FS Copacabana PDF

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INTRODUCTION
Among the eight municipalities comprising the province of Aurora, the
municipality of Maria Aurora was the most populous with a population size making up
18.9 percent of the total provincial population. The municipality of Baler, the provincial
capital, was second with 17.9 percent share, followed by the municipalities of Dipaculao
(13.8 percent), San Luis (12.6 percent), Casiguran (11.9 percent), Dingalan (11.7
percent), Dilasag (7.8 percent), and Dinalungan (5.5 percent).
Baler is the smallest among the municipalities in the Province of Aurora. It is
politically composed of thirteen barangays, seven (7) urban barangays in Poblacion and
nearby periphery and six (6) barangays in the outlaying areas. Baler also has the main
attraction of tourists. Commonly known is the wide surfing area in Barangay Sabang.
Also, the most popular hotel in Baler can be found in Sabang which is the Costa Pacifica.
Moreover, many food industries in the place have gained popularity but lacks sufficient
accommodation to their customers which become a cue to put additional industries and
variety of choices.
Food and Service Industry focuses on perishable goods and providing services to
customers. El Margarita Seafood Restobar was proposed to emphasize the efficient use
of seafood in the place. It is divided in two major areas – the restaurant type and bar type.
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The restaurant area will be made available for all types of group while the bar area is
limited to those who want to have party.
The business will be focusing on different seafood dishes and will also offer
beverages to the customers. Seafood is naturally healthy because of the different nutrients
and vitamins that people gain from it. Fish is rich in Omega-3 that is good in the brain
and the heart and some people highly recommended it as a regular part of a diet meal.
Another emphasis will be on beverages, since bar type is part of the business it will also
give significance to offering different kinds of beverages and cocktail mixes.
The food service and beverages industry includes all types of establishments that
prepare, supply, and serve food and beverages outside the home. This includes
restaurants, hotels, cafeterias, and catering and vending companies. Many industrial
places usually have this kind of industry mainly because it is the most common industry
to put up. Moreover, food service and beverage industry will never cease in the Filipino
culture to the fact that Filipinos never forget to include in their list to have quality time
with their families and peers through having outdoor experiences and hangouts. Other
than that, working class and non-working class considers these establishments as an
alternative place for home plus it gives leisure and luxury to people.
This industry gives significance in providing foods and beverages to customers
especially to those who live in the community, from other places or provinces, overseas
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contract workers, and foreign visitors. In food category, seafood cuisines are to be offered
as the main dish and aspire to be the emerged identity of the business. Aside from pure
sea food options, there are also other offers like meat and vegetables that can be available
for customers who prefers as such. Beverages category is classified into three: Non-
alcoholic, Low Alcohol and Alcoholic. In this set of offer, age group is considered.
Food and Beverage is the most common business venture in service and food
industry in different places. Considering the place, Food & Beverages could be a good
business in Sabang Beach in Baler, Aurora because the rate of tourist arrival in the place
is continuously increasing and Baler aims to be a rising identity of tourist spot here in the
country and it is composed of different age groups and different types of people with
varying lifestyle. Another is that the bay view in Sabang Beach is a good attraction to
many diversified group of people from different places. Consequently, this industry can
be an additional variety of food courts to customers in the place.

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THE EXECUTIVE SUMMARY
Highlights
Name of Proposed Business: El Margarita Seafood Restobar
Types of Business Organization: Partnership
Name of Proponents: Gonzales, Glaiza Marie T. , Jacob, Melody N. , Tombo,
Melissa P.
Location of Project: Labasin St., Brgy. Sabang, Baler, Aurora
Five Aspects
Management Aspect
The partners of the business are the highest in the organizational chart because
they are the ones who contributed money to El Margarita. It also includes marketing
Manager, who are responsible in advertising the products, identifying market demand and
have a communication to the suppliers; while the operation manager is the responsible in
overall technical operations of the business. The leadership style used was democratic
style.
Marketing Aspect
The target markets of this business are the tourists coming from different
provinces and from other country. Based on our observation there are lots of tourists who
enjoyed surfing in Sabang beach. To project the demand of tourist in Sabang Baler we
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conducted an interview to different competitors like Costa Pacifica, Baylers, and Alliyah.
To promote the business to the market they used flyers, radio advertisement, and word of
mouth.
Production / Technical Aspect
The type of land for business is a commercial land and it has a total area of 225
sq.m (2,420.64 sq.ft). The site of the project is located nearby the coast and a little farther
from the competitors. The structure is planned to be a two-storey building of which the
ground floor will be allotted for restaurant area and the second floor is for bar area.
Financing and Financial Aspect
It shows how the business raised funds, all the expenses that incurred in
establishing El Margarita. All the partners have an equal contribution. All the expenses
are illustrated in cash flow, balance sheet, and income statement.
Socio-Economic Aspect
It summarizes the corporate social responsibility of the business to its personnel,
government and other beneficiaries primarily those who live in Baler. The business
benefits its employees through giving them compensation benefits and rewards and those
which are mandated by the government. The government and the community (other
beneficiaries) are both benefited by the business and vice versa. For a fact that the
business provides a mark-up to the tax revenue of the government and it provides
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additional employment to the community which also increase the employment rate of the
municipality.
PROJECT BACKGROUND
Project Proponents
The proponents of the business are all students of Bachelor of Science in Business
and Administration Major in Financial Management in Wesleyan University-Philippines
and they create a good friendship. The college mates’ primary way of having fun together
is by having a quality time through eating different kinds of foods which is the main
reason why they proposed to have El Margarita.
Table 1. Name of Project Proponents
NAME ADDRESS NATIONALITY

Gonzales, Glaiza Marie Brgy. Valle Cruz Cabanatuan City, Nueva Filipino
T. Ecija
Jacob, Melody N. Talabutab Norte, General Natividad, Filipino
Nueva Ecija
Tombo, Melissa P. Brgy Dona Lucia Quezon , Nueva Ecija Filipino
Proposed name of the business
The proponents decided to name the business as El Margarita (Seafood
RestoBar)”. Mexican cocktail of tequila mixed with orange-Flavoured liqueur. Altogether

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expresses the main motive of the business which is to create a finesse restaurant bar that
extends its attraction to the bay view. From the name itself emphasizes the concept of the
restaurant having a touch of Mexican style to the foods and services the business offers
and gives it a hint for the proponents to assemble the structure with a touch of Mexican
style.
Type of Business Organization
The business organization is set to be on a partnership form. First and foremost, it
requires a sizeable manpower to perform the business operations, second, this type of
industry needs to have adequate amount of funds for it to be able to operate and to launch
the business properly. Lastly, it needs to establish reliable connections and resources that
can be used for important matters. Like having a reliable supplier of raw materials and
having a connection with an attorney is an edge to make the business feasible and for
smooth process to take in any cases.
Location of the Project
The land area of the project site is located near the seaboard of Sabang Beach in
Sabang, Baler, Aurora showed in Figure 1 and the business’ main office will be located
inside the building for accessible information and easy communication from the
management. The environment of the site is surrounded by residential areas and other
competing industries and an additional view of the ocean. The distance of Sabang, Baler
from Manila is 242.6 km and travels about 6 to 8 hours via Genesis Bus Liner. The type
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of land for business is a commercial land with a total land area estimate of 225 sq. m
(2,420.64 sq. ft).
Costa Pacifica
Sabang Beach
T. Molina St.
Labasin St.
Pacific Waves Inn
Area 1
Area 2
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Figure 1. Project Site

Logo
The logo of the business is composed of different characters mainly the crab
which signifies the signature dish in our restaurant, wine bottles which means that the
business also offers services for partying and the remaining characters describe the
environment of the business.
Figure 2. Copacabana El Margarita Logo
Mission, Vision, Goals and Objectives
Mission
To keep the identity of El Margarita as a seafood restaurant that provides
delicious and healthy seafood menus and beverages as well as to consistently give our
customers impeccable service by showing integrity, professionalism, dedication and
efficiency to our work.
Vision
To become one of the most patronized restaurants in the place and be remembered
and known from different places nationwide and to have the best staff and to serve the
best cuisines and beverages to our loyal and first-time customers and be recognized as the
key brand for seafood & beverages in the place.

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Goals:
1. To be one of the most patronized restaurant chains in Baler, Aurora.
2. To establish identity and be known as a first-class cuisine in the place.
Objectives:
1. To provide customers a unique experience of services and quality-rich dishes.
2. To maximize resources of sea foods in the place and provide the finesse seafood
restaurant in the industry.
3. To show our customers our warmest welcome in visiting our place and thanking
them for allowing us to serve and to leave impressed.
4. To provide all workers the tools needed to be their best in a friendly and co-
operative environment.
Explanations of VMGO
The stated vision, mission, goals and objectives are all pertaining to the standards
and quality of the business in achieving its goals and objectives specifically the main
motive to be the most patronized and quality-based restaurant when it comes to seafood
dishes
MANAGEMENT ASPECT
Personnel (Administrative)
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Proposed Number of Administrative Personnel
The partners of the business are the highest governing body of the organization in
the proposed organizational chart because they are the ones who contributed money,
property and industrial capital, which will take part in the management of the business.
Also, partners are the ones being responsible in the insufficiency and liabilities made by
the business and any insolvency of the partnership is to be absorbed by the general
partners to the extent of their personal assets. Under their supervision are the Marketing
Manager and Operations Manager.
The Marketing Manager is in charge to all aspects with regards to advertising
offers and packages, identifying market demand, and especially in negotiating with the
suppliers. In his/her control is the sales representative who is responsible for the
advertisement and promotion of the products and services offered by the business, while
the Supply Manager is the one who oversees the process of locating and securing
materials needed in order to keep the business functioning.
The Operations Manager is responsible for the overall production and technical
operations of the business. The production department will be having four immediate
personnel: Restaurant Supervisor, Bar Supervisor, Utility Personnel and Bookkeeper.
Restaurant Supervisor takes control to its subordinates by directly supervising and
coordinating activities engaged in preparing and serving the food. These include the
three (3) Executive Chefs who are in charge in the preparation of foods in the kitchen, the
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one who is specialized with seafood menus and other menus offered within the Restobar;
three (3) Assistant Chefs whose job is to assist the Executive Chef in preparing all the
things needed in the kitchen; and, five (5) Restaurant Attendants who are in charge in
getting the orders and serving the foods and drinks to the customers. The next is the Bar
Supervisor who is in charge to any activities involving the bar area. It consists of Two (2)
Bartenders in charge for cocktail mixing and sometimes maintain the supplies and
inventory for the bar.; and, 5two (2) Bar Attendants. Another is the Utility Personnel who
takes charge in maintaining the overall appearance of the entire establishment. Under
his/her control is two (2) Janitors, two (2) Dishwashers and two (2) Security Guards. All
these utility personnel perform overall function in the restaurant including the
maintenance of the cleanliness and repairing minor technical problems in the restaurant.
Lastly, the Bookkeeper is responsible for financial records of the business, profit and
loss, cash flows and other financial activities. In addition to the job he will also act as the
cashier of the business.

