MANAGEMENT ASPECT

Arcedo | Buctuan | Cinco | Delmar |

Minano | Sotto | Valdemoro
 A. LEGAL FORM OF BUSINESS
Tile Me Up Company will adopt general partnership as its form of
business organization.

Advantages of General Partnership Disadvantages of General Partnership

Businesses as partnerships do not Joint and several liability

have to pay income tax
Easy to establish.
There is an increased ability to raise
funds when there is more than one
owner.
Wider pool of knowledge, skills, and
contacts. Improved management
with more than one owner.
If a partner has been sued but cannot
pay the third party the full amount, the
third party may collect the money from
the remaining partners.
Each partner is individually liable for the
debts and obligations of the business
A partner cannot transfer interest in the
business without the unanimous consent
of the partners.
Danger of dissolution
 Company Vision
To be a growth oriented company by
producing quality wall decorations
and related products for the local
market.
Philosophy
We intent to grow hand-in-hand with
our people, encouraging and
helping them to reach their full
potential and improve their quality
of living.
We are dedicated to the use of
unique and innovative practices to
contribute to the benefits and
welfare of the people.
Our growth is directly linked with the
development of our shareholders.
Company Mission
Tile Me Up is committed to the following
missions:
Establish healthy work environment
where people are inspired to be the
best they can be.
Develop long-term business
relationship and serve as a trusted
partner.
Strive to achieve continuous
improvement and maintain
consistent quality products that satisfy
the taste and preference of
customers.
Establish systems and processes in
promoting environment
consciousness.
 Company Principles (TILE ME UP) Maximizing resources- We maintain best
systems and operations to ensure that
Transparency- We act in harmony,
each resource is being used effectively
honesty and ethically in all aspects
and efficiently.
of our business.
Enthusiasm- We are passionate and
Innovation- We are forward thinking;
committed to success. And, in whatever
we plan and execute to expand our
we do, we make things light.
horizons. We strive for fresh ideas to
offer in the market. Unity- We all succeed together. We exist
as a team to support each other in
Love for society- We demonstrate our
creating better work environment.
compassion with others by living the
golden rule. Punctuality- we show professionalism by
taking great value of time, because
Excellence- We provide exceptional
punctuality is the core of a business.
quality products in a cost-effective
way.
Pre-operating Period

Prior to the start of the business, certain

requirements are needed to get done. Tile
Me Up should complete all legal
requirements needed to operate its
business.
Sources of Fund
Based on the Articles of Partnership, the general partners
agreed to contribute Php350, 000.00 each as an initial
investment, except for Ms. Alyssa Mae Arcedo and Mr.
Raymart Cinco, who will be the managers of the
production and marketing & sales department, will only
contributePhp150,000.00 each:
Alyssa Mae Arcedo Php 150,000.00
Gemmalyn Buctuan Php 350,000.00
Raymart Cinco Php 150,000.00
Abegail Delmar Php 350,000.00
Ysa Minano Php 350,000.00
Ken Raquepo Php 350,000.00
Patrick Sotto Php 350,000.00
Amica Valdemoro Php 350,000.00
Total Php 2,400,000.00
 Legal Requirements
1. SEC Certificate of Registration
2. DOLE Registration
3. Form 2303 - BIR Certificate of
Registration - TIN
4. SSS Certificate
5. PHILHEALTH Registration
6. Pag -IBIG Mutual Fund
Registration
7. Mayor's Permit
8. Barangay Clearance
9. Sanitary Clearance
10.Certificate of Fire
Protection
11.Homeowner's Clearance
12.Contract of Lease
13.Bank Certificate Deposit
Description Fees
Verify and reserve the company name with the Securities and Exchange Commission PHP 40
(SEC)
Notarize articles of incorporation and treasurers affidavit at the notary PHP 500

