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CHRIST THE KING COLLEGE
9014 GINGOOG CITY, PHILIPPINES

BACHELOR OF SCIENCE IN BUSINESS
ADMINISTRATION AND ACCOUNTANCY
FEASIBILITY STUDY
Submitted to:
Mr. Jeric B. Madelo, DBA
Submitted by:
Arbuis, Shaznay T.
Ballozos, Fegen R.
Cabana, Lowela P.
Cagalawan, Niñalyn B.
Cañete, Melanie T.
Labita, Rona Mae B.
Pajo,Queenie Vicefe A.
Salarda, Rheanell C.
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Republic of the Philippines
National Highway, Gingoog City
APPROVAL SHEET
This Feasibility Study entitled ‘’PATATA DE TORTITA’’ prepared and

submitted by Shaznay T. Arbuis, Fegen R. Ballozos, Lowela P. Cabana, Niñalyn
Cagalawan, Melanie Cañete, Rona Mae B. Labita, Queenie Vicefe A. Pajo,
Rheanell C. Salarda in partial fulfillment of the requirements for the degree of
Bachelor of Science in Business Administration and Accountancy. This has been
examined and is recommended for acceptance and approval for ORAL
DEFENSE.
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Adviser
PANEL OF EXAMINER
Approved in partial fulfillment of the requirements for the degree of Bachelor of

Science in Business Administration and Accountancy by Oral Defense with a
grade of_____.
Mr. Jeric B. Madelo, DBA Ms. KIMBERLIE A. LABITA, MA-HRD

Chairman Panelist
Approved in partial fulfillment of the requirements for the degree of Bachelor of

Science in Business Administration and Accountancy.
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ACKNOWLEDGEMENT
The completion of this Feasibility Study has been made possible by the
supervision, guidance, participation and cooperation of all people around us.
First and foremost, we would like to express our deepest gratitude to our feasibility
instructor Mr. Jeric B. Madelo, DBA who has greatly shared his knowledge,
suggestions and recommendations with us with patience and diligence in helping
us to meet the necessary works for the completion of this study and for giving us
an opportunity to make this study as part of our endless search for knowledge.
We would like to give appreciation to Ms. Kimbirlie B. Labita MA-HRD, Mr.

Korsiney Cabasis, DBA and Mr. Johnmar Monato, CPA for giving suggestions and
recommendations in uplifting of some parts of this study.
Also, great thanks to our parents for all the love and support in doing this study.
They made us successful by helping us in a big way for providing financial
support, accommodation, and especially the strength and inspirations in
accomplishment of everything we do.
We want to acknowledge as well our classmates, friends and respondents who

spend their time and consumed a lot of efforts to help us and contributing to the
success of this project.
And above all, this study won't be possible without the guidance and inspiration
given by our Almighty God, who always look up and secure the safety of the
proponents in doing this project.
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TABLE OF CONTENTS
i. COVER PAGE ---------------------------------------------------------------------------- 1

ii. APPROVAL SHEET -------------------------------------------------------------------- 2
iii. ACKNOWLEDGEMENT -------------------------------------------------------------- 3
iv. BUSINESS PORTFOLIO ------------------------------------------------------------ 6
Introduction ------------------------------------------------------------------------- 7
Logo, Tagline ----------------------------------------------------------------------- 8
Vision, Mission --------------------------------------------------------------------- 9
I. MARKETING STUDY --------------------------------------------------------------- 10 – 14
i. Product,
ii. Pricing
iii. Promotion
iv. Place: location, Food cart front view layout
and floor plan
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II. TECHNICAL STUDY --------------------------------------------------------------- 15 – 24
i. Ingredients supplier
ii. Smoothie shake supplier
iii. Packaging materials supplier
iv. Cooking tools and materials
v. Packaging materials
vi. Equipment
vii. Ingredients for potato
viii. Ingredients for shake
ix. Flow chart -------------------------------------------------------------------- 25 – 28
a. Potato pancake
b. Filling
c. Shake procedure
d. Process of taking orders
III. MANAGEMENT STUDY ---------------------------------------------------------- 29 – 35

i. Form of organization
ii. Job description and job specification
iii. Legal requirements
iv. Local government requirements
v. Gantt chart
IV. FINANCIAL STUDY --------------------------------------------------------------- 36 – 47

i. Estimated unit sales
a. Pancake
b. Shake
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ii. Estimated sales
iii. Cost and Expenses
a. Direct materials
b. Direct labor
c. Factory over head
d. Pricing
e. Fixed cost
f. Variable cost
g. Cash flow
h. Equity
V. FINANCIAL RATIO ----------------------------------------------------------------- 48 – 49

VI. SURVEY ANALYSIS -------------------------------------------------------------- 50 – 56
VII. SURVEY QUESTIONNAIRE --------------------------------------------------- 57 – 59
VII. CURRICULUM VITAE ----------------------------------------------------------- 60 – 79
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BUSINESS
PORTFOLIO
INTRODUCTION
A one's brand name tells a story about oneself. It describes the brand's role
in the industry. It's a picture of the product or service. It encapsulates the
company's values, beliefs, and goals. It also shows customers how you feel about
them and how valuable they are to you. Furthermore, imbuing it with authenticity is
an important component of standing out in the marketplace. And that's what
"Patatas de Tortita" looks like on the side; we're giving you something you've
never had before.
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As we call it, "Patatas de Tortita" is an oval-shaped potato with a range of
fillings to choose from, including seasoned pork, fish, tuna, ham, and chocolate.
Potatoes are high in potassium, folate, and vitamins C and B6, among other
vitamins and minerals.
This feasibility study was produced to show off Patata's De Tortita's
business plan. The aim of this document is to provide information about the small
business investment opportunity as well as the market penetration of the product.
This business strategy also entails establishing a brand name in order to
develop a strong association with target consumers and make a positive impact
on society, thus gaining a competitive edge and increasing brand recognition.
LOGO:
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The Patata’s De Tortita
The Patata's de Tortita Logo depicts a happy potato, which represents the
product's vitality and healthiness. To appear clean and unified, the brand name
that is highlighted above complements the color of the product as well as the color
of the font used in the tagline. The yellow flesh theme of the logo creates a texture
that is slightly waxy, velvety, and moist; additionally, the creamy texture and
golden color of yellow potatoes allow you to use less or no butter for lighter and
healthier dishes, making the brand logo stand out in the market.
TAGLINE:
“Stay Healthy with Potato Goody”
We used the tagline “Stay Healthy with Potato Goody” so that the
consumer can clearly visualize the main product and to be understood directly that
it is healthy to consume.
COMPANY PROFILE
VISION
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To be a consumer advocate for high quality, healthy, and affordable food
in Gingoog City and to be one of the leading marketable pancakes over the next 1
year.
MISSION
We are dedicated to:
• Promote well-being and wellness to Filipino consumers who are
health conscious by offering nutritious and healthy products
• Provide affordable and convenient products to consumers while
ensuring a sustainable profit growth.
P a g e | 12
MARKETING
STUDY
i. PRODUCT
 Products are offered by piece and by bundle with 5 pancakes each bundle.
 Products are also offered by various combos.
 Customers can choose among six (6) bundle mixes.
P a g e | 13
ii. PRICING
Pancake filling
Filling Piece
Chicken Php 22.00
Tuna 20.00
Chocolate 18.00
Filling Combo
Chicken Php 63.00
Tuna 57.00
Chocolate 55.00
Filling Bundle
Option 1: 5 pcs. Chicken Php 22.00
Option 2: 5 pcs. Tuna 95.00
Option 3: 5 pcs. Chocolate 86.00
P a g e | 14
Option 4: 2 pcs. Chocolate; 2 pcs. Tuna; 1 pc. Chicken 93.00
Option 5: 2 pcs. Chocolate; 2 pcs. Chicken; 1 pc. Tuna 95.00
Option 6: 2 pcs, Chicken; 2 pcs. Tuna; 1pc. Chocolate 97.00
Smoothie Shake
Flavor 12 oz. 16 oz. 22 oz.
Mango Php 29.00 Php 36.00 Php 42.00
Avocado 28.00 34.00 39.00
Guyabano 26.00 31.00 36.00
Mango-Banana 33.00 41.00 48.00
Carrot-Apple 36.00 45.00 52.00
iii. PROMOTION
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 First ten (10) to purchase will be given purchase coupons to avail 10% discount
on their next purchase.
 With every P150 worth of purchase, delivery fee within the city proper will be
free.
 Anyone with Top Fan badge in our Facebook page will be given a one-time 10%
discount in buying/purchasing our products.
iv. PLACE
The first shop location of Patatas de Tortita will be at the “Pahayahay sa Pantalan”
Gingoog City. For the area, it is very convenient to our target market and it will
attract many customers since the place is where people go in their leisure time.
Also, we will not set up our cart at roadside location since we don’t want our
product to be exposed to various chemicals and smoke emitted by passing
vehicles and since our business is encouraging and promoting a safe and healthy
beverage. We will operate in a clean and safe environment.
Store Location
Food Cart
P a g e | 16
Front View Lay.out
Floor Plan
Freezer cooking area blender
Counter Serving area
P a g e | 17
TECHNICAL
STUDY
i. Ingredient Suppliers:
P a g e | 18
Ingredients Supplier
Patatas De Tortita Gingoog Market Yagon Steve

