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Burger Mania Final Draft - 1
Burger Mania Final Draft - 1
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
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
Finally, we are particularly thankful to our friends and colleagues, for their continuing
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
Feasibility Criteria 2
History in Brief 2
History of Product………………………………………………....……3
Mode of Financing………………………………………………………….…...3
Investment Cost……………………………………………………………..….4
Major Assumption……………………………………………………………...4
Market Feasibility………………………………………………………………4
Technical Feasibility………………………………………………………….........…4
Financial Feasibility…………………………………………………….........……….4
Socio-Economic Feasibility…………………………………………..……………….5
2. Market Study
Product Description………………………………………………...………...…….…6
Demand Analysis…….……………………………….…….………………………….8
Projected Demand……………………………………………………………..10
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Supply Analysis………………………………………….…………………………….11
Demand-Supply Analysis………………………………………………………….….14
Projected Sales..……………………………………….……………...............22
Price Study……………………………………….…………………………………….23
Marketing Program….…………………………………………………………………30
People……………………………………………………….…………………31
Product……………………………………………………….………………..31
Price ……………………………………………………….………………….31
Place………………………………………………………………………...…32
Promotion……………………………..……………………………………...34
SWOT Analysis………………………………………………………………………….44
Market Segmentation…………………………………………………………………….48
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BURGER MANIA
Industry Analysis………………………………………………………………………...50
Industry Classification…………………………………………………………………...50
Industry Size……………………………………………………………………………..50
Industry Growth………………………………………………………………………….51
Industry Trends…………………………………………………………………………..52
Industry Projection……………………………………………………………….………52
Competitor Analysis………………………………………………………..……………53
3. Technical Study
Products………………………………………………………………………………….59
Product Description…………………………...………………………………………...59
Food Process…………………………………………………………………………….67
Operation Schedule…………………………………………………...…………………69
Maintenance Supply……………………………………………………………………..74
Plant Size………………………………………………………………….………….…..78
Vicinity Map…………………………………………………………....….…..79
Floor Plan…………………………………………………………………....…81
Perspective……………………………………………………………….….…82
Project Site………………………………………………..…………………….….…….83
Utilities………………………………………………….……………….……………...84
Transportation Expenses……………………………………………….…..……….....84
Production Cost……………………………………………………………….………..86
Labor Requirement……………………...………………………………….………….92
Work Schedule…………………………………………………………..……………..94
Form of Ownership……………………………………………………………………95
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Organizational Chart…………………………………………………………………..96
Project Schedule……………………………………………………………………...100
Company Policy……………………………………………………………………...101
5. Socio-Economic Study
6. Financial Study
Major Assumption…………………………………………………………………...113
Depreciation……………………………………………………….…………………119
Breakeven Analysis………………………………………………………………….121
Income Statement…………………………………………………………………….126
Balance Sheet………………………………………………………………………...132
Cash Flow………………………………………………..…….……………………135
Financial Ratios……………………………………………….…………………...139
Bibliography…………………………………………………………………........142
References…………………………………………………………………............142
Appendices……………………........………………………………………………..144
Sample Survey..……………………………………………………….…………..144
Survey Result……………………………………………………………………...147
Letter……………………………….………………………………………………158
List of Tables
Table
2. Projected Demand……………………………………………………………………………..10
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
15. Jollibee……………………………………………………………………………………….53
16. Mcdonalds’………………………………………………………………………..………....54
28. Perspective………………………………………...……………………………...………....82
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
15. Jollibee……………………………………………………………………………………….53
16. McDonalds’…...54
28. Perspective…...82
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
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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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.
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 -
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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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.
Customized Burger brings a new way to enjoy their meal. Customers can experience a
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,
Geographical Dispersion
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,
learning and firm, software design and multimedia, call centers, e-commerce, banking and
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;
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
Sloven’s Formula = N
(1 + Ne2)
= 14,950
(1 + 14,950 (0.05)2)
= 390 respondents
Table 1
Computation for Y*
Year (2013) Y
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)
2011 561,178
2012 591,274
2013 622,37
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Table 2
Year a + Yi-1 = Yc
2015 30,599 + 622,375 = 652,974
N -1 3–1
N = number of years
Table 3
Year Y a + Y-1 = Yc Y – Yc
2011 561,178 + =
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
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
McDonalds* 0 0 0
Table 5
Table 6
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
Total Sales
Year (No. of transaction)
2011 132,045
2012 286,380
2013 287,905
2015 289,430
2016 290,955
2017 292,480
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
Table 8
*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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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
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.
Therefore, Php22.34/10 units of patties equal to Php2.23 per unit of 1 product produced.
