Professional Documents
Culture Documents
MEMBERS:
Abando, Alvin D.
Abdala, Nap Nicole P.
Agena, Nicole Karen A.
Aloya, Ma. Jen Kyla M.
Cabral, Jejomar A.
Caraig, Jean Alfred D.
Garing, Jem Krizelle L.
Generoso, Ethyl C.
Manalo, Andrea Ruth E.
Panopio, Fervin Adrian A.
Tumambing, James Jorell C.
EXECUTIVE SUMMARY
Section I
MARKETING PLAN
1.3 Location
Puzzle Platter set to be built in the land owned by the entrepreneur which
is located at La Correa St., Bauan, Batangas with a total land area of 469 square
meters.
1.4 Market Area
Since Platter will be located near the Boomtown Subdivision, Bauan
Technical High School, Sta. Teresa College, Bauan Plaza and Immaculate
Conception Parish, its expected market area are the students, residents near the
vicinity and individuals of all ages who are food lovers and has an appetite for
savory and great tasting flavors. However, the entrepreneur is not limiting its
customers to only the residents of Bauan, it is also open to all individuals who want
to taste the food that the company will offer.
Shown in the chart are the percentages of each expected customer.
Students 10%
10%
Residents of Bauan,
Batangas 45%
Church-goers
Others 35%
Tapsilog 30 10800
Siosilog 30 10800
COMBO MEAL 1 (chicken
60 21600
fillet + plain rice)
COMBO MEAL 2 (chicken joy
60 21600
+ plain rice)
Types of Name of
Size of Cups Servings/day Servings/year
Drinks Drinks
Small 40 14400
Lemonade Medium 15 5400
Large 9 3240
Juices
Small 40 14400
Iced Tea Medium 10 3600
Large 9 3240
Small 35 12600
Coke Medium 19 6840
Large 5 1800
Small 25 9000
Carbonated
Sprite Medium 25 9000
Drinks
Large 5 1800
Small 48 17280
Royal Medium 10 3600
Large 5 1800
Nachos 50 18000
Halo-halo 30 10800
Spaghetti 50 18000
The total expected sales of Puzzle Platter is then divided to the total
estimated sales of its competitors and multiplied to 100% to get the market share
of the business within the vicinity. The results were summarized into a chart.
Estimated Market Share
9,874,440.00 ,
13%
600,000.00, 1%
McDonalds
Jollibee 20,000,000.00,
Mang Inasal 9,000,000.00, 26%
12%
Chowking
Greenwhich 9,000,000.00,
11% 20,000,000.00,
Wind's Frappe Coffee Corner
26%
Puzzle Platter
9,000,000.00,
11%
Based on the computed results, Puzzle Platter has an expected total market
share of 13% every year. However, this is still subjected to change mainly because
the sales may increase in the duration of five years.
Snacks Price
Fries Php 35.00
Nachos Php 35.00
Halo-halo Php 20.00
Chocolate sundae Php 25.00
Pasta Price
Spaghetti Php 49.00
In the years to come, Puzzle Platter is expected to increase its total sales.
The entrepreneur also estimated that there will be an increase in the company’s
operational proficiency, guest satisfaction, store level profitability, and number of
patronage. Besides its daily sales, Puzzle Platter is also expected to earn from its
bulk deliveries. Furthermore, the entrepreneur aims to gather a wide range of
connections that will be used to increase the marketing of the company. If the
company continues to increase its sales in the years to come, the owner is also
open in expanding and opening another branch. Puzzle Platter will not remain the
same through the years but it will innovate something new that is as of high quality
with align to the same or even surpass the given standards. It will embrace change
for the success of the business and more importantly to gain more profit.
1.10 Promotional Measures
The entrepreneur is aware that getting customers and increasing its
patronage is the initial and most essential step in making its mark in the food
industry. By using effective promotion strategies will also help to transform new
customers into regular customers. As part of the promotional strategies of the
company, Puzzle Platter incorporated discounts, freebies, combo and set meals,
and delivery services. Its description are as follows:
PWD and Senior Citizen Discounts. As part of abiding the law, Puzzle
Platter would give a 20% discount to Senior Citizens and Persons with Disabilities
(PWD). This discount shall be recognized given that the individuals present have
all the requirements needed. The discount given to these persons would be
deducted from the mark-up of other meals.
