final work fs feb14 rev

8/12/2019 Final Work Fs Feb14 Rev.

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CHAPTER I

INTRODUCTION

In the Philippines, we have been experiencing the same kind of progress

as in many other countries. Traffic is a constant obstacle. The proliferation of

smart phones and other devices has given us the capacity to multitask, doing

more things at the same time. !eading training companies worldwide offer

programs designed to manage stress brought about by the need to multitask.

"ome of the trends noted include farreaching globali#ation, demand for higher

productivity, and unpredictable competition from more sources, changing

customer demands, and balancing costmanagement with business growth,

among others. $ll in all, it is not a healthy setup.

In today%s hectic life and busy routines, beauty spa treatments for your

skin and body are very important to keep you going. &nfortunately despite

knowing the wonders these beauty spas, we hardly pull out enough time for them

amid our nickoftime schedules. 'ue to the busy schedules, home spa is

considered as the wonderful relaxing idea where you can en(oy with your friendsin a pamperingand soothing environment. The importance of beauty

spa treatments is simply undeniable to increase the beauty and to maintain our

natural look to stay gorgeous longer. 'ifferent kinds of herbs and natural

ingredients that are part of these beauty spa treatments have a large number of

positive impacts on our skin and body. In the beauty process of home spa,

different natural agents including water, clay, minerals etc. play a remarkable

role.
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)ere are some of the benefits that home spa treatment can bring for you*

Improves blood circulation

The massage therapy of that home spa can brought ama#ing relaxation

for you which helps in proper blood circulation which is important to maintain the

normal functioning of our body parts.

+elieves body pain

The beauty spa treatments and the spa trend in Pakistan give relaxation to

all your body parts and senses to re(uvenateyou, which helps to relief body pain.

nhances body energy

The soothing sessions of home spa can help you in enhancing your body

energy, as it reduces the stress and relaxes the body muscles, which help them

in better body movement.

'etoxifies body

The beauty spa therapies also help in detoxifying yourbodyfrom

impurities and also help in lowering body fat.

Prevents )ypertension

Beauty spa treatments can do wonders for hypertensive patients as it

relaxes your mind and body which helps in preventing the problems related to

hypertension by regulating blood pressure.
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-oing to a spa is no longer considered as a luxurious extravagance it is

now known to have a beneficial effect on feeling and looking good. If you feel like

a day is not enough and want to feel the bliss of a good spa treatment for longer,

look for a spa break. $ spa break can take up to a week and it would be the most

luxurious holiday you can think of for your body and soul.

The spa industry has a history that dates back to more than a thousand

years and today it has evolved into a clinical concept. )ydrotherapy uses three

key ingredients in providing you with a sound mental and physical relaxation.

These are heat, massage and buoyancy. The word spa is derived from !atin

phrases such as "olus per $/ua and "anitas per $/uam, which means health

through water. Therefore, the use of water in spa treatments is a broad element."aunas whirl pools, hot tubs, and steam baths and hand and foot baths are

common in spas.

)ot water has the power to stimulate and re(uvenate. It improves blood

and oxygen circulation in the body. )ot water therapy has proved to help people

suffering from diabetes and arthritis. )ydrotherapy can make sleeping patterns

normal by reducing stress and other discomforts of the body. $ massage you

receive in a spa has numerous benefits. 0assages reduce stress, ease tension,

relieve aches and pains, improve blood circulation, strengthen tissues and

immunity and improve restful sleep. &se of hot stones, aroma therapy, wraps and

soothing sounds can make a spa day feel close to heaven.

A spa experience not only is healthy for your interior but also your

exterior1ust like a body wrap increases metabolism, it also invigorates your

skin. 0ost of these wraps contain herbal compounds that carry many medicinal

values. 2ody scrubs get rid of your dead and weak skin cells, giving your skin a

radiant glow. "pas look after your body from your face to your feet. 3axes,

manicures and facials are some of the few side dishes that come with this blissful

main course. If you are looking for a spa break you will find yourself staying in the

most relaxing environments.


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BRIE! DE"CRIPTION O! THE PRO#ECT

A The $o%o an& the "lo%an

Hayahai

Garden & Spa

BECAUSE WE CARE, SO TOGETHER LETS PROMOTE LIFES WELLNESS


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B 'eanin%

The )$4$)$I -$+'5 $5' "P$%s logo is based in nature and

the responsibility of a person to take good care of his6her own self. The

picture of the model is inside the circle to remind us that life is a cycle and

that we should be the one to manage it. The bamboo signifies the nature

which most of the spa clinic neglect by using chemicals on their consumer,

in which our shop differs. The shop considers using our natural resources

to avoid chemical reaction not only to the costumers but also to our

mother nature. There is also water inside the circle which means being

calm, cool and relax or in other words feeling at home. mphasi#ing the

face of the lady it shows that our company is proud to show to the people

the importance of relaxation in a good way and as we all know that the

face is one of the most sensitive parts of the human body.


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C $ocation

The )$4$)$I -$+'5 $5' "P$ is located at 5ational )ighway,

2arangay Pulo 7abuyao 7ity !aguna.

!i%ure ( $ocation


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D "TATU" AND TI'ETAB$E O! THE PRO#ECT

3hen planning to start a new business the proponents should consider not only the financial aspects but

also the status and the length of time needed to be used in planning until the business starts.

ACTIVITIES #AN !EB 'AR APR 'A) #UN #U$ AU* "EP OCTCon&uctin% a feasibility stu&y

+'ar,et "ur-ey.

Accu/ulation of Capital

Choosin% "uppliers of "er-ices offere& Ac0uisition of the Place an& "i%nin% of

Contract

Construction an& Desi%n

Re%istration an& $icensin%

Ac0uisition of 'achinery an& E0uip/ent

Hirin% of E/ployees

Trainin% of E/ployees

A&-ertise/ent Ca/pai%n

*ran& Openin%

!i%ure 1 "tatus an& Ti/etable of the Pro2ect


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"TATE'ENT O! OB#ECTI3E"

A *ENERA$ OB#ECTI3E"

The ob(ectives of )ayahai -arden and "pa are*

To promote and preserve the general welfare of the spa industry and the

safety of its consumers, by establishing standards for staffing, training, spa

setup, spa operation, and product and e/uipment supply

To be the voice of the spa industry in 7abuyao 7ity, educating the public

about the value and benefits of the spa experience.

To promote the /uality of the products and services of those engaged in the

businesses who are its members to meet standards as well as conduct

research and improve production and trading methods for better results.

To cooperate with the government in the promotion of trade, industry, finance

or any other business in the economic field within its ob(ectives.

To agree or provide guidelines for members to follow so as to enable the

engagement of business in the categories contained in its ob(ectives to

operate in an orderly manner.

To mediate disputes between members or between members and outsiders


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in the engagement of business.

B "PECI!IC OB#ECTI3E"

"ince there are no any competitors around the vicinity of the

business there%s a high tendency for the )ayahai -arden and "pa clinic to

have an ample demand of service and because the shop is strategically

placed near villages and other establishments the owners can expects ahigh demand of service. The spa service can be rendered at optimum

/uality in a reasonable price to cater not only the rich but also the average

people. 'uring the operating phase of the business the owner is obligated

to manage the shop to ensure a good flow of income and clients.

"ubstantial sales revenue by end of second year. Profit of 89: of sales

before tax by end of second year. )ave clientele return rate of ;9: by end

of first year. 2ecome established community destination by end of first

year.

To support and assist members to overcome obstacles as well as mediate

with outsiders for mutual benefit in the engagement of business in the

categories contained in the ob(ectives< monitoring and following up on the


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movements in both the domestic markets of the products and service in which

its members are engaged, for the benefitof trade, finance, economy or

security of the country< and to encourage participation of spas of every si#e

and kind, and entities actively engaged in supplying goods or services to the

spa industry.

'AR4ET "TUD)

The market study for the proposed business )ayahai -arden and "pa

circulates to determine common problems or conflicts that the firm would

encounter for the future and to give possible solutions that this feasibility study

was contain with.

In this chapter, the readers will get intact with the researchers% idea on

how to market the business, define the most appropriate strategies to be

implemented, and how will the firm achieves their primarily purpose of existence

which is to compete financially among other competitive firms.

This study determines the target market, demand for the service offered,

marketing practices to be adopt, the channel of distribution to be used and its

competitive position for the next five years.

A De/an&
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The study of demand in the proposed pro(ect )ayahai -arden and "pa is

divided into different factors affecting demand such as Population, Income,

mployment and 0arket trends. The number of people, their incomes and the

type of (obs they hold will be the most decisive factors in measuring demand.

Indicate the actual and potential consumption of services for the past five

years to estimate the demand of service for the next five years using $rithmetic

"traight !ine 0ethod. $ll information is gathered by the proponent during the

interview and survey /uestionnaires.

Table (

Distribution of Respon&ents Accor&in% to *en&er

-ender =re/uency Percentage

0ale >8 >8:

=emale ?@ ?@:

Total A99 A99:

$s shown in the table, it is stated that ma(ority of the respondents were

female. Thus, it shows that female is more competent than female.

