Snacks Two Good

Republic of the Philippines
Polytechnic University of the Philippines

College of Accountancy and Finance
DEPARTMENT OF BANKING AND FINANCE
Feasibility study presented to the Faculty of the Department of Banking and

Finance under the College of Accountancy and Finance in Polytechnic University of
the Philippines – Sta. Mesa, Manila.
In partial fulfilment of the requirements of the subject:

FINA 3093 – Research Project/Feasibility Study
Submitted and prepared by:

Baguio, Joymie Grace S.
Caliwag, Rainne Angelica L.
Teodoro, Ricamaye D.
Valdez, Blanche V.
Villarta, Jainnie Rica A.
BBF 4-7S
Prof. Lucas Bonabon Jr.

ADVISER
i
TABLE OF CONTENTS
TITLE PAGE
APPROVAL SHEET
TABLE OF CONTENTS i-ii
ACKNOWLEDGMENT iii-iv
CHAPTER I:
EXECUTIVE SUMMARY---------------------------------------------------------------------------- 1
CHAPTER II:
BUSINESS CONCEPT -------------------------------------------------------------------------------- 2
CHAPTER III:
DESCRIPTION OF THE BUSINESS --------------------------------------------------------------- 3
A. NAME OF THE BUSINESS -------------------------------------------------------------- 3
B. BUSINESS LOGO -------------------------------------------------------------------------- 3-4
C. LOCATION ---------------------------------------------------------------------------------- 4-5
D. MODE OF FINANCING ------------------------------------------------------------------ 5-6
E. PROJECT COST ---------------------------------------------------------------------------- 6
F. GNATT CHART---------------------------------------------------------------------------- 7
CHAPTER IV:
MISSION, VISION, AND OBJECTIVES ---------------------------------------------------------- 9-10
CHAPTER V:
THE MARKET ----------------------------------------------------------------------------------------- 11
A. CUSTOMERS ------------------------------------------------------------------------------- 11
B. COMPETITORS ---------------------------------------------------------------------------- 11-15
C. MARKET RESEARCH -------------------------------------------------------------------- 15
SURVEY QUESTIONNAIRE ---------------------------------------------------------- 16-18
C.1 SURVEY ANALYSIS ---------------------------------------------------------- 19-62
C.2 DEMAND ANALYSIS --------------------------------------------------------- 63-65
C.3 SUPPLY ANALYSIS ----------------------------------------------------------- 66
C.4 DEMAND-SUPPLY ANALYSIS --------------------------------------------- 66-68
D. MARKETING PLAN ---------------------------------------------------------------------- 69
D.1 PRODUCT ----------------------------------------------------------------------- 69
D.2 PRICE ---------------------------------------------------------------------------- 69-72
D.3 PLACE ---------------------------------------------------------------------------- 73-74
D.4 PROMOTION -------------------------------------------------------------------- 74-75
E. SALES PLAN ------------------------------------------------------------------------------- 76-77
CHAPTER VI:
i
BUSINESS PROCESS WORKFLOW -------------------------------------------------------------- 78-79
CHAPTER VII:
BUSINESS REQUIREMENTS ----------------------------------------------------------------------- 80
A. BUSINESS ORGANIZATION ----------------------------------------------------------- 80
B. STAFFING AND COSTING ------------------------------------------------------------- 80-81
B.1 HIRING --------------------------------------------------------------------------- 82-83
B.2 ORGANIZATIONAL POLICIES --------------------------------------------- 83-84
B.3 HIRING PROCESS ------------------------------------------------------------- 84-85
B.4 UNIFORM REQUIREMENT ------------------------------------------------- 85-86
C. SPACE REQUIREMENT ----------------------------------------------------------------- 86-87
D. EQUIPMENT REQUIREMENT --------------------------------------------------------- 87-104
E. DEPRECIATION COST ------------------------------------------------------------------- 105-106
F. BUSINESS INPUTS ------------------------------------------------------------------------ 106-109
G. MATERIAL COSTS ----------------------------------------------------------------------- 110-116
H. OTHER COSTS ---------------------------------------------------------------------------- 117-118
CHAPTER VIII:
SALES AND COST PLAN --------------------------------------------------------------------------- 119-121
CHAPTER IX:
FINANCIAL STUDY ---------------------------------------------------------------------------------- 122
A. OBJECTIVES ------------------------------------------------------------------------------ 122
B. MAJOR ASSUMPTIONS ---------------------------------------------------------------- 122-123
C. FINANCIAL STATEMENTS ------------------------------------------------------------ 124
C.1 INCOME STATEMENT ------------------------------------------------------ 124
C.2 STATEMENT OF FINANCIAL POSITION ------------------------------- 125-126
C.3 STATEMENT OF CASH FLOW -------------------------------------------- 126-127
C.4 STATEMENT OF CHANGES IN EQUITY -------------------------------- 128
CHAPTER X:
FINANCIAL ANALYSIS ----------------------------------------------------------------------------- 129-130
CHAPTER XI:
CONCLUSION AND RECOMMENDATIONS --------------------------------------------------- 131
SCHEDULES --------------------------------------------------------------------------------------------- 132-144
WORKSHEETS ------------------------------------------------------------------------------------------ 145-155
ACKNOWLEDGEMENT
ii
The proponents of the business would like to give thanks and bestow their sincerest
gratitude to these people who helped to make this feasibility study possible:
To the members of the group, thank you for all the efforts you exerted, for the
patience, understanding and sacrificing time, money and financial support needed in
making this feasibility study.
To Villarta Residence, Baguio Residence, MPlace Condominium Tower D,
Ladiza Residence, and Unit B318 El Pueblo Condotel for accommodating us inside your
home and for your outstanding hospitality in preparing our needs and other necessities.
To the agent of Prime Holdings Inc., Mr. Phil Dang-at and to Ms. CJ Gatacilo of
Fruitas Group of Companies, thank you for giving answers to our inquiries and necessary
information for the location of our study
To the staff of Quezon City Business Permits and Licensing Office, thank you for
your kind assistance in providing us details regarding the permits and licensing essential
to the business.
To the Supervisor of 150 Maginhawa Food Park, thank you for permitting us to
conduct our survey within the vicinity of your barangay.
To the crews and staff of DZ Dinner, Mexican Molcajete, Canadian Snack Shack,
Yeah Burger, and Xurreria, thank you for your cooperation in letting us know some of
your information and for accommodating us during the course of our survey.
To the customers of 150 Maginhawa Street, thank you for allowing us took some
of your time to answer our survey questionnaire. Thank you for your kindness, and
cooperation in our survey.
iii
To our dear adviser Dr. Lucas Bonabon Jr., thank you for guiding us and teaching
us in the subject of Feasibility Study.
To Mr. Joel G. France, thank you so much for the proof read and for checking our
feasibility study, and for signing the certification that you do so.
To our panelists Prof. Bernadette M. Panibio, Prof. Rolando I. Fernandez headed
by Prof. Realin C. Aranza, thank you for giving us the right verdict, and for advising us
to improve our study.
To our dearest parents and guardians, thank you for giving us your full moral and
financial support.
And most of all, to our Highest Almighty God, thank you for the guidance,
wisdom, strength, protection and hope you have given us. Thank you God for granting us
courage not to give up and finish this Feasibility Study.
iv
Chapter I
Executive
Summary
I. EXECUTIVE SUMMARY
Filipinos are known for being food lovers. They love to eat wherever they are.
Most of the time they look for foods that will satisfy their cravings at an affordable
price. Snacks are what they're looking for. That's why the proponents of the business had
an idea of starting a business by innovating snacks to have a unique style of serving
foods that is new in the market. As a result, “Snacks Two Good” had been created. The
business was named “Snacks Two Good” because the concept is to serve two combined
snacks in one serving. It is created by 5 persons namely Joymie Grace S. Baguio, Rainne
Angelica L. Caliwag, Ricamaye D. Teodoro, Blanche V. Valdez and Jainnie Rica A.
Villarta. The business aims to have long term loyal customers, base with the variety of
products the business offers. It also aims to sell snacks at a reasonable and affordable
price without sacrificing its good taste and quality.
“Snacks Two Good” will be located at 150 Maginhawa Food Park, 150
Maginhawa Street, Brgy. Sikatuna Village, Quezon City. It is surrounded by several
establishments like church, schools, banks, and residential around the vicinity of the
area. The business will give a home-like experience and an all-out service to the
potential customers that will encourage them to return and buy the products again.
The business aims to provide absolute and rational information that would
prove whether it is profitable or not. All gathered data had been done through series of
computations and analysis to prove that this business is viable and feasible.
1
Chapter II
Business
Concept
II. BUSINESS CONCEPT
Food is good – To eat is great.
Nowadays, most of the people love to eat. Well, we all knew that Filipinos are
food lovers. But now it becomes a trend especially Facebook, Twitter and Instagram
where you can see numerous posts about various foods. This is just one of the proofs
that most Filipino people have a special interests in food, especially those that are not
common or new to the market. Most people like to explore when it comes in food. They
go food tripping on different places where new food can be found. They want something
unusual. The business owners have the same interest in food and just like others they
love to eat food with new or different taste. So, the proponents and owners of the
business create their own innovation of snacks by offering them not just a single snack
but two-in-one that have a new taste, a new look, and a new serving not common in the
market.
Because of this, the owners will build this snack house business named “Snacks
Two Good” to offer combination of two snacks which made into one snack in one
serving. The business will also offer two-in-one juice to compliment the snacks they are
going to sell. Joymie Grace S. Baguio, Rainne Angelica L. Caliwag, Ricamaye D.
Teodoro, Blanche V. Valdez and Jainnie Rica A. Villarta owned the “Snacks Two
Good” business which aims to sell snacks that give satisfaction and good quality and
taste to their customers and of course with reasonable and affordable prices.
2
Chapter III
Description
of the
Business
III. DESCRIPTION OF THE BUSINESS
A. Name of the Business
The name of the business is “Snacks Two Good”. The word “Snacks” serves its
meaning to offer a variety of snacks such as burgers, pizza, and sandwich. “Two Good”
means that the products of the business are innovated snacks that we combined together
into one. The difference of “Snacks Two Good” products from other snack houses is that
it offers combinations of snacks that have a new taste, a new look, and a new serving
that are not usual on the market.
B. Business Logo
Figure 1: Business Logo
3
“Snacks Two Good” logo is represented by an emoji whose reaction is happy
and very excited with a movement or motion on the go. It is what the business aim to
see on their customers every time they will purchase their product. Nowadays people
find happiness in eating and what the owners want. The reaction of the emoji also
represents that of the owners in serving the customers and giving them the products they
offer with the affordable price. The motion of the emoji, is the excitement to go in
“Snacks Two Good” to taste and purchase the products. As what you can see, the emoji
on the logo holds a spoon and fork on both hands which means he’s ready and excited to
eat. The word “Two” represents the products, innovated snacks, two snacks combined
together into one snack. The phrase Snack Two Good sounds like “Snacks Too Good”,
which means Snacks that taste so good.
C. LOCATION
Figure 2: Location’s Map
Figure 2: Location’s Map
4
Snack Two Good” will be located at 150 Maginhawa St. Teachers Village
Quezon City. The property is strategically located in Maginhawa which is known as the
food district of the city. It gives you the fun dining experience together with your
friends, family, or loved ones through the popular food parks. One of these is the 150
Maginhawa Food Park which we choose as our location. The space is about 16sqm in
capacity. The vicinity of the area surrounds many houses which could have potential
customers.
D. MODE OF FINANCING
Ricamaye
Blanche
Teodoro Valdez
₱ 240,000 ₱ 240,000
Jainnie Rainne
Villarta Caliwag
₱ 240,000 ₱ 240,000
Joymie
Baguio
₱ 240,000
Figure 3: Capital Contribution of the Owners
5
“Snacks Two Good” is composed of a partnership between five people namely:
Joymie Grace S. Baguio, Rainne Angelia L. Caliwag, Ricamaye D. Teodoro, Blanche V.
Valdez, and Jainnie Rica A. Villarta. The initial source of capital for the business will
be provided by them through their savings which is ₱1,200,000.00. Each of them has the
capital share of ₱240,000.00. Profits and losses will be equally divided among five
partners.
E. PROJECT COST
Table 1: Project Cost

PROJECT COST
Fixed Investment
Machineries and Equipment ₱61,069.25
Furniture & Fixtures ₱10,195.00
Renovation Expense ₱60,000.00
Total Fixed Investment 150,763.25
Pre-Operating Expense
Permits & Licenses ₱3,355
Total Pre-Operating Expense ₱3,355
Initial Working Capital
Purchases (1month) ₱21,518.88
Prepaid Rent ₱64,000.00
Office Equipment ₱19,499.00
Kitchen Utensils ₱19,399.50
Store Supplies ₱9,428.75
Office Supplies ₱6,316.42
Cleaning Supplies ₱2,566.37
Cleaning Materials ₱3,845.60
Utilities Expense (3 months) ₱9,381.54
Salary Expense (3 months) ₱54,704.97
Professional Fee (semi-annually) ₱10,000.00
Advertising Expense ₱100.00
Miscellaneous Expense ₱1,180.79
Total Initial Working Capital ₱202,442.82
OVER ALL TOTAL ₱356,561.07
Margin of Safety ₱43,438.93
PROJECT COST ₱400,000.00
6
F. GANTT CHART
Table 2: Project Implementation and Time Table

JANUARY
AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER FEBRUARY MARCH
(2018 )
FEASIBILITY STUDY
Completion of Legal
Requirements
Advertising
Renovation of Business
Place
Acquisition of
Equipment, Furniture
and Fixtures.
Installation of
Equipment, Furniture
and Fixtures.
Recruitment of
Employees
Training and
Orientation of
Employees
Opening of the
Business
7
Chapter IV
MISSION,
VISION,
AND
OBJECTIVES
OF THE
BUSINESS
IV. MISSION, VISION, AND OBJECTIVES OF THE BUSINESS
A. MISSION OF THE BUSINESS
To give the customers the variety of delicious snacks and the good taste they
can’t get over with, at an affordable price. Also to offer the customers an exceptional
style of serving snacks. It also aims to provide our potential customers the satisfaction in
the services and the products of the business.
B. VISSION OF THE BUSINESS
“Snack Two Good” aims to be one of the best snack house in town that will give
our customers the satisfaction at an affordable price. It also aims to give the customers a
creative and exceptional style of serving snack foods that are fresh in the people’s eye. It
also envisions expanding the business in the future.
C. OBJECTIVES OF THE BUSINESS
Short Term Objectives
• To offer good quality snack products with an affordable price that will
meet the customer’s expectation and satisfaction.
• To maintain an applauding and well relationship between employees and
employer that will lead to great productivity.
• To give comforting customer service that will help to keep the potential
customers.
Long Term Objectives
9
• To be known as one of the best snack house that sells good tasting food
products.
• To be successful and be able to expand the business in the future.
• To be patronized by loyal customers and give them the satisfaction they
deserve.
10
Chapter V
The
Market
V. THE MARKET
A. CUSTOMERS
The target market of the business is the passers-by or goers of Maginhawa Street
which is known as the Food District and very popular for various foods that can be found
in the different food spots located there. It is also surrounded by the residents of
Barangay Sikatuna Village, Quezon City, which can also be possible costumers. Other
possible target markets are students and school staffs from schools located near
Maginhawa Street such as University of the Philippines, Krus Na Ligas High School,
Holy Spirit College, and San Vicente Elementary School. And all the people around the
vicinity of the businesses can be possible customers as well. Maginhawa Street is known
already for a numerous Food Spots which will easily attract the residents from nearby
barangays and group of people who want to have a new experience of food trips and
people who are food lovers. With a large number of possible target markets and a large
open-space area, a manual head count was conducted to know the daily goers in 150
Maginhawa Food Park, the proposed location of the business, at 150 Maginhawa Street,
Brgy. Sikatuna Village, Quezon City.
B. COMPETITORS
Food Park is one of the most rapidly growing business nowadays in Metro
Manila. It is because of the trending “#FoodTripGoals” of the millennials. They explore
to taste foods that are new in the market and gain food trip experience whether together
with their family, group of friends, or even with their love one. Different gimmick,
11
variety of food stalls, and various unique and new foods are just few of the reasons why it
became popular to the people especially to the millennials. One of those food parks is
150 Maginhawa Food Park along Maginhawa Street in Quezon City. It is one of the
popular and most visited food park in Maginhawa Street because most of the stalls there
have different concept from each other. Here are some food stalls inside 150 Maginhawa
Food Park that will be our competitors:
• YEAH! BURGER
Figure 4.1: Competitor’s Logo: Yeah! Burger
Yeah! Burger is one of the newest stall in 150 Maginhawa Street. Yeah!
Burger have a concept of American snacks, they offer variety of burgers,
sandwiches, mozzarella sticks, onion rings, and other snacks as well. They also
serve bacon with cheese that is worth a try. Of course they also offer different
flavor of drinks. The prices of their products ranges from ₱100.00 to ₱150.00.
• MEXICAN MOLCAJETE CANTINA
12
Figure 4.2: Competitor’s Logo: Mexican Molcajete
If looking for some different cuisine, try Molcajete here in 150 Maginhawa
Food Park. They offer Mexican foods such as Nachos, Burrito, quesadilla and
Tacos. This Mexican food stall is very affordable and worth a try.
• DZ DINER
Figure 4.3: Competitor’s Logo: DZ Diner
DZ Diner serves American Cuisines. Corn beef Cheesy Hash, Bacon
Cheese, Cheesy Pesto and Bacon and Cheese. They also serve pasta with garlic
bread such as Spaghetti meatballs, Cheesy Carbonara, Shrimp Pesto and chicken
Scallopine. Aside from pasta they also have a different menu in their main dish
and it comes with rice.
13
• CANADIAN SNACK SHACK
Figure 4.4: Competitor’s Logo: Canadian Snack Shack
Experience the Canadian overloaded pizza along Maginhawa Street through
150 Maginhawa food Park. It is the best for pizza lovers. There are four different
types of pizza, Donair Pizza, Canadian Bacon Pizza, Meats-A-pizza, and Garlic
Pizza with a real mozzarella worth P90.00 – P150.00. They also offers some sweets.
Also try their iced tea, it is freshly brewed with earl grey tea and all natural
ingredients which cost P70.00.
• XURRERIA
Figure 4.5: Competitor’s Logo: Xurreria

From the name itself, Xurreria serves different types and flavors of
churros. The prices starts from ₱90.00 to ₱175.00 base on the number of serving
14
and flavor. Aside from churros they also offer coffee and frappe that costs ₱70.00 to
₱150.00.
C. MARKET RESEARCH
The proponents conducted a survey to determine the demand of the product the
business will be selling. Slovene’s formula was used to provide the total number of
respondents needed to participate in the survey. By using the projected population for the
year 2017 using average daily head count, the proponents have determined the number of
respondents needed in conducting the survey.
𝑁
𝑛=
1 + 𝑁𝑒 2
442, 745
𝑛=
1 + 442, 745 (.05)2
442, 745
𝑛=
1 + 1, 106.86
442, 745
𝑛=
1, 107.86
𝒏 = 𝟑𝟗𝟗. 𝟔𝟑 𝒓𝒆𝒔𝒑𝒐𝒏𝒅𝒆𝒏𝒕𝒔
Where: N= total population; e= margin of error (5%); n=number of respondents
15
SURVEY QUESTIONNAIRE
16
17
18
C.1 Survey Analysis
Table 3.1: Age Frequency

AGE FREQUENCY PERCENTAGE (%)
12-15 yrs. Old 6 1.50 %
16-20 yrs. old 56 14.00 %
21-25 yrs. old 113 28.25 %
26-30 yrs. old 110 27.50 %
31-35 yrs. old 75 18.75 %
36-40 yrs. old 36 9.00 %
41-45 yrs. old 2 0.50 %
Above 46 yrs. old 2 0.50 %
TOTAL 400 100 %
Figure 5.1: Distribution of Respondents

According to Age
0.50 %
0.50 % 1.51 %
12-15 yrs. old
8.54 % 14.07 %
16-20 yrs. old
18.84 % 21-25 yrs. old
26-30 yrs. old
28.39 %
31-35 yrs. old
27.64 % 36-40 yrs. old

41-45 yrs. old
Above 46 yrs. old
Table 3.1 and Figure 5.1 shows that most of the respondents are from 21-25 years
old which is 28.25% and the least of the respondents are from 41-45 years old and above
46 years old which is 0.50 %.
19
Table 3.2: Gender Frequency
GENDER FREQUENCY PERCENTAGE (%)
Female 222 55.50 %
Male 178 44.50 %
TOTAL 400 100 %
Figure 5.2: Distribution of Respondents

According to Gender
44.22 %
55.78 %
Female
Male
Table 3.2 and Figure 5.2 shows that most of the respondents are female
with 55.50 % and other respondents are male which is with 44.50 %.
20
Table 3.3: Marital Status Frequency
MARITAL STATUS FREQUENCY PERCENTAGE (%)
Single 263 65.75 %
Married 129 32.25%
Widowed 2 0.50 %
Others 6 1.50 %
TOTAL 400 100 %
Figure 5.3: Distribution of the Respondents

According to Marital Status
0.25 %
1.51 %
32.16 %
Single
Married
66.08 %
Widowed
Others
Table 3.3 and Figure 5.3 shows that most of the respondents are single (65.75%),
(32.25 %) are married, others are (1.50 %), and the least are widowed with (0.50%).
21
Table 3.4: Occupation Frequency
STATUS FREQUENCY PERCENTAGE (%)
Student 137 34.25 %
Unemployed 49 12.25 %
Employed 162 40.50 %
Self-Employed 52 13.00 %
TOTAL 400 100 %

According to Occupation
13.07 % Student
34.17 %
Unemployed
Employed
40.45 %
12.31 % Self-Employed
Table 3.4 and Figure 5.4 shows that most of the respondents are employed
(40.50%) and least of the respondents are unemployed 12.25%.
22
Table 3.5: Monthly Allowance Frequency
RANGE FREQUENCY PERCENTAGE (%)
Below P3,000 92 66.67 %
P3.001-P4,000 18 13.04 %
P4,001-P5,000 17 12.32 %
Above P5,000 11 7.97 %
TOTAL 138 100 %

According to Monthly Allowance.
7.97 %
12.32 5
13.04 % Below P3,000

66.67 % P3.001-P4,000
P4,001-P5,000
Above P5,000
Table 3.5 and Figure 5.5 shows that most of the student respondents
(66.67%) has a monthly allowance of below 3000 and least of the student
respondents (7.97%) has a monthly allowance of above 5000.
23
Table 3.6 Monthly Income
RANGE FREQUENCY PERCENTAGE (%)
Below P10,000 32 15.02 %
P10,001-P20,000 79 37. 09 %
P20,001-P30,000 35 16.43 %
P30,001-P40,000 20 9.39 %
P40,001-P50,000 14 6.57 %
Above P50,000 33 15.49 %
TOTAL 213 100 %

