Manuscript Foncardas

A Feasibility Study of Establishing Tipsy Beer Ice Cream Parlor…
CHAPTER I
INTRODUCTION
BACKGROUND OF THE STUDY
The heat is still on in the Philippines, and those who are looking for a way to try and beat it
would probably be always on the lookout for the next best dessert in the area. Aside from
the famed halo-halo, one of the go-to desserts for every Filipino is ice cream. Since
childhood, people are fond of eating ice cream and we actually grow up with it. Ice cream
makes every celebration more special and it bonds families and friends. It may not be a
main dish but it is a dessert everyone would love to have. Ice cream is a frozen dessert
usually made from dairy products, such as milk and cream, and often combined with fruits
or other ingredients and flavors. The Philippine version is sorbets, some may call it dirty
ice cream.
Ice cream and beer, one a childhood staple and the other a primal toast of adulthood,
have long worked opposite ends of the picnic. Now they’re starting to become acquainted,
as a new kind of sweet gains traction: beer-flavored ice creams and floats, from a number
of small dairies around the country. Mixing alcohol and dairy isn’t revolutionary. Liquor
has long shown up in bourbon milkshakes and rum-raisin ice cream. But as artisan ice-
cream makers seek local ingredients that push the envelope, craft beers offer new
dimensions, said Jeni Britton Bauer, the founder of Jeni’s Splendid Ice Creams in
Columbus, Ohio.
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Tipsy Beer Ice Cream Parlor serves variety of flavored beer ice cream that is healthy
and will surely be loved and enjoyed by everyone. It offers different varieties of innovative
beer ice cream flavors that had not yet been offered in the city of Dumaguete.
The beer ice cream has come in the Philippines. Like other places, it is well known in
Manila (ex. El Fav Ice Creamery). Because of this, Tipsy Beer Ice Cream Parlor likes to
introduce different flavored beer ice cream and the people will be able to try something
new and aside from that it would create as an attraction to the people who will visit the
City. There are some people take their comfort in a pint of beer, others in a pint of ice
cream. But you're missing out if you've never thought to mix the two: a frosty mug of beer
can be even better with a scoop of your favorite vanilla or caramel-fudge. Beer can help
bring some bitterness and dryness to an ice cream, which is traditionally sweeter than other
desserts, It has this great functionality.For those of drinking age seeking a looser union of
beer and ice cream, beer floats offer a sweet buzz. Tipsy Beer Ice Cream Parlor assures
safe processes to sustain a total quality of the products offered. The use of high technology
is also introduced in order to have a fast service transaction to satisfy each customer for a
high quality service experience.
HISTORICAL BACKGROUND
The researchers came up with the idea of Tipsy Beer Ice Cream Parlor for Filipinos love
ice cream, the feasibility study will be concerning to this. Instead of selling usual ice
creams with flavors, researchers come up with a beer flavored ice cream which is paired it
with complementary flavors, using the freshest ingredient that is present. The natural taste
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of the beer will never be masked with the ice cream. It will make the ordinary or plain ice
cream more fun to eat and more delicious. It would be known as Tipsy Beer Ice Cream.
The researchers had been considering that in Dumaguete City, an ice cream beer
product which is not yet introduce here, and from this business, investors and the city itself
even people could earn a reasonable income. The skills and capabilities of each functioning
personnel in the business contribute to expose the quality of products and services offered
to its environment. In this case, the community appreciates the uniqueness and creativity of
the business leading to create new innovations and discoveries.
NAME OF THE PROJECT
The name of the proposed project is Tipsy Beer Ice Cream Parlor. The name was chosen
because by this name alone, it is easy to remember and closely related to the services and
products offered in the business.
LOCATION
The project is to be located in North Road Daro, Dumaguete City which the measurement
of the land is 58.103 sq. meters and about 5 minutes away from downtown of Dumaguete
City. The place fits for the type of business since the place is quite accessible.
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FIGURE 1
MAP OF NEGROS ORIENTAL SHOWING THE CITY OF DUMAGUETE
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FIGURE 2
LOCATION OF THE PROJECT IN BARANGAY DARO OF DUMAGUETE CITY
Legend:
Location of the Project
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NATURE OF THE PROJECT
The Tipsy Beer Ice Cream Parlor is new business idea regarding newly developed concept
of innovating one of favorite desserts, the ice cream. Putting all efforts in rigorous and
simultaneous planning, came up with the concept of improving how ice cream should look
like and having a new taste variety which will leave valuable customers tempted and
offering services that will make the purchase easy. By carefully crafting each flavor in
order to maximize the potential of a brew and bring out its best attributes.
Pairing it with complementary flavors, using the freshest ingredients but never
mask the natural taste of the beer. Tipsy Beer Ice Cream Parlor offers 4 different beer
flavors in a scoop/cone, pint and half gallon and also offer special flavor during special
seasons like Christmas, Valentines Day, Fathers Day etc. Each variety of flavors clocks in
at just 5% alcohol and below by volume (abv) or equivalent to a light beer. As to the kind
of service that we will provide, we have decided that we will have our ice cream parlor
which we displayed or sell our products and where everyone can hangout and order. It will
make the availability of our store more convenient to our customers.
MODE OF FINANCING
The capital needed for the proposed project comes from the proponent, Mr. Thomas Lee
Barr Sr. He is currently working as a manager at Norwest Financial Services and owns a
business name ABQ Affordable Residential Cleaning Services at Albuquerque, New
Mexico USA which provide residential services to homes, apartments, for move and move
out services.
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The said business had started its operation since January 1, 2008. Knowing the
business he have and other sources of his income, he is capable of financing proposed
business through cash.
OBJECTIVE OF THE STUDY
The intention of the researchers is to help the proponent to determine the feasibility of
establishing Tipsy Beer Ice Cream Parlor in North Road Daro, Dumaguete City, Negros
Oriental. The following objectives are:
 To determine how the target market respond to the proposed project.
 To gather information to identify and determine the further needs and demands of
the potential market.
 To measure the competitiveness of the prospect project in the business of the
potential market.
 To determine whether the said project is feasible in the aspects of marketing,
technical, management, financial, and socio-economic.
 To know whether the target market would patronize the project once established.
STATEMENT OF THE PROBLEM
This study seeks to determine the feasibility of the Tipsy Beer Ice Cream Parlor in
North Road Daro, Dumaguete City, Negros Oriental.
The specific areas that will be considered in the study area are the following:
 Is it financially practicable in terms of management aspect?
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 Is the proposed project feasible in terms of financial standpoint?
 Is it suitable and acceptable from socio-economic point of view?
 Is the proposed beer ice cream parlor feasible from the marketing point of view?
 Is the project technically feasible?
SIGNIFICANCE OF THE STUDY
The study becomes significant to some individuals and institutions when realized. The
study enables:
1. To guide the researcher’s proponent businessman in making the best decision
whether to establish a beer ice cream parlor in North Road Daro, Dumaguete City.
2. To the unemployed residents and citizens who are actively searching for jobs, this
will likely be a good opportunity.
3. To individuals interested to purchase beer ice cream and start their own business.
4. To the advancement of the city of Dumaguete in terms of their livelihood industry.
5. To the researchers as part of their completion for the degree in Bachelor of Science
in Business Administration.
The importance of this study is to know if the business venture will be successful,
profitable, and the time, effort, and resources put into it will be worth it. This feasibility
study will help the researchers identify the strengths, weaknesses, opportunities, challenges
and unexpected situations that might affect the prosperity of the business.
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SCOPE AND LIMITATIONS
The main concentration of the study is to determine the aspects of the operation of the
project. The study was conducted within the city of Dumaguete City. The respondents are
those aging 18 years old and above who eats beer ice cream. It is assume that these
respondents have the buying power.
RESEARCH METHODOLOGY
The descriptive method was used throughout the study using survey questionnaires that
were distributed to the respondents. Books were also utilized as reference and Internet was
also use to support the proposed project to expand the knowledge of the researchers.
The main objective of this type of method is to describe the nature of the situation
and its existence along the duration of the study and to dig into the causes of the particular
phenomena.
RESEARCH ENVIRONMENT
The city of Dumaguete is the capital city of Negros Oriental. It is the largest city of the
province and was called “The Capital City of Gentle People”. It is more than just a travel
hub to the surrounding tourist attractions and scuba dive destinations. Based on the 2015
census, it has one hundred thirty one thousand three hundred seventy-seven (131, 377)
however during daytime this number can be doubled some may tripled. It was best known
for a bunch of universities and colleges where students approach to enroll and build their
future.
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Such population of students can be a major target of Tipsy Beer Ice Cream Parlor.
With the growing number of tourist and business traveller coming to the city, new hotels,
restaurants, guesthouses, and apartment complexes grew throughout the city. Aside from
that there are more businesses established in the city. Formulated studies chose urban
places like Dumaguete for more accessible and popular exposures.
RESEARCH RESPONDENTS
The qualified respondents were identified on the research are those aging 18 years old and
above who are residing in Dumaguete City.
RESEARCH INSTRUMENTS
The researchers used the survey questionnaires as the primary tool for gathering and
collecting data in the study. It was designed to gather the necessary data to determine the
demand, services to be offered, and other important information related to this study. The
survey questionnaires are distributed personally by the researchers who are aging 18 years
old and above who are residents of Dumaguete City.
DATA GATHERING PROCEDURE
The sample size is determined by identifying the total population of the barangays
in the City of Dumaguete based on 2015 census, which has a total of population of one
hundred thirty one thousand three hundred seventy-seven (131, 377).
Using the Sloven’s Formula the sample size of 399 is derived from the total
population of age groups.
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Sloven’s Formula:
𝑁
𝑛 = 1+𝑁𝑒 2 Where:
𝑛 = sample size
𝑁 = population
𝑒 = margin of error
The margin error to be used is 5%. The table on the next page shows the sample for
each category rated according to the total population.
𝑁
Solution: 𝑛 = 1+𝑁𝑒 2
131,377
𝑛 = 1+131,377(0.05)2 𝑛 = 399
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TABLE 1
SAMPLE SIZE PER BARANGAY
Name of Place Population Computation Sample Size
Bagacay 9, 862 9, 862/131,377x399 30
Bajumpandan 6, 178 6, 178/131,377x399 19
Balugo 3,452 3,452/131,377x399 10
Banilad 8,850 8,850/131,377x399 27
Bantayan 5,042 5,042/131,377x399 15
Batinguel 9,333 9,333/131,377x399 28
2,788 2,788/131,377x399 8
Bunao
Cadawinonan 5,549 5,549/131,377x399 17
Calindagan 7,535 7,535/131,377x399 23
Camanjac 4,397 4,397/131,377x399 13
Candau-ay 7,509 7,509/131,377x399 23
Cantil-e 4,265 4,265/131,377x399 13
Daro 6,580 6,580/131,377x399 20
Junod 6,900 6,900/131,377x399 21
Looc 4,717 4,717/131,377x399 14
Mangnao- Canal 3,932 3,932/131,377x399 12
Motong 2,260 2,260/131,377x399 8
Piapi 6,053 6,053/131,377x399 18
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Poblacion 6,803 6,803/131,377x399 21
Pulantubig 3,333 3,333/131,377x399 10
Tabuctubig 1,704 1,704/131,377x399 5
Taclobo 9,742 9,742/131,377x399 30
Talay 4,593 4,593/131,377x399 14
Total 131, 377 399
Source: Philippines Statistics Authority
STATISTICAL MEASURES USED
Tools that used in determining and identifying the proposed subject’s profitability:
 Percentage is used to describe the responses of the respondents in a particular
category with respect to the other categories and systematically arrange all the
diversified services offered.
 The annual depreciation of property and equipment was derived using the straight-
line method.
 The income tax was computed using the provisions under R.A. 8424, otherwise
known as the Tax Reform Act of 1997.
 Projected Balance Sheet
The Balance Sheet shows your financial picture – assets, liabilities, and capital – at
some specific moment.
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 Projected Income Statement
It measures a company’s financial performance over a specific period of time.
 Total Projected Costs
Based on prior sales numbers and anticipated increases in expenses
 Projected Cash Flow
A plan that shows how much money a business expects to receive in, and pay out,
over a given period of time
 Financial Ration Analysis
Quantitative analysis of information contained in a company’s financial statements.
Used to evaluate various aspects of a company’s operating and financial
performance such as its efficiency, liquidity, profitability and solvency.
 Return on Investment= Net Income/ Total Investment
Usually expressed as a percentage and is typically used for personal financial
decisions, to compare a company's profitability or to compare the efficiency of
different investments.
 Total Asset Turnover= Sales/Total Assets
The Asset Turnover ratio can often be used as an indicator of the efficiency with
which a company is deploying its assets in generating revenue.
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OPERATIONAL DEFINITION OF TERMS
List of terms used by the researchers for better understanding of the study:
Beer- an alcoholic drink made from yeast fermented malt with flavorings added.
Beer Ice Cream- is a type of ice cream prepared using beer as an ingredient. Beer ice
cream prepared using darker beers typically has a more distinct flavor compared to that
prepared using lighter beers.
Gallon- a unit of volume for liquid measure equal to four quarts, in particular.
Ice Cream- a soft frozen food made with sweetened and flavored milk
Ice Cream Parlor- Ice cream parlors (or parlours) are restaurants that sell ice cream,
gelato, sorbet, and frozen yogurt to consumers.
Pint- a unit of liquid or dry capacity equal to one half of a quart.
Quarts- a unit of liquid capacity equal to a quarter of a gallon or two pints, equivalent in
the US to approximately 0.94 liter and in Britain to approximately 1.13 liters.
Scoop- a utensil composed of a palm sized hollow hemisphere attached to a horizontal
handle, for dishing out ice cream or other soft foods.
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CHAPTER II
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
MARKETING ASPECTS
Success in every business is achieved with the help of marketing. Most aspects of the
business lie on successful marketing. Marketing is defined as the way companies interact
with consumers to create relationships that are beneficial to both parties. Businesses use
marketing to identify their audience before advertising to them marketing acts as a support
system to the sales team by propagating the message and information to the target market.
Products of your business may be the best in your place but with the absence of marketing
your target market will still not be knowledgeable with what their environment has.
