ECORNER

A Business Plan
Presented to the Faculty of the
College of Business Administration and Accountancy
University of Northern Philippines
Heritage City of Vigan

In Partial Fulfillment
of the Requirements for the Degree
Bachelor of Science in Accountancy

S.Y. 2022-2023

Members:

Manzano, Carl Clinton Neil D.

Molina, Beatrice Alessandra C.
Remular, KC Isabel R.
Sotoza, Patricia Laine P.

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 ENDORSEMENT LETTER

The following students are my students/advisees for their course in ____________ with the
working title:

Business Plan Title: Ecorner

Names of Students:

Manzano, Clinton Neil

Molina, Beatrice Alessandra

Remular, KC Isabel

Sotoza, Patricia Laine

This is to attest the panel members about my position to continue with their defense after
assessing the following factors:
● Grammar and syntax,
● Following the prescribed format of the Institute,
● Reviewing all the journals/studies manifested in the business plan,
● Presentation and sequencing of the parts of the business plan,
● Deliberating on the content and consistency,
● Verifying the originality of the entire paper,
● Regular meeting/consultation,
● Authenticity and legitimacy, and,
● Students’ performance and contribution.

With all these, I respectfully (please check the appropriate bullet prior to each statement):

For the Instructor For the Adviser

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o Endorse with full trust and confidence. o Endorse with full trust and confidence.

o Endorse with reservation. o Endorse with reservation.

o Endorse just to undergo the defense o Endorse just to undergo the defense
process. process.

o Do not endorse. o Do not endorse.

______________________________ ______________________________
(Signature of the Instructor over (Signature of the Adviser over
Printed Name/Date) Printed Name/Date)

Acknowledgement

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 The researchers want to give thanks to all the persons who helped in completing this
business proposal.

To God who gave us patience and strength to finish this study;

To our families who provided all the moral and financial support;

To Mr. Aris T. Piamonte, for supporting and guiding us in coming up with the best
outcome;

To University OF Northern Philippines for being our ground in doing research activities;

Lastly, to all the respondents for participating in the survey and for being a big part in the
study.

CERTIFICATE OF ORIGINALITY

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We hereby declare that this submission is our work and that, to the best of our
knowledge and belief, it contains no material previously published or written by another
person nor material which to a substantial extent has been accepted by any other institute
of higher learning, except where due acknowledgement is made in the text.

We also declare that the intellectual content of this business plan is the product of our
own work, even though we may have received assistance from others on style,
presentation and language expression. This business plan passed the standards of online
grammar and proofreading, and plagiarism checker.

Business Plan Title: Ecorner

Names of Group Members Signature Date
1. Manzano, Carl Clinton Neil D. __________________________ ________
2. Molina, Beatrice Alessandra C. __________________________ ________
3. Remular, KC Isabel R. __________________________ ________
4. Sotoza, Patricia Laine P. __________________________ ________

Certified by:

__________________________
Dean, College of Business Administration and Accountancy

TABLE OF CONTENTS

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Chapter 1

I. Executive Summary

A. Type of Business

1. Nature 11

2. Name 12

3. Product/Service 12

B. Management Marketing and Financial Highlights 13

C. Socio-Economic Contribution 13

II. Marketing Plan

A. Product to Sell 15

B. Target Market

1. Area Coverage 15

2. Consumer/Customer 16

C. Demand and Supply Analysis

1. Total Potential Demand

a.) Demand Analysis 17

b.) Supply Analysis 18

2. Present Supplier/Competitor 20

D. Marketing Program/Strategies

1. Practices of Competitors 20

2. Marketing Program/Strategies 21

III. Production/Operations Plan

A. Technical Production Description 23

B. Production/Operations Process

1. Step by Step Procedure 24

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 2. Duration per step by Batch 25

3. Labor and Machine Requirement 26

C. Production Schedule 29

D. Labor Requirement 31

E. Fixtures, Tools, and Equipment Requirements 33

F. Raw Material Requirement

1. Quantity Required for Musa Nuggets 35

G. Store Location 36

H. Store Layout 38

I. Waste Disposal System 39

J. Quality Control System 39

K. Production Cost

1. Total Production per Year 40

2. Production Cost per Unit 40

IV. Organizational Plan

A. Legal Form of Business 42

B. Organizational Structure 42

C. Qualifications of Officers 43

D. Office Equipment 44

E. Gannt Chart of Activities 45

Fixtures and Furnitures 45

Tools and Equipment 46

F. Administrative Expenses 47
I. EXECUTIVE SUMMARY

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1.1 Problem

Plastic cutlery is frequently thrown away since it cannot be recycled. These kinds of trash

are frequently seen in woodlands or bodies of water. In connection, scientists estimate that it

takes about 200 years for plastic forks, spoons, knives, and other plastic utensils to disintegrate

or decompose through bright sunlight. Other than that, it has been discovered that the plastic

utensils used on hot food may harm thyroid and liver. When heated, hazardous residues from

plastic utensils can contaminate meals.

