Feasibility Study Final

BANANA PUMPEEL BURGER
AN UNDERGRADUATE FEASIBILITY STUDY

PRESENTED TO THE FACULTY OF
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY
MABINI COLLEGES
DAET, CAMARINES NORTE
IN PARTIAL FULFILLMENT
OF REQUIREMENTS FOR THE DEGREE
BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION
SKY F. CARRIDO
JOSHUA O. LABORTE
EUNICE ROTILLES
JAYVEE B. DE ARAO
DECEMBER 2022
ii
RECOMMENDATION FOR ORAL DEFENSE
This feasibility study entitled BANANA PUMPEEL BURGER prepared
and submitted by SKY F. CARRIDO, JOSHUA O. LABORTE, EUNICE
ROTILLES, JAYVEE B. DE ARAO, in partial fulfillment of the requirements for
the degree of Bachelor of Science in Business Administration has been
examined and is recommended for acceptance and approval for Oral
Examination.
CESAR P. ABASOLO, DBA-CAR

Adviser
FEASIBILITY STUDY COMMITTEE
IVAN GIL B. GODELOSON, LPT, DBA-CAR

Chairperson
RONNEL C. YU, MPA GAIL D. ABASOLO, LPT, DBA-

CAR
Member Member
NOEL B. FRANCISCO, CPA

Member
ACCEPTED and APPROVED for Final Oral Examination

iii
ISABELITA F. ZABALA, LPT, MBA

Dean, College of Business Administration & Accountancy
APPROVAL SHEET
Result of Oral Examination for SKY F. CARRIDO, JOSHUA O.
LABORTE, EUNICE ROTILLES and JAYVEE B. DE ARAO candidates for the
degree Bachelor of Science in Business Administration.
Feasibility Study : BANANA PUMPEEL BURGER
Place : Mabini Colleges, Inc.
College of Business Administration and Accountancy
Defense Room, Daet, Camarines Norte
Date : December 2022
This id to certify that SKY F. CARRIDO, JOSHUA O. LABORTE,
EUNICE ROTILLES and JAYVEE B. DE ARAO passed the oral examination
with a final rating of ________%.
ORAL EXAMINATION COMMITTEE ACTION
IVAN GIL B. GODELOSON, LPT, MBA (Chairperson) _________________
RONNEL YU, MPA (Member) _________________
GAIL D. ABASOLO, LPT, DBA-CAR (Member) _________________
NOEL FRANCISCO, CPA (Member) _________________
ISABELITA F. ZABALA, LPT, MBA

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Dean, College of Business Administration & Accountancy
CERTIFICATION OF THE SECRETARY
This is to certify that the suggestions and recommendations given by the
Panel of Examiners in connection with the oral defense of the feasibility study
entitled: BANANA PUMPEEL BURGER were complied with.
CESAR P. ABASOLO, MBA
Secretary, Oral Defense Panel

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CERTIFICATION OF THE EDITOR
This is to certify that the feasibility study of SKY F. CARRIDO, JOSHUA
O. LABORTE, EUNICE ROTILLES and JAYVEE B. DE ARAO entitled:
BANANA PUMPEEL BURGER was edited by the undersigned.
FRANCE ABEGAIL B. TOLIN
Editor
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AUTHORIZATION
This feasibility study entitled, BANANA PUMPEEL BURGER submitted to
the College of Business Administration and Accountancy of Mabini Colleges, Inc.
which is deposited in the library of CBAA Research Unit and the Main Library is
open for inspection and is to be used with due regard to the rights of the
proponents. The proponents grant the privilege of loan or photocopy to
accredited borrowers provided proper credit is given in subsequent written or
published work.
Permission for extensive copying of the work for scholarly purposes may
be granted by the Dean of College of Business Administration and Accountancy.
It is understood that any copying or publication of this paper for financial gain
shall not allowed without a written consent.
SKY F. CARRIDO
JOSHUA O. LABORTE
EUNICE ROTILLES
JAYVEE B. DE ARAO
Daet, Camarines Norte
December 2022
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ACKNOWLEDGEMENT
The proponents would like to express their heartfelt gratitude to the
following individuals who have inspired, encouraged, and supported us
throughout this study.
This study would not be possible without the help of our family, who give
us strength, both financially and in love. To our professors who guide us,
especially to our research instructor, Sir Ivan Gil Godeloson, and to our adviser,
Sir Cesar Abasolo, for your knowledge, time, and expert guidance over the past
semester that enabled us to deliver this study well.
We also extend our sincere gratitude to the panel members, Sir Ronnel
Yu, Sir Noel Francisco, Sir Ivan Gil Godeloson, and Ma’am Gail Abasolo, for their
comments and suggestions during the final defense.
To our fellow classmates, batch mates, and friends who give us ideas and
support during the feasibility study. The proponents also wish to thank the
Municipal of Daet employees and the establishments who participated and
shared valuable information and insights.
Most importantly, we are very flattered by the help of God Almighty
through his presence, for your given knowledge, wisdom, and love. Without your
help, this study would not have been possible.

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DEDICATION
This study is devoted sincerely and warmly to our beloved parents, who
have continually provided moral, emotional, and financial support for all of us and
served as our source of strength. We sincerely appreciate all the generosity and
fortitude shown by fellow classmates who offered to assist us while we were
having difficulties completing this study. There would have been times when we
considered giving up.
To our advisor, friends, and classmates, whose encouragement and
words of wisdom helped us accomplish this study.
Finally, this modest work was dedicated to God the Almighty for his
guidance, mental and physical courage, creative skills, and for providing us a
long and healthy life.
The Proponents
SKY F. CARRIDO
JOSHUA O. LABORTE
EUNICE ROTILLES
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JAYVEE B. DE ARAO
TABLE OF CONTENTS
Title page i
Recommendation ii
Approval Sheet iii
Certification of the Secretary iv
Certification of the Editor v
Authorization vi
Acknowledgement vii
Dedication vii
Table of Contents ix
List of Tables xii
List of Figures xiv
CHAPTER I PROJECT SUMMARY
A. Business Title 1
B. Location of the Business 1
C. Descriptive Definition of the Product 2
D. Projects Long-Range Objectives 3
E. Feasibility Criteria 4
F. Highlights of the Project 5
History 5
Project Time and Status 6
Nature of the Industry 7
Mode of Financing 7
G. Major Assumptions and Summary of Findings and Conclusions 7
Market Feasibility 7
Technical Feasibility 8
Socio-Economic Feasibility 8
Organizational Feasibility 9
CHAPTER II MARKET STUDY

x
A. Market Description 10
B. Demand Analysis 11
C. Supply Analysis 14
D. Demand and Supply Analysis 17
E. Price Study 17
F. Factors Affecting the Market 18
G. Marketing Program 18
CHAPTER III TECHINICAL FEASIBILITY
A. The Product 24
B. Production Process 26
C. Production Policy 27
D. Plant Size and Production Schedule 28
E. Machinery and Equipment 29
F. Plant Location 34
G. Plant Layout 36
H. Building and Facilities 40
I. Raw Materials and Supplies 44
J. Utilities 45
K. Waste Disposal 48
L. Total Manufacturing Cost 51
M. Labor Requirements 52
N. Pre-Operating Expenses 53
CHAPTER IV FINANCIAL STUDY
A. Financial Assumptions 54
B. Project Cost 56
C. Source of Financing 57
D. Financial Statements 58
Projected Statements of Comprehensive Income 58
Projected Statements of Changes in Partners’ Equity 59
Projected Statements of Cash Flow 60
Projected Statements of Financial Position 61
E. Financial Analysis 62
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Current Ratio 62
Return on Investment 63
Payback Period 64
Net Profit Margin 65
CHAPTER V SOCIO ECONOMIC STUDY
A. Contribution to All-Stakeholders 66
CHAPTER VI ORGANIZATION AND MANAGEMENT STUDY
A. Basic Consideration in Forming the Organization 70

B. Form of Ownership 70
C. Organization Chart 71
D. Officers and Key Personnel 73
E. Management Proposals 78
F. Project Schedule 87
APPENDICES 101
Appendix A Request Letter 104
Appendix B Sample Questionnaire 105
CURRICULUM VITAE 106

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LIST OF TABLES
Table Description
Pages
1.0 Project Time Table 6
2.0 Number of Historical Individual 12
2.1 Projected Individual Population 12
2.2 Historical Demand of Burgers 13
2.3 Projected Demand of Burgers 13
2.4 Projected Demand of Banana Pumpeel Burger 14
2.5 Historical Supply of Competitors 14
2.6 Historical Supply of Burgers 15
2.7 Projected Supply of Competitors 15
2.8 Projected Supply of Burger 16
2.9 Projected Capacity 16
2.10 Projected Production Capacity 16
2.11 Demand and Supply Gap Analysis 17
3.0 Working Schedule 27
3.1 Production Capacity 27
3.2 Production Schedule 28
3.3 Schedule of Operation 29
3.4 Machineries and Equipment (Production Area) 29
3.5 Machineries and Equipment (Office) 30
3.6 Furniture and Fixtures (Production) 31
3.7 Furniture and Fixtures (Office) 31
3.8 Production Supplies 32
3.9 Production Tools 32
3.10 Office Supplies 33
3.11 Advertising Expense 33
3.12 Rent Expense 43
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3.13 Leasehold Improvements 43

3.14 Raw Materials of Banana Pumpeel Burger 44
3.15 Electricity Consumption (Office) 45
3.16 Electricity Consumption (Production) 45
3.16 Electricity Bill 45
3.17 Water Consumption 46
3.18 Fuel Expense 46
3.19 Internet Expense 47
3.20 Other Equipment 47
3.21 Repair and Maintenance (Office) 47
3.22 Repair and Maintenance (Production) 48
3.23 Sanitation Supplies 50
3.24 Packaging and Labeling 50
3.25 Salaries and Wages 52
3.26 Employee Benefits 52
3.27 Permits and License 53
4.0 Estimated Project Cost 56
4.1 Proponents Contribution 57
4.2 Projected Statement Comprehensive Income 58
4.3 Projected Statement of Changes and Partner 59
4.4 Projected Statement of Cash Flow 60
4.5 Projected Statement of Financial Position 61
xiv
LIST OF FIGURES
Figures Description Pages
2.0 Company Logo 20
2.1 Social Media Site 21
2.2 Tarpaulins 21
2.3 Product Packaging 22
2.4 Distribution Channel 23
3.0 The Product 24
3.1 Process Flow Chart 25
3.2 Production Process 26
3.3 Plant Location 34
3.4 Vicinity Map 35
3.5 Floor Plan of Facility and Perspective 36
3.6 Lighting Layout 37
3.7 Ground Floor Power Layout 38
3.8 Waterline and Sanitary Layout 39
3.9 Front View 40
3.10 Left View 40
3.11 Front Elevation and Left Side Elevation 41
3.12 Interior Design 42
3.13 Waste Disposal 49
3.14 Production Cost 51
5.0 Socio Economic Contribution 66
6.0 Organizational Chart 72
Annexes
Current Ratio 89
Return on Investment 89
Payback Period 90
Net Profit Margin 90
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Chapter I
PROJECT SUMMARY
A. Business Name
Pumpeel Enterprise combines the words "pumpkin" and "banana peel."
This business intends to provide new innovative saba banana and pumpkin
burgers with high levels of nutrients that assess the needs and desires of the
consumer in a product to satisfy health-conscious consumers and burger
enthusiasts. The product has a distinct healthy flavor that can be used to replace
the same old hamburger steak while remaining cost-effective. It is also attached
to the company name to represent its formation as a general partnership. This
name was chosen because both words are familiar to all age groups and could
be easily identified and remembered by the business's target customers.
The proponents agreed that this would be the ideal name for the
proposed firm after voting out and sorting through several versions of names due
to its catchy sound and literal meaning throughout the business concept selection
process.
B. Location of the Business
The company will be located at F. Pimentel Brgy. II Pasig Daet,
Camarines Norte, on a 50-square-meter floor, will be the primary location for the
company's operations. Since the municipality of Daet is the province's capital, its
economic growth is also noticeably higher, making it a good place to start a
business. The proponents chose those locations because of their highly
urbanized states, where both residential and commercial establishments are
located.
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Furthermore, satellite locations are placed in easily accessible areas
where citizens may reside to spread the service to a larger area in the province.
C. Descriptive Definition of the Product
a. Form of Organization
The proponents chose a general partnership as the form of organization
for Pumpeel Enterprise because the proponents believe that having two or more
heads is preferable to having just one. The start-up costs for this firm are
minimal, and there is more accessible financing for it. It typically costs less to
start, has less paperwork, and adheres to fewer formalities than other types of
organizations. General partnerships can benefit from lower tax rates by keeping
their personal assets and liabilities apart. This business chooses to use this legal
form of organization, and Pumpeel Enterprise may be able to guarantee its
success.
b. Service to be Offered
The Pumpeel, Enterprise can provide a delectable burger, a nice setting
in which to eat, and a pleasant level of service. Pumpeel Enterprise will make
sure that clients come back.
Description
The proposed product will be made with new ingredients using leftovers
such as banana peel and pumpkin, which will be made into burger patties.
Perhaps it is new to the ears of human cruelty and human taste, but it is edible
and can be eaten because it is nutritious and, above all, because it is affordable
for customers of Daet in Camarines Norte, they can enjoy it with their family,
3
peers, and loved ones. In anticipation of its existence, this facility would have a
positive impact on both the local economy and the movie exhibition industry.
D. Projects Long-Range Objectives
The "Pumpeel Enterprise." will expand its operation to all places here in
Daet, Camarines Norte, especially those places that have had a tourist spot for
over five years. The proposed business also plans to venture into other income-
generating activities, such as playing ads, both local and national.
Vision Statement
Pumpeel, Enterprise aims to be one of the best and biggest burger stores
in Daet.
Mission Statement
Pumpeel Enterprise continues to provide the customers wants with quality
burgers that meet and exceed customer expectations.
The business goals and objectives of Pumpeel Enterprise are as follows:
1. To help satisfy people wants at an affordable price.
2. To offer low-cost burgers while maintaining high product quality
3. To develop a ss that survives of its own cash flow.
4. To ensure better quality products for customers
5. To ensure fair prices for customers.

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E. Feasibility Criteria
"Pumpeel Enterprise " is drafted through the following feasibility criteria:
1. Marketing Criteria
There is enough demand to support the entry of a new business into the
food industry, and the proposed business has a distinctive strategy that will give
it a competitive advantage over the competitors. The proposed company is to be
situated in an ideal area.
2. Organizational or Management Criteria
There have been developed basic operating principles, policies, and
procedures. To serve consumers effectively, a plan for employee organization
has been developed.
3. Financial Criteria
Realistic capital budget estimates have been developed to cover start-up
costs.
4. Socio-Economic Criteria
The proposed business will be contributing to all its partners.