Table 1

Distribution of Respon&ents Accor&in% to A%e


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$ge =re/uency Percentage

2elow B9 years old A9 A9:

BA >9 years old ?@ ?@:

>A C9 years old @9 @9:

CA and above 8 8:

Total A99 A99:

Table B shows that the data regarding fre/uency and percentage

distribution of the respondents in terms of age. It only proves that age of BA >9,

people are tend to be more stressed and needed more relaxation.

Table 5

Distribution of Respon&ents Accor&in% to Ci-il "tatus

"tatus =re/uency Percentage

"ingle 89 89:

0arried B? B?:

3idowed6 "eparated ? ?:

Total A99 A99:

This table reveals the distribution of respondents according to their civil

status. 2ased form the data gathered it shows that there are more single D89:E

respondents than that of with married DB?:E and widow6 separated D?:E. It

means that those single people are more capable in availing "pa "ervices.

Table 6

Distribution of Respon&ents Accor&in% to their Occupation

Fccupation =re/uency Percentage


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"tudent A9 A9:

mployed C8 C8:

&nemployed B@ B@:

Total A99 A99:

The table shows that C8: of the total numbers of respondents are

employed< B@: were unemployed< A9 were students. 'ata proves that most who

avails "pa "ervices are those people who are employed.

Table 7

Distribution of Respon&ents Accor&in% to the Nu/ber

of Person 8ho Patroni9e "pa "er-ices

+esponse =re/uency Percentage

4es CB CB:

5o @G @G:

Total A99 A99:

The table shows that CB: of the respondents are willing to patroni#e "pa

"ervices while @G: are not interested. The data proves that there is a possible

market for a "pa 2usiness.

Table :

Percenta%e Distribution of the !re0uency of

A-ailin% "pa "er-ices


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+esponse =re/uency Percentage

Fnce a week A@ A@:

Twice a week A A:

Thrice a week 9 9:

Fnce a month CB CB:

5ever B> B>:Total A99 A99:

2ased on the above data, most of the respondents visited spa once a

month with CB:< while B>: of respondents never< A@: of the respondents visit

once a week and 9: thrice a week.

Table ;

Percenta%e Distribution of Respon&ents Accor&in% to their Inco/e

Income6 0onth =re/uency Percentage

?9,999.99 above C C:

B?,999.99 >;,;;;.99 A8 A8:

A9,999.99 B>,;;;.99 C8 C8:

;,;;;.99 below A9 A9:Total A99 A99:

The above data shows that most of the respondents has an average

salary of A9,999 B>,;;; with C8:, next is those who have an average income

ranging B?,999 >;,;;;. !astly those who has the highest income and lowest

income per month has a slight difference of >: which has the lowest percentage

of respondents with C: and A9:.


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Population

2arangay Pulo has the population of A?,AB> as of B9A9 D"ource*

)ttp*www.cityofcabuyao.com.ph6homepageE. This makes the barangay Pulo the

Cthplace for being most populated town from 7abuyao aside from 2arangay.

0amatid, 0arinig, 5iugan, 2anaybanay and 2arangay "an Isidro.

Table A?,AB>

1=(( A?,?A> A?,?A>

1=(1 A?,;A? A?,;A?

1=(5 AC,@B? AC,@B?

1=(6 AC,8>8 AC,8>8

TOTA$ ;>?:17 ;>?:17

Source: NSO Los Baos & Calamba, Laguna

The above table shows the total demographic population in 2arangay Pulo

7abuyao, !aguna for the past five years.

Table >

Historical De/an&


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B Co/petiti-e "tu&y

( "ellin% Price

The services offered are almost the same as to other competitors. This

means that the proponents focused on the price of the services offered by their

competitors. The cost of services offered is in average or in between the price

with others. The selling price varies depending on what type of service availed

and shown on the table below.

Table (=

"ellin% Price

"er-ices Re%ular Price Discounte& Price

=oot "pa PhpA?9.99 Php;9.990assage [email protected] PhpA?9.99

"crub [email protected] PhpA?9.99

"auna PhpA?9.99 PhpA99.99

3hole Package 'eal D"auna, "crub,=oot "pa, 0assageE

PhpG?9.99 Php?B9.99

Package A D"auna, "crub, =oot "paE PhpC99.99 [email protected]

Package B D"auna, "crub, 0assageE Php899.99 Php>@9.99

Package @ D"auna, =oot "pa, 0assage Php>?9.99 PhpB89.99

Package > D"auna, 0assageE [email protected] PhpAG9.99

Package ? D"auna, "crubE Php>?9.99 PhpBG9.99

Package C D"crub, =oot "pa, 0assageE PhpG99.99 Php>;9.99

Package 8 D"crub, =oot "paE Php??9.99 Php@>9.99

Package G D"crub, 0assageE PhpC?9.99 Php>99.99

Package ; D=oot "pa, 0assageE Php>99.99 PhpB>9.99

"pa Party Package A D0assage, =oot"pa, "crubE

PhpAA,999.99 Php8,>99.99

"pa Party Package B D0assage, "crubE Php;,?99.99 PhpC,?99.99

)EARTOTA$POPU$ATION

POPU$ATION

EARNIN*P(=?===ABO3E

RE"U$T

@ O!PEOP$E

PATRONIE"PA

"ER3ICE"

RE"U$THI"TORICA$

DE'AND

B9A9 A?,AB> ;9: A@,CAB CB: G,>@; (=?(1;

B9AA A?,?A> ;9: A@,;C@ CB: G,C?8 (=?5,@B@ CB: G,GG9 (=?:7:

B9A@ AC,@B? ;9: A>,C;@ CB: ;,A9; (=?>5(B9A> AC,8>8 ;9: A?,98B CB: ;,@>? ((?1(5

TOTA$ ;(?::1 CB: G,>@; (=?(1;


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"pa Party Package @ D0assage, =oot"paE

PhpG,999.99 Php?,;99.99

"pa Party Package > Dchoose from0assage, "crub or =oot "paE

PhpC,?99.99 Php?,999.99

1 Co/petiti-eness of the Pro&uct

The service has its own advantage and becomes more competitive in

terms of the price, products and its location. very single person has different

ways or type of relaxation and to relieve stress, with this they are given with

plenty of choices and packages to avail depending on what they prefer. 3ith that

we can satisfy their needs for a minimal price but with /uality service. $nother is

we let our customers choose on different variety of product which will be used to

them in some other services like body scrub Dmilk, salt, sugar etc.E. In addition,

the location of the proposed business is also a big factor to attract more

customers because it is located in a mall.

C 'ar,etin% Pro%ra/

It is the process of planning and executing the conception, pricing,

promotion, and distribution of goods, services, and ideas to create exchange with

target market that satisfies customers and organi#ational ob(ectives. This topic

discusses present marketing practices of competitors, marketing program which

includes the term of sales, channels of distribution, location of the business,

layout design of business, promotion schemes, advertising schemes and

possible marketing problems to be encountered and its solutions.


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( Present 'ar,etin% Practices of Co/petitors

+esearchers searched for nearby competitors in a B999 meter radius and

found out no other business offers spa services such as body scrub, sauna and

massage made the business firm earn ninety percent D;9:E of total market share

and the remaining ten percent DA9:E to other related type of business.

In a larger scale, for about a @999 >999 meter radius, competitor such as

Banahaw Heal Spa located in 2rgy. "ala 7abuyao 7ity, !aguna and HayaI

Spa located at Paseo de &no, Parian 7alamba 7ity !aguna offers the same spa

services.

Table ((

$ist of Co/petitors locate& near Br%y Pulo

'eter Ra&iusNa/e ofBusiness A&&ress

Type ofBusiness

@9992anahaw )eals

"pa2rgy. "ala, 7abuyao

7ity"pa

>999 )ayaI "paPaseo de &no,7alamba 7ity

"pa

'ata shows, that the market share in a @999 >999 radius changes, as the

number of competitors increased the market share decreases.

$s the researchers identified different competitors nearby, they observed

and gathered information and found out different marketing practices offered by

other competitors showed in the table below


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Table (1

Co/petitors 'ar,etin% Practices

Na/e ofBusiness

'ar,etin% Practices Pro/o Offere&

2anahaw )eals"pa

!ow Price "cheme< 0iddle7lass =acilities< !imited"ervices offered< Poor

7ustomer "ervice

0embership fee of B?9Phpincluding one DAE full body

massage or scrub

)ayaI "pa

)igh Price "cheme< -ood=acilities< 0ore "ervicesoffered< -ood 7ustomer

"ervice

0embership fee of ;;;Phpincluding discount to other

services

Fther +elated2usinesses

Hery !ow Price "cheme< Poor=acilities< !imited "ervices

offered< Poor 7ustomer "ervice5o 0embership fee needed

Table shows that competitors practices are more focused on price

commodity rather than demand commodity, /uality of services offered depends

on the price scheme and good marketing strategy attracts more customers.

1 'ar,etin% 'ana%e/ent Process

The process of planning and executing the conception, pricing, promotion,

and distribution of goods, services, and ideas to create exchanges with target

groups that satisfy customer and organi#ational ob(ectives.

