutter, C. J. (2013). Principles of Managerial

Finance(Thirteenth ed.). Hong Kong: Pearson Horizon.

Kotler, P., & Armstrong, G. (2006). Principles of Marketing(Eleventh ed.).

Singapore: Pearson Education.

UNPUBLISHED MATERIALS
Tampon, E. M. (2005). An Evaluation and Analysis of the Cash Management
Techniques of Selected Colleges and Universities in Bulacan (Doctoral
Dissertation, University of the East, 2005).

Orilla, J., & Barrientos, J. (2016). Rollers, A Business Plan for the Manufacturing
of Bread Rolls (Unpublished Business Plan, University of the East).

Sevilla, L. (2016). Heat and Press, A Business Plan for T-shirt Printing
(Unpublished Business Plan, University of the East) [Abstract].

88
APPENDICES

89