2-Revised Ie18-Final Jan3

Colegio de San Juan de Letran-Calamba
City of Calamba, Laguna, Philippines 4027• www.letran-calamba.edu.ph • +63(049)-5455453

Research Department
A FEASIBILITY STUDY OF AN ERGONOMIC CAR HEADREST PILLOW
GABRIEL A. CASUPANG
RALPH HARVIE S. CUENCA
JOHN ALDRIN M. IBO
JOHN LOUISE D. DEQUIT
A Project Feasibility Study Presented to the

School of Engineering
Colegio de San Juan de Letran Calamba
In Partial Fulfillment
Of the Requirements for the Degree of
Bachelor of Science in Industrial Engineering
MAY 2022
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TABLE OF CONTENTS
Chapter
PAGE
I INTRODUCTION 1
Brief Description of the Project 3
Statement of the Problem 6
Objectives of the study 6-7
Importance of the Study 7-8
Research Methodology 8-9
Locale and Target Respondents 8-9
Research Instruments 9
Review of Related Literature 11
Synthesis of the Study 20
II MARKET STUDY 21
General Market Information 21
Historical Demand 22
Demand Projection 23
Projected Demand 24
Supply Projection 26
Summary of the Project’s Supply and Demand 31
Unsatisfied Demand 30
Target Market and Market Share 33
Competitive Position 34
Marketing Program 34
Present Marketing Strategies 35
Company Name 35
Company Logo 36
Packaging 36
Marketing Cost and Expenses 37
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SWOT Analysis 38
III TECHNICAL ASPECT 41

Product Description 41
Design of the Product 42
Master Production Plan 44
Operation Schedule 47
Production Schedule 49
Summary of Results 50
Production Layout 52
Assembly Line Balancing 56
Material Requirements 60
Forms Design (Appendices) 63
Cost of the Project 69
IV ORGANIZATION/MANAGEMENT ASPECT 70
Pre-Operating Period 70
The Business Organization 71
Organizational Structure 72
Duties and Responsibilities 72
Quality Control Procedures 73
Safety Engineering 77
Job Qualification 77
Compensation Package 79
Benefits and Incentives 82
Gantt Chart 84
V FINANCIAL ASPECT 85
Unit Cost and Mark-Up 86
Source of Investment 87
Financial Assumptions 87
Financial Statements 89
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Income Statement 89
Cash Flow Statements 90
Balance Sheet 91
Financial Analysis and Interpretation 91
Return on Investment 91
Payback Period 93
94
SOCIO-ECONOMIC ASPECT
Contribution to the nearest Barangay
Contribution to the Municipal or City Government

VI
Contribution to the National Government
Benefits to the Economy

96
ENVIRONMENTAL ASPECT
Benefits to the Environment
SUMMARY, CONCLUSION, RECOMMENDATION 98

VII Summary 98-99
Conclusion. 99-100
Final Conclusion 101
VIII Recommendation 101-102
APPENDIX 103
LIST OF TABLES
TABLE PAGE
1 Historical Volume of Registered Private Vehicles in Calamba City 22
2 Projected Volume of Registered Private Vehicles in Calamba City 23
Number of vehicle owners who have headrest in their
3 vehicle 24
Number of vehicle owners who are interested to buy ergonomic
4 headrest pillow 25
5 Projected Demand from 2022 to 2027 25
6 Acquired Quantity in physical stores and online ecommerce platform 27
in the Philippines, Shopee and Lazada Philippines for years 2020 and
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2021
7 Historical Volume of Supply of Headrest Pillow in Calamba City 29
8 Projected Supply of Headrest Pillow in Calamba City 30
9 Summary of project’s supply and demand 31
10 Unsatisfied Demand 32
11 Market Share 34
12 Promotional expenses 37
13 Manufacturing Process Flow Description 46
14 Date of holidays 47
15 Summary of Results 50
16 Machine, Tools and Equipment 51
17 Industrial Sewing Machine 51
18 Foam cutter 51
19 Drilling machine 52
20 Man Machine Method 52
21 Summary 54
22 Time and Motion Study Sheets 55
23 Assembly balancing 59
24 Direct Material Requirements 60
25 Raw materials sourcing 61
26 Indirect Materials 61
27 Furniture & Fixture 65

28 Office Equipment 64-65
29 Office Supplies 66
30 Utilities 68
31 Labor Requirements 80
32 Fringe Benefits 81
33 Source of investment 87
34 Payback period 93
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LIST OF FIGURES
FIGURE PAGE
1 Conceptual Framework 10
2 Company logo 36
3 Packaging 36
4 Design of the Product 42
5 Manufacturing process flow diagram 45
6 Production Layout 52
7 Process Flow Chart 56
8 Warehousing Procedure Flow 63
9 Vicinity Map 64
10 Organizational Structure 72
11 Gantt chart 84
12 Income statement 89
13 Cash flow statements 90
14 Balance Sheet 91
15 Method of disposal 97
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ABSTRACT
Title of the Study: A FEASIBILITY STUDY OF AN ERGONOMIC CAR HEADREST PILLOW

Researchers: Gabriel A. Casupang, Ralph Harvie S. Cuenca, John Aldrin M. Ibo, John Louise D.
Dequit
Adviser: Engr. Alvin M. Mancilla
This feasibility study focused on designing and developing of a product that will
provide an improved product for drivers of private vehicles as well as drivers of public
vehicles. It can provide them with a lot of comfort, allowing them to drive for longer periods
of time with less neck pain and muscle soreness. Because of its distinct characteristics, they
will be able to attain all of the product's benefits and features as they use it.
For this study, the researchers used both quantitative and qualitative methods. The
information was gathered by conducting a survey with random respondents from Calamba City,
Laguna. Secondary data were gathered from reputable internet sources such as journals, books,
articles, and studies. The researchers also used different forecasting methods to project the demand
and supply of the product.
Based on the information gathered in this project feasibility study, the proponents
concluded that the Ergonomic Car Headrest pillow is marketable, viable in terms of technical and
management aspects, as well as financially, environmentally, and socio-economically viable, and
thus a good investment.
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ACKNOWLEDGMENTS
We, IE18, wish to thank the Lord God Almighty, for giving us the strength, guidance, graces,
blessings and courage to finish our project feasibility study. We also wish to express our heartfelt
gratitude to the following people for their invaluable help rendered toward the accomplishments of
this study:
To Engr. Gilda A. Aquino, our moderator for assisting us in the accomplishment of this
feasibility study, as well as Prof. Ramon Bernardo for giving us feedbacks, suggestions, and
assistance, and for sharing his valuable time and experiences. We would not be able to complete this
paper without their help;
To our editor, Prof. Alyssa Camile Azanza, for her expertise in proofreading and editing this
project feasibility study; Lastly, we would like to thank all of the individuals who assisted us,
including our families, friends, and classmates, especially our beloved parents for their financial
support, understanding, and encouragement and for believing in us despite all of the struggles,
feelings of hopelessness, and stress we experienced while constructing this research.
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DEDICATION
This project feasibility is dedicated to our family and friends. A special feeling of gratitude to
our loving parents that gave us words of inspiration and encouragement and push for tenacity ring in
our ears. And lastly, we dedicated this book to the almighty god, thank you for your guidance,
strength, power of mind, protection and skills, and for giving us a healthy life.
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CHAPTER I
INTRODUCTION
Nowadays many people drive cars because it is difficult to commute to work, school,
and even to leave home for various errands. The pandemic has significantly impacted
commuters' daily travel patterns and mobility behavior. Trip-making has been significantly
reduced during the lockdown period due to the following factors: mandatory stay-at-home
orders, closed retail/shops, and fear of contracting the virus. Ridership on public
transportation in particular has reached an all-time low. People are avoiding public
transportation out of fear of contracting the virus (Muhammad Ahsanul Habib, 2021). It is
critical to avoid 3Cs in order to prevent the spread of coronavirus disease (COVID-19) (closed
spaces, crowded places, and close-contact settings). However, contact with an unknown
number of people is unavoidable while commuting to and from work. Today, people just
prefer to use private vehicles to be safe. (Ando, H., Ikegami, K., Nagata, T., 2021)
Now that people are regularly driving, drivers and even passengers are having neck
and shoulder pain due to long trips and also because they are uncomfortable while driving
because not all car seats and headrest are comfortable to others because people have
different body types so it can be too tall for them or maybe too small.
With the car headrest pillow you can achieve a lot of comfortability even if you can’t
reach the most comfortable part of the headrest because it fills the space between the neck
and the headrest so the soreness will be less, moreover because of the convex shape of the
product and the fact that it is made with memory foam.
The concept of our product is a standard car headrest pillow, and we distinguished
areas that could be improved to increase comfort and make the product last longer.
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The existing model of the headrest pillow lacks proper airflow and ergonomic design,
the shape of the existing model is mostly concave which is not comfortable to all people.
The new and improved headrest pillow will be made with cervical shaped memory foam
with holes for more improved airflow and to help lessen foam molds and to extend
durability.
The development of vehicle design starts with the consideration of the size and type
of the vehicle and the number of occupants that the vehicle should accommodate.
Anthropometry and biomechanics are associated fields in the sense that both depend on
the dimensions of humans and the ability of humans to assume different postures while
working or using vehicles. Engineering anthropometry involves applications of the
anthropometric measurement data to design and evaluate products to accommodate
people. On the other hand, biomechanics is used to evaluate if the human body and body
parts will be comfortable and safe while using machines and equipment such as vehicle
(Bhise, 2016)
One consideration for improving the occupants’ accommodation and comfort

include seat cushion including the head through car headrest. Cushioning/ padding are
desirable because it reduces pressure and vibration by increasing support. It tends to
compress quickly, especially in response to body heat, and once compressed, it offers less
vibration resistance than other materials. Usually, memory foams are used as one of the
seat design considerations.
Memory foam, a type of synthetic foam, is made from high-density polyurethane

material. To increase its viscosity and density some chemicals are added like polyether
polyol. High-density memory foam reacts to body temperature and can adapt to a warm
body in minutes. Memory foams are so popular because of its comfort factor and it is
commonly seen in furniture shops as mattress for bed.
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Statement of the Problem
This section of the research paper will explain how the proponents want to handle
problems in this study with respondents' perceptions of the use of ergonomic car headrest
pillow.
Specifically, the study intends to answer the following questions:
1. What is the project demand, supply, and unsatisfied demand of the proposed business?
2. What marketing strategy should be implemented?
3. What are the processes involved in establishing a headrest pillow?
4. What is the recommended overall production schedule?
5. What type of business organization should be established?
6. What are the requirements before the proposed business is established?
7. What is the product's estimated capital requirement?
8. What is the proposed business payback period?
9. What is the socio-economic impact of the proposed project?
Objectives of the study
The main objective of the study will be to improve and create a model of the existing
headrest pillow to help the respondents to get more comfortability when driving for a long
period of time. The product is made with memory foam so if pressure is applied, it will mold
to any figure. The researchers will aim to:
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1. Determine the project demand, supply, and unsatisfied demand of the proposed
business.
2. Determine marketing strategy should be implemented.
3. Identify the processes involved in establishing a headrest pillow.
4. Determine the recommended overall production schedule.
5. Identify the type of business organization that should be established.
6. Determine the requirements before the proposed business is established.
7. Determine the product's estimated capital requirement.
8. Determine the proposed business payback period.
9. To assess the socio-economic impact of the proposed project.
Importance of the Study
This study will help in the finding solutions to health problems due to long driving, as
well as in providing consumers with convenience and comfort. the researchers consider the
following would gain from the current study:
Consumers
This research will help the car owners to understand the health benefits of the
proposed product, the car headrest pillow.
The Entrepreneurs
This study will benefit entrepreneurs because it will enable them to

know how the car headrest pillow affects health and comfort while driving so that their
company can help spread information to customers
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The Researchers
The researchers will improve their knowledge and abilities, which would help them
in their future and in terms of profession.
The Future Researchers
The study provides them reference or guidance for similar future feasibility studies. For
them to identify how the products are made and what part of the research can be used for
their research.
Research Methodology
This part will present the product of the researchers in relation to data collection, data
analysis, as well as the research design.
Research Design
The researchers used the mixed method design to create the design project in this
study. By improving the current headrest pillow, the researchers were able to make what is
best for the product and to improve it based on target audience preferences. The study
used a quantitative research design in order to conduct an analysis based on the data
gathered from the number of respondents on whether they like the product in the survey. A
survey questionnaire was used to evaluate and verify how useful and effective the
ergonomic headrest pillow will be in the target market preferences. The researchers used
surveys through Google Form.
Locale and Target Respondents
The research was conducted in the City of Calamba. The researchers chose the
location because it had a large number of people who potentially benefitted from the
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product and it is more convenient to conduct the study in Calamba because the three of us
are currently living in Calamba City. Car owners in Calamba, Laguna were the study's target
respondents. The researchers worked out on an agreement with the target respondents to
conduct the survey in the area.
Research Instruments
In this study, the researchers used both primary and secondary data, as well as some
formulas. To conduct the survey and collect the necessary data, they used questionnaires.
Questionnaires and surveys. A survey was conducted with a specific number of individuals
in the target market using Google Forms questionnaires to assess their opinion and
perspective on the researchers' product. The questionnaires were distributed to random
respondents from the City of Calamba, Laguna.
Respondents. The researchers used Slovin's formula and a random sample technique to
choose the respondents at random from the designated research location.
Data gathering
The primary data was derived from Online Google Form through Questionnaire
prepared by the Researchers. Supplementary Information was gathered from the internet,
existing journals, research and published analysis related with the above title mentioned.
The questionnaires contained questions about how the product can be useful, valuable, and
convenient to the respondents.
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Sampling technique
In this study, a random sample method was utilized. Sampling is a research

technique where a researcher selects a set of respondents (the sample from a wider
population) and then develops a general claim about the entire subject.
N
n= 2
1+ N e
Where:
n = sample size
N = population
e = margin of error
The conceptual framework will represent the study's input, process, and output plan,
and this data includes the identification of people, materials, machines, and equipment.
Materials preparation, product design, process flow, and packaging will all be part of the
approach. Finally, the output will contain the designed and developed product that was
expected.
Figure 1. Conceptual Framework
INPUT: INPUT: OUPUT:

