THE ESTABLISHMENT OF CLEB’J PASTRY SHOP IN TANAUAN CITY,

BATANGAS

A Project Feasibility Study

Presented to the Faculty of College of Accountancy, Business, Economics and

International Hospitality Management

Batangas State University JPLPC Malvar

Malvar, Campus

In Partial Fulfilment

Of the Requirements for the Degree

Bachelor of Science in Hospitality Management

Alvaira, Brian G.
Manalo, Jay Mark A.
Mendoza, Earl Ceasar D.
Recio, Joy Carla B.
Papio, Lea Joy D.

November 2021
MARKET STUDY

The market analysis will be discussed in the study. It contains information about the

location and geography, demography, climate, economy, school, land information, energy

and water. A peace and order, attraction, site analysis and also accessibility, visibility,

availability, competitors, the target market, vicinity map. 

Location and Geography

Tanauan, formally the City of Tanauan, is a second-class component city in the

Philippine province of Batangas. It has a population of 193,936 inhabitants, according to the

2020 census. The population density was 1,800 people per square kilometer (4,700 people

per square mile). Republic Act No. 9005, signed on February 2, 2001, and confirmed on

March 10, 2001, established it as a city.

   The Tanauan nickname for the city is "THE CITY OF COLOR." Tanauan City is a

CALABARZON agricultural commerce center where agricultural products from various

provinces are traded.

The city has four industrial parks and is regarded as one of the Philippines' major

industrial centers.

The First Industrial Township Inc., Dolores Industrial Park, and Data Land Industrial

Park are the other three industrial parks in Tanauan City.

This simply goes to show that relocating to Tanauan Park Place will provide you with

several opportunities for earning a living because you will be living close to areas where you

can perform your trade.

 The City of Tanauan is one of the four (4) cities in the Province of Batangas. It is

located at the northeastern section of the province. The city is bordered on the north by the

town of Calamba, Laguna, on the northwest by Tagaytay, Cavite, on the west by Talisay, also

on the east by Santo Tomas City, and on the south by the towns of Balete and Malvar.

To the west, it is bordered by Taal Lake.Tanauan was founded by the Augustinians in

1584 on the northwestern bay of Lake Taal, called Tanauan Bay. Tanauan City is politically

subdivided into 48 barangays. The town is called the cradle of noble heroes due to its

contribution to the revolutionary movement of its sons Apolinario Mabini, the brains of

Katipunan, and later by the statesman Jose P. Laurel. 

Tanauan is administratively part of the province's Third District. The city has a land

area of 107.16 square kilometers or 41.37 square miles which constitutes 3.44% of

Batangas's total area. Tanauan City is divided into 48 barangay. 

The target location of establishment CLEB'J pastry shop is on the left side of the road

in Brgy. Rivera St. Poblacion 1, Tanauan City, Batangas, near at the Pet Wow, a shop for pet.

Tanauan is one of the localities in Batangas where there is a large community and

inhabitants. This is a better location to start a pastry shop. People who attend church could be

target customers. Not just in the church, but also at La Consolacion College, students will be

the ones to purchase the merchandise.

Demographic

Tanauan is a landlocked component city in the coastal province of Batangas. The city

has a land area of 107.16 square kilometers or 41.37 square miles which constitutes 3.44% of
Batangas's total area. Loam, lipa loam, lipa loam deep phase, Tagaytay sandy loam, and taal

loam are among the soil types that will make the area suitable for agricultural development. 

Zones are classed as built-up industrial, tourism, forest, agricultural, cemeteries,

dumping sites, and highways in the comprehensive land use plan. The urban area covers 18.5

hectares, while the rural region covers approximately 2,373 hectares. Its population as

determined by the 2020 Census was 193,936. This represented 6.67% of the total population

sof Batangas province, or 1.20% of the overall population of the CALABARZON region.

Based on these figures, the population density is computed at 1,810 inhabitants per square

kilometer or 4,688 inhabitants per square mile.

According to the 2015 Census, the age group with the highest population in Tanauan

is 15 to 19, with 17,009 individuals. Combining age groups together, those aged 14 and

below, consisting of the young dependent population which include infants/babies, children

and young adolescents/teenagers, make up an aggregate of 28.83% (49,973). Those aged 15

up to 64, roughly, the economically active population and actual or potential members of the

work force, constitute a total of 66.15% (114,686). Finally, old dependent population

consisting of the senior citizens, those aged 65 and over, total 5.02% (8,707) in all.

The computed age Dependency Ratios mean that among the population of Tanauan,

there are 44 youth dependents to every 100 of the working age population; there are 8

aged/senior citizens to every 100 of the working population; and overall, there are 51

dependents (young and old-age) to every 100 of the working population. The median age of

26 indicates that half of the entire population of Tanauan are aged less than 26 and the other

half are over the age of 26.

 According to the estimates above, potential customers in the area where our company

is located have the financial means to purchase our products. Customers will definitely visit

the business because pastries offer a variety of things.

Climate

In Tanauan, the summers are short, hot, and overcast; the winters are short, warm,

wet, and partly cloudy; and it is oppressive year round. Over the course of the year, the

temperature typically varies from 71°F to 92°F and is rarely below 67°F or above 95°F.

Tanauan's Average Temperature From April 7 to May 31, the hot season lasts 1.8

months, with an average daily high temperature of above 90°F. May is the hottest month in

Tanauan, with average highs of 91°F and lows of 76°F. From November 23 to February 15,

the cool season lasts 2.7 months, with average daily high temperatures below 84°F. January

is the coldest month in Tanauan, with an average low of 71°F and a high of 82°F.

Economy

Tanauan is known as an agricultural trading center of Calabarzon. Agricultural

products from Calabarzon and as far as the Mimaropa and Bicol regions are being sent here

before it reaches Metro Manila public markets.Major crops such as vegetables, coconuts,

sugarcanes, fruits, corns, rice and root crops abundantly grow and produced in the

agricultural areas. Aside from being an important agricultural center, Tanauan is also one of

the Philippines' major industrial centers nowadays hosting four industrial parks which is

home to various multinational companies and tourism facilities. The annual regular revenue

of Tanauan for the fiscal year of 2016 was ₱1,006,017,528.14.

