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CHAPTER I

EXECUTIVE SUMMARY

Filipinos have always been excited on trying out something new. I bet most of
us would venture out looking for new restaurants or food chains as soon as we got
paid from work. We look for that someone who will serve us something new on the
table without giving us disappointments and would not make us think that we had
wasted our money on a piece of junk. With that being said, we Churreria de Manila
would like to offer you the Latin American pastry churros. Unlike other types of
pastries, churros’ recipe is not that complicated making it the perfect product to
make innovations and makes it possible to be set up in just a stall. Let us give you
something to look forward to with our mouth-watering line of products that will not
fail to cheer you up in any day or occasion.

The idea of our business name is from the spanish term of a churros store
"Churreria" and our country's capital "Manila" with our goal for expanding our
business in different parts of Metro Manila first but not solely. With the small
number of restaurants and stalls that offer such pastry in the market we believe
that it is not impossible to achieve our aim.

Setting up our business in SM Center Valenzuela, people within or nearby the
city especially those students from close schools will soon be introduced with our
delicious product menu making us probably the first to offer churros in the area.

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CHAPTER II
BUSINESS CONCEPT

Churros is a Latin originated pastry created by Spanish shepherds. Its
popularity have reached different countries including the Philippines. However,
while churros have been well known to those belonging to the high society, a lot of
people belonging to lower middle and lower class are not that familiar to this type of
pastry. With this, the proponents decided to open up a stall and sell variants of the
product.

Churreria de Manila is a churros stand with a touch of elegance and class yet
offers in our menu products that are relatively cheaper compared to other churros
stores without sacrificing good quality and top-end service. We have line of products
that will allow the customers to enjoy churros just like the way they wanted to.

Our menu includes dipped churros with dips of chocolate, dulce de leche,
matcha, salted caramel and strawberry. Bite-size churros, which comes along with
two free toppings of your choice, a base topping of either whipping cream or
flavored syrup and a second topping of marshmallows, sprinkles, rice crispies,
chocolate kisses, nips or oreos. For our front liner, we have combined two pastries
which have gained popularity just recently, the cheesecake churros. We also serve
beverages that complements the taste of the products, giving the customers an
even more delighted taste buds. Tables and chairs will also be set up in front of the
stall to accommodate and provide convenience to the customers

Since churros in its basic form is a fried dough, it is perfect to eat while taking
a walk on the mall or doing some light shopping or even if you just happen to stop
by at the mall to look for a snack that won't be messy to eat while in the cab when
you are in a hurry. Our product is definitely easy to eat wherever you go or whatever
you might be doing.

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CHAPTER III
DESCRIPTION OF THE BUSINESS

A. BUSINESS NAME
Since Churros rooted its origin in Latin American countries primarily Spain, it
only makes sense to introduce the product in a way that it will be easy for the
customers to realize where the pastry came from. So we named our business
"Churreria de manila". "Churreria", the Spanish term for a Churros store and
"Manila" the country's capital with our ambition of expanding the business first
in the national capital region.
B. BUSINESS LOGO

We decided to make our logo simple yet pleasing to the eyes. It is in a circle
form with two red dots at the left and right side which serves as the logo's eyes
with churros at the bottom as its lips or mouth forming a smile. The most
significant part is the churros which can be seen as mouth smiling. It symbolizes
that our product 'churros' will guarantee to make you smile.

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000. Chavez.000.C. 150.00 TOTAL P 750.000. 150.000. Ignacio. Dianne D. Lindayag.00 Cucharo. With this. Dianne D.000. PARTNERS CAPITAL CONTRIBUTION Chavez. Stella Grace P 150. Princess Danica Mae A. Mariel B. Cucharo.00 Lindayag. 150.000. Annabelle C. The partners agreed to invest an equal amount of P 150. MODE OF FINANCING *TENTATIVE PA YUNG MISMONG CAPITAL CONTRIBUTION Churreria de Manila will be fully set-up and financed by a formed partnership between five (5) people: Stella Grace P. VISION. D. 150.00 Ignacio. Annabelle C.00 CHAPTER IV MISSION. Mariel B. we decided to put up a stall in SM City Valenzuela wherein students from nearby schools spend their free time and is one the places where people in the vicinity went for a shopping. Simora. good atmosphere and a huge number of people around or passing by at the area. LOCATION To ensure the progress of the business. the location should have highly accessible roads. AND OBJECTIVES MISSION 4 . Princess Danica Mae A.000 of capital each and to divide the profits/losses equally.00 Simora.

To provide individuals a chance to taste a piece of the Latin American Culture with our own recipe of churros while introducing a variety of this product that will guarantee to bring satisfaction and delight to the taste buds. Craving for a fresh bread while working for weeks to months in 5 . A.  Increase the business profit compared to previous years.  To continue innovations and create new varieties of the product that the business will offer to the public. stimulate productivity. HIGHLIGHTS OF THE PROJECT *SO FAR SI PUFFY LOVE PA LANG NAKIKITAAN KO NITO TANGGALIN NA LANG NATIN ANG LAKING ARIES E.  To maintain a good relationship between the employers and the employee to. OBJECTIVES Short Term Objectives  To be able to meet the people's demand for churros. AY ESTE SAGABAL OR HASSLE.  Receive positive feedbacks from the customers Long Term Objectives  Be responsive in the changing wants and needs of the customers to guarantee full satisfaction. VISION To be known and acknowledged in the field of pastry arts and expand our business not just in the boundaries of the Philippines but also across the six continents.  To create more branches that will be beneficial not only to the business owners but also to ordinary people through employment or creation of jobs. History It was the Spanish shepherds who are responsible for the creation of this scrumptious pastry.

The shepherds got this idea from a Chinese originated snack called 'Youtiao' which means 'oil-fried devil' which symbolizes the song dynasty official qin hui and his wife. they decided to create their own and coined its name from the sheep "Churra" of the Iberian peninsula. Project Timetable and Status *ITO YUNG HASSLE YEAR 2017 2018 MONTH\ACTIVITI JUN JUL AUG SEP OCT NOV DEC JAN ES C. The horns of the animal is said to have some resemblance with the Churros. Nature of the industry Churreria de Manila is one of the many snack bars in the industry with its core objective to innovate and introduce Churros in a unique and wide varieties along with drinks to complement the product's taste that will suit the taste and bring satisfaction to every type of people. Project Cost *NEED NA LANG FILL-UP AN PROJECT COST FIXED COST Machineries and Equipment Furniture and Fixtures TOTAL PRE-OPERATING EXPENSES Permits and Licenses Prepaid Rent INITIAL WORKING CAPITAL Raw Materials Kitchen Tools Store Supplies Office Supplies Cleaning Materials 6 . B. D.the top of the mountain.

Sanitary Supplies Utilities Expense Professional Fee (Annual) Advertising Expense Miscellaneous TOTAL TOTAL MARGIN OF SAFETY TOTAL PROJECT COST CHAPTER V THE MARKET A. CUSTOMERS 7 .

995 2020 12.482 TOTAL 11.300.172 2021 12. ***Average daily population x 360 days YEAR AREA POPULATION 2017 SM Center Valenzuela 4.654 4.550 11.097 Average Daily Population** 11.621.45% 8 .490. the proponents conducted a manual head count at the 3 entrances of the mall for four (4) days.300.218 3. The table below shows our computation in getting the average daily population: MONDAY WEDNESDAY THURSDAY FRIDAY Main Entrance 5.425.149 2nd Entrance 3.054 3. 300.271 2.946 × 360 Annual Population=4.466 3rd Entrance 2.853 6. those belonging to middle class families and people within or near Valenzuela who goes to the city's SM center regularly or occasionally.736 2019 12. Size of the Population To determine the average daily population of the mall.506 2.473 4.342 11.555.837 4.686 5.358 3.362. Our target market includes those who are 16 years old and above. 380 *The manual count was conducted from 10am-9pm in accordance with the mall hours **Average Daily Population was computed by getting the total of the headcounts then divided by the number of manual counting days.294 4.331 *Note: The average population growth rate of Valenzuela City is 1.380 Method of Projection: Average Daily Population x 360 days = Annual Population Annual Population=11.793 13. 380 PROJECTED POPULATION YEAR TOTAL POPULATION ANNUAL POPULATION 2018 12.280 2022 12. 946 2017 Annual Population*** 4.119 4. Identify the respondents The respondents of the study are the people living within or nearby the area with age bracket of 16 years old and above who usually goes to SM center Valenzuela.369 2.370 7.

300. 400 respondents. It is composed of questions with a range of choices to determine the respondents’ opinion regarding our product.300. Instrumentation The proponents gathered information from respondents through the use of a survey questionnaire. The data gathered are then interpreted into tables and figures and further analyzed. n = Sample size N = Population size e = Margin of error 1 = Constant Value 4.380 n= 1+10.300.750.380 n= 1+ 4.300.300. 9 .751.380(0. Respondents are asked to check or mark the boxes representing their answers.300.0025) 4.300.95 4. The respondents of our market research were chosen randomly and entirely by chance.95 n=400 respondents The proponents used the Slovin’s formula to get the number of respondents from the annual population of 4.380 n= 1+ 4.Population and Sample Size N n= 1+ N e 2 Where.96.05)2 4.380 n= 10. rounded-off.380(0. The computation yielded a result of 399. Sampling Design The proponents used the random sampling technique.380 derived from the average daily population of the SM Center Valenzuela mall goers with a marginal error of 5%.

It first opened its store in the food court area of SM North Edsa.facebook. They also serve hot and cold chocolate drinks and coffees. It has 60 stores placed all over the country. Food menu ranges from P30-P55 pesos depending on its filings. It is crucial that the business create a product that stands out or at least different from its competing stores. the owners should have enough knowledge about their possible competitors around the area.B.com/FamousBelgianWafflesOFFICIAL/  Average daily sales in units: 50  Peak hours: 2:00pm-4:00pm 10 .browniesunlimited. Source: https://www. It products costs P25-P35 per piece.com/  Average daily sales in units: 80  Peak hours: 5:00pm-7:00pm Famous belgian waffles It was established by Innovention Food Asia Co. and offers affordable and delicious waffles with different fillings and combinations to choose from. COMPETITORS In setting up the business. Source: http://www. The following are direct competitors of the business: Brownies unlimited Brownies unlimited started its operations on 1989 in SM Makati and is probably one of the most popular store that offers a wide range of brownies and other types of pastry like cupcakes and meringues.

Since then. Source: https://www. Massachusetts. the stores fine and tasty doughnuts have roused to popularity in 33 countries with more than 11. iced. hash browns. MARKET RESEARCH 11 . etc. Their regular donuts costs P20 and P30 for its premium donuts other types of pastries price range from P40-P75. wraps.000 restaurants.facebook.Dunkin’ Donuts William Rosenberg opened the store during 1950 in Canton. bagels. as well as hot. muffins. Its menu also includes croissants. and frozen beverages.com/DunkinDonutsPH/  Daily sales in units: 200  Peak hours: 5:00pm-7:00pm C.

C. 1 Survey Analysis TABLE 2.1: AGE 12 .

29 37 9. Ten people comprised 2.25 65 and above 0 0 TOTAL 400 100% FIGURE 3. TABLE 2.75 37 .57 58 .75% followed by aged 23-29 with a percentage of 9. RANGE FREQUENCY PERCENTAGE (%) 16 – 22 319 79.36 37 .22 23 . 4.43 17 4.1: DISTRIBUTION OF RESPONDENTS ACCORDING TO AGE 4% 3% 0% 0% 16 .2: STATUS STATUS FREQUENCY PERCENTAGE (%) Employee 115 28.50 51 . Respondents aged 30- 36 took up 3.43 44 .75 13 .29 4% 30 .25 30 .75 23 .64 9% 65 and above 80% The table shows that majority of the respondents are aged 16-22 covering 79.36 15 3.25%.25 58 .57 1 0.25% are 37-43 years of age. There were no respondents from age 65 and above.64 1 0.50 51 .5% of the respondents while both 51-57 and 58-54 years old have a percentage of 0.75% of the survey.25 44 .25%.50 10 2.

Student 285 71. 14 .25% or 285 out of 400 of the respondents are comprised by students while the remaining 115 or 28.25 TOTAL 400 100% FIGURE 3.2: DISTRIBUTION OF RESPONDENTS ACCORDING TO STATUS 29% Employee Student 71% The table shows that 71.75% are employed.

000.000 -20.3: DISTRIBUTION OF RESPONDENTS ACCORDING TO MONTHLY INCOME FOR EMPLOYEE 10% Below P10.001 .000 30% 17% P30.61 P20.39 P30.000 P10.57 P10.P20.001 .001 and above 43% The table shows that respondents earning below P10.001 .3: MONTHLY INCOME FOR EMPLOYEE RANGE FREQUENCY PERCENTAGE (%) Below P10. 17.001 and above.43 TOTAL 115 100% FIGURE 3.000 49 42.001 and above 12 10. The biggest bracket covering 49 respondents or 42.43% earns P30.001 .001 .61% receives a monthly income of P10.000 20 17.P20. 15 .57%. TABLE 2.P30.P30.000 and only 12 people or 10.000 took up 29.000 P20.000 34 29.P30.39% of the respondent’s monthly income ranges from P20.

44% of the students have an allowance of P201 .56% of the respondents.P300 and 13 students receive a generous amount of P301 and above which is only 4.44 P301 and above 13 4.89 P201 .P200 constitutes more than half of the respondents with 57.4: DISTRIBUTION OF RESPONDENTS ACCORDING TO DAILY ALLOWANCE FOR STUDENTS 5% 15% 22% Below P100 P101 .4: DAILY ALLOWANCE FOR STUDENTS RANGE FREQUENCY PERCENTAGE (%) Below P100 63 22.11 P101 .P300 P301 and above 58% The table shows that 22.P200 P201 .56 TOTAL 285 100% FIGURE 3.11% of the respondents answered that they receive allowance lower than P100. Students having daily allowance of P101 .P300 44 15. 15. TABLE 2. 16 .89%.P200 165 57.

