SMARTPATH TUTORIAL CENTER

A Project Feasibility Study

Presented to the Faculty of the

College of Business Management and Accountancy

Carlos Hilado Memorial State University- Binalbagan Campus

In Partial Fulfillment

of the Requirements for the Degree

Bachelor of Science in Business Administration

Major in Financial Management

by

Gicole, Irish Mae P.

Iligan, Ginalyn U.

Jabagat, Angelica

A. Jayme, Danica P.

Romero, Roberta C.

Rusiana, Ofelia G.

Tabligan, Jeanen H.

Tindoc, Jay Ann O.

January 2024
 ii

CERTIFICATE OF APPROVAL

In partial fulfilment of the requirements for the degree of Bachelor of Science in

Business Administration, this feasibility entitled “SMARTPATH TUTORIAL

CENTER” has been approved and submitted by Irish Mae P. Gicole, Ginalyn U. Iligan,

Angelica A. Jabagat, Danica P. Jayme, Roberta C. Romero, Ofelia G. Rusiana, Jeanen H.

Tabligan, and Jay Ann O. Tindoc, who are hereby recommended for oral examination.

HANCY C. CUALES, PhD

Feasibility Study Adviser

Feasibility was reviewed and approved by the Committee on Oral Examination

with the grade of PASSED on January, 2024.

GEOFREY A. RIVERA, CPA, MBA. JOSE JOEY E. TIERRA, MBA

Chairman of the Board Panel Board of Panel

MIRA FE A. ENEMA, MBA RYAN B. ENEMA, MBA

Board of Panel Moderator

Accepted and approved in partial of requirements for the degree Bachelor of

Science in Business Administration.

MARISSA S. QUEZON, PhD

Dean - College of Business Management and Accountancy
 iii

Acknowledgment

We extend our profound appreciation for the wealth of insights that significantly

contributed to the triumphant completion of our feasibility study. Gratitude abounds as

we recognize the pivotal role played by the guidance and wisdom of the Lord, who has

been instrumental in shaping our decisions for the future. May His grace and blessings

accompany us as we leverage the information and insights from this study for sound

decision-making.

Our heartfelt thanks are directed towards our families and loved ones, whose

unwavering support and understanding proved indispensable during this feasibility study's

demanding and challenging stages. Their encouragement fueled our perseverance, and we

are truly grateful for their presence throughout this journey.

A special acknowledgment is extended to Mr. Ryan B. Enema, MBA, our subject

teacher, whose constant availability and approachability, coupled with guidance and

encouragement, played a pivotal role in achieving the goals of this feasibility study. We

are indebted to his mentorship, an anchor throughout this process.

Equally deserving of our gratitude is our esteemed adviser, Hancy C. Cuales,

Ph.D., whose invaluable insights and unwavering support have been the cornerstone of

this study. Her guidance and insightful feedback have provided the necessary direction,

making this feasibility study comprehensive and well-executed.

Our expert panelists' indispensable contributions and profound insights, Mr. Jose

Joey E Tierra, LPT, MBA, Mr. Geofrey A. Rivera, CPA, MBA, and Mira Fe. A. Enema,

MBA, deserve a special mention. Their in-depth industry knowledge and willingness to

share their expertise were crucial to the success of this feasibility study. Likewise, we

want also to extend our gratitude to Mr. Sammie R. Parreño, CPA, MBA, for his constant
 iv

support in helping us to comply and give us knowledge in the financial aspect; his effort

and insight would be a great help to fulfill this study. By that, we express our heartfelt

thanks for their generous investment of time, effort, and commitment to our project.

A debt of gratitude is owed to the Kabankalan City community, whose active

participation as survey respondents enabled us to gather critical data supporting our

feasibility study. Additionally, we acknowledge and appreciate the accommodating

response of the Kabankalan City to our inquiries, facilitating the smooth progression of

our research.

Our sincere thanks extend to the dedicated team members who worked tirelessly

and overcame challenges to ensure the success of this feasibility study. Their collective

effort and commitment have been integral to the positive outcome of our endeavor.

In conclusion, we deeply appreciate every individual involved in completing this

feasibility study. Their hard work, dedication, and unwavering support have provided us

with the necessary information and guidance, shaping this study into a comprehensive

and impactful undertaking.

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Table of Contents

Title Page No.

TITLE PAGE--------------------------------------------------------------------------------i

APPROVAL SHEET-----------------------------------------------------------------------ii

ACKNOWLEDGEMENT-----------------------------------------------------------------iii

TABLE OF CONTENTS------------------------------------------------------------------v

LIST OF TABLES--------------------------------------------------------------------------x

LIST OF FIGURES-------------------------------------------------------------------------xii

EXECUTIVE SUMMARY

Projects Proponents-------------------------------------------------------------------------1

Proposed Name of the Business-----------------------------------------------------------1

Type of the Business Organization-------------------------------------------------------2

Location of the Business--------------------------------------------------------------------2

Market Acceptability-----------------------------------------------------------------------2

Technical Viability--------------------------------------------------------------------------3

Management Availability------------------------------------------------------------------4

Financial Profitability----------------------------------------------------------------------5

Socio- economic Desirability---------------------------------------------------------------5

CHAPTER I: INTRODUCTION

Background of the study/ Rationale of the Study------------------------------------6

Statement of the Problem-----------------------------------------------------------------8

Scope and Limitations---------------------------------------------------------------------8

Significance of the Study------------------------------------------------------------------9

Definitions of Terms-----------------------------------------------------------------------10

CHAPTER II: MARKETING ASPECT

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Survey Results --------------------------------------------------------------------- 12

Demand Analysis ----------------------------------------------------------------- - 21

Supply Analysis ------------------------------------------------------------------ - 27

Demand and Supply Analysis --------------------------------------------------- 31

Industry Update ----------------------------------------------------------------- 32

Competition or Competitors Profile ------------------------------------------- 32

Market Analysis ------------------------------------------------------------------ 34

Marketing Strategy -------------------------------------------------------------- - 35

Service Strategy ------------------------------------------------------------------- 35

Place/Placement Strategy ------------------------------------------------------- 36

Price Strategy --------------------------------------------------------------------- 37

Promotion Strategy ---------------------------------------------------------------- 38

People Strategy ------------------------------------------------------------------- 40

Process Strategy ------------------------------------------------------------------ 41

Physical Evidence Strategy ------------------------------------------------------ 42

Timetable of Action Plan/Marketing Activities ---------------------------- 42

CHAPTER III: TECHNICAL ASPECT

Service Description ----------------------------------------------------------------- 45

Service Process ---------------------------------------------------------------------- 45

Service Schedule -------------------------------------------------------------------- 54

Compensation Scheme ------------------------------------------------------------ 55

Project Site (with Vicinity Map) ------------------------------------------------ 57

Project Plan/Project Layout ----------------------------------------------------- 58

Building and Facilities ------------------------------------------------------------ 58

Floor Plan---------------------------------------------------------------------------- 60

Manpower Requirements ------------------------------------------------------- 60

Equipment and Supplies ------------------------------------------------------- 62

 vii
Legal Requirements ------------------------------------------------------------- 76

CHAPTER IV: MANAGEMENT ASPECT

Company Vision and Mission --------------------------------------------------- 78

Company Goals and Objective ------------------------------------------------- 78

Form of Business and Organization ------------------------------------------ 79

Organizational Structure -------------------------------------------------------- 79

Job Description and Specification ---------------------------------------------- 80

Management Policies, Rules and Regulation --------------------------------- 90

Management Control System --------------------------------------------------- 92

CHAPTER V: FINANCIAL ASPECT

Total Project Cost ----------------------------------------------------------------- 95

Financial Assumption ------------------------------------------------------------- 96

Projected Financial Statements ------------------------------------------------- 98

Projected Income Statement ---------------------------------------------------- 98

Projected Statement of Financial Position ------------------------------------ 99

Pre-operating Balance Sheet ---------------------------------------------------- 100

Projected Cash Flow Statement ------------------------------------------------ 101

Pre-operating Cash Flow --------------------------------------------------------- 102

Supporting Schedules ------------------------------------------------------------- 103

Schedule 1 ------------------------------------------------------------------ 103

Schedule 2 ------------------------------------------------------------------ 108

Schedule 3------------------------------------------------------------------- 109

Schedule 4 ------------------------------------------------------------------ 110

Schedule 5 ------------------------------------------------------------------ 112

Schedule 6 ------------------------------------------------------------------ 113

Schedule 7 ------------------------------------------------------------------ 114

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Schedule 8 ------------------------------------------------------------------ 114

Schedule 9 ------------------------------------------------------------------ 115

Schedule 10 ----------------------------------------------------------------- 115

Schedule 11 ----------------------------------------------------------------- 116

Financial Ratio and Analysis ----------------------------------------------------- 117

Ratio Analysis ----------------------------------------------------------------------- 117

Investment Analysis ---------------------------------------------------------------- 119

CHAPTER VI: SOCIO- ECONOMC ASPECT

Social Desirability -------------------------------------------------------------------- 120

Economic Contribution/Implication---------------------------------------------- 121

CHAPTER VII: PROJECT PLAN IMPLEMENTATION

Function/Duties and Responsibilities of the Proponent ---------------------- 122

Gantt Chart/PERT-CPM ----------------------------------------------------------- 123

CHAPTER VIII CONCLUSIONS AND RECOMMENDATION

Conclusions (by Aspect) ----------------------------------------------------------- 124

Marketing Aspect ------------------------------------------------------------------- 124

Technical Aspect -------------------------------------------------------------------- 125

Management Aspect --------------------------------------------------------------- 125

Financial Aspect -------------------------------------------------------------------- 126

Socio-Economic Aspect ----------------------------------------------------------- 126

Recommendation (by Aspect) --------------------------------------------------- 127

Marketing Aspect ------------------------------------------------------------------- 127

Technical Aspect -------------------------------------------------------------------- 128

Management Aspect --------------------------------------------------------------- 129

Financial Aspect ------------------------------------------------------------------- 130

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Socio-Economic Aspect ----------------------------------------------------------- 132

Reference ----------------------------------------------------------------------------- 135

APPENDICES --------------------------------------------------------------------- 136

Article of Partnership ------------------------------------------------------------- 137

Letters -------------------------------------------------------------------------------- 139

Evaluation --------------------------------------------------------------------------- 143

Questionnaire and Results ------------------------------------------------------- 147

Business Permits and Forms ----------------------------------------------------- 161

Documentation --------------------------------------------------------------------- 171

Curriculum Vitae ------------------------------------------------------------------ 173

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List of Tables

Table Titles Page No.

2.1 Percentage of Respondents Monthly Income 12
2.2 Percentage of Respondents Children that are Studying 13
2.3 Percentage of Respondent’s Children in terms of Grade Level 13
2.4 Percentage of the Respondents Children’s Age 14
2.5 Percentage of Respondents’ Willingness to allow their Children to 15
attend Tutoring Sessions
2.6 Percentage of Respondents’ Satisfaction with the Current Academic 16
Performance of their Children
2.7 Percentage of Respondents who availed of Tutorial Services before 16
2.8 Percentage of Respondents Choice of Subjects their Children need 16
Tutoring in
2.9 Percentage of Respondents preferred Days for Tutorial Sessions 17
2.10 Percentage of Respondents preferred Time for Tutorial Sessions 17
2.11 Percentage of Respondents preferred Type of Tutorial Sessions 19
2.12 Percentage of Respondents preferred Mode of Tutorial Sessions 19
2.13 Percentage of Respondents preferred Payment Scheme 19
2.14 Percentage of Respondents willing to pay for Tutorial Service 20
2.15 Percentage of Respondents willingness to avail Transportation Service 21
2.16 Annual Historical Demand for Mathematics 22
2.17 Annual Historical Demand for English 23
2.18 Annual Historical Demand for Science 24
2.19 Annual Projected Demand for Mathematics 25
2.20 Annual Projected Demand for English 26
2.21 Annual Projected Demand for Science 27
2.22 Annual Historical Supply of Competitor A 28
2.23 Annual Historical Supply of Competitor B 28
2.24 Annual Historical Supply of Competitors 29
2.25 Annual Projected Supply of Competitor A 29
2.26 Annual Projected Supply of Competitor B 30
2.27 Annual Projected Supply of Competitors 31
2.28 Demand and Supply Analysis 31
2.29 Service Price 37
2.30 Timetable Of Action Plans 44
3.1 Inquiring & Registration Process 46
3.2 Inquiring Process 48
3.3 Face- to- Face Tutorial Process 50
3.4 Additional Service: TranSPath Service Process 52
3.5 Service Schedule 54
3.6 Labor Cost per month 55
3.7 Professional Fee Package 55
3.8 Estimated Regular Tutor’s Monthly Salary 56
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3.9 Estimated Number of Learners per Month 56

3.10 SmartPath Tutorial Center Machineries and Equipment 62
3.11 SmartPath Tutorial Center Furnitures and Fixtures 64
3.12 SmartPath Tutorial Center Office Supply 66
3.13 SmartPath Tutorial Center Cleaning Supplies 72
3.14 Uniform 73
3.15 Renovation Materials 74
3.16 Machinery that consume electricity 75
3.17 Legal Requirements 76
5.1 Total Project Cost 95
5.2 Sources of Funds 96
5.3 Projected Income Statement 98
5.4 Projected Statement of Financial Position 99
5.5 Pre-operating Balance Sheet 100
5.6 Projected Cash Flow Statement 101
5.7 Pre-operating Cash Flow 102
5.8 Return on Partners Capital 117
5.9 Return on Asset 117
5.10 Net Profit Margin 118
5.11 Gross Profit Margin 118
5.12 Internal Rate of Return 119
5.13 Payback Period 119
6.1 For Employees 121
6.2 For Government 121
7.1 Functions/Duties and Responsibility of the Proponents 122
7.2 Gantt Chart / PERT-CPM 123
 xii

List of Figures

Figures Page No.

1 Business Logo 35
3.1 Project Site 57
3.2 Site Development Plan 58
3.3 Building and Facilities 58
3.4 Floor Plan 60
 EXECUTIVE SUMMARY

SmartPath Tutorial Center will be one of the newest tutorial centers in

Kabankalan City. The tutorial provides students access to high-quality tutorials and

seeks to ensure customer satisfaction by offering a personalized learning experience.

The SmartPath Tutorial Center offers a wide range of tutorial programs and subjects,

allowing students to choose specific areas they want to focus on. The center is

dedicated to creating a welcoming and enjoyable environment for students to bond

and enhance their knowledge. SmartPath Tutorial Center is committed to using

innovative teaching methods and providing experienced instructors to ensure the best

learning outcomes for students in Kabankalan. Additionally, the SmartPath tutorial

center offers flexible learning options and provides a transportation service that could

benefit parents, such as convenience and accessibility.

Project Proponents

The proponents of SmartPath Tutorial Center will be composed of eight (8)

individuals who agreed to contribute the same amount as a starting capital of the

business and share all the assets and liabilities acquired, namely Irish Mae P. Gicole,

Ginalyn U. Iligan, Angelica A. Jabagat, Danica P. Jayme, Roberta C. Romero, Ofelia

G. Rusiana, Jeanen H. Tabligan, and Jay Ann O. Tindoc.

Proposed Name of the Business

The proposed business name is SmartPath Tutorial Center. SmartPath

combines the words Smart and Path, and "Smart" is a term often used to describe

intelligence, cleverness, or the ability to make informed decisions. Meanwhile, "Path"

means the direction in which something is moving. SmartPath Tutorial Center will

help students learn, develop, and direct them toward a better life. It involves adjusting
 2

the educational development and material to the needs and abilities of each learner.

Since we are providing additional support and a peaceful place to learn, we can assist

them in reaching their academic objectives.

Type of Business Organization

The SmartPath Tutorial Center is a partnership organization owned by eight

people. The SmartPath Tutorial Center is a general partnership since each member

will be accountable for managing the partnership's finances and positively impacting

how to establish and expand the firm.

Location of the Business

SmartPath Tutorial Center will be located on the 2nd floor of the RMB

building, J.Y. Perez, Highway Talubangi, Kabankalan, Philippines, near the new

Kabankalan City Hall. This building is a rental space, and the space the proponent

will be renting has a total area of 176 sq. m.

Market Acceptability

The success of the proposed venture, SmartPath Tutorial Center, hinges on its

marketing strategy. The center, which will be launched in Kabankalan City, aims to

meet potential customers' specific needs and preferences. The unique selling

proposition of SmartPath is its additional service, TransPath, which offers

transportation along with its tutorial sessions. This conclusion is based on data

collected through a survey. The survey revealed that most 300 respondents had a

monthly income exceeding 20,000, indicating a significant demand for the service

among this income group. Therefore, these parents form the primary target market for

the business. However, parents with a monthly income of 20,000 or less are potential

customers. The survey also helped determine projected demand, supply, and sales.
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The pricing strategy adopted is competitive pricing. The center will be marketed

through social media, email marketing, flyers, school distributions, referral schemes,

and loyalty cards for existing customers. SmartPath Tutorial Center aims to support

parents in meeting their children's educational needs and aspirations.

Technical Viability

The proposed SmartPath Tutorial Center relies heavily on a comprehensive

learning management system to manage lessons, track student progress, and facilitate

communication. Other essential equipment and systems include classroom furniture,

teaching aids (like whiteboards and TVs), and security systems (CCTV cameras). A

computer and a printer are also necessary for administrative tasks. The total cost of

these is estimated to be one hundred sixty-six thousand nine hundred and six.

(P 30,020) which could be allocated for office cleaning and other supplies.

The center's strength lies in its skilled workforce, composed of highly qualified and

experienced tutors. Their monthly salaries for all employees are expecting to have one

hundred twenty- nine thousand (P 129,000).

The center's machineries and equipment are carefully chosen from the market

for their durability and functionality which amounting to three forty-four thousand

two hundred seventy-six (P 344, 276). The furnitures and fixtures are amounting to

seventy-one thousand six hundred seventy one (P 71,671). The proponents of the

business have agreed to rent a building for P 10,000 a month. The SmartPath Tutorial

Center will construct a reception area where transactions will occur, with one hundred

and two thousand (P 102,000) set aside for materials and construction.

To ensure the center's technical availability, the proposed business has a

maintenance and repair plan for all critical equipment and systems. This plan includes
 4

regular inspections and maintenance and having backup systems and equipment in

case of failures.

Management Availability

SmartPath Tutorial Center is a partnership-type business organization that

aims to help learners improve academic performance, achieve academic goals, and

develop critical thinking and problem-solving skills. It aims to become a well-known

tutorial center that provides individual tutoring where learners can learn and make

friends while developing their social skills. The business has its vision, mission, goals,

and objectives; these help it stay focused on where the business is headed. The

location and hours of operation of the SmartPath Tutorial Center will vary. In general,

SmartPath is there when classes are about to start, right up until the start of class, and

when the school year is about to end when the majority of learners and parents are

present so they can avail of our services. This is to make sure that everything is

operating as it should, that all of the employees and tutors are knowledgeable,

appropriately trained, and adhering to protocol, and that learners' education is being

taken care of as it should be to ensure improvement toward learning to guarantee the

satisfaction and loyalty of the parents.

On top of that, the manager will always be available to assist with any

problems that may come up, like complaints from parents or a shortage of handouts

and other materials that may be needed for learners. For full monitoring, the office

manager is on duty every moment of the day, considering the tutorial center size and

the number of employees and tutors that the SmartPath has. The proposed business

will vary depending on its policies, rules, and regulations that must be followed from

the start of the business. These include stating the job description and qualifications

for qualified tutors and employees. Parents can be assured that their child or children
 5

receive accurate and up-to-date information and that their child will improve their

academic performance and mindset toward learning through the SmartPath Tutorial

Center.

Financial Profitability

The financial aspect of the business is a vital parcel of this study. The

proponent plans to contribute equally to the needed funds amounting to eight hundred

thousand. The eight (8) proponents will contribute one hundred thousand pesos

(P100,000.00) each. The Php 653,227.00 project cost will be divided into, Cost of

Renovation, Furniture and fixtures, Machineries and Equipment, Pre-Operating

Expenses such as Fire Insurance, Building Insurance, Purchase of Supplies, Prepaid

Rent, Permits and Licenses; and Working Capital Requirement. According to the

payback period calculation, the investment will be recovered in years. Additionally,

after years, the return on investment will compensate for all the revenues.

Socio- economic Desirability

The proposed business will make a significant contribution to the Philippine

economy. To help the economy, SmartPath Tutorial Center can contribute positively

to the socio-economic landscape by enhancing educational opportunities, providing

employment, and fostering skill development within the community. It addresses the

demand for supplementary education, improving academic performance and

increasing access to learning resources. Additionally, the center's operations can

stimulate local economic activity, creating a symbiotic relationship between education

and economic development. The company will provide employment, a legal minimum

wage, and benefits to assist people in employment opportunities, prioritizing the local

sales force.
 CHAPTER I

INTRODUCTION

Tutorials offer many advantages regarding improving learning skills and

boosting grades. Whether a student needs academic support or an extra challenge in

the form of advanced lessons, tutorial sessions are the answer (Nerval, M., 2016).

Tutoring has always been hugely important, but many parents now seem to be

looking past the stigma and unfair belief that tutoring is reserved for struggling

students and are seeing Tutoring for what it is—a valuable educational activity used

to supplement what kids are learning in school, while also being an outlet for kids to

get involved in topics they cannot learn in school (Barone, R., 2022).

Tutorial teaching has gained much importance these days. Tutorial teaching is

a method that is delivered following the usual lecture. This is remedial teaching that is

individualized or given to a specific group of students (Myfafsaassistant Team, 2019).

According to Dockree, T. et al. (2019), tutorials are a space where you engage with

the content you are learning, discuss ideas, and engage with your peers.

Background of the Study

SmartPath Tutorial Center, strategically located in Kabankalan City, is more

than just an educational supplement; it is a beacon for academic and holistic

development. The center seeks to create a supportive and inspiring environment for

tutees (learners) by embracing tutorials' interactive and specific nature. The focus

extends beyond traditional learning methods, with SmartPath serving as a second

school for elementary and junior high school learners. This innovative approach

involves comprehensive review sessions, assisting tutees (learners) in tackling

homework, assignments, and exam preparation.

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In recognizing the multifaceted nature of education, SmartPath Tutorial Center

does not just stop at academic support. The center strongly emphasizes psychological

benefits, offering step-by-step guidance and hands-on activities to boost self-

confidence, improve decision-making, and enhance memory retention. The holistic

framework ensures that students grasp the intricacies of subject content and develop a

positive attitude towards learning and school.

Operational flexibility is a hallmark of SmartPath Tutorial Center.

Understanding the diverse needs of parents and students, the center allows clients to

choose accessible times for their one-hour sessions. Furthermore, SmartPath unique

feature is the freedom for parents to select the subjects they want their children to

focus on, providing tailored educational support. Acknowledging transportation

challenges, the center goes the extra mile by offering transportation services, ensuring

the safe commute of tutees (learners) from school to the tutorial center and back

home. SmartPath Tutorial Center envisions a personalized learning experience,

offering academic support and fostering an environment where tutees (learners) can

confidently ask questions, develop a genuine interest in their academic journey, and

ultimately, thrive in their educational pursuits. In doing so, SmartPath Tutorial Center

becomes a pivotal player in elevating the educational landscape of Kabankalan City.

The business rationale is founded on the belief that every learner deserves

individualized attention, a space where they can confidently ask questions, develop a

genuine interest in their academic journey, and ultimately thrive in their educational

pursuits. The proponents create this business to support the learner's academic needs

and provide for their parents' needs.

 8

Statement of the Problem

The purpose of the study is to determine the feasibility of the SmartPath Tutorial

Center business in Kabankalan, Negros Occidental. Data will be collected through a

questionnaire distributed to potential customers in Kabankalan City. It sought to

answer the following 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?

Scope and Limitations

The feasibility study focused on the SmartPath Tutorial Center, which was

proposed to be located at J.Y. Perez, Highway Talubangi, Kabankalan City, Negros

Occidental, Philippines, near the new Kabankalan City Hall. The target market of the

proposed business was parents who earned at least 20,000 monthly with children

studying in elementary and junior high school in Kabankalan City. The proponent

employed a questionnaire to determine the acceptability of the study, which was

distributed to parents in Kabankalan City, most likely residing in the subdivision area.

The study limited its coverage to parents in eleven barangays in proper Kabankalan

City, with 300 respondents used as samples in the survey. The proponents based their

analysis on the percentage of each question to better understand the survey results.
 9

Significance of the Study

This study aims to provide crucial information and knowledge concerning the

opening of the SmartPath Tutorial Center. Furthermore, the results of this study could

be highly significant and beneficial to the following:

Parents: This study will benefit the parents because it will assure them that their

child receives extra help and support in their academic journey, reducing stress and

concerns about their child's education.

Tutorial Business: This study will benefit the tutorial business in understanding the

target market, creating market strategies, financial planning, and creating activities for

community engagement.

Tutors: This study will benefit the tutors by providing them with a dedicated space to

conduct their teaching activities. It offers a professional environment that enhances

their teaching capabilities and allows for focused and effective instruction.

Tutees (Learners): This study will help tutees to improve, understand, and learn their

studies because they can ask guidance from their tutors one-on-one in their accessible

time about their weaknesses at school, assignments, or any school activities.

Community: This study will benefit the community by providing people with a good

working environment and employment. It develops the community through the tax

paid by the business.

Researchers: This study will benefit the proponents, for they will find self-

fulfillment and gain learning and skills through this study. This study will help Inspire

researchers to be more innovative and creative in their future endeavors.

Future Researchers: This resource will be for researchers connected with co-

working spaces. This will serve as a guide for them to develop their study further.
 10

Definition of Terms

To better understand the study, the proponents provided a brief description of

the following terms;

Tutee (Learner)

- Conceptually, it is a less common term that specifically refers to someone

being tutored or receiving one-on-one instruction from a tutor (The Content

Authority). (https://thecontentauthority.com/blog/student-vs-

tutee?fbclid=IwAR39OmLMpI11iKkryDaPl8yH-8G_aib9OyaCFym-

i03NDsf5FHT-zY6JmU0)

- Operationally, an individual receives instruction, guidance, or knowledge from

a tutor in a face-to-face or small group setting.