Using wooden utensils will then be a better and safer choice compared to oil-based, non-

biodegradable plastic as it is made out of natural material and is fully compostable. It requires

less energy to process, is more environmentally friendly and can end up in landfills as well. Also,

it can be recycled thus, producing no waste, which serves as one way to eliminate hundreds of

trash around. All of these makes it more advisable to use wooden utensils as it helps in

improving the environment and the economy.

Other than that, wooden utensils also contribute to maintaining safety and good health as

it keeps people away from using plastic materials that contain toxic byproducts known as

oligomers that can contaminate the food taken, especially when heated; which can poison

humans or harmfully targets liver and thyroid.

According to researchers, plastic utensils and other plastic products are made from a

cocktail of substances such as pesticides, polycyclic aromatic hydrocarbons, and polychlorinated

biphenyls. All of which have toxicity levels that will have a long-term impact on health.

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 Other than the concern regarding plastic utensils is the disposal of menstrual products

that arises due to usage of plastic sanitary pads and tampons that are non-biodegradable.

Moreover, we cannot hide the fact that not all women have access to any disposable sanitary

pads due to different factors such as rising prices of goods.

1.2 Solution

Particularly, in the restaurant sector, disposable wooden utensils are a sustainable method

to lessen the dependance on plastics. Compared to single-use plastics, they require fewer

resources, have fewer byproducts, and generate less trash. Additionally, they are cost-

competitive with plastic when created with a strong supply chain and give eateries a green

image. This will serve as a crucial step in capturing the expanding market of customers that favor

eco-friendly companies.

On the other side, the need for a more sustainable solution regarding issues that arise in

using plastic sanitary pads should be prioritized. As an alternative and as the menstrual product

landscape has evolved, a new sustainable innovation continues to emerge and the creation of

reusable sanitary pads come in using unused clothes with absorbing and liquid retention capacity.

1.3 Objectives

Generally, the proponents aim to put up a business

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 a.) that will be able to maximize wood scraps into making new products.

Specifically, it aims to:

1. Lessen the use of plastic products in the food industry by producing
alternative wooden products.
2. Help in recovery of the environment.
3. Offer such work to locals that could contain everyday needs to the
unemployed.
4. Be able to extend the scope of the target market.
5. Create a name in the industry and create a market share.

b.) that will be able to recycle old clothes into making reusable sanitary pads.

Specifically, it aims to:

6. Reduce the environmental impact of plastic sanitary pads
7. Utilize ready-to-throw clothes as a material used for the production of
reusable cloth sanitary pads
8. Offer such work to locals that could contain everyday needs to the
unemployed.
9. Be able to provide women with a hygienic and environmentally safe
option and
10. To minimize the financial impact of menstrual period

A. Type of Business

1. Nature

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 The business gave rise due to observations of the proponents, Clinton Neil D. Manzano,

Beatrice Alessandra C. Molina, KC Isabel R. Remular, and Patricia Laine P Sotoza. They are

currently taking up Entrepreneurial Mind under the course, Bachelor of Science in Accountancy.

The renewed law in the town of San Vicente talks about prohibiting the use of plastic

products in catering the needs of customers in the public market such as plastic spoons and forks.

Because of this, vendors are asked to buy and use wooden products, especially those in the food

industry. The proponents interviewed the only supplier in the area, and it was found out that the

price is a lot more expensive because they are sourcing our products from outside suppliers.

From this, the proponents came up with the idea of putting up a business in the town of San

Vicente, whose One Town One Product (OTOP) is furniture. The business then can use wooden

scraps from various shops in the town and reuse into making new products, instead of putting it

into waste.

The various menstrual products that have been developed over years to address menstrual

concerns considering the different level of sensitivity and comfortability among women on how

they manage menstruation. Tampons, menstrual cups and the standard plastic or disposable

sanitary pads, which we are all familiar with, are menstrual products that serve its purpose. As

part of the continuous modernization that led to innovation, the idea of making reusable sanitary

pads has paved its way to production.

2. Name

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 Ecorner is a start-up business that will not only be just a mere manufacturing business but

rather, it will also work with existing local organizations such as the 4P’s to promote local

products. The business will definitely give locals an opportunity to better life while being taught

how to recycle scrap materials in the area.

The said business will be located at Bantaoay, San Vicente, Ilocos Sur. With this

location, people who are interested in becoming part of the workforce will be easier for them to

reach. Also, this will not require the business to alot for transportation expenses in delivering the

products to the target market which will only mean that it will be a lot cheaper than other

suppliers.

3. Product

Ecorner is an eco-friendly business that will offer 2 products in the market; a) Wooden

Utensils, b) Reusable Sanitary Pads.

