Moonlight Rice Burger Hub
Moonlight Rice Burger Hub
Moonlight Rice Burger Hub
A Business Plan
Presented to the
Faculty of College of Business Education
Km. 2, Surigao City
By:
Nerrymay G. Delarmente
April Rose A. Rivero
Catherine T. Geli
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May 2021
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Approval Sheet
APPROVAL SHEET
PANEL OF EXAMINEES
Accepted and approved in partial fulfillment of the requirements for the degree
of Bachelor of Science and Accountancy.
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Acknowledgement
ACKNOWLEDGEMENT
The researchers would like to give due recognition and heartfelt appreciation to the
cooperative efforts of several individuals who sustained their interest in bringing this
her valuable time and effort in giving the researchers helpful advice as well as in
We would also like to thank our dear panelists, Mrs. Glenda Arlegui, Mrs.
Ma. Elena Tecson, and Mr.Gerry Bacud,for giving us their valuable time and for their
Above all, the researchers would want to express their deepest gratitude to
the Almighty Father for His countless blessings and for bestowing our knowledge,
this study.
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TABLE OF CONTENTS
TITLE PAGE i
APPROVAL SHEETii
ACKNOWLEDGEMENT iii
TABLE OF CONTENTS iv
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CHAPTER 7 OPERATIONS 29
Location and facilities 29
Business Logo 30
Moonlight Interior Design 31
Layout 32
Daily Operation 33
Legal 34
Personnel Requirements 37
Inventory 38
Supplier 38
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APPENDICES
CURRICULUM VITAE 61
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CHAPTER 1
EXECUTIVE SUMMARY
We tend to look forconvenient food that can easily get rid of our
hungerand since Filipinos are rice lovers, we introduce the Moonlight Riced
Burger.It is the first-ever Rice Burger business in Surigao City. It is inspired by the
entirely new to the industry to provide a new experience to the people of Surigao
City that will surely fill their hunger. The Moonlight Rice Burger will offer two
varieties of Rice Burger which are the Rice Chicken Burger and the Rice Meaty
Burger as the main products of the business withsoda, iced tea, and fruit juices as
drinks.
manpower of the business operating personally and with three (3) employees as
service crew; assistant cook and delivery man. The business is serving dine-in,
take-out, and order online through 3rd party online delivery. The Location of the
business will be located in Happy Home Kid’s Stuff and General Merchandise
Building, Kaimo St., Surigao City that is within the city proper as our target
market will be busy day job people, teenagers, health-conscious and food
enthusiasts.
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quality and consistently improve and innovate products with prices that are worth
Surigao and to expand in other locations within the city will be our goal.
by that the three (3) owners will contribute equally ₱200,000. This will cover
andingredients needed to operate the business. The remaining capital will serve as
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Introduction
McDonald’s Rice Burgers in Japan will be the first-ever Rice Burger business in
Surigao City. The inspiration for the product comes from the problem of people
having less time to enjoy hunger-filling experiences because of work, and to those
Burger which are the Rice Chicken Burger and the Rice Meaty Burger as the main
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Management team
assembled a team that embraces different disciplines with expertise in all areas of
the business. Initially, the management team depends on the 3 co-founders. We all
will be monitoring the business activities and some will specify in a particular
area. Ms. Delarmente will be the head cook/chef because of her talent and
experience, especially in cooking. Ms. Rivero, on the other hand, will manage the
business operations. And Ms. Geli is the head accountant of the business because
Personnel Plan
We will also hire staff who are 18 to 25 years old with pleasantpersonalities to
help us provide good service to our customers and to expand our business.
