Feasibility Study: Pop’s Essential Assorted Condiments Enterprise Acknowledgments JUAN ANTHONY ROQUELIN G. BAUN: “For I know the plans I have for you, plans to prosper you and not to harm you, plans to give you hope and a future.” (Jeremiah 29:11) “Do your best, don’t give up, and your hard work will be rewarded.” (2 Chronicles 15:7) I acknowledge these two biblical passages as my encouragement during the making of this feasibility study. I thank the Lord God for all the blessings He has bestowed upon me. At this moment, I would like to thank those who have contributed in special ways in this study. To my family, Dad, Mom, Angela, Ampa, Mike, Jack, Don, Ligli, Icy, and Gabby, for the love, prayers and support you have given me. To my Dad, for supporting me in my expenses. To my Mom, for helping me in the financial projections. To all of my friends and the parents of my closest friends, for the support you have given me all through the days of this study and also allowing my close friends to help and support me. Last, to my Mom’s friends in Christ Commission Fellowship and Bible Study Fellowship, and my friends in Victory Christian Fellowship, for your strong prayers—I thank God for each of you. PATRICK RYAN Z. DE DIOS: I would like to thank the people who supported us in our thesis. My parents who provided me an opportunity to study. They gave me physical, mental and financial support. The people who supported us and helped us through tough times. I would like to thank Rommel for the help and consultation of our thesis. I would like to thank Mr. Napa for giving us advise on our thesis and never gave up on us through troubled times and being our thesis adviser. I would 1
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“For I know the plans I have for you, plans to prosper you and not to harm you,plans to give you hope and a future.” (Jeremiah 29:11)
“Do your best, don’t give up, and your hard work will be rewarded.” (2 Chronicles 15:7)
I acknowledge these two biblical passages as my encouragement during the making of this feasibility study. I thank the Lord God for all the blessings He has bestowed upon me. At this moment, I would like to thank those who have contributed in special ways in this study.
To my family, Dad, Mom, Angela, Ampa, Mike, Jack, Don, Ligli, Icy, and Gabby, for the love, prayers and support you have given me. To my Dad, for supporting me in my expenses. To my Mom, for helping me in the financial projections.
To all of my friends and the parents of my closest friends, for the support you have given me all through the days of this study and also allowing my close friends to help and support me.
Last, to my Mom’s friends in Christ Commission Fellowship and Bible Study Fellowship, and my friends in Victory Christian Fellowship, for your strong prayers—I thank God for each of you.
PATRICK RYAN Z. DE DIOS:
I would like to thank the people who supported us in our thesis. My parents who provided me an opportunity to study. They gave me physical, mental and financial support. The people who supported us and helped us through tough times. I would like to thank Rommel for the help and consultation of our thesis. I would like to thank Mr. Napa for giving us advise on our thesis and never gave up on us through troubled times and being our thesis adviser. I would like to thank my friends, Mark U., James, Charles, Michael, Nikolas, Mark V., Felix, Randy, Chino, my brother Patrick Henry because they provided us guidance and helped us in our thesis. I would like to thank the big guy above (God) for giving us strength, will, and hope to strive in our thesis. I would like to thank all of my new and old friends because they are the inspiration, and their dedication made us survive the thesis to the end. I would like to thank the people that I did not mention by name because if it weren’t for them I would be lonely. Thank you all for your undying support. Thank you for the people who made our thesis feasible, if it weren’t for them our thesis is empty. I would thank our new technology, because it made our thesis more fast and easy. The people who are reading our thesis right now, a word of advice—“Don’t give up, stick to what you believe in and believe in your self.”
Since there is no data for the population of the year 2001 and onwards, the
proponents derived data based on annual growth rate provided by the National Statistics
Office (NSO) for the following years.
Population in Las Piñas
Note: Annual growth rate in population in the National Capital Region is 1.06% and average 4.8 members per household based on data from the National Statistics Office (Appendix L).
