Feasibility Samople

Pamantasan ng Lungsod ng Muntinlupa
College of Business Administration
Chapter I
Executive Summary
A. Types of Business
1. Nature of Business
Nerrienas Food Company is a manufacturing type of business. It will
manufacture a highly specialized product govern by three individuals under the
partnership agreement. Since partners are college friends and already built a trust to
each other, they decided to combine their properties and money as a source of their
profit for the best interest of their business operation.
The proponents wished to enter the food industry specialized in creative

alternative yet nutritious snack/merienda for the reason that Filipino are known for
being a merienda lover. Just how much do, we, Filipinos love to eat, besides the usual
three meals a day, we have morning and afternoon snack so that cassava-custard cake
is one of the best option of Filipino in taking merienda. It can also be a dessert
because it is like a leche plan but more delicious than the leche plan.

2. Name
The owners decided the name of the company as NERRIENAs Food Co. It
was derived from the name of the owners, namely; Kristine wherein Ne was
taken. rrie for Jerrilyn and na for Ronalyn. Using Nerriena as proponents
company name was tribute for friendship and as a compliance to their promise
before, that they will going to establish a business under that firm name.
3. Product
Cassava Custard Cake is definitely a nutritious and delicious snack. Cassava
will partly added with choco-mocha which is a unique flavor cassava cake and to
make it different in taste into the other cassava products. It is an excellent source
of nutrition and energy. Other healthy ingredients are sugar, milk, coconut milk,
cheese etc.
B. Management, Marketing and Financial Highlights
Management Aspect
Once marketing issues have been addressed, it is the time to take a look at key
organizational issues. A study of this aspect will help the management to select the
appropriate form of business, design the internal structure and staff organization, with
who is the appropriate and qualified individual to manage the business or might as

well call on the certified attorney or other advisor if necessary. All of these should be
geared towards the efficient operation of the project.
Marketing Aspect
The aim of the marketing study is to ascertain the future total demand for the
product; determined the competitive situation of the product in the industry, establish
the annual quantity which it may sell, estimate the future selling prices and design of
the marketing program for the product.
The market analysis should be conducted because it is critical in the success
of the business. It results to information about the market potential which provides the
basis of accurate sale forecasts and marketing strategy.
The purpose of market analysis is to thoroughly acquaint yourself with all the
aspects of market so that you can formulate a plan to capture a share of it.
Financing Aspects
The cash requirements and financing leverage of the firm on one hand, and the
investment policies of institution on the other should be thoroughly weighed. The
purpose of this is to obtain adequate financing on the most reasonable terms.

C. Socio- Economic Contributions

Establishing a business is very risky especially now that our economy Is
facing economic crisis condition. Taking the risks is one way of proving that there is
always a way to balance every situation in any circumstances.
Being one of those manufacturers in the food industry, we assure that we will
contribute betterment not only for us but for everybody. First we want to promote
healthy food with regards to our product. Through cassava custard cake in its simple
way we can supply the excessive loss of nutrients to maintain healthy body function
for Filipinos.
Second, we fully understand that, to find a job today is really hard, so,
Nerrienas Food Co. is said to be a Job Creator
We are looking forward to generate income for economic benefits.

Chapter II
Marketing Plan
The marketing aspect is the most important part in making project feasibility study
because it serves as an instrument on the effectiveness of the strategies used as evidenced by
the sales turnover. The primary concern of the small business enterprise in making an
analysis on the trend of services and in manufacturing, the company will determine its
profitability but also the changing trends of market, for the producers/business owner to
come out with the new kinds of the product and manufacturing according to the needs of the
customer.
A. Product/Service
Food is in demand, the demand as evident, is taking a great share of the

market, just as Filipinos are starting to have the feel of enjoying quick merienda and
dessert.
Nerrienas Food Company provides Cassava Custard Cake that will suit
each customers taste preferences especially Filipinos because we Filipinos love to eat
kakanin even foreigners like it. Services will be open from 8:00 am to 8:00 pm
everyday.