Market Opportunities
Happy Home Kid’s Stuff and General Merchandise Building, Kaimo St., Surigao
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food establishments in the area, 12 of which are fast food and cafes and the
remaining are fine dining or full-service restaurants. Most of them does not offer
rice burger, and that is one of our strengths to gather customers who would love to
students from different campuses, and workers or busy day job people who
worknearby since there are a lot of establishments near our location including
lastly, we can cater online through 3rd party online deliveries expanding our
close competition we will need to stay engaged with our customers, offer the best
Competitive Advantage
competition here in Surigao City. Our product will be unique in the market. The
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• Superior product quality and positioning combined with a price lower than
Financial Projection
Capital
Moonlight Rice Burger Hub requires a capital of ₱ 600,000 and by that the three (3)
owners will contribute equally ₱ 200,000. This will cover start-up requirements and
complete the equipment, location, utilities, and ingredients needed to operate the
business. The remaining capital will serve as a rotating fund for the operation of the
business.
Expenses
● Cost of goods sold
Includes direct labor and packaging.
● Raw materials
The raw materials are consumed fully at the end of the period.
● Advertising Expense
During monthly or special events only.
● Maintenance Expense
The maintenance for the machinery, equipment, and vehicle every 3 months
only.
● Transportation Expense
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The gasoline expense is budgeted at 100.00 per day or 3,000 per month.
● Business Permits
● Tax Expense
Tax expense is assumed to be 30% of the Net Income of the Company.
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CHAPTER 2
OVERVIEW AND OBJECTIVES
Surigao City with a dark and cozy concept. The owners named the business
"Moonlight" as they love heavenly bodies specifically the moon and stars. The
place has a unique and relaxing vibe that is very welcome to everyone. The
owners also want the guest to appreciate the beauty of the moon itself while
Filipinos, we tend to get our stomachs to fill with rice instead of bread, inspired by
Japan's McDonalds, we create our own Rice Burger to cater to the Surigaonons.
Vision
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Timeline
Objectives
burger businesses and establish our brand as a trusted space where busy customers
can satisfy their warm meal cravings in a timelymanner, while being served with
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Mission Statement
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CHAPTER 3
PRODUCTS AND SERVICES
Product Description
hamburger with compressed rice patties substituted for the hamburger buns. Our
fast food will feature unique variations on the hamburger. These variations are
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Aside from these Burgers, the business will offer a variety of beverages that will
Iced Tea
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INGREDIENTS
Rice Bun
• 1 tablespoon oil
• 1 tablespoon of Butter
Pork Patty
• 2 pcs tomato
• 1 leaves of lettuce
Chicken Patty
• 1 teaspoon of oil
• 1 egg
• 1 cup breadcrumbs
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• 2 pcs of tomato
• 1 leaves of lettuce
Barbeque Sauce
• 1 teaspoon of butter
• 1 cup of sugar
Katsu Sauce
• 1 tablespoon of sugar
• ½ cup of ketchup
PROCEDURE
Rice Bun
Step1. Mix the rice, oil, and butter until evenly combined.
Step 2. Press 1 cup of rice into the bottom of a greased 1 cup measure.
Step 4. Put the rice buns until lightly browned on both sides and intact.
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Pork patty
Step 4. Starting with a hot grill, allowing a 2–3-minute sear on one side and turning
to fully cook on the opposite side. This keeps the burger intact and juicy.
Chicken Patty
Step 1. Mix breast chicken, 1/4 cup bread crumbs, onion, egg, garlic, salt, and black
pepper in a bowl. Moisten hands and shape chicken mixture, 2 tablespoons at a time,
Step 2. Spread remaining 1/4 cup bread crumbs into a shallow dish. Roll patties in
Step 4. Cook chicken patties in hot oil until deep brown color on the bottom, 5 to 6
minutes. Turn patties and cook until the other side is browned, 3 to 4 minutes more.
Barbeque Sauce
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Step 2. Put the butter in a medium saucepan. Add garlic and stir it until it becomes
golden brown.
Step 3. Combine all ingredients in a medium saucepan situated over medium heat.
Allow to come to a bubble and then reduce the heat to low. Allow simmering until
Katsu Sauce
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Services Description
namely:
Self Service. In this type of service, the guests enter the dining area and select
food items. They pay for coupons for respective food items. They go to the food
counter and give the coupons to avail the chosen food. The guests are required to
Home Delivery. The business also offers food delivery service to a customer’s
comply with all state and local laws regarding the sale of food and beverages to
the general public. The owners will also ensure, at all times, the company’s
Competition
Moonlight Rice Burger Hub has the following advantages over its leading
competitors.
