A Research Study Presented To The Faculty of The College of Management and Business Technology

NUEVA ECIJA UNIVERSITY OF SCIENCE AND TECHNOLOGY
A Feasibility Study of Establishing a Vegetable Flavored Pie

Manufacturing Business at Cabanatuan City
A Research Study
Presented to the Faculty of the
College of Management and Business Technology
Nueva Ecija University of Science and Technology
Cabanatuan City
In Partial fulfillment of the
Requirements for the subject
Project Feasibility Study
By:
Ronel J. Tamayo
Kristal Jade F. Tana
Micalyn P. Tana
Joan Wendy F. Tariga
Regine L. Tejoso
BSBA 4-F
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ACKNOWLEGEMENT
The researcher would indebted to so people who have suggested
and shared their ideas to the conceptualization of this
research. This Feasibility Study has been made possible by
the guidance, supervision, cooperation and participation of
the following: To our Almighty God who always look up and
secure the safety of the proponents in doing this project To
our parents for the financial assistance and who always guide
and give words of wisdom to inspire us in doing our best in
preparing the Feasibility Study. To our beloved intelligent
Professor, Mrs. Germina Santos, who has greatly shared her
knowledge with us with patience and diligence in helping us
meet the necessary works for the completion of our
Feasibility Study. Sincerest gratitude is extended also to
our respondents, the Pie’s manufacturer for the time they
spent in the interview. Together, we sincerely acknowledge
and give thanks the person/s mentioned above who have brought
the success of doing this Feasibility Study. We are very
grateful for this wonderful accomplishment.
The Researchers
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DEDICATION
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I. SUMMARY OF THE PROJECT
1.1 Name of the Firm
The proposed business shall be named Veggie Pie House.
1.2 Location
Barangay F. Carlos General Tinio Street, Cabanatuan City..
Business Objectives
 Maintain a healthy average gross margin.
 Develop a business model that is favorable to expansion.

 Establish three store locations by the end of the seven
year.
Mission
Customer satisfaction and education are our paramount

missions. We will endeavor to meet the highest standards of
excellence through superb customer service and
consistent product delivery in a friendly and comforting
environment.
We seek fair and responsible profit, enough to keep the business

financially healthy and ensure continued growth and
development. Responsible profit will fairly compensate owners
and investors for their risk and reward employees for their hard
work, loyalty and commitment.
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Worker welfare, participation, and training are equally

important to our success. Every worker will be treated fairly,
with dignity and the utmost respect. It is our responsibility
to provide workers with a friendly, comfortable and challenging
work environment with opportunities for growth and development.
Keys to Success
 Locations: visibility, high traffic patterns, convenient

access.
 Store design: visually attractive, relaxed atmosphere, fast

and efficient operations.
 Unique products: differentiation, competitive pricing, no
direct competition.
 Quality controls: genetically modified free policy,
consistency, clean presentation.
 Service: cheerful, professional, articulate and
informative.
 Marketing: positive image, educational, word-of-mouth
advertising.
1.3 Brief Description of the Project
Nueva Ecija is more than just the rice granary of the

Philippines. Batotay, carabao’s milk, kesong puti. Those
are just some of Nueva Ecija’s well-known delicacies. But
also Nueva Ecija can be a perfect place for foodies because
of the distinctly local food that’s unique only in this
province, including tilapia ice cream , tortang
Cabantuenyo, and Carmel Flakes, among so many other good
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food. Among these products are espasol de leche, macapuno,

bibingkang gatas, macaroons, leche flan, bibingkang kanin,
pulvoron, buko pie, lechetin, yema (duche de leche),
piayema, dairy tarts, dairy empanada and mini cupcakes.
Along the way, the bus stops by some restaurants to eat and
for that needed voiding of the bladder or the bowels. And
in every restaurant along the way, buko pie is ever present
for sale on every shelves. Travelers buy this delicious
sweet treat as pasalubong (present) to their love ones.
Pie products such as buko pie in Nueva ecija is one of the
growing business because Nueva Ecija has a big market and
serve as national highway for the tourists going to north
and it is big opportunity to entrepreneurs and businessmen
to establish businesses. Nueva Ecija has a big number of
population that is advantage for the businessman because of
big number of customers.
The proposed pie house business will be located at Barangay
F. Carlos Gen. Tinio Street Cabantuan City that will be
housed in a 50sq.m.concrete structure situated on the above
address. Rental is 7,000 monthly, one month deposit one
month advance. The site of the establishment is accessible
to all types of vehicles.
The establishment is near at Simplicitea and some known
business establishment like Dunkin Donut, and 7/11. They
are also considered as competitors of the proposed
business.
We make this product proposal for the purpose that we want
to serve our valued customers in a new product dishes that
we give them a healthy food that will enjoy not only for
adults but also for the young ones, we add especial
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ingredients for our product such as squash, potato, and

carrot that is unusual ingredient for the pies.
This study has also identified possible customers whose
term/s of payment include the consignment type in order to
be at part to compete with other pie manufacturing business
to attain the desired sales of the proposed business.
1.4 Project Summary
1.4.1 Market Feasibility
At present there are more than 3 pie manufacturing stores

within Cabanatuan scattered in 26 barangays
1.4.2 Technical Feasibility
Two helpers who have enough knowledge and skills in making

pies will be hired.
All the raw materials needed are readily available in the
Sangitan Public Market.
Machines and equipment to be used will be bought in malls in
Cabanatuan.
A display room will be installed adjacent to the production
area. The store will be open at 8:00 AM until 8:00 PM.
Three(3) vegetable flavors of pie will be made available;
pumpkin pie, carrot pie and potato pie.
1.4.3 Management Feasibility

Single or Sole proprietorship will be the type of business
organization to be adopted by Veggie Pie House. The owner will
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also act as the baker and cashier. Two experienced and skilled
pie maker or baker will also be hired.
Two(2) weeks is the maximum expectation to be consumed for the
improvement of the building, purchase of machines and equipment,
raw materials and of securing the necessary permits.
1.4.4 Financial Feasibility
The total project cost is estimated at P242,236.50 which will be

provided by the owner. The amount includes the pre-operating
expenses and the working capital requirements of the said
proposed business.
Based on the 5- year financial projections made this study,
return on investment(ROI) averages to _____%, while payback
period is _________year/s, otherwise refer to the financial
projections( pro-forma cash flow, balance sheet and income
statement)attached in this report.
1.4.5 Socio-economic Impact
The proposed business will help our localities and farmers

of the country and to give healthy lifestyle to the people. To
give a great contribution to the government in the form of
taxes. The tax payment from the business would help the
localities as well as the economy in its future project
especially for people that will benefit. More importantly, it
will generate employment, and create income for those who will
be employed.
II. BACKGROUND OF THE STUDY
II.1 Brief Background of the Study
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Cabanatuan City serve as central marketing place in Nueva

