- Published: November 14, 2021
- Updated: November 14, 2021
- University / College: University of Reading
- Language: English
- Downloads: 40
CHAPTER I
INTRODUCTION
Description of the Project
Kalabasalollipop is the newest lollipop that we have made for this year and available for everybody who want to have experience from our lollipop. Squash are widely grown for commercial use, and are used both in food and recreation. Lollipop is one of the most favorite candy of children and which is attract to many children especially if it has a vitamin contain which is from the squash, we decided to innovate or take a unique flavor which is not already in the market. This lollipop is not for children only it is also available for teenager and for the parents it can tell by its bright color that it’s going to be good for you. Not only squash loaded with vitamin A and antioxidant carotenoids, particularly alpha and beta-carotenes, it’s a good source of vitamins C, K, and E, and lots of minerals, including magnesium, potassium, and iron. It is one of the very low calorie vegetables. 100 g fruit provides just 26 calories and contains no saturated fats or cholesterol; however, it is rich in dietary fiber, anti-oxidants, minerals, vitamins. The vegetable is one of the food items recommended by dieticians in cholesterol controlling and weight reduction programs. Squash is one of those vegetables that is almost emblematic of fall – it makes us think of harvest, of holidays, of frost, of lengthening nights and the oncoming winter. And yet, the only way it usually gets to the table is in a store-bought pie, or perhaps a can of pie filling that goes in a pie we made ourselves. But squash can be so much more — and since squash keeps for 6 months whole or for years in a can, it can be a year-round addition to our diet.
Brief History
Squash is believed to have originated in the ancient Americas. These early squash were not the traditional round orange upright Jack-O-Lantern fruit we think of today when you hear the word squash. When the air gets a little brisk and the leaves are turning orange, you can almost be certain there will be pumpkins and winter squashes in abundance in North America. They used the sweet flesh in numerous ways: roasted, baked, parched, boiled and dried. They ate squash seeds and also used them as a medicine. The blossoms were added to stews. Dried squash could be stored and ground into flour.
Squash is the one of the vegetables which is commonly use here in the Philippines as main dish we use this in pakbet, ginataangkalabasa, halayangkalabasa, and etc,. Nowadays, Filipinos are being exposed to a lot of information about health issues, cooking shows, new lifestyle, and other trends that will benefit them for their daily living. The kalabasa lollipop is the newest lollipop in the market it contains lots of vitamins which the parents love as alternative vitamins to their children. Even the lollipop is already existing in the market we have to make sure that our lollipop have a good quality and it contain a lots of vitamins which is good to our body and to patronized of many people as their preferred candy.
The Importance of Project
The feasibility helps us how to determine the viability of a business venture in a specific area or sector of business. This is the process that will identify any possible problems that might occur between the acceptance of the product with the consumer and how profitable the business venture might be. A Feasibility study is very important for a business. It makes an analysis of all the aspects of a business. The external factors influencing it and also the internal factors. It also analyzes all the costs associated with the project and how the material would be sourced. On the other hand, it will also make an estimate of how much sales are to be expected and what profits would the project make. If the results of the feasibility study are favorable, it is logical to proceed with it. Whereas on the other hand, if the results are not favorable, no businessman will take a risk on it. Just because a business has a great and needed product for a region, does not necessarily make it a good business opportunity. Not all ideas that make sense are great business opportunities. Like selling water in a desert, since there is a shortage of water, it sounds like a great idea. But since there is very little water present, there is not a population that sustains a living there and sales would not exceed the cost of importing the water to the arid region, this is not a good and viable business venture. What can be learned from a feasibility study can better help a business and a project manager deciding if the business venture will be profitable. In the study, the logistics of the business should be determined.
Business personality
Name of the Company
The proponents decided to go with name K-Pop Food Company with an aim specializing in making a lollipop made of squash. The name of the company which is K-Pop is a pun of the word Kalabasa and Lollipop. The name of the product that will be offer is Kalabasa Lollipop. Product logo
Figure 1
Company Logo
Figure 2
Location
The location of the proposed business is in the City of Mandaluyong, addressed at 222 Shaw Boulevard Corner A. Bonifacio St., Barangay HagdangBatoItaas, City of Mandaluyong. The purpose of the business is to get the buying behavior and to introduce a unique flavored lollipop for the children and the general public who wish to avail the product. The location of the office and facilities of the business is surrounded by many barangays. The City of Mandaluyong is one of the cities and municipalities that comprise Metro Manila in the Philippines. Located at the approximate geographical centre of Metro Manila, it is bordered on the west by the country’s capital, Manila, to the north by San Juan City, to the east by Quezon City and Pasig City, and by Makati City to the south. It is “ Metro Manila’s Heart”, and the “ Shopping Mall Capital of the Philippines” thus the proponents chose to put the company location at this City. Map Site
Ownership
Table 1
Proponents Names and Addresses
Name
Address
Flores, Catherine V.
G1 3F California Garden Square DM Guevarra St. Mandaluyong City Potenciando, Glory Mae V.
122 7th St. Punta, Sta. Ana Manila
Tolosa, Albert R.
29 Pinatubo St. Brgy. Ilaya, Mandaluyong City
Villanueva, Mistica V.
Blk32 Lt7 Monterra Homes Subd. Bucandala V, Imus Cavite
Ygar, Mendy M.
5C-28 Women’s Club St. Galas Quezon City
The table above shows the name of proponents of the proposed business and their addresses. The proposed venture named as “ K-Pop Food Company” will be a Partnership form of organization. The operation of the business will be adopted according to the Partnership Code of the Philippines, and the business will be registered in the Securities and Exchange Commission, Department of Trade and Industry, Bureau of Internal Revenue, and other government agencies necessary to the establishment of the legal personality of the proposed project. A partnership is a strategic alliance or relationship between two or more people. Successful partnerships are often based on trust, equality, and mutual understanding and obligations. Partnerships can be formal, where each party’s roles and obligations are spelled out in a written agreement, or informal, where the roles and obligations are assumed or agreed to verbally. The reason why partnership is chosen by the researchers as the form of organization because it can reduce costs and improve customer service. They can save money through the sharing of facilities, personnel, and office equipment. Partnerships can also be used for cooperative projects such as restoration or maintenance of historic facilities. They may also include services such as complete operation of a visitor’s center.
