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MARKETING PLAN

A. Product Description

TLE Veggie Rice Toppings Company offers Veggie Toppings as an alternative meal

to our conventional rice toppings meal. It comes with three varieties Pakbet Ilokano,

Chopseuy, and Japanesse Taoshi and has an affordable price, easy to bargain in the market.

Pakbet Ilokano is one Veggie Toppings main product. It is a tasty Veggie dish made-

up of different fresh vegetables (squash, eggplant, tomato, onions, ginger,garlic, okra, and

string beans), pork and shrimp. This is a variation of the popular tagalong version of the

dish, Pakbet Ilokano that originated from Ilocos Region. Pork is a red meat and it is high in

protein and essential vitamins, minerals and amino acids good for overall health. Okra or

gumbo pods are incredibly rich source health benefiting compounds such as pyridoxine;

vitamin-k, minerals and anti-oxidant, eggplant are also good for digestion and maintaining

weight and blood cholesterol., while tomato help good eye sight, good gut health, low

hypertension, diabetes, skin problems and urinary tract infections and spices ginger, onion

and garlic can help cure cancer and fights flu and cold viruses keeping us away from

sickness.

Chopseuy is a dish made up of meat (chicken) cooked with different kinds of

vegetables. This dish is considered to be of Chinese origin but there are claims that

chopseuy is of American-Chinese origin. Chopsuey is composed of cauliflower, carrots,

cabbage, red bell pepper, fish ball, onions and garlic. Chicken is high in tryptophan, which

gives us comforting feeling enhances your mood and reduces stress, red bell pepper, carrots

and cauliflower prevents mutations, cancers and anti-aging and, fish ball gives proteins and

carbs.

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Japanese Taoshi is an innovated product inspired in Japan’s tauhu recipe. It is

composed of shrimps, chicken, onions, garlic, bell pepper, taugi, cabbage, green beans,

carrots, chayote (sayote). Chayote is very low in calories but very rich in folate and health

benefiting aglycone, fresh green beans are very low in calories (31 calories per 100g of raw

bean pods) and contain no saturated fat, and very good source of vitamin A, minerals (iron)

and plant derived micronutrients, while other healthy ingredient prevent cancer cells.

B. Target Market

TLE Veggie Rice Toppings want to distress the purchasing influence of most of the

MUST community as it offers an affordable price and addressing health and wellness trends

in our product offerings. We consider individuals aging 16 years old and above as our main

target market, male or female, whether students, utility workers, faculty and staff with a

purchasing power that ranges Php. 29.00 and above, who are into healthy food and on-the-

go meal.

C. Demand and Supply Analysis

1. Survey Results (100 Respondents)

Gender
30%

Male
Female

70%

The Result shows that 30% of the respondents are male and 70% are female. By these results

we can determine the gender of our target market in the area.

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Occupation
7% 3%
5%

Students
Utility Workers
Faculty
Staff

85%

The Results show that 85% of the respondents are students and 7% are Utility workers and

5% are Faculty and 3% of the respondents are Staff. By these results we can determine the

demographic/profile of our target market and their purchasing power.

Age
6% 3%

16-25
26-40
41 above

91%

The results show that there are 91% among the total number of individuals surveyed whose

ages ranges from 16-25 years old; 6% who are 26-40 years old; and 3% who are 41 years old and

above.

Do you eat vegetables?


2%

Yes
No

98%

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The results show that 98% of the respondents said that thy eat vegetables while 2% said

they don’t eat vegetables. This results implies that there is a big fraction that our product will be

viable to the target market.

How often do you eat vegetables?


15%

Everyday
Often
22% Occasionally
57% Seldom

6%

The results show that 57% of the respondents said that they eat vegetables everyday and 6%

said they eat often and 22% said they eat occasionally and only 15% said they eat seldom. The

results imply that Veggie Toppings have the chance of being successful to the market due to the

results.

Do you like to eat rice toppings?


25%

Yes
No

75%

The results indicates that 75% of the respondents like to eat rice toppings while only 25% of

the respondents said they don’t like to eat rice toppings. The result implies that rice toppings has a

chance of being patronize based on the results.