Without the marketing application, business may continue to experience loss and has the
possibility of closing because of bankruptcy.
Despite of the huge competitions of ice cream business industry in the country, still,
majority chooses to eat that clicks to their taste and where they are comfortable. And being
Tipsy Beer Ice Cream Parlor established, it will be pioneering in the city, will be new to
every Dumaguetenos. People may not have a clue as to what and how it will operate. With
the application of marketing to the business, potential customers will be informed and be
able to learn about Tipsy Beer Ice Cream Parlor. The Beer Ice Cream Parlor will be
operating to the best of their ability and skills for the good of the customers and its
resources.
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MARKET DESCRIPTION
Tipsy Beer Ice Cream Parlor is a beer ice cream parlor that offers innovative ice cream.
This parlor offers the customers 4 different beer flavors and special flavor during special
seasons like Christmas, Valentines Day, Fathers Day etc. and each varieties of flavors
clocks in at just 5% alcohol and below by volume or equivalent to a light beer. This beer
ice cream parlor will also operate twelve hours (12) hours daily with the capacity of two
hundred (200) customers.
Tipsy Beer Ice Cream Parlor is located in North Road, Daro,Dumaguete City. The
potential customers for this business would be aging 18 years old and above. The concept
of the Tipsy Beer Ice Cream Parlor with newly developed concept of innovating one of
favorite desserts, the ice cream by using beer.
Nowadays ice cream products by big manufactures are one of the major competitor
for business because the idea of the product offered to customers are similar to other ice
cream parlor shop. Tipsy Beer Ice Cream Parlor major advantage to other competitors is
that customers will experience something new from ice cream, which is beer ice cream.
MARKETING MIX
PRODUCT
A product is the item displayed and offered for sale. It is also the item that is
used to satisfy ones needs. It can be a service or an item. In planning marketing
offering, the marketers need to think through 5 levels of products. Each level adds
customer value and constitutes a customer value hierarchy. The core benefit of ice
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cream is “beer ice cream”.
The basic product is scoop/cone, pint or half gallon. Due to financial
constraints, we decided upon making scoops, pint and half gallon only. The
expected product of beer ice cream is as under: Various flavors like chocolate,
vanilla, butter and mocha and each variety of flavors clocks in at just 5% alcohol
and below by volume (abv) or equivalent to a light beer. The augmented product is
built up in the order to make it competitive and attractive. It offers the additional
benefit. In case of ice cream augmented product is: Customized ice cream and ice
cream in various shapes. Potential product, here we have created ice cream flavor
on basis of cricket theme. (Example, all-rounder chocolate, not out nuts.)
PRICE
Tipsy Beer Ice Cream Parlor set prices which are reasonable enough based
on the type of product that being offered. The set prices are not just convincing but
also satisfying to maintain the loyalty of the customers.To divert the preference of
people from price to flavor and taste by keeping affordable price.
PLACE
The location of Tipsy Beer Ice Cream Parlor will be at North Road Daro,
Dumaguete City, Negros Oriental, and across the highway. The place is accessible
for it is along the highway and 20 minutes away from the heart of Dumaguete City.
As we are launching our beer ice cream in the market and due to financial
constraint we have set up an ice cream parlour with manufacturing unit beside it. In
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future we are planning to set up numbers of parlours in various areas of Dumaguete
City and outside cities.
PROMOTIONS
The promotions that are going to be used by the project will be
advertisement, sales promotion, direct marketing, personal selling and publicity or
public relations. Since the said project is going to be a new industry which will be
operating in Dumaguete City, then there is a need to use an informative and
persuasive advertisement in which its main objective is to persuade people to
patronize the products offered by the Tipsy Beer Ice Cream Parlor. There will be a
marketing strategy designed as the basis in promoting the establishment and would
inform the public about the product being offered. We have also opted for
innovative and creative ideas to advertise our product to generate the preference for
our product.
Sales promotion: The project will also be adopting a convenient way to
access customers through the business website and a Facebook page for we know
that people at this generation are engage to social networking.
Direct marketing: Vehicles and pamphlets used in areas where our target
customers are likely to get attracted like university area, school campuses, near
restaurants ,etc. First 1 week will be the giving of flyers and radio advertisements
before the official opening and operation starts to inform the public for its
existence. Streamers and tarpaulins will be posted along the roads of the nearby
barangays, and national highway of the nearby towns and cities.
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FIGURE 3
BUSINESS LOGO
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Tipsy Beer Ice Cream Parlor Streamer/Flier/Poster
Contains:
 Name of the business
 Tipsy Beer Ice Cream Logo and background design
 Location of the business
 Social Media Account
 Telephone Number
FIGURE 4
STREAMER, FLYER AND POSTER DESIGN
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Tipsy Beer Ice Cream Web Page
Contains:
 Name of the business
 Tipsy Beer Ice Cream Logo and Picture design
 Information about the business
 Telephone/ Cell phone number
 Customer’s feedback
FIGURE 5
WEB PAGE DESIGN
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SURVEY RESULTS
Business are then realized it a factor that determines the availability in that location
which is demand. Higher demand for products is a good sign for the progress in the
business that was planned to be establishing in order to gather relevant data and
information about the demand for products being offered in the market, a survey of the
market is required.
Tipsy Beer Ice Cream Parlor, it then realized, will be pioneering the Beer Ice Cream
Parlor business in the whole province of Negros Oriental. A survey is conducted in order
for the researchers to know the market demand of the Beer Ice Cream Parlor Business.
Questionnaires were answered mostly in the city and also by some of the Dumagueteños.
In order to clearly understand and view the results, the researchers prepared tabular
presentations.
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TABLE 2
SEX PROFILE OF THE RESPONDENTS
N= 399
Gender Frequency Percentage
Male 223 55.89%
Female 176 44.11%
Total 399 100%
Table 2 shows the gender of the respondents. It shows that most of the respondents are
male which has a percentage of 55.89. And the female respondent has a percentage of
44.11.
This implies that more than half of the respondents or prospects customers are male.
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TABLE 3
AGE PROFILE OF THE RESPONDENTS
N=399
Age Frequency Percentage
18-21 years old 84 21.05%
22-25 years old 97 24.31%
26-30 years old 91 22.81%
31-35 years old 49 12.28%
36-40 years old 40 10.03%
40 years old - above 38 9.52%
Total 399 100%
Table 3 shows the age bracket of the respondents. According to the data gathered, 24.31%
of the respondents are aged 22 to 25 years old and 22.81% respondents are aged 26 to 30
years old. Therefore, several respondents are working individuals. The average working
index of Filipinos is between 21 years old until 45 years old.
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TABLE 4
INCOME PROFILE OF THE RESPONDENTS
N=399
Monthly Income Bracket Frequency Percentage
Php 5,000& below 86 21.55%
Php 5,001 - 10,000 146 36.59%
Php 10,001 – 15,000 102 25.56%
Php 15,001 – 20,000 34 8.52%
Php 20,001 – 30,000 20 5.02%
Php 30,000 & above 11 2.76%
Total 399 100%
Table 4 shows the monthly income bracket of the respondents. 36.59% of the respondents
answered Php 5,001-Php 10,000 as their monthly income bracket, 25.56% answered Php
10,001-15,000, 21.55% answered Php 5,000 and below. Since most of the respondents are
college students and working individuals, the price of the product are very affordable, the
respondents have the ability to purchase the products being offered by the Tipsy Beer Ice
Cream Parlor.
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TABLE 5
RESPONDENT’S RESPONSES IF THEY HAVE TRIED
TASTING BEER ICE CREAM
N=399
Response Frequency Percentage
Yes 6 1.50%
No 393 98.50%
Total 399 100%
Table 5 shows the respondent’s responses if they have been tried to taste Beer Ice Cream.
98.50% of the respondents have not tried to taste beer ice cream having 393responses while
the 1.50% or the 6 respondents have tried to taste beer ice cream.
This indicates that the project will be feasible knowing the fact that majority of the
respondents have not tried to taste beer ice cream.
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TABLE 6
RESPONDENT’S RESPONSES IF THEY WANT TO TRY OR BUY BEER ICE
CREAM IF AVAILABLE IN THE MARKET
N=399
Yes 399 100%
No 0 0%
Total 399 100%
Table 6 confirms that all of the respondents will want to try or buy beer ice cream if
available in the market. According to the data, 100% of the population willing to buy or try
the beer ice cream.
This provides Tipsy Beer Ice Cream Parlor the assurance that it will have patrons
when it will open in the market.
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TABLE 7
PURPOSE OF BUYING BEER ICE CREAM
N=399
Purpose Frequency Percentage
Personal Consumption 302 75.69%
Buy and Sell 48 12.03%
Presents 33 8.27%
Curiosity 4 1.00%
Just want to try 9 2.26%
Something new 3 0.75%
Total 399 100%
Table 7 shows the purpose of buying beer ice cream. The highest percentage based on the
table is on personal consumption with the percentage of 75.69 and the lowest percentage of
0.75 which who answered to try something new. Therefore, most of the customer buys the
product for personal consumption.
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TABLE 8
FLAVOR WITH THE BEER ICE CREAM
N=399
Flavor Frequency Percentage
Chocolate 139 34.84%
Vanilla 104 26.07%
Butter 71 17.79%
Mocha 85 21.30%
Total 399 100%
Table 8 shows the flavors the respondents prefer with the beer ice creamin a beer ice cream
parlor. According to the data, 34.84% of the respondents answered chocolate flavor. The
lowest average is 17.79% which is butter flavor.
Since there is little difference in percentage between the different flavors, the parlor
wanted to reach the expectation of the respondents by having the best quality of products.
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TABLE 9
ALCOHOL STRENGTH FOR THE BEER ICE CREAM
N=399
Alcohol Content Frequency Percentage
5% 126 31.58%
Between 4.5 and 5% 42 10.53%
Between 4 and 4.5% 30 7.52%
Between 3.5 and 4% 24 6.02%
Between 3 and 3.5% 63 15.79%
Below 3% 114 28.56%
Total 399 100%
Table 9 shows the possible alcohol strength for the beer ice cream. Alcohol content of 5%
has a highest percentage of 31.58 and the alcohol content between 3.5 and 4%has the
lowest percentage of the population which is 6.02. Therefore, the respondents prefer to
have 5% alcohol content on beer ice cream. Therefore, the management will be adjusting
its formula as to what is accepted by the prospect customers.
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TABLE 10
PLACE TO PURCHASE BEER ICE CREAM
Place Frequency Rank
Ice cream outlet 303 1
Supermarkets 256 2
Local Store 235 3
Convenience store 213 4
Minimart 183 5
Restaurants 179 6
Malls 98 7
***Multiple Answers
Table 10 shows the respondents considerations in choosing the place of purchase for a beer
ice cream. Majority of the respondents will purchase the product of the business on ice
cream outlets, supermarkets and local stores. This suggests that, most of the respondents
would prefer place of purchase that are very accessible.
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TABLE 11
FREQUENT TO PURCHASE BEER ICE CREAM
N=399
Everyday 78 19.55%
3-4 times a week 147 36.84%
Once a week 103 25.82%
Once a month 71 17.79%
Total 399 100%
Table 11 shows how frequent the respondents like to purchase beer ice cream. According to the
data, 36.84% of the population would like to purchase 3-4 times a week while 17.79% of
the population like to purchase once a month.
As a conclusion, possible customers of Tipsy Beer Ice Cream Parlor purchase beer
ice cream either 3-4 times a week or once a week. This implies that there will be more
frequent purchase that suggests increase in sales.
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TABLE 12
SIZES OF BEER ICE CREAM
N=399
Sizes Frequency Percentage
Scoop 179 44.87%
Pint 134 33.58%
Gallon 86 21.55%
Total 399 100%
Table 12 shows the sizes of beer ice cream the respondents prefer to purchase. According
to the data, 44.87 % of the population will prefer to purchase on scoop, 33.58% of the
population on pint and 21.55% of the population are prefer to purchase on gallon.
This implies that most of the respondents prefer a cost efficient food base on the
servings they prefer.
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TABLE 13
FACTORS CONSIDER IN BUYING BEER ICE CREAM
Factors Frequency Rank
Flavor 319 1
Price 312 2
Quality 274 3
Experience 210 4
Shop Location 207 5
Service 204 6
Reputation 197 7
***Multiple Answers
Table 13 shows the factors consider in buying beer ice cream. According to the data,
flavor, price and quality are the top priorities of the respondents. This implies that the
management of the business needs to incorporate the right quality of products with the right
price in order to meet customer’s satisfaction and expectations.
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TECHNICAL ASPECTS
Technical aspects discusses about the processes of production and activities of the
company. This aspect is essential and important to the project because of the technicalities
and the structures of the business. Plant layout, size and production schedule are all
presented for the purpose of identifying the business operation.
This also includes product specifications, the product processes using flowchart, the
list of the machineries and equipment are enumerated with their corresponding costs, the
raw materials and fund sources.
PRODUCTS OFFERED
Tipsy Beer Ice Cream Parlor offers beer-inspired ice creams combine all natural
ingredients and rich, creamy, locally sourced milk to create unique flavors that will tickle
your sweet tooth. Tipsy Beer Ice Cream Parlor offers selection of full-flavored beer and
delicious beer ice cream with an impressive array of customized toppings. Tipsy Beer Ice
Cream Parlor in a sense that majority of the products are made from beer combine with the
finest ingredients such as chocolates and vanilla.
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FIGURE 6
SERVE PROCESS FOR DINE-IN ORDERS
Entrance: The guard greets Customers choose from

the customers the display menu
The cashier gives the order Customers order and pay

to the service personnel to the cashier, leaves the
counter and choose
his/her desired table
The assigned service After the customer enjoys

personnel prepare the the order and leaves the
order and give it to the premise, the assigned
customer service personnel clean
the table and arrange the
chairs
37
FIGURE 7
ICE CREAM PROCESS
Whisk together the yolks, salt,

and sugar in a sauce pan/pot Then mix in the whipping cream
When the mixture hits 180 degree F, Slowly heat to 180 degree F, stirring often.
remove it from the heat and pour it This should take 10 minutes or so. You don’t
through a fine mesh strainer into a want to go too high and scramble the eggs
medium sized bowl
Whisk in the beer Immediately put the medium bowl into an

ice bath to cool it
When chilled, remove the bowl and When the mixture hits 70 degree F,
pour the mixture into the spinning ice remove it from the ice bath. Put Saran
cream machine. The machine’s wrap on top and put the bowl in the
container should be completely frozen fridge to cool overnight.
It will take 20-30 minutes to make the

ice cream, during which time you can If you let it sit in the freezer for a while
add any ingredients you want to it it will harden up
38
FIGURE 8
ICE CREAM PROCESS
Step 1: Gather Ingredients
Step 2: Making the Custard Base
1. Whisk together the yolks, salt, and sugar in a sauce pan/pot.

