Chapter 1

The Problem and Its Setting

INTRODUCTION

Eggs are widely used in many types of dishes, both sweet and

savory, including many baked goods. Some of the most common

preparation methods include scrambled, fried, hard-boiled, soft-

boiled, omelettes and pickled. They can also be eaten raw, though

this is not recommended. In addition, the protein in raw eggs is

only 51% bio-available, whereas that of a cooked egg is nearer

91% bio-available, meaning the protein of cooked eggs is nearly

twice as absorbable as the protein from raw eggs.

As an ingredient, egg yolks are an important emulsifier in

the kitchen, and are also used as a thickener in custards.Ground

egg shells are sometimes used as a food additive to

deliver calcium. Every part of an egg is edible, although the

eggshell is generally discarded.

Chicken eggs, the most commonly eaten eggs, provide

155 calories (kcal) of food energy and 12.6 g of protein in a 100

gram serving. In these facts, Filipinos are known for patronizing

egg-based food products like “kwek-kwek”, boiled quail eggs,

leche flans, egg tarts, and egg pies.

1
 To this, the researchers concluded that establishing egg

food products food shop will cater the food industry in Mabini

Extension.

It will offer something fresh and new which has a high food

quality that everyone can afford.

Statement of the Problem

This study entitled “Feasibility Study of Establishing

EggSakto: a Food Shop of Egg-BasedProducts inMabini

Extension”aims to explore the possibility of venturing into a

food shop with a variety ofegg-based products.

Specifically, the study seeks to:

Present sufficient information and analyses regarding the

market, technical, financial, management, and organization, and

socio-economic implications.

In order to determine the feasibility of the proposed

project, the following questions shall be answered:

A. Marketing Aspect

1. What benefits can be derived from the proposed

project?

2. What will be the egg-based food products offered?

3. Will the egg-basedproducts be competitive with the

products from other food shop?

2
 4. What promotional strategies will be used in order to

market the food shop?

B. Technical Aspect

1. Where will the proposed business be located?

2. What are the equipment and other technical

requirements like raw materials are needed for the

proposed project?

3. How much will the utilities like electricity, fuel

and water for the operation cost?

C. Financial Aspect

1. What is the total financial requirement for the

proposed project?

2. How will the proposed project be financed?

D. Management Aspect

1. What form of organizational structure will the

proposed project adopt?

2. How many personnel will be required by the business?

What will be their qualifications, duties and

benefits?

3. Is/Are there association/s that can be of assistance

regarding the organization, management and promotion

of such business?

3
 E. Socio-economic Aspect

1. Will the project affect the lifestyle of the

residents of Mabini Extension?

2. Will it generate employment?

3. Will it earn additional investment in the community?

4. Will it improve the economic condition of Mabini

Extension?

Significance of the Study

The result of this study shall be beneficial to the

following:

To the Present Researchers. In this study, the researchers

learned how to put up a food shop type of business which will

serve as a foundation in entering the business world. This also

helped develop creativity, skills, and potentials of the

researchers through critical thinking and problem solving.

To the Future Researchers. This study may serve as basis or

guideline for improvement and for further studies of similar

establishments which may be developed though innovation.

To the Customers. The study would provide a place that will

provide a food experience like no other through its creative and

innovative dishes. A fresh and new food shop to enjoy egg-based

products and have fun with families and friends.

4
 To the Potential Investors. This research will provide

opportunities for investors since food industry is a profitable

business given that food is a basic need.

Scope and Delimitation of the Study

This study aimed to test the feasibility of establishing a

food shop with egg-based food products in Mabini Extension.

The researchers intend to acquire knowledge in conducting

the study. Moreover, the study is limited to the following areas:

As to financial aspect, the researchers estimated the

possible capital and its source in order to start the operations.

The five year financial statement projection is presented.

As to technical aspect, the study will emphasize the

facilities of the food shop, its production and service process;

as well as the strategic face and location of the business.

As to marketing aspect, the study will present the

projection of demand and supply, as well as its products, pricing

strategy and promotional activities that will uphold the name of

the business.

As to management aspect, the study will determine the

number of employees needed to achieve business goals and their

compensation to suffice the needs of the employees.

The feasibility study intends to serve mainly the residents

of Mabini Extension.The preparations, plans, and designs would be

5
gathered from several food shop owners, customers and suppliers

outside Cabanatuan through survey and interviews.

Definition of Terms

The following terms are defined for better understanding:

6
Bioavailabiity. It is the proportion of a drug or other substance

that enters the circulation when introduced into the body and so

is able to have an active effect.

Dietician. It is an expert on diet and nutrition.

Egg-based. These areproducts where egg is the main ingredient.

Food shop. It is a shop selling ready-to-eat food products.

Omelette. It is a dish of beaten eggs cooked in a frying pan

until firm, often with a filling added while cooking, and usually

served folded over.

Savory. It belongs to the category that is salty or spicy

ratherthan sweet.

Tarts. It isan open pastry case containing a filling.

Zeaxanthin. It isa carotenoid present in the retina of the eye

and in many plants, used as a food additive and supplement.

CHAPTER II

REVIEW OF RELATED LITERATURE AND STUDIES

7
 This chapter presents the related literature and studies

after the thorough and in-depth search done by the researchers to

assess the need for further research in the food service

industry.

Foreign Literature

People have been eating eggs since there first started to be

people, about six million years ago. Eggs have a lot of protein

in them, and they don't fight back - you can get them just by

climbing to where the nest is and picking them up.By about 7000

BC, people in China and India were keeping chickens and eating

their eggs, so they didn't have to go hunting for wild bird eggs

anymore.

Chicken eggs didn't reach West Asia, Egypt, or Europe until

about 800 BC, or even later, and people in southern Africa didn't

start to eat chicken eggs until about 500 AD. Before that,

Europeans and West Asians kept ducks and geese for their eggs.

About 300 BC, chicken farmers in both Egypt and China worked out

ways to incubate chicken eggs in warm clay ovens, so that they

didn't need to have hens sit on their eggs to hatch them, and

instead the hens could lay more eggs. (Did they get the idea from

8
their beehives and honey farms?) This factory system made chicken

eggs cheaper, and more people began to eat them.

All through antiquity and the Middle Ages, right up until

modern times, chickens only laid eggs for part of the year -

mainly in the spring, when there was plenty of daylight but it

wasn't too hot out. That's why we have Easter eggs and the egg on

the Seder plate - to celebrate the return of eggs in the spring.

A lot of traditional egg recipes call for other foods that are in

season in the spring, like chives or asparagus.

(Today chickens lay eggs all year round because farmers keep

them inside in big barns with electric lights and air-

conditioning so they can control the temperature and the amount

of light.)

At first people ate their eggs raw, but once people began to

use fire, about a million years ago, they often roasted eggs in

the coals. With the invention of pottery, about 5000 BC, boiling

eggs gradually became more common. In ancient Rome, hard-boiled

eggs were so common as an appetizer that people said "ab ova ad

mala", from eggs to apples, meaning from the beginning of the

meal to the end, or from start to finish. People also began to

use eggs in breads, cakes, and custards.

9
 Eggs would keep for only about a month before you had to eat

them. To make them keep longer, people would often pickle eggs in

salt water and vinegar. In China, people fermented eggs to make

them keep longer. They called this "thousand-year-old eggs" but

they are really only a few weeks or a month old.

Local Literature

Eggs contain all the amino acids needed to build and repair

body tissues and transport other nutrients, while the protein

helps maintain healthy muscles, hair, skin and nails.

“Kumainngitlog, pagkaingpampalusog,” parents and teachers

would often say to encourage children to eat eggs.Indeed, eggs,

specifically chicken eggs, are on the list of the most commonly-

consumed foods.

Eggs top the most consumed protein-rich foods in the

Philippines, based on the food consumption survey conducted in

2008 conducted by the Food and Nutrition Research Institute of

the Department of Science and Technology (FNRI-DOST).Chicken eggs

ranked eighth among the most commonly-consumed foods, next to

rice, sugar, coconut oil, salt, instant coffee, garlic, and

bombay onion.

10
 Among the protein-rich food sources, egg is followed by

powdered choco milk drink, powdered filled milk, canned fish

sardines and galunggong.

Based on the average per capita food intake in 2008, 14

grams of egg  or about one-third piece is consumed daily which,

over the years, has risen from only eight grams in 1978.

An egg is a cheap source of good quality protein and other

nutrients such as fat, vitamin A, vitamin D, vitamin E, B-

vitamins and iron.

Eggs contain all the amino acids needed to build and repair

body tissues and transport other nutrients, while the protein

helps maintain healthy muscles, hair, skin and nails.It is also

good for the eyes because of the carotenoid it contains,

particularly lutein and zeaxanthin.

Eggs have naturally-occurring vitamin D for proper absorption and

use of calcium which is needed for strong bones and teeth and

proper muscle contractions.

The B-vitamins in egg help the body use carbohydrates, protein

and fat, sustain good appetite and normal digestion, promote

growth and keep the nerves healthy.The iron in eggs helps build

11
and maintain blood supply, give healthy red color to the blood

and prevent simple anemia.

Chicken eggs are also a good source of choline, a nutrient

important to cells, the liver, and brain.The fat in eggs gives

additional energy needed to sustain daily activities.

According to Dr. Celeste C. Tanchoco, Scientist III of the

FNRI-DOST, an egg a day is alright for healthy and normal

individuals.A study conducted by the FNRI-DOST showed that

consumption of up to one egg daily is unlikely to have

substantial increase in blood lipid levels.

No wonder, egg is a favorite food of Filipinos. It's a

nutritious and relatively cheap source of nutrients.

Foreign studies

The latest studies have found that an egg yolk a day has no

effect on cholesterol levels -- even for people with elevated

numbers. A study published in January 2013 by the British Journal

of Medicine examined the relationship between egg consumption and

coronary disease from 17 studies over 30 years and concluded,

“Higher consumption of eggs (up to one egg per day) is not

12
associated with increased risk of coronary heart disease or

stroke.”

It’s important to remember that yolks do contain a

significant amount of cholesterol – 185 mg, or about 60 percent

of the American Heart Association’s daily recommended

allowance.But Maria Bella, a registered dietician and founder of

Top Balance Nutrition in New York City, says there are lots of

benefits to eating the whole egg.“Very few foods have the same

diverse nutrient makeup available in a single egg,” Bella told

FoxNews.com. Those nutrients include vitamins like folic acid,

choline, biotin and lutein. Eggs also provide about 10 percent of

the daily recommended vitamin D. And almost all of these

nutrients are found in yolk.

Mitch Kanter, executive director of the Egg Nutrition Board,

says his organization is working to fund new studies about how

eggs affect our diets. “More research done in the last 5 to 10

years has shown us that cholesterol is not the nutritional

boogeyman we once thought,” he says.Even the way hens are being

raised is producing healthier eggs.

In 2010, the USDA conducted a nationwide nutritional study

and found that eggs today contain 12 percent less cholesterol and

13
more vitamin D than they did over 10 years ago, due to bird

breeding and new diets.  That’s because commercial factory hens

are fed a corn-based feed that’s been nutritionally enhanced.

Although Kanter admits that the egg industry is a far cry

from humble backyard chicken coops, the commercial factory farms

that dominate the industry are under pressure from consumers to

replace cramped, overcrowded cages or even cage-free environments

for its egg-laying hens.

Even the smaller organic egg producers are figuring out ways

to improve cage life for their egg-laying hens.

Local studies

The Food and Nutrition Research Institute, Department of

Science and Technology (FNRI-DOST) completed the study on "The

Effect of Egg Consumption on Lipid Profile Among Selected 30-60

Year-old Filipino Adults". Based on the results, Mrs. Celeste C.

Tanchoco, Scientist III suggests that consumption of up to one

(1) egg per day is unlikely to have substantial increase in blood

lipid levels. Fresh eggs contain practically all vitamins except

ascorbic acid. It is also a good source of minerals such as iron

and phosphorous. It is an important source of protein. The egg

14
white is considered a source of superior quality protein, hence,

researchers in nutrition use egg white protein as the standard

for measuring protein quality of food.

The egg yolk, on the other hand, is an excellent source of

iron, riboflavin and vitamin A. Moreover, it contains

cholesterol. The analysis on cholesterol content of egg yolk done

by the FNRI-DOST revealed that it contains 731.6 mg cholesterol

per 100 grams. This value is quite high, thus, we have been

warned in the past to limit egg consumption to 2-3 pieces of eggs

per week.

Published foreign scientific studies revealed that egg

consumption increases blood cholesterol levels. Other studies

however, indicate that regular egg consumption does not alter

blood cholesterol levels of most individuals.

The FNRI-DOST study was conducted to determine how the blood

cholesterol levels of Filipinos will respond if egg consumption

is increased to one (1) egg per day. A total of 115 participants,

58 males and 57 females, ages 30-60 years old were included in

the study. The participants were divided into two groups. One

group started with the egg-eating phase while the second group,

with eggless diet. The participants were told to live a normal

15
life. However, participants in the egg-eating phase were

requested to eat an egg a day for three months. Eggs were served

daily at snacks or lunchtime during this period. After three

months, they were given two weeks break period. At the end of two

weeks, the participants were then requested to refrain from

eating eggs or any food that may contain eggs. The second group

of participants followed the same treatment schedule but stated

with no egg and ended with egg-eating phase. A medical

technologist was assigned to take fasting blood samples after a

12-hour fast after each phase

Synthesis of Related Literature and Study

16
 As future professionals and entrepreneurs, the researchers

are responsible to the community. The purpose for this study is

to boost food industry in order to generate jobs and contribute

to the economic growth of the city. This aims to make Mabini

Extension as one of the food hubs in the city of Cabanatuan.

