revised final management aspect

45
FUNERARIA DE PARAISO MANAGEMENT ASPECT Management Study The objective of this aspect is to determine and provide information regarding company’s business structure, the formulation of the organization’s vision, mission, and internal policies, effecting the required Filipino ownership of the organization, designing the internal structure of the organization, staffing the internal structure and to establish employee salary, wages and benefit schedule, both optional and statutory. Vision Funeraria de Paraiso will be known as an earnest and reliable institution providing remarkable quality of service which constitutes integrity in its dealings and paramount level of care and affection in the absolute celebration of life. Mission Funeraria de Paraiso aims to provide exceptional quality of funeral service through ethical, fair and right conduct of the business, and excellent level of customer satisfaction achieved through high level of service personalization. Objectives Funeraria de Paraiso has set upon itself to deliver services to its customer’s base on the following objectives: CONDOLENT CORPORATION

Upload: dayanara-villanueva

Post on 03-Feb-2016

26 views

Category:

Documents


0 download

DESCRIPTION

management aspect of funeral homes in PH

TRANSCRIPT

Page 1: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Management Study

The objective of this aspect is to determine and provide

information regarding company’s business structure, the

formulation of the organization’s vision, mission, and internal

policies, effecting the required Filipino ownership of the

organization, designing the internal structure of the

organization, staffing the internal structure and to establish

employee salary, wages and benefit schedule, both optional and

statutory.

Vision

Funeraria de Paraiso will be known as an earnest and

reliable institution providing remarkable quality of service

which constitutes integrity in its dealings and paramount level

of care and affection in the absolute celebration of life.

Mission

Funeraria de Paraiso aims to provide exceptional quality of

funeral service through ethical, fair and right conduct of the

business, and excellent level of customer satisfaction achieved

through high level of service personalization.

Objectives

Funeraria de Paraiso has set upon itself to deliver services

to its customer’s base on the following objectives:

To provide a sanctuary wherein members and friends of the

family may gather to offer physical and emotional to each

other.

To help mourners get through the grieving process and face

the reality and finality of death.

To allow the bereaved to remember and honor their loved one

in an exceptional way.

CONDOLENT CORPORATION

Page 2: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

To help the bereaved move forward with their life.

To acknowledge life that life that has been lived.

To provide closure for the bereaved.

Corporate Logo

The corporate logo of Condolent Company is represented by

two birds soaring up. The blue bird signifies freedom from the

physical self while the yellow bird signifies attachment to the

physical world through the memories left of the deceased to their

loved ones.

Figure 24. Corporate Logo

CONDOLENT CORPORATION

Page 3: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Business Logo

The business logo of Funeraria de Paraiso signifies a bird

soaring up with its wings widen. It depicts the deliverance of

the human soul to destined paradise and the commemoration of

memories of the deceased by the loved ones. The title Funeraria

de Paraiso stands for the tremendous funeral service provided by

Condolent Corporation as endeavour to make the last moment of the

bereaved with the departed memorable. In such a way, Funeraria de

Paraiso would help them experience one of the most important

parts of their life as meaningful as it is. The blue colour of

the logo symbolizes freedom, sincerity, heaven and faith. The

sort of floral image, the “Paraiso” portrays the different ways

to express particular sentiments in giving tribute to the loved

one lost, as well as a constant reminder of affection and

friendship to support them through their grieving process.

Figure 25. Business Logo

CONDOLENT CORPORATION

Page 4: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Form of Business Organization

The form of business organization for the normal operations

of the project will further the objectives of the proponents

which includes control of the management, attraction of

financing, maintenance of good relations, protection of business

secrets, increase in profit through avoidance of taxes, and

limitation of liabilities of owners.

The proponents decided to establish Condolent Corporation, a

funeral service provider, as a stock corporation. The Section 2

of the Corporation Code of the Philippines defines corporation as

an artificial being created by operation of law, having the right

of succession and powers, attributes and properties expressly

authorized by law or incident to its existence. In putting up a

funeral business, large amount of capital is necessary for

successful operation. As compared with other classifications of

business organizations, corporation has greater source of funds

typically through issuance of authorized capital stock. This is

the primary reason why the proponents find it necessary to adopt

a corporate form of organization. However, aside from having the

greater capability to raise large amount of funds, a corporation

has other distinct characteristics – limited liability and

continued life of existence, which will be advantageous to the

business. Whenever the business becomes bankrupt, shareholders

are liable only to the extent of their subscriptions and are not

liable for corporate liabilities not covered by corporate assets.

The existence of corporation is also unaffected by the internal

changes that may take place and can continue to exist for the

duration of its lifetime (Valencia, E., Roxas, G. & Asuncion, D.

J. (2010). Partnership and Corporation Accounting (3rd ed.).

Baguio City: Valencia Educational Supply).

CONDOLENT CORPORATION

Page 5: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Forming and operating a corporate form of organization is

complicated, but given these essential distinctiveness of a

corporation, the proponents considers it more conducive to the

proposed funeral business to be created as corporation.

Organizational Chart

The structure of Funeraria de Paraiso’s organization and

relationship and relative ranks of its position is outlined by

the given organizational chart.