The "trate%ic PlanFrgani#ational 0ission and Hision

Frgani#ational "trategies


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!i%ure 5 'ar,etin% 'ana%e/ent Process

1( The "trate%ic Plan

"trategic planning and decision processes should end with ob(ectives and

a roadmap of ways to achieve them. Fne of the core goals when drafting a

strategic plan is to develop it in a way that is easily translatable into action plans.

It includes all the activities which help to develop a clear organi#ational mission,

vision, ob(ectives, and appropriate strategies to achieve the goals of the entire

organi#ation.

1(( Or%ani9ational 'ission an& 3ision

'ission

The 'ar,et Plan"ituational $nalysis

Target 0arket "election

I/ple/entation an&Control


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To offer /uality service in a reasonable price for each and every one not

(ust for beauty and relaxation but also as means of prevention and therapy for

several common ailments of the body, mind and spirit.

3ision

The company ndeavour%s to create a wealthy society by uplifting health

through implementing traditional wellness systems, and to become one of

famous landmark in !aguna by giving A99: customer satisfaction

1(1 Or%ani9ational "trate%ies

7hoice of ma(or directions, the organi#ation will take in pursuing its

ob(ectives. The strategies are divided into two DBE different approaches< "trategy

based on products and market and strategy based on value.

a. "trate%y base& on Pro&uct an& 'ar,et

+esearchers defined the business Hayaha! Ga"#en Spa as a P"e$en%

P"'(%which seeks to find new customers and relies to a strategy called Ma")e%

*e+el&pen% S%"a%e-y. This strategy encourages new customers by means of

promotions and advertisements. D"ee flyers and print ads in $ppendices.E


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$ist of pro/otions an& a&-ertise/ents for this propose& business

Pro/otions

3e sell product by this types of promotions*

=lyers

Personal selling

3indow banner

)ome parties

A&-ertise/ents

print ads

outdoor

word of mouth

0obile advertisements

Fnline advertisements


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"cent advertising

)ayahai -arden "pa also adopts the strategy called Ma")e% Pene%"a%!&n,

focuses on increasing the sales of present product to present customers which

encourages present customers to purchase services offered which comes in

packages.

&nder the market penetration strategy our services comes with.

b. "trate%y base& on co/petiti-e a&-anta%es

$fter studying the area of concern and identifying some existing

competitors and their practices Dplease see table ;;;* 7ompetitors PracticesE

here are the strategies that give researchers advantage among other exiting

competitors.

Pro&uct "trate%y offer services and facilities that are commonly offered in a

spa.

Pricin% "trate%y if )ayaI "pa costs ?99 for a full body massage and

2anahaw )eal "pa only costs B?9 on the same service offered, we can offer

price (ust between these two nearby competitors which costs @?9 with goodfacilities and /uality service

Pro/otion "trate%y unlike the two competitors we can offer discounts on

elderly, students and person with disabilities.


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Place "trate%y researchers targeted the business to be located at the mall

rather in commercial establishments, because there is much more number of

target customers visiting that place.

c. "trate%y base& on 3alue

"eek to build long term relationship with customers by offering uni/ue

value that they can only offer including low price, best products and outstanding

services. The )ayahai -arden and "pa focuses on loyalty reward program,

also known as membership program. This strategy targets new customers to

become a repeat customer, as an assurance that more customers will patroni#e

our business.

11 'ar,et Plan

11("ituational Analysis

The marketing manager must analy#e and monitor the position of the firm and

specifically, the marketing department, in terms of its past, present, and future

situation

7an be divided into six ma(or areas of concern*

A. The cooperative environment

B. The competitive environment


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$s of now there has no economic problem in the country. If economy falls,

management should still ensure the stability of the business by making the price

still affordable to consumers.

"ocial En-iron/ent

3e all know that =ilipinos loves massage and many of them considers it

as a form of stress reliever and traditional medicine. 3ith this belief, it increases

the demand.

$e%al En-iron/ent

Implementing safety measures in providing /uality products and services

to avoid possible consumer complaints.

111 Tar%et 'ar,et "election

Table (5 Tar%et 'ar,et accor&in% to inco/e

Type of customers Income

7lass $ People who earns P ?9,999 above

7lass 2People who earns P B?,999 to P>;,;;;

7lass 7 People who earns P A9,999 to PB>,;;;

7lass ' People who earns P ;,;;; below


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Table (6 "electe& Tar%et 'ar,et

a. mployees. This is the main target to consider which has the biggest

market. This group is composed of the ?8 percent of the whole population

in 2rgy. Pulo 7abuyao !aguna.

b. 0allgoers. This is also one of the important groups to be considered as a

target market. This group is composed of those coming to the mall andlooking for some relaxation due to their stressful environment.

c. People who seeks medical attention. This group is composed of people

who has minor ailments in their body but prefers traditional medicine like

massage or h!l&%as a form of therapy.

Channels of &istribution

Potential7ostumer

'escription

$ge 2elow B9 BA >9 >A C9 C9 above

-ender $ny

Type of7ustomers

$ 2 7

3orkers "alary above A9,999.99


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$ channel of distribution or trade channel is defined as the path or route

along which goods move from producers or manufacturers to ultimate consumers

or industrial users. In other words, it is a distribution network through which

producer puts his products in the market and passes it to the actual users. This

channel consists of producers, consumers or users and the various middlemen

like wholesalers, selling agents and retailers DdealersE who intervene between the

producers and consumers. Therefore, the channel serves to bridge the gap

between the point of production and the point of consumption thereby creating

time, place and possession utilities.

!i%ure 6 Channels of Distribution

Technical !easibility

The technical of a pro(ect feasibility study serves to establish whether or

not the pro(ect is technically feasible, and it also provides a basis of cost

estimating. This aspect aims to help the proponents performs efficiently and

effectively through various activities involve in the operation of the business.

In this aspect, the product will be described according to its structure,

characteristics, and its uses. The plant layouts serves as guide the normal

"UPP$IER

)27

3atson

PRODUCER

HA)AHAI

*ARDEN

"PA

DI"TRIBUTOR

0P!F4END

CON"U'ER


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operation will be done. The direct labor re/uirement and schedule of the

operation will be done. The direct labor re/uirement and schedule of the

operation which are needed in the production of processes. The function and

purpose of machineries and e/uipment together with their corresponding prices

will be tackled. =inally the waste disposal of the product will be discussed.

A Pro&uct +"er-ices.

"auna

5owadays, sauna is one of the highlights in a spa industry. )ayahai -arden and

"pa will offer a different kind of sauna experience that will let you feel heat in a

healthy manner. In the help of this services tension fades, muscles unwind and

mentally, we emerge relaxed, revived and ready for whatever the day may bring.

That%s why many people are into this kind of service.

Benefits of "auna

"aunas relieve stress.

In our everyday life, stress is a part of our daily emotions. "tress reductionis one of the benefits of sauna. "tress, on the other hand, may affect our

health. In fact it can cause some ma(or diseases such as heart disease.

The heat from sauna relaxes body muscles, improves circulation and

stimulates the release of endorphins.

"aunas relax muscles and soothe aches6pains in both muscles and (oints.

&nder the high heat provided by a sauna, the body releases endorphins

Dndorphins are the body%s allnatural Jfeel goodJ chemical, and their

release provides a truly wonderful Jafter sauna glow.E. ndorphins can

have a mild, en(oyable Jtran/uili#ing effectJ and the ability to minimi#e the

pain of arthritis and muscle soreness other from, say, an intense physical

workout. 2ody temperature also rises from the heat of the sauna that


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helps increase blood circulation. This increased blood flow in turn speeds

up the body%s natural healing process via soothing aches and pains. $fter

a busy workout day, sauna heat can relax your muscles by reducing

muscle tension.

"aunas flush toxins.

0any if not most of us do not actively sweat on a daily basis. 'eep

sweating, however, has multiple proven health benefits. 2enefits derived

from a deep sweat can be achieved via regular sauna bathing. "weat

production is primarily designed to cool the body, and is composed of ;;:

water. )owever, deep sweating in a sauna can help reduce levels of lead,

copper, #inc, nickel, mercury and chemical which are all toxins

commonly absorbed (ust from interacting with our daily environments.

"auna cleanses the skin.

)eat bathing is one of the oldest beauty and6or health strategies in terms

of cleansing oneKs skin. 3hen the body begins to produce sweat via deep

sweating, the skin is then cleansed and dead skin cells are replaced

keeping your skin in good working condition. "weating rinses bacteria out

of the epidermal layer and sweat ducts. 7leansing of the pores has been

shown to improve the capillary circulation, while giving the skin a softer

looking /uality. 2y continually flushing body waste through individual cells,

one eventually brings back vitality, tone and a healthy glow to the skin.

"auna usage is certainly not a cure for acne, but it can very often help

due to the deep cleansing it provides from a deep sweat Dthat is, cleaning

the pores from the very inside out instead of (ust cleaning the top of the

skinE.

"aunas can induce a deeper sleep.