2.Then mix in the whipping cream.
3. Slowly heat to 180 degree F, stirring often. This should take 10 minutes or so.
You don’t want to go too high and scramble the eggs.
Step 3: Straining and Chilling
1. Run your custard

mix through a sieve
to get rid of any
chunks of egg that
may have formed.
39
Step 4: Reducing the Beer
1. Pour one bottle of

beer into a saucepan
and heat on the lowest
setting.
2. Take the custard

base and stir the
reduced beer mixture
into it.
Step 5: Ice Cream Maker
1. Now run the beer

custard mixture
through your ice cream
maker. Every ice
cream machine has
different instructions
so follow the ones that
come with your
machine.
Step 6: Set in the Freezer
1. If you let it sit in the

freezer for a while it will
harden up.
40
FIGURE 9
MANUFACTURING PROCESS
Pasteurization Homogenization Cooling
Blending
Continuous Pasteurization/ Homogenization/Cooling
Continuous
Freezing
Ageing
Packaging
Freezing/
Whipping
Hardening Storage Distribution
41
TABLE 14
MACHINERY AND EQUIPMENT
Items Quantity Unit Cost (Php) Total Cost (Php)
Soft serve ice cream 2 165,000.00 330,000.00
machine
Water dispenser 1 5,345.00 5,345.00
Display freezer 1 153,584.27 153,584.27
Commercial freezer 2 13,113.00 26,226.00
Air conditioner 2 16,198.00 32,396.00
CCTV 2 5,037.00 10,074.00
Calculator 1 299.00 299.00
Automatic Hand Dryer 2 2,690.00 5,380.00
Computer 2 8,900.00 17,800.00
Generator 1 23,500.00 23,500.00
Total 604,604.27
42
TABLE 15
EQUIPMENT SPECIFICATION
Item: Soft Serve Ice

Cream
Machine
Condition: New
Brand Name: UNISNOW
Model Number: RB1119A
Application: Ice Cream
Voltage: 220v /60Hz
Power (W): 1.6kw
Weight: 91kg
Dimension(L*W*H): 410*640*720mm
Certification: CE ISO
Warranty: Year
Production: 20-24L/hr
Freezing Cylinder: 2*1.6L
Hopper: 2*6.5L
Mix Motor: 1*0.75kw
Freezing System and Pre-cooling System:
1compressor,3190BTUs/Hr,R404a
Air Cooling: 1condenser
Item: Water Dispenser

Brand Name: HANABISHI
Model Number: HFSWD700
Color: White
Water Capacity (L/Hr): 5L / Hr
Function: Hot & cold
No. of Faucets: 2
Hot Water Storage Capacity (L):
5 Liters
43
Item: Display Freezer

Brand Name: MASTER-BILT
DD-88L
Type: Dipping Cabinets
Width: 90 3/4 Inches
Depth: 27 3/4 Inches
Height: 50 Inches
Amps: 11.5 Amps
Hertz: 60 Hertz
Phase: 1
Voltage: 115 Volts
Cabinet Type: Merchandising
Capacity: 22.5 cu. ft.
Compressor Location: Bottom Mounted
Container Display Capacity:16 Cans
Container Storage Capacity:12 Cans
Door Style: Swing
Door Type: Glass
Horsepower: 3/4 HP
NSF Listed: Yes
Number of Doors: 2
Temperature Range: 5 Degrees F
Total Container Capacity:28 Cans
Item: Commercial
Freezer
Width: 41 1/8 Inches
Depth: 22 1/4 Inches
Height: 31 1/8 Inches
Interior Width: 35 Inches
Interior Depth: 16 1/8 Inches
Interior Height: 25 Inches
Amps: 0.65 Amps
Hertz: 60 Hertz
Phase: 1
Voltage: 115 Volts
Wattage: 101 Watts
Capacity: 7.4 cu. ft.
Compressor Location: Bottom Mounted
Door Style: Swing
Door Type: Solid
Horsepower: 1/7 HP
Number of Doors: 1
Temperature Range: -13 - 0 Degrees
44
Item: Air Conditioner

Brand Name: CHIGO
Model: Chigo Philippines-
CS-
25C2
SKU: CH752HAALWPD
ANPH-715402
Power Consumption: 800
Size (L x W x H cm): 74.5 x 25 x 19.5
Weight (kg): 9
Type Air Conditioner: Single Split System
Power Consumption (Watts): 800W
Item: CCTV
Brand Name: FOSCAM
SKU: 11CHkit2
Packages Tag: 2 Channel CCTV
Package
Model Name: DV120-CM6030
Image Device: ⅓.7″ CMOS
(Pixelplus PC6030)
Resolution: 520 TVL
TV System: PAL/NTSC
Power Supply: DC12V±10%
Operation Temperature:-10℃ ~ +50℃
RH95% Max
Dimension: 94x80 mm
Item: Automatic Hand
Drye
r
Brand Name: Mobiles N’ Tablets
Model: Hand Dryer 1800W
SKU: PE025HLAA3T
WP2ANPH-
8034
320
Main Material: Durable Plastic
Size (L x W x H cm): 30*17*33
Weight: 3
45
Item: Generator
Brand Name: Gastech Ge 9000
8500 VA
Place of Origin: Fujian, China
(Mainland)
Brand Name: raygong
Model Number: RG3800
Output Type: Single Phase
Speed: 3000rpm
Frequency: 50/60Hz
Rated Power: 2kw
TABLE 16
DINING FURNITURE AND GENERAL FIXTURES
Item Quantity Unit Price Total Price
Table 21 350.00 7,350.00
Dirty WhiteChairs 24 700.00 16,800.00
Bar Stool 13 850.00 11,050.00
Hay about A Chairs 13 1,000.00 13,000.00
Wall Lights(Large) 4 1,500.00 6,000.00
Portable Emergency 4 2,500.00 10,000.00

Light
Office Table and 1 7,000.00 7,000.00
Chair Set
Total 71,200.00
46
PROJECT LOCATION
The location of Tipsy Beer Ice Cream Parlor will be at North Road Daro, Dumaguete City,
Negros Oriental, and across the highway. The place is accessible for it is along the highway
and 5 minutes away from the heart of Dumaguete City.
PROJECT LAYOUT
The layout of the project shows the area that the business will occupy. It shows the whole
design of the site, which will be developed in putting up the project, the structures of the
building and the area where the amenities and activities to be held.
47
FIGURE 10
SITE DEVELOPMENT PLAN
48
49
50
FIGURE 11
THREE DIMENSIONAL DESIGNS
51
52
TABLE 17
COSTING FOR LAYOUT AND SITE PREPARATION
53
54
55
56
57
TABLE 18
SUPPLIES EXPENSE – KITCHEN
ITEM QUANITY UNIT OF UNIT TOTAL TOTAL

MEASURE COST COST PER COST PER
MONTH YEAR
All purpose 2 500ml ₱150.00 ₱300.00 ₱3,600.00
cleaner
Plastic Bag 300 pc ₱1.50 ₱450.00 ₱5,400.00
Dishwashing 5 250ml ₱23.00 ₱115.00 ₱1,380.00
Liquid
Liquid Soap 3 500 ml ₱99.75 ₱299.25 ₱3,591.00
Toilet Paper 2 unit ₱248.00 ₱496.00 ₱5,952.00
Dispenser
Disposable 24 dozen ₱23.00 ₱552.00 ₱6,624.00
Spoon
Rags 6 pc ₱95.00 ₱570.00 ₱6,840.00
Disposable 300 pc ₱2.85 ₱855.00 ₱10,260.00
Container
Spoons 4 dozen ₱115.00 ₱460.00 ₱5,520.00
Trash Bin 3 pc ₱143.00 ₱429.00 ₱5,148.00
Table napkins 6 pack ₱63.00 ₱378.00 ₱4,536.00
Table rags 12 pc ₱10.00 ₱120.00 ₱1,440.00
Tissue 24 pack ₱11.00 ₱264.00 ₱3,168.00
Measuring 2 sets ₱285.00 ₱570.00 ₱6,840.00
Spoon
Measuring Cup 1 set ₱290.95 ₱290.95 ₱3,491.40
Ice cream 5 dozen ₱180.00 ₱900.00 ₱10,800.00
spoon
Serving Bowls 100 pcs ₱32.50 ₱3,250.00 ₱39,000.00
Ice cream 3 pcs ₱345.00 ₱1,035.00 ₱12,420.00
scoop
Window wiper 2 pcs ₱15.00 ₱30.00 ₱360.00
Tissue Paper 3 pack ₱60.00 ₱180.00 ₱2,160.00
Total ₱138,530.40
58
TABLE 19
SUPPLIES EXPENSE – OFFICE
ITEM QUANITY UNIT OF UNIT TOTAL TOTAL

MEASURE COST COST PER COST PER
MONTH YEAR
Frying pan 3 pcs. ₱279.00 ₱837.00 ₱10,044.00
Ball pen 6 pcs. ₱5.00 ₱30.00 ₱360.00
Record Book 5 pcs. ₱27.00 ₱135.00 ₱1,620.00
Measuring 2 sets ₱285.00 ₱570.00 ₱6,840.00
Spoon
Measuring Cup 1 set ₱290.95 ₱290.95 ₱3,491.40
Ice cream 5 dozen ₱176.00 ₱880.00 ₱10,560.00
spoon
Serving Bowls 100 pcs. ₱32.50 ₱3,250.00 ₱39,000.00
Ice cream 4 pcs. ₱345.00 ₱1,380.00 ₱16,560.00
scoop
Drinking 100 pcs. ₱15.00 ₱1,500.00 ₱18,000.00
Glassware
Container 15 pcs. ₱275.00 ₱4,125.00 ₱49,500.00
Chopping 2 pcs. ₱129.50 ₱259.00 ₱3,108.00
Board
Hair net 10 pcs. ₱10.00 ₱100.00 ₱1,200.00
Gloves 10 pcs. ₱19.00 ₱190.00 ₱2,280.00
Mask 10 pcs. ₱14.00 ₱140.00 ₱1,680.00
Apron 8 pcs. ₱32.00 ₱256.00 ₱3,072.00
Dust pan 4 pcs. ₱35.00 ₱140.00 ₱1,680.00
Broom 5 pcs. ₱30.00 ₱150.00 ₱1,800.00
Total ₱170,795.40
59
TABLE 20
COST OF SALES
VANILLA BEER ICE CREAM

Cost per Serve
Items Cone Pint Gallon
Egg yolks ₱8.13 ₱32.50 ₱130.00
Beer ₱11.00 ₱44.00 ₱176.00
Heavy Whipping Cream ₱12.88 ₱51.50 ₱206.00
Milk ₱5.22 ₱20.87 ₱83.48
Sugar ₱0.50 ₱2.00 ₱8.00
Salt ₱0.13 ₱0.50 ₱2.00
Pure Vanilla Extract ₱2.25 ₱9.00 ₱36.00
Total ₱40.09 ₱160.37 ₱641.48
Selling
Price ₱56.50 ₱225.00 ₱899.00
CHOCOLATE BEER ICE CREAM

Cost per Serve
Heavy cream ₱25.75 ₱103.00 ₱412.00
Sugar ₱1.50 ₱6.00 ₱24.00
Whole Milk ₱20.50 ₱82.00 ₱328.00
Beer ₱5.90 ₱23.60 ₱94.40
Semi sweet chocolate ₱7.64 ₱30.55 ₱122.20
Cocoa Powder ₱0.50 ₱2.00 ₱8.00
Salt ₱0.25 ₱1.00 ₱4.00
Pure Vanilla Extract ₱2.25 ₱9.00 ₱36.00
Total ₱64.29 ₱257.15 ₱1,028.60
Selling
Price ₱90.00 ₱360.00 ₱1,440.00
BUTTER BEER ICE CREAM

Cost per Serve
Beer ₱11.00 ₱44.00 ₱176.00
Butter ₱3.00 ₱12.00 ₱48.00
Brown Sugar ₱1.50 ₱6.00 ₱24.00
Thicked cream ₱25.75 ₱103.00 ₱412.00
60
White Sugar ₱4.75 ₱19.00 ₱76.00