 Economic zones and business districts are three types of business districts. The

FIRST PHILIPPINE INDUSTRIAL PARK is a 450-hectare industrial park between Tanauan

and Santo Tomas, Batangas, owned by Lopez Group and Sumitomo Corporation. Nestlé,

Honda, Brother Printers, Canon Philippines, Shimano, B/E Aerospace, Philip Morris-Fortune

Tobacco Corporation, and many other global corporations have their headquarters in FPIP

Tanauan. The First Industrial Township inc. Formerly known as PhilTown Technology

Center, the First Industrial Township Incorporated is now owned by First Philippine

Holdings, a part of the Lopez Group of Companies. Uni-President Philippines, the creator of

Homi quick noodles and Nooda Crunch, is located here. Dolores Industrial Park is a business

park in Dolores, California. In the Tanauan-Malvar area, there is an industrial park. Metro

Manila Turf Club is located there. Data Land Industrial Park is a business park located in the

city of Data Data Land Corporation owns this industrial park. This is where the company's

precast production factory is located.

The Torres Group of Companies' Tanauan City Zentrum is a multi-sectoral

development located in the heart of the new Tanauan Central Business District. The new

Tanauan City Hall, which was inaugurated on July 23, 2017, is now located there. The new

Tanauan People's Park is located in front of the new municipal hall. By 2019, TCZ will be

home to office towers, residences, and commercial hubs in addition to government buildings.
School

There are 9 private and 16 public high schools, and 27 private and 44 public

elementary schools.

Among the tertiary educational establishments in Tanauan is the First Asia Institute of

Technology and Humanities, La Consolacion College, Christian College of Tanauan, Nova

Schola, the STI Academic Center, the DMMC Institute of Health Sciences, and the Tanauan

Institute. The Tanauan Institute is the oldest private education institution in the city having

been established in 1924. The Sapphire International Aviation Academy which caters to

aspiring aircraft pilots is also located within the city at the Barradas Airstrip. 

La Consolacion, DMMC Institute of Health Science, and St. John Academy are all

near in our businesses. Students from these three schools are also target customers for our

business; they will definitely visit it more because of the unique taste of our pastry shop, and

they will also relax more here because of the comfortable area. They can also visit St. John

Evangelist Parish Church, which is comfortably located near our business.

Land Information

        The target location of the land is near at the Pet Wow in Road Side of Rivera St.

Poblacion 1, Tanauan City, Batangas. within that street, It also see the Tanauan Cathedral St.

John the Evangelist, a Catholic church, which also encloses La Consolacion College and

other educational institutions. Tanauan is a second-class component city in the Philippine

province of Batangas, officially known as the City of Tanauan (Tagalog: Lungsod ng

Tanauan). It is 107.16 km2 in size (41.37 sq mi). It is the third district of the province of

Batangas. On a political level, Tanauan City is divided into 48 barangays. The pastry shop
Cleb’J rented an unoccupied apartment. The space is approximately 50 to 60 square meters.

The rent is expected to range from 5,000 to 10,000 per month. Since it is near the church,

which is in the same barangay, this location was a good place to start for the pastry shop.

Furthermore, the pastry shop is surrounded by a vast range of businesses and establishments.

Since many people go to church and then go somewhere to eat, shop, dine, etc. it has seemed

that the Pastry Shop will attract customers.

Energy and Water

The Batangas II Electric Cooperative, Inc. Electric Cooperatives that distribute

electricity to Batangas province with its principal office at Antipolo del Norte, Lipa City. It

was organized and duly registered with the National Electrification Administration(NEA) on

Aug 12, 1977. 

Batangas II Electric Cooperative, Inc., a non-stock, non-profit cooperative that aims

to JP Laurel Highway, 4232 Tanauan, Philippines. Batelec II is a source of energy in the

tanauan city. 

The Tanauan Water District (TWD) is situated along Jose P. Laurel Highway, near

the boundaries of Tanauan and Sto. Tomas, Batangas. It is a "Category B” Water District as

categorized under the Revised Local Water District Manual on Categorization, R

eCategorization and Other Related Matters set by the Department of Budget and

Management (DBM).

The TWD was formed and became operational in May 1988 upon transfer of existing

water facilities by the Municipality of Tanauan to the Water District. It derives its water
supply from spring and wells and is distributed to the concessionaires through its 83 active

pumping stations located at various barangays of Tanauan City.

Peace and Order

In peace and order of Tanauan, The Philippine National Police, Bureau of Jail

Management and Penology, and Bureau of Fire Protection all have active presences in the

city of Tanauan. Tanauan City’s main PNP headquarters is located at #142, Mt. View

Subdivision, F Platon St., Brgy. Poblacion 3, within the city hall’s grounds and covers a total

land area of 162 square meters. It has three (3) substations located in Barangay Sambat, at the

intersection of JP Laurel Highway and A. Mabini Avenue, and in Barangay Ulango. Ideally,

the minimum standard police-to-population ratio is one to one thousand, but the active PNP

personnel in Tanauan City for the last three years have indicated that the city still needs more

police officers. The barangay safety officers (barangay tanod) and Lupong Tagapamayapa

are actively involved in maintaining peace and order within their barangay to help with the

situation. Rivera St. Poblacion 1, Tanauan City, Batangas is also included in the said

Barangay. The barangay tanod, in particular, patrols the barangay for lawless individuals,

while the Lupong Tagapamayapa resolves cases that cannot be resolved at the barangay

level. In addition, each barangay has a barangay vehicle that is used to provide services. This

is also done to prevent congestion in jails for minor offenses.

https://www.tanauancity.gov.ph/index.php/about-us/social-services/protective-services  

Attraction

Tanauan City offers scenic beauty, attractive investment prospects, a rich cultural and

historical heritage, exciting adventure, and rapid industrialization. The city's natural
resources and the dynamism and resourcefulness of its people pave the path for

competitiveness, propelling it to the pinnacle of progress and advancement. 

If you're looking for things to visit in Tanauan, here are some attractiveness. Nature's

Bounty, a view of the Taal Lake and Volcano. The six lakeside barangays of Ambulong,

Bañadero, Wawa, Boot, Gonzales, and Maria Paz offer a serene view. From the lakeside

barangays, Napayong Island provides a magnificent and peaceful view, and it is regarded the

city's tourism central focus. Today, it is a perfect site for island hopping, bird viewing,

trekking, camping, and rappelling, and you can really relax because of the fresh air here, and

the visitors will appreciate it even more because of the beautiful surroundings.