Birthday Freebies. As part of the strategy of Puzzle Platter to gain
patronage from its customers, a budget of Php 800.00 would be allotted to free
sundaes for individuals celebrating their birthday while on a dine-in setting.
Combo Meals. Besides the breakfast set meals and the DIY Meals, Puzzle
Platter would also serve a full meal with a lower price. The restaurant introduces
the Combo A meal which is comprised with chicken fillet or fish fillet with plain rice
that costs Php 45.00. On the other hand, Combo B is comprised of a fried chicken
and plain rice that costs Php 45.00.
Package Deals and Delivery Services. Puzzle Platter offers delivery
services for birthday, corporate events and children's party. It will offer bulk
deliveries to certain events to cater the needs of its customers and provide them
with great tasting food. These deliveries range from small to big events with a
reasonable price. These package deals are as follows:
Package A (Good for 50 Persons)
Price Meal
Combo B
Chicken Joy
Plain Rice
Php 6,900.00 Spaghetti
Chocolate Sundae
Small Carbonated Drink (Coke,
Sprite, Royal)
Package B (Good for 75 Persons)
Price Meal
Combo B
Chicken Joy
Plain Rice
Spaghetti
Php 13,100.00
Chocolate Sundae
Nachos
Small Carbonated Drink (Coke,
Sprite, Royal)
Input
Output
Process
-Delivery of goods
and raw materials -DIY Meals
-Cooking of -Breakfast Set Meals
ingredients into
-Preparation of raw -Combo Meals
sauces, dishes, rice,
ingredients and pastas and snacks -Snacks
produce products
-Food services
Puzzle Platter is a part of a food service industry that serves dishes namely;
tapa, hotdog with egg, fish fillet and chicken fillet and fried chicken with sauces like
red wine reduction, teriyaki sauce, sweet chili and gravy sauce. It also serves
spaghetti. Its rice choices include plain rice, fried rice and Chaofan rice. It serves
iced tea, lemonade, coke, sprite and royal. Their snacks include fries, nachos,
chocolate sundae and halo-halo.
Before producing their finish product, the raw materials (ingredients)
undergo several processes. First, the preparation of ingredients. The suppliers will
deliver their products on our restaurant with specified date permitted by the
restaurant manager when there is a shortage of the restaurant’s supplies. An
assigned worker will also buy some of the ingredients that are not catered by the
suppliers at the supermarket near the restaurant. Second, the cooking of the meals
and sauces. And lastly, serving the right amount of food and sauces to the
customers for the right price.
This graph shows the production within the whole restaurant. The
entrepreneur is tasked to make every employee and customer satisfied. To
achieve a great customer satisfaction the outputs served by the business should
receive the standards set by the customers. Meanwhile, to achieve a high
employee satisfaction, the entrepreneur should have a good relationship with
them, give incentives and encourage them.
2. Purchase
Subject to the Terms, the seller agrees to sell, transfer, convey and assign
to the buyer the equipment on the terms set forth in the contract.
3. Prices
Purchase price of the equipment shall be as specified in the Puzzle Platter,
to be paid as set forth in the contract. Unless explicitly stated, the purchase price
is inclusive of all taxes, charges, installation and other fees and expenses.
4. Title
Seller warrants that it can convey to buyer good and marketable fee title to
the equipment and that such equipment is not subject to any liens, levies or any
encumbrances whatsoever. Seller has full authority to transfer ownership of the
equipment to buyer. Seller will provide the buyer with all documentation, reports,
drawings or instruction manuals in its possession or that are available for the
equipment.
5. Acceptance
Payment for the equipment shall not constitute an acceptance. Buyer shall
have the opportunity to inspect the equipment, and the equipment shall comply
with and completely pass the Performance Guarantee before the equipment is
deemed accepted by buyer, as determined solely by buyer. In the event the
equipment fails to conform to the warranties and representations contained in this
agreement, Seller shall promptly return all payment to buyer.
6. Terms of Payment
Buyer shall make full payment of the purchase price in the time frame
specified in the Precision Press Purchase Order, subject to any applicable
discounts for late delivery or breach of warranty as set forth below.
