10

ENTREPRENEURSHIP
Learning Activity Sheet

SECOND QUARTER

Address: San Roque, La Paz, Tarlac

Telephone No.:
E-mail address:
 ESTIMATE COST OF PRODUCTS AND SERVICES
MELC 1. Applies prevailing pricing structures and methods in determining
production cost and price of products or services
WEEK 1 - 3
Objectives:

a. Apply the rules of production in your enterprise; and

b. Compute the cost and price of the product or service of your chosen business

LESSON 1 - APPLYING THE RULES OF PRODUCTIONS TO AN ENTERPRISE

Words to Study

CAPITAL COST – a payment of interest for the duration of the loan

COST- represents form of payment
DIRECT COST- payment and expenditure made for the production or service that become part of the product like
acquisition of raw materials and salaries / wages of the workers.
INDIRECT COST- sum of other expenses or cost generated from the business and also known as overhead expenses.
MATERIAL COST- all materials needed both for direct manufacturing and those needed fro the functioning of the
business.
PRODUCTION – process of making or manufacturing goods.
STAFF COST- are salaries or wages plus additional costs as payments or incentive on overtime works, social security,
annual and sick leaves of workers.

APPLYING THE RULES OF PRODUCTION TO AN ENTERPRISE

The rules of production describe the behavior of the business condition in the aspect of
profit, loss, payment and production. Total Revenue or TR represents income; while Total Cost or
TC reveals expenses.

How will you know when to produce more? When to stop producing? When to maintain
production? Each situation below follows a decision. Remember what to do in the following
instances:

1. What will be your decision, when the TR (INCOME) of your business is equal to
TC (EXPENSES)?
EXAMPLE: TR = TC
2,000 = 2000

DECISION: There is a need to maintain your production.

2. What will you do when the TR of your enterprise is less than to the TC?
EXAMPLE: TR = TC 5,000 =
8,000

DECISION: The production needs to stop.

 3. What action do you need to take if you have greater TR than your TC?
EXAMPLE: TR = TC 10,000 =
7,000

DECISION: You have to produce more

LESSON 2 - COMPUTING THE COST OF THE PRODUCT OR SERVICE OF YOUR
CHOSEN BUSINESS

What are direct costs?

Direct costs are expenses that a company can easily connect to a specific "cost object," which may be a
product, department or project. This can include software, equipment and raw materials. It can also include
labor, assuming the labor is specific to the product, department or project.

DIRECT COST COMPUTATION

Description Estimated Cost
Monthly Wage and Allowance for 4 4 workers x P5,000.00 + 1
workers receiving Php5,000.00 & 1 supervisor x P10,000.00
Supervisor receiving Php10,000.00 =P30,000.00/monthly
Yearly Wage and Allowancefor P30,000.00 x 12 months
4 workers and 1 supervisor =P360,000.00/yearly
Calculation for the Total Number of 47 weeks x 40 hours/week x 4
Hours spent by the workers in a year workers = 7,520 Hours
Hourly Labor Cost = Total Yearly P360, 000.00/7,520 Hrs.
Wage Bill/total number of hours =P47.87/Hour
worked in a year
Hours needed to complete a wood bench (it
takes only 2 workers, each consuming 4.7 to 4.0 x 2
do it): Labor time taken x no. of workers = = 8 Hours
total no. of
hours
Direct Labor Cost of the wood bench: No. of 8.0 Hrs x P47.87/Hour
Hours x Hourly labor rate = Total labor cost =P382.96
per wood bench =considered – P380.00