B. Target Market
1. Area Coverage
Location is considered essential to the marketing mix, no matter good
your product /services if it is not accessible to the target market, the effort of
the management business found out to be useless. Poblacion as a melting pot
of Muntinlupa is the accessible target place by the proponent. Nerrienas Food
Company is located at the Poblacion Muntinlupa City beside Julies Bakeshop
near OLACS ( Our lady of Abandoned Church School) were the customer
could easily drop by to have merienda and refreshments.
2. Consumer
Cassava-Choco Delight is any age not less than 1 or 2 years old. Our product
is not just good for life but also helping consumers in maintaining their
healthy life.
C. Demand and Supply Analysis

1. Total Potential Demand
Over the years, the Philippines witnessed a substantial growth in the Manufacturing
and Food Industry food is intricately linked with its culture and traditions. Outside the
home, eating has become lucrative for the retail business. The demand for the food
like Cassava Custard Cake is now gaining for a lots of franchise business offered it.

Our company will be introducing a different style of making cassava cake and by the
product name Cassava-Custard Cake that will attract Pinoy taste preference. We have
computed the total population from the current population in Barangay Poblacion,
Muntinlupa City which is 80,801 and the growth rate is .014. See Table 1.
Table 1
Nerrienas Food Company
Demand Schedule
Potential Customers in Poblacion Muntinlupa City
YEAR
Estimated
Projected
Projected
Projected
Total
Total
Projected
Demand
# of
Demand in
Demand in
demand
Population
Demand
for CCC
Cassava
a Week
a Month
(Projected
.014
70%
5% of
Cake
80,801
81,932
83,079
84,242
85,421
56,561
57,352
58,155
58,969
59,795
demand)*12
Population
2010
2011
2012
2013
2014
2,828
2,868
2,908
2,948
2,988
months
3
3
3
3
3
8484
8604
8724
8844
8964
33,936
34,416
34,896
35,376
35,856
407,232
412,992
418,752
424,512
430,272
Note:
.014% Growth of Barangay Poblacion, Muntinlupa City from the Muntinlupa

Municipality Projected Population of Barangay Poblacion.
70% projected demand for Cassava Custard Cake for ages 5- above y/o (3 pieces
of cassava cake per order)

Table 2
Nerrienas Food Comapany
Projected Sales
Year
Supply Gap
*.014%
(per order)
Price
Annual Projected
** 5%
Sales
2010
2011
2012
2013
2014
57,012
57,819
58,625
59,432
60,238
30
31.50
33.08
34.73
36.47
1,710,360
1,821,299
1,939,315
2,064,073
2,076,404
Monthly Projected
Sales
142,530
151,775
161,610
172,006
173,034
Note:
.014% Growth Rate of Alabang basis for increase in supply gap
5% Inflation Rate basis for increase in price
3 slices of Cassava cake per order
2. Present Competitors
The 70% of the population of Barangay Poblacion is composed of 5 years old
and above. On the 70%, based on the survey that the proponents conducted 5% of the
total population will purchase Cassava-Custard Cake. From the total demand of
Cassava Food Industry we will have 14 % customers.

Competitors are as follows:

- Nenas Cassava store
33%
- Julies Bakeshop
28%
- Alvarez Bakeshop
25%
Table 3
Projected Number of Competitor
Total
Year
2010
2011
2012
2013
2014
Demand
Nenas
Julies
Alvarez
Cassava-
(Projected
Cassava
Bakeshop
Bakeshop
Custard
demand *12
Store
28%
25%
Cake 14 %
mons/order)
407, 232
412, 992
418, 752
424, 512
430, 272
33%
134, 387
136, 287
138, 188
140, 089
141, 990
114, 025
115, 637
117, 250
118, 863
120, 496
101, 808
103, 248
104, 688
106, 128
107, 568
*supply gap
57, 102
57, 819
58, 625
59, 432
60, 238

