Technical Study

CHAPTER III
TECHNICAL STUDY
Introduction
Technical study, basically, is about knowing how a particular work is

done. Work stated doesn’t just mean processes being done but also the practical
use of machine including its design and capacity, product costing, flow of
operations and operating hours, store size and store layout.
During this study, product costing will be determined through preparation

of the burger pancake from raw materials purchased to the finished product. This
includes the order of manufacturing processes and exact measurement of each
ingredient. Being knowledgeable of how much each ingredient cost per particular
grams would help the proponents with their aim of cost minimization.
Flow of business operations will also be plotted. This is necessary for the
proponents to know how would they react in catering the customers’ needs and
what would happen if the customers dine in, take their order out, or just simply
visit the store.
Store size and layout will tell how much customers can the store cater and
how much would it cost in designing the store that best suits the customers ideal
ambiance based on the survey being conducted (refer to last question in
questionnaire).
Technical study indeed has a major impact on cost minimization.

Purchasing raw materials and equipment that are cost-effective and minimizing
costs associated with manufacturing processes would help businesses to maximize
their profit.
The Product
Sotero Taco aims to manufacture a good quality and unique snacks by

producing a locally inspired Taco. Tortilla is prepared by using a local
crop(DEPOTA) as substitute for the traditional corn flour, the salsa and the
guacamole will made by local products also like using kalamansi instead of
lemon. The product will not have fancy names, it’s just a normal Taco with
flavors of the local harvest.
Taco is shell shaped tortilla made from maize flour, wheat flour, vegetable
oil, and salt. This mixture is knitted and will rest for at least a couple of hours.
After the dough rested it is portioned and rolled. Lastly the tortilla is deep fried
first in hot oil and slowly reducing heat to medium. To get the shell shape you use
a tong to hold the shape when it’s about to cook, cook until golden brown or the
shell holds its shape. While condiments the guacamole and salsa will be prepared.
The salsa is a combination of parsley tomatoes, bell papers, onions, kalamansi,
salt and a touch of tabasco sauce. The guacamole is made from avocado, peel the
avocado and mash it lightty we want to a achieve a guacamole with texture not a
moss and add cream and kalamansi.
It has good source of vitamins and minerals. For more detailed attributes
please refer to the “The Product” from the market aspect of this feasibility study.
Manufacturing Process
To obtain the best result of the product, there are standard processes
established and considered by the proponents. The proponents aim that these
standard processes should be strictly followed to avoid mistake on execution for
being aware that resources must be utilize properly to save cost.
Proponents chooses chicken and beef as a meat filling for the Tacos.
COOKING PROCESS AND PRODUCTION SCHEDULE
“Beef Taco”
Taco Shell
Ingredients:
500 grams of sweet potato
500 grams of wheat flour
A teaspoon of salt
A tablespoon of Vegetable oil
100 ml of warm water
Guacamole
Ingredients:
300 grams Avocado(ripe)
1 Kalamansi
Cream
Salsa
Ingredients:
200 grams ripe tomatoes or 5 pieces ripe tomatoes
2 pieces of Onion
A handful of Cilantro
1 Kalamansi
A teaspoon of Tabasco Sauce
Other Ingredients:
1 piece of Iceberg Lettuce
Procedure:
1. Strain the dry ingredients on a mixing bowl then add oil and salt. Then
you have to knit it to make a dough and the consistence must be like a
moldable clay then let it rest for 30 minutes.
2. Prepare the wet ingredients. Mix egg yolks, white sugar and milk, whisk
to mix thoroughly.
3. On another mixing bowl whisk the egg white using electric hand mixer on
low speed for about 2 minutes then switch to medium speed for another
minute, then whisk at highest speed until egg white is cloudy and foamy.
This is to make the pancake fluffier.
4. Combine wet ingredients with the egg white and whisk to mix.
5. Form a well on the center of the dry ingredients and pour the wet
ingredients, gradually mix until combine and lump free, it should not be
over whisked to avoid pancake to become flat when cooked.
6. Heat the griddle to a medium low flame, pat butter so the batter won’t
stick.
7. Place the pancake molder, begin to pour less batter, and then slowly pour
more batter to increase pancakes size. It is composed by ¾ cup for 1
pancake.
8. Check and flip gently when bubbles are formed visibly. It will take about
2 minutes to be cook.
Note: If the time permits, it is best to allow batter stand at least 30 minutes.
Pancake batter can be covered and refrigerated overnight, thus, holding time is
24 hours.
Estimated preparation time: 10 minutes

Estimated cooking time: 2 minutes per 1 serving
Mixture is good for approximately 18 pancakes
Sausage & Egg Burger Pancake
Sausage and egg burger pancake from the name itself it is a pancake filled with
fried sausage, fried egg and cheese.
Ingredients:
5 sliced Hungarian Sausage
1 egg
¼ cup cooking oil
1 sliced Cheese
2 cups pancake batter
Procedure:
1. Fry egg and sliced Sausage on an oiled heated pan. (Sausage will be sliced
by the used of egg slicer to achieve equal slice.)
2. Cook pancake batter according to the instruction above.
3. Prepare by filling ingredients up from pancake as base followed by the
fried egg, fried slices of sausage, sliced cheese and top with another
pancake. Serve right away.

Estimated cooking time: 5 minutes
Ham & Egg Burger Pancake
Ham and egg burger pancake is

composed of fried ham, fried egg and
sliced cheese filled in pancake.
Ingredients:
1 sliced Ham
1 egg
¼ cup cooking oil
1 sliced Cheese
Procedure:
1. Fry egg and sliced Ham on an oiled heated pan.
2. Cook pancake batter according to the instruction.
3. Prepare for presentation by putting pancake followed by the fried egg,
fried sliced ham, sliced cheese and topped with pancake and serve.

