Final Manuscript Black Pearl Coffee Jelly

Republic of the Philippines
North Eastern Mindanao State University

Tandag City, Surigao del Sur
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
COLLEGE OF BUSINESS AND MANAGEMENT
BLACK PEARL COFFEE JELLY
A Feasibility Study
Presented to
The Faculty of the College of Business and Management
NORTH EASTERN MINDANAO STATE UNIVERSITY – Main Campus
In Partial Fulfilment
Of the Requirement for the Degree
Bachelor of Science in Business Administration Major
in Financial Management
Avila, Daisy O.
Llano, Chrisvelina S.
Reyes, Julius M.
Sabandal, Gerelyn M.
Serrano, Jessica A.
January 2023
1
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
APPROVAL SHEET
This feasibility study entitled “BLACK PEARL COFFEE JELLY” prepared and
submitted by Chrisvelina S. Llano, Daisy O. Avila, Gerelyn Sabandal M., Jessica A.
Serrano, and Juluis M. Reyes, is hereby recommended for approval and acceptance.
SUZETTE L. JOSOL, PhD BM

Research Adviser
Approved as a requirement for the degree of Bachelor of Science in Business
Administration Major in Financial Management by the oral examination panel with a rating
of______.
PANEL OF EXAMINERS
SUZETTE L. JOSOL, PhD BM JIRAH B. CURADA

Member Member
JENNILYN C. DOLORIEL, MBA

Chairman
Accepted and approved fin fulfilment for the degree of Bachelor of Science Major
in Financial Management.
January 2023 ERMIE LUX L. MATILDO, DBA, DM

Dean of College of Business and Management
2
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
ACKNOWLEDGMENT
The researchers are using this opportunity to express their deepest gratitude to
everyone who supported in accomplishing this Feasibility Study. The researchers are
thankful for their aspiring guidance, valuable criticism and advice.
First and Foremost, to Almighty God for giving endless blessings throughout the
process of their study, by giving them strength and wisdom to accomplish this study
successfully.
To their family, for invaluable moral and financial support, unconditional love and
for being an inspiration in writing this study.
To Dr. Suzette L. Josol their adviser, for the valuable advices and giving the
support during the whole period of the study, and especially for the patience and guidance
during the writing process of the manuscript.
To Dr. Suzette L. Josol, Jennilyn C. Doloriel, MBA, and Ms. Jirah B. Curada, the
members of the panel, for their meaningful advice that guide them for the better results
of the study.
To the respondents of the said study who willingly shared their time to answer the
questions that the researchers needed for the study.
3
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
DEDICATION
This feasibility study is wholeheartedly dedicated by the researchers to their
beloved parents, who have been their source of inspiration and strength throughout the
process of making this study. Their continuous moral, spiritual and financial support has
helped them to accomplish this study.
The researchers also dedicated this feasibility study to the Almighty God, for His
guidance and for giving them good health to be able to carry out this study. Without Him,
this study will not be successful.
Furthermore, the researchers dedicated this study to Dr. Suzette L. Josol, their
research adviser for his tremendous effort and patience to help them to better understand
the key points of this study.
And lastly, to their classmates and friends for the encouragement that motivate
them to accomplish this study.
4
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Executive Summary
Black Pearl Coffee Jelly is a cold coffee beverage producer that offers a delicious
coffee-based drink made of coffee-flavored jelly cubes with a twist of black tapioca pearls.
This product would not only give them a sense of satisfaction for each sip that they would
take but it can also help students to stave off their tiredness and keep them awake and
focused throughout the day.
“Coffee Break” is the name of the business. The proponents come up with this
name to serve our valued customers a delicious and delightful cold drink during their
break time or leisure time and help them get through their busy days with our product.
The proposed business will be located near the campus of North Eastern Mindanao State
University, Tandag City where it can easily be accessible of the target consumers as its
primary target market are the students.
This is a general partnership type of organization which is owned by five people
with a P200,000.00 starting capital. Coffee Break is expected to break even within the
two years of operations. The business is also expected to be profitable although it will
struggle at the 1st year but it can easily cope up on the succeeding years.
5
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
TABLE OF CONTENTS
PAGE
COVER PAGE 1
APPROVAL SHEET 2
ACKNOWLEDGEMENT 3
DEDICATION 4
EXECUTIVE SUMMARY 5
TABLE OF CONTENTS 6
CHAPTER I - INTRODUCTION 8
Background of the Study 8
Objective of the Study 10
Statement of the Problem 11
CHAPTER II - DESCRIPTION OF THE BUSINESS 12

Overview of the Business 12
Vision and Mission Statement 13
Goals and Objectives of the Business 13
CHAPTER III - MARKETING ASPECTS 15

Marketing Analysis 15
Demand/Supply Gap Analysis 15
Target Market 17
Geographic Area 18
Market Demographics 19
Marketing Strategies 20
Economic Condition Analysis 23
Competitive Condition 23
Business Environment 24
CHAPTER IV - MANAGEMENT ASPECTS 27

Form of Ownership 27
Organizational Structure 28
Personnel Qualification, Functions, and Responsibilities 29
Compensation and Benefits Matrix 30
6
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Project Time Table 31
CHAPTER V - TECHNICAL ASPECTS 32

Product Description 32
Manufacturing/Production Process/Production Schedules 34
Raw Materials, Utensils, Supplies, and Equipment 35
Project Perspective and Project Site 38
CHAPTER VI - FINANCIAL ASPECTS 40

