Pagsasalingwika Aldrin

PWU-CDCEC CALAMBA
ALVA CENTER ROSAL ST. BRGY. UNO, CROSSING CALAMBA CITY, LAGUNA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

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On the other hand Red rice could be substitute flour in making pastries. This
will be organic flour that is rich in nutrition and safe to use. Red rice is a type of rice
that has a variety of vitamins especially Vitamin B1, B2 and Vitamin C. The benefits of
red rice are better to maintain health and cure various diseases. This is because red rice
is rich in natural fiber, nutrition, vitamins and its mineral content is high, Red rice has a
pleasant nutty flavor with an earthy tone.
General objectives
Red rice is a nutritious and delicious alternative to brown and white rice and when
eaten in combination with a healthy diet loaded with healthy fats, lean proteins, fruits
and vegetables can help to protect many diseases. It can also help you lose weight and
keep you looking and great feeling.
 To opportunities in developing varieties of pastry products in the market.
 To present new sets of products in the market.
 To introduce a product with good quality of bread and pastries without harming
our health
 To look for the ideal location of the business.
 To produce good quality product that will satisfy the cravings and will benefit the
health of every individual.

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Specific Objective
Marketing Aspect
Covers the description and outlook of the industry, size of the industry, target market,
market segmentation, demand and supply. It aims to determine the customers future
needs and wants. It is the process of perceiving, understanding, stimulating and
satisfying the customer’s needs.
 To look for the description and outlook of the industry
 To know the size of the industry
 To know its target market
 To know where the demand of the study
 To create a product and its packaging.
Technical Aspect
Covers general business conditions, process of the product, and workflow of the
process, description of the study, equipment and layout. The technical study discusses
how the products are to be produced.
 To know the general business condition
 To execute the production process
 To circulate the workflow of process of the product.
 To know the description of the materials and equipment.

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Financial Aspect
Covers initial capital requirements, financial assumptions, and projected income
statement, projected state of cash flow, projected balance sheet, and financial analysis
of the business.
 Financial Assumptions
 Initial Capital Requirements
 Cost and Expense Schedule
 Projected Demand and Sales
 Projected Income Statement
Management Aspect
Cover the form of ownership, organizational chart of the business, business
policies and management policies. This is very important aspect because it helps to
conduct the efficiency and effectiveness of the organization
 To establish a new business that could be known in the food industry.
Socio-Economic Aspect
Covers contribution of business income and employment, tax contribution of the
business. This studies the relationship between economic activity and social life.
 To promote pastry products that is made from Red rice flour.
 To promote a beneficial product to the customer.
 To introduce a products to reduce of having diseases.

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Framework of the Study
The study aspires to evaluate and analyze the marketing aspect, which consist:
target market, promotion, pricing strategy and business condition; the technical aspect,
which comprises: product, product description and process, equipment and materials
used; the financing aspect which covers: capitalization, source of funds, total expenses,
total sales and return on investment; also the management aspects that conforms:
ownership, flow of organization and constituents; and the socio-economic aspect that
corresponds: its contributions to our economy and government.
MARKETING TECHNICAL FINANCIAL MANAGEMENT SOCIO- ECONOMIC

ASPECT ASPECT ASPECT ASPECT ASPECT
Description General Financial Form of Contribution on

and outlook of Business Assumption ownership to income and
the industry Condition Employment
Initial capital Organizational
Size of the Production requirements chart
Tax
industry Process
Contribution
Cost and
Target Market Workflow of
Expense
the process
Market Schedule
Segmentation Product
Projected
Service
Market Share Demand and
Description Sales
Demand study
Materials
Sales and Projected
Projection Equipment Income
Statement
Competition Plant Layout
Product and Plant
Packaging Location
Figure 1.0 Framework of the Study

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Significance of the study
The result of this thesis will improve the quality of food product that Filipino
usually eats. The product will be more appealing and delicious than the locally
available items. In addition to that, the raw material red rice contains such as B1 and
B3, and is rich in manganese, iron, selenium, magnesium, phosphorus and thiamine
which are beneficial to man. Other health benefits of red rice include prevention of
gallstone, lower the risk for diabetes, and reduce severity of asthma attacks.
Operational definition
Pastries – commonly known as baked goods.
Pulverized – grinding of grains into fine powder.
Gluten – commonly found on dough.
Baking soda – helps to raise the bread and pastries.
Baking powder – it also helps the bread to become airy.
Anthocyanin – the reason why the rice has its distinct color, it also acts as a natural
colorant.
Cardiovascular disease – a disease usually pertaining to the heart.
Diabetes – eating of too much sugar.
Cancer - weakening of the human immune system.
Vitamin C – acidic vitamins found in citrus fruits and leafy vegetables.
Fiber – helps you to digest foods.
Staple – common used ingredients.
Various – different kinds.

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Retained – something that is left behind.
Protein – a nutrient that we commonly need.
Quality - special physical appearance.
Beneficial – Producing benefits.
Essential – commonly needed in our everyday life.

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essential nutrient that provides your body with energy when consumed carefully but
with high intakes of fat can increase your risk of having obesity. And also our goal is
for those people who have Celiac Disease or sensitivity to wheat and gluten to be able
to indulge pastries that uses flour.
The proponents would want to introduce “Red Rice Flour Pastries” in the market
because it envisions healthiness to our possible consumers.
Selling pastries that is made from Red rice is rare because it is not a common
product. It cannot be found in many stores here in Calamba; you can get it to far places
like provincial provinces that produce rice and wheat. As a newly built business, we
want to prove that it can surpass the market by giving the customers a good quality and
a good product for them.
Size of the Industry
The kind of business that the proponents wanted to establish belongs to a small-
scale business. Although the product utilizes less number of people and capital, the
proponent wants to prove that this would not be a problem or a disadvantage of the
product.
The researchers determined the population in the City of Calamba with its average
growth rate from the year 2017 and they gathered the formula for the computation from
the NSO at the municipality of the City of Calamba. This was used as a basic for the
2017 population for them to be able to compute for the five-year projection of
population of the proposed study.

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Table 1.0 Population of selected Baranggay in Poblacion, Calamba City 2017
BARANGAY POPULATION
Brgy. Pansol 11,715
Brgy. Bucal 8,643
Brgy.Halang 8,153
Brgy. Uno 6,188
TOTAL POPULATION 34,699
Using the Solving formula,
n = sample size
N= Population
e= margin error
n= 34,699
1+ (34,699) 10%2
n= 34,699
1+ (34,699) (0.01)
n= 34,699
1+ 346.99
n= 34,699
347.99
Respondents for households

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City of Calamba
Projected population (2016) = 33,692
Projected Population (2017) = Projected Population (2016) x (1+Growth Rate)
= 33,692 x (1+.0299)
= 34,699
= 34,699x (1+.0299)
= 35,737
= 35,737 x (1 +.0299)
= 36,806
= 36,806 x (1+.0299)
= 37,906
= 37,906 x (1+.0299)
= 39,039
= 39,039 x (1+.0299)
= 40,206
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Target Market
The product will satisfy all the customers from texture, flavor, color and
nutrients. Gender would not be a hindrance or an issue and it can be for all ages; the
product can be consumed by many, Everybody can eat the product because it is made
from organic ingredients which is healthy to our body and consist a lot of benefits; also
the objective goal of the product or the study is to have the customer’s worthiness and
satisfaction
Market Segmentation
Our product which is the Red Rice Flour Pastries considers a big number of
consumers, male and female, young and old, our product is not very expensive yet you
can avail it for much cheaper price. Since pastries are not prohibited into any aspects
then you can avail it anytime you crave for it. The researchers also provided the
different kinds of flavors that is also nutritious and made from organic ingredients.
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Demand Study
Male
40%
Female
60%
Figure 2.0 Graphical presentations of respondents by gender
The figure shows the total number of respondents who answers the questionnaires.
It can be seen in this pie graph that female got the most responses with 60%, and male
got the lowest responses with 40%. Thus, the graph shows that male have the highest
responses from our survey.
Not Willing
18%
Willing
82%
Figure 2.1 Graphical presentations of respondents willing to spend their
money on Red Rice Flour Pastries
The figure shows the total number of respondents who are willing and not willing
to spend their money to our product. It can be seen in this figure that the people are
willing to buy our product which have the most response with 62% and those that are
not willing to buy got 38% responses, Therefore, the table clearly states that majority of
the response are willing to spend in our product.

