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CHAPTER 1

PREPARING A FEASIBILITY PROJECT

Coverage of Feasibility Studies


Outline Description of Executive Summary
Timetable of a Project
CHAPTER 2

MARKET INFORMATION

Market Study

Study Haven is a caf-themed store that gives an exceptional service type of

business at an affordable price to its target customers who are mainly students and

professional workers that are studying or working near Study Haven. Most of them are

sweet-toothed and into trendy foods that can easily catch their attention thus, the

service aims to satisfy the needs and wants of the target market.

General trend toward quality among millennial consumers definitely plays an

important role in the recent growth of cafs. Additionally, uniqueness provides a

complete satisfaction towards the consumers that will lead to a great selling opportunity

to Study Haven.

Nowadays, cafs are really one of the best places to go, for students and adults

because they always find and in need of areas to study and relax at the same time. We

have spotted a well-known commercial space that is strategically centered near

academic institutions, restaurants, church, public market and office establishments.

Study Haven is made so that group discussions, company meetings or even individual

studying can take place in a relaxing but exciting place where certain beverages and

snacks are provided also.


Target Market Identification

I. Market Size

Study Haven caters individuals who want to get their daily sip of fresh ideas and

discover new knowledge. Our target customers are both male and female between 16

years old and above, high school and college students, professional and non-

professional workers, unemployed and with any religious affiliations that are residing

within the vicinity of Brgy. San Isidro, Antipolo City that is located in the Province of

Rizal, Region IV-A wherein our target market is 74,807 which is 68% of the total

population of 120,656 as of the year 2016. We have identified the number of our target

market through the individuals in the age group of 16 years old and above.

Furthermore, high school and college students, and even individuals who are

employed or unemployed consider caf or caf-like to be a convenient place for

studying, conducting meetings, and special commitments, where they can read or meet

with their respective peers.

Table 1
Historical Population for the last five (5) years

Year Population
2016 74,807
2015 79,748
2014 73,687
2013 67,626
2012 61,565
The table above shows the total population of Brgy. San Isidro, Antipolo City

based on the age cluster gathered from the Philippines Statistics Authority for the last

five (5) years.

Percent (Straight-Line) Growth Rates method was used to compute the Annual

Increase Rate. The formula is shown below:

Calculate the percent change from one period to another using the following

formula:

Percent Change = 100 (Present or Future Value Past or Present Value) / Past or
Present Value

= 100 x (74,807 61,565) / 61,565

= 21.50

Calculate the percent growth rate using the following formula:

Percent Growth Rate = Percent Change / Number of Years

= 21.50 / 5

= 4.30% Annual Growth Rate


Table 2
Projected Population

Previous Projected
Previous Year Year
Population Population
2016 74,807 2017 78,023
2015 79,748 2018 81,377
2014 73,687 2019 84,876
2013 67,626 2020 88,525
2012 61,565 2021 92,331

To get the projected population for the succeeding years, the formula is shown

below:

Projected Population: Previous population x Average growth rate + Previous Population


In getting the sampling size, the researchers used the Slovins formula to

determine the number of respondents within the target market. The formula is shown

below:

Wherein:

n = number of respondents

N = total number of population

e = margin of error, 5%

n= 74,807 n = 398 respondents


2
1+74,807(0.05)
The questionnaire was formulated based on the preferences of the respondents

with regard to caf-themed shop business. It also consists of examination of their

demographic profile and some questions answerable by yes or no and multiple choices.

The answers gathered from the respondents were tabulated and analyzed for data

interpretation as given below.

**insert here the result of survey from google form**

II. Market Demand


Among all the possible competitors

Number of Individuals
Annual Demand
Number of Served per day
Year
Competitors
Competito Competitor Competito Competitor
r1 2 r1 2
2016- 2017 2
2015-2016 2
2014-2015 2
2013-2014 2
2012-2013 2
Table 2
Annual volume of demand of competitors for the past five years

III. Market Forecast

Table 3
Projected annual demand of the services for the next five (5) years

Year Population

2020-2021
2019-2020
2018-2019
2017-2018

The projected demand of the services based on population was estimated below.
Year Demand (Services)
2021-2022
2020-2021
2019-2020
2018-2019
2017-2018

Competition and Sales Project


I. Supplier

II. Market Supply


Annual volume of supply of competitors for the past five years
Year Competitors Volume of Supply in a Total Supply (Quantity)
Day
2016- 2017 2
2015-2016 2
2014-2015 2
2013-2014 2
2012-2013 2

III. Price

Pricing
Study Haven is planning to sell their product for fifty-pesos per serving. Compare
to the other sellers, it offers a lowest price but still give a satisfying quality to their target
market. This would be a great advantage from the other competitors for we offer
different flavor with a twist yet sell it in affordable price.