Cheesy Burger Pancake
A cheesy snack that will love by

the cheese lover, this snack is rich
in calcium.
Ingredients:
2 Cheese slices
1 sheet Lumpia Wrapper
egg
Bread Crumbs
Cooking Oil
1 ½ cup Pancake Batter Mixture
Procedure:
Filling
1. Layer the cheese on the center of the Lumpia wrapper, wrapped and seal.
2. Dip in the beaten egg and cover with bread crumbs after. (Prepare by
volume.)
3. Deep fry until golden brown.
Preparation:
1. Cook the pancake batter according to instruction.
2. File up, placing filling in between.
3. Serve.
Note: Filling can be stored for up to 3 days in a sealed food container place on
a cool dry chiller.
Nutella Stuff Burger Pancake
Nutella Stuff Burger Pancake a

snack with a twist of Chocolate
Hazelnut Nutella spread.
Ingredients:
1 tablespoon cocoa powder
1 tablespoon chocolate chips
1 tablespoon Nutella
Procedure:
Frozen Nutella Disc
1. In a tray place a baking paper, spread and form a round disc of 1
tablespoons Nutella about 2 inches in diameter and freeze until firm
(around 1 hour approximately). (For efficient production, it is advisable to
prepare by volume instead by piece, since it can be store on a food keeper
for immediate and convenient use. This is also practical to conserve
resources such as electricity, when freezing by batch, and to utilize spaces
on 1 sheet of baking paper.)
Cooking
1. Get the 2/3 cup of the pancake batter, mix the cocoa powder and whisk to
combine.
2. Cook half of the mixture same as the usual pancake instruction and place
the frozen Nutella disc in the middle then topped immediately of the other
half mixture to cover, when ready, flip it over.
3. Put chocolate chips on the remaining 2 cups batter then mix, fry each cup
to make a partner pancake bun.
4. Assemble by putting the pancake bun followed by the Nutella stuff and
spread a thin layer of Nutella, to finalize topped it with the pancake.
Estimated preparation time: 3 minutes (excluding Nutella Disc freezing)

Oreo Burger Pancake

Oreo Burger Pancake a delightful sweet snack made of cookies and cream
Oreo complimented with pancake.
Ingredients:
2 Oreo cookies
1 tablespoon All-purpose cream
2 teaspoon melted butter
1 teaspoon cocoa powder
1 tablespoon whipped cream
1 2/3 cups of pancake batter
Procedure:
Oreo Patty
1. Crush Oreo, make equal half partition, set aside the other half.
2. On a small bowl, place half crush Oreo, whisk together including all-
purpose cream, melted butter and when done form a flat circle disc on a
tray with parchment paper and freeze for about 1 hour. (Advisable to
produce by volume.)
Cooking
1. Mix together from pancake batter, remaining crushed Oreo and cocoa
powder, combine well and once again do not OVERMIX.
2. Cook the mixture from the pancake instructions above by 1 cup each to
produce a pair until done.
3. Assemble by putting first the pancake followed by the Oreo patty dress
with the whipped cream and topped finally with pancake.
Estimated preparation time: 4 minutes (excluding Oreo Patty freezing)
Choco Peanut Burger Pancake
Choco Peanut Burger Pancake a chocolatey peanut filling with pancake.
Ingredients:
2 tablespoon crushed Graham
2 tablespoon peanut butter
1 tablespoon condensed milk
1 tablespoon crushed peanuts
1 tablespoon chocolate chips
1 teaspoon chocolate syrup
2 cups of pancake batter
Procedure:
Filling
1. Combine on a mixing bowl the crushed Graham, peanut butter, crushed
peanut and condensed milk, mix well and form a flat round about 2 ½
inches and freeze. (Prepare by volume.)
Cooking
1. Mix pancake batter, crushed peanut and chocolate chips on a bowl
whisked them well.
2. Prepare to cook refer to pancake cooking procedure, again making a pair.
3. Bring together, starting from the pancake base followed by the filling toss
with 1 tablespoon peanut Butter and pour chocolate syrup on top. Finish it
with pancake on top.
Estimated preparation time: 5 minutes (excluding freezing)

Banana Burger Pancake
Banana Burger Pancake a

healthy fruity snack with main
ingredients of saba banana.
Ingredients:
2 lengthwise cut ripe saba banana
2 tablespoon brown sugar
½ cup water
Procedure:
Caramelized banana
1. Slice banana by length in two.
2. On a small pot put the water, brown sugar and bring to boil, add the
banana slices. Cook on medium heat until golden and syrupy or when
banana is well done, for about 3 minutes and cool down. (Convenient to
cook by batch where it can be store by transferring on a sealed food keeper
that can last for 3 days.)
Note: Caramelized banana can be store for up to 7 days, sugar is a natural

preservative. Boiling reduces fruit’s moisture and kill bacteria, sugaring
prevents re-growth of bacteria, sealing them in an airtight container.
Cooking
1. Cook pancake batter according to instruction and produce a pair.
2. Assemble everything, pancake on the base, toss a syrup from the
caramelized banana with whipped cream, place 2 sliced banana, topped
and cover.

Mango-Langka Burger Pancake

Mango-Langka Burger Pancake is a
tropical fruit touch burger pancake, a
combine sweet flavor of two fruits
which is the mango and caramelized
langka with whipped cream
condiments.
Ingredients:
½ cup strip langka
1 teaspoon brown sugar
¼ cup water
3 slice mango
Procedure:
Caramelized Langka
1. Pour water on a small pot with brown sugar, heat and add the strip
Langka. Cook on medium heat until golden and syrupy or when Langka is
well done, for about 1 ½ minutes and cool down. (Cook by batch and store
for 3 days.)
Note: Can be stored for 7 days with proper storing.
Cooking
1. Cook a pair of pancake as per instruction.
2. Assemble, first lay down pancake, put whipped cream, next caramelized
Langka, and layered mango, complete with the other pancake. Serve.
Estimated preparation time: 6-8 minutes
Leche Pancake
Leche Pancake is a pancake filled

with creamy and savory leche flan.
Ingredients:
2 (3 cm width) sliced Leche flan
Procedure:
1. Cook pancake.
2. File them up from pancake to leche flan to pancake, simply and serve.
Estimated preparation time: 4 minutes (excluding preparation of leche flan)