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BURGER MANIA
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
Php4.47/5 minutes with the projected production of only 1 unit of one type of fruit juice.
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:
Gas Php7.300.00
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.
Overhead = Php18.09
Product Prices
Overhead = Php18.09
Buns = Php4.50
Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) + Mark-up (93% of
Overhead = Php18.09
Buns = Php4.50
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Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) + Mark-up (40% of
Overhead = Php8.09
Selling Price = Total Cost (Direct Materials + Direct Labor + Overhead) + Mark-up (85% of
Fruit Drinks
Watermelon Juice
Overhead = Php18.09
= Php41.69 + Php3.31
Pink Ice
Overhead = Php18.09
= 50.39 + 14.61
Overhead = Php17.86
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= 50.89+ 14.11
Mixed Fruit
Overhead = Php18.09
= 50.67 + 14.33
Citrus Fruit
Overhead = Php18.09
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= 53.72+ 11.28
Avocado Shake
Overhead = Php18.09
= 40.94 + 14.06
Mango Shake
Overhead = Php18.09
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= 46.04 + 8.96
Total Php8,125
Bacon 15 25 375
Egg 15 30 450
Pepperoni 15 25 375
Cheese 10 40 400
Lettuce 10 30 300
Total Php3,150
Ketchup 10 35 350
Mustard 10 35 350
Total Php1,750
Total 5,450
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
Champ Php120.00
Beverages
Sarsi Php25.00
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Sprite Php25.00
McDonald’s
McChicken Php90.00
Filet-O-Fish Php90.00
Cheeseburger Php39.00
Hamburger Php41.00
Regular Php28.00
Medium Php37.00
Large Php42.00
Kangaroo Jack
KJ Cheeseburger Php135.00
Beverages
Juices
Tofu Php85.00
Add-ons
Cheese Php15.00
Mushroom Php15.00
Crabstick Php15.00
Coleslaw Php15.00
Ham Php25.00
Tuna Php25.00
Bacon Php30.00
Breakfast Sandwiches
BLT Php80.00
De Luxe Php90.00
Signature Sandwiches
Originals
Grillers
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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
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
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
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
Dressings
Beverages
Table 11
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
Table 12
School 13 7%
Sidewalk 11 6%
Mall 68 36%
Others 2 1%
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,
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
No 62 32%
Figure
2 Logo of Burger
Mania
Happy hour. Happy hour is between 3:00- 5:00 pm and 3:00- 5:00 am with a 5%
Birthday Promo. A birthday celebrant will have a free SPECIAL burger when they meet
Birthday celebrant of all ages can avail the birthday promo on the day itself or on
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
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
2. Only one Burger Mania Loyalty card can redeem a free burger. Combined loyalty
3. Burger Mania Loyalty card cannot be used in any with any other promotion,
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
6. Burger Mania reserves the right to change or stop the promotion at any time at its
sole discretion.
Table 13
Flyers Php750.00
Uniforms Php2,400.00
Tarpaulin Php390.00
TOTAL Php5,040.00
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
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
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
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
The raw material supply will be sourced from the market near Fastbytes, a definite
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
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
Location. Burger Mania is located in the busy and highly populated area of
critical to the success of the business, since visibility and accessibility to target market
Weaknesses
Lack of Reputation. Burger Mania is a new entrant in the market and has yet to establish
Management. The proponents lack the expertise and experience to run a business since
High Rental Fee. Burger Mania's location is quite expensive because it is located in a
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
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
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
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.
The suppliers’ products are high in price because suppliers are concentrated. They form a
Buyers are loyal to existing competitors therefore they will only spend money to buy
their product.
Substitute products offered by the competitors have a low price and consistent quality.
There are many competitors existing in the market that offer substitute products for
burger.
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BURGER MANIA
MARKET SEGMENTATION
Geographic
Climate Tropical
Demographics
Psychographic
Lifestyle Economical
INDUSTRY ANALYSIS
Industry Classification
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
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
Table 14
Industry Growth
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
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
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
In 2010, dine in at fast food restaurants was credited with 63% of sales, versus takeaway,
Industry Projection
Table 15
The key success factors for the restaurant industry where Burger Mania operates are:
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
COMPETITOR ANALYSIS
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
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
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
Kangaroo Jack
dining experience consisting of quality products and great customer service in a safe, clean and
beverages especially prepared and served by a team of dedicated men and women eager to make
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
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
Table 17
Product
Advantage Disadvantage Disadvantag Disadvantage Even Disadvantage
Uniqueness
e
Accessibility
Even Even Even Even Even Even
of Location
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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,
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
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
Bacon
Caramelized Onion
Cheese
Egg
Fresh Tomatoes
Lettuce
Onion Rings
Pepperoni
Pineapple Slice
Sautéed Mushroom
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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
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
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 -
Citrus Fruit Smoothie is a great flavor citrus drink made with grapefruit juice ,
together and the combination which burst into a crisp, tart and mildly sweet
evaporated milk, and crushed ice that gives perfect taste to its patron.
