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Company Background

In the municipality of Midsayap, province of Cotabato, private memorial parks are

non-existent. Current interment activities of its residents are through the existing Public
Cemetery and private cemetery, which are both presently filled-up. The increasing
population of Midsayap and its nearby municipalities has resulted congestion to the
existing cemeteries and continuous interment activities therein has ultimately caused
inconvenience to the concerned individuals and even the public.

Realizing to answer the existing public necessity, the Calungsud family of

Midsayap has decided to develop a private memorial park and subsequently founded
the Manuel Tucao Calungsud Memorial Park. The founding of MTCMP is designed to
offer accessible, decent and comfortable cemetery in town where everyone will
experience its magnificent location and amenities. It is the first ever private memorial
park in Midsayap that opened in 2005 envisioned to provide a peaceful resting place for
the dead loved ones with excellent facilities and service.

MTCMP is owned and managed by Mrs. Belen A. Calungsud with licensed to sell
#13340 pursuant to Executive Order 648. It has a total land area of 7,385 square
meters constituting its Phase I and Phase II shall be soon opened. The site is about 200
meters from the municipal rotunda or entry point into the town proper, along the
Cotabato-Davao National Highway, following a concreted secondary Highway going to
Barangay Kimagango.

Vision

We are the highest expression of immortalizing a loved one to pass away. It is

the tribute and honor to the dead, a constant source of inspiration of the living.
Therefore, a memorial park part with headstone and other bright and happy reminders
of immortality.

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Mission

To provide and facilitate prestigious memorial park as well as an orderly morale

services with standard quality towards human fulfillment and satisfaction on earthly

desire.

Company Philosophy

MTC Memorial Park is driven by a Mission-Vision to lead and by values that

enable them to commit to: Product and Quality Services, Eternal Satisfaction and
Fulfillment, Passion for Excellence, Environment and Social Responsibilit

Organizational Structure

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CONSTRUCTION AND
cADMINISTRATIVE OPERATION
STAFF DEVELOPMENT

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*ob Description

Manager

The manager is responsible for planning, directing and coordinating the functions
relating to sales, finance accounting and general services of the Memorial Park towards
the achievement of its objectives and formulates sound programs and policies, rules
and regulations pertaining to sales and marketing, management of financial and human
resources and implement the proper and maximum use, care and protect to the
cemetery¶s property. Directors supervisors, monitors and evaluates works and
performance of all human resources.

Accounting Clerk/Posting Clerk-manual

The accounting clerk / posting clerk-manual records and maintains transactions

of collection, performs a variety of accounting and clerical works. Checks daily collection
reports and reconciles the same with official receipts: daily and monthly, post payments
to individual customer¶s ledgers: daily monthly and cashiers collections, files daily and
monthly reports, checks and verifies customers¶ individual ledgers alphabetically, acts
and control the issuance of official receipts and other accountable forms and performs
other related function as may be required. She reports individual customers¶ ledgers
and monthly summary of accountable forms.

Cashier

The cashier is responsible and accountable for all cash funds; responsible in
overseeing the cashiering and collection of cash in safekeeping and depositing of
collection in authorized bank accounts; Disburses funds as warranted. And he has an
other responsible daily receives and safely deposits receipts intact from collection in
authorized depository banks; issues receipts to all collection and deposits; and deposits
maintains cash book for collection and deposits; distributes pay envelops to employees;
prepares monthly cashiers¶ collection summary for reconciliation with accounting;
reconciles bank receipts/ statements against deposits slips and reports; performs other
related functions as may be required and he reports the collection summary.

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Collectors

The collector collects and receives cash payments from customers per statement
of accounts/ bills, maintains accurate inventory of bills/individual cust0mers accounts on
hand, prepares summary of collection and cash count and repairs minor defects and
maintain assigned vehicle; facilitates major repairs of the same part of the duties and
responsibilities of the collector are the following: follows-up collectibles/ over-due
accounts, receives cash payments and issues official receipts for the same, collects
individual customers¶ arrearages and account issues with promissory notes, checks
arrearages/ uncollectable and schedule collection of the same, reports individual
customer¶s account payments to the cashier, daily reconciles, daily collection with cash
received, summarized and turns-over the same to cashier for safekeeping, assumes
responsibility for official receipts and bills/ customers account on hand, prepares
monthly collection report, checks, maintains and repair of the same keep records of
maintenance, repairs, change part and mechanical history of the assigned vehicle and
does other related tasks assigned. The collector reports daily collection summary,
monthly collection summary and service vehicle monthly maintenance report.