BILL of MATERIALS of 1 WOODEN BENCH

Total Board Price/ Unit Total Cost

Quantity Description
Feet (bdft) Bdft Cost

1 pc. 2”x2”x8’ (leg) 3 P29.00 P87.00 P87.00

4 pcs. 1”x3”x10’(frame) 2.5 72.50 290.00

1 pc. 1.5”x2”x6’ (brace) 1.5 43.50 43.50

4 btls Plastic varnish 120.00 480.00

½ kl. 2” finishing nails 50.00 25.00

1 btl wood glue 65.0 65.00

4 pcs sand paper 15.00 60.00

1pc 2” paint brush 49.50 49.50

DIRECT MATERIAL COST PER BENCH P1,100.00

Indirect costs are costs that are not directly accountable to a cost object (such as a particular project, facility, function
or product). Indirect costs may be either fixed or variable. Indirect costs include administration, personnel and security costs.
These are those costs which are not directly related to production. Some indirect costs may be overhead. But some overhead
costs can be directly attributed to a project and are direct costs.

A. INDIRECT COST COMPUTATION

Interest on loan P10,000.00
Insurance of machines/stocks 5,000.00
Maintenance of machines 20,000.00
Power and electricity 24,000.00
Rent of building 25,000.00
Salaries/Wages 60,000.00
Selling cost (transportation/representation) 20,000.00
Telephone 5,000.00
TOTAL INDIRECT COST+20 percent P169,000.00
of 169,000.00 for taxes, etc. + 33,800.00
TOTAL INDIRECT COSTS FOR THE YEAR P202,800.00

LESSON 3 - DETERMINE PRICING OF PRODUCTS AND SERVICES

USING PRICING MODEL

WORDS TO STUDY
Mark-up represents the difference between what is paid for the merchandise and its end
price to the clients
Pattern refers to an outline or model of one thing
Price indicates value of a commodity or service in the form of money Product the
result of the input and process in the form of output Services is a type of business that has no
product but purely services Strategy is an approach or method used in business

Pricing strategy is a part of the pricing system wherein the government becomes alert
against those who are abusing and making unreasonable prices. Keeping an enterprise pattern
when it comes to pricing of commodities and services, serve as guide for the entrepreneurs to
understand how their prices are computed objectively. However, lowest price approach is the
most risky activity in pricing and it should be avoided.
The key secret of the business firms to compete for the price is through the various pricing
strategies. Giving focus on the competition for cleanliness, convenience, delivery, easy credit
options, guarantees, quality, safety and service are only secondary concerns.

As a young entrepreneur, what is your idea about the different pricing strategies? You may
consider one of the following pricing strategies if you still do not have your own strategy:
• Value-based pricing (price increases when there are evident results)
• Posting P9.95 instead of P10; P24.50 instead of P25.00; and others
• Value pack (mixture of clustered products with varied prices in one pack or bag)
• Cost-plus-pricing method (setting up price targeting specific profit)
• High Price Approach aiming to set quality and status. It is also called as prestige strategy
• Penetration market is common to the new entrepreneurs. They are doing it in order to
establish market and build up more customers.
• Free tasting (Sampling Approach)
• Result pay scheme (Trial Method)
 Before you do the final pricing, you have to know the value of the total revenues (TR) and
the total costs (TC). When TR is greater than TC, your business gained profit. If the TR is lesser
than TC, it is loss. In instances that the TR and TC are equal, there is neither profit nor loss.
It is called break-even. Break even analysis is used as an instrument or a tool to solve managerial
problems helpful among business leaders and economists.

Here are some models in pricing goods and services. These will help you to know how you
can compute prices of your own product and service business. Find out if this pricing scheme is
appropriate to use in the production of your business:

1. Percentage Allocation Approach (PAA). This is good for product business. Decide for the
percentage value to be added to the actual cost of your product or service. Below are
examples:

A. Unit Cost of Product (UCP), TVE T-Shirt = P55.00 Target Profit in

Percent (TPP) =40% COMPUTATION = UCP + TPP
= P55.00 x .40 = P22.00
= P55.00 + P22.00
UNIT PRICE = P77.00
B. Volume Cost of Product (VCP), TVE T-Shirt by Volume Target Profit (VTP) per dozen
of Quantity (Q):
1 to 5 dozens = 38%
6 to 10 dozens = 35%
11 to 15 dozens = 32%
16 dozens & above = 30%
COMPUTATION for 1 to 5 dozens (maximum based) of TVE T-Shirts:

VCP = UCP + VTP x Quantity (Q)

= P55.00 + 38% x 60
= P55.00 + 20.90 x 60
= P75.90 x 60
VOLUME PRICE = P4, 554.00 UNIT PRICE
= P75.90
COMPUTATION for 5 to 10 dozens (maximum based) of TVE T-Shirts:

VCP = UCP + VTP x Quantity (Q)

= P55.00 + 35% x 120
= P55.00 + 19.25 x 120
= P74.25 x 120
VOLUME PRICE = P8, 910.00 UNIT PRICE
= P74.25

Average Mark-up Approach (AMA). This is appropriate to the service type of business. Mark-up consists of
damaged merchandise, employee discounts, markdowns, operating expenses, profits and shortages. This is
common in industries but differ in the way they execute it supported by company rules and policies.

Here is how to compute for the pricing of a service type of business.

a. Assume that you are operating a laundry service business

b. Decide for 60% profit against actual cost of every laundry service, where 20% intends
to support and finance some operating expenses like damaged merchandise,
employee discounts, markdowns, operating expenses, profits and shortages.
c. Consider a 40% mark-up to be added to the cost of the service

Price of laundry service per kil

 Cost of laundry = P20.00
General Markup = 60%
*40% Target Profit (TP); 20% Operating Expenses (OE)

PRICE = Cost of laundry + TP + OE

= P20.00 + 40% + 20%
= P20.00 + P8.00 + P4.00
= P32.00
When you compute for 5 to 10 kilos (maximum based) of laundry service, rendered to a
single client, you may charge her/him with a friendly discount of 5% from the total charge. When
you do it, it will not bring any business loss to you but an investment of a good reputation and
goodwill.

Let us find out how much you will sacrifice to invest for a possible
goodwill using the data above:
Unit price per laundry service P32.00 x 10 kilos -5% discount/10
= P32.00x10-5% /10
= P320.00-P16.00/10
= P30.40

Therefore, goodwill investment capital for 10 kilos of laundry service is only P1.60 (P32.00
unit price less P30.40 discounted price) per kilo of laundry service rendered to your customer.

It is suggested that the following goodwill investment package chart be applied on your
laundry business. You may also change it for further improvement of your services:

a) 100% service fee of P32.00 per kilo of laundry

b) 5% discount from 5 to 12 kilos of laundry
c) 10% discount from 13 kilos and above of laundry

Conduct Product or Service Trial Run

MELC 2. Conduct product or service trial run based on the operational plan of
the business
WEEK 4 – 6
Objectives:

1. Come up with your own Business Trial Run Design (BUTRUD)

suited for your business whether product or service type; and

2. Use your own BUTRUD in preparation of the actual selling of

your business.

WORDS TO STUDY
Inputs are the materialsneeded for processing to come up with finished products
Output means finished product
Process is the Step – by – step procedure followed in transforming materials into
finished products.
Production Plan involves the necessary raw materials and parts,
number of workers, types of machines needed, and the completion time for
such operation involved.
Projected Sales are the expected results of variable cost and fixed cost within the target period.
Sales Management involves formulation of sales strategy. Trial – Run is the actual
testing of a business.
Viability means the practicability of the business.
Before engaging into any actual business like selling a product/s which
you are to manufacture or produce, the essential thing to do first is to design a
Business Trial Run Design (BUTRUD). This will serve you as a guide on how to decide
from time to time to come up with a better business management be it manufacturing
or rendering services.

Below are examples of a trial run matrix for a service type of business which
may help you in developing your own BUTRUD. You may also adopt it if you feel the
appropriateness in your business.

