SFACINO

SLAUGHTERHOUSE
Slayin’ in
Finesse
1. INTRODUCTION

A slaughterhouse also called an ‘’abattoir", is a

facility where animals are killed and processed
into meat products. In large facilities, the
workers are assigned to specific workstations.
Wherein slaughter line operations have clean
and unclean operations that are physically
separated to avoid contamination of carcasses.
This study gives an opportunity to experience
putting up a business and encounter different
factors related to it and how to solve them.

The proponents of this study chose to

establish a slaughterhouse business that
provide wherein hogs are butchered, because
of few competitors in the Valenzuela City and
because this is an everyday human
consumption therefore there’s a continuous
operation.
This study is conducted also to improve the
slaughterhouse. The development will reduce
environmental pollution the slaughterhouse
has been causing, also it will provide
additional employment for the
residents in the area.

The researchers want to propose a hygienic

slaughterhouse incorporating environmental
advancements with water waste treatment.
Company Name

The partners decided to name the company

GLAMARR, Co.

GLAMARR is a combination of the first letter

of the names of the partners. The company
will be glam or attractive to the customers
due to the high quality of service that we will
provide.
BUSINESS NAME

The business is named as SFACINO

Slaughterhouse.

Sfacino came from two words which are,

‘’Sfazo’’ and ‘’Porcino’’. ‘’Sfazo’’ is a Greek
word for butcher and ‘’Porcino’’ is a Latin
word meaning the pigs, therefore The Pig
is butchered at slaughterhouse.
Location
VISION
To be one of the most well-known
slaughterhouses that provides quality
services that can serve every
customer worldwide and can compete
globally.
MISSION

To build a long-term customer relationship

and to attract potential buyers through our
affordable service fee and accommodation.
Also, to give them a high satisfaction
through our services that was made by our
proficient and competitive butchers.
OBJECTIVES
CORE VALUES
2. GRAPHIC IDENTITY
COMPANY LOGO
Business Logo
SLOGAN
3. Organizational Form
4. Service Description
Pricing
FRONTVIEW
1. REGULATIONS,
TAXES AND
LICENSES
 Licenses

The Business Permit and Licensing Office

(BPLO) issues permits and licenses before
establishments can lawfully conduct
business in Valenzuela City.
The issuance of permits and licenses is
necessary to ensure that all business
activities and transactions are legitimate in
order to provide the registered
establishments the recognition, regulation
and support from the city.
 Securing A New Business Permit
 Renewal of Business Permit
 Certified True Copy of Business
Permit
 Certified True Copy of Business
Permit
 Securing A Mechanical Permit
 Securing A Certificate of Final
Electrical Inspection
 Securing an Occupancy Permit
 Securing A Building Permit
 Securing A Sanitary / Plumbing
Permit
 SECURING AN EXCAVATION PERMIT
 Securing an Electrical Permit
 Securing A Fencing Permit
 Securing A Signboard / Billboard
Permit
 Securing A Certificate Of
Operation (Machinery) / NBC Form No.
M-08
 Location Clearance for Building
Permit
 Location Clearance for Business
License
Labor Law
 Labor Standards in the
Philippines
 Human Resources Development
in the Philippines
 Labor Relations in the
Philippines
 Termination by Employer
 Voluntary Resignation
Law Compliance
 Republic Act No. 386, “civil lAw of the pARtNeRship”
 Republic Act No. 10611, “food sAfety Act of 2013”
 Republic Act No. 9296, “the MeAt iNspectioN code of
the philippiNes”
 Republic Act No. 7394, “coNsuMeR Act of the
philippiNes”
 pResideNtiAl decRee No. 442, “Labor Code of the
philippiNes”
 Republic Act No. 8282, “sociAl secuRity Act of 1997”
 National Health Insurance Act of 1995
 Home Development Mutual Fund Law of 2009
 Republic Act No. 7160, “the locAl GoveRNMeNt code
of the philippiNes”
2. Insurance and Risk Management

 INSURANCE
 Fire Insurance

 RISK MANAGEMENT
Purpose: Risk Management allows
business owners to identify potential
problems before they occur so that it
may be planned.
Risks in Diseases

• Exudative dermatitis (greasy pig)

