EXECUTIVE SUMMARY

The feasibility study is all about the affordable Filipino native

delicacy called kakanin. The researchers will convey on the production

and serving of your favourite kakanin with different style and twists. This

study covers on the product’s combination of excellent food at very

affordable price. The researcher, Angelica Aquino, Roi Angela Arcenal,

Sherylyn Granado, Genesis Laca , Luz Cerinna Oczon, are 4th year

Bachelor in Banking and Finance student of Polytechnic University of the

Philippines will be the partners of the business. The name of the

business is Fikakanin. It will offer different Filipino rice cakes that will

surely click on the market.

With the researcher conducted series of researches about the

kakanin, we came up the idea of bringing it to a business and establish a

snack bar that offers affordable yet delicious rice cake snacks. This

business will market not just people who love kakanin.

The business is located at Muralla St. Intramuros, Manila. The

target market of the study are students, employees, residence and

passerby surrounding the area.

1
 BUSINESS CONCEPT

Fikakanin is a Filipino business enterprise that caters Filipino

delicacy called “kakanin”. It is a snack bar besides the historic walls of

Intramuros. It offers variety of kakanin like puto, kutchinta, biko and

other varieties of rice cakes that are well known in the country. It is

officially opened as a business to meet and satisfy the demand of

kakanin.

Kakanin is a common snack in the country. Filipinos have created

many different kinds of rice cakes. In local language, it is called kakanin,

derived from the word kanin, meaning prepared rice. The kakanin we will

offer is somehow an innovation in the rice cake business.

The business will also offer some products that is perfectly

complements the food that we are offering. Beverages like coffee,

chocolates and gulaman are also available in the said business.

2
 DESCRIPTION OF THE BUSINESS

Kakanin is a native delicacy that is available in the country. Every

province in the country has its own specialty of kakanin. It can be just

made up of glutinous rice (malagkit), coconut milk, and sugar combined.

The history of kakanin is rich as its flavour. Many say that every kakanin

represents every culture of Filipinos.

Filipinos loves to eat rice. We cannot simply hide the fact that we

eat rice from the start of the day up to the end of it. We also eat rice

sometimes as snacks or merienda. And we the researchers also love to

eat kakanin and we see a huge potential to it as a product in the market.

The store will be having a cultural ambiance. It is located in

Intramuros Manila which is very rich in history.

Fikakanin will implement good combinations of historic ambiance

of the snack bar, and the affordable price of the meals to bring up

satisfactions to the customers.

3
 VISION OF THE BUSINESS

In the next five (5) years, the partners envisions the Fikakanin as

the most well-known kakanin shop around the Metro Manila. With over

50 branches and desires to expand and open more branches around the

Luzon. Fikakanin will establish a name besides well-known local and

international stores that will show the uniqueness of the Filipino-made

kakanin.

 To determine the feasibility on establishing kakanin shops in the

country

 To contribute in Philippine Economy and offers job to Filipinos

 To serve quality products with the use of proper marketing strategy

 To determine if the location would have a plentiful of demand and

a favourable business growth

 Apply good quality service that a kakanin shop could offer

 To identify if the cost of the products are affordable in the market

 To equate profitable to success

4
 Interpretation of the Logo

A logo is a symbol or other design adopted by an organization to

identify its products, uniform, vehicles, etc.

We decide to put a circle like twist in order to connect the main

goal of our business which is kakanin with a twist. Our kakanin is not

like the already known kakanin. We come up with idea to make a

combination of the varieties of the kakanin. And a fork in the middle

which is commonly used when eating kakanin because of its sticky

feeling.

5
 Project Implementation

Year 2016 2017

Planned June July August September October November December January
Activities
1. Business
Proposal
2. Feasibility
Study
3. Complying
Business Legal
Requirements
4. Advertising the
Business
5. Renovation
and Installation
of Furniture
6.
Recruiting/Hiring
and training of
Employees
7. Opening of the
Business

6
 Capitalization

The partners agreed to contribute Php 55,000.00 each, amounting

Php 275,000.00 in total. The capital will be used to acquire equipment

that is needed in the operation of the business. It wall also used to buy

raw materials and supplies and to provide for the operating expenses it

requires to be established. The capitalization must will be financed by

the partners from their own savings. In addition, they will contribute

their skill in managing the business to its full extent to achieve the goals

and success of the business.

PARTNERS CONTRIBUTION

Aquino, Angelica 55,000.00

Arcenal, Roi Angela 55,000.00

Granado, Sherylyn 55,000.00

Laca, Genesis 55,000.00

Oczon, Luz Cerinna 55,000.00

7
 PROJECTED COST

Machineries and Equipment Cost 20,997.25

Furniture and Fixtures 2,819.25

Store Supplies Cost 777.75

Kitchen Supplies Cost 3,593.75

Office Supplies Cost 513.00

Material Cost (3 mos.) 55,784.00

Salaries Expense (3 mos.) 76,656.00

Rental Expense (Inclusive of Utility

45,342.00
Expense) (3 mos.)

Advertising Expense 1,500.00

Legal Fees/Organizational Cost 17,395.00

Transportation Expense 5,000.00

Maintenance Expense 1,811.00

Uniform Allowance 3,200.00

Total 235,389.00

Margin of Safety 39,611.00

Total Project Cost 275,000.00

8
 CHAPTER I: THE MARKET

Market is the most important aspect of every feasibility study

conducted. It is the life that gives success to every business. Even if we

find things that make a business profitable, if there’s no demand, the life

of the business will reach its ending point even without reaching its

peak. It is the very start of the study and without it, we cannot go further

to the profitability and next series of studies we are conducting. That’s

why we are giving it importance to and good consideration in our study.

The market study aims to determine the following:

1. The respondents in the study.

2. The sample size of the study.

3. To create a questionnaire that is needed in the study.

4. To analyze and interpret the result of the survey.

5. To give justice to the price of the product that is acceptable to the

buyers that will yield into profit.

9
1.1 CUSTOMERS

Fikakanin’s target location is located at Muralla St. Intramuros

Manila. It is the oldest district and historic core of Manila, Philippines. It

is also called the Walled City, and at the time of the Spanish Colonial

Period was synonymous to the city of Manila itself. Nowadays, it is

considered as one of the tourist destination of the Philippines and many

establishments like schools, hotels, businesses are now present in the

current time. Intramuros consists of 5 barangays with a total population

of 5,935 as of 2015. We therefore conclude that it is a great location to

establish a snack bar.

Demand describes a consumer's desire and willingness to pay a

price for a specific good or service.

Identifying the respondents

Below are the results of the population study. It shows the present

finding in our market search.

A. Schools POPULATION (2011) POPULATION

(2015)
Mapua Institute of 8,093
Technology 13,857
Pamantasan ng Lungsod ng 9,283
Maynila (PLM) 9,896
Lyceum of the Philippines 11,451
University 13,538
Colegio de San Juan de 4,574
Letran 7,853

10
Manila High School 3,316 4,815
B. Employees
Government Sector 4,889 5,456
Private Sector 5,592 6,085
C. Tourists 411,154 433,220
D. Residents 5,015 5,935
Total 463,367 500,655

1.2 COMPETITORS

The area to be covered by the study is in Tiendas Del Parian

located at Muralla St., Intramuros, Manila. There are no direct

competitors in the area, mostly rice meals and coffee shops are around

the area. We choose five (5) indirect competitors (but the 2 carinderia

doesn’t have a description so we don’t include it here) namely:

1. 7/11

In the Philippines, 7-Eleven is run by the Philippine Seven

Corporation (PSC). Its first store, located in Quezon City, opened in 1984.

11
In 2000, President Chain Store Corporation (PCSC) of Taiwan, also a

licensee of 7-Eleven, purchased the majority shares of PSC and thus

formed a strategic alliance for the convenience store industry within the

area. At the end of 2015, 7-Eleven stores totalled 1,602, up 25 percent

from 1,282 stores in end-2014. A total of 1,391 7-Eleven stores are in

Luzon, 178 in Visayas, and 33 in Mindanao.

2. MINISTOP

MINISTOP is a 24-hour convenience store chain and is a franchise

of MINISTOP Co. Ltd., one of the largest convenience store chains in

Japan. The store carries a wide assortment of merchandise and an

extensive selection of ready-to-eat products.

3. MCDONALD’S

12
 McDonald's is the world's largest chain of hamburger fast food

restaurants, serving around 68 million customers daily in 119 countries

across 36,538 outlets.

1.3 MARKET RESEARCH

To identify the demand, the researcher conducted a survey on the

proposed location of the business. The survey helped us to determine the

percentage of people who demand for kakanin.

In order to get the sampling size, the researchers used the

Arithmetic Straight Line formula to determine the number of respondents

in each students, employees and passersby/tourist to have balance

distributions of questionnaire forms and get a reliable data.

Arithmetic Straight Line Formula

b = Yn – Yc

N–1

13
Where:

Yc = initial value (first year)

Yn = final value (last year)

N = number of years

A. Schools Yn-Yc / N-1 b

Mapua Institute of 13,857-8,093 / 5-1
Technology 1,441
Pamantasan ng Lungsod ng 9,896-9,283 / 5-1
Maynila (PLM) 153.25
Lyceum of the Philippines 13,538-11,451 / 5-1
University 521.75
Colegio de San Juan de 7,853-4,574 / 5-1
Letran 819.75
Manila High School 4,815-3,316 / 5-1 374.75
B. Employees
Government Sector 5,456-4,889 / 5-1 141.75
Private Sector 6,085-5,592 / 5-1 123.25
C. Tourists 433,220-411,154 / 5-1 5516.5
D. Residents 5,935-5,015 / 5-1 230

POPULATION No. of
A. Schools PERCENTAGE
(2016) Respondents
Mapua Institute of
3.00% 12
Technology 15,298
Pamantasan ng
Lungsod ng 1.97% 8
Maynila (PLM) 10,049
Lyceum of the
Philippines 2.76% 11
University 14,060
Colegio de San
1.70% 7
Juan de Letran 8,673
Manila High School 5,190 1.02% 4
B. Employees
Government Sector 5,598 1.10% 4
Private Sector 6,208 1.22% 5
C. Tourists 438,737 86.03% 344
D. Residents 6,165 1.21% 5
Total 509,977 100% 400

14
 The actual population were determined using the growth rate we

computed by using the Arithmetic Straight Line Formula.

Slovin’s Formula

Formula: N
n=
1+Ne2

Where: N = number of people that can qualify in the area of study

E = margin of error (5%)

n = number of respondents

Solution: n = 509,977/1+509,977 (0.05)2

n = 509,977/1,275.94

n = 399.69 or 400 respondents

The 400 respondents will represent the population of our location.

These respondents were requested to answer the questionnaires as part

of our research on demand. The information gathered will serve as our

foundation to determine the demand for kakanin within the location.

15
 A. SURVEY ANALYSIS

TABLE 1: DISTRIBUTION OF RESPONDENTS ACCORDING TO AGE

AGE FREQUENCY PERCENTAGE

15-19 187 46.75%
20-24 149 37.25%
25-29 46 11.50%
30 and above 18 4.50%
TOTAL 400 100%

FIGURE 1: DISTRIBUTION OF RESPONDENTS

ACCORDING TO AGE
50.00% 46.75%
45.00%
40.00% 37.25%
35.00%
30.00%
25.00%
20.00%
15.00% 11.50%
10.00%
4.50%
5.00%
0.00%
15-19 20-24 25-29 30 and above

Analysis:

The majority of the respondents’ age are between 15-19 years old

which compromises 187 or 46.75% of the total respondents. 149 or

37.25% were between 20-24 years old, 46 or 11.50% were between 25-29

years old, 18 or 4.50% were 30 years old and above.

16
 TABLE 2: DISTRIBUTION OF RESPONDENTS ACCORDING TO

OCCUPATION

OCCUPATION FREQUENCY PERCENTAGE

Student 336 84%
Employed 58 14.50%
Self-employed 6 1.50%
Unemployed 0 0%
TOTAL 400 100%

FIGURE 2: DISTRIBUTION OF RESPONDENTS

ACCORDING TO OCCUPATION

90.00% 84.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00% 14.50%
1.50%
10.00% 0.00%
0.00%
Student Employed Self-employed Unemployed

Analysis:

Out of 400 respondents, 336 or 84% were students. 58 or 14.50%

of the total respondents were employed and 6 or 1.5% were self-

employed.

17
TABLE 3: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR

MONTHLY INCOME/ALLOWANCE

ALLOWANCE FREQUENCY PERCENTAGE

₱ 5, 000 and below 214 53.50%
₱ 5,001-10,000 91 22.75%
₱ 10,001-15,000 24 6%
₱ 15,001 and above 7 1.75%
INCOME
₱ 5, 000-10, 000 9 2.25%
₱ 10, 001-15,000 16 4%
₱ 15, 001-20, 000 25 6.25%
₱ 20,001 and above 14 3.50%
TOTAL 400 100%

FIGURE 3: DISTRIBUTION OF RESPONDENTS

ACCORDING TO THEIR MONTHLY INCOME/
ALLOWANCE
₱ 20,001 and above 1.25%
₱ 15,001-20,000 6.25%
₱ 10,001-15,000 2.5%
₱ 5,000-10,000 2.25%
₱ 15, 001 and above 1.75%
₱ 10, 001-15,000 6.00%
₱ 5, 001-10,000 22.75%
₱ 5, 000 and below 53.50%

0.00% 10.00% 20.00% 30.00% 40.00% 50.00% 60.00%

18
Analysis:

This figure shows the monthly allowance or income of the

respondents. Out of 400 respondents 336 or 84% are students, 214 or

53.50% of them received a monthly allowance of ₱5, 000 and below; 91

or 22.75% of them received a monthly allowance of ₱ 5,001-10,000; 24 or

6% of them received a monthly allowance of ₱10,001-15,000; and the 7

or 1.75% of them received a monthly allowance of ₱15,001 and above.

Out of 400 respondents, 64 or 16% of them are employed and self-

employed, 25 or 6.25% of them received a monthly income of ₱15,001-

20,000, 16 or 4% of them received ₱10,000-15,000, 14 or 3.50% of them

received a monthly income of ₱20,001 and above, 9 or 2.25% of them

received a monthly income of ₱5,000-10,000.

19
 TABLE 4: DISTRIBUTION OF RESPONDENTS WHO BUY KAKANIN

FREQUENCY PERCENTAGE
YES 322 80.50%
NO 78 19.50%
TOTAL 400 100%

FIGURE 4: DISTRIBUTION OF RESPONDENTS

WHO BUY KAKANIN
90.00%
80.50%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
19.50%
20.00%
10.00%
0.00%
Yes No

Analysis:

359 or 80.50% of the total respondents buy coffee in a coffee shop

while the remaining 59 or 19.50% don’t buy coffee in a coffee shop.

20
 TABLE 5: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW

MUCH THEY USUALLY SPEND IN BUYING KAKANIN

FREQUENCY PERCENTAGE
₱10.00 81 25.16%
₱15.00 96 29.81%
₱20.00 75 23.29%
₱25.00 59 18.32%
Others 11 3.42%
TOTAL 322 100%
*Out of 400 respondents, only 322 are buying kakanin.

FIGURE 8: DISTRIBUTION OF RESPONDENTS

ACCORDING TO HOW HOW MUCH THEY
USUALLY SPEND IN BUYING KAKANIN

35.00%
29.81%
30.00%
25.16%
25.00% 23.29%

20.00% 18.32%

15.00%
10.00%
5.00% 3.42%

0.00%
₱10.00 ₱15.00 ₱20.00 ₱25.00 Other

Analysis:

Out of 322 respondents, 96 or 29.81% usually spend ₱15.00 in

buying kakanin, 81 or 25.16% spend ₱10.00, 75 or 23.29% spend ₱20.00

and 15 or 18.32% usually spend ₱25.00.

21
 TABLE 6: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW

OFTEN THEY USUALLY BUY KAKANIN

FREQUENCY PERCENTAGE
Daily 23 7.14%
Weekly 120 37.27%
Monthly 169 52.48%
Annually 10 3.11%
TOTAL 322 100%
*Out of 400 respondents, only 322 are buying kakanin.

FIGURE 8: DISTRIBUTION OF RESPONDENTS

ACCORDING TO HOW OFTEN THEY USUALLY
BUY KAKANIN
60.00%
52.48%
50.00%

40.00% 37.27%

30.00%

20.00%

10.00% 7.14%
3.11%
0.00%
Daily Weekly Weekly Annually

Analysis:

Out of 322 respondents who buy kakanin, 169 or 52.48% buy

kakanin monthly; 120 or 37.27% buy weekly, 23 or 7.14% buy daily and

the remaining 10 or 3.11% buy kakanin annually.

22
TABLE 7: DISTRIBUTION OF RESPONDENTS WHO WILL PATRONIZE

OUR KAKANIN BUSINESS

FREQUENCY PERCENTAGE
YES 298 92.55%
NO 24 7.45%
TOTAL 322 100%
*Out of 400 respondents, only 322 are buying kakanin.

FIGURE 9: DISTRIBUTION OF
RESPONDENTS WHO WILL PATRONIZE OUR
KAKANIN BUSINESS
100.00% 92.55%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
7.45%
10.00%
0.00%
YES NO

Analysis:

298 or 92.55% of the total respondents will patronize our kakanin

business and only 24 or 7.45% of the total respondents said that they

will not patronize our kakanin business.

23
 TABLE 8: DISTRIBUTION OF RESPONDENTS ACCORDING TO WHAT

TYPE OF KAKANIN WILL THEY BUY

FREQUENCY PERCENTAGE
Ube Biko ₱20 24 8.05%
Biko Pandan ₱20 29 9.73%
Biko Champorado ₱20 21 7.05%
Suman Moron ₱20 14 4.70%
Lechetin ₱20 9 3.02%
Choco Cassava Cake ₱25 35 11.75%
Leche Suman ₱25 23 7.72%
Puto Flan ₱25 18 6.04%
Puto-pao ₱25 15 5.03%
Putchinta ₱25 13 4.36%
Bibingkang Pinipig ₱25 29 9.73%
Sweet Sushi ₱25 19 6.38%
Palitaw de Yema ₱20 17 5.70%
Sumang Pandan ₱20 14 4.70%
Maja de Ube ₱25 11 3.69%
Sumang Mangga ₱25 7 2.35%
TOTAL 298 100%
*Out of 400 respondents, only 298 will patronize our kakanin business.

FIGURE 10.2: DISTRIBUTION OF RESPONDENTS

ACCORDING TO WHAT TYPE OF KAKANIN WILL
14.00% THEY BUY
12.00%
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%

24
Analysis:

This figure shows the types of kakanin preferred by the

respondents. Out of 298 respondents will patronize our kakanin

business, 35 or 11.75% prefer Chocó cassava cake; 29 or 9.73% prefer

bibingkang pinipig and biko pandan; 24 or 8.05% prefer ube biko; 23 or

7.72% prefer leche suman; 21 or 7.05% prefer biko champorado; 19 or

6.38% prefer leche suman; 18 or 6.04% puto flan; 17 or 5.90% prefer

puto-pao; 17 or 5.70% prefer palitaw de yema; 15 or 5.03% prefer puto-

pao; 14 or 4.70% prefer sumang pandan and suman moron; 13 or 4.36%

prefer putchinta; 11 or 3.69% prefer maja de ube; 7 or 2.35% prefer

sumang mangga.

25
 TABLE 9: DISTRIBUTION OF RESPONDENTS ACCORDING TO THE

FACTORS THEY CONSIDER WHEN BUYING KAKANIN

FREQUENCY PERCENTAGE
Taste 95 31.88%
Cleanliness 58 19.46%
Price 66 22.15%
Quality of Product 51 17.11%
Friendly Services 28 9.40%
Others 0 0
TOTAL 298 100%
*Out of 400 respondents, only 298 will patronize our kakanin business

FIGURE 8: DISTRIBUTION OF RESPONDENTS

ACCORDING TO THE FACTORS THEY
CONSIDER WHEN BUYING KAKANIN

35.00% 31.88%
30.00%
25.00% 22.15%
19.46%
20.00% 17.11%
15.00% 9.40%
10.00%
5.00% 0.00%
0.00%
Taste Cleanliness Price Quality of Friendly Others
Product Services

Analysis:

95 or 31.88% of the respondents said that they consider the taste

when buying kakanin; 66 or 22.15% consider the price; 58 or 19.46%

consider the cleanliness; 51 or 17.11% consider the quality of the

product; and 28 or 9.40% consider the friendly service.

26
 TABLE 10: DISTRIBUTION OF RESPONDENTS WHO WILL PREFER

SOME BEVERAGES WHILE EATING THEIR KAKANIN

FREQUENCY PERCENTAGE
YES 290 97.32%
NO 8 2.68%
TOTAL 298 100%

FIGURE 11: DISTRIBUTION OF

RESPONDENTS WHO PREFER BEVERAGE
WHILE EATING THEIR KAKANIN
120.00%
97.32%
100.00%
80.00%
60.00%
40.00%
20.00%
2.68%
0.00%
YES NO

Analysis:
Most of the respondents prefer beverages while eating kakanin

which represents 290 or 97.32% of the total respondents and the

remaining 8 or 2.68% doesn’t prefer beverages while eating kakanin.

27
TABLE 11: DISTRIBUTION OF RESPONDENTS ACCORDING TO WHAT

BEVERAGE THEY WILL ADD TO KAKANIN

FREQUENCY PERCENTAGE
Hot Choco 139 47.93%
Coffee 104 35.86%
Tea 33 11.38%
Others 14 4.83%
TOTAL 290 100%
*Out of 400 respondents, only 290 wants beverage while eating kakanin.

FIGURE 11: DISTRIBUTION OF

RESPONDENTS ACCORDING TO WHAT
BEVERAGE THEY WILL ADD TO KAKANIN

60.00%
47.93%
50.00%
40.00% 35.86%
30.00%
20.00% 11.38%
10.00% 4.83%
0.00%
Hot Choco Coffee Tea Others

Analysis:
Most of the respondents prefer hot chocolate which represents 139

or 47.93% of the total respondents, 104 or 35.86% prefer coffee, 33 or

11.38% prefer tea and the remaining 14 or 4.83% prefer other beverage.

28
 TABLE 12: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW

OFTEN THEY USUALLY BUY BEVERAGE

FREQUENCY PERCENTAGE
Daily 53 18.28%
Weekly 108 37.24%
Monthly 129 44.48%
Annually 0 0%
TOTAL 290 100%
*Out of 400 respondents, only 290 wants beverage while eating kakanin.

FIGURE 13: DISTRIBUTION OF RESPONDENTS

ACCORDING TO HOW OFTEN THEY USUALLY
BUY BEVERAGE

50.00% 44.48%

40.00% 37.24%

30.00%
18.28%
20.00%

10.00%
0.00%
0.00%
Daily Weekly Weekly Annually

Analysis:
Out of 290 respondents who prefer beverage while eating kakanin,

129 or 44.48% of it said that they buy beverage monthly; 108 or 37.24%

will buy weekly; 53 or 18.28% buy beverage daily and 0 for annually.

29
 TABLE 13: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW

MANY BEVERAGE THEY USUALLY DRINK

FREQUENCY PERCENTAGE
1 268 92.41%
2 18 6.21%
3 4 1.38%
Others 0 0%
TOTAL 290 100%
*Out of 400 respondents, only 290 wants beverage while eating kakanin.

FIGURE 13: DISTRIBUTION OF RESPONDENTS

ACCORDING TO HOW MANY BEVERAGE THEY
USUALLY DRINK

100.00% 92.41%

80.00%
60.00%
40.00%
20.00% 6.21% 1.38% 0.00%
0.00%
1 2 3 Others

Analysis:
Out of 290 respondents who prefer beverage while eating kakanin,

268 or 92.41% of it said that they usually buy 1 beverage; 18 or 6.21%

usually buy 2 beverages; and only 4 or 1.38% usually buy 3 beverages.

30
TABLE 14: DISTRIBUTION OF RESPONDENTS ACCORDING TO WHAT

SIZE OF BEVERAGE THEY USUALLY BUY

FREQUENCY PERCENTAGE
12 oz. 59 20.34%
16 oz. 163 56.21%
18 oz. 68 23.45%
TOTAL 290 100%
*Out of 400 respondents, only 290 wants beverage while eating kakanin.

FIGURE 13: DISTRIBUTION OF RESPONDENTS

ACCORDING TO WHAT SIZE OF BEVERAGE
THEY USUALLY BUY

60.00% 56.21%

50.00%

40.00%
30.00% 23.45%
20.34%
20.00%

10.00%

0.00%
12 oz. 16 oz. 18 oz.

Analysis:
Out of 290 respondents who prefer beverage while eating kakanin,

163 or 56.21% of it said that they prefer to buy beverage in 16 oz.; 68 or

23.45% prefer 18 oz.; and the remaining 59 or 20.34% prefer 12

31
 TABLE 15: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW

OFTEN WILL THEY VISIT “FIKAKANIN”

FREQUENCY PERCENTAGE
Daily 24 8.05%
Weekly 124 41.61%
Monthly 144 48.32%
Annually 6 2.02%
TOTAL 298 100%
*Out of 400 respondents, only 298 will patronize our kakanin business.

FIGURE 13: DISTRIBUTION OF RESPONDENTS

ACCORDING TO HOW OFTEN WILL THEY VISIT
FIKAKANIN

60.00%
48.32%
50.00%
41.61%
40.00%

30.00%

20.00%
8.05%
10.00%
2.02%
0.00%
Daily Weekly Weekly Annually

Analysis:
Out of 298 respondents who will patronize our business, 144 or

48.32% of it said that they will visit monthly; 124 or 41.61% will visit

weekly; 28 or 8.70% will visit daily and only 8 or 2.48% will visit

annually.

32
 B. DEMAND ANALYSIS

TABLE 16: HISTORICAL POPULATION

YEAR TOTAL POPULATION

2011 463,367
2012 472,690
2013 482,014
2014 491,333
2015 500,655

Using the Arithmetic Straight Line formula we got the population

growth rate of each schools, employees and tourists with the given

population of 2011 and 2015. The population from 2012 – 2014 were

determined using the growth rate.

TABLE 17: ACTUAL POPULATION

YEAR TOTAL POPULATION

2016 509,977

The actual population were determined using the growth rate we

computed by using the Arithmetic Straight Line Formula.

33
 Table 18: PROJECTED POPULATION

YEAR TOTAL POPULATION

2017 519,302
2018 528,621
2019 537,943
2020 547,266
2021 556,590

Using the Arithmetic Straight Line formula we got the population

growth rate of each schools, employees and tourists with the given

population of 2011 and 2015. The population from 2017 – 2021 were

determined using the growth rate.