Ecija. There are lots of businesses existing because of the
high possibility to grow the business on it, there are many
businessmen establish their business in Cabanatuan City
because of the high potential customers and big market.
There is growing demand for breads, pies and other snack
that Cabanatuenos really loved.
We decided to establish Veggie Pie House as Cabanatuan City
is a Place of wide trading and place of exchange of goods
and services that many people from different Municipality
Go to Cabanatuan and as given they need to eat snack and we
offer new product that is unusual in the market. We offer
healthy and convenient way of eating by introducing
varieties of Veggie Pie to the public consumers would also
benefit not just the consumers with the its health
nutrition content.
2.2 Operational Definition of Terms
All-purpose flour is made from a blend of high-gluten hard

wheat and low-gluten soft wheat
Pie is a baked dish which is usually made of a pastry dough

casing that covers or completely contains a filling of various
sweet or savoury ingredients. Pies are defined by their crusts.
Mashed potato is a dish prepared by mashing boiled potatoes.
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Pastry is a dough of flour, water and shortening that may be

savoury or sweetened. Sweetened pastries are often described as
bakers' confectionery. The word "Pastries" suggests many kinds
of baked products made from ingredients such as flour, sugar,
milk, butter, shortening, baking powder, and eggs. Small tarts
and other sweet baked products are called pastries. The French
word pâtisserie is also used in English (with or without the
accent) for the same foods
Purée (or mash) is cooked food, usually vegetables or legumes,

that has been ground, pressed, blended or sieved to the
consistency of a soft creamy paste or thick liquid. Purées of
specific foods are often known by specific names, e.g., mashed
potatoes or apple sauce
III. MARKET STUDY
3.1 Market Description
The marketing aspects will

cover the following: General Business Condition, Tabulation
of Results, Target Market, Demand, Product, Promotion,
Marketing strategy, Pricing Strategy, Promotion and
Packaging. For the business to prosper, it should be given
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time and effort. The proponent of this business must have

the desired creativity so as to be able to provide quality
service to its customers. The fulfillment of the needs and
wants of its customers or target market must be the key
objective of the recommended business. In every project,
feasibility marketing aspect is well-thought-out the most
important since it requires inconspicuous analysis of the
business total demand and supply.
Description and outlook of the industry Squash as one of
the leading crops in the country that is a seasonal
vegetable and easy to grow and has an abundant supply in the
market her in the city. Farmers in this kind of crop are
less motivated and are living in the deepest ground of
poverty for their crops are purchased for a penny priced
dealings, for wholesaler primarily prefer to buy other
vegetables commonly sold in the market. As experienced in
the recent years, demand for pie industry is continually
increasing due factors which include convenience
affordability and changing lifestyle. The trend of health
and wellness shift the demand to go upward because a lot of
people choose to go to healthy lifestyle. In our survey
conducted among the five factors that affect the purchasing
choice of our respondents nutritional value ranks the
highest factor they consider in purchasing bake foods. Our
groups would want to introduce “Veggie pie” in the market
because our group envisioned putting up stores highlighting
squash or pumpkin in every product for we can create bread,
cakes and other delicacies especially various types of pie
with the vegetables making its industry much broader and in
turn will array as one of the most excellent food products.
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Size of the industry According to the 2010 Census of

Population in Cabanatuan, the F. Carlos General Tinio Street
has an estimated population of 602, This was based on the
census conducted last 2010 this data gives us the
opportunity to have a look on how large is the market in an
scale of the city. Flour-based foods have played an
increasingly dominant role in the Philippine diet in recent
years.
3.1 Market Description

Target Market Veggie Pie wants to distress the purchasing
influence of most of the Filipinos as it is offering an
affordable price and addressing health and wellness trends
in our product offerings. At all ages is the target market
of Veggie Pie, professional or not, male or female and
people of different walk of life. One of our target markets
is the parents because they can influence the children to
consume and choose Veggie Pie as a tasty snack treat and
most especially the people within a healthy lifestyle. This
confirms a big scope of market veggie bread will cater.
The target Customers of the proposed business are the
resident from Barangay F. Carlos General Tinio Street,
Students from NEUST as our location is near at NEUST General
Tinio Campus, and it also near at PJG Hospital that visitors
may buy the veggie pie as gift to the patient.
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3.2 Demand
Name of Firms, Number of Customers served Per Day, And the
Demand Figures
Number of Demand Figures
Name of Firm Customers No. of
Served per day Customers

1. Buko Express 65 45
(Pies and Sweets)

2. GMAA Buko Pie 50 35
3. Others 160 135
TOTAL 275 215
Based on Table 1 above, Buko express has the highest number

of customers per day but is not the direct competitor of
Veggie Pie House with 65 numbers of customers per day Veggie
Pie House will produce 45 pcs of pies per day.
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3.3 Supply
Name of Firms, Place of Business and Number of Customers
Served Per Day
Demand Figures
Number of
Name of Firm Address Customers
Served per day

1. Buko Express Sm Mega Center, 65
(Pies and Sweets) Cabanatuan City

2. GMAA Buko Pie 31 SAINT JOSEPH AVE. 50
KAPITAN PEPE, SUBD.
CAB. CITY
3. Others Various sellers 160
TOTAL 275
Source: Based on the research conducted last august 2016.