Ecorner's wooden utensils will be manufactured from scraps of wood from various kinds,

including narra and mahogany, which will undoubtedly provide the product a better ability to

hang on for a longer amount of time without breaking. Depending on its intended function, it will

be available in the market in a variety of sizes and shapes. The carving techniques to be used will

take user comfort into account, with a focus on the grips that will make it durable and not easily

damaged like those plastic ones, makes it more convenient to use. Therefore, target markets will

benefit more than expected from Ecorner's wooden utensils because they have good features in

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terms of maintenance, aesthetic designs, comfort, durability, protection from changing the taste

of food, versatility, and a lot more.

The reusable sanitary pads will be made of unused, used or ready-to-throw clothes that

come with a variety of designs and sizes with different levels of absorbency considering that

women have different levels of menstrual flow. Inclusive of the package is a cleaning aid that

would fit for the materials being used to avoid infecting the private parts of women particularly

for those who have sensitive skin.

B. Management Marketing and Financial Highlights

The total projected amount for starting the business is around P 75,000. It includes all

necessary equipment, supplies, manpower, and other essential for the commencement of business

operations. On the other hand, the business is expected to earn at least P100, 000 profit for its

first month of operation.

C. Socio-Economic Contribution

It is without a doubt that the production and use of plastic continue to rise in the modern

world. Even worse, these items are actually not disposed of properly. As a result, the people and

the environment subsequently face negative impacts such as waste of resources, which

eventually leads to more serious consequences like climate change.

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 The standard plastic sanitary pads are bleached to improve its blood absorbing capacity

and this bleach contains dioxin. According to studies, dioxin is a carcinogen that promotes the

formation of cancer. Other than that, it suppresses the body’s immunity and makes the intimate

area vulnerable to infections. Whereas traditional sanitary pads can contain anything from wood

pulp to bleaching chemicals to synthetic perfumes to adhesives and even plastic, reusable

sanitary pads use materials like organic cotton which is naturally antibacterial and antifungal, to

absorb one’s flow.

Aside from the health benefits that this product has, it also serves as a way to lessen the

environmental impact of disposal pads whereas much of its waste ends up in landfill and the

material it contains takes years to decay. Moreover, we know that it’s hard for used clothes to

decompose so instead of throwing it away, we’ll utilize it as a material to be used for the

production of reusable pads.

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 II. MARKETING PLAN

A. Products to sell

PatPads, an eco-friendly menstrual product is a reusable sanitary napkin made with

unused clothes aside from the other materials needed such as cotton, fabrics, etc. It's a quality

sanitary pads that undergo a process of sewing layered clothes. This product will be offered to

the market for an affordable price depending on the variety of the pads. The pads will come into

different sizes: small, medium, large. However, it will not be limited to the mentioned sizes

because the business will accept special demands.

The wooden utensils that will serve as an alternative to plastic utensils will be made out

of wood scraps from furniture shops in the town of San Vicente. Variety of utensils will be made

available to the market such as the spoon, fork, and spatula. These varieties of products will be

made available in different sizes that range from small, medium, and large. In addition, spatulas

will come in different styles based on its use which includes flippers, spreaders, and scrapers.

B. Target Market

1. Area Coverage

Ecorner is a start-up business, so the target market for the meantime will primarily be the

people residing in the vicinity of Metro Vigan and its neighboring municipalities such as San

Vicente, Bantay, Sta. Catalina, and Caoayan where the business will capitalize. Ecorner products

will focus on business ventures specifically those in the food sector, households, and women

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respectively. However, the target market isn’t restricted to the group of people mentioned but

rather target all those who can possibly reach with its current state and position in the market.

And later on, after some time, it will extend its products to a wider scope, while continuously

offering high quality and affordable items for consumers.

2. Consumer/Customer

Moreover, based on observations from the past months there have been various issues

that have greatly affected society. Demands of the business’ target market have been identified

and given proposals in addressing such demand. Ecorner resides in the industry of

manufacturing, specifically catering to the following groups of people: a) business people; b)

household members; c) women.

Graph 1. Market Share of Ecorner

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C. Demand and Supply Analysis

1. Total Potential Demand

a. Demand Analysis

Table 2
Past and Future Demand Domestic and Foreign Demand Analysis

Year Past Domestic Demand Past Foreign Total Past

Demand Demand

2019 1,000 0 1,000

2020 2,000 0 2,000

2021 3,000 0 3,000

2022 4,000 0 4,000

2023 5,000 0 5,000

Year Future Domestic Future foreign Total Future

Demand Demand Demand

2024 5,000 500 5,500

2025 6,000 750 6,750

2026 7,000 1,000 8,000

2027 8,000 1,250 9,250

2028 9,000 1,500 10,500

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 As shown on Table 2, The Past Domestic Demand increases to 1000 every
year while there’s no past foreign demand, and the Future Demand of Domestic
increases to 1000 every year which is the same from the past domestic demand
while there’s already an increase in future foreign demand by 250 every year
2025-2028.

