lOMoARcPSD|30411001

DLL-Entrepreneurship

Business Administration (Don Honorio Ventura Technological State University)

Studocu is not sponsored or endorsed by any college or university

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San Roque National High Grade Level and

School METHODS
School Section
GRADE 12 PRINCIPLE AND
DAILY LESSON Teacher JOEL D. MANGILIMAN Learning Area STRATEGIES OF
LOG TEACHING
Teaching Dates
WEEK-1, DAY 1-5 Quarter
and Time

Session 1 Session 2 Session 3 Session 4&5

I. To meet the objectives necessary procedures must be followed and if needed, additional lessons, exercises and remedial activities may be
done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives
OBJECTIVES support the learning of content and competencies and enable LEARNERS to find significance and joy in learning the lessons.
The learners able to:

A. Content 1. Explain and understand the 2. Cite and explain the Starting, Guiding 3. Discuss Dewey’s philosophy and
Standards Function and Scope of Principle. and Ending principles of teaching and the principles of teaching derived
learning from it.

B. The learner independently

Performance imagine and realize in actual
Standards the point of view of the topic
and able to apply the lesson
C. Learning The learners…
Competencies/ Discuss the relevance of the
Objectives course/ topic
(Write the LC
Code)
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. The content can be tackled in a day
INTRODUCTION:
II. 1. Function and Scope of 2. Types of Teaching Principles 3. John Dewey’s Philosophy 4. Principles of Good Teaching
CONTENT Principle Based on the Educational
Philosophy of John Dewey

III. List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure
LEARNING that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept
development.
RESOURCES
A. PRINCIPLES AND STRATEGIES
References OF TEACHING
BY: VICTORINA O. ACERO, Ph.D.,

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EVELYN S. JAVIER, M.A.,

HERMINIA O. CASTRO, M.A
1. Teacher’s
38-43
Guide pages
2. Learner’s
Material
pages
3. Textbook
pages
4. Additional
Materials
from
Learning
Resource
portal
B. Other
Learning
Resources

IV. These steps should be done across the day. Spread out the activities appropriately so that the students will learn well. Always be guided by
demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by
PROCEDUR providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions
ES about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
Logo pics of principle

A. Reviewing
previous
lesson or
presenting a
new lesson

B. “The Principles of Teaching and Learning is

Establishing the best means for becoming teacher
someday for them to have guidelines for
a purpose
their track.
for the
lesson
C. Function and Scope of Principles: DEFINITION OF ENTREPRENEUR ENTREPRENEURIAL COMPETENCIES ENTREPRENEURSHIP CAREER
Presenting Two general purposes: 1. From an economist’s point of view  Facilitate opportunity recognition, OPPORTUNITIES FOR THE ACADEMIC
 It is someone who brings resources,  help adapt rapidly to changes, TRACK
examples/ins
1. Principle should serve as the bases of labor, materials and other assets into  enhance business performance, 1. Business Consultant – people
tances of the intelligent and profitable practice. combinations that make their value  strengthen the firm’s competitive who can go to a client site,

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greater than before position identify problems and fix

2. Principles should serve not only to  It is also someone who introduces  stir the achievement of them
stimulate, direct, and guide but also changes, innovations and a new organizational success. 2. Sales – knows how to
interpret school practices. order.  The sum total of the personality, represent a company, manage
2. From a psychologist’s point of view skills and knowledge that the accounts and follow up on
-Provide pictures/story telling about  A person who is typically driven by entrepreneur possesses which are leads.
experiences encounter about the lesson certain forces such as the need to necessary to effectively perform 3. Research and Development –
obtain or attain something, to their functions and responsibilities the need to understand
experiment, to accomplish or  According to Lau, Man and Chan business concepts, systems,
perhaps to escape the authority of (1999), entrepreneurial procedures and practices.
others. competencies are considered a 4. Not-for-profit-fundraiser –
3. From a management perspective higher level characteristic understanding the importance
 It is someone who identifies encompassing personality traits, of business and networking
opportunities, plans, mobilizes skills and knowledge. relationships
resources, manages and assumes the  Can be seen as the total ability of 5. Teacher – teach students how
risks of a business to have a positive the entrepreneur to perform a job to increase their
impact on society. role successfully. entrepreneurial intention
through acquiring the attitude
new lesson towards entrepreneurship
6. Talent recruiter – someone
being not just people savvy
but having an in-depth
business sense as well.
7. Business reporter – one can
write articles is in a prime
position to take the lead on
covering a local business beat.
8. New Venture Creation –
launching a company, buying
a business or franchise,
starting a new venture in a
family enterprise or
commercializing a technology
9. Careers in existing
entrepreneurial ventures –
working for a startup, small
business,
D. ENTREPRENEURIAL ACTIVITIES EMERGING CHARACTERISTICS OF ENTREPRENEURS’ COMPETENCIES
Discussing  Entrepreneurial activity responds to ENTREPRENEUR PORTFOLIO
policies that ensure the
new
protection of new ideas, facilitate
concepts access to capital and talent,
and allow the management of risks
practicing  There are many efforts in various
new skills #1 countries to uplift the lives of its
citizens.
 Entrepreneurship is one of the key

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engines of economic growth

 Entrepreneurship is perceived to be
the symbol of business innovation,
determination, perseverance and
achievement.
 It is a catchword in this era of
globalized economy
 It is a foundation and catalyst for
economic growth and innovation
across nation
 Small and Medium Enterprises
(SMEs) are concrete manifestations
of entrepreneurship. PERSONAL CHARACTERISTICS ATTRIBUTED
 Joseph Schumpeter, an Austrian TO ENTREPRENEURS 10. The Functional Competencies are
economist, was the one who first  Confidence those skills, organized into clusters,
articulated the importance of  Flexibility regarding the main areas of
entrepreneurship to the economy  Need to achieve managerial knowledge such as
and in the society in 1934.  Responsibility accountancy, finance, control,
DEFINITION OF ENTREPRENEURSHIP  Commitment marketing, HR management,
FROM EARLY ON TO PRESENT  Creativity organization, operations,
ENTREPRENEURSHIP  Persevering internationalization, strategy and
 Knight 1921 – having profits from  Goal-oriented other capabilities that enable the
bearing uncertainty and risk  Realistic entrepreneur to manage the
 Schumpeter 1934 – carrying out of  Sincere organization.
new combinations of firm  Hardworking 11. The Emotional Competencies are
organization—new products, new  Visionary those specific behaviors grouped
services, new sources of raw  Disciplined into five clusters namely: self-
material, new methods of  Feedback seeking awareness, self-management,
production, new markets, new forms  Moderate risk-taker social awareness, relationship
of organization COMMON PROFILE DIMENSIONS OF management and cognitive
 Hoselitz 1952 – uncertainty bearing… ENTREPRENEUR APPLICABLE EVEN AMONG competencies.
coordination of productive FILIPINO ENTREPRENEURS 12. The Cross-Functional
resources… introduction of  Calculated risk-taking is doing Competencies are those broad
innovations and provision of capital. everything possible to get the odds in overall skills that are grouped into
 Cole 1959 – purposeful activity to their favor, often avoiding taking goal and action management
initiate and develop a profit oriented unnecessary risks. cluster, people management
business.  Commitment is the unwavering cluster and analytical reasoning
 McClelland 1961 – taking moderate dedication to work for the common cluster
risk good of the society through one’s THE SIX COMPETENCIES
 Shapero 1975 – a kind of behavior business  Opportunity competencies –
that includes : initiative taking,  Feedback-seeking is the taking of steps related to recognizing and
organizing or reorganizing of social to know how well they are doing and developing market opportunities
economic mechanisms to turn how they might improve their through various means
resources and situations to practical performance.  Relationship competencies –
account and the acceptance of risk  Perseverance is the determination to related to person to person or
failure succeed by overcoming obstacles and individual to grouped based
 Casson 1982 – decisions and setbacks interactions, i.e., building a context
 Drive to achieve is the internal desire to of cooperation and trust, using

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judgements about the coordination pursue and attain challenging goals contacts and connections,
of scarce resources.  Self-confidence is the belief that persuasive ability, communication
 Ronstadt 1984 – dynamic process of together with the other people, things and interpersonal skill.
creating incremental wealth. This can be done in the business.  Conceptual competencies –
wealth is created by individuals who  Opportunity orientation is the constant related to different conceptual
assume the major risks in terms of awareness of opportunities that exist in abilities which are reflected in the
equity, time and/or career everyday life. behaviors of the entrepreneur, i.e.,
commitment of providing value for  Innovativeness is the ability to come up decision skills, absorbing and
some product or service. The product with something different or unique understanding complex
or service itself may or may not be every time. information, risk-taking and
new or unique, but value must  Responsibility is their willingness to put innovativeness
somehow be infused by the themselves in situations where they are  Organizing competencies – related
entrepreneur by securing and personally responsible for the success to the organization of different
allocating the necessary skills and or failure of the business operation. internal and external human,
resources.  Tolerance for failure is using it as a physical, financial and
 Drucker 1985 – behavior rather than learning experience technological resources, including
personality trait. Its foundation lies in HOW ENTREPRENEURS THINK team building, leading employees,
concept and theory rather than in  Actuate self-assessment and choose training and controlling
intuition. course of action  Strategic competencies – related
 Gartner 1985 – creation of new  Generate multiple decision models to setting, evaluating and
organizations  Learn from failure implementing the strategies of the
 Hisrich & Brush 1985 – process of firm
creating something new with value  Commitment competencies –
by devoting the necessary time and competencies that drive the
effort; assuming the accompanying entrepreneur to move ahead with
financial, psychic and social risks and the business.
uncertainties; and receiving the
resulting rewards of monetary and
personal satisfaction.
 Stevenson & Grousebeck 1989 –
pursuit of opportunity without regard
to resources currently controlled.
 Hart, Stevenson and Dial 1995 –
pursuit of opportunity without regard
to resources currently controlled, but
constrained by the founders’ previous
choices and industry related
experience.
 Shane 2003 – an activity that involves
the discovery, evaluation and
exploitation of opportunities to
introduce new goods and services,
ways of organizing, markets,
processes and raw materials
thorough organizing efforts that
previously had not existed.
 Kuratko 2009 – dynamic process of

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vision, change and creation that

requires an application of energy and
passion toward the creation and
implementation of new ideas and
creative solutions.
 Dyck and Neubert 2012 – conceiving
an opportunity to offer new or
improved goods or services, showing
the initiative to pursue that
opportunity, making plans, mobilizing
the resources necessary to convert
the opportunity into reality.
E. Discussing CONTRIBUTIONS OF ENTREPRENEURSHIP  Entrepreneurs makes sense of 1. The students educated choice
new TO THE ECONOMY AND SOCIETY complex situations more quickly of Technical-Vocational track
1. Create employment and take more conventional would ensure their
concepts
2. Develop new markets approaches in making decisions. motivation, lead to better
and 3. Introduces innovation  Entrepreneurs’ critical and creative achievement of the required
practicing 4. Generates new sources of materials skills are utilized in decision skills, both personal and
new skills #2 5. Stimulates investment interest in the making. technical and increase their
new business ventures being created FACTORS THAT DETERMINE THE opportunities to enjoy
6. Improves the quality of life ENTREPRENEURIAL DECISION-MAKING satisfaction in their jobs and
7. Serves as role models PROCESS life.
8. Brings social benefits to the people 1. Rational/scientific method in 2. They will continue to use their
9. Utilizes and mobilizes indigenous decision making – this involves the acquired entrepreneurial skills
resources use of standard six-step process to in mastering skills and
10. Provides more alternatives for arrive at a decision. This scientific acquiring knowledge that
consumers method requires the use of would enable them to
management quantitative become self-employed ,
techniques such as forecasting establish their own business
using time series or growth rate or become more productive in
analysis, sensitivity analysis of paid employment. They can
financial data regression and be electrician, technical
correlation for market demands support specialist, tool-keeper
and PERT-CPM (Program and technician
Evaluation Review Technique =
Critical Path Method) for
production and distribution data.
 Identify the problem
 Gather data
 Analyze data
 Formulate alternative
solutions
 Select the best alternative
 Implement the decision
2. Use of intuition in decision-making
– this pertains to the use of “gut-
feel” to arrive at a decision

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3. Affect infusion – this suggests that

entrepreneurs’ current moods
influence judgments or decisions
by influencing the ease with which
information consistent with
positive or negative moods can be
brought to mind.
4. Attribution style – this refers to the
entrepreneurs’ self-serving bias
which are related to:
 Strong tendency on the part of
most entrepreneurs to attribute
positive outcomes to internal
causes, i.e., skill, talent, good
judgment or hard work
 Corresponding tendency of the
entrepreneurs to attribute
negative outcomes to external
cause, i.e., high inflation rate,
obsolete machine, unavailability
of raw materials or unreliable
suppliers.
5. Counterfactual thinking – this is
understood as an “afterthought in
decision making in which the
procedures followed to perform
the task are discussed and various
alternatives that could have been
followed are considered.”
6. Over-confidence – this refers to
the tendency of the entrepreneurs
to think that they know more than
what they really know when they
make the decision
7. Knowing style – this is the
combination of ‘analytical and
conceptual thinking”, where the
entrepreneurs look for facts and
data before they make decisions.
8. Creative style – this is
characterized by “holistic and
conceptual thinking,
entrepreneurs who uses this style
tend to be creative and enjoy
experimentation before making
decisions.
EXAMPLES OF ENTREPRENEURSHIP IN 10
F.

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Developing COUNTRIES
mastery 1. United States – noted to be one of
(Leads to the friendliest countries for
Formative entrepreneurs, home to Apple,
Google, Starbucks, Walmart and Walt
Assessment)
Disney

2. China – home to budding

entrepreneurs who manufacture
different products that range from
toys, gadgets, electronics and cars; a
lot of products have generic brand
names

3. Singapore – literally a small country

that controls a significant portion of
the economy in Asia, home to
entrepreneurs who innovate on
existing services for local and
international use.

4. Canada – entrepreneurs here are

exploring opportunities over the
internet such as the people from a
region called Sanikiluag, known for
their wood carving skills and
entrepreneurs are selling their
products online.

5. India – one of the countries in the

Asia Pacific rim with a strong base of
entrepreneur organizations led by the
youth and women.

6. Taiwan – entrepreneurship here is

encouraged through the small and
medium enterprise incubation
centers for the purpose of nurturing
young firms, new products and
technologies.
*** incubators – provide space,
facilities, hands on management
assistance and access to technologies
and financing to clients, helping them
to survive and grow during the start-

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up period.
7. Hongkong – with the knowledge
based economy, it utilizes its human
resources to make its economy the
best possible through
entrepreneurship such as activities
related to tourism and agricultural
exports which receives strong
support from government and
private sector.
8. Thailand – the extent of government
support to entrepreneurs is very
evident, in its international airport in
Bangkok, a huge section is subsidized
by the Bureau of Small and Medium
Enterprises for the promotion of local
products. Tourism for the
international markets and agricultural
exports are two major sources of
income of Thai entrepreneurs.
9. Malaysia – this country is becoming
friendlier to entrepreneurs which is
apparent in the growing numbers of
businesses which decided to locate
here.
10. South Korea – it emerged from the
Asian financial crisis better than any
other country in the region, home to
Samsung and Kia.

G. Finding FACTORS THAT INFLUENCE THE

practical FRIENDLINESS OF A COUNTRY TO
ENTREPRENEURS
applications
 Employment regulations
of concepts  Bankruptcy laws
and skills in  Tax policies of a country
daily living
H. Making Skills are better than theoretical All these definition contains the following Regardless of definition of success, Successful entrepreneurs possess sound
generalizatio knowledge of things, thus giving one an common elements: there are a great number of common commercial sense, creativity, motivation
edge of the others if one possesses the  Innovation characteristics that are shared by and leadership which they acquired
ns and
skills of innovation. The entrepreneurs  Opportunity seeking and successful entrepreneurs, although through learning experience. Pursuing a
abstractions always wanting to befriend with other exploitation they think and process information career using the acquired
about the countries so as to expand its horizon.  Resource mobilizing differently. Entrepreneurial process entrepreneurship skills from tech-voc
lesson  Encountering risks and shows that creative thinking is the must training is wide open for many

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uncertainties have skill of an entrepreneur for the

 Economic and personal rewards creation of new ideas. opportunities.
Move around in your barangay. Record 5 Together with group mates, explain either Choose one among the six competency
either micro, small or medium enterprises by illustration or discussion the meaning of areas of entrepreneurial competencies,
I. Evaluating
that have been established there for at “entrepreneurial mind set”. Report in front explain.
learning least five years. Find out the effects of of the class.
their presence in your community.
J. Additional Look for a woman entrepreneur in your Discuss the use of intuition in Explain the career opportunities open
activities for community. Ask her about the reasons for entrepreneurial decision making to graduates of entrepreneurship
her engaging in entrepreneurship. Report
application
in class what you have gathered.
or
remediation
V.
REMARKS
VI. Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be
REFLECTIO done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can ask
relevant questions.
N
A. No. of learners
who earned 80%
on the formative
assessment
B. No. of learners
who require
additional
activities for
remediation
C. Did the
remedial lessons
work? No. of
students who
caught up with
the lesson
D. No. of learners
who continue to
require
remediation
E. Which of my
teaching
strategies work
well? Why did
these work?
F. What
difficulties did I
encounter which
my principal or
supervisor help
me solve?
G. What
innovation or

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localized
materials did I
use/discover
which I wish to
share with other
teachers?