Objectives
The aim of the business is that it will manufacture nutritious kalabasa lollipop that consumers will soon patronize. It also aims to have a competitive edge among other candy manufacturers that are existing in the market. The objective of the study is to determine if the manufacturing of
kalabasa lollipop will sell out to consumers. For the long range objectives of this project, the researchers visualized the firm of expanding its distribution channel and be known in the world of business.
Capitalization
The figures below show the total project cost, detailed organization cost and detailed working capital of the proposed business.
K-POP COMPANY
Initial Project Cost
Initial Cash Outlay
Pre-Operating Expenses
Legal Requirements
DTI 800. 00
BIR 900. 00
SEC (1/5 of 1% of the capital) 5, 000. 00
Mayor’s Permit
(BFAD, Sanitary Permit, Fire Insp.) 7, 800. 00
Allowance 500. 0015, 000. 00
Connection of
Electricity 3, 000. 00
Water 1, 000. 00
Communication1, 500. 00
Advertising 20, 000. 0040, 500. 00
Machineries &Equipment, and Kitchen Tools104, 000. 00
Furniture & Fixtures 37, 650. 00
Rental Deposit 20, 000. 00
Delivery Equipment200, 000. 00
Store Supplies 6, 000. 00
Office Supplies 2, 500. 00
Working Capital (for one week)
Salaries 9, 560. 00
Materials 19, 500. 00
Some Operating Expenses 5, 000. 00
Total444, 710. 00
Initial Cash on Hand1, 055, 290. 00
Sources of Financing
The investments of the proponents will come from their very supportive family and upon their own resourcefulness. Ms. Flores and Mr. Tolosa’s contributions will come from their bank savings. Ms. Potenciando’s contributions will come from her own savings. Ms. Villanueva and Ms. Ygar’s capital will come from the income of their family business.
Gantt Chart of Activities
CHAPTER II
MARKETING ASPECT
The proposed business belongs to the food manufacturing business. The company will offer a product known as kalabasa lollipop, which has a unique flavor compare to other existing candies. The proponents chose this particular side of the industry because of the basic assumption that there is always a necessity or demand for food. The proposed business will introduce kalabasa lollipop that are cheaper, and of higher quality. The more important consideration in marketing kalabasa lollipop is the growing health-consciousness among Filipinos, especially the growing children. Squash are essentially part of a “ healthy” cluster of food ingredients common to Filipino diet staples. And with the enhancement of squash flavor lollipop, a simple candy will be more made even tastier. The proposed business will provide an alternative solution to those children who do not eat squash. It does not only satisfy their enjoyment but also this product will benefit the children because this simple candy contains an extraordinary nutrients such as carotenoids and flavonoids which can provide protection from cancer. Many candy products has been growing nowadays without even thinking the welfare of their consumers especially the children whose from the start were not aware of what will be the result of eating such. That is why we came up to this proposed idea of making a kalabasa lollipop to ensure the satisfaction of our consumer.
Target Market
The target market of the product will be the children. However, the proposed business will not only limit its market to the children because regardless the age, candy is a necessity. The proposed business is also for the children to get nutrients even in candies. Consumers from other locations can also buy the product from groceries, supermarkets, and retailers that wish to distribute or sell the product to other individuals.
Demand Analysis
Companies use market demand analysis to understand how much consumer demand exists for a product or service. This analysis helps companies to determine if they can successfully enter a market and generate profits. As an essential part of project formulation and appraisal, market and demand analysis is vital so that capacity and facility location can be planned and implemented in line with the market requirements.
Historical Demand
To estimate the demand the proponents made use of target market’s historical and projected population as basis.
The table below shows the historical population in past five years of Mandaluyong City.
Table 1
Historical Population of Mandaluyong City
YEAR
POPULATION
2008
317, 719
2009
323, 209
2010
328, 699
2011
334, 189
2012
339, 679
The above table shows the increase in the population of Mandaluyong every year by 1. 67%, since NSO has only year 2010 that has 328, 699 population updated data, the group considered its growth rate which is 1. 67% to get the increase on the succeeding years. In order to project the population for 20011 to 2012, the group considered the annual growth rate which is 1. 67%. Source: National Statistic Office, Republic of the Philippines.
The table below shows the Estimated Projected Population of Mandaluyong City. Table 2
Estimated Projected Population
YEAR
Average Annual Increase
POPULATION
2013
1. 67%
345, 169
2014
1. 67%
350, 659
2015
1. 67%
356, 149
2016
1. 67%
361, 639
2017
1. 67%
367, 129
2018
1. 67%
372, 619
The above table show the estimated projected population based on the annual
population growth rate which is 1. 67%. This figures came from multiplying the average annual increase to the 2012 population and then add it on the data 339, 679 to get 2013 population. Same process was done to the year 2014 up to 2018.
The table below shows the projected demand based on projected population and survey questions answered by respondents.
Table 3
Projected Demand
Year
Population
Projected Demand
2013
345, 169
202, 960
2014
350, 659
206, 188
2015
356, 149
209, 416
2016
361, 639
212, 644
2017
367, 129
215, 872
2018
372, 619
219, 100
Source: Answered survey of the respondents, IlayaBarangka Integrated School
Mandaluyong City The demand indicated in the table above was based on the assumption demand equal to the population multiplied by the percentage of respondents who are “ Willing to taste squash-flavoured lollipop” then the percentage of respondents who have “ Not heard of taste squash-flavoured lollipop, since it is not yet existing in the market ”. Projected demand was estimated by multiplying the projected population by 70% as the people who “ have not heard” of which 84% are “ willing to try”.
Where:
*Current population345, 169
*Percentage of respondents
Who are “ willing to taste squash- flavoured lollipop”. 84% *Percentage of respondents who “ have not
heard of squash-flavoured lollipop”. 70%
Supply Analysis
A detailed review of the inputs and outputs of a process that is employed to assess how the available quantity of a product is affected by changes in demand, input factors and production techniques. Supply analysis is often used to make key policy decisions by manufacturing business managers since it gives them insight into how shifts in production are likely to influence market supply.
Table 4
Projected Supply of Competitors
Year
Star Pops
Frooty Pops
Total
2013
71, 056
64, 627
135, 683
2014
72, 243
65, 707
137, 950
2015
73, 450
66, 805
140, 255
2016
74, 677
67, 921
142, 598
2017
75, 925
69, 056
144, 981
2018
77, 193
70, 210
147, 403
The above table shows the projected supply of the two considered direct competitors of kalabasa lollipop which are the Universal Robina Corporation Star pops and Columbia’s Frooty Pops.