TABLE 2.50 TOTAL 400 100% FIGURE 3. TABLE 2.5% said they buy churros and 126 or 31.5% said they don’t.5: DISTRIBUTION OF RESPONDENTS WHO BUY CHURROS 32% Yes No 69% The table shows that 274 respondents or 68.50 No 126 31.6: ESTABLISHMENTS WHERE THE RESPONDENTS USUALLY BUY THEIR PREFERRED PASTRY ESTABLISHMENTS FREQUENCY PERCENTAGE (%) 17 .5: RESPONDENTS WHO BUY CHURROS PREFERENCE FREQUENCY PERCENTAGE (%) Yes 274 68.

25 Famous Belgian Waffles 88 22.6: DISTRIBUTION OF RESPONDENTS ACCORDING TO THE ESTABLISHMENTS WHERE THEY USUALLY BUY THEIR PREFERRED PASTRY 9% Brownies Unlimited 23%Famous Belgian Waffles Dunkin Donuts 22% Others 46% The table shows that Brownies Unlimited covers 23. TABLE 2.7: AMOUNT SPENT BY THE RESPONDENTS IN BUYING THEIR PREFERRED PASTRY RANGE FREQUENCY PERCENTAGE (%) 18 .5% or 34 respondents said they buy from other establishments. Majority of the respondents answered Dunkin Donuts with a percentage of 46. 22% said they prefer Famous Belgian Waffles while the remaining 8.25 Dunkin Donuts 185 46.25% or 185 out of 400.50 TOTAL 400 100% FIGURE 3.25% of preferred pastry establishment. Brownies Unlimited 93 23.00 Others 34 8.

50 P151 .75% or 203 respondents spends P50 .50 P201 and above 25 6.P200 50 12.P100 203 50.P200 51% P201 and above 31% The table shows that 50.25% or 25 people spends P201 and above.P100 P101 .P150 P151 .P150 122 30.5%.8: HOW MANY PIECES RESPONDENTS USUALLY BUY IN THEIR PREFERRED PASTRY PIECES FREQUENCY PERCENTAGE (%) 19 .5% respondents answered P151 .25 TOTAL 400 100% FIGURE 3.P150 having a percentage of 30.75 P101 . 50 respondents or 12.P100 on buying their preferred pastry products followed by P101 . P50 . TABLE 2.P200 and only 6.7: DISTRIBUTION OF RESPONDENTS ACCORDING TO THE AMOUNT THEY SPENT IN BUYING THEIR PREFERRED PASTRY 6% 13% P50 .

75% or 147 followed by 2 pieces with 118 respondents or 29. 1 147 36.75 7 7 1.9: HOW OFTEN THE RESPONDENTS BUY THEIR PREFERRED PASTRY PREFERENCE FREQUENCY PERCENTAGE (%) Daily 10 2. Only 3 people buy 10 pieces of their preferred pastry which is 0.75 6 15 3.50 3 58 14.25 9 0 0 10 3 0. TABLE 2.75 TOTAL 400 100% FIGURE 3.00 5 19 4.5%.75 8 9 2.50 20 .50 4 24 6.8: DISTRIBUTION OF RESPONDENTS ACCORDING TO THE PIECES THEY USUALLY BUY IN THEIR PREFERRED PASTRY 4% 2% 2% 1% 5% 6% 37% 1 2 3 4 5 6 7 8 9 10 15% 30% The table shows that majority of the respondents said they only buy a single piece of their preferred pastry with a percentage of 36.75 2 118 29.75% of the respondents while no one answered 9 pieces.

5% followed by twice a month with 89 answers or 22.25 Twice a week 22 5.00 Weekly 69 17.00 21 .9: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW OFTEN THEY BUY THEIR PREFERRED PASTRY 3% 6% Daily 22% Every other day Weekly Twice a week 17% 6% Monthly Twice a month 47% The table shows that 186 over 400 respondents said they buy their preferred pastry monthly which covers the highest rate of 46.5% rate and the least is daily with a percentage of 2. Every other day 24 6.25 TOTAL 400 100% FIGURE 3. TABLE 2.25%. Second to the last is twice a week with 5.50 Monthly 186 46.50 Twice a month 89 22.5% or 10 respondents.10: FACTORS CONSIDERED BY RESPONDENTS IN BUYING THEIR PREFERRED PASTRY FACTORS FREQUENCY PERCENTAGE (%) Price 88 22.

11: RESPONDENTS WHO WILL PATRONIZE OUR PRODUCTS PREFERENCE FREQUENCY PERCENTAGE (%) 22 . The next from the highest is the price with 88 respondents or 22%.25 Size 19 4. Last is appearance with a percentage of 1% or 4 respondents.75 Appearance 4 1.25%. Second to the last are packaging and service with only 5 answers or 1.25%. TABLE 2.00 TOTAL 400 100% FIGURE 3.25 Quantity 3 0.10: DISTRIBUTION OF RESPONDENTS ACCORDING TO FACTORS THEY CONSIDER IN BUYING THEIR PREFERRED PASTRY 5% 1% 1% 1% Price Taste Location 22% Packaging Size Brand 5% 1% 3% Service Quantity Appearance 61% The table shows that the factor most considered by respondents in selecting pastry products is the taste with a frequency of 245 or 61.75 Brand 21 5.25 Service 5 1.25 Location 10 2.50 Packaging 5 1. Taste 245 61.

Yes 326 81. 23 .11: DISTRIBUTION OF RESPONDENTS WHO WILL PATRONIZE OUR PRODUCTS 19% Yes No 82% The table shows that an enormous amount of respondents of 326 or 81.50 No 74 18.5% or 74 respondents said they won’t.50 TOTAL 400 100% FIGURE 3.5% said they are going to patronize our products and the remaining 18.

42 TOTAL 326 100% FIGURE 3.58% or 279 of the respondents said they are willing to buy classic fried churros while 14.13: PREFERRED SERVING SIZE OF CLASSIC FRIED CHURROS SERVING SIZE FREQUENCY PERCENTAGE (%) 24 .58 No 47 14.4% or 47 said they won’t.12: RESPONDENTS WHO WILL BUY CLASSIC FRIED CHURROS PREFERENCE FREQUENCY PERCENTAGE (%) Yes 279 85. TABLE 2.12: DISTRIBUTION OF RESPONDENTS WHO WILL BUY CLASSIC FRIED CHURROS 14% Yes No 86% The table shows that 85. TABLE 2.

12% or 151 respondents.12 6 PCS (MEDIUM) 95 34.83% chose large servings.83 TOTAL 279 100% FIGURE 3. 95 persons or 34.05 12 PCS (LARGE) 33 11.13: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED SERVING SIZE FOR CLASSIC FRIED CHURROS 160 151 140 120 100 95 80 60 40 33 20 0 3 PCS (REGULAR) 6 PCS (MEDIUM) 12 PCS (LARGE) The table shows that regular size took more than half of the answers as their preferred serving size with a percentage of 54.05% would like to order the medium size and only 33 respondents or 11. 3 PCS (REGULAR) 151 54. 25 .

26 0 0 4 6 3.05 0 0 TOTAL 151 100% 95 100% 33 100% 23 .37 3 9.95 18 54.99 56 58.55 2 45 29.97 7 7.09 5 1 0.25 5 5.80 26 27.66 0 0 0 0 6 2 1.36 3 20 13.14: PREFERRED QUANTITY PER SERVING SIZE OF CLASSIC FRIED CHURROS 3PCS (REGULAR) 6 PCS (MEDIUM) 12 PCS (LARGE) PERCENTAGE FREQUENC PERCENTAGE FREQUENC PERCENTAGE QUANTITY FREQUENCY (%) Y (%) Y (%) 1 77 50.37 12 36.32 1 1. TABLE 2.

FIGURE 3. 24 . The same applies with medium and large size with 58. 77 respondents out of 151 or 50.99% preferred to order one piece of classic fried churros.14: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED QUANTITY PER 90 80 70 60 50 56 40 77 30 45 26 20 10 20 18 12 0 6 5 7 1 2 0 1 0 3 PCS (REGULAR) 3 0 0 SERVING SIZE FOR CLASSIC FRIED CHURROS The table shows that in regular size.95% and 54.55% respectively.

15 P45 18 11.05 P130 5 15.47 P145 2 6.64 P90 3 3.06 P60 7 4.12 P50 20 13.92 P75 7 7. TABLE 2.16 P150 1 3.37 P135 4 12.45 P40 26 17.16 P125 15 45.18 P55 9 5.02 P65 41 43.79 P140 6 18.15: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED AMOUNT PER SERVING SIZE FOR CLASSIC FRIED CHURROS 25 .15: PREFERRED AMOUNT PER SERVING SIZE OF CLASSIC FRIED CHURROS 3 PCS (REGULAR) 6 PCS (MEDIUM) 12 PCS (LARGE) FREQUEN PERCENTAGE PRICE FREQUEN PERCENTAGE PRIC FREQUEN PERCENTAGE PRICES CY (%) S CY (%) ES CY (%) P35 71 47.25 P80 15 15.96 P85 9 9.22 P70 20 21.03 TOTA TOTAL 151 100% TOTAL 95 100% L 33 100% FIGURE 3.

16% would order 6 pcs of classic churros in the price of P65 and 45.45% or 15 people out of 33 answered P125 as their preferred price for large size.02% or 71 out of 151 respondents. 41 respondents out of 95 or 43. 26 . 80 71 70 60 50 41 40 30 26 18 20 20 17 18 14 15 16 20 15 15 11 12 13 9 7 7 8 79 10 9 10 3 4 5 6 3 5 4 6 1 2 2 1 0 The table shows that most of the respondents prefer to buy classic fried churros with the cheapest price of P35 per serving in regular size with 47.

87%. Once a week got 17.29 Twice a month 63 22.90 Once a month 118 42. 25 . Second to the highest got a percentage of 22.58 TOTAL 279 100% FIGURE 3.79% or 5 respondents.90% said they will eat churros twice a week.87 Once a week 49 17.29%. TABLE 2.56% of the answers while 12.16: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW OFTEN THEY WILL BUY CLASSIC FRIED CHURROS 2% 3% 23% 18% Daily Every other day Once a week 13% Twice a week Once a month Twice a month 42% The table shows that the one with the lowest percentage on how often respondents will buy classic fried churros is on the daily basis with 1.56 Twice a week 36 12.58% or 63 respondents buying on twice a month basis and the 118 people took the majority of answers with 42. Eight people said they are going to buy every other day with a percentage of 2.16: HOW OFTEN RESPONDENTS WILL BUY CLASSIC FRIED CHURROS PREFERENCE FREQUENCY PERCENTAGE (%) Daily 5 1.79 Every other day 8 2.

30% will buy a dip for their churros and 74 or 22.18: PREFERRED DIP FLAVOR FOR CLASSIC FRIED CHURROS 26 .70 TOTAL 326 100% FIGURE 3.17: DISTRIBUTION OF RESPONDENTS WHO WILL BUY DIP FOR CLASSIC FRIED CHURROS 23% Yes No 77% The table shows that 252 respondents or 77. TABLE 2.30 No 74 22.17: RESPONDENTS WHO WILL BUY DIP FOR CLASSIC FRIED CHURROS PREFERENCE FREQUENCY PERCENTAGE (%) Yes 252 77. TABLE 2.70% said they won’t.

54% or 19 respondents. Second to the last is Salted caramel with 25 checks or 9. 27 .73%.49% answered Matcha.73 Dulce de leche 19 7. FLAVORS FREQUENCY PERCENTAGE (%) Chocolate 148 58.32 TOTAL 252 100% FIGURE 3. Lowest was the Dulce de leche with a percentage of only 7.18: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED DIP FLAVOR FOR CLASSIC FRIED CHURROS 10% Chocolate Dulce de leche Matcha Salted caramel 10% 13% 59% Strawberry 8% The table shows that more than half of the respondents answered Chocolate as their preferred dip flavor for their churros with a frequency of 148 and a rate of 58.32% or 26 respondents said they are going to buy Strawberry dip.49 Salted caramel 25 9.92 Strawberry 26 10. 34 people or 13.92% and 10.54 Matcha 34 13.

81 2 10.92 3 16 10.94 6 24 5 19.35 1 5.00 4 15.19: PREFERRED QUANTITY OF DIP FOR CLASSIC FRIED CHURROS SALTED SALTED CHOCOLATE DULCE DE LECHE MATCHA CARAMEL CARAMEL QUAN FREQU PERCENT FREQU PERCENT FREQU PERCENT FREQU PERCENT FREQU PERCENT TITY ENCY AGE (%) ENCY AGE (%) ENCY AGE (%) ENCY AGE (%) ENCY AGE (%) 1 78 52.71 3 12 7 26.23 5 2 1.38 4 12 8. T ABLE 2.00 11 44.53 8 23.84 17 50.70 7 36.05 1 2.88 0 0 0 0 6 3 2.94 0 0 0 0 TOTA 148 100% 19 100% 34 100% 25 100% 26 100% L 28 .46 2 37 25 5 26.26 2 5.03 0 0 1 2.53 5 20.00 10 38.11 4 21.32 5 14.

19: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED QUANTITY OF DIP FOR CLASSIC FRIED CHURROS The table shows that respondents prefer to buy one serving of dip for all flavors. Matcha has 17. Chocolate got 78. Strawberry and Dulce de leche. Six dip servings got the lowest with no preference on Salted caramel. 90 80 78 70 60 Chocolate 50 Dulce de leche 37 Matcha 40 Salted caramel 30 Strawberry 20 17 16 11 12 7 8 10 5537 5 4 65 2 2 2 4 1 1 3 1 0 1 10 2 3 4 500 0600 FIGURE 3. Dulce de leche got 7. Three answers in Chocolate and one answer in Matcha 29 . while Strawberry got 10. Salted caramel got 11.

20: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED AMOUNT OF DIP FOR CLASSIC FRIED CHURROS 140 125 120 100 80 60 51 40 35 19 20 12 10 0 P30 P32 P34 P36 P38 P40 The table shows that the cheapest price of P30 is the most preferred amount of dip for classic fried churros with 49.60 P32 51 20.97% chose to buy dip with a price of P40.76 P40 10 3.20: PREFERRED AMOUNT OF DIP FOR CLASSIC FRIED CHURROS PRICE FREQUENCY PERCENTAGE (%) P30 125 49.60% or 125 persons and only 10 respondents or 3.54 P38 12 4. 30 .97 TOTAL 252 100% FIGURE 3. TABLE 2.89 P36 19 7.24 P34 35 13.

