A Feasibility Study on Wholesome Bread Bakeshop (Complete)

INTERNATIONAL SCHOOL Of Technology and Skills Development 2ND Floor PLG Building, San Vicente, Sta. Rita, Pampanga (Branch)

A Feasibility Study on

Wholesome Bread Bakeshop

PROPONENTS Navarro, Arvin M. Limayo, Christian P. Sotelo, Marian A. Zapanta, Andreana R. Santiago, Winston A.

Mrs. Marizon D. Datu

Engr. Jim B. Montemayor

(Instructress)

(School President)

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

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ACKNOWLEDGMENT First of all, we would like to express our deepest gratitude to our Professor Marizon D. Datu for giving us opportunity to make this study as part of our endless search for knowledge.

Great thanks to our parents for all the love and support in doing this study. They made us successful by helping us in a big way for providing financial support, accommodation, and especially the strength and inspiration in accomplishment of everything we do.

We want to acknowledge as well as all our respondents who spent some time and effort in cooperating for answering our questionnaires and to all other people who provide some assistance and information that we need in the study.

We would also like to thank everyone who helped us even in a small way particularly our friends and classmates contributing to the success of this project.

And above all, this study won’t be possible without the guidance and inspiration given by our Almighty God.


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TABLE OF CONTENTS TITLE COVER PAGE ACKNOWLEDGMENT TABLE OF CONTENTS CHAPTER 1: EXECUTIVE SUMMARY EXECUTIVE SUMMARY (HIGHLIGHTS) INTRODUCTION NAME OF THE FIRM LOCATION MANAGEMENT SUMMARY MARKETING SUMMARY TECHNICAL SUMMARY FINANCIAL SUMMARY THE COMPANY LOGO TYPE OF BUSINESS ORGANIZATION ARTICLE OF CO – PARTNERSHIP ACKNOWLEDGMENT CHAPTER 2: MANAGEMENT ASPECT MANAGEMENT FEASIBILITY DESCRIPTION AND NATURE OF THE BUSINESS MISSION STATEMENT VISION STATEMENT OBECTIVES ORGANIZATIONAL STRUCTURE FEATURES OF THE LINE AND STAFF ORGANIZATION STRUCTURE THE LINE THE STAFF MERITS DEMERITS ORGANIZATIONAL CHART

PAGE I II III-VI 1 2 2 3 3 3 3 4 4 5-6 7 8-11 12 13 14 15 15 15 15 16 16 16 17 17 18 19


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TABLE OF CONTENTS TITLE DESCRIPTION AND QUALIFICATIONS GENERAL MANAGER MARKETING MANAGER FINANCIAL MANAGER PRODUCTION MANAGER HEAD BAKER BAKER CASHIER DELIVERY BOY RECRUITMENT AND HIRING PROCEDURES REQUIREMENTS OF THE EMPLOYEES COMPENSATION SCHEME AND BENEFITS 1. PAYMENT OF SALARIES AND WAGES PHILIPPINE HEALTH INSURANCE COMPANY SOCIAL SECURITY SYSTEM SALARY AND WAGES 2. HOLIDAY W/ PAY LEGAL HOLIDAYS IN THE COUNTRY SPECIAL NON-WORKING HOLIDAYS 3. THIRTEEN-MONTH PAY (13TH MONTH PAY) 4. SOCIAL SECURITY SYSTEM (SSS) EMPLOYEES BENEFITS AND PRIVILEGES PERFORMANCE AND APPRAISAL PROGRAM GENERAL BUSINESS POLICIES MANAGEMENT STYLE TYPES OF MANAGEMENT STYLES AUTOCRATIC PERSUASIVE

PAGE 20 20 21 22 23 24 25 26 27 28-29 30 30 30 30 31 31 32 32 33 33 33 34-35 35-36 36-38 39 39 39 39


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TABLE OF CONTENTS TITLE CHAPTER 3: MARKETING ASPECT MARKETING FEASIBILITY MARKETING PHILOSOPHY TARGET MARKET SEGMENTATION GEOGRAPHIC SEGMENTATION PROJECTED POPULATION OF THE TARGET MARKET TARGET MARKET DESCRIPTION CUSTOMER SURVEY SUMMARY SOURCE OF MARKETING DEMANDS SWOT ANALYSIS MARKETING STRATEGY PRODUCT STRATEGY PLACE STRATEGY PRICE STRATEGY ADVERTISING STRATEGY ADVERTISING AND PROMOTION MATERIALS SIGN BOARD FLYERS TARPAULIN WEB ADVERTISEMENT CHAPTER 4: TECHNICAL ASPECT VICINITY MAP PERSPECTIVE FLOOR PLAN ELECTRICAL PLAN LIGHTNING LAYOUT CONVINIENCE OUTLET LAYOUT PLUMBING PLAN LEGENDS CIRCUIT BREAKER DIAGRAM CONTINGENCY PLAN IMPLEMENTING RULES AND REGULATIONS

PAGE 40 41 41 42 42 43 43 44-55 56 57 57 58 58 59-61 62 62 62 63 64 65-67 68 69 69 70 71 71 72 73 74 75 76 76-77


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TITLE RESOURCES AND ALTERNATIVES MANUFACTURING PROCESS METHODS IN MAKING BREAD DOUGH METHODS IN MAKING SMOOTHIES METHODS IN MAKING JUICES MACHINERIES AND EQUIPMENTS BAKING EQUIPMENTS BAKING TOOLS OTHER TOOLS AND EQUIPMENTS PRODUCT MATERIALS CLEANING MATERIALS COMFORT ROOM OFFICE SUPPLIES OFFICE MATERIALS OTHER EQUIPMENTS OTHER EQUIPMENTS AND MATERIALS PRODUCTION SCHEDULES CHAPTER 5: FINANCIAL ASPECT TOTAL EXPENSES DEPRECIATIONS PRE-OPERATIONAL EXPENSES CAPITAL EXPENSES RETURN OF INVESTMENT

PAGE 77 77 77-79 79-80 81 82 82 83-85 86-87 88 89-90 91 92-93 94 95 96 97-100 101 102-108 109-131 132 133 134

APPENDICES LEASE AGREEMENT THE MEMORANDUM OF AGREEMENT SURVEY FORM PERMITS AND CERTIFICATE MAYOR’S PERMIT | SANITARY PERMIT BUSINESS PERMIT | BUSINESS CLEARANCE DTI PERMIT BIR PERMIT | CERTIFICATE OF REGISTRATION FIRE SAFETY INSPECTION CERTIFICATE SSS APPLICATION FORM | CERTIFICATE OF MEMBERSHIP PHILHEALTH APPLICATION FORM | CERTIFICATE OF REGISTRATION


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CHAPTER 1

EXECUTIVE

SUMMARY


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Executive Summary Highlights Name of the Proposed Project

:

Wholesome Bread Bakeshop

Type of the Business

:

Manufacturing

Type of Organization

:

General Partnership

Name of the Partnership

:

Health-Giving Partnership

Location of the Partnership

:

San Vicente, Sta. Rita, Pampanga

Name of the Proponents

:

Navarro, Arvin M. Limayo, Christian P. Sotelo, Marian A. Zapanta, Andreana R. Santiago, Winston A.

INTRODUCTION Wholesome Bread is a bakeshop that sells only healthy baked goods and proud itself to be an environment-friendly products. We would like to focus the interest of the buyers and also the consumers with our own version of our Wholesome Breads. We would like to introduce different flavors that are extraordinary to the consumer’s taste. This idea was a brainchild of the five (5) member’s team with a strong belief that a goodies should taste like a goodies without the worry of it going straight to your gut or your butt! That should give the feeling of lively and satisfied, not sick or sluggish. After countless hours of work, Wholesome Bread Bakeshop is proud to serve up an array of super-yummy goodies baked with premium quality locally produced organic ingredients. The wholesomeness of our bread aren’t only healthy for you, they’re also healthy for Mother Earth.


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Name of the Firm The proposed name of our firm is “Wholesome Bread” because it is simply promotes health for our body and also for the well-being of our mind or spirit. Promoting a healthy and convenient way of eating by introducing varieties of nutritious breads to the consuming public. Wherein “bread” has been popular around the world and is one of the oldest artificial foods, having been of importance since the dawn of agriculture. That’s why we came up to our business name “Wholesome Bread”.

Location The Location of our firm will be on San Vicente, Sta. Rita, Pampanga, beside the San Vicente Church, formerly the Ministop. The business is located here because it is near to our target market and competitors and it is simply the town proper of Santa Rita.

Management Feasibility Summary The management aspect of our proposal will preview what strategy of management we will apply. This will give an overview of the manner we will be managing the business and show our strategy on how we do, we operate the business. It is shown that we, as General Partners will be taking care of the administrative aspects of the business. This will ensure that the success of the business will depend on how we manage the firm and the way we perform our tasks, duties and responsibilities.

Marketing Feasibility Summary The Marketing study covers the General business condition, competitive condition, target market, demand and supply, product, pricing strategy, promotion and packaging. This area talks about the structured questionnaire floated to the respondents and the result determines the demand and supply and to know whether our product will penetrate the target market.


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Technical Feasibility Summary A large part of determining resources has to do with assessing technical feasibility. It considers the technical requirements of the proposed project. The technical requirements are then compared to the technical capability of the organization. The systems project is considered technically feasible if the internal technical capability is sufficient to support the project requirements. The analyst must find out whether current technical resources can be upgraded or added to in a manner that fulfills the request under consideration. This is where the expertise of system analysts is beneficial, since using their own experience and their contact with vendors they will be able to answer the question of technical feasibility.

Financial Feasibility Summary Each of us will have our contribution in the capital of the business. The proponents will also make projected financial statements to somehow disclose information on financial position, performance and cash flow of the business. A study on whether a project is viable after taking into consideration its total costs and probable revenues. If the revenues cover the costs of the project, then the project is visible.


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The Company Logo

Our company logo was made as we all partners decide its design on how it will looks like. We came up with the idea of this logo that it must be simple but yet have the sense of elegance, easy to recognize and it is appealing to the people. We choose “Venetian Red” because it is a highly visible color that is able to focus attention quickly and get people’s attention to it. It also increases craving for food and other stimuli, and it signifies a passion and desire, promoting ambition and determination. That proponent desired to gratify for our customers. The circular figure of our logo in wavy style – signify as the boundless and original perfection of management of our firm. As we, the proponents make sure that we are updated in everything that is occurring in our business operation.


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A man's starter for a progressive day is always a basket of bread. From this humble wheat, kneaded and baked with a pinch of love and care rises forth healthy bread which nourishes a man's soul and body. We call it “Wholesome” for our bread and pastries are created from nutritious, delectable fruits and health vegetables that sum up the wholesomeness of our masterpiece. Bread in all its various forms, is the most widely consumed food in the world. Not only is it a rich source of carbohydrates, it’s also portable and compact, which helps to explain why it has been an integral part of our diet for thousands of years. Our catchy tagline “Healthy creations made from Fruits and Veggies”. Describes a healthy product we made by using an Organic Fresh Fruits and Vegetables cropped from Trusted Farm. Our product gives a delightful treat that you can trust in every bite.


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Types of Business Organization Wholesome Bread is a General Partnership type of business. It would be owned, operated and sustained by five (5) partners. Partnership as defined in Article 1767 of the Civil Code of the Philippines is a contract, of an association of two or more persons engaged in a certain business bind themselves to share money, property, or industry to common fund. Both owners are equally and personally liable for the debts from the business. All partners are responsible for the business, and they share all assets, liabilities and profits within the partnership as a separate entity. General Partnership assumes that profits, liability and management duties are divided equally among partners. If you opt for an unequal distribution, the percentages assigned to each partner must be documented in the partnership agreement.

Some of the advantages considered in establishing a partnership are: 1) Ease of Organization; 2) To collaborate the wider pool of talents, judgments, evaluation and knowledge and skill of the partners will be merge and to provide and creating brain storming for the success of the business. 3) More capital available for the firm the ability to raise fund may be increase, both because two or more partners may be able to contribute more fund and because their borrowing capacity may be greater. 4) Maximization of personal interest of the proponents to the success of the firm. 5) Definite legal status of the company: 6) Pass through profits and taxation: because individual forms of partnership they are tax just like sole proprietorship. Each includes his/her business income on his/her personal tax return.


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ARTICLE OF CO-PARTNERSHIP OF “HEALTH-GIVING PARTNERSHIP”

KNOWN ALL BY MEN THESE PRESENTS: That we, the undersigned, all of legal age, citizens and residents of the Philippines have this day voluntarily bind ourselves together for the purpose of forming a General Partnership, effective this day, under the terms and conditions herein set forth and subject to the requirements of the existing laws of the Republic of the Philippines.

AND WE HEREBY CERTIFY: Article I The name of the partnership shall be “HEALTH-GIVING PARTNERSHIP” and shall operate and transact its business under said firm name.

Article II That the main office of the partnership shall be located at Barangay San Vicente, Santa Rita, Pampanga, Philippines.

Article III That the name, surname, nationality and postal addresses of the partners of this General Partnership are as follow: Name

Nationality

Arvin Navarro

Filipino

Christian Limayo

Filipino

Marian Sotelo

Filipino

Winston Santiago

Filipino

Andreana Zapanta

Filipino

Residence San Agustin, Sta. Rita, Pampanga San Matias, Sta. Rita, Pampanga Becuran, Sta. Rita, Pampanga Dila-Dila, Sta. Rita, Pampanga San Vicente, Sta. Rita, Pampanga

% of Ownership 20% 20% 20% 20% 20%


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Article IV That the capitalization of the partnership has been contributed as follows: Partner

Contribution

% of Contribution

Arvin Navarro

₱

400 000

20%

Christian Limayo

₱

400 000

20%

Marian Sotelo

₱

400 000

20%

Winston Santiago

₱

400 000

20%

Andreana Zapanta

₱

400 000

20%

Total

₱ 2 000 000

100%

Article V That the purpose of the partnership is to increase the capital by gaining the profits; to help create and increase income and employment; to give satisfaction to customers through rendering affordable product; and to help the community and our government through taxes.