(DevillaStore) Meatshop Commercial
Chicken 1kg Php 220.00 Php 250.00

Tuna 155 g Php 26.00
Chocolate 200.00
Potato 1kg 60.00
Salt 1kg 10.00
Evaporated Milk 410 ml 60.00
Black Pepper 20g 16.50
Eggs 1 tray 149.00
White Onion 1kg 80.00
All Purpose Flour 1 kg 29.00
Oil 1 kg 70.00
Butter 1 pc. 45.70
ii. Smoothie Shake Supplier
Ingredients Suppliers
P a g e | 19
Gingoog Market Gingoog Market Oro 10
(Canoy Store) (Devilla Store)
Mango Php 80.00
Avocado 30.00
Guyabano 35.00
Banana 35.00
Green Apple 15.00/pc.
Carrot 60.00
Evaporated Milk Php 60.00
Condence Milk 50.00
White Sugar 50.00
Ice Php 3.00/pc
iii. Packaging Materials Supplier
Materials Suppliers
Bakers Hub
Paper cups:
Small Php. 85.00
Medium Php. 83.00
Large Php 116.00
Paper Straw Php 44.00
Paper box Php 135.75
Paper bag Php. 57.00
Paper cup lid Php 66.00
iv. Cooking tools and materials:
Name Image Function
P a g e | 20
To measure right amount
Measuring Spoons of ingredients
Potato Masher Use to smash potato into

find paste
Used for separating

Metal Strainer ingredients from liquids
Liquid Measuring Cups Used to measure liquid

ingredients
All-purpose Knife Use for cutting out

ingredients
Stainless Bowl
Use to store the potato
P a g e | 21
Stainless steel
Skimmer ladle Used for mixing and
stirring
Can Opener Use for opening can

ingredients
Use to cover the nose

Food Mask and mouth of the wearer
that serves as a barrier to
prevent contaminants
from the food
Use to tidy up the

Hairnet wearer’s hair and prevent
falling hair into the foods.
Clear
Use to cover the hands
Disposable Glove while handling and
preparing the ingredients
Use for drying and

Kitchen Tissue roll cleaning the hands and
work surface
Use to protect the

Kitchen Apron wearer’s clothes from
possible food dirt while
preparing the food.
P a g e | 22
Plastic Squeeze bottle Use to hold and squeeze
the sauce
Use for chopping

Chopping Board
ingredients
Measuring cups Use to measure rightly

the sizes of pancake
v. Packaging Materials
Name Image Description
Has the size of 8.5x 6 x2

Food Paper Box Ideal for packaging items
and foods with efficacy
and are very reliable in
nature.
Clear paper cup with lids

Paper Cups with lid on in 22 oz., 16 oz., 12
oz. that i used to serve
the shake
Paper straw that is wide

Paper Straw enough to sip the shake
P a g e | 23
Paper Bag Flat rectangular base and
expandable side gussets,
these bags showcase
strength and comfort of
carrying food parcels.
vi. Equipment
Name Image Price
Single
Burner gas stove Php 780.00
Frying Pan Php 1,000.00
Php 13,000.00
Freezer
P a g e | 24
Blender Php 3,500.00
Ice Crasher Php 1,500.00
Oven Toaster Php 3,760.00
vii. Ingredients for Potato Pancake
Name Image
Potato
Chicken
555 Tuna
P a g e | 25
Mayonnaise
Eggs
Evaporated Milk
Olive Oil
Ketchup
Iodized Salt
White Onion
P a g e | 26
Pepper powder
Butter
Dark Chocolate Bar
viii. Ingredients for Shake
Name Image
Mango
Guyabano
Avocado
Carrot
P a g e | 27
Banana
Apple
Evaporated Milk
White Sugar
Ice
ix. Flow Chart of Production Process
a. Potato Pancake
Start
Wash the Peel the potatoes and Fill a clean large pot
potatoes cut it into cubes with water
Place pot over the

Bring water into boil stove and turn on fire
into medium
Switch off the fire if the

potatoes have been boiled or
cooked
P a g e | 28
Put the potatoes into a bowl
and smash it using a potato Mix all the
masher ingredients
In a large pan, heat ¼ of oil Form the mashed

over medium heat then fry the potatoes into a circle
smashed potatoes until golden and fill it with the
brown on both sides filling
Serve Order LEGEND
START/FINISH
PROCESS
Finish
INPUT/OUTPUT
b. Filling
Tuna Chicken Chocolate
Start Start Start
Open the can and Slice the chocolate

Wash the chicken
drain the liquid of tuna bar into cube
Put the tuna and Slice the chicken thinly Put the chocolate
mayonnaise into a and wash it again then into the mashed
bowl and mix it drain it potato
Finish Slice the white onions Finish
P a g e | 29
In a large pan, heat 1
cube of butter over
medium heat, put the
chicken all the
seasoning ingredients
Wait atleast 3 minutes

until the chicken will be
fully cooked
LEGEND
Finish
START/FINISH
PROCESS
TUNA: BROWN
CHICKEN: GREEN
CHOCOLATE: SKY BLUE
c. Shake Procedure:
Start
Fruits should be
washed
In a blender, combine the fruits,

milk and sugar then process until
blended
Add ice and blend until smooth,

add more sugar if needed
Pour into glasses then served

cold
P a g e | 30
Finish
LEGEND:
START/FINISH
PROCESS
d. Process of taking order and serving
Start Greet customer lively and ask

order
YES Has NO
Refer to customer
specialty wanted
options potato
pancake?
Write down the order
Give order to the

worker
P a g e | 31
Proceed on the total
amount due
Politely ask for

payment and give OR
and/change if any
Serve order when ready

LEGEND:
START/FINISH
PROCESS finish
DECISION
MANAGEMENT
STUDY
P a g e | 32
i. FORM OF ORGANIZATION
The business will have a partnership organizational structure and the
proponents are the stakeholders.
ORGANIZATIONAL STRUCTURE
Manager
Cook Sales
Attendant/Cashier
ii. JOB DESCRIPTION AND JOB SPECIFICATION
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It is vital that each personnel know their function. The following table shows
the job description and specification of each personnel
Position Description Specification Qualifications
 Responsible for  Monitors the

the overall performance of  Bachelor’s degree in
supervision of subordinates. business,
employees. management, or
 Assist the cook in related field.
Manager/ attending to the  Excellent

Cashier customers’ orders communication,
and other needs interpersonal,
leadership,
coaching, and
conflict resolution
skills.
 More education or
experience may be
preferred or
required.
 Strong
understanding of
business
management,
financial, and
leadership
principles.
 Ability to analyze
processes and
information, identify
problems and
trends, and develop
effective solutions
and strategies.
 Commitment to
providing
exceptional service
to customers and
support to staff
members.
 Responsible for  Ensures the

the overall on- maximum level of
going production, performance of
operations equipment
P a g e | 34
including
inventory control,  Ensures that there
scheduling, are enough raw
equipment material
maintenance, inventories to
shipping, quality support production.
control/food
safety inspection.
 Manages the  Issues receipts,

financial aspect credits, refunds, or
of the business. change due to
customers.
 Handles
disbursements due
to suppliers.
 Assures that
utilities and other
expenses are paid.
 Makes the  Responsible for  Cookery NCII holder

product the cleanliness of
all kitchen tools  Baking and Pastry
 Ensures the and equipment. NCII holder
Cook
quality of
products and all  Minimizes the  Atleast high school
the food wastage of raw graduate
standards are materials in the
met production.  2 years’ experience
as a cook
 Responsible for
the elimination of  23-30 years old
hazardous
elements.  Physically Healthy
 Ability to follow all
sanitation
procedures
 Have a strong
knowledge of proper
food handling
procedures
 Willing to work
under pressure
P a g e | 35
 Clean the area
before and after the
business operates
 Throw and proper