The trial run sample as follows is a service type of business which is a jeep
transportation routing from FTI via C5 to Guadalupe:

BUSINESS TRIAL RUN DESIGN (BUTRUD) SERVICE TYPE OF

BUSINESS
Business Name TENEZA’S TRANSPO COMPANY
Business
MAJ. JOVITO B. TENEZA SR.
Owner
Business Location BLK.4,LOT 25,PHASE 2,AFP/PNP VILLAGE, PHASE 2, WESTERN
BICUTAN, TAGUIG CITY
➢ To receive a flat rate minimum boundary of P600 &
P500 only for the 1st trial week run.
➢ To have a maximum boundary of P900 & P700 from the 2
Target Goals
units of jeeps after a week, except weekends & holidays
(except coding)
for P800 & P600 only.
➢ To save 10% from the daily boundary for
maintenance purposes after a week of trial
Timetable ONE WEEK ONLY
Price Flexibility ➢ Minimum Fare - Php 7.00
(Fare Scheme) ➢ Maximum Fare – Php 18.00
➢ All purposive trips through regular listing from the jeep
terminal (Housing or Guadalupe)
➢ Playing a beautiful sound.
Advertisement &
➢ Could consider all rides under minimum fares only for
Promotion
the 1st week of trip.
➢ After a week of advertisement, passengers will
be charged under normal fare matrix.
Target Market ➢ Regular passengers/commuters (students, workers,
etc.) from any port of the FTI via C5 to Guadalupe.
➢ Rental from a group of people for the team
building of the school, company or students.

Having your trial run is a great advantage because this gives you important
information about the progress of your business inall aspects of venturing.

Below is another BUTRUD for the product type of business. Remember to

give emphasis on the timetable of your trial before the actual management of your
venture.
Here is a sample trial run matrix of a product type of business about ICE
CREAM. This ice cream is a combination of the seasoned fruits and vegetables. You
may call it as a “Frut-Veg Ice Cream for All Seasons”.
 BUSINESS TRIAL RUN DESIGN (BUTRUD) PRODUCT TYPE OF
BUSINESS
Business Name FRUT-VEG ICE CREAM for ALLSEASONS
Business Owner DR. CELEDONIA T. TENEZA
Business LOT 10, BLK 136, LOPEZ JAENA ST.,
Location BRGY. RIZAL, MAKATI CITY
➢ To earn income of P3,000.00 in a week
➢ To double the income for the succeeding weeks after the
trial run
Target Goals
➢ To have an upward sales from week 1 onward
➢ To save at least 10% of the daily income for revolving
fund after the trial week
Timetable ONE WEEK ONLY
Price Flexibility ➢ Minimum Price – Php12.00/cup size
➢ Maximum Price – Php 299.00/gallon
➢ Free for the 1st 5 buyers per cup size
Advertisement & ➢ 50% discount for the next 5 buyers per cup size
Promotion ➢ 25% discount for the 1st 5 buyers per gallon
➢ 25% discount for the next 5 buyers per gallon
Target Market ➢ Community neighborhood;
➢ Students in the nearby elementary, high schools &
universities;
➢ Buyers/walkers in the markets/supermarkets.

Conduct Product or Service Trial Run

MELC 4. Sets target market and project sales of product and/or services

WEEK 8
Direction: Write Check ( ) if your target customers are
Community Neighborhood, Students in the nearby elementary, high
schools & universities or Buyers / Walkers in the Barangay or
Supermarket.
PROJECTING TARGET CUSTOMERS
TARGET CUSTOMER
CUSTOMER Community Students in Buyers /
No . Neighborhood the nearby Walkers in the
elementary, Barangay or
high schools Supermarket
& universities
1
2
3
4
5
6
7
8
9
10
Direction: Write your daily product, Capital, Expenses and Profit / Loss

PROJECTING SALES OF PRODUCT OR SERVICE

DAY Name of Product Capital Expenses Profit / Loss

1
2
3
4
5
6
7
8
9
10
Name of Learner: _____________________________________Date__________________
Grade Level: _________________________________________Section _______________
Parent Signature______________________________________
Entrepreneurship 10
LEARNING ACTIVITY SHEET
Week 1

I. Background Information for Learners

APPLYING THE RULES OF PRODUCTION TO AN ENTERPRISE

The rules of production describe the behavior of the business condition in the aspect
of profit, loss, payment and production. Total Revenue or TR represents income; while Total
Cost or TC reveals expenses.