Figure 26. Organizational Chart of Funeraria de Paraiso

CONDOLENT CORPORATION

Page 6: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Key Officers and Employees

The following are the key personnel and employees the

funeral home will employ.

Key Officers. The following are the key positions that needs to

be filled, appointed by the board of directors, to manage the

day-to-day business of the funeral home.

President. This person is the driving force of the funeral

home and is expected to make things happen, and put together the

resources to support the company.

Treasurer. This is a varied and responsible role that

ensures a company has the cash and liquidity to meet its

obligations, involving raising funds from banks, as well as debt

and equity markets.

Secretary.This person is responsible for ensuring that the

records, or minutes of the Board's actions during a Board

meeting, reflect the proper exercise of those fiduciary duties.

Controller. This person provides critical financial and

administrative services in the areas of annual budgeting, receipt

and disbursement of fund, accounting, procurement, and asset

management.

Operations Manager. This person is the one who will make

sure the company operations flow smoothly and economically. This

person is also responsible to make certain that necessary work is

done properly and on time.

Employees

The following are the job titles the funeral home will

employ in the conduct of its day-to-day operations.

CONDOLENT CORPORATION

Page 7: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Embalmer. A duly licensed person who applies, injects, or

introduces any chemical substance or drug or herbs internally or

externally to dead human body for the purpose of embalming,

disinfecting, and preserving it.

Undertaker. A duly licensed person who practices the care,

transport, and disposal of the body of a deceased person by means

other than embalming.

Security Guard.Person who is paid to protect property,

assets, or people. They are usually privately and mostly

comprised with civilian personnel.

Janitor.Person employed as a caretaker of a building; a

custodian responsible of keeping the facilities of the funeral

home clean and well kept.

Job Specification and Description

The following discusses the job specification and

description of the positions to be employed and the key officers

of Funeraria de Paraiso.

President

Provides leadership to make the company the leading

organization in the industry. Designated to formulate the

mission, vision and objectives of the company to motivate and to

direct its people in achieving its organizational goals. This

person has the duty of overseeing the company operations to

ensure effectiveness and efficiency.

Job Specification of President

Responsibilities. The responsibilities of the president are as

follows:

CONDOLENT CORPORATION

Page 8: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Formulating, communicating, implementing, and monitoring of

organization’s;

overseeing the company’s daily transaction or operation to

ensure cost efficiency, quality service and growth;

develops and enforces strategies for resource and revenue

generation;

approves or rejects formulated company policies and

procedures;

reviews report and financial statements to determine

progress or status of the company and realign its objectives

and strategies to cope up with the current condition;

assesses executives’ performance to determine their

compliance with company’s policies and procedures and to

know if they contributed to the organization’s growth;

has the responsibility of promoting the company through

appearances and conferences;

represents the company with formal and legislative

functions;

assembles fundraising events to collect or to have

additional capital for the company operations;

discusses company reports.

Qualifications. The following are the qualifications of the

president:

Must be a bachelor’s degree holder

Must be knowledgeable on funeral related activities

Must be a person with high degree of integrity and

competency

Must have superb interpersonal skill and can work under

pressure

Must have management experience of at least 5 years

CONDOLENT CORPORATION

Page 9: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Treasurer

Ensures a company has the cash and liquidity to meet its

obligations, involving raising funds from banks, as well as debt

and equity markets and, in some companies, actively trading in

the foreign exchange, commodity and money markets. Other

activities may involve dealing with property, taxation, insurance

and pensions.

Job Specification of Treasurer

Responsibilities. The responsibilities of the treasurer are as

follows:

Responsible for the handling of daily cash balances and

trading in the financial markets;

assures that a company's cash flow is enough to allow it to

operate effectively;

predicts cash payments and forecasting challenges arising

from limited cash flow;

studies the impact of financial markets on the performance

of products or services;

creates alternatives for decision making on company

finances, for example, the funding of company operations;

handles specific financial projects, such as acquisition of

another business;

investigates the financial impact of new business ventures;

negotiates loan or overdraft terms with company bankers;

formulates solutions to new financial challenges by applying

financial or treasury knowledge;

communicates with other departments, such as tax and

accountancy, to solve several issues when arises;

CONDOLENT CORPORATION

Page 10: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

provides advice on financial matters affecting the company

as a whole;

creates harmonious working relationship with bankers and

investors;

keep up with developments in the financial industry;

attends board and senior management meetings;

creates and presents presentations about financial issues of

the company to the board of directors and senior management.

Qualifications. The following are the qualifications of the

treasurer:

Must be a graduate of BS Accountancy or BS Financial

Management

Must possess good IT, analytical, interpersonal,

numerical, time management and verbal/written

communication skills

Must have commercial work experience of at least 2 years in

business industry

Secretary

Make sure that board members have the proper advice and

resources for upholding their fiduciary duties to shareholders.

Secretary is responsible for ensuring that the records, or

minutes during a board meeting, are properly recorded.