Prepared by: Checked/Reviewed by: Noted by:

JOEL D. MANGILIMAN NICOLAS A. YUZON JOHANNA S.

CAYANAN Ed. D

T-II HT-VI Principal II

SAN ROQUE NATIONAL HIGH Grade Level and

School G12
GRADE 12 SCHOOL Section
DAILY LESSON Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
LOG Teaching Dates
WEEK 2, DAYS 1-5 Quarter First / Second
and Time

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Session 1 Session 2 Session 3 Session 4&5

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be
I. followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and
OBJECTIVE competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
S curriculum guides.
The learners demonstrates The learners The learners The learners demonstrates
understanding of concepts, demonstrates demonstrates understanding of concepts,
underlying principles, and understanding of understanding of underlying principles, and
A. Content
processes of developing a concepts, underlying concepts, underlying processes of developing a
Standards
business plan principles, and processes principles, and processes business plan
of developing a business of developing a business
plan plan
The learner independently The learner The learner independently The learner independently
B. or with his/her classmates independently or with or with his/her classmates or with his/her classmates
Performance presents an acceptable his/her classmates presents an acceptable presents an acceptable
Standards detailed business plan presents an acceptable detailed business plan detailed business plan
detailed business plan
C. Learning 1. Recognize a potential 1. Recognize a potential 1. Recognize a potential 1. Recognize a potential
Competenci market market market market
es/ TLE_ICTAN11/12PC-Ia-1 TLE_ICTAN11/12PC-Ia- TLE_ICTAN11/12PC-Ia-1 TLE_ICTAN11/12PC-Ia-1
Objectives 1
(Write the
LC Code)
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
II. tackled in a week or two.

CONTENT Development of Business Development of Business Development of Business Development of Business

Plan Plan Plan Plan
III. List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
LEARNING Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept
development.
RESOURCES
A.
References
1.
Teacher’s
Guide
pages
2.
Learner’s
Material
pages

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3.
Textbook
pages
4.
Additional
Materials
from
Learning
Resource
portal
B. Other
Learning
Resources
Session 1 Session 2 Session 3 Session 4&5
IV. These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided
by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by
PROCEDUR providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions
ES about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
A. Job and Career Opportunities Factors to consider in starting a Identifying business opportunities Continuation…
Reviewing Factors to Consider in Starting a Business business Types of businesses available to
Identifying business opportunities entrepreneurs
previous
lesson or
presenting a
new lesson
B. New information is important in explaining It is important that the entrepreneur Entrepreneurs can identify more ideas
Establishing the existence of entrepreneurial exploit the opportunity by starting a and opportunities from the types of
opportunities (Schumpeter) business on the right path, with a businesses available to them in the
a purpose foundation solid enough to enable it to community and the country at large.
for the grow, succeed and become
lesson sustainable.
C. Factors to Consider in Starting a Business IDENTIFYING BUSINESS CLASSIFICATION OF ENTERPRISE ACCORDING TO INDUSTRY
Presenting 1. Entrepreneurial opportunities OPPORTUNITIES ACCORDING TO SIZE CLASSIFICATION:
2. Financial stability Entrepreneurial Opportunity –  Micro enterprise – asset size not Types of Businesses Based on the
examples/in
3. Self-fulfillment favorable set of conditions that will exceeding P50,000, a home based Philippine Standard Industrial
stances of 4. Helps the family enable the entrepreneurs to create enterprise, operating in makeshift Classification (PSIC)
the new 5. Provide employment to others new products or services by combining or temporary quarters, the owner
lesson resources that will result not only to a heads the enterprise and employs
profit but for the common good of the from one and not more than 10
society and the environment people like vending food such as
 New products taho, puto, fishballsetc
 New services  Cottage industry – asset of
 New ways of organizing P250,000 to P500,000, homebased,

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 New raw materials often managed and operated by

 New markets members of family like
 New production processes subcontractors of shoes and
4 Essential Qualities of Opportunities slippers, food manufacturers of
1. Attractive peanut butter/coco jam or
2. Durable pastillas, vases, candles and
3. Timely lanterns
4. Anchored in a  Small enterprise – has an asset of
product/service or business P500,000 to P2.5million, owned by
that creates or adds value an individual or grouped and has
for its buyer or end-user enough resources to continue
operating, employs 10 to 20 people
like groceries, bakeshops, beauty
salons, medical/dental clinics, toy
makers, jeepney manufacturers
and travel/tour agencies
 Medium enterprise – an asset of 5
to 20million, employs 100 or more,
owned by a single individual,
business partners, or a corporation
people like fine dining restaurants
with branches, computer importer-
dealers, garment manufacturers,
human resource providers and
private educational institutions
 Large enterprise – an asset of
20million or more, often owned
and managed by a corporation,
employs 100 or more workers, its
board of directors is responsible for
its governance thru its chief
operating officer, like big fast food
chains, large department stores,
big bookstores, family-owned
commercial banks and insurance
companies

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D. Ways to Start a New Venture: Most POTENTIAL SOURCES OF FORMS OF BUSINESSES BASED ON
Discussing Frequently Used Forms OPPORTUNITIES OWNERSHIP
 Start-up – a company which is
new
recently formed, where the founder
concepts establishes a completely new
and business from scratch
practicing  Buying an existing business -
new skills acquiring either the shares of an
#1 existing company or all of the assets
of an existing enterprise.
 Franchising – when the “owner of
the company that already has a
successful product or service,
licenses its trademark, trade name
and methods of doing business to
others in exchange for an initial
franchise fee and royalty payments
 Jollibee
 MangInasal

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 Ricky Reyes Salon

 7-eleven
 Mini Stop
 Tapa King

E. Important Factors to Consider Before an Philippines Potential Sources of

Discussing Entrepreneur can Actually Begin an Opportunities
Enterprise 1. Positive attitude of Filipino
new
9. Focus and Direction – objective grasp workers
concepts of the business and where it will be 2. Low labor cost
and headed many years from the start of 3. Literacy of the workforce
practicing operation. There should be a clear 4. Large market potential
new skills and documented vision-mission and because of our big
#2 strategies to begin with. Start right by population size, changing
“beginning with the end in mind.” preferences and lifestyle of
10. Sources and Capital – can be from Filipino consumers
personal funds, family and friends, 5. Abundance of natural
retirement account, banks/financial resources
institutions, government loan and/or 6. Availability of competent
stock market middle management and
11. Good Network – like associations and technical talents
professional groups, childhood
friends, family members, former
classmates can be drivers to build
self-confidence and direction,
providers of information that are not
readily accessible to others, suppliers
of raw materials as well as mentors
and coaches.
12. Legal Requirements – know the laws
and regulations that govern the type

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of business that will be opened to

avoid major problems that can arise if
legal requirements are overlooked
like copyright and patent laws,
environment and sanitation
regulations as well as labor codes.
13. Degree of Risk – like limited market,
stiff competition, high cost of
financing the business and few supply
of needed labor
14. Research and Development – the
presence of new technology, science
and knowledge transfer from
universities and public research
centers to new and growing
businesses, support for the creation
of new-technology based ventures
are good indicators to start a business
in the area
15. Personal competencies – like
creativity, opportunity seeking, self-
confidence, persistence,
commitment, risk-taking and
technical background as well as
related experiences needed to run a
business
16. Availability of Resources – pertaining
to raw materials, human resources
and machineries and equipment
F. Other Critical Factors for a New Venture
Developing
mastery
(Leads to
Formative
Assessment)

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G. Finding
practical
applications
of concepts
and skills in
daily living
H. Making The critical phase in the entrepreneurial The government has learned to make
generalizati process is actualizing the entrepreneurial and made entrepreneurship a priority
mindset after opportunity recognition, in its economic agenda. The agenda
ons and
when the business idea is put into a final includes the creation of millions of
abstractions form where the details are worked out and new entrepreneurs and a tripling of
about the it is transformed into something of value. the loan amounts made available to
lesson small and medium enterprises.
Discuss the 3 frequently used forms to Explain the opportunity recognition Choose a business in your community
I. Evaluating start a business. process. and explain where category of
learning entrepreneur size it falls

J. Additional Interview a male entrepreneur whose Conduct a survey among 15 high school
activities for business is very successful now using students in our school about a particular
the table checklist provided. product using the survey form
application
or
remediation

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V.
REMARKS
VI. Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to
REFLECTIO be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can
ask relevant questions.
N
A. No. of learners
who earned 80%
on the formative
assessment
B. No. of learners
who require
additional
activities for
remediation
C. Did the
remedial lessons
work? No. of
students who
caught up with
the lesson
D. No. of learners
who continue to
require
remediation
E. Which of my
teaching
strategies work
well? Why did
these work?
F. What
difficulties did I
encounter which
my principal or
supervisor help
me solve?
G. What
innovation or
localized
materials did I
use/discover
which I wish to
share with other
teachers?

Prepared by: Reviewed/Checked by: Noted by:

JOEL D. MANGILIMAN ROWENA T. TONGOL JOHANNA S. CAYANAN Ed.D

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T-II HT-VI Principal-II

San Roque National High School

GRADE 12 Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
DAILY LESSON
Teaching Dates
LOG WEEK 3 DAY 1-5 Quarter First / Second
and Time

Session 1 Session 2 Session 3 Session 4

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must
be followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and
I. OBJECTIVES competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
curriculum guides.
The learner demonstrates understanding of The learner demonstrates The learner demonstrates The learner demonstrates
A. Content concepts, underlying principles and understanding of concepts, understanding of concepts, understanding of concepts, underlying
Standards processes of developing a business plan underlying principles and processes underlying principles and processes principles and processes of developing a
of developing a business plan of developing a business plan business plan
The learner independently or with his/her The learner independently or with The learner independently or with The learner independently or with
B. Performance classmates presents an acceptable detailed his/her classmates presents an his/her classmates presents an his/her classmates presents an
Standards business plan. acceptable detailed business plan. acceptable detailed business plan. acceptable detailed business plan.

2. Recognize and understand 2. Recognize and v2. Recognize and 2. Recognize and
C. Learning
the market understand the market understand the market understand the market
Competencies/ TLE_ICTAN11/12EM-I-a-1 TLE_ICTAN11/12EM-I-a-1 TLE_ICTAN11/12EM-I-a-1 TLE_ICTAN11/12EM-I-a-1
Objectives (Write
the LC Code)

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Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.
II. CONTENT Development of Business Development of Development of Development of Business
Plan Business Plan Business Plan Plan
III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes
RESOURCES concept development.
A. References
1. Teacher’s
Guide pages
2. Learner’s
Material pages
3. Textbook
pages
4. Additional
Materials from
Learning
Resource portal

B. Other Learning
Resources

Session 1 Session 2 Session 3 Session 4&5

These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be
IV. guided by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning
systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes
PROCEDURES and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment
for each step.
A. Reviewing Government Support and Legal Government Support and Legal Government Support and Legal Government Support and Legal
previous lesson or Requirements Requirements Requirements Requirements
presenting a new
lesson
The Small and Medium Enterprises (SMEs) The Small and Medium Enterprises The Small and Medium Enterprises The Small and Medium Enterprises
are the lifeblood of the economy. Without (SMEs) are the lifeblood of the (SMEs) are the lifeblood of the (SMEs) are the lifeblood of the
B. Establishing a entrepreneurs managing these enterprises, economy. Without entrepreneurs economy. Without entrepreneurs economy. Without entrepreneurs
purpose for the there can be no additional production, managing these enterprises, there managing these enterprises, there managing these enterprises, there can
lesson innovation and contribution to economic can be no additional production, can be no additional production, be no additional production, innovation
and social development. innovation and contribution to innovation and contribution to and contribution to economic and social
economic and social development. economic and social development. development.
C. Presenting The Small and Medium Enterprise Marketing Registering with the Securities and Registering with the Securities and
examples/instance Development (SMED) Council was created in The DTI through its various agencies, Exchange Commission Exchange Commission

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s of the new 1991 to integrate and synchronize various provide marketing support to small  SEC is the government  SEC is the government agency
lesson efforts. The SMEDC has an array of enterprises by means of: agency that gives the that gives the business
programs to assist small businesses. The  Exposure in local and business enterprise its legal enterprise its legal
areas of assistance cover finance, international trade fairs, personality. personality.
marketing, training and human resource expositions, trade missions  Partnership and  Partnership and corporations
development and product development and to various countries-trading corporations need to be need to be registered with the
technology assistance. partners, and other trade registered with the SEC. SEC.
events through the Center REQUIREMENT DOCUMENTS FOR REQUIREMENT DOCUMENTS FOR
for International Trade APPLICANT CORPORATION [Stock (S), APPLICANT CORPORATION [Stock (S),
Expositions and Missions Non-Stock (NS) and Partnership (P)] Non-Stock (NS) and Partnership (P)]
(CITEM) 1. Name Verification Slip (S/NS/P) 15. Name Verification Slip (S/NS/P)
 Provision of domestic trade 2. Articles of Incorporation and By- 16. Articles of Incorporation and By-
database including local Laws or Articles of Partnership Laws or Articles of Partnership
suppliers courtesy of the (S/NS/P) (S/NS/P)
Bureau of Domestic Trade 3. Treasurer’s Affidavit/Authority 17. Treasurer’s Affidavit/Authority to
(BDT) to Verify Bank Account (S) Verify Bank Account (S)
 Provision of export trade 4. Bank Certificate of Deposit 18. Bank Certificate of Deposit
database and consultation (notarized in place where bank (notarized in place where bank is
services by the Bureau of is located (S) located (S)
Export Trade Promotion 5. Written Undertaking to Change 19. Written Undertaking to Change
(BETP) and the Bureau of Corporate Name by any Corporate Name by any
International Trade Incorporator or Director, Incorporator or Director, Trustee,
Relations (BITR) Trustee, Partner (S/NS/P) Partner (S/NS/P)
6. Registration Data Sheet (S/NS/P) 20. Registration Data Sheet (S/NS/P)
7. Clearance from other 21. Clearance from other government
government agencies agencies
8. Resolution of the Board of 22. Resolution of the Board of
Trustees that the corporation Trustees that the corporation will
will comply with SEC comply with SEC requirements for
requirements for non-stock non-stock corporations
corporations 23. List of members certified by the
9. List of members certified by the Secretary and undertaking to
Secretary and undertaking to submit list of additional members
submit list of additional to SEC from time to time (NS)
members to SEC from time to 24. List of contributors and their
time (NS) corresponding contributions
10. List of contributors and their certified by the Treasurer (NS)
corresponding contributions 25. Affidavit of Affirmation or
certified by the Treasurer (NS) Verification by the Chief Priest,
11. Affidavit of Affirmation or Minister, Rabbi or Presiding Elder
Verification by the Chief Priest, (for religious organizations) (NS)
Minister, Rabbi or Presiding 26. Customs Broker Licenses and PTR
Elder (for religious of at least 2 Officers or Partners
organizations) (NS) (for custom brokerage ) (S/NS/P)
12. Customs Broker Licenses and 27. Articles of Partnership (for limited
PTR of at least 2 Officers or Partnerships, this should be
Partners (for custom brokerage ) executed under oath) (P)

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(S/NS/P) 28. Foreign Investment Application

