BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY

BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY
BSAT Res. No.___________

Date:
A PROJECT FEASIBILITY STUDY IN ESTABLISHING JEK-RIALA
CHILDREN’S HOME CARE IN CAÑOS SUBDIVISION,
BARANGAY NEW ISABELA, TACURONG CITY
EDMAR P. PANILA
JOFELYN C. DE MAYO
IRISH ANN R. BENJAMIN
KENETH ROSE R. FAGTANAN
LYKA ANTONETTE P. CANAYA
SUBMITTED TO THE FACULTY OF THE COLLEGE OF BUSINESS

ADMINISTRATION AND HOSPITALITY MANAGEMENT, SULTAN
KUDARAT STATE UNIVERSITY, TACURONG CITY CAMPUS,
CITY OF TACURONG, SULTAN KUDARAT IN PARTIAL
FULFILLMENT OF THE REQUIREMENTS
FOR THE DEGREE OF
BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY
APRIL 2019
TRANSMITTAL
The feasibility study attached entitled “JEK-RIALA CHILDREN’S HOME

CARE IN BARANGAY NEW ISABELA, TACURONG CITY” prepared and
submitted by JOFELYN C. DE MAYO, IRISH ANN R. BEJAMIN, EDMAR P.
PANILA, KENETH ROSE R. FAGTANAN and LYKA ANTONETTE P. CANAYA
in partial fulfillment of the requirementsfor the degree of Bachelor of Science in
Accounting Technology, is hereby accepted.
MARY GRACE S. MOLINA MA. JEANELLE B. ARGONZA, Ph.D.

Adviser College Dean
______________ _____________
Date Signed Date Signed
ANNIE D. FRANCISCO, MS
Research Coordinator
______________
Date Signed
Acceptance as partial fulfilment of the requirements for the degree of the

Bachelor in Science in Accounting Technology.
REYNALDO H. DALAYAP JR., Ph.D

Campus Director
____________
Date Signed
APPROVAL SHEET
The feasibility study attached hereto entitled “JEK-RIALA CHILDREN’S

HOME CARE IN BARANGAY NEW ISABELA, TACURONG CITY” prepared
and submitted by JOFELYN C. DE MAYO, IRISH ANN R. BEJAMIN, EDMAR P.
PANILA, KENETH ROSE R. FAGTANAN and LYKA ANTONETTE P. CANAYA
for the degree of Bachelor of Science in Accounting Technology has passed the
standards set by the Sultan Kudarat State University and was successfully
defended before these guidance committee.
ANNIELYN A. IGNES, LLB, Ph.D. MANOLO B. MERCADO, MBA

Member Member
_______________ _____________
MARY GRACE S. MOLINA

Adviser
______________
Date Signed
Acceptance as partial fulfilment of the requirements for the degree of the

Bachelor in Science in Accounting Technology.
MA. JEANELLE B. ARGONZA, Ph.D. ANNIE D. FRANCISCO, MS

College Dean Research Coordinator
_______________ _________________
REYNALDO H. DALAYAP JR.,Ph.D.

Campus Director
____________
Date Signed
ACKNOWLEDGMENT
Though only our name appears on the cover of this feasibility study a
number of great people have contributed to this study. We owe our gratitude to
all those people who have made this feasibility study possible.
Our deepest gratitude to our advisers Ma’am Annielyn A. Ignes, Ph.D.
during or Business Research 1 and Ma’am Mary Grace S. Molina during our
Business Research 2. We have been amazingly fortunate to have an adviser
who gave us freedom to explore on our own, and at the time the guidance to
recover when our steps faltered. Your patience and support helped us overcome
many critical situations and finish this feasibility study. We hope that one day we
could become as good an adviser like yours.
To our panel, Sir Joel P. Binag, MBA and Ma’am Annielyn A. Ignes, J.D.
Ph.D., for their encouragement and practical advice. We are also thankful to
them for reading our reports, commenting on views and helping us to understand
and enrich our ideas.
To our English critic, Ma’am Irish Mae Pasquin we are so thankful for
ensuring the use of correct grammar and consistent notation in our writings and
for carefully reading and commenting on countless revision of this study.
To our Statistician Ma’am Charmie P. Lagdamen and to our Financial
Analyst Ma’am Johanna Lynn P. Malicad, CPA, they have both high standards
for their students. They introduced us to Mathematics logic and their teaching
inspired us to work on chapter three (3) Marketing Aspect and chapter five (5)
Financial Aspect of this feasibility study. We indebted to them for their continuous
encouragement and guidance.
Many friends have helped us to stay same through these difficult months.
Their supports and care helped us overcome setbacks and stay focused on our
feasibility study. We greatly value their belief in us.
To our family, for the unending support especially in terms of financial
needs. Their prayers and motivations gave us the power in completing our study.
Most importantly, none of this would have been possible without guidance
of our Almighty God, the love and patience of our family.
Thank you so much for a wonderful journey and God Bless us all.
THE RESEARCHERS
TABLE OF CONTENTS
PRELIMINARIES PAGES
Title Page i
Transmittal ii
Approval Sheet iii
Acknowledgment iv
Table of Contents vi
List of Tables ix
List of Figures xi
Executive Summary xii
CHAPTER I INTRODUCTION 1
Background of the Study 1
Trading Name 2
Objectives of the Study 4
Project Location 6
Definition of Terms 8
CHAPTER II ORGANIZATIONAL MANAGEMENT ASPECT 9

Form of Business Organization 9
The Organizational Structure 9
Personnel Requirement 10
Job Description and Qualifications of Employee 11
Hiring Process/Flowchart 13
Compensation and Salaries of Employees 15
Benefits of the Employees 16
Project Time Table 17
CHAPTER III MARKETING ASPECT 19

Market Description 19
Analysis of Demand 20
Analysis of Supply 25
The Competitors 27
Analyzing the Market Gap and Market Share 28
SWOT Analysis 28
The Marketing Mix 30
CHAPTER IV.TECHNICAL ASPECT 33

Business Location 33
Mode of Acquisition 33
Sketch Plan/Layout 34
Description of Product or Service 41
Sources of Product or Service 42
Analyzing Product Life Cycle 44
The Channel of Distribution 46
Standard Operating Procedure (SOP) 47
Mode of Acceptable Payment 50
Service Schedule 51
Service Process 57
Quality Control 58
List of Equipment and Facilities 58
CHAPTER V.FINANCIAL ASPECT AND ANALYSIS 65

Project Cost 65
Source of Initial Investment 65
Financial Assumption 66
Income Statement 68
Statement of Financial Position 69
Cash Flow 70
Statement of Changes In Equity 71
Financial Statement Analysis 72
Net Profit Margin 73
Return on Investment (ROI) 74
Payback Period 75
CHAPTER VI SOCIO-ECONOMIC AND ENVORONMENTALASPECT 76
CHAPTER VII SUMMARY, CONCLUSIONS AND RECOMMENDATIONS 78
BIBLIOGRAPHY 80
Appendices
Appendix 1 Plan of Course Work 82
Appendix 2 Application fir Feasibility Study Title 87
Appendix 3 Nomination of Guidance Committee 88
Appendix 4 Application for Feasibility Study Outline Defense 89
Appendix 5 Change of Adviser/Guidance Committee Members 90
Appendix 6 Approval of Feasibility Study Outline 92
Appendix 7 Certification of Statistician 93
Appendix 7 Certification of Financial Analysis 94
Appendix 8 Certification of English Critic 95
Appendix 9 Application for Feasibility Study Final Defense 96
Examination
Appendix 10 Application for Feasibility Study Final Printing 97
and Binding
Appendix 1 Letter of Permission 99
Appendix 12 Survey Questionnaire 104
Appendix 13 DTI Certification 109
Appendix 14Various Schedules 110
Appendix 15Cost of Sales 115
Appendix 16 Computation of Demand and Supply 116
Biographical Data 118

LIST OF TABLES
TABLE TITLE PAGE
1 Risk and Mitigations xiv
2.3.1 Job Descriptions and Qualifications 11
2.3.3 Salaries and Wages 15
2.4 Project Time Table 17
3.2.1.1 Historical Demand 21
3.2.1.2 Projected Demand 25
3.2.2.1 Historical Supply 26
3.2.2.2 Projected Supply 27
3.4 Analyzing the Market Gap and Market Share 28
3.6.2 Pricing for Services 32
4.5 Mode of Acceptable Payment 50
4.6.1 Nursery Schedule 51
4.6.2 Infant Schedule 52
4.6.3 Home Care Schedule 54
4.6.4 Service Schedule 55
4.9.1 Building Materials 59
4.9.2 Office Supplies 62
4.9.3 Office Equipment 63
4.9.4 Advertising Expense 63
4.9.5 Furniture and Fixtures 63
4.9.6 Recreational Supplies 64
4.9.7 Utilities 65
4.9.8 Waste Disposals 65
4.9.9 Legal Requirements 66
5.1 Project Cost 67
5.4.1 Income Statement 70
5.4.2 Statement of Financial Position 71
5.4.3 Statement of Cash Flow 72
5.4.4 Statement of Changes in Equity 73
5.5.1 Working Capital 74
5.5.2 Net Profit Margin 75
5.5.3 Return on Investment 76
5.5.4 Payback Period 77
LIST OF FIGURES
FIGURE TITLE PAGE
1.1 Business Logo and Slogan 3
1.2 Project Location 7
2.1 Organizational Structure 9
2.2 Hiring process/ Flow chart 13
3.1 Target Market 22
3.2 Nursery Demand 23
3.3 Home Care Demand 24
3.4 Infant Care Demand 24
4.1 Vicinity Map 34
4.2 Perspective View 35
4.3 Building Floor Plan 36
4.4 Front View 37
4.5 Left Side View 37
4.6 Back View 38
4.7 Right Side View 38
4.8 Building Front View 39
4.9 Building Bird’s Eye View 39
4.10 Building Right Side View 40
4.11 Building Rear Plan View 40
4.12 Instructional materials
4.13 Channel of Distribution 45
4.14 Service Process 57
EXECUTIVE SUMMARY
A. Trading Name
JEK-RIALA Children’s Home Care
B. Business Location
Caños Subdivision, Barangay New Isabela, Tacurong City, Sultan
Kudarat.
C. Total Project Cost
Description Amount (in Php)

Land 800,000.00
Building 1,360,154.00
Machinery and Equipment 140,540.00
Furniture and Fixture 94,778.75
Permit and Licenses 12,190.00
Pre-operating Expenses
Advertising 12,400.00
Installation Cost
Electricity 15,667.00
Water 15,000.00
Working Capital
Salaries and Wages 627,120.00
Utilities Expense 144,000.00
Recreational Supplies 19,413.25
General Supplies 32,538.00
Total 3,273,801.00
Add: Contingency fund (10% of 327,380.10
initial cost)
Total 3,601,181.10
D. Objectives
To determine the viability and feasibility of Children’s Home care in
Caños Subdivision, Barangay New Isabela,Tacurong City, Sultan Kudarat.

E. Brief Description of the Project
The proposed project is primarily concerned with every child’s safety and
enjoyment despite the absence of their parents or guardians. It is by personal
funds of the owner, a total amount ofPhp 3,601,181.10 projected cost. This
project will serve as a place and option for parents with busy schedules and
important matters that will be inconvenient for a child to go with them. It will
serve as a temporary haven for every child’s development that comes with
play and fun. The proposed business will be accessible to every customer in
Tacurong City, located atCaños Subdivision, Barangay New Isabela. In order
to attract customers, the business will use standard equipment’s, have close
monitoring and cooperation with parents to improve everyday service.
Treatment for every child is fair and just, through Montessori Method. It
operates for 10 hours a day, six days a week.
In operating the business there are three services wherein children are
divided according to their age Nursery (3-11months old), Infant (1-2yrs old),
Home Care (2-3yrs old). Activities are designed for their stay in the center,
through recreational materials, educational, toys and indoor play sets as well
as nursery rhymes music and videos. Items are to be purchased at Gaisano
Mall of Davao, the toys of the children will be supplied from Toy Kingdom.
Located at SM Building, Quimpo Blvd. Corner Tulip Drive, Ecoland, Davao
City.
The business will only procure products that are safe and non- toxic for the
childrens’ safety. JEK-RIALA Childrens’ Home Care gives a reasonable option
for payment modes and reasonable assistance based on their needs
F. Risk and Mitigations
Table 1. Risk and Mitigations

RISK MITIGATION
Failure to anticipate necessary Prepare First aid kit and safety

precautions equipment like fire extinguisher,
CCTV and biometric. Establishment
will conduct emergency drills for
natural phenomenon’s to happen.
Lack of sufficient knowledge and skills Acquire more knowledge in different
in managing the business. aspects of the business. Participation
in different seminars in line with the
proposed project.
A new venture in Tacurong City. Proper dissemination to the public
through promotional strategies such
as fliers, tarpaulin and radio
announcement
Unforeseen breakdown of equipment The business will set up an allowance
and materials to be used. or mark-up that can cover up the
breakdown and will have a standby
equipment.
Complaints from Parents/Guardian The management of the business will
towards efficiency of process. settle both sides urgently and with
confidentiality .Staff must work
fast,cordial manner and calm way.
Customers choose to drop their The child care staff will treat the
children to their relatives. children like a family and will assure
to give the best service to every child.
Customers choose to hire traditional The business will embody its slogan,
nanny or “yaya”. Mom’s Trusted Quality Care, making
sure that every client will be satisfied.
And an assurance that the business is
always available anytime of the day
and operating days of the week unlike
in traditional yaya.
Parents or Guardians intentionally The manager will report it to
leave their children. Department of Social Welfare and
Development (DSWD) with the waiver
and information signed by the parents
or guardian at the time of admission.
Bombing The business assures that the area is
always safe from harm through CCTV
cameras footage plus employment of
security personnel.
A. Summary of Findings
G.1. Organization and Management Aspect
The business will be operated by the sole proprietor whom will
contribute the whole amount of Php 3,601,181.10 of the projected cost
that will come from his personal funds. The owner will hire ten staffs: one
on call bookkeeper, one on call head nurse, one fulltime nursing aide, four
regular child care staffs, one on call maintenance/support personnel, and
one security guard. The owner is preferably a graduate of a four year
course or other higher educational training, has the willingness to give
service, passion towards children, and enough knowledge and skills
regarding the business. It is suitable for the owner, being knowledgeable
of the business aspects as a key to maximize resources in managing the
proposed business well. The owner will be the manager and at the same
time the receptionist who is responsible for keeping the money and
records of the business.
G.2. Marketing Aspect

JEK-RIALA Children’s Home Care is a new venture in Tacurong
City. The business will have three rooms for different services offered
according to age groups, where Montessori Method will be used for Home
Care and Infant Services. According to the gathered results of the survey
71% of the parents’ wishes to drop and enrol their kid/s for Home Care
service with 33% hourly,12% daily,13% weekly and 42% monthly. Infant
Care services resulted to 16% with 14% hourly, 22% daily, 14% weekly,
and 50% monthly. For nursery service results were 13% with 18% hourly,
18% daily, 18% weekly, and 45% monthly.
G.3. Technical Aspect
The proposed business will be located atCaños Subdivision,
Barangay New Isabela, Tacurong City. The acquisition of toys and fixtures
will be at SM Building, Quimpo Blvd. Corner Tulip Drive, Ecoland, Davao
City as well as to other reliable source where quality may be assured. The
proposed business assures parents/guardians that every child will be safe
while enjoying their stay and as they go home children may have learned
something from JEK-RIALA Children’s Home Care.
G.4. Financial Aspect and Financial Analysis
The proposed business shows profitability in the performance
through its return on investment which targeted to gain an 18% return
within 5yrs. Current ratio shows that it is highly liquid and favorable for
future investors and creditors. Its payback period is 1 year and 11 months,
emphasizes that the investment is replaceable in less than 5 years.