How will you know when to produce more? When to stop producing? When to maintain production? Each
situation below follows a decision.

II. Learning Competency:

ESTIMATE COST OF PRODUCTS AND SERVICES
Lesson 1- APPLYING THE RULES OF PRODUCTION TO AN ENTERPRISE
MELC 1. Applies prevailing pricing structures and methods in determining production cost and price of
products or services
Objectives:
a. Apply the rules of production in your enterprise; and

b. Compute the cost and price of the product or service of your chosen business

III. Activities

Activity I. Given the following nominal values of revenues and costs, decide whether you need
to produce more, stop your production or maintain production of goods or services. Draw an upward
(↑) arrow if your answer is to produce more; downward arrow (↓) when you need to stop and draw a
smiley face ( ) when your decision is to maintain production.
BUSINESS TR TC ENTREPRENEUR’S
NO.
NAME (INCOME) (EXPENSES) DECISION
1 Miguel’s Academy 18,000 21,000
2 Tea-Bricks Co. 24,500 19,000
3 Jon’s Fashion Shop 15,880 15,880
4 JR Internet Café 6,800 8,300
5 Cel’s Transpo 22,100 15,500

Activity II. A. MULTIPLE CHOICE. Choose the letter of the correct answer

1. This is the time when you need to decide to maintain your production.
a. When the TR is equal to TC
b. When the TR is greater than TC
c. When the TR is lesser than TC

2. It refers to the situation when you need to decide to produce more when the .
a. TR is equal to TC
b. TR is greater than TC
c. TR is lesser than TC
 3. Time may come when you really need to decide to stop your business production.
When the .
a. TR is equal to TC
b. TR is greater than TC
c. TR is lesser than TC

A. Write the Economic decision based on the results of the operation

4. What will you do when the TR of your enterprise is less than to the TC?
EXAMPLE: TR = TC
4,000 = 7,000

DECISION: _________________________________

5. What action do you need to take if you have greater TR than your TC?
EXAMPLE: TR = TC
11,000= 6,000

DECISION: __________________________________

IV. Reflection:

1. WHAT IS THE RULE OF PRODUCTION TO AN ENTERPRISE?

_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________

V. References:
Republic of the Philippines Department of Education PUBLIC TECHNICAL-VOCATIONAL HIGH SCHOOLS
COMPETENCY BASED – LEARNING MATERIAL FOR FOURTH YEAR

www.google.com

Prepared by:

RICHARD A. MIGUEL
Entrepreneurship Teacher
Name of Learner: _____________________________________Date__________________
Grade Level: _________________________________________Section _______________
Parent Signature______________________________________
Entrepreneurship 10
LEARNING ACTIVITY SHEET
Week 2

I. Background Information for Learners

The cost of the product or service is done on estimate approach. It is vital to list down
and determine the costing to make a product or to deliver a service. It does not matter how big
or small your business is. What is important is to know and estimate the cost of your
production or service delivery. There are factors that cause successful industries to fail
because they are not aware of their costs.

II. Learning Competency:

ESTIMATE COST OF PRODUCTS AND SERVICES
Lesson 2- COMPUTING THE COST OF THE PRODUCT OR SERVICE OF YOUR CHOSEN BUSINESS
MELC 1. Applies prevailing pricing structures and methods in determining production cost and price of
products or services
Objectives:
a. Apply the rules of production in your enterprise; and

b. Compute the cost and price of the product or service of your chosen business

III. Activities
Activity I. Compute for the cost and analyze the following problems. Write your answers
inside the box. Show the solution in a separate sheet to arrive at the correct answers.