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How do you find vegetable toppings as an
alternative for our conventional rice
topping?
16% 23%
Very satisfying
Satisfying
Average

61%

The results shows that 23% of the respondents find vegetable toppings as alternative rice

toppings as very satisfying and 61 % of the respondent said satisfying and only 16% of the

respondents said average. Through these results we are confident that our products will be viable

in the market.

How much do you usually spend for a


meal/rice topping?
19%
Php. 25-35
46% Php. 36-40
Php. 41-50
Php. 50 & above
24%
11%

The results shows that 46% of the respondents said they spent Php. 25-35 per meal and 11%

said they spent Php. 36-40 per meal and 24% said they spent Php. 41-50 per meal and only 19%

said that they spent Php. 50 above per meal of the respondents. By these results gave us basis on

the possible pricing of our veggie toppings.

The company would like to offer this variety of


vegetable meal, which would you prefer?
3%

Chopseuy
47% Pinakbet
Japanese Taosi
50%

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The results indicates that 37% of the respondents prefer to eat Chopsuey and 42% said they

prefer to eat Pinakbet Ilokano and only 21% of the respondents said they prefer to eat Japanese

Taoshi. The results gave us idea about the volume to produce every variety of the product.

2. Observation Results

Competitor analysis

Daily Demand and Market Share of Competitor

Competito Monday Tuesday Wednesda Thursda Friday Total Marke


r y y t
Share

MUST 95 90 88 84 80 437 100%


Cafeteria

Demand per month of Competitors

=(Total Demand per week X number of Weeks)

=(437 units X 4 Weeks)

= 1,748 Units

Demand per month for Product

= Assumption of 20% Market Share

=1,748 Units * 20% market share

= 349.6 – 350 Units

D. Sales Projection Sales Projection

MONTH Number Units to be Monthly Monthly Sales


of Selling Sold Per Day Volume to
Days be Produced

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June 18 45 810 Php 23,490.00
July 25 60 1,500 Php 43,500.00
August 22.5 60 1,350 Php 39,150.00
September 24 60 1,440 Php 41,760.00
October 10 60 600 Php 17,400.00
November 21 60 1,260 Php 36,540.00
December 15 60 900 Php 26,100.00
January 22 60 1,320 Php 38,280.00
February 23 60 1,380 Php 40,020.00

E. Marketing Mix

1. Product

Veggie Toppings is a rice meal with veggies on top. The company product provides

customers with all-time vegetable dish favorites like Chopseuy, Pakbet Ilokano, and Japanese

Taoshi. Nowadays, there are only few vendors that offers vegetable dishes, the company’s dish

answers that problem because veggie toppings is a ‘ready-to-go-meal’ complementing

customers that are in a rush, and to stay healthy. Healthy foods are rare un the food business

because most companies prefer sweets, shakes, and high cholesterol foods; the company

product will provide a new craving that will most likely get the customer hooked by it. From

this it gives meal-on-a-mobile Company its product positioning: “Your health matters”.

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2. Price

The price of the product will be around Php 29.00; this is accordance to our survey which is the

basis of the price. Also, people nowadays want quality and affordability, so the company is giving

them both, a delicious and affordable meal.

3. Place

Veggie Rice Toppings will be located mainly in Mindanao University of Science and

Technology main campus in-front of Bldg. 35.

4. Promotion

MONTH Marketing Strategies Description


JUNE Bottoms up (free The company will provide free drinks
Drinks) for the first week of operation. Only 1
drinks per purchase. No refill. Promo
runs three days.

Company Uniform The company uniform is one of the


things that will make our customer
acknowledge our credibility.

Flyers This will provide the company’s


information such as Facebook page,
contact number, location, products,
prices, and operating hours.

JULY Nutri Week Treat The company will have a mascot


named as “Veggie Mon” , and have a
chance to take a photo with the
company’s standee (mini man size

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vegetable figure)

AUGUST Tongue Twister The company will celebrate in the


Roulette “Buwan ng Wika”. A willing customer
can participate in the roulette game and
recite the tongue twister correctly, 1
trial only. Winner will receive the
company’s customized ballpen.

