S M A R T-Enterprise-Business-Plan

QUEZON CITY UNIVERSITY
S.M.A.R.T ENTERPRISE
A Business Plan
Presented to the Faculty of Quezon City University
San Bartolome, Novaliches Quezon City
In Partial Fulfillment of the Requirements for the Degree

Bachelor of Science in Entrepreneurship
By:
Alarcon, Cherry Joy M.

Baldeviso, Irish
Basco, Jonalyn D.
Caerlang, Rey John M.
Catap, Carlo S.
Gojar, Jerome P.
Jalina, Michelle Joy G.
Mabuti, Ghaydel
Ogerio, Justine Alliah B.
Ramiscal, Anna Mae S.
Rebadulla, Charl’s Micheal I.
Sarcilla, Benedict G.
Siarot, Carolyn C.
Valerio, Jessa Mae N.
SBENT - 3S
JUNE 21, 2021
i
CERTIFICATION OF APPROVAL
This business plan paper of S.M.A.R.T ENTERPRISE submitted by ALARCON,

BALDEVISO, BASCO, CAERLANG, CATAP, GOJAR, JALINA, MABUTI,
OGERIO, RAMISCAL, REBADULLA, SARCILLA, SIAROT, VALERIO in
partial fulfillment of the requirements for the degree BACHELOR OF SCIENCE IN
ENTREPRENEURSHIP has been examined during the Oral Examination.
Approved by the Panel on Oral Examination on DATE of Defense
Mr. Daryl Panganiban

Panel Chair
Ms. Nora Navarette Mr. Reginald Espiritu

Panel Member Panel Member
Accepted in partial fulfillment of the requirements for the degree BACHELOR

OF SCIENCE IN ENTREPRENEURSHIP.
Dr. Gerardo T. Bautista

Acting Dean
ii
CERTIFICATION of EDITING
This Business Plan paper of:
S.M.A.R.T ENTERPISE
was PROOFREAD by the undersigned on (June 19, 2021).
(Signature)
Complete Name
iii
ACKNOWLEDGEMENT
The business plan team conveys our intense gratitude to the following persons who
have bestowed upon us their generous support in every possible way they can to
complete this project:
To the adviser, (Doctor Melissa Y. Caballes),
The panelists,
To our parents,
To --
Above all, the Almighty God, for giving US strengths in all aspect—this can never
be possible without His blessings, gift of knowledge, and wisdom bestowed upon us.
Indeed, TO GOD BE THE GLORY!
- CHERRY JOY, IRISH, JONALYN, REY JOHN, CARLO, JEROME, MICHELLE

JOY, GHAYDEL, JUSTINE ALLIAH, ANNA MAE, CHARL’S MICHEAL,
BENEDICT, CAROLYN, JESSA MAE
iv
TABLE OF CONTENTS
Page
TITLE PAGE………………………………………………………………… i
CERTIFICATION OF APPROVAL………………………………………… ii
CERTIFICATION OF EDITING…………………………………………… iii
ACKNOWLEDGEMENT…………………………………………………... iv
TABLE OF CONTENTS……………………………………………………. v
LIST OF TABLES…………………………………………………………… viii
I. EXECUTIVE SUMMARY…………………………………………. 1-4

A. Management Highlights…………………………………………………. 1
1. Nature of Business
2. Business/ Company Name
3. Vision
4. Mission
5. Objectives
6. Core Values
7. Logo
B. Marketing and Production Highlights…………………………………… 2
C. Organization and Financial Highlights………………………………….. 3
D. Socio-Economic Contributions………………………………………….. 4
II. MARKETING PLAN…………………………………………………... 5 - 10

A. Products/ Services……………………………………………………….. 5
B. Target Market…………………………………………………………… 6
1. Area Coverage
2. Consumer/ Customer Market Segment
C. Demand and Supply Analysis…………………………………………… 6
1. Potential Demand
2. Direct Competitors
3. Indirect Competitors
D. Projected Sales…………………………………………………………... 7
1. Per Month In Volume and In Pesos
2. Per Year
v
E. Marketing Program/ Strategies……………………………………….…. 8
1. Practices of Competitors
2. Proposed Marketing Strategies
2.1. Product
2.2. Price
2.3. Place
2.4. Promotion
F. Marketing/ Selling Expenses……………………………………………. 10
III. PRODUCTION/ OPERATIONS PLAN………………………………. 11 - 24

A. Technical/ Production Description……………………………………… 11
B. Production/ Operations Process/ Service Flow…………………………. 11
1. Step by Step Procedure
2. Duration Per Step Per Batch
3. Labor and Machine Requirement per step
C. Production Schedule………………………………………………….…. 14
D. Labor Requirement……………………………………………………… 15
E. Machinery/ Equipment Requirement……………………………………. 15
F. Raw Materials Requirement…………………………………………….. 16
G. Existing and Potential Suppliers………………………………………… 19
H. Plant/ Factory Location……………………………………………….…. 20
I. Plant Layout……………………………………………………………... 21
J. Waste Disposal System……………………………………………….…. 22
K. Quality Control System…………………………………………………. 22
L. Quality Standards Checklist………………………………………….….. 23
M. Production Cost………………………………………………………….. 24
IV. ORGANIZATIONAL PLAN…………………………………………… 25 - 38

A. Legal Form of Business………………………………………………….. 25
1. Articles of Partnership/ Corporation
2. Legal Requirements
B. Organizational Structure………………………………………………… 28
C. Qualification of Officers………………………………………………… 29
D. Duties and Responsibilities of the Officers/ Staff/ Laborers……………. 34
E. Office Equipment/ Furniture and Fixtures/ Supplies……………………. 36
F. Gantt Chart of Activities………………………………………………… 37
G. Administrative Expenses………………………………………………… 38
H. Social Outcomes………………………………………………………… 38
V. FINANCIAL PLAN……………………………………………………. 39 - 45
A. Total Project Cost……………………………………………………….. 39
B. Sources of Financing……………………………………………………. 40
C. Projected Financial Statement…………………………………………… 41
1. Projected Cash Flow Statement
2. Projected Income Statement
vi
3. Projected Balance Sheet
D. Profitability Indices……………………………………………………… 44
E. Financial Assumptions…………………………………………………... 45
F. Schedules………………………………………………………………… 45
APPENDICES………………………………………………………………. 50 - 74
Appendix 1: SWOT Matrix/ Analysis………………………………….…… 50
Appendix 2: Risk Management Plan………………………………………… 51
Appendix 3: Business Implementation Action Plan………………………… 53
Appendix 4: Survey Questionnaire………………………………………….. 54
Appendix 5: Sample Size and Sampling Technique………………………… 56
Appendix 6: Survey Results and Interpretation……………………………... 57
Appendix 7: Correspondence………………………………………………... 70
Appendix 8: Group Reflection………………………………………………. 71
Appendix 9: Business Plan Photos………………………………………….. 74
vii
LIST OF TABLES
Table No. Table Title Page

1 Potential Demand (5 years) 6
2 Projected Sale (Month) 7
2.1 Projected Sale (Year) 8
3 Practices of Competitors 8
4 Price 9
5 Marketing/Selling Expenses 10
6 Step by Step Procedure 12
7 Labor and Machine Per Step 14
8 Production Schedule 14
8.1 Monthly Production 15
9 Labor Requirement 15
10 Machinery/ Equipment Requirement 15
11 Raw Material Requirement 16
12 Existing and Potential Suppliers 19
13 Quality Standards Checklist 23
14 Total Production Per Year 24
14.1 Production Cost Per Unit 24
15 Qualifications of Officers 29
16 Duties and Responsibilities of
Officers/Staffs/Laborers 34
17 Table of Office Supplies 36
18 Gantt Chart of Activities 37
19 Administrative Expenses 38
20 Total Project Cost 39
21 Sources of Financing 40
22 Projected Cash flow Statement 41
22.1 Projected Income Statement 42
22.2 Projected Balance Sheet 43
23 Return of Investment 44
23.1 Payback Period 44
23.2 Net Income Sales Ratio 45
24 Projection Sales and Sales Volume 46
24.1 Fixed Capital Investment with Depreciation 46
24.2 Projected Cost of Production/Operation 46
24.3 Projected Cost of Good Sold 47
24.4 Schedules of Material Purchases 47
24.5 Finished Goods Inventory 48
24.6 Projected Administrative Expenses 48
24.7 Projected Selling Expenses 49
viii
I. EXECUTIVE SUMMARY
A. Management Highlights
1. Nature of Business
S.M.A.R.T Enterprise is a business that manufactures its own line of bag

that uses woven fabrics to create a beautifully hand-crafted bag.
2. Business/ Company Name
The letters S.M.A.R.T in our business name “S.M.A.R.T Enterprise” stands

for Sustainable, Marketers, Acquiring, Resource, Trends Enterprise. We create
brilliantly smart ideas that the customers would love.
3. Vision
To be the best enterprise that offers the best sustainable and fashionable
bag in the market with its goal of protecting the environmental health of our planet.
4. Mission
To create the best product that implements solutions to the environmental

crisis whilst offer our customers the lowest possible price.
5. Objectives
 To become a well-known company, that produces sustainable bags for the

next 5 years.
 To be able to provide the best quality bag for our customers that would meet
their expectations.
 To have a better brand positioning in the first month of our business.
 To provide affordable product without compromising and damaging the

environment.
6. Core Values
As part of our core principle, we as an enterprise is committed to

sustainability and to act in an environmentally friendly way. We give utmost
importance to our customers and employees for we view them as the backbone of
1
our company and without them the business would cease to exist. A belief in
maintaining a healthy work balance. A business environment that fosters individual
growth without limiting everyone’s capabilities. Has a strong belief that honesty is
always the best policy and that trust has to be earned. A place for freedom where
everyone can express their thought freely with respect to one another.
7. Logo
Description behind Enterprise LOGO:
As the name S.M.A.R.T Enterprise, we have decided to create a logo that

symbolizes the word SMART and what came to mind is a light bulb that
symbolizes bright and brilliant ideas. We wish that may this light guide us towards
the goals that we wanted to achieve as an individual and an enterprise. May its light
brighten up the path for us towards the success that we hold so dear. All our hopes
and aspirations may not be in vain for this light will guide us and lead us in track to
never lose sight of our vision.
B. Marketing and Production Highlights
As part of our marketing strategy, we have decided to engage into Viral