Register the company with the SEC and pre registration for Taxpayer Identification PHP 1990
Number (TIN). Security System (SSS), Philippine Health Insurance Company
(PhilHealth), and Home Development Mutual Fund (Pag-ibig Fund)
Barangay Clearance PHP 500
Community tax and community tax certificate (CTC) from the City Treasurers Office PHP 500
(CTO)
Business permit operate from the (BPLO)
*(25% of 1% of paid up capital) PHP 6,000
*Mayors permit PHP 200
*Sanitary Inspection Fee PHP 150
*Signboard Fee PHP 50
*Business Plate PHP 300
*QCBRP PHP 100
*Zoning Clearance PHP 545
*Garbage Fee PHP 1,300
*FSIC PHP 300
Especial Books of Account PHP 400
Certificate of Registration (COR) and TIN at the Bureau of Internal Revenue (BIR)
*Certification Fee PHP 100
*Documentary stamp tax PHP 15
Print Receipts and invoices PHP 3500
TOTAL PHP 16,490
B. ORGANIZATIONAL CHART
 C. QUALIFICATIONS OF OFFICERS AND
EMPLOYEES
I. PRODUCTION
1. Production Manager (to be performed liaising with marketing and sales staff,
by one of the partners) especially regarding customizing orders;
Job Description: ensuring that health and safety policies of
Responsible for: the employees are met;
planning and organizing production setting the quality control standards, and
and delivery schedules; checking/ensuring that production output
is according to quality specifications;
assessing the product requirements and
materials; overseeing production processes;
selecting, ordering and purchasing organizing the repair and routine
materials from suppliers and vendors maintenance of production equipment;
such as ordering customized stencil supervising the work of employees;
patterns, paper scraps, glue, etc;
organizing relevant training sessions;
estimating, negotiating and agreeing
budgets, timescales and other
production matters with other owners
and managers;
 hiring and training employees
of the production department
on using machines and
equipment, the workflow of
production, company rules
and regulations and other
necessary knowledge that the
employees need to know to
perform their duties efficiently
and effectively;
paying employees salary;
organizing workflow by
assigning responsibilities to
employees and preparing
schedules for each
employee;
ensuring the safe use of equipment and
machineries by the employees;
identifying, assessing, and resolving any
issues and concerns of the employees
within the department by conducting a
survey every month that emphasizes the
employees opinions regarding the
management of the department and the
company;
identifying issues in efficiency of
production and thinking of ideas and
strategies on how to resolve it by observing
the production flow and the work of
employees;
making reports, compiling them, and
submitting them to the owners regarding
the performance and progress of
employees and the production process;
and
enforcing strict safety guidelines and
company standards
2. Factory Workers
2.1 For pulping, mixing and molding (4
workers) Job Qualifications:

Job Description: Knows how to operate machines and

Responsible for:
operating the washing machine to pulp
the paper scraps and spin dry the pulp
and storing excess pulp;
use tools that are usually used in
production
Able to perform different tasks
Easy to train/learn