Figure 3. Organizational Chart of El Margarita
Table 2. Job Analysis
Position Job Description Job Specification

General  Reports to the partners of the business.  A Bachelor graduate of
Manager  Directs, promotes and coordinates the operations of the Business Management
business in a manner that will optimize and achieve the Courses (not particularly
business’ missions and goals and result in outstanding Human Resource
customer service. Management)
 Performs duties as may be assigned by the partners.  Preferably 25 to 35 years o
 Develops and communicates goals and results to all (Male/Female)
personnel.  Must have atleast 2 years o
 Upholds business policies. experience in managing
 Handles claims and complaints properly. employees
 Plans the regular meeting and report of the business managers  Must have the ability and
and personnel. skills in handling and
 Presents annual budget to partners. mobilizing employees to
Source: Business Development, Land O’Lakes, work at their best
www.landolakesinc.com  Possesses skills of leading
supervising, communicatin
with top and rank-and-file
planning, improvising and
analyzing business impuri
 Delegate responsibilities
effectively
Operations  Payroll management, including tabulation of accrued  Bachelor graduate of any
Manager employee benefits. Business Administration
 Oversees overall financial management, planning, systems Courses
and control.  Not more than 30 years ol
 Drives initiatives in the management team and  At least 2 years of experie
organizationally that contribute to long-term operational  Excellent communication
excellence.
 Serves as primary liaison to legal counsel in addressing legal skills both verbal and writ
issues.  Excels at operating in a fa
Source: Supporting Advancement, pace, community
www.supportingadvancement.com environment
 Maintains safe and clean work environment by educating and  Must have knowledge and
directing personnel on the use of all control points, skills in operations
equipment, and resources management and maintain
 Responsible for selection and maintenance of machineries inventory count every wee
and equipments  Must have commitment to
social justice and mission
Marketing  Determines the demand for products and services offered by a  A Bachelor graduate of
Manager firm and its competitors and identify potential customers. Business Administration
 Develops pricing strategies with the goal of maximizing the major in Marketing
firm’s profits or share of the market while ensuring the firm’s Management
customers are satisfied.  Preferably female with
Source: Career Planner, job-descriptions.careerplanner.com pleasing personality (Male
 Identifies and contracts suppliers of raw materials applicants are not to be
 Explores ways of improving existing products and services, disregarded)
and increasing profitability  At least 2 years of experie
 Identifies target markets and develops strategies to in same position
communicate them.  Possess skills in learning a
 Monitors and analyzes market trends. developing strategies in
marketing the products an
services
 Skills in critical thinking,
coordination, time
management, strategic
planning and competitor
analysis
 Must possess original or
genuine approach to
formulation of strategies
 Good communication skil
 Must have knowledge in
Market trends and market
analysis
Bookkeeper  Responsible for financial records that track a company's  Should have Associate’s
expenditures, profit and loss, cash flow, and other financial degree in accounting or
activities business administration, o
 Acts as the cashier of the business. equivalent business
 Issues invoices to customers. experience, as well as
 Maintains petty cash fund. knowledge of bookkeepin
 Calculates and issues financial analysis of financial and generally accepted
statements. accounting principle.
 Maintains chart of accounts.  Must have 1 year experien
 Records cash receipts and makes bank deposits.
Restaurant  Reports directly to Operations Manager  Must be graduate of
Supervisor  Explains how various menu items are prepared, describing Bachelor of Science in Ho
ingredients and cooking methods. and Restaurant Manageme
 Presents menus to customers and answer questions about  At least 1 year experience
dishes and make recommendations. with same industry
 Takes directions and guidance from managers.  Must possess leading skill
 Leads the team on each shift and ensure the company service and communication skills
standards are upheld  Customer service skills
Source: www.thelondoncarriageworks.co.uk/jobdescription  Work experience in
operations management an
hotel and restaurant
management
Bar Supervisor  Ensures stock items behind the bars are always within expiry  Must be graduate of
date. Bachelor of Science in Ho
 Ensures guest drinks are prepared and served according to and Restaurant Manageme
company standards.  One year experience
 Directs the bar staff in accommodating customers.  Must have knowledge in
Source: Manager, www.manager.co.uk managing bar
 Must know how to
differentiate types of liquo
and beverages
Utility  Manages staff and gives direct commands to its subordinates.  Graduate of any vocationa
Personnel  Maintains the cleanliness of the restaurant and bar area. course
Officer  Regularly checks the activities performed by its subordinates.  Good housekeeping and
 Provides a daily report to Operations Manager for any communication skills
equipment malfunctions or restaurant and bar concerns.  Must have knowledge on
word document
 Must have skills and
knowledge in mechanics
Sales  Serves customers by selling products and meeting customer’s  Bachelor graduate of
Representative needs. Marketing Management
 Adjusts content of sales presentations by studying the types  At least 2 years of experie
of sales outlet or trade factor  Customer service, meeting
 Monitors competition by gathering current market place sales goals, prospecting
information on pricing, products and etc. skills, negotiation, self-
Source: hiring.monster.com confidence
Executive Chef  Modifies and creates new menus as needed so that the  Preferably a graduate of
business remain effective for the purposes. Culinary Courses with 2
 Orders supplies and reports to the management. years of experience in hote
Source: Hcareer, www.hcareers.com and restaurant managemen
or other related industry
 Works clean, alert and
suitable for fast-paced
preparations
 Must be able to spot
problems and resolve them
quickly
Assistant Chef  Assists the Executive Chef in preparing the foods for the  Vocational graduate of HR
customers. course
 Atleast one year of
experience and preferably
to 28 years old
 Knows how to follow
instructions
 Must have culinary skills
Restaurant and  Perform efficient customer service.  At least high school gradu
Bar Attendants  Deliver and receive food orders from the customers. and can speak English
 Maintain the cleanliness of the reception area.  Good interpersonal skills
 Receive duties from the immediate supervisor.  Acquired training before t
actual job
 Fast and efficient
Bartenders  Greet guest, take beverage orders from the restaurant servers  High school diploma or
or directly from guest. equivalent preferred
 Mix drinks, cocktails and other bar beverages as ordered and  Preferably male with
in compliance with company standards. pleasing personality
 Check identification of guests to verify age requirements for  Previous bartending
purchase of alcohol. experience required
 Handle an assigned house bank and follow all cash handling  Excellent oral
procedures. communication skills
 Collect payments for drinks served and balance all receipts. required
Source: Northview Hotel Group, LLC  Positive interpersonal skil
required
Janitor  Cleans, mops, sweeps and dusts kitchen and restaurant.  Atleast High School
 Repairs minor technical problems in the area. Graduate
 Plumbing and electrical and other technical skills needed in  Must provide efficient
other matters. performance and willing to
 Completes light building maintenance and repairs. work on flexible hours
Dishwasher  Sorts and rinse dishes, glass, tableware and other cooking  Atleast High School
utensils and place them in racks to send through dish Graduate
machine.  Ability to read and
 Changes dishwater in dish machine every hour. comprehend labels on
 Removes trash and garbage to dumpster. chemicals
 Observes specific measure in handling clean utensils to avoid  Experience working in
contamination of foods. commercial kitchen
 Wipes up any spills to ensure kitchen floors remain dry.
 Fills/empties soak tubs with cleaning/sanitizing solutions.
Security  Guard, patrol, or monitor premises to prevent theft, violence,  Atleast High school Gradu
Guards or infractions of rules or attains college level
 Answer alarms and investigate disturbances  Must have knowledge in
 Monitor and authorize entrance and departure of employees, business policy, rules and
visitors, and other persons to guard against theft and maintain regulations
security premises  Knowledge on law and
 Write reports of daily activities and irregularities government
 Must have clerical skills,
public safety and security
knowledge and customer a
personal service
 License in handling weapo
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Table 3 presents the average rate that is based on the minimum wage of the place
which is Php 285.00 per day. Rates for other positions are negotiable with the top
management and depend on the nature of their work.
Table 3. Proposed Salary Rates
Monthly Salary
Annual
Rates each
Salary
No. of Employee Total Annual
Rates
Workers Employee (inclusive of Salary Expense
(12 month
[1] Saturdays and [4]=[3*1]
basis)
Rest days)
[3]
[2]
General Manager 1 Php 30,000 360,000 360,000
Operations
1 22,500 270,000 270,000
Manager
Marketing
1 23,000 276,000 276,000
Manager
Bookkeeper 1 17,000 204,000 204,000
Restaurant
1 15,000 180,000 180,000
Supervisor
Bar Supervisor 1 15,000 180,000 180,000
Utility Personnel
1 13,500 162,000 162,000
Officer
Sales
1 17,000 204,000 204,000
Representative
Executive Chef 3 25,000 300,000 900,000
Assistant Chef 3 12,500 150,000 450,000
Restaurant
5 7,000 84,000 420,000
Attendants
Bartender 2 10,500 126,000 252,000
Bar Attendants 2 7,000 84,000 168,000
Janitor 2 6,500 78,000 156,000
Dishwasher 2 5,000 60,000 120,000
Security Guards 2 8,552.50 102,630 205,260
TOTAL 29 4,507,260
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Recruitment & Selection and Training & Development
After identifying the manpower requirements of the business, the job vacancy
should be advertised through job posting, flyers or internet to accumulate pool of
qualified applicants. Then, they will undergo the process of screening to choose the best
and suitable to the job vacancy. They will have a preliminary interview with the
department head of their desired department (marketing/production) followed by
different test to measure the capacity of their knowledge, experience, physical and
mental, specifically psychological test and aptitude test. The applicants will also undergo
to background check for the reliability of information gathered from them. The
management will do the selection process among the recruited applicants and the selected
applicants will then undergo a final interview with the general manager to personally
know and criticize the person that may be acquired to their organization. In addition,
medical and physical test will be conducted to assure that the new recruit is in the right
condition, and healthy to perform the job. As the final process is the arrangement of legal
requirements and signing of contracts.
Training programs should be designed to develop the skills and abilities of the
workers to a more efficient and effective manner in executing the whole process of
operations. Seminars, actual training and hands-on training are advisable and needed to
be used as training methods. Recruited employees will be given one week training for
those whose work requires more labor and customer service and an orientation program
for managerial positions. Briefing them to the general policies of the organization and
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rules and regulations accompanied with level of penalties and punishment to the violation
of the rules as well as the business’ history and about the job’s duties and responsibilities.
Developing employees’ performance is attained through expanding their breadth and
depth of knowledge. The quality of employees and their development through training
and education are major factors in determining long-term profitability of a small
business.
In this way, they do not lose time while they are learning. After a plan is
developed for what should be taught, employees should be informed of the details. A
timetable should be established with periodic evaluations to inform employees about their
progress. On-the-job techniques include orientations, job instruction training,
apprenticeships and job rotation.
Start of the recruitment process
Proceeds to
Actions to take
Decision making
Figure 4. Recruitment and Selection Process and Training and Development
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Legal Requirements of Employees
The business requires each and every employee and applicant to present/comply
with the following requirements to the Operations Manager to assess the qualification of
the worker to such job. The following shows the list of requirements:
 Barangay Clearance
 Personal Data Sheet of employees
 Medical Certificate from public health authority
 Police Clearance or NBI Clearance (if necessary)
 Resume or curriculum vitae with necessary attachments thereupon
 Any valid license necessary to the job
Management Proposals
Leadership Style
The proponents will be using participative leadership style or can also be called
the democratic leadership style. The top management will be in charge of all information
to disseminate and will dictate policies and procedures, decide what goals are to be
achieved, and direct and control all activities and work to be done by the employees. All
employees should follow all stated policies and procedures of the business. On the other
hand, all employees can bring to the management their suggestions and feedbacks with
the rulings and current performance of the business in order to have open communication
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within the organization and through this process the business can have the capacity and
ability to develop more.
General Company Policies
 Wear prescribe clothing/uniform
 Using of cell phones during work hours without permission is not allowed
 Unauthorized operator or interference is not allowed to lay a hand on the
company’s machines, tools or equipment at any time
 Do not sleep while on duty
 Consumption of liquor or alcoholic beverages and drugs on company’s
jurisdiction is highly prohibited
 Absence from work without reasonable cause is not acceptable
Any employee who is guilty of the not following the rules may be given a warning.
Repetition of violations may lead to one week suspension or as may be provided by the
management.
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MARKETING ASPECT
Market Description
Baler is a second-class municipality in the province of Aurora. It is located on the
east coast of Luzon, fronting the roaring waves of Pacific Ocean and enclosed by the
mountains of Sierra Madre. Based on the 2017 Census of Population, Baler, Aurora
posted a total population of 38,309 persons with an increase rate of 2.08% from 2016-
2017 annual increase.
Baler falls under Type IV climate of the Corona Classification with no distinct
dry and wet seasons. The wettest months are October and November while the driest
months are January and February. The mean total annual rainfall is 3,287 mm and mean
monthly average is 276 mm. This high level of rainfall can be attributed to tropical
cyclones that commonly strike eastern Luzon between July and November. The most
humid months in Baler were recorded during the months of April, October and
November.(info@baler.gov.ph)
Sabang Beach is the just one of the ultimate pride of Baler. It is one of the most
popular surfing points here in the Philippines especially in the months of October to
February. These are periods where there is a high rate of tourist population. The target
customers of the El Margarita Restobar are the visitors of the beach especially the tourist
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(surfers, local and foreign) and the residents of Barangay Sabang and everyone near the
place.
Target market’s description includes the group of foreign or visitors from local
places and families or peer group hangouts. The restobar is made available for all ages in
order to catch a big pool of demand from tourists. Also, the level of income of the target
market is to be analyzed and considered to identify the capability of the customers to
acquire the business’ goods and services and primarily to determine the proper and
competitive pricing to set in the market. The lifestyle of the customers is also a factor in
considering target market to classify what is the customers’ preference with regards to the
goods and services the business offers.
Fishermen in Baler and Sharon Company which is owned by Mr. Rodel M.
Avellanida will be contracted as the main suppliers of seafood raw materials and Dialyn’s
Bakery will be the supplier of cakes and pastries that will be offered as an additional
option in the business.
Mostly, the potential market was distinguished to belong to working class and
other non-family group hangouts which induce the proponents to put up a contemporary
bar beside the restaurant. This will be an alternative place for potential customers for
partying.
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Demand
Market demand of food industry in the place was determined by getting the
information from the Department of Tourism in the Municipality of Baler and from the
data collected via interview with the managers and employees of the restaurants. The
information collected was used as the actual demand of tourist (local and foreign) that
visits food and beverage industry in place.
Table 4. Demand Data of Tourist in Baler, Aurora
TOTAL
Restaurants and Bars Annual Demand of
Dona
Museo Actual Demand (Annual Tourist (Local and
Year Aurora
de Baler demand data from Foreign) in Baler
House
interviews) (excluding city
population)
2013 18,735 35,636 169,091 223,462
2014 59,461 94,764 521,950 676,175
Source: Municipality of Baler, Aurora, Philippines. Department of Tourism; Primary
data collected from interviews in restaurants in Baler relevant to the project
Table 4 shows that 2013 tourist demand in Baler is approximately 82% of the
provincial tourist arrivals and the average rate of increase in demand is about 2.97% of
the previous year. Table 5 shows the projected demand from the information collected
using statistical method of computing the data.
Table 5. Projected Demand Figures
Year Total Projected Demand