Egg yolks ₱9.75 ₱39.00 ₱156.00
Total ₱55.75 ₱223.00 ₱892.00
Selling
Price ₱78.00 ₱312.00 ₱1,248.00
MOCHA BEER ICE CREAM

Cost per Serve
Semi sweet chocolate ₱12.61 ₱50.45 ₱201.80
Coffee ₱3.00 ₱12.00 ₱48.00
Heavy cream ₱25.75 ₱103.00 ₱412.00
Sugar ₱2.00 ₱8.00 ₱32.00
Instant coffee ₱1.00 ₱4.00 ₱16.00
Egg yolks ₱6.50 ₱26.00 ₱104.00
Beer ₱11.00 ₱44.00 ₱176.00
Total ₱61.86 ₱247.45 ₱989.80
Selling
Price ₱86.00 ₱346.00 ₱1,385.00
61
UTILITIES
The utilities that are needed in the proposed business will be an electric power which
will be supplied by Negros Oriental Electric Cooperative II (NORECO II); water supply will
be supplied by Dumaguete Water Works; drinking water will be provided by water refilling
station; gasoline which will be used for vans, all-train-vehicles and for other utilities will be
from a nearby gasoline stations; telephones and internet connection will be supplied by
Globe Telecommunications; and, cable TV which will be supported by Fil Products,
Corporation.
WASTE DISPOSAL
Proper disposal of the wastes is to be considered in order to have an eco-friendly
operating business, and should be maintained in the longest possible span of time.
Segregation of wastes in biodegradable, non-biodegradable and in hazards should be done in
able to maintain a clean and order place for recreation and relaxation. This is to ensure
that wastes have least practicable impact on the environment. Septic tanks will also be used
in disposing waste water. The garbage will be properly disposed by the town garbage
collector to the sanitary landfill provided by the government.
With this treatment, the Tipsy Beer Ice Cream Parlor would be able to maintain an
eco-friendly operation, and be able to maintain and handle the disposition of wastes properly.
62
BUSINESS PERMITS AND LICENSES
The following steps are the process in securing business permits and licenses before
Tipsy Beer Ice Cream Parlor can start its operation:
 Process business permit at the Local Government Unit (LGU).
 Get a certificate of registration for the business name at the Securities and
Exchange Commission (SEC)
 Apply for a business taxpayer identification number (TIN) at the Bureau of
Internal Revenue (BIR).
 Secure an SSS number for all the employees.
 Register business with the Department of Labor and Employment (DOLE).
 Register employees to the Philippine Health Insurance Corp. (PhilHealth)
1. Mayor’s Permit
 Registration Fee
 Barangay Clearance
 Application Form
 Cedula
2. Business Permit
 Mayor’s Permit
 Police Clearance
 MTO Tax Clearance
 Fire Clearance
 Sanitary Permit
 Zoning
63
 Registration Fee
 Application Form Fee
 Garbage Fee
3. BIR Requirements
 Application Form 1901
 TIN
 Mayor’s Permit
 DTI Registration Fee
 Document Stamp
 Sketch of Business Location
 Birth Certificate
4. DTI Registration
 Accomplish Business Name Registration Form
 2 pcs. Colored ID Pictured
 TIN
64
MANAGEMENT ASPECTS
Businesses, nowadays, tend to reach its goals and objectives that able to help the country’s
economy, its people, and mostly, earn higher income. With this, management takes its
consideration to its personnel, their salary rates and benefits, their designated functions to
have a smoothened and organized operation, and especially the rules and regulations of the
management.
The Management aspect enables individuals to in making things happen, getting
results with specific goals that are demanding, but realistic and attainable. One should be able
to know how the management works and has know-how of what are the objectives in
attaining the said goal. It is necessary to decide which should be done first because there are
often conflicting demands on time and resources and this needs a clear and specific direction
on what to do. It is important to plan well, measure actual progress against planned progress
and take corrective actions when deviations occur.
This chapter describes the form of business organization that is best suited for the
proposed subject, the organizational structure, the number of personnel needed, their
qualifications, their compensation, and the projected timetable before the project is
implemented.
OWNERSHIP AND CAPITALIZATION
The capital needed for the proposed project comes from the proponent, Mr. Thomas Lee Barr
Sr. He is currently working as a manager at Norwest Financial Services and owns a business
name ABQ Affordable Residential Cleaning Services at Albuquerque, New Mexico USA
65
which provide residential services to homes, apartments, for move and move out services.
The said business had started its operation since January 1, 2008.
Knowing the business he have and other sources of his income, he is capable of
financing proposed business through cash.
PROJECT TIMETABLE
The activities that make up the proposed project are shown in figure 12. The pre-operating
stage includes: conducting the feasibility study, obtaining of capital, processing of license
and permits, acquisition of construction materials, construction of the buildings and
infrastructures, acquisition of equipment, fixtures and related supplies, landscaping of the
area and the finishing touches, recruitment, hiring and training of the personnel. The
operating stage will mark the beginning of the implementation of the policies, promotion and
operation of the proposed project.
66
FIGURE 12
PROJECT TIMETABLE
Activity Month 1 Month 2 Month 3 Month 4 Month 5 Month 6
Feasibility Study
Secure Financing
License, Permits and Registration
Purchasing of Construction Materials
Construction of Buildings
Acquisition of Equipment and Fixtures
Landscaping and Finishing Touches
Hiring of Employees/ Personnel
Training of Employees/ Personnel
Advertising and Promotions
Normal Operation of the Project
67
MANPOWER REQUIREMENTS
The researchers believed that manpower is essential in operating a business. Hiring the
appropriate employees for a job is beneficial not just to the employee but to the growth of
the business as well. Capable employees well help in giving customer satisfaction thus
attracting them to be loyal guests of the business meanwhile the more customers satisfied
this will help the business to be established and known for giving quality service.
The manpower requirement of the Tipsy Beer Ice Cream Parlor includes:
 General Manager
 One (1) Ice Creamist
 Two (2) Cashiers
 Three (3) Service Personnel
 Two (2) Dishwasher
 Two (2) Guard
The parlor shop requires 11 personnel to effectively and efficiently operate.
68
FIGURE 13
ORGANIZATIONAL STRUCTURE
Manager
Ice Cashier Service Dishwasher Guard

Creamist Personnel
69
TABLE 21
SHIFTING SCHEDULE
EMPLOYEES DAYS OF TIME LUNCH

WORK SCHEDULE BREAK
Manager Mon-Sat 9am-5pm 1 hour
Ice Creamist Thu-Tue 1pm-8pm 1 hour
Cashier 1 Tue-Sun 9am-5pm 1 hour
Cashier 2 Wed-Mon 1pm-9pm 1 hour
Service Personnel 1 Fri-Wed 9am-5pm 1 hour
Service Personnel 2 Sat-Thu 12pm-8pm 1 hour
Service Personnel 3 Thu-Tue 1pm-9pm 1 hour
Dishwasher 1 Thu-Tue 9am-5pm 1 hour
Dishwasher 2 Fri-Wed 1pm-9pm 1 hour
Guard 1 Tue-Sun Sat: 9am-10pm 1 hour
Tue-Fri and Sun:
5pm-10pm
Guard 2 Sun-Fri 9am-5pm 1 hour
70
TABLE 22
DAY-OFF SCHEDULE
Employees M T W TH F S S
Manager
Ice Creamist
Cashier 1
Cashier 2
Service Personnel 1
Service Personnel 2
Service Personnel 3
Dishwasher 1
Dishwasher 2
Guard 1
Guard 2
-Work Schedule- Day-off
Red White
71
JOB ANALYSIS
This is the process wherein the operation manager/ supervisor gathers and analyzes
information about the content and manpower requirements of the job as well as the
environment in which jobs are to be performed.
Job Descriptions and Qualifications
Job description is a broad, general, and written statement of a specific job, based on the
findings of a job analysis. It generally includes duties, purpose, responsibilities, scope, and
working conditions of a job along with the job's title, and the name or designation of the
person to whom the employee reports. A statement of employee’s characteristics and
qualification required for satisfactory performance of defined duties and tasks comprising a
specific job or function.
The following are the employees or personnel needed in the business with their
corresponding basic functions, duties and responsibilities and qualifications needed:
Position: MANAGER
Job title: Manager
Job Description:
 The manager assess the needs of a department and make the decision making, including
hiring of employee to meet those needs.
 Manage, direct, and control the operation of the business.
 Responsible for the utilization of the traditional resources of men, materials, money and
72
machines.
 Reports monthly results of operation of the business.
 Has an experience in food related industry/business.
Job Qualification:
 At least 25 years old.
 Must be a graduate of any four year business course.
 Must be able to work professionally, flexible and has an outgoing character.
 Must have at least 4 year work experience in any supervisory or managerial position.
Duties and Responsibilities:
 It is the Manager’s duty to supervise and coordinate all the activities.
 Must determine the resources required for the purposed of production.
 Maintains quality service by enforcing quality and customer service standards, analyzing
and resolving quality and customer service problems; identifying tends; recommending
system improvements.
 Suggest new policies and modification in order to reform the nature of the work.
Position: CASHIER
Job title: Cashier
Job Description:
 In charge of receiving payment of the customers and issuing of receipts.
 To maintain all the records and files of the day-to-day requirements..
73
Job Qualification:
 Female
 Must be honest.
 At least college level.
 Good communication skills.
 Must have knowledge about customer service practices.
 Must be knowledge in computer.
 Must have a background in basic accounting.
 Accepts payments from the customer.
 Handling all the cash transaction of the business.
 Encodes financial records.
 Calculate discounts.
 Counts money, give change and issues receipts to the customers.
Position: ICE CREAMIST
Job title: Ice Creamist
Job Description:
 Responsible in making of ice cream.
Job Qualification:
74
 25 to 40 years old. Male or Female.
 Must have at least 2 years experience in making ice cream.
 Willing to work under pressure.
 Able to attend various seminars.
 Measures exact ingredients for making the ice cream.
 Maintains food hygiene.
 Prepare the necessary items for menu and catered events.
Position: SERVICE PERSONNEL
Job title: Service Personnel
Job Description:
 Organize and supervise their assign station with a view of providing fast and efficient
services.
Job Qualification:
 Male or Female.
 Must be able to communicate to customers with a good and conduct manner.
 Must be cheerful and lively.
 Able to stand/work in a long period of time.
 Can work under pressure.
 Can handle different attitude of customers.
75
 To respond to customer needs promptly and professionally.
 Responsible in cleaning of tables and chairs.
 Responsible of opening and closing the business.
 Maintain the cleanliness of the entire premise.
Position: DISHWASHER
Job title: Dishwasher
Job Description:
 Provide a clean and safe kitchen are as well as clean utensils and equipment.
Job Qualification:
 18 to 30 years old.
 Male or Female.
 At least high school graduate.
 Must be able to work fast.
 Must possess positive attitude.
 Can work under pressure.
 Wash and store all tableware and kitchenware.
 Keep dish room clean and organize.
 Closes the kitchen properly and follows the closing checklist for kitchen station.
76
 Performs other related duties as assign by the manager.
 Handle tableware to prevent breakage and loss.
Position: SECURITY GUARD
Job title: Guard
Job Description:
 Responsible of ensuring the safety of customers, employees and employer within the
premise.
Job Qualification:
 At least 25 to 30 years old, Male.
 Must be a licensed security gurd.
 No criminal record.
 Must have basic training course that covers crowd control and ethics.
 Maintain and monitor safety standards.
 Require employees to show their bags when entering and leaving the premise.
HIRING AND TRAINING
We are using some recruitment processes as following: 1. Friend to friend: We recruit people
by preference of our employees in this method. 2. Applications: We recruit candidate on the
application basis by selecting favorable candidates in this method. 3. Through Mail: In this
process candidate can directly send job application through E-mail to our HR department.
77
In the training process we are using two methods. First, In house: In which we are
giving training to our employee on the running work who already employed. Second,
Outhouse: In this process training given to our new employees who are newly recruited we
send them training agencies.
The owner has the right to hire and fire employees in the business provided that it is
inconformity with the rules and regulations formulated by the company and which is not
contrary to law. The company hires employees if they best fitted in the qualifications
imposed/required. As such the owner has the right to fire employees in a justifiable way
especially if certain regulations and rules are being violated.
The following are the valid grounds for the company to dismiss or terminate an
employee:
 serious misconduct;
 wilful disobedience;
 gross and habitual neglect of duty;
 fraud or breach of trust;
 Commission of a crime or offense against the employer, his family or
representative and other similar causes.
Authorized grounds for termination are the following:
 installation of labor-saving devices;
 redundancy;
 retrenchment to prevent losses;
78
 closure and cessation of business; and
 disease / illness
An employer shall observe procedural due process before terminating one’s
employment. The following are the components of procedural due process as provided by
law:
A. In a termination for just cause, due process involves the two-notice rule:
a) A notice of intent to dismiss specifying the ground for termination, and giving said
employee reasonable opportunity within which to explain his or her side;
b) A hearing or conference where the employee is given opportunity to respond to the charge,
present evidence or rebut the evidence presented against him or her;
c) A notice of dismissal indicating that upon due consideration of all the circumstances,
grounds have been established to justify termination.
B. In a termination for an authorized cause, due process means a written notice of dismissal
to the employee specifying the grounds at least 30 days before the date of termination. A
copy of the notice shall also be furnished the Regional Office of the Department of Labor and
Employment (DOLE) where the employer (ihttp://blr.dole.gov.ph/frequently-asked-
questions/61-termination-of-employments located.)
ORGANIZATIONAL POLICIES
Organizational policies are formulated in order to attain proper order in the business and to
be able to promote equality among employees. It is consists or working policies which