Note: Others consist of five(5) different vendors of pie
scattered in Cabanatuan market.
The present supply of pies come from the different producers
cited above where the combined number of customers are 275.
Despite the strategic location of these pie stores where many
of them are concentrated within the immediate vicinity of
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Cabanatuan, it is further assumed that the current supply can

accommodate the demand.
3.4 Demand – Supply Analysis

Name of Firms, Demand and Supply Figure
Supply
Demand
Fig.
Fig. Unserved
Present
Name of Firms Projected
No.of Customers
Demand
Customers
Served
1. Buko Express 65 45 20
(Pies and Sweets)
2. 50 35 15
GMAA Buko Pie
3. Others 160 135 25
TOTAL 275 215 60
Demand is projected at 275 as against the existing

customers which is estimated at 490. There exists a demand-
supply gap of 215. Of the unserved customers above, the proposed
business will only target 75% from these equivalent to 100%
potential consumers.
3.5 Market Share
Percent of Market Share of the Different Bakeries,
Projected Share of Veggie Pie House Included
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Projected
Supply
Name of Firms Fig. No. %
of
Customers
1. Buko Express 45 21%

(Pies and Sweets)
2. 35 16%
GMAA Buko Pie
3. others 135 63%
TOTAL 215 100%
3.6 Marketing Strategies
3.6.1 Pricing
Competitors’ Price and Pricing of Veggie Pie House Included
Name of Firms Product

Pie
1. Buko Express 240
(Pies and Sweets)
2. GMAA Buko Pie 120
3. Others 110
4. Veggie Pie House 100
Source: Surveys conducted on the different bakeries, July 2010
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For purposes of comparison, price/s if different bakery shop

were tallied, the proposed price of (Veggie Pie House)included,
otherwise the pricing method used by the proposed business was
based on Exhibits 1 and 2 below. This is more efficient way to
compute for such in order to determine the actual cost in
producing a certain product.
Exhibit 1 Illustrative Example of a Standard Recipe for Pie
Ingredients Qty. Unit of Unit Cost Total
Measure Cost
All- Purpose
1 Sack @ 25kg 800 800
flour
Condensed milk 40 Can 40 1600
Squash 20 Kg 20 400
cinnamon 7 Pack 30 210
Eggs 70 Pieces 5 350
Cornstarch 10 Box 25 250
Butter 20 Cup 20 200
Sugar 8 Kg 30 240
TOTAL P4,050
Pie yield @ 400gr.each(pcs) 15
Selling price @ 30% * FC = P92.06, say P95
Cost per portion 70.82
Food Cost
Exhibit above provides for the food costing (FC) of pie per
batch @25kg. This method is being used by many in the pie
manufacturing industry, while others may employ a different
method.
Measure Cost
All- Purpose
1 Sack @ 25kg 800 800
flour
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Carrot 20 Kg 20 400
Sugar 8 Kg 30 240
TOTAL P4,050
Food Cost
method.
Measure Cost
All- Purpose
1 Sack @ 25kg 800 800
flour
Potato 20 Kg 20 400
Sugar 8 Kg 30 240
TOTAL P4,050
Food Cost
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method.
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3.6.2 Promotions and Advertising
Marketing and sales activities nutritiously Pie. Who would have
thought that we can have it in hand? Veggie pie is placed in a
box. The box serves as its packaging. By words, it’s simple and
plain but beholds the taste and nourishment it gives to the
consumers. The following activities should be followed.
1st week = Distribution of flyers and leaflets.

Advertisement via Facebook and other social media.
 Opening promo, but worth of ₱ 500 of Veggie pie
products and get 1 pie of your choice free to the
first 20 customers only.
 4th week = Buy 10 boxes get 2 box promo.  Buy 5 boxes
get 1 pie free of choice (whole week from 2:30 4:00pm
only)
 3rd month = Juice day promo.  Buy 1 box get juice
free. Limited supply of juice last only. Available
during MWF only.
 4th month = Buy 5 boxes get a 5% off promo.  Buy 10
boxes a get a chance to have a 10% off promo.
Available until 3rd week of the 4th month only.
Limited until supply last.
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 5th month = Freebie promo.  Buy 2 boxes of Veggie
pie and get a freebie promo. Freebies available until
supply last.
The above mentioned marketing and sales activities should be
followed during the implementation time. Any adjustment, if
necessary can be interested. Detailed Product Veggie pie is
dough based product that is rich of minerals and nutrients that
will give the consumer a healthy way of eating the conventional
pie that we often buy. We Filipinos are known as a fan of eating
pie especially in the afternoon for snack. Our version of pie
has a twist and with the grace of squash, carrots, potato and
other vegetable to make it healthier and decent for our body.
Veggie pie has a variety of flavors that consumers can choose
from, we have pumpkin pie, carrot pie, potato pie. Competition
Businesses exist in a competitive environment. Bakeries,
pastries are in fierce competition with each other to provide
the best possible value for money high quality and appetizing
pies, and to offer the most suitable range of products for their
customers. Competition typical pies are commonly offered by
bakeshops. They are really noteworthy about their profit and
customer satisfaction, but not into making the community health
wise. The fact that the value of its pie is affordable yet it
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consist only a few of nutrients that our body need is somewhat
deceiving ourselves.
On the other hand, veggies are obliging in our body in handling
out nutrients that keep us going. Some consumers today are aware
of their health but some are not specially kids nowadays that
most of them are not into eating vegetables. And as concerned
individuals, we offer pies that are benevolent in use and
consist of dietary from the vegetables that store our daily
nutritional needs the Veggie pie. Within a market businesses are
faced by direct competitors. These are firms that produce the
same or very similar goods. With regards to our consideration
about our competition, we consider small bakeries because it
will threat in our business. However, most products are
differentiated in some way. The Product Veggie pie is from the
word veggie means vegetables which process into pie. We all need
protein and the full complement of vitamins and minerals to keep
us healthy. Meat eaters find this easier but may also open
themselves up to health issues related to eating too much animal
protein. It can be really difficult for vegetarians and vegans
to get enough protein and enough vitamins and minerals
especially the full complement of the B vitamins and the
minerals that are suspended in animal fats. A good part of the
answer really is in pie. These products bring you nature at its
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best – delicious and nourishing pies made with a variety of 100%
fresh vegetables. New Veggie pie adds a fresh garden taste and
the nutrition of one full serving of vegetables in every slice.
Packaging plays in Veggie Pies are an important role as a medium
in the marketing mix, in promotional campaigns, as a pricing
criterion, in defining the character of new products, as a
setter of trends and as an instrument to create brand identity
and shelf impact in all product groups. The Veggie Box A take
home box that is where you put the veggie pie product. .A eco-
friendly packaging and promotes a greener nation.
Figure 6.1 The Veggie Bag Take home bags after purchase of the
Veggie Pie products will be placed in a box. Promoting a greener
lifestyle and preventing environmental hazards that can destroy
the environment.
Marketing Strategy The first strategy is market penetrate.
Veggie pie is committed to improving the customer experience in
ways they believe few in the industry have done. This business
plan to execute a broader marketing strategy, not simply to
build name recognition and awareness but also to build deeper
relationships with the target customers whom they believe will
help promote the brand. To reach the target customer group, we
use a mix of the following marketing methods: tarpaulins, social
networking, and in-store sampling. Expect to continue to
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increase media impressions as they strive to build deeper
relationships with their customers. We believe marketing
represents an opportunity to create additional competitive
advantage and brand awareness. The next strategy is market
development. The expansion into Filipino has made them subject
to Filipino economic conditions, particularly currency exchange
rate fluctuations and political factors, either of which could
have an adverse effect on the financial condition and results of
operations. If veggie bread, expands into other foreign markets,
will be subject to other foreign economic conditions and
political factors including taxation.
Price The pricing of each pie design is based from the survey
questionnaire gathered by the researchers. The researchers
floated survey questionnaires with an option of prices. Then the
costing of products immediately adjusted based from its sole so
that it would compensate the pricing from the survey
questionnaire. Each pie cost from 120.00 to 150.00 pesos based
on the research result that we conduct, but it will adjust based
on the economic growth of the country or the price of the minor
and major ingredients of the veggie pie and for the
transportation and etc. that will affect the price of our
product. The prices of the Veggie Pie products will be dependent
on how the market price of the main ingredients is. Any change
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of the price of the veggie bread products will be taken into
consideration to the factor that measures the consumers'
capability to purchase the product
IV. TECHNICAL STUDY

