Académique Documents
Professionnel Documents
Culture Documents
Siomai Pizzazz
Submitted by:
Kristine Faith C.Sunico
Kens Louis G. Pueblos
Glynis Lyn S. Lagarnia
Submitted to:
Ms. Arlou Mae P. Tecson
March 2015
Table of Contents
Acknowledgement
Introduction
ii
CHAPTER 1
Description of the Business
Location
Objectives
Demographic Profile
Socio-cultural Forces
Pricing Strategy
7-18
Promotional Tools
19
CHAPTER 2
Proponents Profile
20
Type of Organization
21
Organizational Chart
22
Job Description
23
Operating Policies
24
CHAPTER 3
Technical Aspect
Logo
25
Product Description
25
Floor Plan
26
Roof Plan
27
Waste Disposal
28
CHAPTER 4
29-34
Income Statement
35
Balance Sheet
36
Return on Investment
37
38
Ratio Analysis
39
40
CHAPTER 5
Conclusion
41
References
42
Acknowledgement
The researchers owe a lot of gratitude to a lot of people who helped and supported
them on making this feasibility study.
They would like to express their deepest thanks to the almighty God for giving
them guidance and strength to pursue and complete the study.
Sincerest thanks to the instructor Mrs. Arlou Mae P. Tecson, for her assistance and
dedicated involvement in every step throughout the process, this paper would have never
been accomplished. They would like to thank her very much for her support and
understanding over the whole duration of the class.
And to their beloved parents who fully gave their support financially and
emotionally and for the advices which motivate them to finish our work. And to all the
people especially their classmates, team members itself that have made valuable
comments and suggestions on this project which gave us inspiration to improve their
work. The researcher thanks all the people for their help directly to complete their
feasibility study.
Lastly, to the persons who made this study possible, Mr. Kens Louis Gabasa
Pueblos, Ms. Kristine Faith Cortes Sunico and Ms. Glynis Lyn Sepada Lagarnia, who
truly gave their time and effort, for the cooperation and teamwork to achieve this study.
Introduction
The product is basically, different varieties of siomai. Including the original good
quality made Siu Mai ( which is known as siomai here in the Philippines ), some
innovations and house specialty. And also different kind of dipping sauces, in which you
can choose and even mix two kinds of dipping sauces. Endless possibilities, and that
makes it more exciting and interesting. That is why the company is complimented by the
word pizzazz which basically means a quality or style that is exciting and interesting.
The prospect customers will be students, staffs and the people nearby. Since the
first planned location will be near college universities, it will surely get the target
market.The growth of this business will surely be hasty, because of the quality of the
service and the uniqueness itself which differs from other siomai outlets.
Location :
Aguada (Pob.), Ozamis City in Misamis Occidental
Objectives :
To establish a presence as a successful local siomai outlet and gain market share
specialties.
To sell the products that are of the highest quality, as well as keeping the
customers happy and satisfied with all of our product categories from food to
store merchandising. More customers will be satisfied, and thats a lot of income
Demographic Profile
Mindanao
10
Misamis Occidental
Ozamiz City
7,071
Socio-Cultural Forces
Succeeding in any business takes work and effort, due to the many challenges that
exist in all market. Unfortunately, the hurdles are the higher and more complex in global
markets than in domestic ones.
This is particularly true when dealing with differences in socio-cultural forces,
economic and financial forces, legal and regularity forces, and physical and
environmental forces. In this field of business, this deals a hard time exploring the
possibilities to maintain the quality of the product that the certain establishment is selling.
In this case, the food that we are selling is very much competent to the other one.
Many factors that we proceed to look for, the budget, the location, the environment and
the most important is the consumer if they can handle the pressure of the competition
towards to the quality and quantity of the products. In terms of the budget and location
our team is obliged to conduct preliminary studies in obtaining the vision and the mission
of our products to be sold.
The factors of the location are needed to be process so that the location of the
business will be automatically approved and the quantity of the product will matter after
all. In this field of the completion the assurance of the success is the number of the
population in the said location that the business will be establish, the product and the
budget will make a future decision if the business will rise or fall.