Job Specification of Secretary

Responsibilities. The responsibilities of the secretary are as

follows:

Attends and records every board and committee meetings and

also ensures the proper facilitation of communications;

advises the board regarding its roles and responsibilities;

CONDOLENT CORPORATION

Page 11: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

orients and guides new directors during their training and

development;

keeps important corporate documents and records;

responsible for compliance with law, stock exchange listing

standards and SEC reporting and compliance;

oversee operations regarding stock issuance and transfer and

prepares and distribute proxy statement;

constantly evaluates corporate governance development;

serves as the communication channel for investor inquiries

and consultations.

Qualifications. The following are the qualifications of the

secretary:

Must be a college graduate

Must have meticulous attention to detail and possesses good

numerical, organizational and time management skills

Must be trustworthy, keeping confidential information

confidential

Must have an experience in business industry of at least 1

year

Operations Manager

VP for Operations is the one responsible for the overseeing

of how the directors, especially mangers, carry out their plans

and evaluates the results of the implemented strategies and

reports them to the company president.

CONDOLENT CORPORATION

Page 12: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Job Specification

Responsibilities. The responsibilities of the Operations

Manager are as follows:

Operations Manager, like the president, is also responsible

for strategic planning and implantation for organization’s

profitability, productivity and efficiency;

responsible for the day to day operations of the company

including inventory control, and inbound and outbound

processes;

ensures customer satisfaction with the services provided by

the company;

evaluate if the operations of the business is satisfactorily

and formulate corrective actions if not;

continuously monitor the performance of the information

technology department to guarantee growth in the said are

for company development;

regularly communicates with employees to secure that the

company’s operational priorities are aligned with the

company direction;

presents processing improvement to the CEO for

consideration;

and negotiates with different suppliers for cost-saving.

Qualifications. The following are the qualifications of the

operations manager:

Must be an operations management degree holder

Must have a thorough understanding of funeral related

activities other than specific funeral processes e.g.,

regulations, different traditions and culture

Must possess excellent interpersonal and communication

skills

CONDOLENT CORPORATION

Page 13: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Must have an extensive management experience in funeral

industry

Controller

Ensures that the accounting procedures and reporting conform

to established criteria – Generally Accepted Accounting

Principle.

Job Specification of Controller

Responsibilities. The responsibilities of the controller are

as follows:

Makes suggestions for benchmarks which will be used in

measuring the financial and operating performance;

compares the actual expenses of the company against the

budget;

oversees the daily operations of the different departments

that concerns the finance aspect of the company;

prepares and present financial reports of the company;

communicates with different department manager for the

production and development of five-year business plans;

serves as the main government intermediary regarding

financial issues;

assist and work with external auditors during audits.

Qualifications. The following are the qualifications of the

controller:

Must be a Certified Public Accountant (CPA)

Must possess integrity and competency

Must have work experience of at least 1 year

CONDOLENT CORPORATION

Page 14: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Undertaker

Performs various tasks to arrange and direct funeral

services, such as coordinating transportation of body to

mortuary, interviewing family or other authorized person to

arrange details, selecting pallbearers, aiding with the selection

of officials for religious rites, and providing transportation

for mourners.

Job Specification of Undertaker

Responsibilities. The responsibilities of an undertaker are as

follows:

Obtains information needed to complete legal documents, such

as death certificates or burial permits;

oversees the preparation and care of the remains of people

who have died;

consults with families or friends of the deceased to arrange

funeral details, such as obituary notice wording, casket

selection, or plans for services;

plans, schedules, or coordinates funerals, burials, or

cremations, arranging details such as floral delivery or the

time and place of services;

plans placement of caskets at funeral sites or place or

adjust lights, fixtures, or floral displays;

contacts cemeteries to schedule the opening and closing of

graves;

provides information on funeral service options, products,

or merchandise and maintain a casket display area;

offers counsel and comfort to bereaved families or friends;

discusses and negotiate prearranged funerals with clients;

maintains financial records, order merchandise, or prepare

accounts;

CONDOLENT CORPORATION

Page 15: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

arranges transportation between sites for the remains,

mourners, pallbearers, clergy, or flowers; and

participates in community activities for funeral home

promotion or other purposes

Qualifications. The following are the qualifications of the

undertaker:

Must be licensed and registered under Department of Health

(DOH)

Must have an up-to-date health certificate issued by the

local health office

Must be knowledgeable with all funeral related activities

Must possess a high degree of interpersonal, communication

and managerial skills

Must have an extensive work experience in the funeral

industry

Embalmer

Attends to the sanitation, presentation and preservation of

deceased persons, and the maintenance of funeral service plant

and facilities.

Job Specification of Embalmer

Responsibilities. The responsibilities of an embalmer are as

follows:

Conform to laws of health and sanitation, and ensure that

legal requirements concerning embalming are met;

coordinates the removal of bodies from the place of death,

including private homes, rest homes, hospitals and accident

scenes;

performs preservation procedures to delay the decomposition

of the deceased;

CONDOLENT CORPORATION

Page 16: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

facilitates the dressing of the deceased and placement in a

casket; and

carries out errands and messages as directed by funeral

directors as and when required

Qualifications. The following are the qualifications of the

embalmer:

Must be licensed and duly registered with the DOH

Must have an up-to-date health certificate issued by the

local health office

Must be responsible to follow strict health and safety

guidelines

Must have previous embalming work experience of at least 1

year

Security Guard. The responsibilities of a security guard are as

follows:

Protect people and property, and maintain crowd control.