This study discusses about the process of production and the
activities of the business. It states also the machineries and
equipment used in production and other aspect regarding bringing
the raw material into finished products ready for trade. Plant
layout, size and structures are all presented for the purpose of
identifying the business operation. Also product specifications
the product processes using the flow chart. The list of
machinery, tools and equipment are enumerated with their
corresponding cost, raw materials and plant fund sources are
also cited.
4.1 Product/s
Table 1
Proposed Product of Veggie Pie House
Product Description, Main Ingredients and Portioning (Weight in Grams)
Product Description Ingredients Weight
Pumpkin Pie  Squash 400 gr.
 brown sugar
 1 cornstarch
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 1 egg, beaten
 1 cup evaporated milk
1 teaspoon cinnamon
 Ginger
 Butter
Carrot Pie  Carrots 400 gr.
 Sugar
 eggs
 cinnamon
 teaspoon vanilla extract
 milk
 Butter
Potato Pie  Potato 400 gr.

 Sugar
 Eggs
 Cinnamon
 Vanilla extract
 Milk
 Butter
General Business Condition All ingredients thereof shall be
stored, handled, transported and kept so as to protect them from
spoilage, contamination, disease and unwholesomeness. Boxes and
other permanent receptacle or containers for the storing,
receiving or handling of bakery products shall be so placed and
constructed as to be beyond the reach of contamination from
streets, alleys and sidewalks and from animals and shall be kept
clean and sanitary by the manufacturing place. There shall not
be used in ingredients thereof any ingredient or material,
including water, which is spoiled or contaminated or which may
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render the product unwholesome, unfit for food or injurious to
health. Every room used for the manufacture of flour or meal
food products shall have the furniture and utensils therein so
arranged that they and the floor may at all times be kept clean
and in good sanitary condition. Every bakery shall be
constructed, drained, lighted, ventilated and maintained in a
clean and sanitary condition, and screened against flies, shall
have plumbing and drainage facilities, together with suitable
wash basins, wash sinks and toilets or water closets, which
shall be kept in a clean and sanitary condition. The said
toilets or water closets shall be in rooms having no direct
connection to any room in which bakery products or ingredients
are prepared, stored, handled or displayed. In connection with
every food manufacturing place, suitable room shall be provided
for the changing and hanging of the wearing apparel of the
workers or employees, which shall be separate and apart from the
work, storage and sales rooms, and shall be kept in a clean and
sanitary condition. No person shall sit or lounge or be
permitted to sit, lie or lounge upon any of the tables, shelves,
boxes or other equipment or accessories used in connection with
the production, preparation, packing, storing, display or sale
of bakery products in a manufacturing place. No live animal or
birds shall be kept in any building or part thereof used as a
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bakery for such production, preparation, packing, storing
display or sale of products. Before beginning the work or
preparing, mixing or handling of any ingredients used in the
production of bakery products, every person engaged in such work
shall wash the hands and arms, and after using toilets or water
closets, every person therein engaged shall wash the hands and
arms thoroughly and then rinse in clean water, and for this
purpose the owner or operator of the bakery shall provide
sufficient facilities and post notes to this effect. No owner or
operator of a bakery shall require or permit any person affected
with any contagious, infectious or other disease or physical
ailment which may render such employment detrimental to the
public health, nor any person who refuses to submit to an
examination, to work therein. Employees shall be prohibited from
smoking while preparing and baking Vegetable Flavored Pie
products
4.2 Process
Preparation and baking of pies will be done as early as 4
A.M. This will ensure the freshness of products.
Product: Pumpkin Pie
Ingredients:
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For the crust:
2 cups sifted all-purpose flour
1/2 cup margarine
1/3 cup water
For the Fillings
Squash
1 cup lightly packed brown sugar
1 tablespoon cornstarch
1 egg, beaten
1 cup evaporated milk (Alaska, Alpine & Angel brand or other

