Feasibility Study
Feasibility Study
Feasibility Study
Submitted by:
Archival, Daphne
Arenas, Lyzamae
Calabroso, Nathaniel
Dela Cruz, Lexie
Gualiza, Franz
Icot, Mariam
Pabustan, Ma Dominique
Pale, Dale Ina
Patindol, Aven Christ
Ponte, Sharis Liez
Ursal, Ashley Pearl
Yrog-irog, Jil
ACKNOWLEDGEMENT
To the families, friends and loved ones of the proponents, who have
been the core of strength and the silver lining of the struggles the
proponents were facing.
To the feasibility study instructor, Mr. Perly Inot, for the numerous
recommendations and consultations with the goal to guarantee that the
study is taking shape in the correct route.
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TABLE OF CONTENTS
Acknowledgement…………………………………………………….. 1
I. Introduction………………………………………………………….. 4
● Logo………………………………………………………………………………… 5
II. Project Summary…………………………………………………... 6
A. Name of the Enterprise……………………………………………………… 6
B. Location…………………………………………………………………………… 7
C. Long Range Objectives………………………………………………………. 8
D. Feasibility Criteria……………………………………………………………… 8
E. Highlights of the Project:....................................................... 9
● Project Time Table Status………………………………………………. 10
● Mode of Financing and Investment Cost………………………….. 10
F. Major Assumptions and Summary of Findings and Conclusions. 11
● Market Feasibility…………………………………………………………… 11
● Technical Feasibility……………………………………………………….. 11
● Financial Feasibility………………………………………………………… 11
● Socio-Economic Feasibility……………………………………………… 12
● Management Feasibility…………………………………………………. 12
III. Market Feasibility………………………………………………… 14
● Product Description……………………………………………………….. 14
● Price……………………………………………………………………………. 14
● Demand and Supply Analysis with Survey Results…………….. 16
● Factors that Affect the Market with Solutions…………………… 18
● Advertising and Promotional Programs……………………………. 19
IV. Technical Feasibility……………………………………………… 20
● Product………………………………………………………………………… 20
● Production Process………………………………………………………… 24
● Plant Size and Schedule…………………………………………………. 26
● Machinery and Equipment……………………………………………… 27
● Raw Materials and Suppliers…………………………………………… 29
● Plant Location and Store Layout……………………………………… 31
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● Waste Disposal……………………………………………………………… 34
● Labor Requirements……………………………………………………… 35
● Production Cost per Unit………………………………………………… 36
V. Financial Feasibility………………………………………………… 38
● Investment Cost……………………………………………………………. 39
● Weekly Sales………………………………………………………………… 45
● Monthly Income Statement……………………………………………. 46
● Cash Flows…………………………………………………………………… 47
● Break-even Point Analysis………………………………………………. 48
● Payback Period……………………………………………………………… 49
VI. Socio-Economic Feasibility……………………………………… 50
● List of Programs and Activities……………………………………….. 51
● Environmental Activities…………………………………………………. 52
VII. Organization and Management Feasibility………………… 53
● Statement of Its Feasibility (Forms of Business Ownership). 53
● Planning, Organizing, Directing, and Controlling………………. 54
● Organizational Structure………………………………………………… 55
● Mandatory Benefits…………………………….…………………………. 56
Curriculum Vitae…………………………………………..…………… 58
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I. INTRODUCTION
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Logo
Figure 1. Logo
Gran Espresso Delightful Desserts logo uses a variety of visual
elements that represent its brand identity. The circular frame shows
elegance and satisfaction. The pudding served with a spoon creates a
warm and pleasant blend of happiness and sweetness. The color
represents what you imagine when you hear the word Gran Espresso.
Furthermore, the word "Gran Espresso" is curved around the pudding that
represents a rich and bold flavor. Overall, the logo combines various
designs with imaginative ideas to create a unique and memorable brand
image.
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II. PROJECT SUMMARY
6
B. Location
7
C. Long Range Objectives
The business’ vision is to become the leading brand in the dessert
industry. The business aspires to be known for its commitment to quality
and passion for transforming simple moments into extraordinary sweet
memories. The use of finest ingredients and the consistency of
prime-quality production at a budget-friendly price are ways that capture
the hearts of the customers, which will lead the business to greater
opportunities and successful business operations.
The business’ mission is to bring people together and equip every
occasion with joy in just one bite of our new improved dessert. The unique
taste of our delight with carefully crafted flavor that has an essence of new
ideas and tradition will surely catch the attention of every consumer's
preferences and give pleasure to every sweet tooth.
