University of Cebu-Banilad

College of Business and Accountancy

Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

I. Course Information
Course Code: BA 421 LEC Units 3
Course Description:
Course Title: Feasibility Study LAB Units: -
This subject covers 2 parts the first part will be discussion on basics in research and project feasibility study. Technicalities on the
Pre-requisite(s): 4​th​ year first sem LEC Hours: aspects of project development cycle, economic aspect, technical aspect, financial aspect, management aspects, and socio-economic
3
aspects will be discussed in the first 5 weeks. The rest of the semester will be devoted in writing of preliminary research and
LAB business plan preparation. The focus of this course will be actual initial research, prototyping or presentation of proof of concept,
Co-requisite(s): - project pitching and writing of 2-part paper covering concise project study in part 1 and full blown business plan in part 2. This
Hours:
course will conclude in business presentation before a panel and hardbound of paperworks.
II. Institutional Statements of Vision, Mission, Core Values and Graduate Outcomes
UC Vision (UCV) UC Mission (UCM) UC Core Values (UCCV) UC Graduate Outcomes (UCGO)
UCV1. Democratize University of Cebu commits to: These are the core values that UC believes in: UC Graduates will be able to:
quality UCM1. Serve as an active catalyst in providing UCCV1. Innovation​"Be the visionary and the UCGO1. Demonstrate skills and competencies in one’s educational
education. efficient and effective delivery of industry leader." level and field of discipline for lifelong learning;
UCV2. Be the educational services; UCCV2. Camaraderie​"Living in the spirit of UCGO2. Express proficiency in both oral and written
visionary and UCM2. Pursue excellence in instruction, research harmony and approachability." communication;
industry and community service towards social UCCV3. Alignment​"All activities are geared UCGO3. Demonstrate social accountability and ethical responsibility
leader. and economic development as well as towards core values and priorities." towards the community and the environment;
UCV3. Give hope and environmental sustainability; and UCCV4. Respect​"Always a professional, mindful of UCGO4. Exhibit proactive and collaborative attributes in diverse
transform UCM3. Foster an organizational culture that God, university, the community and self." society;
lives. nurtures employee productivity and UCCV5. Excellence​"To be great at whatever it is UCGO5. Utilize appropriate technology; and
engagement. we do and go for the best." UCGO6. Manifest ethical behavior in diverse situations.

III. Departmental Statements of Vision, Mission and Core Values

CBA Vision CBA Mission CBA Core Values CBA Objectives
Improved lives In advancing the institutional mission and vision, the College of Business and Accountancy offers Core Values that CBA believes in: Consistent with the institutional vision,
through quality relevant, quality, quality and entrepreneurial business education programs. It commits to: 1. Competence ​“​sufficiency of mission and goals, the college of business and
business - utilize its resources and capabilities consistent with the principle of quality in delivering knowledge and expertise” accountancy aims to produce world-class
education educational services; 2. Excellence ​“doing thins the graduates in a nurturing environment who
- prepare students to be technically proficient, socially responsible business professionals and serve best wat it should be done” are:
as active agents in development;

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​1​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

- employ and develop competent and committed faculty in instruction, research and community 3. Conformance to 1. Competent business leaders
extension; and standards​”​ constant and professionals;
- engage and empower students, faculty and other stakeholders to undertake meaningful tasks commitment to 2. Active agents in development; and
that have societal and environmental value. improvement​” 3. Ethically and morally upright
individuals.

✓
IV. Institutional and Departmental VMCV Mapping Institutional College
CBA CBA CBA Core Values
UCV UCM UCCV UCGO CBA Mission
Graduate Attributes (GAs) Vision Objectives
1 2 3 1 2 3 1 2 3 4 5 1 2 3 4 5 6 1 1 2 3 4 1 2 3 1 2 3
GA1. Lifelong Learner ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
GA2. Effective Communicator ✓ ✓ ✓ ✓ ✓ ✓ ✓
GA3. Ethically Responsible ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
GA4. Socially Collaborative ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
GA5. Team Player ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
GA6. Technically Competent ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
GA7. Entrepreneurial ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

V. PEO and PO ​Program Educational Objectives

The graduate of Bachelor of Science in Business Administration program is equipped;
❖ To take responsibilities in the field of commerce and industry, government and education as business professionals and entrepreneurs, covering the areas of Human Resource Management, Marketing Management, Financial Management, Accounting,
Management Advisory Services, Operations Management, Business Economics and other related fields.
❖ To pursue graduate education in business management and other related areas.

