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FUNERARIA DE PARAISO MANAGEMENT ASPECT
Management Study
The objective of this aspect is to determine and provide
information regarding company’s business structure, the
formulation of the organization’s vision, mission, and internal
policies, effecting the required Filipino ownership of the
organization, designing the internal structure of the
organization, staffing the internal structure and to establish
employee salary, wages and benefit schedule, both optional and
statutory.
Vision
Funeraria de Paraiso will be known as an earnest and
reliable institution providing remarkable quality of service
which constitutes integrity in its dealings and paramount level
of care and affection in the absolute celebration of life.
Mission
Funeraria de Paraiso aims to provide exceptional quality of
funeral service through ethical, fair and right conduct of the
business, and excellent level of customer satisfaction achieved
through high level of service personalization.
Objectives
Funeraria de Paraiso has set upon itself to deliver services
to its customer’s base on the following objectives:
To provide a sanctuary wherein members and friends of the
family may gather to offer physical and emotional to each
other.
To help mourners get through the grieving process and face
the reality and finality of death.
To allow the bereaved to remember and honor their loved one
in an exceptional way.
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
To help the bereaved move forward with their life.
To acknowledge life that life that has been lived.
To provide closure for the bereaved.
Corporate Logo
The corporate logo of Condolent Company is represented by
two birds soaring up. The blue bird signifies freedom from the
physical self while the yellow bird signifies attachment to the
physical world through the memories left of the deceased to their
loved ones.
Figure 24. Corporate Logo
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Business Logo
The business logo of Funeraria de Paraiso signifies a bird
soaring up with its wings widen. It depicts the deliverance of
the human soul to destined paradise and the commemoration of
memories of the deceased by the loved ones. The title Funeraria
de Paraiso stands for the tremendous funeral service provided by
Condolent Corporation as endeavour to make the last moment of the
bereaved with the departed memorable. In such a way, Funeraria de
Paraiso would help them experience one of the most important
parts of their life as meaningful as it is. The blue colour of
the logo symbolizes freedom, sincerity, heaven and faith. The
sort of floral image, the “Paraiso” portrays the different ways
to express particular sentiments in giving tribute to the loved
one lost, as well as a constant reminder of affection and
friendship to support them through their grieving process.
Figure 25. Business Logo
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Form of Business Organization
The form of business organization for the normal operations
of the project will further the objectives of the proponents
which includes control of the management, attraction of
financing, maintenance of good relations, protection of business
secrets, increase in profit through avoidance of taxes, and
limitation of liabilities of owners.
The proponents decided to establish Condolent Corporation, a
funeral service provider, as a stock corporation. The Section 2
of the Corporation Code of the Philippines defines corporation as
an artificial being created by operation of law, having the right
of succession and powers, attributes and properties expressly
authorized by law or incident to its existence. In putting up a
funeral business, large amount of capital is necessary for
successful operation. As compared with other classifications of
business organizations, corporation has greater source of funds
typically through issuance of authorized capital stock. This is
the primary reason why the proponents find it necessary to adopt
a corporate form of organization. However, aside from having the
greater capability to raise large amount of funds, a corporation
has other distinct characteristics – limited liability and
continued life of existence, which will be advantageous to the
business. Whenever the business becomes bankrupt, shareholders
are liable only to the extent of their subscriptions and are not
liable for corporate liabilities not covered by corporate assets.
The existence of corporation is also unaffected by the internal
changes that may take place and can continue to exist for the
duration of its lifetime (Valencia, E., Roxas, G. & Asuncion, D.
J. (2010). Partnership and Corporation Accounting (3rd ed.).
Baguio City: Valencia Educational Supply).
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Forming and operating a corporate form of organization is
complicated, but given these essential distinctiveness of a
corporation, the proponents considers it more conducive to the
proposed funeral business to be created as corporation.
Organizational Chart
The structure of Funeraria de Paraiso’s organization and
relationship and relative ranks of its position is outlined by
the given organizational chart.
Figure 26. Organizational Chart of Funeraria de Paraiso
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Key Officers and Employees
The following are the key personnel and employees the
funeral home will employ.
Key Officers. The following are the key positions that needs to
be filled, appointed by the board of directors, to manage the
day-to-day business of the funeral home.
President. This person is the driving force of the funeral
home and is expected to make things happen, and put together the
resources to support the company.
Treasurer. This is a varied and responsible role that
ensures a company has the cash and liquidity to meet its
obligations, involving raising funds from banks, as well as debt
and equity markets.
Secretary.This person is responsible for ensuring that the
records, or minutes of the Board's actions during a Board
meeting, reflect the proper exercise of those fiduciary duties.
Controller. This person provides critical financial and
administrative services in the areas of annual budgeting, receipt
and disbursement of fund, accounting, procurement, and asset
management.