Job Specification of Security Guard

Responsibilities

Performs security patrol and to prevent and detect signs of

intrusion and ensure security of the establishment;

maintains organization's stability and reputation by

complying with legal requirements;

monitors and authorize entrance and departure of employees,

visitors, and other persons to guard against theft and

maintain security of premises;

circulate among visitors, patrons, and employees to preserve

order and protect property from theft, embezzlement,

sabotage, trespassing, fire and accidents;

CONDOLENT CORPORATION

Page 17: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

provide any needed assistance to customers, employees,

visitors, or the public;

perform requests by the client, within the scope of their

duties or within reason; and

calls police or fire departments in cases of emergency, such

as fire or presence of unauthorized persons

Qualifications. The security guard of the company is

outsourced from a security agency.

Janitor

Keep the establishment clean and orderly in condition.

Perform heavy cleaning duties, such as cleaning floors,

shampooing rugs, washing walls and glass, and removing rubbish

Job Specification of Janitor

Responsibilities. The responsibilities of a janitor are as

follows:

Maintains every funeral chapel clean and organized;

vacuuming, sweeping, and mopping of flooring and stairs;

dusting and cleaning office desks and furniture that are not

cluttered;

gathers and disposes of rubbish and waste materials by hand

or with the use of powered equipment;

makes rounds of buildings and grounds at regular intervals

at night; inspects doors, windows, and locks to see that

they are properly and securely fastened;

observes appearances and conditions of premises and

equipment; reports needed repairs, or safety hazards;

polishes furniture, metal work, and chrome using appropriate

cleaning and polishing compounds;

CONDOLENT CORPORATION

Page 18: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

cleans grounds and parking lots of litter, glass, or other

debris;

makes recommendations for repair and improvements to

buildings, grounds, and equipment; and

shows initiative in regard to job functions and accepts new

responsibilities as needed

Qualifications. The following are the qualifications of the

janitor:

Must have an up-to-date health certificate issued by the

local health office

Must be patient, hardworking, and responsible at work

CONDOLENT CORPORATION

Page 19: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT 66

Table 7. Five year Salaries and Wages Schedule and Assumptions

Number of

Employees

Monthly Salary Year 1 Year 2 Year 3 Year 4 Year 5

Key Officers

President ₱30,000.00 1 ₱360,000.00 ₱385,200.00 ₱412,164.00 ₱441,015.48 ₱471,886.56

Treasurer ₱20,000.00 1 ₱240,000.00 ₱256,800.00 ₱274,776.00 ₱294,010.32 ₱314,591.04

Secretary ₱20,000.00 1 ₱240,000.00 ₱256,800.00 ₱274,776.00 ₱294,010.32 ₱314,591.04

Operations Manager ₱25,000.00 1 ₱300,000.00 ₱321,000.00 ₱343,470.00 ₱367,512.90 ₱393,238.80

Controller ₱25,000.00 1 ₱300,000.00 ₱321,000.00 ₱343,470.00 ₱367,512.90 ₱393,238.80

Employees

Embalmer ₱13,000.00 4 ₱624,000.00 ₱667,680.00 ₱714,417.60 ₱764,426.83 ₱817,936.71

Security Guard ₱10,000.00 4 ₱480,000.00 ₱513,600.00 ₱549,552.00 ₱588,020.64 ₱629,182.08

Janitor ₱9,000.00 4 ₱432,000.00 ₱462,240.00 ₱494,596.80 ₱529,218.58 ₱566,263.88

Undertaker ₱11,500.00 9 ₱1,242,000.00 ₱1,328,940.00 ₱1,421,965.80 ₱1,521,503.41 ₱1,628,008.64

TOTAL ₱4,218,000.00   ₱4,513,260.00   ₱4,829,188.20   ₱5,167,231.37   ₱5,528,937.57

Assumptions:

1. All are regular employees

2. Salary increase is stable at 7% per year over the five years

CONDOLENT CORPORATION

Page 20: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT 67

Table 8. Five-year Legislated and Optional Benefits Schedule and Assumption

2017 2018 2019 2020 2021

SSS contribution President ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00Secretary ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00Treasurer ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00Operations Manager

₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00

Controller ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00

Embalmer ₱68,640.00 ₱73,920.00 ₱79,200.00 ₱84,480.00 ₱84,480.00

Security Guard ₱52,800.00 ₱55,440.00 ₱60,720.00 ₱66,000.00 ₱68,640.00

Janitor ₱47,520.00 ₱50,160.00 ₱55,440.00 ₱58,080.00 ₱60,720.00

Undertaker ₱136,620.00 ₱148,500.00 ₱154,440.00 ₱166,320.00 ₱178,200.00

Total ₱411,180.00 ₱433,620.00 ₱455,400.00 ₱480,480.00 ₱497,640.00

PhilHealth contribution President ₱9,000.00 ₱9,600.00 ₱10,200.00 ₱10,500.00 ₱10,500.00Secretary ₱6,000.00 ₱8,400.00 ₱6,600.00 ₱7,200.00 ₱7,800.00Treasurer ₱6,000.00 ₱8,400.00 ₱6,600.00 ₱7,200.00 ₱7,800.00Operations Manager

