Pamantasan ng Cabuyao

College of Business Administration and Accountancy i

INTRODUCTION OF KAMIAS AS AN ALTERNATIVE TEA:

A BASIS FOR LIVELIHOOD PROGRAM

A Thesis

Presented to the

Faculty of College of Business Administration and Accountancy

Pamantasan ng Cabuyao

City of Cabuyao

In Partial Fulfillment of the Requirements for the Degree

Bachelor of Science in Accountancy

by

Florilyn E. Cornelia

Brian John F. Lozada

Bea Marie R. Manalastas

Ma. Feliza E. Velasco

April 2017
 Pamantasan ng Cabuyao

College of Business Administration and Accountancy ii

CERTIFICATION-AND-APPROVAL SHEET

CERTIFICATION

This thesis titled “INTRODUCTION OF KAMIAS AS AN ALTERNATIVE TEA: A

BASIS FOR LIVELIHOOD PROGRAM” prepared and submitted by FLORILYN E.

CORNELIA, BRIAN JOHN F. LOZADA, BEA MARIE R. MANALASTAS and MA.

FELIZA E. VELASCO in partial fulfillment of the requirements for the degree Bachelor of

Science in Accountancy has been examined and is recommended for acceptance and

approval for Oral Examination.

JEFFREY G. SALAZAR CPA, MBA

APPROVAL

Approved by the Panel on Oral Examination on the ______day of _______,

2017 at the Oral Examination, with a grade of _______.

PROF. LESLIE ANN U. GAMUNDOY

PROF. MARILYN A. ALINTANAHIN FLORDELIZA S. EM, MBA

Accepted and approved partial fulfillment of the requirements for the degree

Bachelor of Science in Accountancy.

NOEL B. HUNGRIA, CPA MBA

Dean, College of Business Administration and Accountancy

College of Business Administration and Accountancy iii

ACKNOWLEDGEMENTS

This thesis would not be possible without the kindness and support of several

people who made the proponents conduct this study.

Prof. Noel B. Hungria, Dean of the College of Business Administration and

Accountancy, for his continuous support, intelligent criticism and kind heart in giving us

encouragement to persevere in this piece of work.

Prof. Jeffrey Salazar, for his guidance in fulfilling this study.

Prof. Remedios Bucal, for her long patience and motivation in order for us to

finish our study.

Prof. Wernan Peralta, for sharing his precious time and expertise regarding our

study.

Respondents, for their cooperation and utmost dedication in answering the survey

questionnaire intended for this study.

We would like to express our appreciation to our language editor, Teacher Josefa

Simplina, for giving her time in editing and revising our grammar and to our multitude

colleagues and friends for the memories and help.

Our Parents, who are always at our side loving and supporting us financially and

morally.

And Above all, to our Almighty God for giving us the strength, wisdom, trust, faith,

and protection during the course of this research.

College of Business Administration and Accountancy iv

Thank you all and God bless.

F.E.C

B.J.F.L

B.M.R.M

M.F.E.V
 Pamantasan ng Cabuyao

College of Business Administration and Accountancy v

DEDICATIONS

To God

To our community

To Cornelia Family

To Lozada Family

To Manalastas Family

And To Velasco Family

F.E.C

B.J.F.L

B.M.R.M

M.F.E.V
 Pamantasan ng Cabuyao

College of Business Administration and Accountancy vi

ABSTRACT

“INTRODUCTION OF KAMIAS AS AN ALTERNATIVE TEA:

A BASIS FOR LIVELIHOOD PROGRAM”

The main purpose of this study is to assess the propose product which is "kamias

tea" to be a basis for livelihood program.

The objectives of this study are to determine the demographic profile of the

respondents in terms of age, gender, and occupation, to determine the level of

satisfaction of kamias tea in terms of taste, appearance, and packaging, to determine the

assessment of the respondents on the marketability of kamias tea and to determine if

Introduction of Kamias as an Alternative Tea: A Basis for Livelihood Program can be

developed.