Leche flan
Ingredients:
3 tablespoon white
sugar
4 egg yolks
¾ cup sweetened condensed milk
½ cup evaporated milk
Equipment:
1 square molder/llanera
Rice cooker
Cheesecloth
Procedure:
1. In llanera place the sugar and set it over a stove on a low heat (use
tong to hold), move it repeatedly over the flames until sugar is melted
and golden. Distribute the melted sugar on the bottom of the mold
evenly. Remove from heat and allow to cool and harden.
2. In a medium mixing bowl, combine egg yolks, evaporated milk and
condensed milk. Stir gently on a circular motion until blended.
3. Strain the mixture with the cheesecloth and pour into the prepared
molder.
4. Cover it with foil and place on a rice cooker streamer. Steam for 30
minutes or until its firm. Allow to cool and refrigerate.
Note: Holding time for leche flan is 3-5 days within chiller, it must be
properly stored in an airtight container to avoid airborne bacteria.

Estimated cooking time: 20-30 minutes
Makes 10 serving for burger pancake
Pineapple Burger Pancake

Pineapple Burger Pancake is a healthy snack with a pineapple and
whipped cream.
Ingredients:
1 sliced pineapple ring
2 tablespoon brown sugar
½ cup water
Procedure:
Caramelized Pineapple ring
1. Put water and sugar on a pot, cook it with a medium heat and when it boils
add pineapple. Remove from fire, when its syrupy and golden for about 2
minutes.
Cooking
1. Cook pancake according to instruction.
2. Prepare. Layer first the pancake, followed by caramelized pineapple ring
with extra syrup, whipped cream and topped with pancake.

“Beverage”
On the preference of the target market, the proponents acquired
information on the survey floated with the question of “What drinks would target
market prefer that would be best paired their ‘Burger Pancake.’ Some prefer a
fizzy drink in the form of soda, which will be supplied by Coca-Cola Company.
It’s Funcake will offer Coke (Cola), Sprite (Citrus) and Royal (Orange) soft-
drinks.
Proponents noted some comments from the respondents, some says that
thinking about pancake it gives them the thought that it is sweet, so, it is suitable
and more appropriate to have Coffee and Choco drinks, a touch of aroma and
relaxing sip.
Below is the prepared recipe of hot and cold Coffee and Chocolate.
Iced Coffee
Ingredients:
2 teaspoon instant coffee powder

2 tablespoon hot water
2 scoop ice cubes
½ cup water
¾ cup condensed milk
Procedure:
1. On a glass put hot water, instant coffee powder and stir until dissolve.
2. Put ice and the potable water.
3. Pour condensed milk directly, do not stir just put the straw and serve.
Loaded Ice Coffee

Ingredients:

1 tablespoon Sugar
½ cup chocolate syrup
2 tablespoon hot water
½ cup water
1 cup milk
Procedure:
1. On a small pitcher, pour hot water, instant coffee powder, sugar and
chocolate syrup stir until combine and dissolve.
2. Pour the tap water and stir.
3. Prepare an ice cube tray, pour the mixture, cover and freeze.
4. To serve, transfer the ice cube coffee into the glass and pour the milk.
5. Top with 1 round whipped cream.
6. Put the straw and serve.
Vanilla Ice Cream Coffee

Ingredients:

1 tablespoon Sugar
1 cup hot water
2 scoops vanilla ice cream
Procedure:
1. On a separate glass prepare the coffee, put the sugar, and pour the hot
water. Stir.
2. Put two scoops of ice cream in the glass and pour the coffee mixture.
3. Put a straw and serve.
Hot Plain Coffee
Ingredients
Hot water
2 small sachets of sugar
Procedure:
1. Put coffee on a cup and pour hot water and serve with the sugar sachet.
Note: The proponents will provide customer sachet creamer if they would ask
too.
Milky Hot Coffee
Ingredients
½ Hot water
1 tablespoon sugar
¾ cup evaporated milk
Procedure:
1. Pour water, coffee powder, sugar and evaporated milk in a small pot, bring
to boil for about 2 minutes in a medium heat.
2. Transfer in a cup and serve.
Hot Choco Coffee
Ingredients:
½ cup water
1 tablespoon sugar
½ cup evaporated milk
¼ cup chocolate syrup
Procedure:
1. Pour water, coffee powder, chocolate syrup, sugar and evaporated milk in
a small pot, bring to boil for about 2 minutes in a medium heat.
2. Transfer in a cup and serve.
Hot Choco
Ingredients:
1 ½ tablespoon cocoa powder
2/3 cup evaporated milk
1/3 cup water
1 tablespoon sugar
2 pc. Large size marshmallow
Pinch of salt
Procedure:
1. Prepare a small pot, pour evaporated milk, water, and add cocoa powder,
salt and sugar.
2. Stir occasionally.
3. Transfer on a cup and top with marshmallow. Serve.
This project main product is burger pancake, but, proponents still aim to
provide customer satisfaction in all services and products, including its beverage
for complete experience. Proponents extended creativity in the glass and cup of
serving.
Figure 1
OPERATIONAL FLOWCHART
Entrance
Walk to the counter area and

choose desire product
Take No
Order
Yes
Take the order
Pay for the order

No
Dine In
Yes
Go to vacant table
Prepare and
serve order
Exit
Store Size
Proponents will rent a commercial space as it is more convenient and

affordable option for starting a small business. Analyzing the store size is
important to secure the capacity of the space according to minimum and
maximum production, to cater the operational movement and placement of
equipment and materials needed, space must be sufficient. The proponents also
consider factors such as ventilation, comfortability of workers and customers, rent
cost and space utilization.
The total measurement of the proposed area is approximately 8 x 9 sq. m.