Capital Requirements and Strategy 40
Project Sales Forecast 40
Sources of Financing 41
Financial Statements 42
Financial Ratio Analysis 46
CHAPTER VII - CONCLUSION AND RECOMMENDATIONS 49
REFERENCES CITED 52
54
APPENDICES
7
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
CHAPTER I
INTRODUCTION
Background of the Study
Food and beverage business has become a well-known business and it has
increased its rate in the business sector. Nowadays even amidst the pandemic and the
crisis people are very much inclined towards consuming trendy food and different
beverages. Coffee is one of the most widely consumed beverages in the world (Ridder,
2022). It is a valued commodity and a central element in the economies of many countries.
Filipinos are one of the biggest consumers of coffee, they regularly consume this
beverage each morning during break time and even after office hours. The proponents
came up with the idea of introducing an innovative product fit to the taste of Filipinos which
we called “Black Pearl Coffee Jelly”.
Filipinos consume nearly as much coffee as Americans every year and produce
62,000 metric tonnes of green beans, but they also consume 100,000 metric tonnes of
coffee per annum. While more people are visiting coffee shops, the country’s preferred
type of coffee drink is instant or soluble coffee (Macdonnell, 2022). According to Evelyn
Laviña of the Agriculture Undersecretary for High-Value Crops as cited by Agoot, 2018
millennials are driving the coffee market in the Philippines. She says that they’re willing
to pay up to 100 pesos for a cup of coffee, with American brands being their top choice.
8
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
A registered dietitian Andrea Dunn, RD said that coffee is a source of nutrients, including
B vitamins, potassium and riboflavin (Cleveland Clinic, 2020). Moreover, the protein of
Gelatin is vital for healthy skin, bones, hair and tendons. Gelatin can reduce inflammation
in the muscle tissue and helps to recover faster than an injury. It is also known to aid
digestion and can improve the appearance of your skin and joint-related problems (News
On 6, 2020). While, tapioca is a good source of iron. Iron is an essential component of
hemoglobin, a protein that carries oxygen to all parts of the body (Adcox, 2019). Based
on these market trends and facts of the coffee industry, Filipinos are definitely a nation of
coffee lovers. These statements also different authors have ignited the interest of the
proponents to offer people with a delicious and delightful drink which contains nutrients
that our body needs.
People nowadays are always on the rush, especially students and office worker's.
These kinds of customers always look for something that is close and takes less time to
prepare in order for them to go back to whatever it is they are doing; some have troubles
in keeping themselves awake at work or in class. Being sleepy can affect one's
productiveness and his/her ability to focus on something. To solve this problem, some
people settle for energy drinks sold at nearby sari-sari stores, but these kinds of drinks
gives side effects that bring danger to the body. Because of this, the proponents thought
of a simple yet helpful product. The Black Pearl Coffee Jelly is a delicious and delightful
drink which can be a solution for the problems. Moreover, in our country’s climate, many
9
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
people choose to buy cold beverages that will cool them down. Black Pearl Coffee Jelly
is a cold drink that will match the hot weather in our country.
This feasibility study is created for the purpose of the proponents to serve people
with a thirst quenching bitter-sweet drink. Black Pearl Coffee Jelly is unique product that
would not only attract the interest of customers, but also give them a sense of satisfaction
in every sip that they would take while relaxing or having a conversation with their friends
or love ones. Also, by introducing this product to the market would also benefit not just
the consumers but helps the Filipino farming industry in the country as well as they will
be encouraged.
Objectives of the Study
This study is driven by the aim of the researchers in finding out the viability of the
proposed business, Black Pearl Coffee Jelly.
The objectives are as follows:
1. To determine the demographic profile of the respondents in terms of age, sex,
academic program, and monthly allowance.
2. To determine the level of demand in terms of product, price, place, and promotion.
3. To determine the feasibility of the proposed business.
10
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Statement of the Problem
1. What is the demographic profile of the respondents in terms of:
1.1 Age;
1.2 Sex;
1.3 Academic program;
1.4 Monthly allowance?
2. What is the level of demand of the proposed business in terms of:
2.1 Product;
2.2 Price;
2.3 Place; and
2.4 Promotion?
3. What plan of action may be proposed as an output of the study?
11
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
CHAPTER II
DESCRIPTION OF THE BUSINESS
Overview of the Business
“Coffee Break” is the name of the business. The proponents come up with this
name to serve our valued customers a delicious and delightful cold drink during their
break time or leisure time and help them get through their busy days with our product.
This product can boost their energy and keep them awake and focus throughout the day.
The enterprise will be located near the campus of North Eastern Mindanao State
University, Tandag City since our target customers are primarily the students of the said
school.
In a stressful and hectic schedule of students, Black Pearl Coffee Jelly would be
the best drink for them. This product would not only give them a sense of pleasure for
every sip that they would take but it can also stave off their tiredness and keep them
awake and focused throughout the day. Also, with excellent quality of product and efficient
customer services, we can assure that consumers will be satisfied and enjoy our product.
12
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Vision Statement
To become one of the best and leading coffee beverage producers not just in
Tandag City and in the entire Province of Surigao del Sur but across the Philippines with
a dedication to exceed customers’ satisfaction.
Mission Statement
To serve our customers a delicious and delightful coffee beverage that is not only
affordable but also give them a sense of satisfaction for every sip that they would take.
With the aim of providing our customers the best quality of product and excellent serves.
Goals and Objectives of the Study
The business aims to become one of the best and leading coffee beverage
producers not just in Tandag City and in the entire Province of Surigao del Sur but across
the Philippines. In establishing the business, following goals and objectives want to be
achieved:
GOALS
 To generate more profit each year.
13
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
 To become a leading coffee beverage producer in Tandag City and across the
country.
 To become the most popular coffee beverage producer domestically.
OBJECTIVES
 To gain profit and provide return of investment to the investors.
 To meet customers’ satisfaction by providing a great taste of product at an
affordable price.
 To properly re-invest a percentage of net income to ensure future expansion.
14
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
CHAPTER III
MARKETING ASPECTS
This chapter contains the marketing aspect of the propose business. The
marketing aspects will cover the Market Analysis which includes the following: Demand
Analysis, Supply Analysis, Target Market (Customer Profile), Geographic Area, Market
Demographics, and Marketing Strategies; and the Economic Condition Analysis which
includes the following; Competitive Condition, and the Business Environment.
A. Market Analysis
1. Demand Analysis
The love for coffee of the Filipinos continues to grow as the year goes by. The
proponents believe that the growing demand of coffee is a great business opportunity.
Nowadays, millennials are much inclined with popular foods and beverages. This product
will surely love by the target consumers as most Filipinos are coffee lover.
15
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Table 1. Demand Analysis
Do you like coffee drinks?

Indicator Frequency Percentage Rank
Yes 152 79.58 1
No 39 20.42 2
Total 191 100
How often do you purchase a beverage?
Once a week 96 50.26 1
Twice a week 39 20.42 3
Thrice a week 48 25.13 2
Others, please specify 8 4.19 4
Total 191 100
What is the factor do you prefer when buying a drink?
Quality 45 23.56 2
Taste 90 47.12 1
Price 41 21.47 3
Brand 15 7.85 4
Total 191 100
Are you willing to try Black Pearl Coffee Jelly?
Yes 156 81.68 1
No 35 18.32 2
Total 191 100 Rank
What do you think about a Coffee Jelly with Black Tapioca Pearls?
Very interesting 103 53.92 1
Interesting 72 37.70 2
Not interesting 16 8.38 3
Total 191 100 1
16
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
The table above shows that out of 191 respondents there are 152 (79.58%)
respondents who like coffee drinks and 96 (50.26%) of the respondents’ responded that
they purchase a beverage once a week. Most of them answered taste as one of the factor
they consider when buying a drink with 90 (47.12%). While, there are 156 (81.68%) of the
respondents who are willing to try Black Pearl Coffee Jelly and 103 (53.92%) are very
interested of the product.
2. Supply Analysis
The supply of raw materials and equipment can easily found in Tandag City since
it is available in grocery stores and supermarket. The proponents will find materials and
equipment at least cost through searching and comparing items from these different
suppliers of goods.
3. Target Market (Customer Profile)
The target market of the proposed business are the students and employees of
North Eastern Mindanao State University. The proponents decided to choose this target
market because these individuals have the accessibility and convenience to the location
of the business.
17
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
4. Geographic Area
The proposed location for the business will be near the campus of North Eastern
Mindanao State University, Tandag City where it can easily be accessible of the target
consumers.
Table 2. Geographic Analysis
Do you think putting a Black Pearl Coffee Jelly Store near the campus of North
Eastern Mindanao State University effective?
Yes 93 48.69 1
Maybe 90 47.12 2
No 8 4.19 3
Total 191 100
Will you be willing to come and visit Black Pearl Coffee Jelly Store near the campus of
North Eastern Mindanao State University?
Yes 121 63.35 1
Maybe 60 31.41 2
No 10 5.24 3
Total 191 100 Rank
The table above portrays the frequency and percentage of the respondents’
responses to the survey questionnaire in the indication the location of the proposed
business. Based on the results, 93 (48.69%) of the respondents answered yes to the
question of effectiveness of being near the school of NEMSU. Most of the respondents
18
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
also answered yes with a total of 121 (63.35%) to the question of their willingness to come
and visit the store near the campus.
5. Market Demographics
The proposed business will focus on providing delightful and thirst quenching cold
drink to students, professional, young adults and adults between the ages of 18 and
above.
Table 3. Market Demographics
Age Frequency Percentage Rank