TABLE 19: ACTUAL ANNUAL DEMAND

No. of No. of Frequency

Year Population Buyers on Patronize Total
other rs of Daily Weekly Monthly Annually Demand
shops Fikakanin (8.05%) (41.61%) (48.32%) (2.02%)
(80.50%) (92.55%)
2016 509,977 410,531 379,947 30,586 158,096 183,590 7,675 379,947
No. of Buyers on other shops = Population x % Kakanin Buyers

No. of Patronizers of Fikakanin = No. of Buyers on other shops x %Will

patronize Fikakanin

Projected Annual Demand = (Patronizers of Fikakanin

x%Daily)+(Patronizers of Fikakanin x% Weekly)+( (Patronizers of

Fikakanin x %Monthly)+ (Patronizers of Fikakanin x %Annually)

34
 TABLE 20: HISTORICAL ANNUAL DEMAND

No. of No. of Frequency

Year Population Buyers Patronizers Total
Daily Weekly Monthly Annually
on other of Demand
(8.05%) (41.61%) (48.32%) (2.02%)
shops Fikakanin
(80.50%) (92.55%)
2011 463,367 373,010 345,221 27,790 143,646 166,811 6,973 345,221
2012 472,690 380,515 352,167 28,349 146,537 170,167 7,114 352,167
2013 482,014 388,021 359,114 28,909 149,427 173,524 7,254 359,114
2014 491,333 395,523 366,057 29,468 152,316 176,879 7,394 366,057
2015 500,655 403,027 373,002 30,027 155,206 180,235 7,535 373,002
No. of Buyers on other shops = Population x %Kakanin Buyers

No. of Patronizers of Fikakanin = No. of Buyers on other shops x %Will

patronize Fikakanin

Projected Annual Demand = (Patronizers of Fikakanin

x%Daily)+(Patronizers of Fikakanin x% Weekly)+( (Patronizers of

Fikakanin x%Monthly)+ (Patronizers of Fikakanin x %Annually)

TABLE 21: PROJECTED ANNUAL DEMAND

No. of No. of Frequency

Year Population Buyers Patronizers Total
on other of Daily Weekly Monthly Annually Demand
shops Fikakanin (8.05%) (41.61%) (48.32%) (2.02%)
(80.50%) (92.55%)
2017 519,302 418,038 386,894 31,145 160,987 186,947 7,815 386,894
2018 528,621 425,540 393,837 31,704 163,876 190,302 7,956 393,837
2019 537,943 433,044 400,782 32,263 166,765 193,658 8,096 400,782
2020 547,266 440,549 407,728 32,822 169,656 197,014 8,236 407,728
2021 556,590 448,055 414,675 33,381 172,546 200,371 8,376 414,675
No. of Buyers on other shops = Population x %Kakanin Buyers

No. of Patronizers of Fikakanin = No. of Buyers on other shops x %Will

patronize Fikakanin

Projected Annual Demand = (Patronizers of Fikakanin

x%Daily)+(Patronizers of Fikakanin x%TwWeek;yice a Week)+(

35
(Patronizers of Fikakanin x%Monthly)+ (Patronizers of Fikakanin x

%Annually)

C. SUPPLY ANALYSIS

TABLE 22: ANNUAL SUPPLY OF INDIRECT COMPETITORS

INDIRECT COMPETITORS ANNUAL SUPPLY Growth Rate (2016)

7 Eleven 182,000 1.64%
Ministop 163,800 1.56%
McDonald’s 237,250 1.78%
Chamber 1 (Carinderia) 109,500 1.35%
Chamber 2 (Carinderia) 127,750 1.40%
Source: The following data are given by the indirect competitors

TABLE 23: PROJECTED SUPPLY OF INDIRECT COMPETITORS

INDIRECT Annual 2017 2018 2019 2020 2021

COMPETITORS Growth
Rate
(2016)
7 Eleven 1.64% 184,985 188,019 191,102 194,236 197,422
Ministop 1.56% 166,355 168,950 171,586 174,263 176,981
McDonald’s 1.78% 241,473 245,771 250,146 254,599 259,130
Chamber 1.35% 110,978 112,476 113,995 115,534 117,094
1(Carinderia)
Chamber 1.40% 129,539 131,352 133,191 135,056 136,946
2(Carinderia)
TOTAL 833,330 846,568 860,020 873,688 887,573

36
 TABLE 24: PROJECTED MARKET SHARE OF COMPETITIORS

YEAR ANNUAL 7 MARKET MINISTOP MARKET MCDONALD’S MARKET CHAMBER MARKET CHAMBER MARKET
DEMAND ELEVEN SHARE SUPPLY SHARE SUPPLY SHARE 1 SUPPLY SHARE 2 SUPPLY SHARE
SUPPLY
2017 1,114,255 184,985 16.60% 166,355 14.93% 241,473 21.67% 110,978 9.96% 129,539 11.63%
2018 1,134,251 188,019 16.58% 168,950 14.90% 245,771 21.67% 112,476 9.92% 131,352 11.58%
2019 1,154,252 191,102 16.56% 171,586 14.87% 250,146 21.67% 113,995 9.88% 133,191 11.54%
2020 1,174,257 194,236 16.54% 174,263 14.84% 254,599 21.68% 115,534 9.84% 135,056 11.50%
2021 1,194,264 197,422 16.53% 176,981 14.82% 259,130 21.70% 117,094 9.80% 136,946 11.47%

Market Share of Competitors = Annual Supply/Annual Demand x 100%

Annual Demand = Demand x Frequency of Repetition

Frequency of Repetition: 2.88

37
 D. DEMAND-SUPPLY ANALYSIS

TABLE 25: DEMAND-SUPPLY ANALYSIS

Year Annual Total Supply Total Market Demand Gap

Demand (Competitors) Share of Unit %
Competitors

2017 1,114,255 833,330 74.79% 280,925 25.21%

2018 1,134,251 846,568 74.65% 287,683 25.36%
2019 1,154,252 860,020 74.52% 294,232 25.49%
2020 1,174,257 873,688 74.40% 300,569 25.60%
2021 1,194,264 887,573 74.32% 306,691 25.68%
Demand Gap = Annual Demand – Annual Supply

Market Share of Competitors = Annual Supply/Annual Demand x 100%

Annual Demand = Demand x Frequency of Repetition

Frequency of Repetition: 2.88

Analysis:

The demand shown is the projected annual demand which is

computed by multiplying the total number of population by percentage of

who buys kakanin which is 80.50% and then multiplied to the

percentage of who will patronize Fikakanin which is 92.55%. The supply

shown is the total supply of the competitors of Fikakanin. Demand gap is

the total quantity demanded less the total quantity supplied.

38
 TABLE 26: MARKET SHARE OF FIKAKANIN

Year Annual Market Share

Demand Unit %
2017 1,114,255 45,127 4.05%
2018 1,134,251 47,071 4.15%
2019 1,154,252 49,056 4.25%
2020 1,174,257 51,080 4.35%
2021 1,194,264 53,145 4.45%

Analysis:

The supply of Fikakanin is based on the projected capacity of the

business to supply the market annually.

1.4 MARKETING PLAN

Marketing Mix

It is used by the marketing and the marketers. It is also called the

four Ps: which is the product, price, place, and promotion. It is a

business tools that the companies used to produce a desired response

from its target market.

39
 A. PRODUCT

The Fikakanin will provide fast and efficient service while

maintaining a reasonable price. The store will serve different combination

of known favourite kakanin’s of Filipinos. The researchers will try out if

these kakanin will get the attention of the customers.

Ube Biko
A native rice cake with violet yams – a dreamy dessert or snack perfect
with a coffee.

Serves 5 Prep Time: 20 min Cook Time: 45 min Total Time:

1 hr 5 min

Ingredients:
2 cups malagkit (sweet rice),
cooked

1 cup mashed cooked ube

1 can gata (coconut milk)

3/4 cup condensed milk

Procedures:

1. Heat pan. Pour gata (coconut milk) and bring to a boil.

2. Pour condensed milk and mashed ube. Stir until mixture is
creamy.
3. Add cooked malagkit (sweet rice) and continue mixing moderately
until well blended and dry.
4. Pour in a tray and let it cool down. Serve.

40
Biko Pandan
A two-layered steamed combination of glutinous rice on the bottom and
silky smooth pandan custard on top. The flavor and the escence of
pandan, makes this recipe delightful and good.

Serves 8 Prep Time: 15 min Cook Time: 45 min Total Time:

1 hr

Ingredients:

RICE LAYER SUGAR SYRUP

1 Cup glutinous 4-5 Pieces fresh
rice pandan
1 Can coconut 1 Cup sugar
milk 1/2 Cup water
Pinch of salt

CUSTARD
1/4 Cup flour
2 Teaspoon corn starch
4 Eggs
1 Cup thick coconut milk
Pinch of salt
Procedures:
RICE LAYER
1. In a rice cooker, over the stove or in a steamer, cook the glutinous
rice with the thin coconut milk and salt.
2. Put banana leaves on the bottom of an 8 inch baking pan.
3. Spoon the cooked rice into the prepared pan.
4. Press the rice firmly onto the base of the pan to form an even and
compact layer.
5. Cover and steam, for about 20 minutes over medium heat.
6. Once done, reduce heat to low but keep the baking pan inside the
steamer.
PANDAN SYRUP
7. Wash and cut fresh pandan leaves into small pieces.
8. With a mortar and pestle or a blender, mash the leaves finely.
9. You can use a little amount of water to make it into a paste.
10. In a deep sauce pan put water, sugar and mashed pandan
leaves.
11. Cook over medium low heat till sugar has dissolved. Remove
and set aside to cool.
CUSTARD LAYER
12. Mix the thick coconut milk with the prepared pandan syrup,
and bring to a boil.

41
13. Combine flour, corn starch, eggs and salt. Whisk till smooth.
14. Slowly drizzle over the pandan syrup while whisking.
15. Cook the custard over medium low heat, stirring
continuously till custard thickens slightly.
16. Pour the custard over the rice layer.
17. Cover and steam over medium low heat for another 15-20
minutes or till custard is set.

42
Biko Champorado
Pinoy bake sticky rice chocolate cake that is cooked with the flavor of
chocolate rice pudding.

Serves 12 Prep Time: 10 min Cook Time: 20 min Total Time:

30 min

Ingredients
4 cups sweet rice (glutinous rice)

4 cups water for rice cooking

2 cup coconut milk

2 Cups white sugar

3 Tablea or 3 tablespoon cocoa

powder

1 Can condensed milk (300ml)

Procedures:
1. Preheat oven to 350 degrees ºF.
2. Grease a 9x13 inch baking pan, or line with banana leaves.
3. Cook the rice in the rice cooker.
4. Boil the coconut milk and chocolate tablea until dissolve.
5. Add sugar, keep stirring until it gets very sticky.
6. Scoop some caramel syrup for toppings.
7. Add the milk into the chocolate caramel syrup and mix well.
8. Pour the cook rice into the cooking pan with the chocolate caramel,
mix well till blended.
9. Pour the rice mixture in a baking pan and spread the top with the
toppings.
10. Place in the middle rack and bake for 20 mins.

43
 Suman Moron
Moron is a milk and chocolate twisted flavored wrapped sticky rice cake
(suman), a native delicacy in Tacloban Philippines . A smoother type of
suman that is made up of 2 types of rice, cooked in coconut milk, milk
and cocoa powder.

Serves 10 Prep Time: 20 min Cook Time: 40 min Total Time:

1 hr

Ingredients:
1 1/2 Cup rice
flour MILK MIXTURE
1/2 Cup glutinous 1 1/2 Cup rice flour
rice flour 1/2 Cup glutinous
4 Tablespoon rice flour
cocoa powder 1/2 Cup evaporated
1 Teaspoon vanilla milk
1 Cup coconut 1 Teaspoon vanilla
milk 1 Cup coconut milk
1 Cup brown 1 Cup white sugar
sugar
1/4 Cup chopped FOR WRAPPING
roasted peanuts Banana leaves
CHOCOLATE MIXTURE Cooking twine
Procedures:
MILK MIXTURE
1. In a bowl mix the 2 types of flour until well combined.
2. In a non stick pan, add the rice mixture, white sugar, evaporated
milk, coconut milk, vanilla.
3. Turn the heat to medium and stirring constantly until thick and
smooth.
4. Transfer into a plate and set aside to cool.
CHOCOLATE MIXTURE
5. In a bowl mix the 2 types of flour until well combined.
6. In the same pan, pour the rice mixture and add the coconut milk,
brown sugar, cocoa, vanilla and peanut.
7. Turn the heat to medium and stirring constantly until oily and
smooth.
8. Transfer into a plate and set aside to cool.
WRAPPING AND STEAMING
9. Prepare the leaves for wrapping by passing over stove flame, brush
with butter or margarine.
10. Take a heaping table spoon of chocolate mixture and roll into
a 3/4" tuber shape by hands.
11. Do the same process on the plain milk mixture.

44
12. Place the 2 tuber side by side and twist to form a thicker two
color tuber.
13. Place the tuber in 2 pieces of banana leaves, roll and tie a
string at both end to secure.
14. Steam for half an hour in a double boiler container or
steamer.

45
Lechetin
This Filipino traditional flan dessert is a combination of leche flan and
gelatin in pineapple syrup. A twist of pineapple in a custard and layer of
soft caramel on top.

Serves 6 Prep Time: 15 minCook Time: 30 min Total Time: 45

min

Ingredients:
4 Envelopes unflavored
gelatin
4 Eggs
1 Can (354 ml) evaporated
milk
1 1/2 Cup pineapple juice
3/4 Cup white sugar
1/4 Teaspoon vanilla
extract
2 Tablespoon brown sugar
2 Tablespoon water

Procedures:

1. Caramelize 1 tablespoons of brown sugar in 1 tablespoon of water

by direct heat in each tin pan.
2. Pour pineapple juice in a sauce pan over medium heat, add white
sugar and keep stirring until dissolve.
3. Once sugar are dissolved, add gelatin and stir. Do not let it boil.
4. In a large bowl beat egg yolks, add milk and mix until well combine
5. Pour the gelatin mixture in milk mixture, keep stirring until well
incorporated.
6. Pour unto the oval shaped tin pan, using a strainer to avoid
bubbles.
7. Let it set and cool in the refrigerator for 2-3 hours.

46
Choco Cassava Cake
A chewy and savoury Pinoy delicacy that everyone can satisfy in, the
traditionalcassava cake dessert. The chocolate cream toppings and the
cocoa texture ofcassava, something that everyone can enjoy.

Serves 3 Prep Time: 20 minCook Time: 1 hr Total Time: 1 hr 20 min

Ingredients:
CAKE
1 Packed (454 G)
frozen TOPPINGS
grated cassava 1 Packet (28g)
1/4 Cup cocoa hot chocolate
powder mix
4 Tablespoon 1/4 Cup
sugar evaporated milk
3 Tablespoon 1/4 Cup
melted butter condensed milk
1 Cup
evaporated milk
1/2 Cup
condensed milk

Procedures:

1. Preheat oven to 325° f, and lightly grease the desired baking pan.
2. In a large bowl, combine the grated cassava, cocoa powder, sugar,
condensed milk, evaporated milk and melted butter.
3. Mix thoroughly until even in consistency.
4. Pour into the desired greased pans, bake in a preheated oven for
45 minutes.
5. Combine hot chocolate mix in evaporated milk, blend until
completely combined.
6. Add-in condensed milk, mix thoroughly until even in consistency.
7. Pour on top of cooked cassava cake, bake the cake for another 15
minutes.
8. Run a thin-bladed knife or a metal spatula, around the edges to
loosen.

47
Leche Suman
Two layered dessert with creamy and delicious caramel topped custard
base dessert, and steamed glutinous rice mixed with eggs and condensed
milk.

Serves 12 Prep Time: 20 minCook Time: 55 min Total Time:1 hr 15

min

Ingredients
LECHE FLAN lemon zest or juice
1 cup brown SUMAN
sugar 2 Cups glutinous
1/2 water rice
6 egg yolk 1 Can condensed
1condensed milk
milk 4 Whole eggs
1 evaporated
milk
1/2 tsp of

Procedures:
LECHE FLAN
1. In a saucepan, mix water and the brown sugar. Bring to boil until
the sugar caramelizes.
2. Pour caramel into the moulds and spread on the bottom. Let it
cool.
3. Separate egg yolks to white, use yolk in this recipe.
4. In a bowl, mix together yolks, condensed milk and evaporated milk
gently and thoroughly.
5. Add the lemon juice to the custard mixture and stir gently and
thoroughly, to avoid bubbles on the mixture.
6. Gently fill 1/2 of the mould with the custard mixture.
7. Steam for about 35-45 minutes, and let it cool.
SUMAN
8. In a bowl, mix together eggs and condensed milk.
9. Stir gently and thoroughly.
10. Add the pre-boiled glutinous rice and stir to incorporate well.
11. FINAL STEAMING

48
12. Pour the suman mixture on top of the steamed leche flan,
filling up to the top of the moulds.
13. Steam for about 20-25 minutes and let it cool.

49
Puto Flan
This fluffy and delicious variation of the famous steamed rice cake,
become the number one choice for its creamy egg flan on the bottom.

Serves 30 Prep Time: 20 minCook Time: 40 min Total Time:1 hr

Ingredients:
STEAM RICE
CAKE LECHE FLAN
2 Cups cake 4 Egg yolks
flour 1 Can (300) condensed
1 Cup sugar milk
4 Egg whites 2 Teaspoon lemon juice
2 Tablespoon
baking powder
1/4 Teaspoon
salt
1 1/2 Cup water
1/4 Cup
evaporated milk
Procedures:
LECHE FLAN
1. Separate the white from yolk, keep the white, set aside.
2. In a medium bowl, combine egg yolks, condensed milk and lemon
juice.
3. Stir in a circular motion until blended.
4. Grease moulds then pour the egg mixture.
5. Cover with cheesecloth and steam on low heat for about 8 minutes
6. Remove from the steamer and let cool
STEAMED RICE CAKE
7. In a medium bowl, combine egg white, evaporated milk and sugar.
8. Blend until mixture is smooth.
9. In a separate bowl combine cake flour, baking powder and salt.
10. Keep stirring until completely combined.
11. Pour the egg mixture water And food color.
12. Mix all the ingredients until smooth, ensure there are no
lumps in the batter.
13. Scoop mixture, and pour over flan filling nearly to the top.
14. Wrap steamer with cheesecloth and steam on low heat for
another 10 minutes.
15. Remove from steamer, let cool and serve.

50
Puto Pao
A bun with asado toppings or fillings

Serves 40 Prep Time: 20 minCook Time: 40 min Total Time: 1 hr

Ingredients:
BUN
o 1/2 kg all-purpose flour
o 250 g white sugar
o 1/4 cup baking powder
o 2-1/2 cup water
o 3 tbsp or 30 g melted butter
ASADO
o 1/2 kg of ground lean pork
o 1 piece laurel leaf
o 1 piece star anise
o 1/2 cup or 112 ml of soy
sauce
o 1/2 cup water
o 1/2 cup or 125 g of white
sugar
o 1 tsp or 2g cornstarch
o 2 cloves garlic
Procedure:
1. Start by cooking the asado. While preheating the pan or a skillet
over low heat, mince the garlic. Once the pan is hot enough, put
all the ingredients together. Mix until the meat is cooked and
becomes tender. Discard the star anise and the laurel once the
meat gets tender.
2. So the meat won’t become crispy, don’t saute or braise it. Cook it
only in water and soy sauce. Let the meat absorb all the liquid
until it dries out. After that, turn off the stove and set the cooked
meat or asado aside. This asado can fill four sets of your bun
recipe. Let it cool and start doing the buns.
3. Get all the dry ingredients and mix them in a bowl. Then add
water. Using a wooden ladle or whip, dissolve all the ingredients.
Continue mixing them until you achieve a smooth texture. Then
add the melted butter (you could also use cooking oil as an
alternative). Mix. You’ll know when the mix is ready for steaming
when there are no lumps left.
4. Afterwards, get the ounce-size molds. Pour in the mixture until
each mold is three fourths full. Put one teaspoon of the asado on
top. If you want to make it a filling, then fill the mold a quarter
full and put one teaspoon of asado. Then pour in the mixture until

51
 it is almost full. Arrange the molds in the steamer, which should
contain enough water. Steam for 30 minutes in boiling
temperature.
5. Make sure there’s enough water to steam your putopaos. After 30
minutes, take off the putopaos from the molds.

52
Putchinta
Layered of sticky round yellow and fluff steam rice cake, with purple yam
powder flavor. Serve or eaten as is or with butter or grated fresh coconut.

Serves 20 Prep Time: 15 minCook Time: 45 min Total Time: 1 hr

Ingredients:
2 Cups cake 1 Tablespoon
flour purple yam powder
3/4 Cup STICKY YELLOW
sugar RICE CAKE
4 Egg whites 1/2 cup rice flour
2 Tablespoon 1/2 cup all
baking powder purpose flour
1/4 Teaspoon 3/4 cup white
salt sugar
1 1/2 Cup 1/2 tbsp annatto
water powder diluted in
1/4 Cup 1/2 cup water
evaporated milk 1 cup water
STEAM RICE CAKE 1 tsp lye water

Procedure:
STICKY YELLOW RICE CAKE (Kutchinta)
1. In a mixing bowl mix all the dry ingredients.
2. Add the annatto water and water.
3. Mix thoroughly, strain to removes lumps.
4. Pour in the moulds, and arrange in a steamer.
5. Wrap steamer with cheesecloth and steam on low for 15 mins.
STEAM RICE CAKE (Puto)
6. In a medium bowl, combine egg whites, evaporated milk and sugar.
7. Blend until mixture is smooth.
8. In a separate bowl combine cake flour, baking powder and salt.
9. Keep stirring until completely combined.
10. Pour the egg mixture and water.
11. Beat all the ingredients until smooth, ensure there are no
lumps in the batter.
12. Separate 1/2 cup batter and mix the purple yam powder.
13. Scoop mixture, and pour over cooked Kutchinta filling nearly
to the top.

53
14. Add the purple yam batter in circular motion on top of the
batter.
15. Run with chopstick to create a purple swirl design on cakes.
16. Wrap steamer with cheesecloth and steam on low heat for
another 20 minutes.
17. Remove from steamer, let cool and serve.

54
Bibingkang Pinipig
Sticky pounded rice flakes cake, soaked in coconut milk, cooked in thick
coconut sugar mixture and broil with the same thicken caramel on top.

Serves 5 Prep Time: 40 minCook Time: 55 min Total Time: 1 hr 35

min

Ingredients:
284 Grams pounded rice flakes
254 Grams palm sugar
3 Cups coconut milk
1 Teaspoon salt
1 Drops of pandan flavoring

Procedure:

1. Soak Pounded rice flakes in 1 cup of coconut milk for 30 minutes

or until soften.
2. Pour the remaining 2 cups of coconut milk, salt and pandan
flavoring in a deep pan, let it boil.
3. Add the palm sugar, keep stirring until the sugar has fully
dissolved and the mixture thicken.
4. Scoop a cup of thicken mixture, set aside.
5. Add the soaked pounded rice flakes into the remaining mixture on
the pan.
6. Stir until the mixture becomes sticky.
7. Transfer the cooked rice mixture in a pan line with banana leaves,
flatten the top.
8. Top with the thicken sugar coconut mixture, bake at 300ºF for 25
minutes.

55
Sweet Sushi
These are sticky rice rolls that look like Japanese sushi. The rice roll is
sweet sticky rice cooked in coconut milk and filled with a selection of
Filipino favourite sweets such as halaya (purple yam jam) , sweet
coconut and mango jam. You can ring the changes with any filling you
like. The filled rice roll is lightly dredged in toasted dessicated coconut
before being cut.

Serves 10 Prep Time: 40 minCook Time: 55 min Total Time: 1 hr 35

min

Ingredients:

136 g uncooked glutinous rice

415 g water
1 400 gm. tin of coconut milk
(400 mls.)
70 ml palm sugar or demerara
sugar
1 ml salt
2 pandan (screwpine) leaves
(optional)
2 ripe mangoes

Procedure:
1. Put the uncooked rice in the rice cooker pot.
2. Add 1 c. of the water and leave to soak for 20-30 minutes (or up to
4 hours).
3. Add the rest of the water and 100 mls. of the coconut milk.
4. Add 1 tbsp. of the sugar and the salt. Stir then tuck in the pandan
(screwpine) leaves into the rice grains.
5. Switch the rice cooker on.
6. Cover a sushi mat with cling film and lay a sheet of non-stick
baking paper (wax paper).
7. Scoop out 1/2 of the cooked rice on top of the paper, cover with
another sheet of baking paper, and lightly roll with a rolling pin to
make a 1cm. thick sheet of rice. Take the top sheet of paper off.

56
8. Put a long, log shape of filling in the middle of the rice and roll with
the sushi mat. For the mango flavour spread with mango jam first
then mango slices.
9. Roll in toasted dessicated coconut before cutting into pieces. To
toast coconut, put the desiccated coconsut in a dry pan and dry fry
until golden brown.

57
Sumang Mangga

Serves 6 Prep Time: 25 minCook Time: 35 min Total Time: 1 hr

Ingredients
STICKY RICE
3 cups glutinous rice
1 1/2 teaspoons salt
1 can (400) thin coconut milk
1 cup water
1 ripe mango
SYRUP
1 can (425g) canned mangoes
1 cup brown sugar

Procedures:
STICKY RICE
1. Wash and soak glutinous rice and add coconut milk, water and
salt.
2. Stir and leave it soaked for 20 minutes or until the rice absorbs the
coconut milk.
3. Cover and cook the glutinous rice mixture.
SYRUP
4. Pour the canned mango syrup into a sauce pan.
5. Add the brown sugar and mashed mango from can.
6. Stir occasionally in low fire until mixture thickens, set aside.
WRAPPING
7. Wipe both sides of banana leaves with clean cloth.
8. Place cooked rice mixture in the center of the leaf.
9. Add 2 slices of sliced mango in the center of the rice.
10. Fold the left and right side of the leaf to cover the mango
with rice.
11. Roll the wrapper until the cooked rice mixture was secured.
12. Tie both sides with string or cooking twine.
13. Arrange wrapped rice and steam for 15 minutes on medium
heat.
14. Serve warm or cold with sweetened mango syrup.

58
Maja de Ube
A coconut pudding that has a purple color and the consistency of thick
gelatin. It is creamy and has a delicate flavor. Coconut milk, cornstarch and
ube powder mixture that is cooked over a low flame. When the mixture
thickens, sprinkled on top with coconut flakes or coconut sports and corn.
Serves 8 Prep Time: 10 minCook Time: 30 min Total Time: 40 min

Ingredients:

1/2 Cup corn starch

1 Pack 115 grams purple yam
powder
1 Can 370 ml evaporated milk
1 Can 400 ml thin coconut milk
1/2 Cup cream style corn
1 Cup sugar
Coconut Flakes

Procedures:

1. In a mixing bowl, dissolve sugar in coconut and evaporated milk.

2. Add corn starch and ube powder, mix thoroughly.
3. In a pan, pour the mixture and cook in medium heat.
4. Turn to low when maja starts to boil, add corn.
5. Stir continuously to prevent mixture from scorching.
6. When mixture starts to thicken and glisten, maja is fully cooked.
7. Immediately transfer into a baking pan or mold and let it cool.
8. Top with toasted grated coconut or coconut sport and corm.

59
Suman sa Pandan

Green steamed sticky rice pandan flavor cake, wrapped in banana leaves.
Serve with grated coconut and palm sugar.
Serves 8 Prep Time: 2 hr 10 min Cook Time: 2 hr Total Time: 4hr
10min

Ingredients:
4 Cups glutinous rice
2 1/2 Cups white sugar
2 Tablespoon coconut cream
1 Teaspoon pandan extract
pinch of salt
Banana leaves
Cooking twine

Procedures:

1. Soak glutinous rice in water for 2-3 hours.

2. Run banana leaves in heat and cut to 8 x 10 and 3x 5.
3. Wash and rinse the rice, drain out the excess water with cheese
cloth.
4. Add sugar, salt, pandan flavoring and condensed coconut.
5. Place 2 pieces of banana leaves and Spoon 4 tbsp rice mixture into
the center of the leaves.
6. Roll them up and fold the 2 sides to enclose the rice.
7. Pair 2 wrapped suman with the folded sides together.
8. Using a kitchen twine, tie the 2 suman together tightly.
9. Arrange suman in a large pot and cover with water.
10. Cover and cook over medium heat for 2 - 3 hours.
11. Transfer the suman on a colander to drain the excess water.