₱7,500.00 ₱7,800.00 ₱8,400.00 ₱9,000.00 ₱9,600.00

Controller ₱7,500.00 ₱7,800.00 ₱8,400.00 ₱9,000.00 ₱9,600.00

Embalmer ₱15,600.00 ₱15,600.00 ₱16,800.00 ₱18,000.00 ₱20,400.00

Security Guard ₱12,000.00 ₱12,000.00 ₱13,200.00 ₱14,400.00 ₱15,600.00

Janitor ₱10,800.00 ₱10,800.00 ₱12,000.00 ₱13,200.00 ₱14,400.00

Undertaker ₱29,700.00 ₱32,400.00 ₱35,100.00 ₱37,800.00 ₱40,500.00

Total ₱104,100.00 ₱112,800.00 ₱117,300.00 ₱126,300.00 ₱136,200.00

HDMF ContributionPresident ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00Secretary ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00Treasurer ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00Operations Manager

₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00

Table #6: Five-year Legislated and Optional Benefits Schedule and Assumption

CONDOLENT CORPORATION

Page 21: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT 68

Controller ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00

Embalmer ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00

Security Guard ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00

Janitor ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00

Undertaker ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00

Total ₱21,600.00 ₱21,600.00 ₱21,600.00 ₱21,600.00 ₱21,600.00

Total SSS, PhilHealth, and HDMF Contribution ₱536,880.00 ₱568,020.00 ₱594,300.00 ₱628,380.00 ₱655,440.00

CONDOLENT CORPORATION

Page 22: Revised Final Management Aspect

Management Proposal

Management strategies help leadership make better use of a

company's resources, whether financial, human or knowledge-based.

A management strategy functions as a kind of road map or

blueprint, guiding managers in the best ways to manage employees,

implement change and oversee the organization's long-term

business and growth strategies. Some management strategies focus

on specific aspects of a company's operation, such as growth or

employee relations, while others concentrate on integrating all

aspects for the good of the company, its employees and its

customers.

The business adopted theory Y for the management strategy.

Theory Y states that management assumes employees are ambitious,

self-motivated, and anxious to accept greater responsibility, and

exercise self-control and self-direction. It is believed that

employees enjoy their mental and physical work activities. It is

also believed that employees have the desire to be imaginative

and creative in their jobs if they are given a chance. There is

an opportunity for greater productivity by giving employees the

freedom to be their best.

In Theory Y, manager believes that, given the right

conditions, most people will want to do well at work and that

there is a pool of unused creativity in the workforce. They

believe that the satisfaction of doing a good job is a strong

motivation in and of itself. A Theory Y manager will try to

remove the barriers that prevent workers from fully actualizing

their potential.

Funeraria de Paraiso prefer the decentralization of decision

making authority, delegation, job enlargement and participative

management in term of its operation and development. This led the

Page 23: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

proponents to consider the following assumptions provided by the

Theory Y which is as follows:

The expenditure of physical and mental effort in work is as

natural as play or rest.

Control and punishment are not the only ways to make people

work, man will direct himself if he is committed to the aims

of the organization.

If a job is satisfying, then the result will be commitment

to the organization.

The average man learns, under proper conditions, not only to

accept but to seek responsibility.

Imagination, creativity, and ingenuity can be used to solve

work problems by a large number of employees.

Under the conditions of modern industrial life, the

intellectual potentialities of the average man are only

partially utilized.

Management is responsible for organizing the elements of

productive enterprise-money, materials, equipment, and

people in the interests of economic ends.

People are not by nature passive or resistant to

organizational needs. They have become so as a result of

experience in organizations.

The motivation, potential for development, capacity for

assuming responsibility, and readiness to direct behavior

toward organizational goals are all present in people-

management does not put them there. It is a responsibility

of management to make it possible for people to recognize

and develop these human characteristics for themselves.

CONDOLENT CORPORATION

Page 24: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

The essential task of management is to arrange

organizational conditions and methods of operation so that

people can achieve their own goals by directing their

efforts toward organizational objectives.

Theory Y would be most appropriate in funeral activities

since Theory Y would lead to more effective management provided

that it is wisely introduced and implemented. In connection with

the business, Funeraria de Paraiso needs innovative minds in

order to expand and prosper. The business also seeks improvements

on its activities it offers to the public through self –

motivated, creative and innovative workers. Since most of the

workers have the direct contact with the customers then they

would exert productive effort in involvement of in devising new

demand of the public.

The management had foreseen lapses of the theory that in some

situations the employees would negate from its assumptions. The

company had created the code of conduct and some policies

relating to these situations, in these instances, the policies

would cover up the deficiency.

Company Policies

CONDOLENT CORPORATION

Page 25: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Employees should refer to the following information regarding

the benefits and terms and conditions of employment.

Recruitment

The purpose is to achieve the organization’s objectives

through employment of suitably skilled employees and to elucidate

the roles, responsibilities, expectations, and standards in

recruitment across the organization. The Human Resource

Department has to follow the hiring process:

Initiating a search. The operations manager will determine the

need for a new employee. If it is determined that there is a job

vacancy that needs to be filled, the specification of necessary

skills for the job shall be considered, and the operations

manager shall review such specification and determine the need

for revision.