brand is good too)
1 teaspoon ground cinnamon
A pinch of ground cloves
A pinch of ground ginger
1 (9 inch) unbaked pie shell
Procedures:
1. Prepare the crust. Put flour in a bowl and add the margarine.
Pour water into the bowl. Form dough into a ball and divide into
two. One should be bigger than the other.
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2. Place the bigger ball between two floured sheets of wax
paper. Roll out. Invert into an 8-inch pie plate. Fit well,
making sure the crust also covers the sides of the pie
plate. Bake in a 350oF oven for 20 minutes.
3. Prepare the filling. Place all ingredients in a saucepan and
cook over low heat until creamy. Let it cool a bit.
4. Pour filling over the crust and spread evenly.
5. Roll out remaining dough and invert over the pie. Trim the
sides and press down on the edges to seal. You can also cut the
rolled out dough in strips and form the top crust into a
lattice design.
1.Wash the Squash and peel off the skin. Make sure to not leave
any of the skin and the seeds and the stringy fibers before
cutting into cubes. If skin not properly remove it might give a
bitter taste. And it will ruin the taste of your pie.
2. Put water to a big pot and put a pinch of salt and bring to a
boil.
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3. Add the kalabasa to the boiling water and cook for about 40
minutes or until its tender when pierced with a fork.
4. Puree the kalabasa in a blender, or food processor or in a
food mill or with a hand held blender or potato masher or by
hand. Giving you too many options there. LOL
5. Let it cool. Save the extra for kalabasa bread, cookies or a
Directions:
1. Preheat oven to 350° F (175° C).
2. In a mixer: combine the squash, brown sugar, cornstarch, egg,
milk, cinnamon, allspice, cloves, ginger and nutmeg. Mix until
combined and smooth (might have to use strainer to make sure
it’s not lumpy).
3.Pour into the unbaked pie shell.
4.Bake in a preheated oven for an hour or more, or until when
you insert in the middle of the pie with toothpick it comes out
clean.
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Product: Carrot Pie
Ingredients
3 h 25 mservings232 cals
1(9 inch) unbaked pie shell
¾ cup sugar
2 cups chopped carrots
2 eggs
1 teaspoon ground cinnamon
1 teaspoon vanilla extract
¾ cup milk
1. Preheat the oven to 400 degrees F (200 degrees C). Press the pie
crust into the bottom and up the sides of a 9-inch pie plate.
2. Bake the pie shell for 3 to 5 minutes, just to firm it up, then
remove from the oven, and set aside. Place carrots in a saucepan
with enough water to cover. Bring to a boil, and cook until tender,
about 10 minutes. Drain water, and mash carrots until smooth using
a food processor, or potato ricer.
3. In a medium bowl, mix together the carrot puree, sugar and eggs.
Mix in the cinnamon and vanilla. Gradually stir in the milk. Pour
the mixture into the partially baked pie shell.
4. Bake for 10 minutes in the preheated oven, then reduce heat to 350
degrees F (175 degrees C). Bake for an additional 40 to 45 minutes
at the lower temperature, or until firm. Cool completely before
serving.
32
Product: Potato Pie
½cup Butter, softened
1cup White Sugar
½ cup Milk
2Eggs
½ tsp Ground Nutmeg
½ tsp Ground Cinnamon
1 tsp Vanilla Extract
1 (9 inch) Unbaked Pie Crust
Directions
1. Boil potato whole in skin for 40 to 50 minutes, or until
done. Run cold water over the sweet potato, and remove the skin.
2. Break apart potato in a bowl. Add butter, and mix well with
mixer. Stir in sugar, milk, eggs, nutmeg, cinnamon and vanilla.
Beat on medium speed until mixture is smooth. Pour filling into
an unbaked pie crust.
33
3. Bake at 350 degrees F (175 degrees C) for 55 to 60 minutes,
or until knife inserted in center comes out clean. Pie will puff
up like a souffle, and then will sink down as it cools.
Actual Process/Finished Product
34
Squash Pie Carrot Pie
Potato Pie
4.3 Machines and Equipment
Table 2
Machines and Equipment
Description Qty. Unit Unit Cost Total Cost
35
Oven 3 Pcs 22,000 66,000

Total 66,000.00
The gas oven will be depreciated yearly based on the estimated
useful life of 1o years each.
BAKING UTENSILS

Rolling pin 5 Pcs 75.00 375.00
Baking Pans 15 Pcs 230.00 3450.00
Pie plates 20 Pcs 150.00 3000.00
Large mixing bowl 3 Pcs 460.00 1380.00
Measuring Cups 3 Pcs 150.00 450.00
Sharp Knife 3 Pcs 200.00 600.00
Dough Scraper 5 Pcs 120.00 600.00
Large Spoon 5 Pcs 110.00 550.00
Wire racks 5 Pcs 160.00 800.00
Total 11,250.00
The amount or cost per unit of the machine and equipment

above were based on the current market price quoted by
certain supplier in Binondo, Manila. The price cited is good
for 60 days until such is paid in from the date of its
issuance.
The gas oven will be depreciated yearly based on the
estimated useful life of 10 years each.
4.4 Furniture and Fixtures
Table 3
Furniture and Fixtures

Description Qty. Unit Unit Cost Total
36
Cost
Production Table 2 pcs 1,500 3,000
Display Cabinet 1 Pcs. 7,500 15,000
Cabinets 4 Pcs. 1,300 5,200
Tables 2 Pcs. 1,000 2,000
Chairs 5 Pcs. 150 750
Total 25,950
Source: Based on Pro-forma invoices attached in this report.
The above items are necessary for the production of pies.
These are readily available in furniture stores, while the rest
are customized to suit the needs of the proposed business.
4.5 Raw Materials and Supplies
Table 4
Raw Materials(1-week par Stock)
Description Qty. Unit Unit cost Total Cost

Flour 21 Sacks ₱800.00 ₱16,800
Sugar 1 Sack ₱1000.00 ₱1,000
Corn starch 5 Sack ₱900.00 ₱4,500
Yeast 2 Packs ₱150.00 ₱300.00
Potato 40 kilogram ₱40.00 ₱1,600
Squash 40 kilogram ₱30.00 ₱1,200
Carrot 40 kilogram ₱40.00 ₱1,600
TOTAL ₱27,000
Initially, Veggie Pie House will stock 1- week supply of raw
materials like flour, Sugar, Yeast, Corn Starch, Carrot, Potato,
Squash, as these are perishable items. These materials are
sourced from the Sangitan Public Market.
37
4.5.3 Baking Utensils
Table 5
Baking Utensils
Baking Trays 40 pcs P 100 P 4,000

Baking paraphernalia
(assorted)
- pcs - 3,000
Total P 7,000
Source: Based on Pro-forma invoices attached in this report.
Baking utensils such as trays and other baking

paraphernalia are available from bakery supplies store. These
are replaceable or replenished until it reaches its useful life.
4.6 Utilities (electricity, water, telephone)
Table 6
Utilities
Item Description Monthly Annual

Electricity P 1,500 P 18,000
Water 1,200 14,400
Communications 1000 12,000
Total P 44,400
38
Electricity will be provided by CELCOR, while telephone

service is from PLDT. Water will be tapped from the Cabanatuan
City Water District.
All these needs for utilities are assumed installed in the

building to be rented. Re-application may be necessary to make
the account current.
4.7 Labor Requirements
Table 7
Proposed Position/Salary
Position No. Monthly Annual