Man Product Design The improved
Materials and developed
Process flow
Ergonomic Car
Machine Material prep Headrest Pillow
Equipment Batch Process
Methods Manufacturing
Packaging
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Review of Related Literature
This chapter will contain concepts, ideas, finished thesis, generalizations or

conclusion, methodologies, and other information. The information in this section will help
in familiarization with relevant and similar facts to the ergonomic car headrest pillow.
Ergonomics are essential in automotive, as it would guarantee the safety, comfort,

improved execution and proficiency of the driver. According to Abdollah (2019),
ergonomics ensures that vehicles fulfill the customer's expectations. With the required
comfort position, drivers are able to make an excellent judgement when facing critical
conditions such as pre accident events. One consideration in providing comfort is through
the headrest. Several headrest products are being used, and memory foam is considered as
one of the most efficient to use.
Innovation
Memory foam, as stated by (Julia Valdez, 2018) was developed in the 1960s under a
NASA contract with Stencel Aero Engineering Corporation. NASA did not invent memory
foam, but they did contract for its development. NASA is an independent agency of the
executive branch of the United States federal government. Being in charge of aeronautics
research (as well as the civilian space program and aerospace research), it was up to them
to solve two particularly difficult space travel problems.
However, memory foam did not begin there. The first research and development
into memory foam, as we know it today, began in 1937. Otto Bayer and his colleagues were
working on polyurethane polymers used in memory foam. It was created in the 1950s by
starting with a polyurethane mixture and then adding water and halocarbons, or
hydrocarbons.
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Outside of the laboratory, the first documented use of this revolutionary foam
occurred in a hospital in 1965. The nurses used inert polyurethane porous foam to cushion
the patients' beds. They discovered that the pads prevented bed-ridden patients from
developing decubitus ulcers, or pressure ulcers, which are a common result of lying down
for extended periods of time. Further research revealed that the foam was hypoallergenic
and bacteria resistant.
(Daniel Noyed, 2022) also mentioned that the main component of memory foam is
polyurethane, a polymer (a substance with large molecules composed of many small, similar
subunits bonded together). Polyurethane is a very common and versatile plastic polymer
that can be used to make a variety of materials and products, including furniture such as
sofas and mattresses, but also insulation, liquid paints and primers, spray foam, elastic
fibers, car parts, and even tough elastomers such as rollerblade wheels.
Memory foam is a type of polyurethane foam known as "viscoelastic" polyurethane

foam or low-resistance polyurethane foam (LRPu). It is made by combining different
compounds and additives to polyurethane, which vary depending on the type of foam being
produced.
Comfortability
Memory foam can bring a lot of advantages for its users. First, it conforms to the
shape by utilizing your own body heat and pressure. This can provide relief in areas of the
body that are subjected to the most pressure while sleeping, such as the hips, shoulders,
and neck. Putting consistent, disproportionate pressure on those parts of the body can
result in pain upon waking, as well as difficulty falling and staying asleep.
Memory foam's contouring qualities can reduce pain and discomfort for some
people, particularly those with joint pain or arthritis, by evenly distributing weight and
relieving pressure on common pressure points.
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Another major advantage of memory foam mattresses for allergy sufferers is that
they are hypoallergenic. Memory foam mattresses are less likely to attract and accumulate
allergens such as dust mites, mold, and other common irritants due to their dense structure.
(Daniel Noyed, 2022)
Expected long-term comfort was judged as being at its maximum in the condition
with a headrest in one of the investigations by Franz, Durt, Zenk, and Desmet (2012),
suggesting that stability, support, and body contact may have a favorable impact on
comfort. They also discuss a similar body contact effect, where most respondents reported
feeling more comfortable when their necks were supported. Because breathing, blood
pumping, and small limb movements all need adjusting the head's (and body's) position
with regard to the neck's center of gravity, stability provided by a headrest may prevent the
need for this (and ground). In their 2012 study, Franz et al. examined the sensitivity of the
head and neck, concluding that foam in the neck support should be softer than the foam
contacting the head.
The research and materials communities have recently focused on functional

applications of thermoplastic foams, focusing on their various applications, key challenges,
material system designs, processing methods, and cellular structure characteristics required
for specific functional applications. This review paper begins with an examination of the
microcellular foaming mechanism and basic concepts of microcellular foam processing,
followed by polymer modification methods and critical factors influencing thermoplastic
foam performance. The synergies between foaming and reinforcements, including
functional fillers and polymer blends, have received special attention; improvements in
homogeneous, functional properties by achieving uniform cell structure and cell dispersion
in polymer systems; and a comparison of melt processing and solvent-based methods
(Gaojian Wu, 2021).
Customers frequently complain about postural discomfort in the neck, shoulder, and
lower back (Andersson, 1999; Ebe & Griffin, 2001), so it is crucial for the industries to use
simulations to evaluate the seats being developed. As a result, the design of products that
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will require seated postures cannot be ergonomically evaluated only on a static reference;
other considerations should be made, since external factors will affect the posture and the
level of comfort. Before deciding on a seating arrangement, several simulations should be
conducted to eliminate health issues.
Materials
According to Shahzad Khan & Nafisa Gull 2014, polyurethanes are versatile materials
that find widespread use in a wide range of applications. The production of polyurethane is
increasing on a daily basis. The most important application of polyurethane is polyurethane
foam, which accounts for the majority of its market share. Various foaming systems and
foaming processes are used in foam synthesis. There are two types of polyurethane foam:
flexible foam and rigid foam. This review is intended to provide an overview of different
types of foam, foaming systems, and foam manufacturing processes. The major applications
of polyurethanes are also discussed.
Nuno V. Gama 2018 cited that polymeric foams are ubiquitous due to their superior
properties when compared to competing materials. Polyurethane foams (PUFs) are possibly
the most important class of polymeric foams, as their low density and thermal conductivity,
combined with their intriguing mechanical properties, make them excellent thermal and
sound insulators, as well as structural and comfort materials. Despite the wide range of
applications, PUF production is still heavily reliant on petroleum, so this industry must adapt
to increasingly stringent regulations and demanding customers. As a result of the need to
use renewable raw materials and new process technologies, such as three-dimensional (3D)
printing, well-established raw materials and process technologies may face a tipping point in
the near future.
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Developing kinetic models to understand the manufacturing of polymeric foams,

which evolve from low viscosity Newtonian liquids, to bubbly liquids, finally producing solid
foam. Closed-form kinetics are formulated and parameterized for PMDI-10, fast curing
polyurethane, including polymerization and foaming. PMDI10 is chemically blown, where
water and isocyanate react to form carbon dioxide. The isocyanate reacts with polyol in a
competing reaction, producing polymer. Approach is unique, though it builds on our
previous work and the polymerization literature. This kinetic model follows a simplified
mathematical formalism that decouples foaming and curing, including an evolving glass
transition temperature to represent vitrification. This approach is based on IR, DSC, and
volume evolution data, where we observed that the isocyanate is always in excess and does
not affect the kinetics. The kinetics are suitable for implementation into a computational
fluid dynamics framework, which will be explored in subsequent papers (Rekha Rao, 2017).
Rigid polyurethane foam can be found almost anywhere in today's world and is used
in sound and thermal insulation applications such as refrigerators, insulated buildings, and
thermosets. Because they are highly selective for the isocyanate-polyol reaction,
organometallic compounds are used as polyurethane catalysts. In addition, amine catalysts
are used to balance the gelling reaction as well as the gas-forming or foaming reaction that
causes foam formation. The effect of a tin octoate catalyst on the mechanical properties and
morphology of polyurethane foam was investigated in this study. Thermal conductivity and
sound absorption coefficient were also determined for polyurethane foam mortar
formulations. The influence of varying the concentration of tin octoate on the morphological
properties of polyurethane foam was investigated using a scanning electron microscope
(Ahmed Adel Mahmoud, 2017).
Moreover, according to Yongtao Yao2018), shape memory polymers, a type of smart

material, are becoming increasingly important in a variety of fields, including aerospace,
biomedicine, and intelligent clothing. When compared to traditional materials, negative
Poisson's ratio foam has superior mechanical properties such as double curvature, light
weight, high shear resistance, auxetic, and so on, and it has a wide range of potential
applications in the aerospace industry. As a result, shape memory composite foam was
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created in this project using commercial soft polyurethane foam as the matrix and shape
memory epoxy resin as the functional phase. Foam with a negative Poisson's ratio was
created using triaxial compression and heat treatment due to its shape memory feature.
After the transformation of auxetic foam, the microstructure deformation was studied.
In addition, Xiaojuan Wang 2018) stated that shape memory alloy can return to its
original shape, whereas lightweight foam can absorb a significant amount of energy. It is
desirable to investigate whether shape memory foam has advantages in terms of both
shape memory and exceptional energy absorption capacity. In this study, shape memory
NiTi foam is compressed quasi-statically and dynamically to investigate its response and
failure pattern transition as the loading rate increases. In a quasi-static test, a universal
testing machine is used, whereas in a dynamic test, a split Hopkinson pressure bar is used.
The NiTi foam fails in two ways: under quasi-static load, small foam parts of various sizes fall
off the specimen fringe; under dynamic load, the foam fractures in the specimen center,
splitting it into multiple pieces. The underlying failure mechanisms that account for shape
memory foam behavior at various loading rates are discussed.
The memory foam that we’ll use is inspired in the airflow mattresses that is popular
nowadays in beds, an airflow mattress is a novel approach to addressing memory foam heat
retention by redesigning the foam itself in a way that preserves its integrity while providing
a cool night's sleep. The Snuggle-Pedic mattress accomplishes this through the use of a
patented Airflow Transfer System that employs communicating small channels and holes
throughout the foam structure to provide complete pathways from the edges to the
mattress's surface. As a result, air can flow freely throughout the memory foam mattress.
Health
On the other note, Hugo Wall 2021) discussed that the ethics of physical restraint in
the ER (and elsewhere) has always been an emotional and contentious issue. Recently, a
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vanguard of advocacy groups and regulatory agencies have aimed to reduce and optimize its
use, resulting in new physical restraint guidance. This article examines current views on
physical restraint in the Emergency Department using a Principlist model of medical ethics
(specifically, the four pillars of Beauchamp and Childress). It also investigates the ethical
foundations of the new guidance on the use of restraint. Finally, a Principlist examination
suggests that the use of physical restraint in the Emergency Department is justified, as long
as it is used carefully.
Furthermore, Yun Sik Yang 2020) added that accidents caused by car collisions are
classified as front collisions, side collisions, and rear-end collisions, with rear-end collisions
having the highest fatal accident incidence rate. Because neck injuries are the most common
result of rear-end collisions, car headrests should be redesigned to reduce such injuries.
Using a sled test, we investigated the neck injury indices in active and proactive headrests.
The predictability of injury indices was investigated using head and seat behavior analysis.
The characteristics of head–neck behavior as well as the structure of the headrest were
investigated. In addition, the neck injury indices for the two headrests were compared.
The contact loading and pressure distribution on the back are important indicators of
a seat's backrest's comfort. The backrest design, on the other hand, influences the pressure
on the back. There have been few studies that show how backrest variation affects back
surface loadings, particularly in the upper trunk region of the human body. To describe
design variations with different headrests, a parameterized backrest model with the back
support and headrest combined is created in this study. This study employs a 3D multibody
model to assess loadings and predict pressure in order to investigate the effects of headrest
design on loading and pressure in the head-cervical-thoracic region (Xian zhi Zhong, 2021).
Physical restraint is a common practice in mental health care, but it is controversial

due to the risk of physical and psychological harm to patients, as well as ethical quandaries
for caregivers. Post-incident reviews (PIR), which involve patients and care providers after
restraints, have been used to prevent harm and reduce the use of restraints. However, the
scientific basis for this intervention is unclear. Thus, the goal of this scoping review was to
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investigate current knowledge of PIR and assess the extent to which PIR can reduce
restraint-related use and harm, assist care providers in dealing with professional and ethical
quandaries, and improve the quality of care in mental healthcare (Hammervold, 2019).
Simon Nielson 2021) also informed that physical restraint is frequently used in the
mental health care of children and adolescents, often as a reactive behavior management
strategy. Physical restraint has been linked to physical injury, but the psychological
consequences are unknown. The purpose of this systematic review was to look into physical
restraint of children and adolescents in inpatient mental health care. Healthcare databases
were searched for English language publications that discussed anyone over the age of 18
who had been subjected to physical restraint as a mental health inpatient.
Likewise, Junrong, Ye 2019) stated that physical restraint is commonly used in