Tutor

- Conceptually, it is defined as a subject matter expert who passes on

knowledge and skills in one-on-one settings or small groups (Revolution Prep,

2021). (https://www.revolutionprep.com/blog/what-does-a-tutor-

do/?fbclid=IwAR0B3EOcHHP2YXuGEpUiWQ3vCiGIJpi_saBVogY1pFQioVr

pIMXEUqv3eCI)

- Operationally, it is used by a teacher to enhance learning experiences, address

individual learning needs, and provide guidance that can significantly impact

students' success and confidence in their studies.

Tutorial

- Conceptually, it is defined as short, interactive sessions that supplement

lectures. They provide some teaching or grading and are interactive (Tutorials

Blog). (https://nututorials.com/what-does-tutorial-
 11

mean/?fbclid=IwAR0PGvhHSGnL7DPddOb3hyelRdd0HbIpRO7jA98p9BlbIG

6zPfW4q9COIAU)

- Operationally, it describes the business's main service, which provides and

shares learning for the students to understand their school subjects better.

Tutorial Center

- Conceptually, it is an establishment providing commercial teaching or tutoring

services. The term may be used interchangeably with "Education Centre"

(Law Insider). (https://www.lawinsider.com/dictionary/tutoring-

centre#:~:text=Tutoring%20Centre%20means%20an%20establishment,Samp

le%201Sample%2020)

- Operationally, it is a place where students can learn peacefully, offering paid

Tutoring or teaching services.

TranSPath

- Conceptually, it is defined as a public service vehicle, a goods carriage, an

educational institution bus, or a private service vehicle (Law Insider).

(https://www.lawinsider.com/dictionary/transport-vehicle)

- Operationally, it is used as a service for learners, offering a smooth and easily

accessible learning experience. Additionally, it ensures that tutors and learners

have convenient and dependable transportation choices between the tutorial

center and their homes.

 CHAPTER II

MARKET

ASPECT

This chapter provides quantitative information that indicates the state of the

market in the proposed business's location. This chapter includes the services that will

be provided, survey results, the market research analysis that describes the demand

and supply analysis, the current market situation, and the marketing tactics that

include sales, pricing, and promotion methods. The proposed SmartPath Tutorial

Center's marketing strategy is evaluated in this part to ascertain prospective demand

and consumer preferences. It analyzes the market size, trends, and the target market.

The research is based on data collected through face-to-face surveys.

Survey Results

After the validity of the questionnaire was established and the number of

participants was determined. To determine the marketability and demand of tutorial

center businesses in Kabankalan City, the proponents conducted a survey

questionnaire with 300 participants. The tables below reflect the results of the survey.

Table 2.1: Percentage of Respondents Monthly Income

Responses Frequency Percentage

Below Php20,000 94 31.33%
Php20,000 and above 206 68.67%
Total 300 100%

Table 1.1 shows that according to monthly income, the total number of

respondents is 300, of which 31.33% have a monthly income below Php20,000, or

equivalent to 94 respondents, and 68.67% have a monthly income of Php20,000 and

above, or equivalent to 206 respondents.

 13

Table 2.2: Percentage of Respondents Children that are Studying

Responses Frequency Percentage

1 178 59.33%
2 93 31%
3 22 7.33%
4 5 1.67%
5 2 0.67%
6 0 0%
7 0 0%
8 0 0%
9 0 0%
10 0 0%
Total 300 100%

The table shows that according to the number of children that are studying in

Elementary and Junior High School, the total number of respondents is 300, of which

59.33% of the group has one child that is still studying or equivalent to 178

respondents, 31%of the group has two children or equivalent to 93 respondents.

While 7.33% of the group has three children or 22 respondents, 1.67% has four

children or equivalent to 5 respondents, and 0.67% has five or two respondents. This

implies that most respondents have one child studying either in elementary or junior

high school.

Table 2.3: Percentage of Respondent’s Children in terms of Grade Level

Responses Frequency Percentage

Grade 1 80 17.47%
Grade 2 52 11.35%
Grade 3 45 9.83%
Grade 4 46 10.04%
Grade 5 47 10.26%
Grade 6 57 12.45%
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Grade 7 34 7.42%
Grade 8 31 6.77%
Grade 9 28 6.11%
Grade 10 38 8.30%
Total 458 100%

Table 1.3 shows that according to respondents' children in terms of Grade

level, the total number of respondents children is 458, of which 17.47% of the group

is Grade 1 level or equivalent to 80 students, 11.35% of the group is Grade 2 or

equivalent to 52 students. While 9.83% of the group is Grade 3 level or equivalent to

45 students, 10.04% is Grade 4 or equivalent to 46 students, and 10.36% is Grade 5 or

equivalent to 47 students. Moreover, 12.45% of the group is Grade 6 or equivalent to

57 students, 7.42% is Grade 7 or equivalent to 34 students, and 6.77% is Grade 8 or

equivalent to 31 students. While 6.11% of the group is Grade 9 or equivalent to 28

students, and 8.30% is Grade 10 or equivalent to 38 students. It implies that most of

the respondents' children are Grade 1 students.

Table 2.4: Percentage of the Respondents Children’s Age

Responses Frequency Percentage

6 years old 47 10.26%
7 years old 57 12.45%
8 years old 38 8.30%
9 years old 57 12.45%
10 years old 47 10.26%
11 years old 24 5.24%
12 years old 55 12.01%
13 years old 36 7.86%
14 years old 28 6.11%
15 years old 31 6.77%
 15

16 years old 30 6.55%

17 years old 8 1.75%
Total 458 100%

The table shows that according to age, the total number of respondents is 300,

of which 10.26% belong to the age six years old or equivalent to 47 respondents,

12.45% or 57 respondents belong to 7 years old, 8.30% or 38 respondents belongs to

8 years old, 12.45% or 57 respondents belongs to 9 years old, 10.26% or 47

respondents belongs to 10 years old, 5.24% or 24 respondents belongs to 11 years

old,12.01% or 55 respondents belong to 12 years old,7.86 % or 36 respondents

belongs to 13 years old, 6.11 % or 28 respondents belongs to 14 years old, 6.77% or

31 respondents belongs to 15 years old, 6.55% or 30 respondents belongs to 16 years

old and 1.75% or eight respondents belongs to 17 years old.

Table 2.5: Percentage of Respondents’ Willingness to allow their Children to

attend Tutoring Sessions

Responses Frequency Percentage

Yes 282 94%
No 18 6%
Total 300 100%

The table shows that out of 300 respondents 94% or 282 respondents said

yes, and 6% or 18 respondents said no.

 16

Table 2.6: Percentage of Respondents’ Satisfaction with the Current Academic

Performance of their Children

Responses Frequency Percentage

Yes 235 78.33%
No 65 21.67%
Total 300 100%

The table shows that out of 300 respondents, 78.33%, or 235 respondents, are

satisfied with the current academic performance of their children, and 21.67%, or 65

respondents are not satisfied.

Table 2.7: Percentage of Respondents who availed of Tutorial Services before

Responses Frequency Percentage

Yes 157 52.33%
No 143 47.67%
Total 300 100%

The table shows that out of 300 respondents, 52.33%, or 157 respondents, said

yes, and 47.67%, or 143 respondents, said no.

Table 2.8: Percentage of Respondents Choice of Subjects their Children need

Tutoring in

Responses Frequency Percentage

Science 89 16.86%
English 166 31.44%
Mathematics 182 34.47%
Filipino 62 11.74%
Araling Panlipunan 29 5.49%
Total 528 100%
 17

The table shows that out of 300 respondents, Mathematics is the highest

choice of subjects that children need to be tutored which is 34.47% or 182

respondents, followed by English which is 31.44% or 166 respondents, Science is the

third choice of subject, which is 16.86% or 89 respondents. Filipino and Araling

Panlipunan are the subjects with the least need for tutoring, chosen by 11.74% or 62

respondents and 5.49% or 29 respondents.

Table 2.9: Percentage of Respondents preferred Days for Tutorial Sessions

Responses Frequency Percentage

Monday 57 11.80%
Tuesday 38 7.87%
Wednesday 45 9.32%
Thursday 41 8.49%
Friday 62 12.84%
Saturday 240 49.69%
Total 483 100%

The table shows that out of 300 respondents, The day most respondents prefer

is Saturday, 49.69% of the total or 240 respondents. The second most preferred day is

Friday, with 12.84 % or 62 respondents. Monday follows with 11.80% or 57

respondents, then Wednesday, 9.32% or 45 respondents; Thursday, 8.49% or 41

respondents; and Tuesday, the least preferred day, 7.87% of the responses or 38

respondents.

Table 2.10: Percentage of Respondents preferred Time for Tutorial Sessions

Responses Frequency Percentage

7:00 AM – 8:00 AM 41 12.39%
8:00 AM – 9:00 AM 69 20.85%
9:00 AM – 10:00 AM 56 16.92%
 18

10:00 AM – 11:00 AM 32 9.67%

11:00 AM – 12:00 NN 8 2.42%
12:00 NN – 1:00 PM 5 1.51%
1:00 PM – 2:00 PM 25 7.55%
2:00 PM – 3:00 PM 13 3.93%
3:00 PM – 4:00 PM 49 14.80%
4:00 PM – 5:00 PM 23 6.95%
5:00 PM – 6:00 PM 7 2.11%
6:00 PM – 7:00 PM 3 0.91%
Total 331 100%

The table shows that from 7:00 AM- 8:00 AM during this hour, there were 41

responses, which accounts for 12.39% of the total responses. 8:00 AM–9:00 AM is

the most active hour, with 69 responses, making up 20.85% of the total. 9:00 AM–

10:00 AM: During this hour, 56 responses were received, representing 16.92% of the

total. 10:00 AM–11:00 AM, there were 32 responses, contributing 9.67% of the total.

11:00 AM–12:00 NN, which has fewer responses than 8, accounting for 2.42% of the

total. Noon NN–1:00 PM, five responses, making up 1.51% of the total. 1:00 PM–

2:00 PM; this hour has 25 responses, 7.55% of the total. 2:00 PM–3:00 PM: 13

responses, representing 3.93% of the total 3:00 PM–4:00 PM was a relatively active

hour with 49 responses, contributing 14.80%. 4:00 PM–5:00 PM: 23 responses during

this hour, making up 6.95% of the total. 5:00 PM– 6:00 PM, seven responses,

accounting for 2.11% of the total. Moreover, 6:00 PM–7:00 PM is the least active

hour, with only three responses, which is 0.91% of the total. Most responses occurred

in the morning, particularly between 8:00 AM to 9:00 AM. In contrast, in the late

evening hours, they had the fewest responses, with 6:00 PM to 7:00 PM being the

least active.
 19

Table 2.11: Percentage of Respondents preferred Type of Tutorial Sessions

Responses Frequency Percentage

In-person Tutorial 275 91.67%
Online Tutorial 25 8.33%
Total 300 100%

The table presents data on the preferences of 300 respondents for different

types of tutorials. Approximately 91.67% of the total respondents, or 275 people,

preferred in-person tutorials. The online tutorial has 25 respondents, approximately

8.33% of the total. This is a significant difference, and it suggests a strong preference

for in-person interaction regarding learning.

Table 2.12: Percentage of Respondents preferred Mode of Tutorial Sessions

Responses Frequency Percentage

One-on-one Tutorial 246 82%
Group Session 54 18%
Total 300 100%

According to the data, out of the 300 respondents, 246, or 82%, preferred one-
on-one tutoring, while 54, or 18%, preferred group tutorial sessions.

Table 2.13: Percentage of Respondents preferred Payment Scheme

Responses Frequency Percentage

Per Hour 146 48.67%
Weekly 59 19.67%
Monthly 95 31.67%
Total 300 100%
 20

The table shows that out of 300 respondents, 146, or 48.67%, prefer their

payment scheme per hour, 59, or 19.67%, prefer weekly, and 95, or 31.67%, prefer

monthly.

Table 2.14: Percentage of Respondents willing to pay for Tutorial Service

Responses Frequency Percentage

Php150.00/hr - Php180.00/hr 129 43%
Php181.00/hr – Php220.00/hr 17 5.67%
Php221.00/hr – Php280.00/hr 0 0%
Php800.00-Php900.00/weekly 43 14.33%
Php901.00-Php1,000.00/weekly 9 3%
Php1,001.00-Php1,100.00/weekly 7 2.33%
Php1,800.00-Php1,900.00/monthly 70 23.33%
Php1,901.00-Php2,000.00/monthly 10 3.33%

Php2,001.00-Php2,100.00/monthly 15 5%
Total 300 100%

The table shows that regarding the different willingness to pay for the tutorial

service, the result shows that most respondents want Php150.00/hr–Php180.00/hr.

Approximately 48% of respondents responded to the Php150.00/hr–Php180.00/hr. or

equivalent to 129 respondents, 5.6% or 17 respondents responded to Php181.00/hr-

Php220.00/hr. Moreover, 0% or 0 respondents responded to Php221.00/hr-

Php280.00/hr. While 14.33% responded to Php800.00/week-Php900.00/week or

equivalent to 43 respondents, 3% or nine respondents responded to Php901.00/week-

Php1,000/week, and 2.33% or seven respondents responded to Php1,001/week-

Php1,100.00/week; lastly, there are 23.33% responses to Php1,800.00/month-

Php1,900.00/month or equivalent to 70 respondents, 3.33% or ten respondents

 21

responses to Php1,901.00/month-Php2,000.00/month, and 3% or 15 respondents

responses to Php2,001.00/month-Php2,100.00/month.

Table 2.15: Percentage of Respondents willingness to avail Transportation

Service

Responses Frequency Percentage

Yes 216 72%
No 84 28%
Total 300 100%

The table shows that out of 300 respondents, 72%, or 216 respondents, are

willing to avail themselves of the transportation service, and 28%, or 84 respondents,

are not.

Demand Analysis

The city of Kabankalan is classified as a first-class component city in the

province of Negros Occidental, Philippines. The survey results show that out of 300

respondents, 94 have an income below Php20,000.00, and 206 have an income above

Php20,000.00, which is the highest response in our survey. Based on the prices in the

survey questionnaire of tutorial sessions for Php150.00/hr-Php180.00/hr, Php181.00-

Php220.00/hr, and Php221.00/hr-Php280.00/hr, out of 300 respondents, 129 parents

are willing to pay Php150.00/hr-Php180.00/hr for every tutorial session. For payment

in weekly, which is Php800.00/week-Php900.00/week, Php901.00/week-

Php1,000.00/week, and Php1,001.00/week-Php1,100.00/week, out of 300

respondents, 43 of parents are willing to pay Php800.00/week-Php900.00/week. Then,

for payment monthly, which is Php1,800.00/month-Php1,900.00/month,

Php1,901.00/month-Php2,000.00/month, and Php2,001.00/month-

 22

Php2,100.00/month, out of 300 respondents, 70 of the parents are willing to pay

Php1,800.00/month-Php1,900.00/month. The survey shows that most parents seek

expert assistance and support to help their children's academic performance. The

proposed business is in high demand, as evidenced by the survey, which found that

among 300 respondents, most are parents with a monthly income of Php20,000 and

above, 68.87% out of 300 respondents. 94% of the respondents will allow their

children to attend tutorial sessions. Given the result of the market survey, the tutorial

business is likely in demand.

Table 2.16: Annual Historical Demand for Mathematics

Year Total Market Probability % of Spending Frequency Annual

Population Acceptability Preferred Historical
(Age 6- Subject Demand
17)
2019 14,261 94% 10% 34.47% ₱ 165.00 48 ₱ 3,659,690
2020 15,337 94% 10% 34.47% ₱ 165.00 48 ₱ 3,935,816
2021 16,580 94% 10% 34.47% ₱ 165.00 48 ₱ 4,254,797
2022 18,026 94% 10% 34.47% ₱ 165.00 48 ₱ 4,625,873
2023 19,719 94% 10% 34.47% ₱ 165.00 48 ₱ 5,060,334

The annual historical demand for Mathematics was obtained by multiplying

the total population of ages 6-17 yrs. old which was given by the PSA office of

Negros Occidental from the year of 2019 up to the year 2023 to the market

acceptability which is 94% the percentage of the parents who are willing to allow

their children to attend tutorial sessions and then multiplied to the probability of 10%

which is the estimated percentage of students who want to take tutorial in Kabankalan

City. Then, multiplied by the % of respondents who preferred Mathematics which is

34.47% from the survey. The result will be multiplied to the average spending

capacity of ₱165.00 which taken from the survey that is between the price of ₱150.00

and ₱180.00 per hour. Next, multiply the result to the frequency which comes from 1
 23

hour session that learners will avail, multiply to the number of weeks in a month, and

then multiply to the number of months in a year.

Table 2.17: Annual Historical Demand for English

Year Total Market Probability % of Spending Frequency Annual

Population Acceptability Preferred Historical
(Age 6- Subject Demand
17)
2019 14,261 94% 10% 31.44% ₱ 165.00 48 ₱ 3,337,994
2020 15,337 94% 10% 31.44% ₱ 165.00 48 ₱ 3,589,847
2021 16,580 94% 10% 31.44% ₱ 165.00 48 ₱ 3,880,790
2022 18,026 94% 10% 31.44% ₱ 165.00 48 ₱ 4,219,247
2023 19,719 94% 10% 31.44% ₱ 165.00 48 ₱ 4,615,518

The annual historical demand for English was obtained by multiplying the

total population of ages 6-17. Old, which was given by the PSA office of Negros

Occidental from the year 2019 up to the year 2023 to the market acceptability, which

is 94% the percentage of the parents who are willing to allow their children to attend

tutorial sessions and then multiplied to the probability of 10% which is the estimated

percentage of students who want to take a tutorial in Kabankalan City. Then,

multiplied by the % of respondents who preferred English, which is 31.44% from the

survey. The result will be multiplied by the average spending capacity of ₱165.00

taken from the survey, which is between the price of ₱150.00 and ₱180.00 per hour.

Next, multiply the result by the frequency, which comes from the 1-hour session that

learners will avail, multiply by the number of weeks in a month, and then multiply by

the number of months in a year.

 24

Table 2.18: Annual Historical Demand for Science

Year Total Market Probability % of Spending Frequency Annual

Population Acceptability Preferred Historical
(Age 6- Subject Demand
17)
2019 14,261 94% 10% 16.86% ₱ 165.00 48 ₱ 1,790,031
2020 15,337 94% 10% 16.86% ₱ 165.00 48 ₱ 1,925,090
2021 16,580 94% 10% 16.86% ₱ 165.00 48 ₱ 2,081,110
2022 18,026 94% 10% 16.86% ₱ 165.00 48 ₱ 2,262,611
2023 19,719 94% 10% 16.86% ₱ 165.00 48 ₱ 2,475,116

The annual historical demand for Science was obtained by multiplying the

total population of ages 6-17 years old, which was given by the PSA office of Negros

Occidental from the year 2019 up to the year 2023 to the market acceptability which

is 94% of the percentage of the parents who are willing to allow their children to

attend tutorial sessions and then multiplied to the probability of 10% which is the

estimated percentage of students who want to take tutorial in Kabankalan City. Then,

multiplied by the % of respondents who preferred Science, 16.86% from the survey.

The result will be multiplied by the average spending capacity of ₱165.00, taken from

the survey, between the price of ₱150.00 and ₱180.00 per hour. Next, multiply the

result by the frequency, which comes from the 1-hour session that learners will avail,

multiply by the number of weeks in a month, and then multiply by the number of

months in a year.
 25

Table 2.19: Annual Projected Demand for Mathematics

Year Total Market Probability % of Spending Frequency Annual

Population Acceptability Preferred Projected
(Age 6- Subject Demand
17)
2024 21,716 94% 10% 34.47% ₱ 165.00 48 ₱ 5,572,809
2025 24,087 94% 10% 34.47% ₱ 165.00 48 ₱ 6,181,260
2026 26,920 94% 10% 34.47% ₱ 165.00 48 ₱ 6,908,271
2027 30,323 94% 10% 34.47% ₱ 165.00 48 ₱ 7,781,557
2028 34,434 94% 10% 34.47% ₱ 165.00 48 ₱ 8,836,531

The annual projected demand for Mathematics was obtained by multiplying

the total population of ages 6-17 years old, which was given by the PSA office of

Negros Occidental from the year 2024 up to the year 2028 to the market acceptability

which is 94% of the percentage of the parents who are willing to allow their children

to attend tutorial sessions and then multiplied to the probability of 10% which is the

estimated percentage of students who want to take tutorial in Kabankalan City. Then,

multiplied by the % of respondents who preferred Mathematics, which is 34.47%

from the survey. The result will be multiplied by the average spending capacity of

₱165.00 taken from the survey, which is between the price of ₱150.00 and ₱180.00

per hour. Next, multiply the result by the frequency, which comes from the 1-hour

session that learners will avail, multiply by the number of weeks in a month, and then

multiply by the number of months in a year.

 26

Table 2.20: Annual Projected Demand for English

Year Total Market Probability % of Spending Frequency Annual

Population Acceptability Preferred Historical
(Age 6- Subject Demand
17)
2024 21,716 94% 10% 31.44% ₱ 165.00 48 ₱ 5,082,945
2025 24,087 94% 10% 31.44% ₱ 165.00 48 ₱ 5,637,912
2026 26,920 94% 10% 31.44% ₱ 165.00 48 ₱ 6,301,017
2027 30,323 94% 10% 31.44% ₱ 165.00 48 ₱ 7,097,538
2028 34,434 94% 10% 31.44% ₱ 165.00 48 ₱ 8,059,777

The annual projected demand for English was obtained by multiplying the

total population of ages 6-17 yrs old, which was given by the PSA office of Negros

Occidental from the year 2024 up to the year 2028 to the market acceptability which

is 94% of the percentage of the parents who are willing to allow their children to

attend tutorial sessions and then multiplied to the probability of 10% which is the

estimated percentage of students who want to take tutorial in Kabankalan City. Then,

multiplied by the % of respondents who preferred English, which is 31.44% from the

survey. The result will be multiplied by the average spending capacity of ₱165.00,

taken from the survey, between the price of ₱150.00 and ₱180.00 per hour. Next,

multiply the result by the frequency, which comes from the 1-hour session that

learners will avail, multiply by the number of weeks in a month, and then multiply by

the number of months in a year.

 27

Table 2.21: Annual Projected Demand for Science

Year Total Market Probability % of Spending Frequency Annual

Population Acceptability Preferred Projected
(Age 6- Subject Demand
17)
2024 21,716 94% 10% 16.86% ₱ 165.00 48 ₱ 2,725,778
2025 24,087 94% 10% 16.86% ₱ 165.00 48 ₱ 3,023,384
2026 26,920 94% 10% 16.86% ₱ 165.00 48 ₱ 3,378,980
2027 30,323 94% 10% 16.86% ₱ 165.00 48 ₱ 3,806,123
2028 34,434 94% 10% 16.86% ₱ 165.00 48 ₱ 4,322,133

The annual projected demand for Science was obtained by multiplying the

total population of ages 6-17 years old, which was given by the PSA office of Negros

Occidental from the year 2024 up to the year 2028 to the market acceptability, which

is 94% of the percentage of the parents who are willing to allow their children to

attend tutorial sessions and then multiplied to the probability of 10% which is the

estimated percentage of students who want to take a tutorial in Kabankalan City.

Then, multiplied by the % of respondents who preferred Science, 16.86% from the

survey. The result will be multiplied by the average spending capacity of ₱165.00

taken from the survey, between the price of ₱150.00 and ₱180.00 per hour. Next,

multiply the result by the frequency, which comes from the 1-hour session that

learners will avail, multiply by the number of weeks in a month, and then multiply by

the number of months in a year.

Supply Analysis

Due to the rapid changes in the educational system, there is a high demand for

tutorial sessions in Kabankalan City. However, only some of them offer tutorial

sessions at different academic levels. The competitors of the proposed business were

all located in Kabankalan City, the Kumon Tutorial Center, and individual home-

based tutors and teachers. The SmartPath tutorial center will provide services to
 28

customers, particularly parents who want to improve their children's academic

performance.

Table 2.22: Annual Historical Supply of Competitor A

COMPETITOR No. of tutees per Spending Frequency Revenue of competitor A

A (KUMON month
Tutorial Center)

2019 --- --- --- ---

2020 --- --- --- ---
2021 138 2100 12 ₱ 3,470,040
2022 153 2100 12 ₱ 3,855,600
2023 170 2100 12 ₱ 4,284,000

Kumon Tutorial Center started its operation in 2021. The annual historical

supply of Competitor A from 2019 to 2023 was obtained when the number of tutees

given by competitor A decreased by 10% from 2023 up to 2021, multiplied by the

price per month of Kumon Tutorial Center. The result will be multiplied by the

number of months in a year.

Table 2.23: Annual Historical Supply of Competitor B

COMPETITOR No. of Estimated No. of Spending Frequency Revenue of

B Individual Maximum learners Competitor B
Home No. of per month
Based Learners
Tutors
2019 31 3 94 ₱ 225.00 48 ₱ 1,020,367
2020 35 3 105 ₱ 225.00 48 ₱ 1,133,741
2021 39 3 117 ₱ 225.00 48 ₱ 1,259,712
2022 43 3 130 ₱ 225.00 48 ₱ 1,399,680
2023 48 3 144 ₱ 225.00 48 ₱ 1,555,200

Competitor B is the individual home-based/private tutors who work from

home and outside the school campus; the number of individual home-based tutors
 29

from 2023 decreased by 10% to get the data of the past years. The annual historical

supply of Competitor B was obtained by multiplying the number of individual home-

based tutors from the year 2019 up to the year 2023 by the estimated maximum

number of learners to get the number of learners per month. The result will be

multiplied by average spending, which comes from the prices offered by the

individual home-based tutors, specifically ₱150.00, ₱200.00, ₱250.00, ₱300.00. Then,

it was multiplied by frequency, which is the hour that the learners will avail of tutorial

sessions, specifically 1 hour, multiplied by the number of weeks in a month and

multiplied by the number of months in a year.

Table 2.24: Annual Historical Supply of Competitors

YEAR Revenue of Revenue of Revenue of Competitors

Competitor A Competitor B
2019 --- ₱ 1,020,367 ₱ 1,020,367
2020 --- ₱ 1,133,741 ₱ 1,133,741
2021 ₱ 3,470,040 ₱ 1,259,712 ₱ 4,729,752
2022 ₱ 3,855,600 ₱ 1,399,680 ₱ 5,255,280
2023 ₱ 4,284,000 ₱ 1,555,200 ₱ 5,839,200

The annual historical supply of competitors was obtained by adding the

revenue of Competitor A and Competitor B from the year 2019 up to the year 2023.