D. Feasibility Criteria
The proposed business venture, if funded, has the potential to
significantly enhance societal welfare and stimulate economic growth. By
generating profits that exceed expectations, the proponents can engage in
social development initiatives, thereby reinforcing their commitment to
community well-being. The business will create numerous job
opportunities, empowering individuals and contributing positively to the
local economy. Furthermore, it aims to introduce a unique product that
meets a specific market demand, ensuring its relevance and appeal to
consumers. The vision of the business focuses on continuous improvement
and innovation in product quality, striving to exceed consumer expectations
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and foster customer loyalty. This strategic approach positions the venture
as a key player in the market while simultaneously contributing to broader
economic and social objectives.
The proposed business venture's potential impact extends beyond
immediate economic benefits, as it aims to cultivate a sustainable
ecosystem that supports both the community and the environment. By
prioritizing job creation, the business not only addresses unemployment
but also fosters skill development among its workforce, enhancing their
long-term employability. Additionally, the unique product offering is
designed to fill gaps in the market, allowing the business to capture
consumer interest and drive sales. The commitment to continuous
improvement and innovation ensures that the business remains competitive
and responsive to changing consumer preferences. Moreover, by
integrating sustainable practices into its operations, such as sourcing
materials responsibly and minimizing waste, the venture can attract
environmentally conscious consumers, further solidifying its market
position. Ultimately, the business not only aims for financial success but
also seeks to create a positive legacy within the community, demonstrating
that profitability and social responsibility can go hand in hand.
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has been inspired by a person's strange craving as a result of heartbreak,
and uses it as a stimulus. Gelanna Cups is a sweet combination of creamy
gulaman and graham crush as a base with dalgonna topping all of which is
meticulously layered to create a truly sumptuous and enjoyable experience.
This new dessert is different from conventional desserts in that it offers a
good taste sensation of coolness and differentiation.
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H. Major Assumptions and Summary of Findings and Conclusions
Market Feasibility
The business seeks to meet market demands, as consumers are
known for their curiosity in anything new to their tongue with a feeling that
cannot be simply explained. The proponents believe their product has a
major competitive advantage over its promotion. The business provides
and offers discounts and promotions that will encourage customers to try
the said product. Due to their unique flavor, Gelanna Cups will receive
tremendous praise from customers. Furthermore, the promotion point is
regarded as reasonable and advantageous from the point of view of the
customers, which encourages them to check out the product.
Technical Feasibility
The business is guaranteed and supported by the easy availability of
raw materials, which helps it maintain consistency in production and if
applicable, stable prices. This is one of the aspects that helps the business
achieve stability and an ongoing economic existence. It is sufficient to
conclude that the product benefits from abundant production factors and
innovative thinking, which ideally make the product a viable option.
Financial Feasibility
The ability of a company or investment to generate positive cash flow
while achieving other financial objectives is known as financial feasibility.
One of the most important phases of project preparation is the financial
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feasibility evaluation, which evaluates costs, expenses, and revenue
sources. It establishes if the project can be sustained on its own or needs
more funding. It assists in identifying the bidding documents, possible
dangers or roadblocks, and the project structure. It also aids in
determining possible hazards and suitable funding sources.
Socio-Economic Feasibility
The community can benefit from the business directly and indirectly,
as the owners can sponsor some community projects like serving meals to
those in need and will be able to pay the necessary taxes properly, which in
turn can lead to the government being able to fund road repairs and
construction of infrastructure necessary for development.
Management Feasibility
Planning is the first function of management that involves setting
objectives and determining a course of action for achieving those
objectives. The proponents will be able to effectively analyze and predict
future conditions, which enables them to make good decisions. This
involves selecting missions and objectives and the actions to achieve them.
Organizing is highly proficient in the business as successful
organization of strategies, resources and processes that are effective and
efficient in achieving the goal. They consider the materials, physical
facilities available, and human resources in assigning the roles most
effectively to utilize these or in order to maximize outputs that are highly
adaptable to potential changes with minimum waste.
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Directing is necessary in order to influence people to work together
towards a common goal and create a situation for collective response. The
proponents can influence or inspire and motivate employees to perform
essential tasks properly.
Controlling involves measuring performance against goals and plans,
and helping correct deviations from standards. Controlling is not just
limited to an organization’s financial state, but also spans across areas like
operations, compliance with company policies and other regulatory policies,
including many other activities within the organization.
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III. MARKET FEASIBILITY
Product Description
The Gran Espresso aims to introduce a concept of a unique dessert
that combines layers of graham, with a custard-like filling similar to leche
flan at the top, and offering a creamy, indulgent treat with a distinct Filipino
twist called as Gelanna Cups.
The Gelanna Cup comes in a simple yet attractive clear cup, allowing
consumers to see the layers of graham crackers and creamy custard filling.
The cup's side features a sleek logo, which adds branding and improves the
entire presentation. This minimalist packaging not only emphasizes the
product's visual attractiveness, but also its freshness and quality, making it
a desirable alternative for both personal consumption and gifting.