SEPTEMBER Loyalty Card The company will give stamp cards,


that 10 stamps are needed to be
completed by the customer. Stamp is
given every purchase, only 1 stamp per
day is allowed, and valid until 12 days
only.

OCTOBER Suggestion Box This will help the company to address


our customer’s concern.

NOVEMBER Halloween design for In the Halloween, the company will


the mobile decorate, and give a scary feeling in our
mobile.

DECEMBER Christmas design for The company will put Christmas decors
the mobile. in the mobile in accordance to the
season.

JANUARY Souvenir (wallet size This will serve as a token of


calendar) appreciation and build a stronger
relationship with our clients. It is New
Year and it’s good to start the year to
give something back to our valued
customer.

FEBRUARY Guess the Missing The company will provide an exciting


Word Activity treat activity by guessing the missing
word in a famous love quotes or lines.
The customer will pick the word in the
fish bowl lottery. (ex. I LOVE ________.
Ans. YOU. The winner will receive a
delicious chocolate.

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PRODUCTION PLAN
A. Production / Operation Process

Pakbet Ilokano INGREDIENTS TOOLS USED LABOR TIME

1. Wash all ingredients. Squash Chopping board Chopper 45


2. .Peel all vegetables Pork Belly Knife Cook minutes
3. Chop/dice/slice all Eggplant Peeler
ingredients into Okra Wok
medium sized bits. Bitter gourd Stove
4. Heat the wok and Garlic Spatula
put the cooking oil. String Beans
5. When oil is hot Ginger
enough, sauté the Tomato
garlic, ginger, onion, Chicharon
and tomato Oil
6. Add the Pork and Salt
cook until color turns Oyster suace
light brown. Hard fat
7. Put-in the Shrimp Bagoong
paste and oyster Seasoning mix
sauce.
8. Add water and bring
to a boil. Simmer
until pork is tender.
9. Put in the squash and
cook until texture
becomes soft.
10. Add the remaining
vegetables and mix
with the other
ingredients. Simmer
until all vegetables
are cooked.
11. Serve up to 22 cups

Chopseuy Ingredients Tools Used Labor Time


1. Wash all ingredient Cauliflower Chopping- Chopper 45
2. Peel all vegetable. Pechay Board cook minutes
3. Chop/Slice/dice Carrots
All ingredients into Cabbage Knife
medium sized bits. Red Bell Peeler
4. Boil quail eggs. Pepper Wok

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5. Peel the quail eggs and Chicken Pot
set aside Breast Spatula
6. Fry fish balls next and Onions Stove
set aside for later use. Garlic
7. Saute the garlic and Quail eggs
onion. Fish ball
8. Add the boneless Oil
chicken and sauté for 2 Salt
minutes. Water
9. Then sprinkle some Cron startch
salt and pepper.
10. Put-in the cauliflower
and cabbage then mix
well.
11. Add the carrots,
pechay and bell
pepper.
12. Cover the pot and
simmer for 5 minutes
or until vegetables are
cooked.
13. Dilute the corn startch
in1/4 cup of water then
pour mixture in the
pot. Mix well.
14. Add the fish balls and
quail eggs I the wok
and simmer for 2
minutes.
15. Serve up to 21 cups.

Japanese Taoshi Ingredients Tools used Labor Time

1. Wash the bean Oil Chopping board Chopper 40 mins.


sprouts, discarding Salt Water Knife Cook
any husks and Taugi Peeler
straggly end pieces, Carrots Wok
and drain Cabbage Spatula
thoroughly Baguio Beans Stove
2. Heat a wok over a Chicken breast
high heat. Bell pepper
3. Add the oil and Onions
heat until very hot. Garlic
Stir fry the garlic Chayote
and onion then add Shrimps
chicken.
4. Once the chicken is
half cooked, add

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bell pepper,
chayote, carrots,
cabbage, and
shrimps. Cover and
cook them for at
least 5 minutes.
5. Add bean sprouts
then toss until they
start to wilt.
6. Season and serve
up to 22 cups.