operating the mixer to mix the Can lift heavy objects

materials; Knows how to follow the rules and
molding the paper pulp mixture; regulations
operating the hydraulic press; Punctual
delivering the tiles to the drying room; Male; 20-40 years old
and
Proposed Salary: P12,288 per month
maintaining the cleanliness and (P512/day)
orderliness of the working area, as well
as handling the tools, equipment and
other materials used in production with
proper care.
 2.2 For Coating the Paper Wall Job Qualifications:
Tiles (2 workers)
has an experience in any
Job Description:
painting jobs
Responsible for:
able to perform different
inspecting the tiles for excess
tasks
edges;
sanding the tiles; knows how to follow rules
and regulations
applying elastomeric paint
coating to the tiles; and punctual
maintaining the cleanliness male; 20-45 years old
and orderliness of the working
area, as well as handling the Proposed Salary: P12,288 per
tools and other materials used month (P512/day)
in production with proper
care.
 2.3 For Applying the Design (3
workers)
Job Description: has a skill in arts/design
Responsible for: knows how to follow the rules and
applying the design onto the tiles regulations
using paint and other materials, in
an artistical and proper way, and easy to train/learn
ensure that the application of the punctual
design is according to quality
standards; and male/female; 20-40 years old
maintaining the cleanliness and
orderliness of the working area, as must possess at least a high school
well as handling the tools and diploma, vocational diploma/short
other materials used in production course certificate or bachelors
with proper care.
degree (preferable if bachelor in arts)
Job Qualifications:
Proposed Salary: P13,500 per month
has an experience in any painting
jobs, preferably in artistic painting (P562.5/day)
jobs
has knowledge in different types of
paint
2.4 Maintenance Personnel (1 worker)
Job Description:
Responsible for:
the maintenance and repair of the factory
equipment;
operating the industrial heat blower fans
inside the drying rooms, and maintaining
and ensuring that the temperature inside the
drying room is constant;
delivering paper wall tiles to/from the drying
rooms;
maintaining the overall cleanliness and
orderliness of the production plant;
turning on the electricity and the
equipment/machines before the start of
production, and turning off the
equipment/machines and the electricity
after production; and
taking proper care of machines, equipment,
and other tools used in production
Job Qualifications:
knows how to operate and repair
machines (especially hydraulic press,
washing machine, industrial mixer,
industrial heat blower fans)
easy to train/learn
can perform multiple jobs/tasks
knows how to follow rules and
regulations
punctual
male; 20-45 years old
must possess at least a High School
Diploma, Vocational Diploma/Short
Course Certificate or Bachelors Degree
(preferably related to machine
operations)
Proposed Salary: P13,500 per month
(P562.5/day)

3. Packaging/Delivery Crews (2
workers)
Job Description:
Responsible for:
storing the product;
packaging the product;
delivering the product;
picking-up supplies/materials
from suppliers/vendors if
necessary; and
maintaining the good condition
of the product until delivery
Job Qualifications:
has a professional drivers license
can perform multiple tasks
has good eyesight and listening skills
has good customer service skills
courteous
can lift heavy objects
knows how to follow rules and
regulations
has good knowledge of locations in
Metro, Manila
punctual
male; 20-45 years old
Proposed Salary: P12,288 per month
(P512/day)
5. Security Guard (1 employee recruited
from the security agency)
Job Description:
Responsible for:
securing the premises and personnel
by patrolling property; monitoring
surveillance equipment; inspecting
the building, equipment, and access
points; permitting entry;
monitoring the entry and exit of
employees by: ensuring that the
employees, before entering the
plant premise, are wearing proper
attire/garments; and inspecting the
bags/belongings of the employees
before entering or exiting the plant.;
obtaining help in case of emergency
by sounding alarms;
preventing losses and damages by
reporting irregularities; informing
violators of policy and procedures;
restraining trespassers; and
completing reports by recording
observations, information,
occurrences, and surveillance
activities.
Proposed Salary: P12,288 per month
(P512/day)
II. SALES
1. Marketing/Sales Manager (will be
performed by one of the partners)
Job Description:
Responsible for:
ensuring that the employees are
performing their tasks well;
recruiting, training, supervising and
appraising staff;
maintaining and safekeeping of
statistical records and customer
profiles;
dealing with customer queries and
complaints;
maximizing profitability and
setting/meeting sales targets, including
motivating staff to do so;
ensuring compliance with health and
safety legislation of employees;
preparing promotional materials and
displays;
liaising with
owners/partners and with the graphic
artist;
communicating with the production
department regarding production
schedules, customer orders, and
deliveries; and
promoting a good working environment
for staffs/employees by making policies
or programs that can help in providing a
good working environment for the
employees.