13. Articles of Partnership (for Form (for subsidiaries of foreign
limited Partnerships, this should corporation) (S)
be executed under oath) (P)
14. Foreign Investment Application
Form (for subsidiaries of foreign
corporation) (S)
These are the support services provided: Training and Human Resource Registration Procedures: Registration Procedures:
1. Finance – government banks and Development  Verify/reserve proposed name  Verify/reserve proposed name with
the National Livelihood Support The DTI has set up SME centers with the Name Verification Unit the Name Verification Unit
Fund have agreed in 2003 to nationwide to assist entrepreneurs in  Draw up the Articles of  Draw up the Articles of
simplify and standardize lending their finance, marketing, technology Incorporation and By-Laws in Incorporation and By-Laws in
procedures, lower interest rates, and training needs. In terms of accordance with the Corporation accordance with the Corporation
and facilitate loan releases to formal training, entrepreneurs can Code. Blank forms are also Code. Blank forms are also available
small enterprises under a unified check out the following services in available from the CRMD. from the CRMD.
scheme called SULONG. SME centers:  If required, get endorsements  If required, get endorsements from
 Skills and other production-related from other government agencies. other government agencies.
training  Deposit paid-up  Deposit paid-up capital/contribution
 Entrepreneurship, managerial capital/contribution (for (for foundations only) in the bank
training including business foundations only) in the bank  Present six (6) sets of the
improvement  Present six (6) sets of the accomplished forms and documents
D. Discussing new  Export marketing training accomplished forms and for preprocessing at the CRMD. Only
documents for preprocessing at complete application documents
concepts and
the CRMD. Only complete are accepted for processing. All
practicing new application documents are documents executed outside the
skills #1 accepted for processing. All Philippine must be authenticated by
documents executed outside the the appropriate Philippine Embassy
Philippine must be authenticated or consulate in the area concerned.
by the appropriate Philippine  Pay the filing fees to the Cashier.
Embassy or consulate in the area  Claim the Certificate/License from
concerned. the Releasing Unit, Records Division
 Pay the filing fees to the Cashier. upon presentation of the official
 Claim the Certificate/License receipt issued for payment of filing
from the Releasing Unit, Records fee.
Division upon presentation of the FOR COMPLETE DETAILS AND ONLINE
official receipt issued for REGISTRATION, VISIT
payment of filing fee. www.sec.gov.ph/secireg.htm
FOR COMPLETE DETAILS AND ONLINE
REGISTRATION, VISIT
www.sec.gov.ph/secireg.htm

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Product Development and Registering with the Social Security Registering with the Social Security
Technology Assistance System (SSS) System (SSS)
 For assistance in product design  An employer, or any person who  An employer, or any person who
and development, the agency to uses the services of another uses the services of another person
approach is the Product person in business, trade, in business, trade, industry or any
Development and Design Center industry or any undertaking undertaking must be registered with
of the Philippines (PDDCP) must be registered with the SSS. the SSS. Social, civic, professional,
 For packaging design, testing Social, civic, professional, charitable and other non-profit
and analysis, it is the Packaging charitable and other non-profit organizations, which hire the
Research and Development organizations, which hire the services of employees, are
Center (PRDC) services of employees, are considered “employers.”
 The DOST has a number of considered “employers.” GUIDELINES:
research and development GUIDELINES: 4. Single Proprietorships – the owner
institutes that undertake R&D 1. Single Proprietorships – the must accomplish and submit SSS
for new products and product owner must accomplish and Forms R-1 (Employer’s Data Record)
innovations. submit SSS Forms R-1 and R-!A (Initial or Subsequent List of
(Employer’s Data Record) and R-! Employees)
A (Initial or Subsequent List of 5. Partnerships – any of the partners
Employees) should accomplish SSS Forms R-1
2. Partnerships – any of the (Employer’s Data Record) and R-!A
E. Discussing new partners should accomplish SSS (Initial or Subsequent List of
Forms R-1 (Employer’s Data Employees) and submit these forms
concepts and
Record) and R-!A (Initial or together with a photocopy of the
practicing new Subsequent List of Employees) Articles of Partnership. The original
skills #2 and submit these forms together copy of the Articles of Partnership
with a photocopy of the Articles must be presented for
of Partnership. The original copy authentication.
of the Articles of Partnership 6. Corporations – a corporation must
must be presented for accomplish SSS Forms R-1
authentication. (Employer’s Data Record) and R-!A
3. Corporations – a corporation (Initial or Subsequent List of
must accomplish SSS Forms R-1 Employees) signed by its president or
(Employer’s Data Record) and R-! any of the corporate officers or
A (Initial or Subsequent List of incorporators. Submit these forms
Employees) signed by its together with the photocopy of the
president or any of the corporate Articles of Incorporation. The original
officers or incorporators. Submit copy of the Articles of Incorporation
these forms together with the must be presented for
photocopy of the Articles of authentication.
Incorporation. The original copy FOR COMPLETE DETAILS AND
of the Articles of Incorporation INFORMATION, VISIT www.sss.gov.ph
must be presented for
authentication.
FOR COMPLETE DETAILS AND
INFORMATION, VISIT www.sss.gov.ph

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F. Developing Legal Requirements Registering with the Cooperative Registering with the Cooperative
mastery (Leads to  A new enterprise has to be Development Authority (CDA) Development Authority (CDA)
registered in various government  All cooperatives are required to  All cooperatives are required
Formative
agencies register with the CDA as per to register with the CDA as
Assessment)  The complexity of registration Republic Act 6938/6939 per Republic Act 6938/6939
varies according to the legal form of STEPS: STEPS:
the business 1. Submit 4 copies of the 7. Submit 4 copies of the Articles of
Registering with the Department of Articles of Cooperation Cooperation
Trade and Industry (DTI) 2. Submit 4 copies of the By- 8. Submit 4 copies of the By-Laws
STEPS FOR OVER-THE-COUNTER Laws 9. Submit 4 copies of the Economic
REGISTRATION: 3. Submit 4 copies of the Survey (feasibility study)
A. Obtain application forms Economic Survey (feasibility study) 10. Submit Bond Accountable
(duplicate copy) and fill 4. Submit Bond Accountable Officers (Fidelity, Cash, Surety)
these up completely. Only Officers (Fidelity, Cash, Surety) 11. Capitalization should not be
the owner of the business 5. Capitalization should not be lower than 2000 (depending on the
or his/her Attorney-In-Fact lower than 2000 (depending on the activities registered)
(who is authorized in a activities registered) 12. At least 15 members are
proper legal instrument) is 6. At least 15 members are required
authorized to sign all the required FOR COMPLETE DETAILS AND
forms. FOR COMPLETE DETAILS AND INFORMATION, VISIT www.cda.gov.ph
B. Meet the following INFORMATION, VISIT
requirements (For Single www.cda.gov.ph
Proprietorship):
 Must be a Filipino
citizen, at least 18 years
old. Filipinos with
names suggestive of
alien nationality must
submit any of the
following proof of
citizenship: birth
certificate, PRC ID,
voter’s ID, or valid
passport. If the
applicant has acquired
Filipino citizenship by
naturalization, election
or by other means
provided by law, he/she
must submit any of the
following proof of
his/her Filipino
citizenship:
naturalization certificate
and oath of allegiance,
card issued by the
Bureau of Immigration

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and Deportation and

affidavit of election, or
ID card issued by the
BID
 Certain types of
businesses may have
other requirements,
such as service and
repair shops, real estate
brokers, dental/ medical
clinic/ hospitals,
pawnshops, manpower
services, engineering/
architectural services
and other services
provided by
professionals.
C. Submit application form to
the DTI Processor. The DTI
Processor will check if the
Business Name is still
available, if yes, you will be
asked to pay the
application fee.
D. Pay the required
registration and processing
fee. A penalty is imposed if
the BNRS certificate is not
renewed within the 3-
month grace period from
the certificate’s expiration
date.
E. After showing the receipt
to the processor, the
Business Name Certificate
will be released.
F. Your Business Name
certificate is valid for 5
years from date of
registration. (Note: During
peak season, the applicant
will be given a schedule
date to file his/her
application.)
G. Finding
practical
applications of

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concepts and
skills in daily
living
Governments, past and present, have Governments, past and present, have Governments, past and present, have Governments, past and present, have
learned to make and have made learned to make and have made learned to make and have made learned to make and have made
entrepreneurship a priority in their entrepreneurship a priority in their entrepreneurship a priority in their entrepreneurship a priority in their
H. Making economic programs. In our country, the economic programs. In our country, economic programs. In our country, economic programs. In our country, the
creation of millions of new entrepreneurs the creation of millions of new the creation of millions of new creation of millions of new
generalizations
tops the 10-point economic agenda, and it entrepreneurs tops the 10-point entrepreneurs tops the 10-point entrepreneurs tops the 10-point
and abstractions also includes the creation of millions of jobs economic agenda, and it also economic agenda, and it also economic agenda, and it also includes
about the lesson through more opportunities to includes the creation of millions of includes the creation of millions of the creation of millions of jobs through
entrepreneurs and a tripling of loan jobs through more opportunities to jobs through more opportunities to more opportunities to entrepreneurs
amounts made available to SMEs. entrepreneurs and a tripling of loan entrepreneurs and a tripling of loan and a tripling of loan amounts made
amounts made available to SMEs. amounts made available to SMEs. available to SMEs.

I. Evaluating
learning

J. Additional
activities for
application or
remediation

V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs
VI. REFLECTION to be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them,
you can ask relevant questions.
A. No. of learners who
earned 80% on the
formative assessment

B. No. of learners who

require additional
activities for remediation
C. Did the remedial
lessons work? No. of
students who caught up
with the lesson
D. No. of learners who
continue to require
remediation

E. Which of my teaching
strategies work well?
Why did these work?

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F. What difficulties did I

encounter which my
principal or supervisor
help me solve?
G. What innovation or
localized materials did I
use/discover which I wish
to share with other
teachers?

Prepared by: Reviewed/Checked by: Noted by:

JOEL D. MANGILIMAN ROWENA T. MANIPON JOHANNA S. CAYANAN Ed.D

T-II HT-VI Principal-II

SAN ROQUE NATIONAL HIGH Grade Level and

School ABM G12
GRADE 12 SCHOOL Section
DAILY LESSON Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
LOG Teaching Dates
WEEK 4, JULY 08, 2019 Quarter First / Second
and Time

Session 1 Session 2 Session 3 Session 4&5

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be
I. followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and

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OBJECTIVE competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
S curriculum guides.
The learners demonstrates The learners The learners The learners demonstrates
understanding of demonstrates demonstrates understanding of
A. Content
environment and market in understanding of understanding of environment and market in
Standards
one’s locality/town environment and market environment and market one’s locality/town
in one’s locality/town in one’s locality/town
The learner independently The learner independently The learner independently The learner independently
B. creates a business vicinity creates a business vicinity creates a business vicinity creates a business vicinity
Performanc map reflective of potential map reflective of potential map reflective of potential map reflective of potential
e Standards market in one’s market in one’s market in one’s market in one’s
locality/town locality/town locality/town locality/town
C. Learning 3. Recognize the 3. Recognize the 3. Recognize the 3. Recognize the
Competenci Importance of marketing Importance of marketing Importance of marketing Importance of marketing
es/ mix in the development of mix in the development of mix in the development of mix in the development of
Objectives marketing strategy marketing strategy marketing strategy marketing strategy
(Write the CS_11/12ENTREP-Oh-J-10 CS_11/12ENTREP-Oh-J- CS_11/12ENTREP- CS_11/12ENTREP-
LC Code) 10 Oh-J-10 Oh-J-10
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.
1. Market (locality/town) 1. Market (locality/town) 1. Market (locality/town) 1. Market (locality/town)
II. 2. Key concepts of market 2. Key concepts of market 2. Key concepts of market 2. Key concepts of market
CONTENT 3. Players in the market 3. Players in the market 3. Players in the market 3. Players in the market
(competitors) (competitors) (competitors) (competitors)
4. Products and services 4. Products and services 4. Products and services 4. Products and services
available in the market available in the market available in the market available in the market
III. List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
LEARNING Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept
development.
RESOURCES
A.
References
1.
Teacher’s
Guide
pages
2.
Learner’s
Material
pages
3.

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Textbook
pages
4.
Additional
Materials
from
Learning
Resource
portal
B. Other
Learning
Resources
Session 1 Session 2 Session 3 Session 4&5
IV. These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided
by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by
PROCEDUR providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions
ES about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
Government Support and Legal Continuation….
Requirements

A.
Reviewing
previous
lesson or
presenting a
new lesson

B. The Small and Medium Enterprises (SMEs) Marketing is an organizational function Marketing is an organizational function Let’s Perform:
Establishing are the lifeblood of the economy. Without and a set of process for creating, and a set of process for creating, 1. Together with your groupmates, go
entrepreneurs managing these communicating and delivering value to communicating and delivering value to back to the entrepreneur you have
a purpose
enterprises, there can be no additional customers and for managing customer customers and for managing customer interviewed before. Ask them how
for the production, innovation and contribution relationships in ways that benefits the relationships in ways that benefits the they apply the 7Ps of marketing by
lesson to economic and social development. organization and its stake holders. organization and its stake holders. using the following guide
questions:
a. How do you develop your
product/service?
b. How do you price fairly?
c. How do you provide the right
place for the customer to

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access and experience your

product/service?
d. How do you promote your
product/service to create an
impact, differentiate from
competitors and further
brand image?
e. What is the process you use
to deliver your
product/service to the
customer?
f. Who are the people who
represent your company and
what are the skills that they
need?
g. How do you provide physical
evidence of the superior
nature of your
product/service?
Review: Traditional marketing mix elements is Traditional marketing mix elements is Based on the answers of your chosen
Areas of government assistance: finance, comprised of the 4Ps of product, price, comprised of the 4Ps of product, price, entrepreneurs, fill up the form on the
marketing, training and human resource place and promotion. In 1981, Booms place and promotion. In 1981, Booms next page and then compare your data
development, and product development and Bitner extended it by 3 new Ps that and Bitner extended it by 3 new Ps that with the other groups in class. What did
and technology assistance. directly relate to the service provision directly relate to the service provision you learn about the use of the 7Ps in
industry namely people, physical industry namely people, physical marketing?
C. evidence and process. evidence and process.
Presenting
examples/in
stances of
the new
lesson

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The marketing mix decisions are made The marketing mix decisions are made
for influencing the trade channels as for influencing the trade channels as
D. well as the ultimate customers’ well as the ultimate customers’
Discussing solutions, cost, convenience and solutions, cost, convenience and
new awareness of what is being offered in awareness of what is being offered in
concepts the market. the market.
and
practicing
new skills
#1

7Ps of Marketing Mix 7Ps of Marketing Mix

1. Product. The Product should fit the 5. Product. The Product should fit the
task consumers want it for, it should task consumers want it for, it should
work and it should be what the work and it should be what the
consumers are expecting to get. consumers are expecting to get.
2. Pricing. The Product should always 6. Pricing. The Product should always
be seen as representing good value be seen as representing good value
for money. This does not necessarily for money. This does not necessarily
mean it should be the cheapest mean it should be the cheapest
available; one of the main tenets of available; one of the main tenets of
the marketing concept is that the marketing concept is that
customers are usually happy to pay customers are usually happy to pay a
E.
a little more for something that little more for something that works
Discussing works really well for them. really well for them.
new 3. Place. The product should be 7. Place. The product should be
concepts available from where your target available from where your target
and consumer finds it easiest to shop. consumer finds it easiest to shop.
practicing This may be in shopping malls or This may be in shopping malls or
ordinary stores, and the more ordinary stores, and the more
new skills
current option via e-commerce or current option via e-commerce or an
#2 an online shop. online shop.
4. Promotion. Advertising, PR, Sales 8. Promotion. Advertising, PR, Sales
Promotion, Personal Selling and, in Promotion, Personal Selling and, in
more recent times, Social Media are more recent times, Social Media are
all key communication tools for an all key communication tools for an
organization. These tools should be organization. These tools should be
used to put across the used to put across the organization’s
organization’s message to the message to the correct audiences in
correct audiences in the manner the manner they would most like to
they would most like to hear, hear, whether it be informative or
whether it be informative or appealing to their emotions.
appealing to their emotions.