60
Palitaw de Yema
Sticky Rice Dumplings Coated with Sugar and Coconut and Stuffed with
Milk Custard
Serves 15 Prep Time: 10 minCook Time: 30 min Total Time: 40 min

Ingredients:
2 cups glutinous rice flour
1 cup water
1 tsp. pandan extract (optional)
½ cup white sugar
1 cup grated coconut
¼ cup sesame seeds, toasted
1 can (300 mL) condensed milk
3 egg yolks
1 tbsp. butter

Procedures:
Prepare Plain Palitaw (Sticky Rice Dumplings)
1. Place the glutinous rice flour in a bowl. Put pandan extract
(optional) and gradually add water to form a soft and smooth
dough but firm enough to knead into a ball.
2. Using your floured hands, scoop about two tablespoons of the rice
dough and then form it into an oval-shaped ball. Flatten the dough
using the palms of your hands. Set aside on a separate plate.
Repeat the process until the rest of the dough is used up.
3. Fill a heavy-bottomed pot with water. Bring the water into a rolling
boil. Carefully drop the flatten dough into the boiling water. Do it
by batch and do not overcrowd the pot.
4. Cook the rice dough for about 3 minutes or until the dumplings
float on to the surface of the boiling water.
5. Scoop out the floating dough using slotted spoon. Transfer in to
the strainer to drain excess water. Allow to cool for a while.
6. Drench the rice cake in grated coconut. Sprinkle with sugar and
sesame seeds.
7. Arrange the coated dumplings in a platter and then serve. Enjoy!
Prepare Yema-filled Palitaw (Sticky Rice Dumplings Stuffed with Milk
Custard)
1. Do steps 1 and 2 above.

61
2. Put about one tablespoon of yema at the middle of the flattened
dough. Shape again the dough into an oval-shaped dough keeping
the fillings intact in the middle. Flatten the stuffed dough using the
palms of your hands. Be careful not to break the dough to avoid
the fillings from oozing out. Do the same with the rest of the
dough.
3. Continue with steps 3 to 7 above. Enjoy!

62
 B. PRICE

Price is the amount of payment given in exchange for a good or

service. Most consumer take into consideration the price of commodity

they buy. The business, Fikakanin will provide food and services in a

reasonable price that is within the reach of the consumers.

C. PLACE

The location of the business is very important factor when putting up

a business. The place should centre to the target customers and popular

walk-in area of the public.

That is the partners choose the place in Tiendas Del Parian located

at Brgy 658 Zone 70, Muralla St., Intramuros, Manila. The place is

beneath the walls of Intramuros and it is direct access to the students,

residents, employees and popular with the tourists. The place is pretty

profitable and has many target markets that is why the researchers

decided to choose the place to put up the business.

63
 D. PROMOTION

Promotion and advertising the product plays a major role in business

success. The different combinations of the kakanin will surely capture

the attention of the customers. The taste of the food that will be serving

is also the key to promote the greatness of the product.

In promoting, you’re selling the product and services to the public.

There are methods in order to advertise the business like the poster and

flyers within the area, social networking sites (such as Facebook, Twitter,

Instagram, etc...), personal endorsement, promos and freebies and the

people.

64
• POSTERS AND FLYERS

Posters will be placed around the area and in the store. Two (2) posters

will be posted at the store and around the Intramuros. The layout must

contain the main course of menu that will serve to the public. It must

catch the attention of the customers and attract more possible

customers. It will be posted on websites or social networking sites (such

as Instagram, Facebook, Twitter etc...) to increase the awareness of the

public to the business.

Five (3) posters will be produced which are good for six (6) months.

The computation would be:

POSTERS:

(No. of pcs) (Unit Price) (No. of time per year)

(3) (₱180) (2) = ₱1, 080

FLYERS:

(No. of pcs) (Unit Price) (No. of time per year)

(105) (₱0.50) (8) = ₱420

65
• Social Networking Sites (Facebook and Instagram)

We are at the age of modern technology. Everyone uses gadgets to

communicate around the world. Just one-click away you can search all

the information that you need. In social networking sites promotion, the

researchers use the application called Instagram. It’s one of the most

popular site where you can post pictures of the products that will be

serving and the details of the services. The partners can also widen their

range of advertising with the other popular classified ads such as

sulit.com.ph and foursquare.com. These websites and application will be

a great help to further promote the selling point of the product and

services of the proposed business. In this site, the customers can leave

messages, comments and suggestions to improve the products and

service of the business.

66
1.5 SALES PLAN (ANNUALLY)

Sales Plan For Fikakanin (Kakanin)

2017 2018 2019 2020 2021
TOTAL SUPPLY 45,127 47,071 49,056 51,080 53,145
Ube Biko 8.05% 8.05% 8.05% 8.05% 8.05%
Biko Pandan 9.73% 9.73% 9.73% 9.73% 9.73%
Biko Champorado 7.05% 7.05% 7.05% 7.05% 7.05%
Suman Moron 4.70% 4.70% 4.70% 4.70% 4.70%
Leche Suman 3.02% 3.02% 3.02% 3.02% 3.02%
Cassava Cake 11.75% 11.75% 11.75% 11.75% 11.75%
Lechetin 7.72% 7.72% 7.72% 7.72% 7.72%
Puto Flan 6.04% 6.04% 6.04% 6.04% 6.04%
Puto-pao 5.03% 5.03% 5.03% 5.03% 5.03%
Putchinta 4.36% 4.36% 4.36% 4.36% 4.36%
Bibingka 9.73% 9.73% 9.73% 9.73% 9.73%
Sweet Sushi 6.38% 6.38% 6.38% 6.38% 6.38%
Palitaw de Yema 5.70% 5.70% 5.70% 5.70% 5.70%
Sumang Pandan 4.70% 4.70% 4.70% 4.70% 4.70%
Maja de Ube 3.69% 3.69% 3.69% 3.69% 3.69%
Sumang Mangga 2.35% 2.35% 2.35% 2.35% 2.35%

67
 SALES PLAN FOR HOT BEVERAGE
Quantity Sold and Sales for Ube Biko
2017 2018 2019 2020 2021
Annually 3,633 3,789 3,949 4,112 4,278

Price Per ₱20.00 ₱21.00 ₱22.00 ₱23.00 ₱24.00

Unit
TOTAL ₱72,660.00 ₱79,569.00 ₱86,878.00 ₱94,576.00 ₱102,672.0
0
Quantity Sold and Sales for Biko Pandan
2017 2018 2019 2020 2021
Annually 4,391 4,580 4,773 4,970 5,171

Price Per ₱20.00 ₱21.00 ₱22.00 ₱23.00 ₱24.00

Unit
TOTAL ₱87,820.00 ₱96,180.00 ₱105,006.0 ₱114,310.0 ₱124,104.0
0 0 0
Quantity Sold and Sales for Biko Champorado
2017 2018 2019 2020 2021
Annually 3,181 3,319 3,458 3,601 3,747

Price Per ₱20.00 ₱21.00 ₱22.00 ₱23.00 ₱24.00

Unit
TOTAL ₱63,620.00 ₱69,699.00 ₱76,076.00 ₱82,823.00 ₱89,928.00
Quantity Sold and Sales for Suman Moron
2017 2018 2019 2020 2021
Annually 2,121 2,212 2,306 2,401 2,498

Price Per ₱20.00 ₱21.00 ₱22.00 ₱23.00 ₱24.00

Unit
TOTAL ₱42,420.00 ₱46,452.00 ₱50,732.00 ₱55,223.00 ₱59,952.00
Quantity Sold and Sales for Lechetin
2017 2018 2019 2020 2021
Annually 1,363 1,422 1,481 1,543 1,605

Price Per ₱20.00 ₱21.00 ₱22.00 ₱23.00 ₱24.00

Unit
TOTAL ₱27,260.00 ₱29,862.00 ₱32,582.00 ₱35,489.00 ₱38,520.00
Quantity Sold and Sales for Choco Cassava Cake
2017 2018 2019 2020 2021
Annually 5,302 5,531 5,764 6,002 6,245

Price Per ₱25.00 ₱26.00 ₱27.00 ₱28.00 ₱29.00

Unit

68
 TOTAL ₱132,550.0 ₱143,806.0 ₱155,628.0 ₱168,056.0 ₱181,105.0
0 0 0 0 0
Quantity Sold and Sales for Leche Suman
2017 2018 2019 2020 2021
Annually 3,484 3,634 3,787 3,943 4,103

Price Per ₱25.00 ₱26.00 ₱27.00 ₱28.00 ₱29.00

Unit
TOTAL ₱87,100.00 ₱94,484.00 ₱102,249.0 ₱110,404.0 ₱118,987.0
0 0 0
Quantity Sold and Sales for Puto Flan
2017 2018 2019 2020 2021
Annually 2,726 2,843 2,963 3,085 3,210

Price Per ₱25.00 ₱26.00 ₱27.00 ₱28.00 ₱29.00

Unit
TOTAL ₱68,150.00 ₱73,918.00 ₱80,001.00 ₱86,380.00 ₱93,090.00
Quantity Sold and Sales for Puto-pao
2017 2018 2019 2020 2021
Annually 2,270 2,368 2,468 2,569 2,673

Price Per ₱25.00 ₱26.00 ₱27.00 ₱28.00 ₱29.00

Unit
TOTAL ₱56,750.00 ₱61,568.00 ₱66,636.00 ₱71,932.00 ₱77,517.00
Quantity Sold and Sales for Putchinta
2017 2018 2019 2020 2021
Annually 1,968 2,052 2,139 2,227 2,317

Price Per ₱25.00 ₱26.00 ₱27.00 ₱28.00 ₱29.00

Unit
TOTAL ₱49,200.00 ₱53,352.00 ₱57,753.00 ₱62,356.00 ₱67,193.00
Quantity Sold and Sales for Bibingkang Pinipig
2017 2018 2019 2020 2021
Annually 4,391 4,580 4,773 4,970 5,171

Price Per ₱25.00 ₱26.00 ₱27.00 ₱28.00 ₱29.00

Unit
TOTAL ₱109,775.0 ₱119,080.0 ₱128,871.0 ₱139,160.0 ₱149,959.0
0 0 0 0 0
Quantity Sold and Sales for Sweet Sushi
2017 2018 2019 2020 2021
Annually 2,879 3,003 3,130 3,259 3,391

Price Per ₱25.00 ₱26.00 ₱27.00 ₱28.00 ₱29.00

69
 Unit
TOTAL ₱71,975.00 ₱78,078.00 ₱84,510.00 ₱91,252.00 ₱98,339.00
Quantity Sold and Sales for Palitaw de Yema
2017 2018 2019 2020 2021
Annually 2,572 2,683 2,796 2,912 3,029

Price Per ₱20.00 ₱21.00 ₱22.00 ₱23.00 ₱24.00

Unit
TOTAL ₱51,440.00 ₱56,343.00 ₱61,512.00 ₱66,976.00 ₱72,696.00
Quantity Sold and Sales for Sumang Pandan
2017 2018 2019 2020 2021
Annually 2,121 2,212 2,306 2,401 2,498

Price Per ₱20.00 ₱21.00 ₱22.00 ₱23.00 ₱24.00

Unit
TOTAL ₱42,420.00 ₱46,452.00 ₱50,732.00 ₱55,223.00 ₱59,952.00
Quantity Sold and Sales for Maja de Ube
2017 2018 2019 2020 2021
Annually 1,665 1,737 1,810 1,885 1,961

Price Per ₱25.00 ₱26.00 ₱27.00 ₱28.00 ₱29.00

Unit
TOTAL ₱41,625.00 ₱45,162.00 ₱48,870.00 ₱52,780.00 ₱56,869.00
Quantity Sold and Sales for Sumang Mangga
2017 2018 2019 2020 2021
Annually 1,060 1,106 1,153 1,200 1,249

Price Per ₱25.00 ₱26.00 ₱27.00 ₱28.00 ₱29.00

Unit
TOTAL ₱26,500.00 ₱28,756.00 ₱31,131.00 ₱33,600.00 ₱36,221.00

Sales Plan For Fikakanin (Beverages)

2017 2018 2019 2020 2021
TOTAL SUPPLY 9,025 9,414 9,811 10,216 10,629
Hot Chocolate 47.93% 47.93% 47.93% 47.93% 47.93%
Black Coffee 35.86% 35.86% 35.86% 35.86% 35.86%
Iced Tea 11.38% 11.38% 11.38% 11.38% 11.38%

SALES PLAN FOR BEVERAGES (10 oz)

Quantity Sold and Sales for Hot Chocolate
2017 2018 2019 2020 2021

70
Annually 4,326 4,512 4,702 4,897 5,094

Price Per ₱25.00 ₱26.00 ₱27.00 ₱28.00 ₱29.00

Unit
TOTAL ₱108,150.0 ₱117,312.0 ₱126,954.0 ₱137,116.0 ₱147,726.0
0 0 0 0 0
Quantity Sold and Sales for Coffee
2017 2018 2019 2020 2021
Annually 3,236 3,376 3,518 3,663 3,812

Price Per ₱25.00 ₱26.00 ₱27.00 ₱28.00 ₱29.00

Unit
TOTAL ₱80,900.00 ₱87,776.00 ₱94,986.00 ₱102,564.0 ₱110,548.0
0 0
Quantity Sold and Sales for Tea
2017 2018 2019 2020 2021
Annually 1,027 1,071 1,116 1,163 1,210

Price Per ₱20.00 ₱21.00 ₱22.00 ₱23.00 ₱24.00

Unit
TOTAL ₱20,540.00 ₱22,491.00 ₱24,552.00 ₱26,749.00 ₱29,040.00

71
 CHAPTER II: BUSINESS PROCESS WORKFLOW

Our goal is to make our product a healthy, delicious yet affordable

without limiting its nutritional content and that will satisfy our

customer’s cravings. In order for us to generate with our products, we

did some survey on what our future customers want, then we came up

with our delish products. We will make sure that our product will follow

the standards set by the Food and Drugs Administration of the

Philippines.

These following objectives serves as our guide through this

chapter:

1. To determine and to avoid possible problems that may occur in the

future.

2. To determine and identify the possible spaces for improvements in

the workflow.

3. To guide the employees about the standard production of our

product.

4. To identify accurate forecast of raw materials/ingredients needed

for daily production.

5. To dominantly utilize the machines and equipment used for

production.

72
Manufacturing Process

Fikakanin’s products will be produced inside the kitchen of our

store that is located in Muralla St. in Intramuros, Manila. We will be the

one who will purchase the raw materials that is needed to produce our

products. These will include the obtaining of our equipment and

machineries that will be used in the business operations. It is very

import for every food business to ensure the food’s safety and sanitation

to make sure that it is safe to eat. Also, the freshness of the product is

important. We will strictly monitor the production of our products to

keep its freshness. The supply of our ingredients will be segregated

carefully (i.e., fresh ingredients, dry ingredients, wet ingredients) that we

will preserve its shelf life in our food storage. We will also practice FIFO

(First In, First Out) to avoid spoilage and contamination in our food

storage.

For the convenience of our customers, chairs and tables are

provided for those customers who will eat dine in. We will also add some

entertainments like board games, radio and music for the customers

while they wait for their orders to be served. Our product is also available

for takeout.

Every business has a standard process workflow that they follow. It

will guide the employees about the standard production of the business.

73
This will determine the ingredients needed and production for each

product. This will guide in making our products consistent and will

ensure the reputation and name of the business. It will also help for the

harmonious work and effective management of time and resources.

These are the diagrams that demonstrates the standard

productions of each recipes to be served in our business. In line with

this, there will be a strict implementation of food safety and sanitation to

ensure cleanliness and orderliness of the product.

OPERATING PROCESS

Arrival of
Customers

Assisting of
Customers

Taking of
Orders

Payment of
Bills

Preparing
of Orders

Serving of
Orders

74
 The crew/s should arrive at the store 1 hour before the opening of

the store to prepare for the production. The crew must be presentable to

the eye of the customers because they represent the business. The

customers should also give the service as best as they can, because every

customer deserves their full attention.

As the customer(s) arrive, a crew will assist them into their desired

seats, and when they’ve decided what meal they want they can now order

into the cashier’s area that’s the time the crew will take their order,

confirmed it, accepts payment and gives change if necessary, preparing

the order and serve it with gratitude.

MANUFACTURING PROCESS OF FIKAKANIN’S PRODUCT

Selecting and Purchasing the Storing

Pre-cooking
listing of the ingredients in purchase
process
ingredients the market materials

Serving of Preparing for

Cooking process
orders kakanin

In manufacturing our product, first, we will identify the ingredients

for the specific kakanin. Next we will purchase the ingredients and store

75
it in the food storage. Third, we will now proceed to the cooking process.

Then finally our kakanin products were carefully served by our respective

crew carefully.

Production Schedule

The business has 8 hours business operation every Monday to

Saturday from 8am-5pm. The employee should arrive 1 hour before the

opening of the store to ensure the cleanliness and orderliness and

prepare the ingredients for production.

Products Preparation Time Cooking Time

Putchinta 15 minutes 45 minutes

Ube Biko 20 minutes 45 minutes

Biko Pandan 15 minutes 45 minutes

Suman Moron 20 minutes 40 minutes

Lechetin 15 minutes 30 minutes

Sweet Sushi 40 minutes 55 minutes

Bibingkang Pinipig 40 minutes 55 minutes

Leche Suman 20 minutes 55 minutes

Choco Cassava Cake 20 minutes 1 hour

Biko Champorado 10 minutes 20 minutes

Sumang Mangga 25 minutes 35 minutes

76
Maja de Ube 10 minutes 30 minutes

Suman sa Pandan 2 hour 10 minutes 2 hours

Palitaw de Yema 10 minutes 30 minutes

Beverage Preparation Time Heating/Cooling Time

Coffee Jelly 5-10 minutes 3-5 minutes

Hot Choco 5-10 minutes 3-5 minutes

Hot Coffee 5-10 minutes 3-5 minutes

Iced Tea 5-10 minutes 3-5 minutes

77
 CHAPTER III: BUSINESS REQUIREMENTS

Objectives of the Study

1. To know the form of ownership and amount of capitalization to be

used.

2. To set the organizational structure of the business and show the

relationship, flow of authority and personnel in the business.

3. To formulate the right qualification in choosing the staffs, personnel

and establish organizational policies that will guide them in knowing

their duties and responsibilities in the business.

4. To know the set of rules and regulations in each personnel and make

use the right of machineries and equipment in easing the business.

Overview of the Structure

The business will adopt a partnership form of business

organization and each will be classified as partners. It is to be registered

with the Securities and Exchange Commission (SEC) for the contract

called articles of partnership. The contract states that two or more

persons will bind themselves and contribute money, property, and

industry with the intension of dividing the profits among themselves.

78
 Fikakanin will be registered to different government agencies such

as Securities and Exchange Commission, Business Permit and Licensing

of Manila City Hall, Bureau of Internal Revenue (BIR) and Social Security

System.

All the general partners has the right in supervising and managing

the business. They are the ones who will monitor the profitability and

success of the business. They will act as the manager of the store.

Assessment of the form of Ownership

ADVANTAGES

 Businesses as partnerships do not have to pay income tax; each

partner files the profits or losses of the business on his or her own

personal income tax return. This way the business does not get

taxed separately.

 Easy to establish.

 There is an increased ability to raise funds when there is more

than one owner.

 Wider pool of knowledge, skills, and contacts.

 Improved management with more than one owner.

DISADVANTAGES

79
 Partners are jointly and severally liable for the actions of other

partnership obligations including contracts, torts, and breaches of

trust. Joint and several liability means that if a third party were to

sue the partners, the third party can sue any one of the partners

without suing all of them. If a partner has been sued but cannot

pay the third party the full amount, the third party may collect the

money from the remaining partners.

 Each partner is individually liable for the debts and obligations of

the business; if the business does not have enough assets to pay

back business debts, creditors can take the personal assets of the

partners.

 A partner cannot transfer interest in the business without the

unanimous consent of the partners.

 Partnerships can potentially be unstable because of the danger of

dissolution if one partner wants to withdrawal from the business

or dies.

*Source:http://jux.law/advantages-and-disadvantages-of-business-entities-

mn-business-lawyer/

80
3.1 BUSINESS ORGANIZATIONAL STRUCTURE

Partners

Bookkeeper

Service
Cook
Crew/Cashier

The organization will start from the partners. They will be the one

who will manage the business. They have the authority on over all

decision making of the business. They are also the supervisor of the

employees. The flow of organization goes down to the bookkeeper, the

cook, and the service crew who will be hire once the business operations

started. The employees will follow the partners and the rules and

regulations of the company to achieve its goal.

81
 3.2 STAFFING AND COSTING

2017-2018
Monthly
No. Position Gross SSS Philhealth Pag-IBIG Gross
Salary ER EE Total ER EE Total ER EE Total Salary
1 Cook 12,776.00 957.70 472.30 1,430.00 150.00 150.00 300.00 100.00 100.00 200.00 12,053.70
1 Crew/Cashier 12,776.00 957.70 472.30 1,430.00 150.00 150.00 300.00 100.00 100.00 200.00 12,053.70
Total 25,552.00 1,915.40 944.60 2,860.00 300.00 300.00 600.00 200.00 200.00 400.00 24,107.40
Annually
Position Gross Salary SSS Philhealth Pag-IBIG 13th Gross
ER EE Total ER EE Total ER EE Total Month Salary
Cook 153,312.00 11,492.40 5,667.60 17,160.00 1,800.00 1,800.00 3,600.00 1,200.00 1,200.00 2,400.00 12,776.00 157,420.40
Crew/ 153,312.00 11,492.40 5,667.60 17,160.00 1,800.00 1,800.00 3,600.00 1,200.00 1,200.00 2,400.00 12,776.00 157,420.40
Cashier
Bookkeeper 24,000.00
Total 306,624.00 22,984.80 11,335.20 34,320.00 3,600.00 3,600.00 7,200.00 2,400.00 2,400.00 4,800.00 25,552.00 338,840.00
2019-2020
Monthly
No. Position Gross SSS Philhealth Pag-IBIG Gross
Salary ER EE Total ER EE Total ER EE Total Salary
1 Cook 12,903.76 957.70 472.30 1,430.00 150.00 150.00 300.00 100.00 100.00 200.00 12,181.46
1 Crew/Cashier 12,903.76 957.70 472.30 1,430.00 150.00 150.00 300.00 100.00 100.00 200.00 12,181.46
Total 25,807.52 1,915.40 944.60 2,860.00 300.00 300.00 600.00 200.00 200.00 400.00 24,362.92
Annually
Position Gross Salary SSS Philhealth Pag-IBIG 13th Gross
ER EE Total ER EE Total ER EE Total Month Salary
Cook 154,845.12 11,492.40 5,667.60 17,160.00 1,800.00 1,800.00 3,600.00 1,200.00 1,200.00 2,400.00 12,903.76 159,081.28
Crew/Cashier 154,845.12 11,492.40 5,667.60 17,160.00 1,800.00 1,800.00 3,600.00 1,200.00 1,200.00 2,400.00 12,903.76 159,081.28
Bookkeeper 24,000.00
Total 309,690.24 22,984.80 11,335.20 34,320.00 3,600.00 3,600.00 7,200.00 2,400.00 2,400.00 4,800.00 25,807.52 342,162.56
2021
Monthly
No. Position Gross SSS Philhealth Pag-IBIG Gross
Salary ER EE Total ER EE Total ER EE Total Salary
1 Cook 13,032.80 957.70 472.30 1,430.00 162.50 162.50 325.00 100.00 100.00 200.00 12,298.00
1 Crew/Cashier 13,032.80 957.70 472.30 1,430.00 162.50 162.50 325.00 100.00 100.00 200.00 12,298.00
Total 26,065.00 1,915.40 944.60 2,860.00 325.00 325.00 650.00 200.00 200.00 400.00 24,596.00
Annually
Position Gross Salary SSS PhilHealth Pag-IBIG 13th Gross

82
 ER EE Total ER EE Total ER EE Total Month Salary
Cook 156,393.60 11,492.40 5,667.60 17,160.00 1,950.00 1,950.00 3,900.00 1,200.00 1,200.00 2,400.00 13,032.80 160,608.80
Crew/Cashier 156,393.60 11,492.40 5,667.60 17,160.00 1,950.00 1,950.00 3,900.00 1,200.00 1,200.00 2,400.00 13,032.80 160,608.80
Bookkeeper 24,000.00
Total 312,787.20 22,984.80 11,335.20 34,320.00 3,900.00 3,900.00 7,800.00 2,400.00 2,400.00 4,800.00 26,065.60 345,217.60
*Basic Rate will increase 1% every two years. The salary of Bookkeeper is not taxable.

WITHHOLDING TAX
2017-2018
Monthly
Position Monthly Taxable Withholding Tax Net Salary
Cook 12,053.70 1,119.70 10,934.00
Crew/Cashier 12,053.70 1,119.70 10,934.00
Total 24,107.40 2,239.40 21,868.00
Annually
Position Annually Taxable Withholding Tax Net Salary
Cook 144,644.40 13,436.40 131,208.00
Crew/Cashier 144,644.40 13,436.40 131,208.00
Total 289,288.80 26,872.80 262,416.00
2019-2020
Monthly
Position Monthly Taxable Withholding Tax Net Salary
Cook 12,181.46 1,144.62 11,036.84
Crew/Cashier 12,181.46 1,144.62 11,036.84
Total 24,362.92 2,289.24 22,073.68
Annually
Position Annually Taxable Withholding Tax Net Salary
Cook 146,177.52 13,735.44 132,442.08
Crew/Cashier 146,177.52 13,735.44 132,442.08
Total 292,355.04 27,470.88 264,884.16
2021
Monthly
Position Monthly Taxable Withholding Tax Net Salary
Cook 12,298.00 1,167.93 11,130.07
Crew/Cashier 12,298.00 1,167.93 11,130.07
Total 24,596.00 2,335.86 22,260.14

83
 Annually
Position Annually Taxable Withholding Tax Net Salary
Cook 147,576.00 14,015.16 133,560.84
Crew/Cashier 147,576.00 14,015.16 133,560.84
Total 295,152.00 28,030.32 267,121.68

84
Employees

Below listed are the qualifications, duties and responsibilities of

the hired staffs.

Position Duties and Qualifications

Responsibilities
Service  Prepare or serve hot  18-25 years old. Male
Crew/ or cold beverages that or Female.
Cashier the customer ordered.  At least college level.
 Check the  Ability to prepare
temperature of range of specialty.
refrigerator, heating  With pleasing
equipment to ensure personality and good
proper functioning. communication skills.
 Describe some items  Hard working and
to customers or with high level of
suggest products that work discipline.
might appeal to them.  Fast in accomplishing
 Order, receive or task.
stock supplies or  Can do multi-tasking.
retail products.
 Provide customers
with product details
such as preparation
description.
 Receive and process
customer payments.
 Take customer orders
and convey them to
other employees for
preparation.
 Demonstrate the use
of some equipments.
 Greet the customers
politely at all times.
 Ensure good
customer relations by
giving friendly service
to them.
 Handles money/sales
properly.
 Eliminate loss of the

85
 store by accurately
receiving payment
and giving of change.
 Store maintenance.
Cook  In charge of preparing  Must be graduate of
or cooking the any 4 year related
products. course.
 Responsible of the  Male or Female.
packaging of the  18 to 25 years old.
products.  Should have
 Can multi task as a knowledge and skills
service crew. in cooking.
 Weigh, measure, and  Willing to be trained.
mix ingredients  Must be
according to recipes knowledgeable and
or personal judgment, capable of doing
using various kitchen assigned task.
utensils and  Of good moral
equipment. character.
 Observe and test
foods to determine if
they have been
cooked sufficiently,
using methods such
as tasting, smelling,
or piercing them with
utensils.
 Inspect food
preparation and
serving areas to
ensure observance of
safe, sanitary food-
handling practices.
 Estimate expected
food consumption;
then requisition or
purchase supplies, or
procure food from
storage.