Table 2.25: Annual Projected Supply of Competitor A

COMPETITOR No. of Spending Frequency Revenue of Competitor A

A (KUMON learners per
Tutorial Center) month
2024 187 2100 12 4,712,400
2025 206 2100 12 5,183,640
2026 226 2100 12 5,702,004
2027 249 2100 12 6,272,204
2028 274 2100 12 6,899,425
 30

The annual projected supply of Competitor A from 2024 to 2028 was obtained

when the number of tutees given by competitor A increased by 10% from 2024 up to

2028, multiplied by the monthly price of Kumon Tutorial Center. The result will be

multiplied by the number of months in a year.

Table 2.26: Annual Projected Supply of Competitor B

COMPETITOR No. of Estimated No. of Spending Frequency Sales from

B Individual Maximum tutees per Competitor B
Home No. of month
Based tutees
Tutors
2024 53 3 158 ₱ 225.00 48 ₱ 1,710,720
2025 58 3 174 ₱ 225.00 48 ₱ 1,881,792
2026 64 3 192 ₱ 225.00 48 ₱ 2,069,971
2027 70 3 211 ₱225.00 48 ₱ 2,276,968
2028 77 3 232 ₱ 225.00 48 ₱ 2,504,665

Competitor B is the individual home-based/private tutors who work from

home and outside the school campus; the number of individual home-based tutors

from 2023 was increased by 10% to get the data for the following years. The annual

historical supply of Competitor B was obtained by multiplying the number of

individual home-based tutors from the year 2024 up to the year 2028 by the estimated

maximum number of learners to get the number of learners per month. The result will

be multiplied by average spending, which comes from the prices offered by the

individual home-based tutors, specifically ₱150.00, ₱200.00, ₱250.00, ₱300.00. Then,

it was multiplied by frequency, which is the hour that the learners will avail of tutorial

sessions, specifically 1 hour, multiplied by the number of weeks in a month and

multiplied by the number of months in a year.

 31

Table 2.27: Annual Projected Supply of Competitors

YEAR Revenue of Revenue of Revenue of Competitors

Competitor A Competitor B
2024 ₱ 4,712,400 ₱1,710,720 ₱ 6,423,120
2025 ₱ 5,183,640 ₱ 1,881,792 ₱ 7,065,432
2026 ₱ 5,702,004 ₱ 2,069,971 ₱ 7,771,975
2027 ₱ 6,272,204 ₱ 2,276,968 ₱ 8,549,173
2028 ₱ 6,899,425 ₱ 2,504,665 ₱ 9,404,090

The annual projected supply of competitors was obtained by adding the

revenue of Competitor A and Competitor B from the year 2024 up to the year 2028.

Table 2.28: Demand and Supply Analysis

YEAR Annual Annual Annual Total Supply Demand - Percent

Projected Projected Projected Demand Supply Gap Unsatisfied
Demand for Demand for Demand for
Mathematics English Science
2024 ₱ 5,572,809 ₱ 5,082,945 ₱ 2,725,778 ₱ 13,381,532 ₱ 6,423,120 ₱ 6,958,412 52.00%
2025 ₱ 6,181,260 ₱ 5,637,912 ₱ 3,023,384 ₱ 14,842,556 ₱ 7,065,432 ₱ 7,777,124 52.40%
2026 ₱ 6,908,271 ₱ 6,301,107 ₱ 3,378,980 ₱ 16,588,358 ₱ 7,771,975 ₱ 8,816,383 53.15%
2027 ₱ 7,781,557 ₱ 7,089,538 ₱ 3,806,123 ₱ 18,677,218 ₱ 8,549,173 ₱ 10,128,045 54.23%
2028 ₱ 8,836,531 ₱ 8,059,777 ₱ 4,322,133 ₱ 21,218,441 ₱ 9,404,090 ₱ 11,814,351 55.68%

To get the demand-supply gap, the annual projected demand for Mathematics

will be added to the annual projected demand for English and then added to the

annual projected demand for Science from the year 2024 up to the year 2028. The

total demand will be subtracted from the projected supply from the year 2024 up to

the year 2028. Then, to get the percentage of unsatisfied, the demand-supply gap was

divided by the projected total demand for 2024–2028 and multiplied by 100%.
 32

Industry Update

The COVID-19 pandemic's effects have been extraordinary and challenging

globally, with private tutors experiencing a decrease in demand in every location. In

China, more than 5 in 10 students were surveyed (57%), followed by India (50%), and

1 in 10 students in the United States, based on Cambridge Assessment International

Education's Global Education Census Report 2018, about 4 in 10 surveyed students

(43%) had gone through private instruction outside of school. The popularity of

private tutoring is growing for several reasons. Parents may feel that their children

have struggled in certain subjects or that they should be achieving the highest

academic rank they can. Students are often tutored in math, Science, and English. The

Asia Pacific region held the greatest market share for private tutoring in 2021. The

Asia Pacific area controlled a large portion of the global market due to the huge

involvement of multiple coaching classes, particularly in China, Japan, South Korea,

and Southeast Asia. Due to rising education spending, rising education expenditures,

and expanding middle-class income in the region, the Asia Pacific private tutoring

industry will probably surpass the global private tutoring market.

Competition or Competitors Profile

Kumon Guanzon Kabankalan Center

Kumon Guanzon Kabankalan Center started its operation in February 2021.

The business is located in Guanzon St., Kabankalan City. They offer services such as

reading programs and math programs. They cater to students from grade 1 up to grade

10.

Strengths

 They are first in the market.

 33

 Easy to recognize the business name.

 They have a proven track record.

Weaknesses

 The center has small space.

 The cost is high.

 The subjects offered are suitable only for some students.

Individual Home-Based Tutors

Strengths

 They can provide personalized attention to the student.

 They can give full attention to students.

Weaknesses

 The cost is high

 Few number of students can avail

 Not easily accessible and visible

Teachers

Strengths

 They have deep understanding of subject matter

 They have experience in explaining complex concepts.

 They can assess student needs.

 They have strong communication skills.

 They know curriculum and assessment techniques.

 34

Weaknesses

 Limited time availability.

 Potential for bias.

 Lack of experience in one-on-one instruction.

Market Analysis

Opportunities

 SmartPath Tutorial Center will teach three subjects: Math, Science,

and English

 Offering services by teaching them basic reading and solving and

helping them with their homework or activity assigned or given by

their school teacher.

 Offers transportation service.

 The center has a safe space for sessions.

 The center will provide job employment for part timers.

Threats

 Threats of new entrants.

 Competitive rivalry.

 Limited tutor availability.

 Dependency on student’s availability.

 35

Marketing

Strategy Service

Strategy

SmartPath Tutorial Center offers a unique and good quality of service that

they are looking for, a comfortable and inspiringly well-ventilated look in each room,

and strong internet connectivity. SmartPath Tutorial Center offers a face-to-face

session for parents who cannot teach their children and parents who do not have

enough time to care for them. SmartPath Tutorial Center also offers students

additional services, like transportation, to make them feel safe going to our center.

When they go home, it will be optional for those parents who want to use this service.

The transportation service will not be restricted only to tutees (learners) who availed

of the tutorial service but open to those parents who want to secure the safety of their

children going back and forth to school.

Figure 1: Business Logo

SHAPE

Square and rectangle – stands for stability and a solid foundation. It is a

straightforward form with four equal sides, which can be compared to the

strong foundation that tutees require in their studies.

Curved line - it signifies comfort and movement. The center will ensure that

the tutees' learnings move towards a brighter future.

 36

Two Diagonal Lines - it communicates energetic and lively. Two connected

diagonal lines represent the roof, which means the center will give the tutees

(learners) a lively and energetic dwelling place.

COLOR PALETTE

White - This represents the business's cleanliness, simplicity, sophistication,

and efficiency.

Yellow – The yellow color invokes the feeling of happiness, warmth, and

relaxation.

Blue - This represents peace, tranquility, loyalty, security, trust, intelligence,

cold, fear, and masculinity.

Violet - This color represents royalty, nobility, spirituality, luxury, ambition,

mystery, fantasy, and moodiness.

FONT

News Gothic BT Bold - brings firmer and bolder letters that make the word

easy to read.

Lucida Sans Unicode - this font is a clear, legible typeface with a humanist.

The business used this to be formal and easy to read.

Place/Placement Strategy

The "SmartPath" Tutorial Center is at J.Y. Perez, Highway Talubangi,

Kabankalan, Philippines, near the new Kabankalan City Hall. The stop and drop-off

of people coming could be strategic because people will easily see it. The business
 37

location is visible because it is near to the main road. The SmartPath tutorial center

was secured because of the safe environment and friendly and welcoming staff.

Price Strategy

SmartPath Tutorial Center employs a competitive pricing strategy, setting its

prices based on those of its competitors. Consequently, the Tutorial Center has a set

price for its services, determined by conducting surveys and questionnaires across

various other tutorial centers to establish a specific price point. The numbers of

learners willing to avail the TransPath service is estimated to have 30 per day.

Table 2.29: Service Price

TUTORIAL PRICES

FACE TO FACE SESSION Php180.00/hr

1 Hour
Php2,100.00/ month

- 1hour/day, 3 times a

week

Home/ School –Tutorial Center

ADDITIONAL SERVICE:
TRANSPORTATION SERVICE (TransPath A. Vice-Versa (per head)
Service)
Php 40.00/ 100m. -900m.
Php 60.00/ 1.0-2.5km
Php 70.00/ 2.6- 4.0 km

B. One way (per head)

Php 20.00/ 100m. -900m.

Php 30.00/ 1.0-2.5km
Php 35.00/ 2.6- 4.0 km
 38

Promotion Strategy

Effective marketing and promotion plans guarantee long-term success, attract new

clients, and maintain profitability. Here are some promotional strategies that

SmartPath Tutorial Center considers:

1. Physical Advertising

 The physical advertising will be conducted from May to July.

 The preparation of fliers will cost 2,000 and distribution of fliers to

public costing 1,000.

 The center will place tarpaulins in front of the building and along

highways which will spend 2,000.

2. Online Presence

 The tutorial center will establish a website with detailed information about

services and contact information.

 SmartPath Tutorial Center will create social media profiles on platforms like

Facebook, Instagram, and TikTok.

The center will conduct advertising campaigns on these platforms to reach

potential customers. The online advertising will be presented every month.

3. Email Marketing

 Sending customers emails, newsletters, and promotional messages to keep

them engaged and informed about services and offers will be conducted from

July to August.

4. Referral Program

 It offers existing customers a 5% discount for successful referrals in the

tutorial and TransPath services. This incentivizes word-of-mouth marketing

and rewards loyal customers for bringing in new business.

 39

5. Loyalty Program

 Providing customers with a loyalty card, where they can avail of a free session

after reaching fifteen sessions in three months, will cost Php 1,000.

 Offering a 2% discount if customers avail of TransPath services ten times a

month, encouraging frequent and consistent usage.

 40

People Strategy

The achievements of an organization are the results of the combined effort of

each individual. SmartPath Tutorial Center will commence its operations by

appointing managerial positions from its owners, including a Manager, Financial

Coordinator, Resource Coordinator, and Academic Coordinator. Additionally, the

center will hire essential staff such as Front Desk, Regular Academic Tutors, Part-

time Tutors, a Driver, and Utility/ Maintenance Staff to support its daily functions and

provide quality services to its learners. The front desk associate must be a college

graduate with good communication skills and be approachable. These regular

academic tutors must be college graduates with bachelor's degrees and an interest in

teaching. They will undergo training and workshops to develop professionalism,

values, and patience in dealing with their tutees (learners). The SmartPath tutorial

center will open for part-time tutors who want to teach and use their time to earn extra

income. The tutorial center will employ a driver responsible for the TransPath service.

Then, utility/maintenance will be employed to manage the facility, such as using

technology and electricity and cleaning the area. The tutorial center will give a fun

factor to the employees, such as a year-end party for tutors, tutees (learners), and

other employees of the center, to generate friendship, unity, and nourishment.

Employees will be given bonuses and incentives to encourage them to exert more

effort in their work.

 41

Process Strategy

Facilitating tutorials is a chance to work directly with students and

comprehend where they are in their studies in person. The SmartPath Tutorial Center

will provide the following three services:

Discussion-based tutorials: These are those that concentrate on a deeper

investigation of the course material through debates and discussions.

Problem-solving tutorials: These lectures occur in math, Science, and

engineering, emphasizing quantitative reasoning and problem-solving

techniques.

Review and Q&A tutorials: Students review important course material

before tests or exams and ask questions regarding the readings and

assignments.

In terms of the following:

 Regarding planning, each tutorial at the SmartPath Tutorial Center will have a

set of learning objectives. Tutorial Center will concentrate on "covering

material" and motivate the children to learn actively. Tutees (learners) will be

allowed to practice the essential knowledge or abilities for the lesson while

receiving feedback. Set ground rules at the outset. Tutors must spend some

time at the beginning of the term explaining to the tutees (learners) the rules

for how the tutorial will be conducted. For each session, tutors will create a

lesson plan. To assist the tutors in keeping their content for a one-hour session

to no more than two or three key themes, they must start with the session's

learning objectives. It also suggests preparing the tutorial's accompanying

materials and time estimations for each section.

 42

 The SmartPath Tutorial Center will use concise and clear visual aids (such as

a slide show and handouts).

 Regarding communication, tutors will encourage participation and

transparency from their tutees (learners). When providing services, tutors will

maintain a steady pace during the lecture, provide relevant demonstrations,

and raise questions to develop collaboration with the tutees (learners).

 Students will be picked up from school and brought home safely using the

TranSPath Service, which requires an additional fee that parents who can

afford it can benefit from.

Physical Evidence Strategy

SmartPath Tutorial Center will gather information from every student or

parent regarding the services they availed. The center will have an evaluation survey

at the end of every month, both for parents and tutees (learners), regarding the

performance of the staff. The center will have tutees (learners) and parents'

testimonial reviews and ratings hosted on its Facebook page concerning their

experiences. SmartPath Tutorial Center will ensure that parents and tutees (learners)

participate in terms of feedback and reviews.

Timetable of Action Plans / Marketing Activities

The SmartPath Tutorial Center organizes a task to get the business ready for

use. Planning takes place in the first month, and market research is finished the

following month. The proponents plan to use various marketing strategies, including

distributing fliers, posting tarpaulins, and social media advertising on sites like

Facebook, Instagram, and TikTok. When the business opens, which will be in the

third month, email marketing will be issued. In the next four to eight months, the
 43

loyalty cards and referral program will be accessible. The use and marketing of the

SmartPath Tutorial Center were expected to benefit from these promotional

techniques, according to the program's expectations of the proponents.

 44

Table 2.30: Timetable Of Action Plans

Activities Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec

Distribution
of Fliers

Social
Media
Advertiseme
nt
Posting of
Tarpaulins

Sending of
Emails for
Subscribers

Grand
Opening

Giving of
Loyalty
Cards and
Referral
 CHAPTER III

TECHNICAL

ASPECT

The technical aspect of the business covers the following: general business

conditions, service process, service flowchart, properties and equipment, prospective

suppliers, business location, floor plan, interior and exterior layout, and the Gantt

chart. Please consider the technical feasibility study as the logistical or tactical plan of

how your business will produce, store, deliver, and track its products or services.

(Alfar, A., 2016).

Service Description

The "SmartPath Tutorial Center" will provide face-to-face tutoring and value-

added services to the TransPath service. The center will implement a friendly and

healthy relationship with customers in the service provided. The proposed business

will set policies to aim for well-organized business operations. The business will also

hire trustworthy and competent employees to ensure its success.

Service Process

The SmartPath Tutorial Center will provide two alternatives regarding

customer service processes in terms of online and physical interaction.

 46

Online Customer Service

Table 3.1: Inquiring & Registration Process

Customer Chatbot Front Desk Associate

 47

SmartPath Tutorial Center offers direct messaging via Facebook for customer

inquiries. Our Chatbot promptly responds, providing information on services. If

interested, customers can learn about enrollment, with the Chatbot guiding them

through the process and directing them to a Google form. Upon completion, the form

is forwarded to our front desk. Payment options, including Paymaya or GCash, are

provided by our front desk associate. Receipts are emailed, and session scheduling

follows shortly after payment confirmation.

 48

Physical Customer Service

Table 3.2: Inquiring Process

Customer Front Desk Associate
 49

Upon arrival, the front desk associate warmly greets the customer: "Good day!

Welcome to SmartPath Tutorial Center. How may I help you?" After inquiring about

services, the front desk provides information and a registration form. Once completed,

payment options (Paymaya, Gcash, or Cash) are presented, followed by issuing a

receipt upon payment. The customer is then advised to await a call regarding their

schedule and tutor assignment, with a final expression of gratitude: "Thank you for

coming. God bless you!"

 50

Table 3.3: Face- to- Face Tutorial Process

Learners Office Manager Tutor

 51

The tutees (learners) will be greeted upon arrival by the manager: "Good morning,

tutees (learners)!" The manager will then guide them to the designated room for their

session. Once settled, tutors will commence the session. Afterward, tutors escort the

tutees (learners) to the waiting area. The office manager will gather those availing

transportation service, while those without means to avail will wait for their guardians

before departing. This ensures smooth transitions and supervision for all learners.
 52

Table 3.4: Additional Service: TranSPath Service Process

Customer Front Desk Associate Driver

 53

When customers call, they are greeted by the front desk associate who offers

assistance. After scheduling pickups, payment options (Paymaya, Gcash, or Cash) are

provided. Receipts are issued accordingly. The front desk associate then informs the

driver of pickup and drop-off details. The driver ensures safe transportation, following

the instructions provided. This ensures efficient communication and safe transport for

students.
 54

Table 3.5: Service Schedule

WEDNES
STAFF TUESDAY THURSDAY FRIDAY SATURDAY SUNDAY
DAY
Manager In 8:00 am In 8:00 am In 8:00 am to In 8:00 am In 8:00 am to In 8:00 am
to 5:00 pm to 5:00 pm 5:00 pm to 5:00 pm 5:00 pm to 5:00 pm

Regular In 8:00 am In 8:00 am In 8:00 am to In 8:00 am In 8:00 am In 8:00 am

Academic to 5:00 pm to 5:00 pm 5:00 pm to 5:00 pm to 5:00 pm to 5:00 pm
Tutors

Front Desk In 8:00 am In 8:00 am In 8:00 am In 8:00 am In 8:00 am to In 8:00 am

Associate to 5:00 pm to 5:00 pm to 5:00 pm to 5:00 pm 5:00 pm to 5:00 pm

Driver In 7:00 am In 7:00 am In 7:00 am In 7:00 am In 7:00 am In 7:00

to 5:00 pm to 5:00 pm to 5:00 pm to 5:00 pm to 5:00 pm to 5:00 pm

Utility/ In 7:00 am In 7:00 am In 7:00 am In 7:00 am In 7:00 am In 7:00 am

Maintenance to 5:00 pm to 5:00 pm to 5:00 pm to 5:00 pm to 5:00 pm to 5:00 pm
 55

Compensation Scheme

In return for their services, employees will receive the following compensation: a

yearly bonus and incentives.

Table 3.6: Labor Cost per month

Position Hours Daily For Daily Weekly Monthly Yearly

Per Per over Rate Rate Salary

Day Hour time

(25%)

Manager 8 75 18.75 600 3,600 14,400 172,800

Front Desk 8 50 12.50 400 2,400 9,600 115,200

Associate

Driver 8 56.25 14.06 350 2,100 8,400 100,800

Utility/Maintenance 8 56.25 14.06 350 2,100 8,400 100,800

Staff

Table 3.7: Professional Fee Package

Position Daily Honorarium

Fixed rate (based on learners fee)

Regular Academic Tutor 300 40%

Part- time 40%

 56

Table 3.8 Estimated Regular Tutor’s Monthly Salary

Regular Price Estimated Learner’s fee Honorarium

academic tutor Number of Hours 40%

(1)

Math 180/hr 60 10,800 4,320

English 180/hr 45 8,100 3,240

Science 180/hr 40 7,200 2,880

Total 10,440

Add: Fixed Rate (300x24 days) 7,200

Total Monthly Salary 17,640

Table 3.9: Estimated Number of Learners per Month

Subjects Total Number of Learners Total Number of Hours

1. Mathematics 160 480

2. English 144 432
3. Science 124 372
 57

Figure 3.1: Project Site

Vicinity Map

This proposed business is located on the 2nd floor of the RMB Building, J.Y.

Perez, Highway Talubangi, Kabankalan, Philippines, near the new Kabankalan City

Hall. This building is a rental space, and the space that the proponent will be renting

has a total area of 182.80 sq. m. This place is alongside the national highway, visible

to the customer.
 58

Project Layout

Figure 3.2: Site Development Plan

Figure 3.3: Building and Facilities

59
 60

Figure 3.4: Floor Plan

1st Floor

2nd Floor

Manpower Requirement (Technical only)

 MANAGER- Duties include answering customer calls, relaying messages, and

using standard office tools like fax machines or scanners. He/she is responsible

for keeping track of vital documents in files, planning trip itineraries, and

managing the supply chain. Its business owners will appoint the manager.

 FINANCIAL COORDINATOR- Upon appointing one of the owners to be the

financial coordinator, she will handle payments, keep track of finances, manage
 61

marketing and operations-related costs, and allocate funds within the budget.

They are essential to maintaining the organization's stability and financial health.

 RESOURCE COORDINATOR- The resource coordinator in a tutorial center

will be responsible for the facility, inventory of supplies, and staff management.

The business owners will appoint the resource coordinator.

 ACADEMIC COORDINATOR- The academic coordinator will be responsible

for the development and training of tutors, educational research, communication,

and collaboration among tutors, learners, and parents to ensure alignment of

academic goals. Its business owners will appoint the academic coordinator.

 FRONT DESK ASSOCIATE- The front desk in a tutorial center is the first

point of contact for students, parents, and other visitors. The front desk

employees must greet and welcome guests, respond to inquiries, and disseminate

details about the center's offerings. They are also responsible for processing

payments, checking students in and out, and making appointment arrangements.

 REGULAR ACADEMIC TUTOR- Qualifications for a regular academic tutor

typically include a strong understanding of the subject matter they are tutoring,

good communication skills, patience, the ability to adapt teaching methods to

meet individual student needs, and often a degree or relevant coursework in the

subject area. Previous tutoring experience or teaching experience can also be

beneficial.

 PART-TIME TUTOR - The qualifications for a part-time tutor are similar to

those of a regular academic tutor. They should have a strong understanding of the

subject they are teaching, good communication skills, patience, adaptability, and

preferably some tutoring or teaching experience. The main difference may be

 62

their availability, as part-time tutors typically work fewer hours than full-time

tutors.

 DRIVER - A driver is responsible for getting pupils to and from tutoring

sessions on time and safely. This may entail picking them up from their homes,

schools, or other sites, driving them to the tutoring facility, and then dropping

them off at their original locations when their sessions are through.

 UTILITY/MAINTENANCE STAFF- Responsible for ensuring the upkeep and

proper functioning of various equipment, facilities, and systems. The

utility/maintenance staff is crucial in maintaining the reliability and efficiency of

essential services like electricity, water, gas, and technologies.

Table 3.10: SmartPath Tutorial Center Machineries and Equipments

Name Picture Description (use, Quantity Acquisitin Total

rated capacity) Cost Cost
Laptop It can be used for 1 22,990.00 22,990.00
accounting
purposes such as
managing
payments,
invoices, and
payroll. This
helps to improve
the accuracy of
the financial
records, and
makes it easier for
the business
owners to keep
track of their
finances.
Desktop A desktop 1 8,500.00 8,500.00
Computer Set computer is a type
of personal
computer that is
intended to be
placed on a
standard office
desk.
 63

Printer The main 1 9,950 9,950.00

function of the
printers is to
present text or
images to flat
media such as
paper in various
sizes.
Wall A television is a 2 19,995 39,990
Television form of mass
(50 inch) media based on
the electronic
delivery of
moving image
and sound from a
source to a
receiver.

CCTV It is use as 2 595 1,190.00

prevention of
theft and/or
vandalism;
monitoring
employee
performance and
workplace
efficiency;
monitoring
compliance with
health and safety
policies and
procedures
Ceiling Fan Will be able to 4 1,165.00 4,660.00
save floor space,
circulate air
conditioning and
add instant
evaporative air
movement

Water Water dispenser 1 4,599 4,599

Dispenser facilitates
easily supply of
drinking water.
 64

2018 Nissan It is an enclosed 1 250,000 250,000

Urvan nv350 boxlike motor
2.5 Standard vehicle having
(18s ) rear or side doors
2nd Hand Car and side panels
especially for
transporting
people.

Fire Fire extinguisher 3 799 2,397

Extinguisher is a handheld
active fire
protection device
usually filled with
a dry or wet
chemical used to
extinguish or
control small
fires, often in
emergencies
Total: 318, 593 344, 276

Table 3.11:SmartPath Tutorial Center Furnitures and Fixtures

Name Picture Description Quantity Acquisition Total

(use, rated Cost Cost
capacity)
Table A table, 36 679 24,444
(80cm*40c especially one
m*75cm) seating several
persons, where
meals are
served and
eaten, especially
the major or
more formal
meals
.
Reception A desk at 1 3,934.00 3,934.00
table which a
receptionist
works, as in an
office.
 65

Chairs 80 359 28,720

Used to
provide
support for the
seated person's
body and arms

Swivel A swivel chair 2 728 1,456.00

Chair is a chair that
allows the user
to move around
in different
directions.
Originally, they
were made for
sewing
machines so
people could
use them while
working on their
projects.
Sofa A long, 1 3,359.00 3,359.00
comfortable seat
with a back and
usually with
arms, which two
or three people
can sit on.

Book Shelf A shelf for 2 789 1,578.00

holding books,
especially one of
several shelves
in a bookcase.
 66

White White board is a 2 3,498.00 6,996.00

Board board with a
(90x120 smooth, white
cm) surface, often
attached to a
wall, on which
you can write
and draw using
special pens.