According to Monthly Income
16 % 15% Below P10,000

7% P10,001-P20,000
9% P20,001-P30,000
37% P30,001-P40,000
16%
P40,001-P50,000
Above P50,000
Table 3.6 and Figure 5.6 shows that most of the respondents earn between
₱10,001 - ₱20,000 (51.85%) and the least employed respondents earns between
₱40,001 - ₱ 50,000 with (7 %).
24
Table 3.7: Respondents Who Buy Snacks
PREFERENCE FREQUENCY PERCENTAGE (%)
YES 351 87.75 %
NO 49 12.25 %
TOTAL 400 100 %
*We disregard those 49 who are all unemployed and counted it as “No”.
Figure 5.7: Distribution of the Respondents Who

buy Snacks
12.25 %
YES
NO
87.75 %
Table 3.7 and Figure 5.7 shows that 87.75 % of the respondents do buy snacks and
12.25 % are unemployed and doesn’t have a capacity to buy snacks.
25
Table 3.8: Respondent’s Frequency Of Buying Preferred Snacks
Burger 191 54.42 %
Pizza 93 26.49 %
Choco Fudge 14 3.99 %
Waffle 13 3.70 %
Sandwich 28 7.98 %
Crepe 4 1.14 %
Others 8 2.28 %
TOTAL 351 100 %

Preferred Snacks.
2.28 %
1.14 %
7.98 % Burger
3.70 %
3.99 % Pizza
Choco Fudge
54.42 %
26.49 % Waffle
Sandwich
Crepe
Others
Table 3.8 and Figure 5.8 shows that most of the preferred snack of the
respondent is burger (54.42%) and crepe is the least preferred snack (1.14%).
26
Table 3.9: Respondent’s Frequency Of Buying Snacks
PREFERENCE FREQUENCY PERCENTAGE
(%)
Daily 108 30.77 %
Twice a Week 76 21.65 %
Weekly 98 27.92 %
Twice a Month 45 12.82 %
Monthly 24 6. 84 %
Others 0 0%
TOTAL 351 100 %
Figure 5.9: Distribution of The Respondents

Frequency of Purchase.
0%
6.84 %
12.82 % 30.77 % Daily
Twice a Week
Weekly
27.92 %
Twice a Month
21.65 % Monthly
Others
Table 3.9 and Figure 5.9 shows that 30.77% of the respondents buy snacks
daily. Only 6.84% choose others.
27
Table 3.10: Respondent’s Recent Purchased Of Snack
Yesterday 169 48.15 %
Last 3 Days 37 10.54%
Last Week 37 10.54%
Last 2 Weeks 59 16.81%
Last 3 Weeks 19 5.41%
Last Month 10 2.85%
Last 2 Months 20 5.70%
Others 0 %
TOTAL 400 100 %
Figure 5.10: Distribution of the Respondents'

Recent Purchase of Snacks.
0%
6%
3% Yesterday
5% Last 3 Days
17% Last Week
48%
Last 2 Weeks
11% Last 3 Weeks
10% Last Month
Last 2 Months
Others
Table 3.10 and Figure 5.10 shows that most of the respondents bought snacks
(48.15%) yesterday and the least 2.85% of the respondents bought snacks last month.
28
Table 3.11: Store Where The Respondents Usually Buy Snacks
(%)
Dz Diner 74 21.08%
Yeah! Burger 85 24.22%
Molcajete 38 10.83%
Snack Shack 84 23.93%
Xurreria 70 19.94%
Others 0 0%
TOTAL 351 100 %
Figure 5.11: Distribution of Where the

Respondents Usually Buy Snacks In 150
Maginhawa Food Park.
0%
20% 21%
Dz Diner
Yeah! Burger
Molcajete
24% 24%
Snack Shack
11% Xurreria
Others
Table 3.11 and Figure 5.11 shows that respondents buy snacks mostly in Yeah
Burger (24.22 %) and only 10.83% buys in Mexican Molcajete.
29
Table 3.12: Respondent’s Usually Spend In Buying Snacks
(%)
Below P50 53 15.10%
P50 - P100 131 37.22%
P101 - P150 54 15.38%
P151 – P200 61 17.38%
P201 – P250 52 14.81%
Others 0 0%
TOTAL 351 100 %
Figure 5.12: Distribution of How Much the

Respondents Usually Spend in Buying Snacks.
15% 0% 15%
Below P50
17% P50 - P100
P101 - P150
37% P151 – P200
16%
P201 – P250
Others
Table 3.12 and Figure 5.12 shows that most of the respondents usually spend
50- 100 in buying snack with 36 % and least of the respondent answers 201-250 pesos
with 14.50%.
30
Table 3.13: Number Of Snack’s Servings The Respondents Usually Buy
(%)
1 207 58.97%
2 112 31.91%
3 32 9.12%
Others 0 0%
TOTAL 351 100 %
Figure 5.13: Distribution of the Snacks Number

of Servings that the Respondents Usually Buy
9% 0%
32% 1
59% 2
3
Others
Table 3.13 and Figure 5.13 shows that respondents mostly buy 1 serving of snacks
(58.97%), and the least choice of the respondents is 3 servings 9.12 % and there’s no one
who answers for other number of servings.
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Table 3.14: Respondent’s Preferred Beverage To Compliment Their Snack
Juice 215 61.25%
Soft Drinks 87 24.79%
Water 38 10.83%
Others 11 3.13%
TOTAL 351 100 %
Figure 5.14: Distribution of the Beverages the

Respondents Buy to Compliment Their Snacks.
11% 3%
Juice
25%
61% Soft Drinks
Water
Others
Table 3.14 shows that most of the respondents preferred juice 61.25% to
complement their snack and the least of the respondents answered others with 3.13%.
32
Table 3.15: Respondent’s Usually Spend in Buying Beverages
Below P50 150 42.74%
P51 – P70 121 34.47%
P71 – P100 80 22.79%
Others 0 0%
TOTAL 351 100 %
Figure 5.15: Distribution of the How Much the

Respondents Usually Spend in Buyuing
Beverages.
0%
23%
43% Below P50

P51 – P70
P71 – P100
34%
Others
Table 3.15 and Figure 5.15 shows that most of the Respondents usually spend
below 50 pesos in buying their beverages (42.74%) and least of the Respondents spend
between 71- 100 pesos in buying beverages which can complement their snacks
(22.79%).
33
Table 3.16: Factors Considered By The Respondents When Buying Snacks
Price 114 26.67%
Taste 112 20.74%
Quality of Service 68 12.59%
Store Location 65 12.04%
Ambiance of the Place 42 7.78%
Sanitation 109 20.19%
TOTAL 540 100 %
Figure 5.16: Distribution of the Factors

Considered by the Respondents in Buying
Snacks.
22% 22%
Price
Taste
8%
Quality of Service
22%
13% Store Location
13% Ambiance of the Place
Sanitation
Table 3.16 and Figure 5.16 shows that most of the
Respondents considered taste in buying snacks with 26.67 % and the least of them
considered the ambiance of the Place with 7.78 %
34
Table 3.17: Numbers Of Respondents Who Are Willing To Buy Our Product
PREFERENCE FREQUENCY PERCENTAGE %
YES 349 99.43 %
NO 2 0.57 %
TOTAL 351 100 %

Who are Willing to Buy our Products.
0.57%
YES
NO
99.43%
Table 3.17 and Figure 5.17 shows that most of the respondents (99.43%) are willing to
buy our product and only (0.57%) are not willing to buy.
35
Table 3.18: Preferred Snacks Of The Respondents
PREFERENCE FREQUENCY PERCENTAGE %
Oh-Burfries 161 46.13 %
Burdoughlicious 75 20.92 %
Chocopizzamazing 45 12.89 %
Chocolavable 8 2.29%
Supersundwich 45 12.89%
Wandaeful 9 2.58%
Crepeceptional 8 2.29%
TOTAL 349 100 %
Figure 5.18: Distribution of the Preferred Snacks

of the Respondents
2%
3%
13% Oh-Burfries
2% Burdoughlicious
46%
13% Chocopizzamazing
Chocolavable
Supersundwich
21%
Wandaeful
Crepeceptional
Table 3.18 and Figure 5.18 shows that most of the respondents are willing to buy Oh-
Burfries (46.14 %) and only 2.29 % are willing to buy Crepeceptional.
36
Table 3.19 : Respondent’s Preferred Number of Serving
CHOCO- CHOCO- SUPER- CREPE-

NUMBER OH BURFRIES BURDOUGHLICIOUS WANDAEFUL
PIZZAMAZING LAVABLE SUNDWICH CEPTIONAL
OF
SERVING
FREQ. % FREQ. % FREQ. % FREQ. % FREQ. % FREQ. % FREQ. %
1 139 86.34% 64 87.67 % 41 91.11% 7 87.550% 38 84.44% 9 100% 8 100%

2 18 11.18% 4 8.22 % 3 6.67% 1 12.50% 7 15.56% 0 0% 0 0%
3 4 2.48% 3 4.11 % 1 2.22% 0 0% 0 0% 0 0% 0 0%
Others 0 0% 0 0% 0 0 0 0% 0 0% 0 0% 0 0%
TOTAL 161 100% 73 100% 45 100% 8 100% 45 100% 9 100% 8 100%
Chart Title
150
139
100
50 64
41 7 38 18 6 3 1 7 4 3 1 0 0 0 0 0 0 0
0
1 2 3 Others
Oh-Burfries Burdoughlicious Chocopizzamazing Chocolava #REF!
Table 3.19 and Figure 5.19 shows that most of the respondents are willing to buy most of the products in one serving only and least
are willing to buy 3 servings.
39
Table 3.20: Respondents’ Preferred Price per Serving of our OH-BURFRIES
PRICE PER SERVING FREQUENCY PERCENTAGE %
OF OH-BURFRIES
₱ 86.00 123 76.40 %
₱ 96.00 22 13.66 %
₱ 106.00 16 9.94 %
Others 0 0%
TOTAL 161 100 %

Preferred Price per Serving of Oh-Burfries.
0%
10%
14%
₱ 86.00
₱ 96.00
₱ 106.00
76%
Others
Table 3.20 and Figure 5.20 shows that all of the Respondents who are willing
to buy Oh-Burfriesare also willing to purchase it at the price of 93 pesos (76.40%).
40
Table 3.21: Respondents’ Preferred Price per Serving of our
BURDOUGHLICIOUS
PRICE PER SERVING OF FREQUENCY PERCENTAGE %
BURDOUGHLICIOUS
₱ 96.00 48 65.75%
₱ 106.00 19 26.03%
₱ 116.00 6 8.22%
Others 0 0%
TOTAL 73 100 %

Preferred Price per Serving of Burdoughlicious.
0%
8%
26% ₱ 96.00
₱ 106.00
66%
₱ 116.00
Others
to buy Burdoughlicious are also willing to purchase it at the price of 96 pesos (65.75%).
41
Table 3.22: Respondents’ Preferred Price per Serving of Chocopizzamazing
OF
CHOCOPIZZAMAZING
₱ 90.00 37 82.22%
₱ 100.00 5 11.11%
₱ 110.00 3 6.67%
Others 0 0%
TOTAL 45 100 %

Preferred Price per Serving of Chocopizzamazing
0%
7%
11%
₱ 90.00
₱ 100.00
₱ 110.00
82%
Others
to buy Chocopizzamazing are also willing to purchase it at the price of 90 pesos
(82.22%).
42
Table 3.23: Respondents’ Preferred Price per Serving of Chocolavable
PRICE PER
FREQUENCY PERCENTAGE %
SERVING
₱ 93.00 8 100 %
₱ 103.00 0 0%
₱ 113.00 0 0%
Others 0 0%
TOTAL 8 100 %

Preferred Price of Serving of Chocolavable
0%
₱ 93.00
₱ 103.00
₱ 113.00
100% Others
Table 3.23 and Figure 5.23 shows that all of the Respondents (100%) who are
willing to buy Chocolavable are also willing to purchase it at the price of 93 pesos.
43
Table 3.24: Respondents’ Preferred Price per Serving of SuperSundwich
OF SUPERSUNDWICH
₱ 49.00 38 84.44%
₱ 59.00 5 11.11%
₱ 69.00 2 4.44%
Others 0 0
TOTAL 45 100 %

Preferred Price per Serving of Supersendwich
0%
4.44%
11.11 %
₱ 33.00
₱ 43.00
₱ 53.00
84.44 %
Others
The table 3.24 and Figure 5.24 shows that most of the respondents’ are willing to
buy at the price of 33 pesos (84.44%) and least of them want to purchase it at the price
of 53 pesos (4.44%).
44
Table 3.25: Respondents’ Preferred Price per Serving of Wandaeful
OF
WANDAEFUL
₱ 72.00 9 100 %
₱ 82.00 0 0%
₱ 92.00 0 0%
Others 0 0%
TOTAL 9 100 %
Figure 5.25: Distribution of the

Respondents' Preferred Price per Serving of
Wandaeful.
0%
₱ 48.00
₱ 58.00
₱ 68.00
100% Others
Table 3.25 and Figure 5.25 shows that all of the Respondents (100%) who are
willing to buy Wandaeful are also willing to purchase it at the price of 48 pesos.
45
Table 3.26: Respondents’ Preferred Price per Serving of Crepeceptional
OF
CREPECEPTIONAL
₱ 69.00 8 100 %
₱ 79.00 0 0%
₱ 89.00 0 0%
Others 0 0%
TOTAL 8 100 %

Preferred Price per Serving of Crepeceptional.
0%
₱ 32.00
₱ 42.00
₱ 52.00
100% Others
Table 3.26 and Figure 5.26 shows that all of the Respondents (100%) who
are willing to buy Crepeceptional are also willing to purchase it at the price of 32
pesos.
46
Table 3.27: Respondents’ Frequency of Purchase for OH-BURFRIES
FREQUENCY OF FREQUENCY PERCENTAGE %
PURCHASE FOR OH-
BURFRIES
Daily 61 37.89%
Twice a week 42 26.03%
Weekly 32 19.88%
Twice a month 14 8.69%
Monthly 11 6.83%
Others 0 0%
TOTAL 180 100 %
Figure 5.27: Distribution of the frequency of

Purchase For Oh-Burfries Preferred by the
Respondents
0%
7%
9% PURCHASE FOR OH-
38% BURFRIES
20%
Daily
Twice a week
26% Weekly
Twice a month
Monthly
Others
Table 3.27 and Figure 5.27 shows that most of the respondents choose to buy daily
(37.89%) and least of them choose to buy twice a month (6.83%).
47
Table 3.28: Respondents’ Frequency of Purchase for BURDOUGLICIOUS
PURCHASE FOR
BURDOUGLICIOUS
Daily 16 21.92 %
Weekly 19 26.03 %
Twice a month 13 17.81 %
Monthly 6 8.22 %
Others 0 0%
TOTAL 73 100%

Purchase For Burdoughlicious Preferred by the
Respondents
8% 0%
22%
Daily
18%
Twice a week
Weekly
26% Twice a month
26%
Monthly
Others
Table 3.28 and Figure 4.28 shows that most of the respondents choose to buy
weekly (26.03%) and least of them choose to buy monthly (8.22%).
48
Table 3.29: Respondents’ Frequency of Purchase for Chocopizzamazing
FREQUENCY OF PURCHASE FREQUENCY PERCENTAGE %
FOR CHOCOPIZZAMAZING
Daily 19 42.22 %
Twice a week 8 17.78 %
Weekly 11 24.44 %
Monthly 3 6.67 %
Others 0 0%
TOTAL 45 100 %

Purchase For Chocopizzamazing Preferred by
the Respondents
0%
11%
7%
35% Daily
Twice a week
29% Weekly
18% Twice a month

Monthly
Others
(34.55%) and least of them choose to buy twice a month (7.27%).
49
Table 3.29: Respondents’ Frequency of Purchase for Chocopizzamazing
FREQUENCY OF PURCHASE FREQUENCY PERCENTAGE %
FOR CHOCOPIZZAMAZING
Daily 19 42.22 %
Weekly 11 24.44 %
Monthly 3 6.67 %
Others 0 0%
TOTAL 45 100 %

Purchase For Chocopizzamazing Preferred by
the Respondents
0%
11%
7%
35% Daily
Twice a week
29% Weekly
18% Twice a month

Monthly
Others
daily (34.55%) and least of them choose to buy twice a month (7.27%).
50
Table 3.30: Respondents’ Frequency of Purchase for CHOCOLAVABLE
PURCHASE FOR OH-
CHOCOLAVABLE
Daily 3 37.50%
Weekly 3 37.50%
Monthly 0 0%
Others 0 0%
TOTAL 8 100 %

Purchase For Chocolavable Preferred by the
Respondents
0%
13%
37%
Daily
38% Twice a week
Weekly
12%
Twice a month
Monthly
daily and weekly (37.50%) and least of them choose to buy twice a week and twice a
month (12.50%).
51
Table 3.31: Respondents’ Frequency of Purchase for SUPERSUNDWICH
FREQUENCY OF
PURCHASE FOR FREQUENCY PERCENTAGE %
SUPERSUNDWICH
Daily 21 46.67 %
Weekly 11 24.44 %
Monthly 2 4.44%
Others 0 0%
TOTAL 45 100 %
Figure 5.31: Distribution of the frequency of Purchase

For Supersundwich Preferred by the Respondents
4%
0%
7%
Daily
Twice a week
24% 47%
Weekly
Twice a month
Monthly
18%
Others
(43.64%) and least of them choose to buy twice a week and monthly (5.45%).
52
Table 3.32: Respondents’ Frequency of Purchase for WANDAEFUL
PURCHASE FOR
WANDAEFUL
Daily 5 55.56%
Weekly 2 22.22%
Monthly 0 0%
Others 0 0%
TOTAL 9 100 %

Purchase For Wandaeful Preferred by the
Respondents
0%
0%
11%
Daily
22%
56% Twice a week
Weekly
11% Twice a month
Monthly
Others
daily (55.56%) and least of them choose to buy twice a week and twice a month (11.11%)
53
Table 3.33: Respondents’ Frequency of Purchase for CREPECEPTIONAL
PURCHASE FOR
CREPECEPTIONAL
Daily 3 37.50%
Weekly 3 37.50%
Twice a month 0 0%
Monthly 0 0%
Others 0 0%
TOTAL 8 100 %

Purchase For Crepeceptional Preferred by the
Respondents
0%
38% 37%
Daily
Twice a week
Weekly
25% Twice a month

Monthly
Others
daily (37.50%) and least of them choose to buy twice a week (25%).
54
Table 3.34: Number Of People Who Are Willing To Buy Our Beverages
NUMBER OF PEOPLE
WHO ARE WILLING FREQUENCY PERCENTAGE %
TO BUY BEVERAGES
YES 344 98.01%
NO 7 1.99 %
TOTAL 351 100 %
Figure 5.34: Distribution of the Respondents who

are willing to buy our Beverages
2%
YES
NO
98%
Table 3.34 and Figure 5.34 shows that most of the respondents are willing to buy
our beverages. 98.50 % answers yes and only 1.50 % answers no.
55
Table 3.35: Preferred Beverages Of The Respondents
BEVERAGES FREQUENCY PERCENTAGE
%
SUMMER FUN 87 25.29 %
AUTUMN CALM 152 44.19 %
WINTER CHILL 51 14.83 %
SPRING BLISS 54 15.70 %
TOTAL 344 100 %

Preferred Beverages.
16%
25%
15% SUMMER FUN

AUTUMN CALM
WINTER CHILL
44% SPRING BLISS
Table 3.35 and Figure 5.35 shows that most of the Respondents are willing to
buy Autumn Calm (44.19%) and the least of them are willing to buy 14.83% Winter
Chill.
56
Table 3.36: Respondent’s Preferred Number of Serving of Beverage
NUMBER OF SUMMER FUN AUTUMN CALM WINTER CHILL SPRING BLISS
SERVING FREQ. % FREQ. % FREQ. % FREQ. %
1 79 90.80 % 142 93.42 % 38 74.51 % 48 88.89 %
2 6 6.90 % 7 4.61 % 9 17.65 % 4 7.41 %
3 2 2.30 % 3 1.97 % 4 7.84 % 2 3.70 %
Others 0 0% 0 0% 0 0% 0 0%
TOTAL 87 100 % 152 100 % 51 100 % 54 100 %
Figure 5.36: Distribution of Respondents Preferred Number of Serving for

Beverages.
100
79
80
60
40
20 6 5
2 2 3 2 2 4 3 4.5 2
0
1 2 3 Others
Summer Fun Autumn Calm Winter Chill Spring Bliss
Table 3.36 and Figure 5.36 shows that the most preferred number of serving for all the beverages is 1 serving, 90.80% for summer
fun, 93.42% for autumn calm, 74.51% for winter chill and 88.89% for spring bliss.
57
Table 3.37 :Preferred Price per Serving of the Respondents
PRICE PER SUMMER FUN AUTUMN CALM WINTER CHILL SPRING BLISS
SERVING
FREQ. % FREQ. % FREQ. % FREQ. %
P 75 74 85.06 % 98 64.47 % 37 72.55 % 44 81.48 %
P 85 9 10.34 % 53 34.87 % 11 21.57 % 5 9.26 %
P 95 4 4.60 % 1 0.66 % 3 5.88 % 5 9.26 %
Others 0 0% 0 0% 0 0% 0 0%
TOTAL 87 100% 152 100% 51 100% 54 100%
Figure 5.37: Distribution of the Price per Serving Preferred by the Respondents.
120
98
100
80 74
.
60 53
37
40
20 9 11
5 4 1 3 5
0 0 0 0
0
P50 P60 P70 Others
Summer Fun Autumn Calm Winter Chill Spring Bliss
Table 3.37 and Figure 5.37 shows that the most preferred price serving for all the beverages is 50 pesos, 85.06% for summer
fun, 64.47% for autumn calm, 72.55% for winter chill and 81.48% for spring bliss.
58
Table 3.38 : Respondent’s Frequency of Purchase for Summer Fun
FREQUENCY OF
PURCHASE
Daily 21 24.14 %
Weekly 22 25.29 %
Monthly 9 10.34 %
Others 0 0%
TOTAL 87 100%

Purchase For Summer Fun Preferred by the
Respondents
0%
10%
5% 24%
Daily
Twice a week
25% Weekly
Twice a month
36%
Monthly
Others
Table 3.38 and Figure 5.38 shows that the most preferred frequency of purchase
for summer fun is Twice a week with 24.14% and the least is twice a Month with
4.60%.
59
Table 3.39 : Respondent’s Frequency of Purchase for Autumn Calm
FREQUENCY OF
PURCHASE
Daily 69 45.39 %
Weekly 25 16.45 %
Monthly 3 1.97 %
Others 0 0%
TOTAL 152 100%

Purchase For Autumn Calm Preferred by the
Respondents
2%
0%
3%
17% Daily
45% Twice a week
Weekly
33% Twice a month

Monthly
Others
for autumn calm is Daily with 45.39%and the least is Monthly with 1.97%
60
Table 3.40 : Respondent’s Frequency of Purchase for Winter Chill
FREQUENCY OF
PURCHASE
Daily 32 62.75 %
Weekly 3 5.88 %
Monthly 2 3.92 %
Others 0 0%
TOTAL 51 100%