Article VI That the following partners shall have the following duties and responsibilities in the day-to-day operation of the partnership: Arvin Navarro shall be the General Manager and he is responsible for managing a single unit, different sectors, or multiple units of a company or organization. Hires and trains employees, prepares reports, and sets budgets. Increases management's effectiveness by recruiting, selecting, orienting, training, coaching, counseling, and disciplining managers; communicating values, strategies, and objectives; assigning accountabilities; planning, monitoring, and appraising job results; developing incentives; developing a climate for offering information and opinions; providing educational opportunities. Develops strategic plan by studying technological and financial opportunities; presenting assumptions; recommending objectives. Accomplishes subsidiary objectives by establishing plans, budgets, and results measurements; allocating resources; reviewing progress; making mid-course corrections. Coordinates efforts by establishing procurement, production, marketing, field, and technical services policies and practices; coordinating actions with corporate staff.


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Marian Sotelo shall be the Marketing Manager and she will be responsible for managing marketing, advertising and promotional staff and activities at a company or organization. Takes steps to measure, enhance, and enrich the position and image of a company through various goals and objectives. Achieves marketing and sales operational objectives by contributing marketing and sales information and recommendations to strategic plans and reviews; preparing and completing action plans; implementing production, productivity, quality, and customer-service standards; resolving problems; completing audits; identifying trends; determining system improvements; implementing change. Meets marketing and sales financial objectives by forecasting requirements; preparing an annual budget; scheduling expenditures; analyzing variances; initiating corrective actions. Christian Limayo shall be the Financial Manager and he is responsible for the financial health of an organization. They produce financial reports, direct investment activities, and develop strategies and plans for the long-term financial goals of their organization. The role of the financial manager, particularly in business, is changing in response to technological advances that have substantially reduced the amount of time it takes to produce financial reports. Financial managers’ main responsibilities also do tasks that are specific to their organization or industry. For example, government financial managers must be experts on government appropriations and budgeting processes, and healthcare financial managers must know about topics in healthcare finance. Moreover, financial managers must be knowledgeable about special tax laws and regulations that affect their industry. Winston Santiago shall be the Production Manager is an individual who plans, coordinates, organizes, and controls production in an organization. A production manager’s main responsibilities are to ensure the efficient production of goods and services and are of right quantity, quality, and cost. In addition to this, it is the manager’s responsibility to produce goods on time and at right price to meet the demands of the customer. The duties and responsibilities of the job vary depending on the kind of production system. Andreana Zapanta shall be the Head Baker and she is responsible for leading and developing a team with a high attention to your own projects, setting & managing food and labor goals, creating weekly schedules and consistently producing our specialty and bread and pastry.


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Article VII That the profits and loses shall be divided in the order presented below:  Interest of ten percent (10%) per year to average capital of the partners:  And the balanced according to the partner’s percentage contribution, 20% to Arvin Navarro, 20% to Christian Limayo, 20% to Marian Sotelo, 20% to Winston Santiago and 20% to Andreana Zapanta.  The Health-Giving Partnership will conduct an election every other year or every after 2 years for changing the positions.

Article VIII That the firm shall be under supervision of the partners, they shall have the power to make any business deals together with the manager under the partnership name agreed all by partners.

Article IX That if there may be concerns regarding the partnership, the final decision shall be made by the partners.

Article X That all the partners are entitled to perform their duties and responsibilities.

IN WITNESS WHEREOF, we have here unto set our hands this day of August 22, 2016 at Santa Rita, Pampanga, Philippines.

Marian Sotelo

Arvin Navarro

Christian Limayo

Andreana Zapanta

Winston Santiago

Signed in the presence of:

Witness

Witness


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ACKNOWLEDGEMENT Republic of the Philippines Santa Rita, Pampanga

Before me, a Notary to Public, for and in Santa Rita, Pampanga, Philippines, and this August 19, 2016, personally came and personally appeared the following persons with their community tax certificates: Name

CTC No.

Date

Place Issued

Arvin Navarro

34501062

August 19, 2016

Santa Rita, Pampanga

Christian Limayo

34501063

August 19, 2016


Marian Sotelo

34501064

August 19, 2016


Winston Santiago

34501065

August 19, 2016


Andreana Zapanta

34501066

August 19, 2016


Known to me to be the same persons who executed the foregoing articles of CoPartnership, and they acknowledge to me that the same is their voluntary act needed.

Witness my hand and seal on the date first above written.

Name of Legal Counsel Notary Public Valid until PTR. No. BP. No. Role Attorney No. TIN Pampanga, Philippines


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CHAPTER 2

MANAGEMENT

ASPECT


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Management Feasibility The Management Feasibility is the study that concerns the organizational set-up of the business, which includes the organizational chart and the qualifications of the people involved and manage the business. It also determines the type of the business ownership. The term “Management” in this section refers to the scientific and procedural contributions of human resources towards the accomplishment of the proposed business endeavor. This section, therefore, determines the human resource requirements of the project. Since organizations can be viewed as systems, management can also be defined as human action, including design, to facilitate the production of useful outcomes from a system. This view opens the opportunity to ‘manage’ oneself, a pre-requisite attempting to manage others.


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Description and Nature of the Business We make this product proposal for the purpose that we want to serve our valued customers in a new product dishes that we give them a healthy food that will enjoy not only for adults but also for the young ones, we add especial ingredients for our products such as squash, malunggay, carrots, etc. We would like to introduce varieties of flavors that consumers would not normally taste of the bread. We believe that consumers will patronize healthy choices instead of those bread contains amount of sugar and unhealthy ingredients.

Mission Statement The Partnership’s duty is to delight its customer by producing healthy bread with extraordinary flavors to choose from and to achieve high efficiency with the resource available.

Vision Statement Wholesome Bread Bakeshop is a business oriented organization of young entrepreneurs aiming to satisfy customer’s needs through providing quality products with affordable prices at suitable places and creative promotions.

Objectives:  To optimized our customer’s satisfaction.  To accomplish consistency in the services offered.  To determine the marketing strategies to be applied in the business.  To assure that all of the operation process in our business is functioning well to meet the demand of our customers.


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Organizational Structure The typically hierarchical arrangement of lines of authority, communications, rights and duties of an organization. Organizational structure determines how the roles, power and responsibilities are assigned, controlled, and coordinated, and how information flows between the different levels of management. A structure depends on the organization’s objectives and strategy. In a centralized structure, the top layer of management has most of the decision making power and has tight control over departments and division. In a decentralized structure, the decisions making power is distributed and the departments and division, at have different degrees of independence.

Features of the Line and Staff Organization Structure There are a variety of organizational structures that companies use when developing an operational model. One of the most common is the line and staff organizational structure. This consists of a line, which is managers who make business decisions for their respective departments, and a staff, whose members perform tasks in support of the directives issued by the line. Though the duties of these two components seem clear, there is often overlap in tasks that they perform.

The Line The Line comprises professionals whose day-to-day tasks directly work toward accomplishing the organization’s mission and goals. Alternative names for the line are the business groups or, in the financial services industry, the front office. These employees produce and sell the goods and services of the firm. For example, the research and development team creates the product s, while the supply chain manufactures them. The marketing department works to raise consumer awareness of the products and services, while the sales group initiates costumer transactions .The actions of the line generate the organization’s revenue. As a result, this group makes the most decisions regarding the company’s operational policies and procedures.


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The Staff The Staff is composed of every non-revenue generating department. Though these groups do not directly contribute to the firm’s bottom line, their actions make those of the line possible. The human resources department, for ensures that the line is staffed with the top-tier talent, content in their jobs. Legal makes sure that the actions of the line and its employees are within the scope of the la. Likewise, the finance group secures capital resources for the organization while the accounting department balances the books. Alternative names for the staff include the support groups and, in the financial services industry, the back office.

Merits This form of organization came to existence as an improvement over the line organization. Line and staff organization has removed serious drawbacks of the line organization.  Specialization - It is based on planned specialization; line managers get the benefit of specialized knowledge of staff specialist at various levels.  Encouragement to research and development programs - The growth of an enterprise depends largely on various research and development programs. The staff provides this service to the line departments.  Balance decisions - Line managers may not have specialized knowledge in all areas and due to this line managers may sometimes give wrong orders or pass wrong judgment. The suggestions and advice given by staff manager help them in making rational judgment and balanced decisions.  Less burden on line managers - Staff managers relieve the line managers from botheration of concentrating on the specialized functions like accounting, selection and training of employees, public relations etc. Thus there is a less burden on line managers. Many problems that are ignored or poorly handled in the line organization can be properly covered. It is more flexible.


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Demerits Demerits of line and staff are as follows:  Confusion - It is very difficult to clearly establish the authority and responsibility relationship between line and staff executives. This creates confusion among them.  Ineffectiveness of the staff - The role of the staff is purely advisory. Since they do not have the power to get their recommendations implemented, the staff services may prove to be ineffective.  Conflict between line and staff - There is generally a conflict between line and staff executives, line authorities feel that staff executives do not always give right type of advice and therefore reject even some very good schemes. Line authorities do not want to give an impression to the management that they are in any way inferior to staff. Thus there is conflict between line and staff.


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Organizational Chart The business will be operated and maintain by (4) administrative officers, Headed by the General Manager, Marketing Managers, Financial Manager, and Production Manager. The proponents will hire head baker, baker, and cashier and delivery boy.

General Manager Arvin Navarro

Production Manager

Financial Manager

Winston Santiago

Cashier 1

Delivery Boy

Christian Limayo

Marketing Manager Marian Sotelo

Cashier 2

Head Baker Andreana Zapanta

Baker 1

Baker 2


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Description and Qualifications Job Title: General Manager is taken by Mr. Arvin Navarro

Job Descriptions:  In charge for the overall operation of the business.  Plans and implements the management policies of the firm.  Execute authority necessary to achieve the goals of the business.  One who has control over a business and direct or overseas the affairs.  Must have the organizational skills and leadership qualities integral to partner’s success.  Must be a planner, policy developer, organization and systems supervisor, and appraiser of results.  Scheduled and presides all the meetings of the business.  Ensure the training and development opportunities are available to employees to enhance their performance and achieve the employer’s business aim.  Recruiting staffs – which include developing job descriptions and person specifications, referring job adverts, checking application forms, short listing, interviewing and selecting candidates.  Advising on promotion and benefits.  Undertaking regular salary reviews.

For Future Purposes Qualifications:       

Male or Female; Must be 22-26 years old. Diligent, hardworking and good in decision making. Have the ability to deal and communicate with other people. Have the ability to think of ways on how to develop and expand business. Has considerable knowledge on handling and managing people. Possess good moral character.


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Job Title: Marketing Manager is taken by Ms. Marian Sotelo

Job Descriptions:  Develop strategies and tactics to get the word out about our company and drive qualified traffic to our front door.  Deploy successful marketing campaigns and own their implementation from ideation to execution.  Experiment with a variety of organic and paid acquisition channels – content creation, publicity, social media, lead generation campaigns, and much more.  Build strategic relationships and partner with key industry players, agencies and vendors.  Be in charge of marketing budget and allocate/invest funds wisely.  Measure and report performance of marketing campaigns, gain insight and assess against goals.

For Future Purposes Qualifications:       

Male or female; Must be 22-26 years old. Graduate of Marketing Management or any related course. Must possess a pleasing but strong personality; Must be creative, imaginative, curious, and intuitive. Must have a sense of communication and solid interpersonal abilities. Must be knowledgeable in preparing written documents and are able to convey information to other effectively.


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Job Title: Financial Manager is taken by Mr. Christian Limayo Job Descriptions:  Provide financial reports and interpret financial information to managerial staff while recommending further courses of action.  Advise on investment activities and provide strategies that the company should take  Maintain the financial health of the organization.  Analyze costs, pricing, variable contributions, sales results and the company’s actual performance compared to the business plans.  Develop trends and projections for the firm’s finances.  Conduct reviews and evaluations for cost-reduction opportunities.  Oversee operations of the finance department, set goals and objectives, and design a framework for these to be met.  Manage the preparation of the company’s budget.  Liaise with auditors to ensure appropriate monitoring of company finances is maintained.  Correspond with various other departments, discussing company plans and agreeing on future paths to be taken. For Future Purposes Job Qualifications:         

Male or female; Must be 22-26 years old. Preferably CPA or graduate of Bachelor of Science in Accountancy. Good numeric and financial awareness. With a strong financial accounting experience in managerial roles. Has the ability to write reports and business correspondence. Diligent and patient with paper works. Candidates should have a good interpersonal communication and analytical skills. Possess good moral character.


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Job Title: Production Manager is taken by Mr. Winston Santiago Job Descriptions:  Liaise with other managers to formulate objectives and understand requirements.  Estimate costs and prepare budgets.  Organize workflow to meet specifications and deadlines.  Monitor production to resolve issues.  Supervise and evaluate performance of production personnel (quality inspectors, workers etc.)  Determine amount of necessary resources (workforce, raw materials etc.)  Approve maintenance work, purchasing of equipment etc.  Ensure output meets quality standards.  Enforce health and safety precautions.  Report to upper management.

For Future Purposes Qualifications:      

Male or female; Must be 22-26 years old. Graduate of any business related courses. Willing to spend time in a production related-job. She/he must be responsible and more patient. Must possess a good moral character.


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Job Title: Head Baker is taken by Andrea Zapanta Job Descriptions:  Monitor all duty schedules in the bakery operation.  Create high quality and creative bakery products to satisfy the customer.  Follow the instructions and recommendations from the immediate Superiors to complete the daily tasks.  Ensure the highest standards and consistent quality in the daily preparation and keep up to date with new recipes and preparation techniques.  Participate in establishing the month end inventory in the bakery.  Handle all food transfers out of the bakery to other areas and ensures proper documentation.  Coordinate and participate with other sections of requirements, cleanliness, wastage and cost control.  Consult and check on daily bakery requirements, functions, buffets and last minute events.  Ensure highest standards of hygiene within the bakery section. For Future Purposes Qualifications:         

Male or female; Must be 22-30 years old. Graduate of Food Technology or any short term course related in Food Technology. Excellent customer service skills. Numeracy skills help with estimating and measuring quantities, weights, ingredients content, and temperatures. Must have at least (2) years of baking expertise and undergo seminars. Ability to work independently is a must. Can bake cakes and pastries with the desire of customers. Have the patient to guide and supervise the bakers.


