Executive_summary.pdf

EXECUTIVE SUMMARY The feasibility study is all about the affordable Filipino native delicacy called kakanin. The researchers will convey on the production and serving of your favourite kakanin with different style and twists. This study covers on the product’s combination of excellent food at very affordable price. The researcher, Angelica Aquino, Roi Angela Arcenal, Sherylyn Granado, Genesis Laca , Luz Cerinna Oczon, are 4th year Bachelor in Banking and Finance student of Polytechnic University of the Philippines will be the partners of the business. The name of the business is Fikakanin. It will offer different Filipino rice cakes that will surely click on the market. With the researcher conducted series of researches about the kakanin, we came up the idea of bringing it to a business and establish a snack bar that offers affordable yet delicious rice cake snacks. This business will market not just people who love kakanin. The business is located at Muralla St. Intramuros, Manila. The target market of the study are students, employees, residence and passerby surrounding the area.

1

BUSINESS CONCEPT Fikakanin is a Filipino business enterprise that caters Filipino delicacy called “kakanin”. It is a snack bar besides the historic walls of Intramuros. It offers variety of kakanin like puto, kutchinta, biko and other varieties of rice cakes that are well known in the country. It is officially opened as a business to meet and satisfy the demand of kakanin. Kakanin is a common snack in the country. Filipinos have created many different kinds of rice cakes. In local language, it is called kakanin, derived from the word kanin, meaning prepared rice. The kakanin we will offer is somehow an innovation in the rice cake business. The business will also offer some products that is perfectly complements the food that we are offering. Beverages like coffee, chocolates and gulaman are also available in the said business.

2

DESCRIPTION OF THE BUSINESS Kakanin is a native delicacy that is available in the country. Every province in the country has its own specialty of kakanin. It can be just made up of glutinous rice (malagkit), coconut milk, and sugar combined. The history of kakanin is rich as its flavour. Many say that every kakanin represents every culture of Filipinos. Filipinos loves to eat rice. We cannot simply hide the fact that we eat rice from the start of the day up to the end of it. We also eat rice sometimes as snacks or merienda. And we the researchers also love to eat kakanin and we see a huge potential to it as a product in the market. The store will be having a cultural ambiance. It is located in Intramuros Manila which is very rich in history. Fikakanin will implement good combinations of historic ambiance of the snack bar, and the affordable price of the meals to bring up satisfactions to the customers.

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VISION OF THE BUSINESS In the next five (5) years, the partners envisions the Fikakanin as the most well-known kakanin shop around the Metro Manila. With over 50 branches and desires to expand and open more branches around the Luzon. Fikakanin will establish a name besides well-known local and international stores that will show the uniqueness of the Filipino-made kakanin. 

To determine the feasibility on establishing kakanin shops in the country



To contribute in Philippine Economy and offers job to Filipinos



To serve quality products with the use of proper marketing strategy



To determine if the location would have a plentiful of demand and a favourable business growth



Apply good quality service that a kakanin shop could offer



To identify if the cost of the products are affordable in the market



To equate profitable to success

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Interpretation of the Logo

A logo is a symbol or other design adopted by an organization to identify its products, uniform, vehicles, etc. We decide to put a circle like twist in order to connect the main goal of our business which is kakanin with a twist. Our kakanin is not like the already known kakanin. We come up with idea to make a combination of the varieties of the kakanin. And a fork in the middle which is commonly used when eating kakanin because of its sticky feeling.

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Project Implementation

Year 2016 2017 Planned June July August September October November December January Activities 1. Business Proposal 2. Feasibility Study 3. Complying Business Legal Requirements 4. Advertising the Business 5. Renovation and Installation of Furniture 6. Recruiting/Hiring and training of Employees 7. Opening of the Business

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Capitalization

The partners agreed to contribute Php 55,000.00 each, amounting Php 275,000.00 in total. The capital will be used to acquire equipment that is needed in the operation of the business. It wall also used to buy raw materials and supplies and to provide for the operating expenses it requires to be established. The capitalization must will be financed by the partners from their own savings. In addition, they will contribute their skill in managing the business to its full extent to achieve the goals and success of the business.

PARTNERS

CONTRIBUTION

Aquino, Angelica

55,000.00

Arcenal, Roi Angela

55,000.00

Granado, Sherylyn

55,000.00

Laca, Genesis

55,000.00

Oczon, Luz Cerinna

55,000.00

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PROJECTED COST Machineries and Equipment Cost

20,997.25

Furniture and Fixtures

2,819.25

Store Supplies Cost

777.75

Kitchen Supplies Cost

3,593.75

Office Supplies Cost

513.00

Material Cost (3 mos.)

55,784.00

Salaries Expense (3 mos.)

76,656.00

Rental Expense (Inclusive of Utility 45,342.00 Expense) (3 mos.) Advertising Expense

1,500.00

Legal Fees/Organizational Cost

17,395.00

Transportation Expense

5,000.00

Maintenance Expense

1,811.00

Uniform Allowance

3,200.00

Total

235,389.00

Margin of Safety

39,611.00

Total Project Cost

275,000.00

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CHAPTER I: THE MARKET Market is the most important aspect of every feasibility study conducted. It is the life that gives success to every business. Even if we find things that make a business profitable, if there’s no demand, the life of the business will reach its ending point even without reaching its peak. It is the very start of the study and without it, we cannot go further to the profitability and next series of studies we are conducting. That’s why we are giving it importance to and good consideration in our study.

The market study aims to determine the following: 1.

The respondents in the study.

2.

The sample size of the study.

3.

To create a questionnaire that is needed in the study.

4.

To analyze and interpret the result of the survey.

5.

To give justice to the price of the product that is acceptable to the

buyers that will yield into profit.

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1.1 CUSTOMERS Fikakanin’s target location is located at Muralla St. Intramuros Manila. It is the oldest district and historic core of Manila, Philippines. It is also called the Walled City, and at the time of the Spanish Colonial Period was synonymous to the city of Manila itself. Nowadays, it is considered as one of the tourist destination of the Philippines and many establishments like schools, hotels, businesses are now present in the current time. Intramuros consists of 5 barangays with a total population of 5,935 as of 2015. We therefore conclude that it is a great location to establish a snack bar. Demand describes a consumer's desire and willingness to pay a price for a specific good or service.

Identifying the respondents Below are the results of the population study. It shows the present finding in our market search. A. Schools

POPULATION (2011)

Mapua Institute of Technology Pamantasan ng Lungsod ng Maynila (PLM) Lyceum of the Philippines University Colegio de San Juan de Letran

8,093

POPULATION (2015) 13,857

9,283 9,896 11,451 13,538 4,574 7,853

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Manila High School B. Employees Government Sector Private Sector C. Tourists D. Residents Total

3,316

4,815

4,889 5,592 411,154 5,015 463,367

5,456 6,085 433,220 5,935 500,655

1.2 COMPETITORS

The area to be covered by the study is in Tiendas Del Parian located at Muralla St., Intramuros, Manila. There are no direct competitors in the area, mostly rice meals and coffee shops are around the area. We choose five (5) indirect competitors (but the 2 carinderia doesn’t have a description so we don’t include it here) namely:

1.

7/11

In the Philippines, 7-Eleven is run by the Philippine Seven Corporation (PSC). Its first store, located in Quezon City, opened in 1984.

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In 2000, President Chain Store Corporation (PCSC) of Taiwan, also a licensee of 7-Eleven, purchased the majority shares of PSC and thus formed a strategic alliance for the convenience store industry within the area. At the end of 2015, 7-Eleven stores totalled 1,602, up 25 percent from 1,282 stores in end-2014. A total of 1,391 7-Eleven stores are in Luzon, 178 in Visayas, and 33 in Mindanao. 2.

MINISTOP

MINISTOP is a 24-hour convenience store chain and is a franchise of MINISTOP Co. Ltd., one of the largest convenience store chains in Japan. The store carries a wide assortment of merchandise and an extensive selection of ready-to-eat products. 3. MCDONALD’S

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McDonald's is the world's largest chain of hamburger fast food restaurants, serving around 68 million customers daily in 119 countries across 36,538 outlets.

1.3 MARKET RESEARCH To identify the demand, the researcher conducted a survey on the proposed location of the business. The survey helped us to determine the percentage of people who demand for kakanin. In order to get the sampling size, the researchers used the Arithmetic Straight Line formula to determine the number of respondents in each students, employees and passersby/tourist to have balance distributions of questionnaire forms and get a reliable data. Arithmetic Straight Line Formula b = Yn – Yc N–1

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Where: Yc = initial value (first year) Yn = final value (last year) N = number of years A. Schools Mapua Institute of Technology Pamantasan ng Lungsod ng Maynila (PLM) Lyceum of the Philippines University Colegio de San Juan de Letran Manila High School B. Employees Government Sector Private Sector C. Tourists D. Residents

A. Schools Mapua Institute of Technology Pamantasan ng Lungsod ng Maynila (PLM) Lyceum of the Philippines University Colegio de San Juan de Letran Manila High School B. Employees Government Sector Private Sector C. Tourists D. Residents Total

Yn-Yc / N-1 13,857-8,093 / 5-1

b 1,441

9,896-9,283 / 5-1 153.25 13,538-11,451 / 5-1 521.75 7,853-4,574 / 5-1 4,815-3,316 / 5-1

819.75 374.75

5,456-4,889 / 5-1 6,085-5,592 / 5-1 433,220-411,154 / 5-1 5,935-5,015 / 5-1

141.75 123.25 5516.5 230

POPULATION (2016) 15,298

PERCENTAGE

No. of Respondents

3.00%

12

1.97%

8

2.76%

11

1.70%

7

1.02%

4

1.10% 1.22% 86.03% 1.21% 100%

4 5 344 5 400

10,049 14,060 8,673 5,190 5,598 6,208 438,737 6,165 509,977

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The actual population were determined using the growth rate we computed by using the Arithmetic Straight Line Formula.

Slovin’s Formula Formula:

N n= 1+Ne2

Where:

N =

number of people that can qualify in the area of study

E =

margin of error (5%)

n

Solution:

=

number of respondents

n

= 509,977/1+509,977 (0.05)2

n

= 509,977/1,275.94

n

= 399.69 or 400 respondents

The 400 respondents will represent the population of our location. These respondents were requested to answer the questionnaires as part of our research on demand. The information gathered will serve as our foundation to determine the demand for kakanin within the location.

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A. SURVEY ANALYSIS TABLE 1: DISTRIBUTION OF RESPONDENTS ACCORDING TO AGE AGE 15-19 20-24 25-29 30 and above TOTAL

FREQUENCY 187 149 46 18 400

PERCENTAGE 46.75% 37.25% 11.50% 4.50% 100%

FIGURE 1: DISTRIBUTION OF RESPONDENTS ACCORDING TO AGE 50.00%

46.75%

45.00% 37.25%

40.00% 35.00% 30.00% 25.00% 20.00% 15.00%

11.50%

10.00%

4.50%

5.00% 0.00% 15-19

20-24

25-29

30 and above

Analysis: The majority of the respondents’ age are between 15-19 years old which compromises 187 or 46.75% of the total respondents. 149 or 37.25% were between 20-24 years old, 46 or 11.50% were between 25-29 years old, 18 or 4.50% were 30 years old and above.

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TABLE 2: DISTRIBUTION OF RESPONDENTS ACCORDING TO OCCUPATION OCCUPATION Student

FREQUENCY 336

PERCENTAGE 84%

Employed

58

14.50%

Self-employed

6

1.50%

Unemployed

0

0%

TOTAL

400

100%

FIGURE 2: DISTRIBUTION OF RESPONDENTS ACCORDING TO OCCUPATION 90.00%

84.00%

80.00% 70.00% 60.00% 50.00% 40.00%

30.00% 14.50%

20.00%

1.50%

10.00%

0.00%

0.00% Student

Employed

Self-employed

Unemployed

Analysis: Out of 400 respondents, 336 or 84% were students. 58 or 14.50% of the total respondents were employed and 6 or 1.5% were selfemployed.

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TABLE 3: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR MONTHLY INCOME/ALLOWANCE ALLOWANCE ₱ 5, 000 and below ₱ 5,001-10,000 ₱ 10,001-15,000 ₱ 15,001 and above INCOME ₱ 5, 000-10, 000 ₱ 10, 001-15,000 ₱ 15, 001-20, 000 ₱ 20,001 and above TOTAL

FREQUENCY 214 91 24 7

PERCENTAGE 53.50% 22.75% 6% 1.75%

9 16 25 14 400

2.25% 4% 6.25% 3.50% 100%

FIGURE 3: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR MONTHLY INCOME/ ALLOWANCE ₱ 20,001 and above ₱ 15,001-20,000 ₱ 10,001-15,000

1.25% 6.25% 2.5%

₱ 5,000-10,000

2.25%

₱ 15, 001 and above

1.75%

₱ 10, 001-15,000

6.00%

₱ 5, 001-10,000

22.75%

₱ 5, 000 and below 0.00%

53.50% 10.00%

20.00%

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30.00%

40.00%

50.00%

60.00%

Analysis: This figure shows the monthly allowance or income of the respondents. Out of 400 respondents 336 or 84% are students, 214 or 53.50% of them received a monthly allowance of ₱5, 000 and below; 91 or 22.75% of them received a monthly allowance of ₱ 5,001-10,000; 24 or 6% of them received a monthly allowance of ₱10,001-15,000; and the 7 or 1.75% of them received a monthly allowance of ₱15,001 and above. Out of 400 respondents, 64 or 16% of them are employed and selfemployed, 25 or 6.25% of them received a monthly income of ₱15,00120,000, 16 or 4% of them received ₱10,000-15,000, 14 or 3.50% of them received a monthly income of ₱20,001 and above, 9 or 2.25% of them received a monthly income of ₱5,000-10,000.

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TABLE 4: DISTRIBUTION OF RESPONDENTS WHO BUY KAKANIN

YES NO TOTAL

FREQUENCY 322 78 400

PERCENTAGE 80.50% 19.50% 100%

FIGURE 4: DISTRIBUTION OF RESPONDENTS WHO BUY KAKANIN 90.00%

80.50%

80.00% 70.00% 60.00% 50.00% 40.00% 30.00%

19.50%

20.00%

10.00% 0.00% Yes

No

Analysis: 359 or 80.50% of the total respondents buy coffee in a coffee shop while the remaining 59 or 19.50% don’t buy coffee in a coffee shop.

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TABLE 5: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW MUCH THEY USUALLY SPEND IN BUYING KAKANIN FREQUENCY PERCENTAGE ₱10.00 81 25.16% ₱15.00 96 29.81% ₱20.00 75 23.29% ₱25.00 59 18.32% Others 11 3.42% TOTAL 322 100% *Out of 400 respondents, only 322 are buying kakanin.

FIGURE 8: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW HOW MUCH THEY USUALLY SPEND IN BUYING KAKANIN 35.00% 30.00%

29.81% 25.16%

23.29%

25.00%

18.32%

20.00%

15.00% 10.00% 3.42%

5.00% 0.00% ₱10.00

₱15.00

₱20.00

₱25.00

Other

Analysis: Out of 322 respondents, 96 or 29.81% usually spend ₱15.00 in buying kakanin, 81 or 25.16% spend ₱10.00, 75 or 23.29% spend ₱20.00 and 15 or 18.32% usually spend ₱25.00.

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TABLE 6: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW OFTEN THEY USUALLY BUY KAKANIN FREQUENCY PERCENTAGE Daily 23 7.14% Weekly 120 37.27% Monthly 169 52.48% Annually 10 3.11% TOTAL 322 100% *Out of 400 respondents, only 322 are buying kakanin.

FIGURE 8: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW OFTEN THEY USUALLY BUY KAKANIN 60.00%

52.48%

50.00% 37.27%

40.00% 30.00% 20.00% 10.00%

7.14%

3.11%

0.00% Daily

Weekly

Weekly

Annually

Analysis: Out of 322 respondents who buy kakanin, 169 or 52.48% buy kakanin monthly; 120 or 37.27% buy weekly, 23 or 7.14% buy daily and the remaining 10 or 3.11% buy kakanin annually.

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TABLE 7: DISTRIBUTION OF RESPONDENTS WHO WILL PATRONIZE OUR KAKANIN BUSINESS FREQUENCY PERCENTAGE YES 298 92.55% NO 24 7.45% TOTAL 322 100% *Out of 400 respondents, only 322 are buying kakanin.

FIGURE 9: DISTRIBUTION OF RESPONDENTS WHO WILL PATRONIZE OUR KAKANIN BUSINESS 100.00% 90.00% 80.00% 70.00% 60.00% 50.00% 40.00% 30.00% 20.00% 10.00% 0.00%

92.55%

7.45% YES

NO

Analysis: 298 or 92.55% of the total respondents will patronize our kakanin business and only 24 or 7.45% of the total respondents said that they will not patronize our kakanin business.

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TABLE 8: DISTRIBUTION OF RESPONDENTS ACCORDING TO WHAT TYPE OF KAKANIN WILL THEY BUY FREQUENCY PERCENTAGE Ube Biko ₱20 24 8.05% Biko Pandan ₱20 29 9.73% Biko Champorado ₱20 21 7.05% Suman Moron ₱20 14 4.70% Lechetin ₱20 9 3.02% Choco Cassava Cake ₱25 35 11.75% Leche Suman ₱25 23 7.72% Puto Flan ₱25 18 6.04% Puto-pao ₱25 15 5.03% Putchinta ₱25 13 4.36% Bibingkang Pinipig ₱25 29 9.73% Sweet Sushi ₱25 19 6.38% Palitaw de Yema ₱20 17 5.70% Sumang Pandan ₱20 14 4.70% Maja de Ube ₱25 11 3.69% Sumang Mangga ₱25 7 2.35% TOTAL 298 100% *Out of 400 respondents, only 298 will patronize our kakanin business.

14.00% 12.00% 10.00% 8.00% 6.00% 4.00% 2.00% 0.00%

FIGURE 10.2: DISTRIBUTION OF RESPONDENTS ACCORDING TO WHAT TYPE OF KAKANIN WILL THEY BUY

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Analysis: This figure shows the types of

kakanin preferred by the

respondents. Out of 298 respondents will patronize our kakanin business, 35 or 11.75% prefer Chocó cassava cake; 29 or 9.73% prefer bibingkang pinipig and biko pandan; 24 or 8.05% prefer ube biko; 23 or 7.72% prefer leche suman; 21 or 7.05% prefer biko champorado; 19 or 6.38% prefer leche suman; 18 or 6.04% puto flan; 17 or 5.90% prefer puto-pao; 17 or 5.70% prefer palitaw de yema; 15 or 5.03% prefer putopao; 14 or 4.70% prefer sumang pandan and suman moron; 13 or 4.36% prefer putchinta; 11 or 3.69% prefer maja de ube; 7 or 2.35% prefer sumang mangga.

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TABLE 9: DISTRIBUTION OF RESPONDENTS ACCORDING TO THE FACTORS THEY CONSIDER WHEN BUYING KAKANIN FREQUENCY PERCENTAGE Taste 95 31.88% Cleanliness 58 19.46% Price 66 22.15% Quality of Product 51 17.11% Friendly Services 28 9.40% Others 0 0 TOTAL 298 100% *Out of 400 respondents, only 298 will patronize our kakanin business

FIGURE 8: DISTRIBUTION OF RESPONDENTS ACCORDING TO THE FACTORS THEY CONSIDER WHEN BUYING KAKANIN

35.00% 30.00% 25.00% 20.00% 15.00% 10.00% 5.00% 0.00%

31.88% 19.46%

22.15%

17.11% 9.40% 0.00%

Taste

Cleanliness

Price

Quality of Product

Friendly Services

Others

Analysis: 95 or 31.88% of the respondents said that they consider the taste when buying kakanin; 66 or 22.15% consider the price; 58 or 19.46% consider the cleanliness; 51 or 17.11% consider the quality of the product; and 28 or 9.40% consider the friendly service.

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TABLE 10: DISTRIBUTION OF RESPONDENTS WHO WILL PREFER SOME BEVERAGES WHILE EATING THEIR KAKANIN FREQUENCY 290 8 298

YES NO TOTAL

PERCENTAGE 97.32% 2.68% 100%

FIGURE 11: DISTRIBUTION OF RESPONDENTS WHO PREFER BEVERAGE WHILE EATING THEIR KAKANIN 120.00% 100.00%

97.32%

80.00% 60.00% 40.00% 20.00%

2.68%

0.00% YES

NO

Analysis: Most of the respondents prefer beverages while eating kakanin which represents 290 or 97.32% of the total respondents and the remaining 8 or 2.68% doesn’t prefer beverages while eating kakanin.

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TABLE 11: DISTRIBUTION OF RESPONDENTS ACCORDING TO WHAT BEVERAGE THEY WILL ADD TO KAKANIN FREQUENCY PERCENTAGE Hot Choco 139 47.93% Coffee 104 35.86% Tea 33 11.38% Others 14 4.83% TOTAL 290 100% *Out of 400 respondents, only 290 wants beverage while eating kakanin.

FIGURE 11: DISTRIBUTION OF RESPONDENTS ACCORDING TO WHAT BEVERAGE THEY WILL ADD TO KAKANIN 60.00% 50.00%

47.93% 35.86%

40.00% 30.00% 20.00%

11.38%

10.00%

4.83%

0.00% Hot Choco

Coffee

Tea

Others

Analysis: Most of the respondents prefer hot chocolate which represents 139 or 47.93% of the total respondents, 104 or 35.86% prefer coffee, 33 or 11.38% prefer tea and the remaining 14 or 4.83% prefer other beverage.

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TABLE 12: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW OFTEN THEY USUALLY BUY BEVERAGE FREQUENCY PERCENTAGE Daily 53 18.28% Weekly 108 37.24% Monthly 129 44.48% Annually 0 0% TOTAL 290 100% *Out of 400 respondents, only 290 wants beverage while eating kakanin.

FIGURE 13: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW OFTEN THEY USUALLY BUY BEVERAGE 50.00%

44.48% 37.24%

40.00% 30.00% 20.00%

18.28%

10.00% 0.00% 0.00% Daily

Weekly

Weekly

Annually

Analysis: Out of 290 respondents who prefer beverage while eating kakanin, 129 or 44.48% of it said that they buy beverage monthly; 108 or 37.24% will buy weekly; 53 or 18.28% buy beverage daily and 0 for annually.

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TABLE 13: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW MANY BEVERAGE THEY USUALLY DRINK FREQUENCY PERCENTAGE 1 268 92.41% 2 18 6.21% 3 4 1.38% Others 0 0% TOTAL 290 100% *Out of 400 respondents, only 290 wants beverage while eating kakanin.

FIGURE 13: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW MANY BEVERAGE THEY USUALLY DRINK

100.00%

92.41%

80.00% 60.00% 40.00% 20.00%

6.21%

1.38%

0.00%

2

3

Others

0.00% 1

Analysis: Out of 290 respondents who prefer beverage while eating kakanin, 268 or 92.41% of it said that they usually buy 1 beverage; 18 or 6.21% usually buy 2 beverages; and only 4 or 1.38% usually buy 3 beverages.

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TABLE 14: DISTRIBUTION OF RESPONDENTS ACCORDING TO WHAT SIZE OF BEVERAGE THEY USUALLY BUY FREQUENCY PERCENTAGE 12 oz. 59 20.34% 16 oz. 163 56.21% 18 oz. 68 23.45% TOTAL 290 100% *Out of 400 respondents, only 290 wants beverage while eating kakanin.

FIGURE 13: DISTRIBUTION OF RESPONDENTS ACCORDING TO WHAT SIZE OF BEVERAGE THEY USUALLY BUY 56.21%

60.00% 50.00%

40.00% 30.00%

23.45%

20.34%

20.00% 10.00% 0.00% 12 oz.

16 oz.

18 oz.

Analysis: Out of 290 respondents who prefer beverage while eating kakanin, 163 or 56.21% of it said that they prefer to buy beverage in 16 oz.; 68 or 23.45% prefer 18 oz.; and the remaining 59 or 20.34% prefer 12

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TABLE 15: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW OFTEN WILL THEY VISIT “FIKAKANIN” FREQUENCY PERCENTAGE Daily 24 8.05% Weekly 124 41.61% Monthly 144 48.32% Annually 6 2.02% TOTAL 298 100% *Out of 400 respondents, only 298 will patronize our kakanin business.

FIGURE 13: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW OFTEN WILL THEY VISIT FIKAKANIN 60.00% 48.32%

50.00%

41.61%

40.00% 30.00% 20.00% 10.00%

8.05% 2.02%

0.00% Daily

Weekly

Weekly

Annually

Analysis: Out of 298 respondents who will patronize our business, 144 or 48.32% of it said that they will visit monthly; 124 or 41.61% will visit weekly; 28 or 8.70% will visit daily and only 8 or 2.48% will visit annually.

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B. DEMAND ANALYSIS TABLE 16: HISTORICAL POPULATION YEAR 2011 2012 2013 2014 2015

TOTAL POPULATION 463,367 472,690 482,014 491,333 500,655

Using the Arithmetic Straight Line formula we got the population growth rate of each schools, employees and tourists with the given population of 2011 and 2015. The population from 2012 – 2014 were determined using the growth rate.

TABLE 17: ACTUAL POPULATION YEAR 2016

TOTAL POPULATION 509,977

The actual population were determined using the growth rate we computed by using the Arithmetic Straight Line Formula.

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Table 18: PROJECTED POPULATION YEAR 2017 2018 2019 2020 2021

TOTAL POPULATION 519,302 528,621 537,943 547,266 556,590

Using the Arithmetic Straight Line formula we got the population growth rate of each schools, employees and tourists with the given population of 2011 and 2015. The population from 2017 – 2021 were determined using the growth rate.