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● Rice Burger is the latest comfort food that will satisfy anyone especially the
younger generations.
● Healthy menus, price competitive, quality, and fast services are also offered.
Future Product
However, as we extend further, we will introduce seasonal products that are only
available for a specified period. We will introduce special rice burgers in different
series such as Tuna riced burger and Grilled Beef riced burger. Aside from that,
branch within the city and that will require usto recruit more employees that will
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CHAPTER 4
MARKET OPPORTUNITIES
Market Summary
theelderly ones, those students from different campuses, and workers or busy day
job people who work nearby since there are a lot of establishments near our
and more.
Market Trends
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growing population and rising incomes. For the years 2020 and 2021, revenues are
seen to reach P637.3 billion and P656.5, respectively (Allied Market Research
2020).
the growing affluence, increasingly busy lifestyles, the desire for convenience, and
Market Growth
restaurants across the Philippines. Over the past decade, several foodservice outlets
skyrocketed in the Philippines. From roughly 76,000 outlets in 2012, the number of
outlets increased to 93,000 by 2018. Hence, the surge in demand for convenience
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food products is the major factor driving the growth of the Philippines quick service
Market Needs
time-starved lifestyle. This has increased the demand for food products such as
“Consumers are eating burgers more often than ever before. The overwhelming
majority of consumers (95%) say they eat burgers at least once a month—and
aims to sell a new taste of rice burgers in this generation. We will cater to those
people having less time to enjoy a hunger-filling experience because of work, and
to those food enthusiasts who want to experience the unique and new taste of
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CHAPTER 5
SALES AND MARKETING
Target Market
or 100Surigaonons, especially those who are looking for convenient food that is
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Our main targetis workers who are busy on their jobs and can’t
make their lunch due to their workload and those who are situated in a campus
environment near our location. This will include students from high school and
individuals who have an excellent taste in the choice of food, but no time to prepare
them.
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Marketing Strategies
Product
business focusing on rice burgers as its main product. Our main product line is
Chicken Burger. We used white rice as our burger bun. Furthermore, we also offer
additional toppings such as eggs, cheese, and fries. The business will also offer
flavored fruit juices as drinks such as orange, pineapple, strawberry, lemon juice,
and soda such as coke, sprite, and royal. Moreover, the company also bundles its
Place
with target customers: Actual or physical store and a website to distribute its
products.
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Stuff and General Merchandise Building, Kaimo St., Surigao City. The owners
schools and work establishments. We also plan to create an optimized website that
includes the company’s menu, where the customers can place their orders for
home deliveries.
Price
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BEVERAGES
it ensures that you are earning enough to cover the costs of production plus are
earning a profit on top of that. However, it can still be adjusted based on the
economic growth of the country or the price of the minor and major ingredients of
the products as well as the transportation, packaging, etc. that will affect the price
of our product.
The prices of Rice Meaty Burger and Rice Chicken Burger will
be dependent on how the market price of the main ingredients is. Any changes in
the price of the Rice Meaty Burger and Rice Chicken Burger will be taken into
consideration to the factor that measures the consumer’s capability to purchase the
products.
Promotion
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promote its products. We plan to promote our business through the following
methods:
Advertising. The company advertises its products through online and print media
Sales Promotions. The business will be using a website and social media platform.
The website includes information about our business to capture a wider market.
Social Media will allow us to connect with our followers and provide menus,
coupons, and location information. The major social media platform of the
Personal Selling. The company’s personnel also typically use personal selling to
Pricing Strategies
based our price on the law of demand and law of supplies. If the demand and
supplies in the public market increase, our price will decrease. If the demand
decreases while the supplies increases, our price will decrease. If the demand and
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supplies decrease, our price will increase. And lastly, if the demand increases
Packaging
greener nation
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environment.