OPEN AREA: 1-5 pax


200/3hrs
Books
Free Wi-Fi Connection, Water, Charging.
SMALL ROOM: Max. Of 10pax
PACKAGE 1: PACKAGE 2:
1,000/3hrs 1,200/3hrs
Books Books
Free Wi-Fi, Water, Charging FreeWi-Fi, Water, Charging, Books
1 Laptop 1 Laptop and Projector
Whiteboard Whiteboard

BIG ROOM: Max. Of 15pax


PACKAGE 1: PACKAGE 2:
2,000/3hrs 2,300/3hrs
2 Laptops and Projector 3 Laptops and Projector
Snacks (3 choices) Snacks (3 choices)
Free Wi-Fi, Water, Charging Free Wi-Fi, Water, Charging
Whiteboard Whiteboard
Microphone and Speaker

IV. Sales Projection


Services Quantit Price Daily Sales Weekly Monthly Sales Annual
Offered y Sales Sales
Rent/hr
Rent/day
Printing
Photocopy
Scanning
Items
Laptop
Projector
Speaker
Whiteboard
Snacks

V. Forecasting Technique (Arithmetical Straight Line Method)


Past 5 annual sales of
Year Sales
2013
2014
2015
2016
2017

Sales Projection
Year Sales
2017
2018
2019
2020
2021

VI. Break-even Analysis


Fixed Cost (FC) =
Variable Cost/unit (VC) =
Selling Price/ unit (SP) =
Volume to break-even (BEV) =
FC
BEV =
SP VC
= xxxxxxxx
xxxxxxxx
BEV = xxxxxx
Marketing Program
The owners will allow donations of books and some board games from anyone
so that we could be able to fulfill our values written in this study and provide the needs
and wants of our customers at the same time that might also lead to some marketing
practices. Also, they would advertise their services through the use of social media
which is very timely for business promotions.
a. Product
b. Price
c. Promotion
d. Place

CHAPTER 4
Management Information

Name of the company

"Study" is the devotion of time and attention to acquiring knowledge, especially

by means of books while "Haven" is a place where you are protected from danger. So

Study Haven come up with its name because the founders want the customers to feel

the assurance within the vicinity of the Cafe far from the chaotic world and Study Haven
wants their patron to be at ease during their time of studying by providing a bracing

atmosphere and tranquility that will soothe them during the rest of the stay.

Company Logo

The name of our business is Study Haven Caf. Aside from being a place to

study it is also a caf, where we offer coffee, hot and cold beverages, and even

pastries. As you can see, the name Study Haven it is somehow enclosed in a

rectangular shape where it has four (4) corners and these corners symbolizes a room

just like in a classroom this is where we have developed our knowledge and like in our

concept it is the continuation wherein you could nurture and expand your knowledge

with the help of our place- peaceful, positive ambiance and a time to relax your mind.

This is also anchored with the three (3) circle at the bottom of it the SIT, SIP, STUDY.

These 3 simply summarizes what our place could offer, entering in Study Haven all you

have to do is just have a sit in your chosen and preferred space, take a sip of your drink,

and have your most comfortable position to study while having some relaxation. This is

basically what our logo/symbol means. We have decided to make it simple yet

meaningful.

Vision

To be a leader in service industry, by committing to a culture of quality,

excellence, integrity, and passion for every customers.

Mission
To be able to provide a nurturing area for ideas, knowledge-sharing and a home

of incredible thoughts and productivity of professionals and future professionals.

Management Study

Managing New Business

I. Planning

Study Haven is particular with service which specializes in offering

package areas that is best for students who wish to expound their knowledge

or to make new learnings and professionals who seeks for a place to conduct

their conferences so that we could help them lessen the lead time of doing

the assigned task for the customers. The Cafe will also offer our clients the

choice of sitting with their laptop, book, magazine or newspaper. Some books,

magazine and newspaper will be available for clients free of charge to further

enhance the relaxing atmosphere that is greatly desired. The Cafe is open for

customers who are willing to donate books and other reference but not for

trading. There will be variety of bakery goods from local bakery and vendo

machine for beverages. The company will look to source their products from

local merchants. Such merchant will be pastries from (insert supplier). Study

Haven could spread the good word about the cafe by making a Social Media

Group, post online about the Shop and invite famous Guest during the grand

opening to easily catch the attention of the potential customers.