• Coccidiosis
• Respiratory diseases
• Swine dysentery
• Mastitis
• Porcine parvovirus
• African Swine Fever
Strategy for Disease Control
Disease control is defined as a
reduction in the incidence, prevalence,
morbidity or mortality of an infectious
disease to a locally acceptable level.
Risk Management for Human
Resource Risk
1. Careful consideration of what in the holding area of
pigs could cause harm to people around.
2. Careful consideration of which people might be
affected
3. Evaluation of whether precautions are taken or to do
more to prevent or reduce the likelihood of harm.
4. A record of your findings (depending on the
regulations) and informing employees.
5. A periodic review and revision (from time to time or
when significant changes take place).
1. GEOGRAPHIC LOCATION
SFACINO Slaughterhouse is located at Rubber Master Rd.,
Lingunan, Valenzuela City. The land property was managed by
AA Vicar Realty.
The factors we considered in choosing our
location are the distance from Urban
Development which should not be located
close to dwellings, schools, churches and
other public or commercial buildings. Another
one is the accessibility of slaughterhouse to
main road to allow ready transport of both
livestock and meat. Furthermore, the
availability of water and electricity supply.
And lastly, we also considered the effluent
disposal and our social responsibilities.
DEMOGRAPHICS

• Population Growth
• Age
• Education
• Occupation
• Cultural Background
2. COMMUNITY ENVIRONMENT
• Employment Availability
To maintain the high-grade quality of service we
are providing of, relative knowledge, skills and abilities in
slaughtering of animals particularly pigs are necessary
and in order to obtain that we prefer to hire applicants
living near the location of our business and have
Slaughtering Operations NCII.

• Competition
Generally, the market is full of competition. Not
only existing firms posed threat to the business, but also
the arrival of new entrants. As per National Meat
Inspection Service under by Department of Agriculture
there are only three accredited slaughterhouses in
Valenzuela.
• Transportation
There are numerous ways in commuting to
Lingunan, Valenzuela City it could be through a
private car, motorcycle, bicycle and even a truck.
But the most economical way of commuting in
Lingunan is through a yellow tricycle that’s a
member of RVLTODA.

• Climate
The temperature usually experienced in the
area is from 20 °C (68 °F) to as high as 35 °C (95
°F). Also, PAG-ASA pronounced two seasons: dry
and wet seasons.
3. BUSINESS ENVIRONMENT

• Government Attitude
One of the aim of the City Government of
Valenzuela is to serve the dynamic needs of
Valenzuelano. As its monicker says, "Gateway of the
North", Valenzuela City has always been welcoming
those who want to start their business in the city.
The local government made it easy and hassle-free
for the entrepreneurs in terms of paying their taxes,
business permits and processing other business
matters.
• Business Trends
 Paint, Coating, and Adhesive
Manufacturing Industry
 Hosiery Manufacturer
 Petroleum, Lubricants and Asphalt
Companies
 Steel Manufacturing Company
 Pipe Manufacturer Industry
 Original Equipment Manufacturer
Organizational Structure and Policies

Company Policies
Our company policies are guidelines for legal
issues, regulatory requirements, and any
situation that could lead to serious
consequences. This company policy helps foster
employee wellness, fair treatment, and to ensure
that a company is following laws and
regulations. Company policies are in place to
protect the rights of workers as well as the
business interests of employers. Our company
believes that such regulation and corrective
action should be developed and administered in
fair and reasonable manner. It also protects our
business and workers in the manner that we
correctly implemented and executed it. Create
and maintain a better work environment for all.
At the Workplace

• Employees should have a respectful attitude when interacting

with customers as well as co-workers.

• The employees must treat customers and co-workers with

equality and dignity regardless of his/her appearance.

• Respecting and maintaining the confidentiality of personal

information of every individual.

• Employees must have a committed attitude by showing

willingness to fulfill the duties of their positions in an efficient and
effective manner.
On Sales and Services
• Customers must be served with utmost pleasure and
sincerity.
• Customer discrimination is strictly prohibited.
• Employees must be attentive with the customer’s
needs. Customer assistance must always be
available.
• Cleanliness of the dining area should be maintained.
• Employees are required to greet customers and usher
them upon entering the area.
• Customer complains must be dealt with gentleness
and courtesy. Employees should inform the managers
immediately.
• Honesty and concern are required in service.
Valuables left by customers should be reported and
returned to the owner.
Business Corporate Property

• Employees are prohibited from unauthorized

possession or use of property, proprietary
information or supplies belonging to the Company.