Purchase For Winter Chill Preferred by the
Respondents
4% 0%
6%
6%
Daily
Twice a week
21%
Weekly
63%
Twice a month
Monthly
Others
for winter chill is Daily with 62.75%and the least is Monthly with 3.92%
61
Table 3.41: Respondent’s Frequency of Purchase for Spring Bliss
FREQUENCY OF
PURCHASE
Daily 37 68.52 %
Weekly 5 9.26 %
Monthly 2 3.70 %
Others 0 0%
TOTAL 54 100 %

Purchase For Spring Bliss Preferred by the
Respondents
4%
0%
6%
9% Daily
Twice a week
13%
Weekly
68% Twice a month
Monthly
Others
Table 3.41 and Figure 5.41 shows that daily is the most preferred frequency of
Purchase by most of the respondents with 68.52 % and the least is Monthly with 3.70 %
and there is 0% of others.
62
C.2 DEMAND ANALYSIS
Table 4: HISTORICAL POPULATION

150 MAGINHAWA FOOD PARK 2017
DAY 1 (Monday) 854
DAY 2 (Tuesday) 793
DAY 3 (Wednesday) 733
DAY 4 ( Thursday) 1, 296
DAY 5 (Friday) 1, 467
DAY 6 (Saturday) 1, 767
DAY 7 (Sunday) 1, 581
AVERAGE DAILY HEAD COUNT 1, 213
ANNUAL POPULATION 442, 745
*The Historical Population of 150 Maginhawa Food Park is based on the average daily head count.
*Annual Population = ave. daily head count x exact days in a year
Annual Population = 1, 213 x 365 days
Annual Population = 442, 745
Table 5: PROJECTED POPULATION

2018 2019 2020 2021 2022
Average Daily
1, 227 1, 242 1, 256 1, 271 1, 285
Head Count
Annual Projected
447, 925 453, 166 458, 468 463, 832 469, 259
Population
*The projected population growth rate is based on the annual growth rate of Quezon City which is
1.17%.
63
Table 6: DEMAND ANALYSIS
2018 2019 2020 2021 2022
Projected Population 1,227 1,241 1,256 1,271 1,285
Number of population who buy
1,077 1,089 1,102 1,115 1,128
snacks (87.75%)
Number of population who will
1,070 1,083 1,096 1,108 1,121
buy our Snacks (99.42%)
OH BURFRIES (50%)
No. of population who will buy
535 541 548 554 561
OH BURFRIES
Daily (37.89%%) *365 74,128 74,958 75,788 76,756 77,585
Twice a week (26.09%) *112 15,662 15,383 16,013 16,218 16,393
Weekly (19.88%) *56 5,967 6,034 6,101 6,179 6,246
Twice a month (8.69%) *24 1,118 1,130 1,143 1,158 1,170
Monthly (6.83%) *12 439 444 449 455 460
Others 0 0 0 0 0
Total buyers with frequency 97,314 97,949 99,494 100,766 101,854
BURDOUGHLICIOUS (22%)
235 238 241 244 247
BURDOUGHLICIOUS
Daily (21.92%) *365 18,322 19,042 19,282 19,522 19,762
Twice a week (26.03%) *112 6,676 6,939 7,026 7,113 7,201
Weekly (26.03%) *56 3,338 3,469 3,528 3,557 3,600
Twice a week(17.81%) *24 979 1,017 1,030 1,043 1,056
Monthly (8.22%) *12 226 235 238 241 244
Others 0 0 0 0 0
CHOCOPIZZAMAZING (14%)
150 152 153 155 157
CHOCOPIZZAMAZING
Daily (42.22%) *365 23,115 23,424 23,578 23,886 24,194
Twice a week (17.78%) *112 2,987 3,027 3,047 3,087 3,126
Weekly (24.44%) *56 2,053 2,080 2,094 2,121 2,149
Twice a Month (8.89%) *24 320 324 326 331 335
Monthly (6.67%) *12 120 122 122 124 126
Others 0 0 0 0 0
64
Table 6: DEMAND ANALYSIS
SUPERSUNDWICH (14%)
150 152 153 155 157
SUPERSUNDWICH
Daily (46.67%) *365 25,552 25,893 26,063 26,404 26,744
Twice a week (17.78%) *112 2,987 3,027 3,047 3,087 3,126
Weekly (24.44%) *56 2,053 2,080 2,094 2,121 2,149
Twice a Month (6.67%) *24 240 243 245 248 251
Monthly (4.44%) *12 80 81 82 83 84
Others 0 0 0 0 0
*Projected population = Population x Population Growth Rate of Quezon City which is 1.17 %
based on Philippine Statistics Authority.
*Only top 4 most voted products from the survey will be the products “Snacks Two Good” will
offer.
*Demand Analysis of the products were computed based on the percentage of the number of
respondents who answer that they are willing to buy our products and how often they are willing
to buy.
Table 7: TOTAL PROJECTED DEMAND

AVERAGES OF FREQUENCY 2018 2019 2020 2021 2022
OH BURFRIES 97,314 97,949 99,494 100,766 101,854
BURDOUGHLICIOUS 29,541 30,702 31,104 31,476 31,863
CHOCOPIZZAMAZING 28,595 28,977 29,167 29,549 29,930
SUPERSUNDWICH 30,912 31,324 31,531 31,943 32,354
TOTAL PROJECTED
186,362 188,952 191,296 193,734 196,001
DEMAND
65
C.3 SUPPLY ANALYSIS
Table 8: Supplies Of Competitors

PROJECTED SUPPLIES OF COMPETITORS
BASE GROWTH YEAR
COMPETITORS
YEAR RATE 2018 2019 2020 2021 2022
Xurreria 28560 0.0052 28,709 28,858 29,008 29,159 29,310
DZ Diner 30720 0.0052 30,880 31,040 31,202 31,364 31,527
Canadian Snack Shack 32680 0.0052 32,850 33,021 33,192 33,365 33,539
YEAH! Burger 19280 0.0052 19,380 19,481 19,582 19,684 19,787
Mexican Molcajete
Cantina 23920 0.0052 24,044 24,169 24,295 24,421 24,548
TOTAL 135,863 136,569 137,279 137,993 138,711
*Projected supply of Competitors = Competitors’ Annual Supply x Industry Snack
Growth Rate growth rate which is (10.3% of 5.2 % = 0.0052)
*Source: Euromonitor International, Euromonitor Blog ; Sweet and savory snacks rate
10.3 %.
C.4 DEMAND-SUPPLY ANALYSIS
Table 9: Market Share of Competitors

MARKET SHARE DISTRIBUTION OF COMPETITORS
Canadian Snack
Xurreria DZ Diner
PROJECTED Shack
YEAR
ANNUAL DEMAND MARKET MARKET MARKET
SUPPLY SUPPLY SUPPLY
SHARE SHARE SHARE
2018 186,362 28,709 15.40% 30,880 16.57% 32,850 17.63%
2019 188,952 28,858 15.27% 31,040 16.43% 33,021 17.48%
2020 191,296 29,008 15.16% 31,202 16.31% 33,192 17.35%
2021 193,734 29,159 15.05% 31,364 16.19% 33,365 17.22%
2022 196,001 29,310 14.95% 31,527 16.09% 33,539 17.11%
* Competitors Market Share = Annual Supply ÷ Projected Annual Demand
*The Supplies of the competitors is based on the interview we conducted with their
consent and permission.
66
Table 9.1: Market Share of Competitors
MARKET SHARE DISTRIBUTION OF COMPETITORS
YEAH! Burger Mexican Molcajete TOTAL
SUPPLY MARKET SUPPLY MARKET SUPPLY MARKET

SHARE SHARE SHARE
19,380 10.40% 24,044 12.90% 135,863 72.90%
19,481 10.31% 24,169 12.79% 136,569 72.28%
19,582 10.24% 24,295 12.70% 137,279 71.76%
19,684 10.16% 24,421 12.61% 137,993 71.23%
19,787 10.10% 24,548 12.52% 138,711 70.77%
* Competitors Market Share = Annual Supply ÷ Projected Annual Demand
Table 10: TOTAL MARKET SHARE OF COMPETITORS
TOTAL MARKET
PROJECTED ANNUAL TOTAL PROJECTED
YEAR SHARE OF
DEMAND SUPPLY
COMPETITORS
2018 186,362 135,863 72.90%

2019 188,952 136,569 72.28%
2020 191,296 137,279 71.76%
2021 193,734 137,993 71.23%
2022 196,001 138,711 70.77%
* Total Market Share = Projected Supply/ Projected Demand
67
Table 11: DEMAND GAP *De
DEMAND GAP man
DEMAND
YEAR DEMAND SUPPLY PERCENTAGE
GAP d
%
BASE YEAR Gap
2018 186,362 135,863 50,499 27.10%
=
2019 188,952 136,569 52,383 27.72%
2020 191,296 137,279 54,017 28.24% De
2021 193,734 137,993 55,741 28.77% man
2022 196,001 138,711 57,290 29.23% d -
Supply
*Demand Gap Percentage= Demand Gap/Demand
Table 12: MARKET SHARE OF “SNACKS TWO GOOD”

PROJECTED MARKET SHARE
LOWEST
Snacks Two Good DEMAND ANNUAL UNIT
YEAR Competitor
MARKET SHARE GAP SALES
Market Share
2018 10.40% 10% 50,499 5,050

2019 10.31% 10.27% 52,383 5,380
2020 10.24% 10.55% 54,017 5,697
2021 10.16% 10.83% 55,741 6,038
2022 10.10% 11.12% 57,290 6,373
*Snacks Two Go Market Share = Lower than the Lowest Market Share of
Competitor *Annual Unit Sales= Demand Gap x Market Share
68
D. MARKETING PLAN
D.1 PRODUCT
Snacks Two Good is a forthcoming snack house that will offer various two
snacks combined together and turn it to one snack. The difference of our snacks from
the usual snacks we eat is that we find two snacks that will match the taste of each other
then we combined it and turned it to only one product.
Table 13: Products

PRODUCTS DESCRIPTION
Oh-Burfries Burger + Fries
Burdoughlicious Burger + Doughnut
Chocopizzamazing Chocolate + Pizza
Supersundwich Sandwich + Sundae
D.2 PRICE
Price is one of the most important element in market, the price of the products is
the main source of sales and the company’s income as well. As a new business we set
our goal to give the best variety of innovated snacks at an affordable price for us to
obtain possible customers and at the same time, not too low that might cause the
business to experience losses. We also consider the prices of other store’s products,
mostly it ranges from P50.00 to P175.00 and above.
69
Table 14.1 : Cost and Prices of Oh- Burfries
OH BURFRIES
INGREDIENTS UNIT PRICE
Patty 51.36 g ₱ 11.84
Tomato 10 g ₱0.60
Lettuce 5g ₱0.80
Onion 6.25 g ₱0.81
Mayonnaise 3 mL ₱0.89
Ketchup 3 mL ₱0.04
Bun 1 pc ₱2.50
Fries 75 g ₱6.00
Cooking Oil 100 mL ₱2.00
UNIT COST ₱25.48
ADD: MARK UP 200% ₱50.96
PRICE BEFORE VAT ₱76.44
ADD: VAT 12% ₱9.17
SELLING PRICE ₱85.61
Table 14.2: Cost and Prices of Burdoughlicious

BURDOUGHLICIOUS
Patty 51.36 g ₱ 11.84
Tomato 10 g ₱0.60
Lettuce 5g ₱0.80
Onion 6.25 g ₱0.81
Mayonnaise 3 mL ₱0.89
Ketchup 3 mL ₱0.04
Doughnut Bun 134.2 g ₱13.71
UNIT COST ₱28.69
ADD: MARK UP 200% ₱57.38
ADD: VAT 12% ₱10.33
70
Table 14.3: Cost and Prices of Chocopizzamazing
CHOCOPIZZAMAZING
Pizza Dough 160 g ₱14.39
Chocolate Bar 30 g ₱7.17
Choco Chips 10 g ₱3.04
Mallows 10 g ₱2.08
UNIT COST ₱26.68
ADD: MARK UP 200% ₱53.36
ADD: VAT 12% ₱9.60
Table 14.4: Cost and Prices of Supersundwich

SUPERSUNDWICH
Ice Cream 30 mL ₱5.24
Sandwich 6pc ₱7.83
Syrup 5 mL 1.52
UNIT COST ₱14.59
ADD: MARK UP 200% ₱29.18
ADD: VAT 12% ₱5.25
Table 14.5: SUMMER FUN PRICE

Fruits 150 g ₱20.77
Ice 38 g ₱0.77
Sugar 17 g ₱0.81
UNIT COST ₱22.35
ADD: MARK UP 200% ₱44.70
ADD: VAT 12% ₱8.05
71
Table 14.6: WINTER CHILL PRICE
Fruits 150 g ₱20.76
Ice 38 g ₱0.77
Sugar 17 g ₱0.81
UNIT COST ₱22.34
ADD: MARK UP 200% ₱44.68
ADD: VAT 12% ₱8.04
Table 14.7: AUTUMN CALM PRICE

Fruits 150 g ₱20.38
Ice 38 g ₱0.77
Sugar 17 g ₱0.81
UNIT COST ₱21.96
ADD: MARK UP 200% ₱43.92
ADD: VAT 12% ₱7.91
Table 14.8: SPRING BLISS PRICE

Ingredients Unit Price
Fruits 150 g ₱20.96
Ice 38 g ₱0.77
Sugar 17 g ₱0.81
UNIT COST ₱22.54
ADD: MARK UP 200% ₱45.08
ADD: VAT 12% ₱8.11
72
D.3 Place
“Snacks Two Good” will be located at 150 Maginhawa food Park, 150
Maginhawa Street, Barangay Sika tuna Village, Quezon City. Maginhawa Street is
known as the Food District, the property is strategically located along commercialized
and residential area. It measures 16sqm in capacity. Within its area, there are
establishments like schools, banks, restaurants, churches, offices, and other business
establishment as well. It would cater a wide range of potential customers. The owners
choose the location because of the vicinity of the area, the popularity of the place for
food and also because it is passable by many potential customers.
Figure 6, 6.1, 6.2: Place
73
D.4 Promotion
The business will be promoted by the help of different social media such as
Facebook, Instagram, and Twitter. The business will have different accounts in different
social medias. It will be promoted by like and shares, and by daily post and updates. It
can also be publicized by making poster, slogans and flyers about the business. The
owners of the business could promote the business by suggesting it to their friends,
relatives, colleagues, schoolmates and acquaintance.
 Poster
Figure 7: Snacks Two Good Poster
74
 Facebook Page
Figure 8: Snacks Two Good Facebook Page
75
E. SALES PLAN
Table 15: PROJECTED SALES
2018 2019
Demand Gap 50,499 52,383
Market Share 10.00% 10%
Annual Sales in Unit 5,050 5,380
% of Price per Price per
Products Per Serving Unit Sold Total Sales Unit Sold Total Sales
Buyer Unit Unit
OH BURFRIES 49.69% ₱86.00 2,509 ₱215,774.00 ₱88.00 2,673 ₱235,224.00
BURDOUGHLICIOUS 22.53% ₱96.00 1,138 ₱109,248.00 ₱99.00 1,212 ₱119,988.00
CHOCOPIZZAMAZING 13.89% ₱90.00 701 ₱63,090.00 ₱92.00 747 ₱68,724.00
SUPERSUNDWICH 13.89% ₱50.00 701 ₱35,050.00 ₱50.00 747 ₱37,350.00
SUBTOTAL 5,049 ₱423,162.00 5,379 ₱461,286.00
Beverages Unit Sold Total Sales Unit Sold Total Sales
Buyer Unit Unit
SUMMER FUN 31.77% ₱75.00 1,604 ₱120,300.00 ₱77.00 1,709 ₱131,593.00
AUTUMN CALM 25.65% ₱75.00 1,295 ₱97,125.00 ₱77.00 1,380 ₱106,260.00
WINTER CHILL 22.90% ₱75.00 1,156 ₱86,700.00 ₱77.00 1,232 ₱94,864.00
SPRING BLISS 19.68% ₱75.00 994 ₱74,550.00 ₱77.00 1,059 ₱81,543.00
SUBTOTAL 5,049 ₱378,675.00 5,380 ₱414,260.00
TOTAL 10,098 ₱801,837.00 10,759 ₱875,546.00
*Projected Sales Plan = Percentage of Buyers x Price per Unit
76
Table 15.1: PROJECTED SALES
2020 2021 2022
54,017 55,741 57,290
10.55% 10.83% 11.12%
5,697 6,038 6,373
Price per Price Price Unit
Unit Sold Total Sales Unit Sold Total Sales Total Sales
Unit per Unit per Unit Sold
₱90.00 2,831 ₱254,790.00 ₱92.00 3,000 ₱276,000.00 ₱95.00 3,167 ₱300,865.00
₱102.00 1,284 ₱130,968.00 ₱104.00 1,360 ₱141,440.00 ₱107.00 1,436 ₱153,652.00
₱95.00 791 ₱75,145.00 ₱97.00 839 ₱81,383.00 ₱100.00 885 ₱88,500.00
₱51.00 791 ₱40,341.00 ₱53.00 839 ₱44,467.00 ₱53.00 885 ₱46,905.00
SUBTOTAL 5,697 ₱501,244.00 6,038 ₱543,290.00 6,373 ₱589,922.00

₱79.00 1,810 ₱142,990.00 ₱81.00 1,918 ₱155,358.00 ₱83.00 2,025 ₱168,075.00
₱79.00 1,461 ₱115,419.00 ₱81.00 1,549 ₱125,469.00 ₱83.00 1,635 ₱135,705.00
₱79.00 1,305 ₱103,095.00 ₱81.00 1,383 ₱112,023.00 ₱83.00 1,459 ₱121,097.00
₱79.00 1,121 ₱88,559.00 ₱81.00 1,188 ₱96,228.00 ₱83.00 1,254 ₱104,082.00
SUBTOTAL 5,697 ₱450,063.00 6,038 ₱489,078.00 6,373 ₱528,959.00

TOTAL 11,394 ₱951,307.00 12,076 ₱1,032,368.00 12,746 ₱1,118,881.00
77
CHAPTER VI
BUSINESS
PROCESS
WORKFLOW
Business process workflow is the outline of the workflow that employees should
practice in the daily operation of the business. The business process workflow shows that
every employee has their own responsibilities in performing their job from the opening of
the store up until its closing time. The business wants to ensure that every food they serve
is clean and healthy to eat, that the store is clean, the service is satisfactory, and of course
they want to make sure that every employed personnel will submit to the workflow of the
business, for the benefit that the possible customers will patronize the products and the
business.
Opening for Ingredients

Cleaning Production
Staffs Preparation
Closing for Store Opening for

Inventory Customers Hours Customers
Inventory
Closing for
Cleaning
Staffs
Figure 9: Business Process Workflow
78
 Opening and Closing For Staffs
Opening must be at the store 30 minutes before opening for the customers, Staffs
must open the store at 3:00 in the afternoon and must close the store at 1:00 in the
midnight for the customers.
 Cleaning
Cleaning must be done before, during and after Store Hours to keep the facilities and
utilities safe and clean. This must be also done to assure the safeness of the
customers.
 Ingredients Preparation & Production
The Cook must assure that the ingredients are complete every day before opening the
store and additional purchase will be made if lack of supplies happen.
 Store Hours
The store is open for the customer at 4:00 in the afternoon until 1:00 in the midnight.
The time where taking, assembling, assisting and claiming of customer’s order occur
accordingly.
 Inventory
The cook is responsible for checking the supplies needed for the next day operation.
The cashier is also responsible for recording all the transactions/daily sales made that
day.
79
CHAPTER VII
BUSINESS
REQUIREMENT
A. BUSINESS ORGANIZATION
SUPERVISOR
Bookkeeper
Crews
(3)
Figure 10: Business Organizational Chart
B. Staffing and Costing
Table 16: Monthly Salary

PROJECTED MONTHLY SALARY OF EMPLOYEES
Working
Working Days
Position Hrs. per Rate per hour Weekly Rate Monthly Wages
per Month
Day
Crew (1) 8 ₱42.00 ₱1,344.00 14 ₱4,704.00
Crew (2) 8 ₱42.00 ₱1,344.00 14 ₱4,704.00
Crew (3) 8 ₱42.00 ₱1,344.00 14 ₱4,704.00
Supervisor (1) 5 ₱47.00 ₱1,410.00 24 ₱5,640.00
80
Table 17: Compensation Table
COMPENSATION TABLE
GROSS SSS COMTRIBUTION PHILHEALTH PAG-IBIG TOTAL 13TH NET

NET
POSITION MONTHLY MONTHLY MONTH ANNUAL
DEDUCTIONS SALARY
INCOME ER EE EC ER EE ER EE PAY INCOME
CREW (1) ₱4,704.00 ₱346.68 ₱170.76 ₱10 ₱100 ₱100 ₱100 ₱100 ₱370.76 ₱4,333.24 ₱4,704.00 ₱51,998.88
CREW (2) ₱4,704.00 ₱346.68 ₱170.76 ₱10 ₱100 ₱100 ₱100 ₱100 ₱370.76 ₱4,333.24 ₱4,704.00 ₱51,998.88
CREW (3) ₱4,704.00 ₱346.68 ₱170.76 ₱10 ₱100 ₱100 ₱100 ₱100 ₱370.76 ₱4,333.24 ₱4,704.00 ₱51,998.88
SUPERVISOR ₱5,640.00 ₱416.67 ₱204.73 ₱10 ₱100 ₱100 ₱100 ₱100 ₱404.73 ₱5,235.27 ₱5,640.00 ₱62,823.24
TOTAL
₱19,752.00 ₱1,456.71 ₱717.01 ₱40 ₱400 ₱400 ₱400 ₱400 ₱1,517.01 ₱18,234.99
(MONTHLY)
TOTAL
₱237,024.00 ₱17,480.52 ₱8,604.12 ₱480 ₱4,800 ₱4,800 ₱4,800 ₱4,800 ₱18,204.12 ₱218,819.88 ₱19,752.00 ₱218,819.88
(ANNUALLY)
EMPLOYEE BENEFITS:
 13TH MONTH PAY  SOCIAL SECURITY SYSTEM BENEFIT
Every year, staffs are entitled to a 13th month pay, which is equivalent The SSS provides benefits and services to the covered employees and
to their average monthly salary. This is released not later than December their families. The business/company and the employees are jointly make
24. monthly contribution to the SSS.
 PHILHEALTH  PAG-IBIG (FUND)
The PHILHEALTH program provides benefits for hospital and board Coverage of the PAGIBIG Fund is mandatory upon all employees by
allowance, allowance for medicine, laboratory examination, X-ray, the SSS. The business /company and the covered staffs shall contribute to
surgeon’s fee, operating room fee, anesthesiologist’s fee, and medical and the fund an amount of two percent of the monthly compensation of each
dental practitioner’s fee. However, the allowance will not necessarily cover
covered employees.
the total expense incurred.
81
B.1 Hiring
Kitchen Crew – cook the order of the customers.
Qualifications
• Male or Female
• 20 years old and above
• At least high school graduate
• Can work under pressure
• With at least one year experience
Cashier - responsible for punching the orders of the customers. The cashier will also do
the inventory and sales report at the end of business hours.
Qualifications
• Male or Female
• College graduate ( business / finance)
• With pleasing personality
• Interpersonal skills
• With or without experience
• Good leadership skills
Service Crew – bringing the orders of the customers to them. Responsible for
maintaining the cleanliness of the place. Assist the customer on everything.
82
Qualifications
• Male or Female
• With or without experience College Grad.
• With pleasing personality
• Good relationship with other people
• Willing to be trained
Bookkeeper – responsible for the financial statements of the business. They only work
at the end of every month.
Qualifications
• Male or Female
• Graduate of Accountancy
• With at least 1 year experience
B.2 Organizational Policies
A. Neatness and Uniform Policies