18-25 183 95.81 1
26-33 4 2.09 2
34-41 2 1.05 3
42 and above 2 1.05 3
Sex Frequency Percentage Rank
Male 88 46.07 2
Female 103 53.93 1
Academic Program Frequency Percentage Rank
College of Business and Management 75 39.27 1
College of Teacher Education 20 10.47 4
College of Arts and Sciences 69 36.13 2
College of Engineering, Computer
22 11.52 3
Studies and Technology
NEMSU Employee 5 2.61 5
Monthly Allowance Frequency Percentage Rank
Below P1,000.00 53 27.75 2
P1,001.00 - P1,500.00 98 51.31 1
P1,501.00 - P2,000.00 28 14.66 3
P2,001.00 and above 12 6.28 4
19
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Based on the table, most of the respondents are aged 18-25 with a total of 183
(95.81%) and most of them are female with 103 (53.93%). It also shows that most of the
respondents are from the College of Business and Management with 75 (39.27%). In
terms of monthly allowance, many of them answered P1,001.00-P1,500.00 with a total of
98 (51.31%).
6. Marketing Strategies
The main marketing strategy of our firm focuses in getting customers to spend
more and often because of the fairly priced, quick, convenient and quality service
refreshments our business offers. With these strategies in mind, the proponents believe
that selling this product with excellent service in an ambient atmosphere will helps in
building a strong base of loyal customers.
20
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Table 4. Marketing Strategies

How would you like to know information and updates of our product?
Social Media 87 45.55 1
Posters 13 6.81 4
Flyers 17 8.90 3
All of the above 74 38.74 2
Total 191 100
Which promotion method does it make you to buy a product?
Advertising 51 26.70 2
Sales promotion 47 24.61 3
Personal Selling 93 48.69 1
Total 191 100
Which method of sales promotion do you think Black Pearl Coffee Jelly to push
sales?
Flash sales 63 32.98 1
Coupons 47 24.61 3
Limited-time freebies 58 30.37 2
Contents and giveaways 23 12.04 4
Total 191 100
What online platform do you want us to be visible?
Facebook 153 80.53 1
Instagram 30 15.71 2
Twitter 7 3.66 3
Others, please specify 1 1.00 4
Total 191 100
The table above displays the frequency and percentage of the result of the survey
on the indicator of promotion. Based on the result, out of 191 respondents there are 87
21
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
(45.55%) answered social media to the question as to how they would like to know
information and updates about the product. A 93 (48.69%) of the respondents have
responded to the indicator personal selling and 63 (32.98%) of them also responded to
the indicator flash sales. Further, majority of them want Facebook as the online platform
to be used in promoting the product with the total of 153 (80.53%).
Do you consider the price before buying a product?

Yes 181 94.76 1
No 10 5.24 2
Total 191 100
If yes, how much do you usually spend to buy drinks?
50 pesos 138 72.25 1
60 pesos 29 15.18 2
70 pesos 16 8.38 3
80 pesos and above 8 4.19 4
Total 191 100
How much you are willing to spend to buy drinks?
50 pesos 139 72.77 1
60 pesos 25 13.09 2
70 pesos 16 8.38 3
80 pesos and above 11 5.76 4
Total 191 100
What size and price do you prefer to buy?
12 ounces at 50-60 pesos 153 80.10 1
16 ounces at 70-80 pesos 38 19.90 2
22 ounces at 90-100 pesos - -
Total 191 100
22
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
The table above displays the frequency and percentage of the result of the survey
on the indicator of pricing. According to the result, 181 (94.76%) of the respondents
responded that they consider price before buying a product. Out of 191, there are 138
(72.25%) of the respondents answered that they usually spend 50 pesos for drinks and
139 (72.77%) of the respondents also responded that they are willing to buy the product
at 50 pesos. While, most of them choose 12 ounces at 50-60 pesos to the indicator of
their preferred size and price for the product.
B. Economic Condition Analysis
1. Competitive Condition
The competition of the coffee beverage industry is intense in the marketing
environment today. Local, regional and international competitors comprise the biggest
competitors, have penetrated the market and are well-run and established industries.
Likewise, the challenges that business may face will be the product itself because of
customer’s buying habits resulting in turn-over problems.
The business, though new, finds its opportunity in the way of new product offering.
Since, the product is not yet introduced in the located area, it would catch the attention of
target consumers and will be curious about the taste of the product. The product itself is
unique and will surely enjoy by customers whether they are a coffee lover or not.
23
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Moreover, its competitive edge can also be found in terms of taste and price with high
standard of quality.
2. Business Environment
Business environment cover all the factors which may affect the organization and
its operation. In establishing the business, organization should determine this factors in
order to manage the risks it involves.
POLITICAL
Political factors can impact organization and its operation in many ways. Firms
should follow the rules and regulations in order avoid consequences. In establishing Black
Pearl Coffee Jelly will guarantee that the firm is following all the guidelines of the
government. The organization also needs to anticipate future legislation and adjust to
possible changes accordingly.
ECONOMY
All businesses are affected by the dynamic economic environment conditions
prevalent in the market. Hence, the firm will make sure to prioritize the needs and wants
of the customers.
24
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
SOCIAL
Changing patterns of employment and consumer behaviour are some of the social
constraints on the business activities. To keep great employees on board, the
management should offer good benefits package and comply with all workers’
compensation requirements in order to meet their needs. As to the changing patterns of
consumer behaviour, the business should intensify marketing strategies in order to
increase its opportunities in creating and delivering customer value. The business should
understand the values of the consumers; this will provide more success in marketing
campaigns, increase in sales, achieving sustainable competitive advantage and might as
well strengthening harmonious relationship with the customers through delivering and re-
enforcing their value effectively and efficiently.
TECHNOLOGY
On the manufacturing floor, timing is everything especially when it comes to the
use of technology in the production. Being left behind in the advancement of technology
would greatly affect business performance which leads to unproductivity of the
operations. In that case, investing machinery for the production will be the probable
solution to strategically solve the problem. With the use of machinery, it helps the
business increase the level of production, reduce costs, raise profit, save time and labour,
increase productivity labour and improve quality of the product.
25
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
ENVIRONMENT
The business must develop a set of leading risk indicators that is forward looking
and based on continuous monitoring and analysis of critical resources. Risks must be
match with appropriate remedial measures, such as inventory safety stock, dual sourcing
and substitution of resources at risk. The business should have effective systems across
supply chain to identify and act on early-warning signs. Consultation with the supplier and
customers to investigate new business models must also be taken into account in order
to reduce resource scarcity risk.
LEGAL
The business may face unethical acts detrimental to its suppliers, customers and
the management. It must continue to pursue an image of a good corporate citizen making
every move legal in its engagement.
26
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
CHAPTER IV
MANAGEMENT ASPECTS
The management aspect is one of the important aspect in establishing the business.
To achieve this, management must be able to plan and organize all activities to become
productive and competitive in the industry. This includes the discussion of the overall
organizational system of the proposed business, including the form of ownership,
organizational structure, personnel qualifications, functions and responsibilities,
compensation and benefits matrix, and project timetable.
A. Form of Ownership
The Black Pearl Coffee Jelly is a general partnership type of organization which is
owned by five people specifically Ms. Chrisvelina S. Llano, Ms. Daisy O. Avila, Ms.
Gerelyn Sabandal, Ms. Jessica A. Serrano and Mr. Julius M. Reyes with an initial
investment of P200,000.00. To start the business, each partner will contribute an equal
amount of P40,000 and the profit/losses will be divided equally. The proponents chose
this type partnership to have a proper distribution of profit or loss and to avoid overlapping
of authority. In addition, the cost of creating general partnership is less expensive and
easier to be dissolved as well.
27
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
A. Organizational Structure
Partners/Owners
Manager/Cashier
Production Crew
Figure 1: Organizational Structure
28
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
C. Personnel Qualification, Functions, and Responsibilities
Table 5. Personnel Qualifications, Functions and Responsibilities
Position Duties and Responsibilities Job Qualification
Manager/Cashier  The manager is the one who  Male or Female,