Operations Manager. This person is the one who will make
sure the company operations flow smoothly and economically. This
person is also responsible to make certain that necessary work is
done properly and on time.
Employees
The following are the job titles the funeral home will
employ in the conduct of its day-to-day operations.
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Embalmer. A duly licensed person who applies, injects, or
introduces any chemical substance or drug or herbs internally or
externally to dead human body for the purpose of embalming,
disinfecting, and preserving it.
Undertaker. A duly licensed person who practices the care,
transport, and disposal of the body of a deceased person by means
other than embalming.
Security Guard.Person who is paid to protect property,
assets, or people. They are usually privately and mostly
comprised with civilian personnel.
Janitor.Person employed as a caretaker of a building; a
custodian responsible of keeping the facilities of the funeral
home clean and well kept.
Job Specification and Description
The following discusses the job specification and
description of the positions to be employed and the key officers
of Funeraria de Paraiso.
President
Provides leadership to make the company the leading
organization in the industry. Designated to formulate the
mission, vision and objectives of the company to motivate and to
direct its people in achieving its organizational goals. This
person has the duty of overseeing the company operations to
ensure effectiveness and efficiency.
Job Specification of President
Responsibilities. The responsibilities of the president are as
follows:
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Formulating, communicating, implementing, and monitoring of
organization’s;
overseeing the company’s daily transaction or operation to
ensure cost efficiency, quality service and growth;
develops and enforces strategies for resource and revenue
generation;
approves or rejects formulated company policies and
procedures;
reviews report and financial statements to determine
progress or status of the company and realign its objectives
and strategies to cope up with the current condition;
assesses executives’ performance to determine their
compliance with company’s policies and procedures and to
know if they contributed to the organization’s growth;
has the responsibility of promoting the company through
appearances and conferences;
represents the company with formal and legislative
functions;
assembles fundraising events to collect or to have
additional capital for the company operations;
discusses company reports.
Qualifications. The following are the qualifications of the
president:
Must be a bachelor’s degree holder
Must be knowledgeable on funeral related activities
Must be a person with high degree of integrity and
competency
Must have superb interpersonal skill and can work under
pressure
Must have management experience of at least 5 years
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Treasurer
Ensures a company has the cash and liquidity to meet its
obligations, involving raising funds from banks, as well as debt
and equity markets and, in some companies, actively trading in
the foreign exchange, commodity and money markets. Other
activities may involve dealing with property, taxation, insurance
and pensions.
Job Specification of Treasurer
Responsibilities. The responsibilities of the treasurer are as
follows:
Responsible for the handling of daily cash balances and
trading in the financial markets;
assures that a company's cash flow is enough to allow it to
operate effectively;
predicts cash payments and forecasting challenges arising
from limited cash flow;
studies the impact of financial markets on the performance
of products or services;
creates alternatives for decision making on company
finances, for example, the funding of company operations;
handles specific financial projects, such as acquisition of
another business;
investigates the financial impact of new business ventures;
negotiates loan or overdraft terms with company bankers;
formulates solutions to new financial challenges by applying
financial or treasury knowledge;
communicates with other departments, such as tax and
accountancy, to solve several issues when arises;
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
provides advice on financial matters affecting the company
as a whole;
creates harmonious working relationship with bankers and
investors;
keep up with developments in the financial industry;
attends board and senior management meetings;
creates and presents presentations about financial issues of
the company to the board of directors and senior management.
Qualifications. The following are the qualifications of the
treasurer:
Must be a graduate of BS Accountancy or BS Financial
Management
Must possess good IT, analytical, interpersonal,
numerical, time management and verbal/written
communication skills
Must have commercial work experience of at least 2 years in
business industry
Secretary
Make sure that board members have the proper advice and
resources for upholding their fiduciary duties to shareholders.
Secretary is responsible for ensuring that the records, or
minutes during a board meeting, are properly recorded.
Job Specification of Secretary
Responsibilities. The responsibilities of the secretary are as
follows:
Attends and records every board and committee meetings and
also ensures the proper facilitation of communications;
advises the board regarding its roles and responsibilities;
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
orients and guides new directors during their training and
development;
keeps important corporate documents and records;
responsible for compliance with law, stock exchange listing
standards and SEC reporting and compliance;
oversee operations regarding stock issuance and transfer and
prepares and distribute proxy statement;
constantly evaluates corporate governance development;
serves as the communication channel for investor inquiries
and consultations.
Qualifications. The following are the qualifications of the
secretary:
Must be a college graduate
Must have meticulous attention to detail and possesses good
numerical, organizational and time management skills
Must be trustworthy, keeping confidential information
confidential
Must have an experience in business industry of at least 1
year
Operations Manager
VP for Operations is the one responsible for the overseeing
of how the directors, especially mangers, carry out their plans
and evaluates the results of the implemented strategies and
reports them to the company president.