Marketing. Viral marketing enables us to tap into a much larger number of
audiences in the most effective and efficient way. People now-a-days all have their
own social media accounts if not all at the very least they have one amongst the
three leading social media platforms namely: Facebook, Instagram and Twitter.
Through these platforms we would be marketing our products to gain new
customers that could eventually lead to product sales. Our projected sales per month
2
amounts to a total of ₱16,000 for selling a total of 80 bags at the price of ₱200 each
during the first 8 months of running the business we are expecting to have a total
sale of ₱128,000 assuming that all our products would be sold.
Since we would be manufacturing our own products it would require us some
materials, tools and equipment as well as machinery like a sewing machine. In
regards to quality control we would guarantee that we will be following all the
measures needed from the production area itself down to the making of the product
to make sure it is up to the standards of the business. The total production cost per
unit for our product “Brags” is at ₱86.41.
C. Organization and Financial Highlights
S.M.A.R.T Enterprise is in a general partnership where all members bind

themselves to contribute their knowledge and skills for the success of the business.
S.M.A.R.T Enterprise is consisting of fourteen co-owners who all contributed
money for the needed capital. The owners are responsible to do their assigned task
according to their position to ensure the stability of the business.
The graph above illustrates the projected cost, projected net income and
projected financial position of the enterprise. The enterprise net income is
₱25,048.58 for the first year of its operation. For the first year operation, the total
project cost is ₱34,011.38 while the total financial position is ₱70,048.58
3
The graph above shows the financial ratio of the company for the first year
of operation. It includes 0.56 ratio in return on investment, while 0.57 in net income
ratio and 1.80 in payback period ratio.
D. Socio - Economic Contributions
S.M.A.R.T Enterprise is a business that aims to help in achieving one of the

17 Sustainable Development Goals (SDG) established by the United Nations in
2015 which is the SDG no.12 “Responsible Consumption and Production”. As we
run our business, we would like to give back to the society by creating jobs for the
people and as well involve them with our advocacy to raise awareness on how to be
responsible in what we produce and consume. Through the continuous growth of
the business, we could help the economy of our country by means of doing our
business legally and by paying our taxes. We hope that even through our small acts
and efforts we could at least help lessen the damage that we have caused the
environment.
4
II. MARKETING PLAN
A. Products/ Services
Our product “Brags” is an innovative bag made from woven fabrics sewn together
to create a unique and fashionable bag. What makes the business unique from its other
competitors is that the business does not only sell bags but it also aims to aid in assessing
one of the 17 Sustainable Development Goals (SDG) which is the “Responsible
Consumption and Production” also known as the SDG Goal no.12. People now a days
does not care much with what they consume and how these products are produced; take
for example the clothes we wear, with the fast-changing fashion and our increasing
demand for new clothes, manufacturers would produce more than what they would
normally produce in order to cope up with these ever-changing trends. Due to these rapid
changes, manufacturers that used to produce a product line once for each of the four
seasons are now forced to manufacture new clothes and designs at least once every
month in an average.
Illustration of Product Variations
5
B. Target Market
1. Area Coverage
Quezon City University (QCU) San Bartolome Novaliches Main Campus, Quezon City
(Students and Faculties)
2. Consumer / Customer Market Segment
We have decided that our target market would be at Quezon City University
(QCU) San Bartolome Novaliches, Main Campus, Quezon City as we aim to focus
our efforts in catering to the students and faculty member of the school. We
acknowledge that most of the students and faculty members are all at the age where
they are looking for a fashionable yet affordable product and so we have decided to
offer them a bag that they would sure to love. As our customers were segmented
according to their demographics in relation to their buying habits and preferences in
terms of bags. As the professors look for spacious bags wherein, they could fit all
their teaching equipment’s and need we could offer them bigger bags. For the
students who are always on the go, we would offer them much more unique product
design that are fashionable and yet less expensive compared to our other
competitors.
C. Demand and Supply Analysis
1. Potential Demand in the next 5 years

Location 2019 2020 2021 2022 2023 2024 2025
Quezon City 8,654 9,000 9,300 9,700 10,100 10,600 11,000
University (Main
Campus)
Table 1
6
Company’s Assumptions
The proposed business will work under the following assumptions:
 There will be a 27.11% increase in the population of students and faculty for
the years 2019 to 2025.
 The least expected increase for the whole population of Quezon City
University San Bartolome Campus is 4% annually.
 The business will target to serve the whole population that uses bags.
2. Direct Competitors
The direct competitors of our business are Rags2Riches, Burgeon

Enterprise and Litex Market. We consider them as our direct competitors for they
offer bag products as well in which could be competing for the market with us.
3. Indirect Competitors
The indirect competitors of our business are the clothing industry for they
sell closely related good to our product which is bag.
D. Projected Sales
1. Per Month in Volume and In Pesos
Oct Nov Dec Jan Feb Mar Apr May
BRAGS In 80 bags 80 bags 80 bags 80 bags 80 bags 80 bags 80 bags 80 bags

Units
In ₱200 ₱200 ₱200 ₱200 ₱200 ₱200 ₱200 ₱200

Price
In ₱16,000 ₱16,000 ₱16,000 ₱16,000 ₱16,000 ₱16,000 ₱16,000 ₱16,000

Sales
Table 2
The projected sales shown in Table shows that for the first-year operation of
the company, the company will produce 80 bags every month starting from October
to May 2021 at ₱200.00 per unit.
7
2. Per Year (5 Years)
Product/s 2021 2022 2023 2024 2025

BRAGS In 640 bags 1200 bags 1440 bags 1800 bags 2400 bags
Units
In ₱200 ₱200 ₱200 ₱200 ₱200
Pesos
In ₱128,000 ₱240,000 ₱288,000 ₱360,000 ₱480,000
Sales
Table 2.1
In projected sales for 5 years as shown in Table, the total units of Brags in 2021
will be 640 units with ₱128,000 sales. In 2022 it will produce 1,200 units with ₱240,000
sales. In 2023, it will have 1,440 units with ₱288,000 sales while in 2024, it will produce
1,800 units with ₱360,000 sales and in 2025 it will have 2,400 units of brags with
₱480,000 sales. The total projected sales for 5 years will be ₱1,496,000
E. Marketing Program/ Strategies
1. Practices of Competitors
Competitors Product Strategy Price Place Strategy Promotion

Strategy Strategy
Rags2riches They follow the trends ₱299-₱3299 Has a wider They promote
and they also make market through
their own designs such coverage due to social media
as mask, holder, bags better market
etc. positioning.
Burgeon Made of tires. ₱600 Closer to the They promote
Enterprise school to attract through social
the student media
Litex Market There are different ₱399-₱500 Closer to the rumor
types of style and market
design.
Table 3
8
2. Proposed Marketing Strategies
2.1. Product
Our business would offers a variety of bag products with varying designs
from sling bags, shoulder bags, string bags and laptop bag which could vary
sizes in depending on the needs of our customers.
2.1.1. Brand Name
Our product is called “BRAGS” which means, and has a tagline of “A bag
that you can brag”.
2.1.2. Labeling
As our product is bag, we would label it by putting our logo in front of the
bag with some descriptive words on the inside tag of it. We would be
putting our own brand name in the imprint area as well as on the top hem
bag.
2.1.3. Packaging
Paper bag that has a printed logo outside of it.
2.2. Price
Product/s Selling Product Mark Up Mark

Price Cost Per Price Up %
Unit
Brags P200 P86.41 107.15 131.45%
Table 4
Given data and Computation:
Formula:
Selling Price - Prod. Cost per Unit = Mark Up Price

200 - 86.41 = 113.59
Mark Up / Prod. Cost per Unit x 100 = Mark Up %

113.59 / 86.41 x 100 = 131.45%
9
2.3. Place
Our physical store is to be located inside the school premises at Quezon

City University (QCU) San Bartolome Novaliches, Main Campus, Quezon
City. We could be able to reach our target customer even faster for it would
be easily located inside the university itself whenever they would like to,
aside from being available as well through our websites and online stores.
2.4. Promotion
We decided to give discount promos to the customers that would buying our
product in the first month of our operation. Advertising, we will be also
utilizing the use of various social media platforms such as Facebook,
Twitter and Instagram wherein we could open up our business to a wider
audience.
F. Marketing / Selling Expenses
2021 2022 2023 2024 2025
Facebook Page for Unit 30 40 50 60 70

Promotion Price P50 P50 P50 P50 P50
(Social Media Booster) Total P1,500 P2,000 P2,500 P3,000 P3,500
Internet Expense Unit 8 12 12 12 12
Price 200 200 200 200 200
Total 1,600 2,400 2,400 2,400 2,400
Total Marketing P3,100 P4,400 P4,900 P5,400 P5,900
Expense
Table 5
10
III. PRODUCTION/ OPERATIONS PLAN
A. Technical Production Description
Our product Brags is a hand-woven bag made from pieces of fabrics that has
varying designs, colors and pattern. Each design is unique for how the end product
would look depends on the material and color of the fabric used. Its design is
distinct in a way that it gives off the impression of indigenous patterns by the looks
of how it came out upon the completion of it. It is produced by the enterprise itself.
B. Production/ Operations Process
1. Step by Step Procedure
This are the (steps/procedure) on how to make our products.