86
Organizational Policies

In order to for having smooth and accurate business operations,

we formulate set of policies and safety precautions that our employees

should follow attentively.

 Hiring/Employment

All employees should present the following requirements to be hired.

1. Resume and 2 pieces 2x2 pictures.

2. NSO Authenticated Birth Certificate.

3. NBI and Police Clearance.

4. SSS Number.

5. Tin Number.

6. Drug Test.

7. Medical Examination.

8. Working Permit.

9. Philheath.

10. Pag-ibig

87
  Management Policies and Procedures

1. Company Service Operations – The store shall be open Mondays to

Saturdays, from 8am – 4pm which means eight (8) operating hours of the

business and working hours. The employees should report 1 hour before

the business operation to the manager.

2. One-hour Meal Period – All employees are entitled to a meal period

not less than or more than 60 minutes.

3. Corrective Actions – The business gas certain working rules and

standards of conduct. When an employee deviates from one of these

rules and standards, the business administration and management will

take corrective action. The following are the corrective actions that will be

taken depending on the type and frequency of violations.

 Absences

An avoidable absence of an employee because of personal reasons

must obtain approval from manager a day before the planned absence.

However, in the event of an expected absence, the manager should be

notified of the reason of the absence as early as possible. If the employee

did not report within the two (2) days, his/her absence will be considered

as absence without leave.

88
  Half-days or Under-time

Any employee should not leave his/her work station except when

instructed to do so by the management. In case of unexpected reason

to go to work late or might have to leave before the specified end time

of work, the employee must get approval from the immediate

manager. If the employee left the working station under-time, the

disciplinary actions shall be implemented.

 Punctuality (Late)

Each employee will be given 5 minutes grace period.

1. Performance Review – The performance reviews are designed for

the employees to discuss their tasks and effective approaches for

meeting general and specific goals. All employees are required to

submit this at the end of the month for the easy monitoring of the

activities.

Notice of Disciplinary Action

In accordance with the due process requirements of the Labour

Code, as amended, all employees found or reported to have committed a

violation of the company rules and regulations shall be given a written

notice to explain, and shall be given the opportunity to explain why no

89
disciplinary action to be imposed by the management shall again be

indicated in writing and duly furnished to the affected employee.

Code of Conduct

Without in any limiting the prerogative of the company to amend,

modify, revoke, or add to the following list of offenses, the following acts

and mere attempts to commit such acts, even if unsuccessful, shall

warrant the corresponding disciplinary actions.

Kinds of Penalties

Employees are subject to penalties according to their violations

made during their employment.

 Written Report of Warning

It is the notice calling all the attention to the offense and

warning the offenses against repetition of such violation in

the future.

 Suspension (3D/6D/9D)

If a worker committed offense for the second or third time,

he is subject to suspension. He will be detached from the

90
 organization with the designated period of time without

payment.

 Termination

Termination will be given to employees who have committed

a major offense. The employee will be dishonourably

separated from the organization.

(Source: Dine n’ Shine Cafe Feasibility Study)

 Salary Deductions

Salaries of the employees are subject to the following deduction in

compliance to the law:

1. SSS Contribution

2. PhilHealth

3. PAG-IBIG

4. Withholding Tax

Organizational Policies

Every organization sets their own policies to be followed. This is

very necessary to achieve their objectives. Fikakanin consider the

maintenance of orderliness, discipline and cleanliness of the business.

91
 For these policies to be followed, it must be implemented

effectively. All the employees are subjected to follow the rules and

regulations that will serve as their guidance. Violating any provisions of

these policies constitute grounds of disciplinary action.

Employment

It is the company’s policy to select applicants based on the following

factors:

 Mental aptitude

 Social Skills

 Physical fitness

 Strength and weaknesses

 Experience

All employees will undergo qualifying examinations, series of

interviews, medical examinations and background investigations.

Hygiene and Sanitation

It is very essential for a food business to observe the highest

standard of hygiene and sanitation. Employees must be well groomed

and good looking with their work, with clean and proper uniform. The

employees shall observed proper haircut, cut fingernails, use deodorant,

92
taking a bath before going to work, and clean and sanitized/washed

hands regularly. Newly washed clothes and no excessive dirt on clothes

and shoes is a must at work.

Rules and Regulations

 Relating to Customer

1. “KYC- Know Your Customers” -Always keep in mind, never argue

with the customers. Immediately report difficult situations to the

manager or in the absence of the manager the marketing staff or

any other superior.

2. Respect all customers regardless of age, sex, status, and

appearance. Answer their queries about the products or any

related matters to the fullest extent you can.

3. Make a good impression. Greet the customers with a smile. Assist

them from the time they come up to the time they leave the store

premises.

4. If you feel that there is something wrong with the customers, do

not hesitate to ask or offer extra help. While doing so, bear in mind

that your primary concern is the company’s welfare.

 Relating to Supervisors

1. Showing courtesy to supervisors.

93
 2. Following and honouring the commands given the supervisor.

3. Give respect to their position.

Source: Dine n’ Shine Café Feasibility Study

Uniform Costing

WHITE POLO SHIRT

WITH LOGO OF

FIKAKANIN EMBEDED PHP 250.00

AT THE LEFT CHEST

OF THE CLOTHING

BLACK SLACKS PHP 300.00

BLACK SPLASHERS

SHOES FOR PHP 250.00

MEN/WOMEN

WAGES AND SALARIES

The employees will receive its wages and salaries twice a month

every fifteenth day. Salary deductions are in accordance to law abiding

the SSS, PhilHealth and PAG-IBIG it will automatically deduct to their

salaries.

94
 3.3 SPACE REQUIREMENT

STEPS PROCEDURES Days to COST

Complete
1 Verify and reserve the company 1 day 40
name with the Securities and
Exchange Commission (SEC)
Agency: Securities and Exchange
Commission
2 Deposit the paid-in minimum 1 day No charge
capital at the bank
Agency: Bank
3 Notarize articles of incorporation 1 day 500
and treasurer's affidavit at the
notary
Agency: Notary
4 Register the company with the 2 days on 2,665
SEC and receive pre-registered average
Taxpayer Identification Number
(TIN)
Agency: Securities and Exchange
Commission
5 Obtain Mayor’s Permit 1 day 1,000
Agency: City Hall
6 Obtain barangay clearance 1 day 500
Agency: Barangay
7 Pay the annual community tax 1 day 500
and obtain the community tax
certificate (CTC) from the City
Treasurer's Office (CTO)
Agency: City Treasurer's Office
8 Obtain the business permit to 6 days 6,350
operate from the BPLO
Agency: Business Permits and
Licensing Office
9 Buy special books of account at 1 day 400
bookstore
Agency: Bookstore
10 Apply for Certificate of 1 day 100 (plus 15 for
Registration (COR) and TIN at the documentary
Bureau of Internal Revenue stamp)
(BIR)
Agency: Bureau of Internal
Revenue

95
11 Pay the registration fee and 1 day 775
documentary stamp taxes (DST)
at the AAB
Agency: Bureau of Internal
Revenue
12 Obtain the authority to print 1 day No charge
receipts and invoices from the
BIR
Agency: Bureau of Internal
Revenue
13 Print receipts and invoices at the 7 days 3,500
print shop
Agency: Bureau of Internal
Revenue
14 Have books of accounts and 1 day No charge
Printer’s Certificate of Delivery
(PCD) stamped by the BIR
Agency: Bureau of Internal
Revenue
15 Register with the Social Security 2 days No charge
System (SSS)
Agency: Social Security System
16 Register with the Philippine 1 day No charge
Health Insurance Company
(PhilHealth)
Agency: Philippine Health
Insurance Corporation
17 Register with Home Development 1 day No charge
Mutual Fund (Pag-ibig)
Agency: Home Development
Mutual Fund
18 Plumbing Inspection Fee 1 day 750
19 Electrical Inspection Fee 1 day 100
20 Sanitary Inspection Fee 1 day 200
TOTAL 17,395

96
3.4 EQUIPMENT REQUIREMENT

TABLE 1: MACHINERIES AND EQUIPMENT

The table below shows the machineries and equipment

needed in order to achieve the desired product and services of the

business.

PICTURE DESCRIPTION PRICE QUANTITY TOTAL

COST

Cash Drawer ₱2,650 1 ₱2,650

Glass Food ₱8,480 1 ₱8,480

Cabinet

Wall Clock ₱88 1 ₱88

Small

Refrigerator ₱5, 995 1 ₱5,995

97
 Fluorescent ₱145 3 ₱435

Light

Emergency ₱1,199.75 1 ₱1, 199.75

Light

Exhaust Fan ₱599.75 1 ₱599.75

Beverage

Dispenser ₱550 1 ₱550

Ceiling Fan ₱999.75 1 ₱999.75

TOTAL ₱20,997.2

98
 TABLE 2: FURNITURE AND FIXTURES

The table below shows the furniture and fixtures needed for

keeping the cleanliness of the area of the business.

PICTURE DESCRIPTION PRICE QUANTITY TOTAL

COST

Chair ₱209.75 2 ₱419.50

Table ₱2,399.75 1 ₱2,399.75

TOTAL ₱2,819.25

TOTAL MACHINERIES AND EQUIPMENT AND FURNITURE AND

FIXTURES

Machineries and Equipment ₱20,997.25

Furniture and Fixtures 2, 819.25
TOTAL 23,816.50

99
 TABLE 3: STORE SUPPLIES

The table below shows the store supplies to purchase for the

business.

PICTURE DESCRIPTION PRICE QUANTITY TOTAL

COST

Straw ₱36.75 100 pcs. ₱36.75

Table Napkin ₱44 1, 000 pull ₱44

Plastic cup with ₱219 100 pcs. ₱219

Lid (Cold) per set

Plastic cup with 100 pcs. ₱219

₱219
Lid (Hot) per set

Spoon ₱62.50 100 pcs. ₱62.50

100
 Fork ₱62.50 100 pcs. ₱62.50

Paper Bag ₱104 100 pcs. ₱104

per set

Styrofoam ₱30 100 pcs. ₱30

per set

TOTAL ₱777.75

101
 TABLE 4: MAINTENANCE MATERIAL

The table below shows the maintenance materials needed for

keeping the cleanliness of the area of the business.

PICTURE DESCRIPTION PRICE QUANTITY TOTAL

COST

Trash Bag ₱74.75 50 pcs. ₱74.75

Trash Bin ₱95 1 ₱95

Absorbent ₱64 4 pcs ₱64

Towel

Spray Bottle ₱49.75 1 ₱49.75

Dishwashing ₱104 1 ₱104

Liquid

102
 Sponge ₱69.75 5 pcs. ₱69.75

Apron ₱225 2 ₱450

Hand Sanitizer ₱99 1 ₱99

Masklean ₱265 2 ₱530

Dustpan ₱75 1 ₱75

Broom ₱199.75 1 ₱199.75

TOTAL ₱1, 811

103
 TABLE 5: KITCHEN SUPPLIES

The table below shows the kitchenette supplies needed to

achieve the desired product of the business.

PICTURE DESCRIPTION PRICE QUANTITY TOTAL

COST

Knife Set ₱399.75 1 ₱399.75

Measuring ₱69.75 1 ₱69.75

Cups

Pastry Server ₱99.75 1 ₱99.75

Food Tong ₱79.75 1 ₱79.75

Kitchen Scale ₱249 1 ₱249

104
 Potholder ₱39.75 5 pcs. per ₱39.75
set

Steamers ₱1,900 1 ₱1,900

Pan ₱372 1 ₱372

Tray ₱384 5 pcs. per ₱384

set

TOTAL ₱3,593.75

105
 TABLE 6: OFFICE SUPPLIES

The table below shows the office supplies needed for operating the

business.

PICTURE DESCRIPTION PRICE QUANTITY TOTAL

COST

Ball pen ₱15 3 pcs. per ₱15

set

Record Book ₱75 1 pc. ₱75

Marker ₱202 6 pcs. per ₱202

set

Scissor ₱91 1 pc. ₱91

Tape ₱26 5 pcs. ₱130

TOTAL ₱513

*prices canvassed from SM Manila Appliance Center, SM Homeworld, SM

Manila National Bookstore

106
 3.5 DEPRECIATION COST
MACHINERIES AND EQUIPMENT
Description Unit Cost Quantity Total Cost Estimated Residual Depreciable Annual Depreciation
Life Value Amount
(10%)
2017 2018 2019 2020 2021
Cash Drawer 2,650 1 2,650 10 265 2,385 238.50 238.50 238.50 238.50 238.50
Glass Food 8,480 1 8,480 10 848 7,632 763.20 763.20 763.20 763.20 763.20
Cabinet
Wall Clock 88.00 1 88.00 10 8.80 79.20 7.92 7.92 7.92 7.92 7.92
Small Refrigerator 5, 995.00 1 5, 995.00 10 599.50 5, 395.50 539.55 539.55 539.55 539.55 539.55
Fluorescent Light 145.00 3 435.00 10 43.50 391.50 39.15 39.15 39.15 39.15 39.15
Emergency Light 1, 199.75 1 1, 199.75 10 119.980 1, 079.77 107.98 107.98 107.98 107.98 107.98
Exhaust Fan 599.75 1 599.75 10 59.980 539.77 53.98 53.98 53.98 53.98 53.98
Beverage 550.00 1 550.00 10 55.000 495.00 49.50 49.50 49.50 49.50 49.50
Dispenser
Ceiling Fan 999.75 1 999.75 10 99.98 899.77 89.98 89.98 89.98 89.98 89.98

Annual 1,889.76 1,889.76 1,889.76 1,889.76 1,889.76

Depreciation
Expense
Total 1,889.76 3779.52 5,669.28 7559.04 9448.80
Accumulated
Depreciation

FURNITURES AND FIXTURES

Description Unit Cost Quantity Total Cost Estimated Residual Depreciable Annual Depreciation
Life Value (10%) Amount
2017 2018 2019 2020 2021
Chair 209.75 2 419.50 10 41.95 377.55 37.76 37.76 37.76 37.76 37.76
Table 2, 399.75 1 2, 399.75 10 239.98 2, 159.77 215.98 215.98 215.98 215.98 215.98

Annual 253.74 253.74 253.74 253.74 253.74

Depreciation
Expense
Total 253.74 507.48 761.22 1,014.96 1,268.70
Accumulated
Depreciation

107
3.6 BUSINESS INPUT

2017
INGREDIENTS JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC TOTAL
UNIT
Sugar 18.24 18.24 18.24 18.24 18.24 18.24 17.54 17.54 18.24 17.54 18.24 17.54 456
Evaporated Milk 30.40 30.40 30.40 30.40 30.40 30.40 29.23 29.23 30.40 29.23 30.40 29.23 760
Vanilla Extract 6.08 6.08 6.08 6.08 6.08 6.08 5.85 5.85 6.08 5.85 6.08 5.85 152
Cocoa Powder 6.08 6.08 6.08 6.08 6.08 6.08 5.85 5.85 6.08 5.85 6.08 5.85 152
Rice Flour 12.16 12.16 12.16 12.16 12.16 12.16 11.69 11.69 12.16 11.69 12.16 11.69 304
Glutinous Rice 21.28 21.28 21.28 21.28 21.28 21.28 20.46 20.46 21.28 20.46 21.28 20.46 532
Flour
Coconut Milk 79.04 79.04 79.04 79.04 79.04 79.04 76.00 76.00 79.04 76.00 79.04 76.00 1,976.00
Gelatin 6.08 6.08 6.08 6.08 6.08 6.08 5.85 5.85 6.08 5.85 6.08 5.85 152
Egg 182.4 182.4 182.4 182.4 182.4 182.4 175.3 175.3 182.4 175.3 182.4 175.3 4,560.00
0 0 0 0 0 0 8 8 0 8 0 8
Pineapple Juice 2.60 2.60 2.60 2.60 2.60 2.60 2.50 2.50 2.60 2.50 2.60 2.50 65.1
Condensed Milk 30.40 30.40 30.40 30.40 30.40 30.40 29.23 29.23 30.40 29.23 30.40 29.23 760
all-purpose flour 6.08 6.08 6.08 6.08 6.08 6.08 5.85 5.85 6.08 5.85 6.08 5.85 152
baking powder 11.44 11.44 11.44 11.44 11.44 11.44 11.00 11.00 11.44 11.00 11.44 11.00 286.1
ground lean pork 2.22 2.22 2.22 2.22 2.22 2.22 2.13 2.13 2.22 2.13 2.22 2.13 55.5
soy sauce 6.08 6.08 6.08 6.08 6.08 6.08 5.85 5.85 6.08 5.85 6.08 5.85 152
cornstarch 6.08 6.08 6.08 6.08 6.08 6.08 5.85 5.85 6.08 5.85 6.08 5.85 152
Purple Yam Powder 2.43 2.43 2.43 2.43 2.43 2.43 2.34 2.34 2.43 2.34 2.43 2.34 60.8
Mango 6.08 6.08 6.08 6.08 6.08 6.08 5.85 5.85 6.08 5.85 6.08 5.85 152
Laurel 12.16 12.16 12.16 12.16 12.16 12.16 11.69 11.69 12.16 11.69 12.16 11.69 304
Pandan Leaves 2.00 2.00 2.00 2.00 2.00 2.00 1.92 1.92 2.00 1.92 2.00 1.92 50
Salt 1.20 1.20 1.20 1.20 1.20 1.20 1.15 1.15 1.20 1.15 1.20 1.15 30
Lemon 4.00 4.00 4.00 4.00 4.00 4.00 3.85 3.85 4.00 3.85 4.00 3.85 100
Butter 0.13 0.13 0.13 0.13 0.13 0.13 0.12 0.12 0.13 0.12 0.13 0.12 3.2
Hot Chocolate Mix 0.47 0.47 0.47 0.47 0.47 0.47 0.45 0.45 0.47 0.45 0.47 0.45 11.8

108
 Frozen Grated 0.80 0.80 0.80 0.80 0.80 0.80 0.77 0.77 0.80 0.77 0.80 0.77 20
Cassava
Banana Leaves 2.40 2.40 2.40 2.40 2.40 2.40 2.31 2.31 2.40 2.31 2.40 2.31 60

2018
INGREDIENTS JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC TOTAL
UNIT
Sugar 18.49 18.49 18.49 18.49 18.49 18.49 17.78 17.78 18.49 17.78 18.49 17.78 462.2
Evaporated Milk 30.81 30.81 30.81 30.81 30.81 30.81 29.63 29.63 30.81 29.63 30.81 29.63 770.3
Vanilla Extract 6.16 6.16 6.16 6.16 6.16 6.16 5.93 5.93 6.16 5.93 6.16 5.93 154.1
Cocoa Powder 6.16 6.16 6.16 6.16 6.16 6.16 5.93 5.93 6.16 5.93 6.16 5.93 154.1
Rice Flour 12.32 12.32 12.32 12.32 12.32 12.32 11.85 11.85 12.32 11.85 12.32 11.85 308.1
Glutinous Rice 21.57 21.57 21.57 21.57 21.57 21.57 20.74 20.74 21.57 20.74 21.57 20.74 539.2
Flour
Coconut Milk 80.11 80.11 80.11 80.11 80.11 80.11 77.03 77.03 80.11 77.03 80.11 77.03 2,002.70
Gelatin 6.16 6.16 6.16 6.16 6.16 6.16 5.93 5.93 6.16 5.93 6.16 5.93 154.1
Egg 184.8 184.8 184.8 184.8 184.8 184.8 177.7 177.7 184.8 177.7 184.8 177.7 4,621.60
6 6 6 6 6 6 5 5 6 5 6 5
Pineapple Juice 2.64 2.64 2.64 2.64 2.64 2.64 2.54 2.54 2.64 2.54 2.64 2.54 66
Condensed Milk 30.81 30.81 30.81 30.81 30.81 30.81 29.63 29.63 30.81 29.63 30.81 29.63 770.3
all-purpose flour 6.16 6.16 6.16 6.16 6.16 6.16 5.93 5.93 6.16 5.93 6.16 5.93 154.1
baking powder 11.60 11.60 11.60 11.60 11.60 11.60 11.15 11.15 11.60 11.15 11.60 11.15 290
ground lean pork 2.25 2.25 2.25 2.25 2.25 2.25 2.16 2.16 2.25 2.16 2.25 2.16 56.2
soy sauce 6.16 6.16 6.16 6.16 6.16 6.16 5.93 5.93 6.16 5.93 6.16 5.93 154.1
cornstarch 6.16 6.16 6.16 6.16 6.16 6.16 5.93 5.93 6.16 5.93 6.16 5.93 154.1
Purple Yam Powder 2.46 2.46 2.46 2.46 2.46 2.46 2.37 2.37 2.46 2.37 2.46 2.37 61.6
Mango 6.16 6.16 6.16 6.16 6.16 6.16 5.93 5.93 6.16 5.93 6.16 5.93 154.1
Laurel 12.32 12.32 12.32 12.32 12.32 12.32 11.85 11.85 12.32 11.85 12.32 11.85 308.1
Pandan Leaves 2.03 2.03 2.03 2.03 2.03 2.03 1.95 1.95 2.03 1.95 2.03 1.95 50.7
Salt 1.22 1.22 1.22 1.22 1.22 1.22 1.17 1.17 1.22 1.17 1.22 1.17 30.4
Lemon 4.06 4.06 4.06 4.06 4.06 4.06 3.90 3.90 4.06 3.90 4.06 3.90 101.4
Butter 0.13 0.13 0.13 0.13 0.13 0.13 0.12 0.12 0.13 0.12 0.13 0.12 3.2

109
Hot Chocolate Mix 0.48 0.48 0.48 0.48 0.48 0.48 0.46 0.46 0.48 0.46 0.48 0.46 12
Frozen Grated 0.81 0.81 0.81 0.81 0.81 0.81 0.78 0.78 0.81 0.78 0.81 0.78 20.3
Cassava
Banana Leaves 2.43 2.43 2.43 2.43 2.43 2.43 2.34 2.34 2.43 2.34 2.43 2.34 60.8

2019
INGREDIENTS JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC TOTAL
UNIT
Sugar 18.74 18.74 18.74 18.74 18.74 18.74 18.02 18.02 18.74 18.02 18.74 18.02 468.4
Evaporated Milk 31.23 31.23 31.23 31.23 31.23 31.23 30.03 30.03 31.23 30.03 31.23 30.03 780.7
Vanilla Extract 6.24 6.24 6.24 6.24 6.24 6.24 6.00 6.00 6.24 6.00 6.24 6.00 156.1
Cocoa Powder 6.24 6.24 6.24 6.24 6.24 6.24 6.00 6.00 6.24 6.00 6.24 6.00 156.1
Rice Flour 12.49 12.49 12.49 12.49 12.49 12.49 12.01 12.01 12.49 12.01 12.49 12.01 312.3
Glutinous Rice 21.86 21.86 21.86 21.86 21.86 21.86 21.02 21.02 21.86 21.02 21.86 21.02 546.5
Flour
Coconut Milk 81.19 81.19 81.19 81.19 81.19 81.19 78.07 78.07 81.19 78.07 81.19 78.07 2,029.70
Gelatin 6.24 6.24 6.24 6.24 6.24 6.24 6.00 6.00 6.24 6.00 6.24 6.00 156.1
Egg 187.3 187.3 187.3 187.3 187.3 187.3 180.1 180.1 187.3 180.1 187.3 180.1 4,684.00
6 6 6 6 6 6 5 5 6 5 6 5
Pineapple Juice 2.68 2.68 2.68 2.68 2.68 2.68 2.57 2.57 2.68 2.57 2.68 2.57 66.9
Condensed Milk 31.23 31.23 31.23 31.23 31.23 31.23 30.03 30.03 31.23 30.03 31.23 30.03 780.7
all-purpose flour 6.24 6.24 6.24 6.24 6.24 6.24 6.00 6.00 6.24 6.00 6.24 6.00 156.1
baking powder 11.76 11.76 11.76 11.76 11.76 11.76 11.30 11.30 11.76 11.30 11.76 11.30 293.9
ground lean pork 2.28 2.28 2.28 2.28 2.28 2.28 2.19 2.19 2.28 2.19 2.28 2.19 57
soy sauce 6.24 6.24 6.24 6.24 6.24 6.24 6.00 6.00 6.24 6.00 6.24 6.00 156.1
cornstarch 6.24 6.24 6.24 6.24 6.24 6.24 6.00 6.00 6.24 6.00 6.24 6.00 156.1
Purple Yam Powder 2.50 2.50 2.50 2.50 2.50 2.50 2.40 2.40 2.50 2.40 2.50 2.40 62.5
Mango 6.24 6.24 6.24 6.24 6.24 6.24 6.00 6.00 6.24 6.00 6.24 6.00 156.1
Laurel 12.49 12.49 12.49 12.49 12.49 12.49 12.01 12.01 12.49 12.01 12.49 12.01 312.3
Pandan Leaves 2.06 2.06 2.06 2.06 2.06 2.06 1.98 1.98 2.06 1.98 2.06 1.98 51.4
Salt 1.23 1.23 1.23 1.23 1.23 1.23 1.18 1.18 1.23 1.18 1.23 1.18 30.8
Lemon 4.11 4.11 4.11 4.11 4.11 4.11 3.95 3.95 4.11 3.95 4.11 3.95 102.7

110
 Butter 0.13 0.13 0.13 0.13 0.13 0.13 0.13 0.13 0.13 0.13 0.13 0.13 3.3
Hot Chocolate Mix 0.48 0.48 0.48 0.48 0.48 0.48 0.47 0.47 0.48 0.47 0.48 0.47 12.1
Frozen Grated 0.82 0.82 0.82 0.82 0.82 0.82 0.79 0.79 0.82 0.79 0.82 0.79 20.5
Cassava
Banana Leaves 2.46 2.46 2.46 2.46 2.46 2.46 2.37 2.37 2.46 2.37 2.46 2.37 61.6