D. Marketing Program and Strategies
To make the people aware of this newly launched product, certain strategies
must be done even before operations. Printing of flyers will be one way of
introducing the product. The use of banners and streamers will also be effective.
Marketing Program
Product
There will be the same kind of compound to other in its nature but in its
content and mixture will differ for is more nutritious and delicious.
Pricing
As a start, we want to accept by society from the time we have opened the
business. We determine our prices by getting the large number of tallies to survey
which the people we have surveyed want the majority of the reasonable price the
price set is P30.00
E. Marketing / Selling Expenses
In this section of the marketing plan, the proponent has decided to give flyers
(leaflets), banners and streamers
Table 4
Types of advertisement
Flyers (leaflets)
Banners
Steamers
Total
Cost
Php. 1,500
Php. 1,000
Php 500
Php. 3,000

Chapter III
Production/ Operation Plan

A. Technical Production Description
The technical aspect of this study involves the proposed projects producing
process of the product, building and a structure, the capacity and design of the
machinery, plant size and plant layout.. This is also deals with the requirements with
the raw materials, and other supplies and the labor requirements.
The section on technical study to the Cassava-Custard Cake aims to provide a
description of the proposed process for producing Cassava Cake wherein items will
be presented only to the extent necessary to understand the business and come up
with realistic estimates costs.
The financial study will therefore reflect costs based on whatever technical
and production data the proponents and other industry sources provided. The result of
this study can calibrate and adjusted if there are charges in product design.
B. Production/ Operation Process

1. Step by step procedure in making Cassava-Custard Cake(Cassava Cake)
Step 1:
Grind the raw cassava
Step 2:
Squeeze the grinded cassava

Step 3:
Mixed all the ingredients
Step 4:
To make topping, combine condensed milk, egg yolk, coconut

milk and sugar
Step 5:
Spoon 1 tablespoon of caramelized sugar (for topping) into the

(cooking pan) llanera for topping purposes.
Step 6:
Put 1 cup of mixed cassava into the (cooking pan) llanera.
Step7:
Meanwhile, boil water
Step 8:
When the water gets to a rolling boil, arrange the llanera with cassava
in the steamer and between stand for maximum of 1 hour.
C. Manufacturing Process
Grinding- Squeezing- Mixing- Boiling Steaming

2. Labor and Machinery requirements per step
To complete the flow of the operation the following are needed:
Table 5
LABOR
Food service supervisor Manager
REQUIREMENTS
Supervise and monitor the flow of production
Secure the quality if the product being

purchase
Production Chief (cook)
Do the tabulating and daily recording of sales

In charge in all product preparation
Checks all products as it leaves the

production area and tabulates each individual
order or proportion of the product.

Cashier/ Service Crew
Receiving payment made by the customer
Itemize and total all customer order (per day)
The following are the machines needed for the company operation:
Table 6
MACHINES / EQUIPMENTS
Steamer
Grinder
Llanera (cooking pan
USES
- Use to cook / steam the cassava cake.
- Grind the cassava into a very small pieces
- Use to have different size and designs of Cassava
Electric Stove
Freezer
cake
- Use to cook the product
- A storage cabinet, compartment. Or room where food
or other perishable goods can be frozen and preserved
at a very low temperature.
D. Machinery/ Equipment Requirement

Table 7
ITEM
1. Freezer
2. Electric Stove
3. Grinder
4. Llanera (cooking pan)
5. Steamer
Total
QUANTITY
1 pc.
2 pcs.
2.pcs.
300 pcs.
2 pcs.
COST
10,000.00
5,000
1,500
3,000
3,000
22,500

E. Raw Materials Requirement
Production Cost
100 pcs of Cassava (produce)
Table 8
Direct
Unit(s)
Cost
Unit
Total
Materials
Cassava
Chocolate
20 kilos
320 ml
10.00
76.00
Per kilo
Per piece
200
76
(powder)
Margarine
Cheese
15 grams
2 boxes
25.00
32.00
Per piece
Per box
76
72
Coconut Milk
Milk
10 kilos
5 pieces
11.50
62.00
Per kilo
Per piece
116
310
(condense)
Egg
Sugar
50 pieces
5 kilos
4.00
29.80
Per piece
Per Kilo
256
149
Total
Indirect
Materials
Plastic box
Plastic bag
Unit(s)
500 pieces
1,000 pieces
Cost
Php.1,255
Total
Unit
Php.50/100pcs. Per pieces