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Job Title: Baker Job Descriptions:  Prepare and bake foods.  Prepare and make all bakery items for a large number of guests.  Lead a team of bakers to prepare bakery items for banquets and events.  Inspect and ensure proper color combination for all baked items.  Provide training to staff in baking activities.  Meet the requirements of clients.  Ensure proper storage of all items in refrigerators and freezers.  Ensure product freshness and food safety.  Assist and support senior chef and other bakers.  Retain existing customer-base through preparation and serving of tasty items.  Test baked items by tasting or smelling them.

For Future Purposes Qualifications:  Male or female;  Must be 20-30 years old.  Must have skills of expertise in baking and measuring ingredients.  Obedient in following the order of the head baker.  He/she must be a neat person.  With a pleasing personality.  She/he has multi-tasking skills.


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Job Title: Cashier Job Descriptions:  Receive payment by cash, check, credit cards, vouchers, or automatic debits.  Issue receipts, refunds, credits, or change due to customers.  Count money in cash drawers at the beginning of shifts to ensure that amounts are correct and that there is adequate change.  Greet customers entering establishments.  Maintain clean and orderly checkout areas.  Establish or identify prices of goods, services or admission, and tabulate bills using calculators, cash registers, or optical price scanners. For Future Purposes Qualifications:  Preferably female and single.  Must be 20-26 years old.  Must be at least high school graduate;  Must have pleasing personality.  Must be enthusiastic and polite person.  Must be honest and trustworthy.  He / She have multi-tasking skills.


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Job Title: Delivery Boy Job Descriptions:  Deliver products on time.

For Future Purposes Qualifications:  Male  Must be 21-30 years old.  Must have experience in driving.  Must be physically fit.  He must be a neat person.  With a pleasing personality.  He has multi-tasking skills.


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Recruitment and Hiring Procedures

Job Hiring Advertisement

Selection of Applicants

Initial Interview

Final Interview

Orientation

Training


28

Recruitment and Hiring Procedures 1. Job Hiring Advertisement - an announcement in a newspaper, on television, or on a poster about a post of employment, job hiring will be advertised as necessary and will remain posted until the position is filled. 2. Selection of Applicants - the recruitment and selection process is important for new and established businesses alike. Your human resources department has the support and expertise of employment specialists who assist hiring managers with the procedures to ensure your company leaders are making wise hiring decisions. There are several pieces to the recruitment and selection process: sourcing candidates, reviewing and tracking applicants, conducting interviews and selection for employment. The selection will be based on the statement and specification stated. 3. Initial Interview- is a type of job interview that is conducted to determine if the applicant has the qualifications needed to do the job for which the company is hiring. An initial interview is typically the first interview in the hiring process. 4. Final Interview –the final job interview is the last step in the interview process and the last interview you will have before finding out whether or not you will be getting a job offer. Before, the final interview, you may have an initial interview and one or more person interviews. You final job interview is your last chance o make a strong impression on the employment before he chooses between you and, typically, a small pool of other candidates for the job. 5. Orientation -serves to assimilate the new employee (or employees) by introducing him or her to other workers, and explaining office information such as working hours, performance standards, benefits, etc. Orientation is often followed by formal job training. 6. Training –it is the practice of improving skills, ability and skills of an employee, to be more familiarized in his job employment.


29

Requirements of the Employees 1. 2. 3. 4. 5. 6. 7. 8.

Resume with 3 recent 2x2 photos. Photo copy of NSO Birth Certificate. NBI, Police Clearance, Barangay clearance. Certification of previous employer (if any). Transcript of Records or any Credentials. Pag – ibig SSS – E1 Health Permit from the Municipal health office.

Compensation Scheme and Benefits Employees will be compensated and appraised for their work performed. In addition, other benefits will be arranged by the company in order to win their employees’ loyalty and serves as a motivation for them to increase their level of performance. 1. Payment of Salaries and Wages The salaries and wages are the based on a daily rate of the employees of the company and on fixed rate for the General Manager, Financial Manager and Operations Manager.

PHILIPPINE HEALTH INSURANCE COMPANY POSITION

EMPLOYER

EMPLOYEE

TOTAL

General Manager

₱ 162.50

₱ 162.50

₱ 325

Marketing Manager

₱ 125

₱ 125

Financial Manager

₱ 125

₱ 125

₱ 250 ₱ 250

Production Manager

₱ 125

₱ 125

₱ 250

Head Baker

₱ 125 ₱ 112.50

₱ 250

Baker 1

₱ 125 ₱ 112.50

Baker 2

₱ 112.50

₱ 112.50

₱ 225 ₱ 225

Cashier 1

₱ 112.50

₱ 112.50

₱ 225

Cashier 2

₱ 112.50

₱ 112.50

₱ 225

Total a Month



₱ 2 225

Total a Year



₱ 26, 700


30

SOCIAL SECURITY SYSTEM MONTHLY SALARY

EMPLOYER

EMPLOYEE

TOTAL

General Manager

₱ 13 000

₱ 957.70

₱ 472.30

₱ 1 430

Marketing Manager

₱ 10 000

₱ 363.30

Financial Manager

₱ 10 000

₱ 736.70 ₱ 736.70

₱ 363.30

₱ 1 100 ₱ 1 100

Production Manager

₱ 10 000

₱ 736.70

₱ 363.30

₱ 1 100

Head Baker

₱ 10 000

₱ 736.70

₱ 363.30

₱ 1 100

Baker 1

₱ 9 500

₱ 345.20

Baker 2

₱ 9 500

₱ 699.80 ₱ 699.80

₱ 345.20

₱ 1 045 ₱ 1 045

Cashier 1

₱ 9 500

₱ 699.80

₱ 345.20

₱ 1 045

Cashier 2

₱ 9 500

₱ 699.80

₱ 345.20

₱ 1 045

POSITION

Total a Month



₱ 10,010

Total a Year



₱ 120,120

SALARY AND WAGES POSITION General Manager Marketing Manager Financial Manager Production Manager Head Baker Baker 1 Baker 2 Cashier 1 Cashier 2 Delivery Boy

MONTHLY SALARY ₱ 13 000 ₱ 10 000 ₱ 10 000 ₱ 10 000 ₱ 10 000 ₱ 9 500 ₱ 9 500 ₱ 9 500 ₱ 9 500 ₱ 3 000

SSS

PHIC

SALARY

₱ 472.30 ₱ 363.30 ₱ 363.30 ₱ 363.30 ₱ 363.30 ₱ 345.20 ₱ 345.20 ₱ 345.20 ₱ 345.20

₱ 162.50 ₱ 125 ₱ 125 ₱ 125 ₱ 125 ₱ 112.50 ₱ 112.50 ₱ 112.50 ₱ 112.50

₱ 12,365.20 ₱ 9,511.70 ₱ 9,511.70 ₱ 9,511.70 ₱ 9,511.70 ₱ 9,042.30 ₱ 9,042.30 ₱ 9,042.30 ₱ 9,042.30

Total a Month Total a Year

 

WITHOLDING TAX 15% ₱ 1,950 ₱ 1,500 ₱ 1,500 ₱ 1,500 ₱ 1,500 ₱ 1,425 ₱ 1,425 ₱ 1,425 ₱ 1,425

TOTAL ₱ 10 415.20 ₱ 8 011.70 ₱ 8 011.70 ₱ 8 011.70 ₱ 8 011.70 ₱ 7 617.30 ₱ 7 617.30 ₱ 7 617.30 ₱ 7 617.30 ₱ 72,931 ₱ 875,174


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2. Holiday with Pay For every year we have 365 days, deducting 16 holidays so we have 349 working days. Exception to this are cancelled work due to inclement weather conditions and special day given by the firm. Employees will be paid two hundred percent (200%) of their regular salaries, a special day one hundred thirty (130% x basic pay), and if they will report for work during holidays. The number of working days will be computed as follows: Total number of the days in a year: 365 days Less: Legal Holidays - 2 days Number of working Holidays: 363 days Legal Holidays in the Country

Holidays

Date

New Year’s Day Maundy Thursday Good Friday Araw ng Kagitingan Labor Day Independence Day National Heroes Day Bonifacio Day Christmas Day Rizal Day

Jan 1 March 24 (Closed) March 25 (Closed) April 9 May 1 June 12 August 29 November 30 December 25 December 30


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Special Non – Working Holidays

Holidays Holy Saturday Ninoy Aquino Day All Saints Day All Souls Day Christmas Eve New Year’s Eve

Date March 26 August 21 November 1 November 2 December 24 December 31

3. Thirteen – Month Pay ( 13th Month Pay ) It is a form of monetary assistance in accordance with the law (P.D. 851, as amended), 13th month pay is equivalent to the monthly basic compensation received by an employee, computed pro-rata according to the number of months within a year that an employee has rendered service to an employer (basic monthly pay/12 x number of months actually 34 worked). All rank and file employees, regardless of status, who have worked for at least one (1) month are entitled to receive 13th month pay. M (Salary)

x 12 = 13th Month Pay

No. of Months Work

4. SSS – Social Security System Government program aimed at providing basic needs to citizen who is retired, unemployed, or unemployable due to disability and disadvantage it was stated on (Republic Act No.8282). Based on the salary range of employees, the company and each employee are required to contribute on Social Security System.


33

Employees Benefits and Privileges A. The Social Security System was created by the Philippine government. All employees hired by private companies are required to become an SSS member (Republic Act No. 8282). This system aims to protect its members for when they are unable to work such as sickness, disability, maternity, old age and death, or other such contingencies not stated but will result in loss of income or results to a financial burden. B. The Philippine Health Insurance Corporation is the medical insurance company of the Philippines. All employees are required to be contributors of this service (Republic Act 7875). Members are given health and hospitalization subsidies should they or a dependent be hospitalized. Monthly contributions are based on actual employee monthly salaries and the amount of employee contribution is matched equally by the employer. C. Employers are also required to contribute, on behalf of their employees, to the Home Development Mutual Fund (Republic Act 7835). This company provides the lowest interest housing and land acquisition loans to its members that are payable for up to 30 years. This gives every Filipino worker an opportunity to own a house in easy-payment plans that can directly be deducted from their monthly wages. D. Based on Presidential Decree No. 851, all Filipino employees are entitled to a year-end bonus equivalent to one (1) month salary regardless of the nature of their employment. The 13th month pay is to be given no later than December 24 of every year a worker is employed. E. According to Article 95 of the Labor Code of the Philippines, an employee who has worked for at least one (1) year in a company is entitled to five (5) days leave of absence, with pay, every year. If the employee does not avail of these paid leaves, the company may opt to have them do a mandatory leave of absence, with pay, or convert these unveiled paid leaves to their cash equivalents, to be given at the end of each year. F. According to Article 83 of the Labor Code of the Philippines, employees are entitled to one (1) hour break for meals on an eight-hour work day. Employees are also entitled to adequate rest periods in the morning and afternoon, of short durations, that will be counted as hours worked. These rest periods normally last for 15 minutes and can be used by employees as coffee or snack breaks. G. Under Article 87, an employee who renders over eight (8) hours of service per day shall be given an overtime pay which is equivalent to his regular hourly wage plus at least twenty-five percent (25%) thereof. Under Article 93, if an employee is asked to work on their scheduled rest day or on a non-working holiday, the employee shall be paid an additional compensation of at least thirty percent (30%) of his regular wage.


34

Other company benefits that are not government mandated, but are usually given to employees anyway are: Holiday/Christmas Bonus – This is given in December, on top of the 13th month pay. This is considered as the company’s Christmas gift to their employees. Mid-Year Bonus – This is given in June, when the country’s school year starts. This is to assist employees in school enrollment fees for their children. This is also known as an educational assistance plan. Cost of Living Allowances – Some companies provide their employees with yearly rice, medicine, and clothing allowances. Paid Holiday and Vacation Leaves – On top of the mandated 5 days/year leave with pay, some companies give their employees additional paid holiday and vacation leaves. The number of days allocated for these leaves usually varies from company to company and depends on the number of years an employee has been of service to the company.

Performance and Appraisal Program The process by which a manager or consultant examines and evaluates an employee's work behavior by comparing it with preset standards, documents the results of the comparison, and uses the results to provide feedback to the employee to show where improvements are needed and why. Performance appraisals are employee to determine who needs what training, and who will be promoted, demoted, retained, or fired. The following factors will be considered by the business: 1) Documented Process - effective performance appraisal is formal and not left to chance. More than just asking supervisors and managers to evaluate staff, effective systems provide step-by-step guidance and standardized evaluation forms for all managers to evaluate all employees. This not only lends to consistency, but also allows the results of the evaluations overall to be reviewed and compared to identify areas of strength and areas where there may be opportunities for improvement. Making the process as easy as possible for managers to follow will help ensure that performance appraisal is effective. 2) Communication - communicating the performance appraisal process, not only to new managers but on an ongoing basis, can help remind all supervisors that the process exists, what it is, how it works and where to get advice and assistance if needed. In addition, business leaders and human resources staff should make sure managers and supervisors understand why performance appraisal is important--to employees, managers and the organization.


35

3) Training - supervisors and managers don’t automatically know how to conduct performance appraisals. In addition, processes and philosophies at companies differ, so training and education is critical. Training should take place regularly to provide refreshers and updates on any changes to the process or the evaluation forms. 4) Evaluation of Results - while performance appraisal generally focuses on one individual, looking at the aggregated results of performance appraisals can tell a company a lot about the general level of performance of its staff, areas where there may be training or development needs and trends within and between departments. 5) Follow-Up and Performance Improvement - the greatest effect on performance appraisal effectiveness is how the business uses the results. Employees both individually and across the organization should use the appraisal system as a tool to improve performance. General Business Policies The statement of general policy set out your general approach, objectives and the arrangement you have put in place for managing health and safety in your business. It is a unique documents that says who does what, when and how. In view of this, the company has set rules, policies and regulations in order to promote order, discipline and harmony among employees. Policies are implemented to achieve efficiency in the operations of the company, to prevent taking advantage of employees and to secure that each employees fulfill his obligations to the company. 1) Customer-Related A. Quality products must be ensured to the customers; B. The customer’s preferences and best interests must be aptly followed by the employees. C. Employees must deal with the customers with respect. 2) Supplier-Related A. The company should see to it that its supplier are always reliable; B. A friendly and harmonious relationship with the supplier should always be maintained; C. Regular communication is needed, in case of changes, communicate promptly with suppliers; D. Every transaction with the suppliers must be properly documented.