• All company-furnished equipment, furniture,

lockers, cabinets, desks, computers, telephones,
cellular phones, voice mail systems, e-mail, and all
other like items and systems are considered
company property and furnished to use for sole
business purposes only.

• All employees must maintain his or her work

environment in an orderly fashion and follow all
Company rules and regulations regarding to proper
use and maintenance of Company Equipment.
Attendance
• The employee must be at the abattoir 15 minutes before
his/her duty. This is allotted before the time-in.

• There are 15 minutes allowance for late. More than 3

times late in a year shall be ground for suspension.

• Under-time is allowed provided that the HR managers

are informed with a valid reason.

• Absence without leave is strictly prohibited 3 AWOL

shall be ground for termination.
Code of Conduct

1. Customer must always be respected. Arguing with them is

strictly prohibited.
2. Vandalism and destruction of company property is subject to
termination
3. Employees are not allowed to quarrel with their manager
and vice versa.
4. Fighting and brawling inside the abattoir is punishable by
termination.
5. Misconduct to customers, co-workers and managers is
subject to termination.
6. Use of harsh words is strictly prohibited.
7. Employees are not allowed to enjoy their virus, while
wearing the company
8. uniform and while in the abattoir.
9. Honestly and integrity should be seen on every employee to
establish good company reputation.
10.Falsifying information and documents are strictly prohibited
and subject to termination.
Task of Offenses and
Penalties
Security and Safety
B C
P
U O
R
S R
O
I P
P
N O
E
R
E A
R
S T
T
S Y
E
At the Workplace
 Offenses Against
Health and Sanitation
Attendance Prescribed Work Attire/ID

Honesty and Integrity

Respect for Superior
 Policies on Recruitment,
Selection, Training, and
Orientation
• IDENTIFICATION OF VACANT POSITION
• DEVELOPMENT OF JOB DESCRIPTION
• JOB ANNOUNCEMENT
• APPLICATION
• PRELIMINARY SCREENING
• INTIMATION
• EMPLOYMENT TEST
• EMPLOYMENT INTERVIEW
• FINAL SCREENING
LABOR TRAINING PROGRAM
• REQUIREMENTS ARE VERIFIED
• PLACEMENT ON THE JOB -SFACINO slaughterhouse will be
conducting labor training programs for
every employee to strengthen their
skills, knowledge and good conduct.
EMPLOYEE ORIENTATION
-Before an employee will be placed on
the job, he/she will be oriented with the
background information of the company.
Topics to be discussed include overview
of the company, company policies and
procedures, company goals, objectives
and core values, employee
compensation, safety and a tour inside
the facilities.
TEAM BUILDING PROGRAM
This will be conducted once a year which may take 1-2 days. The objectives of this
program are:
• To foster stronger relationship and
cohesiveness in teams.
• To ignite the spirit of achievement to
achieve performance excellence.
• To improve morale and leadership
skills,
GENERAL MEETING
-This will be conducted regularly every
month. The company will be discussing
important matters such as the condition
of the business, revised rules and
regulations, problems arise within the
organization. This monthly meeting will
also serve as an open-forum to raise
questions, complains, hatred and also
to settle disputes.
• Boosts creativity and innovation,
• Increase employee satisfaction that can
help to reduce turnover,
• Identifies a team’s strengths and
weaknesses
• To improve team communication
effectiveness.
SEMINARS
-This program is usually about
enhancing personality development,
introduction of newly acquired
equipment or technology and
introduction of new laws, policies,
standards, rules and regulations
about slaughtering. This labor
training program aims to implement
values for bridging and harmonizing
employees, to increase knowledge,
and Learning management of
values.
PERIODICAL EXAMINATONS
-This exam is a test assessment of
company goals, objectives, core
values, business operation system,
and policies and procedures. The
objective of this program is to
evaluate if employees are still with
the standard of the business
operation. If not, employee must
undergo further training program
such as orientation and seminars.
 STAFFING

Job Title: General Manager

Job Specification Job Description

 At least 30 years’ old  Oversee day-to-day operations

 Design strategy and set goals for

 Graduate of any 4 years’ business
growth
course
 Maintain budgets and optimize
 Must have at least 5 years’ expenses
experience in managing and  Set policies and processes
monitoring a business  Ensure employees work productively

and develop professionally

 Good knowledge of different
 Oversee recruitment and training of
business functions.
new employees
 Strong leadership qualities.
 Evaluate and improve operations and

 Excellent communication skills. financial performance

 Direct the employee assessment

 Highly organized.
process

 Strong work ethic.

