BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY

BS Accounting Technology Res. No._____________

Date: JUNE 2020
ESTABLISHING OF MASAGANA HOG PRODUCTION IN MUNICIPALITY
OF LAMBAYONG

LODYLEN F. BUENAFE
JERALD S. CALIBOSO
MA. CARMELA M. PEREZ
ROSE MAE A. ROLDAN

SUBMITTED TO THE FACULTY OF THE COLLEGE OF BUSINESS

ADMINISTRATION AND HOSPITALITY MANAGEMENT
SULTAN KUDARAT STATE UNIVERSITY
IN PARTIAL FULFILLMENT OF
THE REQUIREMENTS FOR
THE DEGREE OF

BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY

JUNE 2020
 TRANSMITTAL

The Feasibility Study attached hereto entitled “ESTABLISHING OF

MASAGANA HOG PRODUCTION IN MUNICIPALITY OF LAMBAYONG”
prepared and submitted by MA. CARMELA M. PEREZ, JERALD S. CALIBOSO,
LODYLEN F. BUENAFE, ROSE MAE A. ROLDAN, AND JONNA MAE M.
LABTANG in partial fulfillment of the requirements for the degree of BACHELOR
OF SCIENCE IN ACCOUNTING TECHNOLOGY is here by accepted.

ERNESTO JR L. UMIPIG, CPA MA. JEANELLE B. ARGONZA, PhD

Adviser College Dean

____________________ ____________________
Date Signed Date Signed

ANNIE D. FRANCISCO,MS
Campus Research Coordinator

____________________
Date Signed

Accepted as partial fulfillment of the requirements for the degree of

Bachelor of Science in Accounting Technology.

ELVIE V. DIAZ Ph D
Campus Director

____________________
Date Signed

iii
 APPROVAL SHEET

The Feasibility Study attached hereto entitled “ESTABLISHING OF

MASAGANA HOG PRODUCTION IN MUNICIPALITY OF LAMBAYONG”
prepared and submitted by MA. CARMELA M. PEREZ, JERALD S. CALIBOSO,
LODYLEN F. BUENAFE, ROSE MAE A. ROLDAN, AND JONNA MAE M.
LABTANG, for the degree BACHELOR OF SCIENCE IN ACCOUNTING
TECHNOLOGY has passed the standards set by the Sultan Kudarat State
University and was successfully defended before this guidance committee.

AL JOHN D. ESCOBAŇEZ POL IAN M BUGADOR, CPA, CTT,MBA

Member Member

____________________ ____________________
Date Signed Date Signed

ERNESTO JR L. UMIPIG, CPA

Adviser

____________________
Date Signed

Approved as partial fulfillment of the requirements for the degree of

Bachelor of Science in Accounting Technology.

MA. JEANELLE B. ARGONZA, PhD ANNIE D. FRANCISCO, MS

College Dean Campus Research Coordinator

____________________ ____________________
Date Signed Date Signed

ELVIE V. DIAZ., Ph D
Campus Director

____________________

iv
Date Signed

v
 ACKNOWLEDGMENT

The success of the study will not be attained without our Almighty God

and the help of various individuals. The researchers wish to express their

deepest thanks and gratitude to the individuals for their invaluable help,

guidance, assistance and wholehearted support for the preparation and

completion of the study. Without them, there searchers might not meet their

objectives.

To Their adviser, Sir Ernesto Jr L. Umipig, CPA for giving his opinions,

suggestions, and ideas for the improvement of the study, also for lending his time

and effort to read and for being so patient and understanding.Financial analyst,

Sir Jude Michael Arellano CPA, English Critic Prof. Marjorie P. Lumogdang,

MAT, Statistician Sir Joemarie A. Pono for being so patient, understanding and

for helping them in correcting our errors. Mr. Al John D. Escobaňez and Ms. Mary

Grace P. Pasquin, CPA, Feasibility Study Panel, for their sincere time, effort,

patience and for reviewing and giving all the suggestions and recommendations

to furnish this paper.

Their parents namely Mr. and Mrs. Caliboso, Mr. Perez and Mr. and Mrs.

Roldan, Mr. and Mrs. Buenafe, and Mrs Labtang for their moral and financial

support and deepest appreciation. All their friends and classmates, for the moral

support and for the ideas they had always given.

The five (5) researchers and motivation in motivation in making this study,

for not giving up and for making everything possible.

v
 Above all, to the Almighty God. Thank you for wisdom, strength and

knowledge in exploring new things and ideas.

THE RESEARCHERS

vi
 TABLE OF CONTENTS

PRELIMINARIES Pages
Title Page ii
Transmittal iii
Approval Sheet iv
Acknowledgement v
Table of Contents vi
List of Tables x
List of Figures xii
Executive Summary xiii

CHAPTER I INTRODUCTION 1
Project Background/Rationale 2
Trading 3
Objective of the Study 4
Project Location 5
Operational Definition of Terms 6

CHAPTER II ORGANIZATION AND MANAGEMENT ASPECT 7

Form of Business Organization 7
Organizational Structure 8
Personnel Requirements 9
Job Description and Qualification 10

Hiring Process 11
Compensation 12
Employee’s Benefits 13
Project Time Table 14

CHAPTER III MARKETING ASPECT 15

Market Description 15
Analysis of Demand and Supply 15
Historical Demand 16
Projected Demand 16
Historical Supply 17
Projected Supply 17

vii
 Competitors 18
Analysis of the Market Gap and Market Share 19
SWOT Analysis 20
Marketing Mix 21
Product/Services 21
Price 22
Place 22
Promotion 22

CHAPTER IV TECHNICAL ASPECT 23

Business Location 23
Mode of Acquisition 24
Sketch Plan/Layout 32
Description of Services 33
Source of Services 34
Analyzing the Product Life Cycle 35
The Channel of Distribution 36
Standard and Operating Procedure 37
Mode of Acceptable Payment 45
Product/Service Schedule 46
Product/Service Process 46
Quality Control 47
List and Price of Equipment and Facilities 48

CHAPTER V FINANCIAL ASPECT AND ANALYSIS 49

Project Cost 50
Source of Initial Investment 50
Business Assumption 50
Forecasted Financial Statement 52
Income Statement 52
Statement of Financial Position 53
Cash Flow 54
Statement of Changes in Equity 55
Financial Statement Analysis 56
Working Capital 56
Current Ratio 56
Debt to Equity Ratio 56
Debt Ratio 56
Equity Ratio 56
viii
 Net Profit Margin 57
Return on Asset 58
Payback Period 59

CHAPTER VI SOCIO ECONOMIC AND ENVIRONMENTAL ASPECT 60

Socio Economic Aspect 60
Environmental Aspect 60

CHAPTER VII SUMMARY OF FINDINGS, CONCLUSIONS AND

RECOMMENDATIONS 61
Summary of Findings 61
Conclusions 61
Recommendations 62

BIBLIOGRAPHY & REFERENCES 63

BIBLIOGRAPHICAL DATA 88

ix
 LIST OF TABLES

Table Title Pages

2.0 Partner’s Capital 7
2.1 Personnel Requirements 9
2.2 Compensation 12
2.3 Benefits 13
2.4 Project Time Table 14
3.1 Historical Demand 16
3.2 Projected Demand 18
3.3 Historical Supply 18
3.4 Projected Supply 19
3.5 Analyzing the Market Gap & Market Share 20
3.6 Promotion 22
4.10 List of Facilities & Equipment 34
5.1 Total Project Cost 35
5.2 Source of Initial Investment 36
5.4.2 Income Statement 38
5.4.3 Statement of Financial Position 39
5.4.4 Statement of Cash Flow 41
5.4.5 Statement of Changes in Equity 44
5.5.1 Working Capital 49
5.5.2 Current Ratio 50
5.6.1.1 Debt to Equity Ratio 51
5.6.2.1 Debt Ratio 52
5.6.3.1 Equity Ratio 53
5.7.1.1 Analysis of Profitability 54
5.7.2 Return on Assets 55
5.7.3 Payback Period 56

x
 LIST OF FIGURES

Figure Title Pages

1.1 Trading Name & Logo 3

1.4 Project Location 5
2.1 Organizational Structure 8
2.2 Hiring Process 11
4.1 Business Location 24
4.2 Perspective 25
4.3 Front View 25
4.4 Back View 26
4.5 Aerial View 26
4.6 Floor Plan 27
4.10 Channel of Distribution 30
4.11 Standard and Operating Procedure 31

xii
 EXECUTIVE SUMMARY

A. Title/Trading Name:

The title of this proposed project is "ESTABLISHING MASAGANA HOG

PRODUCTION IN MUNICIPALITY OF LAMBAYONG".

B. Location:
Masagana Hog Production will be located at Barangay Palumbe, Purok

Masagana Lambayong, Sultan Kudarat.

C. Total Project Cost:

The total project cost of the business is 5,823,929, The source of Total

Project Cost will be from partners as contribution they divide equally amounting

of 1,164,785.75.

D. Objectives:
The general objective of the study is to determine the feasibility and

viability of establishing MASAGANA HOG PRODUCTION at barangay Palumbe,

Purok Masagana Lambayong Sultan Kudarat.

E. Brief Description of the Project:

Masagana Hog Production will offer plenty and healthy quality hogs that

will be delivered to the target market to be picked-up by the customers directly in

xiii
the site as they desire. The main target markets of the business will be the Public

Market of Tacurong City, and other companies or vendors in need of pork meat

for selling. The researchers will directly make business transactions to the target

markets to ensure the efficiency of business operation.

F. Risk and Mitigation:

Table 1 Risk and Mitigation

Risk Mitigations

Peace and Order in Lamabayong Hire security personnel to secure the

Sultan Kudarat establishment

Increase in Competition Improved the quality of the Product

G. Summary of Findings:

G.1 Organizational and Management Aspect

Masagana Hog Production will hire skilled and qualified employee

in order to help the business in rendering quality meat of hogs to be productive

and competent in terms of many problems they will encounter during the

business operation.

G.2 Marketing Aspect

Masagana Hog Production will offer plenty and healthy quality

hogs that will be delivered to the target market to be picked-up by the customers

directly in the site as they desire. The main target markets of the business will be

xiv
the Public Market of Tacurong City, and other companies or vendors in need of

pork meat for selling. The researchers will directly make business transactions to

the target markets to ensure the efficiency of business operation.

G.3 Technical Aspect

Masagana Hog Production will be offering best quality of hogs to

create customers loyalty. Standard operating procedure where conceptualize for

the quality of hogs that produce quality of meat. The business will open 8:00 at

the morning and will close at 6:00 in the afternoon Monday to Sunday .

G.4 Financial Aspect

The source of funding of the proposed business will be from the

partners contribution amounting 1,164,785.75 to satisfy the total cost needed for

the proposed business.

G.5 Socio-Economic and Environmental Aspect

G.5.1Socio-Economic Aspect

Establishing this will help us a lot not only for the locality but

for the country established in the location, this introduce employment. Indicative,

that the proposed business provide employment most especially to those who

have not finished its education. As employment introduce in the location, this

may always increase income to those engaged in that business activity of the

proposed business. Establishing Masagana Hog Production would increase the

supply of hogs.

xv
 G.5.2 Enviromental Aspect

Establishing Masagana Hog Production will help not only in

the socio economic aspect but also in environment aspect. Manure and feces are

the waste of Masagana Hog raising production. Manures and feces can be used

as fertilizer. The management decides to give these wastes to the Department

of Agriculture and farmers for them to make their own organic fertilizer.