+esearch has shown that a deeper, more relaxed sleep can result from

sauna use. In addition to the release of endorphins, body temperatures,


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which become elevated in the late evening, fall at bedtime. This slow,

relaxing decline in endorphins is key in facilitating sleep. 5umerous sauna

bathers worldwide recall the deep sleep experiences that they feel after

bathing the the calming heat of a sauna.

"aunas bring about recreational and social benefits.

3hile the social benefit is rarely talked about, itKs really actually /uite

important. The sauna can be a private, personal area of relaxation and

solitude. )owever, it can (ust as easily be a relaxing environment for

sociali#ing with family, friends and soontobe friends. The sauna room

environment is conducive to open, intimate and /uiet conversation.

"aunas improve cardiovascular performance.

In the high temperatures of a traditional or infrared sauna, skin heats up

and core body temperature rises. In response to these increase heat

levels, the blood vessels near the skin dilate and Jcardiac outputJ

increases. 0edical research has told us that the heart rate can rise from

C989 bpm Dbeats per minuteE to AA9AB9 bpm in the sauna DA>9A?9 with

more intensive bathingE, and can often sink to below normal after the

cooling off stage. 3ith regular sauna usage, we not only train our heart

muscles and improve the heart rate6cardiac output, but we also help the

bodyKs regulatory system. ach time you rapidly change temperature Dfrom

hot to cool or viceversaE, your heart rate increases by as much as C9:,

which is very comparable to the increase experienced during moderate

exercise..

"aunas burn calories.

Futlandish claims are often made by some sauna sellers to promote

saunas as an endall weight loss tool. 3hile some individuals may

experience high amounts of calorie burn at first particularly those

individuals in poor shape to begin with over the long term, saunas are


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simply treated as one of many tools in our arsenal when it comes to burn

additional calories. The sweating process itself re/uires a notable amount

of energy. That energy is derived from the conversion of fat and

carbohydrates in a bodily process that burns up calories. $s heart activity

increases and as these processes demand more oxygen, the body begins

to convert more calories into usable energy.

"aunas can help fight illness.

-erman sauna medical research shows that saunas were able to

significantly reduce the incidences of colds and influen#a amongst

participants. $s the body is exposed to the heat of a sauna and steam Din

the case of traditional saunasE, it produces white blood cells more rapidly,which in turn helps to fight illnesses and helps to kill viruses. In addition,

saunas can relieve the uncomfortable symptoms of sinus congestion from

colds or allergies especially when used with steam. The steam vapor

action helps to clear up unwanted congestion and is a wonderful aspect of

the =innish sauna experience.

"aunas (ust feel good.

$ sauna not only feels good, it%s good for your body. 3hether it%s the

physiological changes that occur during the warmth of a sauna, or if it%s

simply the time spent in the calming and still retreat of the sauna, every

seasoned sauna bather agrees it feels wonderfulL $s we progress

through our stressful everyday lives, the sauna provides a pampering

retreat where we can relax and restore body and soul. "auna bathing

truly makes you J=eel 2etter, J!ook 2etter and J"leep 2etterL

!oot "pa


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$ foot spa is a treatment to relax foot from everyday tiredness that might get in

walking or running. It is done by mostly females as a treatment that might help in

beautifying the physical look of one foot.

Benefits of !oot "pa

=oot spa strengthens blood circulation, decreases blood pressure, improves

skin tones, relaxes muscles and stimulates the immune system

It beneficially affects the human psyche as well as, eliminating anxiety,

tension and depression

3hen relaxing in a foot spa, the brain releases endorphins that ease the pain,

which have an overall relaxing effect and induce a good mood

The foot spaand hydrotherapybenefits for rehabilitation after physical sport

and exercise. $ hot soak along with a massagediminishes lactic acid that

can build up in the muscles during an activity, causing stiffness and pain

$ foot spaalso has a healing benefit apart from other things, it helps in the

treatment of arthritis and rheumatic pain

The regular use of foot spacan even help avoid problems with insomnia.

Bo&y 'assa%e

2ody 0assage is the manipulation of superficial and deeper layers of muscle and

connective tissue using various techni/ues, to enhance function, aid in the

healing process, decrease muscle reflex activity, inhibit motorneuron excitability,

promote relaxation and wellbeing, and as a recreational activity.

Benefits of Bo&y 'assa%e

Promotes deeper breathing

deep breathing is vital to ensure that oxygen circulates easily throughout

your body, and encourages healing and growth in the process. 'ecreased
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oxygen circulation results in headaches, tension aches, and random

muscle pain that can accumulate into a significant problem over time. 2y

enhancing your oxygen intake, you will naturally promote the release of

toxins and negative energy within the body.

Improves posture

although massage should never be used as a replacement for a

chiropractic diagnosis, posture can slowly and naturally improve as the

spine and muscles around the spine become more flexible and supple.

Improved posture also aids in breathing and less tension throughout the

body.

Improves circulation

an improvement in both blood and lymph circulation helps your body gain

strength and maximi#es your energy level. specially during the winter

months when circulation and metabolisms may be slower, massage can

help in removing toxins in the blood and encouraging fresh energy to

circulate easily. fficient circulation also helps in muscle recovery, growth,

and promotes the natural healing process.

nhances skin tone and skin health

when using high/uality oils and creams, massage therapists can

significantly improve the tone and health of your skin after (ust a few

massage sessions. "kin cells are revitali#ed, moisturi#ed, and replenished

naturally. 7hoose Hitamin and natural grape seed oil bases for

maximum benefits.

Increases and promotes (oint flexibility

repetitive stress or overused (oints can stunt growth and create problems

later. 0assage helps to relieve stored tension and encourages flexibility of

the (oints after rest. $ny soreness experienced after a massage can be

indication that these are tension spots for you, and focusing on these

areas on your next massage will increase (oint recovery. There are even


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some special oil formulations to target (oints, so do check with your

massage therapist beforehand to discuss options.

nhances a calm mind

encouraging a calm mind creates an avenue for creativity< it is during

these times that our minds are most conducive to creative thinking,

developing plans, organi#ing thoughts, and reducing stressful thoughts.

0assage can encourage this state of mind by relaxing the entire body.

+educes anxiety

as a natural deep relaxant, a successful massage can significantly reduce

anxiety. &sually, anxiety is stored in some key areas of the body< the

lower back, shoulders, abdomen, and neck. 2y relieving these areas of

tension, the mind can Klet goK of anxiety and experience a light, almost

freeing sensation.

Increases selfawareness

the mindbody connection is often overlooked in todayKs fastpaced

society. =rom the minute you wake up, to the moment you go to bed, it is

easy to slip into KmindonlyK mode. 3hen you reestablish the connection

with your body, you will experience greater ease of movement, a more

centered feeling, and an enhanced feeling of wellbeing.

Promotes mental alertness

although a massage can bring you into a state of deep relaxation, this is

also a state of heightened mental alertness. 4our mind is relaxed and

calm, but acutely aware and in this state, capable of solving even the

toughest problemsL

Increases peace of mind

with your ability to feel relaxed and naturally aware, peace of mind

becomes a necessary result. Peace of mind can be defined as a sense of

calm wellbeing and (ust feeling good naturally.


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"atisfies need for human touch

as human beings, we all need to feel the touch of another human being.

This can range from a simple hug, handshake, or a nurturing touch. $

massage encourages this type of connection and increases your

appreciation for this human need.

Bo&y "crub

2ody "crub involves the removal of the oldest dead skincells on the skinKs

outermost surface, and has been used for many years to help maintain healthy

skin. 2ody "crub is involved in the process of all facials, during

microdermabrasionor chemical peelsat medical spas. 2ody scrub can be

achieved through mechanical or chemical means.

Benefits of Bo&y "crub

"kin -low

Fne of the biggest benefits to body scrubs, particularly the salt scrub, is

the glow that your skin is left with. There are different grades of salt, and

sea salt is the best option for a salt glow. The results for your body will

depend on the type and grade of salt you or your spa technician uses.

xfoliating

It might seem like an obvious benefit to mention, but body scrubs are a

great way to exfoliate dead skin cells. This paves the way for fresh new

cells to regenerate and leaves you looking and feeling fabulous. Planning

a body scrub for exfoliating benefits is best in the fall and spring, right

before you start to tan and when your tan starts to fade. Ff course,

exfoliating is great any time. If you have sensitive skin, it%s best to stick
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with sugar or herbal body scrubs. Ftherwise, salt scrubs are great for

exfoliation.

Increasing =low

3hen you get a body scrub or give one to yourself, you are encouraging

the natural flow of circulation and bodily fluids within. =or the best results a

professional should recommend and apply the body scrub that is

appropriate for you. 3hen you have a professional massage therapist

apply the body scrub, a massage can be incorporated. This will increase

the correct circulation and flow benefits.

Improve 7ellulite and $ging

There are some claims that certain types of body scrubs can actually

improve the look of aging and dimpled skin from cellulite. There is no

miracle cure, but it certainly won%t hurt to try a body scrub that is enhanced

with coffee. The coffee grounds are the best option for use on celluliteprone areas of the body. These types of body scrubs are great if you love

the smell of coffee, too.