oversee the day to day preferably 23-28
operation of the business.
years of age
Ensures product quality and
efficient service to customers.  With at least one-
 The cashier is in charge of year work
accepting payment and
experience
maintaining adequate change
denominations in the cash  A graduate of
drawer. Bachelor’s degree
 The manager/cashier is also
in business,
responsible for purchasing
raw materials needed in management, or
producing the product and related field.
delivering the product to the
customers.
Production Crew  In charge of preparing the  Male or Female
product before it goes out to  At least 18 years of
the customers.
age
 Ensure quality control of
production including  High School
maintenance of hygiene graduate
standards.
 Monitor and make sure that
there’s always sufficient
stocks of supplies and raw
materials.
29
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
D. Compensation and Benefits Matrix
The working days of the business is from Monday to Saturday with nine (9) hours
of operation daily starting from 8:00 am until 5:00 pm.
Table 6. Compensation Matrix
Position Number of Personnel Monthly Salary Annual Salary
Manager/Cashier 1 P10,000.00 P120,000.00
Production Crew 2 10,400.00 124,800.00
Total 3 P20,400.00 P244,800.00
Table 7. Benefits Matrix
Monthly
Position
Phil Health Pag-Ibig SSS
Manager/Cashier P137.00 P200.00 P850.00
Production Crew 274.00 208.00 892.50
Total P411.00 P408.00 P1,742.50
30
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
B. Project Time Table
Table 8. Project Plan
Activities Oct. Nov. Dec. Jan. Feb. Mar. Apr. May June
Creation of
business plan
Fund Sourcing
Canvassing of
raw materials
and equipment
Registration of
the business
Hiring and
selecting of
personnel
Purchasing of
raw materials
and equipment
Orientation and
training
Start-up of
business
31
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
CHAPTER V
TECHNICAL ASPECTS
This chapter focuses on the discussion of the product details, including the process
of making the product and the activities that the business performs. This include the
materials and equipment that will be used in the daily operations of the business. The
Project Perspective, Project Layout, Project Site and the cost of materials and labor are
also presented in this chapter.
A. Product Description
Coffee drinks are widely consumed beverage around the world because of its
exquisite flavor and aroma which gives people a great array of sensation that comfort
their physical and mental state wonderfully. Black Pearl Coffee Jelly is a delicious coffee-
based drink made of coffee-flavored jelly cubes with a twist of black tapioca pearls. This
product is a good source of energy, mood enhancer, and stress-resistant. Caffeine is a
natural stimulant which improve your mood, increase your energy level and sharpen your
focus. Drinking cold drinks also refreshes and cool down your body, in effect you’ll be less
stressed and relaxed.
32
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Figure 2. Product
33
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
B. Manufacturing/Production Process/Production Schedules
Make the Jelly. Dissolve 1 sachet of gelatin powder in room temperature

of 6 cups of water and 3 tablespoons of sugar and stir to dissolve as well.
Step 1
Next, over medium heat, bring the mixture to almost boiling while stirring
1:
constantly.
Carefully transfer the mixture into glass container. Allow it to cool

Step 2: completely or refrigerate but don’t freeze.
Once set, draw a knife to form vertical line that are about ¼ inch apart,
Step 3: then repeat the motion across, to form cubes.
In a separate container pour 1 pack of all-purpose cream, 1 can of

condensed milk, 2 cups of water and 5 tablespoons of coffee. Then, gently
Step 4: stir everything until combined.
Add some 2 tablespoons of black pearls and 3 tablespoons of jelly in

Step 5: a cup. Then, pour the mixture you make in step 4 about a half of cups.
Once set, the Black Pearl Coffee Jelly is ready to serve!

Step 6:
Figure 3. Flow Chart of the Manufacturing Process of Black Pearl Coffee Jelly
34
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
C. Raw Materials, Utensils, Supplies, and Equipment’s
Table 9. Raw Materials
Particulars Quantity Unit Unit Cost Total Cost
Mr. Gulaman Jelly

7 pack 9.60 P67.20
Powder
Nescafe 21 stick 3.00 63.00
Sugar 1.75 kilo 96.00 168.00
Black Pearl 1.75 kilo 135.00 286.00
Condense 7 can 37.00 259.00
Evaporated Milk 7 can 31.00 217.00
Nestle Cream 7 pack 73.00 511.00
Total P1,521.00
Table 4 shows that the total cost of raw materials for 70 units is P1,521.00 and the
product cost per unit is P21.73.
Table 10. Selling expenses

Plastic cups 70 set 2.00 P140.00

Straw 70 set 0.50 35.00
Stickers 7 pack 20.00 140.00
Total P315.00
35
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Table 5 presents that the total cost of selling expenses for 70 units is P315.00 and
the product cost per unit is P4.50.
Table 11. Kitchen Tools

Containers 1 set P1,500.00 P1,500.00
Whisk 2 piece 38.00 76.00
Measuring spoons and 1 set 49.00 49.00

cups
Stainless steel stockpot 1 set 1,280.00 1,280.00
Mixing bowl 2 pieces 98.00 196.00
Spoon and fork 1 set 69.00 69.00
Ladle 1 set 48.00 48.00
Knife 1 piece 30.00 30.00
Total P3,248.00
Table 12. Equipment

Particulars Quantity Unit Cost Lifespan Depreciation
Ice cube making 1 P3,329.00 5 years P665.80

machine
Refrigerator 1 14,000.00 5 years 2,800.00
Total P3,456.00
36
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Table 13. Overhead Expenses

Particulars Cost per month
Gasul P1,500.00
Utilities 1,600.00
Rental expense 8,000.00
Total P11,100.00
Table 14. Furniture and Fixtures
Particulars Quantity Unit Unit cost Total Cost
Table 2 piece P1,000.00 P2,000.00
Chair 4 piece 300.00 1,200.00
Cabinet 1 set 2,500.00 2,500.00
Total P5,700.00
37
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
D. Project Perspective View and Project Site
Figure 4. Project Perspective View
38
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
The proposed business will be located at Rosario, Tandag City near the school of
North Eastern Mindanao State University since this is the most convenient location for
the target customers.
Figure 5. Project Site/Location
39
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
CHAPTER VI
FINANCIAL ASPECT
This chapter contains the financial aspect of the product such as; Capital Strategy,
Sales Forecast, Sources of Financing, Financial statement and also the financial analysis.
Capital requirements and strategies
The business will be invested equally by the partners, as to partnership agreement,
the partners will be providing a capital amounting of ₱ 40,000.00 each and a total of
200,000 for capital, this will be funding for the purchasing of Furniture and fixtures,
Equipment, Kitchen tools and the start-up cost of sales for estimated of 6 months to
support the starting up of the business, this shall also cover the start-up operating cost,
including the salary and wages of the employees, the overhead expenses and also the
pre-operating expenses of the business.
Project Sales Forecast
Table 15. Sales Forecast

PRODUCT QUANTITY UNIT PRICE DAILY WEEKLY MONTHLY ANNUALLY
BLACK
PEARL
70 PCS ₱50.00 ₱3,500.00 ₱7,500.00 ₱70,000.00 ₱ 840,000.00
COFFEE
JELLY
TOTAL PCS ₱ 70,000.00 ₱ 840,000.00
40
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Source of Financing
The capital will be coming from the partners of the business, they will all equally
contributing an amount of 40,000.00 this may come from, savings, family contribution or
even from a personal loan of the partners, but the business will have no liability in regards
to the loans borrowed by the partners for their respective contribution to the business this
will be personally should be managed by the partners and the business will not serve as
the co-makers this is to minimized the liability of the business that may lead to the
bankruptcy.
Table 16. Capital Contribution
Partners Contribution
Avila, Daisy O. ₱40,000.00
Llano, Chrisvelina s. 40,000.00
Reyes, Julius M. 40,000.00
Sabandal, Gerelyn 40,000.00
Serrano, Jessica A. 40,000.00
TOTAL ₱200,000.00
41
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Financial Statements
The table shows the forecasted Financial Statement of the business for 5 years,
the sales and expenses will increase 10 % annually.
Table 17. Financial Performance