2015 1,128,888
2016 1,581,601
2017 2,034,314
2018 2,487,027
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The projected demand figures from 2015 to 2018 are pre-computed using
different statistical method (Straight Line, Semi-Log and Parabolic). These methods show
varying results which can lead to vagueness of the study. Hence, the test for standard
deviation was used to determine the appropriate method to be used in projecting demand.
The lower standard deviation a specific method shows, the closest the theoretical values
are to the actual figures of the demand.
In computing the standard deviation for each method, Statistical Straight Line
Method shows the lowest standard deviation (SD=0). This shows that this method is the
most appropriate method to use in projecting demand and indicates the adjacency of
theoretical figures to the actual figures shown.
Supply
Restaurant managers from different establishments of food industry in Baler had
to say that their supply turnover is conducted every week or when promptly needed.
Other managers have said that since they cook foods per order basis they tend to have a
longer/shorter turnover of inventories depending on the demand. Table 6 shows the
approximate number of persons that can be supplied by different establishments in a year
with enough foods and beverages.

30
Table 6. Supply Figures Data of All Food Industry in Baler
Year Estimated Number of Population Supplied by Food Industries

2013 234,878
2014 460,326
Source: Interviews from restaurant managers in Baler, Aurora
The above data was collected through random sample interview from Restaurant
Managers of different restaurants. This shows the approximate number of persons that
their supply of foods can accommodate. Table 7 shows the forecasted supply
measurements is also pre-computed using the statistical methods. The computed figures
depict the projected number of supply the food establishments will need in the future.
Table 7. Projected Supply Figures Data of All Food Industry in Baler
Year Total Projected Supply

2015 685,874
2016 911,372
2017 1,136,870
2018 1,362,368
The table shows the results of projected supply needs through the use of
Statistical Straight Line Method with a standard deviation of 0. Same as through with the
demand measurements the computed figures indicates the adjacency to the actual figures
shown in Table 6 . The average increase is approximately 1.0529 annually.

31
Demand-Supply Analysis
Table 8. D-S Analysis
Demand (D) Supply (S) D-S Gap Percent Unsatisfied

Year [2] [3] [4]=[2]-[3] [5]=[(4)/(2)]*100%
Past
2013 223,462 234,878 (11,416) 0
2014 676,175 460,326 215,849 31.92%
Present
2015 1,128,888 685,874 443,014 39.24%
2016 1,581,601 911,372 670,229 42.38%
2017 2,034,314 1,136,870 897,444 44.12%
2018 2,487,027 1,362,368 1,124,659 45.22%
Table 8 shows that percentage unsatisfied of the demand was found out to be
consistently increasing. This indicates that projected supply is insufficient to cover the
projected demand requirements. The alternative solution to aid this discrepancy is to
increase the supply requirement of the business. The gap indicates the percent increase of
the business to its supply requirements.

General Marketing Practices
The following table represents the analysis of marketing mix of random sample of establishments and possible
competitor of the business.
Table 9. Marketing Mix of Competitors
Restaurants Product Price Place Promotion

Costa They provide perishable They set prices above the The main attraction to Costa Pacifica does
Pacifica and non-perishable goods market. Firstly, they provide their place is the front not usually promot
for their customers. Non- the quality of the products view of the ocean plus a their business but
perishable includes the and services they offer and built-in swimming pool rather it just had its
hotel services and not by mere brand, in their foreground. The own site wherein it
accompanied products they secondly, their primary place where Costa casted the pricelist
offer while perishable target consumers are those Pacifica was established of its offers in suite
goods settle in their in the high class society. is the closest to the town and foods and it
restaurant. They offer proper of Baler to which provides online
different perishable many tourist attractions reservation for thei
products like beverages and including the Museo de clients. This websi
food orders. Their foods Baler and Dona Aurora includes only the
were made in per order House can be found basic information
basis as well as their other attractions are about the business
beverages. Their products visited in different and of the hotel and
comprise mostly Filipino towns. With regards to restaurant. Also,
foods and they also offer this, the visitors of the they use flyers for
seafood. Their niche in tourist attractions may this type of
food industry is by offering come to visit also the information. Costa
new choices to their hotel and restaurants in Pacifica was also
customers and in the Sabang Beach. renowned by word
beverage section they offer of-mouth.
the finesse liquors and
cocktail mixes to their
customers.
Bayler Bayler also has two Prices of the goods and They put up their They give flyers an
services offered: hotel and services are on the average business in the same brochures of their
restaurant. They strategized level. Prices of food include place with the Costa suites and services
to have some twist in their not more than 90% of the Pacifica and are in lined as well as having
food offers by attaching minimum wage of a daily with other competing their own site for
their restaurant name in the wage earner. But other hotel and restaurants. more detailed
food category. An example commodity especially those This indicates that information.
of this is the Bayler extraordinary dishes exceeds Bayler Hotel and
Spaghetti and Pancit the minimum wage. This Restaurant creates a
Bayler. “Bayler” in the means that the prices of variety of choices to the
foods name specifically food in Bayler are slightly potential customers of
means that mix of sea foods lower than any other other hotels and
and other meat. Attaching restaurants in Sabang. restaurants in Sabang
their name in the food Beach area.
category specifies their
signature dishes.
Thelma’s Mostly sea foods and grills. High rates. Mainly because The business is placed Word of mouth
Kitchenette They let their customers do of the quality they provide on the town proper not Flyers
the honor to cook their own with their customers though relatively close to the
preferred dishes. They also they have small place. competitors’ place.
prepare foods on call basis. Indicates convenience to
Live grilling of seafood and people who wants to
others and they have roam around the capitol.
signature dish which is the
“Seafood in a Plate”. It
consists of all types of
seafood with a center piece
in it.
Yolly’s Focuses on sea food dishes. High rates. Because of the The business is placed Word of mouth
Provides freshly cooked sea extraordinary seafood they on the town proper not
foods and other food provide to the customers. relatively close to the
choices. Extraordinary and competitors’ place.
extra large seafood choices. Indicates convenience to
people who want to
roam around the capitol.
35
Proposed Marketing Program
Products (Services)
Copacabana El Margarita achieves to create a restaurant focusing mostly on
seafood. The business intended to maximize the use of sea food resources in the place
since it is near the business site. Seafood is one of the most patronized types of dish since
there are a lot of recipes can be made from it. The business plans to have their own
customized seafood recipe that will be retained in the memories of the customers.
Copacabana El Margarita had this idea to put “Copacabana” in their signature dishes
which means Crab. Crab is set to be the center piece of every dish that will be specialized
by the restaurant. The business wants to create much affordable prices without reducing
the quality of the products and services they offer. Either equalizing the market price or
setting lower prices that can be afforded by target market and lower class society. The
business also desires to overpass the quality of the competitors’ products and services
despite the low price they offer. With regards to services offered, time constraints are
emphasized so that customers are served well.
Price
Pricing is difficult because the products have demand and cost interrelationships
and are subject to different degrees of competition. Copacabana El Margarita Seafood
Restobar planned to set low prices or otherwise equalizes the market pricing to attract
customers and build customer satisfaction but still gives the optimum quality the
customers deserve to have. The business must first ensure whether this strategy makes
36
stand out to the market and therefore, when proven effective, they can produce other
menu that can attract more customers.
The business also gives discounts, promos, premiums and packages as a way of
customers’ recognition for purchasing a specific set of amount. Through this, the business
creates customer relationships which can be a way to increase the customers’ satisfaction.
Place
The business place can be found on the right wing of Sabang Beach. Relatively
away from neighboring competitors but can be reached by walking. The business is
situated in exceptionally quiet place where customers can wind up and take relaxation. It
is surrounded by hotels, surfing ports and inns in the place. No same industry is in lined
with it so that the business can have an assurance of higher demand especially from the
clients of hotels, inns and surfing shops near the place. The ambiance of the place is also
made comfortable for every person who wants to experience Copacabana El Margarita. It
is specially made with a touch of Spanish style which resembles its name to its structure.
The business site is also made convenient to people who want to have party or
night life. It is far from the place where residence is situated. Another thing is that the
place allotted enough space for partying and other culminating activities the customers
wanted.
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Promotion
Promotion is one of the key elements of the marketing mix, it is done to make
people aware of the business and to increase its sales. It deals with one or two-way
communication that takes place with the consumer. Promoting the business in the market
is one of the challenges that a marketing manager goes through when planning to build
up a business. The Copacabana El Margarita expects to capture the attention of a large
possible customer by using flyers, social networking sites, internet, word of mouth and
radio advertisement as their main promotion tactics to gain awareness and competitive
advantage to its customers.
Figure 5. Tarpaulin and Flyers
The business considers the product life stages of the business in terms of
promotion. In the introduction stage where the business is expected to have low market
38
demand must be advertised by using flyers, social networking sites, radio station and
internet sites, the business will organize events and promos to make a noise in the market
to capture and get their attention and also setting the price equal to its competitive market
or set below the market. While in the growth stage, the promotion is continuous but the
business is not merely much prioritizing it compared to the introduction stage. Maturity
stage is where the business had established a name in the area, the promotion in this is
just minimal, and continuing to use the radio stations in promoting the business and the
internet sites to update customers in the new promos and offers of the business also in
this stage is the maintenance of the business. The last stage where the business is
declining, the business must decide whether to liquidate or to continue the business. This
is the stage where the business needs to lower the cost of the products to continuously
compete in the market and cut costs or in other cases if the business won’t work any
longer, a contingency plan is to develop and innovate new products in line with the new
trends.
Table 10. Sales Projection