disposal of the
garbage
 Entertains  Accepts orders  At least high school

customers from customers graduate
 Assures all orders  Listening and

are entertained. communication
skills
Assistant
Cook /
Sales  Age 18-25 years old
attendant
 Female
 With pleasing
personality
iii. LEGAL REQUIREMENTS
 BUSINESS NAME REGISTRATION CERTIFICATE
 Accomplished Business Name Registration Form
 2 pcs. 2x2 colored id picture
 Tax Identification Number (TIN) (optional)
 List of five business names ranked according to preference
 Registration fee of P300.00
 REGISTRATION TO SECURITIES AND EXCHANGE COMMISSION
(SEC)
 A Cover sheets
 A Name Verification Slip
 Your Articles of Partnership
 A Registration Data Sheet
P a g e | 36
 Endorsements/clearances from other government agencies
 Bank Certificate on the capital contribution of the partners
 Proof of Remittance of foreign partners
iv. LOCAL GOVERNMENT REQUIREMENTS
 MAYOR’S OR BUSINESS PERMIT
 Accomplished Business Permit Application Form
 DTI business name certificate
 Sketch of business location
 2 pcs. 2x2 colored ID picture
 Registration fee the amount of which depends on the type of the
business
 TAX IDENTIFICATION NUMBER (TIN)
 Accomplished form 1901
 DTI Certificate of Registration of Business Name
 Mayor’s permit
 Registration fee of P500.00
 The RDO shall issue certificate of registration
 SOCIAL SECURITY SYSTEM (SSS)
 Accomplished R1 Form (Employer Registration)
 Accomplished R1A Form (Employment Report)
 DTI Business Permit
 Photocopy of Article of Partnership
 Mayors Permit
 PHILIPPINE HEALTH INSURANCE CORPORATION
P a g e | 37
 Employer Data Record (ER1) Form
 PhilHealth Membership Registration Form (PMRF)
for each employee
 DEPARTMENT OF LABOR AND EMPLOYMENT (DOLE)
Business establishments with five (5) or more employees are encouraged
to register with the DOLE for the purpose of monitoring the firm’s
compliance with labor regulations.
 Accomplished Rule 1020 Form
 Lay-out of business location
 Vicinity map
v.
P a g e | 38
FINANCIAL
STUDY
P a g e | 39
i. Estimated Unit Sales
a. Pancake
ESTIMATED SALES PER QUARTER

PANCAKE (9,750 pieces)
by piece (82%) 7,996
Chocolate (39%) 3,118
Chicken (33%) 2,639
Tuna (28%) 2,239
by combo (5%) 489 (163 combos)
Chocolate 64 (192 pcs.)
Chicken 54 (162 pcs.)
Tuna 45 (135 pcs.)
by bundle (13%) 1,265 (253 bundles)
Option 1 50
Option 2 32
Option 3 50
Option 4 9
Option 5 18
Option 6 94
ESTIMATED SALES PER YEAR

by piece (82%) 31,980
Chicken (33%) 10,554
Tuna (28%) 8,954
Chocolate 254 (762pcs.)
Chicken 215 (645pcs.)
Tuna 181 (543pcs.)
by bundle (13%) 5,070 (1,014 bundles)
Option 1 199
Option 2 128
Option 3 199
Option 4 36
Option 5 72
Option 6 380
P a g e | 40
by piece (82%) 7,996
Chicken (33%) 2,639
Tuna (28%) 2,239
Chocolate 64 (192 pcs.)
Chicken 54 (162 pcs.)
Tuna 45 (135 pcs.)
by bundle (13%) 1,265 (253 bundles)
Option 1 50
Option 2 32
Option 3 50
Option 4 9
Option 5 18
Option 6 94
ESTIMATED SALES PER YEAR

by piece (82%) 31,980
Chicken (33%) 10,554
Tuna (28%) 8,954
Chocolate 254 (762pcs.)
Chicken 215 (645pcs.)
Tuna 181 (543pcs.)
by bundle (13%) 5,070 (1,014 bundles)
Option 1 199
Option 2 128
Option 3 199
Option 4 36
Option 5 72
Option 6 380

b. Shake SHAKE (2,250 pieces)
12 oz. (67%) 1,508
ESTIMATED SALES PER QUARTMangoER (28%) 422
SHAKE (2,250 pieces)
Avocado (19%) 287
12 oz. (67%)
Guyabano (13%) 1,508 196
Mango (28%)
Mango-Banana (17%) 422
256
Avocado (19%) 287
Carrot- Apple (23%) 347
Guyabano (13%) 196
16 oz. (25%) 562 256
Mango-Banana (17%)
Mango (28%)
347
Avocado (19%)
16 oz. (25%) 562 107
Guyabano
Mango (13%)
(28%) 73
157
Mango-Banana
Avocado (19%) (17%) 96
107
Guyabano (13%)
129
Mango-Banana (17%)
22 oz. (8%) 180 96
Carrot- Apple (23%)
Mango (28%) 129
50
22 oz. (8%) 180
Avocado (19%) 34
Mango (28%) 50
Guyabano (13%)
Avocado (19%)
24
34
Mango-Banana
Guyabano (13%)(17%) 31
24
Carrot- Apple (23%)
31
ESTIMATED SALES-ANNUAL
ESTIMATED SALES-ANNUAL
12 oz. (67%) 6,030
12 oz. (67%) 6,030
Mango (28%) 1,689
Mango (28%) 1,689
Avocado (19%)
Avocado (19%) 1,145
1,145
Guyabano (13%)
Guyabano (13%) 784
784
Mango-Banana (17%)
Mango-Banana (17%) 1,025
1,025
Carrot- Apple
Carrot- Apple (23%)
(23%) 1,387
1,387
16 oz. (25%) 2,250
2,250
Mango
Mango (28%)
(28%) 630
630
Avocado
Avocado (19%)
(19%) 428
428
Guyabano (13%) 293
Guyabano (13%) 293
Carrot- Apple (23%)
22 oz. (8%) 720 516
22 oz. (8%)
Mango (28%) 720 202
Mango (28%)
Avocado (19%) 202
137
Avocado (19%)
Guyabano (13%) 137
93
Mango-Banana
Guyabano (13%) (17%) 122
93
Carrot- Apple (23%)
122
P a g e | 41
ii. Estimated Sales
PRODUCT SELLING PRICE Estimated Quarterly Sales Estimated Annual Sales Total Quarter Sales Total Annual Sales
PANCAKE
by piece
CHICKEN 22 2,639 10,554 58,058 232,188
TUNA 20 2,239 8,954 44,780 179,080
CHOCOLATE 18 3,118 12,472 56,124 224,496
by combo
CHICKEN 63 54 215 3,402 13,545
TUNA 57 45 181 2,565 10,317
CHOCOLATE 55 64 254 3,520 13,970
by bundle
OPTION 1 105 50 199 5,250 20,895
OPTION 2 95 32 128 3,040 12,160
OPTION 3 86 50 199 4,300 17,114
OPTION 4 93 9 36 837 3,348
OPTION 5 95 18 72 1,710 6,840
OPTION 6 97 94 380 9,118 36,860
SHAKE
12 oz.
MANGO 29 422 1,689 12,238 48,981
AVOCADO 28 287 1,145 8,023 32,060
GUYABANO 26 196 784 5,097 20,384
MANGO-BANANA 33 256 1,025 8,460 33,825
CARROT-APPLE 36 347 1,387 12,486 49,932
16 oz.
MANGO 36 157 630 5,665 22,680
AVOCADO 34 107 428 3,631 14,535
GUYABANO 31 73 293 2,265 9,083
MANGO-BANANA 41 96 383 3,917 15,703
CARROT-APPLE 45 129 516 5,817 23,220
22 oz.
MANGO 42 50 202 2,117 8,484
AVOCADO 39 34 137 1,334 5,343
GUYABANO 36 24 93 864 3,348
MANGO-BANANA 48 31 122 1,469 5,856
CARROT-APPLE 52 41 166 2,153 8,632
TOTAL SALES 268,238 1,072,879

Estimated Discount (10% on 2%of sales) 536 2,146
NET SALES 267,702 1,070,733
iii. Cost and Expenses