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9. People. All companies are reliant on 12. People. All companies are
the people who run them from reliant on the people who run them
front line Sales staff to the from front line Sales staff to the
Managing Director. Having the right Managing Director. Having the right
people is essential because they are people is essential because they are
as much a part of your business as much a part of your business
offering as the products/services offering as the products/services you
you are offering. are offering.
10. Process.The delivery of your 13. Process.The delivery of your
service is usually done with the service is usually done with the
customer present so how the customer present so how the service
F. service is delivered is once again is delivered is once again part of
Developing part of what the consumer is paying what the consumer is paying for.
mastery for. 14. Physical Evidence. Almost all
(Leads to 11. Physical Evidence. Almost all services include some physical
Formative services include some physical elements even if the bulk of what
elements even if the bulk of what the consumer is paying for is
Assessment)
the consumer is paying for is intangible. For example a hair salon
intangible. For example a hair salon would provide their client with a
would provide their client with a completed hairdo and an insurance
completed hairdo and an insurance company would give their customers
company would give their some form of printed material. Even
customers some form of printed if the material is not physically
material. Even if the material is not printed (in the case of PDF’s) they
physically printed (in the case of are still receiving a “physical
PDF’s) they are still receiving a product” by this definition.
“physical product” by this
definition.
G. Finding
practical
applications
of concepts
and skills in
daily living
H. Making Marketing is the art and science of Marketing is the art and science of
generalizati choosing target markets and getting, choosing target markets and getting,
keeping and growing customers through keeping and growing customers through
ons and
creating, delivering and communicating creating, delivering and communicating
abstractions superior customer value. It is also the superior customer value. It is also the
about the performance of activities that seek to performance of activities that seek to
lesson accomplish an organization’s objectives accomplish an organization’s objectives
by anticipating customer or client needs by anticipating customer or client needs
and directing a flow of need-satisfying and directing a flow of need-satisfying
goods and services from producer to goods and services from producer to
customer or client. It is not only the customer or client. It is not only the
selling of the product or service but selling of the product or service but

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more importantly to know and more importantly to know and

understand the customers very well understand the customers very well
that the product or service meets their that the product or service meets their
need so it sells itself. need so it sells itself.
Discuss in what government agencies Choose one among the 4 traditional Choose one among the 4 traditional
I. Evaluating should a small sized, sole proprietor who elements of Ps of the marketing mix. elements of Ps of the marketing mix.
learning intends to open a bakeshop should
register.
J. Additional
activities for
application
or
remediation
V.
REMARKS
VI. Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to
REFLECTIO be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can
ask relevant questions.
N
A. No. of
learners who
earned 80% on
the formative
assessment
B. No. of learners
who require
additional
activities for
remediation
C. Did the
remedial lessons
work? No. of
students who
caught up with
the lesson
D. No. of
learners who
continue to
require
remediation
E. Which of my
teaching
strategies work
well? Why did
these work?
F. What
difficulties did I
encounter which
my principal or

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supervisor help
me solve?
G. What
innovation or
localized
materials did I
use/discover
which I wish to
share with other
teachers?

Prepared by: Reviewed/Checked by: Noted by:

JOEL D. MANGILIMAN ROWENA T. MANIPON JOHANNA S. CAYANAN Ed.D

T-II HT-VI Principal-II

SAN ROQUE NATIONAL HIGH Grade Level and

School ABM G11
GRADE 12 SCHOOL Section
DAILY LESSON Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
LOG Teaching Dates
WEEK 4, JULY 08,2019 Quarter First / Second
and Time

Session 1 Session 2 Session 3 Session 4&5

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must
be followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and
I. OBJECTIVES competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
curriculum guides.

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The learners demonstrates The learners The learners The learners demonstrates
understanding of demonstrates demonstrates understanding of
A. Content
environment and market in understanding of understanding of environment and market in
Standards
one’s locality/town environment and market environment and market one’s locality/town
in one’s locality/town in one’s locality/town
B. Performance The learner independently The learner The learner The learner independently
Standards creates a business vicinity independently creates a independently creates a creates a business vicinity
map reflective of potential business vicinity map business vicinity map map reflective of potential
market in one’s reflective of potential reflective of potential market in one’s
locality/town market in one’s market in one’s locality/town
locality/town locality/town
3. Recognize the 3. Recognize the 3. Recognize the 3. Recognize the
C. Learning Importance of marketing Importance of marketing Importance of marketing Importance of marketing
Competencies/ mix in the development of mix in the development mix in the development mix in the development of
Objectives (Write marketing strategy of marketing strategy of marketing strategy marketing strategy
the LC Code) CS_11/12ENTREP-Oh-J- CS_11/12ENTREP-Oh- CS_11/12ENTREP-Oh- CS_11/12ENTREP-Oh-J-
10 J-10 J-10 10
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.
1. Market (locality/town) 1. Market (locality/town) 1. Market (locality/town) 1. Market (locality/town)
2. Key concepts of market 2. Key concepts of 2. Key concepts of 2. Key concepts of market
II. CONTENT 3. Players in the market market market 3. Players in the market
(competitors) 3. Players in the market 3. Players in the market (competitors)
4. Products and services (competitors) (competitors) 4. Products and services
available in the market 4. Products and services 4. Products and services available in the market
available in the market available in the market
III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes
RESOURCES concept development.
A. References
1. Teacher’s
Guide pages
2. Learner’s
Material pages
3. Textbook
pages
4. Additional
Materials from
Learning
Resource portal

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B. Other Learning
Resources

Session 1 Session 2 Session 3 Session 4&5

These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be
IV. guided by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning
systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes
PROCEDURES and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment
for each step.
The class will be divided into groups. Each “Research is formalized curiosity. It is “Research is formalized curiosity. It is “When people use your brand name as a
group will be developing an exquisite poking and prying with a purpose.” poking and prying with a purpose.” verb, that is remarkable.” (Meg Whitman)
food to be served to the judges for them (Zora Neale Hurston) (Zora Neale Hurston)
to be graded. Brand Logos are graphic marks or symbols
Market research is the process of Market research is the process of commonly used by commercial
gathering information which will gathering information which will enterprises, organizations and even
make the company more aware of make the company more aware of individuals to aid and promote instant
how the people and company hopes how the people and company hopes public recognition.
to sell to, will react to the company’s to sell to, will react to the company’s
A. Reviewing current or potential products or current or potential products or
previous lesson or services. It is an information services. It is an information
presenting a new gathering exercise to determine the gathering exercise to determine the
lesson viability or acceptability of a product viability or acceptability of a product
or service an entrepreneur intends to or service an entrepreneur intends to
offer in the market. offer in the market.

B. Establishing a REASONS WHY ENTREPRENEURS Focused Group Discussion

purpose for the CONDUCT MARKET RESEARCH  Gains wider usage in market
1. Identify potential customers – who research due to substantial
lesson
is going to use your information gathered given a time
product/service? limit.
2. Understand existing customers –  It can be moderated group
why do customers choose your interviews and brainstorming
product over competitors? sessions that provide information
3. Set realistic targets – from data on users’ needs and behaviors.
gathered, set targets such as FOCUSED GROUP DISCUSSIONS CAN
growth, sales and the introduction BE USED FOR THE FOLLOWING TYPE
of new products/services OF DISCUSSIONS:
4. Develop effective strategies – from  Exploratory – obtain information
your research you can make on general attitudes, understand
marketing decisions about how to the circumstances under which

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price your product/service as well customers might require your

as how to distribute it. product or service, understand
5. Examine and solve business their desired outcomes.
problems – if you have identified a  Feature prioritization – if trade-
business problem, research will offs have to be made among
help you work out what is various customer needs, focus
happening. groups can be helpful in
6. Prepare for business expansion - prioritizing them.
research will help you identify  Comparative analysis -
areas for expansion and test the understand where else customer
market’s readiness for a new to go get similar information,
product/service services or product and what
7. Identify business opportunities – attracts them to those sources.
by identifying un-serviced or  Trend explanation - If you notice a
under-serviced market, you could trend in the way that customer
identify changing market trends. use your website, then focus
groups can be used to better
understand why this is
happening.
CONSIDERATION IN THE USE OF FGDs
IN MARKET RESEARCH:
 Limit the length of the session to
between 90 and 120 minutes.
 Generally, conduct focus groups
with 8 to 10 participants per
group (recruit 10 to 12
participants to ensure that 8 to 10
show up).
 Use a knowledgeable moderator/
facilitator who can manage group
dynamics, probe skillfully to
obtain deeper understanding to
issues and capture a broad
spectrum of options.
 Use a semi-structured or open-
format discussion.
 Strive for uniformity in the
group’s composition.
 If you feel that group influence is
likely to be a strong factor
participants will be influenced
greatly by what other are saying),
then personal interviews or
smaller groups may be an option
to consider than FGD.
C. Presenting To conduct market research , it is PERSONAL INTERVIEW ACCORDING TO:
examples/instance important to set clear goals for the  Traditional method of data  Canon

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s of the new market research activity and define collection which is normally done  Perrault
lesson what are needed to be known and on a face-to-face manner with the  McCarthy
why. respondents. BRANDING means:
 They can either be semi-structured  ‘the use of a name, term, symbol or
discussion with individual or open- design – or a combination of these –
ended questions where the to identify a product.’
interview can probe further to  It encompasses the use of brand
understand underlying perceptions names, trademarks and all other
and behavior market research and means of product identification.
analysis (2015), personal  Providing products and services with
interviews are a more expensive the power of brand
alternative to FGDs and are  It’s all about making differences
generally used in the following  To brand a product , it is essential to
situations: teach consumers “who” the products
 The topic is too personal or is – by giving it a name and does
sensitive to be discussed in a group “why” consumers should care
or confidentiality of the participant  It involves developing mental
is required. structures and assisting consumers
 A person’s opinion may easily be organize their knowledge about
influenced by others in the group products and services in simplifying
 It is as important to learn as much their decision making.
about what people don’t know BRAND NAME
about a subject, as what they  Word, letter or a group of words or
know. letters
 Logistic problems may make  Many customers are willing are willing
groups impractical to buy a sure thing the next time.
 The interview respondents are  The connection maybe learned from
executives from competing firms past consumer experience, from the
who would be reluctant to open up company’s promotion or other
in a group situation. advertising agencies.
 The interview respondents are TRADEMARK
busy and it is difficult to schedule  It is a legal term that includes
group sessions, or it is important to only those words, symbols, or
visit interview respondents marks that are legally registered
individually at their convenience. for use by a single company.
CONSIDERATIONS IN THE USE OF SERVICE MARK
PERSONAL INTERVIEWS IN MARKET  It is the same as a trademark
RESEARCH: except that it refers to a service
 It can be helpful to use a list of offering.
mostly open-ended questions to
be asked in person or by
telephone.
 An in-depth interview gives
participants the opportunity to
express their views.
 Interviews typically last from 15 to
40 minutes, but they can last

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longer, depending on the

participant’s interest in the topic.
 This technique allows the
interviewer the interviewer to get
detailed descriptions of individual
experiences.
D. Discussing new PRIMARY AND SECONDARY b. Secondary Research
concepts and RESEARCH  Gather data from existing
1. Primary research is information available resources like
practicing new
gathered directly from the company records, data bases,
skills #1 respondents who answered set research reports published in
of questions. This information is the media, internet search
usually collected through engines, libraries and books
surveys, observation, focused which answer the question at
group discussion or hand.
experimentation.  Normally less time consuming
a. Survey – the most common than primary research, can be
way to gather primary less expensive as well.
research with the use of  Another key secondary
questionnaire or interview resource is statistical data from
schedule. These can be official statistics providers.
done via direct mail, over
the phone, internet or
email, face to face or on
web. Guidelines in making
questionnaire:
 Keep it as short and simple as
possible.
 Make sure it is visually
appealing and easy to read.
 Cluster or blocked related
questions.
 Move from general questions to
more specific questions
 Move from easy to answer
questions to more difficult to
answer questions
 Make sure questions are brief
and easily understood
 Avoid leading questions,
questions with ambiguous
words, questions that are too
difficult to answer
 Make sure any response scales
used are logical with categories
that are mutually exclusive.
 Always pre-test the

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questionnaire to establish its

reliability and validity as well as
identity potential problems like
length of answering and the use
of the language of
understanding.
E. Discussing new
concepts and
practicing new
skills #2
F. Developing
mastery (Leads to
Formative
Assessment)
G. Finding
practical
applications of
concepts and
skills in daily
living
When developing a product, the Market research is undertaken so that Market research is undertaken so that Brand names connect a product with the
H. Making entrepreneur must know all the details an entrepreneur can have an entrepreneur can have benefits a customer can expect. The
generalizations with regards to the process to be information needed to make information needed to make connection may be learned from past
and abstractions undergone in order for him/her to priced informed business decisions about informed business decisions about consumer experience from the company’s
about the lesson it fairly and developed accordingly. start-up, innovation, growth and the start-up, innovation, growth and the promotion or other advertising strategies
7Ps of marketing mix. 7Ps of marketing mix.
Differentiate primary research from Differentiate primary research from
I. Evaluating secondary research, give examples. secondary research, give examples.
learning
J. Additional
activities for
application or
remediation

V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs
VI. REFLECTION to be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them,
you can ask relevant questions.
A. No. of learners who
earned 80% on the
formative assessment

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B. No. of learners who

require additional
activities for remediation
C. Did the remedial
lessons work? No. of
students who caught up
with the lesson
D. No. of learners who
continue to require
remediation

E. Which of my teaching
strategies work well?
Why did these work?
F. What difficulties did I
encounter which my
principal or supervisor
help me solve?
G. What innovation or
localized materials did I
use/discover which I wish
to share with other
teachers?

Prepared by: Reviewed/Checked by: Noted by:

JOEL D. MANGILIMAN ROWENA T. MANIPON JOHANNA S. CAYANAN Ed.D

T-II HT-VI Principal-II

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SAN ROQUE NATIONAL HIGH Grade Level and

School ABM G12
GRADE 12 SCHOOL Section
DAILY LESSON Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
LOG Teaching Dates
WEEK-5, JULY 22-26, 2019 Quarter First / Second
and Time

Session 1 Session 2 Session 3 Session 4&5

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must
be followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and
I. OBJECTIVES competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
curriculum guides.
The learners The learners demonstrates The learners The learners
demonstrates understanding of demonstrates demonstrates
A. Content understanding of environment and market in understanding of understanding of
Standards environment and one’s locality/town environment and environment and market
market in one’s market in one’s in one’s locality/town
locality/town locality/town
The learner The learner independently The learner The learner independently
independently creates a creates a business vicinity independently creates a creates a business vicinity
B. Performance business vicinity map map reflective of potential business vicinity map map reflective of potential
Standards reflective of potential market in one’s locality/town reflective of potential market in one’s
market in one’s market in one’s locality/town
locality/town locality/town
3. Recognize the 3. Recognize the Importance 3. Recognize the 3. Recognize the
C. Learning Importance of of marketing mix in the Importance of Importance of marketing
Competencies/ marketing mix in the development of marketing marketing mix in the mix in the development of
Objectives (Write development of strategy development of marketing strategy
the LC Code) marketing strategy marketing strategy

Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.
1. Market (locality/town) 1. Market (locality/town) 1. Market (locality/town) 1. Market (locality/town)
2. Key concepts of 2. Key concepts of market 2. Key concepts of 2. Key concepts of market
II. CONTENT market 3. Players in the market market 3. Players in the market
3. Players in the market (competitors) 3. Players in the market (competitors)
(competitors) 4. Products and services (competitors) 4. Products and services
4. Products and services available in the market 4. Products and services available in the market
available in the market available in the market
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
III. LEARNING Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes

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RESOURCES concept development.