2020
INGREDIENTS JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC TOTAL
UNIT
Sugar 18.99 18.99 18.99 18.99 18.99 18.99 18.26 18.26 18.99 18.26 18.99 18.26 474.7
Evaporated Milk 31.65 31.65 31.65 31.65 31.65 31.65 30.43 30.43 31.65 30.43 31.65 30.43 791.2
Vanilla Extract 6.33 6.33 6.33 6.33 6.33 6.33 6.08 6.08 6.33 6.08 6.33 6.08 158.2
Cocoa Powder 6.33 6.33 6.33 6.33 6.33 6.33 6.08 6.08 6.33 6.08 6.33 6.08 158.2
Rice Flour 12.66 12.66 12.66 12.66 12.66 12.66 12.17 12.17 12.66 12.17 12.66 12.17 316.5
Glutinous Rice 22.15 22.15 22.15 22.15 22.15 22.15 21.30 21.30 22.15 21.30 22.15 21.30 553.8
Flour
Coconut Milk 82.28 82.28 82.28 82.28 82.28 82.28 79.12 79.12 82.28 79.12 82.28 79.12 2,057.10
Gelatin 6.33 6.33 6.33 6.33 6.33 6.33 6.08 6.08 6.33 6.08 6.33 6.08 158.2
Egg 189.8 189.8 189.8 189.8 189.8 189.8 182.5 182.5 189.8 182.5 189.8 182.5 4,747.20
9 9 9 9 9 9 8 8 9 8 9 8
Pineapple Juice 2.71 2.71 2.71 2.71 2.71 2.71 2.61 2.61 2.71 2.61 2.71 2.61 67.8
Condensed Milk 31.65 31.65 31.65 31.65 31.65 31.65 30.43 30.43 31.65 30.43 31.65 30.43 791.2
all-purpose flour 6.33 6.33 6.33 6.33 6.33 6.33 6.08 6.08 6.33 6.08 6.33 6.08 158.2
baking powder 11.92 11.92 11.92 11.92 11.92 11.92 11.46 11.46 11.92 11.46 11.92 11.46 297.9
ground lean pork 2.31 2.31 2.31 2.31 2.31 2.31 2.22 2.22 2.31 2.22 2.31 2.22 57.7
soy sauce 6.33 6.33 6.33 6.33 6.33 6.33 6.08 6.08 6.33 6.08 6.33 6.08 158.2
cornstarch 6.33 6.33 6.33 6.33 6.33 6.33 6.08 6.08 6.33 6.08 6.33 6.08 158.2
Purple Yam Powder 2.53 2.53 2.53 2.53 2.53 2.53 2.43 2.43 2.53 2.43 2.53 2.43 63.3
Mango 6.33 6.33 6.33 6.33 6.33 6.33 6.08 6.08 6.33 6.08 6.33 6.08 158.2
Laurel 12.66 12.66 12.66 12.66 12.66 12.66 12.17 12.17 12.66 12.17 12.66 12.17 316.5
Pandan Leaves 2.08 2.08 2.08 2.08 2.08 2.08 2.00 2.00 2.08 2.00 2.08 2.00 52.1
Salt 1.25 1.25 1.25 1.25 1.25 1.25 1.20 1.20 1.25 1.20 1.25 1.20 31.2

111
 Lemon 4.16 4.16 4.16 4.16 4.16 4.16 4.00 4.00 4.16 4.00 4.16 4.00 104.1
Butter 0.13 0.13 0.13 0.13 0.13 0.13 0.13 0.13 0.13 0.13 0.13 0.13 3.3
Hot Chocolate Mix 0.49 0.49 0.49 0.49 0.49 0.49 0.47 0.47 0.49 0.47 0.49 0.47 12.3
Frozen Grated 0.83 0.83 0.83 0.83 0.83 0.83 0.80 0.80 0.83 0.80 0.83 0.80 20.8
Cassava
Banana Leaves 2.50 2.50 2.50 2.50 2.50 2.50 2.40 2.40 2.50 2.40 2.50 2.40 62.5

2021
INGREDIENTS JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC TOTAL
UNIT
Sugar 19.24 19.24 19.24 19.24 19.24 19.24 18.50 18.50 19.24 18.50 19.24 18.50 481
Evaporated Milk 32.08 32.08 32.08 32.08 32.08 32.08 30.85 30.85 32.08 30.85 32.08 30.85 802
Vanilla Extract 6.40 6.40 6.40 6.40 6.40 6.40 6.15 6.15 6.40 6.15 6.40 6.15 160
Cocoa Powder 6.40 6.40 6.40 6.40 6.40 6.40 6.15 6.15 6.40 6.15 6.40 6.15 160
Rice Flour 12.84 12.84 12.84 12.84 12.84 12.84 12.35 12.35 12.84 12.35 12.84 12.35 321
Glutinous Rice 22.44 22.44 22.44 22.44 22.44 22.44 21.58 21.58 22.44 21.58 22.44 21.58 561
Flour
Coconut Milk 83.40 83.40 83.40 83.40 83.40 83.40 80.19 80.19 83.40 80.19 83.40 80.19 2,085
Gelatin 6.40 6.40 6.40 6.40 6.40 6.40 6.15 6.15 6.40 6.15 6.40 6.15 160
Egg 192.4 192.4 192.4 192.4 192.4 192.4 185.0 185.0 192.4 185.0 192.4 185.0 4,811
4 4 4 4 4 4 4 4 4 4 4 4
Pineapple Juice 2.76 2.76 2.76 2.76 2.76 2.76 2.65 2.65 2.76 2.65 2.76 2.65 69
Condensed Milk 32.08 32.08 32.08 32.08 32.08 32.08 30.85 30.85 32.08 30.85 32.08 30.85 802
all-purpose flour 6.40 6.40 6.40 6.40 6.40 6.40 6.15 6.15 6.40 6.15 6.40 6.15 160
baking powder 12.08 12.08 12.08 12.08 12.08 12.08 11.62 11.62 12.08 11.62 12.08 11.62 302
ground lean pork 2.36 2.36 2.36 2.36 2.36 2.36 2.27 2.27 2.36 2.27 2.36 2.27 59
soy sauce 6.40 6.40 6.40 6.40 6.40 6.40 6.15 6.15 6.40 6.15 6.40 6.15 160
Cornstarch 6.40 6.40 6.40 6.40 6.40 6.40 6.15 6.15 6.40 6.15 6.40 6.15 160
Purple Yam Powder 2.56 2.56 2.56 2.56 2.56 2.56 2.46 2.46 2.56 2.46 2.56 2.46 64
Mango 6.40 6.40 6.40 6.40 6.40 6.40 6.15 6.15 6.40 6.15 6.40 6.15 160
Laurel 12.84 12.84 12.84 12.84 12.84 12.84 12.35 12.35 12.84 12.35 12.84 12.35 321
Pandan Leaves 2.12 2.12 2.12 2.12 2.12 2.12 2.04 2.04 2.12 2.04 2.12 2.04 53

112
 Salt 1.28 1.28 1.28 1.28 1.28 1.28 1.23 1.23 1.28 1.23 1.28 1.23 32
Lemon 4.24 4.24 4.24 4.24 4.24 4.24 4.08 4.08 4.24 4.08 4.24 4.08 106
Butter 0.12 0.12 0.12 0.12 0.12 0.12 0.12 0.12 0.12 0.12 0.12 0.12 3
Hot Chocolate Mix 0.48 0.48 0.48 0.48 0.48 0.48 0.46 0.46 0.48 0.46 0.48 0.46 12
Frozen Grated 0.84 0.84 0.84 0.84 0.84 0.84 0.81 0.81 0.84 0.81 0.84 0.81 21
Cassava
Banana Leaves 2.52 2.52 2.52 2.52 2.52 2.52 2.42 2.42 2.52 2.42 2.52 2.42 63

3.7 MATERIAL COST

2017
Ingredients JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC TOTAL
COST
Sugar 1,021. 1,021. 1,021. 1,021. 1,021. 1,021. 982.15 982.15 1,021. 982.15 1,021. 982.15 25,536.00
44 44 44 44 44 44 44 44
Evaporated Milk 760.00 760.00 760.00 760.00 760.00 760.00 730.77 730.77 760.00 730.77 760.00 730.77 19,000.00
Vanilla Extract 133.76 133.76 133.76 133.76 133.76 133.76 128.62 128.62 133.76 128.62 133.76 128.62 3,344.00
Cocoa Powder 121.60 121.60 121.60 121.60 121.60 121.60 116.92 116.92 121.60 116.92 121.60 116.92 3,040.00
Rice Flour 364.80 364.80 364.80 364.80 364.80 364.80 350.77 350.77 364.80 350.77 364.80 350.77 9,120.00
Glutinous Rice 1,170. 1,170. 1,170. 1,170. 1,170. 1,170. 1,125. 1,125. 1,170. 1,125. 1,170. 1,125. 29,260.00
Flour 40 40 40 40 40 40 38 38 40 38 40 38
Coconut Milk 1,896. 1,896. 1,896. 1,896. 1,896. 1,896. 1,824. 1,824. 1,896. 1,824. 1,896. 1,824. 47,424.00
96 96 96 96 96 96 00 00 96 00 96 00
Gelatin 60.80 60.80 60.80 60.80 60.80 60.80 58.46 58.46 60.80 58.46 60.80 58.46 1,520.00
Egg 766.08 766.08 766.08 766.08 766.08 766.08 736.62 736.62 766.08 736.62 766.08 736.62 19,152.00
Pineapple Juice 182.40 182.40 182.40 182.40 182.40 182.40 175.38 175.38 182.40 175.38 182.40 175.38 4,560.00
Condensed Milk 1,155. 1,155. 1,155. 1,155. 1,155. 1,155. 1,110. 1,110. 1,155. 1,110. 1,155. 1,110. 28,880.00
20 20 20 20 20 20 77 77 20 77 20 77
all-purpose flour 261.44 261.44 261.44 261.44 261.44 261.44 251.38 251.38 261.44 251.38 261.44 251.38 6,536.00
baking powder 97.28 97.28 97.28 97.28 97.28 97.28 93.54 93.54 97.28 93.54 97.28 93.54 2,432.00
ground lean pork 410.40 410.40 410.40 410.40 410.40 410.40 394.62 394.62 410.40 394.62 410.40 394.62 10,260.00
soy sauce 30.40 30.40 30.40 30.40 30.40 30.40 29.23 29.23 30.40 29.23 30.40 29.23 760.00

113
 Cornstarch 60.80 60.80 60.80 60.80 60.80 60.80 58.46 58.46 60.80 58.46 60.80 58.46 1,520.00
Purple Yam 121.60 121.60 121.60 121.60 121.60 121.60 116.92 116.92 121.60 116.92 121.60 116.92 3,040.00
Powder
Mango 304.00 304.00 304.00 304.00 304.00 304.00 292.31 292.31 304.00 292.31 304.00 292.31 7,600.00
Laurel 6.08 6.08 6.08 6.08 6.08 6.08 5.85 5.85 6.08 5.85 6.08 5.85 152.00
Pandan Leaves 1.00 1.00 1.00 1.00 1.00 1.00 0.96 0.96 1.00 0.96 1.00 0.96 25.00
Salt 0.60 0.60 0.60 0.60 0.60 0.60 0.58 0.58 0.60 0.58 0.60 0.58 15.00
Lemon 2.00 2.00 2.00 2.00 2.00 2.00 1.92 1.92 2.00 1.92 2.00 1.92 50.00
Butter 3.04 3.04 3.04 3.04 3.04 3.04 2.92 2.92 3.04 2.92 3.04 2.92 76.00
Hot Chocolate 4.72 4.72 4.72 4.72 4.72 4.72 4.54 4.54 4.72 4.54 4.72 4.54 118.00
Mix
Frozen Grated 9.60 9.60 9.60 9.60 9.60 9.60 9.23 9.23 9.60 9.23 9.60 9.23 240.00
Cassava
Banana Leaves 1.20 1.20 1.20 1.20 1.20 1.20 1.15 1.15 1.20 1.15 1.20 1.15 30.00

2018
Ingredients JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC TOTAL
COST
Sugar 1,035. 1,035. 1,035. 1,035. 1,035. 1,035. 995.41 995.41 1,035. 995.41 1,035. 995.41 25,880.74
23 23 23 23 23 23 23 23
Evaporated Milk 770.26 770.26 770.26 770.26 770.26 770.26 740.63 740.63 770.26 740.63 770.26 740.63 19,256.50

Vanilla Extract 135.57 135.57 135.57 135.57 135.57 135.57 130.35 130.35 135.57 130.35 135.57 130.35 3,389.14

Cocoa Powder 123.24 123.24 123.24 123.24 123.24 123.24 118.50 118.50 123.24 118.50 123.24 118.50 3,081.04

Rice Flour 369.72 369.72 369.72 369.72 369.72 369.72 355.50 355.50 369.72 355.50 369.72 355.50 9,243.12

Glutinous Rice 1,186. 1,186. 1,186. 1,186. 1,186. 1,186. 1,140. 1,140. 1,186. 1,140. 1,186. 1,140. 29,655.01
Flour 20 20 20 20 20 20 58 58 20 58 20 58
Coconut Milk 1,922. 1,922. 1,922. 1,922. 1,922. 1,922. 1,848. 1,848. 1,922. 1,848. 1,922. 1,848. 48,064.22
57 57 57 57 57 57 62 62 57 62 57 62
Gelatin 61.62 61.62 61.62 61.62 61.62 61.62 59.25 59.25 61.62 59.25 61.62 59.25 1,540.52

Egg 776.42 776.42 776.42 776.42 776.42 776.42 746.56 746.56 776.42 746.56 776.42 746.56 19,410.55

Pineapple Juice 184.86 184.86 184.86 184.86 184.86 184.86 177.75 177.75 184.86 177.75 184.86 177.75 4,621.56

Condensed Milk 1,170. 1,170. 1,170. 1,170. 1,170. 1,170. 1,125. 1,125. 1,170. 1,125. 1,170. 1,125. 29,269.88
80 80 80 80 80 80 76 76 80 76 80 76
all-purpose flour 264.97 264.97 264.97 264.97 264.97 264.97 254.78 254.78 264.97 254.78 264.97 254.78 6,624.24

baking powder 98.59 98.59 98.59 98.59 98.59 98.59 94.80 94.80 98.59 94.80 98.59 94.80 2,464.83

114
ground lean pork 415.94 415.94 415.94 415.94 415.94 415.94 399.94 399.94 415.94 399.94 415.94 399.94 10,398.51

soy sauce 30.81 30.81 30.81 30.81 30.81 30.81 29.63 29.63 30.81 29.63 30.81 29.63 770.26

cornstarch 61.62 61.62 61.62 61.62 61.62 61.62 59.25 59.25 61.62 59.25 61.62 59.25 1,540.52

Purple Yam 123.24 123.24 123.24 123.24 123.24 123.24 118.50 118.50 123.24 118.50 123.24 118.50 3,081.04
Powder
Mango 308.10 308.10 308.10 308.10 308.10 308.10 296.25 296.25 308.10 296.25 308.10 296.25 7,702.60

Laurel 6.16 6.16 6.16 6.16 6.16 6.16 5.93 5.93 6.16 5.93 6.16 5.93 154.05

Pandan Leaves 1.01 1.01 1.01 1.01 1.01 1.01 0.97 0.97 1.01 0.97 1.01 0.97 25.34

Salt 0.61 0.61 0.61 0.61 0.61 0.61 0.58 0.58 0.61 0.58 0.61 0.58 15.20

Lemon 2.03 2.03 2.03 2.03 2.03 2.03 1.95 1.95 2.03 1.95 2.03 1.95 50.68

Butter 3.08 3.08 3.08 3.08 3.08 3.08 2.96 2.96 3.08 2.96 3.08 2.96 77.03

Hot Chocolate 4.78 4.78 4.78 4.78 4.78 4.78 4.60 4.60 4.78 4.60 4.78 4.60 119.59
Mix
Frozen Grated 9.73 9.73 9.73 9.73 9.73 9.73 9.36 9.36 9.73 9.36 9.73 9.36 243.24
Cassava
Banana Leaves 1.22 1.22 1.22 1.22 1.22 1.22 1.17 1.17 1.22 1.17 1.22 1.17 30.41

2019
Ingredients JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC TOTAL
COST
Sugar 1,049. 1,049. 1,049. 1,049. 1,049. 1,049. 1,008. 1,008. 1,049. 1,008. 1,049. 1,008. 26,230.13
21 21 21 21 21 21 85 85 21 85 21 85
Evaporated Milk 780.66 780.66 780.66 780.66 780.66 780.66 750.63 750.63 780.66 750.63 780.66 750.63 19,516.46

Vanilla Extract 137.40 137.40 137.40 137.40 137.40 137.40 132.11 132.11 137.40 132.11 137.40 132.11 3,434.90

Cocoa Powder 124.91 124.91 124.91 124.91 124.91 124.91 120.10 120.10 124.91 120.10 124.91 120.10 3,122.63

Rice Flour 374.72 374.72 374.72 374.72 374.72 374.72 360.30 360.30 374.72 360.30 374.72 360.30 9,367.90

Glutinous Rice 1,202. 1,202. 1,202. 1,202. 1,202. 1,202. 1,155. 1,155. 1,202. 1,155. 1,202. 1,155. 30,055.35
Flour 21 21 21 21 21 21 98 98 21 98 21 98
Coconut Milk 1,948. 1,948. 1,948. 1,948. 1,948. 1,948. 1,873. 1,873. 1,948. 1,873. 1,948. 1,873. 48,713.09
52 52 52 52 52 52 58 58 52 58 52 58
Gelatin 62.45 62.45 62.45 62.45 62.45 62.45 60.05 60.05 62.45 60.05 62.45 60.05 1,561.32

Egg 786.90 786.90 786.90 786.90 786.90 786.90 756.64 756.64 786.90 756.64 786.90 756.64 19,672.59

Pineapple Juice 187.36 187.36 187.36 187.36 187.36 187.36 180.15 180.15 187.36 180.15 187.36 180.15 4,683.95

Condensed Milk 1,186. 1,186. 1,186. 1,186. 1,186. 1,186. 1,140. 1,140. 1,186. 1,140. 1,186. 1,140. 29,665.02
60 60 60 60 60 60 96 96 60 96 60 96

115
all-purpose flour 268.55 268.55 268.55 268.55 268.55 268.55 258.22 258.22 268.55 258.22 268.55 258.22 6,713.66

baking powder 99.92 99.92 99.92 99.92 99.92 99.92 96.08 96.08 99.92 96.08 99.92 96.08 2,498.11

ground lean pork 421.56 421.56 421.56 421.56 421.56 421.56 405.34 405.34 421.56 405.34 421.56 405.34 10,538.89

soy sauce 31.23 31.23 31.23 31.23 31.23 31.23 30.03 30.03 31.23 30.03 31.23 30.03 780.66

cornstarch 62.45 62.45 62.45 62.45 62.45 62.45 60.05 60.05 62.45 60.05 62.45 60.05 1,561.32

Purple Yam 124.91 124.91 124.91 124.91 124.91 124.91 120.10 120.10 124.91 120.10 124.91 120.10 3,122.63
Powder
Mango 312.26 312.26 312.26 312.26 312.26 312.26 300.25 300.25 312.26 300.25 312.26 300.25 7,806.59

Laurel 6.25 6.25 6.25 6.25 6.25 6.25 6.01 6.01 6.25 6.01 6.25 6.01 156.13

Pandan Leaves 1.03 1.03 1.03 1.03 1.03 1.03 0.99 0.99 1.03 0.99 1.03 0.99 25.68

Salt 0.62 0.62 0.62 0.62 0.62 0.62 0.59 0.59 0.62 0.59 0.62 0.59 15.41

Lemon 2.05 2.05 2.05 2.05 2.05 2.05 1.98 1.98 2.05 1.98 2.05 1.98 51.36

Butter 3.12 3.12 3.12 3.12 3.12 3.12 3.00 3.00 3.12 3.00 3.12 3.00 78.07

Hot Chocolate 4.85 4.85 4.85 4.85 4.85 4.85 4.66 4.66 4.85 4.66 4.85 4.66 121.21
Mix
Frozen Grated 9.86 9.86 9.86 9.86 9.86 9.86 9.48 9.48 9.86 9.48 9.86 9.48 246.52
Cassava
Banana Leaves 1.23 1.23 1.23 1.23 1.23 1.23 1.19 1.19 1.23 1.19 1.23 1.19 30.82

2020
Ingredients JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC TOTAL
COST
Sugar 1,063. 1,063. 1,063. 1,063. 1,063. 1,063. 1,022. 1,022. 1,063. 1,022. 1,063. 1,022. 26,584.23
37 37 37 37 37 37 47 47 37 47 37 47
Evaporated Milk 791.20 791.20 791.20 791.20 791.20 791.20 760.77 760.77 791.20 760.77 791.20 760.77 19,779.93
Vanilla Extract 139.25 139.25 139.25 139.25 139.25 139.25 133.90 133.90 139.25 133.90 139.25 133.90 3,481.27
Cocoa Powder 126.59 126.59 126.59 126.59 126.59 126.59 121.72 121.72 126.59 121.72 126.59 121.72 3,164.79
Rice Flour 379.77 379.77 379.77 379.77 379.77 379.77 365.17 365.17 379.77 365.17 379.77 365.17 9,494.37
Glutinous Rice 1,218. 1,218. 1,218. 1,218. 1,218. 1,218. 1,171. 1,171. 1,218. 1,171. 1,218. 1,171. 30,461.10
Flour 44 44 44 44 44 44 58 58 44 58 44 58
Coconut Milk 1,974. 1,974. 1,974. 1,974. 1,974. 1,974. 1,898. 1,898. 1,974. 1,898. 1,974. 1,898. 49,370.72
83 83 83 83 83 83 87 87 83 87 83 87
Gelatin 63.30 63.30 63.30 63.30 63.30 63.30 60.86 60.86 63.30 60.86 63.30 60.86 1,582.39
Egg 797.53 797.53 797.53 797.53 797.53 797.53 766.85 766.85 797.53 766.85 797.53 766.85 19,938.17

116
Pineapple Juice 189.89 189.89 189.89 189.89 189.89 189.89 182.58 182.58 189.89 182.58 189.89 182.58 4,747.18
Condensed Milk 1,202. 1,202. 1,202. 1,202. 1,202. 1,202. 1,156. 1,156. 1,202. 1,156. 1,202. 1,156. 30,065.50
62 62 62 62 62 62 37 37 62 37 62 37
all-purpose flour 272.17 272.17 272.17 272.17 272.17 272.17 261.70 261.70 272.17 261.70 272.17 261.70 6,804.30
baking powder 101.27 101.27 101.27 101.27 101.27 101.27 97.38 97.38 101.27 97.38 101.27 97.38 2,531.83
ground lean pork 427.25 427.25 427.25 427.25 427.25 427.25 410.81 410.81 427.25 410.81 427.25 410.81 10,681.16
soy sauce 31.65 31.65 31.65 31.65 31.65 31.65 30.43 30.43 31.65 30.43 31.65 30.43 791.20
Cornstarch 63.30 63.30 63.30 63.30 63.30 63.30 60.86 60.86 63.30 60.86 63.30 60.86 1,582.39
Purple Yam 126.59 126.59 126.59 126.59 126.59 126.59 121.72 121.72 126.59 121.72 126.59 121.72 3,164.79
Powder
Mango 316.48 316.48 316.48 316.48 316.48 316.48 304.31 304.31 316.48 304.31 316.48 304.31 7,911.97
Laurel 6.33 6.33 6.33 6.33 6.33 6.33 6.09 6.09 6.33 6.09 6.33 6.09 158.24
Pandan Leaves 1.04 1.04 1.04 1.04 1.04 1.04 1.00 1.00 1.04 1.00 1.04 1.00 26.03
Salt 0.62 0.62 0.62 0.62 0.62 0.62 0.60 0.60 0.62 0.60 0.62 0.60 15.62
Lemon 2.08 2.08 2.08 2.08 2.08 2.08 2.00 2.00 2.08 2.00 2.08 2.00 52.05
Butter 3.16 3.16 3.16 3.16 3.16 3.16 3.04 3.04 3.16 3.04 3.16 3.04 79.12
Hot Chocolate 4.91 4.91 4.91 4.91 4.91 4.91 4.72 4.72 4.91 4.72 4.91 4.72 122.84
Mix
Frozen Grated 9.99 9.99 9.99 9.99 9.99 9.99 9.61 9.61 9.99 9.61 9.99 9.61 249.85
Cassava
Banana Leaves 1.25 1.25 1.25 1.25 1.25 1.25 1.20 1.20 1.25 1.20 1.25 1.20 31.23

2021
Ingredients JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC TOTAL
COST
Sugar 1,077. 1,077. 1,077. 1,077. 1,077. 1,077. 1,036. 1,036. 1,077. 1,036. 1,077. 1,036. 26,943.12
72 72 72 72 72 72 27 27 72 27 72 27
Evaporated Milk 801.88 801.88 801.88 801.88 801.88 801.88 771.04 771.04 801.88 771.04 801.88 771.04 20,046.96
Vanilla Extract 141.13 141.13 141.13 141.13 141.13 141.13 135.70 135.70 141.13 135.70 141.13 135.70 3,528.27
Cocoa Powder 128.30 128.30 128.30 128.30 128.30 128.30 123.37 123.37 128.30 123.37 128.30 123.37 3,207.51
Rice Flour 384.90 384.90 384.90 384.90 384.90 384.90 370.10 370.10 384.90 370.10 384.90 370.10 9,622.54
Glutinous Rice 1,234. 1,234. 1,234. 1,234. 1,234. 1,234. 1,187. 1,187. 1,234. 1,187. 1,234. 1,187. 30,872.32
Flour 89 89 89 89 89 89 40 40 89 40 89 40
Coconut Milk 2,001. 2,001. 2,001. 2,001. 2,001. 2,001. 1,924. 1,924. 2,001. 1,924. 2,001. 1,924. 50,037.22
49 49 49 49 49 49 51 51 49 51 49 51

117
 Gelatin 64.15 64.15 64.15 64.15 64.15 64.15 61.68 61.68 64.15 61.68 64.15 61.68 1,603.76
Egg 808.29 808.29 808.29 808.29 808.29 808.29 777.21 777.21 808.29 777.21 808.29 777.21 20,207.34
Pineapple Juice 192.45 192.45 192.45 192.45 192.45 192.45 185.05 185.05 192.45 185.05 192.45 185.05 4,811.27
Condensed Milk 1,218. 1,218. 1,218. 1,218. 1,218. 1,218. 1,171. 1,171. 1,218. 1,171. 1,218. 1,171. 30,471.39
86 86 86 86 86 86 98 98 86 98 86 98
all-purpose flour 275.85 275.85 275.85 275.85 275.85 275.85 265.24 265.24 275.85 265.24 275.85 265.24 6,896.16
baking powder 102.64 102.64 102.64 102.64 102.64 102.64 98.69 98.69 102.64 98.69 102.64 98.69 2,566.01
ground lean pork 433.01 433.01 433.01 433.01 433.01 433.01 416.36 416.36 433.01 416.36 433.01 416.36 10,825.36
soy sauce 32.08 32.08 32.08 32.08 32.08 32.08 30.84 30.84 32.08 30.84 32.08 30.84 801.88
Cornstarch 64.15 64.15 64.15 64.15 64.15 64.15 61.68 61.68 64.15 61.68 64.15 61.68 1,603.76
Purple Yam 128.30 128.30 128.30 128.30 128.30 128.30 123.37 123.37 128.30 123.37 128.30 123.37 3,207.51
Powder
Mango 320.75 320.75 320.75 320.75 320.75 320.75 308.42 308.42 320.75 308.42 320.75 308.42 8,018.79
Laurel 6.42 6.42 6.42 6.42 6.42 6.42 6.17 6.17 6.42 6.17 6.42 6.17 160.38
Pandan Leaves 1.06 1.06 1.06 1.06 1.06 1.06 1.01 1.01 1.06 1.01 1.06 1.01 26.38
Salt 0.63 0.63 0.63 0.63 0.63 0.63 0.61 0.61 0.63 0.61 0.63 0.61 15.83
Lemon 2.11 2.11 2.11 2.11 2.11 2.11 2.03 2.03 2.11 2.03 2.11 2.03 52.76
Butter 3.21 3.21 3.21 3.21 3.21 3.21 3.08 3.08 3.21 3.08 3.21 3.08 80.19
Hot Chocolate 4.98 4.98 4.98 4.98 4.98 4.98 4.79 4.79 4.98 4.79 4.98 4.79 124.50
Mix
Frozen Grated 10.13 10.13 10.13 10.13 10.13 10.13 9.74 9.74 10.13 9.74 10.13 9.74 253.22
Cassava
Banana Leaves 1.27 1.27 1.27 1.27 1.27 1.27 1.22 1.22 1.27 1.22 1.27 1.22 31.65