5
F. Highlights of the Project
a. History
The modern hamburger resulted from the culinary needs of a rapidly
changing society brought on by industrialization, the rise of the working class,
and the emergence of the middle class, which led to a demand for mass-
produced, reasonably priced food that could be consumed outside of the home.
The hamburger first appeared in the late 19th or early 20th century.
Numerous pieces of evidence point to either the United States or
Germany (the city of Hamburg) as the first nations to commercialize the
"hamburger sandwich," made up of two slices of bread and a ground beef steak.
The bread and beef that make up a hamburger were made and consumed
separately for many years in several nations before their merger. This has led to
considerable debate regarding the hamburger's origin.
This project aims to substitute the typical hamburger with a banana peel
and a pumpkin, with beef or pig as the primary ingredients. Burgers are among
the foods that most people eat, especially when they are snacks; therefore, the
proponents of the idea thought of using banana peel and pumpkin as the major
ingredients so that the leftover food could be used and, more importantly, could
be afforded by many people. With the assistance of the panelists and adviser,
this proposal would become practical.
Due to its proximity to a school and its location right on the side of the
road, Pumpeel Enterprise is confident that the building site will be well-liked by
locals. People may visit it easily, and the location is easy to find.
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b. Project Time Table
Table 1.0 Project Time Table
Activity Start Date End Date Durations Status

(Days)
A. Feasibility Aug. 15, Dec. 17, 125 days Pending

Study 2022 2022
B. Site Aug. 01, Aug. 31, 31 days Pending

Selection 2022 2022
C. Site Sept. 01, Sept. 30, 30 days Pending

Preparation 2022 2023
D. Area Sept. 01, Oct. 31, 61 days Pending

Completion 2023 2023
E. Business Oct. 01, 2022 Oct. 31, 31 days Pending

Registration 2023
F. Nov. 01, Nov. 30, 30 days Pending

Procurement 2023 2023
of Equipment,
Furniture’s,
and Fixture
Supplies etc.
G. Hiring and Dec. 01, Dec. 31, 31 days Pending

Training 2023 2023
Personnel
H. Normal January 01, - - -

Business 2023
Operation
The estimated time needed for the planned business to be successful is 11
months operational. The information in the table above is followed by the pre-
operational efforts of Pumpeel Enterprise, such as the feasibility study, are
included. phase, decision-making process for choosing, completing, and
registering the business, procurement of equipment, customizations, buying of
furniture’s.
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c. Nature of the Industry
The Pumpeel Enterprise is under the food industry which is also in the
service industry.
d. Mode of Financing
The funds of the Pumpeel Enterprise will come from the proponents of the
company, each proponent have 25%- or 62,869.69-pesos contribution funds for
the business.
e. Investment Cost
The total project cost of the proposed business is Php251,478.74. The
cost will be raised through the equal partnership contribution of the proponents.
The Return on Investment (ROI) for Pumpeel Inc. yields a 90.82% of
return in its five years of operation.
G. Major Assumptions, Summary of Findings and Conclusions
Market Feasibility
The individuals of Daet, Camarines Norte are considered as the main
target. The proponents interviewed a total of 398 respondents as representatives
of the whole target market of this business. Of the 398 respondents, 348 said
they buy burgers. 308 respondents said that they would buy a banana pumpeel
burger.
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Technical Feasibility
The business “Pempeel Enterprise” is located at F. Pimentel Brgy. II
Pasig Daet, Camarines Norte. The focused of its market are the individuals that
lives in Daet. According to the Municipal Planning and Development Office, there
is a total of 77,642 individuals from age 15 and above for the year 2022 and
79,040 for the year 2023. To be specific in regards to raw materials for the
proposed business, it has been observed that banana peel and pumpkin can be
found in the area of Daet, Camarines Norte.
Financial Feasibility
The total project cost of the proposed business is as the initial capital for
the operation. The total project cost would be equally divided to the four (4)
proponents as the partners in the proposed business.
Socio-Economic Feasibility
The proposed business will provide opportunities to everyone to have a
unique and unusual burger that made of banana peels and pumpkin as an
alternative for meat and different from the ordinary burger. The product will be
offered cost-effective that the customers can afford. The proposed Banana
Pumpeel Burger will provide a great satisfaction that the people and the economy
need.
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Management Feasibility
The enterprise’s goals should not simply to make money, it should be
also having a specific purpose in terms of its economic and social
responsibilities. The proposed business will help to generate employment and
income.
Chapter II
MARKET STUDY
A. Market Description
The Banana Pumpeel Burger offers a burger made with saba banana peel
and pumpkin. Bananas and pumpkins, two of the most popular crops in the
country, are non-seasonal fruits and vegetables that are also simple to grow and
have an ample supply on the market. The Banana Pumpeel Burger offers a
nutritious variety of burgers for sale at Daet. The business will develop the best
marketing strategies to inform buyers about the product.
The store's location attracts customers from the neighborhood's businesses
and schools. The business only offers takeout, and customers can wait since the
store provides some chairs and tables. Banana Pumpeel Burger offers its
customers comfort and convenience through a practical store design, a pleasant
ambiance, and a tidy environment.
The shop is located at F. Pimentel Avenue, Brgy. Pasig, Daet, Camarines
Norte. The municipality of Daet is the target market that the business suggests.
The municipality is the capital of Camarines Norte in Bicol. The business takes
pride in being the only establishment in the Daet area to sell a pumpkin and
banana peel burger for a reasonable price. Although many large burger shops in
Daet have a highly professional population, their products are often made from
beef burgers rather than veggies.

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Demographic
“Banana PumPeel Burger” will be providing friends, families, couples,
students, and individuals ranging from ages 15 years old and above whom are
considered to have purchasing power.
Geographic Location
The proponents considered the total number of the population of Daet as
our target since the municipality is the capital of Camarines Norte that are most
likely to avail the product.
Competition
Businesses operate in a competitive market. There are a lot of direct
competitors in the area, including Micro Burger, Angel's Burger, Franks N'
Burgers, Fat Guy, Graceland, Jollibee Daet Pimentel, Jollibee Daet Bayan,
McDonald's, This is Earl's, KSarap, and Perkycup. These businesses
manufacture identical or quite similar goods. With regards to the consideration of
our competition, these firms will treat our business. However, most products are
differentiated in some way. The proponents acknowledged some additional
indirect competitors, the Pips Food House and other local businesses in Daet,
which enable them to provide burgers as part of their product offers.

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B. Demand Analysis
Table 2.0. Historical Individual Population Ages 15 and above from 2017-2021
Municipality of Daet
YEAR NO. OF INDIVIDUALS FROM AGE 15
AND ABOVE
2017 71,016
2018 72,294
2019 73,595
2020 74,920
2021 76,269
Source: Municipal Planning and Development Office (MPDO)
Table 2.0 shows the total number of individuals aged 15 years and above
in Daet, Camarines Norte, from 2017 to 2021. The figure above is based on the
data provided by the Municipal Planning and Development Office.
Table 2.1. Projected Individuals Population Ages 15 and above from 2023-2027
AND ABOVE
2023 79,040
2024 80,463
2025 81,911
2026 83,385
2027 84,886
Source: Municipal Planning and Development Office (MPDO)
The table 2.1 shows the projected number of individuals population aged
15 years old and above from the year 2023 to 2027.

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Table 2.2. Historical Demand for Burgers
Year Total number 87.44% of Annual Total

of total number Average Demand per
Individuals of individual Availment year
from Age 15 populations
and above are buying (Burger)
Burgers
2017 71,016 62,096 61 3,787,856
2018 72,294 63,214 61 3,856,054
2019 73,595 64,351 61 3,925,411
2020 74,920 65,510 61 3,996,110
2021 76,269 66,690 61 4,068,090
Table 2.2 shows the historical demand of table from 2017 to 2021 of the
target market. it also shows that out of 398 respondents, 87.44% of the total
individual’s population are buying burger in Daet and annual average availment
per individuals per year is 61 burgers.
Table 2.3. Projected Demand for Burger
Year Total number 87.44% of Annual Total

of total number Average Demand per
Individuals of individual Availment year
from Age 15 populations
and above are buying (Burger)
Burgers
2023 79,040 69,113 61 4,215,893
2024 80,463 70,357 61 4,291,777
2025 81,911 71,623 61 4,369,003
2026 83,385 72,912 61 4,447,632
2027 84,886 74,224 61 4,527,664
Table 2.3 shows the projected demand for burgers from the year 2023-
2027 of the target Daet and the annual average availment per year is 61.
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Table 2.4. Projected Demand for Banana Pumpeel Burgers
Year 87.44% of 88.51% of Annual Total

total number total number Average Demand per
of individual of individual Availment year
populations populations
are buying are willing to (Banana
Burgers buy Banana PumPeel
PumPeel Burger)
Burger
2023 69,113 61,172 55 3,364,460
2024 70,357 62,273 55 3,425,015
2025 71,623 63,394 55 3,486,670
2026 72,912 64,534 55 3,549,370
2027 74,224 65,696 55 3,613,280
Table 2.4 shows the projected demand from 2023-2027 of the proposed
business. Based on the survey conducted, 88.51% of respondents are willing to
buy Banana PumPeel Burger at an annual average availment of 55 per year.
C. Supply Analysis
Table 2.5. List of Competitors and Historical Supply
Competitors 2017 2018 2019 2020 2021

Micro 3,600 3,960 4,356 4,792 5,271
Burger
Angel’s 14,400 15,840 17,424 19,166 121,083
Burger
Franks N’ 12,600 13,860 15,246 16,771 18,448
Burger
Pips Food 19,525 21,478 23,626 25,989 28,588
House
Fat Guy 5,040 5,544 6,098 6,708 7,379
KSarap 11,033 12,357 13,840 15,501 17,361
McDonalds 9,457 11,348 13,618 16,342 19,610
Jollibee 10,808 14,050 18,265 23,745 30,869
Daet
Pimentel
Jollibee 17,293 22,481 29,225 37,993 49,391
Daet Bayan
Graceland 11,528 13,027 14,721 16,635 18,798
This is 10,480 13,100 16,375 20,469 25,586
Earls
Perky Cup 11,433 13,720 16,464 19,757 23,708
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Table 2.5 shows the list of competitors of the proposed business and
supply of their burger from 2017 to 2021.
Table 2.6. Historical Supply
YEAR SUPPLY
2017 137,197
2018 160,765
2019 189,258
2020 232,868
2021 266,092
Table 2.6 shows the historical supply for the year 2017 to 2021.
Table 2.7. List of competitors and Projected Supply
Competitors 2023 2024 2025 2026 2027

Micro 6,378 7,016 7,718 8,490 9,339
Burger
Angel’s 25,510 28,061 30,867 33,945 37,349
Burger
Franks N’ 22,322 24,554 27,009 29,710 32,681
Burger
Pips Food 34,592 38,051 41,856 46,042 50,646
House
Fat Guy 8,929 9,822 10,804 11,884 13,072
KSarap 21,777 24,390 27,317 30,595 34,266
McDonalds 28,238 33,886 40,663 48,796 58,555
Jollibee 52,169 67,820 88,166 114,616 149,001
Daet
Pimentel
Jollibee 83,470 108,511 141,064 183,383 238,398
Daet Bayan
Graceland 24,003 27,123 30,649 34,633 39,135
This is Earls 39,979 49,974 62,468 78,085 97,606
Perky Cup 34,140 40,968 49,162 58,994 70,793
Table 2.7 shows the projected supply of the burger from 2023 to 2027. It
is computed by getting the supply of the previous year multiply to percentage
increase then is added the previous supply.

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Table 2.8. Projected Supply
YEAR SUPPLY
2023 381,507
2024 460,176
2025 555,743
2026 679,182
2027 830,841
Table 2.8 shows the projected supply of burger from 2023 to 2027. It is
computed by getting the supply of the previous year multiply to percentage
increase then is added the previous supply.
Table 2.9. Production Capacity
Banana Pumpeel Weekly Monthly Yearly

Burger
Total 540 2,160 25,920
Table 2.9 shows Banana Pumpeel Burger production capacity for the
avail of product.
Table 2.10. Projected Production Capacity
Year 2023 2024 2025 2026 2027

Total 25,920 26,698 27,499 28,324 29,174
Table 2.10 shows projected Banana pumpeel burger production capacity
for the avail the products offered by the proposed business. The proponents
assumed that it will increase three percent (3%) annually.

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D. Demand and Supply Analysis
Table 2.11. Demand and Supply Gap Analysis
YEARS TOTAL TOTAL GAP PRODUCTION MARKET

DEMAND SUPPLY ANALYSIS CAPACITY SHARE
(%)
2023 4,215,893 381,507 3,834,386 25,920 0.67
2024 4,291,777 460,176 3,831,601 26,698 0.69
2025 4,369,003 555,743 3,813,260 27,499 0.72
2026 4,447,632 679,182 3,768,450 28,324 0.75
2027 4,527,664 830,841 3,696,823 29,174 0.78
Table 2.11 shows the gap between the total demand and total supply of
banana pumpeel burger. It is computed by subtracting the total demand to the
total supply. The market share is computed by dividing the product capacity by
gap, multiplied by 100.
E. Price Study
The price is the amount or cost asked for something a person buys and is
also one of the deciding factors. The proponents consider the competitors' prices
to evaluate how "Banana Pumpeel Burger" would proceed with its pricing
strategy.
Most of the competitors used a cost-plus pricing strategy. Identifying
competitors' pricing strategies will help the proponents decide to adopt the same
strategy. The proponents will implement a cost-based pricing strategy wherein a
markup price is set at a standard percentage based on the total product cost. It
depends on how high the market price of the main ingredients is. Any changes in
the price of the burger will be considered considering the factor that measures
the consumer's capability to purchase the product.