Study Haven decided for a Limited Partnership and to come up with a 3

million Capital for starting up the business

Product Positioning

Study Haven have equip amenities such as free Wi-Fi, board games,

books, comfy overstuffed chairs and create a relaxing environment. The

service and the quality of the product will be commensurate with the price.

Study Haven is genuinely a unique place to enjoy and to extend customers'

paper works.

Source of Funding

Study Haven decided for a Limited Partnership and to come up with a 3

million Capital for starting up the business

II. Organizing

Organizational Structure can be defined as formal pattern of how

people and job are grouped in an organization which can be presented by

an organizational chart. When managers change or develop the

organization structure they are involved in organizational design. We, as

the working manager, make sure that we designate the right task for the

right people with the right capabilities to do it efficiently and effectively. We

have this saying from Kevin OConnor that having a great idea isnt

enough to build a great company, what it really takes is teams of talented


people, organized in ways that truly let them shine. Managers empower

people to make decisions because big decisions shouldnt always be

made by the management themselves but each employee must

participate with the decision making within the organization by allowing

everyone to shout out possible solutions and write down all the ideas

made for everyone to see. We could also organize our employees by

forgetting about the skills when hiring but focus with the raw intelligence

they acquire and who are willing to learn quickly. Because we can always

teach skills but cant teach the smart.

III. Influencing

Nowadays, in the business field people are using different ways and

strategies on how are they going to direct its people. Leading your people in a

company/organization is one of the crucial things that you have to consider.

Remember that your employees are your most important asset. What you

make of them depends on how you treat them, how you manage them and

how you lead them. As a start-up company, as much as possible we would

like our employees to develop their skills by encouraging them to share their

ideas and recognizing their contribution regardless if it is small or big. Today, it

is not only through money that you can boost and motivate your people.

Believing in their ability and by giving them immediate feedback of their

performance is what would be our techniques. In study haven, we promote


harmonious relationship between the owners and the workers because we

believe that this would reflect on how are we towards to our customers.

IV. Controlling

After carefully planning your business. How you will manage should be your

focus for this would be your most vital tool to effectively operate your

business. We, the owners of Study Haven Cafe will be hands-on in managing

our business. Aside from being the owners, we will also be the managing

operators and be the employees as well since we're just starting-up. And

when it comes to financial aspect we can only maximize and utilize our capital

to the best of it and as much as possible avoid things that would only increase

unnecessary expense. For now, we would only employ 3 workers and if

there's a need to employ more that's the only thing that we'll make an

additional. We believe that the more hands-on us in managing our business

the greater the possibility that this would be successful because if in case that

there's something wrong or things that needs to be improve then we can

easily identify those and make an immediate action to fix it. Managing or

controlling your business is not an easy job, you have to implement rules and

see to it that your business objectives are aligned with what you and your

employees are doing. The employees are your biggest asset and know how

to treat them would be your advantage because a satisfied employee reflects

its happy vibe in the company and most importantly towards to customers.

Forms of Business Ownership


Name of Company/Brand name
Internal Structure
ORGANIZATIONAL CHART

General
Manager

Human
Financial Operations Marketing
Resource
Manager Manager Manager
Manager

Service Crew 1 Cashier

Service Crew 2

Security Guard
JOB DESCRIPTION

Job Title: Human Resource Manager

JOB PROFILE AND DESCRIPTION:

The human resource manager is directly responsible for the overall


administration, coordination and evaluation of the human resource function.

DUTIES AND RESPONSIBILITIES:

Conducts recruitment effort for all exempt, nonexempt and temporary workers;
writes and places advertisements; works with supervisors to screen and
interview candidates; conducts reference checking; extends job offers;
conducts new-employee orientations; monitors career-path program and
employee relations counseling; conducts exit interviews.
Implements and annually updates the compensation program; rewrites job
descriptions as necessary; conducts annual salary surveys and develops merit
pool (salary budget); analyzes compensation; monitors the performance
evaluation program and revises as necessary.
Develops, recommends and implements personnel policies and procedures;
prepares and maintains handbook on policies and procedures; performs
benefits administration to include claims resolution, change reporting,
approving invoices for payment, annual re-evaluation of policies for cost-
effectiveness, information activities program and cash flow.