Price
The pricing strategy for the food product will be influenced by the
target market, competitor pricing, and ingredient costs. Competitors in the
mall's food court, utilize competitive pricing and discount strategies to
attract customers, often offering meal deals or value menus. To remain
competitive, the proponents will adopt a competitive pricing strategy,
matching or slightly undercutting these prices while ensuring quality. Profit
margins will be targeted at around 30%, calculated by using a cost-plus
approach.
To attract initial customers, the business will implement several
promotional strategies. Discounts will be offered during the launch phase,
providing an incentive for customers to try the new product. This approach
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not only encourages trial but also helps build a customer base quickly.
Loyalty programs will reward repeat customers with points redeemable for
free products or discounts, fostering long-term relationships and
encouraging repeat visits. Additionally, seasonal promotions will align with
local events or holidays, such as special offers during Christmas or summer
festivals, capitalizing on increased consumer spending during these times.
By employing a flexible and data-driven pricing approach, the business
aims to establish a strong market presence and achieve sustainable
revenue in the competitive food court environment.
In the competitive landscape of the mall's food court, indirect
competitors have established a pricing range that significantly influences
pricing strategies. Their prices typically range from 40 to 90 pesos,
reflecting a variety of meal options and value propositions aimed at
attracting diverse customer segments. Notable examples of these
competitors in the dessert category include Belgian Waffles and Dunkin'
Donuts, both of which offer appealing sweet treats within this price range.
By carefully analyzing these price points, effective market positioning can
be achieved, aiming for a reasonable profit margin.
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Demand And Supply Analysis with Survey Results
The survey was done last October 28 - 29, 2024, and the result was
good. Most of the respondents who tasted the product said they loved it
for its unique taste.
During the food tasting, the proponents already anticipated that there
would be a demand for the product. It is proven because during the food
tasting, the respondents demanded more products to taste as 80% of the
respondents highly accepted the taste of the product while the other 20%
was acceptable. 67% of respondents also said that the presentation of the
product was highly acceptable while 33% said it was acceptable. The size
of the Gelanna Cups was highly accepted by 54% of the respondents while
33% said it was acceptable and 13% said it was moderately acceptable.
The proponents plan to improve their pricing strategies as it was only
highly acceptable by 40% of the respondents while 40% said it was
acceptable and 20% acceptable. The proponents also plan to improve their
packaging as only 40% of the respondents said that it was highly
acceptable while 40% said it was acceptable and the other 20% said it was
moderately acceptable. The frequency of consumption is low. 13% of the
respondents said they would eat it every day. 54% said they would eat it 2
– 3 times a week. 7% said they would eat it twice a month while the
remaining 26% said they would only eat it on occasions. For the number of
pieces to eat, 93% of the respondents said they would eat 2 pieces per
consumption while the other 7% said they would eat more than 3 pieces
per consumption. As for the location, 46% of the respondents said they
would like to purchase it in food stalls in malls while 27% would like to buy
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it in food parks and the other 27% would like to buy it in cafes. For the
promotion of the product, 53% of the respondents would like to see it on
social media platforms while 1% would like to see it on flyers and posters.
20% would like to buy the product with coupons and the other 20% would
like to buy the product with discounts. The respondents like the product to
the point where 93% of the respondents said that the product is highly
recommendable to their friends and peers while 7% said it is a
recommendable product.
The proponents aim to sell 144 Gelanna Cups a day. The proponents
can efficiently supply this demand. One batch of production can produce up
to 12 Gelanna Cups, and it only takes 30 minutes per batch. By scheduling
12 batches a day which will take up to 360 minutes of 6 hours, the
proponents can produce 144 Gelanna Cups to meet the daily demand.
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Factors that Affect the Market with Solutions
The inconsistency in the gelatin's texture, where it sometimes
becomes starchy and fails to harden, can significantly affect the market by
damaging customer trust and satisfaction. If consumers experience a
product that doesn't meet their expectations in terms of texture or quality,
they may be less likely to repurchase or recommend the product. A gelatin
dessert with a starchy, unset consistency will appear unprofessional and
unreliable, potentially leading to negative reviews
To resolve this problem, the Business must monitor and make sure
that it has correct ingredient ratios, and control temperature and storage
conditions. These steps will improve texture and consistency, leading to
better customer satisfaction and product reliability.
Spoilage can significantly affect market performance by limiting shelf
life, reducing sales opportunities, and increasing waste. Retailers and
customers may hesitate to purchase products with such a short window,
leading to potential revenue loss and customer dissatisfaction if the product
spoils before consumption.
To address the short 2-3 day lifespan, implement better preservation
techniques, optimize supply chain efficiency, use innovative packaging, and
provide clear storage instructions. These steps will help extend shelf life,
reduce waste, and improve marketability.
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Advertising and Promotional Programs
The proponents will use social media platforms including Facebook
and Instagram with an estimated expense of ₱1,500.00. The proponents
will also utilize posters with an estimated expense of ₱1,000.00 and
business cards with an estimated expense of ₱500.00. The proponents will
implement these advertising strategies in order to raise brand recognition
and awareness.