Note: *The competitors projected supplies are sale of packs annually*
The proponents projected the supply of competitors by getting the estimated annual sale of bottles to each of the competitors’ merchandiser. For the Universal Robina Corporation Star pops its annual sale of packs is 68, 740 for the year 2011 that includes three other different stores that they are supplying. For Columbia’s Frooty Pops, its annual sale of packs is 62, 520 for the year 2011 that includes two other different stores that they are supplying. To get the projected supply of each competitors for succeeding
years, the group considered the population growth rate which is 1. 67%. The year 2011 sale and multiplied by 1. 67%. The increase in the supply is based on the percentage increase in the population growth. Both competitors are supplying to other different stores that are located in Mandaluyong City.
Demand-Supply Analysis
Table 5
Demand and Supply Analysis
Year
Demand
Supply
Unfilled Demand
Projected Sales
Market Share
2013
202, 960
135, 683
67, 277
54, 000
26. 64%
2014
206, 188
137, 950
68, 238
57, 600
27. 94%
2015
209, 416
140, 255
69, 161
61, 200
29. 22%
2016
212, 644
142, 598
70, 046
64, 800
30. 47%
2017
215, 872
144, 981
70, 891
68, 400
31. 69%
2018
219, 100
147, 403
71, 697
72, 000
32. 86%
The table above shows the Demand and Supply Analysis
*Assumption: Maximum of 200 packs of Kalabasa Lollipop per day.
The projected sales were based on the capacity of the business to supply the number of demand. Since the business has a maximum capacity to produce 200 packs of kalabasa lollipop, a day multiplied by the number of working days a year which is 360, the maximum projected sales for a year is 72, 000 packs of kalabasalollipo. Since the business is new in the market, the proponents assumed to supply only 75% of the maximum projected sales for the first year, 80% on the second year, 85% on the third year, 90% on the fourth year, 95% on the fifth and 100% on the last year. The unfilled demand was computed
from the difference between demand and supply. The Market Share was computed by dividing the annual projected sales over the total demand multiplied by 100
Marketing Program
Product
The Kalabasa Lollipop has a unique taste and its flavor is more pronounced and enhanced. It will then add to a local traditional food of lollipop that the children are most likely where squash is a main ingredient. The brand Kalabasa Lollipop was chosen by the proponents for the proposed product since the product is kalabasa lollipop, it is very simple word yet capturing and can be easily remembered by connecting it to squash and lollipop. It is important to considered the packaging and labeling design of the product to ensure that the product will be appealing, capturing and benefits its consumers. The package design of a certain product greatly affects its marketability. There are a lot of means to package a product: plastic containers, and wrappers, paper wraps, and so on. Packaging serves as the protection of its content from spoilage, exposure to other elements like bacteria, molds, dirt and other matters that can affect the quality of the product. Another purpose of packaging is for the storage of its content, especially for the sake of the consumers, on how they will store the product for future consumption. Since the proposed business will be into the manufacturing of squash lollipop, it is important to consider how the product will maintain its freshness and quality for a longer period of time.
Price
Kalabasa that are in the market nowadays are affordable. Consumers still have demand for vitamins that they get from lollipop made from squash. Producing kalabasa lollipop can have a big advantage on the price compared to its competitors. The price is a little bit higher than its competitor because of its added flavor which is squash. After conducting interview and price checking of the raw materials, equipment, labor, water, etc., the proponents were able to compute the market price of the product. In the projection of the annual cost of raw materials, the group considered a 200% mark-up and 2% average inflation rate, which will directly increase the price of the
product every year. To deal with the difficulty on how the product is availed, the group came up with a decision that the basis in availing the product is by pack, each pack of kalabasa lollipop has a standard size of 250 grams per pack.
Table 7
K-POP Market Price
Product
Market Price
Product Cost
Mark-Up
K-POP
P 35. 00
P 17. 50
200%
The table above shows the computed price of kalabasa lollipop.
The market price was computed by multiplying the product cost by 200% mark-up. The Product Cost was computed as follows:
Table 8
Product Cost
Unit
Quantity
Unit Price
Amount
Squash
grams
4
P 0. 3125
P 1. 25
Sugar
grams
12. 5
P 0. 06
P 7. 50
Cream of Tartar
tsp
3
P 0. 75
P 2. 25
Lollipop Stick
pc.
20
P 0. 1625
P 3. 25
Wrapper
pc.
20
P 0. 1625
P 3. 25
Total
P 17. 50
Table 9
Competitors’ Price
Frooty Pops
Starpops
Distributor
Columbia’s
Universal Robina Corp.
Price
P 25. 00
P 25. 00
Net weight
188g/pack
210g/pack
The table above shows the Competitors’ Price
The table below shows the projection in the increase in price and sales of the proposed business based on the assumption of 2% increase in price and the percentage capacity of candies to produce the product per year and for succeeding years.
Table 10
Projected Sale 2013
Product
Price per pack
Average daily sales
Average Monthly Sales
Average Annual Sales
Total Sales w/ Vat
Kalabasa Lollipop
P 35. 00
200
4, 000. 00
48, 000
1, 680, 000
The table above shows the total projected sale for the first year operation of the proposed business, since the business assumed to supply 80% of its maximum capacity to produce kalabasa lollipop, the total projected sales will be P 1, 680, 000. 00. The total sales was computed by multiplying the price per pack of kalabasa lollipop to its average annual sales. Table 11
Projected Sale 2014
Product
Price per pack
Average daily sales
Average Monthly Sales
Average Annual Sales
Total Sales w/ Vat
Kalabasa Lollipop
P35. 70
212. 50
4, 250. 00
51, 000. 00
P1, 820, 700
The table above shows the total projected sale for the second year operation of the proposed business, since the business is in the second year it assumed to supply 85% of its maximum capacity to produce kalabasa lollipop , the total projected sale will be P 1, 820, 700. 00. The increase in price was based on the assumption of 2% increase in price annually. Table 12
Projected Sale 2015
Product
Price per pack
Average daily sales
Average Monthly Sales
Average Annual Sales
Total Sales w/ Vat
SUNMATO
P 36. 41
225
4, 500
54, 000
P1, 966, 140
The table above shows the total projected sale for the third year operation of the proposed business, since the business is in the third year it assumed to supply 90% of its maximum capacity to produce kalabasa lollipop. The total projected sale will be P 1, 966, 140. The increase in price was based on the assumption of 2% increase in price annually. Table 13
Projected Sale 2016
Product
Price per pack
Average daily sales
Average Monthly Sales
Average Annual Sales
Total Sales w/ Vat
Kalabasa Lollipop
P 37. 14
237. 50
4, 750
57, 000
P2, 116, 980
The table above shows the total projected sales for the fourth year operation of the proposed business, since the business is in the fourth year it assumed to supply 95% of its maximum capacity to produce kalasaba lollipop. The total projected sale will be P2, 116, 980. The increase in price was based on the assumption of 2% increase in price annually. Table 14
Projected Sale 2017
Product
Price per pack
Average daily sales
Average Monthly Sales
Average Annual Sales
Total Sales w/ Vat
Kalabasa Lollipop
P 37. 88
250
5, 000
60, 000
P2, 272, 800
The table above shows the total projected sale for the fifth year operation of the proposed business, since the business is in the fifth year it is assumed to supply its maximum capacity which is 100% or 200 packs of kalabasa lollipop. The total projected sales will be P 2, 272, 800. The increase in price was based on the assumption of 2% increase in price annually.
