CHAPTER5

BUSY BEAN CAFÉ – TECHNICAL STUDY 204
CHAPTER V
TECHNICAL STUDY
I. INTRODUCTION
Technical feasibility is one of the first studies that must be conducted after the
project has been identified. A large part of determining resources has something to do
with assessing technical feasibility. This study considers the technical requirements of the
proposed project. The technical requirements are then compared to the technical
capability of the organization. The systems project is considered technically feasible if
the internal technical capability is sufficient to support the project requirements.
Chapter IV will highlight the products and services offered, costing, technical
requirements such as different kinds of business requirements, flowcharts, machineries
and equipment, tools and supplies needed, proposed location and its interior layout and
design. In a broader sense, technical study seeks to determine the availability and cost of
these requirements.
This chapter will discuss the continuation of seven (7) marketing mix – which is
the process and physical evidence strategy. The last marketing mix (people strategy) will
be discussed in the next chapter, the Chapter V: Management Study.

II. PROCESS STRATEGY
This part discusses the different products of the Busy Bean Café along with its
procedures, raw materials needed, and cost of raw materials. The café will use the Just-
in-time (JIT) Production wherein, a product is only produced upon customer’s order.
In pricing these products, the proponents considered each unit of products’ raw
materials cost, annual direct labor expense, and annual overhead expense (electricity,
water, and depreciation expense of machine and equipment) allocated to each unit of
product. See: Notes to Financial Statement - Pricing and Product Costing.
Coffee (Major Products)
A. Coffee-Fruit Smoothies
1. MOCHA BERRY-ALMOND SMOOTHIE
Makes 1 Regular serving (20 oz./600 ml)

Preparation time: 2 mins.
INGREDIENTS (per unit) COSTING PROCEDURE

1 tsp. honey (4ml) ₱0.56
1 tsp. Almond butter (4g) 1.97
2 tbsp. strawberry syrup (30ml) 6.00 Place all ingredients in blender
1 tbsp. chocolate syrup (30ml) 3.30 and blend until smooth.
2 shots espresso (120 ml) 8.46
ice cubes (400g) 1.00
2 tsp. sugar (8g) 0.40
TOTAL RM COST ₱21.69
Table 146: Raw Materials Cost - Mocha-Berry Almond Coffee Smoothie
2. COFFEE BANANA SMOOTHIE
Makes 1 regular serving (20 oz./600 ml)

Preparation time: 2 mins

1 very ripe banana (80g) ₱5.00
2 shots espresso (60 ml) 8.46 1. Put all the ingredients in the
4 tbsp. oats (60g) 3.30 blender and mix until well
1 tbsp. cocoa powder (15g) 2.03 combined. If necessary, add some
1 tsp. vanilla (4ml) 1.72 more milk to get a smoothie desired
1 tsp. whipped cream (4g) 2.56 consistency.
2 tsp. sugar (8g) 0.40 2. Add whipped cream for toppings.
Table 147: Raw Materials Cost - Coffee Banana Smoothie
3. CHERRY-BANANA COFFEE SMOOTHIE


1 very ripe banana (80g) ₱5.00
2 tbsp. cherry syrup (30ml) 6.00
2 shots espresso (60ml) 8.46 Place all ingredients in a high
1 tbsp. cocoa powder (15g) 2.03 powered blender and blend until
1 tsp. vanilla (4ml) 1.72 smooth. Drink up!
Table 148: Raw Materials Cost - Cherry-Banana Coffee Smoothie
4. TOASTED COCONUT COFFEE SMOOTHIE


½ cup sweetened coconut flakes ₱8.00 1. Toast the coconut and add sugar.
plus a little more to garnish
(180g) 2. Add 1/4 cup of the toasted
2 shots espresso (60ml) 8.46 coconut plus the remaining
1 very ripe banana (80g) 5.00 ingredients into a blender until
1 tsp. vanilla (4ml) 1.72 smooth. Pour into a glass, sprinkle
2 tsp. sugar (8g) 0.40 with a little additional toasted
ice cubes (300g) 1.00 coconut if desired, and serve with a
TOTAL RM COST ₱24.58 straw.
Table 149: Raw Materials Cost - Toasted Coconut Coffee Smoothie
5. PUMPKIN COFFEE SMOOTHIE


¼ cup pumpkin (85g) ₱10.20
1 small banana (50g) 5.00
2 shots espresso (60ml) 8.46 Place all ingredients in a blender and
1 tsp. vanilla (4ml) 1.72 blend until smooth.
Table 150: Raw Materials Cost - Pumpkin Coffee Smoothie
6. AVOCADO COFFEE SMOOTHIE


2 shots espresso (60ml) ₱8.46
½ cup avocado fruit (170g) 22.10 1. Place all ingredients in a blender.
2 tsp. vanilla (60ml) 3.44
ice cubes (400g) 1.00 2. Process until smooth and serve
2 tsp. sugar (8g) 0.40 immediately.
Table 151: Raw Materials Cost - Avocado Coffee Smoothie
7. BANANA-NUTELLA COFFEE SMOOTHIE


5 tsp. Nutella (20g) 10.73
1 very ripe banana (80g) 5.00 Combine everything in the blender
2 tsp. honey (8ml) 1.12 and blend until smooth and serve
ice cubes (400g) 1.00 immediately.
Table 152: Raw Materials Cost - Banana Nutella Coffee Smoothie
8. TWISTED MANGO COFFEE SMOOTHIE


2 shots espresso (60 ml) ₱8.46 1. For preparing mango-coffee
½ cup sliced mango (170g) 20.40 smoothie, add sliced mango,
1 tsp. vanilla (4ml) 1.72 espresso and sugar to blender. Blend
2 tsp. chocolate syrup (8ml) 0.88 until smooth texture.
2 tsp. sugar (8g) 0.40 2. Add chilled milk, ice cubes and
TOTAL RM COST ₱32.86 blend into a fine smoothie
Table 153: Raw Materials Cost - Twisted Mango Coffee Smoothie
9. COCONUT CASHEW COFFEE SMOOTHIE


1/8 cup raw cashew nuts (40g) 10.00
2 tbsp. sweetened coconut flakes 5.00 Add all ingredients to a high-speed
(30g) blender and mix until thick and
1 tsp. vanilla (4ml) 1.72 creamy (for best results, do not over
ice cubes (400g) 1.00 blend.
Table 154: Raw Materials Cost - Coconut Cashew Coffee Smoothie
10. VANILLA COCONUT COFFEE SMOOTHIE


Place all of the ingredients in a heavy-
1 yogurt (100g) 18.00
1 tsp. vanilla (4ml) 1.72 duty blender. Blend until smooth. Serve.
2 tbsp. sweetened coconut flakes 5.00
(30g)
Table 155: Raw Materials Cost - Vanilla Coconut Coffee Smoothie
B. Coffee-fruit lattes
1. APPLE CAFÉ LATTE


2 shots of espresso (60ml) ₱8.46 1. Bring milk to boil. Stir coffee and
1 cup regular low-fat milk (240ml) 10.00
4 tbsp. apple-fruit flavored syrup 12.00 fruit-flavored syrup until fully
(60ml) incorporated with milk. Add sugar.
2. Transfer latte to mugs and use
small milk froth to create foam.
Table 156: Raw Materials Cost - Apple Café Latte
2. MIXED-BERRIES CAFÉ LATTE


2 shots of espresso (60ml) ₱8.46 1. Bring milk to boil. Stir coffee
4 tbsp. mixed-berries fruit flavored 12.00 and fruit-flavored syrup until fully
syrup incorporated with milk. Add sugar.
(60ml)
TOTAL RM COST ₱30.46 2. Transfer latte to mugs and use
Table 157: Raw Materials Cost - Mixed-Berries Café Latte
3. ORANGE CAFÉ LATTE


4 tbsp. orange-fruit flavored syrup 12.00 and fruit-flavored syrup until fully
Table 158: Raw Materials Cost - Orange Café Latte
4. RASPBERRY CAFÉ LATTE


4 tbsp. raspberry-fruit flavored 12.00 and fruit-flavored syrup until fully
(60ml)
Table 160: Raw Materials Cost - Raspberry Café Latte
5. STRAWBERRY CAFÉ LATTE


4 tbsp. strawberry-fruit flavored 12.00 and fruit-flavored syrup until fully
(60ml)
Table 161: Raw Materials Cost - Strawberry Café Latte