For the sake of conservatism and for the purposes of this study, we limited the target market as follows:
Note: Based on the data from www.manilastandardtoday.com, 65% of the total population belong to the socioeconomic class C & D, and the data from NSO, 59.2% of the population comprises the age group of 15-64 (Appendix L). While, 72% answered in the survey question that they will avail the product (Appendix J).
3.3 Demand
3.3.1 Demand for the Past Years
The consumption for condiments for the past years is shown below:
The projected demand for the product for the next three (3) years starting 2007 is based on the demand for the same during the last six (6) years as shown in the table preceding this.
Note: Condiments supplies for year 2000 is shown in www.bps.dti.gov.ph; 47% of producers of condiments are in the National Capital Region as stated in www.intracen.org; data for the years 2000-2009 is
derived based on a 10% incremental per year as it was stated that there is a 5% increase in domestic and 5% increase in import, respectively.
3.4.2 Projected Supply
Projected supply (in metric tons) Not e:
Figures derived from table showing supplies in the past years; Las Piñas population is 4.76% of total NCR population
The employee must comply with the following conditions: 21-40 years old, male
or female, preferably a resident of Las Piñas City and has at least 2 years work
experience and willing to be trained, enjoys working, physically healthy, and of good
moral character.
4.12 Pre-operating Timetable
The pre-operating activities of the project are projected at 34 weeks from
the first activity to the start of the operation. The essential activities are making a
feasibility study, leasehold improvements, acquiring permits and licenses, searching and
acquiring a contract to suppliers, direct materials, and potential stores.
Activity Description Immediate Predecessors
Time Duration (weeks)
A Create a business plan None 14B Secure Permits & Licenses A 3C Search for suppliers & potential stores A 4D Plant improvement B 1E Purchase & installation of equipments,
sanitation & office suppliesD 4
F Hire and train of employee E 2G Secure a contract with suppliers of direct
For the years ended 2007, 2008, & 20092007 2008 2009
SalesLess: Commission on ConsignmentNet SalesLess: Cost of Goods Sold (Schedule 1)Gross IncomeLess: Operating Expenses: Marketing Expense Supplies Expense Transportation Expense Utilities Expenses Taxes and Licenses Depreciation Expense Total Operating ExpenseOperating Income Before TaxLess: Income TaxNet IncomeNote: Finished Goods Inventory 2007 used as free samples
489,060.0024,570.00
464,490.00297,840.00166,650.00
39,100.0030,590.0030,000.0034,320.0026,020.00
12,060.00 172,090.00(5,440.00) - (5,440.00)
-3%
561,600.0023,400.00
538,200.00322,840.00215,360.00
26,400.0033,590.0033,000.0037,750.0026,020.00
12,060.00 168,820.0046,540.00 2,154.00 44,386.00
21%
1,123,200.0028,080.00
1,095,120.00682,610.00412,510.00
29,040.0036,950.0036,300.0041,530.0026,020.00
10,760.00 180,600.00231,910.0040,477.50
191,432.5046%
Schedule 1. Cost of Goods Sold Table:
2007 2008 2009Materials Used: Beginning Raw Materials Inventory Purchases Raw Materials Available for Use Less: Raw Materials Ending Inventory Cost of Materials UsedDirect LaborManufacturing OverheadCost of Goods ManufacturedAdd: Beginning Finished Goods InventoryGoods Available for SaleLess: Finished Goods InventoryCost of Goods Sold
2006 2007 2008Cost of Sales: Raw Materials Bottles & Cap Seal LabelsSub-totalDirect LaborExpenses:EquipmentUtilitiesMarketing ExpenseSupplies ExpenseTransportation ExpenseTaxes and LicensesTotal Cash Disbursement
Liabilities: Income Tax PayableTotal LiabilitiesOwner’s Equity: Owner’s Capital Net Income Owner’s DrawingTotal Owner’s EquityTotal Liabilities and Owner’s Equity
154,710.00-
6,770.00 1,300.00 162,780.00
43,840.0012,060.00
31,780.00 194,560.00
--
200,000.00(5,440.00)
-194,560.00194,560.00
168,200.0043,010.007,450.00
2,720.00 221,380.00
43,840.0024,120.00
19,720.00 241,100.00
2,154.002,154.00
194,560.0044,386.00
-238,946.00241,100.00
339,816.0086,010.0014,900.00
12,780.00 453,506.00
52,230.0034,880.00
17,350.00 470,856.00
40,477.5040,477.50
238,946.00191,432.50
-430,378.50470,856.00
6.4 Financial Analysis
6.4.1 Ratios
Ratios are useful tools of financial statement analysis because they summarize
data in a form easy to understand, interpret, and compare.