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Job Specification
Responsibilities. The responsibilities of the Operations
Manager are as follows:
Operations Manager, like the president, is also responsible
for strategic planning and implantation for organization’s
profitability, productivity and efficiency;
responsible for the day to day operations of the company
including inventory control, and inbound and outbound
processes;
ensures customer satisfaction with the services provided by
the company;
evaluate if the operations of the business is satisfactorily
and formulate corrective actions if not;
continuously monitor the performance of the information
technology department to guarantee growth in the said are
for company development;
regularly communicates with employees to secure that the
company’s operational priorities are aligned with the
company direction;
presents processing improvement to the CEO for
consideration;
and negotiates with different suppliers for cost-saving.
Qualifications. The following are the qualifications of the
operations manager:
Must be an operations management degree holder
Must have a thorough understanding of funeral related
activities other than specific funeral processes e.g.,
regulations, different traditions and culture
Must possess excellent interpersonal and communication
skills
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Must have an extensive management experience in funeral
industry
Controller
Ensures that the accounting procedures and reporting conform
to established criteria – Generally Accepted Accounting
Principle.
Job Specification of Controller
Responsibilities. The responsibilities of the controller are
as follows:
Makes suggestions for benchmarks which will be used in
measuring the financial and operating performance;
compares the actual expenses of the company against the
budget;
oversees the daily operations of the different departments
that concerns the finance aspect of the company;
prepares and present financial reports of the company;
communicates with different department manager for the
production and development of five-year business plans;
serves as the main government intermediary regarding
financial issues;
assist and work with external auditors during audits.
Qualifications. The following are the qualifications of the
controller:
Must be a Certified Public Accountant (CPA)
Must possess integrity and competency
Must have work experience of at least 1 year
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Undertaker
Performs various tasks to arrange and direct funeral
services, such as coordinating transportation of body to
mortuary, interviewing family or other authorized person to
arrange details, selecting pallbearers, aiding with the selection
of officials for religious rites, and providing transportation
for mourners.
Job Specification of Undertaker
Responsibilities. The responsibilities of an undertaker are as
follows:
Obtains information needed to complete legal documents, such
as death certificates or burial permits;
oversees the preparation and care of the remains of people
who have died;
consults with families or friends of the deceased to arrange
funeral details, such as obituary notice wording, casket
selection, or plans for services;
plans, schedules, or coordinates funerals, burials, or
cremations, arranging details such as floral delivery or the
time and place of services;
plans placement of caskets at funeral sites or place or
adjust lights, fixtures, or floral displays;
contacts cemeteries to schedule the opening and closing of
graves;
provides information on funeral service options, products,
or merchandise and maintain a casket display area;
offers counsel and comfort to bereaved families or friends;
discusses and negotiate prearranged funerals with clients;
maintains financial records, order merchandise, or prepare
accounts;
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
arranges transportation between sites for the remains,
mourners, pallbearers, clergy, or flowers; and
participates in community activities for funeral home
promotion or other purposes
Qualifications. The following are the qualifications of the
undertaker:
Must be licensed and registered under Department of Health
(DOH)
Must have an up-to-date health certificate issued by the
local health office
Must be knowledgeable with all funeral related activities
Must possess a high degree of interpersonal, communication
and managerial skills
Must have an extensive work experience in the funeral
industry
Embalmer
Attends to the sanitation, presentation and preservation of
deceased persons, and the maintenance of funeral service plant
and facilities.
Job Specification of Embalmer
Responsibilities. The responsibilities of an embalmer are as
follows:
Conform to laws of health and sanitation, and ensure that
legal requirements concerning embalming are met;
coordinates the removal of bodies from the place of death,
including private homes, rest homes, hospitals and accident
scenes;
performs preservation procedures to delay the decomposition
of the deceased;
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
facilitates the dressing of the deceased and placement in a
casket; and
carries out errands and messages as directed by funeral
directors as and when required
Qualifications. The following are the qualifications of the
embalmer:
Must be licensed and duly registered with the DOH
Must have an up-to-date health certificate issued by the
local health office
Must be responsible to follow strict health and safety
guidelines
Must have previous embalming work experience of at least 1
year
Security Guard. The responsibilities of a security guard are as
follows:
Protect people and property, and maintain crowd control.
Job Specification of Security Guard
Responsibilities
Performs security patrol and to prevent and detect signs of
intrusion and ensure security of the establishment;
maintains organization's stability and reputation by
complying with legal requirements;
monitors and authorize entrance and departure of employees,
visitors, and other persons to guard against theft and
maintain security of premises;
circulate among visitors, patrons, and employees to preserve
order and protect property from theft, embezzlement,
sabotage, trespassing, fire and accidents;
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
provide any needed assistance to customers, employees,
visitors, or the public;
perform requests by the client, within the scope of their
duties or within reason; and
calls police or fire departments in cases of emergency, such
as fire or presence of unauthorized persons
Qualifications. The security guard of the company is
outsourced from a security agency.