7. Delivery Date
Time is of the essence as to any delivery or other dates set forth in the
contract. Seller shall deliver and, as applicable, install, the equipment no later than
the date set forth in the contract. Buyer may, without limiting its remedies
hereunder, terminate any order and reject the equipment if seller fails to make
timely delivery and installation of the equipment, and seller shall refund any
payments made for the equipment. In addition, in the event that seller fails to
deliver the equipment within fifteen (15) days of the delivery date but buyer accepts
delivery, buyer shall deduct ten percent (10%) of the total purchase price of the
equipment. In the event that seller fails to deliver the equipment within thirty (30)
days of the delivery date, buyer shall deduct an additional five percent (5%) of the
total price of the equipment. Subsequent additional thirty (30) day delays will result
in additional five percent (5%) deductions in the purchase price by buyer.
8. Shipment/Title/Risk of Loss
Seller shall be solely responsible for loading, unloading, freight and
insurance costs and for the prompt shipment of the equipment from the facility
where the Equipment is located, to the location designated by the buyer. Title to,
and risk of loss of the equipment, shall remain with the seller until installation is
completed and acceptance of the equipment by seller.
9. Installation
Seller agrees that it shall be solely responsible for all installation costs of
the equipment. Seller has the sole responsibility to insure that such assembly and
installation is made in compliance with all applicable state and local laws, codes,
regulations, and standards.
10. Warranties
Seller warrants and represents for a period of thirty-six (36) months
following delivery of the equipment, the Equipment: 1) complies with all applicable
federal, state or local laws, rules and regulations and standards, including, without
limitation, a warranty that all products produced using the Equipment shall comply;
2) shall perform strictly in accordance with the requirements of the Contract,
including the description of the Equipment set forth by Seller; 3) shall conform to
the specifications and descriptions in Seller’s most recent quotation or other
documentation; 4) shall not require excessive maintenance or cause downtime; 5)
shall be free from defects in material, workmanship, and design; 6) shall
merchantable and fit for the purpose for which similar Equipment is sold; 7) shall
be safe and comply, as applicable, with OSHA and other safety requirements; 8)
shall comply with and completely pass any other performance guarantees agreed
to by the parties; and 9) not infringe the intellectual property rights of third parties,
including but not limited to third-party patents, copyrights, trademarks, trade
secrets. Without limitation of any rights which Buyer may have at law by reason of
any breach of warranty, Equipment provided by Seller in breach of these
warranties may at any time within thirty-six (36) months after delivery be returned
at Seller's expense and Seller shall fully refund the purchase price of the
Equipment. In addition, Seller shall, at Buyer’s sole option and discretion, require
the Seller to: (i) repair or replace the Equipment at no cost to Buyer; (ii) remove
the Equipment at Seller’s expense and refund to Buyer all payments made, without
interest; (iii) refund to Buyer all payments made and continue to allow Buyer to use
the Equipment without charge until Buyer installs replacement Equipment and that
replacement press is fully operational; or (iv) discount the purchase price of the
Equipment to a price mutually agreed upon by Buyer and Seller.
11. Patent Indemnity
Seller agrees to indemnify, hold harmless and defend Buyer from and
against any and all suits, claims, damages, costs, and attorney's fees arising out
of or in connection with any infringement or claimed infringement of any United
States patent, trademark, copyright or other proprietary right of any third party
arising out of or related to the manufacture, use or sale of the Equipment or any
other materials furnished under this Order. In case said Equipment or material is
alleged to infringe, or otherwise held to constitute infringement and the use thereof
is enjoined, Seller shall, at its own expense, and at Buyer’s election, either procure
for Buyer the right to continue using said equipment or material, or at the option of
Buyer either replace same with equally efficient non-infringing equipment or
material, or modify it without impairing its efficiency so it becomes non-infringing,
or remove said equipment or material and refund the purchase price and the
transportation and installation costs thereof.
12. Indemnity/Insurance
Seller shall defend, indemnify and hold harmless Buyer from any claims,
suits, judgments, fees and costs based on or arising out of the Seller’s Equipment,
installation, services, breach of any representation, warranty, covenant,
agreement or obligation under this Agreement and/or the resale or use of the
Equipment purchased hereunder, including, without limitation, any and all costs,
losses or liability arising out of or related to a breach by Seller of any of the terms
and conditions of these Terms.