b. Supply Analysis
Table 3
Past and Future Domestic and Foreign Supply Analysis

Year Past Domestic Supply Past Foreign Total Past

Supply Supply

2019 1,000 0 1,000

2020 1,500 0 1,500

2021 2,000 0 2,000

2022 2,500 0 2,500

2023 3,000 0 3,000

Year Future Domestic Supply Future Foreign Total future

Supply Supply

2024 4,500 200 4,700

2025 6,000 400 6,400

2026 7,500 600 8,100

2027 9,000 800 9,800

2028 10,500 1,000 11,500

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 Table 3 shows the Past and Future domestic and Foreign Supply Analysis
in which the business used a five-year projection. The Past Domestic Supply
every year increased to 500 while the Past Foreign Supply is none. On the other
table, the Future Domestic Supply increases to 1500 and the Future Foreign
Supply increases by 200 for the year 2024-2028.

Table 4
Projected Demand and Supply Analysis

Year Projected Projected Supply Demand/Supply

Demand Difference

2024-2025 5,500 4,700 800

2025-2026 6,750 6,400 350

2026-2027 8,000 8,400 100

2027-2028 9,250 9,800 550

2028-2029 10,500 11,500 1,000

Graph 2. Projected Demand and Supply Analysis.

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 2. Present Supplier/ Competitor

Table 5
Strength and Weakness of Present Competitors

Name of the Company Strength Weakness

1. Ecoholics - has been well known in the - expensive prices

market for years - small space walk-in store
- offers variety of eco-friendly - inconvenient location
products

D. Marketing Program/ Strategies

1. Practices of Competitors

Ecoholics offers a variety of eco-friendly products with several options where customers can

choose from. Their products were offered at a higher price compared to similar products offered

online due to unstable relationships with their suppliers. Alcoholics uses digital or media

promotion such as Facebook to attract customers and actively participate in trade fairs conducted

in the province. However, their walk-in store is located in Tamag, Vigan City which is

inconvenient to its target market because it is not in the center of the commercial area.

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 2. Marketing Program/Strategies

Ecorner business will use the 4’Ps of the Marketing Mix for increasing the demand of the
products.

Table 6
Ecorner Marketing Strategies

Product A. PatPADS
Reusable sanitary pads made from eco-friendly materials such as unused clothes, fiber
and cotton. It comes with different designs, sizes and the level of absorption as to the
preference of the buyer.

Sizes: Small, Medium, Large and customized size

Designs: Floral, Plain, Minimal and customized design

B. Wooden Utensils
Wooden utensils made from scrap woods in the locality, such as those from the excess
cuts in making furniture in the locality. Wooden utensils are strong but still light and
durable. It comes with different sizes and shapes for specific purposes.

Sizes (length): 10cm, 14cm, 16cm

Shapes: Shovel, Pointed, Round
According to Purpose: Dessert Spoon, Spoon, Spork, Fork, Chopsticks

Price A. PatPADS
Prices will vary from each purchase considering the varieties of product but it is rest
assured that our product, reusable sanitary pads, will be offered at a reasonable price but
the price will not be certainly the lowest price in the area. We just keep our pricing
strategy competitive and if our supplier prices remain stable, we do not anticipate price
increases.

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 Small package (5 pcs): P125-P150
Medium package (5 pcs): P180-P250
Large package (5 pcs): P280-P350

B. Wooden Utensils
Prices will vary from the number of pieces to be acquired. It will be offered at a
reasonable price since it does not need huge amounts to produce, given that it will be
made out of scrap materials. Also, suppliers of raw materials will be coming from the
locality itself to achieve lower production cost. This will make the product be offered to
the market at a cheaper yet profitable price.

Package A (50pcs): P50

Package B (100pcs): P80
Package C (250pcs): P200

Place A walk-in store of ECOrner will be conveniently located in a commercial space in Vigan
CIty that is within easy reach of target markets as it is the common area for community
facilities and an excellent central location with easy access to major destinations,
freeways and other transportation means.

Promotion The ECOrner plans to reach customers through utilization of combination of marketing
techniques such as social media and local media by posting informations and updates
needed about our products in the social media accounts of ECOrner and, distribute flyers
and radio broadcast important details needed to be known by the residents about the
product.

A special attention will also be given in developing and maintaining an eco-friendly

packaging in every purchase that will highlight the creative nature of the product. We
also plan to conduct a reusable cloth pad-making program every end of the month and
create sustainable social change by increasing access to menstrual hygiene products.

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 Coupons,vouchers, giveaways and discounts will be also given to our lucky customers.

III. PRODUCTIONS / OPERATIONS PLAN

A. Technical Production Description

The production of eco-friendly paper cups involves several key steps to ensure

sustainability and environmental friendliness. First, sustainable paper or cardboard is sourced,

preferably certified by the Forest Stewardship Council (FSC) or made from recycled content.