ANNUAL BUSINESS INPUT

INGREDIENTS UNI 2017 2018 2019 2020 2021
T COST/ TOTAL COST/ TOTAL COST/ TOTAL COST/ TOTAL COST/ TOTAL
UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT
Sugar 1kg 56 456.0 56.76 462.2 57.52 468.4 58.30 474.7 59.09 481
Evaporated 30 25 760.0 25.34 770.3 25.68 780.7 26.03 791.2 26.38 802
Milk 0m

118
 l
Vanilla 35 22 152.0 22.30 154.1 22.60 156.1 22.90 158.2 23.21 160
Extract 0m
l
Cocoa 10 20 152.0 20.27 154.1 20.54 156.1 20.82 158.2 21.10 160
Powder 0g
Rice Flour 50 30 304.0 30.41 308.1 30.82 312.3 31.23 316.5 31.65 321
0g
Glutinous 1kg 55 532.0 55.74 539.2 56.50 546.5 57.26 553.8 58.03 561
Rice Flour
Coconut 1pc 24 1,976. 24.32 2,002. 24.65 2,029. 24.99 2,057. 25.32 2,085
Milk 0 7 7 1
Gelatin 1p 10 152.0 10.14 154.1 10.27 156.1 10.41 158.2 10.55 160
ack
Egg 1pc 4.2 4,560. 4.26 4,621. 4.31 4,684. 4.37 4,747. 4.43 4,811
0 6 0 2
Pineapple 1L 70 65.1 70.95 66.0 71.90 66.9 72.87 67.8 73.86 69
Juice
Condensed 38 38 760.0 38.51 770.3 39.03 780.7 39.56 791.2 40.09 802
Milk 0g
all-purpose 50 43 152.0 43.58 154.1 44.17 156.1 44.77 158.2 45.37 160
flour 0g
baking 50g 8.5 286.1 8.61 290.0 8.73 293.9 8.85 297.9 8.97 302
powder
ground lean 1kg 185 55.5 187.50 56.2 190.03 57.0 192.59 57.7 195.19 59
pork
soy sauce 20 5 152.0 5.07 154.1 5.14 156.1 5.21 158.2 5.28 160
0m
l
Cornstarch 10 10 152.0 10.14 154.1 10.27 156.1 10.41 158.2 10.55 160
0g
Purple Yam 1kg 50 60.8 50.68 61.6 51.36 62.5 52.05 63.3 52.76 64
Powder
Mango 1kg 50 152.0 50.68 154.1 51.36 156.1 52.05 158.2 52.76 160
Laurel 1pc 1 304.0 1.01 308.1 1.03 312.3 1.04 316.5 1.06 321

119
 Pandan 1pc 1 50.0 1.01 50.7 1.03 51.4 1.04 52.1 1.06 53
Leaves
Salt 1kg 15 30.0 15.20 30.4 15.41 30.8 15.62 31.2 15.83 32
Lemon 1m 1 100.0 1.01 101.4 1.03 102.7 1.04 104.1 1.06 106
l
Butter 25 24 3.2 24.32 3.2 24.65 3.3 24.99 3.3 25.32 3
0g
Hot 10 10 11.8 10.14 12.0 10.27 12.1 10.41 12.3 10.55 12
Chocolate 0g
Mix
Frozen 1kg 12 20.0 12.16 20.3 12.33 20.5 12.49 20.8 12.66 21
Grated
Cassava
Banana 1pc 1 60.0 1.01 60.8 1.03 61.6 1.04 62.5 1.06 63
Leaves

ANNUAL MATERIAL COST

Ingredients COST /UNIT 2017 2018 2019 2020 2021
Sugar 56/kg 25,536.00 25,880.74 26,230.13 26,584.23 26,943.12
Evaporated Milk 25/300ml 19,000.00 19,256.50 19,516.46 19,779.93 20,046.96
Vanilla Extract 22/350ml 3,344.00 3,389.14 3,434.90 3,481.27 3,528.27
Cocoa Powder 20/100g 3,040.00 3,081.04 3,122.63 3,164.79 3,207.51
Rice Flour 30/500g 9,120.00 9,243.12 9,367.90 9,494.37 9,622.54
Glutinous Rice Flour 55/kg 29,260.00 29,655.01 30,055.35 30,461.10 30,872.32
Coconut Milk 24/piece 47,424.00 48,064.22 48,713.09 49,370.72 50,037.22
Gelatin 10/pack 1,520.00 1,540.52 1,561.32 1,582.39 1,603.76
Egg 4.20/pc 19,152.00 19,410.55 19,672.59 19,938.17 20,207.34
Pineapple Juice 70/L 4,560.00 4,621.56 4,683.95 4,747.18 4,811.27

120
Condensed Milk 38/380g 28,880.00 29,269.88 29,665.02 30,065.50 30,471.39
all-purpose flour 43/500g 6,536.00 6,624.24 6,713.66 6,804.30 6,896.16
baking powder 8.50/50g 2,432.00 2,464.83 2,498.11 2,531.83 2,566.01
ground lean pork 185/kg 10,260.00 10,398.51 10,538.89 10,681.16 10,825.36
soy sauce 5/200ml 760.00 770.26 780.66 791.20 801.88
Cornstarch 10/100g 1,520.00 1,540.52 1,561.32 1,582.39 1,603.76
Purple Yam Powder 50/kg 3,040.00 3,081.04 3,122.63 3,164.79 3,207.51
Mango 50/kg 7,600.00 7,702.60 7,806.59 7,911.97 8,018.79
Laurel 1/piece 152.00 154.05 156.13 158.24 160.38
Pandan Leaves 1/piece 25.00 25.34 25.68 26.03 26.38
Salt 15/kg 15.00 15.20 15.41 15.62 15.83
Lemon 1/ml 50.00 50.68 51.36 52.05 52.76
Butter 24/250g 76.00 77.03 78.07 79.12 80.19
Hot Chocolate Mix 10/100g 118.00 119.59 121.21 122.84 124.50
Frozen Grated Cassava 12/kg 240.00 243.24 246.52 249.85 253.22
Banana Leaves 1/piece 30.00 30.41 30.82 31.23 31.65

RAW MATERIALS USED 223,136.00 226,148.34 229,201.34 232,295.56 235,431.55

121
 CHAPTER IV: SALES AND COST PLAN

INGREDIENTS QUANTITY COST/UNIT COST

UBE BIKO
YIELD: 5
Glutinous Rice 300g 55/kg 16.50
Purple Yam Powder 150g 50/kg 7.50
Coconut Milk 1 piece 24/piece 24.00
Condensed Milk 115g 38/380g 11.50
59.50/5

Total Cost Per Unit 11.90

Mark Up (%) 150% 5.96

Price 17.86
VAT 12% 2.14

Selling Price 20.00

BIKO PANDAN
YIELD: 9
Glutinous Rice 150g 55/kg 8.25
Coconut Milk 2 Piece 24/piece 48.00
Pinch Of Salt 5g 5/kg 0.05
Pandan Leaves 4 Pieces 0.50/piece 2.00
Sugar 150g 56/kg 8.40
Flour 40g 3.44
Corn Starch 4g 0.40
Eggs 4 pieces 16.80
87.34/9

Total Cost Per Unit 9.70

Mark Up (%) 182% 8.15

Price 17.86
VAT 12% 2.14

Selling Price 20.00

122
 BIKO CHAMPORADO
YIELD: 15
Glutinous Rice 600g 55/kg 33.00
Coconut Milk 2 pieces 24/piece 48.00
Sugar 300g 56/kg 16.80
Cocoa Powder 22.14g 20/100g 4.43
Condensed Milk 380g 38/380g 38.00
140.23/15

Total Cost Per Unit 9.35

Mark Up (%) 191% 8.51

Price 17.86
VAT 12% 2.14

Selling Price 20.00

SUMAN MORON
CHOCOLATE MIXTURE
Rice Flour 474g 60/kg 14.22
Glutinous Rice Flour 185g 55/kg 5.09
Cocoa Powder 29.52g 20/100g 5.90
Vanilla 5ml 22/350ml 0.31
Coconut Milk 2 piece 24/piece 24.00
Brown Sugar 300g 56/kg 8.40
Evaporated Milk 120ml 25/300ml 7.90
117.84/13

Total Cost Per Unit 9.06

Mark Up (%) 197% 8.79

Price 17.86
VAT 12% 2.14

Selling Price 20.00

LECHETIN
Gelatin 1pack 10/pack 10.00
Eggs 4pieces 4.20/piece 16.80
Evaporated Milk 300ml 25/300ml 25.00
Pineapple Juice 120ml 70/L 6.90

123
Sugar 115g 56/kg 6.44
Vanilla Extract 40ml 22/350ml 0.08
Brown Sugar 20g 56/kg 1.40

66.62/7

Total Cost Per Unit 9.52

Mark Up (%) 188% 8.34

Price 17.86
VAT 12% 2.14

Selling Price 20.00

CHOCO CASSAVA CAKE

Cocoa Powder 40g 10/100g 6.00
Sugar 40g 56/kg 2.80
Evaporated Milk 300ml 25/300ml 29.75
Condensed Milk 300g 38/380g 28.50
57.05/5

Total Cost Per Unit 11.41

Mark Up (%) 196% 10.91

Price 22.32
VAT 12% 2.68

Selling Price 25.00

LECHE SUMAN
LECHE FLAN
Sugar 150g 56/kg 8.40
Egg Yolk 6pieces 4.20/piece 25.20
Condensed Milk 380g 38/380g 38.00
Evaporated Milk 300ml 25/300ml 25.00
Glutinous Rice 300g 55/kg 16.50
Condensed Milk 480g 38/380g 48.00
Eggs 4pieces 4.20/piece 16.80
177.90/15

Total Cost Per Unit 11.86

124
Mark Up (%) 188% 10.46

Price 22.32
VAT 12% 2.68

Selling Price 25.00

PUTO FLAN
Cake Flour 300g 55/kg 25.80
Sugar 150g 56/kg 8.40
Eggs 4pieces 4.20/piece 8.40
Baking Powder 20g 10/100g 3.40
Evaporated Milk 50ml 25/300ml 6.25
Condensed Milk 380g 38/380g 38.00
98.65/35

Total Cost Per Unit 11.27

Mark Up (%) 198% 11.05

Price 22.32
VAT 12% 2.68

Selling Price 25.00

PUTO PAO
All-Purpose Flour 500g 43/500g 43.00
Sugar 250g 56/kg 14.00
Baking Powder 50g 8.50/100g 8.50
Ground Lean Pork 500g 185/kg 92.50
Soy Sauce 112ml 5/200ml 2.80
Sugar 125g 56/g 7.00
Cornstarch 2g 10/100g 0.20
168.00/60

Total Cost Per Unit 11.20

Mark Up (%) 199% 11.12

Price 22.32
VAT 12% 2.68

Selling Price 25.00

125
 PUTCHINTA
Cake Flour 300g 55/kg 20.64
Sugar 115g 56/kg 6.44
Egg 4pieces 4.20/piece 16.80
Baking Powder 20g 8.50/100g 3.40
Evaporated Milk 50ml 25/300ml 6.25
Rice Flour 75g 55/kg 4.80
All Purpose Flour 75g 43/500g 5.16
White Sugar 115g 56/kg 6.44
69.93/30

Total Cost Per Unit 11.66

Mark Up (%) 192% 10.67

Price 22.32
VAT 12% 2.68

Selling Price 25.00

BIBINGKANG PINIPIG
Sugar 254g 56/kg 14.22
Coconut Milk 3pieces 24/piece 72.00
101.22/9

Total Cost Per Unit 11.25

Mark Up (%) 198% 11.07

Price 22.32
VAT 12% 2.68

Selling Price 25.00

SWEET SUSHI
Glutinous Rice 136g 55/kg 7.48
Coconut Milk 1piece 24/piece 24.00
Sugar 70g 56/kg 2.80
Mangoes 2 pieces 16.67/piece 33.34
67.62/18

Total Cost Per Unit 11.27

126
Mark Up (%) 198% 11.05

Price 22.32
VAT 12% 2.68

Selling Price 25.00

SUMANG MANGGA
Glutinous Rice 600g 55/kg 33.00
Coconut Milk 1 piece 24/piece 24.00
Ripe Mango 3pieces 15/piece 45.00
Sugar 150g 56/kg 8.40
110.40/9

Total Cost Per Unit 12.27

Mark Up (%) 182% 10.05

Price 22.32
VAT 12% 2.68

Selling Price 25.00

MAJA DE UBE
Corn Starch 65g 10/100g 6.50
Purple Yam Powder 115g 1/pack 5.00
Evaporated Milk 300ml 25/300ml 25.00
Coconut Milk 1piece 24/piece 24.00
Sugar 150g 56/kg 8.40
68.90/6

Total Cost Per Unit 11.48

Mark Up (%) 194% 10.84

Price 22.32
VAT 12% 2.68

Selling Price 25.00

SUMAN SA PANDAN
Glutinous rice 600g 55/kg 33.00
White sugar 375g 56/kg 21.00

127
Pandan extract 5ml 22/350ml 0.02
54.00/12

Total Cost Per Unit 9.00

Mark Up (%) 198% 8.86

Price 17.86
VAT 12% 2.14

Selling Price 20.00

PALITAW DE YEMA
Glutinous Rice Flour 400g 55/kg 16.50
White Sugar 75g 56/kg 4.20
Condensed Milk 380g 38/380g 38.00
Egg 3pieces 4.20/piece 12.60
71.30/24

Total Cost Per Unit 8.91

Mark Up (%) 200% 8.94

Price 17.86
VAT 12% 2.14

Selling Price 20.00

128
CHAPTER V: STATEMENT OF FINANCIAL POSITION

Financial Study

The financial aspect of this study aims to know the analysis of the

qualitative feasibility of the study. The importance of this study is to

represent the qualitative analysis done in the marketing strategy. The

major parts of financial study are:

1. Statement of Assumption

2. Projected Financial Statement

3. Details of various amount contained in the projected financial

statement

4. Analysis of Financial Projection

Objective of the Study:

1. To examine overall performance of the business

2. To analyze the profitability and solvency of the firm

3. To suggest means and ways to improve present condition of the

business

Major Assumption:

1. Capital Investment Php 275,000

2. Profit will be distributed 20% in all partner

129
3. All cash transaction will be on cash basis only.

4. Inflation rate is 1.35% based on the July inflation rate issued by

Bangko Sentral ng Pilipinas website.

5. Cost of Raw Materials increased annually depending on the

inflation rate used.

6. Rent is constant due to a 5 year contract.

7. Utilities expense is inclusive in rent expense.

8. One month advance on rent as prepaid rent and one month

deposit.

9. The salaries of employees will increase by 1% every two years.

10. 13th month pay will be given on the 3rd week of December.

11. Withdrawals of each partner must not exceed to Php 10,000

yearly.

12. Ending Inventory will be assumed to be 2% of Cost of Goods

Available every year.

13. Sales is net of VAT

14. Cost of Goods Sold includes raw materials

15. Salaries expense is the salary of the cook, service crew and

bookkeeper

16. Employees’ benefits expense includes SSS, Philhealth, Pag-

IBIG contributions of employer shares and 13th month pay.

17. Wastages is 2% of raw materials purchased

18. Income Tax is 30% of Net Income

130
 FIKAKANIN
Statement of Revenue and Expense
For the Year Ended December 31, 2017 to December 31, 2021
2017 2018 2019 2020 2021
Sales 1,240,855.00 1,350,340.00 1,465,659.00 1,586,969.00 1,714,418.00
Less: Output Tax 148,902.60 162,040.80 175,879.08 190,436.28 205,730.16
Net Sales 1,091,952.40 1,188,299.00 1,289,779.92 1,396,532.72 1,508,687.84

Beginning Inventory - 4,373.47 4,519.98 4,582.75 4,644.65

Cost of Materials 223,136.00 226,148.34 229,201.34 232,295.56 235,431.55
Less: Wastages 4,462.72 4,522.97 4,584.03 4,645.91 4,708.63
Cost of Goods Available 218,673.28 225,998.84 229,137.29 232,232.39 235,367.57
Less: Ending Inventory 4,373.47 4,519.98 4,582.75 4,644.65 4,707.35
Cost of Goods Sold 214,299.81 221,478.86 224,554.54 227,587.75 230,660.22
Less: Input Tax 26,776.32 27,137.80 27,504.16 27,875.47 28,251.79
Total Cost of Goods Sold 187,523.49 194,341.06 197,050.38 199,712.28 202,408.43

Gross Profit 904,428.91 993,958.14 1,092,729.54 1,196,820.44 1,306,279.41

131
Less: Operating Expenses
Salaries Expense 262,416.00 262,416.00 264,884.16 264,884.16 267,121.68
Professional Fees 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00
SSS Contribution 22,984.80 22,984.80 22,984.80 22,984.80 22,984.80
PhilHealth Contribution 3,600.00 3,600.00 3,600.00 3,600.00 3,900.00
Pag-IBIG Contribution 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
13th Month Pay 25,552.00 25,552.00 25,807.52 25,807.52 26,065.60
Advertising Expense 1,500.00 - - - -
Organizational Cost 17,395.00 13,800.00 13,800.00 13,800.00 13,800
Office Supplies Expense 513.00 519.93 526.95 534.06 541.27
Rent Expense (Inclusive of 181,680.00 181,680.00 181,680.00 181,680.00 181,680.00
Utilities Expense)
Transportation Expense 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Store Supplies 777.75 788.25 798.89 809.68 820.61
Kitchen Supplies 3,593.75 3,642.27 3,691.44 3,741.27 3,791.78
Maintenance Expense 1,811.00 1,835.45 1,860.23 1,885.34 1,910.79
Uniform Allowance 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00
Depreciation Expense 2,143.50 2,143.50 2,143.50 2,143.50 2,143.50

132
Total Operating Expense 558,566.80 553,562.20 556,377.49 556,470.33 559,360.03
Income Before Tax 345,862.11 440,395.94 536,352.05 640,350.11 746,919.38
Income Tax 103,758.63 132,118.78 160,905.62 192,105.03 224,075.81
Net Profit 242,103.48 308,277.16 375,446.43 448,245.08 522,843.57

FIKAKANIN
Statement of Financial Position
For the Year Ended December 31, 2017 to December 31, 2021
2017 2018 2019 2020 2021
Assets
Current
Assets:
Cash on Hand 100,000 100,000 100,000 100,000 100,000
Cash on bank 357,595.42 625,697.01 961,597.90 1,370,967.81 1,855,190.65
Inventory 4,373.47 4,519.98 4,582.75 4,644.65 4,707.35
Office Supplies 51.3 56.43 56.94 56.99 57
Kitchen Supplies 359.38 395.31 398.91 399.27 399.3
Store Supplies 77.78 85.55 86.33 86.41 86.42
Maintenance 181.1 199.21 201.02 201.2 201.22
Supplies
Prepaid Rent 30,228.00 30,228.00 30,228.00 30,228.00 30,228.00
Total Current 492,866.45 761,181.49 1,097,151.85 1,506,584.33 1,990,869.94
Assets

133
Non-current
Assets
Machineries and 20,997.25 20,997.25 20,997.25 20,997.25 20,997.25
Equipment
Furniture and 2,819.25 2,819.25 2,819.25 2,819.25 2,819.25
Fixtures
Total 23,816.50 23,816.50 23,816.50 23,816.50 23,816.50
Less: Accumulated 2,143.50 4,236.00 9,375.90 11,519.40 13,662.89
Depreciation
Net noncurrent 21,673.00 19,529.50 17,386.00 15,242.50 13,099.00
asset
Total Assets 514,539.45 780,761.99 1,111,592.45 1,518,881.43 2,001,023.55

LIABILITIES AND PARTNER’S

EQUITY
Current
Liabilities
SSS Payable 2,860.00 2,860.00 2,860.00 2,860.00 2,860.00
(ER&EE)
Philhealth Payable 600 600 600 600 600
Pag-IBIG Payable 400 400 400 400 400
Withholding Tax- 2,239.40 2,239.40 2,289.24 2,289.24 2,335.86
Salaries Payable
Withholding Tax- 757 757 757 757 757
Rent Payable
Income Tax Payable 25,939.66 32,760.07 39,956.78 47,756.63 55,749.33
VAT Payable 14,639.91 15,764.88 16,948.60 18,192.65 19,498.50

134
Total 47,435.97 55,381.35 60,765.38 69,809.28 79,107.83
Liabilities
Partner’s
Equity
Contributed 275,000.00 467,103.48 725,380.64 1,050,827.07 1,449,072.15
Capital
Add: Net 242,103.48 308,277.16 375,446.43 448,245.08 522,843.57
Income
Less: 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
Withdrawals
Total Capital 467,103.48 725,380.64 1,050,827.07 1,449,072.15 1,921,915.72

Total Liabilities and Partner’s 514,539.45 780,761.99 1,111,592.45 1,518,881.43 2,001,023.55

Equity

Fikakanin
Statement of Partner’s Equity
2017-2021
2017 2018 2019 2020 2021
Aquino, Capital (20%)
Beginning Balance 55,000.00 114,172.42 192,251.61 289,522.02 407,592.04
Add: Share on Profit 69,172.42 88,079.19 107,270.41 128,070.02 149,383.88
Less: Withdrawals 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Ending Balance 114,172.42 192,251.61 289,522.02 407,592.04 546,975.92

135
Arcenal, Capital (20%)
Beginning Balance 55,000.00 114,172.42 192,251.61 289,522.02 407,592.04
Add: Share on Profit 69,172.42 88,079.19 107,270.41 128,070.02 149,383.88
Less: Withdrawals 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Ending Balance 114,172.42 192,251.61 289,522.02 407,592.04 546,975.92

Granado, Capital (20%)

Beginning Balance 55,000.00 114,172.42 192,251.61 289,522.02 407,592.04
Add: Share on Profit 69,172.42 88,079.19 107,270.41 128,070.02 149,383.88
Less: Withdrawals 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Ending Capital 114,172.42 192,251.61 289,522.02 407,592.04 546,975.92

Laca, Capital (20%)

Beginning Balance 55,000.00 114,172.42 192,251.61 289,522.02 407,592.04
Add: Share on Profit 69,172.42 88,079.19 107,270.41 128,070.02 149,383.88
Less: Withdrawals 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Ending Balance 114,172.42 192,251.61 289,522.02 407,592.04 546,975.92

Oczon, Capital (20%)

Beginning Balance 55,000.00 114,172.42 192,251.61 289,522.02 407,592.04
Add: Share on Profit 69,172.42 88,079.19 107,270.41 128,070.02 149,383.88
Less: Withdrawals 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Ending Balance 114,172.42 192,251.61 289,522.02 407,592.04 546,975.92

136
 CHAPTER VI: CASH FLOW PLAN

Fikakanin
Statement of Cash Flows
For the Year Ended December 31, 2017 to December 31, 2021
2017 2018 2019 2020 2021
CASH FLOWS FROM OPERATING
ACTIVITIES
Net Income for the period 242,103.48 308,277.16 375,446.43 448,245.08 522,843.57
Add: Depreciation 2,143.50 2,143.50 2,143.50 2,143.50 2,143.50
Adjusted Net Income 244,246.98 310,420.66 377,589.93 450,388.58 524,987.07

Changes in operating assets

Inventory (raw material) (4,373.47) (146.51) (62.77) (61.90) (62.70)
Office Supplies (51.30) (56.13) (0.51) (0.05) (0.01)
Kitchen Supplies (359.38) (35.93) (3.60) (0.36) (0.03)
Store Supplies (77.78) (7.77) (0.78) (0.08) (0.02)
Maintenance Supplies (181.10) (18.11) (1.81) (0.18) (0.02)
Payment for Prepaid Rent (30,228.00) - - - -
(Inclusive of Utilities Payable)
Payable to SSS (ER&EE) 2,860.00 - - - -
Payable to Philhealth 600.00 - - - -
Payable to Pag-IBIG 400.00 - - - -
Withholding Tax-Salaries Payable 2,239.40 - (49.84) - (46.62)

137
Wihholding Tax- Rent Payable 757 - - - -
Income Tax Payable 25,939.66 6,820.41 7,196.71 7,799.85 7992.70
VAT Payable 14,639.91 1,124.97 1,183.72 1,244.05 1,305.85
Net Cash used from operating 256,411.92 318,101.59 385,900.89 459,369.91 534,222.84
activities
CASH FLOWS FROM INVESTING
ACTIVITIES
Acquisition of property and (23,816.50) - - - -
equipment
Net Cash used from Investing 232,595.42 318,101.59 385,900.89 459,369.91 534,222.84
activities
CASH FLOWS FROM FINANCING
ACTIVITIES
Initial Cash Investment 275,000.00 - - - -
Withdrawals (50,000) (50,000) (50,000) (50,000) (50,000)
Net Cash used from financing 457,595.42 268,101.59 335,900.89 409,369.91 484,222.84
activities
Cash Beginning 457,595.42 725,697.01 1,061,597.90 1,470,967.81
Cash Ending 457,595.42 725,697.01 1,061,597.90 1,470,967.81 1,955,190.65

138
 CHAPTER VII: FINANCIAL ANALYSIS

A. TEST OF LIQUIDITY

Liquidity is defined as the ability of a company to meet its

financial obligations as they come due. The liquidity ratio, then, is

a computation that is used to measure a company's ability to pay

its short-term debts.

I. Current Ratio

This ratio measures the ability of a business to pay its

current debts as they come due. This ratio is a comparison of

current liabilities.

CURRENT RATIO
YEAR CURRENT ASSETS CURRENT RATIO
LIABILITIES
2017 442,866.45 47,435.97 9.34%
2018 711,181.49 55,381.35 12.84%
2019 1,047,151.85 60,765.38 17.23%
2020 1,456,584.33 69,809.28 20.87%
2021 1,940,869.94 79,107.83 24.53%

ANALYSIS:

The table shows that the company can be able to pay its

current liabilities because the current assets exceed its current

liabilities.

139
II. Quick Ratio

Quick Ratio is a measure of how well a company can meet its

short-term financial liabilities. It is also known as Acid Test Ratio.

QUICK RATIO
YEAR QUICK ASSETS CURRENT RATIO
LIABILITIES
2017 457,595.42 47,435.97 9.65%
2018 725,697.01 55,381.35 13.10%
2019 1,061,597.90 60,765.38 17.47%
2020 1,470,967.81 69,809.28 21.07%
2021 1,955,190.65 79,107.83 24.72%

ANALYSIS:

The table shows the quick ratio. The figures indicate that

Fikakanin has enough readily available funds that can pay-off

current liabilities.

B. TEST OF STABILITY

Stability is an ability of a company to stay in the business in

the long run. The ratios measure the risk faced by a business from

its debt burden.

I. Debt/Equity Ratio

Debt/Equity Ratio is a debt ratio used to measure a

company's financial leverage, calculated by dividing a company's

140
total liabilities by its stockholders' equity. The D/E ratio indicates

how much debt a company is using to finance its assets relative to

the amount of value represented in shareholders' equity.

EQUITY RATIO
YEAR OWNER’S EQUITY TOTAL RATIO
ASSETS
2017 417,103.48 47,435.97 8.79%
2018 675,380.64 55,381.35 12.20%
2019 1,000,827.07 60,765.38 16.47%
2020 1,399,072.15 69,809.28 20.04%
2021 1,871,915.72 79,107.83 23.66%

ANALYSIS:

The table shows that Fikakanin can finance its debt for the

next five years because it has enough Partner’s equity.

