Revised Final Management Aspect

FUNERARIA DE PARAISO
MANAGEMENT ASPECT
Management Study
The objective of this aspect is to determine and provide

information regarding companys business structure, the
formulation of the organizations vision, mission, and internal
policies, effecting the required Filipino ownership of the
organization, designing the internal structure of the
organization, staffing the internal structure and to establish
employee salary, wages and benefit schedule, both optional and
statutory.
Vision
Funeraria de Paraiso will be known as an earnest and
reliable institution providing remarkable quality of service
which constitutes integrity in its dealings and paramount level
of care and affection in the absolute celebration of life.
Mission
Funeraria de Paraiso aims to provide exceptional quality of
funeral service through ethical, fair and right conduct of the
business, and excellent level of customer satisfaction achieved
through high level of service personalization.
Objectives
Funeraria de Paraiso has set upon itself to deliver services
to its customers base on the following objectives:
To provide a sanctuary wherein members and friends of the

family may gather to offer physical and emotional to each
other.
To help mourners get through the grieving process and face

the reality and finality of death.
CONDOLENT CORPORATION
MANAGEMENT ASPECT
To allow the bereaved to remember and honor their loved one

in an exceptional way.
To help the bereaved move forward with their life.
To acknowledge life that life that has been lived.
To provide closure for the bereaved.

Corporate Logo
The corporate logo of Condolent Company is represented by
two birds soaring up. The blue bird signifies freedom from the
physical self while the yellow bird signifies attachment to the
physical world through the memories left of the deceased to their
loved ones.
Figure 24. Corporate Logo
MANAGEMENT ASPECT
MANAGEMENT ASPECT
Business Logo
The business logo of Funeraria de Paraiso signifies a bird

soaring up with its wings widen. It depicts the deliverance of
the human soul to destined paradise and the commemoration of
memories of the deceased by the loved ones. The title Funeraria
de Paraiso stands for the tremendous funeral service provided by
Condolent Corporation as endeavour to make the last moment of the
bereaved with the departed memorable. In such a way, Funeraria de
Paraiso would help them experience one of the most important
parts of their life as meaningful as it is. The blue colour of
the logo symbolizes freedom, sincerity, heaven and faith. The
sort of floral image, the Paraiso portrays the different ways
to express particular sentiments in giving tribute to the loved
one lost, as well as a constant reminder of affection and
friendship to support them through their grieving process.
Figure 25. Business Logo
MANAGEMENT ASPECT
Form of Business Organization

The form of business organization for the normal operations
of the project will further the objectives of the proponents
which includes control of the management, attraction of
financing, maintenance of good relations, protection of business
secrets, increase in profit through avoidance of taxes, and
limitation of liabilities of owners.
The proponents decided to establish Condolent Corporation, a
funeral service provider, as a stock corporation. The Section 2
of the Corporation Code of the Philippines defines corporation as
an artificial being created by operation of law, having the right
of succession and powers, attributes and properties expressly
authorized by law or incident to its existence. In putting up a
funeral business, large amount of capital is necessary for
successful operation. As compared with other classifications of
business organizations, corporation has greater source of funds
typically through issuance of authorized capital stock. This is
the primary reason why the proponents find it necessary to adopt
a corporate form of organization. However, aside from having the
greater capability to raise large amount of funds, a corporation
has other distinct characteristics limited liability and
continued life of existence, which will be advantageous to the
business. Whenever the business becomes bankrupt, shareholders
are liable only to the extent of their subscriptions and are not
liable for corporate liabilities not covered by corporate assets.
The existence of corporation is also unaffected by the internal
changes that may take place and can continue to exist for the
duration of its lifetime (Valencia, E., Roxas, G. & Asuncion, D.
J. (2010). Partnership and Corporation Accounting (3rd ed.).
Baguio City: Valencia Educational Supply).
MANAGEMENT ASPECT
Forming and operating a corporate form of organization is

complicated, but given these essential distinctiveness of a
corporation, the proponents considers it more conducive to the
proposed funeral business to be created as corporation.
Organizational Chart
The structure of Funeraria de Paraisos organization and
relationship and relative ranks of its position is outlined by
the given organizational chart.
Figure 26. Organizational Chart of Funeraria de Paraiso
MANAGEMENT ASPECT
Key Officers and Employees

The following are the key personnel and employees the
funeral home will employ.
Key Officers. The following are the key positions that needs to
be filled, appointed by the board of directors, to manage the
day-to-day business of the funeral home.
President. This person is the driving force of the funeral
home and is expected to make things happen, and put together the
resources to support the company.
Treasurer. This is a varied and responsible role that
ensures a company has the cash and liquidity to meet its
obligations, involving raising funds from banks, as well as debt
and equity markets.
Secretary.This person is responsible for ensuring that the
records, or minutes of the Board's actions during a Board
meeting, reflect the proper exercise of those fiduciary duties.
Controller. This person provides critical financial and
administrative services in the areas of annual budgeting, receipt
and disbursement of fund, accounting, procurement, and asset
management.
Operations Manager. This person is the one who will make
sure the company operations flow smoothly and economically. This
person is also responsible to make certain that necessary work is
done properly and on time.
Employees
The following are the job titles the funeral home will
employ in the conduct of its day-to-day operations.
MANAGEMENT ASPECT
Embalmer. A duly licensed person who applies, injects, or

