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P O L Y T E C H N I C U N I V E R S I T Y O F T H E P H I L I P P I N E S

CHAPTER 1

THE BUSINESS AND ITS BACKGROUND

Introduction

Proper school supplies play a large part in educational success.

Teachers do deserve a lot credit but those teachers would likely struggle without

the proper supplies that aid them in their efforts. Having the right school

materials helps children to learn in multiple ways. Teaching, reading and writing

would be nearly impossible without school supplies because students would

have no way to practice their skills. Knowledge can transfer by simply talking,

but the development of skills requires practice. Having books, papers and

pencils gives children a way to take what they have learn and apply it to the

actually activity. Different students have different learning styles, so it is

important to teach student in many ways as possible.

School supplies are items that students need to complete their

assignments and to help them capitalize on the educational process. As

students move along the educational path, the types of school supplies they

need often change. There are some, however, that may be necessary from the

primary years through University; these include paper, books, and writing

utensils.

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Sometimes getting students out of the classroom for an opportunity to

learn in a real-world environment can be one of the biggest challenges. One of

the most compelling reasons to start a school supplies is the ability to bring that

real-world environment right into the hallway of your school.

The school store can help schools introduce their students to valuable

business skills, all in a fun, comprehensible, and active learning environment.

Students, particularly young ones, learn best by applying what they have

learned in the classroom to real-world problems, then reinforcing it through

repetition.

One of the best aspects of the school store is that they are infinitely

flexible, offering an environment where early-elementary students can practice

basic math and money skills, while high school students can learn and apply

concepts like advertising and marketing or supply-and-demand economics.

School materials have gone through many improvements; continuing to

be fundamental for education. A school supply store allows educators, school

administrators, and sometimes the public to purchase various items or products.

Background of the Study

Cabcaben is an old barangay and once served as town center for all

upper barangay of Mariveles. It classified as agricultural and residential area on

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the latest Comprehensive Land Use Plan. It bounded in the east by Townsite,

and Lucanin, and Manila bay, at the north by Alion, at the west and south by Mt.

View and Alas Asin. According to CBMS 2010 survey, it has an annual income

of P1, 775,077.92 with an IRA share of P1, 669,904.30.

Thus in 2010, CBMS statistical survey the residents of Cabcaben

major occupation and sources of income are divided into ten categories:

Government official/executives has a total of 24, Professionals total of 112,

technical and associate professional with a total of 26, clerical jobs has a total

of 33, total of 304 which sources of income came from service/shop/market

service, agricultural workers is 280, 345 trade workers, 119 factory workers, 151

laborers and unskilled workers, and other occupation has a total of 93.

According to SLGR the student population of Cabcaben as of 2010 has

7,174 from pre-school to College both public and private school.

Based on the research and survey we conducted, we have proven that there is

a scarcity of school materials supplied by the present school supply

establishments.

Business Review

Foreign

School Specialty established in Greenville, Wisconsin Canada. Currently

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they open a new branch in Admonstone, Canada,offers more than 80,000

products essentially anything other than textbooks, serving the pre-kindergarten

through high school market through catalogs. Product offering splits between

general school supply and specialty products. Offering including art supplies,

instructional materials, coloring books, academic calendars, audiovisual

equipment, physical education equipment, and indoor and outdoor equipment.

And because selling school material is seasonal business they attempt to

produce t-shirt with school logos.

The business changed hands in 1968 and the new owners changed.

Unfortunately, the noncore businesses all lost money, so that by 1988 the

business losing a million dollars a year and its debts exceeded assets. In

essence, School Specialty was bankrupt, although it did not yet need protection

from creditors. It was at this point that the man instrumental in the growth of

school specialty entered the picture.

School supplies play a large part in the educational study of the

students, they dedicated to create innovative educational materials that spark

young imaginations, instill a sense of wonder and foster a lifelong love of

learning. With materials for infants & toddlers through the 6th grade, help

children reach developmental milestones and achieve educational goals while

still having fun.

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They know that each child is unique, and they strive to develop

materials that appeal to children of all interests, backgrounds and abilities. And,

of course, all of the products they carry must meet stringent quality and safety

standards, so they are strong enough for daily use in the classroom and safe

enough for use by babies and children.

LocalNational Books Store is one of the biggest school and office supplies

in the Philippines; it began in 1963 as the shop, offering greeting cards and

other paper product exclusively distributed by sterling papers. Two decades

later, the National book has grown to over 50 branches nationwide and has

expanded its merchandise to include complete lines of school and office

supplies, gift and novelty items, computer supplies and reading materials, living

up to its current positioning as Your affordable school and office supplies

store.

Over sixty-five years of focused energy has brought National Book

Store to where it is now; the pinnacles of the bookstore industry in the

Philippines. The National Book Store family takes pride in the role as an

institution that supports education and enhances live by providing educational

professional and social communication products.

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The flagship brand, national bookstore, is more than your average

school and office supplies shop. On top of basic finds, it offers customers an

expanded collection focused on creative and personality-based merchandise,

making it the countrys leading school and office supplies shops.

National bookstore has reputation that stood strongly on reliability

among clients. By providing good and efficient service, many customers have

become longtime partners. Having inventoried and delivery under management

direct control, the company maximizes its client benefits in product availability

and prompt delivery service. These are what build the clients long-standing

confidence in their company.

Statement of the Problem

To determine and analyze the profitability of opening a PENNA

School and Office supplies in terms of:

1. Marketing Plan

2. Technical Plan

3. Financial Plan

Specific, the following problem shall be sought.

1. How do the following factor affect the marketing plan of the proposed

business in term of:

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1.1 Marketing Description

1.2 Demand and Supply Analysis

1.3 Competitive Position

1.4 Proposed Marketing program

1.5 Projected Sale

2. What are those factors that affect the technical plan in terms of:

2.1 Business Logo

2.2 Product Specification

2.3 Product Process

2.4 Plant Size and Production Schedule

2.5 Machine and Equipment

2.6 Plant Location

2.7 Plant Layout

2.8 Building and Facilities

2.9 Raw Materials

2.10 Utilities

2.11 Production cost

3. How do the following factors determine the amount of money required in

the rationalization of the proposed of the proposed business in terms of:

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2.12 Total Project Cost

2.13 Initial Capital Requirements

2.14 Pre-operating cash flows

Financial projections for the three years to include balance sheet and

income statements.

Economic Significance of the Problem

The establishment of a proposed school supplies in Cabcaben will

create employment opportunities to the residents of the area and will help in

supporting the government projects through the taxes and ventures pay.

The proposed business aims to satisfy the customers need through

supplying good quality products with reasonable price. The customer

satisfaction is the business contribution in helping government attains its aim of

high standard of living. Aside by the tax contribution, the store can sponsors

some activities like school foundation, provide free school materials for public

pre-school and childrens like Aeta once a year.

Furthermore, the study will provide important information to the following:

Students: Help them develop their skills and increase knowledge. It

also allows students to express what they have learned and capitalized on the

educational process.

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Investors: To have a reference in making assessment whether to

invest or not in this line of production.

Teachers: Help them improve the potential and knowledge of their

students with the use of school supply. Government: To alternates between

philosophies of regulation and deregulation of its market economy.

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CHAPTER 2

MARKETING PLAN

The preparation of a marketing plan is vital for monitoring and tracking

of the companys marketing strategies for a certain product or service. The

marketing plan is used as a tool by management or the owner to check whether

the strategies that have been put into record are being implemented. It will also

be a tool to determine or measure the performance of that certain product or

service and also be a guide for management to revise the marketing strategy.

The most important consideration in this project is whether there is an

ample demand for the production or services to be provided. All people involved

in any kind of business seek to ensure their long term profitability by identifying

and satisfying customers needs and wants and have adopted the marketing

concept.

This chapter represents and examines the demand for the school and

office supplies, retailer service in Cabcaben, Mariveles, Bataan and the potential

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market for the service that would allow establishing this business. It includes

the overall idea or structure of the business and marketing in how a product is

move through a channel to reach its target market. Marketing concentrate

primarily on

buyers are customers. It is important to determine their needs and desires to

develop strategies that are designed and to enhance satisfaction with availed

service.

Market Description

Market description is one of the important aspects of the business. It

represents the situation of the current market, describing the existing

competitors and their marketing practices, desirability of the location. The

location also is accessible to all target customers where in many students pass

by, considering its located near the school.

We proposed to build a school and office supplies store near in primary

and secondary schools in Cabcaben because there is a scarcity and high demand.

We will make our location visible to customers especially the students for their

safety and accessible transportation. Our primary buyers are the students,

teachers, clerks, and other businesses like computer shops.

Marketing Analysis

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Market analysis may take two distinct forms. First, it is a method used

by investors to look at the market and try to determine whether it is going up or

down, in order to make investment decisions. In the second, it is a field used by

marketers to analyze the target market of their clients and determine the best

courses of action to take to improve sales and profitability.

Market analysis may also look at the share a company owns of a

particular market; with the aim of determining how to acquire a larger share.

This type of market analysis, known as market share analysis, is geared more

towards entrenched product lines. The goal of market share analysis is not to

determine whether a customer would purchase a product, but rather to examine

customer loyalty levels, brand perception, and the overall competitive edge, and

to come up with a strategy to draw market share away from competitors and

increase one's own share.

Demand Analysis

Demand Analysis used to gain and develop the necessary intelligence

and knowledge to make the best procurement decisions in the workplace.