And the Mabini Shrine and Museum is also attraction in the City of Tanauan, The

youthful generation's heroism is reflected in the visuals and paintings, which are absolutely

breathtaking. The citizens of Talaga Tanauan gave a plot of land to the Municipal Council in

1939 for the Mabini Historical Marker. Mabini's birthplace was restored and a replica of his

home was built on the same place where the hero was born. For every Filipino, the shrine has

served as an inspiration and a symbol of greatness since then. Another significant date in the

city's history occurred on July 23, 2014, when Mabini's 150th birthday was commemorated.

Also the old church in Tanauan, Which is St. John the Evangelist Church. It had a

beautiful design that was a blend of Romanesque and Renaissance, but it was all destroyed

when the church was heavily damaged during World War II. It was then rebuilt in an attempt

to recreate the original look. The interior, on the other hand, was more modern, but just as

beautiful as the outside.The best time to visit is during the church' fiesta, which takes place

on December 27. Just make sure to bring your friends and family when you are within the
vicinity of Tanauan. That’s why tourists come to see the old church in Tanauan, which has a

buried World War II history. When many schools have field trips, it is also one of the

destinations.

There are also resorts to visit such as South Hill Resort, Nicayeren Lake Front Resort,

and Awilihan Private Paradise Resort, The Vineyard, Joseph Resort, and Sunshine Resort

that are sure to relax the tourists who visit here. There are also farm attractions like

HappyLife Farm, which is the most popular in Tanauan when it comes to farms. It is sure to

make you feel relaxed here, especially when with family and friends. You will surely enjoy

the unique nature of the place. It's also good for taking pictures, as young people who love to

take pictures.

For travelers who love to eat and dine in Tanauan City, they have a lot of food

establishments that customers would really enjoy. Some restaurants like Rose and Grace

Restaurant, Casa Emelita, Lebrilla’s Restaurant, Bosho’s Lomi, Anchor Point Diner, and the

big restaurants like Jolibee, Mc. Donalds, and others.

 Site Analysis

   Tanauan is known for its growing industrial and commercial communities.

Businesses gain from the industry and enterprises is becoming well-known and earning

money. However, Victory Mall, is used to be Tanauan's public market. And the Waltermart

is also a establishment which located at 1264 Pres. J P. Laurel Hwy, Tanauan. Where people

go there for shopping, dining, etc. However, Darasa's big population will be monitored

because of the size of the area in Tanauan, many subdivisions have sprung up, including

Deca Homes, Citta Maria subv. Amaville, City Victoria, and others.
Accessibility, Visibility, Availability

 The proposed business, Cleb’J pastry shop, is easily accessible in roadside. It is also

reachable by public and private vehicle. Where the customers will immediately notice the

shop. The shop is surrounded by other businesses and establishments. As it is a rented space,

it is available to those who want to start their own business.

Telecommunications companies that serve Tanauan include the Philippine Long

Distance Telephone Company (PLDT), Digitel Telecommunications, Globe Telecom, Smart

Communications, and the Philippine Telegraph & Telephone Company (PTT). Tanauan

residents rely on this land-based telecommunications system to communicate as quickly as

possible. Isla Cable TV Service Inc. provides cable and satellite television to inhabitants of

the municipality, allowing them to remain informed about the state of the nation and world.

Tanauan City Batangas is one of the provinces in the Philippines’ CALABARZON

region, in the country’s northeast part. The city is bounded by the province of Laguna to the

north, the municipality of Malvar to the northwest, the Taal Lake to the southwest, and the

municipality of Santo Tomas to the east. It is politically subdivided into of 48 barangays.

Linking the city to Metro Manila and other areas in Batangas is the President Jose P Laurel

Highway.
Competitors

In the chosen location, we reviewed the establishments or businesses that would serve

as our competitors.

The following are Gotcha-a Milktea, Pasta Maria, Karaage Food Station. These three

competitors are not too far from the products of CLEB’j pastry shop, Because the product

that they sell is all the same which is a Food Product. However, the said establishments are

more competitive, and also expensive, and they earn lower incomes.

Target Market

 The business target market includes travelers, workers in industrial parks and offices,

as well as employees and clients of the DMMC Institute of Health Science. People who often

went to church as well as those who lived nearby were present. Students from La

Consolacion College, DMMC Institute of Health Science, and St. John Academy.
Vicinity Map
TECHNICAL STUDY

This study will show and discuss the proposed food establishment in terms of its

goals, objectives, procedures, SWOT analysis, employees, space planning, space allocation,

floor plan, construction cost materials as well as the equipment and machinery, furniture and

last the waste disposal.

A. Name and Logo of the Business

The name of the business is CLEB’J Pastry Shop. This name came from our initials C

for Carla, L for Lea, E for Earl, B for Brian and J is for Jaymark. We decided to take the
initials of our name because we want to make this business close to our heart. In the center of

our logo, it was the name of our business because we want it to be more personalized. Since

our business will be Pastry shop, we choose sweet colors – pink and blue for our logo. We

want to make the customers feel the sweetness in our shop by just looking at the logo. 

CLEB’J Pastry Shop is a shop that offers sweet baked goods such as croissants,

muffins, cinnamon rolls, cookies, macaroons, pies, mousses, cupcakes and cakes that will

suit the taste of the customers. This shop also offers different varieties of coffee that will

surely be enjoyed by all coffee lovers. 

Vision

CLEB’J Pastry shop's vision is to provide top quality baked goods and provide an

exceptional quality that will bring special joy to the customers. To exceed the customers

expectation and to make the customers satisfied with their eating experience. 

Mission

To satisfy and achieve the expectation of the customer by providing the highest

quality of customer service, our shop also aims to serve affordable products that adjust to

meet changing needs.

Business Goals and Objectives

 To serve a quality and satisfying baked goods and different varieties of coffee that

everyone will enjoy. 

 To give our customer an efficient service

 To offer a menu with affordable prices.

 To provide environments that promote personal hygiene.

 To make the customers enjoy and satisfy with their eating experience
SWOT Analysis

Strengths

CLEB’J Pastry Shop has a good quality of customer service. It also has a good

location and a relaxing ambiance. It also has a quality menu with satisfying food. 

Weaknesses

CLEB’J Pastry Shop is not yet famous compared to other brands. It doesn’t have

space for outdoor seating and due to the pandemic; it can only accommodate only 50 percent

of the total seating inside the shop. 

