All Chapter
All Chapter
EXECUTIVE
SUMMARY
LOCATION OF HEAD OFFICE AND FACTORY: Lapu-lapu St. Corner Echavez Dipolog
City @ SAV Building 2nd Floor
Marketing Aspect
The Sakura Wellness Spa is located at 2nd floor SAV Building Lapu-lapu St., Corner Echavez.,
Estaka Dipolog City. The potential target market of the proposed business is from the age bracket 22-50
years old who are health conscious or body conscious individual. We emphasize the barangays: Turno,
Miputak, Estaka, Biasong, and Central Barangay for they are the near barangays to our location. It is an
advantage having an accessible location, peaceful, quiet, and reasonable price which suits in customers
budget.
Through the respondent’s answers on the survey questionnaire we conducted, the tally the
researchers gathered helps to determine if the people are willing to avail in a Spa.
Management Aspect
Sakura Wellness Spa is a Japanese inspired. Sakura in Japan are cherry blossoms, a special flower
for the people. Cherry Blossoms are a symbolic flower of the spring, a time of renewal, and fleeting
nature of life. The proposed business is a sole proprietorship organization which is owned by a single
person. Recruitment and Selectionis conducted for the business necessary employees and implement a
certain management policies, rules and regulations for the purpose of avoiding misunderstanding,
Technical Aspect
To start the business, there are things that need to be consider. We have to be smart in acquiring
all the machineries needed, the equipment, tools and other important things in pursuing our purpose to
determine carefully the estimated total cost. Also, the financer would able to know the possible capital to
Taxation Aspect
Sakura Wellness Spa will operate solely/ sole proprietorship type of business, which has many
advantages and benefits to the owner. The rules in engaging the business will be registered in the
accredited agencies of the government either in the local or national for the purpose of making it legal.
The business tax paid to the government will be useful in raising funds for welfare, big and small
building infrastructures, public services, schools, hospitals, roads and other project that people needs.
Financial Aspect
The capital for Sakura Wellness Spa is from the owner’s personal money plus loan. The financial
aspect determines the expenses made during the acquisition of the materials needed, total cost for the
project, salaries of employees and taxes. The calculations being shown in the financial statement indicates
that the proposed business is feasible and viable in the organization. It is estimated that within a year the
investment of capital will be completely recovered and the net profit will be generated properly.
Socio-Economic Aspect
Sakura Wellness Spa guarantee that it could provide socio-economic contribution to the
community it belongs. Paying taxes that helps economic welfare. Providing employment to unemployed
individuals as well as undergraduate for the purpose of helping decline the number of unemployment in
our country. Thus, every business units helps economic development. Attracting investors to invest, that
THE
PROPOSED
PROJECT
GENERAL BACKGROUND
Spa industry in the Philippines developed with the surge in the number of spa establishments in
Metro Manila, Metro Cebu and other key cities and provinces. The Spa is part of the health and wellness
industry and is a big and fast-growing business. The fast growth is mostly because of the aging baby
boomer generation and the increasing interest of people nowadays on personal health and fitness.
Spa and wellness industry in Dipolog City is soaring as investors are getting interested to
venture into it as manifested by the number of spas operating here. Making healthy lifestyle choices and
escape from their daily living to relax because we all know Dipolognons are hardworking people.
Spas are now regarded as being home to some of the most modern and heading treatments and
research into nutrition, mindfulness, and wellbeing. Numbers of people use spas more and more
Each day we work toward maximizing our level of health and wellness to live long, full, and
healthy lives. The pursuit of health, personal growth, and improved quality of life relies on living a
balanced life. To achieve balance, we need to care for our mind, body, and spirit.
The proposed project shall be named ‘’Sakura Wellness Spa’’ which will be located in the 2 nd
floor at SAV Building Lapu-Lapu St., Corner Echavez Estaka, Dipolog City. The location provides easily
We strive toward optimal-state of well-being. Our responsibility is to guide and motivate our
1. Management Aspect
2. Marketing Aspect
To define the different factors in external environment that is expected to affect business
operation.
3. Financial Aspect
4. Technical Aspect
To determined products and services will be offered are known and love by the target
market.
5. Taxation Aspect
The proposed business will benefit the economy through providing employment.
The business owners and business pay their tax obligation to generate funds for the
The proposed business will provide help to the community and our countrymen.
This particular study shall limit to find out the feasibility of the business.
2. The study will focus on customer satisfaction towards services that we provide.
3. The Financial Statements prepared in the study will only base on budgets and assumptions.
4. Recognize the nature of business, especially the corporate focus on quality affordable prices, gives us a
unique opportunity to make a very positive contribution to the nearest barangay of our business location.
The researchers used different techniques and approaches in the conduct of the survey.
1. Interview Method
The researcher conducted an interview with some of the people who has
2. Survey Questionnaire
3. Internet Research
Modern life has become easier and the people of the world have to thanks to the
information sharing. The researcher conducted some research through internet for
4. Related Studies
From the start of the modern spa in the mid-twentieth century, the spa industry
has grown substantially worldwide. Part of that growth involves spas of different
resort spas, and destination spas. Regardless of the type of spa, most operations
barriers to exit are substantial enough that even weakened operations might
notable consolidation. Because of the pressure on prices, some spas have been
tempted to offer services in a commoditized fashion, but the most successful spas
will focus on their total operation to promote their brand. It seems likely that the
Spa Trends
Study, the total number of spa visits surpassed 180 million for the first time last
year, and increase of 2.5 percent over 2015. Income also set a new annual record
of $16.8 billion, a jump of 3.1 percent. Facilities grew to meet demand, with the
The primary source of information in our study is the data from the questionnaires and some
interviews from our target market. Questionnaires are easy to analyze and data entry can be done easily
through the help of computer. The questionnaire helped us in gathering both quantitative and qualitative
data. On the other hand, the interview is considered a direct source of information because this is where
the views and perspective of the target consumers are being heard.
Other sources of information used in the study are based on the answered questionnaires, through
interviews, other feasibility study books related to the topic, through online searching, statistical data of
specified number of people coming from the City Hall, and other relevant information from the internet.
MARKETING
ASPECT
INTRODUCTION
This part of the feasibility study aims to determine the factors that will make the business
opportunity that was presented in the business case a success, and also to know the different variables
involved with your business venture and how it will be accepted on the open market along with who will
be the target audience. Market study will be the exploration of the main focus of the business opportunity
along with the alternative paths it could follow. By collecting this data, management can then make an
informed decision on which path should be pursued in order to create the most profitable revenue stream
for the company. It contains the comprehensive analysis of demand, supply, and statistical survey which
The market study will explore the different markets where a target audience might be located.
There should also be alternative target audiences and their location explored. Along with the target
audience, other factors that need to be investigates is how acceptable the deliverable is to the propose
target audience.
The market study focuses on what are the services they usually avail, who will avail the services
that we are going to offer to satisfy their body and mind relaxation. Also has to explore the price the
target audience is willing to pay for the deliverable. If it is a great service that we are going to offer, but
SERVICES DESCRIPTION
1. Body Massage
A manual manipulation of soft body tissues (muscle, connective tissue, tendons and
2. Traditional Massage
Also called ‘’hilot’’ a hand- on healing art that involves intuition and massage. A
traditional Hilot treatment entails deep massage with the goal relaxing the mind and healing the
body. Treatment effects are enhanced when the patient is fully relaxed and breathing deeply.
3. Hot Stone
Type of massage therapy that involves the use of smooth, heated stones. The massage
therapist places the hot stones on specific points on your body and may also hold the stones while
4. Shiatsu Massage
Shiatsu means "finger pressure". Shiatsu techniques include massages with fingers,
thumbs, feet and palms; assisted stretching; and joint manipulation and mobilization. To examine
Ventosa massage therapy is an ancient Chinese alternative treatment that uses local
suctions on the skin to eliminated stagnation of the blood flow. It also promotes healing
for a variety of health condition like colds, bronchitis, pneumonia, body pain, swelling
6. Foot Spa
Primarily the technique involves soaking of the feet in a foot bath with warm water and
added salt and essential oils, scrubbing, massaging and detoxifying, cleaning and applying foot
7. Foot Scrub
Foot Scrub applied to the feet to help remove and exfoliate the dry, rough areas of your
feet.
8. Hands Spa
Hand spa helps remove dead cells and callous. Callous appear on hands because of the
9. Facial Scrub
Facial Scrub is a beauty treatment which cleanses and exfoliates the skin of the face
Regular Facial is a leave skin feeling clean and refreshed, completely cleanse your face.
Facial with Laser is a treatment to reduce facial wrinkles and skin irregularities, such as
Diamond Peel cosmetic procedure removes excess oil, dirt, and dead cells on the surface
of the skin to reveal the younger, brighter skin cells underneath. A diamond peel can improve the
appearance of fine wrinkles and lines, even out a patchy complexion, and reduce mild to
It is very important in every business to fully known our target market. Our target market has an
age bracket 22-50 that includes labor force such as, office employee, instructors and also a housewife who
needs to escape their daily life stresses, which needs to relax, refresh and be beautified. We emphasize the
Miputak, Biasong,, Central Barangay and Turno because they are the place located near at our business
location, Lapu-lapu St. Echavez Estaka , Dipolog City @ SAV Building 2nd Floor.