Company Operational Policies

Certificate of Ownership

In considerations of the full payment of the total pre-need price or net cash price
for the memorial lot/s or plot/s made the purchaser, MTC Memorial Park covenants,
subject to the terms and conditions herein, to convey and deliver to purchaser a
certificate of ownership of the aforesaid lot/s or plot/s for the interment of human
remains only. The Certificate of Ownership and the memorial lot/s or plot/s shall be
subject to MTCMP Rules and Regulation and all its amendments, additions and
modifications there to and is subject to inspection by the purchaser at all times during
office hours. The purchaser hereby recognizes the right of the seller to amend or modify
the aforesaid rules and regulation, which are intended to ensure security, order and
cleanliness of the memorial park.

Transfer of Ownership

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The purchaser may sell, transfer and assign ownership of lot/s or plot/s and the
perpetual right to use thereof at anytime with express consent of the seller provide the
entire purchase price and other charges are fully paid beforehand subject further to the
existing rules and regulations of the seller all taxes and expenses on account of any
subsequent document in transferring as such to the transferee shall be borne by the
purchaser.

It is undersigned that all payments made by the purchaser shall be for the
exclusive purchase of the lot only. Interment services shall be to the account of the
purchaser or his heirs, executor, administrator or assigns at the prevailing charges and
conditions.

Mode of Payments

In consideration of the memorial park lot purchaser agrees to pay the total pre-
need price in the manner stated in the application of memorial lot. Installment due shall
be paid to MTCMP at its principal office or duly authorized MTCMP collectors no
interest shall be charged to the unpaid balance provided payments are made promptly
when due. All overdue payments shall be charged with 24% interest per annum or 2%
per month.

The purchaser is given a grace period of thirty (30) days within which to pay any
installment due, after which period purchaser account is considered delinquent and a
penalty of 2% monthly shall be imposed. A purchaser is considered delinquent upon
his/her failure to pay the monthly dues for six (6) consecutive months from his/her due
date. If any installment remains unpaid after the 6 month period from due date, MTCMP
at its option, shall automatically terminate or cancel this agreement. In such event, all
payments made by the purchaser shall be considered forfeited in favor of MTCMP as
liquidated damages.

Unpaid Balance

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If the purchaser should die before full payment of the total per need price, the
unpaid balance shall become due and payable immediately to MTCMP before interment
can be effected.

Taxes and Other Fees

Fees and taxes that maybe enforced by law or regulations in the failure shall be
borne by the purchaser and shall become due and payable as maybe required by law.

Withdrawal of Payments

The MTCMP management does not allow any withdrawal of payments by the
applicant purchaser made one (1) month after due execution of this agreement and
or the pre-need contract. However withdrawal of payments should be made within
one (1) month from the execution of such agreement of contract, the management
may allow provided any 50% there from shall be returned to the applicant-purchaser.
The remaining 50% shall be forfeited in favor of the management to answer the cost
of expenses including the loss and damages incurred in view of the withdrawal.

Memorial Structures and Articles

Unless otherwise designated by a special rider clause attached to and made a

part of the contact, only flat marble markers of 30.48 x 60.96 x 2.54 cm, will be
permitted to mark an interment in the lawn and garden areas. Only mausoleum lot
owners maybe allowed constructing buildings, the design and size of which are to be
approved by MTCMP and subject to its rules and regulations. No flowers, plant and
trees of any kind maybe planted by the lot owners around the sight of interment
anywhere in the memorial park area.

All interment in the lawn and garden areas will underground. Mausoleum lot
owners may elect to have above ground interments with buildings subject to the rules
and regulation of MTC Memorial Park.

Notice of Interment

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Forty Eight (48) or more hours¶ notice to MTC Memorial Park prior to the
schedule interment is required to facilitate proper dignified memorial services. Under no
circumstances MTC Memorial Park will accept interment with less than forty eight (48)
hours notice..

Operational Analysis

Manuel Tocao Calungsud Memorial Park is located at Poblacion 8, Midsayap,

Cotabato. It has a total land area of 7,385 square meters. It has spacious parking area,
playground for children and picnic area. It doesn¶t have a chapel and restrooms. Its
administrative office is located in front of memorial park.