G.5. Socio-Economic and Environmental Aspect
JEK-RIALA Children’s Home Care can contribute to the
development of the society by paying taxes. Through taxes that the
proposed project will pay and government can use it for the general
welfare of the public. The business is expected to improve the Socio-
economic Aspect of the family where both parents can now work with
nothing to worry about the safety, health, care and the learning of their
infant and toddlers.
H. Conclusions and Recommendations
H.1. Conclusions
As a conclusion, JEK-RIALA Children’s Home Care is feasible and
viable through the results of profitability being confirmed and supported by
its financial statements through profitability ratio, acid test ratio, return on
investment and payback period.
H.2. Recommendations
Based on the data gathered the result shows that JEK-RIALA
Children’s Home Care and or similar businesses has potential and has
opportunities in the market.
 The ambiance of the room it should be creative and well-developed to
be competitive with other competitors.
 Cleanliness should be observed within the business vicinity and serve
a quality standard to the customers.

 Expansion of the building for additional services to be offer and for
more conducive place to increasing number of clients.
 Hard work, patience and understanding should always open to the risk
in order to survive the business project.
 Proper trainings of the employees on assisting the children must be
conducted for the safety of the children and in order to maintain the
good quality of services.
 Services offered may develop into pre-school program.

Chapter I
INTRODUCTION
1.1. Background of the Study
Child Care is the care for children provided by the government,
organization, or a person, while parents are at work or absent for a reason. This
is a kind of work where staff or babysitters take care or gives service for other
parents’ child in a specified period of time. Most current Child Care services in
the Philippines offer services focused on preschool education which uses a
formal curriculum for overall development of the child.
Child Care program was introduced through government laws and later on
had been adapted by private sector pursuant to Early Childhood Care and
Development (ECCD RA10410) System shall refer to the full range of health,
nutrition, early education and social services development programs that provide
for the basic holistic needs of young children from age zero (0) to four (4) years;
and to promote their optimum growth and development.
The number of working parents including single-parent families and
families with both parents employed is rising; creating an ever-growing need for
quality child care. The need of JEK-RIALA Children’s Home Care is a start-up
organization that provides day care services to the children of Tacurong City,
Lambayong and Isulan Sultan Kudarat. There are currently no other home care
agencies serving the three areas. This mid-sized child care facility serves
children from infant to three years of age. Their services are safe and secure,
providing the parents with an excellent place where their children can be taken
care of.
In addition to day care service for your child, the researchers provide
effective education through Montessori Method, and support to assure today’s
children has every opportunity to succeed tomorrow. JEK-RIALA Children’s
Home Care complies with applicable laws and does not discriminate,exclude
people or treat them differently based on race, color, religion (creed), sex, gender
identity or expression, sexual orientation, national origin (ancestry), age,
disability, or any other status protected by applicable law on Child care. It is our
goal to employ competent, caring, and well-trained individuals who are
responsive to the needs of our clients, their families, and the communities we
serve. The agency will provide staff with competitive compensation, an inviting
work environment, and knowledgeable, trustworthy management and direction.
The researchers conducted this study to determine the feasibility of
establishing Children’s Home Care at Caños Subdivision, Barangay New Isabela,
Tacurong City. This further aims to lessen and help the parents in parenting their
children despite of their loaded schedule in their businesses and other job, also
to ease the difficulty in trusting easily and hiring baby sitters at home.
1.2. Trading Name
JEK- RIALA came from the first name of the proponents namely: Jofelyn
C. De Mayo, Edmar P. Panila, Keneth Rose R. Fagtanan, Irish Ann R. Benjamin,
and LykaAntonette P. Canaya. The business will be named JEK- RIALA

Children’s Home Care. This particular name of Sole proprietorship is verified
withthe Department of Trade and Industry. And was found that no similar and
deceptively confusing name is existing and operating in the Philippines.
Business Logo and Slogan
Figure 1.1 Business Logo and Slogan
The logo above symbolizes the trademark of the proposed business to be
easily recognized by the community and also to the proponents. The child and
the woman represent the nature ofa business which is children’s home care that
every child care staff gives a quality care like a true mother, a loving and gentle
care from home which represents the pentagon and the hands determines the
responsibility of the establishment wherein, the parentscould put their trust and
confidence to employ their child in the business.
The slogan emphasizes that “Mom’s Trusted Quality Home Care” signifies
how reliable and trustworthy the proposed business is and could assure the
quality care of a true mother from every worker. JEK-RIALA Children’s Home
Care also aims to be known in the city for its consistent quality trusted care
wherein people can identify it immediately when it is heard.
1.3. Objectives of the Study
The general objective of this study is to determine the viability and
feasibility of Children’s Home care in Caños Subdivision, Barangay New
Isabela,Tacurong City, Sultan Kudarat.
Specific Objectives:
Specifically this research aims to determine the following:
1. To determine the management aspect of the business and
provide
 Form of Business Organization
 Organization Structure
 Personnel Requirements
 Hiring Process/Flowchart
 Project Time Table( with Gantt Chart)
2. To know the marketing aspects of the business and provide:
 Market description
 Analysis of Supply and Demand
 The Competitors
 Analysis of Market Gap and Market Share
 SWOT Analysis
 The Marketing Mix
3. To determine the technical aspect of the business.
 Business Location
 Description of Services
 The Channel Distribution
 List of Equipment And Facilities
4. To assess the financial viability and feasibility the business.
 Project Cost
 Source of Initial Investment
 Business assumption
 Schedule of forecasting
5. To determine the socio- Economic impact of the business.
 Socio Economic
 Environmental
1.4. Project Location
JEK-RIALA Children’s Home Care is located at Caños Subdivision,
BarangayNew Isabela, Tacurong City, Sultan Kudarat. The Land was 500
Square Meters and own by Mrs Amin. The place is suited for the business
because it is located bothin the residential area and commercial areas where the
busy parents in the city can easily drop their children at the Children’s Home
Care before going to work. The researchers prefer the center to be close to
homes and to the public places like schools, workplaces and malls.
Please refer to the figure 1.2 Project location in the next page.
EDJIN
Dragon
Going to Isulan
JEK-RIALA
N
D
T
C
Going to Koronadal Going to Lambayong
Going to Davao
Legend:
-Rotonda/
-school Circle
-fuel station -JEK-RIALA

Children’s Home Care
-pension house
Figure 1.2 Project Location
1.5. Operational Definition of Terms
To facilitate better understanding of the study, the following terms are
operationally defined:
Child Care Staff Person in-charge with the child inside the center
with maximum number of child ratio per staff
depending on age bracket. They are responsible
for all the activities of the babies and children
inside the home care
Children’s Home Care A child development center that provides
services for infants and toddlers. An
establishment for busy parents where they can
enroll their children with Mom’s trusted quality
care.
Infant A child within the age range of 1 to 2 years old.
Montessori Method Educational method practiced in the center
based on self-directed activity, hands on
learning and collaborative play.
Nursery Is the general term used for babies 3-11
months, enrolled by the parents
Salary basis These are options for payment as to services
that the Children’s Home Care offers namely
rate per hour, per day, per week and per month.
Chapter II
ORGANIZATION AND MANAGEMENT ASPECT
2.1. Form of Business Organization
The proposed business will be Sole Proprietorship. This will be managed
by the owner, Irish Ann R. Benjamin. Other people involved in the business will
become a personnel and staff in the business.
2.2. Organizational Structure
Owner/Manager
Bookkeeper
Nursing Aide
Head Nurse
Child Care Staff

Security Guard
Maintenance support
Figure 2.1 Organizational Structure
The manager is the owner herself, who will be responsible for the overall
operations of the business. The total projected costwill be provided by the owner
through personal funds. The chart shows that the business will be under the
management and supervision of the manager to whom the orders and decisions
are coming.
2.3. Personnel Requirements
The business needs at least ten (10) employees including the manager
who owns the business, a bookkeeper who keeps the records of financial
transactions for the establishment, a head nurse who facilitates the overall health
conditions of the children, a nursing aide who assists the head nurse and in
charge of children’s good condition, four childcare staffs who participate daily in
direct care, teaching or training of children in the center, a security guard who
maintains peace and security, and a maintenance/support personnel who is liable
in maintaining the cleanliness and orderliness of the establishment.

2.3.1. Job Descriptions and Qualifications
Table 2.3.1Job Descriptions and Qualifications

Personnel No. of Job Description and Job Qualification Age Gender
Employees Compensation
A. Owner/ 1 The owner, operator, center Graduate of four (4) Female
Manager manager, or site supervisor years business
who is responsible for the related course
operation of the children's
homecare
B. Bookkeeper 1 Keeps records of financial Graduate of four (4) 25-40 yrs. Male/
transactions for the years accounting old Female

establishments related course
A. Head Nurse 1 Facilitate the overall health Registered nurse 29-40 yrs. Female
old
B. Nursing Aide 1 To assist the head nurse and Graduate of two (2) 21-40 yrs. Male/
in charge of children’s good years nursing aid old Female

condition course
C. Child Care 4 A person who participates daily Graduate of social 25-40 yrs. Female
Staff in direct care, teaching or works or at least with old
training of children cared for in NC2 for caregiving
a children's center
D. Maintenance/ 1 They are the one who is liable Capable and with 18 yrs. old Female
Support in maintaining the cleanliness work experience and above
Personnel and orderliness
Table2.3.1. Shows the personnel needed in the children’s home care services with their job description and
qualification.
2.3.2. Hiring Process/Flowchart
I. Acceptance of Applicants
II. Evaluation and Analysis of

Resume and Curriculum Vitae
III. InterviewProcess
IV. Hiring of Qualified Applicant
V. Training of Newly Hired

Employee
Figure 2.2Hiring Process/Flowchart
The first stage is the initial step. In it, the acceptance of applicants with the
described, desired and needed capabilities and skills.
The second stage is the beginning of the qualifying stages. Screening the
resumes’ for the position to choose the most qualified and fit with the job
description and specification.
At this stage, the management will have a personal assessment of the
potential applicants. Assessing their attitudes, body gestures and other
qualification.
The next stage is hiring of employees based on qualification and fitness.

Lastly, the final stage of the hiring process is the orientation of the
company rules and regulations, job description and job specification as well as
signing of employment contract.

2.3.3. Compensation
Table 2.3.3.Salaries and Wages
Personnel No. of Monthly Annual Total Phil health SSS

Employees Salary Salary Salary (Employer Share) (Employer
Share)
A. Owner/Manager 1 10,000 120,000 120,000 137.50 736.70
B. Bookkeeper (on Call) 1 500 6,000 6,000 - -
C. Head Nurse (on call) 1 800 9,600 9,600 - -
D. Nursing Aide 1 5,390 64,680 64,680 137.50 405.20
E. Child Care Staff 4 6,490 77,880 77,880 137.50

478.80
F. Security Guard 1 Agency agency agency agency agency
G. Maintenance/Support 1 2,000 24,000 24,000 137.50 147.30

Personnel (on Call)
Table 2.3.3. Shows the total salaries of the owner and personnel as payment for their services
2.3.4. Benefits
JEK-RIALA Children’s Home Care employees deserves to have benefits
intended for their hard work and dedication to the business and also for them to
become more committed and loyal to their job. Benefits include SSS and Phil
Health from the employer share. The management will conduct and provide
trainings and seminars to the employee for their personal development which
could help for their daily responsibilities and obligations to the business. Every
employee will also have sick leave for their health concerns . Likewise if
opportunity will arrive employees may also be sent for training sponsored by
other agencies
Table 2.4. Project Time Table (Gantt chart)
Duration 2018 2019 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th
Preparation of
Feasibility
Formation of
Business
Processing Business
Permit and other
legal requirement
Construction
of Building
Acquisition of
Equipment’s And
installation
Hiring of Employees
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Start of Operation
Table 2.4. Shows the activities that must be done by the proponents before starting the operation of the business
Conducting a feasibility is empirical before establishing any business
venture and it is imperative that the planned business is feasible and viable so
that costs expensed and efforts exerted will not be wasted. It will take 12 months
of the calendar year 2018-2019 for conducting this feasibility study. The
Researchers form sole proprietorship for two months of in connection to their
study JEK-RIALA CHILDREN’S HOME CARE business in Tacurong City. The
owner will prepare the articles and information registration. It will take six months
to settle the requirements needed, such as registering with the different
accrediting agencies, and securing permits and license. It is necessary to
complete the requirements for legal purposes. On the fourth month of processing
the requirements the construction of the building will start and it will take five
months to finish it. The acquisition and installation of equipment to be used in the
operation will take to three months. The hiring of employee will also begin by
disseminations of the flyers and posting it to social media and it will take three
months to finish. The advertisement will be done through tarpaulins, flyers and
posting it to social media to create good publicity. The projected month for the
commencement of the operation is on December.