Successful supply analysis establishes a competitive advantage in the

market place by reducing supply costs and risks. Supply analysis increases an

organization's market intelligence by gathering and analyzing information about

supply options to support accurate and fact-based procurement decision making.
http://www.wisegeek.com/what-is-a-target-market.htmhttp://www.wisegeek.com/what-is-profitability.htmhttp://www.wisegeek.com/how-do-i-maintain-customer-loyalty.htmhttp://www.wisegeek.com/what-is-profitability.htmhttp://www.wisegeek.com/how-do-i-maintain-customer-loyalty.htmhttp://www.wisegeek.com/what-is-a-target-market.htm

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Supply analysis considers all aspects of the decision, not just cost and quality,

and is a dynamic, ever-changing process that requires constant managerial

efforts and revisions.

TABLE 1

Historical Demand

PRODUCTSYEAR

2007 2008 2009 2010 2011

Note book 243,360 254,205 248,535 245,565 253,350

Pencil 96,764 101,116 98,872 97,648 100,776

Ballpen 614,880 642,240 627,984 620,352 640,080

Stapler 89,670 93,660 91,560 90,475 93,345

GraphingPaper

68,328 71,352 69,768 68,928 71,112

IllustrationBoard

47,838 49,938 48,846 48,258 49,770

Manila Paper1,229,688 1,284,336 1,255,824 1,240,704 1,280,016

Folder 532,865 556,546 544,190 537,638 554,474

Bond Paper 32,498 33,888 33,138 32,736 33,774

Index Card 10,247 10,703 10,465 10,339 10,667

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Cartolina 239,106 249,732 244,188 241,248 248,892

Art Paper 13,663 14,270 13,954 13,786 14,222

I.D Lace 973,503 1,016,766 994,194 982,224 1,013,346

Paper 1,297,920 1,355,520 1,325,520 1,309,440 1,350,960

EnvelopBrown

34,120 35,640 34,880 34,440 35,520

Paste 51,180 53,460 52,320 51,660 53,280

Tape 768,420 802,620 784,800 775,440 799,920

Compass 59,780 62,370 61,040 60,270 62,160

Puncher 56,950 59,450 58,100 57,400 59,250

Crayons 96,764 101,116 98,872 97,648 100,776

Ruler 29,883 31,227 30,534 30,156 31,122

Eraser 20,496 21,408 20,928 20,688 21,336

PlasticCover

42,705 44,595 43,605 43,080 44,445

Gift Wrapper 136,608 142,752 139,584 139,856 142,272

Oslo 44,400 46,368 45,348 44,796 46,212

Scissors 426,900 445,800 435,900 430,800 444,300

Glue Stick 34,140 35,640 34,860 34,440 35,520

Markers 17,070 17,820 17,430 17,220 17,760

Sharpener 68,280 71,348 69,720 68,880 71,100

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Cases 51,180 53,460 52,320 51,660 53,280

Paper Clip 27,312 28,536 27,888 27,552 28,440

Fastener 68,304 71,352 69,768 68,928 71,112

Calculator 51,210 53,490 52,320 51,690 53,310

Glue 341,520 356,640 348,720 344,640 355,440

Oil Pastel 59,710 62,370 61,040 60,270 62,160

Table 1: It shows the demand of products based on customers need.

TABLE 2

Projected Demand

PRODUCTS YEARS

PROJECTED

DEMAND

Notebook

2012(2011= 253,350) +1,998 255,348

2013(2012= 255,348) +1,998 257,348

2014(2013= 255,348) +1,998 259,344

2015(2014= 255,348) +1,998 261,342

2016(2015= 255,348) +1,998 263, 340

Pencil

2012(2011= 100,776) +802.4 101,578.4

2013(2012= 101,578.4) +802.4 102,380.8

2014(2013= 102,380.8) +802.4 103,183.2

2015(2014= 103,183.2) +802.4 103,985.6

2016(2015= 103,985.6) +802.4 104,788

Ballpen 2012(2011= 640,080) +5,040 645,120

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2013(2012= 645,120) +5,040 650,160

2014(2013= 650,160) +5,040 655,200

2015(2014= 655,200) +5,040 660,240

2016(2015= 660,240) +5,040 665,280

Stapler

2012(2011= 93.345) +735 94,080

2013(2012= 94,080) +735 94,815

2014(2013= 94,815) +735 95,550

2015(2014= 95,550) +735 96,285

2016(2015= 96,285) +735 97,020

Graphing Paper

2012(2011= 71,112) +556.8 71,668.8

2013(2012= 71,668.8) +556.8 72,225.6

2014(2013= 72,225.6) +556.8 72,782.4

2015(2014= 72,782.4) +556.8 73,339.2

2016(2015= 73,339.2) +556.8 73,896

Illustration Board

2012(2011=49,770) +386.4 50,156.4

2013(2012=50,156.4) +386.4 50,542.8

2014(2013=50,542.8) +386.4 50,929.2

2015(2014= 50,929.2) +386.4 51,315.6

2016(2015= 51,315.6) +386.4 51,702

Manila Paper

2012(2011=1,280,016.6)

+10,065.6 1,290,081.6

2013(2012=1,290,081.6) +10,065.6 1,300,147.2

2014(2013=1,300,147.2) +10,065.6 1,310,213.8

2015(2014=1,310,213.8)+10,065.6 1,320,278.4

2016(2015=1,320,278.4) +10,065.6 1,330,340

Folder 2012(2011=554,688) +4,377.6 559,065.6

2013(2012=559,065.6) +4,377.6 563,443.2

2014(2013=563,443.2) +4,377.6 576,820.8

2015(2014=576,820.8) +4,377.6 572,198.4

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2016(2015=572,198.4) +4,377.6 576,576

Coupon Bond

2012(2011= 33,774) +265.2 34,039.2

2013(2012= 34,039.2) +265.2 34,304.4

2014(2013= 34,304.4) +265.2 34,596.6

2015(2014= 34,596.6) +265.2 34,861.8

2016(2015= 34,861.8) +265.2 35,127

Index Card

2012(2011=10,668) +84 10,752

2013(2012=10,752) +84 10,8362014(2013=10,836) +84 10,920

2015(2014=10,920) +84 11,004

2016(2015=11,004) +84 11,088

Cartolina

2012(2011=248,892) +1,948.8 250,840.8

2013(2012=250,840.8) +1,948.8 252,789.6

2014(2013=252,789.6) +1,948.8 254,738.4

2015(2014=254,738.4) +1,948.8 256,687.2

2016(2015=256,687.2) +1,948.8 258,636

Art Paper

2012(2011=14,220) +110.4 14,330.4

2013(2012=14,330.4) +110.4 14,440.8

2014(2013=14,440.8) +110.4 14,551.2

2015(2014=14,551.2) +110.4 14,661.6

2016(2015=14,661.6) +110.4 14,772

I.D Lace 2012(2011= 982,260) +1,764 984,024

2013(2012= 984,024) +1,764 985,788

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2014(2013= 985,788) +1,764 987,552

2015(2014= 987,552) +1,764 989,316

2016(2015= 989,316) +1,764 991,080

Tape

2012(2011=799,920) +6,300 806,220

2013(2012=806,220) +6,300 812,520

2014(2013=812,520) +6,300 818,820

2015(2014= 818,820) +6,300 825,120

2016(2015= 825,120) +6,300 831,420

Envelope

2012(2011=35,520) +280 35,800

2013(2012=35,800) +280 36,080

2014(2013=36,080) +280 36,360

2015(2014=36,360) +280 36,640

2016(2015=36,640) +280 36,920

Paste

2012(2011=1,350,960) +10,608 1,361,568

2013(2012=1,361,568) +10,608 1,372,176

2014(2013=1,372,176) +10,608 1,382,784

2015(2014=1,382,784) +10,608 1,393,392

2016(2015=1,393,392) +10,608 1,404,000

Compass

2012(2011=62,160) +476 62,636

2013(2012=62,636) +476 63,112

2014(2013=63,112) +476 63,588

2015(2014=63,588) +476 64,064

2016(2015=64,064) +476 64,540

Puncher 2012(2011=59,250) +460 59,710

2013(2012=59,710) +460 60,170

2014(2013=60,170) +460 60,630

2015(2014= 60,630) +460 61,090

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2016(2015=61,090) +460 61,550

Crayons

2012(2011=101,760) +802.4 101,578.4

2013(2012=101,578.4) +802.4 102,380.8

2014(2013=102,380.8) +802.4 103,183.2

2015(2014=103,183.2) +802.4 103,985.6

2016(2015=103,985.6) +802.4 104,788

Ruler

2012(2011=31,122) +247.8 31,369.8

2013(2012=31,369.8) +247.8 31,617.6

2014(2013=31,617.6) +247.8 31,865.4

2015(2014=31,865.4) +247.8 32,113.2

2016(2015=32,113.2) +247.8 32,361

Eraser

2012(2011=21,336) +168 21,504

2013(2012=21,504) +168 21,672

2014(2013=21,672) +168 21,840

2015(2014=21,840) +168 22,008

2016(2015=22,008) +168 22,176

Plastic Cover

2012(2011=44,445) +348 44,793

2013(2012=44,793) +348 45,141

2014(2013=45,141) +348 45,489

2015(2014= 45,489) +348 46,185

2016(2015= 46,185) +348 46,533

Gift Wrapper

2012(2011=142,272) +1,132.8 143,404.8

2013(2012=143,404.8) +1,132.8 144,537.62014(2013=144,537.6) +1,132.8 145,670.4

2015(2014=145,670.4) +1,132.8 146,803.2

2016(2015=146,803.2) +1,132.8 147,936

Oslo Paper 2012(2011=46,212) +1,362.4 46,574.4

2013(2012=46,574.4) +1,362.4 46,936.8

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2014(2013=46,936.8) +1,362.4 47,299.2