 Good interpersonal skills.

 Meticulous attention to detail.

 Computer literate.
Salaries and Benefits

Wage and Compensation Benefits

• Overtime pay
• Premium Pay
• 13th Month Pay
• Separation pay
• Retirement pay

Mandatory Government Contributions

• SSS
• Philhealth
• Pag-IBIG
Manpower Schedule Uniforms
M
A
N
A
G
E
R
S

SLAUGHTERING
STAFF
Identification Card
Motivational Strategies
Motivational theory is tasked with discovering what drives
individuals to work towards a goal or outcome. Businesses are
interested in motivational theory because motivated individuals are more
productive, leading to more economic use of resources.

Using this theory, the management can address employee

problems by focusing on factors which give satisfaction as well as
dissatisfaction to the employees working in the company. The managers
can improve the working environment and conditions so that employees
feel motivated to work hard which in the long term will benefit the
company. This will be the guideline or a way in order to motivate the
employees once they are demotivated. Money is not the only primary
concern but also the employees. Good condition and improvements of
the employees is also a concern of the company. The management
wants also the safety and development of the employees. In this way,
the management can assure the elimination of demotivated employees
in the company.
 MAJOR OPERATIONAL CONSIDERATION

Phase 1 – Live Animal Handling

Phase 2 - Sticking and Bleeding

Phase 3 - Rinsing

Phase 4 - Offal Removal

Phase 5 -Veterinary Inspection and
Quality Measurements

Phase 6 - Downstream Processes

 Schedule of Maintenance and
Allowable Downtime

Site (Outside property) & Buildings

• Plants should be located at a site which is free from conditions

that might interfere with the sanitary operation’s essential
requirements (e.g., set reasonably apart from proximity to
identified sources of contamination.)

• Roadways/Surroundings are maintained in manner that

minimizes any potential environmental hazards.

• Building should be sealed to prevent rodent entry. Doors should

be tight fitting and all drains leading to the exterior should be
fitted with rodent traps. Security, accessibility and visits to the
premises should be controlled.
Floors Walls and Ceiling

• Maintain waterproof flooring, • Wall / floor junctions should be suitably

which is: rounded.
• Walls should be smooth, durable, made
• Made of non-slip material
of impermeable material with a light-
• Easy to wash, clean and
colored, washable coating. Walls may
disinfect be made of local construction materials,
• Sloped sufficiently to prevent which can be cleaned by water, e.g.
water stagnation and drained off stone, lava blocks, bricks or concrete.
to trapped outlets protected by • Ceilings should prevent condensation,
grilles leakage, and formation of moulds and
can be easily cleaned.
Doorways and Doors
• Doors should be tight fitting.
• Doors should be hard-wearing, non-corrodible and impermeable on all
surfaces.
• Exterior doors do not open directly into the areas where bodies of
animals are dressed, or meat may be present.
• Access doors shall be where possible, self-closing and provide an
airlock to prevent ingress of dust, odors, vapor and other contaminants.
Water supply
“An adequate supply of potable
water with appropriate facilities for
its storage, distribution and
temperature control, shall be
available at all times to all areas
and equipment including ice
makers and drinking water taps
Toilets and hand washing facilities
Adequate and conveniently located
facilities for hand washing and
drying shall be provided.
and, where necessary, for
disinfection purposes that are
designated for cleaning hands
Electricity
There should be adequate supply
of electricity. Suitable
arrangements, such as
emergency generator, should be
made for the possibility of power
cuts or breakdowns.
Lightening
Adequate natural or artificial lighting
shall be provided to enable operating
in a hygienic manner. The lighting
intensity should be adequate to the
nature of the operation.
Lighting fixtures and electrical wires
shall be protected to allow for easy
cleaning and prevention of cross
contamination.
Drainage
• Shall be of adequate size and
design and appropriately installed
and maintained for the intended
purposes to avoid the risk of
contamination and foul odors.
• Drainage channels, including any
removable perforated baskets and
anti-slip grating, shall be so
constructed from suitable materials
and be kept in such good order,
repair and condition as to minimize
any risk of contamination.
• Where drainage channels are fully or
partially open, they shall be
designed to ensure that waste does
not flow from a contaminated area
towards or into a clean area, an area
where high risk food is handled.
Waste Disposal
• Design and management of
refuse stores shall ensure
that premises remain clean
and free of animals and
pests.
• Refuse areas shall be,
where necessary
refrigerated, and include
suitable wash out capability.
• All waste shall be
eliminated in a hygienic and
environmentally friendly
way.
Construction and Design
• Be made of material which does not transmit toxic substances, odors
or taste to the food, be non-absorbent, resistant corrosion and be
durable to allow frequent cleaning and disinfection.