6. KIWI CAFÉ LATTE


4 tbsp. kiwi-fruit flavored syrup 12.00 and fruit-flavored syrup until fully
Table 162: Raw Materials Cost - Kiwi Café Latte
II. Minor Products
A. Silog Meals
1. CHICKSILOG
Makes 1 serving
Preparation time: 5-8 mins

5 tbsp. Oil ₱3.00
1 pc. Onion (small) 2.00
1 pc. Chicken 20.00 Preheat non-stick pan and sauté
2 pcs garlic cloves 2.00 garlic, onion, and chicken, and
2 tbsp. Liquid seasoning 2.00 cold cooked rice. Add Knorr
1 cup Cold cooked rice 5.00 Liquid Seasoning, salt, and green
1 egg 4.00 chili. Serve with fried egg.
Table 163: Raw Materials Cost - Chicksilog
2. HOTSILOG
Makes 1 serving

5 tbsp. Oil ₱3.00
1 pc. Onion 2.00
1 pc. Big hotdog 15.00 Preheat non-stick pan and sauté garlic,
2 pcs garlic cloves 2.00 onion, and hotdog and cold cooked
2 tbsp. Liquid seasoning 2.00 rice. Add Knorr Liquid Seasoning,
1 cup Cold cooked rice 5.00 salt, and green chili. Serve with fried
1 egg 4.00 egg.
Table 164: Raw Materials Cost- Hotsilog

3. LONGSILOG
Makes 1 serving

5 tbsp. Oil ₱3.00
3 pcs. Alaminos longganisa 15.00
2 pcs garlic cloves 2.00 Preheat non-stick pan and sauté garlic,
2 tbsp. Liquid seasoning 2.00 onion, longganisa and cold cooked
1 tsp. salt 1.00 rice. Add Knorr Liquid Seasoning and
1 cup Cold cooked rice 5.00 salt. Serve with fried egg and
1 egg 4.00 longganisa.
Table 165: Raw Materials Cost - Longsilog
4. PORKSILOG
Makes 1 serving

½ Pork loin ₱20.00
1 pc. Egg 4.00
2 tsp. Garlic (minced) 1.00 Preheat non-stick pan and sauté garlic,
3 tbsp. Soy sauce 2.00 cold cooked rice, and pork loin. Add
½ tsp. Salt 0.50 soy sauce, salt and black pepper.
1 tsp. Black pepper 0.50 Serve with fried egg and pork loin.
3 tbsp. Cooking Oil 3.00
1 cup cold cooked rice 5.00
Table 166: Raw Materials Cost - Porksilog

5. BANGSILOG
Makes 1 serving

3 tbsp. Garlic ₱2.00
1 pc. Boneless Bangus 20.00 1. Marinate the fish and fry.
1 pc. Egg 4.00
3 tbsp. Cooking Oil 2.00 2. Preheat non-stick pan and sauté
3 cloves Garlic (for marinade) 1.50 garlic and cold cooked rice. Add salt
4 tbsp. Calamansi juice 2.00 and ground pepper. Serve with fried
¼ cup Soy Sauce 2.50 egg and fried bangus.
¼ tsp. Ground Pepper 0.50
1 cup cold cooked rice 5.00
Table 167: Raw Materials Cost - Bangsilog
B. Desserts (Baked)
1. LECHE FLAN
Makes 6 serving
Preparation time: 25mins.
INGREDIENTS COSTING
12 egg yolks (beaten) ₱48.00
1 can evaporated milk (350ml) 35.00
1 can condensed milk (410ml) 35.00
½ cup white sugar 5.00
¼ tsp vanilla extract 2.00
Water (for steaming) -
For caramel:
3 tbsp. water -
1 cup light brown sugar 10.00
COST PER UNIT ₱22.50
PROCEDURES:
1. Prepare individual llanera (23x5cm flan molds), set aside.
2. Prepare the caramel. In a saucepan, bring the water to boil, reduce

the heat to low before adding the sugar. Stir continuously for about 2
mins or until the sugar caramelizes. Immediately pour the caramelized
sugar into individual flan molds. Swirl the flan molds to evenly spread
the caramel. Set the molds aside.
3. Prepare the steamer. Place a steamer in a large saucepan. Pour in

water to just below the steamer, bring to boil.
4. Cover the molds with aluminum foil, arrange into the steamer (water
should be already boiling before placing the molds inside); steam for
30 mins. Set aside to cool and then refrigerate for at least two hours.
5. To serve: Run a knife along the edges of the flan molds to loosen.
Turn the molds into individual plates. The flans should come out easily
with the caramel on top.
Table 168: Raw Materials Cost - Leche Flan

2. CHOCOMOIST CAKE
Makes 1 tub
Preparation time: 25mins
INGREDIENTS COSTING
1 cup sugar (200g) ₱10.00
1 cup all-purpose flour (200g) 15.00
¾ cup unsweetened cocoa powder (64g) 15.00
2 tsp. baking soda (12g) 2.00
1 tsp. baking powder 2.00
1 tsp. salt (6g) 0.50
1 egg (large) 6.00
1/2 cup buttermilk (120 ml) 15.00
¼ cup vegetable oil (120ml) 5.00
1 tsp vanilla extract (8g) 4.00
TOTAL RM COST/tub ₱74.50
PROCEDURES:
1. Prepare individual llanera (23x5cm flan molds), set aside.
For chocolate buttercream frosting: Heat oven to 350 degrees F.
2. In the bowl of a stand mixer fitted with the whisk attachment or in a

large bowl with an electric mixer, combine the sugar, flour cocoa, baking
soda, baking powder and salt. Mix on low until dry ingredients are
thoroughly combined.
3. Add eggs, buttermilk, oil and vanilla. Beat on medium speed for about
two minutes; the batter will be thin.
4. Pour batter evenly into prepared pans. Bake in preheated oven for
30mins. Cool for 10mins. Remove from pans to wire racks. Cool
completely.
5. Frost as desired.
Table 169: Raw Materials Cost – Chocomoist Cake
:
3. CARAMEL CAKE
Makes 1 tub
Preparation time: 25 mins.
INGREDIENTS COSTING
10 tbsp. unsalted butter, softened ₱15.00
¼ cup cake flour 10.00
1 tsp. baking soda 3.00
1 tbsp. of salt 1.00
¾ cup sugar 10.00
5 tbsp. salted butter 8.00
½ cup evaporated milk 15.00
TOTAL ₱62.00
PROCEDURES:
1. Preheat the oven to 350 degree F. Prepare individual llanera
(23x5cm flan molds), set aside.
2. For the cake: In a mixing bowl, mix flour, baking soda and salt, and
sugar (half). Put it in the oven for 10 mins. And after that, let it cool
for 5 mins.
3. For the icing: mix all the remaining ingredients and cook it in a hot
pot until sticky, spread it to the cake.
4. Chill cake until set, slice and serve!
Table 170: Raw Materials Cost – Caramel Cake

4. GRAHAM CAKE
Makes 5 servings
INGREDIENTS COSTING
1 pc. Ripe mango ₱25.00
1 pc 200g All-purpose cream 35.00
1 pc. 200g of sweetened condensed milk 35.00
1 packet of graham crackers 40.00
TOTAL RM COST 135.00
COST PER SERVING ₱27.00
PROCEDURES:
1. Peel, slice, and dice the mango into small cubes.
2. Pour the cream into a bowl and whip until you have stiff peaks. Add
the condensed milk and stir through until mixed.
3. Place a layer of the graham crackers into your dish. Spoon on some
of the cream and spread over the crackers.
4. Cover the cram with a layer of the diced mangoes. Repeat steps 4 to 6
once. Top with the last layer of crackers.
5. Cover the crackers with the cream and make as smooth as you can.
Crush up some of the crackers till you have fine cracker crumbs and
sprinkle on top of the cream.
6. Place in the fridge to chill right through and allow the crackers to
soften up and become fluffy. Once the cake has chilled, leave it
overnight. Spoon it into dishes or slice it and gently lift the slice to a
plate. Dig in and enjoy!
Table 171: Raw Materials Cost – Graham Cake