Php.10/ 100pcs. Per pieces
Php 250.00
Php 200.00
Php. 450.00
Total Direct and Indirect Materials

Multiply by
Cost Per Order (DM)
Multiply by
1,705
3 / slices
5,115
87 / days
445,005

Divide by Units to be Produce

Cost of Direct Materials (order)
Divided by
Cost of Direct Materials (units)
Direct Labor
No. of Crew
Production Laborer
1
Divided by units to be produce
Divided by
Direct Labor Cost
Factory Overhead
13th Month Pay
Payroll Taxes
Insurance
61,763 / units
7.21 / order
3
2.40 / unit
Rate/ day
300
monthly
9,000
45,000
30,600
754
Annual
108,000
61,763
3
0.58 / unit
Light and Water

Repair and Maintenance
Rent
Depreciation
Total
29,880
1,885
2,500
7,682
118,301
Divided by Units to be produce

Cost per Unit
61,763
1.92 / unit
4.90 / unit
3
14.70
14.99
(29.69)
P30.00
Multiply by
Cost per Order
Mark up (102%)
Price

F. Plant / Factory Location.

Location is a vital part in the success of the business to be established. Its determines
the feasibility and accessibility to the propose customer.
Cassava-Custard Cake is proposed in National Road Poblacion, Muntinlupa City
besides (OLACS) Our Lady of Abandoned Church School.

G. Plant Layout
This includes the factor plan of the establishment. This will gives us an idea of
how it will look like when it is finished. Also, the proposal layout is to be able to
allocate divide or at least can properly minimized the space.

H. Waste Disposal System

Garbage shall be disposed through the garbage collector. Garbage truck
collectors usually garbage daily and the trash should be disposed properly. The
companys waste disposal is located at the backside near delivery lock of the store.
Garbage will compose of biodegradable and non- biodegradable with separate trash
cans.
Water waste shall be disposed through drainage pipers installed in the
premises. The drainage pipers course the ways to the main sewerage system in the
area.
I. Quality Control
Nerrienas Food Company aims to having satisfaction to each customers that
consumes their product. Certain standard measures should be settled to ensure
qualities of the product as well as to service. Below are someway to provide quality
control system.
Standard recipe
Standard sized and quality
Proper sanitation
Proper hygiene and cleanliness on the production (includes the proper attire of the
crews)

Chapter IV
Organizational Structure
The organization Plan includes the study of the organization and forms of the
business with its keys personnel and officers. In this aspect we can determine the real
effectiveness of the organizational structure. The organizational plan is also important
because it presents the information and planning up the initial operation of the
business. The effectiveness of this plan will bring to realization the feasibility of this
project.
A. Legal Form of the Business

The proposed business venture named Nerrienas Food Company will be organized
as a partnership; an association of two or more persons who contribute money,
property, talent or industry with the intention dividing the profit and losses among
themselves according to their agreed ratio. Each partner is personally liable for any
debt incurred by the partnership.

B. Organizational Structure
Manager(s)
Packaging
Purchaser
Chief Cook(s)
Cashier(s)/
Crew
C. Qualification of Officers
The propose business will be the General Manager, Finance Manager,
Supervisor and Customer Relation Staff or Service Crew. The employees will be
required to work 8 hours including one hour break a days. The business will start
operating from 8am to 8 pm equivalent to 12 hours. So if it is necessary in shifting
schedule, it is allowable depending on the availability of each employees/staff. Each
employee will do their duties and tasks assigned to them. It can be expected that
different special services will perform by each staff, according to the needs of the
customer.

Table 9
General Manager
JOB SPECIFICATION
JOB DESCRIPTION
Single
25-35 years old
At least 3 years of working
Will handle overall movement of

business
Will undertake the decision

making aspect of the business
experience
Must have excellent skills in
Will allocate resources among

various assets
managing a business
Analytical, hardworking and
Responsible in preparing
result oriented
financial statement every end of
Leadership Skills
the month; Income statement,
Graduate in BS Management
Balance sheet and Cash Flow
Responsible in disbursements of
fund and as well depositing sales
in the bank.
Table 10
Production Chief or Cook
JOB SPECIFICATIO
18- 25 years old
At least 2 years in College
participates in the preparation
(HRM Course)
and serving of meals
Must have good Cooking
Has a pleasing personality
JOB DESCRIPTION
The chief cook direct and
Determines things and sequence

of operation required to meet
serving times
Inspects galley and equipment

for cleanliness and proper
storage.