36

3) Employee-Related A. All transactions must be made known to the manager; B. Document transaction properly; C. Employees must be fully aware of their of their duties and responsibilities; D. Employees should understand their legal duties that they have to provide a safe working environment, safe work equipment and safe methods of work. E. Employees should ensure safety when specific task or work activities are carried out, or in specific areas of the work place. F. Any complaints, request and suggestions must be directed to the General Manager; G. Personnel Records – all transactions which regards to the personnel shall be keep by the General Manager who also the right to access the records in the legal business time. 4) Attendance A. Every employee must use the clock to identify their time in and time out provided by the company for attendance and time keeping. B. All employees must report for work in time required by the management to observe regular working of hours as stated in there and conditions contract. C. Working hours will be (6) hours from Monday to Sunday. Each employee will be given day-off. Punctuality/Tardiness – delay of work due to tardiness of employees will be given a memo by the General Manager. 5) Working Time A. All employees should report ten (10) minutes before their duties. B. During working hours, all employees are required to be on their assigned posts. C. All workers will be given fifteen (15) minutes break for morning and afternoon coffee break.


37

6) Codes of Action A. All employees must familiarize themselves with the rules and regulations drafted from the Labor Code of the Philippines. Regardless of the position, each and everyone within the business is expected and required to follow the policies as it was drafted on the context of impartiality and justice prevailing on the organizational framework of the business. The relationship among personnel should be in conformity with established known norms of human conduct and behavior. B. The employee may, due to dishonesty, oppression, misconduct, negligence of duty, conviction of crime involving moral turpitude, notoriously disgraceful conduct, willful disobedience, violation of existing rules and some other reasonable directives as may be promulgated as time to time under Article 272 of the New Labor Code of the Philippines as a just cause for termination, imposed on its erring members disciplinary actions which consist of but not restricted to reprimand, supervision, and dismissal from service as it may find commensurate with the gravity of offenses committed. Grounds of Disciplinary Actions – the following are declared by the management to be the grounds for disciplinary actions. Thus, the employees are deemed to act within the context of organizational policies. A. Habitual absence; B. Falsification or irregularity in accomplishing time records; C. Abandonment of work/leaving the bakery shop during working hours without consent or permission; D. Loafing, loitering and sleeping during work hours. E. Dishonestly/discourtesy/insubordination or refusal to obey lawful orders; F. Inefficiency and incompetence in performance of the assigned task; G. Refusal to overtime or rest day work under any of the circumstances in Article 83 and 89 of the New Labor Code of the Philippines; H. Gambling and/or intoxication while on duty; I. Dereliction of duty, grave misconduct, negligence or carelessness in the performance of duty; J. Unauthorized of firearm or deadly weapon; K. Stealing of business and fellow employees properties through direct and indirect means; L. Unauthorized solicitation from clients; M. Falsifications of business records and documents, bringing them home or outside the business premise without consent. N. Fighting or provoking a fight within the bakery shop.


38

Management Style Management Style is the manner in which an organization manages its employees and their work activities and will vary depending upon factors such as the characteristics of employees, the work activities engaged in, and the culture of the organization. A successful management style should effectively build teams and be able to motivate.

Types of Management Style Autocratic - is one where the manager makes decisions unilaterally, and without much regard for subordinates. As a result, decisions will reflect the opinions and personality of the manager, which in turn can project an image of a confident, well managed business. On the other hand, strong and competent subordinates may chafe because of limits on decisionmaking freedom, the organization will get limited initiatives from those "on the front lines", and turnover among the best subordinates will be higher. Persuasive -involves the manager sharing some characteristics with that of an autocratic manager. The most important aspect of a persuasive manager is that they maintain control over the entire decision making process. The most prominent difference here is that the persuasive manager will spend more time working with their subordinates in order to try to convince them of the benefits of the decision that have been made. A persuasive manager is more aware of their employees, but it would be incorrect to say that the persuasive style of management is more inclusive of employees.


39

CHAPTER 3

MARKETING

ASPECT


40

Marketing Feasibility Marketing is the process of perceiving, understanding, stimulating, and satisfying the customer needs, wants and expectations through the goods and services of specially selected target market which is better than the competitors.

Marketing Philosophy A marketing philosophy defines the mission of a company using the satisfaction and benefits that using that company offers; it focuses on a two-way system of communication with the customer, so that the marketing department understands the customer needs more clearly. Wholesome Bread Bakeshop promotes healthy lifestyle, eating our special bread gives a lot of benefits to a person’s body and attitude as well as to our environment. We believe that customers can have great tasting baked goods if the right attention is paid to sourcing, recipes, and consistency. Wholesome Bread will launch a first location at San Vicente Santa Rita, Pampanga to serve Ritenians as well as the other municipalities. We will have our different branches to build local brands to the coming years. This marketing plan will allow Health-Giving Partnership, the owner, to focus on marketing efforts by taking the long view, and looking for results on a daily and weekly basis to see that the chosen tactics are successful.


41

Target Market Segmentation The division of a market into different homogeneous groups of consumers is known as market segmentation. Rather than offer the same marketing mix (product, price, place, and promotion) to vastly different customers, market segmentation makes it possible for firms to tailor the marketing mix for specific target markets, thus better satisfying customer needs. Not all elements of the marketing mix are necessarily changed from one segment to the next. For example, in some cases only the promotional campaigns would differ. Most small businesses cannot afford to market to the general, mass-market customer resources are just too limited. Instead, it must focus its efforts, communications, and resources on those segments of the market that offer the most promise for the business and that have been neglected by larger competitors. The niche strategy aims at making its successful practitioners immune to competition and unlikely to be challenged. Successful practitioners of market segmenting take the cash and let the credit go. They wallow in their anonymity.

A market segment should be:     

Measurable Accessible by communication and distribution channels. Different in its response to a marketing mix. Durable and not changing too quickly. Substantial enough to be profitable.

Geographic Segmentation Geographic segmentation criteria include region, climate and population density. A small bakery in a suburban community may serve just the local residents. Using population estimates from the latest census and information on the competitive structure from the local chamber of commerce, the bakery can estimate the number of potential customers and plan its operations accordingly. By putting up an online order-entry system and contracting with part-time delivery people, it may also be able to supply different flavors of breads to locations outside its normal geographic area. Therefore, the business target markets using geographic segmentation are those who come from the ten (10) barangays of Santa Rita, Pampanga namely San Agustin, Santa Monica, San Vicente, San Matias, San Jose, San Juan, San Isidro, San Basilio, Becuran, and Dila-Dila.


42

Projected Population of The Target Market BARANGAY

2016

2017

2018

2019

2020

San Agustin

3,035

3,087

3,139

3,192

3,246

Santa. Monica

3,274

3,330

3,386

3,443

3,501

San Vicente

1,245

1,266

1,288

1,309

1,331

San Matias

3,407

3,464

3,523

3,583

3,643

San Jose

2,997

3,047

3,099

3,151

3,404

San Juan

2387

2428

2469

2510

2,553

San Isidro

3,676

3,738

3,801

3,865

3,930

San Basilio

9,276

9,433

9,593

9,755

9,920

Becuran

4,057

4,126

4,195

4,266

4338

Dila-Dila

9,508

9,668

9,831

9,998

10,167

TOTAL

42,862

43,587

44,323

45,072

45,834

Projected population of the said barangays was provided by the Municipality of Santa Rita, Pampanga.

Target Market Description Wholesome bread wants to distress the purchasing influence of most of the Filipinos as it is offering an affordable price and addressing health and wellness trends in our product offering. The target market of our business proposal will not only concentrate to individual person, professional or not, male or female but also to the walk-in costumers among all those Barangays stated above.


43

Customer Survey Summary To fully understand and analyze the problem the client’s preferences, we conducted a survey to collect pertinent data. The survey was conducted within the perimeters of Santa Rita Pampanga, where we asked one hundred (100) people to answer a number of questions in the form of questionnaire. Relevant questions were prepared to obtain the needed information. The results of the survey are as follows:

What Category of Gender do you fall into? 70% 60% 50% 40% 30% 20%

60% 40%

10% 0% Male

Female

LEGENDS

RESPONDENTS

PERCENTAGE

Male

40

40%

Female

60

60%

Total

100

100%


44

What Category of Age do you fall into? 35% 30% 25% 20% 32%

15%

22%

10% 5%

18%

13%

10% 5%

0% Less than 17

18 - 24

25 - 34

35 - 44

45 - 54

55 and Over

LEGENDS

RESPONDENTS

PERCENTAGE

Less than 17

13

18%

18 – 24

32

32%

25 – 34

22

22%

35 – 44

18

18%

45 – 54

10

10%

55 and Over

5

5%

Total

100

100%


45

Do you eat Fruits and/or Vegetables? 100% 90% 80% 70% 60% 50% 40%

92%

30% 20% 10%

8%

0% Yes

No

LEGENDS

RESPONDENTS

PERCENTAGE

Yes

92

92%

No

8

8%

Total

100

100%


46

How often do you eat Fruits & Vegetables? 70% 60% 50% 40% 30%

60%

20% 10%

12%

20% 8%

0% Everyday

Occasionally

Often

Very Often

LEGENDS

RESPONDENTS

PERCENTAGE

Everyday

60

60%

Occasionally

12

12%

Often

20

20%

Very Often

8

8%

Total

100

100%


47

Do you like to eat Bread? 100% 90% 80% 70% 60% 50% 40%

93%

30% 20% 10% 7%

0% Yes

No

LEGENDS

RESPONDENTS

PERCENTAGE

Yes

93

93%

No

7

7%

Total

100

100%


48

How often do you eat Bread? 70% 60% 50% 40% 30%

63%

20% 10%

15%

16% 6%

0% Everyday

Occasionally

Often

Very Often

LEGENDS

RESPONDENTS

PERCENTAGE

Everyday

63

63%

Occasionally

15

15%

Often

16

16%

Very Often

6

6%

Total

100

100%


49

Is the Price important for you? 90% 80% 70% 60% 50% 40%

85%

30% 20% 10%

15%

0% Yes

No

LEGENDS

RESPONDENTS

PERCENTAGE

Yes

85

85%

No

15

15%

Total

100

100%


50

How much are you willing to spend on per Bread that you buy? 35% 30% 25% 20% 15%

33%

31% 24%

10% 12%

5% 0% ₱2 - ₱5

₱6 - ₱10

₱11 - ₱15

₱16 - up

LEGENDS

RESPONDENTS

PERCENTAGE

₱2 - ₱5

31

31%

₱6 - ₱10

12

12%

₱11 - ₱15

24

24%

₱16 - up

33

33%

Total

100

100%


51

Which sensory quality is the most important for your bakery product? 60% 50% 40% 30% 50% 20%

35%

10% 9%

6%

Appearance

Texture

0% Smell

Taste

LEGENDS

RESPONDENTS

PERCENTAGE

Smell

35

35%

Appearance

9

9%

Texture

6

6%

Taste

50

50%

Total

100

100%


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Is the Packaging important for you? 100% 90% 80% 70% 60% 50% 40%

90%

30% 20% 10%

10%

0% Yes

No

LEGENDS

RESPONDENTS

PERCENTAGE

Yes

90

90%

No

10

10%

Total

100

100%


53

Which Packaging Material would you prefer? 45% 40% 35% 30% 25% 20%

40%

34%

15%

25%

10% 5% 0% Plain Paper

Box w/ Plastic Window

Plastic

Foil

LEGENDS

RESPONDENTS

PERCENTAGE

Plain Paper

40

40%

Box w/ Plastic Window

34

34%

Plastic

25

25%

Foil

1

1%

Total

100

100%


54

Have you ever seen Bread w/ Fruits and Vegetables? 80% 70% 60% 50% 40% 30%

69%

20% 10% 9%

0% Yes

No

LEGENDS

RESPONDENTS

PERCENTAGE

Yes

92

92%

No

8

8%

Total

100

100%


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Source of Marketing Demands According in our survey, we obtained the data we needed to determine individual preferences. We examine what they usually consider in buying a baked goods and how often it is. The survey focused partially in certain barangays of Santa Rita Pampanga. Where “Wholesome Bread” has identified its overall market to consist of people who have a higher level of discretionary income to indulge in and appreciate the exquisite creativity and flair to consume extraordinary bread that not only taste good and look good, but also reflect the company’s concern for improving the environment. These barangays include San Agustin, Santa Monica, San Vicente, San Matias, San Jose, San Juan, San Isidro, San Basilio, Becuran, and Dila-Dila and also the walk-in-customers. We negotiated with the following school canteens and they agreed and accept our offer. School Canteens 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13.