Worker 1 1 P 7,000 P 84,000
Worker 2 1 7,000 84,000
Total 2 P 168,000
Position Job Requirements
Worker 1  Min. 2 years experience

Worker 2
 25 - 30 years old
 At least high school graduate
 Health clearance, NBI
Position Duties and Responsibilities
Worker 1  Helps the master baker in preparing the

ingredients, mixing, and baking.
39
Worker 2  Assist Worker 1 in preparing the

ingredients, mixing, and baking.
4.8 Plant Location
40
Veggie Pie House will be situated in Brgy. F. Carlos Street,

Cabanatuan City. The establishment is adjacent to Simplicitea
and some known business establishment like Dunkin Donut, and
7/11 in front of NEUST General Tinio Campus.
4.9 Building and Facilities
While the building is to be rented, the 4m. frontage need to
repair and renovate to make it look ideal pie house business.
Improvements will be done like repainting,installations of glass
panes and decorative tiles at the entrance will be done to
complement the aesthetic appearance of the pie house.
41
A counter will be built to serve as divider between the
receiving and that of production area.
Complementary structure in the building includes a toilet and
bath, built in cabinets, a kitchen top, one big lavatory.
4.10 Plant Size and Layout
5m.
4m.
42
4.11 Production Capacity
4.11.1 Machine/s and Equipment
Mid-size dorm style mini-fridge, It is

quite small and relativley in
expensive .It is 24” inches wide, 13
cubic feet 80” inches tall.
3- door oven of this model has

a 6 rack 9 tray capacity.
Veggie Pie House intends to
optimize its capacity of
producing 60 pcs during normal
operation, 80pcs during peak
months operation and 40 pcs
during lean months operation.
43
It is glass pitcher with

extremely high speed blades some
as high as 240 mph.
It is made of aluminum, 9 inches in

diameter and 1-1/4 inches deep.
It is made of aluminum with 20inches diameter and 18 inches

deep
44
4.11.2 Production
Table 8
(Sample) Projected Production
Year 1
January Normal Operation Month
1. 2 3 4 5 6 7 8 9 10
60 53 55 65 57 60 63 58 67 61
11 12 13 14 15 16 17 18 19 20
53 63 58 54 66 60 58 64 62 59
21 22 23 24 25 26 27 28 29 30
64 60 52 60 55 64 64 64 60 61
31
60
Total 1860
February Peak Operation Month

1 2 3 4 5 6 7 8 9 10
73 76 76 70 79 70 80 75 76 70
11 12 13 14 15 16 17 18 19
78 76 80 75 77 69 79 76 70 80
21 22 23 24 25 26 27 28 29
45
75 72 75 70 80 79 75 72 78
Total 2175
March Lean Operation Month

1. 2 3 4 5 6 7 8 9 10
39 49 45 47 42 48 40 48 45 47
11 12 13 14 15 16 17 18 19 20
38 50 47 40 50 39 50 43 40 52
21 22 23 24 25 26 27 28 29 30
48 40 45 48 47 41 45 43 50 43
31
48
Total 1395
April Normal Operation Month
1. 2 3 4 5 6 7 8 9 10
58 53 60 62 61 58 53 64 62 60
11 12 13 14 15 16 17 18 19 20
58 65 55 63 51 66 60 58 68 61
21 22 23 24 25 26 27 28 29 30
57 65 62 55 53 62 64 63 62 61
Total 1800
May Peak Operation Month
1. 2 3 4 5 6 7 8 9 10
70 75 78 77 70 70 80 73 80 75
46
11 12 13 14 15 16 17 18 19 20
77 73 77 75 70 80 68 78 74 70
21 22 23 24 25 26 27 28 29 30
80 80 65 80 78 74 70 80 78 70
31
80
Total 2325
June Lean Operation Month
1. 2 3 4 5 6 7 8 9 10
40 48 47 40 42 50 45 46 47 45
11 12 13 14 15 16 17 18 19 20
39 50 45 40 51 43 44 46 40 50
21 22 23 24 25 26 27 28 29 30
46 45 40 50 40 51 40 42 50 48
Total 1350
July Lean Operation Month
1. 2 3 4 5 6 7 8 9 10
40 48 47 40 40 48 45 50 40 52
11 12 13 14 15 16 17 18 19 20
40 47 45 46 47 43 40 50 47 43
21 22 23 24 25 26 27 28 29 30
46 46 40 46 46 48 40 50 43 40
31
52
Total 1395
47
August Lean Operation Month

1. 2 3 4 5 6 7 8 9 10
45 40 48 45 47 45 40 39 50 49
11 12 13 14 15 16 17 18 19 20
47 40 43 49 48 40 39 50 50 44
21 22 23 24 25 26 27 28 29 30
40 52 40 48 47 40 50 30 53 43
31
54
Total 1395
Septemb Normal Operation Month

er
1. 2 3 4 5 6 7 8 9 10
60 60 50 60 63 58 53 62 64 63
11 12 13 14 15 16 17 18 19 20
53 56 64 65 61 64 61 59 64 60
21 22 23 24 25 26 27 28 29 30
60 58 57 64 60 61 60 58 62 60
Total 1800
48
October Normal Operation Month
1. 2 3 4 5 6 7 8 9 10
51 60 58 68 61 57 60 53 60 64
11 12 13 14 15 16 17 18 19 20
61 55 60 64 62 62 60 59 62 60
21 22 23 24 25 26 27 28 29 30
61 58 53 50 68 63 70 60 58 61
31
61
Total 1860
November Peak Operation Month

1. 2 3 4 5 6 7 8 9 10
70 78 76 76 70 75 79 73 78 73
11 12 13 14 15 16 17 18 19 20
76 76 70 78 75 76 75 76 75 73
21 22 23 24 25 26 27 28 29 30
76 73 70 80 78 70 78 73 79 75
Total 2250
December Peak Operation Month
49
1. 2 3 4 5 6 7 8 9 10
73 75 77 70 78 76 76 73 70 80
11 12 13 14 15 16 17 18 19 20
75 76 76 70 76 79 70 78 76 76
21 22 23 24 25 26 27 28 29 30
70 80 69 80 78 76 77 70 76 76
31
78
Total 2325
(*) number of pieces of assorted products (at an average

price of P135.00 per piece) produced daily.
4.11.3 Sales Forecast
Table 9
(Sample) Sales Forecast
Year 1
Month No. of days Projected Sales Per Sales
Day
Jan 31 P6,000 P186,000
(Normal Operation)
Feb 29 P 8,000 232,000
(Peak Operation)
March 31 P 4,000 124,000
(Lean Operation)
April 30 P6,000 180,000
(Normal Operation)
May 31 P 8,000 248,000
(Peak Operation)
June 30 P 4,000 120,000
(Lean Operation)
July 31 P 4,000 124,000
(Lean Operation)
August 31 P 4,000 124,000
(Lean Operation)
September 30 P 6,000 180,000
(Normal Operation)
50
October 31 P 6,000 124,000