• Be effectively cleaned and, where necessary after cleaning be

disinfected, except for non-returnable containers and packaging.

• Cleaning and disinfection shall take place at a frequency enough to

avoid any risk of contamination.

• Be maintained in good condition and easily repaired to minimize any

risk of contamination.

• Be installed in such a manner as to allow adequate cleaning of the

equipment and the surrounding area.

• Equipment shall be durable and movable or capable of being

disassembled to allow for proper maintenance, cleaning, disinfection,
and monitoring for pests. Where necessary, cleaning of large-sized
equipment shall be in separate washing facilities.
Vehicles
• Covered in, closed or fastened so
the meat contained therein is
protected from the rays of the sun
and from dust, dirt, flies and other
contamination.
• Vehicles should also have joint and
door seals that prevent entry of
contamination.
• All such vehicles should always be
cleaned after each use and
maintained in a sanitary manner.
• Where a mark or stamp is applied
directly to meat, such mark or
stamp should be made from a non-
toxic substance.
Refrigeration
• There should be an adequate supply
of refrigeration to ensure that all
production, storage and product areas
are maintained within parameters
which comply with legislative
requirement. In addition, the
equipment should include a system
for draining off water or condensation
without any possibility of
contamination of the meat.
Temperatures, humidity, air flow and
other environmental factors should be
monitored to assure process control
regimes are achieved.
Sterilizers
• Should be maintained at a
minimum temperature of 82°C.
Avoid temperatures in excess of
90°C as this causes
unnecessary steam formation
leading to possible
condensation.
• Should be located in all areas
where knives or other similar
instruments are used and should
be accessible to staff.
Temperature indicators are
advised.
Holding Rails
• Rails in the establishment should
be properly designed and
constructed. Slaughter room and
refrigerated room shall have
carcass holding rails of sufficient
height and positioned away from
walls to prevent any part of
carcasses from touching floors or
walls.
• The rails system shall be so
designed that carcasses or parts
thereof cannot come into contact
with each other prior to post-
mortem inspection.
• Minimum rail heights (3.7 - 4m
for large animals and 1.9 -
2.7mfor small ones)
Livestock Pens
• Acceptable feed and water facilities should be provided where necessary in all
holding pens and ample hose and water outlets for cleaning of all pens and
runways should be provided.

• Chutes, ramps and inclines should be cleated or “stepped” and have a

reasonable incline to prevent slipping, falling or injury.

• As ante mortem inspection requires observation of animals in motion, space

should be pro-vided in the form of an alleyway, which can regulate their
movement.

• Adequate, suitable and conveniently located toilets shall be provided, that are
adequately ventilated and connected to an effective drainage system and do not
open directly into the food handling areas. Where necessary, adequate changing
facilities should be provided.
GANTT CHART
TARGET MARKET
Retailers/dealers of pork meat within Valenzuela City is
the only market. According to the Statistical Report on
Business Applications by Nature (Covered Period:
01/01/18 to 12/31/18), the total number of retailers/dealers
of pork meat in Valenzuela, that will be the market of our
business is exactly 83. This number is composed of 4
dealer of meats, 2 meat processing, total of 68 retailers of
meat and pork, and 9 hog raisers.
The researchers conducted a thorough count on every
retailers/dealers of pork meat within Valenzuela, and as of
to date, the total number is 99. The total market is based
on this number instead.
 MARKET SEGMENTATION
SOCIO DEMOGRAPHIC SEGMENTATION

Socio - Demographic Segmentation

Socio - demographic Chart

200000 184521 181506
180000
160000
140000
120147
120000 112903

100000
80000
60000
40000
20000 8750 12595

0
0 - 19 20 - 69 70 - above

Male Female
Behavioral Characteristics

SPENDER SUSSIE - Wants a unique product. Desires appearance of high quality,

even though it may not be the highest quality/service. Has a lot of disposable
income.

