A Feasibility Study On Wholesome Bread Bakeshop Complete PDF

INTERNATIONAL SCHOOL
Of Technology and Skills Development

2ND Floor PLG Building, San Vicente, Sta. Rita, Pampanga (Branch)
A Feasibility Study on
Wholesome Bread
Bakeshop
PROPONENTS
Navarro, Arvin M.
Limayo, Christian P.
Sotelo, Marian A.
Zapanta, Andreana R.
Santiago, Winston A.
Mrs. Marizon D. Datu Engr. Jim B. Montemayor

(Instructress) (School President)
International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016 I
ACKNOWLEDGMENT
First of all, we would like to express our deepest gratitude to our Professor Marizon
D. Datu for giving us opportunity to make this study as part of our endless search for
knowledge.
Great thanks to our parents for all the love and support in doing this study. They
made us successful by helping us in a big way for providing financial support,
accommodation, and especially the strength and inspiration in accomplishment of
everything we do.
We want to acknowledge as well as all our respondents who spent some time and
effort in cooperating for answering our questionnaires and to all other people who provide
some assistance and information that we need in the study.
We would also like to thank everyone who helped us even in a small way particularly
our friends and classmates contributing to the success of this project.
And above all, this study won’t be possible without the guidance and inspiration
given by our Almighty God.
International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016 II
TABLE OF CONTENTS
TITLE PAGE
COVER PAGE I
ACKNOWLEDGMENT II
TABLE OF CONTENTS III-VI
CHAPTER 1: EXECUTIVE SUMMARY 1

EXECUTIVE SUMMARY (HIGHLIGHTS) 2
INTRODUCTION 2
NAME OF THE FIRM 3
LOCATION 3
MANAGEMENT SUMMARY 3
MARKETING SUMMARY 3
TECHNICAL SUMMARY 4
FINANCIAL SUMMARY 4
THE COMPANY LOGO 5-6
TYPE OF BUSINESS ORGANIZATION 7
ARTICLE OF CO – PARTNERSHIP 8-11
ACKNOWLEDGMENT 12
CHAPTER 2: MANAGEMENT ASPECT 13

MANAGEMENT FEASIBILITY 14
DESCRIPTION AND NATURE OF THE BUSINESS 15
MISSION STATEMENT 15
VISION STATEMENT 15
OBECTIVES 15
ORGANIZATIONAL STRUCTURE 16
FEATURES OF THE LINE AND STAFF ORGANIZATION STRUCTURE 16
THE LINE 16
THE STAFF 17
MERITS 17
DEMERITS 18
ORGANIZATIONAL CHART 19
International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016 III
TABLE OF CONTENTS
TITLE PAGE
DESCRIPTION AND QUALIFICATIONS 20

GENERAL MANAGER 20
MARKETING MANAGER 21
FINANCIAL MANAGER 22
PRODUCTION MANAGER 23
HEAD BAKER 24
BAKER 25
CASHIER 26
DELIVERY BOY 27
RECRUITMENT AND HIRING PROCEDURES 28-29
REQUIREMENTS OF THE EMPLOYEES 30
COMPENSATION SCHEME AND BENEFITS 30
1. PAYMENT OF SALARIES AND WAGES 30
PHILIPPINE HEALTH INSURANCE COMPANY 30
SOCIAL SECURITY SYSTEM 31
SALARY AND WAGES 31
2. HOLIDAY W/ PAY 32
LEGAL HOLIDAYS IN THE COUNTRY 32
SPECIAL NON-WORKING HOLIDAYS 33
3. THIRTEEN-MONTH PAY (13TH MONTH PAY) 33
4. SOCIAL SECURITY SYSTEM (SSS) 33
EMPLOYEES BENEFITS AND PRIVILEGES 34-35
PERFORMANCE AND APPRAISAL PROGRAM 35-36
GENERAL BUSINESS POLICIES 36-38
MANAGEMENT STYLE 39
TYPES OF MANAGEMENT STYLES 39
AUTOCRATIC 39
PERSUASIVE 39
International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016 IV
TABLE OF CONTENTS
TITLE PAGE
CHAPTER 3: MARKETING ASPECT 40

MARKETING FEASIBILITY 41
MARKETING PHILOSOPHY 41
TARGET MARKET SEGMENTATION 42
GEOGRAPHIC SEGMENTATION 42
PROJECTED POPULATION OF THE TARGET MARKET 43
TARGET MARKET DESCRIPTION 43
CUSTOMER SURVEY SUMMARY 44-55
SOURCE OF MARKETING DEMANDS 56
SWOT ANALYSIS 57
MARKETING STRATEGY 57
PRODUCT STRATEGY 58
PLACE STRATEGY 58
PRICE STRATEGY 59-61
ADVERTISING STRATEGY 62
ADVERTISING AND PROMOTION MATERIALS 62
SIGN BOARD 62
FLYERS 63
TARPAULIN 64
WEB ADVERTISEMENT 65-67
CHAPTER 4: TECHNICAL ASPECT 68

VICINITY MAP 69
PERSPECTIVE 69
FLOOR PLAN 70
ELECTRICAL PLAN 71
LIGHTNING LAYOUT 71
CONVINIENCE OUTLET LAYOUT 72
PLUMBING PLAN 73
LEGENDS 74
CIRCUIT BREAKER DIAGRAM 75
CONTINGENCY PLAN 76
IMPLEMENTING RULES AND REGULATIONS 76-77
International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016 V
TITLE PAGE
RESOURCES AND ALTERNATIVES 77

MANUFACTURING PROCESS 77
METHODS IN MAKING BREAD DOUGH 77-79
METHODS IN MAKING SMOOTHIES 79-80
METHODS IN MAKING JUICES 81
MACHINERIES AND EQUIPMENTS 82
BAKING EQUIPMENTS 82
BAKING TOOLS 83-85
OTHER TOOLS AND EQUIPMENTS 86-87
PRODUCT MATERIALS 88
CLEANING MATERIALS 89-90
COMFORT ROOM 91
OFFICE SUPPLIES 92-93
OFFICE MATERIALS 94
OTHER EQUIPMENTS 95
OTHER EQUIPMENTS AND MATERIALS 96
PRODUCTION SCHEDULES 97-100
CHAPTER 5: FINANCIAL ASPECT 101

TOTAL EXPENSES 102-108
DEPRECIATIONS 109-131
PRE-OPERATIONAL EXPENSES 132
CAPITAL EXPENSES 133
RETURN OF INVESTMENT 134
APPENDICES
LEASE AGREEMENT
THE MEMORANDUM OF AGREEMENT
SURVEY FORM
PERMITS AND CERTIFICATE
MAYOR’S PERMIT | SANITARY PERMIT
BUSINESS PERMIT | BUSINESS CLEARANCE
DTI PERMIT
BIR PERMIT | CERTIFICATE OF REGISTRATION
FIRE SAFETY INSPECTION CERTIFICATE
SSS APPLICATION FORM | CERTIFICATE OF MEMBERSHIP
PHILHEALTH APPLICATION FORM | CERTIFICATE OF REGISTRATION
International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016 VI
CHAPTER 1
EXECUTIVE
SUMMARY
International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016 1
Executive Summary
Highlights
Name of the Proposed Project : Wholesome Bread

Bakeshop
Type of the Business : Manufacturing
Type of Organization : General Partnership
Name of the Partnership : Health-Giving Partnership
Location of the Partnership : San Vicente, Sta. Rita, Pampanga
Name of the Proponents : Navarro, Arvin M.
Limayo, Christian P.
Sotelo, Marian A.
Zapanta, Andreana R.
Santiago, Winston A.
INTRODUCTION
Wholesome Bread is a bakeshop that sells only healthy baked goods and proud itself
to be an environment-friendly products. We would like to focus the interest of the buyers
and also the consumers with our own version of our Wholesome Breads. We would like to
introduce different flavors that are extraordinary to the consumer’s taste.
This idea was a brainchild of the five (5) member’s team with a strong belief that a
goodies should taste like a goodies without the worry of it going straight to your gut or your
butt! That should give the feeling of lively and satisfied, not sick or sluggish. After countless
hours of work, Wholesome Bread Bakeshop is proud to serve up an array of super-yummy
goodies baked with premium quality locally produced organic ingredients.
The wholesomeness of our bread aren’t only healthy for you, they’re also healthy for
Mother Earth.
Name of the Firm
The proposed name of our firm is “Wholesome Bread” because it is simply promotes
health for our body and also for the well-being of our mind or spirit. Promoting a healthy
and convenient way of eating by introducing varieties of nutritious breads to the consuming
public. Wherein “bread” has been popular around the world and is one of the oldest
artificial foods, having been of importance since the dawn of agriculture. That’s why we
came up to our business name “Wholesome Bread”.
Location
The Location of our firm will be on San Vicente, Sta. Rita, Pampanga, beside the San
Vicente Church, formerly the Ministop. The business is located here because it is near to our
target market and competitors and it is simply the town proper of Santa Rita.
Management Feasibility Summary
The management aspect of our proposal will preview what strategy of management
we will apply. This will give an overview of the manner we will be managing the business and
show our strategy on how we do, we operate the business. It is shown that we, as General
Partners will be taking care of the administrative aspects of the business. This will ensure
that the success of the business will depend on how we manage the firm and the way we
perform our tasks, duties and responsibilities.
Marketing Feasibility Summary
The Marketing study covers the General business condition, competitive condition,
target market, demand and supply, product, pricing strategy, promotion and packaging.
This area talks about the structured questionnaire floated to the respondents and the result
determines the demand and supply and to know whether our product will penetrate the
target market.
Technical Feasibility Summary
A large part of determining resources has to do with assessing technical feasibility. It

considers the technical requirements of the proposed project. The technical requirements
are then compared to the technical capability of the organization. The systems project is
considered technically feasible if the internal technical capability is sufficient to support the
project requirements.
The analyst must find out whether current technical resources can be upgraded or
added to in a manner that fulfills the request under consideration. This is where the
expertise of system analysts is beneficial, since using their own experience and their contact
with vendors they will be able to answer the question of technical feasibility.
Financial Feasibility Summary
Each of us will have our contribution in the capital of the business. The proponents
will also make projected financial statements to somehow disclose information on financial
position, performance and cash flow of the business.
A study on whether a project is viable after taking into consideration its total costs
and probable revenues. If the revenues cover the costs of the project, then the project is
visible.
The Company Logo
Our company logo was made as we all partners decide its design on how it will looks like. We
came up with the idea of this logo that it must be simple but yet have the sense of elegance,
easy to recognize and it is appealing to the people. We choose “Venetian Red” because it is
a highly visible color that is able to focus attention quickly and get people’s attention to it. It
also increases craving for food and other stimuli, and it signifies a passion and desire,
promoting ambition and determination. That proponent desired to gratify for our
customers.
The circular figure of our logo in wavy style – signify as the boundless and original perfection
of management of our firm. As we, the proponents make sure that we are updated in
everything that is occurring in our business operation.
A man's starter for a progressive day is always a basket of bread. From this humble wheat,
kneaded and baked with a pinch of love and care rises forth healthy bread which nourishes a
man's soul and body. We call it “Wholesome” for our bread and pastries are created from
nutritious, delectable fruits and health vegetables that sum up the wholesomeness of our
masterpiece.
Bread in all its various forms, is the most widely consumed food in the world. Not only is it a
rich source of carbohydrates, it’s also portable and compact, which helps to explain why it
has been an integral part of our diet for thousands of years.
Our catchy tagline “Healthy creations made from Fruits and Veggies”. Describes a healthy
product we made by using an Organic Fresh Fruits and Vegetables cropped from Trusted
Farm. Our product gives a delightful treat that you can trust in every bite.
Types of Business Organization
Wholesome Bread is a General Partnership type of business. It would be owned,

operated and sustained by five (5) partners.
Partnership as defined in Article 1767 of the Civil Code of the Philippines is a contract,
of an association of two or more persons engaged in a certain business bind themselves to
share money, property, or industry to common fund. Both owners are equally and
personally liable for the debts from the business. All partners are responsible for the
business, and they share all assets, liabilities and profits within the partnership as a separate
entity.
General Partnership assumes that profits, liability and management duties are
divided equally among partners. If you opt for an unequal distribution, the percentages
assigned to each partner must be documented in the partnership agreement.
Some of the advantages considered in establishing a partnership are:
1) Ease of Organization;
2) To collaborate the wider pool of talents, judgments, evaluation and knowledge and skill
of the partners will be merge and to provide and creating brain storming for the success
of the business.
3) More capital available for the firm the ability to raise fund may be increase, both because
two or more partners may be able to contribute more fund and because their borrowing
capacity may be greater.
4) Maximization of personal interest of the proponents to the success of the firm.
5) Definite legal status of the company:
6) Pass through profits and taxation: because individual forms of partnership they are tax
just like sole proprietorship. Each includes his/her business income on his/her personal
tax return.
ARTICLE OF CO-PARTNERSHIP
OF
“HEALTH-GIVING PARTNERSHIP”
KNOWN ALL BY MEN THESE PRESENTS:

That we, the undersigned, all of legal age, citizens and residents of the Philippines
have this day voluntarily bind ourselves together for the purpose of forming a General
Partnership, effective this day, under the terms and conditions herein set forth and subject
to the requirements of the existing laws of the Republic of the Philippines.
AND WE HEREBY CERTIFY:
Article I
The name of the partnership shall be “HEALTH-GIVING PARTNERSHIP” and shall
operate and transact its business under said firm name.
Article II
That the main office of the partnership shall be located at Barangay San Vicente,
Santa Rita, Pampanga, Philippines.
Article III
That the name, surname, nationality and postal addresses of the partners of this
General Partnership are as follow:
Name Nationality Residence % of Ownership