C. Pastas
1. FILIPINO STYLE BEEF SPAGHETTI
Makes 1 serving
INGREDIENTS COSTING
100g Spaghetti noodles ₱15.00
50g ground beef 10.00
1 pc. Hotdog (sliced) 5.00
1/3 cup tomato sauce 5.00
1 onion (small) 2.00
2 cloves garlic 1.00
3 tbsp. olive oil 3.00
1 tsp. salt 0.50
Pinch of pepper 0.50
25g cheese 10.00
PROCEDURES:
1. In a pot over a medium heat, cook 100g of spaghetti noodles in
salted boiling water for about 5 mins. Add 1tbsp of olive oil.
Drain well.
2. In a hot frying pan, add 2 tbsp. of olive oil, stir fry 2 cloves of
garlic and 1/3 cup onion. Add 100g of ground beef and hotdog.
Cook for 2 mins.
3. Add 1/3 cup of tomato sauce, season with salt and pepper to taste
then let it boil for 5 minutes.
4. To serve, spoon spaghetti sauce over noodles and top with
freshly grated cheese.
Table 172: Raw Materials Cost – Filipino Style Beef Spaghetti
2. SEAFOOD CARBONARA
Makes 1 serving
INGREDIENTS COSTING
100g Spaghetti noodles ₱15.00
50g shrimp 15.00
4 pcs. Squid balls 10.00
2 tbsp. butter 5.00
1 small onion 2.00
½ cup milk 10.00
2 cloves of garlic 2.00
25g cheese 10.00
Celery for garnish 1.00
PROCEDURES:
1. In a pot over a medium heat, cook 100g of spaghetti noodles in salted
boiling water for about 5 mins. Add 1tbsp of olive oil. Drain well.
2. In a hot frying pan, add 2 tbsp. of olive oil and stir fry 2 cloves of garlic,
onion, and cleaned 50g of shrimp and 50q squid balls. Cook for 3 mins.
3. Add ½ cup milk and gradually stir. Add salt and pepper to taste.
4. To serve, spoon the creamy sauce over the noodles and top with celery
and grated cheese for garnish.
Table 173: Raw Materials Cost – Seafood Carbonara

3. CHICKEN FETTUCCINI ALFREDO
Makes 1 serving
INGREDIENTS COSTING
100g Fettuccini noodles ₱20.00
100g chicken breast 20.00
50g mushroom 15.00

2 tbsp. butter 5.00
1 small onion 2.00
½ cup milk 10.00
1 tsp. salt 0.50
25g cheese 10.00
Celery for garnish 1.00
PROCEDURES:
1. In a pot over a medium heat, cook 100g of fettuccini noodles in a salted
boiling water for about 5 mins. Add 1 tbsp. of olive oil. Drain well.
2. Slice 100g of chicken breast into strips and season all over with salt and
pepper.
3. In a frying pan, melt 2 tbsp. of butter over a medium heat. Sauté onion.
Add 50g of mushroom then sauté chicken until golden brown.
4. Add ½ cup milk and gradually stir. Add salt and pepper to taste.
5. Add cooked pasta and stir to combine.
6. Top serve, spoon the creamy sauce over the noodles and top with grated
cheese and celery for garnish
Table 174: Raw Materials Cost – Chicken Fettuccini Alfredo

D. Finger Foods
1. FRIES
Makes 1 serving
INGREDIENTS COSTING
2 pcs. Potato (large) ₱30.00
Oil for frying 10.00
Salt to taste (iodized) 5.00
TOTAL ₱45.00
PROCEDURES:
1. Slice the potatoes and fry.
2. Add powdered cheese.
3. Serve.
Table 175: Raw Materials Cost – Fries
2.NACHOS
Makes 1 serving
INGREDIENTS COSTING
¼ pack Nachos ₱15.00
¼ cup mayonnaise 3.00
½ cup sliced tomato 5.00
¼ cup ketchup 3.00
100g ground beef 15.00
½ cup sliced onion 5.00
¼ cup cheese sauce 5.00
PROCEDURES:
1. Cook and stir ground beef in a medium heat until meat is crumbly
and no longer pink.
2. Put the nachos in a plate and top the nachos with the ground beef,
mayonnaise, sliced tomato, onion.
3. Add the cheese sauce.
4. Serve.
Table 176: Raw Materials Cost – Nachos
3.CHICKEN LOLLIES
Makes 1 serving (6 chicken lollipop)

INGREDIENTS COSTING
6 pcs. Chicken wings ₱50.00
2 tbsp. soy sauce 3.00
1 tsp. salt 0.50
1 tbsp. cornstarch 5.00
2 cloves garlic 2.00
2 tbsps. chili powder 6.00
3 drops food coloring 3.00
PROCEDURES:
1. To make marinade: Combine the soy sauce, salt, cornstarch, garlic,
chili powder and food coloring. Add water.
2. Push the chicken wings up to its end and marinate it.
3. Marinade the chicken for 10 minutes.
4. Remove the chicken and dip fry!
Table 177: Raw Materials Cost – Chicken Lollies
4.TUNA SANDWICH
Makes 1 serving
INGREDIENTS COSTING
2 pcs. sliced bread ₱4.00
¼ cup mayonnaise 3.00
1 pc. egg 4.00
½ cup canned tuna 8.00
TOTAL ₱19.00
PROCEDURES:
1. In a medium bowl, mix the tuna, mayonnaise, and egg. Add salt to
taste.
2. Spread tuna filling on 2 bread slices.
Table 178: Raw Materials Cost – Tuna Sandwich

Production Schedule
The proponents prepared a Production Schedule that shows the schedule of
production units daily, monthly and annually. It shows the target sales (units) of the café
to produce per day, month, or year in response to customer orders and resources that
results in overall production efficiency. Note: The results are based on computed
market share. See: Chapter III: Marketing Study – Market Share.
The table below shows the production schedule for coffee-fruit smoothies:
DAILY SALES (units) FOR COFFEE-FRUIT SMOOTHIES (2019-2023)
TARGET UNITS
Coffee-Fruit 2019 DAILY 2020 DAILY 2021 DAILY 2022 DAILY 2023 DAILY
Smoothies 24,981 (360) 26,410 (360) 33,310 (360) 34,828 (360) 42,273 (360)
Mocha-Berry 5,116 14 5,409 15 6,822 19 7,133 20 8,658 24
Almond
Coffee Banana 2,107 6 2,227 6 2,809 8 2,937 8 3,565 10
Cherry-Banana 1,957 5 2,069 6 2,610 7 2,729 8 3,312 9
Toasted 1,354 4 1,431 4 1,805 5 1,888 5 2,291 6
Coconut
Pumpkin 1,656 6 1,750 6 2,208 6 2,308 6 2,802 8
Coffee
Avocado 5,116 14 5,409 15 6,822 19 7,133 20 8,658 24
Banana Nutella 2,860 8 3,024 8 3,814 11 3,987 11 4,840 13
Twisted 753 2 796 2 1,004 3 1,050 3 1,274 4
Mango
Coconut 1,504 4 1,590 4 2,005 6 2,096 6 2,544 7
Cashew
Vanilla 2,558 7 2,705 8 3,411 9 3,567 10 4,329 12
Coconut
TOTAL 70* 74 93 97 117
Table 179: Daily Sales (units) for Coffee-fruit Smoothies 2019-2023
The table below shows the production schedule for coffee-fruit lattes:
DAILY SALES (units) FOR COFFEE-FRUIT LATTES (2019-2023)
TARGET UNITS
Coffee-Fruit 2019 DAILY 2020 DAILY 2021 DAILY 2022 DAILY 2023 DAILY
Lattes 26,963 (360) 28,495 (360) 35,941 (360) 37,587 (360) 45,647 (360)
Apple café 9,210 26 9,734 27 12,277 34 12,839 36 15,593 43
latte
Mixed-Berries 6,341 18 6,701 19 8,452 23 8,839 25 10,734 30
café latte
Orange café 3,328 9 3,517 10 4,436 12 4,639 13 5,634 16
latte
Raspberry café 3,805 11 4,021 11 5,072 14 5,304 15 6,441 18
latte
Strawberry 3,169 9 3,349 9 4,224 11 4,418 12 5,365 15
café latte
Kiwi café latte 1,110 3 1,173 3 1,480 4 1,548 4 1,880 5
TOTAL 76 79 101 105 127
Table 180: Daily Sales (units) for Coffee-fruit lattes 2019 - 2023
The table below shows the production schedule for food items:
DAILY SALES (units) FOR FOOD ITEMS (2019-2023)
TARGET UNITS
Food Items 2019 DAILY 2020 DAILY 2021 DAILY 2022 DAILY 2023 DAILY
26,476 (360) 27,988 (360) 35,300 (360) 36,910 (360) 44,812 (360)
A. Silog
Meals
Chicksilog 1,589 4 1,679 5 2,118 6 2,215 6 2,689 7
Hotsilog 1,059 3 1,120 3 1,412 4 1,476 4 1,792 5
Longsilog 1,324 4 1,399 4 1,765 5 1,846 5 2,241 6
Porksilog 1,059 3 1,120 3 1,412 4 1,476 4 1,792 5
Bangsilog 794 2 840 2 1,059 3 1,107 3 1,344 4
B. Desserts
Leche Flan 2,118 6 2,239 6 2,824 8 2,953 8 3,585 10
Caramel
1,324 4 1,399 4 1,765 5 1,846 5 2,241
Cake 6
Chocomoist
1,589 4 1,679 5 2,118 6 2,215 6 2,689
Cake 7
Graham Cake 2,648 7 2,799 8 3,530 10 3,691 10 4,481 12
C. Pastas
Beef
1,853 5 1,959 5 2,471 7 2,584 7 3,137
Spaghetti 9
Seafood
2,648 7 2,799 8 3,530 10 3,691 10 4,481
Carbonara 12
Chicken
2,383 7 2,519 7 3,177 9 3,322 9 4,033
Fettuccine 11
D. Finger
Foods
Fries 1,589 4 1,679 5 2,118 6 2,215 6 2,689 7
Nachos 1,853 5 1,959 5 2,471 7 2,584 7 3,137 9
Chicken
1,853 5 1,959 5 2,471 7 2,584 7 3,137
Lollies 9
Tuna
794 2 840 2 1,059 3 1,107 3 1,344
Sandwich 4
TOTAL 72** 77** 100** 100** 124**
Table 181: Daily Sales (units) for food items 2019 - 2023
Production Time for Each Products