H. Conclusions and Recommendations

H.1 Conclusions

Therefore, the proponents conclude that the MASAGANA HOG

PRODUCTION will be feasible and viable because of the increasing demand of

the pork meat in the market. Based on analysis of financial statements, the

project can quickly recover its initial capital after 3 years 10 months and 10 days.

This reflects the efficiency of the business in controlling its expenses while

maximizing its profit. Based on the findings of the study, Establishing Masagana

Hog Production in Barangay Palumbi, Purok Masagana Lambayong , Sultan

Kudarat is feasible and viable.

H.2 Recommendations

To ensure the success of the proposed project the entity should

create and devise strategies to attract more customers, the workers should also

maintain good work, attend some seminars and trainings so that product should

be better and presentable. The business ensures that the products are adequate

xvi
to supply the demands of the customers, and as the production increases, the

entity will expand its market.

xvii
 Chapter I
INTRODUCTION

1.1 PROJECT BACKROUND

Pigs are animals of pink, black or brown skin, with short legs a broad nose

and short curly tails. They are basically for meat production called pork. They

have heavy feeders and grown rapidly too. They can eat nearly anything and it

contains a great quantity of oil and fat which reduce the number of people that

consume the meat. In the Philippines, pork is one of the basic foods which

Filipinos eat. It is the one of the best sources of protein needed by the body to be

strong and healthy. That is why a need for a farm arises. Hog raising business

has been a very popular and dependable business in the Philippines. Even in our

traditional Filipino Festivals/Occasion, Filipinos always crave for cuisine with

pork. Pigs are formed principally to be eaten (ex; bacon, gammon) or sometimes

skinned. Pigs are amenable to many different styles of farming being allowed to

wonder around a town or city or tethered in a simple shelter or kept in small

numbers and were closely associated of the residence of the owner, in the same

village or town. They were valued as a source of meat, fat and for the ability to

turn inedible food into meat and often fed household food waste if keep in

homestead. Pigs have been farmed to be disposed of municipal garbage on a

large scale.

It is one of the best sources of protein needed by the body to be strong

and healthy and it provides a number of beneficial minerals which includes Zinc,

Phosphorus and etc. This combination of minerals help promote the growth of

new cells in the body, boost the immune system, strengthen teeth and bones and

1
also recommended for people who are trying to lose weight or have diabetes.

That is why the researchers came to an idea for a source of meat production and

sustain its demand in the market through a hog raising industry. The researchers

will start in taking care of live, 32 fully grown to labor and 1 boar. The 32 live

grown to labor be raised until they will be fully developed and produce a piglets

and fattened to achieve the desire amount of weight and sell it to a known

buyers. Researchers can sell their hogs alive at a livestock market and

processed into pork products for homes use at a local livestock, slaughtering

facility. The most important products from hogs are hams, roasts or lechon,

chops, bacon and sausage. For these reasons, the researchers decided to put

up a hog raising farm to address the increasing demand of hogs may it be live,

meat or processed food.

2
1.2 TRADING NAME AND LOGO

Best Quality Hogs for Best Quality Meat..

Figure 1.1 Masagana Hog Production Logo
MASAGANA HOG PRODUCTION will be the name of the business as

agreed upon by the researchers. “Masagana – hog” implies raising plenty and

healthy of hogs. The researchers come up with the idea of the logo which has the

combination of the business name above the circular form having the figure of a

healthy hog leaning on the ribbon. The logo has the colors green, black, and

pink. Green implies wealth or life of the business, black for strength and power

while pink signifies cuteness or sweetness of the business itself. The proposed

business name was verified and checked by the Department of Trade and

Industry (DTI).

3
1.3 OBJECTIVES OF THE STUDY
General Objectives

The study aims to determine the feasibility and viability of establishing

MASAGANA HOG PRODUCTION in Purok Masagana, Brangay. Palumbe,

Lambayong, Sultan Kudarat.

Specific Objectives

The study specifically aims:

 To determine the appropriate form of business organization for the

proposed business

 To determine the different personnel requirements needed for the

proposed business

 To determine the projected demand and supply for the proposed business

 To determine the availability of the market

 To determine the materials and equipment to be used in the proposed

business

 To determine the economic contribution of the proposed business

 To determine the profitability of the proposed business

 To determine the estimated project cost of the proposed business

4
1.4 PROJECT LOCATION

Figure 1.4 Project Location

Business will be raised at Purok Masagana, Barangay. Palumbe,

Municipality of Lambayong, Province of Sultan Kudarat. The chosen area is

located far from the residential areas for the purpose of avoiding negative effects

to the latter that may result to negative feedbacks regarding the business

operation. The proposed business location had been agreed by the researchers

as they consider such factors as the cost of the location, the availability of

resources, accessibility to the potential customers and the environment of the

business which fall under the agro – industrial land type and located for the

establishment of the business. The land measures 5,000sq meters and valued at

a negotiable price worth Five Hundred Thousand (500,000). The land is owned

by Mr. Ernesto Samonte.

5
1.5 OPERATIONAL DEFINITION OF TERMS
To be able to have a clear understanding, the following terms are defined
Artiodactyl a order of hoofed mammals with an even number of fuctional

toes on each foot Included the pigs.

Farrowing is a term specific to swine that refers to the action of giving

birth Its management begins months before piglets

are born. Sometimes delivery timing is slower and sometimes

two pigs arrive at the same time.

Hog Fattening is used in the process of finishing or fattening up for

slaughter.

Pig pins is an closed place where pigs are kept on a farm.

Vaccine a substance used to stimulate the production of antibodies

and provide immunity against one or several

diseases, prepared from the causative agent of disease;

it's a products, or synthetic substitute,

6
 Chapter II

ORGANIZATION AND MANAGEMENT ASPECT

2.1 FORM OF BUSINESS ORGANIZATION

The researchers opted to form the business under partnership type of

business organization as they see it is easy to form by just mere agreement,

considering the nature and capital requirements of the project. Partnership type

of business is one which is owned and being run by the partners by means of

contributing money, or a property to a common fund with the purpose of gaining

a profit. The income and losses incurred by the business will be divided by the

partners equally. The partners will utilize their skills and knowledge in managing

the project.

The researchers will serve and perform the functions of the different

position in the business such as general manager (1), production supervisor (1),

bookkeeper (1), and veterinarian (1). In addition, one (1) cashier, four (4)

caretakers, (2)drivers and one (1) security guard will be hired to perform different

tasks.

2.2 ORGANIZATIONAL STRUCTURE

7
 Figure 2.1 Organizational Structure of Masagana Hog Production

The General Manager is responsible in overall strategy of the business,

coordination of the business and the operation of the business. Bookkeeper is on

call and responsible for keeping all valid records conduct the business, financially

and etc. Cashier is responsible for all valid cash transaction. Under the

Production Supervisor is Veterinarian that monitor the health of hogs and just like

bookkeeper this will be done on call basis only. Caretakers monitor the quality of

hogs. Driver is the one who deliver the hogs. And the security guard is

responsible for the security of establishment.

3 PERSONNEL REQUIREMENTS
The Masagana Hog Production needs at least twelve (12) personnel in

order for the business to operate.

Table 2.3.1 Job Description And Job Qualification

POSITION JOB DESCRIPTION JOB COMPENSATION

QUALIFICATION
General In charge in At least one (1) of Php11,500
Manager (1) formulating overall the partners.
strategy, in
allocating resources, Baccalaureate
In charge in degree holder of
formulating overall Bachelor of Science
strategy, in in Business
allocating resources, Management or any
Coordinating business courses.
business operations At least two (2) years
and improving experience of
Administration practical farming or
process. assistant manager.
Applying health and Must be 23 – 35
safety standards years old.

8
 across the farm.
Production Organizes and At least one (1) of Php10,500
Supervisor oversees the the partners.
(1) manufacturing of Graduate of Bachelor
goods. of Science in
Monitoring the Business
production Administration or any
processes and related business
adjusting schedules courses – four (4)
as needed. years.
Must be 23 – 30
years old.
Bookkeeper Typical duties At least a graduate of Php1,500
(1) include reviewing any business related (Retainers Fee)
(On call) financial reports, course.
Veterinarian preparing
Responsibleactivity
for the With relative
Graduate work
of Bachelor Php4,500(Professi
(1) health of hogs. of Science in onal Fee)
(On call) Veterinary and
Medicine.
At least one (1) year
experience in taking
care of animals.
Cashier (1) Responsible for Trustworthy. Php9,000
collecting payments. At least college level
with experience and
has a good
background.
Caretakers Responsible for the Flexible and Php8,086
(4) needs of animals physically fit for the
(feed, water, groom, job. Has experience
bathe). in taking care of
In charge of making hogs.
pens clean and
parasite free.
Security Secure premises At least twenty – one Php8,086
Guard (1) and personnel (21) years old, proof
including hogs. of eligibility and/or
high school diploma.

Drivers (2) Operates and Male Php7,250

maintains the At least 20-25 years

9
 service vehicle old
Must have at least 1
year experience and
driver’s license.
Source: (Department of Labor and Employment)

2.3.2 Hiring Process/Flowchart

Publicati
on of
Available
Position

Submissio
n and
evaluation
of
Applicatio
n

Interview
\ of
Applicant

Final
Selection
of
Applicant

10
 Figure 2.3.2 Hiring Flowchart
Interested applicants may submit their pertinent papers to the

management for the screening and verification of documents. All qualified

applicants will be subjected for interview. The last part of the hiring will be

catering of applicants who are fitted for the vacant position.

Table 2.3.3 Compensations (Salaries and Wages)

Position Salaries/Wages
General Manager 11,500/month
Production Supervisor 10,500/Month
Bookkeeper 1,500/month/(retainers fee)
Veterinarian 4,500/month/(professional fee)
Cashier 9,800/month
Caretaker 9,641/month
Security Guard 9,641/month
Driver 8,708/month

Table 2.3.4 Benefits

POSITION BENEFITS
SSS Phil.Health Pag - IBIG
General Manager 417.83 143.75 230
Production 380.63 131.19 210
Supervisor

11
 Bookkeeper - - -
Veterinarian - - -
Cashier 360.00 122.50 196.00
Caretaker 360.00 119.23 192.82
Security Guard 360.00 119.23 192.82
Driver 340.00 100 174.16

Source: (Department of Labor and Employment, SSS, PhilHealth and Pag-Ibig.)