Janitor
Keep the establishment clean and orderly in condition.
Perform heavy cleaning duties, such as cleaning floors,
shampooing rugs, washing walls and glass, and removing rubbish
Job Specification of Janitor
Responsibilities. The responsibilities of a janitor are as
follows:
Maintains every funeral chapel clean and organized;
vacuuming, sweeping, and mopping of flooring and stairs;
dusting and cleaning office desks and furniture that are not
cluttered;
gathers and disposes of rubbish and waste materials by hand
or with the use of powered equipment;
makes rounds of buildings and grounds at regular intervals
at night; inspects doors, windows, and locks to see that
they are properly and securely fastened;
observes appearances and conditions of premises and
equipment; reports needed repairs, or safety hazards;
polishes furniture, metal work, and chrome using appropriate
cleaning and polishing compounds;
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
cleans grounds and parking lots of litter, glass, or other
debris;
makes recommendations for repair and improvements to
buildings, grounds, and equipment; and
shows initiative in regard to job functions and accepts new
responsibilities as needed
Qualifications. The following are the qualifications of the
janitor:
Must have an up-to-date health certificate issued by the
local health office
Must be patient, hardworking, and responsible at work
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT 66
Table 7. Five year Salaries and Wages Schedule and Assumptions
Number of
Employees
Monthly Salary Year 1 Year 2 Year 3 Year 4 Year 5
Key Officers
President ₱30,000.00 1 ₱360,000.00 ₱385,200.00 ₱412,164.00 ₱441,015.48 ₱471,886.56
Treasurer ₱20,000.00 1 ₱240,000.00 ₱256,800.00 ₱274,776.00 ₱294,010.32 ₱314,591.04
Secretary ₱20,000.00 1 ₱240,000.00 ₱256,800.00 ₱274,776.00 ₱294,010.32 ₱314,591.04
Operations Manager ₱25,000.00 1 ₱300,000.00 ₱321,000.00 ₱343,470.00 ₱367,512.90 ₱393,238.80
Controller ₱25,000.00 1 ₱300,000.00 ₱321,000.00 ₱343,470.00 ₱367,512.90 ₱393,238.80
Employees
Embalmer ₱13,000.00 4 ₱624,000.00 ₱667,680.00 ₱714,417.60 ₱764,426.83 ₱817,936.71
Security Guard ₱10,000.00 4 ₱480,000.00 ₱513,600.00 ₱549,552.00 ₱588,020.64 ₱629,182.08
Janitor ₱9,000.00 4 ₱432,000.00 ₱462,240.00 ₱494,596.80 ₱529,218.58 ₱566,263.88
Undertaker ₱11,500.00 9 ₱1,242,000.00 ₱1,328,940.00 ₱1,421,965.80 ₱1,521,503.41 ₱1,628,008.64
TOTAL ₱4,218,000.00 ₱4,513,260.00 ₱4,829,188.20 ₱5,167,231.37 ₱5,528,937.57
Assumptions:
1. All are regular employees
2. Salary increase is stable at 7% per year over the five years
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT 67
Table 8. Five-year Legislated and Optional Benefits Schedule and Assumption
2017 2018 2019 2020 2021
SSS contribution President ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00Secretary ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00Treasurer ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00Operations Manager
₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00
Controller ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00 ₱21,120.00
Embalmer ₱68,640.00 ₱73,920.00 ₱79,200.00 ₱84,480.00 ₱84,480.00
Security Guard ₱52,800.00 ₱55,440.00 ₱60,720.00 ₱66,000.00 ₱68,640.00
Janitor ₱47,520.00 ₱50,160.00 ₱55,440.00 ₱58,080.00 ₱60,720.00
Undertaker ₱136,620.00 ₱148,500.00 ₱154,440.00 ₱166,320.00 ₱178,200.00
Total ₱411,180.00 ₱433,620.00 ₱455,400.00 ₱480,480.00 ₱497,640.00
PhilHealth contribution President ₱9,000.00 ₱9,600.00 ₱10,200.00 ₱10,500.00 ₱10,500.00Secretary ₱6,000.00 ₱8,400.00 ₱6,600.00 ₱7,200.00 ₱7,800.00Treasurer ₱6,000.00 ₱8,400.00 ₱6,600.00 ₱7,200.00 ₱7,800.00Operations Manager
₱7,500.00 ₱7,800.00 ₱8,400.00 ₱9,000.00 ₱9,600.00
Controller ₱7,500.00 ₱7,800.00 ₱8,400.00 ₱9,000.00 ₱9,600.00
Embalmer ₱15,600.00 ₱15,600.00 ₱16,800.00 ₱18,000.00 ₱20,400.00
Security Guard ₱12,000.00 ₱12,000.00 ₱13,200.00 ₱14,400.00 ₱15,600.00
Janitor ₱10,800.00 ₱10,800.00 ₱12,000.00 ₱13,200.00 ₱14,400.00
Undertaker ₱29,700.00 ₱32,400.00 ₱35,100.00 ₱37,800.00 ₱40,500.00
Total ₱104,100.00 ₱112,800.00 ₱117,300.00 ₱126,300.00 ₱136,200.00
HDMF ContributionPresident ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00Secretary ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00Treasurer ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00Operations Manager
₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00
Table #6: Five-year Legislated and Optional Benefits Schedule and Assumption
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT 68
Controller ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00
Embalmer ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00
Security Guard ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00
Janitor ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00
Undertaker ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00 ₱2,400.00
Total ₱21,600.00 ₱21,600.00 ₱21,600.00 ₱21,600.00 ₱21,600.00
Total SSS, PhilHealth, and HDMF Contribution ₱536,880.00 ₱568,020.00 ₱594,300.00 ₱628,380.00 ₱655,440.00
CONDOLENT CORPORATION
Management Proposal
Management strategies help leadership make better use of a
company's resources, whether financial, human or knowledge-based.