Place
Channels of distribution
Location for setting up a lollipop manufacturing plant has imperial implications on fixed costs, operational costs and procedures. In food manufacturing industry, it is important to identify what business establishment, will serve as a link from the producer to the end users. There are many ways to distribute a certain product to consumers, it can be through the retailers, groceries, supermarkets, or even by direct selling the product to the consumers. The channels of distribution will serve as path in which the product is taken from the time it was produced to the point that it will be purchased. In addition, a location should be chosen from where business operations like production and distribution can be performed quickly with low operational cost. In distributing the product, it will be more convenient for the business to deliver the product to retailers such as grocery stores, supermarkets, and specialty stores. The location of the business is an advantage for the reason that it is located in the City of Mandaluyong, Acacia Lane, which is accessible to most cities and other municipalities in the Metro Manila area.
Distribution Process
Consumers or end users can buy the product from retailers, such as grocery stores and specialty stores, in which the business will deliver the products to this establishments. Consumers within the vicinity of the location can also buy directly in the location of the business. The distribution process will start from the business location where the product will undergo the manufacturing process, and to be delivered to the establishments who wish to sell the product.
Promotion
Marketing and promotional activities will be critical in the success of any newly introduced kalabasa lollipop brand; however, it takes years to establish brand equity which is highly dependent on electronic media and a continuous and persistent follow-up media campaign. Television and Radio have the most in depth penetration in the consumer market and companies
usually use these two electronic mediums for the promotion of their products; however these are also high cost options for product promotion and a new business entrepreneur will be constrained to afford this cost. The product will have an interesting packaging that includes recipes with the product as the main featured ingredient. The business is at its initial stage of the operation and it is working under a limited budget but the partners are aware of the importance advertising and promotion plays in business that is why we allotted a considerable amount of money to these activities.
CHAPTER III
TECHNICAL ASPECT
Product Description
The proposed business will be in line with food manufacturing wherein the company will locally produce Kalabasa Lollipop. Lollipop is one of the most favorite candy of children and which may attract children especially if it has a vitamin contain which is from the squash, the proponents decided to innovate or take a unique flavor which is not available in the market. The proposed business will provide an alternative solution to those children who do not eat squash. It does not only satisfy their enjoyment but also this product will benefit the children because this simple candy contains extraordinary nutrients such as carotenoids and flavonoids which can provide protection from cancer. Properties of the Product
Kalabasa Lollipop is made up of mashed squash that will provide an alternative solution to those children who do not eat squash. It does not only satisfy their enjoyment but also this product will benefit the children because this simple candy contains extraordinary nutrients such as carotenoids and flavonoids which can provide protection from cancer.
Compared to other existing lollipops, kalabasa lollipop is a brilliant source of vitamin C and a very good source of magnesium, vitamin A. It is also abundant in potassium, providing 345. 60 milligrams per serving. Potassium is a key electrolyte in the balance of fluids and also provides muscle energy. Process
Manufacturing Process Flowchart
The flowchart will show the process of manufacturing KALABASA LOLLIPOP. Manufacturing Process Flowchart
Description of the Process
The product will definitely be all natural, organic, and additive free. The following will be the ingredients in the production of Kalabasa Lollipop: Mashed squash
Sugar
Cream of tartar
Water
The following are the procedures to be follow.
1. Hand-picked and wash squash.
After the squash has been delivered, it should be hand-picked to ensure that the squash that will be used in producing kalabasa lollipop are not damage. The chosen squash should be washed properly. 2. Peelingand slicing of the squash.
After peeling the squash, slice it into pieces so that it can be easily mashed after boiling. 3. Placing the squash into a crockpot and simmer it until it gets soft. The sliced squash should be put into a crockpot with water and then simmer it for a couple of minutes until it gets soft and ready to mash. 4. Set the table and prepare the things and the ingredients needed. All the things and ingredients needed must put on a clean table for orderliness. 5. Combine the ingredients, wait until it cooks and put it into the molds. Combine the sugar, mashed squash, milk and water in a crockpot over medium-high heat. Stir until the sugar dissolves, then brush down the sides of the pan with a wet pastry brush. . Allow to boil, without stirring, until candy gets the desired texture. When caramelized, remove from heat. Prepare the molds by spraying them with nonstick cooking spray and inserting lollipop sticks into the molds. 6. Cooling and removing from molds.
Spoon the candy into the mold cavities, making sure to cover the back of the stick. Allow cooling completely and remove once hardened.
7. Packaging
A plastic pack will be used as a packaging of the kalabasa lollipop. The vacuum sealer will ensure that all the air content will be removed from the pack, and it will maintain the quality of the lollipop. 8. Distribution
Before delivering the finished lollipops, it should be inspected to avoid any damage.