Caretakers undergo seminars and trainings to gain additional knowledge

that will enhance their abilities and skills to become more productive and more

efficient

12
2.4. Projected Time Table (Gantt Chart)
ACTIVITIES MONTH
1 (one) year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Jan-Dec 2019
2018

Preparation of
business study
Formation of
partnership
Site survey
Acquiring of materials
Establishment of
building
Processing of licenses
and permit
Hiring of employees
Acquiring of hogs and
feeds
Preparation of the
Biological asset
Start of the business

Table 2.4 Project Time Table

13
 The table shows the project time table of MASAGANA HOG

PRODUCTION. The time frame for the preparation of business is the study of

MASAGANA HOG PRODUCTION It will begin from January and will end on

December 2018. The formation of partnership will start and it will be followed

with the surveying of the site and acquiring of materials. After acquiring of

materials on the month of February 2019, the partners will start establishing the

building until June 2019. Along with this, the processing of licenses and permits

needed. Then the hiring of employees will begin until the end of July 2019.The

acquiring of hogs for the business will start. The following week is the preparation

of the biological assets until the end of November 2019. The start of business will

be on the month of December which is the first disposal of piglets. On the month

of April 2019 the site will be ready for establishing the building while hiring of

possible employees to the business and will be finished on the month of August

2019. And on the month of August up to September 2019 the preparation of

business will be ready for acquiring of hogs and feeds and on the last month will

start on the business operation.

14
 Chapter lll
MARKETING ASPECT

3.1 MARKET DESCRIPTIONS

Masagana Hog Production will offer plenty and healthy quality hogs that

will be delivered to the target market to be picked-up by the customers directly in

the site as they desire. The main target markets of the business will be the Public

Market of Tacurong City, and other companies or vendors in need of pork meat

for selling. The researchers will directly make business transactions to the target

markets to ensure the efficiency of business operation.

3.2 ANALYSIS OF DEMAND AND SUPPLY

3.2.1 Analysis of Demand of Masagana Hog Production

Table 3.2.1.1 Historical Demand

Historical Demand
Potential
Year Frequency Number of kilos Total
customer
    demanded demand
(92.86%)
201
20 48 156 152,974
4
201
25 48 157 188,944
5
201
28 48 158 211,275
6
201
36 48 159 276,396
7
201
39 48 160 299,529
8
Source: Conducted Survey

15
 92.86% of the total meat vendors who are willing to buy when the

proposed business will be established average kilos the pork meat vendors are

willing to purchase is 160 kilos. The above data shows a total historical demand

of hogs in Tacurong City. The historical demand for the past five years (2014-

2018) is 152,974 kilos. Source: (Survey)

Table 3.2.1.2 Projected Demand

PROJECTED DEMAND (kg)
YEAR Tacurong City

2018 348,550
2019 395,165
2020 444,224
2021 495,728
2022 549,678
The above data shows a total projected demand of Tacurong City. The

projected demand for the next five years (2018-2022) is 348,550 kilos.

3.2.2 Analysis of Supply of Masagana Hog Production

Table 3.2.2.1 Historical Supply

Historical Supply

Existing Capacity to Frequency Total

Year
Suppliers Produce by monthly supply

    Competitors    
2014 5 346 12 20,760
2015 5 347 12 20,820
2016 10 348 12 41,760

16
 2017 10 349 12 41,880
2018 10 350 12 42,000
Source: (Survey)
The average capacity(in KL) that the existing supplier(piggery)can

produce is 350 kilos.The above data shows a total historical supply of hogs in

Tacurong City. The historical supply for the past five years (2014-2018) is 20,760

kilos.

Table 3.2.2.2 Projected Supply

PROJECTED SUPPLY (kg)
YEAR
Tacurong City
2018 42,156

2019 38,160

2020 31,207

2021 21,297

2022 8,429

The above data shows a total projected supply of Tacurong City. The

projected supply for the next five years (2018-2022) is 42,156 kilos.

3.3 THE COMPETITORS

Since the Masagana hog Production will be located at

PurokMasagana,Barangay Palumbe, Lambayong Sultan Kudarat. There

aresome hog raising owner that we considered competitors. Here are some

owners of hog fattening in Tacurong City and Lambayong including the agents:

17
Table 3.3.1 LIST OF COMPETITOR
Junifer Reyes RollyLabtang

Belen Duldulao Imelda Santiago

Linda Olandria Tessie Sablay

Amor Samonte Mila Marquez

Rose Marie Marquez\ CarlitaAcuba

3.4 ANALYZING THE MARKET GAP AND MARKET SHARE

Table 3.4.1.1Market Gap
YEAR PROJECTED PROJECTED MARKET MARKET
DEMAND SUPPLY GAP SHARE

2019 348,550 42,156 306,394 95,400

2020 395,165 38,160 357,005 114,480
2021 444,224 31,207 413,017 140,220
2022 495,278 21,297 474,432 164,880
2023 549,678 8,429 541,249 197,181

The market gap of demand and supply in Tacurong City for the year 2019

is 306,394 kilos, for the year 2020 is 357,005 kilos, for the year 2021 is 413,017

kilos, for the year 2022 is 474,432 kilos and for the year 2023 is 541,249. The

market gaps indicate the total demand in the market that is not yet catered. In

year 2020, the market gap in Tacurong City is357,005 kilos. With this number of

18
demand, it is therefore viewed that the backyard raisers and outside suppliers will

not be able to raise enough number of hogs to meet the market gap in Tacurong

City. The proponents came up with the market gap by computing the projected

demand less the projected supply to know the remaining uncovered demands of

hogs. The proponents estimated 1.89%of market share in 2020 and every year

the market share will increase by 1% based on the production capacity of the

proposed business. According to the Department of Agriculture(DA) and the

Bureau of Agricultural Statistics(BAS), the supply of hogs especially in Tacurong

City is not enough to sustain the demand of the people that is why they still have

to import hogs from different Provinces.

TARGET MARKET

The Masagana hog Production has the target markets that could be

subjected for supply distribution this includes primarily the Tacurong Public

Market; and other pork meat stand in the area of Tacurong.

The total meat vendors who are willing to buy when the proposed

business will be established are computed by the percentage of 92.86%. There

are 42 registered pork meat vendors here in Tacurong city. Meat vendors that

sell pork in public market Tacurong and other meat stand are follows;

19
Table 3.4.2 Target Market
LIST OF REGISTERED PORK MEAT VENDOR (TACURONG CITY)

MARC BRYAN M. FIGURACION BELLEZA P. MIRANDA

EDNALYN A. RAMOS JOSE ACAIN ARCELLANA
NORIA CANDOG FREDDIE A. DOMINGO
RONIL VINLUAN BAUTISTA JOEY S. MATIAS
URSULA DUADUA MARIVEL D. BORLADO
ARLITA S. TIBA CARMELITA FABRO
GRISELDA T. BUAC HERMINIA G. DELA CRUZ
MA. TERESA B. FABRO CECELIA F. SIBUCAO
MALAINA M. AMOLAN ERLINDA E. MAKILALA
CHARMISE ESCAÑO PASCUA YOSEF KALR H. SUMATRA
BELLA MARTINEZ FIGURACION ROSALIA ARCELLANA SIMBULAN
ELEANOR l. ABUBAKAR ALMA F. ESCAÑO
MARY GRACE H. SUMATRA NORA T. EBOS
JOSE JOHN SABRAN LABOR ELVIRA B. DOLOR
JESUS J. MIRANDA SHEILA PEDRAL NUEZCA
MARYLYN ARCELLANA CECILIA ESCAÑO GA-ANG
MARIANO J. MIRANDA, JR. GLORIA BERNARDINO SAAVEDRA
JOY D. LOPEZ ADELA RUFO TOLENTINO
LORDESE E PASCUA SANDRA E. SUSTENTO
NELYN D PALOMO GONZALO LEGASPI LAUNIO
NELLY MENOR NARCILLA

3.5 SWOT/TOWS ANALYSIS

Strengths

1. Flexibility in providing quality hogs that will satisfy the customers wants.

2. Products offered aremore affordable and reasonable price for customers.

Weaknesses
1. Lack of popularity and publicity.

20
 2. Lack of advanced technology.

Opportunities
1. Caters special orders in different occasions.

2. By having loyalty of the consumer, there is great opportunity for the raisers

to generate more profit in business.

Threats
1. Sudden change in weather situation.

2. Fluctuation of price.

3. Increase in the existence of hog raising competitors.

4. Diseases striking hog raising industry.

3.6 THE MARKETING MIX (THE 4P's)

3.6.1 Product

Figure 3.6.1 Product

The Masagana Hog Production will offer the best quality of hogs by

providing them with high quality of feeds. The pigs undergo check-up by the

21
veterinarian and daily check-up by the skilled caretakers for the purpose of

maintaining the health and sanitation of the farm.

Pork meat is the most commonly consumed meat worldwide .It can be

eaten both freshly cooked and preserved.

3.6.2 Price

Masagana Hog Production will follow the standard rate of price for live

hogs which is 90 Pesos per kilo set by the Department of Trade and Industry

(DTI).

3.6.3 Place

The chosen area is located far from the residential areas for the purpose

of avoiding negative effects to the latter that may result to negative feedbacks

regarding the business operation.

3.6.4 Promotion

The promotion of the products and services offered will be through putting

tarpaulins in public places such as public markets and along the road sides that

are visible to travelers passing by. Having an account on social media will help

too. Thus, it will generate assurance and convey benefits.

Table 3.6.4 Promotion

Advertising Expenses
Tarpaulins 1,000
Flyers 500

22
 Chapter IV
TECHNICAL ASPECT

4.1 BUSINESS LOCATION

The Masagana Hog Production is situated at Purok Masagana, Barangay.

Palumbe, Lambayong, Sultan Kudarat. The site is good for the production

because it is far from the residential area.

Figure 4.1 Business Location

The location of the Proposed business is at Barangay. Palumbe, Purok,

Masagana Lambayong Sultan Kudarat, 15 kilometer away from Tacurong City.

The location is far from the residential area.

23
4.1.1 Mode of Acquisition

The proponents will acquire (5,000) five thousand square meters of land

from a parcel of (13,659) thirteen thousand six hundred fifty nine square meters

land, lot number 5259-C from Ernesto Samonte worth (500,000) five hundred

thousand pesos, non-negotiable on cash basis. In that land, there will be (9) nine

buildings to be constructed. The constructed buildings consist of boar and

gestating section, lactating and nursery section, starter and grower section, pig

patient section, finisher section, laboratory room, stock room, caretaker’s quarter,

main office and guard house.

4.1.2 Sketch Plan/Layout

24
 Figure 4.1.2 Sketch Plan/Layout

PERSPECTIVES AND ELEVATIONS

Figure 4.1.2.1: Office

25
Figure 4.1.2.2: Stock Room and Laboratory

26
Figure 4.1.2.3 : Caretakers Quarter

27
Figure 4.1.2.4:Guard House

28
 .

Figure 4.1.2.5:Finisher Section

29
Figure 4.1.2.6” Pig Patient Section

30
Figure 4.1.2.7:Starter and Grower Section

31
 Figure 4.1.2.8: Boar and Gestating Section with Lactating and Nursery
Section

4.2 DESCRIPTION OF PRODUCT

32
 The main products of Masagana Hog Production are live hogs. The

business will assure that products will meet good quality and the desired

standard of weight of selling and free from any diseases to be sold to the

customers. Pork is the popular name for the pig meat. There are two varieties of

pork. First grade is the pork shoulder, brisket, pork loin, groin, lumber portion and

ham. Class ll pork is the tanks, neck, knuckle and shank. Young pork has a

dense texture, light pink color, slightly opaque surface and contains almost no

film on its surface. Old pork is rich, dark reds. Very dark meat in combination with

an abundance of films on the surface indicates that after heat treatment such

meat can be dervish and tough so it is best not to buy it. According to the USDA

Nutrient Database in 100g raw pork contains 61.06g water, 16.88g of

protein, 21.19g fat, 0g carbohydrates and 0.87g of Ash. Pork is also a source of

Vitamin B12 and other B Vitamins as well as Iron and Zinc. The cleanliness of

the production must be maintained for the welfare of the hogs, a stress free

environment, proper ventilation and adequate supply of food and medicine are

necessary. The Masagana Hog Production will ensure the welfare of its

customers in giving a just and right selection of its desired hogs.