Opportunities

CLEB’J Pastry Shop offered delicious food at an affordable price for everyone. This

shop also caters promotional events and gatherings for clients. It can also accept a lot of

orders for some occasions. 

Threats

Due to the pandemic, it has a high risk of closure of food service institutions and it

may affect our shop and lose customers due to the big competitions in the area.
Organizational Chart 

The shop will be operated by the following people:

FIGURE 1

ORGANIZATIONAL CHART

The Owner/ CEO

The Owner/ CEO are responsible for providing direction for the business. They are

the one who create, communicate and implement the organization’s vision, mission, and
overall direction. They lead the development and implementation of the overall

organization’s strategy.

Admin and Personnel Manager 

Admin and Personnel Manager are responsible for managing the daily activities in the

business. They are the one who reports to the Chief Executive Officer and attends to

Customers complaints and enquiries. They also prepare budgets and reports for the

organization. 

Chief Chef

The Chief Chef is responsible to make sure that quality is maintained at all times.

They are the one who oversees the entire bakery process and responsible for preparing

different flavors and styles for all our bakery products. They also make the lists and budget

for bakery supplies. 

Accountant/ Cashier

They receive payments on behalf of the bakery. Responsible for preparing a financial

report at the end of every working week and handles all financial transactions on behalf of

the bakery. 

Barista

They are responsible for making different varieties of coffee that the customer may

ask. 

Assistant Bakers 
 They are responsible for assisting the Chief Chef, they also do errands that are related

to their work. 

Security Officers

They are responsible for ensuring that the facility is secure at all times. And also they

give security tips to staff members from time to time. And controls traffic and organizes

parking. 

Cleaners 

They are in charge of keeping the facility clean at all times. They also make certain

that toiletries and supplies do not run out. They were given the task of cleaning the buildings

inside and outside.

Salary of Employees

One of the most significant factors in a company's success is its employees. It is

critical to hire the right people for the proper jobs, and it is even more critical to pay each

person a fair wage. The employee's rate is determined by the day of their shift and their job.

According to the Department of Labor and Employment's description of Regional Daily

Minimum Rates for Non-Agriculture Businesses, each employee will be paid the minimum

daily wage rate (for CALABARZON).

 Table 1
Salary of Employees

Position Number of Employee Daily Monthly Salary Yearly Salary

Rate

Manager 1 ₱ 1,886.00 ₱47,317.00 ₱668,304.00

Chef Baker 1 ₱550.00 ₱13,200.00 ₱158,400.00

Ass. Baker 1 ₱500.00 ₱12,000.00 ₱144,000.00

Barista 1 ₱450.00 ₱10,800.00 ₱129,600.00

Cashier 1 ₱400.00 ₱9,600.00 ₱115,200.00

Security 1 ₱618.00 ₱12,332.00 ₱174,173.00

Officer

Cleaners 1 ₱400.00 ₱9,600.00 ₱115,200.00

Flow of Service

The service will begin at the counter, where the allocated order will be received by

the waiter/waitress/cashier, which will accept payment and deliver the orders. The waiter is

also responsible for cleaning up the mess and dispatching it to the kitchen.

Pricing Method
 CLEB’J Pastry Shop is a casual eating facility, menu Board Format was considered.

It's a board with the meal menu inscribed on it. It will be hung on the higher wall so that

when customers enter the restaurant, they can read the menu clearly.

Menu

Floor Plan
Functionality

The CLEB'J Pastry Shop will have areas allocated to function and procedure. The

kitchen is where the food and beverages that will be served will be processed. The kitchen

space will also have a washing station and a storage area for any remaining extra equipment

and utensils.

Versatility

Customers can purchase food and beverages at the pastry shop. Food preparation

takes place in the kitchen at the same time as the ingredients for the cake and drinks,

although the kitchen is where the majority of the preparation takes place. To avoid cross

contamination and apply sanitation, some space in the kitchen is set off for the utensils, tools,

and equipment used in the preparation of food and beverages.

Practicality and Convenience

Customers may easily observe the business because it is located near the Tanauan

Church. We provided a delivery door at the end of the Pastry shop on the right side for

delivering the ingredients for the food and beverages. The storage area is on the right side of

the kitchen for easy access by the workers, while the garbage area is at the far back of the

pastry shop to ensure that the preparation area is kept clean. Inside the kitchen, the food
preparation table will be near the dispatch window so that food may be easily sent to be

served by the waiter/waitress. The waitress/waiter also does not need to go into the kitchen to

place the soiled dishes and utensils in the dishwashing area. This is to prevent the

waitress/waiter and dishwasher from having to go back and forth to the kitchen, which can

cause overcrowding.

Maximizing the use of Space

When it comes to the design of the preparation room, it's critical that the employees

can move quickly and have easy access to all of the crucial areas, such as storage, receiving,

and preparation. When it comes to material and personnel movement, the delivery area and

storage area should be close to the receiving area. The cooking area is positioned on the left

side of the kitchen, while the washing area is on the right side. The cashier is in the front of

the kitchen, and the service area on the left side is where the guest's orders are placed if they

are ready to be served to the client in the dining room by the waitress/cashier.

Built in Sanitation

The pastry shop, particularly in the dining room, will use centralized air conditioning

with sufficient circulation to keep the place cool and to make customers feel comfortable and

relaxed. 

We will utilize wood flooring to match the color scheme of the pastry business. It is

also pleasing to the customer's eye and simple to maintain.

In terms of the ceiling, we plan to use a concrete ceiling painted in cream or white to

assist reduce the heat within the pastry shop.

  This is done to make consumers feel at ease while they are at the pastry shop. To

give the pastry shop a vintage look, we'll utilize chandelier lights and old lanterns for

lighting. It also contains emergency lighting in the walls in case of a brownout.

Ergonomics

CLEB'J store will ensure that the design of their establishment is both human and

environmentally safe. In addition, the company ensures that each client is comfortable while

on the premises.

Concern for Physically Challenged Persons

We shall be assisted by CLEB'J store for those who are disabled or if we have a

disabled individual. CLEB'J store will also include special locations for those who are

visually disabled or completely blind, which will be close to the pastry shop's entrance/exit.

The pastry store will also provide them with a customized service in which they will not need

to order at the counter and instead will be served by the counter. In other words, servers can

place their orders without having to go to the counter.