TABLE 2.33% said they won’t.22: PREFERRED BASE TOPPING FOR BITE-SIZED FRIED CHURROS PREFERENCE FREQUENCY PERCENTAGE (%) 31 .21: DISTRIBUTION OF RESPONDENTS WHO WILL BUY BITE-SIZED FRIED CHURROS WITH FREE 2 TOPPINGS 19% Yes No 81% The table shows that 263 respondents or 80.67 No 63 19.33 TOTAL 326 100% FIGURE 3.67% said that they will buy bite sized fried churros with free 2 toppings and 63 or 19. TABLE 2.21: RESPONDENTS WHO WILL BUY BITE-SIZED FRIED CHURROS WITH FREE 2 TOPPINGS PREFERENCE FREQUENCY PERCENTAGE (%) Yes 263 80.

Whipped Cream 139 52.22: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED BASE TOPPING FOR BITE-SIZED FRIED CHURROS Whipped Cream 47% Chocolate Syrup 53% The table shows that Whipped cream got a slightly higher percentage of 52.85% or 139 respondents compared to Chocolate syrup with a percentage of 47.84 Crushed Oreos 91 34.15 TOTAL 263 100% FIGURE 3.60 32 .15% or 124 respondents for their preferred base topping for bite-sized fried churros. TABLE 2.85 Chocolate Syrup 124 47.23: PREFERRED 2nd TOPPING FOR BITE-SIZED FRIED CHURROS PREFERENCE FREQUENCY PERCENTAGE (%) Rice Crispies 18 6.

18% or 11 respondents.78 Sprinkles 11 4.69 4 21 7. Rice crispies and Nips got the lowest rate with 4.98 33 .23: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED 2nd TOPPING FOR BITE-SIZED FRIED CHURROS 4% 7% Rice Crispies 11% Crushed Oreos Chocolate Kisses Sprinkles 4% 35% Marshmallows Nips 39% The table shows that most of the respondents chose Chocolate kisses as their second topping with a frequency of 102 and a rate of 38.18 Marshmallows 30 11.41 Nips 11 4.35 2 74 28.24: PREFERRED QUANTITY FOR BITE-SIZED FRIED CHURROS PREFERENCE FREQUENCY PERCENTAGE (%) 1 114 43.78%. TABLE 2.14 3 36 13. Chocolate Kisses 102 38.18 TOTAL 263 100% FIGURE 3.

04% or 8 respondents will buy six servings which got the lowest rate.28 P80 11 4.90 P70 90 34.18 34 .80 6 8 3.22 P75 6 2.52 P65 5 1.64 P55 48 18.25 P60 4 1.25: PREFERRED AMOUNT FOR BITE-SIZED FRIED CHURROS PREFERENCE FREQUENCY PERCENTAGE (%) P50 99 37.04 TOTAL 263 100% FIGURE 3. 5 10 3.24: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED QUANTITY FOR BITE-SIZED FRIED CHURROS 120 114 100 80 74 60 40 36 21 20 10 8 6 2 3 4 5 1 0 1 2 3 4 5 6 The table shows that 114 of the respondents said they are going to buy only 1 serving of bite-sized fried churros which got the highest percentage of 43. TABLE 2.35% and only 3.

26: HOW OFTEN RESPONDENTS WILL BUY BITE-SIZED FRIED CHURROS PREFERENCE FREQUENCY PERCENTAGE (%) Daily 17 6.80 Once a week 54 20.93 35 .64% while the lowest is P60 with 1.52% or 4 respondents. TABLE 2.46 Every other day 10 3.53 Twice a week 39 14.25: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED AMOUNT FOR BITE-SIZED FRIED CHURROS 120 99 100 90 80 60 48 40 20 11 4 5 6 0 P50 P55 P60 P65 P70 P75 P80 The table shows that P50 is the most preferred amount for bite-sized fried churros with 99 respondents or 37.44 Twice a month 34 12.83 Once a month 109 41. TOTAL 263 100% FIGURE 3.

98 No 62 19.27: RESPONDENTS WHO WILL BUY CHURROS CHEESECAKE STICKS PREFERENCE FREQUENCY PERCENTAGE (%) Yes 264 80.44% or 109 respondents said they are going to buy bite-sized churros once a month which got the highest percentage while the lowest is 3. TABLE 2.27: DISTRIBUTION OF RESPONDENTS WHO WILL BUY CHURROS CHEESECAKE STICKS 36 . TOTAL 263 100% FIGURE 3.02 TOTAL 326 100% FIGURE 3.80% or 10 respondents said they are going to buy every other day.26: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW OFTEN THEY WILL BUY BITE-SIZED FRIED CHURROS 13% 6% Daily Every other day 4% a week Once Twice a week 21% 41% Once a month Twice a month 15% The table shows that 41.

TABLE 2.02% said they won’t.28: PREFERRED SERVING SIZE OF CHURROS CHEESECAKE STICKS PREFERENCE FREQUENCY PERCENTAGE (%) 3 PCS (REGULAR) 199 75.62 TOTAL 264 100% FIGURE 3.38 6 PCS (LARGE) 65 24.28: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED SERVING SIZE FOR CHURROS CHEESECAKE STICKS 37 .98% said they are going to buy churros cheesecake sticks while 62 or 19. 19% Yes No 81% The table shows that 264 out of 326 respondents or 80.

29: PREFERRED FLAVOR FOR EACH SERVING OF CHURROS CHEESECAKE STICKS FREQUENC PERCENTAGE FREQUE PERCENTAG PREFERENCE Y (%) NCY E (%) CINNAMON 23 11.00 MOCHA 28 14.07 9 13.92 OREO 84 42.16 19 29. TABLE 2.62%.38% or 199 respondents while the remaining 65 answered 6pcs with 24.29: DISTRIBUTION OF RESPONDENTS ACORDING TO THEIR PREFERRED FLAVOR FOR EACH SERVING OF CHURROS CHEESECAKE STICKS 38 .85 CHOCOLATE 64 32.23 TOTAL 199 100% 65 100% FIGURE 3.56 11 16. 250 199 200 150 100 65 50 0 3 PCS (REGULAR) 6 PCS (LARGE) The table shows that majority of the respondents chose to buy 3pcs of churros cheesecake with a percentage of 75.21 26 40.

90 84
80

70 64
60

50
3 PCS (REGULAR)
40 6 PCS (LARGE)
30 26 28
23
19
20
11 9
10

0
Cinnamon Oreo Mocha Chocolate

The table shows that most of the respondents from both 3 and 6 pieces said
they are going to buy Oreo flavored churros cheesecake with 31.82% in 3pcs and
9.85% in 6 pcs. Cinnamon got the lowest rate of 8.71% for the regular size and
mocha for the large size with a percentage of 3.41%.

TABLE 2.30: PREFERRED QUANTITY FOR EACH SERVING OF CHURROS
CHEESECAKE STICKS
3 PCS (REGULAR) 6 PCS (LARGE)
FREQUE PERCENTAGE
QUANTITY FREQUENCY PERCENTAGE (%) NCY (%)
1 94 47.24 33 50.77
2 76 38.19 12 18.46
3 29 14.57 20 30.77
TOTAL 199 100% 65 100%

39

FIGURE 3.30: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR
PREFERRED QUANTITY FOR EACH SERVING OF CHURROS CHEESECAKE
STICKS
100 94
90

80 76
70

60

50 3 PCS (REGULAR)
6 PCS (LARGE)
40 33
29
30
20
20
12
10

0
1 2 3

The table shows one serving got the highest percentage of 47.24% with 94
respondents and the lowest is 14.57% or 29 answers on 3 servings for the regular
size. The large size got the biggest rate in a single serving as well with 50.77% or
33 respondents and got the smallest percentage in 2 servings of 12 answers or
18.46%.

TABLE 2.31: PREFERRED AMOUNT FOR EACH SERVING OF CHURROS
CHEESECAKE STICKS
3 PCS (REGULAR) 6 PCS (LARGE)
FREQUE PERCENTAGE PRICE FREQUE PERCENTAG
PRICES NCY (%) S NCY E (%)
P 60 77 38.69 P 120 24 36.92
P 65 117 58.79 P 125 35 53.85
P 70 3 1.51 P 130 4 6.15
P 75 2 1.01 P 135 2 3.08

40

TOTAL 199 100% TOTAL 65 100%

FIGURE 3.31: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR
PREFERRED AMOUNT FOR EACH SERVING OF CHURROS CHEESECAKE
STICKS
140

120
117

100

80
77

60

40 35
24
20
8
1 2 3 3 2 4 5 6 4 7 2
0

The table shows that most of the respondents of regular size said they are
going to pay P65 with a rate of 44.32% while only 3 persons said 1.14% will pay
P70. Large size got the largest number of answers in P125 with 13.26% and the
lowest in P135 with 2 checks or .76%

TABLE 2.32: HOW OFTEN RESPONDENTS WILL BUY CHURROS CHEESECAKE
STICKS
PREFERENCE FREQUENCY PERCENTAGE (%)
Daily 11 4.17
Every other day 16 6.06
Once a week 56 21.21

41

31 TOTAL 326 100% 42 .17% or 11 respondents who said they are going to buy churros cheesecake sticks daily.33: RESPONDENTS WHO WILL BUY BEVERAGE PREFERENCE FREQUENCY PERCENTAGE (%) Yes 250 76. Twice a week 55 20. TABLE 2.77 TOTAL 264 100% FIGURE 3.95% and the lowest is 4.32: DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW OFTEN THEY WILL BUY CHURROS CHEESECAKE STICKS 15% 4% 6% Daily Every other day Once a week Twice a week 21% 33% Once a month Twice a month 21% The table shows that 87 respondents said they are going to buy churros cheesecake sticks once a month which takes up the majority of answers with 32.95 Twice a month 39 14.83 Once a month 87 32.69 No 76 23.

60 TOTAL 250 100% 43 .FIGURE 3.00 Bottled Water 74 29.31% or 76 respondents. TABLE 2.34: PREFERRED BEVERAGE PREFERENCE FREQUENCY PERCENTAGE (%) Hot Chocolate Drink 121 48.40 Brewed Coffee 55 22.69% while those who would not buy beverage takes up 23.33: DISTRIBUTION OF RESPONDENTS WHO WILL BUY BEVERAGE 23% Yes No 77% The table shows that a huge number of respondents would like to buy beverage which amounts to 250 or 76.

TABLE 2.34: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED BEVERAGE 30% Hot Chocolate Drink 48% Brewed Coffee Bottled Water 22% The table shows that the highest percentage in beverages is on hot chocolate drink with 121 respondents or 48.47 52 94.35 44 .35: PREFERRED QUANTITY PER BEVERAGE HOT CHOCOLATE DRINK BREWED COFFEE BOTTLED WATER QUANT FREQUE PERCENT FREQUE PERCENT FREQUE PERCENT ITY NCY AGE NCY AGE NCY AGE 1 101 83.13 0 0.40 3 5.11 3 5 4. FIGURE 3.54 2 15 12.00 1 1.45 6 8.55 67 90.40% followed by bottled water with 29.00% which is the brewed coffee.60% and the lowest one got 55 respondents or 22.

40 26 47.55% for brewed coffee.13% said they will buy hot chocolate drink and no one chose to buy 3 servings of brewed coffee. TABLE 2.36: PREFERRED AMOUNT OF BEVERAGE HOT CHOCOLATE DRINK BREWED COFFEE BOTTLED WATER FREQUE PERCENT FREQUE PERCENT FREQUE PERCENT PRICE NCY AGE NCY AGE NCY AGE P25 58 47. 4.22 12 21.54% for bottled water.93 10 18.22 P35 16 13.47% for hot chocolate drink. 1.73 P30 38 31.35% said that they will buy 3 servings of bottled water. and 90.70 45 .27 12 16.TOTAL 121 100% 55 100% 74 100% 3. 94.18 59 79.82 2 2.35: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED QUANTITY PER BEVERAGE 120 101 100 80 67 Hot Chocolate Drink 60 52 Brewed Coffee Bottled Water 40 20 15 3 6 5 1 0 1 2 0 3 The table shows that majority of the respondents chose to buy a single order of beverage with 83.

35 TOTAL 121 100% 55 100% 74 100% FIGURE 3.36: DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED AMOUNT OF BEVERAGE 70 60 58 59 50 40 38 Hot Chocolate Drink 30 26 Brewed Coffee Bottled Water 20 16 10 12 12 9 7 10 2 1 0 P25 P30 P35 P40 The table shows that 47. For the brewed coffee. Demand Analysis A Historical Population SM Valenzuela City Center DAILY PRODUCTION 2017 Day 1 Day 2 Day 3 (Friday) Day 4 (Monday) (Thursday) (Saturday)Da 46 .27% prefer the amount of P30. 79.93% prefer P25 as the amount of hot chocolate drink. C2.73 1 1. 47.44 7 12.73% said that they are going to pay P25 for bottled water. P40 9 7.

654 12.77%*52 Twice a week 113919 115571 117246 118946 120671 16.295 12.50%) Number of Population 6766 6864 6963 7064 7167 who will buy our churros (81.45% is based on the annual growth rate of Valenzuela City.794 who buy churros (68.295 12.24%*154 Once a week 69554 70563 71586 72624 73677 19. y 4 (Saturday) Main 7149 Entrance 5686 5853 6370 2nd Entrance 3358 3218 3054 3466 3rd Entrance 2506 2271 2369 2482 DAILY COUNT 11550 11342 11793 13097 TOTAL DAILY COUNT 47. 1.473 12. Projected Demand PROJECTED DEMAND 2018 2019 2020 2021 2022 Projected Population 12.19%*104 Once a month 31574 32032 32497 32968 33446 38.119 12.5%) Daily 4.837 Number of Population 8.14%*360 100837 102299 103782 105287 106813 Every Other day 44178 44818 45468 46127 46796 4.76%*24 Total Buyers with 387276 392892 398588 404368 410231 Frequency Total Buyers average 64546 65482 66431 67395 68372 frequency 47 .89%*12 Twice a month 27214 27609 28009 28416 28828 16.119 12.668 8.473 12. C.302 8.946 B Projected Population 2018 2019 2020 2021 2022 Projected Population 12.782 AVERAGE DAILY COUNT 11.544 8.837 * the projected population’s growth rate.654 12.422 8.