Chapter III
MARKETING ASPECT
3.1. Market Description
The market of the study pertains to the parents who are busy in work and
there is no time in parenting their children. Any household that has a loaded
schedule, either employed or in the field of business that needs a quality care for
their children between 3 months to 3 years old while they are in the workplace.
The market does not focus only to the couple but also to the single mothers,
fathers or anyone who has a responsibility in taking care of a child. In their
absence, or as the number of hours their work requires, JEK-RIALA Children’s
Home Care is willing to ease the difficulty in these situations. Furthermore, the
establishment will be the first center to accept babysitting and other services
such as Infant care, Nursery and Home care for children in Tacurong City. The
center will provide activities that will benefit the target market such as babysitting,
playing, feeding, and teaching. As of today, the number of working parents is
climbing. That need is creating a tremendous entrepreneurial opportunity for
people who love children and want to build a business caring for them. That is
why the researchers conducted the study to determine the demand of the market
in Tacurong City, Sultan Kudarat.
3.1.1. Market Segmentation
The possible target market of the study will be divided into three classes.
Nursery program is for babies 3 months to 11 months, infant care is from 1 year
old to 1 year and 11 months old and home care for 2 years old to 3 years of age.
The children will be categorized according to age bracket and behaviour they
have for them to become comfortable in their peers and playmates.
3.2. Analysis of Supply and Demand
The researchers conducted a survey toone hundred (100) respondents.
The researchers made a house to house survey, interviewed in the park or
playground, schools, university and visited in the government offices and in
Advent Children’s health Care. Most of the respondents are parents working as a
government employee or in business field. The analysis of demand and supply
was determined using the Sloven formula with 10% margin error.
3.2.1 Analysis of Demand
The analysis of demand is important in putting up a business since
it is necessary to determine if there is a call to establish such business.
Most importantly if it is dealing with services, since the nature of its market
solely depends on the demand, therefore thorough studies must be
conducted in order to determine the viability and feasibility of the study

Year No. of Household Above Poverty Total Demand
2013 14,826 11,535 9,802
2014 15,109 11,755 9,992
2015 15,397 11,979 10,183
2016 15,685 12,203 10,373
2017 15,978 12,431 10,564
Table 3.2.1.1. Historical Demand
Source: Regional Social and Economic Trends- SOCCSKSARGEN Region
The historical record of the number of household in Tacurong City shows
that it has an average growth rate of 1.87%, wherein, it is projected that each
household has a child between 3 months to 3 years old that needs a proper care.
The above poverty rate has 77.8% which shows a large amount of individual and
number of household that has a high income in Tacurong City particularly in
urban areas like, Poblacion, San Pablo, New Isabela, Griño, San Emmanuel,
EJC Montilla, Buenaflor and New Carmen.
It proves that the demand of parents is increasing from 2013 to 2017. As
shown in the table, the demand of above poverty is also increasing, in which
there will be more parents who are willing to pay and employ their child in the
child care service. This only proves that as if the business is established, it will
have more and more prospective clients.

Demand
Nursery
13%
Infant Care Center
16%
Home Care Service

71% Nursery
Infant Care Center
Home Care Service
Source: Based on the survey conducted, these are the estimated demand and
supply
Figure 3.1Target Market
The survey resulted an 85% positively in demand among parents for a
child care service. The child care service is categorized as home care, infant
care center and nursery program. The pie presented the percentage of the
demand for each program. Home care service has the largest demand of 71%,
infant care center has 16%and the nursery demand is 13%.

NURSERY
Per hour, 18%
Monthly, 46% Per day, 18%
Weekly, 18%
Figure 3.2Nursery Demand
The survey resulted a large demand from parents that is categorized into
three services having salary basis. It can be hourly, daily, weekly and monthly.
The 13% demand of nursery is divided into different options of parents as to the
type of salary basis. As you can see from the above figure, monthly salary basis
is 46%, hourly salary basis has 18%, daily has 18% and weekly has18%.of
demand.
Figure 3.3Home Care Demand
The 71% demand for home care service is divided into four types of salary
basis. 42% is the demand in monthly basis, 33% for per hour, 13% in weekly,
and 12% in daily salary basis.
Figure 3.4Infant Care Demand

INFANT
HOME CARECARE
SERVICE
Per hour, 14%
Per hour,
33%
Monthly,
Monthly,
42% 50%
Per day, 22%
Weekly, 14%
Per day,
12%
Weekly, 13%
The 16% demand of infant care service has a salary basis demand of 50%
monthly, 22% daily, 14% hourly and 14% weekly.
3.2.1.2. Projected Demand
Table 3.2.1.2 Projected Demand of Household in Urban Areas-Tacurong

City
Year Total Demand
2019 10,754
2020 10,945
2021 11,135
2022 11,326
2023 11,516
Source: Philippine Statistics Authority
The table shows the projected values of demand. The demand for child
care service is increasing by 2% per year. This is based from the Philippine
Statistics Authority data, the 1.87 household increasing rate. Therefore, there is
only one way to go far for the business and it is up. With the increasing demand
for child care services, the proponents are confident that the business will be
successful.
3.2.2 Analysis of Supply
The analysis of supply of the business is identified indirectly. Since it is
about babysitting and child care issues, traditional yaya is considered the
competitors. Dealing with services is the nature of its market. That is why it
needs quality and accountability within the business. Thorough studies must be
conducted in order to determine the supply.
3.2.2.1 Historical Supply
Year No. of Household Above Poverty Total Supply

2013 14,826 11,535 1,730
2014 15,109 11,755 1,763
2015 15,397 11,979 1,797
2016 15,685 12,203 1,831
2017 15,978 12,431 1,865
Table 3.2.2.1 Historical Supply of Household in Urban Areas-Tacurong City
Source: Regional Social and Economic Trends- SOCCSKSARGEN Region
The table shows the actual historical supply of indirect competitors known
as the traditional yaya within urban areas in Tacurong City. Based on the survey
that the researchers conducted, the total percentage of supply every year from
2013 to 2017 is 15% which is the rate that completes 85% of the demand from
the household of Tacurong City.

The survey resulted that the 15% of the respondents declined to the child
care service is directed as the supply, because they already had a baby sitter, a
nanny either stay in or stay out which is the indirect competitor of the
establishment. They also reject the service because of the trust issues that they
are not confident to employ their child in the childcare service. Moreover, as can
be gleaned from the data, demand is higher than supply. This suggests that it is
high time to put up this business.
3.2.2.2. Projected Supply
Year Total Supply
2019 1,899
2020 1,932
2021 1,966
2022 2,000
2023 2,034
Table 3.2.2.2. Projected Supply of Traditional Yaya in Urban Areas-
Tacurong
The table shows projected values of supply. It proves that the supply of
part time nanny is increasing by 2% per year from 2019 to 2023. Based on the
actual supply of the competitors, it can be gleaned that there will also be an
increase in the supply for the next 10 years. This implies that more and more
people are getting interested in the job as part time nanny either stay in or stay
out because of the increasing demand for baby sitting or a child care service.
3.3. The Competitors
The researchers conducted a study and resulted a positive response from
the market which is the parents of children between 3 months to 3 years old. The
supply of 15%, determine the number of indirect competitors which includes,
baby sitters from their relatives and part time nannies either stay in or stay out.
Competitors has a little number because most of the parents are aware that
people who are easily hired as baby sitters is sometimes, not reliable, dishonest
and irresponsible. Still the number of interested competitors is increasing
because of the growing demand of parents to employ their child in baby sitting or
child care service.
3.4. Analyzingthe Market Gap and Market Share
Table 3.4. Analysis of Market Gap and Market Share

Year Demand Supply Market Gap Market Market
Share Share
Percenta
ge
2019 10,754 1,899 8,855 6,240 70.47%
2020 10,945 1,932 9,013 6,552 72.69%
2021 11,135 1,966 9,169 6,864 74.86%
2022 11,326 2,000 9,328 7,176 76.95%
2023 11,516 2,034 9,482 7,488 78.97%
The table above shows the market gap and market shares which are
based on the projected total demand and projected total supply. The assumption
is based on the capacity of the staff to cater the children. The four child care
staffs could manage 20 children per day multiplied in 312 business days. The 20
children per day will be divided in three services namely home care, infant care
and for nursery. 71% of the children willgo to the home care, 13% in the nursery
and 16% will be on the infant care. The Market share is increased by 2%
annually particular to Home care service that also results an increasing rate in
market share percentage.
3.5 SWOT Analysis
In establishing a business, it must undergo a SWOT Analysis in order for
the owner to be prepared for possible things to happen in the future and even
prepare the business for possible improvements; this analysis aims to make the
owner aware of its day to day operation.
Strengths
Marriages in which both people work are in need of day care for
their children. Also the single parents are usually workers who need child
care services. The business is accessible and affordable. One advantage
is the method of Montessori learning instructed to the clients. Offering long
term quality service for every child and parent. Policies are explicit and is
followed accordingly. Facilities and equipment are properly maintained to
ensure the safety of every child. , the availability of Wi-Fi services for
online surfing of educational pictures, arts, and recreational activities. The
employees are approachable and cordial with training and seminars. The
business offers convenience by offering four (4) terms of payment for
services.
Weaknesses
Considering some weaknesses like higher payment compared to
stay-in nannies, requirements for licensing and accreditation and the
availability of capital investment for future expansion.
Opportunities
The opportunity to be acknowledged as a unique center for child
care that serves the clients at its best. The first establishment in the City
for child care services like baby sitting and other activities of children when
their parents are at work. It could contribute a part of growth and
development of every child in social, intellectual, emotional and spiritual
aspects. Then the potential growth of demand for child care service and
increasing number of married couple that plans to have a child.
Threats
The possibility of lawsuits for illegal cases of neglect or abuse and
diverse attitude of every child. The risk of high employee turnover and
difficulties in finding qualified staff members. The hired nannies that stay in
their employer’s house are the main competitors of the business. Some
investors would open a new venture with the same services since it is high
in demand and no other direct competition in the market.
3.6 The Marketing Mix (the 4P’s)

3.6.1. Product/ Services
JEK-RIALA Children’s Home Care will offer quality and affordable
service by providing their child with gentle and loving accommodation in
our center.
1. The Child care service management and staff had undergone series of
trainings and conventions that will ensure good performance for every
child being nursed.
2. The center will provide a functional area for children where they can
enjoy with other kids.
3. Various amenities are provided for parents, such as Wi-Fi zone, and
comfortable waiting area.
4. The establishment’s security measures are CCTV and a Security
Guard.
5. Proper waste disposal will be established to avoid harmful effects to
neighboring residences.
3.6.2. Price
The establishment has no direct competitor where it can set a
standard price using the penetration pricing. For the 1st year of operation
the center will follow the standard rate of price for child care service base
on the average amount resulted in the survey.

Table 3.6.2. Pricing for Services
Services Per Hour Per Day Per Week Per Month
Nursery P108 P800 P3,500 P10,000
Infant P75 P500 P2,500 P8,000
Home Care P75 P500 P2,500 P8,000
3.6.3. Place
The business will be located at Caños Subdivision, New Isabela,
Tacurong City with an approximate land area of 500 square meters. The
services offered is particular only inside the establishment and directed to
customers or such other similar places in the future.
3.6.4. Promotion
JEK-RIALA Children’s’ Home Care will promote services by
transacting directly and advertising through social media in its Facebook
page, tarpaulins to be posted within the areas visible to the targetmarket
and an opening inviting some of heads of different agencies and firm in
offices related to the business.

Chapter IV
TECHNICAL ASPECT
4.1. Business Location
4.1.1. Mode of acquisition
The proposed business will be located at Caños Subdivision, Barangay
New Isabela, Tacurong City, Sultan Kudarat. Its direction is located from National
High way road going to municipality of Isulan, Dragon Fuel Station going to New
Isabela road intersection. It has an area of 500 square meters. Currently it costs
Php 800,000.00 as determined with the zonal value obtained from the City
Assessor’s Office of Tacurong City.
The proposed location will be acquired by the owner through purchase on
cash to cash basis. Proper documents will be obtained, and the purchase will
undergo due process to prevent possible risks pertaining legality of land
ownership.
4.1.2. Sketch Plan/Layout
EDJIN
Dragon
Going to Isulan
N
JEK-RIALA D
T
C
Going to Koronadal Going to Lambayong
Going to Davao
Legend:
-Rotonda/
-school Circle
-fuel station
-JEK-RIALA
Children’s Home Care
-pension house
Figure 4.1 Vicinity Map

Figure 4.2 Perspective View
Figure 4.2 Perspective View

Figure 4.3 Building Floor Plan
Figure 4.4 Front view
Figure 4.5 Left side view

Figure 4.6 Back view
Figure 4.7 Right side view

Figure 4.8 Building Front View
Figure 4.9 Building Bird’s Eye View
Figure 4.10 Building Right Side Elevation
4.2. Description of Product or Services
Nursery Services
Infant services are the quality care for babies 3 to 11 months old.
The proponents follow the principle that the provision of high quality care
and first-hand experiences which the real mother can give. We take it as
real that this takes place in emotionally warm, secure and orderly
environment underpinned by key persons in charge.
Infant Services
JEK- RIALA Children’s Home Care provides nursery care services
that caters client between 1-2 years old. The center provides full day care
program for babies in need of proper care and assistance.
JEK- RIALA Children’s Home Care in addition, provides working parents
with reliable care services. The center based infant care providers strives
to meet and develop the physical, cognitive and psychosocial needs of the
infant in a safe and conducive environment. A specialized training is an
important requisite for staff working with infants, infant care center is
required to employ a qualified infant care worker to attend to the health
and safety requirements of the infants.

Home Care Service
Home care is care for children ages 3-4 years old. These services
provide the children with avenue to experience and enable to learn
indoors by social interaction, through play including heuristic and treasure
basket play, communication in the widest sense and the development of
language, movement and multi-sensory experiences which develop
health, strength, coordination and thinking. These methods is called the
Montessori learning.
4.2.1. Sources of Service and Products
The main service of the establishment will come mainly from the
child care staff and the nurses. Upon hiring the child care staff, attitude
and personality will be a great factor. Furthermore, proper training and
seminars will be conducted to have the best quality care, skills and
knowledge will be given to the children directly.
The suppliers for the children’s book will come from the National
Books Store, Gaisano Davao. Located at Ground floor, Gaisano Mall of
Davao, J.P. Laurel St., Bajada, Davao City. The toys of the children will
be supplied from Toy Kingdom. Located at SM Building, Quimpo Blvd.
Corner Tulip Drive, Ecoland, Davao City.