6.4.1.1 Liquidity
Since the company does not have any short term or long term liability, it is
definitely liquid. Its current assets is allotted mainly as working capital without being
burdened by any debt servicing (interest and principal)
Average net profit margin of the business for the 3-year period is 8% which is higher than the benchmark rate or the 360-day treasury bill rate which as of this date is around 7% p.a.
c. Return on Investment = Net Profit After Taxes / Capital
Grace and peace to you! We are Juan Anthony Roquelin G. Baun and Patrick Ryan de Dios, students of San Beda College Alabang. We are presently doing a feasibility study on a proposed product, a seasoned ketchup, as part of our curriculum as Business Management student major in Entrepreneurship. We would like to request for your cooperation in answering the following questions concerning the study. We are grateful for the time and effort you share with us. Thank you very much and God bless!
Sex: ○ Male ○ FemaleStatus: ○ Single ○ Married ○ Widower/widowAge: ○ 15-29 years old ○ 30-44 years old
○ 45-64 years old ○ 65 years old and aboveOccupation: ○ Student ○ Unemployed
○ Employed ○ Businessman/womanMonthly Family Income:
Directions: Read the questions carefully, and shade or check the circle that best fits your answer. Your answers will be strictly confidential.1. Do you use tomato ketchup in your food? ○ Yes ○ No2. Do you use liquid seasoning in your food?○ Yes ○ No3. How many bottles of tomato ketchup (325g), does your household buy per month?○ 1-3 bottles ○ 4-6 bottles ○ 7 bottles or more ○ None4. How many bottles of liquid seasoning (350ml), does your household buy per month?○ 1-3 bottles ○ 4-6 bottles ○ 7 bottles or more ○ None5. Where do you usually buy your tomato ketchup and liquid seasoning? ○ Grocery○ Marketplace ○ Sari-sari Store ○ Convenience Store ○ Other (Pls. specify): __________6. Have you tried any mix condiments? ○ Yes (proceed to no. 8) ○ No (proceed to no. 9)7. If yes, kindly write it in the space provided. __________________________8. Are you aware of any condiments that have the combination of tomato ketchup and seasoning in one package? ○ Yes (proceed to no. 10) ○ No (proceed to no. 11)9. If yes, kindly write the brand name of it in the space provided. __________________10. Do you want to avail this product, seasoned tomato ketchup? ○ Yes ○ No
Total Population, Household Population, and Number of HouseholdsTotal Population, Household Population and Number of Households by Province, City, Municipality and Barangay: as of May 1, 2000 (total population includes institutional population)===============================================================Province, City, Municipality Total Household Number ofand Barangay Population Population Households------------------------------------------------------------------------------------------------------------CITY OF LAS PIÑAS 1 472,780 470,154 97,962 Almanza Uno 35,684 35,478 7,500 Daniel Fajardo 9,411 9,411 1,871 Elias Aldana 11,097 11,097 2,295 Ilaya 6,377 6,377 1,464 Manuyo Uno 8,643 8,643 1,814 Pamplona Uno 17,415 17,331 3,642 Pulang Lupa Uno 30,891 30,891 6,418 Talon Uno 27,514 27,397 5,900 Zapote 17,925 17,853 3,777 Almanza Dos 33,548 33,461 7,195 B. F. International Village 72,768 71,794 14,378 Manuyo Dos 13,438 13,438 2,598 Pamplona Dos 10,379 10,314 2,083 Pamplona Tres 26,538 26,203 5,480 Pilar 21,544 21,523 4,394 Pulang Lupa Dos 23,301 23,301 4,879 Talon Dos 37,136 36,638 7,611 Talon Tres 24,076 24,021 5,110 Talon Kuatro 20,478 20,457 4,423 Talon Singko 24,617 24,526 5,130 -----------------------------------------------------------------------------------------------------------1. Created into a City pursuant to Republic Act No. 8251; ratified on March 26, 1997.2. In 1995, this barangay is not in the list of PSGC but it has a population count and was included in Sta. Ana. For 2000,the 1995 counts are excluded in Sta. Ana but are included in Pandacan.3. Residents relocated in another barangay.4. Created into a City pursuant to Republic Act No. 7854; ratified on February 4, 1995.5. Created into a barangay under City Ordinance No. 96-010 dated February 27, 1996; ratified on June 29, 1996; taken from barangay Pembo.6. Created into a City pursuant to Republic Act No. 7675 dated February 9, 1994; ratified on April 10, 1994.7. Created into a City pursuant to Republic Act No. 8223 dated November 6, 1996; ratified on December 7, 1996.