18
F. Factors Affecting the Market
One of the factors affecting the market is the trend, which changes
periodically. Consumer preferences and tastes constantly change so a product
may become outdated. This could therefore affect demand.
The store's location is also considered. Some companies ascribe their
success to the area's pleasant environment, public visibility, and other factors.
These have a significant impact on the company's sales and profit.
Socio-economic, on the other hand, is the part where the consumers'
population, income, and wealth can contribute to the demand. The bigger the
population, the greater the chance of demand increasing. The same case
happens when the consumer's income rises.
Government laws and regulations have an impact on the market as well.
We must comply with the license and permits before operating and making
banana pumpeel burgers in a store.
G. Marketing Program
As part of the management’s drive to increase customer satisfaction, the
proponents formulated a marketing program that would help attract customer
attention and patronage.
Target Market
As one of the final steps in the market segmentation process is to choose
a suitable target market for the product, “Banana PumPeel Burger” identified
19
residents ranging from 15 years old and above from Daet, Camarines Norte as
the target of the proposed study.
Marketing Strategy
The business will offer delicious, innovative, and new variants of veggie
burgers. The 5P’s are Product, Price, People, Place, and Promotion. All the
elements of the marketing strategy influence each other. The following strategies
will be employed:
Product
The “Banana Pumpeel Burger” is a burger made from saba banana peel
and pumpkin as an alternative to meat. This product is unique because it’s made
from waste that people didn’t know was nutritious and has many health benefits.
It is very different from a typical burger, but the proponents made sure that the
product quality was expected. The product is unique because it is the only one
that Pumpeel Enterprise will sell.
Price
Banana Pumpeel is less expensive than a standard burger purchased at
the market. It is a competitive advantage to a competitor because the burger has
an affordable price. The Banana Pumpeel Burger and Common Burger in the
market have the same texture, but when it comes to price, there is a big
difference. Pumpeel Enterprise makes sure that the customer will come back.
People
20
A high-quality burger must be offered by Banana Pumpeel Burger. The
management will provide rewards to the workers who perform at their highest
levels each month in order to reach that goal. Employees will be inspired to work
harder to satisfy customers in this way.
Place
Pumpeel Enterprise is based in F. Pimentel Brgy. II Pasig, Daet. One of
the store's benefits is that it is close to the CNSC school. The plan is to persuade
students to visit or make purchases at the Pumpeel Enterprise because it is
nearby and, more importantly, because it is reasonably priced for people to make
purchases.
Promotion
The concept of the Banana Pumpeel Burger is to introduce a unique
burger to the people of Daet, Camarines Norte. A unique burger compared to the
ordinary burger that they used will make them believe that it is different.
Considering this, the proponents assembled some promotion strategies, which
are as follows:
21
Figure 2.0. The Logo
Advertising Strategy
Pumpeel Enterprise used social media and Tarpaulins; using these, using
this customer will be attracted. The proponents use a unique design to make
social media and tarpaulins work better when customers are around the shop.
From this advertising, more customers will be curious about the product, making
them want to buy it.
Figure 2.1. Social Media Site for Banana Pumpeel Burger

22
The enterprise will also promote the product through tarpaulins. A
tarpaulin would be put over the storefront.
Figure 2.2. Tarpaulin
Price
“Banana Pumpeel Burger” will be setting its base price at a reasonable price
to stimulate demand for the product and attract customers.
Physical Evidence
Pumpeel enterprise will include physical evidence of where the product is
produced and/or delivered in Servicescape. This role of the services cape
includes all the details about the banana pumpeel burger, including the
packaging, facilitators, and socializing with the customer.
Packaging
23
The Pumpeel enterprise uses recyclable packaging on it, the proponents use
paper for the outside look, but inside the paper there is a box to make the burger
consistent in its texture. This packaging distinguishes it from other burger
packaging. This business will help the environment by reducing plastic waste.
Figure 2.3 Official Packaging
Channel of Distributions
The proponent’s distribution channel would be direct selling, where the
product would be distributed to the customers directly.
Pumpeel Enterprise Customers
Figure 2.4 Distribution Channel

24
Chapter III
TECHNICAL FEASIBILITY
A. The Product
BANANA PUMPEEL BURGER – The name of the product, “Banana
Pumpeel Burger,” is derived from the main ingredients of the patty, which are
banana peel and pumpkin. Banana Pumpeel Burger aims to produce a new
variety of burgers made from waste and vegetables at a very reasonable price.
This product aids in environmental preservation and minimization. The banana
peels are edible and not poisonous. They have additional uses besides being
food waste and would be of great benefit to any individual.
Banana peel could be used in this manner, as it can help the
environment. The Banana Pumpeel Burger is made from banana peel and
pumpkin and their additional ingredients such as buns, lettuce, tomato, cheese,
and mayonnaise to make the burger more pleasing to eat. The burger patties
weighted 150 grams. The size of it is 2 ounces. The shelf life of the burger is 2
days at 4 °C.
Figure 3.0 The Product
25
Prepare banana peels

Purchase of Raw Preparation of all the
and pumpkin by
Materials Materials
cutting
Dissolve the half beef Drain the banana peels Boil the banana peels
broth cube in hot and pumpkin and let it and pumkin for 10
water cool minutes
Mince the boiled Scoop 2 tablespoon of

banana peels into tiny Mix all the ingredients patty and then roll into
pieces and crushed the in a large bowl ball. Coat with
pumpkin breadcrumbs
Fry the banana peels

Paired with buns,
Wrap it with the and pumpkin patties in
lettuce, tomatoes,
product packaging. meduim heat until
cheese and mayonaise
golden brown
Figure 3.1 Banana Pumpeel Burger Process Flow Chart
B. Production Process
26
Cut the pumpkin into large dice and

banana peel by cutting the ends.
Mince the garlic and onion.
Wash the peels and pumpkin and

then let it boil. Drain the peels and
pumpkin and let it cool.
Dissolve the half beef broth cube in

hot water.
Minced the boiled banana peel and

crushed the pumpkin.
In a large bowl, add the minced

banana peel and crushed pumpkin,
onion, garlic, 1 egg, dissolved beef
broth cube, flour, mix. Season with
salt and pepper. Add another egg
and then, mix thoroughly.
Scoop 2 tablespoons of the patty

and then roll into a ball. Coat with
breadcrumbs. Press gently to form a
flat oval patty.
Fry the banana peels and pumpkin

patties.
Spread mayonnaise and ketchup on

bun bottoms, add lettuce, tomato,
and cheese. Set bun tops in place.
Wrap it with the product packaging.
Figure 3.2 Production Process for Banana Pumpeel Burger

27
Table 3.0. Working Schedule
Position Mon Tues Wed Thurs Fri Sat

General      
Manager
Production      
Officer
Cashier      
Worker 1      
Worker 2      
Note: Table shows the schedule of working operation days of the staff. All the
employees will have 24 working days.
Production Capacity
Table 3.1. Production Capacity of Banana Pumpeel Burger
Year Annual Capacity

2023 25,920
2024 26,698
2025 27,499
2026 28,324
2027 29,174
Note: Table shows the yearly production capacity of banana pumpeel burger.
Each capacity increases 3% annually.
C. Production Policies
Companies established good manufacturing policies to meet
quality standards and ensure they handle and manufacture products
safety and consistently. These policies set the minimum requirements for
the controls, facilities, equipment, packaging, and processes. These
policies would ensure that all consumers can access safe, affordable,
healthy food.
Manufacturing employees need to maintain appropriate personal
cleanliness; this involves wearing clean attire, gloves, apron, hairnet, and
28
protective clothing. Employees must practice good hygiene when
handling products and must have restricted food in manufacturing
because it can contaminate and compromise the safety of products.
D. Production Schedule
Table 3.2. Production Schedule for Banana Pumpeel Burger
Activity Time
A Cut the pumpkin into large dice and banana peel 1 hour
by cutting the ends. Mince the garlic and onion.
B Soak the peels in the water for a few minutes 20 mins.
and then wash afterwards as well as the
pumpkin.
C Boil the peels and pumpkin. 20 mins.
D Drain the peels and pumpkin and let it cool. 5 mins.
E Dissolve the half beef broth cube in hot water. 2 mins.
F Mince the boiled banana peel and crushed the 25 mins.
pumpkin.
G In a large bowl, add the minced banana peel and 25 mins.
crushed pumpkin, minced onion, garlic, 1 egg,
dissolved beef broth cube, flour. Mix until well-
combined. Season with salt and pepper. Add
another egg and then, mix thoroughly.
H Scoop 2 tablespoons of the patty and then roll 1 hour
into a ball. Coat with breadcrumbs. Press gently
to form a flat oval patty.
I Fry the banana peels and pumpkin patties. 1 hour.
J Transfer to a strainer or paper towel to drain 5 mins.
excess oil.
K Spread mayonnaise and ketchup on bun 10 mins.
bottoms, add lettuce, tomato, and cheese. Set
bun tops in place.
L Wrap it with the product packaging. 10 mins.
Note: Table shows the production schedule of banana pumpeel burger and the
allotted time of activities from the time it started and finished.

29
Working Schedule
Table 3.3. Schedule of Operation
Particular Mon Tues Wed Thurs Fri Sat

General 8 Hours 8 Hours 8 Hours 8 Hours 8 Hours 8 Hours
Manager
Production 8 Hours 8 Hours 8 Hours 8 Hours 8 Hours 8 Hours
Officer
Cashier 8 Hours 8 Hours 8 Hours 8 Hours 8 Hours 8 Hours
Workers 8 Hours 8 Hours 8 Hours 8 Hours 8 Hours 8 Hours
Note: Table shows the schedule of operation.
E. Machinery and Equipment
Table 3.4. Machineries and Equipment (Production Area)
Particulars Qty Unit Cost Total Cost Life (in Depreciation

years)
Griddle 1 P 5,698.00 P 5,698.00 5 P 1,139.60
Cooking 1 8,655.00 8,655.00 5 1,731.00
Stove
Bun toaster 1 6,343.00 6,343.00 5 1,268.60
Freezer 1 7,998.00 7,998.00 5 1,599.60
Exhaust Fan 1 635.00 635.00 5 127.00
Emergency 1 900.00 900.00 5 180.00
Light
CCTV 1 499.00 499.00 5 99.80
Ceiling Fan 2 461.00 992.00 5 184.40
TOTAL P 31,650.00 P 6,330.00
Source: Lazada
Note: Table shows the machineries and equipment for production area with total
cost of P 31,650.00 and total depreciation cost of P 6,330.00

30
Table 3.5. Machineries and Equipment (Office Area)
Particulars Actual Qty Unit Total Cost Life (in Depreciatio

Picture Cost years) n
Computer 1 P P 5 P 3,321.00
Set 18,605.0 18,605.00
0
Printer 1 10,450.0 8,450.00 5 1,690.00
0
Security 1 4,499.00 4,499.00 5 899.80

Monitor
Exhaust 1 635.00 635.00 5 127.00

Fan
Aircon 1 12,540.0 10,540.00 5 2,108.00

0
Emergency 1 900.00 900.00 5 180.00

Light
CCTV 1 499.00 499.00 5 100.00
TOTAL P42,128.0 P 8,425.80

0
Source: Lazada
Note: Table shows the machineries and equipment for office area with the total
cost of P42,128.00 and depreciation cost of P 8,425.80

31
Table 3.6. Furniture and Fixtures (Production Area)
Particulars Actual Qty Unit Total Life Depreciation

Picture Cost Cost (in
Year
s)
Plastic 4 P P 5 P 280.00
Chairs 350.00 1,400.00
Plastic 2 679.00 1,358.00 5 271.60

Table
Locker 1 5,000.00 5,000.00 5 1,000.00
Total P7,758.00 P 1,551.60

Source: Lazada
Note: Table shows the furniture and fixtures for production area with a total cost
of P7,758.00 and depreciation cost of P1,551.60.
Table 3.7. Furniture and Fixtures (Office Area)
Particular Actual Qt Unit Cost Total Cost Life Depreciatio

s Picture y (in n
Years
)
Office 2 P1,539.0 P 3,078.00 5 P 615.60
Table 0
Counter 1 3,094.00 3,094.00 5 618.80

Table
Office 2 980.00 1,960.00 5 392.00

Chair
File 1 1,910.00 1,910.00 5 382.00

Cabinet
Total P10,042.0 P 2,008.40
0
Source: Lazada
32
Note: The table shows the furniture and fixtures for office are with a total cost of
P 10,042.00 and depreciation cost of P 2,008.40.
Table 3.8. Production Supplies
Particular Qty Unit Cost Monthly Annual

Cost Cost
Propane 1 Tank P 950.00 950.00 P 11,400.00

Gas
Apron, Hair 3 Set 70.00 210.00 840.00
net &
disposable
gloves
Total P 1,160.00 P 12,240.00
Note: Table shows the production supplies with a total cost of P12,240.00.
Table 3.9. Production Tools
Particular Qty Unit Cost Total Cost Life (in Depreciation

years)
Hamburger 1 P 69.00 P 69.00 1 69.00

press
Spatula 2 36.00 72.00 1 72.00
Knife 2 90.00 180.00 1 180.00
Frying pan 1 174.00 174.00 1 174.00
Spoon 12 34.00 408.00 1 408.00
Fork 12 34.00 408.00 1 408.00
Mixing bowl 3 170.00 510.00 1 510.00
Cutting Board 1 149.00 149.00 1 149.00
Whisk 1 99.00 99.00 1 99.00
Scissors 1 49.00 49.00 1 49.00
Colander 1 279.00 279.00 1 279.00
Food 1 2,850.00 2,850.00 1 450.00
Processor
Measuring Cup 1 199.00 199.00 1 199.00
Plate 5 99.00 495.00 1 495.00
Weighing 1 237.00 237.00 1 237.00
33
Scale
Total P 5,578.00 P 3,778.00
Source: Lazada
Note: Table shows the production tools with the total cost of P 5,578.00.
Table 3.10. Office Supplies
Particular Qty Unit Unit Cost Monthly Annual

Cost Cost
Receipts 2 Pad P 23.00 P 46.00 P 552.00
Bond Paper 2 Ream 205.00 410.00 1,640.00
Ink Colored 4 Set 160.00 640.00 2,560.00
Ballpen 1 Box 50.00 50.00 100.00
Record 3 Book 64.00 192.00 384.00
Book
Calculator 3 Pc 549.00 1,647.00 1,647.00
Stapler 3 Pc 99.00 297.00 297.00
Scissors 3 Pc 49.00 147.00 147.00
Fire 1 Pc 1,999.00 1,999.00 1,999.00
Extinguisher
Total P 5,428.00 P 9,326.00
Source: Lazada
Note: Table shows the prices of the office supplies with the total monthly cost of
P 5,428.00 and total annual cost of P 9,326.00.
Table 3.11 Advertising Expense
Particulars Qty Unit Unit Cost Monthly Annual

Cost Cost
Tarpaulin 3 Pc P 190.00 P 570.00 P 570.00
Total Cost P 570.00 P 570.00
Note: The table shows the monthly and annual cost for advertising.
34
F. Plant Location
The planned business will be located at F. Pimentel Avenue Brgy. Pasig,
Daet, Camarines Norte.
Figure 3.3. Proposed Rented Space

35
Figure 3.4. Vicinity Map

36
G. Plant Layout
This figure shows the Floor Plant of Ground Floor and Second Floor of the
Building.
37
Figure 3.5. Ground Floor
The figure shows the Lighting layout of the proposed business.
Figure 3.6. Ground Floor Lighting Layout

38
The figure shows the power layout of the proposed business.
Figure 3.7 Ground Floor Power Layout
The figure shows the Waterline and Sanitary of the proposed business.
39
Figure 3.8. Waterline and Sanitary Layout

40
H. Building and Facilities
Figure 3.9. Front view
Figure 3.10 Left View

41
Figure 3.11 Front Elevation and Left Side Elevation

42
Figure 3.12 Interior

43
Table 3.12 Rent Expense
Building Type Area Space Monthly Cost Annual Cost

Commercial 50 sq. meter P 10,000.00 P 120,000.00
60% Admin Office 48,000.00

40% Production Area 72,000.00
Note: Table shows the rent expense to be paid by the business every month it
has a cost of P 10,000.00 monthly or annual cost of P 120,000.00.
Table 3.13 Leasehold Improvement
Particulars Cost Life (in years) Depreciation

Commercial Works P 45,000.00 5 P 9,000.00
Total P 45,000.00 P 9,000.00
ADMIN OFFICE 3,600.00

PRODUCTION 5,400.00
Note: The table shows the leasehold improvements that will depreciated using
the lease term. The business will only need to renovate the commercial space.
44
I. Raw Materials and Supplies
Table 3.14 Raw Materials for Banana Pumpeel Burger
Particular Qty Unit Unit Total Monthly Annual

Cost Cost Cost Cost
Banana 4 Kilo P 35.00 P140.00 P 556.00 P 6,672.00
peels
Pumpkin 4 Kilo 20.00 80.00 80.00 960.00
Onion 4 Kilo 75.00 300.00 300.00 3,600.00
Pepper 1 Grams 90.00 90.00 90.00 1,164.00
Salt 2 Kilo 23.00 46.00 46.00 552.00
Garlic 2 Kilo 150.00 300.00 300.00 3,600.00
Egg 2 Tray 210.00 420.00 420.00 5,400.00
Oil 2 Liter 360.00 720.00 720.00 8,640.00
Breadcrumbs 3 Kilo 150.00 450.00 450.00 5,400.00
Flour 3 grams 75.00 225.00 225.00 2,700.00
Broth cube 4 Box 36.00 144.00 144.00 1,728.00
Buns 10 Packs 20.00 200.00 200.00 2,400.00
Mayonnaise 1 Liter 250.00 250.00 250.00 3,000.00
Ketchup 3 Kilo 60.00 180.00 180.00 2,160.00
Lettuce 4 Kilo 100.00 400.00 400.00 4,800.00
Tomato 4 Kilo 45.00 180.00 180.00 2,160.00
Cheese 4 grams 55.00 220.00 220.00 2,640.00
Total P4,345.00 P4,765.00 P57,180.00
Note: The table shows the raw materials for banana pumpeel burger with total
monthly cost of P4,765.00 and total annually cost of P 57,180.00.