medical settings such as mental health settings, intensive care units, and nursing homes, but
its nature varies depending on the institution. Physical restraint is a coercive approach that
allows necessary treatment to be administered while safely limiting the patient's physical
movement. It should only be used as a last resort by qualified personnel. Physical restraint is
preceded by improper patient behavior (violence and disturbance), medical evaluation prior
to implementation, and legislation governing clinical usage. Physical restraint has the
following consequences: conflict resolution, physical injury, mental trauma, and an invisible
impact on the institution.
According to Silvia Thomann 2021), restraints are likely to have a negative impact on
patients' health, so their use is discouraged in all health-care settings. Until now, research
on restrictive practices has primarily focused on mental health and long-term care settings.
Few studies on physical/mechanical restraints in specific subpopulations and/or intensive
care units have been published in the acute-care hospital setting. To ensure that restraints
are used as little as possible in the acute-care hospital setting, it appears necessary to
conduct a more comprehensive study of restraint use, including all types of restraints
regardless of ward type or subpopulation, and to identify factors associated with restraint
use.
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Mechanical restraint is a difficult area for psychiatry. Although mechanical restraint

is still widely used in some areas, there are ethical, legal, and medical reasons to limit or
eliminate its use. Following the adoption of the Convention on the Rights of Persons with
Disabilities, these concerns have grown. Despite national policies to reduce use, mechanical
restraint reporting has been poor, making a reasonable understanding of restraint
epidemiology difficult. The purpose of this paper is to create a consistent measure of
mechanical restraint and compare it within and across Pacific Rim countries (G. Newton-
Howes, 2020).
Typical cabin seats have a pillow-like headrest that may cause the user's spine to
flex. In this scenario, the spinal vertebrae are unable to maintain a natural cervical curvature
in order to endure gravity, causing compressive stress in the neck and shoulders.
Furthermore, maintaining a stable sitting posture for an extended amount of time might
result in static muscular efforts, which can cause muscle aches and soreness. A three V-
shape headrest with carefully adjusted headrest height for optimal neck posture has been
presented to give users with sufficient head support. The three V-shaped headrests allow
the user to adjust his or her head position, which aids neck flexibility. Most notably, the seat
back and headrest must work together to prevent forward head carriage, which is common.
The three V-shaped headrests allow the user to adjust their head position, which aids neck
flexibility. Most importantly, seat back and headrest coordination would minimize forward
head carriage, which is frequently neglected as a source of neck pain (Ghi-Hwei Kao & T. K.
Philip Hwang, 2018)
The comfort of a chair is determined by the rationale of its back design. A comfy
office chair can help you work more productively while also keeping you healthy. The
current defects and challenges in chair back design, according to existing literature studies
and preliminary trials, are mostly related to the curve of the chair back, which has recently
attracted researchers' curiosity. We will assess the current design issues of the chair's back
curve, use Qualisys to measure the spine curve of the human body sitting posture, and then
give ideas and design basis for the chair's back curve based on ergonomics (Yumeng Zhang,
et al., 2019)
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Soft polyurethane foams are used in medical mattresses and exist in thousands of
various grades. For pressure ulcer prevention, the capacity of foams to manage patient
immersion and envelopment is crucial. Higher-spec foam mattresses are said to be more
effective at preventing pressure ulcers (i.e., foam mattresses that release pressure through
optimal patient immersion and envelopment while allowing patient position changes).
When grading foam mattresses, consider resiliency, density, hardness, indentation
force/load deflection, progressive hardness, tensile strength, and elongation, as well as
other critical metrics for higher-end foam mattresses. One of the patient-specific criteria
could be the optimal modulation of patient immersion and envelopment. Breathability, fluid
impermeability, and fire safety should all be taken into account while selecting a mattress
cover. (Soppi ,Lehtiö , Saarinen, 2016)
Synthesis of the Study
The first research and development about this memory foam, as we know it today,
began in 1937. It was created in the 1950s by starting with a polyurethane (also known as
viscoelastic) mixture and then adding water and hydrocarbons. And the first documented
use of this revolutionary foam occurred in a hospital in 1965 because the patient’s beds
needed to improve the pads.
The major advantage of memory foam mattresses for allergy sufferers is that they
are hypoallergenic. There are two types of polyurethane foam, first is the flexible foam and
the second is the rigid foam. The rigid foam is very popular in today’s world and it is used in
sound and thermal insulation applications such as refrigerators, insulated buildings, and
thermosets.
Compared to the existing products with the same idea, there’s some products that
also using memory foam as their primary material for the pillow, but the difference from our
study is that our product is its cervical shape and improved the airflow of the foam to lessen
the heat transfer and bacteria from sweats. This memory foam can help your body to
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reduce pain and discomfort especially people with joint pain or arthritis, by equally
circulating weight and relieving pressure on common pressure point.
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CHAPTER II
MARKET STUDY
This chapter is the most fundamental part of the study as it will answer the
objectives of the study, general market information, demand and supply projection,
summary of project's demand and supply, unsatisfied demand, target market and market
share, competitive competition, marketing program, present marketing strategies, proposed
marketing strategies including the packaging, and the marketing costs and expenses. This
part will decide the practicality and feasibility of the proposed project.
General Market Information
The global pandemic caused people to stay in the solace of their homes. This is one
reason why individuals are investing resources into utilizing the Internet. The Philippines'
market deals dropped as shopping centers had to be shut for some time. Today, the market
economy is as yet not equivalent to as it was before and for that reason, the researchers are
wanting to present and sell their item utilizing the Internet. According to an article of Oxford
Business Group (2021), people do not just contribute additional time on the web, they seem
to spend their cash as well. The Philippines and Singapore positioned the most elevated
among other Southeast Asian nations for having the greatest improvements in web-based
shopping at 57% and 51%. In light of this, the specialists intend to advance and sell their
item on the web. The target market for this study are people living in the municipality of
Calamba. The proposed project aims to give ergonomic comfort to some individuals who
have transportation vehicles.
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Historical Demand
Historical and Projected volume of registered private vehicles in Calamba city
The proposed ergonomic car headrest pillow is not yet accessible in the market,
nevertheless indirect competitors selling somehow similar items are as yet present in the
market. The data in the first table were gathered from the LTO (Land Transportation Office)
in Calamba City. Based on the computed average increase in the number of vehicles, the
researchers used it to project the number of vehicles from 2022 to 2027. To compute the
growth rate (%) we used the straight-line method for forecasting.
Formula for straight-line method:
% increase =(C7-B7)/B7
(30,998 - 27,853)/27,853 x 100
= 11.29%
Table 1. HISTORICAL VOLUME OF REGISTERED PRIVATE VEHICLES IN CALAMBA CITY

YEAR VOL OF REGISTERED % INCREASE
PRIVATE VEHICLES
2018 27,853 ----
2019 30,998 11.29%
2020 31,867 2.80
2021 32,837 3.04
TOTAL 17.13%
AVE. 5.71%
Table 1 shows the historical volume of registered private vehicles in Calamba City.
The proponents determined the rate of increase from the year 2019 to 2021 by deducting
the final value to the initial value then dividing the difference to the initial value. The
average rate of increase in the volume of registered private vehicles from the year 2019 to
2021 is 5.71%.
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Table 2. PROJECTED VOLUME OF REGISTERED PRIVATE VEHICLES IN CALAMBA CITY

YEAR PREVIOUS VOLUME AVE % INCREASE PROJECTED VOL OF
REGISTERED PRIVATE
VEHICLES
2022 32,837 5.71% 34,711
2023 34,711 5.71% 36,694
2024 36,694 5.71% 38,789
2025 38,789 5.71% 41,003
2026 41,003 5.71% 43,344
2027 43,344 5.71% 45,818
Table 2 shows the projected volume of registered private vehicles in Calamba City.
The projected volume was calculated by multiplying the previous volume and the average
rate of increase, then adding the product to the previous volume. The projected volume of
registered private vehicles in 2022 is 34,711 and 45,818 in 2027.
Demand Projection
Demand is referred to as the amount of labor and products that the potential
consumers will buy. Demand projection is the most common way of estimating the future
interest of a product to decide whether it will be feasible in the market until the following
years. This will assist the researchers to determine whether the product will in any case be
still in demand in the future.
The Slovin’s formula
Slovin developed the formula (also known as Sloven's formula) in 1960 to determine
sample size, particularly when there is uncertainty about the population's behavior. Let "N"
be the population size and the margin of error "e" denotes the allowed probability of
committing an error in selecting a small population representative (Altares, et.al. 2003). The
sample size can be calculated using the following formula:
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N
n= 2
1+ N e
Where:
n = sample size N = population e = margin of error
Computation:
N
n= 2
1+ N e
34,711
n= 2
1+34,711 ( 0.05 )
n = 395.46
n=400 respondents
The sample size required for the target respondents is rounded to 400. This will
address the number of inhabitants of Calamba City in the survey.
There is an absence of historical data in regard to the item. The demand presented
will be founded exclusively on the survey questionnaires. The researchers were able to
determine the historical demand based on their survey respectively.
Table 3. Number of vehicle owners who have headrest in their vehicle
NUMBER OF
RESPONSE TOTAL PERCENTAGE
RESPONDENTS
YES 78 19.5%
NO 322 80.5%
TOTAL 400 100%
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The result revealed that 19.5% of the respondents have a headrest on their car while
80.5% of them do not have one.
Table 4. Number of vehicle owners who are interested to buy ergonomic headrest pillow
TOTAL
RESPONSE NUMBER OF RESPONDENTS
PERCENTAGE
YES 392 98%
NO 8 2%
TOTAL 400 100%
To come up with the unsatisfied demand, the researchers used the table as the
basis. 98% of the respondents were willing to buy the ergonomic car headrest pillow while
2% answered no. The answers were the basis for the computations of the unsatisfied
demand.
Projected Demand for 2022-2027

Table 5. Projected demand from 2022 to 2027
VOLUME OF PERCENT ON
REGISTERED WHO WOULD PROJECTED DEMAND
YEAR
PRIVATE BUY THE (IN UNITS)
VEHICLES PRODUCT
2022 34,711 98% 34,016*
2023 36,694 98% 35,960
2024 38,789 98% 38,013
2025 41,003 98% 40,182
2026 43,344 98% 42,477
2027 45,818 98% 44,901
* 2022 IS NOT PART OF THE PROJECTED DEMAND BECAUSE AS OF THIS WRITING THE YEAR
HAS NOT ENDED. THE RESEARCHERS WILL START AT 2023 FOR THE DEMAND PROJECTION
The researchers used the projected population and the respondent’s survey to
determine the projected demand of the product. The proponents used the data in Table 4
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as a basis to compute the projected demand for year 2022-2027, which shows that 98% of
the respondents are willing to buy the ergonomic car headrest.
The projected number of populations was determined by the proponents using the
population projection formula Nt=Pe^rt, where Nt is equal to the number of people at
future time, P equals to population at the beginning time, e equals to base of the natural log
which is 2.71828, r equals to rate of increase and t is equal to time period involved, the
researchers were able to determine the projected volume of registered private vehicles in
Calamba City. To calculate the demand, the volume of registered private vehicles was
multiplied by the percentage of the respondents that would buy the product.
Supply Projection
Supply is the ability of producers to create and provide items to sell them into the
market. It is connected with cost given that at greater expenses there is a motivating force
to supply more as expansion in expenses might produce more incentives and benefits. Right
when the expense of an item is low, the inventory is low. At the point when the expense of
an item is high, the stock is also high. Markets are probably going to create items with
greater expense since this will cause them to acquire a bigger number of benefits than
none.
The proponents projected the supply for the following five years by gathering data
from the most famous web-based shopping applications in the nation, Shopee and Lazada.
They also visited physical stores around their locale to strengthen the need of their product
in the market. This is to give an outline of their indirect competitors. The accumulated data
was utilized as their basis for the supply projection. Exponential Smoothing Forecasting was
utilized using historical data.
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Table 6. Acquired quantity in physical stores and online ecommerce platform in the
Philippines, Shopee and Lazada Philippines for years 2020 and 2021
NAME OF SUPPLIER LOCATION QUANTITY PROCURED

2019 2020 2021
1. Novo Supermarket JP Rizal St, 405 432 201
Calamba
2. Lianas Shopping Old National 198 139 87
Centre Highway
3. 578 Emporium Public Market 376 846 98
4. 578 Emporium Brgy. Parian 246 211 76
5. Checkpoint Mall Brgy. Mayapa 500 503 46
6. Calamba Terminal Brgy. Crossing 730 210 362
7. Crossing Brgy. Crossing 175 52 710
8. Vroomsters Auto Brgy. Real 463 379 571
Accesories
9. CAR Concept Brgy. Real 165 103 364
Accessories PH
10. Parian Autoparts Brgy. Parian 689 84 165
11. BruzkoAutoworks Brgy. Real 540 212 986
12. Mr. N Aircon and Brgy. Halang 523 30 450
Car Accessories
13. Carauto- Brgy. Real 325 125 325
accessories
14. Auto Parts JP Rizal St. 192 54 93
&Accessories Chipeco Ave
Barangay 2
15. Acc Auto Parts & National 2014 63 70
Accessories Highway, Brgy.
Halang
16. Bm-1 Car 109 National 560 85 924
Accessories Hwy
17. Marrius Auto 480 Sitio, 540 74 750
Accessories Store Manggahan
18. R2R Bucal Bypass 1011 85 101
Autoparts&Access Rd
ories
19. Mcrae Auto Supply 365 Manila S 300 162 245
Rd
20. Jpl Auto Supply 677, National 1029 875 98
Highway
21. Calamba Auto 6525+VGH, 487 62 754
Dealer and Trader National
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Highway, Real
22. Jack David Burgos St, 46 64 784
Accessories Shop Calamba
23. Goodwills Auto 648W+9F9, 72 45 683
Parts Calamba
24. B.Barra's 131 Burgos St, 231 92 154
Motorcycle Parts Calamba
And General
Merchandising
25. Raider's Choice 1295, Uno 700 85 888
Crossing
26. FRINZ ALDRIN CAR 55Q9+7WQ, 551 29 2000
ACCESSORIES Manila S Rd
27. RjAudio Car 6525+X8C, 853 168 1500
Accessories Manila S Rd,
Real
28. sturdy.ph Brgy. Mayapa 630 212 304
29. ctykshp.ph Brgy. Pansol 420 89 350
30. 3v4rr_x00g Brgy. Lawa 230 83 206
31. hahaha.ph Burgos St, 451 86 90
Calamba
32. automaxphil Brgy. Bucal 109 36 38
33. metropolis.ph Brgy. La Mesa 130 96 990
34. karalifestyle Brgy. San Juan 241 350 109
35. cozyhome_decor Brgy. San Juan 710 89 89
36. gebilaowang8866 Brgy. Looc 90 256 263
37. vc6wj4mrbb Villa de 65 201 221
Calamba
38. nh9a7ors3_ Brgy. Bucal 95 84 92
39. nh9a7ors3_ Brgy. Makiling 24 145 46
40. the_7_dwarves Brgy. Lecheria 86 89 750
41. zebminions Brgy. VII 12 46 150
42. clicknbox Brgy. Makiling 57 78 214
43. busrange Brgy. San Jose 47 63 70
44. happylifeshop3010 Brgy. Bucal 41 46 100
45. yifee_yes Brgy. 58 60 603
Canlubang
46. swepk Brgy. Uwisan 80 81 94
47. zebminions Brgy. Masili 57 177 176
48. cc.store1 Brgy. 34 120 70
Canlubang
49. cccsj.ph Brgy. San Juan 23 766 90
50. jhs.bag Brgy. Masili 287 2463 365
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51. blade.ph Brgy. 237 4970 895