8. Created into a City pursuant to Republic Act No. 7926; ratified on March 8, 1995.9. Created into a City pursuant to Republic Act No. 8507; ratified on March 22, 1998.10. Created into a City pursuant to Republic Act No. 7829; ratified on January 21, 1995.11. Created into a barangay under City Ordinance No. 52 Series of 1996, ratified on March 15, 1997; taken from barangay Manggahan.12. Created into a City pursuant to Republic Act No. 8526; ratified on December 30,1998.13. Created into a barangay under City Ordinance 83-1997; ratified on June 8, 1997; taken from Barangay 183.14. Created into a barangay under City Ordinance No. SP 439 s. 96 dated Sept. 10, 1996, ratified on December 8, 1996; taken from barangay Pasong Putik Proper. a. Excludes counts in the areas disputed by City of Pasig and Cainta, Rizal.
See footnotes for barangays Dela Paz and Manggahan of City of Pasig.b. Excludes counts for barangays Post Proper Northside (1,475 persons) and Post Proper Southside(25,037 persons).
c. Disputed by the municipality of Taguig.d. Excludes counts in the area disputed by barangay Dela Paz of this city and barangay San Isidro of Cainta, Rizal, and in the area disputed by barangay Manggahan also of this city and barangay San Isidro of Cainta, Rizal.e. Includes counts in the areas disputed by City of Makati and Municipality of Taguig. See footnotes for barangays Post Proper Northside and Post Proper Southside of City of Makati.f. Excludes 6,550 persons residing in the part of the barangay disputed by barangay San Isidro, Cainta, Rizal.g. Excludes 12,439 persons residing in the part of the barangay disputed by barangay San Isidro, Cainta, Rizal.h. Excludes counts for barangays Post Proper Northside and Post Proper Southside disputed by City of Makati.
Source: www.census.gov.p
a. Basis of Growth Rate, Population and Households:Total Population, Number of Households, Average Household Size, Population Growth Rate and
Population Density by Region, Province and Highly Urbanized City: as of May 1, 2000
Region/ProvinceTotal
Population1/Number ofHouseholds
AverageHousehold
Size
Annual Growth RatePopulation
Density1990-1995 1995-2000 1990-2000
NATIONAL CAPITAL REGION 9,932,560 2,132,989 4.62 3.30 1.06 2.25 15,617
City of Las Piñas 472,780 97,962 4.80 6.37 2.93 4.75 11,392
City of Manila 1,581,082 333,547 4.70 0.62 -0.97 -0.13 41,282
City of Makati 444,867 98,225 4.50 1.25 -1.80 -0.18 14,878
City of Mandaluyong 278,474 59,682 4.61 2.75 -0.63 1.16 10,711
City of Marikina 391,170 80,160 4.86 2.68 1.96 2.34 10,056
City of Muntinlupa 379,310 78,016 4.75 7.01 -1.12 3.14 8,122
Pasay City 354,908 78,180 4.53 1.96 -2.97 -0.37 25,533
Pateros 57,407 12,029 4.75 1.37 0.81 1.11 5,520
Quezon City 2,173,831 480,624 4.49 3.33 1.92 2.67 13,080
San Juan 117,680 24,605 4.77 -0.40 -1.15 -0.75 11,315
Taguig 467,375 102,723 4.50 6.93 4.45 5.77 13,8691/ In 2000, population of disputed areas was reported in the next higher geographic level. For example, the population of Barangay A claimed by both Municipality A and Municipality B will be reflected in
