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BURGER MANIA
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BURGER MANIA

Abstract

Burger Mania offers customers a unique way of enjoying their favorite burger by giving them the

option to customize their burger – starting with the bun, patty, toppings, up to the sauces. Burger

Mania’s vision is to be known as the only restaurant offering burger customization in the area

where it operates, with its reputation gradually spreading throughout the city. Its mission is to

satisfy an individual’s craving for burger by delivering value for the customer’s money with the

food, service, and overall experience meeting or even exceeding expectations. Burger Mania will

be located in a fast growing industrial complex south of Metro Manila - Fastbytes Cyberzone

Northgate Filinvest, Alabang, Muntinlupa. The target market is the different call center

companies surrounding Fastbytes. It will be operated by four (4) general partners who will each

contribute an equal share of capitalization amounting to Php700, 000. The invested capital will

be spent for permits, equipment, salaries, raw materials, utilities, supplies, rent, maintenance and

other miscellaneous expenses. The business will start operations on May 1, 2015
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Acknowledgment

We would like to express our very great appreciation to the following individuals, who

helped, supported and lead us towards the accomplishment of this feasibility study:

First, we would like to praise and thank God, the Almighty, for the wisdom, strength and

blessings throughout our feasibility study.

Second, we sincerely thank Professor Rowena O. Galang, for giving us the opportunity to

do this research and providing important guidance in making this feasibility study.

Third, we would like to express our deep gratitude to our parents, the great foundation of

support and encouragement - for their love, understanding, and valuable prayers to complete this

feasibility study successfully.

Finally, we are particularly thankful to our friends and colleagues, for their continuing

encouragement and help during the feasibility study.

Darlene Ruth C. Briones

Ma. Leonora A. Diaz

Kristil Ivy Catherene A. Landao

Dan Thach Truong


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Table of Contents

Title Page.........................................................................................................................................i

Abstract...........................................................................................................................................ii

Acknowledgment………………………………………………………………………….……...iii

Table of Contents……………………………………………………………………………..….IV

List of Tables……………………………………………………………………………………..V

Lists of Figures………………………………………………………………………………......VI

Chapters Page

1. Project Summary

Project Long-range Objective ........................................................................2

Feasibility Criteria 2

Highlights of the Project 2

History in Brief 2

History of Product………………………………………………....……3

Project Time Table Status……………………….………………………….…...3

Nature of the Industry…………………….....…………………………….….....3


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Mode of Financing………………………………………………………….…...3

Investment Cost……………………………………………………………..….4

Major Assumption……………………………………………………………...4

Market Feasibility………………………………………………………………4

Technical Feasibility………………………………………………………….........…4

Financial Feasibility…………………………………………………….........……….4

Organization and Management Feasibility……………………………......…………..5

Socio-Economic Feasibility…………………………………………..……………….5

2. Market Study

Product Description………………………………………………...………...…….…6

Name of the Product………………………………………………………………...…7

Properties of the Product………………………………………………………….......7

Uses of the Product…………………………………………….……………………....7

Major User of the Product………….………………………….…………………….....8

Geographical Area of Dispersion….…………….....……….….…..………………….8

Demand Analysis…….……………………………….…….………………………….8

Past Historical Demand. ………………………………………………………10

Projected Demand……………………………………………………………..10
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Supply Analysis………………………………………….…………………………….11

Annual Supply of Competitors by Volume……………………...……………12

Demand-Supply Analysis………………………………………………………….….14

Projected Sales..……………………………………….……………...............22

Price Study……………………………………….…………………………………….23

Marketing Program….…………………………………………………………………30

People……………………………………………………….…………………31

Product……………………………………………………….………………..31

Price ……………………………………………………….………………….31

Place………………………………………………………………………...…32

Promotion……………………………..……………………………………...34

Factors Affecting the Market…………………………………………………………….43

Factor Affecting the Demand…………………………………………………….43

Factor Affecting the Supply……………………………....……………………...43

Factor Affecting the Price………………………………………………………..44

SWOT Analysis………………………………………………………………………….44

Market Segmentation…………………………………………………………………….48
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Industry Analysis………………………………………………………………………...50

Industry Classification…………………………………………………………………...50

Industry Size……………………………………………………………………………..50

Industry Growth………………………………………………………………………….51

Industry Trends…………………………………………………………………………..52

Industry Projection……………………………………………………………….………52

Key Success Factor………………………………………………………………………52

Competitor Analysis………………………………………………………..……………53

3. Technical Study

Products………………………………………………………………………………….59

Product Description…………………………...………………………………………...59

Service and Work Flow………………………………………………………………….63

Ordering and Purchasing Flow…………………………………………...……………..66

Food Process…………………………………………………………………………….67

Operation Schedule…………………………………………………...…………………69

Machinery and Equipment…………………………………………………..…….…….71

Store and Kitchen Supplies……………………………………………………….…......72


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Maintenance Supply……………………………………………………………………..74

Raw Materials Requirements………………………………………………………….…75

Plant Size………………………………………………………………….………….…..78

Vicinity Map…………………………………………………………....….…..79

Floor Plan…………………………………………………………………....…81

Perspective……………………………………………………………….….…82

Project Site………………………………………………..…………………….….…….83

Building and Facilities………………………………….……………….…………....…84

Utilities………………………………………………….……………….……………...84

Transportation Expenses……………………………………………….…..……….....84

Waste Management and Disposal Method…………………………………….…...….84

Production Cost……………………………………………………………….………..86

Labor Requirement……………………...………………………………….………….92

Work Schedule…………………………………………………………..……………..94

4. Organization and Management Study

Purpose of the Project…………………………………………………………………95

Form of Ownership……………………………………………………………………95
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BURGER MANIA

Organizational Chart…………………………………………………………………..96

Project Schedule……………………………………………………………………...100

Company Policy……………………………………………………………………...101

5. Socio-Economic Study

Social and Economic Contribution………………………………………………..…111

Improved Employment Status and Income………………………………………..…111

Taxes as Contribution to Municipal and National Government…………………….112

Creating Demand for Other Industry’s Commodities…………………………....…112

Demand for Raw Materials…………………………………………………………..112

6. Financial Study

Major Assumption…………………………………………………………………...113

Total Project Cost………………………………………………………….…………115

Depreciation……………………………………………………….…………………119

Breakeven Analysis………………………………………………………………….121

Breakeven Sales Volume…………………………………………………………….122

Income Statement…………………………………………………………………….126

Monthly Cost of Sales………………………………………………………………..130


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Balance Sheet………………………………………………………………………...132

Cash Flow………………………………………………..…….……………………135

Income Tax Computation…………………………………….……………………138

Financial Ratios……………………………………………….…………………...139

Bibliography…………………………………………………………………........142

References…………………………………………………………………............142

Appendices……………………........………………………………………………..144

Sample Survey..……………………………………………………….…………..144

Survey Result……………………………………………………………………...147

Demand Analysis Computation…………...………………………………...……152

Product Description- pictures…………………………………………………..…154

Letter……………………………….………………………………………………158

Resume of the Proponents………………………………………………………...161


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List of Tables

Table

1. Annual Number of Employees of Seven Companies…………………………...…………….9

2. Projected Demand……………………………………………………………………………..10

3. Arithmetic Straight Line Computation………………………...………………...…………...11

4. Annual Supply of Competitors by Volume (2011) ……………...………………..…………..12

5. Annual Supply of Competitors by Volume (2012) ………………………...……..…………..12

6. Annual Supply of Competitors by Volume (2014) ………………………………..………….13

7. Projected Sales Analysis…………………………………...………………………..……….13

8. Demand Sales Analysis………………………………………………………………..……..15

9. Daily Projected Sales………………………………………………………………………….22

10. % of Realization of Health Conscious…………………………………………………...….31

11. % of Realization of Buying a Burger………………………..…………………………....….33

12. % of Realization in Where the Customers usually buy Burger…………………………..…33

13. Break down of Advertising Expenses…………………...……………………………...…...43

14. The Philippine Fast Food Market Size Historic/Forecast……………………………….....50


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15. Industry Sales Forecast……………………………………………………………………52

16. Competitive Analysis Grid………………………………...………………………………...58

17. Production Preparation…………………………………………………………………….....69

18. Waste Disposal…………………………………………………………………………….....85

19. Work Schedule………………………………………..………………………………….…..94

20. Project Schedule…………………………………………………………………….……...100

21. Total Project Cost………………………………………………………………….……….115

22. Raw Material Requirements……………………………………………..............……….116

23. Employee Contribution…………………………………………..………………………...120

24. Employer Contribution……………………………...……………………………………...120


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List of Figures

Figure

1. % Unsatisfied Demand…………………………………………………………………….....15

2. Logo…………………………………………………………………………………….…..…34

3. Fliers………………………………………………………………………………………......35

4. Tarpaulin……………………………………………………………………………………....35

5. Owner’s Uniform……………………………………………………………………..…...…36

6. Employee’s Uniform…………………………………………………………………....…...36

7. Burger Packaging………………………………………………………………………….......37

8. Social Media Site: Facebook…………………………………………………………………38

9. Social Media Site: Twitter……………...……………………………………………….……39

10. Social Media Site: Instagram…………………………………...……………………….….39

11. Social Media Sites: Youtube……………………………………………………………....…40

12. Loyalty Card…………………………………………………………………………………42

13. Porters’ 5 Forces Model……………………………………………………………..….…...46


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14. Percentage Distribution of Food and Beverage………………………………….....………..51

15. Jollibee……………………………………………………………………………………….53

16. Mcdonalds’………………………………………………………………………..………....54

17. Kangaroo Jack…………………………………………………………………...…………..55

19. The Sandwich Guy……………………………………………………………...…………..56

20. New Bistro Deli……………………………………………………………………………...57

21. Service and Workflow………………………………………………………….……….…63

22. Order Slip………………………………………………………………………….…………65

23. Ordering and Purchasing Flow………………………………………………………………66

24. Food Process (Veggie Patties)……………………………………………………………….67

25. Food Process (Beef Patties) ……………………………………………………...………….68

26. Vicinity Map…………………………………………………………………………………79

27. Floor Plan…………………………………………………………………………………….81

28. Perspective………………………………………...……………………………...………....82

29. Bird’s eye view………………………………………………..…………………………...82

30. Back View………………………………………………………………..……….………….83

31. Organizational Structure………………………………………………………………….....96


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List of Figures

Figure

1. % Unsatisfied Demand…………………………………………………………………….....15

2. Logo…………………………………………………………………………………….…..…34

3. Fliers………………………………………………………………………………………......35

4. Tarpaulin……………………………………………………………………………………....35

5. Owner’s Uniform…...36

6. Employee’s Uniform…....36

7. Burger Packaging………………………………………………………………………….......37

8. Social Media Sites: Facebook…………………………………………………………………38

9. Social Media Sites: Twitter……………...……………………………………………….……39

10. Social Media Sites Instagram…………………………………...……………………….….39

11. Social Media Site: Youtube……………………………………………………………....…40

12. Loyalty Card…………………………………………………………………………………42

13. Porters’ 5 Forces Model…...46

14. Percentage Distribution of Food and Beverage….....51

15. Jollibee……………………………………………………………………………………….53

16. McDonalds’…...54

17. Kangaroo Jack…...55


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19. The Sandwich Guy…...56

20. New Bistro Deli……………………………………………………………………………...57

21. Service and Workflow………………………………………………………….……….…63

22. Order Slip………………………………………………………………………….…………65

23. Ordering and Purchasing flow………………………………………………………………66

24. Food Process (Veggie Patties) …………………………………………………………….67

25. Food Process (Beef Patties) ……………………………………………………...………….68

26. Vicinity Map…………………………………………………………………………………79

27. Floor Plan…………………………………………………………………………………….81

28. Perspective…...82

29. Bird’s eye view…...82

30. Back View………………………………………………………………..……….………….83

31. Organizational Structure………………………………………………………………….....96


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BURGER MANIA

CHAPTER 1

MARKET STUDY

Product Description

Nowadays, customers can find all kinds of burgers ranging from simple hamburger to

varied combinations. The most common is the traditional burger-plain, tender, uncomplicated by

additional flavours. Ridiculous burgers are also available, which, by their sheer size, make it

physically impossible for anyone to take a bite. Regardless of the varieties, a great burger should

give people a sense of comfort; after all, to many, it is the ultimate comfort food. This feasibility

study would like to introduce customized burger made more appealing to the ordinary customer.

Burger Mania is following a little known but fast growing trend in the Philippine hamburger

market – the customized burger where customers can pick their own unique varieties of

ingredients. Aside from the customized burger, the business will also offer healthy and nutritious

fruit drinks to complement the selected burger.

The products of Burger Mania include buns, patties, toppings, dressings and drinks from

which customers can choose flavours based on their personal taste. The burger has essential

nutrients that the body needs for energy and for building and maintaining body tissues, including

carbohydrates, fats, protein, vitamins, and mineral. Handmade patties - grilled beef patties, crispy

chicken patties and veggie patties (tofu) will be offered. Grilled beef patties are made of fresh

ground beef, salt, pepper, onion and garlic; crispy chicken patties is made of fresh chicken breast

fillet, salt, pepper, vinegar, baking powder, flour, garlic, mustard powder, egg and crushed

cornflakes; and veggie patties are made up of firm tofu, flour, fine corn meal, quick oats, parsley

leaves, basil leaves, paprika, coriander, cumin, ginger, salt, garlic, onion, pepper and soy sauce.
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BURGER MANIA

Customers will have several choices for dressings - Bacon, Chili con Carne, Caramelized Onion,

Cheese, Egg, Fresh Tomatoes, Lettuce, Onion Rings, Pepperoni, Pineapple Slice, Avocado Slices

and Sautéed Mushroom. All dressings are rich sources of vitamin A vitamin C, potassium, iron

and other nutrients. The sauces which include Garlic Sauce, Ketchup, Mustard, Teriyaki Sauce

and Wasabi Mayo will be the perfect blend to complete any burger.

Every part of the burger is considerably richer in nutrients and a good source of dietary

fiber, which lowers the risk of constipation, colon and rectal cancer, heart disease, diabetes and

obesity.

Burger Mania also carries fruit drinks to complement the burger: Watermelon Juice, Pink

Ice, Pink Perfection Juice, Mixed Explosion, Avocado Shake and Mango Shake. All the fruit

juices contain 100% fruit extracts which provide many vitamins and minerals.

Properties of the Product

Burger Mania is like a gastronomic game where the customer can choose what buns,

patties, dressings and sauces will go with their burger. Customer can begin with the patties – one

to three burger patties or home-style, crispy chicken patty, grilled beef patty and veggie patties -

then the type of bun, and finally any sauces or dressings.

Burger Mania, as the only customizable burger restaurant within the area will provide a

healthy variety set of choices and makes its ingredients fresh every day. Good quality fresh

ingredients that satisfy and blend with the unique taste of every customer. It will also provide an

atmosphere to keep the patrons comfortable and encourage them to see the restaurant as their

hang-out spot. Apart from these features, the prices will be affordable.
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Uses of the Product

Burger Mania will offer customized burger from the buns, toppings and dressings up to

its sauces. The burger will be a source of fun while satisfying the craving for comfort food of

individuals.

Major Users of the Product

Customized Burger brings a new way to enjoy their meal. Customers can experience a

burger their own way.

The proponents’ target markets are male and female from 18-40 years old. The main

targets are those who are both health conscious and budget conscious. These target market are

the employees who work in seven call center companies in Fastbytes, Cyberzone Northgate,

Filinvest Alabang, Muntinlupa City.

Geographical Dispersion

Burger Mania is located at Fastbytes Cyberzone Northgate Filinvest Alabang,

Muntinlupa City. Northgate Cyberzone is the information technology park within Filinvest

Corporate City in Alabang. The 18.7 hectare park, a PEZA registered IT zone, is designed,

mastered-planned and built around the needs of technology-based companies engaged in

Business Process Outsourcing (BPO), Knowledge Process Outsourcing (KPO), education,

learning and firm, software design and multimedia, call centers, e-commerce, banking and

financial services, as well as other IT support businesses and the like.


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Demand Analysis

The target market of Burger Mania is composed of call center agents, young

professionals, and other individuals working within the area. The location is surrounded by

several private companies and establishments. Burger Mania’s total target population of 14,950

come from seven private companies: AIG Share Services Corporation with 3,500 employees,

Capital One with 3,500; Convergys Corporation with 1,200; Expert Global Solutions, Inc.

(NCO/APAC) with 2,500; First Source Solution Ltd. with 750; Genpact with 2,000 employees;

and Infosys BPO Ltd. with 1,500 employees.

To better understand the product and service demand of Burger Mania, the proponents used the

Sloven’s Formula to obtain 390 sample size to be covered by its survey. However, the

proponents used the convenience sampling approach and interviewed 191 respondents.

Sloven’s Formula

Total population = 14,950

Sloven’s Formula = N
(1 + Ne2)

= 14,950

(1 + 14,950 (0.05)2)

= 390 respondents

Where: N – total population


e – Error tolerance (0.05)
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Table 1

Annual Number of Employees of Seven Call Center Companies

Year No. of Employees Annual No. of Employees


2011 13,493 4,897,959
2012 14,203 5,155,689
2013 14,950 5,426,850

Computation for Y*

Year (2013) Y

14,950 x 0.72 x 0.02 x 363 (daily) = 78,147

14,950 x 0.72 x 0.24 x 104 (2 times a week) = 268,669

14,950 x 0.72 x 0.34 x 52 (once a week) = 190,308

14,950 x 0.72 x 0.26 x 24 (2 times a month) = 67,167

14,950 x 0.72 x 0.14 x 12 (once a month) = 18,084

622,375

*Y = Total population x % of those willing to buy x % of survey result by the no. of times a
month who try to consider to eat veggie burger x Days (what do you mean)

Past Historical Demand (See appendices for computation)


Year Y

2011 561,178

2012 591,274

2013 622,37
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Table 2

Projected Demand (2015 – 2017)

Year a + Yi-1 = Yc
2015 30,599 + 622,375 = 652,974

2016 30,599 + 652,974 = 683,573

2017 30,599 + 683,573 = 714,172

Formula for Computation of Demand (Historical and Projected)

Arithmetic Straight Line: Yc = a + Yi – 1

Where: a = Yn - Yc = 622,375 – 561,178 = 30,599

N -1 3–1

Yc = initial value (1st year)

Yn = final value (last year)

N = number of years

Yi = value for the year past

Table 3

Historical Demand (2011 – 2013)

Year Y a + Y-1 = Yc Y – Yc
2011 561,178 + =

2012 591,274 30,599 + 561,178 = 591,777 -503

2013 622,375 30,599 + 591,274 = 621,873 502


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Supply Analysis

Burger Mania is new and has direct and indirect competitors offering substitute products

for burgers - “The Sandwich Guy,” and “The New Bistro Deli.” Other competitors include

Jollibee, McDonald’s and Kangaroo Jack which offer a wide variety of products in their

respective menus beside hamburgers, while Burger Mania is focused on burger offerings. In

addition, these competitors have name recognition, especially Jollibee and McDonald’s and

enjoys a certain amount of customer loyalty. Burger Mania will have to work hard to break the

buying habits of its target market.