Step Description Materials and Duration (in
Equipment minutes or hours)
1 Prepare all the 5 minutes
needed materials
2 Cut the fabric into 1-3 hours

thin strips and using
a doormat frame,
start weaving.
11
3 After Weaving the 10-15 minutes
fabric, slowly lock
each end and remove
it from the frame.
4 Stitch together the 30 mins. – 1 hour

lining for the inside
of the bag and its
woven body.
5 Lastly, put in some 10-15 minutes

finishing designs
alongside the logo of
the bag with its
brand name.
Table 6
2. Duration Per Step Per Batch
Legend: beginning or end process
decision or process either an input or output
process to be performed direction of flow in the diagram
12
START
1. Prepare all
the needed
materials.
Are all
materials
available? NO
Put in a bin
Purchase the Reject
for a proper
lacking materials
disposal
YES
2. Cut the fabric into thin END

strips and using a
doormat frame, start Check if the
weaving. materials
are in good
condition
3. After Weaving the
fabric, slowly lock each
end and remove it from
the frame.
3. After Weaving the
4. Stitch together the

lining for the inside of
Passed
the bag and its woven
body.
5. Lastly, put in some

finishing designs
alongside the logo of the
bag with its brand name.
13
3. Labor and Machine Requirement Per Step
Step Labor Operating No. of Workers in

Supplies needed & position
1 Artisans Sewing Machine, 1 /Staff
Scissors, fabric
strips, Lining
Fabric, Zipper,
Needle, Pin, Lock
Pin, Thread,
Doormat Frame.
2 Cutter/Weaver Scissors, Fabric 1 head/Staff
strips and frame
3 Locker Lock Pin 1 staff
4 Sewist Sewing Machine, 1 staff
Lining Fabric
Needle and Thread
5 Sewist Logo Fabric, 1 staff
Needle and thread
Table 7
C. Production Schedule
Name Mon Tues Wed Thurs Fri Sat Sun

Alarcon, 1:00pm- 11:00am- 11:00am- 8:00am- 8:00am-
Cherry Joy 6:00pm 4:00pm 4:00pm 1:00pm 1:00pm
Baldeviso, 1:00pm- 11:00am- 11:00am- 8:00am- 8:00am-

Irish 6:00pm 4:00pm 4:00pm 1:00pm 1:00pm
Gojar, 1:00pm- 11:00am- 11:00am- 8:00am- 8:00am-

Jerome 6:00pm 4:00pm 4:00pm 1:00pm 1:00pm
Ogerio, 1:00pm- 11:00am- 11:00am- 8:00am- 8:00am-

Justin 6:00pm 4:00pm 4:00pm 1:00pm 1:00pm
Alliah
Valerio, 1:00pm- 11:00am- 11:00am- 8:00am- 8:00am-
Jessa Mae 6:00pm 4:00pm 4:00pm 1:00pm 1:00pm
Table 8
14
*Assuming that this table 8 shown on the previous page is the actual availability schedule
of the members. *
Monthly Production
Products Oct. Nov. Dec. Jan. Feb. Mar. Apr. May
Brags 80 pcs. 80 pcs. 80 pcs. 80 pcs. 80 pcs. 80 pcs. 80 pcs. 80 pcs.
Table 8.1
The monthly production shows the number of products that will be produced per
month. For every month, we are expected to produce 80 pieces of bags excluding
during holiday seasons and special occasions.
D. Labor Requirement
Position Number Salary/ Allowance per day

Production Head 1 P62.50
Staffs 4 P62.50
Table 9
E. Machinery/ Equipment Requirement
Sewing Machine
P350.00
Table 10
15
F. Raw Materials Requirement
Items Picture Price per Unit
Fabric Strip P27.00 per kilo
Lining Fabric P25.00 per yard
Zipper P9.00
16
Pin P10.00
Thread (big) P20.00
Needle P10.00
Wood P150.00
17
Nail (inch) P40.00 per kilo
Lock P30.00
Scissors P200.00
18
Powder Detergent P100.00
(1100grams)
Fabric P130.00
Conditioner (720ml)
Table 11
G. Existing and Potential Suppliers
Name Address Contact Number

Alex Cartera Mutya St. Interior Payatas B. 09493695250
Quezon City
Ghay-Ann Reazon 48F Morning Star St. Payatas 09218789880
B Quezon City
Micheal Borito Omega St. Ibp. road 09617339385
Commonwealth Quezon City
Table 12
19
Michael Borito and Ghay-Ann Reazon will be the general suppliers for the
enterprise were in we can get the fabrics needed with the lowest rate possible while Alex
Cartera will be the back-up supplier in cases that our main supplier failed to do so.
H. Plant/ Factory Location
Address: #040 Mutya Street Payatas B. Quezon City
20
I. Plant Layout
Entrance/Exit
2.5m
Marketing Department
Financial Department
2.5m
9m
Production Area
2m
Cutting
Storage Room and
Weavi
4m ng
Station
3m
Sewing and
Finishing
21
J. Waste Disposal System
As part of our waste disposal system the business would properly dispose its
waste such as the fabrics through the city waste disposal service. We would segregate
our wastes to comply with the city’s waste disposal protocols and ensure that our
product waste would be treated well in their garbage collection facility. As much as
possible we would be limiting our product wastes for our business supports and
acknowledges the need for sustainability to help the environment. To prevent our fabric
waste to end up in the streams we would be cutting the fabrics into smaller pieces and
collect them to be use as “retaso” just to prevent ecological damages for it takes 20 to
200 years for fabrics to decompose. As much as possible, we would still be using our
excess by products through either recycling or up cycling processes that we were to
develop.
Smart Enterprise including all of its members will make sure that there will have a
proper disposal of waste and excess of every material that used before and after
producing its product. The enterprise ensure that the used materials will not harm the
environment and the people near the production area. The following are steps of proper
disposing of the materials used of the enterprise such as excess fabrics and other waste
materials used in production.
 For the excess fabrics, the enterprise will use the waste hierarchy “reduce, reuse,
recycle” given that it is non-biodegradable, the company will make the excess fabric
as an alternative to fiberfill for filling pillows since it this is the most effective way
to dispose it.
 For the needles and nails used, the company will provide a sharps container to have
a proper sharps disposal. To prevent sewage workers and anyone at risk of being
harmed when it is disposed.
K. Quality Control System
 Durability Test – The woven textile would undergo repeated stretching to ensure its
durability.
 Zipper Test – To test if the zipper bought and to be used is of high standards and is
not prone to breakage.
 Sew Test – To check if the bags are properly sewn and free of errors.
 Fabric Test – The fabrics to be used in the bags is sight inspected to see if it is of
high quality.
 Weight Test – To test the capacity of the bag as to how heavy can it endure.
22
 Inspection Test – The finished bag is to be inspected to see if there were defaults in
the process of making the bag and if it is properly functioning.
L. Quality Standards Checklist
Checklist Items (Operation) Pass Fail Comments/

Improvements
1. The raw materials to be used are from the
trusted suppliers.
2. Excess fabrics are in good condition.
3. The production area is clean and well organized.
4. Everything will be done carefully from start of
the production until the end.
5. When the products are finished, they will be
stored in a clean storage to maintain the cleanliness
of the product.
Checklist items (Product) Pass Fail Comments/

Improvements
1. The product is in compliant to the quality

control system.
Table 13
23
M. Production Cost
1. Total Production Per Year
Production Overhead
Transportation Expense ₱2,000 ₱3,000 ₱3,000 ₱3,000 ₱3,000
Production Supplies 3,470 500 500 500 500
Rent and Utilities 4,000 6,000 6,000 6,000 6,000
Depreciation of
Production Equipment 920.00 1,380.00 1,380.00 1,380.00 1,380.00
Total Cost of Production ₱56,165.5 ₱83,654.00 ₱94,038.8 ₱109,616 ₱135,578
Table 14
2. Production Cost Per Unit
Production Cost per Unit

Year 1 Year 2 Year 3 Year 4 Year 5
Total Cost of
Production ₱56,166 ₱83,654 ₱94,039 ₱109,616 ₱135,578
Units to be Produced 650 1,200 1,440 1,800 2,400
Production Cost per
Unit ₱86.41 ₱69.71 ₱65.30 ₱60.90 ₱56.49
Table 14.1
24
IV. ORGANIZATIONAL PLAN
A. Legal Form of Business
1. Articles of Partnership / Corporation
Articles of Partnership
S.M.A.R.T Enterprise
KNOW ALL MEN BY THESE PRESENTS:

That, we the undersigned, all of legal age and residents of the Republic of the
Philippines have agreed to amend a general partnership under the terms and conditions
herein after set forth and subject to the provisions of existing laws of the Republic of the
Philippines.
AND WE HEREBY CERTIFY:
ARTICLE I. That the name of the partnership shall be

ARTICLE II. That the principal office of the Partnership shall be

located Payatas Commonwealth Quezon City.
ARTICLE III. That the names, citizenship and residence of the partners of the
said partnership are as follows.
Names Citizenship Residence