• Employees are expected to be in complete uniform while on duty.
• Body tattoo should not be visible while wearing uniform.
• Men are not allowed to grow their mustache and stubbles, should be shave
as soon as noticeable.
• All employees should have clean hands and shorts fingernails.
83
B. Schedule and Attendance Policies
• All employees that will work on a non-working holiday will be paid
30% of their hourly basic salary rate.
• All employees that will work on a special holiday will be paid 100% of
their hourly basic salary rate.
• An employee who fails to show up for work from his schedule without a
valid excuse will be considered as AWOL (Absence without official leave).
C. Cash Handling Policy

Cash shortage or cash over of Php15.00 will be documented.
D. Compensation Policies
• Service crews will have a basic salary rate of Php 56.75 per hour.
• Cooks will have a basic salary rate of Php 56.75 per hour.
• Salaries will be given every 15th and last day of the month.
B.3 Hiring Process
• Review Job Application
- To determine whether the applicant possesses the skills, knowledge,
experience and other qualifications needed for the job.
84
• Pre- Examination
- Basic Examination is needed to identify whether the applicant knows how to
handle some certain situations during the business hours.
• Final Job Interview
- This will be done between one of the owner and the applicant. This is to
evaluate whether the applicant really fits the job.
• Completion of the requirements
- Once the applicant passed the examination and the interview, He/she can
now submit the following requirements: NSO Birth Certificate, SSS ID,
PHILIHEALTH ID, PAG IBIG ID, DRUGCHECK Certificate, NBI
clearance, and Medical Certificate. This is necessary to know the conditions
of the hired applicant regarding health and criminal records.
• On the Job Training
- To evaluate the capacity and the ability of the applicant. This will help to
identify if the applicant is really qualified for the job.
B.4 Uniform Requirement
Snacks Two Good will require uniform for all employees, for sanitation purposes and
for them to become more presentable to the customers. For the Cashiers and Crews, we’ll
require them to wear hairnet and cup, polo shirt, black slack pants and black shoes. And
85
for the Cooks we’ll require them to wear hairnet, cup, and polo shirt, black slack pants,
black shoes and apron.
Figure 11: Hairnet Figure 11.1: Polo Shirt Figure 11.2: Apron
with our logo
B. Space Requirement
86
Figure 12: Project Floor Plan
Snacks Two Good need an enough space to perform our business operations
well. The business space we will rent measures 16 square meters, it is divided for
counter, and a space for kitchen.
The rent amounted 30,000 pesos monthly with a 3 months deposit and 1 month
advance. We will also need to renovate some portion of the lease space for us to
improve our stall.
C. Equipment Requirement
Table 19: Machineries and Equipment

MACHINERIES AND EQUIPMENTS
DESCRIPTION/US PRICE PER TOTAL
PICTURES QUANTITY
ES PIECE PRICE
A machine used for
registering
transaction sales,
calculating the 1 ₱ 8,985.00 ₱ 8,985.00
amount of each sales
and for storing
Cash Register money
Used for cooking,

heating, and baking 1 ₱ 11,945.00 ₱ 11,945.00
of foods
Electric Oven
87
Used for griller or
1 ₱ 4,200.00 ₱ 4,200.00
cooking burgers
Burger Griller
Used for deep frying 1 ₱ 1,468.50 ₱ 1,468.50
Deep Fryer
Used for diminishing

smoke and heat from 1 ₱ 4,990.00 ₱ 4,990.00
cooking
Range hood
Used for extracting

2 ₱ 1,305.00 ₱ 2,610.00
fruit pulp
Fruit Extractor
A device used for

freezing perishable
1 ₱ 14,895.00 ₱ 14,895.00
food and for keeping
it cool
Freezer
Used for lighting 3 ₱ 99.75 ₱ 299.25

Light Bulb
88
Used for ventilation 1 ₱ 1,500.00 ₱ 1,500.00
Ceiling Fan
A light used in times

of emergency and 1 ₱ 995.00 ₱ 995.00
black outs
Emergency Lights
A surveillance video
camera used for
recording and
2 pieces ₱ 2198.75 ₱ 4,397.50
monitoring
happening for
CCTV security purposes
A fire protection
device used to
extinguish or 1 ₱ 1,500.00 ₱ 1,500.00
eliminate fire in
emergency situation
Fire Extinguisher
A device used for

dispensing water and
1 ₱ 510.00 ₱ 510.00
turning it into hot and
cold
Water Dispenser
A fan used to draw

and remove steam or
1 ₱ 1,075.00 ₱ 1,075.00
heat in the interior by
expelling it outside
Exhaust Fan
89
A tool used for
safekeeping money
1 ₱ 1,699.00 ₱ 1,699.00
and other valuable
things
Vault
TOTAL ₱ 61,069.25
*SOURCE: All Home, Quezon City. Ace Hardware, and Lorenz Furniture.
Table 20: Furniture and Fixtures

FURNITURE AND FIXTURES
DESCRIPTION/ QUAN PRICE PER TOTAL
PICTURES
USES TITY PIECE PRICE
Used for filing and

storing documents and 1 ₱ 2,995.00 ₱ 2,995.00
other files
File Cabinet
Used for storing

kitchen supplies and 2 ₱3,600.00 ₱ 7,200.00
utensils
Kitchen Cabinet
TOTAL ₱ 10,195.00
*SOURCE: Lorenz Furniture
90
Table 21: Office Equipment
OFFICE EQUIPMENTS
DESCRIPTION/USE QUANTIT PRICE PER TOTAL
PICTURES
S Y PIECE PRICE
Used for storing and

recording files in the 1 ₱ 12,999 ₱12,999
database
Laptop
Used for recording

₱ 6,500.00 ₱ 6,500.00
working time of the 1
employees
Time Recorder
TOTAL ₱ 19,499.00
*SOURCE: Lazada PH, Office Warehouse
Table 22: Office Supplies

OFFICE SUPPLIES
PRICE PER TOTAL
PICTURES DESCRIPTION/USES QUANTITY
PIECE PRICE
Use for printing

3 ream ₱ 156.00 ₱ 468.00
documents.
Bond Papers
Use for storing and

holding of files or 12 pieces ₱ 5.50 ₱ 66.00
documents
Folders
91
Use for storing files
12 pieces ₱ 14.00 ₱ 168.00
and documents
Envelopes
Use for recording

12 pieces ₱ 44.75 ₱ 537.00
business transactions
Record Book/s
A device use for

cutting holes or
1 piece ₱ 128.00 ₱ 128.00
notches in papers or
folders
Puncher
A card used to record

employees’ starting 20 set ₱ 15.00 ₱ 300.00
and ending time in (5 pieces)
work
Time Card
Use for writing

12 sets
records and writing ₱ 15.75 ₱ 189.00
(3 pieces)
letters
Pen/s
Used to tamper or
cover typing and 6 piece ₱ 56.75 ₱ 340.50
writing errors
Correction Tape
92
An implement for
writing, drawings, or 1 box ₱ 84.75 ₱ 84.75
(12 pieces)
markings
Pencil/s
Used for sharpening

1 ₱ 19.75 ₱ 19.75
pencils
Sharpener
Small piece of rubber

used to erase 6 pieces
₱ 21.75 ₱ 130.50
something incorrectly
written or drawn
Eraser
Used to hold sheets of

1 box ₱ 13.00 ₱ 13.00
paper together
Paper Clips
A clip used to bind

papers or for 1 box ₱ 42.75 ₱ 42.75
compiling documents
Binder Clips
Used to attach papers

1 box ₱ 37.00 ₱ 37.00
in folders
Fastener
93
Used to attach, fasten,
bind, tie, or cover 12 ₱ 7.00 ₱ 84.00
something
Scotch Tape
Used to hold tape 1 ₱ 120.00 ₱ 120.00
Tape Holder
1 piece
Used to staple papers ₱ 87.00 ₱ 87.00
Stapler
A small wire usually

clinched to hold layers
12 box ₱ 7.00 ₱ 84.00
together such as
papers
Staple Wires
Used to cut, cut up, or

1 pieces ₱ 44.75 ₱ 44.75
cut off
Scissor
A paper used in
36 ₱ 86.25 ₱ 3,105.00
printing receipts
Cash Register Roll
94
Used for calculating 1 ₱ 125.00 ₱ 125.00
Calculator
TOTAL ₱ 6,174.00
*SOURCE: Office Warehouse
Table 23: Kitchen Utensils

KITCHEN UTENSILS
DESCRIPTION/USE PRICE PER TOTAL
PICTURES QUANTITY
S PIECE PRICE
Used for serving foods 50 pieces ₱ 29.75 ₱ 1,487.50
Plates
Used for eating 50 pieces ₱ 8.00 ₱ 400.00
Spoons
Forks
Bread Knife
95
A container used for
holding and pouring 4 Pieces ₱ 129.00 ₱ 516.00
of liquids.
Pitchers
Used for serving

50 Pieces ₱ 30.00 ₱ 1,500.00
drinks
Bottle Mug
A board used for

cutting raw materials
ingredients and knife 1 Set ₱ 695.00 ₱ 695.00
for cutting, mining,
Chopping Board and and dicing of foods
Set of Knife
Used for storing 1 Set

₱ 129.00 ₱ 129.00
condiments (4 pieces)
Condiments Container
Used for storing

1 ₱ 59.75 ₱ 59.75
cooking oil
Oil Container
A bowl used to mix

ingredients in 2 ₱ 159.75 ₱ 319.50
preparing foods
Mixing Bowl
96
Used for mixing
1 ₱ 99.75 ₱ 99.75
ingredients
Whisk
Used for measuring 1 set

₱ 149.75 ₱ 149.75
ingredients (8 pieces)
Measuring Cups and

Spoons
Used for spreading

butter, oil and some 1 ₱ 99.75 ₱ 99.75
ingredients for baking.
Baking Brush
Used for measuring

1 ₱ 999.75 ₱ 999.75
ingredients.
Kitchen Scale
Used for cutting

1 ₱ 99.75 ₱ 99.75
ingredients
Kitchen Shear
Used for peeling

1 ₱ 69.75 ₱ 69.75
ingredients
Peeler
97
Used for grating
ingredients like cheese 1 ₱ 99.00 ₱ 99.00
etc.
Grater
Used for cutting

1 Set
ingredients into a ₱ 366.00 ₱ 366.00
(6 pieces)
round shape
Round Shape Cutter
Baking Spatula used

for baking and 2 ₱ 79.75 ₱ 159.50
cooking
Spatula
Used for storing food 1 set

₱ 990.00 ₱ 990.00
and other ingredients (4 pieces)
Food Pan
Cooking tools such as

ladle, spatula, and
scoop. Used in 1 set ₱ 849.75 ₱ 849.75
cooking and preparing
of foods.
Cooking Tools
Used for preparing

1 ₱ 109.75 ₱ 109.75
and cooking of foods
Food Tong
98
Used for frying foods 1 ₱ 159.00 ₱ 159.00
Frying Pan
Used for baking pizza 5 ₱ 99.75 ₱ 498.75
Pizza Pan
Used for slicing pizza

1 ₱ 115.00 ₱ 115.00
easily
Pizza Slicer
Used for flattening

2 ₱ 129.75 ₱ 259.50
dough
Rolling Pn
A kitchen utensil used

1 ₱ 169.00 ₱ 169.00
for opening can easily
Can Opener
A kitchen utensil used

for separating solid
1 ₱ 99.00 ₱ 99.00
ingredients from
liquid
Strainer
99
A tray used for
serving food and 20 ₱ 159.75 ₱ 3,195.00
other orders
Serving Tray
Used for storing

1 sets
foods and other ₱ 199.00 ₱ 199.00
(8 pieces)
ingredients
Food Wares
Used for scoping

1 ₱ 259.75 ₱ 259.75
ice
Utility Scooper
Used for storing

and dispensing 4 ₱ 1,200.00 ₱ 4,800.00
water or juices
Juice Dispenser
A tool to place and

dry newly wash 1 ₱ 199.75 ₱ 199.75
dishes.
Dish Rack
100
Used for handling
2 Sets
hot cooking ₱ 45.00 ₱ 90.00
(3 pieces)
utensils.
Pot Holder
TOTAL ₱ 20,393.00
*SOURCE: All Home, Urban Kitchen, SM Homeworld, All About Baking
Table 24: Cleaning Materials

CLEANING MATERIALS
DESCRIPTION/ PRICE PER
PICTURES QUANTITY TOTAL PRICE
USES PIECE
Used for drying

hands, wiping and
12 ₱ 30.00 ₱ 360.00
other sanitation
purposes
Cleaning Towels
Used as a floor
covering for wiping
2 ₱ 199.00 ₱ 199.00
soiled shoe soles
and dirt
Mat
Used for scrubbing

and cleaning in 1 ₱ 39.75 ₱ 39.75
kitchen
Kitchen Brush
Used for sweeping

1 ₱ 550.00 ₱ 550.00
floors
Broom and Dust Pan
101
A tool used for
1 ₱ 1,199.75 ₱ 1,199.75
cleaning floors.
Mop
Used for storing

2 ₱ 849.75 ₱ 1,699.50
garbage/ trashes.
Trash Bin
TOTAL ₱ 4,048.00
*SOURCE: Robinsons Home Department, Ace Hardware
Table 25: Cleaning Supplies

CLEANING SUPPLIES
USES PIECE
Used for wiping,

12
and cleaning ₱ 36.00 ₱ 360.00
( 2 ply)
kitchen utensils.
Kitchen Paper Towels
A substance used
for cleaning kitchen
utensils, wares, and 6 ₱ 100.00 ₱ 600.00
(1Gallon)
other equipment
used for cooking
Dishwashing Liquid
102
Used for washing
kitchen utensils and
wares, and other 12 ₱ 12.75 ₱ 153.00
equipment used for
cooking
Sponge
A black large 12 Pack

plastic bag used for (10 pieces per ₱ 33.37 ₱ 400.44
holding garbage pack)
Garbage Bag
Hand
Soap
A liquid soap used 3 ₱ 120.00 ₱ 360.00
for washing hands (1 Gallon)
A substance used
6
for cleaning ₱ 138.00 ₱ 828.00
( 500 ml)
kitchens
Kitchen Cleaner
TOTAL ₱ 2,701.44
*SOURCE: Waltermart, Wensha Fabrics
103
Table 26: Store Supplies
STORE SUPPLIES
USES PIECE
Used for covering the

85 sets
hands in preparing ₱ 35.00 ₱ 2,975.00
(50 pieces)
foods
Disposable Gloves
Used for wiping and

500 sets
cleaning of lips, ₱ 2.50 ₱ 1,250.00
(40 pieces)
fingers during meals
Table Napkin
A thin tube used for 250 set

₱ 10.00 ₱2,500.00
sucking up drinks (100 pieces)
Drinking Straws
A short stick used for

removing small pieces 100 sets
₱ 32.00 ₱ 3,200.00
of food from between (80 pieces)
your teeth
Toothpicks
TOTAL ₱ 9,925.00
*SOURCE: Lazada PH
104
D. DEPRECIATION COST
Table 27: Depreciation of Machineries and Equipment

MACHINERIES AND EQUIPMENT
USEFUL ANNUAL
UNIT TOTAL
ITEM QTY. LIFE DEPRECIATI
COST COST
Years ON
Cash Register 1 ₱ 8,985.00 ₱ 8,985.00 10 ₱ 898.50
Electric Oven 1 ₱ 11,945.00 ₱ 11,945.00 10 ₱ 1,194.50
Electric Burger
1 ₱ 4,200.00 ₱ 4,200.00 10 ₱ 420.00
Griller
Electric Deep
1 ₱ 1,468.50 ₱ 1,468.50 10 ₱ 146.85
Fryer
Range Hood 1 ₱ 4,990.00 ₱ 4,990.00 10 ₱ 499.00
Fruit Extractor 2 ₱ 1,305.00 ₱ 2,610.00 10 ₱ 261.00
Freezer 1 ₱ 14,895.00 ₱ 14,895.00 10 ₱ 1,489.50
Light Bulbs 3 ₱ 99.75 ₱ 299.25 2 ₱ 149.75
Ceiling Fan 1 ₱ 1,500.00 ₱ 1,500.00 5 ₱ 300.00
Emergency
1 ₱ 995.00 ₱ 995.00 10 ₱ 99.50
Lights
CCTV 2 pcs. ₱ 2198.75 ₱ 4,397.50 10 ₱ 439.75
Fire Extinguisher 1 ₱ 1,500.00 ₱ 1,500.00 2 ₱ 750.00
Water Dispenser 1 ₱ 510.00 ₱ 510.00 10 ₱ 51.00
Exhaust Fan 1 ₱ 1,075.00 ₱ 1,075.00 5 ₱ 215.00
Vault 1 ₱ 1,699.00 ₱ 1,699.00 10 ₱ 169.90
TOTAL ₱ 61, 069.25 ₱ 6, 814.38
Table 28: Depreciation of Furniture and Fixture