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3x a week
17%
2x a week Everyday
12% 45%
1x a week
26%
Figure 2.2 Graphical presentation of respondents on how often do they eat
bread and pastries
The figure shows the respondent’s frequency of buying bread and pastries, every
day with 45 % once a week with 26 % twice a week with 12 % and thrice a week with
17%. Thus it appears that most people eat bread and pastries every day
Yes
21%
No
79%
Figure 2.3 Graphical presentations of respondents if they have ever tasted red
rice
The Figure shows that most of the respondents (79%) tasted red rice, while (21%)
never tasted red rice.

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No
15%
Yes
85%
Figure 2.4 Graphical presentation of respondents if they want to try bread
and pastries made from red rice
The figure shows that the respondents would like to try the pastries made from red
rice got the most response with 85 % and 15 % of the respondents would not like to try
the pastries. This result shows that more people would like to try the Red rice Flour
Pastries.
No
17%
Yes
83%
Figure 2.5 Graphical presentations of respondents if they are attracted to Red
Rice Flour Pastries
The figure shows that the respondents are attracted to the product for 83%, while
17 % are not attracted; there is the possibility that the product will be patronized by the
potential buyers.
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No
24%
Yes
76%
Figure 2.6 Graphical presentations of respondents if they are health conscious
The figures shows that a lot of respondents are more health conscious and they
responded yes with 76 % while some respondents are not conscious with 24 %. The
graph shows that most of the people are health conscious.
No
44%
Yes
56%
Figure 2.7 Graphical presentations of respondents if they are satisfied with
what they are eating.
The figures shows that a lot of respondents are satisfied with that they are eating
with the rating of yes with 56 % and not satisfied with 44%. in this pie graph shows that
a lot of people are satisfied with what they are eating.

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Cake
Cupcake
Bread
Pie
Figure 2.8 Graphical presentation of respondents of what type of pastry do
they prefer
The figure shows that total number of respondents who chose a certain type of
pastry they usually buy, it can be seen that cupcake got the most responses from 72 %,
bread got 32 %, cake got 22 % and pie got 14 %. Thus the table clearly shows that
among the four types of pastry, cupcake is the most wanted of the respondents.
25.00 - 50 .00
50.00 - 100.00
100.00 - 150.00
150.00 - 200.00
Figure 2.9 Graphical presentations of respondents on how much they will
spend for red rice flour bread
The figure shows that total number of respondents on how much they will spend
for red rice flour bread, 25.00-50.00 got 25 %, 50.00-100.00 got 14 %, 100.00 – 150.00
got 33% and 150.00 – 200.00 got 10 %. There is 82% respondents answered the
amount that they want to spend to the product.

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Php 30.00
Php 40.00
Php 50.00
Php 60.00
Figure 2.10 Graphical presentations of respondents on how much they will
spend for red rice flour cupcake
The figure shows that total number of respondents on how much they will spend
for red rice flour cupcake, Php 30.00 got 30 %, Php 40.00 got 37 %, Php 50.00 got 10%
and Php 60.00 got 5 %. There is 82% respondents answered the amount that they want
to spend to the product.
Excellent
Satisfied
Good
Need Improvement
Figure 2.11 Graphical presentations of respondents on rating the product
The figures show that respondents rate regarding the red rice flour excellent with
35 %, satisfied with 12 %, good with 43 % and need improvement with 10 %. in this
graph clearly shows that among the four choices, good is what people wanted to rate
our product.
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Past Demand
Table 2.0 Past demand of the product

YEAR MA TARGET FOA ANNUAL
POPULATION DEMAND
2013 .82 30,842 92.58 2,341,389
2014 .82 31,764 92.58 2,411,383
2015 .82 32,713 92.58 2,483,427
2016 .82 33,692 92.58 2,557,748
2017 .82 34,699 92.58 2,634,195
Target Population (2013)/1.0299 = Target Population of 2016
COMPUTATION ON HOW TO GET F.O.A (Frequency of Agreement)
 Every day (82 x .45 = 36.9) = 0.369 x 2 x 4 x 12 = 35.424
 Once a week (82 x .26 = 21.32) = 0.2132 x 3 x 4 x 12 = 30.7008
 Twice a week (82 x .12 = 9.84) = 0.0984 x 4 x 4 x 12 = 18.8928
 Thrice a Week (82 x .17 = 13.94) = 0.0394 x 4 x 4 x 12 = 7.5648
Figure 2.2 Graphical Presentation of Respondents on How Often Do They Eat Bread
and Pastries
Add: 35.424 + 30.7008 + 18.8928 + 7.5648 = 92.5824 = 92.58

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Table 2.1 Projected Demand of the product
YEAR MA TARGET FOA ANNUAL
POPULATION DEMAND
2018 .82 35,737 92.58 2,712,996
2019 .82 36,806 92.58 2,794,150
2020 .82 37,906 92.58 2,877,657
2021 .82 39,039 92.58 2,963,669
2022 .82 40,206 92.58 3,052,263
Target Population (2018) * 1.0299 = Target Population of 2019
COMPUTATION ON HOW TO GET Annual Demand
M.A (Market Acceptability) * Target Population * F.O.A (Frequency of Agreement)

= ANNUAL DEMAND
Table 3.0 Supply Analysis of the product
Competitors Number Per Per Annually
of Week Month
Breads
per day
Clyde’s 350 2,450 9,800 117,600
Bread and
Pastries
Nadine’s 300 2,100 8,400 100,800
Bakery
Bonus’ 285 1,995 7,980 95,760
Bakery
Villa 175 1,225 4,900 58,800
Bakery
Total 1,110 7,770 31,080 372,960
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Computation: Competitors
Number of Bread and Pastries per day *7 (WEEKLY) *4 (MONTHLY) *12
(ANNUALLY)
Projected Supply
Table 3.1 Projected Supply of the product
Year Annual Supply

2018 372,960
2019 376,690
2020 380,419
2021 384,149
2022 387,878
Note: There is 1% increase in sale annually. Computation: Annual Supply (2018)
*0.01 + Annual Supply (2018) = Projected Supply
Table 4.0: Demand and Supply Gap Analysis

Year Demand Supply Gap
2018 2,712,996 372,960 2,340,036
2019 2,794,150 376,690 2,417,460
2020 2,877,657 380,419 2,497,238
2021 2,963,669 384,149 2,579,520
2022 3,052,263 387,878 2,664,385

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Sales Projection
Table 5.0: Production Time

Production Time Production Process
10 minutes Preparation of raw materials
40 minutes Baking the Cupcake and Bread
10 minutes Assembling the pastries

(18 pcs of pastries produced in 1
hour)
Total 1 Hour for preparation/11 60 pcs of pastries: output per day
hours of selling time
ANNUAL PRODUCTION VOLUME= Total Output per pcs * 354
Total Production Volume = 21,240 pcs of pastries
Table 5.1 Production Volume
Year Sales Volume
2018 21,240
2019 22,302
2020 23,364
2021 24,426
2022 25,488
Note: There is 5% Increase in Production Volume
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Market Share
Market Share = Projected Sales of Company x 100

Total Sales of Competitors
Table 6.0 Sales of Competitors

Competitors Number of Php Per Day Per Per Per Year
Breads per Week Month
day
Clyde’s Bread 350 45 15,750 110,250 441,000 5,292,000
and Pasties
Nadine’s 300 2 600 4,200 16,800 201,600
Bakery
Bonus’ 285 2 570 3,990 15,960 191,520
Bakery
Villa Bakery 175 2 344 2,405 9,632 155,584
Total 1,110 17,264 120,848 483,392 5,800,704
Note: Based on the gathered data and survey of the store.

Computation = Number of Bread and Pastries per day * Php = Per day
Per day *7 = per week
Per week *4 = Per Month
Per Month *12 = Per Year
130 Produced in one day of red rice flour pastries

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Table 6.1 Sales of Projected Product
Product Number of Php Per Day Per Week Per Per Year
Pastries Month
per day
Red Rice 30 40 1,200 8,400 58,800 705,600
flour
cupcake
Red Rice 30 100 6,000 42,000 168,000 2,016,000
flour bread
Note: Based on Table 5.0. Production Time.
Market Share = Projected Sales of Company = x 100

Total Sales of Competitors
Market Share = __504,000_ x100

5,800,704
= 0.1216404
= 12.164040
= 12%
The table shows the Market share of our cupcake. The market share is about 12 %
Market Share = __2,016,000_ x100

5,800,704
= 0.3475440
= 34.754402
= 34 %
The table shows the Market share of our bread. The market share is about 34 %
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Competition
Nowadays, there are a lot of bakeries here. This business on its own is highly
competitive because a lot of bakeries are now seen everywhere. Based on our survey
some bakeries already have breads that are incorporated with Malunggay (Moringa),
but there aren’t any bakeries who tried using red rice flour as an alternative to their
regular flour. Some also sell pastries such as cupcakes, cakes and various pastries, but
its flavors are usually common.
Usually some competitors offer a product that can only satisfy the appetite of
their customers. Unlike what the proponents offer, their product not only can satisfy the
cravings, but also meet their standards and it also contains nutritious ingredients. Their
product helps people who are fond of eating foods with high sugar intake especially
those people who are diabetic, to be able to eat cakes, cupcakes and breads without
worrying about their health.
The Product
The Red rice flour pastries offer a lot of benefits and satisfaction to our future
consumers. It is made from organic red rice that is made into finely grinded flour that
can be substituted to regular flour. We incorporated the Red Rice Flour onto pastries
such as: Cakes and cupcakes.

