Professional Documents
Culture Documents
Chapter 5
Financial Aspect
Financial Assumptions
4. Office equipment, furniture and fixtures depreciate 10% of its price every
year.
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
Capital Requirement
Since the JAPIC gaming hub will operate as partnership, the capital
requirement for this business will be borne equally by each business partners.
The business’ project cost is P 555,664.30. It will be divided into five (5)
since there are 5 business partners in this study. Below are the tables
showing the breakdown of the capital share and the project cost.
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
Project Cost
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
Office Equipment
Office Equipment
Item Qty Unit Price Total
Computer Package (Gaming) 20 13,499.00 269,980.00
Computer (Counter) 2 15,000.00 30,000.00
Printer (Scanner, Photocopy, Printer) 1 5,000.00 5,000.00
Aircon (Split type) 1 35,000.00 35,000.00
339,980.00
Table 17: Office Equipment
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
Supplies
Supplies
Item Qty Unit Price Total
Short Bond Paper 50 rims 220.00 11,000.00
Long Bond Paper 50 rims 270.00 13,500.00
Printer Ink 30 cartridges 499.00 14,970.00
39,470.00
Table 19: Supplies Expense
Utilities
Utilities
Item Monthly Annually
Electricity 15,000.00 180,000.00
Water 2,000.00 24,000.00
Internet 2,899.00 34,788.00
MS Office Business (20 units/annually) 8,800.00
Antivirus (Mcafee) (20 units/annually) 2,240.00
249,828.00
Table 20: Utilities Expense
Advertising
Advertising
Description Monthly Annually
Business Card 150.00 1,800.00
Flyers 150.00 1,800.00
Tarpaulin 2x4 160.00 1,920.00
FB Boost 240.00 2,880.00
8,400.00
Table 21: Advertising Expenses
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
Rent
Rent
Description Monthly Annually
Commercial Space 8,000.00 96,000.00
Table 22: Rent Expense
Business Licenses
Business Tax 3,640.00
Mayors Permit 350.00
Application Form 20.00
Business Plate 150.00
Business Sticker 15.00
Police Clearance 150.00
Inspection Fee 360.00
Occupation Permit 310.00
DTI Registration 550.00
BIR Registration 510.00
Filing of By-Laws 510.00
6,565.00
Table 23: Business Licenses and Permits
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
Salary
Salary
Personnel Salary Annual
Shop Head 10,000.00 120,000.00
Shop Assistant 8,000.00 96,000.00
Shop Assistant 8,000.00 96,000.00
Maintenance Personnel 6,000.00 72,000.00
Maintenance Personnel 6,000.00 72,000.00
38,000.00 456,000.00
Table 24: Salary Expense
Contributions
SSS
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
Philhealth
Pag-Ibig
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
Depreciation
Office Equipment
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
Income Schedule
Income Breakdown
Rate Hourly Daily Weekly Monthly Annually
PC Rental (20
12.00 240.00 4,080.00 24,480.00 97,920.00 1,175,040.00
units)
B&W Print -
1.00 1.00 17.00 102.00 408.00 4,896.00
short
B&W Print -
2.00 2.00 34.00 204.00 816.00 9,792.00
long
Colored Print
10.00 10.00 170.00 1,020.00 4,080.00 48,960.00
- 1/4 page
Colored Print
20.00 20.00 340.00 2,040.00 8,160.00 97,920.00
- 1/2 page
Colored Print
40.00 40.00 680.00 4,080.00 16,320.00 195,840.00
- whole page
Photocopy -
1.00 1.00 17.00 102.00 408.00 4,896.00
short
Photocopy -
2.00 2.00 34.00 204.00 816.00 9,792.00
long
1,547,136.00
Table 30: Income Schedule
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
Financial Statements
Cashflow from
Investing Activities
Office Equipments 339,980.00
Furniture and Fixture 20,478.00
Cashflow from
Financing Activities
Capital Contribution 555,664.30
Beginning Cash 839,587.70 1,371,660.92 1,956,665.10 2,605,550.24
Balance
Ending Cash Balance 839,587.70 1,371,660.92 1,956,665.10 2,605,550.24 3,305,110.90
Table 31: Projected Cashflow
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
3. Balance Sheet
FIXED ASSETS
OFFICE EQUIPMENTS 339,980.00 339,980.00 339,980.00 339,980.00 339,980.00
FURNITURE AND 20,478.00 20,478.00 20,478.00 20,478.00 20,478.00
FIXTURE
LIABILITIES AND
PARTNERS EQUITY
CURRENT LIABILITIES
INCOME TAX 182,500.68 203,558.43 225,755.04 249,148.31 273,798.95
TOTAL LIABILITIES 182,500.68 203,558.43 225,755.04 249,148.31 273,798.95
PARTNERS EQUITY
CAPITAL 555,664.30 981,499.22 1,456,468.89 1,983,230.66 2,564,576.72
CONTRIBUTION
NET PROFIT AFTER TAX 425,834.92 474,969.67 526,761.76 581,346.07 638,864.21
TOTAL LIABILITIES 1,163,999.90 1,660,027.32 2,208,985.70 2,813,725.04 3,485,339.90
AND EQUITY
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
FINANCIAL ANALYSIS
A. RETURN ON INVESTMENT
Computation:
Application:
ROI = 76.63%
B. PAYBACK PERIOD
Computation:
Application:
P.B. = (555664.30/839,587.70)
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LYCEUM OF ALABANG
College of Business Management Education
Bachelor of Science in Marketing Management
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