TABLE 19: ACTUAL ANNUAL DEMAND

Year

Population

2016

509,977

No. of Buyers on other shops (80.50%)

No. of Patronize rs of Fikakanin (92.55%)

Frequency Daily (8.05%)

Weekly (41.61%)

Monthly (48.32%)

Annually (2.02%)

410,531

379,947

30,586

158,096

183,590

7,675

Total Demand

379,947

No. of Buyers on other shops = Population x % Kakanin Buyers No. of Patronizers of Fikakanin = No. of Buyers on other shops x %Will patronize Fikakanin Projected

Annual

x%Daily)+(Patronizers

Demand of

=

Fikakanin

(Patronizers x%

Weekly)+(

of

Fikakanin

(Patronizers

Fikakanin x %Monthly)+ (Patronizers of Fikakanin x %Annually)

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of

TABLE 20: HISTORICAL ANNUAL DEMAND

Year

Population

2011 2012 2013 2014 2015

463,367 472,690 482,014 491,333 500,655

No. of Buyers on other shops (80.50%) 373,010 380,515 388,021 395,523 403,027

No. of Patronizers of Fikakanin (92.55%) 345,221 352,167 359,114 366,057 373,002

Frequency Daily (8.05%)

Weekly (41.61%)

Monthly (48.32%)

Annually (2.02%)

27,790 28,349 28,909 29,468 30,027

143,646 146,537 149,427 152,316 155,206

166,811 170,167 173,524 176,879 180,235

6,973 7,114 7,254 7,394 7,535

Total Demand 345,221 352,167 359,114 366,057 373,002

No. of Buyers on other shops = Population x %Kakanin Buyers No. of Patronizers of Fikakanin = No. of Buyers on other shops x %Will patronize Fikakanin Projected

Annual

x%Daily)+(Patronizers

Demand of

=

Fikakanin

(Patronizers x%

Weekly)+(

of

Fikakanin

(Patronizers

of

Fikakanin x%Monthly)+ (Patronizers of Fikakanin x %Annually)

TABLE 21: PROJECTED ANNUAL DEMAND

Year

Population

2017 2018 2019 2020 2021

519,302 528,621 537,943 547,266 556,590

No. of Buyers on other shops (80.50%) 418,038 425,540 433,044 440,549 448,055

No. of Patronizers of Fikakanin (92.55%) 386,894 393,837 400,782 407,728 414,675

Frequency Daily (8.05%)

Weekly (41.61%)

Monthly (48.32%)

Annually (2.02%)

31,145 31,704 32,263 32,822 33,381

160,987 163,876 166,765 169,656 172,546

186,947 190,302 193,658 197,014 200,371

7,815 7,956 8,096 8,236 8,376

Total Demand

386,894 393,837 400,782 407,728 414,675

No. of Buyers on other shops = Population x %Kakanin Buyers No. of Patronizers of Fikakanin = No. of Buyers on other shops x %Will patronize Fikakanin Projected

Annual

x%Daily)+(Patronizers

Demand of

=

Fikakanin

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(Patronizers

of

x%TwWeek;yice

Fikakanin a

Week)+(

(Patronizers of Fikakanin x%Monthly)+ (Patronizers of Fikakanin x %Annually)

C. SUPPLY ANALYSIS

TABLE 22: ANNUAL SUPPLY OF INDIRECT COMPETITORS INDIRECT COMPETITORS ANNUAL SUPPLY Growth Rate (2016) 7 Eleven 182,000 1.64% Ministop 163,800 1.56% McDonald’s 237,250 1.78% Chamber 1 (Carinderia) 109,500 1.35% Chamber 2 (Carinderia) 127,750 1.40% Source: The following data are given by the indirect competitors

TABLE 23: PROJECTED SUPPLY OF INDIRECT COMPETITORS INDIRECT COMPETITORS 7 Eleven Ministop McDonald’s Chamber 1(Carinderia) Chamber 2(Carinderia) TOTAL

Annual Growth Rate (2016) 1.64% 1.56% 1.78% 1.35%

2017

2018

2019

2020

2021

184,985 166,355 241,473 110,978

188,019 168,950 245,771 112,476

191,102 171,586 250,146 113,995

194,236 174,263 254,599 115,534

197,422 176,981 259,130 117,094

1.40%

129,539

131,352

133,191

135,056

136,946

833,330

846,568

860,020

873,688

887,573

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TABLE 24: PROJECTED MARKET SHARE OF COMPETITIORS YEAR

ANNUAL DEMAND

7 ELEVEN SUPPLY

MARKET SHARE

MINISTOP SUPPLY

MARKET SHARE

MCDONALD’S SUPPLY

MARKET SHARE

CHAMBER 1 SUPPLY

MARKET SHARE

CHAMBER 2 SUPPLY

MARKET SHARE

2017

1,114,255

184,985

16.60%

166,355

14.93%

241,473

21.67%

110,978

9.96%

129,539

11.63%

2018

1,134,251

188,019

16.58%

168,950

14.90%

245,771

21.67%

112,476

9.92%

131,352

11.58%

2019

1,154,252

191,102

16.56%

171,586

14.87%

250,146

21.67%

113,995

9.88%

133,191

11.54%

2020

1,174,257

194,236

16.54%

174,263

14.84%

254,599

21.68%

115,534

9.84%

135,056

11.50%

2021

1,194,264

197,422

16.53%

176,981

14.82%

259,130

21.70%

117,094

9.80%

136,946

11.47%

Market Share of Competitors = Annual Supply/Annual Demand x 100% Annual Demand = Demand x Frequency of Repetition Frequency of Repetition: 2.88

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D. DEMAND-SUPPLY ANALYSIS

TABLE 25: DEMAND-SUPPLY ANALYSIS Year

Annual Demand

Total Supply (Competitors)

Total Market Share of Competitors

2017 1,114,255 833,330 74.79% 2018 1,134,251 846,568 74.65% 2019 1,154,252 860,020 74.52% 2020 1,174,257 873,688 74.40% 2021 1,194,264 887,573 74.32% Demand Gap = Annual Demand – Annual Supply

Demand Gap Unit % 280,925 287,683 294,232 300,569 306,691

25.21% 25.36% 25.49% 25.60% 25.68%

Market Share of Competitors = Annual Supply/Annual Demand x 100% Annual Demand = Demand x Frequency of Repetition Frequency of Repetition: 2.88 Analysis: The demand shown is the projected annual demand which is computed by multiplying the total number of population by percentage of who buys kakanin which is 80.50% and then multiplied to the percentage of who will patronize Fikakanin which is 92.55%. The supply shown is the total supply of the competitors of Fikakanin. Demand gap is the total quantity demanded less the total quantity supplied.

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TABLE 26: MARKET SHARE OF FIKAKANIN Year

Annual Demand

2017 2018 2019 2020 2021

1,114,255 1,134,251 1,154,252 1,174,257 1,194,264

Market Share Unit % 45,127 47,071 49,056 51,080 53,145

4.05% 4.15% 4.25% 4.35% 4.45%

Analysis: The supply of Fikakanin is based on the projected capacity of the business to supply the market annually.

1.4 MARKETING PLAN

Marketing Mix It is used by the marketing and the marketers. It is also called the four Ps: which is the product, price, place, and promotion. It is a business tools that the companies used to produce a desired response from its target market.

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A.

PRODUCT The Fikakanin will provide fast and efficient service while

maintaining a reasonable price. The store will serve different combination of known favourite kakanin’s of Filipinos. The researchers will try out if these kakanin will get the attention of the customers.

Ube Biko A native rice cake with violet yams – a dreamy dessert or snack perfect with a coffee. Serves 5 Prep Time: 20 min 1 hr 5 min

Cook Time: 45 min

Total Time:

Ingredients: 2 cups malagkit (sweet rice), cooked 1 cup mashed cooked ube 1 can gata (coconut milk) 3/4 cup condensed milk

Procedures: 1. Heat pan. Pour gata (coconut milk) and bring to a boil. 2. Pour condensed milk and mashed ube. Stir until mixture is creamy. 3. Add cooked malagkit (sweet rice) and continue mixing moderately until well blended and dry. 4. Pour in a tray and let it cool down. Serve.

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Biko Pandan A two-layered steamed combination of glutinous rice on the bottom and silky smooth pandan custard on top. The flavor and the escence of pandan, makes this recipe delightful and good. Serves 8 1 hr

Prep Time: 15 min

Cook Time: 45 min

Total Time:

Ingredients: RICE LAYER 1 Cup glutinous rice 1 Can coconut milk Pinch of salt

SUGAR SYRUP 4-5 Pieces fresh pandan 1 Cup sugar 1/2 Cup water

CUSTARD 1/4 Cup flour 2 Teaspoon corn starch 4 Eggs 1 Cup thick coconut milk Pinch of salt Procedures: RICE LAYER 1. In a rice cooker, over the stove or in a steamer, cook the glutinous rice with the thin coconut milk and salt. 2. Put banana leaves on the bottom of an 8 inch baking pan. 3. Spoon the cooked rice into the prepared pan. 4. Press the rice firmly onto the base of the pan to form an even and compact layer. 5. Cover and steam, for about 20 minutes over medium heat. 6. Once done, reduce heat to low but keep the baking pan inside the steamer. PANDAN SYRUP 7. Wash and cut fresh pandan leaves into small pieces. 8. With a mortar and pestle or a blender, mash the leaves finely. 9. You can use a little amount of water to make it into a paste. 10. In a deep sauce pan put water, sugar and mashed pandan leaves. 11. Cook over medium low heat till sugar has dissolved. Remove and set aside to cool. CUSTARD LAYER 12. Mix the thick coconut milk with the prepared pandan syrup, and bring to a boil.

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13. Combine flour, corn starch, eggs and salt. Whisk till smooth. 14. Slowly drizzle over the pandan syrup while whisking. 15. Cook the custard over medium low heat, stirring continuously till custard thickens slightly. 16. Pour the custard over the rice layer. 17. Cover and steam over medium low heat for another 15-20 minutes or till custard is set.

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Biko Champorado Pinoy bake sticky rice chocolate cake that is cooked with the flavor of chocolate rice pudding. Serves 12 30 min

Prep Time: 10 min

Cook Time: 20 min

Total Time:

Ingredients 4 cups sweet rice (glutinous rice) 4 cups water for rice cooking 2 cup coconut milk 2 Cups white sugar 3 Tablea or 3 tablespoon cocoa powder 1 Can condensed milk (300ml) Procedures: 1. Preheat oven to 350 degrees ºF. 2. Grease a 9x13 inch baking pan, or line with banana leaves. 3. Cook the rice in the rice cooker. 4. Boil the coconut milk and chocolate tablea until dissolve. 5. Add sugar, keep stirring until it gets very sticky. 6. Scoop some caramel syrup for toppings. 7. Add the milk into the chocolate caramel syrup and mix well. 8. Pour the cook rice into the cooking pan with the chocolate caramel, mix well till blended. 9. Pour the rice mixture in a baking pan and spread the top with the toppings. 10. Place in the middle rack and bake for 20 mins.

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Suman Moron Moron is a milk and chocolate twisted flavored wrapped sticky rice cake (suman), a native delicacy in Tacloban Philippines . A smoother type of suman that is made up of 2 types of rice, cooked in coconut milk, milk and cocoa powder. Serves 10 1 hr

Prep Time: 20 min

Cook Time: 40 min

Total Time:

Ingredients: 1 1/2 Cup rice flour 1/2 Cup glutinous rice flour 4 Tablespoon cocoa powder 1 Teaspoon vanilla 1 Cup coconut milk 1 Cup brown sugar 1/4 Cup chopped roasted peanuts

MILK MIXTURE 1 1/2 Cup rice flour 1/2 Cup glutinous rice flour 1/2 Cup evaporated milk 1 Teaspoon vanilla 1 Cup coconut milk 1 Cup white sugar FOR WRAPPING Banana leaves Cooking twine

CHOCOLATE MIXTURE Procedures: MILK MIXTURE 1. In a bowl mix the 2 types of flour until well combined. 2. In a non stick pan, add the rice mixture, white sugar, evaporated milk, coconut milk, vanilla. 3. Turn the heat to medium and stirring constantly until thick and smooth. 4. Transfer into a plate and set aside to cool. CHOCOLATE MIXTURE 5. In a bowl mix the 2 types of flour until well combined. 6. In the same pan, pour the rice mixture and add the coconut milk, brown sugar, cocoa, vanilla and peanut. 7. Turn the heat to medium and stirring constantly until oily and smooth. 8. Transfer into a plate and set aside to cool. WRAPPING AND STEAMING 9. Prepare the leaves for wrapping by passing over stove flame, brush with butter or margarine. 10. Take a heaping table spoon of chocolate mixture and roll into a 3/4" tuber shape by hands. 11. Do the same process on the plain milk mixture.

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12. Place the 2 tuber side by side and twist to form a thicker two color tuber. 13. Place the tuber in 2 pieces of banana leaves, roll and tie a string at both end to secure. 14. Steam for half an hour in a double boiler container or steamer.

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Lechetin This Filipino traditional flan dessert is a combination of leche flan and gelatin in pineapple syrup. A twist of pineapple in a custard and layer of soft caramel on top. Serves 6 min

Prep Time: 15 minCook Time: 30 min

Total Time: 45

Ingredients: 4 Envelopes unflavored gelatin 4 Eggs 1 Can (354 ml) evaporated milk 1 1/2 Cup pineapple juice 3/4 Cup white sugar 1/4 Teaspoon vanilla extract 2 Tablespoon brown sugar 2 Tablespoon water

Procedures: 1. Caramelize 1 tablespoons of brown sugar in 1 tablespoon of water by direct heat in each tin pan. 2. Pour pineapple juice in a sauce pan over medium heat, add white sugar and keep stirring until dissolve. 3. Once sugar are dissolved, add gelatin and stir. Do not let it boil. 4. In a large bowl beat egg yolks, add milk and mix until well combine 5. Pour the gelatin mixture in milk mixture, keep stirring until well incorporated. 6. Pour unto the oval shaped tin pan, using a strainer to avoid bubbles. 7. Let it set and cool in the refrigerator for 2-3 hours.

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Choco Cassava Cake A chewy and savoury Pinoy delicacy that everyone can satisfy in, the traditionalcassava cake dessert. The chocolate cream toppings and the cocoa texture ofcassava, something that everyone can enjoy. Serves 3

Prep Time: 20 minCook Time: 1 hr

Total Time: 1 hr 20 min

Ingredients: CAKE 1 Packed (454 G) frozen grated cassava 1/4 Cup cocoa powder 4 Tablespoon sugar 3 Tablespoon melted butter 1 Cup evaporated milk 1/2 Cup condensed milk

TOPPINGS 1 Packet (28g) hot chocolate mix 1/4 Cup evaporated milk 1/4 Cup condensed milk

Procedures: 1. Preheat oven to 325° f, and lightly grease the desired baking pan. 2. In a large bowl, combine the grated cassava, cocoa powder, sugar, condensed milk, evaporated milk and melted butter. 3. Mix thoroughly until even in consistency. 4. Pour into the desired greased pans, bake in a preheated oven for 45 minutes. 5. Combine hot chocolate mix in evaporated milk, blend until completely combined. 6. Add-in condensed milk, mix thoroughly until even in consistency. 7. Pour on top of cooked cassava cake, bake the cake for another 15 minutes. 8. Run a thin-bladed knife or a metal spatula, around the edges to loosen.

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Leche Suman Two layered dessert with creamy and delicious caramel topped custard base dessert, and steamed glutinous rice mixed with eggs and condensed milk. Serves 12 min

Prep Time: 20 minCook Time: 55 min Ingredients LECHE FLAN 1 cup brown sugar 1/2 water 6 egg yolk 1condensed milk 1 evaporated milk 1/2 tsp of

Total Time:1 hr 15

lemon zest or juice SUMAN 2 Cups glutinous rice 1 Can condensed milk 4 Whole eggs

Procedures: LECHE FLAN 1. In a saucepan, mix water and the brown sugar. Bring to boil until the sugar caramelizes. 2. Pour caramel into the moulds and spread on the bottom. Let it cool. 3. Separate egg yolks to white, use yolk in this recipe. 4. In a bowl, mix together yolks, condensed milk and evaporated milk gently and thoroughly. 5. Add the lemon juice to the custard mixture and stir gently and thoroughly, to avoid bubbles on the mixture. 6. Gently fill 1/2 of the mould with the custard mixture. 7. Steam for about 35-45 minutes, and let it cool. SUMAN 8. In a bowl, mix together eggs and condensed milk. 9. Stir gently and thoroughly. 10. Add the pre-boiled glutinous rice and stir to incorporate well. 11. FINAL STEAMING

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12. Pour the suman mixture on top of the steamed leche flan, filling up to the top of the moulds. 13. Steam for about 20-25 minutes and let it cool.

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Puto Flan This fluffy and delicious variation of the famous steamed rice cake, become the number one choice for its creamy egg flan on the bottom. Serves 30

Prep Time: 20 minCook Time: 40 min Ingredients: STEAM RICE CAKE 2 Cups cake flour 1 Cup sugar 4 Egg whites 2 Tablespoon baking powder 1/4 Teaspoon salt 1 1/2 Cup water 1/4 Cup evaporated milk

Total Time:1 hr

LECHE FLAN 4 Egg yolks 1 Can (300) condensed milk 2 Teaspoon lemon juice

Procedures: LECHE FLAN 1. Separate the white from yolk, keep the white, set aside. 2. In a medium bowl, combine egg yolks, condensed milk and lemon juice. 3. Stir in a circular motion until blended. 4. Grease moulds then pour the egg mixture. 5. Cover with cheesecloth and steam on low heat for about 8 minutes 6. Remove from the steamer and let cool STEAMED RICE CAKE 7. In a medium bowl, combine egg white, evaporated milk and sugar. 8. Blend until mixture is smooth. 9. In a separate bowl combine cake flour, baking powder and salt. 10. Keep stirring until completely combined. 11. Pour the egg mixture water And food color. 12. Mix all the ingredients until smooth, ensure there are no lumps in the batter. 13. Scoop mixture, and pour over flan filling nearly to the top. 14. Wrap steamer with cheesecloth and steam on low heat for another 10 minutes. 15. Remove from steamer, let cool and serve.

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Puto Pao A bun with asado toppings or fillings Serves 40

Prep Time: 20 minCook Time: 40 min

Total Time: 1 hr

Ingredients: BUN o 1/2 kg all-purpose flour o 250 g white sugar o 1/4 cup baking powder o 2-1/2 cup water o 3 tbsp or 30 g melted butter ASADO o 1/2 kg of ground lean pork o 1 piece laurel leaf o 1 piece star anise o 1/2 cup or 112 ml of soy sauce o 1/2 cup water o 1/2 cup or 125 g of white sugar o 1 tsp or 2g cornstarch o 2 cloves garlic Procedure: 1. Start by cooking the asado. While preheating the pan or a skillet over low heat, mince the garlic. Once the pan is hot enough, put all the ingredients together. Mix until the meat is cooked and becomes tender. Discard the star anise and the laurel once the meat gets tender. 2. So the meat won’t become crispy, don’t saute or braise it. Cook it only in water and soy sauce. Let the meat absorb all the liquid until it dries out. After that, turn off the stove and set the cooked meat or asado aside. This asado can fill four sets of your bun recipe. Let it cool and start doing the buns. 3. Get all the dry ingredients and mix them in a bowl. Then add water. Using a wooden ladle or whip, dissolve all the ingredients. Continue mixing them until you achieve a smooth texture. Then add the melted butter (you could also use cooking oil as an alternative). Mix. You’ll know when the mix is ready for steaming when there are no lumps left. 4. Afterwards, get the ounce-size molds. Pour in the mixture until each mold is three fourths full. Put one teaspoon of the asado on top. If you want to make it a filling, then fill the mold a quarter full and put one teaspoon of asado. Then pour in the mixture until

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it is almost full. Arrange the molds in the steamer, which should contain enough water. Steam for 30 minutes in boiling temperature. 5. Make sure there’s enough water to steam your putopaos. After 30 minutes, take off the putopaos from the molds.

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Putchinta Layered of sticky round yellow and fluff steam rice cake, with purple yam powder flavor. Serve or eaten as is or with butter or grated fresh coconut. Serves 20

Prep Time: 15 minCook Time: 45 min Ingredients: 2 Cups cake flour 3/4 Cup sugar 4 Egg whites 2 Tablespoon baking powder 1/4 Teaspoon salt 1 1/2 Cup water 1/4 Cup evaporated milk

STEAM RICE CAKE

Total Time: 1 hr 1 Tablespoon purple yam powder STICKY YELLOW RICE CAKE 1/2 cup rice flour 1/2 cup all purpose flour 3/4 cup white sugar 1/2 tbsp annatto powder diluted in 1/2 cup water 1 cup water 1 tsp lye water

Procedure: STICKY YELLOW RICE CAKE (Kutchinta) 1. In a mixing bowl mix all the dry ingredients. 2. Add the annatto water and water. 3. Mix thoroughly, strain to removes lumps. 4. Pour in the moulds, and arrange in a steamer. 5. Wrap steamer with cheesecloth and steam on low for 15 mins. STEAM RICE CAKE (Puto) 6. In a medium bowl, combine egg whites, evaporated milk and sugar. 7. Blend until mixture is smooth. 8. In a separate bowl combine cake flour, baking powder and salt. 9. Keep stirring until completely combined. 10. Pour the egg mixture and water. 11. Beat all the ingredients until smooth, ensure there are no lumps in the batter. 12. Separate 1/2 cup batter and mix the purple yam powder. 13. Scoop mixture, and pour over cooked Kutchinta filling nearly to the top.

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14. Add the purple yam batter in circular motion on top of the batter. 15. Run with chopstick to create a purple swirl design on cakes. 16. Wrap steamer with cheesecloth and steam on low heat for another 20 minutes. 17. Remove from steamer, let cool and serve.

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Bibingkang Pinipig Sticky pounded rice flakes cake, soaked in coconut milk, cooked in thick coconut sugar mixture and broil with the same thicken caramel on top.

Serves 5 min

Prep Time: 40 minCook Time: 55 min

Total Time: 1 hr 35

Ingredients: 284 Grams pounded rice flakes 254 Grams palm sugar 3 Cups coconut milk 1 Teaspoon salt 1 Drops of pandan flavoring

Procedure: 1. Soak Pounded rice flakes in 1 cup of coconut milk for 30 minutes or until soften. 2. Pour the remaining 2 cups of coconut milk, salt and pandan flavoring in a deep pan, let it boil. 3. Add the palm sugar, keep stirring until the sugar has fully dissolved and the mixture thicken. 4. Scoop a cup of thicken mixture, set aside. 5. Add the soaked pounded rice flakes into the remaining mixture on the pan. 6. Stir until the mixture becomes sticky. 7. Transfer the cooked rice mixture in a pan line with banana leaves, flatten the top. 8. Top with the thicken sugar coconut mixture, bake at 300ºF for 25 minutes.

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Sweet Sushi These are sticky rice rolls that look like Japanese sushi. The rice roll is sweet sticky rice cooked in coconut milk and filled with a selection of Filipino favourite sweets such as halaya (purple yam jam) , sweet coconut and mango jam. You can ring the changes with any filling you like. The filled rice roll is lightly dredged in toasted dessicated coconut before being cut. Serves 10 min

Prep Time: 40 minCook Time: 55 min

Total Time: 1 hr 35

Ingredients: 136 g uncooked glutinous rice 415 g water 1 400 gm. tin of coconut milk (400 mls.) 70 ml palm sugar or demerara sugar 1 ml salt 2 pandan (screwpine) leaves (optional) 2 ripe mangoes

Procedure: 1. Put the uncooked rice in the rice cooker pot. 2. Add 1 c. of the water and leave to soak for 20-30 minutes (or up to 4 hours). 3. Add the rest of the water and 100 mls. of the coconut milk. 4. Add 1 tbsp. of the sugar and the salt. Stir then tuck in the pandan (screwpine) leaves into the rice grains. 5. Switch the rice cooker on. 6. Cover a sushi mat with cling film and lay a sheet of non-stick baking paper (wax paper). 7. Scoop out 1/2 of the cooked rice on top of the paper, cover with another sheet of baking paper, and lightly roll with a rolling pin to make a 1cm. thick sheet of rice. Take the top sheet of paper off.

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8. Put a long, log shape of filling in the middle of the rice and roll with the sushi mat. For the mango flavour spread with mango jam first then mango slices. 9. Roll in toasted dessicated coconut before cutting into pieces. To toast coconut, put the desiccated coconsut in a dry pan and dry fry until golden brown.

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Sumang Mangga Serves 6

Prep Time: 25 minCook Time: 35 min

Total Time: 1 hr

Ingredients STICKY RICE 3 cups glutinous rice 1 1/2 teaspoons salt 1 can (400) thin coconut milk 1 cup water 1 ripe mango SYRUP 1 can (425g) canned mangoes 1 cup brown sugar Procedures: STICKY RICE 1. Wash and soak glutinous rice and add coconut milk, water and salt. 2. Stir and leave it soaked for 20 minutes or until the rice absorbs the coconut milk. 3. Cover and cook the glutinous rice mixture. SYRUP 4. Pour the canned mango syrup into a sauce pan. 5. Add the brown sugar and mashed mango from can. 6. Stir occasionally in low fire until mixture thickens, set aside. WRAPPING 7. Wipe both sides of banana leaves with clean cloth. 8. Place cooked rice mixture in the center of the leaf. 9. Add 2 slices of sliced mango in the center of the rice. 10. Fold the left and right side of the leaf to cover the mango with rice. 11. Roll the wrapper until the cooked rice mixture was secured. 12. Tie both sides with string or cooking twine. 13. Arrange wrapped rice and steam for 15 minutes on medium heat. 14. Serve warm or cold with sweetened mango syrup.

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Maja de Ube A coconut pudding that has a purple color and the consistency of thick gelatin. It is creamy and has a delicate flavor. Coconut milk, cornstarch and ube powder mixture that is cooked over a low flame. When the mixture thickens, sprinkled on top with coconut flakes or coconut sports and corn. Serves 8

Prep Time: 10 minCook Time: 30 min

Total Time: 40 min

Ingredients: 1/2 Cup corn starch 1 Pack 115 grams purple yam powder 1 Can 370 ml evaporated milk 1 Can 400 ml thin coconut milk 1/2 Cup cream style corn 1 Cup sugar Coconut Flakes Procedures: 1. 2. 3. 4. 5. 6. 7. 8.

In a mixing bowl, dissolve sugar in coconut and evaporated milk. Add corn starch and ube powder, mix thoroughly. In a pan, pour the mixture and cook in medium heat. Turn to low when maja starts to boil, add corn. Stir continuously to prevent mixture from scorching. When mixture starts to thicken and glisten, maja is fully cooked. Immediately transfer into a baking pan or mold and let it cool. Top with toasted grated coconut or coconut sport and corm.

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Suman sa Pandan Green steamed sticky rice pandan flavor cake, wrapped in banana leaves. Serve with grated coconut and palm sugar. Serves 8

Prep Time: 2 hr 10 min Cook Time: 2 hr 10min

Total Time: 4hr

Ingredients: 4 Cups glutinous rice 2 1/2 Cups white sugar 2 Tablespoon coconut cream 1 Teaspoon pandan extract pinch of salt Banana leaves Cooking twine Procedures: 1. Soak glutinous rice in water for 2-3 hours. 2. Run banana leaves in heat and cut to 8 x 10 and 3x 5. 3. Wash and rinse the rice, drain out the excess water with cheese cloth. 4. Add sugar, salt, pandan flavoring and condensed coconut. 5. Place 2 pieces of banana leaves and Spoon 4 tbsp rice mixture into the center of the leaves. 6. Roll them up and fold the 2 sides to enclose the rice. 7. Pair 2 wrapped suman with the folded sides together. 8. Using a kitchen twine, tie the 2 suman together tightly. 9. Arrange suman in a large pot and cover with water. 10. Cover and cook over medium heat for 2 - 3 hours. 11. Transfer the suman on a colander to drain the excess water.