Graduates are expected to address the following job profiles;

*Business Owners *Management Trainees *Administrative Personnel *Corporate Analyst
*Researchers *Supervisors. *Managers. *Consultants

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​2​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

Program Outcome (PO) Course Intended Learning Outcome (CILO) Levels of Activation
The Bachelor of Science in Business Administration program aims to produce CILO 1: Describe the basic accounting concepts and principles used in preparing the financial
graduates who can: statements; I​-Introduced
1. meet the current demand and needs of the industry in the areas of human CILO 2: Identify and journalize business transactions of sole proprietorship, partnership and E​-Enabled
resource, marketing, accounting and finance; corporation; D​-Demonstrate
2. communicate and collaborate effectively; CILO 3: Classify and summarize business transactions of sole proprietorship, partnership and
3. utilize information technology; corporation using a ledger;
4. contribute to socio-economic development and environmental CILO 4: Prepare trial balance and the basic financial statements (statement of financial position
sustainability; and and statement of profit or loss) of sole proprietorship, partnership and corporation.
5. adhere strictly to professional ethical standards.
THIS COURSE IS EXPECTED TO ACTIVATE CILO # Program Outcome (PO) #s
1 2 3 4 1 2 3 4 5 6 7 8
I I D D I D I

VI. Course Outputs and suggsted grading

Course Activity Weight Other specifics
Aside from covering the CILO for the period, the examination should, in a balance manner, cover course
Final Presentation 33%
topics, topic outcomes, and performance indicator. The three learning domains should also be considered.
Class Standing
Pitching and progress report Topic outcome should be given more weight
33%
Homeworks/assignments/presentations 17% Should be leaning towards performance indicator, interaction among students should be encouraged.
Essays/groupworks and oral participation 17% Teacher’s involvement should be ideally minimal.
67%
Total 100%

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​3​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

VII. Course Details

Grading Period​: ​Prelim​: ​12 hours​ (The course is expected to be delivered within 54 hours (for 3 units) in 1 semester divided into 4 terms. Its pacing and delivery will be done in accordance to the
principle of Outcomes-Based Teaching and Learning/OBTL).
TARGETED COURSE CONTENT OUTLINE TEACHING LEARNING TOOLS AND RESOURCES ASSESSMENT METHODS
CILOs and TOPIC OUTCOMES (MODULES/ UNITS /TOPICS/SUBTOPICS) ACTIVITIES (TLAs)
POs

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​4​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

(not priority (not priority this Phase 1-Theoretical Aspects of the course Asynchronous Asynchronous Asynchronous
this time ) time) 1. Basic concepts of research survey question Google classroom Google class
through google form Googleforms assignment
2. Types of Research and their Purposes and Characteristics classwork Youtube tutorials Google class quiz
2.1 By Purpose assignment gmail assignment
2.1.1 Basic Research available on date messenger Submission of
2.1.2 Applied Research classwork youtube (channel) assignment with
2.1.3 Action Research assignment facebook(postings) specific deadline
topical assignment electronic handouts Email
2.2 By Method link sharing on free ebooks
2.2.1 Historical Research concept videos and Topic PPTs Synchronous
2.2.2 Descriptive Research other materials Video conference
2.2.3 Experimental Research Net search/hunt Synchronous (zoom/google
2.2.4 Correlation Research google docs and Google classroom meet/webex)
google slide Zoom Timebound quiz
2.3 Basic Steps in Conducting Research materials Webex Instant
video recordings Google meet audio/oral and
3. Project Feasibility Study teacher’s youtube Facebooklive visual response
3.1 Basic Concepts Definition channel link Electronic handouts Random oral
3.2 Myths and realities of feasibility study groupchat Free ebooks recitation
3.3 Difference between a feasibility study and a business plan self-directed Topic PPTs
3.4 PFS Significance and Objectives readings
3.5 PFS characteristics Email Offline
3.6 Users and uses of PFS Physical handouts
3.7 PFS alternative terms Synchronous Hard copies
3.8 Limitations of PFS Interactive PPT prinout
3.9 Essential component of PFS presentation,
lecture/discussion
4. PFS: Project Background and Economic Aspect via (zoom, google
4.1 Project Background and History