Concern for the Environment

The Pastry Shop will provide plants in a small pot and set it in the center of the dining

table as part of its commitment to becoming an environmentally friendly establishment.

Decomposing waste is distinguished from non-perishable waste when it comes to waste.

Safety and Security

 Inside the pastry business, CLEB'J will install a CCTV camera. They will also

provide one (1) fire exit place at the end of the pastry store on the right side in the event of a

fire. In the event of a fire, they will additionally give two (2) fire extinguishers. The first is in

the kitchen, while the second is in the service area. They will also create rules and regulations

for customers, such as prohibiting customers from entering the pastry store while wearing a

helmet for safety reasons.

Color 

In our  pastry shop we will use the color  white, lite brown and black for slightly

lining because the color is so cool , relaxing and gives an appetite to the eyes of the customer.

This is to compliment the business logo and for the  main product which is cookies and

cakes. We choose that color  that will complement our  product so that the customer will

enjoy the ambiance and their food.

Noise and Control

In our pastry shop, the noise and sound control is 15-3 decibels. We will make it sound proof

so that the customer or guest will not disturb or distract from the noise outside.

Music

In our pastry shop we will play soothing  relaxation  music like the music played  by 

Peder B. Helland. We can also choose to play music depending on the mood of the customer.

Finishes

The wall of  the pastry shop will be finished  by putty to have a smooth finish and it

will be painted. There will be a glass wall in the front and  at the right side of the pastry shop.
Amenities and Accessories

We will use light brown and white color and picture for our walls. The design of the

pictures will be inspirational quotations and inspirational events. The wall has

paintings of cookies, cakes, pies and muffins. While customers waiting on his orders can

enjoy taking pictures from their background to serve as their souvenir. They can also

upload it in social media right after since CLEB’J will offer free access to the internet while

their food is not already yet served.

Market Segment

The business target market includes travelers, workers in industrial parks and offices,

as well as employees and clients of the DMMC Institute of Health Science. People who often

went to church as well as those who lived nearby were present. Students from La Consolation

College, DMMC Institute Science, and St. John Academy.

Visibility

The business is visible to the public and target consumers because the establishment

will be facing the National Road where public and privately owned vehicles pass by.

Accessibility

Accessibility of the location is important, just like the visibility, so that the customer

can easily obtain the business producer or service. It should be accessible to all who have

private cars and even for those who are commuters.

Traffic Count

The business area is a transfer point for commuters where they transfer during

commute. They expect a large percentage of the population of nearby barangay, daytime

population, commuters transferring from one route to another on an average day. The number

of people who can go to the La Consolation College, DMMC and ST. John academy is more

than 300, and the possible number of potential customers of the business is less than 100 and

the number of private vehicles is less than 40.

Garbage Disposal

Disposal of production’s waste could not be a big problem to the establishment

because there are garbage collectors that collect containers/plastics of the raw materials and

supply every Friday in the municipality of Tanauan. The business plans to segregate the

garbage into biodegradable and non-biodegradable sections

Space Allocation

Table 2
Space Allocation

Area Size (sq.m) Cost

Kitchen 6.65 sq. m 7,647.50
Serving Area 8.56 sq. m 9,844.00
Dining Area 25.85 sq. m 29,727.50
Walk-in Cooler/ Storage Area 12.5 sq. m 14,375.00
Receiving Area 1.44 sq. m 1,656.00
TOTAL 55 sq.m 63,250.00
Construction Materials

In building an establishment choosing and considering the quality of the materials to be used

are very important. When buying those findings hardware where you can buy all those will

not difficult because it can be easily found everywhere.

Table 3
Construction Materials

Materials Quantity Unit cost Total cost

Paint 8L 187.5 1,500
Window ---- 1,972.00 9,860.00
Glass wall ---- 15,000 15,000
plywood 10pcs 860.00 8,600
Nail (2) 1kg 137.89 137.89
Nail (3) 1kg 131.7 131.7
Concrete nail 1kg 172.23 172.23
Tiles 100pcs 150.00 15,000
Cement 10 bags 150.00 1,500
Etc. Etc. Etc. 20,000
TOTAL MATERIALS 71,901.82
Source of Data: TheProjectEstimate.com

Table 4
Electrical Material

Materials Quantity Unit cost Total cost

Utility Box 5pcs. 150.00 750.00
Universal Outlet 15pcs. 199.75 2,996.25
Electrical Tape 10 pcs. 150.00 150.00
Panel Board 1pc. 460.00 460.00
Switch 3pcs. 126.00 378.00
PVC Junction Box 10 pcs. 250.00 250.00
Ceiling Pin Light 10 pcs. 800.00 800.00
TOTAL MATERIALS 5,784.25
Source of Data: iprice.ph
 Table 5
Labor Cost

Workers Quantity 1 month of Construction

Labor 5 65,000.00
Foreman 1 26,000.00
TOTAL 91,000.00

Kitchen Equipment

The tables show of kitchen equipment that will be used in operation of establishments

Table 6
Kitchen Equipment

Materials Quantity Unit cost Total cost

Build in Oven 1 32,205 32,205
Microwave oven 1 7,482 7,482
Refrigerator 1 15,000 15,000
Electric Mixer 1 2,512 2,512
Hand Mixer 1 249.00 249.00
Blender 1 2,500 2,500
Espresso Machine 1 49,000 49,000
Hot Water Dispenser 1 3,200 3,200
Exhaust Fan 1 1,000 1,000
Weighing Scale 2 489.00 978.00
TOTAL MATERIALS 114,126
Source of Data: iprice.ph

Kitchen Tools

Kitchen tools are things needed in the preparation of the food.

Table 7
Kitchen Tools

Materials Quantity Unit cost Total cost

Wooden Spoon 3 pcs. 130.00 390.00
Cup Cake Underline 5 packs 108.33 108.33
Strainer 3 pcs. 230.00 690.00
Grater 1pcs. 227.05 227.05
Pastry Brush 3pcs. 109.00 327.00
Muffin Pan 6pcs 259.00 259.00
Wire Whisk 3 pcs 220.00 660.00
Mixing bowl 5 pcs. 329.80 1,649.00
Pastry Bag and Tips 1 set 388.00 388.00
Spatula 3 pcs. 150.00 450.00
Cake Pan 3 pcs. 499.00 499.00
Knife 4pcs. 846.00 846.00
Chopping Board 2pcs. 450.00 900.00
TOTAL MATERIALS 7,393.38
Source of Data: iprice.ph

Dining Utensils

The dining utensils are the things by the customers in dining area. It includes different

kinds of glassware, dinnerware, and flatware that can be used in the presentation and eating

food.