(Normal Operation)
November 30 P 8,000 240,000
(Peak Operation)
December 31 P8,000 248,000
(Peak Operation)
Total P 2,130,000
The sales accruing monthly is based on the projected 60

pcs. daily production at P135.00 each or a total of P8,100
multiplied by the number of days per month.
4.12 Waste Disposal
The proposed business will strictly abide by the rules and

regulations set by the government, waste segregation included.
It shall be Veggie Pie House policy to practice or enforce such
diligently.
Stale breads (usually day-old and still safe for human
consumption) will be recycled as fillings for other products.
Proper care and sanitation will be part of its rules and
regulations to avoid wastage and/or spoilage.
IV. MANAGEMENT STUDY
5.1 Form of Business Organization
This aspect tackles about the entire organizational arrangement
of the business. The management aspect suggests a clear and
precise identification of duties and responsibilities, flow of
51
authority and manpower level requirement. This contains the
organizational chart and the qualifications of the people
involved the formation of the business organization, structure.
It must be set up aimed at optimum effectiveness. To attain
this, management must be able to plan all activities, for the
company to become dynamic and competitive business over and done
with human resource, financial capability and new technologies.
Form of Ownership The type of business ownership will be a
single or sole proprietorship; in which the owner invests money,
skills, and other resources, and the profit is only belong to
the owner and loss is suffer only by the owner. Complementary
skills and additional contacts of each pattern can lead to the
achievement of greater financial results together than would be
possible apart. Mutual support and motivation are needed for the
business to last longer.
5.2 Capitalization
The initial capital requirement is P which will be provided

by the owner to be sourced from his savings...
5.3 Manpower Requirements
Table 10
Proposed Position/Salary
52
Position No. Monthly Annual

(Owner) Manager/
1 P 8,000 P 96,000
Cashier
Baker 2 7,000 168,000
Total P 264,000
The owner/ manager will also act as the cashier who shall
receive a monthly salary of P 8,000 or P 96,000 per annum. Each
of the bakers on contractual basis will be hired and will be
given a salary of P 84,000 annually each.
5.4 Organization Structure
Owner/
Manager/
Cashier
Worker 1 Worker 2
Organization Structure
Job Analysis Job Title: Manager
Job Description Responsibilities:
 Oversees daily production
 Work Schedules
53
 Assigning Worker Tasks
 Ensures product quality
 Keeps facility running and clean
 His/her job includes planning, organizing, directing
and controlling all the workers of the business as
well as its relationship to each other.
 Responsible in checking sales records.
 Responsible in purchasing raw materials.
Job Qualifications:
 A graduate of any management courses ,Male or female,
from 21-26 years old.  At least 2 years work
experience  Must have a good moral character  With
pleasing personality  Salary Scale: ₱ 4,000.00
monthly
Job Title: Bookkeeper/Cashier:
 Responsible for monthly income statements and balance
sheets
 Responsible in collection of receivables and payroll.
54
 He/she is responsible in managing the cash.
 Responsible for keeping records of sales.
 Responsible in cash deposit.
Job Qualifications:
 Female only
 Must be a graduate of any 4 years business related
course
 Male or female, from 21-26 years old
 At least 2 years work experience
 Must have a good moral character
 Must be honest and with pleasing personality
 Salary Scale: ₱ 2,000.00 monthly
Job Title: Head Baker:
 Design and cost making products recipes in liaison
with Customer Service Management
 Ensure quality control during and post production
including maintenance of hygiene standards and
accurate pack weights and QC audit of retail outlets
as required
55
 Supervise and train production staff to efficiently
and safely produce high volume, multiple baked
products with minimum of wastage 
 Calculate raw material needs and efficiently maintain
stock levels to meet production requirements
 Oversee distribution of production to retail outlets
in liaison with location management
Job Qualifications:
 Male
 No specific requirements for age  Bachelors /
College Degree
 Three years of working experience in the same field
 Must have complete and thorough knowledge of baking
processes for bread, pastries and other baked
products
 Managerial/supervisory experience in high volume
bakery production environment
 Recognized baking qualifications and training
required
 Must have good moral character 
 Must be responsible and hard working
 Salary Scale: ₱ 3,500.00 monthly
56
Business Policies:
- Employees are mandatory to turn off all the machines and
equipment’s after using.
-Follow safety provision to avoid accidents.
-Observe cleanliness in the working area.
-Workers are required to wear their prescribed uniform.
-Absent without leave (AWOL) is subject to appropriate
sanctions unless provided with a valid reason.
Management Policy
-Client shall be the first priority.
-Maintain uniqueness and great quality products.
-Make sure the availability of the product.
-Guarantee the constancy of the rate of each product.
-Call on duty
- Mandatory to work overtime if needed.
5.5 Legal Requirements
57
Table 11
Permits and Licenses
Permits/ Licenses from: Amount
DTI Permit P 515.00

BIR 1,000.00
Mayor’s Permit 2,000.00
Total P 3,515.00
DTI fee of P515 (broken down as follows: P500 registration

for municipal or city scope of operation and P15 documentary
stamp) is renewable every 5 years. BIR fee of P1,000 is paid for
Tax Identification Number (TIN) registration.
V. FINANCIAL STUDY
V.1 Total Project Cost
Fixed Asset Investments

Leasehold Improvements P 25,000.00
Machines & Equipment 48,000.00
Furniture & Fixtures 30,000.00
Pre and Operating Expenses

Baking Supplies 3,720.00
Permits and Licenses 3,515.00
Purchases-Raw Materials 35,850.00
Advance Rental (P 5,000 x 2) 10,000.00
Rental Deposit (P 5,000 x 2) 10,000.00
Total P 166,085.00
Add: Revolving Capital 5,000.00
TOTAL PROJECT COST P 171,085.00
58
V.2 Sources of Fund
The capital requirement needed in the proposed business

will be sourced from the savings of the proponent.
6.3 Assumptions Underlying Projections
1. Sales will increase by ___ yearly.
2. Depreciation is computed using the straight line method.
3. Operating expenses will increase by ___ per annum.
4. Income tax will ...
5. Salaries and wages ..., etc.
6.4 Projected Cash Flow Statement