13. Compliance with the Law
Seller, in the performance of this Precision Press Purchase Order, shall
comply with the provisions of the Fair Labor Standards Act, as amended, as well
as the Regulations and Orders of the Department of Labor issued thereunder,
Executive Order No. 11246 as amended, 29 CFR 470, 41 CFR 60-1, 60-250, 60-
741, the provisions of the Occupational Safety and Health Act of 1970, and all
other applicable Federal, state, and local laws, regulations, rules and ordinances,
including but not limited to the those dealing with the protection of the environment.
14. Termination and Limitation of Liability
Buyer, by written notice, may terminate this contract, in whole or in part at
any time before delivery of the Equipment with no liability to Seller. In the event
this contract is terminated as a result of Seller's default, the Seller shall be liable
for all damages allowed in law or equity, including the excess cost of procuring
similar Equipment. If this is terminated for the convenience of Buyer, Seller will be
compensated to the extent that work has been performed by Buyer; provided, that
Buyer shall have the obligation to mitigate any claim to out of pocket losses. Other
than to this extent, Buyer shall not be liable to Seller for any damages on account
of its failure to accept all of the items ordered, provided, however, that Buyer may
terminate this anytime with absolutely no liability to Seller, and a complete refund
of the purchase price if the Equipment fails to comply with and completely pass
any performance guarantees agreed to by the parties. Upon failure of any
applicable performance guarantee, Seller shall refund all payments made by Buyer
for the equipment within five (5) business days.
To the maximum extent permitted by applicable law, in no event shall buyer
and its affiliates be liable for any special, incidental, indirect, or consequential
damages whatsoever (including, but not limited to, damages for loss of profits, loss
of confidential or other information, business interruption, personal injury, loss of
privacy, failure to meet any duty (including of good faith or of reasonable care),
negligence, and any other pecuniary or other loss whatsoever) arising out of or in
any way related to the performance of this agreement even if buyer has been
advised of the possibility of such damages. Buyer’s liability for any damages
hereunder is limited to the purchase price of the equipment set forth on the
purchase order.
15. Confidentiality/Trade Secrets
All specifications, data and other information furnished by Buyer, or its
agents, to Seller in connection with this order remain the exclusive intellectual
property of Buyer and shall be treated by the Seller as proprietary and shall not be
disclosed or used, outside the limitation of this order, without prior written approval
of the Buyer. In addition, the purchase of the Seller's product does not authorize
the Seller to use the name of or make reference to Buyer for any purpose in any
releases for public or private dissemination, nor shall the Seller divulge or use in
any advertisement or publication any specifications, data, or other information
pertaining to or relating to this usage without prior written approval of the Buyer.
Prior to installation of the Equipment by Seller, all Seller’s employees, agents or
contractors performing such installation must sign Buyer’s confidentiality
agreement.
16. Miscellaneous
Each provision of this order and contract is severable and in the event that
any one or more thereof is contrary to any applicable law or is declared invalid, the
remainder of this agreement shall nevertheless remain in full force and effect and
shall be deemed modified to confirm to any such law or laws. This order end
contract constitutes the entire and exclusive agreement between the parties hereto
with respect to the Equipment sold hereby and no modification or change in or
waiver of any of the terms and conditions thereof shall be valid unless made in
writing and executed by the parties hereto.
All provisions of this order and contract shall apply, insure to the benefit or,
and be binding upon, the parties hereto and their respective heirs, executors,
administrator's, Successors, or assigns.
In all cases, this contract will be construed and interpreted in accordance
with the laws of the state of Minnesota without regard to the law of conflicts. The
parties specifically agree that any court actions brought pursuant to this contract
whether for breach on enforcement shall only be filed in the local court system.
17. Default
In case of default on this order and contract, the prevailing party will be
reimbursed for all reasonable costs and attorney fees incurred by the prevailing
party in any action to enforce the prevailing party’s rights pursuant to this
Agreement.
2.13 Labour
The entrepreneur will hire a total of twenty (20) workers who each has their
own shifts. The first ten (10) workers will start at 7am and their work will end at
2pm while the second batch of workers will start at 2pm and end at 9pm. These
workers are expected to work from Mondays to Sundays but are subjected to legal
holidays. The list of employees and their qualifications are as follows:
Bookkeeper. A bookkeeper maintains records of financial transactions by
establishing accounts; posting transactions; ensure legal requirements
compliance.