All things considered, competition is bit tight, posing a big challenge for Burger Mania to

capture a fair market share by offering customized burgers and satisfying cravings.

Table 4

Annual Supply of Competitors (Year 2011)

Daily Sales Annual Sales


Days Open
(No. of transaction) (No. of transaction)
Year (2011)
Jollibee* 0 0 0

McDonalds* 0 0 0

Kangaroo Jack 110 365 40,150

The Sandwich Guy 0 0 0

The New Bistro Deli 160 312 49,920

Total 270 90,070

*Jollibee and McDonald's started operations in 2012


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Table 5

Annual Supply of Competitors (Year 2012)

Daily Sales Annual Sales


Days Open
Year (2012) (No. of transaction) (No. of transaction)
Jollibee 185 365 67,525
McDonald 200 365 73,000
Kangaroo Jack 105 365 38,325
The Sandwich Guy 120 312 37,440
New Bistro Deli 110 312 34,320
Total 720 250,610

Table 6

Annual Supply of Competitors (Year 2012)

Daily Sales Annual Sales


Days Open
Year (2013) (No. of transaction) (No. of transaction)
Jollibee 190 365 69,350
McDonald 210 365 76,650
Kangaroo Jack 110 365 40,150
The Sandwich Guy 115 312 35,880
New Bistro Deli 100 312 31,200
Total 725 253,230

Tables 5 and 6 show the annual supply of competitors operating in the area. Obviously,
McDonald’s is ahead of the pack, accounting for the highest number of annual sales in terms of
the number of transactions. Jollibee is a close second, while Kangaroo Jack, The Sandwich Guy
and New Bistro Deli are in third place, with n average of 30,000 sales transactions.
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Table 7

Projected Sales (Year 2015 – 2017)

Total Sales
Year (No. of transaction)
2011 132,045

2012 286,380

2013 287,905

2015 289,430

2016 290,955

2017 292,480

Explanatory Note (Formula to compute 2015 – 2017 projected sales)

253,230 – 250,610 = 2,620

2,620/253,230 = 0.01034632547 + 1 = 1.0103

1.0103 x 253,230 = 255,838

 Based on the result, the supply increases by 1% every year

Burger Mania arrived at the projection for 2015-2017 by subtracting the supply of 2013

from 2012 supply. The resulting figure is divided with 2012 supply. The answer obtained is

added to 1 (a constant); then multiplied by 2013 supply to get projected supply for 2015. The

same procedure is repeated to get the projected supply for successive years.
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Demand-Supply Analysis

Formula for Computation of Unsatisfied Demand

Unsatisfied Demand = Demand - Supply

% of Unsatisfied Demand = Unsatisfied Demand x 100


Demand

Table 8

Demand/Supply Gap (2011 – 2017)

Year Demand Supply Unsatisfied Demand Unsatisfied demand

(Total sales)* (%)

2011 561,178 90,070 471,108 84

2012 591,274 250,610 340,664 58

2013 622,375 253,230 369,145 59

2015 652,974 255,838 370,136 57

2016 683,573 258,473 425,100 62

2017 714,172 261,109 453,063 63

*Number of transactions

The figures for unsatisfied demand reveal that Burger Mania stand a very good chance of
getting market share – over 50% of the market is still unsatisfied and Burger can fill this gap
with its customized offering.
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Figure 1 The rate of unsatisfied demand of the proponent’s product (%)

Product Pricing

Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) + Mark-up (% of Total

Cost)

Direct Materials. The computation for direct materials is shown in the production cost

found in the technical study.

Direct Labor for Patties. The single production of patties will take about 25 minutes. To

compute the total direct labor, the hourly wage rate of the cook is divided by working hours per

day.

Php429.00/8 hours = Php53.63 x 25 minutes = Php22.34


60 minutes
Php22.34/25 minutes with a projected production of 10 units of one type of patty.

Therefore, Php22.34/10 units of patties equal to Php2.23 per unit of 1 product produced.
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Direct Labor = Php2.23

Direct Labor for Fruit Juices. The single production of fruit juice will take for about 5

minutes. To compute the total direct labor, the hourly wage rate of the cook is divided by

working hours per day.

Php429.00/8 hours = 53.63 x 5 minutes = Php4.47


60 minutes

Php4.47/5 minutes with the projected production of only 1 unit of one type of fruit juice.

Direct Labor = Php4.47

Overhead Expenses

Overhead refers to all ongoing business expenses except the direct materials and direct labor.

Below are the expenses falling under overhead computed per month:

 Cashier Php12, 870.00

 Waiter Php12, 870.00

 Employer Share Php1, 683.70

 Utilities and Rent Expense Php50, 000.00

 Maintenance Supplies Php369.00

 Transportation Expense Php544.00

 Gas Php7.300.00

 Depreciation Expense Php4, 235.08

 Kitchen Supplies Php7, 822

TOTAL Php97, 693.78


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Based on total daily production, Burger Mania will be producing a total of 5,400

units of product which include patties and drinks. Therefore, total overhead will be equal to

Php18.09.

Php97, 693.78/ 5,400 units = Php18.09

Overhead = Php18.09

Product Prices

Beef Patty and Buns

 Direct Materials = Php26.54

 Direct Labor = Php 2.23

 Overhead = Php18.09

 Buns = Php4.50

Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) + Mark-up (93% of

Total Cost) + Buns

= TC (26.54 + 2.23 + 18.09) + Mark-up (93% of TC) + 4.50

= 46.86 + 43.64 + 4.50

Selling Price = Php95.00

Chicken Patty and Buns

 Direct Materials = Php41.01

 Direct Labor = Php2.23

 Overhead = Php18.09

 Buns = Php4.50
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Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) + Mark-up (40% of

Total Cost) + Buns

= TC (41.01+ 2.23 + 18.09) + Mark-up (40% of TC) + 4.50

= 61.33 + 24.17 + 4.50

Selling Price = Php90.00

Veggie (Tofu) Patty and Buns

 Direct Materials = Php 17.70

 Direct Labor = Php 2.23

 Overhead = Php8.09

Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) + Mark-up (85% of

Total Cost) + Buns

= TC (17.70 + 2.23 + 18.09) + Mark-up (85% of TC) + 4.50

= 38.02 + 32.48 + 4.50

Selling Price = Php75.00

Fruit Drinks

Watermelon Juice

 Direct Materials = Php19.13

 Direct Labor = Php4.47


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 Overhead = Php18.09

Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) +

Mark-up (32% of Total Cost)

= TC (Php19.13 + Php4.47 + Php18.09) + Mark-up (32% of TC)

= Php41.69 + Php3.31

Selling Price = Php55.00

Pink Ice

 Direct Materials = Php27.83

 Direct Labor = Php4.47

 Overhead = Php18.09

Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) +

Mark-up (29% of Total Cost)

= TC (27.83 + 4.47 + 18.09) + Mark-up (29% of TC)

= 50.39 + 14.61

Selling Price = Php65.00

Pink Perfection Juice

 Direct Materials = Php28.33

 Direct Labor = Php4.47

 Overhead = Php17.86
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BURGER MANIA

Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) +

Mark-up (28% of Total Cost)

= TC (28.33 + 4.47 + 18.09) + Mark-up (28% of TC)

= 50.89+ 14.11

Selling Price = Php65.00

Mixed Fruit

 Direct Materials = Php28.11

 Direct Labor = Php4.47

 Overhead = Php18.09

Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) +

Mark-up (28% of Total Cost)

= TC (28.11 + 4.47 + 18.09) + Mark-up (28% of TC)

= 50.67 + 14.33

Selling Price Php 65.00

Citrus Fruit

 Direct Materials = Php31.16

 Direct Labor = Php 4.47

 Overhead = Php18.09
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BURGER MANIA

Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) +

Mark-up (21% of Total Cost)

= TC (31.16 + 4.47 + 18.09) + Mark-up (21% of TC)

= 53.72+ 11.28

Selling Price = Php65.00

Avocado Shake

 Direct Materials = Php18.38

 Direct Labor = Php4.47

 Overhead = Php18.09

Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) +

Mark-up (34% of Total Cost)

= TC (18.38 + 4.47 + 18.09) + Mark-up (34% of TC)

= 40.94 + 14.06

Selling Price = Php55.00

Mango Shake

 Direct Materials = Php23.48

 Direct Labor = Php4.47

 Overhead = Php18.09
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BURGER MANIA

Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) +


Mark-up (19% of Total Cost)

= TC (23.48 + 4.47 + 18.09) + Mark-up (19% of TC)

= 46.04 + 8.96

Selling Price = Php 55.00


Table 9

Daily Projected Sales

Products Price (Php) Quantity (Pcs) Revenue (Php)

Beef Patties and Buns 95 50 4,750

Chicken Patties and Buns 90 25 2,250

Veggie Patties (Tofu) and Buns 75 15 1,125

Total Php8,125

Toppings Price (Php) Quantity (Pcs) Revenue (Php)

Bacon 15 25 375

Chili Con Carne 15 15 225

Egg 15 30 450

Pepperoni 15 25 375

Sautéed Mushroom 15 15 225

Cheese 10 40 400

Lettuce 10 30 300

Onion Ring 10 35 350

Caramelized Onion 5 30 150

Fresh Tomatoes 5 30 150


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BURGER MANIA

Pineapple Slice 5 30 150

Total Php3,150

Dressings Price (Php) Quantity (Pcs) Revenue (Php)

Teriyaki Sauce 15 25 450

Wasabi Mayo 15 20 300

Garlic Sauce 10 30 300

Ketchup 10 35 350

Mustard 10 35 350

Total Php1,750

Beverages Price (Php) Quantity (Pcs) Revenue (Php)

Citrus Fruit Smoothie 65 10 650

Mixed Fruit Explosion Smoothie 65 15 975

Pink Ice 65 10 650

Pink Perfection Juice 65 15 975

Avocado Shake 55 10 550

Mango Shake 55 20 1,100

Watermelon Juice 55 10 550

Total 5,450

Total Revenue Php18,475


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BURGER MANIA

Price Study

Price is essential in the daily operation of the business. The price of a product and its
supply is one of the factors to consider in opening a business, since price is directly related to the
profitability of the business. Factors which affect price of raw materials are the main concern of
this business as well as factors which influence production, inflation, and the business
environment. The business proponents will offer pricing similar with the following competitors:

Jollibee

Products Price (Php)

Champ Php120.00

Cheesy Bacon Mushroom Champ Php135.00

Yum Burger Php29.00

Yum w/ cheese Php39.00

Yum with TLC Php57.00

Cheezy Bacon Mushroom Yum Php69.00

Amazing Aloha Champ Php145.00

Jolly Hotdog Classic Php45.00

Beverages

Regular Coke Php25.00 

Regular Coke Zero  Php25.00 

Regular Coke Lite  Php25.00 

Large Coke Zero  Php35.00 


Large Coke Php35.00 
Large Coke Lite  Php35.00 
Coke 1.5L  Php37.00

Sarsi Php25.00
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BURGER MANIA

Sprite Php25.00

Pineapple Juice Php26.00

Iced Tea Php26.00

McDonald’s

Products Price (Php)

Big Mac Meal Php125.00

Quarter Pounder with Cheese Meal Php130.00

Mc Chicken Meal Php109.00

Filet-O-Fish Meal Php109.00

Double Cheeseburger Meal Php110.00

Cheeseburger Meal Php78.00

Burger McDo Meal Php62.00

Big n' Tasty Meal Php145.00

Big Mac Php105.00

Quarter Pounder Php105.00

McChicken Php90.00

Filet-O-Fish Php90.00

Double Cheeseburger Php88.00

Cheeseburger Php39.00

Hamburger Php41.00

Burger McDo Php25.00

Crispy Chicken Fillet Sandwich Php39.00


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BURGER MANIA

Beverages (Hot and Cold)

Soft Drinks (Coke, Pepsi, Sarsi, etc)

Regular  Php28.00 

Medium  Php37.00 

Large  Php42.00

Nestea Iced Tea Php42.00

Orange Juice Php42.00

Pineapple Juice Php42.00

Premium Roast Coffee (8oz.)  Php25.00

Hot Chocolate Php32.00

Coke Float Php25.00

Monster Coke Float Php35.00

Kangaroo Jack

Products Price (Php)

KJ Cheeseburger Php135.00

Bacon Mushroom Burger Php155.00

KJ Angus Cheese Burger Php175.00

Double Cheese Burger Php225.00

Beverages

Soda in Can Php40.00

Juices

(Orange, Mango, Pineapple, Lemonade) Php45.00

Iced Tea Php45.00


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BURGER MANIA

The Sandwich Guy

Products Price (Php)

Tofu Php85.00

Country Tuna Php95.00

California Maki Php105.00

Pollo Rosmarinio Php115.00

Italian Style Php95.00

HBLT Php 100.00

Pulled Pork Php120.00

Beef & Bacon Php 125.00

Roast Beef Php140.00

Add-ons

Cheese Php15.00

Mushroom Php15.00

Crabstick Php15.00

Coleslaw Php15.00

Ham Php25.00

Grilled Chicken Php25.00

Tuna Php25.00

Bacon Php30.00

New Bistro Deli


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BURGER MANIA

Classic Sandwiches Price (Php)

Good Ole' Egg Salad Php95.00

Tender Tuna Php95.00

Heavenly Ham Php95.00

Chicken Mortadella Php95.00

Double Decker Php95.00

Breakfast Sandwiches

(Served on Kaiser Bun)

BLT Php80.00

Ham, Egg and Cheese Php80.00

Spiced Ham, Egg and Cheese Php80.00

De Luxe Php90.00

Signature Sandwiches

Stacked club Php120.00

Cheezy Frank Php120.00

Classic Frank Php120.00

Originals

Traditional Tuna Php110.00

Traditional Egg Php110.00

Classic Ham & Cheese Php110.00

Bacon, Lettuce &Tomato (BLT) Php110.00

Grillers
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BURGER MANIA

Tuna Melt Php110.00

Tuscan Bacon Chicken Php120.00

Clubhouse Php130.00

Marketing Program

As a new entrant in the fast food hamburger restaurant (FFHR) chain, Burger Mania is

creating a marketing program to attract potential customer and to establish the proponents’

dedication to serve high quality, juicy, mouth watering and affordable meals. The product

offering is aimed at capturing the satisfaction of the potential customer and ensuring that the

menu has been built upon its signature flame-grilled cooking process, which is believed to result

in better tasting burgers.

The Marketing program is focused on bringing the product to all social classes focusing

initially on call center agents, young professionals. Burger Mania will make use of effective

marketing communication tools such printed ads in the form of flyers and tarpaulin; promotional

gimmicks like loyalty card, birthday promo, happy hour; internet advert specifically posting in

social medias about its main product (customable burger). Burger Mania will also conduct free

tasting activities and hold a grand opening where the first 100 customers will be gifted with a

special token. The personnel will use their uniforms as a “walking advertisement” with very eye

catching statements like "customize their own burger in 4 easy steps" for passersby to see.

Finally, Burger Mania will periodically post attractive promotional tools like big banners within

the area announcing product information and promotional events.


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BURGER MANIA

Product. Burger Mania will offer a customized burger from the buns, veggies, toppings

and patties up to its sauces, and fresh meat patties based on personal preference of an individual.

This is the reason why the business is called the "Burger Mania"; it’s like a game where

customers can build their own burger and name it themselves. The burger will be a source of fun

while satisfying cravings of individuals. Burger Mania will also provide a number of refreshing

fruit juices and shakes to complement the taste of the customers.

Price. The price of the product will depends on what patties, dressings, and sauces, the

customer is going to choose in making his own burger. There will be allotted price for each

dressings and sauces in which customers can choose. The price of a regular burger which

consists of basic dressings will cost Php150 including one fruit juice which will be the

minimum price.

Patties

Beef Php95.00

Chicken Php90.00

Tofu Php75.00

Toppings

Bacon  Php 15.00 

Chili con Carne  Php 15.00 

Caramelized Onion Php 5.00 

Cheese   Php 10.00 

Pepperoni  Php 15.00 

Onion Rings  Php 10.00 

Lettuce Php 10.00


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BURGER MANIA

Sautéed mushroom Php 15.00

Pineapple Php 5.00

Fresh tomatoes Php 5.00

Egg Php 15.00

Dressings

Wasabi Mayo Php 15.00 

Teriyaki Sauce  Php 15.00 

Mustard Php 10.00 

Garlic Sauce  Php 10.00

Ketchup Php 10.00

Beverages

Watermelon juice Php 55.00

Pink ice Php 65.00

Pink perfection juice Php 65.00

Mixed fruit explosion Smoothie Php 65.00

Citrus fruit smoothie Php 65.00

Avocado Shake Php 55.00

Mango Shake Php 55.00


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BURGER MANIA

Table 11

Customer Considerations in Buying a Burger

Consideration in Buying a Burger No. of Respondents % of Realization

Taste 98 51%

Price 31 16%

Location 15 8%

Cleanliness 44 23%

Others 3 2%

Place. The exact location of Burger Mania is at Fastbytes which serves as the main

cafeteria for the Cyberzone Northgate, Filinvest Alabang, Muntinlupa City. It is surrounded by

companies engaged in Business Process Outsourcing, Knowledge Process Outsourcing and

educational learning and firms.