The descriptive method of research was applied in this study. The respondents of

this study are the people who are living in Barangay Banlic. The weighted mean and

Likert scale were utilized in this study in order to group the data and determine the

relationship of the variables.

In this study, the level of satisfaction of Kamias tea was assessed through survey

questioner conducted by the proponents. The proponents prepared 390 survey

questionnaires and distributed on the vicinity area of Barangay Banlic, City of Cabuyao,

Laguna.
 Pamantasan ng Cabuyao

College of Business Administration and Accountancy vii

Based on the results, the age of the respondents is ranging from 11-20 years old.

Majority of the respondents are female and unemployed which comprises of housewives

and students. The level of satisfaction of kamias tea in terms of taste has an overall

weighted mean of 4.33 implies that the respondents are very satisfied with the taste of the

kamias tea and they find it refreshing. The level of satisfaction of kamias tea in terms of

appearance has an overall weighted mean of 4.28 implies that the respondents are very

satisfied with the appearance of kamias tea and find it attractive. Moreover, the level of

satisfaction of kamias tea in terms of packaging has an overall weighted mean of 4.31

implies that the respondents are also very satisfied with the packaging of kamias tea and

they find it handy and suitable. Thus, Kamias Tea is marketable.

The proposed project also requires small amount of capital and the suitable type of

business is Partnership.

The following are the recommendations of the proponents to the following

stakeholders:

To the future researchers,

The proponents recommend that this proposed product, which is kamias tea be

powderized. This will improve the quality of the product most especially in the brewing

process. In addition, the product can also be made into tea bags which are more

appealing to the consumers who prefer hot tea.

College of Business Administration and Accountancy viii

Lastly, we recommend to utilize the Kamias into different products such as

ointment, toner and soap because based on the studies, it can heal pimples, itchiness

and some skin problems.

To the future entrepreneurs,

The proponents recommend that they should make variations in terms of the flavor

and the sizes of the bottle. This will make customers select what serving size will suit

based on their preference and buying capacity. The variation of different flavors will let

the customer choose the right flavor since every customers has its own selection when it

comes to the flavoring.

The proponents also recommend that they should undergo nutritional test for the

said product. They can market the components of nutritional facts to the customers who

are health conscious. And lastly, to highlight the vitamins and minerals that can be found

in the product.

To the City of Cabuyao,

The proponents recommend that the municipality highlight the utilization of the

local tree such as kamias. his can be an introduction to the livelihood programs set by the

municipality. Also this can be a way to enter the Philippine Market because this can be

the first ready to drink herbal tea produced by the Cabuyeños.

College of Business Administration and Accountancy ix

TABLE OF CONTENTS

Page

TITLE PAGE ........................................................................................................................ i

CERTIFICATION AND APPROVAL SHEET ...................................................................... ii

ACKNOWLEDGEMENTS .................................................................................................. iii

DEDICATION ..................................................................................................................... v

ABSTRACT ....................................................................................................................... vi

TABLE OF CONTENTS .................................................................................................... ix

LIST OF TABLES ............................................................................................................. xii

LIST OF FIGURES ........................................................................................................... xv

Chapter 1: THE PROBLEM AND ITS BACKGROUND

Introduction ..................................................... Error! Bookmark not defined.

Background of the Study................................. Error! Bookmark not defined.

Theoretical Framework ................................... Error! Bookmark not defined.

Conceptual Framework ................................... Error! Bookmark not defined.

Statement of the Problem ............................... Error! Bookmark not defined.

Objectives of the Study ................................... Error! Bookmark not defined.

College of Business Administration and Accountancy x

Significance of the Study ................................ Error! Bookmark not defined. ix

Scope and Limitations..................................... Error! Bookmark not defined.

Definition of Terms .......................................... Error! Bookmark not defined.

Chapter 2: REVIEW OF RELATED LITERATURE AND STUDIES

Foreign Literatures and Studies ...................... Error! Bookmark not defined.