the province.Source: www.census.gov.ph
Basis of Target Market:a. Age distribution (%) 1990 1995 2000
Children (0-14 years ) 39.6 38.4 37.0Working age (15-64 years ) 57.0 58.1 59.2Elderly (65 years and over ) 3.4 3.5 3.8
Source: www.census.gov.ph
b. Oct. '04 Jul. '05 Oct. '05Total 15 years oldand over (Th ) 53,569 54,583 54,797Labor force participation rate 66.5 64.6 64.8Employment rate 89.1 92.3 92.6Unemployment rate 10.9 7.7 7.4Underemployment rate 16.9 20.5 21.2
Source: www.census.gov.ph
c. Socio-economic RateClass A & B 15%Class C & D 65%Class E 20%
Source: www.manilastandardtoday.com
d. Do you want to avail this product, seasoned tomato ketchup?Yes 72%No 28%
Basis of Demand:a.
Daily per capita food basket derived from “all income group”
Source: www.fnri.dost.gov.phBasis of Supply:a. Estimated Rated Capacities of BOI- Registered Companies
Year 2000 Figures only include those that are granted incentives by the Board of Investments and exclude multinational companies such as Dole Philippines and Del Monte Philippines.
b. Total Philippine exports of sauces, mixes and preparations was valued at US$ 11.50 million in 2000, registering a modest average growth of 5% from exports of US$ 12.06 million in 1996.
And since the average growth of imported condiments demand is at 5%, let us say that that domestic average growth is also at 5%. So we added the imported condiments and domestic demand, it equals to 10%.
Source: www.intracen.org
c. Majority of the firms under the sauces, spices and other ethnic products sector are based in Metro Manila or the National Capital Region (NCR), (47%) (49 processors); Region IV(Southern Tagalog) (25%) (26 processors); Cordillera Autonomous Region (CAR) (6.7%)(7 processors), Region V (Bicol Region) (4.8%) (5 processors) and Region VI (WesternVisayas) (5.7%) (4 processors).
Source: www.intracen.org
d. Table 1. Total Population Distribution of Top Ten Cities/Municipalities:National Capital Region, 2000
Basis of Waste DisposalPlant growth-promoting oligosaccharides produced from tomato waste AbstractTomato juice waste was hydrolyzed with acid. Tomato juice waste (500g; wet weight) was heated with 0.5 N HCl (2.5 l) at 70 °C for 4 h. After neutralization, the growth-promoting extracts (300g; dry weight) in the plants were produced from the tomato waste. The acid extract significantly promoted the growth of cockscomb (Celosia argentea L.) and tomato (Lycopersicon esculentum L.) seedlings. We have recognized potent plant growth-promoting substances in the acid extract from tomato waste. The most effective components in the active fraction were almost all oligogalacturonic acids (DP 6–12). This paper is the first report that plant growth-promoting oligosaccharides can be directly produced from tomato juice waste. It is possible that the substances from the tomato waste can become useful plant growth regulators in the agriculture field in the future. The seeds were indicated as an edible oil source and tomato seed flake as a protein source.