Table 11
Cahier or Service Crew
JOB SPECIFICATION
18-25 years old
phone calls
At least 2 years in College (have
background in Accountancy)
Must have good public relation
Has a pleasing personality
JOB DESCRIPTION
Will handle all inquiries and
Do record keeping and
tabulating of sales (per day)
Itemize and total all customer

order (per order)
Prepares sales summary

D. Gantt Chart
June
July
Aug
Sep
Oct
Nov
Dec
Jan
Feb
1. Gathering of useful data and

information
2. Preparation procurement of location
site
3. Processing the permits and license to be
needed
4. Determining and purchasing of
materials
5. Site development
6. Acquisition of equipment, furniture
and supplies
7. Advertising and promotion
8. Recruitment and selecting of
employees
9. Training employees
10. Opening of the store
E. Administrative Expense
Table 12
Position
Food Production
No. of Employees
2 persons
Rate per Month

9,000.00
Monthly Cost
18,000.00
Chief Cook
Cashier/Service
2 persons
9,000.00
18,000.00
Crew
Packaging Crew
Total
1 person
5 employees
9,000.00
27, 000.00
18,000.00
54,000.00
Note:
Minimum rate of employees P 300.00 per day.

Chapter V
F. List of Schedule
Schedule 1 Projected Sale
Year
2010
2011
2012
2013
2014
Supply Gap
57, 012
57, 819
58, 625
59, 432
60, 238
Price
30
31.50
33.08
34.73
36.47
Sales
1,710,630
1,821,299
1,939,315
2,064,073
2,196,880
Schedule 2-a Cost of Sale

Items
Raw Material Used
Direct Labor
Factory Overhead
Total Manufacturing Cost
Add: Finished Goods, Buy
Total Available for Sales
Less: Finished goods, Ending
Cost of Sales
2010
148,321
35,823
118,585
302,729
302,729
26,368
276,361
2011
169,818
40,433
132,754
343,005
26,368
369,373
28,089
341,284
2012
181,069
42,364
138,706
362,139
28,089
390,228
29,896
360,332
2013
192,571
44,333
144,774
381,678
29,896
411,574
31,848
379,726
2014
205,016
46,339
150,954
402,309
31,848
434,157
33,885
400,272

Schedule 5
Insurance
Items
Factory Machinery & Equipment
Office Equipment & Furniture
Other Equipment
Total
Schedule 6
Base
22,500
11,485
3,725
Rate
2%
2%
2%
Insurance Operating Factory

450
229.7
74.5
754.2
70%
450
160.79
610.79
30%
68.91
74.50
143.41
Depreciation
Items
Total
Estimated
Cost
Life
2,500
Office Equipment
11,485
Factory machinery &
Leasehold
Value
Annual
Operating Factory
Depreciation
70%
30%
500
400
280
120
500
2,237
2,237
22,500
500
4,400
3,725
500
645
451.5
193.5
7,682
2,968.5
4,713.5
Improvement
4,400
Equipment
Other Equipment
Total
Schedule 7
Rent Expense
Rent Expense
2010
2011
2012
2013
2014
30,000
31,500
33,075
34,729
36,465

Schedule 10
Starting Expense
Pre- Operating Expense:
Securities and Exchange Commission
2,000.00
Bureau of Internal Revenue
2,500.00
Annual registration of Business Permit (mayors Permit)
250.00
Annual Barangay Clearance Permit
500.00
Annual Sanitary Clearance
500.00
Annual Community tax Certificate
100.00
Annual Garbage Fee Payment
150.00
Annual Signboard Fee Payment
100.00
Annual Health Certificate fee Payment
135.00
Annual General Insurance Policy
450.00
Department of Health
1,500.00
Zoning Clearance
160.00
DTI Permit
365.00
Total
8,710.00
Add: Advertising
3,000.00
Total Pre-Operating Expense
11,710.00