San Agustin,
Arvin Navarro Filipino 20%
Sta. Rita, Pampanga
San Matias,
Christian Limayo Filipino 20%
Sta. Rita, Pampanga
Becuran,
Marian Sotelo Filipino 20%
Sta. Rita, Pampanga
Dila-Dila,
Winston Santiago Filipino 20%
Sta. Rita, Pampanga
San Vicente,
Andreana Zapanta Filipino 20%
Sta. Rita, Pampanga
Article IV
That the capitalization of the partnership has been contributed as follows:
Partner Contribution % of Contribution

Arvin Navarro ₱ 400 000 20%
Christian Limayo ₱ 400 000 20%
Marian Sotelo ₱ 400 000 20%
Winston Santiago ₱ 400 000 20%
Andreana Zapanta ₱ 400 000 20%
Total ₱ 2 000 000 100%
Article V
That the purpose of the partnership is to increase the capital by gaining the profits;
to help create and increase income and employment; to give satisfaction to customers
through rendering affordable product; and to help the community and our government
through taxes.
Article VI
That the following partners shall have the following duties and responsibilities in the
day-to-day operation of the partnership:
Arvin Navarro shall be the General Manager and he is responsible for managing a single
unit, different sectors, or multiple units of a company or organization. Hires and trains
employees, prepares reports, and sets budgets. Increases management's effectiveness by
recruiting, selecting, orienting, training, coaching, counseling, and disciplining managers;
communicating values, strategies, and objectives; assigning accountabilities; planning,
monitoring, and appraising job results; developing incentives; developing a climate for
offering information and opinions; providing educational opportunities.
Develops strategic plan by studying technological and financial opportunities; presenting
assumptions; recommending objectives.
Accomplishes subsidiary objectives by establishing plans, budgets, and results
measurements; allocating resources; reviewing progress; making mid-course corrections.
Coordinates efforts by establishing procurement, production, marketing, field, and technical
services policies and practices; coordinating actions with corporate staff.
Marian Sotelo shall be the Marketing Manager and she will be responsible for managing
marketing, advertising and promotional staff and activities at a company or organization.
Takes steps to measure, enhance, and enrich the position and image of a company through
various goals and objectives.
Achieves marketing and sales operational objectives by contributing marketing and sales
information and recommendations to strategic plans and reviews; preparing and completing
action plans; implementing production, productivity, quality, and customer-service
standards; resolving problems; completing audits; identifying trends; determining system
improvements; implementing change.
Meets marketing and sales financial objectives by forecasting requirements; preparing an
annual budget; scheduling expenditures; analyzing variances; initiating corrective actions.
Christian Limayo shall be the Financial Manager and he is responsible for the financial
health of an organization. They produce financial reports, direct investment activities, and
develop strategies and plans for the long-term financial goals of their organization.
The role of the financial manager, particularly in business, is changing in response to
technological advances that have substantially reduced the amount of time it takes to
produce financial reports. Financial managers’ main responsibilities also do tasks that are
specific to their organization or industry. For example, government financial managers must
be experts on government appropriations and budgeting processes, and healthcare
financial managers must know about topics in healthcare finance. Moreover, financial
managers must be knowledgeable about special tax laws and regulations that affect their
industry.
Winston Santiago shall be the Production Manager is an individual who plans, coordinates,
organizes, and controls production in an organization. A production manager’s main
responsibilities are to ensure the efficient production of goods and services and are of right
quantity, quality, and cost. In addition to this, it is the manager’s responsibility to produce
goods on time and at right price to meet the demands of the customer. The duties and
responsibilities of the job vary depending on the kind of production system.
Andreana Zapanta shall be the Head Baker and she is responsible for leading and developing
a team with a high attention to your own projects, setting & managing food and labor goals,
creating weekly schedules and consistently producing our specialty and bread and pastry.
Article VII
That the profits and loses shall be divided in the order presented below:
 Interest of ten percent (10%) per year to average capital of the partners:
 And the balanced according to the partner’s percentage contribution, 20% to Arvin
Navarro, 20% to Christian Limayo, 20% to Marian Sotelo, 20% to Winston Santiago and
20% to Andreana Zapanta.
 The Health-Giving Partnership will conduct an election every other year or every after
2 years for changing the positions.
Article VIII
That the firm shall be under supervision of the partners, they shall have the power to
make any business deals together with the manager under the partnership name agreed all
by partners.
Article IX
That if there may be concerns regarding the partnership, the final decision shall be
made by the partners.
Article X
That all the partners are entitled to perform their duties and responsibilities.
IN WITNESS WHEREOF, we have here unto set our hands this day of August 22, 2016 at
Santa Rita, Pampanga, Philippines.
Arvin Navarro Marian Sotelo Andreana Zapanta
Christian Limayo Winston Santiago
Signed in the presence of:
Witness Witness
ACKNOWLEDGEMENT
Republic of the Philippines
Santa Rita, Pampanga
Before me, a Notary to Public, for and in Santa Rita, Pampanga, Philippines, and this
August 19, 2016, personally came and personally appeared the following persons with their
community tax certificates:
Name CTC No. Date Place Issued

Arvin Navarro 34501062 August 19, 2016 Santa Rita, Pampanga
Christian Limayo 34501063 August 19, 2016 Santa Rita, Pampanga
Marian Sotelo 34501064 August 19, 2016 Santa Rita, Pampanga
Winston Santiago 34501065 August 19, 2016 Santa Rita, Pampanga
Andreana Zapanta 34501066 August 19, 2016 Santa Rita, Pampanga
Known to me to be the same persons who executed the foregoing articles of Co-
Partnership, and they acknowledge to me that the same is their voluntary act needed.
Witness my hand and seal on the date first above written.
Name of Legal Counsel

Notary Public
Valid until
PTR. No.
BP. No.
Role Attorney No.
TIN
Pampanga, Philippines
CHAPTER 2
MANAGEMENT
ASPECT
Management Feasibility
The Management Feasibility is the study that concerns the organizational set-up of
the business, which includes the organizational chart and the qualifications of the people
involved and manage the business. It also determines the type of the business ownership.
The term “Management” in this section refers to the scientific and procedural
contributions of human resources towards the accomplishment of the proposed business
endeavor. This section, therefore, determines the human resource requirements of the
project.
Since organizations can be viewed as systems, management can also be defined as
human action, including design, to facilitate the production of useful outcomes from a
system. This view opens the opportunity to ‘manage’ oneself, a pre-requisite attempting to
manage others.
Description and Nature of the Business
We make this product proposal for the purpose that we want to serve our valued
customers in a new product dishes that we give them a healthy food that will enjoy not only
for adults but also for the young ones, we add especial ingredients for our products such as
squash, malunggay, carrots, etc. We would like to introduce varieties of flavors that
consumers would not normally taste of the bread. We believe that consumers will patronize
healthy choices instead of those bread contains amount of sugar and unhealthy ingredients.
Mission Statement
The Partnership’s duty is to delight its customer by producing healthy bread with
extraordinary flavors to choose from and to achieve high efficiency with the resource
available.
Vision Statement
Wholesome Bread Bakeshop is a business oriented organization of young

entrepreneurs aiming to satisfy customer’s needs through providing quality products with
affordable prices at suitable places and creative promotions.
Objectives:
 To optimized our customer’s satisfaction.
 To accomplish consistency in the services offered.
 To determine the marketing strategies to be applied in the business.
 To assure that all of the operation process in our business is functioning well to meet
the demand of our customers.
Organizational Structure
The typically hierarchical arrangement of lines of authority, communications, rights

and duties of an organization. Organizational structure determines how the roles, power
and responsibilities are assigned, controlled, and coordinated, and how information flows
between the different levels of management.
A structure depends on the organization’s objectives and strategy. In a centralized
structure, the top layer of management has most of the decision making power and has
tight control over departments and division. In a decentralized structure, the decisions
making power is distributed and the departments and division, at have different degrees of
independence.
Features of the Line and Staff Organization Structure
There are a variety of organizational structures that companies use when developing
an operational model. One of the most common is the line and staff organizational
structure. This consists of a line, which is managers who make business decisions for their
respective departments, and a staff, whose members perform tasks in support of the
directives issued by the line. Though the duties of these two components seem clear, there
is often overlap in tasks that they perform.
The Line
The Line comprises professionals whose day-to-day tasks directly work toward
accomplishing the organization’s mission and goals. Alternative names for the line are the
business groups or, in the financial services industry, the front office. These employees
produce and sell the goods and services of the firm. For example, the research and
development team creates the product s, while the supply chain manufactures them. The
marketing department works to raise consumer awareness of the products and services,
while the sales group initiates costumer transactions .The actions of the line generate the
organization’s revenue. As a result, this group makes the most decisions regarding the
company’s operational policies and procedures.
The Staff
The Staff is composed of every non-revenue generating department. Though these

groups do not directly contribute to the firm’s bottom line, their actions make those of the line
possible. The human resources department, for ensures that the line is staffed with the top-tier
talent, content in their jobs. Legal makes sure that the actions of the line and its employees are
within the scope of the la. Likewise, the finance group secures capital resources for the
organization while the accounting department balances the books. Alternative names for the
staff include the support groups and, in the financial services industry, the back office.
Merits
This form of organization came to existence as an improvement over the line

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

 Confusion - It is very difficult to clearly establish the authority and responsibility
relationship between line and staff executives. This creates confusion among them.
 Ineffectiveness of the staff - The role of the staff is purely advisory. Since they do not
have the power to get their recommendations implemented, the staff services may
prove to be ineffective.
 Conflict between line and staff - There is generally a conflict between line and staff
executives, line authorities feel that staff executives do not always give right type of
advice and therefore reject even some very good schemes. Line authorities do not want
to give an impression to the management that they are in any way inferior to staff. Thus
there is conflict between line and staff.
Organizational Chart
The business will be operated and maintain by (4) administrative officers, Headed by
the General Manager, Marketing Managers, Financial Manager, and Production Manager.
The proponents will hire head baker, baker, and cashier and delivery boy.
General Manager
Arvin Navarro
Production Marketing
Financial Manager
Manager Manager
Winston Santiago Christian Limayo Marian Sotelo
Delivery Boy Cashier 1 Cashier 2
Head Baker
Andreana Zapanta
Baker 1
Baker 2
Description and Qualifications
Job Title: General Manager is taken by Mr. Arvin Navarro
Job Descriptions:
 In charge for the overall operation of the business.
 Plans and implements the management policies of the firm.
 Execute authority necessary to achieve the goals of the business.
 One who has control over a business and direct or overseas the affairs.
 Must have the organizational skills and leadership qualities integral to partner’s success.
 Must be a planner, policy developer, organization and systems supervisor, and appraiser
of results.
 Scheduled and presides all the meetings of the business.
 Ensure the training and development opportunities are available to employees to
enhance their performance and achieve the employer’s business aim.
 Recruiting staffs – which include developing job descriptions and person specifications,
referring job adverts, checking application forms, short listing, interviewing and selecting
candidates.
 Advising on promotion and benefits.
 Undertaking regular salary reviews.
For Future Purposes

Qualifications:
 Male or Female;
 Must be 22-26 years old.
 Diligent, hardworking and good in decision making.
 Have the ability to deal and communicate with other people.
 Have the ability to think of ways on how to develop and expand business.
 Has considerable knowledge on handling and managing people.
 Possess good moral character.
Job Title: Marketing Manager is taken by Ms. Marian Sotelo
Job Descriptions:
 Develop strategies and tactics to get the word out about our company and drive
qualified traffic to our front door.
 Deploy successful marketing campaigns and own their implementation from ideation to
execution.
 Experiment with a variety of organic and paid acquisition channels – content creation,
publicity, social media, lead generation campaigns, and much more.
 Build strategic relationships and partner with key industry players, agencies and vendors.
 Be in charge of marketing budget and allocate/invest funds wisely.
 Measure and report performance of marketing campaigns, gain insight and assess
against goals.
For Future Purposes

Qualifications:
 Male or female;
 Graduate of Marketing Management or any related course.
 Must possess a pleasing but strong personality;
 Must be creative, imaginative, curious, and intuitive.
 Must have a sense of communication and solid interpersonal abilities.
 Must be knowledgeable in preparing written documents and are able to convey
information to other effectively.
Job Title: Financial Manager is taken by Mr. Christian Limayo
Job Descriptions:
 Provide financial reports and interpret financial information to managerial staff while
recommending further courses of action.
 Advise on investment activities and provide strategies that the company should take
 Maintain the financial health of the organization.
 Analyze costs, pricing, variable contributions, sales results and the company’s actual
performance compared to the business plans.
 Develop trends and projections for the firm’s finances.
 Conduct reviews and evaluations for cost-reduction opportunities.
 Oversee operations of the finance department, set goals and objectives, and design a
framework for these to be met.
 Manage the preparation of the company’s budget.
 Liaise with auditors to ensure appropriate monitoring of company finances is
maintained.
 Correspond with various other departments, discussing company plans and agreeing on
future paths to be taken.
For Future Purposes

Job Qualifications:
 Male or female;
 Preferably CPA or graduate of Bachelor of Science in Accountancy.
 Good numeric and financial awareness.
 With a strong financial accounting experience in managerial roles.
 Has the ability to write reports and business correspondence.
 Diligent and patient with paper works.
 Candidates should have a good interpersonal communication and analytical skills.
 Possess good moral character.
Job Title: Production Manager is taken by Mr. Winston Santiago
Job Descriptions:
 Liaise with other managers to formulate objectives and understand requirements.
 Estimate costs and prepare budgets.
 Organize workflow to meet specifications and deadlines.
 Monitor production to resolve issues.
 Supervise and evaluate performance of production personnel (quality inspectors,
workers etc.)
 Determine amount of necessary resources (workforce, raw materials etc.)
 Approve maintenance work, purchasing of equipment etc.
 Ensure output meets quality standards.
 Enforce health and safety precautions.
 Report to upper management.
For Future Purposes