Canlubang
52. baer.shop Brgy. Lecheria 100 3456 862
TOTAL 18,235 19,411 20,712
Shops listed above are from different stores located in the area of Calamba. Half of it
are physical stores and the other half are online stores. In order to determine the gap
between the supply and the unsatisfied demand, the researchers needed to know the stocks
and sales that the stores acquired in the year 2020 and 2021. The researchers ended up
with the total amount of 20,712 to be used for the gap between the supply and unsatisfied
demand.
Table 7. HISTORICAL VOLUME OF SUPPLY OF HEADREST PILLOW IN CALAMBA CITY

YEAR VOLUME OF SUPPLY OF % INCREASE
HEADREST PILLOW
2019 18,235 ----
2020 19,411 3.89%
2021 20,712 6.90%
TOTAL 10.79%
AVE 5.3%
Table 7 shows the historical volume of supply of headrest pillows in Calamba City.
The proponents determined the rate of increase from 2020 to 2021 by deducting the final
value to the initial value then dividing the difference to the initial value. The average rate of
increase in the volume of supply of headrest pillows from 2020 to 2021 is 5.3%.
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Table 8. PROJECTED SUPPLY OF HEADREST PILLOW IN CALAMBA CITY

YEAR PREVIOUS VOLUME AVE % INCREASE PROJECTED SUPPLY
OF HEADREST PILLOW
2022 23,724 5.3% 24,981
2023 24,981 5.3% 26,305
2024 26,305 5.3% 27,699
2025 27,699 5.3% 29,167
2026 29,167 5.3% 30,713
2027 30,713 5.3% 32,341
Table 8 shows the projected supply of headrest pillows in Calamba City. The
projected volume was calculated by multiplying the previous volume and the average rate
of increase, then adding the product to the previous volume. The projected supply of
headrest pillows in 2022 is 24,981 and 32,341 in 2027.
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Summary of the Project’s Supply and Demand
Table 9. Summary of project’s supply and demand
YEAR DEMAND (UNIT) SUPPLY (UNIT)
2022 34,016 24,981
2023 35,960 26,305
2024 38,013 27,699
2025 40,182 29,167
2026 42,477 30,713
2027 44,901 32,341
The summary of the demand and supply was determined by using all the data
acquired by the researchers. The demand for the product in its first year in the market is
34,016 while the supply is only 24,981.
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Unsatisfied Demand
The unsatisfied demand determines if the projected demand can satisfy the
projected supply. This presents the gap between the supply and demand required. The
demand surpasses supply which implies that the ergonomically designed car headrest is in
demand for the current year and will keep on acquiring benefits for the following five years.
Unsatisfied Demand
GAP (UNSATISFIED
YEAR DEMAND (UNIT) SUPPLY (UNIT)
DEMAND)
2022 34,016 24,981 9,035
2023 35,960 26,305 9,655
2024 38,013 27,699 10,314
2025 40,182 29,167 11,015
2026 42,477 30,713 11,764
2027 44,901 32,341 12,560
Table 10. Unsatisfied demand
The unsatisfied demand determines if the projected demand can be supplied by the
projected supply. Table 10 shows that there is an exceeding gap between the demand and
supply. This means that the ergonomically designed car headrest is in demand for the
current year and the next 5 years. With that result, the proponents can determine that the
product will be gaining demand and profit for the next five years.
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Target Market and Market Share
Target Market
The target market of the proponents are individuals from the municipality of
Calamba. The respondents can be any gender, civil status, and age. The ergonomic car
headrest pillow aims to improve the design and specifications of the existing headrest for
transportation vehicles. The proposed product will provide comfortability to its users as it is
made of memory foam to automatically adjust and mold to any figure.
Target Market Share
The market share is the percentage value that can be indicated through dividing the
organization's production capacity by the number of potential consumers multiplied by 100.
This is utilized to give an outline of the product's status contrasted with its competitors.
Formula:
Production Capacity
MarketShare= x 100 %
Projected Demand
Based on the summary of findings, Table 4, 98% of the respondents will buy the
proposed ergonomic headrest pillow. With this, the researchers used 98% as their
acceptance factor.
The production capacity was based on the cycle time of the production. The total
number of units that the company will produce annually will come from that. After that, the
researchers were able to identify the percentage that they will use in order to determine
the number of potential customers based on their given projected population of Calamba.
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Table 11. Market Share
PROJECTED PRODUCTION
YEAR %
DEMAND CAPACITY
2022 34,016 2,320 6.82%
2023 35,960 2,900 8.06%
2024 38,013 3,480 9.15%
2025 40,182 4,060 10.10%
2026 42,477 4,640 10.92%
Competitive Position
There are numerous opportunities and threats that come from the market share in
connection with what different organizations offer in the market. Competitive environment
is a framework where various organizations compete with each other through different
marketing channels, promoting campaigns, evaluating strategies, and different elements
that can convince shoppers to purchase their product. The competitors of the business will
be different organizations that focus and sell items with comparative capacities in the
market.
Marketing Program
A marketing program contains every one individual, machines, strategies, and materials that
are needed to pursue a shared objective. The objective is to certainly stand out individuals
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to acquire possible purchasers, assist clients with addressing their issues by giving them a
product that is ergonomically designed to make them feel comfortable while driving so they
could also prevent muscle strains and tiredness. In the present society, the utilization of
web-based entertainment has turned into a vital everyday action. It becomes a device that
causes individuals to associate with others and has made correspondence much more
straightforward. So, the researchers are intending to involve online applications as a device
to sell, publicize and advance their product through Facebook, Twitter and Instagram. The
proponents chose to utilize the 4P's to upgrade their review.
Present Marketing Strategies
The pandemic has expanded the level of people utilizing their portable gadgets and
devices may it be for recreation or in any event, for work. This can decrease the market
expenses and costs of promoting their products. The researchers intend to augment the
market reach by making virtual entertainment accounts in various web-based stages beside
selling it on Lazada. The specialists will make accounts on Facebook, Twitter, and Instagram
to promote their item on a more extensive range. Promotions will likewise be accessible for
a portion of the first followers of the product page in various web-based entertainment
stages. In like manner, promotions will likewise be available in Lazada.
Company Name
The company name was based on the first letters of the usernames of the
proponents. They want to make a trademark in the market industry and be known based on
their own names. The company aims to provide an ergonomically designed car headrest to
its consumers to help them have a more comfortable driving experience.
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Figure 2. Company Logo
The logo was designed according to the proponents’ liking. They used black
background to emphasize their company’s strength and stability. They also used the color
blue to represent serenity and calmness as their proposed product aims to provide
ergonomic comfort to its users. Blue is also seen as an indication of reliability which the
proponents aim to achieve from their consumers so they could keep their product
competitive in the market. The logo does not have any cost because our group is the one
that design and create our logo.
Figure 3. Packaging
17cm
24cm
31 cm
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The proponents made the packaging of their item as simple as their logo. The item
will be put inside a box with a transparent window with enough space to try not to harm the
item. The packaging was designed considering its impact on the attention of potential
purchasers.
The company will use a folded box to safeguard the item while being delivered to the
buyer. The organization will constantly take a look at the packaging to guarantee that the
item is in its best condition while being sent. The materials in general in the packaging area
will be from solid shops on the web, Corrugated Box Philippines.
Marketing Cost and Expenses
Marketing Costs and Expenses
The researchers will promote their product through online advertising. Table 12
contains all the marketing promotion expenses that the researchers will avail.
Table 12. Promotional expenses
PROMOTIONAL STRATEGY EXPENSES/AMOUNT
Discovery Ads in Shopee ₱500
Keyword Ads in Shopee ₱500
Shop Ads in Shopee ₱500
TOTAL ₱1500
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SWOT Analysis
Strengths
Highly Promotes Comfortability
The product is designed to provide comfort to its users while driving. The
researchers planned the designs to create an ergonomically designed car headrest
from the existing alike products online.
Locally Supplied Materials
All the needed materials for the development of the proposed car headrest
will be obtained through various reliable stores and online shops inside the
Philippines. In help for the Department of Trade and Industry's (DTI) campaign: "Go
Lokal".
Availability of Products Online
The proposed ergonomically designed car headrest would have a wide variety
of market accessibility. The proponents planned to sell their products online through
various social media platforms such as Facebook, Twitter, Instagram, and Lazada.
Competent Management
The researchers are skillful in following methodology and are competent in

making excellent quality products of ergonomically designed car headrests.
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Additionally, the proponents are flexible enough to be able to adjust effectively to

changes in the workplace to have a smooth working activity.
Weaknesses
Limited Capital
The business has an arranged, yet restricted budget plan, not just in
purchasing the raw materials needed to create the proposed product. The limited
budget accessible constraints the entity also in employing the labor required to
deliver more car headrests during its operations. Consequently, this will influence
the development of the ergonomically designed car headrests and inventory to be
low until further notice.
Limited Knowledge
The researchers conduct the study to gain more knowledge and experience
on how the whole operation plan for ergonomically designed car headrests will flow.
They are still exploring for the best materials to use and searching for low
maintenance warehouses to start their operation.
Newly Opened Business
The proponents expect their business to not be the most efficient in the
market since they are new. They would still have to attract customers to purchase
their product and prove to them that they provide high quality car headrests to
recommend to others.
Opportunities
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Ergonomically Designed
The researchers made sure that they modify their product according to its
comfortability when using it. It is also designed in a minimalist look to blend in any
type of car interior. It would be very useful to its users so their neck muscles would
not be stressed when driving.
Threats
Fluctuating Prices of Raw Materials
The proponents are aware that the costs of creating the ergonomically
designed car headrest, especially the raw materials, might fluctuate over time. It
could affect the product’s final cost.
Indirect Competitors
Various car headrests are available in multiple physical stores around the
research locale. There are also numerous similar products available online. This
would be a challenge which the researchers shall face, once it commences its actions
by making its move to penetrate and grasp a small part of the market share.
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CHAPTER III
TECHNICAL ASPECT
One of the most important aspects of the research is the technical aspect. This
aspect addresses the technicalities and fundamentals of the proposed business. This section
describes the project's basic and overall operation and process flow, as well as how the
researchers intend to deliver the product to its customers.
In this chapter, the researchers defined the product's description, the projected
business's workflow, the master production plan, the machines, tools, and equipment that
would be used, the materials' sources, the location of the plant, the computation of the
total projected cost, and the competing unit price and markup.
Product Description
The product will be made with memory foam which is hypoallergenic and it molds
according to the shape and structure of the body. The viscoelastic properties allow the
mattress to return to its original shape after removing the force and it is very durable
against all types of sleepers and requires minimum maintenance. The memory foam that
will be used in the product has holes for more air passage, resulting in good air flow to help
the heat escape through the surface and prevent mold growth on the foam. For the product
dimensions & weight, the total height of the product is 18cm, the total length is 22cm, and
the total width is 12cm. The weight of the product will be 320g. We came up with these
dimensions based on the average size of car headrest that we saw and we also used the
existing products dimensions as reference. For the technical specifications, the headrest
pillow will have Nylon-Polyester breathable cover, and it will have a zipper on its cover so it
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can be easily washed when it's dirty and a high-quality garter for easy use and has its
averaging longevity of 6-10 years. For the main pillow it will have a memory foam that can
last at least ten years. The materials that will be used in the product are high-quality
materials for more durability to make the product last long.
Figure 4. Design of the Product