6.5 Projected Income Statement
6.6 Projected Balance Sheet
VI. FINANCIAL ANALYSIS
VI.1 Return on Investment
59
Net Income
ROI = X 100
Investment
Year 1
ROI =
= __________%
Year 2
ROI =
= __________%
Year 3
ROI =
= __________%
Year 4
ROI =
= __________%
Year 5
ROI =
= __________%
VI.2 Payback Period
Investment
Payback Period =
Annual Cash Return
60
Average Net Income/

Add Depreciation +
Bad Debts = P
Annual Cash Return = P
Payback Period = P_____________________

P_____________________
= _______ year/s
VII. SOCIO-ECONOMIC IMPACT
Although the proposed business can be categorized under

small business, nevertheless, it has impact in the community and
the economy as well.
Any business’ desirability dwells on the premise on how

this undertaking may benefit the people as a whole. This also
includes the rewards the business may bring, and the income it
will give the investor.
First, employment will be reduced since local residents

will be hired. Those who will get employed will now have the
capacity to provide for the basic needs of their family.
Veggie Pie House intends to pay the right amount of taxes

to the government.
61
Lastly, the consumers will now have the option to buy the
product or services whichever will give them the best value for
their money.
62
Appendices
63
DAYS OF MARKET SURVEY
64
Appendix A - Formula Used in Computing

for . . . 145
B - Detailed Computation . . . 156
C - Specifications for . . . 182
65
Bibliography
a. Books
Balingit, Felipe G. Project Feasibility Studies. Cebu City : Barba Press, 2000
Bucad, Melinda Noel Feasibility Study: Simplified. Mla.: Inter- Campus Trading,
2005
Cabrera, Ma. Elenita B. Management Accounting : Concepts and Applications.

Mla.: GIC Enterprises & Co., Inc. 2000
Cuyugan, Jorge H. A Business Planning Manual for Filipino Students &

Entrepreneurs. Pamp.: Bright Concepts Publishing House, 2001
Ditablan, Eustaquio Feasibility Study Handbook. Mla.: 24K Printing Co., 1993
Leuterio, Florida C. Project Feasibility Study Workbook for Students &

Entrepreneurs. Cal. City: Vicarish Pub., 1993
Muro, Vicente Preparing Project Feasibility Study: Easy Guide. Makati, Rizal:
Systems Pub. Center, 1975
Soriano, Elizabeth Expectacion Feasibility Study Easy Guide. [S.I.:s.n.], 2004
b. Published Materials
Development Academy of the Philippines How to Develop Project Feasibility

Studies - Industry Development Series No.1 Sinag-tala Publishers, Inc. 1978
66
CURRICULUM VITAE
Photo
PERSONAL INFORMATION
Name :
Address :
Age :
Birthdate :
Birthplace :
Height : 5’4”
Weight :
Religion :
Father’s Name :
Mother’s Name :
EDUCATIONAL BACKGROUND
Elementary : Bo. Dimagugam Barangay Elementary School

Bo. Dimagugam, . . . .
Secondary : Snuwerte Barangay High School

Bo. Dimagugam, . . . .
Tertiary : Nueva Ecija University of Science and Technology

Sumacab Campus, Cabanatuan City
Course : Bachelor of Science in Business Management

Major in Marketing
67

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NUEVA ECIJA UNIVERSITY OF SCIENCE AND TECHNOLOGY

A Feasibility Study of Establishing a Vegetable Flavored Pie

Presented to the Faculty of the

College of Management and Business Technology

Nueva Ecija University of Science and Technology

In Partial fulfillment of the

Requirements for the subject

Project Feasibility Study

Kristal Jade F. Tana

Joan Wendy F. Tariga

The researcher would indebted to so people who have suggested

and shared their ideas to the conceptualization of this

research. This Feasibility Study has been made possible by

the guidance, supervision, cooperation and participation of

the following: To our Almighty God who always look up and

secure the safety of the proponents in doing this project To

and give words of wisdom to inspire us in doing our best in

preparing the Feasibility Study. To our beloved intelligent

Professor, Mrs. Germina Santos, who has greatly shared her

knowledge with us with patience and diligence in helping us

meet the necessary works for the completion of our

Feasibility Study. Sincerest gratitude is extended also to

our respondents, the Pie’s manufacturer for the time they

spent in the interview. Together, we sincerely acknowledge

the success of doing this Feasibility Study. We are very

grateful for this wonderful accomplishment.

I. SUMMARY OF THE PROJECT

1.1 Name of the Firm

The proposed business shall be named Veggie Pie House.

Barangay F. Carlos General Tinio Street, Cabanatuan City..

 Maintain a healthy average gross margin.

 Develop a business model that is favorable to expansion.

Customer satisfaction and education are our paramount

We seek fair and responsible profit, enough to keep the business

Worker welfare, participation, and training are equally

 Locations: visibility, high traffic patterns, convenient

 Store design: visually attractive, relaxed atmosphere, fast

1.3 Brief Description of the Project

Nueva Ecija is more than just the rice granary of the

food. Among these products are espasol de leche, macapuno,

ingredients for our product such as squash, potato, and

1.4 Project Summary

1.4.1 Market Feasibility

At present there are more than 3 pie manufacturing stores

1.4.2 Technical Feasibility

Two helpers who have enough knowledge and skills in making

1.4.3 Management Feasibility

The total project cost is estimated at P242,236.50 which will be

1.4.5 Socio-economic Impact

The proposed business will help our localities and farmers

II. BACKGROUND OF THE STUDY

II.1 Brief Background of the Study

Cabanatuan City serve as central marketing place in Nueva

We decided to establish Veggie Pie House as Cabanatuan City

is a Place of wide trading and place of exchange of goods

and services that many people from different Municipality

Go to Cabanatuan and as given they need to eat snack and we

offer new product that is unusual in the market. We offer

healthy and convenient way of eating by introducing

varieties of Veggie Pie to the public consumers would also

benefit not just the consumers with the its health

2.2 Operational Definition of Terms

All-purpose flour is made from a blend of high-gluten hard