79
stipulates what have to be done and what are not to be done during working periods. Right
working procedures, right conducts and necessary sanctions are enumerated. Hiring and
firing policies are also included in this section which enumerates the summary of basis for
hiring and grounds for terminating an employee.
WORK POLICIES
All employees are expected to observe sanitation within the parlor shop. All employees must
wear proper uniform and ID. They are also expected to assist and handle customers with
utmost care and respect. Arising problems must be reported directly to the manager and
supervisor. Employees are also expected to have correct knowledge and understanding of
parlor shop rules to ensure customer and employee safety at all times.
 Management Disciplinary Actions and sanctions
Unintentional or intentional violations of the management rules and regulations
shall be reported directly to the management. Any destruction or damages of
management properties, facilities and equipment, the violator shall compensate the actual
damages he or she has incurred.
 Absent Without Leave (AWOL)
Failure to file leave application within the prescribed period which is three days
(3) prior to intended leave, the employee’s absence shall be considered unauthorized,
hence, be disapproved by the management office. Unauthorized/disapproved leave means
outright deduction from the salary and may be a ground for disciplinary action. When the
employee is continuously absent without an approved leave for at least thirty (30)
80
working days, the employee shall be considered on absence without official leave
(AWOL) and shall be separated from the service or dropped from the rolls without prior
notice.
 Late/Tardiness
Late or tardiness in times of working hours (fifteen (15) minutes per day, three
times a month for at least two consecutive months during the year) the following
sanctions shall be imposed when committed:
 First Offense- Reprimand
 Second Offense- Suspension of Thirty (30) Days
 Third Offense- Dismissal from service
 Minimum wage
The amount is determined per region per industry by the Regional Tripartite
Wage and Productivity Boards. It will vary from one region to another.
 Overtime pay in excess of eight hours a day
States that the work rendered of an employee in the excess of the prescribe eight
hours shall be considered as Overtime Work. Overtime rate shall be 40 php per overtime
work.
81
 Service incentive leave of seven days
An employee must have at least rendered 1 year of service to be entitled to an
incentive leave pay of seven (7) days or one (1) week per year.
 Paternity Leave
The proposed project is obliged by law to grant the paternity benefit to all married
male workers whose wife is about to give birth. Seven (7) days with full pay to attend the
needs of a legal wife before, during and after delivery.
 Maternity leave
Maternity leave shall be granted to any pregnant woman employee who has
rendered an aggregate service of at least six months for the last twelve months, maternity
leave of at least two weeks prior to the expected date of delivery and another four weeks
after normal delivery or abortion, with full pay based on her regular or average weekly
wages. Such leave should not exceed 60 days and it is only limited to the first four
deliveries.
 Holiday Pay - Regular employees are entitled to receive Holiday pay for their work
during special and government announced holidays as the ff.
New Year’s Day Maundy Thursday Good Friday
Black Saturday Easter Sunday Labor Day
Independence Day National Heroes Day
82
Bonifacio Day Christmas Holidays Rizal Day
 Employee Benefit
The researchers believe that it is important and ethical for the proposed project to
take care of the welfare of its employees by giving them the benefits that would help
improve and assist their lives during and after their service in the camp.
The proposed project must ensure these following benefits:
a. Social Security System, this system aims to protect its member for when they are
unable to work such as sickness, disability, maternity, old age and death, or other
contingencies not stated but will result to loss of income or results to a financial
burden.
b. Retirement benefit
This is granted when an employee retires from work upon reaching the retirement
age of 55 to 60 years old established in the collective bargaining agreement or other
applicable employment contract.
c. Philippine Health Insurance
It is a medical insurance company of the Philippines. All employees are required
to be contributors of this service. Members are given health and hospitalized subsidies
should they or a dependent be hospitalized.
83
d. 13th month pay
All Filipino employees are entitled to a year-end bonus equivalent to one-month
salary regardless of the nature of their employment.
PARLOR SHOPS POLICIES
General Policies
Customer Service: We want to be home to the WOW experience! This means we
want every individual that passes through our door to feel as though they have had the best
experience possible. So we need to greet every customer as they come in the door, or during
busy times, as they reach the counter to be served. This is done by: 1) saying hello, 2) asking
if: they would like to sample a particular product, they have ever been to our store before, or
what super-premium flavor they would like today, 3) up-selling which will be trained, 4)
asking if there is a specific anything else you could get for them today (i.e. can I get you a
pint for later…), 5) let them know the total with the word please at the end of the sentence
(i.e. your total today is P45.57 please), 6) tell them their specific change, 7) thanking them
for coming in and remembering to come back for a special, promotion, or the next time they
are craving their favorite flavor. You will have specific training and re-training on how to do
this with bonuses and incentives to keep up the good work!!
Management and Employee Relations: The Tipsy Beer Ice Cream Parlor
management team is here to help, listen, guide, train, and evaluate your skills as an
employee. We do want to know you as individuals and be there for you as your life
progresses. In doing so we recognize there will be times that conversations need to be had on
84
a personal level, you as an employee needs to ask permission of the manager to have the
conversation in that tone because it is a business and we need to make sure that the level of
the conversation is understood at the onset. The management team has the right to set rules
and policies within the store to help its overall progression as seen by themselves and the
upper management team. The management team will be responsible for indicating any
changes in policy through verbal or written communication. Employees are expected to
address any policy or employee concerns with management team members directly. We
want it to be an environment of open and honest communication. We think this is best
facilitated through direct communication with management.
Teamwork: Everyone here is working towards the same goals. We want to make it
an EXCELLENT experience for the customers. We want to have FUN while we are at work.
We want to make MONEY. If we do not work together and help each other out, we will not
succeed in any of these goals.
Communication: There is an FYI Book that at the beginning of every shift you will
be expected to has read from your last shift through your present shift. This should give you
information about policy changes, product changes, schedule changes, customer complaints
as well as praises, and anything else deemed useful by management and other staff. Please
feel free to add appropriate information to this book and if there is a question about the
appropriateness of anything already written or anything you want to write please ask.
Three Strike Rule: Each store has a closing list, which has a set of standards
associated with how the items included need to be accomplished every evening. You will be
trained on how each item is to be done and then work with a buddy for several shifts to re-
85
enforce all the items that you learned. After your training period, you will be expected to
live up to the standards. We understand that occasionally things cannot be done completely,
we need documentation of what is not done and why. Items not documented and not
completed properly are considered a violation. If you receive three violations in one evening,
it will result in one strike. After your second strike, you will be re-trained on the items not
accomplished properly. After the third strike, you will be terminated. Strikes are
accumulated over a month period.
Phone Use: Phones within the store are to be used for work purposes only. These
purposes include but are not limited to: placing orders, calling other employees to cover
shifts, answering customer questions, letting customers know about flavors or promotions,
calling about rides home at the end of the evening, and asking questions of management
staff. The phone should not be answered if you are helping a customer. The answering
machine should be checked within a timely fashion and phone calls returned as necessary. If
you need to use the phone about personal business, it may be used during break periods or
after your shift, not otherwise.
Cellular Phone Use: Cell phones should be turned off during the entirety of your
shift with NO EXCEPTIONS. You may use the store phone to check your messages during
a break period but, not before and not after your break.
Safety: If for any reason you feel threatened or unsafe, please contact a member of
the management staff. It does not need to be your direct supervisor if he or she is the person
at issue. Please check to make sure that there are not suspicious characters outside before
you leave. If there are two people working, you MUST leave together. If you are leaving
86
alone and feel unsafe, we suggest that if you have a cell phone you punch in 911 and be
prepared to hit send if there is an issue. If someone comes to rob the place, DO NOT BE A
HERO. Just give them what they want and call 911 after they leave.
Sanitation: Wash your hands, wash your hands, and, oh by the way, WASH YOUR
HANDS. See the additional page entitled: When to Wash Hands… Wear your hat at all
times when you are working.
Accidents and Emergencies: Please report any accident or emergency to a manager.
Also dial 911 when the situation warrants. If it is a situation involving a customer, please
check to make sure they are ok and tell them that you are going to get a manager before
getting a manager. If a manager is not on duty please contact him or her as well as at least
one other member of the management team. See the following page for the accident or
emergency form you will need to fill out.
Salaries and Wages
Employee salaries and wages are based on or above minimum wage following the
rules and regulations stipulated in the labor code, and is based on the number of days the
employee has rendered. The management shall ensure that the salary is fair and just to satisfy
employees’ need. The management shall also ensure the applicability of the employees’
benefits such as the employees’ SSS and PHILHEALTH Insurance.
87
FINANCIAL ASPECTS
General Assumptions
The entity shall adopt the calendar year as its fiscal year for accounting and Tax
-
Purposes
- Timeframe for Financial Statements are projected at 5 years from commencement
of operations
- The project is to be financed partly with equity and loan. Building is financed with
loan.
- The entity shall operate as a Sole Proprietorship subject to the Graduated Individual
Income Tax Table
- A General Inflation Rate of 2.82% of costs will be assumed, based on the 6-year
historical average inflation rate of the Consumers' Price Index
Financial Statement Assumptions

- Demand Analysis
Availment rate of projects are projected using defined Sample Size adjusted by data
gathered from survey respondents and Annualized for Projection.
- Sales
- All Sales are in cash. Sales increases at a rate of 3% per annum.
- Cost of Sales
Cost of Sales increases at an inflation rate of 2.82% per annum.
- Raw Materials Inventory
It is based on the amount of consumption of goods per month as dictated by the
demand of the products.
- Salaries and Wages
Salaries and Wages Cost is generally estimated in compliance with the Local
Minimum Wage Order in Dumaguete City with premium for Management-Level
Employees. Employee Benefits includes SSS, Philhealth, and Pag-ibig.
- Depreciation
Depreciation is uniformly accounted using Straight-line method. The Building is
depreciated for 10 years. All other non-current assets are depreciated for 5 years.
- Advertising
Budgeted Advertising Costs comprise of Printed Materials, Mass Media and
Compensated marketing activities.
- Business Permit and Licenses
Business Permits and Licenses comprise costs of Business Registration,
Accreditation with the appropriate regulatory agency, compliance with safety
measures and annual renewal of such permits.
- Professional Fees
These reflect monthly retainer fees that the proponent may avail with Accredited
Professionals for consultancy services
88
- Utilities
Compose of Utilities (electricy and water) and Telecommunications
- Miscellaneous Cost
Miscellaneous Costs is estimated to be 0.5% of Sales all-in. This amount covers any
cost or provisions that the accountant may have not accounted for (e.g. Gas and Oil,
Commissions).
- Repairs and Maintenance Cost
It is estimated to be 1.5% of Total assets at book value and increases by 1% every
year. The increase of repairs and maintenance indicates its continuous yearly usage.
- Hiring and Training Cost

It is estimated to be 0.2% of Sales all-in. This amount covers any cost or provisions
that may be incurred related to personnel turnovers in a year.
89
TABLE 23
TIPSY BEER ICE CREAM

Income Statement
for the Years Ended December 31
1 2 3 4 5
2018 2019 2020 2021 2022
Sales S3 26,071,110.75 26,853,244.07 27,658,841.40 28,488,606.64 29,343,264.84
Cost of Sales S3 18,777,975.70 19,307,514.62 19,851,986.53 20,411,812.55 20,987,425.66
Gross Profit 7,293,135.05 7,545,729.46 7,806,854.87 8,076,794.09 8,355,839.17
Operating
Costs
Salaries and
S4
Wages 1,102,104.00 1,133,183.33 1,165,139.10 1,197,996.03 1,231,779.51
Depreciation S5 335,315.86 335,315.86 335,315.86 335,315.86 335,315.86
Advertising S6 27,000.00 27,760.50 28,542.42 29,346.37 30,172.95

Business
Permits and
28,000.00 18,788.67 19,317.88 19,862.00 20,421.45
Licenses S7
Professional
S8
Fees 120,000.00 123,380.00 126,855.20 130,428.29 134,102.02
Utilities S9 754,965.04 776,229.89 798,093.69 820,573.33 843,686.15

Supplies
Expense S14 309,325.80 318,048.79 327,017.76 336,239.66 345,721.62
Repairs and
Maintenance
Costs S11 68,281.54 97,036.78 112,379.38 114,309.35 102,826.68
Hiring and
Training
Expense S15 52,142.22 53,706.49 55,317.68 56,977.21 58,686.53
Miscellaneous
Operating
130,355.55 134,266.22 138,294.21 142,443.03 146,716.32
Costs S10
Total Operating
Costs 2,927,490.01 3,017,716.52 3,106,273.19 3,183,491.13 3,249,429.10
Earnings Before
Other Expenses
4,365,645.03 4,528,012.94 4,700,581.67 4,893,302.95 5,106,410.07
and Other Income
Finance Cost 135,544.26 108,435.41 81,326.56 54,217.70 27,108.85

EBT 4,230,100.77 4,419,577.53 4,619,255.12 4,839,085.25 5,079,301.22
Income Tax (Benefit) S13 1,159,030.23 1,215,873.26 1,275,776.54 1,341,725.58 1,475,376.39

Net Income
(Loss) 3,071,070.54 3,203,704.27 3,343,478.58 3,497,359.68 3,603,924.83
90
TABLE 24

Balance Sheet
as of December 31
0 1 2 3 4 5
2017 2018 2019 2020 2021 2022
Assets:
Current Assets:
Cash S1 145,237.45 9,728,330.04

3,253,987.40 6,421,241.29 13,189,362.12 16,757,023.37
Raw Materials
S3 1,543,395.26
Inventory 1,543,395.26 1,543,395.26 1,543,395.26 1,543,395.26 1,543,395.26
Total Current Assets