48% 7.51% 7.61% 18.gov. Projected Market Share of Each Competitor MARKET SHARE OF EACH COMPETITOR Competitors 2018 2019 2020 2021 2022 Brownies Unlimited 7. Total nies Projected Supply of Competitors kin ous Belg Unli Don mite uts ian d Waffl e D.69% 18. Supply Analysis A Historical Supply of Competitors Annual Supply of Competitors Competitors Annual Supply (for 2017) Brownies Unlimited 28800 Dunkin Donuts 72000 Famous Belgian Waffle 18000 Annual Supply = Daily sales x 360 days Brownies Unlimited’s daily sale are 80 pieces. Famous Belgian Waffle sale are 50 pieces.54% 18.86% based on the data from psa.45% 7.C3.54% Dunkin Donuts 18.ph Brow Dun Fam C. Dunkin Donuts daily sale are 200 pieces.84% 48 .42% 7. B Projected Supply of Competitors Competitors 2018 2019 2020 2021 2022 Brownies Unlimited 29336 29881 30437 31003 31580 Dunkin Donuts 73339 74703 76093 77508 78950 Famous Belgian Waffle 18335 18676 19023 19377 19737 TOTAL 121010 123260 125553 127888 130267 * Food manufacturing has a growth rate of 1.76% 18.

25% * Demand Gap = Projected Demand – Projected supply of each competitor ** Unsatisfied demand = Demand gap/Projected demand B. The first one is the 6- inch Classic Fried Churros which comes in three (3) sizes.50% 2021 404368 127888 276480 68. Medium(6pcs).84% 30.58% *Market Share of Churreria de Manila is the average competitor’s market share ** Annual Supply = demand gap x churreria de manila’s market share D.50% 2021 404368 29147 10.Famous Belgian Waffle 4.09% *Market Share = Projected Supply/Projected Demand C4. Large (12pcs).59% 30.37% 2022 410231 130267 279964 68.65% 4.46% 2020 398588 28668 10. Complementing dips are sold separately. the 49 .42% 2019 392892 28197 10.63% 4.71% 30. Demand – Supply Analysis A.63% 2020 398588 125553 273035 68.69% 4. PRODUCT Churreria de Manila offers three (3) variants of churros.54% 2022 410231 29634 10. MARKETING PLAN D1.75% 2019 392892 123260 269632 68. Annual Supply and Market Share of Churreria de Manila MARKET SHARE OF CHURRERIA DE MANILA Year Projected Demand Annual Supply ** Market Share * 2018 387276 27733 10.67% 4.71% TOTAL 30. Regular(3 pcs). Unsatisfied Demand Total projected Projected supply of Unsatisfied Year demand competitor Demand Gap* Demand** 2018 387276 121010 266266 68.96% 31.

located along MacArthur highway. Nips. Cinnamon. It has the same length as the classic one. Rice Crispies. We also offer beverages such as hot chocolate drink and brewed coffee to complement the pastry. It is the locality’s main shopping area where the citizens of Valenzuela and other nearby regions can spend their free time and avail goods and services. D2. Salted Caramel and Strawberry. PRICE D3. Last but not the least.a base topping of either Whipped Cream or flavored syrup and a second topping of Marshmallows. Chocolate Kisses or Crushed Oreos. PLACE Churreria de Manila will set up its stall in the first floor of SM Center Valenzuela. Sprinkles. Mocha and Oreo. Majority of the mall population consists of college students whose schools are located within or near the city which is included in the business’ target market. 1441 Metro Manila. Valenzuela City. we have Bite-sized Churros which includes two free toppings of your choice . the Churros Cheesecake Sticks which comes in four (4) different flavors. Dulce de Leche.available dip flavors are Chocolate. Chocolate. Matcha. Next. 50 .

Social Media . Giving them a little sample and getting them to taste it for free would encourage them to buy churros. price and other necessary information about our products will be posted in the following social media accounts: i. most of the people living in the locality are not that familiar with the product. c.D4. PROMOTION a. Facebook 51 . b.certain areas near the location should be posted with tarpaulins to let them know about the stall and the product. Free Taste . Online advertising will be a very convenient way to let others know that the business is existing.Churreria de Manila is the first one to open a churros business in the locality. Content should be clear enough to make the target market understand what type of product the business is selling and location should be specific. Location.since everyone living in this century owns at least one social media account. Tarpaulins . Thus.

ii. Instragam 52 .

iii. Twitter 53 .

E. SALES PLAN   54 .

bringing out the utensils. With regards to the restocking of supplies and ingredients. employees must come in before 9:30AM to prepare for the actual opening of the store. One employee shall focus on the tasks necessary for the preparation of the product which includes readying the equipment. and other similar tasks. wiping the table tops. placing the toppings in the toppings dispenser. preparing the trash bin. However. making the churros fillings and dips. while the other employee shall focus on non-product related necessary preparations such as cleaning the store by sweeping the area.  STORE OPENING The store shall start accepting customers at 10:00AM in accordance to the mall schedule. CHAPTER VI BUSINESS PROCESS WORKFLOW • OPENING PREPARATION 1 • STORE OPENING 2 • BUSINESS OPERATION 3 • STORE CLOSING 4 • CLOSING WRAP UP 5  OPENING PREPARATION The store shall start accepting customers at 10:00AM in line with the mall’s schedule. employees must come in before 9:30AM in order to prepare for it. refilling the syrup bottles. it shall be done twice a week as deemed fit by the manager. mixing the dough. preparing the equipment. preparing the beverages and similar tasks. 55 . however.

 STORE CLOSING The store shall close only after it has attended to the last customers’ orders which is approximately until 9:00PM in accordance to the mall schedule. however. while the other prepares the product and then delivers to the customer. and to store unused ingredients and items in their respective storage space. the staff can start accommodating customers. The manager shall most of the time deal with the inner workings of the store. 56 . he/she can assist the staff in providing service to the customers. when the increase in workload demands it. BUSINESS OPERATION Once the store opens.  CLOSING WRAP UP After closing. The staff shall take note of the supply of the churros dough. the staff shall clean up the store. The manager shall bookkeep today’s transactions and manage the inventory. The staff shall also strive to maintain the cleanliness of the store. unused utensil and equipment. The employees can only leave after they finish wrapping up everything. filling and dip and it’s ingredients in order to make necessary adjustments. A staff shall take the customer’s order. record the transaction and handle the payment. The staff can start wrapping up even before the said time as long as it won’t hinder with their service to the customers.

Pour the flour gradually until it forms a dough. and ground cinnamon. of salt Cooking Oil. On low speed. After that. of butter ½ Tbsp. for frying ½ Tsp. Transfer the churros to a paper towel-lined baking sheet to drain. flipping once. *Makes 12 pcs. for coating 1 Tsp. of Sugar. Frying: Heat oil for frying in churros-fryer to 375 degrees F (190 degrees C). snip off 5-inch lengths and fry. of Ground Cinnamon 2 Tbsp. for coating Process Workflow Mixing of Wet and Dry Ingredients: In a stand mixer. PRODUCT MANUFACTURING PROCESS CLASSIC CHURROS Ingredients: 1 Cup of water 1 Cup of flour 3 Tbsp. of Ground Cinnamon. vanilla extract. Using the churros machine. In a tray. Set aside for 5 mins and let it cool down. salt. of vanilla extract ¼ Tsp. 57 . transfer the mixture to the Churros Machine. until deep golden brown all over. mix 1 cup of boiling water together with butter. add the egg and continue mixing until soft and fluffy. Classic churros. roll the fried churros on the powdered sugar and ground cinnamon until well covered.

On low speed. vanilla extract. of butter ½ Tbsp. Frying: Heat oil for frying in churros-fryer to 375 degrees F (190 degrees C). roll the fried churros on the powdered sugar and ground cinnamon until well covered. salt. snip off 1-inch lengths and fry. transfer the mixture to the Churros Machine. of Vanilla extract ¼ Tsp. 58 . of salt Cooking oil. Transfer the churros to a paper towel-lined baking sheet to drain. After that. mix 1 cup of boiling water together with butter. Using the churros machine. add the egg and continue mixing until soft and fluffy. Pour the flour gradually until it forms a dough. and ground cinnamon. for coating 1 Tsp. *Makes 3 servings of Bite-sized churros. of Sugar.BITE-SIZED CHURROS Ingredients: 1 Cup of water 1 Cup of flour 3 Tbsp. flipping once. of Ground cinnamon. for coating Process Workflow Mixing of Wet and Dry Ingredients: In a stand mixer. until deep golden brown all over. of Ground cinnamon 2 Tbsp. In a tray. for frying ½ Tsp. Set aside for 5 mins and let it cool down.

1 Tsp of cocoa powder gradually mix all the ingredients until soft and ¼ Cup of chocolate drops fluffy. Classic churros. ½ Tsp. transfer the mixture to the Churros 4 Tsp. of cocoa powder 30 seconds. 59 . Classic churros. OREO CHEESECAKE FILLING Process Workflow Ingredients: ¼ Cup of cream cheese Mixing of Ingredients: In a stand mixer. MOCHA CHEESECAKE FILLING Ingredients: Process Workflow ¼ Cup of cream cheese Mixing of Ingredients: In a stand mixer. ½ Tsp. Then. of sugar Filler. Then. of crushed oreos Filler. transfer the mixture to the Churros 4 Tbsp. Then. 3 Tbsp. 4 Tsp of cocoa powder CHOCOLATE CHEESECAKE FILLING Ingredients: Process Workflow ¼ Cup of cream cheese Melting of Chocolate: Place the chocolate ¼ Cup of heavy cream droplets in a microwavable bowl and melt it of 2 Tsp. ¼ Cup of heavy cream gradually mix all the ingredients until soft and fluffy. ¼ Cup of heavy cream gradually mix all the ingredients until soft and ½ Tsp. transfer the mixture to the Churros Filler. of coffee powder fluffy. of vanilla extract *Fills 20 pcs. of sugar *Fills 20 pcs. of vanilla extract Mixing of Ingredients: In a stand mixer.

CINNAMON CHEESECAKE FILLING Ingredients: Process Workflow ¼ Cup of cream cheese Mixing of Ingredients: In a stand mixer. of Ground Cinnamon *Fills 20 pcs. of vanilla extract Filler. ¼ Cup of heavy cream gradually mix all the ingredients until soft and 3 Tbsp. Then. ¼ Tsp. Classic churros. 60 . *Fills 20 pcs. Classic churros. of sugar fluffy. transfer the mixture to the Churros ½ Tsp.

Lindayag 61 . The business shall be recognized and registered with the Securities and Exchange Commission under a contract called the Articles of Co-partnership. CHAPTER VII BUSINESS REQUIREMENTS *Business Requirements Chart A. they shall hold themselves responsible for the actions of the business. The people involved in this partnership are Stella Grace P. Danica Mae P. Simora. Princess Danica Mae A. Chavez. Lindayag. Annabelle C. Each partner agreed to contribute equal capital for the operation of business as well as to equally divide the profits/losses of the business. Dianne D. Annabelle C. As general partners. Chavez Cucharo Ignacio Simora A. General Partnership Princess Stella Grace Dianne D. and Mariel B. Business Organization Form of Ownership The five associates of the study have agreed to form a general partnership under the name Churreria de Manila and become the owners of the business. Cucharo. holding themselves personally liable for the debts and obligations of the business. Mariel B. Ignacio.

two (2) staffs will be hired to do all the duties related to operational workflow of business with emphasis on catering to the customers’ demands. a hired manager will be responsible for the supervision and the regulation of the overall on-hand operations of the business. Under the manager. Organizational Chart Owner s Manag er Staff 1 Staff 2 The owners of Churreria de Manila shall be the head and decision-makers of the business. Under these owners. hygiene. administration of health and safety 62 . B. Staffing and Costing HIRING REQUIREMENTS Position Job Qualifications Job Description Manager  Male/Female  Responsible for  25 years old and training and above supervising the staff  At least 2 years  Managing budgets experience  Ensuring the store’s supervising staff and compliance with knowledgeable in the licensing.

800.00 192 9.00 640.00 192 9.00 Staff 2 8 50.00 Staff 1 8 50. to customers personality and clean  Cleaning up after appearance customers’ leftovers  Graduate or  Opening up the store Undergraduate of any college courses WORK SCHEDULE Day Manager Staff 1 Staff 2 Sunday 12:30PM-9:30PM 9:30AM-6:30PM 12:30PM-9:30PM Monday REST 12:30PM-9:30PM 9:30AM-6:30PM Tuesday 12:30PM-9:30PM REST 9:30AM-6:30PM Wednesday 12:30PM-9:30PM 9:30AM-6:30PM REST Thursday REST 12:30PM-9:30PM 9:30AM-6:30PM Friday 12:30PM-9:30PM 12:30PM-9:30PM 9:30AM-6:30PM Saturday 12:30PM-9:30PM 9:30AM-6:30PM 12:30PM-9:30PM PROJECTED MONTHLY SALARY OF EMPLOYEES Position Working Rate per Rate per Working Monthly Hours/day Hour (Php) Day (Php) Hours per wage (Php) month Manager 8 80. 63 .00 *The workers’ salary will be based on a projected minimum wage since establishments employing not more than 10 employees will be exempted from using the minimum wage.600.600.00 160 12.00 400.00 400. businesses legislation/guidelines  Must be at least a  Inventory graduate of any management business courses  Handling customer  Willing to render 8-10 inquiries and work hours a day complaints  Willing to work  Keeping statistical and irregular hours of shift financial records  Bookkeeping  Can also do the staff’s duties Staff  Male/Female  Handling of the  21 years old and customers’ orders such above as taking their orders  Willing to work and preparing the food irregular hours of shift  Managing the cash  High willingness to register learn  Giving warm welcome  Has a pleasing.

arithmetic and logic skills. bonuses. etc. rights. age.  Final Evaluation For the final evaluation. and the signing of the contract itself  Submission of Requirements A week after signing the contract. the applicants’ basic skills will be evaluated such as communication skills but the main focus is to assess the character of the applicant. Source: http://www.gov. This stage also involves eliminating applicants with bad employment records such as several previous job abandonments or absences without leave.  Initial interview of the applicants The initial interview will be conducted by the manager.dole.pdf Employment/hiring process Screening of Applicants' Resumes • 1 Initial Interview • 2 Final Interview/Evaluation • 3 Signing of Contract • 4 Submission of Requirements • 5 Training • 6  Screening of Resumes submitted by applicants Resumes submitted by applicants shall be screened by the manager according to basic job qualifications such as educational attainment. start date. Original copy of NBI Clearance 64 . In this stage. the applicant must submit the following requirements: 1. level of experience.  Signing of Contract Here the applicants will be briefed on the policies of the company/store/business/organization.nwpc. Completed Pre-Employment Medical Exam and Drug Test Required 2. the purpose is to further screen the applicants focusing more on the skills such as decision-making skills. wages.ph/pages/ncr/Download/reg%20ncr%20- %20wo%2020.