which is equivalent to 72 sq. meters. Estimated table setting based on the area
capacity will be up to 10 four-seater table and 4 double-seater table which can be
occupied by 40-48 persons.
The proponents believe that the size of the site is an important factor that
contributed in the quality of producing its product. The product quality is what
the proponents prioritize in order to achieve it, filling its pre-requisite such as the
proper store size is essential.
Business Operation
The business will operate 15 hours daily, 7 days a week. The store
opening will be at 7:00 am to serve students within the area and will close at
10:00 pm to cater those who need to catch up late meals. There will be 2 shifts
established based on the time of operation, below is the schedule of personnel;
Table 32
Staff Schedule
Staff Mon Tue Wed Thu Fri Sat Sun
Cashier 1
Cashier 2
Cashier 3/Server
Dining Crew 1
Dining Crew 2
Kitchen 1
Kitchen 2
Stockman/Kitchen 3
Secretary
Legend:
6:30 – 2:30
2:30 – 10:30
8:00 – 5:00
Day off
Table 32 shows schedule of staff. There will be a 2 shifts schedule daily
and a total of eight hours duty for each employee. 30 minutes break will be
granted for 6:30 – 2:30 and 2:30 – 10:30, while, 1-hour break for those scheduled
is 8:00 – 5:00 and excluded on daily pay.
The Equipment
Production Equipment
Qty. Unit Item Description Supplier Cost Amount
MIK Prime Impressions,

1 Set 3 Burner Gas Stove 24,500.00 24,500.00
Inc.
1 Set Koppel Split Aircon Family Appliance
50,900.00 50,900.00
5hp
1 pc. MIK Prime Impressions,
Under-table Chiller 27,000.00 27,000.00
Inc.
1 pc. Freezer 1mx .70m Nature Spring Free Free
1 Set Coca-Cola Counter Coca-Cola
Electric Dispenser Free Free
(6valves)
1 pc. Electric Hand Mixer Family Appliance 749.00 749.00
1 Set Kyowa Rice Cooker w/ Family Appliance
850.00 850.00
streamer (medium)
2 Set Exhaust Fan 10” Family Appliance 850.00 1,700.00
2 pcs. Ceiling Fan Unitop Merchandise 350.00 700.00
1 Set Enertec Air-cooled Yan Mar Trading
48,000.00 48,000.00
Diesel Generator 5.0kW
1 Set POS Cebu Innosoft Solutions, 69,900.00 69,900.00
 LCD Monitor18.5” Inc.
 Clone PC i3
4GB/120SSD
 Epson Dot Matrix
Printer
 Cash Drawer
 MS Windows 10
pro
 Innosoft POS 13
 UPS
2 Pc. Solane Tank 50kg Jet Marketing 2,700.00 5,400.00
Total 229,699.00
Store Equipment
Stainless Worktables MIK Prime Impressions,

1 Set 13,000.00 13,000.00
2x.5 Inc.
1 Set Stainless Wash Sink 8,700.00 8,700.00
Inc.
50 pcs. Plate 34.00 1,700.00
Inc.
60 pcs. Fork 12.00 720.00
Inc.
20 pcs. Spoon 12.00 240.00
Inc.
40 pcs. MIK Prime Impressions,
Teaspoon 8.00 320.00
Inc.
Dinner Knives 12.00 720.00
Inc.
30 pcs. Mason Jar Unitop Merchandise 39.00 1,170.00
20 pcs. Coffee Cup Unitop Merchandise 25.00 500.00
50 pcs. Clear Glass 320ml Unitop Merchandise 25.00 1,250.00
1 pcs. Silicon Ice Cube Tray Lazada Philippines
541.00 541.00
96 squares
10 pcs. Food Keeper 8”x5” sq. Unitop Merchandise
49.00 490.00
Clear
4 pcs. XL Round Canister Unitop Merchandise 39.00 195.00
2 pcs. 12L Storage Box Unitop Merchandise 149.00 298.00
Kitchen Knives 7” 40.00 80.00
Inc.
Kitchen Knives 4” 16.00 32.00
Inc.
2 pcs. Chopping Board Unitop Merchandise
149.00 298.00
12”x8”
Food Tray (Stainless) 132.00 264.00
Inc.
15 pcs. Serving Tray (Plastic) Unitop Merchandise 69.00 1,035.00
Ladle (large) 52.00 52.00
Inc.
Ladle (medium) 24.00 24.00
Inc.
1 pcs. Whisk MIK Prime Impressions, 64.00 64.00
Inc.
Tong 24.00 48.00
Inc.
1 pcs. Pot (medium) Unitop Merchandise 399.00 399.00
1 pcs. Pot (small) Unitop Merchandise 209.00 209.00
1 Set Mortar & Pestle Unitop Merchandise 229.00 229.00
Mixing Bowl (large) 120.00 120.00
Inc.
1 pcs. Mixing Bowl MIK Prime Impressions,
76.00 76.00
(medium) Inc.
2 pcs. Aluminum Llanera MIK Prime Impressions,
24.00 48.00
(square, small) Inc.
1 Set Clear Measuring Cup Metro Gaisano
249.00 249.00
1, 2 ½, & 3
1 Set Stainless Measuring Metro Gaisano
94.75 94.75
Spoon
Casserole (small) 120.00 120.00
Inc.
Fine Strainer 76.00 76.00
Inc.
1 pcs. Silicon Spatula Metro Gaisano 159.00 159.00
1 pcs. Stainless Ice Scooper Unitop Merchandise 79.00 79.00
1 pcs. Ice Cream Scooper Unitop Merchandise 99.00 99.00
1 pcs. Egg Slicer Metro Gaisano 59.00 59.00
1 pcs. Can Opener Unitop Merchandise 89.00 89.00
3 Set Pancake Molder by 2 Metro Gaisano 115.00 345.00
2 pcs. Egg Molder by 2 Unitop Merchandise 25.00 50.00
Stainless Turner 32.00 32.00
Inc.
1 pcs. Grater Unitop Merchandise 49.00 49.00
2 pcs. Omega Thermal Metro Gaisano
299.00 598.00
Carafe
1 pc. Orocan Ice Bucket Metro Gaisano
749.00 749.00
(Large)
1 pcs. Pail 4G Unitop Merchandise 65.00 65.00
2 pcs. Foot Pedal Trash Bin Unitop Merchandise 189.00 378.00
2 pcs. Trash Can (large) Unitop Merchandise 129.00 258.00
3 pcs. Hand Soap Dispenser Lazada Philippines 249.00 747.00
1 pcs. Double Burner Griddle Gaisano Capital South
1,399.75 1,399.75
Pan
12 pcs. Napkin Holder Metro Gaisano 44.00 528.00
2 pcs. Wall Clock Unitop Merchandise 109.00 218.00
2 Pcs. Kitchen Timer Ong Kin King
Total 39,263.50
Office Equipment
1 Set Computer Joyo Marketing 12,435.00 12,435.00

