PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY
Chapter IV
MANAGEMENT STYLE
This chapter tackles the entire organizational arrangement
of the business. The management aspect suggests a clear and
precise identification of duties and responsibilities, flow of
authority, and manpower level requirements. It must be set up
aimed at optimum effectiveness. To attain this, management must
be able to plan all activities, for the company to become a
dynamic and competitive business over and done with human
resource, financial capability, and new technologies.
Throughout this chapter, we will be guided by this set of
objectives:

To develop an organizational chart

To set the qualifications of the people involved in the
formation of the business organization, structure.

To
identify
duties
and
responsibilities,
the
flow
of
authority, and manpower level requirements.
Form of Business Ownership
The type of business ownership will be a partnership; in
which partners pool money, skills, and other resources, and
share profit and loss following the terms of the partnership
agreement. In the absence of such an agreement, a partnership is
assumed to exist where the participants in an enterprise agree
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PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY
to share the associated risks and rewards proportionately.
Complementary skills and additional contacts of each pattern can
lead to the achievement of greater financial results together
than would be possible apart. Mutual support and motivation are
needed for the business to last longer.
Overview of the Structure
Capitalization
Capitalization Requirmenets
Partners
Ratio
Invested Amount (Php)
Rodgen Karl Gregori
12.5%
10,000.00
Sharain Sobrevega
12.5%
10,000.00
Nechele Sigua
12.5%
10,000.00
Jane Bernardez Falco
12.5%
10,000.00
Maryrhen Annrose Amaillo
12.5%
10,000.00
Cherry May Dela Cuadra
12.5%
10,000.00
Albert John Comoda
12.5%
10,000.00
Guillen Anne Perolina
12.5%
10,000.00
100%
80,000.00
Total
Table 18. Capitalization
The members will form a partnership and they will be
classified as capitalists. Every member will be contributing Php
10,000.00 of their money with their expertise as we establish
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PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY
this business shown in Table 19. As agreed, every partner now
will be liable or entitled for either loss or profit in the
business, in equal shares. As a partnership, the business must
be registered to the Securities and Exchange Commission, before
we can apply for Mayors Permit in the City of Iloilo. The total
capital for the business is Php 80,000.00
Partners of the business will be in charge of the overall
management in terms of financial, production, and marketing
aspects of the business.
Organizational Chart
Rodgen Karl Gregori
Supervisor
Sharain
Sobrevega
Cashier
Albert Comoda
Reliever
Cherry May
dela Cuadra
Cashier
Nechele Sigua
Baker
Guillien Anne
Perolina
Reliever
Maryrhen
Amarillo
Baker
Jane Bernadiz
Falco
Reliever
Figure 10. Organizational Chart
Manpower Requirements and Compensation
Given that the area of the store is spacious enough and can
be accommodated by one to two employees, the manpower is
computed of one supervisor and two store crew, while two
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PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY
production crew are needed in the production area. The
supervisor is one of the owners. He is responsible for the
overall supervision of the store and plant area. This includes
the checking of supplies and contracting with the store area
administration, taking charge of the store crew's duties during
her day-off, depositing weekly sales, and evaluating the job
performances of the store crew and production crew.
The store crew (cashier) is in charge of taking the
customer's order and payments, tallying of sales in the cash
register, and liable for any loss in sales which is subject to
salary deduction. The crew is assigned to prepare the orders,
clean the store, maintain store equipment's appearance, and
assist the customers with their needs and concerns to ensure
quality customer service and satisfaction.
The production crew (baker) is responsible for the
preparation of the Malunggay and Squash Doughnuts. They are also
in charge of the operation and maintenance in the production
area of the Veggie Doughnuts.
The employee's salary is below the minimum wage. Incentives
shall be granted depending on the performances of the employees
and profits of the store while the owners shall divide the
profit according to the amount of share in capital.
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PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY
Since only one owner's works for their business, four
personnel are needed to fill the position two as the baker and
two for the cashier. Relievers can also be called upon whenever
somebody cannot report to his/her duty or whenever there is a
need. The applicants must possess the job qualifications and
willing to perform the designated duties and responsibilities.
Advertisements shall be posted to places near the proposed store
location. However, the owners may also hire someone they knew
personally and is qualified for the position.
Job Title
Supervisor
(1)
Job Description
 The job includes
planning, organizing,
directing and
controlling all the
employees of the
organizations as well as
its relationship to eacg
other. Also, he/she
oversees daily
production, work
schedules and ensures
product quality
Baker (1)


Ensure quality control
during and post
production including
maintenance of hygie ne
standards and accurate
pack weights
Calculate raw materials
needs and efficiently
maintain stock levels to
meet production schedule
Job Qualification
 Graduate of any
managemnt course
 Male or female
atleast 21 years
old
 Must have
relevant work
experience
 With pleasing
personality
 Rate per dayy:
Php 500.00
 Male or Female
 Must have an
experience of
working in the
same field
 Must have
thorough
knowledge of
baking processes
for bread,
pasties anad
other baked
products
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PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY

Cashier (1)

Relievers

Mut have good
moral character
 Rate per day: Php
450.00
Responsible for selling
 Female
the products and tending  18-25 yearss old
the customers’ needs
 A college level
or high school
graduate
 Must have good
moral character
 Rate per day:
300.00
Must do the assigned
 Must be the same
task of the persons whom
qualifications to
she/ he will relieve
which position
he/she will
reliveve with
same rate
Table 19. Manpower Requirements
Organizational Policies
I. Physical Projection