Nap Mats Stuffed Barbie Intelligenc Toy cars
Toys e Book
Lacing Board Clay Jigsaw Baby

Hammock
Kids Rug Clock Calendar Clock Calendar Clock Calendar

Figure 4.12 Instructional materials
4.2.2. Analyzing the Product Life Cycle
The product life cycle analysis is a technique used to plot the
progress of a product through its life span.
4.2.2.1 Research and Development
In the research and development stage, this is the stage where the
proposed project JEK-RIALA Children’s Home Care will conduct different
studies to gather data for possible development and improve its captive
market. Research and development used to improve processes and services
and develop new ones to ensure the success of the business.
4.2.2.2 Introduction and Launch
The company will introduce and launch the Children’s Home Care
through intense promotional activities. The company will invest in marketing
campaigns through posting tarpaulins, giving brochures and advertising in the
local radio networks of Tacurong City specifically to urban barangays. The
introduction of the business through marketing campaign would create a high
level of customer’s awareness of the establishment of the business and it will
generate interest and create a desire by customers to try it out.
4.2.2.3 Growth and Maturity Exploitation

The growth stage, typically, the costs are reduced, profitability begins
to rise, public awareness increases, competition begins to increase with a
few new players in establishing market and increased competition leads to
price decreases. In this stage to ensure that the Children’s Home Care will
stay competitive and it will actively position their brand in the best. It is
necessary for the company to look at introduction improvements to persuade
the working parents with the new activities and equipment, reinvest some of
the profits in marketing and promotional activity during this stage, well
trained, passionate, committed staff to help guarantee continued growth and
reduce threat from the competitors.
During the maturity stage, competition will grow increasingly fierce. In
this stage, the primary focus of the Children’s Home Care is to maintain their
market share in the face of several challenges. During this stage, the
management will look for innovative ways to make their services more
appealing to the customers. Actions the company will take may include,
improving specific features inside the Home Care, lowering prices to fight off
competition, intensifying promotional efforts. The management will extend
effort for the feedback of the customers towards services given, have them
analyzed and apply corresponding measures for improvement. In the long
run creating a positive response from customers that the proposed project
may be recommended for additional target market. Expansion of the
business may occur particular from Children’s Home Care to a simple pre-
school.
4.2.2.4 Decline and Death
The last of the product life cycle is the decline stage. It is clearly
demonstrated by the fall in profits. Despite the obvious challenges of this
decline, there may still be opportunities for the business to continue making a
profit from their services and this is the challenge for the Home Care now.
The management may invest in additional marketing, address quality issues
and can look for alternative way that will suit the change in customers’
preference. Even the decline stage the business can be viable and make the
most from the potential of each service that the company launches. In this
stage the business might consider expanding its business to a pre-school
service.
4.3 Channel of Distribution
JEK-RIALA CHILDREN’S
HOME CARE
CUSTOMERS
Figure 4.13 Channel of Distribution
Figure 4.3 shows the distribution channel wherein the JEK-RIALA
Children’s Home Care directly provides services to its individual customer.
4.4 Standard Operating Procedure (SOP)
Parents can apply for enrollment of their child in JEK-RIALA Children’s
Home Care by completing the Enrollment Application and paying the salary
basis that they would choose. The Application Fee is non-refundable. Initial
enrollment is contingent upon receipt of the completed enrollment application,
including the signed waiver. Parent must agree to the terms and conditions of
the business as well before enrolling their child. Immunization records and health
assessment must be received from the child’s start date in order to continue
care. Refusal will be based on a “first come first served” basis when seeking to
maintain appropriate staff to child ratios. When the child is ill, the home care
could refuse depending on the health condition of a child for the safety and
health of other children staying in the establishment. . Parents’ failure to maintain
accurate, up to date records, failure to complete and return required
documentation are also possible reasons for the refusal of a child.
Each child will be given a name tag and an identification card for the
parents and guardian right after the enrollment. JEK-RIALA Children’s Home
Care believes it is best for parents to tell the anxious child upon arrival that after
all the child’s things are put away, the parent will kiss, hug and say goodbye to
the child. This will prepare the child for their departure. The employee present
in the Home Care will comfort and assist the child through the anxious time.
Parents are asked to leave after saying goodbye.
JEK-RIALA Children’s Home Care reserves the right to dismiss any
parent or child at any time with or without cause. Continued enrollment at JEK-
RIALA Children’s Home Care is contingent upon the parent’s, emergency
contact persons’ and child’s adherence to the policies and procedures of JEK-
RIALA Children’s Home Care as outlined in the waiver including, but not limited
to, timely payment of all fees.
Parents or other authorized adult are required to sign their child out of
care on the sign-out sheet located in the front lobby and present their
identification card.
General Policies
1. On enrollment, parents are required to fill up a completed enrolment form,
including all requested documentation. (Copy of Immunization status and
relevant medical action plan.) Families must participate in the orientation
process for the follow up information regarding the needs and interest of
each child.
2. Foods of the child must be given by the parents. Home care is particular
to foods that the child will intake. Therefore, home care has “bring your
own baon” policy for the awareness and the health of every child.
3. All records and information regarding individual children, parents and staff
are accurate and maintained in confidential and secured manner.
4. Where possible medication is to be administered at home. Medication will
only be administered at children’s home care when necessary to ensure
the child’s health and well-being.
5. JEK-RIALA Children’s Home Care will support educator’s staff with
ongoing professional development to enhance their skills and knowledge
in relation to understanding and supporting children’s behavior.
 Standard operating procedures require the workers to wear their
appropriate clothes in babysitting.
 Reporting time should be 20 minutes before the working time.
 All employees should eat at the designated area.
 Office hours are from 7AM to 6 PM.
 Working and Office area must be clean before leaving.
 All equipment’s, toys, and etc. must be kept at the designated area
every after the daily working activities.
Vision Statement
JEK-RIALA Children’s Home Care continues to draw strength from our
unwavering mission to care for every child. We strive to be the most significant,
best-in-class community-based home care for children. JEK-RIALA Children’s
Home Care focuses on promoting compassion that brings smile, new
experiences that will allow them to thrive and grow.

Mission Statement
 To help us realize our vision, we have a fourfold Mission:
 To promote the health and well-being of the child by providing high-level,
cost-effective care provider in the home and community.
 To be a trailblazer in the development of innovative services that enable
parents and individuals to function as independently as possible in their
community.
 To continue our tradition of compassionate and quality care, within the
resources available.
 To provide high quality child care and nursery education in a safe,
nurturing and stimulating environment, giving priority to the development,
needs and happiness of the children.
4.5. Mode of Acceptable Payment
Type of Rate per hour Rate per Day Rate per Rate per
service Week Month
Nursery P108 P575 P3,500 P10,000
Infant P75 P500 P2,500 P8,000
Home Care P75 P500 P2,500 P8,000

Table 4.5. Mode of Acceptable Payment
One method to maximize sales and success of your small business is to
offer various payment options. By doing this, you are giving your customers
choices and also capturing every sale you possibly can. While everyday there
seems to be a new way to pay, this guide will help you sort through the
numerous options out there and determine which payment solutions best fit your
business needs.
4.6. Service Schedule
The service schedule is categorized into three services. The home care,
infant and nursery services. There are different approaches and activities in each
service that would vary also to the price they would choose and the time they
would stay in the establishment

Nursery Services
Salary Price Activities Available Delivery Pick up Note

Basis Time Time
Hour P108.00 Babysitting, Nap Time, Audio -Formula shall be given with the feeding
entertainment(Nursery and Baby Anytime Anytime bottles needed and the personal
Songs) belongings of the child in his stay.
- But for the nursing mom they can
come in anytime to breastfeed their
children.
Day P575.00 Babysitting, Nap Time, Audio Monday- Monday- -Formula shall be given with the feeding
entertainment(Nursery and Baby Saturday Saturday bottles needed and the personal
Songs) 8:00am 4:00pm belongings of the child in his stay.
children.
Week P3,500.00 Babysitting, Nap Time, Audio -Formula shall be given with the feeding
entertainment(Nursery and Baby 8:00 am 4:00pm bottles needed and the personal
children.
Month P10,00.00 Babysitting, Nap Time, Audio -Formula shall be given with the feeding
entertainment(Nursery and Baby 8:00 am 4:00pm bottles needed and the personal
children.
Table 4.6.1 Nursery Schedule
Infant Service

Basis Time Time
Hour P75.00 Playing, Napping and Baby Sitting Anytime -Food for snacks or lunch shall be brought by the
Anytime parents or guardian.
-Regardless of the time the child was delivered in
the center, payment is the same.
-Parents are required to inform the management
through text or call about late pick up time.
Day P500.00 Playing, Napping, Baby Sitting, Basic Monday- Monday- -Food for snacks or lunch shall be brought by the
Writing and Reading, Proper Saturday Saturday parents or guardian.
Grooming 8:00am 4:00pm -Regardless of the time the child was delivered in
the center, payment is the same.
-Parents are required to inform the management
through text or call about late pick up time.
Week P2,500.00 Napping, Baby Sitting, Basic Writing -Food for snacks or lunch shall be brought by the
and Reading, Story Telling, Proper 8:00 am 4:00pm parents or guardian.
Grooming, Nursery Rhymes, -Regardless of the time the child was delivered in
Application of Montessori activities the center, payment is the same.
focused on Control of Error, Sensory -Parents are required to inform the management
Explanation, Learn by Doing, through text or call about late pick up time.
Isolated Skills & Concepts
Month P8,000.00 Napping, Baby Sitting, Basic Writing -Food for snacks or lunch shall be brought by the
and Reading, Story Telling, Nursery 8:00 am 4:00pm parents or guardian.
Rhymes, Proper Grooming, -Regardless of the time the child was delivered in
Application of Montessori activities the center, payment is the same.
focused on Control of Error, Sensory -Parents are required to inform the management
Explanation, Learn by Doing, through text or call about late pick up time.
Isolated Skills & Concepts,
Independence, Concentration and
Intrinsic Motivation.
Table 4.6.2 Infant Service Schedule
Home Care Services

Basis Time Time
Hour P75.00 Playing, Napping and Baby Sitting -Food for snacks or lunch shall be brought
Anytime Anytime by the parents or guardian.
-Regardless of the time the child was
delivered in the center, payment is the
same.
-Parents are required to inform the
management through text or call about
late pick up time.
Day P500.00 Playing, Napping, Baby Sitting, Basic Monday- Monday- Food for snacks or lunch shall be brought
Writing and Reading, Proper Grooming Saturday Saturday by the parents or guardian.
8:00am 4:00pm -Regardless of the time the child was
delivered in the center, payment is the
same.
-Parents are required to inform the
management through text or call about
late pick up time.
Week P2,500.00 Napping, Baby Sitting, Basic Writing Food for snacks or lunch shall be
and Reading, Story Telling, Proper 8:00 am 4:00pm brought by the parents or guardian.
Grooming, Nursery Rhymes, -Regardless of the time the child was
Application of Montessori activities delivered in the center, payment is the
focused on Control of Error, Sensory same.
Explanation, Learn by Doing, -Parents are required to inform the
Isolated Skills & Concepts management through text or call about
late pick up time.
Month P8,000.00 Napping, Baby Sitting, Basic Writing Food for snacks or lunch shall be
and Reading, Story Telling, Nursery 8:00 am 4:00pm brought by the parents or guardian.
Rhymes, Proper Grooming, -Regardless of the time the child was
Application of Montessori activities delivered in the center, payment is the
focused on Control of Error, Sensory same.
Explanation, Learn by Doing, -Parents are required to inform the
Isolated Skills & Concepts, management through text or call about
Independence, Concentration and late pick up time.
Intrinsic Motivation.
Table 4.6.3 Home Care Schedule
Table 4.6.4. Service Schedule
Number Number Average Price Days Weeks Sales
of of staff Hour
Clients
Nursery 1 8 hours P108 6 4 P62,208.00
3
Infant 1 8 hours P75 6 4 P72,000.00
5
Home 2 8 hours P75 6 4 P172,800.00
care
12
The proposed business will have four child care staff in charge for
the children. One staff will handle the nursery service and supervise a
maximum of three babies. The ratio is 1:3. Another one child care staff
would supervise the five children in Infant service a day, regardless of the
time and schedule of the child’s stay. Ratio would be 1:5. Another two
staffs will attend to Home care service with twelve children where it needs
the most help of the nursing aide on duty for the children’s health and
wellness issues. The ratio would be 1:6. Child care staffs along with the
nurse will attend to the center six days a week. The center can cater up to
20 child per day.

4.7. Service Process
Enrollment of child,
Approach the Front Leave the child with
choosing mode of
desk confidence to child care
payment, and filling
upforms needed.
staffs.
Pick up the child after the

intended time of
enrollment
Figure 4.14 Service Process
The illustration shows the process on how to avail services of the
proposed business. In approaching the Front Desk, parent or guardian should
bring the child with him .The owner/receptionist will assist in filling up necessary
forms needed for the safety of every child. Parent/Guardian shall inculcate
significant information about the child’s present health status .Chosen mode of
payment should be given half of the amount as partial payment.
There would be schedule of reservation, since busy parents cannot make
time for personal transaction. Parents and guardians can avail enrollment online
through facebook page or email address of JEK-RIALA Children’s Home Care.