+elaxation

Treating yourself to a body scrub, especially when combined with a

massage, is (ust plain relaxing. )aving a body scrub done by a

professional allows you to incur the benefit without the mess or stress.

Plus, when you have a choice of essential oils to add to your body scrub,

the effects are even more potent. !avender is a great choice because of

its known relaxing /ualities. There may be other scents that you find

relaxing, so be sure to ask if essential oils can be incorporated.


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The Pro&uction Process

"teps in "auna

A. The customer should take a shower to remove bacteria that can

reproduce /uickly in hot environments.

B. $fter taking a shower the staff will assist the customer and guide it to enter

the "auna and stay in for approximately A9A? minutes.

@. $fter A? minutes the customer will take another cold shower, starting with

legs, arms and then step under the shower completely.

>. The customer will rest for at least B9 minutes before entering the sauna.

$fter B9 minutes the customer will re enter to sauna.

?. There will have three sauna cycles complete with walks, cold shower or

bath and rest.

C. !ast the customer will wash the face since the pores are open.

"teps in !oot "pa

A. The staff will set up the foot spa machine and add some scented bubble

bath, or oil for depend on the type of the skin and mix in.

B. The staff will soak the feet for five to ten minutes.

@. $fter soaking, dry the feet thoroughly using a clean soft towel.

>. Then rub off the skin to exfoliate with a towel. +inse the rest off in the bowl

of water used for soaking in.


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?. +ub the moisturi#ing lotion over each foot. This step will leave the feet

sweet smelling and soft.

"teps in Bo&y 'assa%e

A. The staff will prepare or create the right atmosphere.

B. Prepare the massage oil. !et the customer choose what essence of oil will

be used.

@. )ave the customer take off his6her clothes and lie at the massage bed.

>. $nd the session will start.

?. The staff will start from the back down to the feet. &ntil it%s finish.

"teps in bo&y scrub

A. The customer will step in the shower with a bottle of oil.

B. The staff will assist to cover the whole body to hairline to toes avoiding the

eye area with body scrub and massage gently.

@. 3hen all the body is covered, the staff will start scrubbing with hands

especially with elbow, knees, and heels.

>. The staff will turn on the shower and let the water wash the whole thing.

?. Fnly hands should be used.

C "i9e of the pro&uction Area an& Pro&uction "che&ule

The )ayahai -arden and "pa operates @C@ days a year and will be

operating in a mall with a A9G s/uare meter unit. Table below shows the

maximum number of costumer per day and a year.

Table (7 'axi/u/ Capacity of "er-ices

"ER3ICE"DURATION+'INUTE".

NO O! PER"ONACCO'ODATED

Day

NO O!A3AI$AB$E!ACI$ITIE"

'axCapacity

&ay

'assa%e C9 A9 @ @9


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"crub C9 A9 @ @9

!oot "pa @9 B9 @ C9

"auna C9 A9 B B9

1(= 7= (( (6=

Table (: 'axi/u/ Capacity of Custo/ers

'axi/u/ No of Custo/ers Day 'axi/u/ No of Custo/ers )ear

A>9 customers per day ?9,GB9 customers per year

Table (; 'ini/u/ Capacity of Custo/ers

'ini/u/ No of Custo/ers Day 'ini/u/ No of Custo/ers )ear

@8 customers per day A@,>@A customers per year

Table (< Co/parison of 'axi/u/ an& 'ini/u/ Inco/e for the !irst

)ear

CapacityNo of

Custo/er&ay

No ofCusto/er

'onth

No ofCusto/er

)earPrice Inco/e

0ax. A>9 >,B99 ?9,GB9 @99.99 A?,B>C,999.99

0in. @8 A,AA9 A@,>@A @99.99 >,9B;,@99.99


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)ayahai -arden and "pa should have a net of A@,>@A customers per

annum to be able to achieve its initial capital worth of four million pesos.

"che&ule of Days in Operation

The "pa will operate seven D8E days a week from A9*99am ;*99pm.

Though there are numerous )olidays, the spa will consider only two )olidays,

which are the -ood =riday and -ood "aturday.

Table (> Co/putation for sche&ule of &ays in operation

5umber of days in a year @C?

!ess* &nproductive days B

5umber of operating days a year @C@

D 'achinery an& E0uip/ent

=ollowing are the breakdown of machines and e/uipment needed in

)ayahai garden and "pa and its corresponding prices.

Table 1= 'achinery an& E0uip/ent

Description T) Price Total

"auna wood A PhpAB?,999.99 PhpAB?,999.99

)eater A PhpA>,9;?.99 PhpA>,9;?.99


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2ubble =oot "pa 0assage > PhpA,C;;.99 PhpC,8;C.99

P7 A PhpBA,A99.99 PhpBA,A99.99

3ashing 0achines A Php@@,;;9 Php@@,;;9

# shop Hacuum A Php>,;;;.99 Php>,;;;.99

Total > Php1==?


43/91

!i%ure 7 $ayout Desi%n (

! "tructure


44/91

The )ayahai -arden and "pa is located in a mall unit at 7entro 0all 2rgy.

Pulo 7abuyao !aguna. $ll the liabilities within the structure are in the

responsibility of the 0all administration. 2uilding improvements like drainage are

inclusive in the mall%s rental fee. The rental fee costs PhpC9, 999 monthly plus a

six months security deposit which is nonrefundable but deductible before the

contract ends which lasts for five years.

Installation of machines, e/uipment and interior design are in the owner%s

liability and all of those are written in a contract. Table below shows the

breakdown of the total contract price agreed by the contractor and the owner of

)ayahai -arden and "pa.

Table 1( Contractors !ee

Contractor !ee

Particulars Fa%e Day For,in% Days Total "alary

ngineer Php>B;.99 PhpC9.99 PhpB?,8>9.99

Interior 'esign Php>B;.99 PhpC9.99 PhpB?,8>9.99

7arpenter A Php@B8.?9 PhpC9.99 PhpA;,C?9.99

7arpenter B Php@B8.?9 PhpC9.99 PhpA;,C?9.99

Total PhpA,[email protected] PhpB>9.99 Php;9,8G9.99'aterial Cost Php1>?11===

Total Contract Cost A%ree/ent Php(1=?=====

* Prospecte& sources an& /aterials nee&e& for ser-ices


45/91

Table 11 Consu/able Cleanin% 'aterials

Consu/able Cleanin% 'aterials

Description T) PRICE TOTA$ PRICE

0r. 0uscle A Php A@9.?? Php A@9.??"cented -el ? Php A@;.?? Php C;8.8?

"oap A9 Php A?.99 Php A?9.99

'etergent 2ig B Php ;8.99 Php A;>.99

"hampoo 2ig @ Php C;.99 Php B98.99

Tissue in 2undle B Php AA9.99 Php BB9.99

TOTA$ Php 7:((= Php (?7>>5=

GFne month supply "ources 3ilcon 'epot and Puregold


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Table 15 Consu/able Pro&ucts

Pro&ucts Nee&e& in "er-ices +Consu/ables.

DE"CRIPTION T) FEI*HT PRICE TOTA$ PRICECON"U'PTION

PER"ON

!OOT "PA2ody +ecipe =oot "crub A?9 AB9ml Php C?.99 Php ;,8?9.99 AB person

2ody +ecipe =oot "oak A?9 AB9ml Php C?.99 Php ;,8?9.99 AB person

2ody +ecipe =oot !otion A?9 AB9ml Php C?.99 Php ;,8?9.99 AB person

7allus +emover A?9 AB9ml Php C?.99 Php ;,8?9.99 AB person

=oot =ileDwoodenE A?9 Php >?.99 Php C,8?9.99 AB person6 footfile

TOTA$ Php 5=7== Php 67?;7===

BOD) "CRUB

2ody +ecipe Papaya AB B?9g Php A8G.99 Php B,[email protected]? person6container

2ody +ecipe 7alamnasi AB B?9g Php A8G.99 Php B,[email protected]? person6container

2ody +ecipe 0ilk AB B?9g Php A8G.99 Php B,[email protected]? person6container

2ody +ecipe 2ody 2utter!otion AB B?9g Php A99.99 Php A,B99.99 B? person6 bottle

Towel "hower 7ap @9 Php ?;.99 Php A,889.99A shower cup6customer

4oko "pa "alt Dmilk saltE AB @99g Php CG.99 Php GAC.99@9 person6container


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4oko "pa "alt DpapayaE AB @99g Php CG.99 Php GAC.99@9 person6container

4oko "pa "alt Dcocoa butterE AB @99g Php CG.99 Php GAC.99@9 person6container

4oko "pa "ugar 7offee "alt AB @99g Php CG.99 Php GAC.99

@9 person6

containerTOTA$ Php >:7== Php (1?:61==

'A""A*E OI$"

2ody +ecipe massage oilPeppermint BB B?9ml Php [email protected] Php B,GC9.99 @9 person6 bottle

