Chapter 3

ORGANIZATION AND MANAGEMENT PLAN

3.1 Form of Business

Here in the Philippines, particularly in Dipolog City, various street food is enjoying

much popularity. Not only do customers enjoy eating it, but the business itself has very

low start-up costs. And so, it’s only natural that would-be business owners would be

running to cash in. But the street food industry is just like any other business; in order to

be successful, a clear vision backed by a solid business plan is essential.

TSEKEN SEYO is designed as a sole proprietorship form of business from which

its business structure is owned by an individual who generally has full control and

authority over the business. Unlike the partnerships or corporations, a sole proprietorship

does not create a separate legal entity from the owner. In other words, the identity of the

owner or the sole proprietor coincides with the business entity. Because of this fact, the

owner of the entity is fully liable for any and all the liabilities incurred by the business.

Advantages of a Sole Proprietorship

Despite its simplicity, a sole proprietorship offers several advantages,

including the following:

 Easy and inexpensive process

 Minimal regulations and compliance requirements from government

agencies;

 Easy to register;

 Sole proprietor has complete control of the business;

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  Easy to manage, with no necessary formalities or regulations about

having a board of directors, committee, or meeting minutes;

 Sole proprietor acquires all assets and profits of the business and can

freely mix business and personal assets

Disadvantages of the proprietorship include:

 No clear-cut definition between personal and business income because

the sole proprietor is personally liable for the income tax of the

business;

 Rarely survive the death or incapacity of their owners and hence do not

retain value;

 Business bankruptcy affects the owner personally;

 Personal lawsuits against the sole proprietor can potentially consume

all their personal assets and negatively affect the financial aspects of

the business

 Subject to unlimited personal liability for the debts, losses, and

liabilities of the business;

 Cannot raise capital by selling an interest in the business or obtain

capital funding through established channels;

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3.2 Organizational Structure

Manager / Cashier

Cook 1 Service Crew 1

Cook 2

Kitchen Crew 1

TSEKEN SEYO will be wholly owned by Armelaine C. Cabilin-Sumagang, a

resisdent of Dapitan City. She will be responsible for overseeing the business growth. In

addition, Armelaine will be dependent on a hired manager that will the lead on all public

relations, financial and investor services. For the kitchen operations, 3 workers are

assigned composing of two (2) cooks and one (1) kitchen crew who will be responsible

for maintaining the cleanliness of the kitchen. On the other hand, one (1) service crew

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 will be in charge for the taking of orders and the collection of payment to be assisted by

the manager.

3.3 Business Experience and Qualifications of the Entrepreneur

The proposed owner had shown a lot of interest on investing food related

businesses. She is a food lover that has an unfathomable affection to various Asian foods.

She is very dedicated and passionate as a government worker and is skillful to financial

aspects of a business. Mrs. Armelaine Cabilin-Sumagang makes a perfect fit for the

position in handling this kind of business considering her passion in managing and good

personal relations. With this kind of motivation, she makes a strong business leader

responsible for strategic planning and continued growth of the offered services and

business development.

Proprietor’s Profile

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 Name : ARMELAINE CABILIN-SUMAGANG

Date of Birth: September 13, 1993

Height : 5’2

Weight : 50 kg

Religion : Roman Catholic

Citizenship : Filipino

Permanent Address: Bagting, Dapitan City

Email Address: armcabilin@gmail.com

Occupation: Government Employee

Position : Owner

3.4 Pre-Operating Activities

As a general rule, various activities are need to be considered that would normally

qualify as pre-operating expenses and should be incurred before the start of business

which also involves a very crucial role in decision making process in terms of time

management on how and when would be the right time for the business to operate.

The following pre-operating activities are well-thought-out in order for the

business to fully function at its desired operation:

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1. Conducting market research

Research should be done through surveys, competitor comparisons,

and other focus group forums for feedback. Through market research the

owner could determine the viability of a new business on its products and

services that it offers considering that the methodology of this research

focuses directly with potential customers and competitors as well. After

discovering the target market, get opinions and other feedback from

consumers about their interest in the product or service, these results will be

considered on the evaluation of various strategies and come up with a plan

on how to effectively manage the business.

2. Fund Sourcing

The business will be financed by the owner, a businesswoman and a

mother of 3 who are all working abroad. The proponent is willing to put up

the required capital which will be used to acquire resources such as

equipment, machineries, rental, supplies, promotional costs; and the

payment for permits, licenses, and fees to legally operate the business.