a. Direct Materials
PANCAKE- CHICKEN
Quarterly
Annual Cost X
Materials Market Price Quantity Unit Cost Per Pancake Cost X
13,134Pcs.
3,284 Pcs.
DIRECT MATERIALS:
Potato 1kg 60 30 2 6,568 26,268
Salt 1kg 20 1680 0.01 33 131
Evaporated Milk 380 ml 60 110 0.55 1,806 7,224
Black Pepper 20g 16.5 60 0.28 920 3,678
Eggs 1 tray 149 720 0.21 690 2,758
White Onion 1kg 80 60 1.33 4,368 17,468
All Purpose Flour 1 kg 29 60 0.48 1,576 6,304
Oil 1 kg 70 120 0.58 1,905 7,618
Mayonnaise 200 mL 35 60 0.58 1,905 7,618
Ketchup 1 liter 145 300 0.48 1,576 6,304
Butter 1 pc. 45.75 67 0.69 2,266 9,062
Chicken 1kg 220 67 3.28 10,772 43,080
Total Direct Materials 10.47 34,383 137,513
PANCAKE- TUNA
Quarterly
Annual Cost X
11,041 Pcs.
2,758 Pcs.
DIRECT MATERIALS:
Potato 1kg 60 30 2 5,516 22,082
Salt 1kg 20 1680 0.01 28 110
Black Pepper 20g 16.5 60 0.28 772 3,091
Eggs 1 tray 149 720 0.21 579 2,319
Pa g White
e | 42 Onion 1kg 80 60 1.33 3,668 14,685
Oil 1 kg 70 120 0.58 1,600 6,404
Butter 1 pc. 45.75 67 0.69 1,903 7,618
Tuna 2 cans 52 30 1.73 4,771 19,101
PANCAKE- CHOCOLATE
Quarterly
Annual Cost X
14,825 Pcs.
3,708 Pcs.
DIRECT MATERIALS:
Potato 1kg 60 30 2 7,416 29,650
Salt 1kg 20 1680 0.01 37 148
Black Pepper 20g 16.5 60 0.28 1,038 4,151
Eggs 1 tray 149 720 0.21 779 3,113
White Onion 1kg 80 60 1.33 4,932 19,717
Oil 1 kg 70 120 0.58 2,151 8,599
Butter 1 pc. 45.75 67 0.69 2,559 10,229
Chocolate 1kg 200 120 pieces 1.67 6,192 24,758
SHAKE- MANGO
Materials Market Price QuantityYield Price per serving Monthly Cost Annual Cost
12 oz. 16 oz. 22 oz. 12 oz. 16 oz. 22 oz. 12 oz. (422 units) 16 oz. (157 units) 22 oz. (50 units) 12 oz. (1,689 units) 16 oz. (630 units) 22 oz. (202 units)
DIRECT MATERIALS
Evaporated Milk 380 ml 60 8 6 5 7.5 10 12 3,165 1570 600 12,668 6300 2424
White sugar 1 kg 54 50 50 50 1.08 1.08 1.08 455.76 169.56 54 1824.12 680.4 218.16
Mango 1kg 80 20 15 13 4 5.33 6.15 1688 836.81 307.5 6756 3357.9 1242.3
Ice 12 8 6 4 1.5 2 3 633 314 150 2533.5 1260 606
Total Direct Materials 14.08 18.41 22.23 5,942 2,890 1,112 23,781 11,598 4,490
SHAKE- AVOCADO
12 oz. 16 oz. 22 oz. 12 oz. 16 oz. 22 oz. 12 oz. (287 units) 16 oz. (107 units) 22 oz. (34 units) 12 oz. (1145 units) 16 oz. (428 units) 22 oz. (137 units)
DIRECT MATERIALS
White sugar 1 kg 54 50 50 50 1.08 1.08 1.08 309.96 115.56 36.72 1,237 462.24 147.96
Avocado 1kg 60 20 15 13 3 4 4.61 861 428 156.74 3,435 1712 631.57
12 8 6 4 1.5 2 3 430.5 214 102 1,718 856 411

Ice
Total Direct Materials 13.08 17.08 20.69 3,754 1,828 703 14,977 7,310 2,835
SHAKE- GUYABANO
DIRECT MATERIALS
White sugar 1 kg 54 50 50 50 1.08 1.08 1.08 211.68 78.84 25.92 846.72 316.44 100.44
Guyabano 1kg 30 20 15 13 1.5 2 2.31 294 146 55.44 1176 586 214.83
Ice 12 8 6 4 1.5 2 3 294 146 72 1176 586 279
Materials Market Price

DIRECT MATERIALS
P a g e | 43
60 8 6 5 7.5 10 12 1,920 960 372 7,688 3830 1464
Evaporated Milk 380 ml
White sugar 1 kg 54 50 50 50 1.08 1.08 1.08 276.48 103.68 33.48 1107 413.64 131.76
Mango 1kg 80 20 15 13 4 5.33 6.15 1024 512.00 190.77 4100 2042.67 750.77
White sugar 1 kg 54 50 50 50 1.08 1.08 1.08 211.68 78.84 25.92 846.72 316.44 100.44
Guyabano 1kg 30 20 15 13 1.5 2 2.31 294 146 55.44 1176 586 214.83
Ice 12 8 6 4 1.5 2 3 294 146 72 1176 586 279
SHAKE- MANGO BANANA

DIRECT MATERIALS
60 8 6 5 7.5 10 12 1,920 960 372 7,688 3830 1464

Evaporated Milk 380 ml
White sugar 1 kg 54 50 50 50 1.08 1.08 1.08 276.48 103.68 33.48 1107 413.64 131.76
Mango 1kg 80 20 15 13 4 5.33 6.15 1024 512.00 190.77 4100 2042.67 750.77
Banana 1kg 60 20 15 13 3 4 4.62 768 384 143.08 3075 1532 563.08
Ice 12 8 6 4 1.5 2 3 384 192 93.00 1537.5 766 366.00
SHAKE- CARROT APPLE

12 oz. 16 oz. 22 oz. 12 oz. 16 oz. 22 oz. 12 oz. (347 units) 16 oz. (129 units) 22 oz. (41 units) 12 oz. (1,387 units) 16 oz. (516 units) 22 oz. (166 units)
DIRECT MATERIALS
White sugar 1 kg 54 50 50 50 1.08 1.08 1.08 374.76 139.32 44.28 1497.96 557.28 179.28
Carrot 80 20 15 13 4 5.33 6.15 1388 688.00 252.31 5548 2752.00 1021.54
Apple 100 20 15 13 5 6.67 7.69 1735 860.00 315.38 6935 3440.00 1276.92
Ice 12 8 6 4 1.5 2 3 520.5 258.00 123.00 2080.5 1032.00 498.00
Total Direct Materials 19.08 25.08 29.9262 6,621 3,235 1,227 26,464 12,941 4,968
PRODUCT DIRECT MATERIALS/ unit Estimated Quarterly Production Estimated Annually Production Total Direct Materials Quarterly Total Direct Materials Annually
PANCAKE
CHICKEN 10.47 3,284 13,134 34,383 137,513

TUNA 8.92 2,758 11,041 24,601 98,486
CHOCOLATE 7.8 3,708 14,825 28,922 115,635
SHAKE
12 oz.
MANGO 14.08 422 1,689 5,942 23,781
AVOCADO 13.08 287 1,145 3,754 14,977
GUYABANO 11.58 196 784 2,270 9,079
MANGO-BANANA 17.08 256 1,025 4,372 17,507
CARROT-APPLE 19.08 347 1,387 6,621 26,464
16 oz.
MANGO 18.41 157 630 2,890 11,598
AVOCADO 17.08 107 428 1,828 7,310
15.08 1,101 4,418

GUYABANO 73 293
MANGO-BANANA 22.41 96 383 2,151 8,583
CARROT-APPLE 25.08 129 516 3,235 12,941
22 oz.
MANGO 22.23 50 202 1,112 4,490
AVOCADO 20.69 34 137 703 2,835
GUYABANO 18.39 24 93 441 1,710
MANGO-BANANA 26.85 31 122 832 3,276
CARROT-APPLE 29.93 41 166 1,227 4,968
TOTAL DIRECT MATERIAL COST 126,387 505,572
P a g e | 44
COST OF DESIRED RAW MATERIALS ENDING INVENTORY
PRODUCT DIRECT MATERIALS /unit Desired RM ending inventory (2% of sales) RM end Cost
PANCAKE
CHICKEN 10.47 66 691.02

TUNA 8.92 55 490.60
CHOCOLATE 7.8 74 577.20
SHAKE
12 oz.
MANGO 14.08 8 112.64
AVOCADO 13.08 6 78.48
GUYABANO 11.58 4 46.32
MANGO-BANANA 17.08 5 85.40
CARROT-APPLE 19.08 7 133.56
16 oz.
MANGO 18.41 3 55.23
AVOCADO 17.08 2 34.16
GUYABANO 15.08 1 15.08
22 oz.
MANGO 22.23 1 22.23
AVOCADO 20.69 1 20.69
GUYABANO 18.39 1 18.39
DESIRED DIRECT MATERIAL END 2,558
b. Direct Labor
DIRECT LABOR COSTS

Quarterly Annually
Manager (330 *25 days) 24,750 99,000
Cook (250* 25 days) 18,750 75,000
Assisstant cook (200*25 days) 15,000 60,000
58,500 234,000
Quarter Annual
Pancakes 9,750 39,000
Shake 2,250 9,000
Total Sales 12,000 48,000
per unit labor cost 4.88
c. Factory Over Head
Packaging Costs SHAKE

Packaging Materials Market Price Quantity Yield Cost per Serving
12 oz. paper cup w/ lid (1 bundle) 100 50 2
16 oz. paper cup w/ lid (1 bundle) 120 50 2.4
22 oz. paper cup w/ lid(1 bundle) 150 50 3
Paper straw (1 pack) 44 100 0.44
P aSticker
g e | 45 12 54 0.22
TOTAL PACKAGING COST
12 oz. 2.66
16 oz. 3.06
Packaging Costs PANCAKE by PIECE
Paper bag 57 100 0.57
Sticker 12 54 0.22
TOTAL 0.79
Packaging Costs PANCAKE by COMBO