1. If you have two (2) workers receiving each a daily wage of P250.00 a day, with 5 working
days a week, how much is your total wage bill for a month? ANSWER/SOLUTION:

2. Based on your answer in number 1, how much is your annual wage cost of
production? ANSWER/SOLUTION:

3. How much will be your total direct costs per bench if the total direct labor is P200.00
and the total direct material is 450? ANSWER/SOLUTION:

4. What is 25% of the assumed P150, 000.00 indirect costs? ANSWER/SOLUTION:

5. As an entrepreneur, what will you expect for a cost of a unit of wood bench when you
target for 2,000 unit yearly sales with P225, 000.00 total indirect costs for the year?
ANSWER/SOLUTION:
 Activity II. Compute for the TOTAL COST and DIRECT MATERIAL COST PER BENCH and analyze
the following problems. Write your answers inside the box. Show the solution in a separate sheet to arrive
at the correct answers.
BILL of MATERIALS of 1 WOODEN BENCH

Total Board Price/ Unit Total Cost

Quantity Description
Feet (bdft) Bdft Cost

2 pcs. 2”x2”x8’ (leg) 4 P34.00 P67.00

3 pcs. 1”x3”x10’(frame) 3.5 52.50

2 pc. 1.5”x2”x6’ (brace) 4 25.00

5 btls Plastic varnish 88.00

½ kl. 2” finishing nails 51.00

2 btls wood glue 47.0

7 pcs sand paper 35.00

3 pcs 2” paint brush 34.50

DIRECT MATERIAL COST PER BENCH

IV. Reflection:

1. What is the important of computing the cost of the product or service of

your chosen product?

___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________

V. References:
Republic of the Philippines Department of Education PUBLIC TECHNICAL-VOCATIONAL HIGH SCHOOLS
COMPETENCY BASED – LEARNING MATERIAL FOR FOURTH YEAR

www.google.com

Prepared by:

RICHARD A. MIGUEL
Entrepreneurship Teacher
Name of Learner: _____________________________________Date__________________
Grade Level: _________________________________________Section _______________
Parent Signature______________________________________
Entrepreneurship 10
LEARNING ACTIVITY SHEET
Week 3

I. Background Information for Learners

Pricing strategy is a part of the pricing system wherein the government becomes alert
against those who are abusing and making unreasonable prices. Keeping an enterprise
pattern when it comes to pricing of commodities and services, serve as guide for the
entrepreneurs to understand how their prices are computed objectively. However, lowest
price approach is the most risky activity in pricing and it should be avoided.

II. Learning Competency:

ESTIMATE COST OF PRODUCTS AND SERVICES
Lesson 3- DETERMINE PRICING OF PRODUCTS AND SERVICES USING PRICING MODEL
MELC 1. Applies prevailing pricing structures and methods in determining production cost and price of
products or services
Objectives:
a. Apply the rules of production in your enterprise; and

b. Compute the cost and price of the product or service of your chosen business

III. Activities
Activity I. MULTIPLE CHOICE. Choose the letter of the correct answer.
1. If you have 10 jackets for P180.00 unit cost, how much will be the unit price at
40% Target Profit in Percent (TPP)?
a. P272.00
b. P295.00
c. P252.00
2. Compute how much will be the price of a bottle of perfume when the cost
is P250.00 with 38%TPP?
a. P380.00
b. P299.00
c. P345.00
3. With 10% discount incentive, what will be the unit price of 10 kilos laundry
if the service is P32 per kilo?
a. P320.00
b. P232.00
c. P288.00
4. In a laundry shop, when do you give a discount of 10%
a. 5 to 12 kilos of laundry
b. 10 to 13 kilos of laundry
c. 14 to 15 kilos of laundry
5. What is the effect in business when the TR is lesser than the TC?
a. There is a business loss
b. There is a profit
c. There is no gain and no loss
 Activity II.

1. Assuming that you need to supply a school canteen of bottled mineral water, 500 ml with a
cost of P7.50/bottle, how do you determine the price per bottle? Please explain your answer
below by showing the computation.