4.2.1 Sources of Product or Services

The proponents come up the idea that they will purchase a total of 32 sow

and 1 boar as a starter from Anthony backyard piggery, Atadero Farm and Noel

Bayya.

4.2.1.1 Source of the Product

33
 The researchers decided that 9 heads of the product comes from

Anthony backyard piggery located at Purok Bonifacio, Barangay. Maligaya,

Lambayong, Sultan Kudarat, Zip Code 9802; the 15 heads of the product will

comes from AtaderoFarm loacated at Purok Rizal, Barangay. Maligaya,

Lambayong, Sultan Kudarat, Zip Code 9802 and 9 heads will come from the farm

of Noel Bayya located at Purok Kalukag Tacurong City.

1. Live healthy hogs weighing 90 kilos and above ready to be

sold and carcass to other hogs consumers.

2. The products of Masagana Hog Production will have three

(3) crossbreed of hogs that will be composed of Duroc,

Landrace, and Large white.

a. Duroc

It is late-maturity, large-framed type, excellent

for heavy-carcass production. The head and

the neck are light and it has a small lop ears. The

skin is solid reddish color, varying from gold

to deep brick red. They have a medium

length and slight dish of face.

b. Landrace

It is white in color. Their ears drop and slant

forward with its top edges nearly parallel to the

bridge of a straight nose.

c. Large White

34
 It is also known as the English Large White. It

is a breed of domestic pig originating in

Yorkshire, hence also known as the

Yorkshire pig. It is one of the most numerous of all pig

breeds. It is widely used in crossbreeding for

intensive pig farming around the world. These

kind of breed pigs, with erect ears and dished

face. It was originally developed as an outdoor breed, but today

it is one of those favored by commercial pig breeders.

4.2.2 Analyzing the Product Life Cyle

Live pig is one of the easiest yet expensive productions but it can also be

profitable in many ways. It is qualified as a part of livestock products. It’s any of

various stout-bodied, short-legged omnivorous artiodactyl mammals with a thick

bristly skin and a long flexible snout. The breeds of the pigs are Doroc, Large

White, New Dalan, Petren, Double Cross Breed composes of Doroc and Petren,

and the Triple Cross Breed composed of Doroc, Large White and DorocPetren.

(1st) First is Doroc, it has a red skin, broad shoulder, long body with short legs,

small butt and this type of breed is good because it is not prone in disease but its

resistance in travelling is not good especially when it’s under the sun.

(2nd)Second is Large White. It is plain white and has a long body that is common

in every backyard piggery. (3rd) Third is New Dalan, it is short and has a solid

body but it has a small intestine; this is good for making ham. (4 th) Forth is

Petren, it has a gray dots in its skin and good for travelling. (5 th) Fifth is Doroc

35
Petren or the Double Cross Breed, It has a red skin with gray dot, its’ not prone in

disease and good for travelling. (6 th) Six, Last but not the least is the Triple Cross

Breed that is composed of Doroc, Large White and DorocPetren; this breed is the

most outstanding breed of all for the mean time because it is a combination of

three good breed. The study is conducted to determine if the business will boom

in the next three or five years based on the data gathered and findings in some

computations that there is an increasing demand for hogs.

This will continue in the next years to come. After the research and

development is done by the proponents, it is time to launch the product which will

start in piglets with the goal to meet consumers’ needs with high quality products

at affordable price.

4.3 CHANNEL OF DISTRIBUTION

Direct

Customer

Public

Best Quality Hogs for Best Quality Meat

Figure 4.3.1 Channel of Distribution

36
 The channel of distribution starts from acquiring 32 sows and 1 boar from

the first one month of operations for the purpose of production of piglets. The

business will be the producer of the first piglets which will be raised up to the

desired minimum rate of at least 90 kilos before it will dispose to the target

markets. To raise new set of hogs, the parents will produce piglets. The new

producer and distributor of livestock hogs will be the Masagana Hog Production.

The business will dispose the hogs to the market specifically to the direct buyers;

Fitmart, and Public Market meat vendors in Tacurong City and for piglets direct

buyer is Rural Improvement Club (RIC) until to the end consumers.

4.4 STANDARD OPERATING PROCEDURE (SOP)

Purchasing the Hogs

The proposed business will purchase 32 fully grown to labor and 1

boar. 9 heads of the product comes from Anthony Backyard Piggery, another 15

heads, including boar, comes from Atadero Farm located at Purok Rizal, Brgy.

Maligaya, Lambayong, Sultan Kudarat, Zip Code 9802 and 9 heads come from

Noel Bayya located at Purok Kalukag, Tacurong City. Each sow will cost 12000

and 25000 for 1 boar. Before starting the operation, the proponents comply first

the requirement which is the permit and licenses.

Housing

The hogs shed will have each feeder where the food will be given.

The hogs shed will have enough space for the hogs to move.

37
Feed and Medicine

The feed of the hogs are mixed feeds by the management that has

enough sourced of nutrients to sustain the quality of their body. The hogs will be

feed 3 times a day with its standard amount feed per day of each hogs. The

medicine will be given to medicate immediately the hog condition while the

vitamins and supplements will be given during its nursery stage so that the

immune system will be boosted.

Types of Feeds

There are five types of feed needed to produce the desired weight of hogs

before disposal. Each type differs in the proportion of nutrients of feeds. The

proportion of the nutrients is important to address the needs of the pigs at

different stages of growth. The shift from one ratio to another should be made

gradually in order not to upset the normal feeding behavior of the pigs.

Maxibab / Creep Booster

Meal, Fish Meal, Wheat Pollard, Rice Bran D1, Copra Meal,

Brewers Dried Grains.

Hog Pre-Starter Feeds

This is given when the piglet is 26 to 55 days and weigh of 6 to 15

kilos. Then 0.70 kg feeds per day will be given to each piglet. It is composed of

Ground Corn, Soybean Meal, Wheat Pollard, Rice Bran D1, Copra Meal,

Brewers Dried, Grains, Molasses, Vegetable Oil, Synthetic Amino Acids, Monod

calcium Phosphate, Limestone, Vitamins, Trace Minerals, Anti-oxidant,

MoldInhibitor.

38
 Starter Feeds

This is given when the hog is 15 to 85 days and weigh of 15 to 50

kilos. Then 1.30 kg feeds per day will be given to each hog. A starter feed

contains 18% crude protein and 3,250 kilo calories (kcal) of digestible energy.

Grower Feeds

This is given when the hog is 85 to market days and weigh of 50 to

market kilos. Then 2 kg feeds per day will be given to each hog. Grower ration

contains 16% of crude protein, 4% crude fat, 10% crude ash, 13% moisture and

3,200 kilo calories (kcal) of digestible energy.

Brood Sow

This is given when the sows are in dry period (from weaning until

the next breeding) and pregnant sow up to 100 days of gestation 2 to 2.50 kilos

of feeds per day. Diets containing 45% wheat midds, 20% soybean hulls, 25%

alfalfa meal, 30% sugar beef pulp, or 40% oats provide sows about 350 g/d of

NDF when fed at 6 Mcal Me daily.

This is also given when the boar is 7 to 10 months and 2 kilos per

day that gradually increase consumption up to 3 kilos when the boar is 10

months and beyond.

Lactating Feeds

This is given when the sows are 14 days before expected date of

farrowing up to weaning; 3 kilos and gradually increases consumption up to 6

39
kilos per day. Feed ingredients that are high in fiber content, such as soy hulls,

oats, wheat bran dilute the nutrient content of intake.

Types of Vitamins and Medicines

Electrolytes

This is a veterinary medicine used to minimize stress and stay the

hogs hydrated.

Belamyl

Is given to the hogreaches 2 to 3 month old as a dietary

supplement with B-complex. It is composed of amide Vitamin B 12, Thiamine

hydrochloride, Riboflavin, and Niacin.

Multivitamins

A golden brown, sterilraqueous solution containing; vitamin A

palmitate, vitamin B3 (cholecelciferol), vitamin E acetate, vitamin B1 (Thiamine

Hydrochloride), vitamin B2 (Riboflavin sodium phosphate), vitamin B6

(Pyridoxine hydrochloride), nicotinamide, pantothenol and vitamin B12

(Cyanocobalamin).

Latigo 1000
It is a veterinary medicinal product contains 20%

levamisolehydrochloride. It is aimidazothiazole anthelmintic that acts as

antagonist at nicotinic acetycholine receptors of snematodes used to kill worms.

Jectran. Content per ml are elemental iron 100mg, cyanacobalamin 25 mcg,

cobalt chloride 10 mcg, zinc chloride 2 mcg. Prevention and treatment of iron

deficiency anemia, anemia due to blood loss and parasitism, and macrocytic

40
anemia (deficiency in co-factor). Do not mix with antibiotics or other supplements

unless specified by the manufacturer.

Ivermectin

It is an injectable parasiticide for cattle and swine. One low volume

dose effectively treats and controls the following internal and external parasites

that may impair the health of cattle and swine like gastrointestinal roundworms,

lungworms, grubs, lice and mange mites of swine.

Immunize Vaccine

It is essential to protect against things like measles, mumps,

rubella, hepatitis B, polio, etc. it is also known as safely and effectively use a

small amount of a weakened or killed virus or bacteria or bits of lab-made protein

that imitate the virus in order to prevent infection by that same virus orbacteria.

Enrofloxacin

It is a broad spectrum antibiotic used in veterinary medicine to treat

animals afflicted with certain bacteria infection. This drug belongs to a class of

antibiotics known as flouroquinolones and is not effective against infections

caused by viruses, fungi, or parasites.

Tylocin

Tylocin injection is indicated for use in treatment of swine arthritis

caused by Mycoplasma hyosynoviae, swine pneumonia caused by pasteurella

spp.; swine erysipelothrixrhusiopathiae; and acute swine dysentery associated

with brachyspira (formerly serpulina or treponema) hyodysenteriae when

followed by appropriate medication in the drinking water and or feed.

41
 Paracetamol Analgesic

It is used to prevent and cure fever.

Vaccine

It is used to medicate hog cholera.

Dynamotilyn

It is used to medicate swine dysentery or hogs that excrete with

blood.

Tapigs

It is a special ingredients mixed with the feeds given to boar once in

every two months.

