Department of Education

Region V

Division of Camarines Sur

Nabua National High School

Senior High School

2020-2021

ACCOUNTANCY BUSINESS AND MANAGEMENT

Description: The brand name is “BESTEA TIME” is determined to become a daily necessity for local
coffee and milktea addicts here in our locality, a place to dream of as you try to escape the daily
stresses of life and just a comfortable place to meet your friends or to read a book, to connect
with other people, all in one.
Tagline: “Milktea is the best when you’re with the right person”
Place: Civic Center, Nabua National High School, Nabua, Camarines Sur
Prices:
 ₱ 20.00 per cup of Bestea Milktea
 ₱ 18.00 per piece of Bestea Burger
 ₱ 20.00 per piece of Bestea Corndog

The cost for Bestea Milktea is computed as follows:

Variable costs: ₱14.00

Plastic Cup ₱2.00

Allocated amount of Milk ₱0.75
Allocated amount of Tea ₱0.50
Allocated amount of Pearl ₱0.75
Allocated amount of Sugar Syrup ₱2.00
Allocated amount of Powder ₱6.00
Allocated amount of Straw ₱1.00

Fixed Cost

Allocated cost for tent ₱1.00

Bestea Milktea ₱15.00

Therefore, profit per piece of Bestea Milktea is ₱20.00-15.00=₱5.00

The cost for Bestea Burger is computed as follows:

Variable costs: ₱12.25

Burger Platic ₱0.25

Allocated amount of Buns ₱2.00
Allocated amount of Patty ₱5.00
Allocated amount of cabbage ₱1.00
Allocated amount of Mayo ₱2.00
Allocated amount of Catsup ₱1.00
Allocated amount of Cooking Oil ₱1.00

Fixed Cost

Allocated cost for tent ₱1.00

Bestea Burger ₱13.25

Therefore, profit per piece of Bestea Burger is ₱18.00-13.25=₱4.75

The cost for Bestea Corndog is computed as follows:

Variable costs: ₱14.00

Stick ₱0.25
Allocated amount of flour ₱2.00
Allocated amount of cheese ₱3.00
Allocated amount of hotdog ₱5.00
Allocated amount of Mayo ₱1.50
Allocated amount of Catsup ₱1.00
Allocated amount of Cooking Oil ₱1.00
Allocated amount of Baking Powder ₱0.25

Fixed Cost

Allocated cost for tent ₱1.00

Bestea Burger ₱15.00

Therefore, profit per piece of Bestea Corndog is ₱20.00-15.00=₱5.00

Promotion:

Sales promotion: Unique table setup with business name backdrop

Online Advertisement: Posting product images and description to social media sites.

Servicescape: Clean and sanitized cooing area.

 Service Personnel: Friendly, funny, approachable and courteous service staff (Besteas)

Packaging: Packaging of products is served through plastic cups, burger plastic and disposable plates.

People: Team Besteas, composed of Ivy Dotillos, Mikhaela Soltes, Kelly Soltes, Noreylyn Celebrado and
Mae Daza, will man the business.

Ivy Dotillos- will be the operation manager of the business

Kelly Soltes- will serve as cooks and marketing manager

Mikhaela Soltes- will be the cashier to manage inventories and payments or the financial manager

Noreylyn Celebrado - incharge of persuading customers or the sales person

Mae Daza- tasked to buy ingredients needed to create products or the marketing staffs

Process: We deliver our products through selling and advertising our product. Our products are
considered nondurable goods and are consumed in less than 3 years and have short lifespan.

F. SALES FORECAST

Sales projection for two days

Product Expected number of Net Profit Net Profit

items to be sold Per Unit
Bestea Milktea Milktea is already ₱5.00 ₱500.00
common and the group
expects a sale of 100
cups.
Bestea Burger Burger is also common ₱4.75 ₱475.00
to the target market;
the group assumes
only a sale of 100
pieces.
Bestea Corndog Corndog is new to ₱5.00 ₱1000.00
everyone for they are
used to the common
hotdog on stick,
Besteas looks forward
for a sale of 200 pieces.