STATEMENT OF FINANCIAL PERFORMANCE
FOR THE YEAR 2023 TO 2027
ACCOUNT TITLES YEAR
2023 2024 2025 2026 2027
Sales ₱840,000.00 ₱924,000.00 ₱1,016,400.00 ₱1,118,040.00 ₱1,229,844.00
Cost of sales 440,748.00 484,822.80 533,305.08 586,635.59 645,299.15
Gross Profit 399,252.00 439,177.20 483,094.92 531,404.41 584,544.85
LESS: EXPENSES
Overhead Expense
Gasul 18,000.00 19,800.00 21,780.00 23,958.00 26,353.80
Utilities 19,200.00 21,120.00 23,232.00 25,555.20 28,110.72
Rental
96,000.00
Expenses
Administrative
Expenses
Manager/Cashier 120,000.00 132,000.00 145,200.00 159,720.00 175,692.00
Production worker 124,800.00 137,280.00 151,008.00 166,108.80 182,719.68
Marketing Expense 3,500.00 3,850.00 4,235.00 4,658.50 5,124.35
Fringe Benefits
SSS 20,910.00 23,001.00 25,301.10 27,831.21 30,614.33
PHIC 4,932.00 5,425.20 5,967.72 6,564.49 7,220.94
PAG-IBIG 4,896.00 5,385.60 5,924.16 6,516.58 7,168.23
Licenses 4,245.00 4,669.50 5,136.45 5,650.10
Pre-operating
4,245.00
expense
Depreciation
4,605.80 4,605.80 4,605.80 4,605.80 4,605.80
Expenses
Net income -₱ 21,836.80 ₱ 82,464.60 ₱ 91,171.64 ₱ 100,749.38 ₱ 111,284.90
42
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Changes in equity
Table 18. Partner’s Equity
STATEMENT OF PARTNER'S EQUITY
AS OF JANUARY TO DECEMBER 2023
Year 1 Year 2 Year 3 Year 4 Year 5

Capital
₱200,000.00 ₱178,163.20 ₱260,627.80 ₱351,799.44 ₱452,548.82
Beginning
Net
(21,836.80) 82,464.60 91,171.64 100,749.38 111,284.90
Income
Total ₱178,163.20 ₱260,627.80 ₱351,799.44 ₱452,548.82 ₱563,833.73
43
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Financial Position
Table 19. Financial Position

STATEMENT OF FINACIAL POSITION
AS OF JANUARY TO DECEMBER 2023
Year
Account Titles 1 2 3 4 5
Assets
Current Asset
Cash ₱ 156,492.00 ₱ 243,562.40 ₱ 339,339.84 ₱ 444,695.02 ₱ 560,585.73
Non-Current Asset
Furniture and
5,700.00 4,560.00 3,420.00 2,280.00 1,140.00
Fixtures
less: Accum. Dept. 1,140.00 1,140.00 1,140.00 1,140.00 1,140.00
Net 4,560.00 3,420.00 2,280.00 1,140.00 -
Equipment 17,329.00 13,863.20 10,397.40 6,931.60 3,465.80
less: Accum. Dept. 3,465.80 3,465.80 3,465.80 3,465.80 3,465.80
Net 13,863.20 10,397.40 6,931.60 3,465.80 -
Kitchen Tools 3,248.00 3,248.00 3,248.00 3,248.00 3,248.00

Total Non-current 21,671.20 17,065.40 12,459.60 7,853.80 3,248.00
Asset
Total Asset ₱ 178,163.20 ₱ 260,627.80 ₱ 351,799.44 ₱ 452,548.82 ₱ 563,833.73
Owner's, Beginning ₱ 200,000.00 ₱ 178,163.20 ₱ 260,627.80 ₱ 351,799.44 ₱ 452,548.82

Capital
Net Income/Loss (21,836.80) 82,464.60 91,171.64 100,749.38 111,284.90
Total Liabilities
and Owner’s ₱ 178,163.20 ₱ 260,627.80 ₱ 351,799.44 ₱ 452,548.82 ₱ 563,833.73
Equity
44
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Cash flow
Table 20. Cash Flow

CASH FLOW
FOR THE FIVE YEAR PERIOD JANUARY 2023- DECEMBER 2027
Cash Flow from Year
Operating Activities
1 2 3 4 5
Cash Inflows:
Cash Received from
₱840,000.00 ₱924,000.00 ₱1,016,400.00 ₱1,118,040.00 ₱1,229,844.00
Customer
Cash Out Flows:
Cost of sales 440,748.00 484,822.80 533,305.08 586,635.59 645,299.15
Pre-Operating Expenses 4,245.00
Licenses 4,245.00 4,669.50 5,136.45 5,650.10
Overhead expenses 133,200.00 40,920.00 45,012.00 49,513.20 54,464.52
Marketing Expense 3,500.00 3,850.00 4,235.00 4,658.50 5,124.35
Administrative Expenses 244,800.00 269,280.00 296,208.00 325,828.80 358,411.68
Fringe Benefits 30,738.00 33,811.80 37,192.98 40,912.28 45,003.51
Total Cash Outflow: 857,231.00 836,929.60 920,622.56 1,012,684.82 1,113,953.30
Net Cash Flow from
(17,231.00) 87,070.40 95,777.44 105,355.18 115,890.70
Operating Activities
Cash Flow from
Investing Activities
Furniture and Fixtures 5,700.00
Equipment 17,329.00
Kitchen Tools 3,248.00
Net Cash Flow from
26,277.00 - - - -
Investing Activity
Cash Flow from
Financing Activities
Owner's Capital 200,000.00
Net Cash Flow from
200,000.00
Financing Activity
Net Changes in Cash 156,492.00 87,070.40 95,777.44 105,355.18 115,890.70
Cash, Beginning 156,492.00 243,562.40 339,339.84 444,695.02

Total Cash
₱ 156,492.00 ₱ 243,562.40 ₱ 339,339.84 ₱ 444,695.02 ₱ 560,585.73
Flow Activities
45
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
FINANCIAL RATIOS:
Liquidity Ratio
Since the business has no projected Liability we can’t compute the liquidity ratios
per formulas.
Profitability Ratio
Table 21. Gross Profit Margin
Year Gross Profit Sales Income Gross Profit Margin

1 ₱ 399,252.00 ₱ 840,000.00 47.53%
2 439,177.20 924,000.00 47.53%
3 483,094.92 1,016,400.00 47.53%
4 531,404.41 1,118,040.00 47.53%
5 584,544.85 1,118,040.00 52.28%
TOTAL ₱2,437,473.39 ₱5,016,480.00 48.59%
Table 22. Profit Margin
Year Net Income Sales Income Net Profit Margin

1 - ₱ 21,836.80 ₱840,000.00 -2.60%
2 82,464.60 924,000.00 8.92%
3 91,171.64 1,016,400.00 8.97%
4 100,749.38 1,118,040.00 9.01%
5 111,284.90 1,118,040.00 9.95%
TOTAL ₱363,833.73 ₱5,016,480.00 7.25%
46
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Asset Utilization
Table 23. Asset Utilization
Year Net Income Asset Asset Utilization