Table 8
Dining Utensils

Materials Quantity Unit cost Total cost

Plates 50 pcs 600.00 7,500.00
Spoon 50 pcs. 198.00 1,650.00
Fork 50 pcs. 198.00 1,650.00
Teaspoon 36 pcs. 749.00 749.00
Cup and Saucer 50 pcs. 400.00 20,000
Glass 50 pcs. 329.00 2,741
Cappuccino Cup 20 pcs. 877.00 17,540
Latte Cup 15 pcs. 700.00 10,500
Serving Tray 3 pcs. 799.00 799.00
Straw Holder 1 pc. 530.00 530.00
Steaming Pitcher 2 pcs. 440.00 880.00
Mason Jar 24 pcs. 1,500.00 3,000.00
TOTAL MATERIALS 67,539
Source of Data: iprice.ph
Cleaning tools and Supply

Cleaning tools and supplies are needed in maintaining cleanliness of coffee shop.

Table 9
Cleaning tools and Supply

Materials Quantity Unit cost Total cost

Broom & dustpan 1 pc. 412.00 412.00
Mop and Bucket 1 pc. 586.00 586.00
Bathroom cleanse & toilet brush 1 pc. 486.00 486.00
Trans Cans & bags 3 pcs. 300.00 900.00
Surface & Glass cleaners 3 pcs. 1,058.00 1,058.00
Dishwasher Detergent 1 pc. 120.00 120.00
Glass Squeegee 1 pc. 130.88 130.88
Paper Supplies (Tissue) 1 pc. 300.00 300.00
Sponge 1 pc. 60.00 60.00
Sanitizer solution 1 pc. 586.00 586.00
Rubber Cloves 1 box 300.00 300.00
Hand Soap 1 pc. 60.00 60.00
TOTAL MATERIALS 4,998
Source of Data: iprice.ph

Furniture’s

Table 10
Furniture’s

Materials Quantity Unit cost Total cost

Coffee Tables and Chairs 6 sets 3,000 36,000
Air Condition 2 pc. 37,500 75,000
Air Humidifier 1 pc. 890.00 890.00
Audio Speaker 1 set 3,395.00 3,395.00
Automatic Alcohol 1 pc. 4,845.00 4,845.00
Dispenser
Thermal Scanner 1 pc. 2,299.00 2,299.00
Sink 2 pcs. 4,855.00 9,710.00
Emergency Light 2 pcs. 1,199.00 2,398.00
TOTAL MATERIALS 134,537
Source of Data: iprice.ph
Pre-operational Expense

Table 11
Pre-operational Expense

Ite Description Unit Price Total

m
Menu Board Display Card Light 1,500.00 1,500.00
Tarpaulin(3pcs) 3 x 4 ft 400.00 1,200.00
Flyers(300pcs) 3 x 7 inch 7.00 2,100.00
TOTAL MATERIALS 4,800
 Financial Study

Source of Funding

To start up the business, the owners assume the amount of the capital that going to provide.

The owners will invest PHP300,000.00 each as the first source of income in starting a

business. All the material needed from construction cost up to what the establishment will

offer included to the capital invested by the owners. The owners will apply a loan from a

bank or loaning institution as source of income if necessary.

Projected Cost

The table shows the estimated capital of CLEB’J Pastry Shop including rental cost, labor

cost, kitchen and equipment, utility and permit expense, administrative expense and

ingredient cost to be provided in order to come up a food service establishment.

1. Rental Cost (2 months) 50,370.00

2. Labor Cost

7 days Construction 91,000.00

Furniture and Fixtures 134,537.00

3. Equipment Cost

Kitchen Tools and Equipment 121,519.38

Dining Utensils 67,539.00

Cleaning Tools and Supplies 4,998.00

4. Utility Expense (for 2 months) 14,798.00

5. Permit Expense 4,650.00

6. Pre-Operational Expense

Marketing and Promotional Expense 4,800.00

7. Administrative Expense (salary) 58,650.00

(For 1 month)
Direct Labor 70,620.00
Frappe Mocha

Ingredients Unit Size Unit Cost Portion Cost

Cost
coffee granules 1kg 1,200 1 tsp 9.21
boiling water 0 0 1/4 cup 0
Fresh milk 1L 140 1 cup 11.2
chocolate syrup 750 ml 720 4-1/2 tsp 8.9
crushed ice 1kg 30 10g 0.30
Whipped cream 1kg 329 2 tbsp 9.87
Total: 39.48

Caramel Frappe

Ingredients Unit Size Unit Cost Portion Cost Cost

brewed coffee 1 Liter 140 1 cup 9.21

frozen into cubes milk 1 Kilogram 1,373 ½ cup 11.2
sugar 1kg 329 3 tbsp 9.87
caramel syrup 750ml 490 2 tbsp 14.24
whipped cream 1kg 329 2tbsp 9.87
Total Php 54.39

Café Latte

Ingredients Unit Size Unit Cost Portion Cost Cost

Fresh Milk 1 Liter 140 80ml 11.2

Coffee Bean 1 Kilogram 1,200 15grams 9.21
Arabica
Chocolate Syrup 750ml 720 ½ tsp 1.78
Vanilla Syrup 750ml 490 1/8 oz. 2.42
Total: Php 24.61

Iced Coffee

Ingredients Unit Size Unit Cost Portion Cost Cost

Coffee Bean 1 kg 1,200 1 oz P 33.6

Arabica
Fresh Milk 1L 140 110ml 15.4
Sugar 1 kg 50 2tbsp 1.5
Ice 1 kg 35 10g 0.35
Total P 50.85

Chocolate Mocha

Ingredients Unit Size Unit Cost Portion Cost Cost

Espresso 1kg 1,373 30 grams 21.85

Chocolate syrup 750 ml 720 2tbsp 14.24
Milk 1L 140 90 ml 12.6
Whipped Cream 1kg 329 2tbsp 9.87
Crushed Chocolate 1kg 264 3tbsp 5.65
cookies
Total: 64.21

Cold Brew Coffee

Ingredients Unit Size Unit Cost Portion Size Cost

Cold Brew Concentrate 900 ml 450 90 ml 45
Cranberry juice 1L 129 70 ml 9.03
Syrup 750 ml 329 10 ml 4.38
Lime, Orange or Lemon 1kg 100 3 to 4 slices 3.50
wedges
Total: 61.91