2ody +ecipe massage oil!avender BB B?9ml Php [email protected] Php B,GC9.99 @9 person6 bottle

2ody +ecipe massage oil$loe Hera BB B?9ml Php [email protected] Php B,GC9.99 @9 person6 bottle

2ody +ecipe massage oil-rape "eeds BB B?9ml Php [email protected] Php B,GC9.99 @9 person6 bottle

2ody +ecipe 0assage Fil7oconut B? B?9ml Php [email protected] Php @,B?9.99 @9 person6 bottle

TOTA$ Php :7=== Php (6?:>===GFne month supply

"ources)27


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Table 16 'aterials for Interior Desi%n

"OURCE"$7 )ardware, 0ang Tito%s $nti/ue and 'ivisoria

Table 17 Nonconsu/able Cleanin% 'aterials

'ATERIA$" NEEDED !OR INTERIOR DE"I*N

DE"CRIPTION T) PRICE TOTA$

=ront 'esk A Php A,G99.99 Php A,G99.995ail in 2ox B Php AA9.99 Php BB9.99

Fval 0irror A Php ?;;.?9 Php ?;;.?9

Towel "helf A Php 8;C.99 Php 8;C.99

Fmni Futlet w6 -round A Php ;B.@G Php ;B.@G

3ay "witch C Php AA?.8? Php C;>.?9

=irefly 2ulb !ight @ Php AC;.99 Php ?98.99

7handelier A Php B,B>8.?9 Php B,B>8.?9

"hower nclosure @ Php >,>?9.99 Php A@,@?9.99

$rtifiacial "tone A Php >?9.99 Php >?9.99

!ights with 2utterflies'esign

B Php B;;.99 Php ?;G.99

7andles with 'esign @ Php AB9.99 Php @C9.99

Plastic =lower @ Php >9.99 Php AB9.99

!eaves with 'esign B9 Php 8.99 Php A>9.99

2amboo Torches B Php A>;.8? Php B;;.?9

"imple =lower Hase B Php B>9.99 Php >G9.99

-lass Hase B Php [email protected] Php BC9.99

Paintings @ Php B@>.8? Php 89>.B?

2ook "helf B Php B>G.99 Php >;C.99

3allpaper 'esign > Php >G;.99 Php A,;?C.99$sian Inspire 'esign C Php @B9.99 Php A,;B9.99

'roplights with 3ood C Php >;;.99 Php B,;;>.99

=ootspa 7hair @ Php B,?99.99 Php 8,?99.99

0ini 7abinet AB Php ??9.99 Php C,C99.99

2ed C Php B,G99.99 Php AC,G99.99

"ala "et A Php C,G99.99 Php C,G99.99

Table > Php A,?99.99 Php C,999.99

7abinet B Php B,;;;.99 Php ?,;;G.99

7hair B Php 899.99 Php A,>99.99

Total (=7 Php 5(?677:5 Php


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C$EANIN* 'ATERIA$" +NONCON"U'AB$E.

DE"CRIPTION" T) PRICE TOTA$

"cotchbrite mop A Php B>;.8? Php B>;.8?

0icro fiber wipes D@ pcs. PerpackE

B Php A>>.8? Php BG;.?9

'ustpan A Php AA>.8? Php AA>.8?2room A Php AB9.99 Php AB9.99

3indow 3asher A Php [email protected] Php [email protected]

0op 3ringer 2ucket A Php @>;.8? Php @>;.8?

)amper A Php G?9.99 Php G?9.99

)anger DABpcsE B Php @G.99 Php 8C.99

Trash 2in "tainless A Php 8>;.99 Php 8>;.99

=loor 0at @ Php ?;.99 Php A88.99

2ed "heet A9 Php @99.99 Php @,999.99

Towel A? Php A99.99 Php A,?99.99!eather foam C Php A,?99.99 Php ;,999.99

Towel shower cap B9 Php >9.99 Php G99.99

=ire xtinguisher B Php A,C9G.99 Php @,BAC.99

TOTA$ :; Php :?1;:== Php 1=?766;7

"OURCE" -lobe 0aster, 3ilcon 'epot, 'ivisoria and &ratex

Table 1: Office "upplies

O!!ICE "UPP$IE"

"upplies T) Price Total

2allpen > Php;.8? Php@;.99

Pad Paper B PhpA?.99 [email protected]

+ecord 2ook B Php@;.99 Php8G.99

Pencils > PhpG.99 [email protected]

"tapler B Php>?.99 Php;9.99

-lue B Php@@.99 PhpCC.99

"cissor B PhpBG.99 Php?C.99

7lip in 2ox B PhpB?.99 Php?9.99

=older > Php8.99 PhpBG.99

7alculator B PhpG;.99 PhpA8G.99-arbage 2ag @ Php?8.99 PhpA8A.99

Total 1> Php577;7 Php


50/91

The space that the researcher will lease has already installed electricity and

water. )owever, the electric and water are not part of the lease.

Table 1; Utilities

UTI$ITIE"'onthly

Consu/ptionCost

)earlyConsu/ption

Cost

Electricity PhpA9,999.99 Php AB9,999.99

Fater Php@,999.99 Php @C,999.99

Aircon PhpA,B;C.99 Php A?,??B.99

InternetTelephone

PhpA,?99.99Php AG,999.99

Php(7?;>:== Php(?771==

I Faste Disposal

'umping waste would create problems in the community but for the case of

)ayahai -arden and "pa, waste disposal is not a problem because there would

be only minor waste product especially for plastic bottles.

The only wastes in the production are the boxes that would contain products

of the spa. The other waste will be put in the garbage bag and will be collected

by the garbage collector.

'ana%e/ent "tu&y


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This aspect presents the effectiveness of a management in the business as

well as it determines the important of good relationship among the employees

and employer. The manager is primarily responsible for the proper coordination

of all activities within the organi#ation in its different department, division and

sections or unit. $ll mangers must plan the work that fall within the scope of their

duties and responsibilities. ffective management of any business in the

implementation of the entire plans is the basis of successful leadership. The

success or failure of the organi#ation merely lies on the /uality of management.

A !or/ of Business Or%ani9ation

The form of business organi#ation of the proposed business will be a

partnership. Partnership is an association two or more persons who bind

themselves to contribute money, property and industry to a common fund with

the intention of dividing profits among themselves.

A&-anta%es of Partnership*

Partnership is relatively easy to establish.

3ith more than one owner, the ability to raise funds may increase both

because two or more partners may be able to contribute more fund and

their borrowing capacity may be greater.

7ombines special skills, expertise and experience of the partner


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Fffers relative freedom and flexibility of action in decision making.

Disa&-anta%es

asily dissolved and thus unstable compared to a corporation.

0utual agency and unlimited liability may create personal obligations to

partner

!ess effective than a corporation in raising large amount of capital.

B The Business Or%ani9ation

"ome people says that the room reflects the attitude or the mood of the

working place, that is why the investors choose to conceptuali#e the spa to

related to garden or nature to give a feel of ease or relaxation to the clients.

There should be a work flow in the working area to maximi#e the place and at the

same time to minimi#e the disturbance in one%s work. 2elow is a list of theMualification, 'uties and responsibilities of worker.

Responsibility 'atrix

Position

O8ner'ana%er

Duties an& Responsibilities


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Performs the basic managerial functions like planning, organi#ing,

staffing, leading and controlling the business operations.

+esponsible for allocation of human, monetary, materials, and other

company%s resources.

In charge of ma(or decisions in the establishment or company.

+esponsible for giving out establishment or company policies and

regulation.

"igns the legal transaction of the company.

Physical Therapist


Provide the comfort and relaxation to the clients.

Provide the highest /uality of services.

$pply finger and hand pressure to specific points of the body.

7onfer with clients about their medical histories and any problems with

stress and6or pain in order to determine whether massage would be

helpful.

Provide clients with guidance and information about techni/ues for

postural improvement, and stretching, strengthening, relaxation and

rehabilitative exercises.

#ob ualification

=emale


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"ingle or 0arried

$t least BB years old

0ust be graduated of Physical Therapist

7ertified Therapist with !icense

0ust have at least B@years working experience.

Receptionist


$ccommodate clients.

)andle bookings by phone, email, or facetoface.

Preparing bills and taking payments.

$nswering /uestions about what the "pa offers and the surrounding area.

'ealing with complaints or problems.

In charge on daily sales and inventories.

#ob ualification

=emale

"ingle or 0arried

$t least AG years old

)ave pleasant personality

$bility to understand and follow specific oral and written instructions.


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0ust be graduated of any business related course

Helper


In charge in arranging of new furniture and e/uipment.

Inspect meters for unauthori#ed connections, defects.

In charge of maintaining 7leanliness, sanitation and laundry.

#ob ualification

0ale

"ingle or 0arried

$t least AG years old

"ome experience in performing heavy manual work.

$bility to understand and follow specific oral and written

instructions.

$t least 7ollege !evel

Reflexolo%ist


)ave the proper skills to treat reflex #one in body to keep stressed

tissues and nerves tension free.


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+eports to Physical Therapist

+esponsible for body 0assage

They also have to provide consultation services to clients.