Justification of this Study

The researchers work hard to obtain existing materials to

support the groundwork of the study.

The researchers conducted this study to find out the

feasibility of establishing Egg-based food shop in Mabini

Extension which offers different varieties. The researchers will

justify that this is original and not duplication of other

research.

CHAPTER III

RESEARCH METHODOLOGY, PROCEDURES AND SOURCES OF DATA

17
 This chapter describes the operational plan of work or

strategy. A number of activities in the plan of work include the

following operations: a) research design; b) research

instruments; c) data gathering procedures; d) samples and

samplings technique; e) research locale; f) financial treatment

of data.

Research Method Used

This study used the descriptive method of research. The

researchers find this method appropriate in determining the

feasibility of this research entitled “Feasibility Study on

Establishing EggSakto: a Food Shop ofEgg-Based Product in

MabiniExtension ”.

The descriptive method of research describes the data and

characteristics of the population under study. Its objective is

to gather factual, accurate, and systematic data that can be used

in determining projections, estimates, frequencies, averages, and

other statistical calculations.

This method includes gathering and recording, classifying,

analyzing and interpreting the relevant data derived from the

interview, questionnaires, survey and observation to the direct

respondents and direct competitors as a basis.

Research Locale
18
 The proposed business will be established inMabini

Extension, Cabanatuan City. It was chosen by the researchers

because it suits the demographics and layout of the food shop, it

is accessible, and it is surrounded by different schools and

establishments that can be potential customers and the area has

an association for food business owners that are friendly to

competition.

The Respondents

The researchers gathered information from four hundred (400)

respondents which are the residents, students, and employees

living nearby the location of the proposed business establishment

with the age between 7-60 years old. The number of residents that

lives within the selected barangay used in this study has a

population size of 3448.

Sample and Sampling Technique

19
 The following techniques are used by the researchers in

gathering data to ensure the reliability and accuracy of the

presented facts in the study.

Non-probability sampling is the sampling technique used in

this study. The random type of sampling is not used. Rather, the

sample respondents are selected for a certain purpose. The

sample’s variability is based on the soundness of the judgment of

the one who makes the choice. The purposive and convenience

sampling are the techniques used by the researchers.

Purposive Sampling. This type is a type of sampling

technique in which researchers relies on their own judgment when

choosing members of population to participate in the study. The

respondents must be those who are actually eating in the

restaurant.

Convenience Sampling. The researchers picked the respondents

from the set sample size that the researchers find convenient to

interview due to their availability and accessibility.

The researchers used the Slovin’s formula model in computing

the sample size of its respondents.

The number of respondents is a resultant figure of the

computation using this formula:

n = N where;

1 + Ne2 n = sample size

20
 N = population

e = margin of error

Technique Used in Gathering Data

The following techniques were used by the researchers in

gathering the data:

Survey. The researchers inquired on individuals pertaining

the consumer’s preferences and attributes about the study.

Through survey, demands for business were projected. This type of

tool is less expensive yet efficient, and is used to secure

information from varied and widely scattered sources.

Observation. This technique involves careful surveillance of

the activities of the business environment and customer

preferences. This pays attention to the important bits of

information which are indicative of reliance relating the

research.

Interview. In obtaining data or information needed to get

ideas in the establishing the proposed business, the researchers

conducted direct interview to those people or person who were of

the same type of business. The researchers also asked questions

that can be a reliable basis of the study. In addition, the

researchers gave questionnaires to the people who are reliably

and directly related in the research.

21
 Internet. The researchers used this modern technique of

acquiring helpful and relevant information reliably used in the

study. This is use in obtaining data regarding the related

literature and studies of the proposed business.

Financial Treatment of Data

The following are identified, analyzed and tested by the

researchers to determine the overall viability and feasibility of

the study:

Payback Period. This financial tool measures the length of

time required for an investment to recover its initial outlay in

terms of profits or savings. The payback period is the time

required for the amount invested in an asset to be repaid by the

net cash outflow generated by the asset:

Payback Period= Net Investment

Annual Cash Flows

Return on Investment. The rate of return on investment

measures the measures the gain or loss generated on an investment

relative to the amount of money invested. It is the ratio of

entity’s net income to average total investment in use.

Return on Investment = Net _Income

Average Total Investment

Net Present Value. It is the excess amount of the present

value of cash inflows generated by the business over the amount

22
of the initial investment. A positive value would mean that the

project is acceptable.

PV of Cash Inflows xx

Less: Net investment xx

Net Present Value (NPV) xx

23
 Chapter IV

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

This chapter oversee the presentation, analysis and

interpretation of gathered data that are relevant and useful to

the study specifically on some aspects of business namely

marketing, technical, management, financial, and other

significant factors.

I. Marketing Aspect

Marketing is an important aspect in establishing a business.

It contributes significantly to the success of the organization.

An effective way to encourage sales from customers is through

marketing and promotion of products. Effective marketing

strategies such as knowing the factors considered by customers in

choosing a restaurant will be a great help to sustain one’s

business.

24
The Menu

EggSakto is a food shop where you can eat egg-based

desserts. Its goal is to provide a clear and cozy ambiance in

eating egg-based food products. The food shop’s menu will be

consisted of leche flan, meringue, egg pie, egg tart, and cheesy

egg toast. The menu also provides beverages like soft drinks,

juices, water, coffee and green tea.

The Pricing Policy

Pricing is one of the most important elements of marketing.

It reflects the supply and demand relationship of products.

EggSakto will serve its customers a pricing strategy whereby the

selling price of the products will be express through odd prices,

like 39, 49 and 59. Also, EggSakto’s price scheme will not

misalign food prices to its competitors.

25
 EggSakto Menu

Leche Flanado – PHP 69.00

Egg-based dessert made up of eggs and soft

caramel on top

Egg Pie– PHP 39.00

Custard pie slowly baked in a flaky crust

Egg Tarts – PHP 89.00

Egg-based dessert with buttery base and soft egg

custard inside

Meringue – PHP 69.00

A dessert made up of whipped white eggs and

sugar

Cheesy Egg Toast– PHP 35.00

A snack made up of bread with egg, cheese, and

butter on top
26
The Place

The chosen location for the proposed business will be at

Mabini Extension in front of Honorato C. Perez Sr. Memorial

Science High School.

The Promotional Strategies

The researchers proposed different promotional strategies to

help the business attract more customers. These are through:

1.) Social Media – This is the most effective way to promote

the business because nowadays almost everyone uses social

media like Facebook, Instagram, and Twitter. A social

media profile will be created for easy posting/sharing of

the restaurant.

Egg Sakto’s Facebook page and Instagram account:

2.) Adve

rtising. We will give flyers and post posters in

different locations in the city like schools, highways

and others to attract the potential customers. We also

27
 consider to give tarpaulins to tricycle drivers for more

exposure.

3.) Commercial Advertisement. We will provide a commercial

advertisement to be presented in food shop’s television.

4.) Radio Advertisement. We will provide a radio

advertisement in Cab-TV, a privately-owned Cabanatuan

radio channel.

Market Analysis

To determine the projected market share of the proposed

business, the analysis of information such as target market,

sample size, demand, effective demand forecast, supply forecast

and the relationship between the supply and demand is presented

below.

28
 Location of Potential
Total respondents of
the researchers: Customers
400 RESPONDENTS
Bantug Bulalo
Residents : 2456
Sangitan
Residents : 2096 N Respondents: 23

Respondents: 20
San Roque Norte
Quezon District Residents : 1173
Residents : 1725 Respondents: 11
Respondents: 16
Ma. Theresa
Residents : 957
Respondents: 10 Center Magsaysay Sur
Dicarma MABINI Residents : 5692
EXTENSION,
Residents : 4659 Respondents: 54
CABANATUAN
Caridad
W
Residents : 1960
Respondents: 44 CITY

3,448 RESIDENTS
E
Respondents: 19 Barera Respondents: 33
Magsaysay Norte
Residents : 5590 Residents : 2240
Villa Ofelia Respondents: 53 Respondents: 21
Residents : 1372
Respondents: 13

Padre Crisostomo
Mabini Homesite
Residents : 4179
Respondents: 40 S Residents : 4490
Respondents: 43

29
 Table 1.1

Target Population

Baranggay Population
Sangitan 2,096
Quezon District 1,725
Bantug Bulalo 2,456
San Roque Norte 1,173
Ma. Theresa 957
Dicarma 4,659
Caridad 1,960
Barera 1,372
Villa Ofelia 5,590
Magsaysay Sur 5,692
Magsaysay Norte 2,240
Mabini Homesite 4,490
Padre Crisostomo 4,179
Mabini Extension 3,448
Total Population 42,037

Target Market

Aside from the residents of Mabini Extension, from the

vicinity of the location, with the age between 7-60 yearas old,

students, employees and walk-ins are the target market of the

proposed business.

The Sample Size

In projecting the sample size of the target market, the

researchers used the population table of Cabanatuan City and used

the Slovin’s formula with a population of42,037,

30
the researchers arrived at a sample size of 400 respondents as

shown below:

N= 42,037 (number of population)

E= 5% (margin of error)

N
n = (1+ Ne ²)

42,037
n = (1+ 42,037(.05)²)

n = 400 respondents

31
Demand Forecast

The tables presented below are the factors used to derive at

the effective demand. Using the data gathered from the population

of the barangay and the annual growth of 1.7% the researchers

were able to project the future demand of the business.

Table 1.2

Effective Demand

Demand Forecast Analysis

Effective Demand
Number of Potential EFFECTIVE
(Monthly Income
Demand
YEAR Qualified (Question No.6,
and Allowance - DEMAND BY
Individuals 39.81%, Question FREQUENCY
9)
No. 4, 5, 10)
2017 42,037 40,166 726 33,376
2018 42,752 40,849 738 33,944
2019 43,478 41,544 751 34,521
2020 44,218 42,250 763 35,108
2021 44,969 42,968 776 35,705
2022 45,734 43,699 790 36,477

Table 1.2 shows that the population of the barangays

surrounding Mabini Extension totaled 42,037 that serves as the

32
number of qualified individuals. On the survey conducted, the

percentage of individuals who eat eggs and egg-based products

were multiplied on the qualified individuals to come up with

potential demand.In getting the effective demand, the potential

demand were multiplied in the percentage of qualified income

earners and students as well as the respondents willing to visit

and eat at EggSakto food shop. The effective demand frequency

reflects the effective demand multiplied by the percentage of

their visit frequency in the whole year.

Table 1.3

Total Annual Demand Frequency

33
 Qualified
Annual EFFECTIVE
Effective HOW OFTEN PERCENTAGE
FACTOR DEMAND
Demand
726 ONCE A WEEK 32% 48 11,147
726 TWICE A WEEK 27% 96 18,637
726 ONCE A MONTH 41% 12 3,592
T O T A L 33,376
738 ONCE A WEEK 32% 48 11,337
738 TWICE A WEEK 27% 96 18,954
738 ONCE A MONTH 41% 12 3,653
T O T A L 33,944
751 ONCE A WEEK 32% 48 11,529
751 TWICE A WEEK 27% 96 19,276
751 ONCE A MONTH 41% 12 3,716
T O T A L 34,521
763 ONCE A WEEK 32% 48 11,725
763 TWICE A WEEK 27% 96 19,604
763 ONCE A MONTH 41% 12 3,779
T O T A L 35,108
776 ONCE A WEEK 32% 48 11,925
776 TWICE A WEEK 27% 96 19,937
776 ONCE A MONTH 41% 12 3,843
T O T A L 35,705
790 ONCE A WEEK 32% 48 12,128
790 TWICE A WEEK 27% 96 20,465
790 ONCE A MONTH 41% 12 3,885
T O T A L 36,477

Table 1.3 above illustrates the total effective demand which

is multiplied to the buying frequency of the customers to get the

annual effective demand in terms of frequency.

34
Supply Forecast

The researchers were able to compute the total supply using

the frequency of how often the customers eat in a

restaurant.Table 4 shows the projected supply. A growth rate of

1.7% is used to determine the total supply of the succeeding

years.

Table 1.4

Supply Schedule

Supply Forecast Analysis

NUMBER OF Projected Annual

YEAR
INDIVIDUALS Supply

2017 42,037 31,139

2018 42,752 31,669
2019 43,478 32,207
2020 44,218 32,755
2021 44,969 33,312
2022 45,734 33,878

Table 1.4 shows projected annual supply derived from table 1.5

below

35
 Table 1.5

Total Annual Supply Frequency

Annual EFFECTIVE
YEAR SUPPLY HOW OFTEN PERCENTAGE
FACTOR SUPPLY

677 ONCE A WEEK 32% 48 10,400

677 TWICE A WEEK 27% 96 17,388
2017
677 ONCE A MONTH 41% 12 3,352
677        
      T O T A L 31,139
689 ONCE A WEEK 32% 48 10,577
689 TWICE A WEEK 27% 96 17,683
2018
689 ONCE A MONTH 41% 12 3,409
689   0% 0 0
      T O T A L 31,669
700 ONCE A WEEK 32% 48 10,757
700 TWICE A WEEK 27% 96 17,984
2019
700 ONCE A MONTH 41% 12 3,467
700   0% 0 0
      T O T A L 32,207
712 ONCE A WEEK 32% 48 10,940
712 TWICE A WEEK 27% 96 18,290
2020
712 ONCE A MONTH 41% 12 3,525
712   0% 0 0
      T O T A L 32,755
724 ONCE A WEEK 32% 48 11,126
724 TWICE A WEEK 27% 96 18,601
2021
724 ONCE A MONTH 41% 12 3,585
        33,312
737 ONCE A WEEK 32% 48 11,315
737 TWICE A WEEK 27% 96 19,094
2022
737 ONCE A MONTH 41% 12 3,624
         
      T O T A L 34,033

36
 Table 1.5 shows the total annual supply frequency. The

supply, which is the competitor’s potential buyers, comprises the

percentage who are satisfied with their service, afford their

prices, non-diabetics, and who will not visit Egg Sakto

multiplied to the qualified individuals. In getting the annual

supply frequency, supply is multiplied to the percentage of the

visit frequency of the respondents totaled in a year.

37
Demand-Supply Analysis

Using the annual demand in table 1.4 and annual supply in

table 1.5, researchers were able to determine the gap to which

business may share market.

Table 1.6

Demand-Supply Analysis

DEMAND AND SUPPLY ANALYSIS

UNSATIS MARKET Market Share
YEAR DEMAND SUPPLY
FIED SHARE Percentage
2017
33,376 31,139 2,237 8,126 24.35%
2018
33,944 31,669 2,275 8,264 24.35%
2019
34,521 32,207 2,314 8,404 24.35%
2020
35,108 32,755 2,353 8,547 24.35%
2021
35,705 33,312 2,393 8,693 24.35%
2022
36,477 33,878 2,599 8,881 24.35%

Table 1.6shows theMarket share of 24.35% in the first year which

is computed by dividing the capacity which is 8,126 over the

effective demand by frequency of 33,376.

38
 Table 1.7

Presentation of Utilized Capacity

Normal Cooking hours Normal % of

Utilize
Year capacity distributed for capacity utilize
Capacity
per day the operation per year capacity

1 105 55.55% 20,895 70% 8,126

2 105 55.55% 21,250 85% 10,033
3 105 55.55% 21,611 85% 10,204
4 105 55.55% 21,979 85% 10,378
5 105 55.55% 22,353 85% 10,555
6 105 55.55% 22,733 85% 10,734

Table 1.7 shows the utilized capacity. It is computed by

multiplying the normal capacity per day by 5hours cooking time

over 9 operation hours to 70% and to 199 operational days in a

year. The shop will not be operating in 104weekends and 11

holidays. Also, the researchers assumed that there is an average

of 20 tropical cyclones entering the country where 10 will be

typhoons and five of these will be destructive. In line with

this, the business will be closed for 5 operating days for each

typhoon.

II. Technical Aspect

39
 This portion of the study will discuss the context of

production and service process, where the store will be built,

project layout, costing of products and other technicalities

needed by the business. It also includes the description of the

equipment, machineries, and tools that will be used inside the

food shop.

40
 Table 2.1

Manufacturing Equipment to be used

Unit TOTAL
Description Items Quantity
Cost COST

Gas Range 1 20,000 20,000

Microwave 1 3,500 3,500

Oven

Coffee Maker 1 1,000 1,000

Water 1 3,000 3,000

Dispenser

41
 Juice

Dispenser 1 8,000 8,000

Refrigerator 1 20,000 20,000

Steamer 1 2,000 2,000

Mixer 2 2,600 5,200

TOTAL ₱ 62,700

Table 2.2

42
 Tools and Utensils

Unit
Description Items Quantity TOTAL COST
Cost

Bowls 20 15 ₱300

Can Openers 2 120 240

Chopping 2 120 240

Board

Knife 1 120 120

Glasses 70 45 3,150

Grater 1 120 120

Pitchers 15 120 1,800

Plates 50 80 4,000

43
Plate Rack 2 500 1,000

Cups and

Saucers 50 80 4,000

Service 5 120 600

Trays
Spoon and

Forks 50 35 1,750

Strainer 3 250 750

Tart molder 100 5.5 550

Pie molder 20 120 2,400

Leche flan 50 6.5 325

molder

44
 Measuring

cups and 2 300 600

spoons(1set)

5 100 500

Mixing bowl
TOTAL ₱25,095

Table 2.3

Equipment to be used

Description Item unit Unit Total Cost

cost

Generator 1 10,0000 10,000

Cash
1 6,000 6,000
Register

45
 1 1,000 1,000
Exhaust Fan

TOTAL 17,000

Table 2.4

Furniture and Fixtures to be Used

Unit
Description Items Quantity TOTAL COST
Cost

Air
1 30,000 30,000
Conditioner

46
Counter Desk 1 6,500 6,500

Dining 20 1,000 20,000

Chairs

Dining Tables 5 2,000 10,000

Kitchen Sink 1 7,000 7,000

Sound System 1 4,500 4,500

Wall Clock

2 250 500

Toilet Set 2 5,000 10,000

47
 Bathroom 2 250 500

Mirror

Preparation 1 9,000 9,000

Table

Glass Estante 1 3,500 3,500

Patio set 1 12,000 12,000

Television set 1 6,000 6,000

TOTAL ₱119,500

48
 Figure 2.1

Production Process

Purchase of
Supplies

Food Preparation
and Cooking
Process

Quality Assurance

49
 Packaging/storage

Plating

Serving

Production Flow

1. Purchasing of Supplies. The acquiring of goods will depend

on the product ingredients. Purchase can be daily depending

on the necessity and demands from the customers. Raw

materials shall be purchased in the Public Market of

Cabanatuan City.

2. Food Preparation and Cooking Process. Ingredients that will

be used in cooking and baking shall be prepared by the

cooks. After preparing the necessary ingredients, cooking

50
 procedure follows. The procedure will depend on the product

whether it is steamed or baked. Excess ingredients shall be

stored properly to avoid spoilage.

3. Quality Assurance. Cooks will inspect the prepared food

before packaging to ensure food quality.

4. Packaging. After products are being prepared, some of it

will be packed for the purpose of taking out while some will

be in a container and will be served in plate if dine in.

5. Plating. This is where products are garnished if dine-in.

6. Serving. Foods prepared will be served to the customers.

Figure 2.2

Service Process

Welcoming Customers

Presenting the Menu

Taking Order

Billing customers

51
 Receiving payment

Preparing order

Serving order

Service Process

1. Welcoming the Customers. The customer comes into the food

shop where they will be accommodated by the crew.

2. Presenting the Menu. Menu will be given to the customer for

them to choose their desired product.

3. Taking the Order. The cashier will take the order and give

a table number to the waiting customer if dine in.

4. Receiving the Payment. The cashier will receive the payment

for the ordered product.

52
 5. Food Preparation. Using the notes of the customer’s orders,

cooks will prepare the product ordered if dine in. If take-

out, the crew may give the packed product to the customer

if available after receiving the payment.

6. Serve Order. The customer’s order will be served by the

crew.

Project Location

The proposed project will be established at Mabini

Extension, Cabanatuan City in front of Honorato C. Perez Sr.

Memorial Science High School. The proposed size of land to be

rented is 6 x 10 meters.

Figure 2.3

Floor Plan

53
 Figure 2.4

Vicinity Map

54
 Figure 2.5

Proposed Location

Figure 2.6

Food Shop Perspective View

Front View

55
56
 Product Costing

     
Leche Flanado
  Raw Materials Cost
1 4 Egg (Egg yolks only) 6.00
2 23ml condensed milk 7.60
3 25ml evaporated milk 5.00
4 ¼ Dayap 1.00
5 Packaging 10.00
6 2 tbsp Sugar for caramel 3.45
8 Freight in 1.80
Total Cost 34.85

     
Jar of Tarts
  Raw Materials Cost
1 Egg ( 1 whole egg and 4 eggyolks) 8.55
2 30ml condensed milk 9.45
3 30 ml evaporated milk 4.75
4 1 pinch iodized salt 0.75
5 ¼ cup Butter 4.35
6 1.5 cup Sugar 9.30
7 Jar 28.20
9 Freight in 1.80
Total Cost 67.15

Eggsakto Pie
  Raw Materials Cost
1 Egg (3pcs whole & 1 eggyolk) 1.31

57
 2 1 cup flour 2.95
3 Pinch of salt 0.01
4 ½ cup unsalted butter 3.75
5 ¼ cup cold water 0.01
6 1/8 cup sugar 1.55
7 25ml evaporated milk 3.00
8 ½ tsp vanilla extract 0.07
11 Freight in 1.80
Total Cost 14.45

     
Meringue Jar
  Raw Materials Cost
1 1 Egg (white only) 2.25
2 2 cups sugar 12.41
3 ¼ tsp cream of tartar 0.88
4 packaging 28.20
5 ½ tsp Food coloring 0.18
7 Freight in 1.80
Total Cost 45.72

Cheesy Eggsaktoast
  Raw Materials Cost
1 1 Egg 3.00
2 1 Loaf bread 3.02
3 1 sachet small cheese 9.20
4 1/3 tbsp butter 0.12
5 packaging 2.00
7 Freight in 1.80
Total Cost 19.14
     

58
RECIPE

LECHE FLANADO
Serves: 4

Ingredients:
10 pieces egg yolks
1 110ml condensed milk
1 cup evaporated milk
1/2 teaspoon dayap zest

Method:

For the Caramel Syrup:

½ c packed brown sugar& 2 tablespoon water
In a pan, combine sugar and water. Cook over low heat and melt
the sugar completely. However, DO NOT STIR — let the sugar
dissolve on its own. Let it cook in low to medium heat. Cook
until it caramelizes.

1. Pour over prepared pan or llanera. Use immediately to avoid

lumps.
2. Add egg yolks and dayap zest. Continue whisking until well
incorporated.
3. Pour condense and evaporated milk gradually. Continue
whisking.
4. Pour mixture in llanera with caramel sauce at the bottom.
5. Using a steamer or a rice cooker, fill container with water
and top with steam plate. Cover and cook for 30-40 minutes
or when pricked with a toothpick, it comes out clean.

59
 6. Once cooked, let it cool and refrigerate to your liking.
Before serving, let llanera sit in hot water before running
a knife through its sides.

JAR OF TARTS

Serves: 1 jar

Freshly baked egg tarts with buttery base and soft egg custard
insides.

1. 280g Plain Flour

2. 1 Egg
3. 150g Salted Butter
4. A pinch of salt
5. Hot water

Filling

1. 150g fine sugar

2. 4 Whole Eggs
3. 250ml Evaporated Milk
4. 1/2 tspdayap zest
Method (for Pastry)

1. Cream butter with sugar, egg yolk and egg white and a pinch
of salt.
2. Add in flour and mix well. Once it is well mixed, using
hand, press the mixture together and form a dough. If the
dough is too wet or oily, do add some flour. Give it a few
knead.
3. Wrap the dough in a clingwrap. Put it into the fridge for
15mins to let it cool.

60
 4. Take the dough out of the fridge. Cut pastries into 15 equal
portion (about 38g each).
5. Roll individual dough into a ball. Using a tart case, press
the pastry ball into a flat piece. Line dough in the middle
of tart cases, lightly press the dough into the tart cases.

Method (for Filling)

1. Add sugar into hot water, mix until sugar completely

dissolved. Set aside and let it cool.
2. Beat eggs with milk, dayap zest and salt. Pour in sugar
water. Mix well.
3. Sift egg mixture TWICE to achieve smooth egg mixture.
4. Carefully pour egg mixture into each tart shells.
5. Bake tarts for 25mins at 180 degree, fan ON.

EGGSAKTO PIE

Serves: 8 slices

Ingredients:

Pie Dough:

 1 1/2 cups (198 g) all-purpose flour

 1/2 tsp fine sea salt
 1 tsp granulated sugar
 1/2 cup (4 oz/114 g) unsalted butter, cut into tablespoons,
cold
 2-3 Tbsp ice water

Filling:

 4 large egg yolks

 3/4 cup sweetened condensed milk
 1 cup evaporated milk
 1/4 tsp fine sea salt
 1 large egg white
 1/2 tspdayap zest

Directions:

Pie Dough:
61
 1. In a large bowl, combine flour, salt, and sugar. Cover and
let chill in the fridge or freezer until bowl is cold.
(About 5 minutes)
2. Using a pastry blender (or two forks), cut cold butter into
cold flour until mixture resembles coarse, pebbled sand. Add
ice water and fold to combine. Dough will be shaggy.
3. Dump dough onto a lightly floured work surface and knead
until mixture comes together. Pat dough to a thickness of
about 1/2-inch. Wrap in plastic wrap and let chill in the
fridge for at least 10 minutes.
4. Allow chilled dough to sit at room temperature for 5 minutes
before rolling. Roll dough on a lightly floured work surface
to about 11-inch in diameter and about 1/8-inch in
thickness. Place pie plate upside down over the rolled dough
to ensure it is the correct size.
5. Transfer dough to pie plate and firmly press into the bottom
and sides of plate. Trim excess dough leaving about 1/2-inch
overhang all around. Fold overhang into the pie and decorate
the edges as desired. Let chill in the fridge for 5-10
minutes.
6. Preheat oven to 400 degrees F. Line pie with parchment paper
and fill with pie weights (i.e. dried beans). Bake for 15
minutes. Remove pie weights and bake for another 3 minutes.
Allow pie crust to cool while you prepare filling.

Filling:

1. Lower oven temperature to 325 degrees F. In a large bowl,

whisk together egg yolks, condensed milk, evaporated milk,
salt, and dayap zest until smooth*. In a separate bowl, whip
egg whites to soft peaks. Gently fold egg whites into
batter.
2. Pour batter into par-baked pie crust. Bake for 45-50 minutes
until the surface is golden brown in color and the custard
just slightly jiggles in the center. Allow pie to cool to
room temperature before slicing. Once pie has cooled, you
can also store it in the fridge to chill of easier and
cleaner slicing.

62
MERINGUE JAR

Serves: 2 jars

Ingredients

o 2 cups granulated sugar

o 8 egg whites
o 1/4 teaspoon cream of tartar

Preparation

1. Preheat the oven to 250 degrees.

2. Line 2 baking sheets with parchment paper or foil. On

each, draw 10 4-inch circles.

3. Mix the sugars and set aside.

4. In a bowl or electric mixer, beat the egg whites until

foamy. Add the cream of tartar. Continue to beat, adding
1 tablespoon of sugar at a time and beating well after
each addition. This will take about 10 minutes.

5. Add the vanilla and beat at high speed until stiff and
glossy.

63
 6. Using a pastry tube fitted with a large plain tip,
pipe the meringue in coils starting at the center and
continuing to the outside of each circle.

7. Bake about 1 hour, until cream colored and firm. Leave

the meringues in the turned-off oven for several hours or
overnight without opening the oven door.

8. When ready to serve, carefully peel away the paper or

foil.

Cheesy Baked Egg Toast

Serves: 1

Ingredients:

Egg
Sandwich bread
Butter
Salt and pepper
Shredded cheese

Instructions:

Using a pointy-tipped teaspoon (or a butter knife), create the

corners of the edges for the rectangle on your bread, pressing
almost to the crust edges. Press down to create the rectangle.
Using the teaspoon, gently press the bread down to form the
inside of the rectangle without tearing.
Repeat for every slice of bread you wish to make
Season the bread with salt and pepper.
Crack one egg into each slice of bread prepared; season the egg
on top.
Butter the edges of the bread gently, being careful not to touch
the egg.
Sprinkle shredded cheese onto the butter.
Spray your small baking tray or tin foil with cooking spray
before placing into the toaster oven. Toast in your toaster oven
(or covered sauté pan), observing as it cooks, until the egg

64
appears fried, about 10 or so minutes.
Eat with fork and knife or as you would a piece of regular toast.

Utilities

The proposed business’ water supply will be provided by

Cabanatuan City Water District while Cabanatuan Electric

Corporation (CELCOR) will supply electricity for the said

establishment. Internet connection will be provided by the

Philippine Long Distance Telephone (PLDT) Company. The Liquid

Petroleum Gas (LPG) is available from supplier situated near the

vicinity of the proposed business.

Cleaning and Waste Disposal Method

Waste will be segregated into biodegradable and non-

biodegradable. Left overs and spoiled foods shall be disposed as

soon as possible to avoid unnecessary smell. Recyclable materials

like plastic bottles shall have their own container.

All tools and equipment that are used for the operations

should be cleaned by the assigned personnel in order to maintain

65
a food safety working place. Materials should be placed properly

on their designated area.

Safety Measures

To maintain the safety in the workplace, tools and equipment

to be used in the operation of the business will be cleaned by

the assigned personnel regularly. The materials should be placed

properly on their designated area.

The cook and the assistant cook are in charge to ensure that

the work area is safe and that no one is working with a burn or

cut, as these can lead to a food-borne illness during and at the

end of a shift.

The cashier is responsible not just for accurately and

efficiently operating the cash register while providing prompt

and friendly customer oriented service but also in maintaining

the cleanliness of the store area.

66
III. Management Aspect

Management is one of the important aspects in establishing a

business. This aspect will look at all of the possibilities that

could occur during the study and implies a clear and precise

identification of duties and responsibilities. It is the

coordination of the activities of the enterprise in accordance

with certain policies and in achievement of clearly defined

objectives. The central idea of management is to make every

action or decision help achieve a careful chosen goal.

This aspect describes the form of business organization,

legal requirements to be submitted, form of organization,

structure of the organization, the number of personnel needed,

their qualifications and their compensation, and project

schedule.

Legal Requirements

67
 Before the operation starts, there are requirements needed

to be complied in a certain business like permits and licenses

among others. The following are the legal requirements and

required by the City Mayor’s Office Business Permit and License

Divisions from the business:

1. Picture of the establishment and sketch

2. Barangay business clearance

3. Community Tax Certificate (CEDULA)

4. Business Name Registration Form:

a. Department of Trade and Industry

5. Contract of Lease (for leaseholders)

6. Fire Safety Inspection Certificate

7. Billboards, Signs, Signboards and Advertisement Permit

8. Sanitary Permit

9. Health Permit

Conclusion

This type of business provides the following perceptions:

1. It is easier and inexpensive to organize as compared to

other forms of business ownership.

2. It is the simplest and most flexible business structure.

3. The sole proprietor has control and full decision-making

power over policies and capital investment.

4. Fewer requirements are needed from the sole proprietorship.

68
 5. Sole proprietorship is least regulated by the government

over other forms of businesses.

Organizational Structure

The organizational structure of this business shall be

organized in a hierarchical form where the general manager or the

owner being in the highest position. The owner is the one who

plans, decides and assumes all the risks and losses. He is also

responsible for decision making and supervision of the overall

operations of the said business.

Under the owner are the cashier, cook, security guard,

service crews, and dishwasher.

Figure 3.1

69
 Organization Chart

C
O
e
n
w
h
s
a
t
u
c
v
r
e
a
w
h
s
i
S
D

C
k
o
d
a
u
G
w
r
e
y
C
h
r
i
e

Personnel Qualifications, Duties, and Responsibilities

The qualifications, policies, duties and responsibilities of

such personnel are enumerated below:

70
 COOK

Qualifications: Duties and Responsibilities:

1. Graduate of any food 1. Prepares and cooks food

related courses. 2. Ensures the quality of the

2. Must have high food to be prepared and

standards in to be served

cleanliness and 3. Manages the kitchen, food

hygiene. operation, ordering of

3. Must be hardworking supplies, and directing

and ready to work staff for general food

under pressure. service and functions

4. Must be 18 years old

and above.

5. Must have a background

in baking

6. Must be physically fit

CASHIER

71
Qualifications: Duties and Responsibilities:

1. Must be a college 1. Responsible for cash

undergraduate with collections due from the

knowledge in customers for goods or

fundamental accounting services rendered by the

and computer business.

literature. 2. Shall be responsible for

2. Must have good moral signing on and off the

character. cash register.

3. Must be literate in 3. Counts accurately the

operating cashier amount tendered.

equipment. 4. Greets the customers.

4. Must be 18 to 25 years 5. Guides and solves queries

old. of customers.

5. Must have a pleasing

personality.

SERVICE CREW
Qualifications: Duties and Responsibilities:

1. Must be at least high 1. Takes and serves order/s

graduate or college of the customers.

level. 2. Serves as maintenance

2. Must have a pleasing personnel of the

72
 personality and good establishment.

interpersonal skills. 3. Maintains cleanliness and

3. Must be service oriented sanitation standards by

and can work with less using machine or manual

supervision. cleaning methods.

4. Must be physically fit to

work.

5. Must be courteous all the

time.

DISHWASHER
Qualifications: Duties and Responsibilities:

1. Must be at least high 1. Washes the dishes,

school graduate. glassware, flatware, pots,

2. Must know how to handle or pans, using dishwasher

and manage dishes or by hand.

properly. 2. Places clean dishes,

utensils, or cooking

73
 equipment in the storage

area.

3. Transfer supplies or

equipment between storage

and work areas, by hand or

using hand trucks.

4. Maintain kitchen work

areas, equipment or

utensils in clean and

orderly condition.

SECURITY GUARD
Qualifications: Duties and Responsibilities:

1. Patrol premises to prevent

1. Filipino citizen
and detect signs of
2. High school graduate
intrusion and ensure
3. Physically and mentally
security of doors and
fit
windows.
4. At least eighteen (18)
2. Monitor and authorize
years of age but not more
entrance and departure of
than fifty (50) years old
employees, visitors, and
5. Has undergone pre-
other persons to guard

74
licensing training course against theft and maintain

security of premises.

3. Call police or fire

departments in cases of

emergency, such as fire

or presence of

unauthorized persons.

4. Warn persons of rule

infractions or

violations, and apprehend

or evict violators from

premises, using force

when necessary.

75
 Table 3.1

Manning Complement

Position Number of Employees

Cook 2
Cashier 1
Service crew 2
Dishwasher 1
Security Guard 1
Total 7

This table shows the number of personnel in the business.

The owner is responsible in managing the regular work of each

personnel in order to maintain effective and efficient

operations.

76
 The business shall be consisted of two cooks to prepare

foods, one cashier to receive the payments, two service crews to

take and give orders of the customers, one security guard to

ensure the safety of the place, and one dishwasher to wash the

dishes and maintain the cleanliness of the kitchen.

Compensation Scheme

The salaries of the employees shall be computed on a monthly

basis and paid in portion at least twice a month. The first

portion which consists of one half of the computed basic pay and

he shall be paid not later than the 15th day of each month while

the second portion shall be paid not later than the 30th day of

each month.

The cooks shall be paid PHP 354 per day, the security guard

shall be paid at a rate of PHP 333 per day, and PHP 291 per day

for the cashier, service crew, and dishwasher.

77
 Table 3.2

COMPENSATION AND BENEFITS

Employee Quantity 1st year 2nd year 3rd year 4thyear 5th year 6th year
Security 120,5
Guard 1 104,000.00 107,120.00 110,333.60 113,643.61 117,052.92 64.50
105,4
Dishwasher 1 91,000.00 93,730.00 96,541.90 99,438.16 102,421.30 93.92
210,9
Service Crew 2 182,000.00 193,083.80 193,083.80 198,876.31 204,842.60 87.84
105,4
Cashier 1 91,000.00 93,730.00 96,541.90 99,438.16 102,421.30 93.92
256,1
Cook 2 221,000.00 227,630.00 234,458.90 241,492.67 248,737.45 99.57
798,7
Total 7 689,000.00 715,293.80 730,960.10 752,888.90 775,475.57 39.75

Table 3.3

SCHEDULE OF EMPLOYER'S SHARE (SSS, PhilHealth, PAG-IBIG)

Employee Quantity 1st year 2nd year 3rd year 4thyear 5th year 6th year
11,067.
Security Guard 1 9,591.60 9,591.60 10,034.40 10,034.40 10,626.00 60
Dishwasher 1 9,591

78
 8,708.40 8,708.40 9,150.00 9,150.00 9,591.60 .60
19,183.
Service Crew 2 17,416.80 17,416.80 18,300.00 18,300.00 19,183.20 20
9,591
Cashier 1 8,708.40 8,708.40 9,150.00 9,150.00 9,591.60 .60
23,020.
Cook 2 20,068.80 20,952.00 21,252.00 22,135.20 22,135.20 80
72,454.
Total 7 64,494.00 65,377.20 67,886.40 68,769.60 71,127.60 80

Organizational Policies

Certain policies must be observed in the organization. The

following will be implemented by “Egg Sakto”:

The food shop shall be open from 10:00 am to 6:00 pm, from Monday

to Friday.

1. All employees must wear their uniforms during business hours

and they are not allowed to wear their uniforms before or

after their shifts due to sanitary concerns.

2. The employees should stay in the shop during their shifts

and are not allowed to leave the premises without

permission.

3. Tattoos should not be visible and should be hidden under the

uniform.

79
 4. The employees shall make sure that the shop is clean and

everything is in order before leaving the shop.

5. The employee should be in the store 1 hour before the store

opens and there will be grace period of 15 minutes. A salary

deduction equivalent to half hour shall be charged against

the late employee depending on the number of minutes late.

6. Physical, sexual, and emotional abuse against employees

shall not be tolerated.

7. Compensation shall be given on the 15th and 30th day of the

month.

8. Each employee has 8-hour shift respectively.

Rules and Regulations

The following rules and regulations shall be observed in the

restaurant premises:

1. The customer is not allowed to smoke inside the shop.

2. Firearms and any deadly weapons are not allowed inside the

store premises.

3. Customers are responsible for their personal belongings when

inside the store premises and employees/management shall not

be held liable for the loss of their belongings.

4. Customers are advised to sit on the provided seats while

waiting for their orders.

80
 5. Personnel rudeness to the customer will not be tolerated and

must be punishable by the management.

6. Customers can go directly to the service personnel and air

their feedback and ideas.

Projected Time Table

July2017

August
September
October
November
December
January2018
February
March
April
May
2018June
Activities to
be implemented

Conceptualizat
ion of the
Feasibility
Study
Data Gathering
Project
feasibility
study
Sourcing and
Allocation of
funds
Securing of
permits and
licenses
Renovation of
the place
Hiring of
Staffs
Purchase of

81
Equipment
Advertising
and Promotion
Actual
Operation

IV. Financial Aspect

This aspect is considered as the most important aspect of

any business operation. It provides planning of financial needs

to be done and investment to be outsourced.

It presents five-year projection of business activities. It

also presents financial analysis that will be used by the

researchers to assess the profitability and viability of the

proposed business.

Financial Assumptions

1. All sales are cash sales.

2. All purchases are cash purchases.

3. All expenses during the year will be paid in cash.

4. All machinery and equipment, tools and utensils, furniture

and fixtures will be purchased for. It will be depreciated

82
 using straight line basis with an estimated useful life of 5

years and 10% salvage value.

5. The business constructed leasehold improvements and will be

depreciated using straight line basis with an estimated

useful life of 10 years.

6. Total gross of employer’s share is increasing by 3% yearly.

7. The SSS, Pag-IBIG and Philhealth payable incurred in the

last quarter are to be paid on the following year.

8. Other BIR Rulings are not applied for simplicity as well as

business taxes like VAT.

9. BMBE (RA 9178) registrant is not required to pay a minimum

wage payment and tax exempt.

10. Under this code, licensures expense should not exceed php.

2,000.00.

11.Cash withdrawal of the owner is 50% of net income.

12.The percentage increase in selling price and expenses is 3%.

13.Production is equal to sales.

83
Source of Capital

The initial capital will come from the investment capital of

the owner. The capital will be used for the acquisition of

machineries and equipment, furniture and fixture, tool and

utensils, supplies and other expenses for the operation of the

business. The proposed business will have an investment of PHP

1,033,559.02.

Schedule 1

Project Cost
Total Project Cost
Acquisition of Property and Equipment

Leasehold Improvement 400,000.00

Manufacturing Equipment 62,700.00

Office Equipment 18,000.00

Furniture and Fixtures 119,500.00

Other Equipment 25,095.00

Total Acquired Property and Equipment 625,295.00

84
Working Capital Needed 401,604.09

Unrestricted Cash 6,659.93

Total Project Cost 1,033,559.02
 Schedule 2

Working Capital

Working Capital Needed - 2 months

Cost of Good Sold 266,154.55

Salaries and Wages - General/Admin 78,000.00

SSS, PHIC & HDMF - Employer
Contribution 7,404.20

Taxes and Licenses 3,865.00

Rent expense 25,000.00

Utilities 11,432.00

Supplies 6,415.00

Advertising 3,333.33

Total Working Capital Needed 401,604.09

85
 Schedule 3

Gross Sales

Year Foods Drinks Total

1 968,481.00 1,662,134.00 2,630,615.00

2 1,014,493.53 1,741,101.99 2,755,595.52
3 1,062,692.12 1,823,821.74 2,886,513.86
4 1,113,180.62 1,910,471.51 3,023,652.14
5 1,166,067.83 2,001,238.01 3,167,305.85
6 1,221,467.72 2,096,316.83 3,317,784.55
TOTAL     17,781,466.91

86
87
 Schedule 4

Sales from Foods

1st Year 2nd Yr 3rd Yr

  Demand 1st yr SP 1st yr Sales Demand 2nd yr SP 2nd yr Sales Demand 3rd yr SP 3rd yr Sales

Leche
Flanado 5,838.00 69.00 402,822.00 5,937.25 71.07 421,960.07 6,038.18 73.20 442,007.40

Jar of Tarts 2,498.00 89.00 222,322.00 2,540.47 91.67 232,884.52 2,583.65 94.42 243,948.86

EggSakto
Pie 5,007.00 39.00 195,273.00 5,092.12 40.17 204,550.42 5,178.69 41.38 214,268.61

Meringue 1,524.00 69.00 105,156.00 1,549.91 71.07 110,151.96 1,576.26 73.20 115,385.28

Cheesy Egg
Toast 1,626.00 35.00 56,910.00 1,653.64 36.05 59,613.79 1,681.75 37.13 62,446.05

Total     982,483.00     1,029,160.77     1,078,056.20

88
4th Yr 5th Yr 6th yr
Demand 4th yr SP 4th yr Sales Demand 5th yr SP 5th yr Sales demand 6th yr sp 6th yr sales

6,140.83 75.40 463,007.17 6,245.22 77.66 485,004.64 6,172.97 79.99 493,775.24

2,627.58 97.25 255,538.87 2,672.24 100.17 267,679.52 2,522.93 103.18 260,304.48

5,266.72 42.62 224,448.51 5,356.26 43.89 235,112.06 5,648.58 45.21 255,381.94

1,603.05 75.40 120,867.24 1,630.30 77.66 126,609.64 1,685.22 79.99 134,800.47

1,710.34 38.25 65,412.86 1,739.42 39.39 68,520.62 1,902.81 40.57 77,205.59

    1,129,274.65     1,182,926.48     1,221,467.72

89
90
 Schedule 5

Sales from Drinks

1st Year 2nd Yr 3rd yr

  Demand 1st yr SP 1st yr Sales Demand 2nd yr SP 2nd yr Sales 3rd Yr Demand SP 3rd yr Sales

Softdrinks
8oz 7,267.00 20.00 145,340.00 7,390.54 20.60 152,245.10 7,516.18 21.22 159,478.27

Softdrinks
12oz 4,127.00 25.00 103,175.00 4,197.16 25.75 108,076.84 4,268.51 26.52 113,211.58

Green
Tea 4oz 4,975.00 35.00 174,125.00 5,059.58 36.05 182,397.68 5,145.59 37.13 191,063.39

Green
Tea 8oz 3,383.00 45.00 152,235.00 3,440.51 46.35 159,467.68 3,499.00 47.74 167,043.99

Green
Tea 9oz 1,791.00 55.00 98,505.00 1,821.45 56.65 103,184.97 1,852.41 58.35 108,087.29

Coffee
6oz 13,093.00 15.00 196,395.00 13,315.58 15.45 205,725.73 13,541.95 15.91 215,499.76

Coffee
8oz 6,567.00 20.00 131,340.00 6,678.64 20.60 137,579.96 6,792.18 21.22 144,116.39

Coffee 67,747.71

91
12oz 2,587.00 25.00 64,675.00 2,630.98 25.75 2,675.71 26.52 70,966.40

Juice 8oz 10,547.00 35.00 369,145.00 10,726.30 36.05 386,683.08 10,908.65 37.13 405,054.39

Juice
12oz 4,179.00 39.00 162,981.00 4,250.04 40.17 170,724.23 4,322.29 41.38 178,835.34

Juice16oz 2,587.00 45.00 116,415.00 2,630.98 46.35 121,945.88 2,675.71 47.74 127,739.53

Total     1,714,331.00     1,795,778.87     1,881,096.32

92
4th Yr 5th Yr 6th
Demand 4th yr SP 4th yr Sales Demand 5th yr SP 5th yr Sales demand 6th sp 6th sales

7,643.95 21.85 167,055.08 8,728.12 21.38 186,647.96 8,876.50 22.03 195,515.60

4,341.08 27.32 118,590.26 3,831.86 25.89 99,194.17 3,897.00 26.66 103,906.88

5,233.06 38.25 200,140.81 15,008.64 32.64 489,878.50 15,263.79 33.62 513,152.63

3,558.48 49.17 174,980.25 6,173.55 43.89 270,986.96 6,278.50 45.21 283,861.55

1,883.90 60.10 113,222.52 3,027.40 55.15 166,961.07 3,078.87 56.80 174,893.39

13,772.16 16.39 225,738.15 12,772.86 16.88 215,639.49 12,990.00 17.39 225,884.52

6,907.64 21.85 150,963.36 3,831.86 21.38 81,943.01 3,897.00 22.03 85,836.12

2,721.19 27.32 74,338.02 2,767.45 28.14 77,869.82 2,814.50 28.98 81,569.41

11,094.09 38.25 424,298.53 5,960.67 33.77 201,263.52 6,062.00 34.78 210,825.55

4,395.77 42.62 187,331.80 3,618.98 39.39 142,561.66 3,680.50 40.57 149,334.77

2,721.19 49.17 133,808.43 1,516.91 45.02 68,291.86 1,542.70 46.37 71,536.40

    1,970,467.21     2,001,238.01     2,096,316.83

93
 Schedule 6

Projected Total Raw Materials Used

Year Foods Drinks Total

1 532,785.48 811,787.04 1,344,572.52
2 558,098.12 850,355.04 1,408,453.16
3 584,613.36 890,755.41 1,475,368.77
4 612,388.34 933,075.20 1,545,463.54
5 641,482.91 977,405.60 1,618,888.52
6 671,959.77 1,023,842.14 1,695,801.91
Total 3,601,327.99 5,487,220.44 9,088,548.42

94
 Schedule 7

Raw Materials Used for foods

  1st year 2nd year 3rd year 4th year 5th year 6th year Total

Leche Flanado 197,738.90 207,133.48 216,974.39 227,282.84 238,081.05 249,392.28 1,336,602.93

Jar of Tarts 155,720.85 163,119.15 170,868.94 178,986.92 187,490.59 196,398.27 1,052,584.72

EggSakto Pie 75,029.59 78,594.25 82,328.26 86,239.68 90,336.92 94,628.83 507,157.53

Meringue 70,820.28 74,184.95 77,709.48 81,401.46 85,268.84 89,319.96 478,704.97

Cheesy Egg
Toast 33,475.86 35,066.30 36,732.30 38,477.45 40,305.51 42,220.43 226,277.85

Total 532,785.48 558,098.12 584,613.36 612,388.34 641,482.91 671,959.77 3,601,327.99

95
 Schedule 8

Raw Materials used for drinks

  1st Year 2nd year 3rd year 4th year 5th year 6th yr total

Softdrinks
8oz 78,489.58 82,218.62 86,124.83 90,216.62 94,502.81 98,992.64 530,545.09

Softdrinks
12oz 46,315.26 48,515.70 50,820.68 53,235.17 55,764.37 58,413.74 313,064.92

Green Tea
4oz 163,028.60 170,774.09 178,887.57 187,386.51 196,289.25 205,614.95 1,101,980.97

Green Tea
8oz 68,328.64 71,574.93 74,975.46 78,537.54 82,268.86 86,177.46 461,862.89

Green Tea
9oz 33,648.70 35,247.35 36,921.95 38,676.11 40,513.62 42,438.42 227,446.15

Coffee 6oz 87,520.20 91,678.28 96,033.92 100,596.49 105,375.83 110,382.24 591,586.96

96
Coffee 8oz 40,978.08 42,924.95 44,964.31 47,100.57 49,338.32 51,682.38 276,988.60

Coffee 12oz 40,486.55 42,410.07 44,424.97 46,535.60 48,746.50 51,062.45 273,666.14

Juice 8oz 107,985.36 113,115.74 118,489.87 124,119.33 130,016.24 136,193.31 729,919.85

Juice 12oz 94,284.21 98,763.65 103,455.91 108,371.10 113,519.82 118,913.14 637,307.84

Juice16oz 50,721.86 53,131.66 55,655.94 58,300.15 61,069.99 63,971.43 342,851.03

Total 811,787.04 850,355.04 890,755.41 933,075.20 977,405.60 1,023,842.14 5,487,220.44

Schedule 9

Electricity Allocation

Electricity Allocation

  KW/MO Quantity Total KW/MO Rate Total Cost

97
Microwave Oven 22 1 22 16 352

Electric mixer 1.5 2 3 16 48

Coffee Maker 6 1 6 16 96

Refrigerator 55 1 55 16 880

Allocated to
      1,376
Production

Sound System 5 1 5 16 80

Airconditioner 96 1 96 16 1,536

Flatscreen TV 21 1 21 16 336

Lights 3 9 27 16 48

Exhaust Fan 3 1 3 16 48

Cash Register 5 1 5 16 80

Water
32 1 32 16 512
Dispenser

Allocated to
Operating         2,640
Expense

98
TOTAL(PHP)         4,016

99
 Schedule 10

Schedule of Employee Wages and Other Benefits

Quanti
Employee ty 1st year 2nd year 3rd year 4thyear 5th year 6th year Total

Security 120,56
Guard 1 104,000.00 107,120.00 110,333.60 113,643.61 117,052.92 4.50 672,714.63

105,49
Dishwasher 1 91,000.00 93,730.00 96,541.90 99,438.16 102,421.30 3.92 588,625.28

Service 210,98
Crew 2 182,000.00 193,083.80 193,083.80 198,876.31 204,842.60 7.84 1,182,874.35

105,49
Cashier 1 91,000.00 93,730.00 96,541.90 99,438.16 102,421.30 3.92 588,625.28

256,19
Cook 2 221,000.00 227,630.00 234,458.90 241,492.67 248,737.45 9.57 1,429,518.58

798,73
Total 7 689,000.00 715,293.80 730,960.10 752,888.90 775,475.57 9.75 4,462,358.12

100
 Schedule 11

Schedule of Employer’s share for five years

Quantit
Employee y 1st year 2nd year 3rd year 4thyear 5th year 6th year Total

Security 11,067.6
Guard 1 9,591.60 9,591.60 10,034.40 10,034.40 10,626.00 0 60,945.60

9,591.
Dishwasher 1 8,708.40 8,708.40 9,150.00 9,150.00 9,591.60 60 54,900.00

19,183.2
Service Crew 2 17,416.80 17,416.80 18,300.00 18,300.00 19,183.20 0 109,800.00

9,591.
Cashier 1 8,708.40 8,708.40 9,150.00 9,150.00 9,591.60 60 54,900.00

Cook 2 23,020.8

101
 20,068.80 20,952.00 21,252.00 22,135.20 22,135.20 0 129,564.00

72,454.8
Total 7 64,494.00 65,377.20 67,886.40 68,769.60 71,127.60 0 410,109.60

102
 Schedule 12

Utilities Expense

Monthly Annually
Electricity 4,016.00 48,192.00
Water 700.00 8,400.00
Wi-Fi 1,000.00 12,000.00
TOTAL (PHP) 5,716.00 68,592.00

Schedule 13

Rent Expense

Monthly Annually
Rent Expense 12,500 150,000
TOTAL (PHP) 12,500 150,000

103
 Schedule 14

Advertising Expense

Advertising Expense
  Annually
Flyers 1,500
Tarpaulins 5,000
Radio Advertisement 13,500
Total(PHP) 20,000

Schedule 15

Permits and Licenses Fees

Schedule of Permits and Licenses

BIR 500.00
DTI or SEC 500.00
Business Permit 2,015.00
Other Licenses 850.00
Total Taxes and Licenses 3,865.00

104
 Schedule 16

Supplies Expense

Supplies Quantity Price Total Price

Apron 5pcs 15.00 75.00
Hair Net 5pcs 3.00 15.00
Scotch Tape 10pcs 5.00 50.00
Receipt
Paper 10 rolls 30.00 300.00
Stapler &
Staple 1set 80.00 80.00
Scissor 2pcs 15.00 30.00
Calculator 2pcs 60.00 120.00
Tissue
Napkins 10packs 50.00 500.00
Bathroom
Tissue 80 rolls 9.00 720.00
Sponge 60pcs 10.00 600.00
Fire
Extinguisher 1pc 2,800.00 2,800.00
Ballpen 1set 50.00 50.00
Rag 100pcs 5.00 500.00
Doormat 20pcs 50.00 1,000.00
Name Tag 6pcs 30.00 180.00
Trash Bins 4pcs 250.00 1,000.00
Table
Number 20pcs 50.00 1,000.00
LPG 12pcs 480.00 5,760.00
Purified 398 dispenser
Water gallons 25.00 9,950.00
Pie Box 1194pcs 10.00 11,940.00
hand soap 20pcs 10.00 200.00
Dishwashing
liquid 24 bottles 30.00 720.00
uniforms 6pcs 150.00 900.00
Total     38,490.00

105
 Schedule 17

Operating Expenses

Account Name 1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year Total

Salaries and Wages -

General/Admin 468,000.00 482,040.00 496,501.20 511,396.24 526,738.12 542,540.18 3,027,215.74

SSS, PHIC & HDMF -

Employer Contribution 44,425.20 44,425.20 46,634.40 46,634.40 48,992.40 49,434.00 280,545.60

Depreciation Expense 65,267.10 65,267.10 65,267.10 65,267.10 65,267.10 65,267.10 391,602.60

Taxes and Licenses 3,865.00 3,865.00 3,865.00 3,865.00 3,865.00 3,865.00 23,190.00

Rent expense 150,000.00 154,500.00 159,135.00 163,909.05 168,826.32 173,891.11 970,261.48

Utilities 68,592.00 70,649.76 72,769.25 74,952.33 77,200.90 79,516.93 443,681.17

Supplies 38,490.00 39,644.70 40,834.04 42,059.06 43,320.83 44,620.46 248,969.10

106
Advertising 20,000.00 5,000.00 2,000.00 1,000.00 1,000.00 1,000.00 30,000.00

Total Operating Expenses 858,639.30 865,391.76 887,005.99 909,083.18 935,210.68 960,134.77 5,415,465.69

Schedule 18

Schedule of Cost of Goods Sold

  Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Total

Total RMU 1,344,572.52 1,408,453.16 1,475,368.77 1,545,463.54 1,618,888.52 1,695,801.91 9,088,548.42

Add: Direct
Labor 241,068.80 248,582.00 255,710.90 263,627.87 270,872.65 278,334.77 1,558,196.98

Add: Factory
Overhead 11,286.00 11,286.00 11,286.00 11,286.00 11,286.00 11,286.00 67,716.00

Total Cost of

107
Good Sold 1,596,927.32 1,668,321.16 1,742,365.67 1,820,377.41 1,901,047.16 1,985,422.68 10,714,461.41

Schedule 19

Depreciation – Leasehold Improvement

Depreciable Useful Annual

Name of Assets Unit Cost Quantity Total Cost Salvage Value
Cost Life Depreciation

Leasehold
Improvement 400,000.00 1.00 400,000.00 40,000.00 360,000.00 10.00 36,000.00

108
 leasehold improvement

  QTY   PRICE TOTAL

lightings       25,142.00

cement 65 bags 220 14,300.00

10mm steel bar 100 pcs 128 12,800.00

12mm steel bar 80 pcs 162 12,960.00

1/2 plywood 30 pcs 335 10,050.00

glass 50 sqm 30 1,500.00

gravel 22 m3 450 9,900.00

sand 28 m3 400 11,200.00

white sand 8 m3 450 3,600.00

corrugated galvanized iron sheet 69 l.m 270 18,630.00

2" nail 10 kg 45 450.00

3" 6 kg 43 258.00

cwn # 3 10 kg 75 750.00

scaffolds and others       11,602.00

finishing materials       20,000.00

109
labor       246,858.00

TOTAL       400,000.00
 Schedule 20

Depreciation – Machineries and Equipment

Annual
Name of Assets Unit Cost Quantity Total Cost Salvage Value Depreciable Cost Useful Life
Depreciation

Gas Range 20,000.00 1.00 20,000.00 2,000.00 18,000.00 5.00 3,600.00

Refrigerator 20,000.00 1.00 20,000.00 2,000.00 18,000.00 5.00 3,600.00

Microwave Oven 3,500.00 1.00 3,500.00 350.00 3,150.00 5.00 630.00

Steamer 2,000.00 1.00 2,000.00 200.00 1,800.00 5.00 360.00

Electric Mixer 2,600.00 2.00 5,200.00 520.00 4,680.00 5.00 936.00

Coffee Maker 1,000.00 1.00 1,000.00 100.00 900.00 5.00 180.00

Dispensers 11,000.00 1.00 11,000.00 1,100.00 9,900.00 5.00 1,980.00

TOTAL     62,700.00       11,286.00

110
111
 Schedule 21

Depreciation – Tools and Utensils

Depreciable Annual
Name of Assets Unit Cost Quantity Total Cost Salvage Value Useful Life
Cost Depreciation

Measuring Cup &

Spoons Set 300.00 2.00 600.00 60.00 540.00 5.00 108.00

Bowls 50.00 20.00 1,000.00 100.00 900.00 5.00 180.00

Can Openers 120.00 2.00 240.00 24.00 216.00 5.00 43.20

Chopping Board 120.00 2.00 240.00 24.00 216.00 5.00 43.20

Water Pitcher 250.00 15.00 3,750.00 375.00 3,375.00 5.00 675.00

Glasses 45.00 70.00 3,150.00 315.00 2,835.00 5.00 567.00

Grater 120.00 1.00 120.00 12.00 108.00 5.00 21.60

112
Strainer 250.00 3.00 750.00 75.00 675.00 5.00 135.00

Knife 120.00 1.00 120.00 12.00 108.00 5.00 21.60

Plate 80.00 50.00 4,000.00 400.00 3,600.00 5.00 720.00

Spoons and Forks 35.00 50.00 1,750.00 175.00 1,575.00 5.00 315.00

Tart Molder 5.50 100.00 550.00 55.00 495.00 5.00 99.00

Pie Molder 120.00 20.00 2,400.00 240.00 2,160.00 5.00 432.00

Leche Flan Molder 6.50 50.00 325.00 32.50 292.50 5.00 58.50

Plate Rack 500.00 2.00 1,000.00 100.00 900.00 5.00 180.00

Mixing Bowl 100.00 5.00 500.00 50.00 450.00 5.00 90.00

Cups and Saucers 80.00 50.00 4,000.00 400.00 3,600.00 5.00 720.00

Service Trays

113
 120.00 5.00 600.00 60.00 540.00 5.00 108.00

Total Others     25,095.00       4,517.10

114
 Schedule 22

Depreciation – Furniture and Fixtures

Name of Salvage Depreciab Useful Annual

Unit Cost Quantity Total Cost
Assets Value le Cost Life Depreciation

Air
Condition 30,000.00 1.00 30,000.00 3,000.00 27,000.00 5.00 5,400.00

Counter
Desk 6,500.00 1.00 6,500.00 650.00 5,850.00 5.00 1,170.00

Dining
Chairs 1,000.00 20.00 20,000.00 2,000.00 18,000.00 5.00 3,600.00

Dining
Tables 2,000.00 5.00 10,000.00 1,000.00 9,000.00 5.00 1,800.00

Kitchen
Sink 7,000.00 1.00 7,000.00 700.00 6,300.00 5.00 1,260.00

Sound
System 4,500.00 1.00 4,500.00 450.00 4,050.00 5.00 810.00

Television
Set 6,000.00 1.00 6,000.00 600.00 5,400.00 5.00 1,080.00

Wall Clock 250.00 2.00 500.00 50.00 450.00 5.00 90.00

Toilet Set 5,000.00 2.00 10,000.00 1,000.00 9,000.00 5.00 1,800.00

Bathroom
Mirror 250.00 2.00 500.00 50.00 450.00 5.00 90.00

Glass
Estante 3,500.00 1.00 3,500.00 350.00 3,150.00 5.00 630.00

patio set 12,000.00 1.00 12,000.00 1,200.00 10,800.00 5.00 2,160.00

115
Preparatio
n Table 9,000.00 1.00 9,000.00 900.00 8,100.00 5.00 1,620.00

TOTAL     119,500.00       21,510.00

Schedule 23

Equipment

116
 Schedule 23

Projected Income Statement of Comprehensive Income

  1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year

Sales 2,630,615.00 2,755,595.52 2,886,513.86 3,023,652.14 3,167,305.85 3,317,784.55

Less: Cost of Goods Sold 1,596,927.32 1,668,321.16 1,742,365.67 1,820,377.41 1,901,047.16 1,985,422.68

Gross Profit 1,033,687.68 1,087,274.36 1,144,148.19 1,203,274.73 1,266,258.69 1,332,361.87

Less: Operating Expenses            

Salaries and Wages - General/Admin 468,000.00 482,040.00 496,501.20 511,396.24 526,738.12 542,540.18

SSS, PHIC & HDMF - Employer Contribution 44,425.20 44,425.20 46,634.40 46,634.40 48,992.40 49,434.00

Depreciation Expense 65,267.10 65,267.10 65,267.10 65,267.10 65,267.10 65,267.10

Taxes and Licenses 3,865.00 3,865.00 3,865.00 3,865.00 3,865.00 3,865.00

Rent expense 150,000.00 154,500.00 159,135.00 163,909.05 168,826.32 173,891.11

Utilities 68,592.00 70,649.76 72,769.25 74,952.33 77,200.90 79,516.93

Supplies 38,490.00 39,644.70 40,834.04 42,059.06 43,320.83 44,620.46

Advertising 20,000.00 5,000.00 2,000.00 1,000.00 1,000.00 1,000.00

Total Operating Expenses 858,639.30 865,391.76 887,005.99 909,083.18 935,210.68 960,134.77

117
Net Income before Tax 175,048.38 221,882.60 257,142.20 294,191.55 331,048.01 372,227.09

Income Tax Due (19,509.68) (30,470.65) (39,285.55) (48,547.89) (59,314.40) (71,668.13)

Net Income after Tax 155,538.70 191,411.95 217,856.65 245,643.66 271,733.60 300,558.97

Schedule 24

Projected Statement of Changes in Equity

  1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year

Beginning Capital

118
 - 1,111,328.37 1,207,034.34 1,315,962.67 1,438,784.50 1,574,651.30

Add: Initial Investment 1,033,559.02 - - - -  

Profit/(Loss) 155,538.70 191,411.95 217,856.65 245,643.66 271,733.60 300,558.97

Sub - Total 1,189,097.72 1,302,740.32 1,424,890.99 1,561,606.33 1,710,518.10 1,875,210.26

Less: Withdrawal 77,769.35 95,705.97 108,928.32 122,821.83 135,866.80 150,279.48

Ending Capital 1,111,328.37 1,207,034.34 1,315,962.67 1,438,784.50 1,574,651.30 1,724,930.78

119
 Schedule 25
Projected Statement of Cash Flows

  1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year
OPERATING ACTIVITIES            
Cash Receipts            

Sales 2,630,615.00 2,755,595.52 2,886,513.86 3,023,652.14 3,167,305.85 3,317,784.55

Cash Disbursements            

Cost of Good Sold 1,585,641.32 1,657,035.16 1,731,079.67 1,809,091.41 1,889,761.16 1,974,136.68

Salaries and Wages -
General/Admin 468,000.00 482,040.00 496,501.20 511,396.24 526,738.12 542,540.18
SSS, PHIC & HDMF - Employer
Contribution 44,425.20 44,425.20 46,634.40 46,634.40 48,992.40 49,434.00

Taxes and Licenses 3,865.00 3,865.00 3,865.00 3,865.00 3,865.00 3,865.00

Rent expense 150,000.00 154,500.00 159,135.00 163,909.05 168,826.32 173,891.11

Utilities 68,592.00 70,649.76 72,769.25 74,952.33 77,200.90 79,516.93

Supplies 38,490.00 39,644.70 40,834.04 42,059.06 43,320.83 44,620.46

Advertising 20,000.00 5,000.00 2,000.00 1,000.00 1,000.00 1,000.00

Income Tax Due 19,509.68 30,470.65 39,285.55 48,547.89 59,314.40 71,668.13

Total Cash Disbursements 2,398,523.20 2,487,630.47 2,592,104.11 2,701,455.38 2,819,019.14 2,940,672.48

Cashflow generated from 377,112.07

120
Operating Activities 232,091.80 267,965.05 294,409.75 322,196.76 348,286.70

INVESTING ACTIVITIES            
Acquisition of Property and
Equipment (625,295.00) - - - -  
             
FINANCING ACTIVITIES            

Initial Investment 1,033,559.02          

Withdrawal (77,769.35) (95,705.97) (108,928.32) (122,821.83) (135,866.80) (150,279.48)

Cashflow generated/used from
Financing Activities 955,789.67 (95,705.97) (108,928.32) (122,821.83) (135,866.80) (150,279.48)

Net Cash from all Activities 562,586.47 172,259.07 185,481.42 199,374.93 212,419.90 226,832.58

Add: Cash Beginning - 562,586.47 734,845.54 920,326.97 1,119,701.90 1,332,121.80

Cash Ending 562,586.47 734,845.54 920,326.97 1,119,701.90 1,332,121.80 1,558,954.38

121
 Schedule 26

Projected Statement of Financial Position

  1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year
ASSETS  

Cash 562,586.47 734,845.54 920,326.97 1,119,701.90 1,332,121.80 1,558,954.38

             

Property and Equipment - net 548,741.90 472,188.80 395,635.70 319,082.60 242,529.50 242,529.50

Total Assets 1,111,328.37 1,207,034.34 1,315,962.67 1,438,784.50 1,574,651.30 1,801,483.88

             
LIABILITIES & CAPITAL  

Liabilities - - - - -  
             

Capital 1,111,328.37 1,207,034.34 1,315,962.67 1,438,784.50 1,574,651.30 1,724,930.78

Total Liabilities and Capital 1,111,328.37 1,207,034.34 1,315,962.67 1,438,784.50 1,574,651.30 1,724,930.78

122
 Schedule 27

Net Present Value

Net Present Value (6%)

Period Cashflow PVF DCF

1st Year 232,091.80 0.9434 218,954.53

2nd
Year 267,965.05 0.8900 238,487.94

3rd Year 294,409.75 0.8396 247,192.10

4th Year 322,196.76 0.7921 255,210.01

5th Year 348,286.70 0.7473 260,260.09

Total Discounted Cashflow 1,220,104.67
Project Cost 1,033,559.02
Net Present Value 186,545.65

Schedule 28

Payback Period

Payback Period
Yea Payback
r Cashflow Cumulative Cashflow Period

0 (1,033,559.02) (1,033,559.02) -

1 232,091.80 (801,467.21) -

2 267,965.05 (533,502.17) -

3 294,409.75 (239,092.42) 3.74

4 322,196.76 83,104.34 -

5 348,286.70 431,391.04 -

Total Payback Period 3.74

123
 Schedule 29

Return on Investment

Return on
Investment              
  1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year Average

Net Income 155,538.70 191,411.95 217,856.65 245,643.66 271,733.60 300,558.97 216,436.91

1,033,559.0
Project Cost 1,033,559.02 1,033,559.02 1,033,559.02 1,033,559.02 2 1,033,559.02 1,033,559.02
Return on
Investment 15.05% 18.52% 21.08% 23.77% 26.29% 29.08% 20.94%

124
 CHAPTER V

SUMMARY, CONCLUSIONS AND RECOMMENDATIONS

This chapter summarizes the findings of the study, the

conclusions derived there and the recommendations offered by the

researchers.

SUMMARY OF FINDINGS

This study is entitled “A Feasibility Study of Establishing

Egg Sakto: a Food Shop of Egg-based Product in Mabini Extension”

and will be located in front of Honorato C. Perez Sr. Memorial

Science High School, Mabini Extension, Cabanatuan City.

The researchers came up with the idea of establishing this

egg-based food shop to provide high quality of egg-based food

products with affordable prices offered by a food shop with clear

and cozy ambiance.

Descriptive method of research was used by the researchers

and the techniques used in gathering all data needed are

interviews, observations, and questionnaires. The four major

components of business activity which is the financial,

marketing, technical and management aspect will be discussed in

this chapter.

Marketing Aspect

125
 The primary customers of the food shop are composed of

students, employees, and residents living nearby the location of

the proposed business establishment within the age range of 7-60

years old. They shall be the target market of the proposed

project. The researchers found out that there is an annual demand

for this kind of business and unsatisfied gap. Creating social

media accounts, psychological pricing, distribution of flyers,

commercial presentations, and posting of tarpaulins were used by

the business in promoting and advertising the food shop.

Technical Aspect

The proposed location of the business is in front of

Honorato C. Perez Sr. Memorial Science High School. The

researcher have decided to lease a land with 6 x 10 meters for

PHP 12,500 per month. The researchers consider that with this

location of the business, the rental is worth because it is

passable by many people every day.

Management Aspect

Sole proprietorship is the form of organization that will be

applied in the business because it is the simplest business form

to set up. The owner of the business will also be the manager who

is responsible for decision making supervision of the overall

126
operations of the business. The business has seven employees

consisting of two cooks, two service crew, cashier, security

guard and a dishwasher. Other benefits such as SSS, PhilHealth

and Pag-Ibig are available for the employees including 13 th month

pay. All of the profits will go to the owner of the business.

Financial Aspect

The proposed business will have a beginning capital of PHP

1,033,559.02.

This capital will go to the purchasing of necessary

machineries, furniture and fixtures, tools and utensils and

equipment. Based on the financial analysis, the proposed business

payback period is 3 years, 7 months, and 4 days. The return on

investment is 15.05% for the first year and increases thereon.

With the presented financial statements, the business proves to

be stable, feasible and profitable.

Socio-Economic Benefits

The following are the contributions to society and the economy

made by the business upon establishment:

1. EggSakto Food Shop will provide job opportunities for the

people of Cabanatuan especially residents of Mabini

Extension.

127
 2. It will give the government additional income through

taxes and licenses.

3. The local market of Cabanatuan City will increase their

income through the purchase of ingredients.

4. It will serve as a guide for future entrepreneurs who wish

to establish a similar line of business.

Conclusions

The following conclusions were drawn by the researchers

based on the findings considering different aspects of the

business:

1. The proposed “EggSakto: a Food Shop of Egg-Based Products”

is feasible because there is an existing demand for the

products and the target market are considered buyers.

2. The proposed business location is technically feasible

because it is located in front of Honorato C. Perez Sr.

Memorial Science High School, Mabini Extension,Cabanatuan

City and is considered highly accessible since there are

different schools and establishments in the said location.

The sole proprietorship is the appropriate business type

adopted which designs hierarchical form where the general

manager or the owner being in the highest position.

128
 3. The potential problems that would be encountered by the

business in the operation are the marketing competition,

maintenance of good working equipment, wrong usage of

materials.

Recommendations

Based on the summary of the different aspects and

conclusions, the following recommendations are drawn:

1. This study should serve as a guide for those who are

interested to establish the same business.

2. The continuous improvement of the products offered through

the innovation of the menu and incorporation of the latest

trends in food industry.

3. The quality of the goods and services must be consistent in

order to build customer relationships, and more importantly

make them loyal customers.

4. Hiring of additional employees might help in accommodating

the increasing demand for the business.

5. The proposed project may be used as reference for other

researchers.

Potential Problems

Based on the interview done by the researchers, the

following are the potential problems that may be encountered by

the business during its operation:

129
 1. Marketing Competition

2. Maintenance of good working equipment

3. Wrong usage of materials

Possible Solutions:

1. The management shall improve its marketing strategies. They

should use sales promotion and publicity. Also, the

management can consider discounts and loyalty cards.

2. The management shall regularly check the equipment and

materials used in manufacturing foods.

3. The management shall supervise its employees.

Conclusions

The following conclusions were drawn by the researchers

based on the findings considering different aspects of the

business:

4. The proposed “EggSakto: a Food Shop of Egg-Based Products”

is feasible because there is an existing demand for the

products and the target market are considered buyers.

5. The proposed business location is technically feasible

because it is located in front of Honorato C. Perez Sr.

Memorial Science High School, Mabini Extension,Cabanatuan

City and is considered highly accessible since there are

different schools and establishments in the said location.

The sole proprietorship is the appropriate business type

130
 adopted which designs hierarchical form where the general

manager or the owner being in the highest position.

6. The potential problems that would be encountered by the

business in the operation are the marketing competition,

maintenance of good working equipment, wrong usage of

materials.

Recommendations

Based on the summary of the different aspects and

conclusions, the following recommendations are drawn:

6. This study should serve as a guide for those who are

interested to establish the same business.

7. The continuous improvement of the products offered through

the innovation of the menu and incorporation of the latest

trends in food industry.

8. The quality of the goods and services must be consistent in

order to build customer relationships, and more importantly

make them loyal customers.

9. Hiring of additional employees might help in accommodating

the increasing demand for the business.

10. The proposed project may be used as reference for other

researchers.

131
Bibliography

https://en.wikipedia.org/wiki/Egg_as_food

http://www.kawalingpinoy.com/leche-flan-with-whole-eggs/

https://en.wikipedia.org/wiki/Typhoons_in_the_Philippines

https://www.google.com.ph/maps/place/Mabini+Extension,+Cabanatuan+City,
+Nueva+Ecija/@15.4828743,120.9748396,20.5z/data=!4m5!3m4!
1s0x339728d86d055c5f:0x77c9650ac1f8ba57!8m2!3d15.4835953!4d120.9740088

https://www.incredibleegg.org/

https://www.misstamchiak.com/recipe-egg-tarts/

http://www.greatdayfarms.com/recipes/218/cheesy-baked-egg-toast

http://www.taste.com.au/recipes/basic-meringues-2/631f6019-107c-428b-b2c9-772a2b498ace

132
 APPENDICES
Figure 1

EggSakto Logo

Results and Interpretation of survey questionnaire

133
1) Civil Status

Choices Respondents Percentage

Single 313 78%
Married 77 19%
Widow/er 10 3%
Total 400 100%

It shows that 313 individuals who responded in the survey were

single which is 78%, 77 were married which is equivalent to 19%

and 3% were widow/er which is 10 individuals.

2) Health Status

Choices Respondents Percentage

Diabetic 25 6%

Non-Diabetic 373 93%

Lactose Intolerant 0 0%

Allergic to Egg based 2 1%

Products
Total 400 100%

Based on the conducted survey, 25 people or 6% responded that

they were diabetic, 373 people answered they were non-diabetic

which is equivalent to 93% while 2 answered that they are

allergic to egg-based products which is 1%. Meanwhile, none of

the respondents were lactose intolerant.

3)Employment Status

Choices Respondents Percentage

134
 Students 220 55%
Employed 129 32%
Self-Employed 35 9%
Unemployed 16 4%
Total 400 100%

Based on the profile of the respondents, it was determined

that 220 individuals or 55% of the total is composed of

students, taking up the highest number of respondents and the

129 or 32% of the total is composed of employed individuals,

9% or 35 individuals were self-employed and 4% or 16

individuals were unemployed.

4)How much is your daily allowance? (For students)

Choices Respondents Percentage

P100 AND BELOW 26 12%
P101 - 250 159 72%
P251 - 300 25 11%
P301 AND ABOVE 10 5%
Total 220 100%

Based on the profile of the respondents, 26 individuals or

12% of the total of the respondents said that their allowance is

in the range of 100 and below, 159 or 72% for 101-250, 25 or 11%

for 251-300, and 10 or 5% said that their allowance is 301 and

above.

5)How much is your monthly income? (For Employed)

135
 Choices Respondents Percentage
P9,999 AND BELOW 119 73%
P10,000 - 14,999 40 24%
P15,000 - 19,999 3 2%
P20,000 AND ABOVE 2 1%
Total 164 100%

Based on the profile of the respondents, 119 individuals or

73% of the respondents said that their income is in the range of

9999 and below, 40 or 24% for 10,000-14,999, 3 or 2% for 15000-

19999, and 2 or 1% said that their income is 20,000 and above.

6)Do you usually eat egg?

Choices Respondents Percentage

Yes 390 97%

No 10 3%

Total 400 100%

After reviewing the data, it was determined that majority of

the respondents are usually eating egg with 97% positive

responses and 3% of the respondents said that they are not

usually eating egg.

7)What time do you prefer to eat egg?

Choices Respondents Percentage

Breakfast 290 73%
Lunch 2 1%
Snack 0 0%
Dinner 0 0%

136
 At all times 108 27%
Total 400 100%

290 individuals or 73% of the respondents normally eat egg

on breakfast that took up the highest percentage. 1% or 2

respondents prefer to eat egg during lunch while 108 individuals

or 27% said that they prefer eating egg all the time. None of the

respondents prefer to eat egg during snack and dinner.

8)How much would you allocate for dessert in your meal

budget ?
Choices Respondents Percentage
20 and below 130 33%
21-50 140 35%
51-80 107 27%
81-110 21 5%
111 and above 2 1%
Total 400 100%

130 individuals or 33% of the respondents will allocate 20

and below of their budget to dessert. 140 or 35% are willing to

allocate 21-50 of their budget to their preferred dessert. 107

individuals or 27% said that they are willing to allocate the

portion of 51-80 pesos to their dessert while 21 persons or 5%

said that 81-110 will be possibly allocated to their dessert and

only 1% or 2 people responded that 111 and above will be

allocated to their dessert.

9)Have you tried eating egg-based products?