Catap, Carlo S. Filipino Quezon City
Caerlang, Rey John Filipino Quezon City
Valerio, Jessa Mae Filipino Quezon City
Sarcilla, Benedict Filipino Quezon City
Siarot, Carolyn Filipino Quezon City
Ramiscal, Anna Mae Filipino Quezon City
Mabuti, Ghaydel Filipino Quezon City
Ogerio, Justine Alliah Filipino Quezon City
Baldeviso, Irish Filipino Quezon City
Gojar, Jerome Filipino Quezon City
Alarcon, Cherry Joy Filipino Quezon City
Jalina, Michelle Joy Filipino Quezon City
Rebadulla, Charl’s Filipino Quezon City
Basco, Jonalyn Filipino Quezon City
25
ARTICLE IV. That the term for which said partnership is to exist (2) year from the
original recording of the said partnership by the Securities and
Exchange Commission.
ARTICLE V. That the purposes for which said partnership is formed are as
follows: Shared Capital Investment and Enterprise for academic purposes assuming that
we manage business.
ARTICLE VI. That the capital of this partnership shall be Forty-five Thousand Pesos,
Philippine Currency contributed in cash by the partners as follows:
Names Amount Contributed

Catap, Carlo S. ₱ 5,062.50
Caerlang, Rey John 3,937.50
Valerio, Jessa Mae 3,937.50
Sarcilla, Benedict 3,937.50
Siarot, Carolyn 2,812.50
Ramiscal, Anna Mae 2,812.50
Mabuti, Ghaydel 2,812.50
Ogerio, Justine Alliah 2,812.50
Baldeviso, Irish 2,812.50
Gojar, Jerome 2,812.50
Alarcon, Cherry Joy 2,812.50
Jalina, Michelle Joy 2,812.50
Rebadulla, Charl’s 2,812.50
Basco, Jonalyn 2,812.50
TOTAL: ₱ 45,000.00
That no transfer which will reduce the ownership of Filipino citizens to less than the
required percentage of capital shall be recorded in the proper books of the partnership;
ARTICLE VII. That the profits and losses shall be divided pro-rata among the
Partners;
ARTICLE VIII. That the firm shall be under the management of Carlo S. Catap ,
General Manager and as such he shall have charge of the management of the affairs of
the partnership.
ARTICLE IX. That the partners undertake to change the name of the partnership
immediately upon receipt of notice or directive from the Securities and Exchange
Commission that another partnership, corporation or person has acquired a prior right to
the use of that name or that the name has been declared misleading, deceptive,
confusingly similar to a registered name, or contrary to public morals, good customs or
public policy .
IN WITNESS WHEREOF, we have hereunto set our hands this 21th day
26
of June 2021 at Quezon City, Philippines.
_________________________ _______________________
TIN TIN
Singed in the presence of:
_____________________ ________________________
ACKNOWLEDGEMENT
Republic of the Philippines}S.S.}

BEFORE ME, a Notary Public for and in ______________________
Philippines, this _____________ of _________, personally came and appeared the
following persons with their Community Tax Certificates as follows:
Name CTC. # Date/Place Issued
2. Legal Requirements
The following are the legal requirements or permits that we need to apply for our
starting business so that we can start-up to run the operations.
Business Permits needed to Comply in Our Enterprise (Cost Involve)

Many of the basic requirements include:
 DTI or SEC registration form ₱500.00
 Barangay Clearance (for business located) - Payatas, Q.C. 50.00
 Barangay Business Permit 2,000.00
 Mayor’s permit 5,000.00
 Register with the Bureau of Internal Revenue (BIR)
 Registering with SSS, Phil-Health, and PAG-IBIG Fund.
 Register the business with the corresponding department or agency.
 Obtain a Business Permit
27
B. Organizational Structure
ORGANIZATIONAL CHART
28
C. Qualifications of Officers
Names Position Duties and Qualifications

Responsibilities
Catap, Carlo General  Allocating budget Education:
S. Manager resources and  Bachelor of Science
formulating policies. in Entrepreneurship
 Overseeing daily
business activities. Experience:
 Improving overall  General Manager of
business functions, S.M.A.R.T
training heads each Enterprise
department, managin  Marketing and
g budgets, Chatting Non-Voice
developing strategic Call Center Agent
plans, and  Encoder at Q.C
communicating Mayor's Office
business goals. Department
 Event Host /
Organizer
Training:
 Webinar about DTI
and Consumer's
Right
 E-Commerce
Webinar about
Leadership
 Webinar
participation in
YABANG PINOY
Start-up business
website
Caerlang, Financial Head  Reviewing financial Education:
Rey John M. and preparing  Bachelor's Degree
activity reports. in Entrepreneurship
 Monitoring accounts.
 Ensuring the Experience:
enterprise is as  Project Manager at
29
profitable as Accenture
possible.  Accounting
Assistant at BDO
UNIBANK, Inc.
Training:
 E-commerce
Webinar and
Leadership.
 Public leadership
Credential
Technopreneurship
Sarcilla, Marketing Head  Developing Education:
Benedict G. marketing strategy,  Bachelor’s Degree
in line with in Entrepreneurship
objectives.
 Coordinating Experience:
marketing campaigns  Encoder
with sales activities
and overseeing the Training:
company’s E-Commerce Webinars
marketing budget. and Leadership
Valerio, Jessa Production Head  Work to improve Education:

Mae N. quality, productivity  Bachelor’s Degree
and efficiently. in Entrepreneurship
 Ensure that
manufacturing Experience:
processes run  Sales Assistant
reliably.
 Planning and Training:
organizing Seminars about
production schedules Leadership and Seminar
. with the theme: Live to
Lead
Siarot, Assistant of the  Responsible in doing Education:
Carolyn C. Financial Head financial analysis  Bachelor of Science
and financial in Entrepreneurship
30
statements
monitoring. Experience:
 Assistant Cashier
Training:
E-Commerce Webinars
and Leadership
Ramiscal, Financial  Responsible in doing Education:
Anna Mae S. Analyst research about  Bachelor of Science
financial matters and in Entrepreneurship
she is assigned to do
financial ratio Experience:
analysis with graphs.  Encoder
Training:
 Seminars about
Leadership
 Seminars about Live
to Lead
DTI webinar
Mabuti, Bookkeeper  Responsible in Education:
Ghaydel recording and  Bachelor's Degree
auditing cash in/cash in Entrepreneurship
out of a business.
She is assigning to Experience:
monitor the cash  Encoder
flow and inform the
team if there is any Training:
potential risk in  Financial Wellness
operation. Webinar
DTI Webinar
Jalina, Promotional  Responsible in Education:
Michelle Joy Staff promoting the  Bachelors of
G. product and planning Science Major in
a creative way to sell Entrepreneurship
the product
Experience:
 Encoder
31
 Assistant Cashier
Training:
E-commerce Webinar
and Leadership
Rebadulla, Sales  Works with Education:
Charl’s Representative customers to find  Bachelor’s Degree
Micheal L. what they want and in Entrepreneurship
ensures a smooth
sales process.
Experience:
 Encoder
Training:
Seminars about
Leadership
Basco, Customer  In charge in Education:
Jonalyn D. Relation customer  Bachelor's Degree
communication, in Entrepreneurship
customer assistance,
demonstrating Experience:
product knowledge  Mcdonald'e Service
and completing Crew
transaction.  Spes (City hall)
Training:
E-commerce Webinar
and Leadership.
Ogerio, Sewer  In charge of sewing Education:
Justine and stitching the  Bachelor's Degree
Alliyah B. things together. in Entrepreneurship
 Ensuring that hand-
stitched items meet Experience:
quality standards.  Student Teacher
Training:
 E-commerce
Webinar and
32
Leadership.
Seminar about
leadership
Gojar, Purchaser  In-charge in buying Education:
Jerome P. equipment and raw  Bachelor's Degree
materials needed in in Entrepreneurship
producing the
product. Experience:
 Student Teacher
Training:
 E-commerce
Webinar and
Leadership.
Seminar about
leadership
Baldeviso, Production Staff  In charge of ensuring Education:
Irish that the production  Bachelor's Degree
area and equipment in Entrepreneurship
are kept in proper
working order. Experience:
 Strictly following  Implementer and
rules and standard Compassion Staff
procedures.  Social Welfare
Assistant
Training:
 The Young
Entrepreneurs'
Guide for
Establishing
Business and
Licensing.
 Packaging and
Labeling.
How E-Commerce
Platforms Resolve
Consumer Complain
33
Alarcon, Quality Control  Examines and Education:
Cherry Joy analyzes samples of  Bachelor of Science
M. materials, parts, or in Entrepreneurship
products for flaws
and departures from Experience:
requirements.  Production Staff
 Service provider
(Shopper)
Training:
 Leadership Training
 Redcross Training
Table 15
D. Duties and Responsibilities of Officers/ Staff/ Laborers
Names Positions Duties and Responsibilities