Pricing Strategy
Recipe
Chinese Pork
siomai
Chicken siomai
Beef siomai
Shrimp, scallop,
pork siomai
Total Cost
Php. 127.18
Php. 128.68
Php. 146.18
Php. 136.68
Php. 2.31
Php. 2.34
Php. 2.66
Php. 22.46
130% Profit
Margin
Php. 3
Php 3.04
Php. 3.46
Php. 3.20
Php. 5.38
Php 6.12
Php. 5.66
Adjusted average
12 % VAT
+ 12%
+ 12%
+ 12%
+ 12%
Standard Price
( 5 pieces )
Php. 33.00
Php. 33.00
Php.40.00
Php. 40.00
Dipping sauces :
Recipe #1
Recipe #2
Recipe #3
Recipe #4
Total cost
Ave. cost per serving
Php. 21.45
Php. 5.36
175 g .shrimp
1 egg
onion
for
ginger
minutes.
mushrooms,
3 green onions
Pat
shrimp,
dry.
and
Mince
green
the
onion.
30 g. shiitake mushrooms
55 Wonton wrappers
thoroughly.
3. Put a wanton wrapper in your hand. Wet the
Seasonings :
15 mL Chinese rice wine
15 mL sesame oil
10 mL oyster sauce
10 g. salt
Ingredients
Quantity
ground pork
shrimp
egg
onion
ginger
green onions
shiitake mushrooms
Wonton wrappers
kg
175 g.
1 piece
piece
piece
3 pieces
30 g.
55 pieces
Total Cost
(peso)
45
35
5
2
1.5
2
9
10
Seasonings :
Chinese rice wine
15 mL
60 per 100 mL
sesame oil
oyster sauce
salt
Freshly ground black -pepper
15 mL
10 mL
10 g.
10 g.
3.75
4
0.3
0.63
127.18
2.31
3
5.31 per
piece
55 Wonton wrappers
Seasonings :
15 mL Sake
15 mL sesame oil
10 mL soy sauce
10 g salt
10 g Freshly ground black pepper
Procedure :
1. In a mixing bowl, combine the ground chicken, mushroom, carrots, onion, ground
black pepper, salt, sesame oil, and egg. Mix well using a spatula
2. Lay a piece of wonton wrapper in a plate. Scoop about a tablespoon of mixture
and place it in the center of the wrapper. Wrap the mixture by folding the sides
until the meat mixture is enclosed. Do this step until the mixture is consumed.
3. Pour the water in a steamer. Bring it to a boil.
4. Meanwhile, arrange the chicken siomai in the steamer. Make sure that you grease
the steamer using a cooking spray or by rubbing with cooking oil. This will
prevent the wrapper from sticking.
5. Steam the chicken siomai for 15 to 25 minutes. The time will depend on the size
of the siomai.
Quantity
Chicken (ground)
Carrots
egg
onion
ginger
green onions
shiitake mushrooms
Wonton wrappers
1/2 kg
250 g.
1 piece
1 piece
piece
3 pieces
30 g.
55 pieces
Total
Cost
(peso)
72.5
10
5
4
1.5
2
9
10
Seasonings :
Sake
sesame oil
15 mL
15 mL
60 per 100 mL
100 per 400 mL
9
3.75
soy sauce
salt
Freshly ground black -pepper
Beef Siomai
Yield:55
Ingredients :
1/2 kg Beef
1 egg
1 onion
ginger
10 mL
10 g.
10 g.
10 per 100 mL
3 per 100 g.
5 per 80 g.
1
0.3
0.63
128.68
2.34
3.04
5.38 per
piece
3 green onions
55 Wonton wrappers
Seasonings :
25mL vinegar
15mL sesame oil
10mL oyster sauce
10g. salt
10g. Freshly ground black pepper
Procedure :
1. Combine all the ingredients together except the wrapper.
2. Wrap the meat in siomai wrapper by placing about 1 tbsp of meat in the center of
the wrapper then press all the sides to the middle leaving an open space on top.
3. Place all the wrapped meat in the steamer.
4. Steam for 20-25 minutes.
Ingredients
Quantity
Beef
egg
onion
ginger
green onions
Wonton wrappers
1/2 kg
1 piece
1 piece
piece
3 pieces
55 pieces
Total Cost
(peso)
100
5
4
1.5
2
10
Seasonings :
vinegar
sesame oil
oyster sauce
salt
Freshly ground black
-pepper
25 mL
15 mL
10 mL
10 g.
10 g.
40 per 100 mL
100 per 400 mL
40 per 100 mL
3 per 100 g.
5 per 80 g.