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The Packaging
The packaging plays an important role on the product. We are promoting eco-
friendly packaging that’s why we are going to use cardboard boxes to lessen the use of
plastics and to help conserve our environment. We used a gold color to attract the
customer’s attention because most of the packaging that is used nowadays is bright red,
yellow with gold designs and plain white boxes.
For Cupcakes For Bread
Figure 3.0 Packaging of the Product
The Price Study
We based our price from our survey questionnaires we gathered, our cupcake is for
Php 40.00 per piece and our whole bread ranges from Php 100.00 – Php 150.00, our
prices are worth the size and taste. Local bakeries price their breads from Php 15.00 to
Php 25.00. For the cupcakes they priced it from Php 25.00 to Php 30.00. For the cakes
they priced it for Php 50.00 per slice. But our product will be based on the economic
growth of prices on the minor and major ingredients of the products. Likewise, other
expenses will affect the price of the product.

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There will also be a glass container that will be used as storage for the breads to
keep it fresh and warm.
The proponents prepared a container for each cake, cupcakes and breads like
cardboard boxes and a paper bag to prevent dirt from coming in contact with the
pastries as the customers take it out.
The production area should maintain its cleanliness in order for them to gain the
loyalty and trust of their customers. All materials and ingredients will be on its proper
places.
Their shop will be having ventilations to be able to keep the establishment cool
and to prevent the discomfort of the customers.
There will be a separate room for employees that is provided with lockers for the
safety of their own personal belongings.
Before all the employees starts to handle food, they should be wearing a hairnet.
They should also wash their hands thoroughly to prevent food contamination.
Employees should also wear hand gloves when handling foods to prevent spoilage. All
the materials that will be used should be properly washed and dried.
Those people who are not an employee of their shop are strictly prohibited on
entering the production area and the locker room. There are also CCTV cameras
installed to secure the safety of both employees and customers. Smoking inside the
establishment is also strictly prohibited. Fire exits are also installed in case of
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emergencies and it is required on every business establishments, before having a license
from Bureau of Fire Protection to assure the safety of our employees and customers.
Production Process
Ingredients for Banana Bread:
 1 cup mashed Banana
 1 cup honey syrup
 2 pieces egg
 ½ cup vegetable oil
 1 teaspoon salt
 1 teaspoon vanilla extract
 1 ½ cup red rice flour
 1 teaspoon baking soda
Ingredients for Vanilla Cupcake:
 1 cup honey syrup
 4 pieces egg
 1 cup vegetable oil
 1 teaspoon salt
 1 teaspoon vanilla extract
 2 ½ cup red rice flour
 2 teaspoon baking soda

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 1 teaspoon baking powder
 ¼ cup fresh milk
Ingredients for Buttercream Frosting:
 Butter
 Sugar
Procedures for Vanilla Cupcake
Step 1
Completing all the ingredients
Step 2
Mix all the ingredients, the wet and dry ingredients
Step 3
Incorporate all the ingredients and then fill the cupcake liners
Step 4
Bake until it’s done
Step 5
Cool it before putting it in the packaging

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Workflow of the process
Step 1
Figure 4.0 Workflow of process of Bread

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30
Step 2
Figure 4.1 Workflow of process of Cupcake

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

31
Operating Procedures
FIGURE 4.2 Operating Procedures for Service

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

32
Product Description
The Red rice flour pastries are cakes, cupcakes and breads that are made of nutritious
flour. Instead of using regular flour, we used flour that is made from red rice because it
is healthier. We incorporated healthy flavors that will provide customers a new
variation of flavors to choose from. The proponents offer not only a healthier way of
enjoying sweets without sacrificing our health but also contributes additional nutrients
to our body. We also offer pastries that are healthier and affordable as compared to
other regular pastries.
Figure 5.0 Logo of the Product

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

33
Materials and Equipment
For the business to grow, the entrepreneur should have enough knowledge and
skills on what industry they are going to establish, not only the concepts are important
but also the tools and equipment that they will be needed.
Table 7.0 Materials and Equipment
Picture Purpose Quantity Price per Total

Unit
Gas oven is a 1 30.998.00 30,998.00
thermally insulated
chamber used for the
heating and drying
Gas Oven substance. It is most
commonly used for
baking.
LPG or Liquefied 5 740.00 3,700.00
Petroleum Gas is
used as a fuel in
heating appliances
Gas Tank
and cooking
equipment.
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

34
A food mixer 1 32,685.00 32,685.00
powered by electric
motors.
This equipment will
Electric Mixer mix the ingredients.
Is used for 1 13,499.00 13,499.00
controlling the
humidity,
temperature and
Air
Conditioner purity of the air in an
interior. It is capable
of cooling a room.
Helps control and 1 1,499.00 1,499.00
eliminate odors. It
reduces the fumes
from cleaning agents

Exhaust Fan
that could cause
health related issues.
A mixer is a kitchen 1 1,199.00 1,199.00
utensil which uses a
gear-driven
Hand Mixer
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

35
mechanism to rotate
a set of beaters in a
bowl containing the
food to be prepared.
Used for 1 36,900.00 36,900.00
displaying
cakes and other
pasties in a shop
Cake Display
or café.
Chiller
are used to 1 6,799.00 6,799.00
extend the shelf
life of
perishable foods
Refrigerator and cool food
often shortened 1 24, 24, 946.00

946.00
to grinder, is any of
various power
tools or machine
tools used
for grinding, which
is a type
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

36
Rice Grinding of machining using
Machine an abrasive wheel as
the cutting tool.
TOTAL 152,225
Table 7.1 Kitchen Tools
Used for 2 149.00 298.00
separating solids
from liquids.
Strainer
A sifter is used to 2 155.00 310.00
separate and break
up clumps in dry
ingredients such
Sifter
as flour, as well as
to aerate and
combine them. A
strainer is a form
of sieve used to
separate solids
from liquid.
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

37
Is used for stirring 3 149.75 449.25
or beating foods
like egg, whip
Wire Whisk cream etc.
Is used for 2 249.00 498.00
measuring large
portions of solid
and liquid
Measuring
ingredients.
Cup
A utensil used for 2 159.75 319.44
measuring small
amounts of both
dry and liquid

Measuring
ingredients
Spoon
accurately.
Used for serving 4 349.75 1,399.00
and cutting cake.
Cake Server
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

38
An instrument 4 69.25 277.00
with two movable
arms that are
Cupcake joined at one end,
Tongs used for picking
up and holding
things.
Used for grating 2 322.00 644.00
foods into fine
pieces.
Grater
2 249.00 498.00
Used for opening
cans.
Can Opener
2 462.00 462.00
Used as a
platform for
Chopping cutting foods.
Board
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

39
1 set 559.00 559.00
Used for
chopping
ingredients.
Knife
1 set 225.00 225.00
Used for
decorating cakes
Piping Tips and cupcakes.
5 571.00 2,855.00
Used as a cooling
rack of breads and
Cooling cupcakes.
Rack
5 479.75 2,398.75
This is used as the
molder of the
Cupcake / cupcakes and
Muffin pan muffins.

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

40
5 189.75 948.75
Used in making
pie and tart
Pie Molder
A round cake pan 5 199.25 996.25
with a removable
bottom that is
held in place by a
Springform
sprung collar
pan
forming the sides.
A long, deep dish 5 139.75 698.75
or pan for baking
bread, cake, etc.
Loaf Pan
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

41
Scraper can be 4 159.75 639.00
used to scrape up
the little bits of
dough that have

Scraper
dried onto the
kneading surface
during the
forming process.
Flexible stainless 4 119.75 479.00
steel blade has
thickness for
gliding over icing.