introduces any chemical substance or drug or herbs internally or
externally to dead human body for the purpose of embalming,
disinfecting, and preserving it.
Undertaker. A duly licensed person who practices the care,
transport, and disposal of the body of a deceased person by means
other than embalming.
Security Guard.Person who is paid to protect property,
assets, or people. They are usually privately and mostly
comprised with civilian personnel.
Janitor.Person employed as a caretaker of a building; a
custodian responsible of keeping the facilities of the funeral
home clean and well kept.
Job Specification and Description
The following discusses the job specification and
description of the positions to be employed and the key officers
of Funeraria de Paraiso.
President
Provides
organization
leadership
in
the
to
make
industry.
the
company
Designated
to
the
leading
formulate
the
mission, vision and objectives of the company to motivate and to

direct its people in achieving its organizational goals. This
person
has
the
duty
of
overseeing
the
company
operations
to
ensure effectiveness and efficiency.

Job Specification of President
Responsibilities. The responsibilities of the president are as
follows:
MANAGEMENT ASPECT
Formulating, communicating, implementing, and monitoring of

organizations;
overseeing the companys daily transaction or operation to

ensure cost efficiency, quality service and growth;
develops and enforces strategies for resource and revenue

generation;
approves
or
rejects
formulated
company
policies
and
procedures;
reviews
report
and
financial
statements
to
determine
progress or status of the company and realign its objectives

and strategies to cope up with the current condition;
assesses
executives
performance
to
determine
their
compliance with companys policies and procedures and to

know if they contributed to the organizations growth;
has
the
responsibility
of
promoting
the
company
through
appearances and conferences;
represents
the
company
with
formal
and
legislative
functions;
assembles
fundraising
events
to
collect
or
to
have
additional capital for the company operations;
discusses company reports.
Qualifications. The following are the qualifications of the

president:
Must be a bachelors degree holder
Must be knowledgeable on funeral related activities
Must
be
person
MANAGEMENT ASPECT
with
high
degree
of
integrity
and
competency
Must have superb interpersonal skill and can work under

pressure
Must have management experience of at least 5
years
Treasurer
Ensures a company has the cash and liquidity to meet its
obligations, involving raising funds from banks, as well as debt
and equity markets and, in some companies, actively trading in
the
foreign
exchange,
commodity
and
money
markets.
Other
activities may involve dealing with property, taxation, insurance

and pensions.
Job Specification of Treasurer
Responsibilities. The responsibilities of the treasurer are as
follows:
Responsible for the handling of daily cash balances and

trading in the financial markets;
assures that a company's cash flow is enough to allow it to

operate effectively;
predicts cash payments and forecasting challenges arising

from limited cash flow;
studies the impact of financial markets on the performance

of products or services;
creates
alternatives
for
decision
making
on
company
finances, for example, the funding of company operations;
MANAGEMENT ASPECT
handles specific financial projects, such as acquisition of

another business;
investigates the financial impact of new business ventures;
negotiates loan or overdraft terms with company bankers;
formulates solutions to new financial challenges by applying

financial or treasury knowledge;
communicates
with
other
departments,
such
as
tax
and
accountancy, to solve several issues when arises;
provides advice on financial matters affecting the company

as a whole;
creates harmonious working relationship with bankers and

investors;
keep up with developments in the financial industry;
attends board and senior management meetings;
creates and presents presentations about financial issues of

the company to the board of directors and senior management.

treasurer:
Must
be
graduate
of
BS
Accountancy
or
BS
Financial
Management
Must
good
possess
numerical,
time
IT,
analytical,
management
and
interpersonal,
verbal/written
communication skills
Must have commercial work experience of at least 2 years in

business industry
MANAGEMENT ASPECT
Secretary
Make sure that board members have the proper advice and
resources for upholding their fiduciary duties to shareholders.
Secretary
is
responsible
for
ensuring
that
the
records,
or
minutes during a board meeting, are properly recorded.

Job Specification of Secretary
Responsibilities. The responsibilities of the secretary are as
follows:
Attends and records every board and committee meetings and

also ensures the proper facilitation of communications;
advises the board regarding its roles and responsibilities;
orients and guides new directors during their training and

development;
keeps important corporate documents and records;
responsible for compliance with law, stock exchange listing

standards and SEC reporting and compliance;
oversee operations regarding stock issuance and transfer and

prepares and distribute proxy statement;
constantly evaluates corporate governance development;
serves as the communication channel for investor inquiries

and consultations.