Mango Shake is made from the mixture of condensed milk, mango, evaporated
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)
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.
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
ORDER SLIP
To Go
Date created:
Mango Shake
HAMBURGER BUN
Figure 21 Sample Order
BRIOCHE BUN Avocado shake
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:
Approximate and Determine the best price and terms for the product. Record
calculate order price
and quantity. the quantity of order.
Receive and list the Receive and record of all purchased orders from the
purchased order from supplier
supplier
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.
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.
Table 17
FAST X SLOW
OPERATION SCHEDULE
Burger Mania will operate 363 days in a year, except Maundy Thursday and Good Friday
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:
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
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,
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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Burger Mania will purchase the kitchen and store equipment from Abenson, Ace
TOTAL Php179,105
*5 years (useful time)
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Basin 3 40 120
Measuring spoon 1 68 68
Pot Holder 2 35 70
Ladle 5 95 475
Tray 10 95 950
TOTAL Php7,822
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MAINTENANCE SUPPLIES
Housekeeping (Quarter)
Sponge 4 28 108
Scrubbing Pad 1 32 32
Hand Towel 6 15 90
Gloves 2 68 136
TOTAL Php770
146
TOTAL Php860
Burger Mania will follow a fixed internal system when ordering its raw materials:
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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
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
Floor Plan
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Perspective
Back view
PROJECT SITE
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
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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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
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
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
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
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
Chicken Patties
Beef Patties
Toppings
Dressings
Formula
EP - Edible Portion
Q - Quantity
UP - Unit Price
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
10 grams x Php 240 = Php 5.31 + 10% x 60% + Mark-up(60%) = Php 15.00
100grams
Fresh Tomatoes
Egg
Lettuce
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
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
6g Honey 3.00
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Pink Ice
35g Mango 4.20
Avocado Shake
Mango Shake
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.
Job Specification
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.
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.
Job Specification
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
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CHAPTER 3
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
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
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
Organizational Structure
STORE MANAGER /
MARKETING
PRODUCTION
SUPERVISOR
BOOKKEEPER
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
Job description
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.
Maintain stability and reputation of the store by complying with legal requirements.
Supervise store level merchandising, media, events and community relations, promotions
Job Qualifications:
With at least 3 years of working experience under the same capacity specializing in
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
reports
Job Qualifications:
Female or Male
Able to record, validate and check the daily cash inflow and outflow of the company
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:
Job Qualifications:
equivalent
Female or Male
25 to 35 years old
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
Job description:
Job Qualifications:
Must possess at least Food & Beverage Services Management, Hospitality and Restaurant
6. Counter Cashier
Cashier will have the most interaction with the customers; coordinate services, as well as
Job Description:
Job Qualifications:
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:
Remove dishes and glasses from tables or counters, and take them to kitchen for cleaning
Job Qualifications:
Male or female
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
Product development
Acquisition of equipment
Acquisition of supplies
Promotion
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COMPANY POLICY
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.
the administration of policies and procedures, Burger Mania reserves the right to change or
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
its reputation, it should be avoided. Employees who violate this policy are subject to severe
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
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
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,
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
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
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
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
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
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
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
Failure to maintain contact with your supervisor as instructed may result in disciplinary action up
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
Payment under this policy is not considered time worked for computing overtime pay.
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
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
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.
10. Posting, altering or removing any matter on bulletin boards on company property unless
specifically authorized.
14. Leaving the working area during the work shift without permission.
17. Stealing, misusing, destroying or removing from company premises without authorization
19. Provoking or instigating a fight or fighting during work hours, on company property or on
company business.
23. Carrying firearms or any other dangerous weapons at any time on company property.
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
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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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
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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workday, you should use the “lockout” feature which will require you to enter a password
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
When in doubt about the release of information, check with your immediate Store Manager.
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
No Solicitation Policy
The company has established a no solicitation rule to maintain and promote efficient
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
Conflicts of Interest
Each person employed by Company shall not engage in any activity if it will:
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
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
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
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
regardless of the exact number of days, may warrant disciplinary action. Burger Mania will
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BURGER MANIA
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
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
CHAPTER 4
SOCIO-ECONOMIC STUDY
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
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
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
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
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.
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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BURGER MANIA
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
The business will use the fiscal year in reporting all financial statements and financial
Initial capital amounting to Php700, 000.00 will come from the parents of each partner.
One week supply of raw materials is expected to be on hand at the end of each month.