3. Negotiation for Rental Space and Construction of Leasehold

Improvements

Negotiation for rental space should be done at least three (3) months

before the start of business operation. Since the proposed location is situated

near a busy street in the City, this will give enough time for the necessary

48
 construction of leasehold improvements to suit what’s best for food

preparation business. Moreover, the improvements needs to be done a month

before the start of operation in order for the personnel to get oriented on the

workplace and manage to cope with the existing environment.

4. Purchasing of Supplies, Equipment’s, Machineries, Furniture’s, and

Fixtures

When opening a food prep business, timing of purchasing and

choosing the right kitchen equipment is essential for success. Our business

plan has presented a list of essential machineries and equipment, to ensure

that all things are covered when outfitting the kitchen. Purchasing the said

equipment must start three (3) months before the operation considering that

the the delivery time of some items might take long to reach Dipolog City.

Regular monitoring of the items procured should also be done to make

everything in perfect timing that prior to the grand opening, all the necessary

equipment are already in place.

5. Registration of Permits and Licenses

Before the start of any business operations, certain legal

documents must be complied and secured. To secure these

documents, it requires the payment of designated fees that will vary

in its location. It is very important to secure business permits and

other essential legal requirements. The consequences of operating a

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 business without the said legal requirements range from the closure

of business, to the imposition of monetary fines, and finally, to

imprisonment. Nonetheless, noncompliance with these documents

would render the business illegal:

Compliance Documents Respective Fees

Barangay Clearance (with Cedula) ₱ 70.00

Police Clearance ₱ 50.00

Judge’s Clearance ₱ 150.00

Zoning Clearance ₱ 200.00

Fire Safety Inspection ₱ 200.00

Mayor’s Clearance and Permit ₱ 150.00

LTO Registration ₱ 4,000.00

Sanitary Inspection ₱ 50.00

Medical ₱ 50.00

Garbage Fee ₱ 100.00

Occupation Fee ₱ 50.00

Business Tax ₱ 3,896.00

DTI Certificate and Registration ₱ 500.00

Business Plate ₱ 1,000.00

TOTAL ₱ 10,466.00

6. Recruitment and Training

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 Staffing and selection is the procedure of identifying the need for a

job, defining the requirements of the position and the job holder, advertising

the position and choosing the most appropriate person for the job.

Undertaking this process is one of the main objectives of management.

Recruitment should be done two months before the start of the

business in order to have enough time for the training of personnel. With

enough training, personnel handling different types of task would have a

focused attention on the current job and addresses particular performance

deficits or problems.

Job Description and Job Specifications

1. Manager/Cashier

Manager ensures that the store is running smoothly and

efficiently. Also seeks to provide customers with pleasant

experiences that live up to brand standards. Their efforts, which

include effectively managing employees, are ultimately geared

towards safeguarding the profitability of the restaurant.

 Deliver superior service and maximize customer satisfaction

 Regularly review product quality and research new vendors

 Organize and supervise shifts

 Estimate future needs for goods, kitchen utensils and cleaning

products

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 Ensure compliance with sanitation and safety regulations

 The financial system and policies are developed and managed by

this person.

 In charge of the day-to-day operations of the business.

 Ensures that tax legislation is followed.

 Responsible for payment of salaries

 Assesses the organization's success.

 Responsible for fixing prices.

 Resolves customer issues and answers questions.

 Deals with return transactions.

 Keep accurate records of food production, inventory,

income/expense, meal counts, and personnel information.

 Consumers' payments are collected by receiving cash, check, or

charge payments and making change for cash customers.

 Control operational costs and identify measures to cut waste

 Create detailed reports on weekly, monthly and annual revenues

and expenses

 Recommend ways to reach a broader audience (e.g. discounts

and social media ads)

 Train new and current employees on proper customer service

practices

 Implement policies and protocols that will maintain future

restaurant operations

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2. Cook

Cooks are responsible for preparing food that is not only

delicious and cooked to the specifications of the customer but that is

safe and fresh as well. They often have the following responsibilities:

 Ensure ingredients and final products are fresh

 Follow recipes, including measuring, weighing and mixing

ingredients

 Grill, Fry and cook meats, vegetables, fish, poultry and other

foods

 Present, garnish and arrange final dishes

 Occasionally packs food

 Maintain a clean and safe work area, including handling

utensils, equipment and dishes

 Handle and store ingredients and food

 Maintain food safety and sanitation standards.