PRACTICAL PATTY - Wants the most quality product or service for a value price,
not necessarily the cheapest price

SAVER SALLY - Will save up for quality service and could potentially spend more
than her budget, since she values a quality product/service.

BARGAIN BETTY -Will always be looking for the cheapest price. Quality of the
product/service is not a high priority.

HOPEFUL HEIDI - Wants top quality but doesn't want to spend much money for
it. Has unrealistic expectations for how much money a quality/service should
cost.
Geographic Segmentation
Geographic characteristics divides the larger market into
smaller target market segments. These are the top five
barangays located short distance away from the
slaughterhouse, Lingunan, Lawang bato, Canumay East,
Canumay West, and Veinte Reales.

COMPETITION
ANALYSIS
Survey Interpretation

PRESENTATION OF DATA
The researchers used purposive sampling on selecting who will be
the respondents for the study. A purposive sample is a non-probability
sample that is selected based on characteristics of a population and
the objective of the study. Hence, meat distributors and hog raisers
were selected to be the respondents that will give relevant results for
the study.
 Survey Interpretation

Figure 2 Figure 3
Relative to the data presented In Figure 3
 Figure 4

Figure 5
Relative to the data presented In Figure 5
Figure 6 Figure 7
 Figure 8

Figure 9
F i g u r e 10 F i g u r e 11
 F i g u r e 11

F i g u r e 12
DEMAND PROJECTION
Profile Filtration

2020 FILTERED POPULATION 105

2020 POPULATION 105

ACCEPTABILITY RATE 70%

SURVEYED PERCENTAGE 100%

ACCEPTABILITY POPULATION 74

2020 FILTERED POPULATION 105

FREQUENCY OF AVAILMENT 93%

MARKET DEMAND 69
BUSINESS CAPACITY
TREND ANALYSIS
 SWOT ANALYSIS

STRENGTH

- Modern way of slaughtering hogs because our company is going to use

ELECTRIC STUNNING in killing hogs.
- Better quality of finished goods because electric stunning leaves no bruise
compare to traditional killing such as striking.
- High-end and well-maintained equipment.
- Budget-friendly fee for slaughtering that is good for newly started and small
business enterprises.
- Tidy environment that ensures the safety of every hogs and customers.
- Hire only well-trained and professional butcher for quality products and services.
WEAKNESSES
- Low brand reputation because our
company is just newly established.

OPPORTUNITIES
- Expansion of the company
- Opportunity to franchise
- Opportunity to build branches across
the Philippines
- Provides job for people
THREAT
- Backyard slaughtering
- Influenza arising from hogs
- Government rules and regulation
- Water and electricity interruption
 MARKETING POSITIONING
The marketing plan of the company consists of its pre-operating cost from planning
and formation of the business to the start of its operation on January 1, 2020. The
plan covers the 9-month preparation of SFACINO Slaughterhouse.
Month Duration Event
June 1- July 31, 2019 Meetings for Business
Planning
September 1 - October 31, Purchase of equipment and
2019 supplies

August 1, 2019 - September Construction and Setting up

30, 2019 of workplace
November 4 - 15 2019 Hiring and Aligning of workers
and employees
November 18- November 22, Trainings and seminars of the
2019 workers
December 16 - 27 2019 Orientation and
Advertisement
January 1, 2020 Start of operation
 MARKETING PROGRAM
Month Duration Program
January 2020 First Blood (Opening Promo)

February 2020 Kill this Love

March 2020 Hog for a Cause

April 2020 Summer Referral Promo

May 2020 Social media Advertisements
June 2020 Welcome Back to School
(Free Butchery Training NC II)
JULY 2020 Nutrition Month Feed a Pig Program