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Palitaw de Yema Sticky Rice Dumplings Coated with Sugar and Coconut and Stuffed with Milk Custard Serves 15

Prep Time: 10 minCook Time: 30 min

Total Time: 40 min

Ingredients: 2 cups glutinous rice flour 1 cup water 1 tsp. pandan extract (optional) ½ cup white sugar 1 cup grated coconut ¼ cup sesame seeds, toasted 1 can (300 mL) condensed milk 3 egg yolks 1 tbsp. butter Procedures: Prepare Plain Palitaw (Sticky Rice Dumplings) 1. Place the glutinous rice flour in a bowl. Put pandan extract (optional) and gradually add water to form a soft and smooth dough but firm enough to knead into a ball. 2. Using your floured hands, scoop about two tablespoons of the rice dough and then form it into an oval-shaped ball. Flatten the dough using the palms of your hands. Set aside on a separate plate. Repeat the process until the rest of the dough is used up. 3. Fill a heavy-bottomed pot with water. Bring the water into a rolling boil. Carefully drop the flatten dough into the boiling water. Do it by batch and do not overcrowd the pot. 4. Cook the rice dough for about 3 minutes or until the dumplings float on to the surface of the boiling water. 5. Scoop out the floating dough using slotted spoon. Transfer in to the strainer to drain excess water. Allow to cool for a while. 6. Drench the rice cake in grated coconut. Sprinkle with sugar and sesame seeds. 7. Arrange the coated dumplings in a platter and then serve. Enjoy! Prepare Yema-filled Palitaw (Sticky Rice Dumplings Stuffed with Milk Custard) 1. Do steps 1 and 2 above.

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2. Put about one tablespoon of yema at the middle of the flattened dough. Shape again the dough into an oval-shaped dough keeping the fillings intact in the middle. Flatten the stuffed dough using the palms of your hands. Be careful not to break the dough to avoid the fillings from oozing out. Do the same with the rest of the dough. 3. Continue with steps 3 to 7 above. Enjoy!

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B.

PRICE Price is the amount of payment given in exchange for a good or

service. Most consumer take into consideration the price of commodity they buy. The business, Fikakanin will provide food and services in a reasonable price that is within the reach of the consumers.

C.

PLACE

The location of the business is very important factor when putting up a business. The place should centre to the target customers and popular walk-in area of the public. That is the partners choose the place in Tiendas Del Parian located at Brgy 658 Zone 70, Muralla St., Intramuros, Manila. The place is beneath the walls of Intramuros and it is direct access to the students, residents, employees and popular with the tourists. The place is pretty profitable and has many target markets that is why the researchers decided to choose the place to put up the business.

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D.

PROMOTION

Promotion and advertising the product plays a major role in business success. The different combinations of the kakanin will surely capture the attention of the customers. The taste of the food that will be serving is also the key to promote the greatness of the product. In promoting, you’re selling the product and services to the public. There are methods in order to advertise the business like the poster and flyers within the area, social networking sites (such as Facebook, Twitter, Instagram, etc...), personal endorsement, promos and freebies and the people. 64

•

POSTERS AND FLYERS

Posters will be placed around the area and in the store. Two (2) posters will be posted at the store and around the Intramuros. The layout must contain the main course of menu that will serve to the public. It must catch the attention of the customers and attract more possible customers. It will be posted on websites or social networking sites (such as Instagram, Facebook, Twitter etc...) to increase the awareness of the public to the business. Five (3) posters will be produced which are good for six (6) months. The computation would be:

POSTERS: (No. of pcs) (Unit Price) (No. of time per year) (3) (₱180) (2) = ₱1, 080 FLYERS: (No. of pcs) (Unit Price) (No. of time per year) (105) (₱0.50) (8) = ₱420

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•

Social Networking Sites (Facebook and Instagram) We are at the age of modern technology. Everyone uses gadgets to

communicate around the world. Just one-click away you can search all the information that you need. In social networking sites promotion, the researchers use the application called Instagram. It’s one of the most popular site where you can post pictures of the products that will be serving and the details of the services. The partners can also widen their range of advertising with the other popular classified ads such as sulit.com.ph and foursquare.com. These websites and application will be a great help to further promote the selling point of the product and services of the proposed business. In this site, the customers can leave messages, comments and suggestions to improve the products and service of the business.

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1.5 SALES PLAN (ANNUALLY) Sales Plan For 2017 45,127 TOTAL SUPPLY 8.05% Ube Biko 9.73% Biko Pandan Biko Champorado 7.05% 4.70% Suman Moron 3.02% Leche Suman 11.75% Cassava Cake 7.72% Lechetin 6.04% Puto Flan 5.03% Puto-pao 4.36% Putchinta 9.73% Bibingka 6.38% Sweet Sushi 5.70% Palitaw de Yema 4.70% Sumang Pandan 3.69% Maja de Ube 2.35% Sumang Mangga

Fikakanin (Kakanin) 2018 2019 2020

2021

47,071 49,056 51,080 53,145 8.05% 8.05% 8.05% 8.05% 9.73% 9.73% 9.73% 9.73% 7.05% 7.05% 7.05% 7.05% 4.70% 4.70% 4.70% 4.70% 3.02% 3.02% 3.02% 3.02% 11.75% 11.75% 11.75% 11.75% 7.72% 7.72% 7.72% 7.72% 6.04% 6.04% 6.04% 6.04% 5.03% 5.03% 5.03% 5.03% 4.36% 4.36% 4.36% 4.36% 9.73% 9.73% 9.73% 9.73% 6.38% 6.38% 6.38% 6.38% 5.70% 5.70% 5.70% 5.70% 4.70% 4.70% 4.70% 4.70% 3.69% 3.69% 3.69% 3.69% 2.35% 2.35% 2.35% 2.35%

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SALES PLAN FOR HOT BEVERAGE Quantity Sold and Sales for Ube Biko 2017

2018

2019

2020

2021

Annually

3,633

3,789

3,949

4,112

4,278

Price Per Unit TOTAL

₱20.00

₱21.00

₱22.00

₱23.00

₱24.00

₱72,660.00

₱79,569.00

₱86,878.00

₱94,576.00

₱102,672.0 0

Quantity Sold and Sales for Biko Pandan 2017

2018

2019

2020

2021

Annually

4,391

4,580

4,773

4,970

5,171

Price Per Unit TOTAL

₱20.00

₱21.00

₱22.00

₱23.00

₱24.00

₱87,820.00

₱96,180.00

2017

2018

2019

2020

2021

Annually

3,181

3,319

3,458

3,601

3,747

Price Per Unit TOTAL

₱20.00

₱21.00

₱22.00

₱23.00

₱24.00

₱63,620.00

₱69,699.00

₱76,076.00

₱82,823.00

₱89,928.00

₱105,006.0 ₱114,310.0 0 0 Quantity Sold and Sales for Biko Champorado

₱124,104.0 0

Quantity Sold and Sales for Suman Moron 2017

2018

2019

2020

2021

Annually

2,121

2,212

2,306

2,401

2,498

Price Per Unit TOTAL

₱20.00

₱21.00

₱22.00

₱23.00

₱24.00

₱42,420.00

₱46,452.00

₱50,732.00

₱55,223.00

₱59,952.00

Quantity Sold and Sales for Lechetin 2017

2018

2019

2020

2021

Annually

1,363

1,422

1,481

1,543

1,605

Price Per Unit TOTAL

₱20.00

₱21.00

₱22.00

₱23.00

₱24.00

₱27,260.00

₱29,862.00

₱32,582.00

₱35,489.00

₱38,520.00

Quantity Sold and Sales for Choco Cassava Cake 2017

2018

2019

2020

2021

Annually

5,302

5,531

5,764

6,002

6,245

Price Per Unit

₱25.00

₱26.00

₱27.00

₱28.00

₱29.00

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TOTAL

₱132,550.0 ₱143,806.0 ₱155,628.0 ₱168,056.0 0 0 0 0 Quantity Sold and Sales for Leche Suman

₱181,105.0 0

2017

2018

2019

2020

2021

Annually

3,484

3,634

3,787

3,943

4,103

Price Per Unit TOTAL

₱25.00

₱26.00

₱27.00

₱28.00

₱29.00

₱87,100.00

₱94,484.00

2017

2018

2019

2020

2021

Annually

2,726

2,843

2,963

3,085

3,210

Price Per Unit TOTAL

₱25.00

₱26.00

₱27.00

₱28.00

₱29.00

₱68,150.00

₱73,918.00

₱80,001.00

₱86,380.00

₱93,090.00

₱102,249.0 ₱110,404.0 0 0 Quantity Sold and Sales for Puto Flan

₱118,987.0 0

Quantity Sold and Sales for Puto-pao 2017

2018

2019

2020

2021

Annually

2,270

2,368

2,468

2,569

2,673

Price Per Unit TOTAL

₱25.00

₱26.00

₱27.00

₱28.00

₱29.00

₱56,750.00

₱61,568.00

₱66,636.00

₱71,932.00

₱77,517.00

Quantity Sold and Sales for Putchinta 2017

2018

2019

2020

2021

Annually

1,968

2,052

2,139

2,227

2,317

Price Per Unit TOTAL

₱25.00

₱26.00

₱27.00

₱28.00

₱29.00

₱49,200.00

₱53,352.00

₱57,753.00

₱62,356.00

₱67,193.00

Quantity Sold and Sales for Bibingkang Pinipig 2017

2018

2019

2020

2021

Annually

4,391

4,580

4,773

4,970

5,171

Price Per Unit TOTAL

₱25.00

₱26.00

₱27.00

₱28.00

₱29.00

₱109,775.0 ₱119,080.0 ₱128,871.0 ₱139,160.0 0 0 0 0 Quantity Sold and Sales for Sweet Sushi

₱149,959.0 0

2017

2018

2019

2020

2021

Annually

2,879

3,003

3,130

3,259

3,391

Price Per

₱25.00

₱26.00

₱27.00

₱28.00

₱29.00

69

Unit TOTAL

₱71,975.00

₱78,078.00

₱84,510.00

₱91,252.00

₱98,339.00

Quantity Sold and Sales for Palitaw de Yema Annually Price Per Unit TOTAL

2017 2,572

2018 2,683

2019 2,796

2020 2,912

2021 3,029

₱20.00

₱21.00

₱22.00

₱23.00

₱24.00

₱51,440.00

₱56,343.00

₱61,512.00

₱66,976.00

₱72,696.00

Quantity Sold and Sales for Sumang Pandan 2017

2018

2019

2020

2021

Annually

2,121

2,212

2,306

2,401

2,498

Price Per Unit TOTAL

₱20.00

₱21.00

₱22.00

₱23.00

₱24.00

₱42,420.00

₱46,452.00

₱50,732.00

₱55,223.00

₱59,952.00

Quantity Sold and Sales for Maja de Ube 2017

2018

2019

2020

2021

Annually

1,665

1,737

1,810

1,885

1,961

Price Per Unit TOTAL

₱25.00

₱26.00

₱27.00

₱28.00

₱29.00

₱41,625.00

₱45,162.00

₱48,870.00

₱52,780.00

₱56,869.00

Quantity Sold and Sales for Sumang Mangga 2017

2018

2019

2020

2021

Annually

1,060

1,106

1,153

1,200

1,249

Price Per Unit TOTAL

₱25.00

₱26.00

₱27.00

₱28.00

₱29.00

₱26,500.00

₱28,756.00

₱31,131.00

₱33,600.00

₱36,221.00

Sales Plan For 2017 TOTAL SUPPLY 9,025 Hot Chocolate 47.93% 35.86% Black Coffee 11.38% Iced Tea

Fikakanin (Beverages) 2018 2019 2020

2021

9,414 9,811 10,216 10,629 47.93% 47.93% 47.93% 47.93% 35.86% 35.86% 35.86% 35.86% 11.38% 11.38% 11.38% 11.38%

SALES PLAN FOR BEVERAGES (10 oz) Quantity Sold and Sales for Hot Chocolate 2017

2018

2019

70

2020

2021

Annually

4,326

4,512

4,702

4,897

5,094

Price Per Unit TOTAL

₱25.00

₱26.00

₱27.00

₱28.00

₱29.00

₱108,150.0 ₱117,312.0 ₱126,954.0 ₱137,116.0 0 0 0 0 Quantity Sold and Sales for Coffee

₱147,726.0 0

2017

2018

2019

2020

2021

Annually

3,236

3,376

3,518

3,663

3,812

Price Per Unit TOTAL

₱25.00

₱26.00

₱27.00

₱28.00

₱29.00

₱80,900.00

₱87,776.00

₱94,986.00

₱102,564.0 0

₱110,548.0 0

Quantity Sold and Sales for Tea 2017

2018

2019

2020

2021

Annually

1,027

1,071

1,116

1,163

1,210

Price Per Unit TOTAL

₱20.00

₱21.00

₱22.00

₱23.00

₱24.00

₱20,540.00

₱22,491.00

₱24,552.00

₱26,749.00

₱29,040.00

71

CHAPTER II: BUSINESS PROCESS WORKFLOW

Our goal is to make our product a healthy, delicious yet affordable without limiting its nutritional content and that will satisfy our customer’s cravings. In order for us to generate with our products, we did some survey on what our future customers want, then we came up with our delish products. We will make sure that our product will follow the standards set by the Food and Drugs Administration of the Philippines.

These following objectives serves as our guide through this chapter: 1. To determine and to avoid possible problems that may occur in the future. 2. To determine and identify the possible spaces for improvements in the workflow. 3. To guide the employees about the standard production of our product. 4. To identify accurate forecast of raw materials/ingredients needed for daily production. 5. To dominantly utilize the machines and equipment used for production.

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Manufacturing Process Fikakanin’s products will be produced inside the kitchen of our store that is located in Muralla St. in Intramuros, Manila. We will be the one who will purchase the raw materials that is needed to produce our products. These will include the obtaining of our equipment and machineries that will be used in the business operations. It is very import for every food business to ensure the food’s safety and sanitation to make sure that it is safe to eat. Also, the freshness of the product is important. We will strictly monitor the production of our products to keep its freshness. The supply of our ingredients will be segregated carefully (i.e., fresh ingredients, dry ingredients, wet ingredients) that we will preserve its shelf life in our food storage. We will also practice FIFO (First In, First Out) to avoid spoilage and contamination in our food storage.

For the convenience of our customers, chairs and tables are provided for those customers who will eat dine in. We will also add some entertainments like board games, radio and music for the customers while they wait for their orders to be served. Our product is also available for takeout.

Every business has a standard process workflow that they follow. It will guide the employees about the standard production of the business.

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This will determine the ingredients needed and production for each product. This will guide in making our products consistent and will ensure the reputation and name of the business. It will also help for the harmonious work and effective management of time and resources.

These

are

the

diagrams

that

demonstrates

the

standard

productions of each recipes to be served in our business. In line with this, there will be a strict implementation of food safety and sanitation to ensure cleanliness and orderliness of the product.

OPERATING PROCESS Arrival of Customers Assisting of Customers Taking of Orders Payment of Bills Preparing of Orders Serving of Orders

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The crew/s should arrive at the store 1 hour before the opening of the store to prepare for the production. The crew must be presentable to the eye of the customers because they represent the business. The customers should also give the service as best as they can, because every customer deserves their full attention. As the customer(s) arrive, a crew will assist them into their desired seats, and when they’ve decided what meal they want they can now order into the cashier’s area that’s the time the crew will take their order, confirmed it, accepts payment and gives change if necessary, preparing the order and serve it with gratitude.

MANUFACTURING PROCESS OF FIKAKANIN’S PRODUCT

Selecting and listing of the ingredients

Purchasing the ingredients in the market

Storing purchase materials

Pre-cooking process

Serving of orders

Cooking process

Preparing for kakanin

In manufacturing our product, first, we will identify the ingredients for the specific kakanin. Next we will purchase the ingredients and store

75

it in the food storage. Third, we will now proceed to the cooking process. Then finally our kakanin products were carefully served by our respective crew carefully.

Production Schedule The business has 8 hours business operation every Monday to Saturday from 8am-5pm. The employee should arrive 1 hour before the opening of the store to ensure the cleanliness and orderliness and prepare the ingredients for production.

Products

Preparation Time

Cooking Time

Putchinta

15 minutes

45 minutes

Ube Biko

20 minutes

45 minutes

Biko Pandan

15 minutes

45 minutes

Suman Moron

20 minutes

40 minutes

Lechetin

15 minutes

30 minutes

Sweet Sushi

40 minutes

55 minutes

Bibingkang Pinipig

40 minutes

55 minutes

Leche Suman

20 minutes

55 minutes

Choco Cassava Cake

20 minutes

1 hour

Biko Champorado

10 minutes

20 minutes

Sumang Mangga

25 minutes

35 minutes

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Maja de Ube

10 minutes

30 minutes

Suman sa Pandan

2 hour 10 minutes

2 hours

Palitaw de Yema

10 minutes

30 minutes

Beverage

Preparation Time

Heating/Cooling Time

Coffee Jelly

5-10 minutes

3-5 minutes

Hot Choco

5-10 minutes

3-5 minutes

Hot Coffee

5-10 minutes

3-5 minutes

Iced Tea

5-10 minutes

3-5 minutes

77

CHAPTER III: BUSINESS REQUIREMENTS

Objectives of the Study 1. To know the form of ownership and amount of capitalization to be used. 2. To set the organizational structure of the business and show the relationship, flow of authority and personnel in the business. 3. To formulate the right qualification in choosing the staffs, personnel and establish organizational policies that will guide them in knowing their duties and responsibilities in the business. 4. To know the set of rules and regulations in each personnel and make use the right of machineries and equipment in easing the business.

Overview of the Structure The

business

will

adopt

a

partnership

form

of

business

organization and each will be classified as partners. It is to be registered with the Securities and Exchange Commission (SEC) for the contract called articles of partnership. The contract states that two or more persons will bind themselves and contribute money, property, and industry with the intension of dividing the profits among themselves.

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Fikakanin will be registered to different government agencies such as Securities and Exchange Commission, Business Permit and Licensing of Manila City Hall, Bureau of Internal Revenue (BIR) and Social Security System. All the general partners has the right in supervising and managing the business. They are the ones who will monitor the profitability and success of the business. They will act as the manager of the store.

Assessment of the form of Ownership ADVANTAGES 

Businesses as partnerships do not have to pay income tax; each partner files the profits or losses of the business on his or her own personal income tax return. This way the business does not get taxed separately.



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.

DISADVANTAGES

79



Partners are jointly and severally liable for the actions of other partnership obligations including contracts, torts, and breaches of trust. Joint and several liability means that if a third party were to sue the partners, the third party can sue any one of the partners without suing all of them. 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; if the business does not have enough assets to pay back business debts, creditors can take the personal assets of the partners.



A partner cannot transfer interest in the business without the unanimous consent of the partners.



Partnerships can potentially be unstable because of the danger of dissolution if one partner wants to withdrawal from the business or dies.

*Source:http://jux.law/advantages-and-disadvantages-of-business-entitiesmn-business-lawyer/

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3.1 BUSINESS ORGANIZATIONAL STRUCTURE

Partners

Bookkeeper Service Crew/Cashier

Cook

The organization will start from the partners. They will be the one who will manage the business. They have the authority on over all decision making of the business. They are also the supervisor of the employees. The flow of organization goes down to the bookkeeper, the cook, and the service crew who will be hire once the business operations started. The employees will follow the partners and the rules and regulations of the company to achieve its goal.

81

3.2 STAFFING AND COSTING 2017-2018 Monthly No.

Position

1 1

Cook Crew/Cashier Total

Position

Gross Salary

Gross Salary 12,776.00 12,776.00 25,552.00

SSS EE 5,667.60 5,667.60

Total 17,160.00 17,160.00

11,335.20

34,320.00

12,903.76 12,903.76 25,807.52

ER 957.70 957.70 1,915.40

SSS EE 472.30 472.30 944.60

SSS EE 5,667.60 5,667.60

Total 17,160.00 17,160.00

Total ER 1,430.00 150.00 1,430.00 150.00 2,860.00 300.00 Annually Philhealth ER EE 1,800.00 1,800.00 1,800.00 1,800.00

11,335.20

34,320.00

3,600.00

ER 957.70 957.70 1,915.40

SSS EE 472.30 472.30 944.60

Cook Crew/ Cashier Bookkeeper Total

153,312.00 153,312.00

ER 11,492.40 11,492.40

306,624.00

22,984.80

No.

Position

Gross Salary

1 1

Cook Crew/Cashier Total

Position

Gross Salary

Cook Crew/Cashier Bookkeeper Total

154,845.12 154,845.12

ER 11,492.40 11,492.40

309,690.24

22,984.80

No.

Position

Gross Salary

1 1

Cook Crew/Cashier Total

Position

Gross Salary

SSS EE 472.30 472.30 944.60

ER 957.70 957.70 1,915.40

13,032.80 13,032.80 26,065.00

SSS

Total ER 1,430.00 150.00 1,430.00 150.00 2,860.00 300.00 Annually Philhealth ER EE 1,800.00 1,800.00 1,800.00 1,800.00

3,600.00 3,600.00 2019-2020 Monthly

3,600.00 2021 Monthly

Total ER 1,430.00 162.50 1,430.00 162.50 2,860.00 325.00 Annually PhilHealth

82

Philhealth EE 150.00 150.00 300.00

Pag-IBIG EE 100.00 100.00 200.00

Total 300.00 300.00 600.00

ER 100.00 100.00 200.00

Total 3,600.00 3,600.00

ER 1,200.00 1,200.00

Pag-IBIG EE 1,200.00 1,200.00

7,200.00

2,400.00

2,400.00

Philhealth EE 150.00 150.00 300.00

Total 300.00 300.00 600.00

ER 100.00 100.00 200.00

Total 3,600.00 3,600.00

ER 1,200.00 1,200.00

Pag-IBIG EE 1,200.00 1,200.00

Total 2,400.00 2,400.00

7,200.00

2,400.00

2,400.00

4,800.00

25,807.52

Philhealth EE 162.50 162.50 325.00

Total 325.00 325.00 650.00

ER 100.00 100.00 200.00 Pag-IBIG

Gross Salary

Total 200.00 200.00 400.00

12,053.70 12,053.70 24,107.40

Total 2,400.00 2,400.00

13th Month

Gross Salary

12,776.00 12,776.00

157,420.40 157,420.40

4,800.00

25,552.00

24,000.00 338,840.00

Pag-IBIG EE 100.00 100.00 200.00

Pag-IBIG EE 100.00 100.00 200.00

Gross Salary

Total 200.00 200.00 400.00

12,181.46 12,181.46 24,362.92

13th Month

Gross Salary

12,903.76 12,903.76

159,081.28 159,081.28 24,000.00 342,162.56

Gross Salary

Total 200.00 200.00 400.00

12,298.00 12,298.00 24,596.00

13th

Gross

Cook Crew/Cashier Bookkeeper Total

156,393.60 156,393.60

ER 11,492.40 11,492.40

EE 5,667.60 5,667.60

Total 17,160.00 17,160.00

ER 1,950.00 1,950.00

EE 1,950.00 1,950.00

Total 3,900.00 3,900.00

ER 1,200.00 1,200.00

EE 1,200.00 1,200.00

Total 2,400.00 2,400.00

Month 13,032.80 13,032.80

312,787.20

22,984.80

11,335.20

34,320.00

3,900.00

3,900.00

7,800.00

2,400.00

2,400.00

4,800.00

26,065.60

*Basic Rate will increase 1% every two years. The salary of Bookkeeper is not taxable.

WITHHOLDING TAX 2017-2018 Monthly Position Cook Crew/Cashier Total

Monthly Taxable 12,053.70 12,053.70 24,107.40

Position Cook Crew/Cashier Total

Annually Taxable 144,644.40 144,644.40 289,288.80

Withholding Tax 1,119.70 1,119.70 2,239.40

Net Salary 10,934.00 10,934.00 21,868.00

Withholding Tax 13,436.40 13,436.40 26,872.80

Net Salary 131,208.00 131,208.00 262,416.00

Withholding Tax 1,144.62 1,144.62 2,289.24

Net Salary 11,036.84 11,036.84 22,073.68

Withholding Tax 13,735.44 13,735.44 27,470.88

Net Salary 132,442.08 132,442.08 264,884.16

Withholding Tax 1,167.93 1,167.93 2,335.86

Net Salary 11,130.07 11,130.07 22,260.14

Annually

2019-2020 Monthly Position Cook Crew/Cashier Total

Monthly Taxable 12,181.46 12,181.46 24,362.92

Position Cook Crew/Cashier Total

Annually Taxable 146,177.52 146,177.52 292,355.04

Annually

2021 Monthly Position Cook Crew/Cashier Total

Monthly Taxable 12,298.00 12,298.00 24,596.00

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Salary 160,608.80 160,608.80 24,000.00 345,217.60

Annually Position Cook Crew/Cashier Total

Annually Taxable 147,576.00 147,576.00 295,152.00

Withholding Tax 14,015.16 14,015.16 28,030.32

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Net Salary 133,560.84 133,560.84 267,121.68

Employees Below listed are the qualifications, duties and responsibilities of the hired staffs. Position Service Crew/ Cashier

Duties and Qualifications Responsibilities  Prepare or serve hot  18-25 years old. Male or cold beverages that or Female. the customer ordered.  At least college level.  Check the  Ability to prepare temperature of range of specialty. refrigerator, heating  With pleasing equipment to ensure personality and good proper functioning. communication skills.  Describe some items  Hard working and to customers or with high level of suggest products that work discipline. might appeal to them.  Fast in accomplishing  Order, receive or task. stock supplies or  Can do multi-tasking. retail products.  Provide customers with product details such as preparation description.  Receive and process customer payments.  Take customer orders and convey them to other employees for preparation.  Demonstrate the use of some equipments.  Greet the customers politely at all times.  Ensure good customer relations by giving friendly service to them.  Handles money/sales properly.  Eliminate loss of the

85

Cook

    







store by accurately receiving payment and giving of change. Store maintenance. In charge of preparing or cooking the products. Responsible of the packaging of the products. Can multi task as a service crew. Weigh, measure, and mix ingredients according to recipes or personal judgment, using various kitchen utensils and equipment. Observe and test foods to determine if they have been cooked sufficiently, using methods such as tasting, smelling, or piercing them with utensils. Inspect food preparation and serving areas to ensure observance of safe, sanitary foodhandling practices. Estimate expected food consumption; then requisition or purchase supplies, or procure food from storage.

86

     



Must be graduate of any 4 year related course. Male or Female. 18 to 25 years old. Should have knowledge and skills in cooking. Willing to be trained. Must be knowledgeable and capable of doing assigned task. Of good moral character.

Organizational Policies In order to for having smooth and accurate business operations, we formulate set of policies and safety precautions that our employees should follow attentively. 

Hiring/Employment

All employees should present the following requirements to be hired. 1. Resume and 2 pieces 2x2 pictures. 2. NSO Authenticated Birth Certificate. 3. NBI and Police Clearance. 4. SSS Number. 5. Tin Number. 6. Drug Test. 7. Medical Examination. 8. Working Permit. 9. Philheath. 10. Pag-ibig

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

Management Policies and Procedures

1. Company Service Operations – The store shall be open Mondays to Saturdays, from 8am – 4pm which means eight (8) operating hours of the business and working hours. The employees should report 1 hour before the business operation to the manager. 2. One-hour Meal Period – All employees are entitled to a meal period not less than or more than 60 minutes. 3. Corrective Actions – The business gas certain working rules and standards of conduct. When an employee deviates from one of these rules and standards, the business administration and management will take corrective action. The following are the corrective actions that will be taken depending on the type and frequency of violations.