- ₱ 21,836.80 ₱ 178,163.20 -12.26%
2 82,464.60 260,627.80 31.64%
3 91,171.64 351,799.44 25.92%
4 100,749.38 452,548.82 22.26%
5 111,284.90 563,833.73 19.74%
TOTAL ₱ 363,833.73 ₱ 1,806,972.99 20.13%
Break-Even
Table 24. Break-even Point
Year Total Fixed Cost Gross Profit Margin Break-even Point

1 ₱ 21,671.20 47.53% ₱ 45,594.78
2 17,065.40 47.53% 35,904.48
3 12,459.60 47.53% 26,214.18
4 7,853.80 47.53% 16,523.88
5 3,248.00 52.28% 6,212.34
TOTAL ₱ 12,459.60 48.59% ₱ 25,642.67
Payback Period
Table 25. Payback Period
Capital contribution Net Income Payback Period

₱ 200,000.00 ₱ 82,464.60 2.43
47
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Return on Investment
Table 26. Return on Investment
Year Net Income Total Asset ROI

1 - ₱ 21,836.80 ₱ 178,163.20 (12.26)
2 82,464.60 260,627.80 31.64
3 91,171.64 351,799.44 25.92
4 100,749.38 452,548.82 22.26
5 111,284.90 563,833.73 19.74
TOTAL ₱ 363,833.73 ₱1,806,972.99 20.13
48
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
CHAPTER VII
CONCLUSION AND RECOMMENDATION
This chapter presents the conclusion and recommendation for the feasibility study.
Conclusion
Based on the gathered data per the survey conducted the following are the
conclusion as of:
Research Approach
The researchers used a quantitative research approach. The objective is to
measure the statistical data collected through questionnaires using computational
techniques.
1. Based on the result of the study, most of the respondents were 18 to 25 years old,
Female with a monthly allowance of 1,001.00 to 1,500.
2. As to the extent of demand, most of the interested respondents preferred to like the
coffee with a frequency of 152 (79.58%). While, 156 (81.68%) would purchase the Black
Pearl Coffee Jelly. The price that will be offered is P50 per cup with a frequency of 138
(72.25%).
3. As to Place, 121 (63.35%) prefers to be located the stores in the nearby area of
NEMSU.
49
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
4. As to Promotion, 87 (45.55) thinks that social media will be a great avenue to promote
the product.
Feasibility approach
As to Marketing Aspect, the business will be using the social media as marketing
platform for lesser marketing expenses and also to have a wider audience and more
effective method for marketing trend now a days.
As to Management Aspect, The proprietors are in charge of the business
operations, they will manage the whole operational activity of the business which also
cover the decision making, offering new market strategies, hiring competent employees
and also innovating new products to introduce to the marker that will suits their demand.
they also been in charge on the sales on the site and managing orders, for them to
experience field work to analyze the needs and wants of the target market, it is also a
great avenue for the proprietor so that he./she can interact to the customer. Furthermore,
the business will be needing 3 additional workers to help the manager in the operational
basis, this includes: 2 production worker that will be in charge from preparing ingredients
to packaging, and delivery/ sales which will accompany by the manager/cashier in the
site.
As to technical Aspect, the business will be producing the Black Pearl Coffee Jelly.
And will be renting a space in nearby the NEMSU campus.
50
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
As to financial aspect the business will be profitable although it will struggle at the
1st year but it can easily cope up on the succeeding years.
Recommendations
With the above data it is there for recommend the following;
To the Entrepreneurs. It is recommended to entrepreneurs to invest in this kind
of business.
To the Students. It is recommended to purchase this kind of product because it
can boost their energy and keep them awake and focus throughout the day. With this
product it can also help them get through their busy day.
To the Researchers. The proponents recommend to use this study as their guide
and inspire them to make further studies about the proposed business. To the students,
the researchers also recommend to use this study to enrich and deeper their knowledge
in feasibility study.
To the Community. The business can open a job opportunities that can uplift the
living of the residents.
51
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
References
Adcox, M. (2019). 6 nutrition facts about tapioca.
https://www.medicalnewstoday.com/articles/318411?fbclid=IwAR2j1FxrNPyBNgz
x8sVUml58X6L5SYtLwUqz1oFHqIQkiEygoFoXqSblB-s
Agoot, L. (2018). Millennials wake up coffee-shop fad.
https://www.pna.gov.ph/articles/1050404?fbclid=IwAR3MyCySQ4wO2O7dzeu9D
FQuKkD0EjaWEYoO2Z3fiiMXZ-xrk3DoMi8v4hI
Ariella, S. (2022). COFFEE INDUSTRY STATISTICS [2022]: CAFES, CONSUMPTION,
AND MARKET TRENDS. Retrieved from https://www.zippia.com/advice/coffee-
industry-
statistics/?fbclid=IwAR00XLX1cAIHOfv5qnZ2SrpxFdYiNXMWjtC3JCIHPbn0I31z
4DPKcS-KaYk
Cleveland Clinic, (2020). Retrived from
https://www.medicalnewstoday.com/articles/318411?fbclid=IwAR2j1FxrNPyBNgz
x8sVUml58X6L5SYtLwUqz1oFHqIQkiEygoFoXqSblB-s
Department of Labor and Employment, (2022). CURRENT DAILY MINIMUM WAGE
RATES REGION XIII
(CARAGA).https://nwpc.dole.gov.ph/regionandwages/region-xiii-
52
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
caraga/?fbclid=IwAR0OxQvF38TyYKJoL-
LfGgxVFYblP4gRgEJ_te3SN_nfxKoRHT2yuF9q3xs
MacDonnell, K. (2022). Coffee Shops in the Philippines: 12 Statistics to Know in 2022.
https://coffeeaffection.com/coffee-shops-in-the-philippines-
statistics/?fbclid=IwAR3euiSb1uXMsBkLpbFtsvOGxPv2E_EvY7D6OCYaRUAnn
KIhbNy9MUmENyk
Makanan, G. J. (n.d.). 3D Warehouse.
https://3dwarehouse.sketchup.com/model/ec494ee70959f869bcc5bdb3a68300a
5/Gerai-Jualan-Makanan?hl=en&fbclid=IwAR0ifTs-
AaVEAqMiqUJr4yAMytG985eraDPhDgwT7l5n12XWahyZl4IlqlE
53
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
APPENDICES
GENERAL JOURNAL
PARTICULARS DEBIT CREDIT
Cash 200,000.00
Coffee Break, Capital 200,000.00
To record the initial investment capital.