Angled Icing
Spatula
Used in 1 150.00 150.00
measuring the
heat of the oven.
For even cooking

Oven
Thermometer
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

42
A device used in 1 149.75 149.75
baking;
controlling the
Oven Timer time in baking.
a large bowl used 6 199.00 995.00
in cooking for
mixing
Ingredients.
Mixing Bowl
Used in storing 10 150.00 750.00
dry ingredient to
prevent spoilage.
Canisters
Used in 3 99.00 198.00
decorating the
Bead pastries especially
Tweezers the cakes and
cupcakes.
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

43
Used to pipe 200 3.00 600.00
semi-solid foods pcs.
by pressing them
through a narrow
Piping bag
opening at one
end, for many
purposes
including cake
decoration.
It is used 50 99.75 798.00
primarily for Pieces (per Set) (8 set)
serving. Spoons
Spoon are also used in
food preparation
to measure, mix,
stir, and toss
ingredients.
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

44
The usually metal 50 99.75 798.00
utensil is used to Piec (per set) (8 set)
lift food to the es
mouth or to hold
Fork
ingredients in
place while they
are being cut by a
knife.
A small plate on 50 100.00 5,000.00
which dessert can pieces
be served.
Dessert Plate
A tray is a 5 199.00 995.00
shallow platform
designed for the
carrying of items.
Wooden Tray
TOTAL 25,387.89
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

45
Table 7.2 Shop Supply
Used for hygienic 5 70.00 350.00
reasons (for
example restaurant
workers). Other
Apron
workers
wear aprons to
protect clothes, or
to protect their
bodies from injury.
Used for cleaning 2 120.00 240.00
all the waste in the
establishment.
Broon and
Dust pan
Used for keeping 1 299.00 299.00
the floor clean and
dry.
Mop
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

46
A waste container 3 50.00 150.00
is a container for
temporarily storing
waste, and is
Trash Can
usually made out
of metal or plastic.
Used for avoiding 5 50.00 250.00
hand burns when
carrying of lifting
hot utensils and

Pot Holder and
Oven Mitten
Is used for cleaning 5 25.00 125.00
tables, chairs and
equipment.
Towel Rags
Used as decoration 10 45.00 450.00
for the cake rounds
containers. It may
String Ribbon serve as a handle
on boxes.
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

47
Packaging is used 100 14.00 1,400.00
to protect the boxes
product. This also
can be used as by
Packaging
marketers to
Boxes
encourage potential
buyers to purchase
the product.
TOTAL 3,264.0
Table 7.3 Furniture and Fixtures
Tables used as a 6 999.00 5,994.00
surface for
working at,
eating from or
Tables
on which to
place things.
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

48
Chairs used to 34 128.00 4,096.00
seat a single
person
Chairs
To keep foods 2 5,499.00 8,798.00
are free from
contaminants.
Cabinet/ Shelf
18,888.00
Table 7.4 Office Supplies and Equipment
A computing 1 13,050.00 13,050.00
devices from
different eras
A computer is a
device that can
be instructed to
Computer carry out
sequences of
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

49
arithmetic or
logical
operations
automatically via
computer
programming.
A printer is a 1 3,700.00 3,700.00
peripheral device
which makes a
persistent
Printer
human-readable
representation of
graphics or text
on paper.
An ink cartridge 5 100.00 2,000.00
or inkjet pieces
cartridge is a per
component of an color
Printer Ink
inkjet printer that (20
contains pieces)
the ink that is
deposited onto
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

50
paper
during printing.
TOTAL 18,750.00
Stall Location
The researchers decided to rent a space in Julita Bldg. 1 in order for us to lessen
the expenditures on constructing a new building. The area has a measurement of 30
square meters.
Figure 6.0 Stall Location
Plant Location
In locating their shop, the proponents chose the best location wherein they can
rent a building that will be renovation at a possible lowest cost.
Figure 6.1 Plant Location

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

51
Plant Layout
Figure 6.2 Plant Layout

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

52
COST AND EXPENSE SCHEDULE
Schedule 2: Purchased of Raw Materials
Raw
Quantit Unit Da Mon Ann
Material
y/Day Price ily thly ually
s
20
60 18,0 216,0
Banana Kilogra ₱30
0 00 00
ms
Honey 1,2 36,0 432,0
10 Liters 120
Syrup 00 00 00
1,8 54,6 655,2
Egg 14 Trays 130
20 00 00
Vegetabl 48 14,4 172,8
6 Liters 80
e Oil 0 00 00
5
2,25 27,00
Salt Kilogra 15 75
0 0
ms
Vanilla 1,5 45,0 540,0
15 Liters 100
Extract 00 00 00
30
Red Rice 2,7 81,0 972,0
Kilogra 90
Flour 00 00 00
ms
10
Baking 1,0 30,0 360,0
Kilogra 100
Soda 00 00 00
ms
15
Baking 1,6 49,5 594,0
Kilogra 110
Powder 50 00 00
ms
Fresh 1,0 31,5 378,0
15 Liters 70
Milk 50 00 00
5
40 12,0 144,0
Butter Kilogra 80
0 00 00
ms
10
60 18,0 216,0
Sugar Kilogra 60
0 00 00
ms
13,
392, 4,707
TOTAL 07
250 ,000
5
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

53
Schedule 3: Packaging
U
Ann
Quanti nit Da Mont
Packaging uall
ty/Day Pr ily hly
y
ice
Box for 1,5 45,00 540,
50 30
Cakes 00 0 000
Box for 1,6 48,00 576,
80 20
Cupcakes 00 0 000
String 10 45 13,50 162,
45
Ribbon Rolls 0 0 000
35 1,27
106,5
TOTAL 50. 8,00
00
00 0
Schedule 4: Kitchen Tools
Kitchen Tools Quantity Unit Price Total

Strainer 2 150 300
Sifter 2 155 310
Wire Whisk 3 150 450
Measuring Cup 2 250 500
Measuring Spoon 2 160 320
Cake Server 4 350 1400
Cupcake Tongs 4 70 280
Grater 4 322 1288
Can Opener 2 250 500
Chopping Board 2 462 924
Knife 1 560 560
Piping Tips 1 225 225
Cooling Rack 5 570 2850
Cupcake/Muffin Pan 5 480 2400
Pie Molder 5 190 950
Spring form Pan 5 200 1000
Loaf Pan 5 140 700
Scraper 4 160 640
Angled Icing Spatula 4 120 480
Oven Thermometer 1 150 150
Oven Timer 1 150 150
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

54
Mixing Bowl 6 200 1200
Canister 10 150 1500
Bead Tweezers 3 100 300
Piping Bag 200 3 600
Spoon 50 100 5000
Fork 50 100 5000
Plate 50 100 5000
Glass Cup 50 20 1000
Wooden Tray 5 200 1000
LPG Tank 2 1,000 2000
TOTAL 38977
Schedule 5: Kitchen Supplies
Kitchen Supplies Quantity/Year Unit Price Annually

Apron 24 25 600
Hair Net 6 packs (12 Pcs) 60 360
Pot Holder 12 35 420
TOTAL 1,380
Schedule 6: Kitchen Equipment
Esti
Dep
mat
Uni reci
Qu ed
Kitchen t Tot atio
ant Use
Equipment Pri al n
ity ful
ce Ann
Lif
ual
e
5
31, 31, 6,20
Gas Oven 1 Yea
000 000 0
rs
5
32, 32, 6,53
Electric Mixer 1 Yea
685 685 7
rs
1,2 1,2 5
Hand Mixer 1 240
00 00 Yea
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

55
rs
5
6,8 6,8 1,36
Refrigerator 1 Yea
00 00 0
rs
5
Rice Grinder 24, 24, 4,99
1 Yea
Machine 950 950 0
rs
5
1,5 1,5
Exhaust Fan 1 Yea 300
00 00
rs
5
Air 13, 13, 2,70
1 Yea
Conditioner 500 500 0
rs
71, 22,3
TOTAL 7
685 27
Schedule 7: Furniture and Fixtures

Esti Dep
Uni mat reci
Qu
Furniture t Tot ed atio
anti
and Fixtures Pri al Use n
ty
ce ful Ann
Life ual
5
Working 1,00 1,00
1 Yea 200
Table 0 0
rs
5
2,00 4,00
Island Table 2 Yea 800
0 0
rs
5
5,50 11,0
Cabinet 2 Yea 2200
0 00
rs
5
1,00 6,00
Dining Table 6 Yea 1200
0 0
rs
5
4,35 870.
Chair 34 128 Yea
2 4
rs
Cake Display 37,0 37,0 5
1 7400
Chiller 00 00 Yea
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

56
rs
63,3 12,6
TOTAL 46
52 70
Schedule 8: Office Equipment

Esti Dep
mat reci
Qua Qua
Office Tot ed atio
ntit ntit
Equipment al Usef n
y y
ul Ann
Life ual
5
Cash 15,0 15,0 3,00
1 Year
Registers 00 00 0
s
5
13,0 13,0 2,61
Computer 1 Year
50 50 0
s
5
3,70 3,70
Printer 1 Year 740
0 0
s
31,7 31,7 6,35
TOTAL 3
50 50 0
Schedule 9: Office Supplies