137
 Choices Respondents Percentage
Yes 392 98%
No 8 2%
Total 400 100%

392 individuals or 98% have already tried eating egg-based

products while 8 respondents or 2% have not yet tried.

10)If there will be a food shop named EggSakto which offers

affordable egg-based products here in Mabini Extension, will
you go there?
Choices Respondents Percentage
Yes 358 90%
No 42 11%
Total 400 100%

90% of the respondents said that they will go if there will

be an EggSakto food shop while the remaining 11% said that they

will not go.

11. If yes, what desserts/merienda are you going to buy in

"EggSakto" food shop?.

Choices Respondents Percentage

Leche Flan 293 58%
Egg Pie 87 17%
Egg Tart 67 13%

Cheesy Egg 25 5%
Toast
Meringue 35 7%
Total 507 100%

138
Based on the survey conducted, 7% only of the total will buy

meringue, 5% will buy cheesy egg toast, 13% of the total

respondents will buy egg tart, 17% will buy egg pie, and the

remaining 58% will buy leche flan.

12. What drinks do you prefer?

Choices Respondents Total
Softdrinks 148 49%
Green Tea 55 18%
Pineapple Juice 48 16%
Coffee 52 17%
Total 303 100%
Most of the respondents, specifically the 49% of the total prefer

drinking softdrinks while eating egg-based products. 18% or 55

individuals said they prefer green tea. 48 respondents or 16%

prefer drinking pineapple juice and the remaining 17% which is

equivalent to 52 people said they would love drinking coffee.

13) How often would you visit and eat at the “Egg Sakto” food
shop?
Choices Respondents Total
Once a week 128 32%
Twice a week 107 27%
Once a month 165 41%
Total 400 100%

128 or 32% would go to EggSakto once a week. 107 or 27%

would go to EggSakto twice a week while 165 or 41% would go once

a month.

14) How many are you going with?

139
Choices Respondents Total
0-1 92 26%
2-3 155 43%
4-5 55 15%
6 and Above 57 16%
Total 359 100%

92 or 26% are going with none or 1 accompany, 155 or 43% are

going with 2 to 3 companions, while 55 or 15% will go with 4 to 5

companions and 57 or 16% will go with 6 and more companions.

15. How many preferred desserts are you going to

buy in your visit ?

Choices Respondents Percentage

Leche Flan
1-2 242 31%
3-4 30 4%
5 & above 17 2%
Cheesy Egg Toast
1-2 58 7%
3-4 21 3%
5 & above 2 0%
Egg Pie
1-2 189 24%
3-4 35 4%
5 & above 20 3%
Egg Tart
1-2 101 13%
3-4 17 2%
5 & above 3 0%
Meringue
1-2 29 4%
3-4 25 3%
5 & above 4 1%
Total 793 100%

242 individuals would buy 1-2 leche flan, 30 will purchase

3-4 pieces of leche flan while 17 will buy 5 and above. Cheesy

140
egg toast will be consumed by 99 individuals. 58 will buy 1-2

slices. 21 will go for 3-4, while the remaining 2 individuals

will buy 5 and above slices. From the total of respondents, 189

will buy 1-2 egg pies. 35 will go for 3-4, and 20 will buy 5

and above. For egg tart,101 respondents said they will purchase

1-2 jars, 17 said they will go for 3-4 jars, and 3 responded

they will buy 5 and above jars. On the other hand, 29

respondents said they will buy 1-2 jars of meringue, 25 will

buy 3-4 jars, and 4 only will buy 5 and above jars

16. How many preferred drinks will you buy in

your visit?

Choices Respondents Percentage

Softdrinks
8oz 161 26%
12oz 102 16%
Green Tea
Small 47 8%
Medium 38 6%
Large 22 4%

Pineapple Juice
Small 79 13%
Medium 70 11%
Large 40 7%
Coffee
Small 28 5%
Medium 11 2%
Large 11 2%
Total 609 100%

141
According to survey conducted, 263 preferred softdrinks and 161

of this will go for 8 ounce only and the remaining 102 is for 12

ounce. Those who preferred drinking green tea, 47 will buy small

size, 38 will go for medium, and 22 chose to buy large size.

Pineapple juice will be consumed by 189 individuals; 79 for

small, 70 formedium size and the remaining 40 will go for large.

50 individuals prefer drinking coffee; 28 for small, 11 for

medium, and 11 will go for large.

17. ) Which food stall/food shop do you

frequently visit?
Choices Respondents Percentage
Food Stall
Master Siomai 256 36%
Belgian Waffle 36 5%
Potato Corner 100 14%
Food Shop
Edna's Cakeland 235 33%
Bibingkinitan 24 3%
NE Bakeshop 60 9%
Total 711 100%

Based on the conducted survey, 36% frequently visiting

Master Siomai food stall that got highest percentage and 33%

frequently visiting Edna's Cakeland food shop.

18. )Are you satisfied?

Choices Respondents Percentage

Yes 190 47%
No 210 53%

142
 Total 400 100%

According to survey conducted, 47% responded positively

while 53% gave negative response.

Wesleyan University-Philippines
Mabini Extension, Cabanatuan City
College of Business and Accountancy

February 22, 2017

Dear Sir/ Ma’am:
We, Zyra Crystel N. Barles and Melissa R. Basas, third year
college students, taking up Bachelor of Science in Accountancy
are conducting a study entitled “Establishing an Egg-based
Product Food Shop in Mabini Extension”.

143
 In line with this, we would like to seek your permission to
distribute questionnaires and/or conduct interviews within your
area for us to gather the necessary data for the said
undertaking. Information gathered will be treated with outmost
confidentiality and will be used for research purposes only.
Thank you very much!
God bless you.

Respectfully yours,
Zyra Crystel N. Barles
Melissa R. Basas

Noted by:
Kevin M. Rivera, MBA
Research Adviser

144
 Wesleyan University-Philippines
Mabini Extension, Cabanatuan City
College of Business and Accountancy
QUESTIONNAIRE

EGG-SAKTO FOOD SHOP IN CABANATUAN CITY

Kindly fill up the following with the correct details about

yourself and put a check on the box that corresponds to your
choice.
Name (Optional):_________________________________________
Age (Required): ______
Address:_________________________________________________
Gender:________

1. Civil Status:
Single Married Widow/er

2. Health Status:

Diabetic Egg-based product allergic

Non-Diabetic Lactose Intolerant
Others (Please specify): ____________

3. Employment Status:
Student Employed Self-employed
Unemployed

4. How much is your daily allowance? (For students)

100 and below 251 – 300
101 - 250 301 and above

5. How much is your monthly income?

9,999 and below 15,000 – 19,999
10,000 – 14,999 20,000 and above

6. Do you usually eat egg?

Yes No

7. What time do you prefer to eat egg?

Breakfast Lunch Snack Dinner At all times

145
8. How much would you allocate for dessert in your meal budget?
20 and below 51 - 80 111 and
above
21 - 50 81 - 110

9. Have you tried eating egg-based food products?

Yes No

10. If there will be a food shop named “Egg Sakto” which offers
affordable egg-based products here in Mabini Extension, will you
go there?
Yes No

If yes, what desserts/merienda are you going to buy in “Egg

Sakto” food shop?

Leche Flan Cheesy Egg Toast

Egg Pie Merengue
Egg Tart

11. What drinks do you prefer? (You can choose more than one)
Soft drinks Coffee
Green Tea
Pineapple Juice

12. How often would you visit and eat at the “Egg Sakto” food
shop?
Once a week Twice a week Once a month
Others (Please specify): ____________

13. How many are you going with?

0-1
2-3
4-5
6 and above

14. How many of preferred desserts are you going to buy in your
visit? (Ideal Quantity)

Leche Flan 1-2 3-4 5 and above

Cheesy Egg Toast 1-2 3-4 5 and above

146
 Egg Pie 1-2 3-4 5 and above

Egg Tart 1-2 3-4 5 and above

Meringue 1-2 3-4 5 and above

15. How many of preferred drinks are you going to buy in your
visit? (Ideal Quantity)

Softdrinks 8oz. 12oz.

Quantity:_________

Green Tea Small Medium Large

Quantity:_________

Juice (Mango,Orange) Small Medium Large

Quantity:_________

Coffee Small Medium Large

Quantity:_________

16. Which food stall/ food shop do you visit frequently? (You can
choose more than one)
Stall Food Shop
Master Siomai Edna’s Cakeland
Belgian Waffle Bibingkinitan
Potato Corner NE Bakeshop
Others (Please specify): _______________________

17. Are you satisfied with their foods and services?

Yes No

Comments and Recommendation:

_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
____________________________________________________________

Thank you for your cooperation! Godbless! 

147
Signature:___________________
Date:_____________

Wesleyan University-Philippines
Mabini Extension, Cabanatuan City
College of Business and Accountancy

Interview Guide

Name of the Establishment: __________________________

Business Address: ___________________________________
Owner’s Name: _______________________________________
Year Operated: ______________________________________
Tenancy: ( ) Rental ( ) Owned

I. Marketing Aspect
1) What are your promotional activities?
_________________________________________________________________
_____________________________________________
2) Do you give discounts to your customers? What kind of
Discounts?
_________________________________________________________________
_____________________________________________
3) Do you offer membership to your loyal customers?
_________________________________________________________________
_____________________________________________
4) What are your pricing strategies?
_________________________________________________________________
_____________________________________________

II. Technical Aspect

1) Where do you get your supplies?
( ) Local Market ( ) Abroad
( ) Direct Supplies ( ) Others
2) How often do you order supplies in a week?
( ) Daily ( ) Monthly
( ) Weekly ( ) Others_________

148
 3) How do you pay your supplies?
( ) Cash ( ) Credit
( ) Others____________
4) What is your allowance for spoilage?
_________________________________________________________________
_____________________________________________
5) What are the tools and equipment used in your business?
Equipment Cost Useful life Salvage value

6) What are the processes involved in preparing your dishes?

_________________________________________________________________
_____________________________________________
7) What are your waste disposal methods?
_________________________________________________________________
_____________________________________________
III. Management Aspect
1) What is the form of your business organization?
( ) Sole Proprietorship
( ) Partnership
( ) Corporation
2) What are the necessary permits and licenses to put up this
kind of business?
_________________________________________________________________
_____________________________________________
3) How many employees do you have?
_______________________________________________________
4) Payment Scheme of Employees:
( ) Daily ( ) Twice a month
( ) Weekly ( ) Monthly
5) Do you give trainings/seminars for your employees with regards
to their duties and responsibilities?
( ) Yes ( ) No
6) What benefits do you give to your employees?
_______________________________________________________
IV. Financial Aspects
1) How much is your beginning/initial Capital?
( ) below P100,000 ( )301,000-500,000
( ) 100,000-300,000 ( )Others___________________

149
 2) What is the source of your capital?
_________________________________________________________________
_____________________________________________
3) How much is your monthly expenses? What are they?
_________________________________________________________________
_____________________________________________
4) How much is your daily Gross Sales?
( ) below 20,000 ( ) 31,000-50,000
( ) 20,000-30,000 ( ) above 50,000
5) What type of taxes do you pay?
_________________________________________________________________
_____________________________________________
6) What are the peak and lean months of your business?
Peak Months:
Lean Months:
7) How much is your gross profit margin?
( ) Less than 5% ( ) 26%-35%
( ) 5%-15% ( ) 36%-45%
( ) 16%-25% ( ) greater than 45%

V. Problems and Solutions

1) What problems have you encountered during the operation
of your business? (Please specify)
____________________________________________________________
________________________________________
2) How did resolve your problems?
____________________________________________________________
________________________________________
3) Tips and Recommendation
____________________________________________________________
________________________________________

150
DOCUMENTATION

151
152
153
CURRICULUM
VITAE

154
Personal Information

Name: Zyra Crystel N. Brles

Address: Brgy. San Pedro, General Tinio,
Nueva Ecija
Mobile#: 0997247 8324
Email Address:zyrabarles_17@yahoo.com
Nationality: Filipino
Civil Status: Single
Date of Birth: October 17,1997
Place of Birth: MAriveles, Bataan
Religion:Christian
Father’s Name:Arnel C. Barles
Mother’s Name: Vicky N. Barles

Educational Background
Collegiate: Wesleyan University-Philippines
Address:Mabini Street Extension, Cabanatuan City, 3100 Nueva
Ecija
Course: Bachelor of Science in Accountancy

Secondary/High school: General Tinio High School

Address:Pulong Matong, General Tinio, Nueva Ecija

Primary/Elementary:San Pedro, General Tinio, Nueva Ecija

Address: Brgy. San Pedro, General Tinio, Nueva Ecija

155
Personal Information

Name: Melissa R. Basas

Address:Imelda, Cabanatuan City
Mobile#:0915 316 0184
EmailAddress:melissabasas@icloud.com
Nationality: Filipino
Civil Status: Single
Date of Birth:June 30, 1997
Place of Birth: Fujisawa City, Kanagawa-Ken, Japan
Religion: Roman Catholic
Father’s Name:Rommel L. Basas
Mother’s Name:Marissa R. Basas

Educational Background
Collegiate: Wesleyan University-Philippines
Address:Mabini Street Extension, Cabanatuan City, 3100 Nueva
Ecija
Course: Bachelor of Science in Accountancy

Secondary/High school: San Francisco Javier College Address:

National Highway, Narra, Palawan

Primary/Elementary:San Francisco Javier College

Address:National Highway, Narra, Palawan

156