III.

TOTAL PROJECT COST/CAPITALIZATION

1.1 CAPITALIZATION

Onii-chan’s Kimchi initial capital is Php 50,000. The said amount

is enough to produce the whole week. The initial capital is from the

personal savings of the owner.

3.2 TOTAL PROJECT COST

TABLE 2. FIXED COST

TOOLS AND
UNITS UNIT COST TOTAL COST
EQUIPMENT

Chopping board 5 60 300

Stainless bowl (36 cm) 3 170 510
Stainless bowl (22 cm) 7 75 525

Stainless strainer 3 120 360

Set of Knives 1 500 500

Trash Can 1 120 120
Apron 5 90 450

Stainless steel peeler 3 150 450

Hair Net (washable) 3 50 150
Total Fixed Cost 3,365
TABLE 3. VARIABLE COST (WEEKLY)

INGREDIENTS/
UNITS UNIT COST TOTAL COST
EQUIPMENT

Cucumber 65kg 95 6,175

Carrots 65kg 70 4,550
Jicama
100kg 90 9,000
(singkamas)
Salt 17kg 29 493

Garlic 5kg 75 375

White onion 20kg 200 4,000
Maple syrup 7.5L 250 1,875

Chili paste 11kg 400 4,400

Ginger 10kg 38 380

Chili powder 21kg `85 1,785

Plastic containers 520 4 2,080

Disposal plastic
1 pack 10 10
gloves
Stickers 520 1 520
Dishwashing
1 bottle 30 30
Liquid
Sponge 1 pack 25 25
Face masks 1 pack 20 20
Total Fixed Cost 35,718

TABLE 4. LABOR COST

Laborer Daily Rate Weekly Wage/Month

Producer
• Father
• Uncle 600 3,600 14,400
• Auntie
• Uncle
Seller
• Uncle 100 600
4,800
Manager
• Owner 100 600
Total Labor Cost 19,200

TABLE 5. UTILITY COST (MONTHLY)

Particulars Total Cost

Electricity (water bill included) 500

Gasoline (Php74/L x 26 days) 1,924
Vehicle Maintenance 500
Total Utility Cost 2,924

TABLE 6. TOTAL PROJECT COST

Durations Product Output Price Sales Amount

Daily 126 Php 125.00 Php 15,750.00

Weekly (6 days) 504 Php 125.00 Php 63,000.00
Monthly (24 days) 2,016 Php 125.00 Php 252,000.00
 TABLE 7. SALES (DAILY, WEEKLY, & MONTHLY)
Particulars Daily Weekly Monthly
Fixed Cost 3,365
Variable Cost 6,777 35,718 142,872
Labor Cost 800 4,800 19,200
Utility Cost 2,924
Total Project Cost 168,161
Onii-chan’s Kimchi Income Statement
for the month of January 31, 2023
252,000
Sales
Cost of Good Sold (142,872)
Gross Profit 109,128

Less Operation:
Fixed Expense 3,365
Wages Expense 19,200
Utility Expense 2,924
Operating Expense (25,489)
Operating Income 83,639
Net Profit 83,639

ROI = (Net Profit/Total Project Cost) x100

= (83,639 / 168,161) x 100
= 49%

Note: The ROI in the following months will be higher than of January, this
is because the Fixed Expense will not be included in the income statement
as they are expected to last about 2-3 years.

IV. LAWS, RULES, AND REGULATIONS

Our company was founded with the assistance of Mr. Ilagan’s family,

the company owner. There are no specific laws, rules, or no regulations

in place. We certainly keep the shop clean and sanitary, especially in

the manufacturing area. Onii-chan’s company will not be legally

registered because it will cease operations if it not profitable within

a year.
V. STAFF AND MANPOWER

FIGURE 1: ORGANIZATIONAL/OPERATIONAL CHART

The purpose of the operational plan is to provide organization

personnel with a clear picture of their tasks and responsibilities

in line with the goals and objectives. Onii-chan’s Kimchi will begin

its production process and will operate at Barcenaga,Naujan,

Oriental Mindoro.

Buying materials
and ingredients Peeling ingredients Washing (Bituin Slicing ingredients
(Bituin Ilagan) Ilagan) (Bituin Ilagan)
(Jay Ilagan)

Adding spices Draining Setting Aside Salting

(Jayfree Ilagan) (Jayfree Ilagan) (Jayfree Ilagan) (Jayfree Ilagan)

Mixing all Packing Fermenting

ingredients
(Rolante Ilagan) (Rolante Ilagan)
Labelling
(Jayfree Ilagan)

Distributing
Selling products
(Devian Ilagan)
(Devian Ilagan)

MANUFACTURING PROCEDURES:

1 Buying materials and ingredients.

2 Peeling the ingredients.
3 Wash all the ingredients in clean water.
4 Cut cucumbers, jicama, and carrots put them into a bowl, and
add your salt. Mix thoroughly and let it sit for about 1 hour.
5 You will see water at the bottom of the bowl that means they
 are done. Set them aside.
6 Rinse them thoroughly to get any excess salt. (2-3 times) Drain them
well.
7 Add the spices and mix thoroughly then put them into a closed
mason jar.
8 Enjoy how it is or let it ferment for 2-3 days.
9 After the fermentation process, label the containers with
stickers indicating the company’s logo.
10 Distribute the reserved products to the retailers.
11 After distribution, the Jicama Kimchi is ready for selling.