Sales Projection
Year Average Customer Consumption Demand Unsatisfied Sales
2015 Php 250 443,041 Php 110,760,250
2016 300 670,229 201,068,700
2017 350 897,444 314,105,400
2018 400 1,124,659 449,863,600
39
PRODUCTION/TECHNICAL ASPECT
Products/Services
Copacabana El Margarita offers a spectacular experience to customers by serving
the freshest seafood and refreshing beverages to customers providing assurance of
customer’s satisfaction by giving the optimum and rewarding quality of services and
products as well as providing healthful benefits to the consumers. The business can be
considered as the best place for seafood lovers.
APPETIZERS
Calamares
In preparing the final output of this product the main and primary ingredients
needed are; squid, eggs, plain flour, fresh lime juice, salt, pepper, and mayonnaise.
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Onion Rings
needed are; large onions, all-purpose flour, baking powder.
Crunchy Squid Heads
needed are; squid head, egg yolk, corn starch, garlic powder, ginger powder, cooking oil,
sesame oil, gin, garlic, ground pepper, and salt.

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Chicken Skin
needed are; chicken skin, vinegar, water, garlic, pepper corns, olive oil, and salt.
French Fries
needed are; potatoes, seasoning mix, salt and oil.
SOUP
Seafood Soup
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needed are; olive oil, onion, green pepper, carrots, garlic, tomato sauce, tomatoes,
chicken broth/bayleaf, dried oregano, dried basil, pepper,salmon fillets, shrimp, water and
fresh parsley.
Chicken and Corn
needed are; butter, garlic, chicken thigh fillets, chicken stock, creamed corn, corn kernels,
brown sugar, sour cream, water and black pepper (cracked).
Mushroom Soup
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needed are; olive oil, butter, mushrooms, special mushrooms, shallots, garlic, salt, dried
tarragon, chicken stock, cream and ground black pepper.
Crab and Corn Soup
needed are; butter, onion, broth, corn, potato, crab, milk salt, water, pepper and corn
mixture.
Sinigang na Baboy
needed are; pork belly, spinach, fish sauce, string beans, tomato, chilli, cooking oil,
water, onion, gabi, and sinigang mix.

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SALAD
Seaweeds Salad
needed are; seaweeds, vinegar, soy sauce, sesame oil, sugar, red pepper flakes, ginger,
garlic, scallions, carrots, and sesame seeds.
VEGETABLES
Buttered Corn and Carrots
needed are; corn, carrot, butter, onion, salt, ground pepper.

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Seafood Chopsuey
needed are; shrimped, squid, mussels, green beans, carrot, sayote, cauliflower, broccoli,
cabbage, pechay, red bell pepper, celery, onion, garlic, cornstarch, soy sauce, oyster
sauce, ground pepper salt and cooking oil.
Chopsuey
needed are; shrimp, chicken, corn starch, oyster sauce, green bell pepper, red bell pepper,
cauliflower, snow peas, carrots, onion, chicken liver, shrimp juice, water salt and pepper.
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MEAT
Crispy Pata
needed are; whole pork leg, vinegar, sprite/7-up, water, garlic, bay leaves, salt, oil, fish
sauce, and flour, garlic and pepper.
Lechon Kawali
needed are; pork belly, garlic, salt, peppercorns, bay leaves, water and oil.
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Pork Adobo
needed are; pork belly, garlic, dried bay leaves, vinegar, soy sauce, peppercorn, salt and
water.
Bicol Express
needed are; oil, onion, gsrlic, shrimp paste, pork belly, coconut cream, coconut milk,
water, salt and pepper.
CHICKEN
Spicy Garlic Lime Chicken

48
needed are; salt, black pepper cayenne pepper, onion powder, garlic powder skinless
chicken, olive oil, dried parsley and lime juice.
Fried Chicken
needed are; chicken, salt, flour, ground black pepper, cayenne pepper buttermilk
vegetable oil.
Garlic Chicken
needed are; boneless chicken breast, garlic cloves, brown sugar and olive oil.
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GRILLED
Grilled Stuffed Squid
needed are; large squid, tomatoes, onions, ginger, calamansi extract, soy sauce, fish
sauce, sugar, cooking oil, and butter.
Chicken Kebab
needed are; olive oil, paprika, cumin, cinnamon, red pepper flakes, lemon, salt, ground
black pepper, garlic, boneless chicken thigh, red onion, and vegetable oil.
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Grilled Pork Belly
needed are; lemon, vinegar, garlic, white sugar, salt, ground black pepper, pork belly, and
thai chilli.
Grilled Tuna Belly
needed are; tuna belly, soy sauce, ginger, garlic, lime juice, brown sugar, honey, olive oil,
and grind black pepper.

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SEAFOOD
Sizzling Bangus Sisig
needed are; boneless bangus, scallions, onion, soy sauce, garlic, chilli pepper, ground
black pepper, ginger, salt, lemons, mayonnaise and oil.
Garlic Baked Crab Claw
needed are; crab legs, butter, garlic, lemon, virgin olive oil, sea salt, and dried parsley.
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Crabby Patty
needed are; crab meat, egg, onion, dried bread cumbs, garlic, salt, pepper.
Sinigang na Salmon/Hipon
needed are; shrimp, spinach, beans, tomatoes, onion, water, sinigang mix, banana pepper
and fish sauce.

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Baked Oyster
needed are; unsalted butter, chopped onion, chopped celery, kosher salt, garlic, bread
crumbs, lemon zest, ground black pepper, dried oregano, rock salt, oyster and liquor.
Tempura
needed are;shrimps, corn starch, oil, egg water, all purpose flour, ice water, soy sauce,
and sugar.
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Nilasing na Hipon
needed are; shrimp, white wine, flour, salt, ground black pepper, and cooking oil.
RICE
Garlic Rice
needed are; vegetable oil, chopped garlic, ground pork, cooked white rice, garlic salt,
black pepper.
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Crab Rice
needed are; cooked rice leftover, big sized crabs, garlic, ginger, vegetable oil, water, salt,
and spring onion.
Plain Rice
needed are; rice grains, water, and salt.

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Veggie Rice
needed are; vegetable oil, mushrooms, red bell pepper, onion, rice grain, salt, and
scallions.
PASTA
Shrimp Pasta
needed are; shrimp, garlic, butter, virgin olive oil, dried oregano, spaghetti noodles,
parmesan cheese, and gound black pepper.

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Tuna Carbonara
needed are; pasta, tuna solid, nestle cream, cheese, butter, garlic, union, water,
mushroom, parsley, evaporated milk,oil, salt and pepper.
Seafood Spaghetti
needed are;tomatoe juice, basil, olive oil, basil leaves, extr-virgin olive oil, unsalted
butter, spaghetti pasta, garlic, shrimp, mussels, and baby squid.

58
Spaghetti – Pinoy Style
needed are; spaghetti noodles, ground beef, ground pork, hotdogs, tomato sauce, laurel
leaves, green bell peppers, onions, garlic, cooking oil, water, salt, pepper and grated
cheese.
Seafood Lomi
needed are;lomi noodles, fresh mixed seafoods, fish cake, carrot, garlic, onion, parsley,
cabbage, hoisin sauce, cornstarch, egg, fish sauce, salt, pepper and cooking oil.
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Lomi
needed are;miki noodles, garlic, onion, kikiam, pork, meatballs, cassava flour, ham, fish
sauce, soy sauce, ground black pepper, beef broth, chicharon, egg, scallions, and cooking
oil.
SANDWICHES/BURGERS
Copacabana Sandwich
needed are; crab meat, shrimp, mayonnaise, lemon juice, onion, seasoning, butter, and
bread.
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Tuna Sandwich
needed are;bread, boiled-egg, tuna, cucumber, onion, salt, mayonnaise, lettuce, radish
sprouts, and ground black pepper.
Clubhouse
needed are;white bread, mayonnaise, lettuce, tomatoes, salt, ground pepper, bacon, and
chicken.
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Egg Sandwich
needed are; hard-boiled egg, mayonnaise, white bread, and butter.
Chicken Burger
needed are; chicken meat, bread crumbs, low-fat milk, onion, pepper, salt, crackled black
pepper, and olive oil.

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Ham Burger
needed are;ground beef, egg, bread crumbs, evaporated milk, garlic and cayenne pepper.
Cheese Burger
needed are;ground chuck, vegetable oil, kosher salt, ground black pepper, cheddar
cheese, Swiss cheese, and hamburger bun.

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PIZZA
Seafood Pizza
needed are;all-purpose flour, cup milk, chicken broth, jack cheese, swiss cheese, bay
scallops, shrimped, crabmeat, mozzarella cheese and paprika.
All Meat Pizza
needed are; pizza crust, ground beef., Italian sausage, pizza sauce, pepperoni, sliced deli
salami, bacon, cheddar cheese, and mozzarella cheese.

