3 Restoffee Hub

UNIVERSITY OF LUZON
COLLEGE OF BUSINESS ADMINISTRATION

PEREZ BLVD DAGUPAN CITY
Chapter I
THE PROBLEM AND ITS BACKGROUND
Rationale
Food and beverage business is one of the most lucrative and
profitable business with a high potential expansion and growth especially
if the owner have already the knowledge to run a business. Recently, food
business has become popular business and had increased rate in business
sector. It has made rapid competition among them. Food is a necessity in
life.
The industry which deals with the preparation of food items,
generally referred to as the food service industry is and will always remain
in high demand, particularly in the Philippines, because of its genre. Aside
from that, Filipinos also love to eat. Their social life is focused mainly on
food especially because they are naturally hospitable and gregarious.
Everybody has an existing deep, passionate, and consistent relationship
with food and anything to do with it. The Filipino’s love for food is also
evident in the numerous celebrations held all year-round in most Filipino
homes and cities.
A restaurant business is a lifetime business, since it provides
primary needs of human beings, which are food and beverages. Restaurant
is one of the great industries and never losing its attractiveness in
1
UNIVERSITY OF LUZON
customer persuasion. Some people may have an idea that it will be easy
to establish and manage a restaurant if it has good quality of taste and
cozy environment towards the customers; In fact, there are several issues
that can affect the success of the restaurant. The equipment utilized and
business process flows of a restaurant are several examples that can
construct the way to be succeeded for a restaurant. It will be useless if the
restaurant has a fine quality of taste, but if has a terrible flow of process
that can decrease the process efficiency.
Coffee has been one of the best-known drinks and one of the
favorites since the beginning even until now. Consuming coffee has not
only become a habit for the olds, nowadays even the young ones are also
an enthusiast in consuming coffee. The interest by consumers in the coffee
house industry is sweeping the country.
Restoffee Hub is the proposed business name which primarily serves
coffee or other hot and cold beverages and foods. It partakes some of the
idea of a bar, and some of the characteristics of a restaurant, but totally
unlike from a cafeteria. Restoffee Hub is a business that serves various
kinds of food and beverages that will meet the customer satisfaction that
will give them reasons to come back.
2
UNIVERSITY OF LUZON
The Proponent
The proponents of this projects are the Business Administration
students namely, Alyanna Sophia Castro, Angela Mae Aquino, Misty Pearl
Manaois, Justine Audrey Lavarias, Eunaiza Ferrer, Princess Diana Rose
Ferrer, Rizza MhelParlan and Roque Layne Quinto that is currently taking
feasibility study as part of their curriculum.
Statement of the Problem
This study aims to determine the organization and management,
market, technical, financial, and social feasibility of establishing a
Restoffee Hub business in Dagupan City, Pangasinan.
Specifically, this study seeks to answer the following questions:
1. What is the viability of the proposed venture along the following aspects?
a. Management aspect;
b. Market aspect;
c. Technical aspect;
d. Financial aspect; and
e. Socio- economic aspect.
2. Based on the results of the study, this determines if the proposed
business venture is worth pursuing or not?
3
UNIVERSITY OF LUZON
Scope of the Study
This study shall cover the following aspects:
1. Organization and Management Aspect
a. Business Organization
b. Advantages
c. Management of the Organization
d. Organizational Structure
e. Management Plan & Operational Strategies
f. Manpower Requirement, Job Specifications, Job Qualifications
and Salary rates
g. Salaries Package
2. Marketing Aspect
a. Market Description
b. Demand Analysis
c. Supply Analysis
d. Demand and Supply Analysis
e. Demand Projection
f. Market Price
g. Marketing Strategy
3. Technical Aspect
a. Business Site
b. Property, Plant and Equipment
4
UNIVERSITY OF LUZON
c. Business Model
d. Product/Services
e. Production Details/Service Flow
f. Provision of Services
g. Obligation of Client
h. Gantt Chart
4. Financial Aspect
a. Total Project Cost
b. Sources of Financing
c. Projected Income Statement
d. Schedule of Depreciation
e. Projected Cash Flow
f. Projected Balance Sheet
g. Financial Statement Analysis
5. Socio-economic Aspect
a. Clientele benefits
b. Job Security
c. Government Revenue
d. Community Services
5
UNIVERSITY OF LUZON
Significance of the Study
This feasibility study would be beneficial to different groups of
people, as this study provides them with careful and rigorous analysis that
contains profitable and pragmatic information that can be helpful in
different ways.
Future Entrepreneurs and Investors
Investors will have a definite guide on accessing the specialty of food
and beverage industry as this study provide valuable analysis in
evaluating the probability of success and risk associated with this start-
up project. It also provides a detailed description of the desirability of
location and other cited factors in ensuring the profitability of the proposed
business, as well the costs to be incurred.
Consumers
The proposed business will benefit the consumers by providing them
a satisfying Restoffee Hub experience by treating them with respect, and
giving them prompt, welcoming, and professional service while assuring
the high- quality of the locally procured products with cheaper prices that
will surely satisfy their demands and preferences.
6
UNIVERSITY OF LUZON
Students and Future Researchers
As the primary market of this proposed study, it aims to provide
students with delicious beverages and foods without losing the nutrients
necessary for their health. It also ensures the availability of space where
they can reduce the day-to-day stress and spend a leisurely time with
friends, family or a peaceful solitude. Future researchers will also benefit
from this as they can use this as future reference for any related
undertakings.
Definition of Terms
To provide a frame of reference for a clearer understanding of the
study, the following terms were defined as they were used applied in this
study.
Restoffee Hub
It is a combination of coffee shop and a restaurant at the same time
that serves food and drink at their comfort.
Management Aspect
It implies a clear and precise identification of duties and
responsibilities, flow of authority and manpower level requirement. It must
7
UNIVERSITY OF LUZON
be set up for optimum effectiveness. It Includes the business organization,
organizational structure along with the duties and responsibilities of each
employee.
Marketing Aspect
It is said to be the lifeblood of all feasibility studies. This chapter
seeks to determine the opportunities and threats, the target market, the
total demand and supply of the product, the competition and
the marketing program which refers to the product, price, place and
promotional strategies. It is about marketing strategies that includes the
marketing mix which is the product, price, place, and promotion.
Technical Aspect
The technical aspect of a feasibility study helps you determine the
efficacy of your proposed project by examining the details of your intended
process, including materials and labor, logistics and technology related to
producing, delivering and tracking the products or services you intend to
develop. Talks about the business location and the operation of the
business.
8
UNIVERSITY OF LUZON
Financial Aspect
It projects how much start-up capital is needed, sources of capital,
returns on investment, and other financial considerations. It looks at how
much cash is required, where it will come from, and how it will be spent.
Socio-Economic Aspect
It shows the contribution of the study to the government and to the
society. This area proves that the business existed not only for profit
purposes, but also for the improvement of the welfare of the people.
9
UNIVERSITY OF LUZON
Chapter II
REVIEW OF RELATED LITERATURE AND STUDIES
This chapter presents the related literatures which were reviewed by
the researcher, thus gave an inspiration to come up with a study like this.
Conceptual Literature
Before any research can be done, the market area of the proposed
business must be identified to go further in the exploring process. A
market area is defined by Melaniphy, 1992 as the area from which a unit
can expect to capture approximately 85% of its business. For an
established restaurant business, it is not hard to get market area
information. Surveys can be made to gather information about where. The
customers are from, and plots on the maps can be made to give a clear of
picture of the market area or trade area. (Melaniphy, 1992).
On the other hand, it is hard to predict the market area of a proposed
restaurant because no information as to where the customers are from is
available for a future restaurant. But this information can be collected by
gathering such information from vehicle stickers, license plate,
competitors' customer0 interview, mailed-back questionnaire from
competitive facilities. (Melaniphy, 1992)
However, in this study, market area can be easily identified since
the proposed site will be located right across the street of a big enclosed
10
UNIVERSITY OF LUZON
shopping mall and customers of the restaurant will be mostly customers
of the shopping mall. Thus the market area of the supermarket will be the
same as that of the restaurant. The following discussion will first identify
the market area of the shopping mall and analyze the characteristics of
the market area, and then describe the future development of the market
area of the proposed restaurant.
Theme
The management aspect suggests a clear and precise identification of
duties and responsibilities, flow of authority and manpower level
requirement. This contains the organizational chart and the qualifications
of the people involved the formation of the business organization,
structure.
The marketing Aspect is said to be the lifeblood of all feasibility
studies. This chapter seeks to determine the opportunities and threats,
the target market, the total demand and supply of the product, the
competition and the marketing program which refers to the product, price,
place and promotional strategies.
The technical aspect of a feasibility study helps you determine the
efficacy of your proposed project by examining the details of your intended
process, including materials and labor, logistics and technology related to
11
UNIVERSITY OF LUZON
producing, delivering and tracking the products or services you intend to
develop.
A financial feasibility study projects how much start-up capital is
needed, sources of capital, returns on investment, and
other financial considerations. It looks at how much cash is required,
where it will come from, and how it will be spent.
The socio-economic study shows the contribution of the study to the
government and to the society. This area proves that the business existed
not only for profit purposes, but also for the improvement of the welfare of
the people.
In order to achieve this the marketing mix must be put into use the
4p's of business: Price, Product, Place and Promotion.
Product
A product is an item that is built or produced to satisfy the needs of
a certain group of people. the product can be intangible or tangible as it
can be in the form of services or goods.
Restoffee Hub offers variety of snacks and drinks to its customers.
We always have a clear concept of what our products stand for, and what
12
UNIVERSITY OF LUZON
differentiates them from the competition, before they can be marketed
successfully. In our generation, the internet can be considered either the
medium for purchase, via e-commerce, or the product itself, such as a
social media service. Because of this, it’s vital that we fully understand the
product we are selling, how it meets the needs of our target customer, and
what makes our product stand above the competition.
Promotion
Promotion includes all activities that involve communicating with the
customer about the product and its benefits and features.
Restoffee Hub offers various kinds of promotion just like the: buy 2
take 1 for free, a free snack with a minimum purchase of 500 pesos, we
will also give them stamp cards and coupons for free every time they visit
our place, we will give them high rebates in every 1000 pesos of purchase
and when they accumulated an amount of 500 pesos will deliver their
order for free.
13
UNIVERSITY OF LUZON
Place
Place refers to distribution or the methods and location you use for
your products or services to be easily accessible to the target customers.
Restoffee Hub is located near Silantro Fil- Mex Cantina in Dagupan
City. The internet age has introduced new challenges when it comes to
reaching your customers. Our business site provides our customers access
to our business site, and it also calls into play convenience for our
customer. Even though transactions with our company may take place
exclusively in store or online, customers likely interact with our business
in a variety of places. It’s important to consider how our place influences
the overall customer experience.
Price
The cost to purchase a product. Price depends on the customer's
perceived value of the product, and it can dramatically change
your marketing strategy. Pricing strategy is an art and a science, in that it
involves both market data and careful calculations, as well as skillfully
balancing between pricing that is too high or too low, and understanding
how skewing either way might damage the brand.
Restoffee Hub first comes the product, and immediately after comes
a determination of its value among target audiences. Our price does not
14
UNIVERSITY OF LUZON
only refer to the monetary value of a product, but also the time or effort
the customer is willing to expend to acquire it. Determining this will be a
critical factor in revenue for the brand as it will impact profit, supply,
demand, and how much marketers should spend on a promotion or
marketing strategy.
Technical
The discussion of the basic and operation flow of the project. The
technical aspect is one of the essentials of this study because this factor
responds to the technicalities and basic structure of the proposed study.
This includes the list of equipment, materials, structure plan and
also the source of the supplies used in the business operation of Restoffee
Hub. By this equipment and materials, you can produce a product easily
and orderly. According to economics, production is a process combining
various material inputs and immaterial inputs in order to make something
for consumption. It is the act of creating output, a good service which has
value and contributes to the utility of individual.
15
UNIVERSITY OF LUZON
Research Literature
This part of the chapter presents the unpublished thesis and related
studies which are significant to the study. This could also improve the
parts of the research study. This study could help those people who are
engaged in different business and even the business students.
According to Melvin Ubando, et al (2010), on his research study
entitled “Service Quality of Selected Coffee Shop in Dagupan City” quality
refers to the characteristics of a product or service that mean in its ability
to satisfy stated or implied needs and a product or service that is free of
defects. As experienced by most if not all business men, quality is
important for the financial success of a business as well as the satisfaction
of its customer. It has also been said that the most important factor
predicting success of a business is the quality of its product and services.
The Boston Restaurant Group (“BRG) has been engaged by the Town
of Weston, Massachusetts (“Landlord”) to evaluate the proposed
development and use of a portion of the Josiah Smith Tavern and Barn
(“Property”) for a full-service restaurant to be operated by the Webber
Restaurant Group (“Tenant”). It is BRG’s opinion that the restaurant
concept as described by the Tenant will be a viable and successful
operation for the Property. The Tenant is uniquely qualified with a very
respectable operational history in similar settings and represent that they
16
UNIVERSITY OF LUZON
have the financial wherewithal to meet the financial obligations of the
development.
A feasibility study of a new site-down restaurant in Ventura was
considered for a project feasibility and food industry was briefly discussed
as it is the most known industry in the world. Ventura is a city in southern
California that has been renewing its image to attract more people to the
downtown area. The city is considered a beach town with many people
visiting the beach every spring and summer. Sit-down restaurants
typically offer full menus, which include appetizers, entrees, sides,
desserts, and all types of beverages. Such restaurants usually have a host
that greets people as they walk in and set them to their table.
They also have well trained chiefs and waiters. The quality of the
waiter’s experience affects customer satisfaction. Also, the restaurant has
different things that differentiate itself from other sit-down restaurants,
the experience should become a form of entertainment for the visitors. The
study can assist people planning to open a restaurant in an area with
similar demographics as Ventura.
Another research paper analyzed the literature concerning
restaurant feasibility study located in China. The literature analyzed the
different aspects of starting up a restaurant business, which include
market area, consumer spending pattern, competition analysis, site
17
UNIVERSITY OF LUZON
evaluation and financial statement. Thorough investigation the market
area was identified, for the consumer-spending pattern.
The survey result shows some aspects of the customer profile of the
market area of the restaurant. The competitive analysis was conducted for
45 restaurants through observational research and five specific
competitors were identified and studied. Through observation of the site
analysis was conducted and a site was chosen. In addition, a pro forma
financial analysis was conducted to determine the financial future of the
restaurant.
Opening a restaurant takes a lot of time and effort to be successful.
One of the most important things to know when assessing the target
market for a restaurant is who the competition is. The competition can
range from fast food chains all the way to a high-class sit down restaurant.
Many people are in a rush at times or are too tired to cook for the family
after work, which drives them to dine out. These people then have to decide
if they want inexpensive fast food or go to a sit-down restaurant to be
serviced. That is why it is so important for restaurant owner to know who
the target market is. Fast food restaurants target people in a hurry and
that want an inexpensive meal, while sit-down restaurants target people
that are there to take their time and be provided with good service (Brown,
1990).
18
UNIVERSITY OF LUZON
When assessing the competition Debruyne and Reibstein (2005)
found it is important to know the technology and services that the
competition has so that a company can keep up with them. Debruyne and
Reibstein (2005) also went on to say that companies should consider
approaches to avoid attracting competition to a new market. That is why
having employees that can be trusted with company secrets is very
important.
A catering company in Pennsylvania, USA contacted the business
consultancy firm named Ground Floor Partners to conduct a feasibility
study for a planned restaurant. The selected location was in an old
building in an historic district undergoing extensive revitalization. The
consultancy firm made a feasibility study based on the detailed plans for
the restaurant, the local and regional demographics, traffic patterns, local
competition, and projected financials. The study concluded that the long-
term opportunity was prosperous
As part of a feasibility study for a Le Diner Restaurant, a new system
was also evaluated. The feasibility study for the Le Diner Restaurant
included operational, technical, economic and schedule feasibility. The
purpose of the study was to decide whether the problems they are
currently facing with the system is worth solving. The operational
feasibility study tests the operational range of the new information system.
A technical feasibility study checks the technical requirements of the new
19
UNIVERSITY OF LUZON
proposed system for the restaurant which will eventually increase
employee satisfaction. Economic feasibility analyses the new system costs
and incomes and compares the benefits with the lifetime costs. Schedule
feasibility is a collaboration between time and costs. It is the probability
that the project will be completed within the timeframe, thus the
restaurant management must establish a firm timetable for the project.
A feasibility study of a new site-down restaurant in Ventura was
considered for a project feasibility and food industry was briefly discussed
as it is the most known industry in the world. Ventura is a city in southern
California that has been renewing its image to attract more people to the
downtown area. The city is considered a beach town with many people
visiting the beach every spring and summer. Sit-down restaurants
typically offer full menus, which include appetizers, entrees, sides,
desserts, and all types of beverages. Such restaurants usually have a host
that greets people as they walk in and set them to their table. They also
have well trained chiefs and waiters. The quality of the waiter’s experience
affects customer satisfaction. Also, the restaurant has different things that
differentiate itself from other sit-down restaurants, the experience should
become a form of entertainment for the visitors. The study can assist
people planning to open a restaurant in an area with similar demographics
as Ventura.
20
UNIVERSITY OF LUZON
Another research paper analyzed the literature concerning
restaurant feasibility study located in China. The literature analyzed the
different aspects of starting up a restaurant business, which include
market area, consumer spending pattern, competition analysis, site
evaluation and financial statement. The survey result shows some aspects
of the customer profile of the market area of the restaurant. The
competitive analysis was conducted for 45 restaurants through
observational research and five specific competitors were identified and
studied. Through observation of the site analysis was conducted and a site
was chosen. In addition, a pro forma financial analysis was conducted to
determine the financial future of the restaurant.
Another feasibility study about a restaurant includes a scope, a
simple methodology, market potential, recommended considerations and
size, first year revenue, economic and demographic, supply analysis and
requirements for success. The restaurant is planned to be in the Peacock
& Lewis clubhouse development team by the Village of North Palm Beach,
USA. North Palm Beach has an adequate population base, substantial
disposable income and a noticeable lack of food and beverage spending.
The study provides recommendations regarding the size of the components
of the restaurant facilities, financial aspects for a five-year period, collect
and analyze economic and demographic data and providing comparison
data to related restaurant and operations.
21
UNIVERSITY OF LUZON
Chapter III
RESEARCH DESIGN
This chapter presents the research design of the study which
includes method of research used, instrument used to gather data needed,
and the data gathering procedure, the respondents and the locale study.
Research Method
In performing the study, the descriptive method of research was
applied. includes interview and observation, and other variables that may
be considered.
The proponents used descriptive method because they want to focus
on the present events.
The goal of descriptive method is to describe a phenomenon and its
characteristics. This method is more concerned with what rather than how
or why something has happened. The technique that
was used under descriptive method is the normative survey approach
and evaluation, which is commonly used to explore opinions according to
respondents that can represent a whole population.
The technique that was used under descriptive method is the
survey approach, which is commonly used to explore opinions according
to respondents that can represent a whole population. The survey is
appropriate in this study because it enables the researcher in formulation
of generalizations.
22
UNIVERSITY OF LUZON
Locale of the Study
In doing this study it is very important to state the exact location of
the business being studied. Dagupan City is a first-class independent
component city in the Philippines Ilocos Region. Dagupan City has a high
concentration of banks and financial institutions, which contributes to its
position as North Luzon's main trade and commercial hub. It is home to a
range of shopping malls, supermarkets, and multi-national grocery
chains. Local businessmen have also followed the trend of developing their
properties in various locations, boosting the city's construction activities
and cementing the city's position as Pangasinan's economic hub. As of
June 2020,
Dagupan is one of the 25 cities in the country identified as an area
with “high-potential in IT-BPM industry” for transformation into “digital
cities” by 2025. The study was conducted in Dagupan City, a first-class
city that serves as the region's hub of trade commerce, which explains why
the city is home to a diverse range of businesses, including restaurants
and. It is important to note that Perez Boulevard is one of the busiest
streets in the city, as it serves as a gateway for vehicles arriving and
departing from Sual, Alaminos, Bolinao, and other municipalities in
western Pangasinan.
23
UNIVERSITY OF LUZON
Figure 1
Map of Perez Blvd., Dagupan City
24
UNIVERSITY OF LUZON
Respondents/Subject(s) of the Study
The respondents/subjects of the study are composed of forty (40)
people that are composed of twenty-eight (28) working individuals and
twelve (12) students.
Data-Gathering Instrument
To answer all the questions, the proponents prepared a survey, a
self-administered survey questionnaire as the main instrument of the
study.
The needed data for the study is necessary in order to provide
answers to the problem presented in Chapter 1. The researchers gathered
the necessary data from the following sources:
We used survey questionnaires for us to understand our
marketability. We need to reach out to our target market to learn as much
as possible about the people who we hope are going to be paying for our
product or service, and surveys are by far the best way to do this.
25
UNIVERSITY OF LUZON
Data Gathering Procedure
The business proponents had allotted time, effort and cooperation
in developing their questionnaire so as to serve its intended
respondents.The survey was created using suitable questions modified
from related research and individual questions formed by the business
proponents. The survey was comprised of 6 main parts subdivided into
different subparts which were related to the participant perception
regarding to a Restoffee Hub Business. Participants were given time to
respond in the survey questionnaires.
The data gathered from this research instrument were tallied and
computed for interpretation according to the frequency of items checked
by the participants. Along with primary data, the proponents also made
use of secondary resources in the form of published articles and literatures
to support the survey results.
Treatment of Data
A questionnaire will be used to collect datavisiting restaurants
behavior information (See appendix 1). The questionnaire was created by
the researchers for the partnership purpose of this study. The firsttwo
questions on the questionnaires are designed to find out the gender and
age of our respondent within the market area. The next questions are
designed to find out how many times they visit a coffee shop/restaurant
26
UNIVERSITY OF LUZON
in a week. The next question is designed to find out if price and quality is
important in searching a coffee shop/restaurant. The next questions are
designed to find out the length of their stayin the market area. The next
two questions are designed to find out their preferences in beverages and
foods. The next two questions are designed to find out the days and time
in visiting a coffee shop/restaurant. Lastly,the last question is designed to
find out the fact that Restoffee hub served only fair trade coffee/tea and
locally grown food would influence their decision in going in the market
area.
27
UNIVERSITY OF LUZON
Chapter IV
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
This chapter presents the analysis of data and interpretation of the
findings gathered in this study. It is presented in the following order:
Management Aspect, Marketing Aspect, Technical Aspect, Financial Aspect
and Socio-Economic Aspect of the proposed business Restoffee Hub.
MANAGEMENT ASPECT
Organization and management represents the key factors that
projects business ad indirectly attain growth and development in an
economically growing society.
Business Organization
Partnership is the proponents form of business ownership because
each of the proponents will contribute in the business capital. Partnership
means that the business is owned by two or more persons who contribute
money or capital, talent or industry with the intention of dividing the
profits among themselves.
The proponents decided to utilize a partnership form of business
organization because it is a good choice of legal structure for a new
business. Being a partnership, the business owners necessarily share the
profits, the liabilities and the decision making. Some of the significant
28
UNIVERSITY OF LUZON
characteristics of a partnership type of business in the Philippines are first
is it has limited life which it may be dissolved or its operations terminated
either by the acts of partners or by the operation of law and the second
significant characteristics partnership is that it based on contracts
because it is created by virtue of a contract entered onto by the
partners.While at times it is necessary that the contract be in writing and
that is terms are specifically expressed.
Advantages
 Our business will be turn into one stop resto cafe because nowadays
people want a less hassle in dining.
 We have a unique service that everyone will definitely love compared
to others.
 We offer loyalty card to our customers that they can use to buy
products with discount.
Organization and Management
A business organization is an individual or group of people that
collaborate to achieve certain commercial goals. Some business
organizations are formed to earn income for owners. Other business
organizations, called non-profits, are formed for public purposes. While
management is the function that coordinates the efforts of people to
29
UNIVERSITY OF LUZON
accomplish goals and objectives by using available resources efficiently
and effectively, in that way they people have a need, one of the needs that
play an important role in their life is food. Food is considered as the
primary necessity of man to survive. Survival is aim of every people. In
order to achieve this, people work hard to provide food for them.
Establishing this kind of business is in demand nowadays in
Dagupan City there are many restaurants and coffee shops. Restoffee Hub
in Perez Blvd. Dagupan City will open soon. Is own by a partnership. They
spend Php1,206,131.32 as starting capital. According to Ms. Alyanna
Sophia Castro the primary reason why they choose this business in one of
the most need of clients is food and coffee and nowadays and millennial
and young professionals is always and sometimes they are looking for a
place where they can chill, relax and hangout. Also putting this kind of
business will give you nice and good profit.
Restoffee Hub Restaurant will soon to open by a partnership of 8
people and decided to put up this kind of business mainly because they
are all food lover according to them they decided to rent a commercial
space in Perez Blvd. in Dagupan City. Restoffee Hub, a café/restaurant
originally from Dagupan City, serves food and drinks that are student
budget, friendly and delicious at the same time. Their customer got to
choose their spot to stay at. And when settled you can then order and
unwind inside the café and play with your companions or barkadas. Also
30
UNIVERSITY OF LUZON
they incorporate sounds and free Wi-Fi connection inside the café. So that
the customer will be entertained while enjoying their relaxation.
Restoffee Hub has set its objective and goals. This can be achieved
through the accomplishment of the objectives that usually requires a long
period of time.
The following are the objectives of Restoffee Hub in Dagupan City.
 Our primary goal is to make Restoffee Hub popular not only in
Dagupan city but also in other towns here in Pangasinan.
 To create healthy and clean environment that helps our customers
to feel at home, to build a better foundation with our customers
Operating a business is no walk in the park. Focusing on how the
products can be sold and not enough payment of expenses is also
important. When putting up a business the flow of money is not going in,
but it is expected that most of the money goes out of the business.
Operating expenses is one of the factors that makes the money goes out.
It is very important to pay these expenses in order for the business to
continue its operations.
The major portion of the income of Restoffee Hub is allocated to pay all
of its operating expenses and obligations such as electricity bill, taxes,
wages, and obligations from suppliers, additional tools, etc.
31
UNIVERSITY OF LUZON
Organizational Chart
MANAGER
COOK CASHIER SERVICE
CREWS
ASST.COOK
DISHWASHER
BARISTA
Figure 2
Organizational Chart of Restoffee Hub in Dagupan City
32
UNIVERSITY OF LUZON
Management Plan & Operational Strategies
Employee Policies
The management formulated a set of policies for the employees.
These rules and regulations helps the management to discipline the latter.
 Always be on time
 Proper Uniform, Proper Hygiene
 Greet customers with a smile
 No discrimination of assigned work
 No using of threatening or abusive language towards other
employees
 Possessing firearms or weapons of any kind on company property
 Be gentle and kind
 Strictly enforce a no cell phone policy
 Ignoring work duties or loading off during working hours
 Intentionally giving any false information to obtain employment or a
leave of absence
 Coming to work under the influence of alcohol and drugs is
prohibited.
 Always be HONEST.
33
UNIVERSITY OF LUZON
Manpower Requirement, Job Analysis and Salary rates
Job analysis is the process of gathering and measuring information
about the content and requirements of a particular job in terms of the
activities involved and the qualifications required to perform those
activities. The Manpower is the total supply of persons available and fitted
for service. The proposed venture would be organized as a partnership.
Because of its simplicity and small number of employees, the company
would use a line organizational structure. The recruiting of the following
staff is part of the project's manpower requirement:
Table 1
No. Position Year 1 Year 2 Year 3

1 Manager 1 1 1
2 Cook 1 1 1
3 Assistant Cook 1 1 1
4 Barista 1 1 1
5 Cashier 1 1 1
6 Servers 1 2 3
7 Dishwasher 1 1 1
Total Employees 7 8 9
Job title: Manager
Job Description:
 Oversees the daily production and operation of the business
 Allocating budget resources
 Formulating policies and improving administration processes
34
UNIVERSITY OF LUZON
 Monitoring and motivating staff
 Ensuring good customer service
 Monitoring financial activities
 Bookkeeping
Job Qualifications:
 Degree in Business Management or Masters in Business
Administration
 Male or Female, must be 21 to 30 years of age
 Strong leadership qualities
 Excellent communication skills
 Highly organized and meticulous attention to detail
 Strong work ethic.
 Good interpersonal skills
Job title: Cook
Job Description:
 Studying recipes and setting up menus
 Preparing high-quality dishes
 Monitor food stock and place orders
 Should be able to delegate tasks to ensure meals are prepared in a
timely manner
35
UNIVERSITY OF LUZON
 Ensures compliance with all health and safety regulations within the
kitchen area
Job Qualifications
 Culinary school diploma preferred
 Male or female, must be 21 to 30 years of age
 Must be able to multi-task and work efficiently in fast-paced
environment.
 Excellent time management abilities
 Up-to-date knowledge of cooking techniques and recipes
 Familiarity with sanitation regulations
Job title: Assistant Cook
Job description:
 Ensured proper procedures were followed when working with cooking
equipment
 Prepared all items needed for service, from chopping vegetables to
making sauces, and slicing meat
 Developed understanding and knowledge to properly use and
maintain all equipment in station
 Work with team of cooks to do portion prep work for other shifts when
needed
36
UNIVERSITY OF LUZON
 Monitor product freshness and rotate out old products based on a
schedule created by the restaurant
Job qualifications:
 High school or college graduate
 A food handler's license.
 Sound knowledge of food health and safety regulations.
 The ability to stand for extended periods.
 The ability to work in a fast-paced environment.
 The ability to work in a team.
Job title: Barista
Job Description:
 Promotes coffee consumption by educating customers; selling coffee
and coffee grinding and brewing equipment, accessories, and
supplies; preparing and serving a variety of coffee drinks, along with
pastries and cookies
 Prepares and sells coffee drinks by following prescribed recipes and
preparation techniques for coffee drinks, such as, espresso, espresso
lungo, caffe latte, and cappuccino
37
UNIVERSITY OF LUZON
 Maintains inventories by replenishing coffee bean supply; stocking
coffee brewing equipment; maintaining supplies, pastries, and
cookies for coffee bar.
 Keeps equipment operating by following operating instructions;
troubleshooting breakdowns; maintaining supplies; performing
preventive maintenance; calling for repairs.
 Maintains safe and healthy work environment by following
organization standards and sanitation regulations
Job Qualifications:
 College or High School Graduate
 Male or Female, must be 21 or 30 years of age
 Experience in food and beverage preparation or customer service
preferred
 Training and willingness to continue learning about food and
beverage preparation
 Exceptional listening and communication skills
 Ability to learn quickly.
 Ability to understand and carry out oral and written instructions and
request clarification when needed.
Job title: Cashier
Job Description:
38
UNIVERSITY OF LUZON
 Collecting payment and giving appropriate change
 Count money in cash drawers at the beginning and end of shifts to
ensure that amounts are correct and that there is adequate change
 Maintaining receipts, records and withdrawals
 Maintain clean and tidy checkout areas
 Keep reports of transactions
 Describing menu items and suggesting products to customers
 Answer customers' questions and get a manager if answer doesn't
solve the issue
 Pleasantly deal with customers to ensure satisfaction
Job Qualifications:
 College or high school graduate
 Female, must be 21 to 30 years of age
 Good math skills
 Basic PC knowledge
 Familiarity with electronic equipment, like cash register and POS
 Strong communication and time management skills
 Customer satisfaction-oriented
Job title: Waiter / Waitress
Job Description:
39
UNIVERSITY OF LUZON
 Welcoming and Greeting the customers
 Providing excellent wait service to ensure satisfaction
 Taking customer orders and delivering food and beverages
 Making menu recommendations, answering questions and sharing
additional information with restaurant patrons
 Cleaning service and seating areas
Job Qualifications:
 Male or Female, must be 21 to 26 years of age
 Endurance to walk and stand for long hours
 Flexible work hours
 Ability to remain calm and professional with difficult customers
 Excellent interpersonal skills
 Coordination to carry plates or trays without dropping anything
 Customer satisfaction-oriented
Job title: Dishwasher
Job Description:
 Ensuring the availability of clean dishes by bussing tables, washing
dishes, pots, pans, and flatware, and resetting dining areas
 Preparing dining areas and kitchen for next shift by cleaning and
restocking dining areas and cook stations.
40
UNIVERSITY OF LUZON
 Cleaning machines and appliances used in the kitchen, such as
coffee makers, pots, and pans, mixers, etc.
 Unloading and storing deliveries.
 Sweeping and mopping floors, especially in the event that items are
broken or spilled.
 Taking out the trash and rinsing garbage cans
Job Qualifications:
 Strong problem solving and communication skills
 Exceptional time management skills
 Ability to stand or walk for 8-hour shifts and lift at least 20 pounds
 Willingness to comply with all food safety procedures
Employee’s salaries will be based on the minimum wage in Pangasinan.
The salary of the employees on a month basis is computed by multiplying
the minimum wage per day to the number of days worked in a month.
Restoffee Hub’s operating hours is from 9:00 am to 8:00 pm, Monday to
Sunday.
41
UNIVERSITY OF LUZON
Table 2
Salaries and Wages
No. Of Minimum Working

Position Monthly Per Annum
Employee Salary Days
Manager 1 350 24 8,400 100,800
Cook 1 350 24 8,400 100,800
Assistant
1 282 24 6,768 81,216
Cook
Cashier 1 282 24 6,768 81,216
Server 3 225 24 16,200 194,400
Dishwasher 1 225 24 5,400 64,800
Total 51,936 623,232
Benefits offered by Restoffee Hub to their employees:
1. Social Security System Contribution – based to the basic salary
every month, the employer also remits monthly contribution to
the SSS for the employees.
42
UNIVERSITY OF LUZON
2. Phil-Health Contribution – employees covered by the SSS
medical coverage mandatorily contributes to Phil-Health,
employer also contributes equal monthly amounts to Phil-health
Insurance Corporation.
3. Pag-ibig Fund Contribution– it is an employee individual
savings, which an employee can withdraw at the maturity
date. Pag-ibig Fund Contribution makes clear that
employee contributions, plus that their employer will earn
dividend.
4. 13th Month Pay – the Restoffee Hub grants 13th month pay to
their employees, equivalent to one-month salary.
43
UNIVERSITY OF LUZON
MARKETING ASPECT
The marketing aspect is an important element of every project study.
It is where an analysis, careful planning, well- supervised implementation
and coordination, and controlled programs regarding the prices of each
product, distribution and promotion of goods, services and ideas are
discussed. A project study without a market study is a study without a
soul. Though it is the profitability that matters in a study, the prospective
market must also be considered in order to meet the demands if there is
and by how much, and forecast the supply to meet these certain demands.
This part of study will discuss the market description, demand analysis,
supply analysis, demand and supply analysis, demand projection, market
price and marketing strategy of Restoffee Hub business in Dagupan City.
Market Description
Restoffee Hub is a business that serves various kinds of food and
beverages that will meet the customer satisfaction. Restoffee Hub has an
opportunity to cater to the demands of consumers who loved to eat meal
while drinking coffee or milk-tea. These includes students,
workers/employees who are nearby to the Restoffee Hub.
Restoffee Hub will cater to the needs of people from different towns
near Dagupan, City because of its strategic location of Dagupan's busiest
streets. It has schools, banks, and other businesses with employees,
44
UNIVERSITY OF LUZON
students of these businesses may be our potential customers. Which can
help and contribute to the success of the business.
Demand Analysis
The table below shows the demand for Restofee Hub that the
customers would like to buy. The proponents conducted a survey to
random prospected customers through online google docs. The results are
being kept with utmost confidentiality and the reliability of it came from
the considerate 40 respondents.
The fact that Restoffee Hub served only fair-trade coffee/tea and
locally grown food would influence my decision to go there:
The outcome of our survey is that 32 individuals responded that
they visit coffee shop/restaurant 1 to 2 time a week. Lastly, 8 individuals
responded that they visit the coffee shop/restaurant 3 to 4 times a week.
Table 3
Demand Analysis
No of Population
As of 2021Facts Projected Projected demand per
Year (60%)
and figure 2023 person (50%)
Total no. of
180,408 183,561 91,781 55,069
population
45
UNIVERSITY OF LUZON
Supply Analysis
At its core, our business is always going to be trying to meet
customer needs. When it comes to doing that effectively, we need to focus
on communication, customer experience, and adaptability to make sure
that our product or service continually evolves. We will look at effective
strategies for meeting our customers’ needs, and what you can do to stand
out from the crowd.
We provide products and services that offer solutions to common
challenges, and actively solicit feedback from consumers on how to make
them better. Allow what we already know to guide us to answer for the
questions that we don’t already know how to address.
Communication with customer needs to be our constant priority. It
takes a lot of work to communicate well, but the benefits are massive: an
audience that is more invested in your brand, an easier time developing
an effective marketing message, and better customer service. Investing in
ways to remove friction from customer interactions and create more
responsive communications is a no brainer it improves customer
satisfaction and helps you make your product or service better.
Demand and Supply Analysis
Restoffee Hub Price is a factor which affects Restoffee Hub on both
the demand and supply side. The price of coffee and foods will determine
46
UNIVERSITY OF LUZON
how many individuals are willing to buy and will buy at a higher price. The
company has to keep in mind the maximum price that the customer would
be willing to pay or the reservation price beyond which sales would dip to
negligible.
Restoffee Hub are often passionate people who pour their love of food
into their business. But passion alone will not build a successful
restaurant. Supply and demand governs all businesses in a market
economy, including restaurants. To be successful in the food business you
need to understand how these forces impact you.
In the restaurant industry, supply simply refers to the number of
restaurants in a particular market, whether that market is national,
regional or local. The greater the number of restaurants or supply the
greater the competition. As a Restoffe Hub owner we want to avoid markets
with an oversupply of restaurants. When there is too much supply in any
industry it will drive down prices, making it difficult for businesses to
thrive. The restaurant industry is no exception.
Demand Projection
The table below shows the demand of customers on how often they
will buy in Restofee Hub business. The proponents conducted a survey to
random prospected customers through online google docs survey. The
47
UNIVERSITY OF LUZON
results are being kept with utmost confidentiality and the reliability of it
came from the considerate 40 respondents.
In this figure, 19 individuals responded for extremely likely, 14
individuals responded very likely, 6 individuals responded moderately
likely and lastly 1 individual responded not at all.
Figure 3
Demand Projection
Extremely Likely Very Likely Moderately Likely Not at all

45
40
35
30
25
20
15
10
5
0
The fact that
Restoffee Hub
served only fair-
trade coffee/tea
and locally grown
food would
influence my
decision to go there:
Market Price
The pricing of each food will depend on the ingredients used in
producing the product. Each food cost from Php80 to Php200 as the
estimated cost of the materials needed in production, but it will be
48
UNIVERSITY OF LUZON
adjusted based on the economic growth of the country and for the
transportation that will affect the prices of the product.
The price of the Restofee Hub products will be dependent on how
the market price of the main ingredients is. Any change of the price of the
food products will be taken into consideration to the factor that measures
the consumer’s capability to purchase the product.
Table 4
Market Price
Proposed Menu Price
Main Menu Price Sizes

MILKTEA
75 Small
Honeydew 85 Medium
95 Large
75 Small
Chocolate 85 Medium
95 Large
75 Small
Taro 85 Medium
95 Large
75 Small
Okinawa 85 Medium
95 Large
75 Small
Matcha 85 Medium
95 Large
75 Small
Wintermelon 85 Medium
95 Large
75 Small
Classic
85 Medium
49
UNIVERSITY OF LUZON
95 Large
COFFEE
110 Tall
Espresso 125 Grande
200 Venti
110 Tall
Americano 125 Grande
200 Venti
120 Tall
Cappuccino 130 Grande
200 Venti
120 Tall
Espresso Macchiato 130 Grande
200 Venti
120 Tall
Caramel Macchiato 130 Grande
200 Venti
SMOOTHIES
Banana Php 80 Per serving
Mango Php 80 Per serving
Avocado Php 120 Per serving
Strawberry Php 120 Per serving
APPETIZERS
Php 80 Half
Fries
Php 150 Whole
Php 90 Half
Nachos
Php 180 Whole
Burger Php 85 Good for 1 person
Carbonara Php 200 Good for 1-3 person
Buffalo Wings Php 120 6 pieces
FILIPINO BREAKFAST
LongSilog Php 95 Per plate
TapSilog Php 95 Per plate
50
UNIVERSITY OF LUZON
Marketing Strategy
With the use of the concept of networking could be able to invite
prospective customers that would serve as marketing arm in the area. A
perks card will be their lifetime usage which covers:
 A buy 2 take 1 for free
 Free snack with a minimum purchase of 500 pesos
 Stamp Cards/Coupons
 High Rebates
 Free Delivery
Discount or profits given to distributors ranges from 20 percent to
26 percent. Points earned by the customers are accumulates with no
required time frame.
51
UNIVERSITY OF LUZON
TECHNICAL ASPECT
The technical aspect of a business is considered to be the engine
that drives the business. This involves the businesses facilities,
equipment’s, operation, etc.
Business Site
The proposed business site will be at Plaza Del Carmen, Perez Blvd,
Dagupan City. This location was preferred for various reasons
 Proximity to the University of Luzon and Pangasinan Merchant
Marine Academy, which can also encourage students, as well as
employees, to become one of the customers.
 High visibility since Dagupan - Bonuan – Calasiao – Sta. Barbara
– Lingayen jeepneys and downtown jeepneys are passing through
this area.
 Low cost rental
Property, Plant and Equipment
1. Blender – it is pretty well-known for not being the easiest
software to learn. It might give you a hard time in the
beginning, however, it does offer some amazing tools for
many purposes,
52
UNIVERSITY OF LUZON
2. Coffee Brews – it is a cooking appliance used to brew
coffee. While there are many different types of
coffeemakers using several different brewing principles,
in the most common devices, coffee grounds are placed
into a paper or metal filter inside a funnel, which is set
over a glass or ceramic coffee pot, a cooking pot in the
kettle family. Cold water is poured into a separate
chamber, which is then boiled and directed into the
funnel. This is also called automatic drip-brew.
3. Cup, Lid and straw organizers– it provides easy access
with cup, lid, straw organizers and dispensers. While
you serve beverages or if your customers use a self-
service style beverage dispenser, basic requirements are
a cup, a lid, and a straw if desired.
4. Hot & Cold Water Dispenser – it is an appliance that
dispenses water at about 94 °C (201 °F) (near-boiling).
There are hot and cool water models, and the water may
be filtered as well as heated.
5. Deep Fryer – it is a cooking method in which food is
submerged in hot fat, most commonly oil, as opposed to
the shallow oil used in conventional frying done in a
frying pan.
53
UNIVERSITY OF LUZON
6. Gas Stove – it is a stove that is fueled by combustible
gas such as syngas, natural gas, propane, butane,
liquefied petroleum gas or other flammable gas.
Table 5
Equipment Quantity Unit Cost Total Cost

Blender 1 1,200 1,200
Coffee Brewers 1 25,000 25,000
Cup, Lid and straw organizers 1 2,000 2,000
Hot water dispenser 1 2,000 2,000
Deep Fryer 1 1,200 1,200
Gas stove 1 11,000 11,000
Kitchen Utensils
Measuring Cups and spoons 1 35 35
Plate 30 20 600
Coffee Mugs 50 20 1,000
Spoon 30 10 300
Fork 30 10 300
Cups with Lid
Small 100 3 300
Medium 100 3.50 350
Large 100 5 500
Straw 1 pack 220 220
Drinking Glass 30 15 450
Syrup Pumps 2 60 120
Tissue 1 99 99
Toothpick 5 20 100
Total 46,774
54
UNIVERSITY OF LUZON
Table 6
Business Model
VALUE CUSTOMER CUSTOMER

KEY PARTNERS KEY ACTIVITIES
PROPOSITION RELATIONSHIP SEGMENTS
 Manage  Control of  Restoffee Hub  The proposed  The
website, production and would have a business business
online orders manufacturing; guarantee of model aims to will operate
and the  Manage 100% establish a in Perez
distribution website, online customer long-term and Blvd.,
of the orders and the satisfaction. deep Dagupan
product; distribution of The pride of relationship City.
 Create a the product Restoffee Hub between the Restoffee
branding  Marketing and is offering Restoffee Hub Hub's target
strategy; promotion of outstanding and the market are
 Marketing the product; customer consumer. professional,
and  Product and service and The business students,
promotion of packaging high-quality aims to have workers and
the product; design; products a regular children 5
 Product and  Keep clean the  Restoffee Hub interaction years old
packaging Restoffee Hub. strives to with the and above
design;  Promote our provide the client. The who are
 Keep clean services to best possible Cafe's residents
the Restoffee customers service to its interaction and workers
Hub. through customers with its around the
 Promote upselling and and ensure customers area. The
their services other that they have must go target
to customers marketing a pleasant beyond their market also
through activities. experience dining includes
upselling during their experience. travelers
and other visit. This can be who are
marketing  Restoffee Hub accomplished looking for a
activities. will offer high by treating stop, and
quality, customers wants to
delicious like VIPs. relax for a
dishes at an while.
reasonable
price.
Key Resources Channels
 effective management  Official business Websites
 eligible employees
 business' site
 distribution channels
 transportation
 furniture
 wages
Cost Structure Revenue Streams
 Costs of goods and raw materials  Food and beverages selling
 Employee labor costs  Direct sale of product
 Kitchen equipments  Delivery charge
 Marketing cost
55
UNIVERSITY OF LUZON
Product/Services
Appetizer
1. Fries
2. Nachos
3. Burger
4. Carbonara
5. Buffalo Wings
Filipino Breakfast
1. LongSiLog
2. TapSiLog
Drinks
Milktea Flavors
1. Honeydew
2. Classic
3. Okinawa
4. Wintermelon
5. Matcha
6. Taro
7. Chocolate
56
UNIVERSITY OF LUZON
Coffee
1. Espresso
2. Americano
3. Cappuccino
4. White Chocolate Mocha
5. Espresso Macchiato
6. Caramel Macchiato
Smoothies
1. Banana
2. Mango
3. Strawberry
4. Avocado
Production Details/Service Flow
In the following tables, they give the information about the product
name with the procedures and time process. They also provide the
ingredient information.
57
UNIVERSITY OF LUZON
Product Name, Production Time, Procedure, Ingredients and Materials
1. Fries
 Production Time
o 10-15 minutes
 Procedure
o Peel potatoes.
o Cut potatoes into thin straw-like pieces.
o Wash well with water to remove excess starch.
o Place fries in a pan with water and simmer or par boil on the
stove for about 15 mins.
o Sieve and dry fries off.
o Deep fry at 175°C in vegetable oil, lard or dripping for 4 to 5
minutes to a light golden crisp.
o Remove and place on plate with paper towels to absorb the
leftover cooking oil.
o Transfer to another plate if necessary.
o Add salt and shake to ensure all French fries are evenly salted.
 Ingredients
o Frozen fries
o Oil
o Mayo
58
UNIVERSITY OF LUZON
o Ketchup
 Materials
o Deep fryer
o Dish plate
o Saucer
2. Nachos
 Production Time
o 15 minutes
 Procedure
o Saute garlic, onion and ground pork, add salt to taste.
o Set aside.
o In a plate put some chips, add tomatoes and cucumber.
o Add sauteed ground pork.
o Spread with mayo and cheese.
 Ingredients
o Nacho chips
o Ground beef
o Tomato
o Cucumber
o Nacho cheese
59
UNIVERSITY OF LUZON
o Creamy nacho dip
 Materials
o Knife
o Dish plate
o Sauce
3. Burger
 Production Time
o 15 minutes
 Procedure
o In a bowl, mix ground beef, egg, onion, bread crumbs,
Worcestershire, garlic, 1/2 teaspoon salt, and 1/4 teaspoon
pepper until well blended. Divide mixture into four equal
portions and shape each into a patty about 4 inches wide.
o Lay burgers on an oiled barbecue grill over a solid bed of hot
coals or high heat on a gas grill (you can hold your hand at
grill level only 2 to 3 seconds); close lid on gas grill. Cook
burgers, turning once, until browned on both sides and no
longer pink inside (cut to test), 7-8 minutesin total. Remove
from grill.
60
UNIVERSITY OF LUZON
o Lay buns, cut side down, on grill and cook until lightly toasted,
30 seconds to 1 minute.
o Spread mayonnaise and ketchup on bun bottoms. Add lettuce,
tomato, burger, onion, and salt and pepper to taste. Set bun
tops in place.
 Ingredients
o Burger bun
o Patty
o Tomato
o Cucumber
o Lettuce
o Sliced cheese
o Mayo
o Ketchup
 Materials
o Knife
o Cutting board
o Spatula
o Apron
o Burger grill
o Serving tray
61
UNIVERSITY OF LUZON
4. Carbonara
 Production Time
o 15 - 20 minutes
 Procedure
o Boiled the pasta until 10-15 minutes then off the gas stove
o Preheat the pan and saute the garlic and union
o Then put the ground beef until make it tender
o Add the carbonara sauce and boil over low heat
o Off the gas stove
o Put the pasta in serving plate and add the carbonara sauce.
o And add some leaves to the top of your finished carbonara
o The serve the food
 Ingredients
o Pasta
o Carbonara Sauce
o Ground Beef
o Mushroom
o Bacon
o Cheese
o Condense Milk
o Salt
62
UNIVERSITY OF LUZON
o Pepper
o Garlic
o White Onion
 Materials
o Chopping Board
o Knife
o Tong
o Large Pan
o Serving Plate
5. Buffalo wings
 Production Time
o 15 - 30 minutes
 Procedure
o Combine flour, salt, and paprika in a mixing bowl. Mix well.
o Put the chicken in the mixing bowl and coat with the flour
mixture.
o Heat a cooking pot and pour-in cooking oil.
o Deep fry the chicken wings until golden brown. Set aside.
o Melt the butter in a sauce pan.
63
UNIVERSITY OF LUZON
o Put-in hot sauce, ground black pepper, and garlic powder.
Stir.
o Pour-in the butter mixture over the fried chicken wings. Mix
to distribute the sauce evenly.
o Transfer on a serving plate.
o Serve with your favorite dip.
 Ingredients
o Chicken wings
o Cooking oil
o Garlic
o Salt
o Pepper
o Hot sauce
o All purpose flour
o Butter
o Paprika
 Materials
o Deep fryer
o Dish plate
o Saucer
o Wire racks
64
UNIVERSITY OF LUZON
o Baking sheets
6. LongSiLog
 Production Time
o 10 minutes
 Ingredients
o Longganiza
o Oil
o Egg
o Ketchup
o Mayo
 Procedure
o Preheat the pan and add 2 tablespoon of oil
o Sunny side up the egg and after you fried the longganiza until
8-10mins
o You can make a plain rice or garlic rice (optional)
o Make 1 cup of coffee or a glass of water (optional) *Then serve
the food
 Materials
o Frying pan
o Egg ring
65
UNIVERSITY OF LUZON
o Apron
o Dish plate
o Saucer
7. TapSiLog
 Production Time
o 10 minutes
 Procedure
o Preheat the pan and add 2 tablespoon of oil
o Sunny side up the egg and after you fried the tapa until 10-
15mins
o You can make a plain rice or garlic rice (optional)
o Make 1 cup of coffee or a glass of water (optional)
o Then serve the food
 Ingredients
o Beef Tapa
o Oil
o Egg
o Ketchup
 Materials
o Frying pan
66
UNIVERSITY OF LUZON
o Egg ring
o Apron
o Dish plate
o Saucer
8. Milktea
 Production Time
o 5 to 10 minutes
 Procedure
o Dissolve completely 3 scoops (table spoon) of Milk Tea Powder
(Optional flavors)
o Add 2 scoops (table spoon) Top Creamer
o Add 15ml of brown sugar syrup in 200mL of hot brewed tea
in a cocktail shaker.
o Add 300 grms ice and shake well. Serve.
 Ingredients
o Milktea Powder
o Sugar Syrup
o Tapioca Pearls
o Milk
67
UNIVERSITY OF LUZON
 Materials
o Shaking Cup
o Measuring Scoop
o Containers for milktea flavor powders
o Container for cooked tapioca
o Stove top to cook tapioca
o Pot to cook tapioca
o Strainer
o Cups & Lids
o Straws
o Blender (K-Tec/Blendtec is recommended)
o Cup sealing machine (Seals a lid on plastic cup)
o Pumps for syrups
9. Coffee
 Production Time
o 5 minutes
 Procedure
o Fill a mug approx 2/3rds full with hot water
o Brew a single or double espresso (as per taste or order) directly
into the mug containing hot water
68
UNIVERSITY OF LUZON
o Enjoy your Americano.
 Ingredients
o Coffee Beans
o Milk
o Sugar
o Espresso
o Whipped Cream
 Materials
o Disposable cups
o Lids
o Cup sleeves
o Straws and stirrers
o Napkins
o Coffee filters
o Coffee Machines
10. Smoothies
 Production Time
o 10 minutes
69
UNIVERSITY OF LUZON
 Procedure
o Blend the milk, sweetened condensed milk and ice in a blender
until very smooth.
o Add the avocado flesh and blend again until smooth.
o The mixture will be quite thick; add cold water a few
tablespoons at a time, blending after each addition, until the
mixture is pourable.
o Taste and add more sweetened condensed milk if you want it
sweeter.
o Serve in chilled glasses with straws.
 Ingredients
o Fresh fruits
o Sugar syrup
o Vanilla extract
o Milk
o Ice
 Materials
o Blender
o Measuring cup
o Paper straw
70
UNIVERSITY OF LUZON
Customer
enter the
shop
1. Sevice 3. Chef &

2. Hands Barista 4. Waiter
Crew; Ask
the order to the Make will serve
customer service crew beverages the orders
for order and dishes
according
to order
7. 5.
6. Cashier
Customer Customer
gives their
leaves the will ask for
receipt
premises their bill
Figure 4
Service Flow
71
UNIVERSITY OF LUZON
Step 1: The service crew will welcome the customer and ask for their order
as soon as they enter the store. After receiving the order, the service crew
will repeat it for the customer's approval.
Step 2: The service crew will send the orders to the kitchen after they have
been confirmed.
Step 3: After receiving the order, the chef and barista will prepare and will
cook the dishes and beverages.
Step 4: The chef will summon the waiter to deliver the orders to the
customers after the dishes and beverages have been prepared and cooked.
Step 5: After eating customer will ask for their bill.
Step 6: Cashier will be taking charge in preparing the bill.
Step 7: Customer leaves the premises.
72
UNIVERSITY OF LUZON
PRODUCT COSTING
Table 7
Product/Raw Materials
Name Ingredients
Frozen fries
Cooking Oil
Fries
Mayonnaise
Ketchup
Nachos Chips
Tomato
Nachos
Cucumber
White Onion
Burger Bun
Burger Patty
Tomato
Cheese
Burger Cooking oil
White Onion
Lettuce
Ketchup
Mayo
Pasta
Carbonara Sauce
Ground Beef
Cheese
Carbonara Pasta
Condense Milk
Salt and Pepper
Garlic
White Onion
Chicken Wings
All Purpose flour
Cooking oil
Butter
Buffalo Wings Paprika
Salt
Pepper
Hot Sauce
Garlic
73
UNIVERSITY OF LUZON
Longganiza (skinless or skin on)

Egg
Fried Rice or Plain Rice
LongSilog Cooking oil
Salt
Pepper
Garlic
Beef Tapa
Fried Rice or Plain
Egg
TapSilog Garlic
Salt
Pepper
Cooking oil
Green Tea
Milk
Sugar Syrup
Honey Dew Milktea
Tapioca Pearl
Honeydew Powder
Ice
Black Tea
Milk
Classic Milktea
Sugar
Tapioca Pearls
Non Diary Cream
Black Tea Powder
Okinawa Milktea Milk
Okinawa Powder
Brown Sugar Syrup
Non-dairy Creamer
Green Jasmine Tea
WintermelonMilktea
Winter Melon syrup
Agave Nectar
Matcha Green Tea Powder
Honey
MatchaMilktea
Almond Milk
Tapioca Pearls
Jasmine Green Tea
Taro Powder
Taro Milk Tea
Sugar Syrup
Tapioca Pearls
74
UNIVERSITY OF LUZON
Chocolate Powder
Creamer
Chocolate Milktea
Fructose
Tapioca Pearls
Coffee Beans
Espresso Americano
Espresso
Coffee
Espresso
Cappuccino
Milk
Sugar
Ground Cinnamon
Milk
Ground Coffee
White Chocolate Mocha Sugar Syrup
White Chocolate Sauce
Water
Liquid Espresso
Espresso Macchiato Milk
Chocolate Syrup
Espresso
Milk
Caramel Macchiato
Sugar Syrup
Caramel Syrup
Large Avocado
Milk
Avocado
Vanilla Extract
Salt
Fresh Mangoes
Mango Milk
Sugar Syrup
Fresh Banana
Banana Milk
Honey
Fresh Strawberries
Strawberry Milk
Strawberry Jam
75
UNIVERSITY OF LUZON
Table 8
Cost of Product/ Raw Materials
NAME PRICES
Frozen Fries 84/kg
Cooking oil 80 / 1L
Ketchup 145/1L
Chips 97/ large pack
Tomato 30 / kg
Cucumber 30 /kg
White union 85/kg
Slice Cheese 120/tab
Burger bun 15/bundle
Patty 185 /tab
Lettuce 50 /kg
Pasta 75 / kg
Sauce 85/kg
Mayonnaise 130/L
Ground beef 200/kg
Condensed Milk 35 /ml
Pepper 30/g
Paprika powder 40/g
Garlic 70 /kg
Butter 47/g
All purpose flour 50/kg
Hot Sauce 24/g
Chicken Wings 220 /kg
Longganisa 140 /kg
Egg 160 /tray
Rice 1,200 /per sack
Water 20/galloon
Beef tapa 340/kg
Large avocado 325 /kg
Vanila extract 45 /bottle
Salt 10/ kg
Protein powder 600 / bundle
Fresh mango 100 /kg
Greek Yogurt 50 /piece
Fresh banana 60 / kg
Honey 200/bottle
76
UNIVERSITY OF LUZON
Almond milk 280 /L

Fresh strawberries 250 /kg
Strawberry jam 102 /bottle
Lime juice 30 / piece
Fresh Watermelon 320 / piece
Mint leaves 59 / 100g
Rolled oats 96 / 500g
Ground Cinnamon 45 / 2oml
Coffee Beans 370 /kg
Espresso 120 / pack
Ground Cinnamon 45/ bottle 30g
White Chocolate sauce 250 /kg
Caramel Syrup 145 /kg
Chocolate syrup 180/kg
Vanilla Syrup 320 / bottle
Green tea bags 145.00 / Box
Milk 80.00 /L
Sugar Syrup 100.00 / Bottle (750g)
Tapioca pearl 120 / Pack
Black tea 109.00 / Pack
Non diary cream 67.00 / L
Okinawa powder 120 /kg
Green jasmine tea 180 / 40g
Winter melon syrup 153.00 /L
Mocha powder 120 /Pack
Whipped cream 205.00 / Bottle (250ml)
Taro powder 97 / 500g
Honeydew Powder 120/pack
Chocolate powder 120 / Pack
Creamer 140.00 / Pack
Ice 3/kg
77
UNIVERSITY OF LUZON
Table 9
Product Costing
APPETIZERS
Name of Recipe: Fries

Unit of Unit Extension
Qty Unit Ingredients Purchase
Conversion Cost Cost
115 G Frozen Fries84.00 / Kg 84.00 /1000 0.084 9.66
1 liter Cooking Oil 80.00 / L 80.00 / 1000 0.08 0.08
5 Ml Mayo 130.00 / L 130.00 / 1000 0.13 0.65
5 Ml Ketchup 145.00 / L 145.00/1000 0.145 0.73
Total 11.12
BUFFER 15%+ SALARY 25% 4.45
TOTAL RECIPE COST 15.57
MARK UP 25% 3.89
SELLING PRICE 19.46
FINAL PRICE 80.00
Name of Recipe: Nachos

Unit of Unit
Qty Unit Ingredients Purchase Extension
Conversion Cost
43 G Nachos chips 97.00/ g 97.00/ 500 0.194 8.34
123 G Tomato 30.00/ kg 30.00/ 1000 0.03 3.69
110 G White Onion 85.00/ kg 85.00/ 1000 0.085 9.35
50 G Cucumber 30.00/ kg 30.00/ 1000 0.03 1.5
Total 22.88
MARK UP 25% 8.008
SELLING PRICE 40.04
FINAL PRICE 80
78
UNIVERSITY OF LUZON
Name of Recipe: Burger

15.00/ per
167 G Burger Bun 15.00/ 1000 0.015 2.505
bundle
Burger 185.00 / per
50 G 185.00/ 500 0.37 18.5
Patty tab
62 G Tomato 50.00 / kg 50.00/1000 0.05 3.25
10 Ml Cooking Oil 80.00/ L 80/ 1000 0.08 0.8
25 G Slice Cheese 120.00/g 120.00/ 250 0.48 12
5 G White Onion 85.00 / kg 85.00/1000 0.085 0.425
5 G Lettuce 50.00 / kg 50.00/ 1000 0.05 0.25
5 Ml Ketchup 145.00 / L 145.00 / 1000 0.145 0.73
5 Ml Mayo 130.00 / L 130.00/ 1000 0.13 0.65
Total 39.11
MARK UP 25% 13.6885
SELLING PRICE 68.4425
FINAL PRICE 85
Name of Recipe: Carbonara

265 G Pasta 75.00 / Kg 75.00 / 1000 0.075 19.88
200 G Carbonara Sauce 85.00 / Kg 85.00 / 1000 0.085 17
200.00 / 200.00 /
50 G Ground Beef 0.2 10
Kg 1000
20 G Cheese 120.00 / g 120.00 / 400 0.3 6
120 G Condensed Milk 35.00 / g 35.00 / 240 0.15 18
5 G Salt 10.00 / Kg 10.00 / 1000 0.01 0.05
5 G Pepper 30.00 / g 30.00 / 50 0.06 3
15 G Garlic 70.00 / Kg 70.00/ 1000 0.07 1.05
15 G Onion 85.00 / Kg 85.00 / 1000 0.085 1.28
10 Ml Cooking Oil 80.00 / L 80.00 / 1000 0.08 0.8
Total 77.06
TOTAL RECIPE 107.88
MARK UP 25% 26.97
FINAL PRICE 200
79
UNIVERSITY OF LUZON
Name of Recipe: Buffalo Wings

Unit Unit Extension
250 G Chicken Wings 75.00/kg 75.00/1000 0.075 18.75
25 G All purpose flour 50.00/kg 50.00/1000 0.05 1.25
200 ml Cooking Oil 80.00/L 80.00/1000 0.08 16
50 G Butter 47.00/g 47.00/200 0.24 12
10 G Paprika Powder 40.00/g 40.00/100 0.04 0.4
5 G Salt 10.00/kg 10.00/1000 0.01 0.05
5 G Pepper 30.00/g 30.00/80 0.06 3
12 G Hot Sauce 24.00/g 24.00/50 0.48 5.76
25 G Garlic 70.00/kg 70.00/1000 0.07 1.75
TOTAL 58.96
BUFFER 15% + SALARY 25% 23.50
MARK UP 25% 20.64
FINAL PRICE 120
FILIPINO BREAKFAST
Name of Recipe: LongSilog

166 G Longganisa 140.00/k 140.00/100 0.14 23.24
120 G Rice 40.00/kg 40.00/1000 0.04 4.8
1 Pc Egg 160.00/ per tray 160.00/24 8 8
15 G Garlic 70.00/kg 70.00/1000 0.70 1.05
10 ml Cooking Oil 80.00/L 80.00/1000 0.08 0.8
5 G Pepper 30.00/g 30.00/50 0.6 0.6
5 G Salt 10.00/kg 10.00/1000 0.01 0.05
Total 38.54
TOTAL RECIPE 53.96
MARK UP 25% 13.49
SELLING PRICE 67.45
FINAL PRICE 95
80
UNIVERSITY OF LUZON
Name of Recipe: Tap Silog

Unit of Unit
Qty Unit Ingredients Purchase Extension Cost
Conversion Cost
120 g Beef Tapa 340.00/kg 340.00/1000 0.34 40.8
120 g Rice 40.00/kg 40.00/1000 0.04 4.8
15 g Garlic 70.00/kg 70.00/1000 0.07 1.05
1 g Egg 160.00/ per tray 160.00/24 8 8
10 ml Cooking Oil 80.00/L 80.00/1000 0.08 0.8
5 g Pepper 30.00/g 30.00/50 0.6 0.6
5 g Salt 10.00/kg 10.00/1000 0.01 0.05
Totals 56.1
TOTAL RECIPE 78.54
MARK UP 25% 19.64
SELLING PRICE 98.18
FINAL PRICE 110
DRINKS
Milk Tea
Name of Recipe: Honeydew

Unit of Unit
Qty. Unit Ingredients Purchase Extension Cost
Conversion Cost
S M L GREEN
ML 125/LITER 125 0.125 12.5 18.75 22.5
100 150 180 TEA
SUGAR
25 25 25 G 100/GRAMS 100/750 0.13 3.25 3.25 3.25
SYRUP
100 150 200 ML MILK 80/1LITER 80/1000 0.08 8 12 16
TAPPIOCA
50 50 50 G 120/ KILO 120/1000 0.12 6 6 6
PEARL
HONEY
30 50 70 G DEW 120/KILO 120/1000 0.12 3.6 6 8.4
POWDER
70 80 100 G ICE 3/KILO 3/1000 0.003 0.3 0.3 0.3
Total 33.65 46.3 56.45
BUFFER 15% + SALARY 25% 13.46 18.52 22.58
TOTAL RECIPE COST 47.11 64.82 79.03
MARK UP 25% 11.78 16.21 19.76
SELLING PRICE 58.89 81.03 98.79
FINAL PRICE 75 90 100
81
UNIVERSITY OF LUZON
Name of recipe: Chocolate

Unit of Unit
Conversion Cost
S M L
ML GREEN TEA 125/LITER 125 0.125 12.5 18.75 22.5
100 150 180
SUGAR
25 25 25 G 100/GRAMS 100/750 0.13 3.25 3.25 3.25
SYRUP
100 150 200 ML MILK 80/1LITER 80/1000 0.08 8 12 16
TAPPIOCA
50 50 50 G 120/ KILO 120/1000 0.12 6 6 6
PEARL
CHOCOLATE
30 50 70 G 120/KILO 120/1000 0.12 3.6 6 8.4
POWDER
70 80 100 G ICE 3/KILO 3/1000 0.003 0.3 0.3 0.3
Total 33.65 46.3 56.45
BUFFER 15% + SALARY 25% 13.46 18.52 22.58
MARK UP 25% 11.78 16.21 19.76
SELLING PRICE 58.89 81.03 98.79
Name of recipe: Taro

Unit of Unit
Conversion Cost
S M L GREEN
ML 125/LITER 125 0.125 12.5 18.75 22.5
100 150 180 TEA
SUGAR
25 25 25 G 100/GRAMS 100/750 0.13 3.25 3.25 3.25
SYRUP
100 150 200 ML MILK 80/1LITER 80/1000 0.08 8 12 16
TAPPIOCA
50 50 50 G 120/ KILO 120/1000 0.12 6 6 6
PEARL
Taro
30 50 70 G 120/KILO 120/1000 0.12 3.6 6 8.4
POWDER
70 80 100 G ICE 3/KILO 3/1000 0.003 0.3 0.3 0.3
Total 33.65 46.3 56.45
BUFFER 15% + SALARY 25% 13.46 18.52 22.58
MARK UP 25% 11.78 16.21 19.76
SELLING PRICE 58.89 81.03 98.79
82
UNIVERSITY OF LUZON
Name of recipe: Okinawa

Unit of Unit
Conversion Cost
S M L GREEN
ML 125/LITER 125 0.125 12.5 18.75 22.5
100 150 180 TEA
SUGAR
25 25 25 G 100/GRAMS 100/750 0.13 3.25 3.25 3.25
SYRUP
100 150 200 ML MILK 80/1LITER 80/1000 0.08 8 12 16
TAPPIOCA
50 50 50 G 120/ KILO 120/1000 0.12 6 6 6
PEARL
Okinawa
30 50 70 G 120/KILO 120/1000 0.12 3.6 6 8.4
POWDER
70 80 100 G ICE 3/KILO 3/1000 0.003 0.3 0.3 0.3
Total 33.65 46.3 56.45
BUFFER 15% + SALARY 25% 13.46 18.52 22.58
MARK UP 25% 11.78 16.21 19.76
SELLING PRICE 58.89 81.03 98.79
Name of recipe: Matcha

Unit of Unit
Conversion Cost
S M L GREEN
ML 125/LITER 125 0.125 12.5 18.75 22.5
100 150 180 TEA
SUGAR
25 25 25 G 100/GRAMS 100/750 0.13 3.25 3.25 3.25
SYRUP
100 150 200 ML MILK 80/1LITER 80/1000 0.08 8 12 16
TAPPIOCA
50 50 50 G 120/ KILO 120/1000 0.12 6 6 6
PEARL
Matcha
30 50 70 G 120/KILO 120/1000 0.12 3.6 6 8.4
POWDER
70 80 100 G ICE 3/KILO 3/1000 0.003 0.3 0.3 0.3
Total 33.65 46.3 56.45
BUFFER 15% + SALARY 25% 13.46 18.52 22.58
MARK UP 25% 11.78 16.21 19.76
SELLING PRICE 58.89 81.03 98.79
83
UNIVERSITY OF LUZON
Name of recipe: Wintermelon

Unit of Unit
Conversion Cost
S M L
ML GREEN TEA 125/LITER 125 0.125 12.5 18.75 22.5
100 150 180
SUGAR
25 25 25 G 100/GRAMS 100/750 0.13 3.25 3.25 3.25
SYRUP
100 150 200 ML MILK 80/1LITER 80/1000 0.08 8 12 16
TAPPIOCA
50 50 50 G 120/ KILO 120/1000 0.12 6 6 6
PEARL
Wintermelon
30 50 70 G 120/KILO 120/1000 0.12 3.6 6 8.4
POWDER
70 80 100 G ICE 3/KILO 3/1000 0.003 0.3 0.3 0.3
Total 33.65 46.3 56.45
BUFFER 15% + SALARY 25% 13.46 18.52 22.58
MARK UP 25% 11.78 16.21 19.76
SELLING PRICE 58.89 81.03 98.79
Name of recipe: Classic

Unit of Unit
Conversion Cost
S M L GREEN
ML 125/LITER 125 0.125 12.5 18.75 22.5
100 150 180 TEA
SUGAR
25 25 25 G 100/GRAMS 100/750 0.13 3.25 3.25 3.25
SYRUP
100 150 200 ML MILK 80/1LITER 80/1000 0.08 8 12 16
TAPPIOCA
50 50 50 G 120/ KILO 120/1000 0.12 6 6 6
PEARL
Classic
30 50 70 G 120/KILO 120/1000 0.12 3.6 6 8.4
POWDER
70 80 100 G ICE 3/KILO 3/1000 0.003 0.3 0.3 0.3
Total 33.65 46.3 56.45
BUFFER 15% + SALARY 25% 13.46 18.52 22.58
MARK UP 25% 11.78 16.21 19.76
SELLING PRICE 58.89 81.03 98.79
84
UNIVERSITY OF LUZON
Coffee
Name of recipe: Espresso

Qty Unit of Unit Extension Cost
Unit Ingredients Purchase
T G V Conversion Cost T G V
35 35 35 g Ground coffee 370/kilo 370/1000 0.37 12.95 12.95 12.95
15 25 35 g Liquid espresso 120/L 120/1000 0.12 1.8 .3 4.2
TOTAL 14.75 15.95 17.15

BUFFER 15% + SALARY 25% 5.9 6.38 6.86
MARK UP 25% 5.17 5.58 6
SELLING PRICE 25.82 28.91 30.01
Name of recipe: Americano

Qty Unit of Unit
Unit Ingredients Purchase Extension Cost
T G V Conversion Cost
Ground
35 35 35 G 370 /kg 370/1000 0.37 12.95 12.95 12.95
coffee
Liquid 120 /
15 25 35 G 120/1000 0.12 1.8 3 4.2
espresso pack
90 110 120 ML water 30/L 30/1000 0.03 2.7 3.3 3.6
TOTAL 17.45 19.25 20.75
BUFFER 15% + SALARY 25% 6.98 7.7 8.3
MARK UP 25% 6.11 6.74 7.26
SELLING PRICE 30.54 33.69 36.31
Name of recipe: Cappuccino

Ground
40 50 60 G 370 /kg 370/1000 0.37 14.8 18.5 22.2
Coffee
Liquid 120 /
15 25 35 G 120/1000 0.12 1.8 3 4.2
Espresso pack
113 141 170 G Milk 140 /L 140/1000 0.14 15.82 19.74 23.8
TOTAL 32.42 41.24 50.2
BUFFER 15% + SALARY 25% 12.97 16.50 20.08
MARK UP 25% 11.35 14.44 17.57
SELLING PRICE 59.74 72.18 87.85
85
UNIVERSITY OF LUZON
Name of recipe: White Chocolate Mocha

Ground
15 30 45 g 370/KG 370/1000 0.37 55.5 11.1 16.65
coffee
White
30 45 59 ml chocolate 250/KG 250/1000 0.25 7.5 11.25 14.75
sauce
Sugar
59 59 59 ml 100/grams 100/750 0.13 7.67 7.67 7.67
syrup
60 120 180 ml Milk 80/1L 80/1000 0.08 4.8 9.6 14.4
30 30 30 ml Water 30/1L 30/1000 0.03 0.9 0.9 0.9
TOTAL 26.42 40.52 54.37
BUFFER 15% + SALARY 25% 10.57 16.21 21.75
MARK UP 25% 9.25 14.06 19.02
SELLING PRICE 46.24 70.29 95.14
Name of recipe: Espresso Macchiato

Liquid
10 15 20 G 120/1L 120/1000 0.12 1.2 1.8 2.4
espresso
60 120 180 ML Milk 80/1L 120/1000 0.08 4.8 9.6 14.4
Chocolate
5 10 15 ML 180/GRAMS 180/680 0.26 1.3 2.6 3.9
syrup
TOTAL 7.3 14 20.7
BUFFER 15% + SALARY 25% 2.92 5.6 8.28
MARK UP 25% 2.56 4.9 7.25
SELLING PRICE 12.78 24.5 36.23
86
UNIVERSITY OF LUZON
Name of recipe: Caramel Macchiato

GROUND
15 30 45 G 370/KG 370/1000 0.37 5.55 11.1 16.65
COFFEE
SUGAR
59 59 59 ML 100/GRAMS 100/750 0.13 7.67 7.67 7.67
SYRUP
Caramel
30 45 59 ML 145/KG 145/1000 0.145 4.35 6.53 8.56
syrup
60 120 180 ML MILK 80/1L 80/1000 0.08 4.8 9.6 14.4
TOTAL 22.37 34.9 47.28
BUFFER 15% + SALARY 25% 8.95 13.96 18.91
MARK UP 25% 7.83 12.22 16.55
SELLING PRICE 39.15 61.08 82.74
Smoothies
Name of recipe: Banana

Fresh
100 G 60 / kg 60/1000 0.06 6
Banana
200 G Milk 80.00 /L 80/1000 0.08 16
Vanilla
4 Ml 45/grams 45/30 1.5 6
extract
100.00 /
25 G Sugar 100/750 0.13 3.25
grams
100 G ice 3/kilo 3/1000 0.003 0.3
TOTAL 31.55
MARK UP 25% 11.04
SELLING PRICE 55.21
FINAL PRICE 80
87
UNIVERSITY OF LUZON
Name of recipe: Mango

100 G Fresh mango 100 /kg 100/1000 0.1 10
200 G Milk 80.00 /L 80/1000 0.08 16
4 Ml Vanilla extract 45/grams 45/30 1.5 6
100.00 /
25 G Sugar 100/750 0.13 3.25
grams
100 G ice 3/kilo 100/1000 0.003 0.3
TOTAL 35.55
MARK UP 25% 12.44
SELLING PRICE 62.21
FINAL PRICE 85
Name of recipe: Strawberry

Fresh strawberries 200 /kg 200/1000 0.2 12
TOTAL 37.55
MARK UP 25% 13.14
SELLING PRICE 65.71
FINAL PRICE 90
Name of recipe: Avocado

Unit of Unit
Conversion Cost
23 G Large avocado 325 /kg 325/1000 0.325 7.47
200 Ml Milk 80.00 /L 80/1000 0.08 16
4 G Vanilla extract 45 /grams 45/30 1.5 6
25 G Sugar 100/grams 100/750 0.13 3.25
100 G ice 3/kilo 3/1000 0.003 0.3
TOTAL 33.02
MARK UP 25% 11.56
SELLING PRICE 57.79
FINAL PRICE 90
88
UNIVERSITY OF LUZON
Provision of Services
- Being prompt and attentive
- Service with a smile
- Being available
- Being exceptional
- Neat, Clean, Safe and Attractive
- Making it right
- Utilize customer suggestions.
Obligation of Client
 Customers should be considerate and speak quietly so as not to
bother other customers.
 Customers should not leave valuables or personal belongings
unattended; the management will not be held liable for the loss or
damage of such items.
 Customers are expected to maintain the establishment clean and not
vandalize any of the establishment's properties.
 It is not permitted to consume food or beverages brought from
outside the establishment.
 Customers should be responsible and polite of the personnel; anyone
who is found to be impolite may be asked to leave without a refund.
89
UNIVERSITY OF LUZON
 Customers should not cause harm or inappropriately touch the
employees and other customers, anyone who is found to be
disrespectful will be asked to leave without a refund.
 Customers are not permitted to inquire about personal information
from the staffs; this is to protect the employees' privacy.
90
UNIVERSITY OF LUZON
Table 10
Project Schedule
Activities January February March April May
No. of weeks 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4
Business
Conceptualization
Searching for
Location
Market Study
Technical Study
Business
Registration
Making of
Business Stall
Acquisition of
Equipment
Management
Aspect
Hiring of
Applicants
Training
Start of Operation
91
UNIVERSITY OF LUZON
Figure 5
Floor Plan
92
UNIVERSITY OF LUZON
FINANCIAL ASPECT
This focuses on the total project cost, sources of financing, projected
income statement, schedule of depreciation, projected cash flow, projected
balance sheet, and financial statement analysis.
Table 11
Total Project Cost
Particulars Cost
Permit and Licensing Php15,500
Renovation Php38,000
Tables and Chairs Php35,000
Equipment, Machineries and Utensils Php46,754
Rental Php60,000
Raw Materials and Supplies Php222,529.56
Cleaning Supplies Php18,276
Office Supplies Php4,350
Marketing Expense Php500
Utilities Expense Php48,600
Salary and wages Php623,232
Mandatory Benefits Php93,389.76
Total Project Cost Php1,206,131.32
Table 11 shows the outright expenses of Restoffee Hub which
composed of the following: in securing permit to operation, the allotted
amount is Php15,500; To achieve the desired requirements of the floor
plan such as renovation of the business site, tables and chairs are
Php38,000 and Php35,000; Equipment, machineries and utensils is
amounted to Php46,754; Rental is amounted to Php60,000; Purchased of
93
UNIVERSITY OF LUZON
raw materials and supplies is amounted to Php222,529.56; Budget for
cleaning supplies and office supplies are Php18,276 and Php4,350;
Marketing expense is amounted to P500;Utilities such as electricity, water
services, and communication bill is allotted P48,600; for salaries and
wages of employees is allotted Php626,532; Mandatory benefits is allotted
Php93,389.76. The total project cost is Php1,206,131.32. Some of the
items like decorations, computer and fixtures are purely existing and
purchase before the proponent enter in this endeavor.
Sources of Financing
Through careful planning on the part of the proponent, Restoffee
Hub total project cost amounts to Php1,206,131.32. This partnership form
of business will be financed by eight proprietors. Fund will be coming from
the savings of the researcher.
The partners agreed to contribute an equal sharing of capital in
amount of Php 1,249,735.32.
94
UNIVERSITY OF LUZON
Table 12
Initial Capital Requirements

Partners Percentage % Invested Amount
Alyanna Sophia Castro 100% Php150,766.415
Angela Mae Aquino 100% Php150,766.415
Misty Pearl Manaois 100% Php150,766.415
Justine Audrey Lavarias 100% Php150,766.415
Eunaiza Ferrer 100% Php150,766.415
Princess Diana Rose Ferrer 100% Php150,766.415
Rizza MhelParlan 100% Php150,766.415
Roque Layne Quinto 100% Php150,766.415
Total Invested Capital Php 1,206,131.32
Major Financial Assumptions
The major assumptions are established on practical facts and ideas.
These gave the bases for assessing the future capital expenditures;
operating expenses and great projects.
The cost of the project is the valuation of initial cash requirements
to attain capital assets and working capital requirement. As shown in
Table 12, the total cost requirements amount to Php1,206,131.32.
95
UNIVERSITY OF LUZON
Schedule 1
Permit and Licensing
Particulars Total Cost

Year 1 Year 2 Year 3
DTI Registration 200 - -
BIR Registration 600 660 726
Mayor’s Permit 12,000 13,200 14,520
SSS Registration 500 - -
Business Plate 500 550 605
Community Tax Receipt 250 275 303
Barangay Permit 1,500 1,650 1,815
TOTAL 15,550 16,335 17,969
a. Permit and licensing shall be assumed at Php15,550 to be paid every
year and expected to increase by 10% yearly. Details shown in
schedule 1.
Schedule 2
Renovation
Cost
Materials 26,450
Labor 11,550
TOTAL 38,000
b. Renovation of the outlet is estimated at Php38,000, which includes
labor and materials. This will be under a straight contractor with a
target period of one (1) week. Details Shown in schedule 2.
96
UNIVERSITY OF LUZON
Schedule 3
Tables and Chairs
Quantity Unit Cost Total Cost
Tables and chairs set 10 3,500 35,000
c. Tables and chairs have an assumed amount of Php 35,000.
Schedule 4
Equipment, Machineries and Utensils
Particulars Quantity Unit Cost Total Cost
Blender 1 1,200 1,200
Coffee Brewers 1 25,000 25,000
Cup, Lid and straw organizer 1 2,000 2,000
Hot Water Dispenser 1 2,000 2,000
Deep fryer 1 1,200 1,200
Gas Stove 1 11,000 11,000

Measuring Cups and spoons 1 35 35
Plate 30 20 600
Coffee Mugs 50 20 1,000
Spoon 30 10 300
Fork 30 10 300
Cups with Lid
Small 100 3 300
Medium 100 3.50 350
Large 100 5 500
Straw 2 packs 100 200
Drinking Glass 30 15 450
Syrup pump 2 60 120
Tissue 1 99 99
Toothpick 5 20 100
Total 46,754
97
UNIVERSITY OF LUZON
d. Equipment, Machineries and Utensils shall be assumed at Php
46,754 for the first year of operation as shown in schedule 4.
Schedule 5
Rental Expense
Monthly Per Annum
Rental 5,000 60,000
e. Rental shall be assumed at Php 5,000 monthly and Php 60,000 per
annum.
Schedule 6
Purchase of Raw Materials
Item Quantity per Production Amount

Monthly Yearly Monthly Yearly
Frozen Fries 10 Kg 120kg 840 10,080
Cooking oil 2L 24 L 160 1,920
Ketchup 2L 24 L 290 3,480
Natchos Chips 10 Packs 120 Packs 1,000 12,000
Tomato 2 Kg 24 Kg 60 1,440
Cucumber 2 Kg 24 Kg 60 1,440
White union 2 Kg 24kg 170 2,040
Sliced Cheese 2 Tab 24 Tab 240 2,880
Burger bun 12 Bundle 14 Bundle 180 2,160
Patty 6 Tab 72 Tab 1,110 13,320
Lettuce 2 Kg 24 Kg 100 1,200
Pasta 5 Kg 60 Kg 375 4,500
Sauce 5 Kg 60 Kg 425 5,100
Paprika Powder 100g 1.2 kg 200 1,080
Butter 100 g 1.2 kg 235 1,269
All purpose flour 2kg 24kg 100 1,200
Mayonnaise 440 ml 5.28 L 154 406.56
Ground beef 2 Kg 24 Kg 400 4,800
98
UNIVERSITY OF LUZON
Condense 900 ml 10.8 L 105 378

Garlic 2 Kg 24 Kg 140 1,680
Chicken Wings 7 kg 84 kg 1,540 18,480
Longganiza 5 kg 60 kg 700 8,400
Egg 5 trays 60 trays 800 9,600
Rice 1 sack 12 sacks 1,200 14,400
Beef tapa 5 kg 60 kg 1,700 20,400
Large avocado 1kg 12 kg 325 3,900
Vanila extract 2 bottle 24 bottle 90 1,080
Salt 1 kg 12 kg 10 120
Fresh mango 1 kg 12 kg 100 1,200
Fresh banana 1kg 12 kg 60 720
Honey 1 bottle 12 bottles 200 2,400
Almond milk 1L 12 L 280 3,360
Fresh strawberries 1 Kg 12 kg 200 2,400
Fresh melon 1 kg 12 kg 100 1,200
Water 10 Galloons 120 Gallons 200 2,400
Ground Cinnamon 20 ml 240 ml 45 540
Coffee Beans 1 kg 12 kg 370 4,440
Espresso 5 packs 60 packs 600 7,200
Milk 2L 24 L 280 3,360
White Chocolate Sauce 1 kg 12 kg 250 3,000
Caramel Syrup 2 kg 24 kg 290 3,480
Chocolate syrup 2kg 24kg 360 4,320
Vanilla Syrup 1 bottle 12 bottle 320 3,840
Green tea bags 2 box 24 box 246 3,000
Sugar Syrup 2 bottle 24 bottle 200 2,400
Tapioca pearl 2 packs 24 packs 240 2,880
Black tea 2 packs 24 packs 218 2,616
Non diary cream 1L 12 L 67 804
Okinawa powder 1 kg 12 kg 120 1,440
Green jasmine tea 40 g 480 g 180 2,160
Winter melon syrup 1L 12 L 153 1,836
Taro powder 1 kg 12 kg 194 2,328
Honeydew powder 1kg 12 kg 120 1,440
Ice 12kg 144kg 36 432
Chocolate powder 1 kg 12 kg 155 1,860
Creamer 2 packs 24 packs 280 6,720
Total 18,573 222,529.56
99
UNIVERSITY OF LUZON
f. Raw Materials Supplies for the 1st year of operation is at
Php222,529.56. Details shown in schedule 6.
Schedule 7
Cleaning Supplies Expenses
Particulars Quantity Unit Cost Monthly Yearly
Flooring Mop 1 120 120 1,440
Broom 2 75 150 1,800
Dustpan 1 35 35 420
Garbage bag 3 packs 25 75 900
Trash can 2 194 388 4,656
Rags 3 25 75 900
Dishwashing 6,720
7 packs 80 560
Liquid
Gloves 1 pack 120 120 1,440
Total 1,523 18,276
Year 1 2 3
Cleaning Supplies 18,276 20,103.6 22,113.96
g. Cleaning supplies shall be Php 18,276 every year and will increase
10% annually. Details shown in schedule 7.
100
UNIVERSITY OF LUZON
Schedule 8
Office Supplies Expense
Unit
Particulars Quantity Quarterly Yearly
Cost
Receipt Printing Calculator 1 2,650 2,650 2,650
Journals 1 pc 60 60 240
Marker 2 pcs 25 50 200
Ball pen 1 box 72 72 288
Pencil 1 box 60 60 240
Correction Tape 2 pcs 36.50 73 292
Stapler 1 pc 60 60 240
Receipts 2 pcs 25 50 200
Total 3,075 4,350
Year 1 2 3
Office Supplies 4,350 4,785 5,263.5
h. Office Supplies for the first year of operation is 4,350 it is assumed
there will be an increase of 10% yearly. Details shown in schedule 8.
Schedule 9
Marketing Expense
Quantity Unit Cost Total Cost
Stamp Cards/ Coupons 200 pcs 2.50 500
Total 500
i. Marketing expense shall be assumed at Php500. Details shown in
schedule 9.
101
UNIVERSITY OF LUZON
Schedule 10
Utilities Expenses
Expenses Monthly Yearly
Electric bill 2,500 30,000
Water bill 550 6,600
Communication 1,000 12,000
Total 4,050 48,600
Year 1 2 3
Utilities expense 48,600 53,460 58,806
j. Utilities expenses shall be assumed at Php 4,050 monthly and Php
48,600 yearly inclusive of the electric, water, cable and internet bill.
It is assumed that there will be an increase of 10% for the next years.
Details shown in schedule 10.
Schedule 11
Salaries and Wages
Position No. Of Employee Min. Salary Working Days Monthly Per Annum
Manager 1 350 24 8,400 100,800
Cook 1 350 24 8,400 100,800
Assistant Cook 1 282 24 6,768 81,216
Cashier 1 282 24 6,768 81,216
Server 3 225 24 16,200 194,400
Dishwasher 1 225 24 5,400 64,800
Total 51,936 623,232
k. Salaries and wages are assumed at Php 51,936 monthly and Php
623,232 per annum.
102
UNIVERSITY OF LUZON
Schedule 12
Depreciation
Unit Depreciation
Particulars Qty. Total Cost Useful Life
Cost
Blender 1 1,200 1,200 5 240
Coffee Brewers 1 25,000 25,000 5 5,000
Cup, Lid and straw organizer 1 2,000 2,000 3 666.67
Hot Water Dispenser 1 2,000 2,000 5 400
Deep fryer 1 1,200 1,200 3 400
Gas Stove 1 11,000 11,000 5 2,200
Measuring Cups and spoons 1 35 35 5 7

Plate 30 20 600 3 200
Coffee Mugs 50 20 1,000 2 500
Spoon 30 10 300 5 60
Fork 30 10 300 5 60
Cups with Lid
Small 100 3 300 1 300
Medium 100 3.50 350 1 350
Large 100 5 500 1 500
Straw 2 packs 100 200 2 10
Drinking Glass 30 15 450 2 225
Syrup pump 2 60 120 1 120
Tissue 1 99 99 1 99
Toothpick 5 20 100 1 100
Total 46,754 11,527.67
Year 1 2 3
Depreciation Expense 11,527.67 12,680.437 13,948.4807
l. Depreciation of Equipment are assumed at Php 11,527.67 for the 1st
year of operation. Details shown in schedule 12.
103
UNIVERSITY OF LUZON
Schedule 13
Mandatory Benefits
EMPLOYEE SSS PHILHEALTH 3.5% PAG-IBIG 2% MONTHLY YEARLY
MANAGER 1,115.00 294.00 168.00 1,577.00 18,924.00
COOK 1,115.00 294.00 168.00 1,577.00 18,924.00
ASSISTANT COOK 920.00 236.88 135.36 1,292.24 15,506.88
CASHIER 920.00 236.88 135.36 1,292.24 15,506.88
SERVER 725.00 189.00 108.00 1,022.00 12,264.00
DISHWASHER 725.00 189.00 108.00 1,022.00 12,264.00
TOTAL 7,782.48 93,389.76
m. Mandatory benefits are assumed at Php7,782.48 monthly and
Php93,389.76 for the 1st year of operation.
Schedule 14
Summary of Annual Projected Sales
Unit Unit
Products Sizes Total Year 1 Year 2 Year 3
Price sold
Fries Per serving 80 5 400 144,000 158,400 174,240
Nachos Per serving 80 3 240 86,400 95,040 104,544
Burger Per serving 85 5 425 153,000 168,300 185,130
Good for 1-
Carbonara 200 2 400 144,000 158,400 174,240
3 person
Buffalo Wings 6 pieces 120 1 120 43,200 47,520 52,272
TapSilog Per serving 110 2 220 79,200 87,120 95,832
LongSilog Per serving 95 1 95 34,200 37,620 41,382
Small 75 1 75 27,000 29,700 32,670
Honeydew Medium 90 1 90 32,400 35,640 39,204
Large 100 1 100 36,000 39,600 43,560
Small 75 4 300 108,000 118,800 130,680
Classic Medium 90 4 360 129,600 142,560 156,816
Large 100 4 400 144,000 158,400 174,240
104
UNIVERSITY OF LUZON
Small 75 5 375 135,000 148,500 163,350

Okinawa Medium 90 5 450 162,000 178,200 196,020
Large 100 5 500 180,000 198,000 217,800
Small 75 3 225 81,000 89,100 98,010
Wintermelon Medium 90 3 270 97,200 106,920 117,612
Large 100 3 300 108,000 118,800 130,680
Small 75 4 300 108,000 118,800 130,680
Matcha Medium 90 4 360 129,600 142,560 156,816
Large 100 4 400 144,000 158,400 174,240
Small 75 3 225 81,000 89,100 98,010
Taro Medium 90 3 270 97,200 106,920 117,612
Large 100 3 300 108,000 118,800 130,680
Small 75 5 375 135,000 148,500 163,350
Chocolate Medium 90 5 450 162,000 178,200 196,020
Large 100 5 500 180,000 198,000 217,800
Tall 50 5 250 90,000 99,000 108,900
Espresso Grande 80 5 400 144,000 158,400 174,240
Venti 90 5 450 162,000 178,200 196,020
Tall 80 4 320 115,200 126,720 139,392
Americano Grande 100 4 400 144,000 158,400 174,240
Venti 120 4 480 172,800 190,080 209,088
Tall 90 2 180 64,800 71,280 78,408
Cappuccino Grande 110 2 220 79,200 87,120 95,832
Venti 130 2 260 93,600 102,960 113,256
Tall 50 3 150 54,000 59,400 65,340
Espresso
Grande 75 3 225 81,000 89,100 98,010
Maccchiato
Venti 100 3 300 108,000 118,800 130,680
Tall 80 2 160 57,600 63,360 69,696
Caramel
Grande 100 2 200 72,000 79,200 87,120
Macchiato
Venti 120 2 240 86,400 95,040 104,544
White Tall 80 1 80 28,800 31,680 34,848
Chocolate Grande 100 1 100 36,000 39,600 43,560
Mocha Venti 120 1 120 43,200 47,520 52,272
Banana Per Glass 80 4 320 115,200 126,720 139,392
Mango Per Glass 85 5 425 153,000 168,300 185,130
Avocado Per Glass 90 2 180 64,800 71,280 78,408
Strawberry Per Glass 90 2 180 64,800 71,280 78,408
TOTAL 5,099,400 5,609,340 6,170,274
105
UNIVERSITY OF LUZON
Schedule 15
Summary of Annual Product Cost
Unit Unit
Products Total Year 1 Year 2 Year 3
Sold Cost
Fries 5 11.12 55.6 20,016 22,017.6 24,219.36
Nachos 3 22.88 68.64 24,710.4 27,181.44 29,899.584
Burger 5 39.11 195.55 70,398 77,437.8 85,181.58
Carbonara 2 77.06 154.12 55,483.2 61,031.52 67,134.672
Buffalo Wings 1 58.96 58.96 21,225.6 23,348.16 25,682.976
TapSilog 2 56.2 112.4 40,464 44,510.4 48,961.44
LongSilog 1 38.54 38.54 13,874.4 15,261.84 16,788.024
1 33.65 33.65 12,114 13,325.4 14,657.94
Honeydew 1 46.3 46.3 16,668 18,334.8 20,168.28
1 56.45 56.45 20,322 22,254.2 24,589.62
4 33.65 134.6 48,456 53,301.6 58,731.76
Classic 4 46.3 185.2 66,672 73,339.2 80,673.12
4 56.45 225.8 81,288 89,416.8 98,358.48
5 33.65 168.25 60,570 66,627 73,289.7
Okinawa 5 46.3 231.5 83,340 91,674 100,841.4
5 56.45 282.25 101,610 111,771 122,948.1
3 33.65 100.95 36,342 39,976.2 43,973.82
Wintermelon 3 46.3 138.9 50,004 55,004.4 60,504.84
3 56.45 169.35 60,966 67,062.6 73,768.26
4 33.65 134.6 48,456 53,301.6 58,731.76
Matcha 4 46.3 185.2 66,672 73,339.2 80,673.12
4 56.45 225.8 81,288 89,416.8 98,358.48
3 33.65 100.95 36,342 39,976.2 43,973.82
Taro 3 46.3 138.9 50,004 55,004.4 60,504.84
3 56.45 169.35 60,966 67,062.6 73,768.26
5 33.65 168.25 60,570 66,627 73,289.7
Chocolate 5 46.3 231.5 83,340 91,674 100,841.4
5 56.45 282.25 101,610 111,771 122,948.1
5 14.75 73.75 26,550 29,205 32,125.5
Espresso 5 15.95 79.75 28,710 31,581 34,739.1
5 17.15 85.75 30,870 33,957 37,352.7
4 17.45 69.8 25,128 27,640.8 30,404.88
Americano 4 19.25 77 27,720 30,492 33,541.2
4 20.75 83 29,880 32,868 36,154.8
2 32.42 64.84 23,342.4 25,676.64 28,244.304
Cappucino 2 41.24 82.48 29,692.8 32,662.08 35,928.288
2 50.2 100.4 36,144 39,758.4 43,734.24
3 7.3 21.9 7,884 8,672.4 9,539.64
Espresso macchiato 3 14 42 15,120 16,632 18,295.2
3 20.7 62.1 22,356 24,591.6 27,050.76
2 22.37 44.74 16,106.4 17,717.04 19,488.744
Caramel macchiato 2 34.9 69.8 25,128 27,640.8 30,404.88
2 47.28 94.56 34,041.6 37,445.76 41,190.336
106
UNIVERSITY OF LUZON
1 26.42 26.72 9,619.2 10,581.12 11,639.232

White chocolate mocha 1 40.52 40.52 14,587.2 16,045.92 17,650.512
1 54.37 54.37 19,573.2 21,530.52 23,683.572
Banana 4 31.55 126.2 45,432 49,975.2 54,972.72
Mango 5 35.55 177.75 63,990 70,389 77,427.9
Avocado 2 33.02 66.04 23,774.4 26,151.84 28,767.024
Strawberry 2 37.55 75.1 27,036 29,739.6 32,713.56
Total 2,056,456.8 2,262,002.48 2,488,511.528
Projected Income Statement
Table 13 shows the projected income statement of Restoffee Hub
within the next 3 years. Annual sales are known at the top of each
statement, followed by the cost of sales in the next line. Subtracting cost
of sales from the annual sales will give the operating income. After which,
deductions of various operating expenses expect from the operating
income, thus leaves us with the net income.
Net income of from years 1-3 are as follows:
107
UNIVERSITY OF LUZON
Table 13
Restoffee Hub Income Statement

Sales (schedule 15) 5,099,400 5,609,340 6,170,274
Less: Cost of Sales (schedule 16) 2,056,456.8 2,262,002.48 2,488,511.528
Gross Income 3,042,943.2 3,347,337.52 3,681,762.472
Less: Operating Expense
Renovation (schedule 2) 38,000 ---- ----
Equipment, Machineries and
46,654 ---- ----
Utensils (schedule 4)
Marketing Expense (schedule 9) 500 ---- ----
Depreciation Expense
11,527.67 12,680.437 13,948.4807
(schedule 12)
Salaries and Wages
623,232 623,232 623,232
(schedule 11)
Mandatory Benefits
93,389.76 93,389.76 93,389.76
(schedule 13)
Rental (schedule 5) 60,000 60,000 60,000
Utilities Expense (schedule 10) 48,600 53,460 58,806
Permit and Licenses (schedule 1) 15,550 16,335 17,969
Office Supply (schedule 8) 4,350 4,785 5,263.5
Cleaning Supplies (schedule 7) 18,276 20,103.6 22,113.96
Total Operating Expense 960,079.43 883,985.797 894,722.7007
Net Income 2,082,863.77 2,463,351.723 2,787,039.771
Less: Tax rate 35% 729,002.3195 862,173.1031 975,463.92
Net Income after tax 1,353,861.451 1,601,178.62 1,811,575.851
108
UNIVERSITY OF LUZON
Projected Cash Flow
Cash flow statements provide relevant information on cash flows
and the effects and the effects of financing and investing transactions on
each cash balance.
Restoffee Hub cash flow is used to evaluate cash inflows and
outflows to determine cash deficits or surpluses of the product center.
Table 14 shows Restoffee Hub cash flow statement. Annual sales are
deducted with the cash disbursement, plus ending cash balance of the
previous year. The net cash flow from year 1-3 are as follows:
Table 14
Restoffee Hub Cash Flow Statements

Cash flow from Operations
Net Income 1,353,861.451 1,601,178.62 1,811,575.851
Depreciation 11,527.67 12,680.437 13,948.4807
Net cash from operating
1,365,389.121 1,613,859.057 1,825,524.332
activities
Cash flow from investing activities
Acquisition of assets (46,654) (46,654) (46,654)
Net cash used for investing
46,654 46,654 46,654
activities
Cash flows from financing activities
Investment withdrawal Php1,206,131.32 (10,000) (50,000)
Net cash used from financing
1,206,131.32 (10,000) (50,000)
activities
Net increase (decrease) in cash 2,524,866.441 1,557,205.057 1,728,870.332
Add: Cash balance Beginning --------------------- 2,524,866.441 4,082,071.498
Ending cash balance 2,524,866.441 4,082,071.498 5,811,439.332
109
UNIVERSITY OF LUZON
Projected Balance Sheet
A balance sheet shows the desired financial position as of the end of
the year.
Restoffee Hub projected balance sheet is shown on Table 15 the total
assets of Restoffee Hub are stated as follows:
Table 15
Restoffee Hub Balance Sheet

ASSET
Cash 2,524,866.441 4,082,071.498 5,811,439.332
TOTAL CURRENT
2,524,866.441 4,082,071.498 5,811,439.332
ASSET
Fixed assets 46,654 46,654 46,654
Less: Accumulated
11,527.67 12,680.437 13,948.4807
depreciation
Net book value 35,126.33 33,973.563 32,705.5193
TOTAL ASSETS 2,559,992.771 4,116,045.061 5,844,144.851
Liabilities and owner’s equity
Capital 1,206,131.32 2,524,866.441 4,082,569
Net income 1,353,861.451 1,601,178.62 1,811,575.851
Less: Withdrawals ------ (10,000) (50,000)
Total 2,559,992.771 4,116,045.061 5,844,144.851
110
UNIVERSITY OF LUZON
SOCIO-ECONOMIC ASPECT
This presents the implication of establishments with the benefits
that can be given to the following: Clientele Benefits, Job Security,
Government Revenue and Community Services.
Clientele Benefits
Increase awareness of the people from Mangaldan, Dagupan City,
Calasiao, Sta. Barbara and San Carlos City the advantages of Restoffee
Hub.
Job Security
The establishment of Restoffee Hub will provide an income to the
citizens of Mangaldan, Dagupan City, Calasiao, Sta. Barbara and San
Carlos City. The aforementioned citizens include the unemployed and even
students of schools and universities which actually is near the business
site.
Likewise, it could also a part time to unemployed earn additional
income even to the employed persons.
111
UNIVERSITY OF LUZON
Government Revenue
The proposed establishment will pay the appropriate taxes due,
which become an additional revenue of the local government.
Community Services
This establishment will be well informed about the community that
is around the business site. Restoffee Hub will be much aware with the
policies and regulations of the area.
112
UNIVERSITY OF LUZON
Chapter V
SUMMARY, CONCLUSION AND RECOMMENDATION
This chapter presents the summary of the study, the salient
findings, conclusions and the corresponding recommendations of the
study.
Food and beverage business is one of the most lucrative and
profitable business with a high potential expansion and growth especially
if the owner have already the knowledge to run a business. Recently, food
business has become popular business and had increased rate in business
sector. It has made rapid competition among them. Food is a necessity in
life.
Restoffee Hub is the proposed business name which primarily serves
coffee or other hot and cold beverages and foods. It partakes some of the
idea of a bar, and some of the characteristics of a restaurant, but totally
unlike from a cafeteria. Restoffee Hub is a business that serves various
kinds of food and beverages that will meet the customer satisfaction that
will give them reasons to come back.
Based on the data, assumptions and computations, the researchers
are able to come up with the conclusion that the proposed study reveals a
very feasible venture. An annual increase in the finances could be seen in
the projected financial statements from the first year of our operation our
113
UNIVERSITY OF LUZON
capital was Php1,206,131.32 and it increases in the third year of our
operation to Php6,170,274.
Therefore, the researchers strongly recommend the establishment of
Restoffee Hub in Dagupan City, Pangasinan.
114
UNIVERSITY OF LUZON
Bibliography
Magazines/Websites
https://www.ipl.org/essay/Food-Feasibility-Study-In-The-Philippines-
FCCKELCK5U?fbclid=IwAR0DugI_29_ryZ7iSUWtvqv2wpqVmcxqHz7H4A
8yeyVD3xt828KNy4RRWFo
https://www.reviewessays.com/essay/Introduction-of-a-Feasibility-
Study-About-Coffee-
Shop/79961.html?fbclid=IwAR0DugI_29_ryZ7iSUWtvqv2wpqVmcxqHz7H
4A8yeyVD3xt828KNy4RRWFo
https://www.scribd.com/doc/84761918/Feasibility-Study-Bite-n-
Sip?fbclid=IwAR3VzoiiVSYiNro7oko_MLQCv33N0ajaHjVOm5bEYUqMMW
Kxj50EN4PM83E
https://bizfluent.com/facts-7535583-supply-demand-restaurant-
industry.html
https://www.slideshare.net/bryanoculam/feasibility-study-veggie-
bread#:~:text=The%20management%20aspect%20suggests%20a,of%20t
he%20business%20organization%2C%20structure.
https://studymoose.com/the-marketing-aspect-
essay#:~:text=The%20Marketing%20Aspect%20is%20said,lifeblood%20of
%20all%20feasibility%20studies.&text=This%20chapter%20seeks%20to
%20determine,price%2C%20place%20and%20promotional%20strategies.
115
UNIVERSITY OF LUZON
https://www.indeed.com/recruitment/c/info/conducting-a-technical-
feasibility-
study#:~:text=The%20technical%20aspect%20of%20a,services%20you%
20intend%20to%20develop.
https://www.thebalancecareers.com/invest-time-if-you-dont-have-
money-to-start-business-
3515780#:~:text=A%20financial%20feasibility%20study%20projects,how
%20it%20will%20be%20spent.
https://www.slideshare.net/bryanoculam/feasibility-study-veggie-
bread#:~:text=The%20socio%2Deconomic%20study%20shows,the%20we
lfare%20of%20the%20people.
https://www.weston.org/DocumentCenter/View/8106/Restaurant-
Feasibility-Study-by-the-Boston-Restaurant-Group-PDF
http://docshare04.docshare.tips/files/23091/230914052.pdf
file:///C:/Users/User/Downloads/3924-Article%20Text-11601-1-10-
20180225.pdf
116
UNIVERSITY OF LUZON
Appendix A
Survey questionnaires for Restoffee Hub
Name: ____________________________________________ Age: _________
Occupation: _______________ Civil Status: _________ Date: _________
1) What is your age?

a. 17-25
b. 26-34
c. 35-43
d. 44-52
e. 52 +
2) What is your gender?

a. Male
b. Female
c. LGBTQ
3) How do you often visit a coffee shop/restaurant?

a. 1-2 times per week
b. 3-4 times per week
c. 4+ times per week
4) How important is price vs quality when selecting a tea/coffee shop

to go to?
a. Price is more important than quality
(you like to buy cheaper coffees and indifferent towards the
quality of the product)
b. Quality is more important than price
(you would be willing to pay more for a higher quality coffee)
5) How long do you spend in coffee shops/restaurant?

a. Short time (just to purchase drink and go)
b. Long time (sit and enjoy beverage, use wifi, go with friends)
c. Both of the above
d. I do not go to coffee shops
117
UNIVERSITY OF LUZON
6) Do you prefer tea or coffee?

a. Tea
b. Coffee
c. I like both equally
d. I don't like either
7) What would you prefer to eat with your beverage?

a. Baked good (cakes, cookies, biscuits)
b. Pasta (lasagna, spaghetti, baked mac)
c. Rice Meals (tapsilog, hotsilog, longsilog)
d. Sandwiches (clubhouse, egg sandwich)
e. Nothing at all
f. Other (please specify) ________________
8) Which days are you most likely to visit the cafe?

a. Monday
b. Tuesday
c. Wednesday
d. Thursday
e. Friday
f. Saturday
g. Sunday
h. N/A
9) What time of the day would you most likely visit the cafe?
a. Between 7am and 9.30am
b. 10am to 11.30am
c. 12pm -2.30pm
d. 3pm - 6pm
e. After 6pm
f. N/A
10) The fact that Restoffee Hub served only fair-trade coffee/tea
and locally grown food would influence my decision to go there:
a. Extremely likely
b. Very Likely
c. Moderately likely
d. Not at all
118
UNIVERSITY OF LUZON
Appendix B
REQUEST FOR ENGLISH CRITIC
Name: Castro, Alyanna Sophia D. Signature: ___________
Degree: BSBA Type of Study: Feasibility Study
Title: A FEASIBILITY STUDY ON THE ESTABLISHMENT OF

RESTOFFEE HUB
IN DAGUPAN CITY, PANGASINAN
CONFORME:
Joanne Milar Fernandez
Master of Education
Major in Literacy in Education
University of Luzon, Dagupan City
119
UNIVERSITY OF LUZON
Appendix C
GRAMMARIAN CERTIFICATION
This is to certify that I, Joanne Milar Fernandez had reviewed and
went through all the page of the feasibility study entitled “Restoffee Hub
in Dagupan City” of Castro, Alyanna Sophia D., Aquino, Angela Mae L.,
Manaois, Misty Pearl E., Lavarias, Justine Audrey M., Ferrer, Eunaiza O.,
Ferrer, Princess Diana Rose V., Quinto, Roque Layne L. and Parlan, Rizza
Mhel C.all 3rd year students under Bachelor of Science in Business
Administration of University of Luzon, Pangasinan, Dagupan City.
Joanne Milar Fernandez
Master of Education
Major in Literacy in Education
University of Luzon, Dagupan City
120
UNIVERSITY OF LUZON
CURRICULUM VITAE
AQUINO, ANGELA MAE LOREZCO
#28 Zone 2, Tuliao, Sta. Barbara, Pangasinan
Mobile No.: 09072879116
Email Add.: angelamaeaquino24@gmail.com
PERSONAL DATA
Gender : Female
Civil Status : Single
Religion : Roman Catholic
Weight : 50 kg
Height : 5’4
Date of Birth : July 11, 1999
Father’s Name : Luis T. Aquino
Mother’s Name : Ma. Avelina L. Aquino
EDUCATIONAL BACKGOUND
Elementary : Tuliao Elementary School
Tuliao, Sta. Barbara, Pangasinan
2012
Junior High School : Tuliao National High School

2016
Senior High School : Tuliao National High School

2018
Tertiary School : University of Luzon

Perez Blvd., Dagupan City
2018 – present
121
UNIVERSITY OF LUZON
CASTRO, ALYANNA SOPHIA DE LEON

35 Presto St. Poblacion, Mangaldan,
Pangasinan
Mobile No.: 09064873497
Email Add.: yannacastro081499@gmail.com
PERSONAL DATA
Gender : Female
Religion : Baptist
Weight : 60 kg
Height : 5’1
Date of Birth : August 14, 1999
Father’s Name : Gerald D. Castro
Mother’s Name : Jinky D. Castro
Elementary : Bethel Christian Learning Center
Zamora St. Poblacion, Mangaldan
2012
Junior High School : Santo Tomas Catholic School

Mangaldan, Pangasinan
2016
Senior High School : Santo Tomas Catholic School

Mangaldan, Pangasinan
2018

2018 – present
122
UNIVERSITY OF LUZON
FERRER, EUNAIZA ORTALEZA

98 Sandoy St. PoblacionAlaminos City,
Pangasinan
Mobile No.: 09071811900
Email Add.: eunaizaortaleza@gmail.com
PERSONAL DATA
Gender : Female
Weight : 47 kg
Height : 4’11
Date of Birth : December 1, 1999
Father’s Name : Tito B. Ferrer
Mother’s Name : Emelda O. Ferrer
Elementary : Alaminos Central School
Alaminos City, Pangasinan
2012
Junior High School : The Great Plebeian College

2012-2016
Senior High School : Philippine Accountancy and Science School

2016-2018

2018 – present
123
UNIVERSITY OF LUZON
MANAOIS, MISTY PEARL ESCOSIO

173 Patalan St. San Jose Labrador, Pangasinan
MobileNo.: 09067772365
PERSONAL DATA
Gender : Female
Weight : 48 kg
Height : 5’3
Date of Birth : January 3, 2000
Father’s Name : Eddie M. Manaois
Mother’s Name : Marites E. Manaois
Elementary : Labrador Elementary School
Poblacion, Labrador, Pangasinan
2012
Junior High School : Labrador National High School

2016
Senior High School : Labrador National High School

2016

2018 – present
124
UNIVERSITY OF LUZON
LAVARIAS, JUSTINE AUDREY MONTALLON

#062 Sandoy St. Alaminos, Pangasinan
Mobile No.: 09274273324
Email Add.: gt7was_june@yahoo.com
PERSONAL DATA
Gender : Female
Weight : 47 kg
Height : 5’1
Date of Birth : June 16, 2000
Father’s Name : Jefre C. Lavarias
Mother’s Name : Cecilia M. Lavarias
Elementary : Alaminos central School
Alaminos city, Pangasinan
2012
Junior High School : The Great Plebeian College

Alaminos city, Pangasinan
2016
Senior High School : Philippine Accountancy Science School

2018

2018 – present
125
UNIVERSITY OF LUZON
QUINTO, ROQUE LAYNE

Pozurrobio, Pangasinan
Mobile No.: 09955684028
Email Add.: Roquelynequinto@yahoo.com.ph
PERSONAL DATA
Gender : Male
Weight : 80 kg
Height : 5’7
Date of Birth : August 17, 1997
Father’s Name : Jonathan Quinto
Mother’s Name : Evelyn Quinto
Elementary : Saint Philomenas Academy
2012
Junior High School : Saint Philomenas Academy

2016

2018 – present
126
UNIVERSITY OF LUZON
FERRER, PRINCESS DIANA ROSE V.

#330 CanaoalanBinmaley, Pangasinan
09464332515
princessferrer2110@gmail.com
PERSONAL DATA
Gender : Female
Weight : 60 kg
Height : 5’7
Date of Birth : December 10, 1998
Father’s Name : Letecia V. Ferrer
Mother’s Name : Virgilio DG. Ferrer
Elementary : Canaoalan Elementary School
CanaoalanBinmaley, Pangasinan
2011
Junior High School : Binmaley School of Fisheries

San Isidro Norte Binmaley, Pangasinan
2016
Senior High School : Colegio De Dagupan

Arellano St. Dagupan City
2018

2018 – present
127
UNIVERSITY OF LUZON
PARLAN, RIZZA MHEL C.

#206 Brgy. AlacanMalasiqui, Pangasinan
09102818603
rizzamhelparlan@gmail.com
PERSONAL DATA
Gender : Female
Weight : 55 kg
Height : 5’2
Date of Birth : March 29, 2000
Father’s Name : Mildred C. Parlan
Mother’s Name : Rolando P. Parlan
Elementary : Alacan-Guilig Elementary School
AlacanMalasiqui, Pangasinan
2012
Junior High School : Malasiqui Catholic School

PoblacionMalasiqui, Pangasinan
2016
Senior High School : Malasiqui Catholic School

PoblacionMalasiqui, Pangasinan
2018

2018 – present
128

3 Restoffee Hub

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

3 Restoffee Hub

Uploaded by

Copyright:

Available Formats

UNIVERSITY OF LUZON

COLLEGE OF BUSINESS ADMINISTRATION

THE PROBLEM AND ITS BACKGROUND

Food and beverage business is one of the most lucrative and

profitable business with a high potential expansion and growth especially

sector. It has made rapid competition among them. Food is a necessity in

The industry which deals with the preparation of food items,

in high demand, particularly in the Philippines, because of its genre. Aside

food especially because they are naturally hospitable and gregarious.

Everybody has an existing deep, passionate, and consistent relationship

evident in the numerous celebrations held all year-round in most Filipino

homes and cities.

A restaurant business is a lifetime business, since it provides

is one of the great industries and never losing its attractiveness in

to establish and manage a restaurant if it has good quality of taste and

business process flows of a restaurant are several examples that can

construct the way to be succeeded for a restaurant. It will be useless if the

that can decrease the process efficiency.

an enthusiast in consuming coffee. The interest by consumers in the coffee

house industry is sweeping the country.

Restoffee Hub is the proposed business name which primarily serves

idea of a bar, and some of the characteristics of a restaurant, but totally

unlike from a cafeteria. Restoffee Hub is a business that serves various

will give them reasons to come back.

The proponents of this projects are the Business Administration

Manaois, Justine Audrey Lavarias, Eunaiza Ferrer, Princess Diana Rose

feasibility study as part of their curriculum.

Statement of the Problem

This study aims to determine the organization and management,

market, technical, financial, and social feasibility of establishing a

Restoffee Hub business in Dagupan City, Pangasinan.

Specifically, this study seeks to answer the following questions:

d. Financial aspect; and

e. Socio- economic aspect.

2. Based on the results of the study, this determines if the proposed

business venture is worth pursuing or not?

Scope of the Study

This study shall cover the following aspects:

1. Organization and Management Aspect

c. Management of the Organization

e. Management Plan & Operational Strategies

f. Manpower Requirement, Job Specifications, Job Qualifications

and Salary rates

d. Demand and Supply Analysis

b. Property, Plant and Equipment

e. Production Details/Service Flow

a. Total Project Cost

c. Projected Income Statement

e. Projected Cash Flow

f. Projected Balance Sheet

g. Financial Statement Analysis

Significance of the Study

This feasibility study would be beneficial to different groups of

contains profitable and pragmatic information that can be helpful in

Future Entrepreneurs and Investors

Investors will have a definite guide on accessing the specialty of food

and beverage industry as this study provide valuable analysis in

up project. It also provides a detailed description of the desirability of

business, as well the costs to be incurred.

The proposed business will benefit the consumers by providing them

a satisfying Restoffee Hub experience by treating them with respect, and

giving them prompt, welcoming, and professional service while assuring

will surely satisfy their demands and preferences.