Pleños - Assignment No.1

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S PASTRY CORNER

J'
HAND-MADE DOUGH ROLLED
just For You!

A Home Bakery
Content
Estimate of Costs
Type of Costs
COST ESTIMATE Starting Business Budget: ₱70,000.00

Packing Materials
UNIT PRICE
CATEGORY QUANTITY UNIT TOTAL
(₱)

Mini Brown Paper Bags 100 each 3 300

Brown Paper Bags 100 each 5 500

Brown Paper Bags with Handles 100 each 15 1500

₱2,300.00
Product Ingredients
Flour --- --- --- ---
(All-Purpose Flour, Self-Rising Flour, Cornmeal)

All-Purpose Flour 5 kilo 50 250

Self-Rising Flour 5 kilo 45 225

Cornmeal 5 kilo 60 300

Sugar and Spices


(Sugar, Cinnamon, Star Anise, Granulated Garlic, --- --- --- ---
Paprika)

Sugar 5 kilo 69 345

Cinnamon 3 30 grams 35 105


Star Anise 3 50 grams 80 240

Granulated Garlic 3 300 grams 59 177

Paprika 5 34 grams 38 190

Leaveners --- --- --- ---


(Baking Soda and Baking Powder, Yeast)

Baking Soda 2 kilo 88 176

Baking Powder 2 kilo 160 320

Yeast 1 pack (800g) 245 245


Salt 1 kilo 35 35

Cocoa Powder 3 pack (100g) 90 270

Butter 3 box (227g) 144 432

Eggs 5 tray 225 1125

Milk 5 Liter 111 555

₱4,990.00
Equipment
Measuring Cups 1 set 450 450

Measuring Spoons 1 set 580 580

Wooden Spoon 2 piece 150 300

Rubber/silicon Spatula/Scraper 1 set 299 299

Metal Turner 1 piece 147 147

Pastry Brush 2 piece 129 258

Whisk 1 piece 509 509


Kitchen Scissors 1 piece 84 84

Rolling Pin 1 set 503 503

Fine-Mesh Sieve 1 set 643 643

Chef's knife 1 piece 620 620

Paring knife 1 piece 99 99

Rectangular Baking pan 1 full set 480 480

Round Cake Pan 1 set 299 299


Loaf Pan 5 piece 55 275

Pie Plate 1 piece 400 400

Square Baking Pan 2 piece 185 370

Wire Rack 1 piece 4,500 4,500

Muffin Pan 2 piece 1,000 2,000

Baking Sheet/Cookie Sheet/Sheet Pan 2 set 550 1,100

Stand mixer 1 piece 4,100 105


Parchment Paper 10 per set/pack 225 2250

Offset Spatula/Spreader 1 piece 160 160

Blender 1 piece 1,300 1,300

Commercial Oven 1 piece 35,000 35,000

₱52,731.00
Operating Activity
Taxes - monthly - 2,000

Water - monthly - 300

Electricity - monthly - 1,500

Payment to Employee 1 monthly 2,500 2,500

₱6,300.00
Types of Costs
01 Standard Cost
Are planned costs per unit of output that are
02 Fixed Cost
are those unaffected by changes in activity level over
established in advance of actual production. a feasible range of operations for the capacity or
1. Packing materials capability available
2. Product Ingredients 1. Taxes
3. Equipment to be used 2. Employee Salary
4. Operating Activity

03 Variable Cost
are those associated with an operation that vary in total with
04 Direct Cost
costs that can be reasonably measured and allocated
the quantity of output or other measures of activity level to a specific output
1. Packing Materials 1. Product ngredients
2. Product Ingredients
05 Indirect Cost
are costs allocated through a selected formula to the outpu ts
06 Sunk Cost
is one that has occurred in the past and has no relevance to estimates of
or work activities. future costs and revenues related to an alternative course of action

1. Equipment
1. Equipment

07 Life Cycle Cost


the summation of all costs, both recurring and nonrecurring, related t o a
product, structure, system, or service during its life span.

1. Packing Materials
2. Product Ingredients
3. Operating Activity
Summary
My pastry business plan aims to provide customers with high-
quality, freshly-baked pastries at a competitive price, while also
creating a sustainable and profitable business. The plan includes
strategies for marketing, operations, and financial management
to maximize profits and ensure long-term success.

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