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Chicken Pizza
needed are; extra-virgin olive oil, fresh lime juice, jalapeno peppers, garlic, cilantro
leaves, pizza dough, mozzarella cheese, fontina cheese, tomatoes, onions, red and yellow
bell peppers, eggplant.
Hawaiian Pizza
needed are; pizza crust, pizza sauce, mozzarella cheese, ham, bacon, pineapple chunks,
and Canadian bacon.

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Pepperoni Pizza
needed are; tomato and basil pasta sauce, pizza crust, pepperoni slices, and mozzarella
cheese.
Cheesy Pizza
needed are; pizza crust, pizza sauce, mozzarella cheese, parmesan cheese, sliced
mozzarella cheese and ground basin.

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DESSERTS
BukoPandan
needed are;buko meat, pandan flavour, cream, coconut powder, gulaman, unflavoured
gelatin, water, pandan flavour, food color, and sugar.
Banana Split
needed are; vanilla ice cream, chocolate ice cream, strawberry ice cream, large ripe
banana, chocolate syrup, crushed pineapple, walnut ice cream topping, whipped ice
cream, and cherries.

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Shakes
needed are; banana/buko/chocolate powder/strawberry/mango/apple/cookies and
cream/watermelon, water and milk.
Operations/Production Process
After the raw materials had delivered and unloaded, they will undergo to the
quantity and quality inspection of the marketing agent; the supplies will be checked if the
quantity of goods delivered were sufficient and for the quality inspection, if the delivered
goods were in good quality, fresh and don’t have defects. It now goes to the cleaning
section where goods are being cleaned and prepared before putting in the storage area to
maintain the cleanliness and freshness of the goods and to prevent bacteria to mix in the
food. After the order is made by the customer, the assistant of the chef prepares the
materials and supplies the ingredients that will be needed by the chef in cooking of the
orders. After the preparation and cooking time it will be served to the customer.
Storage
Operation
Inspection
Transportation
Serving
Raw Materials Unload Purchased Raw Materials Quantity and Quality Inspection
Preparation Storage Cleaning Sec
Cooking
Serving
Figure 6. Operational Processes

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Alternative Processes
Red Tide
Knowing that seafood is one of the primary products of our restobar, red tide is
one of the factors that we are considering to ensure the safety of our customers. The
business decides to temporarily discontinue the purchase of raw materials that are
affected by the red tide until the incident is through and finds another supplier who can
suffice the need of our restobar.
Low Supply
When the business is suffering in shortage of supply to suffice the needs of the
restobar the business decides to search for another supplier who can supply us in the
meantime with same price as much as possible to continue serving our customers.
Delayed Supply
In terms of delayed supply, the business decides to look for local supplier who
can suffice the urgent needs of the business and the use of a substitute products to
produce the product without affecting the quality and taste of the product. And in terms
of product that cannot be produced because of the delays and unavailability of the raw
materials, the business decides to make it temporarily unavailable in the market.

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Electrical Shortage
Electricity is one of the important needs of the business to run it efficiently, in
terms of electrical shortage the business decides to provide a generator to continuously
operate the business.
Materials Handling
To maintain the good quality of the raw materials from our suppliers, Copacabana
El Margarita makes sure that our raw materials are delivered on time and stored in right
place where it is inspected and goes through the quality inspection and inventory counts
before stored. The supplies are delivered on a weekly basis where a single trip of goods is
done by the suppliers, where equipment and facilities are inspected to ensure the safety of
customers and its employees. Finally to satisfy our customers and to assure the freshness
of food we cook right after customer ordered their food.
Technological Requirements
The table below shows a list of some specialist and offices that the partners will
coordinate to help them with the external techno-managerial assistances during their
operating period.
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Table 11. Technological Assistance
Type of Assistance Name of Office or Address and Tel. no./

Specialist Contact Person/s
Food and Drugs Nicolas B. Lutero III Civic Drive, Filinvest
Administration Assistant Secretary of Corporate City
Health Alabang, Muntinlupa
OIC, Food and Drug +63 2 857-1900
Administration report@fda.gov.ph
National Food Authority Gerry Ambrosio/Marietta +63 (42) 209-4221
Ablaza
Manager
Provincial Nutrition Dr. Luisito G. Teh Baler, Aurora
Action Office
Project Site
The location of the project site is at the right wing of Sabang Beach Baler, Aurora
near the coast and at the right side of Costa Pacifica. It is relatively away with hotels and
other food industries in the place. The total estimate of the land area of the project site is
about 225 sq. m or 2,420.64 sq. ft. The total cost of acquisition of the land will be 5,000
per square meter and is equivalent to the fair market value. The site is surrounded by
hotels and small cottages at its sides which are good to create demand for a starter
business and there are also residence houses near the site. It is claimed to be safe from
accident occurrences and elevated enough to avoid high tides. The place is a lot more
refreshing and relaxing because of its tranquillity and the sea breeze that keeps the place
cool.
The proponents also made a research for an alternative route to reach the place for
easy transportation accessibility of the customers. In any cases that the land will not be
73
feasible for a business implantation, the area near the Costa Pacifica (left side) will be
used.
Project Layout
LAYOUT (Ground Floor)
LAYOUT (Second Floor)
Figure 7. Layout
74
Production Capacity & Schedule
Table 12. Plant Capacity
Space Requirement in
Area Square Meters
Ground Floor (200 sq.m)
Storage and Washing Area 19.2 sq.m
Kitchen Area 39.6 sq.m
Staircase 4 sq.m
Customer’s Area 98.8 sq.m
Veranda Area 30.4 sq.m
Comfort Room (available for customers and 8 sq.m
personnel)
TOTAL USED CAPACITY 200 sq.m
Second Floor (200 sq.m)

Office Area 19.2 sq.m
Comfort Room (available for customers and 8 sq.m
personnel)
Bar and Party Area 137.4 sq.m
Veranda 30.4sq.m
Bar Counter 9 sq.m
Staircase 4 sq.m
TOTAL USED CAPACITY 200 sq.m
Total area capacity that can be used by the business is 450 square meters
including the second floor and area for allowance of the establishment. The total land
area used is 200 square meters which is 88.89% of the total land area of the business and
the remaining 25 square meters are used for space allowance. To elaborate further, total
land area is occupied by the structure which is designed as a two-storey building and
provides the same space capacity as the ground floor. On the ground floor, it is
subdivided into storage and washing area, cooking and preparation area, allotted space
for staircase, customer’s area including the veranda, and comfort room. On the other
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hand, the second floor is subdivided into office area, comfort room, veranda, customer’s
area and the conjunction of the staircase.
Table 13. Operations Schedule
Time Description Allotted Manpower

hours to Requirements
work
6:00 am Setting up the restaurant for the day’s 4.5 hours 3 Executive Chefs
operation (includes cleaning and 3 Assistant Chefs
preparation)
Preparation of raw materials to be used
for cooking for breakfast menus
7:00am Opening of the restaurant area.
11:00 am Kitchen preparation for upcoming orders 3 hours 2 Master Chefs
and other needs of customers 2 Assistants
Shifting of work schedule of kitchen 6 Attendants
staffs
11am – 12:30 pm – Master Chef 1
12:30 pm – 2 pm – Master Chef 2
2:00pm Free time schedule of all staff when there is no client. In case of urgent
customer needs, early shift may occur or other attendants will
accommodate the customer.
5:00 pm Preparation of both restaurant and bar 9 hours 4 Kitchen Staff
for night operations. Kitchen staff 2 Bar Attendants
preparing for dinner food menus. Bar 6 Attendants
staff preparing for drinks and beverages.
Staffs are subject to shifting schedules.
6pm Opening of the bar area. All Employees

12am Closing of the Restobar (Night Shift)
Operations schedule may vary according to certain conditions like seasonal
changes, allotted time for food preparation, machineries and equipments functioning and
others. The business operations will commence every day at 6:00 in the morning ‘til
twelve midnight.
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Seasonal changes – peak, lean, off-season, and holidays – can greatly affect the
operations processes of the business. It can either induce the demand for the products or
services or reduce the rate of operations. An alternative plan had been made to counteract
these approaches. Peak season is the highest point of demand and holidays are leisure
time away from work. This suggests having enough supply of workforce to take over in
cases of which demand is high, turnover rate of inventory, excess supply of raw
materials, additional pay/incentives for holiday workers and adjustments in shifting time
schedules. Lean and off-season are both in the lowest part of the curve. Both suggest
having minimal rate of production, inventory control, reducing workforce needs, and
minimum supply of raw materials needed in the production.
Machineries and equipments functioning is also a factor that can greatly affect the
operations of the business. Technical malfunctions can disturb the ongoing operations. It
includes machineries breakdown, electrical disconnections, inadequate facilities and
others.
Table 14. Building Requirements
TOTAL
Item Qty. Unit Unit Cost
COST
Sand Dumb Php
65 Php 243,750
Offer: 11-12 cu.m. per load truck 3,750.00
Gravel Cubic
35 2,200.00 77,000.00
Offer: 11-12 cu.m. per load meters
Concrete Hollow Blocks (4 inches
5,500 pcs 8.50 46,750.00
thick)
Northern Cement 40kg 1000 bags 235.00 235,000.00
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Rebars
 10mm 1000 145.00 145,000.00
 12mm 1500 pcs 205.00 307,500.00
 16mm 500 270.00 135,000.00
Trosses (1/4 x 22) 250 pcs 3,500.00 875,000.00
Plywood ½ x 1.2 x 2.4 75 pcs 217.00 16,275.00
Cocolumber 2 x 2 x 10 550 pcs 40.00 22,000.00
Nails
 5” 20 60.00 1,200.00
 4” 30 kg 45.00 1,350.00
 2” 10 30.00 300.00
Roofing Tilespan 10L.m 175 pcs 355.00 62,125.00
Tiles
 Dining and bar area 50 x 50 1000 111.25 111,250.00
cm
 Toilet and pathway 12x12 550 pcs 45.00 24,750.00
 Kitchen and bar counter
(Marmol) 8x8 500 125.00 62,500.00
SUBTOTAL 2,366,750.00
Building and Facilities
This section estimates the total cost of masonry needed in the construction of the
entire building and the allocation to its areas. Total building height is equivalent 5.5
meters from the ground. First floor comprises the 3-meter requirement and the rest is
allotted for the second floor of the building.
Table 15. Labor Cost for Building Construction
Number Wage/day Monthly TOTAL

Labor Force Contract of Salary/ Expense/ LABOR
Workers month laborer COST
Construction 240 days or Php Php
20 Php 285.00
Workers 8 months 8,550.00 1,368,000.00
Engineer Endo 1 1,166.67 35,000.00 280,000.00
Architect Agreement 1 1,050.00 38,500.00 38,500.00
SUBTOTAL 1,686,500.00
78
Other Masonry Works*NATIONAL PLUMBING CODE OF THE PHILIPPINES
Table 16. Plumbing and Sanitary
Description Qty. Unit Cost Total Cost