45
J. Utilities
Table 3.15 Power Consumption (Office)
Equipment’s Units Wattag Usage Rate Monthly Annually

e (Per Cost Cost
Day)
Fluorescent 2 30 8 14.65 P 182.83 P 2,193.96
bulb
Air 1 350 8 14.65 1,066.52 12,798.24
Conditioner
Exhaust Fan 1 30 8 14.65 91.42 1,097.04
Printer 1 20 4 14.65 30.47 365.64
Desktop 1 95 8 14.65 289.48 3,473.76
Computer
CCTV 1 15 24 14.65 137.12 1,645.44
Internet 1 20 8 14.65 60.94 731.28
Modem
Total Consumption P 1,858.78 P 22,305.36
Note: Power Consumption Expense is computed using the formula:
Convert Watts to Kilowatt Rate (CCTV: 30/1000 = 0.03)
Power Consumption = Converted Kilowatt Rate x Hours per day x Quantity x
Kilowatt Rate.
Table 3.16 Power Consumption (Production Area)
Equipment’s Units Wattag Usage Rate Monthly Annually

e (Per Cost Cost
Day)
Ceiling Fan 1 45 8 14.65 P 137.12 P 1,645.44
Freezer 1 250 24 14.65 2,285.40 27,424.80
46
Exhaust Fan 1 35 8 14.65 106.65 1,279.80

Light Bulb 4 40 8 14.65 487.55 5,850.60
CCTV 1 15 24 14.65 137.12 1,645.44
Food 1 230 5 14.65 438.04 5,256.48
Processor
Total Consumption P3,591.66 P43,102.56
Note: Power Consumption Expense is computed using the formula:
Convert Watts to Kilowatt Rate (CCTV: 30/1000 = 0.03)
Power Consumption = Converted Kilowatt Rate x Hours per day x Quantity x
Kilowatt Rate.
Table 3.17 Water Consumption Expense
Approximately 20 cubic meter

per month Monthly Cost Annual Cost 2023 2024 2025 2026 2027
*1-10 cubic meter 542.00 6,504.00 6,504.00 6,504.00 6,504.00 6,504.00 6,504.00
6,504.00 6,504.00 6,504.00 6,504.00 6,504.00
Overhead @ 60% 3,902.40 3,902.40 3,902.40 3,902.40 3,902.40
Admin depreciation expense 2,601.60 2,601.60 2,601.60 2,601.60 2,601.60
Note: Water Consumption expense is computed using the formula.
Monthly cost = Number of Cubic meter x Unit Cost
Table 3.18 Fuel Expense
Particular Full Tank Cost Monthly Cost Annual

Capacity Cost
(In Liters)
Gasoline - 5 P 67.20 P 336.00 P 672.00
Generator
Total P 336.00 P 672.00
Note: Table shows the fuel expense.
47
Table 3.19 Internet Expense
Particulars Qty Inclusion Internet Monthly Annual

Speed Cost Cost
PLDT Fiber 1 Unlimited Up to 25 P1,299.00 P15,588.00
Home Downloads Mbps
Note: Based on PLDT Fiber Home
Table 3.20 Other Equipment
Particulars Qty Unit Cost Total Cost Life (in Depreciation

years)
Generator 1 P12,989.0 P12,989.00 5 P 2,597.00
0
Total P12,989.00 P 2,597.80
Note: The generator is considered as other equipment.
Table 3.21 Repair and Maintenance Allowance (Office)
Property, Plant, & Cost Annual Cost

Equipment
Office Equipment P 42,128.00 P 842.56
Furniture and Fixtures 10,042.00 200.84
Other Equipment 6,494.50 129.89
Leasehold 22,500.00 450.00
Improvements
48
Repair and P 1,623.29

Maintenance Expense
Note: Table shows the allowance for repair and maintenance for office with total
annual cost of P1,623.29.
Table 3.22 Repair and Maintenance Allowance (Production)
Property, Plant, & Cost Annual Cost

Equipment
Machineries and P 31,650.00 P 633.00
Equipment
Production Tools 5,578.00 111.56
Production Furniture and 7,758.00 155.16
Fixtures
Other Equipment 6,494.50 129.89
Leasehold 22,500.00 450.00
Improvements
Repair and P 1,479.61
Maintenance Expense
Total P 3,102.90
Note: Table shows the allowance for repair and maintenance for production with
total annual cost of P1,479.61.
K. Waste Disposal
The management will follow the Ecological Solid Waste Management Act of
2000. The collected waste will be segregated in two separate bins,
biodegradable/compose waste bin and non-biodegradable/recycle waste bin,
which will be located inside and outside the building. The collection of segregated
wastes will follow a schedule given by the LGU at F. Pimentel Avenue Brgy. II
Pasig, Daet, Camarines Norte.

49
Banana Pumpeel Burger

Wastes
Paper Plastic
Figure 3.13 Waste Disposal

50
Table 3.23 Sanitation Supplies

Cost Cost
Trash can 4 Pc P 149.00 P 596.00 P 596.00
Broom 2 Pc 85.00 170.00 170.00
Mop 1 Pc 195.00 195.00 195.00
Dust pan 2 Pc 53.00 106.00 106.00
Pail 2 Pc 64.00 128.00 256.00
Liquid 4 Pc 75.00 300.00 300.00
Soap
Sponge 4 Pc 46.00 184.00 184.00
Total P 1,679.00 P 1,807.00
Note: Table shows the sanitation supplies.
Table 3.24 Packaging and Labeling

Cost Cost
Parchment 12 Pack 45.00 P 540.00 P 6,480.00
Paper
Small Box 24 Pack 50.00 1,200.00 14,400.00
Paper Bag 22 Pack 19.00 418.00 5,016.00
Sticker 1 Pad 120.00 120.00 1,440.00
Total P 2,278.00 P27,336.00
Note: The table shows the monthly and annually cost for packaging and labeling.
51
L. Product Cost
Particulars Total
Raw Materials P 57,180.00
Direct Labor 270,360.00
Overhead Cost
Indirect Labor 100,800.00
13th Month Pay 25,680.00
SSS, Philhealth & HDMF 39,733.20
Depreciation Expenses:
Production Tools and Equipment 6,330.00
Production Tools 3,578.00
Leasehold Improvements 5,400.00
Production Furniture’s & Fixtures 1,551.60
Other Equipment 1,558.68
Repairs and Maintenance 1,479.61
Packaging and Labelling 27,336.00
Production Supplies 12,240.00
Rent Expense 72,000.00
Fuel Expense 403.20
Utilities Expense (Production Area)
Power Consumption 43,102.56
Water Consumption 3,902.40
Total Production Cost 609,835.25
Divided by Capacity Per Year 25,920
Cost Per Unit 24.00
Mark Up 80%
Selling Price 43.00
Figure 3.14. Annual Production Cost of Banana Pumpeel Burger

52
M. Labor Requirements
Table 3.25 Salaries and Wages
Position Nos. Per Day Monthly Annually

General 1 P 380.00 P 9,120.00 P 109,440.00
Manager
Production 1 350.00 8,400.00 100,800.00
Officer
Cashier 1 330.00 7,920.00 95,040.00
Workers 2 360.00 17,280.00 270,360.00
Total: P 42,720.00 P 512,640.00
Note: All the employees will have 24 working days and 6 days of rest in a month.
Table 3.26 Employee Benefits
Position Monthl SSS Phil. Pag- Monthly 13th Annual

y Healt Ibig Benefits Month Benefits
h
General 9,120.0 775.0 200.0 182.4 1,157.40 9,120.0 13,888.80
Manager 0 0 0 0 0
Productio 8,400.0 732.5 200.0 168.0 1,100.50 8,400.0 13,206.00
n Officer 0 0 0 0 0
Cashier 7,920.0 690.0 200.0 158.4 1,048.40 7,920.0 12,580.80
0 0 0 0 0
Worker 8,640.0 732.5 200.0 172.5 1,105.30 8,640.0 13,263.60
#1 0 0 0 0 0
Worker 8,640.0 732.5 200.0 172.5 1,105.30 8,640.0 13,263.60
#2 0 0 0 0 0
53
Total P5,516.9 P66,202.8

0 0
Note: The table shows the monthly contribution and benefits given to the
employees.
Table 3.27 Permits and Licenses
Annual 2023 2024 2025 2026 2027

Cost
Zoning P150.00 P150.00 P150.00 P150.00 P150.00 P150.00
Permit
Barangay 680.00 680.00 680.00 680.00 680.00 680.00
Clearance
Mayor’s 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
Permit
Sanitary 100.00 100.00 100.00 100.00 100.00 100.00
Permit
Fire 1,300.00 1,300.00 1,300.00 1,300.00 1,300.00 1,300.00
Safety
Clearance
Business 150.00 150.00 150.00 150.00 150.00 150.00
License
DTI 100.00 100.00 100.00 100.00 100.00 100.00
Permit
BIR 130.00 130.00 130.00 130.00 130.00 130.00
Registrati
on
Total P4,110.0 P4,110.0 P4,110.0 P4,110.0 P4,110.0 P4,110.0
0 0 0 0 0 0
Note: Table shows the permits and licenses.
54
Chapter IV
FINANCIAL STUDY
A. Financial Assumption
 Sales are all on a cash basis
o Raw materials purchase increase by 5% annually and 1%
ending inventories
o Sales price will increase by 5% annually.
o Mark-up is 80% based on product cost.
 Production and administrative allocation of expenses are at 60%
and 40% respectively.
 Salaries and wages will remain constant for 5 years and will plan to
increase in the 6th year.
 13th-month pay and SSS, Philhealth, and HDMF will be provided as
compliant with the government directives.
 Utility expenses such as electricity and water will remain constant
unless there will be an increase in its provider.
 Repairs and maintenance expense is 2% of plant, property, and
equipment acquisition cost.
 Production, Office and Sanitation supplies are expected to increase
by 5% annually and 3% of it will be unused as of yearend.
 Packaging and labeling supplies are constant annually and 3% of it will be
unused as of yearend.
 The depreciation method being used is straight-line method.

 Advertising Expense is expected to remain constant in the first 5
years.
55
 Permits and Licenses fees will remain constant unless there will be
an increase provided by the LGU.
 Partners are allowed to withdraw P10,000 after 2 years of operation.
 Tax Rate will be 30%.

56
B. Project Cost
A. Property, Plant and Equipment

Leasehold Improvements 45,000.00
Machinery and Equipment 31,650.00
Production Tools 5,578.00
Office Equipment 42,128.00
Other Equipment 12,989.00
Furniture and Fixtures 17,800.00 155,145.00
B. Working Capital
Raw Materials 4,765.00
Production Supplies -
Packaging and Labelling Supplies 2,278.00
Salaries and Wages 42,720.00
SSS, Philhealth & HDMF 5,516.90
Office Supplies 5,428.00
Utilities Expense 7,291.66
Rent Expense 10,000.00
Sanitation Supplies 1,679.00 79,678.56
C. Pre-Operating Expense
Advertising Expense 570.00
Permits & Licenses 4,110.00 4,680.00
D. Contingency (5% of A, B & C)

Property, Plant & Equipment 7,757.25
Working Capital 3,983.93
Pre-operating expense 234.00 11,975.18
TOTAL PROJECT COSTS 251,478.74

57
C. Source of Financing
The total project cost of the proposed business is

Php251,478.74. The cost will be raised through the equal
partnership contribution of the proponents.
Investment By Partners
Carrido, Capital 62,869.69
Laborte, Capital 62,869.69
Rotilles, Capital 62,869.69
De Arao, Capital 62,869.67
Total source of financing #REF! 251,478.74
58
D. Financial Statements
PUMPPEEL ENTERPISE
PROJECTED INCOME STATEMENT
FOR THE YEARS 2023 TO 2027
SCHEDULE 2023 2024 2025 2026 2027