COMPUTATION:

2. If you will compute for the service of a doctor’s professional fee of P380.00 per consultation
(inclusive of the clinic rental, bills, etc.) how much will the doctor’s consultation service be?
Discuss your answer below by showing the computation for 60% general mark-up.

COMPUTATION:

IV. Reflection:

1. As a young entrepreneur, what is your idea about the different pricing strategies?
_____________________________________________________________
_____________________________________________________________
_____________________________________________________________
_____________________________________________________________

V. References:
Republic of the Philippines Department of Education PUBLIC TECHNICAL-VOCATIONAL HIGH SCHOOLS
COMPETENCY BASED – LEARNING MATERIAL FOR FOURTH YEAR

www.google.com

Prepared by:

RICHARD A. MIGUEL
Entrepreneurship Teacher
Name of Learner: _____________________________________Date__________________
Grade Level: _________________________________________Section _______________
Parent Signature______________________________________
Entrepreneurship 10
LEARNING ACTIVITY SHEET
Week 4-7

I. Background Information for Learners

BUSINESS TRIAL RUN DESIGN (BUTRUD) FOR PRODUCT and SERVICE TYPE OF BUSINESS

Before engaging into any actual business like selling a product/s which you are to manufacture or produce,
the essential thing to do first is to design a Business Trial Run Design (BUTRUD). This will serve you as a guide on
how to decide from time to time to come up with a better business management be it manufacturing or
rendering services.

Below are examples of a trial run matrix for a service type of business which may help you in developing your
own BUTRUD. You may also adopt it if you feel the appropriateness in your business.

II. Learning Competency:

Conduct Product or Service Trial Run
MELC 2. Conduct product or service trial run based on the operational plan of the
business
Objectives:
1. Come up with your own Business Trial Run Design (BUTRUD) suited for your business
whether product or service type; and
2. Use your own BUTRUD in preparation of the actual selling of your business.
III. Activities
Activity I.
Arrange the words from the Item Bank and locate it properly to
the second column by writing the appropriate words that describe the
items/words in the first column.

ITEMBANK

Business Name Service type of business

Product type of business Business Price Flexibility

Location Timetable Advertisement/Promotion Target
Goals
Market/Clients
Business Owner
Activity II. Write your own Business Trial Run Design ( BUTRUD )

BUSINESS TRIAL RUN DESIGN (BUTRUD) PRODUCT TYPE OF

BUSINESS

Business Name
Business Owner
Business
Location

Target Goals

Timetable
Price Flexibility

Advertisement &
Promotion

Target Market

IV. Reflection:

1. What is the important of writing a Business Trial Run Design?

_____________________________________________________________
_____________________________________________________________
_____________________________________________________________
_____________________________________________________________

V. References:
Republic of the Philippines Department of Education PUBLIC TECHNICAL-VOCATIONAL HIGH SCHOOLS
COMPETENCY BASED – LEARNING MATERIAL FOR FOURTH YEAR

www.google.com

Prepared by:

RICHARD A. MIGUEL
Entrepreneurship Teacher
Name of Learner: _____________________________________Date__________________
Grade Level: _________________________________________Section _______________
Parent Signature______________________________________
Entrepreneurship 10
LEARNING ACTIVITY SHEET
Week 8

Conduct Product or Service Trial Run

MELC 4. Sets target market and project sales of product and/or services

Direction: Write Check ( ) if your target customers are

Community Neighborhood, Students in the nearby elementary,
high schools & universities or Buyers / Walkers in the Barangay or
Supermarket.

PROJECTING TARGET CUSTOMERS

TARGET CUSTOMER
CUSTOMER Community Students in the nearby Buyers / Walkers
No . Neighborhood elementary, high schools in the Barangay or
& universities Supermarket
1
2
3
4
5
6
7
8
9
10

Direction: Write your daily product, Capital, Expenses and Profit / Loss

PROJECTING SALES OF PRODUCT OR SERVICE

DAY Name of Product Capital Expenses Profit / Loss

1
2
3
4
5
6
7
8
9
10