HDMF/Pag-IBIG Form 9. Birth Certificate b. E1 Form/E4 Form/ E6 Form b. BIR Form(s): a. 3. A1. SSS Employee Static Information e. SSS Verification Slip d. Policies A. Photocopy of Philhealth ID/ MDR Form 8. Proof of Education (any of the ff. he/she is still labeled a trainee and will be trained and supervised by the manager. Photocopy of Certificate of Employment b. SSS Information Sheet that shows previous employer 6. 1905 Form: RDO transfer to BIR ___ (RDO Code ___) c.): a. Proof of Employment from most recent/current – if applicable (any of the ff): a. Photocopy of True Copy of Grades 5. Photocopy of Certificate of Clearance d. therefore. 1902 Form: Application of new TIN number b. 65 . This mostly involves discussion on what to do on the actual job and other necessary information. Your SSS number with supporting document (any of the ff. Photocopy of College Diploma c. SSS Salary Loan and Check Voucher 4. Absences and Tardiness Treatments  No late policy is strictly implemented. employees should report on or before their scheduled time. Signed Job Offer/Employment Contract e.) a. Photocopies of: a. Business Policies and Procedures I. Photocopy of Clearance Form c. Two weeks starting from the start date of the applicants. Payroll Distribution  The Payroll Distribution is every 15th and 30th of each month. 2316 Form: ITR (from previous employer) 7. SSS ID c. Photocopy of Transcript of Records b. Marriage Certificate  Training The applicant will undergo a one day orientation before his/her start date.

 Excessive absences may result to termination of the employee. Since the business will operate for twelve (12) hours. and 15 minutes paid afternoon break.  Each employee is given one day-off or rest day per week depending on their religious grounds. Salaries and Wages 66 .  Employees shall wear their proper uniform. day shift and night shift. employees will have shifting of schedules. one hour unpaid lunch break. Operation Policy  The business will operate from Sundays to Saturdays from 10:00am – 9:00pm in accordance to SM Valenzuela City Center mall hours. Employees should come to the store before it opens to prepare the things necessary for the business operation.  Under Section 83 of the Labour Code of the Philippines. B.  Coming to work under the influence of alcohol or drugs are subject to disciplinary action.  Employees are given 15-minute paid morning break. the normal hours of work of any employee shall not exceed eight (8) hours per day. Leave and Rest day  Employees are given 15 days sick or vacation leave for the entire year. C. frequent and failure of notice may result to suspension.  Employees should give notice whenever they are unable to take their duty. Each service crew shall complete eight (8) hours per day.

000.00 5 375.000.700.0 with Fryer 1 0 0 10 3.697.90 1.00 360.450.0 for 2 6 2.00 7.00 0 10 1.80 2.00 5 850.280.00 5 149.950 10.00 630.00 900. 5 10.00 2.000.498.00 32.500.00 Laptop 1 7.952.999.00 2.700.450.498. 100.00 7.0 32.00 10 270.00 67 .920.00 1.000.000.000.00 10 700.00 1.50 TOTAL .877.00 748.00 Electric Stand Mixer 1 7.00 10 700.499.0 P.000.530.64 4 Churro 10.500.40 675.82 Electric Kettle 2 1.245.00 630.84 Pastry Display Case 1 8.155.000.00 3.00 Mini Refrigerator 1 7.0 32. O.82 107.90 269. *DEPRECIATION COST ITEM UNI COST TOTAL USEFU RESIDUA ANNUAL T PER COST L LIFE L VALUE DEPRECIAT UNIT (YEAR (10%) ION S) A.00 7.00 Microwave Oven 1 2.754.800.795. FURNITURE AND FIXTURES Dining Set 14.00 18.0 5 200.500.C.499.72 Whipped Cream Dispenser 1 2.00 5 74.0 11.50 Fire Extinguishe r 1 1.00 2.988.000. 1 0 0 10 3.00 Coffee Maker 1 748.000.00 243.439.00 0 5 1.0 Fillers 4 2.00 2.80 134.800. MACHINERIES AND EQUIPMENT Churros Machine 32.00 0 B.00 Kiosk 1 100.00 8.00 5 799.999. S.000.000.

227.348.84 D.UNIFORM REQUIREMENT E.00 0 22. Package 00 00 123.488 12.8 TOTAL . SPACE REQUIREMENT 68 .

69 .

F.S.) customers It is kept and is to be Fire P 1 499 P 1 499 used in case of 1 Extinguisher emergency fires 70 .O. It is used to melt Microwave ingredients for the P 2 700 1 P 2 700 Oven churros dip as well as reheating food It is used to store Mini prepared churros P 7 000 1 P 7 000 Refrigerator batter to avoid spoilage It is used to record and Point of track Sales P 32 450 1 P 32 450 sales/transactions by (P. EQUIPMENT REQUIREMENT Machineries and Equipment Unit Total Item Picture Description Qty. Price Price An electronic cooking Churros appliance used to Machine P 32 800 1 P 32 800 shape and deep fry the with Fryer churros It is used to efficiently mix the churros dough Electric or filling to achieve P 7 000 1 P 7 000 Stand Mixer desired consistency before frying.

It is used to heat and to keep the chocolate Electric P 1 877 P 3 754 drink and water for 2 Kettle making the churros batter warm Whipped It is used to add whip Cream cream to bite-sized P 2 000 1 P 2 000 Dispenser churros It is used to brew Coffee coffee as well as to P 748 1 P 748 Maker waft coffee aroma within the store Churro Filler is used to drill into the churros Churro Filler and fill it with the P 2 500 4 P 10 000 customers’ chosen filling. It is used to digitalize data for easier Laptop management as well P 7 999 1 P 7 999 as to reduce chances of data loss P 107 TOTAL COST 950 Furniture and Fixtures Furniture and Fixtures Unit Item Picture Description Qty. Total Price Price It is to be used by dine- Dining Set in customers to P 2 498 6 P 14 988 for 2 comfortably enjoy their food within the store 71 .

10 e Bowl Set product that needs to 10 be melted or reheated For general use Spoon Set P 80 1 P 80 within the store Used to measure Measuring liquid ingredients P 110 1 P 110 Jug necessary for product preparation 72 . 1 P 404 . It is used to store as well as to display the Pastry fried churros before it P 8 500 1 P 8 500 Display Case is served to the customers Body and frame of Kiosk store includes cabinet P 100 000 1 P 100 000 Package and P1 143 TOTAL COST 488 Kitchen Tools Kitchen Tools Unit Quantit Total Item Picture Description Price y Price It is used to stack the 9" Round churros batter for Stacking P 172 5 P 860 frying after it is Dough Pan mixed It is used to Measuring accurately measure Cups and the ingredients P 54 1 P 54 Spoons Set needed to prepare the food and drinks It is used for mixing ingredients for the Mixing Bowl P 220 4 P 880 churros dough and filling while mixing This utensil is to be used to contain the Microwavabl ingredients or P 404 .

50 Bottle and ready made churros dips It is used as a storage for toppings as well Glass Jar as for display before P 180 6 P 1 080 it is placed in the toppings dispenser It is for general use Spatula Set during product P 674 1 P 674 preparation It is used to pick up the fried churros from Tongs the Pastry Display P 343 1 P 343 Case before serving it to the customers. TOTAL COST 60 73 . It is to be used for containing the fried Tray churros while coating P 120 2 P 240 it and storing in the pastry display box It is to be used for Storage Box general storage P 100 2 P 200 purposes It is to be used for Kitchen cutting objects as P180 1 P180 Scissors necessary P 6 279 . It is used to contain the toppings for the Toppings bite-sized churros for P 900 1 P 900 Dispenser the customers to choose and pick from It is used to contain the flavored syrup for Squeeze bite-sized churros P 49.50 5 P 274 .

75 1 P 44 .25 24 P 126 writing purposes It is used record Log Book P 44 . Manila) Store Supplies Unit Quanti Total Item Picture Description Price ty Price It is used as a P 1650 packaging for when Paper bag per 1 P 1 650 customers decide to 3000’s take-out their order Its purpose is to wipe stains and is can be P 85 Paper Towel 8 P 680 used by both 8/350’s customers and staff It is used by the staff to avoid any strands Hair Net P 10 24 P 240 of their hair from falling to the product It is used by the staff to keep any Spit Guard substance from the P 25 12 P 300 Face Mask mouth to fall upon the product It is used by the staff to avoid P160 / Hand Gloves contaminating the 4 P 640 100’s product with germs from their hands Total P 3 510 Office Supplies Office Supplies Total Item Picture Description Unit Price Qty. 999 Shopping Mall. 3rd floor 3C .75 general transactions 74 . Store Supplies ((Supplier: CustomizeFP. Price It is used for general Pen P 5 .10. Binondo.

It is used along side the P.S. machine to Cash generate transaction P 13 .50 12 P 13 .75 12 P 93 .00 administrative and other documents It is used to store Expandable hard copy of P 129 1 P 129 .00 of numbers It is used to staple together the Stapler P 39 1 P 39 .75 1 P 24 .50 Register Roll receipts with customers It is used for Ledger bookkeeping P 24 .O.00 Folder administrative and other documents TOTAL COST P 1 078 Cleaning Materials: Cleaning Materials Unit Quanti Total Item Picture Description Price ty Price It is where customers can throw their trash Trash Bin P 299 1 P 299 within the store premises It is used to maintain cleanliness in the Broom Set P 166 1 P 166 store through sweeping TOTAL COST P 465 75 .75 purposes It is used for Calculator computing/counting P 608 1 P 608 .00 administrative and other documents It is used to staple together the Staple Wire P 7 .

OTHER COST RENT EXPENSE MONTHLY 2018 2019 2020 2021 2022 Rent 35.00 420.000 420.000 420. product preparation TOTAL COST P 2 407 BUSINESS INPUT G.000 420.000 420.000 TOTAL 420.00 420.000 420.00 420.000 420. Sanitary Supplies Sanitary Supplies Unit Quanti Total Item Picture Description Price ty Price It is used to contain P 511 per Trash Bag 1 P 511 the store’s waste 1000’s It is used for cleaning Kitchen Rags purposes specifically P 72 /10’s 3 P 216 by wiping It is used to scrub clean the utensils Sponge P 10 12 P 120 used in product preparation It is used to Dishwashing thoroughly clean the P 130 12 P 1 560 Liquid utensils used in /gal. MATERIAL COST (Okay na di lang makahanap ng table format) H.00 76 .

05 54 .6 8 55 66 35 4 * servings of bite-sized churros with whipping cream and chocolate kisses ** Each serving contains 24 pieces one inch churros *** P6.32 . .899 1. .00 Barangay Clearance 300.00 Garbage Fee 600.99 .6 (6ft 55 66 35 4 x 4ft) Social .05 54 . . 791. . ft MISCELLANEOUS EXPENSE Qt Pric 2018 2019 2020 2021 2022 y e Polo Uniform (3 sets per 1.00 Mayor’s Permit Fee 600. 2.8 192. 813.00 Sanitary Inspection Fee 400. 0 0 0 0 ADVERTISING EXPENSE Expenses Qt Unit Cost Total 2018 2019 2020 2021 2022 y Cost Free 10* 19. Taste 8 Tarpaulin 5 150*** 750 750 770. - Media Total 942.00 BIR 500.849.00 Business Permit - Business Tax 600. 2.952 2. 835.060 employee) 9 200 1.99 .00 77 .060 TOTAL 1.005.899 1.00 Plate/Sticker 100. 835. .005. 813.00 Locational Clearance 450.00 Peace and Order Fund ** 300.28** 192.49 1.00 Annual Community Tax 500.849. . 791. 770.32 .952 2.25 per sq.49 PERMITS AND LICENSES DTI 300.

000. YUNG MGA PWEDENG SHIT NG SM.000.0 5. 5. 5.0 5.00 00 00 00 00 UTILITIES EXPENSE 2018 2019 2020 2021 2022 Electricity Water Total 78 .000.0 5. 5.000.000.00 *FOR REVISION PA TO CONSIDER YUNG COST NG RENEWAL COMPARED SA NEW REGISTRATION.00 Fire Safety Inspection Certificate 336.0 5.00 (Once a year) 0 0 0 0 0 TOTAL 5.000. AND VERIFICATION PROFESSIONAL FEES ANNUALLY POSITION RATE 2018 2019 2020 2021 2022 On-call Accountant 5. 5.000.000.000.000.0 5. Engineering Fees** 910.000.896.00 TOTAL 5.

70 63.60 22.1 56.20 .0 3 37 30 30 1. 1.00 0.0 28.123.20 0 12.00 052.4 348.63 Staff 1 9.30 0 62.4 ) 00. SCHEDULE S ANNUAL COMPENSATION 2018 NET TOTAL TAXABL GROSS MONTH POSITI SSS PHILHEALTH PAG-IBIG DEDUCTI E W.0 1 16 10 10 12.60 3.80 321.30 Total (Monthl 32.123.50 0.40 0 00.486.70 72.16 2019 NET TOTAL TAXABL GROSS MONTH POSITI SSS PHILHEALTH PAG-IBIG DEDUCTI E W. 6.30 Staff 2 9. 2.8 29.60 4 1.70 042.00 357.0 1 11 10 10 9. 361.00 0.00 699. 9.30 . 3 10.30 7 8. 9.50 2.2 13.50 2.70 72. TAX MONTH ONS Y ON INCOME LY PAY SALARY ER EE EC ER EE ER EE Manage r 12.30 .00 734.00 87.30 77.0 y) 00.40 947.30 62.00 699.0 1 15 10 10 12.00 5.70 0 75.30 0 12.50 2.0 1 11 10 10 9.0 4 10.00 957.50 0.00 0.80 45.70 042.5 11.00 0. 30.80 216. 3.60 2.00 0.00 557.00 575.50 0.2 792.9 00.00 736.0 1 11 10 10 9.30 0 50.0 600.00 0.00 0.70 162.80 45.00 557.83 Staff 1 9.00 0.95 60.50 3.50 2.20 79 . 9.00 0.0 2. 2.00 957. 3 10. 3 10.43 Total 3 1 (Annual 384.00 0. 1.172.20 0 12.70 7 3.8 10.8 4 10.0 1.00 0. TAX MONTH ONS Y ON INCOME LY PAY SALARY ER EE EC ER EE ER EE Manage r 13.50 0.0 600.20 7 8.1 30.00 0.0 4. 1.5 4.00 722.00 837.