Food paper box 135.75 50 0.91
Sticker 12 54 0.22
TOTAL 1.13
Packaging Costs PANCAKE by BUNDLE

Food paper box 135.75 50 0.54
Sticker 12 54 0.22
TOTAL 0.76
PRODUCT FOH/ unit Estimated Quarterly Production Quarterly FOH Costs Estimated Annual Production Annual FOH Costs
PANCAKE
by piece 0.79 7,996 6,316.84 31,980 25,264.20
by combo 1.13 489 552.57 1,950 2,203.50
by bundle 0.76 1,265 961.40 5,070 3,853.20
SHAKE
12 oz. 2.66 1,508 4,011.28 6,030 16,039.80
16 oz. 3.06 562 1,719.72 2,250 6,885.00
22 oz. 3.66 180 658.88 720 2,635.20
TOTAL 14,221 56,881

d. Pricing
PANCAKE BY PIECE PANCAKE BY COMBO PANCAKE BY BUNDLE
CHICKEN TUNA CHOCOLATE CHICKEN TUNA CHOCOLATE CHICKEN TUNA CHOCOLATE
Direct Materials 10.47 8.92 7.8 10.47 8.92 7.8 10.47 8.92 7.8
Direct Labor 4.88 4.88 4.88 4.88 4.88 4.88 4.88 4.88 4.88
FOH 0.79 0.79 0.79 1.13 1.13 1.13 0.76 0.76 0.76
Total Cost per unit 16.14 14.59 13.47 16.48 14.93 13.81 16.11 14.56 13.44
Mark up (35%)
0.35 5.65 5.11 4.71 5.77 5.23 4.83 5.64 5.10 4.70
SELLING PRICE 22 20 18 22 20 19 22 20 18
PROMOS
SELLING PRICE
COMBO (3 pieces) 66 60 58
BUNDLE (5 pieces) 110 100 90
COMBO 5% discount Total 12 oz. Mango Shake PRICE
Chicken 66 3 63 29 92
Tuna 60 3 57 29 86
Chocolate 58 3 55 29 84
P a g e | 46
BUNDLE MIX 5% discount PRICE
Option 1 (19.6%) 110 6 105 KITCHEN UTENSILS AND SUPPLIES
Chicken
2 Kitchen Apron 130
Plastic Squeeze Bottles 58
Option 2 (12.5%) 100 5 95
Tuna Chopping Board 120
Food Masks 120
Option 3 (19.6%) 90 5 86 Measuring Spoon 69
Chocolate Potato Masher 87
Metal Strainer 169
Option 4 (3.6%) 98 5 93
Liquid Measuring Cup 120
2 pcs. Chocolate 36
2 pcs. Tuna 40 All Purpose Knife 55
1 pc. Chicken 22 Stainless Steel Skimmer Ladle 69
Can Opener 89
Option 5 (7.2%) 100 5 95 Stainless Bowl 45
2 pcs. Chicken 44 Measuring Cups 99
2 pcs. Chocolate 36
TOTAL 1,230
1 pc. Tuna 20
Option 6 (37.5%) 102 5 97

2 pcs. Chicken 44
2 pcs. Tuna 40
1 pc. Chocolate 18
e. Fixed Costs
QUARTER
FIXED COSTS
Rental cost (1,000*3 months) 3,000
Depreciation expense:
Burner Gas Stove 15
Freezer 232.14
Blender 109.38
Ice crusher 37.5
Cart 4,375
Frying Pan 50
Oven Toaster 470
Total 5,289
TOTAL FIXED COST 8,289
ANNUAL
FIXED COSTS
Rental cost (1,000*12 months) 12,000
Depreciation expense:
Burner Gas Stove 60
Freezer 928.57
Blender 437.5
Ice crusher 150
Cart 17,500
Frying Pan 200
Oven Toaster 1,880
Total 21,156
TOTAL FIXED COST 33,156
P a g e | 47
Depreciation
Cost Useful life (in years) Annual Depreciation Quarterly
Burner Gas Stove 780 13 60 15

Freezer 13,000 14 928.57 232.14
Blender 3,500 8 437.5 109.38
Ice Crusher 1,500 10 150 37.5
Cart 35,000 2 17500 4,375
Frying Pan 1,000 5 200 50
Oven Toaster 3,760 2 1880 470
f. Variable Costs
VARIABLE COSTS: Quarterly Annually

Clear Disposable Gloves (3 boxes) 150 600
Hair net (9 pieces) 81 324
Kitchen Tissue Roll (3 rolls) 105 420
Energy Cost (3,000* 3 months) 9,000 36,000
LPG (970*3 months) 2,910 11,640
Water Utility (200* 3 months) 600 2,400
TOTAL 12,846 51,384
COST OF GOODS SOLD

Quarter 1 Quarter 2 Quarter3 Quarter4 Annual
Direct materials:
Raw materials beg. — 2,558 2,558 2,558 —
Add: Purchases- RM 128,945 126,387 126,387 126,387 508,106
Less: RM, end 2,558 2,558 2,558 2,558 2,558
TOTAL 126,387 126,387 126,387 126,387 505,548
Direct Labor 58,500 58,500 58,500 58,500 234,00
Manufacturing Overhead
Packaging Cost 14,221 14,221 14,221 14,221 56,884
Cost of goods sold 199,108 199,108 199,108 199,108 796,432
PATATS DE TORTITA
STATEMENT OF COMPREHENSIVE INCOME
Quarter 1 Quarter 2 Quarter 3 Quarter 4 Annual

Sales 267,702 267,702 267,702 267,702 1,070,808
Cost of Goods Sold 199,108 199,108 199,108 199,108 796,432
GROSSPPROFIT
a g e | 48 68,594 68,594 68,594 68,594 274,376
Less:
FIXED COSTS 8,289 8,289 8,289 8,289 33,156
VARIABLE COSTS 12,846 12,846 12,846 12,846 51,384
NET INCOME 47,459 47,459 47,459 47,459 189,836
g. Cash Flow
CASH DISBURSEMENT

Purchases 128,945 126,387 126,387 126,387 508,106
Direct Labor 58,500 58,500 58,500 58,500 234,000
Manufacturing Overhead 14,221 14,221 14,221 14,221 56,884
Rental Cost 3,000 3,000 3,000 3,000 12,000
Kitchen Utensils and supplies 1,230 — — — 1,230
Variable Costs 12,846 12,846 12,846 12,846 51,384
Burner Gas Stove 780 — — — 780
Frying Pan 1,000 — — — 1,000
Oven Toaster 3,760 — — — 3,760
TOTAL 224,282 214,954 214,954 214,954 869,144
CASH BALANCE
Cash, beginning 97,000 140,420 193,168 245,916 97,000

Cash Receipts 267,702 267,702 267,702 267,702 1,070,808
Less:Cash Disbursement 224,282 214,954 214,954 214,954 869,144
Cash, end 140,420 193,168 245,916 298,664 298,664
h. Equity
Share in Profit/Loss
Pajo, Queenie Vicefe A. 20%
Ballozos, Fegen R. 10%
Cabana, Lowela P. 10%
Cagalawan, Niñalyn 30%
Arbuis, Shaznay T. 10%
Salarda, Rheanell C. 5%
Cañete, Melanie T. 5%
Labita, Rona Mae B. 10%
100%
INITIAL INVESTMENT
Pajo (20%) Ballozos (10%) Cabana (10%) Cagalawan (30%) Arbuis (10%) Salarda (5%) Cañete (5%) Labita (10%) TOTAL
Cash 17,000 10,000 15,000 10,000 17,000 5,000 8,000 15,000 97,000
PPE: P a g e | 49
Blender 3,500 3,500
Ice Crusher 1,500 1,500
Freezer 13,000 13,000
Cart 35,000 35,000
TOTAL 30,000 13,500 15,000 45,000 17,000 6,500 8,000 15,000 150,000
SHARE ON NET INCOME

47,459 47,459 47,459 47,459 189,836
Pajo (20%) 9,492 9,492 9,492 9,492 37,968

Ballozos (10%) 4,746 4,746 4,746 4,746 18,984
Cabana (10%) 4,746 4,746 4,746 4,746 18,984
Cagalawan (30%) 14,237 14,237 14,237 14,237 56,948
Arbuis (10%) 4,746 4,746 4,746 4,746 18,984
Salarda (5%) 2,373 2,373 2,373 2,373 9,492
Cañete (5%) 2,373 2,373 2,373 2,373 9,492
Labita (10%) 4,746 4,746 4,746 4,746 18,984
BALANCE ON CAPITAL
Pajo (20%) 39,492 48,984 58,476 67,968 67,968