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CHAPTER 6
COMPETITIVE ADVANTAGE
The potential competitor who is capable to enter the market and target
the same customer is Burger King. It is also one of the biggest fast-food chains in the
Most of the burgers prepared in Burger King are cooked properly and
grilling over the fire. In addition, Burger King has an advantage as they have
numerous burger options. They also serve varieties of side dishes such as apple pie
Although Burger King has expanded its menu selections, they have
remained true to their original flame-broiled burgers. This product gives them an
advantage over other fast-food chains or restaurants. They become successful over
the years. Currently, they are expanding their business, they put up Burger King
Primary Competitors
Jollibee due to their speedy process and good quality products. Both of them are
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offering prices at low cost. Extended competitors include Angel’s Burger and Minute
Burger. Angel’s Burger offers buy-one-take-one burgers and still one of the most
love and known burger chain in the city. Minute Burger on the other hand has some
Secondary Competitors
Rice Burger in Surigao City are Calda Pizza, Biano’s, and Eat Zone. They sell a
Opportunities
• All the members of the management team are properly qualified for this sector.
• Can increase revenue with our innovation Burger’s new flavors and new recipes.
Risk
• Initial poor service and product quality discourage customers from returning.
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CHAPTER 7
OPERATIONS
building at the Happy Home Kid’s Stuff and General Merchandise Building,
Kaimo St., Surigao City. The lease contract has an option of renewal for three
years at a fixed rate that Moonlight will execute depending on the financial
distance from Grandstand. The commercially zoned premises have the necessary
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water and electricity hookups and will require only minor remodeling to
Each will need approximately 560 square meters. The operating space will consist
remaining space is for the office. There’s some small space for a parking area.
Metropolitan Water District, Surigao City. Electric power, on the other hand, will
be connected to Surigao del Norte Electric Cooperative INC. The business will
The burger shop’s interior design has a dark and cozy concept
and a modern wooden décor that will convey the quality of the served beverages
and snacks. The place has a unique and relaxing vibe that is very welcome to
everyone. The stores will be located on high traffic commuter routes to catch
customers going to or from work, while they are out for lunch, or on a shopping
expedition. We will also have signage and banners tograb the attention of the
customer.
Business Logo
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design. The "Riced Burger" at the top and the burger icon showcases the business'
specialty. It has a vertical C-shape framing in the upper and lower portion which
makes the logo more professional. The background has a dark galaxy accent that
makes the words stand out. The overall look of the logo is suitable for the concept
of the business.
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Layout
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Daily Operation
The operation starts at 7:30 am and ends at 6:30 pm.7:30 am to 8:30 am in the
preparation and 6:00 to 6:30 pm is the schedule for cleaning the business premises
and disposal of waste and finalizing financial reports for the day. The business
The buying of raw materials and other necessities of the business will be done
personally by the quality control incharge every Sunday afternoon unless there are
Ms. Rivero and Ms. Geli will be responsible for ordering, receiving,
schedules will be staggered with perishable products being ordered multiple times
per week to preserve freshness. Standard grocery and supply orders will be
Ms. Rivero will rely on operational checklists to verify that each work
shift has been properly prepared for and to ensure the operational standards are
followed before, during, and after work shifts.The restaurant layout, including the
dining area, kitchen, and serving line, has been designed for efficiency and
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Upon arrival, customers will be greeted immediately by the service crew. Once the
printer located in the cooking area. The assistant cook will use the printed ticket to
keep track of orders and place the meal under the heating lamps until the order is
complete. The kitchen preparation line has been designed to be operated by Ms.
Delarmente as a chief cook. This design allows line staffing to be adjusted to the
business volume.
Ms. Geli will be the one who is in charge of handling all the cash that
will be settled at the end of each shift. The closing shift will involve designated
closing duties that will leave the restaurant clean and fully prepared for the next
day.