FURNITURE AND FIXTURE
TOTAL USEFUL ANNUAL
ITEM QTY. UNIT COST DEPRECIATION
COST LIFE
Filling Cabinet 1 ₱ 2,995.00 ₱ 2,995.00 10 ₱ 299.50
Kitchen Cabinet 2 ₱3,600.00 ₱ 7,200.00 10 ₱ 720.00
TOTAL ₱ 10,195.00 ₱ 1,019.50
105
Table 29: Depreciation of Office Equipment
OFFICE EQUIPMENT
TOTAL USEFUL ANNUAL
ITEM QTY. UNIT COST DEPRECIATION
COST LIFE
Laptop 1 ₱12,999.00 ₱12,999.00 5 ₱ 2,599.80
Time Recorder 2 ₱6,500.00 ₱6,500.00 5 ₱ 1,300.00
TOTAL ₱ 19,499.00 ₱ 3,899.80
E. BUSINESS INPUT
Table 30: Business Input
BUSINESS INPUT
Quan Supply Total Quantity per Year
Ingredients Unit
tity per year 2018 2019 2020 2021 2022
OH BURFRIES
Burger
Patty
Ground Pork grams 40 2509 100,360.00 106,920.00 113,240.00 120,000.00 126,680.00
Soy Sauce mL 4 2509 10,036.00 10,692.00 11,324.00 12,000.00 12,668.00
Salt grams 1.2 2509 3,010.80 3,207.60 3,397.20 3,600.00 3,800.40
Pepper grams 1.2 2509 3,010.80 3,207.60 3,397.20 3,600.00 3,800.40
Eggs grams 0.16 2509 401.44 427.68 452.96 480.00 506.72
Garlic grams 1.2 2509 3,010.80 3,207.60 3,397.20 3,600.00 3,800.40
Onion grams 1.2 2509 3,010.80 3,207.60 3,397.20 3,600.00 3,800.40
Flour grams 2.4 2509 6,021.60 6,415.20 6,794.40 7,200.00 7,600.80
Vegetable
Tomato grams 10 2509 25,090.00 26,730.00 28,310.00 30,000.00 31,670.00
Lettuce grams 5 2509 12,545.00 13,365.00 14,155.00 15,000.00 15,835.00
Onion grams 6.25 2509 15,681.25 16,706.25 17,693.75 18,750.00 19,793.75
Dressing
Mayonnaise mL 3 2509 7,527.00 8,019.00 8,493.00 9,000.00 9,501.00
Ketchup mL 3 2509 7,527.00 8,019.00 8,493.00 9,000.00 9,501.00
Other Ingredients
Bun piece 1 2509 2,509.00 2,673.00 2,831.00 3,000.00 3,167.00
Fries grams 75 2509 188,175.00 200,475.00 212,325.00 225,000.00 237,525.00
Cooking Oil mL 100 2509 250,900.00 267,300.00 283,100.00 300,000.00 316,700.00
106
Business Input
Quan Supply Total Quantity per Year
Ingredients Unit
tity per year 2018 2019 2020 2021 2022
BURDOUGHLICIOUS
Burger
Patty
Ground
Pork grams 40 1,138 45,520.00 48,480.00 51,360.00 54,400.00 57,440.00
Soy Sauce grams 4 1,138 4,552.00 4,848.00 5,136.00 5,440.00 5,744.00
Salt grams 1.2 1,138 1,365.60 1,454.40 1,540.80 1,632.00 1,723.20
Pepper grams 1.2 1,138 1,365.60 1,454.40 1,540.80 1,632.00 1,723.20
Eggs grams 0.16 1,138 182.08 193.92 205.44 217.60 229.76
Garlic grams 1.2 1,138 1,365.60 1,454.40 1,540.80 1,632.00 1,723.20
Onion grams 1.2 1,138 1,365.60 1,454.40 1,540.80 1,632.00 1,723.20
Flour grams 2.4 1,138 2,731.20 2,908.80 3,081.60 3,264.00 3,446.40
Vegetable
Tomato grams 10 1,138 11,380.00 12,120.00 12,840.00 13,600.00 14,360.00
Lettuce grams 5 1,138 5,690.00 6,060.00 6,420.00 6,800.00 7,180.00
Onion grams 6.25 1,138 7,112.50 7,575.00 8,025.00 8,500.00 8,975.00
Dressing
Mayonnaise mL 3 1,138 3,414.00 3,636.00 3,852.00 4,080.00 4,308.00
Ketchup mL 3 1,138 3,414.00 3,636.00 3,852.00 4,080.00 4,308.00
DOUGHNUT BUN
Flour grams 66.67 1,138 75,870.46 80,804.04 85,604.28 90,671.20 95,738.12
Eggs piece 0.53 1,138 603.14 642.36 680.52 720.80 761.08
Sugar grams 6.67 1,138 7,590.46 8,084.04 8,564.28 9,071.20 9,578.12
Milk mL 33.33 1,138 37,929.54 40,395.96 42,795.72 45,328.80 47,861.88
Yeast grams 10 1,138 11,380.00 12,120.00 12,840.00 13,600.00 14,360.00
Salt grams 2.67 1,138 3,038.46 3,236.04 3,428.28 3,631.20 3,834.12
Oil mL 1 1,138 1,138.00 1,212.00 1,284.00 1,360.00 1,436.00
Butter grams 13.33 1,138 15,169.54 16,155.96 17,115.72 18,128.80 19,141.88
107
Business Input
Supply Total Quantity per Year
Quan
Ingredients Unit per
tity
year 2018 2019 2020 2021 2022
CHOCOPIZZAMAZING
Pizza Dough
Flour grams 100 701 70,100.00 74,700.00 79,100.00 83,900.00 88,500.00
Sugar grams 10 701 7,010.00 7,470.00 7,910.00 8,390.00 8,850.00
Yeast grams 15 701 10,515.00 11,205.00 11,865.00 12,585.00 13,275.00
Salt grams 5 701 3,505.00 3,735.00 3,955.00 4,195.00 4,425.00
Vegetable Oil grams 30 701 21,030.00 22,410.00 23,730.00 25,170.00 26,550.00
Toppings
Chocolate Bar grams 10 701 7,010.00 7,470.00 7,910.00 8,390.00 8,850.00
Choco Chips grams 5 701 3,505.00 3,735.00 3,955.00 4,195.00 4,425.00
Mallows grams 6.25 701 4,381.25 4,668.75 4,943.75 5,243.75 5,531.25
Business Input
Quan
Ingredients Unit per
tity
year 2018 2019 2020 2021 2022
SUPERSUNDWICH
Ice Cream
Whole Milk mL 16.67 701 11,685.67 12,452.49 13,185.97 13,986.13 14,752.95
Sugar grams 5 701 3,505.00 3,735.00 3,955.00 4,195.00 4,425.00
Heavy Cream mL 16.67 701 11,685.67 12,452.49 13,185.97 13,986.13 14,752.95
Salt grams 0.1 701 70.10 74.70 79.10 83.90 88.50
Eggyolks piece 0.17 701 119.17 126.99 134.47 142.63 150.45
Vanilla Extract grams 0.5 701 350.50 373.50 395.50 419.50 442.50
Other Ingredients
Biscuit piece 0.2 701 140.20 149.40 158.20 167.80 177.00
Choco Syrup mL 0.17 701 119.17 126.99 134.47 142.63 150.45
108
Business Input
Ingredients Unit Quantity per
year 2017 2018 2019 2020 2021
SUMMER FUN
Mango grams 76.92 1,604 123,379.68 131,456.28 139,225.20 147,532.56 155,763.00
Orange mL 76.92 1,604 123,379.68 131,456.28 139,225.20 147,532.56 155,763.00
Sugar grams 38.46 1,604 61,689.84 65,728.14 69,612.60 73,766.28 77,881.50
Ice grams 17.31 1,604 27,765.24 29,582.79 31,331.10 33,200.58 35,052.75
Business Input
year 2017 2018 2019 2020 2021
AUTUMN CALM
Green Apple pc 0.46 1,295 595.70 634.80 672.06 712.54 752.10
Kiwi pc 0.77 1,295 997.15 1,062.60 1,124.97 1,192.73 1,258.95
Sugar grams 38.46 1,295 49,805.70 53,074.80 56,190.06 59,574.54 62,882.10
Ice grams 17.31 1,295 22,416.45 23,887.80 25,289.91 26,813.19 28,301.85
Business Input
year 2017 2018 2019 2020 2021
WINTER CHILL
Buko pc 0.23 1,156 265.88 283.36 300.15 318.09 335.57
Lychee grams 153.85 1,156 177,850.60 189,543.20 200,774.25 212,774.55 224,467.15
Sugar grams 38.46 1,156 44,459.76 47,382.72 50,190.30 53,190.18 56,113.14
Ice grams 17.31 1,156 20,010.36 21,325.92 22,589.55 23,939.73 25,255.29
Business Input
year 2017 2018 2019 2020 2021
SPRING BLISS
Strawberry grams 115.38 994 114,687.72 122,187.42 129,340.98 137,071.44 1,298,486.52
Avocado grams 76.92 994 76,458.48 81,458.28 86,227.32 91,380.96 865,657.68
Sugar grams 38.46 994 38,229.24 40,729.14 43,113.66 45,690.48 432,828.84
Ice grams 17.31 994 17,206.14 18,331.29 19,404.51 20,564.28 194,806.74
109
Table 31: MATERIAL COST
OH BURFRIES
BURGER PATTY
2018 2019 2020 2021 2022
TOTAL TOTAL TOTAL TOTAL TOTAL
INGREDIENTS UNIT QTY PRICE PRICE PRICE PRICE PRICE
PER PRICE PER PRICE PER PRICE PER PRICE PER PRICE
PIECE 2509 PIECE 2673 PIECE 2831 PIECE 3000 PIECE 3167
Ground Pork Grams 40 ₱10.40 ₱26,093.60 ₱10.68 ₱28,549.78 ₱10.97 ₱31,053.75 ₱11.27 ₱33,796.05 ₱11.57 ₱36,640.65
Soy Sauce mL 4 ₱0.05 ₱125.45 ₱0.05 ₱133.65 ₱0.05 ₱141.55 ₱0.05 ₱150.00 ₱0.05 ₱158.35
Salt grams 1.2 ₱0.02 ₱50.18 ₱0.02 ₱53.46 ₱0.02 ₱56.62 ₱0.02 ₱60.00 ₱0.02 ₱63.34
Pepper grams 1.2 ₱0.18 ₱451.62 ₱0.18 ₱481.14 ₱0.18 ₱509.58 ₱0.18 ₱540.00 ₱0.18 ₱570.06
Eggs grams 0.2 ₱0.72 ₱1,806.48 ₱0.72 ₱1,924.56 ₱0.72 ₱2,038.32 ₱0.72 ₱2,160.00 ₱0.72 ₱2,280.24
Garlic grams 1.2 ₱0.12 ₱301.08 ₱0.12 ₱320.76 ₱0.12 ₱339.72 ₱0.12 ₱360.00 ₱0.12 ₱380.04
Onion grams 1.2 ₱0.12 ₱301.08 ₱0.12 ₱320.76 ₱0.12 ₱339.72 ₱0.12 ₱360.00 ₱0.12 ₱380.04
Flour grams 2.4 ₱0.23 ₱577.07 ₱0.23 ₱614.79 ₱0.23 ₱651.13 ₱0.23 ₱690.00 ₱0.23 ₱728.41
SUBTOTAL ₱11.84 ₱29,706.56 ₱12.12 ₱32,398.90 ₱12.41 ₱35,130.39 ₱12.71 ₱38,116.05 ₱13.01 ₱41,201.13
VEGETABLES
Tomato grams 10 ₱0.60 ₱1,505.40 ₱0.62 ₱1,657.26 ₱0.64 ₱1,811.84 ₱0.66 ₱1,980.00 ₱0.68 ₱2,153.56
Lettuce grams 5 ₱0.80 ₱2,007.20 ₱0.82 ₱2,191.86 ₱0.84 ₱2,378.04 ₱0.86 ₱2,580.00 ₱0.88 ₱2,786.96
Onion grams 6.3 ₱0.81 ₱2,032.29 ₱0.83 ₱2,218.59 ₱0.85 ₱2,406.35 ₱0.87 ₱2,610.00 ₱0.89 ₱2,818.63
SUBTOTAL ₱2.21 ₱5,544.89 ₱2.27 ₱6,067.71 ₱2.33 ₱6,596.23 ₱2.39 ₱7,170.00 ₱2.45 ₱7,759.15
DRESSING
Mayonnaise mL 3 ₱0.89 ₱2,233.01 ₱0.91 ₱2,432.43 ₱0.93 ₱2,632.83 ₱0.95 ₱2,850.00 ₱0.97 ₱3,071.99
Ketchup mL 3 ₱0.04 ₱100.36 ₱0.06 ₱160.38 ₱0.08 ₱226.48 ₱0.10 ₱300.00 ₱0.12 ₱380.04
SUBTOTAL ₱0.93 ₱2,333.37 ₱0.97 ₱2,592.81 ₱1.01 ₱2,859.31 ₱1.05 ₱3,150.00 ₱1.09 ₱3,452.03
OTHER INGREDIENTS
Buns piece 1 ₱2.50 ₱6,272.50 ₱2.58 ₱6,896.34 ₱3.11 ₱8,804.41 ₱3.75 ₱11,250.00 ₱4.53 ₱14,346.51
110
Fries grams 75 ₱6.00 ₱15,054.00 ₱7.24 ₱19,352.52 ₱8.74 ₱24,742.94 ₱10.55 ₱31,650.00 ₱12.73 ₱40,315.91
Cooking Oil mL 100 ₱2.00 ₱5,018.00 ₱2.41 ₱6,441.93 ₱2.91 ₱8,238.21 ₱3.51 ₱10,530.00 ₱4.24 ₱13,428.08
SUBTOTAL ₱10.50 ₱26,344.50 ₱12.23 ₱32,690.79 ₱14.76 ₱41,785.56 ₱17.81 ₱53,430.00 ₱21.50 ₱68,090.50
TOTAL ₱25.48 ₱63,929.32 ₱27.59 ₱73,750.21 ₱30.51 ₱86,371.49 ₱33.96 ₱101,866.05 ₱38.05 ₱120,502.81
BURDOUGHLICIOUS
DOUGHNUT
2018 2019 2020 2021 2022
TOTAL TOTAL TOTAL TOTAL
TOTAL PRICE
INGREDIENTS UNIT QTY PRICE PRICE PRICE PRICE PRICE PRICE PRICE PRICE PRICE
PER PER PER PER PER (2,714)
(2,379) (2,460) (2,543) (2,628)
PIECE PIECE PIECE PIECE PIECE
1138 1212 1284 1360 1436
Flour grams 67 ₱6.48 ₱7,374.24 ₱6.65 ₱8,059.80 ₱6.83 ₱8,769.72 ₱7.01 ₱9,533.60 ₱7.20 ₱10,339.20
Eggs pieces 0.5 ₱2.40 ₱2,731.20 ₱2.46 ₱2,981.52 ₱2.53 ₱3,248.52 ₱2.60 ₱3,536.00 ₱2.67 ₱3,834.12
Sugar grams 6.7 ₱0.27 ₱307.26 ₱0.28 ₱339.36 ₱0.29 ₱372.36 ₱0.30 ₱408.00 ₱0.31 ₱445.16
Milk mL 33 ₱2.47 ₱2,810.86 ₱2.54 ₱3,078.48 ₱2.61 ₱3,351.24 ₱2.68 ₱3,644.80 ₱2.75 ₱3,949.00
Yeast grams 10 ₱0.96 ₱1,092.48 ₱0.99 ₱1,199.88 ₱1.02 ₱1,309.68 ₱1.05 ₱1,428.00 ₱1.08 ₱1,550.88
Salt grams 2.7 ₱0.06 ₱68.28 ₱0.06 ₱72.72 ₱0.06 ₱77.04 ₱0.06 ₱81.60 ₱0.06 ₱86.16
Oi mL 1 ₱0.20 ₱227.60 ₱1.00 ₱1,212.00 ₱1.00 ₱1,284.00 ₱1.00 ₱1,360.00 ₱1.00 ₱1,436.00
Butter grams 13 ₱0.87 ₱990.06 ₱0.89 ₱1,078.68 ₱0.91 ₱1,168.44 ₱0.93 ₱1,264.80 ₱0.96 ₱1,378.56
SUBTOTAL ₱13.71 ₱15,601.98 ₱14.87 ₱18,022.44 ₱15.25 ₱19,581.00 ₱15.63 ₱21,256.80 ₱16.03 ₱23,019.08
111
BURGER PATTY
Ground Pork grams 40 ₱10.40 ₱11,835.20 ₱10.68 ₱12,945.13 ₱10.97 ₱14,084.43 ₱11.27 ₱15,320.88 ₱11.57 ₱16,613.82
Soy Sauce mL 4 ₱0.05 ₱56.90 ₱0.05 ₱62.24 ₱0.05 ₱67.71 ₱0.05 ₱73.66 ₱0.06 ₱79.87
Salt grams 1.2 ₱0.02 ₱22.76 ₱0.02 ₱24.89 ₱0.02 ₱27.09 ₱0.02 ₱29.46 ₱0.02 ₱31.95
Pepper grams 1.2 ₱0.18 ₱204.84 ₱0.18 ₱224.05 ₱0.19 ₱243.77 ₱0.19 ₱265.17 ₱0.20 ₱287.55
Eggs grams 0.2 ₱0.72 ₱819.36 ₱0.74 ₱896.20 ₱0.76 ₱975.08 ₱0.78 ₱1,060.68 ₱0.80 ₱1,150.19
Garlic grams 1.2 ₱0.12 ₱136.56 ₱0.12 ₱149.37 ₱0.13 ₱162.51 ₱0.13 ₱176.78 ₱0.13 ₱191.70
Onion grams 1.2 ₱0.12 ₱136.56 ₱0.12 ₱149.37 ₱0.13 ₱162.51 ₱0.13 ₱176.78 ₱0.13 ₱191.70
Flour grams 2.4 ₱0.23 ₱261.74 ₱0.24 ₱286.29 ₱0.24 ₱311.48 ₱0.25 ₱338.83 ₱0.26 ₱367.42
SUBTOTAL ₱11.84 ₱13,473.92 ₱12.16 ₱14,737.53 ₱12.49 ₱16,034.58 ₱12.83 ₱17,442.23 ₱13.17 ₱18,914.20
VEGETABLE
Tomato grams 10 ₱0.60 ₱682.80 ₱0.62 ₱751.44 ₱0.64 ₱821.76 ₱0.66 ₱897.60 ₱0.68 ₱976.48
Lettuce grams 5 ₱0.80 ₱910.40 ₱0.82 ₱993.84 ₱0.84 ₱1,078.56 ₱0.86 ₱1,169.60 ₱0.88 ₱1,263.68
Onion grams 6.3 ₱0.81 ₱921.78 ₱0.83 ₱1,005.96 ₱0.85 ₱1,091.40 ₱0.87 ₱1,183.20 ₱0.89 ₱1,278.04
SUBTOTAL ₱2.21 ₱2,514.98 ₱2.27 ₱2,751.24 ₱2.33 ₱2,991.72 ₱2.39 ₱3,250.40 ₱2.45 ₱3,518.20
DRESSING
Mayonnaise mL 3 ₱0.89 ₱1,012.82 ₱0.91 ₱1,102.92 ₱0.93 ₱1,194.12 ₱0.95 ₱1,292.00 ₱0.97 ₱1,392.92
Ketchup mL 3 ₱0.04 ₱45.52 ₱0.06 ₱72.72 ₱0.08 ₱102.72 ₱0.10 ₱136.00 ₱0.12 ₱172.32
SUBTOTAL ₱0.93 ₱1,058.34 ₱0.97 ₱1,175.64 ₱1.01 ₱1,296.84 ₱1.05 ₱1,428.00 ₱1.09 1565.24
TOTAL ₱28.69 ₱32,649.22 ₱30.27 ₱36,686.85 ₱31.08 ₱39,904.14 ₱31.90 ₱43,377.43 ₱32.74 ₱47,016.72
112
CHOCOPIZZAMAZING
PIZZA DOUGH
2018 2019 2020 2021 2022
TOTAL
INGREDIENTS UNIT QTY PRICE PRICE PRICE PRICE PRICE PRICE PRICE PRICE PRICE
PER PER PER PER PER PRICE (3,260)
(2,858) (2,955) (3,055) (3,157)
701 747 791 839 885
Flour grams 100 ₱9.73 ₱6,820.73 ₱9.99 ₱7,462.53 ₱10.23 ₱8,091.93 ₱10.51 ₱8,817.89 ₱10.79 ₱9,549.15
Sugar grams 10 ₱0.41 ₱287.41 ₱0.42 ₱313.74 ₱0.43 ₱340.13 ₱0.44 ₱369.16 ₱0.45 ₱398.25
Yeast grams 15 ₱1.44 ₱1,009.44 ₱1.48 ₱1,105.56 ₱1.52 ₱1,202.32 ₱1.56 ₱1,308.84 ₱1.60 ₱1,416.00
Salt grams 5 ₱0.11 ₱77.11 ₱0.11 ₱82.17 ₱0.11 ₱87.01 ₱0.11 ₱92.29 ₱0.11 ₱97.35
Oil mL 30 ₱2.70 ₱1,892.70 ₱2.77 ₱2,069.19 ₱2.84 ₱2,246.44 ₱2.92 ₱2,449.88 ₱3.00 ₱2,655.00
SUBTOTAL ₱14.39 ₱10,087.39 ₱14.77 ₱11,033.19 ₱15.13 ₱11,967.83 ₱15.54 ₱13,038.06 ₱15.95 ₱14,115.75
CHOCO TOPPINGS
Chocolate Bar grams 30 ₱7.17 ₱5,026.17 ₱7.36 ₱5,497.92 ₱7.56 ₱5,979.96 ₱7.76 ₱6,510.64 ₱7.97 ₱7,053.45
Choco Chips grams 10 ₱3.04 ₱2,131.04 ₱3.12 ₱2,330.64 ₱3.20 ₱2,531.20 ₱3.29 ₱2,760.31 ₱3.38 ₱2,991.30
Mallows grams 10 ₱2.08 ₱1,458.08 ₱2.14 ₱1,598.58 ₱2.20 ₱1,740.20 ₱2.26 ₱1,896.14 ₱2.32 ₱2,053.20
SUBTOTAL ₱12.29 ₱8,615.29 ₱12.62 ₱9,427.14 ₱12.96 ₱10,251.36 ₱13.31 ₱11,167.09 ₱13.67 ₱12,097.95
TOTAL ₱26.68 ₱18,702.68 ₱27.39 ₱20,460.33 ₱28.09 ₱22,219.19 ₱28.85 ₱24,205.15 ₱29.62 ₱26,213.70
113
SUPERSUNDWICH
SUNDAE
2018 2019 2020 2021 2022
INGREDIENT UNI QT PRICE TOTAL PRICE PRICE PRICE PRICE PRICE
PRICE PRICE PRICE
S T Y PER PRICE PER PER PER PER
(2,848) (2,944) (3,042) (3,142)
701 747 791 839 885
Whole Milk mL 17 ₱0.63 ₱441.63 ₱0.65 ₱483.32 ₱0.66 ₱525.60 ₱0.68 ₱572.55 ₱0.70 ₱620.25
gram
Sugar s 5 ₱0.21 ₱147.21 ₱0.22 ₱161.11 ₱0.22 ₱175.20 ₱0.23 ₱190.85 ₱0.23 ₱206.75
₱3,416.2
Heavy Cream mL 17 ₱3.47 ₱2,432.47 ₱3.56 ₱2,662.08 ₱3.66 ₱2,894.99 ₱3.76 ₱3,153.57 ₱3.86 9
gram
Salt s 0.1 ₱0.01 ₱7.01 ₱0.01 ₱7.67 ₱0.01 ₱8.34 ₱0.01 ₱9.09 ₱0.01 ₱9.85
piece
Eggyolks s 0.2 ₱0.80 ₱560.80 ₱0.82 ₱613.74 ₱0.84 ₱667.43 ₱0.87 ₱727.05 ₱0.89 ₱787.62
gram
Vanilla Extract s 0.5 ₱0.12 ₱84.12 ₱0.12 ₱92.06 ₱0.13 ₱100.11 ₱0.13 ₱109.06 ₱0.13 ₱118.14
₱4,762.1 ₱5,158.8
SUBTOTAL ₱5.24 ₱3,673.24 ₱5.38 ₱4,019.97 ₱5.53 ₱4,371.68 ₱5.68 7 ₱5.83 9
OTHER INGREDIENTS
₱7,708.3
Biscuit piece 0.2 ₱7.83 ₱5,488.83 ₱8.04 ₱6,005.88 ₱8.26 ₱6,533.66 ₱8.48 ₱7,114.72 ₱8.71 5
₱1,486.8
Choco Syrup mL 0.2 ₱1.52 ₱1,065.52 ₱1.56 ₱1,165.32 ₱1.60 ₱1,265.60 ₱1.64 ₱1,375.96 ₱1.68 0
₱8,490.6 ₱9,195.1
SUBTOTAL ₱9.35 ₱6,554.35 ₱9.60 ₱7,171.20 ₱9.86 ₱7,799.26 ₱10.12 8 ₱10.39 5
₱4,762.1 ₱5,158.8
TOTAL ₱14.59 ₱3,673.24 ₱14.98 ₱4,019.97 ₱15.39 ₱4,371.68 ₱15.80 7 ₱16.22 9
114
SUMMER FAN
2018 2019 2020 2021 2022
INGREDIENT QT PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL
UNIT
S Y PER PRICE PER PRICE PER PRICE PER PRICE PER PRICE
gram ₱25,996.3
Mango s 77 ₱11.54 ₱18,510.16 ₱11.85 ₱20,254.35 ₱12.17 ₱22,030.55 ₱12.50 ₱23,975.39 ₱12.84 6
₱20,792.5
Orange mL 77 ₱9.23 ₱14,804.92 ₱9.48 ₱16,199.97 ₱9.74 ₱17,620.62 ₱10.00 ₱19,176.16 ₱10.27 9
gram
Sugar s 38 ₱0.77 ₱1,235.08 ₱0.79 ₱1,351.46 ₱0.81 ₱1,469.98 ₱0.83 ₱1,599.74 ₱0.86 ₱1,734.59
gram
Ice s 17 ₱0.81 ₱1,299.24 ₱0.83 ₱1,421.67 ₱0.85 ₱1,546.34 ₱0.88 ₱1,682.85 ₱0.90 ₱1,824.70
₱46,434.1 ₱50,348.2
TOTAL ₱22.35 ₱35,849.40 ₱22.95 ₱39,227.45 ₱23.57 ₱42,667.48 ₱24.21 5 ₱24.86 4
AUTUMN CALM
2018 2019 2020 2021 2022
TOTAL TOTAL TOTAL TOTAL TOTAL
INGREDIENT QT PRICE PRICE PRICE PRICE PRICE
UNIT PRICE PRICE PRICE PRICE PRICE
S Y PER PER PER PER PER
(4914) (5081) (5252) (5427) (5605)
1295 1380 1461 1549 1635
₱16,788.0
Green Apple pc 0.5 ₱9.23 ₱11,952.85 ₱9.48 ₱13,081.31 ₱9.74 ₱14,223.05 ₱10.00 ₱15,486.90 ₱10.27 9
₱20,280.3
Kiwi pc 0.8 ₱11.15 ₱14,439.25 ₱11.45 ₱15,802.45 ₱11.76 ₱17,181.69 ₱12.08 ₱18,708.44 ₱12.40 0
gram
Sugar s 38 ₱0.77 ₱997.15 ₱0.79 ₱1,091.29 ₱0.81 ₱1,186.54 ₱0.83 ₱1,291.97 ₱0.86 ₱1,400.52
gram
Ice s 17 ₱0.81 ₱1,048.95 ₱0.83 ₱1,147.98 ₱0.85 ₱1,248.18 ₱0.88 ₱1,359.09 ₱0.90 ₱1,473.28
₱36,846.4 ₱39,942.1
TOTAL ₱21.96 ₱28,438.20 ₱22.55 ₱31,123.03 ₱23.16 ₱33,839.46 ₱23.79 0 ₱24.43 9
115
WINTER CHILL
2018 2019 2020 2021 2022
PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL
INGREDIENTS UNIT QTY
Buko pc 0.2 ₱6.67 ₱7,710.52 ₱6.85 ₱8,445.06 ₱7.04 ₱9,186.99 ₱7.23 ₱9,998.97 ₱7.43 ₱10,833.25
Lychee grams 154 ₱14.09 ₱16,288.04 ₱14.48 ₱17,839.72 ₱14.87 ₱19,407.00 ₱15.27 ₱21,122.26 ₱15.69 ₱22,884.63
Sugar grams 38 ₱0.77 ₱890.12 ₱0.79 ₱974.92 ₱0.81 ₱1,060.57 ₱0.83 ₱1,154.30 ₱0.86 ₱1,250.62
Ice grams 17 ₱0.81 ₱936.36 ₱0.83 ₱1,025.56 ₱0.85 ₱1,115.66 ₱0.88 ₱1,214.27 ₱0.90 ₱1,315.58
TOTAL ₱22.34 ₱25,825.04 ₱22.96 ₱28,285.26 ₱23.58 ₱30,770.21 ₱24.22 ₱33,489.80 ₱24.87 ₱36,284.08
SPRING BLISS
2018 2019 2020 2021 2022
PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL
INGREDIENTS UNIT QTY
Strawberry grams 115 ₱15.58 ₱15,486.52 ₱16.00 ₱16,944.70 ₱16.43 ₱18,421.03 ₱16.88 ₱20,049.12 ₱17.33 ₱21,734.36
Avocado grams 77 ₱5.38 ₱5,347.72 ₱5.53 ₱5,851.25 ₱5.67 ₱6,361.05 ₱5.83 ₱6,923.25 ₱5.98 ₱7,505.19
Sugar grams 38 ₱0.77 ₱765.38 ₱0.79 ₱837.45 ₱0.81 ₱910.41 ₱0.83 ₱990.87 ₱0.86 ₱1,074.16
Ice grams 17 ₱0.81 ₱805.14 ₱0.83 ₱880.95 ₱0.85 ₱957.70 ₱0.88 ₱1,042.35 ₱0.90 ₱1,129.96
TOTAL ₱22.54 ₱22,404.76 ₱23.15 ₱24,514.35 ₱23.77 ₱26,650.20 ₱24.42 ₱29,005.59 ₱25.07 ₱31,443.67
Total Material Cost