Office Supplies Quantity/Year Unit Price Annually
Calculator 3 125 375
Bondpaper 3 Reams (500 Pcs) 150 450
Logbook 2 160 320
Scissor 5 20 100
Cutter 5 20 100
Stapler 3 100 300
Ballpen 3 boxes (12 pcs) 150 300
Fasteners 2 Boxes (50 Pcs) 30 60
Scotch Tape 12 Pcs 15 180
Folder 2 Bundles (50 Pcs) 150 300
Staples 6 Boxes 10 60
Padlocks 5 100 60
Printer Ink 20 100 2,000
TOTAL 4,605
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

57
Schedule 10: Sanitary Supplies
Sanitary Quantity/Y Unit Annual
Source
Supplies ear Price ly
Dry
Broom 5 30 180
Market
Dry
Dust Pan 3 40 120
Market
Garbage 7 Roll (100 Super
₱ 200 1,400
Bag Pcs) Market
New
Floor Mop 2 225 450
Star
New
Trash Bin 2 200 600
Star
Hand New
6 30 180
Towel Star
Dry
Rag 12 5 60
Market
Dishwashi Dry
12 Liters 120 1,440
ng Liquid Market
New
Sponge 12 10 120
Star
Dishwashi New
8 Pairs 20 160
ng Gloves Star
Tissue New
12 15 180
Roll Star
TOTAL 4,890
Schedule 11: Utilities Expense

Utilities Expense Monthly Annually
Electric Bill 3,500 42,000
Water Bill 1,900 22,800
Internet 2,000 24000
LPG (2) 1,200 14400
TOTAL 103,200
Schedule 12: Advertising Expense
Description Quantity Price Total

Tarpaulin 2 (5x8) 480 960
TOTAL 960
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

58
Schedule 13: Rent Expense
Descriptio
n Unit Quantity Monthly Total
72,00
Rent Month 12 6,000 0
72,00
TOTAL
0
Schedule 14: Prepaid Rent

Descriptio Tota
n Unit Quantity Monthly l
1200
Advance Month 2 6,000 0
Deposit Month 1 6,000 6000
1800
TOTAL
0
Schedule 15: Miscellaneous Expense
Item Quantity Unit Price Total

Fire Extinguisher 2 1,500 3000
Schedule 16: Direct Labor

Monthl Annuall
Details No. Daily
y y
Productio
3 360 32,400 388,800
n Crew
TOTAL 388,800
Schedule 17: Indirect Labor

Monthl Annuall
Details No. Daily
y y
Manager 1 500.00 15,000 180,000
Cashier 2 400 24,000 288,000
TOTAL 468,000
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

59
Schedule 18: Employee Benefits
No 13 Month PHIL Annual
Details Holiday SSS HDMF
. Pay HEALTH Cost
Manager 1 15,000 6,000 19,800 3,600 4,500 48,900
Cashier 2 24,000 9,600 31,680 5,760 7,200 78,240
Production
3 32,400 12,960 43,560 7,776 9,000 105,696
Crew
TOTAL 6 71,400 28,560 95,040 17,136 20,700 232,836
Schedule 19: Permits and Licenses

201 201 201 202 202
Detail 7 8 9 0 1
3,00 3,00 3,00 3,00 3,00
Business Tax
0 0 0 0 0
Mayor's
Permit 500 500 500 500 500
2,00 2,00 2,00 2,00 2,00
Garbage Fee
0 0 0 0 0
Health and
Sanitary Fee 150 150 150 150 150
Sticker 40 40 40 40 40
Plate 200 200 200 200 200
Fire
Protection
Permit 550 550 550 550 550
BIR 500 500 500 500 500

DTI 230
SEC 650 650 650 650 650
Brgy. Permit 300 300 300 300 300
28,5 32,7 37,3 42,4 48,2
Percentage
66.0 07.8 28.0 77.7 13.3
Tax (3%)
0 0 4 8 3
36,6 40,5 45,2 50,3 56,1
TOTAL 86 98 18 68 03
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

60
Schedule 20: Depreciation Expense
Schedule 20: Depreciation Expense

Esti Depreciation
mat
ed 2 2 2 2 2
Co
Item Use 0 0 0 0 0
st
ful 1 1 2 2 2
Lif 8 9 0 1 2
e
1 1 1 1 1
4 4 4 4 4
Kitchen 71, 5
, , , , ,
Equipme 68 Yea
3 3 3 3 3
nt 5 rs
3 3 3 3 3
7 7 7 7 7
6 6 6 6 6
Office 31, 5 , , , , ,
Equipme 75 Yea 3 3 3 3 3
nt 0 rs 5 5 5 5 5
0 0 0 0 0
1 1 1 1 1
2 2 2 2 2
Furnitur 63, 5
, , , , ,
e and 35 Yea
6 6 6 6 6
Fixtures 2 rs
7 7 7 7 7
0 0 0 0 0
3 3 3 3 3
3 3 3 3 3
16
, , , , ,
TOTAL 6,7
3 3 3 3 3
87
5 5 5 5 5
7 7 7 7 7
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

61
PROJECT COST
Table 8.0 Project Cost
PROJECT COST
Asset to Fund
Purchased of Raw Materials 4,707,000
Packaging 1,278,000
Kitchen Tools 38977
Kitchen Supplies 1,380
Kitchen Equipment 71,685
Furniture and Fixtures 63,352
Office Equipment 31,750
Office Supplies 4,605
Sanitary Supplies 4,890
Expenses to Fund
Utilities Expense 103,200
Advertising Expense 960
Rent Expense 72,000
Prepaid Rent 18000
Miscellaneous Expense 3000
Direct Labor 388,800
Indirect Labor 468,000
Employee Benefits 20,700
Permits and Licenses 36,686
TOTAL PROJECT COST 7,312,985
NOTE: This table summarizes the schedules of expense and assets to fund of the
business which resulted to the Total Project Cost of 7,312,985 --- as a result of
having a 7,400,000 starting capital
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

62
PROJECTED DEMAND AND SALES
Table 9.0 Projected Demand and Sales
Projected Demand and Sales from 2018 - 2022
De
ma
nd 2018 2019 2020 2021 2022
Ban
ana
Cak 18,000 19,800 21,780 23,958 26,353
e .00 .00 .00 .00 .80
Va
nill
a
Cu
pca 54,000 59,400 65,340 71,874 79,061
ke .00 .00 .00 .00 .40
Tot 72,000 79,200 87,120 95,832 105,41

al .00 .00 .00 .00 5.20
Sal
es
Ban
ana
Cak 4,500, 4,950, 5,445, 5,989, 6,588,
e 000.00 000.00 000.00 500.00 450.00
Va
nill
a
Cu
pca 2,160, 2,376, 2,613, 2,874, 3,162,
ke 000.00 000.00 600.00 960.00 456.00
Tot 6,660, 7,326, 8,058, 8,864, 9,750,
al 000.00 000.00 600.00 460.00 906.00
NOTE: The table above shows the projected demand and sales for the year 2018-
2022
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63
COST SCHEDULE PER PRODUCT
Table 10.0 Cost Schedule per Product
Sellin Daily Annual
g Producti Productio Annual
Product Price on n Cost
Banana 250.0 4,500,000.

Cake 0 50.00 18,000.00 00
Vanilla 2,160,000.
cupcake 40.00 150.00 54,000.00 00
6,660,000.
Total 72,000.00 00
NOTE: Table above show the selling price of Banana Cake and Vanilla Cupcake.
It also indicated in this table the production and sales annually.
STATEMENT COST OF GOODS SOLD
Table 11.0 Statement Cost of Goods Sold
Statement Cost of Goods Sold

Year 2018 2019 2020 2021 2022
Beginning Inventory
Add: Purchases
Purchased 4,707 5,177 5,695 6,265 6,891
of Raw ,000. ,700. ,470. ,017. ,518.
Materials 00 00 00 00 70
Total
4,707 5,177 5,695 6,265 6,891
Goods
,000. ,700. ,470. ,017. ,518.
Available
00 00 00 00 70
for Use
Add:
Direct 388,8 408,2 428,6 450,0 472,5
Labor 00.00 40.00 52.00 84.60 88.83
Indirect 468,0 491,4 515,9 541,7 568,8
Labor 00.00 00.00 70.00 68.50 56.93
Packagin 144,0 158,4 174,2 191,6 210,8
g 00.00 00.00 40.00 64.00 30.40
Total 5,707 6,235 6,814 7,448 8,143
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Goods ,800. ,740. ,332. ,534. ,794.
Available 00 00 00 10 86
for Sale
Less:
Ending
Inventor
y 0
Cost of 5,707 6,235 6,814 7,448 8,143
Goods ,800. ,740. ,332. ,534. ,794.
Sold 00 00 00 10 86
NOTE: The table above is the projected cost of goods sold for the year 2018 -2022
PROJECTED INCOME STATEMENT
Table 12.0 Projected Income Statement
Projected Income Statement