1,688,632.71 4,797,382.66 7,964,636.56 11,271,725.30 14,732,757.39 18,300,418.63
Non-Current Assets
(net): S5
Building 1,308,703.20
1,869,576.00 1,682,618.40 1,495,660.80 1,121,745.60 934,788.00
Machinery and
613,091.29 245,236.52 122,618.26 -
Equipment 490,473.03 367,854.77
Dining
Furnitures and
128,700.00 77,220.00 51,480.00 25,740.00 -
General 102,960.00
Fixtures
Total Non-Current
1,605,419.72
Assets 2,611,367.29 2,276,051.43 1,940,735.57 1,270,103.86 934,788.00
Total Assets
4,300,000.00 7,073,434.10 9,905,372.13 12,877,145.02 16,002,861.25 19,235,206.63
Liabilities:
Current
Liabilities:
Premiums
S4 13,741.89 14,129.41 14,527.86 14,937.55
Payable 13,365.00
Utilities
S9 64,685.82 66,507.81 68,381.11 70,307.18
Payable 62,913.75
Total Current
- 78,427.72 80,637.22 82,908.97 85,244.73
Liabilities 76,278.75
Non-Current Liabilities:
Loans Payable 747,830.40 373,915.20 -

1,869,576.00 1,495,660.80 1,121,745.60
Total Liabilities 828,467.62 456,824.17 85,244.73
1,869,576.00 1,571,939.55 1,200,173.32
Owner's Equity:
P, Capital
2,430,424.00 5,501,494.54 8,705,198.81 12,048,677.40 15,546,037.07 19,149,961.90
Total Liabilities and
Equity 4,300,000.00 7,073,434.10 9,905,372.13 12,877,145.02 16,002,861.25 19,235,206.63
91
TABLE 25

Statement of Cash Flows
for the Years Ended December 31
2018 2019 2020 2021 2022

1 2 3 4 5
Net Income (Loss) 3,071,070.54 3,203,704.27 3,343,478.58 3,497,359.68 3,603,924.83
add: Depreciation 335,315.86 335,315.86 335,315.86 335,315.86 335,315.86
Interest
add back: Payment 135,544.26 108,435.41 81,326.56 54,217.70 27,108.85
increase
add: in Salaries Payable 13,365.00 376.89 387.52 398.45 409.69
increase
add: in Utilities Payable 62,913.75 1,772.07 1,821.98 1,873.30 1,926.07
Cash Flows from Operations 3,618,209.41 3,649,604.50 3,762,330.50 3,889,164.99 3,968,685.29
Cash Flows from Investing - - - - -
Financing Activities
deduct: Loans Payment (509,459.46) (482,350.61) (455,241.76) (428,132.90) (401,024.05)

- - - - -
Cash Flows from Financing (509,459.46) (482,350.61) (455,241.76) (428,132.90) (401,024.05)

Net Cash Flows for The Period 3,108,749.95 3,167,253.89 3,307,088.75 3,461,032.09 3,567,661.24
Add: Cash, Beginning 145,237.45 3,253,987.40 6,421,241.29 9,728,330.04 13,189,362.12
Cash, End 3,253,987.40 6,421,241.29 9,728,330.04 13,189,362.12 16,757,023.37
92
TABLE 26
Schedule 1 (Capital Financing )
Initial Investment Financing
Building 1,869,576.00 Equity Loan
Machinery and Equipment 613,091.29

Dining Furnitures and
General Fixtures 128,700.00 57% 43%
2,430,424.00 1,869,576.00
Inventory 1,543,395.26
Total Cash Layout, Year 0 4,154,762.55
Initial Investment by Annual

Owner 4,300,000.00 Interest Rate 7.25%
Estimated Cash on Hand, Interest
Year 0 145,237.45 Expense 135,544.26
Principal
Amortization 373,915.20
Annual
Amortization 509,459.46
Loan Amortization Schedule

Principal at
Interest for Principal Annual Balance after
Beginning of
Year the Year Amortization Amortization Amortization
Year 1 1,869,576.00 135,544.26 373,915.20 509,459.46 1,495,660.80
Year 2 1,495,660.80 108,435.41 373,915.20 482,350.61 1,121,745.60
Year 3 1,121,745.60 81,326.56 373,915.20 455,241.76 747,830.40
Year 4 747,830.40 54,217.70 373,915.20 428,132.90 373,915.20
Year 5 373,915.20 27,108.85 373,915.20 401,024.05 -
Interest Expense is computed at 7.25% p.a based on Diminishing Balance of Principal Loan at beginning
of the year. The interest rate is based on the BPI Ka-negosyo term loan with 4-5 years term.
93
TABLE 27
SCHEDULE 2 (DEMAND
ANALYSIS)
Note 1: Annual Customer
Projection (See Table 11)
Frequency of
Annual
Customers in Annual
Sample Size Percentage Projected Customers Projected
visiting the Factor
Customers
business
78
Everyday 399 19.55% 365 28,472
3-4 times a
147
week 399 36.84% 208 30,574
103
Once a week 399 25.82% 52 5,357
71
Once a month 399 17.79% 12 852
100% 65,255
Willingness to Patronize the
Business (see table 6) 93.98%
Total Projected Customers-
annual 61,326
Total Projected Customers-per day
168
Note 2: Preference of Customers on type of flavor in percentage (See table 8)
FLAVORS FREQUENCY Percentage

Chocolate 139 34.84%
Vanilla 104 26.07%
Butter 71 17.79%
Mocha 85 21.30%
399 100%
Note 3: Preference of Customers on size of serving per flavor in percentage (See

table 8 and 12) Percentage
of Flavor
Size of Serving Frequency Percentage Preference PREFERENCE
per
16%
Chocolate Scoop/Cone 179 45% 34.84%
a Pint 134 34% 34.84% 12%
Gallon 86 22% 34.84% 8%
per
12%
Vanilla Scoop/Cone 179 45% 26.07%
a Pint 134 34% 26.07% 9%
Gallon 86 22% 26.07% 6%
per
8%
Butter Scoop/Cone 179 45% 17.79%
94
a Pint 134 34% 17.79% 6%

Gallon 86 22% 17.79% 4%
per
10%
Mocha Scoop/Cone 179 45% 21.30%
a Pint 134 34% 21.30% 7%
Gallon 86 22% 21.30% 5%
100%
Beer Ice
Cream
Per Day
Preference To annualize
Projected *Selling
Size of (See table 8, the Per Day
FLAVORS Customers Price (See Total Sales
Serving 12 and Note Projected
(see Note Table 20)
3) Customers
1)
per
16%
Chocolate Scoop/Cone 168 90.00 365 539,672.97
12%
a Pint 168 360.00 365 2,649,303.69
8%
Gallon 168 1,440.00 365 7,064,809.84
per
12%
Vanilla Scoop/Cone 168 56.50 365 415,793.50
9%
a Pint 168 225.00 365 1,241,861.10
6%
Gallon 168 899.00 365 3,307,950.02
per
8%
Butter Scoop/Cone 168 78.00 365 382,677.20
6%
a Pint 168 312.00 365 1,148,031.60
4%
Gallon 168 1,248.00 365 3,061,417.60
per
10%
Mocha Scoop/Cone 168 86.00 365 527,407.68
7%
a Pint 168 346.00 365 1,485,327.21
5%
Gallon 168 1,385.00 365 4,246,858.34
26,071,110.75
95
TABLE 28
SCHEDULE 3 (SALES and COST OF SALES)
YEAR 1 2 3 4 5
Sales Value (See

summary in demand
analysis) 26,071,110.75 26,071,110.75 26,853,244.07 27,658,841.40 28,488,606.64
Inflation increase 1 1.03 1.03 1.03 1.03
Total Sales for the
Year 26,071,110.75 26,853,244.07 27,658,841.40 28,488,606.64 29,343,264.84
Cost of Sales 18,777,975.70 19,307,514.62 19,851,986.53 20,411,812.55 20,987,425.66
Gross Profit 7,293,135.05 7,545,729.46 7,806,854.87 8,076,794.09 8,355,839.17
YEAR 1 2 3 4 5
Cost of Sales 18,777,975.70 19,307,514.62 19,851,986.53 20,411,812.55 20,987,425.66
Inflation increase 1 1.0282 1.0282 1.0282 1.0282
Beer Ice Cream

Costing
Per Day To annualize the
Preference *Cost per
Projected Per Day
FLAVORS Size of Serving (See table 8, 12 Serving (See Total Sales
Customers (see Projected
and Note 3) Table 20)
Note 1) Customers
per
168 16% 64.29 365 539,672.97
Chocolate Scoop/Cone
a Pint 168 12% 257.15 365 1,892,412.34
Gallon 168 8% 1,028.60 365 5,046,432.92
per
168 12% 40.09 365 295,044.12
Vanilla Scoop/Cone
a Pint 168 9% 160.37 365 885,143.40
Gallon 168 6% 641.48 365 2,360,382.40
per
168 8% 55.75 365 273,516.08
Butter Scoop/Cone
a Pint 168 6% 223.00 365 820,548.23
Gallon 168 4% 892.00 365 2,188,128.60
per
168 10% 61.86 365 379,380.90
Mocha Scoop/Cone
a Pint 168 7% 247.45 365 1,062,266.52
Gallon 168 5% 989.80 365 3,035,047.21
18,777,975.70
96
Cost of Sales (Yr1) 18,777,975.70

Working Days 365
Daily Order Value 51,446.51
Multiplier- Monthly 30
Monthly Safety
Stock of the Beer
Ice Cream 1,543,395.26
Ingredients
97
TABLE 29
Schedule 4 (Salaries and Wages)

1 2 3 4 5 6
Salaries
1,102,104.00 1,133,183.33 1,165,139.10 1,197,996.03 1,231,779.51 1,266,515.70
Payable @
Year-end
13,365.00 13,741.89 14,129.41 14,527.86 14,937.55 105,542.97
(accrued
December)
Factor of
Inflation 1.0282 1.0282 1.0282 1.0282 1.0282 1.03
Night Total
Differential Annual
Employer and Employee Share of the Benefits
per shift (2 Salaries
Night
Monthlay hrs ND) No. of Annual and Wages
Position Differential
rate (25% of Months Rate
per Month
basic Total
SSS Philhealth Pag-Ibig
hourly (Annual)
rate)
Manager
12
8,410.50 100,926.00 11,340.00 2,400.00 2,400.00 16,140.00 117,066.00
12
Ice Creamist 8,925.00 107,100.00 12,000.00 2,400.00 2,400.00 16,800.00 123,900.00
12
Cashier (1) 6,793.50 81,522.00 9,360.00 2,400.00 2,400.00 14,160.00 95,682.00
12
Cashier (2) 6,793.50 81,522.00 9,360.00 2,400.00 2,400.00 14,160.00 95,682.00
Service
12
Personnel 1 6,793.50 81,522.00 9,360.00 2,400.00 2,400.00 14,160.00 95,682.00
Service
12
Personnel 2 6,793.50 81,522.00 9,360.00 2,400.00 2,400.00 14,160.00 95,682.00
Service
12
Personnel 3 6,793.50 81,522.00 9,360.00 2,400.00 2,400.00 14,160.00 95,682.00
Dishwasher
12
1 6,793.50 81,522.00 9,360.00 2,400.00 2,400.00 14,160.00 95,682.00
Dishwasher
12
2 6,793.50 81,522.00 9,360.00 2,400.00 2,400.00 14,160.00 95,682.00
12
Guard 1 6,793.50 81,522.00 9,360.00 2,400.00 2,400.00 14,160.00 95,682.00
12
Guard 2 6,793.50 81,522.00 9,360.00 2,400.00 2,400.00 14,160.00 95,682.00
Total
941,724.00 107,580.00 26,400.00 26,400.00 160,380.00 1,102,104.00
*Night Differential= additional 25% from the basic rate per hour, applicable on 10pm to
6am working hours
98
TABLE 30
Schedule 5 (Depreciation)
Dining
Machinery
Furniture
Item Building and TOTAL
Equipment and General
Fixtures
Estimated
613,091.29
Acquisition Cost 1,869,576.00 128,700.00 2,611,367.29
Useful Life- in
Years 10 5 5
Annual
335,315.86
Depreciation 186,957.60 122,618.26 25,740.00
*See lists on the technical
aspect on page 36.
Assets at Book
value
Year 0 1 2 3 4 5
Building 1,869,576.00 1,682,618.40 1,495,660.80 1,308,703.20 1,121,745.60 934,788.00

Machinery and
Equipment 613,091.29 490,473.03 367,854.77 245,236.52 122,618.26 -
Dining
Furniture and
General
Fixtures 128,700.00 102,960.00 77,220.00 51,480.00 25,740.00 -
Total
5,222,734.58 4,552,102.86 3,881,471.15 3,210,839.43 2,540,207.72 1,869,576.00
*Straighline method is used in computing
depreciation
99
TABLE 31
Schedule 6 (Advertising Costs)
Year 1 2 3 4 5 6
Annual Budget 27,000.00 27,760.50 28,542.42 29,346.37 30,172.95 31,022.83

Factor of
Inflation 1.0282 1.0282 1.0282 1.0282 1.0282 1.0282
Advertising
Budget
Printed 7,000.00
Mass Media 20,000.00
Annual Budget 27,000.00
100
TABLE 32
Schedule 7 (Business Permits and Licences)
1 2 3 4 5
Annual Budget 28,000.00 18,788.67 19,317.88 19,862.00 20,421.45

Factor of
Inflation 1.0282 1.0282 1.0282 1.0282 1.0282
Permit
Breakdown Budget
Registration
23,000.00
Local Taxes 1,500.00
Fire Safety 2,000.00
Sanitary 1,500.00
28,000.00
Cedula 500.00 Community Tax Certificate

