TABLE OF CONTENTS

Approval sheet..i
Executive summary...........ii
PROJECT BACKGROUND AND HISTORY.1
Project promoters .............1
Economic background ..1
Industrial analysis ..2
CHAPTER 1: MARKETING ASPECT....6
Current market situation6
SWOT analysis8
Product objectives..9
Market segment.............9
Geographic segmentation...10
Demographic segmentation11
Psychographic segmentation.11
Behavioral segmentation12
Target market13

Market positioning13
Competitors ..14
Aizas Sweets15
Taste N See Candy Store..17
DVF Dairy..18
Colettes Buko Pie &Pasalubong, Malinta Branch .21
Red Ribbon, Malinta Valenzuela Branch .23
Goldilocks, Malinta Valenzuela Branch 24
Marketing mix strategies.26
Product...26
Pricing 26
Placement .27
Promotion..28
Marketing Program...29
Demand and Supply Analysis.30
Market Share Analysis.35
Projected Demand and Supply..35

CHAPTER 2: TECHNICAL ASPECT...37

Description of the Product...37
Nutritional value of Mordi pastillas.37

Manufacturing process43
Production equipment requirements.47
Store equipment requirements...49
Furniture and Fixtures requirements.50
Office supplies requirements..52
Store supplies requirements53
Depreciation treatment55
Plant location.56
Plant layout56
Plant cost...57
Study of availability of raw materials, labor
and utilities requirements ...58
Raw materials requirements58
Labor requirements...60
Utilities requirements 61
Estimate of production cost 62
Waste management plan ...64
Waste management strategies .65

CHAPTER 3: MANAGEMENT ASPECT.68

Objective ...68
Corporate vision, mission and core values .68
Corporate vision68
Corporate mission69
Corporate core values.69
Business name.69
Business logo ...70
Ownership and legal forms of business70
Partnership agreement71
Project schedule...74
Business registration ..75
Employment procedures 79
Job description, duties and responsibilities and job specifications..80
Organizational structure..88
Organizational policies.89
Uniform design..91

Compensation and benefits92

Government mandated fringe benefits..92
CHAPTER 4: FINANCIAL ASPECT.94
Financial assumption ..94
Statement of financial position ..97
Statement of financial performance ..98
Statement of changes in equity .99
Statement of cash flow .100
Notes financial statement .102
Note 1 Cash & cash equivalent ...102
Note 2 Ending inventory.102
Note 3 Prepaid expense102
Note 4 Contingency fund...102
Note 5 Property plant &equipment...103
Note 6 Trade & other payables 103
Note 7 Vat payable.103
Note 8 Sales revenue........103

Note 9 Cost of goods sold.....104

Note 10 Selling & administrative expense .106
Note 11 Other operating expense ...106
Note 12 Interest income.106
Cost and expense schedule 107
Schedule 1 Raw materials ...107
Schedule 2 Salaries ..109
Schedule 3 Rent expense 109
Schedule 4 Utilities expense 110
Schedule 5 Transportation expense ...110
Schedule 6 Advertising expense .110
Schedule 7 Depreciation expense ..111
Schedule 8 Store supplies 112
Schedule 9 Office supplies ...112
Schedule 10 Manufacturing supplies ..113
Schedule 11 Permits and licenses ..113
Financial statement ratio analysis ..114

Measure of liquidity ...114

Measure of solvency .115
Measure of profitability .116
Capital budgeting ..118
Vertical analysis..120
CHAPTER 5: SOCIAL ASPECT.121
Customer.121
Employment....121
Government.122
Related industries..122
Community..123
CHAPTER 6: ENVIRONMENTAL ASPECT.125
Clean water.125
Clean air..126
Ecological waste management128
Environmental policy..130
Code of sanitation..131

Appendix A Articles of Co-Partnership

Appendix B Registration and Other forms
Appendix C Survey questionnaire
Bibliography