15
3.75
4
0.3
0.63
146.18
2.66
3.46
6.12 per piece
Seasonings :
15 mL Sake
15 mL sesame oil
10 mL soy sauce
10g. salt
10g. Freshly ground black pepper
Procedure:
1. To make the filling: Chop the shrimp and scallops finely then add the pork, egg
and onion. Transfer the mixture to a bowl and rapidly mix in the seasonings.
2. To make the siomai: hold on a wonton wrapper in your hand. Spoon 1 tablespoon
of the filling into the center of the wrapper ( rinse the spoon in cold water so the
filling doesnt stick ). Gather the edges of the wrapper up around the filling and
squeeze the sides together with your fingers forming a little pleated cup
3. Place all the wrapped meat in the steamer.
4. Steam for 20-25 minutes.
Quantity
175g
1/8 kg
kg
1 piece
piece
55 pieces
Seasonings :
Sake
sesame oil
soy sauce
salt
Freshly ground black
-pepper
15 mL
15 mL
10 mL
10 g.
10 g.
60 per 100 mL
100 per 400 mL
10 per 100 mL
3 per 100 g.
5 per 80 g.
9
3.75
1
0.3
0.63
136.68
2.46
3.20
5.66 per piece
Dipping Sauces :
Recipie #1
serves 17
Ingredients
Chili (siling labuyo)
Cooking oil
Garlic
Shrimp paste
Quantity
120 g.
45 mL
2 cloves
5 Tbsp.
Total Cost
Cost per yield
130% Profit Margin
Suggested Selling Price
38.13
2.24
2.9
5.14
Total cost
Cost per yield
130% Profit Margin
Suggested Selling Price
51
2.4
3.12
5.52
Recipe #2
serves 21
Ingredients
Red chilli
Garlic
Cooking oil
Quantity
100 g.
100 g.
120 mL
Recipe #3
serves 16
Ingredients
Soy sauce
vinegar
Sesame oil
Quantity
120 mL
60 mL
10 mL
Total cost
Cost per yield
130% Profit Margin
Suggested Selling Price
38.45
2.40
3.12
5.52
Total cost
Cost per yield
130% Profit Margin
Suggested Selling Price
48.13
2.29
2.98
5.27
Recipe #4
serves 21
Ingredients
Sili haba
Oil
Garlic
Onion
Sugar
catsup
Quantity
100 g.
120 mL
2 cloves
piece
1 Tbsp.
100 g.
Procedure:
1. To cook sago: In a saucepan, boil water and put in uncooked sago. Stir constantly
to prevent them from sticking. Drain and rinse. Set aside.
2. To cook gulaman: Boil water in a saucepan and put in uncooked gulaman. When
it has dissolved in the water, strain thoroughly. Set aside to cool, then cut into
cubes.
3. To make arnibal (sugar syrup): Over medium heat, caramelize sugar. When
melted, pour in water and continue cooking to make sure that the sugar is
dissolved completely. Set aside to cool. Put some arnibal on the sago to sweeten
the latter.
4. Put some sago and gulaman in glasses. Sweeten by adding enough arnibal. Add
ice-cold water or crushed ice.
Food costing
Ingredients
sago
gulaman
sugar
water
Quantity
3cups
2pcs.
3cups
Unit Cost
30 per cup
15 per pcs.
25 per pcs.
Total Cost
60
30
75
165
6.6
8.58
15.18
PROMOTIONAL TOOLS
Siomai Pizzazz is very near where the target market is located in nearby
universities like La Salle University and Misamis University making the business very
accessible and convenient to them. There are many ways to promote Siomai Pizzazz.
Social Media, since most of the people are engaging on social medias
they could easily locate the Siomai Pizzazz by posting on facebook.
Brochures, the lay-out and the design could attract the customer to taste the
Tarpaulins, to catch the attention of the customers and to those people who are
passing by the area.
Proponents Profile
Siomai Pizzazz will be own and manage by Dr. Kennedy S. Sunico, a graduate of
Bachelors of Science in Veterinary Medicine at Central Mindanao University and
currently he is working as the Regional Director assigned in Cebu City as the Meat
Inspector. The owner is 53 years old, since he is a meat inspector he knows already the
food production because he is exposed on food processing like making of hotdogs, ham,
patties and even on making siomai meat. He is currently residing in ICC Village
Maningcol, Ozamiz City together with his wife Dr. Evelyn Sunico a Veterinary doctor as
well. When the owner is not around her wife will take over the place and supervise the
staffs and the chef to maintain the smooth flow of operation. There will be two servers to
attend the guests order and provide the quality service to the guest. And a chef to cook
and prepares the ingredients and cook the food. Siomai Pizzazz could cater varities of
siomai.