Strawberry Cheesecake

Ingredients Unit Size Unit Cost Portion Cost Cost

Crushed Graham 200g 40.90 10g P 2.04
Butter 225g 135 1tbsp 9.00
Sugar 1kg 50 1c 10.00
Heavy Cream 225ml 79 2g 10.53
Cream Cheese 225g 190 15g 5.27
Egg 1pc 7 1pc 7.00
Vanilla 750ml 439 ¼ oz .84
Salt 500g 16.60 ½ tsp 0.08
Strawberry 595g 220 20g 7.39
Total P 52.15

Muffins

Ingredients Unit Size Unit Cost Portion Cost Cost

all-purpose flour 800g 130 2 cups 22.68
baking powder 100g 45 3 teaspoons 1.8
Salt 500g 16.60 ½ tsp 0.08
white sugar 1 kilo 60 3 teaspoons 0.50
Egg 1 tray 200 1pc 7.00
Milk 1 liter 140 1 cup 9.54
vegetable oil 1 liter 114 ¼ cup 5.65
Total: 47.25

Chocolate Cake Mousse

Ingredients Unit Size Unit Cost Portion Cost Cost

unsalted butter 500 g 95 3 tablespoons 12.23
semisweet chocolate 1kg 135 6 ounces 22.96
Eggs 1 tray 200 3 large 21.00
cream of tartar 50g 36 ½ tsp 2.38
heavy cream 225ml 79 1 cup 11.05
Sugar 1 kilo 60 ¼ cup &2tbsp 3.75
vanilla extract 750ml 439 ½ tsp 1.25
Total: 74.62

Croissants

Ingredients Unit Size Unit Cost Portion Cost Cost

active dry yeast 125g 46.10 1 ¼ teaspoons 0.07
all-purpose flour 800g 130 1 ¾ cups 19.85
white sugar 1 kilo 60 3 teaspoons 0.50
Salt 1 kilo 50 1 ½ teaspoons 0.75
Milk 1 liter 140 ⅔ cup 8.75
unsalted butter 500g 95 ⅔ cup 16.15
vegetable oil 1 liter 114 2 tablespoons 1.18
Egg 1 tray 200 1 pc 7.00
Total: 53.75

Vanilla Cupcake

Ingredients Unit Size Unit Cost Portion Cost Cost

all-purpose flour 800g 130 1 ¼ cups 14.17
baking powder 100g 45 1 ¼ tsp 0.75
Salt 1kilo 50 ½ tsp 0.25
unsalted butter 500g 95 ½ cup 23.75
Sugar 1kilo 60 ¾ cup 9.00
Eggs 1tray 200 2 large 13.33
Buttermilk powder 1kilo 155 ½ cup 15.50
pure vanilla extract 750ml 439 2 tsp 5.00
Total: 81.75

Cinnamon Rolls

Ingredients Unit Size Unit Cost Portion Cost Cost

milk 1Liter 140 ¾ cup 7.16
yeast 125g 65 2 ¼ teaspoons 1.38
granulated sugar 1kilo 60 ¼ cup 3.00
egg 1tray 200 2pcs 13.33
unsalted butter 500g 95 ½ cup 9.38
bread flour 1kilo 70 4 cups 35
Salt 1kilo 50 ¾ teaspoon 0.75
brown sugar 1kilo 60 2/3 cup 2.50
ground cinnamon 100g 70 1 ½ tablespoons 1.05
Total: 73.55

Macarons

Ingredients Unit Size Unit Cost Portion Cost Cost

powdered sugar 1kg 165 4 ¾ cups 94.65
almond flour 1kg 330 1 cup (95 g) 31.35
Salt 1kg 50 1 teaspoon 0.28
egg 1tray 200 3pcs 18.00
vanilla extract 750ml 439 1 ½ teaspoon 3.75
food coloring 20ml 52.50 2 drops 0.52
granulated sugar 1kg 60 ¼ cup (50 g) 3.00
unsalted butter 500g 95 1 cup (230 g) 4.69
heavy cream 1L 180 3 tablespoons 8.43
Total: 164.67

Chocolate Chip Cookies

Ingredients Unit Size Unit Cost Portion Cost Cost

All-purpose flour 800g 130 2 ¼ cups 36.56
Egg 1tray 200 1pc 6.66
Vanilla extract 750ml 439 1 tsp 2.5
Chocolate chips 1kg 276 2 cups 65.00
Brown sugar 1kilo 60 ¾ cup 9.00
Baking soda 100g 45 1 tsp 0.25
Granulated sugar 1kilo 60 ¾ cup 9.00
Nuts 1kilo 240 1 cup 48.00
Salt 1kilo 50 ½ tsp 0.14
Butter 500g 95 1 cup 4.69
Total: 181.80

Direct Materials Cost Unit

 There are 12 seats in the

establishment
 12 hours = Number of operations
 300 = Assumed number of productions daily
 5 = days of operation Direct Labor
 1500 = Assumed production in a week.
 400 (rate/worker) x 5 (days of

operation)

Direct Material Cost/Unit  2,000/ 1500 = 1.33

Frappe Mocha 39.48 Factory Overhead

Caramel Frappe 54.39
Café Latte 24.61
Iced Coffee 50.85  Depreciation + Other Expenses
Chocolate Mocha 64.21
Cold Brew Coffee 61.91
Strawberry 52.15 Depreciation
Cheesecake Construction Cost = 71,901.82
Rental Cost = 50,370.00
Muffins 47.25
Equipment = 194,056.38
Chocolate Cake 74.62
Labor Cost = 91,000.00
Mousse
_____________________________
Croissants 53.75
Vanilla Cupcake 81.75 Total: 407,328.20/1825(5yrs)
Cinnamon Rolls 73.55 =223.19x5
Macarons 164.67 =1,115.97/1500
Chocolate Chip 181.80 For Depreciation = 0.74
Cookies
Other Expenses
Permit = 4,650
Utility Expense = 88,788
Pre -Operating expense = 4,800

_____________________________________

Total: 98,238/365

= 269.15x5

= 1345.75/1500

For Other Expenses = 0.89

Selling Price

The table below presents the selling price of the menu offered in CLEB’J Pastry Shop.