Legal
The following are necessary for the business to start the operation;
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DTI ₱ 500.00
Documentary Stamp Tax ₱ 15.00
BIR Registration ₱ 500.00
Regulatory fees:
· Business plate/ sticker ₱ 200.00
· Garbage fee ₱ 200.00
· BFO Certification fee ₱ 100.00
· Mayor’s permit ₱ 150.00
· Health and Sanitation inspection fee ₱ 350.00
· Employees ₱ 300.00
· Fiscal Clearance fee ₱ 100.00
· Police clearance ₱ 100.00
· Research fee ₱ 100.00
· Sanitary inspection ₱ 100.00
· Tax clearance fee ₱ 100.00
· Helper permit ₱ 50.00
Initial Fee ₱1,000.00
Stickers and tags ₱ 200.00
Regular Plate ₱ 450.00
TOTAL: ₱ 4,515.00
Aside from the business permits, the proposed business will have to pay for
registration fee motor vehicle or delivery vehicle. The details are the following:
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The total permits to be paid are Php, 1,650.00 plus Php 2,865.00 = Php 4,515.00
(Note: The amount above does not include taxes.)
As a food business that is engaged in selling food and beverages, we will provide
Addressing the quality and safety of food will require our collaborative efforts,
following scientifically valid laws and local regulations to meet the challenges and
risks.
Our selected and trained staff will understand and meet the regulatory
requirements for addressing food risks, and take the steps to promote cost-efficient
and effective quality control systems in the sale of foods. Other than local
regulations and food compliance policies, Moonlight Rice Burger staff will also
strictly follow specific quality assurance programs in place to maintain proper food
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● Training of Employees
● Staff Management
However, based on the local food industry and environment, health standards, and
service itself e.g., energy use, air emission and water emissions, solid waste
generation (food waste and packaging materials) during the food processes and
servings.
C. Insurance.
collision, and riot. This also helps cover the costs of damage to our business
they get injured or sick from their job. This coverage can help pay their
medical bills.
Personnel Requirements
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Assistant Cook
Service Crew
Delivery Personnel
Inventory
Ms. Rivero and Ms. Delarmente will practice sound management procedures to
control costs, ensure food and service quality. Moonlight Rice Burger Restaurant
will use an item-specific order guide to track order history and maintain designed
Our operational managerMs. Rivero, and Ms. Geli will conduct a weekly
profits and loss reports. Moreover. Daily inventory will be taken on specific items.
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The movement will be compared to sales data to ensure designated products have
Supplier
business, Ms. Delarmente and Ms. Rivero have established relationships with
ML meat and frozen shop will supply us fresh meat and Ricklens will
supply us rice. ML meat and frozen supplier is within 600m from our restaurant
while Ricklens Rice supplier is 200m away. Coca-cola Surigao will supply us soda
(coke, sprite, and royal) and Fruit juices (del monte) will be supplied by Absolute
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CHAPTER 8
MANAGEMENT TEAM
Organizational Chart
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Designation/Roles
working as a server in a “carenderia” own by her neighbor. She also assists her
sister’s online clothing business and the one who keeps the money. She completed
Catherine has 2 years of experience in managing the business finances in her own
online business, the Baked Spaghetti. She was the VP-Finance 2020-2021 in
also completed her work immersion in Rural Bank of Placer. She was a graduate
Nerryhas over 4 years of experience in cooking. She was an assistant cook in her
brother’s business; the Bakers District located in Surigao City. She was also a
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She has a 1-year of work experience in cooking. An NC-II holder for over 6 years.
Has a driver's license for over 5-years. He was a delivery man in Road Grill for
over a year.
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● Preparing payroll.
purchases.
● Enter price changes by referring to price sheets and special sale bulletins.
● Balances cash drawer by counting cash at the beginning and end of work.
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● To assist the chef in the preparation of all items needed for service, from
equipment.
frame.
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company.
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CHAPTER 9
FINANCIAL ANALYSIS
General Assumptions:
Current Assets
Non-Current Assets
Liabilities
● The annual taxes for the current operation will be paid in the following year.
● The business will avail PhilHealth insurance in the 2nd year of its operation.(This
● The business will also avail property and casualty insurance in the 3rd year of its
Equity
● The partners agreed to contribute an equal sharing of the capital for the amount
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● The 3 partners are assumed to withdraw an equal amount of 8,000 per month
Revenues
● Sales demand increases by 10% per year due to an increase in quantity sold.