Type of Organization
The sole proprietorship is the simplest business form under which one can operate a
business. The sole proprietorship is not a legal entity. It simply refers to a person who
owns the business and is personally responsible for its debts. A sole proprietorship can
operate under the name of its owner or it can do business under a fictitious name. Siomai
Pizzazz which is own by Dr. Kennedy S. Sunico. The fictitious name is simply a trade
name- it does not create a legal entity separate from the sole proprietor owner.
The sole proprietorship is a popular business form due to its simplicity, ease of
setup, and nominal cost. A sole proprietor need only register his or her name and secure
local licenses, and the sole proprietor is ready for business. A distinct disadvantage,
however, is that the owner of a sole proprietorship remains personally liable for all the
business's debts. So, if a sole proprietor business runs into financial trouble, creditors can
bring lawsuits against the business owner. If such suits are successful, the owner will
have to pay the business debts with his or her own money.
The owner of a sole proprietorship typically signs contracts in his or her own name,
because the sole proprietorship has no separate identity under the law. The sole proprietor
owner will typically have customers write checks in the owner's name, even if the
business uses a fictitious name. Sole proprietor owners can, and often do, commingle
personal and business property and funds, something that partnerships, LLCs and
corporations cannot do. Sole proprietorships often have their bank accounts in the name
of the owner. Sole proprietorships often have their bank accounts in the name of the
owner.
Organizational Chart
OWNER/Manager
CHEF/COO
K
FOOD
SERVER 1
FOOD
SERVER 2
Job Description
Owner/Manager - the one who finance all the costs, including all permits needed for
putting up business,
food costs, equipments, financial, labor.
- manage daily and weekly sales, determine profits and losses.
- She/he is responsible in the supervision of the business daily operation.
- responsible in the acquisition of raw materials and other supplies
Chef/Cook the one who will cook the food and the orders.
Food Servers responsible in the preparing of orders and attending the customers needs
- the first shift prepares the burger house to open and the closer shift will be
the one to clean and keep the ending inventories for the day.
Operating Policies
Food Safety is one of the most important tasks given to the siomai staff, policies
and procedures must be followed in order to ensure that food-borne illnesses are not
allowed to spread.
Hand washing- the most important policy to follow is proper hand washing
be kept in separate buckets for this use, and it should be changed frequently.
Sick Employees- employees with coughs, sneezing or other symptoms should stay
Technical Aspect
SIOMAI PIZZAZ
The product is basically, different varieties of siomai. Including the original good
quality made Siu Mai ( which is known as siomai here in the Philippines ), some
innovations and house specialty. Combination of different variety, with set menus
including package of siomai with beverages. And also different kind of dipping sauces,
in which you can choose and even mix two kinds of dipping sauces. Endless possibilities,
and that makes it more exciting and interesting. That is why the company is
complimented by the word pizzazz which basically means a quality and style that is
exciting and interesting.
LAY OUT
Floor Plan
Legend:
chair
extension table
lavatory sink
round chairs
table
toilet
Roof Plan
2016
2017
2018
2019
2020
Chinese Pork
Siomai
33
34
35
36
37
Chicken Siomai
33
34
35
36
37
Beef Siomai
40
41
42
43.25
44.50
Shrimp, Scallop,
Pork Siomai
(Japanese Style)
40
41
42
43.25
44.50
3.Cost of Direct Materials will increase by 3% every year, the following is the cost of
direct Materials per unit with its corresponding increase.