Ballozos (10%) 18,246 22,992 27,738 32,484 32,484
Cabana (10%) 19,746 24,492 29,238 33,984 33,984
Cagalawan (30%) 59,237 73,474 87,711 101,948 101,948
Arbuis (10%) 21,746 26,492 31,238 35,984 35,984
Salarda (5%) 8,873 11,246 13,619 15,992 15,992
Cañete (5%) 10,373 12,746 15,119 17,492 17,492
Labita (10%) 19,746 24,492 29,238 33,984 33,984
P a g e | 50
PATATAS DE TORTITA
STATEMENT OF FINANCIAL POSITION
QUARTER 1 QUARTER 2 QUARTER 3 QUARTER 4 ANNUAL

ASSETS
Current Assets
Cash 140,420 193,168 245,916 298,664 298,664
Raw Material, Inventory 2,558 2,558 2,558 2,558 2,558
Total Current Assets 142,978 195,726 248,474 301,222 301,222
Non Current Assets

Kitchen Utensils and Supplies 1,230 1,230 1,230 1,230 1,230
Oven Toaster 3,760 3,290 2,820 2,350 3,760
Less: Accumulated depreciation 470 470 470 470 1,880
Frying Pan 1,000 950 900 850 1,000
Less: Accumulated depreciation 50 50 50 50 200
Blender 3,500 3,390.62 3,281.24 3,171.86 3,500
Less: Accumulated depreciation 109.38 109.38 109.38 109.38 437.50
Freezer 13,000 12,767.86 12,535.72 12,303.58 13,000
Less: Accumulated depreciation 232.14 232.14 232.14 232.14 928.57
Ice crusher 1,500 1,462.50 1,425 1,387.50 1,500
Less: Accumulated depreciation 37.50 37.50 37.50 37.50 150
Burner Gas Stove 780 765 750 735 780
Less: Accumulated depreciation 15 15 15 15 60
Cart 35,000 30,625 26,250 21,875 35,000
Less: Accumulated depreciation 4,375 4,375 4,375 4,375 17,500
Total Non Current Assets 54,481 49,192 43,903 38,614 38,614
TOTAL ASSETS 197,459 244,918 292,377 339,836 339,836
LIABILITIES AND EQUITY
Equity
Pajo, Capital 39,492 48,984 58,476 67,968 67,968
Ballozos, Capital 18,246 22,992 27,738 32,484 32,484
Cabana, Capital 19,746 24,492 29,238 33,984 33,984
Cagalawan, Capital 59,237 73,474 87,711 101,948 101,948
Arbuis, Capital 21,746 26,492 31,238 35,984 35,984
Salarda, Capital 8,873 11,246 13,619 15,992 15,992
Cañete, Capital 10,373 12,746 15,119 17,492 17,492
Labita, Capital 19,746 24,492 29,238 33,984 33,984
Total Partner's Equity 197,459 244,918 292,377 339,836 339,836
TOTAL LIABILITIES AND EQUITY 197,459 244,918 292,377 339,836 339,836
P a g e | 51
FINANCIAL RATIO
ANALYSIS
P a g e | 52
P a g e | 53
SURVEY ANALYSIS
Patata’s de Tortita Survey Analysis
Respondents
P a g e | 54
P a g e | 55
P a g e | 56
P a g e | 57
CONCLUSION
In this manner, out of 55 respondents, 98 percent of them might want to
have our Potato item and that 52% of them consider the taste when purchasing
the food item. The majority of the respondents additionally will spend buying the
food item at the measure of 34.00-45.00 pesos. Considering their availability time
concern, 83% of the respondents can profit on afternoon time. 72% of the
respondents like to have walk in type in purchasing the food. Moreover, as far as
purchasing food online, in excess of 98% shows that they like to utilize Facebook
as their methods for buying food item.
While in picking willingly as per their taste. In line of the information result
appeared, the researcher just picked the main three of the chosen filling which are
the Chocolate has 39%, chicken has 33% and in conclusion the tuna has the
percent of 25. The aftereffect of the information assembled likewise shows that
P a g e | 58
82% might want to purchase the food at by pieces, and 13% of them might want
to have it bundled and the remainder of 5% might want to have it in combo. To
commend the fundamental item, the researcher distinguished a reviving beverage
that will fit to the flavor of the customer. In light of the result, an surpass of 36% of
the respondents might want to have a shake to combine with the potato item.
Among the absolute number of respondents, 28% of them addressed mango as
their best refreshment, 23% like a carrot apple, 19% of them like to have avocado,
and the all out of 17% needed a mango banana, and the remainder of 13%
needed to have guyabano. As to the measuring of paper cup for the natural
product shake, a measure of 67% of respondents are preferred to have it small
size (12oz), 26% are supportive of medium size (16oz) and the remainder of the
percent number of respondents needed a bigger size (22oz).

GINGOOG CITY 9014
BACHELOR OF SCIENCE IN BUSINESS
ADMINISTRATION AND ACCOUNTANCY
Patatas de Tortita Survey Questionnaire
Directions: Please check the appropriate box of your choices.
□ Student
□ Self-employed
□ Professional
1. What do you consider when buying food?
□ Price
□ Taste
P a g e | 59
2. Would you like to have a POTATO PRODUCT?
□ Yes
□ No
3. How much are you willing to spend on purchasing a food?
□ ₱ 35-45
□ ₱ 46-65
□ ₱ 66-100
4. How do you prefer to purchase the product? Potato Pancake with:
□ Shake
□ Soft drinks
□ Lemon w/ dragon fruit juice
□ Lemon w/ yakult
5. What means do you prefer in buying a food product?
□ Drive thru
□ Walk in
□ Online
6. Rank each filling base on your preference:
□ Tuna
□ Chicken
□ Pork
□ Chocolate
□ Cheese
7. In what specific time can you avail our product? (you may
choose two options)
□ 9:00-11:00 am
P a g e | 60
□ 2:00- 4:00 pm
8. Which platform do you usually use in buying online?
□ Facebook
□ Twitter
□ Instagram
9. When do you usually take a snack?
□ Morning
□ Afternoon
10. Rank each flavor according to your preference
□ Avocado
□ Mango
□ Guyabano
□ Mango-banana
□ Apple-Carrot
11. Which size do you prefer in buying fruit shake
□ Small
□ Medium
□ Large
12. Which do you prefer in buying?
□ By piece
P a g e | 61
□By bundle
□Combo
13. Which bundle mix do you prefer the most?
□ Option 1: 5 pcs. Chicken
□ Option 2: 5 pcs. Tuna
□ Option 3: 5 pcs. Chocolate
□ Option 4: 2 pcs. Chocolate; 2 pcs. Tuna; 1 pc. Chicken
□ Option 5: 2 pcs. Chocolate; 2 pcs. Chicken; 1 pc. Tuna
□ Option 6: 2 pcs, Chicken; 2 pcs. Tuna; 1pc. Chocolate
Partner’s
Curriculum
P a g e | 62
Vitae
QUEENIE VICEFE A. PAJO

P-5 Lunao, Gingoog City
Misamis Oriental, 9014
0917-8913-106
pajoqueenievicefe@gmail.com
TECHNICAL STUDY
OBJECTIVE: To gain a Business Management position in a progressive

organization where brilliant management and leadership skills will be
demonstrated in overcoming obstacles and competition to achieve the set goals
of the company.
PERSONAL INFORMATION:
Date of Birth: October 26, 1991

Age: 29 years old
Place of Birth: Gingoog City
Provincial Address: Misamis Oriental
Religion: Roman Catholic
Civil Status: Single
Citizenship: Filipino
Sex: Female
Language and Dialect Spoken: Filipino, Bisaya, and English
P a g e | 63
EDUCATION:
2021-2022 CHRIST THE KING COLLEGE, GINGOOG CITY

Bachelor of Science in Business Administration
Major in Marketing
2010-2012 CHRIST THE KING COLLEGE, GINGOOG CITY

Bachelor of Science in Information Technology
AWARD RECEIVED:
 Loyalty Award (Elementary and High School, Christ the King College)
SKILLS:
 Computer Literate
 Hardware Development
Certificate of competency:
 TESDA – NC II in Computer Hardware
TRAININGS AND SEMINARS ATTENDED:
● Personal Branding
September 24, 2019
Mo. Ignacia Gymnasium, Christ the King College, Gingoog City
● Digital Advertising and Branding
S.Y 2018-2019
CHARACTER REFERENCE:

Dean, College of Business Administration
Christ the King College
Gingoog City, 9014
jmadelo@ckcgingoog.ph.education
Ms. Kimberlie Labita, MA-HRD

College Instructor
Gingoog City, 9014
eilberkim26@gmail.com
QUEENIE VICEFE A. PAJO

Applicant
P a g e | 64
FEGEN R. BALLOZOS
P-4 Agay-ayan, Gingoog City
0955-5231-330
fballozos@gmail.com
OBJECTIVE: Secure a responsible career opportunity to fully utilize my training

and skills as a Marketing Assistant while making a significant contribution to the
success of the company.
EDUCATION:
CHRIST THE KING COLLEGE, GINGOOG CITY