Expenses
● Raw materials
This account will increase by 5% every year. (This increases due to factors like
This account will increase by 3% every year. (This increases due to factors like
● Advertising Expense
● Maintenance Expense
The maintenance for the machinery, equipment, and vehicle every 3 months
● Packaging Expense
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This account increase by 2% per year. (This increases due to factors like inflation,
● Transportation Expense
The gasoline expense is budgeted at 100.00 per day or 3,000 per month. This
● Utility Expense
● Depreciation Expense
● Tax Expense
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OPERATING BUDGET
This section of the financial study shows computation for balances appearing in
SCHEDULE 1
Initial Capital Requirement
Partners Ratio Invested Amount
Delarmente, Nerrymay G. 33.33% ₱ 200,000.00
Geli, Catherine T. 33.33% ₱ 200,000.00
Rivero, April Rose A. 33.33% ₱ 200,000.00
TOTAL 100% ₱ 600,000.00
SCHEDULE 2
SALES
DAILY MONTHLY ANNUALLY
Year 1 ₱ 9,769.00 ₱ 195,380.00 ₱ 2,344,560.00
Year 2 ₱ 10,745.90 ₱ 214,918.00 ₱ 2,579,016.00
Year 3 ₱ 11,820.49 ₱ 236,409.80 ₱ 2,836,917.60
Year 4 ₱ 13,002.54 ₱ 260,050.78 ₱ 3,120,609.36
Year 5 ₱ 14,302.79 ₱ 286,055.86 ₱ 3,432,670.30
SCHEDULE 3
Statement of Cost of Goods Sold
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Km. 2, 8400 Surigao City, Philippines
SCHEDULE 4
Purchased of Raw Materials
UNIT COST PER COST PER COST PER
ITEMS UNIT QTY
COST DAY WEEK YEAR
Bread Crumbs ₱119.00 kg 4 ₱476.00 ₱2,380.00 ₱28,560.00
Meat ₱310.00 kg 7 ₱2,170.00 ₱10,850.00 ₱130,200.00
Tomato ₱60.00 kg 3 ₱180.00 ₱900.00 ₱10,800.00
Cheese ₱80.00 pc/s 4 ₱320.00 ₱1,600.00 ₱19,200.00
Egg ₱210.00 tray 3 ₱630.00 ₱3,150.00 ₱37,800.00
Crispy Fry ₱125.00 kg 4 ₱500.00 ₱2,500.00 ₱30,000.00
Chicken ₱220.00 kg 5 ₱1,100.00 ₱5,500.00 ₱66,000.00
Lettuce ₱40.00 pc 3 ₱120.00 ₱600.00 ₱7,200.00
Rice ₱2,000.00 sack 3 ₱6,000.00 ₱30,000.00 ₱360,000.00
Butter ₱60.00 box 3 ₱180.00 ₱900.00 ₱10,800.00
Brown Sugar ₱33.00 kg 2 ₱66.00 ₱330.00 ₱3,960.00
Cooking oil ₱60.00 kg 5 ₱300.00 ₱1,500.00 ₱18,000.00
Soy sauce ₱20.00 kg 4 ₱80.00 ₱400.00 ₱4,800.00
Ketchup ₱58.00 gallon 1 ₱58.00 ₱290.00 ₱3,480.00
Garlic ₱20.00 kg 3 ₱60.00 ₱300.00 ₱3,600.00
Del Monte Juice ₱80.00 liter 4 ₱320.00 ₱1,600.00 ₱19,200.00
Lemon Ice tea ₱173.00 250g 3 ₱519.00 ₱2,595.00 ₱31,140.00
Soda ₱144.00 12pcs 4 ₱576.00 ₱2,880.00 ₱34,560.00
French fries ₱90.00 kg 4 ₱360.00 ₱1,800.00 ₱21,600.00
Seasonings ₱500.00 pc/s 2 ₱1,000.00 ₱5,000.00 ₱60,000.00
TOTAL ₱ 15,015.00 ₱ 75,075.00 ₱ 900,900.00
SCHEDULE 5
Packaging
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SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
SCHEDULE 6
Office Supplies