Santa Rita Elementary School (San Vicente, Sta. Rita, Pampanga) V. De Castro Elementary School (Santa Monica, Sta. Rita, Pampanga) Sta. Rita Catholic School (San Jose, Sta. Rita, Pampanga) Becuran Elementary School (Zone 1 Becuran, Sta. Rita, Pampanga) Dila-Dila Elementary School (Zone 2 Dila-Dila, Sta. Rita, Pampanga) Holly Family Village Elementary School (Dila-Dila, Sta. Rita, Pampanga) San Juan Elementary School (San Juan, Sta. Rita, Pampanga) San Isidro Elementary School (San Isidro, Sta. Rita, Pampanga) San Basilio Elementary School (San Basilio, Sta. Rita, Pampanga) Dominican School (San Matias, Sta. Rita, Pampanga) Becuran National High School (Becuran, Sta. Rita, Pampanga) San Basilio High School (San Basilio, Sta. Rita, Pampanga) Ambrocio S. Simpao Educational and Trade Center (San Agustin, Sta. Rita, Pampanga) 14. Santa Rita College of Pampanga (San Jose, Sta. Rita, Pampanga)

Hospital Canteens 15. Pampanga Medical Specialist Hospital (San Anton, Guagua Pampanga) 16. Rosario Medical Hospital (Sto. Rosario Guagua, Pampanga) 17. Porac Hospital (Babo Sacan Porac, Pampanga) Grocery Stores 18. Remedios Grocery Store (Zone 2 Dila-Dila, Sta. Rita, Pampanga) 19. Robinson Supermarket (OG Road Mc-Arthur Highway Guagua, Pampanga) 20. PB Grocery (Sto. Cristo Guagua, Pampanga)


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SWOT Analysis

INTERNAL FACTORS STRENGHTS • • •

WEAKNESSES

High quality product Strong financial condition Great strategy

• • •

First time business Popularity among competitors Startup cost are only estimated

OPPORTUNITIES • • •

Economy Competitors Price changes in product

THREATS • • •

Expansion Introduce New Product Expand produce line

EXTERNAL FACTORS

Marketing Strategy The focus of our Strategy should be making sure that our products and services meet customer needs and developing long – term and profitable relationships with those customers. To achieve this, we will need to create a flexible strategy that can respond to changes in customer perception and demand. It may also help us identify whole new markets that we can successfully target.


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Product Strategy We are offering different breads and juices but we are proud to offer our very own “Pumpkin Bread”. Since we are a health – giving group, these are the health benefits that we can get from it. • • • •

• •

It is one of the very low calorie vegetables. It is a storehouse of many anti–oxidant vitamins such as Vitamin A, Vitamin C, and Vitamin E. Help human body to protect against lung and oral cancers. Zea–Xanthin is a natural anti–oxidant which has UV (Ultra–Violet) rays filtering action in macula latea in retina of the eyes. Thus, it may offer protection from “age – related macular disease.” (ARMD) in the elderly. It is a good source of B – Complex. It is also rich source of minerals etc.

We can get many benefits from it. Pumpkins can be readily available in the market year around so, we can serve it every day not seasonal.

Place Strategy The location of Health-Giving Partnership will be established in San Vicente, Sta. Rita, Pampanga a progressive place. The proponents prefer this place because it is accessible to the target market such as the people residing in that place, a lot of walk-ins because of those adjacent establishments and it is near to our competitors.


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Price Strategy The starting price that the proponents will offer to the target market is cheaper than the other competitor because of the availability of the raw needed for the production. The enterprise follows certain calculations arrive at the suggested retail price. The price will be based on the cost directly incurred in manufacturing the product, cost of raw materials plus overhead cost. The proponents will sell the “Pumpkin Bread” with a minimum cost of ₱5 each at the bakery shop depends on its size, due to some environmental factors that may affect the future financial status of the business. The price of the product will be least competitive for those who will buy it. The price is crucial consideration. In pricing management must determine the right basis price for the products. It must then decide on strategies concerning discounts, consignment payment and other price related variables.


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Available Products

Carrot Bread Sticky Rolls ₱10

Banana Bread w/ Chocolate Chip ₱75

Malunggay Loaf Bread ₱25

Pumpkin Cinnamon Rolls w/ Cream Cheese ₱12

Mango Bread ₱100

Taro Bread w/ Ube ₱10


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Smoothies

Prices: Small ₱20

Medium ₱30

Large ₱40

Medium ₱30

Large ₱40

Fresh Juices

Prices: Small ₱20


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Advertising Strategy Promotion is the ingredients used to inform and persuades the customers to buy the proponents product. Advertising, personal selling, displaying tarpaulins in some popular place where most people come in, giving fliers for the walk-ins, brochures so that the customer will be aware in our product proposal and sales promotions are the major promotional activities. Also since this business is new to the industry customers will be given discounts and other promos in its 1st week of operation. The proponents also used social networking sites such as Facebook, Twitter, and Instagram in promoting the product in a wider range of customers to avoid spending too much with the promotional tools. In this promotion, any form of promotions will be executed by the company. As the promotional strategy, the proponents will make sure that the name of the business and the product itself will seize the attention of their target market. In this way they are able to attract other potential consumers regarding the product.

Advertising and Promotion Materials

SIGN BOARD


62

FLYERS

FRONT

BACK


63

TARPAULIN


64

WEB ADVERTISEMENT

@WholesomeBreadBakeshop or www.facebook.com/WholesomeBreadBakeshop


65

WEB ADVERTISEMENT

@wholesome_bread or www.twitter.com/wholesome_bread


66

WEB ADVERTISEMENT

@wholesomebread or www.instagram.com/wholesomebread


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CHAPTER 4

TECHNICAL

SUMMARY


68

Vicinity Map

Perspective


69

Floor Plan


70

Electrical Plan


71

Electrical Plan


72


73


74

Contingency Plan Unexpected calamities and disasters can affect a business. Our bakery shop has a built-in fire exit for the safety of all people working and for our valuable customers in case of emergency. We also provide fire extinguisher in every designated area of our establishment like kitchen in order for our bakers and staff to prevent fire in case there is one. We also give them the proper training on how to use it to prevent a disaster with the help of a seminar given by the local government. Our location is elevated in case of flooding. We also provide a standby generator in case there is a power interruption. Lastly, the marketing manager, production manager and financial manager can take charge of the duties of the employees in case he/she cannot work because of sickness and other valid reasons.

IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT 9003 Pursuant to the provisions of Section 59 of Republic Act No. 9003 , otherwise known as the "Philippine Ecological Solid Waste Management Act of 2000," and by virtue of Executive Order No. 192, Series of 1987, the Department of Environment and Natural Resources hereby adopts and promulgates the following rules and regulations. PART I. GENERAL PROVISIONS Rule I. Preliminary Provisions Section 1. Title These Rules shall be known and cited as the "Implementing Rules and Regulations of the Philippine Ecological Solid Waste Management Act of 2000."

Section 2. Purpose These Rules are promulgated to prescribe the procedures and guidelines for the implementation of the Philippine Solid Waste Management Act of 9003 in order to facilitate compliance therewith and achieve the objectives thereof.


75

Section 3. Scope These Rules shall lay down the powers and functions of the Department of Environment and Natural Resources, the Department of Trade and Industry, all other concerned agencies and local government units, the rights and obligations of stakeholders and the rights and duties of the people with respect to the implementation of the Ecological Solid Waste Management.

Section 4. Construction These Implementing Rules and Regulations shall be liberally construed to carry out the national policy of adopting a systematic, comprehensive and ecological solid waste management program consistent with the pursuit of sustainable development. The Rules also cover support actions such as research and studies on solid wastes, providing technical standards and guidelines for effective waste management systems.

Section 5. Administrative and Enforcement These Rules and Regulations shall be administered by the Secretary or his duly authorized representative or thorough any other department, bureau, office, agency, local government units, state university or college and other instrumentalities of the government for assistance in the form of personnel, facilities and other resources as the need arises in the discharge of its functions.

Waste Disposal Bakery process generates lots of waste which can be either disposed of or can be recycled in many cases .Bakery waste management needs clear strategy for identification, segregation, storage and disposal. Process waste such as dough, flour dust, sugar dust, burnt biscuits, broken biscuit, burnt loaves or rejected loaves, market returned old bakery products. These can be sold out to suppliers who deal into cattle feeding. Precaution should be taken that none of these have contamination so that it can be used for cattle feeding. Packaging like wrappers, tins, cardboard boxes, bags, cores, sacks, plastic trays and pallets, most of them can recycled by packaging material supplier. Our bakery shop has three (3) segregated cans used for the recycling materials, located at the back of our kitchen, the other one for biodegradable and non-biodegradable garbage for light materials that cannot be used and has to be disposed. The Government trash truck will collect our garbage every 4 days. We are confident that whenever there is a sanitary inspection in our bakery shop, we can guarantee them that our place will be graded A for safety, cleanliness and orderliness.


76

Resources and Alternatives

SUPPLY

RESOURCES

ALTERNATIVES

Raw Materials (Ingredients of Bread)

Cake Décor, Old Public Market (San Fernando), SM Downtown

SM Pampanga, Puregold

Marlie Fresh Fruits & Vegetables Dealer

NVC Fruits & Vegetables Dealer

(San Miguel San Fernando, Pampanga)

(Del Pilar San Fernando Pampanga)

Equipments

Wilcon

Robinson

Appliances

Home Depot

SM Appliances

Kitchen Ware

Divisoria

Jomafer

Furniture

Furniture City

Our Home

Office Supply

National Bookstore

Pandayan Bookshop

Fruits & Vegetables

Manufacturing Process Making the perfect bread takes a lot of initial experimentation. The general procedures in making our products are outlined below:

Methods in making Bread Dough Step 1: Mix in the yeast After you've measured out your flour, it's time to mix it with yeast. Stir the mixture with a wooden spoon to evenly distribute the yeast into the flour. Look for the expiration date on the yeast package to make sure the yeast is fresh (expired yeast could prevent bread from rising). Step 2: Add liquid Check the temperature of the liquid with an instant-read thermometer. If it is too hot, the yeast will die and your bread won't rise. If it is too cold, the yeast won't activate and your bread won't rise.


77

Step 3: Beat with a mixer Add warm water and melted butter to the flour mixture all at once. Beat with an electric mixer on low to medium speed (you can do this by hand as well). Scrape the side of the bowl to make sure all of the flour and yeast are moistened. Note: Gluten, a protein in wheat flour and several other flours, starts working as soon as the dough is mixed. Gluten gives dough elasticity, helps it rise and hold its loaf shape, and helps it create the desired texture. Step 4: Stir in remaining flour Use a wooden spoon to stir in as much of the remaining flour as you can. Start with the minimum amount of flour given in a recipe, and add only as much as you need during the mixing and kneading steps. Too much flour creates a dense, dry loaf. Tip: Stir the dough until it looks ropey and pulls away from the side of the bowl. Step 5: Knead dough Fold the dough over and push down with the heel of your hand. Turn, fold dough over, and push down again. Repeat this process over and over. The dough is ready when it is smooth and elastic. This means it is smooth and soft and holds together nicely in a ball. Tip: Moderately soft dough, used for sweet breads, requires 3 to 5 minutes of kneading and will still be slightly sticky. Moderately stiff dough, used for most no sweet breads, requires 6 to 8 minutes of kneading and is slightly firm to the touch. You can also knead bread in the food processor with the plastic blade or in a stand mixer with a dough hook. These methods take less time, so check with the instruction manual for the appliance. Step 6: Form dough into a ball Shape the dough into a ball with your hands and place it in a greased bowl that is at least twice as large as the ball of dough. Turn the dough over once to grease the entire surface. Step 7: Cover dough and let rise Cover the bowl with plastic wrap that's been sprayed with nonstick cooking spray. This prevents the dough from sticking to the wrap as it rises. Let it rise in a draft-free place between 80 and 85 degrees F until double in size. This step is also called proofing. Tip: Use your recipe as a guideline for rise time, and keep an eye on the dough. Another trick is to press two of your fingers 1/2 inch into the center. If the indentations remain after you remove your fingers, the dough has doubled in size and is ready for the next step.


78

Step 8: Deflate the dough Punch the dough down by pushing your fist into the center. Then use your fingers to pull the edges into the center. This releases some of the gases and makes the dough easier to shape. Step 9: Shape the dough and rise again Now your bread is ready to take a quick rest. Then it can be shaped and set aside for a second rise before baking. This time, stop the dough from rising just short of doubling in size. This will allow it to rise more in the oven and create the ideal loaf size. When the second rise is complete, bake the bread in a preheated oven according to recipe directions.

Method in Making Smoothies 1: Add your base Add 2 cups of any of the following liquids: Water Fruit juice (Orange, Apple, Pineapple Juice) Coconut Water Dairy free milk (Almond, Oat, Rice, Soya) Coconut milk Caffeine free tea (Fruit tea, Green tea) Ice (Add up to 1 cup of ice at the end to cool down your smoothie) Or 4 cups of any of the following watery fruits: Watermelon Pineapple Oranges 2: Add your fruit It depends how much water is in your fruit. The more water in the fruit the more you can add. The creamier the fruit, the less you need. These can be fresh or frozen. Frozen fruit will make your smoothie cool but you might need more liquid as they will make the smoothie thicker at first. 2 Cups of creamy fruit (Banana, Mango, Peaches, Pears) 4 Cups of non-creamy fruit (Pineapple, Melon, Apple, Berries, Grapes) If you are combining fruits, add 1-2 cups of creamy fruit with 1-2 cups of non-creamy fruit.


79

3: Add a filler You don’t have to include filler, but it will make your smoothie much more thick, filling and creamy, especially if you’re not using any creamy fruit. (If you are just having apples in your smoothie, you’ll definitely need filler). Add 1 cup of any of the following: Oats Quinoa Buckwheat Sweet Potato Butternut Squash Yoghurt Avocado 4: Add extras This is where your smoothie gets it’s taste and character. Add some of the following: Spinach, Kale or other mild greens: To turn your smoothie into a green smoothie add 2 cups of greens. These are easier to blend with the liquid before adding the rest of the ingredients. If using frozen greens add them nearer to the end. 1/2 a cup chopped Celery or Cucumber Juice of 1-4 limes or lemons. 1 teaspoon of Vanilla, Ginger or Cinnamon or a pinch of Cayenne 1/4 Cup of fresh herbs such as parsley, mint or basil. 1/4 Cup of plain seeds, nuts or nut butters. (Sunflower, chia, pumpkin, flaxseed, hemp, pecans, almonds, cashews) 5: Sweeten to taste If your smoothie needs sweetener, add sweetener to taste, depending on how sweet the fruit is. Or you can try the following measurements: 1/4 Cup of liquid sweetener (Agave, maple syrup, honey, molasses, date syrup) 1/4 to 1/2 cup of dried fruit (dates, raisins, dried apricots, other dried fruit)


80

Methods in making Juices Step 1: Prepare your fruits or vegetables. • • • • • •

Wash and rinse them, first, then remove any parts that might be tough or bitter. Remove the eyes from pineapples, and the fibrous core. Split apples, cucumbers, watermelons, and similar fruits and vegetables, and remove their seeds and any stems. Use seedless grapes, and make sure there are no stems lingering. Peel bananas, avocados, oranges, and any other fruit or vegetable with a tough skin. For citrus fruits, remove the pith (the white fibrous stuff) as well.