Breathable fabric made with
nylon-polyester
22cm
12cm
29cm
Uses
To lean on while driving, it serves as a pillow for your neck to avoid muscle soreness
and muscle fatigue and to drive comfortably. It can also be used as a normal pillow if you
want to sleep after a long drive. This product is very useful nowadays for people driving
trucks from coast to coast and for taxi drivers that drive 8 hours a day or more. It can be also
popular with people that loves to travel out of town, instead of sleeping in hotels they can
sleep in the car and use the pillow as a normal pillow.
Primary Material
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In terms of softness and comfortability, memory foam is the best and popular
nowadays. Memory foam is polyurethane foam that has been combined with chemicals that
allow it to contour to your body. It is also known as viscoelastic, which combines the terms
viscosity and elasticity. NASA scientists pioneered the use of viscoelastic foam in 1966. NASA
incorporated it into seat belts and harnesses to improve the safety of space travel. The
general idea was that if the equipment was padded and designed to absorb impact, the
turbulence and impact felt when traveling at such high speeds would be sustained better.
It didn't take long for other industries to recognize the value of this material. The
foam was used in hospitals to keep immobile patients comfortable, and it was also popular
in wheelchair seats. Finally, in 1992, a new company decided to commercially sell this
material in the United States.
Cover
The cover is made in Nylon-Polyester. Polyester is rarely used alone in upholstery,

polyester is blended with other fibers to add wrinkle resistance, eliminate crushing of
napped fabrics, and reduce fading. When blended with wool, polyester aggravates pilling
problems. Blended with nylon for more strength.
Master Production Plan

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Manufacturing Process
Manufacturing Ergonomic Car Headrest pillow will be divided into three major
stages: pre-assembling, assembling, and quality inspection. Cutting, drilling, shaping, and
stitching are all part of the pre-assembling process. After the pre-assembling process, the
various parts will be assembled, and quality inspection will take place. It is essential for
maintaining production and product quality.
Manufacturing Process Flow Diagram
The product's manufacturing process begins with gathering materials from the
supply room. The materials will then be shaped, drilled, cut, and stitched. Memory foam will
be shaped using the electrical foam cutter and then after the shaping process the memory
foam will be transferred in the drilling process using the electrical drilling machine for the air
passage. While shaping the foam the other employees will start to cut and shape the fabric
for the lining and cover of the product. After the cutting and shaping process of the fabric it
will be transferred to the stitching process to make the base shape of the cover where it
also stitches the garter and the zipper. After the pre-assembling process the materials
prepared and various parts will be transferred to the assembly area. During this process, all
materials will be assembled together. After that, it will go through final inspection to ensure
its quality before being moved to the packaging area and stored in the storage or
warehousing area. Figure 5 Shows the manufacturing process flow diagram
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Figure 5. Manufacturing Process Flow Diagram
START
PREPARING MATERIALS
CUTTING/SHAPING FABRIC PRE-ASSEMBLING SHAPING THE FOAM

PROCESS
STITCHING BASE COVER DRILLING

INITIAL
INSPECTION no
ATTACHING ZIPPER AND GARTER REWORK

yes
Approval
Assembly
ASSEMBLING
PROCESS
Approval
Assembly
no
FINAL INSPECTION
yes
PACKAGING
STORING
END DELIVERY
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Table 13. Manufacturing Process flow Description
PROCESSS DESCRIPTION
Preparing Materials Getting ready and gathering supplies from the supply
room.
Shaping the Foam Shaping the foam using the electrical foam cutter.
Cutting / Shaping Fabric The fabric will be cut into the appropriate shape of the
pillow.
Stitching Base Cover Stitching the edges of the fabric to serve as the base
of the pillow
Attaching Zipper and Garter Attaching the garter and the zipper in the fabric by
stitching.
Drilling Drilling the foam using the Electrical drilling machine.
Assembling The product's parts will be assembled together.
Quality inspection (Initial and Final) Inspection of parts and final output to identify any
defects in the product, determine if rework or reject is
required, and ensure that the parts and output meet
the standards, specifications, and are of high quality.
Packaging The product is transferred to the packaging phase
after passing inspection and assembly in preparation
for storage or distribution.
Storing The manufactured unit will be kept in a storage or
inventory area.
Delivery Product distribution to customers.
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Operation Schedule
Personnel in the production area will start the work at 8:00 a.m. and will leave at
5:00 p.m. The production staff will work 290 days a year, from Monday to Saturday.
Overtime work would only be permitted if there is a pressing need for additional supplies or
a production shortage. The legal holidays are as follows:
Table 14. Date of Holidays
Date Holiday
January 1 New Year
Movable Date Chinese New Year
February 25 EDSA Revolution
April 9 The Day of Valor
Movable Date Maundy Thursday
Movable Date Good Friday
Movable Date Black Saturday
May 1 Labor Day
Movable Date Ramadan (Eidul-Fitar)
June 12 Independence Day
June 19 Jose Rizal’s Birthday Celebration
Movable Date Ramadan (Eid Al-Adha)
August 21 Ninoy Aquino Day
Last Monday of August National Hero Day
September 24 Yulo Day

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November 1 All Saints Day
November 2 All Soul’s Day (Special Non- Working Day)
November 30 Bonifacio Day
December 8 Feast of Immaculate Conception of Mary
December 24 Christmas Eve (Special Non- working day)
December 25 Christmas Day
December 30 Rizal Day
December 31 Last Day of the Year
Computation of Working Days
No. Of days in a year 365 days

Less:
Sundays 52
No. Of Holidays 23
Total number of working days 75
=290days
Production Schedule
Production schedule’s objective is to create the manufacturing process run
as easily as conceivable by coordinating the production requirements with
the accessible assets within the most cost-effective way conceivable. It
is guaranteeing that the orders are met as quickly as possible, with no interferences,
delay, or stress.
Production Schedule for the first year of operation:

Estimated Number of Product per Batch = 4 pcs
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Working hours = 7.5 hours

Hours of Operation per Batch = 3.5hrs per batch
No. of Batch per Day = 2
Total No. of Product a Day = 8 pcs
No. of Working Days = 290
Total Annual Production = 2320
Production Schedule for the second year of operation:

Working hours = 7.5 hrs
Total Annual Production = 2900 pcs
Production Schedule for the third year of operation:
Total Annual Production = 3,480 pcs
Production Schedule for the fourth year of operation:
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Production Schedule for the fifth year of operation:
Table 15. Summary of Results
YEAR % PRODUCTION SCHEDULE

1ˢᵗ Year of operation 50% 2,320
2nd Year of operation 62.5% 2,900
3rdYear of operation 75% 3,480
4thYear of operation 87.5% 4,060
5thYear of operation 100% 4,640
Machine, tools and equipment
Table 16. Machine, tools and equipment

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MACHINE, TOOLS, AND EQUIPMENT PRICE

PHP 3,829
● Foam Cutter
PHP 20,140
● Industrial Sewing Machine
PHP 100
● Scissors
PHP 120
● Needles
PHP 120
● Steel Ruler
PHP 4,699
● Drilling Machine
TOTAL PHP 29,008

Sources: Lazada, Desercart, Tolsenph
This table shows the various machines, tools, and equipment needed to manufacture
car headrest pillows. It also shows the price of each machine, tool and equipment.
Table 17. Industrial Sewing Machine

MAINTENANCE REQUIREMENTS OF COST PER YEAR
MACHINE
Nylon lint brush PHP 100
Pipe cleaner PHP 261
High-quality lubricant/oil PHP 1,200
High-Performance Grease PHP 4,389
TOTAL PHP 5,950
Table 18. Foam Cutter

MACHINE
Acetone PHP 120
NiChrome Wire PHP 199
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TOTAL PHP 319
Table 19. Drilling Machine

MACHINE
Oil PHP 1,200
Grease PHP 4,389
Drill Bit PHP 216
TOTAL PHP 5,805
Cutting Empti
Material
es
input
Area Inspection Area Drilling Area
outpu
t
(Foam)
Employee’s
entrance
Admin
Lobby
Building cw
Entrance
And Exit
Stitching Cutting Stationary Packaging Area

Area assembly
Area
(Fabric)
Shipping
Figure 6. Production Layout

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Table 20. Man-Machine Method

Man-machine chart:
Operation: Man Machine
Operator:
Date:
Working Time
Idle Time:
Summary:
Time (seconds) Operation Man Machine
150s Preparing tools and equipment
150s Preparing materials
120s Gauging the Components
60s Starting foam cutting machine
180s Cutting the foam
120s Refining shape of the foam
80s Starting the drilling machine
340s Drilling the foam
300s Cutting the fabric
105s Shaping the fabric to the shape

of the foam
100s Stitching the edges of the foam

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60s Stitching the zipper
60s Stitching the garter
80s Covering the foam with thin

cotton
75s Inserting foam in the fabric cover
169s Quality control checking
191s Refining and inspection
80s Ready to box and tape for

packaging
300s Final Quality check
120s Packaging
WORKING =
IDLE =
Table 21. Summary
Summary Man Machine

Working Time 2,840 secs 1,575
Idle Time 0 1265
Utilization in percent 100% 80.31%
Table 22. Time and Motion Study Sheets

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TIME AND MOTION STUDY SHEETS
START END DURATIO

TASK NAME REMARKS
TIME TIME N
8:05
Withdrawal of Materials 8:00 AM 5
AM
8:13
Lay-out and cutting 8:07 AM 6
AM
8:23
Drilling the foam 8:15 AM 7
AM
8:30
Cutting Fabrics 8:25 AM 5
AM
8:39
Stitching and Assembling 8:32 AM 8
AM
8:47
Initial Inspection 8:41 AM 6
AM
9:09
Final Inspection 8:53 AM 6
AM
9:13
Packaging 9:11 AM 2
AM
45 mins
with 1min
TOTAL
interval
per task
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Assembly Line Balancing

The process of assigning tasks to workstations in a serial production system is
referred to as assembly line balancing. The job includes the fundamental operations
required to convert raw materials into finished products. The primary goal of line balancing
is to distribute tasks evenly across workstations in order to reduce machine idle time. It also
aims to group facilities or personnel in an effective pattern in order to achieve an optimal or
most efficient balance of the capacities and flows of the production or assembly process.
Figure below shows the flow chart of the assembly process.
Figure 7. Process Flow Chart

MACHINE AVE. TIME
NO. STEPS FLOW CHART SYMBOL
STATUS (MINUTES)
1 WITHDRAWAL OF MATERIALS FROM THE STORAGE
Collection of
1.1 Down Process 2
materials
1.2 Receiving Down Transportation 2
Go to Lay out and

1.3 Down Transportation 1
Marking Station
2 MARKING AND CUTTING
Lay – out and

2.2 Down Process 3
marking
Gauging the
2.3 Down Process 3
Components
2.4 Machine Set – up Down Process 2
2.5 Cutting the Foam Running Process 3
Refining Shape of
2.6 Running Process 2
the Foam
2.7 Inspection Down Process 1

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Go to Drilling
Station
3 DRILLING
3.3 Drilling the Foam Running Process 3
3.4 Cutting the Fabric Running Process 2
3.5 Shaping the Fabric Running Process 2
3.6 Inspection Down Process 2.1
Go to Stitching `
Station
4 STITCHING
Stitching the edges

4.3 Running Process 3
of the foam
4.4 Stitching the Zipper Running Process 3.5
4.5 Stitching the Garter Running Process 2.5
Covering the Foam

4.6 Running Process 2.5
with Thin Cotton
4.7 Foam Insertion Running Process 3
4.8 Inspection Down Process 2
Go to Final
Inspection
5 FINAL INSPECTION AND PACKAGING
5.1 Receiving Down Transportation 1 `
Quality control
5.2 Down Process 4
checking
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Inspecting and
5.3 Down Process 5
Refining
5.4 Packaging Down Process 4
Final Quality
5.5 Down Process 2
Checking
5.6 Encoding/Recording Down Process 2
5.7 Storage Down Storage 2
Table 23. Assembly Balancing

TASK TASK TIME TASK DESCRIPTION PERCEDENCE
(MINUTES)
A 5 Material Gathering
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B 6 Cutting the foam A

C 7 Drilling the foam B
D 5 Cutting Fabrics A
E 8 Stitching and Assembling Process C, D
F 6 Initial Inspection E
G 6 Final Inspection F
H 2 Packaging G
TOTAL 45* = 52 minutes
*without the 1 min interval per task
A
B C E F
D
H G
Net Production Time
𝐶𝑦𝑙𝑒 𝑇𝑖𝑚𝑒 =
Number of units Produced
Cycle Time = 45 + 1min per task interval / 8 units
= 52 mins / 8 units
= 6.5 mins
Total task time
𝑁𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑚𝑖𝑛𝑖𝑚𝑢𝑚 𝑤𝑜𝑟𝑘 𝑠𝑡𝑎𝑡𝑖𝑜𝑛𝑠 =
Cycle time
Number of minimum work stations

(5+7+8+6+9+7+7+3)
=
7mins
= 7 stations
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Material Requirements
The materials to be used to make the cover for the pillow are breathable materials
to enhance air flow. Nylon and polyester are breathable in all weather conditions and it has
many properties that the consumer will benefit like it is easy to clean, reliable quality,
comfortable, quick drying and also resistant to oil. Memory foam fits your body with heat
and pressure and evenly distributes your weight. After that, when the pressure is removed,
it returns to its original shape. These properties not only protect against impact, but also
make the memory foam very comfortable.
Table 24. Direct Material Requirements
Direct Material UNIT COST UOM QTY TOTAL PRICE
Memory foam 598 6 x 10 x 30 1 598

inches
Exterior fabric 140 1Kg 1 140
Zipper 16 Per piece 1 16
Elastic Garter 90 12 yards 1 90
Lining fabric 55 00 x 1 55
93cm/39.4'' x
36.6''
Total ₱899
Table 25. Raw Material Sourcing
DIRECT MATERIALS SPECIFICATION SOURCE UNIT COST
Memory foam 6 x 10 x 30 inches Online 598
Exterior fabric 1Kg Nylon Polyester Online 140

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Zipper Heavy duty Online 16
Elastic Garter 12 yards Online 90
Lining fabric Thin Polyester Online 55
Table 26. Indirect Materials
INDIRECT MATERIALS SOURCE UNIT COST
Steel Ruler Lazada 107
Scissors Ace Hardware 55
Blade Cutter Lazada 87
white Board Box (10 pcs) Lazada 150
Tape Lazada 29
Layout board Lazada 135
TOTAL 563
Projected Raw Material Requirements (5 years)
YEAR INFLATION RATE (%) PROJECTED COST PER

YEAR
2023 7.7% 2,148,250.4

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2024 7.7% 2,313,665.6
2025 7.7% 2,491,817.8
2026 7.7% 2,683,687.7
2027 7.7% 2,890,331.6
YEAR INFLATION RATE (%) PROJECTED COST PER

YEAR
2023 7.7% 1,345,344.8
2024 7.7% 1,448,936.3
2025 7.7% 1,560,504.3
2026 7.7% 1,680,663.1
2027 7.7% 2,690,689.6
Projected Indirect Material Requirements (5 years)
Using the inflation rate of 7.7% based on psa.gov.ph the proponents were able to
project the raw material cost requirements in 5 years.
Warehousing procedure
The figure below portrays the warehouse process used to optimize the company's
operations. The process begins with the receiving of the finished product unit, followed by
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inspection to ensure that the correct product, quantity, and condition are received at the
correct time. After inspecting the product for quality, it will proceed to resupply, which
means filling up the storage. It will be stock in the storage area after being placed in storage.
The helper will then collect the products in the warehouse to fulfill the customer order if
there is an order in the picking process. Following that, it will be moved to packaging, where
selected items are consolidated into a sales order and prepared for shipment to the
customer, and then to shipping, which refers to the journey of products from the
warehouse to the express courier. Because the proponents intend to sell online, the express
courier will be in charge of shipping the product to the customers.
Figure 8. Warehousing procedure flow
RECEIVING INSPECTION PUT-AWAY
RESUPPLY
STORAGE
SHIPPING PACKING PICKING
Plant Location
It is a thriving industrial area with numerous factories of famous brands and
production bases, each with a toilet. There is a monthly rent of 17,000.