Table 12

Place where Customers Usually Buy Burger

Place No. of Respondents % of Realization

School 13 7%

Sidewalk 11 6%

Mall 68 36%

Fast Food Chain 97 51%

Others 2 1%

*Based on survey results


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BURGER MANIA

Promotion. Burger Mania will engage in Integrated Marketing Communication (IMC)

where the various media will send a consistent message about the company. These include:

flyers, tarpaulin, eye catching uniforms and social media sites like Facebook, Twitter, YouTube

and Instagram. Burger Mania will conduct promotional activities as it operates - Happy Hour,

Birthday Promo and Loyalty Card.

People. The target market are call center agents, young professionals and people in the

area, male and female, between 18-40 years old with the need to satisfy their burger cravings in

a healthy and nutritious way . The project focuses on the trend to consume functional nutritious

fast foods.

Table 10

Attitude towards Healthy Eating

Are you health conscious?

Type of Response No. of Respondents % of Realization

Yes 129 68%

No 62 32%

*Based on survey results


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BURGER MANIA

Figure

2 Logo of Burger

Mania

Figure 3 Sample Flyers (4.5” x 5.6”)


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BURGER MANIA

Figure 4 Sample Tarpaulins (4ft x 3ft)

Figure 5 Owner’s Uniform


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BURGER MANIA

Figure 6 Employee’s Uniform


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BURGER MANIA

Social Media Sites

Figure 8 Burger Mania’s Facebook Page

Figure 9 Burger Mania’s Twitter Page


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BURGER MANIA

Figure 10 Burger Mania on Instagram

Figure 11 Burger Mania on YouTube


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BURGER MANIA

Happy hour. Happy hour is between 3:00- 5:00 pm and 3:00- 5:00 am with a 5%

discount for burger above Php150.00

Birthday Promo. A birthday celebrant will have a free SPECIAL burger when they meet

the following conditions:

 Birthday celebrant of all ages can avail the birthday promo on the day itself or on

their birth month.

 Celebrant must bring an ORIGINAL and VALID government issued picture I.D.

with the birthdates imprinted on it; identification issues by local or foreign

governments are accepted, i.e. Social Security System (SSS); Driver’s License,

and Passport. In lieu of the ID card, the celebrant may show their birth certificate

supported by any I.D. with photo.

 The promotion cannot be used in conjunction with any current promotions or

discounts (including senior citizen discounts).

 Payment by Gift certificates is not allowed.

Loyalty Card. Since the target market is employees who work at that area, Burger Mania

can encourage repeat customers by issuing loyalty cards. The mechanics are as follows:

1. To redeem a FREE burger, customers must purchase 6 burgers costing Php150 and

above and accumulate 6 Burger Mania signatures on Mania Loyalty card.

2. Only one Burger Mania Loyalty card can redeem a free burger. Combined loyalty

card is not allowed.


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BURGER MANIA

3. Burger Mania Loyalty card cannot be used in any with any other promotion,

discount or special menu.

4. Burger Mania Loyalty card and Burger Mania signatures are not convertible to cash.

5. Customers must present their Burger Mania Loyalty card upon purchase to collect

the signatures; signatures will not be issued without the presentation of a valid

Burger Mania Loyalty card; and cannot be awarded retrospectively.

6. Burger Mania reserves the right to change or stop the promotion at any time at its

sole discretion.

Figure 12 Sample Loyalty Card


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BURGER MANIA

Table 13

Advertising Expenditures (May - December 2015)

ITEMS COST (Php)

Flyers Php750.00

Uniforms Php2,400.00

Tarpaulin Php390.00

Card Printing Php1,500.00

TOTAL Php5,040.00

FACTORS AFFECTING THE MARKET

Factors affecting demand

1. Purchasing Power. Burger Mania's target market has a monthly income ranging from P1, 000

and above. They have the capability to buy since their income exceeds their necessities. Call

center agents tend to buy during pay day, and spend some extra money to go out with co-

workers.

2. Size of the market. Most companies located in the area have more than a thousand

employees. The market is big enough to support the business. It is considered big because it is an

industrial area. Many existing competitors have targeted this market but Burger Mania can still

enter the market successfully with its unique offering.


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BURGER MANIA

3. Price of Competitors. The price of a product is very essential for the business in order to

determine its profitability. Competitors have always looked to take a bigger share of the market

and they will either set their price low to be low cost leader or charge a higher price for premium

quality products.

4. People’s Expectation. Customers tend to buy when the product is new to them and satisfies

their needs. If the business is new to the market, customers will have expectations about quality

and price and the product should come up to these expectations. This will assure that the

customer will repeat their purchase of the product.

5. Quality of the Product. Customers are quality oriented and they will only spend money if

the product gives them satisfaction. Burger Mania will provide a burger with a delicious taste

and a unique way of serving, giving the customer the option to customize their burger according

to their individual preferences.

Factors affecting supply

Delays in the delivery of raw material to the wet market due to environmental condition,

i.e. typhoons can impact supply. The major factor affecting supply of raw materials is the change

of season. If raw materials are not readily available in the market, the production of Burger

Mania will be greatly affected. Buying in bulk order also affects the supply since raw materials

can be bought at a discount.

The raw material supply will be sourced from the market near Fastbytes, a definite

advantage for the business because it lowers the cost of transportation.


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BURGER MANIA

Factors affecting price

Price is affected by different factors but inflation is the primary issue affecting the entire

business. When the price of raw materials such as beef, chicken, vegetables, and fruits is volatile,

it will have a huge impact on production costs which in turn will affect the price of the final

product. Supplier price affects the pricing strategy because the business decides the product price

based on the total cost incurred in making the product.

Strengths, Weaknesses, Opportunities and Threats (SWOT) Analysis

Strengths

Product Differentiation. Burger Mania showcases unique products that other competing

stores are not offering, like the customization of burgers from the buns, veggies, toppings up to

its sauces based on customer’s preferences. Aside from having unique products, a successful

product differentiation creates a competitive advantage for Burger Mania, as customers see the

products as unique or superior. Furthermore, the business will offer a wide variety product

choices and consistently high quality food in a distinctive atmosphere.

Location. Burger Mania is located in the busy and highly populated area of

Fastbytes, Cyberzone Northgate, FilinvestAlabang, Muntinlupa City. A good location is

critical to the success of the business, since visibility and accessibility to target market

can improve revenue and increase marketing exposure.

Weaknesses

Lack of Reputation. Burger Mania is a new entrant in the market and has yet to establish

itself as a reputable customized burger provider.


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BURGER MANIA

Management. The proponents lack the expertise and experience to run a business since

Burger Mania is their initial business venture.

High Rental Fee. Burger Mania's location is quite expensive because it is located in a

busy industrial complex.

Opportunity

New to the market. Burger Mania is the only customized burger in the area.

Threats

Competitors. Existing competitors have established relationship with the customers have

a good reputation and are experts in the market. The indirect competitors sell their

burgers at a low price.

Customer Preferences. Customer preferences are always changing. Burger Mania may

capture their interest for a while; but the quick introduction of new products or substitutes

by competitors always pose a threat to the business.


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BURGER MANIA

Analysis of Industry Attractiveness

Threat of New
Entrants: High
Pressure

-Low Initial
Capital

-Product
Differentiation

Intensity of
Rivalry: High
Pressure Bargaining Power of
Bargaining Power of Buyers: Medium to High
Suppliers: High Pressure -Number of Pressure
competitors -Buyers are loyal to their
-Suppliers are concentrated
supplier/s

Threat of
Substitutes:
Medium to
High Pressure
-Relative price
of substitute

Figure 13 Porter’s Five Forces Model


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BURGER MANIA

Threat of New Entrants: High Pressure

 Low initial capital investment is required to engage in burger business in the Philippines.

 Laws on running a business are not easy to comply with and fees/costs are high,
particularly obtaining business permit and payment of high taxes.

 Existing products may have brand loyalty, making it more difficult to gain fair market
share.

Bargaining Power of Suppliers: High Pressure

 The suppliers’ products are high in price because suppliers are concentrated. They form a

cartel to increase their price.

Bargaining Power of Buyers: Medium to High Pressure

 Buyers are loyal to existing competitors therefore they will only spend money to buy

their product.

Threat of Substitutes: Medium to High Pressure

 Substitute products offered by the competitors have a low price and consistent quality.

Intensity of Rivalry: High Pressure

 There are many competitors existing in the market that offer substitute products for

burger.
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BURGER MANIA

MARKET SEGMENTATION

Geographic

Region NATIONAL CAPITAL REGION

City or metro size 6.949 km2 (2.683 sq mi)

Density Highly Urbanized City

Climate Tropical

Demographics

Age 18-40 years old

Gender Male, Female

Income under Php5, 000; Php 5,001 - Php 10,000;

Php 10,001 -- Php 20,000; Php 20,001 above

Occupation Professional and technical; managers, officials, and

proprietors; clerical sales; students; others

Religion Catholic, Christian, Protestant, Jewish, Muslim,


Hindu, Others

Race Asian, Others

Nationality Filipino, Others


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BURGER MANIA

Psychographic

Social Class Upper class, middle class, upper-middle class

Lifestyle Economical

Personality Compulsive, gregarious, ambitious, enthusiast

INDUSTRY ANALYSIS

Industry Classification

Burger Mania is engaged in food service activity classified as “Restaurant Industry”

which belongs to a subclass of fast food chain. According to the Philippine Standard Industrial

Classification (PSIC), fast food restaurant services are classified under class 55210—restaurants,

cafes and fast-food centers. This classification comprises all activities concerned with the sale of

prepared foods and drinks for immediate consumption in the premises such as restaurants, cafes,

lunch counters and fast food outlets. It is also concerned with take-out operation activities which

includes drive-thru option. During 2012, this industry reported the total food service revenue of

Ps121.9 billion, taking 30% of total value sales in consumer food service.

Industry Size

As Euromonitor (2012), forecasts the greatest growth in this segment to be chained,

chicken fast food outlets, which are expected to experience 46.9% value growth from 2010 to

2015. Chained convenience store fast food will have the next largest value growth over the

same period, with 27.6%.


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BURGER MANIA

Table 14

Market Size of Philippine Fast Food Market

Type 2005 2010 2015

Transaction-'000 transactions 496,315.30 635,712.80 716,144.70

Foodservices Value RSP-USS millions- Current

Prices-Fixed 2010 Exchange Rates 1,451.00 2,148.40 2,913.80

Units/ outlets 3,876 5,411 6,467

Industry Growth

According to the Tourism Establishments in the Philippines (STEP, 2009), the

Philippines had a total of 13,120 establishments engaged in Food and Beverage Service

Activities in 2009. Restaurants, cafes and fast food centers comprised the biggest number with

10,282 or 78.4 percent of the total. Refreshment stands kiosks and counters ranked second with

1,997 (15.2%). Other eating and drinking places, Not Elsewhere Classified (NEC) on the other

hand, recorded the lowest number of establishments with only 7. See Figure 14 for the percent

distribution of Food and Beverage Service Activities establishments by industry sub-class.


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BURGER MANIA

Figure 14 Percent distribution of Food and Beverage Service Activities establishments

Industry Trends

The trends which can change and affect the industry’s growth are as follows:

 Philippine fast food outlets enjoyed a 9% growth of 9% in 2010, with consumer demand

for value for money driving sales.

 The most popular fast food item in the Philippines is the burger, with a 59% share of

sales in 2010.

 The fast food sector in the Philippines is dominated by chained players, which accounted

for a 91% share of total sales generated in 2010.


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BURGER MANIA

 In 2010, dine in at fast food restaurants was credited with 63% of sales, versus takeaway,

which had 37% share.

Industry Projection

Table 15

Forecast of Food Service Market Value

Key Success Factors

The key success factors for the restaurant industry where Burger Mania operates are:

1. The speed of service.

2. Having friendly people working in the restaurant (customer service).

3. Cleanliness or maintaining a clean and efficient environment inside and outside the

building.

4. Quality of food, uniqueness and the wide selection of dishes in the menu.

5. Location and atmosphere – visibility of the restaurant, the ease of getting in and out of

the place and attractiveness of the layout.


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BURGER MANIA

COMPETITOR ANALYSIS

Jollibee

Figure 15 Logo of Jollibee

Jollibee was founded by Tony Tan and his family with its humble beginnings as an Ice

Cream Parlor which later grew into an emerging global brand. At the heart of its success is a

family-oriented approach to personnel management, making Jollibee one of the most admired

employers in the region with an Employer of the Year Award from the Personnel Management

Association of the Philippines, Best Employer in the Philippines Award from Hewitt Associated

and a Top 20 Employer in Asia citation from the Asian Wall Street Journal.

Aside from promoting a family oriented work environment, the brand’s values also

reflect on their advertising and marketing. Jollibee knows their target audience very well: the

traditional family and all communication materials focus on the importance of family values,

making Jollibee the number one family fast food chain in the Philippines and a growing

international Quick Service Restaurant (QSR) player.


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BURGER MANIA

McDonald’s

Figure 16 Logo of McDonald’s

Ray Kroc started it all when he bought the franchise of a small burger joint owned by

brothers Dick and Mac McDonald. He opened his first restaurant in Des Plaines, Illinois and five

years later, he bought the exclusive rights of the name, McDonald’s continues to serve close to

68 million in over 119 countries every day, making it the number one quick-service restaurant in

the world.

George T. Yang opened the first McDonald's restaurant in the Philippines in 1981.  In

2005, McDonald’s Philippines became a 100% Filipino-owned Company. Today, McDonald’s

has grown to become one of the country’s leading fast food chains with more than 400

restaurants nationwide. McDonald’s is now a multi-billion peso company that continues to grow

serving Filipinos all over the country.


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BURGER MANIA

Kangaroo Jack

Figure 17 Logo of Kangaroo Jack

A Filipino-Australian food concept where one can enjoy an excellent value-for-money

dining experience consisting of quality products and great customer service in a safe, clean and

casual environment. At Kangaroo Jack, customers find an array of mouth-watering appetizers,

favourite snacks, sumptuous entrees, sampler dishes to share as well as thirst quenching

beverages especially prepared and served by a team of dedicated men and women eager to make

each meal worthy of a vow to come back for.

The Sandwich Guy

Figure 18 Logo of The

Sandwich Guy
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BURGER MANIA

“To serve tons of healthy sandwiches worldwide”. With this slogan, The Sandwich Guy

serves fresh not fried healthy alternatives sandwiches, pasta and potatoes. Their specialities are

Breakfast, Lunch and Dinner. Their payment option is cash only. Their products include

Sandwiches, Pasta, Potatoes, Salads and Coffee.

New Bistro Deli

Figure 19 Logo of New BISTRO deli

New Bistro Deli, featuring a delicious combination of great-tasting coffee and over 50

varieties of freshly baked donuts, all served in a friendly environment. The Signature Dish is

Panini Sandwiches and Donuts.


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BURGER MANIA

Table 17

Competitive Grid Analysis

Burger Kangaroo The New Bistro


Name Jollibee McDonald’s Jack Sandwich Deli
Mania
Guy

Even Even Even Even Even Even


Taste

Product
Advantage Disadvantage Disadvantag Disadvantage Even Disadvantage
Uniqueness
e

Even Advantage Advantage Even Even Even


Price

Accessibility
Even Even Even Even Even Even
of Location

Advantage Advantage Advantage Even Even Even


Quality

Even Even Even Disadvantage Even Disadvantage


Promotion

Disadvantage Advantage Advantage Even Even Even


Brand Name

Even Advantage Advantage Advantage Advantage Advantage


Product Line

 
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BURGER MANIA

CHAPTER 2

TECHNICAL STUDY

Products

These days, customized products are setting a trend among Filipino customers. Since the

product is unique and creative, the customer is able to choose their own blend of flavours based

on their perspective and personal taste. Riding on this trend, Burger Mania will provide a unique

experience to every buyer, together with its rapid service and affordable food line-ups.

Burger Mania’s line-up of products include the buns, patties, dressings, sauces and fruit

juices that its customers are sure to enjoy, satisfy their cravings and come back for more.

Product Description

Buns. Buns are fresh and fluffy with a touch of sweetness. Burger Mania offers two

varieties of buns - Hamburger Buns and Brioche Buns. The buns fit every combination of patty,

dressings and sauces that a customer may wish to add on.

Patties. Patties offered by Burger Mania are divided into three:

 Grilled Beef Patties which is made up of ground beef, salt, pepper, onion and

garlic, cheese. The juicy, moist and flavorful patty creates a harmonious blend

with the bun to create a delicious burger.

 Crispy Chicken Patties are made up of chicken breast fillet, salt, pepper, vinegar,

baking powder, flour, garlic, mustard powder, egg and crushed cornflakes.
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 Veggie Patty (Tofu) are made up of firm tofu, flour, fine corn meal, quick oats,

parsley leaves, basil leaves, paprika, coriander, cumin, ginger, salt, garlic, onion,

pepper and soy sauce. Veggie or tofu patties are a great alternative to meat for a

nutritious lifestyle. One of the best reasons for choosing a veggie burger is to cut

down on saturated fat and reduce blood cholesterol.

Toppings. Burger Mania serves different variety of toppings which include:

 Bacon  

 Chili con Carne  

 Caramelized Onion 

 Cheese 

 Egg

 Fresh Tomatoes

 Lettuce

 Onion Rings  

 Pepperoni 

 Pineapple Slice

 Sautéed Mushroom
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Dressings. Burger Mania offers five flavorful sauces:

 Garlic Sauce

 Ketchup

 Mustard

 Teriyaki Sauce

 Wasabi Mayo

Fruit Juices. Fruit juices contain 100% fruit juices and saps that provide the body with

essential vitamins and mineral. Burger Mania offers seven healthful and nutritious juices -

Watermelon Juice, Pink Ice, Pink Perfection Juice, Mixed Fruit Explosion and Citrus Fruit

Smoothie, Mango, and Avocado Shake.