4.8. Quality Control
Services of JEK-RIALA Children’s Home Care, focuses on babysitting and
providing basic needs of a child. The quality of service can be based on the
number children that the center can accommodate. The price that the customer
will pay is agreeable to the service that the child will acquire in his stay in the
center. The proposed business will conduct evaluation through providing
suggestion box to reach the feedback of the customers. The feedback from the
suggestion box will served as a means to develop and improve services offered.
Therefore, corrective actions may be taken to prevent unnecessary incidents that
may happen within the center.
4.9 List and Price of Equipment and Facilities

Item Description Quantity Unit Unit Cost Total Cost
C. Concrete Works
Portland Cement 250 bag/s 260.00 65,000.00
1 1/2" Screen Gravel 50 cu.m 1,200.00 60,000.00
3/4" Screen Gravel 50 cu.m 1,350.00 67,500.00
Washed Sand 60 cu.m 220.00 13,200.00
20mm dia. Rsb x 7.50m. 80 pc/s 535.00 42,800.00
16mm dia. Rsb x 6.0m. 200 pc/s 339.00 67,800.00
12mm dia. Rsb 350 pc/s 169.00 59,150.00
10mm dia. Rsb 200 pc/s 132.00 26,400.00
# 16 Tie Wire 20 roll/s 1,750.00 35,000.00
D. Masonry Works
6" x 8" x 16" CHB 1,500 pc/s 14.50 21,750.00
4" x 8" x 16" CHB 2,500 pc/s 8.50 21,250.00
3/4" Screen Gravel 20 cu.m 1,350.00 27,000.00
Washed Sand 15 cu.m 220.00 3,300.00
12mm dia. Rsb 150 pc/s 169.00 25,350.00
10mm dia. Rsb 100 pc/s 132.00 13,200.00
# 16 Tie Wire 3 roll/s 1,750.00 5,250.00
E. Roofing Works
2mm x 2" x 6" Cee Purlins 20 pc/s 980.00 19,600.00
1.5mm x 2" x 4" cee Purlins 35 pc/s 765.00 26,775.00
1.2mm x 2" x 3" Cee
Purlins 15 pc/s 525.00 7,875.00
0.40mm x 1.04m Width
Color Roofing 250 ln.m. 231.00 57,750.00
0.4mm x 150mm Spandrill 80 ln.m. 49.00 3,920.00
0.40mm x 18" x 2.44m
Ridge Roll 20 pc/s 520.00 10,400.00
0.40mm x 36" x 2.44m
Spanish Gutter 35 pc/s 980.00 34,300.00
Metal Primer 10 gal/s 540.00 5,400.00
QDE 12 gal/s 640.00 7,680.00
Paint Thinner 10 gal/s 380.00 3,800.00
Paint Brush 6 pc/s 75.00 450.00
Welding Rod 20 kl/s 75.00 1,500.00
Hacksaw Blade 15 pc/s 75.00 1,125.00
F. Ceiling
Wall Angle 120 lngth 78.00 9,360.00
Double Furring 110 lngth 95.00 10,450.00
1.2mm x 2" x 3" Cee
Purlins 45 pc/s 455.00 20,475.00
1 1/2" Concrete Nail 6 kl/s 98.00 588.00
Hardiflex Lite 55 pc/s 370.00 20,350.00
5/32" x 1/2" Blind Rivets 5 box/s 350.00 1,750.00
5/32" Steel Drill Bit 15 pc/s 85.00 1,275.00
1/8" x 3/8" Blind Rivets 10 box/s 240.00 2,400.00
G. Electrical Works
18 Branches Bolt On Panel
Board 5 set/s 3,250.00 16,250.00
100 A Bolt On Ckt Breaker 6 set/s 650.00 3,900.00
8.0mm THHN Cu. Wire
Stranded 3 box/s 8,900.00 26,700.00
5.5mm THHN Cu. Wire
Stranded 3 box/s 6,200.00 18,600.00
3.5mm THHN Cu. Wire
Stranded 4 box/s 3,500.00 14,000.00
2.0mm THHN Cu. Wire
Stranded 4 box/s 2,750.00 11,000.00
1" dia. PVC Pipe Orange 15 pc/s 78.00 1,170.00
1/2" dia. PVC Pipe Orange 36 pc/s 65.00 2,340.00
1" dia. PVC Long Elbow 30 pc/s 24.00 720.00
1/2" dia. PVC Long Elbow 30 pc/s 18.00 540.00
4" x 4" Junction Box 55 pc/s 28.00 1,540.00
Utility Box 40 pc/s 20.00 800.00
3" Receptacle Outlet 20 pc/s 32.00 640.00
40 x 2 Fluorescent Lamp 10 set/s 980.00 9,800.00
18W CKL Bulb 20 pc/s 125.00 2,500.00
2 Gang Switch 38 set/s 125.00 4,750.00
1 Gang Switch 19 set/s 118.00 2,242.00
2 Gang C.o. 35 set/s 125.00 4,375.00
ACU Outlet 9 set/s 135.00 1,215.00
Electrical Tape 15 roll/s 35.00 525.00
H. Doors, Jambs and
Windows
100 x 210 Panel Door 10 pc/s 5,000.00 50,000.00
120 x 250 Steel Door 2 pc/s 3,500.00 7,000.00
60 x 210 PVC Door 2 set/s 1,600.00 3,200.00
2" x 6" x 100 x 210 Door
Jamb 6 set/s 2,850.00 17,100.00
Double Swing Alum. Door
w/ 6mm thk Glass 25 sq.ft 430.00 10,750.00
Fixed Alum. Window w/
6mm thk Glass 30 sq.ft 250.00 7,500.00
3" x 3" Loose Pin Hinges
HD 40 pc/s 85.00 3,400.00
Door Knob HD 10 pc/s 950.00 9,500.00
I. Tiles and Grouts
Washed Sand 10 cu.m 220.00 2,200.00
30 x 30 Floor Tiles 70 pc/s 33.00 2,310.00
20x 30 Wall Tiles 80 pc/s 26.00 2,080.00
9mm Tile Trim 35 pc/s 65.00 2,275.00
7mm Tile Trim 25 pc/s 45.00 1,125.00
Tile Grout 5 pack/s 60.00 300.00
J. Painting
Penetrating Sealer 15 gal/s 450.00 6,750.00
Concrete Cast 17 gal/s 460.00 7,820.00
Megacryl Flat 9 pail/s 1,830.00 16,470.00
Sand Paper # 120 4 doz. 216.00 864.00
Latex Tinting Color 20 pint/s 58.00 1,160.00
QDE Brown 2 gal/s 605.00 1,210.00
Paint Thinner 2 gal/s 390.00 780.00
Paint Roller w/ Pan # 7 5 set/s 105.00 525.00
Paint Roller Foam # 7 5 pc/s 56.00 280.00
Paint Brush # 3 HD 4 pc/s 65.00 260.00
Paint Brush # 2 HD 4 pc/s 45.00 180.00
K. Plumbing Wporks
Water Closet 3 set/s 4,800.00 14,400.00
6" x 6" Floor Drain 3 pc/s 245.00 735.00
4" x 4" Floor Drain 3 pc/s 180.00 540.00
3/4" dia. SDR 11 PE Pipe 75 ln.m 28.00 2,100.00
1/2" dia. SDR 11 PE Pipe 75 ln.m 24.00 1,800.00
3/4" dia. Bended PE Acc. 48 pc/s 125.00 6,000.00
1/2" dia. Bended PE Acc. 35 pc/s 65.00 2,275.00
1/2" Tiflon Tape 12 roll/s 30.00 360.00
PVC Solvent Cement 5 pint/s 205.00 1,025.00
Sand Paper # 80 12 pc/s 20.00 240.00
M. Forms, Scaffoldings,
Safety Health Program
Hard Hats 30 pc/s 150.00 4,500.00
Safety Gogles 5 pair/s 220.00 1,100.00
Rubber Boots 12 pair/s 180.00 2,160.00
Safety Harness 3 pc/s 1,050.00 3,150.00
First Aid Kit 1 set/s 2,500.00 2,500.00
Hand Gloves 30 pair/s 35.00 1,050.00
2" x 3" x 12 Coco Lumber 200 bd.ft 18.00 3,600.00
2" x 2" x 12 Coco Lumber 150 bd.ft 18.00 2,700.00
3/8" x 4' x 8' Ord. Plywood 10 pc/s 840.00 8,400.00
CW Nail # 4" 6 box/s 1,250.00 7,500.00
CW Nail # 3" 2 box/s 1,225.00 2,450.00
CW Nail # 1 1/2" 1 box/s 1,300.00 650.00
MATERIAL COST 1,210,154.00
LABOR COST 150,000.00
TOTAL PROJECT COST 1,360,154.00
4.9.2. Office Supplies

Item description Quantity Unit Unit cost Total cost
Long Bond paper 12 ream 250.00 3,000.00

Short Bond paper 18 ream 230.00 4,140.00
Ink 4 set/s 1,180.00 4,720.00
Log book 4 pc/s 85.00 1,020.00
Pentel pen 6 pc/s 55.00 330.00
Ballpen 120 pc/s 10.00 1,200.00
Marker 12 pc/s 25.00 300.00
Stapler 8 pc/s 75.00 600.00
Staple wire 12 pc/s 50.00 600.00
Paper clip 432 pc/s 2.00 864.00
Puncher 8 pc/s 75.00 600.00
Scotch tape 12 pc/s 20.00 240.00
Glue 12 pc/s 40.00 480.00
Scissors 60 pc/s 20.00 1,200.00
Calculator 4 pc/s 480.00 1,920.00
Paper tape 60 pc/s 15.00 900.00
I.D Holder 432 pc/s 10.00 4,320.00
Envelop 432 pc/s 5.00 2,160.00
Folder 432 pc/s 7.00 3,024.00
Receipts 80 pc/s 20.00 1,600.00
TOTAL Php 33,218.00
4.9.3. Office Equipment

Air Conditioner 4 pc/s 15,755.00 63,020.00
Desktop Computer 1 set/s 32,000.00 16,420.00
Printers 1 set/s 7,320.00 4,989.00
Flat Screen TV 1 set/s 10,200.00 10,200.00
CCTV w/ monitor 8 set/s 3,500.00 28,000.00
TOTAL Php 140,540.00
4.9.4. Advertising Expense

Item description Quantit Unit Unit Total cost
y cost
Tarpaulin 3 pc/s 300.00 900.00
Flyers 500 bundle 1.00 500.00
Radio Ads 4,989.00 4,989.00
Brochure 300 bundle 20.00 6,000.00
TOTAL Php 12, 400
4.9.5. Furniture and Fixtures

Playpen 1 pc/s 1, 850.00 1, 850.00
Play pen with ring 1 pc/s 1, 100.00 1, 100.00
Indoor Play slide 1 pc/s 8, 800.00 8, 800.00
Activity Table 2 set/s 1, 000.00 2, 000.00
Personality Corner 1 pc/s 500.00 500.00
Workbench 1 pc/s 3,870.00 3, 870 .00
Wooden Construction 2 pc/s 350.00 700.00
Storage Cabinet 1 pc/s 3, 599.75 3, 599.75
Filing Cabinet 1 pc/s 4, 999.00 4, 999.00
Table Reception 1 pc/s 36, 895.00 36, 895.00
Table Admin 1 pc/s 3, 450 .00 3, 450.00
Dining Table 1 set/s 3, 585 .00 3, 585.00
Sofa 2 set/s 9, 320.00 18, 640.00
High Chair 2 pc/s 2, 395 .00 4, 790.00
Crib with rocker 4 pc/s 2,700.00 10,800.00
TOTAL Php 94,778.75

Educational Toys 1 pc/s 1, 000.00 1, 000.00
Stuffed Toys 1 pc/s 1,291.00 2, 582.00
Baby Hammock 3 pc/s 250.00 750.00
Barbie Dolls 5 set/s 200.00 1,000.00
Cars 5 pc/s 200.00 1,000.00
Lacing Board 2 pc/s 140.00 280.00
Jigsaw Big 3 pc/s 300.00 900.00
Abacus 2 pc/s 350.00 700.00
Clay Big Set 2 pc/s 408.00 816.00
Story Board 1 pc/s 1, 000.00 1, 000.00
Nap Mats 5 pc/s 450.00 2, 250.00
Kids Rug 4 pc/s 500.00 2,000 .00
Handy Bible 2 pc/s 274.75 824.25
Clock Calendar 2 pc/s 299.00 598.00
Spring 4 pc/s 200.00 800.00
Walker 2 pc/s 630.00 1, 260.00
Intelligence Book 3 pc/s 551.00 1, 653.00
TOTAL Php 19,413.25
4.9.6. Recreational Supplies

Electricity 1 10,000.00 120,000.00
Telephone/Internet 1 2,000.00 24,000.00
Water 1 2,000.00 24,000.00
TOTAL Php 144,000.00
4.9.7. Utilities
Air Freshener 12 156.25 1,875.00
Detergent powder 6 7.00 42.00
Dust pan 3 70.00 210.00
Mop 3 175.00 525.00
Soap 30 25.00 750.00
Soft broom 4 60.00 240.00
Stick broom 4 15.00 60.00
Trash can 6 150.00 900.00
TOTAL Php 4,602.00
4.9.8. Waste Disposals
4.9.9. Legal Requirements

Item description Cost
Occupational Tax 650.00
Business Tax Clearance 300.00
Sticker Fee 100.00
Garbage Fee 50.00
Fire Department Permit 50.00
Documentary Stamp Tax 15.00
Mayor’s Permit 525.00
Building Permit 6,750.00
Sanitary Fee/ Inspection Fee 200.00
Zoning Fee/ Clearance Fee 50.00
BIR 1,500.00
DTI 2,000.00
TOTAL Php 12,190.00
Chapter V
FINANCIAL ASPECT
5.1. Project Cost

The researchers estimated a total project costs of three million six
hundred one thousand one hundred eighty-one pesos and ten centavos Php
3,601,181.10 to establish JEK-RIALA Children’s Home Care
JEK-RIALA CHILDREN’S HOME CARE

PROJECT COST
Description Amount (in Php)

Land 800,000.00
Building 1,360,154.00
Machinery and Equipment 140,540.00
Furniture and Fixture 94,778.75
Permit and Licenses 12,190.00
Pre-operating Expenses
Advertising 12,400.00
Installation Cost
Electricity 15,667.00
Water 15,000.00
Working Capital
Salaries and Wages 627,120.00
Utilities Expense 144,000.00
Recreational Supplies 19,413.25
General Supplies 32,538.00
Total 3,273,801.00
Add: Contingency fund (10% of 327,380.10
initial cost)
Total 3,601,181.10
5.2. Source of Initial Investment
Initial investment will come from the personal capital of the owner-
manager, Irish Ann R. Benjamin.
5.3. Business Assumption
5.3.1 JEK-RIALA Children’s Home Care will be registered as sole
proprietorship which will be manage by the owner-manager Irish
Ann R. Benjamin.
5.3.2 Initial investment will come from the personal capital of the owner-
manager, or any other future investor.
5.3.3 The Children’s Home Care building will be located at Caños
Subdivision, Barangay New Isabela, Tacurong City, Sultan
Kudarat. The area is five hundred (500) square meters with a total
cost of Php 800,000.00
5.3.4 The owner-manager will hire four qualified childcare staff to
spearhead the childcare service.
5.3.5 The security guard will work 14 hours a day.
5.3.6 The bookkeeper will work once a week only.
5.3.7 JEK-RIALA Children’s Home Care Property, Plant and Equipment
is projected to have 0 salvage value and depreciation will be in a
straight line method.
5.3.8 JEK-RIALA Children’s Home Care will give directly the care and
services needed by the clients. The following are the three services
offered to the children by age bracket:
a. Nursery- 3 months to 11months
b. Infant- 1 year to 1 year and 11 months old
c. Home care- 2 years to 3 years old
5.3.9 Other expenses monthly such as electric and water bill are
estimated to be P12,000 .00 (P10,000+P2,000). Advertising
expense for pre-operating will be P12,400.00. When the business
start to operate, every expenses will increase by 5% per annum.