August 2020 Rainy day must have freebies

September 2020 Rainy day referral promo

October 2020 10:10 Promo

November 2020 Killing Spree

(Early Holidays promo)
December 2020 Share your blessings
MARKETING PROGRAM BANNER
CALLING CARD
ONLINE PROMOTION
FLOOR PL AN
TOP VIEW
 C O S T I N G
PRODUCT COSTING
• SALARIES AND WAGES – 2525400
• MAINTENANCE EXPENSE - 11655.96
• UTILITIES EXPENSE – 337491
• EMPLOYEE BENEFITS EXPENSE -
594899.50 TECHNICAL
• DEPRECIATION EXPENSE - 96822.51 ASPECT
OFFICE SUPPLIES AND FURNITURES AND FIXTURES
EQUIPMENT • OFFICE TABLE
• PENCIL SHARPENER • OFFICE CHAIR
• CALCULATOR (Sharp EL-501X) • TOILET BOWL
•
•
ENVELOPES
FOLDERS
VEHICLE •
•
SINK
FIRE SPRINKLER
• RECORD BOOKS • FIRE EXTINGUISHER
• PRINTER PAPER/BOND PAPER • EXIT SIGN WITH LED
• PEN • COTTTON BALLS
• PENCIL ISUZU Elf Reefer• Van
STEEL MOBILE
• ERASER P 36,000/month• BAND – AID
• CORRECTION TAPE • ALCOHOL
• LAPTOP (Lenovo Ideapad S130 Celeron) • GAUZE PADS
• ROUTER WITH PHONE • SURGICAL MASK
• PRINTER/SCANNER/PHOTOCOPIER • BETADINE
(Cannon)
• ELASTIC BADGES
• AIR CONDITIONER (MV05VQ.6AP Make
Manual Window AC) • MEDICAL SCISSORS

• CCTV * SEGREGATION BIN

• SPIN BROOM * GARBAGE CART
PROJECT COST
INVESTMENT CAPITAL ASSET
BARQUIN, CAPITAL PRE-OPERATING
BULDING
P220,000 P825,595.89
DIONIDO, CAPITAL LAND RENT
P297,500
P220,000 PREPADE INSURANCE
FINO, CAPITAL P100,000
PERMIS AND LICENSES
P220,000 P16,820.56
FULLON, CAPITAL SLAUGHTERHOUSE EQUIPMENT
P 36,000/month
P1,500,966.74
P220,000 OFFICE SUPPLIES
MARCO, CAPITAL P8 580
OFFICE EQUIPMENTS
P220,000 P67,388
MEJES, CAPITAL OFFICE FURNITURE AND FIXTURES
P28 200
P220,000 MEDICAL SUPPLIES
REYES, CAPITAL P75 433.50
MAINTENANCE SUPPLIES
P220,000 P116,559.60
TOTAL TOTAL
P1,540,000 P2,941,346.49
WORKING CAPITAL
 FINANCIAL PROJECTIONS
• 80% of the Depreciation of Building is allocated to Cost of Sales. 20%
of the Depreciation of Building is allocated to Operating Expense.
• 80% of Lands’ Rent Expense is allocated to Cost of Sales. 20% of
Lands’ Rent Expense is allocated to Operating Expense.
• 80% of Utilities Expense is allocated to Cost of Sales. 20% of Utilities
Expense is allocated to Operating Expense.
• All Depreciation Expense is computed using straight line method
• An annual increase of 3% on salaries of all employees.
• Maintenance, Medicine, Utilities and Office Supplies are to be
increased by 3% annually.
• Office, Maintenance and Medicine Supplies are to be acquired on
account and to be purchased equally in each quarter of the year.
• Office, Maintenance and Medicine Supplies are Utilities Expense will be
incurred equally every quarter of the year.
• On-hand Maintenance supplies is maintained at 90% of the total
beginning and purchases annually.
• On-hand Medicine supplies is maintained at 10% of the total
beginning and purchases annually.
• On-hand Office supplies is maintained at 10% of the total beginning
and purchases annually.
• All Operating Machineries and Equipments are purchased by
issuing Notes Payable at 6% interest and a down payment of 20%
of the total purchase price.
• Price of slaughtering service is charged at 187% of cost plus 12%
vat.
• Price of accommodation fee is charged at 150% of cost plus 12%
vat
• First quarter operation sales demand is based on data gathered
where a total of 105 hogs are being slaughtered everyday
multiplied by the number of days in a month multiplied by 3 months.
• A 5% Commission Expense based on 3rd quarter sales
• Sales quarterly demand is to be increased by 11.15%, decreased
by 10.45%, increased by 1.07% and 13.14% for 1st quarter, 2nd
quarter, 3rd quarter and 4th quarter respectively.
• Vat Payable is to be paid quarterly.
• A 5% withholding tax is to be applied for all rentals.
• Other asset account includes transfer of funds that is
directly attributable for the payment of VAT Payable.
• Factory Overhead of the Construction of Building is
50%of Direct Labor.
• Withdrawals of every partner is P 30,000 on 2022 and
2023, and P 50,000 on 2024.
• Long-term Investment is from the 75% available cash Ratio
Financial
annually. PROFITABILITY RATIO
• 25% of the available cash is to be maintained RETURN ON
annually. INVESTMENT
RETURN ON SALES
• Insurance Premium is P100,000 annually. RETURN ON TOTAL
ASSETS
LIQUIDITY RATIOS
CURRENT RATIO
QUICK ASSET RATIO
NET WORKING
CAPITAL
ASSET TURNOVER
LEVERAGE RATIOS
LEVERAGE RATIOS
DEBT-TO-ASSETS
 SOCIO-ECONOMIC IMPACT
Slaughterhouse is one of the livestock producer of pork
meat to be specific, that are highly demanded throughout
the world and in Philippines. Meat industry is enormous in
highly urbanized places, and the need in abattoir is
increasing as the demands are so high.