DEMAND ANALYSIS
Base from our survey, there is a demand of Spa to be put up in Lapu-Lapu St. Corner Echavez
Estaka Dipolog City @ SAV Building 2nd. In which there is a rate of 53.02% or 149 of the interviewees
out of 388 who agreed and preferred to have a Spa to build in the said target area. Therefore, many
individuals are willing to avail if we are going to establish a Spa since 53.02% who agreed and indicates
that they are willing to avail the Sakura Wellness Spa service offerings.
SUPPLY ANALYSIS
Sakura Wellness Spa equipment that is proposed to be employed will be of high quality,
advanced and most of the facilities for the business operations will be refined, but economical. With this
perspective, the researchers decided to procure such equipment and most of the facilities from outside the
city, particularly in Metro Manila in order for us to get a good quality equipment and if given privilege
the supplier will give a discount that can reduce expenses. Sakura Wellness Spa will operate from
1:00pm-10:00pm Monday-Saturday. We can supply the needs of the customers 9 hours a day. Our Spa
satisfaction of the customers from facial, body massage and foot spa that we offer.
DEMAND-SUPPLY ANALYSIS
The demand appears to be fairly satisfied by the supply since the 9 hours per day that we could
supply is enough and reasonable to meet the demand. But every now and then, the Sakura Wellness Spa
must consider the certain factors affecting the market which may disrupt the equilibrium between the
demand and supply. The demand may be significantly affected by customer’s growth, income changes,
lifestyle, and prices and by mode of promotions. Although prices are closely tied with almost all the
competitors, through their calculation of some experts in the field of Spa industry, the researchers
consider that the prices may at time differ due to intense market situation. Another significant factor is
inflation rate that can affect supply expenses. The supply may be influenced by the development of
management, new services offerings, improved and additional facilities and equipment, number of
instructions and government policies. The Sakura Wellness Spa will assure that the demand and supply is
in equilibrium.
MARKET ANALYSIS
Our respondents are composed of selected barangays from Dipolog City namely, Central,
Biasong, Estaka, Miputak, Turno who are at the age of 22-50 years of old. Researchers based the
projected population this 2018 since this is the latest population in Dipolog City.
The projected population this 2018 using 2.06% growth rate given by Population Commission of
Dipolog City. Using the Sloven’s formula we are able to come up with sample size needed in our survey.
Sloven’s Formula
𝑁
𝑛=
1 + 𝑁𝑒 2
Assumption: Margin of error 5%
Where:
N = Number of Population N = 12,836
n = Number of Samples
e = Margin of Error
𝑁 12,836 12,836
𝑛= = = 388
1+𝑁𝑒 2 1+12,836 ( 0.052 33.09
The researchers consider the number of populations in Dipolog City, which would consistently,
represents the potential target market. The population ages 22-50 years old on each namely barangays
Central Barangay, Estaka, Turno, Biasong are determined based on the information given from the City
Hall.
It is being presumed that the ages 22-50 have the greater capability and the labor force of the city.
The table below shows the total population of the target market.
Estaka 3,098
Turno 4,221
Biasong 1,429
Miputak 3,267
Total 12,836
0%
23%
77%
Yes No
Analysis:
The chart shows how many of the surveyed sample size would like to avail Spa services. Of the
388 respondents coming from the barangays of Turno, Estaka, Biasong, Miputak, Central Barangay
including office workers, instructors, housewife and others, 297 or 76.55% respondents have already tried
to avail a Spa while the other 91 or 23.45% respondents are not yet been in a Spa. It distinctly shows that
there is a significant number of people who have avail in a Spa. They will be the prospect market of
38%
62%
Yes No
Analysis:
The chart shows how many respondents who are interested in going a Spa. 56 or 61.54% out of
153 respondents are interested in going to a Spa and 35 or 38.46% respondents are not interested in going
to a Spa.
5% 3%1%
16%
75%
Analysis:
The figure shows where the respondents usually avail Spa services. A significant number of
respondents usually avail Spa services a Nuat Thai Day Spa which is 153 or 75% respondents, 32 or
15.67% respondents’ avail in Baan Khun Thai, 11 or 5. 39% avail in Bali Ayurveda Spa and Wellness
Center, 6 or 2.94% avail in Suai Thai Foot and Body Massage and 2 or 0.98% avail in home services and
15%
26%
27%
32%
Analysis:
We sum up the totality of the reason why do they choose to go to a Spa, the highest main reason
why they went in a Spa is to relax with 114 or 32.29% respondents next is to relieved stress and pain with
96 or 27.20% respondents followed by to be alone and have some quality time with 91 or 25.77% and
lastly to spend quality time to family/friends with 52 or 14.73%. This indicates that we will assure the
Question #4: What factor most impacts upon your decision to return to a Spa?
12%
27%
24%
20%
17%
Analysis:
The figure shows the decision upon going to a Spa the highest percentage was the quality time 95
or 26.91% respondents followed by range of services 84 or 23.79% respondents, location which was 72 or
20.40% respondents, cost of the services 84 or 23.79% respondents, and last the regular package to offer
Question #5: If we will put up a Sakura Wellness Spa somewhere in Dipolog City, would you avail the
42%
58%
Yes No
Analysis:
This figure shows the number of respondents who would willingly become customers of Sakura
Wellness Spa by availing the services that it will offer. The illustration shows that 149 or 42.21%
respondents will avail the business that we are going to open which is Sakura Wellness Spa located
somewhere here in Dipolog City and 204 or 57.79% respondents doesn’t want to avail.
Question #6: At what time of the day do you avail in our Spa?
46%
54%
Afternoon Night
Analysis:
The figure shows at time of the day does the respondents prefer to go in a Spa. 81 or 28.83%
respondents will spend during afternoon while 68 or 24.20% respondents is during night time. Afternoon
is much higher than night. This will form part of the basis in scheduling the Spa services of the Sakura
Wellness Spa.
17%
22%
28%
33%
Analysis:
The figure shows the number of respondents and how frequent they avail Spa center. Once a
week, 33 or 22.15%. Followed by twice a week with 49 or 32.88% which is the highest frequency. In
monthly basis, once a month there are 41 or 27.52%. Lastly, twice a month with a total of 26 or 17.45%
of the respondents. This indicates that the customers usually go to a Spa twice a week.
5%
27%
31%
37%
Analysis:
This figure shows the number of respondents and how long they spend time in a Spa. the
significant number of respondents usually choose 2 hours which is 55 or 36.91% then, 3 hours which
have 46 or 30.87%, followed by 1 hour with 41 or 27.52% and 7 or 04.70 % is the lowest time range.
25%
75%
Analysis:
This figure shows what kind of services the respondents usually avail when they went to a Spa.
112 or 75.17% respondents prefer the Regular Package. Regular Package include Facial, Body Massage,
Foot Spa, from face to foot. 37 or 24.83% respondents avail individual services.
MASSAGE
8%
11%
49%
32%
Analysis:
This figure shows in which massage services the respondents usually avail. The greatest number
of respondent avail in Body Massage that is 18 or 46.64%, followed by the Traditional Massage with 12
or 32.43% respondent. Then, the Hot Stone Massage with 4 or 10.81%. Lastly, the Shiatsu Massage gain
20%
48%
32%
Analysis:
This figure shows the number of respondent avail in a hand and foot care services. The foot spa
which is 12 or 48% which is the highest respondent and the Foot scrub is 8 or 32% respondent. Lastly, the
FACIAL CARE
12%
15%
50%
23%
Analysis:
This figure shows the number of respondent’s avail in facial care services. The Facial Scrub is the
highest number of respondents which is 13 or 50% compared to Regular Facial which is 6 or 23.08%.
Then, the Facial with Laser 4 or 15.39% and the lowest number of respondents is Diamond Peel which is
3 or 11.54%.