Schedule 17
Property Plant and Equipment
Property, Plant and Equipment

Leasehold Improvement
Office Equipment
Wall Clock
Electric fan
Ceiling fan
Lights (day light 40 watts)
Calculator
Office Furniture
Office table
Unit
Price
2
1
2
1
2
300
1,500
2,400
340
1,000
2,000
Total
2,500
5,590
Office Chairs
Cabinet
Factory Equipment
Flat Tray
Scooper
Knife
Basin
Chopping Board
Trash Can
Laddle
Weighing Scale
Measuring Cup
Chairs
Sink
Toilet Bowl
Freezer
Steamer
Grinder
Stove
LPG
1 set
1
1,000
4,195
3
2
1
2
1
2
4
1
1
2
1
1
255
151
800
120
249.99
299.50
399.95
269.75
99.99
300
2,345
500
1
3
1
1
1
7,195
10,000
5,500
8,500
1,500
580
31,870.18
47,155.18
Total

Schedule 18
Partner Equity
Capital Needed:
135,000
Capital Contribution:
Owner 1
(Zamora)
45,000
Owner 2
(Sales)
45,000
Owner 3
(Kosca)
45,000
Total:
135,000

Schedule 19
Accrued Expense
Accrued Payable, end
Light and Water Utility
Payroll Taxes
Total
Breakdown
Accrued light and water
Ending Negative
Beginning
2010
2011
2012
2013
2014
29,880
2,250
32,130
31,374
2,363
33,737
32,943
2,481
35,424
34,590
2,605
37,195
36,319
2,735
39,054
(2,990)
(3,289)
2,990
(3,618)
3,289
(3,980)
3,618
(4,378)
3,980
Light and water operating

Payroll Taxes FOH
Payment
Accrued Payroll Taxes
Ending Negative
Beginning
Payroll Taxes operating
Payroll Taxes FOH
Payment
20,916
8,984
29,890
21,962
9,412
31,075
23,060
9,883
32,614
24,213
10,317
34,148
25,424
10,856
35,882
2,250
2,363
2,250
24,570
9,412
333,869
2,481
2,363
25,799
9,883
35,564
2,605
2,481
27,089
10,317
37,282
2,735
2,605
28,443
10,856
39,169
23,400
8,964
30,114

Schedule 20
Office Supplies
Quantity
Units
Cost
Unit
2
1
1
Reams
Book
Ream
220.00
65.00
60.00
Ream
Book
Ream
Total
Annual
Monthly Used:
Bond Paper
Record Book
Order Slip
Total
Annual Used:
440
65
60
3,280
780
720
6,780
Time Card
Storage Box
Ball Pen
Pencil
Pentel Pen
Folder
Total
1
1
5
5
2
10
Ream
Pc
Pcs
Pcs
Pc
Pc
26.00
275.00
5.00
5.00
25.00
5.00
Ream
Pc
Pcs
Pcs
Pc
Pc
Total
26
275
25
25
50
50
312
3,300
300
300
600
600
5,412
12,192


Project Cost
Capital Outlay
Leasehold Improvement
Office Equipment
Office Furniture
Factory Equipment
Total Capital Expense
Working Capital
Operating
Pre-Operating
Salaries and wages
2,500
5,590
7,195
31,870.18
47,155.18
11,710
51,000
Payroll Taxes
Office Supplies
Water and Electricity
Allowance for Contingency
Total Working Capital
Capital Needed
Capital Contribution
J. Kosca
R. Sales
K. Zamora
3,090
12,192
2,490
565.50
4,713.50
84,921
132,076.18
135,000
45,000
45,000
45,000