30 0 12.9 ) 80.20 348.50 0.00 431.1 3 10.60 736.70 63.274. 6.2 2.90 17.04 .5 4 10.5 29.50 0.30 .5 83.0 ) 03.0 369.00 575.6 14. 376.20 .60 22.5 29.0 4 41 30 30 1.221. 369. 1.50 0 62.00 0. 9.00 736.50 0.00 0.1 14. TAX MONTH ONS Y ON INCOME LY PAY SALARY ER EE EC ER EE ER EE Manage r 13. 30.00 0.30 0 12.4 11.30 599.00 0.4 987.20 Total (Monthl 32.80 216.1 3 10.221.00 0.00 0.50 7.00 636.00 753.46 2 6.50 0.20 0 50.00 564.20 4 2.87 14.30 0 25.10 98. 384.84 736.00 753.30 599.00 0.5 y) 40. 31. 9.00 0.00 575. 32.30 Staff 2 10.00 886.30 0 25.00 0.653.30 0 12. 4.30 Total (Monthl 33.05 Total 3 1 (Annual 399.6 4.70 63.0 1 16 10 10 12.60 388.20 6.00 575.9 4.00 00 0.46 994.90 0 87. TAX MONTH ONS Y ON INCOME LY PAY SALARY ER EE EC ER EE ER EE 80 . 1.172. 3 10.60 029.60 14.38 60.00 155.2 30.60 3. 1. 3 10.50 2.00 73.00 0. TAX MONTH ONS Y ON INCOME LY PAY SALARY ER EE EC ER EE ER EE Manage r 13.50 2.20 658.80 0 50.00 5.95 3. 1.293.00 588.06 2 4.8 362.4 30.65 3. 9. 9.Staff 2 9. 4.63 Total 3 1 (Annual 407.2 792.60 7 1.60 22.50 0.00 0.60 736.0 1 11 10 10 9.7 y) 58.20 5 7.00 0.6 2.50 2.8 354.20 0 50.50 2.65 3.40 5 4.0 1 16 10 10 12.070.00 855.60 23.6 14.50 0.80 412. 2. 9.5 29. 1.1 30.10 0 12.60 2022 NET TOTAL TAXABL GROSS MONTH POSITI SSS PHILHEALTH PAG-IBIG DEDUCTI E W.5 87.5 87.50 2.00 929.00 0.10 0 87.1 30.00 0.80 043.0 1 11 10 10 9.0 3 38 30 30 1.00 588.0 4.00 830.274.84 736.60 60. 5.50 0 62.60 60. 3.66 467.6 4.50 90.70 63.80 467. 2.1 11.90 17.36 2020 NET TOTAL TAXABL GROSS MONTH POSITI SSS PHILHEALTH PAG-IBIG DEDUCTI E W.00 0. 9.2 30.60 3.3 4 10.67 7 5.50 90. 3 10.00 0.00 5.04 Staff 2 9.6 29.04 .04 Staff 1 10.55 ANNUAL COMPENSATION 2021 NET TOTAL TAXABL GROSS MONTH POSITI SSS PHILHEALTH PAG-IBIG DEDUCTI E W.40 753.00 0.70 63.04 Total (Monthl 33.00 0.12 5 2.0 1 11 10 10 9.70 63.3 17.03 Total 3 1 (Annual 391.0 ) 13.50 2.00 0.4 987.80 5.12 994.80 5.600.30 .0 1 12 10 10 9.0 4.0 3 38 30 30 1. 1. 1.00 904.50 0.0 4.1 y) 92.50 7. 9.9 2. 1.0 1 12 10 10 9.97 Staff 1 9.80 412.50 0.

391.15 PROFESSIONAL FEES ANNUALLY POSITION RATE 2018 2019 2020 2021 2 On-call Accountant (Once a year) 5.85 Staff 2 10.85 . 4.00 5.13 031. 1.50 784.1 31. 4.7 91.000.9 15.00 5.0 1 16 10 10 13.325.000. 1.000.50 0 25.70 0 62.0 4.60 3.40 843.6 2. 5 10.000.83 578.50 0. 1.70 0 12.00 0. 5. 9.0 1 12 10 10 9.50 784.000.1 11.00 810.6 30.00 TOTAL 5.00 0.95 3.00 5.50 2.3 3 10.50 81.901.26 60.000.00 606.60 0.20 653.40 0 50.9 4.35 773.85 Total (Monthl 34.00 0.8 1.55 0 2.4 375.00 5.82 Staff 1 10.00 0.7 91.7 55.00 606.00 0.50 0 25.30 08.00 984.50 81.00 5.85 .00 0.60 23.95 39. 32.51 Total 3 1 (Annual 415.00 5.35 773.3 y) 37.000.00 5.00 5.000.00 0.50 2.00 5.00 5.0 4 41 30 30 1.63 2 8.3 3 10.00 0.00 81 .000.0 1 12 10 10 9.20 083.00 771.9 ) 53.00 5. Manage r 13.50 0.93 2 8. 9.325.2 30.30 71.00 0.

00 360.00 4. 3.525.00 3.00 .200.050.550.2 14.580.580.EE 0 Total Annual Philhealth 9.0 46.00 9. 43.0 3.0 40.660. 44.00 9.0 EE 0 0 0 0 Total Annual Pag-IBIG 7.00 775.00 8.950. 9.250.614.00 TOTAL 39.00 600.00 825.0 7.300.600.850.0 TOTAL 00 0 0 0 0 PAG-IBIG EXPENSE 2018 2019 2020 2021 2022 Annual Pag-IBIG Premium .0 3.715.00 775.950.865.0 Sub-total 0 8. 750.00 360.600.00 600.00 3.0 3.000.300.900.200.560.0 4.600.075.0 Premium 0 0 0 0 Less: Year-end Pag-IBIG 600.00 3.00 4.00 4.00 3.00 .00 3.0 44.0 46.715.650. 00 00 00 0 00 PHILHEALTH EXPENSE 2018 2019 2020 2021 2022 Annual Philhealth Premium 4.525.00 4.386.550.939.00 1 .00 3.8 14.00 EC Total Annual SSS 42.395.2 29.050.600.300. 13.075.500.0 0 0 0 0 0 Add: Previous Payable .0 3.00 9.600.0 Premium 0 0 0 0 0 Less: Year-end SSS 3.715.173.260. 28.287.650.00 4.600.865.600.00 775.8 29.00 Premium 0 Less: Year-end Philhealth Payable 750. 3.660.200.00 Add: Previous Payable .0 9.600. SSS EXPENSE 2018 2019 2020 2021 2022 Annual SSS Premium .250.500.580. 360.6 ER 0 0 0 0 0 Annual SSS Premium .715.0 44.200.600.0 9.00 825.00 9. 3.952.00 7.00 600.950.0 42.600.4 EE 0 0 0 0 0 Annual SSS Premium .00 8.00 4.00 3.900.0 9.0 7.525.0 40.00 8.00 9.605.00 Payable Sub-total 39.4 14.605.00 360.0 9.0 ER 0 0 0 0 Annual Pag-IBIG Premium .950.260.680.600.00 360.00 600.0 3.00 775.0 43.00 3.810.00 825.880.0 3.0 40.900. 44.614.ER 0 Annual Philhealth Premium 4.6 29.00 3.8 30.0 7.650.200.275.2 15.0 4.920.650.

000.920. 7.450.000.00 Fryer 1 00 00 00 7.600.00 Microwave Oven 1 00 0 7. 7. 10 3.800. 32.00 600.00 630.795 11. O.00 2 .0 7. 2.00 Churro Filler 4 00 00 00 7.200.0 10 270.90 1.280.000. 7.00 600.500.80 134. 2.0 6.000. 1.800.499.600. 10 1.245.950 10.00 Electric Stand Mixer 1 00 0 2.155.0 5 149. 7.0 5 799.000. 10.00 6. 3.700. 7.952.50 TOTAL .00 600.82 Fire Extinguisher 1 00 0 1. 0 00 00 00 00 DEPRECIATION COST .0 10 700.600.499.754.0 5 200.72 Electric Kettle 2 00 0 Whipped Cream 2. 10 3.877.00 243.90 269.200.0 0 0 0 0 Add: Previous Payable .50 P.600.00 Dispenser 1 00 0 Coffee Maker 1 748.00 .00 748. 600.000.000.000.600.00 360.200.999.82 Laptop 1 00 0 107.40 675.00 630.MACHINERIES AND EQUIPMENT USEF UL RESID COST LIFE UAL ANNUAL UNI PER TOTAL (YEA VALUE DEPRECIAT ITEM T UNIT COST RS) (10%) ION Churros Machine w/ 32. 900.00 Mini Refrigerator 1 00 0 32.999.439.0 5 375. S.200. 32.600.0 10 700.450.0 6.00 5 74. 7.00 TOTAL 6.700. 2. 2.Payable Sub-total 6.64 2.0 6. 1 00 00 00 1.

44 86.66 950.63 717. 1.530. 6.00 Case 0 Kiosk Package 1 100.00 692.0 14.24 450.05 371.00 352.48 Microwavable Bowl Set 404.00 883.40 Spit Guard Face Mask 300.17 426.488.00 82.988.741.93 750.00 113.34 334.498.77 932.6 TOTAL 60 66 4 06 5 STORE SUPPLIES 2018 2019 2020 2021 2022 1.498.21 200.03 1.00 698.17 Tray 240.56 900.58 253.40 362.40 Storage Box 200. 100.0 5 10.00 924.00 1.002.00 55.55 6.48 57.810.17 Set Mixing Bowl 880.80 2.27 267.65 Hair Net 240.838.33 260.84 Kitchen Scissors 180.75 297.10 415.56 907.55 438.84 1.27 267.000.89 222.279.109.000.000. 1.00 976.00 58.628.171.22 316.500.58 253.3 Glass Jar 0 59 23 2 Spatula Set 674.697.695.47 711.56 60.69 305.00 195.00 904. 1.00 308.97 382.99 1.789.44 730.203. 1. 22. DEPRECIATION COST – FURNITURE AND FIXTURES USEFU RESIDU COST L LIFE AL ANNUAL UNI PER TOTAL (YEARS VALUE DEPRECIAT ITEM TS UNIT COST ) (10%) ION Dining Set for 2 6 2.77 737.88 954.00 5 850.00 205.227.00 00 0 0 TOTAL 123.67 325.996.650.00 5 1.02 289.3 1.00 246.11 216.348.500.34 980.7 Toppings Dispenser 7 Squeeze Bottle 274.26 3 .84 00 80 KITCHEN TOOLS 2018 2019 2020 2021 2022 9" Round Stacking Dough 860.65 958.00 184.01 116.33 260.24 Spoon Set 80.84 0 Pastry Display 1 8.19 84.0 8. 12.76 89.000.96 Tongs 343.4 Paper bag 00 21 8 1 Paper Towel 680.0 1.20 Pan Measuring Cups and Spoons 54.0 18.139.50 282.66 1. 6.4 6. 6.00 246.451.48 211.080.29 122.13 Measuring Jug 110.44 757.93 190.11 928.11 119.

704.87 14. 3.7 490.17 569.62 Expandable Folder 129.08 3.19 315.17 139.00 657.560.22 180. 1.77 659.54 675.07 41.00 234.8 TOTAL 00 17 8 50 0 OFFICE SUPPLIES 2018 2019 2020 2021 2022 Pen 126.64 140. 1.55 98.Hand Gloves 640.107.83 504.00 123.472.36 677.02 184.96 TOTAL 465.98 47. 2. 1.910.90 143.24 48.55 175.66 1.45 133. 3.0 00 54 8 06 9 CLEANING MATERIALS 2018 2019 2020 2021 2022 Trash Bin 299.53 49.14 133.64 15.75 25.169.7 2.0 477.50 13.602.1 00 74 8 3 TOTAL 2. 1.26 333.681.06 713.43 Stapler 39.66 Sponge 120.00 129.75 45.00 132.66 641.078.540.00 221.00 307. 1. 2.17 100.00 170.10 0 4 SANITARY SUPPLES 2018 2019 2020 2021 2022 Trash Bag 511.67 130.00 95.86 Cash Register Roll 13.92 228.43 26. 2.12 26.39 Log Book 44.29 126.14 Broom Set 166.606.00 40.17 42.29 43.806.73 TOTAL 1.510.738.9 3.39 554.691.70 Dishwashing Liquid 1.137.53 136.04 Ledger 24.00 136.84 27.00 539.86 103.8 00 95 1 33 5 RENT EXPENSE MONTH 2018 2019 2020 2021 2022 LY 4 .28 518.45 Staple Wire 93.25 14.61 324.00 525.58 Calculator 608.201.646.00 624.610.55 694. 3.7 1.25 240.407.35 Kitchen Rags 216.8 1.

00 420.Rent 35.0 420.000 420.0 420.0 420.0 420.00 420.000 420.0 00 00 0 00 TOTAL 420.0 0 00 00 00 00 5 .0 420.

1 6 .WORKSHEETS WORKSHEET NO.