The material is then prepared and loaded onto cutting machines or die-cutting equipment. The

paper is precisely cut into cup blanks of the desired size and shape. These cup blanks are then

transferred to shaping machines, which mold them into cylindrical forms, complete with a

bottom and a rolled rim at the top for structural integrity and a comfortable drinking experience.

Next, the cup blanks move to the coating and lining section. Here, an eco-friendly coating

material, such as a bio-based or polylactic acid (PLA) coating, is applied to the interior surface of

the cup blanks. This coating provides waterproofing properties without compromising on

sustainability. In the optional printing and branding stage, the cups can be transferred to

specialized printing equipment, where eco-friendly, water-based inks are used to print logos,

designs, or branding information on the cups' exterior surface.

Afterward, the coated and printed cup blanks move to the folding and assembly section.

The cup blanks are carefully folded along pre-scored lines to form the cup shape. Non-toxic and

biodegradable adhesive or glue is applied to the overlapping edges, securely assembling the

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cups. Quality control checks are conducted throughout the production process, ensuring the cups

meet stringent standards for shape, coating, printing, and overall quality.

Finally, the assembled cups are packaged using sustainable materials, such as recycled

cardboard or biodegradable plastic. The packaging design is optimized to minimize waste and

enable efficient transportation and storage. The eco-friendly paper cups are then ready for

distribution to retailers, cafes, or other establishments that prioritize environmentally friendly

practices. By following this technical production description, manufacturers can create eco-

friendly paper cups that are both functional and sustainable, minimizing their impact on the

environment while providing a reliable product for consumers.

B. Production / Operations Process

1. Step by Step Procedure

Table 7
Procedure of Ecorner Products Production

PRODUCT ACTIVITIES OUTPUT

ECORNER PRODUCTS Collecting and Buying of FSC Certified Paper and

Raw Materials Cardboard
(FSC Certified Paper and Compostable Coating
Cardboard, Compostable Water-based ink
Coating, Water-based ink, Glue/Adhesive
Glue/Adhesive)

Making Cup Designs Effective cup size and

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 shape

Cutting and Shaping Paper Cup Template

Coating and Lining Waterproof Cups

Printing and Branding Printed/Branded Cups

Folding and Assembly Finished Product/

Actual Paper Cups

2. Duration per Step by Batch

Table 8
Duration of Ecorner Product Production

PRODUCT ACTIVITIES DURATION OUTPUT

ECORNER Collecting and 1 hour FSC Certified Paper

PRODUCTS Buying of Raw and Cardboard
Materials Compostable
(FSC Certified Coating Water-
Paper and based ink
Cardboard, Glue/Adhesive
Compostable
Coating, Water-
based ink,
Glue/Adhesive)

Making Cup 1 hour Effective cup size

Designs and shape

Cutting and 1 hour Paper Cup

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 Shaping Template

Coating and Lining 1 hour Waterproof Cups

Printing and 1-2 hours Printed/Branded

Branding Cups

Folding and 2 hours Finished Product/

Assembly Actual Paper Cups

3. Labor and Machine Requirements

Table 9
Labor and Machine Requirements

Product Activities Labor Requirements Machine Equipments

Reusable
● 3 Seamstress for
Sanitary ● Collecting raw ● Sewing
manufacturing
Pads materials and Machine- it is a
various sizes and
preparing sewing machine
designs of reusable
equipment to form napkin
sanitary napkins.
needed. core
They will be the
● Making the ● Work Table- it
one to do daily
pad base will serve as the
operational
● Making the table for
activities such as
pad liner measuring
measuring, sewing
● Final stitching materials,
and packaging.
● Packaging sewing and even
● 1 finance staff for
● Delivery of packaging
assisting in the
orders and ● Clothing
preparation of
displaying Weighing Scale-

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 products for budgets, managing this is used for
sale records and receipts weighing
of orders, appropriate
reconciling daily, amount of
monthly and yearly pulped wood
transactions, used for the
preparing balance sanitary napkin
sheets, processing ● Sealing
invoices and Machine- it is
developing an in- used for
depth knowledge of packaging/
organizational sealing finished
products. products
● 1 production worker ● Defibration
for checking raw Machine- for
materials needed by grinding wood
seamstresses, pulp needed for
assembling goods pads
on production lines ● UV Treatment
and monitoring the Unit- for
production process. sterilization of
He will also carry materials to be
out basic quality used and
and testing checks, finished product
store goods and raw
materials properly
in our storage room.
● 1 delivery guy for
packaging and
making sure that all
products are

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 completely packed
to fulfill orders.