REGULAR PACKAGE
25%
40%
35%
Analysis:
This figure shows the number of respondents that avail in the regular package services. The
respondents preferred to the stress release services that include foot spa, hand spa and body massage in
the package which is 45 or 40.17% compared to relax and refresh services that include foot spa, foot
21%
79%
YES NO
Analysis:
This figure shows the number of respondents who are willing to avail the additional item we are
going to offer. 31 or 20.81% respondents’ answers YES in availing the drinks we are going to offer and
118 respondents responded NO with the additional item. This indicate if we are going to continue the
13%
29%
23%
35%
Analysis:
This figure shows the number of respondents who will avail to the additional item we are going to
offer. This indicates that many individuals are prefer to buy Green tea as we can see there are 11 or
35.38% respondents compared to Coffee with 9 or 29.03%, Ginger Tea with 7 or 22.58%. Lastly, the
Water 4 or 12.90%
FREQUENCY
MASSAGE
TYPES PERCENT PER FREQUENCY
BODY MASSAGE Once a week – 11.11%
Twice a week – 5.56%
Once a month – 61.11%
Twice a month – 22.22%
TRADITIONAL MASSAGE Once a week – 25%
Twice a week – 8.33%
Once a month – 41.67%
Twice a month – 25%
HOT STONE MASSAGE Once a week – 25%
Twice a week – 0%
Once a month – 75%
Twice a month – 0%
SHIATSU MASSAGE Once a week – 0%
Twice a week – 0%
Once a month – 100%
Twice a month – 0%
VENTOSA GLASS Once a week- 0%
Twice a week- 0%
Once a month- 0%
Twice a month- 0%
FACIAL CARE
TYPES PERCENT PER FREQUENCY
FACIAL SCRUB Once a week – 38.46%
Twice a week – 15.38%
Once a month – 38.77%
Twice a month – 15.38%
REGULAR FACIAL Once a week – 50%
Twice a week – 0%
Once a month – 50%
Twice a month – 0%
FACIAL WITH LASER Once a week – 0%
Twice a week – 0%
Once a month – 100%
Twice a month – 0%
DIAMOND PEEL Once a week – 0%
Twice a week – 0%
Once a month – 75%
Twice a month – 25%
REGULAR PACKAGE
TYPES PERCENT PER FREQUENCY
STRESS RELEASE Once a week – 53.33%
Twice a week – 8.89%
Once a month – 15.56%
Twice a month – 22.22%
RELAX AND REFRESH Once a week – 41.03%
Twice a week – 5.13%
Once a month – 28.21%
Twice a month – 25.64%
AROMATHERAPY Once a week – 14.29%
Twice a week – 0%
Once a month – 57.14%
Twice a month – 28.57%
OTHER INCOME
TYPES PERCENT PER FREQUENCY
COFFEE Once a week – 33.33%
Twice a week – 0%
Once a month – 44.44%
Twice a month – 22.22%
GREEN TEA Once a week – 36.36%
Twice a week – 9.09%
Once a month – 36.36%
Twice a month – 18.18%
GINGER TEA Once a week – 14.28%
Twice a week – 0%
Once a month – 57.14%
Twice a month – 28.57%
WATER Once a week – 50%
Twice a week – 0%
Once a month – 25%
Twice a month – 25%
MARKET SHARE
The market share is based on the information gathered from the survey questionnaire.
COMPETITION ANALYSIS
Competition is the act or process of trying to get or to succeed against a person or group that you
are competing with. All business organizations compete with competitors in order for the business to stay
on top.
Baan Khun Thai 2:00pm-12:00pm Php 150.00-500.00 Osmena Corner Mabini St.
Biasong Dipolog City, Vl
Apartment Ground Floor
Bali Ayurveda Spa 2:00pm-11:00pm Php 100.00-1,000.00 Ground Floor Verex and Wellness
Center Bldg. Zamora Extension,
Estaka Dipolog City
Suai Thai 11:00am-11:00pm Php 150.00-1,000.00 2ND Floor Capitol drive, Dipolog
City, LAGSEV BLDG.
As we have observed, our competitors have their highly known services that might compete ours
because they exist a year ago. Many people have experienced their service too. With that, we would like
to let them find out what makes our services different from the others that they will not hesitate to avail
on it because our services provide many health benefits that are essential to the human body.
With the extent to our study, the other competitors of our spa like Bali Ayurveda Spa and
Wellness Center, Nuat Thai Day Spa, Baan Khun Thai, and Suai Thai Foot and Body Massage are also
included in the analysis of competition because they are also considered as our secondary competitors.
We also focused on the highest rate result based on our survey questionnaire we have conducted.
MARKETING STRATEGY
Marketing Strategy is a long-term, forward-looking approach to planning with the fundamental
goal achieving a sustainable competitive advantage.
1. Planning
A. Target Costumers
Location
Male and female 22-50 years old
People work in the office
Entrepreneurs
Tourists
2. Online Marketing
3. External Marketing
4. Internal Marketing
A. Spreading the information to customer by our staffs through verbal and chat.
5. Public Relation
A. Interview our satisfied customer how they feel toward and services.
B. Create an article talking about our Spa made by our team.
6. Promotion
SWOT ANALYSIS
STRENGTHS
1. Our Spa will hire
professional and
skillful staff
2. We can fulfill
what customer
needs
THREATS
1. when the
economic goes down
people won't spend WEAKNESSES
much money to their 1. cannot provide
relaxation. addiional services
2. Existing Swot like waxing,
haircut, manicure,
businesses which
offer the same Analysis pedicure.
2. Low number of
services is a threat
due to the fact taht staffs in providing
they have already the service to customer.
popularity gained
from their
customers.
OPPORTUNITIE
S
1. People nearby
will come to try
our service.
2. People that love
our service will
recommend to
their friends and
family.
PROJECTED DEMAND
MASSAGE
# OF % per
TYPES INTERVAL DEMAND PRICE SALES
RESPONDENTS Frequency PER YEAR
OAW -
11.11% 51 102 15,298.47
FACIAL CARE
# OF % per DEMAND
TYPES INTERVAL PRICE SALES
RESPONDENTS Frequency PER YEAR
OAW -
38.46% 51 255 50,997.96
REGULAR PACKAGE
DEMAND
# OF % per
TYPES INTERVAL PER PRICE SALES
RESPONDENTS Frequency
YEAR
OAW -
53.33% 51 1224 550,765.58
OTHER INCOME
DEMAND
# OF % per
TYPES INTERVAL PER PRICE SALES
RESPONDENTS Frequency
YEAR
OAW -
33.33% 51 153 3,059.97
TAW - 0% 102 0 -
COFFEE 9 20
OAM -
44.44% 12 48 959.99
TAM -
22.22% 24 48 959.90
TOTAL 249 4,979.86
OAW -
36.36% 51 281 5,610.00
TAW - 0% 102 0 -
WATER 4 20
OAM - 25% 12 12 240.00
FORMULA:
Percentage of Frequency = Frequency / Number of Respondents x 100%
Demand per year = Frequency x Interval
Interval:
Once a Week = 360 / 7 days = 51
Twice a Week = 51 x 2 = 102
Once a Month = 1 x 12 = 12
Twice a Month = 2 x 12 = 24
Sales = Demand per year x Price
Example: In the Body massage the price is 250 and the Demand per year is 102 so 250 x
SUMMARY:
The sum of all the sales demand per year determines the total projected income within a year.
Sales projection or sales forecast is the business plan future sale. It is the basis for determining future
growth, expenses, profits and staffing. It shows how long the capital can be recovered. In massage
services the total sale is 255,458.01. Hand and Foot Care with a total of 150,000.00, Facial with
188,233.08. Regular Package with 2,772,717.26. We also have an additional item which gained
MANAGEMENT
ASPECT
INTRODUCTION
conceiving and achieving desired results by means of group effort consisting of utilizing human talents and
resources. Therefore, management is considered as the force that runs an enterprise and is responsible for
The overall implementation plan is discussed in the organization and management study. This
aspect includes a study of the offices and key personnel needed and their qualification, functions of each
individual in the organization and also the description of the duties, responsibilities and obligations of
employee for the firm’s policies and agreement, basic consideration in forming the organization, form of the
business organization that is best suited for the proposed business, projected schedule. This part of
feasibility study shows the benefits, and the salary of each employee.
The objective of the management aspect of a feasibility study is to determine the option
effectiveness of the organizational setup and qualifications of the individual who will make up the
organization. This aspect will determine the successful realization of the project study.
PROPONENT PROFILE
AGE: 23
NATIONALITY: FILIPINO
PROJECT BACKGROUD
Sakura Wellness Spa is the chosen name of our proposed business because our proponent has a
Japanese blood. Sakura in Japan are cherry blossoms, a special flower for the people. Cherry blossoms are
a symbolic flower of the spring, a time of renewal. And fleeting nature of life. Their life is very short.
After their beauty peaks around two weeks, the blossoms start to fall. It signifies love and the female
mystique they drop to the ground, falling like a snow and flow of the wind. But when started to bloom, it
brought great surrounding to everyone: our family, friends, a stranger’s smile, a child’s laugh. New scent
ORGANIZATIONAL CHART
The Organizational chart shows the structure of an organization and the relationships and
relative ranks of its parts and position. It is important that there is a guide to know their rights, tasks and
obligations. It is also important that there is an efficient operation of a business and it clearly define its
workers and its function.
OWNER
MANAGER
Regular
Therapist
This figure shows the organizational structure of the business. As shown, the manager holds the
highest position and has the power and authority over the business. Under him are the (1) Spa
Receptionist who are responsible for answering the telephone, taking accurate messages greeting
customers and scheduling appointments, (2) Head Therapist who act as a role model for other junior level
therapist, helping at times to mentor and train new starters and assist with staff appraisals. Under in the
Head Therapist is regular therapist who are being supervised by Head Therapist. (3) Facialist is
responsible to treat the facial skin to maintain and improve its appearance.
FORM OF ORGANIZATION
The type of business shall be a Sole or Single Proprietorship. It is the simplest of
organizations. The business is to be registered with the different government agencies as,
Department of Trade and Industry (DTI), Business Permit and Licensing Office of Dipolog
City (BPLO), Local Government Units (LGU) where the business is located both in the
Barangay and Mayor’s Office, Bureau of Internal Revenue (BIR), Social Security System
(SSS), Philippine Health Insurance Corporation (Phil Health), Home Development Mutual
Fund (HDMF).