FAMILY SITUTATION Running your own business will take a lot of your time. To be able to make difficult decisions that could have serious consequences is a strength. To be willing to take moderate risks is a strength. if you have many other priorities and do not want to spend most of your time and money on the business. for example if you are unemployed. this is a weakness MAKING DECISIONS In your own business. risking everything on a gamble. your commitment is a strength. If you are very keen on the success of your business. if you often find it difficult to decide what to do and prefer other people to tell what you what to do. if you are not very sure about the success of your business. You always run X the risk of failing in your business. if you do not have your family’s support is a weakness FINANCIAL SITUATION If you have personal funds to put into your business and if it X does not mean a catastrophe for your personal finances if 7 . this is a weakness TAKING RISKS There are no absolutely safe business idea. or not being prepared to take any risks at all. this is a weakness. this is a strength. but think it might be a possibility. They cannot be passed onto someone else to make or not made at all. your chances of success are generally not good. you will have to make important X decisions. If you want to stay in business for a long time and you are willing to risk your own money on the business. PERSONAL ASSESMENT FORM PERSONAL CHARACTERISTICS SITUATION STREN WEAKN GTH ESS COMMITMENT To succeed in business you must be committed to running a X business. Although an entrepreneur must be willing to take some risks. To have a supportive family is a strength. Your family should agree with your plans to start a business. If you go into business because you have to. this is a weakness. It is X important to have your family support. MOTIVATION You are more likely to succeed as an entrepreneur if you X want to try your business idea. Commitment means that you are willing to put your business before almost everything else. you should only take reasonable risks. you want to be your own boss and you want to have your own business.

For example. but other skills in business management are also vital for the success of your business. it is a weakness SKILLS STREN WEAKN GTH ESS TECHNICAL SKILLS Technical skills are the practical abilities you need to X produce the product or provide the service of your business. this is a weakness. In others. If you do not have these skills. If you have this experience with the type of business you have. costing and records-keeping. BUSINESS MANAGEMENT SKILLS Business management skills are the abilities you need to X run your business efficiently. it might not be one of the most important factor. If you do not have the technical skills you need for this type of business. but it will always help. 8 . KNOWLEDGE OF YOUR LINE OF BUSINESS Knowledge of the specific line of business is necessary for X some businesses. to start a garage you need to understand engines. to start a dressmaking business you need to be able to cut and sew. If you have no funds of your own to put into the business and if you are completely dependent on the success of your business. It is strength to have a good technical understanding of your product or service. For example. this is a strength.the business fails. it is a strength. Marketing skills are perhaps the most important. rate this as a weakness.

PRODUCTS AND OPERATIONS STRENGTHS WEAKNESSES Products/Services  Offers a variety of  Best to eat only right churros that is new after it is cooked. Inventory  Low chances of spoilage in inventory Workforce  Employees hired are responsible. to the market  Loses its crunchiness  Products and after a while services are guaranteed to bring satisfaction to the customers  Convenience in eating Process  Its simple recipe doesn’t require the owner of the business to hire a highly skilled worker to do the job  Fast and easy to prepare Capacity  Able to meet the customers demand for the product. 2 SWOT ANALYSIS INTERNAL ASSESSMENT 1. WORKSHEET NO. reliable and skilled  Would entertain 9 .

Selling  Advertisements are products/services posted through social media accounts. customers properly and will give a friendly atmosphere 2.  Product’s price are worthy considering its quality.  Makes sure not to give off an intimidating aura to customers regardless of their social standing to make them feel at ease when ordering or asking question. MARKETING STRENGTHS WEAKNESSES Customer Analysis  Customers are free to state their comments. Pricing  More affordable compared to other churros store. Buying Supplies  Supplies are not hard to purchase because markets within the locality offer the materials needed. Distribution  Products can be bought 10 . Product and Services  Everyone is free to Planning send their concerns about the business and suggestions for new variants and recipes will be highly considered. suggestions and feedbacks through the business’s social media accounts.

 Credit purchases are not allowed. only over the counter and the business won’t do deliveries. 3. Financial Records  Books and other records will be 11 .  Initial source of capital will be from the accumulated savings of the partners. Opportunity Analysis  Business will be highly responsive to market changes and developments. Financial Operations  Financial operations and other business matters are to be handled by the business’s partners.  Bookkeeping will be performed by the manager who have substantial knowledge to do the job. funds. Marketing Research  The proponents have done thorough research prior to the establishment of business to ensure that it will progress.  Looks forward in extending the business in places where highdemand for churros is probable. FINANCIAL ACCOUTING STRENGTHS WEAKNESSES Capital Budgeting  Cash flows will be  Debt financing will be regularly monitored used in case the by the owners of the business runs out of business.

 Staffs will be trained according their position. Controlling  Regular visits and monitoring will be done to ensure that the employees are doing a good job and provide a friendly service to the customers. Staffing  There are enough staffs to run the business properly. MANAGEMENT Planning  Every partner in the business takes part in the business planning Organizing  Responsibilities and duties of employees are provided in the organizational structure Motivating  Encourages the staff that to profit is not just the goal but also to introduce the product to those who are not familiar to it. monitored by the business’s partners Funds sourcing  The business partners are the only ones that have the authority in handling the fund 4. EXTERNAL ASSESSMENT OPPORTUNITIES THREATS Economic Forces  Churros is not a  Some people are not common pastry to open to try something Filipinos which new and would stick to 12 .

makes it stand out their old food
from products preference.
existing in other
food business.
Social, Cultural,  The business
Demographic and location’s goers are
Environmental mostly the
Forces business’s target
market.
 The locality where
the business exists
is where people
from different parts
of the country
gather in search for
a job because it is
known for its
manufacturing
industry.
Political,  Completely secured
Governmental and business licenses
Legal and permits.
Technological Forces  Uses equipments
that will make it
easier and faster to
serve the customers
and keep track of
how well the
business is
performing.

WORKSHEET NO. 3

13

DESCRIPTION OF THE BUSINESS
1. BRIEF HISTORY

Name of Business: Churreria de Manila

How was it conceived?

The proponents are all a fan of churros and would like to taste a
new variety of this pastry. They came up with innovations that they
knew are worth sharing to the public and have decided to start a
business to introduce this product and allow others to enjoy it as well

How did the business develop?

The partners made a business proposal and presented it o their
college professors to give them advice and suggestions about opening
this type of business. Families, relatives and friends also gave their
opinions about how the business should operate. The proponents also
did a strenuous work to measure the business’s probability of
progressing once it is established.

2. BUSINESS FORM
Single Proprietorship Partnership
Corporation
3. PRINCIPAL ACTIVITY

Retail Manufacturing
Service
Wholesale Agriculture, Forestry or Fishing
Others (Specify)
4. OWNERS(S)

Name: Stella Grace P. Chavez
Description of Skills:
Relevant Experience:

Name: Dianne Dumale Cucharo
Description of Skills:
Relevant Experience:

14

Name: Annabelle C. Ignacio
Description of Skills:
Relevant Experience:

Name: Princess Danica Mae A. Lindayag
Description of Skills:
Relevant Experience:

Name: Mariel B. Simora
Description of Skills:
Relevant Experience:

5. PRODUCTS / SERVICES

 Classic Churros
 Bite-sized Churros
 Cheesecake Churros
 Beverages (Hot chocolate, brewed coffee)

6. SALES/MARKETING GEOGRAPHICAL AREA
SM Center Valenzuela
MacArthur Highway, Valenzuela, 1441 Metro Manila, Philippines
7. CUSTOMERS
SM Center Valenzuela goers
8. SELLING METHODS/TECHNIQUES
Dine in and on the go
9. WORKFORCE COMPLEMENT
 Manager
 Staff (2)

10. CUSTOMERS’ NEEDS BEING SATISFIED
 Churros cravings
 Introduces churros to people who haven’t tried them yet.
 Gives them convenience by providing a type of packaging that is easy
to carry while eating.
 High quality service

WORKSHEET NO. 4

15

5 CUSTOMERS OF THE BUSINESS 16 . VISION DETAILS Current WORKSHEET NO.

the number of customers will: Increase Decrease Stay the same Domestic Use Work-related Qualities wanted by customers: Taste Price Location Packaging Service Appearance Size Variety 17 .Products/Services: Churros and Beverages CHARACTERISTICS Who will be the customers? Individual Families Other Businesses Domestic Use Work-related Age Adults Elderly Teenagers Parents of Children Gender Mostly Female Mostly Male Both Location: Where customers live/work Nearby At some distance Income levels High Medium Low When will they buy the product/service? Daily Every other Twice a week day Once a week Twice a Once a month month Twice a year Once a year How much will the customers buy? Large One item quantities regularly Future Size of the Market In the future.

Valenzuela city Promotion/Advertising Used: Social Media Customer Service: Average Strength: Well-known in different parts of the world Name: Famous Belgian Waffles Type of Product: Waffles Prices: P30-P55 Quality of Goods: Excellent Location: SM Center Valenzuela. 7 18 . MacArthur Highway. MacArthur Highway. 6 COMPETITOR CHARACTERISTICS Name: Brownies Unlimited Type of Product: Brownies Prices: P25-P35 Quality of Goods: Excellent Location: SM Center Valenzuela. MacArthur Highway. Valenzuela city Promotion/Advertising Used: Social Media Customer Service: Average Strength: Affordable WORKSHEET NO. WORKSHEET NO. Valenzuela city Promotion/Advertising Used: Social Media Customer Service: Average Strength: Wide variety of brownies Name: Dunkin’ Donuts Type of Product: Doughnuts and other pastries Prices: P40-P75 Quality of Goods: Excellent Location: SM Center Valenzuela.

fresh Color Regular. Large Size Box with Churreria de Manila Logo Packaging Are available in plain or can be served with a dip Bite-sized Churros General One inch sized churros with two free toppings of your Description choice Quality Sweet. SERVICES. Large Size Box with Churreria de Manila Logo Packaging Churros filled with cheesecake recipe fillings inside Beverages General Brewed coffee and hot chocolate drink Description Quality Complements the taste of churros Color Regular Size Cups with Churreria de Manila Logo Packaging Brewed coffee and hot chocolate drink 19 . Fresh Color Reagular. MARKETING PLAN – PRODUCT PRODUCT. OR PRODUCT RANGE Classic Fried Churros General Are available in plain or can be served with a dip Description Quality Sweet. Medium. Fresh Color Regular Size Box with Churreria de Manila Logo Packaging One inch sized churros with two free toppings of your choice Churros Cheesecake Sticks General Churros filled with cheesecake recipe fillings inside Description Quality Sweet.

PRICE Pastry Brownies Dunkin’ Donuts Famous Belgian Unlimited Waffles Competitor’s Prices Highest 35 75 55 Average 30 50 45 Lowest 25 20 30 My Prices Beverages Brownies Dunkin’ Donuts Famous Belgian Unlimited Waffles Competitor’s Prices Highest . WORKSHEET NO. P40 P35 Average . P25 P35 My Prices Reasons for Setting Price: No discount shall be given to any customer. No credit shall be allowed for any customer. P30 - Lowest . 8 MARKETING PLAN . 20 .

WORKSHEET NO. 9
MARKETING PLAN – PLACE
BUSINESS LOCATION:
Ground Floor, SM Center Valenzuela, MacArthur Hwy, Valenzuela, 1441,
Metro Manila

REASON FOR CHOOSING THIS LOCATION:
It is the main shopping district of Valenzuela and most of its population are
comprised of college students who are one the target markets of the
business. A lot of colleges and manufacturing companies are placed near
the location.

METHOD OF DISTRIBUTION:
To get my products or services to my customers, I:
Sell directly from my shop
Sell to retailers/other shops
Delivery
Sell to wholesalers
Sell to door-to-door/on the street
Take orders by phone

REASON FOR CHOOSING THIS FORM OF DISTRIBUTION:
It is convenient; it saves a lot of energy and time and doesn’t require
additional expenses.

21

WORKSHEET NO. 10
MARKETING PLAN – PROMOTION
TYPES OF DESCRIBE HOW YOU COST
ADVERTISING USE IT
Free Taste Are given at the P192.8
opening day of the
stall so people will
have the chance to
taste our product
Tarpaulins Will be posted in P750
different areas and
let the people know
about our business
and what it is about
Social Media Will be used to -
spread information
about our business
through our social
media pages.

22

WORKSHEET NO. 11
SALES PLAN

23

hygiene. 12 STAFF REQUIREMENTS HIRING REQUIREMENTS Position Job Qualifications Job Description Manager  Male/Female  Responsible for  25 years old and training and above supervising the staff  At least 2 years  Managing budgets experience  Ensuring the store’s supervising staff and compliance with knowledgeable in the licensing. administration of health and safety businesses legislation/guidelines  Must be at least a  Inventory graduate of any management business courses  Handling customer  Willing to render 8-10 inquiries and work hours a day complaints  Willing to work  Keeping statistical and irregular hours of shift financial records  Bookkeeping  Can also do the staff’s duties Staff  Male/Female  Handling of the  21 years old and customers’ orders such above as taking their orders  Willing to work and preparing the food irregular hours of shift  Managing the cash  High willingness to register learn  Giving warm welcome  Has a pleasing. WORKSHEET NO. to customers personality and clean  Cleaning up after appearance customers’ leftovers  Graduate or  Opening up the store Undergraduate of any college courses 24 .

Under the manager. 13 BUSINESS ORGANIZATION STRUCTURE The owners of Churreria de Manila shall be the head and decision-makers of the business. a hired manager will be responsible for the supervision and the regulation of the overall on-hand operations of the business. Under these owners. two (2) staffs will be hired to do all the duties related to operational workflow of business with emphasis on catering to the customers’ demands Owner s Manag er Staff 1 Staff 2 25 . WORKSHEET NO.

Price Price An electronic cooking Churros appliance used to Machine P 32 800 1 P 32 800 shape and deep fry the with Fryer churros It is used to efficiently mix the churros dough Electric or filling to achieve P 7 000 1 P 7 000 Stand Mixer desired consistency before frying. 14 EQUIPMENT REQUIREMENT Machineries and Equipment Unit Total Item Picture Description Qty. WORKSHEET NO. It is used to melt Microwave ingredients for the P 2 700 1 P 2 700 Oven churros dip as well as reheating food It is used to store Mini prepared churros P 7 000 1 P 7 000 Refrigerator batter to avoid spoilage 26 .

It is used to digitalize data for easier Laptop management as well P 7 999 1 P 7 999 as to reduce chances of data loss P 107 TOTAL COST 950 Furniture and Fixtures 27 . It is used to record and Point of track Sales P 32 450 1 P 32 450 sales/transactions by (P.O.S.) customers It is kept and is to be Fire P 1 499 P 1 499 used in case of 1 Extinguisher emergency fires It is used to heat and to keep the chocolate Electric P 1 877 P 3 754 drink and water for 2 Kettle making the churros batter warm Whipped It is used to add whip Cream cream to bite-sized P 2 000 1 P 2 000 Dispenser churros It is used to brew Coffee coffee as well as to P 748 1 P 748 Maker waft coffee aroma within the store Churro Filler is used to drill into the churros Churro Filler and fill it with the P 2 500 4 P 10 000 customers’ chosen filling.