5.3.10 Cost of sales assumption, increase in purchase of price Raw
Materials and Indirect Materials 5% annually. 10% of purchases
Raw Materials and Ending Inventory. There would be 200.00 per
unit sales in Direct Labor- Machine Operator.
5.3.11 The full market share of JEK-RIALA Children’s Home Care is
78.97% of the market gap.
5.3.12 The capacity of the business will increase annually in catering the
children particularly in Home Care Service.

5.4. Forecasted Financial Statement
Table 5.4.1. Income Statement

Income Statement
Description Year 1 Year 2 Year 3 Year 4 Year 5

Service Revenue 2,830,824.72 3,120,984.25 3,433,082.68 3,768,588.48 4,129,062.17
Less: Operating Expenses 1,193,262.02 1,235,842.92 1,280,552.86 1,327,498.30 1,376,791.02
Net Income 1,637,562.70 1,885,141.34 2,152,529.82 2,441,090.18 2,752,271.15
Computation of income tax is not necessary since the net income from the business will be aggregated by the sole
proprietor for his Income Tax Return filing, hence putting up a provision in the financial statement would lead to double
taxation.
Table 5.4.2. Statement of Financial Position
Statement of Financial Position
Year 1 Year 2 Year 3 Year 4 Year 5

Assets
Current Assets
2,923,302 4,888,474 7,121,035. 9,642,157 12,474,459
Cash in Bank .27 .82 85 .25 .62
Non-Current Assets
Property, Plant, and Equipment 2,315,441 2,235,410 2,155,379. 2,075,347 1,995,316
.53 .32 10 .88 .67
5,238,743 7,123,885 9,276,414. 11,717,505 14,469,776

Total Assets .80 .14 95 .14 .28
5,238,743 7,123,885 9,276,414. 11,717,505 14,469,776

Owner's Equity .80 .14 95 .14 .28
Statement of Cash Flow

CASH FLOW FROM OPERATING ACTIVITIES
1,637,562.7 1,885,141.3 2,152,529.8 2,441,090.1 2,752,271.
Net Income 0 4 2 8 15
Adjustments/Reconciling Items
80,031.2 80,031.2 80,031.2 80,031.2 80,031.22
Depreciation Expense 2 2 2 2
1,717,593.9 1,965,172.5 2,232,561.0 2,521,121.4 2,832,302.
NET CASH FLOW FROM OPERATING ACTIVITIES 2 5 3 0 36
CASH FLOW FROM INVESTING ACTIVITIES

(2,395,472.7 - - - -
Purchase of Property and Equipment 5)
CASH FLOW FROM FINANCING ACTIVITIES

3,601,181.1 - - - -
Capital Investment of Owner 0
NET CASH FLOW 2,923,302.2 1,965,172.5 2,232,561.0 2,521,121.4 2,832,302.

7 5 3 0 36
Add: Cash balance, Beginning - 2,923,302.2 4,888,474.8 7,121,035.8 9,642,157.
7 2 5 25
2,923,302.2 4,888,474.8 7,121,035.8 9,642,157.2 12,474,459.
Cash balance, Ending 7 2 5 5 62
Table 5.4.3. Cash Flow

Table 5.4.4. Statement of Changes in Equity

Statement of Changes in Equity

3,601,181.1 5,238,743.8 7,123,885.1 9,276,414.9 11,717,505.1
Owner's Equity, Beginning 0 0 4 5 4
1,637,562.7 1,885,141.3 2,152,529.8 2,441,090.1 2,752,271.1
Add: Net Income for the year 0 4 2 8 5
Less: Withdrawals - - - - -
5,238,743.8 7,123,885.1 9,276,414.9 11,717,505.1 14,469,776.2
Owner's Equity, Ending 0 4 5 4 8
5.5. Financial Statement Analysis:
5.5.1. Working Capital

2019 2020 2021 2022 2023 Average
Current Asset 2,923,302.27 4,888,474.82 7,121,035.85 9,642,157.25 12,474,459.62
Current Liabilities - - - - -
Total Working 2,923,302.27 4,888,474.82 7,121,035.85 9,642,157.25 12,474,459.62 7,409,885.96

Capital
This refers to the capital of the business that may be utilized for its day to day operations.
5.5.2 Net Profit Margin
Table 5.5.2 Net Profit Margin

Financial
Ratio Formula Year 1 Year 2 Year 3 Year 4 Year 5 Average
Profit Margin Net Income / Net 0.

Ratio Sales 0.58 0.60 0.63 0.65 0.67 62
The profit margin ratio directly measures what percentage of sales is made up of net income. In other
words, it measures how much profits are produced at a certain level of sales. The company has an
increasing trend of profit ratio, signifying that it efficiently manages it operations.

5.5.3. Return on Investment (ROI)
Table 5.5.3 Return on Investment
Financial Ratio Formula Year 1 Year 2 Year 3 Year 4 Year 5 Average
Net Income /
Return on
Total 0.45 0.52 0.60 0.68 0.76 0.60
Investment
Investment
Return on Investment is a performance measure used to evaluate the efficiency of an investment.
This is determined to obtain the investment's profitability. The company gained a 60% return on investment
in a span of 5 years.
5.5.4. Payback Period
Table 5.5.4. Payback Period
Payback Period (Uneven Cash Flows) Amount No. of years
Initial Capital Outlay 3,601,181.10

Cash Flows
1
Year 1 1,717,593.92
0.96
Year 2 1,965,172.55
Year 3 2,232,561.03
Year 4 2,521,121.40
Year 5 2,832,302.36
Payback Period 1.96 Years
Payback period measures the length of the time required by the manager to return the cost of
investment that has been invested to establish JEK-RIALA Children’s Home Care. It indicates that the
proposed project for its (1.96) years operation, there will be a return on investment and the business will
earn a profit after five years of operations. A quick payback period indicates a less risky project. It only
shows that JEK-RIALA Children’s Home Care is a project that is less risky and the return on investment will
be easily achieved
Chapter VI
SOCIO-ECONOMIC AND ENVIRONMENTAL ASPECT
6.1. Socio-Economic Aspect
The establishment of JEK-RIALA Children’s Home Care will provide
employment in the City of Tacurong. This will help the economy especially to
individuals with child care experience but wasn’t able to find a job in line with
his/her profession, this will result to an increase in employment rate. It will give
opportunities to those who are willing to show their skills and become a
productive individual not only to those who graduated with a 4 year course but
also for those who earned vocational or TESDA courses in line with the
employment qualifications.
JEK-RIALA Children’s Home Care can contribute to the development of
the society by paying taxes. Through taxes that the proposed project will pay,
government can use it for the general welfare of the public. The proposed project
may also contribute a gradual change in the long run for imparting lessons to its
client especially the children.
6.2. Environmental Aspect
The child care center is set up in a safe, accessible and conducive
location. It promotes the importance of care and play in their development. A
quality program is essential in providing the child with opportunity to develop a

sense of mastering self-esteem and understanding his role in small ways for the
betterment of the environment.
The management will ensure that the environment is safe, clean and well
maintained. Waste disposal will also be implemented properly. The CENRO will
pick up all the waste and garbage to maintain cleanliness and orderliness.
Children’s awareness of the environment and sustainable practice will be
supported through the use of Montessori Method. The physical environment of
the business creates an ambiance that makes every child calm and have positive
response to other kids and the staff as well.

Chapter VII
SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
7.1. Summary of Findings
The proposed project is primarily concerned with children. It is by a person
who will contribute the whole amount for the total project cost which is Php
3,601,181.10 from her personal funds.
The Project will serve as a place for those who want to have an indoor
playtime and activity that will encourage the children to learn. It will be accessible
to the customers in Tacurong City and its neighboring towns. In order to attract
the customers, the business will buy their equipment at a reasonable price that
satisfies them.
The data was gathered using a survey of 100 questionnaires that were
answered by parents individually interviewed in Tacurong City. Over 85% of the
parents expressed their interest in dropping their children in a Childcare Center.
The study also found a need to add some fun activities to ensure that the
children will not easily get bored. The business location is very suitable to the
best of the proposed business because it is nearby public places. Furthermore,
the study confirmed that the business is feasible and profitable if it will be
established in Tacurong City.

7.2. Conclusions
As a conclusion, JEK-RIALA Children’s Home Care is feasible and viable
through the results of profitability being confirmed and supported by its financial
statements through profitability ratio, acid test ratio, return on investment and
payback period.
7.3. Recommendations
Based on the data gathered the result shows that JEK-RIALA Children’s
Home Care and or similar businesses has potential and has opportunities in the
market.
 The ambiance of the room it should be creative and well-developed to
be competitive with other competitors.
 Cleanliness should be observed within the business vicinity and serve
a quality standard to the customers.
 Expansion of the building for additional services to be offer and for
more conducive place to increasing number of clients.
 Hard work, patience and understanding should always open to the risk
in order to survive the business project.
 Proper trainings of the employees on assisting the children must be
conducted for the safety of the children and in order to maintain the
good quality of services.
 Services offered may develop into pre-school program.

BIBLIOGRAPHY
Books
Agamata, F.T. (2014), Management Services (1st Edition), CERTS Publications,

Davao City
Ballada, W.L. And S. Ballada (2013), Basic Accounting (17th Edition),

DomDane Publishers, Sampalok, Manila
Cabrera, M.B. (2012), Financial Management, GIC Enterprises & Co., Inc.,
Manila
Horngren, C.T., G. Foster, S.M. Datar, M. Rajan, C. Ittner (2008), Cost

Accounting, A Managerial Emphasis (13th Edition), Pearson
Education, Salem, Oregon
2015 Regional Social and Economic Trends- SOCCSKSARGEN Region
Online Sources
Poverty Threshold of Sultan Kudarat: Retrieved January 16, 2016 from nscb
gov.ph/poverty/defaultnew.asp
Social Security System Contribution: Retrieved December 02, 2018 from

https://amaranthbiz wordpress.com/2018/sss contrib table.jpg
Childcare Business Plan: Retrieved Mach 12, 2017 from

http://www.slideshare net/michaparamitha/small-step-child-care-business-plan
Thesis (Published/Unpublished)
Bilbao S., Jade, KM., Padua, PM., Sansarona, A, (2017) Establishing Nursery
Chamber, Childcare Center in Magsaysay Avenue, Nat’l Highway,
Tacurong City
APPENDICES
Appendix 1 Form 1
PLAN OF COURSE WORK
Name: IRISH ANN R. BENJAMIN Course: BSAT
Course
Course Description Unit Grade Remarks
No.
Acctg 201 Fundamentals of Accounting I 6 2.75 PASSED
Acctg 202 Fundamentals of Accounting II 6 2.25 PASSED
Acctg 211 Financial Accounting and Reporting I 6 2.75 PASSED
Acctg. 212 Financial Accounting and Reporting II 6 2.25 PASSED
Acctg. 213 Financial Accounting and Reporting III 3 3.00 PASSED
Mktg. 211 Principles of Marketing 3 1.75 PASSED
Cost 211 Cost Accounting and Cost Management 6 2.00 PASSED
Mgt. 212 Financial Management 1 3 2.50 PASSED
Mgt. 213 Production and Operations 3 2.25 PASSED
Management
Acctg. 221 Advance Financial Acctg. and Reporting 3 2.50 PASSED
I
Acctg 222 Advance Financial Acctg. and Reporting 3 2.00 PASSED
II
Law 212 Law on Business Organizaton 3 2.00 PASSED
Tax 212 Business and Transfer Taxes 3 2.75 PASSED
Inclusive Course:
Eng 114 Writing in the Discipline 3 2.25 PASSED
Stat 113 Business Stat. w/ Computer Application 3 2.00 PASSED
Total Number of Units Required for the Period : 204 Units
Total Numbers of Units Earned : 134 Units
Certified Correct: Approved:
FRELIN R. BINAG, MAT-HETE REYNALDO H. DALAYAP JR., Ph. D

Campus Registrar Campus Director
________________ ________________
Date Date
Appendix 1 Form 1
PLAN OF COURSE WORK
Name: LYKA ANTONETTE P. CANAYA Course: BSAT
Course
No.
Management
I
II
Inclusive Course:

________________ ________________
Date Date
Appendix 1 Form 1
PLAN OF COURSE WORK
Name: KENETH ROSE R. FAGTANAN Course: BSAT
Course
No.
Management
I
II
Inclusive Course:

________________ ________________
Appendix 1 Date Date Form 1
PLAN OF COURSE WORK
Name: JOFELYN C. DE MAYO Course: BSAT
Course
No.
Management
I
II
Inclusive Course:

________________ ________________
Date Date
Appendix 1 Form 1
PLAN OF COURSE WORK
Name: EDMAR P. PANILA Course: BSAT
Course
No.
Management
I
II
Inclusive Course:
Eng 114 Technical Writing 3 1.75 PASSED

________________ ________________
Date Date
Appendix 2 Form 2
Republic of the Philippines

SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong Campus
Tacurong City, Sultan Kudarat
APPLICATION FOR FEASIBILITY STUDY TITLE

________________
Date
JEK RIALA TILAPIA PRODUCTIONS _________ __________

Remarks Signature
_________ _________
JEK RIALA HALAL GOAT
PRODUCTIONS Remarks Signature
_________ __________
JEK RIALA CHILDREN’S HOME CARE
Remarks Signature
We are planning to write ourfeasibilitytitle on December 10, 2017 , at
SKSU Tacurong Campus.
Very respectfully yours,
Recommending Approval:
JOEL P. BINAG MARY GRACE S. MOLINA, MS RED

Member Member
ANNIELYN A. IGNES, LLB, Ph.D.

Adviser
Endorsed:
ANNIE D. FRANCISCO, MS MA. JEANELLE B. ARGONZA, Ph.D.

Campus Research Coordinator College Dean
____________ ____________
Approved:
REYNALDO H. DALAYAP JR., Ph.D.
Campus Director
____________
Date Signed
Appendix 3 Form 3

Tacurong Campus
NOMINATION OF GUIDANCE COMMITTEE
We, KENETH ROSE R. FAGTANAN, IRISH ANN R. BENJAMIN, EDMAR P.

PANILA, JOFELYN C. DE MAYO AND LYKA ANTONETTE P. CANAYA,
students of BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY
hereby nominated the following as adviser and members of ourfeasibility study
guidance committee.

Adviser
JOEL P. BINAGMARY GRACE S. MOLINA, MS RED

Member Member
We, hereby certify our willingness to act as adviser / members of the
advisory committee.