Bulletin A bulletin board 4 296.00 1,184.00

Board is a surface
(40*60cm) intended for
displaying
notices that give
information
about
something.
.
Total 13,642 71,671

Table 3.12:SmartPath Tutorial Center Office Supply

Name Picture Description (use, Quantity Unit Total

rated capacity) Cost Cost
Bond Paper Use for 10 rims 195 1,950.00
printing things (Short)
like letterhead
and business 10 rims 220 2,200.00
documents. (long)

10 rims 205 2,050.00

(A4)

Logbook Helps to track the 5 79.00 395.00

daily sales
figures, which
includes the total
sales generated
for each product
or service, the
number of items
sold, and the
revenue
generated. It
allow to record all
 67

the income and

expenses,
including date,
amount and
description.
Receipt It can be used for 20 250 5,000.00
accounting
purposes such as
managing
payments,
invoices, and
payroll. This
helps to improve
the accuracy of
the financial
records, and
makes it easier
for the business
owners to keep
track of their
finances.
Expanded Is a single sheet 50 20 1000
Envelope of paper that can
be folded in such
a way as to
resemble an
envelope.

Ring Binders Are large folders 20 100 2000

that contain file
folders or hole
punched papers

Calculator A step-by-step 3 110 330.00

solutions to help
find the mean of
given set of
numbers.

Puncher A tool for making 2 180 360.00

holes or
indentations.
 68

Stapler A stapler is an 3 85 255

office tool that
fastens
multiple sheets
of paper
together.
Heavy Duty Heavy duty 10 72 720
Stapler stapler is a
(6mm) mechanical
device that joins
pages of paper or
similar material
by driving a thin
metal staple
through the
sheets and
folding the
ends.
Scissor It is a hand 5 23.00 115.00
operated
shearing tools

Box Cutter Are great tools 10 13 130

for slicing
through bulky
material quickly
and easily. They
are also versatile
because the
retractable blades
allow you to
modify the blade
length depending
on the thickness
of the material
being cut.
Sticky Notes Use in marking 10 15 150
(4x4) your place in a
book or
highlighting
important points.
 69

Black A simple device 2 box 50 100.00

Binder for binding a few
Clip to many sheets of
paper, leaving
the sheets intact;
a strip of spring
steel bent into the
shape of an
isosceles triangle
with loops at the
apex.
Colored Paper clip (or 2 box 20 40.00
Paper Clips paperclip) is a
tool used to hold
sheets of paper
together, usually
made of steel
wire bent to a
looped shape
(though some are
covered
in plastic).
Push pin A piece of solid 2 box 18 36.00
Transparent material (such as
wood or metal)
used especially
for fastening
things together or
as a support by
which one thing
may be suspended
from another.
Scotch Tape Scotch Tape -a 10 21 210.00
brand name for a
type of clear, thin
tape used for
sticking things,
especially paper,
together.

Glue Any non-metallic 10 30 300.00

substance
applied to one or
both surfaces of
two separate
items that binds
them together
and resists their
separation.
 70

Ballpen It is used for 2 box 69.00 138.00

writing.

Pencil A pencil is a 3 box 39.00 117.00

writing utensil (12 pcs)
with a graphite
lead embedded
in a wooden
shaft.
White Board Whiteboard 5 35.00 175.00
Marker marker or dry- (set)
erase marker
uses an erasable
ink, marks are
easy to clean and
eraseable. The
erasable ink does
not contain the
toxic chemical
compounds
xylene and/or
toluene as have
been used in
permanent
markers.

White Board Also known as 10 151.00 1,510.00

Marker Ink dry erase
marker ink,
typically
consists of a
combination of
several key
components that
allow it to write
smoothly on
whiteboard
surfaces and be
easily erased
without leaving
residue.
 71

White Board A whiteboard 5 15.00 75.00

Eraser eraser is a must
have for any
place that has an
erasable display

Ruler A straight strip or 10 25.00 250.00

cylinder of
plastic, wood,
metal, or other
rigid material,
typically marked
at regular
intervals, to draw
straight lines or
measure
distances.

Supply Trays Are storage 10 90 900

and compartments or
Containers organizers used to
hold and organize
various supplies,
tools, or
equipment in a
systematic and
accessible
manner. (
Medium)
File A file organizer 5 149.00 745.00
Organizer keeps your
documents
protected, safe,
and organized at
one place. These
file organizers
helps you to
track all your
files and papers
easily.
 72

First Aid Kit A first aid kit is a 5 165 825

collection of
essential medical
supplies and
equipment used to
provide initial
treatment for
injuries or
illnesses.
Total 2,444 22,076

Table 3.13: SmartPath Tutorial Center Cleaning Supplies

Description
Acquisition Total
Name Picture (use, rated Quantity
cost Cost
capacity)

Alcohol Disinfectant 5 599 2,995.00

It is for
Mop cleaning 1 109 109.00
the floor

Sweeping up
Dustpan
heavy rubble
with
use, dust, 1 69 69.00
Broom
debris, dirt
Kit
and garden
waste.

For the disposal

of waste matter,
Trashcan 2 159 318.00
especially
kitchen refuse.
 73

Is a cleaning
device that uses
Feather
bird feathers to 1 49 49.00
Duster
remove dust
from objects.

To clear off
residue and
Hand dirt from hands
5 49 245.00
Towel and body to
seize skin
diseases and
flaws.

Toilet
For sanitary use 12 pcs. 259 259.00
Paper

Total 1,293 4,044

Table 3.14: Uniform

Description
Acquisition Total
Name Picture (use, rated Quantity
Cost Cost
capacity)
Uniform Uniforms make 13 300 3,900.00
employees look
welcoming and
presentable.

Total 300 3,900

 74

Table 3.15: Renovation Materials

Description
Acquisition Total
Name Picture (use, rated Quantity
Cost Cost
capacity)
Tempered Door made of 12 5,583 66,996
Glass - glass, usually in
door a wood or metal
(2 sq.m) frame.

Slim A slim frame 10 1,330 13,300

profile glass door
sliding typically the
door set frame is
designed to be
as thin and
unobtrusive as
possible.. It
composed of
the hinges,
handrail, and
other
accessories.
Hardiflex Hardiflex as 10 1,190.9 11,909
(4ft*8ft popularly
9.0 mm) known by that
popular brand
that started it
all, is
everyone’s
favorite
partition wall
material.
Lumber Lumber 15 649 9,735
wood typically refers
(3*4 collectively to
inch) L= wood that's
14 ft. been processed
for use as a
building
material—wood
that has been
milled and cut
into boards or
planks.
 75

Hardiflex The most Size 2- 1 110 110

Nails widely used kilo
150 150
nail used in Size 3- 1
general kilo
construction
and are the
nail type used
where
building code
requires
certain
framing
construction.
Total 9,012.9 102,200

Table 3.16: Machinery that consume electricity

Name Machinery Consumption Estimated Amount of

per day Consumed per consumption
month per month
01 Laptop 0.6 (3 hours per 6.86 kwh P 67.00
day)
02 Television( 0.1 kwh ( 2hrs 2.6 kwh P 37.36
32inch) per day)
03 Printer 1.27 kWh 38.28kwh P205 .00
04 Ceiling Fan 0.739kWh 22.17 kwh P 1,289.84
05 Water 2.8 kWh 84kwh P 986.00
Dispenser
06 CCTV 0.48kWh 14.4 kwh P 187.20
07 Desktop 0.41kwh(8hrs.) 10.57 kwh P 10.50
Computer
 76

Legal Requirements

Opening a SmartPath Tutorial business requires a comprehensive list of

requirements to ensure the business will operate properly and effectively. By focusing

on these critical requirements, the SmartPath Tutorial Center can build a solid

foundation for their business and increase their chances of success in the future.

Table 3.17: Legal Requirements

List of Legal Requirements Name Description / Cost per license

Purpose or permits

Public Liability Public Liability P1,000.00

Insurance Insurance covers
you against third-
party claims for
injury or damage to
someone else's
property. It doesn't
provide cover for
damage to your
own property.

Fire Permits To ensure that any For Fire Safety

activity that may and Inspection
be potentially Certificate:
hazardous is P500.00
conducted
according to
recognized
standards of safety.
 77

Fire Permits To comply the with Registration Fee:

Bureau of Internal the tax laws and P500.00
Revenue regulation of the Loose
Philippines. Documentary
Stamp Tax:
P30.00
Total BIR
Registration
Expense: P530.00
Securities and A legal document For SEC
Exchange that protect Registration
Commission investors, maintain Expenses:
(Partnership) the fair and orderly P2,530.00
functioning of the
securities markets,
and facilitate capital
formation.

Mayor's Permit To ensure that the P500.00

business will
comply with all the
ordinances particular
to the city or
municipality that
you operate in and
serve as a document
that the business will
operate legally and
safely in compliance
with regulations.
 CHAPTER IV

MANAGEMENT

ASPECT

This chapter shows the management aspect of the business. It includes the

business mission and vision, organizational goals and objectives of SmartPath

Tutorial Center, the form of organization it is, the organizational structure, personnel

needed, job specification, and qualifications of the employees for the operation of the

business. It also shows the management rules, policies, regulations, and control

systems.

VISION

To become the leading tutorial center in our community, providing an

enriching, supportive, and accessible learning environment for students.

MISSION

SmartPath Tutorial Center is committed to providing face-to-face tutorials and

reliable transportation options for parents, ensuring every learner's safety and secure

access to our excellent learning environment.

GOALS AND OBJECTIVES

1. To assist tutees with their studies on various topics and enhance their

academic performance.

2. To help students develop and enhance their study skills, time management,

and problem-solving abilities.

3. To assist students in achieving better grades and academic success.

4. To boost students' self-confidence and motivation to excel in their studies.

 79

5. To offer personalized tutoring to address each student's needs and learning

styles.

FORM OF BUSINESS ORGANIZATION

The SmartPath Tutorial Center is a partnership-type organization. It is a

general partnership because the proponents agreed to share the business's assets,

profit, and financial and legal abilities.

ORGANIZATIONAL STRUCTURE

MANAGER
1

FRONT DESK
1

FINANCIAL ACADEMIC RESOURCE

COORDINATOR COORDINATOR COORDINATOR
1 1 1

REGULAR
ACADEMIC TUTOR PART-TIME TUTOR
5 1

UTILITY/
DRIVER
MAINTENANCE STAFF
1
1
 80

JOB DESCRIPTION AND SPECIFICATION

Position: Office Manager

Job Description

 Assists in day-to-day office operations, including photocopy.

 Maintains files to keep track of important documents.

 Organizes tutorial arrangements

 Manages inventory and performs data entry if required.

Job Specification

 Male or Female

 At least a College Graduate

 One or two years of office assistant experience.

 I have good communication skills and am a sociable person.

 Strong communication skills, both written and verbal.

Position: Front Desk Associate

Job Description

 Greets customers

 Takes calls from customers

 Receives and delivers all incoming and outgoing mail

 Handles and accommodates customers

 Schedules and coordinates tutorial activities

 81

Job Specification

 Male or Female

 At least a College Graduate

 Good technical and communication skills

 Approachable and tutees friendly

Position: Financial

Coordinator Job Description

 The financial coordinator is responsible for handling all financial transactions

of the tutorial center, including invoicing, payments, and receipts.

 Responsible for creating and maintaining the tutorial center's budget, as well

as forecasting future financial needs.

 The financial coordinator will prepare regular financial reports, including

profit and loss statements, balance sheets, and cash flow statements, to provide

insights into the financial health of the tutorial center.

 Responsible for monitoring and control expenses, ensuring that they are

within budget and identifying areas for cost savings.

 The financial coordinator will oversee the payroll process, including

calculating salaries, managing deductions, and ensuring timely payments to

employees.

 Ensuring that the tutorial center complies with all tax regulations and

deadlines, including filing tax returns and maintaining proper documentation.

 The financial coordinator will analyze financial data to identify trends,

patterns, and opportunities for improvement in the tutorial center's financial

performance.
 82

 To work closely with the management team, tutors, and other staff members to

provide financial insights and support decision-making.

Job Specification

 A bachelor's degree in finance, accounting, or a related field is usually

required. Previous experience in financial management or accounting roles is

preferred.

 Proficiency in using financial software and tools, such as accounting software

and spreadsheet applications, is necessary.

 Must have excellent attention to detail to ensure accuracy in financial records

and reports.

 Must have good communication and strong analytical skills.

 Can manage multiple tasks and meet deadlines in a fast-paced environment.

 Can demonstrate high ethical standards and maintain confidentiality in

handling financial information.

Position: Academic Coordinator

Job Description

 Develop comprehensive tutorial programs aligned with academic objectives

and student needs.

 Create schedules and allocate resources to ensure the smooth operation of

tutorial sessions.

 Recruit, select, and train tutors who possess strong subject knowledge and

effective teaching skills.

 Conduct regular evaluations to assess tutor performance and provide

constructive feedback.
 83

 Provide academic guidance and support to students participating in tutorial

programs.

 Monitor student progress, attendance, and participation in tutorial sessions.

 Identify and address individual student needs and challenges to promote

academic success.

 Develop tutorial curriculum and materials tailored to the specific needs of

students and courses.

 Develop assessment tools and methods to measure student learning outcomes

and program effectiveness. Collect and analyze data on student performance

and satisfaction with tutorial services.

 Communicate regularly with faculty, staff, and students to promote awareness

of tutorial programs and services.

Job Specification

 A Bachelor's degree in Education, Administration, or a related field is usually

required and preferably a candidates with a Master's degree.

 Previous experience of at least 3 years in education administration, teaching,

or related fields is often required.

 Strong organizational skills are essential for managing various administrative

tasks such as scheduling, planning events, and coordinating activities.

 Must have excellent written and verbal communication skills

 The ability to lead and motivate others.

 Experience in curriculum development and implementation may be required..

 Proficiency in analyzing academic data and using it to inform decision-making

processes.
 84

Position: Resource

Coordinator Job Description

 The Resource Coordinator is responsible for managing the educational

resources of the tutorial center, including textbooks, reference materials, and

teaching aids.

 Maintain an inventory of all resources, ensuring that an adequate supply is

available and managing the distribution and retrieval of resources as needed.

 Responsible for research, evaluate, and select appropriate educational

resources to support the tutorial center's curriculum and teaching objectives.

 Work closely with tutors to understand their resource needs and provide

guidance and support in selecting and utilizing resources effectively.

 Organize and categorize resources in a systematic manner, making it easy for

tutors and learners to access and use them.

 Ensure that resources are well-maintained, repaired if necessary, and kept in

good condition for long-term use.

 Stay updated on the latest educational resources and trends, conducting

research and evaluations to identify new resources that can enhance teaching

and learning.

Job Specification

 A bachelor's degree in education or a related field is usually required.

 Previous experience of at least 2 years in resource management or educational

administration.

 Must have a good understanding of different types of educational resources,

including textbooks, digital materials, and teaching aids.

 85

 Must have strong organizational , good communication and interpersonal

skills

 Must pay attention to detail to ensure accurate inventory management and

resource maintenance.

 Proficiency in using educational technology tools and software.

 Must be flexible and adaptable to meet changing resource needs and handle

unexpected situations.

Position: Regular Academic Tutor/Part-Time Tutor for Mathematics

Job Description

 Providing one-on-one or group tutoring sessions to help learners improve their

understanding and performance in math.

 Assessing learners' current knowledge and skills and developing personalized

learning plans to address their needs.

 Teaching mathematical concepts using various methods and materials, such as

textbooks, worksheets, manipulatives, and interactive software.

 Guiding learners through exercises and activities to practice new skills and

apply their learning to solve problems independently.

 Offering guidance and encouragement to build learners' confidence and

motivation in math.

 Breaking down complex concepts into easy-to-understand steps, providing

clear explanations and real-world connections.

 Communicating regularly with learners and their parents or guardians to

discuss progress, goals, and challenges.

 86

 Staying informed about developments in math education and incorporating

new teaching techniques and technologies into lessons as appropriate.

Job Specification

 Male or Female

 College Graduate with a bachelor's degree in Mathematics or a related field.

 Previous tutoring or teaching experience preferred.

 Strong proficiency in mathematics, including algebra, geometry, calculus,

statistics, etc.

 Proven ability to explain complex mathematical concepts clearly, concisely,

and engagingly.

 Patience and empathy in working with students of varying abilities.

 Familiarity with educational technology and resources for math instruction.

 Excellent communication and interpersonal skills.

 Flexibility in scheduling to accommodate students' needs.

Position: Regular Academic Tutor/Part-Time Tutor for English

Job Description

 Conducting one-on-one or group tutoring sessions with learners to improve

their English language skills.

 Assessing learner's current proficiency levels and developing personalized

learning plans.

 Providing instruction in grammar, vocabulary, pronunciation, reading

comprehension, and writing.

 Using various teaching methods and materials, such as textbooks, worksheets,

multimedia resources, and interactive activities.

 87

 Monitor learners' progress and adjust teaching strategies as needed.

 Offering constructive feedback and encouragement to motivate learners.

 Communicating regularly with learners and their parents or guardians to

discuss progress and address concerns.

 Staying updated on language teaching methodology developments and

incorporating new techniques into lessons when appropriate.

Job Specification

 College Graduate with a bachelor's degree in English, English Education, or a

related field.

 Previous tutoring or teaching experience preferred.

 Proficiency in English language skills, including grammar, vocabulary,

reading, writing, and speaking.

 Excellent communication and interpersonal skills.

 Ability to tailor lessons to the needs and learning styles of individual students.

 Patience and empathy in working with learners of varying abilities.

 Familiarity with educational technology and resources for language learning.

 Flexibility in scheduling to accommodate learners' needs.

Position: Regular Academic Tutor/Part-Time Tutor for Science

Job Description

 Conducting one-on-one or group tutoring sessions to help learners improve

their understanding and performance in science subjects.

 Assessing learners' current knowledge and skills and developing personalized

learning plans to address their needs and goals.

 88

 Teaching scientific concepts and principles using various instructional

methods, including lectures, demonstrations, experiments, and hands-on

activities.

 Assisting learners with homework assignments, laboratory reports, and other

coursework.

 Providing guidance and support to help learners develop critical thinking skills

and problem-solving abilities in Science.

 Monitoring learner's progress and providing regular feedback to track their

improvement and identify areas for further focus.

 Communicating effectively with learners and their parents or guardians to

discuss progress, concerns, and goals.

 Staying updated on science education developments and incorporating new

teaching strategies and resources into lessons as appropriate.

Job Specification

 Male or Female

 College Graduate with a Bachelor's degree in a science-related field (e.g.,

biology, chemistry, physics, environmental Science).

 Previous tutoring or teaching experience preferred.

 Strong knowledge and understanding of scientific principles and concepts

relevant to the subject(s) being taught.

 Ability to effectively communicate complex scientific ideas clearly and

understandably.

 Patience and empathy in assisting students with varying levels of

understanding and proficiency.

 Familiarity with educational technology and resources for science instruction.

 89

 Excellent interpersonal skills and the ability to work with students of diverse

backgrounds and learning styles.

 Flexibility in scheduling to accommodate learners' needs.

Position:

Driver Job

Description

 Responsible for picking up and dropping off children at their residences,

schools, or other designated locations.

 Accountable for ensuring that the car is in good condition, clean, and

comfortable for the tutees.

 Responsible for abiding by the policies and procedures of the tutorial center,

which may include maintaining confidentiality, adhering to a schedule, and

following certain routes.

 Responsible for providing excellent customer service and acting friendly,

competent, and helpful.

 Responsible for assisting students with loading and unloading their

belongings.

Job Specification

 Male

 23-40 years old

 Valid Driver's License

 Clean driving record

 Have experience in driving and operating the type of vehicle required for the

job

 Know traffic laws and regulations.

 90

Position: Utility/ Maintenance Staff

Job Description

 Responsible for routine inspections of utility systems, including plumbing,

electrical, and other essential facilities.

 Accountable for restocking supplies and equipment.

 Responsible for minor repairs and maintenance to the tutorial center.

 Responsible for maintaining cleanliness in the tutorial center.

Job Specification

 Male

 Have a High School diploma/ technical certificate.

 1-2 years of experience in the utility or maintenance industry.

 Must have a good moral character.

 Must have not been convicted or involved in any dishonesty, immoral

conduct, and any offense or crime.

 Know about basic maintenance and repair.

MANAGEMENT POLICIES, RULES AND REGULATIONS

SmartPath Tutorial Center wants to encourage a safe and pleasant work

atmosphere. This can only happen when everyone cooperates and commits to an

appropriate standard of behavior.

The following rules and regulations shall apply to all employees of the tutorial

center while on the office premises at all times, including during break time and

overtime.
 91

RULES REGULATIONS

Each employee must act according to the It is mandatory for every employee to

business policies, orders, rules, conduct themselves in compliance with

regulations, and occasionally applicable the business policies, orders, rules,

guidelines. regulations, and guidelines that are in

effect at any given time.

Employees must be at their appointed It is mandatory for all employees to be at

workplace and ready to begin work at the their assigned workplace and ready to

appointed time. Irregular attendance or commence work at the stipulated start

tardiness will not be tolerated and may time. Persistent tardiness or irregular

result in termination. attendance is unacceptable and could lead

to termination.

Employees who will be late or absent It is mandatory for all employees to

from work must inform their supervisor communicate their potential tardiness or

one (1) day before their normal starting absence to their supervisor at least one

day day before their normal workday begins.

Every employee's overtime must be It is required that the overtime worked by

credited. every employee is credited accordingly.

Employees are expected to look neat and It is expected that employees maintain a

presentable while on the job. neat and presentable appearance during

their work hours.

If a true emergency should occur and the In case of a legitimate emergency

tutor cannot come in to work, the tutor preventing a tutor from attending work, it

must call the office assistant immediately. is mandatory for the tutor to immediately

contact the office assistant.

 92

MANAGEMENT CONTROL SYSTEM

Financial control

Financial control is the backbone of our organization's fiscal health and

sustainability. This will be managed by one of the owners, Angelica A. Jabagat.

The following are the financial management procedures:

 Authorization and approval procedures: The financial coordinator should

authorize and approve all financial transactions.

 Recordkeeping and reconciliation: The tutorial center should keep accurate

and up-to-date financial records.

 Budgeting and forecasting of the tutorial center should create and use a plan to

budget and track its financial performance.

 Audits and reviews of the tutorial center should have its financial statements

audited or reviewed by an independent accountant regularly to ensure that its

financial statements are accurate and reliable.

Resource allocation

Allocating resources wisely allows for the greatest possible efficiency and

impact by putting them to the best possible use. This will be managed by one of

the owners, Jeanen H. Tabligan. The following is the resource allocation

procedure:

 Physical space means allocating classrooms, study areas, and meeting rooms

to accommodate students and instructors.

 They assign tutors to specific classes or subjects based on their expertise and

availability.
 93

 They ensure that textbooks, workbooks, and other learning materials are

available for tutees (learners) and teachers.

 Scheduling classes and tutoring sessions to optimize time use and

accommodate the needs of tutees and teachers.

Staff Management

Effective staff management is crucial for optimizing performance, fostering a

positive work environment, and achieving organizational goals. This will be managed

by one of the owners, Ginalyn U. Iligan. The following are the staff management

procedures:

1. Recruitment: Hire competent tutors passionate about their subjects and good at

communicating with and educating students.

2. Training and Professional Development: Continuous professional development

is crucial. Regular training sessions, workshops, and seminars for tutors to stay up-to-

date with the latest teaching methodologies and educational trends. Encouraging

tutors to pursue further education or certifications. This not only benefits their

teaching but also elevates the reputation of your center.

3. Scheduling: Efficient scheduling ensures all classes are covered and tutors are not

overloaded with too many classes in a row.

4. Performance Evaluation: Regular

Performance reviews help to understand the strengths and weaknesses of the tutors.

This can be done by observing classes, getting student feedback, or analyzing student

performance.

5. Motivation and Retention: Recognizing and rewarding tutors' hard work through

a bonus system, staff appreciation events, or simply verbal acknowledgment of their

efforts.
 94

6. Communication: Having regular staff meetings and open communication channels

to address any issues promptly, share successes, and ensure everyone is working

towards the same goals.

Feedback mechanism

Feedback mechanisms are vital for continuous improvement, ensuring

individual and organizational growth. This will be managed by one of the

owners, Roberta C. Romero. The following is the feedback mechanism

procedure:

 Tutees (learners) can be surveyed at the end of each session or semester to get

their feedback on the tutoring they received.

 Parents can also be surveyed to get feedback on their children's tutoring and

identify areas where the center can improve its communication with parents or

support students at home.

 A tutor survey will be used to get feedback on the center's policies and

procedures, the resources they need to succeed, and the support they receive

from management.
 CHAPTER V

FINANCIAL

ASPECT

The financial aspect of SmartPath Tutorial center involves assessing its

viability to generate income. This includes analyzing financial statements such as the

projected balance sheet and financial income statement. Additionally, financial ratios

like ratio analysis and investment analysis can provide valuable insights. It's crucial to

have a solid understanding of these financial aspects to ensure the success and

sustainability of the Tutorial center.

Total Investment Cost

The establishment of SmartPath Tutorial Center will require a total of SIX

HUNDRED FIFTY-THREE TWO HUNDRED TWENTY-SEVEN PESOS

(P653,227.00) investment which will be used to purchase assets and spend for the pre-

operating organizational cost.

Table 5.1: Total Project Cost

Particulars Cost
Cost of Renovation 102,200.00
Furniture & Fixtures 71,671.00
Machineries &Equipments 344,276.00
Pre-Operating Expenses
Fire Insurance 30,000.00
Building Insurance 45,000.00
Purchase of Supplies
Office Supplies 22,076.00
Cleaning Supplies 4,044.00
Uniform 3,900.00
Prepaid Rent 20,000.00
Permits & Licenses 5,060.00
Total Project Cost 648,227.00
Working Capital Requirements 5,000.00
653,227.00
Total
 96

Table 5.2: Sources of Funds

Partners Initial Investment

Gicole, Irish Mae P. 100,000.00
Iligan, Ginalyn U. 100,000.00
Jabagat, Angelica A. 100,000.00
Jayme, Danica P. 100,000.00
Romero, Roberta C. 100,000.00
Rusiana, Ofelia G. 100,000.00
Tabligan, Jeanen H. 100,000.00
Tindoc, JayAnn O. 100,000.00
Total Initial Investment 800,000.00

The proponents plan to contribute equally the total needed funds of amounting

of ONE HUNDRED THOUSAND PESOS (100,000.00) each.

Financial Assumptions

1. Service revenues are based on the estimates. The business will be operating

for 6 days a week, 4 weeks a month. There will be an estimated increase of

20% on annual number of learners.