Absences

An avoidable absence of an employee because of personal reasons must obtain approval from manager a day before the planned absence. However, in the event of an expected absence, the manager should be notified of the reason of the absence as early as possible. If the employee did not report within the two (2) days, his/her absence will be considered as absence without leave.

88



Half-days or Under-time

Any employee should not leave his/her work station except when instructed to do so by the management. In case of unexpected reason to go to work late or might have to leave before the specified end time of work, the employee must get approval from the immediate manager. If the employee left the working station under-time, the disciplinary actions shall be implemented.



Punctuality (Late)

Each employee will be given 5 minutes grace period. 1. Performance Review – The performance reviews are designed for the employees to discuss their tasks and effective approaches for meeting general and specific goals. All employees are required to submit this at the end of the month for the easy monitoring of the activities.

Notice of Disciplinary Action In accordance with the due process requirements of the Labour Code, as amended, all employees found or reported to have committed a violation of the company rules and regulations shall be given a written notice to explain, and shall be given the opportunity to explain why no

89

disciplinary action to be imposed by the management shall again be indicated in writing and duly furnished to the affected employee.

Code of Conduct Without in any limiting the prerogative of the company to amend, modify, revoke, or add to the following list of offenses, the following acts and mere attempts to commit such acts, even if unsuccessful, shall warrant the corresponding disciplinary actions.

Kinds of Penalties Employees are subject to penalties according to their violations made during their employment. 

Written Report of Warning It is the notice calling all the attention to the offense and warning the offenses against repetition of such violation in the future.



Suspension (3D/6D/9D) If a worker committed offense for the second or third time, he is subject to suspension. He will be detached from the

90

organization with the designated period of time without payment. 

Termination Termination will be given to employees who have committed a major offense. The employee will be dishonourably separated from the organization.

(Source: Dine n’ Shine Cafe Feasibility Study)



Salary Deductions Salaries of the employees are subject to the following deduction in

compliance to the law: 1. SSS Contribution 2. PhilHealth 3. PAG-IBIG 4. Withholding Tax

Organizational Policies Every organization sets their own policies to be followed. This is very necessary to achieve their objectives. Fikakanin consider the maintenance of orderliness, discipline and cleanliness of the business.

91

For these policies to be followed, it must be implemented effectively. All the employees are subjected to follow the rules and regulations that will serve as their guidance. Violating any provisions of these policies constitute grounds of disciplinary action.

Employment It is the company’s policy to select applicants based on the following factors: 

Mental aptitude



Social Skills



Physical fitness



Strength and weaknesses



Experience

All

employees

will

undergo

qualifying

examinations,

series

of

interviews, medical examinations and background investigations.

Hygiene and Sanitation It is very essential for a food business to observe the highest standard of hygiene and sanitation. Employees must be well groomed and good looking with their work, with clean and proper uniform. The employees shall observed proper haircut, cut fingernails, use deodorant,

92

taking a bath before going to work, and clean and sanitized/washed hands regularly. Newly washed clothes and no excessive dirt on clothes and shoes is a must at work.

Rules and Regulations 

Relating to Customer

1. “KYC- Know Your Customers” -Always keep in mind, never argue with the customers. Immediately report difficult situations to the manager or in the absence of the manager the marketing staff or any other superior. 2. Respect all customers regardless of age, sex, status, and appearance. Answer their queries about the products or any related matters to the fullest extent you can. 3. Make a good impression. Greet the customers with a smile. Assist them from the time they come up to the time they leave the store premises. 4. If you feel that there is something wrong with the customers, do not hesitate to ask or offer extra help. While doing so, bear in mind that your primary concern is the company’s welfare.



Relating to Supervisors

1. Showing courtesy to supervisors.

93

2. Following and honouring the commands given the supervisor. 3. Give respect to their position. Source: Dine n’ Shine Café Feasibility Study

Uniform Costing WHITE WITH

POLO

SHIRT

LOGO

OF

FIKAKANIN EMBEDED PHP 250.00 AT THE LEFT CHEST OF THE CLOTHING

BLACK SLACKS

BLACK

PHP 300.00

SPLASHERS

SHOES

FOR PHP 250.00

MEN/WOMEN

WAGES AND SALARIES The employees will receive its wages and salaries twice a month every fifteenth day. Salary deductions are in accordance to law abiding the SSS, PhilHealth and PAG-IBIG it will automatically deduct to their salaries.

94

3.3 SPACE REQUIREMENT STEPS

PROCEDURES

1

Verify and reserve the company name with the Securities and Exchange Commission (SEC) Agency: Securities and Exchange Commission Deposit the paid-in minimum capital at the bank Agency: Bank Notarize articles of incorporation and treasurer's affidavit at the notary Agency: Notary Register the company with the SEC and receive pre-registered Taxpayer Identification Number (TIN) Agency: Securities and Exchange Commission Obtain Mayor’s Permit Agency: City Hall Obtain barangay clearance Agency: Barangay Pay the annual community tax and obtain the community tax certificate (CTC) from the City Treasurer's Office (CTO) Agency: City Treasurer's Office Obtain the business permit to operate from the BPLO Agency: Business Permits and Licensing Office Buy special books of account at bookstore Agency: Bookstore Apply for Certificate of Registration (COR) and TIN at the Bureau of Internal Revenue (BIR) Agency: Bureau of Internal Revenue

2 3

4

5 6 7

8

9 10

95

Days to Complete 1 day

COST

1 day

No charge

1 day

500

2 days on average

2,665

1 day

1,000

1 day

500

1 day

500

6 days

6,350

1 day

400

1 day

100 (plus 15 for documentary stamp)

40

11

12

13

14

15 16

17

18 19 20

Pay the registration fee and documentary stamp taxes (DST) at the AAB Agency: Bureau of Internal Revenue Obtain the authority to print receipts and invoices from the BIR Agency: Bureau of Internal Revenue Print receipts and invoices at the print shop Agency: Bureau of Internal Revenue Have books of accounts and Printer’s Certificate of Delivery (PCD) stamped by the BIR Agency: Bureau of Internal Revenue Register with the Social Security System (SSS) Agency: Social Security System Register with the Philippine Health Insurance Company (PhilHealth) Agency: Philippine Health Insurance Corporation Register with Home Development Mutual Fund (Pag-ibig) Agency: Home Development Mutual Fund Plumbing Inspection Fee Electrical Inspection Fee Sanitary Inspection Fee TOTAL

96

1 day

775

1 day

No charge

7 days

3,500

1 day

No charge

2 days

No charge

1 day

No charge

1 day

No charge

1 day 1 day 1 day

750 100 200 17,395

3.4 EQUIPMENT REQUIREMENT

TABLE 1: MACHINERIES AND EQUIPMENT

The table below shows the machineries and equipment needed in order to achieve the desired product and services of the business. PICTURE

DESCRIPTION

PRICE

QUANTITY

TOTAL COST

Cash Drawer

₱2,650

1

₱2,650

Glass Food

₱8,480

1

₱8,480

₱88

1

₱88

₱5, 995

1

₱5,995

Cabinet

Wall Clock

Small Refrigerator

97

Fluorescent

₱145

3

₱435

₱1,199.75

1

₱1, 199.75

₱599.75

1

₱599.75

Dispenser

₱550

1

₱550

Ceiling Fan

₱999.75

1

₱999.75

Light

Emergency Light

Exhaust Fan

Beverage

TOTAL

₱20,997.2 5

98

TABLE 2: FURNITURE AND FIXTURES

The table below shows the furniture and fixtures needed for keeping the cleanliness of the area of the business. PICTURE

DESCRIPTION

PRICE

QUANTITY

TOTAL COST

Chair

₱209.75

2

₱419.50

Table

₱2,399.75

1

₱2,399.75

TOTAL

₱2,819.25

TOTAL MACHINERIES AND EQUIPMENT AND FURNITURE AND FIXTURES Machineries and Equipment Furniture and Fixtures TOTAL

₱20,997.25 2, 819.25 23,816.50

99

TABLE 3: STORE SUPPLIES The table below shows the store supplies to purchase for the business. PICTURE

DESCRIPTION

PRICE

QUANTITY

TOTAL COST

Straw

₱36.75

100 pcs.

₱36.75

Table Napkin

₱44

1, 000 pull

₱44

Plastic cup with

₱219

100 pcs.

₱219

Lid (Cold)

per set

Plastic cup with

100 pcs. ₱219

Lid (Hot)

Spoon

₱62.50

100

₱219

per set

100 pcs.

₱62.50

Fork

₱62.50

100 pcs.

₱62.50

Paper Bag

₱104

100 pcs.

₱104

per set

Styrofoam

₱30

100 pcs.

₱30

per set TOTAL

₱777.75

101

TABLE 4: MAINTENANCE MATERIAL

The table below shows the maintenance materials needed for keeping the cleanliness of the area of the business. PICTURE

DESCRIPTION

PRICE

QUANTITY

TOTAL COST

Trash Bag

₱74.75

50 pcs.

₱74.75

Trash Bin

₱95

1

₱95

Absorbent Towel

₱64

4 pcs

₱64

Spray Bottle

₱49.75

1

₱49.75

Dishwashing

₱104

1

₱104

Liquid

102

Sponge

₱69.75

5 pcs.

₱69.75

Apron

₱225

2

₱450

Hand Sanitizer

₱99

1

₱99

Masklean

₱265

2

₱530

Dustpan

₱75

1

₱75

Broom

₱199.75

1

₱199.75

TOTAL

₱1, 811

103

TABLE 5: KITCHEN SUPPLIES

The table below shows the kitchenette supplies needed to achieve the desired product of the business. PICTURE

DESCRIPTION

PRICE

QUANTITY

TOTAL COST

Knife Set

₱399.75

1

₱399.75

Measuring

₱69.75

1

₱69.75

Pastry Server

₱99.75

1

₱99.75

Food Tong

₱79.75

1

₱79.75

Kitchen Scale

₱249

1

₱249

Cups

104

Potholder

₱39.75

5 pcs. per set

₱39.75

Steamers

₱1,900

1

₱1,900

Pan

₱372

1

₱372

Tray

₱384

5 pcs. per set

₱384

TOTAL

₱3,593.75

105

TABLE 6: OFFICE SUPPLIES The table below shows the office supplies needed for operating the business. PICTURE

DESCRIPTION

PRICE

QUANTITY

TOTAL COST

Ball pen

₱15

3 pcs. per

₱15

set

Record Book

₱75

1 pc.

₱75

Marker

₱202

6 pcs. per

₱202

set

Scissor

₱91

1 pc.

₱91

Tape

₱26

5 pcs.

₱130

TOTAL

₱513

*prices canvassed from SM Manila Appliance Center, SM Homeworld, SM Manila National Bookstore

106

3.5 DEPRECIATION COST MACHINERIES AND EQUIPMENT Description

Unit Cost

Quantity

Total Cost

Estimated Life

Residual Value (10%)

Depreciable Amount

Annual Depreciation 2017

2018

2019

2020

2021

Cash Drawer

2,650

1

2,650

10

265

2,385

238.50

238.50

238.50

238.50

238.50

Glass Food Cabinet Wall Clock

8,480

1

8,480

10

848

7,632

763.20

763.20

763.20

763.20

763.20

88.00

1

88.00

10

8.80

79.20

7.92

7.92

7.92

7.92

7.92

Small Refrigerator

5, 995.00

1

5, 995.00

10

599.50

5, 395.50

539.55

539.55

539.55

539.55

539.55

Fluorescent Light

145.00

3

435.00

10

43.50

391.50

39.15

39.15

39.15

39.15

39.15

Emergency Light

1, 199.75

1

1, 199.75

10

119.980

1, 079.77

107.98

107.98

107.98

107.98

107.98

Exhaust Fan

599.75

1

599.75

10

59.980

539.77

53.98

53.98

53.98

53.98

53.98

Beverage Dispenser Ceiling Fan

550.00

1

550.00

10

55.000

495.00

49.50

49.50

49.50

49.50

49.50

999.75

1

999.75

10

99.98

899.77

89.98

89.98

89.98

89.98

89.98

1,889.76

1,889.76

1,889.76

1,889.76

1,889.76

1,889.76

3779.52

5,669.28

7559.04

9448.80

Annual Depreciation Expense Total Accumulated Depreciation FURNITURES AND FIXTURES Description

Unit Cost

Quantity

Total Cost

Estimated Life

Residual Value (10%)