The proponents will provide and offer discounts and promotions that
will encourage customers to try the product. The proponents will offer
discounts to its customers with an estimated expense of ₱20,520.00. The
proponents will also offer coupons to the customers with an estimated
expense of ₱500.00. Therefore, the proponents will have an Advertising
Expense of ₱2,000.00 and Promotional Expense of ₱21,020.00. These
expenses will guarantee that the customers will be encouraged to try the
product, Gelanna Cups.
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IV. TECHNICAL FEASIBILITY
Product
The ingredients needed to make the product, Gelanna Cup, are
crushed graham crackers, dark chocolate, gulaman powder, sugar, egg,
condensed milk, evaporated milk, vanilla extract, and coffee powder. The
ingredients when combined in the right proportions and prepared with
care, create a delicious and satisfying dessert that will delight your taste
buds.
Graham crackers are a whole grain snack that offers some
nutritional benefits, particularly when made with whole wheat flour. They
provide a source of fiber, which supports digestive health by helping
regulate bowel movements and promote gut health. Additionally, graham
crackers are a low-calorie snack option, making them a popular choice for
those looking for a light, crunchy treat.
Dark chocolate, particularly varieties containing 70% cocoa or
more, is rich in antioxidants known as flavonoids, which are linked to
various health benefits. These antioxidants help reduce inflammation,
improve heart health by increasing blood flow, and may lower blood
pressure. Dark chocolate is also known to improve brain function by
boosting cognitive performance and promoting the release of endorphins,
which enhance mood.
Gulaman powder, derived from agar-agar, is a plant-based gelatin
substitute that offers a low-calorie alternative to animal-based gelatin. It is
rich in fiber, which can aid in digestion and promote feelings of fullness,
potentially helping with weight management. Gulaman is also free from
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cholesterol and fat, making it a heart-healthy option. Additionally, it
contains trace minerals like calcium and iron, supporting bone health and
red blood cell production.
Sugar, particularly refined sugar, provides a quick source of energy
as it is rapidly broken down into glucose, the primary fuel for the body’s
cells. While it can provide a fast energy boost, excessive consumption can
lead to health problems such as weight gain, insulin resistance, and
increased risk of type 2 diabetes.
Eggs are a highly nutritious food, packed with high-quality protein
and essential amino acids that support muscle growth, tissue repair, and
overall cellular health. They are also a rich source of vitamins and minerals,
including vitamin B12, vitamin D, riboflavin, and selenium. Eggs contain
healthy fats, particularly in the yolk, which provide energy and are
important for brain function. Additionally, eggs have antioxidants like lutein
and zeaxanthin, which support eye health by reducing the risk of
age-related macular degeneration.
Condensed Milk is a thick, creamy, and sweet substance that can
be used in both savory and sweet dishes and beverages. One of the
primary components of sweetened condensed milk is protein, but milk still
contains other minerals and vitamins. Calcium, vitamin B12, riboflavin, and
phosphorus can be found. All of these ingredients are vital for the structure
of bones and teeth, assisting in metabolism, and contributing to general
health.
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Evaporated milk is rich in protein, calcium, and some of the B
vitamins such as vitamin B12 and Riboflavin. It has plenty of calcium that
helps in strengthening of bones and musculature, proteins which help in
repairing tissues and muscles. It also has the option of being enriched with
vitamin D, necessary for the absorption of calcium and maintenance of
bone density.
Vanilla extract, which can be obtained from vanilla beans, is used
as a flavoring agent in food as well as possesses certain health benefits. It
includes antioxidants such as vanillin that may relieve the pressure on the
cells by overcoming the challenges of oxidative stress leading to
inflammation. Some researchers have reported that vanillin has
neurotrophic effects and may help in the prevention of neurodegenerative
diseases.
Coffee powder has antioxidant compounds and caffeine that
originates from the Latin word ‘caffea’ and is associated with the
stimulation of the central nervous system. Ways through which caffeine is
beneficial: It boosts alertness, brain activity, and metabolism, all of which
assist in managing weight. Also, the antioxidants like chlorogenic acid
present in coffee possess the ability to cut inflammation levels thus
reducing the chances of developing some of the chronic diseases like type
2 diabetes and cardiovascular disorders.
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Figure 3. Product Prototype
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Production Process
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Mixing of Wet Ingredients:
The flan filling is prepared by combining eggs, condensed milk,
evaporated milk, and vanilla extract. These ingredients are thoroughly
mixed to create a smooth, homogenous custard base. The quality of mixing
directly impacts the final texture and consistency of the flan.
Cooking of Gulaman:
Gulaman powder is prepared according to package instructions. This
involves dissolving the powder in water and boiling it to create a jelly-like
consistency. This step requires precise adherence to the gulaman's
instructions to achieve the desired texture and prevent issues like
clumping.