#ob ualification

=emale

"ingle or 0arried

$t least B9 years old



instructions.

-raduated a vocational course in +eflexology

Beautician


+esponsible for grooming of the client.

In charge 0anicures and pedicures of client.

+esponsible for body "crubbing.

They also have to provide consultation services to clients.

#ob ualification

=emale


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"ingle or 0arried

$t least B9 years old



instructions.

-raduated vocational course in 7osmetology

C E/ployee "alaries an& Benefits

"alaries of the staff shall be distributed twice a month, every fifteenth and

at the end of the month, but if they fall on "unday or holidays, salary distribution

shall be made on the last working day before the fifteenth or the end of the

month.

$ regular employee shall be eligible for pay increase as determined by the

company based on the employee%s work ability, diligence, obedience,

attendance, seniority, general performance, and industry trends as well as the

company%s paying capacity and provisions of law.

The employee will be registered with the following government agencies who

give benefits to employees*

A. "ocial "ecurity "ystem

B. Phil heath

@. Pagibig =und

In addition to that, it will also give the employee the mandatory A@thmonth

pay.


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Table 1< "alaries

Position NoNe8

/ini/u/8a%e rate

For,in% Days 'onthly "alary Annual "alary Annual De&uction

PhysicalTherapist

A Php>B;.99 BC PhpAB,G89.99 PhpA?>,>>9.99 PhpG,CC8.C9

+eflexologist A A Php@B8.?9 BC Php;,GB?.99 PhpAA8,;99.99 PhpC,A9?.C9

+eflexologist B A Php@B8.?9 BC Php;,GB?.99 PhpAA8,;99.99 PhpC,A9?.C9+eflexologist @ A Php@B8.?9 BC Php;,GB?.99 PhpAA8,;99.99 PhpC,A9?.C9+eceptionist A Php@B8.?9 BC Php;,GB?.99 PhpAA8,;99.99 PhpC,A9?.C92eautician A A Php@B8.?9 BC Php;,GB?.99 PhpAA8,;99.99 PhpC,A9?.C92eautician B A Php@B8.?9 BC Php;,GB?.99 PhpAA8,;99.99 PhpC,A9?.C9

2eautician @ A Php@B8.?9 BC Php;,GB?.99 PhpAA8,;99.99 PhpC,A9?.C9

)elper6&tility A Php@BA.@? BC PhpG,@??.99 PhpA99,BC9.99 PhpC,A9?.C9

TOTA$ > Php5?=61=?===== Php(?= De&uction

De&uctions for E/ployee per 'onth

E/ployee """ PHIC HD'!

+egular [email protected] PhpA99.99 PhpA99.99

PhysicalTherapist

Php>8B.@9 PhpA?9.99 PhpA99.99


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D The "tep in Business Re%istration

+egistered the business name with the 2ureau of 'omestic Trade.

)ave the partnership agreement Darticles of copartnershipE notari#ed and

then registered with the "7.

Fbtain a tax account number for the partnership from the 2I+.

Fbtain the municipal licenses from the local government and pay taxes

and fees.

Fbtain the valueadded tax DH$TE Identification number.

+egister books of accounts D(ournals and general ledgerE and business

forms to be used Dsales invoice, cash sales invoice, etc.E with the 2I+.

*o-ern/ent Re0uire/ents

A. 0unicipality Permit

o $pplication of registration

o +egistration copies of articles of 7oPartnership

o "anitary Permits

o =ire 'epartment Permit

B. "ecurities and xchange 7ommission D"7E


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o =illing of articles of Partnership

@. 2ureau of Internal +evenue +e/uirements

o "ecurity tax account number of business

o +egistration of the business name

The Pro2ect ti/e Table

PreFperating Period

Prior to the actual business operation, it is part of the process to fulfill the

necessary preoperating re/uirements and responsibilities such as hiring and

training of persons or workers, providing different e/uipment and materials

needed in accomplishing documents. The form of organi#ation and the initial

capital agreed upon. 'uring the operating period, many activities and decision

have to be made. They are as follows*

Con&uctin% a feasibility stu&y +'ar,et "ur-ey.

$spiring entrepreneurs may have an idea about the type of product or

service that they would like to make. This can come from seeing others

successfully producing a product6service and wanting to copy them or from

talking to friends and family members about products that they think they could

make. )owever, an idea for a business is not a sufficient reason to begin

production straight away, without having thought clearly about the different

aspects involved in actually running the business. Too often, people invest

money in a business only to find out later that there is insufficient demand for the

product or that it is not the type that customers want to buy. To reduce this risk of


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activity forms the basis of the economic system of capitalism, where economic

activity is structured around the accumulation of capital Dinvestment in order to

reali#e a financial profitE. 7apital generally refers to financial wealth especially

that used to start or maintain a business. In purchasing raw materials, machine,

e/uipment and other expenses needed in the production, capital should be

properly budgeted. The capital of the proposed business will be coming from the

proponent%s family capital investment

Choosin% "uppliers of "er-ices offere&

$de/uacy in supplies is essential in menu planning in terms of cost and

efficiency in service. The business mainly relies on the number of supplies they

have to be able to serve the customers. $vailable stocks should be checked

before buying or ordering stocks to avoid wastage of materials and money. In

choosing suppliers of raw materials, its best to provide them with a clear brief

summari#ing what you re/uire how fre/uently you%ll re/uire it and what level of

business you hope to place. The /uality of their product service may be most

important, while their location may not matter. Price is important but it should be

the only reason you choose supplier lower price may reflect poorer /uality of

goods and the services which in the long run may not be the cost effective

option. 2e confident that your supplier can make a sufficient margin at the price

/uoted for the business to be commercially viable.

Ac0uisition of the Place

very entrepreneur is faced with the problem of deciding the best site

location of his6her shop. $n ideal location is one where the cost of the product is

kept in minimum price, with a large market share, the least risk and the maximum
http://en.wikipedia.org/wiki/Capitalismhttp://en.wikipedia.org/wiki/Capitalism


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social gain. It is the place of maximum net advantage or which gives lowest cost

of service. Thus, the proponent chose to locate the proposed business in 7entro

0all, 7abuyao 7ity. The cost of the rent of the place inside the mall must also be

considered to minimi#e the expenses. The vicinity is surrounded by main

establishments which people usually go like the schools, church, company and

villages. The proponent decided to lease a space inside the mall for some

reasons like security and the cost of construction of building their own shop

outside the mall, in which is more expensive than renting a unit. The investors

also conducted a population study in whether the place will be patroni#e by the

local people and the number of mall attendants which will be a possible

costumer.

Construction an& Desi%n

The length of time given for 7onstruction and 'esign of the mall unit is

three months. The first two weeks is for making the design and one week for

purchasing. The remaining one and half month is allotted for the construction and

the last week is reserve for any changes and derivation to the clinic. The design

of the shop is based on garden for it represents our nature which is relaxing to

see.

Re%istration an& $icensin%

The business name must be registered with the 'epartment of Trade and

Industry D'TIE to ensure that the business does not have similar names and that

it is running legally. The business owner should get a baranggay business

clearance first to the 2aranggay )all to notify and be registered in one of thelegal establishments in sublocal unit area. 0unicipal license and 0ayor%s

business permit must be secured from the municipality where it is situated. =or

taxing purposes, it must register with the 2ureau of Internal +evenue D2I+E for

the safety and security of the worker it should be registered to the "ocial "ecurity

"ervice D"""E and 'epartment of !abor and mployment D'F!E. =or the last


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part the worker should pass their member data information of Phil health to their

managers and the company will be the one to put funds on their account. It is

important that a business is registered and have licenses to operate without any

complications.

Ac0uisition of 'achinery an& E0uip/ent

In every business, ac/uisition of the right number and /uality of machinery

and e/uipment makes it more efficient and effectives. To come up with good

/uality products, the e/uipment should be considered. 0ost of the (obs or service

nowadays re/uires machines to be done or executed especially to a business

like spa and facial center that re/uires machine to be able to give the service that

the consumers want to avail. =or example how can a groomer perform her (ob

like facial scrubbing if there%s no facial scrub machine to be useN )ayahai garden

and spa spend time on choosing and evaluating possible machines that can be

reliable not only for a short period of time but the investors make sure that it will

last a years and at the same time choosing machines that will not affect much the

environment and can be bought in fair price.

Hirin% an& Trainin% of E/ployees

The key to a person%s worth is integrity, honest, intelligence, the ability to

communicate, and the ability and willingness to learn. Technical skills are

important, but without the key ingredients, the technical skills of the applicant

may be irrelevant. mployees must be carefully screened in order to attain the

goals and ob(ectives of the business.

)iring of employees will be done through competitive examinations and

interviews. Those who /ualified should undergo training on the specific (ob he

has to perform. The skill of the worker must comply with the needs of the

customer while giving efficient services, better relation and customer interaction.

To make sure that they match for the (ob they should provide certificates and


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licenses. Through advertisements like posting tarpaulins and giving flyers the

people who seek for a (ob will be informed that the company has a vacancy.