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BURGER MANIA
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.
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
Goods in process - Ending for the first month of operations is expected to be 10% of the
Cost of sales is based on daily average production and the computation of cost of sales is
All operating expenses are increase by 4.40% on the succeeding years of operations
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.
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.
All operating expenses are considered fixed cost and variable cost are only those that are
A. FIXED CAPITAL
Leasehold Improvements Php75,000.00
B. PRE-OPERATING COST
Advertising expense Php5,040.00
TOTAL Php860.00
Meat
TOTAL Php2,010
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BURGER MANIA
Extender/ Others
Php4,8
TOTAL 45.50
Beverages
TOTAL Php3819
Explanatory Note:
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
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BURGER MANIA
LEASEHOLD IMPROVEMENTS
Table 23
Employee Contribution
Salary Php12,870.00
PAG-IBIG (100.00)
SSS (472.30)
PhilHealth (150.00)
Table 24
Employer Contribution
PAG-IBIG Php100.00
SSS 1,208.70
PhilHealth 375.00
BREAK-EVEN ANALYSIS
Fixed Cost:
Variable Cost:
Contribution Margin:
Php558868.75 (18,473 X 363 days = 6,706,425/12 months) – Php146, 332 = Php412, 536.75
Beef Patty
Selling Price: 95
= 3,435 units
Chicken Patty
Selling Price: 90
= 4,799 units
150
BURGER MANIA
Tofu Patty
Selling Price: 75
= 4,103 units
Watermelon Juice
Selling Price: 55
= 6,555 units
Pink Ice
Selling Price: 65
= 6,326 units
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BURGER MANIA
Selling Price: 65
= 6,412 units
Mixed Fruit
Selling Price: 65
= 6,374 units
Citrus Fruit
Selling Price: 65
= 6,944 units
Avocado Shake
Selling Price: 55
= 6,421 units
Mango Shake
Selling Price: 55
= 7,460 units
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BURGER MANIA
Burger Mania
Monthly Cost of Sales
(2016)
Raw Materials, Beginning - 14,579 16,037 16,182 16,197 16,199
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
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)
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)
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
157
BURGER MANIA
BURGER MANIA
Projected Statement of Cash Flow
2016-2018
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
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
Burger Mania
Statement of Partner's Capital
For the Year Ended April 30, 2018
FINANCIAL RATIOS
Year 2016
Current Ratio
= 2.37
= 1.51
= 0.55
= 0.02
= 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
References
Books:
Kotler, Philip, Armstrong, Gary , (2001). Principles of Marketing: Seventh Edition, Prentice
Hall, Harlow
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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BURGER MANIA
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: ____________________
Monthly Income:
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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BURGER MANIA
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
169
BURGER MANIA
Appendix B
Survey Results
Demographics:
Age:
Monthly Income/allowance:
YES 70 = 97%
NO 2 = 3%
172
BURGER MANIA
Appendix C
2011
561,178
2012
2013
622,375
176
BURGER MANIA
Appendix D
Product Picture
PATTIES:
Beef Patty
Tofu Patty
177
BURGER MANIA
BUNS:
Hamburger Bun
Brioche Bun
178
BURGER MANIA
Appendix E
Beverages Pictures
Watermelon Juice
Mango Shake
Avocado Shake
179
BURGER MANIA
Pink Ice
Appendix F
October 7, 2014
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,
Approved by:
Appendix G
Letter to Competitors
October 7, 2014
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,
Approved by:
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.
Approved by:
Appendix I
Resumes of Partners
EDUCATIONAL BACKGROUND
June 2014- Mar. 2015 Asst. Secretary, Philippine Women`s University -Conrado Benitez
Institute of Business Education, City of Manila, Taft
SPECIAL SKILLS
PERSONAL INFORMATION
CHARACTER REFERENCE
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.
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
SEMINAR ATTENDED
187
BURGER MANIA
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
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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BURGER MANIA
SEMINARS ATTENDED
PERSONAL DATA
Age: 19
Citizenship: Filipino
PERSONAL DETAILS
2006 – 2009 Lao Cai Upper Secondary School for Gifted Students.
High School diploma.
LANGUAGE SKILLS
RELEVANT SKILLS
Professional skills:
Ability to stay calm and level-headed in a busy, and possibly confrontational, environment.
Creative ability.
REFERENCES
NOTES:
pp. 151 – 155 – PLEASE MAKE SURE ALL FINANCIAL STATEMENTS FOLLOW
PRO FORMA USING ACCOUNTING RULES. USE ANY ACCOUNTING BOOK
FOR CORRECT FORMAT.
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.
As you finalize the paper, please remember the general guidelines for APA:
•Double spaced