2018 2019 2020 2021 2022
₱162.28 ₱195,622.46 ₱168.89 ₱218,840.00 ₱175.58 ₱244,126.38 ₱182.91 ₱273,552.59 ₱191.00 ₱306,562.06
116
C. OTHER COST
Table 33 : RENT EXPENSE

2018 2019 2020 2021 2022
Rent Expense ₱192,000.00 ₱192,000.00 ₱201,600.00 ₱201,600.00 ₱211,680.00
Prepaid Rent ₱16,000.00 - - - -
Rent Deposit ₱48,000.00 - - - -
* Every two years there will be 10% increase in rent.
Table 34 : UTILITIES EXPENSE

Monthly 2018 2019 2020 2021 2022
Electricity ₱1,500.00 ₱18,000.00 ₱18,486.00 ₱18,985.12 ₱19,497.72 ₱20,024.16
Water ₱400.00 ₱4,800.00 ₱4,929.60 ₱5,062.70 ₱5,199.39 ₱5,339.78
TOTAL
UTILITIES ₱1,900.00 ₱22,800.00 ₱23,415.60 ₱24,047.82 ₱24,697.11 25,363.93
EXPENSE
Less: Year-end
Utilities - ₱1,900.00 ₱1,951.30 ₱2,003.99 ₱2,058.09 2,113.66
Payable
Sub-Total - ₱20,900.00 ₱21,464.30 ₱22,043.84 ₱22,639.02 23,250.27
Add: Previous
- ₱1,900.00 ₱1,951.30 ₱2,003.99 2,058.09
Payable
TOTAL
UTILITIES - ₱20,900.00 23,364.30 ₱23,995.14 ₱24,643.00 25,308.37
FEE
* Every year will increase 2.7 % based on inflation rate.
Table 35: PERMITS AND LICENSES

2018 2019 2020 2021 2022
Name
₱40.00 - - - -
Reservation Fee
Business tax ₱600.00 ₱616.20 ₱632.84 ₱649.93 ₱667.48
Barangay
₱500.00 ₱513.50 ₱527.36 ₱541.60 ₱556.22
Clearance
Mayor's Permit
₱200.00 ₱200.00 ₱200.00 ₱200.00 ₱200.00
Fee
SEC ₱1,500.00 ₱1,500.00 ₱1,500.00 ₱1,500.00 ₱1,500.00
BIR ₱615.00 ₱615.00 ₱615.00 ₱615.00 ₱615.00
TOTAL
PERMITS AND ₱3,455.00 ₱3,444.70 ₱3,475.20 ₱3,506.53 ₱3,538.70
LICENSES
117
Table 36: ADVERTISING EXPENSE
2018 2019 2020 2021 2022
2x3 sq. ft.
Tarpaulin (2 pcs) ₱100.00 ₱100.00 ₱100.00 ₱100.00 ₱100.00
P18.00/sq. ft.
TOTAL
ADVERTISING ₱100.00 ₱100.00 ₱100.00 ₱100.00 ₱100.00
EXPENSE
* Every year will increase 2.7 % based on inflation rate.
Table 37: MISCELLANEOUS EXPENSE

Rate 2018 2019 2020 2021
Uniform (Shirt) ₱1,000.00/year ₱1,027.00 ₱1,054.73 ₱1,083.21 ₱1,112.46
Apron ₱149.75/year ₱153.79 ₱157.94 ₱162.20 ₱166.58
TOTAL
MISCELLANEOUS - ₱1,180.79 ₱1,212.67 ₱1,245.41 ₱1,279.04
EXPENSE
Table 38: PROFESSIONAL FEES

Annually
Rate
2018 2019 2020 2021 2022
On-Call ₱5,000.00/
Bookkeeper (Every Semi- ₱10,000.00 ₱10,000.00 ₱10,200.00 ₱10,200.00 ₱10,404.00
quarter of the year) annually
TOTAL
PROFESSIONAL - ₱10,000.00 ₱10,000.00 ₱10,200.00 ₱10,200.00 ₱10,404.00
FEES
* Every 2 years will increase 2 %, based on regular employee’s two-year increase in DOLE
*SOURCE: www.nwpc.dole.gov.ph
118
Chapter VIII
SALES
AND
COST PLAN
SALES PLAN
Table 39: PROJECTED ANNUAL SALES
2018 2019
Demand Gap 50,499 52,383
Market Share 10.00% 10%
Annual Sales in Unit 5,050 5,380
Products Per Serving Unit Sold Total Sales Unit Sold Total Sales
Buyer Unit Unit
OH BURFRIES 49.69% ₱86.00 2,509 ₱215,774.00 ₱88.00 2,673 ₱235,224.00
BURDOUGHLICIOUS 22.53% ₱96.00 1,138 ₱109,248.00 ₱99.00 1,212 ₱119,988.00
CHOCOPIZZAMAZING 13.89% ₱90.00 701 ₱63,090.00 ₱92.00 747 ₱68,724.00
SUPERSUNDWICH 13.89% ₱50.00 701 ₱35,050.00 ₱50.00 747 ₱37,350.00
SUBTOTAL 5,049 ₱423,162.00 5,379 ₱461,286.00
Beverages Unit Sold Total Sales Unit Sold Total Sales
Buyer Unit Unit
SUMMER FUN 31.77% ₱75.00 1,604 ₱120,300.00 ₱77.00 1,709 ₱131,593.00
AUTUMN CALM 25.65% ₱75.00 1,295 ₱97,125.00 ₱77.00 1,380 ₱106,260.00
WINTER CHILL 22.90% ₱75.00 1,156 ₱86,700.00 ₱77.00 1,232 ₱94,864.00
SPRING BLISS 19.68% ₱75.00 994 ₱74,550.00 ₱77.00 1,059 ₱81,543.00
SUBTOTAL 5,049 ₱378,675.00 5,380 ₱414,260.00
TOTAL 10,098 ₱801,837.00 10,759 ₱875,546.00
119
Table 39.1: PROJECTED ANNUAL SALES
2020 2021 2022
54,017 55,741 57,290
10.55% 10.83% 11.12%
5,697 6,038 6,373
₱90.00 2,831 ₱254,790.00 ₱92.00 3,000 ₱276,000.00 ₱95.00 3,167 ₱300,865.00
₱102.00 1,284 ₱130,968.00 ₱104.00 1,360 ₱141,440.00 ₱107.00 1,436 ₱153,652.00
₱95.00 791 ₱75,145.00 ₱97.00 839 ₱81,383.00 ₱100.00 885 ₱88,500.00
₱51.00 791 ₱40,341.00 ₱53.00 839 ₱44,467.00 ₱53.00 885 ₱46,905.00
SUBTOTAL 5,697 ₱501,244.00 6,038 ₱543,290.00 6,373 ₱589,922.00

₱79.00 1,810 ₱142,990.00 ₱81.00 1,918 ₱155,358.00 ₱83.00 2,025 ₱168,075.00
₱79.00 1,461 ₱115,419.00 ₱81.00 1,549 ₱125,469.00 ₱83.00 1,635 ₱135,705.00
₱79.00 1,305 ₱103,095.00 ₱81.00 1,383 ₱112,023.00 ₱83.00 1,459 ₱121,097.00
₱79.00 1,121 ₱88,559.00 ₱81.00 1,188 ₱96,228.00 ₱83.00 1,254 ₱104,082.00
SUBTOTAL 5,697 ₱450,063.00 6,038 ₱489,078.00 6,373 ₱528,959.00

TOTAL 11,394 ₱951,307.00 12,076 ₱1,032,368.00 12,746 ₱1,118,881.00
120
COST PLAN
Table 40: COST PLAN FOR SNACK PRODUCTS

% ADD: PRICE ADD:
UNIT SELLING
MARK MARK BEFORE VAT SELLING PRICE
COST PRICE
UP* UP VAT (12%)
PRODUCTS 2018 2019 2020 2021 2022
OH BURFRIES ₱25.48 200.00% ₱50.96 ₱76.44 ₱9.17 ₱85.61 ₱86.00 ₱88.00 ₱90.00 ₱92.00 ₱95.00
BURDOUGHLICIOUS ₱28.69 200.00% ₱57.38 ₱86.07 ₱10.33 ₱96.40 ₱97.00 ₱99.00 ₱102.00 ₱104.00 ₱107.00
CHOCOPIZZAMAZING ₱26.68 200.00% ₱53.36 ₱80.04 ₱9.60 ₱89.64 ₱90.00 ₱92.00 ₱95.00 ₱97.00 ₱100.00
SUPERSUNDWICH ₱14.59 200.00% ₱29.18 ₱43.77 ₱5.25 ₱49.02 ₱49.00 ₱50.00 ₱51.00 ₱53.00 ₱53.00
Table 40: COST PLAN FOR BEVERAGES

% PRICE ADD:
UNIT ADD: SELLING
MARK BEFORE VAT SELLING PRICE
COST MARK UP PRICE
UP* VAT (12%)
PRODUCTS 2018 2019 2020 2021 2022
SUMMER FUN ₱22.35 200.00% ₱44.70 ₱67.05 ₱8.05 ₱75.10 ₱75.00 ₱77.00 ₱79.00 ₱81.00 ₱83.00
AUTUMN CALM ₱21.96 200.00% ₱43.92 ₱65.88 ₱7.91 ₱73.79 ₱75.00 ₱77.00 ₱79.00 ₱81.00 ₱83.00
WINTER CHILL ₱22.34 200.00% ₱44.68 ₱67.02 ₱8.04 ₱75.06 ₱75.00 ₱77.00 ₱79.00 ₱81.00 ₱83.00
SPRING BLISS ₱22.54 200.00% ₱45.08 ₱67.62 ₱8.11 ₱75.73 ₱75.00 ₱77.00 ₱79.00 ₱81.00 ₱83.00
121
Chapter IX
FINANCIAL
STUDY
A. OBJECTIVES
This study is to provide an accurate and absolute information that would help
“Snacks Two Good”. Financial Statements are important to identify the overall
performance and value of the business. It also provides the information whether the
business is profitable or not.
• To know whether the business gain profit.
• To determine the financial position of the business.
• To project financial growth.
B. MAJOR ASSUMPTIONS
1. Quezon City population growth rate is 1.17 %. Population Growth Rate was used in
computing demand analysis.
2. All transactions will be in cash basis only.
3. The inflation rate used was 2.7 %, it was computed from the average inflation rate
for the year 2013-2017.
4. The salaries will increase 2 % every two years.
5. There will be 10 % increase in rent every 2 years.
6. There will be 1 month advance plus 3 months deposit payment to be recorded as
prepaid rent.
7. Employees will receive a below minimum wage.
8. VAT and Other Payables such us SSS, PhilHealth, PAGIBIG will be paid monthly.
9. Bookkeeper will be called semi-annually.
122
10. Income Tax is 30%
11. All purchases for material cost are VAT inclusive.
12. Annual Cost of replenishment of office supplies, store supplies, and cleaning
supplies is 100%.
13. 10% of the cost of kitchen utensils and cleaning materials will be allocated to
damage and loss. 10 % will also be the annual cost of lost or damaged kitchen
utensils and cleaning materials.
14. 1.25 % is the interest rate of cash in bank. 20% withholding tax.
15. 70% of each partner’s profit share will be withdrawn. The remaining 20 % will be
an additional investment on the bank and the remaining 10% will be retained as
additional capital.
123
C. FINANCIAL STATEMENTS
Table 41: Income Statement

Snacks Two Good
Statement Of Comprehensive Income
For The Years Ended 2018-2022
2018 2019 2020 2021 2022
Sales ₱801,837.00 ₱875,546.00 ₱951,307.00 ₱1,032,368.00 ₱1,118,881.00
Cost Of Goods Sold (₱163,764.40) (₱216,421.11) (₱231,570.73) (₱259,483.53) (₱290,795.29)
Gross Profit ₱638,072.60 ₱659,124.89 ₱719,736.27 ₱772,884.47 ₱828,085.71
Add: Other Income
Interest Income ₱108.60 145.30 ₱258.16 388.93 ₱339.99
Gross Income ₱638,181.19 ₱659,270.19 ₱719,994.43 ₱773,273.40 ₱828,425.69
Operating Expenses
Salaries &
₱237,024.00 ₱237,024.00 ₱241,764.48 ₱241,764.48 ₱246,614.40
Allowances
Professional Fees ₱10,000.00 ₱10,000.00 ₱10,200.00 ₱10,200.00 ₱10,404.00
SSS, PAG-IBIG &
₱27,080.52 ₱27,080.52 ₱53,193.12 ₱53,193.12 ₱54,879.48
PHILHEALTH
Rent Expense ₱192,000.00 ₱192,000.00 ₱201,600.00 ₱201,600.00 ₱211,680.00
Utilities Expense ₱22,800.00 ₱23,415.60 ₱24,047.82 ₱24,697.11 ₱25,363.93
Advertising
₱100.00 - - - -
Expense
Permit and Licenses ₱3,455.00 - - - -
Depreciation -
₱6,814.38 ₱6,814.38 ₱6,814.38 ₱6,814.38 ₱6,814.38
M&E
Depreciation- F&F ₱1,019.50 ₱1,019.50 ₱1,019.50 ₱1,019.50 ₱1,019.50
Depreciatio- OE ₱2,599.90 ₱2,599.90 ₱2,599.90 ₱2,599.90 ₱2,599.90
Office Supplies
₱6,023.66 ₱6,425.94 ₱6,611.43 ₱6,790.70 ₱6,974.06
Expense
Kitchen Utensils ₱18,849.22 ₱16,964.30 ₱15,267.87 ₱13,741.08 ₱12,366.97
Cleaning Supplies
₱1,779.77 ₱1,916.81 ₱1,973.00 ₱2,026.50 ₱2,081.23
Expense
Cleaning Materials
₱3,643.20 ₱3,653.04 ₱4,805.77 ₱5,883.92 ₱6,896.03
Expense
Spoilage ₱2,094.36 ₱1,884.92 ₱1,696.43 ₱1,526.79 ₱1,374.11
Miscellaneous
₱1,180.79 ₱1,212.67 ₱1,245.41 ₱1,279.04 ₱1,313.58
Expense
Total Operating
₱536,464.29 ₱532,011.57 ₱572,839.11 ₱573,136.53 ₱590,381.57
Expenses
Income Before Tax ₱101,716.90 ₱127,258.62 ₱147,155.31 ₱200,136.87 ₱238,044.12
Income Tax ₱30,482.49 ₱38,133.99 ₱44,069.15 ₱59,924.38 ₱71,311.24
Net Income ₱71,234.41 ₱89,124.62 ₱103,086.17 ₱140,212.49 ₱166,732.88
124
Table 42: Balance Sheet
Snacks Two Good
Statement Of Financial Position
Pre-Operating 2018 2019 2020 2021 2022
ASSETS
CURRENT ASSETS
Cash on Hand ₱1,001,797.82 ₱1,030,074.32 ₱1,023,419.00 ₱1,015,540.89 ₱1,068,866.56 ₱1,046,348.48
Cash in Bank ₱43,438.93 ₱58,120.20 ₱103,263.71 ₱155,572.06 ₱226,657.39 ₱311,293.14
Office Supplies - ₱317.03 ₱338.21 ₱347.97 ₱357.41 ₱367.06
Cleaning Materials - ₱404.80 ₱405.89 ₱533.97 ₱653.77 ₱766.23
Cleaning Supplies - ₱93.67 ₱100.88 ₱103.84 ₱106.66 ₱109.54
Kitchen Utensils - ₱2,094.36 ₱1,884.92 ₱1,696.43 ₱1,526.79 ₱1,374.11
Store Supplies - ₱992.50 ₱995.18 ₱1,064.33 ₱1,131.09 ₱1,195.82
Prepaid Rent ₱64,000.00 ₱64,000.00 ₱64,000.00 ₱64,000.00 ₱64,000.00 ₱64,000.00
TOTAL CURRENT ASSETS ₱1,109,236.75 ₱1,156,096.89 ₱1,194,407.80 ₱1,238,859.50 ₱1,363,299.67 ₱1,425,454.36
NON-CURRENT ASSETS
Machineries and Equipment ₱61,069.25 ₱61,069.25 ₱61,069.25 ₱61,069.25 ₱61,069.25 ₱61,069.25
Accumulated Depreciation-
- (₱6,814.38) (₱13,628.76) (₱20,443.14) (₱27,257.52) (₱34,071.90)
Machineries and Equipment
Furniture and Fixtures ₱10,195.00 ₱10,195.00 ₱10,195.00 ₱10,195.00 ₱10,195.00 ₱10,195.00
Accumulated Depreciation -
- (₱ 1,019.50) (₱2,039.00) (₱3,058.50) (₱4,078.00) (₱5,097.50)
Furniture and Fixtures
Office Equipment ₱19,499.00 ₱19,499.00 ₱19,499.00 ₱19,499.00 ₱19,499.00 ₱19,499.00
Accumulated Depreciation-
(₱2,599.90) (₱5,199.80) (₱7,799.70) (₱10,399.60) (₱12,999.50)
Office equipment
TOTAL NONCURRENT
₱71,264.25 ₱80,329.47 ₱69,895.69 ₱59,461.91 ₱49,028.13 ₱38,594.35
ASSETS
TOTAL ASSETS ₱1,180,501.00 ₱1,236,426.36 ₱1,264,303.49 ₱1,298,321.41 ₱1,412,327.80 ₱1,464,048.71
LIABILITIES
Utilities Payable ₱1,900.00 ₱1,951.30 ₱2,003.99 ₱2,058.09 ₱2,113.66
SSS Payable - ₱3,203.20 ₱3,203.20 ₱4,620.00 ₱4,620.00 ₱4,730.00
125
PHILHEALTH Payable - ₱1,000.00 ₱1,000.00 ₱1,000.00 ₱1,000.00 ₱1,025.00
PAG-IBIG Payable - ₱1,000.00 ₱1,000.00 ₱1,677.32 ₱1,677.32 ₱1,761.18
VAT Payable - ₱5,412.63 ₱5,863.45 ₱6,314.11 ₱6,775.14 ₱7,252.85
Income Tax Payable ₱2,540.21 ₱3,177.83 ₱3,672.43 ₱4,993.70 ₱5,942.60
TOTAL LIABILITIES - ₱15,056.04 ₱16,195.78 ₱19,287.85 ₱21,124.25 ₱22,825.29
PARTNERS' EQUITY
Baguio, Capital ₱240,000.00 ₱244,274.06 ₱249,621.54 ₱255,806.71 ₱278,240.71 ₱288,244.68
Caliwag, Capital ₱240,000.00 ₱244,274.06 ₱249,621.54 ₱255,806.71 ₱278,240.71 ₱288,244.68
Teodoro, Capital ₱240,000.00 ₱244,274.06 ₱249,621.54 ₱255,806.71 ₱278,240.71 ₱288,244.68
Valdez, Capital ₱240,000.00 ₱244,274.06 ₱249,621.54 ₱255,806.71 ₱278,240.71 ₱288,244.68
Villarta, Capital ₱240,000.00 ₱244,274.06 ₱249,621.54 ₱255,806.71 ₱278,240.71 ₱288,244.68
TOTAL PARTNERS' EQUITY ₱1,200,000.00 ₱1,221,370.32 ₱1,248,107.71 ₱1,279,033.56 ₱1,391,203.55 ₱1,441,223.41
TOTAL LIABILITIES AND
₱1,200,000.00 ₱1,236,426.36 ₱1,264,303.49 ₱1,298,321.41 ₱1,412,327.80 ₱1,464,048.71
PARTTNERS' EQUITY
Table 42: Cash Flow

Snacks Two Good
Statement Of Cash Flow
Pre-Operating 2018 2019 2020 2012 2022
BEGINNING BALANCE ₱1,045,236.75 ₱1,088,194.53 ₱1,126,682.71 ₱1,171,112.95 ₱1,295,523.96
CASH FLOW FROM OPERATING ACTIVITIES
Net Income BeforeTax ₱71,234.41 ₱89,124.62 ₱103,086.17 ₱140,212.49 ₱166,732.88
Depreciation - M&E ₱6,814.38 ₱6,814.38 ₱6,814.38 ₱6,814.38 ₱6,814.38
Depreciation - F&F ₱1,019.50 ₱1,019.50 ₱1,019.50 ₱1,019.50 ₱1,019.50
Depreciation - OE ₱2,599.90 ₱2,599.90 ₱2,599.90 ₱2,599.90 ₱2,599.90
(Inc)/Dec in Office Supplies (₱317.03) (₱21.17) (₱9.76) (₱9.44) (₱9.65)
(Inc)/Dec in Cleaning Materials (₱404.80) (₱1.09) (₱128.08) (₱119.79) (₱112.46)
(Inc)/Dec in Kitchen Utensils (₱2,094.36) ₱209.44 ₱188.49 ₱169.64 ₱152.68
(Inc)/Dec in Store Supplies (₱992.50) (₱2.68) (₱69.15) (₱66.76) (₱64.72)
(Inc)/Dec in Cleaning Supplies (₱93.67) (₱7.21) (₱2.96) (₱2.82) (₱2.88)
126
(Inc)/Dec in Prepaid Rent (₱64,000.00) - - - -
Inc/(Dec) in Utilities Payable ₱1,900.00 ₱51.30 ₱52.69 ₱54.11 ₱55.57
Inc/(Dec) in SSS Payable ₱3,203.20 - ₱1,416.80 - ₱110.00
Inc/(Dec) in PhilHealth Payable ₱1,000.00 - - - ₱25.00
Inc/(Dec) in Pag-Ibig Payable ₱1,000.00 - ₱677.32 - ₱83.86
Inc/(Dec) in VAT Payable ₱5,412.63 ₱450.82 ₱450.67 ₱461.02 ₱477.71
Inc/(Dec) in Income Tax Payable ₱2,540.21 ₱637.63 ₱494.60 ₱1,321.27 ₱948.90
TOTAL CASH FLOWS
FROM OPERATING (₱64,000.00) ₱92,821.86 ₱100,875.42 ₱116,590.55 ₱152,453.51 ₱178,830.67
ACTIVITIES
CASH FLOW FROM INVESTING ACTIVITIES