2. Graphic Artist/ Designer (1
employee)
Job Description:
Responsible for:
planning and scheduling the
introduction of new default designs
that will be made for every season;
making the layout of the design for
default and customized designs;
communicating with the owners
regarding the plan and schedule of
new designs that will be introduced
to the market; and
communicating with the production
manager regarding production new
designs.
Job Qualification:
Artistic
Creative and open-minded
Has good communication skills
Advanced computer and editing software
skills
Has good ethical values
Responsible and able to meet deadlines
Male/female; 20-35 years old
Must possess a Bachelor of Arts Diploma or
has at least finished 2 years of college of
any related degree.
Has at least 1year experience in any
related work
Proposed Salary: P18,000-22,000
3. Sales Clerk/Receptionist (2
employees)
Job Description:
Responsible for:
organizing the product display.
stamping, marking or tagging
prices on product.
encoding customer orders into
the system
receiving and scheduling the
production and delivery of
customization order
communicating customization
orders to the production
department
receiving the product ordered
by the customer.
answering customer queries
regarding the product
coordinating with
bookkeeper regarding
customer orders
Job Qualifications:
MS office proficient
Able to perform multiple
tasks
Has good customer service
skills
has good ethical values
honest and trustworthy
has good communication
skills

an organized person
punctual
male/female; 20-40 years old
must possess at least a High
School Diploma, Vocational
Diploma/Short Course Certificate
or Bachelors/College Degree
(any degree)
has at least 1year experience in
sales or any related work
Proposed Salary: P12,288 per month
(P512/day)
4. Cashier
Job Description:
Responsible for:
totaling the price and tax
on merchandise purchased
by customer to determine
bill.
Sending bill to customer
accepting payment and
giving change and
recording acceptance of
payment in the system
Issuing receipts to
customers.
Maintaining the petty cash
fund
 counting money in cash drawers
at the beginning of shifts to
ensure that amounts are correct
and that there is adequate
change recording the amount
of cash in register at end of shift.
Keeping and organizing record
files and receipts assisting the
bookkeeper in preparing
financial statements
coordinating with the sales clerk
regarding customer orders.
Coordinating with the bookkeeper
in recording sales and other
transactions
Job qualification:
Proficient in using MS
Office
Able to perform multiple
tasks
Has good customer service
skills
has good ethical values
honest and trustworthy
has good communication
skills
an organized person
 punctual
male/female; 20-40 years
old
must possess at least a High
School Diploma, Vocational
Diploma/Short Course
Certificate or
Bachelors/College Degree
(any degree)
has at least 1year
experience as a cashier or
any related work
Proposed Salary: P12,288 per
month
III. ACCOUNTING
1.Bookkeeper
Job Description:
Responsible for:
Entering day to day accounting
information into the accounting system,
and maintaining and securing these
data
Preparing financial reports by collecting,
analyzing, and summarizing account
information and trends.
Complying with federal, state, and local
legal requirements by studying
requirements; enforcing adherence to
requirements; filing reports; advising
management on needed actions.
 Contributing to team effort by
accomplishing related results as
needed.
Purchasing supplies and equipment as
authorized by management
Monitoring office supply levels and
reorder as necessary
Tagging and monitoring fixed assets
Paying supplier invoices in a timely
manner
Paying any debt as it comes due for
payment
Monitoring debt levels and
compliance with debt covenants
Ensuring that receivables are
collected promptly
Recording cash receipts and making
bank deposits
Conducting a monthly reconciliation of
every bank account
Conducting periodic reconciliations of
all accounts to ensure their accuracy
Maintaining an orderly accounting filing
system and safekeeping historical
records
Maintaining the chart of accounts
Maintaining the annual and monthly
budget
Calculating variances from the budget
and report significant issues to
management
Processing payroll in a timely manner
 Perform partial checks of the posting
process
Completing tax forms
Entering data, maintain records and
lunch reports and financial
statements
Processing accounts
receivable/payable and handle
payroll in a timely manner
Coordinating with the cashier
regarding sales and other related
transactions
Coordinating with the production
manager regarding budget of the
production department and
salaries/payroll of production
employees
Coordinating and discussing to the
owners any financial matters
Job qualification:
Proficient in using MS Office and
accounting systems
Able to perform multiple tasks
Has good customer service skills
Has good ethical values
Honest and trustworthy
Has good communication skills
Organized and able to meet deadlines
Punctual
Male/female; 20-40 years old
Must be a holder of Bachelors Degree in
any accounting or finance courses
Has at least 1year experience as a
bookkeeper or any related accounting
work
Proposed Salary: P13,500
IV. EMPLOYEE BENEFITS:
All of our employees our entitled to the following rights and benefits under The Labor
Code of the Philippines of the Department of Labor and Employment.