A. References
1. Teacher’s
Guide pages
2. Learner’s
Material pages
3. Textbook
pages
4. Additional
Materials from
Learning
Resource portal

B. Other Learning
Resources

Session 1 Session 2 Session 3 Session 4&5

These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be
IV. guided by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning
systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes
PROCEDURES and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment
for each step.
A. Reviewing Marketing involves getting the The BUSINESS PLAN is a blueprint of ESSENTIAL ELEMENTS OF A GOOD
previous lesson or message out to customers about the the business that the entrepreneur BUSINESS PLAN:
product or service. would like to start.
presenting a new
 It aims to establish if a BUSINESS PLAN OUTLINE
lesson Marketing is the process of planning business idea will bring in a 1. Executive Summary
and executing the conception, fair return to one’s  Description of the
pricing, promotion and ideas, goods investment, will be proposed business and
and services to create exchanges that beneficial to the society business model
satisfy individual and organizational and will bring no harm to  Description of the market
objectives. the environment when it is opportunity to capture or
operated. market problem the
 Its goal is to assess the business solves
feasibility of the business  Reasons for why this is an
idea, develop business attractive business
strategies to make the opportunity
business idea doable and  Key distinctions or
to use it for obtaining differentiators of the
resources, especially loans business versus
from financial institutions competitors
like banks.  Overview of the sales,

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marketing and
operations strategy and
plan
 Description of the
execution plan and
timeline
 Overview of projected
financials that is
containing revenues,
costs, profits and
assumptions.
2. Management and
Organization
 Company Name, Logo
and Address
 Vision and Mission
statements
 Key Personnel
 Workforce and Support
Personnel
 Organizational Chart
 Ownership,
Capitalization,
Compensation and
Incentives
 External Management
Support
3. Product/Service Plan
 Purpose of the
product/service
 Product’s unique features
 Material requirements and
sources of supply
 Process an equipment that
will be used to
manufacture the
product/render the
service
 Production/Service
Process and Controls
 Distribution Logistics
 Regulatory and other
compliance issues
4. Market Plan
 Market analysis which
includes demand and
supply vis-à-vis competitors

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 Marketing and Sales

strategies
 Product/Service
characteristics or features
 Pricing policy
 Sales projections
5. Financial Plan
 Start-up Costs
requirements
 Financial projections
 Break even analysis
budget
B. Establishing a Marketing Management Practices SALES PROMOTION MAY BE ACCOMPLISHED REASONS WHY AN ENTREPRENEUR
purpose for the 1. Estimate potential market THROUGH ANY OF THE FOLLOWING WAYS: STILL NEEDS TO MAKE A BUSINESS
demand – look for facts 1. Newspapers, radio and other forms PLAN, NO MATTER HOW GOOD THE
lesson
about the industry where of media – put up advertisements BUSINESS IDEA SEEMS TO BE:
the entrepreneur intends regarding a certain product 1. Reduce if not remove the risk
to enter, census data is a 2. Window displays – attractive of losing money invested in a
good source of estimates displays in front of a department poorly researched or unstudied
to be able to project sales store and supermarket business idea.
2. Analyze the competitors – 3. Fashion shows - an event at which 2. Avoid costly mistakes
knowing what the collections of newly designed 3. Anticipate the financial
competitor’s marketing is clothing are modeled for an requirements – foresee the ups
and understanding why audience and downs
target market is buying or 4. Exhibits – goods may be put on 4. Organize the activities
will buy from the display by exhibiting it in the lobby beforehand – business
competitor that is: the of a hotel or shopping mall performances in the future
competitor’s products or 5. Lecture and demonstration – 5. Assess actual performance
services, how much they products may be advertised by against set goals – set targets
cost, how they are inviting prospective customers to in terms of sales volumes and
distributed and how they attend a lecture about the product. revenues
are made known to the Demonstration is the process of 6. Apply for financing from
target market. showing to others how a certain lending institutions – back up
3. Price the product/service products work or is used. support in case of need
reasonably – a product can 6. Product sampling – new products
have great features and may be advertised by giving free
benefits, but the price for samples.
the product can have a 7. Quantity discounts – to attract
greater influence on how it buyers, owners may announce bog
will sell in the marketplace. discounts on products
4. Adopt a good product 8. House to house selling – bringing
name for branding – when product directly to customers
a name is different or 9. Telephone – calling people telling
unusual, it may attract them about the products
attention and perhaps 10. E-mail – sending flyers via email
arouse curiosity. 11. Website – put up own website for
5. Put price tags – all goods business

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being sold must have a 12. Social network – advertise thru

price tag – a label to the Facebook, Instagram, Twitter,
price of an item being sold Yahoo etc.
in a store – the amount of 13. Sales Events – stores announces
money a buyer pays in celebration of certain events
order to own the item. 14. Poster – listing of prices of various
6. Promote the goods found in a shelf or a corner
products/services in for the information of the
various ways to increase customers.
sales – products or services
of the firm need to be
advertised in order to
generate sales. The
entrepreneur has to devise
ways of making people
know and want to buy
their products. This phase
of the business falls under
sales promotion.
7. Attend to the complaints of
customers – among the
practices being resorted to
by business establishments
is establishing a customer
service counter.
8. Issue official receipts to
customers – all business
establishments are
required to issue official
receipts
9. Practice courtesy and
efficiency in serving
customers – threating
customers in a courteous
manner means greeting
them upon entering the
store and thanking them
upon leaving, promptly
attending to their orders,
informing customers as to
the length of time an order
can be finished, requesting
people to sit down while
waiting for their orders,
answering all queries and
delivering the product or
service on the time and

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date as promised.
10. Pack the goods bought by
customers properly –
loading goods inside a
paper bag should be done
properly
11. Observe the right of
customers – consumers
need protection from
manufacturers who
produce poor quality
goods and from service
providers who provide
inefficient service
PUTTING PRICE TAGS ON GOODS A Business Plan is very important to
BEING SOLD HAVE THE FOLLOWING various parties. Among those who
ADVANTAGES need business plans are the:
 The price of an item is  Management team
readily available to the  Shareholders
buyer  Bankers
 Eliminates inconveniences  Creditors
on both the seller and the  Customers
C. Presenting buyer as to the process of  Suppliers and
inquiry regarding the prices  Employees
examples/instanc
of goods being sold. To gain their confidence, these
es of the new  A buyer can save time in stakeholders will have to be
lesson choosing goods because he informed about what are the:
can easily pick out goods  Purposes
he can afford  Directions
 The government can easily  Core Business and
monitor stores which are  Financial Situation
selling goods at a higher Of the business venture from the
price than the prices time it will start and in the next few
specified by the Price years based on its forecast.
Control Council.
D. Discussing new
concepts and
practicing new
skills #1
E. Discussing new
concepts and
practicing new
skills #2

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F. Developing
mastery (Leads to
Formative
Assessment)
G. Finding
practical
applications of
concepts and
skills in daily
living
It is not only the selling of the It is not only the selling of the product or Preparing a business plan draws on a Preparing a business plan draws on a
product or service but more service but more importantly to know and wide range of knowledge from many wide range of knowledge from many
H. Making importantly to know and understand understand the customers very well that the different business disciplines: different business disciplines: finance,
generalizations the customers very well that the product or service meets their need so it sells finance, human resource human resource management,
and abstractions product or service meets their need itself. management, intellectual property intellectual property management,
about the lesson so it sells itself. management, supply chain supply chain management and
management and marketing marketing management.
management.
Discuss the various ways to promote Discuss the various ways to promote a Discuss the 5 basic elements of a Discuss the 5 basic elements of a good
a business. business. good business plan. business plan.
I. Evaluating
Discuss what the rights of the Discuss what the rights of the consumers to
learning consumers to be observed by the be observed by the entrepreneur are.
entrepreneur are.
J. Additional
activities for
application or
remediation

V. REMARKS

VI. Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs
to be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you
REFLECTION can ask relevant questions.
A. No. of learners who
earned 80% on the
formative assessment

B. No. of learners who

require additional
activities for remediation
C. Did the remedial
lessons work? No. of
students who caught up
with the lesson

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D. No. of learners who

continue to require
remediation

E. Which of my teaching
strategies work well?
Why did these work?
F. What difficulties did I
encounter which my
principal or supervisor
help me solve?
G. What innovation or
localized materials did I
use/discover which I wish
to share with other
teachers?

SAN ROQUE NATIONAL HIGH Grade Level and

School GR. 12
SCHOOL Section
DAILY LESSON
Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
LOG
Teaching Dates
WEEK 5, JULY 22-26, 2019 Quarter Second
and Time

Session 4
Session 1 Session 2 Session 3
Session 5
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must
be followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and
I. OBJECTIVES competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
curriculum guides.
A. Content The learners The learners The learners The learners demonstrates
Standards demonstrates demonstrates demonstrates understanding of environment and
understanding of understanding of understanding of market in one’s locality/town
environment and environment and environment and
market in one’s market in one’s market in one’s

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locality/town locality/town locality/town

The learner The learner The learner The learner independently creates a
independently independently creates a independently creates business vicinity map reflective of
creates a business business vicinity map a business vicinity potential market in one’s
B. Performance
vicinity map reflective of potential map reflective of locality/town
Standards
reflective of potential market in one’s potential market in
market in one’s locality/town one’s locality/town
locality/town
3. Recognize the 3. Recognize the 3. Recognize the 4. Demonstrate understanding of
Importance of Importance of Importance of the 4M’s of operations
C. Learning marketing mix in the marketing mix in the marketing mix in the
Competencies/ development of development of development of
Objectives (Write marketing strategy marketing strategy marketing strategy CS_EP11/12 ENTREP-Oh-j-12
the LC Code) CS_EP11/12 CS_EP11/12 ENTREP-
ENTREP-Oh-j-11 CS_EP11/12 ENTREP- Oh-j-12
Oh-j-11
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.
1. Market 1. Market (locality/town)
(locality/town) 2. Key concepts of
2. Key concepts of market
II. CONTENT market 3. Players in the market
3. Players in the (competitors)
market (competitors) 4. Products and services
4. Products and available in the market
services available in
the market
III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes
RESOURCES concept development.
A. References
1. Teacher’s
Guide pages
2. Learner’s
Material pages
3. Textbook
pages
4. Additional
Materials from
Learning
Resource portal

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B. Other Learning
Resources

Session 4
Session 1 Session 2 Session 3
Session 5
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be
IV. guided by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning
systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes
PROCEDURES and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment
for each step.
A. Reviewing One Page Business Plan 1. Concept of Entrepreneurship Management is the art of getting Production /Operations Management Practices
previous lesson or  A description of the 2. Development of Entrepreneurship things done with and through 1. Plan and control production. Production
problem your 3. Relevance of Entrepreneurship other people. planning control is the key to efficient and
presenting a new
customers have and Entrepreneurs in Economic effective production management.
lesson  Your solution (your Development and Society 2. Adopt the standard production models.
product or service) 4. Concept of Entrepreneurs Today Whatever the business needs to produce to
 Business model 5. How Entrepreneurs Think be able to sell, it means it is vital to have a
(how you make 6. Entrepreneurial Competencies production process in place that will help the
money) 7. Entrepreneurial Decision Making entrepreneur make certain that the company
 Target market (who as Core Competency has a quality product/service that is needed
is your customer 8. Entrepreneurship Career and produced the way it was planned.
and how many of Opportunities for Academic Track 3. Design plant layout for better efficiency.
them are there) 9. Factors to consider in Starting a Layout pertains to the way machines,
 Competitive Business workplaces and storage areas are located in
advantage 10. Identifying Business relation to one another.
 Management team Opportunities 4. Choose the right machines and equipment.
 Financial summary 11. Type of Business Available to The choice of machine and equipment
 Funding required Entrepreneurs affects the over-all profitability of your
12. Government Support and Legal business, considerations:
Requirements  Operating characteristics
13. 7Ps of Marketing Mix  Engineering features
14. Marketing Management  Cost
Strategies  Qualitative factors
5. Purchase based on needs and on time. It is
imperative to procure the raw materials,
components, machinery, equipment,
supplies and necessary services needed in
the production process on time.
6. Maintain machines and equipment properly.
It is important to keep machines and
equipment in good running condition.
7. Manage inventory/stock well.
Stock/inventory pertains to all the goods a
business has for sale and all raw materials or

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parts of a business keeps to ensure

continuous operations.
8. Ensure quality control. Defective products
can be a result of lack of control. Guidelines:
 Check quality of raw materials
 Calibrate measuring and testing
equipment regularly
 Maintain machines properly and
make sure they are in good
condition
 Conduct adequate tests to verify
whether the product meets quality
standards or not Inspect for quality
B. Establishing a Simple business plan outline: The business model that works
purpose for the 1. Executive Summary best for an entrepreneur will be
 Write this last. It’s just a related to one’s vision, objectives,
lesson
page or two that highlights what its product or service is and
the points you’ve made the entrepreneur’s personal
elsewhere in your business operational style. As such, the
plan. marketing, production, human
 It’s also the doorway to resource, and finance functions of
your plan—after looking every business need to be
over your executive addressed on a day-to-day as well
summary, your target as on long-term bases. It is
reader is either going to imperative for an entrepreneur,
throw your business plan especially the starting ones, to
away or keep reading, so know about how to keep the
you’d better get it just right. business running with the least
 Summarize the problem effort.
you are solving for
customers, your solution,
the target market, the
founding team, and
financial forecast highlights.
Keep things as brief as
possible and entice your
audience to learn more
about your company.

2. Products and Services

 Describe the problem that
you solve for your
customers and the solution
that you are selling.
 It is always a good idea to
think in terms of customer
needs and customer

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benefits as you define your

product offerings, rather
than thinking of your side
of the equation (how much
the product or service
costs, and how you deliver
it to the customer).
 Sometimes this part of the
plan will include tables that
provide more details, such
as a bill of materials or
detailed price lists, but
more often than not this
section just describes what
you are selling and how
your products and services
fill a need for your
customers.

3. Market Analysis Summary

 You need to know your
target market—the types of
customers you are looking
for—and how it’s changing.
 Use this section to discuss
your customers’ needs,
where your customers are,
how to reach them and
how to deliver your product
to them.
 You’ll also need to know
who your competitors are
and how you stack up
against them—why are you
sure there’s room for you in
this market?

4. Strategy and Implementation

Summary
 Use this section to outline
your marketing plan, your
sales plan, and the other
logistics involved in actually
running your business.
 You’ll want to cover the
technology you plan on
using, your business

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location and other facilities,

special equipment you
might need, and your
roadmap for getting your
business up and running.
Finally, you’ll want to
outline the key metrics
you’ll be tracking to make
sure your business is
headed in the right
direction.

5. Company and Management

Summary
 This section is an overview
of who you are.
 It should describe the
organization of your
business, and the key
members of the
management team, but it
should also ground the
reader with the nuts and
bolts: when your company
was founded, who is/are
the owner(s), what state
your company is registered
in and where you do
business, and when/if your
company was incorporated.
 Be sure to include
summaries of your
managers’ backgrounds
and experience—these
should act like brief
resumes—and describe
their functions with the
company. Full-length
resumes should be
appended to the plan.

6. Financial Plan
 At the very least this
section should include your
projected Profit and Loss
and Cash Flow tables, and a
brief description of the

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assumptions you’re making

with your projections.
 You may also want to
include your balance sheet,
your sales forecast,
business ratios, and a
break-even analysis.
 Finally, if you are raising
money or taking out loans,
you should highlight the
money you need to launch
the business.
C. Presenting Detailed business plan outline: PRODUCTION/OPERATIONS
examples/instance 1.0 Executive Summary MANAGEMENT
1.1 Problem “Production is an activity that
s of the new
1.2 Solution converts materials into useful
lesson 1.3 Market forms. The materials may be raw
1.4 Competition materials, semi-processed or semi-
1.5 Financial Highlights finished goods, or even finished
2.0 Products and Services products. Machinery, equipment,
methods and processes are the
2.1 Problem Worth Solving basic elements of production.”
2.2 Our Solution
2.3 Validation of Problem and
Solution
2.4 Roadmap/Future Plans
3.0 Market Analysis Summary

3.1 Market Segmentation

3.2 Target Market Segment
Strategy
3.2.1 Market Needs
3.2.2 Market Trends
3.2.3 Market Growth
3.3 Key Customers
3.4 Future Markets
3.5 Competition
3.5.1 Competitors and
Alternatives
3.5.2 Our Advantages (see an
example)
4.0 Strategy and
Implementation Summary

4.1 Marketing Plan

4.2 Sales Plan
4.3 Location and Facilities

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4.4 Technology
4.5 Equipment and Tools
4.6 Milestones
4.7 Key Metrics

5.0 Company and Management

Summary
5.1 Organizational Structure
5.2 Management Team
5.3 Management Team Gaps
5.4 Personnel Plan
5.5 Company History and
Ownership
6.0 Financial Plan

6.1 Revenue/Sales Forecast

6.2 Expenses
6.3 Projected Profit and Loss
6.4 Projected Cash Flow
6.5 Projected Balance Sheet
6.7 Business Ratios

7.0 Appendix
D. Discussing new THE 4M’s OF PRODUCTION
concepts and 1. Method. The Manager will
determine the most efficient
practicing new
way or each portion of the
skills #1 process to be done to eliminate
damage to the product and to
eliminate areas where time and
manpower are be wasted.
Controlling waste is the key to
efficient and profitable
production.
2. Manpower. When examining
the Methods you now have in
place what is the ideal number
of people it will take to perform
these methods and what
positions should they be in!
#ow will the personnel be
trained and measured for
performance! What is the
$cycle time% of each part of
the Method.
3. Machines. When examining
your facilities vehicles and tools

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do you have everything you

need to ensure the safety of
the employees while
maximizing the efficiency and
productivity of the department,
all employees have access to
the same tools and equipment
in needed, the tools enable
them to perform tasks
independently, they trained on
how to maintain the machinery
and tools?
4. Materials. Do you have the
materials needed to perform all
parts of production and are
they conveniently located to
minimize waste?Example: All
material needed to clean and
package are always available
and are placed to minimize
effort. Does the layout of the
production department
minimize wasted movement?
Example: Does the part flow go
in one direction or does it zig
and zag throughout your
facility.
On the other hand, operations
management refers to the
activities, decisions and
responsibilities of managing the
E. Discussing new resources which are dedicated to
the production and delivery of
concepts and
products and services. It can
practicing new significantly contribute to the
skills #2 success of the business by using
one’s available resources to
effectively produce products and
services in a way that satisfies
customers.
F. Developing 4 MAIN ADVANTAGES AN
mastery (Leads to EFFECTIVE OPERATION CAN
PROVIDE TO THE ENTREPRENEUR’S
Formative
BUSINESS:
Assessment)  Reducing the costs of producing
products and services as well as
being efficient

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 Increasing revenue by increasing

customer satisfaction through
good quality and service
 Reducing the amount of
investment that is necessary to
produce the required type and
quantity of products and
services by increasing the
effective capacity of the
operation
 Providing the basis for future
innovation, by building a solid
base of operations, skills and
knowledge within the business.
G. Finding
practical
applications of
concepts and
skills in daily
living
H. Making
generalizations
and abstractions
about the lesson
Using the tools in making a
I. Evaluating business plan, make your own
learning Business Plan.