Carlo Catap General Manager  Allocating budget resources and
formulating policies.
 Overseeing daily business
activities.
 Improving overall
business functions, training
heads each
department, managing budgets,
developing strategic plans, and
communicating business goals.
Rey John Caerlang Financial Head  Reviewing financial and
preparing activity reports.
 Monitoring accounts.
 Ensuring the enterprise is as
profitable as possible.
Benedict Sarcilla Marketing Head  Developing marketing strategy,

in line with objectives.
 Coordinating marketing
campaigns with sales activities
and overseeing the company’s
marketing budget.
Jessa Mae Valerio Production Head  Work to improve quality,

productivity and efficiently.
34
 Ensure that manufacturing
processes run reliably.
 Planning and organizing
production schedules.
Irish Baldeviso Production Staff  In charge of ensuring that the

production area and equipment
are kept in proper working
order.
 Strictly following rules and
standard procedures.
Cherry Joy Alarcon Quality Control  Examines and analyzes samples

of materials, parts, or products
for flaws and departures from
requirements.
Jerome Gojar Purchaser  In-charge in buying equipment
and raw materials needed in
producing the product.
Justine Alliah Ogerio Sewer  In charge of sewing and
stitching the things together.
 Ensuring that hand-stitched
items meet quality standards.
Carolyn Siarot Assistant of the  Responsible in doing financial

Financial Head analysis and financial statements
monitoring.
Anna Mae Ramiscal Financial Analyst  Responsible in doing research

about financial matters and she
is assigned to do financial ratio
analysis with graphs.
Ghaydel Mabuti Bookkeeper  Responsible in recording and

auditing cash in/cash out of a
business. She is assigning to
monitor the cash flow and
inform the team if there is any
potential risk in operation.
Rebadulla, Charl’s Sales Representative  Works with customers to find
Micheal what they want and ensures a
smooth sales process.
Basco, Jonalyn Customer Relation  In charge in customer
communication, customer
35
assistance, demonstrating
product knowledge and
completing transaction.
Jalina, Michelle Joy Promotional Staff  Responsible in promoting the
product and planning a creative
way to sell the product
Table 16
E. Office Equipment/ Furniture and Fixtures/ Supplies
Table of Office Supplies
ITEMS PICTURE PRICE (₱) QUANTITY AMOUNT

Pencil ₱7 12 ₱ 84.00
Log 50 2 100.00
book
Ballpen 7 1 box 70.00
Eraser 10 5 50.00
Scissor 35 5 175.00
36
Face 25 5 box 250.00

Mask
Alcohol 250 2 gals 500.00
Table 17
F. Gantt Chart of Activities
BUSINESS IMPLEMENTATION GANTT CHART
Sept Oct Nov Dec Jan Feb March April May
Start of
Production
Selling
Business
Launching
Continuous
Operation
Table 18
37
G. Administrative Expenses
Administrative Month 2021

Expense
Legal Requirement ₱7,550.00 ₱7,550.00
Salaries/Allowance 3,937.5 31,500
TOTAL ₱ 11,487.5 ₱ 39,050
Table 19
H. Social Outcomes
The benefits to the society that will gain from S.M.A.R.T Enterprise is that the
company will generate an innovative product and will promote the sustainable
development goals no. 12 which is the “Responsible consumption and production”
that will develop solutions to meet the needs of the customer. The company will
provide employment to anyone who has a potential to market the product.
1. Benefits to the Society
Our business being an advocate of SDG no. 12 which is "Responsible

Consumption and Production" our product could be beneficial in ensuring a greener and
safer environment. With our products focusing on the recycling of scrap fabrics that is
considered as a major pollutant in the environment due to the time that it takes before it
could decay. As they support our business they are supporting as well our advocacy to
fight the damages to our environment making our customers advocates for the
environment and our brand ambassadors as they wear and buy them.
2. Social Performance Assessment
As part of our strategy, we are engaging into various social media platforms and e-
commerce site. It will gain customers’ loyalty as well as team growth and
productivity by which we obtain to create an impact to the society as we are a newly
entry business when implementations held to happen.
38
V. FINANCIAL PLAN
A. Total Project Cost

Start-up Capital
Start-up Assets
Production Equipment/Tools/Furniture ₱7,150
Total Start-up Assets 7,150
Start-up Expenditures
Marketing Expense (2 months provision) 775
Materials Purchase (2 months provision) 7,031.38
Packaging (2 months provision) 1,600
Production Supplies (2 months provision) 867.5
Direct Labor (2 months provision) 2,812.5
Salaries/ Allowances (2 months provision) 7,875
Training Expenses 1,500
Rent and Utilities (2 months provision) 1,000
Transportation Expenses (2 months
provision) 1,000
Office Supplies 2,000
Licenses, Permits and Registration Expenses 7,550
Total Start-up Expenditures 34,011.38
Contingency Fund 3,838.62
Total Start-up Capital 45,000
Table 20
The table above shows the breakdown of all our expenses for our start-up
business. The total start-up capital that we would be needing for our business would be
₱45,000.00 as its initial capital. It is categorized under operating expenses, revenue
expenditure and contingency fund to sum up the whole capital that we would be needing.
39
B. Sources of Financing
Table 21
Partners Ratio Invested Amount
Catap, Carlo S. 11.25 % ₱ 5,062.50
Caerlang, Rey John 8.75% 3,937.50
Valerio, Jessa Mae 8.75% 3,937.50
Sarcilla, Benedict 8.75% 3,937.50
Siarot, Carolyn 6.25% 2,812.50
Ramiscal, Anna Mae 6.25% 2,812.50
Mabuti, Ghaydel 6.25% 2,812.50
Ogerio, Justine Alliah 6.25% 2,812.50
Baldeviso, Irish 6.25% 2,812.50
Gojar, Jerome 6.25% 2,812.50
Alarcon, Cherry Joy 6.25% 2,812.50
Jalina, Michelle Joy 6.25% 2,812.50
Rebadulla, Charl’s 6.25% 2,812.50
Basco, Jonalyn 6.25% 2,812.50
Total 100 % ₱45,000.00
The capital of the business would be directly coming from us, the members of the
company. We have decided to contribute specific sum of money to be used as the initial
capital for the business to be used in its whole operations. The General Manager
contributed 11.25% of the business’s whole initial capital amounting to 45,000 pesos
and the 3 heads contributed 8.75 % while the other 10 members decided to contribute a
6.25%.
40
C. Projected Financial Statement
1. Projected Cash Flow Statements

Cash Flow Statement
For the year 2021-2025
Cash Inflows
Star-up Capital ₱45,000 0 0 0 0
Sales 128,000 240,000 288,000 360,000 480,000
Total Cash Inflows 173,000 240,000 288,000 360,000 480,000
Cash Outflows
Marketing Expenses 3,100 4,400 4,900 5,400 5,900
Materials Purchase 28,125.50 51,924 62,308.8 77,886 103,848
Packaging 6,400 9,600 9,600 9,600 9,600
Production Supplies 3470 500 500 500 500
Direct Labor 11,250 11,250 11,250 11,250 11,250
Salaries/ Allowances 31,500 31,500 31,500 31,500 31,500
Training Expenses 1,500 1,500 0 0 0
Transportation
Expenses 4,000 6,000 6,000 6,000 6,000
Office Supplies 2,000 2,000 2,000 2,000 2,000
Production
Equipment/Tools/Fur
niture 7,150
Licenses, Permits
and Registration
Expenses 7,550 4,000 4,000 4,000 4000
Total Cash
Outflows 110,045.50 128,674 138,058.8 154,136 180,598
Net Cash Flow 62,954.495 111,326 149,941.2 205,864 299,402
Add: Beginning
Cash Balance 0 62,954.50 174,280.495 324,221.695 530,085.695
Ending Cash
Balance ₱62,954.495 ₱174,280.495 ₱324,221.695 ₱530,085.695 ₱829,487.695
Table 22
41
2. Projected Income Statement
Projected Income Statement
For the Year 2021-2025
2021 2022 2023 2024 2025
Sales ₱128,000 ₱240,000 ₱288,000 ₱360,000 ₱480,000
Less: Cost of
Goods Sold 55,301.42 83,820.97 94,082.87 109,660.07 135,622.07
Gross Profit ₱72,698.58 ₱156,179.03 ₱193,917.13 ₱250,339.93 ₱344,377.93
Less: Operating
Expenses
Marketing
Expenses 3,100 4,400 4,900 5,400 5,900
Admin.
Expense 44,550 42,000 40,500 40,500 40,500
Total Operating
Expense ₱47,650 ₱46,400 ₱45,400 ₱45,900 ₱46,400
Net Profit
( Loss ) ₱25,048.58 ₱109,779.03 ₱148,517.13 ₱204,439.93 ₱297,977.93
Table 22.1
42
3. Projected Balance Sheet
Projected Balance Sheet
For the year 2021-2025
ASSETS
Current Assets
₱829,487.69
Cash ₱62,954.495 ₱174,280.495 ₱324,221.695 ₱530,085.695 5
Finished Goods
Ending Inventory 864.08 697.12 653.05 608.98 564.91
Total Current
Assets 63,818.58 174,977.61 324,874.74 530,694.67 830,052.6
Non-Current
Assets
Production
Equipment/Tools/
Furniture 7,150 7,150 7,150 7,150 7,150
Less: Accumulated
Depreciation 920.00 2,300.00 3,680.00 5,060.00 6,440.00
Total Non-Current
Assets 6,230.00 4,850 3,470 2,090 710
TOTAL ASSETS 70,048.58 179,827.61 328,344.74 532,784.67 830,762.6
LIABILITIES &
PARTNER'S
EQUITY
Partners' Equity 45,000 70,048.58 179,827.61 328,344.74 532,784.67
Net Profit 2,5048.58 109,779.03 148,517.13 204,439.93 297,977.93
TOTAL
LIABILITIES &
PARTNERS
EQUITY ₱70,048.58 ₱179,827.61 ₱328,344.74 ₱532,784.67 ₱83,0762.6
Table 22.2
43
D. Profitability Indices
1. ROI
ROI = Net Income x 100