SKILLS AND EDUCATIONAL REQUIREMENTS:

Bachelors degree (B.A.) from four-year college or university


One to two years related experience and/or training
Ability to make effective and persuasive speeches
Ability to respond effectively to the most sensitive inquiries or complaints
Excellent Communicating skill

Job Title: Marketing Manager


JOB PROFILE AND DESCRIPTION:

The marketing manager manages the day to day marketing activities of the
organization and long term marketing strategy for the company.

DUTIES AND RESPONSIBILITIES:

Responsible for developing, implementing and executing strategic marketing


plans for an entire organization
Be in charge of marketing budget and allocate/invest funds wisely
Produce valuable and engaging content for our website and blog that attracts
and converts our target groups
Prepare marketing strategies alongside other company executives and staff.
Analyze market trends and recommend changes to marketing and business
development strategies based on analysis and feedback.
Prepare and adhere to budgets.
Oversee creation and delivery of press releases, advertisements, and other
marketing materials.

SKILLS AND EDUCATIONAL REQUIREMENTS:

BS/MS degree in marketing or a related field


Strong analytical and project management skills.
Confident and dynamic personality.
Budget-management skills and proficiency
Excellent Communicating and Leadership Skill

Job Title: Operations Manager

JOB PROFILE AND DESCRIPTION:

Oversees the daily workings of cafe operations. Plans, manages, and


implements schedules to ensure deadlines are met, and maintains a high
quality standard of service.
DUTIES AND RESPONSIBILITIES:

Responsible for the production, procurement, and planning of daily operations

Setting and reviewing budgets and managing cost.


Develop and implement processes that will ensure customers have a great
experience
Review employee behavior and performance

Organises, plans, and implements inventory activity

Confirms that health and safety regulations are followed

Creates a detailed schedule based on strict deadlines

SKILLS AND EDUCATIONAL REQUIREMENTS:

Must be a graduate of any management course


2-4 proven managerial experience
Strong communication skills
Strong leadership skills
Preferably a degree in a related field
Ability to Manage Time and Workload Effectively

Job Title: Financial Manager

JOB PROFILE AND DESCRIPTION:

Responsible for the financial health of a company or organization. Producing


financial reports and developing strategies based on financial research.
Guiding senior executives in making sound business decisions in the long and
short term.

DUTIES AND RESPONSIBILITIES:

Controlling income, cash flow and expenditure


Collect, preparing and interpreting reports, budgets, accounts, commentaries
and financial statements
Managing budgets
Undertaking research into pricing, competitors and factors affecting
performance
Producing long-term business plans

SKILLS AND EDUCATIONAL REQUIREMENTS:

Must at least graduate of accountancy and finance, management, economics


or mathematics or statistics.
3+ years experience in a financial management position
The capacity to make quick but rational decisions
The potential to lead and motivate others
Excellent communication and presentation skills

Job Title: Cashier

JOB PROFILE AND DESCRIPTION:

Responsible for counting the contents of cash register drawer at the end of
each shift, maintaining receipts, records and withdrawals. May be responsible
for checking materials and supplies and reporting when stock is low.

DUTIES AND RESPONSIBILITIES:

Friendly and positive with great customer service abilities, ability to multi-task,
and great speed of service
Receive payment by cash, check, credit cards and provide receipt.
Count money in cash drawers at the beginning of shifts to ensure that amounts
are correct and that there is adequate change.
Greet customers entering establishments.
Maintain clean and orderly checkout areas.
At least have a good communication skills and would be able to tolerate
different kinds of customers.
Strong will of jolly personality to provide good interaction with the customers.
Compute and record totals of transactions.
Sort, count, and wrap currency and coins.

SKILLS AND EDUCATIONAL REQUIREMENTS:


1-2 years of experience in the field or in a related area.
Demonstrated math aptitude, including cash handling and banking
reconciliations
Capable of handling high stress situations with a calm demeanor
At least high school graduate

Job Title: Security Guard

JOB PROFILE AND DESCRIPTION:

Responsible for patrolling the premises of residences or buildings to detect


suspicious activity, assist tenants, and ensure the safety of occupants. Monitor
the flow of people and employees and respond in emergency situations.