Holiday Compensation

a. Regular work day of an employee

Did not work 100%
Worked 1st 8 hours 200%
Excess of 8 hours plus 30% of hourly
rate on said day

b. Rest day of an employee

Did not work 100%
Worked 1st 8 hours plus 30% of
200%
Excess of 8 hours plus 30% of hourly
rate on said day
 Holiday Compensation

a. If unworked
No pay, unless there is a favorable
company policy, practice, or collective
bargaining agreement (CBA) granting
payment of wages on special days
even if unworked.

b. If worked
1st 8 hours plus 30% of the daily rate of
100%
excess of 8 hours plus 30% of hourly rate
on said day

c. Falling on the employees rest day and if

worked
1st 8 hours plus 50% of the daily rate of
100%
excess of 8 hours plus 30% of hourly rate
on said day
2.) Overtime Pay
Overtime for our employees our highly
discouraged to have a WorkLife
Balance and to maintain a healthy,
effective, and efficient working
environment. For instances where
overtime is inevitable, we shall abide
by the rules under the Labor code of
the Philippines.
Art. 87. Overtime work. Work may be
performed beyond eight (8) hours a
day provided that the employee is
paid for the overtime work, an
additional compensation equivalent
to his regular wage plus at least
twentyfive percent (25%) thereof. r
worked. (Art. 86 of the Labor Code).
Work performed beyond eight hours on
a holiday or rest day shall be paid
an additional compensation
equivalent to the rate of the first
eight hours on a holiday or rest day
plus at least thirty percent (30%)
thereof.
*Under Article 88 of the Labor Code of
the Philippines, Undertime work on
any particular day shall not be offset
by overtime work on any other day.
3.) Night Shift Differential (NSD)
For employees who would be working
between 10 oclock in the evening
to 6 oclock in the morning, they
would receive an additional of at
least 10% premium for each hou
4.) 13th Month Pay
All rank-and-file employees are
entitled to receive their 13th month
pay not later than December 24 of
every year. The 13th month pay shall
be in the amount not less than 1/12
of the total basic salary earned by
the employee within the calendar
year.
5.) Retirement Pay Our loyal and
beloved employees would be
receiving their retirement pay
supporting under Art. 287 Par 3-4 of
the Labor Code, an employee
upon reaching the age of sixty (60)
years or more, but not beyond sixty-
five (65) years which is hereby
declared the compulsory retirement
age, who has served at least five (5)
years in the said establishment, may
retire and shall be entitled to
retirement pay equivalent to at least
one-half (1/2) month salary for every
year of service, a fraction of at least
six (6) months being considered as
one whole year.
Unless the parties provide for broader
inclusions, the term one-half (1/2)
month salary shall mean fifteen (15)
days plus one-twelfth (1/12) of the
13th month pay and the cash
equivalent of not more than five (5)
days of service incentive leaves.
6.) Leaves
These are the instances where
employees will still be paid
despite of their absence from
work:
a.) Service Incentive Leave
Under Art. 95 Par. 1 of the Labor
Code, Every employee who has
rendered at least one year of
service shall be entitled to a
yearly service incentive leave of
five days with pay.
b.) Maternity Leave With reference
to Art. 133 of the Labor Code, we
shall grant any pregnant woman
employee who has rendered an
aggregate service of at least six
(6) months
for the last twelve (12) months or one
year, maternity leave of at least two
(2) weeks prior to the expected
delivery date and another four (4)
weeks after normal delivery or
abortion with full pay based on her
regular or average weekly wages.
This would apply for the first four (4)
deliveries and miscarriages.
c.) Paternity Leave R.A 8187 or the
Paternity Leave Act of 19963 , will be
the ground for our male employees
with legitimate spouse with whom
they are cohabiting to be entitled
with seven (7) days leave with full
pay.