Securing possible candidates. Giving notice to the public through

posting in the local newspaper regarding the job offered would be

the next thing to consider. The advertisement would contain

requirements for the application. Sourcing candidates might also

be done by credible employee referral, depending on the

circumstances. The following are the requirements for employment:

Resume

NSO Birth Certificate

NBI and Police Clearance

Medical Examination Certificate

Barangay Clearance

Professional License (if necessary)

Screening applicants for a specific position. The screening of

applicants for a specific position includes the review of

applicant’s resume, interview, and reference check.

CONDOLENT CORPORATION

Page 26: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Review Applicant’s Resume. The operation’s manager will

evaluate the resume submitted by the applicant and assess the

qualifications with the required job specifications.

Interview with the Applicant. The president will conduct an

interview for further evaluation of the qualifications i.e.,

skills and behavior of the applicant

Reference Check. The operation’s manager will obtain

sufficient and appropriate information of the applicant regarding

work performance from the previous employer or mentor

Hiring. After all references have been verified and the interview

process is complete, it is time to make the final decision of

which candidate is the best choice. There should be an important

consideration on the overall impression of the applicant who is

suitably skilled for a certain job position.

New-hire Orientation. Introducing and welcoming a new

employee to the organization and helping a new employee get off

to a good start. The operation’s manager shall provide the

following information to the newly hired employee:

Brief history of company

Benefits - insurance, vacation, holidays, pension,

promotions.

Policies – safety, tardiness, leaving during working hours,

absences, phone calls, leaves of absence.

Locations and Procedures -- punching of timecards, work

locations, location of tools, restrooms, first aid, eating

facilities or vending machines, smoking, payday, parking,

and packages.

CONDOLENT CORPORATION

Page 27: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

The orientation should not be limited to the preceding

information and should provide additional information to the new

employee as deemed necessary.

Hours of Work

The following discusses the work schedule, breaks, and work

shifts of the employees.

Work Schedule. All employees are expected to work their scheduled

hours. Work schedules may be changed at any time at the

discretion of the management to address varying conditions.

Employees are normally scheduled to or eight (8) hours a day,

depending upon the department/position schedule. The number of

hours in an employee’s work week does not include the lunch

period, unless the person is actually on duty during that time.

Regular employees are expected to give full professional

attention to their work and to be normally available during

business hours.

Breaks. All employees who works more than 5 consecutive hours are

expected to take a one-hour meal break. Employees will be paid

for all hours worked.

Work Shifts. Within a 24-hour period there are 3 typical work

shifts/schedules that an employee may be asked to work. The

majority of positions work first shift. In some instances, due to

the nature of the work, the management must employ people over

the full 24-hour period.

Table 7. Work schedule of the key officers and employees

CONDOLENT CORPORATION

Page 28: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

The following illustrates the work schedule of the key

officers and employees:

   

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

Key Officers                President   WD WD WD WD WD DO DOTreasurer   WD WD WD WD WD DO DOSecretary   WD WD WD WD WD WD DOOperations Manager   WD WD WD WD WD WD DOController   WD WD WD WD WD WD DO

Employees Status              Embalmer1 Regular AM AM AM DO AM AM AMEmbalmer2 Regular AM AM AM AM DO PM PMEmbalmer3 Regular PM PM PM PM PM DO GYEmbalmer4 Regular GY GY GY GY GY GY DO                 Security Guard1 Outsourced AM AM AM DO AM AM AMSecurity Guard2 Outsourced AM AM AM AM DO PM PMSecurity Guard3 Outsourced PM PM PM PM PM DO GYSecurity Guard4 Outsourced GY GY GY GY GY GY DO                 Janitor1 Regular AM AM AM DO AM AM AMJanitor2 Regular AM AM AM AM DO PM PMJanitor3 Regular PM PM PM PM PM DO GYJanitor4 Regular GY GY GY GY GY GY DO                 Undertaker1 Regular AM AM AM AM AM AM DOUndertaker2 Regular AM AM AM AM AM AM DOUndertaker3 Regular DO AM AM AM AM AM AMUndertaker4 Regular PM PM PM PM PM DO AMUndertaker5 Regular PM PM PM PM DO PM PMUndertaker6 Regular PM PM PM DO PM PM PMUndertaker7 Regular GY GY DO GY GY GY GYUndertaker8 Regular AM DO GY GY GY GY GYUndertaker9 Regular GY GY GY GY GY DO AM

Legend:AM - Morning Shift from 6am to 2pmPM - Afternoon Shift from 2pm to 10pmGY - Graveyard Shift from 10pm to 6amDO - Day OffWD - 8am to 5pm

Attendance and Punctuality. Punctuality and regular attendance

are expected of all employees. The company maintains twenty-four

CONDOLENT CORPORATION

Page 29: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

(24) working hours. The manager will provide employees with their

work schedule. Should an employee have any questions regarding

his/her work schedule, the employee should contact the manager.

The company does not tolerate absenteeism without excuse.