DUTIES AND RESPONSIBILITIES:

Monitor and authorize entrance and departure of employees, visitors, and other
persons to guard against theft and maintain security of premises.
Answer alarms and investigate disturbances.
Circulate among visitors, patrons, and employees to preserve order and
protect property.
Answer telephone calls to take messages, answer questions, and provide
information during non-business hours or when switchboard is closed.
Write reports of daily activities and irregularities, such as equipment or property
damage, theft, presence of unauthorized persons, or unusual occurrences.

SKILLS AND EDUCATIONAL REQUIREMENTS:

Previous customer service/cashier experience


Demonstrated math aptitude, including cash handling and banking
reconciliations
Capable of handling high stress situations with a calm demeanor
20 years old and above
Preferably at least has experience.
At least high school graduate
Job Title: Service Crew

JOB PROFILE AND DESCRIPTION:

Interacts with a companys customers to provide them with information to


address inquiries regarding products and services. Service Crew deal with and
help resolve any customer complaints.

DUTIES AND RESPONSIBILITIES:

Welcome customers as they come into the Cafe


They will be responsible in the kitchen.
Giving the exact and right orders of the customers.
Making sure that there is a good sanitation in the kitchen and food are being
handled in 100% cleanliness.
Should be customer-friendly, attending their needs fast.
Checks as well if they are okay with their place and if they are in need of
something.
Provide answers to queries presented by clients regarding services and offers
made available by the Cafe
Clean all tables after clients have left and get such tables prepared for the next
set of clients
Serve and pack warm foods to clients in an effective manner and in strict
accordance to the orders of such clients.

SKILLS AND EDUCATIONAL REQUIREMENTS:

With or without experience


At least High school Graduate
Education: High School Diploma
Possess complete information regarding all approved hygiene policy and
standards
Ability to carry out required tasks in an accurate manner
Flexible for other task

Legal Requirement
SEC Registration for registering as a partnership or corporation
DTI Registration for registering your business trade name
Mayors Business Permit for getting the license to operate in the city or
municipality and payment of your local business taxes
BIR Registration for getting TIN, official receipts and invoices, registering your
books of accounts, and paying your national internal revenue taxes (Income tax, VAT or
Percentage Tax, Withholding Taxes, etc.)
SSS, Phil Health, and Pag-Ibig Fund Registration for registering yourself or
company as an employer and for remitting your employees contribution together with
your employers share.

The following are the basic requirements to start commencing your business in
the Philippines:
1. SEC (Securities and Exchange Commission) Registration this is for registering
the business if it is partnership or corporation.
2. Mayors Business Permit this is for getting the license to operate in the city or
municipality where your business is located and payment of local business taxes.
3. BIR Registration For getting the TIN, official receipts and invoices, registering
your books of accounts, and paying your national internal revenue taxes (Income
tax, VAT or Percentage Tax, Withholding taxes, etc.).
4. SSS, PhilHealth and Pag-IBIG Fund Registration this is for the registration of
yourself or the company/business as an employer and for remitting your
employees contribution together with your employers share.

FORMS OF OWNERSHIP
Corporation is the type of business that Student Haven is engaging. This requires legal
registration to the following agencies and departments for the legalization of the
business.

Cost of Registering to SEC


Business Name Reservation for 90 days Php120
SEC Express lane Php600
SEC Registration fee Php2,530
Stock Transfer Book Php500
BIR Documentary Stamps Php1,500
Notarial Fess Php1,500
TOTAL SEC EXPENSES Php6,750

COST OF REGISTERING TO BIR


BIR Annual Registration Fee Php500
Documentary Stamp Php75
Book of Account Php200
Cost of Printing Official Receipts Php3,500
TOTAL COST AT BIR Php4,275
After registering your business to SEC and BIR, the next step is to get the necessary
legal permit of the business.
COST OF GETTING BUSINESS PERMIT
Barangay Clearance Fee Php500
Corporate Community Tax Certificate Php500
Mayors Permit for New Business Php6,000
Garbage Fee Php5,400
Sanitary Permit Php600
Business Tax Php835
TOTAL COST OF BUSINESS PERMIT Php13,835

COST OF REGISTERING TO SSS, PHILHEALTH AND PAG-IBIG


Processing of registration with SSS, PhilHealth and Pag-ibig - Php 6,000

1.1 SSS Submit the following documents;


a) Employer registration form (Form R-1)
b) Employment report (Form R-1A)
c) List of employees specifying their birth dates, positions, monthly
salary and date of employment
d) Articles of Incorporation, by-laws and SEC registration.