C. TEST OF PROFITABILITY

Profitability Ratio is a measure of profitability, which is a

way to measure a company's performance. Profitability is simply

the capacity to make a profit, and a profit is what is left over from

income earned after you have deducted all costs and expenses

related to earning the income.

I. Return on Equity

141
 ROE measures the return on the money the investors have

put into the company. This is the ratio that potential investors look

at when deciding whether to invest or not in the company.

RETURN ON EQUITY
YEAR NET INCOME OWNER’S RATIO
EQUITY
2017 242,103.48 457,103.48 52.96%
2018 308,277.16 725,380.64 42.50%
2019 375,446.43 1,050,827.07 35.73%
2020 448,245.08 1,449,072.15 30.93%
2021 522,843.57 1,921,915.72 27.20%

ANALYSIS:

The figure shown in the table indicates that the Fikakanin

has the capacity to bring back the cost of capital. The figures also

indicates that the investments contributed by the partners are

profitable.

II. Return on Asset

This ratio is used to calculate a company’s operational

proficiency. This shows how much the company is profiting from

its sales. It measures the efficiency with which the company is

managing its investment in assets and using them to generate

profit.

142
 RETURN ON ASSET
YEAR NET INCOME SALES RATIO
2017 242,103.48 514,539.45 47.05%
2018 308,277.16 780,761.99 39.48%
2019 375,446.43 1,111,592.45 33.78%
2020 448,245.08 1,518,881.43 29.51%
2021 522,843.57 2,001,023.55 26.13%

ANALYSIS:

The table above shows that the Return on Assets of the

business which indicates that Fikakanin had used its assets

efficiently to generate income.

III. Return on Sales

A ratio used to evaluate a company’s operational efficiency.

ROS is also known as a firm’s “operating profit margin”.

RETURN ON SALES
YEAR NET INCOME SALES RATIO
2017 242,103.48 1,240,855.00 19.51%
2018 308,277.16 1,350,340.00 22.83%
2019 375,446.43 1,465,659.00 25.62%
2020 448,245.08 1,586,969.00 28.25%
2021 522,843.57 1,714,418.00 30.50%

ANALYSIS:

The return on sales ratio shows that the business is growing

profitable. The net income of Fikakanin is profitable based on the

143
sales of the business from the years 2017-2021 because it is

constantly increasing.

IV. Return on Investment

This ratio indicates the percentage of investment that is

expected to return in one year.

RETURN ON INVESTMENT
YEAR NET INCOME INVESTED RATIO
CAPITAL
2017 242,103.48 275,000.00 88.04%
2018 308,277.16 275,000.00 112.10%
2019 375,446.43 275,000.00 136.53%
2020 448,245.08 275,000.00 163%
2021 522,843.57 275,000.00 190.12%

ANALYSIS:

The table above shows the return in investment in every peso

that is invested.

INVENTORY TURNOVER

Inventory turnover is a measure of the number of times

inventory is sold or used in a time period such as a year.

INVENTORY TURNOVER
YEAR COST OF GOODS INVENTORY RATIO
SOLD
2017 187,523.49 4,373.47 42.88%
2018 194,341.06 4,519.98 43%
2019 197,050.38 4,582.75 43%

144
 2020 199,712.28 4,644.65 43%
2021 202,408.42 4,707.35 43%

ANALYSIS:

The table shows that the business has efficiency in turning

its inventory into sales. It tells that the business is selling well

during the period and over-investment inventory.

NUMBER OF DAY’S SUPPPLY IN INVENTORY

The number of Day’s Supply in Inventory indicates the

number of days required to sell or consume average inventory.

NUMBER OF DAY’S SUPPLY IN INVENTORY

YEAR DAYS INVENTORY RATIO
TURNOVER
2017 360 42.88 8.40
2018 360 43 8.37
2019 360 43 8.37
2020 360 43 8.37
2021 360 43 8.37

ANALYSIS:

The table tells that it takes 8 days to sell and replace its

inventories.

145
 CHAPTER VIII: CONCLUSION AND
RECOMMENDATION

After conducting a study about the proposed business, the

researchers concluded that establishing Fikakanin in Muralla St.,

Intramuros, Manila which have many target markets such as

students, residents, employees and passersby/tourists. A kakanin

store that will give variety of new choices for the already know

kakanin of the Filipinos. Based on the different studies that the

partners conducted, particularly in the Market Study which

derived from the data that we gathered from conducting a survey

around the area and the Financial Analysis. The feasibility study is

achieved through detailed and cautious evaluation of the target

market and the capability of the business and the partners. It is

important to conduct a study about the proposed business before

putting up the business to ensure the probability of the business

to success. We therefore conclude that the Fikakanin is feasible

and will gain profit that will satisfy the market.

Conducting a feasibility study is such a hard work that

requires ample of time, cooperation and unity of the group in order

to accomplish this study.

146
SWOT ANALYSIS

1. PRODUCTION OPERATIONS
ASPECT STRENGTHS WEAKNESSES
Product/Service  Fikakanin will  Fikakanin isn’t
satisfy the yet popular to
demand of the the customers.
customers.
 Combination of
already known.
 The product can
be consume in
any season.
Process  Fikakanin
ensures quality
products and
services that
requires good
manpower to
prepare it.
Capacity  The business
has sufficient
for market
demand.
Inventory  The business  Spoilages and
has enough Wastages may
inventories to occur.
avoid disruption
in production.
Workforce  Employees are
qualified and
strictly hired to
assure quality
services to our
dearest
customers.
Quality  Fikakanin uses  Competitors
quality also offer the
ingredients that same quality
will ensure the assurance to
product’s taste their products.
deserve every
cent of the

147
 customers.

2. MARKETING
ASPECT STRENGTHS WEAKNESSES
Customer  Majority of the
Analysis customers are
students
because the
location of the
business is in
front of many
colleges.
 Intramuros
attracts extra
customers like
tourists because
it was known as
a historical
place.
Buying Supplies  Ingredients and  Shortage of
materials for the supplies may
production can occur if there’s
be supplied a huge demand
from the for the
suppliers. product.
 Surplus and
wastages may
occur if there’s
low demand for
the product.
Pricing  The cost of our  Changes in the
products are product prices
studied and are subjected
clearly to study and
breakdown to be approvals since
determined. it has low
range prices.
Distribution  The business
assures that it
will meet the
demand of
customers,
considering of
producing more

148
 when the
demand rises
due to seasonal
pick.
Marketing  Market research  There will be
Research is done changes in the
regularly to aspect of
meet the trend product and it
in kakanin. would take
Addition of time to be
flavors, snacks implied.
are going to
apply base on
the research.

3. FINANCE/ACCOUNTING
ASPECT STRENGTHS WEAKNESSES
Capital Budgeting  The  The
contributions contribution
of the partners that came
are used for directly came
funding the from the
capital of the partners will be
business. used for
 The partners starting the
prepare the operation.
business’
annual budget
and monitors it
monthly.
Financial  The partners  The business
Operations are the one will needed an
who will check accountant to
the daily prepare its
transactions financial
that the statements.
bookkeeper has
made.
 Accepts
payment in
cash basis
only.

149
  There will going
to have a “Pay
as you order”
policy.
Financial Records  The financial  The business
records are will spend for
treated the costs of
confidential. It computerized
will be secured system of
and recorded financial
with accuracy. operation.
 The bookkeeper
is in-charge of
securing the
financial
records.
 There will be
daily, weekly
and monthly
reports in
financial
aspect.
Funds Sourcing  The fund that
comes from the
partners will be
used to
generate
capital.

4. MANAGEMENT
ASPECT STRENGTHS WEAKNESSES
Planning  Making business  Planning is not
plans with suitable during
partners. emergency or
 Formulating crisis.
business plans.
Organizing  Responsibilities  Employees do
are equally multitasking.
divided according
to its position.
Motivating  The partners will  Direct contact of
motivate its Partners/Manag
employees and ers and
staffs. employees.

150
  Teamwork will be
implied and will
be practice to
maintain
competence of the
business.
Staffing  Job description is
determined.
 Hiring enough
number of staffs
to operate the
business.

151
SCHEDULES

152
 SCHEDULE 1: GROSS SALES
2017
Kakanin Selling Number of Units Sold Sales VAT
Price Annually Inclusive
Ube Biko ₱20.00 3,633 ₱72,660.00
Biko Pandan ₱20.00 4,391 ₱87,820.00
Biko ₱20.00 3,181 ₱63,620.00
Champorado
Suman Moron ₱20.00 2,121 ₱42,420.00
Lechetin ₱20.00 1,363 ₱27,260.00
Choco Cassava ₱25.00 5,302 ₱132,550.00
Cake
Leche Suman ₱25.00 3,484 ₱87,100.00
Puto Flan ₱25.00 2,726 ₱68,150.00
Puto-pao ₱25.00 2,270 ₱56,750.00
Putchinta ₱25.00 1,968 ₱49,200.00
Bibingkang ₱25.00 4,391 ₱109,775.00
Pinipig
Sweet Sushi ₱25.00 2,879 ₱71,975.00
Palitaw de Yema ₱20.00 2,572 ₱51,440.00
Sumang Pandan ₱20.00 2,121 ₱42,420.00
Maja de Ube ₱25.00 1,665 ₱41,625.00
Sumang Mangga ₱25.00 1,060 ₱26,500.00
TOTAL 45,127 ₱1,031,265.00
Beverages Selling Number of Units Sold Sales VAT
Price Annually Inclusive
Hot Choco ₱25.00 4,326 ₱108,150.00
Coffee ₱25.00 3,236 ₱80,900.00
Tea ₱20.00 1,027 ₱20,540.00
TOTAL 8,589 ₱209,590.00
TOTAL 53,716 ₱1,240,855.00

153
 SCHEDULE 1: GROSS SALES
2018
Kakanin Selling Number of Units Sold Sales VAT
Price Annually Inclusive
Ube Biko ₱21.00 3,789 ₱79,569.00
Biko Pandan ₱21.00 4,580 ₱96,180.00
Biko ₱21.00 3,319 ₱69,699.00
Champorado
Suman Moron ₱21.00 2,212 ₱46,452.00
Lechetin ₱21.00 1,422 ₱29,862.00
Choco Cassava ₱26.00 5,531 ₱143,806.00
Cake
Leche Suman ₱26.00 3,634 ₱94,484.00
Puto Flan ₱26.00 2,843 ₱73,918.00
Puto-pao ₱26.00 2,368 ₱61,568.00
Putchinta ₱26.00 2,052 ₱53,352.00
Bibingkang ₱26.00 4,580 ₱119,080.00
Pinipig
Sweet Sushi ₱26.00 3,003 ₱78,078.00
Palitaw de Yema ₱21.00 2,683 ₱56,343.00
Sumang Pandan ₱21.00 2,212 ₱46,452.00
Maja de Ube ₱26.00 1,737 ₱45,162.00
Sumang Mangga ₱26.00 1,106 ₱28,756.00
TOTAL 47,071 ₱1,122,761.00
Beverages Selling Number of Units Sold Sales VAT
Price Annually Inclusive
Hot Choco ₱26.00 4,512 ₱117,312.00
Coffee ₱26.00 3,376 ₱87,776.00
Tea ₱21.00 1,071 ₱22,491.00
TOTAL 8,959 ₱227,579.00
TOTAL 56,030 ₱1,350,340.00

154
 SCHEDULE 1: GROSS SALES
2019
Kakanin Selling Number of Units Sold Sales VAT
Price Annually Inclusive
Ube Biko ₱22.00 3,949 ₱86,878.00
Biko Pandan ₱22.00 4,773 ₱105,006.00
Biko ₱22.00 3,458 ₱76,076.00
Champorado
Suman Moron ₱22.00 2,306 ₱50,732.00
Lechetin ₱22.00 1,481 ₱32,582.00
Choco Cassava ₱27.00 5,764 ₱155,628.00
Cake
Leche Suman ₱27.00 3,787 ₱102,249.00
Puto Flan ₱27.00 2,963 ₱80,001.00
Puto-pao ₱27.00 2,468 ₱66,636.00
Putchinta ₱27.00 2,139 ₱57,753.00
Bibingkang ₱27.00 4,773 ₱128,871.00
Pinipig
Sweet Sushi ₱27.00 3,130 ₱84,510.00
Palitaw de Yema ₱22.00 2,796 ₱61,512.00
Sumang Pandan ₱22.00 2,306 ₱50,732.00
Maja de Ube ₱27.00 1,810 ₱48,870.00
Sumang Mangga ₱27.00 1,153 ₱31,131.00
TOTAL 49,056 ₱1,219,167.00
Beverages Selling Number of Units Sold Sales VAT
Price Annually Inclusive
Hot Choco ₱27.00 4,702 ₱126,954.00
Coffee ₱27.00 3,518 ₱94,986.00
Tea ₱22.00 1,116 ₱24,552.00
TOTAL 9,336 ₱246,492.00
TOTAL 58,392 ₱1,465,659.00

155
 SCHEDULE 1:GROSS SALES
2020
Kakanin Selling Number of Units Sold Sales VAT
Price Annually Inclusive
Ube Biko ₱23.00 4,112 ₱94,576.00
Biko Pandan ₱23.00 4,970 ₱114,310.00
Biko ₱23.00 3,601 ₱82,823.00
Champorado
Suman Moron ₱23.00 2,401 ₱55,223.00
Lechetin ₱23.00 1,543 ₱35,489.00
Choco Cassava ₱28.00 6,002 ₱168,056.00
Cake
Leche Suman ₱28.00 3,943 ₱110,404.00
Puto Flan ₱28.00 3,085 ₱86,380.00
Puto-pao ₱28.00 2,569 ₱71,932.00
Putchinta ₱28.00 2,227 ₱62,356.00
Bibingkang ₱28.00 4,970 ₱139,160.00
Pinipig
Sweet Sushi ₱28.00 3,259 ₱91,252.00
Palitaw de Yema ₱23.00 2,912 ₱66,976.00
Sumang Pandan ₱23.00 2,401 ₱55,223.00
Maja de Ube ₱28.00 1,885 ₱52,780.00
Sumang Mangga ₱28.00 1,200 ₱33,600.00
TOTAL 51,080 ₱1,320,540.00
Beverages Selling Number of Units Sold Sales VAT
Price Annually Inclusive
Hot Choco ₱28.00 4,897 ₱137,116.00
Coffee ₱28.00 3,663 ₱102,564.00
Tea ₱23.00 1,163 ₱26,749.00
TOTAL 9,723 ₱266,429.00
TOTAL 60,803 ₱1,586,969.00

156
 SCHEDULE 1: GROSS SALES
2021
Kakanin Selling Number of Units Sold Sales VAT
Price Annually Inclusive
Ube Biko ₱24.00 4,278 ₱102,672.00
Biko Pandan ₱24.00 5,171 ₱124,104.00
Biko ₱24.00 3,747 ₱89,928.00
Champorado
Suman Moron ₱24.00 2,498 ₱59,952.00
Lechetin ₱24.00 1,605 ₱38,520.00
Choco Cassava ₱29.00 6,245 ₱181,105.00
Cake
Leche Suman ₱29.00 4,103 ₱118,987.00
Puto Flan ₱29.00 3,210 ₱93,090.00
Puto-pao ₱29.00 2,673 ₱77,517.00
Putchinta ₱29.00 2,317 ₱67,193.00
Bibingkang ₱29.00 5,171 ₱149,959.00
Pinipig
Sweet Sushi ₱29.00 3,391 ₱98,339.00
Palitaw de Yema ₱24.00 3,029 ₱72,696.00
Sumang Pandan ₱24.00 2,498 ₱59,952.00
Maja de Ube ₱29.00 1,961 ₱56,869.00
Sumang Mangga ₱29.00 1,249 ₱36,221.00
TOTAL 53,146 ₱1,427,104.00
Beverages Selling Number of Units Sold Sales VAT
Price Annually Inclusive
Hot Choco ₱29.00 5,094 ₱147,726.00
Coffee ₱29.00 3,812 ₱110,548.00
Tea ₱24.00 1,210 ₱29,040.00
TOTAL 10,116 ₱287,314.00
TOTAL 63,262 ₱1,714,418.00

157
 SCHEDULE 2: TOTAL ANNUAL DEPRECIATION: MACHINERIES AND
EQUIPMENT AND FURNITURE AND FIXTURES
2017 2018 2019 2020 2021
Machineries and 1,889.76 1,889.76 1,889.76 1,889.76 1,889.76
Equipment
Furniture and Fixtures 253.74 253.74 253.74 253.74 253.74
Total Annual 2,143.50 2,143.50 2,143.50 2,143.50 2,143.50
Depreciation

SCHEDULE 3: STORE SUPPLIES

2017 2018 2019 2020 2021
Beginning 77.78 85.55 86.33 86.41
Inventory
Purchases 777.75 777.75 777.75 777.75 777.75
Used Supplies 699.97 692.20 691.42 691.34 691.33
Ending 77.78 85.55 86.33 86.41 86.42
Inventory

SCHEDULE 4: MAINTENANCE SUPPLIES

2017 2018 2019 2020 2021
Beginning 181.10 199.21 201.02 201.20
Inventory
Purchases 1,811.00 1,811.00 1,811.00 1,811.00 1,811.00
Used 1, 1,611.79 1,609.98 1,609.80 1,609.78
Supplies 629.90
Ending 181.10 199.21 201.02 201.20 201.22
Inventory

SCHEDULE 5: KITCHEN SUPPLIES

2017 2018 2019 2020 2021
Beginning 359.38 395.31 398.91 399.27
Inventory
Purchases 3,593.75 3,593.75 3,593.75 3,593.75 3,593.75
Used 3,234.37 3,198.44 3,194.84 3,194.48 3,194.45
Supplies
Ending 359.38 395.31 398.91 399.27 399.30
Inventory

SCHEDULE 6: OFFICE SUPPLIES

2017 2018 2019 2020 2021

158
Beginning 51.30 56.43 56.94 56.99
Inventory
Purchases 513.00 513.00 513.00 513.00 513.00
Used Supplies 461.70 456.57 479.00 456.01 456.00
Ending 51.30 56.43 56.94 56.99 57.00
Inventory

SCHEDULE 7: PREPAID RENT (Inclusive of Utilities Expense)

Amount Months Total
One Month 15,114 X1 15,114
deposit
One Month 15,114 x1 15,114
advance
Total 30,228

SCHEDULE 8: Rent Expense (Inclusive of Utilities Expense)

Monthly Annually
2017 15,114 181,368
2018 15,114 181,368
2019 15,114 181,368
2020 15,114 181,368
2021 15,114 181,368

SCHEDULE 8: RENT EXPENSE (Inclusive of Utilities Expense)

2017 2018 2019 2020 2021
Rent 181,368 181,368 181,368 181,368 181,368
Expense
Less: Rent 15,114 15,114 15,114 15,114 15,114
Payable
Payment 166,254 166,254 166,254 166,254 166,254
Add: 15,114 15,114 15,114 15,114
Previous
Payable
End 166,254 181,368 181,368 181,368 181,368
Payment

SCHEDULE 9: ADVERTISING EXPENSE

Amount Quantity
Posters 180 3x2 1080
Flyers 0.50 105x8 420
Total 1,500

159
 ADVERTISING 2017 2018 2019 2020 2021
EXPENSE
Posters 1080 1080 1080 1080 1080
Flyers 420 420 420 420 420
Total 1,500 1,500 1,500 1,500 1,500

SCHEDULE 10: PERMIT AND LICENSES

2017 2018 2019 2020 2021
SEC 2,705 - - - -
Registration
Notarize 500 500 500 500 500
articles of
incorporation
and treasurer's
affidavit at the
notary
Mayor’s Permit 1,000 1,000 1,000 1,000 1,000
Barangay 500 500 500 500 500
clearance
Pay the annual 500 500 500 500 500
community tax
and obtain the
community tax
certificate
(CTC) from the
City
Treasurer's
Office (CTO)
Business 6,350 6,350 6,350 6,350 6,350
Permit
Buy special 400 400 400 400 400
books of
account at
bookstore
BIR 100 - - - -
Registration
Documentary 15 - - - -
stamp
Pay the 775 - - - -
registration fee
and
documentary
stamp taxes
(DST) at the

160
AAB
Obtain the No - - - -
authority to charge
print receipts
and invoices
from the BIR
Print receipts 3,500 3,500 3,500 3,500 3,500
and invoices at
the print shop
Plumbing 750 750 750 750 750
Inspection Fee
Electrical 100 100 100 100 100
Inspection Fee
Sanitary 200 200 200 200 200
Inspection Fee
TOTAL 17,395 13,800 13,800 13,800 13,800

SCHEDULE 11: SSS CONTRIBUTION

2017 2018 2019 2020 2021
Yearly 22,984.8 22,984.8 22,984.8 22,984.8 22,984.8
SSS 0 0 0 0 0
Premium
-ER
Yearly 11,335.2 11,335.2 11,335.2 11,335.2 11,335.2
SSS 0 0 0 0 0
Premium
-EE
Total 34,320.0 34,320.0 34,320.0 34,320.0 34,320.0
SSS 0 0 0 0 0
Premium
Less: 2,860.00 2,860.00 2,860.00 2,860.00 2,860.00
Year-end
Payable
Payment 31,460.0 31,460.0 31,460.0 31,460.0 31,460.0
0 0 0 0 0
Add: - 2,860.00 2,860.00 2,860.00 2,860.00
Previous
Payable
End 31,460.0 34,320.0 34,320.0 34,320.0 34,320.0
Payment 0 0 0 0 0

SCHEDULE 12: PHILHEALTH CONTRIBUTION

2017 2018 2019 2020 2021

161
Yearly 3,600.00 3,600.00 3,600.00 3,600.00 3,900.00
PhilHealth
Contribution
-ER
Yearly 3,600.00 3,600.00 3,600.00 3,600.00 3,900.00
PhilHealth
Contribution
-EE
Total 7,200.00 7,200.00 7,200.00 7,200.00 7,800.00
PhilHealth
Contribution
Less: Year- 600.00 600.00 600.00 600.00 650.00
end Payable
Payment 6,600.00 6,600.00 6,600.00 6,600.00 7,150.00
Add: - 600.00 600.00 600.00 600.00
Previous
Payable
End Payment 6,600.00 7,200.00 7,200.00 7,200.00 7,750.00

SCHEDULE 13: PAG-IBIG CONTRIBUTION

2017 2018 2019 2020 2021
Yearly Pag- 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
ibig
Contribution
-ER
Yearly Pag- 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
ibig
Contribution
-EE
Total Pag-ibig 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00
Contribution
Less: Year- 400.00 400.00 400.00 400.00 400.00
end Payable
Payment 4,400.00 4,400.00 4,400.00 4,400.00 4,400.00
Add: - 400.00 400.00 400.00 400.00
Previous
Payable
End 4,400.00 4,800.00 4,800.00 4,800.00 4,800.00
Payment

SCHEDULE 14: UNIFORM EXPENSE

2017 2018 2019 2020 2021
UNIFORM 3,200 3,200 3,200 3,200 3,200

162
 SCHEDULE 15: TRANSPORTATION EXPENSE
2017 2018 2019 2020 2021
Transportatio 5,000.0 5,000.0 5,000.0 5,000.0
n Expense 0 5,000.0 0 0 0
0

SCHEDULE 16: OUTPUT TAX

2017 2018 2019 2020 2021
Sales 1,240,855 1,350,340 1,465,659 1,586,969 1,714,418
Outpu 148,902.6 162,040.8 175,879.0 190,436.2 205,730.1
t Tax 0 0 8 8 6

SCHEDULE 17: INPUT TAX

2017 2018 2019 2020 2021
Purchases 223,136 226,148. 229,201. 232,295. 235,431.
of Raw .00 34 34 56 55
Materials

Input Tax 26,776. 27,137.8 27,504.1 27,875.4 28,251.7

32 0 6 7 9

SCHEDULE 18: TOTAL VAT

2017 2018 2019 2020 2021
Output Tax 148,902.60 162,040.80 175,879.08 190,436.28 205,730.16
Input Tax 26,776.32 27,137.80 27,504.16 27,875.47 28,251.79
TOTAL VAT 175,678.92 189,178.60 203,383.24 218,311.75 233,981.95

SCHEDULE 19: SALES EXCLUSIVE OF VAT

2017 2018 2019 2020 2021
Total 1,240,85 1,350,340 1,465,659 1,586,969 1,714,418
Sales 5
Less: 148,902. 162,040.8 175,879.0 190,436.2 205,730.1
12% 60 0 8 8 6
VAT
Sales 1,091,95 1,188,299 1,289,779 1,396,532 1,508,687
Exclusi 2 .20 .92 .72 .84
ve of
VAT

SCHEDULE 20: SALARIES EXPENSE

163
Cook, Crew 2017 2018 2019 2020 2021
&
Bookkeeper
Basic Salary 306,624. 306,624.0 309,690.2 309,690.2 312,787.2
00 0 4 4 0
SSS 11,335.2 11,335.20 11,335.20 11,335.20 11,335.20
Contribution 0
PhilHealth 3,600.00 3,600.00 3,600.00 3,600.00 3,900.00
Contribution
PAG-IBIG 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
Contribution
Withholding 26,872.8 26,872.80 27,470.88 27,470.88 28,030.32
Tax 0
Net Salary 262,416. 262,416.0 264,884.1 264,884.1 267,121.6
00 0 6 6 8

SCHEDULE 21: SALARIES PAYABLE

2017 2018 2019 2020 2021
Annual 279,751. 279,751.2 282,219.3 282,219.3 284,756.8
Salary 20 0 6 6 8
Less: 21,868.0 21,868.00 22,073.68 22,073.68 22,260.14
Year-end 0
Payable
Payment 257,883. 257,883.2 260,145.6 260,145.6 262,496.7
20 0 8 8 4
Add: - 21,868.00 21,868.00 22,073.68 22,073.68
Previous
Year
Payable
End: 257,883. 279,751.2 282,013.6 282,219.3 284,570.4
Payment 20 0 8 6 2

SCHEDULE 22: PROFESSIONAL FEES

PROFESSIONAL 2017 2018 2019 2020 2021
COST
BOOKEEPER 24,000 24,000 24,000 24,000 24,000

SCHEDULE 23: 13th MONTH PAY

2017-2018 2019-2020 2021-2022
Cook 12,776.00 12,903.76 13,032.80
Cashier/Crew 12,776.00 12,903.76 13,032.80
TOTAL 25,552.00 25,807.52 26,065.60

164
 SCHEDULE 24: VAT PAYABLE
2017 2018 2019 2020 2021
Outpu 148,902. 162,040. 175,879.0 190,436.2 205,730.1
t Tax 60 80 8 8 6
Less: 26,776.3 27,137.8 27,504.16 27,875.47 28,251.79
Input 2 0
Tax
Total 175,678. 189,178. 203,383.2 218,311.7 233,981.9
VAT 92 60 4 5 5
Less: 14639.9 15764.88 16948.60 18192.64 19498.49
Year 1 33 333 583 583
End
Payabl
e
Payme 161,039. 173,413. 186,434.6 200,119.1 214,483.4
nt 01 72 4 0 5
Add: - 14639.91 15764.88 16948.60 18192.64
Previo 333 333 583
us
Payabl
e
Year 161,039. 188,053. 202,199.5 217,067.7 232,676.1
End 01 63 2 1 0
Payme
nt