Qualifications
o Develops system to account for financial transactions by
establishing a chart of accounts; defining bookkeeping policies and
procedures;
o maintains subsidiary accounts by verifying, allocating, and posting
transactions;
o Balances subsidiary accounts by reconciling entries;
o maintains general ledger by transferring subsidiary account
summaries;
o balances general ledger by preparing a trial balance; reconciling
entries;
o maintains historical records by filing documents;
o prepares financial reports by collecting, analyzing, and summarizing
account information and trends;
o complies with federal, state, and local legal requirements by
studying requirements; enforcing adherence to requirements; filing
reports; advising management on needed actions; and
o contributes to team effort by accomplishing related results as
needed.
Kitchen Manager. A kitchen manager is responsible for the overall
operations for the back of house and kitchen area of a restaurant. They help in
hiring kitchen staff, purchase food and stock, and make sure everyone is trained
on proper food preparation and kitchen safety techniques. In addition, kitchen
managers ensure that the company’s standards are upheld: the food looks good
and is cooked properly, the proportions are correct, and it is cooked and served
quickly. They also make sure that the kitchen is properly cleaned on a regular
schedule, food is disposed of properly and the kitchen meets all sanitary
standards.
Qualifications:
o Customer-Service: Kitchen managers might have to interact with
customers. Being friendly and courteous will help keep customers
coming back;
o Attention to Detail: Kitchen managers have to keep their eyes on a
lot of elements: food standards, costs, safety, etc.;
o Leadership: Kitchen managers must be leaders in the back of
house, rallying their team during heavy shifts, resolving conflicts
and getting the job done;
o Management Skills: Kitchen managers not only deal with food, they
also have to deal with costs, pricing, creating work schedules and
more;
o Organizational Skills: Keeping work schedules, shipments,
cleaning schedules and more organized is crucial to the job;
o Problem-Solving Skills: Dealing with employee conflict, irate
customers and wrong stock orders is part of a kitchen manager’s
job. Being able to come up with a solution quickly is a needed skill;
o Speaking Skills: Kitchen managers need to accurately and easily
communicate standards and cooking methods to staff, give orders
and speak with customers clearly; and
o Stamina: Kitchen managers can expect long days around hot
cooking elements, much of it on their feet.
Dishwasher. A kitchen dishwasher should believe in showing up on time for
work, providing other employees with assistance in the kitchen as needed and
following all sanitary and health-related protocols.
Qualifications:
o Operate the industrial dishwasher;
o wash glassware and other implements by hand when necessary;
o empty and clean all trash receptacles;
o clean iced tea, coffee and milkshake machines daily;
o rotate dishes to reduce wear and tear on resources; and
o clean dish storage
Cook. A cook completes food preparation duties according to sanitation and
hygiene standards in order to quickly and accurately fill customer requests. This
involves operating all kitchen equipment, cooking restaurant menu items according
to recipe and presenting or packaging food items.
Qualifications:
o Prepares food;
o high School diploma or GED
o previous food preparation experience
o associate’s degree in culinary arts
o management experience
o experience preparing specific types of food
o knowledge of safety and sanitation regulations
o follow food handling procedures;
o present or package products; and
o train other or new staff.
Server/waiter. A waiter/waitress responsibilities include greeting and serving
customers, providing detailed information on menus, multi-tasking various front-of-
the-house duties and collecting the bill.
Qualifications:
o Proven work experience as a Waiter or Waitress’
o hands-on experience with cash register and ordering information
system (e.g. Revel POS or Toast POS);
o basic math skills;
o attentiveness and patience for customers;
o excellent presentation skills;
o strong organizational and multitasking skills, with the ability to
perform well in a fast-paced environment;
o active listening and effective communication skills;
o team spirit;
o flexibility to work in shifts; and
o high school diploma; food safety training is a plus.
Cashier. Cashiers are personable employees who collect payments from
customers in a fast paced working environment.
Qualifications:
o Counted money in cash drawer at the beginning and end of work
shift;
o selected food items from serving or storage areas and placed them
in dishes, or serving trays, or in take-out bags;
o courteously greeted customers and assisted with purchases;
o operated cash register, received and dispensed correct change to
customers;
o quickly and accurately processed meal orders while developing
rapport with customers; and
o resolved customer needs using professionalism and sensitivity.