 Watermelon Juice is made from chopped seeded watermelon, ice, honey, and

black pepper. Watermelon contains useful levels vitamins and minerals, and helps

in losing weight.

 Pink Ice is made by combining sliced banana, frozen strawberries, juice, and

orange juice and crushed ice. Pink Ice is a refreshing blend of flavors that

quenches customer thirst.

 Pink Perfection Juice is a great combination of fruits that turns to a dazzling color

of hot pink. It is made with hulled strawberries, chopped watermelon, orange and

lime juice.
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 Mixed Fruit Explosion is a great taste smoothie that is made with fresh fruits -

banana, kiwi, mango, papaya, orange juice and ice cubes.

 Citrus Fruit Smoothie is a great flavor citrus drink made with grapefruit juice ,

orange juice, water, banana and unsweetened strawberries. It is easy to put

together and the combination which burst into a crisp, tart and mildly sweet

flavour that is very refreshing and different.

 Avocado Shake is made from the mixture of condensed milk, avocado,

evaporated milk, and crushed ice that gives perfect taste to its patron.

 Mango Shake is made from the mixture of condensed milk, mango, evaporated

milk, and crushed ice that gives a perfect taste.


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SERVICE AND WORK FLOW

Greet the Customers Welcome the customer/s politely with a smile.

Offer the order slip to the customer/s and by checking the


Give the Order Slip
slip they can already create their own burger.

Take the Order The counter personnel take the order/s of our customers.

Grill or fry the said The food personnel prepare the order/s.
order (preparing the
order)

Selling up The counter personnel ask the customer if he/she wants to


have any additional order.

Try NO
other Completion of orders is confirmed by the counter
products? personnel for the last time.

YES

Prepare the additional The food personnel prepare the additional order/s.
order
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AA

Collect the payment The counter personnel take the payment; all transactions
will be on a cash basis.

Give the change if any After payment, the customer will receive the change if any.

Serve the order and Counter personnel serve the order to the customer and
thank the customer for
purchasing the product thank them politely.

Figure 20 Flowchart of Service and Workflow

The Service and Workflow Chart will serve as a guide to all personnel on how to conduct

the day-to-day operations of the business. The chart is important because it is a graphic

representation which simple and easy to follow for everyone. Moreover, it will ensure efficiency

when serving the customer, an important component of customer satisfaction.


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ORDER SLIP

this BURGER belongs to:


EAT IN

To Go
Date created:

Create your own taste of burger in 4 simple to follow steps: (check)

STEP 1: PROTEIN CHOOSE A PATTY


Double triple
100% beef P95 EACH php 185 phpFresh
275 fruit Juices/ shakes
Crispy chicken P90 EACH Php 175 php 260
Tofu P75 each Php 145Php 55.00
php 215

STEP 2: bun Watermelon


CHOOSE ONE Juice
(free)

Mango Shake
HAMBURGER BUN
Figure 21 Sample Order
BRIOCHE BUN Avocado shake

STEP 3: TOP it off! p10 each PREMIUM DRESSINGS Slip


Php 65.00
p15each

Pink ice
Cheese Bacon
Lettuce Pink Perfection Juice
Chili con carne
Onion rings Mixed Fruit Explosion
Pepperoni ORDERING AND
Caramelized Onion (5php) Citrus Fruit Smoothie
Sautéed mushroom
Pineapple slice (5php) Egg PURCHASING FLOW
Fresh tomatoes (5php) Need recognition and
PLS DO NOT WRITE BELOW THIS LINE
determine special need
STEP 4: Get SAUCEd Add p10 each
SUBTOTAL:
Wasabi mayo
Garlic sauce
ketchup
teriyaki sauce (15php)
Mustard (15php) OS#:

Time:

Determine the materials and equipment to stock, including


the special materials for the burger.
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Source Options Determine sourcing of the product using an approved


vendor list. Qualify the supplier.

Approximate and Determine the best price and terms for the product. Record
calculate order price
and quantity. the quantity of order.

Review and confirm the orders by checking the price,


Purchase order
specifications and term and conditions of the product and
any additional obligations.

Order materials from the suppliers. Expedite


Expediting
purchase order to ensure timeliness of delivery.

Receive and list the Receive and record of all purchased orders from the
purchased order from supplier
supplier

Record purchased order Record and list down purchased orders.

Figure 22 Flowchart showing ordering and purchasing flow


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FOOD PROCESS (Veggie Patties and Beef Patties)

Veggie Patties (Tofu)

Set up the food processor, ingredient and other tools. Drain


Prepare all the materials
and ingredients need the firm tofu, rinse and blot dry with a cloth to soak up
excess moisture.

Put the cut tofu in the


Cut tofu into 1 inch chunks, and add to food processor.
food processor

Add the rest of the ingredients (flour, fine corn meal, quick
oats, parsley leaves, basil leaves, paprika, coriander, cumin,
Mix the rest of the
ingredients in the ginger, salt, garlic, onion, pepper and soy sauce) in the food
food processor processor, just until the mixture starts to clump together.

Form veggie patties.


Form the Patties

Cover the patties with plastic wrap to avoid sticking with


Cover the patties
other patties.

Store in the refrigerator


Place the patties to rest in the refrigerator, until ready to
until ready to use
use.

Figure 23 Food process for Tofu Patties


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Beef Patties

Prepare all the materials Wash and cut beef meat into cubes to fit the grinder. Set up
and ingredients need the food processor, ingredient and other tools.

Season the ground Combine all ingredients; ground beef, onion, garlic and
meat seasoning with salt and pepper.

Form the patties Form the ground beef into a patty.

Cover the patties with plastic wrap to avoid sticking with


Cover the patties
with plastic wrap other patties.

Place the patties to rest in the refrigerator for at least 30


Store in the refrigerator
until ready to use minutes, up to a few hours. It helps the patties stay together
better on the grill.

Figure 24 Food Process for Beef Patties

Table 17

Food Preparation Speed

FAST X SLOW

Based on proponents’ observation of production process of patties


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OPERATION SCHEDULE

Burger Mania will operate 363 days in a year, except Maundy Thursday and Good Friday

at the following schedule: 24 hour operations from Mondays to Sundays.

One of the co- owners will take charge of the production process. The production of meat

patties and veggie patties will be four times a week together with the buying of raw materials to

lessen the work of transportation and uses of utilities. Nine personnel will work on a shifting

schedule:

 Store Manager : any time

 Bookkeeper : any time

 Production man : 5am to 8am (market time)

 Cook/Food Personnel : (1) 6am to 3pm (2) 3pm to 10pm & (3) 10pm to 6am

 Waiter : (1)6am to 3pm, (2) 3pm to 10pm & (3) 10pm to 6am

 Cashier : (1) 6am to 3pm, (2) 3pm to 10pm & (3) 10pm to 6am

Employees’ Qualifications

Employees are at the core of Burger Mania’s operation. Since it is a service

establishment, the employees must be able to give the highest quality of customer

satisfaction, meeting or even exceeding expectations. Burger Mania will not only satisfy

customers; it will surprise and delight them with friendly, helpful and attentive personnel.
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Therefore, it is critical that the firm is able to recruit and hire people with the following

qualifications:

1. Store Manager/Marketing. The Store Manager should have leadership skills and the

ability to supervise personnel. The store manager will be responsible for the overall

operations. In addition, the store manager will manage the day-to-day running of the

establishment and making sure that high standard of customer service, cleanliness and

hygiene, quality assurance, staff morale, training and performance are maintained. Before

the day starts, the manager will check and monitor the needed requirements; list,

approximate and calculate the order quantity and record everything. They also perform

weekly inventory.

2. Bookkeeper. The Bookkeeper will take charge of managing the budget of the store.

When the day ends, the bookkeeper must gather all the transactions and record the daily

sales. He / she will maintain a system of accounting policies and procedures, such as

preparing the monthly analysis of cost of goods sold and operational expenses against

prior year.

3. Production Supervisor. The Production supervisor will purchase the needed materials

and ingredients at 5 am to 8 am to catch the fresh vegetables, fruits and meats in the

suppliers. He/she will lead the preparation of products and other kitchen related activities.

4. Cook/ Food Personnel. The Cook will have two shifting schedule for the 24 hours

operation. First shift is 6am to 3pm, second shift is 3pm to 10pm and the last shift is
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10pm to 6am. H/she will also prepare the food and maintain the cleanliness of kitchen

area.

5. Waiter and Cashier. The Waiters and Cashiers will have the most interaction with

customers, so they need to make a favorable impression and work well under pressure,

meeting the demands of customers at several tables while maintaining a pleasant

appearance. The waiter and cashier will have three shifting schedules: the first waiter and

counter personnel must arrive 6 am to start the operation and end at 3pm; the second shift

will start at 3pm to 10pm; and the last shift from 10pm to 6 in the morning. The

personnel must call the manager three hours before their schedule time if one of them

cannot come to work so the manager or one of the partners can take charge.
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MACHINERIES AND EQUIPMENT

Burger Mania will purchase the kitchen and store equipment from Abenson, Ace

Hardware, Shopwise Festival Supermarket, and Divisoria.

Store and Kitchen Equipment*

Item Quantity (Pcs.) Unit Cost (Php) Total (Php)

Blender white HR 2108(Philips) 2 2,478 4,956

Food Processor Multi-purpose 1 14,000 14,000


juicer & grinder (Matstone)

Refrigerator SR-S701TW (Sanyo) 1 11,795 11,795

Chest Freezer (American Home) 1 10,995 10,995

Dining set (1 table and 4 chairs) 12 4,200 50,400

Cooking Hood (Fujidenzo) 1 3,768 3,768

Burner Grill with Stove (Char-Broil) 1 32,000 32,000

Water Dispenser (Iwata) 1 4,995 4,995

Fire Extinguisher 2 600 1,200

Air Conditioner (LG) 2 11,998 23,996

Cash Register 1 18,000 18,000

Oven 1 3,000 3,000

TOTAL Php179,105
*5 years (useful time)
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Store and Kitchen Supplies (Annual)

Item Quantity (Pcs) Unit Cost (Php) Total (Php)

Chopping board 2 224 448

Peeler 1 132 132

Tongs 1 126 126

Salad Tongs 7 59 413

Knife set 1 879 879

Strainer 1 148 148

Basin 3 40 120

Measuring cup 1 116 116

Measuring spoon 1 68 68

Casserole 1 665 665

Pot Holder 2 35 70

Ladle 5 95 475

Spatula 2 126 252

Bread knife (dozen) 5 85 425

Fork (dozen) 5 85 425

Frying pan 2 455 910

Round Basket 60 20 1,200

Tray 10 95 950

TOTAL Php7,822
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Store and Kitchen Supplies (Month)

Item Quantity Unit Cost (Php) Total (Php)

Tissue 1 100 100

Burger boxes (500 pcs@P3/pc) 3 1,500 4,500

Paper cups (1000 pcs@P1.50/pc) 6 1,500 9,000

Paper bag (500 pcs@P1.50/pc) 3 750 2,250

Gas Tank 10 730 7,300

TOTAL Php 23,150

MAINTENANCE SUPPLIES

Housekeeping (Quarter)

Item Quantity (Pcs) Unit Cost (Php) Total (Php)

Broom 1 125 125

Mop Refill 1 385 385

Dishwashing liquid (5l) 1 400 400

Sponge 4 28 108

Scrubbing Pad 1 32 32

Garbage bag 1 200 200

Hand Towel 6 15 90

Gloves 2 68 136

TOTAL Php1, 476


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Housekeeping Supplies (Annual)

Item QUANTITY (Pcs) UNIT COST (Php) TOTAL (Php)

Mop Handle 1 220 220

Dust Pan 1 120 120

Trash can/bin 2 215 430

TOTAL Php770

RAW MATERIALS REQUIREMENT

Vegetable and Fruits Price (Php) Quantity Cost (Php)

Basil leaves 90/kg 1/2kg 45

Parsley leaves 210/kg 1/2kg 105

Red Onion 50/kg 1kg 50

White Onion 180/kg 1/2kg 90

Garlic 104/kg 1/2kg 52

Ginger 190/kg 1/2kg 95

Lettuce 73/pack 2 pack

146

Mushroom 104/455gms 455gms 104


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Pineapple (slice) 23/227gms 1137gms 115

Tomato 58/kg 1kg 58

TOTAL Php860

Meat Price (Php) Quantity Cost (Php)

Ground Beef 260/kg 5kg 1,300

Chicken 180/kg 3kg 540

Tofu 34/500gms 2 1/2kg 170

TOTAL Php2, 010

Extender/ Others Price (Php) Quantity Cost (Php)

Salt 50/500gms 500gms 50

Pepper 129/200g 200gms 129

Flour 106/kg 2kg 212

Vinegar 52/500grams half gallon 52

Soy sauce 51/500grams half gallon 51

Corn meal 85/kg 1kg 85

Quick oats 138/1kg 1kg 138


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Corn flakes 165/500grams 500gms 165

Mustard powder 60/30grams 30gms 60

Baking powder 120/kg 1kg 120

Paprika 60/30grams 30gms 60

Coriander 60/30gms 30gms 60

Cumin 52/30gms 30gms 52

Egg 72/1 dozen 3 dozen 216

Cheese 93/500g 500grams 95

Sugar 80/500g 500grams 80

Bacon 240/kg 1/2kg 120

Pepperoni 335/kg 1/2kg 167.50

Hamburger Buns 27.50/1 pack 30 packs 825

Brioche Buns 27.50/1 pack 30 packs 825

Ketchup 162/1 gallon 1 gallon 162

Mayonnaise 96/kg 1kg 96

Wasabi powder 74/50g 50g 74

Mustard 124/496g 496g 124

Teriyaki Powder 290/kg 1kg 290


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Cream 45/250ml 500ml 90

Oil 125/1 L 3L 375

TOTAL Php4, 845.50

Beverages Price (Php) Quantity Cost (Php)

Banana 67/kg 3kg 201

Grape 210/kg 2kg 420

Kiwi 15/pc 8 pcs 120

Lime 75/kg 1kg 75

Mango 120/kg 2kg 240

Papaya 19/pc 3 pcs 57

Orange 18/pc 20 pcs 360

Strawberry 350/kg 2kg 700

Watermelon 39/kg 10kg 390

Avocado 8/pc 10 pcs 80

Condensed milk 40/175gms 1,750gms 400

Evaporated milk 26/175grm 1,750 260

Ice 20/sack 20 sacks 400

Honey 116/340gms 340gms 116

TOTAL Php3, 819

Burger Mania will follow a fixed internal system when ordering its raw materials:
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 Vegetables and Fruits Four times/week

 Meat Four times/week

 Beverages Four times/week

 Extenders Two times/week

PLANT SIZE

Fastbytes is a 24-hour dining and retail hub that opened its doors to the Northgate

Cyberzone community. Tenants include the direct and indirect competitors of Burger Mania,

which are Jollibee, McDonald, Kangaroo Jack, The Sandwich Guy and The New Bistro Deli.

The total floor area of Fastbytes is 1,100 square meters and Burger Mania will occupy 90 square

meters.
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VICINITYMAP

Figure 25 Vicinity map of Muntinlupa City


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Figure 26 Vicinity map showing location of Fastbytes

DESIGN APPROACH

1. Design will feature an attractive look so that Burger Mania can easily get customers’

attention.
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2. The main kitchen will be located inside the production area where materials for cooking

are also placed.

Floor Plan
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Figure27 Floor plan of Burger Mania


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Perspective

Figure 28 Perspective of Burger Mania

Bird's eye view

Figure 29 Bird's eye view of Burger Mania


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Back view

Figure 30 Back view of Burger Mania

PROJECT SITE

Burger Mania will be located at Fastbytes Cyberzone Northgate Filinvest, Alabang

Muntinlupa City. This place serves as the main cafeteria in the area and it will be an advantage

for the business to be located in a highly visible area with heavy foot traffic. It is also close to

other food companies.

The distance between the workplace and the market where supplies will be sourced is

quite near to each other so the source of supply will not be a problem with minimal

transportation cost. The rental fee for specific area of Burger Mania amounts to Php 50,000.
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Building and Facilities

The restaurant’s structure measures a total area of 90 square meters. The store rent is Php

50,000/ month. The overall production and operation of the entire project will be done in the

same place. The cost of facility refurbishment will amount to Php 75,000 including labor cost.

Utilities

Utilities such as water and electricity are important for daily operation and expenses are

included in the rental fee of Php 50,000. The overall consumption of water and electricity will be

shouldered by the management as part of the rental fee regardless of how much is consumed.

Transportation

The budget for the going and forth the Alabang market is Php 34.00 will be incurred for

going back to the workplace and to Alabang market. The mode of transportation will be the

jeepney to lessen the cost of the entire business.

Waste Management and Disposal Method

One of the routine activities of the business, aside from its daily operation is waste

management which should be observed with careful planning and consistency. Waste

management focuses on the restaurants’ overall hygiene and food safety. The restaurant will

allocate 1 medium trash bin for the kitchen and 1 small trash bin under each table.
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As part of the policies and guidelines of the Fastbytes, Burger Mania will join other

restaurants in promoting and implementing the proper waste management around the area to

lessen the waste and cost maintenance of the internal and external environment by:

1. Using paper bags and paper packaging in-line with food preparation in compliance with

the plastic-free part of the policy of the city; and

2. Day and night checking of waste inside and outside Burger Mania’s environment.

Burger Mania will ensure the cleanliness and sanitation. All employees are tasked to

maintain restaurant cleanliness and strict personal hygiene at all times.

1. The entire restaurant will observe proper hygiene to preclude food spoilage and possible

bacteria that can cause food poisoning and other health trouble.

2. Personal hygiene is very much important for all the workers/employees to look pleasant

for the customers. Rules like proper wearing of uniforms, and health clearance will be

properly observed.