Brgy Clearance 500.00
Building Permit 10,000.00 One Time Payment
Books of
Accounts and Doc
Stamps 800, 500.00 Journals, Ledgers, Petty Cash Vouchers, Doc Stamps
Official Receipts 3,500.00 25 Booklets at any Accredited BIR Printer
Mayor's Permit 2,500.00
Certificate of Certification of registration from the movie and television review and
Registration 5,000.00 classification board (MTRCB)
Liaison Expenses 500.00 Processing, Out-of-Pocket and Travelling Costs
23,000.00
Annual VAT 500.00

Registration Fee- Ref. Section 19- Article RA 9337
DTI 500.00
Liaison Expenses 500.00
1,500.00
101
TABLE 33
Schedule 8 (Professional Fees)
1 2 3 4 5
Annual Budget 120,000.00 123,380.00 126,855.20 130,428.29 134,102.02

Factor of
Inflation 1.0282 1.0282 1.0282 1.0282 1.0282
Retainer Fee Monthly Functions

Basic Tax Compliance (2550,1601C,1601E,1701,SAWT,RELIEF)
Maintenance of Books of Accounts, Payroll Duties and
Remittances, Bank Reconciliations, Vouchers and Bookkeeping
Accountant 5,000.00
Notarial, Contract Review, Drafting of Board Resolutions,
Legal 5,000.00 Consultancy
Monthly
Budget 10,000.00
No. of Months 12.00

Annual Cost-
PF 120,000.00
102
TABLE 34
Schedule 9 (Utilities Budget)

1 2 3 4 5
Utilities 754,965.0 776,229.8

798,093.69 820,573.33 843,686.15
4 9
Portion Payable at
Year-end 62,913.75 64,685.82 66,507.81 68,381.11 70,307.18
Factor of
Inflation 1.0282 1.0282 1.0282 1.0282 1.0282
Monthly Budget
Electricity 58,913.75 See breakdown below

See breakdown
Water 1,000.00 below
Telecommunications 3,000.00 Globe MyBusiness Plan 2999
Total (Monthly) 62,913.75

No. of Months 12
Total (Annual) 754,965.04
Power Consumption
KWH POWER
WATTAG Running OPERATIN CONSUME RATE PER COST-
UNITS E Time G DAYS D KWH ANNUAL
Soft serve ice cream
machine 2 1600 24 365 28032 10.3165 289,192.13
Water dispenser 1 580 12 365 2540.4 10.3165 26,208.04
Display freezer 1 526 24 365 4607.76 10.3165 47,535.96
Commercial freezer 2 101 24 365 1769.52 10.3165 18,255.25
Blender 3 300 12 365 3942 10.3165 40,667.64
Air conditioner 2 800 12 365 7008 10.3165 72,298.03
CCTV 2 40 24 365 700.8 10.3165 7,229.80

Automatic Hand
Dryer 2 1800 12 365 15768 10.3165 162,670.57
Computer 2 250 12 365 2190 10.3165 22,593.14
Generator 1 2000 1 365 730 10.3165 7,531.05

Estimated Annual Power
Cost 706,965.04
Div. by No. of Months / 12

Estimated Monthly Electric
Bill 58,913.75
Water Consumption- Dumaguete City Water
103
District**
DCWD Maximum Unit Price- Categorized Limit

(21-30cm3) 33 pesos
Maximum Categorized Consumption 25 cu.m
Projected Consumption-month 825.00 pesos
Provision 175.00 pesos
Most Reasonable Estimate- Monthly Water Bill 1,000.00 pesos
104
TABLE 35
Schedule 10 (Miscellaneous Costs

Estimate)
1 2 3 4 5
Sales 26,071,110.75 26,853,244.07 27,658,841.40 28,488,606.64 29,343,264.84

MCR* 0.5% 0.5% 0.5% 0.5% 0.5%
Misc.
Cost 130,355.55 134,266.22 138,294.21 142,443.03 146,716.32
*MCR- Miscellaneous
Cost Rate
TABLE 36
Schedule 11 (Repairs and Maintenance

Estimate)
1 2 3 4 5
Assets 4,552,102.86 3,881,471.15 3,210,839.43 2,540,207.72 1,869,576.00

RMR* 1.5% 2.5% 3.5% 4.5% 5.5%
RM
cost 68,281.54 97,036.78 112,379.38 114,309.35 102,826.68
*RMR- Repairs and Maintenance Rate

Increases by 1% every
year
105
TABLE 37
Schedule 12 (Inflation Rate Calculation- Consumers' Price Index)
year Inflation Rate

2012 3.2 %
2013 3 %
2014 4.1 %
2015 1.4 %
2016 1.8 %
2017 3.4 %
16.9 %
6 yrs
Average 2.82 %
Factor of Inflation 1.0282
psa.gov.ph
106
TABLE 38
Schedule 13 (Income Tax- Individual)
1 2 3 4 5
EBT 4,230,100.77 4,419,577.53 4,619,255.12 4,839,085.25 5,079,301.22
Exemption - - - -
Taxable
Income 4,230,100.77 4,419,577.53 4,619,255.12 4,839,085.25 5,079,301.22
- Lower Limit (800,000.00) (800,000.00) (800,000.00) (800,000.00) (2,000,000.00)

Excess over
= LL 3,430,100.77 3,619,577.53 3,819,255.12 4,039,085.25 3,079,301.22
Variable
* Rate 30% 30% 30% 30% 32%
= Variable Tax 1,029,030.23 1,085,873.26 1,145,776.54 1,211,725.58 985,376.39
+ Fixed Tax 130,000.00 130,000.00 130,000.00 130,000.00 490,000.00
= Total Tax 1,159,030.23 1,215,873.26 1,275,776.54 1,341,725.58 1,475,376.39
Amount of Net Taxable Income Rate
Over But Not Over
P250,000 0%
P250,000 P400,000 20% of the Excess over P250,000
P400,000 P800,000 P30,000 + 25% of the Excess over P400,000
P800,000 P2,000,000 P130,000 + 30% of the Excess over P800,000
P2,000,000 P8,000,000 P490,000 + 32% of the Excess over P2,000,000
P8,000,000 P2,410,000 + 35% of the Excess over P8,000,000
107
TABLE 39
Schedule 14 (Supplies Costs)
1 2 3 4 5
Annual Budget 309,325.80 318,048.79 327,017.76 336,239.66 345,721.62
Factor of Inflation 1.0282 1.0282 1.0282 1.0282 1.0282

*See list of supplies in technical aspect on page 58 and
59.
Office Supplies 170,795.40
Kitchen Supplies 138,530.40

TOTAL ANNUAL BUDGET FOR
SUPPLIES 309,325.80
108
TABLE 40
Schedule 15 (Hiring and Training Costs Estimate)
1 2 3 4 5
Sales 26,071,110.75 26,853,244.07 27,658,841.40 28,488,606.64 29,343,264.84

HTR* 0.2% 0.2% 0.2% 0.2% 0.2%
Hiring and
Training Cost 52,142.22 53,706.49 55,317.68 56,977.21 58,686.53
*HTR- Hiring and Training Rate
109
TABLE 41
FINANCIAL RATIOS 1 2 3 4 5
2018 2019 2020 2021 2022
Liquidity
Current
Assets 4,653,860.66 7,671,075.24 10,823,893.55 14,126,304.78 17,535,534.05
Current Current
: Liabilities
Ratio 78,748.75 80,967.37 83,248.49 85,593.89 88,005.35
Current
Ratio 59.10 94.74 130.02 165.04 199.26
Quick
Assets 3,110,465.40 6,127,679.97 9,280,498.29 12,582,909.52 15,992,138.79
Quick Current
: Liabilities
Ratio 78,748.75 80,967.37 83,248.49 85,593.89 88,005.35
Quick
Ratio 39.50 75.68 111.48 147.01 181.72
Profitability
Net
Income 2,925,078.54 3,053,595.30 3,189,136.53 3,338,665.18 3,445,417.14
Return Net
: Revenues 26,071,110.75 26,853,244.07 27,658,841.40 28,488,606.64 29,343,264.84
on Sales
Return
on Sales 11.2% 11.4% 11.5% 11.7% 11.7%
Net
Income 2,925,078.54 3,053,595.30 3,189,136.53 3,338,665.18 3,445,417.14
Return : Assets
4,300,000.00 6,929,912.10 9,611,810.81 12,429,313.27 15,396,408.64
on Assets
Return
on Assets 68.0% 44.1% 33.2% 26.9% 22.4%
Net
Income 2,925,078.54 3,053,595.30 3,189,136.53 3,338,665.18 3,445,417.14
Return : Equity
2,430,424.00 5,355,502.54 8,409,097.84 11,598,234.37 14,936,899.56
on Equity
Return
on Equity 120.4% 57.0% 37.9% 28.8% 23.1%
Leverage
Debt Total
: Liabilities 1,574,409.55 1,202,712.97 831,078.89 459,509.09 88,005.35
Ratio Total
Assets 6,929,912.10 9,611,810.81 12,429,313.27 15,396,408.64 18,470,322.05
22.7% 12.5% 6.7% 3.0% 0.5%
Equity Total
: Equity 5,355,502.54 8,409,097.84 11,598,234.37 14,936,899.56 18,382,316.70
Ratio Total
Assets 6,929,912.10 9,611,810.81 12,429,313.27 15,396,408.64 18,470,322.05
77.3% 87.5% 93.3% 97.0% 99.5%
110
TABLE 42
Capital Budgeting
Payback Period
No. of Years before total initial cash outlay will be recovered by operations
Net Income Depreciation Cash Inflow Running Total
Operating Cash Flows- Year 1: 2,925,078.54 335,315.86 3,260,394.40 3,260,394.40

Operating Cash Flows- Year 3:
3,189,136.53 335,315.86 3,524,452.39 10,173,757.95
15,951,892.70 1,676,579.29 17,628,471.99 51,559,668.88
Initial Cash Outlay- Year 0: : PHP 4,300,000.00
Total as of Year 4 : 13,847,738.99
Balance to Recover : (9,547,738.99)

Cash Inflows Year 5
: 3,780,733.00
Fraction of Year : (2.53)
Payback Period : 4 plus

(2.53)
Payback Period
: 1.47 Years
111
Capital Budgeting
Net Present Value and Profitability Index

*Hurdle Rate used is at 6% (New legal rate of Interest)
PV PV Cash
Cash Inflow =
* Factor* Inflow
*
Operating Cash Flows- Year 1: 3,260,394.40 0.94339623 = 3,075,843.77
*
Operating Cash Flows- Year 3: * 0.83961928 =
3,524,452.39 2,959,198.19
*
*
14,786,481.56
Total PV- Annual Cash
Inflows 14,786,481.56
less: Initial Cash Outlay 4,300,000.00
Net Present Value 10,486,481.56
Total PV- Annual Cash

Inflows 14,786,481.56
divided
Initial Cash Outlay
by: 4,300,000.00
Profitability Index
3.44
Average Annual Rate of Return
Total Net Income Average Net

No. of Years
(5 Years) Income per year
5
15,951,892.70 3,190,378.54
Average Net Income 3,190,378.54

div.
Investment
by: 4,300,000.00
Average ARR: 74.19%
112
Return on Investment
Total Net Income 15,951,892.70

Investment
4,300,000.00
Average Annual Return 11,651,892.70

Initial Investment
4,300,000.00
Return on Investment (Annual) 271.0%
113
SOCIO ECONOMIC ASPECTS
Aside from the proposed business’ main goal of yielding positive figures for the business to
prosper, the management shall take in consideration the stakeholders of the business. The
stakeholders are those individuals and institutions which creates a direct impact to the
business. This includes other businesses, the government, the community and the
environment as a whole.
As the business prospers, the management then will adapt a certain corporate social
responsibility.
OTHER BUSINESSES
The proposed business involves different and numerous transactions with other existing
businesses. With that, it benefits those businesses through the revenue that they are yielding
as the business closes transactions with them.
GOVERNMENT
By nature, a business is an economic activity. An economic activity enables the government
to collect tax from it. When realized, the business will then be keen in paying taxes to the
government. With that, it benefits the government as it collects taxes from the proposed
business.
COMMUNITY
As an economic activity, the government is able to collect taxes. Taxes are converted into
useful infrastructures and buildings that the community can utilize of. In addition to that, job
114
opportunities will be open for the local people. With that, hired employees of the city get the
chance to earn for a living.
NATURAL ENVIRONMENT
The business is abiding to necessary environment laws of the land. Proper environmental
protection and conservation of our natural resources will be strictly implemented by the
management. Separation of biodegradable, non biodegradable and hazardous waste will be
strictly observed by the business to avoid any unfortunate and unlikely events.
115
CHAPTER III
PROJECT SUMMARY, FINDINGS, RECOMMENDATIONS AND
CONCLUSIONS
RE-STATEMENT OF THE PROBLEM
This study seeks to determine the feasibility of the Tipsy Beer Ice Cream Parlor in North
Road Daro, Dumaguete City, Negros Oriental.
The specific areas that will be considered in the study area are the following:
 Is it financially practicable in terms of management aspect?
 Is the proposed project feasible in terms of financial standpoint?
 Is it suitable and acceptable from socio-economic point of view?
 Is the proposed beer ice cream parlor feasible from the marketing point of view?
 Is the project technically feasible?
FINDINGS
Marketing Aspects
 The business is defined as an ice cream parlor that offers innovative ice creams
flavors that incorporates alcohol to it.
 The products strategy focuses on the novelty of business idea and product. With the
unique product, the business can be differentiated among others.
116
 The prices of the products vary from each flavor. The more complex the ice cream
flavor is, the higher the price.
 The business will be located in Daro, Dumaguete City where there is a lesser
concentration of direct and indirect competitors.
 As for the promotions of the business, the researchers utilized sales promotion and
advertising through print and internet.
 A business logo, printed material design and web page design is formulated in order
to support the promotional activities of the business.
 Survey Results showed that the respondents are favorable with the establishment of
the business. Therefore, there is the presence of the demand for the business.
Management Aspects
 The manpower requirement is readily available in the city given that it is a University
town where a large number students and graduates resides.
 A Project Timetable is devised in order for the proponent to be guided as to the step-
by-step process in putting the business in operation.
 Policies, regulation, and an organizational chart are formulated in order for
employees to be guided as to the scope and limitations of their job.
Technical Aspects
 The products of the business are beer inspired ice creams. In addition, the business
also offers sandwiches, burgers, and other desserts and delicacies.
 A service and production process for the business is made to make it more systematic.
 The list of machines, and equipments are included and determined for the business to
use.
117
 A site development plan and costing of materials is devised so that the proponent will
get a view as to what will the business lay out look like and how much will it cost.
Financial Aspects
 As projected, the business will yield positive figures in the financial statements.
 Financial ratios are workable and realistic as well.
Socio-Economic Aspects
 The proposed business will help generate opportunities for a business to business
transaction. This suggests that other business will be benefited as well.
 The project will be a contributor to the increase of income of the government through
the payments of taxes and other fees.
 The business helps generate job opportunities for the local people.
 The proposed project will then adhere to environmental regulations through proper
waste segregation.
CONCLUSIONS
With the findings provided above, the following conclusions are made:
1. The proposed business is feasible in the marketing perspective
2. Tipsy Beer Ice Cream Parlor is practicable in the management aspect.
3. The proposed business is technically realistic.
4. The business is feasible in the financial aspect.
5. If to be established, the business is socio-economically acceptable.
118
RECOMMENDATIONS
With regards to the information gathered and the conclusions formulated found the
proposed project feasible, the following recommendations are made:
 The business shall include the development of new ice cream flavors that uses
Filipino flavors and drinks.
 The management needs to widen their area by using outdoor benches, and tables in
order to accommodate more customers.
 The business is recommended to develop group or family ice cream packages in order
to entice customers that are in groups.
 The researchers would like to recommend the management to include a catering
service that is made to offer a huge variety of its products during parties and other
special occasions.
 Corkage Fees are to be paid for additional outside food.
119
APPENDIX A
TRANSMITTAL LETTER
COLLEGE OF BUSINESS ADMINISTRATION