This part will discuss the time needed to finished each product and meet
the daily sales (units) per day for the year 2019 – 2023.
1. Coffee-fruit smoothies
PRODUCTION TIME FOR EACH PRODUCT 2019

Daily Target Total production
Coffee-fruit smoothies Production time/unit Time to achieve target
Sales (units) hours
Mocha-Berry Almond 14 2 minutes 28 minutes
Coffee Banana 6 2 minutes 12 minutes
Cherry-Banana 5 2 minutes 10 minutes
Toasted Coconut 4 2 minutes 8 minutes
Pumpkin Coffee 6 2 minutes 12 minutes
Avocado 14 2 minutes 28 minutes
Banana Nutella 8 2 minutes 16 minutes
Twisted Mango 2 2 minutes 4 minutes
Coconut Cashew 4 2 minutes 8 minutes
Vanilla Coconut 7 2 minutes 14 minutes
TOTAL 70* 140 minutes ( 2 hrs 20 mins.) 12 hours
Table 182: Production time for coffee-fruit smoothies 2019

Sales (units) hours


Sales (units) hours

Sales (units) hours

Sales (units) hours

2. Coffee-fruit lattes
Coffee-fruit lattes Production time/unit Time to achieve target
Sales (units) hours
Apple café latte 26 2 minutes 52 minutes
Orange café-latte 18 2 minutes 36 minutes
Mixed-berries café-latte 9 2 minutes 18 minutes
Raspberry café-latte 11 2 minutes 22 minutes
Strawberry café-latte 9 2 minutes 18 minutes
Kiwi café-latte 3 2 minutes 6 minutes
TOTAL 76 152 minutes ( 2 hrs 32 mins.) 12 hours
Table 187: Production Time for Coffee-fruit lattes 2019

Sales (units) hours

Sales (units) hours


Sales (units) hours

Sales (units) hours

3. Food items

Food items Production time/unit Time to achieve target
Sales (units) hours
Chicksilog 4 8 minutes 32 mins
Hotsilog 3 8 minutes 24 mins
Longsilog 4 8 minutes 32 mins
Porksilog 3 8 minutes 24 mins
Bangsilog 2 8 minutes 16 mins
Leche flan 6 40 minutes 40 mins
Caramel cake 4 40 minutes 40 mins
Chocomoist cake 4 40 minutes 40 mins
Graham cake 7 20 minutes 20 mins
Beef spaghetti 5 5 minutes 25 mins
Seafood Carbonara 7 5 minutes 35 mins
Chicken Fettuccine 7 5 minutes 35 mins
Fries 4 4 minutes 16 mins
Nachos 5 3 minutes 15 mins
Chicken Lollies 5 5 minutes 25 mins
Tuna sandwich 2 3 minutes 6 mins
TOTAL 425 minutes (7 hrs. 5 mins) 12 hrs.
Table 193: Production Time for Food items 2019

Sales (units) hours
TOTAL 442 minutes (7 hrs. 22 minutes) 12 hours

Sales (units) hours
TOTAL 533 minutes (8 hrs. 53 mins) 12 hours

Sales (units) hours


Sales (units) hours

Flowcharts
Flowchart is a pictorial summary of the decisions and flows that make up a
procedure or process from beginning to the end. One of the seven tools of quality, a
flowchart shows the entire system functions, and where error and wastes occur. This
information is used in defining, documenting, studying, and improving the system
(Business Dictionary, 2018).
These are the flowcharts of the Busy Bean Cafe namely – Purchasing Flowchart,
Production Flowcharts, Operations Flowchart, Sales Flowchart and Expenditures
Flowchart.
Flowchart symbols
For us to easily understand the entire process, the proponents have prepared
flowchart symbols. Flowchart symbols are marks, signs, and/or shapes that indicates,
signifies, or is understood as representing an idea, object, or relationship. Symbols allow
the people to easily understand the flow of the entire process. All communication such as
data processing is easily conveyed through the use of symbols (Business Dictionary,
2018).
SYMBOL MEANING
This symbol marks the starting or
ending point of the system. It usually
contains the word “Start” or “End”.
START/END SYMBOL
A box can represent a single step (“add
two cups of flour”) or and entire
subprocess (“make bread), within a
ACTION/PROCESS SYMBOL larger process.
A printed document or report.
DOCUMENT SYMBOL
Represents multiple documents in the
process.
MULTIPLE DOCUMENTS SYMBOL

Decision or branching point represents
different decisions, emerging from
different points of the diamond.
DECISION SYMBOL
Represents material or information
entering or leaving the system, such as
customer order (input) or a product
INPUT/OUTPUT SYMBOL (output).
Represents a step where a user is
prompted to enter information
manually.
MANUAL INPUT SYMBOL
Indicates a list of information with a
standard structure that allows the
system for searching and sorting.
DATABASE SYMBOL
Indicates any operation that is
performed manually by a person.
MANUAL OPERATION SYMBOL

Signifies that an order or a supply
(such as raw materials) has been
received.
GOODS ACQUISITION SYMBOL

Indicates any type of stored data.
STORED DATA SYMBOL
Table 198: Flowchart Symbols

a. Purchasing and Expenditures Flowchart
Purchasing and expenditures flowchart shows the purchasing cycle of the
stocks/raw materials from the supplier(s) to the purchaser (the Busy Bean Café). This
the standard purchasing and expenditures process of the Busy Bean Café on their
daily activities:
Figure 34: Purchasing and Expenditures Flowchart

b. Productions Flowchart
Productions Flowchart layouts the steps involve in manufacturing to
streamline the product, minimizing downtime (Business Dictionary, 2018).
This is the standard production process of the Busy Bean Café in
preparing the coffee-fruit smoothies: Note: The process/transaction is per customer*
Figure 35: Productions Flowchart – Coffee-fruit smoothies

This the standard production process of the Busy Bean Café in
preparing the coffee-fruit lattes: Note: The process/transaction is per customer*
Figure 36: Productions Flowchart – Coffee-fruit lattes

This the standard production process of the Busy Bean Café in
preparing the food items (general): Note: The process/transaction is per customer*
Figure 37: Productions Flowchart – Food items

c. Operations Flowchart
It is a flowchart/diagram representing the sequence of operations to be
performed on daily basis (Business Dictionary, 2018).
This the standard operations process of the Busy Bean Café, which shows
their daily activities in the coffee shop:
Figure 38: Operations Flowchart

d. Sales Flowchart
A sales flowchart shows the steps and possible actions that accompany the
sale of product or service (Business Dictionary, 2018).
This the standard sales process of the Busy Bean Café on their daily
activities:
Figure 39: Sales Flowchart

e. Payroll Flowchart
Payroll flowchart shows each employee’s duty summary report and the
processes to be taken by the management to answer for the wages, deductions,
and net pay (Business Dictionary, 2018).
This is the payroll flowchart process of the Busy Bean Café, shown at the
next page:
Figure 40: Payroll Flowchart