Production Processes and Controls
K- Pop Company will carry out production processes and control from receiving the raw materials and supplies to the extent of the machines &equipments and kitchen tools to be use in producing Kalabasa lolliop to ensure that the product will be process and produce with qualityand control measures. All operations in the receiving, inspecting, transporting, segregating, preparing, manufacturing, packaging, and storing of food should be conducted in accordance with adequate sanitation principles. There shall be appropriate quality control operations procedures to ensure that food is suitable for human consumption and that food-packaging materials are safe and suitable. All reasonable precautions should be taken to ensure that production processes do not contribute contamination from any source. All food that has become contaminated to the extent that it is adulterated within the meaning of the act shall be rejected, or if permissible, treated or reprocessed to eliminate the contamination. To prevent problems, which could affect consumer safety or satisfaction, each line must be under control. Hazard and root cause analyses must be used to specify control measures: Critical Control Points (CCPs) for food safety and Control Points (CPs) for consistency. Raw Materials and Other Ingredients
There shall be procedures and work instructions for the sanitary handling of raw materials and other ingredients. Raw materials and other ingredients shall be inspected and either segregated or otherwise properly handled to ascertain that they are clean and suitable for processing into food. Raw materials shall be stored under conditions that will protect against contamination and minimize deterioration. Containers and carriers of raw materials shall be inspected on receipt to ensure that their condition has
not contributed to the contamination or deterioration of food. Raw materials and other ingredients shall either not contain levels of microorganisms that may produce food poisoning or other disease in humans, or they shall be pasteurized or otherwise treated during manufacturing operations so that they no longer contain levels that would cause the product to be adulterated within the meaning of the act. Compliance with this requirement shall be verified by any effective means, including purchasing raw materials and other ingredients under a supplier’s guarantee or certification. Rework items shall be held in bulk, or in containers designed and constructed so as to protect against contamination and shall be held in a manner that will prevent the food from becoming contaminated within the meaning of the act. Material scheduled for reprocessing shall be identified as such. Manufacturing Operations
Procedures and work instructions shall be established for the sanitary handling and maintenance of machines & equipment and kitchen tools for manufacturing operations. Machines & equipment and kitchen tools and finished food containers shall be maintained in a sanitary condition through appropriate cleaning and sanitizing. Where appropriate, machines & equipment shall be taken apart for thorough cleaning. Food that can support the rapid growth of undesirable microorganisms, particularly those of public health significance, shall be handled in a specified manner that prevents the food from becoming contaminated within the meaning of the act. Work-in-process shall be handled in a manner that protects against contamination. Finished food should not be handled together with raw materials, other ingredients, or refuse in a receiving, loading, or shipping area if that handling could result in contaminated food. Food transported by conveyor shall be protected against contamination. Sieves, traps, magnets, electronic metal detectors, and other suitable means should be used to protect against the inclusion of metal or other extraneous material in food. Glass, foreign matter should likewise be prevented from contaminating food by exclusion of the use of breakable glass as processing machines & equipment, sampling containers, laboratory glassware, etc. in production areas. If use of breakable glass in production areas cannot be avoided, as in the case where packaging material is glass, there should be a procedure on how to deal with broken glass in
food. Food, raw materials, and other ingredients that are adulterated/ contaminated within the meaning of the act shall be disposed of in a manner that protects against the contamination of other food. Adulterated/ Contaminated food opted to be reconditioned shall be reprocessed using a method proven to be effective and shall be tested as non-adulterated or non- contaminated within the meaning of the act, before being incorporated into other food. Physical protection of food from contaminants that may drip, drain, or be drawn into the food during operations like washing, peeling, trimming, etc. shall be done properly to protect food against contamination. Protection may be provided also by adequate cleaning and sanitizing of all food-contact surfaces, and by using time and temperature controls at and between each manufacturing step. Filling, assembling, packaging, repacking and other operations shall be performed in a manner that protects food against contamination by any effective means. Food such as, but not limited to, acid and acidified food, that relies principally on the control of pH for preventing the growth of undesirable microorganisms shall be monitored and maintained at a pH of 4. 6 or below. Ice used in contact with food shall be made from potable water and shall be manufactured, stored and handled in accordance with good manufacturing practice. Steam used in contact with food must be of food grade quality. Make-up water shall be potable and comply with current food legislation standards. Food-manufacturing areas and machines & equipment used for manufacturing human food should not be used to manufacture nonhuman food grade animal feed or inedible products, unless there is no reasonable possibility for the contamination of the human food. All food manufacturing establishments using one or several critical allergens as ingredients shall take all reasonable precautions to avoid cross contact of products that do not normally contain these allergens and that do not normally carry a specific mention in the ingredient statement.
MACHINES, EQUIPMENT, AND KITCHEN TOOLS
Machines andequipment and kitchen tools directly utilized for food manufacture shall be designed and constructed using materials that can be easily and adequately cleaned and maintained. Machinery and other workplace equipment can be dangerous if not used properly. Anyone using equipment in the workplace needs to be thoroughly trained in its operation and kept up to
date. Designs and Specifications
The following are the machines, equipment, and kitchen tools that will be used in the production of Kalabasa Lollipop. Machines, Equipment and Kitchen Tools
Vegetable strainer – use for draining the washed squash.
Knife – used for slicing the squash.
Wooden ladle – used for stirring the mixture.
Mash squash machine – use to mash the squash.
Non-stick crockpot – it is where all the ingredients are being mixed.
Lollipop moulds and sticks – use to shape the desired lollipop.
Kitchen weighing scale – use for weighing kalabasa lollipop in packing process.
Gas stove – use for boiling the squash and cooking the candy mixture.
Digital weighing scale – use in checking the weight of the delivered orders of squash.
Sugar thermometer – use for checking the temperature of the candy mixture.
Vacuum sealer – use in packing kalabasa lollipop to remove air content inside the pack.
Vegetable peeler – use for peeling the squash.
Cutting board – use for cutting and slicing the squash.
Stainless table – where all the ingredients will be put.
Figure 5
Cost of Machines, Equipment, and Kitchen Tools
The machines, equipment, and kitchen tools described in the previous pages shall be used for processing Kalabasa Lollipop. Below shows the list of each and quantity needed for the production and their respective unit price. Table 15
Production Machines, Equipment, and Kitchen Tools, Quantity and Unit Price Machines, Equipment and Kitchen Tools
Quantity
Unit Price (Php)
Total Cost (Php)
Vegetable strainer
3
150. 00
450. 00
Knife
3
100. 00
300. 00
Wooden ladle
5
100. 00
500. 00
Mash squash machine
3
6, 950. 00
20, 850. 00
Non-stick crockpot
5
500. 00
2, 500. 00
Lollipop moulds
20 sets
130. 00
2, 600. 00
Lollipop sticks
5 packs
200. 00
1, 000. 00
Lollipop wrapping kit
5 packs
150. 00
750. 00
Kitchen weighing scale
2
850. 00
1, 700. 00
Gas stove
1
3, 500. 00
3, 500. 00
Digital weighing scale
1
3, 250. 00
3, 250. 00
Sugar thermometer
2
800. 00
1, 600. 00
Vacuum sealer
1
2, 500. 00
5, 000. 00
Vegetable peeler
15
60. 00
900. 00
Cutting board
6
250. 00
1, 500. 00
Stainless table
3
2, 000. 00
6, 000. 00
Centralized Computer Network (4 users)
1
20, 000. 00
20, 000. 00
A/C unit
2
20, 000. 00
20, 000. 00
Computer Printer
2
3, 000. 00
6, 000. 00
Cash Register
1
4, 00. 00
4, 000. 00
Fire Extinguisher
1
800. 00
800. 00
LPG
1
800. 00
800. 00
Total Costs of Machines, Equipment and Kitchen Tools
104, 000. 00
Life Span and Depreciation Costs of Machines, Equipment and Kitchen Tools
The machines, equipment and kitchen tools use for the production of Kalabasa Lollipop are estimated to have five (5) usable/productive years. The business used the formula below in determining the estimated annual depreciation of the equipment and utensils.