Adviser
JOEL P. BINAGMARY GRACE S. MOLINA, MS RED

Member Member
Endorsed:

_______________ _______________
Approved:

Campus Director
________________
Date Signed
Appendix 4 Form 4

Tacurong Campus
APPLICATION FOR FEASIBILITY STUDY OUTLINE DEFENSE
Name: EDMAR P. PANILA COURSE: BS ACCOUNTING TECH.

JOFELYN C. DE MAYO
We have the honor to apply for outline defense for our study
entitled:ESTABLISHMENT OF JEK-RIALA CHILDREN’S HOME CARE.
Time: ________
Date: __________________
Venue: __________________
JOEL P. BINAG MARY GRACE S. MOLINA, MS RED

Member Member
CHARMIE A. LAGDAMEN IRISH MAE G. PASQUIN

Statistician English Critic

Adviser
Endorsed: Recommending Approval:

Approved:

Campus Director
Appendix 5 Form 5

Tacurong Campus
CHANGE OF ADVISER/GUIDANCE COMMITTEE MEMBER
Name:EDMAR P. PANILACourse: BS ACCOUNTING TECH.

JOFELYN C. DE MAYO
Feasibility Study Title: A PROJECT FEASIBILITY STUDY IN ESTABLISHING

JEK-RIALA CHILDREN’S HOME CARE IN CAÑOS SUBDIVISION, BRGY.
NEW ISABELA, TACURONG CITY.
APPROVED BY THE GUIDANCE COMMITTEE
MARY GRACE S. MOLINA, MS RED __________ __________

Adviser Signature Date

Appendix 5 Form 5
Appendix 5 Form 5
Approved:

Campus Director
Appendix 5 Form 5

Tacurong Campus
CHANGE OF ADVISER/GUIDANCE COMMITTEE MEMBER
Name:EDMAR P. PANILACourse: BS ACCOUNTING TECH.

JOFELYN C. DE MAYO
Feasibility Study Title: A PROJECT FEASIBILITY STUDY IN ESTABLISHING

JEK-RIALA CHILDREN’S HOME CARE IN CAÑOS SUBDIVISION, BRGY.
NEW ISABELA, TACURONG CITY.
APPROVED BY THE GUIDANCE COMMITTEE
MANOLO B. MERCADO, MBA __________ __________

Member Signature Date

Approved:

Campus Director
Appendix 6 Form 6

Tacurong Campus
APPROVAL OF FEASIBILITY STUDY OUTLINE

JOFELYN C. DE MAYO
Study Title: ESTABLISHMENT OF JEK- RIALA CHILDREN’S HOME CARE
APPROVED BY THE ADVISORY EXAMINING COMMITTEE
ANNIELYN A. IGNES, LLB, Ph. D _____________ ____________

JOEL P. BINAG _________________________

MARY GRACE S. MOLINA, MS RED _____________ ___________

CHARMIE A. LAGDAMEN ____________ ____________

Statistician Signature Date
IRISH MAE G. PASQUIN _____________ ____________

English Critic Signature Date

Approved:

Campus Director
Appendix 7 Form 7

Tacurong Campus
CERTIFICATION OF STATISTICIAN
This is to certify that the study entitledESTABLISHMENT OF JEK-RIALA
CHILDREN’S HOME CAREConducted on CAÑOS SUBDIVISION, BRGY. NEW
ISABELA, TACURONG CITY, authored byJOFELYN C. DE MAYO, IRISH ANN
R. BENJAMIN, KENETH ROSE R. FAGTANAN, LYKA ANTONETTE P.
CANAYA AND EDMAR P. PANILA was evaluated/check by the undersigned as
to the statistical analysis and interpretation.
Issued on this _____________ day of ____________.
CHARMIE A. LAGDAMEN
Statistician
Noted:

Campus Director
Appendix 7 Form 7

Tacurong Campus
CERTIFICATION OF FINANCIAL ANALYST
to the financial analysis and interpretation.
JOHANNA LYN P. MALICAD, CPA

Statistician
Noted:

Campus Director
Appendix 8 Form 8

Tacurong Campus
CERTIFICATION OF ENGLISH CRITIC
to its grammar.
IRISH MAE G. PASQUIN

English Critic
Noted:

Campus Director
Appendix 9 Form 9

Tacurong Campus
APPLICATION FOR FEASIBILITY STUDY FINAL DEFENSE EXAMINATION

JOFELYN C. DE MAYO
Please write x whether: ( ) First ( ) Second ( ) Third

Date: ______________ Time: ____________ Venue: ___________
Guidance Committee
Name
MARY GRACE S. MOLINA, MS RED _____________ ___________

ANNIELYN A. IGNES, LLB, Ph. D. _____________ ____________

MANOLO B. MERCADO, MBA _________________________

JOHANNA LYN P. MALICAD, CPA ____________ ____________

Financial Analyst Signature Date
IRISH MAE G. PASQUIN _____________ ____________

English Critic Signature Date

Approved:

Campus Director
_____________________
Date
Tacurong Campus
Report on the Result of Final Defense

(Action taken by the Advisory Committee. Please indicate whether Passed or
Failed)
Signature Date Remarks
________________ _______________ ______________
________________ _______________ ______________
________________ _______________ ______________
Approved:

Campus Director
Appendix 10 Form 10

Tacurong Campus
APPLICATION FOR FEASIBILITY FINAL PRINTING AND BINDING
_______________
Date
This is to certify that the feasibility study entitled “ESTABLISHMENT OF JEK-

RIALA CHILDREN’S HOME CARE AT CAÑOS SUBDIVISION, BRGY NEW
ISABELA, TACURONG CITY” was thoroughly reviewed by the guidance
committee and recommended for final printing and binding.
IRISH MAE G. PASQUIN JOHANNA LYN P. MALICAD, CPA

English Critic Financial Analyst
_______________ ________________
ANNIELYN A. IGNES, LLB, Ph. D. MANOLO B. MERCADO, MBA

Member Member
_______________ ________________
MARY GRACE S. MOLINA, MS RED

Adviser
______________
Date Signed
Recommending Approval:

_______________ __________________
Date signed Date Signed
Approved:

Campus Director
_____________________
Date Signed
Appendix 11

Tacurong Campus
REYNALDO H. DALAYAP, JR, Ph.D.

Campus Director
Sultan Kudarat State University
Tacurong Campus
Sir,
Greetings!
The undersigned is BS Accounting Technology student of Sultan Kudarat State
University Tacurong Campus Tacurong City which currently undertaking a
feasibility study entitled: “ESTABLISHMENT OF JEK-RIALA CHILDREN’S
HOME CARE at Caños Subdivision, Brgy. New Isabela, Tacurong City” as partial
fulfillment of the degree of Bachelor of Science in Accounting Technology.
In line of this with this, may we request from your good office to allow us to
conduct a survey outside the campus.
We are anticipating for a favorable response on this request.
Thank you very much.
Respectfully yours,

Group Representative
Noted:
MARY GRACE S. MOLINA
Adviser
Approved:
REYNALDO H. DALAYAP.,Ph.D.
Campus Director
Appendix 11

Tacurong Campus
September 6, 2018
HERLITA G. CARAAN
Provincial Statistician Officer
Philippine Statistics Authority
Sultan Kudarat Province
Doña Aurora St., Tacurong Campus
Dear Ma’am,
We, the 4th year students of Accounting Technology Program of Sultan Kudarat
State University are conducting a research entitled “The Establishment of JEK-
RIALA CHILDREN’S HOME CARE POBLACION, TACURONG CITY.” In
connection to this, we humbly ask your office to provide us the data population,
household size and above poverty rate of Tacurong City.
Your contribution will be of great help to our research paper. We are hoping for
your positive response to this letter. Thank you and more power to your office!
Sincerely yours,
Edmar P. Panila ____________________

Jofelyn C. De Mayo ____________________
Irish Ann R. Benjamin ____________________
Keneth Rose R. Fagtanan ____________________
Lyka Antonette P. Canaya ____________________
Noted:

Adviser
Appendix 11

Tacurong Campus
September 6, 2018
JOSEPHINE A. BALINO
City Registrar
Office of the City Civil Registry
City of Tacurong, Sultan Kudarat
Madam:
connection to this, we humbly ask your office to provide us the requirements in
starting a business and the licenses that would be needed for our feasibility
study.
Sincerely yours,
Edmar P. Panila ____________________

Jofelyn C. De Mayo ____________________
Noted:

Adviser
Appendix 11

Tacurong Campus
September 6, 2018
JOSEPHINE A. BALINO
City Registrar
Office of the City Civil Registry
Madam:
connection to this, we humbly ask your office to provide us the requirements in
starting a business and the licenses that would be needed for our feasibility
study.
Sincerely yours,
Edmar P. Panila ____________________

Jofelyn C. De Mayo ____________________
Noted:

Adviser
Appendix 11

Tacurong Campus
September 7, 2018
AMELIA A. BOCHORNO, MPA, EnP

City Planning and Development Coordinator
City Planning and Development Office
Madam:
connection to this, we humbly ask your office to provide us the data population,
household size and above poverty rate of Tacurong City.
Sincerely yours,
Edmar P. Panila ____________________

Jofelyn C. De Mayo ____________________
Noted:

Adviser
Appendix 11

Tacurong Campus
September 6, 2018
FELISA A. SINOBAGO
DTI- Officer-in-Charge
Department of trade and Industry
Tacurong City, Sultan Kudarat Province
Madam:
connection to this, we humbly ask your office to provide us the data and
information that we will be needing in our feasibility study. Your contribution will
be of great help to our research paper.
We are hoping for your positive response to this letter.

Thank you and more power to your office!
Sincerely yours,
Edmar P. Panila ____________________

Jofelyn C. De Mayo ____________________
Noted:

Appendix 12
Adviser

Tacurong Campus
Dear Respondents,
The researchers are Bachelor of Science in Accounting Technology of Sultan Kudarat

State University. In line with the course requirement we are currently conducting a feasibility
study entitled “ESTABLISHMENT OF JEK- RIALA Children’s Home Care” specifically
here in Tacurong City.
To this extent we are humbly asking a little of your valuable time to answer the questions
below. Any information you will give is very necessary for the success of this study. Rest
assured that the information will be used only for the purpose of the study.
Truly yours
EDMAR P. PANILA
Group Representative
Name: ________________________________ Age: _____________________

Address: _______________________________Average Family Income:______
Occupation: ____________________________ Marital Status:_____________
Instruction: Please put a check (✔) in the answer provided the best satisfy you and
leave the question if not necessary.
SURVEY QUESTIONNAIRE
1. How many of your children need Home care?
o 1 o 4
o 2 o More than 4
o 3 o I don’t have any
2. What are their ages? Please indicate_____________________

3. Do you currently use a child care service? () Yes, () No - If yes kindly check the type:
o Relative
o Grandparents
o Part time Nanny (stay out)
o Part time Nanny (stay in)
o Others______________
4. How many hours per week do you employ child care service?
o 1 to 4 hours
o 5 to 8 hours
o 9 to 12 hours
o 13 to 16 hours
o 17 to 20 hours
o More than 20 hours
5. What do you not like about your current child care service?
o Inflexible hours o Lazy

o Not knowing other o Impatient
children’s behaviour o Not gentle
o Cost o There is nothing I don't like
o Inattentive about my current child
o Using gadget most of the care service
time Other, please specify
6. Do you prefer to go to a homecare service rather than getting a person to nurse for
your child at home?
o Yes
o No
7. What type of child care service would you prefer to use?
o Nursery
o Home care service
o Infant care centers
Others, please specify:
8. What qualifications of a worker would you like in the child care service?
o Gentle o Caring
o Loving o Enthusiastic
Others, please specify o Friendly
o Skillful o Attentive
o Energetic o Persevere
9. Who do you prefer to nurse your child in the child care service?
Woman Man
o Teenager o Teenager
o Late 20’s o Late 20’s
o Early 30’s o Early 30’s
o Early 50’s o Early 50’
10. What would be your main priority when selecting a child care service?
o I can work without worries for my child

o Flexible hours
o Help my child with homework
o Social interaction for child
o Work hours
11. What would you like these child care services to include?
o Baby sitting
o Learning baby songs
o Learning nursery rhymes
o Tutoring
o Social interaction (other children)
o Skills learning / development
o Activities (Sports, crafts, etc.)
o Homework help
o Health assistance (if child has health issues / special help)
Others, please specify
12. What would you like to know about your child care service before you chose to use
them?
o Personal check of all o Security measure

careers in the company o Hours available
o Skills o Services included
o Experience o Toys / equipment provided
o Cost o Availability of food
o Special deals o Health assistance
o Facilities
13. What security measures would you prefer in Home care?

o CCTV
o Biometric
o Alarms
o Guard
o Identification Card
14. What usual hours and days will your children need care? _____________
15. How many hours do your children need home care? _________________
16. Which is more convenient for you:

a. A center near your workplace __________________ (address)?
b. A center near your home _______________________ (address)?
c. Other location__________________________________________
17. Would you like to spend additional payment for the extra service or package service
they offer?
o Yes
o No
18. What type of salary basis of your childcare do you currently employ?
o Per hour(P150.00-P500.00)
o Per day(P500.00-P1,200.00)
o Per week(P1,200.00-P4,800.00)
o Monthly(P4,800.00 and above)
19. What type of salary basis would you like in Home care services?
PER HOUR
o P 100.00 o P 300.00 o P 500.00
o P 150.00 o P 350.00 o Higher
o P 200.00 o P 400.00 Others, please
o P 250.00 o P 450.00 specify:
PER DAY
o P 800.00 o P 2,500.00 o P 4,500.00
o P 1,000.00 o P 3,000.00 o P 5,000.00
o P 1,500.00 o P 3,500.00 o Higher
o P 2,000.00 o P 4,000.00 Others, please
specify:
PER WEEK
o P 3,500.00 o P 5,000.00 o P 8,000.00
o P 4,000.00 o P 6,000.00 o P 9,000.00
o P 4,500.00 o P 7,000.00 o P 10,000.00
o P 11,000.00 o Higher Others, please
o P 12,000.00 specify:
MONTHLY
o P 10,000.00 o P 20,000.00
o P 11,000.00 o P 25,000.00
o P 12,000.00 o P 30,000.00
o P 13,000.00 o Higher
o P 14,000.00 Others, please
o P 15,000.00 specify:
o P 16,000.00
o P 17,000.00
o P 18,000.00 ___________________
o P19,000.00 Signature of Respondent
Appendix 13
DTI
Appendix 14
JEK-RIALA CHILDREN'S HOME CARE