ADVANTAGES
b. The owner has the total control of the aspects of the business
c. The owner makes all the managerial decisions that affect the business
d. Easy formation
DISADVANTAGES
a. All responsibilities and business decisions fall on the shoulders of the owner
c. Limited resources
It is necessary for each employee to know their tasks and duties that they need to carry out in
order for the effective and systematic operation of the business. Furthermore, the management needs to
know the manpower requirements and set out the job description and qualification of each employee in
hiring suited persons that will fill in the job. Preparing job description and job specification is an integral
part in hiring well-suited persons for the job. These requirements will aid the management in assessing
necessity, worth and scope of a specific job. Both description and specification are extremely important in
establishing a right fit between job and talent, evaluating performance and analyzing training needs and
measuring the value of a particular job. In addition, having standard in the hiring and selecting aspect, the
business is assured of employees that are proficient and competent who will establish efficient business
operations.
Sakura Wellness Spa will need 6 employees in order to carry out systematic operations in order
for its goals and objectives to be achieved. The employees are composed of the following position, job
MANAGER
Job Specification
Job Description
Needs to do more than just plan, organize, and staff her team to achieve a goal.
Needs to continuously check result against goals and take any corrective actions necessary to
Responsible for the over-all supervision as well as monitoring of the performance of all
SPA RECEPTIONIST
Job Specification
The ability to operate basic office equipment, such as a calculator, dictation equipment, a fax
Job Description
Greet customers upon arrival and guide them through our list of services.
Job Specification
Job Description
Have complete knowledge and understanding of all services and products offered.
Delivering a variety of spa services (body treatments, hands and foot treatments, massage) in a
FACIALIST
Job Specification
Female; 25 above
Job Description
Perform facials and other services based on the packages our customers choose.
Treat the facial skin to maintain and improve its appearance, using specialized techniques and
Salary is commonly paid in fixed intervals, for example, monthly payments of one-twelfth of the
annual salary. The total days of operating our business in a year is 312 days because we won’t operate
every Sunday.
SALARY SHEET
DEDUCTION
EMPLOYEE BENEFITS
Employee benefits are a tool used by business to attract potential applicants, improve employee
entitlement of said benefits should be done in accordance with the regulations to be promulgated by
the management. These benefits will immediately be deducted from the salary of the employees.
Under the Republic Act No. 8282- Social Security Law, SSS, also known as Social Security
System, is a policy of the state to establish, develop and promote sound and viable tax-exempt social
security system suitable to the needs of the people throughout the Philippines which shall promote social
justice and provide meaningful protection to members and their beneficiaries against the hazards of
disability, sickness, maternity, old age, death and other contingencies resulting in in loss of income and
financial burden. Towards the end, the State shall endeavor to extend social security protection to workers
2. Phil Health
The Philippine Health Insurance Corporation (Phil Health) is a government-owned and controlled
corporation that deals with health care financing. It aims to provide quality health care for all Filipinos. It
The Home Development Mutual Fund (abbreviated as HDMF), more popularly known as Pag-
ibig Fund, is a Philippine government-owned and controlled corporation (GOCC) under the Housing and
Urban Development Coordinating Council responsible for the administration of the national savings
program and affordable shelter financing for the Filipinos employed by local and foreign-based
employers.
Recruitment is a process of finding and attracting the potential resources for filling up the vacant
positions in an organization. It sources the candidates with the abilities and attitude, which are required
for achieving the objectives of an organization. Recruitment process is to identify the jobs vacancy,
analyzing the job requirements, reviewing applications, screening, short listing and selecting the right
candidate.
candidates. The potential candidates should be qualified, experienced with a capability to take the
Sakura Wellness Spa will announce the job vacancies for business. Any person interested in said
Application Letter
Drug Test
Medical Certificate
SSS Number
TIN Number
Advertisement
Training Screening
Signing of Phone
Contract Interview
Face-to-face
Selection
Interview
Secondary Background
Interview Check
The goal is to eliminate the applicants who definitely don't fit the profile you are seeking. To
recommends using a screening tool to ensure you have an objective process to narrow the pool of
resumes.
Use the phone interview as the second screening device. Keep it to ten minutes.
This should last about an hour and be held in a neutral place, not your office (example:
conference room). Use the same, predetermined questions with each applicant. Questions should
It’s the process of authenticating the information supplied to a potential employer by a job
The goal is to clear up any discrepancies, sell the candidates on the position, and broadly explain
After checking the candidate’s personal background. The manager will select among the
A contact is a legal document that consists of the expectation from both parties. It is created for a
legal purpose that is being sign by the employee and the employer. It composed of the duties,
Step 9: Training
After signing the contract, the manager will assist and orient the new trainee about his or her
workplace.
MANAGEMENT PROPOSALS
WORKING SCHEDULE
Before 12:00 noon the employees are expected to arrive for the preparation and for the opening of
the Spa. See to it that all the equipment and machines are checked. The place should be clean with a
refreshing scent that could make customers love to avail again. At exactly 6:00pm they will have their
dinner and come back as soon as possible.
We have one manager that will entertain the customer if all employees are busy doing their part.
The Spa Receptionist will have to assure that he or she entertain whether there will be customer arrived.
The Head Therapist will be the one to give the customer the service that they avail. Lastly, the Facialist
the one assigned in the facial treatment. Their duty will start from 1:00pm-10:00pm from Monday to
Saturdays.
MANAGEMENT POLICIES
The employees are required to abide the rules and regulations of Sakura Wellness Spa to
ensure the efficient flow of the operation of the spa and to avoid any possible conflict. The following are
the set of rules and regulations Sakura Wellness Spa Employee’s need to adhere to:
3. All equipment must be handling with care and washed before and after using it.
7. Spa employees should wear proper attire inclusive of shirt that fully covers the back, chest,
8. Must report to the high level of management if the problems may arise.
11. Any intentional damage on the property of Sakura Wellness Spa made by the employees will
be charged to them.
12. All personal belongings are restricted within the locker area. It is strictly prohibited to bring
As for the clients, any violation of the rules may subject their Spa Membership to suspension or
forfeiture. The following are the rules and regulations that are to be strictly implemented inside the Spa.
1. Before entering the Spa rooms, users are obliged to become familiar with the Rules and
Regulations.
2. Yelling, using profanity words, banging weights and making loud noises are strictly
prohibited.
4. Persons using the Spa shall be obliged to place and store clothes, bags and other objects
brought to the designated lockers in the changing rooms. Before entering the changing
5. No foods and alcoholic beverages are permitted inside the building at any time.
6. Anyone destroying or damaging the equipment or facilities shall bear full financial
POLICIES
Attendance Policy
1. The employee must be expected to arrive before 12:00 pm in order to have enough time to
2. Log-in for all employee is at exactly 12:00 pm provided with a log-book and log-out time will be
10:30 pm.
3. Three consecutive late will considered as absent and will be deducted to their salary.
4. If the employee is absent there must a reasonable reason, they must inform the manager for them
to be excuse.
5. An employee who is absent from work without approval shall be subject to a penalty.
Furthermore, if he incurred absent without official leave for consecutive five (5) days, he/she is
considered to have abandoned his work and therefore subject to outright dismissal from the Spa.
6. An employee who is sick or must go on an emergency leave, and cannot report to work, he must
call the manager at least two (2) hours before his duty. If he failed to do so, this will be
considered an AWOL (Absent Without Official Leave). Upon return to work, he must fill up an
absence slip, with the attached medical certificate (if sick) or the documents justifying his reason
Disciplinarily situations can arise in employment for variety of reasons which vary from
business to business but usually relate to misconduct and/or poor performance. This can include:
1. Behavior/attitude at work
2. Poor timekeeping
If there is an issue it’s important not to ignore it or do anything rash in the heat of the moment. If
you are unsure about the best course of action then speak to a solicitor as if the disciplinary procedure is
Gantt Chart
This chart shows the flow of activities before starting our proposed business. This will help to us
to be guided accordingly in preparing our business and to compete on the intense competition.
STEPS JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG
2018 2018 2018 2018 2018 2018 2018 2019 2019 2019 2019 2019 2019 2019 2019
BRAINSTORMING
FEASIBILITY
STUDY
ATTAINMENT OF
FUNDS
SECURING
PERMITS &
LICENCES
SECURING
EQUIPMENT &
EMPLOYEE
START THE
BUSINESS
OPERATION
TECHNICAL
ASPECT
INTRODUCTION
In this study it discusses 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. This includes the equipment’s, materials, structure plan and also the source of the
supplies use in the proposed project. Business plans, utilities, facilities, layout design and location.
It is also discussing how the services are to be conducted, when these services are to be
conducted, how much will it cost to produce the services, where to produce services and what technology
to be used. Technical aspects help the owner to determine the technical requirements of business.
The preceding technical feasibility, the technical requirements of the project must be
1. Presenting:
► Equipment to be used;
► Suppliers of the building improvements, equipment, other supplies and its cost;
► Providing estimates of total project cost and enumerating the major items of capital cost;
► Utilities Needed;
► Project Location;
► Project Plan;
► Service Cost;
► Organizational Cost;
► Employees’ Schedule;
OBJECTIVES
6. To determine where to purchase the equipment and other utilities for the business operation.
THE SERVICES
1. Body Massage
A manual manipulation of soft body tissues (muscle, connective tissue, tendons and
2. Traditional Massage
Also called ‘’hilot’’ a hand- on healing art that involves intuition and massage. A
traditional Hilot treatment entails deep massage with the goal relaxing the mind and healing the
body. Treatment effects are enhanced when the patient is fully relaxed and breathing deeply.