HAIR
- Clean, neatly combed; no dandruff
- Ladies hair should be clipped on both sides or breaded,
wear hairnet if necessary
- Length of men`s hair should not go beyond the collar and
the side hair must not cover the ears
- Bangs should be avoided

UNIFORMS
- Must be comfortably fit; no sagging hemline
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PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY
- Properly buttoned; sleeves should never be folded nor
rolled
- Clean and well-pressed; free from stains nor wrinkles

FACE
- Men-free of beard or mustaches
- Ladies-must
have
light
and
appropriate
make-up
that
should be retouched from time to time

MOUTH
- Free from bad breath; mouth wash to be used to ensure
fresh breath
- No tooth decay

EARS
- Clean and free from visible dirt inside and outside
- Earrings are never appropriate for men; ladies in uniform
should never wear dangling earrings

BODY
- Free from body odor; deodorant to be used daily
- Daily shower is a "must"

FINGERNAILS
- Clean and free of dirt
- Men-nails should be short and properly trimmed
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PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY
- Ladies-avoid very long fingernails and must always be clean
and well-manicured. If nail polish is used, it should look
clear, fresh, and not tattered.

SHOES AND SOCKS
- Should be clean and well polished, heels in good condition
- Black socks and changed daily with fresh ones

PERFUMES
- Not allowed as the smell may contaminate the food

EXCESSIVE JEWELRIES
- Not appropriate

WORK BEHAVIOR AND HABITS
A professional server must behave with gentleness and in strict
observance of the rules of basic courtesy and work ethics.

Unpleasant Habits and Behavior
- Yawning
- Grouping together with other staff for a chat while on duty
- Mannerisms like biting nails, crossing arms, biting lips,
etc.
- Shouting, giggling, loud conversations, and horse playing
- Daydreaming and eavesdropping
- Indulging in customers private conversation
- Putting hands on pocket and playing pocket coins
- Sneering or starring look
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PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY
- Frowning look and show of irritation
- Chewing gum
- Suggesting or demanding for a tip
- Counting tips because of customers
- Bluffing customers
- Singing/whistling
-

Use of rude and insulting language
Rules and Regulations
A.
Store Service Operation
Store
Operating Days
Time
Monday-Saturday
6:20AM-8:00PM
Table 20. Store Hours
B.
Non-Work Days/Holidays
No work no pay policy
C.
Absences
Avoidable absence of employee because of personal
reasons must obtain approval from immediate manager two to
three days before the planned absence. However, in the
event of unexpected absence/s personnel should be notified
and given the reason for absence within the day. If she/he
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PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY
cannot report within the day, she/he will be considered
AWOL ( Absent Without Official Leave )
D.
Leaving Workplace
Any employee should not leave his/her workplace except
when a member of upper management instructed him/her to do
so and if a job or a specific duty requires it or for
medical reasons. When one leaves the workplace, he/she must
get the approval of his/her manager of the medical officer
if leaving the workplace for medical reasons.
E.
Conduct and Behavior
- 1st offense-verbal warning
- 2nd offense-written warning(memo)
- 3rd offense-suspension
- 4th offense-termination
F. Compensation Policy ( Compensation Scheme)
- No work, no pay
- Every employee will be paid based on the fixedrate/amount for a specific position given by the
administration.
G. Terms of Payment
- Sales will be on a cash basis only payable every 15th
and 30th of the month
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PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY
H. Operation Policies
- Operating hours will be from 4:00 AM-8:00 PM from
Mondays to Saturdays.
- Strictly no under time
- All employees are expected to diligently perform
duties assigned to them and meet the working standard
requirements.
- Staff should wear proper uniforms.
- Any employee who destroys/loses any of the item or
equipment within the stall/plant, his/her salary will
be deducted or would pay for the amount damaged/lost
property immediately.
- Absences due to sickness must be presented with a
medical certificate the following day he/she is
present for the work again.
- Late employees will receive the following punishments
at:
o 1st offense-verbal warning
o 2nd offense-verbal and written warning
o 3rd offense-subject to salary deduction
o 4th offense-suspension for 3 days
o 3 consecutive-dismissed to his/her job
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PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY
- Overtime should be paid based on the hourly rate of
the employee
-
Employees are entitled to one day off every week
(Tuesday/Wednesday/Thursday) one employee at a day
II. Relating to Customers
Personnel of the business must show friendliness to
customers at all times. Customers suggestions, comments, and
complaints must be given attention by the right person in the
business. The basic rules in customer relation will be:
- Greeting of customers
- Asking and suggesting of orders in a friendly way
- Entertaining and answering questions of the customers in a
hospitable manner
- Upon payment, thanking the customer and telling them to come
again
Legal Requirements
Registration and Formation of Business
To register the business name of “Veggie Doughnuts” with
the Security and Exchange Commission (SEC) as a partnership, it
needs the following requirments to be presented/ processed:

Name Verification Slip

Articles of Partnership (AP)
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PHINMA UNIVERISTY OF ILOILO
COLLEGE OF MANAGEMENT AND ACCOUNTANCY

Joint Affidavit of partners

Registration of data-sheet

Certificate of Bank Deposit

Name of the partnership

Principal office address

The contact number of the partner

Name,
citizenship,
address,
birthday
and
Taxpayer
Identification Number (TIN) of the partners

Capital contribution of the partners

Purpose of the partnership
It takes only a week before the permit will be released to
know if there is no other name of this type. The total cost for
SEC appliation is Php 2,100.00.
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