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Factors Affecting the Selection of a Plant Site

Proponents chose this location because of the availability of low-cost utilities, close
proximity to targeted clients/consumer/customers, and close proximity to the source
of production materials. Being in Calamba, the proposer can minimize shipping costs
The Site
The Plant with the area of 150 square meters will be located at Barangay Punta
Calamba City, Laguna
Figure 9. Vicinity Map
Office Supplies, Furniture, and Equipment
Table 27. Furniture and fixture

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FURNITURE AND SOURCE UNIT COST QUANTITY TOTAL COST

FIXTURE
Exhaust Fan Top-Most ₱ 1,023 2 ₱ 2,046

Hardware
Fire Extinguisher Lazada ₱ 1,617 2 ₱ 3,234
Water Dispenser ShopSM ₱ 1,799 1 ₱ 1,799
Worker’s Table Shopee ₱ 1,350 3 ₱ 4,050
Worker’s Chair Shopee ₱ 150 9 ₱ 1,350
Industrial Fan Shopee ₱ 2,899 2 ₱ 5798
Office Table Lazada ₱ 1,744 3 ₱ 5,322
Wall Clock NOVO ₱ 150 4 ₱ 600
TOTAL: ₱ 24,199
Table 28. Office Equipment
OFFICE EQUIPMENT SOURCE UNIT COST QUANTITY TOTAL COST
Air Conditioner SM Appliance ₱ 11,350 2 ₱ 22,700
Computer Enigma ₱ 25,000 2 ₱ 50,000

Technologies Inc.
Printer with scanner Enigma ₱ 3,500 1 ₱ 3,500

Technologies Inc.
TOTAL: ₱ 76,200
Table 29. Office supplies

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OFFICE SOURCE UNIT COST QUANTITY UNIT TOTAL COST

SUPPLIES
JOURNAL National ₱ 80 5 Box ₱ 400

Book Store
(COLUMNAR)
BALLPEN National ₱ 100 5 Box ₱ 500

Book Store
SHORT BOND National ₱ 120 2 Rm ₱ 240

PAPER Book Store
LONG BOND National ₱ 130 2 Rm ₱ 260

PAPER Book Store
STAPLER National ₱ 50 4 Pcs ₱ 200

Book Store
PUNCHER National ₱ 45 4 Pcs ₱ 180

Book Store
CALCULATOR National ₱ 219 4 Pcs ₱ 876

Book Store
HIGLIGHTER National ₱ 35 4 Pcs ₱ 140

Book Store
STAMP National ₱ 24 4 Pcs ₱ 96

Book Store
WHITEBOARD NBS ₱ 120 4 Pcs ₱ 480
MARKER National ₱ 30 5 Pcs ₱ 150

Book Store
FASTENER National ₱ 40 4 Pcs ₱ 160

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Book Store
PRINTER INK Lazada ₱ 400 3 Set ₱ 1,200
SCISSORS National ₱ 26 4 Pcs ₱ 104

Book Store
LONG FOLDER National ₱6 7 Pcs ₱ 42

Book Store
SHORT National ₱4 7 Pcs ₱ 28

FOLDER Book Store
PINBOARD National ₱ 75 4 Pcs ₱ 300

Book Store
PAPER CLIP National ₱ 22 1 Pcs ₱ 22

Book Store
TOTAL: ₱ 5,378
Table 30. Utilities
Rent and Utilities Expenses
Expenses Average Monthly Annual Consumption

Consumption
Rent ₱ 17,000 ₱ 204,000

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Electricity ₱ 3,000 ₱ 36,000
Telephone ₱ 1,300 ₱ 15,000
Water ₱ 1,000 ₱ 12,000
Internet ₱6,000 ₱60,000
TOTAL: ₱ 327,000
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Cost of the Project
This section presents the audit of financial assessments of the business' underlying
costs. The excess resources will be utilized as the organization's contingency funds. The
overall cost is fixed assets, current assets, and working capital expenditures. The researchers
will utilize 5% contingency to have assistance for unforeseeable expenses
Final Cost
Items Cost Summary

Machineand Equipment ₱29,008
Office Furnitures ₱24,199
FixedAssets ₱53,207
Legal Requirement ₱10,000
Renovation ₱15,000.00
Pre-OperatingExpenses ₱25,000.00
RawMaterials ₱2,148,250
PackagingCost ₱1,345,345
Labor Cost ₱1,339,400
OfficeSupplies and Materials ₱81,578
Rentexpense ₱204,000.00
Electricity ₱36,000
Water ₱12,000
Telephone ₱15,000.00
Internet ₱60,000.00
PromotionalExpenses ₱1,500.00
Repair/Maintenance ₱12,074
Insurance ₱13,118
Expenses ₱5,268,265
Expendituressubjecttocontingencycost(5%) ₱263,413.25
Final Cost of Project ₱5,609,885.25
‘
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CHAPTER IV
ORGANIZATION/MANAGEMENT ASPECT
This aspect is one of the significant viewpoints before fully establishing the business.
The motivation behind business association is to accomplish a shared objective connected
with their association's central goal, vision, objectives, and goals in establishing a successful
variable of creation, for process of labor and products to procure profit. The general
execution plan is examined in the organization and management aspect. This viewpoint
incorporates an investigation of the workplaces and key staff, essential thought in shaping
the association, type of proprietorship and projected plan.
The management is one of the most important aspects in a starting company as it

discusses the firm’s name, organizational goal, company's vision and mission, manpower
resources, job description and qualifications, worker selection and hiring, policies and
regulations, project schedules and management feasibility. It is the process of conceiving
and achieving desired outcomes through a collaborative effort that includes the use of
human abilities and resources. As a result, management is regarded as the driving factor
behind a company and is accountable for its success or failure.
Pre-Operating Period
Pre-working period is essential for the cycle to meet the fundamental pre-working
conditions before the plant’s final situation. The preparation is the most significant figure
making progress in any business. The Pre-Operating period is intended to be finished in 12
months or less. It incorporates all the activities that the organization will perform before the
objective month of activity.
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Pre-Operating Activities:
● Finalizing the source of investments
● Securing all necessary legal permits and licenses
● Proper canvassing of all needed materials, machines, equipment, and other
resources
● Finding and settling a plant location
● Checking the compatibility of installment of all the needed resources in the plant site
● Hiring and training of employees
● Procurement of the necessary materials, machineries, tools and equipment
● Starting the operation process
The Business Organization
The company is a partnership type of organization which is owned and owned by

three individuals, Gabriel Casupang, Ralph Harvie Cuenca, John Aldrin Ibo. The proponents
have consent to share the entirety of the organization's assets, income, financial and legal
liabilities. The proprietors will be fully responsible in administration, monetary obligations
and liabilities of the organization. The benefits would be similarly partitioned into three and
the three proprietors will partake in all the benefits of the business. The proponents choose
general partnership as it is modest and easy to make and work.
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Figure 10. Organizational Structure
Duties and Responsibilities
The company's recruited and qualified workers have their own work, obligations,
and duties. These representatives have been relegated a task to follow through based on
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the task they applied for. It involves mental and physical responsibilities that should be
finished to complete a mission or obligation.
Quality Inspector
A quality Inspector supervises the inspection of products and materials

during manufacturing to ensure that they meet business standards. Their duties
include comparing the physical specifications of objects to the intended physical
specifications, performing quality testing, and locating flaws.
Warehouse Workers
Warehouse employees are responsible for receiving and sorting incoming

stock and supplies, picking and filling orders from stock, packaging and shipping
orders, and managing, arranging, and retrieving stock and other items.
Quality Control
The creation of well-defined controls is a critical component of quality

management. These controls are intended to help standardize all manufacturing and
quality control responses. Limiting the margin for error by deciding which
manufacturing operations will be performed by which workers reduces the risk of
employees being assigned roles for which they are unprepared.
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Quality Control Procedures
⮚ Raw Materials Inspections
1. Pre-inspection Steps
Materials inspection is also referred to as inbound or receiving inspection,

and several procedures must be completed before the inspection can begin.
2. Photos
Taking pictures or videos as soon as you get your supplies is a good idea.
3. Review Project Specifications
This is an important phase that must be completed before beginning your

physical inspection. To determine whether the components you received are outside
of tolerances, you must first understand the project's specified requirements.
Receiving an element or product that does not meet agreed-upon specifications,
whether it is a piece of metal or a liquid chemical, will never pass inspection.
4. Physical Condition of Material
Start creating a screening procedure in which you randomly select samples

and inspect their physical condition. Obviously, how you do this depends on the
content, but that doesn't mean you have to inspect every single item that was
shipped.
5. Make & Manufacturer
This is a straightforward procedure. Verify that the product you got came
from a reputable company or brand owner.
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6. Confirm Certification
if the products getting are required to follow those requirements or

certification
7. Storage Requirements
After the supplies have passed inspection, look for any special storage
conditions. In this case, products must be properly labeled or labeled. It may also
be prudent to include a provision for displaying the materials in the proper
location—if a shipment of refrigerated produce enters cold and then remains in
receiving for 24 hours before being properly processed, the entire inspection is
rendered useless.
⮚ In-Process Inspection
Our inspectors will identify nonconforming product and label it with a rejected
sticker or tag. These in-process inspection procedures are at the discretion of the
management team, but there are typically three types of intervals used to determine
when an in-process inspection is required. Here are a few examples:
✔ Inspections are performed every 2 hours or every 2 days, depending
on the equipment.
✔ Intervals based on performance: After a certain amount of output, the
equipment is tested (Ex. In process inspection for every 5 units

produced).
✔ Intervals that can be freely defined: Discretionary, can be done at any
time, and are solely based on intuition.

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In-process quality inspections aim to report any corrective action or enhancement

recommendations while the manufacturing process is still in progress.
⮚ Final Inspection
1. Picking
The first step is to double-check that the packaging list corresponds to the
number of cartons available. Our inspectors prepare a picking list and
select cartons based on the lot sampling size established by buyers.
2. Packing
Our inspectors currently compare the packaging conditions of the
selected cartons to the requirements of the buyers. This includes the
following:
● Packing
● Shipping marks
● Quantity
● Packaging e.g., polybags or other materials
● Logistic stickers
● Barcodes, etc.
3. Conformity and On-site Test

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The next step in the inspection method is to verify the products'

compliance. Using product samples or technical files supplied by the
buyers, our inspectors examine various consistency criteria of the
selected products. Important points to consider:
● Style
● Assembling Test
● Color resistance
● Product stability test
4. Workmanship & Measurement

After each inspection, inspectors frequently mark the most serious
defects in the goods and label them with defect stickers for the buyers'
reference. We can either use pass stickers to identify goods that have
passed inspection, or we can seal and deliver defective products to
customers who request it.
5. Closing
Inspectors supervise the repacking of products by packers or warehouse
personnel until commodity testing is completed. Following that,
inspectors hold closing sessions with factories, during which signed
versions of inspection drafts are exchanged with factories if the buyer
agrees.
Safety Engineering
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Safety engineering is the process of designing workplaces to reduce incidents.