It offers different lots and plots like mausoleum lots, executive lawn, lawn lot,
interments services and bone transfer are also offered. The cost of interment services is
Php 12,000 inclusive of manpower, materials, marble, marker/ lapida and perpetual
care like cutting of grass on lots and plots pruning shrubs and trees, raking and cleaning
of shrubs, general preservation of lots or plots and grounds walks, roadways,
boundaries and structures. The said perpetual care is done every (15) days except for
the sweeping of ground because it is done every week.

A Certificate of Ownership is given to the purchaser when he/she fully paid the
lots or plots. He/she may sell transfer and assigned ownership at any time with the
express consent of MTCMP provided that the entire purchase price and other charges
are fully paid before hand and all taxes and expenses on account in transferring
subsequent documents will be borne by him/her.

Forty eight (48) hours before the schedule interment, MTCMP must be given a
notice in order to facilitate proper and dignified memorial Services. If the mourning
family failed to notify MTCMP on the given time, interment will not be accepted. All
accounts must also be settled 2 days before the scheduled interment. If ever that the
said accounts is not paid 2 days before the scheduled interment, a Memorandum of
Agreement will be signed by the purchaser wherein he/she is given a grace period to
pay the unpaid balance.

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Company Human Resource Policy

Conditions of Employment

1. He/she shall be on probation for a period of six (6) months, interrupted,

commencing on the first day with the MTC Memorial Park. During his/her
probationary employment, he/she will be working with the management on a
trial basis to determine his/her fitness for regularization. His/her conversion to
permanent status shall be primarily conditioned and dependent upon his/her
satisfactory service and performance of the work assigned to him/her and it is
within the exclusive discretion of the management to determined whether or
not such service is satisfactory performed and on his/her having successfully
passed or complied with the established standards for regularization which
include, among others, the following criteria: dependability, trustworthiness,
efficiency, initiative, attitude towards work, the public, the company, its
officers and co-employees, cooperation, client response, judgment,
punctuality, quality and quantity of work, educability, articulateness and
professionalism;
2. The management likewise reserves its rights to terminate his/her probationary
employment, even prior to the expiration of his/her probationary period, for
any of the just and authorized causes provided by existing law or for his/her
standards, conditions and requirements. In such event, he/she will be entitled
to collect only his/her salary up to the end of working hours of the last day of
his/her actual services;
3. He/she is also required to comply with all the existing rules, regulation and
policies of the company as well as those which may hereafter be issued,
including but not limited to those governing order and discipline, honesty,
safety and security work assignments and standards operating procedures,
use of company properties and access to matter confidentiality, and such
other rules deemed necessary in the conduct of the business;

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4. This probationary employment does not entitle his/her to the benefit that or
may hereafter be granted only to regular and permanent employees, except
those which the company as a matter of policy and upon its discretion,
extends to all employees regardless of status and to those provided by law;
5. He/she agrees that all record and documents of the company and all
information pertaining to the business and/or its affairs and that of its
customers are absolutely confidential and unauthorized disclosure or
reproduction of the same will not be made by him/her at any time during or
after his/her employment. He/she agree that any breach of confidentiality will
constitute sufficient ground for cause and/or civil and criminal liability;
6. He/she agrees to be assigned to any work or work station for such periods as
may be determined by the management and whenever the service requires
such assignments;
7. In case he/she intends to resign from the company, he/she is required to
notify the company at least thirty (30) prior to the affectivity of his/her
resignation; otherwise, failure on his/her part to do so will render him/her
liable for damages. However, it is within the sole discretion of the company
whether or not to accept such resignation earlier than the expiration of said
period.

Human Resource Analysis

MTC Memorial Park has come up with requirements for recruiting applicants.
Applicants must pass their application letter addressed to the manager, resume and
price clearance and this must be graduates of Bachelor of Science in Business
Administration or any related courses. They must also know how to deal with
customers. Said requirements are not applicable to workers assigned in the
construction and maintenance department of the memorial park.

MTCMP has 14 employees including those who are assigned in the construction
and maintenance. Six of them are regular employees and 8 are probationary their
salaries are paid every 15th and 30th day of the month. The manager and the auditor

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receive above minimum wage and the employees receive Php200, Php210 and Php220
depending on their work and position. The collector will receive a 5% commission if his
total collection reaches the quota of Php100, 000 a month. Agents are not paid through
commission basis. They will receive a commission of Php7, 000 for every mausoleum
lot and Php1, 500 for every Lawn Lot they disposed. Office employees can also receive
commission from walk-in clients and divide it among themselves.