2015(2014=47,299.2) +1,362.4 47,661.6

2016(2015=47,661.6)+1,362.4 48,024

Scissor

2012(2011=444,300) +3,480 447,780

2013(2012=447,780) +3,480 451,260

2014(2013=451,260) +3,480 454,740

2015(2014= 454,740) +3,480 458,220

2016(2015= 458,220) +3,480 461,700

Illustration Board

2012(2011=49,770) +386.4 50,156.4

2013(2012=50,156.4) +386.4 50,542.8

2014(2013=50,542.8) +386.4 50,929.2

2015(2014= 50,929.2) +386.4 51,315.6

2016(2015= 51,315.6) +386.4 51,702

Glue Stick

2012(2011=35,520) +276 35,7962013(2012=35,796) +276 36,072

2014(2013=36,072) +276 36,348

2015(2014=36,348) +276 36,624

2016(2015=36,624) +276 36,900

Marker

2012(2011=17,760) +138 17,898

2013(2012=17,898) +138 18,036

2014(2013=18,036) +138 18,174

2015(2014=18,174) +138 18,312

2016(2015=18,312) +138 18,450

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Sharpener

2012(2011= 71,100) +564 71,664

2013(2012= 71,664) +564 72,228

2014(2013= 72,228) +564 72,792

2015(2014= 72,792) +564 73,356

2016(2015= 73,356) +564 73,920

File Case

2012(2011=53,280) +420 53,700

2013(2012=53,700) +420 54,120

2014(2013=54,120) +420 54,540

2015(2014= 54,540) +420 54,960

2016(2015= 54,960) +420 55,380

Paper Clip

2012(2011=28,440) +225.6 28,695.6

2013(2012=28,695.6)+225.6 28,921.2

2014(2013=28,921.2) +225.6 29,146.8

2015(2014=29,146.8) +225.6 29,372.4

2016(2015=29,372.4) +225.6 29,598

Fastener

2012(2011=71,112) +561.6 71,673.6

2013(2012=71,673.6) +561.6 72,119.2

2014(2013=72,119.2) +561.6 72,760.8

2015(2014=72,760.8) +561.6 73,322.4

2016(2015=73,322.4) +561.6 73,884

Glue

2012(2011= 355,440) +2,784 358,224

2013(2012= 358,224) +2,784 361,008

2014(2013= 361,008) +2,784 363,792

2015(2014= 363,792) +2,784 366,576

2016(2015= 366,576) +2,784 396,360

Oil Pastel 2012(2011=62,160) +490 62,650

2013(2012=62,650) +490 63,140

2014(2013=63,140) +490 63,630

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2015(2014= 63,630) +490 64,120

2016(2015= 64,120) +490 64,610

Table 2: It shows the projected demand of the products for the next five

years, using arithmetical straight-line method for the year 2012-2016 .

TABLE 3

Supply Figure

PRODUCTSYEARS

2012 2013 2014 2015 2018

Note book 23,626 21,000 18,367 13,126 26,250

Pencil 20,633 18,340 16,048 11,436 22,926

Ballpen 24,435 21,720 19,005 13,575 27,150

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Stapler 42,256 37,800 33,076 23,626 47,250

GraphingPaper

3,938 3,500 3,256 2,325 4,651

IllustrationBoard

35,438 31,500 27,563 19,688 39,375

Manila Paper 23,626 21,000 17,776 13,126 26,250

Folder 17,011 15,120 13,231 9,451 18,900

Bond Paper 1,969 1,750 1,531 1,094 2,188

Index Card 7,876 7,000 6,126 4,376 8,750

Cartolina 23,310 20,720 18,131 12,950 25,901

Art Paper 3,938 3,500 3,063 2,188 4,376

I.D Lace 42,526 37,800 33,075 23,626 43,251

Paper 78,750 70,000 61,250 43,750 87,500

EnvelopBrown

29,476 26,200 22,926 16,376 32,750

Paste 19,688 17,500 15,313 11,478 21,876

Tape 59,063 52,500 45,938 32,813 65,626

Compass 45,676 40,600 35,525 23,188 50,751

Puncher 42,751 38,000 33,251 23,751 47,500

Crayons 66,938 59,500 52,063 37,188 74,376

Ruler 19,576 17,400 15,226 10,876 21,750

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Eraser 12,893 11,460 10,028 7,163 14,325

PlasticCover

48,262 42,900 37,538 26,812 53,626

Gift Wrapper 30,600 27,200 23,800 17,000 34,000

Oslo 3,938 3,500 3,063 2,188 4,376

Scissors 73,688 65,500 57,313 40,938 81,876

Glue Stick 19,688 17,500 15,313 10,875 21,876

Markers 28,155 25,050 21,920 15,657 31,313

Sharpener 19,688 17,500 15,313 10,938 21,876

Cases 48,938 43,500 38,063 27,188 54,375

Paper Clip 7,876 7,000 6,153 4,376 8,750

Fastener 8,145 7,240 6,335 4,525 9,050

Calculator 44,888 39,900 34,913 24,938 49,875

Glue 76,500 68,000 59,500 42,500 85,000

Oil Pastel 49,847 44,450 38,894 27,782 55,563

Table 3: Shows the cost of sales of the competitors based on the actual

interview to our competitors. It shows the historical supply for the year 2007-2011

and there is an increase every year.

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TABLE 4

Projected Supply Figure

PRODUCTS YEARSPROJECTED

DEMAND

Notebook

2012(2011=26,250) +524.8 26,774.8

2013(2012=26,774.8) +524.8 27,299.6

2014(2013=27,299.6) +524.8 27,824.4

2015(2014=27,824.4) +524.8 28,349.2

2016(2015=28,349.2) +524.8 28,874

Pencil

2012(2011=22,926) +458.6 23,384.6

2013(2012=23,384.6) +458.6 23,843.2

2014(2013=23,843.2) +458.6 24,301.8

2015(2014=24,301.8) +458.6 24,760.4

2016(2015=24,760.4) +458.6 25,219

Ballpen

2012(2011=27,150) +543 27,693

2013(2012=27,693) +543 28,236

2014(2013=28,236) +543 28,779

2015(2014=28,779) +543 29,322

2016(2015=29,322) +543 29,865

Stapler

2012(2011=47,250) +998.8 48,248.8

2013(2012=48,248.8) +998.8 49,247.6

2014(2013=49,247.6) +998.8 50,246.4

2015(2014=50,246.4) +998.8 51,245.22016(2015=51,245.2) +998.8 52,244

Graphing Paper 2012(2011=4,651) +142.6 4,793.6

2013(2012=4,793.6) +142.6 4,936.2

2014(2013=4,936.2) +142.6 5,078.8

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2015(2014=5,078.8) +142.6 5,221.4

2016(2015=5,221.4) +142.6 5,364

Illustration Board

2012(2011=39,375) +787.4 40,162.4

2013(2012=40,162.4) +787.4 40,949.8

2014(2013=40,949.8) +787.4 41,737.2

2015(2014=41,737.2) +787.4 42,524.6

2016(2015=42,524.6) +787.4 43,312

Manila Paper

2012(2011=26,250) +524.8 26,774.8

2013(2012=26,774.8) +524.8 27,299.6

2014(2013=27,299.6) +524.8 27,824.4

2015(2014=27,824.4) +524.8 28,349.2

2016(2015=28,349.2) +524.8 28,874

Folder

2012(2011=18,900) +377.8 19,277.8

2013(2012=19,277.8) +377.8 19,655.6

2014(2013=19,655.6) +377.8 20,033.4

2015(2014=20,033.4) +377.8 20,411.2

2016(2015=20,411.2) +377.8 20,789

Coupon Bond

2012(2011=2,188) +43.8 2,231.8

2013(2012=2,231.8) +43.8 2,275.6

2014(2013=2,275.6) +43.8 2,319.4

2015(2014=2,319.4) +43.8 2,363.2

2016(2015=2,363.2) +43.8 2,407Index Card 2012(2011=8,750) +174.8 8,924.8

2013(2012=8,924.8) +174.8 9,009.6

2014(2013=9,099.6) +174.8 9,274.4

2015(2014=9,274.4) +174.8 9,449.2

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2016(2015=9,449.2) +174.8 9,624

Cartolina

2012(2011=25,901) +518.2 26,419.2

2013(2012=26,419.2) +518.2 26,937.4

2014(2013=26,937.4) +518.2 27,455.6

2015(2014=27,455.6) +518.2 27,973.8

2016(2015=27,973.8) +518.2 28,492

2015(2014=4,638.8) +87.6 4,726.4

2016(2015=4,726.4) +87.6 4,814

I.D Lace

2012(2011=43,251) +145 43,396

2013(2012=43,396) +145 43,541

2014(2013=43,541) +145 43,686

2015(2014=43,686) +145 43,831

2016(2015=43,831) +145 43,976

Tape

2012(2011=87,500) +1,750 89,250

2013(2012=89,250) +1,750 91,000

2014(2013=91,000) +1,750 92,750

2015(2014=92,750) +1,750 94,500

2016(2015=94,500) +1,750 96,250

Envelope

2012(2011=32,750) +654.8 33,404.8

2013(2012=33,404.8) +654.8 34,059.6

2014(2013=34,059.6) +654.8 34,714.4

2015(2014=34,714.4) +654.8 35,369.2

2016(2015=35,369.2) +654.8 36,024

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Paste

2012(2011=21,876) +437.6 22,313.6

2013(2012=22,313.6) +437.6 22,751.2

2014(2013=22,751.2) +437.6 23,188.8

2015(2014=23,188.8) +437.6 23,626.4

2016(2015=23,626.4) +437.6 24,064

Compass

2012(2011=10,313) +206.4 10,519.4

2013(2012=10,519.4) +206.4 10,725.8

2014(2013=10,725.8) +206.4 10,932.22015(2014=10,932.2) +206.4 11,138.6

2016(2015=11,138.6) +206.4 11,345

Puncher

2012(2011=50,751) +1,015 51,766

2013(2012=51,766) +1,015 52,781

2014(2013=52,781) +1,015 53,796

2015(2014=53,796) +1,015 54,811

2016(2015=54,811) +1,015 55,826

Crayons

2012(2011=47,500) +949.8 48,449.8

2013(2012=48,449.8) +949.8 49,399.6

2014(2013=49,399.6) +949.8 50,349.4

2015(2014=50,349.4) +949.8 51,299.2

2016(2015=51,299.2) +949.8 52,249

Ruler 2012(2011=21,750) +434.8 22,184.8

2013(2012=22,184.8) +434.8 22,619.6

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2014(2013=22,619.6) +434.8 23,054.4