Sales Schedule 1 1,103,423.00 1,204,918.05 1,303,348.31 1,409,570.48 1,524,454.55
Less: Cost of Goods Sold Schedule 2 601,860.17 609,439.62 613,184.35 617,000.54 620,976.60
Gross Profit 501,562.83 595,478.43 690,163.96 792,569.94 903,477.95
Less : Expenses
Salaries and wages Schedule 3 204,480.00 204,480.00 204,480.00 204,480.00 204,480.00
13th Month Pay, SSS, Philhealth & HDMF
Schedule 4 43,509.60 43,509.60 43,509.60 43,509.60 43,509.60
Electricity expense Schedule 5 22,305.36 22,305.36 22,305.36 22,305.36 22,305.36
Water expense Schedule 6 2,601.60 2,601.60 2,601.60 2,601.60 2,601.60
Internet expense Schedule 7 15,588.00 15,588.00 15,588.00 15,588.00 15,588.00
Office Supplies Expense Schedule 8 9,046.22 9,769.92 10,266.56 10,780.13 11,319.15
Rent Expense Schedule 9 48,000.00 48,000.00 48,000.00 48,000.00 48,000.00
Advertising Expense Schedule 10 570.00 570.00 570.00 570.00 570.00
Permits & Licenses Schedule 11 4,110.00 4,110.00 4,110.00 4,110.00 4,110.00
Depreciation Expense
Leasehold Improvements Schedule 12 3,600.00 3,600.00 3,600.00 3,600.00 3,600.00
Office Equipment Schedule 13 8,425.80 8,425.80 8,425.80 8,425.80 8,424.80
Other Equipment Schedule 14 1,039.12 1,039.12 1,039.12 1,039.12 1,039.12
Furniture and Fixtures Schedule 15 2,008.40 2,008.40 2,008.40 2,008.40 2,008.40
Repairs and Maintenance ExpenseSchedule 16 1,623.29 1,623.29 1,623.29 1,623.29 1,623.29
Fuel Expense Schedule 17 268.80 274.18 279.66 285.25 290.96
Sanitation Supplies Expense Schedule 18 1,752.79 1,893.01 1,989.25 2,088.75 2,193.19
Total 368,928.98 369,798.28 370,396.64 371,015.30 371,663.47
Income before tax 132,633.85 225,680.15 319,767.32 421,554.64 531,814.48
Tax Expense 39,790.16 67,704.05 95,930.20 126,466.39 159,544.34
Net Income after tax 92,843.69 157,976.10 223,837.12 295,088.25 372,270.14
59
PUMPPEEL ENTERPRISE
PROJECTED STATEMENT OF CHANGES IN PARTNERS' EQUITY
`
YEAR 2023
Carrido, Capital Laborte, Capital Rotilles, Capital De Arao, Capital Total
Beginning Capital - - - - -
Initial Investment 62,869.69 62,869.69 62,869.69 62,869.67 251,478.74
Add: Profit 23,210.92 23,210.92 23,210.92 23,210.93 92,843.69
Total 86,080.61 86,080.61 86,080.61 86,080.60 344,322.43
Withdrawal -
Ending Capital 86,080.61 86,080.61 86,080.61 86,080.60 344,322.43
344,322.43
YEAR 2024
Beginning Capital 86,080.61 86,080.61 86,080.61 86,080.60 344,322.43
Additional Investment
Add: Profit 39,494.03 39,494.03 39,494.03 39,494.01 157,976.10
Total 125,574.64 125,574.64 125,574.64 125,574.61 502,298.53
Withdrawal -
Ending Capital 125,574.64 125,574.64 125,574.64 125,574.61 502,298.53
502,298.53
YEAR 2025
Add: Profit 55,959.28 55,959.28 55,959.28 55,959.28 223,837.12
Total 181,533.92 181,533.92 181,533.92 181,533.89 726,135.65
Withdrawal (10,000.00) (10,000.00) (10,000.00) (10,000.00) (40,000.00)
Ending Capital 171,533.92 171,533.92 171,533.92 171,533.89 686,135.65
686,135.65
YEAR 2026
Add: Profit 73,772.06 73,772.06 73,772.06 73,772.07 295,088.25
Total 245,305.98 245,305.98 245,305.98 245,305.96 981,223.90
Withdrawal (10,000.00) (10,000.00) (10,000.00) (10,000.00) (40,000.00)
Ending Capital 235,305.98 235,305.98 235,305.98 235,305.96 941,223.90
941,223.90
YEAR 2027
Add: Profit 93,067.54 93,067.54 93,067.54 93,067.52 372,270.14
Total 328,373.52 328,373.52 328,373.52 328,373.48 1,313,494.04
Withdrawal (10,000.00) (10,000.00) (10,000.00) (10,000.00) (40,000.00)
Ending Capital 318,373.52 318,373.52 318,373.52 318,373.48 1,273,494.04
1,273,494.04
60
PUMPPEEL ENTERPRISE
PROJECTED STATEMENT OF CASH FLOWS
Pre-Operating 2023 2024 2025 2026 2027

Operating Activities
Cash Receipts from customer 1,103,423.00 1,204,918.05 1,303,348.31 1,409,570.48 1,524,454.55
Cash payment to employees (42,720.00) (469,920.00) (512,640.00) (512,640.00) (512,640.00) (512,640.00)
Cash payment to suppliers (4,765.00) (52,415.00) (60,039.00) (63,040.95) (66,193.00) (69,502.65)
Payment for 13th month, SSS, Philhealth & HDMF (5,516.90) (103,405.90) (108,922.80) (108,922.80) (108,922.80) (108,922.80)
Payment for Electricity (5,450.66) (59,957.26) (65,407.92) (65,407.92) (65,407.92) (65,407.92)
Payment for Water (542.00) (5,962.00) (6,504.00) (6,504.00) (6,504.00) (6,504.00)
Payment for Internet Expense (1,299.00) (14,289.00) (15,588.00) (15,588.00) (15,588.00) (15,588.00)
Payment for Production Supplies - (12,240.00) (12,852.00) (13,494.60) (14,169.33) (14,877.80)
Payment for Packaging and Labelling Supplies (2,278.00) (25,058.00) (27,336.00) (27,336.00) (27,336.00) (27,336.00)
Payment for Office Supplies (5,428.00) (3,898.00) (9,792.30) (10,281.92) (10,796.02) (11,335.82)
Payment for Janitorial & Sanitation Supplies (1,679.00) (128.00) (1,897.35) (1,992.22) (2,091.83) (2,196.42)
Payment for Fuel Expense (672.00) (685.44) (699.15) (713.13) (727.39)
Payment for Rent Expense (10,000.00) (110,000.00) (120,000.00) (120,000.00) (120,000.00) (120,000.00)
Payment for Advertising (570.00) - (570.00) (570.00) (570.00) (570.00)
Payment for Repair and Maintenance (3,102.90) (3,102.90) (3,102.90) (3,102.90) (3,102.90)
Payment for Permits & Licenses (4,110.00) (4,110.00) (4,110.00) (4,110.00) (4,110.00)
Payment for Partner's Withdrawal (40,000.00) (40,000.00) (40,000.00)
Payment for Income tax (39,790.16) (67,704.05) (95,930.20) (126,466.39)
Net Cash Provided (used) by Operating Activities (84,358.56) 242,374.94 215,680.18 241,953.80 315,495.35 395,166.46
Investing Activities
Leasehold Improvements (45,000.00)
Purchase of Machinery and Equipment (31,650.00)
Purchase of Production Tools (5,578.00)
Purchase fof Other Equipment (12,989.00)
Purchase of Office Equipment (42,128.00)
Purchase of Furniture and Fixtures (17,800.00)
Net Cash Provided (used) by Investing Activities (155,145.00) - - - - -
Financing Activities
Carrido, Capital 62,869.69
Laborte, Capital 62,869.69
Rotilles, Capital 62,869.69
De Arao, Capital 62,869.67
Net Cash Provided (used) by Financing Activities 251,478.74 - - - - -
Net Increase (Decrease) in Cash 11,975.18 242,374.94 215,680.18 241,953.80 315,495.35 395,166.46
Cash Balance Beginning - 11,975.18 254,350.12 470,030.30 711,984.10 1,027,479.45
Cotingency Fund - - - - - -
Cash Balance Ending 11,975.18 254,350.12 470,030.30 711,984.10 1,027,479.45 1,422,645.91
61
PUMPPEEL ENTERPRISE
PROJECTED STATEMENT OF FINANCIAL POSITION
AS OF THE YEARS 2023 TO 2027
2023 2024 2025 2026 2027

ASSETS
Current Assets
Cash 254,350.12 470,030.30 711,984.10 1,027,479.45 1,422,645.91
Raw Materials, End 571.80 606.11 636.47 668.29 701.71
Inventory, End 6,216.00 6,674.40 7,077.88 7,498.92 7,967.95
Office supplies 279.78 302.16 317.52 333.41 350.08
Sanitary supplies 54.21 58.55 61.52 64.60 67.83
Production Supplies 367.20 396.58 416.74 437.58 459.46
Packaging and Labelling Supplies 820.08 844.68 845.42 845.44 845.44
Total Current Assets 262,659.19 478,912.78 721,339.65 1,037,327.69 1,433,038.38
Non-Current Assets
Leasehold Improvements 45,000.00 45,000.00 45,000.00 45,000.00 45,000.00
Accumulated Depreciation (9,000.00) (18,000.00) (27,000.00) (36,000.00) (45,000.00)
Production Machinery and Equipment 31,650.00 31,650.00 31,650.00 31,650.00 31,650.00
Production Tools 5,578.00 5,578.00 5,578.00 5,578.00 5,578.00
Office Equipment 42,128.00 42,128.00 42,128.00 42,128.00 42,128.00
Furnitures and Fixtures 17,800.00 17,800.00 17,800.00 17,800.00 17,800.00
Other Equipment 12,989.00 12,989.00 12,989.00 12,989.00 12,989.00
Total Non-Current Assets 121,453.40 91,089.80 60,726.20 30,362.60 -
TOTAL ASSETS 384,112.59 570,002.58 782,065.85 1,067,690.29 1,433,038.38
LIABILITIES & EQUITY

Income tax payable 39,790.16 67,704.05 95,930.20 126,466.39 159,544.34
TOTAL LIABILITIES 39,790.16 67,704.05 95,930.20 126,466.39 159,544.34
EQUITY
Carrido, Capital 86,080.61 125,574.64 171,533.92 235,305.98 318,373.52
Laborte, Capital 86,080.61 125,574.64 171,533.92 235,305.98 318,373.52
Rotilles, Capital 86,080.61 125,574.64 171,533.92 235,305.98 318,373.52
De Arao, Capital 86,080.60 125,574.61 171,533.89 235,305.96 318,373.48
TOTAL EQUITY 344,322.43 502,298.53 686,135.65 941,223.90 1,273,494.04
TOTAL LIABILITIES & EQUITY 384,112.59 570,002.58 782,065.85 1,067,690.29 1,433,038.38
- - - - -
62
E. Financial Analysis
Current Ratio
Formula: Current Assets / Current Liabilities
Year Current Assets Current Liabilities Current Ratio
2023 P 262,659.19 P 39,790.16 = 6.60 : 1

2024 478,912.78 67,704.05 = 7.07 : 1
2025 721,339.65 95,930.20 = 7.52 : 1
2026 1,037,327.69 126,466.39 = 8.20 : 1
2027 1,433,038.38 159,544.34 = 8.98 : 1
Pumpeel Enterprise Divide the company's current assets by its current
liabilities to obtain the current ratio for each year. For example, in the year 2023,
Pumpeel Enterprise's current assets will be 262,659.19, while its current liabilities
will be 39,790.16. This yields an annual current ratio of 6.60:1, which is clearly
better than a smaller ratio.

63
Return on Investment
Formula: Average Net Income / Investment
Year Net Income
2023 P 92,843.69
2024 157,976.10
2025 223,837.12
2026 295,088.25
2027 372,270.14
Average Net Income 228,403.06

= 90.82%
Investment 251,478.74
The Return on Investment (ROI) for Pumpeel Enterprise yields a 90.82%
of return in its five years of operation. To get the Return on Investment the
formula was indicated above, average net income divided by investment equal
the result of operation for 2023-2027.

64
Payback period
Formula Total Investment

Average Cash Flows
Year Cash Flows

2023 242,374.94
2024 215,680.18
2025 241,953.80
2026 315,495.35
2027 395,166.46
TOTAL 1,410,670.73
Divided by 5
Average 282,134.15
251,478.74 = 0.8913 or
282,134.15 10 months and 20 days
For Pumpeel Enterprise 's five years of operation, the above-mentioned
statement represented the payback time. Use the method for payback time total
investment divided by average to calculate the payback period by adding the
cash flows for the five years 2023-2027, dividing them by 5, and then referring to
the result as "average cash flows." The repayment duration for this portion is
0.8913, or 10 months and 20 days, which corresponds to the above-mentioned
payback period.
65
Net Profit Margin
Formula: Net Income / Sales
Year Net Income Sales Net Profit Margin
2023 60,383.41 1,052,101.00 = 5.74%

2024 119,958.97 1,148,875.35 = 10.44%
2025 182,520.34 1,242,593.20 = 14.69%
2026 250,314.44 1,343,877.36 = 18.63%
2027 323,664.51 1,453,291.95 = 22.27%
Since each year's net profit margin result increased, the margin was
regarded as being high. By dividing net income by sales, one can get the net
profit margin. In 2023, the net income was P60.83.41 while sales were
P1,052,101.00, and the margin was 5.74, indicating that it was considered good.
However, since the margin had been rising each year prior, it means that the net
profit margin aids investors in evaluating the company as there is sufficient profit
from its sales.

Chapter V
SOCIO ECONOMIC STUDY
The basic goal of every firm is to generate a profit from its economic
activities. Despite this, the fact that they function in a social setting does not
make them disappear. This element sufficiently describes the obligations and
connections of the business to the environment in which it functions.
Banana Pumeel Burger, the planned business, is dedicated to
maintaining the satisfying the expectations for offering quality product,
considering the demands of members and customers services. The Banana
PumPeel Business wants to offer innovation and a unique taste of a common
burger.
Figure 5.0 Socio Economic Contribution

67
A. Contribution to the Economy
Significant contributions and enhancements to the system will be
promoted by this business. The Philippine economy once it is operational,
it will reduce the unemployment rate. The thing will alleviate poverty by
providing revenue for the member-owners, staff, and employees. As a
result of the business development of a fresh and inventive method, it will
eventually draw more members and start offering innovation of burger.
B. Contribution to the Government
The planned business will assist the government in its thriving
business community by creating jobs in the area. The business will
submit all required paperwork. It also conducts business in the Local
Government Unit where it conducts business, including business permits
and other papers needed to make a little financial contribution to the
government. The business, as a non-profit organization, will not primarily
pay taxes to the government during its formative years, but as it follows
the rules outlined in RA9520's code, it will eventually pay taxes and
contribute to the collection of taxes by the government, which will be put
toward public services. The association will Being a major partner in
community development initiatives is particularly important because it
requires an annual budgeted statutory fund for community development.
C. Contribution to the Community

68
More job possibilities will be made available in the community
through the businesses. It functions, lowering unemployment. It will lead
initiatives for community development. which it will finance as its business
grows. These actions would be carried out each year as part of its
conformity with the authority. Activities will not just focus on neighborhood
beautification, either, as sources of income that will support neighborhood
economic development.
D. Contribution to the Environment
This company helps the environment by reducing trash, and
banana peels have also shown promise in several industrial processes
that lessen the impact of agriculture on the environment. And by
preventing this priceless resource from going to the landfill, everyone has
a part to play in decreasing food waste.
E. Contribution to Employees
The employees will pay a salary as well as any other statutory
benefits that are mandated by the law and approved by the general
assembly. The company will achieve its social objectives by fostering
positive relationships between and among its members and staff. The
employees and members will be subjected to ongoing education
programs that will improve their knowledge and abilities and prepare them
to provide high-quality cooperative services to the community and other
members.
F. Contribution to the Customers

69
The proposed business will meet the requirements of the customers.
When people are in need, said excellent items can help by giving them the
necessary commodities or products to meet their needs. In addition, since he
saves money on delivery, he may be able to provide things at a lower price.

Chapter VI
ORGANIZATION AND MANAGEMENT STUDY
A. Basic Consideration in Forming Organization
The proponents came up with the formation of the business
organization for "Banana Pumpeel Burger. " Based on the following
questions and rationale.
· " How much is the supposed start - up capital? " Since the products used to
make the Banana Pumpeel Burger are cheap and easily available in the
market, it is expected that the costs are lower that to ordinary burger.
· " How many locations are be catered? " - Due to having 25 barangays to
cater in Daet, Camarines Norte, the business must maintain the physical
structures, employee system and investors funding. In order to support
those, attracting investors is one of the strategies poised by the
proponents.
· " How to establish security for the business? “The business needs a support
since the product has many competitors and the market needs to be
expanded and achieved, to avoid the risk of being felt.
· "How to support a high number of employees? “Thinking about how they
might benefit in addition to the business itself is essential, employee
management is one of the goals of the business organization.