Wooden ● Collecting raw ● 3 Outliners who are ● Cutting tools -

Utensils materials and responsible for hand saw,
preparing drawing and coping saw,
equipment resizing the desired keyhole saw,
needed. utensils. hacksaw,
● Drawing an ● 3 People who are Japanese saw.
outline of the capable of using ● Carving tools -
desired size handsaws, whittling knife,
and shape on hacksaws or any drawknife,
the wood. other cutting spokeshave.
● Cutting out the materials. ● Fine and
outline. ● 5 Carvers are tasked medium fine
● Gouging the to gouge and shape sandpaper.
cut outline to the utensils. ● Food safe
carve it out. ● 3 People sand and protection - olive
● Shaping the apply some oil, coconut oil,
outside and the finishing touches. beeswax, or
handle. linseed oil.
● Sand through ● Others: pencil,
finer and finer tape measure,
grits until you framing square.
reach the
desired level of
smoothness.
● Apply organic
food to a safe

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 finish.
● Packaging
● Delivery

C. Production Schedule

Table 10
Monthly Production Schedule

ACTIVITIES PLANNED PERSONS RESOURCES DAY/TIME

DATE & INVOLVED REQUIRED COMPLET
TIME E

● Collecting Every 3 Collectors ● Cash Every

raw materials Saturday - ● Service Saturday -
and preparing 3:30 P.M Vehicle 5:00 P.M
equipment
needed.

Everyday - 3 Outliners ● Measuring Everyday -

● Drawing
8:00 A.M Tape 3:00 P.M
an outline of
● Ruler
the desired
● T-Square
size and shape
● Pencil
on the wood.
● Chalk

Everyday - 3 Cutters ● Handsaw, Everyday -

● Cutting
8:00 A.M Coping saw 3:00 P.M
out the
● Keyhole
outline.
saw

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 ● Japanese
saw

Everyday - 5 Carvers ● Whittling Everyday -

● Gouging
8:00 A.M Knife 3:00 P.M
the cut outline
● Drawknife
to carve it out.
● Spokeshave

Everyday - 3 Polishers ● Fine Everyday -

● Shaping
8:00 A.M Sandpaper 3:00 P.M
the outside
● Medium
and the
Sandpaper
handle.
● Olive oil /

● Sand coconut oil /

through finer beeswax /

and finer grits linseed oil

until you
reach the
desired level
of
smoothness.

● Apply
organic food
to a safe
finish.

Every 2 Delivery Guy ● Old Every Friday

● Packaging &
Friday - Newspaper - 3:30 P.M
Delivery
8:00 A.M

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 ● Service
Vehicle

D. Labor Requirements

Table 11
Labor Requirements

Position No. of Personnel Task and Responsibilities

● Seamstress 3 Manufacturing various sizes and designs

of reusable sanitary napkins. They will
be the one to do daily operational
activities such as measuring, sewing and
packaging.

● Finance Staff 1
Assisting in the preparation of budgets,
managing records and receipts of orders,
reconciling daily, monthly and yearly
transactions, preparing balance sheets,
processing invoices and developing an
in-depth knowledge of organizational
products.

● Production Worker 1
Checking raw materials needed by

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 seamstresses, assembling goods on
production lines and monitoring the
production process. He will also carry
out basic quality and testing checks,
store goods and raw materials properly
in our storage room.

● Delivery Guy 2 Packaging and making sure that all

products are completely packed to fulfill
orders.

● Outliners & Cutters 3

Responsible for drawing and resizing the
desired utensils and cutting it into the
desired shape and size.

● Carvers 5
Gouging the cut outline to carve it out
and shaping the outside and the handle.

● Polishers 3
Sanding through finger and finger grits
until it reaches the desired level of
smoothness and applying organic food

32 l
 safe finish.

E. Fixtures, Tools and Equipment Requirements

Table 12
Fixture, Tools and Equipment Requirements

Fixture, Tools & PRICE per NUMBER TOTAL COST TERMS OF

Equipment UNIT OF PURCHASE
Requirements UNITS

Service Vehicle 60,000.00 1 60,000.00 Cash

Measuring Tape 8.00 2 16.00 Cash

Grade Steel Tape 99.00 2 198.00 Cash

Ruler 7.00 2 14.00 Cash

T-Square 189.00 1 189.00 Cash

Pencil 7.00 10 70.00 Cash

Tailor’s Chalk 23.00 5 115.00 Cash

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 Handsaw 70.00 3 210.00 Cash

Coping Saw 309.00 1 309.00 Cash

Keyhole Saw 809.00 1 809.00 Cash

Japanese Saw 1,308.00 1 1,308.00 Cash

Whittling Knife 169.00 2 338.00 Cash

Drawknife 165.00 2 330.00 Cash

Spokeshave 178.00 3 534.00 Cash

Fine Sandpaper 5.00 50 250.00 Cash

Medium Sandpaper 5.00 50 250.00 Cash

Coconut Oil 111.00 3 333.00 Cash

Thread & Needle 300.00 1 300.00 Cash

Sewing Machine 299.00 2 598.00 Cash

Fiber Cotton 75.00 5 375.00 Cash

Furniture & Fixtures

Table 2,000 1 2,000 Cash

Supplies Expense

Paper 178.00 1 178.00 Cash

Ballpen 100.00 1 100.00 Cash

TOTAL 70,824.00

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F. Raw Materials Requirement