Step 2: Prepare your juicer. •

Whether you are using an electric juicer, a food processor, or a hand juicer, make sure it’s clean and sanitized before you begin.

Step 3: Chop your fruits and vegetables into the appropriate-sized chunks, depending on how you will be juicing. •

An industrial juicer can handle half a pineapple at once. A consumer-grade food processor or blender prefers to be fed 1 inch (2.5cm) chunks.

Step 4: Process the raw fruits and vegetables until you have the quantity you desire. •

Drier products such as bananas or avocados, or even oranges that might be on the dry side, will benefit by the addition of liquids.

Step 5: Mix and match. •

Using flavor, nutrition, or simple aesthetics as your guide, mix your juices freely. Also consider unlikely sources for juice such as cabbage, onion, or parsley.

Step 6: Use the "rainbow approach" for optimal health benefits. •

Mix different colored vegetables to get the widest range of nutrients.

Step 7: Add spices, flavorings, and especially sugars sparingly. •

Fruits and many vegetables have an abundance of natural sugars already, so for the healthiest drinks, only add more if it’s really necessary.

Step 8: Enjoy! You can chill your juices, or drink them fresh. •

If you’re using a blender or food processor, you can replace any water you might add with ice, for a quick cool-me-down.


81

Machineries and Equipments

Baking Equipments

Water Chiller

Flour Sifter

Dough Mixer

Dough Divider / Rounder

Toast Molder

Dough Proofer

Oven w/ Thermometer

Bread Slicer

Baking Trolley /Rack


82

Baking Tools

Working Table

Baking Sheet / Pan Set

Loaf / Toast Pan Set

Mixing Bowl Set

Rolling Pin

Bench Scraper

Food Processor

Knife Set

Oven Mits


83

Baking Tools

Tong 500 each

Digital Kitchen Timer

Whisk

Measuring Cups Set

Measuring Spoon

Dry Measuring Spoon

Pastry Brush

Silicone Pastry Brush

Pastry Bag w/ Nozzle


84

Baking Tools

Non-Stick Casserole

Spatula

Can Opener

Grater

Parchment Paper


85

Other Tools and Equipments

Power Juicer

Heavy Duty Blender

Fruits & Vegetables Rack

Fork

Bread Plate

Bread Knife

High Ball Glass

Mason Jar


86

Other Tools and Equipments

Peeler

High Ball Glass Rack

Dish Plate Rack

Serving Tray

Fork Dispenser


87

Product Materials

Metallic Twist Tie Wire Cellophane Wrapper

Colored Bendable Straw

Straw Dispenser

Plastic Cup Dispenser

Colored Plastic Cups w/ lids (S x M x L)

Brown Paper Bag No. 10 & No. 12

Paper Loaf Pan Set

Plastic Cups w/ lids (dome) (S x M x L)


88

Cleaning Materials

Door Mat

Floor Mop

Soft Broom

Dust Pan

Ceiling Broom

Broom Stick

Squeegee

Feather Duster

Rags 10pcs


89

Cleaning Materials

Spray Bottle

Hand Brush

Garbage Bag

Air Freshener 3pcs Garbage Bin

Dishwashing Liquid

Disinfectants 2pcs

Scourging Pad

Dishwashing Gloves


90

Comfort Room

Toilet Bowl

Tissue Roll

Hand Soap Dispenser

Wash Basin

Tissue Dispenser

Plunger

Toilet Brush

Liquid Hand Soap


91

Office Supplies

Record Book Folders

Ballpen

Envelope

White Board

Push Pin

Correction Tape

Sticky Notes

Stapler w/ Staples


92

Office Supplies

Scissor

Wall Clock

Calendar

Pencil

Hard Copy Bond Paper

Ink


93

Office Materials

Single Sofa w/ Pillow

Desktop Computer

Office Table

Office Chair

Canon Printer


94

Other Equipments

Generator 6500 watts

Window Type Aircon

Refrigerator

Exhaust Fan

Roof Ventilation

Fire Extinguisher

2nd Hand Mitsubishi L300

Pad Lock

Food Showcase Warmer


95

Other Equipments and Materials

DVD Player w/ Speaker Set

Cash Register

Cashier Chair

Tissue Napkin

Napkin Stand/Holder

Baker’s Hat

Hairnet

Apron

Disposable Gloves


96

PRODUCTION SCHEDULE FOR MONDAY MANAGERS Winston Santiago Arvin Navarro Christian Limayo

TIME (IN AND OUT) 3:00 AM – 11:00 AM 8:00 AM – 4:00 PM 1:00 PM – 9:00 PM

TIME (BREAK) 7:00 PM – 8:00 PM 12:00 PM – 1:00 PM 4:00 PM – 5:00PM

CASHIERS

TIME (IN AND OUT) 5:00 AM – 1:00 PM 1:00 PM – 9:00 PM

TIME (BREAK) 9:00 AM – 10:00 AM 5:00 PM – 6:00 PM

BAKERS

TIME (IN AND OUT) 3:00 AM – 11:00 AM 3:00 AM– 11:00 AM 1:00 PM – 9:00 PM

TIME (BREAK) 7:00 AM – 8:00 AM 7:00 AM – 8:00 AM 5:00 PM – 6:00 PM

Cashier1 Cashier2

Head Baker Baker1 Baker2

PRODUCTION SCHEDULE FOR TUESDAY MANAGERS Winston Santiago Arvin Navarro Marian Sotelo


TIME (BREAK) 7:00 AM – 8:00 AM 12:00 PM – 1:00 PM 4:00 PM – 5:00 PM

CASHIERS



BAKERS

TIME (IN AND OUT) 3:00 AM – 11:00 AM 3:00 PM – 11:00 AM 1:00 PM – 9:00 PM


Cashier1 Cashier2



97

PRODUCTION SCHEDULE FOR WEDNESDAY MANAGERS Winston Santiago Christian Limayo Marian Sotelo



CASHIERS



BAKERS



Cashier1 Cashier2


PRODUCTION SCHEDULE FOR THURSDAY MANAGERS Winston Santiago Christian Limayo Marian Sotelo



CASHIERS



BAKERS



Cashier1 Cashier2



98

PRODUCTION SCHEDULE FOR FRIDAY MANAGERS Winston Santiago Christian Limayo Marian Sotelo



CASHIERS Cashier1 Cashier2





BAKERS Head Baker Baker1 Baker2

PRODUCTION SCHEDULE FOR SATURDAY MANAGERS Winston Santiago Christian Limayo Marian Sotelo



CASHIERS



BAKERS



Cashier1 Cashier2



99

PRODUCTION SCHEDULE FOR SUNDAY MANAGERS Winston Santiago Christian Limayo/Arvin Navarro Marian Sotelo

TIME (IN AND OUT) 5:00 AM – 10:00 AM 8:00 AM – 1:00 PM

TIME (BREAK)

CASHIERS

TIME (IN AND OUT) 5:00 AM – 1:00 PM (Dayoff Alternate)

TIME (BREAK) 9:00 AM – 10:00 AM

BAKERS

TIME (IN AND OUT) 3:00 PM – 11:00 PM (Dayoff Alternate)

TIME (BREAK) 7:00 PM – 8:00 PM

Cashier1 Cashier2

Baker1 Baker2


100

CHAPTER 5

FINANCIAL

ASPECT


101

BAKING EQUIPMENTS Water Chiller Flour Sifter Dough Mixer Dough Divider/Rounder Toast Molder Dough Proofer Oven with Thermometer Bread Slicer Baking Trolley w/ Rack TOTAL

QUANTITY 1 1 1 1 1 1 1 1 1

UNIT pc pc pc pc pc pc pc pc pc

UNIT COST ₱ 105,000 ₱ 100,000 ₱ 30,000 ₱ 115,000 ₱ 80,000 ₱ 20,000 ₱ 35,000 ₱ 20,000 ₱ 2,000

TOTAL COST ₱ 105,000 ₱ 100,000 ₱ 30,000 ₱ 115,000 ₱ 80,000 ₱ 20,000 ₱ 35,000 ₱ 20,000 ₱ 2,000 ₱ 507,000

BAKING TOOLS Working Table Baking Sheet / Pan set of 10 Loaf / Toast Pan Set of 3 Mixing bowl Set Rolling Pin Bench Scraper Food Processor Knife Set Oven Mits Tong Digital Kitchen Timer Whisk Measuring Cups Set of 3 Measuring Spoon Dry Measuring Spoon Pastry Brush Silicone Pastry Brush Pastry Bag with Nozzle Non-Stick Casserole Can Opener Spatula Grater Parchment Paper TOTAL

QUANTITY 1 1 1x70 1 2 1 1 1 3 3 1 1 1 1 1 2 2 1 1 1 2 2 1

UNIT pc pc Set Set pcs pc pc Set pcs pcs pc pc Set pc pc pcs pcs pc pc pc pcs pcs pc

UNIT COST ₱ 10,000 ₱ 1,000 ₱ 580 ₱ 2,050 ₱ 250 ₱ 460 ₱ 3,500 ₱ 1,200 ₱ 580 ₱ 500 ₱ 350 ₱ 200 ₱ 630 ₱ 600 ₱ 1,000 ₱ 360 ₱ 500 ₱ 500 ₱ 450 ₱ 500 ₱ 300 ₱ 500 ₱ 130

TOTAL COST ₱ 10,000 ₱ 1,000 ₱ 40,600 ₱ 2,050 ₱ 500 ₱ 460 ₱ 3,500 ₱ 1,200 ₱ 1,740 ₱ 1,500 ₱ 350 ₱ 200 ₱ 630 ₱ 600 ₱ 1,000 ₱ 720 ₱ 1,000 ₱ 500 ₱ 450 ₱ 500 ₱ 600 ₱ 1,000 ₱ 130 ₱ 70,230


102

OTHER TOOLS AND EQUIPMENTS Power Juicer Heavy Duty Blender Fruits and Vegetables Rack Fork Bread Plate Bread Knife High Ball Glass Mason Jar Peeler High Ball Glass Rack Serving Tray Dish Plate Rack Fork Dispenser TOTAL PRODUCT MATERIALS Cellophane Wrapper Metallic Twist Tie Wire Brown Paper Bag No.10 Brown Paper Bag No.12 Colored bendable Straw Straw Dispenser Paper Loaf Pan Plastic Cup Dispenser Colored Plastic Cups with lids Small Colored Plastic Cups with lids Medium Colored Plastic Cups with lids Large Plastic Cups with lids(dome) Small Plastic Cups with lids(dome) Medium Plastic Cups with lids(dome) Large TOTAL

QUANTITY

UNIT

UNIT COST

TOTAL COST

2 1 1 1 2 2 1 30 1 1 4 1 1

pcs pc pc doz doz doz doz pcs pc pc pcs pc pc

₱ 500 ₱ 3,000 ₱ 840 ₱ 300 ₱ 130 ₱ 200 ₱ 500 ₱ 100 ₱ 300 ₱ 2,500 ₱ 175 ₱ 250 ₱ 85

QUANTITY 1 5x130 1 1 1 1 50 1

UNIT pc pack bundle bundle pack pc pcs pc

UNIT COST ₱ 1,000 ₱ 650 ₱ 785 ₱ 815 ₱ 30 ₱ 1,180 ₱ 25 ₱ 5,000

TOTAL COST ₱ 1,000 ₱ 3,250 ₱ 785 ₱ 815 ₱ 600 ₱ 1,180 ₱ 1,250 ₱ 5,000

500

pcs

₱3

₱ 1,500

500

pcs

₱ 3.50

₱ 1,750

500

pcs

₱4

₱ 2,000

500

pcs

₱3

₱ 1,500

500

pcs

₱ 3.50

₱ 1,750

500

pcs

₱4

₱ 2,000

₱ 1,000 ₱ 3,000 ₱ 840 ₱ 300 ₱ 260 ₱ 400 ₱ 500 ₱ 3,000 ₱ 300 ₱ 5,000 ₱ 700 ₱ 250 ₱ 85 ₱ 15,635

₱ 24,380


103

CLEANING MATERIALS Door Mat Floor Mop Soft Broom Dust Pan Ceiling Broom Broom Stick Squeegee Feather Duster Rags Spray Bottles Hand Brush Garbage Bag Garbage Bin Air Freshener Disinfectants Dishwashing Liquid Scourging Pad Dishwashing Gloves TOTAL

QUANTITY 4 1 2 2 1 1 1 1 10 1 1 1 2 6 2 1 2 2

UNIT pcs pc pcs pcs pc pc pc pc pcs pc pc bundle pcs pcs pcs pc pcs pairs

UNIT COST ₱ 250 ₱ 850 ₱ 50 ₱ 45 ₱ 500 ₱ 45 ₱ 450 ₱ 230 ₱ 30 ₱ 300 ₱ 100 ₱ 92 ₱ 500 ₱ 40 ₱ 400 ₱ 150 ₱ 10 ₱ 130

TOTAL COST ₱ 1,000 ₱ 850 ₱ 100 ₱ 90 ₱ 500 ₱ 45 ₱ 450 ₱ 230 ₱ 300 ₱ 300 ₱ 100 ₱ 92 ₱ 1,000 ₱ 240 ₱ 800 ₱ 150 ₱ 20 ₱ 260 ₱ 6,527

COMFORT ROOM Toilet Bowl Wash Basin Tissue Dispenser Tissue Roll Plunger Toilet Brush Hand Soap Dispenser Liquid Hand Soap TOTAL