2. SSS, Philhealth and Pag-ibig contributions are all based on the latest tables of

Government Contributions of the Philippines.

3. 13th month pay shall be provided to the employees. In this case, a month

worth of salary per employee is used as an estimate. Salary is expected to

increase 5% annually.

4. Salvage value of fixed assets shall be 10% of their actual cost. Useful lives

being stated in the depreciation table.

5. Marketing expenses are estimated to be at Php 5,000.00 for the first year and

is expected to increase 103% for the succeeding years.

6. Repairs and Maintenance expense are estimated to be Php 15,000 for the first

year and is expected to increase 103% for the succeeding years.

 97

7. Income taxes are filed and paid quarterly according to the deadlines set by the

BIR. Thus, income tax payable is estimated to be at 30% of annual income tax

due.

8. Profits and losses shall be equally shared by the partners. 60% of each

partner’s share on the net income of the partnership are withdrawn by the

partners.

9. The training and professional development cost will be amounting to 25,000

per year.

10. The service charge for the conversion of money from online payment will be

amounting to 24,000 per year.

11. Owners managing the business are given 5% of net income before profit sharing.
Projected Financial Statements
Table 5.3: Projected Income Statement
SmartPath Tutorial Center
PROJECTED INCOME STATEMENT
For the year ended, December 31, 2024 to
2028

Particulars SCHED. 2024 2025 2026 2027 2028

Service Revenue 1.0 4,296,720.00 5,156,064.00 6,197,136.00 7,446,816.00 8,938,368.00
Output Tax 411,038.27 493,245.92 592,838.27 712,386.73 855,073.47
Less: Service Charge-conversion 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00
Gross Profit 4,683,758.27 5,132,064.00 6,173,136.00 7,422,816.00 8,914,368.00

Less: Operating Expenses

Salaries & Wages 3.0 1,677,000.00 1,760,850.00 1,848,892.50 1,941,337.13 2,038,403.98
HDMF/SSS/PHIC 4.0 192,989.38 192,989.38 192,989.38 192,989.38 192,989.38
Depreciation Expense 5.0 74,870.46 149,740.92 224,611.38 299,481.84 374,352.30
Utilities Expense 7.0 281,614.80 295,695.54 310,480.32 326,004.33 342,304.55
Renovation 102,200.00 - - - -
Repairs & Maintenance 15,000.00 15,450.00 15,913.50 16,390.91 16,882.63
Rent Expense 120,000.00 120,000.00 120,000.00 120,000.00 120,000.00
Permits & Licenses 8.0 5,060.00 4,181.80 4,307.25 5,466.47 4,569.57
Accounting & Audit Fees 24,000.00 24,720.00 25,461.60 26,225.45 27,012.21
Supplies Expense 6.0 360,240.00 371,047.20 382,178.62 393,643.97 405,453.29
Insurance Expense 9.0 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00
Marketing Expenses 5,000.00 5,150.00 5,304.50 5,463.64 5,627.54
Miscellaneous Expense 85,934.40 103,121.28 123,942.72 148,936.32 178,767.36
Training And Professional Cost 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00
Development Discounts
Pre-operating Expenses 800,000.00 - - - -
Total Expenses 3,774,909.04 3,073,946.12 3,285,081.77 3,506,939.44 3,737,362.82
Operating Income 908,849.22 2,058,117.88 2,888,054.23 3,915,876.56 5,177,005.18
Add: INTEREST INCOME - 6,489.18 14,741.29 20,725.96 28,107.34
Earnings before tax 908,849.22 2,064,607.06 2,902,795.52 3,936,602.52 5,205,112.52
TAX 272,654.77 619,382.12 870,838.66 1,180,980.76 1,561,533.76
Net Income before share to owners 636,194.46 1,445,224.94 2,031,956.87 2,755,621.77 3,643,578.76
Financial Coordinator 31,809.72 72,261.25 101,597.84 137,781.09 182,178.94

8
9
Resource Coordinator 31,809.72 72,261.25 101,597.84 137,781.09 182,178.94
Academic Coordenator 31,809.72 72,261.25 101,597.84 137,781.09 182,178.94
Net Income 540,765.29 1,228,441.20 1,727,163.34 2,342,278.50 3,097,041.95
 Table 5.4: Projected Statement of Financial Position
SmartPath Tutorial Center
Projected Statement of Financial Position
For the year ended, December 31, 2024 to 2028

2024 2025 2026 2027 2028

ASSETS SCHED.
Current Assets
Cash & Cash Equivalents 1,132,249.97 1,886,309.79 2,822,574.14 4,039,615.66 5,599,412.34
Inventory 460.27 460.27 460.27 460.27 460.27
Prepaid Rent 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
Prepaid Insurance 9 24,000.00 18,000.00 12,000.00 6,000.00 -
Total Current Assets 1,176,710.24 1,924,770.07 2,855,034.41 4,066,075.93 5,619,872.61
Furnitures & Fixtures 5 71,671.00 71,671.00 71,671.00 71,671.00 71,671.00
Accumulated Depreciation - F&F 5 (12,900.78) (25,801.56) (38,702.34) (51,603.12) (64,503.90)
Machineries & Equipment 5 344,276.00 344,276.00 344,276.00 344,276.00 344,276.00
Accumulated Depreciation - M&E 5 (61,969.68) (123,939.36) (185,909.04) (247,878.72) (309,848.40)
Total Non-current Assets 341,076.54 266,206.08 191,335.62 116,465.16 41,594.70
TOTAL ASSETS 1,517,786.78 2,190,976.15 3,046,370.03 4,182,541.09 5,661,467.31

LIABILITIES
Current Liabilities
Accounts Payable 10 25,467.90 26,641.30 27,873.36 29,167.03 30,525.38
Income Tax Payable 68,163.69 154,845.53 217,709.66 295,245.19 390,383.44
VAT Payable 2 391,849.08 485,006.73 584,599.08 704,147.55 846,834.28
Salaries Payable 3 16,000.00 16,800.00 17,640.00 18,522.00 19,448.10
Total Current Liabilities 501,480.67 683,293.55 847,822.10 1,047,081.76 1,287,191.20
TOTAL LIABILITIES 501,480.67 683,293.55 847,822.10 1,047,081.76 1,287,191.20

PA RTNER'S CAPITAL
Gicole, Irish Mae P. 11 127,038.26 188,460.32 274,818.49 391,932.42 546,784.51
Iligan, Ginalyn U. 11 127,038.26 188,460.32 274,818.49 391,932.42 546,784.51
Jabagat, Angelica A. 11 127,038.26 188,460.32 274,818.49 391,932.42 546,784.51
Jayme, Danica P. 11 127,038.26 188,460.32 274,818.49 391,932.42 546,784.51
Romero, Roberta C. 11 127,038.26 188,460.32 274,818.49 391,932.42 546,784.51
Rusiana, Ofelia G. 11 127,038.26 188,460.32 274,818.49 391,932.42 546,784.51

9
9
Tabligan, Jeanen H. 11 127,038.26 188,460.32 274,818.49 391,932.42 546,784.51
Tindoc, Jay Ann O. 11 127,038.26 188,460.32 274,818.49 391,932.42 546,784.51
Total Equity 1,016,306.11 1,507,682.60 2,198,547.93 3,135,459.33 4,374,276.11
TOTAL LIABILITIES & EQUITY 1,517,786.78 2,190,976.15 3,046,370.03 4,182,541.09 5,661,467.31
 100

Table 5.5: Pre-operating Balance Sheet

Smartpath Tutorial Center

Balance Sheet
(Pre-operating)

ASSETS SCHED. Pre-operating

Current Assets
Cash & Cash Equivalents 253,973.00
Inventory 30,020.00
Prepaid Insurance 75,000.00
Prepaid Expenses 25,060.00
Total Current Assets 384,053.00

Furnitures & Fixtures 5 71,671.00

Machineries & Equipment 5 344,276.00
Total Non-current Assets 415,947.00
TOTAL ASSETS 800,000.00

PARTNER'S CAPITAL
Gicole, Irish Mae P. 100,000.00
Iligan, Ginalyn U. 100,000.00
Jabagat, Angelica A. 100,000.00
Jayme, Danica P. 100,000.00
Romero, Roberta C. 100,000.00
Rusiana, Ofelia G. 100,000.00
Tabligan, Jeanen H. 100,000.00
Tindoc, Jay Ann O. 100,000.00
Total Equity 800,000.00
TOTAL LIABILITIES & EQUITY 800,000.00
Table 5.6: Projected Cash Flow Statement

SmartPath Tutorial
Center Cashflow
Statement
For the year ended, December 31, 2024 to 2028

2024 2025 2026 2027 2028

CASH FLOW FROM OPERATING
Net Income 540,765.29 1,228,441.20 1,727,163.34 2,342,278.50 3,097,041.95
Adjustment for Depreciation 74,870.46 74,870.46 74,870.46 74,870.46 74,870.46
Adjustment for Prepayments (24,000.00) 6,000.00 6,000.00 6,000.00 6,000.00
Adjustment for Unpaid Salaries Expense 16,000.00 800.00 840.00 882.00 926.10
VAT payable Increase in VAT payable 391,849.08 93,157.65 99,592.35 119,548.47 142,686.73
Increase (Decrease) in Tax Payable 68,163.69 86,681.84 62,864.13 77,535.53 95,138.25
Decrease (Increase) in Inventory (460.27) - - - -
Decrease (Increase) In Prepaid Rent (20,000.00)
Increase (Decrease) in Accounts Payable 25,467.90 1,173.40 1,232.06 1,293.67 1,358.35
Net Cash provided by Operating Activities 1,072,656.14 1,491,124.55 1,972,562.34 2,622,408.62 3,418,021.85

CASH FLOW FROM INVESTING

Purchase of Furnitures and Fixtures (71,671.00)
Purchase of Machineries & Equipments (344,276.00) - - - -
Net Cash provided by Investing Activities (415,947.00)

CASH FLOW FROM FINANCING

Cash received from Partners' Contribution 800,000.00 - - - -
Cash Payment to Partners (Withdrawal) (324,459.17) (737,064.72) (1,036,298.00) (1,405,367.10) (1,858,225.17)
Net Cash provided by Financing Activities 475,540.83 (737,064.72) (1,036,298.00) (1,405,367.10) (1,858,225.17)

NET CASH INFLOW (OUTFLOW) 1,132,249.97 754,059.83 936,264.34 1,217,041.52 1,559,796.68

Add: Beginning Cash Balance, January 1 1,132,249.97 1,886,309.79 2,822,574.14 4,039,615.66
Ending Cash Balance, December 31 1,132,249.97 1,886,309.79 2,822,574.14 4,039,615.66 5,599,412.34

1
10
 102

Table 5.7:Pre-operating Cash Flow

SmartPath Tutorial Center

Cashflow Statement
Pre-operating

CASH FLOW FROM OPERATING

ACTIVITIES
Fire Insurance (30,000.00)
Building Insurance (45,000.00)
Purchase of Supplies (30,020.00)
Prepaid Rent (20,000.00)
Permits & Licenses (5,060.00)
Net Cash used in Operating Activities (130,080.00)

CASH FLOW FROM INVESTING

ACTIVITIES
Purchase of Furnitures and Fixtures (71,671.00)
Purchase of Machineries & Equipments (344,276.00)
Net Cash used in Investing Activities (415,947.00)

CASH FLOW FROM FINANCING

ACTIVITIES
Cash received from Partners' Contribution 800,000.00
Net Cash provided by Financing Activities 800,000.00

NET CASH INFLOW (OUTFLOW) 253,973.00

Add: Beginning Cash Balance, January 1
Ending Cash Balance, December 31 253,973.00
 SCHEDULE 1
SmartPath Tutorial Center
PROJECTED SERVICE REVENUE
For the year ended December 31, 2024 to 2028

Main Services: 2024

Subject Rate/Hour No. of Learners Hours/Month Monthly Income Annual Income
Math 180.00 160 480 86,400.00 1,036,800.00
English 180.00 144 432 77,760.00 933,120.00
Science 180.00 124 372 66,960.00 803,520.00
Subtotal 231,120.00 2,773,440.00
Rate/Month
Math 2,100.00 15 31,500.00 378,000.00
English 2,100.00 9 18,900.00 226,800.00
Science 2,100.00 7 14,700.00 176,400.00
65,100.00 781,200.00

Other Services Rate No. of Learners Frequency Monthly Income Annual Income

Home/ School –Tutorial Center

A. Vice-Versa (per head)
Php 40.00/ 100m. -900m. 40.00 45 4 7,200.00 86,400.00
Php 60.00/ 1.0-2.5km 60.00 55 4 13,200.00 158,400.00
Php 70.00/ 2.6- 4.0 km 70.00 34 4 9,520.00 114,240.00

B. One way (per head)

Php 20.00/ 100m. -900m. 20.00 39 8 6,240.00 74,880.00
Php 30.00/ 1.0-2.5km 30.00 44 8 10,560.00 126,720.00
Php 35.00/ 2.6- 4.0 km 35.00 54 8 15,120.00 181,440.00
Subtotal 61,840.00 742,080.00

Total Projected Service Revenue TOTAL 358,060.00 4,296,720.00

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 2025
Main Services:
Subject Rate/Hour No. of Learners Hours/Month Monthly Income Annual Income
Math 180.00 192 576 103,680.00 1,244,160.00
English 180.00 173 518 93,312.00 1,119,744.00
Science 180.00 149 446 80,352.00 964,224.00
Subtotal 277,344.00 3,328,128.00
Rate/Month
Math 2,100.00 18 37,800.00 453,600.00
English 2,100.00 11 22,680.00 272,160.00
Science 2,100.00 8 17,640.00 211,680.00
Subtotal 78,120.00 937,440.00

Other Services Rate No. of Learners Frequency Monthly Income Annual Income

Home/ School –Tutorial Center

A. Vice-Versa (per head)
Php 40.00/ 100m. -900m. 40.00 54 4 8,640.00 103,680.00
Php 60.00/ 1.0-2.5km 60.00 66 4 15,840.00 190,080.00
Php 70.00/ 2.6- 4.0 km 70.00 41 4 11,424.00 137,088.00

B. One way (per head)

Php 20.00/ 100m. -900m. 20.00 47 8 7,488.00 89,856.00
Php 30.00/ 1.0-2.5km 30.00 53 8 12,672.00 152,064.00
Php 35.00/ 2.6- 4.0 km 35.00 65 8 18,144.00 217,728.00
Subtotal 74,208.00 890,496.00

Total Projected Service Revenue TOTAL 429,672.00 5,156,064.00

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 2026
Main Services:
Subject Rate/Hour No. of Learners Hours/Month Monthly Income Annual Income
Math 180.00 230 691 124,416.00 1,492,992.00
English 180.00 208 624 112,320.00 1,347,840.00
Science 180.00 179 537 96,660.00 1,159,920.00
Subtotal 333,396.00 4,000,752.00
Rate/Month
Math 2,100.00 22 45,360.00 544,320.00
English 2,100.00 13 27,216.00 326,592.00
Science 2,100.00 10 21,168.00 254,016.00
Subtotal 93,744.00 1,124,928.00

Other Services Rate No. of Learners Frequency Monthly Income Annual Income

Home/ School –Tutorial Center

A. Vice-Versa (per head)
Php 40.00/ 100m. -900m. 40.00 65 4 10,400.00 124,800.00
Php 60.00/ 1.0-2.5km 60.00 79 4 19,008.00 228,096.00
Php 70.00/ 2.6- 4.0 km 70.00 49 4 13,720.00 164,640.00

B. One way (per head)

Php 20.00/ 100m. -900m. 20.00 56 8 8,960.00 107,520.00
Php 30.00/ 1.0-2.5km 30.00 64 8 15,360.00 184,320.00
Php 35.00/ 2.6- 4.0 km 35.00 78 8 21,840.00 262,080.00
Subtotal 89,288.00 1,071,456.00

Total Projected Service Revenue TOTAL 516,428.00 6,197,136.00

5
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 2027
Main Services:
Subject Rate/Hour No. of Learners Hours/Month Monthly Income Annual Income
Math 180.00 276 828 149,040.00 1,788,480.00
English 180.00 250 750 135,000.00 1,620,000.00
Science 180.00 215 644 115,992.00 1,391,904.00
Subtotal 400,032.00 4,800,384.00
Rate/Month
Math 2,100.00 26 54,600.00 655,200.00
English 2,100.00 16 33,600.00 403,200.00
Science 2,100.00 12 25,200.00 302,400.00
Subtotal 113,400.00 1,360,800.00

Other Services Rate No. of Learners Frequency Monthly Income Annual Income

Home/ School –Tutorial Center

A. Vice-Versa (per head)
Php 40.00/ 100m. -900m. 40.00 78 4 12,480.00 149,760.00
Php 60.00/ 1.0-2.5km 60.00 95 4 22,800.00 273,600.00
Php 70.00/ 2.6- 4.0 km 70.00 59 4 16,464.00 197,568.00

B. One way (per head)

Php 20.00/ 100m. -900m. 20.00 67 8 10,752.00 129,024.00
Php 30.00/ 1.0-2.5km 30.00 77 8 18,432.00 221,184.00
Php 35.00/ 2.6- 4.0 km 35.00 94 8 26,208.00 314,496.00
Subtotal 107,136.00 1,285,632.00

Total Projected Service Revenue TOTAL 620,568.00 7,446,816.00

6
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 2028
Main Services:
Subject Rate/Hour No. of Learners Hours/Month Monthly Income Annual Income
Math 180.00 331 994 178,848.00 2,146,176.00
English 180.00 300 900 162,000.00 1,944,000.00
Science 180.00 258 774 139,320.00 1,671,840.00
Subtotal 480,168.00 5,762,016.00
Rate/Month
Math 2,100.00 31 65,520.00 786,240.00
English 2,100.00 19 40,320.00 483,840.00
Science 2,100.00 14 30,240.00 362,880.00
Subtotal 136,080.00 1,632,960.00

Other Services Rate No. of Learners Frequency Monthly Income Annual Income

Home/ School –Tutorial Center

A. Vice-Versa (per head)
Php 40.00/ 100m. -900m. 40.00 94 4 14,976.00 179,712.00
Php 60.00/ 1.0-2.5km 60.00 114 4 27,360.00 328,320.00
Php 70.00/ 2.6- 4.0 km 70.00 71 4 19,880.00 238,560.00

B. One way (per head)

Php 20.00/ 100m. -900m. 20.00 81 8 12,960.00 155,520.00
Php 30.00/ 1.0-2.5km 30.00 92 8 22,080.00 264,960.00
Php 35.00/ 2.6- 4.0 km 35.00 112 8 31,360.00 376,320.00
Subtotal 128,616.00 1,543,392.00

Total Projected Service Revenue TOTAL 744,864.00 8,938,368.00

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 SCHEDULE 2
SmartPath Tutorial
Center Value Added Tax
Schedule December 31,
2024 to 2028

2024 2025 2026 2027 2028

Service Revenue (VAT Inclusive) 4,296,720.00 5,156,064.00 6,197,136.00 7,446,816.00 8,938,368.00
Output Tax 411,038.27 493,245.92 592,838.27 712,386.73 855,073.47

Input Tax:
Total Expenses 335,480.75 228,220.75 228,220.75 228,220.75 228,220.75
Non-Vatable Expenses:
Salaries & Wages 129,000.00 129,000.00 129,000.00 129,000.00 129,000.00
HDMF/SSS/PHIC 16,082.45 16,082.45 16,082.45 16,082.45 16,082.45
Depreciation Expense 6,239.21 6,239.21 6,239.21 6,239.21 6,239.21
Permits & Licenses 5,060.00 - - - -
Total Non-vatable Expenses 156,381.65 151,321.65 151,321.65 151,321.65 151,321.65
Net Vatable Expenses 179,099.10 76,899.10 76,899.10 76,899.10 76,899.10
Input Tax (VAT Inclusive) 19,189.19 8,239.19 8,239.19 8,239.19 8,239.19

Net VAT Payable 391,849.08 485,006.73 584,599.08 704,147.55 846,834.28

8
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 SCHEDULE 3
SmartPath Tutorial Center
PROJECTED SCHEDULE OF SALARIES & WAGES
For the year ended December 31, 2024 to 2028
2024 2025
Position Qty.
Basic Pay Monthly Pay Annual Pay 13th Month Total S & W Basic Pay Monthly Pay Annual Pay 13th Month Total S & W
Manager 1 14,400.00 14,400.00 172,800.00 14,400.00 187,200.00 15,120.00 15,120.00 181,440.00 15,120.00 196,560.00
Front Desk Associate 1 9,600.00 9,600.00 115,200.00 9,600.00 124,800.00 10,080.00 10,080.00 120,960.00 10,080.00 131,040.00
Regular Academic Tutor 1 5 17,640.00 88,200.00 1,058,400.00 88,200.00 1,146,600.00 18,522.00 92,610.00 1,111,320.00 92,610.00 1,203,930.00
Driver 1 8,400.00 8,400.00 100,800.00 8,400.00 109,200.00 8,820.00 8,820.00 105,840.00 8,820.00 114,660.00
Utility/Maintenance Staff 1 8,400.00 8,400.00 100,800.00 8,400.00 109,200.00 8,820.00 8,820.00 105,840.00 8,820.00 114,660.00
Total 9 58,440.00 129,000.00 1,548,000.00 129,000.00 1,677,000.00 61,362.00 135,450.00 1,625,400.00 135,450.00 1,760,850.00

2026 2027
Position Qty.
Basic Pay Monthly Pay Annual Pay 13th Month Total S & W Basic Pay Monthly Pay Annual Pay 13th Month Total S & W
Manager 1 15,876.00 15,876.00 190,512.00 15,876.00 206,388.00 16,669.80 16,669.80 200,037.60 16,669.80 216,707.40
Front Desk Associate 1 10,584.00 10,584.00 127,008.00 10,584.00 137,592.00 11,113.20 11,113.20 133,358.40 11,113.20 144,471.60
Regular Academic Tutor 1 5 19,448.10 97,240.50 1,166,886.00 97,240.50 1,264,126.50 20,420.51 102,102.53 1,225,230.30 102,102.53 1,327,332.83
Driver 1 9,261.00 9,261.00 111,132.00 9,261.00 120,393.00 9,724.05 9,724.05 116,688.60 9,724.05 126,412.65
Utility/Maintenance Staff 1 9,261.00 9,261.00 111,132.00 9,261.00 120,393.00 9,724.05 9,724.05 116,688.60 9,724.05 126,412.65
Total 9 64,430.10 142,222.50 1,706,670.00 142,222.50 1,848,892.50 67,651.61 149,333.63 1,792,003.50 149,333.63 1,941,337.13

2028
Position Qty.
Basic Pay Monthly Pay Annual Pay 13th Month Total S & W
Manager 1 17,503.29 17,503.29 210,039.48 17,503.29 227,542.77
Front Desk Associate 1 11,668.86 11,668.86 140,026.32 11,668.86 151,695.18
Regular Academic Tutor 1 5 21,441.53 107,207.65 1,286,491.82 107,207.65 1,393,699.47
Driver 1 10,210.25 10,210.25 122,523.03 10,210.25 132,733.28
Utility/Maintenance Staff 1 10,210.25 10,210.25 122,523.03 10,210.25 132,733.28
Total 9 71,034.19 156,800.31 1,881,603.68 156,800.31 2,038,403.98

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 SCHEDULE 4
SmartPath Tutorial Center
PROJECTED SCHEDULE OF SSS/PHIC/HDMF CONTRIBUTIONS
For the year ended December 31, 2024 to 2028
2024
Position Qty. HDMF SSS PHIC Total
Basic Pay Monthly Pay
ER Share EE Share ER Share EE Share ER Share EE Share ER Share EE Share
Manager 1 14,400.00 14,400.00 288.00 288.00 1,232.49 652.50 288.00 288.00 1,808.49 1,228.50
Front Desk Associate 1 9,600.00 9,600.00 192.00 192.00 807.50 427.50 192.00 192.00 1,191.50 811.50
Regular Academic Tutor 1 5 17,640.00 88,200.00 1,764.00 1,764.00 7,437.47 3,937.50 1,764.00 1,764.00 10,965.47 7,465.50
Driver 1 8,400.00 8,400.00 168.00 168.00 722.50 382.50 168.00 168.00 1,058.50 718.50
Utility/Maintenance Staff 1 8,400.00 8,400.00 168.00 168.00 722.50 382.50 168.00 168.00 1,058.50 718.50
Total Monthly 2,580.00 2,580.00 10,922.45 5,782.50 2,580.00 2,580.00 16,082.45 10,942.50
Total Annually 30,960.00 30,960.00 131,069.38 69,390.00 30,960.00 30,960.00 192,989.38 131,310.00
2025
Position Qty. HDM F SSS PHIC Total
Basic Pay Monthly Pay
ER Share EE Share ER Share EE Share ER Share EE Share ER Share EE Share
Manager 1 15,120.00 15,120.00 288.00 288.00 1,232.49 652.50 288.00 288.00 1,808.49 1,228.50
Front Desk Associate 1 10,080.00 10,080.00 192.00 192.00 807.50 427.50 192.00 192.00 1,191.50 811.50
Regular Academic Tutor 1 5 18,522.00 92,610.00 1,764.00 1,764.00 7,437.47 3,937.50 1,764.00 1,764.00 10,965.47 7,465.50
Driver 1 8,820.00 8,820.00 168.00 168.00 722.50 382.50 168.00 168.00 1,058.50 718.50
Utility/Maintenance Staff 1 8,820.00 8,820.00 168.00 168.00 722.50 382.50 168.00 168.00 1,058.50 718.50
Total Monthly 2,580.00 2,580.00 10,922.45 5,782.50 2,580.00 2,580.00 16,082.45 10,942.50
Total Annually 30,960.00 30,960.00 131,069.38 69,390.00 30,960.00 30,960.00 192,989.38 131,310.00
2026
Position Qty. HDMF SSS PHIC Total
Basic Pay Monthly Pay
ER Share EE Share ER Share EE Share ER Share EE Share ER Share EE Share
Manager 1 15,876.00 15,876.00 288.00 288.00 1,232.49 652.50 288.00 288.00 1,808.49 1,228.50
Front Desk Associate 1 10,584.00 10,584.00 192.00 192.00 807.50 427.50 192.00 192.00 1,191.50 811.50
Regular Academic Tutor 1 5 19,448.10 97,240.50 1,764.00 1,764.00 7,437.47 3,937.50 1,764.00 1,764.00 10,965.47 7,465.50
Driver 1 9,261.00 9,261.00 168.00 168.00 722.50 382.50 168.00 168.00 1,058.50 718.50
Utility/Maintenance Staff 1 9,261.00 9,261.00 168.00 168.00 722.50 382.50 168.00 168.00 1,058.50 718.50
Total Monthly 2,580.00 2,580.00 10,922.45 5,782.50 2,580.00 2,580.00 16,082.45 10,942.50
Total Annually 30,960.00 30,960.00 131,069.38 69,390.00 30,960.00 30,960.00 192,989.38 131,310.00