Deliveryman. A person who is assigned the task of delivering food items
from a food joint to the address of a person who has placed a home delivery order
is known as a food deliver man. A food deliver man is responsible for making a
note of the addresses to which the food items have to be delivered and thereby
making the delivery of the respective orders.
Qualifications:
o Math: Pizza delivery drivers will need to make change for people.
Basic addition and subtraction skills are needed;
o Customer-Service: Pizza delivery drivers need to be friendly, speak
clearly and understand the needs of their customers;
o Hand-Eye Coordination: Pizza delivery drivers have to operate a
car, and might need to look for addresses at the same time;
o Patience: Heavy traffic, wrong addresses, impatient customers and
the occasional mean dog are part of the job. Patience is necessary;
and
o Good Vision: Pizza delivery drivers need to be able to see
addresses on buildings, and good vision will be necessary if they
are badly lit or small.
OWNER / GENERAL
MANAGER
POSITION STAFF
POSITION STAFF
COOK CASHIER
DELIVERY MAN
This chart illustrates the inclusive portion of the overall organizational
structure of the restaurant business acquired by the entrepreneur. To start with,
the entrepreneur herself will manage the entire business. Under her supervision is
one (1) bookkeeper who will be responsible in the management of financial
transactions by establishing a chart of accounts. She will also hire a kitchen
manager which will facilitate for the overall operations in the kitchen area and make
sure everyone is trained on proper food preparation and kitchen safety techniques.
Also, one (1) server/waiter will be hired to work in full-service within restaurant.
Next, a cashier will be employed for receiving payments and issuance of receipts.
Afterwards, a delivery man will be appointed to transfer goods from areas of
production to personal homes and business. In addition, there will be four (4)
restaurant cooks to be hired to arrange, portion, prepare and garnish foods to
serve it to the waiters. Lastly, hiring a dishwasher will also be needed for cleaning
the kitchen tools and utensils for further usage.
In relation to this, each of the employees; excluding the manager and
bookkeeper will be shifting every 2 o’clock in the afternoon. By all means, this will
summarize the entire flow of the business management.
TITLE PRICE
Laptop (ASUS Vivo Book Max
Php 14,292.00
X441SA)
Printer (Epson L360) Php 7,585.00
Total Php 21, 877.00
Section 4
FORECAST OF SALES AND PROFIT
Per Month
The following tables present the forecast of sales and profit of Puzzle
Platter per month.
Accounts Cash
Utilities Expense Php 7,000.00
Salaries Expense Php 84,000.00
Marketing Expense Php 10,710.00
Transportation Expense Php 2,000.00
Cost of Goods Sold Php 358, 800.00
Factory Overhead Expense Php 10,000.00
Total Php 472, 510
Total Sales per Month Php 822,870.00
Total Profit Php 350, 360.00
The table above shows the total expenses of Puzzle Platter within a month
of production and in total it would amount to Php 472, 510.00 while the estimated
total sales would be Php 822, 870.00. When the total expenses is deducted to the
total sales the total profit every month would be Php 350, 360.00
Profits per Year
Year Profit (Php)
First (1st) Year Php 4, 204, 320.00
Second (2nd) Year Php 8, 408, 640.00
Third (3rd) Year Php 12, 612, 960.00
Fourth (4th) Year Php 16, 817, 280.00
Fifth (5th) Year Php 21, 021, 600.00
This table above summarizes the total profit of Puzzle Platter in five years.
Since the business has a capital of Php 6, 690, 000.00 it is set to earn back its
profit by its second year of operation.
A. Utilities Expense
Accounts Cash
Electricity Expense 5,000.00
Water Expense 2,000.00
Total Php 7,000.00
The table above presents the utilities expense of Puzzle Platter per month.
It includes the electricity expense and water expense.
Moreover, as stated in the table, the electric expense acquired the cash
value of Php 5, 000.00 while the water expense attained the cash value of Php
2000.00. In total, there will be an allotted budget of Php 7, 000.00 for the utilities
of the business.
The table above presents the meals offered by Puzzle Platter to customers
along with its corresponding price, servings per day and income per day.