Engineering Safety Concepts provides comprehensive methods and modes for injury
prevention by defining and "designing down" risks using a risk assessment framework.
A first aid kit stocked with the necessary supplies can help clean cuts, reduce the risk
of infection, and aid in the healing of an injury such as a sprain. We have provided a list of
first aid kit items below, which can include additional reasons for the importance of having a
home first aid kit.
Job Qualification
General Manager
● With a Bachelor’s degree relating to business supervision
● At least has a 3 years of job experience on the same field
● Strong organizational and time management skills, and ability to prioritize
● With excellency in leadership
● Ensures the development of new techniques to achieve the objectives and target
goals
Sales Manager
● With a Bachelor's degree in business management field
● Proven sales experience
● Strong analytical and problem-solving skills

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● Has a thorough understanding of sales tactics and industry regulations
● Must have good communication skill
● Capable in working with the marketing department to guarantee that the company’s
target market is reached
Quality Inspector
● Has great technical skills
● Has a thorough knowledge of quality control standards and testing methods
● Is capable of training the production team on how to attain quality work
● Wise enough to make suggestions on how to improve production strategies
● Capable of compiling detailed reports and performance records to document
inspection results
Production Supervisor
● A bachelor’s degree a technical, engineering, or related field would be an advantage
● Excellency in leadership
● Have sufficient knowledge on the machines and equipment used in the work place
● Capable of dealing with complex problems in a fast-paced setting
● Knowledge of process improvement, budgeting, and manufacturing practices

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Security Guard
• Surveillance skills and detail orientation
• Must possess the ability to deal with uncertainty
• Responsible to patrol the premises and perimeter at random or on a regular basis
• A trained security officer with diploma
• Can protect company’s property and staff by maintaining a safe and secure
environment
Helper
● Working experience in warehousing, assembly, or creation is required
● Is good with moving objects whenever needed
● Responsible for keeping the working environment clean
● Has a good and pleasant working conduct behavior
Compensation Package
A compensation package is prepared as a reward for the employees' time, effort, and
commitment. It likewise incorporates all expenses caused because of business related
accidents. In addition, the association gives incentives to its workers, comprising of
monetary compensation that can be utilized whenever needed. This would serve as an
insurance guaranteed to the dedication of the employees.
Labor Requirements
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The proponents will hire a total of 12 employees to meet the initial demand
for the enterprise. Direct exertions consist of the production people who can be
accountable in performing the cutting, assembly, and inspection to create a product.
The security guard will oversee retaining peace, safety, and safety of organization
property and objects. The administrative labor will consist of a widespread
supervisor as the head of the enterprise and is in charge of managing and monitoring
the advertising and marketing of the product.
Table 31. Labor Requirements
JOB QUANTITY DAILY RATE MONTHLY ANNUAL

POSITIONING SALARAY (24 SALARY (290
DAYS) DAYS)
DIRECT LABOR
Production 6 400 57,600 691,200

Worker
Quality 1 400 9,600 115,200

Inspector
Warehouse 1 350 8,400 100,800

Worker
INDIRECT LABOR
Sales Officer 1 400 9,600 115,200
Security Guard 2 350 8,400 100,800
ADMINISTRATIVE LABOR
General 1 750 18,000 216,200

Manager
TOTAL: 12 ₱1,339,400
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Table 32. Fringe Benefits
JOB QUANTITY SSS (MONTHLY

POSITIONING CONTRIBUTION)
PRODUCTION 6 1728
WORKER
QUALITY 1 300
INSOECTOR
WAREHOUSE 1 300
WORKER
SALES OFFICER 1 250
SECURITY 2 700
GUARD
GENERAL 1 500
MANAGER
TOTAL: 12 1,970
The table presents the compensation package of the organization to its workers. The
proponents will a Group Life Insurance that will cover its employees. The insurance will
come from Manulife, an insurance agency in the Philippines.
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Benefits and Incentives
An incredible method for showing concern to the workers of the company is to show
that there is a reward for their general hard work and efforts, yet additionally for their
future. By giving them advantages and motivating forces, the proponents will hold the
workers. It likewise assists the representatives with being more devoted to their work. They
will be more effective and efficient to the company. The following are the company’s
incentives:
Health Insurance
Employees will also be taken care of through medical coverage and hospitalization
from their given insurance from Manulife.
Social Security System
The Social Security System is a social protection program that expects to give
security to individuals and recipients for every Filipino worker. SSS individuals are supposed
to add to the asset consistently, the sum fluctuates relying upon their compensation
section. SSS individuals can profit, for example, maternity, affliction, inability, retirement,
memorial service and death benefits.
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PAG-IBIG
PAG-IBIG is a government-owned financial assistance that offers financial services to

individuals who need loans for various purposes such as source of incomes, housing and
business loans, and educational purposes.
13th Month Pay
It is similar to a twelfth of a worker's monthly wage. According to the Presidential

Decree No. 85, workers should receive their 13th month pay every December.
Sick Leave and Vacation Leave
All of the workers are qualified to have 15 days of paid sick leave. If at any point the
worker could not utilize the leave, it is convertible to cash.
Maternity Leave
In lieu of Republic Act No. 11210, the organization will give 105 days' leave with pay
for female workers, and a choice to proceed with their leave for an extra thirty (30) days
without pay because of pregnancy.
Paternity Leave
Under Republic Act 8187, paternity leave will be granted to married male workers in
both public and private sector enabling them seven days leave with full pay, for the first four
deliveries of their legitimate spouse.
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Gantt Chart
The Gantt chart below illustrates CIC Company's business operations before they
start. The researchers created a graphical illustration schedule to help in the preparation
and scheduling of their project's specific tasks.
Figure 11. Gantt Chart

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CHAPTER V
FINANCIAL ASPECT
This chapter presents the financial aspect of the study. It is provided that the whole
purpose of organizations revolves around profits and how to manage it. The biggest division
pursuing the advancement of the business is the financial department. The organization’s
monetary perspective will draw in financial backers to put resources into the organization.
This section presents the costs of the business and the source of investment to decide and
comprehend the assigned money to begin. This will show and talk about the monetary
figure for the proposed project; including the financial assumptions, investment costs,
financial statements, and financial analysis. In addition, this chapter will present the source
and utilization of funds.
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Unit Cost and Mark-Up
The unit cost is computed by dividing the Grand Total Cost of the Project to the
number of units produced annually. The mark-up pricing is the strategy of including a
certain rate of a mark-up to the cost of the product to decide the selling price.
Production Cost per unit
Formula:
FinalCosts
UnitProducedperyear
5,609,885.25
¿
2320
Production Cost per unit = ₱2,418.05
Selling Price and Mark-Up
For the retail price of the proposed product, the researchers use 20% markup.
Formula:
ProductionCostperunit +(ProductionCostperunitx 20 % mark −up)

₱ 2,418.05+(₱ 2,418.05 x .20)
SellingPrice=₱ 2,901.66
Profit per unit
Formula:
SellingPrice−ProductionCostperunit
₱ 2,901.66−₱ 2,418.05
Profitperunit=₱ 483.61
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Source of Investment
The CIC Company will pursue a general type of partnership. This implies that every
one of the benefits acquired, liabilities, and the board liabilities will be shared and
partitioned similarly among the proponents. The CIC Company will be financed and
sponsored by the advocates, Gabriel Casupang, Ralph Harvie Cuenca, John Aldrin Ibo. They
will spend a total cost of ₱8,722,864 to cover every one of the task's monetary necessities
and prerequisites.
Table 33. Source of Investment
PROPONENTS PERCENTAGE OF CONTRIBUTION

NAME SHARING
Casupang, Gabriel 33% ₱1,401,471.31
Cuenca, Ralph Harvie 33% ₱1,401,471.31
Dequit, John Louise 33% ₱1,401,471.31
Ibo, John Aldrin 33% ₱1,401,471.31
Total 100% ₱5,609,885.25
Financial Assumptions
The following section provides the financial assumptions of the business.

Henceforth, with regards to the projected revenues & costs, the entity shall consider the
following factors such as:
1. The business will utilize general partnership as their type of organization.

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2. Currency to be used shall be Philippine peso.

3. The business will start operation in 2023.
4. Raw materials, as well as other necessary equipment for the first batch of
productions will be bought before the month starts.
5. The operation days will be 244 days in the years 2023, 2024, 2025 and 2026 and 245
days in the leap year 2024.
6. The source of investment will be fully and equally funded by the partners.
7. There will be a seller transaction fee of 2.12% deducted to the sales of the product
for online selling.
8. 5% contingency cost will be considered in computing the total project cost.
9. The retail price of the product will have an increase of 3% each year.
10. Income tax expense is equal to 30% of the net income to be remitted to the Bureau
of Internal Revenue every 15th day of April.
11. Straight line method will be utilized in computing the depreciation.
12. The consumer’s method of payment would be cash on delivery only.
13. Salaries Expense is estimated to increase by 1% every year.
14. Water, Telecommunication, Electricity, and Internet expenses are estimated to
increase by 3% each year.
15. The forecasted numerical data under the Financial Plan of the business are solely
based on the results of the data gathered in the survey it conducted previously
towards its respondents, as well as the possible assumptions which may occur in the
business during its day-to-day operations.
16. No raw materials will be left for every month of production.
17. Machines, tools and equipment will be depreciated under the straight-line method
of 10 years usage.
18. Leased expenses are fixed for five years.
19. Office equipment will be depreciated under the straight-line method of 5 years
useful life.
20. Furniture and fixtures will be depreciated to a straight-line method of 10 years of
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useful life.
Financial Statements
Financial assumptions are written records and accounts that pass on the monetary
presentation of an organization. This section will introduce the balance sheet, income or
profit and loss statements, and cash flow statements.
Income Statement
The income statement is presenting the earned income of the business. It likewise
demonstrates whether a business is profitable or losing cash for a given period of time. The
income statement, alongside the balance sheet and cash flow statement, supports the
comprehension of the organization's monetary wellbeing.
Figure 12. Income Statement

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Cash Flow Statements
The cash flow statement is one of the significant financial reports to establish a good
business and to ensure that the cash is sufficient to keep the business activities. It also
summarizes the amount of cash and cash equivalents entering and leaving in a company. It
measures how well an organization deals with its money position, meaning how well the
organization produces money to pay its obligation commitments and asset its working costs.
Figure 13. Cash flow Statements
Balance Sheet
A balance sheet is a financial statement that shows an organization's properties,

liabilities, and investors' value at one point in time, as well as providing a framework for
calculating rates of return and assessing the capital structure. It is a monetary explanation
that showcases what an organization holds and owes, as well as how much cash investors
have spent.
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Figure 14. Balance Sheet
Financial Analysis and Interpretation
This part presents the analysis and interpretation of the financial statements shown
by the proponents. This alludes to the assurance of the business' assets and shortcomings.
The researchers used the accompanying measures to determine the profitability of the
business.
Return on Investment
The Return on Investment (ROI) is used to assess the productivity or profitability of

an investment or analyze and compare the proficiency of various investments. ROI tries to
directly estimate the amount of return on a particular investment. The higher the return,
the better the benefit to the investors.
Formula:
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Netincome
ReturnonInvestment= x 100
Netinvestment
Computation:
2023
6,731,851.2−5,609,885.25
x 100
5,609,885.25
= 20%
2024
8,667,268.42−5,609,885.25
x 100
5,609,885.25
= 54.50%
2025
10,400,710.1−5,609,885.25
x 100
5,609,885.25
= 85.40%
2026
12,134,161.79−5,609,885.25
x 100
5,609,885.25
= 116.30%
2027
13,867,613.47−5,609,885.25
x 100
5,609,885.25
= 147.20%
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The proposed project has a return of investment of 20% in the first year of operation
and it is expected to increase in the succeeding years.
Payback Period
The payback period alludes to the measure of time it takes to recover the cost of an
investment. It is the period of time an investment arrives at a break-even point. Payback
period is used to compare the project and the years needed to get the initial investment.
The researchers aim to have a shorter payback period to determine and see if their
company is gaining enough income and eventually reduce the risk of investment.
The proponents divided the initial investment by the annual cash flow in order to
compute the payback period.
Table 34. Payback Period
Years Annual Net Income Tax Initial Investment
2022 - ₱5,609,885.25
2023 998,656.4 4,611,228.85
2024 1,732,686.494 2,878,542.356
2025 2,325,253.955 553,288.4012
2026 2,917,726.72 -2,364,438.319
2027 3,510,103.843 -5,874,542.162
The company has a payback period after 4 years of its’ operation.