3. Kitchen Crew

Covers all of the tasks needed to assist the cooks in the

operations of the kitchen. Service crew duties and responsibilities

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 start with preparing the kitchen for operation and maintaining the

cleanliness of the workplace. The designated crew member is also

responsible for the following:

 Cleaning all dishes, work stations, cooking equipment, and food

storage areas in accordance with food safety regulations.

 Washing, chopping, shredding, and grating ingredients for

subsequent use by the chef.

 Sweeping and mopping floors, as required.

 Assisting with the unloading of deliveries.

 Storing ingredients according to prescribed food safety

regulations.

 Assisting with the monitoring of inventory.

 Reporting all damaged or faulty equipment to the kitchen

manager.

 Packaging customers' leftover food upon request.

 Cleaning trash cans and disposing garbage on a regular basis.

4. Service Crew

Covers all of the tasks needed to provide people with good

customer service including taking orders, preparing food orders,

presenting it to the customer and collecting payment. Service crew

duties and responsibilities start with greeting customers and taking

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 the order. The server or a designated crew member is also

responsible for collecting payment for the food.

 Welcome customers as they come into the store

 Help customers to take their orders

 Process customers’ orders and generate their bills

 Provide answers to queries presented by clients regarding

services and offers made

 Maintain cleanliness within the working area

 Serve and pack warm foods to clients in an effective manner

and in strict accordance to the orders of such clients

 Assist kitchen staff and outdoor delivery staff whenever such

assistance is required

 Maintain chart of all available deals and products periodically

and refresh such chart on daily basis.

7. Strategic Promotion

The company will strategically advertise the business using posters, flyers, and

social media. Business pages and posts in social media will be boosted to enable them reach

wider audience in promoting their products and services. A total of 10,800 pesos is

estimated as allocated budget for the said activity for two (2) months as part of pre-

operating expenses.

Number
Strategy Description QTY Unit Cost Total Cost
of Months
Ad posters
Advertisement
placed on 10 ₱ 180.00 2 ₱ 1,800.00
Posters
motorcabs
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 Distributed to
Flyers Dipolognons 500 ₱ 2.00 2 ₱ 1,000.00
along streets

Daily
Radio On-air radio
for a ₱ 3,000.00 2 ₱ 3,000.00
Broadcast Advisory
month

Social Media
Page/Post Infinite 0.00 2 0.00
Promotion

Opening/
Anniversary Key Chain 500 ₱ 10.00 0 ₱5,000.00
Token
Total ₱ 10, 800.00

Pre-Operating
Advertising Expense Monthly Annual Cost Year 1 - Year 3
Year
Advertisement Posters 1,800.00 21,600.00 3,600.00 21,600.00
Flyers 1,000.00 12,000.00 2,000.00 12,000.00
Radio Broadcast 3,000.00 36,000.00 6,000.00 36,000.00
Anniv. Token - Key Chain 5,000.00 5,000.00 5,000.00 5,000.00
TOTAL 10,800.00 74,600.00 16,600.00 74,600.00

GANTT Chart

The projected business will go through pre-launch activities before

launching officially. The actions listed below must be accomplished before

the business can start their operations.

Pre-operating year Year 1

Activities Aug Sept Oct Nov Dec Jan Feb

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 Conducting Market Study

Fund Sourcing

Negotiation for Rental Space

and Leasehold Improvements
Purchasing of Supplies,
Equipment’s, Machineries,
Furniture’s, and Fixtures
Registration of Permits and
Licenses

Recruitment and Training

Promotional Activities

Start of Business

3.5 Pre-Operating Expenses

Operating expenses are necessary and unavoidable for most businesses. For the

proposed business various operating expenses are necessary to gain a competitive

advantage and increase earnings in the future. Presented below are the estimated cost that

the business will incur prior to the start of the business:

Particulars Amount
Salaries and Wages ₱ 133,660.00
PHIC Contributions Expense 2,548.00
PAG-IBIG Contributions Expense 2,912.00
SSS Contributions Expense 9,420.00
Utility Expense 23,440.00
Business permits and licenses 10,466.00
Advertising Expenses 11,600.00
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 Repairs and Maintenance Expenses 10,000.00
Total ₱ 204,046.00