Table 18

Waste Disposal System

Waste Disposal

1 trash bin 2 trash bin 3 trash bin

X
Based on the observation on the daily routine in the waste management of Fastbytes, there will be
garbage collection daily between 4-5pm.
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PRODUCTION COST

Veggie patties

Ingredients Cost (Php)

Firm Tofu (1000g) 68.00

Flour (250g) ` 26.30

Corn Meal (250 g) 21.30

Quick Oat (250g) 34.50

Parsley (10g) 34.50

Basil leaves (10g) 1.50

Paprika (2g) 4.00

Coriander (2g) 4.00

Cumin (2g) 3.00

Ginger (4g) 1.50

Salt (10g) 1.00

Garlic (20g) 2.08

Onion (20g) 1.00

Pepper (10g) 1.29


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Soy Sauce (2g) 2.00

Total Cost (10 per serving) Php176.97 (17.70/serving)

Chicken Patties

Ingredients Cost (Php)

Chicken Fillet 25.75/each

Salt (10 grams) 1.00

Pepper (10 grams) 1.29

Vinegar (250 grams) 8.00

Baking powder (100 grams) 20.00

Flour (250 grams) 26.50

Garlic (20 grams) 2.00

Mustard powder (10 grams) 20.00

Eggs (3pcs) 18.00

Crushed cornflakes (30 grams) 10.30

Total Cost (7 per serving) Php387. 09 (55.30/serving)

Beef Patties

Ingredients Cost (Php)

Ground Beef (1000grams) 260 (26 each)

Refined Salt (10grams) 1.00

Ground pepper (10grams) 1.29

Onion (20 grams) 1.00


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Garlic (20 grams) 2.08

Total Cost (10 servings) Php265.37 (26.54/serving)

Toppings

Ingredients Cost (per serving)

Bacon (20grams) 4.80

Chili con carne (10grams) 5.31

Caramelized Onion (20grams) 1.76


Cheese (20grams) 3.80

Fried Egg (1pc) 6.00

Fresh tomatoes (25grams) 1.45

Lettuce (10grams) 2.92

White Onion rings (20grams) 2.86

Pepperoni (15grams) 5.03

Pineapple Slice (20grams) 2.03

Sautéed mushroom (15grams) 4.80

Total Cost Php__________

Dressings

Ingredients Cost (Php)

Garlic Sauce (20 grams) 4.00


Ketchup (20 grams) 3.24
Mustard (15 grams) 3.75
Teriyaki Sauce (20 grams) 5.80
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Wasabi Mayo (20 grams) 4.88


Total Cost Php_________

Computation for Total Cost per Unit

Formula

EP x UP + 10% x 60% + Mark-up (%) = Total Cost/Unit


Q

EP - Edible Portion

Q - Quantity

UP - Unit Price

10% - Fixed (OH)

60% - Margin (Costing)

Toppings

Bacon

20 grams x Php 240 = Php 4.80 + 10% x 60% + Mark-up(78%) = Php 15.00
1000grams

Caramelized Onion

20 grams x Php 17.62 = Php 1.76 + 10% x 60% + Mark-up(78%) = Php 5.00
200grams

Cheese

20 grams x Php 95 = Php 3.80 + 10% x 60% + Mark-up(50%) = Php 10.00


500grams

Chili con carne


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10 grams x Php 240 = Php 5.31 + 10% x 60% + Mark-up(60%) = Php 15.00
100grams
Fresh Tomatoes

25 grams x Php 58 = Php 1.45 + 10% x 60% + Mark-up(95%) = Php 5.00


100grams

Egg

1pcx Php 72 = Php 6.00 + 10% x 60% + Mark-up(54%) = Php 15.00


12

Lettuce

10 grams x Php 73 = Php 2.92 + 10% x 60% + Mark-up(95%) = Php 10.00


250grams

Mushroom

15 grams x Php 240 = Php 4.80 + 10% x 60% + Mark-up(90%) = Php 15.00

496grams

Onion Rings

20 grams x Php 77.15 = Php 3.86 + 10% x 60% + Mark-up(47%) = Php 10.00

400grams

Pepperoni

15 grams x Php 335 = Php 5.03 + 10% x 60% + Mark-up(69%) = Php 15.00
1000grams

Pineapple

20 grams x Php 23 = Php 2.03 + 10% x 60% + Mark-up(40%) = Php 5.00


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227grams

Dressings

Garlic Sauce

20 grams x Php 100 = Php 4.00 + 10% + 60% + Mark-up(42%) = Php 10.00
500grams

Ketchup

20 grams x Php 162 = Php 3.24 + 10% + 60% + Mark-up(75%) = Php 10.00
1000grams

Mustard

15 grams x Php 129 = Php 3.75+ 10% + 60% + Mark-up(51%) = Php 10.00
496grams

Teriyaki Sauce

20 grams x Php 290 = Php 5.80 + 10% + 60% + Mark-up(47%) = Php 15.00
1000grams

Wasabi Mayo

20 grams x Php 122 = Php 4.88+ 10% + 60% + Mark-up(75%) = Php 15.00
500grams

Beverages

Watermelon Juice

Ingredients Cost (Php)

250g Watermelon 9.75

175g Crushed Ice 6.13

6g Honey 3.00
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0.75g Black Pepper .25

TOTAL COST 19.13/serving(12oz or 355ml)

Pink Ice

Ingredients Cost (Php)

125g Bananas 8.40

20g Strawberries 7.00

30g Grapes 6.30

175g Crushed Ice 6.13

TOTAL COST Php27.83/serving (12oz)

Pink Perfection Ice

Ingredients Cost (Php)

20g Strawberries 7.00

175g Watermelon 6.83

1/2pc Orange (juice) 9.00

100g Crushed Ice 3.50

1/4pc Lime (juice) 2.00

TOTAL COST Php28.33/serving (12oz)


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Mixed Fruit Explosion Smoothie

Ingredients Cost (Php)

  90g Banana 6.03

1/2pc Kiwi 7.50

35g Mango 4.20

1/8pc (90g) Papaya 2.38

1/4pc orange juice 4.50

100g Crushed Ice 3.50

TOTAL COST Php28.11/serving (12oz)

Citrus Fruit Smoothie

Ingredients Cost (Php)

30g Grape 6.30

1/2pc orange juice 9.00

 80g Banana 5.36

20g Strawberries 7.00

100g Ice 3.50


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TOTAL COST Php31.16/serving (12oz)

Avocado Shake

Ingredients Cost (Php)

1/2pc Avocado 4.00

22.5g Condensed milk 5.00

22.5g Evaporated milk 3.25

175g Ice 6.13

TOTAL COST 18.38/serving(12oz)

Mango Shake

Ingredients Cost (Php)

75g Mango 9.00

22.5g Condensed milk 5.00

22.5g Evaporated milk 3.25

175g Ice 6.13

TOTAL COST Php23.48/serving (12oz)

LABOR REQUIREMENTS

1. Production Supervisor
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The personnel will supervise, coordinate and participate in activities in the kitchen

especially in food preparation. He/she will also manage the purchasing of materials and

ingredients.

Responsibilities and Duties

 Take charge of the preparation of food and drinks

 Check stocks that will be needed

 Ensure high quality of raw materials and products

Job Specification

 Possess the skills on food preparation

 Must have knowledge in meat processing

 Time conscious

2. Waiter (Shifting)

The personnel will perform a variety of duties related to food service. These
include greeting and serving the customers, storing, preparing food to order and
maintaining sanitation around the vicinity. They will work at a pace consistent with
changing business volume and demands.

Responsibilities and Duties

 Greet the customers


 Entertain the customer/s who will come inside the vicinity
 Check the orders

SALARY: Php 12,870


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3. Cashier (Shifting)

The personnel will greet the customers, take food and drink orders. He/she will
also answer questions and explain the menu items. They will also coordinate work with other
staff to improve the workflow of operation.

Responsibilities and Duties

 In charge of the cash box and properly recording all transactions


 Receives and secures all cash generated from sales
 Conducts proper inventory of products and raw materials in cooperation
with the one in charge for production
 Submit sales report together with all sales invoice and order slips
 Remits all cash sales to the manager.

Job Specification

 At least high school graduate w/ cashier experience


 Pleasing personality

SALARY: Php 12,870


Table 19
BURGER MANIA

Position Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Store
Work Schedule

Manager/ Work day Work day Work day Work day Work day Work day Work day

Marketing
Production
Work day Work day Work day Work day Work day Work day Work day
Supervisor

Bookkeeper Work day Work day Work day Work day Work day Work day Work day

Cook Work day Work day Work day Work day Work day Work day Work day

Cashier Work day Work day Work day Work day Work day Work day Work day

Waiter Work day Work day Work day Work day Work day Work day Work day
109
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CHAPTER 3

ORGANIZATIONAL AND MANAGEMENT STUDY

Purpose of the Study

The purpose of the business is to earn money and satisfy customer by serving customized

burger. Burger Mania brings people a new way to eat burger by offering customized burger

which people can choose every part of burger based on their flavor and personal preference.

According to the market study, the target market is employees who work in the area.

Burger Mania is surrounded by different Business Process Outsourcing (BPO) companies which

is well defined market. The profit of the project will be coming from its captured audience

around the area where income is high and customers are able to buy the product.

Burger Mania will always bring maximum satisfaction to customers and will

continuously improve the product as well the service it renders.

The management consists of Store Manager/Marketing, Bookkeeper, Production

Supervisor, Counter/Cashier, Cook and Waiter. The employees will be provided with the various

benefits like overtime pay, Social Security System (SSS) coverage, Phil Health benefits, and

other relevant benefits.


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Form of Ownership

The form of organization is partnership because it will establish by four individuals who

will be considered as general partners. Each general partner takes part in the management of the

business and also takes responsibility for the liabilities of the business. The four general partners

include: Darlene Ruth C. Briones, Ma. Leonora A. Diaz, Kristil Ivy Catherene A. Landao and

Dan Thach Truong.


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Organizational Structure

STORE MANAGER /
MARKETING

PRODUCTION
SUPERVISOR
BOOKKEEPER

COOK/ FOOD WAITER (3) COUNTER /


PERSONNEL CASHIER (3)

Figure 30 Proposed Organizational Chart of Burger Mania


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Officers and Key Personnel

1. Store Manager/Marketing Supervisor.

Store Manager/Marketing Supervisor is the one who is in charge of entire store and the

employees that work within. He / She will prepare marketing strategy and write action plans to

attain specific objectives. He / She is also in charge of the general operations of a store, making

sure it runs smoothly and cleanly.

Job description

 Manage entire operation of Burger Mania fast food restaurant.

 Deal with customer service issues such as queries and complaints.

 Set policies and standard operating procedures for strict implementation at all times.

 Manage and assign tasks appropriately to ensure the stores are clean,

 Ensure that inventory is adequately stocked, organized, well kept and priced correctly.

 Motivate store staff by selecting, orienting, and training employees.

 Maintain stability and reputation of the store by complying with legal requirements.

 Supervise store level merchandising, media, events and community relations, promotions

and local advertising. 

 Develop pricing policy.


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Job Qualifications:

 Candidate must possess at least a Bachelor’s/College Degree in Food and Beverage

Services Management, Business Studies/Administration/Management, Marketing,

Commerce, Hotel & Restaurant Management or its equivalent

 Not more than 35 years old

 With at least 3 years of working experience under the same capacity specializing in

restaurant service or its equivalent

 Female or Male with pleasing personality

 Must be willing to work in Alabang, Muntinlupa City

 Knowledgeable in various dimensionof restaurant functions such as Dining & Kitchen

Operations and Local Store Marketing

 Proficient in both oral and written communication

 Flexible and willing to work on extended hours.

2. Bookkeeper

The bookkeeper will take charge of managing the budget of the store. He / She will

maintain a documented system of accounting policies and procedures, such as preparing the

monthly analysis of cost of goods sold, inventory, and operational expenses against prior year.

Job description
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 Engage in budgeting

 Perform financial reporting and analyses

 Responsible for taxation management and compliance with government regulatory

reports

 Compute employees’ salaries and wages.

Job Qualifications:

 Must be a graduate of BS Accountancy, Finance, Banking or its equivalent

 Female or Male

 At least 2 years of working experience in accounting related tasks

 Able to record, validate and check the daily cash inflow and outflow of the company

 Maintain a systematic record of financial files

 Must be detail and deadline oriented

 Can work with minimum supervision.


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3. Production Supervisor

Production Supervisor is generally responsible for the purchasing of raw materials and

controlling overall production cost of the business and monitoring the inventory of foods and raw

materials.

Job description:

 Responsible for the purchasing of raw materials

 Control overall production cost

 Monitor food inventory

Job Qualifications:

 Candidate must possess at least a Bachelor’s Degree in Food Technology or its

equivalent

 At least 2 years of working experience in food industry or related field

 Female or Male

 25 to 35 years old

 With background in production planning

 With good communication and interpersonal skills

 Willing to perform related activities such marketing, purchasing and like


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5. Cook

The Cook plays one of the most important roles in the fast food restaurant industry. The

cook must have extensive knowledge of the food their restaurant prepares, as well as the ability

to implement quality new menu items. They must also possess the managerial skills required to

run a kitchen and manage other food personnel working in it.

Job description:

 Clean food preparation areas, cooking surfaces, and utensils.

 Maintain sanitation, health, and safety standards in work areas.

 Measure ingredients required for specific food items being prepared.

Job Qualifications:

 Must possess at least Food & Beverage Services Management, Hospitality and Restaurant

Management, Culinary Arts or its equivalent

 At least 2 year(s) of working experience in this position in a restaurant setting

 Female or male with pleasing personality, neat looking and well-groomed

 Must be 25 to 35 years old

 Must be willing to work in Alabang, Muntinlupa City

6. Counter Cashier

Cashier will have the most interaction with the customers; coordinate services, as well as

greet patrons and answer customers’ questions.


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Job Description:

 Take the order of customers.

 Ensure that all transactions are done on cash basis transactions

 Send order to the cook

 Greet every customer who comes to the restaurant.

Job Qualifications:

 Candidate must possess at least a Vocational Diploma/Short Course Certificate,

Bachelor’s/College Degree in any field.

 Female or male not more than 30 years old

 With at least 1 year working experience

 Possess pleasing personality with good grooming

 Must be customer service oriented

 Must be willing to work on extended hours as needed


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7. Waiter

Take orders and serve food and beverages to patrons at tables in dining establishment.

Check with customers to ensure that they are enjoying their meals and take action to correct any

problems.

Job Description:

 Greet every customer who will come in

 Serve food and/or beverages to patrons

 Remove dishes and glasses from tables or counters, and take them to kitchen for cleaning

 Maintain the cleanliness of the facility

 Entertain inquiries/additional order/s of the customers.

Job Qualifications:

 Must be a graduate of any field of course(college level/vocational)

 With pleasing personality and good communication skills

 With at least 1 year working experience in related field

 Male or female

 At least 21 to 26 years old

 Knowledge and skills in restaurant operation

 Must be innovative, organized and highly systematic


  JUN JUL AUG SEPT OCT NOV DEC JAN FEB MAR ARR MAY

 
 
 
 
 
 
 
 
 
 
 
Small Business Planning

 
 
 
 
 
 
 
 
 
 
 
 
Feasibility Study
Table 20

 
 
 
 
 
 
 
 
 
 
 
 
Registration at BIR
BURGER MANIA

 
 
 
 
 
 
 
 
 
 
 
 
Project Schedule
SEC

 
 
 
 
 
 
 
 
 
 
 
 
Securing Permit from City
Hall

 
 
 
 
 
 
 
 
 
 
 
 

Business Permit

 
 
 
 
 
 
 
 
 
 
 
 

Sanitary Permit

 
 
 
 
 
 
 
 
 
 
 
 

Permit to Operate

 
 
 
 
 
 
 
 
 
 
 
 

Capital Accumulation

 
 
 
 
 
 
 
 
 
 
 
 

Site Design and Completion

 
 
 
 
 
 
 
 
 
 
 
 

Product development

 
 
 
 
 
 
 
 
 
 
 
 

Acquisition of equipment

 
 
 
 
 
 
 
 
 
 
 
 

Acquisition of supplies

 
 
 
 
 
 
 
 
 
 
 
 

Recruitment and hiring


employees

 
 
 
 
 
 
 
 
 
 
 
 

Training of Hired Employees

 
 
 
 
 
 
 
 
 
 
 
 

Promotion  
 
 
 
 
 
 
 
 
 
 
 
120

Start of the Business


Operation
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COMPANY POLICY

Introduction and Purpose

This is intended to provide employees with a general understanding of Burger Mania

personnel policies. The information should be helpful in familiarizing employees with the

Company.

The policy cannot anticipate every situation or answer every question about employment.

It is not an employment contract or a legal document. In order to retain necessary flexibility in

the administration of policies and procedures, Burger Mania reserves the right to change or

revise policies, procedures and benefits described.

None of the following policies or standards of conduct are intended, nor shall they have

the effect, of interfering or inhibiting any employee in the exercise of any right guaranteed or

protected by law. It is Burger Mania’s company policy is to operate within the letter and spirit of

all applicable laws and regulations. Burger Mania’s core purpose is to nourish and delight

everyone we serve, as supported by our core values of integrity and fairness, respect and caring.

Burger Mania expects each employee to reflect these core values, and exercise the highest levels

of integrity, ethics, and objectivity in actions and relationships which may affect Burger Mania,

or where the employee represents or negotiates on behalf of Burger Mania. Employees must not

misuse the authority or influence of their positions in these relationships. When there is doubt as

to whether an action is appropriate, or whether it will cause embarrassment to Burger Mania or

its reputation, it should be avoided. Employees who violate this policy are subject to severe

disciplinary action, including termination of employment. Employees who know of violations

must immediately report them to their manager, or they are also subject to severe disciplinary
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action. Any employee who reports a violation or a potential violation may, to the extent legally

possible, remain anonymous.

We consider the employees of Burger Mania to be one of its most valuable resources.

This has been written to serve as the guide for the employer/employee relationship. It contains

only general information and guidelines. The procedures, practices, policies and benefits

described here may be modified or discontinued from time to time. We will try to inform you of

any changes as they occur. This information should be treated as confidential. No portion of this

should be disclosed to others, except Burger Mania employees and others affiliated with Burger

Mania whose knowledge of the information is required in the normal course of business. Some

subjects described in this are covered in detail in official policy documents.