PPE Lapsing Schedule
Useful
Land and Building Quantity Unit Cost Total Cost Residual Value Life Annual Depreciation
Land 1 800,000.00 800,000.00 - indefinite -
Building 1 1,360,154.00 1,360,154.00 - 30 45,338.47
Total 2,160,154.00 - 45,338.47

Useful
Furniture and Fixtures Quantity Unit Cost Total Cost Residual Value Life Annual Depreciation
Playpen 1 1,850.00 1,850.00 - 5 370.00
Play pen with ring 1 1,100.00 1,100.00 - 5 220.00
Indoor play slide 1 8,800.00 8,800.00 - 5 1,760.00
Activity Table 2 1,000.00 2,000.00 - 5 400.00
Personality corner 1 500.00 500.00 - 5 100.00
Workbench 1 3,870.00 3,870.00 - 5 774.00
Wooden Construction 2 350.00 700.00 - 5 140.00
Storage Cabinet 1 3,599.75 3,599.75 - 5 719.95
Filing Cabinet 1 4,999.00 4,999.00 - 5 999.80
Table Reception 1 36,895.00 36,895.00 - 5 7,379.00
Table Admin 1 3,450.00 3,450.00 - 5 690.00
Dining Table 1 3,585.00 3,585.00 - 5 717.00
Sofa 2 9,320.00 18,640.00 - 5 3,728.00
High Chair 2 2,395.00 4,790.00 - 5 958.00
Total 94,778.75 18,955.75

PPE Lapsing Schedule
U
Office Equipment Quantity Unit Cost Total Cost Residual Value
Air Conditioner 4 15,755.00 63,020.00 -
Flat Screen TV 1 10,200.00 10,200.00 -
Desktop Computer 1 32,000.00 32,000.00 -
Printers 1 7,320.00 7,320.00 -
CCTV w/ monitor 8 3,500.00 28,000.00 -
Total
Appendix 14 140,540.00 -
Grand Total 2,395,472.75 -

Appendix 14

Operating Expenses Schedule
Operating Expenses Year 1 Year 2 Year 3 Year 4 Year 5

Advertising 12,400.00 13,020.00 13,671.00 14,354.55 15,072.
Salaries and Wages 627,120.00 658,476.00 691,399.80 725,969.79 762,268
Employee Benefits 96,756.80 99,154.80 101,672.70 104,316.50 107,092
Depreciation Expense
Building 45,338.47 45,338.47 45,338.47 45,338.47 45,338.
Furniture and Fixtures 94,778.75 94,778.75 94,778.75 94,778.75 94,778.
Machinery and Equipment 140,540.00 140,540.00 140,540.00 140,540.00 140,540
General Supplies 32,538.00 34,164.90 35,873.15 37,666.80 39,550.
Permits and Licenses 12,190.00 12,190.00 12,190.00 12,190.00 12,190.
Light, Power, and Water 144,000.00 151,200.00 158,760.00 166,698.00 175,032
Total 1,193,262.02 1,235,842.92 1,280,552.86 1,327,498.30 1,376,79
JEK-RIALA
CHILDREN'S HOME
CARE
Various Schedules
Salaries and Wages

No. of
Employee
Description s Monthly Rate Annual Rate Year 1 Year 2 Year 3
Owner/Manager 1 10,000.00 120,000.00 120,000.00 126,000.00 132,300.0
Bookkeeper 1 500.00 6,000.00 6,000.00 6,300.00 6,615.00
Head Nurse 1 800.00 9,600.00 9,600.00 10,080.00 10,584.00
Nursing Aid 1 6,000.00 72,000.00 72,000.00 75,600.00 79,380.00
Child Care Staff 4 6,490.00 311,520.00 311,520.00 327,096.00 343,450.8
Security Guard 1 6,000.00 72,000.00 72,000.00 75,600.00 79,380.00
Maintenance/Support
Personnel 1 3,000.00 36,000.00 36,000.00 37,800.00 39,690.00
Total 10 32,790.00 627,120.00 627,120.00 658,476.00 691,399.8
Appendix 14
Employee Benefits
No. of Phil 13th
Description Employees SSS Health Month Year 1 Year 2 Year 3
Owner/Manager 1 736.70 137.50 10,000.00 20,490.40 20,990.40 21,515.40
Nursing Aid 1 388.70 137.50 6,000.00 12,314.40 12,614.40 12,929.40
Child Care Staff 4 459.30 137.50 6,490.00 54,606.40 55,904.40 57,267.30

Maintenance Support 1 141.30 137.50 3,000.00 9,345.60 9,645.60 9,960.60
Total 7 1,726.00 550.00 25,490.00 96,756.80 99,154.80 101,672.7
Appendix 15
Cost of Sales
DEMAND
Total
Year Demand
201
9,802
3
201
9,992
4
201
10,183
5
201
10,373
6
201
10,564
7
Year Year Year Year
1 2 3 4
Sale
Unit Sales Sales Unit Sales Sales Unit Sales Sales Unit Sales (in Ph
(in units) Price (in Php) (in units) Price (in Php) (in units) Price (in Php) (in units) Price
146581.
1,468 75.00 110,106.64 1,541 78.75 121,392.57 1,615 82.69 133,531.82 1,688 86.82
342155.
514 500.00 257,014.59 540 525.00 283,358.58 565 551.25 311,694.44 591 578.81
279161.
587 357.14 209,695.46 617 375.00 231,189.25 646 393.75 254,308.17 675 413.44
1628976
1,835 666.67 1,223,627.29 1,927 700.00 1,349,049.09 2,019 735.00 1,483,954.00 2,111 771.75
- - - -
14366.4
144 75.00 10,791.53 151 78.75 11,897.66 158 82.69 13,087.43 165 86.82
150505.
226 500.00 113,054.12 237 525.00 124,642.16 249 551.25 137,106.38 260 578.81
68411.5
144 357.14 51,388.24 151 375.00 56,655.53 158 393.75 62,321.08 165 413.44
456077.
514 666.67 342,588.24 540 700.00 377,703.53 565 735.00 415,473.88 591 771.75
- - - -
21107.7
147 108.00 15,855.36 154 113.40 17,480.53 161 119.07 19,228.58 169 125.02
156353.
147 800.00 117,447.08 154 840.00 129,485.40 161 882.00 142,433.94 169 926.10
97721.0
147 500.00 73,404.42 154 525.00 80,928.38 161 551.25 89,021.21 169 578.81
407170.
367 833.33 305,851.76 385 875.00 337,201.57 404 918.75 370,921.73 422 964.69
3,768,58
6,240 2,830,824.72 6,552 3,120,984.25 6,864 3,433,082.68 7,176
Appendix 16
Computation for the Historical Values of Demand
Linear
Regression
Yc = a + bx
1
a 9,6
∑Y - b ∑X = 50,914 - 5 = 10,18 57
= 191 - 11
3 2
n n 5 5
n∑XY - 9,52
b
∑X ∑Y = 5 =
= 191
n∑X² -
( ∑X )² 50
Year Y X X² XY a + b x = Yc
9,80 9,80 9,61 19
2013 2 1 1 2 1 + 1 1 = 9,802
9,99 19,98 9,61 19
2014 2 2 4 4 1 + 1 2 = 9,992
10,18 30,54 9,61 19
2015 3 3 9 9 1 + 1 3 = 10,183
10,37 41,49 9,61 19
2016 3 4 16 2 1 + 1 4 = 10,373
10,56 52,82 9,61 19
2017 4 5 25 0 1 + 1 5 = 10,564
154,64
50,91 7
4 15 55
Appendix 16
Computation for the Historical Values of Supply
SUPPLY
Linear
Regression
Year Total Supply
Yc = a + bx 201
1,730
3
a ∑Y 201 ∑X 8,986 15
- b 1,763 = - = -
= 4 34 1,797 101 1,696
n 201 n 5 5
n∑XY - 5 1,797
b ∑X ∑Y201 1,6950
= 1,831 =
= n∑X² - 6 34
( ∑X )²201 50
1,865
7
Year Y X X² XY a + b x = Yc
1,73 1,73 1,69 3
2013 0 1 1 0 6 + 4 1 = 1,730
1,76 3,52 1,69 3
2014 2 4 2 = 1,763
3 6 6 + 4
1,79 5,39 1,69 3
2015 7 3 9 1 6 + 4 3 = 1,797
1,83 7,32 1,69 3
2016 1 4 16 4 6 + 4 4 = 1,831
1,86 9,32 1,69 3
2017 5 5 25 5 6 + 4 5 = 1,865
8,98 27,29
6 15 55 6
BIOGRAPHICAL DATA
The researcher, a Bachelor of Science in Accounting Technology student
of Sultan Kudarat State University, was born on October 23, 1998 at Sta. Rosa,
Laguna. She is the only daughter of Mr. Reynaldo F. Benjamin and Mrs. Almira
R. Benjamin.
She enrolled and finished her 6 th grade in Elementary Education at Sto
Niño Central Elementary School, Sto. Niño South Cotabato in the year 2011. She
finished her Secondary Education in Sto Niño National High School, Sto. Niño
South Cotabato in the year 2015.

Researcher
of Sultan Kudarat State University, was born on February 01, 1999 at Tina,
Tacurong City. She is the eldest daughter of Mr. Orlene Pesador Canaya and
Mrs. Jovie Paloquia Canaya with the other siblings: Gweneth P. Canaya, Sciatzy
P. Canaya, Hannah Marie Sophia P. Canaya, and Kiara Elyza P. Canaya.
She enrolled and finished her 6th grade in Elementary Education in Tina
Elementary School, Tacurong City in the year 2011. She finished her Secondary
Education in St. John Learning Center Inc., Tacurong City in the year 2015.

Researcher
of Sultan Kudarat State University, was born on September 7, 1998 at Kanulay,
Bagumbayan, Sultan Kudarat. She is the eldest daughter of Mr. Arnel D.
Fagtanan and Mrs. Rieza R. Fagtanan with her sister, Retchnell Fagtanan.
She enrolled and finished her 6th grade in Elementary Education at
Kanulay Elementary School, Kanulay, Bagumbayan, Sultan Kudarat the year
2011. She finished her Secondary Education in Notre Dame of Masiag
Incorporated, Masiag, Bagumbayan, Sultan Kudarat in the year 2015.

Researcher
of Sultan Kudarat State University, was born on December 5, 1997 at Tagum
City, Davao Del Norte. She is the youngest daughter of Mr. Fernando T. De
Mayo and Mrs. Eufemia C. De Mayo with the other siblings, Shenalyn C. De
Mayo, Jasper De Mayo, Janilyn D. Manabe and Sherlyn D. Panes.
She enrolled and finished her 6th grade in Elementary Education at
Lambayong Central Elementary School, Lambayong, Sultan Kudarat the year
2011. She finished her Secondary Education in Sultan Kudarat State University,
Laboratory Science High School in the year 2015.
JOFELYN C. DE MAYO
Researcher
of Sultan Kudarat State University, was born on July 10, 1998 at Brgy New Passi,
Tacurong City. He is the only son of Mr. Edgar B. Panila and Mrs. Margie P.
Panila with the other siblings, Rainee Panila, Femie Panila, Joyce Panila, and
Jessica Panila.
He enrolled and finished his 6th grade in Elementary Education at Elisa P.
Bernardo Elementary School, New Passi, Tacurong City, Sultan Kudarat the year
2011. He finished his Secondary Education in Apolinario S. Bernardo National
High School, Brgy. Baras, Tacurong City, Sultan Kudarat in the year 2015.
EDMAR P. PANILA
Researcher

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BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY

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BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY

BSAT Res. No.___________

SUBMITTED TO THE FACULTY OF THE COLLEGE OF BUSINESS

BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY

The feasibility study attached entitled “JEK-RIALA CHILDREN’S HOME

MARY GRACE S. MOLINA MA. JEANELLE B. ARGONZA, Ph.D.

Acceptance as partial fulfilment of the requirements for the degree of the

REYNALDO H. DALAYAP JR., Ph.D

The feasibility study attached hereto entitled “JEK-RIALA CHILDREN’S

ANNIELYN A. IGNES, LLB, Ph.D. MANOLO B. MERCADO, MBA

MARY GRACE S. MOLINA

Acceptance as partial fulfilment of the requirements for the degree of the

MA. JEANELLE B. ARGONZA, Ph.D. ANNIE D. FRANCISCO, MS

REYNALDO H. DALAYAP JR.,Ph.D.

Our deepest gratitude to our advisers Ma’am Annielyn A. Ignes, Ph.D.

Business Research 2. We have been amazingly fortunate to have an adviser

could become as good an adviser like yours.

and enrich our ideas.

for carefully reading and commenting on countless revision of this study.

To our Statistician Ma’am Charmie P. Lagdamen and to our Financial

encouragement and guidance.

feasibility study. We greatly value their belief in us.

To our family, for the unending support especially in terms of financial

of our Almighty God, the love and patience of our family.

CHAPTER II ORGANIZATIONAL MANAGEMENT ASPECT 9

CHAPTER III MARKETING ASPECT 19

CHAPTER IV.TECHNICAL ASPECT 33

CHAPTER V.FINANCIAL ASPECT AND ANALYSIS 65

CHAPTER VI SOCIO-ECONOMIC AND ENVORONMENTALASPECT 76

CHAPTER VII SUMMARY, CONCLUSIONS AND RECOMMENDATIONS 78

Biographical Data 118

TABLE TITLE PAGE

1 Risk and Mitigations xiv

2.3.1 Job Descriptions and Qualifications 11

2.3.3 Salaries and Wages 15

2.4 Project Time Table 17

3.2.1.1 Historical Demand 21

3.2.1.2 Projected Demand 25

3.2.2.1 Historical Supply 26

3.2.2.2 Projected Supply 27

3.4 Analyzing the Market Gap and Market Share 28

3.6.2 Pricing for Services 32

4.5 Mode of Acceptable Payment 50

4.6.1 Nursery Schedule 51

4.6.2 Infant Schedule 52

4.6.3 Home Care Schedule 54

4.6.4 Service Schedule 55

4.9.1 Building Materials 59

4.9.2 Office Supplies 62

4.9.3 Office Equipment 63

4.9.4 Advertising Expense 63

4.9.5 Furniture and Fixtures 63

4.9.6 Recreational Supplies 64

4.9.9 Legal Requirements 66

5.1 Project Cost 67

5.4.1 Income Statement 70

5.4.2 Statement of Financial Position 71

5.4.3 Statement of Cash Flow 72

5.4.4 Statement of Changes in Equity 73