2015(2014=23,054.4) +434.8 23,489.2

2016(2015=23,489.2) +434.8 23,924

Eraser

2012(2011=14,325) +286.4 14,611.5

2013(2012=14,611.4) +286.4 14,897.8

2014(2013=14,897.8) +286.4 15,184.2

2015(2014=15,184.2) +286.4 15,470.6

2016(2015=15,470.6) +286.4 15,757

Plastic Cover

2012(2011=6,563) +131.4 6,694.4

2013(2012=6,694.4) +131.4 6,825.8

2014(2013=6,825.8) +131.4 6,957.2

2015(2014=6,957.2) +131.4 7,088.6

2016(2015=7,088.6) +131.4 7,220

Gift Wrapper

2012(2011=34,000) +680 34,680

2013(2012=34,680) +680 35,360

2014(2013=35,360) +680 36,040

2015(2014=36,040) +680 36,720

2016(2015=36,720) +680 37,400

Oslo Paper

2012(2011=4,376) +87.6 4,436.6

2013(2012=4,436.6) +87.6 4,551.2

2014(2013=4,551.2) +87.6 4,638.8

2015(2014=4,638.8) +87.6 4,726.42016(2015=4,726.4) +87.6 4,814

Scissor 2012(2011=81,876) +1,637.6 83,513.6

2013(2012=83,513.6) +1,637.6 85,151.2

2014(2013=85,151.2) +1,637.6 86,788.8

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2015(2014=86,788.8) +1,637.6 88,426.4

2016(2015=88,426.4) +1,637.6 90,064

Illustration Board

2012(2011=21,876) +437.6 22,313.6

2013(2012=22,313.6) +437.6 22,751.2

2014(2013=22,751.2) +437.6 23,188.8

2015(2014=23,188.8) +437.6 23,626.4

2016(2015=23,626.4) +437.6 24,064

Glue Stick

2012(2011=4,376) +87.6 4,436.6

2013(2012=4,436.6) +87.6 4,551.2

2014(2013=4,551.2) +87.6 4,638.8

2015(2014=4,638.8) +87.6 4,726.4

2016(2015=4,726.4) +87.6 4,814

Marker

2012(2011=31,313) +631.6 31,944.6

2013(2012=31,944.6) +631.6 32,576.2

2014(2013=32,576.2) +631.6 33,207.8

2015(2014=33,207.8) +631.6 33,839.4

2016(2015=33,839.4) +631.6 34,471

Sharpener

2012(2011=21,876) +4,037.6 25,913.6

2013(2012=25,913.6) +4,037.6 29,951.2

2014(2013=29,951.2) +4,037.6 33,988.8

2015(2014=33,988.8) +4,037.6 38,026.4

2016(2015=38,026.4) +4,037.6 42,064File Case 2012(2011=54,375) +1,087.4 55,462.4

2013(2012=55,462.4) +1,087.4 56,549.8

2014(2013=56,549.8) +1,087.4 57,637.2

2015(2014=57,637.2) +1,087.4 58,724.6

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2016(2015=58,724.6) +1,087.4 59,812

Paper Clip

2012(2011=8,750) +174.8 8,924.8

2013(2012=8,924.8) +174.8 9,099.6

2014(2013=9,099.6) +174.8 9,274.4

2015(2014=9,274.4) +174.8 9,449.2

2016(2015=9,449.2) +174.8 9,624

Fastener

2012(2011=9,050) +181 9,231

2013(2012=9,231) +181 9,412

2014(2013=9,412) +181 9,593

2015(2014=9,593) +181 9,774

2016(2015=9,774) +181 9,955

Glue

2012(2011=85,000) +1,700 86,700

2013(2012=86,700) +1,700 88,400

2014(2013=88,400) +1,700 90,100

2015(2014=90,100) +1,700 91,800

2016(2015=91,800) +1,700 93,500

Oil Pastel

2012(2011=55,563) +1,143.2 56,706.2

2013(2012=56,706.2) +1,143.2 57,849.4

2014(2013=57,840.4) +1,143.2 58,992.6

2015(2014=58,992.6) +1,143.2 60,135.8

2016(2015=60,135.8) +1,143.2 61,279

Table 4: It show the projected supply for the year 2012-2016.

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TABLE 5

DEMAND AND SUPPLY ANALYSIS

PRODUCTS DEMAND SUPPLY GAP UNSATISFIED

Notebook

2007 243,360 23,626 219,7342008 254,205 21,000 233,205

2009 248,535 18,376 230,439

2010 245,565 13,126 232,439

2011 253,530 24,250 227,280

PROJECTED

2012 255,348 26,774.8 228,573.2 89.51%

2013 257,346 27,299.6 230,046.4 89.39%

2014 259,344 27,824.4 231,519.6 89.27%

2015 261,342 28,349.2 232,992.8 89.15%

2016 263,340 28,784 234,466 89.03%

Pencil2007 96,764 20,633 76,131

2008 101,116 18,340 82,776

2009 98,872 16,048 82,824

2010 97,648 11,463 86,185

2011 100,776 22,926 77,850

PROJECTED

2012 101,578.4 23,384.6 78,193.8 76.98%

2013 102,380.8 23,843.2 78,537.6 76.71%

2014 103,183.2 24,301.8 78,881.4 76.45%

2015 103,985.6 24,760.4 79,225.2 76.19%

2016 104,788 25,219 79,569 75.93%Ballpen

2007 614,880 24,435 5990,445

2008 642,240 21,720 620,520

2009 627,984 19,005 608,979

2010 620,352 13,575 606,777

2011 640,080 27,150 612,930

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PROJECTED

2012 101,578.4 27,693 73,885.4 72.74%

2013 102,380.8 28,236 74,114.8 72.42%

2014 103,183.2 28,779 74,404.2 72.11%

2015 103,985.6 29,322 74,663.6 71.80%

2016 104,788 29,865 74,923 71.50%

Stapler

2007 89,670 42,256 47,414

2008 93,660 37,800 55,860

2009 91,560 33,076 58,484

2010 90,475 23,626 66,849

2011 93,345 47,250 46,095

PROJECTED

2012 94,080 48,248.8 45,831.2 48.72%

2013 94,815 49,247.6 45,567.4 48.06%2014 95,550 50,246.4 45,303.6 47.41%

2015 96,285 51,245.2 45,039.8 46.78%

2016 97,020 52,244 44,776 46.15%

GraphingPaper

2007 68,328 3,938 64,390

2008 71,352 3,500 67,852

2009 69,768 3,256 66,512

2010 68,928 2,325 66,603

2011 71,112 4,651 66,461

PROJECTED

2012 71,668.8 4,793.6 66,875.2 93.31%

2013 72,225.6 4,936.2 67,289.4 93.17%

2014 72,782.4 5,078.8 67,703.6 93.02%

2015 73,339.2 5,221.4 68,117.6 92.88%

2016 73,986 5,364 68,622 92.75%

IllustrationBoard

2007 47,838 35,438 12,400

2008 49,938 31,500 18,438

2009 48,846 27,563 21,2832010 48,258 19,688 28,570

2011 49,770 39,375 10,395

PROJECTED

2012 50,156.4 40,162.4 9,994 19.93%

2013 50,542.4 40,949.8 9,592.6 18.98%

2014 50,929.2 41,737.2 9,192 18.05%

2015 50,315.6 42,524.6 7,791 15.48%

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2016 51,702 43,312 8,390 16.23%

Manila Paper

2007 1,229,688 23,626 1,206,062

2008 1,284,336 21,000 1,263,336

2009 1,255,824 17,776 1,238,048

2010 1,240,704 13,126 1,227,578

2011 1,280,016 26,250 1,253,766

PROJECTED

2012 1,290,081.6 26,774.8 1,263,306.8 97.92%2013 1,300,147.2 27,299.6 1,272,847.6 97.90%