Red Rice Flour Pastries
For the Year Ended December 31, 2018 – December 31, 2022
2018 2019 2020 2021 2022
6,660, 7,326, 8,058, 8,864, 9,750,

000.0 000.0 600.0 460.0 906.0
Sales 0 0 0 0 0
Less:
Cost
of 5,707, 6,235, 6,814, 7,448, 8,143,
Good 800.0 740.0 332.0 534.1 794.8
s Sold 0 0 0 0 6
Gross 1,090, 1,244, 1,415, 1,607,
Inco 952,2 260.0 268.0 925.9 111.1
me 00.00 0 0 0 5
Less:
Oper
ating
Expe
nses
Kitch
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65
en 1,380. 1,380. 1,380. 1,380. 1,380.
Suppl 00 00 00 00 00
ies
Office
Suppl 4,605. 4,605. 4,605. 4,605. 4,605.
ies 00 00 00 00 00
Sanita
ry
Suppl 4,890. 4,890. 4,890. 4,890. 4,890.
ies 00 00 00 00 00
Kitch
en 38,97 38,97
Tools 7.00 7.00
Rent
Expen 72,00 72,00 72,00 72,00 72,00
se 0.00 0.00 0.00 0.00 0.00
Adver
tising
Expen 960.0 960.0 960.0 960.0 960.0
se 0 0 0 0 0
Utiliti
es
Expen 103,2 103,2 103,2 103,2 103,2
se 00.00 00.00 00.00 00.00 00.00
Empl
oyee
Benef 232,8 244,4 256,7 269,5 283,0
its 36.00 77.80 01.69 36.77 13.61
Permi
ts and
Licen 36,68 40,59 45,21 50,36 56,10
ses 6.00 7.80 8.04 7.78 3.33
Depre
ciatio
n
Expen 33,35 33,35 33,35 33,35 33,35
se 7.40 7.40 7.40 7.40 7.40
Misce
llaneo
us
Expen 3,000. 3,000. 3,000. 3,000. 3,000.
se 00 00 00 00 00
Total
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66
Oper 492,9 547,4 525,3 582,2 562,5
ation 14.40 45.00 12.13 73.95 09.35
al
Expe
nses
Inco
me 1,044,
befor 459,2 542,8 718,9 833,6 601.8
e Tax 85.60 15.00 55.87 51.95 0
Less:
30% 137,7 162,8 215,6 250,0 313,3
Tax 85.68 44.50 86.76 95.58 80.54
Net
Inco 321,4 379,9 503,2 583,5 731,2
me 99.92 70.50 69.11 56.36 21.26
NOTE: Table above stated the projected income of the business for the year 2018
– 2022.
PROJECTED STATEMENT OF CASHFLOW
Table 13.0 Projected Statement of Cash flow
Projected Statement of Cash Flow

2018 2019 2020 2021 2022
Cash
Inflo
ws
Cash 7,531, 7,983, 8,481, 9,136,

Begin 093.3 398.2 047.7 938.4
ning - 2 2 3 9
Partne
rs 7,400,
Contri 000.0
bution 0 - - - -
6,660, 7,326, 8,058, 8,864, 9,750,

000.0 000.0 600.0 460.0 906.0
Sales 0 0 0 0 0
Total
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Cash 14,06 14,85 16,04 17,34 18,88
Inflo 0,000. 7,093. 1,998. 5,507. 7,844.
ws 00 32 22 73 49
Less:
Cash
Outfl
ows
Purch
ased
of
Fixed 166,7
Asset 87.00 - - - -
Purch
ased
of
Raw 4,707, 5,177, 5,695, 6,265, 6,891,
Materi 000.0 700.0 470.0 017.0 518.7
als 0 0 0 0 0
Packa 144,0 158,4 174,2 191,6 210,8

ging 00.00 00.00 40.00 64.00 30.40
Prepai 18,00 - - - -
d Rent 0.00
Office
4,605. 4,605. 4,605. 4,605.
Suppli 4,605.
00 00 00 00
es 00
Misce
llaneo
3,000. 3,000. 3,000. 3,000.
us
00 00 00 00
Expen 3,000.
se 00
Kitche
n 1,380. 1,380. 1,380. 1,380.
Suppli 1,380. 00 00 00 00
es 00
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68
Sanita 4,890. 4,890. 4,890. 4,890. 4,890.
ry 00 00 00 00 00
Suppli
es
Kitche
- 38,97 - 38,97
n 38,97
7.00 7.00
Tools 7.00
Rent
Expen 72,00 72,00 72,00 72,00 72,00
se 0.00 0.00 0.00 0.00 0.00
Permit
s and
Licens 36,68 40,59 45,21 50,36 56,10
es 6.00 7.80 8.04 7.78 3.33
Adver
tising 960.0 960.0 960.0 960.0
Expen 960.0 0 0 0 0
se 0
Utiliti
es 103,2 103,2 103,2 103,2
Expen 103,2 00.00 00.00 00.00 00.00
se 00.00
Direct 388,8 408,2 428,6 450,0 472,5

Labor 00.00 40.00 52.00 84.60 88.83
Indire
491,4 515,9 541,7 568,8
ct 468,0
00.00 70.00 68.50 56.93
Labor 00.00
Emplo
yee 244,4 256,7 269,5 283,0
Benefi 232,8 77.80 01.69 36.77 13.61
ts 36.00
Incom 137,7 162,8 215,6 250,0 313,3

e Tax 85.68 44.50 86.76 95.58 80.54
Total
Cash 6,528, 6,873, 7,560, 8,208, 9,025,
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69
Outfl 906.6 695.1 950.4 569.2 304.3
ows 8 0 9 4 4
Cash
Balan 7,531, 7,983, 8,481, 9,136, 9,862,
ce 093.3 398.2 047.7 938.4 540.1
Ends 2 2 3 9 5
NOTE: This table show the project cash inflow and outflows to be performed by
the business and that will show the cash balance end for the year 2018 – 2022.
PROJECTED BALANCE SHEET
Table 14.0 Projected Balance Sheet
Projected Balance Sheet

2018 2019 2020 2021 2022
Asset
Current Asset
7,531, 7,983, 8,481, 9,136, 9,862,

Cash
093.3 398.2 047.7 938.4 540.1
2 2 3 9 5
Prepai
18,00 18,00 18,00 18,00 18,00
d
0.00 0.00 0.00 0.00 0.00
Rent
Total
7,549, 8,001, 8,499, 9,154, 9,880,
Curr
093.3 398.2 047.7 938.4 540.1
ent
2 2 3 9 5
Asset
Non-Current Asset
Kitch
en 71,68 71,68 71,68 71,68 71,68
Equip 5.00 5.00 5.00 5.00 5.00
ment
Office
31,75 31,75 31,75 31,75 31,75
Equip
0.00 0.00 0.00 0.00 0.00
ment
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70
Furnit
ure
63,35 63,35 63,35 63,35 63,35
and
2.00 2.00 2.00 2.00 2.00
Fixtur
es
Kitch
38,97 38,97 38,97
en
7.00 7.00 7.00
Tools
Total 205,7 166,7 205,7 166,7 205,7

64.00 87.00 64.00 87.00 64.00
Less:
Accu
mulat
ed 33,35 66,71 100,0 133,4 166,7
Depr 7.40 4.80 72.20 29.60 87.00
eciati
on
Total
Non-
Curr 172,4 100,0 105,6 33,35 38,97
ent 06.60 72.20 91.80 7.40 7.00
Asset
Total 7,721, 8,101, 8,604, 9,188, 9,919,

Asset 499.9 470.4 739.5 295.8 517.1
s 2 2 3 9 5
Liabilities and Partners Equity

Liabilities
Curr
ent
Liabil
ities -
Partners Equity
Begin
ning
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71
Capit
al
1,930, 2,025, 2,151, 2,297, 2,479,

Partne 374.9 367.6 184.8 073.9 879.2
rA 8 1 8 7 9
1,930, 2,025, 2,151, 2,297, 2,479,

Partne 374.9 367.6 184.8 073.9 879.2
rB 8 1 8 7 9
1,930, 2,025, 2,151, 2,297, 2,479,

Partne 374.9 367.6 184.8 073.9 879.2
rC 8 1 8 7 9
1,930, 2,025, 2,151, 2,297, 2,479,