0
11
 2027
Position Qty. HDMF SSS PHIC Total
Basic Pay Monthly Pay
ER Share EE Share ER Share EE Share ER Share EE Share ER Share EE Share
Manager 1 16,669.80 16,669.80 288.00 288.00 1,232.49 652.50 288.00 288.00 1,808.49 1,228.50
Front Desk Associate 1 11,113.20 11,113.20 192.00 192.00 807.50 427.50 192.00 192.00 1,191.50 811.50
Regular Academic Tutor 1 5 20,420.51 102,102.53 1,764.00 1,764.00 7,437.47 3,937.50 1,764.00 1,764.00 10,965.47 7,465.50
Driver 1 9,724.05 9,724.05 168.00 168.00 722.50 382.50 168.00 168.00 1,058.50 718.50
Utility/Maintenance Staff 1 9,724.05 9,724.05 168.00 168.00 722.50 382.50 168.00 168.00 1,058.50 718.50
Total Monthly 2,580.00 2,580.00 10,922.45 5,782.50 2,580.00 2,580.00 16,082.45 10,942.50
Total Annually 30,960.00 30,960.00 131,069.38 69,390.00 30,960.00 30,960.00 192,989.38 131,310.00

2028
Position Qty. HDMF SSS PHIC Total
Basic Pay Monthly Pay
ER Share EE Share ER Share EE Share ER Share EE Share ER Share EE Share
Manager 1 17,503.29 17,503.29 288.00 288.00 1,232.49 652.50 288.00 288.00 1,808.49 1,228.50
Front Desk Associate 1 11,668.86 11,668.86 192.00 192.00 807.50 427.50 192.00 192.00 1,191.50 811.50
Regular Academic Tutor 1 5 21,441.53 107,207.65 1,764.00 1,764.00 7,437.47 3,937.50 1,764.00 1,764.00 10,965.47 7,465.50
Driver 1 10,210.25 10,210.25 168.00 168.00 722.50 382.50 168.00 168.00 1,058.50 718.50
Utility/Maintenance Staff 1 10,210.25 10,210.25 168.00 168.00 722.50 382.50 168.00 168.00 1,058.50 718.50
Total Monthly 2,580.00 2,580.00 10,922.45 5,782.50 2,580.00 2,580.00 16,082.45 10,942.50
Total Annually 30,960.00 30,960.00 131,069.38 69,390.00 30,960.00 30,960.00 192,989.38 131,310.00

1
11
 SCHEDULE 5
SmartPath Tutorial Center
PROJECTED SCHEDULE OF DEPRECIATION EXPENSE
For the year ended December 31, 2024 to 2028
Acquisition Salvage
PARTICULARS Qty. Unit Total Cost Depreciable Useful Annual
Cost Value (10%) Cost life Depreciation
Machineries & Equipments 318,593.00 344,276.00 34,427.60 309,848.40 61,969.68
Water Dispenser 1 Unit 4,599.00 4,599.00 459.90 4,139.10 5 827.82
Ceiling Fan 4 Unit 1,165.00 4,660.00 466.00 4,194.00 5 838.80
Laptop 1 Unit 22,990.00 22,990.00 2,299.00 20,691.00 5 4,138.20
Printer 1 Unit 9,950.00 9,950.00 995.00 8,955.00 5 1,791.00
Desktop Computer 1 Unit 8,500.00 8,500.00 850.00 7,650.00 5 1,530.00
Wall Television 50 inches 2 Unit 19,995.00 39,990.00 3,999.00 35,991.00 5 7,198.20

2018 Nissan Urvan nv350 2.5

1 Unit 250,000.00 250,000.00 25,000.00 225,000.00 5 45,000.00
Standard (18s) secondhand car

CCTV 2 Unit 595.00 1,190.00 119.00 1,071.00 5 214.20

Fire Extinguisher 3 Unit 799.00 2,397.00 239.70 2,157.30 5 431.46
Furnitures & Fixtures 13,642.00 71,671.00 7,167.10 64,503.90 12,900.78
Bookshelf 2 pcs 789.00 1,578.00 157.80 1,420.20 5 284.04
White Board 2 pcs 3,498.00 6,996.00 699.60 6,296.40 5 1,259.28
Bulletin Board 4 pcs 296.00 1,184.00 118.40 1,065.60 5 213.12
Table (80cm*40cm*75cm) 36 pcs 679.00 24,444.00 2,444.40 21,999.60 5 4,399.92
Reception table 1 pcs 3,934.00 3,934.00 393.40 3,540.60 5 708.12
Swivel Chair 2 pcs 728.00 1,456.00 145.60 1,310.40 5 262.08
Chair 80 pcs 359.00 28,720.00 2,872.00 25,848.00 5 5,169.60
Sofa 1 pcs 3,359.00 3,359.00 335.90 3,023.10 5 604.62
TOTAL 332,235.00 415,947.00 41,594.70 374,352.30 74,870.46
Annual Accumulated Depreciation
PARTICULARS Depreciation 2024 2025 2026 2027 2028
Furnitures & Fixtures 12,900.78 12,900.78 25,801.56 38,702.34 51,603.12 64,503.90

2
11
Machineries & Equipments 61,969.68 61,969.68 123,939.36 185,909.04 247,878.72 309,848.40
TOTAL 74,870.46 74,870.46 149,740.92 224,611.38 299,481.84 374,352.30
 113

Acquisition
PARTICULARS NOTEUnit
Qty. 6 Total Cost
Smartpath Tutorial CenterCost
Office Supplies Office, Cleaning & Other Supplies
Short Bondpaper For the year ended 10 reams31, 2024 to
December 195.00
2028 1,950.00
Long Bondpaper 10 reams 220.00 2,200.00
A4 sized Bondpaper 10 reams 205.00 2,050.00
Logbook 5 pcs 79.00 395.00
Receipt 20 pads 250.00 5,000.00
Expanded Envelope 50 pcs 20.00 1,000.00
Ring Binders 20 pcs 100.00 2,000.00
Calculator 3 pcs 110.00 330.00
Puncher 2 pcs 180.00 360.00
Stapler 3 pcs 85.00 255.00
Heavy Duty Stapler (6mm) 10 box 72.00 720.00
Scissors 5 pcs 23.00 115.00
Box Cutter 10 pcs 13.00 130.00
Sticky Notes (4x4) 10 pcs 15.00 150.00
Black Binder Clips 2 box 50.00 100.00
Colored Paper Clips 2 box 20.00 40.00
Push Pin Transparent 2 box 18.00 36.00
Scotch Tape 10 pcs 21.00 210.00
Glue 10 pcs 30.00 300.00
Ballpen 2 boxes 69.00 138.00
Pencil 3 box 39.00 117.00
White Board Marker 5 set 35.00 175.00
White Board Marker Ink 10 pcs 151.00 1,510.00
White Board Eraser 5 pcs 15.00 75.00
Ruler 10 pcs 25.00 250.00
Supply Trays and Container 10 pcs 90.00 900.00
File Organizer 5 pcs 149.00 745.00
First Aid Kit 5 pcs 165.00 825.00
Cleaning Supplies
Alcohol 5 gallon 599.00 2,995.00
Mop 1 pcs 109.00 109.00
Dustpan with Broom Kit 1 pcs 69.00 69.00
Trashcan 2 pcs 159.00 318.00
Feather Duster 1 pcs 49.00 49.00
Hand Towel 5 pcs 49.00 245.00
Toilet Paper 1 set 259.00 259.00
Other Supplies
Uniform 13 pcs 300.00 3,900.00
TOTAL 4,037.00 30,020.00
 SCHEDULE 7
SmartPath Tutorial Center
PROJECTED SCHEDULE OF UTILITY EXPENSES
For the year ended December 31, 2024 to 2028

Particulars Monthly 2024 2025 2026 2027 2028

Electricity (NOCECO) 2,782.90 33,394.80 35,064.54 36,817.77 38,658.66 40,591.59
Fuel and Lubricants 19,125.00 229,500.00 240,975.00 253,023.75 265,674.94 278,958.68
Water Supply (KWCD) 1,560.00 18,720.00 19,656.00 20,638.80 21,670.74 22,754.28
TOTAL 23,467.90 281,614.80 295,695.54 310,480.32 326,004.33 342,304.55

SCHEDULE 8
SmartPath Tutorial Center
PROJECTED SCHEDULE OF PERMITS & LICENSES
For the year ended December 31, 2024 to 2028
Particulars 2024 2025 2026 2027 2028
Public Liability Insurance 1,000.00 - - 1,030.00 -
Fire Safety Insurance 500.00 515.00 530.45 546.36 562.75
BIR Fees (Certificate of Registration) 530.00 545.90 562.28 579.15 596.52
SEC registration (Partnership) 2,530.00 2,605.90 2,684.08 2,764.60 2,847.54
Mayor's Permit and Business Licenses 500.00 515.00 530.45 546.36 562.75
TOTAL 5,060.00 4,181.80 4,307.25 5,466.47 4,569.57

4
11
 SCHEDULE 9
SmartPath Tutorial Center
PROJECTED SCHEDULE OF PREPAID INSURANCE
For the year ended December 31, 2024 to 2028
Period
Particulars Prepaid Annual
Covered Remaining Balance
Insurance Amortization
(Yrs.) 2024 2025 2026 2027 2028
Fire Insurance 5 30,000.00 6,000.00 24,000.00 18,000.00 12,000.00 6,000.00 -
Building Insurance 5 45,000.00 9,000.00 36,000.00 27,000.00 18,000.00 9,000.00 -
TOTAL 30,000.00 6,000.00 24,000.00 18,000.00 12,000.00 6,000.00 -

SCHEDULE 10
SmarPath Tutorial Center
PROJECTED SCHEDULE OF ACCOUNTS PAYABLE
For the year ended December 31, 2024 to 2028

Unpaid Amount
Particulars
2024 2025 2026 2027 2028
Payable to Tutors 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
Payable to Electricity Consumption 2,782.90 2,922.05 3,068.15 3,221.55 3,382.63
Payable to Fuel and Lubricants Consumption 19,125.00 20,081.25 21,085.31 22,139.58 23,246.56
Payable to Water Consumption 1,560.00 1,638.00 1,719.90 1,805.90 1,896.19
Total 25,467.90 26,641.30 27,873.36 29,167.03 30,525.38

5
11
 SCHEDULE 11
SmartPath Tutorial Center
PROJECTED SCHEDULE OF CAPITAL MOVEMENT
For the year ended December 31, 2024 to 2028
2024 2025
Partners
Contribution Profit Share Withdrawal End. Capital Beg. Capital Profit Share Withdrawal End. Capital
Gicole, Irish Mae P. 100,000.00 67,595.66 (40,557.40) 127,038.26 127,038.26 153,555.15 (92,133.09) 188,460.32
Iligan, Ginalyn U. 100,000.00 67,595.66 (40,557.40) 127,038.26 127,038.26 153,555.15 (92,133.09) 188,460.32
Jabagat, Angelica A. 100,000.00 67,595.66 (40,557.40) 127,038.26 127,038.26 153,555.15 (92,133.09) 188,460.32
Jayme, Danica P. 100,000.00 67,595.66 (40,557.40) 127,038.26 127,038.26 153,555.15 (92,133.09) 188,460.32
Romero, Roberta C. 100,000.00 67,595.66 (40,557.40) 127,038.26 127,038.26 153,555.15 (92,133.09) 188,460.32
Rusiana, Ofelia G. 100,000.00 67,595.66 (40,557.40) 127,038.26 127,038.26 153,555.15 (92,133.09) 188,460.32
Tabligan, Jeanen H. 100,000.00 67,595.66 (40,557.40) 127,038.26 127,038.26 153,555.15 (92,133.09) 188,460.32
Tindoc, Jay Ann O. 100,000.00 67,595.66 (40,557.40) 127,038.26 127,038.26 153,555.15 (92,133.09) 188,460.32
Total 800,000.00 540,765.29 (324,459.17) 1,016,306.11 1,016,306.11 1,228,441.20 (737,064.72) 1,507,682.60
2026 2027
Partners
Beg. Capital Profit Share Withdrawal End. Capital Beg. Capital Profit Share Withdrawal End. Capital
Gicole, Irish Mae P. 188,460.32 215,895.42 (129,537.25) 274,818.49 274,818.49 292,784.81 (175,670.89) 391,932.42
Iligan, Ginalyn U. 188,460.32 215,895.42 (129,537.25) 274,818.49 274,818.49 292,784.81 (175,670.89) 391,932.42
Jabagat, Angelica A. 188,460.32 215,895.42 (129,537.25) 274,818.49 274,818.49 292,784.81 (175,670.89) 391,932.42
Jayme, Danica P. 188,460.32 215,895.42 (129,537.25) 274,818.49 274,818.49 292,784.81 (175,670.89) 391,932.42
Romero, Roberta C. 188,460.32 215,895.42 (129,537.25) 274,818.49 274,818.49 292,784.81 (175,670.89) 391,932.42
Rusiana, Ofelia G. 188,460.32 215,895.42 (129,537.25) 274,818.49 274,818.49 292,784.81 (175,670.89) 391,932.42
Tabligan, Jeanen H. 188,460.32 215,895.42 (129,537.25) 274,818.49 274,818.49 292,784.81 (175,670.89) 391,932.42
Tindoc, Jay Ann O. 188,460.32 215,895.42 (129,537.25) 274,818.49 274,818.49 292,784.81 (175,670.89) 391,932.42
Total 1,507,682.60 1,727,163.34 (1,036,298.00) 2,198,547.93 2,198,547.93 2,342,278.50 (1,405,367.10) 3,135,459.33
2028
Partners
Beg. Capital Profit Share Withdrawal End. Capital
Gicole, Irish Mae P. 391,932.42 387,130.24 (232,278.15) 546,784.51
Iligan, Ginalyn U. 391,932.42 387,130.24 (232,278.15) 546,784.51
Jabagat, Angelica A. 391,932.42 387,130.24 (232,278.15) 546,784.51
Jayme, Danica P. 391,932.42 387,130.24 (232,278.15) 546,784.51
Romero, Roberta C. 391,932.42 387,130.24 (232,278.15) 546,784.51
Rusiana, Ofelia G. 391,932.42 387,130.24 (232,278.15) 546,784.51
Tabligan, Jeanen H. 391,932.42 387,130.24 (232,278.15) 546,784.51

6
11
Tindoc, Jay Ann O. 391,932.42 387,130.24 (232,278.15) 546,784.51
Total 3,135,459.33 3,097,041.95 (1,858,225.17) 4,374,276.11
 117

Financial Ratios and Analysis

A. Ratio Analysis

1. Return on Partner’s Capital

Return on Owner's Capital Return on capital is a measure of how effectively a

business generates profits from the capital invested by the owner. The owner receives

a certain percentage of the net income each year, they will receive at least 75.39%of

the net income in the first year, 91.33% in the second year, 78.02% on the third year,

70.98% in the fourth year, and 67.70% in the fifth year.

Table 5.8: Return on Partner’s Capital

Return on
Partner’s
Capital 2024 2025 2026 2027 2028
Net
Income 540,765.29 1,228,441.20 1,727,163.34 2,342,278.50 3,097,041.95
Divided by
average
Partner’s 1,016,306.11 1,261,994.36 1,853,115.26 2,667,003.63 3,754,867.72
Capital
Return on
Equity 53.21% 97.34% 93.20% 87.82% 82.48%

2. Return on Asset

Return on Assets Return on assets (ROA) measures how efficiently a company

utilizes its assets to generate profits. In the case of a Tutorial Center, ROA indicates

how effectively the center generates income from its total assets.

Table 5.9: Return on Asset

Return on 2024 2025 2026 2027 2028
Assets
Net Income
540,765.29 1,228,441.20 1,727,163.34 2,342,278.50 3,097,041.95
Divided by
Total Average
Assets 1,517,786.78 1,854,381.47 2,618,673.09 3,614,455.56 4,922,004.20
Return on
35.63% 66.25% 65.96% 64.80% 62.92%
Assets
 118

3. Net Profit Margin

The net profit margin, also known as net margin, is a financial metric that

measures the percentage of net income or profit generated in relation to revenue. It is

calculated by dividing the net profits by the total revenue. The net profit margin

indicates how efficiently a company or business segment is able to generate profit

from its revenue. In the case of the tutorial center, the revenue generated after

deducting all expenses has resulted in a positive income.

Table 5.10: Net Profit Margin

2024 2025 2026 2027 2028
Net Income
2,342,278.50
540,765.29 1,228,441.20 1,727,163.34 3,097,041.95
Divided by
Sales/Revenue 7,446,816.00
4,296,720.00 5,156,064.00 6,197,136.00 8,938,368.00
Net Profit
12.59% 23.83% 27.87% 31.45% 34.65%
Margin

4. Gross Profit Margin

Gross profit margin is a financial metric used by analysts to evaluate the

financial health of a company. It is calculated by subtracting the cost of goods sold

(COGS) from the revenue generated from product sales. Gross profit margin, often

expressed as a percentage of sales, shows the amount of money left over from sales

after accounting for the cost of producing the goods. In the context of the tutorial

center, the revenue generated after deducting the commission of the riders has

resulted in a positive income.

Table 5.11: Gross Profit Margin

2024 2025 2026 2027 2028
Gross Profit
4,683,758.27 5,132,064.00 6,173,136.00 7,422,816.00 8,914,368.00
Divided by
Sales/Revenue 4,296,720.00 5,156,064.00 6,197,136.00 7,446,816.00 8,938,368.00
Gross Profit 109.01% 99.53% 99.61% 99.68% 99.73%
Margin
 119

B. Investment Analysis

1. Internal Rate of Return

IRR is a calculation that estimates the rate of return an investment is expected

to generate. It represents the discount rate at which the present value of cash inflows

equals the present value of cash outflows. In simpler terms, IRR indicates the rate at

which the investment breaks even and starts generating positive returns.

Table 5.12: Internal Rate of Return

Internal Rate of Return
Year Cash flow
2024 (1,132,249.97)
2025 1,886,309.79
2026 2,822,574.14
2027 4,039,615.66
2028 5,599,412.34
IRR 204%

2. Payback Period

The term payback period refers to the amount of time it takes to recover the

cost of an investment. Simply put, it is the length of time an investment reaches a

break-even point. People and corporations mainly invest their money to get paid back,

which is why the payback period is so important. In the table below, the partners will

recover their investment after 1.23 year of operation.

Table 5.13: Payback Period

Year Net Cash flow Investment to be Payback Time
recovered of Year
Initial Investment Cost 1,323,147.00
2024 Net Income 1 540,765.29 782,381.71 1.00
2025 Net Income 2 1,228,441.20 782, 381.71/1,228,441.20 0.64
2026 Net Income 3 1,727,163.34
2027 Net Income 4 2,342,278.50
2028 Net Income 5 3,097,041.95
Payback Period 1.64 years
 CHAPTER VI

SOCIO-ECONOMIC ASPECT

This chapter discusses the Tutorial Center's goal and the benefits it provides. It

will examine how the Tutorial Center affects various stakeholders, such as parents,

students, the surrounding community, educational institutions, tutors, and the

environment. In order to develop a positive reputation in the community, the Tutorial

Center must highlight these characteristics. While profit is vital, the Tutorial Center

also considers the impact on individuals and society.

Social Desirability

The SmartPath Tutorial Center, on the other hand, is a place of learning and

growth. It is a place where students can come to enhance their knowledge and skills.

The center will offer a variety of subjects like Mathematics, English and Science.

The Tutorial Center will hire qualified and experienced teachers who are

enthused about their subjects and help students improve. The center will also provide

a conducive learning environment with the necessary learning materials and

resources. The business will also comply with all the legal requirements set by the

Philippine government. This includes paying taxes and acquiring all the necessary

permits and licenses to operate.

The Tutorial Center will also consider the environmental impact of its

operations. The center will implement sustainable practices, such as recycling and

minimizing waste, to help protect the environment.

SmartPath Tutorial Center aims to contribute positively to the community.

Moreover, they aim to provide employment opportunities, adhere to legal obligations,

 121

and consider the environmental impact of their operations. The proposed business

believes in giving back to the community and making a positive impact.

Economic Contribution/Implication

SmartPath Tutorial Centers can have various economic contributions and

implications. They generate revenue by offering educational services, contributing to

the education sector's overall economic activity. Additionally, they create

employment opportunities for educators and administrative staff. Tutorial centers, by

focusing on students aiming for academic progress, may indirectly contribute to the

economy by elevating the workforce's skill levels. However, economic implications

can also include concerns about accessibility, affordability, and potential inequalities

in accessing tutorial services, which may influence the overall socio-economic

landscape.

Table 6.1: For Employees

Year Salaries & Wages Allowances Incentives Total

2024 ₱ 1,677,000.00 - ₱ 192,989.38 ₱ 1,869,989.38
2025 ₱ 1,760,850.00 - ₱ 192,989.38 ₱ 1,953,839.38
2026 ₱ 1,848,892.50 - ₱ 192,989.38 ₱ 2,041,881.88
2027 ₱ 1,941,337.13 - ₱ 192,989.38 ₱ 2,134,326.51
2028 ₱ 2,038,403.98 - ₱ 192,989.38 ₱ 2,231,393.36
Total ₱ 7,505,633.61 - ₱ 964,946.90 ₱ 8,470,580.51

Table 6.2: For Government

Year Income Tax Licenses Other fees Total

2024 ₱ 272,654.77 ₱ 5,060.00 - ₱ 277,714.77
2025 ₱619,382.12 ₱ 4,181.80 - ₱ 623,563.92
2026 ₱870,838.66 ₱ 4,307.25 - ₱ 875,145.91
2027 ₱ 1,180,980.76 ₱ 5,466.47 - ₱ 1,186,447.23
2028 ₱ 1,561,533.76 ₱ 4,569.57 - ₱ 1,566,103.33
Total ₱4,505,390.07 ₱ 23,585.09 - ₱4,528,975.16
 CHAPTER VII

PROJECT PLAN IMPLEMENTATION

Table 7.1: Functions/Duties and Responsibilities of the Proponents

FUNCTIONS START DATE END DATE ASSIGNED TO DURATION

Project
Feasibility September September Proponents 1 Month
Study
Angelica A.
Procurement
October October Jabagat, Roberta 1 Month
of Fund
C. Romero
Application Irish Mae P.
and Approval November December Gicole, Jay ann 2 Months
Permit O. Tindoc
Acquisition of
materials and Danica P.
renovation of January April Jayme, Jeanen 4 Months
SmartPath H. Tabligan
Tutorial Center
Hiring of Ginalyn U.
employees and May June Iligan, Ofelia G. 2 Months
orientation Rusiana
Decorate and
furnish the July July Proponents 1 Month
tutorial center
Business
Promotion
(i.e., giving of
fliers, May July Proponents 3 Months
tarpaulins and
social media
advertisement)
Start of
August August Proponents 1 Month
Operation
 123

Table 7.2: Gantt Chart/PERT-CPM

2023 2024

ACTIVITIES

JAN
FEB
APR

DEC

OCT
AUG

NOV
MAR
MAY

SEPT
JUNE
JULY

Project
Feasibility Study

Procurement of
Fund
Application and
Approval Permit

Acquisition of
materials and
renovation of
SmartPath
Tutorial Center
Hiring of
employees and
orientation
Decorate and
furnish the tutorial
center
Business
Promotion
(i.e., giving of
fliers,
tarpaulins and
social media
advertisement)
Start of Operation
 CHAPTER VIII

CONCLUSION AND RECOMMENDATION

Conclusion

After conducting a comprehensive feasibility study that assessed the

marketing, technical, management, financial, and socio-economic aspects, it is

concluded that the proposed project is feasible and viable.

Marketing Aspect

The feasibility study for the Tutorial Center has revealed a strong demand for

its services in the market. Potential learners and their parents are willing to enroll in

the center, recognizing its value in providing quality education and academic support.

The Tutorial Center differentiates itself through its high-quality teaching methods,

experienced instructors, and a friendly and welcoming atmosphere. These factors

create a positive learning environment where learners can thrive and reach their full

potential. Regarding marketing strategy, the Tutorial Center focuses on building a

strong brand image. This is achieved by actively engaging with learners and parents

through various social media platforms, providing valuable educational content, and

addressing their concerns and queries.

Additionally, the center offers promotions and incentives to attract new

learners and retain existing ones. By implementing these strategies, the Tutorial

Center aims to establish itself as a trusted and reputable institution in the education

sector. It strives to meet the needs of learners and parents, providing them with the

necessary tools and support to succeed academically.

 125

Technical Aspect

The technical evaluation of the proposed Tutorial Center project has shown

that it is technically viable. The necessary technology and resources, such as

educational materials, digital platforms, and learning tools, are readily accessible. The

initiation and implementation of the project can proceed smoothly without any

technical hindrances. This includes setting up physical classrooms and other technical

aspects related to providing a comprehensive and effective tutorial service.

Management Aspect

The SmartPath Tutorial Center possesses a delineated organizational

framework that outlines the roles and duties of each team member. This helps to

promote efficiency, minimize confusion, and ensure that tasks are carried out

effectively. When launching the Tutorial center, careful consideration is given to the

expenses involved, including rent, staffing costs, educational resources, technology,

and marketing. This aids in reducing possible financial risk and optimizing the

center's profitability, fostering sustainable growth and advancement. Customer

satisfaction is a top priority for the Tutorial Center. The manager and staff are

committed to providing exceptional service and delivering high-quality educational

experiences to students. The center emphasizes understanding and meeting students'

needs and preferences, ensuring they receive personalized attention and support

throughout their learning journey. To achieve this, the Tutorial Center invests in

comprehensive training programs for its instructors and staff. This training equips

them with the necessary skills and knowledge to effectively address students' needs,

adapt teaching methods to different learning styles, and create a positive and engaging

learning environment. The tutorial center aims to build a strong reputation and

establish long-lasting relationships with students and their families by prioritizing

 126

customer satisfaction and offering outstanding educational services. This customer-

centric approach contributes to the overall success and growth of the Tutorial center

within the community.