Depreciable Amount

Annual Depreciation 2017

2018

2019

2020

2021

Chair

209.75

2

419.50

10

41.95

377.55

37.76

37.76

37.76

37.76

37.76

Table

2, 399.75

1

2, 399.75

10

239.98

2, 159.77

215.98

215.98

215.98

215.98

215.98

253.74

253.74

253.74

253.74

253.74

253.74

507.48

761.22

1,014.96

1,268.70

Annual Depreciation Expense Total Accumulated Depreciation 107

3.6 BUSINESS INPUT 2017 INGREDIENTS

JAN

FEB

MAR

APR

MAY

JUNE

JULY

AUG

SEPT

OCT

NOV

DEC

Sugar

18.24

18.24

18.24

18.24

18.24

18.24

17.54

17.54

18.24

17.54

18.24

17.54

TOTAL UNIT 456

Evaporated Milk

30.40

30.40

30.40

30.40

30.40

30.40

29.23

29.23

30.40

29.23

30.40

29.23

760

Vanilla Extract

6.08

6.08

6.08

6.08

6.08

6.08

5.85

5.85

6.08

5.85

6.08

5.85

152

Cocoa Powder

6.08

6.08

6.08

6.08

6.08

6.08

5.85

5.85

6.08

5.85

6.08

5.85

152

Rice Flour

12.16

12.16

12.16

12.16

12.16

12.16

11.69

11.69

12.16

11.69

12.16

11.69

304

Glutinous Rice Flour Coconut Milk

21.28

21.28

21.28

21.28

21.28

21.28

20.46

20.46

21.28

20.46

21.28

20.46

532

79.04

79.04

79.04

79.04

79.04

79.04

76.00

76.00

79.04

76.00

79.04

76.00

1,976.00

Gelatin

6.08

6.08

6.08

6.08

6.08

6.08

5.85

5.85

6.08

5.85

6.08

5.85

152

Egg

182.4 0 2.60

182.4 0 2.60

182.4 0 2.60

182.4 0 2.60

182.4 0 2.60

175.3 8 2.50

175.3 8 2.50

182.4 0 2.60

175.3 8 2.50

182.4 0 2.60

175.3 8 2.50

4,560.00

Pineapple Juice

182.4 0 2.60

Condensed Milk

30.40

30.40

30.40

30.40

30.40

30.40

29.23

29.23

30.40

29.23

30.40

29.23

760

all-purpose flour

6.08

6.08

6.08

6.08

6.08

6.08

5.85

5.85

6.08

5.85

6.08

5.85

152

baking powder

11.44

11.44

11.44

11.44

11.44

11.44

11.00

11.00

11.44

11.00

11.44

11.00

286.1

ground lean pork

2.22

2.22

2.22

2.22

2.22

2.22

2.13

2.13

2.22

2.13

2.22

2.13

55.5

soy sauce

6.08

6.08

6.08

6.08

6.08

6.08

5.85

5.85

6.08

5.85

6.08

5.85

152

cornstarch

6.08

6.08

6.08

6.08

6.08

6.08

5.85

5.85

6.08

5.85

6.08

5.85

152

Purple Yam Powder

2.43

2.43

2.43

2.43

2.43

2.43

2.34

2.34

2.43

2.34

2.43

2.34

60.8

Mango

6.08

6.08

6.08

6.08

6.08

6.08

5.85

5.85

6.08

5.85

6.08

5.85

152

Laurel

12.16

12.16

12.16

12.16

12.16

12.16

11.69

11.69

12.16

11.69

12.16

11.69

304

Pandan Leaves

2.00

2.00

2.00

2.00

2.00

2.00

1.92

1.92

2.00

1.92

2.00

1.92

50

Salt

1.20

1.20

1.20

1.20

1.20

1.20

1.15

1.15

1.20

1.15

1.20

1.15

30

Lemon

4.00

4.00

4.00

4.00

4.00

4.00

3.85

3.85

4.00

3.85

4.00

3.85

100

Butter

0.13

0.13

0.13

0.13

0.13

0.13

0.12

0.12

0.13

0.12

0.13

0.12

3.2

Hot Chocolate Mix

0.47

0.47

0.47

0.47

0.47

0.47

0.45

0.45

0.47

0.45

0.47

0.45

11.8

108

65.1

Frozen Grated Cassava Banana Leaves

0.80

0.80

0.80

0.80

0.80

0.80

0.77

0.77

0.80

0.77

0.80

0.77

20

2.40

2.40

2.40

2.40

2.40

2.40

2.31

2.31

2.40

2.31

2.40

2.31

60

2018 INGREDIENTS

JAN

FEB

MAR

APR

MAY

JUNE

JULY

AUG

SEPT

OCT

NOV

DEC

Sugar

18.49

18.49

18.49

18.49

18.49

18.49

17.78

17.78

18.49

17.78

18.49

17.78

TOTAL UNIT 462.2

Evaporated Milk

30.81

30.81

30.81

30.81

30.81

30.81

29.63

29.63

30.81

29.63

30.81

29.63

770.3

Vanilla Extract

6.16

6.16

6.16

6.16

6.16

6.16

5.93

5.93

6.16

5.93

6.16

5.93

154.1

Cocoa Powder

6.16

6.16

6.16

6.16

6.16

6.16

5.93

5.93

6.16

5.93

6.16

5.93

154.1

Rice Flour

12.32

12.32

12.32

12.32

12.32

12.32

11.85

11.85

12.32

11.85

12.32

11.85

308.1

Glutinous Rice Flour Coconut Milk

21.57

21.57

21.57

21.57

21.57

21.57

20.74

20.74

21.57

20.74

21.57

20.74

539.2

80.11

80.11

80.11

80.11

80.11

80.11

77.03

77.03

80.11

77.03

80.11

77.03

2,002.70

Gelatin

6.16

6.16

6.16

6.16

6.16

6.16

5.93

5.93

6.16

5.93

6.16

5.93

154.1

Egg

184.8 6 2.64

184.8 6 2.64

184.8 6 2.64

184.8 6 2.64

184.8 6 2.64

177.7 5 2.54

177.7 5 2.54

184.8 6 2.64

177.7 5 2.54

184.8 6 2.64

177.7 5 2.54

4,621.60

Pineapple Juice

184.8 6 2.64

Condensed Milk

30.81

30.81

30.81

30.81

30.81

30.81

29.63

29.63

30.81

29.63

30.81

29.63

770.3

66

all-purpose flour

6.16

6.16

6.16

6.16

6.16

6.16

5.93

5.93

6.16

5.93

6.16

5.93

154.1

baking powder

11.60

11.60

11.60

11.60

11.60

11.60

11.15

11.15

11.60

11.15

11.60

11.15

290

ground lean pork

2.25

2.25

2.25

2.25

2.25

2.25

2.16

2.16

2.25

2.16

2.25

2.16

56.2

soy sauce

6.16

6.16

6.16

6.16

6.16

6.16

5.93

5.93

6.16

5.93

6.16

5.93

154.1

cornstarch

6.16

6.16

6.16

6.16

6.16

6.16

5.93

5.93

6.16

5.93

6.16

5.93

154.1

Purple Yam Powder

2.46

2.46

2.46

2.46

2.46

2.46

2.37

2.37

2.46

2.37

2.46

2.37

61.6

Mango

6.16

6.16

6.16

6.16

6.16

6.16

5.93

5.93

6.16

5.93

6.16

5.93

154.1

Laurel

12.32

12.32

12.32

12.32

12.32

12.32

11.85

11.85

12.32

11.85

12.32

11.85

308.1

Pandan Leaves

2.03

2.03

2.03

2.03

2.03

2.03

1.95

1.95

2.03

1.95

2.03

1.95

50.7

Salt

1.22

1.22

1.22

1.22

1.22

1.22

1.17

1.17

1.22

1.17

1.22

1.17

30.4

Lemon

4.06

4.06

4.06

4.06

4.06

4.06

3.90

3.90

4.06

3.90

4.06

3.90

101.4

Butter

0.13

0.13

0.13

0.13

0.13

0.13

0.12

0.12

0.13

0.12

0.13

0.12

3.2

109

Hot Chocolate Mix

0.48

0.48

0.48

0.48

0.48

0.48

0.46

0.46

0.48

0.46

0.48

0.46

12

Frozen Grated Cassava Banana Leaves

0.81

0.81

0.81

0.81

0.81

0.81

0.78

0.78

0.81

0.78

0.81

0.78

20.3

2.43

2.43

2.43

2.43

2.43

2.43

2.34

2.34

2.43

2.34

2.43

2.34

60.8

INGREDIENTS

JAN

FEB

MAR

APR

MAY

JUNE

JULY

AUG

SEPT

OCT

NOV

DEC

Sugar

18.74

18.74

18.74

18.74

18.74

18.74

18.02

18.02

18.74

18.02

18.74

18.02

TOTAL UNIT 468.4

Evaporated Milk

31.23

31.23

31.23

31.23

31.23

31.23

30.03

30.03

31.23

30.03

31.23

30.03

780.7

Vanilla Extract

6.24

6.24

6.24

6.24

6.24

6.24

6.00

6.00

6.24

6.00

6.24

6.00

156.1

Cocoa Powder

6.24

6.24

6.24

6.24

6.24

6.24

6.00

6.00

6.24

6.00

6.24

6.00

156.1

Rice Flour

12.49

12.49

12.49

12.49

12.49

12.49

12.01

12.01

12.49

12.01

12.49

12.01

312.3

Glutinous Rice Flour Coconut Milk

21.86

21.86

21.86

21.86

21.86

21.86

21.02

21.02

21.86

21.02

21.86

21.02

546.5

81.19

81.19

81.19

81.19

81.19

81.19

78.07

78.07

81.19

78.07

81.19

78.07

2,029.70

Gelatin

6.24

6.24

6.24

6.24

6.24

6.24

6.00

6.00

6.24

6.00

6.24

6.00

156.1

Egg

187.3 6 2.68

187.3 6 2.68

187.3 6 2.68

187.3 6 2.68

187.3 6 2.68

180.1 5 2.57

180.1 5 2.57

187.3 6 2.68

180.1 5 2.57

187.3 6 2.68

180.1 5 2.57

4,684.00

Pineapple Juice

187.3 6 2.68

Condensed Milk

31.23

31.23

31.23

31.23

31.23

31.23

30.03

30.03

31.23

30.03

31.23

30.03

780.7

all-purpose flour

6.24

6.24

6.24

6.24

6.24

6.24

6.00

6.00

6.24

6.00

6.24

6.00

156.1

baking powder

11.76

11.76

11.76

11.76

11.76

11.76

11.30

11.30

11.76

11.30

11.76

11.30

293.9

ground lean pork

2.28

2.28

2.28

2.28

2.28

2.28

2.19

2.19

2.28

2.19

2.28

2.19

57

soy sauce

6.24

6.24

6.24

6.24

6.24

6.24

6.00

6.00

6.24

6.00

6.24

6.00

156.1

cornstarch

6.24

6.24

6.24

6.24

6.24

6.24

6.00

6.00

6.24

6.00

6.24

6.00

156.1

Purple Yam Powder

2.50

2.50

2.50

2.50

2.50

2.50

2.40

2.40

2.50

2.40

2.50

2.40

62.5

Mango

6.24

6.24

6.24

6.24

6.24

6.24

6.00

6.00

6.24

6.00

6.24

6.00

156.1

Laurel

12.49

12.49

12.49

12.49

12.49

12.49

12.01

12.01

12.49

12.01

12.49

12.01

312.3

Pandan Leaves

2.06

2.06

2.06

2.06

2.06

2.06

1.98

1.98

2.06

1.98

2.06

1.98

51.4

Salt

1.23

1.23

1.23

1.23

1.23

1.23

1.18

1.18

1.23

1.18

1.23

1.18

30.8

Lemon

4.11

4.11

4.11

4.11

4.11

4.11

3.95

3.95

4.11

3.95

4.11

3.95

102.7

2019

110

66.9

Butter

0.13

0.13

0.13

0.13

0.13

0.13

0.13

0.13

0.13

0.13

0.13

0.13

3.3

Hot Chocolate Mix

0.48

0.48

0.48

0.48

0.48

0.48

0.47

0.47

0.48

0.47

0.48

0.47

12.1

Frozen Grated Cassava Banana Leaves

0.82

0.82

0.82

0.82

0.82

0.82

0.79

0.79

0.82

0.79

0.82

0.79

20.5

2.46

2.46

2.46

2.46

2.46

2.46

2.37

2.37

2.46

2.37

2.46

2.37

61.6

INGREDIENTS

JAN

FEB

MAR

APR

MAY

JUNE

JULY

AUG

SEPT

OCT

NOV

DEC

Sugar

18.99

18.99

18.99

18.99

18.99

18.99

18.26

18.26

18.99

18.26

18.99

18.26

TOTAL UNIT 474.7

Evaporated Milk

31.65

31.65

31.65

31.65

31.65

31.65

30.43

30.43

31.65

30.43

31.65

30.43

791.2

Vanilla Extract

6.33

6.33

6.33

6.33

6.33

6.33

6.08

6.08

6.33

6.08

6.33

6.08

158.2

Cocoa Powder

6.33

6.33

6.33

6.33

6.33

6.33

6.08

6.08

6.33

6.08

6.33

6.08

158.2

Rice Flour

12.66

12.66

12.66

12.66

12.66

12.66

12.17

12.17

12.66

12.17

12.66

12.17

316.5

Glutinous Rice Flour Coconut Milk

22.15

22.15

22.15

22.15

22.15

22.15

21.30

21.30

22.15

21.30

22.15

21.30

553.8

82.28

82.28

82.28

82.28

82.28

82.28

79.12

79.12

82.28

79.12

82.28

79.12

2,057.10

Gelatin

6.33

6.33

6.33

6.33

6.33

6.33

6.08

6.08

6.33

6.08

6.33

6.08

158.2

Egg

189.8 9 2.71

189.8 9 2.71

189.8 9 2.71

189.8 9 2.71

189.8 9 2.71

182.5 8 2.61

182.5 8 2.61

189.8 9 2.71

182.5 8 2.61

189.8 9 2.71

182.5 8 2.61

4,747.20

Pineapple Juice

189.8 9 2.71

Condensed Milk

31.65

31.65

31.65

31.65

31.65

31.65

30.43

30.43

31.65

30.43

31.65

30.43

791.2

all-purpose flour

6.33

6.33

6.33

6.33

6.33

6.33

6.08

6.08

6.33

6.08

6.33

6.08

158.2

baking powder

11.92

11.92

11.92

11.92

11.92

11.92

11.46

11.46

11.92

11.46

11.92

11.46

297.9

ground lean pork

2.31

2.31

2.31

2.31

2.31

2.31

2.22

2.22

2.31

2.22

2.31

2.22

57.7

soy sauce

6.33

6.33

6.33

6.33

6.33

6.33

6.08

6.08

6.33

6.08

6.33

6.08

158.2

cornstarch

6.33

6.33

6.33

6.33

6.33

6.33

6.08

6.08

6.33

6.08

6.33

6.08

158.2

Purple Yam Powder

2.53

2.53

2.53

2.53

2.53

2.53

2.43

2.43

2.53

2.43

2.53

2.43

63.3

2020

67.8

Mango

6.33

6.33

6.33

6.33

6.33

6.33

6.08

6.08

6.33

6.08

6.33

6.08

158.2

Laurel

12.66

12.66

12.66

12.66

12.66

12.66

12.17

12.17

12.66

12.17

12.66

12.17

316.5

Pandan Leaves

2.08

2.08

2.08

2.08

2.08

2.08

2.00

2.00

2.08

2.00

2.08

2.00

52.1

Salt

1.25

1.25

1.25

1.25

1.25

1.25

1.20

1.20

1.25

1.20

1.25

1.20

31.2

111

Lemon

4.16

4.16

4.16

4.16

4.16

4.16

4.00

4.00

4.16

4.00

4.16

4.00

104.1

Butter

0.13

0.13

0.13

0.13

0.13

0.13

0.13

0.13

0.13

0.13

0.13

0.13

3.3

Hot Chocolate Mix

0.49

0.49

0.49

0.49

0.49

0.49

0.47

0.47

0.49

0.47

0.49

0.47

12.3

Frozen Grated Cassava Banana Leaves

0.83

0.83

0.83

0.83

0.83

0.83

0.80

0.80

0.83

0.80

0.83

0.80

20.8

2.50

2.50

2.50

2.50

2.50

2.50

2.40

2.40

2.50

2.40

2.50

2.40

62.5

INGREDIENTS

JAN

FEB

MAR

APR

MAY

JUNE

JULY

AUG

SEPT

OCT

NOV

DEC

2021 Sugar

19.24

19.24

19.24

19.24

19.24

19.24

18.50

18.50

19.24

18.50

19.24

18.50

TOTAL UNIT 481

Evaporated Milk

32.08

32.08

32.08

32.08

32.08

32.08

30.85

30.85

32.08

30.85

32.08

30.85

802

Vanilla Extract

6.40

6.40

6.40

6.40

6.40

6.40

6.15

6.15

6.40

6.15

6.40

6.15

160

Cocoa Powder

6.40

6.40

6.40

6.40

6.40

6.40

6.15

6.15

6.40

6.15

6.40

6.15

160

Rice Flour

12.84

12.84

12.84

12.84

12.84

12.84

12.35

12.35

12.84

12.35

12.84

12.35

321

Glutinous Rice Flour Coconut Milk

22.44

22.44

22.44

22.44

22.44

22.44

21.58

21.58

22.44

21.58

22.44

21.58

561

83.40

83.40

83.40

83.40

83.40

83.40

80.19

80.19

83.40

80.19

83.40

80.19

2,085

Gelatin

6.40

6.40

6.40

6.40

6.40

6.40

6.15

6.15

6.40

6.15

6.40

6.15

160

Egg

192.4 4 2.76

192.4 4 2.76

192.4 4 2.76

192.4 4 2.76

192.4 4 2.76

185.0 4 2.65

185.0 4 2.65

192.4 4 2.76

185.0 4 2.65

192.4 4 2.76

185.0 4 2.65

4,811

Pineapple Juice

192.4 4 2.76

Condensed Milk

32.08

32.08

32.08

32.08

32.08

32.08

30.85

30.85

32.08

30.85

32.08

30.85

802

all-purpose flour

6.40

6.40

6.40

6.40

6.40

6.40

6.15

6.15

6.40

6.15

6.40

6.15

160

baking powder

12.08

12.08

12.08

12.08

12.08

12.08

11.62

11.62

12.08

11.62

12.08

11.62

302

ground lean pork

2.36

2.36

2.36

2.36

2.36

2.36

2.27

2.27

2.36

2.27

2.36

2.27

59

soy sauce

6.40

6.40

6.40

6.40

6.40

6.40

6.15

6.15

6.40

6.15

6.40

6.15

160

Cornstarch

6.40

6.40

6.40

6.40

6.40

6.40

6.15

6.15

6.40

6.15

6.40

6.15

160

Purple Yam Powder

2.56

2.56

2.56

2.56

2.56

2.56

2.46

2.46

2.56

2.46

2.56

2.46

64

Mango

6.40

6.40

6.40

6.40

6.40

6.40

6.15

6.15

6.40

6.15

6.40

6.15

160

Laurel

12.84

12.84

12.84

12.84

12.84

12.84

12.35

12.35

12.84

12.35

12.84

12.35

321

Pandan Leaves

2.12

2.12

2.12

2.12

2.12

2.12

2.04

2.04

2.12

2.04

2.12

2.04

53

112

69

Salt

1.28

1.28

1.28

1.28

1.28

1.28

1.23

1.23

1.28

1.23

1.28

1.23

32

Lemon

4.24

4.24

4.24

4.24

4.24

4.24

4.08

4.08

4.24

4.08

4.24

4.08

106

Butter

0.12

0.12

0.12

0.12

0.12

0.12

0.12

0.12

0.12

0.12

0.12

0.12

3

Hot Chocolate Mix

0.48

0.48

0.48

0.48

0.48

0.48

0.46

0.46

0.48

0.46

0.48

0.46

12

Frozen Grated Cassava Banana Leaves

0.84

0.84

0.84

0.84

0.84

0.84

0.81

0.81

0.84

0.81

0.84

0.81

21

2.52

2.52

2.52

2.52

2.52

2.52

2.42

2.42

2.52

2.42

2.52

2.42

63

3.7 MATERIAL COST 2017 Ingredients

JAN

FEB

MAR

APR

MAY

JUNE

JULY

AUG

SEPT

OCT

NOV

DEC

Sugar

1,021. 44 760.00

1,021. 44 760.00

1,021. 44 760.00

1,021. 44 760.00

1,021. 44 760.00

982.15

982.15 730.77

730.77

1,021. 44 760.00

982.15

730.77

1,021. 44 760.00

982.15

Evaporated Milk

1,021. 44 760.00

TOTAL COST 25,536.00

730.77

19,000.00

Vanilla Extract

133.76

133.76

133.76

133.76

133.76

133.76

128.62

128.62

133.76

128.62

133.76

128.62

3,344.00

Cocoa Powder

121.60

121.60

121.60

121.60

121.60

121.60

116.92

116.92

121.60

116.92

121.60

116.92

3,040.00

Rice Flour

364.80

364.80

364.80

364.80

364.80

364.80

350.77

350.77

364.80

350.77

364.80

350.77

9,120.00

Glutinous Rice Flour Coconut Milk

1,170. 40

1,170. 40

1,170. 40

1,170. 40

1,170. 40

1,170. 40

1,125. 38

1,125. 38

1,170. 40

1,125. 38

1,170. 40

1,125. 38

29,260.00

1,896. 96 60.80

1,896. 96 60.80

1,896. 96 60.80

1,896. 96 60.80

1,896. 96 60.80

1,824. 00 58.46

1,824. 00 58.46

1,896. 96 60.80

1,824. 00 58.46

1,896. 96 60.80

1,824. 00 58.46

47,424.00

Gelatin

1,896. 96 60.80

Egg

766.08

766.08

766.08

766.08

766.08

766.08

736.62

736.62

766.08

736.62

766.08

736.62

19,152.00

Pineapple Juice

182.40

182.40

182.40

182.40

182.40

182.40

175.38

175.38

182.40

175.38

182.40

175.38

4,560.00

Condensed Milk

1,155. 20 261.44

1,155. 20 261.44

1,155. 20 261.44

1,155. 20 261.44

1,155. 20 261.44

1,110. 77 251.38

1,110. 77 251.38

1,155. 20 261.44

1,110. 77 251.38

1,155. 20 261.44

1,110. 77 251.38

28,880.00

all-purpose flour

1,155. 20 261.44

baking powder

97.28

97.28

97.28

97.28

97.28

97.28

93.54

93.54

97.28

93.54

97.28

93.54

2,432.00

ground lean pork

410.40

410.40

410.40

410.40

410.40

410.40

394.62

394.62

410.40

394.62

410.40

394.62

10,260.00

soy sauce

30.40

30.40

30.40

30.40

30.40

30.40

29.23

29.23

30.40

29.23

30.40

29.23

760.00

113

1,520.00

6,536.00

Cornstarch

60.80

60.80

60.80

60.80

60.80

60.80

58.46

58.46

60.80

58.46

60.80

58.46

1,520.00

Purple Yam Powder Mango

121.60

121.60

121.60

121.60

121.60

121.60

116.92

116.92

121.60

116.92

121.60

116.92

3,040.00

304.00

304.00

304.00

304.00

304.00

304.00

292.31

292.31

304.00

292.31

304.00

292.31

7,600.00

Laurel

6.08

6.08

6.08

6.08

6.08

6.08

5.85

5.85

6.08

5.85

6.08

5.85

152.00

Pandan Leaves

1.00

1.00

1.00

1.00

1.00

1.00

0.96

0.96

1.00

0.96

1.00

0.96

25.00

Salt

0.60

0.60

0.60

0.60

0.60

0.60

0.58

0.58

0.60

0.58

0.60

0.58

15.00

Lemon

2.00

2.00

2.00

2.00

2.00

2.00

1.92

1.92

2.00

1.92

2.00

1.92

50.00

Butter

3.04

3.04

3.04

3.04

3.04

3.04

2.92

2.92

3.04

2.92

3.04

2.92

76.00

Hot Chocolate Mix Frozen Grated Cassava Banana Leaves

4.72

4.72

4.72

4.72

4.72

4.72

4.54

4.54

4.72

4.54

4.72

4.54

118.00

9.60

9.60

9.60

9.60

9.60

9.60

9.23

9.23

9.60

9.23

9.60

9.23

240.00

1.20

1.20

1.20

1.20

1.20

1.20

1.15

1.15

1.20

1.15

1.20

1.15

30.00

Ingredients

JAN

FEB

MAR

APR

MAY

JUNE

JULY

AUG

SEPT

OCT

NOV

DEC

TOTAL COST

Sugar

1,035. 23 770.26

1,035. 23 770.26

1,035. 23 770.26

1,035. 23 770.26

1,035. 23 770.26

995.41

995.41

25,880.74

740.63

740.63

1,035. 23 770.26

995.41

740.63

1,035. 23 770.26

995.41

Evaporated Milk

1,035. 23 770.26

740.63

19,256.50

Vanilla Extract

135.57

135.57

135.57

135.57

135.57

135.57

130.35

130.35

135.57

130.35

135.57

130.35

3,389.14

Cocoa Powder

123.24

123.24

123.24

123.24

123.24

123.24

118.50

118.50

123.24

118.50

123.24

118.50

3,081.04

Rice Flour

369.72

369.72

369.72

369.72

369.72

369.72

355.50

355.50

369.72

355.50

369.72

355.50

9,243.12

Glutinous Rice Flour Coconut Milk

1,186. 20

1,186. 20

1,186. 20

1,186. 20

1,186. 20

1,186. 20

1,140. 58

1,140. 58

1,186. 20

1,140. 58

1,186. 20

1,140. 58

29,655.01

1,922. 57 61.62

1,922. 57 61.62

1,922. 57 61.62

1,922. 57 61.62

1,922. 57 61.62

1,848. 62 59.25

1,848. 62 59.25

1,922. 57 61.62

1,848. 62 59.25

1,922. 57 61.62

1,848. 62 59.25

48,064.22

Gelatin

1,922. 57 61.62

Egg

776.42

776.42

776.42

776.42

776.42

776.42

746.56

746.56

776.42

746.56

776.42

746.56

19,410.55

Pineapple Juice

184.86

184.86

184.86

184.86

184.86

184.86

177.75

177.75

184.86

177.75

184.86

177.75

4,621.56

Condensed Milk

1,170. 80 264.97

1,170. 80 264.97

1,170. 80 264.97

1,170. 80 264.97

1,170. 80 264.97

1,125. 76 254.78

1,125. 76 254.78

1,170. 80 264.97

1,125. 76 254.78

1,170. 80 264.97

1,125. 76 254.78

29,269.88

all-purpose flour

1,170. 80 264.97

baking powder

98.59

98.59

98.59

98.59

98.59

98.59

94.80

94.80

98.59

94.80

98.59

94.80

2,464.83

2018

114

1,540.52

6,624.24

ground lean pork

415.94

415.94

415.94

415.94

415.94

415.94

399.94

399.94

415.94

399.94

415.94

399.94

10,398.51

soy sauce

30.81

30.81

30.81

30.81

30.81

30.81

29.63

29.63

30.81

29.63

30.81

29.63

770.26

cornstarch

61.62

61.62

61.62

61.62

61.62

61.62

59.25

59.25

61.62

59.25

61.62

59.25

1,540.52

Purple Yam Powder Mango

123.24

123.24

123.24

123.24

123.24

123.24

118.50

118.50

123.24

118.50

123.24

118.50

3,081.04

308.10

308.10

308.10

308.10

308.10

308.10

296.25

296.25

308.10

296.25

308.10

296.25

7,702.60

Laurel

6.16

6.16

6.16

6.16

6.16

6.16

5.93

5.93

6.16

5.93

6.16

5.93

154.05

Pandan Leaves

1.01

1.01

1.01

1.01

1.01

1.01

0.97

0.97

1.01

0.97

1.01

0.97

25.34

Salt

0.61

0.61

0.61

0.61

0.61

0.61

0.58

0.58

0.61

0.58

0.61

0.58

15.20

Lemon

2.03

2.03

2.03

2.03

2.03

2.03

1.95

1.95

2.03

1.95

2.03

1.95

50.68

Butter

3.08

3.08

3.08

3.08

3.08

3.08

2.96

2.96

3.08

2.96

3.08

2.96

77.03

Hot Chocolate Mix Frozen Grated Cassava Banana Leaves

4.78

4.78

4.78

4.78

4.78

4.78

4.60

4.60

4.78

4.60

4.78

4.60

119.59

9.73

9.73

9.73

9.73

9.73

9.73

9.36

9.36

9.73

9.36

9.73

9.36

243.24

1.22

1.22

1.22

1.22

1.22

1.22

1.17

1.17

1.22

1.17

1.22

1.17

30.41

Ingredients

JAN

FEB

MAR

APR

MAY

JUNE

JULY

AUG

SEPT

OCT

NOV

DEC

TOTAL COST

Sugar

1,049. 21 780.66

1,049. 21 780.66

1,049. 21 780.66

1,049. 21 780.66

1,049. 21 780.66

1,008. 85 750.63

1,008. 85 750.63

1,049. 21 780.66

1,008. 85 750.63

1,049. 21 780.66

1,008. 85 750.63

26,230.13

Evaporated Milk

1,049. 21 780.66

Vanilla Extract

137.40

137.40

137.40

137.40

137.40

137.40

132.11

132.11

137.40

132.11

137.40

132.11

3,434.90

Cocoa Powder

124.91

124.91

124.91

124.91

124.91

124.91

120.10

120.10

124.91

120.10

124.91

120.10

3,122.63

Rice Flour

374.72

374.72

374.72

374.72

374.72

374.72

360.30

360.30

374.72

360.30

374.72

360.30

9,367.90

Glutinous Rice Flour Coconut Milk

1,202. 21

1,202. 21

1,202. 21

1,202. 21

1,202. 21

1,202. 21

1,155. 98

1,155. 98

1,202. 21

1,155. 98

1,202. 21

1,155. 98

30,055.35

1,948. 52 62.45

1,948. 52 62.45

1,948. 52 62.45

1,948. 52 62.45

1,948. 52 62.45

1,873. 58 60.05

1,873. 58 60.05

1,948. 52 62.45

1,873. 58 60.05

1,948. 52 62.45

1,873. 58 60.05

48,713.09

Gelatin

1,948. 52 62.45

Egg

786.90

786.90

786.90

786.90

786.90

786.90

756.64

756.64

786.90

756.64

786.90

756.64

19,672.59

Pineapple Juice

187.36

187.36

187.36

187.36

187.36

187.36

180.15

180.15

187.36

180.15

187.36

180.15

4,683.95

Condensed Milk

1,186. 60

1,186. 60

1,186. 60

1,186. 60

1,186. 60

1,186. 60

1,140. 96

1,140. 96

1,186. 60

1,140. 96

1,186. 60

1,140. 96

29,665.02

2019

115

19,516.46

1,561.32

all-purpose flour

268.55

268.55

268.55

268.55

268.55

268.55

258.22

258.22

268.55

258.22

268.55

258.22

6,713.66

baking powder

99.92

99.92

99.92

99.92

99.92

99.92

96.08

96.08

99.92

96.08

99.92

96.08

2,498.11

ground lean pork

421.56

421.56

421.56

421.56

421.56

421.56

405.34

405.34

421.56

405.34

421.56

405.34

10,538.89

soy sauce

31.23

31.23

31.23

31.23

31.23

31.23

30.03

30.03

31.23

30.03

31.23

30.03

780.66

cornstarch

62.45

62.45

62.45

62.45

62.45

62.45

60.05

60.05

62.45

60.05

62.45

60.05

1,561.32

Purple Yam Powder Mango

124.91

124.91

124.91

124.91

124.91

124.91

120.10

120.10

124.91

120.10

124.91

120.10

3,122.63

312.26

312.26

312.26

312.26

312.26

312.26

300.25

300.25

312.26

300.25

312.26

300.25

7,806.59

Laurel

6.25

6.25

6.25

6.25

6.25

6.25

6.01

6.01

6.25

6.01

6.25

6.01

156.13

Pandan Leaves

1.03

1.03

1.03

1.03

1.03

1.03

0.99

0.99

1.03

0.99

1.03

0.99

25.68

Salt

0.62

0.62

0.62

0.62

0.62

0.62

0.59

0.59

0.62

0.59

0.62

0.59

15.41

Lemon

2.05

2.05

2.05

2.05

2.05

2.05

1.98

1.98

2.05

1.98

2.05

1.98

51.36

Butter

3.12

3.12

3.12

3.12

3.12

3.12

3.00

3.00

3.12

3.00

3.12

3.00

78.07

Hot Chocolate Mix Frozen Grated Cassava Banana Leaves

4.85

4.85

4.85

4.85

4.85

4.85

4.66

4.66

4.85

4.66

4.85

4.66

121.21

9.86

9.86

9.86

9.86

9.86

9.86

9.48

9.48

9.86

9.48

9.86

9.48

246.52

1.23

1.23

1.23

1.23

1.23

1.23

1.19

1.19

1.23

1.19

1.23

1.19

30.82

Ingredients

JAN

FEB

MAR

APR

MAY

JUNE

JULY

AUG

SEPT

OCT

NOV

DEC

Sugar Evaporated Milk

1,063. 37 791.20

1,063. 37 791.20

1,063. 37 791.20

1,063. 37 791.20

1,063. 37 791.20

1,063. 37 791.20

1,022. 47 760.77

1,022. 47 760.77

1,063. 37 791.20

1,022. 47 760.77

1,063. 37 791.20

1,022. 47 760.77

TOTAL COST 26,584.23

Vanilla Extract

139.25

139.25

139.25

139.25

139.25

139.25

133.90

133.90

139.25

133.90

139.25

133.90

3,481.27

Cocoa Powder

126.59

126.59

126.59

126.59

126.59

126.59

121.72

121.72

126.59

121.72

126.59

121.72

3,164.79

Rice Flour

379.77

379.77

379.77

379.77

379.77

379.77

365.17

365.17

379.77

365.17

379.77

365.17

9,494.37

Glutinous Rice Flour Coconut Milk

1,218. 44

1,218. 44

1,218. 44

1,218. 44

1,218. 44

1,218. 44

1,171. 58

1,171. 58

1,218. 44

1,171. 58

1,218. 44

1,171. 58

30,461.10

1,974. 83 63.30

1,974. 83 63.30

1,974. 83 63.30

1,974. 83 63.30

1,974. 83 63.30

1,898. 87 60.86

1,898. 87 60.86

1,974. 83 63.30

1,898. 87 60.86

1,974. 83 63.30

1,898. 87 60.86

49,370.72

Gelatin

1,974. 83 63.30

Egg

797.53

797.53

797.53

797.53

797.53

797.53

766.85

766.85

797.53

766.85

797.53

766.85

19,938.17

2020

116

19,779.93

1,582.39

Pineapple Juice

189.89

189.89

189.89

189.89

189.89

189.89

182.58

182.58

189.89

182.58

189.89

182.58

4,747.18

Condensed Milk

1,202. 62 272.17

1,202. 62 272.17

1,202. 62 272.17

1,202. 62 272.17

1,202. 62 272.17

1,156. 37 261.70

1,156. 37 261.70

1,202. 62 272.17

1,156. 37 261.70

1,202. 62 272.17

1,156. 37 261.70

30,065.50

all-purpose flour

1,202. 62 272.17

baking powder

101.27

101.27

101.27

101.27

101.27

101.27

97.38

97.38

101.27

97.38

101.27

97.38

2,531.83

ground lean pork

427.25

427.25

427.25

427.25

427.25

427.25

410.81

410.81

427.25

410.81

427.25

410.81

10,681.16

soy sauce

31.65

31.65

31.65

31.65

31.65

31.65

30.43

30.43

31.65

30.43

31.65

30.43

791.20

Cornstarch

63.30

63.30

63.30

63.30

63.30

63.30

60.86

60.86

63.30

60.86

63.30

60.86

1,582.39

Purple Yam Powder Mango

126.59

126.59

126.59

126.59

126.59

126.59

121.72

121.72

126.59

121.72

126.59

121.72

3,164.79

316.48

316.48

316.48

316.48

316.48

316.48

304.31

304.31

316.48

304.31

316.48

304.31

7,911.97

Laurel

6.33

6.33

6.33

6.33

6.33

6.33

6.09

6.09

6.33

6.09

6.33

6.09

158.24

Pandan Leaves

1.04

1.04

1.04

1.04

1.04

1.04

1.00

1.00

1.04

1.00

1.04

1.00

26.03

Salt

0.62

0.62

0.62

0.62

0.62

0.62

0.60

0.60

0.62

0.60

0.62

0.60

15.62

Lemon

2.08

2.08

2.08

2.08

2.08

2.08

2.00

2.00

2.08

2.00

2.08

2.00

52.05

Butter

3.16

3.16

3.16

3.16

3.16

3.16

3.04

3.04

3.16

3.04

3.16

3.04

79.12

Hot Chocolate Mix Frozen Grated Cassava Banana Leaves

4.91

4.91

4.91

4.91

4.91

4.91

4.72

4.72

4.91

4.72

4.91

4.72

122.84

9.99

9.99

9.99

9.99

9.99

9.99

9.61

9.61

9.99

9.61

9.99

9.61

249.85

1.25

1.25

1.25

1.25

1.25

1.25

1.20

1.20

1.25

1.20

1.25

1.20

31.23

TOTAL COST 26,943.12

6,804.30

2021 Ingredients

JAN

FEB

MAR

APR

MAY

JUNE

JULY

AUG

SEPT

OCT

NOV

DEC

Sugar Evaporated Milk

1,077. 72 801.88

1,077. 72 801.88

1,077. 72 801.88

1,077. 72 801.88

1,077. 72 801.88

1,077. 72 801.88

1,036. 27 771.04

1,036. 27 771.04

1,077. 72 801.88

1,036. 27 771.04

1,077. 72 801.88

1,036. 27 771.04

Vanilla Extract

141.13

141.13

141.13

141.13

141.13

141.13

135.70

135.70

141.13

135.70

141.13

135.70

3,528.27

Cocoa Powder

128.30

128.30

128.30

128.30

128.30

128.30

123.37

123.37

128.30

123.37

128.30

123.37

3,207.51

Rice Flour

384.90

384.90

384.90

384.90

384.90

384.90

370.10

370.10

384.90

370.10

384.90

370.10

9,622.54

Glutinous Rice Flour Coconut Milk

1,234. 89

1,234. 89

1,234. 89

1,234. 89

1,234. 89

1,234. 89

1,187. 40

1,187. 40

1,234. 89

1,187. 40

1,234. 89

1,187. 40

30,872.32

2,001. 49

2,001. 49

2,001. 49

2,001. 49

2,001. 49

2,001. 49

1,924. 51

1,924. 51

2,001. 49

1,924. 51

2,001. 49

1,924. 51

50,037.22

117

20,046.96

Gelatin

64.15

64.15

64.15

64.15

64.15

64.15

61.68

61.68

64.15

61.68

64.15

61.68

1,603.76

Egg

808.29

808.29

808.29

808.29

808.29

808.29

777.21

777.21

808.29

777.21

808.29

777.21

20,207.34

Pineapple Juice

192.45

192.45

192.45

192.45

192.45

192.45

185.05

185.05

192.45

185.05

192.45

185.05

4,811.27

Condensed Milk

1,218. 86 275.85

1,218. 86 275.85

1,218. 86 275.85

1,218. 86 275.85

1,218. 86 275.85

1,171. 98 265.24

1,171. 98 265.24

1,218. 86 275.85

1,171. 98 265.24

1,218. 86 275.85

1,171. 98 265.24

30,471.39

all-purpose flour

1,218. 86 275.85

baking powder

102.64

102.64

102.64

102.64

102.64

102.64

98.69

98.69

102.64

98.69

102.64

98.69

2,566.01

ground lean pork

433.01

433.01

433.01

433.01

433.01

433.01

416.36

416.36

433.01

416.36

433.01

416.36

10,825.36

soy sauce

32.08

32.08

32.08

32.08

32.08

32.08

30.84

30.84

32.08

30.84

32.08

30.84

801.88

Cornstarch

64.15

64.15

64.15

64.15

64.15

64.15

61.68

61.68

64.15

61.68

64.15

61.68

1,603.76

Purple Yam Powder Mango

128.30

128.30

128.30

128.30

128.30

128.30

123.37

123.37

128.30

123.37

128.30

123.37

3,207.51

320.75

320.75

320.75

320.75

320.75

320.75

308.42

308.42

320.75

308.42

320.75

308.42

8,018.79

Laurel

6.42

6.42

6.42

6.42

6.42

6.42

6.17

6.17

6.42

6.17

6.42

6.17

160.38

Pandan Leaves

1.06

1.06

1.06

1.06

1.06

1.06

1.01

1.01

1.06

1.01

1.06

1.01

26.38

Salt

0.63

0.63

0.63

0.63

0.63

0.63

0.61

0.61

0.63

0.61

0.63

0.61

15.83

Lemon

2.11

2.11

2.11

2.11

2.11

2.11

2.03

2.03

2.11

2.03

2.11

2.03

52.76

Butter

3.21

3.21

3.21

3.21

3.21

3.21

3.08

3.08

3.21

3.08

3.21

3.08

80.19

Hot Chocolate Mix Frozen Grated Cassava Banana Leaves

4.98

4.98

4.98

4.98

4.98

4.98

4.79

4.79

4.98

4.79

4.98

4.79

124.50

10.13

10.13

10.13

10.13

10.13

10.13

9.74

9.74

10.13

9.74

10.13

9.74

253.22

1.27

1.27

1.27

1.27

1.27

1.27

1.22

1.22

1.27

1.22

1.27

1.22

31.65

6,896.16

ANNUAL BUSINESS INPUT INGREDIENTS

Sugar Evaporated Milk

UNI T

1kg 30 0m

2017

COST/ UNIT 56 25

TOTAL UNIT 456.0 760.0

2018

COST/ UNIT 56.76 25.34

2019

TOTAL UNIT 462.2 770.3

118

COST/ UNIT 57.52 25.68

TOTAL UNIT 468.4 780.7

2020

COST/ UNIT 58.30 26.03

TOTAL UNIT 474.7 791.2

2021

COST/ UNIT 59.09 26.38

TOTAL UNIT 481 802

Vanilla Extract Cocoa Powder Rice Flour Glutinous Rice Flour Coconut Milk Gelatin Egg Pineapple Juice Condensed Milk all-purpose flour baking powder ground lean pork soy sauce Cornstarch Purple Yam Powder Mango Laurel

l 35 0m l 10 0g 50 0g 1kg

22

152.0

22.30

154.1

22.60

156.1

22.90

158.2

23.21

160

20

152.0

20.27

154.1

20.54

156.1

20.82

158.2

21.10

160

30

304.0

30.41

308.1

30.82

312.3

31.23

316.5

31.65

321

55

532.0

55.74

539.2

56.50

546.5

57.26

553.8

58.03

561

1pc

24

24.32

2,029. 7 156.1

24.99

2,057. 1 158.2

25.32

2,085

10

2,002. 7 154.1

24.65

1p ack 1pc

1,976. 0 152.0

10.55

160

4.2

4.26

4,811

71.90

72.87

4,747. 2 67.8

4.43

70.95

4,684. 0 66.9

4.37

70

4,621. 6 66.0

4.31

1L

4,560. 0 65.1

73.86

69

38 0g 50 0g 50g

38

760.0

38.51

770.3

39.03

780.7

39.56

791.2

40.09

802

43

152.0

43.58

154.1

44.17

156.1

44.77

158.2

45.37

160

8.5

286.1

8.61

290.0

8.73

293.9

8.85

297.9

8.97

302

1kg

185

55.5

187.50

56.2

190.03

57.0

192.59

57.7

195.19

59

20 0m l 10 0g 1kg

5

152.0

5.07

154.1

5.14

156.1

5.21

158.2

5.28

160

10

152.0

10.14

154.1

10.27

156.1

10.41

158.2

10.55

160

50

60.8

50.68

61.6

51.36

62.5

52.05

63.3

52.76

64

50 1

152.0 304.0

50.68 1.01

154.1 308.1

51.36 1.03

156.1 312.3

52.05 1.04

158.2 316.5

52.76 1.06

160 321

1kg 1pc

10.14

119

10.27

10.41

Pandan Leaves Salt Lemon Butter Hot Chocolate Mix Frozen Grated Cassava Banana Leaves