2014 1,310,212.8 27,824.4 1,282,388.4 97.88%

2015 1,320,278.4 28,349.2 1,291,929.2 97.85%

2016 1,330,344 28,874 1,301,470 97.83%

Folder

2007 532,800 17,011 515,789

2008 556,560 15,120 541,440

2009 544,176 13,231 530,945

2010 537,696 9,451 528,245

2011 554,68 18,900 535,788

PROJECTED2012 559,065.6 19,277.8 538,787.8 96.37%

2013 563,443.2 19,655.6 543,787.6 96.51%

2014 567,820.8 20,033.4 547,787.4 96.47%

2015 572,198.4 20,411.2 551,787.2 96.43%

2016 576,576 20,789 555,787 76.39%Bond Paper

2007 32,448 1,969 30,479

2008 33,888 1,750 32,138

2009 33,138 1,531 31,067

2010 32,736 1,094 31,6422011 33,774 2,188 31,586

PROJECTED

2012 34,039.2 2,231.8 31,807.4 99.44%

2013 34,304.4 2,275.6 32,028.8 93.35%

2014 34,569.6 2,319.4 32,250.2 93.29%

2015 34,861.8 2,363.2 32,498.6 93.22%

2016 35,127 2,407 32,728 93.17%

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Cartolina

2007 239,148 23,310 215,838

2008 249,732 20,720 229,012

2009 244,188 18,131 226,057

2010 241,248 12,950 228,298

2011 248,892 25,901 222,991

PROJECTED2012 250,840.8 26,419.2 224,421.6 89.47%

2013 252,789.6 26,937.4 225,852.2 89.334%

2014 254,738.4 27,455.6 227,282.8 89.22%

2015 256,687.2 27,973.8 228,713.4 89.10%

2016 258,636 28,492 230,144 88.98%Art Paper

2007 13,668 3,938 9,730

2008 14,286 3,500 10,786

2009 13,956 3,063 10,893

2010 13,428 2,188 11,240

2011 14,220 4,376 9,844PROJECTED

2012 14,330.4 4,463.6 9,866.8 68.85%

2013 14,440.8 4,551.2 9,889.6 68.48%

2014 14,441.2 4,638.8 9,912.4 68.12%

2015 14,661.6 4,726.4 9,935.2 67.76%

2016 14,772 4,814 9,958 67.41%

I.D Lace

2007 46,965 42,526 4,439

2008 45,345 37,800 7,545

2009 47,970 33,075 14,895

2010 47,385 23,626 23,759

2011 48,885 43,251 5,634

PROJECTED

2012 49,269 43,396 5,873 11.92%

2013 49,653 43,541 6,112 12.31%

2014 50,037 43,686 6,351 12.69%

2015 50,421 43,831 6,590 13.07%

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2016 50,805 43,976 6,829 13.44%

Tape

2007 768,420 59,063 709,357

2008 802,620 52,500 750,120

2009 784,800 45,938 738,862

2010 775,440 32,813 742,627

2011 799,920 65,626 734,294PROJECTED

2012 806,220 10,519.4 795.700.6 98.70%

2013 812,520 10,725.8 801,794.2 98.68%

2014 818,820 10,932.2 807,887.8 98.66%

2015 825,120 11,138.6 813,981.4 98.65%

2016 831,420 11,345 829,075 98.64%Envelope

2007 34,120 29,476 4,644

2008 35,640 26,200 9,440

2009 34,880 22,926 11,954

2010 34,440 16,376 18,0642011 35,520 32,750 2,770

PROJECTED

2012 35,800 33,404.8 2,395.2 6.69%

2013 36,080 34,059.6 2,020.4 5.60%

2014 36,360 34,714.4 1,645.6 4.53%

2015 36,640 35,369.2 1,270.8 3.47%

2016 36,920 36,024 896 2.27%

Paste

2007 51,180 19,688 31,492

2008 53,460 17,500 35,960

2009 52,320 15,313 37,007

2010 51,660 11,478 40,182

2011 53,280 21,876 31,404

PROJECTED

2012 53,700 22,313.6 31,386.4 58.45%

2013 54,120 22,751.2 31,368.8 57.96%

2014 54,540 23,188.8 31,351.2 57.48%

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2015 54,960 23,626.4 31,333.6 57.01%

2016 55,380 24,064 31,316 56.55%

Compass

2007 59,780 45,676 14,104

2008 62,370 40,600 21,770

2009 61,040 35,525 25,515

2010 60,270 23,188 37,0822011 62,160 50,751 11,409

PROJECTED

2012 62,636 51,766 10,870 17.35%

2013 63,112 52,781 10,331 16.37%

2014 63,588 53,796 9,792 15.40%

2015 64,064 54,811 9,253 14.44%

2016 64,540 55,826 8,714 13.50%

Puncher

2007 56,950 42,751 14,199

2008 59,450 38,000 21,450

2009 58,100 33,251 24,8492010 57,400 23,751 33,649

2011 59,250 47,500 11,750

PROJECTED

2012 59,710 48,449.8 11,260.2 18.86%

2013 60,170 49,399.6 10,770.4 17.90%

2014 60,630 50,349.4 10,280.6 16.96%

2015 61,090 51,299.2 9,798.8 16.04%

2016 61,550 52,249 9,301 15.11%Crayons

2007 96,764 66,938 29,826

2008 101,116 59,500 41,616

2009 98,872 52,063 46,809

2010 97,648 37,188 60,460

2011 100,776 74,376 26,400

PROJECTED

2012 101,578.4 75,863.6 25,714.8 25.32%

2013 102,380.8 77,351.2 25,029.6 24.45%

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2014 103,183.2 78,838.8 24,344.4 23.59%

2015 103,985.6 80,326.4 23,659.2 22.75%

2016 104,788 81,814 22,974 21.92%

Ruler

2007 29,883 19,576 10,307

2008 31,227 17,400 13,827

2009 30,534 15,226 15,3082010 30,156 10,876 19,280

2011 3,122 21,750 9,372

PROJECTED

2012 31,369.8 22,184.8 9,185 29.28%

2013 31,617.6 22,619.6 8,998 28.46%

2014 31,865.4 23,054.4 8,811 27.65%

2015 32,113.2 23,489.2 8,624 26.86%

2016 32,861 23,924 8,937 27.20%Eraser

2007 20,496 12,893 7,603

2008 21,408 11,460 9,9482009 20,928 10,028 10,900

2010 20,688 7,163 13,525

2011 21,336 14,325 7,011

PROJECTED

2012 21,504 14,611.4 6,892.6 32.05%

2013 21,672 14,897.8 6,774.2 31.26%

2014 21,840 15,184.2 6,655.8 30.48%

2015 22,008 15,470.6 6,537.4 29.70%

2016 22,176 15,757 6,419 28.95%

PlasticCover

2007 85,410 48,262 37,148

2008 89,190 42,900 46,290

2009 87,210 37,538 49,672

2010 86,160 26,812 59,348

2011 88,890 53,62 35,264

PROJECTED

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2012 89,586 6,694.4 82,891.6 92.53%

2013 90,282 6,825.8 83,456.2 92.44%

2014 90,978 6,957.2 84,020.4 92.33%

2015 91,674 7,088.6 84,585.4 92.27%

2016 92,370 7,220 85,150 92.18%

Gift Wrapper

2007 136,608 30,600 106,008

2008 142,752 27,200 115,552

2009 139,584 23,800 115,7842010 137,856 17,000 120,856

2011 142,272 34,000 108,272

PROJECTED

2012 143,404.8 34,680 108,724.8 75.82%

2013 144,537.6 35,360 109,177.6 75.55%

2014 145,670.4 36,040 109,630.4 75.26%

2015 146,803.2 36,720 110,083.2 74.99%

2016 147,936 37,400 110,536 74.72%Oslo Paper

2007 44,400 3,938 40,462

2008 46,368 3,500 42,8682009 45,348 3,063 42,285

2010 44,796 2,188 42,608

2011 46,212 4,376 41,836

PROJECTED

2012 46,574.4 4,436.6 42,137.8 90.47%

2013 46,936.8 4,551.2 42,385.6 90.30%

2014 47,299.2 4,638.8 42,660.4 90.19%

2015 47,661.6 4,726.4 42,935.2 90.08%

2016 48,024 4,814 43,210 89.98%

Scissor2007 426,900 73,688 353,212

2008 445,800 65,500 380,300

2009 435,900 57,313 378,587

2010 430,800 40,938 389,862

2011 444,300 81,876 362,424

PROJECTED

2012 447,780 83,513.6 364,266.4 81.35%

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2013 451,260 85,151.2 366,108.8 81.13%

2014 454,740 86,788.8 367,951.2 80.91%

2015 458,220 88,426.4 369,793.6 80.70%

2016 761,700 90,064 671,636 88.18%

Glue Stick

2007 34,140 19,688 14,452

2008 35,640 17,500 18,1402009 34,860 15,813 19,547

2010 34,440 10,875 23,565

2011 35,520 21,876 13,644

PROJECTED

2012 35,796 22,313.6 13,482.4 37.66%

2013 36,072 22,751.2 13,320.8 36.93%

2014 36,348 23,188.8 13,159.2 36.20%

2015 36,624 23,626.4 12,997.6 35.49%

2016 36,900 24,064 12,836 3.79%Marker Pen

2007 34,140 28,155 5,9852008 35,640 25,050 10,590

2009 34,860 21,920 12,940

2010 34,440 15,657 18,783

2011 35,520 31,313 4,207

PROJECTED

2012 35,796 31,944.6 3,851.4 10.76%

2013 36,072 32,576.2 3,495.8 9.69%

2014 36,348 33,207.8 3,140.2 8.64%

2015 36,624 33,839.4 2,784.6 7.60%

2016 36,900 34,471 2,429 6.58%Sharpener

2007 68,280 19,688 48,592

2008 71,348 17,500 53,848

2009 69,720 15,313 54,407

2010 68,880 10,938 57,942

2011 71,100 21,876 49,224

PROJECTED

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2012 71,664 25,913.6 45,750.4 63.84%