QUANTITY 5 5 3 5 3 3 3 3

UNIT pcs pcs pcs pack pcs pcs pcs bottles

UNIT COST ₱ 3,000 ₱ 1,500 ₱ 1,000 ₱ 50 ₱ 200 ₱ 100 ₱ 500 ₱ 450

TOTAL COST ₱ 15,000 ₱ 7,500 ₱ 3,000 ₱ 250 ₱ 600 ₱ 300 ₱ 1,500 ₱ 1,350 ₱ 29,500


104

OFFICE SUPPLIES Folder Ball pen Record Book Sticky Notes Envelope Whiteboard Stapler w/ staples Push Pin Correction tape Scissors Calendar Pencil Wall Clock Hard Copy Ink TOTAL

QUANTITY 100 2 2 3 10 1 2 1 1 3x1 1 1 2 5 3

UNIT pcs box pcs packs pcs pc pcs pack pc pack pc box pcs pcs pcs

UNIT COST ₱ 6.50 ₱ 50 ₱ 50 ₱ 3120 ₱7 ₱ 150 ₱ 300 ₱ 300 ₱ 150 ₱ 200 ₱ 100 ₱ 75 ₱ 250 ₱ 225 ₱ 800

TOTAL COST ₱ 650 ₱ 100 ₱ 100 ₱ 360 ₱ 70 ₱ 150 ₱ 600 ₱ 300 ₱ 150 ₱ 200 ₱ 100 ₱ 75 ₱ 500 ₱ 1,125 ₱ 2,400 ₱ 6,880

OFFICE MATERIALS Single Sofa with Pillow Office Chair Office table Desktop Computer Canon Printer TOTAL

QUANTITY 1 1 1 1 1

UNIT pc pc pc pc pc

UNIT COST ₱ 8,500 ₱ 2,500 ₱ 2,800 ₱ 13,600 ₱ 3,200

TOTAL COST ₱ 8,500 ₱ 2,500 ₱ 2,800 ₱ 13,600 ₱ 3,200

OTHER EQUIPMENTS Generator Window Type Aircon 1.5HP Refrigerator Exhaust fan Roof Ventilation Fire Extinguisher (Red) 2nd Hand Mitsubishi L300 Padlock Food Showcase Warmer TOTAL

QUANTITY 1 2 1 2 2 3 1 3 2

₱ 50,200

UNIT pc pcs pc pcs pcs pcs pc pcs pcs

UNIT COST ₱ 50,000 ₱ 18,000 ₱ 15,000 ₱ 5,000 ₱ 800 ₱ 3,200 ₱ 180,000 ₱ 110 ₱ 5,000

TOTAL COST ₱ 50,000 ₱ 36,000 ₱ 15,000 ₱ 10,000 ₱ 1,600 ₱ 9,600 ₱ 180,000 ₱ 330 ₱ 10,000 ₱ 312,530


105

OTHER EQUIPMENTS AND MATERIALS DVD Player w/ Speaker Set Cash Register Cashier Chair Tissue Napkin Napkin Stand/Holder Baker’s Hat Hairnet Apron Disposable Gloves TOTAL

RENOVATION Plywood3/4 Plyboard ¾ Asst.nails Stick wood (pandikit) Tiles(big) Box 30 tiles Handle Cabinet Roller brush Baby roller Paint brush Thinner Kornisa Kornisa(paint) White paint(first coating) Paint(16L) Double swing door Glass window 3/8 Glass window 1/2 TOTAL

QUANTITY

UNIT

UNIT COST

1 1 1 5 2 3 3 3 1

pcs pc pc packs pcs pcs pcs pcs Box

₱ 6,800 ₱ 20,500 ₱ 2,000 ₱ 250 ₱ 25 ₱ 100 ₱ 150 ₱ 25 ₱ 200

QUANTITY 30 20 2 3 80 400 20 2 2 6 2 30 2 3 3 1 2 5

UNIT pcs pcs kilo liter pcs pcs pcs pcs pcs pcs liter feet gallon liter pcs pc pcs pcs

UNIT COST ₱ 385 ₱ 640 ₱ 75 ₱ 120 ₱ 195 ₱ 25 ₱ 65 ₱ 70 ₱ 60 ₱ 30 ₱ 260 ₱ 280 ₱ 460 ₱ 1,100 ₱ 1,950 ₱ 19,000 ₱ 5,250 ₱ 4,000

TOTAL COST ₱ 6,800 ₱ 20,500 ₱ 2,000 ₱ 1,000 ₱ 125 ₱ 200 ₱ 450 ₱ 75 ₱ 600 ₱ 31,750

TOTAL COST ₱ 11,550 ₱ 12,800 ₱ 150 ₱ 360 ₱ 15,600 ₱ 10,000 ₱ 1,300 ₱ 140 ₱ 120 ₱ 180 ₱ 520 ₱ 400 ₱ 920 ₱ 3,300 ₱ 5,850 ₱ 19,000 ₱ 10,500 ₱ 20,000 ₱ 112,690


106

PLUMBING MATERIALS Pipe # ¾ Pipe # ½ Neltex solvent ½ Elbow ¾ Elbow ½ T – Elbow ½ Tapelon Vulca seal ¼ Floor Drain Faucet TOTAL

QUANTITY 15 10 ½ 11 11 5 15 5 4 6

ELECTRICITY MATERIAL Incandescent fixture(40w) Pin light (50w) Convenience outlet ACU Outlet Refrigerator Outlet Circuit Generator Panel board (26branches) 1 gang switch set Circuit breaker (10amp) Circuit breaker (15amp) Circuit breaker(20amp) Flexible hose ½ size Flexible hose ¾ size Wire #5.5 thin Wire #2.0 thin Wire #2.2 thin Wire #3.5 thin Electrical pipe #1 Elbow Entrance cap #1 Electrical tape (big) TOTAL

QUANTITY 5 12 21 3 2 1 1 24 1 11 13 100 50 2 2 30 3 5 2 1 10

UNIT pcs pcs pc pcs pcs pcs pcs pcs pcs pcs

UNIT COST ₱ 95 ₱ 65 ₱ 180 ₱ 15 ₱ 10 ₱ 10 ₱ 10 ₱ 120 ₱ 70 ₱ 150

TOTAL COST ₱ 1,425 ₱ 650 ₱ 180 ₱ 165 ₱ 110 ₱ 50 ₱ 150 ₱ 600 ₱ 280 ₱ 900 ₱ 4,510

UNIT pcs pcs pcs pcs pcs pc pc pcs pc pcs pcs meters meters box box meter box pcs pcs pc pcs

UNIT COST ₱ 220 ₱ 130 ₱ 85 ₱ 90 ₱ 90 ₱ 500 ₱ 750 ₱ 60 ₱ 60 ₱ 80 ₱ 180 ₱ 800 ₱ 600 ₱ 5,000 ₱ 2,200 ₱ 134 ₱ 3,270 ₱ 115 ₱ 40 ₱ 50 ₱ 25

TOTAL COST ₱ 1,100 ₱ 1,560 ₱ 1,785 ₱ 270 ₱ 180 ₱ 500 ₱ 750 ₱ 1,440 ₱ 60 ₱ 880 ₱ 2,340 ₱ 800 ₱ 600 ₱ 10,000 ₱ 4,400 ₱ 134 ₱ 9,810 ₱ 575 ₱ 80 ₱ 50 ₱ 250 ₱ 37,564


107

RAW MATERIAL INGREDIENTS Flour Sugar Evaporada Condense Baking Soda Cornstarch Vanilla Cocoa Powder Egg (medium) Corn Flour Strawberry Syrup Chocolate Syrup Strawberry Powder Mocha Powder White Vegetable Shortening Corn Syrup Tube Ice Flour TOTAL FRUITS Orange Grapes Apple Mango Pineapple Banana Strawberry TOTAL VEGETABLES Pumpkin Carrot Kamote Taro Ube Malunggay TOTAL

QUANTITY 5 5 5 5 5 10 5 10 25 10 10 15 15 10

UNIT sacks (25) sacks (25) box (48pcs) box (48pcs)

sacks (25) kilos liter (4) sacks (25) tray(24) sacks (25) 500 ml 500 ml kilos kilos

12

kilos

12 51 5

560 ml Plastic sacks (25)

UNIT COST

TOTAL COST

₱ 3,500 ₱ 2,500 ₱ 1,744.80 ₱ 2,000 ₱ 3,000 ₱ 45 ₱ 200 ₱ 820 ₱ 210 ₱ 1,500 ₱ 150 ₱ 200 ₱ 200 ₱ 300

₱ 17,500 ₱ 12,500 ₱ 8,724 ₱ 10,000 ₱ 15,000 ₱ 450 ₱ 1,000 ₱ 8,200 ₱ 5,250 ₱ 15,000 ₱ 1,500 ₱ 3,000 ₱ 3,000 ₱ 3,000

₱ 450

₱ 5,400

₱ 400 ₱ 50 ₱ 3,500

₱ 4,800 ₱ 2,550 ₱ 17,500 ₱ 116,874

QUANTITY 750 25 700 30 150 25 18

QUANTITY 200 100 200 200 150 350

UNIT pieces bag pieces kilo pieces kilos kilos

UNIT kilos bags kilos kilos kilos bundles

UNIT COST ₱ 50 ₱ 240 ₱ 35 ₱ 100 ₱ 35 ₱ 70 ₱ 400

TOTAL COST ₱ 37,500 ₱ 6,000 ₱ 24,500 ₱ 3,000 ₱ 5,250 ₱ 1,750 ₱ 7,200 ₱ 8,400

UNIT COST ₱ 50 ₱ 60 ₱ 40 ₱ 55 ₱ 90 ₱ 45

TOTAL COST ₱ 10,000 ₱ 6,000 ₱ 8,000 ₱ 11,000 ₱ 13,500 ₱ 15,750 ₱ 5,250


108

Depreciations

WINDOW TYPE AIRCON – ₱ 18,000 EVALUATING USEFUL LIFE – 5 Years SALVAGE/WEARING VALUE – ₱ 11,000

₱ 18,000 – ₱ 11,000 = ₱ 7,000

5YRS.

d1 = 5/15(₱ 7,000) = ₱ 2,333 d2 = 4/15(₱ 7,000) = ₱ 1,867 d3 = 3/15(₱ 7,000) = ₱ 1,400 d4 = 2/15(₱ 7,000) = ₱ 933 d5 = 1/15(₱ 7,000) = ₱ 467 YEAR 0 1 2 3 4 5

ANNUAL DEPRECIATION ₱ 2,333 ₱ 1,867 ₱ 1,400 ₱ 933 ₱ 467

ACCUMULATED DEPRECIATION ₱ 2,333 ₱ 4,200 ₱ 5,600 ₱ 6,533 ₱ 7,000

BOOK VALUE ₱ 18,000 ₱ 15,667 ₱ 13,800 ₱ 12,400 ₱ 11,467 ₱ 11,000


109

POWER JUICER – ₱ 2,500 EVALUATING USEFUL LIFE – 5 Years SALVAGE/WEARING VALUE – ₱ 1,000

₱ 2,500 – ₱ 1,000 = ₱ 1,500

5YRS.

d1 = 5/15(₱ 1,500) = ₱ 500 d2 = 4/15(₱ 1,500) = ₱ 400 d3 = 3/15(₱ 1,500) = ₱ 300 d4 = 2/15(₱ 1,500) = ₱ 200 d5 = 1/15(₱ 1,500) = ₱ 100 YEAR 0 1 2 3 4 5

ANNUAL DEPRECIATION ₱ 500 ₱ 400 ₱ 300 ₱ 200 ₱ 100

ACCUMULATED DEPRECIATION ₱ 500 ₱ 900 ₱ 1,200 ₱ 1,400 ₱ 1,500

BOOK VALUE ₱ 2,500 ₱ 2,000 ₱ 1,600 ₱ 1,300 ₱ 1,100 ₱ 1,000


110

DESKTOP COMPUTER – ₱ 13,600 EVALUATING USEFUL LIFE – 5 Years SALVAGE/WEARING VALUE – ₱ 9,000

₱ 13,600 – ₱ 9,000 = ₱ 4,600

5YRS.

d1 = 5/15(₱ 4,600) = ₱ 1,533 d2 = 4/15(₱ 4,600) = ₱ 1,227 d3 = 3/15(₱ 4,600) = ₱ 920 d4 = 2/15(₱ 4,600) = ₱ 613 d5 = 1/15(₱ 4,600) = ₱ 307 YEAR 0 1 2 3 4 5

ANNUAL DEPRECIATION ₱ 1,533 ₱ 1,227 ₱ 920 ₱ 613 ₱ 307

ACCUMULATED DEPRECIATION ₱ 1,533 ₱ 2,757 ₱ 3,677 ₱ 4,290 ₱ 4,587

BOOK VALUE ₱ 13,600 ₱ 12,067 ₱ 10,843 ₱ 9,923 ₱ 9,310 ₱ 9,000


111

CANON PRINTER – ₱ 3,200 EVALUATING USEFUL LIFE – 5 Years SALVAGE/WEARING VALUE – ₱ 1,500

₱ 3,200 – ₱ 1,500 = ₱ 1,700

5YRS.

d1 = 5/15(₱ 1,700) = ₱ 567 d2 = 4/15(₱ 1,000) = ₱ 453 d3 = 3/15(₱ 1,000) = ₱ 340 d4 = 2/15(₱ 1,000) = ₱ 227 d5 = 1/15(₱ 1,000) = ₱ 113 YEAR 0 1 2 3 4 5


ACCUMULATED DEPRECIATION ₱ 567 ₱ 1,020 ₱ 1,360 ₱ 1,587 ₱ 1,700

BOOK VALUE ₱ 3,200 ₱ 2,633 ₱ 2,180 ₱ 1,840 ₱ 1,613 ₱ 1,500


112

OFFICE CHAIR – ₱ 2,500 EVALUATING USEFUL LIFE – 5 Years SALVAGE/WEARING VALUE – ₱ 900

₱ 2,500 – ₱ 900 = ₱ 1,600

5YRS.

d1 = 5/15(₱ 1,600) = ₱ 533 d2 = 4/15(₱ 1,600) = ₱ 427 d3 = 3/15(₱ 1,600) = ₱ 320 d4 = 2/15(₱ 1,600) = ₱ 213 d5 = 1/15(₱ 1,600) = ₱ 108 YEAR 0 1 2 3 4 5