!i%ure : "teps in Hirin% Personnel

Interviews regarding the businessthey are applying for

Call the person who passes on theInterview for Orientation

Trainings for the personnel withenough experience

Call the person who pass ontraining for Evaluation orDeliberation of qualifiedapplicant it is where the

management chose and hirethe applicant that meets the

standard

For ubmission of!equirements


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!i%ure ; Trainin% Pro%ra/s

Re0uire/ents to be sub/itte&

D"""E A =orm

Transcript of +ecord DTF+E

Phil )ealth 5o.

Pagibig 5o.

Tin 5o.

52I 7learance

Police 7learance

2arangay 7learance

7edula

7F

imulation of actual "ob to beperformed on the volunteers

li#e massaging and bodytreatment this will be donerepeatedly for one wee#


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A&-ertise/ent Ca/pai%n

Promoting the proposed business would include the following distribution

of pamphlets containing details such as business address, the name of the

establishment and the services it offer and also includes strategies such as

putting up promos or discount to be given to the customer and offered while in

the first week or it depends in the managements budget or strategy.

!or/s of Business Or%ani9ation

The intended organi#ational setup for this pro(ect issole proprietorships. This is

preferred by owner, for him to closely supervise the business.

!i%ure < Or%ani9ational Chart

O8ner 'ana%er

PhysicalTherapist

Receptionist

Reflexolo%ist(

Reflexolo%ist1

Reflexolo%ist5

Beautician ( Beautician 1 Beautician 5 Helper


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OPERATIN* PERIOD

The )ayahai -arden and "pa is operating AA hours a day from A9 am to

;pm same as the mall hours and will only be close in some special holidays.

2elow is a list of the working assignments and designation for each and every

worker.

A. +eceptionist6cashier =ront desk is responsible in greeting clients and

also in book keeping client%s data record, and receiving telephoneconversation and payments.

B. 0anager side desk is the one who supervise the whole flow of the

business.

@. Therapist no designated area manage divide the work load of the

reflexologies while doing her (ob as therapist.

>. +eflexologies massage room the one who render the service that thecostumer wants to avail like body massage and etc.

?. &tility6housekeeping no designated area but in charge of the sanitation

and maintenance of e/uipments, machine and working areas.

C. 2eauticians central therapy room is the one who performs different kinds

of body scrub to the consumers.


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Table 5= "che&ule for the !irst 'onth of Openin%

'on&ay Tues&ay Fe&nes&ay Thurs&ay !ri&ay "atur&ay "un&ay

OPENIN*

+eflexologies A

A9*99 to

8*99

+'A9*99 to

8*99

A9*99 to

8*99

A9*99 to

8*99

A9*99 to

8*99

A9*99 to

8*99

+eciptionistA9*99 to

8*99A9*99 to

8*99+'

A9*99 to8*99

A9*99 to8*99

A9*99 to8*99

A9*99 to8*99

2eautician AA9*99 to

8*99A9*99 to

8*99A9*99 to

8*99A9*99 to

8*99A9*99 to

8*99+'

A9*99 to8*99

PhysicalTherapist

A9*99 to8*99

A9*99 to8*99

A9*99 to8*99

A9*99 to8*99

+'A9*99 to

8*99A9*99 to

8*99

+eflexologies BAB*99 to

;*99AB*99 to

;*99+' AB*99 to ;*99

AB*99 to;*99

AB*99 to;*99

AB*99 to;*99

2eautician BAB*99 to

;*99+'

AB*99 to;*99

AB*99 to ;*99AB*99 to

;*99AB*99 to

;*99AB*99 to

;*99

2eautician @AB*99 to

;*99AB*99 to

;*99AB*99 to

;*99+'

AB*99 to;*99

AB*99 to;*99

AB*99 to;*99

+eflexologies @ AB*99 to;*99 AB*99 to;*99 AB*99 to;*99 AB*99 to ;*99 AB*99 to;*99 +' AB*99 to;*99

)elperAB*99 to

;*99AB*99 to

;*99AB*99 to

;*99AB*99 to ;*99

AB*99 to;*99

AB*99 to;*99

+'


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!inancial "tu&y

This 7hapter will able to identify the total cost invested for the proposed

business pro(ection in five years, source of income invested, the initial capital

re/uirements, the pro(ected income statements for five years with cash flows and

balance sheet needed for financial statement and the pertinent financial ratio for

the next five years.


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Total Pro2ect Cost

Statement of Project Cost

"ource of !un&s

ach partner agreed to contribute the total pro(ect cost of the proposedbusiness. They are to share the amount of Php ;99 999.99 e/ually or are going

to contribute Php @99 999.99 each from their own personal savings account.

!inancial an& Other Assu/ption

Fixed Assets Requirements

Furnitures and Fixtures 114,944.81

Office Equipment 290,060.00

Leaseh!d "mpr#ements $0,160.2$

Total Fixed Assets Requirements 455,165.06

Pre-Operatin !ost

%repaid &ent $4,000.00'ecurit( )epsit $4,000.00

*d#ertisin+ Expense 10,000.00

usiness %ermit - Licenses 1$,6$.00

Operatin "xpense

La/r mnths 20,000.00

Office 'upp!ies 1,61.$

3!eanin+ 'upp!ies 1,419.2$

Total #or$in !apital 406,%4&.00

3ntin+enc( Fund 8,086.94

Total Pro'e(t !ost )00,000.00


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The partners will e/ually share the capital as well as the profits and

losses.

Pro(ect cost considers computation for two months as working capital.

7ontingency fund is set up in the pro(ect cost to prepare for unforeseen

expenditures.

"alaries will increase ?: per year.

&tilities are Php A;;,>9>.G> per year and will increase by ?: each year.

7ommunication is estimated at Php ?;,;GG annually and has ?:

increases each year.

2usiness permits and licenses will increase by ?: each year.

$dvertising expense is accounted for promotional materials such as

brochures, pamphlet and tarpaulins.

Purchases of office and cleaning supplies will increase by ?: each year.

"upplies used in first year are 8?: of the office and cleaning supplies.

&nused supplies are B?: of the office and cleaning supplies available

Income tax expense is computed at the rate of @9: for the five year

assumption.

"traight line method of depreciation is used, ignoring salvage values.

$ll purchases and sales are inclusive of AB: H$T.

'ue to """, Philhealth, Pagibig and taxes withheld are paid the

following month.

The site is agreed to be rented with Ayear advanced payment.


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$fter five years, the partnership will be changed to corporation.

!inancial "tate/ent

It is a summary report that shows how a firm has used the funds entrusted to it

by its capital contributors and lenders, and what is its current financial position.

The three basic financial statements are the DAE balance sheet, which shows

firmKs assets, liabilities, and net worth on a stated date< DBE income statement

Dalso called profit O loss accountE, which shows how the net income of the firm is

arrived at over a stated period, and D@E cash flow statement, which shows the

inflows and outflows of cash caused by the firmKs activities during a stated period.

Inco/e "tate/ent

Income "tatement is a summary of a managementKs performance as reflected in

the profitability Dor lack of itE of an organi#ation over a certain period. It itemi#es

the revenues and expenses of past that led to the current profit or loss, and

indicates what may be done to improve the results.

In contrast to a balance sheet, an income statement depicts what happened over

a month, /uarter, or year. It is based on a fundamental accounting e/uation

DIncome +evenue xpensesE and shows the rate at which the owners% e/uity

is changing for better or worse. $long with balance sheet and cash flow

statement it forms the basic set of financial information re/uired to manage an

organi#ation.

Balance "heet

It is a financial statement that summari#es a companyKs assets, liabilities and

shareholdersK e/uity at a specific point in time. These three balance sheet

segments give investors an idea as to what the company owns and owes, as well

as the amount invested by the shareholders.


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"tate/ent of Cash !lo8s

The "tatement of 7ash =lows provides information about the cash receipts and

cash payments of an entity during a period. It is a formal statement that classifies

cash receipts DinflowsE and cash payments DoutflowsE into operating, investing

and financing activities. This statement shows the net increase or decrease in

cash during the period and the cash balance at the end of the period< it also

helps pro(ect the future net cash flows of the entity. The discussion below gives

an overview of some important concepts involved in the preparation of the cash

flow statement.

Chan%es in PartnerJs e0uity

$ statement of changes in e/uity can be explained as a statement that can

changes in e/uity for corporation features be created for partnerships, sole

proprietorships, or corporations. The key purpose of this statement is to

summari#e the activity in take e/uity accounts for a certain period. "ole

proprietorships and partnerships follow a similar format for their statements of

changes in e/uity. Fn the contrary, the statement of changes in e/uity for a

corporation features a slightly different format.


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Schedule 5.2 Projected Statements of Financial Performance

Notes 20! 205 20" 20# 20$

%e&enues

Ser&ice Income 5 $%$&'%((()(( $%*+,%(,()(( $%,'-%&($),( $%.-(%,-$).* $%//$%,.+)/.

'ut(ut VAT 5)" $--%*+$)&. $,.%.'$),( $.+%--*)'* $&$%+',

final work fs feb14 rev

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