1 Set Printer Joyo Marketing 7,295.00 7,295.00
1 Set Telephone & Internet PLDT 1300/m Utilities
1 Set MIK Prime Impressions,
Vault (small) 5,000.00 5,000.00
Inc.
Total 24,730.00
The Production Site and Location
The proposed business location is addressed at Baozhong Dormitory,

Urgello St., Brgy. Sambag I, Cebu City, Cebu. It is surrounded by different
private institutions, transportation is accessible since it is beside the street.
Schools, private establishment and a hospital exist within the vicinity,

which clients are prospect customers of this project.
The site measures 9 x 8 sq.m. a total of 72 sq.m. which cost Php 550.00
per sq.m. The monthly rent will be P39,600.00.
VICINITY MAP
This site
Site Building
The Production/Store Layout
Plan
Upper View
Upper Right View

Dining Area View
Left Side View

Right Side View
Front View
Back View
Back Right Side View

Back Left Side View
Kitchen and Office

Kitchen
Cashier Table
Office and Kitchen Back view
LPG
Leasehold Improvements
Carpentry Works
Qty. Unit Item Description Cost Amount
3 pcs. Marine Plywood ¾x4x8 1,100.00 3,300.00
2 kl. Common Nails # 2 ½ inch 50.00 100.00
1 kl. Common Nails #1 55.00 110.00
3 Pair Loose Pin Hinges 3 x 3 60.00 180.00
15 pcs. Marine Plywood ¼ x 4 x 8 368.00 5,520.00
40 pcs. Coco Lumber 2 x 2 x 10 117.00 4,680.00
6 pcs. Lawaan 2 x 2 x 10 353.00 2,118.00
4 pcs. Lawaan 2 x 2 x 8 283.00 1,132.00
Painting Works
Qty. Unit Item Description Cost Amount
2 Cans Flat Wall Latex White 458.00 916.00
4 Cans Latex Gloss White 541.00 2,164.00
1 Pint Latex Ting-ting Raw Siena 37.00 37.00
1 pint Latex Ting-ting Thallo Red 38.00 38.00
2 Liter QDE Caramel Brown Gloss 485.00 970.00
2 pcs. Roller Brush #7 33.00 56.00
2 pcs. Paint Brush #2 18.00 36.00
2 Roll Masking Tape # ½ 15.00 30.00
1 Bottle Paint Thinner 284.00 284.00
Office Supplies
3 ream Short Bond Peoples 127.00 381.00

3 ream Long Bond Peoples 140.00 420.00
15 pcs. Ball pen (panda) Peoples 4.30 64.50
24 pcs. Short White Folder Peoples 3.00 72.00
24 pcs. Long White Folder Peoples 3.50 84.00
24 pcs. Short Brown Envelope Peoples 1.25 30.00
24 pcs. Long Brown Envelope Peoples 1.50 36.00
1 box Fastener by 50 Peoples 23.50 23.50
3 rolls Scotch Tape 1” Peoples 14.00 42.00
3 pcs. Marker Peoples 31.50 94.50
1 bottle Marker Ink Peoples 108.00 108.00
3 pcs. Scissor Medium Peoples 10.00 30.00
1 pcs. Stapler Peoples 275.00 275.00
3 box Staple Wire #35 Peoples 36.00 108.00
4 pcs. Logbook Peoples 60.00 240.00
2 pcs. Calculator Peoples 105.00 210.00
Total 2,218.50
Stocks are good for 3 months period.
Store Supplies

150 pk. Table Napkins (50 sheets) Ong Kin King 14.00 2,100.00
100 pk. Disposable Forks 25’s Ong Kin King 15.65 1,565.00
50 pk. Disposable Knives 15’s Ong Kin King 25.30 1,265.00
10 pk. Paper cups w/ lid 8 oz.
Ong Kin King 47.00 470.00
50’s
15 pk. Disposable cups w/ lid 12
Ong Kin King 200.00 3,000.00
oz. 100’s
15 pk. Bendable Drinking Straw
100’s
10 pc. Scouring pad w/ Sponge Oxychem
13.50 135.00
4”x5” Corporation
10 pc. Cleaning Towels 20” x 8”
Unitop Merchandise 25.00 250.00
white
5 pc. Cheese Cloth Ong Kin King 35.00 175.00
10 Roll Parchment/Baking Paper
10 meter
2 bot. Oxychem
Dishwashing Liquid 1gal. 243.00 486.00
Corporation
1 bot. Oxychem
Toilet Bowl Cleaner 1gal. 193.50 193.50
Corporation
1 bot. Oxychem
Hand Sanitizer 1gal. 360.00 360.00
Corporation
1 Roll Garbage Bags (medium) Oxychem
1,903.50 1,903.50
1,000’s Corporation
1 Roll Garbage Bags (Large) Oxychem
1,773.00 1,773.00
500’s Corporation
3 pcs. Mops Unitop Merchandise 139.00 417.00
2 pcs. Broom Unitop Merchandise 55.00 110.00
2 pcs. Dustpan Unitop Merchandise 49.00 98.00
1 pcs. Toilet Bowl Brush Unitop Merchandise 35.00 35.00
2 Set Pot Holder by 3 Metro Gaisano 197.00 394.00
2 pcs. Cleaning Spray Bottles Unitop Merchandise 35.00 70.00
2 pc. Cream Bag Metro Gaisano 59.00 118.00
4 pcs. Door Mat Unitop Merchandise 49.00 196.00
Total 15,980.25
Furniture & Fixtures
Cebu Progress
8 pcs. 4-seater Wooden Table 8,500.00 68,000.00
Commercial
pcs. Cebu Progress
4 2-seater Wooden Table 5,900.00 23,600.00
Commercial
pcs. Cebu Progress
29 Wooden Chair 1,780.00 51,620.00
Commercial
pc. Cebu Progress
1 Office Table 9,900.00 9,900.00
Commercial
pcs. Cebu Progress
1 Swivel Chair 3,900.00 3,900.00
Commercial
Total 157,020.00
Useful life of the above object is estimated for a 10 years based on the supplier
and the quality.
Production Supplies (Raw Materials)