Under Counter Lavatory
 Vitreous China
Php
 Enamelled Cast Iron 4 pcs Php 3,499.00
13,996.00
 Stainless Steel
 Plastic
HCG One Piece Noise Free Siphon Vortex Toilet
4 pcs 6,499.00 25,996.00
C360T
NAHM Wall Hung Urinal NM. 7254 4 pcs 4,999.75 19,999.00
Triple Bowl Kitchen Sink
2 pcs 4,249.00 8,498
 1 ½ “Φ->38 mm Φ->2 DFU
Bar Sink
1 pc 2,800.00 2,800.00
 1 ½ “Φ->38 mm Φ->2 DFU
Floor Drains 5pcs 200.00 1,000.00
DZ 8D052CP Single Hole LavFaucet 10
1,799.75 17,997.50
pcs
Water Meter 1 pc 1,500.00 1,500.00
Septic Tank 1 pc 6,500.00 6,500.00
Hand Dryer Catch Basin 4 pcs 6,500.00 26,000.00
Roof Gutter 1 set 5,650.00 5,650.00
Mirror (30 x 25) 2 pcs 2,500.00 5,000.00
SUBTOTAL 134,936.50
Table 17. Electrical Requirements
Description Unit Qty. Cost per unit Total Cost

Watt-Hour Meter 1 pcs Php 2,550.00 Php 2,550.00
Electrical Meter 2 pcs 1,850.00 3,700.00
Schneider Duplex Universal Outlets 15 pcs 250.00 3,750.00
Fluorescent Lamps 23 pcs 3,450.00 79,350.00
Safety Box 2 pcs 1,750.00 3,500.00
Bar Lights 1 set 4,999.00 4,999.00
SUBTOTAL 97,849.00
79
Machineries and Equipments
Machineries and equipments are further subdivided into three categories which
are the Production Equipments, Auxiliary Equipments and Service Equipments. In this
section, furniture and fixtures are also included. Production Equipments are those which
are used in the operation of the business of which are most likely included in the
equipments and machineries. On the other hand, auxiliary equipments are those can be
used as extension of the tools and can be found in furniture and equipments. Lastly, the
service equipments these are usually the office equipments.
The primary source of information regarding the prices and descriptions are the
Lazada online shop, OLX Philippines, Alibaba, Abenson Brochure and others not
specified.
Table 18. Furnitures and Fixtures
Qty
Items Description Unit Cost Total
.
Wooden dining set Php
4 Sitter Dining Set 2 Php 15,198.00
1x1m table 7,599.00
Glass and Steel
4 Sitter Dining set 5,999.00 8 47,992.00
1 m x ½ m table
Veranda Couch Water proof wooden
9,799.00 3 29,397.00
Set table with Soft sits
Soft Chairs Includes office chairs 2,459.00 6 14,754.00
Long Tables Kitchen Counter Table 2,799.00 1 2,799.00
Center Table 3,200.00 1 3,200.00
Office Table 3,499.00 1 3,499.00
Sofa With built-in spring soft 12,359.50 4 49,438.00
Small Corner
750.00 1 750.00
Table
Double Shelf 4,250.00 5 21,250.00
Slim Wooden 2,320.00 3 6,960.00
80
Table
Kitchen Table 4,769.00 1 4,769.00
Small Wooden
4,279.00 12 51,348.00
Shelves
Tall Shelves 3,800.00 6 22,800.00
Bar Stool 1,050.00 12 12,600.00
Stand Table Circular, 1m. Ht. 2,450.00 14 34,300.00
Plastic Couch Made of plastic 3,450.00 4 13,800.00
Wine and Wine Long Hanging Glass
6,755.75 1 6755.75
Glass Rack Cabinet
Lounge Set 6,750.00 6 40,500.00
Light Posts 650.00 7 4,550.00
Two-Way Door 3,050.00 4 12,200.00
Mobile Steel Cabinet
Filing Cabinet 10,399.00 1 10,399.00
CF46-3
Php
SUBTOTAL
409,258.75
Table 19. Equipment
Items Description Unit cost Qty. Total

Php Php
Refrigerator Panasonic 3
22,699.00 68,097.00
4 Burner
Panasonic 14,795.00 2 29,590.00
Stove
Cash Register Olivetti ECR 7100 13,000.00 1 13,000.00
Air Whirlpool 1.0 Hp Premium Inverter
conditioning Plus Air Conditioner 30,799.00 1 30,799.00
unit SIA90IN/SIA90CO (White)
ASUS Essentio CM1740-PH002D
Desktop Flat screen 12”x15”, intel core
16,000.00 2 32,000.00
multiprocessor, 500 GB with hard
disk, 4 GB RAM
Telephone (Alcatel Temporis 25 Corded
3,500.00 3 10,500.00
Telephone (White)
Television SONY Bravia 32 in. KDL-32W654A 25,599.00 1 25,599.00
AVTech Special High Quality CCTV
CCTV 30,350.00 8 242,800.00
Camera
VESTAX TYPHOON Package w/
Amplifiers Virtual DJ includes headphones and 8,199.75 1 8,199.75
Bookshelf speakers
Php
SUBTOTAL
460,584.75
81
Table 20. Machineries
Items Description and uses Unit cost Qty. Total

Duke Full Size
Single Deck Single deck, full size, includes 5
Natural Gas racks, stainless steel front, double Php Php
1
Convection Oven pane thermal gas, 38”Wx39 ½” 87,535.00 87,535.00
38” W Dx60”H
Stainless Steel
Cooking Stainless Steel Range 65,000.00 1 65,000.00
Equipment
Stainless Steel Tank, Capacity
Water Tank 12,500.00 1 12,500.00
1000 gallons
Generator 88,888.00
Diesel Generator 125kva Silent 1 88,888.00
Php
SUBTOTAL
253,923.00
Table 21. Supplies
Items Description and uses Unit cost Qty. Total

Fire Dry Chemical (mono ammonium Php Php
2
extinguisher phosphate) 101lbs 1,300.00 2,600.00
Broom Made of tiger grass 70.00 3 210.00
Dust pan Made of plastic 25.00 2 50.00
Mop 150.00 3 450.00
Staff welfare equipment 1
Hair net 100.00 100.00
Hair Net (1Box) box
Uniform Staff welfare equipment 3,000.00 24 72,000.00
Garbage Bin Made of plastic 120.00 5 600.00
Spice Racks Plastic/stainless steel 310.00 2 620.00
1
Gloves Qualatex, 100 pcs. per box 200.00 200.00
box
Php
SUBTOTAL
76,830.00
82
Utilities
Table 22. Utilities
Unit Consumption
Utility Description Source/s Total
cost Rate
Php
AURELCO 11.00
Telecommunications Php
Power (Aurora kwh x Php
Water Supply 365,824.80
Supply Electric 92.38 30,485.40/month
Electricity /year
Cooperative) per
day
Raw Materials Requirements
The table shows the weekly consumption of raw materials in the restaurant. The
business plans to have weekly turnover of raw materials to ensure quality and freshness
of the materials.
Table 23. Perishable Raw Materials
Seafood
Quantity Requirement
Total
List per week Unit Cost
Cost Source
(kg) Per unit
Crab 30 230 6,900 Sharon Company
Shrimp 20 250 5,000 Sharon Company
Tuna
Belly 15 140 2,100 Sharon Company
Squid 30 120 3,600 Sharon Company
Oyster 30 70 2,100 Sharon Company
Ar-
arucep 10 20 100 Sharon Company
Lobster 30 400 12,000 Sharon Company
Bangus 45 100 4,500 Sharon Company
Salmon 60 250 15,000 Sharon Company
Clams 20 70 4,000 Sharon Company
TOTAL 55,300.00
83
Spices
Quantity
List Requirement Unit Total Cost
Source
per week Cost
Garlic 50 kg 100php 5,000 Kalasag., San Jose City
Onion 50 kg 30 1,500 Kalasag., San Jose City
Ginger 50 kg 100 5,000 Kalasag., San Jose City
Chili 5 plastic bags 200 1,000 Kalasag., San Jose City
Bell pepper 15 kg 60 900 Baguio Green Farm
Black
Pepper 1 kg 75 75 Baguio Green Farm
Bay leaf 3 pack 5 15 Baguio Green Farm
Celery 5 string 10 50 Baguio Green Farm
Cilantro 5 string 15 75 Baguio Green Farm
Asparagus 5 string 15 75 Baguio Green Farm
Parsley 10 string 10 1,000 Baguio Green Farm
Basil
Leaves 5 packs 45 225 Baguio Green Farm
TOTAL 14,915.00
Fruits and Vegetables
Quantity
Requirement Unit
List Total Cost
per week Cost Source
(kg) (kg)
Tomato 20 10 2,000 Kalasag., San Jose City
Radish 20 25 500 Baguio Green Farm
Carrots 20 50 1,000 Baguio Green Farm
Beans 5 50 250 Baguio Green Farm
Cabbage 30 30 900 Baguio Green Farm
Cauli
flower 10 50 500 Baguio Green Farm
Broccoli 10 60 600 Baguio Green Farm
Potato 30 60 1,800 Baguio Green Farm
Baguio
Beans 10 20 200 Baguio Green Farm
Shitsaro 2 50 100 Baguio Green Farm
Mustard 10 85 850 Baguio Green Farm
Cucumber 10 40 400 Baguio Green Farm
Lettuce 10 80 800 Baguio Green Farm
84
Coriander 2 strings 15 30 Baguio Green Farm

Fresh
Tamarind 10 15 150 Public Market
TOTAL 10,080.00
Meat and Eggs
Quantity
Requirement Unit
List Total Cost
per week Cost Source
(kg) (kg)
Pork R.A Meat shop/ Danilo’s Meat
50 180 9,000
Belly Shop
R.A Meat shop/ Danilo’s Meat
Pata 50 120 6,000
Shop
Ox Tripe 20 220 4,400
Shop
Chicken 30 120 3,600
Shop
Eggs *300 pcs 6/piece 1,800
Shop
Ground R.A Meat shop/ Danilo’s Meat
10 120 1,200
Pork Shop
Tofu 10 30 300
Shop
TOTAL 26,300.00
Table 24. Non-Perishable Raw Materials
Restaurant Raw Materials
Quantity
Requirement per Unit
List week Cost Total Cost Source
Baler, Aurora
Salt 2 20 40 Public Market
Monosodium Baler, Aurora
Glutamate 1 pack 25 25 Public Market
Baler, Aurora
Cheese 5 70 350 Public Market
85
Baler, Aurora
Olive Oil 2 bottle 800ml 165 330 Public Market
Baler, Aurora
Vinegar 2L 70 140 Public Market
Baler, Aurora
Soy Sauce 5L 45 225 Public Market
Baler, Aurora
Fish Sauce 5L 40 200 Public Market
Commercial Baler, Aurora
Seasonings Public Market
Magic Sarap 5 big size 32 160
Baler, Aurora
Broth Cube 5 box 28 140 Public Market
Baler, Aurora
Nestle Cream 25 box 2oo ml 28 700 Public Market
Baler, Aurora
Tomato Paste 10 pcs 150 ml 50 500 Public Market
Baler, Aurora
Tomato Sauce 10 L 130 1,300 Public Market
Canned Goods Baler, Aurora
Sausage 50 cans 30 1,500 Public Market
Corned beef 25 cans 60 1,500
Mushroom 25 cans 55 1,375
Green peas 50 cans 25 1,250
Hoisin sauce 10 cans 350 ml 130 1,300
5 pcs Medium sized Baler, Aurora