A management strategy functions as a kind of road map or
blueprint, guiding managers in the best ways to manage employees,
implement change and oversee the organization's long-term
business and growth strategies. Some management strategies focus
on specific aspects of a company's operation, such as growth or
employee relations, while others concentrate on integrating all
aspects for the good of the company, its employees and its
customers.
The business adopted theory Y for the management strategy.
Theory Y states that management assumes employees are ambitious,
self-motivated, and anxious to accept greater responsibility, and
exercise self-control and self-direction. It is believed that
employees enjoy their mental and physical work activities. It is
also believed that employees have the desire to be imaginative
and creative in their jobs if they are given a chance. There is
an opportunity for greater productivity by giving employees the
freedom to be their best.
In Theory Y, manager believes that, given the right
conditions, most people will want to do well at work and that
there is a pool of unused creativity in the workforce. They
believe that the satisfaction of doing a good job is a strong
motivation in and of itself. A Theory Y manager will try to
remove the barriers that prevent workers from fully actualizing
their potential.
Funeraria de Paraiso prefer the decentralization of decision
making authority, delegation, job enlargement and participative
management in term of its operation and development. This led the
FUNERARIA DE PARAISO MANAGEMENT ASPECT
proponents to consider the following assumptions provided by the
Theory Y which is as follows:
The expenditure of physical and mental effort in work is as
natural as play or rest.
Control and punishment are not the only ways to make people
work, man will direct himself if he is committed to the aims
of the organization.
If a job is satisfying, then the result will be commitment
to the organization.
The average man learns, under proper conditions, not only to
accept but to seek responsibility.
Imagination, creativity, and ingenuity can be used to solve
work problems by a large number of employees.
Under the conditions of modern industrial life, the
intellectual potentialities of the average man are only
partially utilized.
Management is responsible for organizing the elements of
productive enterprise-money, materials, equipment, and
people in the interests of economic ends.
People are not by nature passive or resistant to
organizational needs. They have become so as a result of
experience in organizations.
The motivation, potential for development, capacity for
assuming responsibility, and readiness to direct behavior
toward organizational goals are all present in people-
management does not put them there. It is a responsibility
of management to make it possible for people to recognize
and develop these human characteristics for themselves.
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
The essential task of management is to arrange
organizational conditions and methods of operation so that
people can achieve their own goals by directing their
efforts toward organizational objectives.
Theory Y would be most appropriate in funeral activities
since Theory Y would lead to more effective management provided
that it is wisely introduced and implemented. In connection with
the business, Funeraria de Paraiso needs innovative minds in
order to expand and prosper. The business also seeks improvements
on its activities it offers to the public through self –
motivated, creative and innovative workers. Since most of the
workers have the direct contact with the customers then they
would exert productive effort in involvement of in devising new
demand of the public.
The management had foreseen lapses of the theory that in some
situations the employees would negate from its assumptions. The
company had created the code of conduct and some policies
relating to these situations, in these instances, the policies
would cover up the deficiency.
Company Policies
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Employees should refer to the following information regarding
the benefits and terms and conditions of employment.
Recruitment
The purpose is to achieve the organization’s objectives
through employment of suitably skilled employees and to elucidate
the roles, responsibilities, expectations, and standards in
recruitment across the organization. The Human Resource
Department has to follow the hiring process:
Initiating a search. The operations manager will determine the
need for a new employee. If it is determined that there is a job
vacancy that needs to be filled, the specification of necessary
skills for the job shall be considered, and the operations
manager shall review such specification and determine the need
for revision.