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​5​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

meet, webex or
5. Economic Aspect facebooklive)
5.1 Market Analysis Timebound video
5.2 Demand and Market Analysis presentation
5.3 Demand Projection and Sensitivity Analysis Group presentation
5.4 Demand Forecasting Techniques Peer coaching or
5.5 Sensitivity Analysis tutoring
5.6 Precautions for Statistical Analysis
5.7 Data for Demand and Market Analysis,
5.8 Sources of Data, Sales Forecast and Marketing
5.9 Product Pricing
5.10 Marketing Strategy
5.11 After-Sales Facilities and Services
5.12 Sales Revenue Projection)

6. PFS: Technical Aspect

6.1 Production Program
6.2 Plant Capacity
6.3 Materials and Inputs
6.4 Location and Site
6.5 Project Engineering

7. Management Aspect
7.1 Form of Business Organization
7.2 Organizational Scale
7.3 Philosophy Background
7.4 Incentives and Disincentives Available (Ex. Preferential
treatments and rate, PEZA, BOI, BMBE, Social Enterprise )

8. PFS: Financial Aspect - Investment Cost

8.1 Determination of Total Investment Cost

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​6​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

8.1.1 Initial Investment Cost

8.1.2 Fixed Investments
8.1.3 Pre-operating Expenditures
8.1.4 Net Working Capital
8.1.5 Steps in the Calculation of Net Working Capital

8.2 PFS: Financial Aspect - Project Financing and Evaluation

8.2.1 Determining Funds Requirement and Profitability
8.2.2 Projected Income Statement
8.2.3 Projected Balance Sheet Statement
8.2.4 Projected Cash Flow Statement

8.3 Source of Financing

8.3.1 Debt Financing
8.3.2 Equity Financing
8.3.3 Angel Investor
8.3.4 Venture Capital

8.4 Economic Evaluation

8.4.1 Break-even Analysis
8.4.2 Net Present Value
8.4.3 Internal Rate of Return
8.4.4 Break-even Time or Discounted Payback Method
8.4.5 Payback Period
8.4.6 Simple or Accounting Rate of Return
8.4.7 Financial Analysis, Sensitivity Analysis

9. Socio-Economic Benefits
9.1 Financial and Taxe
9.2 Non financial benefits
9.3 Social dimension

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​7​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

Grading Period​: ​Midterm:​ ​12 hours​ (The course is expected to be delivered within 54 hours (for 3 units) in 1 semester divided into 4 terms. Its pacing and delivery will be done in accordance to the
principle of Outcomes-Based Teaching and Learning/OBTL).
TARGETED COURSE CONTENT OUTLINE TEACHING LEARNING TOOLS AND RESOURCES ASSESSMENT METHODS
CILOs and TOPIC OUTCOMES (MODULES/ UNITS /TOPICS/SUBTOPICS) ACTIVITIES (TLAs)
POs
Phase 2-Review and Writing the business plan
Contact hours ​maximum of 6 hours

(below is the suggested format by some local chamber of

commerce in preparing a business plan. Items hereunder are
not prescriptive in nature teachers may advise students on
other appropriate terms and presentation depending on the
nature and scale of the study).

Part 1. Preliminary Feasibility Study

A. Background of the study
B. Selection of product or service
C. Stories and legend of the product or concept selected
D. Survey
E. Prototyping
F. Test-sell
G. General statements on viability (covering all aspects)

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​8​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

H. Statement of risks and mitigants

Part II. Business Planning

Marketing Plans
Product/Service to Sell
Justification on Market Viability
Target Market
Area Coverage
Consumer/Customer
Demand and Supply Analysis
Total Potential Demand
Present Supplier/Competition
a. Projected Sales
I. Per Month in Volume and In Pesos first year (annualized
2​nd​ and 3​rd​ year)
Marketing Program/Strategies
Practices of Competitors
Own Marketing Program/Strategies
Marketing/Selling Expenses

Technical Plans
Technical and operational description

Production/Operations Process
a. Step by Step Procedure
b. Duration per Step per Batch
c. Labor and Machine Requirement per Step and
per Batch
Production/opration schedule Schedule

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​9​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

a. First Year (Monthly Schedule), 2​nd​ and 3​rd​ year

Annual
Labor Requirement
Machinery/Equipment Requirement
Raw Materials Requirement
Production Cost
a. Cost Tracing on material, labor,
overhead classified according to cost
behavior
b. Production Cost per Unit
c. Total production per Year (monthly
first year, 2​nd​ and 3​rd​ year annual)

Plant/Factory Location
Plant Layout
Waste Management and Disposal System
Quality Control System

Organizational Plans
Legal Form of Business
Organizational Structure
Qualifications of Officers
Office Equipment
Gantt Chart of Activities (pre-operating to start of
operation)
Charting activities against time
Administrative Expenses