2013 72,228 29,951.2 42,276.8 58.53%

2014 72,792 33,988.8 38,803.2 53.31%

2015 73,356 38,026.4 35,329.6 48.16%

2016 73,920 42,064 31,856 43.10%

Paper Clip

2007 27,312 7,876 19,4362008 28,536 7,000 21,536

2009 27,888 6,153 21,735

2010 27,552 4,376 23,176

2011 28,440 8,750 19,690

PROJECTED

2012 28,695.6 8,924.8 19,770.8 68.90%

2013 28,921.2 9,099.6 19,821.6 68.54%

2014 29,146.8 9,274.4 19,872.4 68.18%

2015 29,372.4 9,449.2 19,923.2 67.83%

2016 29,598 9,624 19,974 67.48%

Fastener2007 68,304 8,145 60,159

2008 71,352 7,240 64,112

2009 69,768 6,335 63,433

2010 68,928 4,525 64,403

2011 71,112 9,050 62,062

PROJECTED

2012 71,673.6 9,231 62,442.6 87.12%

2013 72,199.2 9,412 62,787.6 86.96%

2014 72,760.8 9,593 63,167.8 86.82%

2015 73,322.4 9,774 63,548.4 86.67%

2016 73,884 9,955 63,929 86.53%

Glue

2007 341,520 76,500 265,020

2008 356,640 68,000 288,640

2009 348,720 59,500 289,220

2010 344,640 42,500 302,140

2011 355,440 85,000 270,440

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PROJECTED

2012 358,224 86,700 271,524 75.80%

2013 361,008 88,400 272,608 75.51%

2014 363,792 90,100 273,692 75.23%

2015 366,576 91,800 274,776 74.96%

2016 369,360 93,500 275,860 74.69%

Oil Pastel2007 59,710 49,847 9,863

2008 62,370 44,450 17,920

2009 61,040 38,894 22,146

2010 60,270 27,782 32,488

2011 62,160 55,563 6,597

PROJECTED

2012 62,650 56,706.2 5,943.8 9.49%

2013 63,140 57,849.4 5,290.6 8.38%

2014 63,630 58,992.6 4,637.4 7.29%

2015 64,120 60,135.8 3,984.2 6.21%

2016 64,610 61,279 3,331 5.16%

Table 5: Shows the market share computed only the unsatisfied

demand as the reference point.

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MARKET SHARES

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The above figure shows the demand and supply analysis for the School

and Office Supplies. The 53% is being produced by REYAR Store while the 27%

is being produced by the MMB store and 13% produced by others, with the total

of 93%. The PENNA School and Office Supplies will get the remaining 7%

share in the market.

PROJECTED SALES

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YEAR SALES

20121,152,790.00

2013 1,185,130.00

2014 1,217,381.50

2015 1,249,631.00

2016 1,281,891.50

Marketing Strategies

Marketing strategy is a process that allows an organization to

concentrate its limited resources on the greatest opportunities to increase sales

and achieve a sustainable competitive advantage.

Based on the interviews conducted in Cabcaben, Mariveles, Bataan,

most school supplies store do not practice buying school supplies from one

distributor. They maintain several numbers of suppliers because it varies from

one subject to another. They prefer to have different choices to choose from

where they could pick what is best suited.

A PENNA school and office supplies is retailer services. We will place

it in Cabcaben, Mariveles, Bataan because as we observed, theres lot of

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students who are enrolled in different schools but lack of establishment where

they can buy a complete school materials.

The key strategies in competing a business have different ways, those

are: Price, Quality, Flexibility, and Delivery time.

Price-in terms of pricing, PENNA School Supplies has no difference

in pricing to other competitors.

Quality-PENNA school supplies will offer a good quality of product

that suit to customer satisfaction to encourage them patronized our product.

PROMOTIONAL SCHEME

Word of Mouth

Word of mouth is very passive; it is an unpaid form of promotion-oral or

written in which satisfied customers tell other people how much they like a

business, product, or service. Word of mouth is one of the most credible forms

of advertising because people who dont stand to gain personally by promoting

something put their reputation on the line every time they make are

commendation.

SignageIt is use in the business to catch customers attention. In this way,

many customers will tend to visit the new establishment.

Flyers

This is an effective way to get the attention of the customers. Flyers will

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help you in discussing or promoting your business because in the flyers all the

items of the product are mentioned here and this will serve as an invitation to

everyone.

Banners

This is a way of informing the public on what kind of business you are

built in and where to locate.

E-mail

This is the easiest way of promoting a business product. Customers can

take their order through sending an e-mail.

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CHAPTER 3

TECHNICAL PLAN

A project must be technically feasible that shows how the service and

the business operations are efficiently performing. Technical aspects include

service specification, service processing, plant size and service schedule, tools

and equipment, plant locations, plant lay-out, building and facilities, utilities,

waste disposal and the corresponding cost.

The purpose of technical study is to determine what the machineries

are and equipment needed, design building construction, plant lay-out, and to

know what the total cost of service is. Through technical study, it can be

determined if the project is suitable to the above mentioned requirements.

It will determine the capacity of the business when it comes to service,

and other factors that should be considered in operating a business.

The technical aspect is the discussion of the basic and operation flow

of the project. The technical aspect is one of the essentials of this study

because this factor responds to the technicalities and basic structure of the

proposed study.

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This includes the list of equipment, materials, structure plan and also

the source of the Supplies use in the proposed project. Business plans,

promotion strategies, utilities, Facilities, layout designs and location includes in

this chapter.

BUSINESS LOGO

Business Name

Penna derived from a Latin word which means a little tail. It is a first

writing tool made of feather that has ink that discovered about 1000 years ago.

Business Logo

The childrens carrying pencil indicate that the study is difficult and

long way process of travel that the students need to finish to gain knowledge

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and have a bright future. It also signifies the preparation of young people to

learn and assume responsibility.

Pencil symbolizes one of the basic writing equipment uses in study that

helps children learned in basic way. The best way of learning is to commit

mistake and to correct that mistake. Pencil is the only writing tools that has its

own eraser so that if you commit error you can easily use its eraser.

We are also give meaning to the colors we used. Green symbolizes

money and good environment, while the yellow represent the happiness and

satisfaction of the customer.

PRODUCT

Ballpen

Has a small metal ball as the point of transfer of ink to paper. We use

this as our writing instrument which applies ink on the surface of a paper.

Marker Pen or Pentel Pen

Refers to various kinds of pens which have their own ink-source and

usually a tip made of some porous material.

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Chalks

Used to write texts or drawings on a chalkboard or blackboard. This is

highly used in schools and offices for lectures or presentations..

Correction Tape

Is an option for correction fluid used to correct mistakes during typing,

or, in some forms, handwriting.

Correction Fluid

Is an opaque, white fluid applied to paper to mask out errors in text.

Once dried, it can be written over.

Correction Pen

Is like Correction Fluid and Tape applied to paper to correct errors.

Eraser

Is used for removing pencil and sometimes pen writings. Erasers have

a rubbery consistency, and they are often white, brown or pink.

Highlighter

Is a form of marker pen used to highlight sections of documents in a

vivid color, while leaving the content beneath the marking not obscured.

Highlighter ink is translucent.

Marking Pen Refills

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Are refills for pens especially for leather marking. There is no need to

buy another marker if all you need is a refill of ink. Colors are also available in

red,black and blue.

Sign Pen

It is a fiber tipped pen. Water-based ink writes expressive, bold lines.

Ideal for drawing, general writing and adding style to any signature.

Pencil

Is writing or drawing instrument consisting of a thin stick of and clay,

usually encased in a thin wood cylinder though paper and plastic sheaths are

also used.

Whiteboard Marking Pen Refill

Refills the ink of the whiteboard marker.

Whiteboard Markers

Often used for making markings where permanence is not required.

These are usually used on overhead projectors or overhead transparencies, or

whiteboards. It can be erased with a cloth or paper towel.

Arch File

Has a round clear pockets including inside cover with approximately 3

inches capacity. It has a card insert and may be available in different colors. It

has PVC film coated cardboard and two whole arches clamp with large capacity

for filing papers.

Plastic Ring Binderor loose leaf binders

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Heavy-duty locking round ring binders. This is used to bind the papers

together. There are different size plastic binders at competitive prices.

Ring Binders

Folders which punched pieces of paper are being held by means of

clamps running through the holes of a paper.

Brown Envelope

Is the term to describe a brown colored envelope. It is used in and

known in government, business and popular culture as a means to deliver

concealed material. It is designed to contain flat objects, such as papers to keep

it protected and preserved.

Colored Envelope

Is used to secure the important papers and to protect it.

Coin Envelope

Is open end, center and bottom seam with gummed flaps designed for

small parts, coins.

Pay Slip Envelope

Is a kind of envelope where pay slips are placed.

Plastic Envelope

Manages products in style. There are sizes to choose from as well as

colors. The contrasting flap and secure closure with color-coded press lock for

extra security is included.

Envelope

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A flat rectangular paper container for papers.

Tabs / File Dividers

Are often helpful when many files are being stored together and there

needs to be an easy way to differentiate them. The tabs can be on the top of the

folders or on the end/side. Tab sizes vary and are designated based on the size

of each tab in proportion to the total length of the folder there are the different

sizes.

Stamp Pad

Represents the latest innovation in stamping. It eliminates all the

confusion over which ink to use for what surface - because it works on

everything and is an on-solvent ink. So that means it does not smell bad and it

is nonflammable and it wont immediately dry out. It dries instantly on paper and

porous surfaces and requires a heat-set on glossy surfaces and fabrics.

Refill Ink for Stamps and Pads

Is in a squeeze bottle refill for any printer or felt pads. It is available in

red, blue and black. You can easily do refilling on your own.

Index Tab

Is a type of index which utilizes a series of rounded notches cut into

the fore edge of the book. Each generally has a label bearing a letter or letters

indicating the arrangement or blank for personalization of arrangements .

LEGAL PADS AND NOTEBOOKS

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Columnar Notebook

Keeps the volume of your business under control with a book designed

to do just that. It shows the cash flow of your business in a viewable way. Debit

and credits of transactions is recorded.