Securing possible candidates. Giving notice to the public through
posting in the local newspaper regarding the job offered would be
the next thing to consider. The advertisement would contain
requirements for the application. Sourcing candidates might also
be done by credible employee referral, depending on the
circumstances. The following are the requirements for employment:
Resume
NSO Birth Certificate
NBI and Police Clearance
Medical Examination Certificate
Barangay Clearance
Professional License (if necessary)
Screening applicants for a specific position. The screening of
applicants for a specific position includes the review of
applicant’s resume, interview, and reference check.
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Review Applicant’s Resume. The operation’s manager will
evaluate the resume submitted by the applicant and assess the
qualifications with the required job specifications.
Interview with the Applicant. The president will conduct an
interview for further evaluation of the qualifications i.e.,
skills and behavior of the applicant
Reference Check. The operation’s manager will obtain
sufficient and appropriate information of the applicant regarding
work performance from the previous employer or mentor
Hiring. After all references have been verified and the interview
process is complete, it is time to make the final decision of
which candidate is the best choice. There should be an important
consideration on the overall impression of the applicant who is
suitably skilled for a certain job position.
New-hire Orientation. Introducing and welcoming a new
employee to the organization and helping a new employee get off
to a good start. The operation’s manager shall provide the
following information to the newly hired employee:
Brief history of company
Benefits - insurance, vacation, holidays, pension,
promotions.
Policies – safety, tardiness, leaving during working hours,
absences, phone calls, leaves of absence.
Locations and Procedures -- punching of timecards, work
locations, location of tools, restrooms, first aid, eating
facilities or vending machines, smoking, payday, parking,
and packages.
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
The orientation should not be limited to the preceding
information and should provide additional information to the new
employee as deemed necessary.
Hours of Work
The following discusses the work schedule, breaks, and work
shifts of the employees.
Work Schedule. All employees are expected to work their scheduled
hours. Work schedules may be changed at any time at the
discretion of the management to address varying conditions.
Employees are normally scheduled to or eight (8) hours a day,
depending upon the department/position schedule. The number of
hours in an employee’s work week does not include the lunch
period, unless the person is actually on duty during that time.
Regular employees are expected to give full professional
attention to their work and to be normally available during
business hours.
Breaks. All employees who works more than 5 consecutive hours are
expected to take a one-hour meal break. Employees will be paid
for all hours worked.
Work Shifts. Within a 24-hour period there are 3 typical work
shifts/schedules that an employee may be asked to work. The
majority of positions work first shift. In some instances, due to
the nature of the work, the management must employ people over
the full 24-hour period.
Table 7. Work schedule of the key officers and employees
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
The following illustrates the work schedule of the key
officers and employees:
Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
Key Officers President WD WD WD WD WD DO DOTreasurer WD WD WD WD WD DO DOSecretary WD WD WD WD WD WD DOOperations Manager WD WD WD WD WD WD DOController WD WD WD WD WD WD DO
Employees Status Embalmer1 Regular AM AM AM DO AM AM AMEmbalmer2 Regular AM AM AM AM DO PM PMEmbalmer3 Regular PM PM PM PM PM DO GYEmbalmer4 Regular GY GY GY GY GY GY DO Security Guard1 Outsourced AM AM AM DO AM AM AMSecurity Guard2 Outsourced AM AM AM AM DO PM PMSecurity Guard3 Outsourced PM PM PM PM PM DO GYSecurity Guard4 Outsourced GY GY GY GY GY GY DO Janitor1 Regular AM AM AM DO AM AM AMJanitor2 Regular AM AM AM AM DO PM PMJanitor3 Regular PM PM PM PM PM DO GYJanitor4 Regular GY GY GY GY GY GY DO Undertaker1 Regular AM AM AM AM AM AM DOUndertaker2 Regular AM AM AM AM AM AM DOUndertaker3 Regular DO AM AM AM AM AM AMUndertaker4 Regular PM PM PM PM PM DO AMUndertaker5 Regular PM PM PM PM DO PM PMUndertaker6 Regular PM PM PM DO PM PM PMUndertaker7 Regular GY GY DO GY GY GY GYUndertaker8 Regular AM DO GY GY GY GY GYUndertaker9 Regular GY GY GY GY GY DO AM
Legend:AM - Morning Shift from 6am to 2pmPM - Afternoon Shift from 2pm to 10pmGY - Graveyard Shift from 10pm to 6amDO - Day OffWD - 8am to 5pm
Attendance and Punctuality. Punctuality and regular attendance
are expected of all employees. The company maintains twenty-four
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
(24) working hours. The manager will provide employees with their
work schedule. Should an employee have any questions regarding
his/her work schedule, the employee should contact the manager.
The company does not tolerate absenteeism without excuse.
Employees who will be late to or absent from work should notify a
manager in advance, or as soon as practicable in the event of an
emergency. Chronic absenteeism may result in disciplinary action.
Employees who need to leave early, for illness or otherwise,
should inform the office before departure. Unauthorized
departures may result in disciplinary action.
Employees are expected to arrive on time and ready for work.