3. Hot Stone
Type of massage therapy that involves the use of smooth, heated stones. The massage
therapist places the hot stones on specific points on your body and may also hold the stones while
4. Shiatsu Massage
Shiatsu means "finger pressure". Shiatsu techniques include massages with fingers,
thumbs, feet and palms; assisted stretching; and joint manipulation and mobilization. To examine
5. Ventosa
Ventosa massage therapy is an ancient Chinese alternative treatment that uses local
suctions on the skin to eliminated stagnation of the blood flow. It also promotes healing
for a variety of health condition like colds, bronchitis, pneumonia, body pain, swelling
6. Foot Spa
Primarily the technique involves soaking of the feet in a foot bath with warm water and
added salt and essential oils, scrubbing, massaging and detoxifying, cleaning and applying foot
7. Foot Scrub
Foot Scrub applied to the feet to help remove and exfoliate the dry, rough areas of your feet.
8. Hands Spa
Hand spa helps remove dead cells and callous. Callous appear on hands because of the
9. Facial Scrub
Facial Scrub is a beauty treatment which cleanses and exfoliates the skin of the face
Regular Facial is a leave skin feeling clean and refreshed, completely cleanse your face.
Facial with Laser is a treatment to reduce facial wrinkles and skin irregularities, such as
Diamond Peel cosmetic procedure removes excess oil, dirt, and dead cells on the surface
of the skin to reveal the younger, brighter skin cells underneath. A diamond peel can improve the
appearance of fine wrinkles and lines, even out a patchy complexion, and reduce mild to
PRODUCTION PROCESS
Body Massage
The purpose of massage is generally for the treatment of body stress or pain.
It is essential that the room is comfortable for conducting your massage. If your
partner/client feels uncomfortable throughout the massage, they will not enjoy it as much.
There’s something very relaxing about candles, so it’s a good idea to light a couple
Playing some soothing music can contribute to the calm and relaxing atmosphere of the
massage. Gentle classical music, or sounds from nature are both good options.
It is essential to use oil when giving a massage. It helps your hands to glide easily over
the skin, so you don’t cause pulling, pinching or any kind of pain to your partner/client.
St. Vincent’s College Incorporated
College of Business and Office Administration Page 81
SAKURA WELLNESS SPA
Make sure you have plenty of fresh, clean towels on hand for use during the massage.
Start massaging the soles of the feet by wrapping both hands around the foot and using
When you’re done with the feet, move onto the back of the legs. Give each leg a couple
of long, relaxing strokes to begin with, all the way from the calf to the upper thigh.
Use the effleurage technique above to perform long, soft strokes, going from the top of
When you’ve finished with the shoulders use the press and release technique to massage
along the neck, all the way to hairline. Remember to keep your hands on either side of the
spine.
When you’re done with the neck and shoulders, move onto the arms, working on one at a
time.
Ask your client/partner to flip over so you can work on the head and face. Give them a
Never try to rush through the massage it should be a luxurious, relaxing experience for
your partner/client.
13. Keep your hands in contact with the skin at all times
Your hands should be in contact with your client/partner’s skin for the full duration of the
massage this keeps the momentum flowing and never breaks the atmosphere of
relaxation.
14. Communicate
Communication is key throughout a massage. What feels good to you mightn’t feel good
to the other person, so it’s important to really take on board their responses.
If the person you’re working on has a lot of knots in their back, it’s a good idea to work
Never apply pressure to the spine or any other bones. This will feel unpleasant and
uncomfortable for your partner/client and has the potential to cause more harm than good.
Traditional Massage
Massage is therapeutic for body and soul. When done effectively, massage can dissolve any
tension in your body.
Steps:
a. Hold the left thumb firmly by the base near the palm of the left hand by using the
right hand.
b. Rotate the left thumb five times clockwise and then five times counterclockwise. Pull
on the thumb.
c. Rotate the left index finger five times clockwise and then five times
counterclockwise.
d. Repeat steps one through three on the rest of the fingers of the left hand. Then repeat
steps one through three by using the left hand to massage the fingers on the right
hand.
Steps:
a. Have the massage recipient sit comfortably on the ground and lean his head to the
left. Roll the part of the forearm that is not as bony up the side of his head, then down
c. Roll his right arm up past his ear as his left arm comes down. Make sure the
movements are smooth as you rotate each arm back and forth.
d. Repeat steps one through three on the right side of the neck.
3. Side Stretching
a. Have the massage recipient sit comfortably on the floor or on the mat. Hold his left
arm and place his left palm against his left ear. His left elbow should stick out to the
b. Tell your massage recipient to hold onto your left forearm with his right hand.
c. Kneel facing the massage recipient and push the body against his left elbow until the
d. Have the massage recipient grab the left elbow to get an even deeper stretch. Bring
e. Repeat steps one through for on the right side of the massage recipient body.
Hot stone massage is a type of massage therapy. It offers a number of health benefits, in addition
Stones used in this treatment are typically made of basalt, due to their ability to retain
heat. The stones should also be very smooth, so they do not irritate the skin in any way. If
you can’t find basalt stones, however, smooth river rocks are fine.
If you do not have massage table, a bed or the floor will be fine. Once you’ve chosen
where the massage should take place, you should lay out a clean sheet or a thick towel for
Ideally, you should prepare your stones 30-60 minutes before you begin your massage.
The water should be no more than 130°. The stones will cool down as you use them.
know that a 104° stone can still burn someone if it is left laying on bare skin for a few
minutes.
4. Never place a hot stone directly on the participant’s skin without moving it
To prevent burns, you must place a flannel sheet or towel down and then put the stones
on top of that
5. You should never have a participant lay down on top of hot stones as serious burns can occur
Once the participant has settled, take four of the smaller stones, without oil, and place
them on the acupressure areas on their face. There should be one stone on their forehead,
7. Put medium to large stones along the breastbone, the collarbones, and in the participant’s hands
Depending on the height and width of the participant, the size of the stones you use may
vary.
Uncover the part of the body you are going to massage, remembering to remove any
placed stones first. Rub some oil onto the skin and the stones. Follow the cords of
muscles to work out any knots, changing stones as needed as they cool.
After you’ve finished massaging the front, have the participant turn over to lie on their
stomach. To make the participant more comfortable, try placing a rolled up towel under
their ankles.
10. Cover the participant and place stones on the shoulder blades, the backs of the kneecaps, and
Pick larger stones for the shoulder blades and the backs of the kneecaps. For the toes,
place a small stone between each. You should then wrap each foot in a towel to help hold
Do this by moving the stones gently over tense, sore areas. The pressure applied by the
stones may be quite strong, but since the participant’s muscles have been sufficiently
This will help you reap the greatest benefit from the experience. While the stones heat
and soothe stiff muscles, other massage techniques can be applied with little or no
discomfort either with the stones still on the skin or after the stones are removed.
Most clients find that after a period of time, their bodies become so relaxed from the hot
stone massage techniques, they don’t even notice the temperature change to the cooler
stones.
Shiatsu Massage
Shiatsu is a form of Japanese bodywork based on ideas in traditional Chinese medicine. Shiatsu
derives from a Japanese massage modality called anma which was itself adapted from tuina.Tuina is a
Chinese bodywork system that arrived in Japan by at least the Nara period.
b. Move slowly up and down to transfer energy from the chest to the feet and increase the
self-love tenfold.
a. Hold the tired, achy foot with two hands, thumbs pressed against the sole.
a. Place the hands on the sides of the back with the thumbs close to the spine.
a. Drum the knuckles across the top of the head in light rhythmic movements.
6. Subtle Position
a. Grasp the thumb between the index and middle finger of the opposite hand.
b. Use the two fingers to pull the thumb away from the hand.
Ventosa
Ventosa Massage is a type of deep-tissue massage wherein a licensed practitioner place a special
cups on your skin for a few minutes to expand capillaries and increase the amount of fluid entering and
leaving tissues. Ventosa or hot cup therapy is one of the many alternative medicines from China that
a. Grab a sterile cotton ball with long medical tweezers. Insert the cotton into a dish of rubbing
alcohol, allowing the alcohol to soak all the way through it.
b. Using a lighter or candle, carefully light the cotton on fire. Hold it steady with the same set of
tweezers.
c. Insert the burning cotton into the first glass cup. Keep it there for two to five seconds, or until
the glass feels notably warm. Do not allow the cup to become too hot. It should be warm to
the touch yet still cool enough to handle with your bare hands. Making the cup too hot can
result in harmful burns to both you and the person receiving treatment.
d. As soon as you remove the burning cotton, invert the glass and place it onto the skin over the
target area. As the glass cools, the space inside transforms into a vacuum. This vacuum
creates enough suction to hold the cup in place. It also causes the skin at the opening of the
e. Warm each glass using the burning cotton, then invert the glass and place it on the skin.
f. Keep the cups on the skin for up to 10 minutes, or until the skin beneath them turns begins
turning from red to violet. Remove the cups by simply lifting them off with your hands.
2. Fill your footbath with water hot enough for you to tolerate, but not too hot that it will burn or
3. Add Epsom salts, a few drops of your favorite essential oil and some foot wash (if desired). If you
do not have a foot wash, body wash or shampoo will do. Stir, making sure that everything is well
mixed.