3.6 Office Equipment, and Furniture and Fixtures

The major purpose of office equipment is to improve the business operations and

allow personnel to work more efficiently. For the proposed business the following Office

equipment are necessary:

Item: DEVANT SMART FHD TV

Price: P15,000.00
Canvass Source: LAZADA
Quantity needed: 1 unit
Total Cost: P15,000.00
Estimated Useful Life: 5

Description:
43 Inches Smart TV
USB Multimedia Function

Item: Ceiling Fan

Price: P2,000.00
Canvass Source: Amigo
Quantity needed: 2 pc
Total Cost: P4,000.00
Estimated Useful Life: 5

Description:
Standard regulator series
3-blade design
Prevention of product falling off
Compact size of regulator
56 inches (1,400mm) blade span

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 Item: Water Dispenser
Price: P5,000.00
Canvass Source: Shopee
Quantity needed: 1
Total Cost: P5,000.00
Estimated Useful Life: 5

Description:
Free standing water dispenser
Hot and cold
Compressor type cooling
With mini storage cabinet
420W | (L-12″ W-12″ H-34.5″)

Item: Fire Extinguisher

Price: P2,000.00
Canvass Source: Shopee
Quantity needed: 1
Total Cost: P5,000.00
Estimated Useful Life: 5
Description:
ABC Dry Chemical Fire
Extinguisher
Size: 20lbss
Non Toxic
Non Conducting and Non
Corrosive
Brand: CYCLONE - ISO
Certified

Office Equipment Summary

Estimated
Monthly Annual
Office Equipment Unit Cost QTY Total Cost Useful Life
Depreciation Depreciation
(months)
FlatScreen TV 15,000.00 1 15,000.00 60 250.00 3,000.00
Ceiling Fan 2,000.0059 2 4,000.00 60 66.67 800.00
Water Dispenser 5,000.00 1 5,000.00 60 83.33 1,000.00
Fire Extinguisher 2,000.00 1 2,000.00 60 33.33 400.00
Total 26,000.00 433.33 5,200.00
Furniture and Fixtures

Item: Office table

Price: P8,000.00
Canvass Source: Amigo
Quantity needed: 1 unit
Total Cost: P8,000.00
Estimated Useful Life: 5

Description:
1208W x 620D x 760H mm
Metal Detachable screw on legs
With drawers

Item: Office Chair

Price: P2,500.00
Canvass Source: VANNIX
Quantity needed: 1 pc
Total Cost: P5,000.00
Estimated Useful Life: 5

Description:
360 degrees swivel function
Adjustable Height Pneumatic height
adjustment 300mm. Nylon base with
PU casters 150kg. Maximum weight
capacity

Item: White board

Price: P1,000.00
Canvass Source: VANNIX
Quantity needed: 2 pcs
Total Cost: P2,000.00
60 Estimated Useful Life: 5

Description:
3 ft. x 4 ft size
 Item: Monoblock Armchair
Price: P500.00
Canvass Source: Amigo
Quantity needed: 2 pcs
Total Cost: P1,000.00
Estimated Useful Life: 5

Description:
Plastic Solid Casting

Item: Monoblock Stool

Price: P300.00
Canvass Source: Amigo
Quantity needed: 2 pcs
Total Cost: P600.00
Estimated Useful Life: 5

Description:
Plastic Solid Casting

Item: Monoblock Table

Price: P1,500.00
Canvass Source: Amigo
Quantity needed: 1 pcs
Total Cost: P1,500.00
Estimated Useful Life: 5

Description:
Plastic Solid Casting
Metal 4 leg Stan

Furniture and Fixtures Summary

Estimated
Monthly Annual
Furniture and Fixtures Unit Cost QTY Total Cost Useful Life
Depreciation Depreciation
(months)
Office table 8,000.00 1 8,000.00 60 133.33 1,600.00
Office Chair 61
2,500.00 2 5,000.00 60 83.33 1,000.00
White Board 1,000.00 2 2,000.00 60 33.33 400.00
Monoblock Arm Chair 500.00 2 1,000.00 60 16.67 200.00
Monoblock Stool Chair 300.00 2 600.00 60 10.00 120.00
3.7 Administrative Expenses