B. Production Schedule

MONTH Number of Units to be Sold Monthly Monthly Sales


Selling Days Volume to be
produced

June 18 45 810 PHP 23,490.00


July 25 60 1,500 PHP 43, 500.00
August 22.5 60 1,350 PHP 39,150.00
September 24 60 1,440 PHP 41,760.00
October 9 60 540 PHP 15,660.00
November 21 60 1,260 PHP 36,540.00
December 15 60 900 PHP 26,100.00
January 22 60 1,320 PHP 38,280.00
February 23 60 1,320 PHP 40,020.00

C. Labor Requirement

POSITION RESPONSIBILITIES QUALIFICATION

COOK The one in-charge to -Has te experience in


inspect food preparation cooking
and serving areas to ensure -Knows how to interpret

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observance of safe sanitary cooking process
food-handling practices.

CHOPPER The one in-charge of -Knows how to cut specific


cutting the ingredients of ingredients to its right
each variety sizes.
-has the knowledge in
cooking

PEELER The one in-charge of -Knows how to peel the


peeling the ingredients of ingredients
each variety -Has the experience in
assisting the cook.

DISTRIBUTOR IN-charge in gathering and -knowledgeable of the


bringing the finished different places of the city.
product to the selling area.

D. Machinery/Equipment Requirement

EQUIPMENT USES DESCRIPTION

Stove A devised used for Micromatic (Kaking)


cooking or heating the
ingredients before
stuffing.

Wok Used for stir frying. Gold Star (Kaking)

Rice Cooker Use to boil or steamthe Fukuda (Kaking)


rice.

Supplies

Knife A tool use to cut and Sato (Kaking)


slice the ingredients

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Peeler A tool use to remove the Sato (kaking)
outer skin (unwanted
skin) or peel of certain
vegetables.

Spatula Used for mixing and Cleaver-Dong Zhu


spreading things in (Kaking)
cooking the ingredients.

Measuring cups A kitchen tool used to Yacli Kitchenware


measure the volume of measuring cup
liquid bulk solid cooking (Ororama)
ingredients.

Measuring Spoon Used to measure an Lucky Star (Kaking)


amount of an ingredient,
either liquid or Solid.

E. Raw Materials Requirement

INGREDIENTS USES DESCRIPTION

SQUASH Main ingredient for Pinakbet 1 Piece (Cogon Market)


OKRA Main ingredient for Pinakbet 500g (Cogon Market)
EGGPLANT Main ingredient for Pinakbet 500g (Cogon Market)
BITTER MELON Main ingredient for Pinakbet 500g (Cogon Market)
HARD FAT Adds meaty taste 250g (Cogon Market)
PORK BELLY Adds flavor for Pinakbet 250g (Cogon Market)
Chicharon Adds a crunchy delightful taste
Shrimp Paste To add flavor for Pinakbet 250g (Cogon Market)
( Bagoong)
Onions Adds up spice 100G local onion
Garlic Adds up spice 100g local garlic
String Beans Main ingredient for Pinakbet 250g (Cogon Market)
Oil Used for heating the ingredient 1 kg. Marca Leon Oil
Taugi Main ingredient for Japanese 250g
Tausi
Carrots Adds flavor ½ kg
Cabbage Main ingredients for Chopsuey ½ kg
Green Beans Adds flavor ½ kg
Chicken Breast Main Ingredient for Chopsuey 250g
Bell Pepper Adds up spice 250g local bell pepper
chayote Adds flavor ½ kg
Shrimps Main ingredient for 1 pack dried shrimp
Japanese Taoshi
Tofu Serves as a meaty like taste 100g
Fish Ball Use as garnish for chopsuey 100g
Water Used for extracting flavors 1 liter
Cauliflower Main ingredient for Chopsuey 100g
Pechay Used as garnish for chopsuey ½ kg

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Oyster Sauce Adds Flavor Mama Sita’s
Cornstarch Makes the mixture lumpy 250g Rams cornstarch
Quail egg Used as garnish for chopsuey 30 pcs
Salt To add Taste 250g rock salt
Magic Sarap To add taste 1 pack

F. Plant Factory Location


MUST- TLE Laboratory Kitchen

G. Waste Disposal System


The company will exercise proper waste disposal by providing trash bins attached

from our mobile. These will help customers to properly segregate their trash without going

too far. The person in-charge or on-duty will check time to time the disposal area to observe

proper sanitary.