Columnar Pad

Is like the columnar notebook where transactions for cash flow are

recorded.

Notebook

Has writing lines bound in a cover. This writing notebook can be used

for any subject at any level, middle school or high school, offices or any

personal usage.

Logbook

Is a book for recording readings from the log or is used to record data.

At the present, log books are used for time keeping as well.

Steno Notebook

Is a book of paper on which notes may be written.The paper has pre-

printed horizontal and/or vertical lines to assist the writer in keeping the text

straight. Most shorthand systems are written on paper with a stenographer

pencil or a stenographer pen.

Voucher

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Can be a Petty Cash or Check Voucher.

Adding Machine

Tapes are used for adding machine equipments normally used for

accounting purposes. Most popular industries that use these machines are

Banks, accounting firms and any small businesses that use POS (point of sale)

machines.

Carbon Paper

Is a lightweight paper coated on one side with a dark waxy pigment or

loosely bound dry ink, placed between two sheets of blank paper so that the

bottom sheet will receive a copy of what is typed or written on the top sheet.

Cartolina

Is a type of paper mostly used for arts and decorations though it may

also be used in any writing purposes. It is available in different colors but is in

standard size. Cartolina paper can be used as posters or for school use as well.

It can be available in many different Colors.

Copy Papers

Is used for copying and lesser printing.

Pad Papers

Is commonly used to student and office workers.

Index Card

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Is a piece of heavy paper stock, cut to a standard size and often used

for recording individual items of information that can then be easily rearranged

and filed.

Manila Papers

Is a kind of papers that commonly used of the student to present the

assign of the report.

Time Card

Is used for tracking of time and attendance. It is used to enter

employees' times in and out for your specific pay period.

Tracing Paper

Is a type of translucent paper. It is made buy immersing uncut and

unloaded paper of good quality in sulfuric acid.

Yellow Pad

Is usually used in schools and offices for longer writings. This paper

can be copied, faxed, stored in an office or stored elsewhere. The physical

placement of this paper often helps organize information.

Presentation and Boards

Folders

Are used for filing loose paper together for organization and protection.

File folders usually consist of a sheet of heavy paper stock or other thin, but stiff,

material which is folded in half, and are used to keep paper documents.

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Whiteboards

Are commonly used as a fixture in many offices, meeting rooms,

school classrooms, and other work environments. We use whiteboard markers

to write on the white board which do not generate any dust unlike chalks. It is

also magnetic so we can stick notes on it with magnets.

Clear Book

Has become an indispensable part of an office. Designs are both

elegant and functional. They come in a variety of tasteful colors to easily

organize your records and documents. They are made from high-density

polypropylene, so they are lightweight, environmentally friendly, scratch and

moisture resistant, and very strong.

Cutter Blades

Are refills for blades. They are sold in box. These refills are attached to

the cutter for the replacement of the old blade.

Cutter

Is similar to the use of a small knife but it has a locking device features

and slit tail piece for snapping off blunt blades. Its blades are refillable as well.

Ruler

Is an instrument used in to measure distances and/or to rule straightlines.

Scissors

Is a tool used for cutting thin material that requires little force. They are

used for cutting paper, cardboard, metal foil, thin plastic, food, cloth, rope and

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wire. They are also used for cutting hair and nails.

Pencil Sharpener

Is a device for sharpening a pencil's point by shaving the end of it.

Pencil sharpeners exist in both electric and hand-powered forms.

Compass

Is a navigational instrument that shows directors in a frame of

reference that is stationary relative to the surface of the earth.

Packaging Tape Dispenser

Is made especially for packaging tape for easier cutting of the tape to

lessen time cutting and to make work more efficient.

Staple Wire

Staple wires vary with the size of the stapler you are using. Small

staples are used with a stapler to attach pieces of paper together while larger

staples might be used with a hammer or staple gun for fencing, masonry,

roofing and cardboard boxes. Surgical staples are used for the closing of

incisions and wounds, a function also performed by sutures.

Puncher

Are a various tools that can be referred to us punchers.

Tape

Is a strip of long, thin and narrow matter, usually rolled up that is used

to hold materials in place or together. There are the items and sizes of tape.

Glue

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Is used to stick things together. It is commonly used for paper, wood

or any smooth surfaces and for doing crafts. The advantage of this glue is that it

is

colored white and as it dries, it becomes transparent, less visible.

Masking Tape

Is a type of pressure-sensitive adhesive tape made of easy-to-tear paper

backed with a weak adhesive. It is used mainly in painting, to mask off areas

that should not be painted. The adhesive is the key element to its usefulness, as

it allows the tape to be easily removed without leaving residue or damaging the

surface to which it is applied.

Packaging Tape

Is an adhesive-coated fastening tape used for temporary or, in some

cases, permanent adhesion between objects.

Paste

Is an adhesive which is compound that adheres or bonds two items

together. Adhesives may come from either natural or synthetic source.

Rubber Band

Is a short length of rubber and latex formed in the shape of a loop.

These bands are typically used to hold multiple objects together. It comes in

different colors.

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OPERATION PROCESS

A. Welcome the costumer

The first step, spend time with the customers to understand how they will use

your product or service. And the way you communicate the customer and how to

treat them.

B. Inquiring

Inquiring is the second process when the customers look for the assistance of

the sales lady.

C. Selecting

Is the third process, the customers choose the product they want. Because in

promoting the products it is kind of wondering what should be most concerned with

when selecting the products.

D. Paying

Paying is the end of the process. Customer will be paying the item that

he/she chooses. And most customer are rushing around in a frantic panic

searching for each and every item they used in school supply list.

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Figure 1

DISTRIBUTION FLOW CHART

Divisoria is a distributor of Penna School and Office Supplies. Penna

will be selling a good product for Elementary, High school, Colleges and

Private and Public Offices or even Computer Shop.

DIVISORIA

PENNA School and OfficeSupply

Elementary School

High School

Colleges

Private or Public Offices

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Plant Size and Production Schedule

The plant size of land is 105 square meter. The operating schedule of

renovating the building is for about 1 week.

Hours of Operation- the store will be open on 7am to 7pm. It is

important that the store is open during of time peak traffic when students will be in

the hallway and have time to stop. Staffing must also be considered when setting

hours of operation.

Machinery and Equipment

Ceiling Fan

Photo Copier
http://www.google.com/imgres?q=ceiling+fan&hl=en&biw=1024&bih=363&tbm=isch&tbnid=ZbU1TTUfE7F3VM:&imgrefurl=http://remodelista.com/posts/10-easy-pieces-ceiling-fans&docid=IE3xGwoWY8i5iM&imgurl=http://remodelista.com/img/sub/uimg/Julies%20Images/Extraordinaire%20Ceiling%20Fan%202.jpg&w=375&h=353&ei=C42jTqnWN66XiAegl5HdBg&zoom=1&iact=rc&dur=0&sig=106544183402695389021&page=14&tbnh=77&tbnw=76&start=68&ndsp=4&ved=1t:429,r:13,s:68&tx=42&ty=56

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Paper Cutter

Printer

Cash Vault

Basket

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Plant Location

The proposed business PENNA School and Office Supplies will be

located at Brgy. Cabcaben beside the Fil Oil and near Elementary and High

School.Theland is about 105 square meters.

Store Building

The Penna store is a Studio type. The cost of rent is P96, 000 yearly

and77,235.00 for Renovations.

Raw Materials

The raw materials that will be used for renovations recommended and

the materials will be provide or will be delivered by the FHER HARDWARE.

Utilities

The proposed business will be located in Barangay Cabcaben

National Road. PENELCO is our distributor of electricity, while the supply of

water taken from MARIWAD (Mariveles Water Disrtict).

Waste Disposal

Cleanliness is one of the main responsibilities of the business

environment, The garbage will be disposed through the service of garbage

collector of Brgy.Cabcacaben three times a week, which is Monday, Tuesday,

and Wednesday. Electricity is provided by PENELCO and Water supplies are

provided by MARIWAD.

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CHAPTER 4

FINANCIAL PLAN

A financial aspect is a document that describes the current financial

status, the financial goals and when you want to achieve them, and strategies to

meet those goals. It provides information about the financial position and

changes in financial position of an enterprise that is useful to a wide range of

users in making economic decisions.

It consists of the Initial capital required by the investors, Notes and

Assumptions, Sources of financing, Projected income statement, and projected

cash flows which have been recognized in this chapter.

Financing has a concern about the contractual obligation of fixed

interest and principal amortization burdens which should be met from the

operation of revenues and from internal cash generations of the company.

Inability to meet such contractual obligations, in extreme cases, can lead to

threats of bankruptcy.

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PENNA School and Office Supplies determines and considers the

importance of the financial to make an assurance to the status of the sources

come from in purchasing products to have a smooth flow of sales and to be

informed with the expenses which have been incurred during the operation. It

may also show the timeframe and schedule regarding to the operation of such

activities.

Income Statements

Income statement is also called the profit and loss statement or

income and expense statement. This statement shows how profitable your

business was. That is, how much money your business will make after all

expenses are accounted for. This may include the expenses which incurred in

providing prior to the needs in establishing the school supplies store and other

assets which may affect the present status of financial position.

Statement Cash Flows

Cash flows provide information about the cash receipts and cash

payments of an entity during the period. It is a formal statement that classifies

cash receipts and cash payments into operating, investing and financing

activities.