1(25kl) Sack All-purpose Flour Ong Kin King 900.00 900.00
1(25kl) Sack Wheat Flour Ong Kin King 960.00 960.00
1(25kl) Sack Brown Sugar Ong Kin King 875.00 875.00
1(25kl) Kl White Sugar Ong Kin King 1,125.00 1,125.00
1 Kl Baking Powder Ong Kin King 80.00 80.00
1 Kl Baking Soda Ong Kin King 35.00 35.00
1 pk. Butter 225g Ong Kin King 39.00 39.00
Fresh Eggs Large by
14 Tray KCK Egg Supplier 180.00 2,520.00
30
Crushed Grahams Gaisano Capital
2 pk. 31.00 62.00
200g South
All-purpose Cream
10 pk. Ong Kin King 48.50 485.00
250ml
1 Kl Peanut Butter Ong Kin King 110.00 110.00
1 L Whipping Cream Ong Kin King 175.00 175.00
g Choco Hazelnut
2 pk. Chocolate Chips 500g Garlic House 135.00 270.00
3 Kl Cocoa Powder Garlic House 380.00 1,140.00
70 Pcs Saba Banana Carbon Public Market 2.00 140.00
4 Kl Langka Carbon Public Market 80.00 320.00
2 Kl Mango Carbon Public Market 100.00 200.00
Hungarian Sausage
10 pk. Sunpride Foods, Inc. 75.00 750.00
250g
5 pk. Sweetened Ham 1Kg Sunpride Foods, Inc. 235.00 1,175.00
Danes Sliced Cheese Gaisano Capital
15 Pks. 62.50 937.50
(22 slices) South
DM Pineapple Slices Gaisano Capital
15 can 42.50 637.50
8’s South
Oreo Cookies Gaisano Capital
5 pk. 63.90 319.50
29.4gx9 South
Condensed Milk
10 Cans Ong Kin King 25.00 250.00
(Cowbell) 300ml
Evaporated Milk
40 Can Ong Kin King 18.00 720.00
(Cowbell) 370ml
Anchor Full Cream
20 Bottle Ong Kin King 70.00 1,700.00
Milk 1L
Chocolate Syrup
5 Bottle Garlic House 55.00 275.00
500ml
3 Ml Vanilla Extract 120ml Ong Kin King 15.00 45.00
1 pk. Iodized Salt 1 kg Ong Kin King 22.00 22.00
Minola Cooking Oil
1 Bottle Ong Kin King 180.00 180.00
2L
Roosted Peanuts Plain
1 pk. Ong Kin King 78.00 78.00
500g
Nescafe Classic Gaisano Capital
10 pks. 76.00 760.00
Coffee Powder 100g South
White Sugar sachet Gaisano Capital
10 pks. 35.00 350.00
50’s South
Coffee mate 48g x Gaisano Capital
6 Pks. 80.95 485.70
50’s South
Selecta Vanilla Ice Gaisano Capital
5 Cont. 286.00 1,430.00
Cream 1.5L South
Marshmallow Large
3 pk. Ong Kin King 58.00 174.00
283g
Gaisano Capital
1 pk. Bread Crumbs 1 kl 112.15 112.15
South
Lumpia Wrapper 25’s Gaisano Capital
10 pks. 20.00 200.00
(Small) South
60 pk. Ice Cubes 2kg Nature Spring 25.00 1,500.00
Mineral Water 500ml
10 Box Nature Spring 322.00 3,220.00
35’s
2 Tank CO2 tank Coca-Cola 280.00 560.00
1 bag Royal syrup 20L Coca-Cola 900.00 900.00
1 bag Coke light syrup 20L Coca-Cola 900.00 900.00
1 bag Coke Zero syrup 10L Coca-Cola 1,400.00 1,400.00
1 bag Sprite syrup 20L Coca-Cola 900.00 900.00
2 bag Coke syrup 20L Coca-Cola 900.00 900.00
Consumption is good for 3 months except for the flour as the capacity of the
space on the kitchen would not allow mass storing, aside from storing is critical
specially when avoiding spoilage because flour is sensitive to humidity, therefore,
1 month consumption storing is advisable. Flour will be stored in a container.
Soft drinks syrup proportion is 5.2:1 with ice.
Direct Materials Costing
Product/Ingredients Cost Portion Cost Servings &

Cost/unit
Pancake Batter
Mixture
Ingredients:
Eggs 6.00/pc 5 pcs. 30.00 18
White sugar 9.00/cup ¾ cup 6.75
Evaporated Milk 11.66/cup 1 ¼ cup 14.58
Vanilla extract 0.62/tsp 2 tsp. 1.24
All-purpose flour/wheat 4.50/4.80/cup 2 cups 9.00/9.60
flour
Baking soda 0.16/tsp. 1 ½ tsp. 0.24
baking powder 0.37/tsp 3 tsp. 1.11
Iodized salt 0.38/tbsp. 1 tbsp. 0.38
White sugar 0.56/tbsp. 2 tbsp. 1.12
Total 64.40/65.00 3.58/3.61

Sausage & Egg Burger
Pancake
Ingredients:
Pancake Batter Mixture 3.58/3.61 2 7.16/7.22 1
Hungarian Sausage
Egg 9.38/qtr.slice 1 qtr. 9.38
cooking oil 6.00/pc 1 pc. 6.00
Cheese 21.28/cup ¼ cup 5.32
2.84/slice 1 slice 2.84
Total 30.70/30.76 30.70/30.76
Ham & Egg Burger
Pancake
Ingredients:
Ham
Egg 5.60/slice 1 pc. 5.60
Cooking oil 6.00/pc 1 pc. 6.00
Cheese 21.28/cup ¼ cup 5.32
2.84/slice 1 slice 2.84
Total 26.92/26.98 26.92/26.98