d.) Solo Parent Leave Single
parent employees who have
rendered at least one year of
service will be entitled to
seven (7) working days of
leave to suffice their duties as
parents. (R.A 8972)
f.) Leaves under R.A. 9710
This entitles our female
employees who underwent
surgery due to gynecological
disorders to two months leave
with full pay based on gross
monthly compensation, as
stipulated in R.A. 9710
or the Magna Carta of Women. This
benefit applies to employees
who have rendered at least six
(6) months of service.
7.) Social Security System
(SSS), Pagtutulungan sa Kinabuk
asan: Ikaw, Bangko, Industria,
at Gobyerno (Pag-IBIG), and
PhilHealth Benefits
Mandatory government benefits
and contributions will be
automatically deducted from
the salaries of our employees.
These contributions are withheld
on a monthly basis.
V.TILE ME UP COMPANYS POLICIES
FOR EMPLOYEES
A. Employment type
1. Regular Employment
2. Casual Employment (for the Designer only)
All employees will work at least 48 hours per
week or 240 hours per month on average.
B. Recruitment and selection process The
Companys hiring steps might vary across
roles, but the following steps might
commonly apply to all applicants:
i. Identify the need for a new job opening.
ii. Decide whether to hire externally or internally.
iii. Review job descriptions and write a job ad.
iv. Get approval for job ad.
v. Select appropriate sources (external or internal) to
post job opening.
vi. Decide on hiring stages and possible timeframes.
vii. Review resumes in the company database.
viii.Source passive candidates.
ix. Shortlist applicants.
x. Screen and interview candidates.
xi. Run background checks and check references.
xii. Select the most suitable candidate.
xiii.Make an offer to sign the contract
Throughout this process, the company aims to keep
candidates informed, communicate well with
each other and give everyone an equal
opportunity to work with the company.
C. Attendance
The company expects its
employees to be present during
their scheduled working hours. If
the employee faces an
emergency that prevents him
from coming to work one day,
they must contact their
manager as soon as possible.
The company will excuse
unreported absences in cases of
serious accidents, acute
medical emergencies. But,
whenever possible, notice shall
be given.
D. Workplace policies
This section describes policies that
apply to everyone in the company:
employees, contractors, volunteers,
vendors and stakeholders alike.
These policies help build a
productive, lawful and pleasant
workplace.
D.1 Confidentiality and data
protection
D.2 Harassment and violence
Offenders
The manager
D.3 Workplace violence
D.4 Workplace safety and health D.12. Cyber security and digital
D.5 Emergency management devices

D.6 Smoking Internet usage

D.7 Drug-free workplace Cell phone

D.8 Alcohol Corporate email

D.9 Prescription drugs Social media

D.10 Employee Code of Conduct D.13 Conflict of interest

D.11 Dress code D.14 Employee relationships

For the production department Fraternization

employees Dating colleagues
For the store and office Dating managers
employees
Friendships at work
D.15 Solicitation and distribution
D. OFFICE EQUIPMENT
F. GENERAL ADMINISTRATIVE EXPENSES
Expenses Amount
1 Depreciation Expense(Note1) P31,863.33
2 Rent Expense(Note2) P90,000.00
3 Utilities(Note3) P31,800.00
4 Salary Expenses(Note4) P409,500.00
5 SSS Premium(Note5) P26,318.40
6 PhilHealth Premium(Note5) P4,650.00
7 HDMF Premium(Note5) P7,560.00
8 Supplies(Note 6) P4,365.75
9 License Expense P16,490.00
Total P622,547.48
Note 1

Note 2

Note 3
Note 4

Note 5
 Note 6

**For Computation of SSS PhilHealth and HDMF**

https://www.sss.gov.ph/sss/appmanager/pages.jsp?page=scheduleofcontrib
ution https://www.bir.gov.ph/images/tax_calculator/wt_calculator.html
https://philpad.com/pagibig-contribution-table/ https://philpad.com/new-
philhealth-contribution-table/
QUESTIONS