Major in Marketing Management S.Y 2021-2022
HONORS and AWARD RECEIVED:

● College and Dean List (Christ the King College)
● With Honor (Medina National Comprehensive High School)
● Deportment Award (Medina National Comprehensive High School)
SKILLS:
● Computer Literate
P a g e | 65
● Communication Skills
Organizational Ability: Ability to spot emerging trends, Comfort with multi-tasking

in a
Deadline-driven environment, excellent time management
Skills and outgoing personality with strong interpersonal and
Social abilities.
WORK EXPERIENCE:
SALES ASSOCIATE / SABELLA & EXQUISITE – Mandaluyong City

Duties:
✔ Greeting customers, responding to questions, improving engagement with
merchandise and providing outstanding customer service.
✔ Cross-selling products to increase purchase amounts.
✔ Directing customers to merchandise within the store.
✔ Increasing in store sales.
SERVICE CREW & CASHIER/ DUNKIN’ DONUT – Cagayan de Oro City

Duties:
✔ Operating cash registers, managing financial transactions, and balancing
drawers.
✔ Greet customers as they enter and thank them for their business as they
leave.
✔ Clean and maintain designated area during downtime.
✔ Resolve customer complaints as necessary by redoing their order.
✔ Take customer orders correctly and efficiently.
ENUMERATOR / PHILIPPINE STATISTIC AUTHORITY – Cagayan de Oro City

Duties:
✔ Collect census data by doing interviews door-to-door.
✔ Help the census bureau gather information on the number of people
residing in a particular town, state and country.
SALES ASSOCIATE / CITI HARDWARE – Cabuyuan, Gingoog City

Duties:
✔ Greet customers and offer them assistance.
✔ Developed Strong customer service and problem-solving skills.
✔ Unloaded new merchandise from delivery trucks, stacking them on pallets
for transport to different aisles and sections of the store.
✔ Maintain stock on sales floor, updating stockroom inventory, answering
phones, giving customers product information and recommendations.
✔ Communicated/assisted customers with purchases and maintained
hardware department.
✔ Informed customers of information regarding electronics and hardware
sales items.
● Personal Branding
September 24, 2019
● Digital Advertising and Branding
P a g e | 66
S.Y 2018-2019
KIMBERLIE A. LABITA
CKC – BA Department Program Faculty
Christ the King College, Gingoog City
FEGEN R. BALLOZOS
Applicant
LOWELA P. CABANA
P-2 Brgy.24-A Paz Village Gingoog City, Misamis Oriental
Mobile number: 09657169966
bgingcabana@gmail.com
MANAGEMENT STUDY
OBJECTIVE: To obtain a position in Marketing Department that will help me to

develop my skills and to utilize my experience and knowledge in performing my
duties and responsibilities.
PERSONAL PROFILE:
Age: 20
Birthdate: August 07, 2000
Birthplace: Gingoog City
Height: 157.48 cm
Weight: 119.05 lbs
Citizenship: Filipino
EDUCATION
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College

Bachelors of Science in Business Administration
Major in Human Resource
2021-2022
Senior High School
Gingoog City Colleges

Accountancy and Business Management (ABM)
2017-2018
Elementary
Sta. Rita Elementary School

2011-2012
HONORS and AWARDS RECEIVED
 Dean’s List – Christ the King College

 With High Honors – Junior and Senior High School, Gingoog City Colleges
 1ST Honorable mention – Sta. Rita Elementary School
ORGANIZATIONAL ABILITY:
SKILLS
 Computer Literacy
 Proficiency in Speaking
Organizational Ability: Ability to spot emerging trends, Comfort with multi-tasking

in a Deadline-driven environment, excellent time management
Skills and outgoing personality with strong interpersonal and
Social abilities.
WORK EXPERIENCES
 ON THE JOB TRAINING – FIRST VALLEY BANK, GINGOOG CITY

DUTIES:
 Greet customers and offer them assistance
 Compiling the files into Alphabetical order
 Balancing a financial statement
 Liaising with managers and interviewing employees at all levels
P a g e | 68
TRAINING AND SEMINARS ATTENDED:
 Personal Branding
September 24, 2019
 Digital Advertising and Branding

September 18, 2018
 Senior High Leadership Seminar

Audio Visual Room, Gingoog City Colleges, Gingoog City
August 07, 2017
MS. KIMBERLIE LABITA

0956-168-6699
LOWELA P. CABANA
Applicant
SHAZNAY T. ARBUIS
P-5 North Poblacion, Medina Misamis Oriental
Mobile number: 09676533957
arbuisshaznay17@gmail.com
OBJECTIVE:
Secure a responsible career opportunity as a Marketing Assistant where I can
put my training and abilities to excellent use while contributing to the company's
success.
PERSONAL PROFILE:
Age : 21
Birthdate : October 17, 1999
Birthplace : Cagayan De Oro City
Civil Status : Single
Citizenship : Filipino
Religion : Roman Catholic
EDUCATION:
College
Christ the King College, Gingoog City
Major in Marketing Management
P a g e | 69
S.Y. 2020-2021
Senior High School
Medina National Comprehensive High School

Accountancy and Business Management (ABM)
2017-2018
Elementary
Medina Central School

2011-2012
 With honor (Medina National Comprehensive High School)
 Department award (Medina National Comprehensive High School)
SKILLS:
 Computer Literate
 Communication Skills
ORGANIZATIONAL ABILITY:
Responsibility for office materials and equipment, listening skills, Attention to

detail, Decision making.
WORK EXPERIENCE:
 Work immersion at MERWASCO Medina Misamis Oriental

 Summer job at Local Government of Medina
 Sales lady in Arbuis Refreshment
TRAINING and SEMINAR:
 Personal Branding- Christ the King College, Gingoog City

 Digital Advertising and branding- Christ the King College
 Basic Accounting- Medina National Comprehensive High School
Character reference:
Ms. Kimberlie A. Labita

0956-168-6699
P a g e | 70
SHAZNAY T. ARBUIZ
Applicant
NIÑALYN B. CAGALAWAN
Z-3 Mandahilag,Talisayan Misamis Oriental
09564703602
cagalawanninalyn@gmail.com
Personal Information
Date of Birth: January 17, 2000 Place of Birth: Mandahilag Talisayan

Sex: Female Civil Status: Single
Nationality: Filipino Religion: Roman Catholic
Language/s Spoken: Cebuano, English, Filipino
Educational Background
Tertiary Education: CHRIST THE KING COLLEGE

Address: National Highway, Gingoog City, Misamis Oriental
Program Taken and Year Level: Bachelor of Science in Business Administration - III
Estimated Year of Graduation: 2022
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Secondary Education: CHRIST THE KING COLLEGE
Year Graduated: 2018
Elementary Education: MANDAHILAG ELEMENTARY SCHOOL

Address: P-2, mandahilag, Talisayan Misamis Oriental
Leadership Awards & Recognitions Received
 Dean’s Lister (2nd Year College)

S.Y 2019-2020 Second Semester

S.Y 2019-2020 First Semester
 Dean’s Lister (1st Year College)

S.Y 2018-2019 First Semester
 1st Honor (Junior High School)

Mandahilag National High School
S.Y 2015-2016
Seminars/Trainings Attended
Time Management Seminar

Christ the King College Guidance Office
Mother Ignacia Gymnasium, Christ the King College, Gingoog City
2019
Personal Branding Seminar
Mother Ignacia Gymmasium, Christ the King College, Gingoog City
Leadership Seminar
2019
Work Immersion (80 hours)

Prince Town Gingoog City Branch
February 12-23, 2018
Summary of Qualifications
 Interpersonal Skills
P a g e | 72
 Communication Skills
 Leadership Skills
 Multitasking
Character Reference
Kimberlie A. Labita, MBA

NIÑALYN B. CAGALAWAN
Applicant
RONA MAE B. LABITA

P-4, Agay-Ayan, Gingoog City
09392195720
labitaronamae@gmail.com
Date of Birth: April 5, 2000 Place of Birth: Cagayan de Oro City

Language/s Spoken: Cebuano, English, Filipino
Tertiary Education: CHRIST THE KING COLLEGE

Program Taken and Year Level: Bachelor of Science in Accountancy- III
Estimated Year of Graduation: 2022
Secondary Education: CHRIST THE KING COLLEGE