4. Soak your feet in the foot bath for 10-15 minutes. The solution will then remove the dirt and
6. Remove nail polish (if you are wearing some) from your toenails and then trim your nails to the
desired length and file them to get the shape you want.
7. Using a foot file or a pumice stone, gently exfoliate your feet, concentrating on the heel and its
sides.
8. Apply a foot scrub and gently work it into your toes, the undersides of your feet, the heels and the
ankles for added exfoliation. (If you do not have foot scrub, you can use a mixture of brown sugar
and coconut or olive oil.) For some added pleasure, gently massage your feet, especially those
aching parts.
9. Rinse the scrub off your feet and pat your feet dry.
10. Moisturize your feet with your preferred lotion or cream, working the lotion on your feet while
massaging gently.
Foot Scrub
1. Clean feet with damp, warm washcloths. Dry with a hand towel, and place under feet. Wrap left
2. Massage 1/2 teaspoon of exfoliating foot scrub into right foot and wrap with a warmed towel.
3. Remove right foot from towel. Use towel to remove excess scrub particles. Use a nail brush to
4. Massage in 1/2 teaspoon of nourishing foot cream. Then, take a pea-sized amount of 95 percent
shea butter balm and massage it into nails, cuticles and heels. Re-wrap with warmed towel.
Repeat steps 3 and 4 for left foot, and leave both wrapped for at least five minutes.
Hands Spa
Hands spa helps remove dead cells and callous. Callous appear on hands because of the
constant friction of the skin to the materials are use. Hands spa is a treatment performed by
professionally trained staff. This treatment is done to replenish, restore and rejuvenate naturally tired
hands.
Put 2 tablespoons in a manicure tray or ½ cup on foot bath. Softening done within 5-10
minutes. Pat dry. Natural antiseptic sea salt for baths containing organic oil from the
2. Sugar scrub
After the salt bath, apply sugar scrub to arms, legs or body. Gently massage to perform
exfoliation. Rinse and pat dry. This excellent sugar scrubs contains organic oil from the
seeds of fruits ironwood and natural extracts. Gently exfoliates the moisturizes, leaving
3. Moisture Mask
Apply literally to the hand, feet or body and cover with warm towel. Leave for 15
minutes thoroughly rinse and pat dry. Regenerating and moisturizing that contain organic
oil from the seeds of fruits, ironwood and other essential oils and natural extracts deeply
4. Massage Cream
Apply to hand, feet or body after using moisturizing mask. Massage slightly until
completely absorbed. Organic essential oils for this refreshing massage cream easily
make the skin more receptive to massage, helping to relax the muscles.
Facial Scrub
A beauty product or treatment which cleanses and exfoliates the skin of the face.
1. Clean
Remove all makeup and then wash your face, neck and ears with a good facial
cleanser.
2. Exfoliate
Using your fingers gently rub an exfoliating facial scrub in small circular motions all
over your face. Make sure you focus on areas around your nose and forehead. If certain
areas of your face are oilier than others, give that section an extra scrub. Go the extra mile
3. Steam
There are a few ways to steam your face (over the stove, using a steamer), but the
safest way is to do the washcloth trick. Fill your sink with warm water and soak a washcloth
in it. Ring out the towel and then press it to your face. Repeat these 2 to 3 times.
4. Mask
If you have oily skin, use a clay mask. For dry skin, I suggest using a hydrating cream
or gel mask. Depending on the mask, leave it on for the suggested amount of time and then
rinse completely.
5. Hydrate
Last by not least, moisturize! Smooth a nice, thick moisturizer over your face and
neck.
Regular Facial
A facial is a family of skin care treatments for the face, including steam, exfoliation,
extraction, creams, lotions, facial mask, peels, and massage. They are normally performed in the
1. Cleanse
Your esthetician will wrap your hair in a headband or a towel and remove any makeup
that you may be wearing. Some spas have their estheticians rub cream, jell, or lotion onto your
face and neck and use cotton pads, cloths, and warm water to remove the cleanser. Once your
face is completely clean, you are ready for the next step.
2. Consultation
During step two, your eyes will be covered by moistened pads and your esthetician will use a
lighted magnifying glass/lamp to look at your skin and determine what kind of treatment you will
need. The magnifying glass/lamp will help show what type of skin type you have (oily, dry, etc.)
and if you have any skin conditions (acne, sunburn, blackheads, etc.) that need to be accounted
for during your treatment. Your esthetician will give you his/her recommendations for the
treatment and the two of you will come to an agreement about what will best fit your needs.
3. Steam
This is where the fun stuff starts. Warm steam will be applied to your face using either a heated,
moist towel or a machine that gently directs a layer of steam to your face. The warm steam is
extremely relaxing and loosens up the muscles in your face. The steam weakens blackheads and
whiteheads and the sweat it produces will help clear your pours.
4. Exfoliation
Depending on the facial technique being used, the exfoliation process can take place before, after,
or during the steam. An exfoliation gel, cream, mask, peel will usually be applied before or after
the steam. These products need to be left on your face to treat blackheads. Exfoliation products
that involve scrubbing or massage techniques can usually be used during the steam step.
5. Extraction
Now that your skin has been exfoliated and the steam has relaxed your face, it is time to extract
any whiteheads and blackheads. Because the previous steps were preparation for this one, the
extractions should not be very painful. Your estheticians may use the lighted magnifying
glass/lamp again to locate the imperfections in your skin. Different estheticians use different
extraction techniques. You can discuss this before your facial or the extractions.
6. Massage
Who doesn’t love a massage? After the extraction procedure you deserve to be pampered. A
facial massage will be used to stimulate your facial muscles and put you in a state of deep
relaxation. Depending on the type of facial, oil or lotion may be used during the massage.
7. Facial Mask
After your massage a facial mask will be applied. The mask will be specially formulated to match
your skin type and help treat any skin conditions that were discussed during the consultation.
During most facials you will receive a massage while you wait for the mask to work its magic.
8. Final Applications
After the mask is removed you will likely receive an application of skin specific cream or gel.
Laser resurfacing is a treatment to reduce facial wrinkles and skin irregularities, such as
blemishes or acne scars. The techniques direct short, concentrated pulsating beams of light at irregular
Steps:
1. Cleansing
2. Apply Carbon
3. Laser treatments
Diamond Peel
It minimizes the appearance of the acne scars, stretch marks, and pigmentations. Remove
Blackheads. The pores are also tightened and Blackheads will be removed and improved skin condition.
1. Cleansing - Washed the face first with cotton pads wet with water, then applied a liquid facial
cleanser; then, washed the cleanser off with wet cotton pads again.
2. Facial Scrub - After washing the cleanser off, applied a facial scrub that has microbeads in it
to remove dead skin cells; then washed it off with cotton pads again.
3. Steam - Applied another cream on the face and gave it a little massage. Then put moist cotton
pads in the eyes and a gauze to protect the eyes from the heat of the steam. Then left with the
steam aimed to the face for about 15-20 mins. The process is to open up the pores and loosen
sebum.
4. Blackhead/Pimple Extraction - After the steaming. Wiped off excess moist from the face.
First scraped the face of small blackheads that were making the face feel grainy centimeter by
centimeter using a pimple extractor. Back then, rub the face with fingers. Collect tiny
blackheads and whiteheads. After the extraction it takes about 30 minutes.
5. Vacuuming - After removing the sebum vacuumed the face to remove stray dirt or blackhead
out to the face.
6. Laser - Used a laser rod all over the face and covered the eyes with moist pads again.
7. Mask - Put a gauze and covered the face with a cold cream for the mask. It's for
moisturization. Left to the face for around 10-15 mins.
8. Diamond Peeling – After the microdermabrasion rod on the face centimeter by centimeter
starting to the forehead to the temples. Cheeks, chin, and the jaw line. The sensation was
painful. It was tolerable. After the process all the dead skin cells that have accumulated was
gross about 2 millimeters thick.
9. Cold Press - After the diamond peeling wiped the face with the hands like wiping dust off to.
Then applied a cold cream and then ran the cold press to the face. This was to close and
tighten the pores.
10. Bonus Massage -It was a good thing to give a massage after the whole session. To felt
reinvigorated after the massage.