NO. OF COST PER COST PER
ITEMS QTY PRICE
MONTHS MONTH ANNUAL
Record Book 2 ₱ 80.00 2 ₱ 160.00 ₱ 320.00
Official Receipt 30 ₱ 20.00 12 ₱ 600.00 ₱ 7,200.00
Ballpen 1 ₱ 60.00 4 ₱ 60.00 ₱ 240.00
Bond Paper 1 ₱ 179.00 2 ₱ 179.00 ₱ 358.00
Puncher 2 ₱ 30.00 1 ₱ 60.00 ₱ 60.00
Stapler 2 ₱ 32.00 1 ₱ 64.00 ₱ 64.00
Folder 10 ₱ 8.00 4 ₱ 80.00 ₱ 320.00
TOTAL ₱ 1,203.00 ₱ 8,562.00
SCHEDULE 7
Kitchen Equipment
ITEMS UNIT COST UNIT QTY AMOUNT
Utensils ₱2,081.00 set (4pcs.) 1 ₱ 2,081.00
Stainless Steel
₱872.00 set(16pcs.) 1 ₱ 872.00
Kitchen Utensils
Pitcher ₱199.00 set 4 ₱ 796.00
Glass ₱86.00 set 2 ₱ 172.00
Tray ₱70.00 set 4 ₱ 280.00
TOTAL ₱ 4,201.00
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SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
SCHEDULE 8
Dining Furniture and Fixtures
ITEM PRICE QUANTITY AMOUNT
Aircon ₱ 20,000.00 1 ₱ 20,000.00
Exhaust Fan ₱ 5,000.00 1 ₱ 5,000.00
Wall fan ₱ 919.00 2 ₱ 1,838.00
Computer ₱ 6,000.00 1 ₱ 6,000.00
Cash Register ₱ 10,700.00 1 ₱ 10,700.00
Office chair and table ₱ 1,850.00 2 ₱ 3,700.00
Cabinet ₱ 1,800.00 1 ₱ 1,800.00
Table and Chair ₱ 4,034.00 4 ₱ 16,136.00
TOTAL ₱ 65,174.00
SCHEDULE 9
Machinery and Equipment
ITEMS PRICE QUANTITY AMOUNT
Freezer ₱ 18,953.00 1 ₱ 18,953.00
Burger Griller ₱ 3,299.00 1 ₱ 3,299.00
Deep Fryer ₱ 1,099.00 1 ₱ 1,099.00
Refrigerator ₱ 15,000.00 1 ₱ 15,000.00
TOTAL ₱ 38,351.00
SCHEDULE 10
Building Renovation
ITEMS UNIT COST QTY AMOUNT
Paint ₱ 700.00 7 ₱ 4,900.00
Decorations ₱ 2,500.00 1 ₱ 2,500.00
Light Bulb ₱ 150.00 8 ₱ 1,200.00
Chandelier Moon light ₱ 1,500.00 3 ₱ 4,500.00
TOTAL ₱ 13,100.00
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SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
SCHEDULE 11
Salaries Expense
Personnel Cost per Day Cost per Month Cost per Annual
Head chef ₱ 300.00 ₱ 9,000.00 ₱ 108,000.00
Operating Head ₱ 310.00 ₱ 9,300.00 ₱ 111,600.00
Bookkeeper/ Cashier ₱ 310.00 ₱ 9,300.00 ₱ 111,600.00
Assistant cook ₱ 210.00 ₱ 6,300.00 ₱ 75,600.00
Waiter ₱ 200.00 ₱ 6,000.00 ₱ 72,000.00
Delivery boy ₱ 200.00 ₱ 6,000.00 ₱ 72,000.00
TOTALPAYROLL ₱ 45,900.00 ₱ 550,800.00
SCHEDULE 12
Rent Expense
Monthly Annual Cost
₱ 15,000.00 ₱ 180,000.00
SCHEDULE 13
PhilHealth Insurance
COST PER MONTH COST PER ANNUAL
₱ 2,100.00 ₱ 25,200.00
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SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
SCHEDULE 14
Property and Casualty Insurance
COST PER ANNUAL
₱ 120,000.00
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SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
SCHEDULE 15
Utilities Expenses
ITEMS COST PER MONTH COST PER ANNUAL
Water bill ₱ 8,000.00 ₱ 96,000.00
Electricity bill ₱ 10,000.00 ₱ 120,000.00
Internet ₱ 2,000.00 ₱ 24,000.00
TOTAL ₱ 17,000.00 ₱ 240,000.00