Over recent decades, the slaughterhouse industry has

made remarkable changes to meet the increasing demand
for inexpensive and safe supply of pork meat and this
growth has been accompanied by structural changes within
the sector and the strengthening and concentration of
slaughterhouse operations.
ECONOMIC BENEFIT
• Income generation
Money waste is not a thing to the amount of money you invest
in slaughterhouse business, because it will surely make gain
from your investment. Though the only key food item is the
meat of pork, it also has offal that can be sold at an affordable
price. So because of it, dealers and retailers of pork meat will
increase their need for meat production.

• Employment opportunity
Slaughterhouse offer full or part time employment
opportunity. You can be working in an organization and as well
be working in a slaughterhouse as a part-time workers. At the
same time, you can give your total time and focus on this job.
 IMPACTS ON THE GOVERNMENT
Tax is the lifeblood of the government. It is the
main source of the government revenue and it is
needed to fund the projects and activities of every
administration. To comply with all the requirements
needed in establishing the business, it needs to
contribute to the government by paying the right
taxes required by law. Those taxes are income tax,
withholding taxes of employees, and other applicable
taxes for slaughterhouse business.
 IMPACTS ON THE CONSUMER/PEOPLE
Retailers and dealers of pork and meat will
have a constant supply of service of
slaughterhouse that they can use for their
business. These days, buying pork meat is one
of the easiest way to obtain one, but the
quality and the preference of how the pigs are
killed are sometimes disregarded. People that
are quality savvy and have enough money
tends to purchase pork meat in hypermarkets,
not in wet markets, where the majority of meat
consumers are buying.
 IMPACTS ON THE LOCAL AND REGIONAL
ENVIRONMENT
• Easy to Market
Since the demand for the hogs and the population of
it are increasing, slaughterhouse is also in high demand
to provide and supply the increasing demand of hogs.
• Requires an Amount of Water
Slaughterhouse, like the other business, also using
water. Water is an essential element needed in the said
establishment to maintain the cleanliness not only of
the building but also the hogs that are going to be
slaughtered.
• Waste Management
Waste disposal is one of the main problem
of the slaughterhouse companies, it is needed to
be properly disposed in order not only for the
company to have an amiable environment but
also for the building, itself, to maintain the
cleanliness.

• Feces Serves as Soil Fertilizer

For us to have a healthy soil yet spend no
cost, our employees will bury those collected
feces of the hogs under the ground.
• Unpleasant Odor
Slaughterhouse have an unpleasant odor
because the place itself and the hogs’ smell is not so
good. As a solution, we will maintain the cleanliness in
every corner of our establishment through our utilities
and disposed all the wastes properly.

• Noisy Environment
Killing hogs is the main function of
slaughterhouses, we cannot stop the pigs from making
noise because they are getting killed. So, for us to
have an amiable and pleasant environment, we
decided to built our business in the industrial area to
avoid disturbing other people.
 IMPACTS ON THE GLOBAL ENVIRONMENT
Slaughterhouse might have good effect in terms
of economic benefit but it also have a negative effect as
to our environment.

The threat of Global Warming may be increase

due to the smoke of the delivery trucks that is used to
deliver the slaughtered hogs to the customers.

Emission of greenhouse gasses that is due from

the air conditioning units such as refrigerator that is
used to preserve the quality and freshness if the
slaughtered hogs before and while delivering it to the
customers.