Let’s start with sow where the production of pigs begins. The breed of sow

is Landrace because it has a good quality of producing piglets. 9 months sow is

in gestating pin with (2) two kilos of gestating pellet per day and ready for its first

hit, (21) twenty one days after first hit, if not hit the symptoms is its feminine part

will turn red then do its second hit and count again for (21) twenty days, again if

not hit for the third time dispose the sow because it is already loss. So after first

hit and it was really hit the sow will be pregnant after (42) forty two days it was

feed with (2 ½ kls.) two and half kilo of gestating pellet per day after (63) sixty

three add (½) half kilo to make it (3 kls.) three kilo of gestating pellet per day after

(84) eighty four days add again (½) half kilo to make it (3 ½ kls.)three and half

kilo of gestating pellet per day until its (100) one hundred days, mix (1) one

sachet of Latigo 1000,10g to (3 ½) gestating pellet to deworm the sow. (101) one

hundred one to (106) one hundred six days feed the sow with (2) two kilos of

42
lactating pellet. At (107) one hundred seven days put the sow in par rowing or

lactating pin for the preparation of giving birth then reduce the feeding to (1 1/2)

one and half kilos of Lactating pellets per day until on or before(114) one

hundred fourteen days will be the schedule of labor. (1) one week after add (½)

half kilo to make (2) two kilos of Lactating pellet per day. After (1) one week to (1)

one month, the feeding will be (4) four to (6) six kilos of lactating pellet per day.

(1) one week before separating the sow to its piglet, inject ivermictin to deworm

the sow and put it back it the gestating pin, after (3) three days to (1)one month

the sow is ready for its (2nd) second hit. If the sow is still not ready for breeding

after one month it can be ready to dispose. If the sperm cell doesn’t bloom, the

sow already matures at this stage it should be dispose. (6) six to (7) seven times

giving of birth is good enough for a sow. In terms of washing the sow its schedule

is (2) two to (3) times a day but (10) days after giving birth don’t wash it, just

clean the waste material (poop) of the sow in the par rowing pin. Piglet after (7)

seven days up to (1) one month will be feed with creep booster to assist the milk

of the lactating sow and electrolyte mixed with water as their drinks for anti-stress

when the weather is hot but if not, water is enough. (1) one month to (2) two

month put the piglet in the nursery section that will be feed with pre-starter pellet

and plain water then (5) five days before changing the feeding mix the pre-starter

pellet and starter pellet for prevention of diarrhea and (2) two to (3) three month

feed it with starter then (5) five before change feeding mix starter and grower

pellet. (3) three to (4) four month feed with grower pellet and plain water again (5)

five days before changing the feeds mix the grower and finisher pellet then (4)

43
four to (5) five months the pig is ready to dispose to the client. The schedule of

washing the pig aged (2) two to (5) month is twice a day (1 st) first is at (10) ten

am and next is at (1) one pm. When it comes to medicine piglet (3) three days

from birth must take 1 ml per head of jextran (iron). (35) thirty five days inject the

pig with 0.5 ml ivermictin to deworm the pig then after (1) one week, every 30

kilos of piglet is equal to 1ml of belamyl multivitamins.(45) forty five days pre-

starter piglet must start to be immunize with vaccine pair vial mix together and

inject (1) one ml per head. Make sure to boil or burn the bottle of vaccine after

using it to avoid air contamination that can cause death to other animal in the

surroundings. Common pig disease is diarrhea or scouring, swine flu, bird flu,

and hog cholera. if pig suffer from diarrhea or scouring inject inrofloxacin and

belamyl vitamins in the first day and continue without vitamins in the next day

until (3) three to (5) five days of treatment. If suffer in swine flu or bird flu inject

tylocin with belamyl vitamins in the (1st) first day and continue the treatment (2 nd)

second to (5th) fifth day without vitamins. If the pig suffers from hog cholera make

sure to segregate the infected pig and put it in the patient pig pin to avoid

transmission of a disease and inject hog cholera vaccine. Always remember to

boil or burn the vaccine bottle. Boar which where sperm came from transmitted to

the sow through natural breeding or artificial breeding. In this study it uses

natural breeding which boar and sow having sexual connection for pregnancy.

The feeds of boar is also (2) two kilos of gestating pellet but every (2) two

months, it is mix with (1) one teaspoonful of tapig (special ingredient) and after

(2) two month inject belamyl vitamins, then at the next (2) two month mix latigo

44
1000, 10mg to gestating pellet for deworming. Do the routine once every (2) two

month. Boar can release (700) seven hundred ml of sperm cell in artificial

breeding but that’s only the minimum in natural breeding because there is

contact between (2) two sex organ. (1) One boar can cater (15) fifteen to (20)

twenty heads of sow. (2) two types of boar, the Junior boar which is 9 month of

aged, (150) one hundred fifty kilos and very much compatible for natural

breeding. The senior boar, aged 12 month, (200) two hundred to (250) two

hundred fifty kilos compatible for (250) two hundred fifty kilos sow for natural

breeding. The boar body must be observed to know if it’s still good for breeding

because the body is healthy if not it is good to dispose. For information artificial

breeding uses catheter and dispose after use to avoid bacteria contamination

and this way of breeding is commonly used in a huge piggery because the boar

can’t cater the entire sow inside the piggery.

4.5 MODE OF ACCEPTABLE PAYMENT

The Masagana Hog Production will use cash basis. Under cash basis

payment, customers especially from the public market are allowed to pay at least

50% of the amount, and then the remaining balance will be collected within (7)

seven days. Failure of paying the balance within the scheduled number of days

will receive notice of collection. While those customers that will use cash, bank

transfers and cheque basis will receive specific discount directly from the total

amount per kilo depending on the number of hogs to be bought.

45
4.6 PRODUCTION/ SERVICE SCHEDULE

Masagana hog production will acquire 32 sow as a starting of the business

and 1 boar. At first contract of operation we will release100 according to demand

of the customers which are public market the direct buyer, and Fitmart.. Each

sow will get pregnant twice a year so that every month, 8 sow produce a 112

piglets, so there are new production to the second operation of production.

4.7 PRODUCTION / SERVICE PROCESS

The process of production will begin from the piglets after 1 month the

piglets will go to the next process which is the pre-starter this stage is first stage

from the nursery the next is the second stage which is the starter this is stage is

given starter pellet to 10-20kgs weaners until the pigs are about 3months old and

weigh 30-35kgs. Grower pigs are capable of tremendous rates of protein

deposition and growth while converting feed to gain and better 2:1efficiency.

They don’t require complex diets or specialty ingredients like nursery pigs. The

last stage is the finisher at this stage is ready to sell because pig finisher is a

feeding option following grower or transition that enhances a softer look. It is also

the feed of choice for tighter made pigs need added body and finish.

4.8 QUALITY CONTROL

Masagana Hog Production produce an live hog that has good quality of

meat that come from the healthy feedings and giving an high variety of vitamins

and medicines to eradicates the unnecessary virus that cause of unhealthy grow

46
of hogs. In the production process the location of the farm is fit for hog raiser

because of the warm and good environmental weather that give the hog high

quality of meat.

47
4.9 LIST OF PRICE OF EQUIPMENT AND FACILITIES

Table 4.9.1 Land

Quantity Unit Cost per Unit Total cost

Land 0.5 Ha Php 500,000 Php 500,000

Table 4.9.2 Equipment

Quantity Amount Total cost Useful life
Wall fan 2 Php 750 Php 1,500 3 years
Air con 1 Php 10,000 Php 10,000 7 years
Computer set 2 Php 13,000 Php 26,000 5 years
Refrigerator 1 Php 12,000 Php 12,000 10 years

Table 4.9.3 Furniture and Fixture

Quantity Amount Total cost Useful life
Cabinet 2 Php 8,000 Php 16,000 8 years
Chairs 10 Php 200 Php 2,000 5 years
Sofa set 1 Php 8,000 Php 8,000 5 years
Table 5 Php 3,500 Php 17,500 6 years

Table 4.9.4 Supplies

Quantity Amount Total cost
Ball pen 40 Php 10 Php 400
Bond paper 10 rim Php 240 Php 2,400
Marker 24 Php 35 Php 840
White board 1 Php 800 Php 800
Folder 40 Php 5 Php 200
Envelopes 30 Php 6 Php 180
Pencils 12 Php 6 Php 72
Sharpener 5 Php 5 Php 25
Ink 1 set Php 1,985 Php 1,985
Chapter V

48
 FINANCIAL ASPECT
5.1 PROJECT COST
Masagana Hog production offers a good source of income among new
entity. The following cost and return analysis from hog production of pure
confinement indicate profitability. Start-up funding includes the cost for purchases
of land and stocks, construction of house and fencing.
Masagana Hog Production
Project Cost
Assets
Acquisition of Land and Improvements
Purchases of 5000 sq meter land 500,000
b. Land Improvements
b.1 Slashing 1,400
b.2 Layouting and Staking 7,000
b.3 Hole digging and refilling 2,000 510,400
Acquisition/Construction of Fixed assets
a.Building with Labor cost 2,963,981
b. Equipments 81,298
c.Delivery Truck 400,000
d. Furniture and Fixtures 26,500 3,471,779
Cost of Biological Asset
a.Purchases of boar and sow 409,000
409,000

Farm Supply Expense 949,509

Office Supply Expense 6,902
Transportation Expense 7,500
Advertising Expense 1,500
Salaries and Wages 150,180
Utilities Expense 7,500
Permit and Licenses 23,779
Repair and Maintenance 8,550 1,155,420
Total 5,546,599
Contingency 5% 277,330

Total Projected Cost 5,823,929

Partner's Contribution 1,164,785.75

MASAGANA HOG PRODUCTION INITIAL INVESTMENT

49
 The general operation and other financial demands will be sourced from

the contributions. This is the reason that the proponents wanted to operate the

proposed business smoothly. The source of Total Project Cost will be from

partners as contribution.

Table 5.1 Total Project Cost

PARTNERS AMOUNT

A 1,164,785.75

B, 1,164,785.75

C, 1,164,785.75

D, 1,164,785.75

E, 1,164,785.75

TOTAL: 5,823,929

5.3 BUSINESS ASSUMPTION

1. Partnership will be the form of the business organization.

2. The land will be acquired by the proponent with its fair value amounting to

Five Hundred Thousand (500,000).

3. The total project cost is P5,823,929

4. The useful life of the building is 20 years

5. The building will be composed of the piggery, bunk house and the

administrative office.

6. Straight-line method will be used in depreciating the assets.

50
7. Cost of production (DM,DL,and FOH) increase by 5% every year.

8. Expenses such as advertising, salaries, supplies utilities and

transportation will be increased by 5% every year.

9. Taxes and licenses and repairs and maintenance will be increased by 5%

every year.

10. The sources of funds will be divided from the capital contributions of

partnership.