Partne 374.9 367.6 184.8 073.9 879.2
rD 8 1 8 7 9
Total
Partn
ers 7,721, 8,101, 8,604, 9,188, 9,919,
Equit 499.9 470.4 739.5 295.8 517.1
y 2 2 3 9 5
Total
Liabil
ities
and
Partn
ers 7,721, 8,101, 8,604, 9,188, 9,919,
Equit 499.9 470.4 739.5 295.8 517.1
y 2 2 3 9 5
NOTE: The table above show the projected balance sheet of the business that will
show the total amount of asset, liabilities and owner’s equity for the year 2018 –
2022.
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72
FINANCIAL RATIO
Return on Investment
Table 15.0 Return on Investment
Formula: Return on Investment = Net Profit
Investment
2018 2019 2020 2021 2022
Net
Incom 321,4 379,9 503,2 583,5 731,2
e 99.92 70.50 69.11 56.36 21.26
Divid
e:
Total 7,400, 7,400, 7,400, 7,400, 7,400,
Invest 000.0 000.0 000.0 000.0 000.0
ment 0 0 0 0 0
ROI
Perce
ntage 4.34% 5.13% 6.80% 7.89% 9.88%
Retur
n on
Invest
ment 0.04 0.05 0.07 0.08 0.10
Gross Profit Margin

Table 15.1 Gross Profit Margin
Formula: Gross Profit Margin = Net Income
Gross Income
2018 2019 2020 2021 2022
Net
Inco 321,4 379,9 503,2 583,5 731,2
me 99.92 70.50 69.11 56.36 21.26
Divid
e:
Gross 1,090, 1,244, 1,415, 1,607,
Inco 952,2 260.0 268.0 925.9 111.1
me 00.00 0 0 0 5
Gross
Profit
Marg 33.76 34.85 40.45 41.21 45.50
in % % % % %
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Reasons for selecting this form of business ownership
 With more than owner, the ability to raise funds may be increased
 Relatively easy to establish, however particular time should be invested in this form
of ownership to develop partner’s agreement
 Prospective and promising employees can be attracted to this form of ownership
especially if given the incentive to be business partner
Company Mission
Red Rice Flour Bread and Pastries is an institution, change, sustainability and making
the world a better place. We strive for excellence through our unique and innovative
baked products as well as our use of sustainable and organic ingredients.
Company Vision
Be the company of choice for those who want to bring happiness and health into
their lives.
Organizational Structure
The organizational structure is a chart which shows the hierarchy of authority of a
certain organization. It shows how the power and responsibilities are assigned and
controlled in different level of organization. The Red Rice Flour will be using line or
direct organizational structure.

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74
Manager/Owner
Kitchen Help/
Counter staff/Cashier Kitchen Help
production baker
Figure 7.0 Organizational Structure
Figure Organizational Chart
The above figure shows the organizational chart of Red Rice Flour. The authority
and responsibilities in decision making and implementations of rules are centralized to
the managers which is also the owner of the business. The authority starts from
partners/managers and directly associated to the personnel under the lower level of
organization.
Job Description and Personnel Qualification
Job Title : Manager
Job qualification for this position:
 Minimum of a Bachelor's degree in HRM or equivalent in business or a
departmentally related field.

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75
 A minimum of three years of responsible leadership experiences in management or
supervisory positions.
 Specialized training in managing human resources, preferred.
 Powerful leading skills and business orientation
 Customer management skills
 Strong organizational skills
 Good communication and interpersonal skills
Duties and Responsibilities
 Oversee all food production and preparation in the store according to standard
recipes.
 Maintain positive working environment for employee’s welfare.
 Ensures that grooming standards are strictly followed
 Ensures that food sanitation and hygiene rules are strictly followed
 Ensures that first in first out is followed throughout the kitchen
 Develop business strategies to raise our customers’ pool, expand store traffic and
optimize profitability
 Meet sales goals by training, motivating, mentoring and providing feedback to
sales staff
 Ensure high levels of customers satisfaction through excellent service
 Complete store administration and ensure compliance with policies and procedures
 Maintain outstanding store condition and visual merchandising standards

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 Propose innovative ideas to increase market share
 Conduct personnel performance appraisals to assess training needs and build
career paths
 Deal with all issues that arise from staff or customers (complaints, grievances etc)
 Be a shining example of well behavior and high performance
Job Title : Cashier/Counter staff
Job qualification for this position:
 High school graduate
 Mathematical skills and the ability to handle transactions quickly and accurately
 Previous experience in a retail store or as a cashier
 Positive, helpful attitude toward customers, including the ability to speak clearly
and convey information accurately
 Ability to process coupons, refunds, gift cards and checks
 Capable of lifting up sets of products, bending and twisting and standing for long
periods of time
 Knowledge of register operation, including cash, credit cards and register receipts
Duties and Responsibilities:
 Perform basic math functions to collect payments and make change
 Operate registers, scanners, scales and credit card/debit card terminals

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 Memorize product locations throughout the store and be able to direct customers or
make suggestions
 Handle exchanges and refunds in a quick, efficient manner
 Collect payments and bag purchases for customers
 Maintain accurate cash drawer
 Take a tally of the funds in the cash register when required during a shift and
produce transaction reports
 Keep the checkout area clean and orderly
Job Title : Kitchen Help
Job Qualification for this position:
 At least High school graduate
 With experience in Services and other establishments
 Excellent verbal and written skills
 Well-organized and detail-oriented
 Basic knowledge and understanding in food and service skills
 Have Good Customer Service Skills, Loyal, Honest, Punctual
 Be able to adapt and manage multiple priorities in a fast-pace work environment
 Can work quickly and accurately to deliver fast and efficient service to the
customers
 Willing to be trained and work well with others

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Duties and Responsibilities
 Performs any combination of following duties to maintain kitchen work areas and
restaurant equipment and utensils in clean and orderly condition: Sweeps and mops
floors.
 Segregates and removes trash and garbage and places it in designated containers
 team-cleans or hoses-out garbage cans
 Washes pots, pans, and trays by hand
 Transfers supplies and equipment between storage and work areas by hand or by
use of trolley
 Loads or unloads trucks picking up or delivering supplies and food.
 Consists of assisting and helping in the preparation and production of various
bakery products.
Organization policies
Company policies
 Employees are mandatory to turn off all equipment after using
 Employees are expected to follow safety provision to avoid accidents
 Observe cleanliness in the working area
 Absence without leave is subject to appropriate sanctions unless provided with a
valid reason
 Employees are required to wear proper dress code

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 Ensure quality products are produce to attain customer satisfaction
Personnel Benefits and Salary
 All regular employees are entitled to receive 13th month pay every year
 Newly hired employees shall receive a starting rate salary during his/her 6 months
of service.
 All regular employees are allowed to vacation leaves in exchange for their
hardworking service
 All employees’ salaries are dependent on their credentials and capabilities
 All employees are allowed for sick leaves provided they have valid documents to
support their absence.
Trainings and seminars
 every employees should undergo company training and seminar before starting to
work
Project schedule
The project schedule is summarized in the Gantt chart;

Table 16.0 Project Schedule
Activities 2018 2019
june july aug sept oct nov dec Jan Feb Mar April May June
Project Feasibility Study
Accomplish Legal
Find Location And
Loan and Prepare capital
Store Construction
Purchase Equipments
Hire and train Employees
Office and equipment
installation
Start of Business
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80
Introduction
The Red Rice Flour bread and pastries believe in employer – employee
relationship. The relationship between employer and employee is win – win
relationship meaning we both benefit and both satisfied with the situation. The project
also considered the relationship with the government and the Filipino people. It is
essential to know the effects of the project to the economy and the people.
Taxes
Taxes will be collected from employees, which will provide the municipal
government and national government the fund that will be used in the development of
the community. Tax contributions will be a help in financial and social needs to provide
employment to the country, thus giving a good opportunity to provide employment with
the ongoing financial crisis today. Usage of advertisements and promotions from
magazines and newspapers will also contribute in the development of the community.
Contribution to the Economy
The proposed business will benefit the economy through providing employment.
This will give the hired employees and their families their source of income for their
living needs. That consumers income will help keep the economy active. The business
owners and business will pay their tax obligation as provided by law. Tax will help the
government generate funds for the improvement of public service and government
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81
projects. The proposed business will provide help to the community and our
countrymen.
Financial Aspect
The financial aspect is the most critical part in planning a business. The capital is
from the share of the partner that is worth P 1,850.000.
This will be used 5 years that will grow to get the profit of the business. This
includes the financial ratio, the liabilities and the balance sheet that is significant in the
financial aspect. This also includes the registration fees for the business organization,
utilities, salaries and wages and other production cost.
Management Aspect
The red rice flour pastries are a partnership form of business ownership, which will
handle the management of the business. There is a manager who is all over all in-
charge for the day to day operations of the business. There are cashiers to handle daily
money transactions. And there are also kitchen helpers/bakers to produce various
pastries. At the present, the business has a total of 6 employees and as the business
grows, new employees will be hired for the minor business operation. Through an
organized organizational structure, there will be a smooth operation of the business.
Socio-economic Aspect
The firm would be able to contribute to the government through taxes derived from
its sales. The consumer would benefit health wise from its organic ingredient than the
usual pastries that can be bought nowadays.