Profitability Ratio
Net Income
2010
781,394
2011
845,512
2012
906,369
2013
971,171
2014
1,039,753
Total Assets
500,077
758,418
1,020,763
1,299,427
1,586,229
156%
112%
89%
75%
66%
Return in Income
Payback Period
Year
Cost of Investment
to be Recovered
2010
135,000
2011
Net Operating
inflows
Balance
Payback Yrs.
781,394
(646,394)
0.17
(646,394)
845,512
(1,491,906)
(0.77)
2012
(1,491,906)
906,369
(2,398,028)
(1.65)
2013
(2,398,028)
971,171
(3,438,028)
(2.47)
2014
(3,438,028)
1,039,753
(4,477,781)
(3.31)

Return on Sales
Year
Net Income
Net Sales
Return on Sales
2010
2011
2012
2013
2014
781,394
845,512
906,369
971,171
1,039,753
1,710,360
1,821,299
1,939,315
2,064,073
2,196,880
46%
46%
47%
47%
47%
Break Even Analysis

Variable Cost
Direct Materials
Direct Labor
Indirect Materials
Factory Supplies
Office Supplies
Utilities Expense
Vat Expense
Total
2010
66,910
72,263
122,291
148,231
1,382
29,880
1,320
16,298
458,575
2011
71,506
80,866
135,450
169,818
1,325
31,374
1,386
16,988
508,713
2012
75,528
84,043
138,706
181,069
1,392
32,943
1,455
17,210
532,346
2013
80,036
87,280
142,696
192,571
1,460
34,590
1,528
17,429
557,590
2014
84,636
90,572
146,741
205,016
1,535
36,320
1,604
17,648
584,072
Production
Variable cost/unit
316,417
1.45
384,413
1.32
402,011
1.32
420,595
1.36
440,292
1.33
3.00
1.45
1.55
3.15
1.32
1.83
3.31
1.32
1.99
3.47
1.36
2.11
3.65
1.33
2.32
51.67%
58.10%
60.12%
Selling Price
Variable cost/unit
Contribution Margin
Contribution Margin
Ratio
60.81%
63.52%

Fixed Cost
Payroll Taxes
Light and water
Contingency
Advertising Expense
Total
Production
Fixed cost/unit
Fixed cost
2010
30,600
1,885
29,880
7,682
3,000
73,047
2011
32,130
1,979
31,374
8,066
3,150
76,699
2012
33,736
2,078
32,943
8,469
3,308
80,535
2013
35,423
2,182
34,590
8,892
3,473
84,560
2014
37,195
2,291
36,320
9,337
3,647
88,790
316,417
0.24
384,413
0.21
402,011
0.21
420,595
0.21
440,292
0.21
76,647
80,479
84,504
88,728
93,166
Over CM/unit
BEP in units
1.45
52,860
1.32
60,969
1.32
64,018
1.36
65,241
1.33
70,050
Fixed cost
Over CM ratio
BEP Sales
76,647
51.67%
148,839
80,479
58.10%
138,518
84,504
60.12%
140,559
88,728
60.18%
145,910
93,166
63.52%
146,672

I Demographic Profile
1. Gender
Male
Frequency
153
Percentage
40%
Female
233
60%
Total
386
100%
7-18
52
13%
19-25
22
6%
26-30
31-35
36-40
60
97
25
16%
25%
22%
2. Age
41-50
50 above
3. Civil Status
Single
Married
Others
4. Monthly Income
5,000-7,500
7,501-10,000
10,001-12,500
12,501-15,.000
15,001 above
15%
54
4%
14%
107
258
21
28%
67%
5%
103
97
55
60
71
27%
25%
14%
16%
18%

D. Office Equipment and Factory Supplies

Table 9
Factory Supplies
Flat Tray
Scooper
Knife
Basin
Chopping Board
Trash can
Calculator
Weighing Scale
Measuring Cups
Chairs
Quantity
3
2
1
2
1
2
2
1
2
2
Unit(s)
Pcs
Pcs
Set
Pcs
Pc
Pcs
Pcs
Pc
Set
pcs
Cost
85
75
800
60
249.99
199.75
500
269.75
99.99
150
Unit
Pc
Pc
Set
Pc
Pc
Pc
Pc
Pc
Set
pc
Total
255
151
800
120
249.99
299.50
1,000
269.75
99.99
300
Total
Office
Equipment and
Furniture
Office table
Office Chair
Electric Fan
Ceiling Fan
Light
Cabinet
Total
3,545.23
Quantity
Unit(s)
Cost
Unit
Total
1
1
1
2
2
1
Pcs
Set
Pc
Pcs
Pcs
pc
2,000
1,000
1,500
1,225
170
4,195
Pc
Set
Pc
Pc
Pc
Pc
2,000
1,000
1,500
2,450
340
4,195
11,485