11. Profit and losses will be divided equally.

12. Withdrawal will be made at the third year of operation of business

amounting 500,000 it will increase 20% every year

13. The mortality rate of the business will be 2%.

W E
S

51
5.4. Forecasted Financial Statement

Table 5.4.1 Income Statement

Masagana Hog Production

Projected Statement of Financial Performance
For the Year 1, Year 2,Year 3, Year 4, and Year 5

Table 5.4.2 Statement of Financial Position

Masagana hog Production
Projected Financial Position

52
 For the Year 1, Year 2, Year 3, Year 4, and Year
Year 1 Year 2 Year 3 Year 4 Year 5
Assets
Current Assets
Cash ₱ 4,434,118 ₱ 8,022,203 ₱ 12,442,430 ₱ 18,878,931 ₱ 27,067,897
Inventory 796,933 1,045,090 1,418,248 1,164,102 879,023
Total Current Assets 5,231,051 9,067,293 13,860,678 20,043,033 27,946,920
Non-current Assets
Building 2,177,386 2,074,786 1,972,187 1,869,588 1,766,988
Delivery Truck 328,000 256,000 184,000 112,000 40,000
Equipments 72,330 63,363 54,395 45,427 36,460
Biological Asset 890,000 1,035,000 1,180,000 1,325,000 1,470,000
Furnitures and Fixtures 22,885 19,270 15,655 12,040 8,425
Land 510,400 510,400 510,400 510,400 510,400
Total Non-current Assets 4,001,001 3,958,819 3,916,637 3,874,455 3,832,273

Liabilities and Owner's Equity

Liabilities
Income Taxes Payable ₱ 1,022,437 ₱ 1,444,949 ₱ 2,046,346 ₱ 2,680,956 ₱ 3,432,798
Total Liabilities
Owner's Equity
A, Capital 1,641,923 2,316,232 3,146,194 4,247,306 5,669,279
B, Capital 1,641,923 2,316,232 3,146,194 4,247,306 5,669,279
C, Capital 1,641,923 2,316,232 3,146,194 4,247,306 5,669,279
D,Capital 1,641,923 2,316,232 3,146,194 4,247,306 5,669,279
E,Capital 1,641,923 2,316,232 3,146,194 4,247,306 5,669,279

Table 5.4.3 Statement of Cash Flows

Masagana Hog Production
Statement of Cash Flows

53
 For the Year 1, Year 2, Year 3, Year 4, and Year 5
Year 1 Year 2 Year 3 Year 4 Year 5
Cash Flows From Operating Activities
Cash Received From Customers ₱ 7,632,000 ₱ 9,158,400 ₱ 11,215,080 ₱ 13,458,096 ₱ 16,095,715
Cash Paid For Office Supplies (6,902) (7,109) (7,322) (7,542) (7,768)
Cash Paid for Employer's Contributions (54,262) (55,890) (57,567) (59,294) (61,073)
Cash Paid for Legal Expenses (23,779) (23,779) (23,779) (23,779) (23,779)
Cash Paid for Salaries (600,722) (616,383) (634,875) (653,921) (673,539)
Cash Paid for Farm Supplies (3,256,830) (3,354,535) (3,455,263) (3,558,921) (3,665,689)
Cash Paid for Utilities (30,000) (30,900) (31,827) (32,782) (33,765)
Cash Paid for Miscellaneous Expenses (1,500) (1,545) (1,591) (1,639) (1,688)
Cash Paid for Income Taxes (1,022,437) (1,444,949) (2,046,346) (2,046,346) (2,680,956)
Cash Paid for Repairs and Maintenance (34,200) (35,226) (36,283) (37,371) (38,492)
Net Cash Provided By Operating Activities 2,601,368 3,588,084 4,920,227 7,036,501 8,908,966

Cash Flows From Investing Activities

Cash Paid for Land and Land Improvements (510,400) - - - -
Cash Paid for Hogs (409,000) - - - -
Cash Paid for Building (2,963,981) - - - -
Cash Paid for Equipment (81,298) - - - -
Cash Paid for Furnitures and Fixtures (26,500)
Net Cash Used in Investing Activities (3,991,179) - - - -

Cash Flows From Financing Activities

Cash Received From Investment of Partners 5,823,929 - - - -
Cash Withdrawals of Partners - - (500,000) (600,000) (720,000)
Net Cash Provided/ (Used) in Financing Acitivities 5,823,929 - (500,000) (600,000) (720,000)

Net Increase/(Decrease) in Cash 4,434,118 3,588,084 4,420,227 6,436,501 8,188,966

Beginning Cash Balance - 4,434,118 8,022,203 12,442,430 18,878,931
Ending Cash Balance ₱ 4,434,118 ₱ 8,022,203 ₱ 12,442,430 ₱ 18,878,931 ₱ 27,067,897
Table 5.4.4 Statement of Changes in Equity

Masagana Hog Production

Satement of Changes in Equity
For the Year 1, Year 2, Year 3, Year 4, and Year 5

54
5.5 Financial Statement Analysis
Masagana Hog Production
Projected Working Capital
For The Year 1, Year 2, Year 3, Year 4, Year 5

Table 5.5.1 Working Capital.

Working Capital
Year 1 Year 2 Year 3 Year 4 Year 5
Current Assets 5,231,051 9,067,293 13,860,678 20,043,033 27,946,920
Current Liabilities 1,022,436.99 1,444,949 2,046,346 2,680,956 3,432,798
Working Capital 5,231,051 55 7,622,344 11,814,332 17,362,078 24,514,122

Working Capital Ratio 5.12 6.28 6.77 7.48 8.14

 The working capital will be used to measure in its day-to-day operations, calculated as the currents

The working capital will be used to measure in its day-to-day operations, calculated as the currents minus

the current liability. The working capital of the business shows increasing from year 1 up to year 5 which

yields 5,231,051 in year 1, 7,622,344 in year 2, 11,814,332 in year 3, 17,362,078 in year 4, and 24,514,122

in year 5 respectively.

5.5.2 Net Profit Margin

Masagana Hog Production

Net Profit Margin
For The Year 1, Year 2, Year 3,Year 4, Year 5

56
Table 5.5.2 Net Profit Margin

Profit Margin
Year 1 Year 2 Year 3 Year 4 Year 5
Net Income 3,408,123 4,816,496 6,823,672 8,668,823 13,094,945
Sales 7,632,000 9,158,400 11,217,600 13,190,400 17,748,000
Profit Margin 45% 53% 61% 66% 74%

57
 Net profit margin measures profitability after considering all revenues and expenses. The table shows that the

net profit margin result is increasing from year 1 to year 5 which yields 45%, 53%, 61%, 66% and 71% respectively.

5.5.3 Return On Investment (ROI)

Masagana Hog Production

Return On Investment
For the Year 1,Year 2,Year 3, Year 4 and Year 5

Table 5.5.3 Return On Investment

Return on Investment
Year 1 Year 2 Year 3 Year 4 Year 5
Net Income 3,408,123 4,816,496 6,821,152 8,936,519 11,442,660
Total Assets 9,232,052 13,026,112 17,777,315 23,917,488 31,779,193

Return on Investment 37% 37% 38% 37% 36%

58
 The Return on Investment measures overall efficiency of the firm managing the asset generating profits.

The

Return on Investment of proposed business provide a result of 37%, 37%, 38%, 37% and 36% at year 5

respectively.

5.5.4 Payback Period

Masagana Hog Production
Payback period
For the Year 1, Year 2, Year 3, Year 4, and, Year 5
Table 5.5.4 Payback Period
Payback Period

Year 0 Year 1 Year 2 Year 3 Year 4 Year 5

Annual Operating Cash Flows - 2,601,368 3,588,084 4,920,227 7,036,501 8,908,966

Unrecovered Costs/(Excess) 5,823,929 3,222,560 (365,524) (5,285,751) (12,322,252) (21,231,219)

59
Payback Period 3.587 years
 The investment recovery of proposed business is 3 years, 7 months and 16 days. The

payback period of the business help determine the length of time required to recover.

60
 Chapter VI
SOCIO-ECONOMIC AND ENVIRONMENTAL ASPECT

6.1 SOCIO-ECONOMIC ASPECT

Establishing this help us a lot not only for the locality but for the country as

well. The proposed business needs employees for the operation. As this

established in the location, this introduce employment. Indicative, that the

proposed business provide employment most especially to those who have not

finished its education. As employment introduce in the location, this may always

increase income to those engaged in that business activity of the proposed

business. Establishing Masagana Hog Production would increased the supply of

hogs. This means that, insufficient supply of hogs can be filled in for some ratio

by the proposed business. The proposed also contribute to the government by

paying its taxes which is part of their revenues for their expenses.

6.2 ENVIRONMENTAL ASPECT

Establishing Masagana Hog Production will help not only in the socio

economic aspect but also in environment aspect. Manure and feces are the

waste of Masagana Hog raising production. Manures and feces can be used as

fertilizer. The management decides to give these wastes to the Department of

Agriculture and farmers for them to make their own organic fertilizer.

61
 Chapter VII
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION

7.1 SUMMARY OF FINDINGS

Masagana Hog Production is an agricultural business where hogs are

being taken care of until they are ready to be delivered. The main targets of the

proposed business are the public markets and Fitmart in Tacurong City. The

location of the business will be at Purok Masagana, Barangay Palumbe,

Lambayong Sultan Kudarat. The proposed business will be a partnership. Each

of the partners will contribute Php1,164,786 or 20% of total capital. The main

product of the proposed business will be hogs fattening. The breed of the Hogs

to be fattened is come from Anthony Backyard Piggery total of 9 heads, another

15 heads, including boar, comes from Atadero Farm located at Purok Rizal, Brgy.

Maligaya, Lambayong, Sultan Kudarat, Zip Code 9802 and 9 heads come from

Noel Bayya located at Purok Kalukag, Tacurong City..The proponents will

promote the business through advertisement like putting tarpaulins in the public

places. The income and losses incurred by the business will be divided among

partners. The business will recover its initial capital after three (3) years 10

months and 10 days.

7.2 CONCLUSIONS
Therefore, the proponents conclude that the MASAGANA HOG

PRODUCTION will be feasible and viable because of the increasing demand of

62
the pork meat in the market. Based on analysis of financial statements, the

project can quickly recover its initial capital after 3 years 10 months and 10 days.

This reflects the efficiency of the business in controlling its expenses while

maximizing its profit. Based on the findings of the study, Establishing Masagana

Hog Production in Barangay Palumbi, Purok Masagana, Lambayong ,Sultan

Kudarat is feasible and viable.

7.3 RECOMMENDATIONS

To ensure the success of the proposed project the entity should create

and devise strategies to attract more customers, the workers should also

maintain good work, attend some seminars and trainings so that product should

be better and presentable. The business ensures that the products are adequate

to supply the demands of the customers, and as the production increases, the

entity will expand its market.

63
 BIBLIOGRAPHY

BOOKS

BRINGHAM, E. F (2012) Financial Management: Theory and Application.

CABRERA M.E.(2013) Management Accounting Manila Philippines: GIC

Enterprises & Co., INC

ERN. (2012) Tax Tacurong

WEBSITES

www.pork.org

www.NationalPorkBoard.com

http://www.knowledgebank.irri.org/step-by-step-

production/postharvest/drying/mechanical-drying/system

64
APPENDICES

65
Appendix 1

Republic of the Philippines

SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

PLAN OF COURSE WORK

Name: PEREZ, MA, CARMELA M. Course: BSAT
Major Course:
Course Course Description Unit Grade Remarks
No.
Acctg 201 Fundamentals of Acctg I 6 2.50 Passed
Acctg 202 Fundamentals of Acctg II 6 2.50 Passed
Acctg 211 Financial Acctg and Rep I 6 1.75 Passed
Acctg 212 Financial Acctg and Rep II 6 2.75 Passed
Acctg 213 Financial Acctg and Rep III 3 2.00 Passed
Mrktg 211 Principles of Marketing 3 1.25 Passed
Cost 211 Cost Accounting and Cost Mgt. 6 2.00 Passed
Mgt 212 Financial Management I 3 3.00 Passed
Acctg 221 Advance Financ’l Acctg. And Rep I 3 2.50 Passed
Acctg 222 Advance Financ’l Acctg. And Rep II 3 3.00 Passed
Law 212 Law on Business Organization 3 2.00 Passed
Tax 212 Business and Transfer Tax 3 2.50 Passed
Passed
Inclusive Course:
Eng 114 Technical Writing 3 1.75 Passed
Stat 113 Business Stat. w/ Comp. app 3 2.25 Passed

Total Numbers of Units Earned :182

Total Numbers of Units Earned :134

Certified Correct: Approved:

MARIBETH P. SALABAN, MBA ELVIE V. DIAZ, PhD.