III. TABLES & SPECIFICATIONS (Minimum Requirements)
a. Machineries and Equipment
MACHINERIES
AND FUNCTION SUPPLIER UNIT QTY. TOTAL
EQUIPMENT PRICE COST
A system that
allows to MAGIC P679.00 3 pcs P2,037.00
monitor the APPLIANCES
interior and – ALAMINOS
CCTV exterior of a CITY
property.
A device that
converts 6,000.00 1pc 6,000.00
motive power DIY –
into electrical ALAMINOS
power for use CITY
in an external
GENERATOR circuit.
A device that MAGIC 2,000.00 1pc 2,000.00

provides access APPLIANCES
to the internet. – ALAMINOS
CITY
WI-FI ROUTER
To produce
cool ventilation
inside the MAGIC
building in APPLIANCES 19,890.00 2pcs 39,780.00
which the heat – ALAMINOS
AIR CONDITIONER is taken out CITY
from a certain
location to give
a chilled air
effect.
A large box or
chest use for CSI – Alaminos 12,950.00 1 pc. 12,950.00
cooling foods City
rapidly.
CHEST FREEZER
An electronic
device used to
calculate LAZADA 12,099.00 1pc 12,099.00
financial SHOP
transaction.
CASH REGISTER
A battery-
backed lighting
device that CSI -
switches on ALAMINOS 1,299.00 2pcs 2,598.00
automatically CITY
when a
EMERGENCY building
LIGHT experiences
power outage.
An electric
machine,
typically in a
public toilet, LAZADA 2,200.00 1pc 2,200.00
for drying a SHOP
person’s hands
by blowing
warm air over
HAND DRYER them.
A device that is
used to keep MAGIC
things such as APPLIANCES P16,195.00 1pc 16,195.00
food and – ALAMINOS
drinks. CITY
REFRIGERATOR
Used for
sucking hot or
humid air out
of small, CSI – 1,599.00 2pc 3,198.00
localized area, ALAMINOS
allowing fresh CITY
air to enter.
EXHAUST FAN
Used for
dispensing and CSI – 5,199.00 1pc 5,199.00
easy access to ALAMINOS
drinking water. CITY
WATER
DISPENSER
A machine
used for LAZADA 14,500.00 2 pcs 29,000.00
brewing coffee SHOP
by forcing
pressurized
water near
boiling point of
ESPRESSO a ground
MACHINE WITH coffee.
COFFEE GRINDER
Used to mix or
emulsify food CSI – 4,000.00 2 pcs 8,000.00
and other ALAMINOS
substances. CITY
BLENDER
Used for CSI – 1,800.00 1 pc 1,800.00

cooking rice. ALAMINOS
CITY
RICE COOKER
Used for LAZADA 18,000.00 1 pc. 18,000.00

cooking food. SHOP
GAS RANGE
WITH OVEN
Device to
measure CSI – 500.00 1 pc 500.00
weight or ALAMINOS
mass. CITY
WEIGHING SCALE
To mix food CSI – 4,100.00 1 pc. 4,100.00

mixtures, ALAMINOS
especially for CITY
pastries.
ELECTRIC MIXER
Use for playing CSI –

store music. ALAMINOS 4,560.00 1 set 4,560.00
CITY
SPEAKER
A machine use
for sterilizing LAZADA 5,100.00 1 pc. 5,100.00
table wares and SHOP
other kitchen
utensils.
TABLEWARE
STERILIZER
Use for baking CSI – 3,895.00 1 pc. 3,895.00

pastries. ALAMINOS
CITY
OVEN MACHINE
Use for frying. CSI – 1,260.00 1 pc. 1,260.00

ALAMINOS
CITY
DEEP FRYER
A wide bowl CSI – P4,000.00 1pc 4,000.00

that has a ALAMINOS
faucet for CITY
water and a
drain at the
bottom and is
DISHWASHING usually
SINK positioned in
the kitchen.
TOTAL P184,471.00
Table 199: Machineries and Equipment

See: Notes to Financial Statements – Accumulated Depreciation and Carrying amount of
Machines and Equipment 2019 – 2023

b. Kitchen Tools/Utensils
KITCHEN FUNCTION SUPPLIER UNIT QTY. TOTAL

TOOLS/UTENSILS PRICE COST
Used for CSI – 350.00 2pcs 700.00

manual milk ALAMINOS
frothing to CITY
make drinks.
FROTHING
PITCHER
Used for
precisely CSI – 250.00 2sets 500.00
measuring the ALAMINOS
volume of CITY
liquid or solid
cooking
MEASURING CUPS ingredients.
AND SPOON
Used for CSI – 100.00 3 pcs 300.00

perfectly- ALAMINOS
shaping eggs. CITY
EGG SHAPERS
Used for soup, CSI – 400.00 3 sets 1,200.00

stew and other ALAMINOS
foods. CITY
LADDLES
Used for CSI – 800.00 2 sets 1,600.00

frying. ALAMINOS
CITY
FRYING PANS
A large, deep
pan used both CSI – 400.00 3 pcs. 1,200.00
in the oven and ALAMINOS
as a serving CITY
CASSEROLE
vessel.
Use for storing CSI – 375.00 1 pc 375.00

rice. ALAMINOS
CITY
RICE CONTAINER
Use for storing TUPPERWA 549.00 1 pc 549.00

food items. RE
TUPPERWARE
Used for CSI – 500.00 1 set 500.00

cutting raw ALAMINOS
materials. CITY
KNIVES
A durable CSI – 100.00 3 pcs 300.00

board where ALAMINOS
materials are CITY
placed for
cutting.
CHOPPING BOARD
Used for CSI – 100.00 3 pcs. 300.00

draining pasta. ALAMINOS
CITY
STRAINER
For grating CSI – 50.00 3 pcs 150.00

foods into ALAMINOS
fined pieces. CITY
GRATER
For organizing CSI – 150.00 4 pcs. 600.00

condiments. ALAMINOS
CITY
CONDIMENTS
HOLDER
Used for CSI – 200.00 3 pcs. 600.00

mixing ALAMINOS
ingredients. CITY
MIXING BOWL
Used for CSI – 200.00 1 pc. 200.00

rolling out ALAMINOS
pastries. CITY
ROLLING PIN
Used for CSI – 500.00 1 set 500.00

baking and ALAMINOS
shaping baked CITY
BAKING PANS goods.
Use for making LAZADA 220.00 15 pcs. 3,300.00

ice cubes. SHOP
ICE CUBE MAKER
Use for CSI – 675.00 1 pc. 675.00

organizing ALAMINOS
paper cups and CITY
straw.
CUP AND STRAW

ORGANIZER
Cooking CSI – 296.00 2 pcs. 592.00

utensil used to ALAMINOS
blend CITY
ingredients to
incorporate air
WHISK to mixture.
Use for holding CSI – 4,453.00 1 set (4 4,453.00

espresso ALAMINOS cups)
coffee. CITY
DOUBLE WALL
ESPRESSO CUPS
Use to steam CSI – 800.00 1 set 800.00

foods or ALAMINOS
pastries. CITY
STEEL STEAMER
Use to steam CSI –

and mold foods ALAMINOS 10.00 15 pcs 150.00
LLANERA CITY
Used to hold FIESTA 30.00 10 pcs.

the table MALL – 300.00
napkins. ALAMINOS
CITY
NAPKIN HOLDER
Use for
separating CSI – 200.00 2 pcs 400.00
unwanted ALAMINOS
elements of the CITY
SIFTER food
Use for lifting. CSI – 100.00 3 pcs. 300.00