secretary:
Must be a college graduate
MANAGEMENT ASPECT
Must have meticulous attention to detail and possesses good

numerical, organizational and time management skills
Must
be
trustworthy,
keeping
confidential
information
confidential
Must have an experience in business industry of at least 1

year
Operations Manager
VP for Operations is the one responsible for the overseeing
of how the directors, especially mangers, carry out their plans
and
evaluates
the
results
of
the
implemented
strategies
and
reports them to the company president.
Job Specification
Responsibilities.
The
responsibilities
of
the
Operations
Manager are as follows:
Operations Manager, like the president, is also responsible

for strategic planning and implantation for organizations
profitability, productivity and efficiency;
responsible for the day to day operations of the company

including
inventory
control,
and
inbound
and
outbound
processes;
ensures customer satisfaction with the services provided by

the company;
MANAGEMENT ASPECT
evaluate if the operations of the business is satisfactorily

and formulate corrective actions if not;
continuously
monitor
the
performance
of
the
information
technology department to guarantee growth in the said are

for company development;
regularly communicates with employees to secure that the

companys
operational
priorities
are
aligned
with
the
CEO
for
company direction;
presents
processing
improvement
to
the
consideration;
and negotiates with different suppliers for cost-saving.

operations manager:
Must be an operations management degree holder
Must
have
activities
thorough
other
understanding
than
specific
of
funeral
funeral
related
processes
e.g.,
regulations, different traditions and culture
Must
possess
excellent
interpersonal
and
communication
skills
Must have an extensive management experience in funeral

industry
Controller
Ensures that the accounting procedures and reporting conform
to
established
criteria
Generally
Accepted
Accounting
Principle.
Job Specification of Controller
MANAGEMENT ASPECT
Responsibilities. The responsibilities of the controller are

as follows:
Makes
suggestions
for
benchmarks
which
will
be
used
in
measuring the financial and operating performance;
compares the actual expenses of the company against the

budget;
oversees the daily operations of the different departments

that concerns the finance aspect of the company;
prepares and present financial reports of the company;
communicates
with
different
department
manager
for
the
production and development of five-year business plans;
serves
as
the
main
government
intermediary
regarding
financial issues;
assist and work with external auditors during audits.

controller:
Must be a Certified Public Accountant (CPA)
Must possess integrity and competency
Must have work experience of at least 1 year
Undertaker
MANAGEMENT ASPECT
Performs various tasks to arrange and direct funeral

services, such as coordinating transportation of body to
mortuary, interviewing family or other authorized person to
arrange details, selecting pallbearers, aiding with the selection
of officials for religious rites, and providing transportation
for mourners.
Job Specification of Undertaker
Responsibilities. The responsibilities of an undertaker are as
follows:
Obtains information needed to complete legal documents, such

as death certificates or burial permits;
oversees the preparation and care of the remains of people

who have died;
consults with families or friends of the deceased to arrange

funeral details, such as obituary notice wording, casket
selection, or plans for services;
plans, schedules, or coordinates funerals, burials, or

cremations, arranging details such as floral delivery or the
time and place of services;
plans placement of caskets at funeral sites or place or

adjust lights, fixtures, or floral displays;
contacts cemeteries to schedule the opening and closing of

graves;
provides information on funeral service options, products,

or merchandise and maintain a casket display area;
offers counsel and comfort to bereaved families or friends;
discusses and negotiate prearranged funerals with clients;

MANAGEMENT ASPECT
maintains financial records, order merchandise, or prepare

accounts;
arranges transportation between sites for the remains,

mourners, pallbearers, clergy, or flowers; and
participates in community activities for funeral home

promotion or other purposes

undertaker:
Must be licensed and registered under Department of Health

(DOH)
Must have an up-to-date health certificate issued by the

local health office
Must be knowledgeable with all funeral related activities
Must possess a high degree of interpersonal, communication

and managerial skills
Must
have
an
extensive
work
experience
in
the
funeral
industry
Embalmer
Attends to the sanitation, presentation and preservation of
deceased persons, and the maintenance of funeral service plant
and facilities.
Job Specification of Embalmer
Responsibilities. The responsibilities of an embalmer are as
follows:
Conform to laws of health and sanitation, and ensure that

legal requirements concerning embalming are met;
MANAGEMENT ASPECT
coordinates the removal of bodies from the place of death,

including private homes, rest homes, hospitals and accident
scenes;
performs preservation procedures to delay the decomposition

of the deceased;
facilitates the dressing of the deceased and placement in a

casket; and
carries out errands and messages as directed by funeral

directors as and when required

embalmer:
Must be licensed and duly registered with the DOH

local health office
Must
be
responsible
to
follow
strict
health
and
safety
guidelines
Must have previous embalming work experience of at least 1

year
Security Guard. The responsibilities of a security guard are as

follows:
Protect people and property, and maintain crowd control.
Job Specification of Security Guard
Responsibilities
Performs security patrol and to prevent and detect signs of

intrusion and ensure security of the establishment;
MANAGEMENT ASPECT
maintains organization's stability and reputation by

complying with legal requirements;
monitors and authorize entrance and departure of employees,

visitors, and other persons to guard against theft and
maintain security of premises;
circulate among visitors, patrons, and employees to preserve

order and protect property from theft, embezzlement,
sabotage, trespassing, fire and accidents;
provide any needed assistance to customers, employees,

visitors, or the public;
perform requests by the client, within the scope of their

duties or within reason; and
calls police or fire departments in cases of emergency, such