Equal Employment Opportunity

Burger Mania provides equal employment opportunities (EEO) to all employees and

applicants for employment without regard to race, color, religion, gender, sexual orientation,

gender identity, national origin, age, disability, genetic information, and marital status. This

policy applies to all terms and conditions of employment, including hiring, promotion,

termination, layoff, leaves of absence.

Burger Mania is committed to a work environment in which all individuals are treated

with respect and dignity. Each individual has the right to work in a professional atmosphere that

promotes equal employment opportunities and prohibits unlawful discriminatory practices,

including harassment. Therefore, Burger Mania expects that all relationships among persons in

the office will be business-like and free of bias, prejudice and harassment.
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Employee Relation

Burger Mania Company believes that the work conditions, wages, and benefits it offers to

its employees are competitive with those offered by other employers in this area and in this

industry. If employees have concerns about work conditions or compensation, they are strongly

encouraged to voice these concerns openly and directly to their manager.

If the employees deal openly and directly with the store manager, the work environment

can be excellent, communications can be clear, and attitudes can be positive. We believe that

Burger Mania Company apply demonstrates its commitment to employees by responding

effectively to employee concerns.

Employee Classification

Burger Mania expects all employees to perform their job duties in a safe and productive

manner. The Store Manager will use an ongoing performance evaluation to accomplish the

following objectives.

 Employees will understand what job duties they are expected to perform and the performance

standards they are expected to meet.

 Employees will be aware of whether they are meeting or exceeding the performance

standards and will have an opportunity for open communication and interaction with their

manager about their job performance.


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Hours of Work and Pay

Workweek. For purposes of the Fair Labor Standards Act, the workweek consists of seven

(7) days beginning immediately after 12:00 midnight on Saturday and ending at 12:00 midnight

the following Saturday.

Regular Workday. Regular workday normally consists of eight (8) hours of actual work in a

workday. The company reserves the right to change the hours that constitute a regular workday.

The Store manager will inform the employees upon the scheduled hours and any changes to that

schedule.

Payday Policy. Employees are paid on a semi-monthly basis–the 15 th of the month and the

last working day of the month. When a payday falls on a weekend or a recognized holiday, pay

checks will be distributed on the last scheduled working day before the weekend or the holiday.

Sick leave. For part-time nonexempt employees, whose regular work schedule consists of 8

hours or more hours each week, are eligible for Sick Pay Entitlement following completion of 30

days calendar days of continuous service. The employees must personally notify the Store

Manager at least 3 hoursbefore the start of the shift if the employees are unable to work due to

unanticipated injury or illness. The employees must give notice in advance of all forseeable

medically related absences. Medical appointments must be arranged in advance with your

supervisor. It is your responsibility to communicate return-to-work plans with your supervisor.

Failure to maintain contact with your supervisor as instructed may result in disciplinary action up

to and including termination.

If, upon completion of 30 days calendar days of service, the employees are not at work

due to a non-work-related injury or illness, eligibility to participate in this plan will become
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effective upon your return to active employment. The employees' inability to work and ability to

return to work must be established to the satisfaction of the store manager who may require

written evidence from the employees attending medical person.

Payment under this policy is not considered time worked for computing overtime pay.

Abuse or violation of this policy may result in disciplinary action.

Holidays. The Company grants the following holidays as paid holidays to qualified

employees:

 Maundy Thursday

 Good Friday

An employee is qualified for holiday pay if he or she meets all the following conditions:

 The employee has worked for Company for at least 363 days prior to the paid holiday; and

 The employee worked the last regularly scheduled workday before and the first regularly

scheduled workday after the holiday unless excused in writing by the company; and

 The employee is a contractual or part-time employee

Holiday pay shall be paid at the qualified employee’s regular straight time rate of pay.

An employee working on a paid holiday shall be paid two times his or her regular rate of

pay for hours worked on the paid holiday. The company may require that work be scheduled on

these days as operations, markets, etc. may demand.


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Company Work Rules

Violation of any rule of the company may result in discipline, up to and including

discharge. The list of rules below does not contain every rule or possible standard of conduct

expected from our employees, but it states many of the more fundamental rules.

Prohibited conduct includes:

1. Violating safety rules or safety practices.

2. Violating substance abuse policy.

3. Engaging in horseplay, fighting.

4. Being tardy or absent without authorization or notification.

5. Missing three consecutive scheduled workdays without notifying the company.

6. Contributing to unsanitary conditions or poor housekeeping.

7. Smoking in unauthorized areas.

8. Causing loss or waste of material or parts due to carelessness.

9. Unauthorized use of company phones.

10. Posting, altering or removing any matter on bulletin boards on company property unless

specifically authorized.

11. Being dishonest or committing a fraudulent act or breach of trust.

12. Threatening, intimidating, coercing or interfering with fellow employees on company

property or on company business.

13. Using profane, abusive or threatening language.


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14. Leaving the working area during the work shift without permission.

15. Working overtime without authorization or failure to work assigned overtime.

16. Failing to follow job instructions, verbal or written, insubordination.

17. Stealing, misusing, destroying or removing from company premises without authorization

any company property or the property of any employee.

18. Using company’s facilities, equipment time or materials without authorization.

19. Provoking or instigating a fight or fighting during work hours, on company property or on

company business.

20. Engaging in criminal conduct whether or not it is related to job performance.

21. Sleeping on the job during work hours.

22. Falsifying any company records, including employment information.

23. Carrying firearms or any other dangerous weapons at any time on company property.

24. Violating any company rule, policy or procedure.

Misconduct or violation of company policies, rules or procedures may result in a verbal or

written warning, a suspension with or without pay or termination. The company will base the

type of discipline it administers upon the facts of each particular case as determined by the

company.

Confidentiality Policy

Company and Personnel Information

In order for our employees to conduct company business and properly administer our own

personnel procedures, we must gather and maintain certain private information. The purpose of

this Confidentiality Policy is to set forth guidelines with regard to the collection, maintenance,
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BURGER MANIA

use and disclosure of confidential information. All employees share the responsibility to ensure

that proper security and confidentiality are maintained. Report any breach promptly to the store

manager. Anyone who violates this policy will be subject to disciplinary action and possible

legal recourse.

Company property includes not only tangible property such as tables, chairs, kitchen

equipment, but also intangible property such as information, data and ingredients of the food and

beverages. Of particular importance are proprietary information and confidential information.

Proprietary information includes all information obtained by company employees during the

course of their work. This Handbook, for example, contains proprietary information.

Confidential information is any company information that is not generally known to the public or

our industry. Production information, personnel files, employee medical information, computer

records, financial and marketing data, formulas and trade secrets are examples of confidential

information.

General Policies

 You may not disclose or use proprietary or confidential information except as your job

requires. You also may not disclose or use any proprietary or confidential information that

you obtained during the course of your employment with any previous employer.

 Do not discuss confidential information with anyone, including coworkers, customers and

individuals outside the company especially the ingredients of the food, except as necessary to

carry out assigned duties. Take extra precautions when you are in areas where someone may

overhear your discussion or observe your work. Clear your desktop of any confidential

information before leaving your desk. If you need to leave your computer during the
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BURGER MANIA

workday, you should use the “lockout” feature which will require you to enter a password

when you return. Where appropriate, clearly mark files as “Confidential.”

 Computers regularly used by an individual should not be used by other staff without

permission.

 Use only honest, legitimate means to collect information. Whenever practicable, obtain the

information directly from the individual concerned.

 When in doubt about the release of information, check with your immediate Store Manager.

Never be intimidated into releasing the information when there is a question.

Information about our Business Operations

In managing the operations of our business, certain staff members become privacy to sensitive

information about the business, our customers, and our employees. This information must remain

confidential both internally (within the company) and externally (outside the company, including

spouses and family members). Do not discuss it with others beyond what is required to perform

your job unless you are given specific authority to do so.

No Solicitation Policy

The company has established a no solicitation rule to maintain and promote efficient

operations and security.

No employee can solicit or promote support for any cause or organization during his or

her working time. In addition, no employee can solicit another employee during that employee's

working time. Working time is defined as all time an employee is required to be on company

premises, on duty or at a prescribed workplace, including preparation time, opening and closing

times and required meetings.


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Conflicts of Interest

Each person employed by Company shall not engage in any activity if it will:

 Adversely affect on-the-job work performance,

 Create a conflict with the business interests and purposes of the company or

 Have a negative impact on the business or reputation of the company, its product or other

company employees.

Attendance Policy

Our Expectations

Burger Mania expects all employees to be on time, at work and ready to work a full shift

as a condition of hire and continued employment. Absenteeism, early departures and late arrivals

burden your fellow employees. While it is recognized that it may be necessary for you to be

absent occasionally, it is important that absences be kept to a minimum.

Call-in Requirements

If you will be absent from work for any reason, it is absolutely necessary for you to

personally notify the store managerbefore the start of the employees' scheduled shift; unless an

unforeseeable event or an emergency prevents you from giving advance notice. In the case of an

unforeseeable event or emergency, the employees must personally notify the store

managerwithin three hours after the event or emergency. Notice of the employee’s absence from

a spouse, parent or other person is not acceptable, unless an emergency prevents the employee

from personally contacting the store manager. The employees must state why you are unable to

attend work and must leave a phone number where you can be reached. Notifying the company

of an absence or tardiness does not excuse the absence or tardiness. Upon request, the employees
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must furnish proof satisfactory to the company to substantiate the reason for absence or

tardiness. Any employee who knowingly falsifies information relating to their absence will be

disciplined.

Failure to call in violates the call-in policy and will lead to disciplinary action up to and

including discharge. If you fail to either call in or report to work for 3 consecutive work days the

employee will be terminated.

Attire and Grooming

It is important for all employees to project a professional image while at work by being

appropriately attired. Burger Mania employees are expected to be neat, clean and well groomed

while on the job. Clothing must be consistent with the standards for a business environment and

must be appropriate to the type of work being performed.

All employees must be covered from shoulders to knees at all times (no see-through or

sleeveless clothing is permitted at any time). Natural and artificial scents may become a

distraction from a well-functioning workplace and are also subject to this policy

Burger Mania is confident that employees will use their best judgment regarding attire

and appearance. Management reserves the right to determine appropriateness. Any employee

who is improperly dressed will be counselled or in severe cases may be sent home to change

clothes. Continued disregard of this policy may be cause for disciplinary action, which may

result in termination.

Discipline

Excessive absenteeism or tardiness may lead to disciplinary action, up to and including

termination of employment. Other continuing patterns of absences, early departures or tardiness,

regardless of the exact number of days, may warrant disciplinary action. Burger Mania will
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consider the employees' record of tardiness, unexcused absences, excessive excused absences,

suspensions, personal days off, leave of absence and injury resulting in time missed.

Personnel Records

The accuracy of each employee’s personnel records is essential for the proper handling of

many issues of importance to you as well as to the company. It is the employees' responsibility to

promptly notify the store manager of any of the following personal data changes:

 Mailing address

 Address/location

 Home/message phone number

 Person and phone number to call in the event of an emergency

 Marital status change

 Insurance beneficiary

Forms to update your personnel records are available from the store manager. Changes may be

made in person at the main office during regular business hours. Failure to keep the personnel

records up to date can adversely affect the employees work opportunities and the eligibility of

the employee and the dependents for employee benefits.


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CHAPTER 4

SOCIO-ECONOMIC STUDY

Social and Economic Contribution

The proponents will start to promote the product by providing target customers with

choices in making their own desired burger. This allows Burger Mania gain its reputation after

introducing its unique offering to a small targeted individual. The business contributes to the

development of economy by expanding its output and contributing to the Gross Domestic

Product (GDP) of the country. It supports the society by promoting proper waste management

around the area to avoid environmental problems that affect both the individual and the

community.

The entrepreneurial role of the proponents is to maximize the profitability of the business

while meeting society’s expectations. Entrepreneurial activity will not be limited to the business

itself but to the entire environment where it belongs.

Burger Mania will grab the opportunity to buy raw materials at a lower price and sell at a

higher price with a value added to it, and the advantage is the pure profit. In a simple way,

buying and selling in different markets are essential to maintain profits. Burger Mania will also

look for the opportunity of identifying possible suppliers of raw materials at much lower cost as

it continues its operations.

Improved Employment Status and Income Level


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Initially Burger Mania will provide employment to few individual and as the business

grows it will provide more opportunities to people who need jobs. It can make a great

contribution to unemployed people who have not been given opportunities to work. The business

will offer salary based on the prevailing minimum industry wage. Wage adjustment will be made

based on inflation rates and performance of the worker.

As buyer of raw materials such as vegetables, fruits, and meats, it will also make a big

contribution to the suppliers of raw materials especially to those in the provinces which are the

sources of supply.
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BURGER MANIA

Taxes as Contribution to Municipal and National Government

The taxes that Burger Mania will pay generally depend on the total profit that business
will be getting. Burger Mania will make it a point to pay the correct taxes, so that the
government can provide basic services to Filipinos.

Demand for Raw Materials

One advantage for Burger Mania is that it can source its raw materials from numerous
local suppliers. This is beneficial for both the business and the supplier – the business will
benefit by way of cheaper local ingredients while the suppliers will enjoy an increase in demand
for their raw materials. Both sides will profit and sustain a productive relationship with each
other.
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CHAPTER 5

FINANCIAL STUDY

Introduction

This part of the feasibility study shows the different financial reports necessary for the

business to make sound financial decisions. In this case, Burger Mania will show whether it can

make a profit during the first three years of operation. Product pricing is based on what the

customers are willing to pay for the customized burger. However, the business will also consider

the pricing of the indirect competitors. Based on the market study, Burger Mania has a large of

demand satisfy in an industrial area. Therefore, it has a good chance to stay in the business for a

long time.

Major Assumptions

 Operation starts on May 1, 2015.

 The business will use the fiscal year in reporting all financial statements and financial

reports (May 1-April 30).

 Initial capital amounting to Php700, 000.00 will come from the parents of each partner.

 Business operation will be 363 days a year.

 The business performs its day to day transactions on a cash basis.

 All equipments will be replaced only when needed.

 All items under inventory are what are purchased on account.

 Sales are cash basis.

 One week supply of raw materials is expected to be on hand at the end of each month.
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 The selling price is expected to increase by 4.40% yearly based on the current inflation

rate of 2014.

 Revenue is based on the percentage of projected demand similar to its succeeding years.

 Cost-Plus Pricing is used in determining the selling price.

 The cost of sales is based on current inflation rate of 4.40% and projected demand.

 Salaries of all employees are based on the minimum wage weight in Metro Manila.

 Raw materials - Ending for the first month of operations is assumed to be 10% of the raw

materials available for sale.

 Goods in process - Ending for the first month of operations is expected to be 10% of the

total goods available for sales.

 Cost of sales is based on daily average production and the computation of cost of sales is

based on monthly and annual basis.

 All operating expenses are increase by 4.40% on the succeeding years of operations

based on current inflation rate.

 Salaries for the succeeding years will increase depending on the profit.

 Benefits such as SSS, Pag-Ibig, and PhilHealth contribution will be deducted from the

salary of the employees. The employers will also contribute the mandatory amount

needed.

 Direct labor is based on the production time each product is being produced.

 Tax computation is based on 30% tax rate of the partnership.

 Rent expense is based on one quarter prior the operation and proper allocation of project

cost.

 All equipments and supplies are paid in cash on the day of purchase.
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BURGER MANIA

 Store and Kitchen equipment are depreciated using straight-line method but the amount

for each equipment is different because they have different useful life without scrap

value.

 The rent for the space is fixed to Php50, 000 including utilities.

 The renting of space will be made on a monthly basis.

 All operating expenses are considered fixed cost and variable cost are only those that are

directly related to production cost.