Cash Paid For Machineries And - - - - -
(₱61,069.25)
Equipment
Cash Paid For Furnitures And - - - - -
(₱10,195.00)
Fixtures
Cash Paid For Office Equipment (₱19,499.00) - - - - -
TOTAL FLOW FROM
(₱90,763.25) - - - - -
INVESTING ACTIVITIES
CASH FLOW FROM FINANCING ACTIVITIES

Contributions ₱1,200,000.00
Withdrawals (₱49,864.09) (₱62,387.23) (₱72,160.32) (₱28,042.50) (₱116,713.02)
TOTAL FLOW FROM
₱1,200,000.00 (₱49,864.09) (₱62,387.23) (₱72,160.32) (₱28,042.50) (₱116,713.02)
FINANCING ACTIVITIES
NET CASH
₱1,045,236.75 ₱42,957.78 ₱38,488.19 ₱44,430.23 ₱124,411.01 ₱62,117.66
INFLOW/(OUTFLOW)
TOTAL CASH ₱1,045,236.75 ₱1,088,194.53 ₱1,126,682.71 ₱1,171,112.95 ₱1,295,523.96 ₱1,357,641.61
Beginning cash In Bank - ₱43,438.93 ₱58,120.20 ₱103,263.71 ₱155,572.06 ₱226,657.39
Additional Cash In Bank ₱43,438.93 ₱14,681.27 ₱45,143.51 ₱52,308.35 ₱71,085.33 ₱84,635.74
Total Cash in Bank ₱43,438.93 ₱58,120.20 ₱103,263.71 ₱155,572.06 ₱226,657.39 ₱311,293.14
TOTAL CASH ON HAND ₱1,001,797.82 ₱1,030,074.32 ₱1,023,419.00 ₱1,015,540.89 ₱1,068,866.56 ₱1,046,348.48
127
Table 43: Equity Statement
Snacks Two Good
Statement of Partnership’s Equity
For the years ended 2018-2022
PRE-OPERATING
BAGUIO CALIWAG TEODORO VALDEZ VILLARTA
Beginning Balance ₱240,000.00 ₱240,000.00 ₱240,000.00 ₱240,000.00 ₱240,000.00
Add: Share In Net Income - - - - -
Less: Withdrawals
Ending Balance ₱240,000.00 ₱240,000.00 ₱240,000.00 ₱240,000.00 ₱240,000.00
2018
Add: Share In Net Income ₱14,246.88 ₱14,246.88 ₱14,246.88 ₱14,246.88 ₱14,246.88
Less: Withdrawals (₱9,972.82) (₱9,972.82) (₱9,972.82) (₱9,972.82) (₱9,972.82)
Ending Balance ₱244,274.06 ₱244,274.06 ₱244,274.06 ₱244,274.06 ₱244,274.06
2019
Ending Balance ₱249,621.54 ₱249,621.54 ₱249,621.54 ₱249,621.54 ₱249,621.54
2020
Ending Balance ₱255,806.71 ₱255,806.71 ₱255,806.71 ₱255,806.71 ₱255,806.71
2021
Ending Balance ₱278,240.71 ₱278,240.71 ₱278,240.71 ₱278,240.71 ₱278,240.71
2022
Ending Balance ₱288,244.68 ₱288,244.68 ₱288,244.68 ₱288,244.68 ₱288,244.68
128
Chapter X
FINANCIAL
ANALYSIS
FINANCIAL ANALYSIS
LIQUIDITY RATIO
Current Ratio/Working Capital Ratio
2018 2019 2020 2021 2022
Current Assets 1,156,096.89 1,194,407.80 1,238,859.50 1,363,299.67 1,425,454.36
Current
15,056.04 16,195.78 19,287.85 21,124.25 22,825.29
Liabilities
Current Ratio 76.79 73.75 64.23 64.54 62.45
Equity to Debt Ratio

2018 2019 2020 2021 2022
Equity 1,221,370.32 1,248,107.71 1,279,033.56 1,391,203.55 1,441,223.41
Total Liabilities 15,056.04 16,195.78 19,287.85 21,124.25 22,825.29
Equity-Debt
81.12 77.06 66.31 65.86 63.14
Ratio
Debt to Equity Ratio

2018 2019 2020 2021 2022
Total Liabilities 15,056.04 16,195.78 19,287.85 21,124.25 22,825.29
Equity 1,221,370.32 1,248,107.71 1,279,033.56 1,391,203.55 1,441,223.41
Debt-Equity
0.01 0.01 0.02 0.02 0.02
Ratio
Return on Equity
2018 2019 2020 2021 2022
Net Income 71,234.41 89,124.62 103,086.17 140,212.49 166,732.88
Owner's Equity 1,221,370.32 1,248,107.71 1,279,033.56 1,391,203.55 1,441,223.41
Return on
0.06 0.07 0.08 0.1 0.12
Equity
Return on Assets
2018 2019 2020 2021 2022
Net Income 71,234.41 89,124.62 103,086.17 140,212.49 166,732.88
Total Assets 1,236,426.36 1,264,303.49 1,298,321.41 1,412,327.80 1,464,048.71
Return on 0.06 0.07 0.08 0.1 0.11
129
Assets
Return on Sales
2018 2019 2020 2021 2022
Net Income 71,234.41 89,124.62 103,086.17 140,212.49 166,732.88
Sales 801,837.00 875,546.00 951,307.00 1,032,368.00 1,118,881.00
Return on Sales 0.09 0.1 0.11 0.14 0.15
Payback Period
2018
Capital 1,200,000.00
Annual Cash
114,078.11
Returns
Payback Period 10.52
130
Chapter XI
CONCLUSION
AND
RECOMMENDATIONS
134
CONCLUSION
After this study, the proponents and researchers can conclude that this feasibility
study entitled “Snacks Two Good” is feasible and viable. It is based on all the gathered
data and results of this feasibility study. The location of the proposed business is a big
help for it to be profitable and obtain no losses, it can be seen in the income statement.
Based on the survey analysis the demand is enough to compete to its competitors even it
is new in the market. It will be a good business.
RECOMMENDATION
The researches would recommend the following; first, in making a business
make sure that you have passion in doing it. Second, you must choose a business that will
be patronize by the customers. Third, look for the best location, a place that will fit into
your business and where you can have numerous possible customers. Fourth, know your
competitors, be on competitive to them and more so level it up higher than them, you can
create more gimmicks. Fifth, know your competitors and give them the best service you
can provide, and of course take care of your employees. Lastly, maintain the sales and
expenses of the business for it to be more profitable.
131
SCHEDULES
SCHEDULE 1: ANNUAL COMPENSATIONS
2018-2019
GROSS SSS PHILHEALTH PAG-IBIG NET NET
TOTAL
POSITION MONTHLY DEDUCTIONS
MONTHLY ANNUAL
PAY ER EE ER EE ER EE SALARY SALARY
Crew 1 ₱4,704.00 ₱346.68 ₱170.76 ₱100 ₱100 ₱100 ₱100 ₱370.76 ₱4,333.24 ₱51,998.88
Crew 2 ₱4,704.00 ₱346.68 ₱170.76 ₱100 ₱100 ₱100 ₱100 ₱370.76 ₱4,333.24 ₱51,998.88
Crew 3 ₱4,704.00 ₱346.68 ₱170.76 ₱100 ₱100 ₱100 ₱100 ₱370.76 ₱4,333.24 ₱51,998.88
Supervisor ₱5,640.00 ₱416.67 ₱204.73 ₱100 ₱100 ₱100 ₱100
Total
₱19,752.00 ₱1,456.71 ₱717.01 ₱400.00 ₱400.00 ₱400.00 ₱400.00 ₱1,112.28 ₱12,999.72
(Monthly)
Total
₱237,024.00 ₱17,480.52 ₱8,604.12 ₱4,800.00 ₱4,800.00 ₱4,800.00 ₱4,800.00 ₱13,347.36 ₱155,996.64 ₱155,996.64
(Annually)
SCHEDULE 1.1: ANNUAL COMPENSATIONS

2020-2021
TOTAL
MONTHLY ANNUAL
Crew 1 ₱4,798.08 ₱353.62 ₱174.17 ₱100 ₱100 ₱100 ₱100 ₱374.17 ₱4,423.91 ₱53,086.92
Crew 2 ₱4,798.08 ₱353.62 ₱174.17 ₱100 ₱100 ₱100 ₱100 ₱374.17 ₱4,423.91 ₱53,086.92
Crew 3 ₱4,798.08 ₱353.62 ₱174.17 ₱100 ₱100 ₱100 ₱100 ₱374.17 ₱4,423.91 ₱53,086.92
Supervisor ₱5,752.80 ₱423.98 ₱208.83 ₱100 ₱100 ₱100 ₱100
Total
₱20,147.04 ₱1,484.84 ₱731.34 ₱400.00 ₱400.00 ₱400.00 ₱400.00 ₱1,122.51 ₱13,271.73
(Monthly)
Total
₱241,764.48 ₱17,818.08 ₱8,776.08 ₱4,800.00 ₱4,800.00 ₱4,800.00 ₱4,800.00 ₱13,470.12 ₱159,260.76 ₱159,260.76
(Annually)
132
SCHEDULE 1.2: ANNUAL COMPENSATIONS
2022
TOTAL
MONTHLY ANNUAL
Crew 1 ₱4,894.40 ₱360.72 ₱177.67 ₱100 ₱100 ₱100 ₱100 ₱377.67 ₱4,516.73 ₱54,200.76
Crew 2 ₱4,894.40 ₱360.72 ₱177.67 ₱100 ₱100 ₱100 ₱100 ₱377.67 ₱4,516.73 ₱54,200.76
Crew 3 ₱4,894.40 ₱360.72 ₱177.67 ₱100 ₱100 ₱100 ₱100 ₱377.67 ₱4,516.73 ₱54,200.76
Supervisor ₱5,868.00 ₱432.47 ₱213.01 ₱100 ₱100 ₱100 ₱100
Total
₱20,551.20 ₱1,514.63 ₱746.02 ₱400.00 ₱400.00 ₱400.00 ₱400.00 ₱1,133.01 ₱13,550.19
(Monthly)
Total
₱246,614.40 ₱18,175.56 ₱8,952.24 ₱4,800.00 ₱4,800.00 ₱4,800.00 ₱4,800.00 ₱13,596.12 ₱162,602.28 ₱162,602.28
(Annually)
SCHEDULE 2 : PROFESSIONAL FEES

ANNUALLY
RATE
2018 2019 2020 2021 2022
On-Call Bookkeeper ₱5,000/Semi-
₱10,000 ₱10,000 ₱10,200 ₱10,200 ₱10,404.00
(Every quarter of the year) annually
TOTAL PROFESSIONAL FEES ₱10,000 ₱10,000 ₱10,200 ₱10,200 ₱10,404.00
133
SCHEDULE 3 : SSS EXPENSE
2018 2019 2020 2021 2022
Yearly SSS Premium - ER ₱25,753.68 ₱25,753.68 ₱26,268.75 ₱26,268.75 ₱26,794.13
Yearly SSS Premium - EE ₱12,684.72 ₱12,684.72 ₱12,938.41 ₱12,938.41 ₱13,197.18
Total Yearly SSS Premium ₱38,438.40 ₱38,438.40 ₱39,207.16 ₱39,207.16 ₱39,991.31
Less: Year-end SSS Payable ₱3,203.20 ₱3,203.20 ₱4,620.00 ₱4,620.00 ₱4,730.00
Sub-total ₱35,235.20 ₱35,235.20 ₱34,587.16 ₱34,587.16 ₱35,261.31
Add: Previous Payable - ₱3,203.20 ₱3,203.20 ₱4,620.00 ₱4,620.00
TOTAL SSS EXPENSE ₱35,235.20 ₱38,438.40 ₱37,790.36 ₱39,207.16 ₱39,881.31
SCHEDULE 4 : PHILHEALTH EXPENSE

2018 2019 2020 2021 2022
Yearly PhilHealth Premium - ER ₱6,000.00 ₱6,000.00 ₱6,120.00 ₱6,120.00 ₱6,242.00
Yearly Philealth Premium - EE ₱6,000.00 ₱6,000.00 ₱6,120.00 ₱6,120.00 ₱6,242.00
Total Yearly PhilHealth Premium ₱12,000.00 ₱12,000.00 ₱12,240.00 ₱12,240.00 ₱12,485.00
Less: Year-end PhilHealth Payable ₱1,000.00 ₱1,000.00 ₱1,020.00 ₱1,020.00 ₱1,025.00
Sub-total ₱11,000.00 ₱11,000.00 ₱11,220.00 ₱11,220.00 ₱11,460.00
TOTAL PHILHEALTH EXPENSE ₱11,000.00 ₱12,000.00 ₱12,220.00 ₱12,240.00 ₱12,480.00
134
SCHEDULE 5 : PAG-IBIG EXPENSE
2018 2019 2020 2021 2022
Yearly Pag-IBIG Premium - ER ₱6,000.00 ₱6,000.00 ₱6,120.00 ₱6,120.00 ₱6,242.40
Yearly Pag-IBIG Premium - EE ₱6,000.00 ₱6,000.00 ₱6,120.00 ₱6,120.00 ₱6,242.40
Total Yearly Pag-IBIG Premium ₱12,000.00 ₱12,000.00 ₱12,240.00 ₱12,240.00 ₱12,484.80
Less: Year-end Pag-IBIG Payable ₱1,000.00 ₱1,000.00 ₱1,020.00 ₱1,020.00 ₱1,040.40
Sub-total ₱11,000.00 ₱11,000.00 ₱11,220.00 ₱11,220.00 ₱11,444.40
TOTAL Pag-IBIG EXPENSE ₱11,000.00 ₱12,000.00 ₱12,220.00 ₱12,240.00 ₱12,464.40
SCHEDULE 6: RENT
2018 2019 2020 2021 2022
Rent Expense ₱192,000.00 ₱192,000.00 ₱201,600.00 ₱201,600.00 ₱211,680.00
Prepaid Rent ₱16,000.00 - - - -
Rent Deposit ₱48,000.00 - - - -
SCHEDULE 8: UTILITIES EXPENSE

Monthly 2018 2019 2020 2021 2022
Electricity ₱1,500.0000 ₱18,000.0000 ₱18,486.0000 ₱18,985.1220 ₱19,497.7203 ₱20,024.1587
Water ₱400.0000 ₱4,800.0000 ₱4,929.6000 ₱5,062.6992 ₱5,199.3921 ₱5,339.7757
TOTAL UTILITIES EXPENSE ₱1,900.0000 ₱22,800.0000 ₱23,415.6000 ₱24,047.8212 ₱24,697.1124 ₱25,363.9344
Less: Year-end Utilities Payable ₱1,900.0000 ₱1,951.3000 ₱2,003.9851 ₱2,058.0927 ₱2,113.6612
Sub-Total ₱20,900.0000 ₱21,464.3000 ₱22,043.8361 ₱22,639.0197 ₱23,250.2732
Add: Previous Payable ₱1,900.0000 ₱1,951.3000 ₱2,003.9851 ₱2,058.0927
TOTAL UTILITIES FEE ₱20,900.0000 ₱23,364.3000 ₱23,995.1361 ₱24,643.0048 ₱25,308.3659
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SCHEDULE 9: ADVERTISING EXPENSE
2018 2019 2020 2021 2022
2x3 sq. ft. Tarpaulin (2 pcs) P18.00/sq. ft. ₱100.00 ₱100.00 ₱100.00 ₱100.00 ₱100.00
TOTAL ADVERTISING EXPENSE 100.00 100.00 100.00 100.00 100.00
SCHEDULE 10: PERMITS AND LICENSE

2018 2019 2020 2021 2022
Name Reservation Fee ₱40.00
Business tax ₱600.00 ₱616.20 ₱632.84 ₱649.93 ₱667.48
Barangay Clearance ₱500.00 ₱513.50 ₱527.36 ₱541.60 ₱556.22
Mayor's Permit Fee ₱200.00 ₱200.00 ₱200.00 ₱200.00 ₱200.00
SEC ₱1,500.00 ₱1,500.00 ₱1,500.00 ₱1,500.00 ₱1,500.00
BIR ₱615.00 ₱615.00 ₱615.00 ₱615.00 ₱615.00
TOTAL PERMITS AND
₱3,455.00 ₱3,444.70 ₱3,475.20 ₱3,506.53 ₱3,538.70
LICENSES
SCHEDULE 11: DEPRECIATION COST-MACHINERIES AND EQUIPMENT

TOTAL USEFUL
PRICE/UNIT QUANTITY ANNUAL DEPRECIATION
PRICE LIFE
Cash Register ₱8,985.00 1 ₱8,985.00 10 ₱898.50
Electric Oven ₱11,945.00 1 ₱11,945.00 10 ₱1,194.50
Electric Burger Griller ₱4,200.00 1 ₱4,200.00 10 ₱420.00
Electric Deep Fryer ₱1,468.50 1 ₱1,468.50 10 ₱146.80
Range Hood ₱4,990.00 1 ₱4,990.00 10 ₱499.00
Fruit Extractor ₱1,305.00 2 ₱2,610.00 10 ₱261.00
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Freezer ₱14,895.00 1 ₱14,895.00 10 ₱1,489.50
Light Bulbs ₱99.75 3 ₱299.25 10 ₱29.93
Ceiling Fan ₱1,500.00 1 ₱1,500.00 10 ₱150.00
Emergency Lights ₱995.00 1 ₱995.00 10 ₱99.50
CCTV ₱2,198.75 2 Pieces ₱4,397.50 10 ₱439.75
Fire Extinguisher ₱1,500.00 1 ₱1,500.00 10 ₱750.00
Water Dispenser ₱510.00 1 ₱510.00 10 ₱51.00
Exhaust Fan ₱1,075.00 1 ₱1,075.00 10 ₱215.00
Vault ₱1,699.00 1 ₱1,699.00 10 ₱169.90
TOTAL ₱57,366.00 ₱61,069.25 ₱6,814.38
SCHEDULE 11.1: DEPRECIATION COST- FURNITURES AND FIXTURES

TOTAL USEFUL
PRICE LIFE
File Cabinet ₱2,995.00 1 ₱2,995.00 10 ₱299.50
Kitchen Cabinet ₱3,600.00 2 ₱7,200.00 10 ₱720.00
TOTAL ₱6,595.00 10,195.00 1,019.50
SCHEDULE 11: DEPRECIATION COST- Office Equioment