70
B. Form of Ownership
"The Banana Pumpeel Burger." will be adapting a general partnership type of
business organization. This is because of the advantages posed by the said form
of organization which are as follows;
· General partnerships are easy to create. It is a company formed by two or
more partners to conduct a business.
· General partnership allows all partners involved in a business to directly
pass-through profits and losses to their personal income taxes. The
income generated by the partnership is taxed at their personal income tax
rates rather than as a separate business entity.
· General partnerships allow you to negotiate the terms relating to allocation
of profits and losses, management operations, and transfer of interest.
This implies that you have the authority to choose who works on which
aspects of the business and can decide on mutually beneficial structures,
salaries, payments, and more.
· In a general partnership, the workload is shared because you’re a team of
two or more. You have another person or multiple people researching
potential deals, structuring deals, and then sharing the management
responsibilities with you. The workload is divided, which freeing up your
time.
·All partners in a general partnership are responsible for the business and are
subject to unlimited liability for the business debt. Each partner is liable
71
for the actions of the other. If one partner executes an agreement without
the knowledge of the other partners, the other partners are still obligated
to honor the terms of that agreement.
C. Organizational Chart
This represent an organizational chart is a visual representation of a
company's internal structure that shows the relationships, functions, and
responsibilities of everyone within the organization.

72
General
Manager
Production
Officer
Cashier
Workers (2)
Figure 6.0. Organizational Chart

73
D. Officers and Key Personnel
“The Banana Pumpeel Burger," intends to generate additional possibilities
for its citizens and improve the City of Daet, Camarines Norte's employment rate
in addition to making a profit. Additionally, the suggested firm wishes to stress
the caliber of customer service by selecting officers and staff that are dependable
and experienced in order to win over customers' loyalty and trust.
The proponents proposed the job descriptions, specifications,
qualifications, and duties and responsibilities that must be contained in an
applicant in order for them to be hired by the organization in order to fulfill these
aims. A recruitment process will also be set up to make sure that the chosen
personnel are the best candidates for the jobs.
Job Description and Specifications
General Manager
Job Title: General Manager
Job Status: Full-Time Employee
Reporting to: Board of Directors
Work Hours: 8 hours per day
Location: Daet, Camarines Norte
Job Summary: Responsible for improving efficiency and increasing
departmental profits while managing the company's overall operations. They

74
oversee several elements in a business, including hiring staff, operating budgets,
and launching price promotions that could attract more customers.
Duties and Responsibility: General Managers have a wide range of
responsibilities to ensure their employees complete all their assignments
efficiently. These duties include hiring staff, sticking to a budget, and following
marketing strategies.
Academic Qualifications: Graduate of Any Business Course
Work Experience: Minimum of 2 years’ experience in any similar relevant field.
Skills Qualifications: Visionary leadership, strategy and development,
negotiation and conflict management, as well as team-building and interpersonal
skills, are competencies that every manager should have.
Personal Qualities and Behavior Qualifications
 Excellent organizational and time management skills.
 With pleasing personality
 Confident an optimistic
 Team Player
75
Job Description and Specification
Cashier
Job Title: Cashier
Job Status: Full time employee
Job Summary: Cashiers answer the customers inquiry and Cashier must report
to the Finance officer of sales record.
Duties and Responsibility: Responsible for accepting payments, processing
them, and providing clients with receipts as they leave with their purchases.
Academic Qualifications: High School Graduate or Graduate of any Business
related
Work Experience: As A Retail Cashier or I similar roles in sales.
Skills Qualifications: Computer Literate and Good in Communication Skills
Personal Qualities and Behavior Qualifications:
 With pleasing personality
 Organized an efficient
76
Workers
Job Title: Workers
Job Status: Full time employee
Job Summary: Responsible for performing various tasks to aid daily operations
and for making production output. Works with Production officer.
Duties and Responsibility:
 Ensure ingredients and final products are fresh.
 Follow recipes, including measuring, weighing, and mixing ingredients.
 Bake, grill, steam and boil meats, vegetables, fish, poultry and other
foods.
 Present, garnish and arrange final dishes.
 Occasionally serve food.
Academic Qualifications: High School graduate or TESDA certification
Work Experience: Minimum of 1 year related to field
Skills Qualifications:
 Attention to Detail.
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 Business Sense.
 Cleanliness.
 Perform various physical duties assigned
 With excellent physical condition
 Organized and efficient
Production Officer
Job Title: Production Officer
Job Status: Full time Employee
Work Hours: 8 hours per days
Job Summary: Oversees the production process and coordinates all activities to
ensure enough resources on hand. Responsible for smooth running of all
production lines and the quality of products.
Academic Qualifications: Bachelor’s degree in Business administration or
related fields.
Work Experience: Prior experience with production as a director or manager.

78
Skills Qualifications:
 Deep knowledge of production management
 Knowledge of performance evaluation and budgeting concepts.
 Attention to detail
 Strong decision-making skills and a results-driven approach
 Understanding of quality standards and health & safety regulation.
 In-depth knowledge of production management, risk management, and
safety regulations.
 Confident and good-decision making ability with attention to detail.
 Excellent organization, time management, and leadership skills.
E. Management Proposal
A. Leadership/ Management Style
Banana Pumpeel Burger has clear goals and expectations for employees,
encouraging personal and professional development and encouraging others to
achieve their best and take on new challenges. The researchers seek to
implement a technique that is unique to the industry in order to provide great
services and products in a useful and timely manner.
Customers have the option of driving up and placing their orders for
expertly prepared, unusual burgers, and researchers want to give the customers
a unique burger. Banana PumPeel Burger strives to provide the residents of
Daet, Camarines Norte with high-quality goods and a varied menu of burger
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items, most especially the cheap price of burgers, in order to assure customer
loyalty, favorable media attention, and media support.
C. Business Policies
The Banana Pumpeel Burger believes that to be able to extend a quality
product experience to its customers, each member of the business enterprise
must abide by policies and guidelines that will be in line with the business’s
mission, vision, and company objectives, which are as follows:
 Employment Basics
 Employment Contract Types:
 Full - time employees shall work at least 48 hours a week or 208
hours per month on average.
 Part - time employees shall work at least 24 hours a week or 104
hours per month on average. This employment status may or may not
be available, depending upon the need of the company.
 Equality in Opportune
 "The Banana Pumpeel Burger" believes that everyone should have
the same opportunities. All employees, including executives and HR,
must treat others with respect and professionalism. It will not tolerate
discrimination against protected characteristics (gender, age, sexual
orientation, race, nationality, ethnicity, religion, disability, or veteran
status). This actually means that the business will:
· Hire people based on their abilities, experience, or potential, and use
structured interviewing to try to eliminate bias from every process.

80
· We make modifications to our facilities and the products, services,
and equipment we offer so that people with disabilities can utilize
them safely.
· Use language that is inclusive and respectful of diversity in all official
documents, signs, and job postings.
· Conduct communication and diversity training.
 Aside from these actions, the company pledges to penalize any
discriminatory, offensive or inappropriate behavior. To do this
properly, employees will be asked to report any discriminatory action
against themselves or their colleagues to HR.
 The company will not retaliate against an employee if he or she files a
complaint or discrimination lawsuit. Any employee who retaliates or
discriminates will face disciplinary action.
 Recruitment and Selection Process
 “Banana Pumpeel Burger” follows hiring procedures that may vary
depending on the function, but always strives for a fair and efficient
hiring procedure. The steps of the hiring procedure would be as
follows:
i. Identify the need for a new job opening.
ii. Decide whether to hire externally or internally.
iii. Review job descriptions and write a job ad.
iv. Get approval for a job
v. Select appropriate sources (external or internal) to post job
openings.
vi. Decide on hiring stages and possible time frames.

81
vii. Review resumes in the company database.
viii. Source: passive candidates.
ix. Shortlist applicants
x. Screen and interview candidates.
xi. Run background checks and check references.
xii. Choose the most suitable candidate.
xiii. Make an official job offer.
 Steps could overlap, and there could be a skip in the process. A hiring
team may include a variety of duties for each member.
 The goal of the organization is to give each applicant an equal chance
to succeed at work while also keeping candidates informed and
encouraging good communication.
 Attendance
 Employees are required to report for duty during their assigned
working hours.
 An employee is required to notify his boss as soon as possible if an
emergency prevents him from reporting to work one day.
 Serious accidents and immediate medical situations will be
documented as an excused absence. If not, a notification must be
provided in order to avoid being reprimanded.
 Workplace Policies
"Banana Pumpeel Burger" employees, officers, managers, and
stakeholders are subject to the policies outlined in this section. These
regulations aid in creating a successful, legal, and enjoyable workplace.

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 Confidentiality and Data Protection
 " Banana Pumpeel Burger wants to ensure that private information
about clients, employees, partners and the company is well
protected. Examples of confidential information are:
· Employee records
· Unpublished financial information
· Data of customers, partners and other individuals in relation to the
company.
· Customer lists (existing and prospective)
· Unpublished goals, forecasts and initiatives marked as
confidential.
 Additionally, the business anticipates that staff members will handle
confidential information with care.
 Do's:
· Shared private documents once they are no longer required.
· Make sure to only examine sensitive data on safe devices.
· Only divulge information to coworkers when it is required and
permitted.
· Keep private documents inside the boundaries of the business unless
moving them is necessary.
 Don't s
· Utilize private information for one's own gain or gain
· Don't divulge private information to anybody outside the company.
· Duplicate sensitive records and information, then store them on
unsecured hardware.
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 The legality and reputation of Banana Pumpeel Burger depend on this
policy. Any employee who violates these confidentiality rules for personal
business will be let go.
 Depending on how frequently and seriously it occurs, any accidental
violation of this policy may be disciplined.
 Employees who consistently flout this policy. even if they do so
accidentally, they risk being fired
 Harassment and Violence
 The organization needs everyone to treat one another well and make
people feel comfortable in order to create a joyful and productive
workplace. To stop harassment and violence at work, both employers
and employees should contribute.
 Workplace violence is the eighth most severe kind of harassment.
involves violence against women and men, property destruction.
 Cyber Security and Digital Devices
This section covers all aspects of working digitally. In order to preserve
security and safeguard all assets, Banana Pumpeel establishes some
guidelines for utilizing computers, phones, our internet connection, and social
media.
 Social Media
 The Banana Peel Burger company. wishes to offer helpful
suggestions to stop reckless social media use at work.
 Employees could represent the company on social media.

84
 Employees are obliged to uphold the reputation and image of the
organization if they manage social media accounts or speak on its
behalf.
 Specifically, employees should:
· Be patient, kind, and courteous.
· When feasible, avoid speaking on subjects unrelated to your area of
expertise.
· Be sure to abide by the regulations governing confidentiality and data
protection as well as the copyright, trademark, plagiarism, and fair use
laws.
· When sharing any content with a significant impact, consult the
marketing department first.
· Do not arbitrarily delete or ignore comments.
 Overtime
 On rare occasions, workers might have to put in longer hours than
normal. 'Banana Pumpeel Burger' shall pay overtime wages in
accordance with the Philippine Labor Code or Presidential Decree No.
442.
 Payroll
 At the end of each month, Banana Pumpeel Burger pays employees'
earnings and/or salaries via bank transfers to their payroll accounts,
which are calculated based on their attendance.
 Performance management
 The Banana Pumpeel Burger developed performance management
techniques to:
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 Ensure that staff members are aware of their duties and have clear
objectives to meet.
 Give prompt, useful feedback on your work
 Employee Training and Development
 The success of an enterprise depends on its staff. One of the priorities
being emphasized is investing in employees' professional
development as a way to express its gratitude. Employees must be
trained so they are confident in their ability to increase their efficiency
and productivity while assisting workers in achieving achievement and
personal growth.
 Time
 Working hours
 Banana Pumpeel Burger’s employees operate between 8:00 a.m. to
11:59 p.m. and 1:00 p.m. to 5:00 p.m., which could vary depending on
employee positions.
 Paid Time Off
 The annual maximum for paid time off (PTO) for employees is 26
days.
 On the employee's first day of employment, PTO accumulation starts.
 A request for PTO must be made in writing to the employee's
immediate supervisor and will only be effective after being authorized
by the HR Officer.
 Unless terminated or AWOL, the collected PTO may be paid out in the
employee's final payment if they leave the company.

86
 Leaving the Company
 Resignation
 If an employee decides to leave the company, they must give their
immediate supervisor notice in writing at least 15 to 30 days before
their departure.
 Failure to do so, an employee may be classified as terminated owing
to unlawful absences and would not be eligible or a separation
compensation.
 Termination
 Banana Pumpeel Burger has the right to fire a worker with or without
cause.
 When an employee violates their contract, engages in illegal activity,
disrupts the workplace, performs below acceptable standards, or
causes harm to our business, it is justified to fire them for just cause.
 Without-justification termination refers to layoffs or redundancies that
may be required if the business suspends some of its activities or
reallocates job responsibilities within teams. These workers may be
eligible for retirement benefits, gratuities, and/or separation money.
 Separation Pay is given to ail eligible employees that will include the
following:
· Accrued vacation and sick leave
· Accrued payment for remainder hours rendered as an employee
before the date of separation with the company.
 Policy Revision
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 Banana Pumpeel Burger may adapt and modify its policies and
regulations in compliance with changes to the environment and the
Labor Code as it works to maintain the safety and equality of all of its
employees.
F. Project Schedule
The project schedule is a tool that outlines the tasks that need to be
completed, the resources that will be used by the organization to complete them,
and the time frames in which they must be completed.
Table 6.1. Project Schedule
2022 2023
Activities Aug. Sept. Oct. Nov. Dec. Jan.
Feasibility Study
Site Selection
Site Preparation
Area Completion
Area Registration
Procurement of
Equipment/Supplies
Hiring & Training
Personnel
Start of Business
Operation
Table 6.1 shows the project schedule of the Banana Pumpeel Burger from the
drafting of its feasibility study up to its actual normal business operation
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ANNEXES
89
Current Ratio
Formula: Current Assets / Current Liabilities
Year Current Assets Current Liabilities Current Ratio
2023 P 262,659.19 P 39,790.16 = 6.60 : 1

2024 478,912.78 67,704.05 = 7.07 : 1
2025 721,339.65 95,930.20 = 7.52 : 1
2026 1,037,327.69 126,466.39 = 8.20 : 1
2027 1,433,038.38 159,544.34 = 8.98 : 1
Return on Investment
Formula: Average Net Income / Investment
Year Net Income
2023 P 92,843.69
2024 157,976.10
2025 223,837.12
2026 295,088.25
2027 372,270.14
Average Net Income 228,403.06

= 90.82%
Investment 251,478.74
90
Payback period
Formula Total Investment

Average Cash Flows
Year Cash Flows

2023 242,374.94
2024 215,680.18
2025 241,953.80
2026 315,495.35
2027 395,166.46
TOTAL 1,410,670.73
Divided by 5
Average 282,134.15
251,478.74 = 0.8913 or
282,134.15 10 months and 20 days
Net Profit Margin