2016
2017
2018
2019
2020
Chinese Pork
Siomai
127.18
131
134.93
138.98
143.15
Chicken
Siomai
128.16
132.54
136.52
140.62
144.84
Beef Siomai
146.18
150.57
155.09
159.74
164.53
Shrimp,
Scallop, Pork
Siomai
(Japanese
Style)
136.68
140.78
145
149.35
153.83
2016
2017
2018
2019
2020
Recipe # 1
38.13
39.27
40.45
41.66
42.91
Recipe # 2
51
52.53
54.11
55.73
57.40
Recipe # 3
38.45
39.60
41.49
42.73
44.01
Recipe # 4
48.13
49.57
51.06
52.59
54.17
Dipping Sauces
Cost
Salvage Value
Estimated Useful
life(in year)
Refrigerator
Php.15,995
Php.5000
10
Steamer
Php.3549
Php.500
Table
Php.2,000
----------------
Chairs(30)
Php.3,000
----------------
Projections
Rent
Transportation
Php.300.00 only
Php500.00 annually
Tools
Utilities
Miscellaneous
Water
Withholding Tax
VAT Payable
7. Selling price per drinks will increase by Php1.00 every two year.
2016
2017
2018
2019
2020
Coke
Php.13
Php.13
Php.14
Php.14
Php.15
Sprite
Php.13
Php.13
Php.14
Php.14
Php.15
Royal
Php.13
Php13
Php14
Php14
Php15
2016
2017
2018
2019
2020
Coke
Php.10.42
Php.10.42
Php.10.63
Php.10.63
Php.10.84
Sprite
Php.10.42
Php.10.42
Php.10.63
Php.10.63
Php.10.84
Royal
Php.10.42
Php.10.42
Php.10.63
Php.10.63
Php.10.84
9. Inventories are available during the first quarter of the year while the remaining
purchases are budgeted for 3 quarters. Ending inventory in 38% of the total cost
of Direct Materials.
10. Drawings the owner will withdraw an amount half of the net income every
year.
11. The business is Vat registered.
Machineries Equipment
and Tools
Steamer(2)
Refrigerator
Small tong(stainless)
Long tong(stainless)
Spatula
Supplier
Quality Appliance
Quality Appliance Center
Gloria Bazaar
Gloria Bazaar
Gloria Bazaar
Total Cost
Php.1,744.50x 2
Php.15,995
Php.19.75
Php.39.25
Php. 8.50
Php. 19,611.50
Supplier
L and M
Jumawan Furniture design
Total Cost
Cost of Supplies
The cost supplies are annually except for the calculator.
Supplies
Calculator
Ballpen
Columnar
Hand soap
Drinking Straw
Supplier
National Book Store
National Book Store
National Book Store
Watsons
Robinsons
Cost
Php.549.75
Php.105.25
Php.59.50
Php.79.99
Php. 172.75
Toothpick
Siomai Plate
Robinsons
Robinsons
Total Cost
Php. 43.50
Php. 157.25
Php. 1,167.99
Siomai Pizzazz
Projected Income Statement
As of December 31, 2016-2020
Sales:
2016
2017
2018
2019
2020
Siomai
Drinks
Gross Sale
Less:Cost of
Sale
Gross profit
Less: Operating
Expenses
Salaries &
854,700
229,050
1,083,750
883,575
229,050
1,112,625
912,450
239,850
1,152,300
941,325
239,850
1,181,175
970,200
248,850
1,219,050
480,621
490,741.23
503,055.06
513,791.62
524,940.27
Wages
Accrued
Expenses
Rent Expense
Transportation
Expense
Advertising
Expense
Supplies
Expense
Utilities
Expense
Repairs &
Maintenance
Miscellaneous
Expense
Tax & Licenses
DepreciationEquipment
DepreciationBuilding
Total Selling &
Administrative
Expense
Net Income
330,000
330,000
330,000
363,000
363,000
8,540
12,000
8,540
12,000
9,540
12,000
9,540
12,000
10,540
12,000
3,600
3,600
3,600
3,600
3,600
3,000
3,0060
3,121.20
3,183.62
3,247.30
2,583.50
2,635.17
2,687.87
2,741.63
2,796.46
4,871.61
5,017.76
5,168.29
5,323.34
5,483.04
15,000
15,300
15,606
15,918.12
16,236.48
6,000
6,120
6,242.40
6,367.25
6,494.59
3,000
3,090
3,182.70
3,278.18
3,376.53
1,709.30
1,709.30
1,709.30
1,709.30
1,709.30
20,000
20,000
20,000
20,000
20,000
390,304.41
198,824.59
391,072.23
210,811.54
392,857.76
236,387.18
426,661.44
220,721.94
428,483.70
245,626.03
Siomai Pizzazz
Project Balance Sheet
As of December 31, 2016-2020
Assets
Cash
Inventory
Furniture