VI. TECHNOLOGY
Our product, Jicama Kimchi involves several processes to come up
to its best quality and one of the most important processes is to
undergo fermentation within specific timespan. The fermentation process
has many functions such as adding new flavors and textures to food,
extending the shelf life of foods, it also breaks down nutrients and
minerals, making it easier for our body to absorb, and providing an
environment for probiotics to grow and reproduce. Jicama Kimchi is
fermented by anaerobic halophilic lactic acid bacteria for 2-3 days in
around 68° F or 20° C room temperature. During the fermentation process,
lactic acid bacteria produce organic acids and bacteriocin, which
suppress the growth of harmful bacteria and impart a unique flavor to
the product.
VII. APPENDICES
APPENDIX A: COMPANY LOGO

APPENDIX B: COMPANY MAP

 devoted and reliable so that we avoid disappointing the
final consumer in terms of product quality. CY CASSAVA CHIPS
PRODUCING ENTERPRISE INC. company will not be legally registered
because it will cease operations if it not profitable within a
year.

Those are the established laws, rules, and regulations

for this small business.

III. STAFF AND MANPOWER

FIGURE 1: ORGANIZATIONAL CHART

General
Manager/
Owner

Supervisor

Cashier/
Service
Bookeeper
Crew
Information Cook Cook Cook
Clerk

The optimal organizational chart for the business will

have seven (7) employees. It will have the owner/manager, a
supervisor, and five skilled workers.

1.2 EMPLOYEES’ DUTIES AND RESPONSIBILITIES

The personnel duties and responsibilities are very
important in an organization in order to maintain unity and
to avoid misunderstanding among employees. Here are the list
of their duties and responsibilities respectively:
i. A General Manager is responsible for improving
efficiency and increasing departmental profits while
managing the company's overall operations. They oversee
 several elements in a business, including hiring staff,
operating budgets, and launching price promotions that
could attract more customers.
ii. A Supervisor is responsible for managing the workflow
and training new hires on how they can best serve
customers and teams of employees. They also create
schedules that keep everyone busy with deadlines met to
prevent gaps or downtime while giving direction and
feedback about what needs improvement.
iii. The duties and responsibilities of a bookkeeper are
that he is responsible for keeping financial records for
a company or a business. A bookkeeper must be able to
balance the books, making sure that all income and money
spent is accounted for. He must be meticulous and honest,
paying close attention to details.
iv. The duties and responsibilities of a cassava chips
cooks is that he is responsible for cooking the cassava
crops into chips. The must assure that all the cassava
are cook in a clean way and free from harmful substances.
He must also secure the quality control of the products.
v. The duties and responsibilities of a service crew is
that he is the one who will cater the orders of the
customers. He must be polite and courteous all the time.
vi. The duties and responsibilities of a
Cashier/Information Clerk is that to keep a record of
how much money they had when they opened the store, how
much money is earned when they closed the store, and the
amount of change in a register drawer for the purpose of
finding out when they are required to restock the change.
vii. Every employee is responsible for maintaining the
cleanliness of the shop and orderliness of the products.
 FIGURE 2: OPERATIONAL CHART

The diagram above shows the procedure in the production

of Cassava Chips.

5.2 MANUFACTURING PROCEDURE

Here are the production procedures of the business:

1. Buying of Cassava Crops in the market.

2. Washing of Cassava Crops using cassava washing machine
3. Peeling of Cassava Crops using cassava peeling machine
4. Dewatering of the peeled cassava
5. Inspection
6. With the Cassava slicing machine, slice the root into thin
rounds (about 1/8 inch or less).
7. Put the slices into the ice water right away and allow them
to steep for 45 minutes.
8. Remove the slices from the water.
9. Drain and dry on paper towels. (You do not want them to be
wet when you put them in hot oil.)
10. Fry in hot oil at 370 F until lightly brown and crisp.
Don’t crowd the fryer. Instead, fry in batches if necessary.
11. After frying, put the flavoring powders. (Cheese, Sour
Cream, Barbecue, and salt)
12. Packaging of Cassava Chips. (Stand-up pouch).
13. Inspection of Cassava Chips for quality control.
14. Placing the product into the shop racks for display.
15. Selling it to the customers

VI. TECHNOLOGY
Chips can be made using several processing technologies, or
their combinations, including:

• Extrusion cooking
Extrusion cooking is a technique that makes it possible
to create prepared foods within a very short period of time.
Several packaged food products are manufactured using this
method, including various types of cereals, textured
vegetable protein or TVP products, and a variety of different
types of snack foods.
• Deep Frying
Deep frying involves fully immersing food in hot oil. It
is an extremely fast cooking method, and, despite the use of
liquid oil, is best classified as a dry cooking method because
it does not involve liquid water.

• Drying
Drying or “dehydrating” food is a method of food
preservation that removes enough moisture from the food so
bacteria, yeast and molds cannot grow.
VII. APPENDICES
APPENDIX A: COMPANY/PRODUCT LOGO

APPENDIX B: COMPANY MAP