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Formula: Net Income / Sales
Year Net Income Sales Net Profit Margin
2023 92,843.69 1,103,423.00 = 8.41%

2024 157,976.10 1,204,918.05 = 13.11%
2025 223,837.12 1,303,348.31 = 17.17%
2026 295,088.25 1,409,570.48 = 20.93%
2027 372,270.14 1,524,454.55 = 24.42%
92
AND ABOVE
2017 71,016
2018 72,294
2019 73,595
2020 74,920
2021 76,269
76,269
191.67
= 397.92 or 398 respondents
Question 1-4 Question 5-8

Total YES: 348 Total YES: 308
1PC – ONCE – WEEKLY 31 1612 1PC – ONCE – WEEKLY 42 2184
– ONCE – MONTHLY 29 348 – ONCE – MONTHLY 38 456
– ONCE – YEARLY 23 23 – ONCE – YEARLY 35 35
– TWICE – WEEKLY 19 4056 – TWICE- WEEKLY 19 1976
– TWICE – MONTHLY 32 768 – TWICE –MONTHLY 17 408
– TWICE – YEARLY 20 40 – TWICE – YEARLY 14 28
– TRICE – WEEKLY 1 156
– TRICE – MONTHLY 10 1560
– TRICE – YEARLY 10 30
2PCS – ONCE –WEEKLY 24 2496 2PCS – ONCE -WEEKLY 19 1976
– ONCE -MONTHLY 18 432 – ONCE -MONTHLY 36 1584
– ONCE – YEARLY 20 40 – ONCE-YEARLY 16 32
– TWICE – WEEKLY 18 3744 – TWICE – WEEKLY 16 3328
– TWICE – MONTHLY 24 1152 – TWICE – MONTHLY 20 960
– TWICE – YEARLY 10 40 – TWICE – YEARLY 20 80
– TRICE – WEEKLY 4 1248 – TRICE – WEEKLY 1 312
– 4 TIMES – MONTHLY 2 192
3PCS – ONCE – WEEKLY 14 2184 3PCS – ONCE – WEEKLY 2 312
– ONCE – MONTHLY 1 36 – ONCE – MONTHLY 2 216
– ONCE – YEARLY 10 30 – TWICE – WEEKLY 3 936
– TWICE – WEEKLY 3 936 – TWICE – MONTHLY 3 216
– TWICE – YEARLY 10 60
93

– TRICE – YEARLY 1 9
4PCS – ONCE – WEEKLY 4PCS – ONCE – WEEKLY 1 208
– ONCE – MONTHLY 3 144 – TRICE – WEEKLY 1 624
– TWICE – WEEKLY 3 1248
10PCS – ONCE – WEEKLY 1 520
21,460/348 = 61.66
16,963/308 = 55.07
Schedule 1
SALES
2023 2024 2025 2026 2027
Beg.Inventory 259 270 278 286

Production Capacity 25,920 26,698 27,499 28,324 29,174
Total 25,920 26,957 27,769 28,602 29,460
End.Inventory 259 270 278 286 295
Units Sold 25,661 26,687 27,491 28,316 29,165
Sales Price 43.00 45.15 47.41 49.78 52.27
Sales 1,103,423.00 1,204,918.05 1,303,348.31 1,409,570.48 1,524,454.55

94
Schedule 2
COST OF SALES
SCHEDULE 2023 2024 2025 2026 2027

Raw materials, beginning 571.80 606.11 636.47 668.29
Add: Purchases Schedule 19 57,180.00 60,039.00 63,040.95 66,193.00 69,502.65
Total 57,180.00 60,610.80 63,647.06 66,829.47 70,170.94
Less: Raw materials, ending 571.80 606.11 636.47 668.29 701.71
Raw materials, used 56,608.20 60,004.69 63,010.59 66,161.18 69,469.23
Direct Labor Schedule 3 207,360.00 207,360.00 207,360.00 207,360.00 207,360.00
Overhead Cost
Indirect Labor Schedule 3 100,800.00 100,800.00 100,800.00 100,800.00 100,800.00
13th Month Pay Schedule 4 25,680.00 25,680.00 25,680.00 25,680.00 25,680.00
SSS, Philhealth & HDMF Schedule 4 39,733.20 39,733.20 39,733.20 39,733.20 39,733.20
Depreciation Expenses:
Machinery and Equipment Schedule 21 6,330.00 6,330.00 6,330.00 6,330.00 6,330.00
Production Tools Schedule 20 3,778.00 450.00 450.00 450.00 450.00
Leasehold Improvements Schedule 12 5,400.00 5,400.00 5,400.00 5,400.00 5,400.00
Other Equipment Schedule 14 1,558.68 1,558.68 1,558.68 1,558.68 1,558.68
Production Furniture and Fixtures Schedule 15 1,551.60 1,551.60 1,551.60 1,551.60 1,551.60
Packaging and labelling expense Schedule 22 26,515.92 27,311.40 27,335.26 27,335.98 27,336.00
Production Supplies Expense Schedule 23 11,872.80 12,822.62 13,474.44 14,148.49 14,855.92
Rent Expense Schedule 9 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00
Repairs and Maintenance Expense Schedule 16 1,479.61 1,479.61 1,479.61 1,479.61 1,479.61
Fuel Expense Schedule 17 403.20 411.26 419.49 427.88 436.43
Utilities Expense (Production Area)
Power Consumption Schedule 5 43,102.56 43,102.56 43,102.56 43,102.56 43,102.56
Water Consumption Schedule 6 3,902.40 3,902.40 3,902.40 3,902.40 3,902.40
Manufacturing Cost 608,076.17 609,898.02 613,587.83 617,421.58 621,445.63
Add: Work in progress, beginning - - - - -

Total 608,076.17 609,898.02 613,587.83 617,421.58 621,445.63
Less: Work in progress, end
Cost of goods manufactured 608,076.17 609,898.02 613,587.83 617,421.58 621,445.63
Add: Finished goods, beginning - 6,216.00 6,674.40 7,077.88 7,498.92

Total 608,076.17 616,114.02 620,262.23 624,499.46 628,944.55
Less: Finished goods, ending Schedule 24 6,216.00 6,674.40 7,077.88 7,498.92 7,967.95
Cost of goods sold 601,860.17 609,439.62 613,184.35 617,000.54 620,976.60
Schedule 3
SALARIES AND WAGES
Position Nos. Per Day Monthly Annually 2023 2024 2025 2026 2027
General Manager 1 380.00 9,120.00 109,440.00 109,440.00 109,440.00 109,440.00 109,440.00 109,440.00
Cashier 1 330.00 7,920.00 95,040.00 95,040.00 95,040.00 95,040.00 95,040.00 95,040.00
Total 17,040.00 204,480.00 204,480.00 204,480.00 204,480.00 204,480.00 204,480.00
DIRECT LABOR
Workers 2 360.00 17,280.00 207,360.00 207,360.00 207,360.00 207,360.00 207,360.00 207,360.00
Total 17,280.00 207,360.00 207,360.00 207,360.00 207,360.00 207,360.00 207,360.00
INDIRECT LABOR
Production officer 1 350.00 8,400.00 100,800.00 100,800.00 100,800.00 100,800.00 100,800.00 100,800.00
Total 8,400.00 100,800.00 100,800.00 100,800.00 100,800.00 100,800.00 100,800.00
42,720.00 512,640.00 512,640.00 512,640.00 512,640.00 512,640.00 512,640.00

95
Schedule 4
SSS, Pag-ibig, Philhealth and 13th Month Expense
Employer Share
Monthly Annual
Position SSS Pag-Ibig Phil. Health Benefits 13th Month Benefits 2023 2024 2025 2026 2027
General Manager 775.00 182.40 200.00 1,157.40 9,120.00 13,888.80 23,008.80 23,008.80 23,008.80 23,008.80 23,008.80
Cashier 690.00 158.40 200.00 1,048.40 7,920.00 12,580.80 20,500.80 20,500.80 20,500.80 20,500.80 20,500.80
Total 1,465.00 340.80 400.00 2,205.80 17,040.00 26,469.60 43,509.60 43,509.60 43,509.60 43,509.60 43,509.60
Direct Labor
Employer Share
Monthly Annual
Workers 1,465.00 345.60 400.00 2,210.60 17,280.00 26,527.20 43,807.20 43,807.20 43,807.20 43,807.20 43,807.20
Total 1,465.00 345.60 400.00 2,210.60 17,280.00 26,527.20 43,807.20 43,807.20 43,807.20 43,807.20 43,807.20
Indirect Labor
Employer Share
Monthly Annual
Production officer 732.50 168.00 200.00 1,100.50 8,400.00 13,206.00 21,606.00 21,606.00 21,606.00 21,606.00 21,606.00
Total 732.50 168.00 200.00 1,100.50 8,400.00 13,206.00 21,606.00 21,606.00 21,606.00 21,606.00 21,606.00
3,311.10 25,680.00 39,733.20 65,413.20 65,413.20 65,413.20 65,413.20 65,413.20

5,516.90 42,720.00 66,202.80 108,922.80 108,922.80 108,922.80 108,922.80 108,922.80
Schedule 5
Electricity Expense
Power Consumption (Office Area)

Item Description Units Wattage Usage(Per Day) Rate Monthly Cost Annual Cost
Flourescent bulb 2 30 8 14.65 182.83 2,193.96
Aircon 1 350 8 14.65 1,066.52 12,798.24
Exhaust fan 1 30 8 14.65 91.42 1,097.04
Printer 1 20 4 14.65 30.47 365.64
Desktop computer 1 95 8 14.65 289.48 3,473.76
CCTV 1 15 24 14.65 137.12 1,645.44
Internet modem 1 20 8 14.65 60.94 731.28
Total Consumption 1,858.78 22,305.36
Power Consumption (Production Area)

Item Description Units Wattage Usage(Per Day) Rate Monthly Cost Annual Cost
Ceiling fan 1 45 8 14.65 137.12 1,645.44
Freezer 1 250 24 14.65 2,285.40 27,424.80
Exhaust fan 1 35 8 14.65 106.65 1,279.80
Bulb 4 40 8 14.65 487.55 5,850.60
CCTV 1 15 24 14.65 137.12 1,645.44
Food Processor 1 230 5 14.65 438.04 5,256.48
Total Consumption 3,591.88 43,102.56
Total 5,450.66 65,407.92

96
Schedule 6
Water Expenses
Approximately 20 cubic meter

per month Monthly Cost Annual Cost 2023 2024 2025 2026 2027
*1-10 cubic meter 542.00 6,504.00 6,504.00 6,504.00 6,504.00 6,504.00 6,504.00
6,504.00 6,504.00 6,504.00 6,504.00 6,504.00
Overhead @ 60% 3,902.40 3,902.40 3,902.40 3,902.40 3,902.40
Schedule 7
Internet Expenses
Particulars Monthly Cost Annual Cost 2023 2024 2025 2026 2027
PLDT Fiber Home 1,299.00 15,588.00 15,588.00 15,588.00 15,588.00 15,588.00 15,588.00
Total 15,588.00 15,588.00 15,588.00 15,588.00 15,588.00
Based on PLDT Fiber Home
Schedule 8
OFFICE SUPPLIES EXPENSE
2023 2024 2025 2026 2027

Beginning balance 279.78 302.16 317.52 333.41
Add: Purchases 9,326.00 9,792.30 10,281.92 10,796.02 11,335.82
Total 9,326.00 10,072.08 10,584.08 11,113.54 11,669.23
Ending balance 279.78 302.16 317.52 333.41 350.08
Office supplies expense 9,046.22 9,769.92 10,266.56 10,780.13 11,319.15
Schedule 9
Rent Expense
Annual Cost 2023 2024 2025 2026 2027

Rent Expense 120,000.00 120,000.00 120,000.00 120,000.00 120,000.00 120,000.00
Monthly cost 10,000.00
60% ADMIN OFFICE 48,000.00 48,000.00 48,000.00 48,000.00 48,000.00

40% PRODUCTION 72,000.00 72,000.00 72,000.00 72,000.00 72,000.00
Schedule 10
AdvertIsing Expense
Particulars Qty Unit Unit Cost Monthly Cost Annual Cost

Tarpaulin 3 pc 190.00 570.00 570.00
Total Cost 570.00 570.00
97
Schedule 11
Permits and Licenses
Annual Cost 2023 2024 2025 2026 2027

Zoning permit 150.00 150.00 150.00 150.00 150.00 150.00
Barangay Clearance 680.00 680.00 680.00 680.00 680.00 680.00
Mayor's Permit 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
Sanitary Permit 100.00 100.00 100.00 100.00 100.00 100.00
Fire Safety Clearance 1,300.00 1,300.00 1,300.00 1,300.00 1,300.00 1,300.00
Business License 150.00 150.00 150.00 150.00 150.00 150.00
DTI Permit 100.00 100.00 100.00 100.00 100.00 100.00
BIR Registration 130.00 130.00 130.00 130.00 130.00 130.00
Total 4,110.00 4,110.00 4,110.00 4,110.00 4,110.00 4,110.00
Schedule 12
Leasehold Improvements
Life (in
Particulars Total Cost years) Depreciation 2023 2024 2025 2026 2027
Commercial Works 45,000.00 5 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00
Total 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00
9,000.00 18,000.00 27,000.00 36,000.00 45,000.00
ADMIN OFFICE 3,600.00 3,600.00 3,600.00 3,600.00 3,600.00

PRODUCTION 5,400.00 5,400.00 5,400.00 5,400.00 5,400.00
Schedule 13
Office Equipment and Equipment Depreciation Expense
Life (in
Particulars Qty Unit Cost Total Cost years) Depreciation 2023 2024 2025 2026 2027
Computer set 1 18,605.00 16,605.00 5 3,321.00 3,321.00 3,321.00 3,321.00 3,321.00 3,321.00
Printer 1 10,450.00 8,450.00 5 1,690.00 1,690.00 1,690.00 1,690.00 1,690.00 1,690.00
Secutity Monitor 1 4,499.00 4,499.00 5 899.80 899.80 899.80 899.80 899.80 899.80
Exhaust fan 1 635.00 635.00 5 127.00 127.00 127.00 127.00 127.00 127.00
Aircon 1 12,540.00 10,540.00 5 2,108.00 2,108.00 2,108.00 2,108.00 2,108.00 2,108.00
Emergency light 1 900.00 900.00 5 180.00 180.00 180.00 180.00 180.00 180.00
CCTV 1 499.00 499.00 5 100.00 100.00 100.00 100.00 100.00 99.00
Total 42,128.00 8,425.80 8,425.80 8,425.80 8,425.80 8,425.80 8,424.80
8,425.80 16,851.60 25,277.40 33,703.20 42,128.00
Schedule 14
Other Equipment Depreciation Expense
Life (in
Generator 1 12,989.00 12,989.00 5 2,597.80 2,597.80 2,597.80 2,597.80 2,597.80 2,597.80
Total 2,597.80 2,597.80 2,597.80 2,597.80 2,597.80 2,597.80
2,597.80 5,195.60 7,793.40 10,391.20 12,989.00
Overhead @ 60% 1,558.68 1,558.68 1,558.68 1,558.68 1,558.68