Elementary Education: AGAY-AYAN ELEMENTARY SCHOOL Address: P-2, Agay-

Ayan, Gingoog City
P a g e | 73
Most Significant Leadership Affiliations
Name of
Position Level Term
Organization
Vice President- CKC- Junior Second Year S.Y. 2019-2020
Membership Philippine Institute College
of Accountants
Vice President- CKC- Junior Third Year College S.Y 2020-2021
Academics Philippine Institute
of Accountants

o Christ the King College
o S.Y 2019-2020 Second Semester

o S.Y 2019-2020 First Semester

o S.Y 2018-2019 Second Semester

o S.Y 2018-2019 First Semester
 8th Honor (Senior High School)

o S.Y 2017-2018
 1st Honor (Junior High School)

o St. Mary’s Academy, Lunao
o S.Y 2015-2016
P a g e | 74
 WIWAG Business Week
o Bato Balani Foundation, Inc.

o Lourdes College, Cagayan de Oro City-August 7-9, 2019
 Time Management Seminar

o Mother Ignacia Gymnasium, Christ the King College, Gingoog City
o 2019
 Leadership Seminar

o Mother Ignacia Gymnasium, Christ the King College, Gingoog City
o 2019
 Work Immersion (80 hours)

o Tupperware Brands Gingoog City Branch
o February 12-23, 2018
 Proficiency in Microsoft Office

 Communication Skills
 Leadership Skills
 Multitasking
Character Reference
Mr. Ray Patrick Guangco, CPA

Accountancy Program Dean
Ms. Ivy Salise, CPA

Auditor of Axelum Resources Corporation
Part-time teacher, Christ The King College
Mr. Noel Cainglet, CPA

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CANETE, MELANIE T.
P2 Catuan, Lunao, Gingoog City, Misamis Oriental
melaniecanete000@gmail.com
Date of Birth: June 05, 2000 Place of Birth: Gingoog City

Language/s Spoken: Cebuano, Filipino, English
Tertiary Education: Christ The King College

Address: Mercado Ave. National Highway, Gingoog City
Program Taken and Year Level: Bachelor of Science in Accountancy – Third Year
Estimated Year of Graduation: Year 2021-2022
Secondary Education: Christ The King College

Address: Mercado Ave. National Highway, Gingoog City
Year Graduated: Year 2017-2018
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Elementary Education: Pedro Maligmat Elementary School
Address: Catuan, Lunao, Gingoog City
Year Graduated: 2011-2012
Most Significant Leadership Affiliations
Name of
Position Level Term
Organization
Treasurer Student Body Junior High School
Organization
VP- Finance JPIA- Gingoog 3rd Year College
Local Chapter
 2nd place in the CUPs Regulatory Framework for Business Transaction

Category
(Accountancy week – 2019-2010)
 Third Honors
(Junior High School- 2015-2016)
 Dean’s Lister
(1st and 2nd sem of the year 2019-2020)
 On the Job Training/ Work Immersion

Accounting office at Palace Gingoog City
Feb. 12-23 2018)
 Leadership Seminar
Christ The King College Guidance Office
Mother Ignacia Gymnasium, Christ The King College
2019
 Time Management Seminar

Christ The King College Guidance Office
Mother Ignacia Gymnasium, Christ The King College
2019
P a g e | 77
 Work Immersion experience for 80 hours in Accounting office.

 An enthusiastic and motivated individual who is committed to a career in the
accounting field.
 Ability to organize, prioritize and work under extreme pressure.
 Flexible, adjusts to different situations.
Character Reference
Ray Patrick Guangco, CPA

Dean of Bachelor of Science in Accoutancy
Christ The King College, Gingoog City
Noel Cainglet, CPA

Teacher in Christ The King College
Ivy Salise, CPA

Auditor of Axelum Resources Corporation
Part-time teacher in Christ The King College
P a g e | 78
RHEANELL C. SALARDA
Brgy. 24-A, Gingoog City,
0965-8975-243
anellsalarda@gmail.com
PERSONAL DATA:
Age: 21 years old

Date of Birth: May 21, 1999
Place of Birth: Gingoog City
Height: 5’0
Weight: 45 kls
Sex: Female
Nationality: Filipino
Language/s Spoken: Cebuano, Filipino & English
Skills: Technical expertise, Data Entry, Computer Literate
Certificate of Competency:
 Certificate of Business Transformation
EDUCATION:
2018 - 2023 Bachelor of Science in Accountancy

Brgy 23. National Highway
2018 - 2016 Senior High School – Accountancy

Business and Management
Brgy 24-A. Pazvillage
2016 - 2012 Junior High School
P a g e | 79
Brgy, 24-A Pazvillage
2012 - 2006 Elementary

Manuel Lugod Central School
Gingoog City, Misamis Oriental
● Dean’s List (Christ the King College)

● With High Honor (Gingoog City Colleges)
● 2nd place CUPS- AUDIT for Accountancy Week (Christ the King College)
● 2nd place CUPS- RFBT for Accountancy Week (Christ the King College)
WORK EXPERIENCE:
Cantilan Bank – Immersion

 Excellent customer service with greeting and respect
 Filling up the paper and forms
 Photocopying and scanning the documents (e.g., ID’s, Birth certificate, 2x2 pic)
 Gather and analyze financial and related data of customers.
 Assist customers in handling their deposits and check payments.
 Organizing the documents and cards in ascending order
Family Business - Data Encoder

 Job image to Excel
 Entering customer and account data from source documents.
 Preparing and sorting documents for data entry.
 Senior High Leadership Seminar

August 07, 2017
Audio Visual Room, Gingoog City Colleges, Gingoog City
 Board of Accountancy Updates
July 13, 2020
via Zoom
 Time Management Seminar

P a g e | 80
2019
 5th Philippine Accountancy Congress

Feb. 20, 2021
via Zoom
 MWC Webinar and SGV talk

March 05, 2021
via Zoom
Ray Patrick Sajulga Guangco, CPA

College Dean – Accountancy Department
Christ the King College – Gingoog City
09555661550
Ivy Salise, CPA

Accountancy Department - Teacher
09355185433
Cainglet Noel, CPA

Accountancy Department - Teacher
noelcainglet@ckckgingoog.ph.education
P a g e | 81

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CHRIST THE KING COLLEGE

9014 GINGOOG CITY, PHILIPPINES

This Feasibility Study entitled ‘’PATATA DE TORTITA’’ prepared and

Approved in partial fulfillment of the requirements for the degree of Bachelor of

Mr. Jeric B. Madelo, DBA Ms. KIMBERLIE A. LABITA, MA-HRD

Approved in partial fulfillment of the requirements for the degree of Bachelor of

We would like to give appreciation to Ms. Kimbirlie B. Labita MA-HRD, Mr.

We want to acknowledge as well our classmates, friends and respondents who

i. COVER PAGE ---------------------------------------------------------------------------- 1

III. MANAGEMENT STUDY ---------------------------------------------------------- 29 – 35

IV. FINANCIAL STUDY --------------------------------------------------------------- 36 – 47

V. FINANCIAL RATIO ----------------------------------------------------------------- 48 – 49

in the industry. It's a picture of the product or service. It encapsulates the

an important component of standing out in the marketplace. And that's what

never had before.

vitamins and minerals.

This feasibility study was produced to show off Patata's De Tortita's

business investment opportunity as well as the market penetration of the product.

This business strategy also entails establishing a brand name in order to

on society, thus gaining a competitive edge and increasing brand recognition.

“Stay Healthy with Potato Goody”

We are dedicated to:

• Promote well-being and wellness to Filipino consumers who are

health conscious by offering nutritious and healthy products

• Provide affordable and convenient products to consumers while

ensuring a sustainable profit growth.

 Products are also offered by various combos.

 Customers can choose among six (6) bundle mixes.

Chicken Php 22.00

Chicken Php 63.00

Option 1: 5 pcs. Chicken Php 22.00

Option 2: 5 pcs. Tuna 95.00

Option 3: 5 pcs. Chocolate 86.00

Option 5: 2 pcs. Chocolate; 2 pcs. Chicken; 1 pc. Tuna 95.00

Option 6: 2 pcs, Chicken; 2 pcs. Tuna; 1pc. Chocolate 97.00

Flavor 12 oz. 16 oz. 22 oz.

Mango Php 29.00 Php 36.00 Php 42.00

Avocado 28.00 34.00 39.00

Guyabano 26.00 31.00 36.00

Mango-Banana 33.00 41.00 48.00

Carrot-Apple 36.00 45.00 52.00

on their next purchase.

discount in buying/purchasing our products.

product to be exposed to various chemicals and smoke emitted by passing

beverage. We will operate in a clean and safe environment.

Freezer cooking area blender

Counter Serving area

Patatas De Tortita Gingoog Market Yagon Steve

Chicken 1kg Php 220.00 Php 250.00

ii. Smoothie Shake Supplier

iii. Packaging Materials Supplier

Paper Straw Php 44.00

Paper box Php 135.75

Paper bag Php. 57.00

Paper cup lid Php 66.00

iv. Cooking tools and materials:

Name Image Function

Potato Masher Use to smash potato into

Used for separating

Liquid Measuring Cups Used to measure liquid

All-purpose Knife Use for cutting out

Can Opener Use for opening can