Cheesy Burger
Pancake
Ingredients:
Pancake Batter Mixture
Sliced Cheese
Lumpia Wrapper 3.58/3.61 2 7.16/7.22 1
Egg
Bread Crumbs 2.84/slice 2 slices 5.68
Cooking Oil 0.80/sheet 1 sheet 0.80
0.30/dip 0.30
0.30/serve 0.30
14.24/14.30 14.24/14.30
Nutella Stuff Burger
Pancake
Ingredients:
Pancake Batter Mixture 3.58/3.61 2½ 8.95/9.03 1
Cocoa powder 2.91/tbsp. 1 tbsp. 2.91
Chocolate chips 0.93/tsp. 2 tsp. 1.86
Nutella 21.40/tbsp. 1 tbsp. 21.40
Total 35.12/35.18 35.12/35.18

Oreo Burger Pancake
Ingredients:
Oreo cookies 3.58/3.61 2 7.16/7.22
All-purpose cream
Melted butter 2.37/cookies 2 cookies 4.74 1
Cocoa powder 2.91/tbsp. 1tbsp. 2.91
Whipped cream 0.81/tsp. 2 tsp. 1.62
0.93/tsp. 2 tsp. 1.86
1.31/tbsp. 1 tbsp. 1.31
Total 19.60/19.66 19.60/19.66
Choco Peanut Burger
Pancake
Ingredients:
Pancake Batter Mixture 3.58/3.61 2 7.16/7.22
Crushed Graham
Peanut Butter 0.97/tbsp. 2 tbsp. 1.94 1
Condensed milk 1.76/tbsp. 2 tbsp. 3.52
Crushed Peanuts 1.25/tbsp. 1 tbsp. 1.25
Chocolate chips 0.78/tbsp. 1 tsp. 0.78
Chocolate syrup 2.88/tbsp. 1 tbsp. 2.88
1.65/tbsp. 1 tsp. 0.55
Total 18.08/18.14 18.08/18.14

Banana Burger
Pancake
Ingredients:
Saba banana
Brown sugar 2.00/pc. 1 pc. 2.00
Whipped cream 0.44/tbsp. 2 tbsp. 0.88
1.31/tbsp. 1 tbsp. 1.31
Total 11.35/11.41 11.35/11.41
Mango-Langka Burger
Pancake
Ingredients:
Pancake Batter Mixture 3.58/3.61 2 7.16/7.22
Langka 1
Brown sugar 3.33/serve 1 tbsp. 3.33
Mango 0.44/tbsp. 2 tbsp. 0.88
Whipped cream 6.25/slice 1 slice 6.25
1.31/tbsp. 1 tbsp. 1.31
Total 18.93/18.99 18.93/18.99
Leche Pancake
Ingredients:
Leche flan 3.58/3.61 2 7.16/7.22 1
1.92/slice 3 slices 5.79

Total 12.95/13.01 12.95/13.01
Leche flan
Ingredients:
White sugar 0.56/tbsp. 3 tbsp. 1.68 24
Egg yolks 6.00/pc 4 pc. 24.00
Condensed milk 19.72/cup ¾ cup 14.79
Evaporated milk 11.66/cup ½ cup 5.83
Total 46.30 1.92

Pineapple Burger
Pancake
Ingredients:
Pineapple ring
Brown sugar 5.31/slice 1 slice 5.31
1.31/tbsp. 1 tbsp. 1.31
Total 21.88/21.94 21.88/21.94
Beverages
Iced Coffee
Ingredients:
Instant coffee powder 0.76/tsp. 1 ½ tsp. 1.14 1
ice cubes 1.66/scoop 2 scoops 3.32
condensed milk 19.72/cup ¾ cup 14.79
Total 19.25 19.25

Loaded Ice Coffee
Ingredients:
Instant coffee powder 0.76/tsp. 1 ½ tsp. 1.14
Sugar 0.56/tbsp. 1 tbsp. 0.56 1
Chocolate syrup 26.40/cup ½ cup 13.25
Milk 16.80/cup 1 cup 16.80
Total 34.37 34.37

Vanilla Ice Cream
Coffee
Ingredients:
Instant coffee powder 0.76/tsp. 1 ½ tsp. 1.14 1
Sugar 0.56/tbsp. 1 tbsp. 0.56
Vanilla ice cream 9.53/scoop 2 scoops 19.06
Total 20.76 20.76

Hot Plain Coffee
Ingredients:
Instant coffee powder 0.76/tsp. 1 tsp. 0.76 1
Sachet Sugar 0.70/sachet 2 sachets 1.40
Sachet Creamer 1.62/sachet 2 sachets 3.24
Total 5.40 5.40

Milky Hot Coffee
Ingredients:
Total 10.02 10.02

Hot Choco Coffee
Ingredients:
Chocolate syrup 26.40/cup ¼ cup 6.60
Total 13.75 13.75

Hot Choco
Ingredients:
Cocoa powder 2.79/tbsp. 1 ½ Tbsp. 4.19 1
Evaporated milk 11.66/cup 2/3 cup 7.77
Marshmallow 1.16/pc. 2 pc. 2.32
Total 14.84 14.84

Pricing
Sausage & Egg Burger Pancake

Direct Materials 30.70/30.76
Labor Cost 1.17
Factory Overhead
Utilities 0.65
Depreciation Cost 0.19
Rent Expense 1.54 2.38
34.25/34.31
Mark-up (40%) 13.70/13.72
Total 47.95/48.03
VAT (12%) 5.75/5.76
Selling Price 53.7/53.78
Ham & Egg Burger Pancake

Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Cheesy Burger Pancake

Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Nutella Stuff Burger Pancake
Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Oreo Burger Pancake

Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Choco Peanut Burger Pancake

Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Banana Burger Pancake

Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Mango-Langka Burger Pancake
Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Leche Pancake
Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Pineapple Burger Pancake

Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Iced Coffee
Direct Materials 19.25
Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Loaded Ice Coffee
Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Vanilla Ice Cream Coffee

Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Hot Plain Coffee
Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Milky Hot Coffee

Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Hot Choco Coffee

Labor Cost 1.17
Factory Overhead
Utilities 0.65
Rent Expense 1.54
Hot Choco
Labor Cost 1.17
Factory Overhead
Utilities 0.65
Depreciation Expense 0.19
Rent Expense 1.54
Labor Cost
Salaries of Cook (376*2) 752.00/day
Average Daily # of Production (46*14 hrs.) / 644
Labor Cost 1.17
Utilities
Electricity (8,000*85%/30/644) 0.35
Water (1,500*70%/30/644) 0.05
Gas (3,387/35/644) 0.15
Total 0.65
Electricity is allocated in the following division of the

establishment the ratio is 60%, 25% and 15% for operational, selling and
administrative respectively.
Water ratio will be 60%, 30%, and 10% majority usage will care of
operational and only 30% for selling department charges for cleaning
purposes.
Rent Expense
Rental Cost (39,600*75%/30/644) 1.54
Rental Cost is measured base on the area occupied by designated
division. 75% for the total of operational and selling area.
UTILITIES
Utilities in the business life cycle is crucial, as we all know that it consists
electricity and water supplies which are now considered as basic needs of
individual. Like men, businesses need utilities for survival.
Electricity will be used in processing the product through equipment,

cooking machines, and others, as well as preserving it through refrigerators. It
will also give the customers convenience while dining through air conditioners or
ceiling fans. It’s Funcake will have Visayan Electric Company (VECO) as their
electricity provider.
Water supply is also needed in the manufacturing processes of the main

product and other own-made beverages. It is also needed in providing the
customers proper hygiene with sufficient water supply in the wash room and even
in wiping tables and mapping floors. It’s Funcake water provider will be
Metropolitan Cebu Water District (MCWD).
PDLT will be the service provider for communication services and

internet services which will cost 1,300.00 per month.
The proponents, in order to get an estimated figure of electricity and water
bill, interviewed nearby snacks outlet with the same business operation.
According to the informant their monthly electricity bill is more or less Php.
8,000.00 while water bill is more or less Php. 1,500.00.
To conclude, utilities take a major part in the success of the business. In

obtaining the objective of the business to satisfy customers, consistent electricity
and sufficient water supply that would give them the utmost convenience will be a
key step to achieve desire objectives.
Permits and Licenses
Every establishment have its obligation on the society, specifically, on the

government. It must conform to a certain requirement before doing business, this
is to ensure that the business is legit and allowed by the law. Compliance of the
following requirement is highly required and important because government
intervention is in behalf or for the sake of the society’s safety and wellbeing.
Permits and Licenses Cost
BIR Registration Fee 500.00

Doc Stamp for Lease Contract (39,600x12mos./1,000+1.00) 476.20
Original Issuance – SEC Reg. (1,200,000/1,000+1.00) 1,201.00
Brgy. Clearance 340.00
Sanitary Permit (Food)

Ice 150.00
Water 150.00
Sanitary Permit Fee 100.00 400.00
SEC Filling (Capital*Rate) 2,454.00

SEC Forms – General Partnership Free Online
SEC Business Name Registration – 2 mos. 90.00
Community Tax -New registrant 500.00
CCENRO Fee 40.00

Technical Study

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Technical Study

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CHAPTER III

Technical study, basically, is about knowing how a particular work is

During this study, product costing will be determined through preparation

Technical study indeed has a major impact on cost minimization.

Sotero Taco aims to manufacture a good quality and unique snacks by

Estimated preparation time: 10 minutes

Sausage & Egg Burger Pancake

Estimated preparation time: 3 minutes

Ham & Egg Burger Pancake

Ham and egg burger pancake is

Estimated preparation time: 3 minutes

Cheesy Burger Pancake

A cheesy snack that will love by

Nutella Stuff Burger Pancake

Nutella Stuff Burger Pancake a

Estimated preparation time: 3 minutes (excluding Nutella Disc freezing)

Oreo Burger Pancake

Choco Peanut Burger Pancake

Choco Peanut Burger Pancake a chocolatey peanut filling with pancake.

Estimated preparation time: 5 minutes (excluding freezing)

Banana Burger Pancake

Banana Burger Pancake a

Note: Caramelized banana can be store for up to 7 days, sugar is a natural

Estimated preparation time: 5 minutes

Mango-Langka Burger Pancake

Leche Pancake is a pancake filled

Estimated preparation time: 4 minutes (excluding preparation of leche flan)

Estimated preparation time: 8-10 minutes

Pineapple Burger Pancake

Estimated preparation time: 6-8 minutes

2 teaspoon instant coffee powder

Loaded Ice Coffee

2 teaspoon instant coffee powder

Vanilla Ice Cream Coffee

2 teaspoon instant coffee powder

Hot Plain Coffee

Milky Hot Coffee

Hot Choco Coffee

Walk to the counter area and

Take the order

Pay for the order

Proponents will rent a commercial space as it is more convenient and

The total measurement of the proposed area is approximately 8 x 9 sq. m.

MIK Prime Impressions,

Qty. Unit Item Description Supplier Cost Amount

Stainless Worktables MIK Prime Impressions,

1 Set Computer Joyo Marketing 12,435.00 12,435.00

The Production Site and Location

The proposed business location is addressed at Baozhong Dormitory,

Schools, private establishment and a hospital exist within the vicinity,

The Production/Store Layout

Upper Right View

Left Side View

Back Right Side View

Kitchen and Office

Qty. Unit Item Description Supplier Cost Amount

3 ream Short Bond Peoples 127.00 381.00

Qty. Unit Item Description Supplier Cost Amount

Production Supplies (Raw Materials)

Product/Ingredients Cost Portion Cost Servings &

Total 64.40/65.00 3.58/3.61

Total 26.92/26.98 26.92/26.98