Salaries and Wages

Daily Est. days in Cost per

Position QTY Total Daily Annual Cost Remarks
Rate a month Month
Manager/Cashier 1 500 500.00 26 13,000.00 156,000.00 Admin. Expense
Cooks 2 500 1,000.00 26 26,000.00 312,000.00 Direct Labor
Kitchen Crew 1 450 450.00 26 11,700.00 140,400.00 Admin. Expense
Service Crew 1 450 450.00 26 11,700.00 140,400.00 Admin. Expense
Total 2,400.00 62,400.00 748,800.00

Pre-Operating Year Year 1 to Year 3

Salaries and Wages Cost Allocation January to December
Nov-Dec (Recruitment)
(Start of Operation)
Total
Cost per Admin Direct Admin Direct Labor
Position Direct Labor Admin Expense
Month Expense Labor Expense (Part of COGS)
Manger/Cashier 13,000.00 13,000.00 26,000.00 156,000.00 156,000.00
Cook1 13,000.00 13,000.00 26,000.00 156,000.00 156,000.00
Cook2 13,000.00 13,000.00 26,000.00 156,000.00 156,000.00
Kitchen Crew 1 11,700.00 11,700.00 23,400.00 140,400.00 140,400.00
Service Crew 1 11,700.00 11,700.00 23,400.00 140,400.00 140,400.00
Total 62,400.00 26,000.00 36,400.00 - 124,800.00 312,000.00 436,800.00 748,800.00

Gross pay Philhealth PAG-IBIG SSS Total

Position Pre-Op Year Employee Mandatory
Employee Share Employee Share
(Nov-Dec) Share Deductions
Manger/Cashier 26,000.00 455.00 520.00 1,170.00 2,145.00
Cook1 26,000.00 455.00 520.00 1,170.00 2,145.00
Cook2 26,000.00 455.00 520.00 1,170.00 2,145.00
Kitchen Crew 1 23,400.00 409.50 468.00 1,035.00 1,912.50
Service Crew 1 23,400.00 409.50 468.00 1,035.00 1,912.50
Total 124,800.00 2,184.00 2,496.00 5,580.00 10,260.00

Gross pay Philhealth PAG-IBIG SSS Total

Position Year1-Year 3 Employee Mandatory
Employee Share Employee Share
(Jan-Dec) Share Deductions
Manger/Cashier 156,000.00 2,730.00 3,120.00 7,020.00 12,870.00
Cook1 156,000.00 2,730.00
62 3,120.00 7,020.00 12,870.00
Cook2 156,000.00 2,730.00 3,120.00 7,020.00 12,870.00
Kitchen Crew 1 140,400.00 2,457.00 2,808.00 6,210.00 11,475.00
Service Crew 1 140,400.00 2,457.00 2,808.00 6,210.00 11,475.00
Mandatory Contributions Expenses (Philhealth, Pag-ibig, and SSS)

Gross pay Philhealth PAG-IBIG SSS PHIC PAG-IBIG SSS

Net Take
Position Pre-Op Year Employee Employer Employee Employer Employee Employer Employer Contribution Contribution Contribution
Home Pay
(Nov-Dec) Share Share Share Share Share Share-SSS Share-EC Expense Expense Expense
Manger/Cashier 26,000.00 455.00 455.00 520.00 520.00 1,170.00 2,210.00 20.00 23,855.00 455.00 520.00 2,230.00
Cook1 26,000.00 455.00 455.00 520.00 520.00 1,170.00 2,210.00 20.00 23,855.00 455.00 520.00 2,230.00
Cook2 26,000.00 455.00 455.00 520.00 520.00 1,170.00 2,210.00 20.00 23,855.00 455.00 520.00 2,230.00
Kitchen Crew 1 23,400.00 409.50 409.50 468.00 468.00 1,035.00 1,955.00 20.00 21,487.50 409.50 468.00 1,975.00
Service Crew 1 23,400.00 409.50 409.50 468.00 468.00 1,035.00 1,955.00 20.00 21,487.50 409.50 468.00 1,975.00
Total 124,800.00 2,184.00 2,184.00 2,496.00 2,496.00 5,580.00 10,540.00 100.00 114,540.00 2,184.00 2,496.00 10,640.00