Table 12
Selling Prices
Menu Direct Direct Factory Total Cost Marked Up Selling Price VAT Selling Price Market
Material Labor Overhead Manufactured (30%) (w/o vat) 12% with VAT Price
Frappe Mocha 39.48 0.74 0.89 45.24 13.57 58.81 7.06 65.87 66.00

Caramel Frappe 54.39 0.74 0.89 60.15 18.05 78.20 9.38 87.55 88.00

Café Latte 24.61 0.74 0.89 30.37 9.11 39.48 4.74 44.22 45.00

Iced Coffee 50.85 0.74 0.89 56.61 16.98 73.59 8.83 82.42 83.00

Chocolate 64.21 0.74 0.89 69.97 20.99 90.96 10.92 101.88 102.00
Mocha
Cold Brew 61.91 0.74 0.89 67.67 20.30 87.97 10.56 98.53 99.00
Coffee
Strawberry 52.15 0.74 0.89 57.91 17.37 75.28 9.03 84.31 85.00
Cheesecake
Muffins 47.25 0.74 0.89 53.01 15.90 68.91 8.27 77.18 78.00

Chocolate Cake 74.62 0.74 0.89 80.38 24.11 104.49 12.53 117.02 117.00
Mousse
Croissants 53.75 0.74 0.89 59.51 17.85 77.36 9.28 86.64 87.00

Vanilla 81.75 0.74 0.89 87.51 26.25 113.76 13.65 127.41 125.00
Cupcake
Cinnamon 73.55 0.74 0.89 79.31 23.79 103.10 12.37 115.47 116.00
Rolls

Macarons 164.67 0.74 0.89 170.43 51.13 221.13 26.54 247.67 248.00

Chocolate Chip 181.80 0.74 0.89 187.56 56.27 243.83 29.26 273.09 273.00
Cookies

Income Statement
 The income statement consists of the total sale forecast for the year 2021.

Table 13
Income Statement
Year 2021

Menu Selling Price Number of Amount

Unit Sold
Frappe Mocha 66.00 2,500 165,000.00
Caramel Frappe 88.00 2,500 220,000.00
Café Latte 45.00 3,950 177,750.00
Iced Coffee 83.00 3,050 253.150.00
Chocolate Mocha 102.00 2,000 204,000.00
Cold Brew Coffee 99.00 1,350 133,650.00
Strawberry Cheesecake 85.00 2,700 299,500.00
Muffins 78.00 4,700 366,600.00
Chocolate Cake Mousse 117.00 2,000 234,000.00
Croissants 87.00 3,000 261,000.00
Vanilla Cupcake 125.00 2,500 312,500.00
Cinnamon Rolls 116.00 1,400 162,400.00
Macarons 248.00 4,700 1,165,600.00
Chocolate Chip Cookies 273.00 4,500 1,228,500.00
TOTAL: ₱4,930,500.00

Cost of Sales

The cost of sales is the accumulated total of all costs used to create a product or
service, which has been sold.

Table 14
Cost of Sales
(IC*365)
Menu Ingredients Cost Amount
Frappe Mocha 39.48 14,410.20
Caramel Frappe 54.39 19,852.35
Café Latte 24.61 8,982.65
Iced Coffee 50.85 18,560.25
Chocolate Mocha 64.21 23,436.65
Cold Brew Coffee 61.91 22,597.15
Strawberry Cheesecake 52.15 19,034.75
Muffins 47.25 17,246.25
Chocolate Cake Mousse 74.62 27,236.30
Croissants 53.75 19,618.75
Vanilla Cupcake 81.75 29,838.75
Cinnamon Rolls 73.55 26,845.75
Macarons 164.67 60,104.55
Chocolate Chip Cookies 181.80 66,364.30
Total: ₱374,128.65

Return of Investment

Total Sales - 4,930,500.00

Cost of Sales – 374,128.65

Gross Profit – 4,556,371.35

Operating Expense – 616,837.76

Net Income – 3,939,533.59

Return of Investment

ROI =

Employee Salary

Employees are one of the most important reasons for a business to be successful.
Hiring right people for the right job is important and providing appropriate salary for every
employee is more important. The rate of the employee is based on their day of shifting, and
according to their position. In accordance to the summary of Regional Daily Minimum Rates
for Non- Agriculture Businesses established by the Department of Labor and employment,
each employee will have received the minimum daily wage rate (for CALABARZON).

Table 15
Employees Salary

Position Number of Daily Rate Monthly Salary Yearly Salary

Employee
Manager 1 Php1,886.00 Php47,317.00 Php668,304.00
Chef Baker 1 Php550.00 Php13,200.00 Php158,400.00
Asst. Baker 1 Php500.00 Php12,000.00 Php144,000.00
Barista 1 Php450.00 Php10,800.00 Php129,600.00
Cashier 1 Php400.00 Php9,600.00 Php115,200.00
Security officer 1 Php618.00 Php10,400.00 Php174,173.00
Cleaners 1 Php400.00 Php10,400.00 Php115,200.00

Table 16
Employees Benefits

Benefits Number of Monthly Premium Yearly Premium

Employee
SSS Premium 6 Php3,915.00 Php46,980.00
Phil-Health Premium 6 Php780.00 Php9,360.00
13 Month 6 Php5,440.00 Php65,280.00
Total: 121,620.00

Table 17
Number Employees

Position Quantity
Barista 1
Pastry Chef and Asst. Pastry Chef 2
Waiter/Waitress, Cashier 2
Dishwasher 1

Utility Expense

Utility Expenses are expenses consumed in its whole period operation. This includes

the electricity, water, internet and other expenses

Table 18
Utility Expense

Utility Annual Expense

Electricity 52,700.00
Water 10,500.00
Internet 15,588.00
Other expense 10,000.00
Total: Php88,788.00
Permit Expenses

The CLEB’J Pastry Shop will complete the business registration process. The

following permits should be attained in compliance with the law.

Table 19
Taxes and License

Particulars Amount
Barangay Permit P550.00
Business Permit P500.00
Mayor’s Permit P600.00
TIN Registration and BIR (includes booklet, P550.00
printing of receipt and invoice)
DTI Registration Fee P400.00
Business Sticker P350.00
Sanitation Fee P400.00
Environmental Fee P450.00
Fire Safety Inspection Certification P550.00
Annual Safety Inspection Fee P300.00
Total Taxes and License: Php4,650.00