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SmartPath Tutorial Center

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23 views2 pages

SmartPath Tutorial Center

Uploaded by

Geofrey Rivera
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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SmathPath Tutorial Center

General Comments:
1. Do not use “WE, US” in the entire manuscript
2. The labeling of the table based on specific chapter, e.g. in Chapter II, Table 2.1, Table 2.2….; Chapter III, Table
3.1, Table 3.2. Same true in labeling Figures
3. In the table presented, do not do not scatter the words.

Executive Summary:
 The discussions on the technical viability page 3, the amount stated P166,906, P40,800 and P10,000 does not
conform in the income statement.
 The financial profitability will eventually be change because the financial aspect will be revise

Chapter I – Introduction
1. Statement of the Problem on page 8, rephrase based on the agreed format of the questions.
1. What is the viability of the business in terms of marketing aspects?
2. What is the viability of the business in terms of technical aspects?
3. What is the viability of the business in terms of management aspects?
4. What is the viability of the business in terms of financial aspects?
5. What is the viability of the business in terms of socio-economic aspects?

Chapter II – Marketing Aspect


1. Additional service on page 37, specify the fee based on range of kilometers from home to tutorial center and
the manner of accommodation is one way or vice-versa. And estimate how many learners willing to avail that
services. Add account “Service income in the income statement and provide the cost of fuel and lubricants
under operating expenses.
2. Amount of physical advertising mentioned in page 38 does not conform in the marketing expenses in the
income statement.
3. On page 39, it mentioned the referral program with a 5% discount for successful referrals but there was none
discount in the income statement. Same hold true with 2% loyalty program.
4. In table 1.30, it mentioned the distribution of fliers, how much would be spend for the cost of fliers and
expenses for distribution and must include the total cost to the marketing expenses in the income statement.

Chapter III – Technical Aspect


1. On page 49, payment options were Paymaya, GCash provide a service charge in operating expense or a
deduction from service revenue on the converting to cash of the said payment modes.
2. On page 54, add the tables for number of learners per week, e.g.
Subjects Total number of Learners Total Number of Hours
1. Mathematics 30 60
2. English 25 50
3. Science 15 30
(so that the salaries or honorarium can be reasonable estimated in the income statement)

3. On page 55,
a. the overtime rate per hour must not be uniform (P40). The usual overtime job pay rate is 25% of the
hourly rate during regular workdays and 30% of the hourly rate during rest days and regular and special
holidays.
b. Regular academic tutor has a daily fixed rate of P300 plus 40% honorarium based on learners fee and
does not conform the amount stated in the income statements. Also there was 5 regular academic tutor
mentioned in the management aspect
4. Provision for uniform is only 8 on page 71, but the actual human forces in the organizational chart is 13 persons.
Add 5 uniforms.
5. Building permit of P60 is understated, ask the amount in the City of Kabankalan or in the google.
6. There is no wall clock appear but in the schedule of depreciation there is 1 wall clock
7. The official receipts must be register to BIR, therefore change the receipts
8. Provide white board marker ink and must be 1 year supplies
9. Table 2.14: Legal Requirements does not conform in the income statement
10. Kindly reclassify the items from page 61 to 73 according to its function and must be totaled and must the same
presentation in the income statement.

Chapter IV – Management Aspect


1. The organizational structure on page 77, there were Financial, Resource and Academic Coordinator provide job
specification and job description and provide salary or allowance in the income statement.
2. On page 87, there was a training mentioned but there is no provision of training cost in the income statement.
3. On page 88, who will shoulder the professional development of the tutors?

Chapter V – Financial Aspect


1. Revise the total project cost and must be with schedule on the particulars (furniture & fixtures, machineries &
equipments, pre-operating cost) and also include the cost of renovation or the rented premises.
2. Provide pre-operating cash flow and balance sheet. And must be presented before five years financial statement
3. The service revenue must be coincide in the #1 suggestions in chapter III. And reflect the suggestions in #2 of
chapter II.
4. There is no cost of sales because it a service business.
5. Include Value-Added Tax because the gross receipts is more than 3 million
6. Revised the Financial Statements and their analysis.

Chapter VI – Socio-Economic Aspect


1. Revise the amount in the table 4.1 and 2 on page 112 because the financial aspects will change.

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