The entrepreneur assessed that the best sellers would be the combo meals,
Combo A and Combo B, with 60 servings each day with an equivalent sales of Php
2, 700.00 per day, respectively. It is then followed by the DIY meals. The DIY Meal
1 and 2 will each have an estimated sales of Php 1, 650.00 with 30 servings each
day while DIY Meal 3 will have a total sales of Php 1, 375.00 with 25 servings per
day. Lastly, the set meals. Each set meal will have a total sales of Php 1, 470.00
with each has a serving of 30.
Thus, based on the table, a total of Php 14, 485.00 would be earned daily
by Puzzle Platter with regards to its meals.
Meal Price of Product Servings Per Income Per
Month Month
DIY Meal 1 Php 55.00 900 Php 49,500.00
DIY Meal 2 Php 55.00 900 Php 49,500.00
DIY Meal 3 Php 55.00 750 Php 41,250.00
Hotsilog Php 49.00 900 Php 44,100.00
Tapsilog Php 49.00 900 Php 44,100.00
Siosilog Php 49.00 900 Php 44,100.00
Combo Meal 1 Php 45.00 1800 Php 81,000.00
Combo Meal 2 Php 45.00 1800 Php 81,000.00
Total Php 434,550.00
On the other hand, the table above presents the meals offered by Puzzle
Platter to customers along with its corresponding price, servings per month and
income per month.
The entrepreneur assessed that within a month, DIY Meal 3 would be able
to serve a total four hundred fifty (750) meals which corresponds to an income of
Php 41, 250.00, while DIY Meal 1 and 2 would equate to nine hundred (900)
servings per month; this is equivalent to an income of Php 49, 500.00 each.
Furthermore, the set meals would be able to serve a total of nine hundred (900)
meals each with an equivalent income of Php 44, 100.00 each. Additionally,
Combo Meals 1 and 2 would be able to serve a total of one thousand eight hundred
(1800) meals which corresponds to an income of Php 81, 000.00 each.
Thus, based on the table, a total of Php 434, 550.00 would be earned by
Puzzle Platter per month with regards to its meals.
ii) Beverages
Beverage Price of Servings Income Per
Beverage
Size Product Per Day Day
Small Php 15.00 40 Php 600.00
Lemonade Medium Php 20.00 15 Php 300.00
Large Php 25.00 9 Php 225.00
Juices
Small Php 15.00 40 Php 600.00
Iced Tea Medium Php 20.00 10 Php 200.00
Large Php 25.00 9 Php 225.00
Small Php 12.00 35 Php 420.00
Coke Medium Php 17.00 19 Php 323.00
Large Php 22.00 5 Php 110.00
Small Php 12.00 25 Php 300.00
Carbonated
Sprite Medium Php 17.00 25 Php 425.00
Drinks
Large Php 22.00 5 Php 110.00
Small Php 12.00 48 Php 576.00
Royal Medium Php 17.00 10 Php 170.00
Large Php 22.00 5 Php 110.00
Total Php 4,694.00
The table above presents the snacks offered by Puzzle Platter to its
customers. Presented along with it were the price of the products, the servings per
day and the equivalent income per day.
The entrepreneur assessed that within a day, the French fries would be able
to obtain the most number of servings: seventy (70) servings which is equivalent
to an income of Php 2, 450.00. On the other hand, nachos would be able to yield
a total income of Php 1,750.00 from its fifty (50) servings while the halo-halo and
chocolate sundae both would be able to make thirty (30) and forty (40) servings
per day, respectively, which corresponds to an income of Php 600.00 and Php 1,
000.00.
Thus, based on the table, a total of Php 5,800.00 would be earned by Puzzle
Platter per day with regards to its snacks.
The table above presents the snacks offered by Puzzle Platter to its
customers. Presented along with it were the price of the products, the servings per
month and the equivalent income per month.
The entrepreneur assessed that within a month, Fries would be able to
obtain the most number of servings: two thousand one hundred (2100) servings
which is equivalent to an income of Php 73, 500.00. On the other hand, halo-halo
would be able to yield a total income of Php 18, 000.00 from its nine hundred (900)
servings while Nachos would be able to make one thousand five hundred (1500)
servings per month which corresponds to an income of Php 52, 500.00. Lastly,
Chocolate Sundae would be able to produce a total income of P30, 000.00.