Gross pay Philhealth PAG-IBIG SSS PHIC PAG-IBIG SSS

Net Take
Position Year1-Year 3 Employee Employer Employee Employer Employee Employer Employer Contribution Contribution Contribution
Home Pay
(Jan-Dec) Share Share Share Share Share Share-SSS Share-EC Expense Expense Expense
Manger/Cashier 156,000.00 2,730.00 2,730.00 3,120.00 3,120.00 7,020.00 13,260.00 120.00 143,130.00 2,730.00 3,120.00 13,380.00
Cook1 156,000.00 2,730.00 2,730.00 3,120.00 3,120.00 7,020.00 13,260.00 120.00 143,130.00 2,730.00 3,120.00 13,380.00
Cook2 156,000.00 2,730.00 2,730.00 3,120.00 3,120.00 7,020.00 13,260.00 120.00 143,130.00 2,730.00 3,120.00 13,380.00
Kitchen Crew 1 140,400.00 2,457.00 2,457.00 2,808.00 2,808.00 6,210.00 11,730.00 120.00 128,925.00 2,457.00 2,808.00 11,850.00
Service Crew 1 140,400.00 2,457.00 2,457.00 2,808.00 2,808.00 6,210.00 11,730.00 120.00 128,925.00 2,457.00 2,808.00 11,850.00
Total 748,800.00 13,104.00 13,104.00 14,976.00 14,976.00 33,480.00 63,240.00 600.00 687,240.00 13,104.00 14,976.00 63,840.00

Office Supplies Expense

Purchase QTY per Pre-Operating

Supplies Expense Amount Year 1 Year 2 Year 3
Year Year
Office Supplies
Calculator 250.00 1 every two years 250.00 250.00
Personalized Official Receipt 135.00 1 every month 135.00 1,620.00 1,620.00 1,620.00
Ballpen 60.00 1 every two months 60.00 360.00 360.00 360.00
Logbook 300.00 1 every Quarter 300.00 1,200.00 1,200.00 1,200.00
Cash Box 450.00 1 every two years 750.00 750.00
Trash bins 1,200.00 1 every two years 1,200.00 1,200.00
Wall Clock 399.00 1 every two years 350.00 350.00
Other Supplies
Customized Apron Set 1,407.00 1 every Quarter 1,407.00 5,628.00 5,628.00 5,628.00
6 Pcs Seasoning Cont. 179.00 2 times a year 179.00 358.00 358.00 358.00
Napkin Dispenser 254.00 1 every Quarter 254.00 1,016.00 1,016.00 1,016.00
Disposable Gloves 100.00 1 every month 100.00 1,200.00 1,200.00 1,200.00
Disposable Utensils 60.00 1 every month 60.00 720.00 720.00 720.00
Recycled Kraft Brown Paper Bag 145.00 1 every month 145.00 1,740.00 1,740.00 1,740.00
Table Napkin Pack 290.00 1 every month 290.00 3,480.00 3,480.00 3,480.00
Broom and Dustpan 250.00 2 times a year 250.00 500.00 500.00 500.00
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Dishwashing Sponge 30.00 1 every month 30.00 360.00 360.00 360.00
Scotch Brite Stainless Steel 90.00 1 every month 90.00 1,080.00 1,080.00 1,080.00
Food Service Wipers 395.83 1 every month 395.83 4,749.96 4,749.96 4,749.96
Cleaner Disinfectant 350.00 1 every month 350.00 4,200.00 4,200.00 4,200.00
Utility Expense

Pre-Operating Year Year 1 to Year 3

Cost Allocation Jan to December
Est. Monthly Dec (Pre-operating)
Utility Expense (Start of Operation)
Exp. Total
FOH Admin Admin
Admin Expense FOH FOH
(part of COGS) Expense Expense
Rental Cost 10,000.00 5,000.00 5,000.00 10,000.00 60,000.00 60,000.00 120,000.00
Water Bill 2,000.00 1,000.00 1,000.00 2,000.00 12,000.00 12,000.00 24,000.00
Electric Bill 5,000.00 2,500.00 2,500.00 5,000.00 30,000.00 30,000.00 60,000.00
LPG Petron Gasul 3,900.00 3,900.00 46,800.00 46,800.00
Total 20,900.00 12,400.00 8,500.00 - 17,000.00 148,800.00 102,000.00 250,800.00

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