Balance Sheet

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A standard company balance sheet has three parts: assets, liabilities

and ownership equity. The main categories of assets are usually listed first and

typically in order ofliquidity. Assets are follow by the liabilities. The difference

between the assets and the liabilities is known as equity or the net assets or the

net worth or capital of the company and according to the accounting equation, net

worth must equal assets minus liabilities.
http://en.wikipedia.org/wiki/Liquidityhttp://en.wikipedia.org/wiki/Net_assetshttp://en.wikipedia.org/wiki/Accounting_equationhttp://en.wikipedia.org/wiki/Liquidityhttp://en.wikipedia.org/wiki/Net_assetshttp://en.wikipedia.org/wiki/Accounting_equation

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NOTES AND ASSUMPTIONS

1. P 1,000, 000.00 is the total capital requirements.

2. Salaries and wages are to increase 3% annually.

3. Taxes and Licenses are assume to increase 5%.

4. Advertising expense is amounting P2, 000 monthly is assume to increase by

3%.

5. Utility expenses are increase by 5% per annum.

6. Rent expense will increase 3% yearly.

7. Miscellaneous expense will increase 5% yearly.

8. Income tax 30%.

9. Purchase discount is 5%.

10. Transportation expense of P 10,000.00 will increase 3% annually.

11. Ending Inventory is 10% of Goods Available for Sale.

12. Purchase will increase 10% annually.

13. Input and Output VAT were disregarded.

14. Accounts Payable will decrease by 5% yearly.

15. Accounts Receivable is 20% yearly.

These are the notes and assumptions consider as guidelines and show

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how the changes of expenses work every year considering the percentages

assume to be higher.

SOURCES OF FINANCING

Amelia Lopez P 100,000.00

Jonalyn Angeles 90,000.00

Edelourdelyn Vicada 90,000.00

Angelica Dela Cruz 90,000.00

Sarah Joy Delos Reyes 90,000.00

Jessica Rose Pineda 90,000.00

Carmela Mae Sadie 90,000.00

Leah Sayaboc 90,000.00

Lester De leon 90,000.00

Gregorio Fererria 90,000.00

Vhaiel Salting 90,000.00

GRAND TOTAL P 1,000, 000.00

This source of financing are based on the share agreement of the

involved person who are concern and shoulder those expected expenses in

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order to finance well their prior activity. It estimated and may vary depending on

source from which items purchased.

INVESTMENT COST

FURNITURE AND FIXTURE P 261,100.00

TOOLS AND STORE EQUIPMENT 124,960.00

OPERATING COST (ANNUAL) 458,258.02

RENOVATION COST 77,235.00

ORGANIZATIONAL COST 8,495.00

TOTAL PROJECT COST P 930,048.02

These are the expected costs or expenses that are needed and may

incur to satisfy the activity or business that wants to build. PENNA School

Suppliesconsider those expenses to develop, construct and start a well-

presented School Supplies Store and to provide for major modifications of an

existing capability.

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SUPPORTING SCHEDULES TO TOTAL PROJECT COST

TABLE 8

FURNITURE and FIXTURES

QUANTITY DESCRIPTION PRICE/UNIT COST TOTAL COST1 Signage P 10,000.00 P 10,000.00

5 Ceiling fan 1,500.00 7,500.00

1 Computer Set 20,000.00 20,000.00

1 Office Table 2,500.00 2,500.00

1 Counter Desk 5,000.00 5,000.00

1 Shovel Chair 1,500.00 1,500.00

3 Cabinet 6,500.00 18,500.00

4 Book Shelves 7,000.00 28,000.00

2 Roll up 7,800.00 15,600.00

5 Glass Window 3,500.00 17,500.00

1 Cash Volt 20,000.00 20,000.00

1 Cash Register Machine 40,000.00 40,000.00

1 Xerox Machine 75,000.00 75,000.00

GRAND TOTAL P 261,100.00

Table 8: These are the furniture and fixtures, which required in

putting up a schoolsupplies business in order to do well the smooth flow of

everyday sales operation.

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TABLE 9

TOOLS AND STORE EQUIPMENT

QUANTITY DESCRIPTION PRICE/UNIT COST TOTAL COST

50 Basket P 50.00 P 2,500.00

2 Folding stairs 3,450.00 6,900.00

2 Fire Extinguisher 2,700.00 5,400.00

1 Fire alarm 3,500.00 3,500.00

2 Calculator 250.00 500.00

1 Clock 500.00 500.00

3 Trashcans 720.00 2,160.00

3 Exhaust Fan 3,200.00 9,600.00

1 Electric generator 27,000.00 27,000.00

1 Sound system unit 50,000.00 50,000.003 Price tagged 150.00 450.00

7 Light bulbs 250.00 1,750.00

1 Lamination 10,000.00 10,000.00

1 Paper cutter 700.00 700.00

1 Printer 4,000.00 4,000.00


Table 9: These are the tools and equipment provided in completing

and satisfying the every activities conducted inside the school supplies store

including their corresponding prices.

TABLE 10

RENOVATION COST

QUANTITY DESCRIPTION PRICE/UNIT COST TOTAL COST

1 pc. Toilet bowl P 1,500.00 1,500.00

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1,050 pcs. Tiles 25.00 25,000.00

2pcs. G.I. Pipe 2,350.00 4,700.00

1 pc. Door Knob 200.00 200.00

15 bucket Paint gloss Latex 1,900.00 28,500.003 pcs. Paint Roller 45.00 135.00

20 pcs. Galvanize

(10 ft.)320.00 6,400.00

10 bags Cement 180.00 1,800.00

1 Cubic Sand 600.00 600.00


Table 10: These are the materials needed in renovating and improving

the building an apartment type turns to a school supplies store.

TABLE 11

OPERATING COST

Utilities Expense P 90,000.00

Salaries and Wages 94,800.00

Rent expense 96,000.00

Miscellaneous Expense 6,360.00

Advertising Expense 24,000.00

Transport Expense 10,000.00

Labor Cost 8,400.00

Cost of Sale 128,698.02

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Table 11: This table shows the expenses that have been incurred

before and after in a one (1) year operation.

TABLE 12

ORGANIZATIONAL COST

Business Permit Name P 2,500.00

Sanitary Permits Fee 70.00

DTI/SEC Registration 3,000.00

Police Clearance Fee 120.00

BIR Permit 200.00

Mayors Permit 2,500.00

Municipal Clearance 80.00

Barangay Clearance 25.00


Table 12: This table shows the cost before putting up a business

including which were required including the legal fees and licenses.

TABLE 13

SCHEDULES

2012 2013 2014 2015 2016

Miscellaneous

Expense

6,360 6,678 7,012 7,362 7,731

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Advertising Expense 24,000 ----00---- ----00---- ----00---- ----00----

Utilities Expense 90,000 94,500 99,225 104,186 109,395

Salaries and Wages 94,800 97,644 100,573 103,590 106,698

Taxes and Licenses 8,495 8,919 9,364 9,832 10,323

Rent Expense 96,000 98,880 101,846 104,920 108,067

Transport Expense 10,000 10,300 10,609 11,139 11,696

Table 13: This table represents the schedule of each expense that has

been acquired every year during and after the operation and give as a guide

prior to the cash that may incur.

TABLE 14

DEPRECIATION OF FIXED ASSETS

Fixed Cost Useful life Depreciation

Furniture &

FixtureP 261,100.00 10 years 26,110.00

Store

Equipment

105,350.00 10 years 10,535.00

Tools and

Equipment19,610.00 15 years 2,951.50

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Table 14: This table refers to the fixed assets or equipment acquired in

the business that has been depreciated according to the useful life of given

including the depreciated amount.

PENNA SCHOOL AND OFFICE SUPPLIESPROJECTED INCOME STATEMENT

2012 2013 2014 2015 2016Sales 1,152,790 1,185,130 1,217,381.50 1,249,631 1,281,891.50

Less: Cost of Sales 148,003 156,690 164,653 172,898 181,545

Gross Income 1,007,878 1,028,440 1,052,728 1,076,732 1,100,367

Less: Operating ExpensesSalaries 94,800 97,644 100,573 103,590 106,698Rent 96,000 98,880 101,846 104,920 108,067Utilities 90,000 94,500 99,225 104,186 109,395

Advertising 24,000 ---000--- ---000--- ---000--- ---000---Miscellaneous 6,360 6,678 7,012 7,362 7,731Taxes & Licenses 8,495 8,919 9,364 9,832 10,323

Transportation 10,000 10,300 10,609 11,139 11,696Total Operating Exp. 329,665 316,921 328,629 341,029 353.910Net Income before tax 675,122 711,519 724,099 735,703 746,437Prov. for Income Tax 202,537 213,456 217,230 220,711 223,931Net Income after tax 475,585 498,063 506,897 514,992 522,506

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SUPPORTING SCHEDULE TO INCOME STATEMENT

2012 2013 2014 2015 2016

Beginning Inventory 14,299.78 16,444.75 17,409.98 18,294.78 19,210.95

Add: Net PurchasesPurchases 158,050.20 165,952.71 174,250.35 182,962.87 192,111.01

Less: Discount 7,902.51 8,297.64 8,712.52 9,148.14 9,605.55

Goods avail. for Sale 164,447.47 174,099.82 182,947.81 192,109.51 201,716.41

Less: Ending Inventory 16,444.75 17,409.98 18,294.78 19,210.95 20,171.64

Cost of Sales 148,002.72 156,689.84 164,653.03 172,898.56 181,544.77

Note: Purchase discount of 5% and the Ending inventory will be 10% ofGoods available for sale.

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PENNA SCHOOL AND OFFICE SUPPLIESBALANCE SHEET

For the Year Ended

2012 2013 2014 2015 2016Current AssetsCash 399,512 275,610 435,909 288,911 747,513 298,924

Acct. Receivable 230,588 237,026 243,476 249,926 256,378

Inventory 14,299 16,444 17,409 18,294 19,210 20,171

Total Current 41

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