Financial Aspect

SmartPath Tutorial Center's financial aspect showcases its feasibility and

potential profitability. The project's financial situation suggests a positive cash flow, a

favorable return on investment (ROI), and anticipated profitability. The center derives

income from student enrollment, tutoring services, test preparation courses, and

educational workshops. Careful consideration of cost components, such as facility

rental, staff salaries, utilities, and marketing expenses, ensures financial sustainability.

The pricing strategy reflects the value provided and is regularly evaluated for

competitiveness. Detailed financial projections based on market research and student

enrollment give stakeholders confidence in the center's viability. Monitoring and

evaluating ROI enable informed decision-making and strategy adjustments.

SmartPath Tutorial Center emphasizes risk management by maintaining a

contingency fund, implementing financial controls, and regularly reviewing

projections. The center's financial stability and resilience contribute to its potential

success in the educational industry.

Socio-economic Aspect

The feasibility study revealed that the planned project will have a beneficial

socio-economic impact. The project is expected to produce a valuable service for the

community, generate employment opportunities, and contribute to the local economy.

The feasibility study concludes that the project is financially, technically,

managerially, and socio-economically viable. It is also practical from a marketing

 127

standpoint. It is recommended that the proponents move forward with the project's

implementation.

Recommendations

In connection with the feasibility study, which has been done with various

aspects, SmartPath Tutorial Center is a viable business. However, things can change

over time, and competition might get tricky. Here are some recommendations for the

business:

Marketing Aspect

The center's focus on quality education, experienced instructors, and a

conducive learning environment is a compelling selling point. Moreover, their active

engagement on social media platforms and providing valuable educational content

demonstrate a strong commitment to their learners.

Therefore, it is recommended that the SmartPath Tutorial Center organize

community events to raise awareness and position the center as a valuable resource.

Additionally, establishing partnerships with local schools for after-school programs

can broaden its reach and appeal. Implementing a referral program for current learners

and regularly gathering feedback from learners and parents will help them understand

and meet their needs effectively. Expanding services to include test prep and

workshops caters to a broader audience and further solidifies the center's reputation

for quality education. Improving the online presence with a user-friendly website is a

central hub for prospective clients to learn about the center's offerings and instructors.

Ensuring continuous professional development for instructors maintains the center's

high standards. Finally, offering scholarships or discounts for underprivileged

 128

students demonstrates social responsibility and enhances the center's reputation within

the community, ultimately attracting more learners.

In conclusion, the Tutorial Center has a robust marketing strategy in place.

With continuous efforts to maintain high-quality services and active engagement with

its audience, the center will likely succeed and grow in the education sector.

Technical Aspect

The SmartPath Tutorial Center project is technically viable and well-prepared

to proceed with its implementation. However, here are a few recommendations to

ensure a smooth and successful execution:

Based on the positive technical evaluation of the Tutorial Center project, it is

recommended that continuous improvement and innovation be focused on to

maximize the potential of the available technology and resources. This can be

achieved by regularly updating the educational materials and digital platforms to

incorporate the latest advancements in the field of education.

Additionally, investing in training programs for staff members to ensure they

are proficient in utilizing the technology effectively will further enhance the quality of

the tutorial service. It is also important to establish a feedback mechanism to gather

insights from learners and parents regarding the technical aspects of the center. This

feedback can help identify areas for improvement and address any technical

challenges that may arise.

The Tutorial Center can provide its students with a seamless and enriching

learning experience by prioritizing technical excellence and staying up-to-date with

emerging trends. Following these recommendations, the Tutorial Center can

 129

seamlessly implement its technical aspects and provide a comprehensive and effective

tutorial service to its learners.

Management Aspect

The management aspect of the SmartPath Tutorial Center is highly effective

and customer-centric. The delineated organizational framework ensures clear roles

and responsibilities, promoting efficiency and minimizing confusion. Based on the

management aspect described, here are some recommendations to further enhance the

success of the SmartPath Tutorial Center:

Continuous Evaluation and Improvement: Implement regular evaluations of the

organizational framework to ensure it remains efficient and adaptable to changing

needs. Encourage feedback from staff and customers to identify improvement areas

and promptly implement necessary changes.

Enhanced Staff Training: Invest in ongoing training and professional development

programs for staff and instructors to keep them updated with the latest teaching

methodologies and technology trends. This will enable them to deliver even higher-

quality educational experiences to students.

Customer Feedback Mechanism: Establish a structured system for gathering

feedback from students and their families to gauge satisfaction levels and identify

areas for improvement. Actively respond to feedback and promptly address concerns

to maintain high customer satisfaction.

Community Engagement Initiatives: Develop and implement community

engagement initiatives to further strengthen the Tutorial Center's ties within the local

community. This could include organizing educational events, volunteering programs,

or partnerships with local businesses and organizations.

 130

Diversification of Services: Consider expanding the range of educational services the

Tutorial Center offers to cater to a broader audience. This could include specialized

courses, workshops, or tutoring services targeting specific academic needs or skill

development areas.

By maintaining this customer-centric approach and continuously improving its

management practices, the SmartPath Tutorial Center can sustain its success and

contribute to the growth of its community.

Financial Aspect

The SmartPath Tutorial Center is in a strong financial position and has the

potential for profitability. Based on the financial aspect described, here are some

recommendations to further enhance the financial stability and profitability of the

SmartPath Tutorial Center:

Diversification of Revenue Streams: Explore additional revenue sources such as

offering specialized courses, workshops, or online tutoring services. This

diversification can help mitigate risks associated with fluctuations in student

enrollment or market demand.

Cost Optimization Strategies: Continuously review and optimize expenses to ensure

resources are allocated efficiently. Negotiate better deals with suppliers, explore cost-

effective technology solutions, and optimize staffing levels to maximize profitability.

Regular Pricing Reviews: Conduct regular reviews of pricing strategies to ensure

they remain competitive while reflecting the value provided by the SmartPath Tutorial

Center. Consider offering discounts or promotions strategically to attract more

students without compromising profitability.

 131

Investment in Marketing: Allocate resources towards targeted marketing efforts to

attract more students and increase enrollment. Utilize digital marketing channels

effectively, such as social media advertising and search engine optimization, to reach

a wider audience cost-effectively.

Financial Planning and Forecasting: Continue to conduct detailed financial

projections based on market research and enrollment trends. This will provide

valuable insights for strategic decision-making and help anticipate potential financial

challenges or opportunities.

Risk Management: Maintain a contingency fund and implement robust financial

controls to mitigate risks associated with unforeseen expenses or economic

downturns. Regularly review and update risk management strategies to ensure the

SmartPath Tutorial Center's financial stability and resilience.

Investment in Technology: Explore opportunities to leverage technology to improve

operational efficiency and enhance the learning experience. Investing in educational

technology tools and platforms can streamline administrative processes and attract

tech-savvy students.

Financial Transparency: Maintain transparent communication with stakeholders

regarding the SmartPath Tutorial Center's financial performance and projections. This

will build trust and confidence among investors, staff, and students, fostering long-

term relationships and support.

The SmartPath Tutorial Center can further enhance its financial stability,

profitability, and long-term success in the educational industry by implementing these

recommendations.
 132

Socio-economic Aspect

The planned project of the SmartPath Tutorial Center has the potential to make

a positive socio-economic impact on the community. Based on the positive socio-

economic impact indicated by the feasibility study, it is recommended that the

implementation of the Tutorial Center project be proceeded with. However, it is

crucial to ensure that during the implementation phase, close attention is paid to:

Community Engagement: Engage with local community stakeholders to align

services with their needs, fostering strong relationships and support.

Employment Opportunities: Prioritize local hiring and offer training to enhance

workforce skills and contribute to socio-economic development.

Partnerships with Local Businesses: Establish collaborations to support mutual

growth and contribute to the local economy.

Social Responsibility Initiatives: Implement initiatives such as scholarships,

outreach programs, and sustainability efforts to give back to society and enhance the

center's reputation.

Monitoring and Evaluation: Continuously assess the center's socio-economic

impact for informed decision-making and sustained community benefit.

By implementing these recommendations, the planned project can maximize

its positive socio-economic impact, benefit the community, and contribute to its

overall development and well-being.

In conclusion, conducting a feasibility study is crucial to check if a business or

project can work or succeed. To comprehensively understand the proposed project,

the following aspects should be considered: marketing, technical, management,

financial, and socio-economic. The SmartPath tutorial center must invest in effective

marketing strategies to attract students and parents. This may involve running online
 133

advertising initiatives, focusing on pertinent social media channels, and crafting

compelling content highlighting the center's services and advantages. Establishing

partnerships with schools or educational institutions to reach a wider audience would

also be beneficial. From a technical perspective, the SmartPath Tutorial Center

intends to develop a website or mobile app with a user-friendly interface that can

greatly enhance convenience for students and parents. This would allow them to

easily access information about the center, browse available courses, and even enroll

online. A qualified and experienced team of tutors and staff is important in

management. SmartPath Tutorial Center intends to employ individuals proficient in

diverse subjects and teaching methodologies to uphold the standard of education

offered.

Continuous professional development and training can help tutors stay

updated with the latest teaching techniques and methodologies. Financial planning

and analysis are crucial for the long-term sustainability of the tutorial center. A

comprehensive financial evaluation, encompassing estimated revenues and

expenditures, is crucial for recognizing potential risks and formulating contingency

plans. Conducting routine financial reviews involving tracking the income statement

and cash flow will yield valuable insights into the center's financial performance and

inform decision-making. Lastly, the socio-economic aspect emphasizes the

importance of community engagement and social responsibility. The tutorial center

can engage actively in community events, partner with educational organizations, and

endorse initiatives that foster education and social welfare. By demonstrating a

commitment to the community, the center can build a positive reputation and attract

more students.
 134

Conducting a comprehensive feasibility study that covers all these aspects

will greatly reduce the risks of project failure and increase the chances of success for

the tutorial center. It will offer valuable understanding and assist in making well-

informed decisions throughout the planning and implementation process.

 135

References

Alfar, A. (2016). Technical Feasibility. Retrieved from

https://www.slideshare.net/alfar20/ch5-technical-feasibility-study

Barone, R. (2022). Benefits of tutoring & how one-on-one personalized instruction

helps students. Retrieved from https://www.idtech.com/blog/one-on-

one-tutoring-benefits-how-personalized-teaching-helps-students

Cambridge Dictionary. Tutor. Retrieved from

https://dictionary.cambridge.org/us/dictionary/english/tutor#google_vi

gnette

Dockree, T. et al (2019). What is Tutorial. Retrieved from

https://studentsuccess.mcmaster.ca/what-is-a-tutorial/

Lawinsider.com. Tutorial Center. Retrieved from

https://www.lawinsider.com/dictionary/tutoring-centre

MerriamWebster.com. Tutee. Retrieved from https://www.merriam-

webster.com/dictionary/tutee

Myfafsaassistant Team (2019). Advantages and Disadvantages of Tutorial Teaching.

Retrieved from https://www.myfafsaassistant.org/advantages-

disadvantages-tutorial-teaching/

Nerval, M. (2016). The benefits of Tutorial Center. Retrieved from

https://childlink.edu.ph/home/2016/06/23/the-benefits-of-

tutorials/#:~:text=Improved%20self%2Dimage%3A%20Tutorials%20c

an,improvement%20in%20his%20academic%20performance

Vocabulary.com. Tutorial. Retrieved from

https://www.vocabulary.com/dictionary/tutorial#:~:text=A%20tutorial

%20is%20a%20teaching,usually%20one%2Don%2Done.
APPENDICES
 137

ARTICLE OF PARTNERSHIP OF SMARTPATH TUTORIAL CENTER

KNOWN ALL MEN BY THESE PRESENT:

That we, Irish Mae P. Gicole, Ginalyn U. Iligan, Angelica A. Jabagat, Danica

P. Jayme, Roberta c. Romero, Ofelia G. Rusiana, Jeanen H. Tabligan, Jay Ann O.

Tindoc all Filipinos, of legal ages and residents of Negros Island, Philippines, have

agree to amend a general partnership under the terms and conditions here in after set

forth provision.

AND WE HEREBY CERTIFY:

ARTICLE 1: That the name of the partnership shall be SMARTPATH TUTORIAL

CENTER

ARTICLE II: That the principal office of the partnership shall be located at 2nd floor

of RMB Building, J.Y. Perez, Highway Talubangi, Kabankalan, Negros Occidental.

ARTICLE III: That the names, citizenship, and residence of the partnership of the

said partnership are as follow.

Name Residence
Irish Mae P. Gicole Kabankalan City, Negros Occidental
Ginalyn U. Iligan Kabankalan City, Negros Occidental
Angelica A. Jabagat Ilog, Negros Occidental
Danica P. Jayme Kabankalan City, Negros Occidental
Roberta C. Romero Bayawan City, Negros Oriental
Ofelia G. Rusiana Kabankalan City, Negros Occidental
Jeanen H. Tabligan Kabankalan City, Negros Occidental
Jay Ann O. Tindoc Kabankalan City, Negros Occidental
 138

ARTICLE IV: That the terms for which said partnership is formed are as follows:

To provide good quality product and service to the customer

To establish good relationship to the customer

To provide employment to the people

ARTICLE V: That the capital if this partnership shall be Philippine currency

contributed cash by the partners as follows:

Name Amount

Gicole, Irish Mae P. 100,000.00

Iligan, Ginalyn U. 100,000.00

Jabagat, Angelica A. 100,000.00

Jayme, Danica P. 100,000.00

Romero, Roberta C. 100,000.00

Rusiana, Ofelia G. 100,000.00

Tabligan, Jeanen H. 100,000.00

Tindoc, Jay Ann O. 100,000.00

 139

Letters
140
141
142
 143

Evaluations
144
145
146
 147

Questionnaire
and
Results
 148

Survey Questionnaire
 149

Survey Results

After the validity of the questionnaire was established and the number of

participants was determined. To determine the marketability and demand of tutorial

center businesses in Kabankalan City, the proponents conducted a survey

questionnaire with a total of 300 participants. The tables below reflect the results of

the survey.

Table 1.1: Percentage of Respondents Monthly Income

Responses Frequency Percentage

Below Php20,000 94 31.33%

Php20,000 and above 206 68.67%

Total 300 100%

Table 1.1 shows that according to monthly income, the total number of

respondents is 300, of which 31.33% have a monthly income below Php20,000, or

equivalent to 94 respondents, and 68.67% have a monthly income of Php20,000 and

above, or equivalent to 206 respondents.

Table 1.2: Percentage of Respondents Children that are Studying

Responses Frequency Percentage

1 178 59.33%

2 93 31%

3 22 7.33%
 150

4 5 1.67%

5 2 0.67%

6 0 0%

7 0 0%

8 0 0%

9 0 0%

10 0 0%

Total 300 100%

The table shows that according to number of children that are studying in

Elementary and Junior High School, the total number of respondents is 300 and of

which 59.33% of the group has one child that still studying or equivalent to 178

respondents, 31%of the group has 2 children or equivalent to 93 respondents. While

7.33% of the group has 3 children or equivalent to 22 respondents, 1.67% of the group

has 4 children or equivalent to 5 respondents and 0.67% of the group has 5 children or

equivalent to 2 respondents. It implies that most of the respondents have one child

that still studying either in Elementary and Junior High School.

Table 1.3: Percentage of Respondent’s Children in terms of Grade Level

Responses Frequency Percentage

Grade 1 80 17.47%

Grade 2 52 11.35%
 151

Grade 3 45 9.83%

Grade 4 46 10.04%

Grade 5 47 10.26%

Grade 6 57 12.45%

Grade 7 34 7.42%

Grade 8 31 6.77%

Grade 9 28 6.11%

Grade 10 38 8.30%

Total 458 100%

Table 1.3 shows that according to respondents’ children in terms of Grade

level, the total number of respondents children is 458 and of which 17.47% of the

group is Grade 1 level or equivalent to 80 students, 11.35% of the group is Grade 2 or

equivalent to 52 students. While 9.83% of the group is Grade 3 level or equivalent to

45 students, 10.04% of the group is Grade 4 or equivalent to 46 students, 10.36% is

Grade 5 or equivalent to 47 students. And 12.45% of the group is Grade 6 or

equivalent to 57 students, 7.42% is Grade 7 or equivalent to 34 students, 6.77% is

Grade 8 or equivalent to 31 students. While 6.11% of the group is Grade 9 or

equivalent to 28 students, and 8.30% is Grade 10 or equivalent to 38 students. It

implies that most of the respondents’ children are Grade 1 students.

 152

Table 1.4: Percentage of the Respondents Children’s Age

Responses Frequency Percentage

6 years old 47 10.26%

7 years old 57 12.45%

8 years old 38 8.30%

9 years old 57 12.45%

10 years old 47 10.26%

11 years old 24 5.24%

12 years old 55 12.01%

13 years old 36 7.86%

14 years old 28 6.11%

15 years old 31 6.77%

16 years old 30 6.55%

17 years old 8 1.75%

Total 458 100%

The table shows that according to age , the total number of respondent is 300

and of which 10.26% belongs in the age 6 years old or equivalent to 47 respondents,

12.45% or 57 respondents belongs to 7 years old, 8.30% or 38 respondents belongs to

8 years old, 12.45% or 57 respondents belongs to 9 years old, 10.26% or 47

respondents belongs to 10 years old, 5.24% or 24 respondents belongs to 11 years

 153

old,12.01% or 55 respondents belong to 12 years old ,7.86 % or 36 respondents

belongs to 13 years old, 6.11 % or 28 respondents belongs to 14 years old, 6.77% or

31 respondents belongs to 15 years old, 6.55% or 30 respondents belongs to 16 years

old and 1.75% or 8 respondents belongs to 17 years old.

Table 1.5: Percentage of Respondents’ Willingness to allow their Children to

attend Tutoring Sessions

Responses Frequency Percentage

Yes 282 94%

No 18 6%

Total 300 100%

The table shows that out of 300 respondents 94% or 282 respondents said yes

and 6% or 18 respondents said no.

Table 1.6: Percentage of Respondents’ Satisfaction with the Current Academic

Performance of their Children

Responses Frequency Percentage

Yes 235 78.33%

No 65 21.67%

Total 300 100%

 154

The table shows that out of 300 respondents 78.33% or 235 respondents are

satisfied with the current academic performance of their children and 21.67% or 65

respondents are not satisfied.

Table 1.7: Percentage of Respondents who availed of Tutorial Services before

Responses Frequency Percentage

Yes 157 52.33%

No 143 47.67%

Total 300 100%

The table shows that out of 300 respondents, 52.33%, or 157 respondents said

yes and 47.67% or 143 respondents said no.

Table 1.8: Percentage of Respondents Choice of Subjects their Children need

Tutoring in

Responses Frequency Percentage

Science 89 16.86%

English 166 31.44%

Mathematics 182 34.47%

Filipino 62 11.74%

Araling Panlipunan 29 5.49%

Total 528 100%

 155

The table shows that out of 300 respondent’s Mathematics is the highest

choice of subjects that children need to be tutored which is 34.47% or 182

respondent’s, followed by English which is 31.44% or 166 respondent’s, Science is

the third choice of subjects which is 16.86% or 89 respondents. Filipino and Araling

Panlipunan are the subjects with the least need for tutoring, chosen by 11.74% or 62

respondents and 5.49% or 29 respondents.

Table 1.9: Percentage of Respondents preferred Days for Tutorial Sessions

Responses Frequency Percentage

Monday 57 11.80%

Tuesday 38 7.87%

Wednesday 45 9.32%

Thursday 41 8.49%

Friday 62 12.84%

Saturday 240 49.69%

Total 483 100%

The table shows that out of 300 respondents, The day that most respondents

prefer is Saturday, which is 49.69% of the total responses or 240 respondents. The

second most preferred day is Friday, which is 12.84% or 62 respondents. Monday

follows with 11.80% or 57 respondents, then Wednesday which is 9.32% or 45

respondents, Thursday which is 8.49% or 41 respondents , and Tuesday being the

least preferred day which is 7.87% of the responses or 38 respondents.

 156

Table 1.10: Percentage of Respondents preferred Time for Tutorial Sessions

Responses Frequency Percentage

7:00 AM – 8:00 AM 41 12.39%

8:00 AM – 9:00 AM 69 20.85%

9:00 AM – 10:00 AM 56 16.92%

10:00 AM – 11:00 AM 32 9.67%

11:00 AM – 12:00 NN 8 2.42%

12:00 NN – 1:00 PM 5 1.51%

1:00 PM – 2:00 PM 25 7.55%

2:00 PM – 3:00 PM 13 3.93%

3:00 PM – 4:00 PM 49 14.80%

4:00 PM – 5:00 PM 23 6.95%

5:00 PM – 6:00 PM 7 2.11%

6:00 PM – 7:00 PM 3 0.91%

Total 331 100%

The table shows that from 7:00 AM- 8:00 AM during this hour, there were 41

responses, which accounts for 12.39% of the total responses. 8:00 AM–9:00 AM is

the most active hour, with 69 responses, making up 20.85% of the total. 9:00 AM–

10:00 AM in this hour, there were 56 responses, representing 16.92% of the total.

10:00 AM–11:00 AM, there were 32 responses, contributing 9.67% of the total. 11:00
 157

AM–12:00 NN, which has fewer responses than 8, accounting for 2.42% of the total.

12:00 NN–1:00 PM, 5 responses, making up 1.51% of the total. 1:00 PM–2:00 PM;

this hour has 25 responses, which is 7.55% of the total. 2:00 PM–3:00 PM: 13

responses, representing 3.93% of the total 3:00 PM–4:00 PM was a relatively active

hour with 49 responses, contributing 14.80% of the total. 4:00 PM–5:00 PM, 23

responses during this hour, making up 6.95% of the total. 5:00 PM– 6:00 PM, 7

responses, accounting for 2.11% of the total. And 6:00 PM–7:00 PM is the least

active hour, with only 3 responses, which is 0.91% of the total. The majority of

responses occurred in the morning hours, particularly between 8:00 AM to 9:00 AM,

while the late evening hours had the fewest responses, with 6:00 PM to 7:00 PM

being the least active.

Table 1.11: Percentage of Respondents preferred Type of Tutorial Sessions

Responses Frequency Percentage

In-person Tutorial 275 91.67%

Online Tutorial 25 8.33%

Total 300 100%

The table presents data on the preferences of 300 respondents for different

types of tutorials. Approximately 91.67% of the total respondents, or 275 people, said

that they preferred in-person tutorials. The online tutorial has 25 respondents,

approximately 8.33% of the total. This is a significant difference, and it suggests that

there is a strong preference for in-person interaction when it comes to learning.

 158

Table 1.12: Percentage of Respondents preferred Mode of Tutorial Sessions

Responses Frequency Percentage

One-on-one Tutorial 246 82%

Group Session 54 18%

Total 300 100%

According to the data, out of the 300 respondents, 246 or 82% preferred one-

on-one tutorials as a form of tutoring, while 54 or 18% preferred group tutorial

sessions.

Table 1.13: Percentage of Respondents preferred Payment Scheme

Responses Frequency Percentage

Per Hour 146 48.67%

Weekly 59 19.67%

Monthly 95 31.67%

Total 300 100%

The table shows that out of 300 respondents, 146, or 48.67%, prefer their

payment scheme per hour, while 59, or 19.67%, prefer weekly, and 95, or 31.67%,

prefer monthly.
 159

Table 1.14: Percentage of Respondents willing to pay for Tutorial Service

Responses Frequency Percentage

Php150.00/hr - Php180.00/hr 129 43%

Php181.00/hr – Php220.00/hr 17 5.67%

Php221.00/hr – Php280.00/hr 0 0%

Php800.00-Php900.00/weekly 43 14.33%

Php901.00-Php1,000.00/weekly 9 3%

Php1,001.00-Php1,100.00/weekly 7 2.33%

Php1,800.00-Php1,900.00/monthly 70 23.33%

Php1,901.00-Php2,000.00/monthly 10 3.33%

Php2,001.00-Php2,100.00/monthly 15 5%

Total 300 100%

The table shows that in regards to the different willingness to pay for the

tutorial service, the result shows that the majority of the respondents want the

Php150.00/hr–Php180.00/hr. Approximately 48% of respondents responded to the

Php150.00/hr–Php180.00/hr. or equivalent to 129 respondents, 5.6% or 17

respondents responses to Php181.00/hr-Php220.00/hr. and 0% or 0 respondent

response to Php221.00/hr-Php280.00/hr. while 14.33% responses to Php800.00/week-

Php900.00/week or equivalent to 43 respondents, 3% or 9 respondents responses to

Php901.00/week-Php1,000/week, and 2.33% or 7 respondents responses to

Php1,001/week-Php1,100.00/week; lastly, there are 23.33% responses to

 160

Php1,800.00/month-Php1,900.00/month or equivalent to 70 respondents, 3.33% or 10

respondents responses to Php1,901.00/month-Php2,000.00/month, and 3% or 15

respondents responses to Php2,001.00/month-Php2,100.00/month.