as fire or presence of unauthorized persons
Qualifications. The security guard of the company is

outsourced from a security agency.
Janitor
Keep the establishment clean and orderly in condition.
Perform heavy cleaning duties, such as cleaning floors,
shampooing rugs, washing walls and glass, and removing rubbish
Job Specification of Janitor
Responsibilities. The responsibilities of a janitor are as
follows:
Maintains every funeral chapel clean and organized;
vacuuming, sweeping, and mopping of flooring and stairs;
MANAGEMENT ASPECT
dusting and cleaning office desks and furniture that are not
cluttered;
gathers and disposes of rubbish and waste materials by hand

or with the use of powered equipment;
makes rounds of buildings and grounds at regular intervals

at night; inspects doors, windows, and locks to see that
they are properly and securely fastened;
observes appearances and conditions of premises and

equipment; reports needed repairs, or safety hazards;
polishes furniture, metal work, and chrome using appropriate

cleaning and polishing compounds;
cleans grounds and parking lots of litter, glass, or other

debris;
makes recommendations for repair and improvements to

buildings, grounds, and equipment; and
shows initiative in regard to job functions and accepts new

responsibilities as needed

janitor:

local health office
Must be patient, hardworking, and responsible at work
MANAGEMENT ASPECT 68
Monthly
Salary
Key Officers
President
Treasurer
Secretary
Operations Manager
Controller
30,000.00
20,000.00
20,000.00
25,000.00
25,000.00
Employees
Embalmer
Security Guard
Janitor
Undertaker
13,000.00
10,000.00
9,000.00
11,500.00
TOTAL
Number of
Employees
Table 7. Five year Salaries and Wages Schedule and Assumptions
Year 1
Year 2
Year 3
Year 4
Year 5
1
1
1
1
1
360,000.00
240,000.00
240,000.00
300,000.00
300,000.00
385,200.00
256,800.00
256,800.00
321,000.00
321,000.00
412,164.00
274,776.00
274,776.00
343,470.00
343,470.00
441,015.48
294,010.32
294,010.32
367,512.90
367,512.90
471,886.56
314,591.04
314,591.04
393,238.80
393,238.80
4
4
4
9
624,000.00
480,000.00
432,000.00
1,242,000.00
667,680.00
513,600.00
462,240.00
1,328,940.00
714,417.60
549,552.00
494,596.80
1,421,965.80
764,426.83
588,020.64
529,218.58
1,521,503.41
817,936.71
629,182.08
566,263.88
1,628,008.64
4,218,000.00
4,513,260.00
4,829,188.20
5,167,231.37
5,528,937.57
Assumptions:
1. All are regular employees
2. Salary increase is stable at 7% per year over the five years
Table 8. Five-year Legislated and Optional Benefits Schedule and Assumption
SSS contribution
President
Secretary
Treasurer
Operations
Manager
Controller
Embalmer
Security Guard
Janitor
Undertaker
Total
PhilHealth contribution
President
Secretary
Treasurer
Operations
Manager
Controller
Embalmer
Security Guard
Janitor
Undertaker
Total
HDMF Contribution
President
Secretary
Treasurer
Operations
Manager
2017
2018
2019
2020
2021
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
21,120.00
68,640.00
52,800.00
47,520.00
136,620.00
411,180.00
21,120.00
73,920.00
55,440.00
50,160.00
148,500.00
433,620.00
21,120.00
79,200.00
60,720.00
55,440.00
154,440.00
455,400.00
21,120.00
84,480.00
66,000.00
58,080.00
166,320.00
480,480.00
21,120.00
84,480.00
68,640.00
60,720.00
178,200.00
497,640.00
9,000.00
6,000.00
6,000.00
9,600.00
8,400.00
8,400.00
10,200.00
6,600.00
6,600.00
10,500.00
7,200.00
7,200.00
10,500.00
7,800.00
7,800.00
7,500.00
7,800.00
8,400.00
9,000.00
9,600.00
7,500.00
15,600.00
12,000.00
10,800.00
29,700.00
104,100.00
7,800.00
15,600.00
12,000.00
10,800.00
32,400.00
112,800.00
8,400.00
16,800.00
13,200.00
12,000.00
35,100.00
117,300.00
9,000.00
18,000.00
14,400.00
13,200.00
37,800.00
126,300.00
9,600.00
20,400.00
15,600.00
14,400.00
40,500.00
136,200.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
Table #6: Five-year Legislated and Optional Benefits Schedule and Assumption
Controller
Embalmer
Security Guard
Janitor
Undertaker
Total
Total SSS, PhilHealth, and HDMF Contribution
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
21,600.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
21,600.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
21,600.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
21,600.00
2,400.00
2,400.00
2,400.00
2,400.00
2,400.00
21,600.00
536,880.00
568,020.00
594,300.00
628,380.00
655,440.00
Management Proposal
Management strategies help leadership make better use of a company's resources, whether financial, human or
knowledge-based. A management strategy functions as a kind of road map or blueprint, guiding managers in the best ways
to manage employees, implement change and oversee the organization's long-term business and growth strategies. Some
management strategies focus on specific aspects of a company's operation, such as growth or employee relations, while
others concentrate on integrating all aspects for the good of the company, its employees and its customers.
The business adopted theory Y for the management strategy. Theory Y states that management assumes employees are
ambitious, self-motivated, and anxious to accept greater responsibility, and exercise self-control and self-direction.
It is believed that employees enjoy their mental and physical work activities. It is also believed that employees have
the desire to be imaginative and creative in their jobs if they are given a chance. There is an opportunity for greater
productivity by giving employees the freedom to be their best.
In Theory Y, manager believes that, given the right conditions, most people will want to do well at work and that
there is a pool of unused creativity in the workforce. They believe that the satisfaction of doing a good job is a
strong motivation in and of itself. A Theory Y manager will try to remove the barriers that prevent workers from fully
actualizing their potential.
Funeraria de Paraiso prefer the decentralization of decision making authority, delegation, job enlargement and
participative management in term of its operation and development. This led the proponents to consider the following
assumptions provided by the Theory Y which is as follows:
The expenditure of physical and mental effort in work is as natural as play or rest.
Control and punishment are not the only ways to make people work, man will direct himself if he is committed to
the aims of the organization.
If a job is satisfying, then the result will be commitment to the organization.
The average man learns, under proper conditions, not only to accept but to seek responsibility.
Imagination, creativity, and ingenuity can be used to solve work problems by a large number of employees.
Under the conditions of modern industrial life, the intellectual potentialities of the average man are only
partially utilized.
Management is responsible for organizing the elements of productive enterprise-money, materials, equipment, and
people in the interests of economic ends.