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CHAPTER VI
SOCIO ECONOMIC ASPECT
The Socio-Economic Aspect shows the possible impacts and effects of the proposed
business to the society and the government. This chapter presents that the objective of this
business is not for advantage purposes, but rather for the improvement of the welfare of
the people particularly the potential consumers of the product. The researchers want to
create jobs and livelihood to selected individuals of a local community, establish a business
that will gain profit, and to contribute to the government of the province of Laguna and to
the national government in the form of income tax.
Benefits to the Society
A. Contribution to the nearest Barangay
The CIC Company will provide work opportunities to selected individuals in Brgy. Punta,
Calamba City, Laguna that will meet the company’s labor requirements such as, prior
knowledge in manufacturing, production, and construction of cabinets. This will reduce the
unemployment rate of the people within the vicinity.
B. Contribution to the Municipal or City Government
The proposed business will contribute to the city government of Calamba through legal fees
and business permits such as registration fee, mechanical permit, BIR, building permit, and
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sanitation permit that are all required for the business to operate. These will amount to ₱
10,000 for its annual operation.
C. Contribution to the National Government
The CIC Company will benefit the national government directly through income taxes
and value-added taxes. The business would pay to the Bureau of Internal Revenue for the
project to continuously operate. The proposed business will pay the combined annual
income taxes and value-added taxes amounting to ₱427,995.60, ₱742,579.93, ₱996,537.41,
₱1,250,454.31, ₱1,504,330.22 for its first five years of operation, respectively. The taxes
gathered from the business can benefit the society by using it to finance social
infrastructure and community service projects.
Benefits to the Economy
According to the current data of the Philippine Statistics Authority (July 2018), the
proposed business will help reduce the unemployment rate in the region by 0.92%.
Furthermore, 3.76 million 15 years old and over, Filipinos (7.7%) are currently
unemployed with reference to the national unemployment rate. The project will help in the
minimization of the unemployment rate by 0.00046%.
The selected unemployed Filipino will also benefit from the business by means of
wages and insurance. The business will be having a gross income of ₱8,177,327.66 by the
end of the 5th year and wage income of ₱1,393,785.01 that the workers will accumulate to
the economy. These will greatly affect the country’s Gross Domestic Product (GDP) annually.
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CHAPTER VII
ENVIRONMENTAL ASPECT
This chapter presents and differentiates each proposed business component that
affects the working environment as well as the environment as a whole. The materials to be
used, their intended applications, potential wastes the project might produce during its
operation, and the implementation of effective waste disposal will all be covered in this
section.
Benefits to the Environment
The proposed business will be utilizing machines in order to produce their final
outputs. Wastes from these production processes have the potential to be environmentally
harmful. The packaging section, which uses boxes, and paper from sticker labels, is one of
the operations that contributes significantly to the production of these hazardous wastes.
Additionally, the tools and machines that will be employed may produce pollution and
annoy the nearby workers. The researchers will appropriately handle these wastes. The
legal requirements will be followed, and the water wastes will be duly dumped into a
sewage system. Moreover, the entire amount accumulated.
The main material that the proposed business will utilize is the polyurethane foam.
This type of foam is a good resource which makes it better for the environment. It has a low
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heat-transfer coefficient, making it one of the best thermal insulation materials. It is also
adhesive, resistant to damage, and extremely lightweight which makes it a good material.
Method of disposal
In this study we will use the landfill method, in this process, the waste that cannot be
reused or recycled are separated out and spread as a thin layer in low-lying areas across a
city. A layer of soil is added after each layer of garbage.
Waste management flow chart
Solid Waste from the plant
Storing
Collection
Transportation
Disposal
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Landfill
CHAPTER VIII
SUMMARY, CONCLUSION, RECOMMENDATIONS
SUMMARY
The feasibility study focused on developing an Ergonomic Car Headrest Pillow that
will give convenience and comfort to car drivers that will fit in the continuous and fast-
growing industrialization around the area. It analyzed and evaluated the product’s
practicability in the market with regard to its marketing, technical, organizational
management, financial, socio-economic, and environmental aspects.
The study aimed to satisfy the needs to provide comfort and convenience to car
drivers and to provide products that will be good in the market. The researchers decided to
pursue the study based on their observations and prior knowledge about the continuous
development of the car industry. The study will benefit them as it will provide additional
ideas about possible products that will help users perform well in driving and give them
enough rest.
The proponents utilized mixed methods of quantitative and qualitative research to

gather the data needed for the study. Primary data were gathered through disseminating
online surveys on random respondents from Calamba. Secondary data such as studies,
journals, books, and articles were restricted and limited only to reliable online sources on
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the internet. Memory foam is the main material of the product because it can produce a lot
of advantages for its users.
It conforms to the shape by utilizing your own body heat and pressure. This can
provide relief in areas of the body that are subjected to the most pressure while sleeping,
such as the hips, shoulders, and neck. Putting consistent, disproportionate pressure on
those parts of the body can result in pain upon waking, as well as difficulty falling and
staying asleep. The study proved that the Ergonomic Car Headrest has multiple advantages
compared to other similar products available in the market in terms of durability,
convenience, comfort, and material.
Marketing strategies were also considered by the researchers. They will market the
product using online platforms such as Facebook, Twitter, and Instagram. They would also
have promotional activities in Shopee to advertise and introduce their product more. This
would benefit the researchers as they would gain customer loyalty for acquiring their
feedback. The selling price of the product is Php 2,901.66. The product packaging was also
considered and included in the computations of the total cost of the product.
The technicalities and basic structure of the proposed business were also presented
in the paper. It contains the whole production plan for the year and the manufacturing
process flow of the business. The paper included the product description, machines, tools
and equipment, sources of the raw materials, plant location, computation of the total
projected cost, and the computed unit price and mark-up. The researchers were also able to
define the project demand, supply, and unsatisfied demand of the business.
The business organization is a partnership, managed by the two researchers. The

company has its own organizational management, which facilitates the achievement of the
company's aims in relation to its mission and objectives. The monetary side was also
mentioned for additional financial clarification.
CONCLUSION
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The purpose of the study is to identify the feasibility of the designed ergonomic car
headrest. The following conclusions were drawn from the statement of the problem:
1. What is the project demand, supply, and unsatisfied demand of the proposed
business?
In the first year of business, the projected demand is 34,016 units. The projected
supply is 24,981. And the unsatisfied demand is 9,035.
2. What marketing strategy should be implemented?

It will be easier to sell the product through the use of Social Media since most of the
people buy things they want or need on the Internet. With that, our marketing
strategy to be implemented are the use of Social Media Applications such as
Facebook, Twitter, and Instagram. The platform to sell the product is Lazada and
Shopee.
3. What are the processes involved in establishing a headrest pillow?
In the manufacturing process flow, processes involved are shaping, cutting, stitching,
drilling, inspection, assembly and final inspection.
4. What is the recommended overall production schedule?

Overall production schedule is having 290 working days per year and having 7
working hours per day. (Break time not included)
5. What type of business organization should be established?
The type of business organization to be established should be a general partnership
between the three individuals.
6. What are the requirements before the proposed business is established?
Requirements needed are legal permits, tax, and financial statements.
7. What is the product's estimated capital requirement?
The project’s capital would be 5,609,885.25 Pesos.
8. What is the proposed business payback period?
Based on the data, the company has a payback period of 4 years.
9. What is the socio-economic impact of the proposed project?
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It will improve the welfare of the people particularly the potential consumers of the
product. It will create jobs and livelihood to selected individuals of a local
community, establish a business that will gain profit, and to contribute to the
government of the province of Laguna and to the national government in the form of
income tax.
FINAL CONCLUSION
The project feasibility study revealed that the proposed ergonomic car headrest is
marketable, with regards to its marketing, technical, organizational management, financial,
socio-economic, and environmental aspects. Therefore, it should be pursued.
RECOMMENDATIONS
Ergonomic car headrest gets one of the answers for giving convenience and comfort
to the car drivers while they are driving. This type of product combines various functions
into one piece to control the material utilization, provides opportunities for the interactions
between the object and the human, and successfully saves an individual's convenience.
Simultaneously, the cost of an Ergonomic car headrest is affordable and more effective than
similar products. This kind of design is increasingly more popular among youth.
The proponents identified cotton as a great material to utilize in the headrest making
industry with regards to its durability and usefulness. Using this will give more benefits as it
is inexpensive and compared to other materials in the market.
Design techniques to maximize the functionality of the product should also be

considered when modifying a product design. The product should be durable in addition to
being aesthetically acceptable to the market. In order to preserve the health and postures
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of its consumers, the proponents should also think about making items that focus on sizes
and dimensions.
The proponents can recommend the use of other materials like dry fit fabric for the
cover to enhance its sweat absorbing properties and to make it cooler. We would also
recommend to enhance the garter and use high quality adjustable strap because in the long
run garter will be loose and can’t grip anymore. These recommendations are for the future
researchers that will come up with same idea as this paper.
It is also recommended to identify and project the demand, supply, and unsatisfied
demand of the business. This would give initial guidance to the proponents whether to
pursue the study or not. These will also determine if the product is feasible to compete in
the market in the present and the succeeding years. This will further drive the study to
determine the technical, organizational management, and financial aspects. These aspects
will be identified by determining the master production schedule, business organization,
fixed assets, pre-operating cost, variable cost, and contingency cost.
In the market, both direct and indirect competitors would be present. Determine the
product's price and market position to further develop areas that will make it marketable
despite fierce competition in the market. Consider the product's usefulness, materials, and
durability.
Marketing strategies should be planned ahead especially through these times

because people are more invested in the things they see often and are more accessible to
acquire. Participate in online marketing campaigns to promote the product more. To reach
more leads and increase product worth, the proponents should also think about employing
internet platforms for promoting their goods.
The proponents suggested that the creative design for the ergonomic car headrest
be pursued after reviewing all the information acquired on the feasibility study completed in
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terms of its marketing, technical, organizational management, financial, socioeconomic, and

environmental elements.
Appendix
Summary of Findings
Respondent’s gender
RESPONSE NUMBER OF RESPONDENTS TOTAL PERCENTAGE
MALE 295 74%
FEMALE 104 26%
TOTAL 400 100%
This table shows that the male respondents were 74% while female respondents
were 26%. The researchers asked this question in order to know which gender prefers the
ergonomic headrest pillow more as it can be used on how the researchers will design the
product.
Material to use for the cover

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LEATHER 7%
MESH 34%
COTTON 59%
TOTAL 100%
This table shows that there are 59% of the respondents who recommend to use
Cotton as material for the cover while there are 34% of the respondents who would prefer
Mesh and 7% of the respondents who prefer Leather.Survey result to question: “How long
do you usually drive?”
30 mins – 1 hour 41.4%
2 hours – 5 hours 54.8%
6 hours and above 3.8%
Do not drive 0%
TOTAL 100%
The table shows the respondent’s time when driving. Most respondents answered
that they are driving for around 2-5 hours. While 41.4% of the respondents says that they
drive for 30mins-1hr. Last is 3.8% drives for 6hours and longer.
Survey result to question: “Does your neck feel sore when driving?”

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Often 53.6%
Sometimes 44.6%
No 1.8%
TOTAL 100%
The table presents that 53.6% of the respondents’ neck feel sore sometimes when
driving and 44.6% of the respondents says that their neck often feels sore when driving.
Yes 59.7%
No 40.3%
TOTAL 100%
. Survey result to question: “Are you familiar with memory foams?”
The table shows that 59.7% are familiar with the memory foams while 40.3% of the
respondents were not familiar with it.
Survey result to question: “Do you consider recommending the product to others?”
Yes 98.3%
No 1.7%
TOTAL 100%
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The table presents the result that 98.3% of the respondents will recommend the
product to others while 1.7% of the respondents would not.
Softness of the memory foam 66%
Removable cover 2%
Made with memory foam 32%
TOTAL 100%
Survey result to question: “Which features are most valuable to you?”
The table shows that 66% of the respondents consider the softness of the memory
foam as the most valuable feature of the product while 32% of the respondents says that
the product is made with memory foam while 2% of the respondents says that the
removable cover is the most valuable feature to them.
. Result to survey question: “Do you consider buying the ergonomic car headrest pillow?”
TOTAL
RESPONSE NUMBER OF RESPONDENTS
PERCENTAGE
YES 392 98%
NO 8 2%
TOTAL 400 100%
98% of the respondents were willing to buy the ergonomic car headrest pillow while
2% answered no. The answers were the basis for the computations of the unsatisfied
demand.
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Forms Design (Appendices)
⮚ Barangay Permit
⮚ Calamba City Business Permit
⮚ Environmental Permit
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Research Department
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Colegio de San Juan de Letran-Calamba

City of Calamba, Laguna, Philippines 4027• www.letran-calamba.edu.ph • +63(049)-5455453

A FEASIBILITY STUDY OF AN ERGONOMIC CAR HEADREST PILLOW

A Project Feasibility Study Presented to the

Bachelor of Science in Industrial Engineering

III TECHNICAL ASPECT 41

Assembly Line Balancing 56

Contribution to the Municipal or City Government

Benefits to the Economy

SUMMARY, CONCLUSION, RECOMMENDATION 98

27 Furniture & Fixture 65

4 Design of the Product 42

5 Manufacturing process flow diagram 45

7 Process Flow Chart 56

8 Warehousing Procedure Flow 63

13 Cash flow statements 90

Title of the Study: A FEASIBILITY STUDY OF AN ERGONOMIC CAR HEADREST PILLOW

One consideration for improving the occupants’ accommodation and comfort

Memory foam, a type of synthetic foam, is made from high-density polyurethane

Statement of the Problem

Specifically, the study intends to answer the following questions:

2. What marketing strategy should be implemented?

3. What are the processes involved in establishing a headrest pillow?

4. What is the recommended overall production schedule?

5. What type of business organization should be established?

6. What are the requirements before the proposed business is established?

7. What is the product's estimated capital requirement?

8. What is the proposed business payback period?

9. What is the socio-economic impact of the proposed project?

Objectives of the study

2. Determine marketing strategy should be implemented.

3. Identify the processes involved in establishing a headrest pillow.

4. Determine the recommended overall production schedule.

5. Identify the type of business organization that should be established.

6. Determine the requirements before the proposed business is established.

7. Determine the product's estimated capital requirement.

8. Determine the proposed business payback period.

9. To assess the socio-economic impact of the proposed project.

Importance of the Study

This study will benefit entrepreneurs because it will enable them to

The Future Researchers

Locale and Target Respondents

In this study, a random sample method was utilized. Sampling is a research

Figure 1. Conceptual Framework

INPUT: INPUT: OUPUT:

Review of Related Literature

This chapter will contain concepts, ideas, finished thesis, generalizations or

Ergonomics are essential in automotive, as it would guarantee the safety, comfort,

Memory foam is a type of polyurethane foam known as "viscoelastic" polyurethane

The research and materials communities have recently focused on functional

Developing kinetic models to understand the manufacturing of polymeric foams,

Moreover, according to Yongtao Yao2018), shape memory polymers, a type of smart

Physical restraint is a common practice in mental health care, but it is controversial

Likewise, Junrong, Ye 2019) stated that physical restraint is commonly used in

Mechanical restraint is a difficult area for psychiatry. Although mechanical restraint

Synthesis of the Study

General Market Information

Historical and Projected volume of registered private vehicles in Calamba city

Formula for straight-line method: