SAN SEBASTIAN COLLEGE RECOLETOS MANILA

COLLEGE OF HOSPITALITY MANAGEMENT & TOURISM

PROFITABILITY TEMPLATE FOR BUSINESS PLAN AND

FEASIBILITY STUDY
by:
Mr. Gerald Peter W. Galvez
Part Time Faculty - San Sebastian College Recoletos Manila
Restaurant Manager of Max's Kitchen Inc.

Dear Students, this template was made exclusively for students of San
Sebastian College Recoletos Manila who are enrolled in the course
Strategic Management, Operations Management , Hotel & Restaurant
Cost Control and Analysis and Feasibility Study. This template will help
the students to forecast a year round sales target and to plan a better
business net operating income.
OS MANILA
NT & TOURISM

SS PLAN AND

ecoletos Manila
en Inc.

for students of San

olled in the course
Hotel & Restaurant
s template will help
and to plan a better
Gen. Luna St, Poblacion, Caloocan, Metro Manila.
Land line: (02)0210-11-20
Mobile: 09497901990
Email Add: ildolcib@gmail.com

Month JANUARY FEBRUARY MARCH APRIL MAY

# of Days 31.00 28.00 30.00 27.00 30.00
ADS 40,950.00 78,357.14 55,400.00 62,650.00 71,100.00

Dine-in 748,650.00 918,400.00 1,023,000.00 955,800.00 1,260,000.00

TC 69.00 82.00 62.00 59.00 70.00
AC 350.00 400.00 550.00 600.00 600.00

Take-out 520,800.00 756,000.00 351,000.00 546,750.00 648,000.00

TC 42.00 60.00 39.00 45.00 54.00
AC 400.00 450.00 300.00 450.00 400.00

Delivery 434,000.00 509,600.00 288,000.00 189,000.00 225,000.00

TC 28.00 52.00 32.00 20.00 25.00
AC 500.00 350.00 300.00 350.00 300.00

Bulk Order - 10,000.00 - - -

TC 2.00
AC 5,000.00

TOTAL TARGET 1,269,450.00 2,194,000.00 1,662,000.00 1,691,550.00 2,133,000.00

TOTAL TC 4,309.00 5,488.00 3,990.00 3,348.00 4,470.00
AC 294.60 399.78 416.54 505.24 477.18
 JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER
30.00 30.00 30.00 30.00 31.00 30.00
68,900.00 101,600.00 48,870.00 68,550.00 99,080.00 101,800.00

951,600.00 1,632,000.00 701,100.00 714,000.00 1,180,480.00 1,260,000.00

61.00 68.00 57.00 68.00 56.00 60.00
520.00 800.00 410.00 350.00 680.00 700.00

890,400.00 660,000.00 441,000.00 708,000.00 1,302,000.00 1,458,000.00

53.00 55.00 49.00 59.00 60.00 81.00
560.00 400.00 300.00 400.00 700.00 600.00

225,000.00 756,000.00 324,000.00 634,500.00 589,000.00 336,000.00

30.00 42.00 36.00 47.00 38.00 28.00
250.00 600.00 300.00 450.00 500.00 400.00

- - - - - -

2,067,000.00 3,048,000.00 1,466,100.00 2,056,500.00 3,071,480.00 3,054,000.00

4,320.00 4,950.00 4,260.00 5,220.00 4,774.00 5,070.00
478.47 615.76 344.15 393.97 643.38 602.37
DECEMBER TOTAL
31.00 358.00
174,177.42 81,320.06

2,356,000.00 13,701,030.00
95.00 807.00
800.00 16,977.73

1,813,500.00 10,095,450.00
90.00 687.00
650.00 14,694.98

1,178,000.00 5,688,100.00
95.00 473.00
400.00 12,025.58

52,000.00 62,000.00
10.00 12.00
5,200.00 5,166.67

5,399,500.00 29,112,580.00
8,990.00 59,189.00
600.61 491.86
Gen. Luna St, Poblacion, Caloocan, Metro Manila.
Land line: (02)0210-11-20
Mobile: 09497901990
Email Add: ildolcib@gmail.com

Business Plantilla - SM Manila Branch

CONFIDENTIAL
Employee Code Employee's Name Position Department

20210101 Aguas, Granger I. Restaurant Manager General Luna

20210102 Azi, Lolita S. Marketing & Finance Man General Luna
20210103 Castro, Claude M. Pastry Chef Back of the house
20210104 Cartel, Layla T. Kitchen Assistant Back of the house

20210105 Duzna, Miya R. Kitchen Helper Back of the house

20210106 Ferrer, Hanzo C. Kitchen Helper Back of the house
20210107 Igzo, Pharsa D. Dining Service Front of the house
20210108 Montecarlos, Rafaela I. Dining Service Front of the house
20210109 Nani, Guinevere V. Dining Service Front of the house
20210110 Paez, Roger, S. Cashier Front of the house
20210111 Pena, Natalia Z. Cashier Front of the house
20210112 Tan, Kagura U. Delivery Front of the house
20210113 Ubrero, Alucard F. Guard Front of the house
 Job Status Pay Type Basic Salary E-Cola Allowance 1

Regular | Direct hire Monthly rated 23,500.00 2,800.00

Regular | Direct hire Monthly rated 20,100.00 1,500.00
Regular | Direct hire Monthly rated 22,500.00 2,000.00
Regular | Direct hire Monthly rated 18,600.00 1,000.00

Regular | Direct hire Daily Paid 537.00 10.00

Regular | Direct hire Daily Paid 537.00 10.00
Regular | Direct hire Daily Paid 537.00 10.00
Regular | Direct hire Daily Paid 537.00 10.00
Regular | Direct hire Daily Paid 537.00 10.00
Regular | Direct hire Daily Paid 537.00 10.00 20.00
Regular | Direct hire Daily Paid 537.00 10.00 20.00
Regular | Direct hire Daily Paid 537.00 10.00 20.00
Regular | Direct hire Daily Paid 537.00 10.00
 Transportation TOTAL PAYROLL BASE ON
Allowance 2 Total Salary Package
Allowance PLANTILLA PER MONTH
8,000.00 34,300.00 34,300.00
2,000.00 23,600.00 23,600.00
2,500.00 27,000.00 27,000.00
2,000.00 21,600.00 21,600.00
- -
- -
- -
547.00 14,222.00
547.00 14,222.00
547.00 14,222.00
547.00 14,222.00
547.00 14,222.00
567.00 14,742.00
567.00 14,742.00
567.00 14,742.00
547.00 14,222.00
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

TOTAL MONTHLY PAYROLL 236,058.00

FORECASTD YEAR TO DATE PAYROLL: 2,832,696.00

GOVERNMENT Mandated & Other Payroll Cost: 481,558.32

TOTAL PAYROLL & RELATED COST: 3,314,254.32

 Monthly paid
employees or
managerial position
Gen. Luna St, Poblacion, Caloocan, Metro Manila.
Land line: (02)0210-11-20
Mobile: 09497901990
Email Add: ildolcib@gmail.com

MACHINERIES |EQUIPMENTS |BUILDING | CONSTRUCTION

QTY
3
2
1
2
2
1
5
3
2
8
4
3
3
2
3
2
2
3
4
3
2
2
2
3
5
15
1
2
2
3
2
1
2
100
100
2
2
1
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1
1
1
60
1

1
Gen. Luna St, Poblacion, Caloocan, Metro Manila.
Land line: (02)0210-11-20
Mobile: 09497901990
Email Add: ildolcib@gmail.com

MACHINERIES |EQUIPMENTS |BUILDING | CONSTRUCTION

PARTICULARS
Double Rack Ovens
Proof box
microwave
planetary mixers
cake display fridge
commercial refrigerator
prep tables
pastry racks
ranges
muffin/cupcake pan
cake pans
scrapers
cooling racks
cake cutter
pastry brushes
rolling pin
cookie cutter
mixing bowls
measuring cups and spoons
whisks
cupcake stand
cake stand
shelf
menu table tents and table top displayettes
tables
chairs
table numbers
ice cream maker
airconditioner inverter
CCTV cameras
cash register
ice cream freezer
ice cream scoops
spoons
forks
pastry board
sifters
store enhancement
Lot
construction
furnitures
TV
tiles
vacuum

TOTAL INVESTMENTS:
Amortization Months:
Monthly Amortization
Annual Amortization:
ON
COST PRICE TOTAL
60,000.00 180,000.00
15,000.00 30,000.00
12,800.00 12,800.00
55,000.00 110,000.00
45,000.00 90,000.00
75,000.00 75,000.00
13,444.00 67,220.00
14,000.00 42,000.00
10,000.00 20,000.00
500.00 4,000.00
500.00 2,000.00
250.00 750.00
400.00 1,200.00
250.00 500.00
350.00 1,050.00
200.00 400.00
260.00 520.00
399.00 1,197.00
200.00 800.00
450.00 1,350.00
450.00 900.00
400.00 800.00
12,500.00 25,000.00
9,000.00 27,000.00
4,500.00 22,500.00
1,500.00 22,500.00
600.00 600.00
15,900.00 31,800.00
18,999.00 37,998.00
6,700.00 20,100.00
12,900.00 25,800.00
12,000.00 12,000.00
600.00 1,200.00
25.00 2,500.00
25.00 2,500.00
850.00 1,700.00
400.00 800.00
50,000.00 50,000.00
2,500,000.00 2,500,000.00
1,000,000.00 1,000,000.00
300,000.00 300,000.00
26,000.00 26,000.00
130.00 7,800.00
12,000.00 12,000.00
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4,772,285.00

4,772,285.00
60.00
79,538.08
954,457.00
FORECASTED MONTHLY PURCHASES | FOOD COST | RAW MATS 427,710.00
FORECASTED ANNUAL PURCHASES | FOOD COST | RAW MATS 5,132,520.00

FOOD & DRINKS | RAW MATERIALS

QTY PARTICULARS UOM COST PRICE TOTAL
100 chocolate chips per kilo 500.00 50,000.00
100 all purpose flour per kilo 750.00 75,000.00
100 yeast per kilo 200.00 20,000.00
100 baking soda per kilo 500.00 50,000.00
50 eggs tray 250.00 12,500.00
75 butter per kilo 95.00 7,125.00
75 vegetable oil per gallon 260.00 19,500.00
40 whipped cream packs 399.00 15,960.00
50 flavoring per piece 90.00 4,500.00
30 cream cheese pcs 850.00 25,500.00
60 all purpose cream pcs 1,190.00 71,400.00
2 sugar sacks 200.00 400.00
9 lemon kilo 120.00 1,080.00
30 honey kilo 350.00 10,500.00
60 powdered sugar kilo 34.00 2,040.00
50 sprinkles kilo 55.00 2,750.00
50 frosting and icing per kilo 400.00 20,000.00
50 cocoa powder per kilo 300.00 15,000.00
30 vanilla chocolate chips per kilo 350.00 10,500.00
20 salt per kilo 15.00 300.00
45 margarine klo 45.00 2,025.00
90 crushed graham packs 36.00 3,240.00
55 milk pcs 98.00 5,390.00
30 baking powder klo 30.00 900.00
1200 tissues pcs 1.00 1,200.00
600 paper plate pcs 1.00 600.00
300 plastic cup pcs 1.00 300.00
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FORECASTED MONTHLY PACKAGING & PAPER COST 110,275.00
FORECASTED ANNUAL PACKAGING & PAPER COST 1,323,300.00

PACKAGING & PAPER COST

QTY PARTICULARS UOM COST PRICE TOTAL
500 paper bag (small) per piece 18.00 9,000.00
500 paper bag (medium) per piece 22.00 11,000.00
500 paper bag (large) per piece 28.00 14,000.00
350 ribbon (pink) yards 10.00 3,500.00
75 gallon container per piece 23.00 1,725.00
300 single cupcake bag per piece 12.00 3,600.00
550 cake boxes per piece 18.00 9,900.00
500 cake pads per piece 16.00 8,000.00
600 cake container per piece 25.00 15,000.00
500 hinged plastic cotainer per piece 17.00 8,500.00
500 muffin and cupcake pacakginper piece 25.00 12,500.00
150 take-out cookie bag per piece 17.00 2,550.00
250 cup or ice cream per piece 26.00 6,500.00
500 10oz microwavable round conper piece 3.00 1,500.00
500 50ml microwavable containeper pack 6.00 3,000.00
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FORECASTED MARKETING & ADVERTISING COST 6,350,000.00

Marketing Activities Duration Marketing Cost

Flyers February;December 50,000.00
Youtube Advertisement January to septemer 90,000.00
Billboard january to december 4,500,000.00
Facebook Advertisement June to December 100,000.00
promo February;June;December 60,000.00
Brand ambassador 3 years contract 1,500,000.00
coupon may to june 50,000.00
 1,269,450.00 2,194,000.00
JANUARY FEBRUARY MARCH
% Budget COST % Budget COST % Budget
ELECTRICITY 5.00% 63,472.50 5.00% 109,700.00 5.00%
WATER 2.00% 25,389.00 3.00% 65,820.00 2.00%
GAS 6.00% 76,167.00 6.00% 131,640.00 6.00%
OFFICE SUPPLIES 1.00% 12,694.50 1.00% 21,940.00 1.00%

GRAPHICAL REPRESENTATION OF MONTHLY UTILITIES DIAGRAM

ELECTRICITY COST
MONTH ELECTRICITY COST
300,000.00
JANUARY ###
FEBRUARY ### 250,000.00
MARCH ### 200,000.00
APRIL ###
150,000.00
MAY ### ELECTRICITY COST
JUNE Title 100,000.00
Axis###
JULY ### 50,000.00
AUGUST ###
-
SEPTEMBER ### Y
AR ARC
H AY JU
LY BE
R
BE
R
OCTOBER ### U M M M
N M E VE
JA PT
NOVEMBER ### SE NO
DECEMBER ###

WATER COST
MONTH WATER COST
120,000.00
JANUARY ###
FEBRUARY ### 100,000.00
MARCH ### 80,000.00
APRIL ###
60,000.00
MAY ### WATER COST
JUNE ###
Axis Title 40,000.00
JULY ### 20,000.00
AUGUST ###
SEPTEMBER ### -
Y Y H IL Y E LY T R R R R
OCTOBER ### U AR UAR ARC APR MA JUN JU GUS BE OBE BE BE
M M M
N R
JA FEB M AU PTE OCT OVE ECE
NOVEMBER ### SE N D
DECEMBER ###

MONTH GAS COST

GAS COST
350,000.00
300,000.00
250,000.00
JANUARY ###
GAS COST
FEBRUARY 350,000.00
###
MARCH 300,000.00
###
APRIL 250,000.00
###
MAY ###
200,000.00
JUNE ###
150,000.00 GAS COST
JULY ###
100,000.00
AUGUST ###
50,000.00
SEPTEMBER ###
-
OCTOBER ###
Y Y H IL Y E LY T R R R R
NOVEMBER ### UAR UAR ARC APR MA JUN JU GUS MBE OBE MBE MBE
DECEMBER
N
### JA FEB
R M AU PTE OCT OVE ECE
SE N D
 1,662,000.00 1,691,550.00 2,133,000.00
MARCH APRIL MAY JUNE
COST % Budget COST % Budget COST % Budget
83,100.00 5.00% 84,577.50 5.00% 106,650.00 5.00%
33,240.00 3.00% 50,746.50 2.00% 42,660.00 2.00%
99,720.00 6.00% 101,493.00 6.00% 127,980.00 2.00%
16,620.00 1.00% 16,915.50 1.00% 21,330.00 1.00%

ILITIES DIAGRAM

ELECTRICITY COST

WATER COST

R
 GAS COST

R
BE
EM
 2,067,000.00 3,048,000.00 1,466,100.00
JUNE JULY AUGUST SEPTEMBER
COST % Budget COST % Budget COST % Budget
103,350.00 5.00% 152,400.00 5.00% 73,305.00 5.00%
41,340.00 2.00% 60,960.00 2.00% 29,322.00 2.00%
41,340.00 2.00% 60,960.00 2.00% 29,322.00 2.00%
20,670.00 1.00% 30,480.00 1.00% 14,661.00 1.00%
 2,056,500.00 3,071,480.00 3,054,000.00
SEPTEMBER OCTOBER NOVEMBER DECEMBER
COST % Budget COST % Budget COST % Budget
102,825.00 5.00% 153,574.00 5.00% 152,700.00 5.00%
41,130.00 2.00% 61,429.60 3.00% 91,620.00 2.00%
41,130.00 2.00% 61,429.60 2.00% 61,080.00 6.00%
20,565.00 1.00% 30,714.80 1.00% 30,540.00 1.00%
 5,399,500.00
DECEMBER MONTH ELECTRICITY COST MONTH WATER COST
TOTAL
COST JANUARY 63,472.50 JANUARY 25,389.00
269,975.00 1,455,629.00 FEBRUARY 109,700.00 FEBRUARY 65,820.00
107,990.00 651,647.10 MARCH 83,100.00 MARCH 33,240.00
323,970.00 1,156,231.60 APRIL 84,577.50 APRIL 50,746.50
53,995.00 291,125.80 MAY 106,650.00 MAY 42,660.00
JUNE 103,350.00 JUNE 41,340.00
JULY 152,400.00 JULY 60,960.00
AUGUST 73,305.00 AUGUST 29,322.00
SEPTEMBE 102,825.00 SEPTEMBE 41,130.00
OCTOBER 153,574.00 OCTOBER 61,429.60
NOVEMBE 152,700.00 NOVEMBE 91,620.00
DECEMBER 269,975.00 DECEMBER 107,990.00
MONTH GAS COST
JANUARY 76,167.00
FEBRUARY 131,640.00
MARCH 99,720.00
APRIL 101,493.00
MAY 127,980.00
JUNE 41,340.00
JULY 60,960.00
AUGUST 29,322.00
SEPTEMBE 41,130.00
OCTOBER 61,429.60
NOVEMBE 61,080.00
DECEMBER 323,970.00
 PARTICULARS JANUARY FEBRUARY MARCH APRIL MAY
commercial trash cans 450.00 - - 450.00 -
Dusters 80.00 - 80.00 - 80.00
scrubbers and sponges 200.00 200.00 200.00 200.00 200.00
jugs, buckets, and pails 500.00 - - - 500.00
gloves 180.00 180.00 180.00 180.00 180.00
mops 350.00 - - 350.00 -
glass cleaning kits 600.00 - 600.00 - 600.00
rags 150.00 150.00 150.00 150.00 150.00
dishwashing soap 3000 3000 3000 3000 3000
broom 200.00

TOTALS: 5,710.00 3,530.00 4,210.00 4,330.00 4,710.00

 JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER
- 450.00 - - 450.00 - 450.00
- 80.00 - 80.00 - 80.00 80.00
200.00 200.00 200.00 200.00 200.00 200.00 200.00
- - - 500.00 - - 500.00
180.00 180.00 180.00 180.00 180.00 180.00 180.00
- 350.00 - - 350.00 - 350.00
- 600.00 600.00 600.00 -
150.00 150.00 150.00 150.00 150.00 150.00 150.00
3000 3000 3000 3000 3000 3000 3000
200.00 200.00

3,730.00 5,010.00 3,530.00 4,710.00 4,330.00 4,410.00 4,910.00

TOTALS
2,250.00
560.00
2,400.00
2,000.00
2,160.00
1,750.00
3,600.00

36,000.00
600.00
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51,320.00
COMMUNICATION JANUARY FEBRUARY MARCH APRIL
wireless intercom 4,500.00
mobile phone 8,700.00
Internet 2,125.00 2,125.00 2,125.00 2,125.00

PEST CONTROL & MAINTENANCE JANUARY FEBRUARY MARCH APRIL

Bug Zuppers 1,500.00
Insect Repellent 200.00 200.00 200.00 200.00
insect light 900.00
Airconditioner maintenance 2,500.00 2,500.00
light and water maintenance 2,000.00 2,000.00

OTHER INCOME JANUARY FEBRUARY MARCH APRIL

Resellers 5,000.00 10,000.00 3,000.00
Catering 6,000.00
near expiry products 2,000.00 2,000.00 2,000.00 2,000.00

RENTAL JANUARY FEBRUARY MARCH APRIL

Percentage Rent
Fixed Rate
CUSA 63,472.50 109,700.00 83,100.00 84,577.50

DISCOUNTS JANUARY FEBRUARY MARCH APRIL

anniversary
PWD/senior 5,000.00 5,000.00 5,000.00 5,000.00
chrismas
MAY JUNE JULY AUGUST SEPTEMBER OCTOBER
4,500.00
6,700.00
2,125.00 2,125.00 2,125.00 2,125.00 2,125.00 2,125.00

MAY JUNE JULY AUGUST SEPTEMBER OCTOBER

1,500.00 1,500.00
200.00 200.00 200.00 200.00 200.00 200.00
900.00 900.00
2,500.00 2,500.00 2,500.00
2,000.00 2,000.00 2,000.00

MAY JUNE JULY AUGUST SEPTEMBER OCTOBER

7,000.00 6,000.00 8,000.00
5,000.00
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00

MAY JUNE JULY AUGUST SEPTEMBER OCTOBER

106,650.00 103,350.00 152,400.00 73,305.00 102,825.00 153,574.00

MAY JUNE JULY AUGUST SEPTEMBER OCTOBER

8,000.00
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
NOVEMBER DECEMBER TOTALS
9,000.00
15,400.00
2,125.00 2,125.00 25,500.00
-
-
49,900.00

NOVEMBER DECEMBER TOTALS

1,500.00 6,000.00
200.00 200.00 2,400.00
2,700.00
2,500.00 15,000.00
2,000.00 12,000.00
38,100.00

NOVEMBER DECEMBER TOTALS

15,000.00 54,000.00
4,500.00 9,000.00 24,500.00
2,000.00 4,000.00 26,000.00
-
-
104,500.00

NOVEMBER DECEMBER TOTALS

-
-
152,700.00 269975.00 1,455,629.00
-
-
1,455,629.00

NOVEMBER DECEMBER TOTALS

8,000.00
5,000.00 5,000.00 60,000.00
2,000.00 2,000.00
-
-
70,000.00
FORECASTED PROFIT AND LOSS STATEMENT
IL DOLCI B
FOR THE YEAR ENDED "2021

BUDGET %
GROSS SALES 29,112,580.00
LESS DISCOUNTS 70,000.00 0.24%
BUSINESS TAX 873,377.40 3.00%
NET SALES 28,169,202.60 96.76%
CONTROLLABLE COST
PURCHASES | FOOD COST 5,132,520.00 18.22%
PACKAGING & PAPER PRODUCTS 1,323,300.00 4.70%
TOTAL FOOD & NON FOOD COST 6,455,820.00 22.92%
LABOR COST 3,314,254.32 11.77%
UTILITIES
LIGHT 1,455,629.00 5.17%
WATER 651,647.10 2.31%
GAS 1,156,231.60 4.10%
OFFICE SUPPLIES 291,125.80 1.03%
CLEANING & SUNDRIES 51,320.00 0.18%
COMMUNICATION 49,900.00 0.18%
PEST CONTROL 38,100.00 0.14%
TOTAL UTILITIES 3,693,953.50 13.11%
ADVERTISING & PROMOTION 6,350,000.00 22.54%
TOTAL MARKETING EXPENSE 6,350,000.00 22.54%
TOTAL CONTROLLABLE COST 19,814,027.82 70.34%
NON CONTROLLABLE COST
RENTAL 1,455,629.00 5.17%
MUNICIPAL TAX 422,538.04 1.50%
AMORTIZATION EXPENSE 954,457.00 3.39%
TOTAL NON CONTROLLABLE COST 2,832,624.04 10.06%
OTHER INCOME 104,500.00 0.37%
NET OPERATING INCOME 5,627,050.74 19.98%

468,920.90