Local Literatures and Studies ......................... Error! Bookmark not defined.

Synthesis of the Review of Related Literatures and Studies Error! Bookmark

not defined.

Chapter 3: RESEARCH METHODOLOGY

Methods of Research ...................................... Error! Bookmark not defined.

Population, Sample Size and Sampling Techniques .....Error! Bookmark not

defined.

Description of Respondents ............................ Error! Bookmark not defined.

Research Instruments ..................................... Error! Bookmark not defined.

Data Gathering Procedure .............................. Error! Bookmark not defined.

Statistical Treatment Data............................... Error! Bookmark not defined.

Likert Scale ..................................................... Error! Bookmark not defined.

Chapter 4: PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA .....Error!

Bookmark not defined.

College of Business Administration and Accountancy xi

Chapter 5: SUMMARY OF FINDINGS,CONCLUSIONS AND RECOMMENDATIONS

Findings .......................................................... Error! Bookmark not defined.

Conclusions .................................................... Error! Bookmark not defined.

Recommendations .......................................... Error! Bookmark not defined. x

BIBLIOGRAPHY ................................................................ Error! Bookmark not defined.

APPENDICES……………………………………………………………………………… 144

APPENDIX 1: EDITOR'S CERTIFICATION…………………………………..147

APPENDIX 2: CPA'S CERTIFICATION……………………………………….148

APPENDIX 3: SURVEY QUESTIONNAIRE…………………………………. 149

APPENDIX 4: TEST RESULTS………………………………………………..151

APPENDIX 5: FORMS…………………………………………………………...153

APPENDIX 6: CURICULUM VITAE

College of Business Administration and Accountancy xii

LIST OF TABLES

Number Title Page

1.1 Frequency and Percentage Distribution of the Respondents in Terms of 47

Age

1.2 Frequency and Percentage Distribution of the Respondents in Terms of 48

Gender

1.3 Frequency and Percentage Distribution of the Respondents in Terms of 49

Occupation

2.1 Respondents Level of Satisfaction on Kamias Tea in Terms of Taste 50

2.2 Respondents Level of Satisfaction on Kamias Tea in Terms of 51

Appearance

2.3 Respondents Level of Satisfaction on Kamias Tea in Terms of Packaging 53

3.1 Frequency and Percentage of the Respondents Who Drink Tea 54

3.2 Frequency and Percentage of the Preference Packaging of the 55

College of Business Administration and Accountancy xiii

Respondents

3.3 Frequency and Percentage Distribution of the Preference Serving of the 56

Respondents

3.4 Frequency and Distribution of the Times the Respondents Drink Tea 57

3.5 Frequency and Percentage Distribution of the Factors that the 58

Respondents Consider in Buying Tea Product

3.6 Frequency and Percentage Distribution of Awareness of the Respondents 59

that Kamias Can Be Made into Tea

3.7 Frequency and Percentage Distribution of the Willingness of the 60

Respondents to Buy Kamias Tea

4 Projected Population for Five years 66

5 Possible Daily Consumers 67

6 Projected Demand 68

7 Projected Supply 72

8 Demand Gap of the Competitors 73

9 Market Share 74

10 Marketing Cost and Expense 82

11 Production Capacity 90

12 Direct labor 91

13 Administrative Labor 92

14 List of Machines 96

15 List of Production Tools and Equipment 97

College of Business Administration and Accountancy xiv

16 List of Production Supplies 98

17 List of Furniture and Fixture 98

18 List of Office Supplies 99

19 Selling Supplies 101

20 Utilities Supplies 102

21 Office Equipment 103

22 Estimated Computation of Utilities 104

23 Production Cost 105

24 Selling Price 106

College of Business Administration and Accountancy xv

LIST OF FIGURES

Number Title Page

1 Conceptual Paradigm 9

2 Packaging 63

3 Distribution Channel 81

4 Flowchart of the Manufacturing Process of Kamias Tea 87

5 Floor Plan 94

6 Location Map 95