1pc

1

50.0

1.01

50.7

1.03

51.4

1.04

52.1

1.06

53

1kg 1m l 25 0g 10 0g

15 1

30.0 100.0

15.20 1.01

30.4 101.4

15.41 1.03

30.8 102.7

15.62 1.04

31.2 104.1

15.83 1.06

32 106

24

3.2

24.32

3.2

24.65

3.3

24.99

3.3

25.32

3

10

11.8

10.14

12.0

10.27

12.1

10.41

12.3

10.55

12

1kg

12

20.0

12.16

20.3

12.33

20.5

12.49

20.8

12.66

21

1pc

1

60.0

1.01

60.8

1.03

61.6

1.04

62.5

1.06

63

ANNUAL MATERIAL COST Ingredients Sugar Evaporated Milk Vanilla Extract Cocoa Powder Rice Flour Glutinous Rice Flour Coconut Milk Gelatin Egg Pineapple Juice

COST /UNIT 56/kg 25/300ml 22/350ml 20/100g 30/500g 55/kg 24/piece 10/pack 4.20/pc 70/L

2017 25,536.00 19,000.00 3,344.00 3,040.00 9,120.00 29,260.00 47,424.00 1,520.00 19,152.00 4,560.00

120

2018 25,880.74 19,256.50 3,389.14 3,081.04 9,243.12 29,655.01 48,064.22 1,540.52 19,410.55 4,621.56

2019 26,230.13 19,516.46 3,434.90 3,122.63 9,367.90 30,055.35 48,713.09 1,561.32 19,672.59 4,683.95

2020 26,584.23 19,779.93 3,481.27 3,164.79 9,494.37 30,461.10 49,370.72 1,582.39 19,938.17 4,747.18

2021 26,943.12 20,046.96 3,528.27 3,207.51 9,622.54 30,872.32 50,037.22 1,603.76 20,207.34 4,811.27

Condensed Milk all-purpose flour baking powder ground lean pork soy sauce Cornstarch Purple Yam Powder Mango Laurel Pandan Leaves Salt Lemon Butter Hot Chocolate Mix Frozen Grated Cassava Banana Leaves RAW MATERIALS USED

38/380g 43/500g 8.50/50g 185/kg 5/200ml 10/100g 50/kg 50/kg 1/piece 1/piece 15/kg 1/ml 24/250g 10/100g 12/kg 1/piece

28,880.00 6,536.00 2,432.00 10,260.00 760.00 1,520.00 3,040.00 7,600.00 152.00 25.00 15.00 50.00 76.00 118.00 240.00 30.00

29,269.88 6,624.24 2,464.83 10,398.51 770.26 1,540.52 3,081.04 7,702.60 154.05 25.34 15.20 50.68 77.03 119.59 243.24 30.41

29,665.02 6,713.66 2,498.11 10,538.89 780.66 1,561.32 3,122.63 7,806.59 156.13 25.68 15.41 51.36 78.07 121.21 246.52 30.82

30,065.50 6,804.30 2,531.83 10,681.16 791.20 1,582.39 3,164.79 7,911.97 158.24 26.03 15.62 52.05 79.12 122.84 249.85 31.23

30,471.39 6,896.16 2,566.01 10,825.36 801.88 1,603.76 3,207.51 8,018.79 160.38 26.38 15.83 52.76 80.19 124.50 253.22 31.65

223,136.00

226,148.34

229,201.34

232,295.56

235,431.55

121

CHAPTER IV: SALES AND COST PLAN INGREDIENTS YIELD: 5 Glutinous Rice Purple Yam Powder Coconut Milk Condensed Milk

Total Cost Per Unit Mark Up (%) Price VAT

QUANTITY COST/UNIT UBE BIKO 300g 150g 1 piece 115g

55/kg 50/kg 24/piece 38/380g

COST

16.50 7.50 24.00 11.50 59.50/5

150%

11.90 5.96

12%

17.86 2.14

Selling Price

20.00 BIKO PANDAN

YIELD: 9 Glutinous Rice Coconut Milk Pinch Of Salt Pandan Leaves Sugar Flour Corn Starch Eggs

Total Cost Per Unit Mark Up (%) Price VAT

150g 2 Piece 5g 4 Pieces 150g 40g 4g 4 pieces

55/kg 24/piece 5/kg 0.50/piece 56/kg

8.25 48.00 0.05 2.00 8.40 3.44 0.40 16.80 87.34/9

182%

9.70 8.15

12%

17.86 2.14

Selling Price

20.00

122

BIKO CHAMPORADO YIELD: 15 Glutinous Rice Coconut Milk Sugar Cocoa Powder Condensed Milk

Total Cost Per Unit Mark Up (%) Price VAT

600g 2 pieces 300g 22.14g 380g

55/kg 24/piece 56/kg 20/100g 38/380g

33.00 48.00 16.80 4.43 38.00 140.23/15

191%

9.35 8.51

12%

17.86 2.14

Selling Price

20.00 SUMAN MORON

CHOCOLATE MIXTURE Rice Flour Glutinous Rice Flour Cocoa Powder Vanilla Coconut Milk Brown Sugar Evaporated Milk

Total Cost Per Unit Mark Up (%) Price VAT

474g 185g 29.52g 5ml 2 piece 300g 120ml

60/kg 55/kg 20/100g 22/350ml 24/piece 56/kg 25/300ml

197%

9.06 8.79

12%

17.86 2.14

Selling Price

Gelatin Eggs Evaporated Milk Pineapple Juice

14.22 5.09 5.90 0.31 24.00 8.40 7.90 117.84/13

20.00 LECHETIN 1pack 4pieces 300ml 120ml

123

10/pack 4.20/piece 25/300ml 70/L

10.00 16.80 25.00 6.90

Sugar Vanilla Extract Brown Sugar

115g 40ml 20g

56/kg 22/350ml 56/kg

6.44 0.08 1.40 66.62/7

Total Cost Per Unit Mark Up (%) Price VAT

188%

9.52 8.34

12%

17.86 2.14

Selling Price

Cocoa Powder Sugar Evaporated Milk Condensed Milk

20.00 CHOCO CASSAVA CAKE 40g 10/100g 40g 56/kg 300ml 25/300ml 300g 38/380g

Total Cost Per Unit Mark Up (%) Price VAT

6.00 2.80 29.75 28.50 57.05/5

196%

11.41 10.91

12%

22.32 2.68

Selling Price

25.00 LECHE SUMAN

LECHE FLAN Sugar Egg Yolk Condensed Milk Evaporated Milk Glutinous Rice Condensed Milk Eggs

150g 6pieces 380g 300ml 300g 480g 4pieces

Total Cost Per Unit

56/kg 4.20/piece 38/380g 25/300ml 55/kg 38/380g 4.20/piece

8.40 25.20 38.00 25.00 16.50 48.00 16.80 177.90/15 11.86

124

Mark Up (%) Price VAT

188%

10.46

12%

22.32 2.68

Selling Price

Cake Flour Sugar Eggs Baking Powder Evaporated Milk Condensed Milk

Total Cost Per Unit Mark Up (%) Price VAT

25.00 PUTO FLAN 300g 55/kg 150g 56/kg 4pieces 4.20/piece 20g 10/100g 50ml 25/300ml 380g 38/380g

198%

11.27 11.05

12%

22.32 2.68

Selling Price

All-Purpose Flour Sugar Baking Powder Ground Lean Pork Soy Sauce Sugar Cornstarch

25.80 8.40 8.40 3.40 6.25 38.00 98.65/35

25.00 PUTO PAO 500g 43/500g 250g 56/kg 50g 8.50/100g 500g 185/kg 112ml 5/200ml 125g 56/g 2g 10/100g

43.00 14.00 8.50 92.50 2.80 7.00 0.20 168.00/60

Total Cost Per Unit Mark Up (%)

199%

11.20 11.12

Price VAT

12%

22.32 2.68

Selling Price

25.00

125

Cake Flour Sugar Egg Baking Powder Evaporated Milk Rice Flour All Purpose Flour White Sugar

Total Cost Per Unit Mark Up (%) Price VAT

PUTCHINTA 300g 55/kg 115g 56/kg 4pieces 4.20/piece 20g 8.50/100g 50ml 25/300ml 75g 55/kg 75g 43/500g 115g 56/kg

192%

11.66 10.67

12%

22.32 2.68

Selling Price

Sugar Coconut Milk

Total Cost Per Unit Mark Up (%) Price VAT

25.00 BIBINGKANG PINIPIG 254g 56/kg 3pieces 24/piece

14.22 72.00 101.22/9

198%

11.25 11.07

12%

22.32 2.68

Selling Price

Glutinous Rice Coconut Milk Sugar Mangoes

20.64 6.44 16.80 3.40 6.25 4.80 5.16 6.44 69.93/30

25.00 SWEET SUSHI 136g 55/kg 1piece 24/piece 70g 56/kg 2 pieces 16.67/piece

Total Cost Per Unit

7.48 24.00 2.80 33.34 67.62/18 11.27

126

Mark Up (%) Price VAT

198%

11.05

12%

22.32 2.68

Selling Price

Glutinous Rice Coconut Milk Ripe Mango Sugar

Total Cost Per Unit Mark Up (%) Price VAT

25.00 SUMANG MANGGA 600g 55/kg 1 piece 24/piece 3pieces 15/piece 150g 56/kg

182%

12.27 10.05

12%

22.32 2.68

Selling Price

Corn Starch Purple Yam Powder Evaporated Milk Coconut Milk Sugar

Total Cost Per Unit Mark Up (%) Price VAT

25.00 MAJA DE UBE 65g 10/100g 115g 1/pack 300ml 25/300ml 1piece 24/piece 150g 56/kg

6.50 5.00 25.00 24.00 8.40 68.90/6

194%

11.48 10.84

12%

22.32 2.68

Selling Price

Glutinous rice White sugar

33.00 24.00 45.00 8.40 110.40/9

25.00 SUMAN SA PANDAN 600g 55/kg 375g 56/kg

127

33.00 21.00

Pandan extract

Total Cost Per Unit Mark Up (%) Price VAT

5ml

22/350ml

198%

9.00 8.86

12%

17.86 2.14

Selling Price

20.00

PALITAW DE YEMA Glutinous Rice Flour 400g 55/kg White Sugar 75g 56/kg Condensed Milk 380g 38/380g Egg 3pieces 4.20/piece

Total Cost Per Unit Mark Up (%) Price VAT

0.02 54.00/12

16.50 4.20 38.00 12.60 71.30/24

200%

8.91 8.94

12%

17.86 2.14

Selling Price

20.00

128

CHAPTER V: STATEMENT OF FINANCIAL POSITION Financial Study The financial aspect of this study aims to know the analysis of the qualitative feasibility of the study. The importance of this study is to represent the qualitative analysis done in the marketing strategy. The major parts of financial study are: 1. Statement of Assumption 2. Projected Financial Statement 3. Details of various amount contained in the projected financial statement 4. Analysis of Financial Projection

Objective of the Study: 1. To examine overall performance of the business 2. To analyze the profitability and solvency of the firm 3. To suggest means and ways to improve present condition of the business Major Assumption: 1. Capital Investment Php 275,000 2. Profit will be distributed 20% in all partner

129

3. All cash transaction will be on cash basis only. 4. Inflation rate is 1.35% based on the July inflation rate issued by Bangko Sentral ng Pilipinas website. 5. Cost of Raw Materials increased annually depending on the inflation rate used. 6. Rent is constant due to a 5 year contract. 7. Utilities expense is inclusive in rent expense. 8. One month advance on rent as prepaid rent and one month deposit. 9. The salaries of employees will increase by 1% every two years. 10.

13th month pay will be given on the 3rd week of December.

11.

Withdrawals of each partner must not exceed to Php 10,000

yearly. 12.

Ending Inventory will be assumed to be 2% of Cost of Goods

Available every year. 13.

Sales is net of VAT

14.

Cost of Goods Sold includes raw materials

15.

Salaries expense is the salary of the cook, service crew and

bookkeeper 16.

Employees’ benefits expense includes SSS, Philhealth, Pag-

IBIG contributions of employer shares and 13th month pay. 17.

Wastages is 2% of raw materials purchased

18.

Income Tax is 30% of Net Income

130

FIKAKANIN Statement of Revenue and Expense For the Year Ended December 31, 2017 to December 31, 2021 2017 Sales Less: Output Tax Net Sales Beginning Inventory

2018

2019

2020

2021

1,240,855.00 1,350,340.00 1,465,659.00 1,586,969.00 1,714,418.00 148,902.60

162,040.80

175,879.08

190,436.28

205,730.16

1,091,952.40 1,188,299.00 1,289,779.92 1,396,532.72 1,508,687.84 -

4,373.47

4,519.98

4,582.75

4,644.65

223,136.00

226,148.34

229,201.34

232,295.56

235,431.55

4,462.72

4,522.97

4,584.03

4,645.91

4,708.63

Cost of Goods Available

218,673.28

225,998.84

229,137.29

232,232.39

235,367.57

Less: Ending Inventory

4,373.47

4,519.98

4,582.75

4,644.65

4,707.35

214,299.81

221,478.86

224,554.54

227,587.75

230,660.22

26,776.32

27,137.80

27,504.16

27,875.47

28,251.79

Total Cost of Goods Sold

187,523.49

194,341.06

197,050.38

199,712.28

202,408.43

Gross Profit

904,428.91

993,958.14

Cost of Materials Less: Wastages

Cost of Goods Sold Less: Input Tax

131

1,092,729.54 1,196,820.44 1,306,279.41

Less: Operating Expenses Salaries Expense

262,416.00

262,416.00

264,884.16

264,884.16

267,121.68

Professional Fees

24,000.00

24,000.00

24,000.00

24,000.00

24,000.00

SSS Contribution

22,984.80

22,984.80

22,984.80

22,984.80

22,984.80

PhilHealth Contribution

3,600.00

3,600.00

3,600.00

3,600.00

3,900.00

Pag-IBIG Contribution

2,400.00

2,400.00

2,400.00

2,400.00

2,400.00

25,552.00

25,552.00

25,807.52

25,807.52

26,065.60

Advertising Expense

1,500.00

-

-

-

-

Organizational Cost

17,395.00

13,800.00

13,800.00

13,800.00

13,800

513.00

519.93

526.95

534.06

541.27

181,680.00

181,680.00

181,680.00

181,680.00

181,680.00

5,000.00

5,000.00

5,000.00

5,000.00

5,000.00

777.75

788.25

798.89

809.68

820.61

Kitchen Supplies

3,593.75

3,642.27

3,691.44

3,741.27

3,791.78

Maintenance Expense

1,811.00

1,835.45

1,860.23

1,885.34

1,910.79

Uniform Allowance

3,200.00

3,200.00

3,200.00

3,200.00

3,200.00

Depreciation Expense

2,143.50

2,143.50

2,143.50

2,143.50

2,143.50

13th Month Pay

Office Supplies Expense Rent Expense (Inclusive of Utilities Expense) Transportation Expense Store Supplies

132

Total Operating Expense

558,566.80

553,562.20

556,377.49

556,470.33

559,360.03

Income Before Tax

345,862.11

440,395.94

536,352.05

640,350.11

746,919.38

Income Tax

103,758.63

132,118.78

160,905.62

192,105.03

224,075.81

Net Profit

242,103.48

308,277.16

375,446.43

448,245.08

522,843.57

FIKAKANIN Statement of Financial Position For the Year Ended December 31, 2017 to December 31, 2021 2017 2018 2019 2020 Assets

2021

Current Assets: Cash on Hand Cash on bank Inventory Office Supplies Kitchen Supplies Store Supplies Maintenance Supplies Prepaid Rent Total Current Assets

100,000 100,000 357,595.42 625,697.01 4,373.47 4,519.98 51.3 56.43 359.38 395.31 77.78 85.55 181.1 199.21

100,000 961,597.90 4,582.75 56.94 398.91 86.33 201.02

100,000 100,000 1,370,967.81 1,855,190.65 4,644.65 4,707.35 56.99 57 399.27 399.3 86.41 86.42 201.2 201.22

30,228.00 30,228.00 30,228.00 30,228.00 30,228.00 492,866.45 761,181.49 1,097,151.85 1,506,584.33 1,990,869.94

133

Non-current Assets Machineries and Equipment Furniture and Fixtures Total Less: Accumulated Depreciation Net noncurrent asset Total Assets LIABILITIES AND PARTNER’S EQUITY Current Liabilities SSS Payable (ER&EE) Philhealth Payable Pag-IBIG Payable Withholding TaxSalaries Payable Withholding TaxRent Payable Income Tax Payable VAT Payable

20,997.25

20,997.25

20,997.25

20,997.25

20,997.25

2,819.25

2,819.25

2,819.25

2,819.25

2,819.25

23,816.50 2,143.50

23,816.50 4,236.00

23,816.50 9,375.90

23,816.50 11,519.40

23,816.50 13,662.89

21,673.00

19,529.50

17,386.00

15,242.50

13,099.00

514,539.45 780,761.99 1,111,592.45 1,518,881.43 2,001,023.55

2,860.00

2,860.00

2,860.00

2,860.00

2,860.00

600 400 2,239.40

600 400 2,239.40

600 400 2,289.24

600 400 2,289.24

600 400 2,335.86

757

757

757

757

757

25,939.66 14,639.91

32,760.07 15,764.88

39,956.78 16,948.60

47,756.63 18,192.65

55,749.33 19,498.50

134

Total Liabilities Partner’s Equity Contributed Capital Add: Net Income Less: Withdrawals Total Capital Total Liabilities and Partner’s Equity

47,435.97

55,381.35

60,765.38

79,107.83

275,000.00 467,103.48

725,380.64

242,103.48 308,277.16

375,446.43

448,245.08

522,843.57

50,000.00

50,000.00

50,000.00

50,000.00

50,000.00

1,050,827.07 1,449,072.15

467,103.48 725,380.64 1,050,827.07 1,449,072.15 1,921,915.72 514,539.45 780,761.99 1,111,592.45 1,518,881.43 2,001,023.55

Fikakanin Statement of Partner’s Equity 2017-2021 2017 2018 2019 Aquino, Capital (20%) Beginning Balance Add: Share on Profit Less: Withdrawals Ending Balance

69,809.28

2020

2021

55,000.00 114,172.42 192,251.61 289,522.02 407,592.04 69,172.42 88,079.19 107,270.41 128,070.02 149,383.88 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 114,172.42 192,251.61 289,522.02 407,592.04 546,975.92

135

Arcenal, Capital (20%) Beginning Balance Add: Share on Profit Less: Withdrawals Ending Balance

55,000.00 114,172.42 192,251.61 289,522.02 407,592.04 69,172.42 88,079.19 107,270.41 128,070.02 149,383.88 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 114,172.42 192,251.61 289,522.02 407,592.04 546,975.92

Granado, Capital (20%) Beginning Balance 55,000.00 114,172.42 192,251.61 289,522.02 407,592.04 Add: Share on Profit 69,172.42 88,079.19 107,270.41 128,070.02 149,383.88 Less: Withdrawals 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 Ending Capital 114,172.42 192,251.61 289,522.02 407,592.04 546,975.92 Laca, Capital (20%) Beginning Balance Add: Share on Profit Less: Withdrawals Ending Balance

55,000.00 114,172.42 192,251.61 289,522.02 407,592.04 69,172.42 88,079.19 107,270.41 128,070.02 149,383.88 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 114,172.42 192,251.61 289,522.02 407,592.04 546,975.92

Oczon, Capital (20%) Beginning Balance Add: Share on Profit Less: Withdrawals Ending Balance

55,000.00 114,172.42 192,251.61 289,522.02 407,592.04 69,172.42 88,079.19 107,270.41 128,070.02 149,383.88 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 114,172.42 192,251.61 289,522.02 407,592.04 546,975.92

136

CHAPTER VI: CASH FLOW PLAN Fikakanin Statement of Cash Flows For the Year Ended December 31, 2017 to December 31, 2021 2017 2018 2019 2020 CASH FLOWS FROM OPERATING ACTIVITIES Net Income for the period 242,103.48 308,277.16 375,446.43 448,245.08 Add: Depreciation Adjusted Net Income Changes in operating assets Inventory (raw material) Office Supplies Kitchen Supplies Store Supplies Maintenance Supplies Payment for Prepaid Rent (Inclusive of Utilities Payable) Payable to SSS (ER&EE) Payable to Philhealth Payable to Pag-IBIG Withholding Tax-Salaries Payable

2,143.50

2,143.50

244,246.98 310,420.66

2021 522,843.57

2,143.50

2,143.50

2,143.50

377,589.93

450,388.58

524,987.07

(4,373.47) (51.30) (359.38) (77.78) (181.10) (30,228.00)

(146.51) (56.13) (35.93) (7.77) (18.11) -

(62.77) (0.51) (3.60) (0.78) (1.81) -

(61.90) (0.05) (0.36) (0.08) (0.18) -

(62.70) (0.01) (0.03) (0.02) (0.02) -

2,860.00 600.00 400.00 2,239.40

-

(49.84)

-

(46.62)

137

Wihholding Tax- Rent Payable Income Tax Payable VAT Payable Net Cash used from operating activities CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of property and equipment Net Cash used from Investing activities CASH FLOWS FROM FINANCING ACTIVITIES Initial Cash Investment Withdrawals Net Cash used from financing activities Cash Beginning Cash Ending

757 25,939.66 6,820.41 14,639.91 1,124.97 256,411.92 318,101.59

7,196.71 1,183.72 385,900.89

7,799.85 1,244.05 459,369.91

7992.70 1,305.85 534,222.84

-

-

-

232,595.42 318,101.59

385,900.89

459,369.91

534,222.84

275,000.00 (50,000) (50,000) 457,595.42 268,101.59

(50,000) 335,900.89

(50,000) 409,369.91

(50,000) 484,222.84

(23,816.50)

-

457,595.42 725,697.01 1,061,597.90 1,470,967.81 457,595.42 725,697.01 1,061,597.90 1,470,967.81 1,955,190.65

138

CHAPTER VII: FINANCIAL ANALYSIS A. TEST OF LIQUIDITY Liquidity is defined as the ability of a company to meet its financial obligations as they come due. The liquidity ratio, then, is a computation that is used to measure a company's ability to pay its short-term debts.

I. Current Ratio This ratio measures the ability of a business to pay its current debts as they come due. This ratio is a comparison of current liabilities.

YEAR 2017 2018 2019 2020 2021

CURRENT RATIO CURRENT ASSETS CURRENT LIABILITIES 442,866.45 47,435.97 711,181.49 55,381.35 1,047,151.85 60,765.38 1,456,584.33 69,809.28 1,940,869.94 79,107.83

RATIO 9.34% 12.84% 17.23% 20.87% 24.53%

ANALYSIS: The table shows that the company can be able to pay its current liabilities because the current assets exceed its current liabilities.

139

II. Quick Ratio Quick Ratio is a measure of how well a company can meet its short-term financial liabilities. It is also known as Acid Test Ratio.

YEAR 2017 2018 2019 2020 2021

QUICK RATIO QUICK ASSETS CURRENT LIABILITIES 457,595.42 47,435.97 725,697.01 55,381.35 1,061,597.90 60,765.38 1,470,967.81 69,809.28 1,955,190.65 79,107.83

RATIO 9.65% 13.10% 17.47% 21.07% 24.72%

ANALYSIS: The table shows the quick ratio. The figures indicate that Fikakanin has enough readily available funds that can pay-off current liabilities.

B. TEST OF STABILITY Stability is an ability of a company to stay in the business in the long run. The ratios measure the risk faced by a business from its debt burden. I. Debt/Equity Ratio Debt/Equity Ratio is a debt ratio used to measure a company's financial leverage, calculated by dividing a company's

140

total liabilities by its stockholders' equity. The D/E ratio indicates how much debt a company is using to finance its assets relative to the amount of value represented in shareholders' equity.