Preparation of Dalgonna:
The dalgonna coffee topping is made by whipping together instant
coffee powder, sugar, and hot water until a light and airy foam forms. This
is an essential step to achieve the characteristic texture of dalgona. The
success of this step relies on sufficient whipping time and the correct ratio
of ingredients.
Finishing Touches:
This final step involves assembling the product. The prepared graham
cracker crushed is layered at the bottom of the packaging, followed by the
flan mixture, and finally topped with the dalgonna coffee and dark
chocolate. This step requires careful handling to maintain the integrity of
each layer and create a visually appealing presentation.
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Plant Size and Schedule
The labor costs of the business are associated with the production
process. It specifies the daily wage, working days per month, and
production rates for both craftsperson and salesperson. The craftsperson
earns a daily income of ₱501.00, works 30 days per month, and can
generate 18 units per hour, for a total of 144 units in an 10-hour workday.
This is equivalent to a monthly salary of ₱15,030.00. In contrast, the
salesperson focuses on promoting and selling the product. They receive a
daily pay of ₱501.00 and work 30 days per month. Their monthly income is
₱15,030.00, equivalent to craftspersons.
In the estimated daily and monthly production of the product, it
appears that each batch produces twelve pieces. Assuming they generate
12 batches each day, they can make 144 pieces per day. Multiplying this by
7 leads to a weekly production of 1,080 pieces. Lastly, multiplying weekly
production by four (assume a four-week month) yields a monthly
production of 4,320 pieces.
Gelanna Cups is a simple dessert that can be prepared with just a
single employee. There are only five easy steps in the product's
manufacturing process. One worker can handle every step of the process,
including preparing the bottom layer, combining wet ingredients, cooking
gulaman, making dalgonna, and adding the final touches to the finished
product. The employee can successfully and efficiently create a dozen
batches of Gelanna Cups every day because of its simple stages and the
availability of tools and ingredients being used.
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TABLE 1
GRAN ESPRESSO ENTERPRISE
MACHINERY AND EQUIPMENT
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The table above shows the needed equipment and office supplies for
the business to operate. All equipment is to be acquired from Gaisano
Country Mall, Banilad, Cebu City. The brand of the refrigerator is
FUJIDENZO. It was purchased for the business and the brand is known for
quality, durability, and energy efficiency. The stove’s brand is Standard, it is
only used for cooking the flan mixture so the proponents only use a double
burner gas stove. The proponents are also using an electric hand mixer
with a brand, Sonifer. It is energy efficient and simple to operate.
The proponents prioritized affordability, user-friendliness, durability,
and energy efficiency in choosing the machinery and equipment. By doing
so, the proponents can just easily operate the machineries and equipment
at their highest level of performance while also being energy efficient. The
rest of the equipment such as spoon, fork, spatula, mixing bowl, measuring
cups, can opener, sifter, squeeze bottle, cash box, record book, ballpen,
calculator, and cleaning materials are also acquired from Gaisano Country
Mall, Banilad, Cebu City.
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TABLE 2
GRAN ESPRESSO ENTERPRISE
RAW MATERIALS AND SUPPLIERS
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The table above shows a list of the raw materials needed for the
production of Gelanna Cups. The proponents ensure that the ingredients
that will be used are of the best quality. As for the first main ingredient of
the product, the proponents chose gulaman, with the brand Mr. Gulaman.
The proponents chose gulaman instead of gelatin for the flan mixture
because if gelatin is used, it can dissolve at room temperature. While
gulaman can maintain its shape at room temperature. It also gives the
desired texture for the flan mixture which is not too soft that dissolves
quickly in the mouth but is soft enough to complement the roughness of
the graham base.
As for the second main ingredient of the product, the proponents
chose coffee sticks, with the brand Nescafe. The proponents chose coffee
sticks instead of 3-in-1 coffee powders because coffee sticks contain pure
instant coffee powder, allowing for customization with sugar and other
sweeteners. The proponents can adjust the sweetness and bitterness to
get the desired taste for the topping of the product. The proponents make
sure that each of the ingredients complements each other to give a unified
and unique taste. All raw materials are to be bought at Colonnade
Supermarket, B. Ceniza, Centro, Mandaue City, as it offers affordable and
quality ingredients.
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Plant Location and Store Layout
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Figure 7. Layout View of the Enterprise
The figures above show the layout of the store for preparation and
presentation of the product, ensuring its functionality, safety, and efficiency
in selling. The plan view highlights essential features, including a stove for
cooking, a centrally located sink for cleaning, and a storage rack for
organizing tools or materials. A rectangular table serves as the display area
for the product, while a small cabinet near the entrance provides additional
storage which also includes a medicine kit, as indicated by the red symbol.
A fire extinguisher is also incorporated into the design to prioritize safety,
addressing potential fire hazards from the stove or other equipment. These
safety measures along with the compact, functional arrangement ensure
that the stall operates smoothly while complying with safety standards.