When we conducted an interview with the employees, they said that none of
them receives benefit like Pag-ibig SSS, Phil health even if they are regular employees
MTCMP.

Company Marketing Policies

The Mausoleum Lot is an area covering 30 square meters (5mx6m) designed to

hold 12 lots and it allows at least 12 interments. It is an intended site for the clan¶s
mausoleum. The mausoleum building shall be in account with the standards set by the
management. The Executive Lawn is ideal for celebrating eternal ties among
generations who passed away. It contains a 6- lawn lot (1m width x 2.44m length per
lot) designed to hold at least 12 interments with elegant arrangement. Only the
prescribed flat marble markers of 30.48cm x 60.96cm x 2.44 cm set in every lot leveled
on the ground or elevated of at least two (2) inches. The Lawn Lot unit refers to one (1)
grave lot measuring 1 meter in width by 2.44 meters in length. It is designed for double
interment only. It allows only the prescribed flat marble markers of 30.48 by 60.96cm by
254cm, set within the well-kept lawn lot. Only below-ground interment is allowed. Mass
Grave is leased lots with 1st to 6th layers. The Memorial Park has amenities like chapel,
restrooms, parking area, children¶s playground, canteen, grotto, picnic area and others.
Interment services include labor and materials, marble marker or lapida, perpetual care
fund and others.

It is undersigned that all payments made by the purchaser shall be for the
exclusive purchase of the lot only. Interment services shall be to the account of the
purchaser or his heirs, executor, administrator or assigns at the prevailing charges and
conditions.

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Mode of Payments

In consideration of the memorial park lot purchaser agrees to pay the total pre-
need price in the manner stated in the application of memorial lot. Installment due shall
be paid to MTCMP at its principal office or duly authorized MTCMP collectors no
interest shall be charged to the unpaid balance provided payments are made promptly
when due. All overdue payments shall be charged with 24% interest per annum or 2%
per month.

The purchaser is given a grace period of thirty (30) days within which to pay any
installment due, after which period purchaser account is considered delinquent and a
penalty of 2% monthly shall be imposed. A purchaser is considered delinquent upon
his/her failure to pay the monthly dues for six (6) consecutive months from his/her due
date. If any installment remains unpaid after the 6 month period from due date, MTCMP
at its option, shall automatically terminate or cancel this agreement. In such event, all
payments made by the purchaser shall be considered forfeited in favor of MTCMP as
liquidated damages.

Unpaid Balance

If the purchaser should die before full payment of the total per need price, the
unpaid balance shall become due and payable immediately to MTCMP before interment
can be effected.

Notice of Interment

Forty Eight (48) or more hours notice to MTCPM prior to the scheduled interment
is required to facilitate proper and dignified memorial services. Under no circumstances
shall MTCMP accept interment with less than forty eight (48) hours notice.

Taxes and Other Fees

Fees and taxes that maybe enforced by law or regulations in the failure shall be
borne by the purchaser and shall become due and payable as maybe required by law.

Withdrawal of Payments

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The MTCMP management does not allow any withdrawal of payments by the
applicant purchaser made one (1) month after due execution of this agreement and or
the pre-need contract. However withdrawal of payments should be made within one (1)
month from the execution of such agreement of contract, the management may allow
provided any 50% there from shall be returned to the applicant-purchaser. The
remaining 50% shall be forfeited in favor of the management to answer the cost of
expenses including the loss and damages incurred in view of the withdrawal.

Perpetual Care Fund

MTC Memorial Park is operated as a perpetual care cemetery which means that
a perpetual care in the form of trust shall be established for that purpose. The MTCMP
assigned a reputable bank that act as trustee of the Perpetual Care Fund and the said
fund is paid by the purchaser prior to the issuance of Certificate of Ownership by the
MTCMP. Proceeds from said fund is applied to the cost of perpetual care of the
memorial park like cutting of grass upon lot/s or plot/s, pruning shrubs and trees, raking
and cleaning of shrubs, general preservations of lot/s or plot/s and grounds, walks,
roadways, boundaries and structures, gutters, entrance ways, permanent buildings as
well as the administrative and related activity occasioned thereby, to the end that the
said ground will legally exist and remain and be cared for as a memorial park forever in
conformity with prudent memorial park management.