Campus Registrar Campus Director

__________________ __________________
Date Date

66
Appendix 1

Republic of the Philippines

SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

PLAN OF COURSE WORK

Name: CALIBOSO, JERALD S. Course: BSAT
Major Course:
Course Course Description Unit Grade Remarks
No.
Acctg 201 Fundamentals of Acctg I 6 2.25 Passed
Acctg 202 Fundamentals of Acctg II 6 1.75 Passed
Acctg 211 Financial Acctg and Rep I 6 2.25 Passed
Acctg 212 Financial Acctg and Rep II 6 2.00 Passed
Acctg 213 Financial Acctg and Rep III 3 2.00 Passed
Mrktg 211 Principles of Marketing 3 1.75 Passed
Cost 211 Cost Accounting and Cost Mgt. 6 1.50 Passed
Mgt 212 Financial Management I 3 2.00 Passed
Acctg 221 Advance Financ’l Acctg. And Rep I 3 1.25 Passed
Acctg 222 Advance Financ’l Acctg. And Rep II 3 1.50 Passed
Law 212 Law on Business Organization 3 1.50 Passed
Tax 212 Business and Transfer Tax 3 2.00 Passed
Passed
Inclusive Course:
Eng 114 Technical Writing 3 1.75 Passed
Stat 113 Business Stat. w/ Comp. app 3 1.75 Passed

Total Numbers of Units Earned :182

Total Numbers of Units Earned :134

Certified Correct: Approved:

MARIBETH P. SALABAN, MBA ELVIE V. DIAZ, PhD

Campus Registrar Campus Director

__________________ __________________
Date Date

67
Appendix 1

Republic of the Philippines

SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

PLAN OF COURSE WORK

Name: BUENAFE, LODYLEN F. Course: BSAT
Major Course:
Course Course Description Unit Grade Remarks
No.
Acctg 201 Fundamentals of Acctg I 6 2.50 Passed
Acctg 202 Fundamentals of Acctg II 6 2.75 Passed
Acctg 211 Financial Acctg and Rep I 6 2.75 Passed
Acctg 212 Financial Acctg and Rep II 6 2.50 Passed
Acctg 213 Financial Acctg and Rep III 3 2.25 Passed
Mrktg 211 Principles of Marketing 3 2.00 Passed
Cost 211 Cost Accounting and Cost Mgt. 6 2.50 Passed
Mgt 212 Financial Management I 3 2.50 Passed
Acctg 221 Advance Financ’l Acctg. And Rep I 3 2.25 Passed
Acctg 222 Advance Financ’l Acctg. And Rep II 3 2.25 Passed
Law 212 Law on Business Organization 3 2.50 Passed
Tax 212 Business and Transfer Tax 3 2.00 Passed
Passed
Inclusive Course:
Eng 114 Technical Writing 3 2.00 Passed
Stat 113 Business Stat. w/ Comp. app 3 2.00 Passed

Total Numbers of Units Earned :182

Total Numbers of Units Earned :134

Certified Correct: Approved:

MARIBETH P. SALABAN, MBA ELVIE V. DIAZ, PhD

Campus Registrar Campus Director

__________________ __________________
Date Date
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management

68
Appendix 1

Tacurong City Campus

City of Tacurong

PLAN OF COURSE WORK

Name: ROLDAN, ROSE MAE A. Course: BSAT
Major Course:
Course Course Description Unit Grade Remarks
No.
Acctg 201 Fundamentals of Acctg I 6 2.25 Passed
Acctg 202 Fundamentals of Acctg II 6 2.75 Passed
Acctg 211 Financial Acctg and Rep I 6 3.00 Passed
Acctg 212 Financial Acctg and Rep II 6 2.50 Passed
Acctg 213 Financial Acctg and Rep III 3 2.25 Passed
Mrktg 211 Principles of Marketing 3 2.50 Passed
Cost 211 Cost Accounting and Cost Mgt. 6 2.00 Passed
Mgt 212 Financial Management I 3 2.50 Passed
Acctg 221 Advance Financ’l Acctg. And Rep I 3 2.50 Passed
Acctg 222 Advance Financ’l Acctg. And Rep II 3 2.00 Passed
Law 212 Law on Business Organization 3 2.00 Passed
Tax 212 Business and Transfer Tax 3 2.50 Passed
Passed
Inclusive Course:
Eng 114 Technical Writing 3 2.25 Passed
Stat 113 Business Stat. w/ Comp. app 3 1.75 Passed

Total Numbers of Units Earned :182

Total Numbers of Units Earned :134

Certified Correct: Approved:

MARIBETH P. SALABAN, MBA ELVIE V. DIAZ, PhD

Campus Registrar Campus Director

__________________ __________________
Date Date

69
APPENDIX 2
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

APPLICATION FOR FEASIBILITY STUDY TITLE

January 16, 2019
DATE

MASAGANA HOG PRODUCTION ____________ _____________

REMARKS SIGNATURE

_______________ _______________
EL SAUNA REMARKS SIGNATURE

_______________ _______________
GIANT SLIDE& RESORT REMARKS SIGNATURE

We are planning to write our Feasibility Study outline on January 2019, at

Sultan Kudarat State University-Tacurong Campus.

Recommending Approval:

AL JOHN D. ESCOBAŇEZ POL IAN M. BUGADOR, CPA

Member Member

ERNESTO JR. L. UMIPIG, CPA

Adviser
Endorsed:
ANNIE D. FRANCISCO, MS MA. JEANELLE B. ARGONZA, PhD
Campus Research Coordinator College Dean
_______________ __________________
Date signed Date Signed
Approved:

ELVIE V. DIAZ, PhD

Campus Director
____________________
Date Signed

70
APPENDIX 3
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

NOMINATION OF GUIDANCE COMMITTEE

We MA. CARMELA M. PEREZ, JERALD S. CALIBOSO, LODYLEN F.

BUENAFE,AND ROSE MAE A. ROLDAN, a student of BS Accounting
Technology hereby nominated the following as adviser and members of my
feasibility study advisory committee.
ERNESTO JR. L. UMIPIG, CPA
Adviser

AL JOHN D. ESCOBAŇEZ POL IAN M. BUGADOR, CPA

Member Member

We, hereby certify our willingness to act as adviser / members of the

advisory committee.
ERNESTO JR. L. UMIPIG, CPA
Adviser

AL JOHN D. ESCOBAŇEZ POL IAN M BUGADOR, CPA

Member Member

Endorsed:

ANNIE D. FRANCISCO, MS MA. JEANELLE B. ARGONZA, PhD

Campus Research Coordinator College Dean
_______________ __________________
Date signed Date Signed
Approved:

ELVIE V. DIAZ, PhD

Campus Director
____________________
Date Signed

71
APPENDIX 4
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

APPLICATION FOR FEASIBILITY STUDY OUTLINE DEFENSE

Name: MA. CARMELA M. PEREZ, JERALD S. CALIBOSO, LODYLEN F.

BUENAFE,AND ROSE MAE A. ROLDAN,
Course/Major: BS Accounting Technology

We have the honor to apply for outline defense for my study entitled:
MASAGANA HOG PRODUCTION
Time: ________
Date: __________________
Venue: __________________

AL JOHN D. ESCOBAŇEZ POL IAN M. BUGADOR, CPA

Member Member

JOEMARIE A. PONO MARJORIE A. LUMOGDANG, MAT

Statistician English Critic

ERNESTO JR. L. UMIPIG, CPA

Adviser

Endorsed: Recommending Approval:

ANNIE D. FRANCISCO, MS MA. JEANELLE B. ARGONZA, PhD

Campus Research Coordinator College Dean

Approved:

ELVIE V. DIAZ, PhD

Campus Director

72
APPENDIX 5
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

APPROVAL OF FEASIBILITY STUDY OUTLINE DEFENSE

Name: MA. CARMELA M. PEREZ, Course/Major: BSAT
JERALD S. CALIBOSO,
LODYLEN F. BUENAFE,
ROSE MAE A. ROLDAN,

Feasibility Study Title: MASAGANA HOG PRODUCTION

APPROVED BY THE GUIDANCE COMMITTEE

Name Signature Date

ERNESTO JR. L. UMIPIG, CPA ___________ ________

Adviser

AL JOHN D. ESCOBAŇEZ _____________ __________

Member

POL IAN M BUGADOR, CPA _____________ __________

Member

NASRUDIN A. ABAS _____________ __________

Statistician

MARJORIE A. LUMOGDANG, MAT _____________ __________

English Critic

Endorsed: Recommending Approval:

ANNIE D. FRANCISCO, MS MA. JEANELLE B. ARGONZA, PhD

Campus Research Coordinator College Dean
Approved:

ELVIE V. DIAZ, PhD

Campus Director

73
APPENDIX 6
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

APPLICATION FOR FEASIBILITY STUDY FINAL DEFENSE EXAMINATION

Name: MA. CARMELA M. PEREZ, JERALD S. CALIBOSO, LODYLEN F.

BUENAFE, AND ROSE MAE A. ROLDAN
Course: BS ACCOUNTING TECHNOLOGY
Study Title: MASAGANA HOG PRODUCTION
Please write x whether: ( ) First ( ) Second ( ) Third
Date: ______________Time: ____________ Venue: ___________

Advisory Committee
Name Signature Date

ERNESTO JR. L. UMIPIG, CPA ___________ __________

Adviser

AL JOHN D. ESCOBAŇEZ _____________ __________

Member

POL IAN M. BUGADOR, CPA _____________ __________

Member

JUDE MICHAEL L. ARELLANO, CPA _____________ __________

Financial Analyst

MARJORIE A. LUMOGDANG, MAT _____________ __________

English Critic

Endorsed: Recommending Approval:

ANNIE D. FRANCISCO, MS MA. JEANELLE B. ARGONZA, PhD

Campus Research Coordinator College Dean
Approved:

ELVIE V. DIAZ, PhD

Campus Director

74
APPENDIX 7
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

Report on the Result of Final Defense

(Action taken by the Advisory Committee. Please indicate whether passed
or failed)

Signature Date Remarks

____________ _________________ __________________

____________ _________________ __________________

____________ _________________ __________________

Approved:

ELVIE V. DIAZ, PhD

Campus Director

75
APPENDIX 8
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

APPLICATION FOR FEASIBILITY STUDY FINAL PRINTING AND BINDING

_______________
Date

This is to certify that the feasibility study entitled MASAGANA HOG

PRODUCTION was thoroughly reviewed by the guidance committee and
recommended for final printing and binding.
MARJORIE A. LUMOGDANG, MAT JUDE MICHAEL L. ARELLANO, CPA
English Critic Financial Analyst
_______________ ________________
Date Signed Date Signed

AL JOHN D. ESCOBAŇEZ POL IAN M.BUGADOR, CPA

Member Member
_______________ ________________
Date Signed Date Signed

ERNESTO JR. L. UMIPIG, CPA

Adviser
______________
Date Signed
Recommending Approval:

ANNIE D. FRANCISCO, MS MA. JEANELLE B. ARGONZA, PhD

Campus Research Coordinator College Dean
_______________ __________________
Date signed Date Signed
Approved:

ELVIE V. DIAZ, PhD

Campus Director
_____________________
Date Signed

76
APPENDIX 9
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

CERTIFICATION OF ENGLISH CRITIC

This is to certify that the study entitled MASAGANA HOG PRODUCTION

conducted on_____________,authored by MARJORIE A. LUMOGDANG, MAT
was evaluated/check by the undersigned as to its grammar.