Total Investment
= 25,048.58
45,000
= 0.5566 x 100
=55.66%
Net Income Total Investment ROI
₱25,048.58 45,000 55.66%
Table 23
2. Payback Period
Payback Period = Invested Capital

Net Profit
= ₱45,000.00
₱25,048.58
= 1.80
Invested Capital Net Profit Payback Period

₱45,000.00 ₱25,048.58 1.80
Table 23.1
3. Net Income: Sales Ratio
Net Income = Gross Profit

Net Sales
44
= 72,698.58
128,000
= 0.57 or 56.80%
SALES GROSS PROFIT NET INCOME

₱ 128,000 ₱ 72,698.58 56.80%
Table 23.2
Analysis:
For each peso sale of BRAGS it can produce 0.57 net income ratio on its first year of
operation.
4. Break- even Point
Break-even Point Per Unit = Fixed Costs / (Sales Price Per Unit – Variable Costs Per
Unit)
= ₱30,480 / (P200- P86.41)
= ₱30,480 / P113.59
= 268.33 or 269 units need to sell to break even
Break-even point in sales = Fixed Costs / Contribution Margin Ratio

= ₱30,480 / 373.78
= ₱81.55 in sales to hit the break-even point.
E. Financial Assumptions
The following are the financial assumptions of S.M.A.R.T Enterprise for the next
operating years:
1. The sales of Brags will increase because the unit of production increases every year.
2. The demand of Brags will increase because the population of the target market
increases.
3. The price of raw materials might increase, that means that there is possibility that
the price of Brags will increase also.
4. The S.M.A.R.T Enterprise will have another supplier because the raw materials
might increase.
45
F. Schedules
1. Projected Sales and Sales Volume

Projected Sales (Annually)
Product/s 2021 2022 2023 2024 2025
Brags In Unit
SRP
640
₱200.00
1200
₱200.00
1440
₱200.00
1800
₱200.00
2400
₱200.00
Sales ₱128,000 ₱240,000 ₱288,000 ₱360,000 ₱480,000
Table 24
2. Fixed Capital Investment with Depreciation

Capital Investment with Depreciation
Value Expected Life Span Depreciation

cost/year
Equipment and 7,150.00 12 months ₱1,380.00
Machinery
Table 24.1
3. Projected Cost of Production/ Operations
Production Cost (Yearly)
Direct Materials ₱28,125.5 ₱51,924.00 ₱62,308.8 ₱77,886 ₱103,848
Direct Labor 11,250 11,250 11,250 11,250 11,250
Packaging 6,400 9,600 9,600 9,600 9,600
Production Overhead
Transportation Expense 2,000 3,000 3,000 3,000 3,000
Production Supplies 3,470 500 500 500 500
(3 boxes)Pencil 1 box/Php 80
(1box)Ballpen 1 box/Php 190
(23 boxes)ace Mask 1box/Php 25
(2 gals.)Alcohol 1gal./Php 250
(2pcs)Log Book 2pcs/Php100
Fabric Conditioner 1100
grams/Php 100
Fabric Detergent/1040
Depreciation of Production
Equipment 920.00 1,380.00 1,380.00 1,380.00 1,380.00
Total Cost of Production ₱56,165.5 ₱83,654.00 ₱94,038.8 ₱109,616 ₱135,578
Table 24.2
46
4. Projected Cost of Goods Sold

Total Production
Cost P56,165.50 ₱83,654.00 ₱94,038.80 ₱109,616.00 ₱135,578.00
Add: Finished
Goods Beginning
Inventory 0.00 864.08 697.12 653.05 608.98
Total Cost of
Goods Available
For Sale P56,165.50 84,518.08 94,735.92 110,269.05 136,186.98
Less: Finished
Goods Ending
Inventory P864.08 697.12 653.05 608.98 564.91
Total Cost of
Goods Sold ₱55,301.42 ₱83,820.97 ₱94,082.87 ₱109,660.07 ₱135,622.07
Table 24.3
5. Schedule of Materials Purchases
P. Cost/Unit of Material
Quantity Quantity Cost/Uni
Direct Unit of
Purchase Cost (Unit of Cost/ Needed/ t to be
materia Measurem
Measurem Unit Unit to be Produce
l ent to be
ent to be produced d
Amount Quantity Used
Used)
Fabric
27 1 kilo grams 0.03
Strips 1000 500 13.5
Lining 45.72 0.76552
35 45.72 cm 0.77
Fabric cm 1 9309
Thread 20 1 pc 1 pc 20.00 1 20
Zipper 9 1 pc 1 pc 9.00 1 9.00
Direct Material Cost per piece ₱43.27
Table 24.4
47
6. Finished Goods Inventory
Production Cost Per
Unit ₱86.41 ₱69.71 ₱65.30 ₱60.90 ₱56.49
Desired Finished
Goods Ending
Inventory 10 10 10 10 10
Value of Finished
Goods Ending
Inventory 864.08 697.12 653.05 608.98 564.91
Table 24.5
7. Projected Administrative and Selling Expenses
Administrative Expense
Salaries/
Allowances ₱31,500 ₱31,500 ₱31,500 ₱31,500 ₱31,500
Training
Expenses 1,500 1,500 0 0 0
Transportation
Expenses 2,000 3,000 3,000 3,000 3,000
Office Supplies 2,000 2,000 2,000 2,000 2,000
Licenses,
Permits and
Registration
Expenses 7550 4,000 4,000 4,000 4,000
Total
Administrative
Expenses ₱44,550 ₱42,000 ₱40,500 ₱40,500 ₱40,500
Table 24.6
48
Marketing Expenses (Yearly)

Facebook Page for
Promotion
( Social Media
Booster) 1,500 2,000 2,500 3,000 3,500
Internet Expense 1,600 2,400 2,400 2,400 2,400
Total Marketing
Expense 3,100 4,400 4,900 5,400 5,900
Table 24.7
49
APPENDICES
Appendix 1: SWOT Matrix/ Analysis
Strength Weaknesses
- Durable product - Made out of rags
- Uniqueness and it’s personal designs - Not easily to sell
Opportunity Threats
- Company’s product would expand from - Not yet popular
sling bag to pack bag, shoulder bag and - Other customer prefers to buy branded
laptop case. bag.
MARKET ANALYSIS
Target Market - Our target market is around San Bartolome, Main Campus,
Quezon City and female that consist of age 18-35 years old. It must be focus at Quezon
City University that assumes of 3,000 female students inside the school. It’s partly
because they’ve become unique outward statement of a woman’s status, fashion savvy
and carrying power and the rising popularity of handbags.
Total Market Valuation – Our targeted market includes all the students and
professors in Quezon City University San Bartolome Campus, with ages ranging from
19 to 60 years-old. Based from the research conducted, our customers have a positive
outlook towards our product. They were showing positive feedback that we find very
overwhelming because despite of the fact that the product hasn’t yet been launched we
are having inquiries already.
Current Market price range: 200 pesos
50
Appendix 2: Risk Management Plan
Accidents Practice to reduce Who
and prepare for risk (Responsible)
Safety Hazard ● Working at ● Always check ● General

incorrect the facility Manager
heights.
● Avoid fast ● Department
● Lack of movements or Head.
physical a clumsy
space. mind.
● Heavy ● Do some
physical work. Maintenance
for machinery.
● Poor
workplace
design.
● Poor postures
and actions.
Biological hazard ● Mold and ● Wash properly ● General

Fungi. and sanitize Manager
the rags.
● Blood and ● Production
Body Fluids. ● Regular Head
cleaning of
● Sewage. the workplace. ● Production
Staff
● Airborne ● Pest
pathogens prevention.
such as the
common cold.
Physical hazard ● Ergonomic ● Providing ● General

hazards safety Manage.
equipment to
● Radiation employees. ● Department
51
that reduces Head
● Heat and cold their exposure
stress. to the physical ● Staff
safety hazard.
● Vibration
hazards. ● Reduce noises
and vibrations
● Noise hazards present in the
workplace.
● Look for
workplace that
makes you
comfortable
Psycho-social ● Stress, fatigue, ● Having senior ● General

hazards. bullying, management Manager
violence, commitment
aggression, to reducing ● Department
harassment workplace Head
and burnout. stress.
● Consulting
with workers
to create.
● Promote a
mentally
healthy
workplace
culture.
52
Appendix 3: Business Implementation Action Plan
Sustainable Marketers Acquiring Resource Trends Enterprise or S.M.A.R.T