Qualifications:
 Male or female;
 Graduate of any business related courses.
 Willing to spend time in a production related-job.
 She/he must be responsible and more patient.
 Must possess a good moral character.
Job Title: Head Baker is taken by Andrea Zapanta
Job Descriptions:
 Monitor all duty schedules in the bakery operation.
 Create high quality and creative bakery products to satisfy the customer.
 Follow the instructions and recommendations from the immediate Superiors to
complete the daily tasks.
 Ensure the highest standards and consistent quality in the daily preparation and keep up
to date with new recipes and preparation techniques.
 Participate in establishing the month end inventory in the bakery.
 Handle all food transfers out of the bakery to other areas and ensures proper
documentation.
 Coordinate and participate with other sections of requirements, cleanliness, wastage
and cost control.
 Consult and check on daily bakery requirements, functions, buffets and last minute
events.
 Ensure highest standards of hygiene within the bakery section.
For Future Purposes

Qualifications:
 Male or female;
 Graduate of Food Technology or any short term course related in Food Technology.
 Excellent customer service skills.
 Numeracy skills help with estimating and measuring quantities, weights, ingredients
content, and temperatures.
 Must have at least (2) years of baking expertise and undergo seminars.
 Ability to work independently is a must.
 Can bake cakes and pastries with the desire of customers.
 Have the patient to guide and supervise the bakers.
Job Title: Baker
Job Descriptions:
 Prepare and bake foods.
 Prepare and make all bakery items for a large number of guests.
 Lead a team of bakers to prepare bakery items for banquets and events.
 Inspect and ensure proper color combination for all baked items.
 Provide training to staff in baking activities.
 Meet the requirements of clients.
 Ensure proper storage of all items in refrigerators and freezers.
 Ensure product freshness and food safety.
 Assist and support senior chef and other bakers.
 Retain existing customer-base through preparation and serving of tasty items.
 Test baked items by tasting or smelling them.
For Future Purposes

Qualifications:
 Male or female;
 Must be 20-30 years old.
 Must have skills of expertise in baking and measuring ingredients.
 Obedient in following the order of the head baker.
 He/she must be a neat person.
 With a pleasing personality.
 She/he has multi-tasking skills.
Job Title: Cashier
Job Descriptions:
 Receive payment by cash, check, credit cards, vouchers, or automatic debits.
 Issue receipts, refunds, credits, or change due to customers.
 Count money in cash drawers at the beginning of shifts to ensure that amounts are
correct and that there is adequate change.
 Greet customers entering establishments.
 Maintain clean and orderly checkout areas.
 Establish or identify prices of goods, services or admission, and tabulate bills using
calculators, cash registers, or optical price scanners.
For Future Purposes

Qualifications:
 Preferably female and single.
 Must be at least high school graduate;
 Must have pleasing personality.
 Must be enthusiastic and polite person.
 Must be honest and trustworthy.
 He / She have multi-tasking skills.
Job Title: Delivery Boy
Job Descriptions:
 Deliver products on time.
For Future Purposes

Qualifications:
 Male
 Must have experience in driving.
 Must be physically fit.
 He must be a neat person.
 With a pleasing personality.
 He has multi-tasking skills.
Recruitment and Hiring Procedures
Job Hiring
Advertisement
Selection of
Applicants
Initial Interview
Final Interview
Orientation
Training
Recruitment and Hiring Procedures
1. Job Hiring Advertisement - an announcement in a newspaper, on television, or on a

poster about a post of employment, job hiring will be advertised as necessary and
will remain posted until the position is filled.
2. Selection of Applicants - the recruitment and selection process is important for new
and established businesses alike. Your human resources department has the support
and expertise of employment specialists who assist hiring managers with the
procedures to ensure your company leaders are making wise hiring decisions. There
are several pieces to the recruitment and selection process: sourcing candidates,
reviewing and tracking applicants, conducting interviews and selection for
employment. The selection will be based on the statement and specification stated.
3. Initial Interview- is a type of job interview that is conducted to determine if the

applicant has the qualifications needed to do the job for which the company is hiring.
An initial interview is typically the first interview in the hiring process.
4. Final Interview –the final job interview is the last step in the interview process and
the last interview you will have before finding out whether or not you will be getting
a job offer. Before, the final interview, you may have an initial interview and one or
more person interviews. You final job interview is your last chance o make a strong
impression on the employment before he chooses between you and, typically, a
small pool of other candidates for the job.
5. Orientation -serves to assimilate the new employee (or employees) by introducing

him or her to other workers, and explaining office information such as working
hours, performance standards, benefits, etc. Orientation is often followed by formal
job training.
6. Training –it is the practice of improving skills, ability and skills of an employee, to be
more familiarized in his job employment.
Requirements of the Employees
1. Resume with 3 recent 2x2 photos.

2. Photo copy of NSO Birth Certificate.
3. NBI, Police Clearance, Barangay clearance.
4. Certification of previous employer (if any).
5. Transcript of Records or any Credentials.
6. Pag – ibig
7. SSS – E1
8. Health Permit from the Municipal health office.
Compensation Scheme and Benefits
Employees will be compensated and appraised for their work performed. In addition,
other benefits will be arranged by the company in order to win their employees’ loyalty and
serves as a motivation for them to increase their level of performance.
1. Payment of Salaries and Wages
The salaries and wages are the based on a daily rate of the employees of the company and
on fixed rate for the General Manager, Financial Manager and Operations Manager.
PHILIPPINE HEALTH INSURANCE COMPANY
POSITION EMPLOYER EMPLOYEE TOTAL

General Manager ₱ 162.50 ₱ 162.50 ₱ 325
Marketing Manager ₱ 125 ₱ 125 ₱ 250
Financial Manager ₱ 125 ₱ 125 ₱ 250
Production Manager ₱ 125 ₱ 125 ₱ 250
Head Baker ₱ 125 ₱ 125 ₱ 250
Baker 1 ₱ 112.50 ₱ 112.50 ₱ 225
Baker 2 ₱ 112.50 ₱ 112.50 ₱ 225
Cashier 1 ₱ 112.50 ₱ 112.50 ₱ 225
Cashier 2 ₱ 112.50 ₱ 112.50 ₱ 225
Total a Month  ₱ 2 225
Total a Year  ₱ 26, 700
SOCIAL SECURITY SYSTEM
MONTHLY
POSITION EMPLOYER EMPLOYEE TOTAL
SALARY
General Manager ₱ 13 000 ₱ 957.70 ₱ 472.30 ₱ 1 430
Marketing Manager ₱ 10 000 ₱ 736.70 ₱ 363.30 ₱ 1 100
Financial Manager ₱ 10 000 ₱ 736.70 ₱ 363.30 ₱ 1 100
Production Manager ₱ 10 000 ₱ 736.70 ₱ 363.30 ₱ 1 100
Head Baker ₱ 10 000 ₱ 736.70 ₱ 363.30 ₱ 1 100
Baker 1 ₱ 9 500 ₱ 699.80 ₱ 345.20 ₱ 1 045
Baker 2 ₱ 9 500 ₱ 699.80 ₱ 345.20 ₱ 1 045
Cashier 1 ₱ 9 500 ₱ 699.80 ₱ 345.20 ₱ 1 045
Cashier 2 ₱ 9 500 ₱ 699.80 ₱ 345.20 ₱ 1 045
Total a Month  ₱ 10,010
Total a Year  ₱ 120,120
SALARY AND WAGES
MONTHLY WITHOLDING
POSITION SSS PHIC SALARY TOTAL
SALARY TAX 15%
General Manager ₱ 13 000 ₱ 472.30 ₱ 162.50 ₱ 12,365.20 ₱ 1,950 ₱ 10 415.20
Marketing Manager ₱ 10 000 ₱ 363.30 ₱ 125 ₱ 9,511.70 ₱ 1,500 ₱ 8 011.70
Financial Manager ₱ 10 000 ₱ 363.30 ₱ 125 ₱ 9,511.70 ₱ 1,500 ₱ 8 011.70
Production Manager ₱ 10 000 ₱ 363.30 ₱ 125 ₱ 9,511.70 ₱ 1,500 ₱ 8 011.70
Head Baker ₱ 10 000 ₱ 363.30 ₱ 125 ₱ 9,511.70 ₱ 1,500 ₱ 8 011.70
Baker 1 ₱ 9 500 ₱ 345.20 ₱ 112.50 ₱ 9,042.30 ₱ 1,425 ₱ 7 617.30
Baker 2 ₱ 9 500 ₱ 345.20 ₱ 112.50 ₱ 9,042.30 ₱ 1,425 ₱ 7 617.30
Cashier 1 ₱ 9 500 ₱ 345.20 ₱ 112.50 ₱ 9,042.30 ₱ 1,425 ₱ 7 617.30
Cashier 2 ₱ 9 500 ₱ 345.20 ₱ 112.50 ₱ 9,042.30 ₱ 1,425 ₱ 7 617.30
Delivery Boy ₱ 3 000
Total a Month  ₱ 72,931
Total a Year  ₱ 875,174
2. Holiday with Pay
For every year we have 365 days, deducting 16 holidays so we have 349 working days.
Exception to this are cancelled work due to inclement weather conditions and special day
given by the firm. Employees will be paid two hundred percent (200%) of their regular
salaries, a special day one hundred thirty (130% x basic pay), and if they will report for work
during holidays.
The number of working days will be computed as follows:
Total number of the days in a year: 365 days
Less:
Legal Holidays - 2 days
Number of working Holidays: 363 days
Legal Holidays in the Country
Holidays Date
New Year’s Day Jan 1
Maundy Thursday March 24 (Closed)
Good Friday March 25 (Closed)
Araw ng Kagitingan April 9
Labor Day May 1
Independence Day June 12
National Heroes Day August 29
Bonifacio Day November 30
Christmas Day December 25
Rizal Day December 30
Special Non – Working Holidays
Holidays Date
Holy Saturday March 26
Ninoy Aquino Day August 21
All Saints Day November 1
All Souls Day November 2
Christmas Eve December 24
New Year’s Eve December 31
3. Thirteen – Month Pay ( 13th Month Pay )

It is a form of monetary assistance in accordance with the law (P.D. 851, as amended), 13th
month pay is equivalent to the monthly basic compensation received by an employee,
computed pro-rata according to the number of months within a year that an employee has
rendered service to an employer (basic monthly pay/12 x number of months actually 34
worked). All rank and file employees, regardless of status, who have worked for at least one
(1) month are entitled to receive 13th month pay.
M (Salary)
x 12 = 13th Month Pay
No. of Months Work
4. SSS – Social Security System

Government program aimed at providing basic needs to citizen who is retired,
unemployed, or unemployable due to disability and disadvantage it was stated on (Republic
Act No.8282). Based on the salary range of employees, the company and each employee are
required to contribute on Social Security System.
Employees Benefits and Privileges
A. The Social Security System was created by the Philippine government. All employees
hired by private companies are required to become an SSS member (Republic Act No.
8282). This system aims to protect its members for when they are unable to work such
as sickness, disability, maternity, old age and death, or other such contingencies not
stated but will result in loss of income or results to a financial burden.
B. The Philippine Health Insurance Corporation is the medical insurance company of the
Philippines. All employees are required to be contributors of this service (Republic Act
7875). Members are given health and hospitalization subsidies should they or a
dependent be hospitalized. Monthly contributions are based on actual employee
monthly salaries and the amount of employee contribution is matched equally by the
employer.
C. Employers are also required to contribute, on behalf of their employees, to the Home
Development Mutual Fund (Republic Act 7835). This company provides the lowest
interest housing and land acquisition loans to its members that are payable for up to 30
years. This gives every Filipino worker an opportunity to own a house in easy-payment
plans that can directly be deducted from their monthly wages.
D. Based on Presidential Decree No. 851, all Filipino employees are entitled to a year-end
bonus equivalent to one (1) month salary regardless of the nature of their
employment. The 13th month pay is to be given no later than December 24 of every year
a worker is employed.
E. According to Article 95 of the Labor Code of the Philippines, an employee who has
worked for at least one (1) year in a company is entitled to five (5) days leave of absence,
with pay, every year. If the employee does not avail of these paid leaves, the company
may opt to have them do a mandatory leave of absence, with pay, or convert these
unveiled paid leaves to their cash equivalents, to be given at the end of each year.
F. According to Article 83 of the Labor Code of the Philippines, employees are entitled to
one (1) hour break for meals on an eight-hour work day. Employees are also entitled to
adequate rest periods in the morning and afternoon, of short durations, that will be
counted as hours worked. These rest periods normally last for 15 minutes and can be
used by employees as coffee or snack breaks.
G. Under Article 87, an employee who renders over eight (8) hours of service per day shall
be given an overtime pay which is equivalent to his regular hourly wage plus at least
twenty-five percent (25%) thereof. Under Article 93, if an employee is asked to work on
their scheduled rest day or on a non-working holiday, the employee shall be paid an
additional compensation of at least thirty percent (30%) of his regular wage.
Other company benefits that are not government mandated, but are usually given to
employees anyway are:
Holiday/Christmas Bonus – This is given in December, on top of the 13th month pay. This is
considered as the company’s Christmas gift to their employees.
Mid-Year Bonus – This is given in June, when the country’s school year starts. This is to
assist employees in school enrollment fees for their children. This is also known as an
educational assistance plan.
Cost of Living Allowances – Some companies provide their employees with yearly rice,
medicine, and clothing allowances. Paid Holiday and Vacation Leaves – On top of the
mandated 5 days/year leave with pay, some companies give their employees additional paid
holiday and vacation leaves. The number of days allocated for these leaves usually varies
from company to company and depends on the number of years an employee has been of
service to the company.
Performance and Appraisal Program
The process by which a manager or consultant examines and evaluates

an employee's work behavior by comparing it with preset standards, documents
the results of the comparison, and uses the results to provide feedback to the employee to
show where improvements are needed and why. Performance appraisals are employee to
determine who needs what training, and who will be promoted, demoted, retained, or fired.
The following factors will be considered by the business:

1) Documented Process - effective performance appraisal is formal and not left to chance.
More than just asking supervisors and managers to evaluate staff, effective systems
provide step-by-step guidance and standardized evaluation forms for all managers to
evaluate all employees. This not only lends to consistency, but also allows the results of
the evaluations overall to be reviewed and compared to identify areas of strength and
areas where there may be opportunities for improvement. Making the process as easy as
possible for managers to follow will help ensure that performance appraisal is effective.
2) Communication - communicating the performance appraisal process, not only to new

managers but on an ongoing basis, can help remind all supervisors that the process
exists, what it is, how it works and where to get advice and assistance if needed. In
addition, business leaders and human resources staff should make sure managers and
supervisors understand why performance appraisal is important--to employees,
managers and the organization.
3) Training - supervisors and managers don’t automatically know how to conduct
performance appraisals. In addition, processes and philosophies at companies differ, so
training and education is critical. Training should take place regularly to provide
refreshers and updates on any changes to the process or the evaluation forms.
4) Evaluation of Results - while performance appraisal generally focuses on one individual,

looking at the aggregated results of performance appraisals can tell a company a lot
about the general level of performance of its staff, areas where there may be training or
development needs and trends within and between departments.
5) Follow-Up and Performance Improvement - the greatest effect on performance

appraisal effectiveness is how the business uses the results. Employees both individually
and across the organization should use the appraisal system as a tool to improve
performance.
General Business Policies
The statement of general policy set out your general approach, objectives and the
arrangement you have put in place for managing health and safety in your business. It is a
unique documents that says who does what, when and how. In view of this, the company
has set rules, policies and regulations in order to promote order, discipline and harmony
among employees. Policies are implemented to achieve efficiency in the operations of the
company, to prevent taking advantage of employees and to secure that each employees
fulfill his obligations to the company.
1) Customer-Related
A. Quality products must be ensured to the customers;
B. The customer’s preferences and best interests must be aptly followed by the
employees.
C. Employees must deal with the customers with respect.
2) Supplier-Related
A. The company should see to it that its supplier are always reliable;
B. A friendly and harmonious relationship with the supplier should always be
maintained;
C. Regular communication is needed, in case of changes, communicate promptly
with suppliers;
D. Every transaction with the suppliers must be properly documented.
3) Employee-Related
A. All transactions must be made known to the manager;
B. Document transaction properly;
C. Employees must be fully aware of their of their duties and responsibilities;
D. Employees should understand their legal duties that they have to provide a safe
working environment, safe work equipment and safe methods of work.
E. Employees should ensure safety when specific task or work activities are carried
out, or in specific areas of the work place.
F. Any complaints, request and suggestions must be directed to the General
Manager;
G. Personnel Records – all transactions which regards to the personnel shall be keep
by the General Manager who also the right to access the records in the legal
business time.
4) Attendance
A. Every employee must use the clock to identify their time in and time out provided
by the company for attendance and time keeping.
B. All employees must report for work in time required by the management to
observe regular working of hours as stated in there and conditions contract.
C. Working hours will be (6) hours from Monday to Sunday. Each employee will be
given day-off.
Punctuality/Tardiness – delay of work due to tardiness of employees will be given a

memo by the General Manager.
5) Working Time
A. All employees should report ten (10) minutes before their duties.
B. During working hours, all employees are required to be on their assigned posts.
C. All workers will be given fifteen (15) minutes break for morning and afternoon
coffee break.
6) Codes of Action
A. All employees must familiarize themselves with the rules and regulations drafted
from the Labor Code of the Philippines. Regardless of the position, each and
everyone within the business is expected and required to follow the policies as it
was drafted on the context of impartiality and justice prevailing on the
organizational framework of the business. The relationship among personnel
should be in conformity with established known norms of human conduct and
behavior.
B. The employee may, due to dishonesty, oppression, misconduct, negligence of
duty, conviction of crime involving moral turpitude, notoriously disgraceful
conduct, willful disobedience, violation of existing rules and some other
reasonable directives as may be promulgated as time to time under Article 272 of
the New Labor Code of the Philippines as a just cause for termination, imposed
on its erring members disciplinary actions which consist of but not restricted to
reprimand, supervision, and dismissal from service as it may find commensurate
with the gravity of offenses committed.
Grounds of Disciplinary Actions – the following are declared by the management to be the
grounds for disciplinary actions. Thus, the employees are deemed to act within the context
of organizational policies.
A. Habitual absence;
B. Falsification or irregularity in accomplishing time records;
C. Abandonment of work/leaving the bakery shop during working hours without
consent or permission;
D. Loafing, loitering and sleeping during work hours.
E. Dishonestly/discourtesy/insubordination or refusal to obey lawful orders;
F. Inefficiency and incompetence in performance of the assigned task;
G. Refusal to overtime or rest day work under any of the circumstances in Article 83
and 89 of the New Labor Code of the Philippines;
H. Gambling and/or intoxication while on duty;
I. Dereliction of duty, grave misconduct, negligence or carelessness in the
performance of duty;
J. Unauthorized of firearm or deadly weapon;
K. Stealing of business and fellow employees properties through direct and indirect
means;
L. Unauthorized solicitation from clients;
M. Falsifications of business records and documents, bringing them home or outside
the business premise without consent.
N. Fighting or provoking a fight within the bakery shop.
Management Style
Management Style is the manner in which an organization manages its employees

and their work activities and will vary depending upon factors such as the characteristics of
employees, the work activities engaged in, and the culture of the organization. A successful
management style should effectively build teams and be able to motivate.
Types of Management Style
Autocratic - is one where the manager makes decisions unilaterally, and without much
regard for subordinates. As a result, decisions will reflect the opinions and personality of the
manager, which in turn can project an image of a confident, well managed business. On the
other hand, strong and competent subordinates may chafe because of limits on decision-
making freedom, the organization will get limited initiatives from those "on the front lines",
and turnover among the best subordinates will be higher.
Persuasive -involves the manager sharing some characteristics with that of an autocratic
manager. The most important aspect of a persuasive manager is that they maintain control
over the entire decision making process. The most prominent difference here is that the
persuasive manager will spend more time working with their subordinates in order to try to
convince them of the benefits of the decision that have been made. A persuasive manager is
more aware of their employees, but it would be incorrect to say that the persuasive style of
management is more inclusive of employees.
CHAPTER 3
MARKETING
ASPECT
Marketing Feasibility
Marketing is the process of perceiving, understanding, stimulating, and satisfying the

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

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

 Measurable
 Accessible by communication and distribution channels.
 Different in its response to a marketing mix.
 Durable and not changing too quickly.
 Substantial enough to be profitable.
Geographic Segmentation
Geographic segmentation criteria include region, climate and population density. A

small bakery in a suburban community may serve just the local residents. Using population
estimates from the latest census and information on the competitive structure from the
local chamber of commerce, the bakery can estimate the number of potential customers
and plan its operations accordingly. By putting up an online order-entry system and
contracting with part-time delivery people, it may also be able to supply different flavors of
breads to locations outside its normal geographic area.
Therefore, the business target markets using geographic segmentation are those who come
from the ten (10) barangays of Santa Rita, Pampanga namely San Agustin, Santa Monica,
San Vicente, San Matias, San Jose, San Juan, San Isidro, San Basilio, Becuran, and Dila-Dila.
Projected Population of The Target Market
BARANGAY 2016 2017 2018 2019 2020

San Agustin 3,035 3,087 3,139 3,192 3,246
Santa. Monica 3,274 3,330 3,386 3,443 3,501
San Vicente 1,245 1,266 1,288 1,309 1,331
San Matias 3,407 3,464 3,523 3,583 3,643
San Jose 2,997 3,047 3,099 3,151 3,404
San Juan 2387 2428 2469 2510 2,553
San Isidro 3,676 3,738 3,801 3,865 3,930
San Basilio 9,276 9,433 9,593 9,755 9,920
Becuran 4,057 4,126 4,195 4,266 4338
Dila-Dila 9,508 9,668 9,831 9,998 10,167
TOTAL 42,862 43,587 44,323 45,072 45,834
Projected population of the said barangays was provided by the Municipality of Santa Rita,
Pampanga.
Target Market Description
Wholesome bread wants to distress the purchasing influence of most of the Filipinos
as it is offering an affordable price and addressing health and wellness trends in our product
offering. The target market of our business proposal will not only concentrate to individual
person, professional or not, male or female but also to the walk-in costumers among all
those Barangays stated above.
Customer Survey Summary
To fully understand and analyze the problem the client’s preferences, we conducted
a survey to collect pertinent data. The survey was conducted within the perimeters of Santa
Rita Pampanga, where we asked one hundred (100) people to answer a number of
questions in the form of questionnaire. Relevant questions were prepared to obtain the
needed information. The results of the survey are as follows:
What Category of Gender do you fall into?

70%
60%
50%
40%
30% 60%
20% 40%
10%
0%
Male Female
LEGENDS RESPONDENTS PERCENTAGE

Male 40 40%
Female 60 60%
Total 100 100%
What Category of Age do you fall into?
35%
30%
25%
20%
32%
15%
22%
10%
18%
13%
5% 10%
5%
0%
Less than 17 18 - 24 25 - 34 35 - 44 45 - 54 55 and Over

Less than 17 13 18%
18 – 24 32 32%
25 – 34 22 22%
35 – 44 18 18%
45 – 54 10 10%
55 and Over 5 5%
Total 100 100%
Do you eat Fruits and/or Vegetables?
100%
90%
80%
70%
60%
50%
92%
40%
30%
20%
10%
8%
0%
Yes No

Yes 92 92%
No 8 8%
Total 100 100%
How often do you eat Fruits & Vegetables?
70%
60%
50%
40%
30% 60%
20%
10% 20%
12%
8%
0%
Everyday Occasionally Often Very Often

Everyday 60 60%
Occasionally 12 12%
Often 20 20%
Very Often 8 8%
Total 100 100%
Do you like to eat Bread?
100%
90%
80%
70%
60%
50%
93%
40%
30%
20%
10%
7%
0%
Yes No

Yes 93 93%
No 7 7%
Total 100 100%
How often do you eat Bread?
70%
60%
50%
40%
30% 63%
20%
10%
15% 16%
6%
0%
Everyday Occasionally Often Very Often

Everyday 63 63%
Occasionally 15 15%
Often 16 16%
Very Often 6 6%
Total 100 100%
Is the Price important for you?
90%
80%
70%
60%
50%
85%
40%
30%
20%
10%
15%
0%
Yes No

Yes 85 85%
No 15 15%
Total 100 100%
How much are you willing to spend on per Bread that you
buy?
35%
30%
25%
20%
33%
15% 31%
24%
10%
5% 12%
0%
₱2 - ₱5 ₱6 - ₱10 ₱11 - ₱15 ₱16 - up

₱2 - ₱5 31 31%
₱6 - ₱10 12 12%
₱11 - ₱15 24 24%
₱16 - up 33 33%
Total 100 100%
Which sensory quality is the most important for your
bakery product?
60%
50%
40%
30%
50%
20%
35%
10%
9% 6%
0%
Smell Appearance Texture Taste

Smell 35 35%
Appearance 9 9%
Texture 6 6%
Taste 50 50%
Total 100 100%
Is the Packaging important for you?
100%
90%
80%
70%
60%
50%
90%
40%
30%
20%
10%
10%
0%
Yes No

Yes 90 90%
No 10 10%
Total 100 100%
Which Packaging Material would you prefer?
45%
40%
35%
30%
25%
20% 40%
34%
15%
25%
10%
5%
0%
Plain Paper Box w/ Plastic Plastic Foil
Window

Plain Paper 40 40%
Box w/ Plastic Window 34 34%
Plastic 25 25%
Foil 1 1%
Total 100 100%
Have you ever seen Bread w/ Fruits and Vegetables?
80%
70%
60%
50%
40%
69%
30%
20%
10%
9%
0%
Yes No

Yes 92 92%
No 8 8%
Total 100 100%
Source of Marketing Demands
According in our survey, we obtained the data we needed to determine individual

preferences. We examine what they usually consider in buying a baked goods and how
often it is. The survey focused partially in certain barangays of Santa Rita Pampanga. Where
“Wholesome Bread” has identified its overall market to consist of people who have a higher
level of discretionary income to indulge in and appreciate the exquisite creativity and flair to
consume extraordinary bread that not only taste good and look good, but also reflect the
company’s concern for improving the environment. These barangays include San Agustin,
Santa Monica, San Vicente, San Matias, San Jose, San Juan, San Isidro, San Basilio, Becuran,
and Dila-Dila and also the walk-in-customers. We negotiated with the following school
canteens and they agreed and accept our offer.
School Canteens
1. Santa Rita Elementary School (San Vicente, Sta. Rita, Pampanga)

2. V. De Castro Elementary School (Santa Monica, Sta. Rita, Pampanga)
3. Sta. Rita Catholic School (San Jose, Sta. Rita, Pampanga)
4. Becuran Elementary School (Zone 1 Becuran, Sta. Rita, Pampanga)
5. Dila-Dila Elementary School (Zone 2 Dila-Dila, Sta. Rita, Pampanga)
6. Holly Family Village Elementary School (Dila-Dila, Sta. Rita, Pampanga)
7. San Juan Elementary School (San Juan, Sta. Rita, Pampanga)
8. San Isidro Elementary School (San Isidro, Sta. Rita, Pampanga)
9. San Basilio Elementary School (San Basilio, Sta. Rita, Pampanga)
10. Dominican School (San Matias, Sta. Rita, Pampanga)
11. Becuran National High School (Becuran, Sta. Rita, Pampanga)
12. San Basilio High School (San Basilio, Sta. Rita, Pampanga)
13. Ambrocio S. Simpao Educational and Trade Center (San Agustin, Sta. Rita,
Pampanga)
14. Santa Rita College of Pampanga (San Jose, Sta. Rita, Pampanga)
Hospital Canteens
15. Pampanga Medical Specialist Hospital (San Anton, Guagua Pampanga)

16. Rosario Medical Hospital (Sto. Rosario Guagua, Pampanga)
17. Porac Hospital (Babo Sacan Porac, Pampanga)
Grocery Stores
18. Remedios Grocery Store (Zone 2 Dila-Dila, Sta. Rita, Pampanga)

19. Robinson Supermarket (OG Road Mc-Arthur Highway Guagua, Pampanga)
20. PB Grocery (Sto. Cristo Guagua, Pampanga)
SWOT Analysis
INTERNAL FACTORS
STRENGHTS WEAKNESSES
• High quality product • First time business

• Strong financial condition • Popularity among competitors
• Great strategy • Startup cost are only estimated
OPPORTUNITIES THREATS
• Economy • Expansion
• Competitors • Introduce New Product
• Price changes in product • Expand produce line
EXTERNAL FACTORS
Marketing Strategy
The focus of our Strategy should be making sure that our products and services meet
customer needs and developing long – term and profitable relationships with those
customers. To achieve this, we will need to create a flexible strategy that can respond to
changes in customer perception and demand. It may also help us identify whole new
markets that we can successfully target.
Product Strategy
We are offering different breads and juices but we are proud to offer our very own
“Pumpkin Bread”. Since we are a health – giving group, these are the health benefits that
we can get from it.
• It is one of the very low calorie vegetables.

• It is a storehouse of many anti–oxidant vitamins such as Vitamin A, Vitamin C, and
Vitamin E.
• Help human body to protect against lung and oral cancers.
• Zea–Xanthin is a natural anti–oxidant which has UV (Ultra–Violet) rays filtering action
in macula latea in retina of the eyes. Thus, it may offer protection from “age – related
macular disease.” (ARMD) in the elderly.
• It is a good source of B – Complex.
• It is also rich source of minerals etc.
We can get many benefits from it. Pumpkins can be readily available in the market year
around so, we can serve it every day not seasonal.
Place Strategy
The location of Health-Giving Partnership will be established in San Vicente, Sta. Rita,
Pampanga a progressive place. The proponents prefer this place because it is accessible to
the target market such as the people residing in that place, a lot of walk-ins because of
those adjacent establishments and it is near to our competitors.
Price Strategy
The starting price that the proponents will offer to the target market is cheaper than
the other competitor because of the availability of the raw needed for the production. The
enterprise follows certain calculations arrive at the suggested retail price. The price will be
based on the cost directly incurred in manufacturing the product, cost of raw materials plus
overhead cost.
The proponents will sell the “Pumpkin Bread” with a minimum cost of ₱5 each at the bakery
shop depends on its size, due to some environmental factors that may affect the future
financial status of the business. The price of the product will be least competitive for those
who will buy it. The price is crucial consideration.
In pricing management must determine the right basis price for the products. It must then
decide on strategies concerning discounts, consignment payment and other price related
variables.
Available Products
Carrot Bread Sticky Rolls ₱10 Pumpkin Cinnamon Rolls

w/ Cream Cheese ₱12
Banana Bread w/ Chocolate Chip ₱75 Mango Bread ₱100
Malunggay Loaf Bread ₱25 Taro Bread w/ Ube ₱10
Smoothies
Prices: Small ₱20 Medium ₱30 Large ₱40
Fresh Juices
Prices: Small ₱20 Medium ₱30 Large ₱40
Advertising Strategy
Promotion is the ingredients used to inform and persuades the customers to buy the
proponents product. Advertising, personal selling, displaying tarpaulins in some popular
place where most people come in, giving fliers for the walk-ins, brochures so that the
customer will be aware in our product proposal and sales promotions are the major
promotional activities. Also since this business is new to the industry customers will be given
discounts and other promos in its 1st week of operation. The proponents also used social
networking sites such as Facebook, Twitter, and Instagram in promoting the product in a
wider range of customers to avoid spending too much with the promotional tools. In this
promotion, any form of promotions will be executed by the company.
As the promotional strategy, the proponents will make sure that the name of the
business and the product itself will seize the attention of their target market. In this way
they are able to attract other potential consumers regarding the product.
Advertising and Promotion Materials
SIGN BOARD
FLYERS
FRONT BACK
TARPAULIN
WEB ADVERTISEMENT
@WholesomeBreadBakeshop
or
www.facebook.com/WholesomeBreadBakeshop
WEB ADVERTISEMENT
@wholesome_bread
or
www.twitter.com/wholesome_bread
WEB ADVERTISEMENT
@wholesomebread
or
www.instagram.com/wholesomebread
CHAPTER 4
TECHNICAL
SUMMARY
Vicinity Map
Perspective
Floor Plan
Electrical Plan
Electrical Plan
Contingency Plan
Unexpected calamities and disasters can affect a business. Our bakery shop has a
built-in fire exit for the safety of all people working and for our valuable customers in case of
emergency. We also provide fire extinguisher in every designated area of our establishment
like kitchen in order for our bakers and staff to prevent fire in case there is one. We also give
them the proper training on how to use it to prevent a disaster with the help of a seminar
given by the local government.
Our location is elevated in case of flooding. We also provide a standby generator in
case there is a power interruption. Lastly, the marketing manager, production manager and
financial manager can take charge of the duties of the employees in case he/she cannot
work because of sickness and other valid reasons.
IMPLEMENTING RULES AND REGULATIONS
OF REPUBLIC ACT 9003
Pursuant to the provisions of Section 59 of Republic Act No. 9003 , otherwise known as the
"Philippine Ecological Solid Waste Management Act of 2000," and by virtue of Executive
Order No. 192, Series of 1987, the Department of Environment and Natural Resources hereby
adopts and promulgates the following rules and regulations.
PART I. GENERAL PROVISIONS
Rule I. Preliminary Provisions
Section 1. Title
These Rules shall be known and cited as the "Implementing Rules and Regulations of
the Philippine Ecological Solid Waste Management Act of 2000."
Section 2. Purpose
These Rules are promulgated to prescribe the procedures and guidelines for the
implementation of the Philippine Solid Waste Management Act of 9003 in order to facilitate
compliance therewith and achieve the objectives thereof.
Section 3. Scope
These Rules shall lay down the powers and functions of the Department of
Environment and Natural Resources, the Department of Trade and Industry, all other
concerned agencies and local government units, the rights and obligations of stakeholders
and the rights and duties of the people with respect to the implementation of the Ecological
Solid Waste Management.
Section 4. Construction
These Implementing Rules and Regulations shall be liberally construed to carry out
the national policy of adopting a systematic, comprehensive and ecological solid waste
management program consistent with the pursuit of sustainable development. The Rules
also cover support actions such as research and studies on solid wastes, providing technical
standards and guidelines for effective waste management systems.
Section 5. Administrative and Enforcement

These Rules and Regulations shall be administered by the Secretary or his duly
authorized representative or thorough any other department, bureau, office, agency, local
government units, state university or college and other instrumentalities of the government
for assistance in the form of personnel, facilities and other resources as the need arises in
the discharge of its functions.
Waste Disposal
Bakery process generates lots of waste which can be either disposed of or can be
recycled in many cases .Bakery waste management needs clear strategy for identification,
segregation, storage and disposal. Process waste such as dough, flour dust, sugar dust,
burnt biscuits, broken biscuit, burnt loaves or rejected loaves, market returned old bakery
products. These can be sold out to suppliers who deal into cattle feeding. Precaution should
be taken that none of these have contamination so that it can be used for cattle feeding.
Packaging like wrappers, tins, cardboard boxes, bags, cores, sacks, plastic trays and pallets,
most of them can recycled by packaging material supplier. Our bakery shop has three (3)
segregated cans used for the recycling materials, located at the back of our kitchen, the
other one for biodegradable and non-biodegradable garbage for light materials that cannot
be used and has to be disposed. The Government trash truck will collect our garbage every 4
days. We are confident that whenever there is a sanitary inspection in our bakery shop, we
can guarantee them that our place will be graded A for safety, cleanliness and orderliness.
Resources and Alternatives
SUPPLY RESOURCES ALTERNATIVES
Raw Materials Cake Décor, Old Public Market

(Ingredients of Bread) (San Fernando), SM Downtown SM Pampanga, Puregold
Marlie Fresh Fruits & Vegetables Dealer NVC Fruits & Vegetables Dealer
Fruits & Vegetables (San Miguel San Fernando, Pampanga) (Del Pilar San Fernando Pampanga)
Equipments Wilcon Robinson
Appliances Home Depot SM Appliances
Kitchen Ware Divisoria Jomafer
Furniture Furniture City Our Home
Office Supply National Bookstore Pandayan Bookshop
Manufacturing Process
Making the perfect bread takes a lot of initial experimentation.

The general procedures in making our products are outlined below:
Methods in making Bread Dough
Step 1: Mix in the yeast

After you've measured out your flour, it's time to mix it with yeast. Stir the mixture with a
wooden spoon to evenly distribute the yeast into the flour. Look for the expiration date on
the yeast package to make sure the yeast is fresh (expired yeast could prevent bread from
rising).
Step 2: Add liquid
Check the temperature of the liquid with an instant-read thermometer. If it is too hot, the
yeast will die and your bread won't rise. If it is too cold, the yeast won't activate and your
bread won't rise.
Step 3: Beat with a mixer
Add warm water and melted butter to the flour mixture all at once. Beat with an electric
mixer on low to medium speed (you can do this by hand as well). Scrape the side of
the bowl to make sure all of the flour and yeast are moistened.
Note: Gluten, a protein in wheat flour and several other flours, starts working as soon as the
dough is mixed. Gluten gives dough elasticity, helps it rise and hold its loaf shape, and helps
it create the desired texture.
Step 4: Stir in remaining flour
Use a wooden spoon to stir in as much of the remaining flour as you can. Start with the
minimum amount of flour given in a recipe, and add only as much as you need during the
mixing and kneading steps. Too much flour creates a dense, dry loaf.
Tip: Stir the dough until it looks ropey and pulls away from the side of the bowl.
Step 5: Knead dough
Fold the dough over and push down with the heel of your hand. Turn, fold dough over, and
push down again. Repeat this process over and over. The dough is ready when it is smooth
and elastic. This means it is smooth and soft and holds together nicely in a ball.
Tip: Moderately soft dough, used for sweet breads, requires 3 to 5 minutes of kneading and
will still be slightly sticky. Moderately stiff dough, used for most no sweet breads, requires 6
to 8 minutes of kneading and is slightly firm to the touch.
You can also knead bread in the food processor with the plastic blade or in a stand mixer
with a dough hook. These methods take less time, so check with the instruction manual for
the appliance.
Step 6: Form dough into a ball

Shape the dough into a ball with your hands and place it in a greased bowl that is at least
twice as large as the ball of dough. Turn the dough over once to grease the entire surface.
Step 7: Cover dough and let rise
Cover the bowl with plastic wrap that's been sprayed with nonstick cooking spray. This
prevents the dough from sticking to the wrap as it rises. Let it rise in a draft-free place
between 80 and 85 degrees F until double in size. This step is also called proofing.
Tip: Use your recipe as a guideline for rise time, and keep an eye on the dough. Another trick
is to press two of your fingers 1/2 inch into the center. If the indentations remain after you
remove your fingers, the dough has doubled in size and is ready for the next step.
Step 8: Deflate the dough
Punch the dough down by pushing your fist into the center. Then use your fingers to pull the
edges into the center. This releases some of the gases and makes the dough easier to shape.
Step 9: Shape the dough and rise again
Now your bread is ready to take a quick rest. Then it can be shaped and set aside for a
second rise before baking.
This time, stop the dough from rising just short of doubling in size. This will allow it to rise
more in the oven and create the ideal loaf size. When the second rise is complete, bake the
bread in a preheated oven according to recipe directions.
Method in Making Smoothies
1: Add your base

Add 2 cups of any of the following liquids:
Water
Fruit juice (Orange, Apple, Pineapple Juice)
Coconut Water
Dairy free milk (Almond, Oat, Rice, Soya)
Coconut milk
Caffeine free tea (Fruit tea, Green tea)
Ice (Add up to 1 cup of ice at the end to cool down your smoothie)
Or 4 cups of any of the following watery fruits:
Watermelon
Pineapple
Oranges
2: Add your fruit

It depends how much water is in your fruit. The more water in the fruit the more you can
add. The creamier the fruit, the less you need. These can be fresh or frozen. Frozen fruit
will make your smoothie cool but you might need more liquid as they will make the
smoothie thicker at first.
2 Cups of creamy fruit (Banana, Mango, Peaches, Pears)
4 Cups of non-creamy fruit (Pineapple, Melon, Apple, Berries, Grapes)
If you are combining fruits, add 1-2 cups of creamy fruit with 1-2 cups of non-creamy fruit.
3: Add a filler
You don’t have to include filler, but it will make your smoothie much more thick, filling and
creamy, especially if you’re not using any creamy fruit. (If you are just having apples in your
smoothie, you’ll definitely need filler). Add 1 cup of any of the following:
Oats
Quinoa
Buckwheat
Sweet Potato
Butternut Squash
Yoghurt
Avocado
4: Add extras
This is where your smoothie gets it’s taste and character. Add some of the following:
Spinach, Kale or other mild greens: To turn your smoothie into a green smoothie add 2 cups
of greens. These are easier to blend with the liquid before adding the rest of the
ingredients. If using frozen greens add them nearer to the end.
1/2 a cup chopped Celery or Cucumber
Juice of 1-4 limes or lemons.
1 teaspoon of Vanilla, Ginger or Cinnamon or a pinch of Cayenne
1/4 Cup of fresh herbs such as parsley, mint or basil.
1/4 Cup of plain seeds, nuts or nut butters. (Sunflower, chia, pumpkin, flaxseed, hemp,
pecans, almonds, cashews)
5: Sweeten to taste
If your smoothie needs sweetener, add sweetener to taste, depending on how sweet the
fruit is. Or you can try the following measurements:
1/4 Cup of liquid sweetener (Agave, maple syrup, honey, molasses, date syrup)
1/4 to 1/2 cup of dried fruit (dates, raisins, dried apricots, other dried fruit)
Methods in making Juices
Step 1: Prepare your fruits or vegetables.
• Wash and rinse them, first, then remove any parts that might be tough or bitter.
• Remove the eyes from pineapples, and the fibrous core.
• Split apples, cucumbers, watermelons, and similar fruits and vegetables, and remove
their seeds and any stems.
• Use seedless grapes, and make sure there are no stems lingering.
• Peel bananas, avocados, oranges, and any other fruit or vegetable with a tough skin.
• For citrus fruits, remove the pith (the white fibrous stuff) as well.
Step 2: Prepare your juicer.
• Whether you are using an electric juicer, a food processor, or a hand juicer, make sure
it’s clean and sanitized before you begin.
Step 3: Chop your fruits and vegetables into the appropriate-sized chunks, depending on
how you will be juicing.
• An industrial juicer can handle half a pineapple at once. A consumer-grade food

processor or blender prefers to be fed 1 inch (2.5cm) chunks.
Step 4: Process the raw fruits and vegetables until you have the quantity you desire.
• Drier products such as bananas or avocados, or even oranges that might be on the
dry side, will benefit by the addition of liquids.
Step 5: Mix and match.
• Using flavor, nutrition, or simple aesthetics as your guide, mix your juices freely. Also
consider unlikely sources for juice such as cabbage, onion, or parsley.
Step 6: Use the "rainbow approach" for optimal health benefits.
• Mix different colored vegetables to get the widest range of nutrients.

Step 7: Add spices, flavorings, and especially sugars sparingly.
• Fruits and many vegetables have an abundance of natural sugars already, so for the
healthiest drinks, only add more if it’s really necessary.
Step 8: Enjoy! You can chill your juices, or drink them fresh.
• If you’re using a blender or food processor, you can replace any water you might add
with ice, for a quick cool-me-down.
Machineries and Equipments
Baking Equipments
Water Chiller Flour Sifter Dough Mixer
Dough Divider / Rounder Toast Molder Dough Proofer
Oven w/ Thermometer Bread Slicer Baking Trolley /Rack
Baking Tools
Baking Sheet / Pan Set Loaf / Toast Pan Set

Working Table
Mixing Bowl Set Rolling Pin Bench Scraper
Food Processor Knife Set Oven Mits
Baking Tools
Tong 500 each Digital Kitchen Timer Whisk
Measuring Cups Set Measuring Spoon Dry Measuring Spoon
Pastry Brush Silicone Pastry Brush Pastry Bag w/ Nozzle
Baking Tools
Non-Stick Casserole Can Opener Spatula
Grater Parchment Paper
Other Tools and Equipments
Power Juicer Heavy Duty Blender Fruits & Vegetables Rack
Fork Bread Plate Bread Knife
High Ball Glass Mason Jar
Other Tools and Equipments
Peeler High Ball Glass Rack Serving Tray
Dish Plate Rack

Fork Dispenser
Product Materials
Metallic Twist Tie Wire Brown Paper Bag

Cellophane Wrapper No. 10 & No. 12
Colored Bendable Straw Straw Dispenser

Paper Loaf Pan Set
Colored Plastic Cups w/ lids Plastic Cups w/ lids (dome)

Plastic Cup Dispenser
(S x M x L) (S x M x L)
Cleaning Materials
Door Mat Floor Mop Soft Broom
Dust Pan Ceiling Broom Broom Stick
Squeegee Feather Duster Rags 10pcs
Cleaning Materials
Spray Bottle Hand Brush Garbage Bag
Air Freshener 3pcs

Garbage Bin Disinfectants 2pcs
Dishwashing Liquid Scourging Pad Dishwashing Gloves
Comfort Room
Toilet Bowl Wash Basin Tissue Dispenser
Tissue Roll
Plunger Toilet Brush
Hand Soap Dispenser Liquid Hand Soap
Office Supplies
Record Book
Folders
Ballpen
Envelope White Board

Sticky Notes
Stapler w/ Staples Push Pin Correction Tape
Office Supplies
Calendar Pencil
Scissor
Hard Copy Bond Paper Ink

Wall Clock
Office Materials
Single Sofa w/ Pillow

Office Chair Office Table
Canon Printer
Desktop Computer
Other Equipments
Generator 6500 watts Window Type Aircon Refrigerator
Exhaust Fan Roof Ventilation Fire Extinguisher
Food Showcase Warmer

2nd Hand Mitsubishi L300 Pad Lock
Other Equipments and Materials
DVD Player w/ Speaker Set Cash Register Cashier Chair
Tissue Napkin Napkin Stand/Holder Baker’s Hat
Hairnet Apron Disposable Gloves
PRODUCTION SCHEDULE FOR MONDAY
MANAGERS TIME (IN AND OUT) TIME (BREAK)

Winston Santiago 3:00 AM – 11:00 AM 7:00 PM – 8:00 PM
Arvin Navarro 8:00 AM – 4:00 PM 12:00 PM – 1:00 PM
Christian Limayo 1:00 PM – 9:00 PM 4:00 PM – 5:00PM
CASHIERS TIME (IN AND OUT) TIME (BREAK)

Cashier1 5:00 AM – 1:00 PM 9:00 AM – 10:00 AM
Cashier2 1:00 PM – 9:00 PM 5:00 PM – 6:00 PM
BAKERS TIME (IN AND OUT) TIME (BREAK)

Head Baker 3:00 AM – 11:00 AM 7:00 AM – 8:00 AM
Baker1 3:00 AM– 11:00 AM 7:00 AM – 8:00 AM
Baker2 1:00 PM – 9:00 PM 5:00 PM – 6:00 PM
PRODUCTION SCHEDULE FOR TUESDAY

Winston Santiago 3:00 AM – 11:00 AM 7:00 AM – 8:00 AM
Arvin Navarro 8:00 AM – 4:00 PM 12:00 PM – 1:00 PM
Marian Sotelo 1:00 PM – 9:00 PM 4:00 PM – 5:00 PM


Baker1 3:00 PM – 11:00 AM 7:00 AM – 8:00 AM
Baker2 1:00 PM – 9:00 PM 5:00 PM – 6:00 PM
PRODUCTION SCHEDULE FOR WEDNESDAY

Christian Limayo 8:00 AM – 4:00 PM 12:00 PM – 1:00 PM


Baker1 3:00 PM – 11:00 AM 7:00 AM – 8:00 AM
Baker2 1:00 PM – 9:00 PM 5:00 PM – 6:00 PM
PRODUCTION SCHEDULE FOR THURSDAY



Baker1 3:00 PM – 11:00 AM 7:00 AM – 8:00 AM
Baker2 1:00 PM – 9:00 PM 5:00 PM – 6:00 PM
PRODUCTION SCHEDULE FOR FRIDAY



Baker1 3:00 PM – 11:00 AM 7:00 AM – 8:00 AM
Baker2 1:00 PM – 9:00 PM 5:00 PM – 6:00 PM
PRODUCTION SCHEDULE FOR SATURDAY



Baker1 3:00 PM – 11:00 AM 7:00 AM – 8:00 AM
Baker2 1:00 PM – 9:00 PM 5:00 PM – 6:00 PM
PRODUCTION SCHEDULE FOR SUNDAY

Winston Santiago 5:00 AM – 10:00 AM
Christian Limayo/Arvin Navarro 8:00 AM – 1:00 PM
Marian Sotelo

Cashier2 (Dayoff Alternate)

Baker1 3:00 PM – 11:00 PM 7:00 PM – 8:00 PM
Baker2 (Dayoff Alternate)
CHAPTER 5
FINANCIAL
ASPECT
BAKING EQUIPMENTS QUANTITY UNIT UNIT COST TOTAL COST
Water Chiller 1 pc ₱ 105,000 ₱ 105,000
Flour Sifter 1 pc ₱ 100,000 ₱ 100,000
Dough Mixer 1 pc ₱ 30,000 ₱ 30,000
Dough Divider/Rounder 1 pc ₱ 115,000 ₱ 115,000
Toast Molder 1 pc ₱ 80,000 ₱ 80,000
Dough Proofer 1 pc ₱ 20,000 ₱ 20,000
Oven with Thermometer 1 pc ₱ 35,000 ₱ 35,000
Bread Slicer 1 pc ₱ 20,000 ₱ 20,000
Baking Trolley w/ Rack 1 pc ₱ 2,000 ₱ 2,000
TOTAL ₱ 507,000
BAKING TOOLS QUANTITY UNIT UNIT COST TOTAL COST

Working Table 1 pc ₱ 10,000 ₱ 10,000
Baking Sheet / Pan set of 10 1 pc ₱ 1,000 ₱ 1,000
Loaf / Toast Pan Set of 3 1x70 Set ₱ 580 ₱ 40,600
Mixing bowl Set 1 Set ₱ 2,050 ₱ 2,050
Rolling Pin 2 pcs ₱ 250 ₱ 500
Bench Scraper 1 pc ₱ 460 ₱ 460
Food Processor 1 pc ₱ 3,500 ₱ 3,500
Knife Set 1 Set ₱ 1,200 ₱ 1,200
Oven Mits 3 pcs ₱ 580 ₱ 1,740
Tong 3 pcs ₱ 500 ₱ 1,500
Digital Kitchen Timer 1 pc ₱ 350 ₱ 350
Whisk 1 pc ₱ 200 ₱ 200
Measuring Cups Set of 3 1 Set ₱ 630 ₱ 630
Measuring Spoon 1 pc ₱ 600 ₱ 600
Dry Measuring Spoon 1 pc ₱ 1,000 ₱ 1,000
Pastry Brush 2 pcs ₱ 360 ₱ 720
Silicone Pastry Brush 2 pcs ₱ 500 ₱ 1,000
Pastry Bag with Nozzle 1 pc ₱ 500 ₱ 500
Non-Stick Casserole 1 pc ₱ 450 ₱ 450
Can Opener 1 pc ₱ 500 ₱ 500
Spatula 2 pcs ₱ 300 ₱ 600
Grater 2 pcs ₱ 500 ₱ 1,000
Parchment Paper 1 pc ₱ 130 ₱ 130
TOTAL ₱ 70,230
OTHER TOOLS AND
QUANTITY UNIT UNIT COST TOTAL COST
EQUIPMENTS
Power Juicer 2 pcs ₱ 500 ₱ 1,000
Heavy Duty Blender 1 pc ₱ 3,000 ₱ 3,000
Fruits and Vegetables Rack 1 pc ₱ 840 ₱ 840
Fork 1 doz ₱ 300 ₱ 300
Bread Plate 2 doz ₱ 130 ₱ 260
Bread Knife 2 doz ₱ 200 ₱ 400
High Ball Glass 1 doz ₱ 500 ₱ 500
Mason Jar 30 pcs ₱ 100 ₱ 3,000
Peeler 1 pc ₱ 300 ₱ 300
High Ball Glass Rack 1 pc ₱ 2,500 ₱ 5,000
Serving Tray 4 pcs ₱ 175 ₱ 700
Dish Plate Rack 1 pc ₱ 250 ₱ 250
Fork Dispenser 1 pc ₱ 85 ₱ 85
TOTAL ₱ 15,635
PRODUCT MATERIALS QUANTITY UNIT UNIT COST TOTAL COST

Cellophane Wrapper 1 pc ₱ 1,000 ₱ 1,000
Metallic Twist Tie Wire 5x130 pack ₱ 650 ₱ 3,250
Brown Paper Bag No.10 1 bundle ₱ 785 ₱ 785
Brown Paper Bag No.12 1 bundle ₱ 815 ₱ 815
Colored bendable Straw 1 pack ₱ 30 ₱ 600
Straw Dispenser 1 pc ₱ 1,180 ₱ 1,180
Paper Loaf Pan 50 pcs ₱ 25 ₱ 1,250
Plastic Cup Dispenser 1 pc ₱ 5,000 ₱ 5,000
Colored Plastic Cups with
500 pcs ₱3 ₱ 1,500
lids Small
500 pcs ₱ 3.50 ₱ 1,750
lids Medium
500 pcs ₱4 ₱ 2,000
lids Large
Plastic Cups with
500 pcs ₱3 ₱ 1,500
lids(dome) Small
Plastic Cups with
500 pcs ₱ 3.50 ₱ 1,750
lids(dome) Medium
Plastic Cups with
500 pcs ₱4 ₱ 2,000
lids(dome) Large
TOTAL ₱ 24,380
CLEANING MATERIALS QUANTITY UNIT UNIT COST TOTAL COST
Door Mat 4 pcs ₱ 250 ₱ 1,000
Floor Mop 1 pc ₱ 850 ₱ 850
Soft Broom 2 pcs ₱ 50 ₱ 100
Dust Pan 2 pcs ₱ 45 ₱ 90
Ceiling Broom 1 pc ₱ 500 ₱ 500
Broom Stick 1 pc ₱ 45 ₱ 45
Squeegee 1 pc ₱ 450 ₱ 450
Feather Duster 1 pc ₱ 230 ₱ 230
Rags 10 pcs ₱ 30 ₱ 300
Spray Bottles 1 pc ₱ 300 ₱ 300
Hand Brush 1 pc ₱ 100 ₱ 100
Garbage Bag 1 bundle ₱ 92 ₱ 92
Garbage Bin 2 pcs ₱ 500 ₱ 1,000
Air Freshener 6 pcs ₱ 40 ₱ 240
Disinfectants 2 pcs ₱ 400 ₱ 800
Dishwashing Liquid 1 pc ₱ 150 ₱ 150
Scourging Pad 2 pcs ₱ 10 ₱ 20
Dishwashing Gloves 2 pairs ₱ 130 ₱ 260
TOTAL ₱ 6,527
COMFORT ROOM QUANTITY UNIT UNIT COST TOTAL COST

Toilet Bowl 5 pcs ₱ 3,000 ₱ 15,000
Wash Basin 5 pcs ₱ 1,500 ₱ 7,500
Tissue Dispenser 3 pcs ₱ 1,000 ₱ 3,000
Tissue Roll 5 pack ₱ 50 ₱ 250
Plunger 3 pcs ₱ 200 ₱ 600
Toilet Brush 3 pcs ₱ 100 ₱ 300
Hand Soap Dispenser 3 pcs ₱ 500 ₱ 1,500
Liquid Hand Soap 3 bottles ₱ 450 ₱ 1,350
TOTAL ₱ 29,500
OFFICE SUPPLIES QUANTITY UNIT UNIT COST TOTAL COST
Folder 100 pcs ₱ 6.50 ₱ 650
Ball pen 2 box ₱ 50 ₱ 100
Record Book 2 pcs ₱ 50 ₱ 100
Sticky Notes 3 packs ₱ 3120 ₱ 360
Envelope 10 pcs ₱7 ₱ 70
Whiteboard 1 pc ₱ 150 ₱ 150
Stapler w/ staples 2 pcs ₱ 300 ₱ 600
Push Pin 1 pack ₱ 300 ₱ 300
Correction tape 1 pc ₱ 150 ₱ 150
Scissors 3x1 pack ₱ 200 ₱ 200
Calendar 1 pc ₱ 100 ₱ 100
Pencil 1 box ₱ 75 ₱ 75
Wall Clock 2 pcs ₱ 250 ₱ 500
Hard Copy 5 pcs ₱ 225 ₱ 1,125
Ink 3 pcs ₱ 800 ₱ 2,400
TOTAL ₱ 6,880
OFFICE MATERIALS QUANTITY UNIT UNIT COST TOTAL COST

Single Sofa with Pillow 1 pc ₱ 8,500 ₱ 8,500
Office Chair 1 pc ₱ 2,500 ₱ 2,500
Office table 1 pc ₱ 2,800 ₱ 2,800
Desktop Computer 1 pc ₱ 13,600 ₱ 13,600
Canon Printer 1 pc ₱ 3,200 ₱ 3,200
TOTAL ₱ 50,200
OTHER EQUIPMENTS QUANTITY UNIT UNIT COST TOTAL COST

Generator 1 pc ₱ 50,000 ₱ 50,000
Window Type Aircon 1.5HP 2 pcs ₱ 18,000 ₱ 36,000
Refrigerator 1 pc ₱ 15,000 ₱ 15,000
Exhaust fan 2 pcs ₱ 5,000 ₱ 10,000
Roof Ventilation 2 pcs ₱ 800 ₱ 1,600
Fire Extinguisher (Red) 3 pcs ₱ 3,200 ₱ 9,600
2nd Hand Mitsubishi L300 1 pc ₱ 180,000 ₱ 180,000
Padlock 3 pcs ₱ 110 ₱ 330
Food Showcase Warmer 2 pcs ₱ 5,000 ₱ 10,000
TOTAL ₱ 312,530
OTHER EQUIPMENTS
QUANTITY UNIT UNIT COST TOTAL COST
AND MATERIALS
DVD Player w/ Speaker Set 1 pcs ₱ 6,800 ₱ 6,800
Cash Register 1 pc ₱ 20,500 ₱ 20,500
Cashier Chair 1 pc ₱ 2,000 ₱ 2,000
Tissue Napkin 5 packs ₱ 250 ₱ 1,000
Napkin Stand/Holder 2 pcs ₱ 25 ₱ 125
Baker’s Hat 3 pcs ₱ 100 ₱ 200
Hairnet 3 pcs ₱ 150 ₱ 450
Apron 3 pcs ₱ 25 ₱ 75
Disposable Gloves 1 Box ₱ 200 ₱ 600
TOTAL ₱ 31,750
RENOVATION QUANTITY UNIT UNIT COST TOTAL COST

Plywood3/4 30 pcs ₱ 385 ₱ 11,550
Plyboard ¾ 20 pcs ₱ 640 ₱ 12,800
Asst.nails 2 kilo ₱ 75 ₱ 150
Stick wood (pandikit) 3 liter ₱ 120 ₱ 360
Tiles(big) 80 pcs ₱ 195 ₱ 15,600
Box 30 tiles 400 pcs ₱ 25 ₱ 10,000
Handle Cabinet 20 pcs ₱ 65 ₱ 1,300
Roller brush 2 pcs ₱ 70 ₱ 140
Baby roller 2 pcs ₱ 60 ₱ 120
Paint brush 6 pcs ₱ 30 ₱ 180
Thinner 2 liter ₱ 260 ₱ 520
Kornisa 30 feet ₱ 280 ₱ 400
Kornisa(paint) 2 gallon ₱ 460 ₱ 920
White paint(first coating) 3 liter ₱ 1,100 ₱ 3,300
Paint(16L) 3 pcs ₱ 1,950 ₱ 5,850
Double swing door 1 pc ₱ 19,000 ₱ 19,000
Glass window 3/8 2 pcs ₱ 5,250 ₱ 10,500
Glass window 1/2 5 pcs ₱ 4,000 ₱ 20,000
TOTAL ₱ 112,690
PLUMBING MATERIALS QUANTITY UNIT UNIT COST TOTAL COST
Pipe # ¾ 15 pcs ₱ 95 ₱ 1,425
Pipe # ½ 10 pcs ₱ 65 ₱ 650
Neltex solvent ½ ½ pc ₱ 180 ₱ 180
Elbow ¾ 11 pcs ₱ 15 ₱ 165
Elbow ½ 11 pcs ₱ 10 ₱ 110
T – Elbow ½ 5 pcs ₱ 10 ₱ 50
Tapelon 15 pcs ₱ 10 ₱ 150
Vulca seal ¼ 5 pcs ₱ 120 ₱ 600
Floor Drain 4 pcs ₱ 70 ₱ 280
Faucet 6 pcs ₱ 150 ₱ 900
TOTAL ₱ 4,510
ELECTRICITY MATERIAL QUANTITY UNIT UNIT COST TOTAL COST

Incandescent fixture(40w) 5 pcs ₱ 220 ₱ 1,100
Pin light (50w) 12 pcs ₱ 130 ₱ 1,560
Convenience outlet 21 pcs ₱ 85 ₱ 1,785
ACU Outlet 3 pcs ₱ 90 ₱ 270
Refrigerator Outlet 2 pcs ₱ 90 ₱ 180
Circuit Generator 1 pc ₱ 500 ₱ 500
Panel board (26branches) 1 pc ₱ 750 ₱ 750
1 gang switch set 24 pcs ₱ 60 ₱ 1,440
Circuit breaker (10amp) 1 pc ₱ 60 ₱ 60
Circuit breaker (15amp) 11 pcs ₱ 80 ₱ 880
Circuit breaker(20amp) 13 pcs ₱ 180 ₱ 2,340
Flexible hose ½ size 100 meters ₱ 800 ₱ 800
Flexible hose ¾ size 50 meters ₱ 600 ₱ 600
Wire #5.5 thin 2 box ₱ 5,000 ₱ 10,000
Wire #2.0 thin 2 box ₱ 2,200 ₱ 4,400
Wire #2.2 thin 30 meter ₱ 134 ₱ 134
Wire #3.5 thin 3 box ₱ 3,270 ₱ 9,810
Electrical pipe #1 5 pcs ₱ 115 ₱ 575
Elbow 2 pcs ₱ 40 ₱ 80
Entrance cap #1 1 pc ₱ 50 ₱ 50
Electrical tape (big) 10 pcs ₱ 25 ₱ 250
TOTAL ₱ 37,564
RAW MATERIAL
INGREDIENTS QUANTITY UNIT UNIT COST TOTAL COST
Flour 5 sacks (25) ₱ 3,500 ₱ 17,500
Sugar 5 sacks (25) ₱ 2,500 ₱ 12,500
Evaporada 5 box (48pcs) ₱ 1,744.80 ₱ 8,724
Condense 5 box (48pcs) ₱ 2,000 ₱ 10,000
Baking Soda 5 sacks (25) ₱ 3,000 ₱ 15,000
Cornstarch 10 kilos ₱ 45 ₱ 450
Vanilla 5 liter (4) ₱ 200 ₱ 1,000
Cocoa Powder 10 sacks (25) ₱ 820 ₱ 8,200
Egg (medium) 25 tray(24) ₱ 210 ₱ 5,250
Corn Flour 10 sacks (25) ₱ 1,500 ₱ 15,000
Strawberry Syrup 10 500 ml ₱ 150 ₱ 1,500
Chocolate Syrup 15 500 ml ₱ 200 ₱ 3,000
Strawberry Powder 15 kilos ₱ 200 ₱ 3,000
Mocha Powder 10 kilos ₱ 300 ₱ 3,000
White Vegetable
12 kilos ₱ 450 ₱ 5,400
Shortening
Corn Syrup 12 560 ml ₱ 400 ₱ 4,800
Tube Ice 51 Plastic ₱ 50 ₱ 2,550
Flour 5 sacks (25) ₱ 3,500 ₱ 17,500
TOTAL ₱ 116,874
FRUITS QUANTITY UNIT UNIT COST TOTAL COST

Orange 750 pieces ₱ 50 ₱ 37,500
Grapes 25 bag ₱ 240 ₱ 6,000
Apple 700 pieces ₱ 35 ₱ 24,500
Mango 30 kilo ₱ 100 ₱ 3,000
Pineapple 150 pieces ₱ 35 ₱ 5,250
Banana 25 kilos ₱ 70 ₱ 1,750
Strawberry 18 kilos ₱ 400 ₱ 7,200
TOTAL ₱ 8,400
VEGETABLES QUANTITY UNIT UNIT COST TOTAL COST

Pumpkin 200 kilos ₱ 50 ₱ 10,000
Carrot 100 bags ₱ 60 ₱ 6,000
Kamote 200 kilos ₱ 40 ₱ 8,000
Taro 200 kilos ₱ 55 ₱ 11,000
Ube 150 kilos ₱ 90 ₱ 13,500
Malunggay 350 bundles ₱ 45 ₱ 15,750
TOTAL ₱ 5,250
Depreciations
WINDOW TYPE AIRCON – ₱ 18,000

EVALUATING USEFUL LIFE – 5 Years
SALVAGE/WEARING VALUE – ₱ 11,000
₱ 18,000 – ₱ 11,000 = ₱ 7,000
5YRS.
d1 = 5/15(₱ 7,000) = ₱ 2,333

d2 = 4/15(₱ 7,000) = ₱ 1,867
d3 = 3/15(₱ 7,000) = ₱ 1,400
d4 = 2/15(₱ 7,000) = ₱ 933
d5 = 1/15(₱ 7,000) = ₱ 467
YEAR ANNUAL ACCUMULATED BOOK VALUE

DEPRECIATION DEPRECIATION
0 ₱ 18,000
1 ₱ 2,333 ₱ 2,333 ₱ 15,667
2 ₱ 1,867 ₱ 4,200 ₱ 13,800
3 ₱ 1,400 ₱ 5,600 ₱ 12,400
4 ₱ 933 ₱ 6,533 ₱ 11,467
5 ₱ 467 ₱ 7,000 ₱ 11,000
POWER JUICER – ₱ 2,500
₱ 2,500 – ₱ 1,000 = ₱ 1,500
5YRS.
d1 = 5/15(₱ 1,500) = ₱ 500

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

0 ₱ 2,500
1 ₱ 500 ₱ 500 ₱ 2,000
2 ₱ 400 ₱ 900 ₱ 1,600
3 ₱ 300 ₱ 1,200 ₱ 1,300
4 ₱ 200 ₱ 1,400 ₱ 1,100
5 ₱ 100 ₱ 1,500 ₱ 1,000
DESKTOP COMPUTER – ₱ 13,600
₱ 13,600 – ₱ 9,000 = ₱ 4,600
5YRS.
d1 = 5/15(₱ 4,600) = ₱ 1,533

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

0 ₱ 13,600
1 ₱ 1,533 ₱ 1,533 ₱ 12,067
2 ₱ 1,227 ₱ 2,757 ₱ 10,843
3 ₱ 920 ₱ 3,677 ₱ 9,923
4 ₱ 613 ₱ 4,290 ₱ 9,310
5 ₱ 307 ₱ 4,587 ₱ 9,000
CANON PRINTER – ₱ 3,200
₱ 3,200 – ₱ 1,500 = ₱ 1,700
5YRS.
d1 = 5/15(₱ 1,700) = ₱ 567

d2 = 4/15(₱ 1,000) = ₱ 453
d3 = 3/15(₱ 1,000) = ₱ 340
d4 = 2/15(₱ 1,000) = ₱ 227
d5 = 1/15(₱ 1,000) = ₱ 113

0 ₱ 3,200
1 ₱ 567 ₱ 567 ₱ 2,633
2 ₱ 453 ₱ 1,020 ₱ 2,180
3 ₱ 340 ₱ 1,360 ₱ 1,840
4 ₱ 227 ₱ 1,587 ₱ 1,613
5 ₱ 113 ₱ 1,700 ₱ 1,500
OFFICE CHAIR – ₱ 2,500
SALVAGE/WEARING VALUE – ₱ 900
₱ 2,500 – ₱ 900 = ₱ 1,600
5YRS.
d1 = 5/15(₱ 1,600) = ₱ 533

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

0 ₱ 2,500
1 ₱ 533 ₱ 533 ₱ 1,967
2 ₱ 427 ₱ 960 ₱ 1,540
3 ₱ 320 ₱ 1,280 ₱ 1,220
4 ₱ 213 ₱ 1,493 ₱ 1,007
5 ₱ 107 ₱ 1,600 ₱ 900
OFFICE TABLE – 2,800
EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE – 1,000
2,800 – 1,000 = 1,800

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

0 2,800
1 600 600 2,200
2 480 1,080 1,720
3 360 1,440 1,360
4 240 1,734 1,066
5 120 1,854 1,000
GENERATOR – 6,500
6,500 – 2,500 = 4,000

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

0 6,500
1 1,333 1,333 5,167
2 1,067 2,400 4,100
3 800 3,200 3,300
4 533 3,733 2,767
5 267 4,000 2,500
DVD PLAYER WITH SPEAKER SET– 6,800
6,800 – 2,000 = 4,800

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

0 6,800
1 1,600 1,600 5,200
2 1,280 2,880 3,920
3 960 3,840 2,960
4 640 4,480 2,320
5 320 4,800 2,000
CASH REGISTER – 20,500
20,500 – 10,000 = 10,500

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

0 20,500
1 3,500 3,500 17,000
2 2,800 6,300 14,200
3 2,100 8,400 12,100
4 1,400 9,800 10,700
5 700 10,500 10,000
GLASS SCALE – 750
SALVAGE/WEARING VALUE – 250
750 – 250 = 500
5YRS.
d1 = 5/15(500) = 167
d2 = 4/15(500) = 133
d3 = 3/15(500) = 100
d4 = 2/15(500) = 67
d5 = 1/15(500) = 33

0 750
1 167 167 583
2 133 300 450
3 100 400 350
4 67 467 283
5 33 34 250
DOUGH PROOFER – 20,000
20,000 – 7,500 = 12,500

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

0 20,000
1 4,167 4,167 15,833
2 3,333 7,500 12,500
3 2,500 10,000 10,000
4 1,667 11,667 8.333
5 833 12,500 7,500
OVEN WITH THERMOMETER – 35,000
35,000 – 7,000 = 28,000

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

0 35,000
1 9,333 9,333 25,667
2 7,467 16,800 18,200
3 5,600 22,400 12,600
4 3,733 26,133 8,867
5 1,867 28,000 7,000
DOUGH MIXER – 30,000
30,000 – 8,000 = 22,000

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

0 30,000
1 7,333 7,333 22,667
2 5,867 13,200 18,800
3 4,400 17,600 12,400
4 2,933 20,533 9,467
5 1,467 22,000 8,000
FLOUR SIFTER – 100,000
100,000 – 35,000 = 65,000

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

0 100,000
1 21,667 21,667 78,333
2 17,333 39,000 61,000
3 13,000 52,000 48,000
4 8,667 60,667 39,333
5 4,333 65,000 35,000
CASHIER CHAIR – 2,000
2,000 – 800 = 1200

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

0 2,000
1 400 400 1600
2 320 720 1,280
3 240 960 1,040
4 160 1,120 880
5 80 1,200 800
SINGLE SOFA WITH PILLOW – 8,500
8,500 – 3,000 = 5,500

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

0 8,500
1 1,833 1,833 6,667
2 1,467 3,300 5,200
3 1,100 4,400 4,100
4 733 5,133 3,367
5 367 5,500 3,000
BAKING TROLLEY WITH RACK – 2,000
2,000 – 800 = 1200

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

0 2,000
1 400 400 1600
2 320 720 1,280
3 240 960 1,040
4 160 1,120 880
5 80 1,200 800
BREAD SLICER – 20,000
20,000 – 7,500 = 12,500

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

0 20,000
1 4,167 4,167 15,833
2 3,333 7,500 12,500
3 2,500 10,000 10,000
4 1,667 11,667 8,333
5 833 12,500 7,500
TOAST MOLDER – 80,000
80,000 – 30,000 = 50,000

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

0 80,000
1 16,667 16,667 63,333
2 13,333 30,000 50,000
3 10,000 40,000 40,000
4 6,667 46,667 75,333
5 3,333 50,000 30,000
DOUGH ROUNDER/DIVIDER – 115,000
115,000 – 45,000 = 70,000

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

0 115,000
1 23,333 23,333 91,667
2 18,667 42,00 73,000
3 14,000 56,000 59,000
4 9,333 65,333 49,667
5 4,667 70,000 45,000
WATER CHILLER – 105,000
105,000 – 35,000 = 70,000

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

0 105,000
1 23,333 23,333 81,667
2 18,667 42,000 63,000
3 14,000 56,000 49,000
4 9,333 65,333 39,667
5 4,667 70,000 35,000
FOOD PROCESSOR – 3,500
3,500 – 1,500 = 2,000

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

0 3,500
1 667 667 2,833
2 533 1,200 2,300
3 400 1,600 1,900
4 267 1,867 1,633
5 133 2,000 1,500
HEAVY DUTY BLENDER – 3,000
3,000 – 800 = 2,200

5YRS.
d1 = 5/15(2,200) = 733
d2 = 4/15(2,200) = 587
d3 = 3/15(2,200) = 440
d4 = 2/15(2,200) = 293
d5 = 1/15(2,200) = 147
ANNUAL ACCUMULATED
YEAR BOOK VALUE
3,000
1 733 733 2,267
2 587 1,320 1,680
3 440 1,760 1,240
4 293 2,053 947
5 147 2,200 800
CAPITAL: ₱ 2,000,000 PETTY CASH: ₱ 10,000
EXPENSES: ₱ 1,638,647 DEPOSIT IN BANK: ₱ 351,353
₱ 361,353
Raw Materials ₱ 266,324

* Ingredients ₱ 116,874
* Fruits ₱ 85,200
* Vegetables ₱ 65,250
Baking Tools ₱ 70,230

Baking Equipment ₱ 507,000
Other Tools and Equipment ₱ 15,635
Product Materials ₱ 24,380
Cleaning Materials ₱ 6,527
Comfort Room ₱ 29,500
Office Supplies ₱ 6,880
Office Materials ₱ 50,200
Other Equipment ₱ 312,530
Other Equipment and Materials ₱ 31,750
Renovation Materials ₱ 112,690
Plumbing Material ₱ 4,510
Electricity Material ₱ 37,564
Marketing Advertisement ₱ 6,840
License and Permit ₱ 5,000
Rental ₱ 70,000
Utilities ₱ 48,321.56
Labor Cost ₱ 36,600
TOTAL ₱ 1,638,647
Year 1 Year 2 Year 3 Year 4 Year 5
Sales and
₱ 6,879,167 ₱ 7,567,084 ₱ 8,323,792 ₱ 9,156,171 ₱ 10,071,788
Revenue
Less :
₱ 3,195,888 ₱ 3,515,477 ₱ 3,867,024 ₱ 4,253,727 ₱ 4,679,100
Cost of Sales
Gross Profit ₱ 3,683,279 ₱ 4,051,607 ₱ 4,456,768 ₱ 4,902,444 ₱ 5,392,688
Operating
Expenses
Rent 140,000 140,000 140,000 140,000 140,000
Marketing
50,000 20,000 15,000 10,000 5,000
Advertisement
Permits 5000 5500 6050 6655 7321
Electric Bill 501858.72 552044.60 607249.10 667974 734771.40
Water Bill 60000 66000 72600 79860 87846
Internet Bill 18000 19800 21780 23958 26354
Fire
Extinguisher 4500 4500 4500 4500
Refill
Salary and
875174 962692 1058961 1164857 1281343
Wages
13 month pay 63600 69960 76956 84651.60 93116.76
SSS 46854 51539.40 56693.34 62362.67 68598.94
PHIC ₱ 7,950 ₱ 8,745 ₱ 9,619.50 ₱ 10,581.45 ₱ 11,639.60
Office
₱ 6,880 ₱ 7,568 ₱ 8,325 ₱ 9,157 ₱ 10,073
Supplies
Total
Operating ₱ 1,775,316.72 ₱ 1,908,349.00 ₱ 2,077,733.94 ₱ 2,264,556.72 ₱ 2,470,563.20
Expenses
Income Before
₱ 1,907,962.28 ₱ 2,143,258.00 ₱ 2,379,034.06 ₱ 2,637,887.28 ₱ 2,922,124.80
Tax
Prov. Income
₱ 228,955.47 ₱ 257,190.96 ₱ 285,484.09 ₱ 316,546.47 ₱ 350,654.98
Tax (12%)
Net Income ₱ 1,679,006.81 ₱ 1,886,067.04 ₱ 2,093,549.97 ₱ 2,321,340.81 ₱ 2,571,469.82
Return of
Investment
Net Income ₱ 1,679,006.81 ₱ 1,886,067.04 ₱ 2,093,549.97 ₱ 2,321,340.81 ₱ 2,571,469.82
Contingency
₱ 83,950 ₱ 94,303 ₱ 104,677 ₱ 116,067 ₱ 128,573
Fund (5%)
For Future
Expenses ₱ 1,007,404 ₱ 1,131,640 ₱ 1,256,130 ₱ 1,392,804 ₱ 1,542,882
(60%)
Share Holder
₱ 587,652 ₱ 660,123 ₱ 732,742 ₱ 812,469 ₱ 900,014
(60%)
Share Holders
20% each Year 1 Year 2 Year 3 Year 4 Year 5
proponents
Arvin Navarro ₱ 117,530 ₱ 132,025 ₱ 146,548 ₱ 162,494 ₱ 180,003
Christian
₱ 117,530 ₱ 132,025 ₱ 146,548 ₱ 162,494 ₱ 180,003
Limayo
Marian Sotelo ₱ 117,530 ₱ 132,025 ₱ 146,548 ₱ 162,494 ₱ 180,003
Andreana
₱ 117,530 ₱ 132,025 ₱ 146,548 ₱ 162,494 ₱ 180,003
Zapanta
Winston
₱ 117,530 ₱ 132,025 ₱ 146,548 ₱ 162,494 ₱ 180,003
Santiago

A Feasibility Study On Wholesome Bread Bakeshop Complete PDF

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A Feasibility Study On Wholesome Bread Bakeshop Complete PDF

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INTERNATIONAL SCHOOL

Of Technology and Skills Development

Mrs. Marizon D. Datu Engr. Jim B. Montemayor

CHAPTER 1: EXECUTIVE SUMMARY 1

CHAPTER 2: MANAGEMENT ASPECT 13

DESCRIPTION AND QUALIFICATIONS 20

CHAPTER 3: MARKETING ASPECT 40

CHAPTER 4: TECHNICAL ASPECT 68

RESOURCES AND ALTERNATIVES 77

CHAPTER 5: FINANCIAL ASPECT 101

Name of the Proposed Project : Wholesome Bread

Management Feasibility Summary

Marketing Feasibility Summary

A large part of determining resources has to do with assessing technical feasibility. It

Financial Feasibility Summary

Wholesome Bread is a General Partnership type of business. It would be owned,

Some of the advantages considered in establishing a partnership are:

4) Maximization of personal interest of the proponents to the success of the firm.

5) Definite legal status of the company:

KNOWN ALL BY MEN THESE PRESENTS:

AND WE HEREBY CERTIFY:

Name Nationality Residence % of Ownership

Partner Contribution % of Contribution

Marian Sotelo ₱ 400 000 20%

Winston Santiago ₱ 400 000 20%

Andreana Zapanta ₱ 400 000 20%

Total ₱ 2 000 000 100%

Arvin Navarro Marian Sotelo Andreana Zapanta

Christian Limayo Winston Santiago

Signed in the presence of:

Name CTC No. Date Place Issued

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

Name of Legal Counsel

Wholesome Bread Bakeshop is a business oriented organization of young

The typically hierarchical arrangement of lines of authority, communications, rights

Features of the Line and Staff Organization Structure

The Staff is composed of every non-revenue generating department. Though these

This form of organization came to existence as an improvement over the line

Demerits of line and staff are as follows:

Delivery Boy Cashier 1 Cashier 2

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

For Future Purposes

For Future Purposes

For Future Purposes

For Future Purposes

For Future Purposes

For Future Purposes

For Future Purposes

For Future Purposes

1. Job Hiring Advertisement - an announcement in a newspaper, on television, or on a

3. Initial Interview- is a type of job interview that is conducted to determine if the

5. Orientation -serves to assimilate the new employee (or employees) by introducing

1. Resume with 3 recent 2x2 photos.

Compensation Scheme and Benefits

PHILIPPINE HEALTH INSURANCE COMPANY

POSITION EMPLOYER EMPLOYEE TOTAL

SALARY AND WAGES

Number of working Holidays: 363 days

Legal Holidays in the Country

3. Thirteen – Month Pay ( 13th Month Pay )

4. SSS – Social Security System

Performance and Appraisal Program

The process by which a manager or consultant examines and evaluates