TOTAL USEFUL
PRICE LIFE
Laptop ₱12,999.00 1 ₱12,999.00 10 years ₱1,299.90
Time Recorder ₱6,500.00 1 ₱6,500.00 5 years ₱1,300.00
TOTAL ₱19,499.00 19,499.00 2,599.90
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SCHEDULE 12: OFFICE SUPPLIES
2018 2019 2020 2021 2022
Bond paper ₱480.64 77.01 79.07 81.19 83.37
Folders ₱67.78 ₱493.62 ₱506.95 ₱520.64 ₱534.70
Envelopes ₱172.54 ₱69.61 ₱71.49 ₱73.42 ₱75.40
Record Book ₱551.50 ₱177.20 ₱181.98 ₱186.89 ₱191.94
Puncher ₱131.46 ₱556.39 ₱571.41 ₱586.84 ₱602.68
Time Card ₱308.10 ₱135.00 ₱138.65 ₱142.39 ₱146.23
Pen/s ₱194.10 ₱316.42 ₱324.96 ₱333.73 ₱342.74
Correction Tape ₱349.69 ₱199.34 ₱204.72 ₱210.25 ₱215.93
Pencil/s ₱87.04 ₱359.13 ₱368.82 ₱378.78 ₱389.01
Sharpener ₱20.28 ₱89.39 ₱91.80 ₱94.28 ₱96.83
Eraser ₱134.02 ₱20.83 ₱21.43 ₱22.00 ₱22.59
Paper Clips ₱13.35 ₱137.69 ₱141.41 ₱145.23 ₱149.15
Binder Clips ₱43.90 ₱13.71 ₱14.08 ₱14.46 ₱14.85
Fastener ₱38.00 ₱45.09 ₱46.31 ₱47.56 ₱48.84
Scotch Tape ₱86.27 ₱39.03 ₱40.08 ₱41.16 ₱42.27
Tape Holder ₱123.24 ₱88.60 ₱91.00 ₱93.46 ₱95.98
Stapler ₱89.35 ₱126.57 ₱129.99 ₱133.50 ₱137.10
Stapler Wires ₱86.26 ₱91.76 ₱94.24 ₱96.78 ₱99.39
Scissor ₱45.96 ₱88.59 ₱90.98 ₱93.44 ₱95.96
Cash Register Roll ₱3,188.83 ₱47.20 ₱48.47 ₱49.98 ₱51.33
Calculator ₱128.38 ₱3,274.93 ₱3,363.35 ₱3,454.16 ₱3,547.42
Total Office Supplies Fee ₱6,340.69 ₱6,447.11 ₱6,621.19 ₱6,800.14 ₱6,983.71
New Purchases (100%) ₱6,340.69 ₱6,447.11 ₱6,621.19 ₱6,800.14 ₱6,983.71
Add: Beginning Balance - ₱317.03 ₱338.21 ₱347.97 ₱357.41
Total ₱6,340.69 ₱6,764.14 ₱6,959.40 ₱7,148.11 ₱7,341.12
Less: Ending Balance (5%) ₱317.03 ₱338.21 ₱347.97 ₱357.41 ₱367.06
TOTAL ₱6,023.66 ₱6,425.94 ₱6,611.43 ₱6,790.70 ₱6,974.06
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SCHEDULE 13: KITCHEN UTENSILS
2018 2019 2020 2021 2022
Plates ₱1,527.66 ₱1,568.91 ₱1,611.27 ₱1,654.77 ₱1,699.45
Spoons ₱410.80 ₱421.89 ₱433.28 ₱444.98 ₱457.00
Forks ₱410.80 ₱421.89 ₱433.28 ₱444.98 ₱457.00
Bread Knife ₱770.25 ₱791.05 ₱812.41 ₱834.34 ₱856.87
Pitchers ₱529.93 ₱544.24 ₱558.93 ₱574.03 ₱589.52
Bottle Mug ₱1,540.50 ₱1,582.09 ₱1,624.81 ₱1,668.68 ₱1,713.73
Chopping Board and Set of Knife ₱713.77 ₱733.04 ₱752.83 ₱773.16 ₱794.03
Condiments Container ₱132.48 ₱136.06 ₱139.73 ₱143.51 ₱147.38
Oil Container ₱61.36 ₱63.02 ₱64.72 ₱66.47 ₱68.26
Mixing Bowl ₱328.13 ₱336.99 ₱346.08 ₱355.43 ₱365.03
Whisk ₱102.44 ₱105.21 ₱108.05 ₱110.97 ₱113.96
Measuring Cups and Spoons ₱153.79 ₱157.95 ₱162.21 ₱166.59 ₱171.09
Baking Brush ₱102.44 ₱105.21 ₱108.05 ₱110.97 ₱113.96
Kitchen Scale ₱1,026.74 ₱1,054.47 ₱1,082.94 ₱1,112.18 ₱1,142.20
Kitchen Shear ₱102.44 ₱105.21 ₱108.05 ₱110.97 ₱113.96
Peeler ₱71.63 ₱73.57 ₱75.55 ₱77.59 ₱79.69
Grater ₱101.67 ₱104.42 ₱107.24 ₱110.13 ₱113.11
Round Shaped Cutter ₱375.88 ₱386.03 ₱396.45 ₱407.16 ₱418.15
Spatula ₱163.81 ₱168.23 ₱172.77 ₱177.44 ₱182.23
Food Pan ₱1,016.73 ₱1,044.18 ₱1,072.37 ₱1,101.33 ₱1,131.06
Cooking Tools ₱872.69 ₱896.26 ₱920.45 ₱945.31 ₱970.83
Food Tong ₱112.71 ₱115.76 ₱118.88 ₱122.09 ₱125.39
Frying Pan ₱163.29 ₱167.70 ₱172.23 ₱176.88 ₱181.66
Pizza Pan ₱512.22 ₱526.05 ₱540.25 ₱554.84 ₱569.82
Pizza Slicer ₱118.11 ₱121.29 ₱124.57 ₱127.93 ₱131.39
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Rolling Pin ₱266.51 ₱273.70 ₱281.09 ₱288.68 ₱296.48
Can Opener ₱173.56 ₱178.25 ₱183.06 ₱188.00 ₱193.08
Strainer ₱101.67 ₱104.42 ₱107.24 ₱110.13 ₱113.11
Serving Tray ₱3,281.27 ₱3,369.86 ₱3,460.85 ₱3,554.29 ₱3,650.25
Food Wares ₱204.37 ₱209.89 ₱215.56 ₱221.38 ₱227.36
Utility Scooper ₱266.76 ₱273.97 ₱281.36 ₱288.96 ₱296.76
Juice Dispenser ₱4,929.60 ₱5,062.70 ₱5,199.39 ₱5,339.78 ₱5,483.95
Dish Rack ₱205.14 ₱210.68 ₱216.37 ₱222.21 ₱228.21
Pot Holder ₱92.43 ₱94.93 ₱97.49 ₱100.12 ₱102.82
TOTAL KITCHEN UTENSILS ₱20,943.58 ₱21,509.12 ₱22,089.81 ₱22,686.28 ₱23,298.79
New Purchases (10%) - ₱2,150.91 ₱1,686.71 ₱1,731.92 ₱1,778.33
Add: Beginning Balance - ₱14,398.33 ₱14,436.92 ₱14,511.00 ₱14,618.63
TOTAL ₱20,943.58 ₱18,849.22 ₱16,964.30 ₱15,267.87 ₱13,741.08
Less: Damages (10%) ₱2,094.36 ₱1,884.92 ₱1,696.43 ₱1,526.79 ₱1,374.11
ENDING BALANCE ₱18,849.22 ₱16,964.30 ₱15,267.87 ₱13,741.08 ₱12,366.97
SCHEDULE 14: CLEANING MATERIALS

2018 2019 2020 2021 2022
Kitchen Towels ₱360.00 ₱369.72 ₱379.70 ₱389.95 ₱400.48
Mat ₱199.00 ₱204.37 ₱209.89 ₱214.56 ₱220.35
Kitchen Brush ₱39.75 ₱40.82 ₱41.92 ₱43.05 ₱44.24
Broom and Dust Pan ₱550.00 ₱564.85 ₱580.10 ₱595.76 ₱611.85
Mop ₱1,199.75 ₱1,232.14 ₱1,265.41 ₱1,299.58 ₱1,334.67
Trash Bin ₱1,699.50 ₱1,745.39 ₱1,792.13 ₱1,840.52 ₱1,889.70
New Purchases (10%) - ₱415.73 ₱1,686.71 ₱1,731.92 ₱1,778.33
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TOTAL ₱4,048.00 ₱4,058.93 ₱5,339.75 ₱6,537.69 ₱7,662.25
Less: Damages (10%) ₱404.80 ₱405.89 ₱533.97 ₱653.77 ₱766.23
ENDING BALANCE ₱3,643.20 ₱3,653.04 ₱4,805.77 ₱5,883.92 ₱6,896.03
SCHEDULE 15: CLEANING SUPPLIES

2018 2019 2020 2021 2022
Kitchen Paper Towels ₱360.00 ₱369.72 ₱379.70 ₱389.96 ₱400.49
Dishwashing Liquid ₱600.00 ₱616.20 ₱632.84 ₱649.93 ₱667.48
Sponge ₱153.00 ₱157.13 ₱161.37 ₱165.73 ₱170.20
Garbage Bag ₱400.44 ₱411.25 ₱422.35 ₱433.75 ₱445.46
Hand Soap ₱360.00 ₱369.72 ₱379.70 ₱389.95 ₱400.48
Kitchen Cleaner ₱828.00 ₱850.36 ₱873.32 ₱896.90 ₱921.12
Total CLEANING SUPPLIES ₱1,873.44 ₱1,924.02 ₱1,975.96 ₱2,029.32 ₱2,084.11
New Purchases (100%) ₱1,873.44 ₱1,924.02 ₱1,975.96 ₱2,029.32 ₱2,084.11
Add: Beginning Balance - ₱93.67 ₱100.88 ₱103.84 ₱106.66
TOTAL ₱1,873.44 ₱2,017.69 ₱2,076.84 ₱2,133.16 ₱2,190.77
Less: Ending Balance (5%) ₱93.67 ₱100.88 ₱103.84 ₱106.66 ₱109.54
TOTAL ₱1,779.77 ₱1,916.81 ₱1,973.00 ₱2,026.50 ₱2,081.23
SCHEDULE 16: STORE SUPPLIES

2018 2019 2020 2021 2022
Drinking Straw ₱2,500.00 ₱2,567.50 ₱2,636.82 ₱2,708.02 ₱2,781.14
Toothpicks ₱3,200.00 ₱3,286.40 ₱3,375.13 ₱3,466.26 ₱3,559.85
Disposable Gloves ₱2,975.00 ₱3,055.33 ₱3,137.82 ₱3,222.54 ₱3,309.55
Table Napkin ₱1,250.00 ₱1,283.75 ₱1,318.41 ₱1,354.01 ₱1,390.57
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New Purchases (100%) ₱9,925.00 ₱1,019.30 ₱1,686.71 ₱1,731.92 ₱1,778.33
TOTAL ₱9,925.00 ₱9,951.80 ₱10,643.33 ₱11,310.92 ₱11,958.15
Less: Damages (10%) ₱992.50 ₱995.18 ₱1,064.33 ₱1,131.09 ₱1,195.82
ENDING BALANCE ₱8,932.50 ₱8,956.62 ₱9,579.00 ₱10,179.82 ₱10,762.34
SCHEDULE 17: MISCELLANEOUS EXPENSE

RATE 2018 2019 2020 2021
Uniform (Shirt) 1000/year ₱1,027.00 ₱1,054.73 ₱1,083.21 ₱1,112.46
Apron 149.75/year ₱153.79 ₱157.94 ₱162.20 ₱166.58
TOTAL MISCELLANEOUS EXPENSE ₱1,180.79 ₱1,212.67 ₱1,245.41 ₱1,279.04
SCHEDULE 18: INPUT VAT

2018 2019 2020 2021 2022
VAT Inclusive Purchases ₱195,622.46 ₱218,840.00 ₱244,126.38 ₱273,552.59 ₱306,562.06
Less: VAT Inclusive Purchases / 1.12 ₱174,662.91 ₱195,392.85 ₱217,969.98 ₱244,243.38 ₱273,716.13
TOTAL INPUT VAT ₱20,959.55 ₱23,447.14 ₱26,156.40 ₱29,309.21 ₱32,845.94
SCHEDULE 19: COST OF GOODS SOLD

2018 2019 2020 2021 2022
Material Cost ₱195,622.46 ₱218,840.00 ₱244,126.38 ₱273,552.59 ₱306,562.06
142
Less: Input VAT ₱20,959.55 23,447.14 26,156.40 29,309.21 32,845.94
Total ₱174,662.91 ₱195,392.85 ₱217,969.98 ₱244,243.38 ₱273,716.13
Beginning Inventory - 8,317.28 9,700.48 10,379.52 11,630.64
Add: Purchases (net) 174,662.91 195,392.85 217,969.98 244,243.38 273,716.13
Cost of Goods Available for Sale ₱174,662.91 ₱203,710.13 ₱217,969.98 ₱244,243.38 ₱273,716.13
Less: Ending Inventory (5%) (8,317.28) (9,700.48) (10,379.52) (11,630.64) (13,034.10)
Less: Spoilage (1.5%) (2,581.23) (3,010.49) (3,221.23) (3,609.51) (4,045.07)
Cost of Goods Sold ₱163,764.40 ₱216,421.11 ₱231,570.73 ₱259,483.53 ₱290,795.29
SCHEDULE 20: OUTPUT VAT

2018 2019 2020 2021 2022
VAT Inclusive Sales ₱801,837.00 ₱875,546.00 ₱951,307.00 ₱1,032,368.00 ₱1,118,881.00
Less: VAT Inclusive Sales / 1.12 ₱715,925.89 ₱781,737.50 ₱849,381.25 ₱921,757.14 ₱999,000.89
TOTAL OUTPUT VAT ₱85,911.11 ₱93,808.50 ₱101,925.75 ₱110,610.86 ₱119,880.11
SCHEDULE 21: VAT PAYABLE

2018 2019 2020 2021 2022
Output VAT ₱85,911.11 ₱93,808.50 ₱101,925.75 ₱110,610.86 ₱119,880.11
Less: Input VAT ₱20,959.55 ₱23,447.14 ₱26,156.40 ₱29,309.21 ₱32,845.94
TOTAL VALUE ADDED TAX (VAT) ₱64,951.56 ₱70,361.36 ₱75,769.35 ₱81,301.65 ₱87,034.17
Less: Year-end VAT Payable ₱5,412.63 ₱5,863.45 ₱6,314.11 ₱6,775.14 ₱7,252.85
Sub-Total ₱59,538.93 ₱64,497.91 ₱69,455.24 ₱74,526.51 ₱79,781.32
TOTAL VAT PAYABLE ₱59,538.93 ₱69,910.54 ₱75,318.69 ₱80,840.63 ₱86,556.46
143
SCHEDULE 22: CASH IN BANK
2018 2019 2020 2021 2022
Investment ₱43,438.93 ₱58,120.20 ₱76,526.33 ₱97,908.82 ₱126,930.41
Add: Interest from previous year (.75%) ₱542.99 ₱726.50 ₱956.58 ₱1,223.86 ₱1,586.63
Less: Withholding Tax (20%) ₱108.60 ₱145.30 ₱191.32 ₱244.77 ₱317.33
Add: Additional Deposit (20% of Net
₱14,246.88 ₱17,824.92 ₱20,617.23 ₱28,042.50 ₱33,346.58
Income)
TOTAL CASH IN BANK ₱58,120.20 ₱76,526.33 ₱97,908.82 ₱126,930.41 ₱161,546.29
144
WORKSHEETS
WORKSHEET NO. 1 : PERSONAL ASSESSMENT FORM
 COMMITMENT
Commitment has something to do with giving attention and efforts to something
valuable. Engaging into a business is a serious matter and takes a lot of sacrifices. It is a
long-term process by which the partners should think new ideas for innovation after quite
some time, collect data related to the products of the business and conduct tests to assess
the viability of the product. The partners and the staff are committed to have a
harmonious relationship between them and bound to give satisfaction to the customers at
an affordable price without sacrificing the quality of the product.
 MOTIVATION
Motivation is what forces you to keep moving forward. Motivation is the root of
all success. Business keeps going because of a certain thing that motivates it to do well
and of course as well to the clients and employees. SnacksTwoGood inspires customers.
With a simple 2 in one serving, it motivates customers to eat more and enjoy every food
they eat and experience the fun in dining.
 TAKING RISK
Risk is always present in all aspects of life, especially in the field of business. In
order to gain profit the owners must take risks. It is the possibility that the investment of
145
the business will fail or not to generate in return. The partners are aware and ready for the
chance that the product will not be viable.
 MAKING DECISIONS
Deciding for the business is the owners’ mutual decision. Each of the partners has
the power to give opinions and suggestions before having the final decision. Everyone
must have a say, and should be considered. Final decision should be explained and also
sighting of options is in need, in case the final decision fails. Also knowing the
consequences in every decision-making is a lot important to reflect to be used for
improvement.
 FAMILY SITUATION
A good family relation would help a lot in building a harmonious relationship
between the owners, customers, and employees. Aside from the family is the one who
supports freely, they also give honest suggestions, ideas, advice and verdict on how to
manage business properly.
 FINANCIAL SITUATION
Financial aspect of the business is a major consideration because it is the basic
foundation in establishing a business and later on, for the business to be successful. It is
one of the factors on how the business operates and for the partners to know the return of
investment, as well as profits and losses.
146
WORKSHEET NO.2: SWOT ANALYSIS
 STRENGTHS
 “Snacks Two Good” offers a different serving style of snack.
 It satisfies the needs and wants of the customers.
 The employees are well-skilled and properly trained in their assigned task.
 The cook will prepare and manage the orders of the customer with proper
procedure and faster time.
 The quality of the product is the top priority of the business and the owners made
sure that it meets the standards of the customers.
 The price of the product is lower than its competitors but the quality is better.
 The business is responsive to the changes in the market.
 The transactions are computerized so it is not hassle and time consuming.
 Financial planning is done by the owners.
 Statements are checked semi-annually by the bookkeeper.
 The organizational structure is clearly provided with the duties and
responsibilities of each employee.
 The owners are responsible for the monitoring and improvement of the business.
 There is a positive relationship between the employees and the owners.
 The owners will hire qualified applicants that can work under pressure.
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 WEAKNESS
 The products that “Snacks Two Good” offers are still new to the market.
 The number of competitors is increasing.
 Numbers of potential customers are still unknown.
 OPPORTUNITIES
 The business can be successful and will be able to expand the store and have other
branches.
 There can be many investors.
 Sales may increase yearly.
 Additional machineries and equipment to help in growing the business.
 The business may gain loyal customers.
 THREATS
 The competitors are all well known in the food industry.
 There is a chance that the business will not be successful.
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WORKSHEET NO.3 OVERVIEW OF THE BUSINESS
 BRIEF HISTORY
Name of the business: Snacks Two Good
How was it conceived?
People nowadays always look for food that is different from the usual servings.
They love food tripping and just like the owners, they also love to try different foods that
doesn’t cost too much. That’s why they thought of an idea on how people on the go can
eat snacks in a unique style of serving. The business offers an innovation of snacks;
products are combined and served as one. What “Snacks Two Good” differs from other
brands offering the same products is its unique style of serving, giving an all-out service
to the customers and a better quality of food with affordable price without sacrificing its
taste.
How did the business developed?
After completing the business concepts and business plans, the owners asked their
families and friends for further advice or opinions, as well as suggestions on how the
business will improve, also to visualize its strengths and weaknesses. The business plan is
also presented to their professors and college mentors to give them honest opinions. After
that, the owners conducted a research and a study on how to develop their service and
products and how would they offer it in the market. Promotions, endorsements, and
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market tests are being conducted to the viability of the business. After the estimations of
projected costs and expenses, the owners will be contributing P300,000.00 each to meet
the required projected capital to start up the business.
 BUSINESS FORM
SnacksTwoGood is a Partnership type of business.
 PRINCIPAL ACTIVITY
SnaksTwoGood is a food industry service.
 OWNERS
Name: Joymie Grace S. Baguio
Description of Skills: has a sense of leadership and has the ability to multi-task.
Relevant Experiences: attended leadership training, seminars, and on the job training.
Academic scholar.
Name: Rainne Angelica L. Caliwag
Description of Skills: responsible and disciplined
Relevant Experiences: Attended on-the-job training and seminars.
Name: Ricamaye D. Teodoro
Description of Skills: Possessing a positive outlook and attitude also has a sense of
responsibility.
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Relevant Experiences: had a work experience in a food industry, and has attended on-the-
job training and leadership training.
Name: Blanche V. Valdez
Description of Skills: good in communication skills, approachable and disciplined.
Relevant Experiences: attended on the job training, seminars, orientation and leadership
training.
Name: Jainnie Rica A. Villarta
Description of Skills: good at her managing and decision-making skills, responsible and
independent.
Relevant Experiences: attended seminars, on the job training, and has a past experience
working in a business industry.
WORKSHEET NO.4: CUSTOMERS OF THE BUSINESS
 PRODUCT/SERVICE CHARACTERISTICS:
Who will be the customers?
 Students
 Individuals
 By passers
 Age: 12 and above
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 Gender: Both male and female
 Income Level: Medium to high income level.
 FUTURE NUMBER OF CUSTOMERS:
The proponents expect that there will be an increase in the numbers of customers
as the time goes by.
How often will they buy the product/service?
Customers will buy the SnacksTwoGood products weekly.
 FUTURE SIZE OF THE MARKET.
In the future, the number of customers will increase.
WORKSHEET NO.5: MARKETING PLAN – PRODUCT
Because of the vicinity of the location, it would cater a wide range of potential
customers. The proponents came up with the idea of introducing products that would fit
the way of living in the target market, food that would be convenient and affordable.
With that, the business offers combined snacks that will satisfy everyone’s cravings. Here
are the snacks offered by
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 SNACKSTWOGOOD:
 Oh Burfries ( Burger + French Fries )
 Burdoughlicious ( Burger + Doughnut )
 Chocopizzamazing ( Chocolate + Pizza dough )
 Supersundwich (Sandwich + Sundae)
Along with these delicious snacks, “Snacks Two Good” also offers two combined
different flavors of beverages that will quench your thirst.
 Summer Fun ( Mango + Orange )
 Autumn Calm ( Green Apple + Kiwi )
 Winter Chill ( Buko + Lychee )
 Spring Bliss ( Strawberry + Avocado )
WORKSHEET NO.6: MARKETING PLAN – PLACE
 LOCATION
“Snacks Two Good” is located at 150 Maginhawa Street, Brgy. Sikatuna Village,
Quezon City.
153
 REASON FOR CHOSING THE LOCATION
The proponents chose the location because if the business will be established at
this location, the business will be viable. The property is strategically located along
commercialized and residential area, and Maginhawa is also known as food district of
Quezon City because of having lot of food parks along the street.
 METHOD OF DISTRIBUTION OF PRODUCTS:
Order taking and direct selling of products from the food stall.
 REASON FOR CHOOSING THE METHOD
The method of selling the products directly from the stall is one of the most
common and convenient way to distribute the products. Order taking will guarantee the
direct collection of payment from the customers.
WORKSHEET NO.7: MARKETING PLAN – PROMOTION
 TARPAULIN
One of the best ways to promote business along the streets is by posting a
tarpaulin. Aside from it is visible; it helps the customers to remember the store because
they will see it every time they pass by. It will be posted along the location.
154
 FLYERS
Together with the tarpaulin are flyers. It will be distributed to all by passers for
them to familiarize our store. It will be a way for the owners to introduce the new
products that would be offered to them.
 SOCIAL MEDIA (PAGE)
Through the help of this we can update our customers about our products. The
different snacks the business will offer will also be posted. Also for the customers for
their convenience, with just one click even when they are at home, offices, or schools
they can still view what “Snacks Two Good” offers.
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Republic of the Philippines

Polytechnic University of the Philippines

Feasibility study presented to the Faculty of the Department of Banking and

In partial fulfilment of the requirements of the subject:

Submitted and prepared by:

Prof. Lucas Bonabon Jr.

making this feasibility study.

To Villarta Residence, Baguio Residence, MPlace Condominium Tower D,

information for the location of our study

conduct our survey within the vicinity of your barangay.

cooperation in our survey.

us in the subject of Feasibility Study.

To our panelists Prof. Bernadette M. Panibio, Prof. Rolando I. Fernandez headed

to improve our study.

courage not to give up and finish this Feasibility Study.

an idea of starting a business by innovating snacks to have a unique style of serving

Angelica L. Caliwag, Ricamaye D. Teodoro, Blanche V. Valdez and Jainnie Rica A.

price without sacrificing its good taste and quality.

Maginhawa Street, Brgy. Sikatuna Village, Quezon City. It is surrounded by several

Food is good – To eat is great.

going to sell. Joymie Grace S. Baguio, Rainne Angelica L. Caliwag, Ricamaye D.

A. Name of the Business

that are not usual on the market.

Figure 1: Business Logo

which means Snacks that taste so good.

Figure 2: Location’s Map

Figure 2: Location’s Map

Figure 3: Capital Contribution of the Owners

Joymie Grace S. Baguio, Rainne Angelia L. Caliwag, Ricamaye D. Teodoro, Blanche V.

Table 1: Project Cost

Table 2: Project Implementation and Time Table

A. MISSION OF THE BUSINESS

the services and the products of the business.

B. VISSION OF THE BUSINESS

also envisions expanding the business in the future.

C. OBJECTIVES OF THE BUSINESS

Short Term Objectives

meet the customer’s expectation and satisfaction.

• To maintain an applauding and well relationship between employees and

employer that will lead to great productivity.

Long Term Objectives

• To be successful and be able to expand the business in the future.

• To be patronized by loyal customers and give them the satisfaction they

Brgy. Sikatuna Village, Quezon City.

Manila. It is because of the trending “#FoodTripGoals” of the millennials. They explore

Food Park that will be our competitors:

Figure 4.1: Competitor’s Logo: Yeah! Burger

Burger have a concept of American snacks, they offer variety of burgers,

• MEXICAN MOLCAJETE CANTINA

Figure 4.3: Competitor’s Logo: DZ Diner

DZ Diner serves American Cuisines. Corn beef Cheesy Hash, Bacon

and it comes with rice.

Figure 4.4: Competitor’s Logo: Canadian Snack Shack

Experience the Canadian overloaded pizza along Maginhawa Street through

ingredients which cost P70.00.

Figure 4.5: Competitor’s Logo: Xurreria

respondents needed in conducting the survey.

Where: N= total population; e= margin of error (5%); n=number of respondents