1. Quantity Required for Ecorner Products

Table 13
Wooden Utensils Requirement

Item Quantity Quantity Quantity Price Total

Required Required Required/ Purchase
per Month (Month)

Scrap Woods 1 Truck 1 flat 1 rectangle x

rectangle 2 normal size
x 500 pcs = - -
1,000 wooden
utensils

Table 14
Reusable Sanitary Pads Requirement

Item Quantity Quantity Quantity Price Total

35 l
 Required/ 50 Required Required/ Purchase
pcs per Month (Month)
Unit

Wood Pulp 2 000g 40g 40g X 2 200 - -

pcs pads=
88kg

Cloth (soft 250 to 400 5 to 8 layers 5 to 8 layers - -

toweling) layers X 2 200= 11
000 to 17 600
layers

Velcro strap 100 pcs 2 pcs 2 pcs X 2 200 - -

pcs pads= 4
400 pcs

G. Store Location

36 l
37 l
 Figure 1. Location for Ecorner Store

The map shows the place where Ecorneer will be situated. This place will particularly be
the production area where supplies and materials needed are easily accessible. Our location will
be at: Bonifacio Street, Bantaoay, San Vicente, Ilocos Sur. Taking Bantay - San Vicente Road, to
the store’s destination, turn right heading to Bantaoay Baragay Hall and beside Earl Rose Leisure
Inn.

H. Store Layout

38 l
 Figure 2. Store Layout of Ecorner
I. Waste Disposal System

Ecorner follows such processes and methods in disposing waste to achieve one of its
goals of being environmentally friendly business. Ecorner’s waste disposal system aims to
protect not only the environment itself in a way that it cannot contribute to the pollution and
creation of other related problems, but also concern about the health of its workers and
employees.

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 As an eco-friendly business, it prioritizes recycling as a way of disposing of our waste.
As long as it is possible, Ecorner will convert every material on hand into new products to
reduce the amount of waste that ends up in incinerators. In addition, every corner of the build
will have bins for different waste such as recyclables, organic, and non-organic waste.

In the long run, Ecorner intends to create its own compost pit most probably on a
different land area. This will be used then to to dispose of non-hazardous waste, in which they
will be buried and serve as a nutrient-rich soil provider.

J. Quality Control System

Ecorner is an eco-friendly business that is focused on making quality products with the
integration of utilized clothes and woods in a sanitized environment for health and environmental
impact within production. The business guarantees that the products offered are not only cheaper
than other similar products offered in the market but also aligns with our purpose in building up
the business of providing reusable and eco-friendly products. Employees, including the owners,
of the business are also efficiency and productivity centered to maintain and further enhance
one’s skill while working on product’s quality.

K. Production Cost

1. Total Production per Year

Table 15
Total Production per Year

Product Size/Unit Planned Production Volunteer

40 l
 Year

1 2 3 4 5

Wooden Utensils 5.5” 6,000 8,000 10,000 12,000 14,000

Reusable Sanitary Small to Large 6,000 8,000 10,000 12,000 14,000

Pads

2. Production Cost per Unit

Table 16
Production Cost per Unit

Product Size Volum Direct Direct Utilities/factory Total Total Cost

e Material Labor Overhead Cost of
s Per Production
Unit
Per Unit Per Per Unit
Unit

Wooden 5.5” 6,000 Wood

Spoon P0.10 Promotion
and Fork P0.20
Varnish
P0.10 P0.50
P1.10 P6,600

41 l
 Coconut Utility
Oil P0.10
P0.10

Reusable Sma 6,000 Wooden P10 Promotion P27.2 P163,200

Sanitary ll to Cotton P0.20 0
Pads Larg Fabric
e P5.00 Utility
P1.00

Wood
Pulp
P8.00

Velcro
Strap
P3.00

IV. ORGANIZATIONAL PLAN

A. Legal Form of Business

The business will operate as a partnership form. Each partner shall contribute as regards

to their agreement but basically working capital will be equally divided. The consideration of

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choosing partnership over sole proprietorship are the advantages that come with this form of

business. Working as a team provides more resources for the business to thrive. It also implies

that having a partner entails sharing and acquiring each other's expertise, experience, and

knowledge in order to achieve a better work-life balance by indicating that you are not doing all

of the work in running a business alone. You have a team with whom you will work together,

and this will result in a stronger working environment because various perspectives will

collaborate to solve challenges in novel ways, bridging gaps and sharing success.

B. Organization Structure

Figure 3. Organizational Structure of Ecorner

The business will be headed by the business owners who have the highest authority in the

production and operation of the firm to be assisted by the manager and 2 supervisors. There will

also be 2 employees to do the production of reusable sanitary pads and 2 employees for the

43 l
production of wooden utensils. The 4 employees will do the production and packaging, the day-

to-day operation of the business.