People are not by nature passive or resistant to organizational needs. They have become so as a result of
experience in organizations.
The motivation, potential for development, capacity for assuming responsibility, and readiness to direct behavior
toward organizational goals are all present in people-management does not put them there. It is a responsibility
of management to make it possible for people to recognize and develop these human characteristics for themselves.
The essential task of management is to arrange organizational conditions and methods of operation so that people
can achieve their own goals by directing their efforts toward organizational objectives.
Theory Y would be most appropriate in funeral activities since Theory Y would lead to more effective management
provided that it is wisely introduced and implemented. In connection with the business, Funeraria de Paraiso needs
innovative minds in order to expand and prosper. The business also seeks improvements on its activities it offers to the
public through self motivated, creative and innovative workers. Since most of the workers have the direct contact with
the customers then they would exert productive effort in involvement of in devising new demand of the public.
The management had foreseen lapses of the theory that in some situations the employees would negate from its
assumptions. The company had created the code of conduct and some policies relating to these situations, in these
instances, the policies would cover up the deficiency.
Company Policies
Employees should refer to the following information regarding the benefits and terms and conditions of employment.
Recruitment
The purpose is to achieve the organizations objectives through employment of suitably skilled employees and to
elucidate the roles, responsibilities, expectations, and standards in recruitment across the organization. The Human
Resource Department has to follow the hiring process:
Initiating a search. The operations manager will determine the need for a new employee. If it is determined that there
is a job vacancy that needs to be filled, the specification of necessary skills for the job shall be considered, and the
operations manager shall review such specification and determine the need for revision.
Securing possible candidates. Giving notice to the public through posting in the local newspaper regarding the job
offered would be the next thing to consider. The advertisement would contain requirements for the application. Sourcing
candidates might also be done by credible employee referral, depending on the circumstances. The following are the
requirements for employment:
Resume
NSO Birth Certificate
NBI and Police Clearance
Medical Examination Certificate
Barangay Clearance
Professional License (if necessary)
Screening applicants for a specific position. The screening of applicants for a specific position includes the review of
applicants resume, interview, and reference check.
Review Applicants Resume. The operations manager will evaluate the resume submitted by the applicant and assess
the qualifications with the required job specifications.
Interview with the Applicant. The president will conduct an interview for further evaluation of the qualifications
i.e., skills and behavior of the applicant
Reference Check. The operations manager will obtain sufficient and appropriate information of the applicant
regarding work performance from the previous employer or mentor
Hiring. After all references have been verified and the interview process is complete, it is time to make the final
decision of which candidate is the best choice. There should be an important consideration on the overall impression of
the applicant who is suitably skilled for a certain job position.
New-hire Orientation. Introducing and welcoming a new employee to the organization and helping a new employee get
off to a good start. The operations manager shall provide the following information to the newly hired employee:
Brief history of company
Benefits - insurance, vacation, holidays, pension, promotions.
Policies safety, tardiness, leaving during working hours, absences, phone calls, leaves of absence.
Locations and Procedures -- punching of timecards, work locations, location of tools, restrooms, first aid, eating
facilities or vending machines, smoking, payday, parking, and packages.
The orientation should not be limited to the preceding information and should provide additional information to the
new employee as deemed necessary.
Hours of Work
The following discusses the work schedule, breaks, and work shifts of the employees.
Work Schedule. All employees are expected to work their scheduled hours. Work schedules may be changed at any time at
the discretion of the management to address varying conditions. Employees are normally scheduled to or eight (8) hours a
day, depending upon the department/position schedule. The number of hours in an employees work week does not include
the lunch period, unless the person is actually on duty during that time. Regular employees are expected to give full
professional attention to their work and to be normally available during business hours.
Breaks. All employees who works more than 5 consecutive hours are expected to take a one-hour meal break. Employees will
be paid for all hours worked.
Work Shifts. Within a 24-hour period there are 3 typical work shifts/schedules that an employee may be asked to work.
The majority of positions work first shift. In some instances, due to the nature of the work, the management must employ
people over the full 24-hour period.
Table 7. Work schedule of the key officers and employees
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
Key Officers
President
Treasurer
Secretary
Operations Manager
Monday
The following illustrates the work schedule of the key officers and employees:
WD
WD
WD
WD
WD
WD
WD
WD
WD
WD
WD
WD
WD
WD
WD
WD
WD
WD
WD
WD
DO
DO
WD
WD
DO
DO
DO
DO
Controller
Employees
Embalmer1
Embalmer2
Embalmer3
Embalmer4
WD
WD
WD
WD
WD
WD
DO
Status
Regular
Regular
Regular
Regular
AM
AM
PM
GY
AM
AM
PM
GY
AM
AM
PM
GY
DO
AM
PM
GY
AM
DO
PM
GY
AM
PM
DO
GY
AM
PM
GY
DO
Security
Security
Security
Security
Outsourced
Outsourced
Outsourced
Outsourced
AM
AM
PM
GY
AM
AM
PM
GY
AM
AM
PM
GY
DO
AM
PM
GY
AM
DO
PM
GY
AM
PM
DO
GY
AM
PM
GY
DO
Janitor1
Janitor2
Janitor3
Janitor4
Regular
Regular
Regular
Regular
AM
AM
PM
GY
AM
AM
PM
GY
AM
AM
PM
GY
DO
AM
PM
GY
AM
DO
PM
GY
AM
PM
DO
GY
AM
PM
GY
DO
Undertaker1
Undertaker2
Undertaker3
Undertaker4
Undertaker5
Undertaker6
Undertaker7
Undertaker8
Undertaker9
Regular
Regular
Regular
Regular
Regular
Regular
Regular
Regular
Regular
AM
AM
DO
PM
PM
PM
GY
AM
GY
AM
AM
AM
PM
PM
PM
GY
DO
GY
AM
AM
AM
PM
PM
PM
DO
GY
GY
AM
AM
AM
PM
PM
DO
GY
GY
GY
AM
AM
AM
PM
DO
PM
GY
GY
GY
AM
AM
AM
DO
PM
PM
GY
GY
DO
DO
DO
AM
AM
PM
PM
GY
GY
AM
Guard1
Guard2
Guard3
Guard4
Legend:
AM
PM
GY
DO
WD
Morning Shift from 6am to 2pm

Afternoon Shift from 2pm to 10pm
Graveyard Shift from 10pm to 6am
Day Off
8am to 5pm
Attendance and Punctuality. Punctuality and regular attendance are expected of all employees. The company maintains
twenty-four (24) working hours. The manager will provide employees with their work schedule. Should an employee have any
questions regarding his/her work schedule, the employee should contact the manager. The company does not tolerate
absenteeism without excuse. Employees who will be late to or absent from work should notify a manager in advance, or as
soon as practicable in the event of an emergency. Chronic absenteeism may result in disciplinary action. Employees who
need to leave early, for illness or otherwise, should inform the office before departure. Unauthorized departures may
result in disciplinary action.
Employees are expected to arrive on time and ready for work. An employee who arrives thirty (30) minutes after their
scheduled arrival time is considered tardy. The company recognizes that situations which hinder punctuality; regardless,
excessive tardiness is prohibited, will be subjected to a salary deduction for every hour of tardiness and may result to
disciplinary action.
Trainings and Seminars. The proponents recognize the fact that there is a fast change in the techniques and
operations used in the funeral industry. They, therefore, suggest that their employees and key officers of the
organization will go to trainings and seminars at least twice a year for their continuous development and for the
enhancement of their competence. Even though, there is an accompanying cost in regards with these trainings and
seminars, the proponents still see the importance in these activities. They know that with the proper trainings and
seminars, the business can be competitive in the business which will lead to its constant profitability and growth.
Payroll. Like the common practice in the different businesses in the different industries, Condolent Corporation
will also have two pay days. It will happen every the 10th and 25th day of the month. The organization will open a
payroll account with a bank. Every employee, therefore, will have an Automated Teller Machine (ATM) Cards in which they
can use for withdrawing their salaries.
Employee Salaries and Benefits
The following discusses the employee benefits and the salaries of employees that are expected to be received from
the funeral home.
Employee Salaries. Generally, all private sector workers and employees shall receive minimum wage in the Cordillera
Administrative Region regardless of their position, designation, or status and irrespective of the method of their wages
(R.A. 6727). The minimum wage is based whether the industry or sector is agriculture (with 11 workers and above) or non-
agriculture (with 10 workers and below). In Baguio City, the daily minimum wage rate for non-agriculture sector is two
hundred eighty five pesos (P 285) while for agriculture sector is two hundred seventy (P 270)
(http://www.nwpc.dole.gov.ph/pages/car/cmwr.html).The minimum wage rates prescribed by law shall be for the normal
working hours, which shall not exceed eight (8) hours work a day.
Employee Benefits. Every employee of Condolent Corporation is entitled to receive the benefits declared by the company
and provided for by the law. The benefits that are mandatory PhilHealth Benefits, SSS premium, HDMF premium shall be
considered as deductions from the salaries of the employees.
PhilHealth Benefits. All employees are entitled to PhilHealth Benefits which is based on the share in the premium
contributions and is deducted from the employee salary.
Social Security Benefits. The Social Security Program provides a package of benefits in the event of death,
disability, sickness, maternity, and old age. The Social Security System (SSS) provides for a replacement of income lost
on account of the aforementioned contingencies. All employees are entitled to this benefit which is to be deducted from
the monthly salary.
Withholding Taxes. The employer shall deduct and withhold upon providing salaries to the employees a tax
determined in accordance with the rules and regulations prescribed by law. Withholding taxes are applied on gross pay
after deducting the employee mandatory contributions.
HDMF/Pag-IBIG Benefit. The employee contribution to Pag-IBIG Fund is equal to two (2) percent of the monthly basic
pay with mandatory benefits and deducted from the employees salary.
Separation Pay. An employee is entitled to receive a separation pay equivalent to one-half (1/2) month pay for
every year of service, a fraction of at least six (6) months being considered as one (1) whole year, if his/her
separation from the service is due to circumstances provided by law.
Holiday Pay. This refers to payment of the regular daily wage for any unworked regular holiday. The employee is
entitled to at least 100% of the basic wage even if the employee did not report for work, provided he/she is present or
is on leave of absence with pay on the work day immediately preceding the holiday. However, work performed on that day
merits at least twice (200%) the basic wage of the employee. Regular holiday includes New Years Day, Araw ng