J. Additional
activities for
application or
remediation

V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs
VI. REFLECTION to be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them,
you can ask relevant questions.
A. No. of learners who
earned 80% on the
formative assessment

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B. No. of learners who

require additional
activities for remediation
C. Did the remedial
lessons work? No. of
students who caught up
with the lesson
D. No. of learners who
continue to require
remediation

E. Which of my teaching
strategies work well?
Why did these work?
F. What difficulties did I
encounter which my
principal or supervisor
help me solve?
G. What innovation or
localized materials did I
use/discover which I wish
to share with other
teachers?

Prepared by: Checked by: Reviewed by: Noted

by:

JOEL D. MANGILIMAN JULIET A. HIPOLITO ROWENA T MANIPON

JOHANNA S. CAYANAN Ed.,D

T-II Subject Group Head ABM-STEM HT-VI

PRINCIPAL-II

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San Roque National High Grade Level and

School ABM G12
GRADE 12 School Section
DAILY LESSON Teacher Joel D. Mangiliman Learning Area Entrepreneurship
LOG Teaching Dates
Week 7, Day 1-5 Quarter First / Second
and Time

Session 4
Session 1 Session 2 Session 3
Session5
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be
I. followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and
competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
OBJECTIVES competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum
guides.
The learners demonstrates The learners demonstrates The learners The learners demonstrates
understanding of understanding of demonstrates understanding of
A. Content environment and market in environment and market in understanding of environment and market in
Standards one’s locality/town one’s locality/town environment and one’s locality/town
market in one’s
locality/town
The learner independently The learner independently The learner The learner independently
creates a business vicinity creates a business vicinity independently creates a business vicinity
B. map reflective of potential map reflective of potential creates a business map reflective of potential
Performance market in one’s market in one’s locality/town vicinity map market in one’s locality/town
Standards locality/town reflective of
potential market in
one’s locality/town
C. Learning . Demonstrate . Demonstrate understanding . Demonstrate . Demonstrate understanding
Competencies/ understanding Develop the business model understanding Develop the business model

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Develop the business model CS_EP11/12 ENTREP-oh-j- Develop the CS_EP11/12 ENTREP-oh-j-
Objectives
CS_EP11/12 ENTREP-oh-j- 13-17 business model 13-17
(Write the LC
13-17 CS_EP11/12
Code)
ENTREP-oh-j-13-17
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled
in a week or two.
II. CONTENT

III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure
that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept
RESOURCES development.
A. References
1. Teacher’s
Guide pages
2. Learner’s
Material
pages
3. Textbook
pages
4. Additional
Materials
from
Learning
Resource
portal
B. Other
Learning
Resources
Session 4
Session 1 Session 2 Session 3
Session 5
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by
IV. demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by
providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions
PROCEDURES about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.

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A. Reviewing According to: HUMAN RESOURCE MANAGEMENT The resources you need, in
previous  Noe PRACTICES order to run your business and
 Hollenbeck produce the goods or services,
lesson or 1. Design an effective
 Gerhart are people, methods, materials
presenting a  Wright recruitment strategy. and machines. To have all these
new lesson Human Resource Management (HRM) Recruitment is "any practice or resources, you need money. It
refers to the policies, practices and activity carried on by the is important that you know how
systems that influence employees’ to gather, organize, coordinate
behaviour, attitudes and performance
organization with the primary and record the money or
purpose of identifying and financial resources of your
attracting potential employee." business. This is called financial
However, because of differences in management.
companies’ strategies, they may
assign different degree of
importance to recruiting. In
general, all companies have to
make decision in three areas of
recruiting, personnel, policies,
recruitment sources, and the
characteristics and behavior of the
recruiter. These aspects of
recruiting have different effect on
who the organization ultimately
hires. An applicant's decision to
accept a job offer-- and the
organization's decision to make the
offer--depend on the match
between vacancy and applicant
characteristics.
2. Adopt a good selection
process.
Selection is the "process by which
the organization attempts to
identify applicants with the
necessary knowledge,skills,
abilities, and other characteristics
that will help the organization
achieve its goals." The process of
selecting the employees varies
considerably from organization to
organization, and from job to job.

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In most organizations, selection

includes the steps of screening
application/resume; testing and
reviewing work samples;
interviewing candidates; checking
references and background; and
making a selection.
3. Develop effective training
program
Training is a set of activities aimed to
facilitate learning of knowledge,
attitude and skills among people in
the organization, to, in turn
improve their current job
performance and contribution to
the achievement of an
organizational goals. It has become
part of organizational learning and
change in employee performance.
Noe (2002) believed that training is
a planned effort by a company to
facilitate employees' learning of
job-related competencies. These
competencies include knowledge,
skills or behaviors that are critical
for successful job performance.
4. Conduct Performance
Management
Performance Management is the
"process through which managers
ensure that employees' activities
and outputs contribute to the
organization's goals" (Noe, et al.,
2004). Performance Management
is crucial, especially when the
business is more complex, and
goals are constantly changing.
Measuring and managing
performance is a challenging task

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and one of the keys to gaining

competitive advantage. The
conduct of regular performance
assessment either twice a year or
yearly will enable the employees to
know how they are doing in their
job. During this occasion, skills and
abilities gaps must be identified
and appropriate training must be
given to fill in these gaps. In other
words, if they are not doing as
expected, the employees may be
equipped with the right skills and
knowledge to positively contribute
to the achievement of business
goals.
5. Implement an attractive
compensation scheme.
Compensation refers to all forms of
financial returns and tangible
services and benefits that
employees receive as part of an
employment relationship.
Employee benefits in particular,
refers to the part of the
compensation package, other than
pay for time worked, provided to
employees in whole or in part by
employer payments (e.g, life
insurance, pension , workers'
compensation and vacation).
Compensation also pertains to the
methods and practices of
maintaining balance between the
interests of operating the company
within the fiscal budget, and
attracting developing, retaining ,
and rewarding high quality staff
through wages and salaries which

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are competitive with the prevailing

rates for similar employment in the
labor markets.
6. Design work family balance
programs.
Work family balance may be defined
as the degree to which an
individual is able to simultaneously
balance the temporal, emotional,
and behavioural demands of both
paid work and family
responsibilities
(Hill,Hawkins,Ferris,and Weitzman,
2001). Work life balance has been
an increasing concern for
employees. The increased demand
on the job and at home have made
managing work and family life
increasingly difficult (Shore, 1998).
But there are ways to help
employees balance their work and
personal lives, such as flextime and
flexplace programs. Although
flextime and flexplace program
have been adopted at many
companies, these way not be fully
utilized by employees
(Hochschild,1997). The study of
Hill, Hawkins, Ferris, and Weitzman
(2001) also examined the influence
of perceive flexibility in the timing
and location of work on work-
family balance. Result indicated
that perceived job flexibility is
related to improve work-family
balance after controlling for paid
hours, unpaid domestic labor
hours, gender, marital status,
occupation Level. Perceived job

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flexibility appears to be beneficial

both to individual and to
businesses. Given the same
workload, individuals with
perceived job flexibility have more
favorable work-family balance.

7. Observe fair employee

relations practices. Employee
relations or labor relations,
pertains to a set of processes and
procedures utilized in the
interaction between employees
and employer to attain their
respective goals, while
accommodating the needs of both
parties. This interaction can include
communication, interpersonal
relationships, participation,
discipline, and grievance
resolution. Research on human
resource management (HRM)
suggests that new forms of work
organization quality circles, work
teams, high performance
workplaces, lean production
directly affect workers’ and
managers’ expectations of what
constitutes acceptable effort and,
as such, requires new forms of
employment relations (Verma and
Chaykowski 1999; OECD 1999).

8. Determine the
Entrepreneur’s Role in the
Business. Many small businesses
begin with founder-owner doing all
the management functions of
marketing, production, human

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resource, and finance with the help

specialized staff. However, a few
would rather concentrate on the
function, and be on top of that
function. The DTI-BSMED
Handbook Guide (2010) indicated
the following factors which can
help the entrepreneur to choose
with role(s) to take in one’s
business:
 Education and Training. If you are
an engineer or you have some
technical training, it will be natural
for you to consider being in the
technical or production area. Or if
you are an accountant or have a
background in banking or finance,
you may want to handle the
finance function.
 Experience. Have you experienced
working for a manufacturing firm?
Were you ever a member of the
kitchen staff of a hotel? How
successful were you in doing
automotive jobs for that service
center? Your experiences will be
handy in performing certain
management functions. You might
ask, “What if I don’t have any work
experiences at all?” or “What if I’m
just a fresh graduate and trying my
luck in entrepreneurship?” Did you
learn some skills while helping in
relative in the ceramic business
during one of those summer
breaks? What did you gain from
your summer job or during
internship? Remember the skills
you learned from those

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experiences. You might need them

when deciding which management
function to assume in your
business.
 Interest and Talent. Not having the
education or the experience to
back up your inclination to take on
a specific management function
will not disqualify you. For all you
know, you might have the interest
or the talent for it. If you have
people skills, are cheerful but
commanding and persuasive, you
well do in sales or in personnel
management even without any
experience or formal training. After
all, you can develop these skills by
attending some seminars or short
courses. On the other hand, if you
enjoy working with your hands and
putting things together, you can
handle production.
 Time. Granting you have the
training, the experience, and the
interest and talent to assume a
management function, do you have
the time for it? Can you have
devote most of your time to the
particular management area you
selected? Take time to do an
objective personal assessment of
the situation. Ask yourself if you
are able and will have the time to
handle all the management
functions in case you decide to be
on top of everything. Remember,
you are not only an entrepreneur.
Ours is a pluralistic society. Besides
being a spouse a parent, an

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offspring, or even a sibling, you are

also part of your community.
Nonetheless, if you think you can
be a jack-of-all trades and be
everywhere in your business
without sacrificing any of life’s
essentials then go for it!
 The Pros and Cons of Having a
Bird’s Eye View. Finally, weigh the
advantages and disadvantages of
having a broad view of your
business. Being “everywhere” in
your business will allow you to see
the interrelationship among the
four management areas; where
one area supports and draws
support from the three other
areas. While the age-old saying
“jack-of-all-trades, master of none”
is true, consider the setback if you
indeed plan to become a master of
something. If you concentrate in
one area, say in finance, you might
neglect the other areas that are
just as important. Let us say you
opted to concentrate on
production. As you look for ways to
become more efficient in order to
produce more at a faster rate, you
might lose sight of the other areas,
like sales and finance. This could
lead your business to end up with
too many unsold stocks and incur
losses due to overproduction and
an over investment in machines.
9. Get the right people.
In starting a business, the
entrepreneur may begin with
family members, relatives, friends,

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neighbors, or acquaintances as the

workforce, but be clear about
requiring them to be professional
in the workplace, especially when
dealing with you. Match each
position with someone who will
meet the requirements of the
position. Do not limit applicants to
the trained and experienced. Be
open to those who can help the
enterprise grow. Choose people
who possess the expected work
values and are willing to be trained
and to stay in the company after
being trained.
10. Prepare an employee
manual.
It is always advisable to prepare an
employee manual. This should
contain information pertaining to
company policies and procedures
on working conditions,
compensation, other benefits,
discipline, and grievance
processing, among others.
11. Invest in Human Capital.
Human capital is the quality and
quantity of skills, education and
talents a person has. When people
attend classes, become
apprentices, obtain graduate
degrees, and receive on the job
training, they are investing in or
improving their human capital.
Allocate sufficient budget for the
cost of specialized training that
human resources may need to
meet the skills necessary to be able
to make the product or complete

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the service to be offered to acquire

or develop market. There should
also be a budget allocated for
training people on human relations
and leadership skills.
12. Motivate people in the
workplace.
Motivation is a function of
willingness and ability (skills) to do
the job, as well as help employees
work at high energy levels. Open
communication, respect, fair
compensation, training, work-life
balance, and empowerment
activities and programs will
definitely motivate people in the
workplace.
13. Maintain employees’
commitment and loyalty.
One way of doing this is to ensure
that the work environment is safe,
healthy, caring for employees, and
at least complaint with
government rules and regulations,
as well as company social
responsibility. Competitive
compensation and training will also
help a lot toward this objective.
14. Effectively communicate
policies and practices with
employees.
Communication is very important so
that employees feel they are really
part of the organization and, thus,
work more and better. When
employees know what are expected
of them, how they will accomplish
their tasks, instructions are clear, and
they are given the opportunity to

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give feedback to the concerned

stakeholders in the enterprise, they
will feel valued and respected. This
can lead to better performance and
higher productivity.
Human resource practices include Managing the finances of the BOOKKEEPING
analysing and designing work, company is of prime  Bookkeeping is the science of
determining human resource needs (HR importance since without recording history.
planning), attracting potential employees funds, the business will not be  It is the physical recordkeeping of
(recruiting), choosing employees able to operate. Recording, someone’s transactions as they
B. Establishing (selection), teaching employees how to analysing and making decisions relate to assets, liabilities, income
a purpose for perform their jobs and preparing them for about the finances of the and expenses.
the lesson the future (training and development), business are basic functions of It is an indispensable subset of
rewarding employees (compensation), the entrepreneur who owns accounting.
evaluating their performance the business.
(performance management), and creating
a positive work environment (employee
relations).
Effective HRM enhances company The differences between Bookkeeping refers to the process of
performances by contributing to employee management accounting and accumulating, organizing, storing, and
and customer satisfaction, innovation, financial accounting include: accessing the financial base of an entity
productivity and development of a Management accounting which is needed for two basic purposes:
favourable reputation in the firm’s provides information to people  Facilitating the day to day
community. within an organization while operations of the entity
financial accounting is mainly  Preparing financial statements, tax
for those outside it, such as returns and internal reports to
shareholders managers
C. Presenting Financial accounting is required Also called record-keeping
examples/insta by law while management Thought as the financial information
nces of the accounting is not. Specific infrastructure of an entity
new lesson standards and formats may be Bookkeeping is the recordation of basic
required for statutory accounts accounting transactions, such as:
such as in the I.A.S  Issuing invoices to customers
International Accounting  Recording invoices from suppliers
Standard within Europe.  Recording cash receipts from
Financial accounting covers the customers
entire organization while  Paying suppliers
management accounting may  Recording changes in inventory
be concerned with particular  Processing payroll
products or cost centres. Processing petty cash transactions
D. Discussing HUMAN RESOURCES MANAGEMENT Managerial accounting is used These transactions are mechanical in nature;
new concepts PRACTICES primarily by those within a that is, the bookkeeper follows a prescribed
company or organization. set of procedures on a repetitive basis to
and practicing
Reports can be generated for record a common activity. These common
new skills #1 any period of time such as daily, bookkeeping tasks are entirely adequate for
weekly or monthly. Reports are the accounting needs of a small business.

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considered to be "future
looking" and have forecasting
value to those within the
company.