Flipping and ALAMINOS
spreading food CITY
in the pan
SPATULA
Use for cutting CSI – 100.00 2 pcs. 200.00

edge of ALAMINOS
ingredients. CITY
SERRATED KNIFE
A small CSI – 10.00 200 pcs. 2,000.00

shallow bowl ALAMINOS
oval or round CITY
for cutlery
SPOON
Use to pick up CSI – 10.00 200 pcs. 2,000.00

foods. ALAMINOS
CITY
FORK
Use for CSI – 30.00 50 pcs 1,500.00

drinking water. ALAMINOS
CITY
GLASS
For storing CSI – 100.00 10 pcs. 1,000.00

beverages. ALAMINOS
CITY
PITCHER
This is where CSI – 20.00 200 pcs. 4,000.00

the foods are ALAMINOS
placed. CITY
PLATES
Small and
shallow tool CSI – 35.00 30 pcs 1,050.00
use for ALAMINOS
BOWL serving/holding CITY
food items.
TOTAL P32,294.00
Table 200: Kitchen Tools/Utensils
See: Notes to Financial Statements – Accumulated Depreciation and Carrying Amount of
Kitchen Tools/Utensils 2019 - 2023
c. Kitchen Supplies needed (expressed monthly and annually)

KITCHEN FUNCTION SUPPLIER UNIT QTY. TOTAL
SUPPLIES PRICE COST
Spoon and CSI – 100.00 3 packs Php.300.00*12

fork for take- ALAMINOS (1 pack- = 3,600.00
out orders. CITY 180 pairs)
PLASTIC
FLATWARES
Piece of paper
cloth used for
wiping the CSI – 140.00 3 packs 420.00*12
mouth and ALAMINOS (1 pack for = 5,040.00
fingers while CITY 500 pcs)
TABLE eating.
NAPKINS
Use for CSI – 100.00 2 packs 200.00*12

stirring coffee. ALAMINOS (1 pack = 2,400.00
CITY 400 pcs.)
STIRRERS
For sipping CSI – 100.00 9 packs 900.00*12

beverages. ALAMINOS (1 pack = 10,800.00
CITY 400 pcs)
STRAW
A clean BIOGREEN 20.00 150 3,000.00*12

drinking water MINERAL (1 gallon, gallons = 36,000.00
and also used WATER 5 gals.
for cooking needed/day
MINERAL foods. )
WATER
A short,
pointed stick CSI – 30.00 1 pack 30*12
for removing ALAMINOS (1 pack – = 360.00
small pieces of CITY 300 pcs.)
food from
between your
TOOTHPICK teeth.
Refined PETRON- 50.00 6 liters 300*12
petroleum ALAMINOS = 3,600.00
used as fuel or CITY
internal
GASOLINE combustion
engines.
Gasoline tank SHELLANE 1,020.00 1 tank 1,020.00*12

use for (17kgs/tan = 12,240.00
cooking food k)
items.
LPG TANK
TOTAL Php. 74, 040
Table 201: Kitchen Supplies

See: Notes to Financial Statements – Schedule of Supplies: Kitchen Supplies 2019 – 2023
f. Customized Packaging Materials
The Busy Bean Café will acquire its customized packaging paper cups and
plastic dome lids to Green Pak, Philippines. Green Pak, Philippines, is a company
that customizes food packaging all over the country. As per company’s policy, for
every minimum purchase of Php. 5,000.00, the shipping fee is free. The
proponents intend to acquire its customized paper cups monthly. The schedule for
ordering the supplies will be every two (2) weeks before the month ends since the
delivery waiting time is more or less, one (1) week.
COFFEE-FRUIT LATTES’ PAPER CUPS WITH COFFEE SLEEVES

For dine-in and take-out orders.
Size: 12 oz. (360 ml)
FRONTVIEW BACKVIEW
Table 202: Customized Packaging Materials – Coffee Paper Cups
See: Notes to Financial Statements – Schedule of Packaging Materials: Coffee Paper
Cups 2019 - 2023

COFFEE-FRUIT SMOOTHIE PLASTIC CUP

For dine-in and take-out orders.
Size: 20 oz. (600 ml)
FRONTVIEW BACKVIEW
Table 203: Customized Packaging Materials – Coffee Plastic Cups
See: Notes to Financial Statements – Schedule of Packaging Materials: Coffee Plastic
Cups 2019 – 2023
g. Food Packaging Materials (Non-customized)
Food packaging materials for take-out orders will be acquired from local vendors
like the Savemore, CSI Warehouse Club, Novo, and many more.
MICROWAVEABLE CLAM SHELL FRIES PAPER

CONTAINER CONTAINER HANDLER
- For desserts - For selected food items - For fries
Table 204: Food Packaging Materials

See: Notes to Financial Statements – Schedule of Packaging Materials: Food Packaging
Materials 2019 – 2023
e. Furniture and Fixtures

FURNITURE UNIT TOTAL
AND FIXTURES FUNCTION SUPPLIER PRICE QTY. COST
FURNITURE
Square table FAIR P10,000.00 10 sets P100,000.00
with four (CUSTOMIZE
chairs, used D), Sta. Cruz,
for placing the Manila
SQUARE TABLES orders, eating
W/ 4 CHAIRS and resting.
FURNITURE
Round table FAIR 8,000.00 8 sets 64,000.00
with two (CUSTOMIZE
COFFEE SET orders, eating
ROUND TABLES and resting.
W/ SINGLE
CHAIR
FURNITURE
Long table FAIR 8,000.00 1 set 8,000.00
with eight (CUSTOMIZE
LONG TABLE W/ orders, eating
8 CHAIRS and resting.
Used to MAGIC
provide APPLIANCES 1,200.00 12 pcs 14,400.00
directed light – ALAMINOS
and to avoid CITY
visual glare.
LIGHTINGS
Use for MAGIC 145.00 4 pcs 580.00

lighting the APPLIANCES
coffee shop. – ALAMINOS
LIGHT BULB CITY
A long
upholstered FURNITURE
seat with a FAIR 20,000.00 1 set 20,000.00
back and (CUSTOMIZE
arms, for two D), Sta. Cruz,
SOFA
or more Manila
people
A wine rack is
a set of CSI - 1,000.00 1pc 1,000.00
shelves for the ALAMINOS
organized CITY
storage of
wine.
BOTTLE RACKS
Used for LAZADA 500.00 5 pcs 2,500.00

decorating the SHOP
walls.
WALL DECORS
Used for
storing books CSI - 10,000.00 1 pc 10,000.00
and other ALAMINOS
reading CITY
materials.
BOOKSHELF
Used for
preparing the CSI – 2,000.00 2pcs 4,000.00
food. ALAMINOS
CITY
WORKING
TABLES
Used for
displaying CSI – 1,350.00 1pc 1,350.00
pastries and ALAMINOS
other food CITY
items.
DISPLAY CASE
For CSI – 1,500.00 3 pcs. 4,500.00

beautification ALAMINOS
of the coffee CITY
shop.
PLANT DECORS
Use for
observing the LAZADA 410.00 1 pc. 410.00
time. SHOP
COFFEE CLOCK
TOTAL P290,740.00
Table 205: Furniture and Fixtures
Furniture and Fixtures 2019 - 2023
f. Sanitary Tools/supplies
SANITARY FUNCTION SUPPLIER UNIT COST QTY. TOTAL

TOOLS COST
Used for
disposing CSI – 220.00 3 pcs P660.00
waste ALAMINOS
materials. CITY
TRASH CAN
Used for LAZADA 655.00 2 pcs. 1,310.00

disposing SHOP
waste
materials.
TRASH BIN
Mass or bundle FIESTA 150.00 2 pcs 300.00

of coarse MALL –
strings or yarn, ALAMINOS
etc., for CITY
MOP removing dirt.
A long brush FIESTA

used for MALL – 300.00 1 pc 300.00
sweeping. ALAMINOS
BROOM AND CITY
DUSTPAN
A piece of FIESTA 30.00 5 pcs 150.00

cloth for MALL –
removing dirt. ALAMINOS
CITY
RAGS
A scrub used
for cleaning SAVEMORE 50.00 5 pcs. 250.00
the cooking –
materials. ALAMINOS
CITY
SPONGE
For pumping CSI 125.00 1 pc 125.00

the toilet bowl. ALAMINOS
CITY
TOILET PUMP
Use for CSI 185.00 3 pcs. 555.00

cleaning the ALAMINOS
windows. CITY
SQUEEGEES
An open CSI 75.00 3 pcs 225.00
circular vessel ALAMINOS
with curved CITY
BASIN sides used for
holding water
for washing.
Tool with CSI 15.00 3 pcs. 45.00

bristles used ALAMINOS
for cleaning CITY
BRUSH edges.
Used for CSI 220.00 1 pc. 220.00

holding and ALAMINOS
containing CITY
PAIL AND water.
BASIN
A plastic bag,
polybag, or
pouch is a type FIESTA 100.00 1 pack 100.00*12
of container MALL (1 pack - 70 (per = 1,200.00
made of thin, pcs) month)
flexible, plastic
GARBAGE BAG
.
Garment FIESTA 50.00 2 packs 100.00*12