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Understanding the energy consumption of essential equipment in
making the product is a critical component in. This section evaluates the
daily power requirements of appliances necessary for operations of the
business. The daily energy consumption of the equipment of the business
has been analyzed to determine its feasibility in terms of power
requirements and costs. A refrigerator, with a power rating of 100–800
watts, typically operates throughout the day, cycling its compressor for
approximately 8 hours, resulting in an estimated consumption of 1.5–4
kWh daily. The stove, depending on usage, consumes between
1,000–3,000 watts per burner. Two burners are used for 1.5 hours per day,
the stove's daily consumption is approximately 3–6 kWh. An electric hand
mixer, which operates briefly at 100–400 watts, is estimated to consume
around 0.025–0.1 kWh per day. Office equipment such as laptops, and
printers collectively consume between 2.1–4.5 kWh daily, depending on the
duration of use and the specific equipment. In total, the daily energy
consumption for the equipment is approximately 10.55 kWh.
Internet connectivity is vital to the technological operations of the
business, enabling smooth communication, efficient transaction handling,
and access to essential digital tools. The business utilizes mobile data
through a pocket Wi-Fi device, which eliminates the need for fixed-line
internet installations. This approach provides greater flexibility and
convenience, making it an ideal solution for stall-based setups with
portability and accessibility.
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Waste Disposal
The proponents will implement a detailed and efficient waste
management system that prioritizes cleanliness, sustainability and
compliance with the mall’s regulations. The first step is to segregate waste
into biodegradable, non-biodegradable and recyclable categories at the
source, using clearly labeled, color coded, and covered bins to avoid
contamination and make sorting easier. Biodegradable waste such as food
scraps from pudding production, will be placed in compostable bags to
minimize environmental impact, while non-biodegradable waste, like plastic
packaging, will be securely bagged to prevent leakage. Recyclable
materials, such as paper or cardboard, will be flattened and kept separate
for proper recycling. To address the issue of odor, all trash will be placed in
sealed, odor-proof garbage bags to contain smells and stored temporarily
in a designated area that is ventilated and away from public spaces,
ensuring it does not affect customers. Coordination with the mall’s waste
management system or an external waste collector will ensure timely and
regular pick-ups. The proponents will work with the collectors to establish a
schedule that aligns with the mall’s guidelines, typically daily or multiple
times per day, depending on the volume of waste generated. This
frequency will prevent waste accumulation and the potential for unpleasant
odors or pests. Additionally, the proponents will ensure the bins are
sanitized regularly to maintain a professional appearance and prevent
bacteria or odor buildup.
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Labor Requirements
The success of this business hinges on having skilled and efficient
staff. Roles will range from production to sales and the proponents as the
administrators. To ensure smooth operations, the business will hire two
employees: a skilled craftsperson to create the delectable Gelanna Cups
and a friendly salesperson to engage with customers and facilitate sales at
the stall.
One full-time production/craftsperson will be hired and will be the one
responsible for the making of the Gelanna Cups, ensuring quality of the
product, and inventory management. One does not need higher education;
however, one must possess the following skills: fast learner, expertise in
dessert-making, creativity, food safety awareness, and time management.
One full-time salesperson will be in charge of customer service, which
includes taking orders, handling payments, serving Gelanna Cups, and
maintaining cleanliness in the stall. One must possess or develop the
following: knowledge of basic math equations; a pleasing personality;
communication skills; time management; cash-handling experience;
confidence, enthusiasm, resilience, and ability to handle rejection.
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TABLE 3
GRAN ESPRESSO ENTERPRISE
PRODUCTION COST PER UNIT
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Indirect Unit Price Quantity Number
Costs Used (Per of Total
Batch) Batches
Fixed Costs
Operating Costs
Water ₱5 12 ₱60.00
Production Costs
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V. FINANCIAL FEASIBILITY
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TABLE 4
GRAN ESPRESSO ENTERPRISE
INVESTMENT COST
Stall ₱50,000.00
Advertising 6 ₱3,000.00
Promotion 7 ₱5,036.00
Utilities 8 ₱2,150.00
Total ₱275,156.10
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Note 1 - Rent and Deposit
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Note 3 - Kitchen Utensils
41
Note 4 - Raw Materials
42
Note 5 - Office Supplies
Note 6 - Advertising
Particulars Amount
Posters ₱1,000.00
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Note 7 - Promotion
Particulars Amount
Discounts ₱4,536.00
Coupons ₱500.00
Note 8 - Utilities
Particulars Amount
Electricity ₱500.00
Water ₱300.00
Gas ₱1,200.00
44
TABLE 5
GRAN ESPRESSO ENTERPRISE
WEEKLY SALES
45
Gran Espresso Enterprise
Monthly Income Statement
For the Month of January 2025
Sales ₱300,240.00
46
TABLE 6
GRAN ESPRESSO ENTERPRISE
CASH FLOWS
Cash Outflow
47
TABLE 7
GRAN ESPRESSO ENTERPRISE
BREAK-EVEN POINT ANALYSIS
Revenues
Expenses
48
TABLE 8
GRAN ESPRESSO ENTERPRISE
PAYBACK PERIOD
5 Days 53,517.15
Totals ₱278,287.18
49
VI. SOCIO-ECONOMIC FEASIBILITY
50
Table 9
Gran Espresso Enterprise
Environmental Activities
51
promoting professional development but also fosters loyalty and trust
among customers and local entrepreneurs.