PROJECT LOCATION
PROJECT LAYOUT
FLOOR PLAN
OTHER EQUIPMENT
WATER DESPENSER
CUPS
COFFEE MAKER
WATER GLASS
PILLOWS
CURTAINS
Dipolog Lee
1 P 250 P 250 Plaza
CLOCK
1 P 1,200 P 1,200 Dipolog Lee
Plaza
TELEPHONE
TOTAL P 127,958
MISCELLANEOUS
PICTURES UNIT UNIT COST TOTAL COST SUPPLIER
VACCUM
GLASS/ MIRROR
CLEANSER
FEATHER DUSTER
TRASH CAN
GARBAGE BAG
RUGS
WATER GALLON
TOTAL P 6, 389
OFFICE SUPPLIES
PICTURES UNIT UNITCOST TOTAL SUPPLIER
COST
RECORD BOOK
BALLPENS
STAPLER
CASIO CALCULATOR
CASH BOX
BONDPAPER
TOTAL P 2,749
PROMOTIONAL EXPENSES
DESCRIPTION COST
Foot
Photographer P 1 P
1,500.00 1,500.00
Radio P 1, 500.00 P
Broadcasting 1,500.00
TOTAL P
9,500.00
TOTAL P 10,000.00
UTILITIES
To facilitate the overall of Sakura Wellness Spa in providing the required standard quality of
ELECTRICITY
This is the primary need to run a business. It is used to operate the appliances such as lights, air
conditioning units, computers, and machines that we are going to use in serving our customers. This will
help our business to make daily operation easier and alsogive our customers agoodand comfortable
services. Technology also plays an important role in a business it means an effective communication to all
COMMUNICATION
between the customers and to us, the owners. Specially telecommunication, because it provides an easy
way to negotiate to our suppliers and customers regarding to their feedbacks, suggestions, and
recommendations that will help in improving our business in the near future. The entity uses telephone as
COST OF UTILITIES
= 14 x 9 x 24
= 3,024
= 60.48
= 60.48 x 8.66
= 523.76
Based on previous experience, ZANECO expects to increase 12% in their price per kilowatt. A
12% VAT will be charged to the distribution charges per kilowatt hour and fixed charges.
COST OF COMMUNICATION
Supplier: PLDT
PLDT does not expect to increase its price for the next five years. The internet and telephone can
be availed in a single package, KAASENSO INTERNET PACKAGE, FOR P 2199/ month with the free
installation cost and modern fee. The cost for the first to fifth year is P 26,388 (P 2,199 x 12 months).
In order to attain a successful operation of the business, one must have a proper disposal of
wastes. Maintaining the cleanliness in all areas are always our goal to have a good qualification and
satisfaction for our dear customers because they are our first priority. Waste must dispose properly in a
way that will not give discouragement to our customers and not be an issue to the residents closed to our
area.
Sakura Wellness Spa has few methods in disposing its waste. We have comfort rooms inside the
There will be seven (7) garbage bins to be provided; two will be in each comfort rooms for boys
and girls, one will be in the cashier area, in the employees’ area, in the manager’s area, one also beside
the bedroom, and one in outside the main door of the building. Garbage bags will be put inside the bins to
store all the waste, both wet and dry wastes can be thrown without making the trash cans putrid. There
will be dustpan, broom, and floor mop as well in cleaning the Spa building.
In the entrance of the Spa, there will be door mats so that customers can simply wipe their
footwear before entering and leaving the Spa. Also, in the comfort rooms, there will be tissues, soap and
mirrors. Because it is a Spa, we give them the highest percentage of satisfaction. We have to make sure to
have a sweet fragrant in entering the Spa that will make them love to avail again and again.
The above elucidations will guarantee in having a well-being and sanitation of the environment in
TAXATION
ASPECT
INTRODUCTION
Taxation is the strongest of all inherent powers of the government because, without money, the
government can neither survive nor dispense any of its other powers and functions effectively. The
objects of taxation are the subject to which taxes are imposed. They are persons, either natural or juridical
persons, properties like real, personal, tangible or intangible properties and excise objects. Although
taxation power is supreme, its exercise is not absolute because it is subject to inherent and constitutional
restrictions.
I. Income Tax
An income tax is a tax that governments impose on financial income generated by all
entities within their jurisdiction. By law, businesses and individuals must file an income tax
return to determine whether they owe any taxes or are eligible for a tax refund. Income tax is a
key source of funds that the government uses to fund its activities and serve the public. Individual
is taxed of their net income more than P250, 000.00. Taxpayers whose income is solely derived
from self-employment or from profession may opt to be tax at 8% on gross receipts in lieu of the
graduated tax rate and business tax. Juridical person like partnerships and corporations are taxed
at 30% of taxable income or 2% of the Gross Income only upon reaching 4th taxable year
(MCIT) whichever is higher. Minimum corporate income tax is imposed to ensure that tax is
collected even the business experiences loss. The excess MCIT is treated as an asset of the
business and can be credited to the normal tax for only 3 years and if not used will be forfeited.
Business and individual taxpayers are required to file quarterly income tax by the Bureau of
Internal Revenue. Sole proprietors are to file 1701Q form for the first 3 quarters of the taxable
year within 45 days after the close of the taxable quarter. The annual income tax (Form 1701)
should be file within 105 days after the end of the taxable calendar or fiscal year. For juridical
persons, are to file form 1702Q for the first 3 quarters of the taxable year within 60 days after the
close of the business. Their annual income tax returns are to be file in the Form 1702 within 105
days after the close of the taxable year. Under RR 14-2018 issued on April 5, 2018, amends the
section 2 and 14 of the RR 11-2018. Income from profession is subject to 5% withholding if the
annual income does not exceed 3M to be withheld by the payor of income and remit such to the
Bureau. Sales of goods are subject to withholding of 1% of income net of VAT while the sales of
Excise tax refers to an indirect type of taxation imposed on the manufacture, sale or use
of certain types of goods and products. These are commonly included in the price of a product,
Value-Added Tax (VAT) is a form of sales tax. It is a tax on consumption levied on the
sale, barter, exchange or lease of goods or properties and services in the Philippines and on
importation of goods into the Philippines. It is an indirect tax, which may be shifted or passed on
to the buyer, transferee or lessee of goods, properties or services. There were transactions and
groups that are exempt from Value Added Tax under the TRAIN Law.
There shall be levied, assessed and collected on every sale, barter or exchange of goods or
properties, a value-added tax equivalent to twelve percent (12%) (Starting February 1, 2006).
The taxable base is gross selling price in the case of sale of taxable goods, or gross receipts from
the sale of taxable services, except on transactions subject to zero rates (generally export and
export-related activities).
A VAT-registered person is entitled to credit input taxes evidenced by VAT invoices or official
receipts issued on the purchase of goods or services which VAT is actually paid.
owned or controlled corporations (GOCCs) is also subject to value-added taxes in the Philippines,
unless otherwise exempted. Sales to Government of goods, properties, or services are subject to
12% value-added tax. However, there are special rules that accountants and businessmen must be
GOCCs are mandated to withhold 5% (out of 12% regular VAT) on VATable sales upon
payment to value-added tax sellers of goods or services. Such 5% withholding tax shall represent
net VAT payable by the seller to government. This would mean that the seller will not be made to
pay more than 5% out of the 12% value-added tax on government sales in Philippines. In VAT
returns, however, the 12% value-added tax on sale to government has to be declared for
transparency purposes.
Withholding tax is not a tax. It is a method of collection of tax that is supposed to be paid to the
government. Under TRAIN Law the compensation range that is not subject to tax has been
In general, every employer paying compensation to its employees shall deduct and withhold from
such compensation a tax determined in accordance with the prescribe Revised Withholding Tax Table,
Version 2.
V. Legal Aspect
With a flourishing economy, the Philippines offers great opportunities for investments
and business development. When setting up a business or starting a company, there are certain
Business Registration
• For single proprietorship, the business should apply for a business name and get
• For cooperatives, the business must register with the Cooperative Development
Authority (CDA).
Aside from the certificate of registration, the business would also need to comply with other requirements
and must apply for certifications/permits/licenses/identification numbers from other government agencies
and organizations.
• A homeowner's clearance is required if the business will operate within the village or
subdivision.
• The business must secure a barangay clearance and acquire a community tax certificate
(CTC).
• With complete requirements, it must secure a business license or mayor's permit at the
• A business tax payer identification number (TIN) from the Bureau of Internal Revenue
(BIR) must be obtained along with an SSS number (for the business and employees). The
business should also register with Home Development Mutual Fund (HDMF), Philippine Health
Special clearances and permits must be acquired by certain businesses from select government agencies in
The business must register its business with the Securities and Exchange Commission
only if they are Partnerships or Corporation. This can be done online by going to the SEC website
online registration.
Application for TIN is done by filling up the form. For individual doing business, 1901
must be fill up and file in the BIR only upon getting business permit and Business Registration
same with Partnerships or Corporations but 1903 must be file. For employees, this is done by
their employer using the form 1902. One TIN must be assigned only, if not, punishable by law.
Agency. For sole proprietorship, the Department of Trade and Industry issues the Certificate of
Registration of Business Name upon payment of certain amount depending on the business scope.
For partnerships and corporation, the Securities and Exchange Commission issues the Certificate
After securing the Business Name and Business Permit, the business can apply
registration to the Bureau of Internal Revenue to fully operate its business operations. Form may
either be 1901 or 1903 with the payment of annual registration fee of 500 by filling up the form
0605 to be paid to the Authorized Agent Banks. During registration with the Bureau, they must
provide the taxpayers a Books of Account, Ask for Receipt and Authority to Print receipts upon
filling up the form 1906. Now under TRAIN Law, business whose net income in the Book of
Accounts is P3, 000, 000.00 and above are only required to be audited by independent auditor.
After being registered with the Bureau of Internal Revenue, compliance begins. There will be
monthly, quarterly and annual returns to be file to avoid penalties, compromise, interest and
This must be done on the place where the business is going to operate. After securing the
business name, proceed to the Mayor’s Office to get the Mayor’s Permit upon compliance of the
Business must be a member of SSS and PhilHealth together with its employees as this is
the requirement of having employees to give benefits and insure their workforce. There will be
monthly contribution to be made by both employees and employer to the Agencies to avoid also
any penalties.