Kagitingan, Maundy Thursday, Good Friday, Labor Day, Independence Day, Eidl Fitr, National Heroes Day, Bonifacio Day,
Christmas Day, and Rizal Day. Also, holidays other than regular holiday i.e., special holiday, is also being considered
in which the employee who worked on such day will be entitled to additional compensation of at least thirty percent
(30%) of the basic pay.
Overtime Pay. Employees are subject to additional compensation for work performed beyond eight (8) hours a day. The
minimum overtime pay rates vary according to the day the overtime work is performed, as follows:
For work in excess of eight (8) hours performed on ordinary working days: Plus 25% of the hourly rate.
For work in excess of eight (8) hours performed on a scheduled rest day, a special day, and a regular holiday:
Plus 30% of the hourly rate on said days.
Night Shift Differential. Employees are subject to additional compensation of ten percent (10%) of their regular wage
for each hour of work performed between 10 p.m. and 6 a.m.
13th Month Pay. Rank-and-file employees who worked for at least one (1) month during a calendar year are given
thirteenth-month pay based on the total basic salary earned by the employee in a calendar year.
Retirement Pay. Employees who retired upon reaching the age of at least fifty (50) years or more and have served the
company for at least ten (10) years is to be given retirement benefits.
Funeral Benefit. Employees who have served the company for at least five (2) years shall be given funeral service
gratuitously in case of death of the employee.
Employee Leave. The employee leave is identified according to reason namely; service incentive leave, maternity leave,
paternity leave, and parental leave for solo parents.
Service Incentive Leave. Every employee who has rendered at least one (1) year of service is entitled to Service
Incentive Leave (SIL) of five (5) days with pay.
Maternity Leave. Every pregnant employee in the private sector, whether married or unmarried, is entitled to
maternity leave benefit of sixty (60) days in case of normal delivery or miscarriage, or seventy-eight (78) days, in
case of Caesarian section delivery, with benefits equivalent to one hundred percent (100%) of the average daily salary
credit of the employee as defined under the law.
Paternity leave. Paternity leave benefit shall apply to the first four (4) deliveries of the employees lawful
wife with whom he is cohabiting. For this purpose, cohabiting means the obligation of the husband and wife to live
together. The paternity leave shall be for seven (7) calendar days, with full pay, consisting of basic salary and
mandatory allowances fixed by the Regional Wage Board, if any, provided that his pay shall not be less than the mandated
minimum wage.
Parental Leave for Solo Parents. The parental leave, in addition to leave privileges under existing laws, shall be
for seven (7) work days every year, with full pay, consisting of basic salary and mandatory allowances fixed by the
Regional Wage Board, if any, provided that his/her pay shall not be less than the mandated minimum wage.
Employee Standard of Conduct
All employees of Condolent Corporation are covered in this policy and are obliged to perform their certain
duties and expectations that support the accomplishment of mission and values of the company. Though it is not possible
to list all forms of behavior that are considered unacceptable in the workplace, the following are examples of behavior
that would be considered infractions of Condolent Corporation rules of conduct. Such behavior may result in disciplinary
action, up to and including termination of employment.
The list is not intended to be exhaustive:
Theft or inappropriate removal or possession of property.
Working under the influence of alcohol or illegal drugs.
Possession, distribution, sale, transfer or use of alcohol or illegal drugs in the workplace, while on duty or
while operating employer-owned vehicles or equipment.
Fighting or threatening violence in the workplace.
Sexual or other unlawful or unwelcome harassment.
Possession of dangerous or unauthorized materials, such as explosives or firearms, in the workplace.
Unauthorized use of telephones, mail system, or other employer-owned equipment.
Unauthorized disclosure of business secrets or confidential information.
In relation with the foregoing infractions, Condolent Corporation has corresponding disciplinary actions in order
to provide feedback to the employees to correct their conduct or performance problems. It may be done through
counseling, issuing written notice to employee, disciplinary suspension without pay, or removal of employee from the
service.
Uniform Design
Employees are required to conform to the provided uniform design for formality sake and also for people to
easily identify their position in the organization. The company will provide allowance for the uniform of the employees.
The employees are expected to be dressed in their respective uniform every day during their duty hours. The figures
below illustrate the uniform design to be worn by the employees of different position:
Embalmer. The employees of Funeraria de Paraiso currently employed as an embalmer are required to wear the prescribed
uniform which appears as follows:
Figure 24. Embalmers Uniform