Enterprise is a business that creates innovative idea turns into product by which we
make a rag, a woven fabric or hand-woven bag made from pieces of fabrics that has
varying designs, colors and pattern base on collaborative ideas of the team and available
resource intended for operational use turns into its most unique, quality, and durable
outcomes that we called “Brags”. Pursuing and aiming to achieve our business goals and
plans to make this newly enterprise knowledgeable in areas of considerations such as
technical, financial, marketing strategies and leadership with the purpose of helping
community lessen the risk to the waste management wise and aim to aid in assessing one
of the 17 Sustainable Development Goals (SDG) which is the “Responsible
Consumption and Production” also known as SDG Goal no. 12. Due to these rapid
changes, manufacturers that used to produce a product line once for each of the four
seasons are now forced to manufacture new clothes and designs at least once every
month in an average.
 Steps on Achieving Business Implementation Action Plan:
 To be able to make all things possible our team always look into the most optimistic
side of life which is to be happy and enjoy every step of life for us to prepare in better
future holding us to be more creative, innovative and productive for change and
mindful tactics. It is indeed faith and hope that is more important now a days.
 Being strongly connected and properly respectful about everyone’s most precious ideas
and knowledge, it binds us to make the implementation more realistic base on the
outcome of our study and the whole business process provides by different department
assigned to establishing responsible learning outcomes.
 On this day forward, we believe that changes are constant. Since we are in a pandemic,
everything little thing could probably happen virtually and it is our duty to see the
good side of it. As a team, we are to showcase our most developed talent and skills
bringing the most impact approach we learn to the process of creating this business
plan. Our goal is to make everything realistic, achievable, and as a newly entry
enterprise we would like to focus on practicing this platform as becoming challenges to
each and every one of us.
 The priority of our entity is to provide a product suits to the needs of the market inline
with changes and tactics that promotes sustainable consumption and production, with
proper waste disposal management system, collaborative action, ethical standards,
meeting arrangement and appointment, properly engage to department’s prospective
activities and product demonstration and development system.
53
Appendix 4: Survey Questionnaire
Dear Respondents,
We are S.M.A.R.T Enterprise conducting a study about our product Brags for us to
fulfill our requirements in subject Market Research and Consumer Behavior. In line with
this, we are soliciting for your support and assistant on answering the questionnaire that
pertains to our product. This will be used for academic purposes only, Thank you.
S.M.A.R.T Enterprise, SBENT - 3S

Researcher
Survey Questionnaire
Name: (Optional) Gender:
Age: Daily Allowance:
₱ 100 and below
₱ 101 to 200
₱ 201 and above
Put a check ( ) mark on the space provided.
QUESTIONS YES NO
1. Are you willing to buy our product “BRAGS”?
2. Do you find the product attractive and fashionable?
3. Do you think the product is marketable?
4. Do you think the product is profitable?
5. Would you recommend it to other people?
6. In buying a bag, what do you consider the most?

Product Price
Quality Others (specify)
7. At what price are you willing to buy the product?

₱ 100 to 150 ₱ 201 to 250
₱ 151 to 200 ₱ 251 to 300
8. Where do you think the product is suitable to use?

School Work
Mall Beach
54
9. Where do you prefer to buy a bag?
Mall Market
Online Others (specify)
10.What kind of bag do you like?

Sling Bag Belt Bag
Tote Bag Others (specify)
11. What do you like about the product?
12. What you don’t like about the product?
13. What alternative color can you suggest to our product?
14. What type of bag do you like us to offer in our future development?
15. What are your suggestions and recommendations to improve the business/
product?
55
Appendix 5: Sample Size and Sampling Technique
The sample size for the survey that we have conducted is a total of (50) Fifty
students and faculty staffs which were all chosen from Quezon City University Main
Campus. We have decided to make them our respondents for the said university is our
target market and for the survey results to be more accurate. In addition, random
sampling technique was used in this survey to give each sample equal chances of
participating in the said survey and were all chosen randomly.
56
Appendix 6: Survey Results and Interpretation
SURVEY RESULT
Gender of the Respondents
Gender Frequency Percentage
Male 16 32%
Female 34 68%
Total: 50 100%
Age of the Respondents

Age Frequency Percentage
19 2 4%
20 17 34%
21 23 46%
22 7 14%
24 1 2%
Total: 50 100%
Daily Allowance of the Respondents

Daily Allowance Frequency Percentage
Below ₱100 35 70%
₱101-₱200 13 26%
₱201 above 2 4%
Total: 50 100%
57
Pie Chart 1
The Pie Chart 1 shows the number of respondents who voted for the question no.1.
In the question “Are you willing to buy our product BRAGS?” 44 (88%) of the
respondents answered Yes while 6 (16%) of the respondents answered No.
58
Pie Chart 2
The Pie Chart 2 shows the number of respondents who voted for the question no.2.
In the question “Do you find the product attractive and fashionable?” 44 (88%) of the
59
Pie Chart 3
The Pie Chart 3 shows the number of respondents who voted for the question
no.3. In the question “Do you think the product is marketable?” 49 (98%) of the
60
Pie Chart 4
no.4. In the question “Do you think the product Profitable?” 48 (96%) of the respondents
answered Yes while 2 (4%) of the respondents answered No.
61
Pie Chart 5
no.5. In the question “Would you recommend it to other people?” 48 (96%) of the
62
Pie Chart 6
no.6. In the question “In buying a bag, what do you consider the most?” 3 (6%) of the
respondents answered Product, 6 (12%) answered Price,40 (80%) answered Quality
while the other 1 (2%) of the respondents answered All of the above.
63
Pie Chart 7
no.7. In the question “At what price are you willing to buy the product?” 31 (62%) of
the respondents answered ₱100 to ₱150, 11 (22%) answered ₱151 to ₱200,4 (8%)
answered ₱201 to ₱250 while the other 4 (8%) of the respondents answered ₱251 to
₱300.
64
Pie Chart 8
no.8. In the question “Where do you think the product is suitable to use?” 17 (34%) of
the respondents answered School, 21 (42%) answered Mall, 11 (22%) answered Work
while the other 1 (2%) of the respondents answered All of the above.
65
Pie Chart 9
no.9. In the question “Where do you prefer to buy a bag?” 8 (16%) of the respondents
answered Mall, 20 (40%) answered Online, 19 (38%) answered Market while the other 3
(6%) of the respondents answered All of the above.
66
Pie Chart 10
no.10. In the question “What kind of bag do you like?” 40 (80%) of the respondents
answered Sling Bag, 3 (6%) answered Tote Bag, 4 (8%) answered Belt Bag while the
other 3 (6%) of the respondents answered Backpack Bag.
67
Note: For Nos. Q. 11 - 15 it shows how our potential customers / respondents give there
feedback and out-most request, suggestions, and comment in-line with product development.
11. What do you like about the product?
Design, Unique, The design, Uniqueness, Creative, I like the way it is so Filipino,
yes, Good, the quality, New look in the market, Unique design and the color, Size, Cozy,
It's unique, pretty, Uniqueness, Affordable and its quality, The quality, Quality, The
creativity of the designs of product, none, Durable and Cheap, N/A, Color of your
product, Quality and design, its unique, It is good and unique, The uniqueness of your
product, Color of the bags, it is the best bag to use when you are in province, quality,
Design and quality, Colors of the bag, Old design and the creativity, The bag being a
recycled material, eco-friendly of some sort, Fashionable, Its design, about the quality,
Nice and affordable. Supporting local business using local materials, The designs are
creative and fashionable, napapakinabangan yung basahan, Its style.
12. What you don’t like about the product?

None, N/A, none, design, Combination of colors, None, Nothing, plain color,
colors, Don’t know, The design, Mabilis masira, Design, style, can be wear at anywhere,
Common, Color and design, Nothing, None, More designs pls, I don’t know for me your
product is good, the color, Goods lang, None so far, The plain design, n|a, color
combination, color, idk, Pure Fabric?, I dont know, Wala, I think it is not rigid, Quite
common and less artistic, Colors I think, Make it lightweight, N/A, It cannot carry too
much things inside, The weight of bags are quite heavy, Parang suitable lang po siya sa
babae.
13. What alternative color can you suggest to our product?

Pastel colors, light colors, Blue, Maroon, black, Black and white, any plain color,
Dark colors, Plane color, black,yellow, Plain black, Pastel color, Green, Neutral colors,
Nudes color, Minimalist, pattern and plain, My favorite color is green, so green, none,
Mixed colors, N/A, Rainbow color or light color / shuffle color, Any color, pastel color,
Black & white, Violet or assorted, Neon colors, Rainbow or Dyed color, Light color,
any color will do but don use the white and black it looks like a doormat for me, cyan,
Plain color and minimal design, Combination of two or more color like tie dye?,
Rainbow color/ light color, Yung light yung color sa taas then sa baba is dark na hehe
diko alam kung anong tawag dun pero siguro naman gets nyo pinipoint ko hehehe,
Anything, Dark and pastels, Please make Vintage style bags ,Faded or combining two
colors, blue and pink, Neutral and Pastel colors, Nude colors, Combination of blue black
ang light blue.
68
14. What type of bag do you like us to offer in our future development?
Hand bag, Bag pack, backpack, N/A, Sling bag and bag pack, nothing, shoulder
bag/sling bag, Sling, sling bag, Nag ba may Airfan, Modern totebags, travel bag, I
suggest wallet, Nah, Tote bag, Tote bag w/ embroider name, pouch, Maybe, a small bag,
Travel bag, Bag waterproof, Handbags, Back pack bag, none, Sling bag, sling bag, Yung
parang wallet, Bag packed water proof, Backpack and at the same time it can possibly
be change to a sling bag, Case, school bag, drawstring bag, sling / shoulder bag, i have
no idea, Travel bags, Maybe it depends to the needs and wants of your customer., Belt
bag Waterproof yung loob ng bag, Sling bag and backpack, Vintage, small bag pouches,
Sling bags, Backpack, back pack, Bagpack.
15. What are your suggestions and recommendations to improve the business/
product?
Nothing, maintain the quality of the product, Browse more related to your
business, More advertisement, must focus on the quality of the product, Variety Design,
goodluck po sainyo , I have no more suggestions, material, Be creative, More colors,
Make it simple and try to use neutral colors, Keep developing new designs, Ibang design
and uniqueness to others, Yung design Sana gawing mas attractive, You can use variety
characters. For example the favorite character of customers so that it's more interesting
and fashionable for them, Have faith. Amen, Don't scared to show your creativity, none,
more details of the product, Color combination, Promote and decorate your product, I
recommend na mas palawakin pa ang product nyo, the design make it more attractive
and also the color make it suitable to millennials, Mas goods kapag maraming bulsa,
Make it water proof, Improve the quality and designs as well, Consumers are more
attracted if the product is trendy. They tend to buy something that attracts their attention,
in short the product must be eye catcher, The color, use a design simple but attractive to
the buyers, for you to improve the business you must select your target market wisely
because in our generation some of people may think that your bag is not that good
because there are a lot of people always want a classy bag and they don't what fashion
really is, quality and price, I suggest you stay what is the platform of your product since
day 1 nothing will change. Choose whatever decision you know will be good for your
enterprise and especially for consumers, More improvement to your product and keep
going to trend, Keep it up, Promote the product, More choices of bag, More designs and
color (mas madaming mapagpipilian para mas masatisfy ang customer nyo), Make sure
the materials you used to create that product has a good quality, Add more varieties and
designs, Use dull colors, Improve the designs. Add some more innovative ideas, N/A,
To improve the product you can add more designs depending to the choice of your
customers and you can also produce wallets matching to the bags, Attach some materials
that can showcase Filipino culture, Try to add some design like drawing so it look more
appealing, gandahan yung design, Make it unisex.
69
Appendix 7: Correspondence
Dear Respondents,
The proponents would like to express their gratitude for your effort in answering
our survey questionnaire with all of your heart and knowledge. We also appreciate the
time that you've spent just to answer the survey to provide the corresponding data
needed to fully accomplish our survey results.
Respectfully yours,
The proponents
70
Appendix 8: Group Reflection
In doing the papers for our business plan we had been continually faced with
hardships and various issues such as in communicating with one another and expressing
our own thoughts and ideas amidst this flexible learning caused by the pandemic. We
struggled with catching up to our due dates, activities and exams but as we have
surmounted those hardships and as we struggle along it, we became much more bonded
to one another. We still do argue at times but just like a true family we still do manage to
make amends with one another making our relationship even stronger. We, having
known a little about all the technicalities of adapting to this flexible learning have been
able to cope with the utilization of the digital age by means of mastering the use of
computer and various applications. Through respecting one another and with the proper
leadership skills provided, we were able to finish all our tasks and duties assigned to us
as we do our papers for business plan. Here are the highlight experience gained and
enhance talent reflect to us:
“My teams have given their most credible knowledge and skills to support and
sustain to the group, it would be impossible to take this all without them so I am so
thankful and grateful that I have them during this flexible learning and it is important for
us to respect the decision that everyone wants to bring-out, we are all ready to step-up
from this experience and provide the out most standards we gain through training and
various study we conduct.”
- Catap, Carlo S. (General Manager)
“As a financial manager of this team, I learned on how to connect my team as a

leader. In a way of helping them if they struggle on something, answer their question
politely and keep the positive vibes on the team. No pressure at all but still doing the
task. In addition, I found out that my staffs are responsible on what their roles and duties.
Sometimes they did things as what I expected. They are good leader too.”
- Caerlang, Rey John M. (Financial Manager)
“Making our Business Plan is not easy. We encountered different struggles,

mixed emotion, especially now a days that we are experiencing the pandemic, it’s hard
to communicate with your group mates. In terms of brainstorming, for me it is difficult
to share my idea to them because we don’t understand each other. I can’t express my
feelings or thought about one thing because we are not allowed to see each other. We
can only talk through google meet, not everyone is blessed to have a strong internet
connection that’s why some of our members can’t attend the meeting. But despite all the
hardships and sleepless nights we managed it nicely to make our Business Plan well. It
71
really takes a lot of patience and humility for each of us to finish our task without
resentment. There is also a good teamwork in our group, we don’t need to mention their
responsibilities because they are responsible enough to do their parts and pass it on time.
I'm just grateful because I became a member of a group that is very responsible and
hardworking when it comes to giving ideas.”
- Valerio, Jessa Mae N. (Production Manager)
“In doing the papers for our business plan we had quite struggled with various
issues such as in communicating with one another and expressing our own thoughts and
ideas amidst this flexible learning caused by the pandemic. We struggled with catching
up to our due dates, activities and exams but as we have surmounted those hardships and
as we struggle along it, we became much more bonded to one another. We still do argue
at times but just like a true family we still do manage to make amends with one another
making our relationship even stronger.”
- Sarcilla, Benedict G. (Marketing Manager)
“In doing our business plan, it is already difficult so what's more if we're having
implementation. As I am one of the financial staff, I realized that it's even harder than I
thought. Handling money for the expenses, doing our duties, and responsibility as a
financial staff is a different task to do. But all in all, it is very much fun to do and great
work to experience with the team or group of course. Aside from this, I learned that we
as an enterprise need to be as one, have some teamwork for us to overcome the
challenges that we've faced. Therefore, business is not easy as you think it is as it takes
so much effort, risks everything you need just to finish your task or duty, and it takes a
lot of time. Just always remember to think of the brighter side and set aside all the
negativity around you.”
- Siarot, Carolyn C. (Financial Staff)
“This year is one of the toughest years because we are facing some problems like
this COVID19. Being a student, it was hard for us to focus not only in our studies but
also in our business plan. We can’t do some groupings in face to face but we still
manage to do the task we need to do and communicate through the help of technologies
but still have some problems because not everyone had a good and strong internet
connection. We struggle a lot because of this pandemic but this pandemic teaches
everyone in different departments to be more resourceful, clever and understanding. In
our enterprise we still manage to check each and every one not only the task they need
to do but also the health of everyone. Giving everyone a positive thought and checking
them is one of the ways we show the care and love in our enterprise. Our vision is to
pass every semester and to graduate together.”
72
- Alarcon, Cherry Joy M. (Production Staff)
” In my experience, the entire semester was challenging, but I learned a lot that
helped me enhance my group and individual abilities, especially in marketing because
I'm on the marketing team, and we build our talents through strategy, even though we're
in the middle of a pandemic.”
- Rebadulla, Charl’s Micheal I. (Marketing Staff)
73
Appendix 9: Business Plan Photos
2nd Year Mock Defense / Panelists: Prof. John Rey Dormentes with his friend on the
left side.
Semi-Final Defense with Product Approval

Panelists: Doctor Ronilo Ramilo & Doctor Geraldine Adlawon
74
Group Photo
COMPILATIONS OF WORK
Actual Business Plan Creation Photos
75
Business Plan Team Work Achievements
76

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QUEZON CITY UNIVERSITY

In Partial Fulfillment of the Requirements for the Degree

Alarcon, Cherry Joy M.

JUNE 21, 2021

This business plan paper of S.M.A.R.T ENTERPRISE submitted by ALARCON,

Approved by the Panel on Oral Examination on DATE of Defense

Mr. Daryl Panganiban

Ms. Nora Navarette Mr. Reginald Espiritu

Accepted in partial fulfillment of the requirements for the degree BACHELOR

Dr. Gerardo T. Bautista

This Business Plan paper of:

was PROOFREAD by the undersigned on (June 19, 2021).

- CHERRY JOY, IRISH, JONALYN, REY JOHN, CARLO, JEROME, MICHELLE

CERTIFICATION OF EDITING…………………………………………… iii

LIST OF TABLES…………………………………………………………… viii

I. EXECUTIVE SUMMARY…………………………………………. 1-4

II. MARKETING PLAN…………………………………………………... 5 - 10

III. PRODUCTION/ OPERATIONS PLAN………………………………. 11 - 24

IV. ORGANIZATIONAL PLAN…………………………………………… 25 - 38

Table No. Table Title Page

S.M.A.R.T Enterprise is a business that manufactures its own line of bag

2. Business/ Company Name

The letters S.M.A.R.T in our business name “S.M.A.R.T Enterprise” stands

To create the best product that implements solutions to the environmental

 To become a well-known company, that produces sustainable bags for the

 To have a better brand positioning in the first month of our business.

 To provide affordable product without compromising and damaging the

As part of our core principle, we as an enterprise is committed to

Description behind Enterprise LOGO:

As the name S.M.A.R.T Enterprise, we have decided to create a logo that

B. Marketing and Production Highlights

As part of our marketing strategy, we have decided to engage into Viral

C. Organization and Financial Highlights

S.M.A.R.T Enterprise is in a general partnership where all members bind

D. Socio - Economic Contributions

S.M.A.R.T Enterprise is a business that aims to help in achieving one of the

II. MARKETING PLAN

Illustration of Product Variations

(Students and Faculties)

2. Consumer / Customer Market Segment

C. Demand and Supply Analysis

1. Potential Demand in the next 5 years

The direct competitors of our business are Rags2Riches, Burgeon

BRAGS In 80 bags 80 bags 80 bags 80 bags 80 bags 80 bags 80 bags 80 bags

In ₱200 ₱200 ₱200 ₱200 ₱200 ₱200 ₱200 ₱200

In ₱16,000 ₱16,000 ₱16,000 ₱16,000 ₱16,000 ₱16,000 ₱16,000 ₱16,000

2. Per Year (5 Years)

Product/s 2021 2022 2023 2024 2025

E. Marketing Program/ Strategies

Competitors Product Strategy Price Place Strategy Promotion

2. Proposed Marketing Strategies

2.1.1. Brand Name

Paper bag that has a printed logo outside of it.

Product/s Selling Product Mark Up Mark

Given data and Computation:

Selling Price - Prod. Cost per Unit = Mark Up Price

Mark Up / Prod. Cost per Unit x 100 = Mark Up %