An employee who arrives thirty (30) minutes after their scheduled
arrival time is considered tardy. The company recognizes that
situations which hinder punctuality; regardless, excessive
tardiness is prohibited, will be subjected to a salary deduction
for every hour of tardiness and may result to disciplinary
action.
Trainings and Seminars. The proponents recognize the fact
that there is a fast change in the techniques and operations used
in the funeral industry. They, therefore, suggest that their
employees and key officers of the organization will go to
trainings and seminars at least twice a year for their continuous
development and for the enhancement of their competence. Even
though, there is an accompanying cost in regards with these
trainings and seminars, the proponents still see the importance
in these activities. They know that with the proper trainings and
seminars, the business can be competitive in the business which
will lead to its constant profitability and growth.
Payroll. Like the common practice in the different
businesses in the different industries, Condolent Corporation
will also have two pay days. It will happen every the 10th and 25th
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
day of the month. The organization will open a payroll account
with a bank. Every employee, therefore, will have an Automated
Teller Machine (ATM) Cards in which they can use for withdrawing
their salaries.
Employee Salaries and Benefits
The following discusses the employee benefits and the
salaries of employees that are expected to be received from the
funeral home.
Employee Salaries. Generally, all private sector workers and
employees shall receive minimum wage in the Cordillera
Administrative Region regardless of their position, designation,
or status and irrespective of the method of their wages (R.A.
6727). The minimum wage is based whether the industry or sector
is agriculture (with 11 workers and above) or non-agriculture
(with 10 workers and below). In Baguio City, the daily minimum
wage rate for non-agriculture sector is two hundred eighty five
pesos (P 285) while for agriculture sector is two hundred seventy
(P 270) (http://www.nwpc.dole.gov.ph/pages/car/cmwr.html).The
minimum wage rates prescribed by law shall be for the normal
working hours, which shall not exceed eight (8) hours work a day.
Employee Benefits. Every employee of Condolent Corporation is
entitled to receive the benefits declared by the company and
provided for by the law. The benefits that are mandatory –
PhilHealth Benefits, SSS premium, HDMF premium shall be
considered as deductions from the salaries of the employees.
PhilHealth Benefits. All employees are entitled to
PhilHealth Benefits which is based on the share in the premium
contributions and is deducted from the employee salary.
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Social Security Benefits. The Social Security Program
provides a package of benefits in the event of death, disability,
sickness, maternity, and old age. The Social Security System
(SSS) provides for a replacement of income lost on account of the
aforementioned contingencies. All employees are entitled to this
benefit which is to be deducted from the monthly salary.
Withholding Taxes. The employer shall deduct and withhold
upon providing salaries to the employees a tax determined in
accordance with the rules and regulations prescribed by law.
Withholding taxes are applied on gross pay after deducting the
employee mandatory contributions.
HDMF/Pag-IBIG Benefit. The employee contribution to Pag-IBIG
Fund is equal to two (2) percent of the monthly basic pay with
mandatory benefits and deducted from the employees’ salary.
Separation Pay. An employee is entitled to receive a
separation pay equivalent to one-half (1/2) month pay for every
year of service, a fraction of at least six (6) months being
considered as one (1) whole year, if his/her separation from the
service is due to circumstances provided by law.
Holiday Pay. This refers to payment of the regular daily
wage for any unworked regular holiday. The employee is entitled
to at least 100% of the basic wage even if the employee did not
report for work, provided he/she is present or is on leave of
absence with pay on the work day immediately preceding the
holiday. However, work performed on that day merits at least
twice (200%) the basic wage of the employee. Regular holiday
includes New Year’s Day, Araw ng Kagitingan, Maundy Thursday,
Good Friday, Labor Day, Independence Day, Eidl Fitr, National
Heroes Day, Bonifacio Day, Christmas Day, and Rizal Day. Also,
holidays other than regular holiday i.e., special holiday, is
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
also being considered in which the employee who worked on such
day will be entitled to additional compensation of at least
thirty percent (30%) of the basic pay.
Overtime Pay. Employees are subject to additional compensation
for work performed beyond eight (8) hours a day. The minimum
overtime pay rates vary according to the day the overtime work is
performed, as follows:
For work in excess of eight (8) hours performed on ordinary
working days: Plus 25% of the hourly rate.
For work in excess of eight (8) hours performed on a
scheduled rest day, a special day, and a regular holiday:
Plus 30% of the hourly rate on said days.
Night Shift Differential. Employees are subject to additional
compensation of ten percent (10%) of their regular wage for each
hour of work performed between 10 p.m. and 6 a.m.
13th Month Pay. Rank-and-file employees who worked for at least
one (1) month during a calendar year are given thirteenth-month
pay based on the total basic salary earned by the employee in a
calendar year.
Retirement Pay. Employees who retired upon reaching the age of
at least fifty (50) years or more and have served the company for
at least ten (10) years is to be given retirement benefits.