ACCUMULATED DEPRECIATION ₱ 533 ₱ 960 ₱ 1,280 ₱ 1,493 ₱ 1,600

BOOK VALUE ₱ 2,500 ₱ 1,967 ₱ 1,540 ₱ 1,220 ₱ 1,007 ₱ 900


113

OFFICE TABLE – 2,800 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 1,000

2,800 – 1,000 = 1,800 5YRS.

d1 = 5/15(1,800) = 600 d2 = 4/15(1,800) = 480 d3 = 3/15(1,800) = 360 d4 = 2/15(1,800) = 240 d5 = 1/15(1,800) = 120 YEAR 0 1 2 3 4 5

ANNUAL DEPRECIATION 600 480 360 240 120

ACCUMULATED DEPRECIATION 600 1,080 1,440 1,734 1,854

BOOK VALUE 2,800 2,200 1,720 1,360 1,066 1,000


114

GENERATOR – 6,500 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 2,500

6,500 – 2,500 = 4,000 5YRS.

d1 = 5/15(4,000) = 1,333 d2 = 4/15(4,000) = 1,067 d3 = 3/15(4,000) = 800 d4 = 2/15(4,000) = 533 d5 = 1/15(4,000) = 267 YEAR 0 1 2 3 4 5

ANNUAL DEPRECIATION 1,333 1,067 800 533 267

ACCUMULATED DEPRECIATION 1,333 2,400 3,200 3,733 4,000

BOOK VALUE 6,500 5,167 4,100 3,300 2,767 2,500


115

DVD PLAYER WITH SPEAKER SET– 6,800 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 2,000

6,800 – 2,000 = 4,800 5YRS.

d1 = 5/15(4,800) = 1,600 d2 = 4/15(4,800) = 1,280 d3 = 3/15(4,800) = 960 d4 = 2/15(4,800) = 640 d5 = 1/15(4,800) = 320 YEAR 0 1 2 3 4 5

ANNUAL DEPRECIATION 1,600 1,280 960 640 320


BOOK VALUE 6,800 5,200 3,920 2,960 2,320 2,000


116

CASH REGISTER – 20,500 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 10,000

20,500 – 10,000 = 10,500 5YRS.

d1 = 5/15(10,500) = 3,500 d2 = 4/15(10,500) = 2,800 d3 = 3/15(10,500) = 2,100 d4 = 2/15(10,500) = 1,400 d5 = 1/15(10,500) = 700 YEAR 0 1 2 3 4 5

ANNUAL DEPRECIATION 3,500 2,800 2,100 1,400 700


BOOK VALUE 20,500 17,000 14,200 12,100 10,700 10,000


117

GLASS SCALE – 750 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 250 750 – 250 = 500 5YRS.

d1 = 5/15(500) = 167 d2 = 4/15(500) = 133 d3 = 3/15(500) = 100 d4 = 2/15(500) = 67 d5 = 1/15(500) = 33 YEAR 0 1 2 3 4 5


ACCUMULATED DEPRECIATION 167 300 400 467 34

BOOK VALUE 750 583 450 350 283 250


118

DOUGH PROOFER – 20,000 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 7,500

20,000 – 7,500 = 12,500 5YRS.

d1 = 5/15(12,500) = 4,167 d2 = 4/15(12,500) = 3,333 d3 = 3/15(1,2,500) = 2,500 d4 = 2/15(12,500) = 1,667 d5 = 1/15(12,500) = 833 YEAR 0 1 2 3 4 5



BOOK VALUE 20,000 15,833 12,500 10,000 8.333 7,500


119

OVEN WITH THERMOMETER – 35,000 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 7,000

35,000 – 7,000 = 28,000 5YRS.

d1 = 5/15(28,000) = 9,333 d2 = 4/15(28,000) = 7,467 d3 = 3/15(28,000) = 5,600 d4 = 2/15(28,000) = 3,733 d5 = 1/15(28,000) = 1,867 YEAR 0 1 2 3 4 5

ANNUAL DEPRECIATION 9,333 7,467 5,600 3,733 1,867


BOOK VALUE 35,000 25,667 18,200 12,600 8,867 7,000


120

DOUGH MIXER – 30,000 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 8,000

30,000 – 8,000 = 22,000 5YRS.

d1 = 5/15(22,000) = 7,333 d2 = 4/15(22,000) = 5,867 d3 = 3/15(22,000) = 4,400 d4 = 2/15(22,000) = 2,933 d5 = 1/15(22,000) = 1,467 YEAR 0 1 2 3 4 5



BOOK VALUE 30,000 22,667 18,800 12,400 9,467 8,000

FLOUR SIFTER – 100,000


121

EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 35,000

100,000 – 35,000 = 65,000 5YRS.

d1 = 5/15(65,000) = 21,667 d2 = 4/15(65,000) = 17,333 d3 = 3/15(65,000) = 13,000 d4 = 2/15(65,000) = 8,667 d5 = 1/15(65,000) = 4,333 YEAR 0 1 2 3 4 5



BOOK VALUE 100,000 78,333 61,000 48,000 39,333 35,000


122

CASHIER CHAIR – 2,000 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 800

2,000 – 800 = 1200 5YRS.

d1 = 5/15(1,200) = 400 d2 = 4/15(1,200) = 320 d3 = 3/15(1,200) = 240 d4 = 2/15(1,200) = 160 d5 = 1/15(1,200) = 80 YEAR 0 1 2 3 4 5


ACCUMULATED DEPRECIATION 400 720 960 1,120 1,200

BOOK VALUE 2,000 1600 1,280 1,040 880 800


123

SINGLE SOFA WITH PILLOW – 8,500 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 3,000

8,500 – 3,000 = 5,500 5YRS.

d1 = 5/15(5,500) = 1,833 d2 = 4/15(5,500) = 1,467 d3 = 3/15(5,500) = 1,100 d4 = 2/15(5,500) = 733 d5 = 1/15(5,500) = 367

YEAR 0 1 2 3 4 5

ANNUAL DEPRECIATION 1,833 1,467 1,100 733 367


BOOK VALUE 8,500 6,667 5,200 4,100 3,367 3,000


124

BAKING TROLLEY WITH RACK – 2,000 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 800

2,000 – 800 = 1200 5YRS.

d1 = 5/15(1,200) = 400 d2 = 4/15(1,200) = 320 d3 = 3/15(1,200) = 240 d4 = 2/15(1,200) = 160 d5 = 1/15(1,200) = 80 YEAR 0 1 2 3 4 5


ACCUMULATED DEPRECIATION 400 720 960 1,120 1,200

BOOK VALUE 2,000 1600 1,280 1,040 880 800


125

BREAD SLICER – 20,000 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 7,500

20,000 – 7,500 = 12,500 5YRS.

d1 = 5/15(12,500) = 4,167 d2 = 4/15(12,500) = 3,333 d3 = 3/15(1,2,500) = 2,500 d4 = 2/15(12,500) = 1,667 d5 = 1/15(12,500) = 833 YEAR 0 1 2 3 4 5



BOOK VALUE 20,000 15,833 12,500 10,000 8,333 7,500


126

TOAST MOLDER – 80,000 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 30,000

80,000 – 30,000 = 50,000 5YRS.

d1 = 5/15(50,000) = 16,667 d2 = 4/15(50,000) = 13,333 d3 = 3/15(50,000) = 10,000 d4 = 2/15(50,000) = 6,667 d5 = 1/15(50,000) = 3,333 YEAR 0 1 2 3 4 5



BOOK VALUE 80,000 63,333 50,000 40,000 75,333 30,000


127

DOUGH ROUNDER/DIVIDER – 115,000 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 45,000

115,000 – 45,000 = 70,000 5YRS.

d1 = 5/15(70,000) = 23,333 d2 = 4/15(70,000) = 18,667 d3 = 3/15(70,000) = 14,000 d4 = 2/15(70,000) = 9,333 d5 = 1/15(70,000) = 4,667 YEAR 0 1 2 3 4 5



BOOK VALUE 115,000 91,667 73,000 59,000 49,667 45,000


128

WATER CHILLER – 105,000 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 35,000

105,000 – 35,000 = 70,000 5YRS.

d1 = 5/15(70,000) = 23,333 d2 = 4/15(70,000) = 18,667 d3 = 3/15(70,000) = 14,000 d4 = 2/15(70,000) = 9,333 d5 = 1/15(70,000) = 4,667 YEAR 0 1 2 3 4 5



BOOK VALUE 105,000 81,667 63,000 49,000 39,667 35,000


129

FOOD PROCESSOR – 3,500 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 1,500

3,500 – 1,500 = 2,000 5YRS.

d1 = 5/15(2,000) = 667 d2 = 4/15(2,000) = 533 d3 = 3/15(2,000) = 400 d4 = 2/15(2,000) = 267 d5 = 1/15(2,000) = 133 YEAR 0 1 2 3 4 5



BOOK VALUE 3,500 2,833 2,300 1,900 1,633 1,500


130

HEAVY DUTY BLENDER – 3,000 EVALUATING USEFUL LIFE - 5 Years SALVAGE/WEARING VALUE – 800

3,000 – 800 = 2,200 5YRS.

d1 = 5/15(2,200) = 733 d2 = 4/15(2,200) = 587 d3 = 3/15(2,200) = 440 d4 = 2/15(2,200) = 293 d5 = 1/15(2,200) = 147 YEAR 1 2 3 4 5



BOOK VALUE 3,000 2,267 1,680 1,240 947 800


131

₱ 2,000,000

CAPITAL:

EXPENSES: ₱ 1,638,647

PETTY CASH:

₱ 10,000

DEPOSIT IN BANK:

₱ 351,353

₱ 361,353

₱ 266,324

Raw Materials * Ingredients

₱ 116,874

* Fruits

₱ 85,200

* Vegetables

₱ 65,250

Baking Tools

₱ 70,230

Baking Equipment

₱ 507,000

Other Tools and Equipment

₱ 15,635

Product Materials

₱ 24,380

Cleaning Materials

₱ 6,527

Comfort Room

₱ 29,500

Office Supplies

₱ 6,880

Office Materials

₱ 50,200

Other Equipment

₱ 312,530

Other Equipment and Materials

₱ 31,750

Renovation Materials

₱ 112,690

Plumbing Material

₱ 4,510

Electricity Material

₱ 37,564

Marketing Advertisement

₱ 6,840

License and Permit

₱ 5,000

Rental

₱ 70,000

Utilities

₱ 48,321.56

Labor Cost

₱ 36,600

TOTAL

₱ 1,638,647


132

Sales and Revenue Less : Cost of Sales Gross Profit Operating Expenses Rent Marketing Advertisement Permits Electric Bill Water Bill Internet Bill Fire Extinguisher Refill Salary and Wages 13 month pay SSS PHIC Office Supplies Total Operating Expenses Income Before Tax Prov. Income Tax (12%) Net Income

Year 1

Year 2

Year 3

Year 4

₱ 6,879,167

₱ 7,567,084

₱ 8,323,792

₱ 9,156,171

₱ 10,071,788

₱ 3,195,888

₱ 3,515,477

₱ 3,867,024

₱ 4,253,727

₱ 4,679,100

₱ 3,683,279

₱ 4,051,607

₱ 4,456,768

₱ 4,902,444

₱ 5,392,688

Year 1

Year 2

Year 3

Year 4

Year 5

Year 5

140,000

140,000

140,000

140,000

140,000

50,000

20,000

15,000

10,000

5,000

5000 501858.72 60000 18000

5500 552044.60 66000 19800

6050 607249.10 72600 21780

6655 667974 79860 23958

7321 734771.40 87846 26354

4500

4500

4500

4500

962692

1058961

1164857

1281343

875174 63600 46854 ₱ 7,950

69960 76956 84651.60 93116.76 51539.40 56693.34 62362.67 68598.94 ₱ 8,745 ₱ 9,619.50 ₱ 10,581.45 ₱ 11,639.60

₱ 6,880

₱ 7,568

₱ 1,775,316.72

₱ 8,325

₱ 9,157

₱ 10,073

₱ 1,908,349.00 ₱ 2,077,733.94

₱ 2,264,556.72

₱ 2,470,563.20

₱ 1,907,962.28

₱ 2,143,258.00

₱ 2,379,034.06

₱ 2,637,887.28

₱ 2,922,124.80

₱ 228,955.47

₱ 257,190.96

₱ 285,484.09

₱ 316,546.47

₱ 350,654.98

₱ 1,679,006.81

₱ 1,886,067.04

₱ 2,093,549.97

₱ 2,321,340.81

₱ 2,571,469.82


133

Return of Investment Net Income Contingency Fund (5%) For Future Expenses (60%) Share Holder (60%) Share Holders 20% each proponents Arvin Navarro Christian Limayo Marian Sotelo Andreana Zapanta Winston Santiago

Year 1

Year 2

Year 3

Year 4

Year 5

₱ 1,679,006.81

₱ 1,886,067.04

₱ 2,093,549.97

₱ 2,321,340.81

₱ 2,571,469.82

₱ 83,950

₱ 94,303

₱ 104,677

₱ 116,067

₱ 128,573

₱ 1,007,404

₱ 1,131,640

₱ 1,256,130

₱ 1,392,804

₱ 1,542,882

₱ 587,652

₱ 660,123

₱ 732,742

₱ 812,469

₱ 900,014

Year 1

Year 2

Year 3

Year 4

Year 5

₱ 117,530

₱ 132,025

₱ 146,548

₱ 162,494

₱ 180,003

₱ 117,530

₱ 132,025

₱ 146,548

₱ 162,494

₱ 180,003

₱ 117,530

₱ 132,025

₱ 146,548

₱ 162,494

₱ 180,003

₱ 117,530

₱ 132,025

₱ 146,548

₱ 162,494

₱ 180,003

₱ 117,530

₱ 132,025

₱ 146,548

₱ 162,494

₱ 180,003


134

A Feasibility Study on Wholesome Bread Bakeshop (Complete)

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