Employees who will be late to or absent from work should notify a

manager in advance, or as soon as practicable in the event of an

emergency. Chronic absenteeism may result in disciplinary action.

Employees who need to leave early, for illness or otherwise,

should inform the office before departure. Unauthorized

departures may result in disciplinary action.

Employees are expected to arrive on time and ready for work.

An employee who arrives thirty (30) minutes after their scheduled

arrival time is considered tardy. The company recognizes that

situations which hinder punctuality; regardless, excessive

tardiness is prohibited, will be subjected to a salary deduction

for every hour of tardiness and may result to disciplinary

action.

Trainings and Seminars. The proponents recognize the fact

that there is a fast change in the techniques and operations used

in the funeral industry. They, therefore, suggest that their

employees and key officers of the organization will go to

trainings and seminars at least twice a year for their continuous

development and for the enhancement of their competence. Even

though, there is an accompanying cost in regards with these

trainings and seminars, the proponents still see the importance

in these activities. They know that with the proper trainings and

seminars, the business can be competitive in the business which

will lead to its constant profitability and growth.

Payroll. Like the common practice in the different

businesses in the different industries, Condolent Corporation

will also have two pay days. It will happen every the 10th and 25th

CONDOLENT CORPORATION

Page 30: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

day of the month. The organization will open a payroll account

with a bank. Every employee, therefore, will have an Automated

Teller Machine (ATM) Cards in which they can use for withdrawing

their salaries.

Employee Salaries and Benefits

The following discusses the employee benefits and the

salaries of employees that are expected to be received from the

funeral home.

Employee Salaries. Generally, all private sector workers and

employees shall receive minimum wage in the Cordillera

Administrative Region regardless of their position, designation,

or status and irrespective of the method of their wages (R.A.

6727). The minimum wage is based whether the industry or sector

is agriculture (with 11 workers and above) or non-agriculture

(with 10 workers and below). In Baguio City, the daily minimum

wage rate for non-agriculture sector is two hundred eighty five

pesos (P 285) while for agriculture sector is two hundred seventy

(P 270) (http://www.nwpc.dole.gov.ph/pages/car/cmwr.html).The

minimum wage rates prescribed by law shall be for the normal

working hours, which shall not exceed eight (8) hours work a day.

Employee Benefits. Every employee of Condolent Corporation is

entitled to receive the benefits declared by the company and

provided for by the law. The benefits that are mandatory –

PhilHealth Benefits, SSS premium, HDMF premium shall be

considered as deductions from the salaries of the employees.

PhilHealth Benefits. All employees are entitled to

PhilHealth Benefits which is based on the share in the premium

contributions and is deducted from the employee salary.

CONDOLENT CORPORATION

Page 31: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Social Security Benefits. The Social Security Program

provides a package of benefits in the event of death, disability,

sickness, maternity, and old age. The Social Security System

(SSS) provides for a replacement of income lost on account of the

aforementioned contingencies. All employees are entitled to this

benefit which is to be deducted from the monthly salary.

Withholding Taxes. The employer shall deduct and withhold

upon providing salaries to the employees a tax determined in

accordance with the rules and regulations prescribed by law.

Withholding taxes are applied on gross pay after deducting the

employee mandatory contributions.

HDMF/Pag-IBIG Benefit. The employee contribution to Pag-IBIG

Fund is equal to two (2) percent of the monthly basic pay with

mandatory benefits and deducted from the employees’ salary.

Separation Pay. An employee is entitled to receive a

separation pay equivalent to one-half (1/2) month pay for every

year of service, a fraction of at least six (6) months being

considered as one (1) whole year, if his/her separation from the

service is due to circumstances provided by law.

Holiday Pay. This refers to payment of the regular daily

wage for any unworked regular holiday. The employee is entitled

to at least 100% of the basic wage even if the employee did not

report for work, provided he/she is present or is on leave of

absence with pay on the work day immediately preceding the

holiday. However, work performed on that day merits at least

twice (200%) the basic wage of the employee. Regular holiday

includes New Year’s Day, Araw ng Kagitingan, Maundy Thursday,

Good Friday, Labor Day, Independence Day, Eidl Fitr, National

Heroes Day, Bonifacio Day, Christmas Day, and Rizal Day. Also,

holidays other than regular holiday i.e., special holiday, is

CONDOLENT CORPORATION

Page 32: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

also being considered in which the employee who worked on such

day will be entitled to additional compensation of at least

thirty percent (30%) of the basic pay.

Overtime Pay. Employees are subject to additional compensation

for work performed beyond eight (8) hours a day. The minimum

overtime pay rates vary according to the day the overtime work is

performed, as follows:

For work in excess of eight (8) hours performed on ordinary

working days: Plus 25% of the hourly rate.

For work in excess of eight (8) hours performed on a

scheduled rest day, a special day, and a regular holiday:

Plus 30% of the hourly rate on said days.

Night Shift Differential. Employees are subject to additional

compensation of ten percent (10%) of their regular wage for each

hour of work performed between 10 p.m. and 6 a.m.

13th Month Pay. Rank-and-file employees who worked for at least

one (1) month during a calendar year are given thirteenth-month

pay based on the total basic salary earned by the employee in a

calendar year.