139
BURGER MANIA

TOTAL PROJECT COST

A. FIXED CAPITAL
Leasehold Improvements Php75,000.00

Store and Kitchen Equipment 179,105.00

Total Initial Fixed Capital Cost Php254,105.00

B. PRE-OPERATING COST
Advertising expense Php5,040.00

Taxes and Licenses Fee 6,630.00

Rent Expense 50,000.00

Transportation Expense 544.00

Monthly Salary 185,216.00

Total Pre-operating Cost Php472,380.00

C. INITIAL WORKING CAPITAL


Cash on Hand Php24,569.00

Inventories Supplies 25,862.00

Raw Materials 145,788.00

Maintenance Equipment 2,246.00

Total Initial Working Capital Php248,515.00

TOTAL COST OF THE PROJECT Php700,000.00


140
BURGER MANIA
141
BURGER MANIA

RAW MATERIALS REQUIREMENTS

Vegetables and Fruits

ITEM PRICE (Php) QUANTITY COST (Php)


Basil leaves 90/kg 1/2kg Php45

Parsley leaves 210/kg 1/2kg 105

Red Onion 50/kg 1kg 50

White Onion 180/kg 1/2kg 90

Garlic 104/kg 1/2kg 52

Ginger 190/kg 1/2kg 95

Lettuce 73/pack 2 pack 146

Pineapple (slice) 104/455g 1137g 115

Tomato 58/kg 1kg 58

TOTAL Php860.00

Meat

ITEM PRICE (Php) QUANTITY COST (Php)

Ground Beef 260/kg 5kg Php1,300

Chicken 180/kg 3kg 540

Tofu 180/kg 2 1/2kg 170

TOTAL Php2,010
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BURGER MANIA

Extender/ Others

ITEM PRICE (Php) QUANTITY COST (Php)

Salt 50/500gms 500g Php50

Pepper 129/200g 200g 129

Flour 106/kg 2kg 212

Vinegar 52/500gms 500gms 52

Soy sauce 51/500gms 500grms 51

Corn meal 85/kg 1kg 85

Quick oats 138/1kg 1kg 138

Corn flakes 165/500gms 500g 165

Mustard powder 60/30grms 500g 60

Baking powder 120/kg 1kg 120

Paprika 60/30gms 30g 60

Coriander 60/30gms 30g 60

Cumin 52/30gms 30g 52

Egg 72/1 dozen 3 dozen 216

Cheese 95/500gms 500gms 95

Sugar 80/500gms 500gms 80

Bacon 240/kg 1/2kg 120

Pepperoni 335/kg 1/2kg 167.5


143
BURGER MANIA

Hamburger Buns 27.50/1 pack 30 packs 825

Brioche Buns 27.50/1 pack 30 packs 825

Ketchup 162/1 gallon 1 gallon 162

Mayonnaise 96/kg 1kg 96

Wasabi powder 74/50g 50g 74

Mustard 124/496g 496g 124

Cream 45/250ml 500ml 90

Teriyaki powder 290/kg 1kg 290

Oil 125/1 L 3L 375

Php4,8

TOTAL 45.50

Beverages

ITEM PRICE (Php) QUANTITY COST (Php)

Banana 67/kg 3kg Php201

Grape 210/kg 2kg 420

Kiwi 15 each 8 pcs. 120

Lime 75/kg 1kg 75

Mango 120/kg 2kg 240

Papaya 19 each 3 pcs. 57

Orange 18 each 20 pcs. 360

Strawberry 350/kg 2kg 700

Watermelon 39/kg 10kg 390

Avocado 8 each 10 pcs. 80

Condensed milk 40/175gms 1,750gms 400


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BURGER MANIA

Evaporated milk 26/175grm 1,750 260

Ice 20/sack 20/sack 400

Honey 116/340gms 116/340gms 116

TOTAL Php3819

Explanatory Note:

Ordering of raw materials will follow the system below:

Vegetables/Fruits : four times a week

Meats : four times a week

Beverages : four times a week

Extenders/Others : two times a week

Vegetables/Fruits : Php860 x 16 = Php13, 760

Meats : Php2, 010 x 16 = Php2, 160

Extenders/Others : Php4, 845.5 x 8 = Php38, 764

Beverages : Php3819 x 16 = Php61, 104

MONTHLY TOTAL Php145, 788.00


145
BURGER MANIA

DEPRECIATION METHOD FORE MACHINES AND EQUIPMENT

Straight Line Method


Annual Depreciation = Cost – Scrap Value
Estimated Useful life
YEAR 2015

UNIT
QUANTITY TOTAL
ITEM COST Pup
(Pcs.) (Php)
(Php) 175/5
Blender white HR 2108(Philips) 2 2,478 4,956 years
Food Processor Multi-purpose juicer & =
1 14,000 14,000
grinder (Matstone)
Refrigerator SR-S701TW (Sanyo) 1 11,795 11,795
Chest Freezer (American Home) 1 10,995 10,995
Dining set (1 table and 4 chairs) 12 4,200 50,400
Cooking Hood(Fujidenzo) 1 3,768 3,768
Burner Grill with stove (Char-Broil) 1 32,000 32,000
Water Dispenser (Iwata) 1 4,995 4,995
Fire Extinguisher 2 600 1,200
Air Conditioner(LG) 2 11,998 23,996
Cash Register 1 18,000 18,000
Oven 1 3,000 3,000
Php179,10
TOTAL     5
Php35, 821/12mos. = Php2, 985 per month
146
BURGER MANIA

LEASEHOLD IMPROVEMENTS

Php75, 000 / 5 years = Php15, 000/12mos. = Php1, 250 per month


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BURGER MANIA

Table 23

Employee Contribution

Salary Php12,870.00

Income Tax (797.70)

PAG-IBIG (100.00)

SSS (472.30)

PhilHealth (150.00)

NET SALARY Php11,350.00

*13th Month pay = P12, 870.00

Table 24

Employer Contribution

PAG-IBIG Php100.00

SSS 1,208.70

PhilHealth 375.00

Employer Contribution Php1,683.70


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BURGER MANIA

BREAK-EVEN ANALYSIS

Fixed Cost:

Rent Expense = Php50, 000/month

Salaries Expense = Php185, 216/month

Total = Php235, 126.00

Variable Cost:

Raw materials = Php145, 788

Transport Expense = Php544

Total = Php146, 332.00

Contribution Margin:

Revenue – Variable cost

Php558868.75 (18,473 X 363 days = 6,706,425/12 months) – Php146, 332 = Php412, 536.75

Company’s Break-Even Point:

Fixed cost/contribution margin

Php235, 126/ Php412, 536.75 = 0.57


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BURGER MANIA

Breakeven Sales Volume

Beef Patty

Total Fixed Cost: 235, 126

Selling Price: 95

Variable Cost per unit: 26.54

= 3,435 units

Chicken Patty

Total Fixed Cost: 235, 126

Selling Price: 90

Variable Cost per unit: 41.01

= 4,799 units
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BURGER MANIA

Tofu Patty

Total Fixed Cost: 235, 126

Selling Price: 75

Variable Cost per unit: 17.7

= 4,103 units

Watermelon Juice

Total Fixed Cost: 235, 126

Selling Price: 55

Variable Cost per unit: 19.13

= 6,555 units

Pink Ice

Total Fixed Cost: 235, 126

Selling Price: 65

Variable Cost per unit: 27.83

= 6,326 units
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BURGER MANIA

Pink Perfection Juice

Total Fixed Cost: 235, 126

Selling Price: 65

Variable Cost per unit: 28.33

= 6,412 units

Mixed Fruit

Total Fixed Cost: 235, 126

Selling Price: 65

Variable Cost per unit: 28.11

= 6,374 units

Citrus Fruit

Total Fixed Cost: 235, 126

Selling Price: 65

Variable Cost per unit: 31.16

= 6,944 units

Avocado Shake

Total Fixed Cost: 235, 126


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BURGER MANIA

Selling Price: 55

Variable Cost per unit: 18.38

= 6,421 units

Mango Shake

Total Fixed Cost: 235, 126

Selling Price: 55

Variable Cost per unit: 23.48

= 7,460 units
153
BURGER MANIA

MAY JUNE JULY AUG SEPT OCT

Burger Mania
Monthly Cost of Sales
(2016)
Raw Materials, Beginning - 14,579 16,037 16,182 16,197 16,199

Add: Purchases 145,788 145,788 145,788 145,788 145,788 145,788

Raw Materials Available for Use 145,788 160,367 161,825 161,970 161,985 161,987
Less: Raw Materials, Ending 14,579 16,037 16,182 16,197 16,199 16,199
Raw Materials Used 131,209 176,403 178,007 178,168 178,184 178,185
Add: Direct Labor 35,870 35,870 35,870 35,870 35,870 35,870
Add: Overhead 97,694 97,694 97,694 97,694 97,694 97,694
Total Manufacturing Costs 264,773 309,967 311,571 311,731 311,747 311,749
Add: Finish Goods, Beginning - 26,477.30 33,644.45 34,521.54 34,625.28 34,637.26
Total Goods Available for 336,444.5 345,215.3 346,252.8 346,372.5 346,386.1
264,773
Production 3 5 0 8 6
Less: Finish Goods, Ending 26,477.30 33,644.45 34,521.54 34,625.28 34,637.26 34,638.62
Cost of Goods Sold 291,250.25 370,089 379,737 380,878 381,010 381,025

NOV DEC JAN FEB MARCH APRIL


Raw Materials, Beginning 16,199 16,199 16,199 16,199 16,199 16,199
Add: Purchases 145,788 145,788 145,788 145,788 145,788 145,788
Raw Materials Available for
161,987 161,987 161,987 161,987 161,987 161,987
Use
Less: Raw Materials, Ending 16,199 16,199 16,199 16,199 16,199 16,199
Raw Materials Used 178,185 178,185 178,185 178,185 178,185 178,185
Add: Direct Labor 35,870 35,870 35,870 35,870 35,870 35,870
Add: Overhead 97,694 97,694 97,694 97,694 97,694 97,694
Total Manufacturing Costs 311,749 311,749 311,749 311,749 311,749 311,749
Add: Finish Goods, Beginning 34,638.62 34,638.77 34,638.78 34,638.79 34,638.79 34,638.79
Total Goods Available for
346,387.68 346,387.85 346,387.87 346,387.87 346,387.87 346,387.87
Production
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BURGER MANIA
Less: FINISH GOODS,
34,638.77 34,638.78 34,638.79 34,638.79 34,638.79 34,638.79
Ending
Cost of Goods Sold 381,026 381,027 381,027 381,027 381,027 381,027

BURGER MANIA
Annual Cost of Sales
(2016 - 2018)
2016 2017 2018
Raw Materials, Beginning 192,584 201,058
Add: Purchases 1,749,456 1,826,432 1,906,795
Raw Materials Available for Use 1,749,456 2,019,016 2,107,853
Less: Raw Materials, Ending 192,584 201,058 209,904
Raw Materials Used 1,556,872 1,817,958 1,897,949
Add: Direct Labor 430,440 430,440 430,440
Add: Overhead 1,172,325 1,172,325 1,172,325
Total Manufacturing Costs 3,159,637 3,420,723 3,500,714
Add: finish goods, Beginning 371,738 406,377 382,710
Total Goods Available for Sale 3,531,375 3,827,100 3,883,424
Less: finish goods, Ending 406,377 382,710 388,342
Cost of Goods Sold 3,124,998 3,444,390 3,495,081
155
BURGER MANIA

BURGER MANIA
Income Statement
For Fiscal Year Ended (2016-2018)

2016 2017 2018

6,706,42 7,001,50 7,309,57


Revenue
5 8 4
3,124,99 3,444,39 3,495,08
Less : Cost of Goods Sold
8 0 1
3,581,42 3,557,11 3,814,49
Gross Profit
7 8 3

Operating Expenses:
2,222,592.0 2,222,592.0 2,222,592.0
Salaries Expense
0 0 0
185,216.0 185,216.0 185,216.0
13th Month Pay
0 0 0
600,000.0 600,000.0 600,000.0
Rent and utilities Expense
0 0 0
5,040.0 5,040.0 5,040.0
Advertising Expense
0 0 0
50,821.0 50,821.0 50,821.0
Depreciation Expense
0 0 0
6,630.0 6,630.0 6,630.0
Taxes and Licenses Expense
0 0 0
6,528.0 6,528.0 6,528.0
Transportation Expense
0 0 0
285,622.0 285,622.0 285,622.0
Store & Kitchen Supplies Expense
0 0 0
7,797.0 7,797.0 7,797.0
Maintenance Expense
0 0 0
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BURGER MANIA

3,370,246.0 3,370,246.0
Total Expenses
3,370,246.00 0 0
211,180.9 186,871.5 444,246.7
Net Income (Loss) Before Tax
4 5 8
63,35 56,06 133,27
Tax 30%
4 1 4
147,82 130,81 310,97
Net Income (Loss) After Tax
7 0 3

Burger Mania
Statement of Financial Position
For Fiscal Year Ended (2016-2018)

2016 2017 2018


ASSETS
Current Assets:
Cash 707,895 871,457 1,171,355
366,33
Inventory
406,377 3 154,618
Total Current Assets 1,114,274 1,237,790 1,325,973

Non-Current Assets:
Store & Kitchen Equipment 179,105 179,105 179,105
Less: Accumulated Depreciation 35,821 35,821 35,821
Leasehold improvement 75,000 75,000 75,000
Less: Accumulated Depreciation 15,000 15,000 15,000
Total Non-Current Assets 203,284 203,284 203,284
TOTAL ASSETS 1,317,558 1,441,074 1,529,257

LIABILITIES
Current Liabilities
406,377 154,618
Accounts Payable 366,333
Income Tax Payable 63,354 56,061 133,274
TOTAL LIABILITIES 469,731 422,394 287,892
PARTNERS' CAPITAL
Darlene Briones 175,000 221,967 248,660
Ma. Leonora Diaz 175,000 221,967 248,660
Kristil Landao 175,000 221,967 248,660
Dan Truong 175,000 221,967 248,660
Add: Net Income after tax 147,827 130,810 310,973
TOTAL PARTNERS' CAPITAL 847,827 1,018,680 1,241,365
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TOTAL LIABILITIES AND OWNER’S


EQUITY 1,317,558 1,441,074 1,529,257

BURGER MANIA
Projected Statement of Cash Flow
2016-2018

CASH FLOWS FROM OPERATING ACTIVITIES 2016 2017 2018


6,7 7,309,57
7,001,508
Cash receipts from customers 06,425 4
Less: Cash Payments  
1,9 1,788,9 1,519,37
To suppliers- payment of raw materials 36,407 63 3
4 451,9 474,56
To employees salaries – Manufacturing 30,440 62 0
1,1 1,230,9 1,292,48
Allocated overhead expenses 72,325 41 8
2,2 2,222,5 2,222,59
Salaries Expense-General and Administrative
22,592 92 2
1 194,4 204,20
13th month pay 85,216 77 1
6 630,0 661,50
Rent and utilities Expense 00,000 00 0
5,2 5,55
Advertising Expense 5,040 92 7
6,9 7,31
Taxes and Licenses 6,630 62 0
6,8 7,19
Transportation Expense 6,528 54 7
2 299,9 314,89
Store and Kitchen Supplies 85,622 03 8
6,8 6,837,9 6,709,67
Total cash payments 50,800 46 6
(1 163,5 299,89
Net cash provided by operating activities 44,375) 62 8
CASH FLOWS FROM INVESTING ACTIVITIES  
Purchase of Store and Office Equipment (1 -
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79,105) -
(
Leasehold Improvements 75,000) - -
(2
Net Cash provided by Investing activities 54,105) - -
CASH FLOWS FROM FINANCING ACTIVITIES  
70
Investment from Partners 0,000 - -
163,5 299,89
NET INCREASE IN CASH 62 8
707,8 871,45
CASH AT BEGINNING OF PERIOD - 95 7
1,171,35
CASH AT END OF PERIOD 707,895 871,457 5

Burger Mania
Statement of Partner's Capital
For the Year Ended April 30, 2016

Darlene Ma. Leonora KristilLanda Dan


Briones Diaz o Truong Totals

Beginning Capital-
175,000.00 175,000.00 175,000.00 175,000.00 700,000.00
May 1
Net Income (Loss) 36,819.50 36,819.50 36,819.50 36,819.50 147,278.00
Total 211,819.50 211,819.50 211,819.50 211,819.50 847,278.00
(55,000.00 (42,000.00 (190,000.00
Withdrawals ) (48,000.00) (45,000.00 ) )
Ending Balance-
156,819.50 163,819.50 166,819.50 169,819.50 657,278.00
April 30

Burger Mania
Statement of Partner's Capital
For the Year Ended April 30, 2017

Darlene Ma. Leonora Kristil Dan


Briones Diaz Landao Truong Totals
Beginning Capital-
254,670 254,670 254,670 254,670 1,018,680.00
May 1
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Net Income (Loss) 71,583.25 71,583.25 71,583.25 71,583.25 286,333.00


Total 326,253.25 326,253.25 326,253.25 326,253.25 1,305,013.00
Withdrawals (50,000.00) (55,000.00) (50,000.00) (45,000.00) (200,000.00)
Ending Balance -
276,253.25 271,253.25 276,253.25 281,253.25 1,150,013.00
April 30
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BURGER MANIA

Burger Mania
Statement of Partner's Capital
For the Year Ended April 30, 2018

Darlene Ma. Leonora KristilLanda Dan


Briones Diaz o Truong Totals
Beginning Capital-
302,841.25 304,841.25 312,814.25 320,841.25 1,241,365.00
May 1
Net Income (Loss) 111,614.50 111,614.50 111,614.50 111,614.50 446,458.00
Total 414,455.75 416,455.75 416,455.75 432,455.75 1,687,823.00
Withdrawals (45,000.00) (40,000.00) (50,000.00) (45,000.00) (180,000.00)
Ending Balance -
369,455.75 376,455.75 366,455.75 387,455.75 1,507,823.00
April 30
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BURGER MANIA

FINANCIAL RATIOS
Year 2016

Current Ratio

= 2.37

Quick or Acid-Test Ratio

= 1.51

Debt to Equity Ratio

= 0.55

Net Profit margin


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= 0.02

Gross Profit Margin

= 0.53

Return on Equity

= 0.17

Asset Turnover

= 5.09

Return on Assets
163
BURGER MANIA

= 0.11

Payback Period

= 4.8

FINANCIAL RATIOS

SUMMARY
2016 2017 2018

Current Ratio 2.37 2.93 6.0

Quick or Acid-Test Ratio 1.51 2.06 4.07

Debt to Equity Ratio 0.55 0.41 0.19


0.
Net Profit Margin Ratio 0.02 0.02
04
0.
Gross Profit Margin Ratio 0.53 0.52
51
0
Return on Equity Ratio 0.13
0.17 17
4.
Asset Turnover Ratio 4.86
5.09 0
0.
Return on Asset Ratio 0.09
0.11 17
Payback Period 4 years and 8 months
Break Even Point 0.57
164
BURGER MANIA

References

Books:

Kotler, Philip, Armstrong, Gary , (2001). Principles of Marketing: Seventh Edition, Prentice
Hall, Harlow

Manuel, Z. V.C. (1985). Handbook on Partnership and Corporation Accounting (Revised


Edition). Philippines: Zenaida Vera Cruz Manuel.