Issued on this _____________ day of ____________.

MARJORIE A. LUMOGDANG, MAT

English Critic

Noted:

ELVIE V. DIAZ, PhD

Campus Director

77
APPENDIX 10
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

CERTIFICATION OF FINANCIAL ANALYST

This is to certify that the study entitled MASAGANA HOG PRODUCTION

Conducted on_______________, authored by JUDE MICHAEL L. ARELLANO,
CPA was evaluated/check by the undersigned as to the financial analysis and
interpretation.

Issued on this _____________ day of ____________.

JUDE MICHAEL L. ARELLANO, CPA

Financial Analyst

Noted:

ELVIE V. DIAZ, PhD

Campus Director

78
APPENDIX 11
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

CERTIFICATION OF STATISTICIAN

This is to certify that the study entitled MASAGANA HOG PRODUCTION

Conducted on_______________, authored by JOEMARIE A. PONO was
evaluated/check by the undersigned as to the statistical analysis and
interpretation.

Issued on this _____________ day of ____________.

JOEMARIE A. PONO
Statistician

Noted:

ELVIE V. DIAZ, PhD

Campus Director

79
APPENDIX 12
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

APPROVAL OF FEASIBILITY STUDY OUTLINE DEFENSE

Name: MA. CARMELA M. PEREZ, JERALD S. CALIBOSO, LODYLEN F.

BUENAFE, AND ROSE MAE A. ROLDAN
Course: BS ACCOUNTING TECHNOLOGY
Study Title: MASAGANA HOG PRODUCTION

APPROVED BY THE ADVISORY EXAMINING COMMITTEE

ERNESTO JR. L. UMIPIG, CPA ____________ __________

Adviser Signature Date

AL JOHN D. ESCOBAŇEZ _____________ ___________

Member Signature Date

POL IAN M. BUGADOR, CPA _____________ ___________

Member Signature Date

JOEMARIE A. PONO _____________ ___________

Statistician Signature Date

MARJORIE A. LUMOGDANG, MAT _____________ ___________

English Critic Signature Date

Endorsed: Recommending Approval:

ANNIE D. FRANCISCO, MS MA. JEANELLE B. ARGONZA, PhD

Campus Research Coordinator College Dean

Approved:

ELVIE V. DIAZ, PhD

Campus Director
_____________
Date Signed

80
APPENDIX 13
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

SURVEY QUESTIONAIRE
QUESTIONAIRE FOR THE FEASIBILTY STUDY IF ESTABLISHING
MASAGANA HOG PRODUCTION IN PALUMBE LAMBAYONG,SULTAN
KUDARAT

QUESTIONNAIRE (COMPETITOR)
MASAGANA HOG PRODUCTION
Survey Questionnaire
Company (Optional): __________________________
Income:___________

1. How long have you been in operation?

o Less than 1 year
o 1 year to 2 years
o 2 years to 3 years
o 3 years and above
2. What channels do you interact through?
o In person
o Via phone
o Online

If through online, are you using different pricing strategies for online
purchases versus in person and via phone?
o Yes
o No
3. Do you use partner reselling programs?
o Yes
o No
4. How often do you sell?

81
APPENDIX 13
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

o Everyday
o Every week
o Every month
5. How many kilograms of pork meat can you produce in a week?
o 150 - 200 kilos
o 200-250 kilos
o 250-300 kilos
o Others please specify _____
6. How many kilograms of pork meat can you sell in a week?
o 150 - 200 kilos
o 200-250 kilos
o 250-300 kilos
o Others please specify: _____
7. How many customers do you cater every day?
o 5-10 customers
o 10-15 customers
o 15-20 customers
o Others, please specify:_____
8. Do you offer discounts to regular customers?
o Yes
o No
9. Do you work mainly in volume sales or one-o purchase?
o Both
o Volume sales only
o One-o purchase only
10. How do you distribute your products?
o Pick-up in site
o Delivery

82
APPENDIX 13
Republic of the Philippines
SULTAN KUDARAT STATE UNIVERSITY
College of Business Administration and Hospitality Management
Tacurong City Campus
City of Tacurong

83
QUESTIONNAIRE (CUSTOMER)
MASAGANA HOG PRODUCTION
Survey Questionnaire
(Pork meat Vendor)

Name of Establishment___________________________________

1. Do you have your own pig farms?

_____Yes _____No
2. Where did you get the supply of pig meat you’re selling?

______Own Pig farm

______Supplied from other pig farm
3. How many kilograms of pork meat do you usually dispose in a day?
______10 to 50 kgs ____151 to 200 kgs
______51 to 100 kgs ____201 to 250 kgs
_____101 to 150 kgs
4. How often do you purchase pork meat?
____Daily
____Weekly
____Monthly
5. How many kilograms do you purchase?
______10 to 50 kgs ____151 to 200 kgs
______51 to 100 kgs ____201 to 250 kgs
_____101 to 150 kgs
6. How much is the current selling price of live hog?
_______________________________
7. How much is the current selling price of pork meat?
________________________________

84
APPENDIX 14

PROJECTED OPERATING EXPENSES

85
APPENDIX 15

PROJECTED COST OF SERVICE

Particulars Year 1 Year 2 Year 3 Year 4 Year 5

30,000 30,900 31,827 32,782 33,765
Repair and Maintenance
Salaries and Wages 30,000 30,900 31,827 32,782 33,765
Utilities 34,200 35,226 36,283 37,371 38,492
Total 94,200 97,026 99,937 102,935 106,022

86
APPENDIX 16
DEPRECIATION SCHEDULE
Property, Plant and Equipment
LAND & BUILDING            
Useful Salvage
Description Total Cost
    Life Value Yearly Depreciation
Land 468,480.00
Building 1,700,000.00 30 170,000.00 51,000
Subtotal 2,168,480.00 51,000
EQUIPMENTS            
Number Useful Salvage
Description Total Cost
of Units Unit Cost Life Value Yearly Depreciation
Mobile Paddy Dryer 1 500,000.00 500,000.00 10 50,000.00 15,000.00
Tractor 1 350,000.00 350,000.00 10 35,000.00 10,500.00
Computer 1 15,000.00 15,000.00 5 1,500.00 450.00
Printer 1 4,400.00 4,400.00 5 440.00 132.00
CCTV 1 10,426.00 10,426.00 5 1,042.60 312.78
Wireless landline Phone 1 5,000.00 5,000.00 5 500.00 150.00
Subtotal 884,826.00 26,544.78
FURNITURES AND FIXTURES          
Number Useful Salvage
Description Total Cost
of Units Unit Cost Life Value Yearly Depreciation
Working Table 1 2,795.00 2,795.00 5 279.50 83.85
Chairs,Tables and Bed 2 4,799.00 9,598.00 5 959.80 287.94
Cabinet 1 9,500.00 9,500.00 5 950.00 285.00
Subtotal   21,893 657
TOTALS   3,075,199   78,201.57

87
APPENDIX 17    
   
Principal Interest Expense
Oustanding Balance
Year Retpayment 8%
  1,250,000.00
1 250,000.00 100,000.00 1,000,000.00
2 250,000.00 80,000.00 750,000.00
3 250,000.00 60,000.00 500,000.00
4 250,000.00 40,000.00 250,000.00
5 250,000.00 20,000.00 -

88
BIBLIOGRAPHICAL
DATA

89
 BIBLIOGRAPHICAL DATA

The researcher was born on the 3 rd day of September, 1996 at Palumbe

Lambayong Sultan Kudarat. He is the youngest child of Mr. Dominador Caliboso,

and Mrs. Zenaida Caliboso who are presently residing at Purok MASAGANA,

Palumbe, Lambayong, Sultan Kudarat. He took his elementary education at

Palumbe Elementary School. His secondary education was completed at

Maligaya National High School. With his ambition to avail higher and quality

education, He decided and studied at Sultan Kudarat State University, Tacurong

City Campus, where he took up Bachelor of Science in Accounting Technology

Through research, his perspective of what his future will becomes clearer and

hopeful that inspires and gives him endless faith to graduate this June 2020.

JERALD S. CALIBOSO

90
 BIOGRAPHICAL DATA

The researcher was born on 1998 of January the day of 4 at Fram's

Maternity Hospital, TMC, Sultan Kudarat. Her guardian names Melody Buenafe

and Allen B. Densing. She took her elementary education at J. Hector Lacson

Elementary School. Her secondary education was completed at Tacurong Siloam

ABC Learning Center INC. With her ambition to avail higher and quality

education, she decided to study at Sultan Kudarat State University, Tacurong

City Campus, where she took up Bachelor of Science in Accounting Technology.

Through research, her perspective of what her future will becomes clearer and

hopeful that inspires and gives her endless faith to graduate this June 2020.

LODYLEN F. BUENAFE

91
 BIOGRAPHICAL DATA

The researcher was born in Brgy. Maligaya, Lambayong, Sultan Kudarat,

on March 28, 1999. She’s the daughter of Mrs. Remedios Roldan and Rogelio

Roldan. She graduated her primary education at Maligaya Central Elementary

School (MCES) and succeeded her secondary education at Notre Dame Siena

College of Tacurong (NDSCT). She pursued her tertiary education at Sultan

Kudarat State University (SKSU) Tacurong Campus with the degree of Bachelor

of Science in Accounting Technology believing that the university will provide her

a good quality of education at low cost. She’s an owner of a small business

named RM agrivet supply and Mimi meat shop located at Purok Bonifacio, Brgy.

Maligaya, Lambayong, Sultan Kudarat. She’s also the billing clerk of BILTUM

Irrigation Association from year 2017 up to present.

ROSE MAE A. ROLDAN

92
 BIOGRAPHICAL DATA

The researcher was born on March 12, 1999 . She was given a name of

Maria Carmela Perez. She was the daughter of Mr. Rey M. Perez, She finished

his primary education at Quirino Central Elementary School Sultan Kudarat. She

continued her secondary education at President Quirino National High School .

Because of her great desire to obtain a degree, she took up Bachelor of Science

in Accounting Technology at Sultan Kudarat State University, Tacurong Campus.

In his college life, there were lots of trials and problems encountered but with

those words of wisdom and guidance of his parents, with the support of his

friends and special love one, and with the mercy of Almighty God, She face it

bravely and accepted all the negative and positive things which has made him

stronger and become who her is today.

MA.CARMELA PEREZ

93
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