covering the MALL – = 1,200.00
whole hand for ALAMINOS (1 pack -100 (per
sanitary CITY pairs) month)
purposes.
HAND GLOVES
Dishwashing SAVEMORE 70.00 2 bottles 140.00*12

soap for – = 1,680.00
cleaning the ALAMINOS (per 1 bottle) (per
DISHWASHING dishes. CITY month)
LIQUID
Liquid soap for SAVEMORE 100.00/per 2 bottles 200.00*12

handwashing. – bottle (per = 2,400.00
ALAMINOS month)
CITY
HAND SOAP
Paper cloth CSI – 45.00 5 rolls 225.00*12

used for ALAMINOS (per roll) (per = 2,700.00
wiping out the CITY month)
dirt.
TISSUE ROLL
Use for CSI 305.00 1 pc. - 305.00*12

refreshing the ALAMINOS 500ml = 3,660.00
air. CITY (per
month)
AIR
FRESHENER
For cleaning
purposes. CSI 205.00 1 pc. 205.00*12
ALAMINOS (per = 2,460.00
CITY month)
POWDERED
SOAP (1KL.)
TOTAL P19,440.00
Table 206: Sanitary Tools
Sanitary Tools 2019 – 2023
g. Safety Tools
SAFETY FUNCTION SUPPLIER UNIT COST QTY. TOTAL
SUPPLIES COST
Used for CSI – P3,000.00 1 pc P3,000.00

removing the ALAMINOS
fire, in case of CITY
accident.
FIRE
EXTINGUISHER
As fastening CSI – 599.00 1 pc. 299.00

for doors ALAMINOS
operated by a CITY
key used for
security
STEEL LOCK purposes.
Used for CSI – 300.00 2 pcs 600.00

giving the ALAMINOS
people a CITY
warning for a
WET FLOOR risk coming on
SIGNAGE a wet floor.
TOTAL P3,899.00
Table 207: Safety tools
See: Notes to Financial Statements – Schedule of Safety Tools 2019 - 2023

g. Office Supplies (Depreciable)
OFFICE FUNCTION SUPPLIER UNIT QTY. TOTAL

SUPPLIES COST COST
Used for cutting CSI – P89.00 3 pcs P267.00

soft materials. ALAMINOS
SCISSORS CITY
Used for filing CSI – 135.00 2 pc 270.00

documents. ALAMINOS
CITY
STAPLER
Use for CSI –

calculating ALAMINOS
numbers. CITY 499.00 1 pc 499.00
CALCULATOR
For storing CSI – 850.00 1 pc (8gb) 850.00

computer files. ALAMINOS
CITY
FLASH DRIVE
A device use for CSI – 3,300.00 1 pc. 3,300.00

keeping the exact ALAMINOS
time of CITY
employees’
arrival and
BUNDY CLOCK
departure.
A small computer
use for creating 25,699.00 1 pc 25,699.00
office documents, CSI –
etc. ALAMINOS
CITY
LAPTOP
A chair that is FURNITURE 2,650.00 1 pc 2,650.00
designed for use MANILA
at a desk in an
office
OFFICE CHAIR
A desk designed FURNITURE 3,900.00 1 pc 3,900.00

to comfortable MANILA
provide working
surface.
OFFICE TABLE
TOTAL 37,435.00
Table 208: Office equipment (Depreciable)
See notes to Financial Statements – Accumulated Depreciation and Carrying Amount of
Office Supplies (Depreciable) 2019 - 2023
h. Office Supplies (Non-depreciable)
OFFICE FUNCTION SUPPLIER UNIT QTY. TOTAL

SUPPLIES COST COST
For writing. CSI – 60.00 1 pack 60.00*12

ALAMINOS (1 pack – = 720.00
CITY 6pcs)
BALLPEN
A paper used for
writing or printing CSI – 269.00 500 Sheets 269.00
on. ALAMINOS (500 sheets)
CITY
BOND PAPER
Paper used for CSI – 65.00 6 rolls 390*12

printing out sales ALAMINOS (1 roll – = 4,680.00
receipts. CITY 500 pages)
RECEIPT PAPER
Thin piece of
plastic, sticky on CSI – 40.00 1 pc. 40*12
its side used for ALAMINOS = 480.00
covering or CITY
SCOTCH TAPE repairing.
A book used for CSI – 169.00 2 pcs. 338.00

recording ALAMINOS (500 pages)
transactions. CITY
RECORD BOOK
Used for binding 5.00/box 4 boxes 20*12

documents. = 240.00
STAPLES CSI –
ALAMINOS
CITY
Used for writing
the names of the CSI – 20.00 10 pcs. 200*12
customers in the ALAMINOS = 2,400.00
cups, and for other CITY
MARKER purposes.
For emergency CSI – 999.00 1 bag 999.00

purposes. ALAMINOS
CITY
FIRST-AID KIT
A small container CSI – 79.00 1 pc. 79.00

used for storing the ALAMINOS
pens. CITY
PEN HOLDER
TOTAL P10,205.00
Table 209: Office Supplies
See: Notes to Financial Statements – Schedule of Office Supplies (Non-Depreciable)
2019 – 2023
IV. LOCATION, INTERIOR DESIGN AND LAYOUT (PHYSICAL EVIDENCE
STRATEGY)
The location, layout and interior design layouts the business’ proposed site and
how it looks like. This aspect has a great deal of making the business successful. The
proponents intend to locate itself at 3rd flr. of Perez Bldg., Poblacion, Alaminos City,
Pangasinan. In picking this site, the proponents have considered some factors which are
already discussed in Chapter III: Marketing Study – Place Strategy.
The proponents have already talked with the owner of the building, Ms. Mercy G.
Arellano and stated that it is for academic purposes only. The Busy Bean Cafe will rent
the 75 sqm. space with a monthly rental cost of P15,000.000. According to the
terms/agreement, the lessee had right to modify the area (for beautification) but don’t
have the power to make big changes (renovation). Also, the agreement stated that the
lessor have the right to compel immediate payment in case of delay and the lessee must
respect the other lessees of the building.
See: Notes to Financial Statements – Schedule of Rent Expense 2019 - 2023

a. Proposed Location
Figure 41: Proposed Site: 3rd Floor – Perez Bldg. Alaminos City, Pangasinan
b. Layout and Interior Design
Top View (Floor Plan)
It is a drawing to scale, showing a view from above, of the relationships
between rooms, spaces, traffic patterns, and other physical features at one level of
structure (Business Dictionary, 2018).
This is the proposed Floor plan of the Busy Bean Café:

PRIVATE SPACE
CR
DINING AREA
KITCHEN
COUNTER
DINING AREA
STAIRS
DINING AREA
Figure 42: Busy Bean Café – Floor Plan

Sample pictures of some spots in the area

Figures 43: Sample pictures of the spots in the area
The Proponents have also prepared an Audio-Visual Presentation (3D) of the
proposed site, layout and interior design for better navigation of the said project.
c. Leasehold Improvement Cost
According to the project builder, these are the estimated costs of renovating the
site:
Estimated Time to Complete: Three Weeks

Manpower Needed: 1 Mason, 2 carpenters
PARTICULARS COST
Labor cost (400*3*18 days) Php. 21,600.00
Wood finishes 150,000.00
Concrete finishes 50,000.00
Paint & Plaster Finishes 20,000.00
Exterior 20,000.00
Accessories 50,000.00
TOTAL Php.311,600.00
Table 210: Leasehold Improvements
c. Entertainment materials
Entertainment supplies will be placed in the bookshelf corner like books,
board games (scrabble, monopoly) and many more!
Figures 44: Entertainment Materials
Estimated costs of entertainment materials: Php. 15,000.00

d. Theme
The proponents also planned to change the theme of the business during
special seasons like Christmas Theme (December), Valentines (February), Fruits
& Vegan Theme (July), every wet and dry seasons, and many more! This will
serve as one of the ways on how to market our brand. These are the proposed
designs/themes per month and the allocated budget for these modifications:
MONTH THEME
January New Year
February Valentine
March - April Summer Season
May Mother’s Day
June Father’s Day
July Nutrition Month
August – Oct. Rainy Season
November Halloween
December Christmas Season
Table 211: Monthly Theme Expenses
See: Notes to Financial Statements – Promotional Expenses 2019 – 2023 Monthly
Theme Cost
Project Implementation
Project implementation (or project execution) is the phase where visions and
plans becomes reality. This is the logical conclusion, after evaluating, deciding,
visioning, planning, and applying for funds and finding the resources to implement the
project (Business Dictionary, 2018).

GANTT CHART FOR PROJECT IMPLEMENTATION

YEAR 2019
MONTH AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY
ACTIVITIES
Finding a Suitable location
Agreement with the lessor of the building
Securing Financial Capital
Securing Permits and Licenses
Renovation/improvement rented place
Hiring of Personnel
Marketing the Business to the public
Purchase of machineries and equipment
Purchase of furnitures and fixtures
Purchase of other tools and supplies
Employee orientation and training
START OF THE BUSINESS
Figure 44: Gantt Chart – Project Implementation Schedule
Busy Bean Café’s Project Implementation Schedule
August, 2018 – Finding a Suitable Location
August 2019 will be the time to start the business and find a suitable location for
it. The proponents will look for the best location suitable for the business and have a
contract of lease agreement with the lessor of the place to be rented.
September, 2018 – Securing Financial Capital
After securing the location, the five partners will allow each other to secure their
own financial resources/capital for two (2) months, starting from the month of August to
September.
October, 2018 – Securing Permits and Licenses
After securing the financial capital of each partner for two (2) months, the
proponents will secure the proposed business’ permits and licenses needed to operate the
business. These permits are SEC Registration Certificate, Occupancy permits, Mayor’s
Permit, BIR Registration Certificate and other mandatory requirements.
November, 2018
1. Renovation or improvement of the place to be rented
On November, 2019, the proponents intend to hire carpenters and mason to
renovate and improve the place. According to the project builder, this would take three
(3) weeks to finish.
2. Hiring of Personnel
Hiring of personnel will be done also at the same month. Personnel needed are
two (2) Baristas, two (2) Cashiers, two (2) Cooks, two (2) Helpers, and two (2) Waiters.
December, 2018
1. Marketing of the business to the public

The Marketing Manager will hire two (2) distributors of flyers to promote brand
awareness. Also, the Marketing Manager will devise an online advertising campaigns
before and during the operations of the business.
2. Purchase of machineries and equipment, furniture and fixtures, and other tools and
supplies
Purchase of some machineries and equipment will be done through online
shopping to Lazada, and acquiring customized furniture and fixtures to Furniture Fair,
Manila. Other supplies will be acquired through local suppliers.
3. Employee Orientation and Training
After hiring some personnel, the five (5) managers will orient and train the newly-
hired employees one (1) week before the actual start of the operations.
January 2, 2019 – Start of the Business
January, 2019 will be the best time to commence the business. The café will
operate 14 hours a day and 7 days a week.
Operations Schedule
The proponents also devised an operation schedule that shows the daily activities
of the café and its employees.

DAILY OPERATIONS SCHEDULE
SHIFT TIME EMPLOYEES
OPENING 1st shift 7:00 AM - 8:00 AM BARISTA CASHIER COOK HELPER WAITER
6:50 AM - 7:00 AM Arrival and Time-in Arrival and Time-in Arrival and Time-in Arrival and Time-in Arrival and Time-in
7:00 AM - 8:00 AM Prepare raw materials Set-up cash register Prepare raw unused materials Cleans the coffee shop Cleans tables and chairs
Clean coffee machines Prepare beginning cash Prepare cooking tools and equipment Buys supplies needed Displays pastries in display case
Prepares coffee machine & blenders Prepare receipt rolls Pre-cooks pasta noodles Turn-on aircon, lights, etc. Clean the glass pannel
Check & fill supplies container Cooks rice for silog meals Plays store music Fill up condiment/tissue container
Set-up coffee machine (20 mins.before 8) Peel fresh vegetables for production Check the restroom
Contact water delivery station
STORE HOURS 8:00 AM - 4:00 PM Serving the customers. Serving the customers. Serving the customers. Serving the customer Serving the customers
BREAK 1:00 PM - 2:00 PM 11:00 AM - 12:00 PM 11:00 AM - 12:00 PM ANYTIME (1 hr.) 1:00 PM - 2:00 PM
OUT 4:00 PM 4:00 PM 4:00 PM 4:00 PM 4:00 PM
IN 2nd shift 1:00 PM - 10:00 PM 1:00 PM - 10:00 PM 1:00 PM - 10:00 PM 1:00 PM - 10:00 PM 1:00 PM - 10:00 PM
BUSY BEAN CAFÉ – TECHNICAL STUDY
12:50 PM - 1:00 PM Arrival and Time-in Arrival and Time-in Arrival and Time-in Arrival and Time-in Arrival and Time-in
1:00 PM - 9:00 PM Serving the customers Serving the customers Serving the customers Serving the customers Serving the customers
BREAK 6:00 - 7:00 PM 5:00 PM - 6:00 PM 5:00 PM - 6:00 PM ANYTIME (1 hr.) 6:00 - 7:00 PM
PASTRY MAKING 2:00 PM - 4:00 PM Collaboration of two cooks
CLOSING 9:00 PM - 10:00 PM Keep raw materials Count the sales Keep raw unused materials Cleans the coffee shop Arrange & clean tables & chairs
Clean & turn-off coffee machine & blender Transfer sales to financial manager Clean & keep cooking tools & equip. Turn-off the aircon and lights Cleans his workstation
Organize materials for the next day Close the cash register Fill ice cube maker with water Checks the restroom Cleans the glass panel
Cleans his workstation Returns the beginning cash Organize materials for the next day Dispose the garbage properly Organize for the next day
Cleans the counter Close the LPG valve
Cleans his workstation
OUT 10:00 PM 10:00 PM 10:00 PM 10:00 PM 10:00 PM
Table 212: Daily Operations Schedule

276

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BUSY BEAN CAFÉ – TECHNICAL STUDY 204

capability of the organization. The systems project is considered technically feasible if

the internal technical capability is sufficient to support the project requirements.

requirements such as different kinds of business requirements, flowcharts, machineries

be discussed in the next chapter, the Chapter V: Management Study.

II. PROCESS STRATEGY

product. See: Notes to Financial Statement - Pricing and Product Costing.

Coffee (Major Products)

1. MOCHA BERRY-ALMOND SMOOTHIE

Makes 1 Regular serving (20 oz./600 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

2. COFFEE BANANA SMOOTHIE

Makes 1 regular serving (20 oz./600 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

3. CHERRY-BANANA COFFEE SMOOTHIE

Makes 1 regular serving (20 oz./600 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

4. TOASTED COCONUT COFFEE SMOOTHIE

Makes 1 regular serving (20 oz./600 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

5. PUMPKIN COFFEE SMOOTHIE

Makes 1 regular serving (20 oz./600 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

6. AVOCADO COFFEE SMOOTHIE

Makes 1 regular serving (20 oz./600 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

7. BANANA-NUTELLA COFFEE SMOOTHIE

Makes 1 regular serving (20 oz./600 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

8. TWISTED MANGO COFFEE SMOOTHIE

Makes 1 regular serving (20 oz./600 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

Table 153: Raw Materials Cost - Twisted Mango Coffee Smoothie

9. COCONUT CASHEW COFFEE SMOOTHIE

Makes 1 regular serving (20 oz./600 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

10. VANILLA COCONUT COFFEE SMOOTHIE

Makes 1 regular serving (20 oz./600 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

1. APPLE CAFÉ LATTE

Makes 1 regular serving (12 oz./360 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

2. MIXED-BERRIES CAFÉ LATTE

Makes 1 regular serving (12 oz./360 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

3. ORANGE CAFÉ LATTE

Makes 1 regular serving (12 oz./360 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

4. RASPBERRY CAFÉ LATTE

Makes 1 regular serving (12 oz./360 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

5. STRAWBERRY CAFÉ LATTE

Makes 1 regular serving (12 oz./360 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

Table 161: Raw Materials Cost - Strawberry Café Latte

6. KIWI CAFÉ LATTE

Makes 1 regular serving (12 oz./360 ml)

INGREDIENTS (per unit) COSTING PROCEDURE

II. Minor Products

INGREDIENTS (per unit) COSTING PROCEDURE

Table 163: Raw Materials Cost - Chicksilog

INGREDIENTS (per unit) COSTING PROCEDURE

Table 164: Raw Materials Cost- Hotsilog