Fruit Cocktail can 110 550 Public Market
Baler, Aurora
Cornstarch 20 kg 20 400 Public Market
TOTAL 11,535.00
Table 25. Bar Supply
List Total(ANNUAL)
Beverages 200,000.00
Manpower Requirements
The production department consists of two (2) Executive Chefs who are in charge
in the preparation of foods in the kitchen, and who are specialized with seafood menus
86
and other menus offered within the Restobar. Three (3) Assistant Chefs whose job is to
help the executive chef in preparing all the things needed in the kitchen and to give
him/her any assistance that they need. Five (5) restaurant attendants are assigned to get
the orders and serve foods and drinks to customers in the Restobar. Two (2)
Bartenderswho will make, prepare and serve special beverages offered by the Restobar.
Four (4) Utility Staff (Janitors and Dishwashers) that maintain the cleanliness, washing
the dishes and repair minor malfunctions in the restaurant.
Wastes and Disposal
Restaurant waste can be roughly divided into two major groups - the residues in
preparing the food and the leftovers of the customers. Restaurant waste that left before
the guest consumed food would be one that occurs during food preparation like raw foods
such as potato peel, roots from leafy vegetables or bones, improperly prepared food,
fluids and food accidentally spilled on the kitchen floor etc. Statistical data suggests that
as many as 4-10% of raw food in the restaurants ends up being this kind of garbage.
Wastes after the customers have consumed the foods are the one left over.
The simplest way to sort the waste is by using different containers – garbage bins
for certain types of waste or waste segregation. Waste is primarily necessary to sort to the
one that can be recycled, such as food packaging, glass, paper, plastic bottles or organic
waste from the kitchen, food scraps that your guests did not eat, all green food that can go
to composting. These main categories can be further be divided into subcategories such
87
as meat, fresh fruit and vegetables, large plastic bottles, small plastic bottles, etc. Food
waste needs to be separated early from any waste stream, whether it is at a municipal
solid waste material recovery facility, composting site, or front-end waste to energy
systems. And also, the company will apply the Executive Order No. 432 (October 23,
1990), “ordering the strict enforcement of presidential decree no. 825 providing penalties
for improper disposal of garbage and other forms of uncleanliness”.
Table 26. ANNUAL TOTAL PRODUCTION COST
ITEM 2015 2016 2017 2018

Raw Materials
Seafood 2,654,400 4,831,008 7,536,372 10,777,013
Spices 715,920 1,302,974 2,032,640 2,906,675
Fruit and Vegetables 483,840 880,589 1,373,719 1,964,417
Meat and Eggs 1,262,400 2,297,568 3,584,206 5,125,415
Non-Perishable 553,680 1,007,698 1,572,008 2,247,972
Bar Beverages 200,000 364,000 567,840 812,011
Labor
General Manager 360,000 360,000 360,000 360,000
Operations Manager 270,000 270,000 270,000 270,000
Marketing Manager 276,000 276,000 276,000 276,000
Bookkeeper 204,000 204,000 204,000 204,000
Restaurant Supervisor
180,000 180,000 180,000 180,000
Bar Supervisor 180,000 180,000 180,000 180,000
Utility Personnel
Officer 162,000 162,000 162,000 162,000
Sales Representative 204,000 204,000 204,000 204,000
Executive Chef
900,000 900,000 900,000 900,000
Assistant Chef 450,000 450,000 450,000 450,000
Restaurant Attendants 420,000 420,000 420,000 420,000
Bartender
252,000 252,000 252,000 252,000
88
Bar Attendants 168,000 168,000 168,000 168,000

Janitor 156,000 156,000 156,000 156,000
Dishwasher 120,000 120,000 120,000 120,000
Security Guards 205,200 205,200 205,200 205,200
Depreciation
Depreciation Expense- 426,103.55 426,103.55 426,103.55 426,103.55
Building
Machineries
Equipment
Furniture& Fixtures
Supplies 76,830.00 76,830.00 76,830.00 76,830.00
TOTAL
Salary 4,507,200.00 4,507,200.00 4,507,200.00 4,507,200.00
Depreciation 277,318.08 277,318.08 277,318.08 277,318.08
Supplies 76,830.00 76,830.00 76,830.00 76,830.00
Materials used in the
operations 5,870,240 10,683,837 16,666,785 23,833,503
89
FINANCING FEASIBILITY
Copacabana El Margarita Seafood Restobar
Project Cost
Items Category Cost

A Capital Costs:
1 Cash 500,000.00
2 Land 1,125,000.00
3 Site Preparation and Development 50,000.00
4 Structurals 4,286,035.50
5 Machineries &Equipments 714,507.75
6 Furniture & Fixtures 409,258.75
7 Supplies 76,830.00
8 Legal Permits 15,000.00
9 Raw Materials 5,870,240.00
TOTAL Php 13,046,872.00
FINANCIERS
Name Capital Contributions

Agor, Jennie Catherine E. 2,609,374.40
Gorgonia, Hazel Joy S. 2,609,374.40
Medina, Eden Fatima A. 2,609,374.40
Romantico, Rhodeth Z. 2,609,374.40
Tabilin, Yvonne Manre S. 2,609,374.40
TOTAL Php 13,046,872.00
90
FINANCIAL FEASIBILITY
ASSUMPTIONS
A beginning inventory of P 100,000 will be purchased at the pre-operation stage. Ending
Inventory is to be maintained at 5% of the current year’s materials used.
All depreciating assets have salvage value of 25,000 and a useful life of 10 years, except
for the building which is 25 years.
Advertising expense is assumed to be 70,000 on the pre-operating period and constantly
decreasing at 5% on 2015, 10% on 2017 and 15% on 2018.
Equal distribution of profit between all partners.
Sales is equal to 10% of sales on demand unsatisfied.
Accrued salaries payable is 10% of the salaries expense.
Legal permits are to be expensed immediately.
Twenty percent (20%) was the rate used in computing the net present value.
Copacabana El Margarita Seafood Restobar

Cash Flow Statement
Pre-operating Period
Pre-Operations
91
Cash received from Sales

Payments to employees
Payments to suppliers (Php100,000.00)
Payments for utilities
payments for advertisement
Payments for supplies (76,830.00)
Payment for Legal permits (15,000.00)
Payment for Income Taxes
NET CASH FROM OPERATING ACTIVITIES (Php191,830.00)
Payment for purchase of land (Php1,175,000.00)
Payment for construction of building (4,336,035.50)
Payment for purchase of equipments (460,584.75)
Payment for purchase of furniture and fixtures (409,258.75)
Payment for machineries (253,923.00)
NET CASH FROM INVESTING ACTIVITIES (Php6,634,802.00)
Partners' shares in capital Php13,046,872.00

NET CASH FROM FINANCING ACTIVITIES Php13,046,872.00
NET CASH FOR THE PERIOD Php6,220,240.00

Add: Beginning Cash Balance
ENDING CASH BALANCE Php6,220,240.00
COPACABANA EL MARGARITA SEAFOOD RESTOBAR
Projected Income Statement
2015 2016 2017 2018
Sales Php11,076,025.00 Php20,106,870.00 Php31,410,540.00 Php44,986,360.00

Beginning inventory 100,000.00 293,512.00 534,191.84 833,339.27
Add: Purchases 6,063,752.00 11,218,028.64 17,500,124.68 25,025,178.29
Less: Ending Inventory 293,512.00 534,191.84 833,339.27 1,191,675.16
Materials Used Php5,870,240.00 Php10,977,348.80 Php17,200,977.25 Php24,666,842.40
Direct Labor 2,466,000.00 2,466,000.00 2,466,000.00 2,466,000.00
Depreciation expense 277,318.08 277,318.08 277,318.08 277,318.08
Supplies Expense 76,830.00 76,830.00 76,830.00 76,830.00
Utilities Expenses 365,824.80 365,824.80 365,824.80 365,824.80
Cost of goods sold Php9,056,212.88 Php14,163,321.68 Php20,386,950.13 Php27,852,815.28
Gross Income Php2,019,812.12 Php5,943,548.32 Php11,023,589.87 Php17,133,544.72
Advertising Expense 70,000.00 66,500.00 59,850.00 50,872.50
Salaries Expense 2,041,200.00 2,041,200.00 2,041,200.00 2,041,200.00
Legal Expenses 15,000.00
Income before taxes (Php106,387.88) Php3,835,848.32 Php8,922,539.87 Php15,041,472.22
Income Tax expense (30%) 0.00 1,150,754.50 2,676,761.96 4,512,441.66
Income after Taxes (Php106,387.88) Php2,685,093.82 Php6,245,777.91 Php10,529,030.55
CM 5,205,785.00 7,978,766.70 11,532,800.79 15,807,075.93

CMR 0.47 0.40 0.37 0.35
FIXED COSTS 5,312,172.88 5,293,672.88 5,287,022.88 5,278,045.38
BEP 11,302,379.88 13,340,306.39 14,399,645.56 15,021,124.12
Projected Cash Flow Statement
Pre-Operations 2015 2016 2017 201

Cash received from Sales Php11,076,025.00 Php20,106,870.00 Php31,410,540.00 Php44,9
ayments to employees (4,056,480.00) (4,507,200.00) (4,507,200.00) (4,50
ayments to suppliers (Php100,000.00) (6,063,752.00) (11,218,028.64) (17,500,124.68) (25,02
ayments for utilities (365,824.80) (365,824.80) (365,824.80) (36
ayments for advertisement (70,000.00) (66,500.00) (59,850.00) (5
ayments for supplies (76,830.00) (76,830.00) (76,830.00) (7
ayment for Legal permits (15,000.00)
ayment for Income Taxes 0.00 (1,150,754.50) (2,676,761.96) (4,51
NET CASH FROM OPERATING
(Php191,830.00) Php519,968.20 Php2,721,732.06 Php6,223,948.56 Php10,4
ACTIVITIES
ayment for purchase of land (Php1,175,000.00)

ayment for construction of building (4,336,035.50)
ayment for purchase of equipments (460,584.75)
ayment for purchase of furniture and fixtures (409,258.75)
ayment for machineries (253,923.00)
NET CASH FROM INVESTING
(Php6,634,802.00)
ACTIVITIES
artners' shares in capital Php13,046,872.00

NET CASH FROM FINANCING
Php13,046,872.00
ACTIVITIES
NET CASH FOR THE PERIOD Php6,220,240.00 Php519,968.20 Php2,721,732.06 Php6,223,948.56 Php10,4
Add: Beginning Cash Balance 6,220,240.00 6,740,208.20 9,461,940.26 15,6
ENDING CASH BALANCE Php6,220,240.00 Php6,740,208.20 Php9,461,940.26 Php15,685,888.82 Php26,1
Projected Balance Sheet
ASSETS Pre-Operations 2015 2016 2017 2018