1.2 PhilHealth Submit the following documents:


a) Employer Data Record (Form ER1)
b) Report of Employee members (Form ER2)
c) SEC registration
d) BIR registration
e) Copy of business permits

1.3 Pag-Ibig Submit the following documents:


a) Employers Data Form (EDF)
b) Specimen Signature form
c) Copy of SEC Certificate of Incorporation
d) Copy of Approved Articles of Incorporation and By-laws
e) Board Resolution or Secretarys Certificate indicating the duly
designated Authorized Representative.
OTHER EXPENSE:
SALARY FOR 1 MONTH OF 3 EMPLOYEES
Php491 x 27 = Php13,257 per employee
Php13,257 x 3 = Php39,771 (salary of 3 employees for 1 month)

MANPOWER REQUIREMENTS
It is very vital in all business organization to know their manpower requirements
to operate systematically and effectively at all times. It will help also to determine the
capacity or capabilities of the employees to fit in the flow of business as well as to have
a clear duties and responsibilities.

Hiring/Employment Process
For the hiring process, we will have specific requirements for the applicants and
soon to be our working-partners.

Resume
2x2 picture with white background
Will go under initial and final interview
If they will pass the interview, we will now proceed to explaining the necessary
requirements that they needed to pass.
Birth Certificate/Live Birth
NBI Clearance
Police Clearance
Medical Certificate
SSS
Pag-Ibig
Phil Health
After all the compliance of the needed requirements, they will now be scheduled
for the orientation of how the business will work and what are their duties and
responsibilities as being part of the organization.
They will be trained on what type of position they are into. To make sure that
there will be a smooth flow once it officially operate and to serve the customers
with a great satisfaction.

COMPENSATION AND BENEFITS

Salaries and Wages

All employees shall receive their respective salaries or wages as provided in


their Contracts of employment every 15th and last day of the month. Cut-off for payroll
computation is every 10th and 25th of the month.
Employees salary will be based on the minimum wage implemented which is
Php491. That will be how their monthly salary will be computed.

Regular and Special Holidays

Regular Holidays
New Years Day January 1
Araw ng Kagitinginan April 9
Maundy Thursday Movable Date
Good Friday Movable Date
Labor Day May 1
Independence Day June 12
Eidl Fitr June 15
National Heroes Day August 28
Eidul Adha September 1
Bonifacio Day November 30
Christmas Day December 25
Rizal Day December 30
Special Holiday
Chinese New Year January 28
EDSA Revolution Anniversary February 25
Black Saturday April 15
Ninoy Aquino Day August 21
All Saints Day Nov 1

Cancelled Day-off/Holiday Pay


Every employee shall be provided with a rest period of twenty-four (24) hours
after every six (6) consecutive normal working days. Work performed on a regular
holiday shall be compensated with an additional compensation equivalent to 100% of
his regular salary. Work performed on an employees rest days or on a special holiday
shall be paid an additional compensation of 30% of his regular salary

13th Month Pay

The 13th month pay of an employee which shall be equivalent to 100% of his
basic salary earned within a calendar year shall be given not later than December 24 of
each year.

SSS and Phil Health Benefit


All employees are automatically entitle for Phil Health and Social Security

System Insurance benefit under the Social Security and Employee Compensation

Program in the event of sickness/accident, death, disability and medical reimbursement,

funeral and Salary loan. SSS is a compulsory benefit which will be deducted from the

regular salary of the employee. Phil Health is somewhat related with SSS but it more

focuses in the health of the employees. This shall answer the portion of hospitalization

expenses incurred during sickness and accident whether it is work related or not.

CHAPTER 5
Financial Information
Income Statement
Balance Sheet
Cash Flow
Financial Analyses
a. Liquidity Ratios
1. Current Ration
2. Acid-Test Ratio or Quick Ratio
3. Average Collection Period Ratio
4. Inventory Turnover Ratio
b. Debt/Equity Ratios or Leverage Ratios
1. Debt-to-Net worth Ratio
2. Long-Term Debt/Total Capitalization Ratio
c. Profitability Ratios
1. Gross Profit Margin
2. Net Profit Margin
3. Return on Assets Ratio or the Earning Power Ratio
4. Invested Capital Turnover
5. Return on Invested Capital

CHAPTER 6
Social Desirability
CHAPTER 7: Presenting the Business Plan
Summary

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