Building
Equipment
2016
96,557.59
184,540.04
5,000
180,000
19,544
2017
112,338.70
186,481.67
5,000
160,000
17,834.70
2018
153,156.57
191,160.92
5,000
140,000
16,125.40
2019
169.953.35
195,240.82
5,000
120,000
14,416.10
2020
193,878.22
199,477.30
5,000
100,000
12,706.80
Less:
Depreciation 1,709.30
Prepaid Rent 24,000
Total Assets 507,952.30
1,709.30
24,000
513,945.77
1,709.30
24,000
527,733.59
1,709.30
24,000
519,900.97
1,709.30
24,000______
533.353.02
9,540
9,540
10,540
8,540
Owners Equity:
Sunico, Drawing 99,412.30
105,405.77 118.193.59
110.360.97
122,813.02
400,000
400,000
210,811.54 236,387.18
400,000
220,721.94
400,000
245,626.03
513,945.77 527,733.59
519,900.97
533,353.02
198,824.59
210,811.54
236,387.18
220,721.94
245,626.03
Depreciation
Expense
21,709.30
21,709.30
21,709.30
21,709.30
21,709.30
Annual Operating
Cash flow
220,533.89
230,579.18
254,579.18
238,351.34
264,098.85
1,112,371.28
108,546.50
1,207,980.49
= 222,474.26
Playback:
400,000/220, 533.89
222,474.26/400,000
= .56 or 56%
ROI:
Siomai Pizzazz
Projected Cash Flow Statement
As of December 31, 2016-2020
Cash flow in
Operating
Activities
Net Income
(increase)/decrease
2016
2017
2018
2019
2020
198,824.59
210,811.54
236,387.18
220,721.92
245,626.03
in Inventory
Depreciation in
Building
Depreciation in
Equipment
Increase/Decrease
in Accrued
Expense
Net Cash provided
by
Operating
Activities
Purchase of
Furniture
Purchase of
Equipment
Sunico, Drawing
Increase/
(Decrease) in Cash
Beginning, Cash
Ending, Cash
--
--
--
--
--
20,000
20,000
20,000
20,000
20,000
1,709.30
1,709.30
1,709.30
1,709.30
1,709.30
--
--
1,000
--
1,000
220,533.89
230,579.18
254,417.24
238,351.35
264,089.85
--
--
--
--
25,761.11
96,577.59
122,338.59
30,817.87
122,338.70
153,156.57
9,796.78
153,156.57
162,953.35
30,924.87
162,953.35
193,878.22
--
96,577.59
-96,577.59
I.
Profitability
ratio
2016
2017
2018
2019
2020
198,824.59
609,129
33 %
210,811.54
621,883.77
34%
236,387.18
649,224.94
36%
220,721.94
667,383.38
33%
245,626.03
694,109.73
35%
Return on Sales
Net Income
/Net sales
1,083,750
609,129
Return on Assets
Net Income
/ Total Assets
198,824.59
507,952.30
39%
210,811.54
513,945.77
41%
236,387.18
527,733.59
45%
220,721.94
519,900.97
42%
Quantity demanded
(per day)
Quantity supplied
(per day)
30.00 Php
500 pcs.
350 pcs.
33.00 Php
440 pcs.
375 pcs.
36.00 Php
380 pcs.
400 pcs.
39.00 Php
320 pcs.
425 pcs.
42.00 Php
260 pcs.
450 pcs.
245,626.03
533,353.02
46%
42
SUPPLY
39
36
33
30
DEMAND
200
300
400
500
Conclusion
The study proved that the people living in the said location for the Siomai pizzazz
agreed and found out that Siomai Pizzazz will be a very convenient Siomai House for
them because they offer a good quality of Siomai yet can be bought in a very affordable
price. The study showed that Siomai Pizzazz gives a very big help not just to target
market but as well as to the employees and the owner as well.
The study has proven that the proven business is feasible and worth venturing into
through the proper gathering of information from the management, marketing and
technical aspect, as well as in the systematic financial computation to get the designed
output for the proposed business.
References
Books and Websites
James White Encyclopedia of Small Business
Michael Bryant, Essentials of Entrepreneurship and Small Business
Management
%20feasibility%20studywww.entrepreneur.com/
http://www.slideshare.net/wualankcloy/feasibility-study-marketingtechnical-and-management-aspect
http://en.wikipedia.org/wiki/Feasibility_study