Office Supplies
Bond Paper
Ballpen
Pencil
Folder
Pentel Pen
Envelope
Trash can
Record Book
Order Slip
Time Record
Storage Box
Quantity
2
5
5
10
2
10
2
1
1
1
1
Unit(s)
Ream
Pcs
Pcs
Pcs
Pcs
pcs
Pcs
Box
Ream
Ream
Pc
Cost
220
10
10
3
25
5
80
65
60
26
275
Unit
Pc
Pc
Pc
Pc
Pc
Pc
Pc
Box
Ream
Ream
Pc
Total
440
50
50
30
50
50
160
65
60
26
275
Total
Others
Supplies
Sink
Wall Click
Toilet Bowl
Total
Total
Php 1,354
1
2
1
Pc
Pcs
pc
2,345
150
500
Pc
Pc
Pc
2,345
300
500
3,145
Php22,733.23

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Pamantasan ng Lungsod ng Muntinlupa

College of Business Administration

The proponents wished to enter the food industry specialized in creative

Pamantasan ng Lungsod ng Muntinlupa

Pamantasan ng Lungsod ng Muntinlupa

Pamantasan ng Lungsod ng Muntinlupa

C. Socio- Economic Contributions

Pamantasan ng Lungsod ng Muntinlupa

Food is in demand, the demand as evident, is taking a great share of the

Pamantasan ng Lungsod ng Muntinlupa

C. Demand and Supply Analysis

Pamantasan ng Lungsod ng Muntinlupa

.014% Growth of Barangay Poblacion, Muntinlupa City from the Muntinlupa

Pamantasan ng Lungsod ng Muntinlupa

.014% Growth Rate of Alabang basis for increase in supply gap

5% Inflation Rate basis for increase in price

3 slices of Cassava cake per order

Pamantasan ng Lungsod ng Muntinlupa

Competitors are as follows:

Pamantasan ng Lungsod ng Muntinlupa

Pamantasan ng Lungsod ng Muntinlupa

Production/ Operation Plan

B. Production/ Operation Process

Grind the raw cassava

Squeeze the grinded cassava

Mixed all the ingredients

To make topping, combine condensed milk, egg yolk, coconut

Spoon 1 tablespoon of caramelized sugar (for topping) into the

Put 1 cup of mixed cassava into the (cooking pan) llanera.

Meanwhile, boil water

Grinding- Squeezing- Mixing- Boiling Steaming

Secure the quality if the product being

Production Chief (cook)

Do the tabulating and daily recording of sales

Checks all products as it leaves the

Pamantasan ng Lungsod ng Muntinlupa

Cashier/ Service Crew

Receiving payment made by the customer

Itemize and total all customer order (per day)

D. Machinery/ Equipment Requirement

Pamantasan ng Lungsod ng Muntinlupa

Php.50/100pcs. Per pieces

Total Direct and Indirect Materials

Pamantasan ng Lungsod ng Muntinlupa

Divide by Units to be Produce

Light and Water

Divided by Units to be produce

Pamantasan ng Lungsod ng Muntinlupa

F. Plant / Factory Location.

Pamantasan ng Lungsod ng Muntinlupa

Pamantasan ng Lungsod ng Muntinlupa

H. Waste Disposal System

Standard sized and quality

Pamantasan ng Lungsod ng Muntinlupa

A. Legal Form of the Business

Pamantasan ng Lungsod ng Muntinlupa

Pamantasan ng Lungsod ng Muntinlupa

25-35 years old

At least 3 years of working

Will handle overall movement of

Will undertake the decision

Must have excellent skills in

Will allocate resources among