Thus, based on the table, a total of Php 174,000.00 would be earned by
Puzzle Platter per month with regards to its snacks.
iv) Pasta
Pasta Price of Product Servings Per Income Per Day
Day
Spaghetti 49 50 Php 2,450.00
The table above presents the pasta offered by Puzzle Platter to its
customers. Presented along with it were the price of the product, the servings per
day and the equivalent income per day.
Based on the table, Spaghetti is the only meal under the Pasta category.
The entrepreneur assessed that it would be able to make a total of fifty (50)
servings per day which is equivalent to a total income of Php 2, 450.00 per day.
Pasta Price of Product Servings Per Income Per
Month Month
Spaghetti 49 1500 Php 73,500.00
The table above presents the pasta offered by Puzzle Platter to its
customers. Presented along with it were the price of the product, the servings per
month and the equivalent income per month.
Based on the table, the entrepreneur assessed that it would be able to make
a total of one thousand five hundred (1500) servings per month which is equivalent
to a total income of Php 73, 500.00 per month.
C. Transportation Expense
Account Cash
Transportation Expense 2,000.00
Per Year
Account Cash
LPG 36,000.00
Repairs and Maintenance 12,000.00
Cleaning Supplies 12,000.00
Miscellaneous 30,000.00
Total 90,000.00
For 5 years
Account Cash
LPG 180,000.00
Repairs and Maintenance 60,000.00
Cleaning Supplies 60,000.00
Miscellaneous 300,000.00
Total 600,000
All businesses have regular expenses that are not directly related to
producing goods or services. These indirect expenses are termed "overhead"
costs. Most businesses calculate overhead costs on a monthly basis. Typically,
overhead is expressed as a percentage of sales or labor cost.
With regards to this, the entrepreneur estimated that a total of P 35,000.00
would be allotted for Factory Overhead Expense. This includes the expenses for
the LPG tank which amounts to P3, 000, repairs and maintenance to ensure the
smooth and safe usage of the equipment, P1,000. The cleaning supplies (P1,000)
is comprised of cleaning cart and tools such as scrubbers, wipers and sponges;
floor care supplies; janitorial disposables such as paper towels, tissues, and hand
cleaning materials; cleaning chemicals; hand soap, sanitizer and trash bags.
A supervisor will manage all the transactions made in the production
process. He or she will manage the handling of food products or the machinery
and processes involved in food production. Their job requires them to guarantee
that production meets health, sanitation, and quality standards set by the
corporation, food industry, and government agencies. These food production
supervisors may also be accountable for coordinating shifts, arranging schedules,
and monitoring employee performance. He or she will receive a salary of P25, 000
monthly.
There is a designated budget of P5, 000.00 monthly for other miscellaneous
expenses that may arise in the middle of the production.
Computations
a. Total Sales
FOR 5
PER DAY PER MONTH PER YEAR
YEARS
TOTAL Php Php Php Php
SALES 27,429.00 822,870.00 9,874,440.00 49,372,200.00
The entrepreneur estimated that within a day, Puzzle Platter would be able
to earn a total of Php 27, 429.00.00 ; within a month, it would be able to earn
a total of Php 822, 870.00. Likewise, she assessed that within a year, her business
would earn a total of Php 9, 874, 440.00 and in over five years its total sales should
amount to Php 49, 372, 200.00.
b. Total Expenses
This table summarizes the total expenses of Puzzle Platter before it can be
fully operational and the expenses it will have for it to operate for one month. The
money that will be used to sustain the needs of the company will come from the
revenues that it has made since it became operational.
Total Expenses
Account Titles Cash (Php)
Marketing expense Php 10, 710.00
Fixed Capital Php 6, 180, 474.00
Salaries Expense Php 84, 000.00
Cost of Raw Materials
Php 358, 800.00
(Month)
Production Cost
Factory Overhead
Php 10, 000.00
Expense
Utilities expense Php 7, 000.00
Pre-operating Expenses Php 12, 926.93
Administrative Expenses Php 21, 877.00
Total Php 6, 685, 787.93
c. Capital
In total, the entrepreneur will need a sum of Php 6, 690, 000.00 to build the
business. Unfortunately, the entrepreneur could only provide a total of Php 6,
000,000.00. She planned to look for investors who would be willing to invest in her
business atleast Php 685, 000.00. The entrepreneur plans to pay this debt annually
or whatever the investor want.