Current Assets :
Cash Php6,220,240.00 Php6,740,208.20 Php9,461,940.26 Php15,685,888.82 Php26,133,
Inventory 100,000.00 293,512.00 534,191.84 833,339.27 1,191,
Supplies 76,830.00
Total Current Assets Php6,397,070.00 Php7,033,720.20 Php9,996,132.10 Php16,519,228.09 Php27,325,
Non-Current Assets
Land Php1,175,000.00 Php1,175,000.00 Php1,175,000.00 Php1,175,000.00 Php1,175,
Building 4,336,035.50 4,336,035.50 4,336,035.50 4,336,035.50 4,336,
Accumulated Depreciation-Bldg 172,441.42 344,882.84 517,324.26 689,
Machineries 253,923.00 253,923.00 253,923.00 253,923.00 253,
Accumulated Depreciation-Machineries 22,892.30 45,784.60 68,676.90 91,
Furnitures and Fixtures 409,258.75 409,258.75 409,258.75 409,258.75 409,
Accum. Depr.-Furnitures and Fixtures 38,425.88 76,851.76 115,277.64 153,
Equipment 460,584.75 460,584.75 460,584.75 460,584.75 460,
Accumulated Depreciation-Equipment 43,558.48 87,116.96 130,675.44 174,
Legal Permits 15,000.00
Total Non-Current Assets Php6,649,802.00 Php6,357,483.92 Php6,080,165.84 Php5,802,847.76 Php5,525,
TOTAL ASSETS Php13,046,872.00 Php13,391,204.12 Php16,076,297.94 Php22,322,075.85 Php32,851,
LIABILITIES AND PARTNERS'
EQUITY
Salaries Payable Php450,720.00 Php450,720.00 Php450,720.00 Php450,
Total Liabilities Php450,720.00 Php450,720.00 Php450,720.00 Php450,
A, Capital Php2,609,374.40 Php2,588,096.82 Php3,125,115.59 Php4,374,271.17 Php6,480,

B, Capital 2,609,374.40 2,588,096.82 3,125,115.59 4,374,271.17 6,480,
C, Capital 2,609,374.40 2,588,096.82 3,125,115.59 4,374,271.17 6,480,
D, Capital 2,609,374.40 2,588,096.82 3,125,115.59 4,374,271.17 6,480,
E, Capital 2,609,374.40 2,588,096.82 3,125,115.59 4,374,271.17 6,480,
Total Partners' Equity Php13,046,872.00 Php12,940,484.12 Php15,625,577.94 Php21,871,355.85 Php32,400,
TOTAL LIABILITIES AND
Php13,046,872.00 Php13,391,204.12 Php16,076,297.94 Php22,322,075.85 Php32,851,
PARTNERS' EQUITY

Profitability Ratios
PRE-
2015 2016 2017 2018 TOTA
OPERATIONS
Net Present Value Php6,220,240.00 Php433,306.83 Php1,890,091.71 Php1,575,076.43 Php5,038,586.39 Php15,157

Profit Margin -1% 13% 20% 23%
ROI -1% 20% 39% 47%
Break-even (Sales) Php11,302,379.88 Php13,340,306.39 Php14,399,645.56 Php15,021,124.12
Payback Period 3.34 years

96
SOCIO- ECONOMIC FEASIBILITY
Personnel
Copacabana el Margarita Restobar provides job for almost 33 persons. It is
composed of General Manager, Operation Manager, Marketing Manager, Supply
Manager, Bookkeeper, Restaurant Supervisor, Utility Personnel Officer, Sales
Representative, Executive Chef, Assistance Chef, Restaurant Attendants, Bartender, Flair
bartender, Bar Attendants, Janitor, Dishwasher, and Security Guards. The profits of all
the personnel are based on the position they had and the job they performed in the
business.
Aside from receiving their profit they will also receive some common benefits
and bonuses the business provides.
The Government
The business can contribute to the government by paying the taxes annually based
on the income of the business, licensing of the business, business permit, etc. The
government can use those taxes for the implementation of the projects such as
improvement of the building, public highways that can also be an indicator.
Other Beneficiaries
The Copacabana El Margarita Restobar is located in Sabang Beach Baler, Aurora.
It benefits the main target market of the business which is the customer in nearby places
and also the tourist in Baler. The business will also benefit those suppliers of the restobar.
97
It is devoted in promoting additional accommodation for the customers/visitors in Sabang
beach and by giving them healthy and quality products.

PROJECT IMPLEMENTATION AND TIME TABLE
Table 27.GANTT-Chart of Activities while Planning

ACTIVITIES
DURATION
DEC JAN FEB MAR A

Project Conceptualization and identification
Preparation of Project Feasibility study
Arrangement/Supervision for Management (recruitment/selection/training) of:
Middle Management
rkers/Laborers
Arrangements/Supervision for operations(preparation/canvassing and
ations/acquisition/construction (fabrication)/installation) of project’s:
d
ovements
ding facilities
hineries, equipments and accessories
al raw materials requirements
ies/systems/forms of design
angement/Supervision for marketing (presentation/canvassing and
ations)
keting budgets
ribution modes
moters
ehousing and storage
marketing
Dry run of operation
Start of normal operation
Table 28.GANTT-Chart of Activities on Operation
DURATION 201
ACTIVITIES 2015-2016 201
Apr May June July Aug Sept Oct Nov Dec Jan Feb Mar Apr
Arrangements/Supervision
or
perations(preparation/canva
sing and
egotiations/acquisition/cons
uction) of building
Arrangements/Supervision
or the installation of
Machineries and Equipment
oordination with suppliers
or the raw materials
Arrangement/Supervision for
Management
ecruitment/selection/trainin
)
rinting of , flyers and
anners for a wide promotion
& advertisement
nauguration Day/ Grand
Opening
Normal Operation of
usiness
(from 2016-2018)
Legend: Black – On-going Blue – Completed/Finished
100
CONCLUSION
To generalize the knowledge, the business Copacabana El Margarita Seafood
Restobar is proved to be feasible with the use of profitability ratios and other supporting
information from the study itself.
The result shows that return on investments is constantly increasing every year of
projection which means that the business’ profit margin is also increasing. This signifies
that the business revenue/earnings are a lot greater than the expenses that will be incurred
by the business. Also, the payback period is just enough for the business to get its returns
on investment.
101
REFERENCES
Department of Tourism Municipality of Baler, Auror, Date Retrieved, December 29,

2014: Dona Aurora House 2013 – 2014 Census; Museo de Baler 2013 – 2014 Census
Official Website of Municipality of Baler www.baler.gov.ph Date Retrieved, January 12,

2015
Census of Population in Baler from Philippine Statistics Association

http://web0.psa.gov.ph/ Date Retrieved, January 17, 2015
Yahoo News issued by Manila Bulletin http://www.mb.com.ph/auroras-2013-tourist-

arrivals-up-by-21/ and primary data from interviews in Costa Pacifica, Hungry Surfers
Bay’s Inn, Baylers, Alliyah Surf, Riverside Restobar, Yolly’s, Thelma’s Kitchenette.
Date Retrieved, February 19, 2015
Creative Pool Website http://creativepool.com/articles/jobdescriptions/marketing-

manager-job-description Date Retrieved, February 26-27, 2015
Business Development, Land O’Lakes, www.landolakesinc.com Date Retrieved, March

4, 2015
Supporting Advancement, www.supportingadvancement.com Date Retrieved, March 4,

2015,
Career Planner, job-descriptions.careerplanner.com Date Retrieved, March 4, 2015
The London Carriage Works, www.thelondoncarriageworks.co.uk/jobdescription Date

Retrieved, March 4, 2015
Job Description, Bar Supervisor www.manager.co.uk, Sales Representative,

hiring.monster.com, Executive Chef, www.hcareers.com, Bartender, Northview Hotel
Group, LLC Date Retrieved, March 4, 2015
AURELCO Website, www.erc.gov.ph:8099/pages/Aurora-Electric-Cooperative-Inc

report@fda.gov.ph Date Retrieved, February 28, 2015
NATIONAL PLUMBING CODE OF THE PHILIPPINES Date Retrieved, February 28,

2015 pdf file
OLX Philippines Website, www.olx.com LAZADA www.lazada.com

Alibaba www.alibaba.com
Government Website http://www.gov.ph/1990/10/23/executive-order-no-432-s-1990/

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1

Among the eight municipalities comprising the province of Aurora, the

percent), Dilasag (7.8 percent), and Dinalungan (5.5 percent).

Baler is the smallest among the municipalities in the Province of Aurora. It is

limited to those who want to have party.

give significance to offering different kinds of beverages and cocktail mixes.

This industry gives significance in providing foods and beverages to customers

be an additional variety of food courts to customers in the place.

THE EXECUTIVE SUMMARY

Name of Proposed Business: El Margarita Seafood Restobar

Types of Business Organization: Partnership

Name of Proponents: Gonzales, Glaiza Marie T. , Jacob, Melody N. , Tombo,

Location of Project: Labasin St., Brgy. Sabang, Baler, Aurora

Production / Technical Aspect

Financing and Financial Aspect

are illustrated in cash flow, balance sheet, and income statement.

It summarizes the corporate social responsibility of the business to its personnel,

and Administration Major in Financial Management in Wesleyan University-Philippines

reason why they proposed to have El Margarita.

Table 1. Name of Project Proponents

NAME ADDRESS NATIONALITY

Proposed name of the business

The proponents decided to name the business as El Margarita (Seafood

RestoBar)”. Mexican cocktail of tequila mixed with orange-Flavoured liqueur. Altogether

Type of Business Organization

The business organization is set to be on a partnership form. First and foremost, it

smooth process to take in any cases.

Location of the Project

(2,420.64 sq. ft).

Pacific Waves Inn

Figure 1. Project Site

environment of the business.

Figure 2. Copacabana El Margarita Logo

Mission, Vision, Goals and Objectives

To keep the identity of El Margarita as a seafood restaurant that provides

customers impeccable service by showing integrity, professionalism, dedication and

efficiency to our work.

key brand for seafood & beverages in the place.

1. To be one of the most patronized restaurant chains in Baler, Aurora.

2. To establish identity and be known as a first-class cuisine in the place.

1. To provide customers a unique experience of services and quality-rich dishes.

restaurant in the industry.

them for allowing us to serve and to leave impressed.

Proposed Number of Administrative Personnel

Manager and Operations Manager.

The Marketing Manager is in charge to all aspects with regards to advertising

materials needed in order to keep the business functioning.

personnel: Restaurant Supervisor, Bar Supervisor, Utility Personnel and Bookkeeper.

Restaurant Supervisor takes control to its subordinates by directly supervising and

cashier of the business.

Position Job Description Job Specification

management and depend on the nature of their work.

Table 3. Proposed Salary Rates

Recruitment & Selection and Training & Development

should be advertised through job posting, flyers or internet to accumulate pool of

department head of their desired department (marketing/production) followed by

requirements and signing of contracts.

Developing employees’ performance is attained through expanding their breadth and

and education are major factors in determining long-term profitability of a small

progress. On-the-job techniques include orientations, job instruction training,

apprenticeships and job rotation.

Start of the recruitment process

Legal Requirements of Employees