Unit Item Picture Description Qty. 1 P 404 . Total Price Price It is to be used by dine- Dining Set in customers to P 2 498 6 P 14 988 for 2 comfortably enjoy their food within the store It is used to store as well as to display the Pastry fried churros before it P 8 500 1 P 8 500 Display Case is served to the customers Body and frame of Kiosk store includes cabinet P 100 000 1 P 100 000 Package and P1 143 TOTAL COST 488 Kitchen Tools Unit Quantit Total Item Picture Description Price y Price It is used to stack the 9" Round churros batter for Stacking P 172 5 P 860 frying after it is Dough Pan mixed It is used to Measuring accurately measure Cups and the ingredients P 54 1 P 54 Spoons Set needed to prepare the food and drinks It is used for mixing ingredients for the Mixing Bowl P 220 4 P 880 churros dough and filling while mixing This utensil is to be used to contain the Microwavabl ingredients or P 404 .10 e Bowl Set product that needs to 10 be melted or reheated For general use Spoon Set P 80 1 P 80 within the store 28 .

Used to measure Measuring liquid ingredients P 110 1 P 110 Jug necessary for product preparation It is used to contain the toppings for the Toppings bite-sized churros for P 900 1 P 900 Dispenser the customers to choose and pick from It is used to contain the flavored syrup for Squeeze bite-sized churros P 49. It is to be used for containing the fried Tray churros while coating P 120 2 P 240 it and storing in the pastry display box It is to be used for Storage Box general storage P 100 2 P 200 purposes It is to be used for Kitchen cutting objects as P180 1 P180 Scissors necessary P 6 279 .50 5 P 274 .50 Bottle and ready made churros dips It is used as a storage for toppings as well Glass Jar as for display before P 180 6 P 1 080 it is placed in the toppings dispenser It is for general use Spatula Set during product P 674 1 P 674 preparation It is used to pick up the fried churros from Tongs the Pastry Display P 343 1 P 343 Case before serving it to the customers. TOTAL COST 60 29 .

75 general transactions 30 . Price It is used for general Pen P 5 .25 24 P 126 writing purposes It is used record Log Book P 44 . Store Supplies Unit Quanti Total Item Picture Description Price ty Price It is used as a P 1650 packaging for when Paper bag per 1 P 1 650 customers decide to 3000’s take-out their order Its purpose is to wipe stains and is can be P 85 Paper Towel 8 P 680 used by both 8/350’s customers and staff It is used by the staff to avoid any strands Hair Net P 10 24 P 240 of their hair from falling to the product It is used by the staff to keep any Spit Guard substance from the P 25 12 P 300 Face Mask mouth to fall upon the product It is used by the staff to avoid P160 / Hand Gloves contaminating the 4 P 640 100’s product with germs from their hands Total P 3 510 Office Supplies Total Item Picture Description Unit Price Qty.75 1 P 44 .

50 12 P 13 .00 of numbers It is used to staple together the Stapler P 39 1 P 39 .75 purposes It is used for Calculator computing/counting P 608 1 P 608 . machine to Cash generate transaction P 13 .75 12 P 93 .00 Folder administrative and other documents TOTAL COST P 1 078 Cleaning Materials Unit Quanti Total Item Picture Description Price ty Price It is where customers can throw their trash Trash Bin P 299 1 P 299 within the store premises It is used to maintain cleanliness in the Broom Set P 166 1 P 166 store through sweeping TOTAL COST P 465 Sanitary Supplies 31 .50 Register Roll receipts with customers It is used for Ledger bookkeeping P 24 .00 administrative and other documents It is used to staple together the Staple Wire P 7 . It is used along side the P.00 administrative and other documents It is used to store Expandable hard copy of P 129 1 P 129 .S.75 1 P 24 .O.

product preparation TOTAL COST P 2 407 WORKSHEET NO. 15 SPACE REQUIREMENT 32 . Unit Quanti Total Item Picture Description Price ty Price It is used to contain P 511 per Trash Bag 1 P 511 the store’s waste 1000’s It is used for cleaning Kitchen Rags purposes specifically P 72 /10’s 3 P 216 by wiping It is used to scrub clean the utensils Sponge P 10 12 P 120 used in product preparation It is used to Dishwashing thoroughly clean the P 130 12 P 1 560 Liquid utensils used in /gal.

16 BUSINESS INPUTS 33 .WORKSHEET NO.

34 .

50 0.50 0. WORKSHEET NO.70 63.60 1.0 1 11 10 10 9.40 Staff 2 9.00 839. 600.20 .30 .00 957.0 87.00 699.123.0 4 10.00 5.00 736.20 0 12.63 056.04 9 118.03 29 .70 7 3.8 4 10.03 y) 00.60 Total (Monthl 32.60 2.00 0. 3 10. 30.00 736.600.80 45.80 216.0 1 11 10 10 9.00 0.50 0. 1.30 0 12. 792.10 98.00 0.5 4.0 4. 3 10. 3 10.20 0 12.80 216.00 431.83 800.00 107.0 28.0 3 37 30 30 1. 6.30 0 50.95 60.00 0.5 1.00 699.70 72.792.4 348.96 Staff 1 9.16 000.70 042.43 Total 3 1 (Annual 384.00 0. 1.40 0 00.0 1 11 10 10 9.21 9 120.123.00 245.50 3.30 7 8.00 557.00 386.5 11.30 . 56.21 9 120.80 45.00 357.16 2019 NET NET TOTAL TAXABL 13TH GROSS MONTHL ANNUA POSITI SSS PHILHEALTH PAG-IBIG DEDUCTI E W.0 2.80 321. 3. TAX MONTH MONTH ONS Y L ON INCOME PAY LY PAY SALARY SALARY ER EE EC ER EE ER EE Manage r 13.0 1 15 10 10 12.8 29.20 7 8.70 63.8 10.00 0.30 0 12.50 0. 9. 00.2 13.14 13.60 4 1.40 947.46 32. 9. 146.30 . 9.50 2.70 0 75.40 Total 32.00 886.486.6 2.00 957.70 162. 6.70 042. 792.00 461.00 052. 144.0 1 11 10 10 9.792.1 30.00 734.50 0.50 0.00 0.60 22. 2.00 0. 17 STAFFING COSTING ANNUAL COMPENSATION 2018 NET NET TOTAL TAXABL 13TH GROSS MONTHL ANNUA POSITI SSS PHILHEALTH PAG-IBIG DEDUCTI E W. 361. 380.40 753. 1.00 0.172. 2.30 62.50 2.600.70 72.30 .172.20 .00 386.00 0.00 0.00 575. 30.50 2.1 3 38 30 30 1. 9.95 12.00 0.50 2.30 77.00 837. 600.58 (Monthl 40.04 9 118.0 1 16 10 10 12.00 722.90 30. 1.00 0. ) 00.50 7.00 107.0 1.60 3.00 87.50 2. 29. TAX MONTH MONTH ONS Y L ON INCOME PAY LY PAY SALARY SALARY ER EE EC ER EE ER EE Manage r 12.20 .20 .30 0 62.60 Staff 2 9.00 557.00 0.00 575.56 Staff 1 9. 3 10.

70 63.20 0 50.12 5 2.46 2 6.60 23.30 0 12. 1.20 4 2.32 Staff 2 9.60 029. 149.41 9 122.00 0. 1.50 0 62.00 5.80 412. 17.50 2.274. TAX MONTH MONTH ONS Y L ON INCOME PAY LY PAY SALARY SALARY ER EE EC ER EE ER EE Manage r 13.8 354.6 14.9 2.9 4.00 73.4 11.59 10.04 .66 467.30 0 25.00 588.00 0.1 3 10.00 00 0.6 4. ) 80.12 994.0 1 12 10 10 9.987.90 17.221.60 22.12 432. ) 13.41 9 122.50 0. 32.50 0 62.55 292.00 33. 9.00 0.80 467.60 3 4.5 4 10.0 4. 3 10.00 855.63 Total 407.0 4 41 30 30 1. 9.80 5.00 5.30 599.00 0.00 0.0 1 11 10 10 9.50 0.04 .00 0.30 0 25. 3 10.71 Staff 1 9.00 588.0 1 11 10 10 9.60 736.30 .84 736.60 14.70 63.10 0 87.05 Total 3 1 (Annual 399.10 0 12.60 736.6 4.40 5 4. 384.5 29. 1 369. 1.60 3.8 362.16 Staff 2 10.84 736.80 0 50. 1.84 932.95 3. 376. 87.70 63.50 90.05 33.30 187.987. 3. 152.00 564.65 3.20 658.38 60. 83.20 6.36 2020 NET NET TOTAL TAXABL 13TH GROSS MONTHL ANNUA POSITI SSS PHILHEALTH PAG-IBIG DEDUCTI E W. 9.0 1 16 10 10 12.50 2.070.1 30. 31.30 187.00 929. 1.600.3 4 10.80 043.35 2021 NET NET TOTAL TAXABL 13TH GROSS MONTHL ANNUA POSITI SSS PHILHEALTH PAG-IBIG DEDUCTI E W.00 0.34 13.90 17.1 14.94 Staff 1 10.60 60.00 575.00 753.80 412.00 0.50 0. 9.50 0.4 30.50 90.80 297.00 636.06 2 4. 2.16 Total (Monthl 33. 2.00 575.84 932.46 255. 1.6 29.04 .46 994.30 .5 29.653. 4.1 3 10. 30 .20 5 7.50 2.65 3.0 3 38 30 30 1.32 Total (Monthl 33.60 379.0 1 16 10 10 12.59 10. 125.50 0.00 0.00 753. 125.50 0.97 32.1 11.2 30.55 13. 987.50 2. y) 0 7 Total 3 1 (Annual 391.2 30.0 4.00 904.36 640.00 0. TAX MONTH MONTH ONS Y L ON INCOME PAY LY PAY SALARY SALARY ER EE EC ER EE ER EE Manage r 13.04 583.30 0 12. 4.30 599. 987.00 0.04 .0 1 12 10 10 9.60 388. 369.00 830.274.75 y) 58.6 14.60 22.60 3.97 317.00 0.00 0. 387.50 2. 395. 9.221.00 0.70 63. 9. 403.50 7.16 y) 92.2 2.00 612. 87.60 379.

75 13.00 0.20 083.0 5.00 5.98 WORKSHEET NO.35 809.0 1 16 10 10 13.00 606. 127.20 0 50.00 0.00 0. 9.6 30.87 14.00 771.293. 391.0 4 41 30 30 1.53 Total (Monthl 34.00 5.85 .35 809.70 0 12. 4. 91.30 08.4 375.0 1 12 10 10 9. 1.26 2022 NET NET TOTAL TAXABL 13TH GROSS MONTHL ANNUA POSITI SSS PHILHEALTH PAG-IBIG DEDUCTI E W.60 3.50 2.63 2 8.50 2.53 Staff 2 10.0 ) 03.94 34.901. 1. 9.00 0.32 y) 37.(Annual 60.50 81.9 15.67 7 5. 127.3 3 10.95 39. 410.92 Staff 1 10.85 391.85 391.6 2. 91. 1.0 1 12 10 10 9.20 348.50 784.78 10.93 2 8.70 0 62.50 784.00 0.00 0.00 155.35 773. 5 10.20 653. ) 53.15 637.50 0.51 Total 3 1 (Annual 415.80 5.50 0 25.00 0.00 606.00 0. TAX MONTH MONTH ONS Y L ON INCOME PAY LY PAY SALARY SALARY ER EE EC ER EE ER EE Manage r 13.00 0.85 .1 11.8 1. 32.50 0 25.13 031.60 23.00 0.40 843.83 579.13 960.78 10.2 30.26 60. 5. 18 MATERIAL COST 31 .30 71. 4.55 0 2.82 855.00 810.50 0.00 0.325.9 4.3 3 10.60 958.60 0.95 3.83 578. 154.35 773.0 4.66 014.1 31.50 81. 55.40 0 50.00 0.00 984.325.

32 .

19 OTHER COSTS WORKSHEET NO.WORKSHEET NO. 20 32 .

2.499.00 5 850.950 10. 2. 1.90 269.348.00 748.697.0 5 375.00 00 0 0 TOTAL 123.90 1.00 .439.00 1.00 360.999.0 5 149.000.754.000.00 243.80 2.00 5 1.920. 32.84 00 80 33 .84 0 Pastry Display 1 8.40 675.0 5 200.000. O.82 Fire Extinguisher 1 00 0 1. 7.280.500.00 630.795 11. 7.488.00 Electric Stand Mixer 1 00 0 2. 10.00 Fryer 1 00 00 00 7.800.0 10 700.227.000. 32.00 Dispenser 1 00 0 Coffee Maker 1 748.000.800.500.988.MACHINERIES AND EQUIPMENT USEF UL RESID COST LIFE UAL ANNUAL UNI PER TOTAL (YEA VALUE DEPRECIAT ITEM T UNIT COST RS) (10%) ION Churros Machine w/ 32.155.64 2. 22.00 Case 0 Kiosk Package 1 100.700. 900. 12.50 P. 7.0 10 700. 10 3.00 Churro Filler 4 00 00 00 7.498.00 630. 2. S.000.82 Laptop 1 00 0 107.245.72 Electric Kettle 2 00 0 Whipped Cream 2.952.0 10 270.000.450.450.000.00 Mini Refrigerator 1 00 0 32. 10 1.700.00 DEPRECIATION COST – FURNITURE AND FIXTURES USEFU RESIDU COST L LIFE AL ANNUAL UNI PER TOTAL (YEARS VALUE DEPRECIAT ITEM TS UNIT COST ) (10%) ION Dining Set for 2 6 2.0 5 799.498.500. 10 3. DEPRECIATION DEPRECIATION COST .000.530.0 5 10. 2. 100.000.877.80 134. 1 00 00 00 1.999.0 18.00 Microwave Oven 1 00 0 7.499.0 14.0 8.000.50 TOTAL .000.00 5 74. 3.

34 .

WORKSHEET NO. 21 SALES AND COST PLAN 32 .

22 CASH FLOW PLAN 1 .WORKSHEET NO.