Financial accounting is used A bookkeeper could compile financial

primarily by those outside of a statements from the transactions just
company or organization. described. However, those financial
Financial reports are usually statements would be incorrect to some
created for a set period of time, extent, because they would not include the
such as a financial year or following additional actions that are usually
period. Financial reports are handled by an accountant:
historically factual and have Accruing or deferring expenses
predictive value to those who Accruing or deferring revenue
wish to make financial decisions The broader field of accounting includes the
or investments in a company. use of these accruals. In addition, accounting
Management Accounting is the encompasses the following activities:
branch of Accounting that deals  Creating the chart of accounts
E. Discussing primarily with confidential  Setting up the general ledger
new concepts financial reports for the  Designing the financial statements
and practicing exclusive use of top  Issuing customized management
new skills #2 management within an reports to address specific issues
organization. These reports are  Altering the classification or
prepared utilizing scientific and recordation of transactions to
statistical methods to arrive at meet certain accounting standards
certain monetary values which  Creating a budget and comparing it
are then used for decision to actual results
making. Such reports may  Compiling tax returns from the
include: financial information
Sales Forecasting reports  Creating a set of controls within
Budget analysis and which the financial system
comparative analysis operates
Feasibility studies Designing a record keeping, archiving, and
Merger and consolidation document destruction system
reports
F. Developing Financial Accounting, on the KEEPING GOOD RECORDS IS VERY
mastery other hand, concentrates on IMPORTANT TO ONES’ BUSINESS. GOOD
the production of financial RECORDS WILL HELP YOU DO THE
(Leads to
reports, including the basic FOLLOWING:
Formative reporting requirements of 1. Monitor the progress of ones’
Assessment)

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profitability, liquidity, solvency business

and stability. Reports of this 2. Prepare financial statements
nature can be accessed by 3. Identify sources of income
internal and external users such 4. Keep track of deductible expenses.
as the shareholders, the banks 5. Keep track of the basis of property
and the creditors. 6. Prepare your tax returns
7. Support items reported on your tax
returns
THE FOLLOWING ARE SOME OF THE TYPES
OF RECORDS THAT SHOULD BE KEPT:
1. Gross Receipts are the income you
receive from your business
 Cash register tapes
 Deposit information
(cash and credit sales)
 Receipt books
 Invoices
2. Purchases are the items you buy
and resell to customers.
 Cancelled checks or
other documents that
identify payee, amount
and proof of
payment/electronic
funds transferred
 Cash register tape
receipts
 Credit card receipts and
statements
 Invoices
3. Expenses are the costs you incur to
carry on your business.
 Cancelled checks or
other documents that
identify payee, amount
and proof of
payment/electronic
funds transferred
 Cash register tapes
 Account statements
 Credit card receipts and
statements
 Invoices
 Petty cash slips for small
cash payments
4. Travel, Transportation,
Entertainment, and Gift Expenses.

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5. Assets are the property

 When and how you
acquired the assets
 Purchase price
 Cost of any
improvements
 Deductions taken for
depreciation
 Deductions taken for
casualty losses, such as
losses resulting from fires
or storms
 How you used the asset
 When and how you
disposed of the asset
 Selling price
 Expenses of sale
 Purchase and sales
invoices
 Real estate closing
statements
 Cancelled checks or other
documents that identify
payee, amount and proof
of payment/electronic
funds transferred
6. Employment Taxes. Keep all
records of employment for at least
four years.

G. Finding THE FUNCTION OF BOOKKEEPING

practical  Bookkeeping is the process of
recording daily transactions in a
applications of
consistent way and is a key
concepts and component to building a strong
skills in daily business foundation.
living  A bookkeeper’s territory is daily
financial transactions, which
include purchases, receipts, sales
and payments.
 A bookkeeper enters every
transaction into a journal which is
nothing more than a list of
transactions.
 A bookkeeper using a manual
system periodically copies journal

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transactions into a general, called

posting.

The Tasks or Functions of the Bookkeeper

1. Recording financial transactions
2. Posting debits and credits
3. Producing invoices
4. Maintaining and balancing
subsidiaries, general ledgers and
historical accounts
5. Completing payroll
The differences between
management accounting and
financial accounting include:
Management accounting
H. Making provides information to people
generalization within an organization while
s and financial accounting is mainly
abstractions for those outside it, such as
about the shareholders. Financial
accounting is required by law
lesson
while management accounting
is not.

Find a partner and choose 1 among the

I. Evaluating practices, make a powerpoint presentation
learning and present in class next meeting.

J. Additional
activities for
application or
remediation

V. REMARKS

VI. Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to
be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can
REFLECTION ask relevant questions.
A. No. of learners
who earned 80% on
the formative
assessment
B. No. of learners
who require
additional activities

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for remediation
C. Did the remedial
lessons work? No. of
students who caught
up with the lesson
D. No. of learners
who continue to
require remediation
E. Which of my
teaching strategies
work well? Why did
these work?
F. What difficulties
did I encounter
which my principal
or supervisor help
me solve?
G. What innovation
or localized
materials did I
use/discover which I
wish to share with
other teachers?

Prepared by: Checked by: Reviewed by: Noted

by:

JOEL D. MANGILIMAN JULIET A. HIPOLITO ROWENA T MANIPON

JOHANNA S. CAYANAN Ed.,D

T-II Subject Group Head ABM-STEM HT-VI

PRINCIPAL-II

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SAN ROQUE NATIONAL HIGH Grade Level and

School ABM G12
GRADE 12 SCHOOL Section
DAILY LESSON Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
LOG Teaching Dates WEEK 8-18, AUGUST 07-SEPT.
Quarter First / Second
and Time 30, 2019

Session 1 Session 2 Session 3 Session 4

I. Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be
followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and competencies.
OBJECTIVE These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and competencies and enable
S children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learners demonstrates The learners demonstrates The learners The learners demonstrates
understanding of concepts, understanding of concepts, demonstrates understanding of concepts,
underlying principles and underlying principles and understanding of underlying principles and
A. Content
processes of starting and processes of starting and concepts, underlying processes of starting and
Standards
operating a simple business operating a simple principles and processes operating a simple business
business of starting and operating
a simple business
The learner independently The learner independently The learner The learner independently or
or with his/her classmates or with his/her classmates independently or with with his/her classmates starts
starts and operates a starts and operates a his/her classmates starts and operates a business
B.
business according to the business according to the and operates a business according to the business plan
Performance
business plan and presents business plan and presents according to the business and presents a terminal
Standards
a terminal reports of its a terminal reports of its plan and presents a reports of its operation
operation operation terminal reports of its
operation
C. Learning 4. Manifest understanding 4. Manifest understanding 4. Manifest 4. Manifest understanding of
Competenci of starting and operating a of starting and operating a understanding of starting starting and operating a
es/ simple business simple business and operating a simple simple business
Objectives CS_EP11/12 ENTREP-oh-j- CS_EP11/12 ENTREP-oh- business CS_EP11/12 ENTREP-oh-j-
(Write the 18-23 j-18-23 CS_EP11/12 ENTREP- 18-23
LC Code) oh-j-18-23
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in
II. a week or two.

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CONTENT
III.
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure
LEARNING that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept development.
RESOURCES
A. ENTREPRENEURSHIP BY DR.
References EDUARDO A. MORATO, JR
1.
Teacher’s
PP.89-205
Guide
pages
2.
Learner’s
Material
pages
3.
Textbook PP.89-205
pages
4.
Additional
Materials
from
Learning
Resource
portal

B. Other
Learning
Resources

Session 1 Session 2 Session 3 Session 4&5

IV. These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by
demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by
PROCEDUR providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions about
ES what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
A. Financial statements are the backbone of Balance sheet is a snapshot of company’s PREPARING A BUSINESS A Business Plan Serves Many Masters
Reviewing the business. Financial statements and financial condition at any particular time. REPORT  It serves the entrepreneur who must
forecasts show how your business has  It is the heart of double-entry
previous  Business reporting on a set the navigational course
been performing and how you think it will accounting
lesson or perform over time  Each side equals the other regular basis such as  It serves investors and cautious
presenting a

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 The central equation of a balance monthly, quarterly, financiers

sheet is: ASSETS = LIABILITIES + semi-annually or yearly  It serves the managers and staff of the
OWNER’S EQUITY
 Assets include everything the is a must for those who organization so that they will know the
company owns, such as cash, owns/manages the strategies and programs of the
inventory, buildings, business. enterprises
equipment and vehicles.  Business reports are The business plan must have a specific
 Liabilities include everything
the company owes to others,
important to monitor audience in mind, as well as what important
such as vendor bills, credit what is happening in questions does the audience want answered.
card balances and bank the business so that In order to aid the entrepreneur in getting
loansEquity includes the problems met along the business plan organized, the following format
claims owners have on the way can be remedied. may be a good start.
assets based on their portion
of ownership in the company.  It serve the purpose of
showing what the
business has achieved
new lesson compared to what was
planned for a particular
period, normally on an
annual basis.
 It can be used for
securing additional
capital by attracting
new investor or
forloans purposes in
the bank as well as
adds to the good
reputation of the
company if it is
performing well.

B.  Financial forecasts project a Balance Sheet STEPS IN GENERATING CONTENTS OF THE BUSINESS PLAN
Establishing financial situation the business BUSINESS REPORT THE BUSINESS CONCEPT AND THE
owner should be aiming for.
a purpose 1. Determine the scope BUSINESS MODEL
 These are important
for the reference tools to help (purpose) of the report A business concept contains the
lesson guide business 2. Consider the target essence of the enterprise in a concise
planning audience (readers) but powerful manner. It stresses the
 Key documents for
attracting funding.
3. Gather and organize value of the product offering to the
 Investors and creditors the supporting target customers who would most
will use them to assess information (research) likely buy it.
the soundness of the 4. Analyse and weigh the The product concepts must then be

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company’s finances. supporting information translated into a business model. A

 The profit and loss statement is a 5. Determine the solution, business model is a formula on how
summary of the financial
performance of a business over findings and/or the enterprise exactly plans to make
time recommendations money out of the business.
 It reflects the past 6. Determine the report There Are Four Areas Of Money
performance of the form Making Which Is The Business Model
business and is the
report most often used
Must Address:
by small business 1. How will the business raise
owners to track how revenues? What critical
their business is factors will cause the
performing. revenues to materialize?
 It is also known as the
income statement, the 2. What will be the cost of the
profit/loss statement is enterprise products and
the most important other cost of doing business?
report you provide for How will this cost be
most businesses.
It lists all of the company’s income
managed to ensure the
and then subtracts all of its comfortable profits? What
expenses. critical factors will drive the
cost? How can this factors be
controlled?
3. What will be the major
investments of the
enterprise? Why will these
investments give the
enterprise a competitive
edge?
4. How will the enterprise
finance the investments?
How will the enterprise fund
its growth?
THE BUSINESS GOALS, VISION,
MISION, OBJECTIVES, AND
PERFORMANCE TARGETS
The business goals shows the future
and long term prospects of the
enterprise. It is composed of the
mission, vision, and objectives, key
result areas and performance
indicators of the enterprise. To

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illustrate, let us analyze the vision of

Double Happiness. Double Happiness
is an eatery in a bus terminal. It has
three outlets located at the bus
terminal in Central Luzon

C. CASH FLOW BUSINESS REPORT FORMAT Objectives must be more specific

Presenting  Cash Flow refers to generating  Executive summary than the vision and mission
or producing cash (cash inflows)
examples/in  Purpose and rationale statements. They should be
and using or consuming cash
stances of (cash outflows).  Context which includes measurable, achievable and time
the new  Lifeblood of the business and the vision-mission bound.
lesson keep that blood circulating at statement, strategies, FOR DOUBLE HAPPINESS, THEIR
all times in order to avoid
failure.
organizational structure STATED OBJECTIVES ARE:
 Cash flows in the statement are and staffing  To establish a strong market
divided into the following three  Actual performance presence in Central Luzon.
areas: versus plans/targets  To earn good financial returns
 Operating activities, constitute with the corresponding for its owner.
the revenue generating activities
of a business such as cash remarks of why it  To delight customers with
received and disbursed for happened that way high quality food and services
product sales, royalties,  Facilitating and and
commissions, fines, lawsuits, hindering factors in the  To make double happiness a
supplier and lender invoices and
payroll.
achievement of plans happy and rewarding place to
 Investing activities, constitute  Issues and concerns work
payments made to acquire long- that were addressed The objectives should be translated
term assets, as well as cash  Financial statements into key result areas or KRAS. KRAs
received from their sale such as with its corresponding are the qualitative manifestation that
purchase of fixed assets and the
purchase or sale of securities summaries and the objectives are being achieved
issued by other entities. interpretation
 Financing activities, constitute of  Conclusion and
activities that will alter the recommendations
equity or borrowings of a
business such as the sale of
company shares, the repurchase

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of shares and dividend

payments.

D.  If income exceeds business Cash Flow SOUND FINANCIAL In turn the key result areas must be
Discussing expenses, the business will have MANAGEMENT PRACTICES rendered into quantified
effectively made a profit.
new The resources you need, in performance measurements
 If expenses exceed income, a
concepts loss would have been made. order to run your business and otherwise called performance
and  A profit and loss statement is a produce the goods or services indicators. These performance
practicing great tool for identifying items of are men, materials and indicators or PIs serve as the
new skills high expenditure or expenses
machines. To have all these aspirational scorecard of the
#1 that were unproductive in
producing profit. resources, you need money. It enterprise managers and the
 By analysing the profit and loss is important that you know how motivational results of the investors.
statement, the entrepreneur can to gather, organize, coordinate However the Pls must be actually be
better control business and record the money or credible to the business audience in
expenditure and thereby
potentially increase profits. financial resources of your mind
business. This is called financial
management.
When the entrepreneur
manages the money of the
business, it is one’s job to look
for money needed for your
business and to see to it that
the money provided for the
business is used effectively and
efficiently.
SOUND FINANCIAL
MANAGEMENT PRACTICES

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E. Sound Financial Management Practices THE EXECUTIVE SUMMARY

Discussing 1. Adopt effective financial  The executive summary contains
planning. Financial planning everything that is relevant and
new
is perhaps the most difficult important to the business
concepts task of the owner-manager. audience.
and Planning is important  It is a synthesis of the entire plan.
practicing because the funds of the  It must contain the major
new skills enterprise are limited and argumentations of the business
#2 must be sourced and used proponent on why the business will
properly for the good of the work and succeed.
business.  It should provide the business plan
2. Observe sound financing. audience all the arguments on why
Sometimes, an entrepreneur they should participate in the
does not have enough business venture.
money to start or operate  The Executive Summary Should
the business. When this Then Introduce and Highlight The
happens, the owner may Good Qualities Of:
decide to borrow money. In  The business proponents and their
borrowing, one must be partners
careful not to borrow too  The enterprise organization and its
much. Ideally, the capabilities
entrepreneur should only  The technology providers and their
borrow, 40% of the money expertise and experience and
that is needed to operate the  The supplier and all the major
business, while the service providers
remaining 60% must come  It should likewise describe the
from one’s own pocket. product/services of the enterprise,
Businesses that are funded their features and attributes and
by 40% debt is burdened why they are right ones to deliver to

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with having to pay very high the customers.

interests.  The executive summary should then
3. Record and monitor cash proceed to discuss and justify the
flow. Cash flow is the actual enterprise strategy and enterprise
movement of cash within a delivery system.
business. The entrepreneur  The enterprise strategy builds
needs to record the sources and develops the game plan for
and uses of funds in order to attaining competitiveness.
know how much cash is  The enterprise delivery system is
needed, and when that the entire process of converting
money is required by a input to output and these
business within a period of outputs to outcome.
time.  It should then render all the
4. Know the business costs. institutional, market, operations,
Costing is calculating the and organizational strategies
total money spent in making previously cited into financial
and selling the product, or strategies and forecast.
completing a service to be  Investment requirements should be
offered in the market. presented along with the
5. Reduce costs. It will make summaries of their projected
the business more profitable income statement, balance sheets,
when the costs are cash flows, and funds flow and their
minimized by recycling, using analysis and conclusions.
energy-saving device or  Yields and returns along with risks
materials, buying second- and contingency measures should
hand equipment or renting round up this section
instead of buying and asking  The executive summary should also
family members to help in contain a section on the
the business. environmental and regulatory
6. Record all business compliance of the purposed
transactions. Anything that business as well as the more
are owned by the owner and proactive to become a more
used for business, proceeds responsible corporate citizen.
from selling the products or  Finally the executive summary
services and at the same should present the capital structure
time the expenses incurred of the proposed business and show
in operating the business, how this structure will respond to
should be written down the investment programs and
which will give the financial forecasts of the enterprise.
entrepreneur a fairly  However the executive summary
accurate picture of how the can only be written last in order to
business is doing. capture the findings and insight of
7. Prepare income statements. the other part, but for presentation
The income statements will purposes, it is placed in the first part
show whether the business of the business plan
made a profit or suffered a
loss for a given period THE BUSINESS PROPONENT

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8. Seek the services of a good The third section of the business plan contains
accountant. If the information about the business proponents or
entrepreneur is not an stake holders. There are four types of
accounting graduate or does stakeholders:
not have any background in  resource mobilizer and financial
accounting, it is best to avail backers
of the services of a good  technology providers and
accountant to set up the applicators
firm’s books of accounts and  governance and top management
to initiate him/her into the  operating and support team
recording process. Once get
used to it, recording will If the business plan readers are the resource
almost be mechanical and providers, then they will want to know who
routine. Doing it regularly else are on board to share the burden of
will be very helpful like in raising money to see the whole thing through.
paying taxes, meeting cash If the business plan readers are technology
requirements, payments of providers, they will want to know if there will
debts in time and business be sufficient funds to pay for the technology.
expansion in the future. If the business plan readers are the
9. Manage enterprise funds governance and top management team, then
properly. Managing funds is they will want to know what strategies and
not simply maintaining performance indicators are being proposed.
sufficient cash for the If the business plan readers are the
business operations, but implementing, operating and supporting
entails a more teams, they will want to know what programs,
comprehensive approach activities, task, and resource would be in
than just having ready cash. place.
Part of this is knowing the THE TARGET CUSTOMERS AND THE MAIN
possible sources of funds, VALUE PROPOSITION
like friends, family members, The fourth section of the business plan is the
banks and other lending target customers and the main value
institutions. It is also proposition.
important to budget the cash  The business proponent must be
properly and that there is an very precise about the target
internal control so that cash audience or target customers.
is available whenever it is  Target customers must be of
needed. sufficient size, sufficient paying
capacity and have sufficient interest
to purchase the products being
offered by the enterprise.
 The main value proposition is the
unique selling proposition of the
enterprise.
 Knowing where the target
customers are exactly concentrated,
the business plan should then
pinpoint what the customers buy,

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how they buy, when they buy,

where they buy, and what convinces
them to buy. These information
should be used to justify the exact
locations and marketing channels to
be employed by the enterprises.