Retirement Pay. Employees who retired upon reaching the age of

at least fifty (50) years or more and have served the company for

at least ten (10) years is to be given retirement benefits.

Funeral Benefit. Employees who have served the company for at

least five (2) years shall be given funeral service gratuitously

in case of death of the employee.

Employee Leave. The employee leave is identified according to

reason namely; service incentive leave, maternity leave,

paternity leave, and parental leave for solo parents.

CONDOLENT CORPORATION

Page 33: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Service Incentive Leave. Every employee who has rendered at

least one (1) year of service is entitled to Service Incentive

Leave (SIL) of five (5) days with pay.

Maternity Leave. Every pregnant employee in the private

sector, whether married or unmarried, is entitled to maternity

leave benefit of sixty (60) days in case of normal delivery or

miscarriage, or seventy-eight (78) days, in case of Caesarian

section delivery, with benefits equivalent to one hundred percent

(100%) of the average daily salary credit of the employee as

defined under the law.

Paternity leave. Paternity leave benefit shall apply to the

first four (4) deliveries of the employee’s lawful wife with whom

he is cohabiting. For this purpose, “cohabiting” means the

obligation of the husband and wife to live together. The

paternity leave shall be for seven (7) calendar days, with full

pay, consisting of basic salary and mandatory allowances fixed by

the Regional Wage Board, if any, provided that his pay shall not

be less than the mandated minimum wage.

Parental Leave for Solo Parents. The parental leave, in

addition to leave privileges under existing laws, shall be for

seven (7) work days every year, with full pay, consisting of

basic salary and mandatory allowances fixed by the Regional Wage

Board, if any, provided that his/her pay shall not be less than

the mandated minimum wage.

Employee Standard of Conduct

All employees of Condolent Corporation are covered in

this policy and are obliged to perform their certain duties and

CONDOLENT CORPORATION

Page 34: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

expectations that support the accomplishment of mission and

values of the company. Though it is not possible to list all

forms of behavior that are considered unacceptable in the

workplace, the following are examples of behavior that would be

considered infractions of Condolent Corporation rules of conduct.

Such behavior may result in disciplinary action, up to and

including termination of employment.

The list is not intended to be exhaustive: 

Theft or inappropriate removal or possession of property.

Working under the influence of alcohol or illegal drugs.

Possession, distribution, sale, transfer or use of alcohol

or illegal drugs in the workplace, while on duty or while

operating employer-owned vehicles or equipment.

Fighting or threatening violence in the workplace.

Sexual or other unlawful or unwelcome harassment.

Possession of dangerous or unauthorized materials, such as

explosives or firearms, in the workplace.

Unauthorized use of telephones, mail system, or other

employer-owned equipment.

Unauthorized disclosure of business “secrets” or

confidential information.

In relation with the foregoing infractions, Condolent

Corporation has corresponding disciplinary actions in order to

provide feedback to the employees to correct their conduct or

performance problems. It may be done through counseling, issuing

written notice to employee, disciplinary suspension without pay,

or removal of employee from the service.

Uniform Design

Employees are required to conform to the provided uniform

design for formality sake and also for people to easily identify

CONDOLENT CORPORATION

Page 35: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

their position in the organization. The company will provide

allowance for the uniform of the employees. The employees are

expected to be dressed in their respective uniform every day

during their duty hours. The figures below illustrate the uniform

design to be worn by the employees of different position:

Embalmer. The employees of Funeraria de Paraiso currently

employed as an embalmer are required to wear the prescribed

uniform which appears as follows:

Figure 24. Embalmer’s Uniform

Undertaker. The employees of Funeraria de Paraiso currently

employed as an undertaker are required to wear the prescribed

uniform which appears as follows:

Figure 25. Undertaker’s Uniform

CONDOLENT CORPORATION

Page 36: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Janitor. The employees of Funeraria de Paraiso currently employed

as a janitor are required to wear the prescribed uniform which

appears as follows:

Figure 26. Janitor’s Uniform

Requirements for Business Formation

Securities and Exchange Commission- Certificate of Registration

Company Name Verification from SEC

Articles of Incorporation

Treasurer’s Affidavit

By-Laws

Local Government Unit (Municipal Hall of Baguio)

Business Permits and Forms

CONDOLENT CORPORATION

Page 37: Revised Final Management Aspect

FUNERARIA DE PARAISO MANAGEMENT ASPECT

Permit to Engage in Business

Fire Safety Inspection Certificate

Building Permit

Sanitary Permit

Application for Registration of Business

Department of Environment and Natural Resources (DENR)

Certificate of Environmental Compliance Commitment

Hazardous Waste Registration Form

Social Security System (SSS)

Application for Social Security Card

Social Security System Personal Record Form

Social Security System Employer Registration

Bureau of Internal Revenue (BIR)

Quarterly Income Tax Return for Partnerships and

Corporations

Annual Income Tax Return for Partnerships and Corporations

Philippine Health Insurance Corporation (PhilHealth)

PhilHealth Member Registration Form

PhilHealth Employer Data Record

PhilHealth Employer’s Remittance Report

PhilHealth Members Data Form

Government Service Insurance System

GSIS Application for Funeral Benefit

CONDOLENT CORPORATION