FINAL
Brailliant Printing Solutions
A Feasibility Study Presented to the Faculty of School of Accountancy and Business
Asia Pacific College
In Partial Fulfilment of the course requirement in
Management Accounting 3
Submitted by:
Butuan, Kriziana Mae F.
Calapano, Ma. Rosellyn A.
Del Mundo, Giah Davyn G.
Verzosa, Maria Levy I.
Submitted to:
Mr. Rosalino G. Fontanosa
April 15, 2015
Table of Content
EXECUTIVE SUMMARY 6
I. BUSINESS DESCRIPTION AND OBJECTIVES 10
A. Business Description 10
B. Business Objectives 12
II. MARKETING FEASIBILITY 14
A. Service Description 14
1. BAFF Matrix 15
2. NSP-P-USP 16
3. Service Specification 17
B. Target Market 18
1. Description and Justification 18
2. Industry Analysis 20
3. Demand Analysis 22
C. Trade Requirements 25
D. Marketing Objectives and Strategies 27
1. Pre-operating 27
2. Operating 27
3. GANTTChart 31
E. Volume Sales Projections 32
III. MANAGEMENT FEASIBILITY 35
A. Manpower and Skills Requirement 35
B. Organizational Chart 39
IV. TECHNICAL FEASIBILITY 40
A. Location and Size 40
B. Service Process 43
1. Process Description 43
2. Process Flowchart 45
3. Estimated Operating Capacity 46
4. GANTT Chart 47
C. Capital Expenditures, Material Requirements, Sources and Estimated Cost 49
1. Store Equipment 49
2. Office Equipment 49
3. Furniture and Fixtures 50
4. Leasehold Improvements 50
5. Office Supplies 50
6. Materials Inventory 51
D. Direct Labor Requirements, Utilities, Waste Management 51
V. FINANCIAL FEASIBILITY 52
A. Total Projected Cost 52
1. Capital Expenditures 52
2. Pre-Operating Cost 52
3. Initial Working Capital 53
B. Financial Assumptions 53
1. Statement of Financial Position 53
2. Statement of Income 54
C. Financial Statements 56
1. Pre-operating Statement of Financial Position 56
2. Pre-operating Statement of Cash Flows 57
3. Statement of Financial Position 58
4. Statement of Income 60
5. Statement of Cash Flow 61
D. Financial Ratios and Analysis 63
1. Liquidity 63
2. Profitability 63
3. Stability 64
E.
A Feasibility Study Presented to the Faculty of School of Accountancy and Business
Asia Pacific College
In Partial Fulfilment of the course requirement in
Management Accounting 3
Submitted by:
Butuan, Kriziana Mae F.
Calapano, Ma. Rosellyn A.
Del Mundo, Giah Davyn G.
Verzosa, Maria Levy I.
Submitted to:
Mr. Rosalino G. Fontanosa
April 15, 2015
Table of Content
EXECUTIVE SUMMARY 6
I. BUSINESS DESCRIPTION AND OBJECTIVES 10
A. Business Description 10
B. Business Objectives 12
II. MARKETING FEASIBILITY 14
A. Service Description 14
1. BAFF Matrix 15
2. NSP-P-USP 16
3. Service Specification 17
B. Target Market 18
1. Description and Justification 18
2. Industry Analysis 20
3. Demand Analysis 22
C. Trade Requirements 25
D. Marketing Objectives and Strategies 27
1. Pre-operating 27
2. Operating 27
3. GANTTChart 31
E. Volume Sales Projections 32
III. MANAGEMENT FEASIBILITY 35
A. Manpower and Skills Requirement 35
B. Organizational Chart 39
IV. TECHNICAL FEASIBILITY 40
A. Location and Size 40
B. Service Process 43
1. Process Description 43
2. Process Flowchart 45
3. Estimated Operating Capacity 46
4. GANTT Chart 47
C. Capital Expenditures, Material Requirements, Sources and Estimated Cost 49
1. Store Equipment 49
2. Office Equipment 49
3. Furniture and Fixtures 50
4. Leasehold Improvements 50
5. Office Supplies 50
6. Materials Inventory 51
D. Direct Labor Requirements, Utilities, Waste Management 51
V. FINANCIAL FEASIBILITY 52
A. Total Projected Cost 52
1. Capital Expenditures 52
2. Pre-Operating Cost 52
3. Initial Working Capital 53
B. Financial Assumptions 53
1. Statement of Financial Position 53
2. Statement of Income 54
C. Financial Statements 56
1. Pre-operating Statement of Financial Position 56
2. Pre-operating Statement of Cash Flows 57
3. Statement of Financial Position 58
4. Statement of Income 60
5. Statement of Cash Flow 61
D. Financial Ratios and Analysis 63
1. Liquidity 63
2. Profitability 63
3. Stability 64
E.
References: Malayan Insurance Company. (2014). Business Protect [Brochure]. Manila, Binondo. Patricia Aurora M. Cruz. (2013, Feb 10). Braille Accessibility Still Limited. Retrieved from Vera Files. Website: http://pwdfiles.verafiles.org/Braille-accessibility-still-limited/ Congress of the Philippines EDP Web Team. (2014). About Manila. Retrieved from City of Manila’s Official Website. Website: http://manila.gov.ph/government/ Nations Online Org. OLX Philippines. (2015). Afinabot Reprap Prusa 3D Printer. Retrieved from OLX ph. Website: http://www.olx.ph/index.php/classifieds+directory/q/afinibot+3D+printer Index Braille (2014) K. S. Kang, J. W. Davenport, J. Glimm, D. E. Keyes, M. McGuigan.(2009). Linear Augmented Slater-Type Orbital Method for Free Standing Clusters. Journal of Computational Chemistry 30 :1185–1193.