Cash 5,700.00
To record the cost of furniture and fixtures
Depreciation Expense – furniture and fixtures 1,140.00

Accumulated Depreciation – furniture fixtures 1,140.00
To record the depreciation expense of the
Furniture and Fixtures
Equipment 17,329.00
Cash 17,329.00
To record the cost of machineries and
equipment
Depreciation Expense – equipment 3,465.80

Accumulated Depreciation – equipment 3,465.80
To record the depreciation expense of
the equipment
54
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Kitchen Tools 3248.00

Cash 3248.00
To record the cost of the kitchen tools
Pre-Operating Expense 4,245.00

Cash 4,245.00
To record pre-operating expense.
Administrative expense 244,800.00

Cash 244,800.00
To record administrative expense.
Marketing Expenses 3,500.00

Cash 3,500.00
To record Marketing expenses
Overhead Expense 133,200.00

Cash 133,200.00
To record overhead expense.
Fringe Benefits 30,738.00

Cash 30,738.00
To record fringe benefits.
55
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Cash 840,000.00
Sales Income 840,000.00
To record the annual income of the
business.
Cost of sales 440,748.00

Cash 440,748.00
To record the annual Cost of Sales
56
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
GENERAL LEDGER
Cash
200,000.00 440,748.00
840,000.00 5,700.00
17,329.00
3,248.00
3,500.00
4,245.00
244,800.00
133,200.00
30,738.00
1,040,000.00 883,508.00
156,492.00
Furniture and Fixtures
5,700.00
Depreciation Expense – Furniture and Fixtures
1,140.00
57
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Accumulated Depreciation – Furniture and Fixtures
1,140.00
Equipment
17,329.00
Depreciation Expense – Equipment
3,465.80
Accumulated Depreciation – Equipment
3,465.80
Kitchen Tools
3,248.80
Pre-Operating Expense
4,245.00
58
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Marketing Expense
3,500.00
Overhead Expense
133,200.00
Administrative Expense
244,800.00
Fringe Benefits
30,738.00
Sales Income
840,000.00
Coffee Break, Capital
200,000.00
59
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Cost of sales
440,748.00
60
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Trial Balance
Account Titles Debit Credit

Cash ₱ 156,492.00
Depreciation Expense – furniture and
1,140.00
fixtures
Accumulated Depreciation – furniture and
₱ 1,140.00
fixtures
Equipment 17,329.00
Depreciation Expense - equipment 3,465.80
Accumulated Depreciation – equipment 3,465.80
Kitchen Tools 3248.00
Partners’ Capital 200,000.00
Sales Income 840,000.00
Cost of sales 440,748.00
Fringe Benefits 30,738.00
Marketing Expenses 3,500.00
Overhead Expenses 133,200.00
Pre-Operating Expenses 4,245.00
Administrative Expense 244,800.00
Total ₱ 1,044,605.80 ₱ 1,044,605.80
61
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Government Statutory Benefits
62
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
63
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Pre-operating Expenses
PARTICULARS COST
Annual Inspection ₱150.00
Business Plate 180
Garbage 900
Mayor's Permit 1,400.00
Occupation 250
Police Clearance 150
Sanitary/Medical 350
Signage 150
BIR Permit 500
DTI Permit 200
Documentary Stamp 15
Total ₱4,245.00
64
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Letter of Request
November 21, 2022
The Registrar
Tandag City Main Campus
Ma’am:
Greetings of Prosperity!
We, the fourth year students of North Eastern Mindanao State University – Main Campus are
currently conducting a feasibility study entitled: “Black Pearl Coffee Jelly,” as a partial requirement for the
Degree of Bachelor of Science in Business Administration, major in Financial Management.
In this regard, may we ask your good office the total population of students by college of North
Eastern Mindanao State University.
You may contact us at dezyavila22@gmail.com. Your favorable action in this request will be greatly
appreciated. Thank you!
Respectfully yours,
JULUIS M. REYES DAISY O. AVILA CHRISVELINA S. LLANO

Researcher Researcher Researcher
GERELYN M. SABANDAL JESSICA A. SERRANO

Researcher Researcher
Noted by:

Research Adviser
Approved by:
LYNNET A. SARVIDA
Registrar III
65
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
November 21, 2022
The HR
Sir:
We, the fourth year students of North Eastern Mindanao State University – Main Campus
are currently conducting a feasibility study entitled: “Black Pearl Coffee Jelly,” as a partial
requirement for the Degree of Bachelor of Science in Business Administration, major in Financial
Management.
In this regard, may we ask your good office the total population of employees of North
Eastern Mindanao State University.
Your favorable action in this request will be greatly appreciated. Thank you!
Respectfully yours,
JULUIS M. REYES DAISY O. AVILA CHRISVELINA S. LLANO


Noted by:

Research Adviser
Approved by:
ROEL T. LIM, JD, MPA

AOV/HRMO
66
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Letter of Approval
November, 21 2022
Dr. Ermie Lux L. Matildo

Ma’am:
We, the fourth year students are currently conducting a feasibility study entitled: “Black Pearl Coffee
Jelly,” as a partial requirement for the Degree of Bachelor of Science in Business Administration, major in
Financial Management.
In this regard, we would like to ask your good office to give us permission to conduct our study
within the university, as students and employees are the corresponding respondents of the study. Rest
assured that the data gathered will remain confidential and for academic purposes only.
Your favorable action in this request will be greatly appreciated.
Respectfully yours,
JULIUS M. REYES DAISY O. AVILA CHRISVELINA S. LLANO


Noted by:

Research Adviser
Recommended by:
JENNILYN C. DOLORIEL, MBA ROVILYN K. DAGONDON, DBA, DM

BSBA Program Coordinator Department Chair, DBMG
Approved by:
ERMIE LUX L. MATILDO, DBA, DM

67
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Letter of Validation
November 14, 2022
DR. JAMES Q. GREFALDE

CBM Faculty
Tandag City
Sir:
Greetings of peace and prosperity.
The undersigned are the fourth year student of North Eastern Mindanao State University – Main Campus
taking up Bachelor of Science in Business Administration Major in Financial Management and are currently
enrolled in the course subject BAC8 (Feasibility Study).
In view of this, we are writing your good office that you are chosen to be one of the validators of our
questionnaire for our feasibility study entitled “Black Pearl Coffee Jelly”. We strongly believe that your
expertise will be valuable in the success of our study.
We have attached here the statement of the problem of the study, the questionnaire and validation sheet.
We will be glad to hear your suggestion and comments for the improvement of the instrument.
Anticipating for your positive response. Thank You and God bless!
Respectfully yours,
JULIUS M. REYES DAISY O. AVILA CRISVELINA S. LLANO

GERELYN SABANDAL JESSICA A. SERRANO

Noted by:
DR. SUZETTE L. JOSOL

Researcher Adviser
Approved by:
JAMES Q. GREFALDE, PhD

Faculty, CBM
68
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
November 14, 2022
JOHNITH N. MONTERO, MBA

CBM Faculty
Tandag City
Ma’am:
Anticipating for your positive response. Thank you and God bless!
Respectfully yours,


Noted by:

Researcher Adviser
Approved by:
JOHNITH N. MONTERO, MBA

Faculty, CBM
69
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
November 14, 2022
DR. JULY BUNIEL

CBM Faculty
Tandag City
Sir:
Anticipating for your positive response. Thank you and God bless!
Respectfully yours,


Noted by:

Researcher Adviser
Approved by:
DR. JULY BUNIEL

Faculty, CBM
70
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Consultation Form to Statistician
TITLE: BLACK PEARL COFFEE JELLY
DATE OF CONSULTATION: NOVEMBER 21, 2022
ADVISER: DR. SUZETTE L. JOSOL
STATISTICIAN: GUIRLYN L. BANGOY, MST
Distribution of Respondents
Population Respondents
NEMSU Students
College of Business and Management 3,188 75
College of Teacher Education 849 20
College of Arts and Sciences 2,915 69
College of Engineering and Technology 926 22
NEMSU Employees
Faculty/Teaching 124 3
Non-Teaching staff 46 1
Contractual Faculty 47 1
Total 8,095 191
71
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
STATISTICAL TREATMENT
Cochran’s formula
Where:
Z - confidence level - 95% = 1.96 (z table)
P – population proportion 50%
e – margin of error = 7%
Approved by
GUIRLYN L. BANGOY, MST
Statistician
72
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Survey Questionnaire
Dear respondents,
The researchers are currently conducting a feasibility study entitled: “A Feasibility
Study of Black Pearl Coffee Jelly,” as a partial requirement for the Degree of Bachelor of
Science in Business Administration, major in Financial Management.
In line with this, we humbly seek your permission to allow us to conduct our survey.
Your participation will be a great help to complete this study. Rest assured that all the
information that we would gather will be treated with outmost confidentiality.
Thank you and God bless!
73
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
I. Demographic Profile of the Respondents
Directions: Carefully answer the following by filling only the blank or checking (/) inside
the box provided.
Name (optional): ______________________________
1.1 Age 1.2 Sex