H. Quality Control System

Cleanliness and quality check upon the site:

a. The proper usage of cleaning and sanitizing techniques and strategies.

b. Observe proper personnel hygiene and sanitary practices.

c. Washing and sanitizing of tools and equipment before and after use.

d. Food materials and ingredients shall be stored, handled transported and kept so as to

protect them from spoilage, contamination, disease, and unwholesomeness.

Quality of Main Ingredients Used:

Procedure Qualified Unqualified


Refilling of Water Purified Drinking Water Waste Water

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Sauteing of Pinakbet/Chopsuey/ Japanese Overcooked sautéed
spices/ingredients Taoshi ingredients
Well sautéed of ingredients
Cooking of ingredients Pinakbet Overcooked of vegetables
Deep fry the pork belly and meat
Cooking of ingredients Chopsuey Overcooked of vegetables
Texture must be lumpy and dried up
Cooking of ingredients Japanese Taoshi Overcooked of
Deep fry the Tofu and shrimps vegetables ,shrimps and
Tofu
Cooking of Rice Well washed preferred rice Presence of undesirable
(white) objects (stones and
unpeeled grains)

Machinery / Equipment

Item Qualified Unqualified


Big Blue Filter Sharpened Stained and rusted
Plastic/ wooden Clean Visible stained/ dirt
Stainless and firm handle Stained/ fragile
Visible labels with Unclear Labels/colored
handle measuring cups
Labeled with different Stained
sizes
Stainless, non-stick Stained and rusted
Stainless with two Stained and rusted
burner
Heat Gun Stainless Stained and rusted

Raw Materials

Item Qualified Unqualified


Water Fresh / free from diseases Double dead/ rotten meat
Chicken Breast Fresh / free from diseases Double dead/ rotten meat
Oil Marca Leon oil Left open for days / Visible
floating objects
Garlic Free from black spots and Discolored and dirtied
rotten sides/parts
Onions Bulb in shape and free from Discolored and dirtied
black spots and rotten
sides/parts
Ginger Free from black spots and Discolored and dirtied
rotten sides/parts
Bell Pepper No dark spots and red color Visible insect bites
Shrimps Still in Shape Heads are detached or crashed
Sayote Fresh “Light green” Hard (rough) skin and presence
of hairy like in the skin
Pechay No dark spots at the tip of the Visible insect bites

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leaf
Baguio beans/ Not over aged Rotten and brownish color
Green Beans
Taugi The sprouts must be still white Presence of Dark sides
Cabbage No dark spots, freshly green Insect bites are visible
Squash Well ripe, color orange Over ripped
Okra Young okra Presence of yellow skin
Egg plant Skin must be shiny and right Visible insect bites
sizes
Ampalaya Hybrid class, bigger wrinkles Presence of yellow skin
Bagoong (uyap) Not too salty Too much watery
String Beans Fresh light green and firm Rotten and brownish
Tomatoes Shiny skin and no dark spots Visible insect bites
Oyster sauce Datu Puti (Oysterrific) Left open for days
Salt Coarse and fine Brand is not Fidel
Cornstarch Ram Brand Left open for days
Fish Ball Bought from Gaisano by Piece/s is/are deformed or
grams broken into halves
Cauliflower No dark Spots Rotten and dark green

Quality Control during Production Process:

Pre-Production Process

 Knives, Chopping Boards, Spatula, Measuring cups and Measuring Spoons should be

sanitized.

 Storage of raw materials should be clean and no awful smell.

 Vegetables and meats should be washed by flowing water before peeling and chopping.

 Pan and stove should be cleaned before used for cooking.

During Production Process

 The cook and the assistants (peeler/chopper) must observe proper dress code use of hairnets

and aprons to avoid food contamination.

 Vegetable peeling and chopping must be properly handled and segregated in disposal system.