MARKET DEMAN AND SUPPLY, INDUSTRY

DYNAMICS AND MACRO ENVIRONMENTAL
FACTORS
The fifth section of the business plan is the
market demand and supply. The industry
dynamics, and the micro environmental forces
affecting the business of the enterprise.
 It is normal for enterprises to actually
expand their product offerings to include
the other segments of a bigger market in
order to determine what exactly
influences this bigger market.
 The business plan should estimate the
total market supply and demand for the
product offerings of the enterprises the
business plan should then determine the
major critical factors that influences this
market demand and supply.
 One of this critical factors or variables are
determined, the business plan should
then forecast the future demand and
supply. If theses physical factors are
expected to remain the same then most
likely the future forecast will follow the
past trends. If not the future estimate of
demand and supply should be revised
according to the new variables
influencing the demand and supply.
 The market analysis and forecasting
exercise should lead to a quantification
of the current and prospective size of the
market. Both the current and the
potential consumptions should then be
dissected.

The Business Plan Should Discuss The

Relevant Industry Dynamics:
 Who are the competing enterprises
in the industry and what are their
comparative advantages and

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disadvantages? What business

models and strategies are they
employing?
 Who are the supplier in the industry
and what are their capabilities and
bargaining power?
 What are the channels of
distribution being used by the
industry? How effective are these
channels?

Both the industry players and the market are

affected by the macro environment which
includes the social political economic
ecological and technological (SPEET) forces.
The business plan should discuss the major
trends and changing patterns in the macro
environment which would have significant
impacts on the relevant industry and the
behaviour of consumers.
 Social environmental includes the
demographics and cultural
dimensions that govern the relevant
entrepreneurial behaviour. the
structure social status and dynamics
of the population at large as well as
the people’s belief, tastes , mores,
customs and traditions dictate the
major parameters of market
behaviour
 Political environmental defines the
governance system of the country
or the local area of the business. it
includes all the laws, rules and
regulation on allowable and
disallowable business practices
 Ecological environment includes all
natural resources and the
ecosystem that defines that habitat
of man , animals , plants and
minerals
 Technological environment makes
or breaks competing participants in
any industry. new scientific and
technological discoveries often lead
to the launch and commercialization
of new product with superior

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attributes or to rendering the old

ones obsolete
F. CASH MANAGEMENT STRATEGIES PRODUCT SERVICE OFFERING: DESCRIPTION,
Developing 1. Barter EVOLUTION AND JUSTIFICATION
2. Once a week disbursement The sixth section of the business plan is the
mastery
3. Disallowance of prepayment product / service offerings that should contain
(Leads to 4. Taking advantage of non- a description, evolution, and justification of
Formative interest bearing payables the product service offering.
Assessment) 5. Some tricks with regard to The product service must be described by
issuing a check highlighting the feature and attributes that
6. Concentration banking would most appeal to the target customers.
7. Lock box system The business plan should also prove that the
8. Requirement of products services would be accepted and
downpayment carried by the distribution channels

ENTERPRISE STRATEGY AND ENTERPRISE

DELIVERY SYSTEM
The business plan should expound on the
Enterprise Strategy (ES) by mapping the
competitive landscape and by situating the
enterprise and its competitors as to their
strategies and chosen positioning
The business plan should show how the
Enterprise Delivery System (EDS) would
enable the business to implement the
Enterprise Strategy
The enterprise delivery system starts from the
input (resources mobilized), proceeds to the
Throughput (the transformation process
where input are converted to output) and
produces the O Output (the
products/services). The output are then
marketed to the customers (in the case of
goods) or experienced by the customers (in
the case of services). Customer satisfaction
level, profits generated and the performance
of people from the transaction are the
Outcomes of the EDS.

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The EDS involves the harnessing of human,

money, and physical resources from well
selected sources.
These resources become the input (money,
men, machines, materials, methods and
management) which the Operations unit
within the EDS (i.e. the manufacturing or
service delivery personnel) will convert or
transform into output.
The output will then be delivered to the
customers through the marketing unit of the
EDS. The product/services of the enterprises
are positioned to meet the requirement of the
selected market segment by choosing the
right packaging, pricing, promotions, people
for selling distribution and places or locations
where the targeted customers can be found
The Operations and Marketing units are
supported by the Finance Administration and
Human Resource Management units which
oversee the flow of money, the procurement
and maintenance of machinery and materials
and ensure the proper deployment and
development of people.
The EDS serves as the enabler of the
Enterprise Strategy. The business plan must
demonstrate how the EDS and the ES tandem
lead to the attainment of the desired
enterprise outcomes
These business outcomes should reasonably
include:
 high customer satisfaction levels
 high sales volume , market share,
and market reach
 high financial returns and
 high people performances ,
productivity , and moral levels

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FINANCIAL FORECASTS: EXPECTED RETURNS,

RISK AND CONTINGENCIES
The eighth section of the business plan is the
financial forecast including the financial
returns, the financial risks and the financial
contingencies.
The business plan must translate everything
that we have discussed so far into financial
forecast and outcomes.
From the financial forecasts, the business plan
should then calculate the expected returns
from the business. The important return
calculations are the following:
1. Expected returns on sales
2. Expected return on assets and
investments
3. Expected return on stockholder’s
equity.

The business plan should also calculate the

long term returns using time value of money.
This means estimating the internal rate of
return and the expected net present value.
The business plan should then evaluate both
the business risks and the financial risks
involved
ENVIRONMENTAL AND REGULATORY
COMPLIANCE
The ninth part of the business plan is
composed of the environmental and
regulatory compliance. The business plan
must articulate the laws, rules and regulations
governing the business and the industry that
the enterprises is in. It should ascertain that
all the necessary permits licenses and
authority to use proprietary intellectual
capital had either been secured or would
definitely be secured.
The business plan should also assure the
reader that all the necessary local
government ordinances and barangay ethics
would be followed by the enterprise.
CAPITAL STRUCTURE AND FINANCIAL
OFFERING RETURNS AND BENEFITS TO
INVESTORS FINANCIERS AND PARTNERS
The tenth section of the business plan

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contains the capital structure and financial

offerings of the enterprise including some
discussions on who are the investors, the
financiers and the partners of the enterprise.
Finally, the business plan must appeal to its
target audience. It must highlight for them the
main features of the business plan that they
are looking for.
G. Finding A business plan is an essential roadmap for
practical business success. This living document
generally projects 3-5 years ahead and
applications
outlines the route a company intends to take
of concepts to grow revenues.
and skills in
daily living
H. Making Financial statements provide information Financial statements provide information Business reports facilitate the DEVELOP YOUR OWN BUSINESS PLAN USING
generalizati about the financial position, performance about the financial position, performance evaluation of progress and decision THE GUIDE BELOW:
and changes in financial position of an and changes in financial position of an making process for business purpose. Business Plan Basics
ons and
enterprise that is useful to a wide range of enterprise that is useful to a wide range It is usually a type of upward The business plan is a tool to help you find
abstractions users in making economic decisions. of users in making economic decisions. communication in which and explore opportunities.
about the communication process starts from Students at any level of education can use the
lesson lower level to upper level. concept of preparing a business plan as a
method of exploring all kinds of ideas for
starting a business. It is merely a series of
questions that lead you to think about the
requirements and the possibilities of any kind
of business. Until you start to ask these
questions, you aren't able to visualize the
details necessary to be successful in a
business.
There are many different approaches to
writing a business plan, some more complex
than others. But the basic components of a
business plan can be organized as follows:
* providing a description of the business,
* choosing the best marketing strategy,
* identifying the management plan, and
* analyzing the finances needed to start the
business and make it successful.
WHY DEVELOP A PLAN?
The process of making choices is the most
important reason for anyone to learn how to
write a business plan. It is fun to think of
yourself as a business owner, to dream about
your successes, and to talk about your ideas.
But when you have to answer the specific
questions of a business plan, you must make

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decisions about the direction your business

will take...decisions that may show you that
this idea is not likely to be successful. But, no
problem, then you can go back and make
different decisions until you find a way to be
successful.
We sometimes hear people arguing that
business owners don't always have a business
plan...but perhaps they should. Once you are
into the day-to-day operations of a business it
may be too late. But most banks value a good
business plan when you are looking for funds
for your business. And in our educational
system it is one tool that can be used to
provide learning experiences that open
students to the opportunities in their own
community.
As a teacher, you can use the business plan as
a learning activity at all levels of education.
For very young students it can be included as
part of a simulation about the processes of
business. It can reinforce skills being taught in
math, communications, spelling, art, and
computer skills. In fact a teacher of history or
geography could use the business creativity
approach to identifying ways to start a
business using their curriculum as the source
of ideas. It could give students a closer feeling
of what it was like to live in different times in
history, or in different parts of the world.
Language teachers have a natural opportunity
to teach use of a language for business in
other countries by having students create a
business for exporting or importing there. You
might even connect students with these
countries through the Internet.
The closer a student is to becoming an adult,
the more important it is to give them real-life
opportunities to practice making decisions
about a business of their own. The practice of
business planning is an experience important
for the learning process. And every time a
student does this decision-making the
possibility of really starting a business
becomes more tangible.

A VARIETY OF APPROACHES IN THE

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CLASSROOM
Many high school courses are teaching the
skills of entrepreneurship. In such courses the
teacher can give the students many types of
challenges to develop a business plan for.....
* a business needed in your town
* a business using your own personal skills
and talents
* a business that involves exports to another
country
* a home-based business
* a business that could be started with $1,000
* a business that would require $50,000 to
start
* a business that would require $1,000,000 to
start
* a franchise that you develop and offer
nationally
* a service business
* a partnership between two students in the
class
* a corporation formed by small groups in the
class
* for the worst possible business idea you can
imagine ...try it, you will be surprised.
For adult students it is critical to help them
actually start a business...because that is why
an adult is taking the course. In this case you
must deal with realities of finance, skills, and
personal abilities. They are beyond the time
for dreaming and need help to get started.

TRY PACE
You can find real examples of a business plan
in the PACE Entrepreneurship Training
Materials available from The Ohio State
University. PACE is developed at three levels,
1). for beginners, 2).for more advanced
students, and 3). for the adults that are ready
to start a business. See information under the
curriculum section of this web page.
The following activity is designed for you to
give students a chance to learn how to plan a
business and experience the process of
decision-making that will enable them to do
the real thing some time in their lives.

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BUSINESS PLAN QUESTIONS

The business plan is a tool designed to help
you find and explore opportunities. It also
provides you with a way to analyze potential
opportunities continuously. A business plan is
personal and should never be "canned" or
prepared professionally by others. No one
knows you or your ideas better than you do. It
is the process of seeking the answers to
important questions about your enterprise
that are important as you try to realize the
dream of owning your own business.
Use the following questions to make decision
about a business idea of your choice. Be sure
to write out your answers...to remember your
decisions and build on them.
How can you describe the business...in only
one paragraph please?
What is your product, or service?
Who will buy it?
Where should you locate the business?
How can you attract customers?
What is your competition?
How much should you charge for the
products or service?
What advice do you need and who can
provide it?
How will you organize the managers and/or
workers of the business?
How will you split the profits? Who is
responsible for the losses?
What should you consider to be able to
produce the product and get it to the
customer?
How much money is needed to get the
business started?
How many customers will you have per
month and how much will they buy per
month?
How much does it cost to make the product
or provide the service?
What are your operating costs? (Include
your own salary)
How much money will your business earn
each month by selling your product or
service?
How much investment will you need to

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keep the business going until you make a

profit?
What is your potential profit per year for
Year I, Year II, and Year III?
How much money do you need to borrow
to start this business?
How will you make the business grow in the
future?
There are other questions you might ask
depending on the type of business you have
in mind. There are many different formats for
a business plan based on what you need for
the business of your choice. The point is to
start asking yourself questions and then
looking for the answers.
Are you having trouble getting started?
Perhaps you should interview a local business
owner about these decisions in relation to the
startup of that business. Write down the
answers and discuss them with other students
to decide how you would have started such a
business.

Ideas for Starters

You might want to think about some of the
following types of business to get your
business plan "thinking processes" moving:
Lemonade stand
Refreshment stand at local games
Child care
Hot dog stand
Yard care
Developing a web page for others
Youth community center
Shopping service for seniors
Pet sitting
Delivery services
House cleaning service
Janitorial services for local businesses
Selling used clothes
Jewelry making
Catalog sales
Temporaries agency
Computer service business
Add value to an existing product (packaging,
new Marketing local crafts design, new
customers, different size)

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Travel services
Musical group
Repair services (shoes, electrical
equipment, cars, clothing, etc.)

QUESTIONS FOR CREATIVE THINKING

Use some of the following questions to guide
your thinking about starting a business:
A. What kind of business would you start if
your family would lend you $5000 to get it
started?
B. What kind of business would you start if
you and two classmates had access to a loan
for $100,000?
C. What kind of business could you start if you
want to do business with another country?
D. What type of business could you start while
still going to school?
E. What type of business could you start using
the skills you have now?
F. What type of business could you run while
also working in a part time job (to provide the
security of a salary while the business grows)?
G. How could you start a business and then
later make it into your own franchising
business for purposes of expansion?
After developing your business plan you will
want to discuss your ideas with the class or an
advisor to improve your plan and determine
what you learned in the process of preparing
a business plan. Now that you are thinking like
an entrepreneur you may find these same
questions pop up about many different
business possibilities as you experience new
opportunities in life.

I. Evaluating
learning

J. Additional
activities for
application
or
remediation

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V.
REMARKS
VI. Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be
REFLECTIO done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can ask
relevant questions.
N
A. No. of learners
who earned 80%
on the formative
assessment
B. No. of learners
who require
additional
activities for
remediation
C. Did the
remedial lessons
work? No. of
students who
caught up with
the lesson
D. No. of
learners who
continue to
require
remediation
E. Which of my
teaching
strategies work
well? Why did
these work?
F. What
difficulties did I
encounter which
my principal or
supervisor help
me solve?
G. What
innovation or
localized
materials did I
use/discover
which I wish to
share with other
teachers?
NOTE: CS_EP11/12 ENTREP-oh-j-18-23 DISCUSSION DONE. FOR IMPLEMENTATION LAST REQUIREMENTS

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Prepared by: Checked by: Reviewed by: Noted

by:

JOEL D. MANGILIMAN JULIET A. HIPOLITO ROWENA T MANIPON NOEL

D. PALGUE Ed.,D

T-II Subject Group Head ABM-STEM HT-VI

PRINCIPAL-III

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