Professional Documents
Culture Documents
2 Technical Aspect
2 Technical Aspect
2 Technical Aspect
A. Assumptions
Short term
The BRB Company will serve 2 different patties made from beef
and pork with flavors namely: Teriyaki and Soy Garlic from
Monday to Friday
The BRB Company will do direct selling within the vicinity of the
campus.
The company will ensure that all ingredients are made of good
quality
The price of the ingredients may change on the duration of the
production
The BRB Company will operate for five (5) days in a week.
Starting 8 am to 2 pm. The materials will be purchased the day
before the actual operation.
The BRB Company will use quota-based selling were they will sell
thirty (30) Bulgogi Rice Burger per day from Mondays to Fridays.
Long Term
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A. Process/Operation Design
1. Type of Operation
3. Technology
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a. Equipment
TOTAL 1,500
A. Tools
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Plastic 1 Php Php 50.00
bowl 10.00
TOTAL 475.00
B. Office Supplies
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Columnar 1 30.00 Php
Notebook 30.00
TOTAL Php
62.00
TOTAL
ITEM EQUIPMENT QUANTITY PRICE
COST
Plastic
1 pack .50 Php 30.00
Gloves
Dishwashin
g liquid
1 20 Php 20.00
Sponge
1 15 Php 15.00
Rag
2 10 Php 20.00
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Dust pan 1 30 Php 30.00
Garbage
bag
5 5 Php 25.00
Bulgogi Rice Burger per day. The company will produce 2different
flavours of Bulgogi Rice Burger. The following are the contents and the
procedure of how to cook each of the two (2) flavours. Also, the time to
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Steps in production of the product
TERIYAKI FLAVOR
Barbecue Sauce
Garlic
Pepper
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Bulgogi 9:00-9:05 Bulgogi burger sauce Make the Bulgogi burger
Sauce (mix these in a bowl) sauce in a pan.
1. Pour the Bulgogi
1/2 Tbsp. brown sugar burger sauce in a heated
1 Tbsp. soy sauce pan and boil it over low
1 Tbsp. water heat for about 10 to 20
1/2 Tbsp. rice wine seconds.
1/4 tsp. (mgs free) 2. Add the thickening
oyster sauce agent and stir well until
1/8 tsp. minced garlic the sauce is thickened.
1/8 tsp. sesame oil (The sauce thickens faster
at a higher temperature.)
Bulgogi burger sauce 3. Scoop out the sauce
thickening agent (mix onto a plate and set aside.
these in a bowl)
1 tsp. potato/corn starch
1 Tbsp. water
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Steps in production of the product
Soy Sauce
Sugar
Garlic
Pepper
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Bulgogi 9:00-9:05 Bulgogi burger sauce Make the Bulgogi
Sauce (mix these in a bowl) burger sauce in a pan.
1. Pour the Bulgogi
1/2 Tbsp. brown sugar burger sauce in a heated
1 Tbsp. soy sauce pan and boil it over low
1 Tbsp. water heat for about 10 to 20
1/2 Tbsp. rice wine seconds.
1/4 tsp. (mgs free) 2. Add the thickening
oyster sauce agent and stir well until
1/8 tsp. minced garlic the sauce is thickened.
1/8 tsp. sesame oil (The sauce thickens
faster at a higher
Bulgogi burger sauce temperature.)
thickening agent (mix 3. Scoop out the sauce
these in a bowl) onto a plate and set
1 tsp. potato/corn aside.
starch
1 Tbsp. water
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PRODUCTION PLANNING
A. Production Schedule
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Short-term Operation (June 2017 – October 2017)
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BULGOGI RICE BURGER IN BOTH VARITIES (2019)
Units Units
Number of Units Produced
Month Produced per Produced per
Weeks per Month
Day Week
January 68 340 4 1,360
February 68 340 4 1,360
March 68 340 4 1,360
April 68 340 4 1,360
May 68 340 4 1,360
June 68 340 4 1,360
July 68 340 4 1,360
August 68 340 4 1,360
September 68 340 4 1,360
October 68 340 4 1,360
November 68 340 4 1,360
December 68 340 4 1,360
Total 816 4,080 48 16,320
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Total Production/Unit Cost
Direct Materials
Mayonnaise 40 ¼ 10 0.67
Cornstarch 5 1 5 0.33
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Soy Sauce 15 3 tbsp 0.64 0.04
TOTAL 24.01
Mayonnaise 40 ¼ 10 0.67
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Sesame Oil 30 ¼ bottle 7.50 0.5
Cornstarch 5 1 5 0.33
TOTAL 20.16
Manufacturing Overhead
Indirect Materials
TOTAL 5.55
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DEPRECIATION OF MATERIALS
Direct Labor
Total 0.69
Direct Labor per Unit = Daily allowance/Number of Units produced per Day
Indirect Labor
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Permits
Promotions
Fixed cost
Overhead
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Bulgogi Teriyaki Bulgogi Soy Garlic
Rice Burger Rice Burger
Direct Materials: 24.01 20.16
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Break-Even Analysis
𝑇𝑂𝑇𝐴𝐿 𝐹𝐼𝑋𝐸𝐷 𝐶𝑂𝑆𝑇
Break-even Point in Quantity = 𝑆𝐸𝐿𝐿𝐼𝑁𝐺 𝑃𝑅𝐼𝐶𝐸−𝐴𝑉𝐸𝑅𝐴𝐺𝐸 𝑇𝑂𝑇𝐴𝐿 𝐶𝑂𝑆𝑇
Selling price
Raw cost: 31.43 (cost of all raw materials & consumables per serving)
Cost percentage 10% = 3.143 (gas, damages, consumables etc.)
Mark up percentage 50% = 15.715 (profit)
Raw Selling price = 50.288
Actual Selling Price = 50.00 php
Actual Profit = 15.427 php
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Bulgogi Soy Garlic Rice Burger
Raw cost: 27.58 (cost of all raw materials & consumables per serving)
Cost percentage 10% = 2.758 (gas, damages, consumables etc.)
Mark up percentage 50% = 13.79 (profit)
Raw Selling price = 44.128
Actual Selling Price = 50.00 php
Actual Profit = 19.662 php
F. Future Plans
The BRB Company will add more flavours of rice burgers, it will also
expand its variety of product such as coffee, tea, frappes and desserts.
The BRB Company will add more high-end equipment in making the
The company will buy the ingredients directly from the manufacturer of
the specific good, ensuring its good quality and low cost.
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