YEAR 2017 2018 2019 2020 2021

EQUITY RATIO OWNER’S EQUITY TOTAL ASSETS 417,103.48 47,435.97 675,380.64 55,381.35 1,000,827.07 60,765.38 1,399,072.15 69,809.28 1,871,915.72 79,107.83

RATIO 8.79% 12.20% 16.47% 20.04% 23.66%

ANALYSIS: The table shows that Fikakanin can finance its debt for the next five years because it has enough Partner’s equity.

C. TEST OF PROFITABILITY Profitability Ratio is a measure of profitability, which is a way to measure a company's performance. Profitability is simply the capacity to make a profit, and a profit is what is left over from income earned after you have deducted all costs and expenses related to earning the income.

I. Return on Equity

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ROE measures the return on the money the investors have put into the company. This is the ratio that potential investors look at when deciding whether to invest or not in the company.

YEAR 2017 2018 2019 2020 2021

RETURN ON EQUITY NET INCOME OWNER’S EQUITY 242,103.48 457,103.48 308,277.16 725,380.64 375,446.43 1,050,827.07 448,245.08 1,449,072.15 522,843.57 1,921,915.72

RATIO 52.96% 42.50% 35.73% 30.93% 27.20%

ANALYSIS: The figure shown in the table indicates that the Fikakanin has the capacity to bring back the cost of capital. The figures also indicates that the investments contributed by the partners are profitable.

II. Return on Asset This ratio is used to calculate a company’s operational proficiency. This shows how much the company is profiting from its sales. It measures the efficiency with which the company is managing its investment in assets and using them to generate profit.

142

YEAR 2017 2018 2019 2020 2021

RETURN ON ASSET NET INCOME SALES 242,103.48 514,539.45 308,277.16 780,761.99 375,446.43 1,111,592.45 448,245.08 1,518,881.43 522,843.57 2,001,023.55

RATIO 47.05% 39.48% 33.78% 29.51% 26.13%

ANALYSIS: The table above shows that the Return on Assets of the business which indicates that Fikakanin had used its assets efficiently to generate income.

III. Return on Sales A ratio used to evaluate a company’s operational efficiency. ROS is also known as a firm’s “operating profit margin”.

YEAR 2017 2018 2019 2020 2021

RETURN ON SALES NET INCOME SALES 242,103.48 1,240,855.00 308,277.16 1,350,340.00 375,446.43 1,465,659.00 448,245.08 1,586,969.00 522,843.57 1,714,418.00

RATIO 19.51% 22.83% 25.62% 28.25% 30.50%

ANALYSIS: The return on sales ratio shows that the business is growing profitable. The net income of Fikakanin is profitable based on the

143

sales of the business from the years 2017-2021 because it is constantly increasing. IV. Return on Investment This ratio indicates the percentage of investment that is expected to return in one year.

YEAR 2017 2018 2019 2020 2021

RETURN ON INVESTMENT NET INCOME INVESTED CAPITAL 242,103.48 275,000.00 308,277.16 275,000.00 375,446.43 275,000.00 448,245.08 275,000.00 522,843.57 275,000.00

RATIO 88.04% 112.10% 136.53% 163% 190.12%

ANALYSIS: The table above shows the return in investment in every peso that is invested.

INVENTORY TURNOVER Inventory turnover is a measure of the number of times inventory is sold or used in a time period such as a year.

YEAR 2017 2018 2019

INVENTORY TURNOVER COST OF GOODS INVENTORY SOLD 187,523.49 4,373.47 194,341.06 4,519.98 197,050.38 4,582.75

144

RATIO 42.88% 43% 43%

2020 2021

199,712.28 202,408.42

4,644.65 4,707.35

43% 43%

ANALYSIS: The table shows that the business has efficiency in turning its inventory into sales. It tells that the business is selling well during the period and over-investment inventory. NUMBER OF DAY’S SUPPPLY IN INVENTORY The number of Day’s Supply in Inventory indicates the number of days required to sell or consume average inventory.

YEAR 2017 2018 2019 2020 2021

NUMBER OF DAY’S SUPPLY IN INVENTORY DAYS INVENTORY RATIO TURNOVER 360 42.88 8.40 360 43 8.37 360 43 8.37 360 43 8.37 360 43 8.37

ANALYSIS: The table tells that it takes 8 days to sell and replace its inventories.

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CHAPTER VIII: CONCLUSION AND RECOMMENDATION After conducting a study about the proposed business, the researchers concluded that establishing Fikakanin in Muralla St., Intramuros, Manila which have many target markets such as students, residents, employees and passersby/tourists. A kakanin store that will give variety of new choices for the already know kakanin of the Filipinos. Based on the different studies that the partners conducted, particularly in the Market Study which derived from the data that we gathered from conducting a survey around the area and the Financial Analysis. The feasibility study is achieved through detailed and cautious evaluation of the target market and the capability of the business and the partners. It is important to conduct a study about the proposed business before putting up the business to ensure the probability of the business to success. We therefore conclude that the Fikakanin is feasible and will gain profit that will satisfy the market.

Conducting a feasibility study is such a hard work that requires ample of time, cooperation and unity of the group in order to accomplish this study.

146

SWOT ANALYSIS 1. PRODUCTION OPERATIONS ASPECT Product/Service

Process

Capacity

Inventory

Workforce

Quality

STRENGTHS WEAKNESSES  Fikakanin will  Fikakanin isn’t satisfy the yet popular to demand of the the customers. customers.  Combination of already known.  The product can be consume in any season.  Fikakanin ensures quality products and services that requires good manpower to prepare it.  The business has sufficient for market demand.  The business  Spoilages and has enough Wastages may inventories to occur. avoid disruption in production.  Employees are qualified and strictly hired to assure quality services to our dearest customers.  Fikakanin uses  Competitors quality also offer the ingredients that same quality will ensure the assurance to product’s taste their products. deserve every cent of the

147

customers. 2. MARKETING ASPECT Customer Analysis

Buying Supplies

Pricing

Distribution

STRENGTHS WEAKNESSES  Majority of the customers are students because the location of the business is in front of many colleges.  Intramuros attracts extra customers like tourists because it was known as a historical place.  Ingredients and  Shortage of materials for the supplies may production can occur if there’s be supplied a huge demand from the for the suppliers. product.  Surplus and wastages may occur if there’s low demand for the product.  The cost of our  Changes in the products are product prices studied and are subjected clearly to study and breakdown to be approvals since determined. it has low range prices.  The business assures that it will meet the demand of customers, considering of producing more

148

Marketing Research



when the demand rises due to seasonal pick. Market research is done regularly to meet the trend in kakanin. Addition of flavors, snacks are going to apply base on the research.



There will be changes in the aspect of product and it would take time to be implied.

3. FINANCE/ACCOUNTING ASPECT Capital Budgeting

Financial Operations

STRENGTHS WEAKNESSES  The  The contributions contribution of the partners that came are used for directly came funding the from the capital of the partners will be business. used for starting the  The partners operation. prepare the business’ annual budget and monitors it monthly.  The partners  The business are the one will needed an who will check accountant to the daily prepare its transactions financial that the statements. bookkeeper has made.  Accepts payment in cash basis only.

149



Financial Records









Funds Sourcing

There will going to have a “Pay as you order” policy. The financial records are treated confidential. It will be secured and recorded with accuracy. The bookkeeper is in-charge of securing the financial records. There will be daily, weekly and monthly reports in financial aspect. The fund that comes from the partners will be used to generate capital.



The business will spend for the costs of computerized system of financial operation.

4. MANAGEMENT ASPECT Planning

Organizing

Motivating

STRENGTHS WEAKNESSES  Making business  Planning is not plans with suitable during partners. emergency or crisis.  Formulating business plans.  Responsibilities  Employees do are equally multitasking. divided according to its position.  The partners will  Direct contact of motivate its Partners/Manag employees and ers and staffs. employees.

150



Staffing

 

Teamwork will be implied and will be practice to maintain competence of the business. Job description is determined. Hiring enough number of staffs to operate the business.

151

SCHEDULES

152

Kakanin Ube Biko Biko Pandan Biko Champorado Suman Moron Lechetin Choco Cassava Cake Leche Suman Puto Flan Puto-pao Putchinta Bibingkang Pinipig Sweet Sushi Palitaw de Yema Sumang Pandan Maja de Ube Sumang Mangga TOTAL Beverages Hot Choco Coffee Tea TOTAL TOTAL

SCHEDULE 1: GROSS SALES 2017 Selling Number of Units Sold Price Annually ₱20.00 3,633 ₱20.00 4,391 ₱20.00 3,181

Sales VAT Inclusive ₱72,660.00 ₱87,820.00 ₱63,620.00

₱20.00 ₱20.00 ₱25.00

2,121 1,363 5,302

₱42,420.00 ₱27,260.00 ₱132,550.00

₱25.00 ₱25.00 ₱25.00 ₱25.00 ₱25.00

3,484 2,726 2,270 1,968 4,391

₱87,100.00 ₱68,150.00 ₱56,750.00 ₱49,200.00 ₱109,775.00

₱25.00 ₱20.00 ₱20.00 ₱25.00 ₱25.00 Selling Price ₱25.00 ₱25.00 ₱20.00

₱71,975.00 2,879 ₱51,440.00 2,572 ₱42,420.00 2,121 ₱41,625.00 1,665 ₱26,500.00 1,060 45,127 ₱1,031,265.00 Number of Units Sold Sales VAT Annually Inclusive ₱108,150.00 4,326 ₱80,900.00 3,236 ₱20,540.00 1,027 8,589 ₱209,590.00 53,716 ₱1,240,855.00

153

Kakanin Ube Biko Biko Pandan Biko Champorado Suman Moron Lechetin Choco Cassava Cake Leche Suman Puto Flan Puto-pao Putchinta Bibingkang Pinipig Sweet Sushi Palitaw de Yema Sumang Pandan Maja de Ube Sumang Mangga TOTAL Beverages Hot Choco Coffee Tea TOTAL TOTAL

SCHEDULE 1: GROSS SALES 2018 Selling Number of Units Sold Price Annually ₱21.00 3,789 ₱21.00 4,580 ₱21.00 3,319

Sales VAT Inclusive ₱79,569.00 ₱96,180.00 ₱69,699.00

₱21.00 ₱21.00 ₱26.00

2,212 1,422 5,531

₱46,452.00 ₱29,862.00 ₱143,806.00

₱26.00 ₱26.00 ₱26.00 ₱26.00 ₱26.00

3,634 2,843 2,368 2,052 4,580

₱94,484.00 ₱73,918.00 ₱61,568.00 ₱53,352.00 ₱119,080.00

₱26.00 ₱21.00 ₱21.00 ₱26.00 ₱26.00 Selling Price ₱26.00 ₱26.00 ₱21.00

₱78,078.00 3,003 ₱56,343.00 2,683 ₱46,452.00 2,212 ₱45,162.00 1,737 ₱28,756.00 1,106 47,071 ₱1,122,761.00 Number of Units Sold Sales VAT Annually Inclusive ₱117,312.00 4,512 ₱87,776.00 3,376 ₱22,491.00 1,071 8,959 ₱227,579.00 56,030 ₱1,350,340.00

154

Kakanin Ube Biko Biko Pandan Biko Champorado Suman Moron Lechetin Choco Cassava Cake Leche Suman Puto Flan Puto-pao Putchinta Bibingkang Pinipig Sweet Sushi Palitaw de Yema Sumang Pandan Maja de Ube Sumang Mangga TOTAL Beverages Hot Choco Coffee Tea TOTAL TOTAL

SCHEDULE 1: GROSS SALES 2019 Selling Number of Units Sold Price Annually ₱22.00 3,949 ₱22.00 4,773 ₱22.00 3,458

Sales VAT Inclusive ₱86,878.00 ₱105,006.00 ₱76,076.00

₱22.00 ₱22.00 ₱27.00

2,306 1,481 5,764

₱50,732.00 ₱32,582.00 ₱155,628.00

₱27.00 ₱27.00 ₱27.00 ₱27.00 ₱27.00

3,787 2,963 2,468 2,139 4,773

₱102,249.00 ₱80,001.00 ₱66,636.00 ₱57,753.00 ₱128,871.00

₱27.00 ₱22.00 ₱22.00 ₱27.00 ₱27.00 Selling Price ₱27.00 ₱27.00 ₱22.00

₱84,510.00 3,130 ₱61,512.00 2,796 ₱50,732.00 2,306 ₱48,870.00 1,810 ₱31,131.00 1,153 49,056 ₱1,219,167.00 Number of Units Sold Sales VAT Annually Inclusive ₱126,954.00 4,702 ₱94,986.00 3,518 ₱24,552.00 1,116 9,336 ₱246,492.00 58,392 ₱1,465,659.00

155

Kakanin Ube Biko Biko Pandan Biko Champorado Suman Moron Lechetin Choco Cassava Cake Leche Suman Puto Flan Puto-pao Putchinta Bibingkang Pinipig Sweet Sushi Palitaw de Yema Sumang Pandan Maja de Ube Sumang Mangga TOTAL Beverages Hot Choco Coffee Tea TOTAL TOTAL

SCHEDULE 1:GROSS SALES 2020 Selling Number of Units Sold Price Annually ₱23.00 4,112 ₱23.00 4,970 ₱23.00 3,601

Sales VAT Inclusive ₱94,576.00 ₱114,310.00 ₱82,823.00

₱23.00 ₱23.00 ₱28.00

2,401 1,543 6,002

₱55,223.00 ₱35,489.00 ₱168,056.00

₱28.00 ₱28.00 ₱28.00 ₱28.00 ₱28.00

3,943 3,085 2,569 2,227 4,970

₱110,404.00 ₱86,380.00 ₱71,932.00 ₱62,356.00 ₱139,160.00

₱28.00 ₱23.00 ₱23.00 ₱28.00 ₱28.00 Selling Price ₱28.00 ₱28.00 ₱23.00

₱91,252.00 3,259 ₱66,976.00 2,912 ₱55,223.00 2,401 ₱52,780.00 1,885 ₱33,600.00 1,200 51,080 ₱1,320,540.00 Number of Units Sold Sales VAT Annually Inclusive ₱137,116.00 4,897 ₱102,564.00 3,663 ₱26,749.00 1,163 9,723 ₱266,429.00 60,803 ₱1,586,969.00

156

Kakanin Ube Biko Biko Pandan Biko Champorado Suman Moron Lechetin Choco Cassava Cake Leche Suman Puto Flan Puto-pao Putchinta Bibingkang Pinipig Sweet Sushi Palitaw de Yema Sumang Pandan Maja de Ube Sumang Mangga TOTAL Beverages Hot Choco Coffee Tea TOTAL TOTAL

SCHEDULE 1: GROSS SALES 2021 Selling Number of Units Sold Price Annually ₱24.00 4,278 ₱24.00 5,171 ₱24.00 3,747

Sales VAT Inclusive ₱102,672.00 ₱124,104.00 ₱89,928.00

₱24.00 ₱24.00 ₱29.00

2,498 1,605 6,245

₱59,952.00 ₱38,520.00 ₱181,105.00

₱29.00 ₱29.00 ₱29.00 ₱29.00 ₱29.00

4,103 3,210 2,673 2,317 5,171

₱118,987.00 ₱93,090.00 ₱77,517.00 ₱67,193.00 ₱149,959.00

₱29.00 ₱24.00 ₱24.00 ₱29.00 ₱29.00 Selling Price ₱29.00 ₱29.00 ₱24.00

₱98,339.00 3,391 ₱72,696.00 3,029 ₱59,952.00 2,498 ₱56,869.00 1,961 ₱36,221.00 1,249 53,146 ₱1,427,104.00 Number of Units Sold Sales VAT Annually Inclusive ₱147,726.00 5,094 ₱110,548.00 3,812 ₱29,040.00 1,210 10,116 ₱287,314.00 63,262 ₱1,714,418.00

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SCHEDULE 2: TOTAL ANNUAL DEPRECIATION: MACHINERIES AND EQUIPMENT AND FURNITURE AND FIXTURES Machineries and Equipment Furniture and Fixtures Total Annual Depreciation

2017 1,889.76

2018 1,889.76

2019 1,889.76

2020 1,889.76

2021 1,889.76

253.74

253.74

253.74

253.74

253.74

2,143.50

2,143.50

2,143.50

2,143.50

2,143.50

SCHEDULE 3: STORE SUPPLIES 2017 2018 2019 2020 Beginning Inventory Purchases Used Supplies Ending Inventory

777.75 699.97 77.78

77.78

85.55

86.33

86.41

777.75 692.20 85.55

777.75 691.42 86.33

777.75 691.34 86.41

777.75 691.33 86.42

SCHEDULE 4: MAINTENANCE SUPPLIES 2017 2018 2019 2020 Beginning Inventory Purchases Used Supplies Ending Inventory

1,811.00 1, 629.90 181.10

2021

181.10

199.21

201.02

201.20

1,811.00 1,611.79

1,811.00 1,609.98

1,811.00 1,609.80

1,811.00 1,609.78

199.21

201.02

201.20

201.22

SCHEDULE 5: KITCHEN SUPPLIES 2017 2018 2019 2020 Beginning Inventory Purchases Used Supplies Ending Inventory

2021

359.38

395.31

398.91

2021 399.27

3,593.75 3,234.37

3,593.75 3,198.44

3,593.75 3,194.84

3,593.75 3,194.48

3,593.75 3,194.45

359.38

395.31

398.91

399.27

399.30

SCHEDULE 6: OFFICE SUPPLIES 2017 2018 2019 2020

158

2021

Beginning Inventory Purchases Used Supplies Ending Inventory

513.00 461.70 51.30

51.30

56.43

56.94

56.99

513.00 456.57 56.43

513.00 479.00 56.94

513.00 456.01 56.99

513.00 456.00 57.00

SCHEDULE 7: PREPAID RENT (Inclusive of Utilities Expense) Amount Months Total One Month 15,114 X1 15,114 deposit One Month 15,114 x1 15,114 advance Total 30,228 SCHEDULE 8: Rent Expense (Inclusive of Utilities Expense) Monthly Annually 2017 15,114 181,368 2018 15,114 181,368 2019 15,114 181,368 2020 15,114 181,368 2021 15,114 181,368 SCHEDULE 8: RENT EXPENSE (Inclusive of Utilities Expense) 2017 2018 2019 2020 2021 Rent 181,368 181,368 181,368 181,368 181,368 Expense Less: Rent 15,114 15,114 15,114 15,114 15,114 Payable Payment 166,254 166,254 166,254 166,254 166,254 Add: 15,114 15,114 15,114 15,114 Previous Payable End 166,254 181,368 181,368 181,368 181,368 Payment

Posters Flyers Total

SCHEDULE 9: ADVERTISING EXPENSE Amount Quantity 180 3x2 1080 0.50 105x8 420 1,500

159

ADVERTISING EXPENSE Posters Flyers Total

2017

2018

2019

2020

2021

1080 420 1,500

1080 420 1,500

1080 420 1,500

1080 420 1,500

1080 420 1,500

SCHEDULE 10: PERMIT AND LICENSES 2017 2018 2019 2020 2,705 -

SEC Registration Notarize articles of incorporation and treasurer's affidavit at the notary Mayor’s Permit Barangay clearance Pay the annual community tax and obtain the community tax certificate (CTC) from the City Treasurer's Office (CTO) Business Permit Buy special books of account at bookstore BIR Registration Documentary stamp Pay the registration fee and documentary stamp taxes (DST) at the

2021 -

500

500

500

500

500

1,000 500

1,000 500

1,000 500

1,000 500

1,000 500

500

500

500

500

500

6,350

6,350

6,350

6,350

6,350

400

400

400

400

400

100

-

-

-

-

15

-

-

-

-

775

-

-

-

-

160

AAB Obtain the authority to print receipts and invoices from the BIR Print receipts and invoices at the print shop Plumbing Inspection Fee Electrical Inspection Fee Sanitary Inspection Fee TOTAL

Yearly SSS Premium -ER Yearly SSS Premium -EE Total SSS Premium Less: Year-end Payable Payment Add: Previous Payable End Payment

No charge

-

-

-

-

3,500

3,500

3,500

3,500

3,500

750

750

750

750

750

100

100

100

100

100

200

200

200

200

200

17,395

13,800

13,800

13,800

13,800

SCHEDULE 11: SSS CONTRIBUTION 2017 2018 2019 2020 22,984.8 22,984.8 22,984.8 22,984.8 0 0 0 0

2021 22,984.8 0

11,335.2 0

11,335.2 0

11,335.2 0

11,335.2 0

11,335.2 0

34,320.0 0

34,320.0 0

34,320.0 0

34,320.0 0

34,320.0 0

2,860.00

2,860.00

2,860.00

2,860.00

2,860.00

31,460.0 0 -

31,460.0 0 2,860.00

31,460.0 0 2,860.00

31,460.0 0 2,860.00

31,460.0 0 2,860.00

31,460.0 0

34,320.0 0

34,320.0 0

34,320.0 0

34,320.0 0

SCHEDULE 12: PHILHEALTH CONTRIBUTION 2017 2018 2019 2020 2021

161

Yearly PhilHealth Contribution -ER Yearly PhilHealth Contribution -EE Total PhilHealth Contribution Less: Yearend Payable Payment Add: Previous Payable End Payment

3,600.00 3,600.00 3,600.00 3,600.00 3,900.00

3,600.00 3,600.00 3,600.00 3,600.00 3,900.00

7,200.00 7,200.00 7,200.00 7,200.00 7,800.00 600.00

600.00

600.00

600.00

650.00

6,600.00 6,600.00 6,600.00 6,600.00 7,150.00 600.00 600.00 600.00 600.00 6,600.00 7,200.00 7,200.00 7,200.00 7,750.00

SCHEDULE 13: PAG-IBIG CONTRIBUTION 2017 2018 2019 2020 2021 Pag- 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00

Yearly ibig Contribution -ER Yearly Pagibig Contribution -EE Total Pag-ibig Contribution Less: Yearend Payable Payment Add: Previous Payable End Payment

UNIFORM

2,400.00 2,400.00 2,400.00 2,400.00 2,400.00

4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 400.00

400.00

400.00

400.00

400.00

4,400.00 4,400.00 4,400.00 4,400.00 4,400.00 400.00 400.00 400.00 400.00 4,400.00 4,800.00 4,800.00 4,800.00 4,800.00

SCHEDULE 14: UNIFORM EXPENSE 2017 2018 2019 2020 3,200 3,200 3,200 3,200

162

2021 3,200

SCHEDULE 15: TRANSPORTATION EXPENSE 2017 2018 2019 2020 2021 Transportatio 5,000.0 5,000.0 5,000.0 5,000.0 n Expense 0 5,000.0 0 0 0 0 SCHEDULE 16: OUTPUT 2017 2018 2019 Sales 1,240,855 1,350,340 1,465,659 Outpu 148,902.6 162,040.8 175,879.0 t Tax 0 0 8

Purchases of Raw Materials Input Tax

Output Tax Input Tax TOTAL VAT

TAX 2020 1,586,969 190,436.2 8

2021 1,714,418 205,730.1 6

SCHEDULE 17: INPUT TAX 2017 2018 2019 2020 223,136 226,148. 229,201. 232,295. .00 34 34 56

2021 235,431. 55

26,776. 32

28,251.7 9

27,137.8 0

27,504.1 6

SCHEDULE 18: 2017 2018 148,902.60 162,040.80 26,776.32 27,137.80 175,678.92 189,178.60

27,875.4 7

TOTAL VAT 2019 175,879.08 27,504.16 203,383.24

2020 190,436.28 27,875.47 218,311.75

SCHEDULE 19: SALES EXCLUSIVE OF VAT 2017 2018 2019 2020 2021 1,240,85 1,350,340 1,465,659 1,586,969 1,714,418 5 148,902. 162,040.8 175,879.0 190,436.2 205,730.1 60 0 8 8 6

Total Sales Less: 12% VAT Sales 1,091,95 1,188,299 Exclusi 2 .20 ve of VAT

1,289,779 .92

1,396,532 .72

SCHEDULE 20: SALARIES EXPENSE 163

1,508,687 .84

2021 205,730.16 28,251.79 233,981.95

Cook, Crew 2017 & Bookkeeper Basic Salary 306,624. 00 SSS 11,335.2 Contribution 0 PhilHealth 3,600.00 Contribution PAG-IBIG 2,400.00 Contribution Withholding 26,872.8 Tax 0 Net Salary 262,416. 00

Annual Salary Less: Year-end Payable Payment Add: Previous Year Payable End: Payment

2018

2019

2020

2021

306,624.0 0 11,335.20

309,690.2 4 11,335.20

309,690.2 4 11,335.20

312,787.2 0 11,335.20

3,600.00

3,600.00

3,600.00

3,900.00

2,400.00

2,400.00

2,400.00

2,400.00

26,872.80

27,470.88

27,470.88

28,030.32

262,416.0 0

264,884.1 6

264,884.1 6

267,121.6 8

SCHEDULE 21: SALARIES PAYABLE 2017 2018 2019 2020 279,751. 279,751.2 282,219.3 282,219.3 20 0 6 6 21,868.0 21,868.00 22,073.68 22,073.68 0

2021 284,756.8 8 22,260.14

257,883. 20 -

257,883.2 0 21,868.00

260,145.6 8 21,868.00

260,145.6 8 22,073.68

262,496.7 4 22,073.68

257,883. 20

279,751.2 0

282,013.6 8

282,219.3 6

284,570.4 2

SCHEDULE 22: PROFESSIONAL FEES PROFESSIONAL 2017 2018 2019 2020 COST BOOKEEPER 24,000 24,000 24,000 24,000

Cook Cashier/Crew TOTAL

SCHEDULE 23: 13th MONTH PAY 2017-2018 2019-2020 12,776.00 12,903.76 12,776.00 12,903.76 25,552.00 25,807.52

164

2021 24,000

2021-2022 13,032.80 13,032.80 26,065.60

Outpu t Tax Less: Input Tax Total VAT Less: Year End Payabl e Payme nt Add: Previo us Payabl e Year End Payme nt

SCHEDULE 2017 2018 148,902. 162,040. 60 80 26,776.3 27,137.8 2 0

24: VAT PAYABLE 2019 2020 175,879.0 190,436.2 8 8 27,504.16 27,875.47

2021 205,730.1 6 28,251.79

175,678. 92 14639.9 1

189,178. 60 15764.88 33

203,383.2 4 16948.60 333

218,311.7 5 18192.64 583

233,981.9 5 19498.49 583

161,039. 01 -

173,413. 72 14639.91

186,434.6 4 15764.88 333

200,119.1 0 16948.60 333

214,483.4 5 18192.64 583

161,039. 01

188,053. 63

202,199.5 2

217,067.7 1

232,676.1 0

SPOILAGE

SCHEDULE 25: SPOILAGE 2017 2018 2019 2020 4,462.72 4,522.97 4,584.03 4,645.91

SCHEDULE 26: WITHHOLDING TAX 2017 2018 2019 Yearly 26,872.8 26,872.8 27,470.8 Withholdin 0 0 8 g TaxSalaries Less: Year 2,239.40 2,239.40 2,289.24 End Payable Payment 24,633.4 24,633.4 25,181.6 0 0 4 Add: 2,239.40 2,239.40 Previous