 The cooked products must be placed in a clean container to be delivered in the mobile store.

Post Production Process

 All materials used must be gathered and properly washed

 Left ingredient and seasoning must be stored properly away from contamination

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 Checking of ingredients near spoilage and disposal must be observed

I. Production Cost
1. Total Production Cost per Year

Pakbet Ilokano
NOVEMBE JANUAR
    JUNE JULY AUGUST SEPTEMBER OCTOBER R DECEMBER Y FEBUARY  
    18 25 22.5 24 9 21 15 22 23  
Direct Materials 16.12 4,351.32 8,058.00 7,252.20 7,735.68 2,900.88 6,768.72 4,834.80 7,091.04 7,413.36
Direct Labor 1.50 405.00 750.00 675.00 720.00 270.00 630.00 450.00 660.00 690.00
Manufacturing
Overhead 1.00 270.00 500.00 450.00 480.00 180.00 420.00 300.00 440.00 460.00
Total Cost of
Goods
Manufactured   5,026.32 9,308.00 8,377.20 8,935.68 3,350.88 7,818.72 5,584.80 8,191.04 8,563.36 65,156.00

Chopseuy
Japanese Taoshi
    JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMEBR JANUARY FEBRUARY  
      JUNE
18 JULY
25 AUGUST
22.5 SEPTEMBER
24 OCTOBER
9 NOVEMBER
21 DECEMEBR
15 JANUARY
22 FEBRUARY
23   

 
Direct Materials   18 25 22.5 24 9 21 15 22 23  
17.57 4,743.90 8,785.00 7,906.50 8,433.60 2,162.60 7,379.40 5,271.00 7,730.80 8,082.20
Direct Materials
16.57 4,473.90 8,285.00 7,456.50 7,953.60 2,982.60 6,959.40 4,971.00 7,290.80 7,622.20  
Direct Labor 1.50 405.00 750.00 675.00 720.00 270.00 630.00 450.00 660.00 690.00  
Manufacturing
Direct Labor 1.5 405.00 750.00 675.00 720.00 270.00 630.00 450.00 660.00 690.00  
Overhead
Manufacturing 1.00 270.00 500.00 450.00 480.00 180.00 420.00 300.00 440.00 460.00  
Overhead 1 270.00 500.00 450.00 480.00 180.00 420.00 300.00 440.00 460.00  
Total Cost of
Total Cost of
Goods
Goods
Manufactured   5,418.90 10,035.00 9,031.50 9,633.60 3,612.60 8,429.40 6,021.00 8,830.80 9,232.20 232,542.00
Manufactured   5,148.90 9,535.00 8,581.50 9,153.60 3,432.60 8,009.40 5,721.00 8,390.80 8,772.20 66,745.00

2. Production Cost per Unit

Pakbet Ilokano

Direct Materials Ml/grams/pieces Price Ml/grams/pieces Used Per Price per unit
Unit
Rice 5 kg 175 100g 3.50
Okra 500 g 14 25g 0.70
Egg Plant 500 g 19 25g 0.95
Bitter Melon 500 g 25 25g 1.25
Pork Belly 1 kg 190 10g 1.90
Chicharon 75 g 20 1g 0.27
Bagoong 150.95 g 12 ½ tbs 0.04
Onion 100 g 7 5g 0.35
Tomato 250 g 9.50 5g 0.19
Garlic 100g 8.00 5g 0.40
Straw 250g 7 25g 0.70

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Ginger 100g 8.00 5g 0.40
Oil 250g 14 1 tbs 0.06
Oyster Sauce 30g 5 1 tbs 0.17
Magic Sarap 96g 32.20 1g 0.34
Water 1 liter 15 100 ml 1.50
Kalabasa 1000g 15 30g 0.45
Cup 12 pcs 30 1 pc 2.50
Spork 1 PK 16 1 PC O.45
Total Direct
Materials 16.12

Direct Labor
Cook 0.50 0.50
Peeler 0.50 0.50
Chopper 0.50 0.50
Total Direct Labor
1.50