SCHEDULE 16
Transportation Expense
ITEMS Cost per Day Cost per Week Cost per Annual
Delivery Expense 100 ₱500.00 ₱6,000.00
TOTAL ₱6,000.00
SCHEDULE 17
Advertising Expense
NO. OF COST PER ANNUAL
ITEMS COST
MONTHS MONTH COST
Banner ₱ 500.00 8 ₱ 500.00 ₱ 4,000.00
Flyers ₱ 250.00 8 ₱ 250.00 ₱ 2,000.00
TOTAL ₱ 750.00 ₱ 6,000.00
SCHEDULE 18
Maintenance Expense
NO. OF
ITEMS COST ANNUAL COST
MONTHS
For cleaning and ₱ 5,000.00 4 ₱ 20,000.00
repairing
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SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
SCHEDULE 19
Business Permits and Licenses
DTI ₱500.00
Documentary Stamp Tax ₱15.00
BIR Registration ₱500.00
Regulatory fees:
· Business plate/
₱200.00
sticker
· Garbage fee ₱200.00
· BFO Certification
₱100.00
fee
· Mayor’s permit ₱150.00
· Health and
₱350.00
Sanitation inspection fee
· Employees ₱300.00
· Fiscal Clearance
₱100.00
fee
· Police clearance ₱100.00
· Research fee ₱100.00
· Sanitary
₱100.00
inspection
· Tax clearance fee ₱100.00
· Helper permit ₱50.00
Initial Fee ₱1,000.00
Stickers and tags ₱200.00
Regular Plate ₱450.00
TOTAL: ₱4,515.00
SCHEDULE 20
Miscellaneous Expense
COST COST
UNIT COST PER
ITEMS UNIT QTY PER PER
COST DAY
WEEK ANNUAL
Joy Dishwashing liquid ₱ 99.00 litter 2 ₱ 198.00 ₱990.00 ₱11,880.00
Hand soap ₱ 99.00 litter 2 ₱ 198.00 ₱990.00 ₱11,880.00
Powder soap ₱ 160.00 kg 1 ₱ 160.00 ₱ 800.00 ₱ 9,600.00
Tupperware ₱ 1,449.00 set 1 ₱ 1,449.00
Hair net ₱ 32.00 pc 7 ₱ 245.00
Apron ₱ 38.00 pc 7 ₱ 266.00
Garbage Bag ₱ 65.00 pcs 2 ₱ 130.00 ₱ 650.00 ₱ 7,800.00
garbage bin - small ₱ 89.00 pcs 1 ₱ 89.00
garbage bin - big ₱ 190.00 pcs 3 ₱ 570.00
Mop ₱ 205.00 pcs 1 ₱ 205.00
Doormat ₱ 99.00 pcs 5 ₱ 445.00
spray bottle ₱ 114.00 set 1 ₱ 114.00
70
SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
71
SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
72
SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
BREAKEVEN ANALYSIS
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SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
CURRICULUM VITAE
Personal Information:
Sex : Female
Religion : Catholic
Norma A. Rivero
Educational Attainment:
Junior High School : Surigao del Norte National High School (SNNHS)
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SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
CURRICULUM VITAE
Personal Information:
Sex : Female
Religion : Catholic
Amalia T. Geli
Educational Attainment:
Junior High School : Surigao del Norte National High School (SNNHS)
75
SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
CURRICULUM VITAE
Personal Information:
Sex : Female
Religion: : Catholic
Educational Attainment:
Junior High School : Surigao del Norte National High School (SNNHS)
76