SCHEDULE 25: SPOILAGE

2017 2018 2019 2020 2021
SPOILAGE 4,462.72 4,522.97 4,584.03 4,645.91 4,708.63

SCHEDULE 26: WITHHOLDING TAX - SALARIES

2017 2018 2019 2020 2021
Yearly 26,872.8 26,872.8 27,470.8 27,470.8 28,030.3
Withholdin 0 0 8 8 2
g Tax-
Salaries
Less: Year 2,239.40 2,239.40 2,289.24 2,289.24 2,335.86
End
Payable
Payment 24,633.4 24,633.4 25,181.6 25,181.6 25,694.4
0 0 4 4 6
Add: - 2,239.40 2,239.40 2,289.24 2,289.24
Previous

165
Payable
End 24,633.4 26,872.8 27,421.0 27,470.8 27,983.7
Payment 0 0 4 8 0

SCHEDULE 27: WITHHOLDING TAX - RENT

2017 2018 2019 2020 2021
Yearly 9,084.00 9,084.00 9,084.00 9,084.00 9,084.00
Withholding
Tax-Rent
Less: Year 757 757 757 757 757
End Payable
Payment 8,327.00 8,327.00 8,327.00 8,327.00 8,327.00
Add: - 757.00 757.00 757.00 757.00
Previous
Payable
End Payment 8,327.00 9,084.00 9,084.00 9,084.00 9,084.00

SCHEDULE 28: COST OF GOODS SOLD

2017 2018 2019 2020 2021
Beginnin 0 4,373.47 4,519.98 4,582.75 4,644.65
g
Inventory
Cost of 223,136.0 226,148.3 229,201.3 232,295.5 235,431.5
Materials 0 4 4 6 5
Less: 4,462.72 4,522.97 4,584.03 4,645.91 4,708.63
Wastages
Cost of 218,673.2 225,998.8 229,137.2 232,232.3 235,367.5
Goods 8 4 9 9 7
Available
Less: 4,373.47 4,519.98 4,582.75 4,644.65 4,707.35
Ending
Inventory
Cost of 214,299.8 221,478.8 224,554.5 227,587.7 230,660.2
Goods 1 6 4 5 2
Sold
Less: 26,776.32 27,137.80 27,504.16 27,875.47 28,251.79
Input
Tax
Total 187,523.4 194,341.0 197,050.3 199,712.2 202,408.4
Cost of 9 6 8 8 3
Goods
Sold

166
 SCHEDULE 29: INCOME TAX PAYABLE
2017 2018 2019 2020 2021
Income 103,758. 131,040. 159,827. 191,026. 222,997.
Tax 63 28 12 53 31
Less: 77,818.9 98,280.2 119,870. 143,269. 167,247.
Year 7 1 34 90 98
End
Payabl
e
Payme 25,939.6 32,760.0 39,956.7 47,756.6 55,749.3
nt 6 7 8 3 3
Less: - 25,939.6 32,760.0 39,956.7 47,756.6
Previou 6 7 8 3
s Year
Payabl
e
End: 25,939.6 6,820.41 7,196.71 7,799.85 7,992.70
Payme 6
nt

167
WORKSHEET

168
MONTHLY SALES PLAN 2017

2017
January Februar March April May June July August Septemb October Novemb Decemb Total
y er er er
Ube Biko 5,975.3 5,975.3 5,975.3 5,975.3 5,975.3 5,975.3 6,214.3 6,214.3 5,975.33 6,214.3 5,975.33 6,214.34 72,660.00
3 3 3 3 3 3 4 4 4
Biko 7,222.0 7,222.0 7,222.0 7,222.0 7,222.0 7,222.0 7,510.9 7,510.9 7,222.04 7,510.9 7,222.04 7,510.92 87,820.00
Pandan 4 4 4 4 4 4 2 2 2
Biko 5,231.9 5,231.9 5,231.9 5,231.9 5,231.9 5,231.9 5,441.1 5,441.1 5,231.91 5,441.1 5,231.91 5,441.18 63,620.00
Champora 1 1 1 1 1 1 8 8 8
do
Suman 3,488.4 3,488.4 3,488.4 3,488.4 3,488.4 3,488.4 3,628.0 3,628.0 3,488.49 3,628.0 3,488.49 3,628.03 42,420.00
Moron 9 9 9 9 9 9 3 3 3
Leche 2,241.7 2,241.7 2,241.7 2,241.7 2,241.7 2,241.7 2,331.4 2,331.4 2,241.78 2,331.4 2,241.78 2,331.45 27,260.00
Suman 8 8 8 8 8 8 5 5 5
Cassava 10,900. 10,900. 10,900. 10,900. 10,900. 10,900. 11,336. 11,336. 10,900.4 11,336. 10,900.4 11,336.5 132,550.0
Cake 49 49 49 49 49 49 51 51 9 51 9 1 0
Lechetin 7,162.8 7,162.8 7,162.8 7,162.8 7,162.8 7,162.8 7,449.3 7,449.3 7,162.83 7,449.3 7,162.83 7,449.34 87,100.00
3 3 3 3 3 3 4 4 4
Puto Flan 5,604.4 5,604.4 5,604.4 5,604.4 5,604.4 5,604.4 5,828.6 5,828.6 5,604.44 5,828.6 5,604.44 5,828.62 68,150.00
4 4 4 4 4 4 2 2 2
Puto-pao 4,666.9 4,666.9 4,666.9 4,666.9 4,666.9 4,666.9 4,853.6 4,853.6 4,666.94 4,853.6 4,666.94 4,853.62 56,750.00
4 4 4 4 4 4 2 2 2
Putchinta 4,046.0 4,046.0 4,046.0 4,046.0 4,046.0 4,046.0 4,207.8 4,207.8 4,046.05 4,207.8 4,046.05 4,207.89 49,200.00
5 5 5 5 5 5 9 9 9
Bibingkan 9,027.5 9,027.5 9,027.5 9,027.5 9,027.5 9,027.5 9,388.6 9,388.6 9,027.55 9,388.6 9,027.55 9,388.65 109,775.0
g Pinipig 5 5 5 5 5 5 5 5 5 0
Sweet 5,919.0 5,919.0 5,919.0 5,919.0 5,919.0 5,919.0 6,155.7 6,155.7 5,919.00 6,155.7 5,919.00 6,155.76 71,975.00
Sushi 0 0 0 0 0 0 6 6 6
Palitaw de 4,230.2 4,230.2 4,230.2 4,230.2 4,230.2 4,230.2 4,399.4 4,399.4 4,230.26 4,399.4 4,230.26 4,399.47 51,440.00
Yema 6 6 6 6 6 6 7 7 7
Sumang 3,488.4 3,488.4 3,488.4 3,488.4 3,488.4 3,488.4 3,628.0 3,628.0 3,488.49 3,628.0 3,488.49 3,628.03 42,420.00
Pandan 9 9 9 9 9 9 3 3 3
Maja de 3,423.1 3,423.1 3,423.1 3,423.1 3,423.1 3,423.1 3,560.0 3,560.0 3,423.11 3,560.0 3,423.11 3,560.03 41,625.00
Ube 1 1 1 1 1 1 3 3 3
Sumang 2,179.2 2,179.2 2,179.2 2,179.2 2,179.2 2,179.2 2,266.4 2,266.4 2,179.28 2,266.4 2,179.28 2,266.45 26,500.00
Mangga 8 8 8 8 8 8 5 5 5

169
Hot Choco 8,893.9 8,893.9 8,893.9 8,893.9 8,893.9 8,893.9 9,249.6 9,249.6 8,893.91 9,249.6 8,893.91 9,249.67 108,150.0
1 1 1 1 1 1 7 7 7 0
Coffee 6,652.9 6,652.9 6,652.9 6,652.9 6,652.9 6,652.9 6,919.0 6,919.0 6,652.96 6,919.0 6,652.96 6,919.08 80,900.00
6 6 6 6 6 6 8 8 8
Tea 1,689.1 1,689.1 1,689.1 1,689.1 1,689.1 1,689.1 1,756.7 1,756.7 1,689.14 1,756.7 1,689.14 1,756.71 20,540.00
4 4 4 4 4 4 1 1 1
1,240,855.
00

MONTHLY SALES PLAN 2018

2018
January Februar March April May June July August Septemb October Novemb Decemb Total
y er er er
Ube Biko 6,543.5 6,543.5 6,543.5 6,543.5 6,543.5 6,543.5 6,805.2 6,805.2 6,543.50 6,805.2 6,543.50 6,805.24 79,569.00
0 0 0 0 0 0 4 4 4
Biko 7,909.5 7,909.5 7,909.5 7,909.5 7,909.5 7,909.5 8,225.9 8,225.9 7,909.54 8,225.9 7,909.54 8,225.92 96,180.00
Pandan 4 4 4 4 4 4 2 2 2
Biko 5,731.8 5,731.8 5,731.8 5,731.8 5,731.8 5,731.8 5,961.1 5,961.1 5,731.83 5,961.1 5,731.83 5,961.10 69,699.00
Champora 3 3 3 3 3 3 0 0 0
do
Suman 3,820.0 3,820.0 3,820.0 3,820.0 3,820.0 3,820.0 3,972.8 3,972.8 3,820.07 3,972.8 3,820.07 3,972.87 46,452.00
Moron 7 7 7 7 7 7 7 7 7
Leche 2,455.7 2,455.7 2,455.7 2,455.7 2,455.7 2,455.7 2,553.9 2,553.9 2,455.76 2,553.9 2,455.76 2,553.99 29,862.00
Suman 6 6 6 6 6 6 9 9 9
Cassava 11,826. 11,826. 11,826. 11,826. 11,826. 11,826. 12,299. 12,299. 11,826.1 12,299. 11,826.1 12,299.2 143,806.0
Cake 15 15 15 15 15 15 20 20 5 20 5 0 0
Lechetin 7,770.0 7,770.0 7,770.0 7,770.0 7,770.0 7,770.0 8,080.8 8,080.8 7,770.07 8,080.8 7,770.07 8,080.87 94,484.00
7 7 7 7 7 7 7 7 7
Puto Flan 6,078.7 6,078.7 6,078.7 6,078.7 6,078.7 6,078.7 6,321.9 6,321.9 6,078.78 6,321.9 6,078.78 6,321.93 73,918.00
8 8 8 8 8 8 3 3 3
Puto-pao 5,063.1 5,063.1 5,063.1 5,063.1 5,063.1 5,063.1 5,265.6 5,265.6 5,063.16 5,265.6 5,063.16 5,265.68 61,568.00
6 6 6 6 6 6 8 8 8

170
Putchinta 4,387.5 4,387.5 4,387.5 4,387.5 4,387.5 4,387.5 4,563.0 4,563.0 4,387.50 4,563.0 4,387.50 4,563.00 53,352.00
0 0 0 0 0 0 0 0 0
Bibingka 9,792.7 9,792.7 9,792.7 9,792.7 9,792.7 9,792.7 10,184. 10,184. 9,792.76 10,184. 9,792.76 10,184.4 119,080.0
6 6 6 6 6 6 47 47 47 7 0
Sweet 6,420.8 6,420.8 6,420.8 6,420.8 6,420.8 6,420.8 6,677.7 6,677.7 6,420.89 6,677.7 6,420.89 6,677.72 78,078.00
Sushi 9 9 9 9 9 9 2 2 2
Palitaw de 4,633.4 4,633.4 4,633.4 4,633.4 4,633.4 4,633.4 4,818.8 4,818.8 4,633.47 4,818.8 4,633.47 4,818.81 56,343.00
Yema 7 7 7 7 7 7 1 1 1
Sumang 3,820.0 3,820.0 3,820.0 3,820.0 3,820.0 3,820.0 3,972.8 3,972.8 3,820.07 3,972.8 3,820.07 3,972.87 46,452.00
Pandan 7 7 7 7 7 7 7 7 7
Maja de 3,713.9 3,713.9 3,713.9 3,713.9 3,713.9 3,713.9 3,862.5 3,862.5 3,713.98 3,862.5 3,713.98 3,862.54 45,162.00
Ube 8 8 8 8 8 8 4 4 4
Sumang 2,364.8 2,364.8 2,364.8 2,364.8 2,364.8 2,364.8 2,459.3 2,459.3 2,364.80 2,459.3 2,364.80 2,459.39 28,756.00
Mangga 0 0 0 0 0 0 9 9 9
Hot Choco 9,647.3 9,647.3 9,647.3 9,647.3 9,647.3 9,647.3 10,033. 10,033. 9,647.37 10,033. 9,647.37 10,033.2 117,312.0
7 7 7 7 7 7 26 26 26 6 0
Coffee 7,218.4 7,218.4 7,218.4 7,218.4 7,218.4 7,218.4 7,507.1 7,507.1 7,218.42 7,507.1 7,218.42 7,507.16 87,776.00
2 2 2 2 2 2 6 6 6
Tea 1,849.5 1,849.5 1,849.5 1,849.5 1,849.5 1,849.5 1,923.5 1,923.5 1,849.59 1,923.5 1,849.59 1,923.57 22,491.00
9 9 9 9 9 9 7 7 7
1,350,340.
00

MONTHLY SALES PLAN 2019

2019
January Februar March April May June July August Septemb October Novemb Decemb Total
y er er er
Ube Biko 7,144.5 7,144.5 7,144.5 7,144.5 7,144.5 7,144.5 7,430.3 7,430.3 7,144.57 7,430.3 7,144.57 7,430.36 86,878.00
7 7 7 7 7 7 6 6 6
Biko 8,635.3 8,635.3 8,635.3 8,635.3 8,635.3 8,635.3 8,980.7 8,980.7 8,635.36 8,980.7 8,635.36 8,980.78 105,006.0

171
 Pandan 6 6 6 6 6 6 8 8 8 0
Biko 6,256.2 6,256.2 6,256.2 6,256.2 6,256.2 6,256.2 6,506.5 6,506.5 6,256.25 6,506.5 6,256.25 6,506.50 76,076.00
Champora 5 5 5 5 5 5 0 0 0
do
Suman 4,172.0 4,172.0 4,172.0 4,172.0 4,172.0 4,172.0 4,338.9 4,338.9 4,172.04 4,338.9 4,172.04 4,338.92 50,732.00
Moron 4 4 4 4 4 4 2 2 2
Leche 2,679.4 2,679.4 2,679.4 2,679.4 2,679.4 2,679.4 2,786.6 2,786.6 2,679.44 2,786.6 2,679.44 2,786.62 32,582.00
Suman 4 4 4 4 4 4 2 2 2
Cassava 12,798. 12,798. 12,798. 12,798. 12,798. 12,798. 13,310. 13,310. 12,798.3 13,310. 12,798.3 13,310.2 155,628.0
Cake 36 36 36 36 36 36 29 29 6 29 6 9 0
Lechetin 8,408.6 8,408.6 8,408.6 8,408.6 8,408.6 8,408.6 8,744.9 8,744.9 8,408.63 8,744.9 8,408.63 8,744.98 102,249.0
3 3 3 3 3 3 8 8 8 0
Puto Flan 6,579.0 6,579.0 6,579.0 6,579.0 6,579.0 6,579.0 6,842.1 6,842.1 6,579.03 6,842.1 6,579.03 6,842.19 80,001.00
3 3 3 3 3 3 9 9 9
Puto-pao 5,479.9 5,479.9 5,479.9 5,479.9 5,479.9 5,479.9 5,699.1 5,699.1 5,479.93 5,699.1 5,479.93 5,699.13 66,636.00
3 3 3 3 3 3 3 3 3
Putchinta 4,749.4 4,749.4 4,749.4 4,749.4 4,749.4 4,749.4 4,939.4 4,939.4 4,749.42 4,939.4 4,749.42 4,939.40 57,753.00
2 2 2 2 2 2 0 0 0
Bibingka 10,597. 10,597. 10,597. 10,597. 10,597. 10,597. 11,021. 11,021. 10,597.9 11,021. 10,597.9 11,021.8 128,871.0
94 94 94 94 94 94 86 86 4 86 4 6 0
Sweet 6,949.8 6,949.8 6,949.8 6,949.8 6,949.8 6,949.8 7,227.8 7,227.8 6,949.84 7,227.8 6,949.84 7,227.83 84,510.00
Sushi 4 4 4 4 4 4 3 3 3
Palitaw de 5,058.5 5,058.5 5,058.5 5,058.5 5,058.5 5,058.5 5,260.8 5,260.8 5,058.55 5,260.8 5,058.55 5,260.89 61,512.00
Yema 5 5 5 5 5 5 9 9 9
Sumang 4,172.0 4,172.0 4,172.0 4,172.0 4,172.0 4,172.0 4,338.9 4,338.9 4,172.04 4,338.9 4,172.04 4,338.92 50,732.00
Pandan 4 4 4 4 4 4 2 2 2
Maja de 4,018.9 4,018.9 4,018.9 4,018.9 4,018.9 4,018.9 4,179.6 4,179.6 4,018.91 4,179.6 4,018.91 4,179.67 48,870.00
Ube 1 1 1 1 1 1 7 7 7
Sumang 2,560.1 2,560.1 2,560.1 2,560.1 2,560.1 2,560.1 2,662.5 2,662.5 2,560.12 2,662.5 2,560.12 2,662.52 31,131.00
Mangga 2 2 2 2 2 2 2 2 2
Hot Choco 10,440. 10,440. 10,440. 10,440. 10,440. 10,440. 10,857. 10,857. 10,440.3 10,857. 10,440.3 10,857.9 126,954.0
30 30 30 30 30 30 91 91 0 91 0 1 0
Coffee 7,811.3 7,811.3 7,811.3 7,811.3 7,811.3 7,811.3 8,123.8 8,123.8 7,811.35 8,123.8 7,811.35 8,123.80 94,986.00
5 5 5 5 5 5 0 0 0
Tea 2,019.0 2,019.0 2,019.0 2,019.0 2,019.0 2,019.0 2,099.8 2,099.8 2,019.08 2,099.8 2,019.08 2,099.84 24,552.00
8 8 8 8 8 8 4 4 4
1,465,659.
00

172
MONTHLY SALES PLAN 2020

2020
January Februar March April May June July August Septemb October Novemb Decemb Total
y er er er
Ube Biko 7,777.6 7,777.6 7,777.6 7,777.6 7,777.6 7,777.6 8,088.7 8,088.7 7,777.63 8,088.7 7,777.63 8,088.74 94,576.00
3 3 3 3 3 3 4 4 4
Biko 9,400.4 9,400.4 9,400.4 9,400.4 9,400.4 9,400.4 9,776.5 9,776.5 9,400.49 9,776.5 9,400.49 9,776.51 114,310.0
Pandan 9 9 9 9 9 9 1 1 1 0
Biko 6,811.1 6,811.1 6,811.1 6,811.1 6,811.1 6,811.1 7,083.5 7,083.5 6,811.10 7,083.5 6,811.10 7,083.55 82,823.00
Champora 0 0 0 0 0 0 5 5 5
do
Suman 4,541.3 4,541.3 4,541.3 4,541.3 4,541.3 4,541.3 4,723.0 4,723.0 4,541.37 4,723.0 4,541.37 4,723.02 55,223.00
Moron 7 7 7 7 7 7 2 2 2
Leche 2,918.5 2,918.5 2,918.5 2,918.5 2,918.5 2,918.5 3,035.2 3,035.2 2,918.50 3,035.2 2,918.50 3,035.24 35,489.00
Suman 0 0 0 0 0 0 4 4 4
Cassava 13,820. 13,820. 13,820. 13,820. 13,820. 13,820. 14,373. 14,373. 13,820.3 14,373. 13,820.3 14,373.2 168,056.0
Cake 39 39 39 39 39 39 21 21 9 21 9 1 0
Lechetin 9,079.2 9,079.2 9,079.2 9,079.2 9,079.2 9,079.2 9,442.4 9,442.4 9,079.28 9,442.4 9,079.28 9,442.45 110,404.0
8 8 8 8 8 8 5 5 5 0
Puto Flan 7,103.6 7,103.6 7,103.6 7,103.6 7,103.6 7,103.6 7,387.7 7,387.7 7,103.62 7,387.7 7,103.62 7,387.76 86,380.00
2 2 2 2 2 2 6 6 6
Puto-pao 5,915.4 5,915.4 5,915.4 5,915.4 5,915.4 5,915.4 6,152.0 6,152.0 5,915.46 6,152.0 5,915.46 6,152.08 71,932.00
6 6 6 6 6 6 8 8 8
Putchinta 5,127.9 5,127.9 5,127.9 5,127.9 5,127.9 5,127.9 5,333.0 5,333.0 5,127.96 5,333.0 5,127.96 5,333.08 62,356.00
6 6 6 6 6 6 8 8 8
Bibingka 11,444. 11,444. 11,444. 11,444. 11,444. 11,444. 11,901. 11,901. 11,444.0 11,901. 11,444.0 11,901.8 139,160.0
08 08 08 08 08 08 84 84 8 84 8 4 0
Sweet 7,504.2 7,504.2 7,504.2 7,504.2 7,504.2 7,504.2 7,804.4 7,804.4 7,504.28 7,804.4 7,504.28 7,804.45 91,252.00
Sushi 8 8 8 8 8 8 5 5 5
Palitaw de 5,507.8 5,507.8 5,507.8 5,507.8 5,507.8 5,507.8 5,728.2 5,728.2 5,507.89 5,728.2 5,507.89 5,728.21 66,976.00
Yema 9 9 9 9 9 9 1 1 1
Sumang 4,541.3 4,541.3 4,541.3 4,541.3 4,541.3 4,541.3 4,723.0 4,723.0 4,541.37 4,723.0 4,541.37 4,723.02 55,223.00

173
 Pandan 7 7 7 7 7 7 2 2 2
Maja de 4,340.4 4,340.4 4,340.4 4,340.4 4,340.4 4,340.4 4,514.0 4,514.0 4,340.46 4,514.0 4,340.46 4,514.08 52,780.00
Ube 6 6 6 6 6 6 8 8 8
Sumang 2,763.1 2,763.1 2,763.1 2,763.1 2,763.1 2,763.1 2,873.6 2,873.6 2,763.16 2,873.6 2,763.16 2,873.68 33,600.00
Mangga 6 6 6 6 6 6 8 8 8
Hot Choco 11,275. 11,275. 11,275. 11,275. 11,275. 11,275. 11,727. 11,727. 11,275.9 11,727. 11,275.9 11,727.0 137,116.0
99 99 99 99 99 99 03 03 9 03 9 3 0
Coffee 8,434.5 8,434.5 8,434.5 8,434.5 8,434.5 8,434.5 8,771.9 8,771.9 8,434.54 8,771.9 8,434.54 8,771.92 102,564.0
4 4 4 4 4 4 2 2 2 0
Tea 2,199.7 2,199.7 2,199.7 2,199.7 2,199.7 2,199.7 2,287.7 2,287.7 2,199.75 2,287.7 2,199.75 2,287.74 26,749.00
5 5 5 5 5 5 4 4 4
1,586,969.
00

MONTHLY SALES PLAN 2021

2021
January Februar March April May June July August Septemb October Novemb Decemb Total
y er er er
Ube Biko 8,443.4 8,443.4 8,443.4 8,443.4 8,443.4 8,443.4 8,781.1 8,781.1 8,443.42 8,781.1 8,443.42 8,781.16 102,672.0
2 2 2 2 2 2 6 6 6 0
Biko 10,205. 10,205. 10,205. 10,205. 10,205. 10,205. 10,614. 10,614. 10,205.9 10,614. 10,205.9 10,614.1 124,104.0
Pandan 92 92 92 92 92 92 16 16 2 16 2 6 0
Biko 7,395.3 7,395.3 7,395.3 7,395.3 7,395.3 7,395.3 7,691.2 7,691.2 7,395.39 7,691.2 7,395.39 7,691.21 89,928.00
Champora 9 9 9 9 9 9 1 1 1
do
Suman 4,930.2 4,930.2 4,930.2 4,930.2 4,930.2 4,930.2 5,127.4 5,127.4 4,930.26 5,127.4 4,930.26 5,127.47 59,952.00
Moron 6 6 6 6 6 6 7 7 7
Leche 3,167.7 3,167.7 3,167.7 3,167.7 3,167.7 3,167.7 3,294.4 3,294.4 3,167.76 3,294.4 3,167.76 3,294.47 38,520.00
Suman 6 6 6 6 6 6 7 7 7
Cassava 14,893. 14,893. 14,893. 14,893. 14,893. 14,893. 15,489. 15,489. 14,893.5 15,489. 14,893.5 15,489.2 181,105.0

174
 Cake 50 50 50 50 50 50 24 24 0 24 0 4 0
Lechetin 9,785.1 9,785.1 9,785.1 9,785.1 9,785.1 9,785.1 10,176. 10,176. 9,785.12 10,176. 9,785.12 10,176.5 118,987.0
2 2 2 2 2 2 52 52 52 2 0
Puto Flan 7,655.4 7,655.4 7,655.4 7,655.4 7,655.4 7,655.4 7,961.6 7,961.6 7,655.43 7,961.6 7,655.43 7,961.64 93,090.00
3 3 3 3 3 3 4 4 4
Puto-pao 6,374.7 6,374.7 6,374.7 6,374.7 6,374.7 6,374.7 6,629.7 6,629.7 6,374.75 6,629.7 6,374.75 6,629.74 77,517.00
5 5 5 5 5 5 4 4 4
Putchinta 5,525.7 5,525.7 5,525.7 5,525.7 5,525.7 5,525.7 5,746.7 5,746.7 5,525.74 5,746.7 5,525.74 5,746.77 67,193.00
4 4 4 4 4 4 7 7 7
Bibingka 12,332. 12,332. 12,332. 12,332. 12,332. 12,332. 12,825. 12,825. 12,332.1 12,825. 12,332.1 12,825.4 149,959.0
15 15 15 15 15 15 44 44 5 44 5 4 0
Sweet 8,087.0 8,087.0 8,087.0 8,087.0 8,087.0 8,087.0 8,410.5 8,410.5 8,087.09 8,410.5 8,087.09 8,410.57 98,339.00
Sushi 9 9 9 9 9 9 7 7 7
Palitaw de 5,978.2 5,978.2 5,978.2 5,978.2 5,978.2 5,978.2 6,217.4 6,217.4 5,978.29 6,217.4 5,978.29 6,217.42 72,696.00
Yema 9 9 9 9 9 9 2 2 2
Sumang 4,930.2 4,930.2 4,930.2 4,930.2 4,930.2 4,930.2 5,127.4 5,127.4 4,930.26 5,127.4 4,930.26 5,127.47 59,952.00
Pandan 6 6 6 6 6 6 7 7 7
Maja de 4,676.7 4,676.7 4,676.7 4,676.7 4,676.7 4,676.7 4,863.8 4,863.8 4,676.73 4,863.8 4,676.73 4,863.80 56,869.00
Ube 3 3 3 3 3 3 0 0 0
Sumang 2,978.7 2,978.7 2,978.7 2,978.7 2,978.7 2,978.7 3,097.8 3,097.8 2,978.70 3,097.8 2,978.70 3,097.85 36,221.00
Mangga 0 0 0 0 0 0 5 5 5
Hot Choco 12,148. 12,148. 12,148. 12,148. 12,148. 12,148. 12,634. 12,634. 12,148.5 12,634. 12,148.5 12,634.4 147,726.0
52 52 52 52 52 52 46 46 2 46 2 6 0
Coffee 9,091.1 9,091.1 9,091.1 9,091.1 9,091.1 9,091.1 9,454.7 9,454.7 9,091.12 9,454.7 9,091.12 9,454.76 110,548.0
2 2 2 2 2 2 6 6 6 0
Tea 2,388.1 2,388.1 2,388.1 2,388.1 2,388.1 2,388.1 2,483.6 2,483.6 2,388.16 2,483.6 2,388.16 2,483.68 29,040.00
6 6 6 6 6 6 8 8 8
1,714,418.
00

175