Depreciation cost = Cost of machines and equipment
Estimated life span (in years)
The following table will show the life span and estimated annual depreciation of each.
Table 16
Production Machines, Equipment, and Kitchen Tools with Corresponding Estimated Annual Depreciation Costs
Machines, Equipment and Kitchen Tools
Quantity
Unit Price (Php)
Total Cost (Php)
Estimated lifespan (years)
Depreciation (Php)
Vegetable strainer
3
150. 00
450. 00
5
90. 00
Knife
3
100. 00
300. 00
5
60. 00
Wooden ladle
5
100. 00
500. 00
5
100. 00
Mash squash machine
3
6, 950. 00
20, 850. 00
5
4, 170. 00
Non-stick crockpot
5
500. 00
2, 500. 00
5
500. 00
Lollipop moulds
20 sets
130. 00
2, 600. 00
5
520. 00
Lollipop sticks
5 packs
200. 00
1, 000. 00
5
200. 00
Lollipop wrapping kit
5 packs
150. 00
750. 00
5
150. 00
Kitchen weighing scale
2
850. 00
1, 700. 00
5
340. 00
Gas stove
1
3, 500. 00
3, 500. 00
5
700. 00
Digital weighing scale
1
3, 250. 00
3, 250. 00
5
650. 00
Sugar thermometer
2
800. 00
1, 600. 00
5
320. 00
Vacuum sealer
1
2, 500. 00
5, 000. 00
5
1, 000. 00
Vegetable peeler
15
60. 00
900. 00
5
180. 00
Cutting board
6
250. 00
1, 500. 00
5
300. 00
Stainless table
3
2, 000. 00
6, 000. 00
5
1, 200. 00
Centralized Computer Network (4 users)
1
20, 000. 00
20, 000. 00
5
4, 000. 00
A/C unit
2
20, 000. 00
20, 000. 00
5
4, 000. 00
Computer Printer
2
3, 000. 00
6, 000. 00
5
1, 200. 00
Cash Register
1
4, 00. 00
4, 000. 00
5
800. 00
Fire Extinguisher
1
800. 00
800. 00
5
160. 00
LPG
1
800. 00
800. 00
5
160. 00
Total Depreciation Costs of Machines, Equipment and Kitchen Tools 20, 800. 00
The above table shows the Production Machines, Equipment, and Kitchen Tools with Corresponding Estimated Annual Depreciation Costs Furniture and Fixtures
In producing Kalabasa Lollipop, the Administrative department of K-POP Food Company will not function without the facilities that are important in the business. The following table will show the list, quantity and unit price of each furniture and fixtures that will be needed by the business. Table 17
List of Furniture and Fixtures Quantity and Prices
Furniture & Fixtures
Quantity
Unit Price (Php)
Total Cost (Php)
Locker
1
4, 000. 00
4, 000. 00
Sofa (4 seaters)
2
5, 000. 00
10, 000. 00
Office Table
5
1, 700. 00
8, 500. 00
Office Chair
5
1, 700. 00
8, 500. 00
Monobloc Chair
12
300. 00
3, 600. 00
Monobloc Table
3
200. 00
600. 00
Bulletin Board
1
250. 00
250. 00
Filing Cabinet
1
2, 200. 00
2, 200. 00
Total Costs of Furniture & Fixtures
37, 650. 00
The table above shows the List of Furniture and Fixtures Quantity and Prices
The following table shows the depreciation costs of furniture & fixtures of the business. The formula use in getting the estimated annual depreciation is the same with the formula use for the machines, equipment and kitchen tools for producing Kalabasa Lollipop. Table 18
Furniture & Fixtures with corresponding Estimated Annual Depreciation Costs Furniture & Fixtures
Quantity
Unit Price (Php)
Total Cost (Php)
Estimated life span (years)
Annual Depreciation (Php)
Locker
1
4, 000. 00
4, 000. 00
5
800. 00
Sofa (4seaters)
2
5, 000. 00
10, 000. 00
5
2, 000. 00
Office Table
5
1, 700. 00
8, 500. 00
5
1, 700. 00
Office Chair
5
1, 700. 00
8, 500. 00
5
1, 700. 00
Monobloc Chair
12
3000. 00
3, 600. 00
5
720. 00
Monobloc Table
3
200. 00
600. 00
5
120. 00
Bulletin Board
1
250. 00
250. 00
5
50. 00
Filing Cabinet
1
2, 200. 00
2, 200. 00
5
440. 00
Total Depreciation Costs of Furniture & Fixtures per year
7, 530. 00
The above table shows the Furniture & Fixtures with corresponding Estimated Annual Depreciation Costs.
BUILDINGS
Designs and Specifications
The office and production facilities is on the 1st floor of the building. The first floor will be used mainly for the production purposes of the business and it is divided into five 5 areas. The first area will be the place where the public can be entertained, and where they can directly buy the product. The Production Supervisor’s office is also located in this area in which it has a clear view towards the production area. Right beside the Production’s Supervisors office will be the huddle room. Conferences, meetings, conversations with VIPs, wholesalers, retailers, job applicants, and other important individuals, will be held in this room. The second area in the first floor is the production area. This is where the production process will take place, and it is where the employees lockers and baths are located. An air-lock is provided for lesser exposure of the room. The third is the delivery area, where all raw materials that will be used will be unloaded. The security guard’s room is also located in this area, for the checking of what will be brought inside the facility. The stockroom is also located in this area that it can directly see the raw materials that will be used. The fourth area will be the breakout area. This area will serve as the eating place for the employees, and all the individuals that are involved in the business including the partners themselves. Coffee breaks
can also be held in this area. The fifth area in this facility is the drying area. This is where the kalabasa will be mashed. The mashing area has a clear view from the production area.