CURRENT DAILY MINIMUM WAGE RATESNational Capital Region a/
Per Wage Order No. NCR-12b/ Effective 11 July 2006
(In pesos)
INDUSTRY/SECTOR
Basic Wage
ECOLAUnder Wage Order Nos. TOTAL
NCR-09 NCR-10
Non-Agriculture 300.00 30.00 20.00 350.00
Agriculture 263.00 30.00 20.00 313.00
Private Hospitals with bed capacity of 100 or less
263.00 30.00 20.00 313.00
Retail/Service Establishments employing 15 workers or less
263.00 30.00 20.00 313.00
Manufacturing Establishments regularly employing less than (10) workers
263.00 30.00 20.00 313.00
a/ Covers the cities of Caloocan, Las Piñas, Makati, Malabon, Mandaluyong, Manila, Marikina, Muntinlupa, Parañaque, Pasay, Pasig, Quezon, Taguig, and Valenzuela and the municipalities of Navotas, Pateros, and San Juan. b/ Granted wage increase of P25.00 per day to all minimum wage workers in the private sector. Issued on 23 June 2006 and published in the Philippine Daily Inquirer on June 26, 2006.
Business firm Address1. ACG FOODS ENTERPRISES FOODSTREET COMPD., ALABANG ZAPOTE
RD., Pamplona Tres, Las Piñas City2. AQUIMO'S STORE 432 RECEIVER ST.CAA, CAA Las Piñas City3. BAKERY PRODUCTS/SARI SARI STORE 1189 TRAMO PULANGLUPA I, Pulanglupa Uno
Las Piñas City4. BF RESORT'S RICE AND SARI-SARI STORE
L1,B1 GLORIA DIAZ ST., Pamplona Dos Las Piñas City
5. BONNITS SARI SARI STORE 21 GLADIOLA ST., Talon IV Las Piñas City6. BRYAN'S STORE PH5-B CHAPEL RD.GATCH.SUBD.MANUYO
II, Manuyo Dos Las Piñas City7. BUTOTOYS TAPSIHAN UNIT B COR NAGA RD, Pulanglupa Dos Las
Piñas City8. CECILE'S STORE B2 L5 RAFAEL ST. SAN VESCO CAA LPMM,
CAA Las Piñas City9. COMIDA CONVENIENT STORE CAA RD., TALON, Pulanglupa Dos Las Piñas
City10. CORAZON STORE REAL ST.,P'LUPA I, Pulanglupa Uno Las Piñas
City11. ELSA'S CANTEEN 391 REAL ST.TALON I, LAS PINAS CITY,
Talon I Las Piñas City12. EMMEL'S FASTFOOD J. CASIM COMP., Talon I Las Piñas City13. ERZA SARI SARI STORE B13 L10 GEN. VILLAMOR ST SOLDIERS
HILLS, Almanza Uno Las Piñas City14. FIVE SISTER STORE 1259 F. SANTOS AVE., Zapote Las Piñas City15. GROCERIA CORP. 36 BULACAN ST., Almanza Uno Las Piñas City16. GROCERIA CORP. 36 BULACAN ST., Talon II Las Piñas City17. GROCERIA CORP. 184 REAL ST., Pamplona Dos Las Piñas City18. ISING SARI-SARI 2 PALAWAN ST., CAA Las Piñas City19. J. HERUELA GROCERY L1 B6 ATIS ST GOLDEN ACRES SUBD, Talon
I Las Piñas City20. J&D VARIETY FASTFOOD CO. C/O LASPINAS COLLEGE, Pilar Village Las
Piñas City21. JAAN FOODS ENTERPRISES 84 MUNICH ST., BF International Las Piñas City22. JHS FOODS CAA RD. COR NAGA RD. SAN ANTONIO
VALLEY, Pulanglupa Dos Las Piñas City23. JMDJ FOOD VENTURES SM SOUTHMALL UPPER GND, , Almanza Uno,
Las Piñas City24. JOCA'S CONVENIENCE MART & BAKE SHOP
2225 L. BENNET ST. BFRV, Talon II Las Piñas City
25. JOHN AND GUY TAPSILOG 381 REAL ST,, Pulanglupa Uno Las Piñas City26. JOHNSON SARI-SARI STORE 18 , Medina Comp, Talon IV, Las Piñas City
27. JS MAEMAC SARI SARI STORE 2306 L. BENNET ST., Talon II Las Piñas City28. KANG KANG STORE 220 REAL ST., Elias Aldana Las Piñas City29. KAYLENE SARI SARI STORE L11 B1 TOPLAND AVE, Golden Gate Subd,
30. LUCKY TWIN STORE 5 BETHEL ST.AGRO 2 HOMES,, Talon V Las Piñas City
31. MAEIL GROCERY VILLANUEVA CMPD., Pamplona Tres Las Piñas City
32. MAKAJAY EATERY L25 B54 M.ALVAREZ AVE., Talon V Las Piñas City
33. MARIA GRACIA STORE ST. JUDE ST.,ST. JOSEPH SUBD.P-LUPA DOS, Pulanglupa Dos Las Piñas City
34. MARIZZ SARI-SARI STORE 678 PANAY ST., CAA Las Piñas City35. PANCITERIA, TAPSILOG ATBP. FOODSTREET, Pamplona Tres Las Piñas City36. PANSITERYA TAPSILOG AT IBA PA 399 AGUILAR CMPD., UNIT 2 D'HAN'S COM.