98
Schedule 15
Furniture and Fixture Depreciation Expense
Life (in
Office table 2 1,539.00 3,078.00 5 615.60 615.60 615.60 615.60 615.60 615.60
Counter table 1 3,094.00 3,094.00 5 618.80 618.80 618.80 618.80 618.80 618.80
Office Chair 2 980.00 1,960.00 5 392.00 392.00 392.00 392.00 392.00 392.00
File Cabinet 1 1,910.00 1,910.00 5 382.00 382.00 382.00 382.00 382.00 382.00
Total 10,042.00 2,008.40 2,008.40 2,008.40 2,008.40 2,008.40 2,008.40
2,008.40 4,016.80 6,025.20 8,033.60 10,042.00
Production Furniture and Fixture Depreciation Expense
Life (in
Plasic chair 4 350.00 1,400.00 5 280.00 280.00 280.00 280.00 280.00 280.00
Plastic table 2 679.00 1,358.00 5 271.60 271.60 271.60 271.60 271.60 271.60
Locker 1 5,000.00 5,000.00 5 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
Total 7,758.00 1,551.60 1,551.60 1,551.60 1,551.60 1,551.60 1,551.60
1,551.60 3,103.20 4,654.80 6,206.40 7,758.00
3,560.00 3,560.00 3,560.00 3,560.00 3,560.00 3,560.00

3,560.00 7,120.00 10,680.00 14,240.00 17,800.00
Schedule 16
Repairs and Maintenance Expense - Office
Property, Plant, & Equipment Cost 2023 2024 2025 2026 2027
Office Equipment 42,128.00 842.56 842.56 842.56 842.56 842.56
Furniture and Fixtures 10,042.00 200.84 200.84 200.84 200.84 200.84
Other Equipment 6,494.50 129.89 129.89 129.89 129.89 129.89
Leasehold Improvements 22,500.00 450.00 450.00 450.00 450.00 450.00
Repair and Maintenance Expense 1,623.29 1,623.29 1,623.29 1,623.29 1,623.29
Repairs and Maintenance Expense - Production
Property, Plant, & Equipment Cost 2023 2024 2025 2026 2027
Machineries and Equipment 31,650.00 633.00 633.00 633.00 633.00 633.00
Production Tools 5,578.00 111.56 111.56 111.56 111.56 111.56
Production Furniture and Fixtures 7,758.00 155.16 155.16 155.16 155.16 155.16
Other Equipment 6,494.50 129.89 129.89 129.89 129.89 129.89
Leasehold Improvements 22,500.00 450.00 450.00 450.00 450.00 450.00
Repair and Maintenance Expense 1,479.61 1,479.61 1,479.61 1,479.61 1,479.61
Total 3,102.90 3,102.90 3,102.90 3,102.90 3,102.90
Schedule 17
Fuel Expenses
Full tank
Capacity
Particulars (in liters) Cost Monthly Cost Annual Cost 2023 2024 2025 2026 2027
Gasoline-generator 5 67.20 336.00 672.00 672.00 685.44 699.15 713.13 727.39
Total 336.00 672.00 672.00 685.44 699.15 713.13 727.39
Overhead @ 60% 403.20 403.20 411.26 419.49 427.88 436.43
Admin depreciation expense 268.80 268.80 274.18 279.66 285.25 290.96

99
Schedule 18
SANITATION SUPPLIES EXPENSE
2023 2024 2025 2026 2027

Add: Purchases 1,807.00 1,897.35 1,992.22 2,091.83 2,196.42
Total 1,807.00 1,951.56 2,050.77 2,153.35 2,261.02
Ending balance 54.21 58.55 61.52 64.60 67.83
Sanitation supplies expense 1,752.79 1,893.01 1,989.25 2,088.75 2,193.19
Schedule 19
Raw Materials
Particular Qty Unit Unit Cost Total Cost Monthly Cost Annual Cost
Banana Peels 4 kl 35.00 140.00 560.00 6,720.00
Pumpkin 4 kl 20.00 80.00 80.00 960.00
Onion 4 kl 75.00 300.00 300.00 3,600.00
Pepper 1 grms 90.00 90.00 90.00 1,080.00
Salt 2 kl 23.00 46.00 46.00 552.00
Garlic 2 kl 150.00 300.00 300.00 3,600.00
Egg 2 tray 210.00 420.00 420.00 5,040.00
oil 2 ltr 360.00 720.00 720.00 8,640.00
Breadcrumbs 3 kl 150.00 450.00 450.00 5,400.00
Flour 3 grms 75.00 225.00 225.00 2,700.00
Broth cube 4 box 36.00 144.00 144.00 1,728.00
Buns 10 pck 20.00 200.00 200.00 2,400.00
Mayonnaise 1 ltr 250.00 250.00 250.00 3,000.00
Ketchup 3 kl 60.00 180.00 180.00 2,160.00
Lettuce 4 kl 100.00 400.00 400.00 4,800.00
Tomato 4 box 45.00 180.00 180.00 2,160.00
Cheese 4 grms 55.00 220.00 220.00 2,640.00
Total 4,345.00 4,765.00 57,180.00
2023 57,180.00
2024 60,039.00
2025 63,040.95
2026 66,193.00
2027 69,502.65
Schedule 20
Production Tools Depreciation Expense
Life (in
Hamburger press 1 69.00 69.00 1 69.00 69.00
Spatula 2 36.00 72.00 1 72.00 72.00
Knife 2 90.00 180.00 1 180.00 180.00
Frying pan 1 174.00 174.00 1 174.00 174.00
Spoon 12 34.00 408.00 1 408.00 408.00
Fork 12 34.00 408.00 1 408.00 408.00
Mixing bowl 3 170.00 510.00 1 510.00 510.00
Cutting board 1 149.00 149.00 1 149.00 149.00
Whisk 1 99.00 99.00 1 99.00 99.00
Scissors 1 49.00 49.00 1 49.00 49.00
Colander 1 279.00 279.00 1 279.00 279.00
Food processor 1 2,250.00 2,250.00 5 450.00 450.00 450.00 450.00 450.00 450.00
Measuring cup 1 199.00 199.00 1 199.00 199.00
Plate 5 99.00 495.00 1 495.00 495.00
Weighing Scale 1 237.00 237.00 1 237.00 237.00
Total 5,578.00 3,778.00 3,778.00 450.00 450.00 450.00 450.00
3,778.00 4,228.00 4,678.00 5,128.00 5,578.00
100
Schedule 21
Machiner and Equipment Depreciation Expense
Life (in
Gridlle 1 5,698.00 5,698.00 5 1,139.60 1,139.60 1,139.60 1,139.60 1,139.60 1,139.60
Cooking Stove 1 8,655.00 8,655.00 5 1,731.00 1,731.00 1,731.00 1,731.00 1,731.00 1,731.00
Bun Toaster 1 6,343.00 6,343.00 5 1,268.60 1,268.60 1,268.60 1,268.60 1,268.60 1,268.60
Freezer 1 7,998.00 7,998.00 5 1,599.60 1,599.60 1,599.60 1,599.60 1,599.60 1,599.60
Exhaust fan 1 635.00 635.00 5 127.00 127.00 127.00 127.00 127.00 127.00
Emergency Light 1 900.00 900.00 5 180.00 180.00 180.00 180.00 180.00 180.00
CCTV 1 499.00 499.00 5 99.80 99.80 99.80 99.80 99.80 99.80
Ceiling Fan 2 461.00 922.00 5 184.40 184.40 184.40 184.40 184.40 184.40
Total 31,650.00 6,330.00 6,330.00 6,330.00 6,330.00 6,330.00 6,330.00
6,330.00 12,660.00 18,990.00 25,320.00 31,650.00
Schedule 22
PACKAGING AND LABELLING SUPPLIES EXPENSE
2023 2024 2025 2026 2027

Add: Purchases 27,336.00 27,336.00 27,336.00 27,336.00 27,336.00
Total 27,336.00 28,156.08 28,180.68 28,181.42 28,181.44
Ending balance 820.08 844.68 845.42 845.44 845.44
Packaging Supplies Expense 26,515.92 27,311.40 27,335.26 27,335.98 27,336.00
Schedule 23
PRODUCTION SUPPLIES EXPENSE
2023 2024 2025 2026 2027

Add: Purchases 12,240.00 12,852.00 13,494.60 14,169.33 14,877.80
Total 12,240.00 13,219.20 13,891.18 14,586.07 15,315.38
Ending balance 367.20 396.58 416.74 437.58 459.46
Production Supplies Expense 11,872.80 12,822.62 13,474.44 14,148.49 14,855.92
Schedule 24
Ending Inventory
2023 2024 2025 2026 2027
End.Inventory 259 270 278 286 295
Cost Per Unit 24.00 24.72 25.46 26.22 27.01
ending 6,216.00 6,674.40 7,077.88 7,498.92 7,967.95

101
Appendices
102
103
104
MABINI COLLEGES INC.

College of Business Administration and Accountancy
November 07, 2022

Municipal Planning and Development Office
Dear Arch. Emily C. Palomiano,
We, 4th year students of Bachelor of Science in Business Administration Major in

Financial Management at Mabini Colleges Inc. as part of our requirements for the
subject BACC 8 Feasibility Study, we are currently conducting a Feasibility Study entitled
“Banana PumPeel Burger”.
Thus, we are in the process of gathering data that will be used in our study with this, we
intend to use the total number of individuals age 15 and above from the year 2017 to
2022 and the projected number of individuals age 15 and above from the year 2023 to
2027 in Daet, Camarines Norte.
Your favorable response will be highly appreciated.
Thank you for your kind consideration regarding this matter. God Bless.
Yours Sincerely,
Laborte, Joshua O.
Carrido, Sky F.
Rotilles, Eunice
De Arao, Jayvee B.
Noted by:
IVAN GIL B. GODELOSON, LPT, DBA-CAR

BACC 8 Class Adviser
ISABELITA F. ZABALA, MBA, LPT

105
106
107
Curriculum Vitae
108
Sky F. Carrido
P-Guyabano Brgy. Gubat, Daet, Camarines Norte
09203701702
carridosky3@gmail.com
PERSONAL BACKGROUND
Age: 22
Gender: Female
Status: Single
Date of Birth: November 15, 2000
Nationality: Filipino
Height: 5’3
Weight: 48
EDUCATIONAL BACKGROUND
Primary: Daet Elementary School

S.Y 2007-2013
Secondary: Moreno Integrated School

S.Y 2013-2017
ACLC College of Daet
S.Y 2017-2019
Tertiary: Mabini Colleges Inc.

Bachelor of Science and Business Administration
Major in Financial Management
S.Y 2019-2023
109
110
Joshua O. Laborte
P-7 Brgy. Camambugan, Daet, Camarines Norte
09916725038
PERSONAL BACKGROUND
Age: 22
Gender: Male
Status: Single
Date of Birth: June 03, 2000
Height: 5’5
Weight: 56
Primary: Daet Elementary School

S.Y 2007-2013
Secondary: Camarines Norte National High School

S.Y 2013-2019

S.Y 2019-2023
111
Jayvee B. De Arao
P-1 Sabang, Vinzons, Camarines Norte
09634432642
jayveedearao7@gmail.com
PERSONAL BACKGROUND
Age: 23
Gender: Male
Status: Single
Date of Birth: August 05, 1999
Height: 5’7
Weight: 62
Primary: El Trino P. Zenarosa Elementary School

Vinzons, Camarines Norte
S.Y 2006-2012
Secondary: Sabang National High School

Vinzons, Camarines Norte
S.Y 2012-2018

S.Y 2019-2023
112
Eunice Rotilles
P-4 Bliss Magang, Daet, Camarines Norte
09519526504
euniceellaga@gmail.com
PERSONAL BACKGROUND
Age: 22
Gender: Female
Status: Single
Date of Birth: July 24, 2000
Height: 5’4
Weight: 45
Primary: F. Baldovino Elementary School

S.Y 2007-2013
Secondary: Camarines Norte National High School

S.Y 2013-2019

S.Y 2019-2023

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BANANA PUMPEEL BURGER

AN UNDERGRADUATE FEASIBILITY STUDY

RECOMMENDATION FOR ORAL DEFENSE

This feasibility study entitled BANANA PUMPEEL BURGER prepared

and submitted by SKY F. CARRIDO, JOSHUA O. LABORTE, EUNICE

ROTILLES, JAYVEE B. DE ARAO, in partial fulfillment of the requirements for

the degree of Bachelor of Science in Business Administration has been

examined and is recommended for acceptance and approval for Oral

CESAR P. ABASOLO, DBA-CAR

FEASIBILITY STUDY COMMITTEE

IVAN GIL B. GODELOSON, LPT, DBA-CAR

RONNEL C. YU, MPA GAIL D. ABASOLO, LPT, DBA-

NOEL B. FRANCISCO, CPA

ACCEPTED and APPROVED for Final Oral Examination

ISABELITA F. ZABALA, LPT, MBA

Result of Oral Examination for SKY F. CARRIDO, JOSHUA O.

LABORTE, EUNICE ROTILLES and JAYVEE B. DE ARAO candidates for the

degree Bachelor of Science in Business Administration.

Feasibility Study : BANANA PUMPEEL BURGER

Place : Mabini Colleges, Inc.

College of Business Administration and Accountancy

Defense Room, Daet, Camarines Norte

Date : December 2022

This id to certify that SKY F. CARRIDO, JOSHUA O. LABORTE,

EUNICE ROTILLES and JAYVEE B. DE ARAO passed the oral examination

with a final rating of ________%.

ORAL EXAMINATION COMMITTEE ACTION

IVAN GIL B. GODELOSON, LPT, MBA (Chairperson) _________________

RONNEL YU, MPA (Member) _________________

GAIL D. ABASOLO, LPT, DBA-CAR (Member) _________________

NOEL FRANCISCO, CPA (Member) _________________

ISABELITA F. ZABALA, LPT, MBA

Dean, College of Business Administration & Accountancy

CERTIFICATION OF THE SECRETARY

This is to certify that the suggestions and recommendations given by the

entitled: BANANA PUMPEEL BURGER were complied with.

CESAR P. ABASOLO, MBA

Secretary, Oral Defense Panel

CERTIFICATION OF THE EDITOR

This is to certify that the feasibility study of SKY F. CARRIDO, JOSHUA

O. LABORTE, EUNICE ROTILLES and JAYVEE B. DE ARAO entitled:

BANANA PUMPEEL BURGER was edited by the undersigned.

FRANCE ABEGAIL B. TOLIN

This feasibility study entitled, BANANA PUMPEEL BURGER submitted to

the College of Business Administration and Accountancy of Mabini Colleges, Inc.

proponents. The proponents grant the privilege of loan or photocopy to

accredited borrowers provided proper credit is given in subsequent written or

be granted by the Dean of College of Business Administration and Accountancy.

shall not allowed without a written consent.

Daet, Camarines Norte

The proponents would like to express their heartfelt gratitude to the

following individuals who have inspired, encouraged, and supported us

throughout this study.

semester that enabled us to deliver this study well.

comments and suggestions during the final defense.

Municipal of Daet employees and the establishments who participated and

shared valuable information and insights.

Most importantly, we are very flattered by the help of God Almighty