C. Qualifications of Officers

QUALIFICATIONS OF OFFICERS

JOB TITLE QUALIFICATIONS EXPERIENCE/S MONTHLY

SALARY

Manager -College graduate -1 to 2 years of -P30,000.00

with any business- experience in related
related course. fields and with
-Age from 21-50 necessary knowledge
-Any gender related to business
work/operation.

Supervisor -College graduate -No needed work -P25,000.00

-Age from 21-50 experience but
-Any gender knowledgeable in
management and
supervision.

Employees - Age from 21-50 -No needed -P18,000.00

- Any gender experience but must
be willing to learn
and train.

D. Office Equipment

Table 17
Office Supplies

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 Equipment Cost Quantity Total

Desktop 50,000 1 50,000

Printer 15,000 1 15,000

Bond Paper 300 2 600

Record Book 100 2 200

Ballpen 10 10 100

Stapler 30 2 60

Scotch Tape 20 3 60

Receipt & Voucher 200 2 400

TOTAL 66,420

E. Gantt Chart of Activities

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 Figure 4. Gantt Chart of Activities of Ecorner

Table 18
Depreciation Value on Fix Asset

Furniture and Fixture

Item Price Salvage Depreciati Year

Value 20% on
1 2 3 4 5

Tables 5,000 1,000 800 4,200 3,400 2,600 1,800 1,00

0

Chairs 3,000 600 480 2,520 2,040 1,560 1,080 600

Shelves 2,000 400 320 1,680 1,360 1,040 720 400

Cabinet 1,500 300 240 1,260 1,020 780 540 300

Trash Bin 450 90 72 378 306 234 162 90

Tools and Equipment

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 Table 19

TOOLS AND PRICE Salvage Depreciatio Year

EQUIPMENT Value n
1 2 3 4 5
20%

Handsaw 300 60 48 252 204 156 108 60

Coping Saw 350 70 56 294 238 183 126 70

Whittling Knife 650 130 104 546 442 338 234 130

Drawknife 1,300 260 208 1,092 884 676 468 260

Tape Measure 400 80 64 336 272 208 144 80

Framing Square 500 100 80 420 340 260 180 100

Sewing Machine 15,000 3,000 2,400 12,600 10,200 7,800 5,400 3,000

Clothing 2,500 500 400 2,100 1,700 1,300 900 500

Weighing Scale

Sealing Machine 300 60 48 252 204 156 108 60

UV Sterilizer 3,000 600 480 2,520 2,040 1,560 1,080 600

Disinfection
Cabinet

F. Administrative Expenses

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 Table 20
Administrative Expenses

E-Corner
Administrative Expenses Schedule
For the Year 2023-2024

Annual Quarter Quarter Quarter Quarter

Budget
1st 2nd 3rd 4th

Department
Expense Office 175,000 43,750 43,750 43,750 43,750
Supplies and
Equipment

Miscellaneous 80,000 20,000 20,000 20,000 20,000

Expense
Administrative

Salary Expense 250,000 62,500 62,500 62,500 62,500

Administrative

TOTAL 580,000 126,250 126,250 126,250 126,250

1. DAILY SALES FORECAST

48 l
 A. Wooden Utensils

M T W TH F S SUN TOTAL

UNIT 200 200 100 100 200 200 200 1 200

AMOUN P400 P400 P200 P200 P400 P400 P400 P2 400

T (P2)

B. Reusable Sanitary Pad

M T W TH F S SUN TOTAL

UNIT 50 50 50 100 100 100 100 550

AMOUN P1 P1 500 P1 500 P3 P3 P3 000 P3 P16 500

T (P30) 500 000 000 000

2. WEEKLY SALES FORECAST

A. Wooden Utensils

1st week 2nd week 3rd week 4th week TOTAL

UNIT 1 200 1 200 1 200 1 200 4 800

AMOUN P2 400 P2 400 P2 400 P2 400 P9 600

T

B. Reusable Sanitary Pad

49 l
 1st week 2nd week 3rd week 4th week TOTAL

UNIT 550 550 550 550 2 200

AMOUN P16 500 P16 500 P16 500 P16 500 P66 000
T

3. AVERAGE INCREASE PER YEAR

A. Wooden Utensils

YEAR YEARLY INCREASE TOTAL

2023 57 600 57 600

2024 57 600 + 2 800 60 400

2025 60 400 + 2 800 63 200

2026 63 200 + 2 800 66 000

Year 2026 66 000

Year 2023 (57 600)
8 400/3= 2 800 average yearly increase

B. Reusable Sanitary Pad

50 l
 YEAR YEARLY INCREASE TOTAL

2023 26 400 26 400

2024 26 400 + 1 300 27 700

2025 27 700+ 1 300 29 000

2026 29 000+ 1 300 30 300

Year 2026 30 300

Year 2023 (26 400)
3 900/3= 1 300 average yearly increase

51 l