Marketing Analysis

MTC Memorial Park offers Mausoleum Lot, Executive Lawn Lot and Lawn Lot,
Bone Transfer and Interment Service. Lots and plots are payable in cash basis or
installment basis. Bone transfer and interment service are payable in cash basis only.
Installment due may be paid to MTCMP office or duly authorized collector. A 24%
interest per annum or 2% per month is charge to all overdue payments. If grace period
of thirty (30) days is given to purchaser to pay its installment due. After that period,
purchaser is considered delinquents. When he/she fail to pay the monthly dues for (6)

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consecutive months from due date. If his/her installment remains unpaid, the purchaser
and payments made by him/her is considered forfeited.

Every October to December, MTCMP have Halloween Promo Sales in which the
prices, Mausoleum lot is only Php100, 000, Lawn lot is Php9, 000 and Bone Transfer is
Php6, 500. They also had Fiesta Promo Sale last *anuary 1-31 of this year. Prices for
Mausoleum Lot are only Php 100,000, Lawn Lot is 9,000 and bone transfer is Php
6,500. Promos are payable in cash basis only. MTCMP advertises its products and
services through Wow Radio- a local radio station here in Midsayap. The costs they are
incurring for the advertisement is Php 3,000 a month.

Most of their customers of MTCMP are from Midsayap, Aleosan, Libungan and
Pigcawayan. A collector goes to the customers¶ houses and offices to collect their
payments. He issues billing statement every first week of the month and collection
happens every 15th and 30th day of the month. Customers may also pay directly to the
MTCMP office and the cashier will take charge of it.

SWOT Analysis

SWOT Analysis identifies the internal and external environment of Manuael Tocao
Calungsud Memorial Park that serves as basis for development. Results of the study
come up with these findings at the MTCMP strong, weaknesses opportunities and
threats are the following:

Strengths Evidence

1. Market Leader in the locality. The first ever and the only licensed

cccccccccccccccccccccccccccccccccccccccccccccccccccc c c c private memorial park in Midsayap

2. Conducive place for environment. It is located peaceful part of Midsayap.

3. Financially stable. Annual increase of in sales
and other additional income on
interment service.

Weaknesses Indicator

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1. Lack of Facilities. There is no comport room and chapel

within the memorial park.

2. Low salaries for employees. Salaries of probationary and regular

employees are below minimum wage
rate.

3. Lack of benefits for employees. There is no Pag-ibig, SSS and

Philhealth benefits to employees.

Opportunities Indicator

1. Filipino culture. As Filipinos, we want that our

departed loved ones will buried is
peaceful and descent place.

2. Financial stability of residence of the

locality.

3. Increasing number of population

Threats Indicator
1. Presence of public cemetery That offer more affordable lots/plots

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Matrix Presentation of strategic Option

Internal STRENGTH Weaknesses

Environment 1. 1 Market Leader in 1. Lack of Facilities.
Analysis the locality. 2. Low salaries for
External 2. conducive place for employees.
Environment environment 3. Lack of benefits
analysis 3. Financially stable. for employees.
4. E5verybody has
good opportunity
c 5. Independent staff
Opportunities - helping undergraduate
1 Filipino culture People
2. Stability of residence of -less assessment of
the locality. employer.
3.Increasing number of
population
Threats
1. Presence of public
cemetery.

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Financial Statement

MTC Memorial Park

Poblacion 8, Midsayap, Cotabato

Income Statement
For the year December 2007-2009

2007 2008 2009

Sales-
Lawn 50.00% 54.00% 58.00%
Mausoleum 50.00% 52.00% 54.00%
100% 106% 112%
Less: Operating Expense

Bad Debts Expenses 1.00% 2.50% 3.00%

Meals and Snacks 11.00% 9.00% 9.00%
Fuel and Oil Expenses 5.00% 6.50% 6.70%
Interment Expenses 9.00% 8.00% 8.00%
Taxes and Licenses Expenses 2.00% 3.00% 3.50%
Repair and Maintenance 5.00% 6.50% 6.50%
Expenses
Promo and Advertisements 3.00% 4.00% 4.60%
Expenses
Miscellaneous Expenses 2.00% 3.60% 3.80%
Retainer and Legal Fees 5.00% 6.00% 6.20%
Commission and Incentives 15.00% 14.00% 15.00%
Health and Medical Expenses 2.00% 2.00% 2.55%
Postage,Tel and Comm¶n Exp. 3.00% 3.00% 2.60%
Office Supplies Expenses 7.00% 6.50% 7.00%
Light and Water Expenses 6.00% 6.50% 6.20%
76% 81.10% 84.65%
Net Income before Tax 24% 24.90% 27.35%
Less Provision for Tax 3% 3.00% 3.00%