Funeral Benefit. Employees who have served the company for at
least five (2) years shall be given funeral service gratuitously
in case of death of the employee.
Employee Leave. The employee leave is identified according to
reason namely; service incentive leave, maternity leave,
paternity leave, and parental leave for solo parents.
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Service Incentive Leave. Every employee who has rendered at
least one (1) year of service is entitled to Service Incentive
Leave (SIL) of five (5) days with pay.
Maternity Leave. Every pregnant employee in the private
sector, whether married or unmarried, is entitled to maternity
leave benefit of sixty (60) days in case of normal delivery or
miscarriage, or seventy-eight (78) days, in case of Caesarian
section delivery, with benefits equivalent to one hundred percent
(100%) of the average daily salary credit of the employee as
defined under the law.
Paternity leave. Paternity leave benefit shall apply to the
first four (4) deliveries of the employee’s lawful wife with whom
he is cohabiting. For this purpose, “cohabiting” means the
obligation of the husband and wife to live together. The
paternity leave shall be for seven (7) calendar days, with full
pay, consisting of basic salary and mandatory allowances fixed by
the Regional Wage Board, if any, provided that his pay shall not
be less than the mandated minimum wage.
Parental Leave for Solo Parents. The parental leave, in
addition to leave privileges under existing laws, shall be for
seven (7) work days every year, with full pay, consisting of
basic salary and mandatory allowances fixed by the Regional Wage
Board, if any, provided that his/her pay shall not be less than
the mandated minimum wage.
Employee Standard of Conduct
All employees of Condolent Corporation are covered in
this policy and are obliged to perform their certain duties and
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
expectations that support the accomplishment of mission and
values of the company. Though it is not possible to list all
forms of behavior that are considered unacceptable in the
workplace, the following are examples of behavior that would be
considered infractions of Condolent Corporation rules of conduct.
Such behavior may result in disciplinary action, up to and
including termination of employment.
The list is not intended to be exhaustive:
Theft or inappropriate removal or possession of property.
Working under the influence of alcohol or illegal drugs.
Possession, distribution, sale, transfer or use of alcohol
or illegal drugs in the workplace, while on duty or while
operating employer-owned vehicles or equipment.
Fighting or threatening violence in the workplace.
Sexual or other unlawful or unwelcome harassment.
Possession of dangerous or unauthorized materials, such as
explosives or firearms, in the workplace.
Unauthorized use of telephones, mail system, or other
employer-owned equipment.
Unauthorized disclosure of business “secrets” or
confidential information.
In relation with the foregoing infractions, Condolent
Corporation has corresponding disciplinary actions in order to
provide feedback to the employees to correct their conduct or
performance problems. It may be done through counseling, issuing
written notice to employee, disciplinary suspension without pay,
or removal of employee from the service.
Uniform Design
Employees are required to conform to the provided uniform
design for formality sake and also for people to easily identify
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
their position in the organization. The company will provide
allowance for the uniform of the employees. The employees are
expected to be dressed in their respective uniform every day
during their duty hours. The figures below illustrate the uniform
design to be worn by the employees of different position:
Embalmer. The employees of Funeraria de Paraiso currently
employed as an embalmer are required to wear the prescribed
uniform which appears as follows:
Figure 24. Embalmer’s Uniform
Undertaker. The employees of Funeraria de Paraiso currently
employed as an undertaker are required to wear the prescribed
uniform which appears as follows:
Figure 25. Undertaker’s Uniform
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Janitor. The employees of Funeraria de Paraiso currently employed
as a janitor are required to wear the prescribed uniform which
appears as follows:
Figure 26. Janitor’s Uniform
Requirements for Business Formation
Securities and Exchange Commission- Certificate of Registration
Company Name Verification from SEC
Articles of Incorporation
Treasurer’s Affidavit
By-Laws
Local Government Unit (Municipal Hall of Baguio)
Business Permits and Forms
CONDOLENT CORPORATION
FUNERARIA DE PARAISO MANAGEMENT ASPECT
Permit to Engage in Business
Fire Safety Inspection Certificate
Building Permit
Sanitary Permit
Application for Registration of Business
Department of Environment and Natural Resources (DENR)
Certificate of Environmental Compliance Commitment
Hazardous Waste Registration Form
Social Security System (SSS)
Application for Social Security Card
Social Security System Personal Record Form
Social Security System Employer Registration
Bureau of Internal Revenue (BIR)
Quarterly Income Tax Return for Partnerships and
Corporations
Annual Income Tax Return for Partnerships and Corporations
Philippine Health Insurance Corporation (PhilHealth)
PhilHealth Member Registration Form
PhilHealth Employer Data Record
PhilHealth Employer’s Remittance Report
PhilHealth Members Data Form
Government Service Insurance System
GSIS Application for Funeral Benefit
CONDOLENT CORPORATION