FOUNDATION UNIVERSITY
DUMAGUETE CITY
June 30, 2017
Dear Respondent,
We are a group of students from Foundation University taking up Bachelor of Science in Business
Administration. As part of our subject curriculum about the Feasibility Study, we are conducting a
feasibility entitled “Establishment of TIPSY BEER ICE CREAM PARLOR in North Road Daro,
Dumaguete City, Negros Oriental “
We have chosen you as one of the respondents of this study. We would like to ask a little time to
answer this survey questionnaire. Your cooperation and participation is a great help and contribution
to determine the success of our project.
Rest assured that all information gathered from you will be held confidential.
Thank you for your cooperation.
Respectfully yours,
Jay Ann Acabal Cris Allaine D. Foncardas
Sheila Mariz R. Quisel Jeany Villegas
Approved by: Noted by:
Dr. LigayaMae T. Concepcion Dr. Charlotte V. Carino

Adviser Dean, CBA
120
APPENDIX B
SURVEY QUESTIONNAIRE
A Questionnaire on the Establishment of

“Tipsy Beer Ice Cream Parlor” in North Road Daro, Dumaguete City
Negros Oriental
Name: (optional) __________________________Age: _____
Address: _________________________________Gender: __
INSTRUCTION: Please put a check (✓ ) mark to the answer that corresponds your personal feelings
towards the questions.
Tipsy Beer Ice Cream blend the magic of artisanal ice cream with the mystery of a perfectly craft
beer. Each variety of flavors clocks in at just 5% alcohol and below by volume (abv) or equivalent to
a light beer.
How much is your monthly income?

[ ] less than 5,000
[ ] 5,000 – 10,000
[ ] 10,001 – 15,000
[ ] 15,001 – 20,000
[ ] 20,001 – 30,000
[ ] Over 30,000
1. Have you tried to taste beer ice cream?
[ ] Yes
[ ] No
2. If beer ice cream is on the market do you want to try or buy it? (If no, don’t proceed.)
[ ] Yes
[ ] No
3. What is your purpose of buying beer ice cream?
[ ] Personal Consumption
[ ] Buy and Sell
[ ] Presents
[ ] Others, specify:_______________________
121
4.What flavor do you prefer with the beer ice cream?

(We offer only these flavors because we don’t want to mask the natural taste of the beer.)
[ ]Chocolate
[ ] Vanilla
[ ]Butter
[ ] Mocha
5.Which alcohol strength would you prefer for the beer ice cream?
[ ] 5%
[ ] Between 4.5 and 5%
[ ] Between 4 and 4.5%
[ ] Between 3.5 and 4%
[ ] Between 3 and 3.5%
[ ] Below 3%
6.Where do you prefer to purchase the beer ice cream? (Check as many as applicable)
[ ] Supermarkets
[ ] Local store
[ ] Ice cream outlet
[ ] Restaurants
[ ] Convenience store
[ ] Mini mart
[ ] Others, specify:_________________________
7.How frequent do you like to purchase beer ice cream?
[ ] Everyday
[ ] 3-4 times a week
[ ] Once a week
[ ] Once a month
[ ] Others, specify:________________________
8.Which sizes of beer ice cream do you prefer to purchase?
[ ] Scoop/ Cone
[ ] Pint
[ ] Half gallon
9. What are the factors do you consider in buying beer ice cream? (Check as many as applicable)
[ ] Price
[ ] Quality
[ ] Service
[ ] Reputation
[ ] Experience
[ ] Flavor
[ ] Shop location
[ ] Others, specify:________________________
122
APPENDIX C
LEGAL REQUIREMENTS
Business Permit
123
124
BIR Application for Registration Form
125
126
PAG-IBIG Members Contribution Form (front page)
127
PAG-IBIG Members Contribution Form (back page)
128
PAG-IBIG Specimen Signature Form
129
SSS Employer Registration Form (front page)
130
SSS Employer Registration Form (back page)
131
SSS Employment Report
132
SSS Personal Record Form
133
SSS Specimen Signature Card
134
PHILHEALTH Membership Form
135
Fire Safety Certificate
Republic of the Philippines

DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
BUREAU OF FIRE PROTECTION
OFFICE OF THE MUNICIPAL FIRE MARSHAL
DUMAGUETE CITY FIRE STATION
Dumaguete, Negros Oriental
FIRE SAFETY INSPECTION CERTIFICATE
Date:
TO WHOM IT MAY CONCERN:
By virtue of the provisions of RA 9514 otherwise known as the Fire Code of the
Philippines of 2008 the application for ____________________________owned and
managed by __________________________ (Name of Owner/Representative)with postal
address at ________________, Negros Oriental, Philippines is hereby granted this FIRE
SAFETY INSPECTION CERTIFICATE after said building or occupancy has been duly
inspected for fire safety with the finding that it has substantially complied with the fire
safety and protection requirements of the Fire Code of the Philippines of 2008 and its
Implementing Rules and Regulations.
This certificate is issued on condition that all Fire Code provisions now adopted, or
shall thereafter be adopted, shall continue to be complied with.
This certification is valid for BusinessPermit ________________.

(State if for application of Permit or Business
Permit)
Violation of Fire Code provisions shall ipso facto cause this certificate null and void,
and shall hold the owner of the building liable to the penalties provided for by the said Fire
Code.
RECOMMEND APPROVAL:
FO3 JOSUE A ALCALA

Chief Fire Safety Enforcement Section
APPROVED BY:
SFO4 RICHARD W CALUNOD

CITY FIRE MARSHA
136
Sanitation Permit
137
Building Permit
138
Mayor’s Permit
139
APPENDIX D
Comments and Suggestions from the Respondents
 Keep it up! I really want to try it.
 TRY!
 I rarely heard about beer ice cream, but giving it a pinch of flavor seems to have an
interesting taste experience.
 Since I do not taste that yet, I would say that it nice and good product.
 I want to eat beer ice cream kasi nga hindi pa ako nakatikim ng beer ice cream.
 I just want to try the beer ice cream. That’s all.
 You better have free taste.
 Before establishing this shop please conduct a free taste. Choose a better location and
create a great standard.
 Free taste! 
 Beer Ice Cream is a unique kind of flavor for an ice cream this is cool :D
 I think your products will be more interesting if you’re going to put some twist on it
like adding more flavors and put some attractive labels, well your products have a
potential on market. Good luck and keep it up!
 I think this kind of business won’t click to the market because aside that it contain
alcohol which is not good for children, not all people who love ice cream who love
alcohol. Now a days specially during summer children love to eat ice cream, ice
cream that don’t have alcohol. SORRY.
140
DOCUMENTATION
141
APPENDIX E
CURRICULUM VITAE
Name: Jay Ann Acabal

Address: Dr. V Locsin St. Dumaguete City
Gender: Female
Age: 24
EDUCATIONAL BACKGROUND
Tertiary Education
School: Foundation University
Address: Dr. Meciano Road, Dumaguete City
Year Graduated:
Awards and Affiliations:
Secondary Education
School: Francisco P. Felix Memorial National High School
Address: Cainta, Rizal
Year Graduated:2012-2013
Primary Education
School:Kabisig Elementary School
Address: Cainta,Rizal
Year Graduated: 2008-2009
142
CURRICULUM VITAE
Name: Cris Allaine D. Foncardas

Address: MRH2 Balugo, Dumaguete City
Gender: Male
Age: 20
Tertiary Education
Year Graduated:
Secondary Education
School: Negros Oriental High School
Address: Kagawasan Avenue, Dumaguete City
Primary Education
School: Balabag Elementary School
Address: Valencia Negros Oriental
143
CURRICULUM VITAE
Name: Sheila Mariz R. Quisel

Address: Tapon Norte, San Jose, Negros Oriental
Gender: Female
Age: 24
Tertiary Education
Address:
Year Graduated:
Secondary Education
School: Negros Oriental High School
Address: Kagawasan Avenue, Dumaguete City
Awards and Affiliations: None
Primary Education
School: Tapon Norte Elementary School
Address: Tapon Norte, San Jose, Negros Oriental
144
CURRICULUM VITAE
Name: Jeany S. Villegas

Address: Balayagmanok, Valencia, Negros Oriental
Gender: Female
Age: 23
Tertiary Education
Year Graduated:
Secondary Education
School: San Pedro Academy
Address: Valencia, Negros Oriental
Primary Education
School: Valencia Central Elementary School
Address: Valencia, Negros Oriental
145

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A Feasibility Study of Establishing Tipsy Beer Ice Cream Parlor…

BACKGROUND OF THE STUDY

high quality service experience.

the business leading to create new innovations and discoveries.

NAME OF THE PROJECT

products offered in the business.

MAP OF NEGROS ORIENTAL SHOWING THE CITY OF DUMAGUETE

LOCATION OF THE PROJECT IN BARANGAY DARO OF DUMAGUETE CITY

Location of the Project

NATURE OF THE PROJECT

make the availability of our store more convenient to our customers.

business name ABQ Affordable Residential Cleaning Services at Albuquerque, New

business through cash.

OBJECTIVE OF THE STUDY

Oriental. The following objectives are:

 To determine how the target market respond to the proposed project.

the potential market.

 To measure the competitiveness of the prospect project in the business of the

 To determine whether the said project is feasible in the aspects of marketing,

technical, management, financial, and socio-economic.

STATEMENT OF THE PROBLEM

North Road Daro, Dumaguete City, Negros Oriental.

 Is it financially practicable in terms of management aspect?

 Is the proposed project feasible in terms of financial standpoint?

 Is it suitable and acceptable from socio-economic point of view?

 Is the project technically feasible?

SIGNIFICANCE OF THE STUDY

1. To guide the researcher’s proponent businessman in making the best decision

will likely be a good opportunity.

4. To the advancement of the city of Dumaguete in terms of their livelihood industry.

SCOPE AND LIMITATIONS

respondents have the buying power.

places like Dumaguete for more accessible and popular exposures.

above who are residing in Dumaguete City.

old and above who are residents of Dumaguete City.

DATA GATHERING PROCEDURE

hundred thirty one thousand three hundred seventy-seven (131, 377).

population of age groups.

each category rated according to the total population.

SAMPLE SIZE PER BARANGAY

Name of Place Population Computation Sample Size

Bagacay 9, 862 9, 862/131,377x399 30

Bajumpandan 6, 178 6, 178/131,377x399 19

Balugo 3,452 3,452/131,377x399 10

Banilad 8,850 8,850/131,377x399 27

Bantayan 5,042 5,042/131,377x399 15

Batinguel 9,333 9,333/131,377x399 28

Cadawinonan 5,549 5,549/131,377x399 17

Calindagan 7,535 7,535/131,377x399 23

Camanjac 4,397 4,397/131,377x399 13

Candau-ay 7,509 7,509/131,377x399 23

Cantil-e 4,265 4,265/131,377x399 13

Daro 6,580 6,580/131,377x399 20

Junod 6,900 6,900/131,377x399 21

Looc 4,717 4,717/131,377x399 14

Mangnao- Canal 3,932 3,932/131,377x399 12

Motong 2,260 2,260/131,377x399 8

Piapi 6,053 6,053/131,377x399 18

Poblacion 6,803 6,803/131,377x399 21

Pulantubig 3,333 3,333/131,377x399 10

Tabuctubig 1,704 1,704/131,377x399 5

Taclobo 9,742 9,742/131,377x399 30

Talay 4,593 4,593/131,377x399 14

Total 131, 377 399