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82
Conclusion
The red rice flour pastries will provide a product that will satisfy the needs of the
market along in the terms of helping to resolve certain micronutrient deficiency. In line
with this, it also leads with the assurance of patronization of its consumers because
proponents are going to focus on the needs to provide the satisfaction its buyers. It is
the primary knowledge that competition is always present in the market.
As the proponents conducted survey, it has concluded that the proposed product
would be competitive in the market. At the start of the operation, the proponents might
encounter various obstacles on their path, but just like any other businesses that starts
from scratch, they can achieve their main goal one step at a time and eventually their
business will progress, with the help of its consumers.
Red rice flour pastries believe that as long as there are people, who wanted to have
a healthy lifestyle on a budget but in an enjoyable way, their product will be liked by
many. It is only the matter of a good strategy, this product will prosper. Therefore, a
Red rice flour pastry that has nutritive ingredients of red rice is feasible and profitable
based in our study.
Recommendations
After planning and accepting the factors that are applied in the business like
marketing, financial, technical, management and the socio-economic aspect therefore,
the red rice flour pastries is recommended to be established in Baranggay Uno
Crossing, Calamba City, Laguna.

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83
BIBLIOGRAPHY
https://www.foodreference/html/a-flour-types-1008/html
www.lonelyplanet.com/thorntree/forums/get-stuffed/topics/what-is-red-rice-what-
are-the-health-benefits/
www.google.com.ph/amp/m.food.ndtv.com/food-drinks/white-rice-brown-rice-or-
red-rice-which-one-is-the-healthiest-747933%3famp=1&kamai-rum=off
https://food.ndtv.com/food-drinks/white-rice-brown-rice-or-red-rice-which-one-is-
the-healthiest-747933
https://www.huffingtonpost.com/ornish-living/make-the-switch-why-
brown_b_8304558.html
https://www.livestrong.com/article/459259-is-red-rice-healthy/
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APPENDIX A
Article of Partnership
KNOW ALL MEN BY THESE PRESENTS:
That we. _____ Partner 1 ____, (single/ married/ widow), and ______Partner 2
____, (single/ married/ widow), and ____Partner 3 ____, (single/ married/ widow), all
Filipinos, of legal ages, and residents of ___________,Philippines, have on this day,
covenanted to establish a partnership, in accordance with the laws of the Republic of
the Philippines.
AND WE HEREBY CERTIFY:
1. That the names and addresses of the respective partners are as follows: (name and
address).
2. That name of this partnership shall be ______________________ and it shall exist
for ______________________ (________) years from execution of this
instrument, unless the partners mutually agree in writing to a shorter period.
Should be partnership be terminated by unanimous vote, the assets and cash of the
partnership shall be used to pay all creditors, with the remaining amounts to be
distributed to the partners according to their proportionate share.
3. That the capital of this partnership shall be _______________________ ( P
___________________), Philippine currency, broke down, in contributions, as
follows (Name of Partner Contribution)

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The partnership shall maintain a capital account record for each partner, should
any partner’s capital account fall below the agreed to amount, then that partner
shall (1) have his share of partnership profits then due and payable applied instead
to his capital account; and (2) pay any deficiency to the partnership if his share of
partnership profits is not yet due and payable or, if it is, his share is insufficient to
cancel the deficiency.
4. That the purpose(s) for which this partnership is established (is/are) as follows:
__________________________________________________________;
5. The partners shall provide their full-time services and best efforts on behalf of the
partnership. No partner shall receive a salary for services rendered to the
partnership. Each partner shave have equal rights to manage and control the
partnership and its business. Should there be differences between the partners
concerning ordinary business matters, a decision shall be made by unanimous vote.
It is understood that the partners may elect one of the partners to conduct the day-
to-day business of the partnership; however, no partner shall be able to bind the
partnership by act of contract to any liability exceeding Pesos:
____________________________________________________ (P
____________________________________). Philippine Currency, without the
prior written consent of each partner.
6. That the profits and losses shall be divided among the Partners pro rata, in
proportion to their respective contributions.

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7. In the event a partner withdraws or retires from the partnership for any reason
including death, the remaining partners may continue to operate the partnership
using the same name. A withdrawing partner shall be obligated to give
_________________________ (_________) day’s prior written notice of (his/her)
intention to withdraw or retire and shall be obligated to sell (his/her) interest in the
partnership.
8. No partner shall transfer interest in the partnership to any other party without the
written consent of the remaining partner(s). The remaining partner(s) shall pay the
withdrawing or retiring partner, or to the legal representative of the deceased or
disabled partner, value of his interest in the partnership, or (a) the sum of his
capital account, (b) any unpaid loans due him, (c) his proportionate share of
accrued net profits remaining undistributed on his capital account, and (d) his
interest in any prior agreed appreciation in the value of the partnership property
over its book value. No value for good will shall be included in determining the
value of the partner’s interest.
9. A partners who retires or withdraws from the partnership shall not directly or
indirectly engage in a business which is would be competitive with the existing or
then anticipated business of the partnership for a period of
____________________________________.
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APPENDIX B
SURVEY QUESTIONNAIRE
Name: Gender: Age:
1. Are you willing to spend for red rice flour pastries?

YES NO
2. How often do you eat pastries?

EVERYDAY TWICE A WEEK
ONCE A WEEK THRICE A WEEK
3. Have you ever tasted a Red Rice?
YES NO
4. Are you willing to try pastries made from Red Rice?

YES NO
5. Are you attracted to red rice flour pastries?
YES NO
6. Are you a health conscious person?
YES NO
7. Are you satisfied with what you are eating?
YES NO
8. What kind of pastry do you prefer?
BREAD CAKE
CUPCAKE PIE
9. How much are you willing to spend for Red rice flour Bread?
25 – 50 100 – 150
50 – 100 150 - 200
10. How much are you willing to spend for Red rice flour Cupcake?
30 50
40 60
11. Your rating for the product

SATISFIED
GOOD
NEED IMPROVEMENT
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PWU-CDCEC CALAMBA

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

pleasant nutty flavor with an earthy tone.

keep you looking and great feeling.

 To opportunities in developing varieties of pastry products in the market.

 To present new sets of products in the market.

 To look for the ideal location of the business.

health of every individual.

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

needs and wants. It is the process of perceiving, understanding, stimulating and

satisfying the customer’s needs.

 To look for the description and outlook of the industry

 To know the size of the industry

 To know its target market

 To know where the demand of the study

 To create a product and its packaging.

how the products are to be produced.

 To know the general business condition

 To execute the production process

 To circulate the workflow of process of the product.

 To know the description of the materials and equipment.

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

Covers initial capital requirements, financial assumptions, and projected income

 Initial Capital Requirements

 Cost and Expense Schedule

 Projected Demand and Sales

 Projected Income Statement

Cover the form of ownership, organizational chart of the business, business

conduct the efficiency and effectiveness of the organization

 To establish a new business that could be known in the food industry.

Covers contribution of business income and employment, tax contribution of the

 To promote pastry products that is made from Red rice flour.

 To promote a beneficial product to the customer.

 To introduce a products to reduce of having diseases.

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

corresponds: its contributions to our economy and government.

MARKETING TECHNICAL FINANCIAL MANAGEMENT SOCIO- ECONOMIC

Description General Financial Form of Contribution on

Figure 1.0 Framework of the Study

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

Pastries – commonly known as baked goods.

Pulverized – grinding of grains into fine powder.

Gluten – commonly found on dough.

Baking soda – helps to raise the bread and pastries.

Baking powder – it also helps the bread to become airy.

Cardiovascular disease – a disease usually pertaining to the heart.

Diabetes – eating of too much sugar.

Cancer - weakening of the human immune system.

Vitamin C – acidic vitamins found in citrus fruits and leafy vegetables.

Fiber – helps you to digest foods.

Staple – common used ingredients.

Various – different kinds.

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

Protein – a nutrient that we commonly need.

Quality - special physical appearance.

Beneficial – Producing benefits.

Essential – commonly needed in our everyday life.

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

to indulge pastries that uses flour.

because it envisions healthiness to our possible consumers.

a good product for them.

Size of the Industry

population of the proposed study.