Table 1.15: Percentage of Respondents willingness to avail

Transportation Service

Responses Frequency Percentage

Yes 216 72%

No 84 28%

Total 300 100%

The table shows that out of 300 respondents, 72%, or 216 respondents, are

willing to avail themselves of the transportation service, and 28%, or 84 respondents,

are not.
 161

Business Permits and

Forms
 162

PUBLIC LIABILITY INSURANCE

 163

BUREAU OF INTERNAL REVENUE

 164

FIRE PERMIT
 165

MAYOR’S PERMIT
 166

SEC
 167

SOCIAL SECURITY SYSTEM

 168

PAG-IBIG
 169

PHILHEALTH
 170

DTR
 171

Documentation
172
CURRICULUM
VITAE
 175

Curriculum Vitae

Name : Irish Mae P. Gicole

Address : Block 8, Brgy. 1, Kabankalan City,
Negros Occidental
Birth Date : February 21, 2001
Birth Place : Brgy. Katutungan
Wao
Lanao Del Sur
Email : [email protected]
Mother’s Name: Susan P. Gicole
Occupation : Housewife
Father’s Name: Pedro C. Gicole
Occupation : Government
Employee Contact no. :09106428844

EDUCATIONAL ATTAINMENT
INCLUSIVE NAME AND ADDRESS OF
COURSE TAKEN
YEARS SCHOOL

Carlos Hilado Memorial State

University-Binalbagan Bachelor of Science in
2023-2024 Business
Enclaro, Binalbagan, Negros Administration-
Occidental Financial Management

Tapi National High School-

Senior High School
2019-2020 Senior High School
Brgy. Tapi, Kabankalan City,
Negros Occidental

Magballo National High School

2017-2018 Junior High School
Brgy. Magballo, Kabankalan
City, Negros Occidental
 176

Western Wao Pilot Elementary

School
2013-2014 Primary Education
Brgy. Eastern Wao, Lanao Del
Sur

WORK EXPERIENCE
INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION
Asialink Finance Corporation

2024 - present Kabankalan Branch 2/F ARDC On The Job- Trainee

Bldg. Brgy 1, Kabankalan
City, Negros Occidental
SONEDCO Planters’
Association, Inc.
2019-2020 Work Immersion- Trainee
Guanzon St., Brgy. 3, Kabankalan
City, Negros Occidental

STUDENT ORGANIZATION MEMBERSHIP

INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION

2023-2024 Where Business Matter Club Business Manager

2022-2023 Where Business Matter Club Vice President

Youth for Environment in

2014-2017 Representative
School Organization (YES-O)

2015- 2016 English Club President

 177

2012-2013 Supreme Pupil Organization P.I.O

SEMINARS/ TRAININGS ATTENDED

TITLE DATE SPONSORING AGENCY

PNB Financial Literacy Symposium

(March 15,2024) Philippine National Bank

AFP recruitment (March 15, 2024) Arm Forces of the Philippines

Real Estate (Dec. 2, 2022) -Financial

Gold Key Property Consultancy
Analysis and Reporting Seminar

AWARDS / HONORS RECEIVED

Dean’s Lister
Academic Year 2020-recent
Carlos Hilado Memorial State University-Binalbagan Campus
With Honor
School Year2019-2020
Tapi National High School-Senior High School
With Honor
School Year2017-2018
Magballo National High School
With Honor
School Year 2013-2014
Western Wao Pilot Elementary School
 178

CHARACTER REFERENCES
Name : MR. JOSE JOEY E. TIERRA, LPT, MBA
Position : BSBA Chairperson
Organization : CHMSU – Bin
Address : Purok 12, Brgy. Aguisan, Himamaylan, Negros
Occidental
Contact Number : 09687927848

Name : MR. RYAN B. ENEMA, MBA

Position : Instructor 1
Organization : CHMSU-Bin
Address : Enclaro, Binalbagan, Negros Occidental
Contact Number : 09672541754

Name : DR. HANCY C. CUALES, PhD

Position : Faculty/CIMD Coordinator
Organization : CHMSU-Bin
Address : Montilla Street, Pulupandan, Negros
Occidental Contact Number : 09298192264
 179

Curriculum Vitae

Name : Ginalyn U. Iligan

Address : Brgy. Binicuil Kabankalan City,
Negros Occidental
Birth Date : June 20, 2001
Birth place : Ubay, Daan
Banua,
Kabankalan City
Email : [email protected]
Mother’s Name: Gina U. Iligan
Occupation : Housewife
Father’s Name: Peter P. Iligan
Occupation : Foreman
Contact no. : 09203989601

EDUCATIONAL ATTAINMENT
INCLUSIVE NAME AND ADDRESS OF
COURSE TAKEN
YEARS SCHOOL

Carlos Hilado Memorial State

University-Binalbagan Bachelor of Science in
2023-2024 Business
Enclaro, Binalbagan, Negros Administration-
Occidental Financial Management

Kabankalan Catholic College

2019-2020 Senior High School
Brgy. 1, Kabankalan City,
Negros Occidental

Binicuil National High School

2017-2018 Junior High School
Brgy. Binicuil, Kabankalan
City, Negros Occidental
 180

Binicuil Elementary School

2013-2014 Primary Education
Brgy. Binicuil, Kabankalan
City, Negros Occidental

WORK EXPERIENCE
INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION
SONEDCO Planters’
Association, Inc.
2024 - present On The Job- Trainee
Guanzon St., Brgy. 3, Kabankalan
City, Negros Occidental

Negros Occidental Electric

Cooperative
2019-2020 Work Immersion-Trainee
Brgy. Binicuil, Kabankalan
City, Negros Occidental

STUDENT ORGANIZATION MEMBERSHIP

INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION

2020-2024 Where Business Matter Club Member

2016-2017 A.P Club Member

2015- 2016 Mapeh Club Business Manager

2014-2015 Math Club Member

 181

SEMINARS/ TRAININGS ATTENDED

TITLE DATE SPONSORING AGENCY

PNB Financial Literacy Symposium

(March 15,2024) Philippine National Bank

AFP recruitment (March 15, 2024) Arm Forces of the Philippines

Real Estate (Dec. 2, 2022) -Financial

Gold Key Property Consultancy
Analysis and Reporting Seminar

AWARDS / HONORS RECEIVED

Dean’s Lister
Academic Year 2020- 2022
Carlos Hilado Memorial State University-Binalbagan Campus
With Honor
School Year2019-2020
Kabankalan Catholic College
With Honor
School Year2017-2018
Binicuil National High School
With Honor
School Year 2013-2014
Binicuil Elementary School

CHARACTER REFERENCES
Name : MR. JOSE JOEY E. TIERRA, LPT, MBA
Position : BSBA Chairperson
Organization : CHMSU – Bin
Address : Purok 12, Brgy. Aguisan, Himamaylan, Negros
Occidental
Contact Number : 09687927848
 182

Name : MR. RYAN B. ENEMA, MBA

Position : Instructor 1
Organization : CHMSU-Bin
Address : Enclaro, Binalbagan, Negros Occidental
Contact Number : 09672541754

Name : DR. HANCY C. CUALES, PhD

Position : Faculty/CIMD Coordinator
Organization : CHMSU-Bin
Address : Montilla Street, Pulupandan, Negros
Occidental Contact Number : 09298192264
 183

Curriculum Vitae

Name : ANGELICA A. JABAGAT

Address : Brgy.Canlamay Ilog,
Negros Occidental
Birth Date : December 21, 2000
Birth Place : Brgy. Canlamay,
Ilog
Negros Occidental
Email : [email protected]
Mother’s Name: Jocelyn A. Jabagat
Occupation : Barangay Health
Worker Father’s Name: (Deceased)
Occupation :
Contact no. : 0948-145- 0215

EDUCATIONAL ATTAINMENT
INCLUSIVE NAME AND ADDRESS OF
COURSE TAKEN
YEARS SCHOOL

Carlos Hilado Memorial State

University-Binalbagan Bachelor of Science in
2023-2024 Business
Enclaro, Binalbagan, Negros Administration-
Occidental Financial Management

Tabu National High School-

Canlamay Ext’n
2018-2019 Senior High School
Brgy. Canlamay, Ilog, Negros
Occidental

Tabu National High

School- Canlamay Ext’n
2016-2017 Junior High School
Brgy. Canlamay, Ilog, Negros
Occidental
 184

Canlamay Elementary School

2012-2013 Primary Education
Brgy. Canlamay, Ilog, Negros
Occidental

WORK EXPERIENCE
INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION
SONEDCO Planters’
Association, Inc.
2024 - present On The Job- Trainee
Guanzon St., Brgy. 3, Kabankalan
City, Negros Occidental

Negros Occidental Electric

Cooperative
2018-2019 Work Immersion-Trainee
Brgy. Binicuil, Kabankalan
City, Negros Occidental

STUDENT ORGANIZATION MEMBERSHIP

INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION

2020-2024 Where Business Matter Club Assistant Secretary

2017-2018 Supreme Student Government Vice President

2016-2017 Supreme Student Government Secretary

2012-2013 Girl Scout of the Philippines Patrol Leader

2011-2012 Supreme Pupil Government Treasurer

 185

2011-2012 Girl Scout of the Philippines Assistant Patrol Leader

2010-2011 Girl Scout of the Philippines Member

SEMINARS/ TRAININGS ATTENDED

TITLE DATE SPONSORING AGENCY

PNB Financial Literacy Symposium

(March 15,2024) Philippine National Bank

AFP recruitment (March 15, 2024) Arm Forces of the Philippines

Real Estate (Dec. 2, 2022) -Financial

Gold Key Property Consultancy
Analysis and Reporting Seminar

Orientation on Mental Awareness and

Role of youth in Nation Building DSWD Seminar
(Sept. 2, 2022)

Youth for Peace (December 16, 2019) 15IB Molave Warriors

Youth Leadership Summit in

Gaba-an Youth Lead
Municipality of Ilog (April 2018)

AWARDS / HONORS RECEIVED

Dean’s Lister
Academic Year 2020-recent
Carlos Hilado Memorial State University-Binalbagan Campus
With Honor
School Year 2018-2019
Tabu National High School- Canlamay Ext’n
With Honor
 186

School Year 2016-2017

Tabu National High School- Canlamay Ext’n
2nd honourable
School Year 2012-2013
Canlamay Elementary School

CHARACTER REFERENCES
Name : NEGIE A. PORTERA
Position : Senior High School Teacher
Organization : Tabu National High School- Canlamay Ext’n
Address : Prk. Russian Bush, Brgy. Canlamay, Ilog,
Negros Occidental
Contact Number : 09811374040

Name : ROMMEL J. CIOKON

Position : Brgy. Captain
Organization : Barangay
Official
Address : Prk. Orchids, Brgy. Canlamay, Ilog, Negros
Occidental Contact Number : 09213010440

Name : LIEZEL M. VILLASIS

Position : Elementary Teacher
Organization : Canlamay Elementary School
Address : Prk. Santan, Brgy. Canlamay, Ilog, Negros
Occidental Contact Number : 09517684226
 187

Curriculum Vitae

Name : Danica P. Jayme

Address : Brgy. Tapi, Kabankalan City,
Negros Occidental
Birth Date : August 1, 2001
Birth Place : Brgy. Tapi, Kabankalan City,
Negros Occidental
Email : [email protected]
Mother’s Name: Nona P. Jayme
Occupation : Housekeeper
Father’s Name: Eddie L.
Jayme Occupation :
Farmer
Contact no. : 09770297137

EDUCATIONAL ATTAINMENT
INCLUSIVE NAME AND ADDRESS OF
COURSE TAKEN
YEARS SCHOOL

Carlos Hilado Memorial State

University-Binalbagan Bachelor of Science in
2023-2024 Business
Enclaro, Binalbagan, Negros Administration-
Occidental Financial Management

Tapi Senior High School

2019-2020 Brgy. Tapi, Kabankalan City, Senior High School
Negros Occidental

Tapi National High School

2017-2018 Brgy. Tapi, Kabankalan City, Junior High School
Negros Occidental
 188

Dacongcogon Elementary School

2013-2014 Primary Education
Brgy. Tapi, Kabankalan City,
Negros Occidental

WORK EXPERIENCE
INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION
KUSUG-PA
2024 - present Repullo St., Brgy. 2, Kabankalan On The Job- Trainee
City, Negros Occidental

BANKWAYS INC. (A Rural

Bank)
2019-2020 Work Immersion- Trainee
Brgy. 5, Kabankalan City,
Negros Occidental

STUDENT ORGANIZATION MEMBERSHIP

INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION

2020-2024 Where Business Matter Club Member

2017-2018 Girl Scout of the Philippines Seniors Leader

Mapeh Club P.I.O

2016-2017
English Club Auditor

Youth for Environment in

2015-2016 Representative
Schools Organization (YES-O)
 189

Athletic Club Business Manager

2012-2013

Girl Scout of the Philippines P.I.O

SEMINARS/ TRAININGS ATTENDED

TITLE DATE SPONSORING AGENCY

Real Estate (Dec. 2, 2022) -Financial

Gold Key Property Consultancy
Analysis and Reporting Seminar

PNB Financial Literacy Symposium

(March 15,2024) Philippine National Bank

AFP recruitment (March 15, 2024) Arm Forces of the Philippines

AWARDS / HONORS RECEIVED

Dean’s Lister
Academic Year 2020-recent
Carlos Hilado Memorial State University-Binalbagan Campus
With Honor
School Year 2019-2020
NCIII Bookkeeping Holder
Tapi National High School- Senior High School
With Honor
School Year 2017-2018
Tapi National High School
With Honor
School Year 2013-2014
Dacongcogon Elementary School
 190

CHARACTER REFERENCES
Name : MR. JOSE JOEY E. TIERRA, LPT, MBA
Position : BSBA Chairperson
Organization : CHMSU – Bin
Address : Purok 12, Brgy. Aguisan, Himamaylan, Negros
Occidental
Contact Number : 09687927848
Name : MR. RYAN B. ENEMA, MBA
Position : Instructor 1
Organization : CHMSU-Bin
Address : Enclaro, Binalbagan, Negros Occidental
Contact Number : 09672541754

Name : DR. HANCY C. CUALES, PhD

Position : Faculty/CIMD Coordinator
Organization : CHMSU-Bin
Address : Montilla Street, Pulupandan, Negros
Occidental Contact Number : 09298192264
 191

Curriculum Vitae

Name : Roberta C. Romero

Address : Brgy, Mandu-ao, Bayawan City,
Negros Oriental
Birth Date : March 16, 2002
Birth Place : Brrgy, Mandu-ao, Bayawan City,
Negros Oriental
Email : [email protected]
Mother’s Name: Roquita C. Romero
Occupation : Housewife/ Farmer
Father’s Name: Roberto D. Romero
[Deceased] Occupation : Farmer
Contact no. : 09512256883

EDUCATIONAL ATTAINMENT
INCLUSIVE NAME AND ADDRESS OF
COURSE TAKEN
YEARS SCHOOL

Carlos Hilado Memorial State

University-Binalbagan Bachelor of Science in
2023-2024 Business
Enclaro, Binalbagan, Negros Administration-
Occidental Financial Management

Bantayan National High School –

Senior High School
2019-2020 Senior High School
Brgy. Bantayan, Kabankalan City,
Negros Occidental

Mandu-aw National High School

2017-2018 Brgy. Mandu-ao, Bayawan City, Junior High School
Negros Oriental
 192

Mandu-aw Elementary School

2013-2014 Primary Education
Brgy. Mandu-ao, Bayawan City,
Negros Oriental

WORK EXPERIENCE
INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION
SONEDCO Planters’
Association, Inc.
2024 - present On The Job- Trainee
Guanzon St., Brgy. 3, Kabankalan
City, Negros Occidental

Philippine Health
Insurance Corporation-
2019-2020 Kabankalan Work Immersion-Trainee

Brgy. Talubangi, Kabankalan

City, Negros Occidental

STUDENT ORGANIZATION MEMBERSHIP

INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION

2020-2024 Where Business Matter Club Member

Supreme Student Government Chairperson

2019-2020

Math Club President

2018-2019 Math Club Vice President

2017-2018 Supreme Student Government Representative

 193

2012-2013 Science Club Secretary

SEMINARS/ TRAININGS ATTENDED

TITLE DATE SPONSORING AGENCY

PNB Financial Literacy Symposium

(March 15,2024) Philippine National Bank

AFP recruitment (March 15, 2024) Arm Forces of the Philippines

Real Estate (Dec. 2, 2022) -Financial

Gold Key Property Consultancy
Analysis and Reporting Seminar

ABM Manager’s Summit 2019:

Translaguaging Management
Himamaylan National High School
principles into performance
(September 30, 2019)

AWARDS / HONORS RECEIVED

Dean’s Lister
Academic Year 2020-recent
Carlos Hilado Memorial State University-Binalbagan Campus
With Honor
School Year 2019-2020
BantayanNational High School- Senior High School
With Honor
School Year 2017-2018
Bantayan National High School
1st Honorable
School Year 2013-2014
Mandu-aw Elementary
School
 194

CHARACTER REFERENCES
Name : MR. JOSE JOEY E. TIERRA, LPT, MBA
Position : BSBA Chairperson
Organization : CHMSU – Bin
Address : Purok 12, Brgy. Aguisan, Himamaylan, Negros
Occidental
Contact Number : 09687927848

Name : MR. RYAN B. ENEMA, MBA

Position : Instructor 1
Organization : CHMSU-Bin
Address : Enclaro, Binalbagan, Negros Occidental
Contact Number : 09672541754

Name : DR. HANCY C. CUALES, PhD

Position : Faculty/CIMD Coordinator
Organization : CHMSU-Bin
Address : Montilla Street, Pulupandan, Negros
Occidental Contact Number : 09298192264
 195

Curriculum Vitae

Name : Ofelia G. Rusiana

Address : Brgy. Magballo, Kabankalan City,
Negros Occidental
Birth Date : April 18, 2001
Birth Place : Brgy. Magballo, Kabankalan City,
Negros Occidental
Email : [email protected]
Mother’s Name: Maria G. Rusiana
Occupation : Farmer and Housekeeper
Father’s Name: Felicisimp A. Rusiana
Occupation : Farmer
Contact no. : 09515661339

EDUCATIONAL ATTAINMENT
INCLUSIVE NAME AND ADDRESS OF
COURSE TAKEN
YEARS SCHOOL

Carlos Hilado Memorial State

University-Binalbagan Bachelor of Science in
2023-2024 Business
Enclaro, Binalbagan, Negros Administration-
Occidental Financial Management

Tapi Senior High School

2019-2020 Senior High School
Brgy. Tapi, Kabankalan City,
Negros Occidental

Magballo National High School

2017-2018 Brgy. Magballo, Bayawan City, Junior High School
Negros Occidental
 196

Magabllo Elementary School

2013-2014 Primary Education
Brgy. Magballo, Bayawan City,
Negros Occidental

WORK EXPERIENCE
INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION
KUSUG-PA
2024 - present Repullo St., Brgy. 2, Kabankalan On The Job- Trainee
City, Negros Occidental

Producers Savings Bank

Corporation
2019-2020 Work Immersion-Trainee
Brgy. 1, Kabankalan City,
Negros Occidental

STUDENT ORGANIZATION MEMBERSHIP

INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION

2020-2024 Where Business Matter Club Member

2017-2018 Supreme Student Government Vice President

Supreme Student Government P.I.O

2016-2017
Youth for Environment in
Auditor
Schools Organization(YES-O)

Youth for Environment in

2014-2016 Representative
Schools Organization(YES-O)
 197

2012-2013 Science Club Secretary

SEMINARS/ TRAININGS ATTENDED

TITLE DATE SPONSORING AGENCY

PNB Financial Literacy Symposium

(March 15,2024) Philippine National Bank

AFP recruitment (March 15, 2024) Arm Forces of the Philippines

Real Estate (Dec. 2, 2022) -Financial

Gold Key Property Consultancy
Analysis and Reporting Seminar

AWARDS / HONORS RECEIVED

Dean’s Lister
Academic Year 2020-recent
Carlos Hilado Memorial State University-Binalbagan Campus
With Honor
School Year 2019-2020
NCIII Bookkeeping Holder
Tapi National High School- Senior High School
With Honor
Magballo National High School
School Year 2017-2018
 198

CHARACTER REFERENCES
Name : MR. JOSE JOEY E. TIERRA, LPT, MBA
Position : BSBA Chairperson
Organization : CHMSU – Bin
Address : Purok 12, Brgy. Aguisan, Himamaylan, Negros
Occidental
Contact Number : 09687927848

Name : MR. RYAN B. ENEMA, MBA

Position : Instructor 1
Organization : CHMSU-Bin
Address : Enclaro, Binalbagan, Negros Occidental
Contact Number : 09672541754

Name : DR. HANCY C. CUALES, PhD

Position : Faculty/CIMD Coordinator
Organization : CHMSU-Bin
Address : Montilla Street, Pulupandan, Negros
Occidental Contact Number : 09298192264
 199

Curriculum Vitae

Name : Jeanen H. Tabligan

Address : Brgy. Binicuil, Kabankalan City,
Negros Occidental
Birth Date : January 15, 2002
Birth Place : Brgy. 1, Kabankalan City,
Negros Occidental
Email : [email protected]
Mother’s Name: Teresa H. Tabligan
Occupation : Housewife
Father’s Name: Raymundo P.
Tabligan Occupation : Laborer
Contact no. : 09455277654

EDUCATIONAL ATTAINMENT
INCLUSIVE NAME AND ADDRESS OF
COURSE TAKEN
YEARS SCHOOL

Carlos Hilado Memorial State

University-Binalbagan Bachelor of Science in
2023-2024 Business
Enclaro, Binalbagan, Negros Administration-
Occidental Financial Management

Kabankalan Catholic College

2019-2020 Senior High School
Brgy. 1, Kabankalan City, Negros
Occidental

Talubangi National High School

2017-2018 Brgy. Talubangi, Kabankalan Junior High School
City, Negros Occidental
 200

Talubangi Elementary School

2013-2014 Primary Education
Brgy. Talubangi, Kabankalan
City, Negros Occidental

WORK EXPERIENCE
INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION
SONEDCO Planters’
Association, Inc.
2024 - present On The Job- Trainee
Guanzon St., Brgy. 3, Kabankalan
City, Negros Occidental

Negros Occidental Electric

Cooperative
2019-2020 Work Immersion-Trainee
Brgy. Binicuil, Kabankalan
City, Negros Occidental

STUDENT ORGANIZATION MEMBERSHIP

INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION

2020-2024 Where Business Matter Club Member

2018-2020 Math Club Member

Youth for Environment in

Schools Organization(YES-O)
2014-2018 Member

Science Club
 201

Youth for Environment in

2014-2015 Member
Schools Organization(YES-O)

SEMINARS/ TRAININGS ATTENDED

TITLE DATE SPONSORING AGENCY

PNB Financial Literacy Symposium

(March 15,2024) Philippine National Bank

AFP recruitment (March 15, 2024) Arm Forces of the Philippines

Real Estate (Dec. 2, 2022) -Financial

Gold Key Property Consultancy
Analysis and Reporting Seminar
Work Shop Seminar (2018-2019) Kabankalan Catholic College

AWARDS / HONORS RECEIVED

Dean’s Lister
Academic Year 2020-recent
Carlos Hilado Memorial State University-Binalbagan Campus
With Honor
School Year 2018-2020
Kabankalan Catholic College

CHARACTER REFERENCES
Name : MR. JOSE JOEY E. TIERRA, LPT, MBA
Position : BSBA Chairperson
Organization : CHMSU – Bin
Address : Purok 12, Brgy. Aguisan, Himamaylan, Negros
Occidental
Contact Number : 09687927848
 202

Name : MR. RYAN B. ENEMA, MBA

Position : Instructor 1
Organization : CHMSU-Bin
Address : Enclaro, Binalbagan, Negros Occidental
Contact Number : 09672541754

Name : DR. HANCY C. CUALES, PhD

Position : Faculty/CIMD Coordinator
Organization : CHMSU-Bin
Address : Montilla Street, Pulupandan, Negros
Occidental Contact Number : 09298192264
 203

Curriculum Vitae

Name : Jay Ann O. Tindoc

Address : Brgy. Binicuil, Kabankalan City,
Negros Occidental
Birth Date : January 14, 2001
Birth Place : Binicuil, Kabankalan City,
Negros Occidental
Email : [email protected]
Mother’s Name: Nilda O. Tindoc
Occupation : Housewife
Father’s Name: Roberto P. Tindoc
Occupation : Construction
Worker Contact no. :09508752941

EDUCATIONAL ATTAINMENT
INCLUSIVE NAME AND ADDRESS OF
COURSE TAKEN
YEARS SCHOOL

Carlos Hilado Memorial State

University-Binalbagan Bachelor of Science in
2023-2024 Business
Enclaro, Binalbagan, Negros Administration-
Occidental Financial Management

San Ramon Catholic School Inc.

2019-2020 Senior High School
Brgy. Su-ay, Himamaylan City,
Negros Occidental
San Ramon Catholic School Inc.

2017-2018 Brgy. Su-ay, Himamaylan City, Junior High School

Negros Occidental
 204

Jose G. Peralta Memorial School

2013-2014 Primary Education
Brgy. Binicuil, Kabankalan City,
Negros Occidental

WORK EXPERIENCE
INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION
Asialink Finance Corporation

2024 - present Kabankalan Branch 2/F ARDC On The Job- Trainee

Bldg. Brgy 1, Kabankalan
City, Negros Occidental

STUDENT ORGANIZATION MEMBERSHIP

INCLUSIVE NAME AND ADDRESS OF
POSITION HELD
DATES ORGANIZATION

2020-2024 Where Business Matter Club Member

2013-2014 Pupil Liberal Party Secretary

Youth for Environment in

2011-2014 Representative
Schools Organization(YES-O)

SEMINARS/ TRAININGS ATTENDED

TITLE DATE SPONSORING AGENCY

PNB Financial Literacy Symposium

(March 15,2024) Philippine National Bank

AFP recruitment (March 15, 2024) Arm Forces of the Philippines

 205

Real Estate (Dec. 2, 2022) -Financial

Gold Key Property Consultancy
Analysis and Reporting Seminar

Parish Pastoral Council for

Parish Pastoral Council for
Responsible Voting Seminar (2021-
Responsible Voting
2022)
School Disaster Risk Reduction
School Disaster Risk Reduction
Management Office Training and
Management Office
Seminar (2019-2020)

AWARDS / HONORS RECEIVED

Dean’s Lister
Academic Year 2020-recent
Carlos Hilado Memorial State University-Binalbagan Campus
With High Honor
School Year 2019-2020
San Ramon Catholic School Inc.
With Honor
School Year 2017-2018
San Ramon Catholic School Inc.

CHARACTER REFERENCES
Name : MR. JOSE JOEY E. TIERRA, LPT, MBA
Position : BSBA Chairperson
Organization : CHMSU – Bin
Address : Purok 12, Brgy. Aguisan, Himamaylan, Negros
Occidental
Contact Number : 09687927848
 206

Name : MR. RYAN B. ENEMA, MBA

Position : Instructor 1
Organization : CHMSU-Bin
Address : Enclaro, Binalbagan, Negros Occidental
Contact Number : 09672541754

Name : DR. HANCY C. CUALES, PhD

Position : Faculty/CIMD Coordinator
Organization : CHMSU-Bin
Address : Montilla Street, Pulupandan, Negros
Occidental Contact Number : 09298192264