Store Layout
Costs of Building
The proposed business decided to rent a space that will be the main office and production area as well. The said space has an old building that is suitable for the production of Kalabasa Lollipop and fits the features and areas that the plan layout and dimension contains. It is agreed between the partners and the space owner a P 12, 500. 00 (twelve thousand five hundred pesos) monthly rental with 2 months deposit which cost P 25, 000. 00 (twenty five thousand pesos). It is also agreed that the rent can be paid at the end or at the beginning of each year, which is annual payment and it will cost for P 150, 000. 00 (one hundred fifty thousand pesos). *The renovation cost of the building will not be shoulder by the partnership, instead the space owner will be the responsible for the renovation of the building with accordance to the preference of the proponents.
Utilities
The operation of the proposed business will not be possible without the other services that other businesses offer. The services needed for the business are the power services, telecommunications, and water. For the power services, it will be provided by Manila Electric Company, or also known as MERALCO. Telephone line and Broadband Internet connection will come from PLDT., and the water supply shall be provided by Manila Water Company. The following are the services for power, water and telecommunication with their corresponding costs of installation and service provider.
List of Utilities and Service provider with corresponding Installation Cost Utilities
Service Provider
Cost of Installation (Php)
Water
Manila Water Co.
1, 000. 00
Electricity
MERALCO
3, 000. 00
Communication
PLDT
1, 500. 00
Total
5, 500. 00
The table above shows the List of Utilities and Service provider with corresponding Installation Cost.
PLANT LOCATION
Address and Map
The offices and production facilities of the proposed business is located at222 Shaw Boulevard Corner A. Bonifacio St., Barangay HagdangBatoItaas, City of Mandaluyong. The location of the office and facilities of the business is surrounded by many barangays.
The following shows the site map of the business’s location.
Map Site
The following figure will be perspective view of the proposed business. The business name K-POP Food Company and logo will appear at the front of the building. There will also be space for customer’s vehicles. Perspective View of K-POP Food Company
Transportation Facilities
The proposed business will purchased a second hand delivery vehicle to use for purchasing raw materials, supplies needed and delivery of Kalabasa Lollipop. The following table will show the purchased cost of this transportation facility and its estimated annual depreciation cost. Table 20
Transportation Facility Cost with corresponding Estimated Annual Depreciation Cost Transportation Facility
Quantity
Cost (Php)
Estimated life span (year)
Annual Depreciation Cost (Php)
Delivery Vehicle
1
200, 000. 00
5
40, 000. 00
Total Estimated Depreciation Cost of Delivery Vehicle
40, 000. 00
The above table shows the Transportation Facility Cost with corresponding Estimated Annual Depreciation Cost
Accessibility to Suppliers and Market
The location of the proposed business is very accessible to the target markets and for the suppliers as well. Since Mandaluyong City is located right at the center of Metro Manila, it is called “ Metro Manila’s Heart”. Mandaluyong City is bordered on the west by the country’s capital, Manila, to the north by San Juan City, to the east by Quezon City and Pasig City, and Makati City to the south. K-Pop Food Company is a few meters away from the Mandaluyong City Hall and Divine Mercy Church and also to different schools like Jose Rizal University and Good Shepherd Christian School where the parents or guardians of the children can visit K-Pop Food Company and purchase Kalabasa Lollipop. The business will also supply to the selected supermarkets and retailers around the city so that the customers will be able to purchase Kalabasa Lollipop to their nearest supermarket for more convenience.
RAW MATERIALS AVAILABILITY
Raw Materials, Supplies, and Their Sources
The different raw materials needed for the production of KALABASA LOLLIPOP will be for the ingredients of kalabasa lollipop and for the packaging.
For the kalabasa lollipop, the raw materials or ingredients for its production process are native squash which would be bought per basket, for P300. 00, where the net weight of one box is 20 (twenty) kilograms. It is readily available from vegetables dealers from Pampanga to “ AlingPuring” at Kalentong wet market which will be the supplier of the business. Kalabasa has a year-round availability so there will be no shortage for its need in the production process. However, during peak supply months, the price of kalabasa goes down, and if the supply is low and the demand is high, the price per basket rises. The other ingredients are sugar, which will be purchased by kilogram or per sack. The raw materials for the packaging will be the plastic seal made for automatic bunch machine . The plastic seal for the automatic bunch sealing can be purchased from many manufacturers or distributors which will be purchased at P1. 00 per plastic.
In purchasing all the raw materials needed for the product, the business will ensure that all materials meet the required standards for food manufacturing industry. The partners will ensure that the suppliers and K-pop will have a good business relationship as well as partnership.
Another are the office supplies that needed by the business to perform, plan and record all the transactions of the business. The estimated budget on these stuffs would be P2, 500. 00 which includes bond papers, envelops pencils and ball pens, timecards, record books, folders and others.
And lastly, to keep the cleanliness and maintenance of the business, cleaning materials are necessary. P12, 000. 00 will be the estimated budget for these materials.
PRODUCTION FORECAST
K-POP Food Company aims to produce and distribute a minimum of 250 packs of Kalabasa Lollipop per day. The operation of the business is five (5) days a week, the production of Kalabasa Lollipop will be 1250 packs (5 days x 250 packs/day) in a week. For the monthly production, the business can supply 5000 packs (4 weeks in a month x 1250 packs/week). And in a year, the business can produce 60000 packs of Kalabasa Lollipop (12 months in a year x
5000 packs/month). Since the business is new in the market, the proponents assumed to supply only 80% of the maximum projected production in the first year. In the following years, it is presumed that the ability to supply the number of demand will increase 5% yearly, hence, 85%, 90%, 95%, the respectively. In other words, at the first year, only 48, 000 packs will be supplied for the customers, 51, 000 packs for second year, 54, 000 packs for third year, 57, 000 packs for its fourth year and 60, 000 packs for the fifth year.