Overhead
Gasul 11 kg 900 1.00
TOTAL
OVERHEAD 1.00
Total Production
Cost Per UNIT 18.62
MARK-UP 55.75%
10.38
SELLING PRICE
PER UNIT 29.00
Chopsuey

Direct Materials Ml/grams/pieces Price Ml/grams/pieces Used Per Price per unit
Unit
Rice 5 kg 175 100g 3.50
Quail eggs 24 pcs 64.95 ½ pc 1.35
Magic Sarap 96 g 32.20 1g 0.34
Cauliflower 500 g 25.00 25g 1.25
Salt 500g 6.00 5g 0.06
Pechay 500g 30.00 25G 1.50
Chayote 500g 9.00 25g 0.45
Cornstarch 75g 7.55 2g 0.20
Carrots 500g 17.50 25g 0.88
Cabbage 500g 19.00 25g 0.95
Red Bell Pepper 250g 18.75 5g 0.38
Chicken breast 1 kg 147.00 10g 1.47
Onions 100g 7.00 5g 0.35
Fish Ball 500g 44.00 5g 0.44
Water 1 liter 15.00 100ml 1.50
Cup 12pcs 30.00 1pc 2.50
Kalabasa 1000g 15 30g 0.45
Cup 12 pcs 30 1 pc 2.50
Spork 1 PK 16 1 PC O.45
Total Direct
Materials 17.57

Direct Labor
Cook 0.50 0.50
Peeler 0.50 0.50
Chopper 0.50 0.50
Total Direct Labor
1.50

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Overhead
Gasul 11 kg 900 1.00
TOTAL
OVERHEAD 1.00
Total Production
Cost Per UNIT 20.7
MARK-UP 44.50%
8.93
SELLING PRICE
PER UNIT 29.00

Japanese Taoshi

Direct Materials Ml/grams/pieces Price Ml/grams/pieces Used Per Price per unit
Unit
Rice 5 kg 175 100g 3.50
Taugi 250g 10.00 25g 1.00
Carrots 500 g 17.50 25g 0.88
Cabbage 500 g 19.00 25g 0.95
Baguio Beans 500g 19.00 25g 0.95
Chicken breast 1 kg 147.00 10g 1.47
Bell pepper 250g 18.75 5g 0.38
Onions 100 g 7.00 5g 0.35
Garlic 100g 8.00 5g 0.40
chayote 500g 9.00 25g 0.45
Shrimps 75g 20.00 5g 1.33
Salt 250g 6.00 5g 0.12
Magic sarap 96g 32.20 1g 0.34
Water 1 liter 15.00 100ml 1,50
Cup 12pcs 30.00 1 pc 2.50
Spork 1pk 16.00 1pc 0.45

Total Direct
Materials 16.57

Direct Labor
Cook 0.50 0.50
Peeler 0.50 0.50
Chopper 0.50 0.50
Total Direct Labor
1.50

Overhead
Gasul 11 kg 900 1.00
TOTAL
OVERHEAD 1.00
Total Production
Cost Per UNIT 19.07
MARK-UP 52.07%
9.93
SELLING PRICE
PER UNIT 29.00

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FINANCIAL PLAN
A. Total Project Cost
Pre-operating Expenses
Permit and Licenses Php 1,000.00
Equipment Php 3,995.00
Tools and Supplies Php 339.00 Php 5,334.00

Marketing Expenses Php 2,666.25

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Production Expenses Php191,749.92
Administrative Expenses Php 4,311.00
_____________________
TOTAL PROJECT COST Php204,061.17