165

2021 4,708.63

- SALARIES 2020 2021 27,470.8 28,030.3 8 2 2,289.24

2,335.86

25,181.6 4 2,289.24

25,694.4 6 2,289.24

Payable End Payment

24,633.4 0

26,872.8 0

27,421.0 4

27,470.8 8

SCHEDULE 27: WITHHOLDING TAX - RENT 2017 2018 2019 2020 Yearly 9,084.00 9,084.00 9,084.00 9,084.00 Withholding Tax-Rent Less: Year 757 757 757 757 End Payable Payment 8,327.00 8,327.00 8,327.00 8,327.00 Add: 757.00 757.00 757.00 Previous Payable End Payment 8,327.00 9,084.00 9,084.00 9,084.00

Beginnin g Inventory Cost of Materials Less: Wastages Cost of Goods Available Less: Ending Inventory Cost of Goods Sold Less: Input Tax Total Cost of Goods Sold

27,983.7 0

2021 9,084.00 757 8,327.00 757.00 9,084.00

SCHEDULE 28: COST OF GOODS SOLD 2017 2018 2019 2020

2021

0

4,373.47

4,519.98

4,582.75

4,644.65

223,136.0 0 4,462.72

226,148.3 4 4,522.97

229,201.3 4 4,584.03

232,295.5 6 4,645.91

235,431.5 5 4,708.63

218,673.2 8

225,998.8 4

229,137.2 9

232,232.3 9

235,367.5 7

4,373.47

4,519.98

4,582.75

4,644.65

4,707.35

214,299.8 1

221,478.8 6

224,554.5 4

227,587.7 5

230,660.2 2

26,776.32

27,137.80

27,504.16

27,875.47

28,251.79

187,523.4 9

194,341.0 6

197,050.3 8

199,712.2 8

202,408.4 3

166

Income Tax Less: Year End Payabl e Payme nt Less: Previou s Year Payabl e End: Payme nt

SCHEDULE 29: INCOME TAX 2017 2018 2019 103,758. 131,040. 159,827. 63 28 12 77,818.9 98,280.2 119,870. 7 1 34

PAYABLE 2020 191,026. 53 143,269. 90

2021 222,997. 31 167,247. 98

25,939.6 6 -

32,760.0 7 25,939.6 6

39,956.7 8 32,760.0 7

47,756.6 3 39,956.7 8

55,749.3 3 47,756.6 3

25,939.6 6

6,820.41

7,196.71

7,799.85

7,992.70

167

WORKSHEET

168

MONTHLY SALES PLAN 2017

January Ube Biko Biko Pandan Biko Champora do Suman Moron Leche Suman Cassava Cake Lechetin Puto Flan Puto-pao Putchinta Bibingkan g Pinipig Sweet Sushi Palitaw de Yema Sumang Pandan Maja de Ube Sumang Mangga

2017 July

March

April

May

June

5,975.3 3 7,222.0 4 5,231.9 1

Februar y 5,975.3 3 7,222.0 4 5,231.9 1

5,975.3 3 7,222.0 4 5,231.9 1

5,975.3 3 7,222.0 4 5,231.9 1

5,975.3 3 7,222.0 4 5,231.9 1

5,975.3 3 7,222.0 4 5,231.9 1

6,214.3 4 7,510.9 2 5,441.1 8

6,214.3 4 7,510.9 2 5,441.1 8

3,488.4 9 2,241.7 8 10,900. 49 7,162.8 3 5,604.4 4 4,666.9 4 4,046.0 5 9,027.5 5 5,919.0 0 4,230.2 6 3,488.4 9 3,423.1 1 2,179.2 8

3,488.4 9 2,241.7 8 10,900. 49 7,162.8 3 5,604.4 4 4,666.9 4 4,046.0 5 9,027.5 5 5,919.0 0 4,230.2 6 3,488.4 9 3,423.1 1 2,179.2 8

3,488.4 9 2,241.7 8 10,900. 49 7,162.8 3 5,604.4 4 4,666.9 4 4,046.0 5 9,027.5 5 5,919.0 0 4,230.2 6 3,488.4 9 3,423.1 1 2,179.2 8

3,488.4 9 2,241.7 8 10,900. 49 7,162.8 3 5,604.4 4 4,666.9 4 4,046.0 5 9,027.5 5 5,919.0 0 4,230.2 6 3,488.4 9 3,423.1 1 2,179.2 8

3,488.4 9 2,241.7 8 10,900. 49 7,162.8 3 5,604.4 4 4,666.9 4 4,046.0 5 9,027.5 5 5,919.0 0 4,230.2 6 3,488.4 9 3,423.1 1 2,179.2 8

3,488.4 9 2,241.7 8 10,900. 49 7,162.8 3 5,604.4 4 4,666.9 4 4,046.0 5 9,027.5 5 5,919.0 0 4,230.2 6 3,488.4 9 3,423.1 1 2,179.2 8

3,628.0 3 2,331.4 5 11,336. 51 7,449.3 4 5,828.6 2 4,853.6 2 4,207.8 9 9,388.6 5 6,155.7 6 4,399.4 7 3,628.0 3 3,560.0 3 2,266.4 5

3,628.0 3 2,331.4 5 11,336. 51 7,449.3 4 5,828.6 2 4,853.6 2 4,207.8 9 9,388.6 5 6,155.7 6 4,399.4 7 3,628.0 3 3,560.0 3 2,266.4 5

169

August

Septemb er 5,975.33 7,222.04 5,231.91 3,488.49 2,241.78 10,900.4 9 7,162.83 5,604.44 4,666.94 4,046.05 9,027.55 5,919.00 4,230.26 3,488.49 3,423.11 2,179.28

October 6,214.3 4 7,510.9 2 5,441.1 8 3,628.0 3 2,331.4 5 11,336. 51 7,449.3 4 5,828.6 2 4,853.6 2 4,207.8 9 9,388.6 5 6,155.7 6 4,399.4 7 3,628.0 3 3,560.0 3 2,266.4 5

Novemb er 5,975.33

Decemb er 6,214.34

Total 72,660.00

7,222.04

7,510.92

87,820.00

5,231.91

5,441.18

63,620.00

3,488.49

3,628.03

42,420.00

2,241.78

2,331.45

27,260.00

10,900.4 9 7,162.83

11,336.5 1 7,449.34

132,550.0 0 87,100.00

5,604.44

5,828.62

68,150.00

4,666.94

4,853.62

56,750.00

4,046.05

4,207.89

49,200.00

9,027.55

9,388.65

5,919.00

6,155.76

109,775.0 0 71,975.00

4,230.26

4,399.47

51,440.00

3,488.49

3,628.03

42,420.00

3,423.11

3,560.03

41,625.00

2,179.28

2,266.45

26,500.00

Hot Choco Coffee Tea

8,893.9 1 6,652.9 6 1,689.1 4

8,893.9 1 6,652.9 6 1,689.1 4

8,893.9 1 6,652.9 6 1,689.1 4

8,893.9 1 6,652.9 6 1,689.1 4

8,893.9 1 6,652.9 6 1,689.1 4

8,893.9 1 6,652.9 6 1,689.1 4

9,249.6 7 6,919.0 8 1,756.7 1

9,249.6 7 6,919.0 8 1,756.7 1

8,893.91 6,652.96 1,689.14

9,249.6 7 6,919.0 8 1,756.7 1

8,893.91

9,249.67

6,652.96

6,919.08

108,150.0 0 80,900.00

1,689.14

1,756.71

20,540.00 1,240,855. 00

MONTHLY SALES PLAN 2018

January Ube Biko Biko Pandan Biko Champora do Suman Moron Leche Suman Cassava Cake Lechetin Puto Flan Puto-pao

2018 July

March

April

May

June

6,543.5 0 7,909.5 4 5,731.8 3

Februar y 6,543.5 0 7,909.5 4 5,731.8 3

6,543.5 0 7,909.5 4 5,731.8 3

6,543.5 0 7,909.5 4 5,731.8 3

6,543.5 0 7,909.5 4 5,731.8 3

6,543.5 0 7,909.5 4 5,731.8 3

6,805.2 4 8,225.9 2 5,961.1 0

6,805.2 4 8,225.9 2 5,961.1 0

3,820.0 7 2,455.7 6 11,826. 15 7,770.0 7 6,078.7 8 5,063.1 6

3,820.0 7 2,455.7 6 11,826. 15 7,770.0 7 6,078.7 8 5,063.1 6

3,820.0 7 2,455.7 6 11,826. 15 7,770.0 7 6,078.7 8 5,063.1 6

3,820.0 7 2,455.7 6 11,826. 15 7,770.0 7 6,078.7 8 5,063.1 6

3,820.0 7 2,455.7 6 11,826. 15 7,770.0 7 6,078.7 8 5,063.1 6

3,820.0 7 2,455.7 6 11,826. 15 7,770.0 7 6,078.7 8 5,063.1 6

3,972.8 7 2,553.9 9 12,299. 20 8,080.8 7 6,321.9 3 5,265.6 8

3,972.8 7 2,553.9 9 12,299. 20 8,080.8 7 6,321.9 3 5,265.6 8

170

August

Septemb er 6,543.50 7,909.54 5,731.83 3,820.07 2,455.76 11,826.1 5 7,770.07 6,078.78 5,063.16

October 6,805.2 4 8,225.9 2 5,961.1 0 3,972.8 7 2,553.9 9 12,299. 20 8,080.8 7 6,321.9 3 5,265.6 8

Novemb er 6,543.50

Decemb er 6,805.24

Total 79,569.00

7,909.54

8,225.92

96,180.00

5,731.83

5,961.10

69,699.00

3,820.07

3,972.87

46,452.00

2,455.76

2,553.99

29,862.00

11,826.1 5 7,770.07

12,299.2 0 8,080.87

143,806.0 0 94,484.00

6,078.78

6,321.93

73,918.00

5,063.16

5,265.68

61,568.00

Putchinta Bibingka Sweet Sushi Palitaw de Yema Sumang Pandan Maja de Ube Sumang Mangga Hot Choco Coffee Tea

4,387.5 0 9,792.7 6 6,420.8 9 4,633.4 7 3,820.0 7 3,713.9 8 2,364.8 0 9,647.3 7 7,218.4 2 1,849.5 9

4,387.5 0 9,792.7 6 6,420.8 9 4,633.4 7 3,820.0 7 3,713.9 8 2,364.8 0 9,647.3 7 7,218.4 2 1,849.5 9

4,387.5 0 9,792.7 6 6,420.8 9 4,633.4 7 3,820.0 7 3,713.9 8 2,364.8 0 9,647.3 7 7,218.4 2 1,849.5 9

4,387.5 0 9,792.7 6 6,420.8 9 4,633.4 7 3,820.0 7 3,713.9 8 2,364.8 0 9,647.3 7 7,218.4 2 1,849.5 9

4,387.5 0 9,792.7 6 6,420.8 9 4,633.4 7 3,820.0 7 3,713.9 8 2,364.8 0 9,647.3 7 7,218.4 2 1,849.5 9

4,387.5 0 9,792.7 6 6,420.8 9 4,633.4 7 3,820.0 7 3,713.9 8 2,364.8 0 9,647.3 7 7,218.4 2 1,849.5 9

4,563.0 0 10,184. 47 6,677.7 2 4,818.8 1 3,972.8 7 3,862.5 4 2,459.3 9 10,033. 26 7,507.1 6 1,923.5 7

4,563.0 0 10,184. 47 6,677.7 2 4,818.8 1 3,972.8 7 3,862.5 4 2,459.3 9 10,033. 26 7,507.1 6 1,923.5 7

4,387.50 9,792.76 6,420.89 4,633.47 3,820.07 3,713.98 2,364.80 9,647.37 7,218.42 1,849.59

4,563.0 0 10,184. 47 6,677.7 2 4,818.8 1 3,972.8 7 3,862.5 4 2,459.3 9 10,033. 26 7,507.1 6 1,923.5 7

4,387.50

4,563.00

53,352.00

9,792.76 6,420.89

10,184.4 7 6,677.72

119,080.0 0 78,078.00

4,633.47

4,818.81

56,343.00

3,820.07

3,972.87

46,452.00

3,713.98

3,862.54

45,162.00

2,364.80

2,459.39

28,756.00

9,647.37 7,218.42

10,033.2 6 7,507.16

117,312.0 0 87,776.00

1,849.59

1,923.57

22,491.00 1,350,340. 00

MONTHLY SALES PLAN 2019

January Ube Biko Biko

7,144.5 7 8,635.3

Februar y 7,144.5 7 8,635.3

March

April

May

June

7,144.5 7 8,635.3

7,144.5 7 8,635.3

7,144.5 7 8,635.3

7,144.5 7 8,635.3

2019 July 7,430.3 6 8,980.7

171

August 7,430.3 6 8,980.7

Septemb er 7,144.57 8,635.36

October 7,430.3 6 8,980.7

Novemb er 7,144.57

Decemb er 7,430.36

Total 86,878.00

8,635.36

8,980.78

105,006.0

Pandan Biko Champora do Suman Moron Leche Suman Cassava Cake Lechetin Puto Flan Puto-pao Putchinta Bibingka Sweet Sushi Palitaw de Yema Sumang Pandan Maja de Ube Sumang Mangga Hot Choco Coffee Tea

6 6,256.2 5

6 6,256.2 5

6 6,256.2 5

6 6,256.2 5

6 6,256.2 5

6 6,256.2 5

8 6,506.5 0

8 6,506.5 0

4,172.0 4 2,679.4 4 12,798. 36 8,408.6 3 6,579.0 3 5,479.9 3 4,749.4 2 10,597. 94 6,949.8 4 5,058.5 5 4,172.0 4 4,018.9 1 2,560.1 2 10,440. 30 7,811.3 5 2,019.0 8

4,172.0 4 2,679.4 4 12,798. 36 8,408.6 3 6,579.0 3 5,479.9 3 4,749.4 2 10,597. 94 6,949.8 4 5,058.5 5 4,172.0 4 4,018.9 1 2,560.1 2 10,440. 30 7,811.3 5 2,019.0 8

4,172.0 4 2,679.4 4 12,798. 36 8,408.6 3 6,579.0 3 5,479.9 3 4,749.4 2 10,597. 94 6,949.8 4 5,058.5 5 4,172.0 4 4,018.9 1 2,560.1 2 10,440. 30 7,811.3 5 2,019.0 8

4,172.0 4 2,679.4 4 12,798. 36 8,408.6 3 6,579.0 3 5,479.9 3 4,749.4 2 10,597. 94 6,949.8 4 5,058.5 5 4,172.0 4 4,018.9 1 2,560.1 2 10,440. 30 7,811.3 5 2,019.0 8

4,172.0 4 2,679.4 4 12,798. 36 8,408.6 3 6,579.0 3 5,479.9 3 4,749.4 2 10,597. 94 6,949.8 4 5,058.5 5 4,172.0 4 4,018.9 1 2,560.1 2 10,440. 30 7,811.3 5 2,019.0 8

4,172.0 4 2,679.4 4 12,798. 36 8,408.6 3 6,579.0 3 5,479.9 3 4,749.4 2 10,597. 94 6,949.8 4 5,058.5 5 4,172.0 4 4,018.9 1 2,560.1 2 10,440. 30 7,811.3 5 2,019.0 8

4,338.9 2 2,786.6 2 13,310. 29 8,744.9 8 6,842.1 9 5,699.1 3 4,939.4 0 11,021. 86 7,227.8 3 5,260.8 9 4,338.9 2 4,179.6 7 2,662.5 2 10,857. 91 8,123.8 0 2,099.8 4

4,338.9 2 2,786.6 2 13,310. 29 8,744.9 8 6,842.1 9 5,699.1 3 4,939.4 0 11,021. 86 7,227.8 3 5,260.8 9 4,338.9 2 4,179.6 7 2,662.5 2 10,857. 91 8,123.8 0 2,099.8 4

6,256.25 4,172.04 2,679.44 12,798.3 6 8,408.63 6,579.03 5,479.93 4,749.42 10,597.9 4 6,949.84 5,058.55 4,172.04 4,018.91 2,560.12 10,440.3 0 7,811.35 2,019.08

8 6,506.5 0 4,338.9 2 2,786.6 2 13,310. 29 8,744.9 8 6,842.1 9 5,699.1 3 4,939.4 0 11,021. 86 7,227.8 3 5,260.8 9 4,338.9 2 4,179.6 7 2,662.5 2 10,857. 91 8,123.8 0 2,099.8 4

6,256.25

6,506.50

0 76,076.00

4,172.04

4,338.92

50,732.00

2,679.44

2,786.62

32,582.00

12,798.3 6 8,408.63

13,310.2 9 8,744.98

6,579.03

6,842.19

155,628.0 0 102,249.0 0 80,001.00

5,479.93

5,699.13

66,636.00

4,749.42

4,939.40

57,753.00

10,597.9 4 6,949.84

11,021.8 6 7,227.83

128,871.0 0 84,510.00

5,058.55

5,260.89

61,512.00

4,172.04

4,338.92

50,732.00

4,018.91

4,179.67

48,870.00

2,560.12

2,662.52

31,131.00

10,440.3 0 7,811.35

10,857.9 1 8,123.80

126,954.0 0 94,986.00

2,019.08

2,099.84

24,552.00 1,465,659. 00

172

MONTHLY SALES PLAN 2020

January Ube Biko Biko Pandan Biko Champora do Suman Moron Leche Suman Cassava Cake Lechetin Puto Flan Puto-pao Putchinta Bibingka Sweet Sushi Palitaw de Yema Sumang

2020 July

March

April

May

June

7,777.6 3 9,400.4 9 6,811.1 0

Februar y 7,777.6 3 9,400.4 9 6,811.1 0

7,777.6 3 9,400.4 9 6,811.1 0

7,777.6 3 9,400.4 9 6,811.1 0

7,777.6 3 9,400.4 9 6,811.1 0

7,777.6 3 9,400.4 9 6,811.1 0

8,088.7 4 9,776.5 1 7,083.5 5

8,088.7 4 9,776.5 1 7,083.5 5

4,541.3 7 2,918.5 0 13,820. 39 9,079.2 8 7,103.6 2 5,915.4 6 5,127.9 6 11,444. 08 7,504.2 8 5,507.8 9 4,541.3

4,541.3 7 2,918.5 0 13,820. 39 9,079.2 8 7,103.6 2 5,915.4 6 5,127.9 6 11,444. 08 7,504.2 8 5,507.8 9 4,541.3

4,541.3 7 2,918.5 0 13,820. 39 9,079.2 8 7,103.6 2 5,915.4 6 5,127.9 6 11,444. 08 7,504.2 8 5,507.8 9 4,541.3

4,541.3 7 2,918.5 0 13,820. 39 9,079.2 8 7,103.6 2 5,915.4 6 5,127.9 6 11,444. 08 7,504.2 8 5,507.8 9 4,541.3

4,541.3 7 2,918.5 0 13,820. 39 9,079.2 8 7,103.6 2 5,915.4 6 5,127.9 6 11,444. 08 7,504.2 8 5,507.8 9 4,541.3

4,541.3 7 2,918.5 0 13,820. 39 9,079.2 8 7,103.6 2 5,915.4 6 5,127.9 6 11,444. 08 7,504.2 8 5,507.8 9 4,541.3

4,723.0 2 3,035.2 4 14,373. 21 9,442.4 5 7,387.7 6 6,152.0 8 5,333.0 8 11,901. 84 7,804.4 5 5,728.2 1 4,723.0

4,723.0 2 3,035.2 4 14,373. 21 9,442.4 5 7,387.7 6 6,152.0 8 5,333.0 8 11,901. 84 7,804.4 5 5,728.2 1 4,723.0

173

August

Septemb er 7,777.63 9,400.49 6,811.10 4,541.37 2,918.50 13,820.3 9 9,079.28 7,103.62 5,915.46 5,127.96 11,444.0 8 7,504.28 5,507.89 4,541.37

October 8,088.7 4 9,776.5 1 7,083.5 5 4,723.0 2 3,035.2 4 14,373. 21 9,442.4 5 7,387.7 6 6,152.0 8 5,333.0 8 11,901. 84 7,804.4 5 5,728.2 1 4,723.0

Novemb er 7,777.63

Decemb er 8,088.74

Total

9,400.49

9,776.51

6,811.10

7,083.55

114,310.0 0 82,823.00

4,541.37

4,723.02

55,223.00

2,918.50

3,035.24

35,489.00

13,820.3 9 9,079.28

14,373.2 1 9,442.45

7,103.62

7,387.76

168,056.0 0 110,404.0 0 86,380.00

5,915.46

6,152.08

71,932.00

5,127.96

5,333.08

62,356.00

11,444.0 8 7,504.28

11,901.8 4 7,804.45

139,160.0 0 91,252.00

5,507.89

5,728.21

66,976.00

4,541.37

4,723.02

55,223.00

94,576.00

Pandan Maja de Ube Sumang Mangga Hot Choco Coffee Tea

7 4,340.4 6 2,763.1 6 11,275. 99 8,434.5 4 2,199.7 5

7 4,340.4 6 2,763.1 6 11,275. 99 8,434.5 4 2,199.7 5

7 4,340.4 6 2,763.1 6 11,275. 99 8,434.5 4 2,199.7 5

7 4,340.4 6 2,763.1 6 11,275. 99 8,434.5 4 2,199.7 5

7 4,340.4 6 2,763.1 6 11,275. 99 8,434.5 4 2,199.7 5

7 4,340.4 6 2,763.1 6 11,275. 99 8,434.5 4 2,199.7 5

2 4,514.0 8 2,873.6 8 11,727. 03 8,771.9 2 2,287.7 4

2 4,514.0 8 2,873.6 8 11,727. 03 8,771.9 2 2,287.7 4

4,340.46 2,763.16 11,275.9 9 8,434.54 2,199.75

2 4,514.0 8 2,873.6 8 11,727. 03 8,771.9 2 2,287.7 4

4,340.46

4,514.08

52,780.00

2,763.16

2,873.68

33,600.00

11,275.9 9 8,434.54

11,727.0 3 8,771.92

2,199.75

2,287.74

137,116.0 0 102,564.0 0 26,749.00 1,586,969. 00

MONTHLY SALES PLAN 2021

January Ube Biko Biko Pandan Biko Champora do Suman Moron Leche Suman Cassava

2021 July

March

April

May

June

8,443.4 2 10,205. 92 7,395.3 9

Februar y 8,443.4 2 10,205. 92 7,395.3 9

8,443.4 2 10,205. 92 7,395.3 9

8,443.4 2 10,205. 92 7,395.3 9

8,443.4 2 10,205. 92 7,395.3 9

8,443.4 2 10,205. 92 7,395.3 9

8,781.1 6 10,614. 16 7,691.2 1

8,781.1 6 10,614. 16 7,691.2 1

4,930.2 6 3,167.7 6 14,893.

4,930.2 6 3,167.7 6 14,893.

4,930.2 6 3,167.7 6 14,893.

4,930.2 6 3,167.7 6 14,893.

4,930.2 6 3,167.7 6 14,893.

4,930.2 6 3,167.7 6 14,893.

5,127.4 7 3,294.4 7 15,489.

5,127.4 7 3,294.4 7 15,489.

174

August

Septemb er 8,443.42 10,205.9 2 7,395.39 4,930.26 3,167.76 14,893.5

October 8,781.1 6 10,614. 16 7,691.2 1 5,127.4 7 3,294.4 7 15,489.

Novemb er 8,443.42

Decemb er 8,781.16

Total

10,205.9 2 7,395.39

10,614.1 6 7,691.21

102,672.0 0 124,104.0 0 89,928.00

4,930.26

5,127.47

59,952.00

3,167.76

3,294.47

38,520.00

14,893.5

15,489.2

181,105.0

Cake Lechetin Puto Flan Puto-pao Putchinta Bibingka Sweet Sushi Palitaw de Yema Sumang Pandan Maja de Ube Sumang Mangga Hot Choco Coffee Tea

50 9,785.1 2 7,655.4 3 6,374.7 5 5,525.7 4 12,332. 15 8,087.0 9 5,978.2 9 4,930.2 6 4,676.7 3 2,978.7 0 12,148. 52 9,091.1 2 2,388.1 6

50 9,785.1 2 7,655.4 3 6,374.7 5 5,525.7 4 12,332. 15 8,087.0 9 5,978.2 9 4,930.2 6 4,676.7 3 2,978.7 0 12,148. 52 9,091.1 2 2,388.1 6

50 9,785.1 2 7,655.4 3 6,374.7 5 5,525.7 4 12,332. 15 8,087.0 9 5,978.2 9 4,930.2 6 4,676.7 3 2,978.7 0 12,148. 52 9,091.1 2 2,388.1 6

50 9,785.1 2 7,655.4 3 6,374.7 5 5,525.7 4 12,332. 15 8,087.0 9 5,978.2 9 4,930.2 6 4,676.7 3 2,978.7 0 12,148. 52 9,091.1 2 2,388.1 6

50 9,785.1 2 7,655.4 3 6,374.7 5 5,525.7 4 12,332. 15 8,087.0 9 5,978.2 9 4,930.2 6 4,676.7 3 2,978.7 0 12,148. 52 9,091.1 2 2,388.1 6

50 9,785.1 2 7,655.4 3 6,374.7 5 5,525.7 4 12,332. 15 8,087.0 9 5,978.2 9 4,930.2 6 4,676.7 3 2,978.7 0 12,148. 52 9,091.1 2 2,388.1 6

24 10,176. 52 7,961.6 4 6,629.7 4 5,746.7 7 12,825. 44 8,410.5 7 6,217.4 2 5,127.4 7 4,863.8 0 3,097.8 5 12,634. 46 9,454.7 6 2,483.6 8

24 10,176. 52 7,961.6 4 6,629.7 4 5,746.7 7 12,825. 44 8,410.5 7 6,217.4 2 5,127.4 7 4,863.8 0 3,097.8 5 12,634. 46 9,454.7 6 2,483.6 8

0 9,785.12 7,655.43 6,374.75 5,525.74 12,332.1 5 8,087.09 5,978.29 4,930.26 4,676.73 2,978.70 12,148.5 2 9,091.12 2,388.16

24 10,176. 52 7,961.6 4 6,629.7 4 5,746.7 7 12,825. 44 8,410.5 7 6,217.4 2 5,127.4 7 4,863.8 0 3,097.8 5 12,634. 46 9,454.7 6 2,483.6 8

0 9,785.12 7,655.43

4 10,176.5 2 7,961.64

0 118,987.0 0 93,090.00

6,374.75

6,629.74

77,517.00

5,525.74

5,746.77

67,193.00

12,332.1 5 8,087.09

12,825.4 4 8,410.57

149,959.0 0 98,339.00

5,978.29

6,217.42

72,696.00

4,930.26

5,127.47

59,952.00

4,676.73

4,863.80

56,869.00

2,978.70

3,097.85

36,221.00

12,148.5 2 9,091.12

12,634.4 6 9,454.76

2,388.16

2,483.68

147,726.0 0 110,548.0 0 29,040.00 1,714,418. 00

175