52
VII. ORGANIZATION AND MANAGEMENT FEASIBILITY
53
Planning, Organizing, Directing, and Controlling
The proponents will effectively analyze and predict future conditions,
that enables them to make good decisions which correlates with the first
function of management that involves setting objectives and determining a
course of action for achieving those objectives, which is planning, this
involves selecting missions and objectives and the actions to achieve them.
They consider the materials, physical facilities available, and human
resources in assigning the roles most effectively to utilize these or in order
to maximize outputs that are highly adaptable to potential changes with
minimum waste, this function is known as organizing, which is highly
proficient in the business for successful organization of strategies,
resources and processes that are effective and efficient in achieving the
goal.
The proponents can influence or inspire and motivate employees to
perform essential tasks properly, this function of management is knoen as
directing, which is necessary in order to influence people to work
together towards a common goal and create a situation for collective
response. The proponents can control the business which involves
measuring performance against goals and plans, and helping correct
deviations from standards. Controlling helps in determining what has
been accomplished, gain insights for future planning, and assess the
effectiveness of the planning, organizing, and directing operations. This is
not just limited to an organization’s financial state, but also spans across
areas like operations, compliance with company policies and other
regulatory policies, including many other activities within the organization.
54
Organizational Structure
55
TABLE 10
GRAN ESPRESSO ENTERPRISE
MANDATORY BENEFITS
Total ₱50,500
The table shows the monthly benefits and total compensation for the
business’ employees. Each position receives mandatory contributions to the
Social Security System (SSS), Pag-IBIG Fund, and PhilHealth, which are
essential for employee welfare. The Manager benefits from ₱600 for SSS,
₱300 for Pag-IBIG, and ₱400 for PhilHealth, culminating in a total monthly
compensation of ₱18,300, which includes ₱17,000 salary and a ₱1,300
contribution to benefits. Similarly, both the Sales Staff and Production Staff
receive ₱400 for SSS, ₱300 for Pag-IBIG, and ₱400 for PhilHealth, resulting
in total monthly compensations of ₱16,100 each, which combines their
salaries of ₱15,000 with ₱1,100 in benefits. Overall, the total compensation
across all positions amounts to ₱50,500, highlighting the business's
commitment to providing essential benefits that support employee health
and financial security while ensuring compliance with labor regulations.
56
TABLE 11
GRAN ESPRESSO ENTERPRISE
TRAINING DEVELOPMENT
TOTAL ₱12,500
The table shows the essential activities that contribute to the growth,
camaraderie, and morale of employees, along with their corresponding
budgets in pesos and schedules. The Seminar, budgeted at PHP 3,000 in
April, is aimed at enhancing skills and professional knowledge, encouraging
individual’s development. The Team-Building activity, planned for June with
a budget of PHP 5,500, focuses on strengthening teamwork and creating a
supportive workplace culture. Lastly, the Christmas Party, allocated PHP
4,000 and scheduled for December, is a celebration of gratitude and
togetherness, bringing the team closer during the festive season. These
activities, with a total cost of PHP 12,500, reflect a commitment to the
personal and collective well-being of employees, ensuring their growth and
happiness throughout the year.
57
CURRICULUM VITAE
DAPHNE ARCHIVAL
TALAMBAN, CEBU CITY
[email protected]
PERSONAL DATA:
Age: 19
Gender: FEMALE
Degree: 1st Year College Student
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: November 20, 2005
Place of Birth: Cebu City
EDUCATIONAL BACKGROUND:
58
ACHIEVEMENTS AND AWARDS:
SKILLS:
✔ Time Management
✔ Productivity
59
LYZAMAE ARENAS
BINALIW, CEBU CITY
[email protected]
PERSONAL DATA:
Age: 18
Gender: FEMALE
Degree: 1st Year College Student
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: July 23, 2006
Place of Birth: Cebu City
EDUCATIONAL BACKGROUND:
60
ACHIEVEMENTS AND AWARDS:
SKILLS:
✔ Dancing
✔ Singing
✔ Writing and making literary works
61
NATHANIEL CALABROSO
BANILAD, MANDAUE CITY
[email protected]
PERSONAL DATA:
Age: 18
Gender: MALE
Degree: 1st Year College Student
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: Febuary 7, 2006
Place of Birth: Mandaue, Cebu City
EDUCATIONAL BACKGROUND:
62
ACHIEVEMENTS AND AWARDS:
SKILLS:
✔ Adaptive
✔ Creative
✔ Disciplined
✔ Strategic
“Sometimes your heart needs more time to accept what your mind already
knows.”