Chapter IV
ORGANIZATION AND MANAGEMENT ASPECT
FORM OF BUSINESS ORGANIZATION
First thing to consider in starting a business is the form of business to be use. It is hard to enter a business if you cannot identify what form of business is going to use. Determining the form of organization is very important before doing any kind of business, including acquiring property and equipment, hiring employees, leasing space, borrowing money or acquiring capital, having a license or franchise, and so on. The proposed business which is “ K-Pop Food Company” chose the partnership as its form of business organization. The operation of the business will be adopted according to the Partnership Code of the Philippines, and the business will be registered in the Securities and Exchange Commission, Department of Trade and Industry, Bureau of Internal Revenue, and other government agencies necessary to the establishment of the legal personality of the proposed project. The form of business organization which is partnership will be used since there will be five (5) parties involve in starting to the business. The contribution of each partner will be an equal amount which serves as initial capital of the proposed business.
The table below shows the contribution of each partner.
Table 21
Contribution table
Name of Parners
Nationality
Type of Partner
Contribution
Catherine V. Flores
Filipino
General Partner
Php300, 000
Glory Mae V. Potenciando
Filipino
General Partner
Php300, 000
Albert R. Tolosa
Filipino
General Partner
Php300, 000
Mistica V. Villanueva
Filipino
General Partner
Php300, 000
Mendy M. Ygar
Filipino
General Partner
Php300, 000
The Table above shows the Contribution Table of each partner. Partnership is easier to administer compare to corporation and it is less expensive to set up. In partnership, each partner, is a general partner. A general partner is personally liable in to the business up to its personal property. Before explaining why partnership is the form of business for the proposed business, it is important to explain what partnership is. Partnership is a business organization in which two or more individuals manage and operate the business. Both owners are equally and personally liable for the debts from the business. The reason why Partnership is chosen as the form of organization because it is inexpensive and simple to form and maintain. All parties should adopt a written Partnership Agreement or called as the Articles of Partnership. The preferred type of partnership is the General
Partnership. In this type of partnership, each partner is jointly and generally liable for the debts of the business. This means that one partner can be held responsible for all the debts and obligations incurred in the name of the business by another partner. The partner can also be held responsible for any wrongful act or omission by other partner’s activity in the ordinary course of the company’s business, in which might be an advantage that will motivate a partner to act right and do his share in an appropriate manner, or it can be a serious disadvantage. The main advantage of the partnership, lies in the working relationships between the partners rather that in the structure of the organization. The success of the partnership are within the partners’ talents that they will share for the benefit of the business, being comfortable in sharing the decision making for the good of all the parties, and for all the individuals who will be involved in the organization. Organization Structure
The typical hierarchical arrangement of lines of authority, communications, rights and duties of an organization. Organizational structure determines how the roles, power and responsibilities are assigned, controlled, and coordinated, and how information flows between the different levels of management. The following figure will show the organizational structure of K-pop Food Company.
K-Pop Food Company
Figure 6
PERSONNEL AND LABOR REQUIREMENTS
Another important factor to consider in starting a business is he number of individuals need for the operation of the business. The shortages or excess of personnel can affect the production and profitability of the business. The proposed business needs a number of personnel for the production and organization of the business operation.
The number of personnel needed is on the list below.
Table 22
List of Personnel of K-Pop Food Company
Position
Number of Personnel
Manager
1
Sales and Markeing Officer
1
Finance Officer
1
Bookkeeper
1
Production Supervisor
1
Production Staff
1
Cashier
1
Delivery Staff
1
The proponents themselves will act as the top management level. The Manager will be Mendy M. Ygar, Sales and Marketing Officer Mistica V. Villanueva, Catherine V. Flores is the Finance Officer, the Production Head/Supervisor is Glory Mae V. Potenciando, and Albert R. Tolosa will be the Bookkeeper. K-Pop will only hire and train two (2) production staff, a cashier, a delivery staff. There will be a need for one (1) security guard for one shift, twelve hours security of the office and production facility. The security guard needed will come from a security agency.
JOB DESCRIPTION
1. Manager – The general manager is responsible for the general operation of the business. Manager serves us the Hunan Resource Department of the business. He is liable for the selecting, hiring and training the employees needed by the business. He is responsible for the management and supervision of the business. The General Manager shall be a member of the Partnership, a
graduate of management or allied courses, can communicate effectively, a team player, and have adequate skills in human relations. He shall reports directly to the Partnership during its regular meetings. 2. Sales and Marketing Officer -The Sales and marketing Officer shall be liable for directing the sales and marketing operations of K-Pop Food Company. The Marketing Officer oversees the company’s marketing campaigns both internally and externally and plays a key part in communicating the organizations marketing message. The Sales and Marketing Officer shall be a member of the Partnership, a graduate of marketing or allied courses, a team player, and have adequate skills in human relations. He shall reports regularly to the General Manager and to the Partnership during its regular meetings. 3. Finance Manager- The finance manager shall be liable on the financial aspects and operation of the Company. He is also liable on keeping all the records of the company’s accounts and all other things concerning the financial aspect needed by the company. He shall be a member of the Partnership, a graduate of accountancy or allied courses with sufficient background in financial management, a team player, and have adequate skills in human relations. The Financial Officer reports regularly to the General Manager and to the Partnership during its regular meetings. 4. Bookkeeper- The Bookkeeper shall be responsible for the processing of the accounts payable, verifying invoices, data entry, run checks and file accounts payable reports, obtain signatures, verify and correct all accounts payable entries, be responsible for mailing, process check requests by verifying invoices, regular and miscellaneous cash receipts. Together with the Financial Officer and the Cashier, work on issues related to payroll, sub-ledger maintenance, and general ledger entries and monthly reports. The Bookkeeper shall also perform specific duties assigned by the Financial Officer or as directed by the Partnership. The Bookkeeper should be a graduate of Accountancy, a team player, and have adequate skills in human relations, and should be trustworthy. He shall reports directly to the Financial Officer and to the Partnership during its regular meetings. 5. Production Supervisor- The production supervisorsupervises employees in the Production Department. Is responsible for the overall direction, coordination, and evaluation of this unit. Carries out supervisory responsibilities in accordance with the organization’s policies and
applicable laws. Responsibilities include interviewing, hiring, and training employees; planning, assigning, and directing work; appraising performance; rewarding and disciplining employees; addressing complaints and resolving problems. To perform this job successfully, an individual must be able to perform each essential duty satisfactorily. The requirements listed below are representative of the knowledge, skill and/or ability required. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. 6. Production Staff – The Production Staff shall be responsible in the production procedure of the product. Production staff is professional who work on a production line in a manufacturing environment and perform a variety of duties to ensure production goals are met for an organization. They shall also be responsible in maintaining the cleanliness of the pr