Submitted by: Ivy Soltes Dotillos LAS:4

12- ABM A
 Department of Education
Region V

Division of Camarines Sur

Nabua National High School

Senior High School

2020-2021

ACCOUNTANCY BUSINESS AND MANAGEMENT

Description: The brand name is “BABYTEA” is determined to become a daily necessity for local
shawarma and milktea addicts here in our locality, a place to dream of as you try to escape the
daily stresses of life and just a comfortable place to meet your friends or to read a book, to
connect with other people, all in one.
Tagline: “Dine with the right person it makes your tummy, happy“

Place: Civic Center, Nabua National High School, Nabua, Camarines Sur
Prices:
 ₱ 20.00 per piece of Baby Shawarma
 ₱ 18.00 per cup of Baby Milktea
 ₱ 20.00 per piece of Baby Corndog

The cost for Baby Shawarma is computed as follows:

Variable costs: ₱11.50

Bond paper ₱0.50

Allocated amount of flour ₱1.00
Allocated amount of lettuce ₱1.50
Allocated amount of ground pork ₱3.75
Allocated amount of tomato ₱1.00
Allocated amount of white onion ₱0.50
Allocated amount of cheese sauce ₱1.00
Allocated amount of cucumber ₱0.25
Allocated amount of mayo ₱1.00
Allocated amount of cooking oil ₱1.00

Fixed Cost

Allocated cost for tent ₱1.00

Bestea Milktea ₱12.50
Therefore, profit per piece of Baby Shawarma is ₱18.00-12.50=₱5.50

The cost for Baby Milktea is computed as follows:

Variable costs: ₱14.00

Plastic Cup ₱2.00

Allocated amount of Milk ₱0.75
Allocated amount of Tea ₱0.50
Allocated amount of Pearl ₱0.75
Allocated amount of Sugar Syrup ₱2.00
Allocated amount of Powder ₱6.00
Allocated amount of Straw ₱1.00

Fixed Cost

Allocated cost for tent ₱1.00

Bestea Burger ₱15.00

Therefore, profit per piece of Bestea Burger is ₱20.00-15.00=₱5.00

The cost for Baby Corndog is computed as follows:

Variable costs: ₱14.00

Stick ₱0.25
Allocated amount of flour ₱2.00
Allocated amount of cheese ₱3.00
Allocated amount of hotdog ₱5.00
Allocated amount of Mayo ₱1.50
Allocated amount of Catsup ₱1.00
Allocated amount of Cooking Oil ₱1.00
Allocated amount of Baking Powder ₱0.25

Fixed Cost

Allocated cost for tent ₱1.00

Bestea Burger ₱15.00

Therefore, profit per piece of Bestea Corndog is ₱20.00-15.00=₱5.00

Promotion:

Sales promotion: Unique table setup with business name backdrop

 Online Advertisement: Posting product images and description to social media sites.

Servicescape: Clean and sanitized cooing area.

Service Personnel: Friendly, funny, approachable and courteous service staff (Besteas)

Packaging: Packaging of products is served through plastic cups, burger plastic and disposable plates.

People: Team Besteas, composed of Noreylyn Celebrado, , Kate Ramos, Sweet Pico, Rachel Ramos and
Ivy Dotillos, will man the business.

Noreylyn Celebrado - will be the operation manager of the business

Kate Ramos - will serve as cooks and marketing manager

Sweet Pico - will be the cashier to manage inventories and payments or the financial manager

Ivy Dotillos -incharge of persuading customers or the sales person

Rachel Ramos -tasked to buy ingredients needed to create products or the marketing staffs

Process: We deliver our products through selling and advertising our product. Our products are
considered nondurable goods and are consumed in less than 3 years and have short lifespan.

F. SALES FORECAST

Sales projection for two days

Product Expected number of Net Profit Net Profit

items to be sold Per Unit
Baby Shawarma is new to everyone for ₱5.00 ₱1000.00
they are used to the
common hotdog on
stick, Babies looks
forward for a sale of
200 pieces
Baby milktea Burger is also common ₱5.00 ₱500.00
to the target market;
the group assumes
only a sale of 100 cups.
Baby Corndog Corndog is new to ₱5.00 ₱1000.00
everyone for they are
used to the common
hotdog on stick,
Besteas looks forward
for a sale of 200 pieces.

Submitted by:Noreylyn Celebrado LAS:4

12- ABM B