63
LEXIE CYRA DELA CRUZ
BANILAD, MANDAUE CITY
[email protected]
PERSONAL DATA:
Age: 19
Gender: FEMALE
Degree: 1st Year College Student
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: August 8, 2006
Place of Birth: Mandaue, Cebu City
EDUCATIONAL BACKGROUND:
64
ACHIEVEMENTS AND AWARDS:
❖ Academic Achiever
❖ NCIII in Bookkeeping
SKILLS:
✔ Creative
✔ Adaptive
✔ Dancing
65
FRANZ GUALIZA
PULANGBATO, CEBU CITY
[email protected]
PERSONAL DATA:
Age: 18
Gender: MALE
Degree: 1st Year College Student
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: March 16, 2006
Place of Birth: Daan-bantayan, Cebu
EDUCATIONAL BACKGROUND:
66
ACHIEVEMENTS AND AWARDS:
❖ Service Awardee
❖ Honor Student
SKILLS:
✔ Cooking
✔ Communication
✔ Dancing
67
MARIAM ICOT
TAYUD, LILOAN
[email protected]
PERSONAL DATA:
Age: 19
Gender: FEMALE
Degree: 1st Year College Student
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: October 31, 2005
Place of Birth: Tayud, Liloan
EDUCATIONAL BACKGROUND:
68
ACHIEVEMENTS AND AWARDS:
❖ Academic Achiever
SKILLS:
✔ Time Management
✔ Communication
✔ Singing
✔ Creativity
69
MA DOMINIQUE PABUSTAN
BANILAD, MANDAUE CITY
[email protected]
PERSONAL DATA:
Age: 18
Gender: FEMALE
Degree: 1st Year College Student
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: September 20, 2006
Place of Birth: Pasig City
EDUCATIONAL BACKGROUND:
70
ACHIEVEMENTS AND AWARDS:
SKILLS:
✔ Time Management
✔ Productivity
✔ Making Literary Works
“Hiraya Manawari.”
71
DALE INA PALE
BANILAD, MANDAUE CITY
[email protected]
PERSONAL DATA:
Age: 19
Gender: FEMALE
Degree: 1st Year College Student
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: November 6, 2005
Place of Birth: Mandaue, Cebu City
EDUCATIONAL BACKGROUND:
72
ACHIEVEMENTS AND AWARDS:
❖ Academic Achiever
SKILLS:
✔ Time Management
✔ Communication
✔ Dancing
✔ Creativity
“Imagine with all your mind, believe with all your heart, achieve with all
your might.”
73
AVEN CHRIST PATINDOL
BANILAD, MANDAUE CITY
[email protected]
PERSONAL DATA:
Age: 18
Gender: MALE
Degree: 1st Year College Student
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: December 26, 2005
Place of Birth: Mandaue, Cebu City
EDUCATIONAL BACKGROUND:
74
ACHIEVEMENTS AND AWARDS:
❖ Academic Achiever
❖ NCIII in Bookkeeping
SKILLS:
✔ Communication
✔ Dancing
✔ Creativity
75
SHARIS LIEZ PONTE
BANILAD, MANDAUE CITY
[email protected]
PERSONAL DATA:
Age: 18
Gender: FEMALE
Degree: 1st Year College Student
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: July 30, 2006
Place of Birth: Mandaue, Cebu City
EDUCATIONAL BACKGROUND:
76
ACHIEVEMENTS AND AWARDS:
❖ Academic Achiever
❖ NCIII in Bookkeeping
SKILLS:
✔ Time Management
✔ Communication
✔ Singing
✔ Handicraft
✔ Creativity
77
ASHLEY PEARL URSAL
TAYUD, LILOAN
[email protected]
PERSONAL DATA:
Age: 19
Gender: FEMALE
Degree: 1st Year College Student
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: May 17, 2005
Place of Birth: Tayud, Liloan
EDUCATIONAL BACKGROUND:
78
ACHIEVEMENTS AND AWARDS:
❖ Academic Achiever
SKILLS:
✔ Dancing
✔ Singing
✔ Creativity
79
JIL YROG-IROG
TAYUD, LILOAN
[email protected]
PERSONAL DATA:
Age: 19
Gender: FEMALE
Degree: 1st Year College Student
Civil Status: Single
Religion: Roman Catholic
Citizenship: Filipino
Date of Birth: November 19, 2005
Place of Birth: Tayud, Liloan
EDUCATIONAL BACKGROUND:
80
ACHIEVEMENTS AND AWARDS:
❖ Academic Achiever
SKILLS:
✔ Communication
✔ Singing
✔ Creativity
81