BLDG I, Talon I, Las Piñas City37. PANERO COVENIENCE STORE & SNACK BAR
B2 L1 M.ALVAREZ, METROCOR, Talon V Las Piñas City
38. PAULE'S FOOD PARK 8 MAIN AVE., Almanza Uno Las Piñas City39. R. CASTILLO STORE 210 REAL ST., Pamplona Dos Las Piñas City40. R. CERNIO STORE 182 SAGING ST., CAA, Las Piñas City41. R.S.E. FOOD REAL ST. (IN FRONT OF CITY HALL),
Pamplona Dos Las Piñas City42. RFC SUPERMARKET REAL ST, Pamplona Tres Las Piñas City43. ROMEROSA STORE B25 L12 A. BARCELON ST BFRV, Talon II, Las
Piñas City44. S & C FOODS REAL ST. COR. TIMES AVE., Pamplona Tres,
Las Piñas City45. SAFETY ZONE RESTAURANT 1120 REAL ST., Almanza Uno Las Piñas City46. SAN ISIDRO FLEA MARKET REAL ST., Talon I Las Piñas City47. SARI SARI STORE 1439 PAGKAKAISA ST., CAA Las Piñas City48. SARI SARI STORE 25 PATOLA ST. CAA, CAA Las Piñas City49. SARI SARI STORE B28 L14 ROSAL ST., Almanza Dos Las Piñas
City50. SARI SARI STORE 951 TRAMO ST.E ALDANA, Elias Aldana Las
Piñas City51. SARI SARI STORE W/CIG., & BEER T.S. CRUZ SUBD., Almanza Dos Las Piñas City52. SHIELA'S SARI-SARI STORE L29 B51 ABEL NOSCE ST, BF Resort Village,
Talon II, Las Piñas City53. SOPHIA ANDREI VARIETY STORE UNIT E&F SOLID GOLD BLDG, NAGA RD
COR GEMINI ST., Pulanglupa Dos, Las Piñas City
54. SPLATINO RESTAURANT, INC. L23-A B1 DAHLIA DULO COR. EVERLASTING ST, TS CRUZ, Almanza Dos, Las Piñas City
55. TORTOUISE MART 3 AGUHO RD, Pilar Village, Las Piñas City56. TWO BROTHERS STORE B18 L20 BLESSIGN ST. CAMELLA HOMES
CLASS, Pilar Village Las Piñas City57. VERGONVILLE CONV.STORE 47 A, Pulanglupa Dos Las Piñas City58. VHMR FOOD ENTERPRISES-DEXTER'S PIZZA
1. www.census.gov.ph2. www.intracen.org3. www.dole.gov.ph4. www.manilastandardtoday.com5. www.fnri.dost.gov.ph6. www.bps.dti.gov.ph7. www.sciencedirect.com8. A Business Planning Manual by Jorge H. Cuyugan9. Managerial Accounting by Garrison Noreen10. Advanced Accounting Part 1 (2005 Edition) by Gloria J. Tolentino-Baysa and Ma. Concepcion Yamat Lupisan11. Small Business (Entrepreneurship and Beyond) by Timothy S. Hatten12. Nego-skwela (Skill-Power Institute)