This is also another regulatory agency that requires businesses to be a member together
with their employees. There will be monthly contribution also by both employer and employees.
FINANCIAL
ASPECT
Introduction
A financial feasibility study looks at how much cash is needed, where it will come from, and how
it will be spent. This is an assessment of the financial aspects of something. If this case, for starting and
running a business it considers many things including Income Statement, Balance Sheet and Cash Flow.
Other portions of a complete feasibility study will also contribute data to your basic financial study.
A financial feasibility study can focus on one particular project or area, or on a group of projects
(such as advertising campaigns). However, for the purpose of establishing a business or attracting
investors, you should include at least three key things in your comprehensive financial feasibility study:
Start-up capital is simply how much cash you need to start your business and keep it running until
it is self-sustaining. You should include enough capital funds (cash, or access to cash) to run the business
Estimated budget should include all the main components of the project include fixed assets such
These are the management representation of running the business and can be found in the notes to
financial statements.
Sources of Financing
The capital used in financing the proposed business will be accumulated from the personal
SOURCES OF FINANCING
Financing arrangement determine how the value of the firm is sliced up, either by taking loans the
person or institutions that buy debt from the firm are called creditors. The owner’s investments come
short and long term. All the relevant financial information of a business enterprise, presented in a
structured manner and in a form easy to understand, are called the financial statements. There are three
2. Income statement - referred to as Profit and Loss statement reports on a company's income,
expenses, and profits over a period of time. Profit & Loss account provide information on the
operation of the enterprise. These include sale and the various expenses incurred during the
processing state.
3. Statement of cash flow - reports on a company's cash flow activities, particularly its operating,
The objective of financial statements is to provide information about the financial position,
performance and changes in financial position of an enterprise that is useful to a wide range of users in
making economic decisions. "Financial statements should be understandable, relevant, reliable and
comparable. Reported assets, liabilities and equity are directly related to an organization's financial
position. Reported income and expenses are directly related to an organization's financial performance.
St. Vincent’s College Incorporated
College of Business and Office Administration Page 140
SAKURA WELLNESS SPA
Financial statements are intended to be understandable by readers who have "a reasonable
knowledge of business and economic activities and accounting and who are willing to study the
1. Owners and managers require financial statements to make important business decisions that
affect its continued operations. Financial analysis is then performed on these statements to provide
management with a more detailed understanding of the figures. These statements are also used as part of
2. Employees also need these reports in making collective bargaining agreements (CBA) with the
management, in the case of labor unions or for individuals in discussing their compensation, promotion
and rankings.
3. Prospective investors make use of financial statements to assess the viability of investing in a
business. Financial analyses are often used by investors and are prepared by professionals (financial
analysts), thus providing them with the basis for making investment decisions.
4. Financial institutions (banks and other lending companies) use them to decide whether to grant
a company with fresh working capital or extend debt securities (such as a long-term bank loan) to finance
5. Government entities (tax authorities) need financial statements to ascertain the propriety and
6. Vendors who extend credit to a business require financial statements to assess the
7. Media and the general public are also interested in financial statements for (transparency in
SOCIO-
ECONOMIC
ASPECT
INTRODUCTION
Sakura Wellness Spa will provide benefits to the society especially to the government. It will
lessen the unemployment because just like any business we give employment to the people to increase
their source of living. The taxes paid by this business will add up to the government funds for their
financial expenditures and projects such as helping those who are in need through education, free health
care consultation and other for the develop and welfare of our economy.
This study also provides learning and educates people in the community that Sakura Wellness Spa will
not only exist for profit interest but rather for the healthy lifestyle through diverting the minds of the
Project’s Employees
The business helps contributes to the local economy by basically provides employment to
individuals who wants a regular job and also for those unemployed graduates. This business will help the
economy by bringing growth in the community to give opportunities to those who have passion in the
business through this we can help to increase their source of living, especially nowadays the price of our
daily necessity and wants are increasing. It’s very helpful to those unemployed people who’s having a
The Government
Sakura Wellness Spa provides an additional contribution to the government for payment of
business tax. The taxes paid in the government are used for the general welfare and development like
building hospitals, bridges, infrastructure’s, schools, and other benefits that the community can enjoy out
The taxes we paid in the government helps the community by providing employment to the locals
and help students who want to have a part time jobs to sustain their needs in terms of paying their tuitions
Environment Conservation
Sakura Wellness Spa is an environmentally friendly in disposing its waste. We make sure that the
machine and other equipment we used cannot cause harm. We will maintain its cleanliness to avoid
pollution that causes the different health problem, perhaps it can attract to the people surround us because
The Community
Building a business is a great opportunity to the community and contributes a lot to the total
development of the economy. With this it helps to decrease the number of unemployed individuals and
Other Beneficiaries
Other beneficiaries include financial institution such as bank and also supplier is the one who
benefits the most because they are associated with the business, through purchasing equipment that we are
needed in our daily operation such as massage beds, facial beds and laser, and other equipment useful in
COMMUNITY GOVERNMENT
Corporate Social
Responsibility Goodwill Taxes Public Welfare
Employment
Service
MANAGEMENT STUDY
A. FINDINGS
This aspect of feasibility study affects the business throughout the operating
period. This part of the study includes the recruitment and selection of employees,
advantages and disadvantages of a form of business, rule and regulation and policies to
be followed by the customers and employees, as well as the benefits offered by the entity.
B. CONCLUSION
project in connection the management aspect, the researchers determined that business is
visible. The management aspects contribute so much to the existence of the business just
like recruitment and selection by which we hire an employee that operate the services for
MARKETING STUDY
A. FINDINGS
The marketing aspect of the business is the subject to the presence of demand
and supply, the status of the economy and the competitive business organizations that can
affect to the business marketing strategy. The researchers found out that the competition
is raising as the time goes by it affects the business progress. Many businesses are
offering new and high technology services that can that can lessen the clients.
B. CONCLUSION
The marketing aspect of a feasibility study is useful. This aspect of the study
implementing strategies that can attract customers to increase the demand of the services
that can be cause for the business to continuous existence for a long time.
TECHNICAL STUDY
A. FINDINGS
The technical aspects of the study show the geographical location of the business,
floor plan, layout and equipment that are needed for business operation. The materials
B. CONCLUSION
The technical study is very useful. A business cannot operate without any
equipment. The materials can be purchase directly to the supplier within the industry. It is
TAXATION STUDY
A. FINDINGS
The Sakura Wellness Spa will operate solely/ sole proprietorship type of
business. The rule in engaging the business will be registered in the accredited agencies
of the government either in local or in national for making it legal. And also, every
B. CONCLUSION
The taxation aspect is very important. Any business in the world cannot operate a
business freely if it is not legally permitted and also, they should pay tax for the benefits
FINANCIAL STUDY
A. FINDINGS
The financial aspect of the feasibility study is very important. The business
cannot operate without the available funds for the business overall expenses. The
materials are increasing due to the inflation rate in Philippine economy and it will
continue to increase as the years goes by. It really affects in the price of services which
may result to increase of sales in the business. It will take a year for the proposed
B. CONCLUSION
The financial aspect of the study plays a very important role. The business will
exist for a long time. There is a positive net income and increasing in cash flow.
SOCIO-ECONOMIC STUDY
A. FINDINGS
The Sakura Wellness Spa focuses on providing positive effects to the people,
community, government, other establishment and organizations within the area other than
those immediate parties who will enjoy the success and profit of the business.
B. CONCLUSION
business. This is made possible at the positive effects to the community, government and
RECOMMENDATIONS
After the comprehensive study of the viability of the business, the researchers
recommend the establishments of Sakura Wellness Spa at 2nd floor SAV Building Lapu-
lapu St. Corner Echavez Estaka Dipolog City. The commencement of the proposed
business would be a great help to the community, government and also the customers as
BIBLIOGRAPHY
Google:
http://zestmag.com/online/philippine-spa-industry-the-pampered-path/
https://www.epainassist.com/manual-therapy/spa-therapy/what-is-spa-therapy
https://www.tutorialspoint.com/recruitment_and_selection/recruitment_process.htm
https://www.managementstudyguide.com/job-description-specification.htm
http://www.thespa.com.ph/
https://www.m.termyuniejow.pl/sites/default/files/docs/en/general_rules_and_regulations_of_the_spa.pdf
APPENDICES
EDUCATIONAL BACKGROUND
COLLEGE: Saint Vincent’s College Incorporated
2015-2019
Padre Ramon St., Estaka, Dipolog City
EDUCATIONAL BACKGROUND
COLLEGE: Saint Vincent’s College Incorporated
2015-2019
Padre Ramon St., Estaka, Dipolog
EDUCATIONAL BACKGROUND
COLLEGE: Saint Vincent’s College Incorporated
2015-2019
Padre Ramon St., Estaka, Dipolog
EDUCATIONAL BACKGROUND
COLLEGE: Saint Vincent’s College Incorporated
2015-2019
Padre Ramon St., Estaka, Dipolog
EDUCATIONAL BACKGROUND
COLLEGE: Saint Vincent’s College Incorporated
2015-2019
Padre Ramon St., Estaka, Dipolog
EDUCATIONAL BACKGROUND
COLLEGE: Saint Vincent’s College Incorporated
2015-2019
Padre Ramon St., Estaka, Dipolog