18 - 25 Male
26 - 33 Female
34 - 41
42 and above
1.3 Academic Program 1.5 Monthly Allowance

College of Business and Management Below P1,000.00
College of Teacher Education P1,001.00 – P1,500.00
College of Arts and Sciences P1,501.00 – P2,000.00
College of Engineering, Computer P2,001.00 and above
Studies and Technology
NEMSU Employee
74
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
II. Level of Demand
2.1 PRODUCT
2.1.1 Do you like coffee drinks?
Yes
No
2.1.2 How often do you purchase a beverage in a week?
Once a week
Twice a week
Thrice a week
Others, please specify___________
2.1.3 What are the factors do you prefer when buying a drink?
Quality
Taste
Price
Brand
2.1.4 Are you willing to try Black Pearl Coffee Jelly?
Yes
No
2.1.5 What do you think about a Coffee Jelly with Black Tapioca Pearls?
Very interesting
Interesting
Not interesting
75
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
2.2 PRICE
2.2.1 Do you consider the price before buying a product?
Yes
No
2.2.2 If yes, how much do you usually spend to buy drinks?
50 pesos
60 pesos
70 pesos
80 pesos and above
2.2.3 How much you are willing to spend for a cup Black Pearl Coffee Jelly?
50 pesos
60 pesos
70 pesos
80 pesos and above
2.2.4 What size and price do you prefer to buy?
12 ounces at 50-60 pesos
2.3 PLACE
2.3.2 Do you think putting a Black Pearl Coffee Jelly Store near the campus of
North Eastern Mindanao State University effective?
Yes
Maybe
No
76
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
2.3.3 Will you be willing to come and visit Black Pearl Coffee Jelly Store near the
campus of NEMSU?
Yes
Maybe
No
2.4 PROMOTION
2.4.1 How would you like to know information and updates of our product?
Social Media
Flyers
Posters
All of the above
2.4.2 Which promotion method does it make you to buy a product?
Advertising
Sales promotion
Personal Selling
2.4.3 Which method of sales promotion do you think Black Pearl Coffee Jelly to
push sales?
Flash sales
Coupons
Limited-time freebies
Contests and giveaways
2.4.4 What online platform do you want us to be visible?
Facebook
Instagram
Twitter
Others, please specify ______________
77
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
Curriculum Vitae
PERSONAL DATA
NAME: REYES, Julius M.
Nickname: Dong dong
Age: 23
Sex: Male
Height: 5’6
Address: Balibadon, Cortes, Surigao del sur
Date of Birth: November 14, 1999
Civil Status: Single
Religion: Roman Catholic
EDUCATIONAL BACKGROUND
Elementary: Balibadon Elementary School
Secondary: Buenavista National High School
Tertiary: North Eastern Mindanao State University- Main Campus
Course: Bachelor of Science in Business Administration
Major: Financial Management
78
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
PERSONAL DATA
NAME: LLANO, Chrisvelina S.
Nickname: Naklyn
Age: 22
Sex: Female
Height: 5’2
Address: Bongtud, Tandag City
Date of Birth: November 7, 2000
Elementary: Bongtud Elementary School
Secondary: Jacinto P. Elpa National High School
Tertiary: North Eastern Mindanao State University- Main campus
79
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
PERSONAL DATA
NAME: AVILA, Daisy O.
Nickname: Des
Age: 21
Sex: Female
Height: 4’11
Address: Buatong, San Agustin, Surigao del Sur
Date of Birth: December 22, 2000
Elementary: Lamela Elementary School
Secondary: Saint Augustine High School
80
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
PERSONAL DATA
NAME: SABANDAL, Gerelyn M.
Nickname: Bambam
Age: 21
Sex: Female
Height: 5’0
Address: Burgos, Cortes Surigao del sur
Date of Birth: February 16, 2001
Elementary: Burgos Elementary School
Secondary: Burgos National High School
81
Telefax No. 086-214-4221
086-214-2744
www.sdssu.edu.ph
PERSONAL DATA
NAME: SERRANO, Jessica A.
Nickname: Meme
Age: 22
Sex: Female
Height: 5’0
Address: Matho, Cortes Surigao del Sur
Date of Birth: June 8, 2000
Elementary: Matho Elementary School
Secondary: Matho Integrated School
82

Final Manuscript Black Pearl Coffee Jelly

Uploaded by

Copyright:

Available Formats

Final Manuscript Black Pearl Coffee Jelly

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Final Manuscript Black Pearl Coffee Jelly

Uploaded by

Copyright:

Available Formats

Republic of the Philippines

North Eastern Mindanao State University

COLLEGE OF BUSINESS AND MANAGEMENT

BLACK PEARL COFFEE JELLY

COLLEGE OF BUSINESS AND MANAGEMENT

submitted by Chrisvelina S. Llano, Daisy O. Avila, Gerelyn Sabandal M., Jessica A.

SUZETTE L. JOSOL, PhD BM

Approved as a requirement for the degree of Bachelor of Science in Business

SUZETTE L. JOSOL, PhD BM JIRAH B. CURADA

JENNILYN C. DOLORIEL, MBA

January 2023 ERMIE LUX L. MATILDO, DBA, DM

COLLEGE OF BUSINESS AND MANAGEMENT

thankful for their aspiring guidance, valuable criticism and advice.

for being an inspiration in writing this study.

during the writing process of the manuscript.

questions that the researchers needed for the study.

COLLEGE OF BUSINESS AND MANAGEMENT

This feasibility study is wholeheartedly dedicated by the researchers to their

helped them to accomplish this study.

this study will not be successful.

the key points of this study.

them to accomplish this study.

COLLEGE OF BUSINESS AND MANAGEMENT

focused throughout the day.

primary target market are the students.

This is a general partnership type of organization which is owned by five people

COLLEGE OF BUSINESS AND MANAGEMENT

CHAPTER II - DESCRIPTION OF THE BUSINESS 12

CHAPTER III - MARKETING ASPECTS 15

CHAPTER IV - MANAGEMENT ASPECTS 27

COLLEGE OF BUSINESS AND MANAGEMENT

Project Time Table 31

CHAPTER V - TECHNICAL ASPECTS 32

CHAPTER VI - FINANCIAL ASPECTS 40

CHAPTER VII - CONCLUSION AND RECOMMENDATIONS 49

COLLEGE OF BUSINESS AND MANAGEMENT

Background of the Study

we called “Black Pearl Coffee Jelly”.

COLLEGE OF BUSINESS AND MANAGEMENT

On 6, 2020). While, tapioca is a good source of iron. Iron is an essential component of

that our body needs.

COLLEGE OF BUSINESS AND MANAGEMENT

Objectives of the Study

proposed business, Black Pearl Coffee Jelly.

The objectives are as follows:

1. To determine the demographic profile of the respondents in terms of age, sex,

academic program, and monthly allowance.

3. To determine the feasibility of the proposed business.

COLLEGE OF BUSINESS AND MANAGEMENT

Statement of the Problem

1. What is the demographic profile of the respondents in terms of:

1.3 Academic program;

1.4 Monthly allowance?

2. What is the level of demand of the proposed business in terms of:

2.3 Place; and

3. What plan of action may be proposed as an output of the study?

COLLEGE OF BUSINESS AND MANAGEMENT

DESCRIPTION OF THE BUSINESS

Overview of the Business