World Wide Web:

http://www.ssscontributiontable.com/

http://www.businessforum.ph/threads/600-Income-Tax-Rate-Table-for-Individual-Taxpayers-in-
the-Philippines

http://www.pinoymoneytalk.com/income-tax-rates-exemptions/

http://www.nwpc.dole.gov.ph/pages/ncr/cmwr.html

http://www.bir.gov.ph/index.php/tax-information/income-tax.html

http://www.philhealth.gov.ph/partners/employers/contri_tbl.html

http://www.slideshare.net/bryanoculam/feasibility-study-veggie-bread

http://prezi.com/crlvvwkcep6o/copy-of-feasibility-study-healthy-patty/

http://www.al.com/living/index.ssf/2014/10/davids_daily_dish_a_burger_tha.html

http://www.jollibee.com.ph/about-us/

https://www.mcdonalds.com.ph/content/page/about

https://www.facebook.com/pages/Kangaroo-Jack-Steaks-Grills-Sizzlers/368578896529957?
sk=info

http://tofufortwo.net/wp-content/uploads/2008/07/tofu_burgers.jpg

http://www.foodworks.com/typo3temp/_processed_/csm_Chicken-009_02_1d96fa7634.jpg
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BURGER MANIA

http://aht.seriouseats.com/images/20100226-flipping-burgers-7-oven-method-skillet.jpg

http://www.thesecondstomach.com/wp-content/uploads/2013/05/IMG_2904.jpg

http://economydecoded.com/wp-content/uploads/2014/06/Mango-milkshake-upload.jpg

http://www.healthwellnesscolorado.com/wp-content/uploads/2014/01/Vietnames-Avocado-
MilkShake_1-AJuarez.jpg

http://www.thefruitpages.com/fruitjuicerecipes.shtml

http://www.taste.com.au/images/recipes/agt/2004/08/9348_l.jpg

http://recipegreat.com/images/pink-perfection-juice-05.jpg

http://cdn.sheknows.com/recipes/recipes/thumb/mixed_fruit_explosion_smoothie.jpg

http://www.kowalskis.com/sites/kowalskis.com/files/styles/square_thumbnail/public/citrus-
smoothie.jpg?itok=T0WgPgNR

http://www.studymode.com/essays/Hamburger-158825.html

http://www.accountingtools.com/cost-plus-pricing

http://www.entrepreneur.com/encyclopedia/pricing-a-product
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Appendix A

Sample Survey

Dear Sir/Madam,

We, Darlene Ruth Briones, Ma. Leonora Diaz, Kristil Ivy CathereneLandao, and Dan
Truong; Third year BSBA Entrepreneurial Management students of Philippine Women’s
University, conducting a research on feasibility study on food preferences. This survey will be a
big help for us to gather data and information. We are hoping for your full cooperation to make
this study more relevant. Thank you very much!
The
Researcher

Name: ________________________________________

Address: _______________________________________________________.

Profession: ____________________

Gender: __ Male __ Female

Age: Please check the category where you are belongs:

__ 16 yrs. old below __ 26 yrs. old – 30 yrs. old

__ 17 yrs. old – 25 yrs. old __ 31 yrs. old above

Monthly Income:

__ P 5,000 below __ P 10,001 – P 20,000

__ P 5,001 – P 10,000 __ P 20,001 above


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BURGER MANIA

Kindly check/rate your answer.

1. Have you tried to eat at a customized burger restaurant?


 YES
 NO

If no, would you consider eating at a customized burger restaurant?

 YES
 NO
2. What kind of burger patties would you prefer?
 Beef Grilled Patties
 Crispy Chicken Patties
 Veggie Flavored Patties
 Others
3. Where do you usually buy a burger? (Rank 1-5 : 1 Being the most frequent and 5 being
the most seldom)\
 School
 Sidewalk
 Mall
 Fast Food Chain
 Others
4. Are you willing to buy processed patties at the supermarket/wet market and cook on your
home?
 YES
 NO
5. How often do you normally buy burgers?
 Daily
 Two times a week
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 Once a week
 Two times a month
 Once a month
6. What do you consider in buying a burger? ( Rank 1-5 : 1 Being the highest and 5 being
the lowest)
 Taste
 Price
 Location
 Cleanliness
 Others
7. Why do you buy a burger?
 As a snack
 As part of a main meal
 For cravings
 Others
8. How much are you willing to spend for a customable burger?
 P 150 – P 200
 P 201 – P 250
 P 251 - P 300
 P 301 – P 350
 P 400 above
9. Are you health conscious?
 YES
 NO
10. Will you consider trying veggie burger instead of a meat burger?
 YES
 NO
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BURGER MANIA

Appendix B
Survey Results
Demographics:

Gender: Male 90 = 47%

Female 101 = 53%


170
BURGER MANIA

Age:

16 yrs old below 0 = 0%

18yrs old - 25 yrs old 80 = 42%

26yrs old - 30yrs old 67 = 35%

31yrs old above 44 = 23%

Monthly Income/allowance:

Php 5,000 below 5 = 3%


Php 5,001 - Php 10,000 24 = 13%
Php 10,001 -- Php 20,000 77 = 40%
Php20,000 above 85 = 45%
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1. Have you tried to eat at a customized burger restaurant?


YES 119 = 62%
NO 72 = 38%

If no, would you consider eating at a customized burger restaurant?

YES 70 = 97%
NO 2 = 3%
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2. What kind of burger patties would you prefer?


Beef Grilled Patties 136 = 71%
Crispy Chicken Patties 32 = 17%
Veggie Flavored Patties 23 = 12%
Others 0 = 0%
3. Where do you usually buy a burger? (Rank 1-5 : 1 Being the most frequent and 5 being
the most seldom)
School 13 = 7%
Sidewalk 11 = 6%
Mall 68 = 36%
Fast Food Chain 97 = 51%
Others 2 = 1%
4. Are you willing to buy processed patties at the supermarket/wet market and cook on your
home?
YES 128 = 67%
NO 63 = 33%
5. How often do you normally buy burgers?
Daily 4 = 2%
Two times a week 46 = 24%
Once a week 65 = 34%
Two times a month 50 = 26%
Once a month 26 = 14%
6. What do you consider in buying a burger? ( Rank 1-5 : 1 Being the highest and 5 being
the lowest)
Taste 98 = 51%
Price 31 = 16%
Location 15 = 8%
Cleanliness 44 = 23%
Others 3 = 2%
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7. Why do you buy a burger?


As a snack 60 = 32%
As part of a main meal 37 = 19%
For cravings 94 =49%
Others 0 = 0%
8. How much are you willing to spend for a customable burger?
P 150 – P 200 90 = 47%
P 201 – P 250 51 = 27%
P 251 - P 300 32 =17%
P 301 – P 350 8 = 4%
P 400 above 10 = 5%
9. Are you health conscious?
YES 129 = 68%
NO 62 = 32%
10. Will you consider trying veggie burger instead of a meat burger?
YES 138 = 72%
NO 53 = 28%
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Appendix C

Demand Analysis Computation

2011

13,493 x 0.72 x 0.02 x 363 (daily) = 70,531

13,493 x 0.72 x 0.24 x 104 (2 times a week) = 242,485

13,493 x 0.72 x 0.34 x 52 (once a week) = 171,760

13,493 x 0.72 x 0.26 x 24 (2 times a month) = 60,621

13,493 x 0.72 x 0.14 x 12 (once a month) = 16,321

561,178

2012

14,203 x 0.72 x 0.02 x 363 (daily) = 74,241

14,203 x 0.72 x 0.24 x 104 (2 times a week) = 255,244

14,203 x 0.72 x 0.34 x 52 (once a week) = 180,798

14,203 x 0.72 x 0.26 x 24 (2 times a month) = 63,811

14,203 x 0.72 x 0.14 x 12 (once a month) = 17,180


591,274

2013

14,950 x 0.72 x 0.02 x 363 (daily) = 78,147

14,950 x 0.72 x 0.24 x 104 (2 times a week) = 268,669

14,950 x 0.72 x 0.34 x 52 (once a week) = 190,308

14,950 x 0.72 x 0.26 x 24 (2 times a month) = 67,167


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14,950 x 0.72 x 0.14 x 12 (once a month) = 18,084

622,375
176
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Appendix D

Product Picture

PATTIES:

Beef Patty

Crispy Chicken Patty

Tofu Patty
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BUNS:

Hamburger Bun

Brioche Bun
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Appendix E

Beverages Pictures

Watermelon Juice

Mango Shake

Avocado Shake
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Pink Ice

Pink perfection juice

Mixed Fruit explosion


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Citrus fruit Smoothie


181
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Appendix F

Letter to Private Companies

October 7, 2014

To whom it may concern,

We are students from Philippine Women's University taking BSBA Major in Entrepreneurial
Management and we are conducting a research for our Feasibility Study course. We have
proposed a project that targets Call Center agents as its market. As part of our requirement, we’re
writing to request some data pertaining to your company as to:
 The estimated number of agents and supervisors in your company (in the year of 2011,
2012 and 2013).
 Renting fee for kiosk
 Company facilities and regulation to the tenants
 Vicinity map of the company
 Business Hours

Rest assured that the data will be used for purely academic purposes and any information you
would share with us will be confidential.

We’re looking forward to grant our request. Thank you very much.

Sincerely Yours,

Briones, Darlene Ruth


Diaz, Ma. Leonora
Landao, Kristil Ivy Catherene
Truong, DanThach

Approved by:

Dean Regina Filart


Dean of CBIBE
Philippine Women’s University
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Appendix G

Letter to Competitors

October 7, 2014

To whom it may concern,

We are students from Philippine Women's University taking BSBA Major in Entrepreneurial
Management and we are conducting a research for our Feasibility Study course. As part of our
requirement, we’re writing to request some data pertaining to your company as to:
 Daily sales (no. of transaction)
 Renting fee for place
 Store hours (operating hours)
 Daily open (excluding holidays, ect.)

Rest assured that the data will be used for purely academic purposes and any information you
would share with us will be confidential.

We’re looking forward to grant our request. Thank you very much.

Sincerely Yours,

Briones, Darlene Ruth


Diaz, Ma. Leonora
Landao, Kristil Ivy Catherene
Truong, DanThach

Approved by:

Dean Regina Filart


Dean of CBIBE
Philippine Women’s University
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Appendix H
Letter to Panel
November 07, 2014

Dear Ma'am/Sir

May we invite you to be our industry expert during our feasibility study defense on Monday, 24
November 2014, 2:30 – 4:00pm, Room T-217. We are business students, majoring in
Entrepreneurial Management from Conrado Benitez Institute in Business Education and our
proposed feasibility study is named “Burger Mania.”

We have chosen you to be one of our panelists because of your knowledge and long experience
in the restaurant business. We feel that you can provide us with valuable insights to improve and
refine our proposal.

We hope that you can accept our invitation. Thank you.


Sincerely,

Briones, Darlene Ruth C.


Diaz, Ma. Leonora A.
Landao, Kristil Ivy Catherene A.
Truong, Dan Thach

Approved by:

Professor Rowena Galang


Project Feasibility Study Adviser
Philippine Women’s University
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Appendix I
Resumes of Partners

Darlene Ruth C. Briones


Blk 26 Lot 14 Golden City Subdivision
Canlalay, City of Biñan, Laguna 4024
darlbrionestab@gmail.com
+639363263566

Objective: Seeking a challenging and progressive career using my inner strengths,


professional skills and creative thinking to gain future exposure, strengths and
experiences and to serve my parents, and my country with the best of my
abilities.

EDUCATIONAL BACKGROUND

2012-2015 PHILIPPINE WOMEN’S UNIVERSITY Tertiary


Bachelor of Science in Business Administration Major in
Entrepreneurial Management, April 2015

2008-2012 Colegio de San Pedro Secondary


Pacita Complex, San Pedro, Laguna

TRAININGS AND SEMINARS ATTENDED

November 7-8, 2014 Global Leadership Summit


Greenhills Christian Fellowship
cor. Garnet Roads OrtigasCenter, 1605, Ruby Rd, Pasig, Metro Manila

October 24, 2014 Google for Entrepreneur week


Henry Sy Sr. Hall 4th floor
De La Salle University - Taft, Manila

February 2014 SEMINAR ON DOING FREE TRADE AREAS


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Department of Trade and Industry and De La Salle University-College of


Law in cooperation with Philippine Association of Law Schools and
University of Santo Tomas College of Law

EXTRA CURRICULAR ACTIVITIES

June 2014- Mar. 2015 Asst. Secretary, Philippine Women`s University -Conrado Benitez
Institute of Business Education, City of Manila, Taft

SPECIAL SKILLS

 Knowledgeable in Computer Applications  Mentoring Skills


 Proficient in Communication Skills  Coordinating Events
 The ability to work well within a team  Leadership Skills

PERSONAL INFORMATION

Birthday: June 11, 1995


Citizenship: Filipino
Height: 52
Weight: 138.89 lbs
Status: Single
Religion: Christian

CHARACTER REFERENCE

 Rev. JesusitoBaylon, Senior Pastor


Real Life Christian Communities
San Pedro, Laguna

 Ma. Suzanette Isabel T. Gumatay,HR specialist, staff


Toyota Motors, Corporation
Sta. Rosa Laguna
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I hereby certify that above information is true and correct to the best of my
knowledge and belief.

Darlene
Ruth C.
Briones
Applicant
DIAZ, MA. LEONORA A.

B30, L1A Rosal St. T.S. Cruz Subd.


Almanza II, Las Pinas City
09353645845
stardiaz1227@gmail.com

OBJECTIVE

To help the company in achieving their organizational goal of maximizing its profitability by
offering my utmost capability to contribute positively for the success of the company

EDUCATION

2012-2015 PHILIPPINE WOMEN’S UNIVERSITY

Bachelor of Science in Business Administration, Major in


Entrepreneurial Management, April 2015
Taft Avenue, Malate Manila

2008-2012 SAINT MARK’S INSTITUTE

High School Diploma, 4th year Varsity player(Basketball)


Casimiro Village, Las Pinas City

SEMINAR ATTENDED
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February 2014 SEMINAR ON DOING FREE TRADE AREAS

Department of Trade and Industry and De La


Salle University-College of Law in
cooperation with Philippine Association of
Law Schools and University of Santo
Tomas College of Law

Teresa Yuchengco Auditorium De La Salle


University, Manila

PERSONAL DATA

Born on December 27, 1995 in Las Pinas City, Philippines age 18.Converse in English and
Filipino. Well-verse in Microsoft Programs(MS Word, MS Excel, MS Powerpoint). Interest:
Reading books. Open-minded, flexible, trustworthy, goal-oriented, and quality-oriented.

REFERENCE

Available upon request


LANDAO, KRISTIL IVY CATHERENE A.

Mariategue Homeowners Association,


Alabang, Muntinlupa City
09278638530
kristil12345@yahoo.com

OBJECTIVE

To achieve a sound position in the corporate world and work passionately with a team to achieve
the goals of the organization.

EDUCATION
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2012-2015 PHILIPPINE WOMEN’S UNIVERSITY

Bachelor of Science in Business Administration, Major in


Entrepreneurial Management, April 2015

2008-2012 LA ASUNCION MONTESSORI OF TAGAYTAY INC.

High School Diploma, April 2012; Second Honorable Mention, 2012;


Second Place Computer Quiz Bee, 2012; Most Progressive, 2012;Second
Place Social Studies Quiz Bee, 2010; Second Place Filipino Quiz Bee,
2010; Second Place Computer Quiz Bee, 2010; Second Place Social
Studies Quiz Bee, 2009

2002-2008 LA ASUNCION MONTESSORI OF CAVITE


Elementary Diploma, April 2008

SEMINARS ATTENDED

February 2014 SEMINAR ON DOING FREE TRADE AREAS

Department of Trade and Industry and De La Salle University-College of


Law in cooperation with Philippine Association of Law Schools and
University of Santo Tomas College of Law

Teresa Yuchengco Auditorium De La Salle University, Manila

May 2013 BANGKO SENTRAL NG PILIPINAS: ECONOMIC AND FINANCIAL


LEARNING PROGRAM (BSP-EFLP)

Assembly Hall, BangkoSentralngPilipinas- Manila


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PERSONAL DATA

Birthday: 02 November, 1995

Age: 19

Religion: Roman Catholic

Civil Status: Single

Citizenship: Filipino

Father’s Name: William Landao

Mother’s Name: Hazel Landao

DAN THACH TRUONG

PERSONAL DETAILS

Date of Birth: 02 October 1991


Address: 16G, Lotus Tower, Oriental Garden, Don Chino Rocesst. Makati City, Manila
Tel:       +63(02) 6216749
Mobile: 09496965137
Email:            mr.danvn@gmail.com
Marital status: Single.

EDUCATION AND QUALIFICATIONS

 2013 – 2014 Philippines Women University.


Business Administration course, Entrepreneur Management major.
 2011 - 2013 Batangas State University
Business Administration.

 2009 – 2011  Yunnan Nationalities University, Kunming, China.


Chinese Mandarin course.
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 2006 – 2009 Lao Cai Upper Secondary School for Gifted Students.
High School diploma.

LANGUAGE SKILLS

 Vietnamese: Primary Language.


 English: Advanced level General English and Conversation.
 Chinese: Advanced level Mandarin (HSK level 6).

RELEVANT SKILLS

Professional skills:

 Good communication skills by many languages ( Chinese, English, Vietnamese,).


 Customer service skill.
 Oral and written translation, negotiation translation skill.
Personal skills:

 Good arithmetic and analytical skills.

 Well- versed in MS Office applications i.e. Excel, PowerPoint, Word.

 Ability to stay calm and level-headed in a busy, and possibly confrontational, environment.

 Sense of responsibility, carefulness and patience.

 The ability to work well within a team.

 Creative ability.

 Good organization and memory.

REFERENCES

References are available upon request


191
BURGER MANIA

NOTES:

P.48 – PLEASE LABEL PACKAGING : Figure 7 Product Packing

pp. 151 – 155 – PLEASE MAKE SURE ALL FINANCIAL STATEMENTS FOLLOW
PRO FORMA USING ACCOUNTING RULES. USE ANY ACCOUNTING BOOK
FOR CORRECT FORMAT.

FOR APPENDICES: Appendix A – I should be in SEPARATE PAGES

Make the finale editing of the paragraphs, margins and paging. Tables should all be in
ONE PAGE. Do not ORPHAN any tables. BUT DON’T CHANGE THE LEVEL OF
HEADINGS!

Revise the Table of Contents (page numbers) etc based on revisions made.

Be consistent with Php sign in all your COSTS AND PRICES.

As you finalize the paper, please remember the general guidelines for APA:

Typeface 12pt Times New Roman

•Double spaced

•Margins are 1 inch on all sides

•Page numbers in upper right-hand corner, starting on title page

•Two spaces at the end of a sentence recommended.

•Remember, title of paper is repeated on first line of text (page two,


generally)
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