Net Income 21% 21.90% 24.35%

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MTC Memorial Park

Poblacion 8, Midsayap, Cotabato

Balance Sheet
as of December 31, 2007-2009

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Liabilities and Properties Equity

Current Liabilities:

Accounts Payable 10.00% 55.00% 32.00%

Income Tax Payable 3.00% 13.00% 3.00% 58.00% 3.00% 35.00%

Proprietorǯs Equity

BAC, Capital, Beg. 110.00% 116.00% 81.00%

Less Drawing 24.00% 45.00% 20.00%
Total 86.00% 71.00% 101.00%
Unwithdrawn Salaries 30.00% 10.00% 0.00%
BAC, Capital, end 116.00% 81.00% 101.00%

Total Liabilities and

Proprietorǯs Equity 129.00% 139.00% 149.00%

Net Income 1,358,553%

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MTC Memorial Park

Commission Scheme
Mausoleum Lot

Straight-line Basis Summary on Commission

Term Total Lot Down Monthly COMM Monthly COMM Monthly Total
Price payment Amort. On DP COM on DP COM COM
(12mos)
1 year 198,000.00 16,500.00 16,500.00 6,600.00 1,593.00 6,600.00 1,593.00 24,123.00
2years 216,000.00 9,000.00 9,000.00 3,600.00 1,315.00 3,600.00 1,315.50 19,386.00
3years 234,000.00 6,500.00 6,500.00 2,600.00 1,254.00 2,600.00 1,254.50 17,654.00
4years 252,000.00 5,250.00 5,250.00 2,100.00 1,154.00 2,100.00 1,154.00 15,949.20
5years 270,000.00 4,500.00 4,500.00 1,800.00 1,120.00 1,800.00 1,120.00 15,240.00

Payment Basis

1year 194,400.00 36,000.00 13,200.0 14,400.00 1,285.20 14,400.00 1,285.20 29,822.40

2years 212,400.00 28,800.00 7,650.00 11,520.00 1,177.20 11,520.00 1,177.20 25,646.40
3years 230,400.00 21,600.00 5,800.00 8,640.00 1,159.20 8,640.00 1,159.20 22,560.40
4years 248,400.00 14,400.00 4,875.00 5,760.00 1,099.20 5,760.00 1,099.20 18,960.40
5years 266,400.00 7,200.00 4,320.00 2,880.00 927.20 2,880.00 927.20 14,846.40

Lawn Lot

Straight-line Basis

1year 24,486.00 2,040.00 2,040.00 816.80 261.50 816.20 261.50 3,692.70

2years 26,928.00 1,122.00 1,122.00 448.80 210.30 448.80 210.30 2,972.40
3years 29,700.00 825.00 825.00 330.00 187.00 330.00 187.00 2,574.00
4years 32,208.00 671.00 671.00 268.40 177.80 268.40 177.80 2,402.00
5years 34,980.00 583.00 583.00 233.20 165.00 233.20 165.00 2,213.20

Chapter

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Conclusion
MTC Memorial Park is envisioned to provide a peaceful resting place for the
dead loved ones with excellent facilities and services. However major facilities like
chapel and restrooms restrooms that a memorial park should have not visible in the
area. These facilities are needed also to ensure customer satisfaction. The
management is aware of it that is why they will be having a major construction unit in
march which chapel and restrooms as the major concern.
Part also of external environment of the memorial park is the opportunities that
can helpthe business to remain prestigious and market leader in the locally
andnieboring municipalities.
In terms of financial concern, MTCMP is said to the profitable because sales
increases every year and it is able to meet their obligations and expenses on their
operation. It is accessible and conducive for interment because it is located beside the
catholic cemetery in Poblacion 8, Midsayap, Cotabato.

Even through the pricing for its lots, plots and interment service is completive lt
higher than those prices of its private competition MTCMP LBC is still the leading
Memorial park in the locality.
Based on the findings from the foregoing analysis and evaluation, MTC Memorial
park can be said to be well positioning memorial park.

Chapter V
Recommendation
After considering the observation and findings from the analysis and evaluation
of MTC Memorial park policies and functional areas and assessment of MTCMP internal
and external environment, we come up with the following courses of action to be
recommended.

a. One may to increase sales is to ..St. Peter as agent because they offer memorial
plans.
b. Construction of chapel and restrooms are needed to ensure customer
satisfaction.
c. Benefits like SSS, Pag-ibig, Philhealth should also be given to the employees in
order to«..