Financial Plans
Total Project Cost
Project Cost Allocation

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​10​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

Sources of Financing
Projected Financial Statement
Statement of Financial Assumptions
Projected Cash Flow Statement
Projected Income Statement
Projected Balance Sheet
Schedules
Projected Sales
Projected Sales Volume
Fixed Capital Investment (including depreciation
schedule)
Projected Cost of Production/Operations
Projected Cost of Sales/Goods Sold
Schedule of Materials Purchases
Projected Administrative and Selling Expenses
Other necessary schedule
Financial Ratios and Profitability Indices
ROI
Payback Period
Net Income: Sales ratio
Break-even Point
Other Practical Ratios

Taxation Plans and Socio-Economic Contribution

Schedule of Taxes to be Paid
Tax incentives and Disincentives
Project Benefit Analysis

Grading Period​: ​SEMI-FINAL TO FINAL:

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​11​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

TARGETED COURSE CONTENT OUTLINE TEACHING LEARNING TOOLS AND RESOURCES ASSESSMENT METHODS
CILOs and TOPIC OUTCOMES (MODULES/ UNITS /TOPICS/SUBTOPICS) ACTIVITIES (TLAs)
POs

Submission of progress report

Presentation of the study (others would call this as
project defense)
Hardbound of output papers

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​12​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

VIII. ANCILLIARIES
A. Instructional Methods Online and offline
Video conferencing, chats, scheduled and managed topical readings, writing reflections, discussion, groupworks, peer assessment,
feedbacking, viewing documentaries and feature relating to the subject.
B. Technological Requirements All students must have gmail account, this will be used primarily for Google Classroom, Google Meet
Facebook account using complete real name
Laptop/tablet/smartphones/TV (1 of 4 may suffice)
Facebook Messenger, Gmail, YouTube, Zoom, Webex applications.
C. Final Course Requirement Project presentation before a panel and hardbound of paper output
D. Language of Submission English
E. Academic Integrity Everyone shall avoid cheating or reduplication of work. All works shall include proper citations whenever necessary.
F. Submission Policies Make sure to submit on time all requirements as indicated in the course guide. All requirements shall be submitted within 10 days after the
last meeting of the semester or as required by the teacher but in no case fewer than seven (7) days. Submitted files shall be in PDF Format.
Online tasks as announced every class must be submitted as instructed by the teacher.
G. Communication Policies On Announcements:
Announcements will be posted in Google Classroom and this may also be automatically sent to students’ email via google classroom.
Checking of messages regularly is necessary as they contain important information about the upcoming activities or class concerns.

On Inquiries:
Questions related to the course such as clarification about assignments, course materials, or assessments shall be posted in the Google
Classroom. Classmates may share inputs or insights to answer the concern.
For concerns related to the course which need private discussion with the teacher, students may use Facebook Messenger, Email or SMS.

On E-mails:
When sending messages, please do the following:
In the subject line, please follow this format: NAME | COURSE | CONCERN OR TASK | WEEK NUMBER |

Do not send messages asking general information about the class, please post those in the Google Classroom.

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​13​ of ​14
 University of Cebu-Banilad
College of Business and Accountancy
Cebu City

Course Guide in BA 421-Feasibility Study School Year : 2020-2021

st​
Semester/Term: 1​ Semester Revision Date : June 14, 2020

Virtual Office Hours:

Twice a week, the teacher will be available for virtual consultation. Virtual office hours will be one hour in the morning and one in the
afternoon using group chat in Facebook Messenger or Email. Concerns and messages sent through e-mail will also be answered during the
announced virtual office hours.
H. Netiquette 1. Compose your comments and messages in a positive, supportive and constructive manner.
2. Give honest feedback.
3. Observe virtual office hours.
4. Avoid uttering swear words, visiting inappropriate sites.
5. Observe proper behavior in the virtual classroom.
6. Be a proactive and an active learner always.
7. Professor’s Information
Name : Christopher Biore, CPA
​Consultation Hours : ​ 11:00-12:00
​Mobile Number : ​0917 881 5571
E-mail Address : [email protected]
​Facebook Messenger : Christopher Biore
I. Reference Material Aduana Nick, Feasibility Study, C&E, Manila Philippines

Content developed and prepared by :

CHRISTOPHER BIORE, CPA
Reviewed and approved by
DR. ROSALINA ARARAO-BESARIO DR. ILY ABELLE DR. CHRISTOPHER BIORE
Page ​14​ of ​14