B. Sources of Financing
Initial capital of Php 35,000. 00

C. Projected Financial Statements

D. Profitability Indices

1. ROI

JUNE JULY AUGUST

3,975.32-3,888.89*100 13,590.69-3,888.89*100 12,159.69-3,888.89*100


3,888.89 3,888.89 3,888.89
=2.22% =249.47% =212.68%

SEPTEMBER OCTOBER NOVEMBER

13,059.89-3,888.89*100 4,302.89 -3,888.89*100 11,256.49 -3,888.89*100


3,888.89 3,888.89 3,888.89
=235.83% =10.65% =2.22%

DECEMBER JANUARY FEBRUARY

7,751.69 -3,888.89*100 11,410.29 -3,888.89*100 12,370.09 -3,888.89*100


3,888.89 3,888.89 3,888.89
=2.22% =2.22% =2.22%

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2. Break-even Point

BEP in Units BEP in Sales


June Pinakbet 387.67 Php 13,568.45
Chopsuey 425.32 Php 14,886.20
Taoshi 398.62 Php 13,951.70
July Pinakbet 387.67 Php 13,568.45
Chopsuey 425.32 Php 14,886.20
Taoshi 398.62 Php 13,951.70
August Pinakbet 387.67 Php 13,568.45
Chopsuey 425.32 Php 14,886.20
Taoshi 398.62 Php 13,951.70
September Pinakbet 387.67 Php 13,568.45
Chopsuey 425.32 Php 14,886.20
Taoshi 398.62 Php 13,951.70
October Pinakbet 387.67 Php 13,568.45
Chopsuey 425.32 Php 14,886.20
Taoshi 398.67 Php 13,951.70
November Pinakbet 387.67 Php 13,568.45
Chopsuey 425.32 Php 14,886.20
Taoshi 398.62 Php 13,951.70
December Pinakbet 387.67 Php 13,568.45
Chopsuey 425.32 Php 14,886.20
Taoshi 398.67 Php 13,951.70
January Pinakbet 387.67 Php 13,568.45
Chopsuey 425.32 Php 14,886.20
Taoshi 398.62 Php 13,951.70
February Pinakbet 387.67 Php 13,568.45
Chopsuey 425.32 Php 14,886.20
Taoshi 398.62 Php 13,951.70

E. List of Assumptions Used


 Printing Expenses is estimated amounting to Php 200.00
 Marketing Expenses is estimated amounting to Php 2,666.25
 All transactions are in cash basis
 After every purchase, the company immediately produces
F. Schedules / Notes to Financial Statements

MONTH NUMBER UNITS TO MONTHLY PRICE PER MONTHLY


OF BE SOLD VOLUME UNIT SALES
SELLING PER DAY TO BE
DAYS PRODUCED
JUNE 18 45 810 PHP 29.00 PHP 23,490
JULY 25 60 1500 PHP 29.00 PHP 43,500
AUGUST 22.5 60 1350 PHP 29.00 PHP 39,150
SEPTEMBE 24 60 1440 PHP 29.00 PHP41,760
R

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OCTOBER 9 60 540 PHP 29.00 PHP 15,660
NOVEMBER 21 60 1260 PHP 29.00 PHP36,540
DECEMBER 15 60 900 PHP 29.00 PHP 25,100
JANUARY 22 60 1320 PHP 29.00 PHP 38,280
FEBRUARY 23 60 1380 PHP 29.00 PHP 40,020

2. Cost of Goods Sold (COGS)

JUNE JULY AUGUST SEPTEMBER NOVEMBER DECEMBER JANUARY FEBRUARY

DIRECT
MATERIAL 13,569.12 25,130.00 22,617.00 24,124.80 21,109.20 15,078.00 22,114.40 23,119.60

DIRECT 1,215.00 2,250.00 2,025.00 2,160.00 1,890.00 1,350.00 1,980.00 2,070.00


LABOR

FACTORY 810.00 1,500 1,350 1,440.00 1,260.00 900 1,320.00 1,380.00


OVERHEAD

COGS 15,594.12 28,880.00 25,992.00 27,724.80 24,259.20 17,328.00 25,414.40 26,569.60

3. Depreciation Schedule

MONTHS BOOK VALUE DEPRECIATIO DEPRECIATION YEAR END


N RATE EXPENSE
JUNE 2939.000 100% 367.375 2571.625
JULY 2571.625 100% 642.906 1928.719
AUGUST 1928.719 100% 723.269 1205.449
SEPTEMBER 1205.449 100% 602.725 602.724
NOVEMBER 602.724 100% 376.703 226.022
DECEMBER 226.022 100% 169.516 56.486
JANUARY 56.486 100% 49.425 7.061
FEBRUARY 7.061 100% 7.061 0

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