Undertaker. The employees of Funeraria de Paraiso currently employed as an undertaker are required to wear the
prescribed uniform which appears as follows:
Figure 25. Undertakers Uniform

Janitor. The employees of Funeraria de Paraiso currently employed as a janitor are required to wear the prescribed
uniform which appears as follows:
Figure 26. Janitors Uniform
Requirements for Business Formation

Securities and Exchange Commission- Certificate of Registration
Company Name Verification from SEC
Articles of Incorporation
Treasurers Affidavit
By-Laws
Local Government Unit (Municipal Hall of Baguio)

Business Permits and Forms
Permit to Engage in Business
Fire Safety Inspection Certificate
Building Permit
Sanitary Permit
Application for Registration of Business
Department of Environment and Natural Resources (DENR)
Certificate of Environmental Compliance Commitment
Hazardous Waste Registration Form
Social Security System (SSS)

Application for Social Security Card
Social Security System Personal Record Form
Social Security System Employer Registration
Bureau of Internal Revenue (BIR)
Quarterly Income Tax Return for Partnerships and Corporations
Annual Income Tax Return for Partnerships and Corporations
Philippine Health Insurance Corporation (PhilHealth)

PhilHealth Member Registration Form
PhilHealth Employer Data Record
PhilHealth Employers Remittance Report
PhilHealth Members Data Form
Government Service Insurance System
GSIS Application for Funeral Benefit

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FUNERARIA DE PARAISO

The objective of this aspect is to determine and provide

To provide a sanctuary wherein members and friends of the

To help mourners get through the grieving process and face

To allow the bereaved to remember and honor their loved one

To help the bereaved move forward with their life.

To acknowledge life that life that has been lived.

To provide closure for the bereaved.

Figure 24. Corporate Logo

The business logo of Funeraria de Paraiso signifies a bird

Figure 25. Business Logo

Form of Business Organization

Forming and operating a corporate form of organization is

Figure 26. Organizational Chart of Funeraria de Paraiso

Key Officers and Employees

Embalmer. A duly licensed person who applies, injects, or

mission, vision and objectives of the company to motivate and to

ensure effectiveness and efficiency.

Formulating, communicating, implementing, and monitoring of

overseeing the companys daily transaction or operation to

develops and enforces strategies for resource and revenue

progress or status of the company and realign its objectives

compliance with companys policies and procedures and to

appearances and conferences;

additional capital for the company operations;

discusses company reports.

Qualifications. The following are the qualifications of the

Must be a bachelors degree holder

Must be knowledgeable on funeral related activities

Must have superb interpersonal skill and can work under

Must have management experience of at least 5

activities may involve dealing with property, taxation, insurance

Responsible for the handling of daily cash balances and

assures that a company's cash flow is enough to allow it to

predicts cash payments and forecasting challenges arising

studies the impact of financial markets on the performance

finances, for example, the funding of company operations;

handles specific financial projects, such as acquisition of

investigates the financial impact of new business ventures;

negotiates loan or overdraft terms with company bankers;

formulates solutions to new financial challenges by applying

accountancy, to solve several issues when arises;

provides advice on financial matters affecting the company

creates harmonious working relationship with bankers and

keep up with developments in the financial industry;

attends board and senior management meetings;

creates and presents presentations about financial issues of

Qualifications. The following are the qualifications of the

Must have commercial work experience of at least 2 years in

minutes during a board meeting, are properly recorded.

Attends and records every board and committee meetings and

advises the board regarding its roles and responsibilities;

orients and guides new directors during their training and

keeps important corporate documents and records;

responsible for compliance with law, stock exchange listing

oversee operations regarding stock issuance and transfer and

constantly evaluates corporate governance development;

serves as the communication channel for investor inquiries

Qualifications. The following are the qualifications of the

Must be a college graduate

Must have meticulous attention to detail and possesses good

Must have an experience in business industry of at least 1

reports them to the company president.

Manager are as follows: