Moonlight Rice Burger Hub Business Plan

SURIGAO EDUCATION CENTER
Km. 2, 8400 Surigao City, Philippines
MOONLIGHT RICED BURGER HUB
A Business Plan
Presented to the
Faculty of College of Business Education
Km. 2, Surigao City
In Partial Fulfillment of the Requirements

For the degree of
Bachelor of Science in Accountancy
By:
Nerrymay G. Delarmente
April Rose A. Rivero
Catherine T. Geli
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May 2021
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Approval Sheet
APPROVAL SHEET
This undergraduate business plan entitled MOONLIGHT RICED BURGER

HUB was prepared and submitted by Nerrymay G. Delarmente, April Rose A.
Rivero, and Catherine T. Geli in partial fulfillment of the requirements for the degree
of Bachelor of Science in Accountancy, is recommended for acceptance and approval
for ORAL EXAMINATION.
Monaliza D. Agujetas, MIE
Adviser
PANEL OF EXAMINEES
Approved by the Committee on Oral Examination with a grade of on

May 21, 2021.
GLENDA M. ARLEGUI, CPA, MBA

Chairperson
MA. ELENA B. TECSON, MBA GERRY Z. BACUD, MDMG

Member Member
Accepted and approved in partial fulfillment of the requirements for the degree
of Bachelor of Science and Accountancy.
GLENDA M. ARLEGUI, CPA, MBA
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Dean, College of Business Education
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Acknowledgement
ACKNOWLEDGEMENT
The researchers would like to give due recognition and heartfelt appreciation to the
cooperative efforts of several individuals who sustained their interest in bringing this
study into reality.
We thank Mrs. Karen G. Montecillo, our feasibility instructor for providing
insights that assisted the researchers throughout the study.
We also thank Mrs. Monaliza D. Agujetas,our feasibilityadviser who exerted
her valuable time and effort in giving the researchers helpful advice as well as in
checking and correcting our feasibility study.
We would also like to thank our dear panelists, Mrs. Glenda Arlegui, Mrs.
Ma. Elena Tecson, and Mr.Gerry Bacud,for giving us their valuable time and for their
brilliant comments and suggestions that greatly helped the researchers.
The researchers’ respective familieswho exerted their love, unending
support, encouragement, boundless moral and for serving as our inspiration in
making this study possible.
Above all, the researchers would want to express their deepest gratitude to
the Almighty Father for His countless blessings and for bestowing our knowledge,
guidance, strength, and enlightenment that encourage the researchers to accomplish
this study.
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TABLE OF CONTENTS
TITLE PAGE i
APPROVAL SHEETii
ACKNOWLEDGEMENT iii
TABLE OF CONTENTS iv
CHAPTER 1 EXECUTIVE SUMMARY 1

Introduction 3
Company and Management 3
Market Opportunities 4
Competitive Advantage 5
Financial Projection 5
CHAPTER 2 OVERVIEW AND OBJECTIVES 7

History and Vision 7
Vision 7
Timeline 8
Objectives 8
Mission Statement 9
CHAPTER3 PRODUCTS AND SERVICES 10

Product Description 10
Ingredients 12
Procedure 13
Services Description 16
Competition 16
Future Product 17
CHAPTER 4 MARKET OPPORTUNITIES 18

Market Summary 18
Market Trends 18
Market Growth 19
Market Needs 20
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CHAPTER 5 SALES AND MARKETING 21

Target Market 21
Marketing Strategies 22
Price 23
Promotion 24
Pricing Strategies 25
Packaging 26
CHAPTER 6 COMPETITIVE ADVANTAGE 27

Identify Potential Competitors 27
Primary Competitors 27
Secondary Competitors 28
Opportunities 28
Risk 28
CHAPTER 7 OPERATIONS 29
Location and facilities 29
Business Logo 30
Moonlight Interior Design 31
Layout 32
Daily Operation 33
Legal 34
Personnel Requirements 37
Inventory 38
Supplier 38
CHAPTER 8 MANAGEMENT TEAM 40

Organizational Chart 40
Designation/Roles 41
Duties and Responsibility 42
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CHAPTER 9 FINANCIAL ANALYSIS 45

Statement of Financial Position 48
Statement of Financial Performance 49
Statement of Cashflows 50
Statement of Changes in Equity 51
Operating Budget 52
Breakeven Analysis 60
APPENDICES
CURRICULUM VITAE 61
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CHAPTER 1
EXECUTIVE SUMMARY
We tend to look forconvenient food that can easily get rid of our
hungerand since Filipinos are rice lovers, we introduce the Moonlight Riced
Burger.It is the first-ever Rice Burger business in Surigao City. It is inspired by the
McDonald’s Rice Burgers in Japan. We plan to introduce this product that is
entirely new to the industry to provide a new experience to the people of Surigao
City that will surely fill their hunger. The Moonlight Rice Burger will offer two
varieties of Rice Burger which are the Rice Chicken Burger and the Rice Meaty
Burger as the main products of the business withsoda, iced tea, and fruit juices as
drinks.
The business will be owned by three (3) co-owners as the main
manpower of the business operating personally and with three (3) employees as
service crew; assistant cook and delivery man. The business is serving dine-in,
take-out, and order online through 3rd party online delivery. The Location of the
business will be located in Happy Home Kid’s Stuff and General Merchandise
Building, Kaimo St., Surigao City that is within the city proper as our target
market will be busy day job people, teenagers, health-conscious and food
enthusiasts.
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Our business will be leaned on the innovation of our product as our
competitive edge, providing new experience, convenient that can fill up
anyone’shunger. To provide great service to new experiences, maintain product
quality and consistently improve and innovate products with prices that are worth
the hunger satisfaction is our missionto becomea well-known foodservice in
Surigao and to expand in other locations within the city will be our goal.
Moonlight Rice Burger Hub requires a capital of ₱600,000 and
by that the three (3) owners will contribute equally ₱200,000. This will cover
start-up requirements and complete the equipment, location, utilities,
andingredients needed to operate the business. The remaining capital will serve as
a rotating fund for the operation of the business.
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Introduction
The Moonlight Rice Burger - a product that is inspired by the
McDonald’s Rice Burgers in Japan will be the first-ever Rice Burger business in
Surigao City. The inspiration for the product comes from the problem of people
having less time to enjoy hunger-filling experiences because of work, and to those
food enthusiasts who want to experience new food in Surigao City.
The Moonlight Rice Burger will offer two varieties of Rice
Burger which are the Rice Chicken Burger and the Rice Meaty Burger as the main
products of the business and flavored fruit juices as drinks.
Company and Management
The Moonlight Rice Burger is a partnership organization owned
by 3 co-founders which will be registered in the Bureau of Internal Revenue
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(BIR), Department of Labor and Employment (DOLE), and Department of Trade
and Industry (DTI).
Management team
The strength of our management team positions us for success. We have
assembled a team that embraces different disciplines with expertise in all areas of
the business. Initially, the management team depends on the 3 co-founders. We all
will be monitoring the business activities and some will specify in a particular
area. Ms. Delarmente will be the head cook/chef because of her talent and
experience, especially in cooking. Ms. Rivero, on the other hand, will manage the
business operations. And Ms. Geli is the head accountant of the business because
of her basic knowledge and experience on how to manage business finances.
Personnel Plan
We will also hire staff who are 18 to 25 years old with pleasantpersonalities to
help us provide good service to our customers and to expand our business.
We plan to have 1 assistant cook; 1 service crew; and 1 delivery.
Market Opportunities
The Moonlight Riced Burgers will be located at the City proper
Happy Home Kid’s Stuff and General Merchandise Building, Kaimo St., Surigao
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City a location that is easily accessible by customers.Approximately, there are 18
food establishments in the area, 12 of which are fast food and cafes and the
remaining are fine dining or full-service restaurants. Most of them does not offer
rice burger, and that is one of our strengths to gather customers who would love to
try our specialty.
Our potential customers will be the Surigaonons. Specifically, those
students from different campuses, and workers or busy day job people who
worknearby since there are a lot of establishments near our location including
Nipa Restobar, Desmark Appliance Store, Montery Meatshop, and more.And
lastly, we can cater online through 3rd party online deliveries expanding our
availability to our market.
There are several competitors around our area, because of the
close competition we will need to stay engaged with our customers, offer the best
food, and give the best service.
Competitive Advantage
We have no direct competitor that offers Rice Burger at the local
competition here in Surigao City. Our product will be unique in the market. The
following are the competitive advantages of Moonlight Rice Burger.
• Excellent value for money we offer to our customers
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• Superior product quality and positioning combined with a price lower than
that of the competition.
Financial Projection
The proposed business assumed that:
Capital
Moonlight Rice Burger Hub requires a capital of ₱ 600,000 and by that the three (3)
owners will contribute equally ₱ 200,000. This will cover start-up requirements and
complete the equipment, location, utilities, and ingredients needed to operate the
business. The remaining capital will serve as a rotating fund for the operation of the
business.
Expenses
● Cost of goods sold
Includes direct labor and packaging.
● Raw materials
The raw materials are consumed fully at the end of the period.
● Advertising Expense
During monthly or special events only.
● Maintenance Expense
The maintenance for the machinery, equipment, and vehicle every 3 months
only.
● Transportation Expense
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The gasoline expense is budgeted at 100.00 per day or 3,000 per month.
● Business Permits
Permits and licenses will remain constant for 5 years.
● Tax Expense
Tax expense is assumed to be 30% of the Net Income of the Company.
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CHAPTER 2
OVERVIEW AND OBJECTIVES
History and Vision
Moonlight Riced Burger Hub is an original burger shop in
Surigao City with a dark and cozy concept. The owners named the business
"Moonlight" as they love heavenly bodies specifically the moon and stars. The
place has a unique and relaxing vibe that is very welcome to everyone. The
owners also want the guest to appreciate the beauty of the moon itself while
savoring the taste of the business’ specialties.
Burgers have become a worldwide culture to people and for us
Filipinos, we tend to get our stomachs to fill with rice instead of bread, inspired by
Japan's McDonalds, we create our own Rice Burger to cater to the Surigaonons.
Vision
To become a well-known foodservice in Surigao and to expand in other locations
within the city will be our goal.
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Timeline
Objectives
● To establish ourselves as an affordable and tasty alternative to the usual
burger businesses and establish our brand as a trusted space where busy customers
can satisfy their warm meal cravings in a timelymanner, while being served with
politeness and smile.
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● To establish the market presence needed to support marketing and sales
goals and to attract customers.
● To reach healthy monthly sales by the end of the year.
Mission Statement
Moonlight Rice Burger’s missions are:
● To provide great service to new experience
● To serve and maintain high food quality
● The selling price that is worth the hunger satisfaction
● To consistently improve overall product and services.
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CHAPTER 3
PRODUCTS AND SERVICES
Product Description
The Moonlight Rice Burger Hub business a model that
specializes in Rice Burger an alternative to traditional burgers.
The concept of our Rice Burger is a variation on the traditional
hamburger with compressed rice patties substituted for the hamburger buns. Our
fast food will feature unique variations on the hamburger. These variations are
Rice Meaty Burger and Rice Chicken Burger.
Rice Meaty Burger is a1 cup of rice as burger bun and
grilled meat or barbeque patty with vegetables such as
sliced tomato, lettuce, and sweet sauce.
Rice Meaty Rice Meaty Burger Rice Meaty Burger

Burger with with eggand cheese. with Fries
drinks.
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Rice Chicken Burger is crispy on the outside, juicy &
moist on the inside. Smeared with Chicken Katsu sauce
with 1 pan-seared rice patties and lettuce.
Riced Chicken Riced Chicken Riced Chicken

Burger with Burger with egg Burger with fries.
drinks. and cheese.
Aside from these Burgers, the business will offer a variety of beverages that will
surely complete the satisfaction of the customers.
Soda Fruit Juices
Iced Tea
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INGREDIENTS
Rice Bun
• 1 cup white rice, cooked (1 kg yields 13 cupsof rice)
• 1 tablespoon oil
• 1 tablespoon of Butter
Pork Patty
• 50g of ground pork (1 kg yields 20 pieces)
• 1 onion, finely chopped
• 1 teaspoon black pepper
• 1 tablespoon soy sauce
• 1 tablespoon oyster sauce
• 1 teaspoon seasoning mix
• 2 pcs tomato
• 1 leaves of lettuce
Chicken Patty
• 1pc chicken breast (1 kg yields 16 pieces)
• 2 tablespoons of crispy fry
• 1 teaspoon of oil
• 1 egg
• 1 cup breadcrumbs
• 1 garlic, finely chopped
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• 1 teaspoon of black pepper
• 1 teaspoon of seasoning mix
• 2 pcs of tomato
• 1 leaves of lettuce
Barbeque Sauce
• 1 teaspoon of butter
• 1 tablespoon of soy sauce
• 1 1/4 cup water
• 1 garlic, finely chopped
• 1 cup of sugar
Katsu Sauce
• 1 tablespoon of soy sauce
• 1 tablespoon of oyster sauce
• 1 tablespoon of sugar
• ½ cup of ketchup
PROCEDURE
Rice Bun
Step1. Mix the rice, oil, and butter until evenly combined.
Step 2. Press 1 cup of rice into the bottom of a greased 1 cup measure.
Step 3. Heat butter in a pan over medium heat.
Step 4. Put the rice buns until lightly browned on both sides and intact.
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Pork patty
Step 1. Mix the groundporkand other ingredients until evenly combined.
Step 2. Form the ground pork into 4 patties.
Step 3. Brush the pork patty with oil before grilling.
Step 4. Starting with a hot grill, allowing a 2–3-minute sear on one side and turning
to fully cook on the opposite side. This keeps the burger intact and juicy.
Chicken Patty
Step 1. Mix breast chicken, 1/4 cup bread crumbs, onion, egg, garlic, salt, and black
pepper in a bowl. Moisten hands and shape chicken mixture, 2 tablespoons at a time,
into flat, oval-shaped patties.
Step 2. Spread remaining 1/4 cup bread crumbs into a shallow dish. Roll patties in
bread crumbs to coat.
Step 3. Heat oil in a large skillet over medium-high heat.
Step 4. Cook chicken patties in hot oil until deep brown color on the bottom, 5 to 6
minutes. Turn patties and cook until the other side is browned, 3 to 4 minutes more.
Barbeque Sauce
Step 1. Place a medium saucepan into the burner.
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Step 2. Put the butter in a medium saucepan. Add garlic and stir it until it becomes
golden brown.
Step 3. Combine all ingredients in a medium saucepan situated over medium heat.
Allow to come to a bubble and then reduce the heat to low. Allow simmering until
thickened for about 10 minutes.
Katsu Sauce
Step 1. Stir ketchup, soy sauce, oyster sauce, and sugar.
Step 2. Mix until evenly combined.
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Services Description
The Moonlight Riced Burger offers two kinds of services,
namely:
Self Service. In this type of service, the guests enter the dining area and select
food items. They pay for coupons for respective food items. They go to the food
counter and give the coupons to avail the chosen food. The guests are required to
wait for 15 minutes or less for their orders to beserved.
Home Delivery. The business also offers food delivery service to a customer’s
home or place of work.
The owner’s top priority along with serving quality burgers is to
comply with all state and local laws regarding the sale of food and beverages to
the general public. The owners will also ensure, at all times, the company’s
facility complies with all health and safety laws.
Competition
Moonlight Rice Burger Hub has the following advantages over its leading
competitors.
● An innovative product that is unique and new to the customers.
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● Rice Burger is the latest comfort food that will satisfy anyone especially the
younger generations.
● Healthy menus, price competitive, quality, and fast services are also offered.
● Grilled meat over fire.
Future Product
In Year 1 to 3, we will focus on providing basic types of riced burgers.
However, as we extend further, we will introduce seasonal products that are only
available for a specified period. We will introduce special rice burgers in different
series such as Tuna riced burger and Grilled Beef riced burger. Aside from that,
we would like to offer some hotdogs and more in the future.
In Year 5 or so, as our business will be expanding, we will open another
branch within the city and that will require usto recruit more employees that will
help us reach the success.
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CHAPTER 4
MARKET OPPORTUNITIES
Market Summary
According to the Population City website, the total population of

Surigao City is 172,201 and out of that number, the business can become
profitable by getting 0.0581 percent or 100 customers per day.
According to the report published by Allied Market Research, the

Philippine foodservice market was estimated at $4.7 billion in 2019 and is
expected to hit $7.9 billion by 2026, registering a CAGR of 6.9% from 2019 to
2026.
The foodservice industry is seen to expand in tandem with the growing

population and rising incomes. For the years 2020 and 2021, revenues are seen to
reach P637.3 billion and P656.5, respectively. (Allied Market Research 2020).
Our potential customers will be the younger generations and even
theelderly ones, those students from different campuses, and workers or busy day
job people who work nearby since there are a lot of establishments near our
location including Nipa Restobar, Desmark Appliance Store, Montery Meatshop,
and more.
Market Trends
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The foodservice industry is seen to expand in tandem with the
growing population and rising incomes. For the years 2020 and 2021, revenues are
seen to reach P637.3 billion and P656.5, respectively (Allied Market Research
2020).
With a strong economic performance in recent years and the
increase in the number of foodservice establishments, the sales in the Philippines
food/service market continued to increase. Moreover, here in Surigao City, food
establishments increased due to a rise in the frequency of eating out influenced by
the growing affluence, increasingly busy lifestyles, the desire for convenience, and
the entry of several international brands in the Philippines food/service industry.
Based on our research, approximately there are 18 food

establishments in the area, 12 of which are fast food and cafes, and the remaining
are fine dining or full-service restaurants.
Market Growth
The surge in demand for convenience food products has
eventually resulted in an increase in the number of quick-service and fast-food
restaurants across the Philippines. Over the past decade, several foodservice outlets
skyrocketed in the Philippines. From roughly 76,000 outlets in 2012, the number of
outlets increased to 93,000 by 2018. Hence, the surge in demand for convenience
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food products is the major factor driving the growth of the Philippines quick service
restaurants market in terms of value sales. (Allied Market Research 2020).
Market Needs
Filipinos have been enduring an increasingly stressful and
time-starved lifestyle. This has increased the demand for food products such as
take-away food items and readily available fast-food products.
According to Technomic, a food industry consulting firm,
“Consumers are eating burgers more often than ever before. The overwhelming
majority of consumers (95%) say they eat burgers at least once a month—and
cravings are driving this high consumption.
The Moonlight Riced Burger Hub is a fast-food service that
aims to sell a new taste of rice burgers in this generation. We will cater to those
people having less time to enjoy a hunger-filling experience because of work, and
to those food enthusiasts who want to experience the unique and new taste of
burgers in Surigao City.
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CHAPTER 5
SALES AND MARKETING
Target Market
Moonlight Rice Burger Hub’s target markets are 0.0581 percent
or 100Surigaonons, especially those who are looking for convenient food that is
affordable and can satisfy their hunger.
Work Establishments (Kaimo St.) No. of target

customers
Nipa Restobar 5
F & H Marketing (SMART) 5
Bigboy Motorcycle Inc. 4
Desmark Corporation 5
Montery Meatshop 3
Sergies Cycle Parts 3
Body Guard Industrial Sales 5
Enterprise
Petron Gas Station 3
Avon Beaty Centers 3
Visayan Marketing Corporation 3
SVMC Hardware Store 5
HOWO Spareparts Dealer 3
Wellington Bazar 4
TOTAL 50
Schools and Universities No. of target
customers
NEMCO 10
SPUS 10
STI 10
SSCT 10
SNNHS 10
TOTAL 50
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Our main targetis workers who are busy on their jobs and can’t
make their lunch due to their workload and those who are situated in a campus
environment near our location. This will include students from high school and
college campuses such as NEMCO, SPUS, STI, SSCT, and SNNHS.
Our target market at Moonlight Rice Burger will also be those
individuals who have an excellent taste in the choice of food, but no time to prepare
them.
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Marketing Strategies
Moonlight Riced Burger Hub’s marketing mix (4P’s) facilitates
business competitiveness. The corresponding strategies and tactics directly enable
the company to address issues related to aggressive competition.
Product
The Moonlight Riced Burger Hub operates as a fast-food
business focusing on rice burgers as its main product. Our main product line is
Rice Burgers and drinks.
The main product includes Rice Meaty Burger and Rice
Chicken Burger. We used white rice as our burger bun. Furthermore, we also offer
additional toppings such as eggs, cheese, and fries. The business will also offer
flavored fruit juices as drinks such as orange, pineapple, strawberry, lemon juice,
and soda such as coke, sprite, and royal. Moreover, the company also bundles its
products as value meals.
Place
The Moonlight Riced Burger Hub uses two venues to transact
with target customers: Actual or physical store and a website to distribute its
products.
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Moonlight Riced Burger Hub is located at Happy Home Kid’s
Stuff and General Merchandise Building, Kaimo St., Surigao City. The owners
choose this location because it is assessable to the public especially it is near
schools and work establishments. We also plan to create an optimized website that
includes the company’s menu, where the customers can place their orders for
home deliveries.
In this component of the marketing mix, the business relies
mainly on the physical presence of its store.
Price
The pricing of Rice Meaty Burger and Rice Chicken Burger is
based on the cost of goods manufactured plus markup cost.
MOONLIGHT RICED BURGER HUB’s MENU

ITEMS UNITCOST MARKUP SELLING
COST PRICE
Rice Meaty Burger ₱ 70.00 ₱ 30.00 ₱ 100.00
with drinks
with cheese and egg
with fries
Rice Chicken Burger ₱80.00 ₱ 30.00 ₱ 110.00
Rice Chicken Burger ₱ 100.00 ₱ 45.00 ₱ 145.00
with drinks
with cheese and egg
with fries
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BEVERAGES
Coke ₱ 15.00 ₱ 10.00 ₱ 25.00

Sprite ₱ 15.00 ₱10.00 ₱ 25.00
Royal ₱ 15.00 ₱ 10.00 ₱ 25.00
Iced tea ₱ 27.00 ₱ 10.00 ₱ 37.00
Fruits Juices ₱ 27.00 ₱ 10.00 ₱ 37.00
It was based on the cost of goods manufactured plus the markup
price of 30% - 50%.According to McDerment, a Freshbooks co-founder and CEO,
there is an average markup percentage-which is typically 50% otherwise known as
“keystone”. Charging a 50% markup on your products or services is a safe bet, as
it ensures that you are earning enough to cover the costs of production plus are
earning a profit on top of that. However, it can still be adjusted based on the
economic growth of the country or the price of the minor and major ingredients of
the products as well as the transportation, packaging, etc. that will affect the price
of our product.
The prices of Rice Meaty Burger and Rice Chicken Burger will
be dependent on how the market price of the main ingredients is. Any changes in
the price of the Rice Meaty Burger and Rice Chicken Burger will be taken into
consideration to the factor that measures the consumer’s capability to purchase the
products.
Promotion
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Moonlight Riced Burger Hub employs various tactics to
promote its products. We plan to promote our business through the following
methods:
Advertising. The company advertises its products through online and print media
such as newspapers and flyers.
Sales Promotions. The business will be using a website and social media platform.
The website includes information about our business to capture a wider market.
Social Media will allow us to connect with our followers and provide menus,
coupons, and location information. The major social media platform of the
business will be Facebook.
Personal Selling. The company’s personnel also typically use personal selling to
encourage customers to buy more products from the menu.
Pricing Strategies
Our pricing strategy is competitive pricing - which means we
based our price on the law of demand and law of supplies. If the demand and
supplies in the public market increase, our price will decrease. If the demand
decreases while the supplies increases, our price will decrease. If the demand and
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supplies decrease, our price will increase. And lastly, if the demand increases
while the supplies decreases, our price will be increased.
In addition, we will use a bundle pricing strategy which
means we will offer value meals or a set of goods at a lower price
compared to purchasing it separately.
Packaging
The Moonlight Parchment Grease Paper
Used to wrap the burger products to prevent food
from sticking and aid cleanup.
The Moonlight Burger Box
A take-home box where to put the rice burger
product. Eco-friendly packaging and promotes a
greener nation
The Moonlight Paper Bag
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Take-home bags where the rice burger will be
placed inside the paper bag for take-homes.
Promoting a greener lifestyle and preventing
environmental hazards that can destroy the
environment.
The Moonlight Disposable Glass
For take-out or take-home drinks.
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CHAPTER 6
COMPETITIVE ADVANTAGE
Identify Potential Competitors
The potential competitor who is capable to enter the market and target
the same customer is Burger King. It is also one of the biggest fast-food chains in the
world and they are known because of its flame-broiled foods.
Most of the burgers prepared in Burger King are cooked properly and
grilling over the fire. In addition, Burger King has an advantage as they have
numerous burger options. They also serve varieties of side dishes such as apple pie
and Hershey's pie.
Although Burger King has expanded its menu selections, they have
remained true to their original flame-broiled burgers. This product gives them an
advantage over other fast-food chains or restaurants. They become successful over
the years. Currently, they are expanding their business, they put up Burger King
located at Recto Avenue, Corales, Cagayan de Oro City.
Primary Competitors
Moonlight Rice Burger’s primary competitors are McDonald's and
Jollibee due to their speedy process and good quality products. Both of them are
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offering prices at low cost. Extended competitors include Angel’s Burger and Minute
Burger. Angel’s Burger offers buy-one-take-one burgers and still one of the most
love and known burger chain in the city. Minute Burger on the other hand has some
burger classics on their menu.
Secondary Competitors
Other notable restaurants or food businesses that challenge Moonlight
Rice Burger in Surigao City are Calda Pizza, Biano’s, and Eat Zone. They sell a
variety of food and other beverages at reasonable prices.
Opportunities
• All the members of the management team are properly qualified for this sector.
• Can increase revenue with our innovation Burger’s new flavors and new recipes.
• We can offer discounts and coupons to acquire market share.
• We could also open new branches in a major city.
• Growing number of Burger enthusiasts.
Risk
• There might be difficulty in sustaining cost leadership in the long run.
• Other firms may be able to lower their cost as well.
• Initial poor service and product quality discourage customers from returning.
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CHAPTER 7
OPERATIONS
Location and facilities
Moonlight Rice Burger will be located on the 2nd-floor of the commercial
building at the Happy Home Kid’s Stuff and General Merchandise Building,
Kaimo St., Surigao City. The lease contract has an option of renewal for three
years at a fixed rate that Moonlight will execute depending on the financial
strength of its business.
This property is located in a commercial area within a walking
distance from Grandstand. The commercially zoned premises have the necessary
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water and electricity hookups and will require only minor remodeling to
accommodate the burger shop, kitchen, and storage area.
Each will need approximately 560 square meters. The operating space will consist
of cooking appliances,counter and serving area, burger ambient display, cold
beverages display, an eating area with 6 tables,a kitchen, 1 bathroom. The
remaining space is for the office. There’s some small space for a parking area.
The water source of the business will be connected to Surigao
Metropolitan Water District, Surigao City. Electric power, on the other hand, will
be connected to Surigao del Norte Electric Cooperative INC. The business will
also have a wi-fi internet connection from PLDT.
The burger shop’s interior design has a dark and cozy concept
and a modern wooden décor that will convey the quality of the served beverages
and snacks. The place has a unique and relaxing vibe that is very welcome to
everyone. The stores will be located on high traffic commuter routes to catch
customers going to or from work, while they are out for lunch, or on a shopping
expedition. We will also have signage and banners tograb the attention of the
customer.
Business Logo
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The logo of the business is composed of a minimalist and classic
design. The "Riced Burger" at the top and the burger icon showcases the business'
specialty. It has a vertical C-shape framing in the upper and lower portion which
makes the logo more professional. The background has a dark galaxy accent that
makes the words stand out. The overall look of the logo is suitable for the concept
of the business.
Moonlight Interior Design
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Layout
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Daily Operation
The operation starts at 7:30 am and ends at 6:30 pm.7:30 am to 8:30 am in the
preparation and 6:00 to 6:30 pm is the schedule for cleaning the business premises
and disposal of waste and finalizing financial reports for the day. The business
will operate from Monday to Saturday.
The buying of raw materials and other necessities of the business will be done
personally by the quality control incharge every Sunday afternoon unless there are
things needed immediately.
Ms. Rivero and Ms. Geli will be responsible for ordering, receiving,
and maintaining sufficient inventory to meet production demands. Ordering
schedules will be staggered with perishable products being ordered multiple times
per week to preserve freshness. Standard grocery and supply orders will be
ordered less often, according to a predetermined schedule and storage capacity.
Ms. Rivero will rely on operational checklists to verify that each work
shift has been properly prepared for and to ensure the operational standards are
followed before, during, and after work shifts.The restaurant layout, including the
dining area, kitchen, and serving line, has been designed for efficiency and
flexibility to accommodate the fluctuation in customer traffic
40
Upon arrival, customers will be greeted immediately by the service crew. Once the
customer’s order is taken, the order will automatically be printed to a requisition
printer located in the cooking area. The assistant cook will use the printed ticket to
keep track of orders and place the meal under the heating lamps until the order is
complete. The kitchen preparation line has been designed to be operated by Ms.
Delarmente as a chief cook. This design allows line staffing to be adjusted to the
business volume.
Ms. Geli will be the one who is in charge of handling all the cash that
will be settled at the end of each shift. The closing shift will involve designated
closing duties that will leave the restaurant clean and fully prepared for the next
day.
Legal
Moonlight Rice Burger will be registered in the Bureau of Internal Revenue
(BIR), Departmentof Labor and Employment (DOLE),and Department of Trade
and Industry (DTI).
The following are necessary for the business to start the operation;
41
A. Business Permits and Licenses
DTI ₱ 500.00
Documentary Stamp Tax ₱ 15.00
BIR Registration ₱ 500.00
Regulatory fees:
· Business plate/ sticker ₱ 200.00
· Garbage fee ₱ 200.00
· BFO Certification fee ₱ 100.00
· Mayor’s permit ₱ 150.00
· Health and Sanitation inspection fee ₱ 350.00
· Employees ₱ 300.00
· Fiscal Clearance fee ₱ 100.00
· Police clearance ₱ 100.00
· Research fee ₱ 100.00
· Sanitary inspection ₱ 100.00
· Tax clearance fee ₱ 100.00
· Helper permit ₱ 50.00
Initial Fee ₱1,000.00
Stickers and tags ₱ 200.00
Regular Plate ₱ 450.00
TOTAL: ₱ 4,515.00
Aside from the business permits, the proposed business will have to pay for
registration fee motor vehicle or delivery vehicle. The details are the following:
Initial Fee Php 1,000.00

Stickers and tags Php 200.00
Regular Plate Php 450.00
Total.Php 1,650.00
42
The total permits to be paid are Php, 1,650.00 plus Php 2,865.00 = Php 4,515.00
(Note: The amount above does not include taxes.)
B. Environmental or Health regulation
As a food business that is engaged in selling food and beverages, we will provide
our customers an impeccable service from knowledgeable staff, and a
traditional-themed environment that is attractive, clean, and comfortable.
Addressing the quality and safety of food will require our collaborative efforts,
following scientifically valid laws and local regulations to meet the challenges and
risks.
Our selected and trained staff will understand and meet the regulatory
requirements for addressing food risks, and take the steps to promote cost-efficient
and effective quality control systems in the sale of foods. Other than local
regulations and food compliance policies, Moonlight Rice Burger staff will also
strictly follow specific quality assurance programs in place to maintain proper food
handling in their foodservice operations.
We will focus on the following aspects of quality control elements:
● Great Value and Food Safety
● Food Production and Services
43
● Production/ environmental sanitation
● Training of Employees
● Staff Management
However, based on the local food industry and environment, health standards, and
regulations, we have analyzed the environment in detail to ensure Moonlight Rice
Burger Restaurant is environmentally friendly as well as suitable. We have
considered direct environmental impacts which include effects of our provided
service itself e.g., energy use, air emission and water emissions, solid waste
generation (food waste and packaging materials) during the food processes and
servings.
C. Insurance.
● Property and Casualty Insurance - property insurance covers against
damage caused by fire, explosion, earthquake, lightning, water, wind, rain,
collision, and riot. This also helps cover the costs of damage to our business
property, including furniture, tools, and equipment.
● Worker’s Compensation Insurance - provides benefits to our employees if
they get injured or sick from their job. This coverage can help pay their
medical bills.
Personnel Requirements
44
Assistant Cook
Job Requirements: Culinary Skills and/or years of experience, food storage
knowledge, Ability to work under pressure, and Highly organized.
Service Crew
Job Requirements: Excellent memory, Good communication skills, Ability to
work quickly and efficiently, and Detail’s orientation
Delivery Personnel
Job Requirements: Valid professional driver’s license, Committed to work safety,
Excellent organizational & time management skills
Inventory
Ms. Rivero and Ms. Delarmente will practice sound management procedures to
control costs, ensure food and service quality. Moonlight Rice Burger Restaurant
will use an item-specific order guide to track order history and maintain designed
levels of products in inventory.
Our operational managerMs. Rivero, and Ms. Geli will conduct a weekly
inventory to determine valuation for use in the preparation of weekly statistical
profits and loss reports. Moreover. Daily inventory will be taken on specific items.
45
The movement will be compared to sales data to ensure designated products have
been properly accounted for.
Supplier
Because of their years of experience combined with their existing catering
business, Ms. Delarmente and Ms. Rivero have established relationships with
qualified suppliers. These suppliers can provide reasonably priced products,
delivered according to the schedule at Moonlight Rice Burger Hub.
ML meat and frozen shop will supply us fresh meat and Ricklens will
supply us rice. ML meat and frozen supplier is within 600m from our restaurant
while Ricklens Rice supplier is 200m away. Coca-cola Surigao will supply us soda
(coke, sprite, and royal) and Fruit juices (del monte) will be supplied by Absolute
Essential Trading with 270m away.
46
CHAPTER 8
MANAGEMENT TEAM
Organizational Chart
47
48
Designation/Roles
April Rose A. Rivero, Owner and Head Operation
April was a graduate of Bachelor of Science in Accountancy. She has many
experiences in handling business operations. Among them, she experienced
working as a server in a “carenderia” own by her neighbor. She also assists her
sister’s online clothing business and the one who keeps the money. She completed
her work immersion in Rural Bank of Placer.
Catherine T. Geli, Owner and Bookkeeper/Cashier
Catherine has 2 years of experience in managing the business finances in her own
online business, the Baked Spaghetti. She was the VP-Finance 2020-2021 in
Surigao Education Center – Junior Philippine Institute of Accountants. Ms. Geli
also completed her work immersion in Rural Bank of Placer. She was a graduate
of Bachelor of Science in Accountancy.
Nerrymay G. Delarmente, Owner and Chef
Nerryhas over 4 years of experience in cooking. She was an assistant cook in her
brother’s business; the Bakers District located in Surigao City. She was also a
graduate of Bachelor of Science in Accountancy.
Employee 1, Assistant Cook
49
She has a 1-year of work experience in cooking. An NC-II holder for over 6 years.
She is a graduate of Bachelor of Science in Hotel and RestaurantManagement.
Employee 2, Service Crew
An undergraduate of Bachelor of Science in Hotel and Restaurant Management.
She has 3-year work experience as a service crew in Sameplace Grill.
Employee 3, Delivery Man
Has a driver's license for over 5-years. He was a delivery man in Road Grill for
over a year.
Duties and Responsibility
April Rose A. Rivero, Owner and Head Operation
● Ensure all operations are carried on appropriate, cost-effective ways.
● Improve operational management systems, processes, and best practices.
● Help the organization’s processes remain legally compliant.
● Formulate strategic and operational objectives.
● Find ways to increase the quality of customer service.
● Examine financial data and use them to improve profitability.
● Recruit, train and supervise staff.
Catherine T. Geli, Owner and Bookkeeper/Cashier
50
● Preparing financial analysis and reports.
● Preparing revenue projections and forecasting expenditure.
● Assisting with preparing and monitoring budgets.
● Keeping account books and systems up to date.
● Preparing payroll.
● Registers sales on a cash register by itemizing and totaling customer’s
purchases.
● Resolves customer issues and answers questions professionally.
● Processes return transactions.
● Enter price changes by referring to price sheets and special sale bulletins.
● Discount purchases by redeeming coupons.
● Collect payments by accepting cash and charge payments from customers
and make a charge for cash customers.
● Balances cash drawer by counting cash at the beginning and end of work.
Nerrymay G. Delarmente, Owner and Chef
● Maintaining standards for food storage, quality, and appearance.
● Establish maintenance and cleaning schedules for equipment, machinery,
storage, and work areas.
● Develop and plan menus and daily specials.
● Manage food costing and inventory.
51
● Ensure compliance with applicable health codes and regulations.
Employee 1, Assistant Cook
● To assist the chef in the preparation of all items needed for service, from
chopping vegetables to making sauce, slicing meat, and more.
● Ensure proper procedures were followed when working with cooking
equipment.
● Developed understanding and knowledge to properly use and maintain all
equipment in the station.
● Preparing dine-in and take-out orders.
Employee 2, Service Crew
● Stock customer areas with needed supplies such as table napkins.
Maintaining customer areas clean and organized.
● Responds to customer complaints and questions, resolving issues as much
as possible, and referring customers to managers as needed.
● Welcoming customers and answering phone calls/orders from customers.
● Assisting the customers in their orders.
Employee 3, Delivery Man
● Distributing various packages to specified locations within a given time
frame.
52
● Carefully loading and unloading packages.
● Accepting and recording payment for delivered packages.
● Professionally answering customer complaints and questions.
● Cleaning, washing, refueling, and maintaining the company vehicle.
● Promptly reporting any road accidents and traffic violations to the
company.
53
CHAPTER 9
FINANCIAL ANALYSIS
General Assumptions:
● Accrual basis is used in forming a projected Business Plan.
BALANCE SHEET ITEMS
Current Assets
● Cash (see cashflow statement)
● Supplies(Supplies will be purchased in cash)
Non-Current Assets
● The straight-line method is used in computing depreciation expense.
Liabilities
● The annual taxes for the current operation will be paid in the following year.
● The business will avail PhilHealth insurance in the 2nd year of its operation.(This
Insurance will be paid during the following year).
● The business will also avail property and casualty insurance in the 3rd year of its
operation. (This insurance will be paid during the following year).
Equity
● The partners agreed to contribute an equal sharing of the capital for the amount
of ₱200,000.00 each. (Seeschedule 1 for initial capital)
54
● The 3 partners are assumed to withdraw an equal amount of 8,000 per month
each during the following year.
INCOME STATEMENT ITEMS
Revenues
● Sales demand increases by 10% per year due to an increase in quantity sold.
Expenses
● Raw materials
This account will increase by 5% every year. (This increases due to factors like
inflation, fluctuation amounts of usage, etc.)
● Miscellaneous expense and Supplies expense
This account will increase by 3% every year. (This increases due to factors like
● Advertising Expense
It is expected to increase 2% every year. (This increases due to factors like
● Maintenance Expense
The maintenance for the machinery, equipment, and vehicle every 3 months
only. Increase by 5% every year.
● Packaging Expense
55
This account increase by 2% per year. (This increases due to factors like inflation,
fluctuation amounts of usage, etc.)
● Transportation Expense
The gasoline expense is budgeted at 100.00 per day or 3,000 per month. This
account will increase by 3% per year.
● Utility Expense
This account will increase by 5% per year.
● Depreciation Expense
Computed on a straight-line basis with an estimated useful life of 5 to 10 years.
● Tax Expense
Tax expense is assumed to be 30% of the Net Income of the Company.
56
57
STATEMENT OF FINANCIAL POSITION
58
59
STATEMENT OF FINANCIAL PERFORMANCE
60
STATEMENT OF CASH FLOWS
61
STATEMENT OF CHANGES IN EQUITY
62
OPERATING BUDGET
This section of the financial study shows computation for balances appearing in
the financial statements.
Initial Capital Requirements
SCHEDULE 1
Initial Capital Requirement
Partners Ratio Invested Amount
Delarmente, Nerrymay G. 33.33% ₱ 200,000.00
Geli, Catherine T. 33.33% ₱ 200,000.00
Rivero, April Rose A. 33.33% ₱ 200,000.00
TOTAL 100% ₱ 600,000.00
SCHEDULE 2
SALES
DAILY MONTHLY ANNUALLY
Year 1 ₱ 9,769.00 ₱ 195,380.00 ₱ 2,344,560.00
Year 2 ₱ 10,745.90 ₱ 214,918.00 ₱ 2,579,016.00
Year 3 ₱ 11,820.49 ₱ 236,409.80 ₱ 2,836,917.60
Year 4 ₱ 13,002.54 ₱ 260,050.78 ₱ 3,120,609.36
Year 5 ₱ 14,302.79 ₱ 286,055.86 ₱ 3,432,670.30
SCHEDULE 3
Statement of Cost of Goods Sold
63
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

Beg. Inventory
Add:
Purchase of ₱900,900.00 ₱945,945.00 ₱993,242.25 ₱1,042,904.36 ₱1,095,049.58
Raw materials
Direct Labor ₱183,600.00 ₱183,600.00 ₱183,600.00 ₱183,600.00 ₱183,600.00
Overhead:
Packaging ₱108,180.00 ₱110,343.60 ₱112,550.47 ₱114,801.48 ₱117,097.51
Cost of Goods
₱1,192,680.00 ₱1,239,888.60 ₱1,289,392.72 ₱1,341,305.84 ₱1,395,747.09
Sold
SCHEDULE 4
Purchased of Raw Materials
UNIT COST PER COST PER COST PER
ITEMS UNIT QTY
COST DAY WEEK YEAR
Bread Crumbs ₱119.00 kg 4 ₱476.00 ₱2,380.00 ₱28,560.00
Meat ₱310.00 kg 7 ₱2,170.00 ₱10,850.00 ₱130,200.00
Tomato ₱60.00 kg 3 ₱180.00 ₱900.00 ₱10,800.00
Cheese ₱80.00 pc/s 4 ₱320.00 ₱1,600.00 ₱19,200.00
Egg ₱210.00 tray 3 ₱630.00 ₱3,150.00 ₱37,800.00
Crispy Fry ₱125.00 kg 4 ₱500.00 ₱2,500.00 ₱30,000.00
Chicken ₱220.00 kg 5 ₱1,100.00 ₱5,500.00 ₱66,000.00
Lettuce ₱40.00 pc 3 ₱120.00 ₱600.00 ₱7,200.00
Rice ₱2,000.00 sack 3 ₱6,000.00 ₱30,000.00 ₱360,000.00
Butter ₱60.00 box 3 ₱180.00 ₱900.00 ₱10,800.00
Brown Sugar ₱33.00 kg 2 ₱66.00 ₱330.00 ₱3,960.00
Cooking oil ₱60.00 kg 5 ₱300.00 ₱1,500.00 ₱18,000.00
Soy sauce ₱20.00 kg 4 ₱80.00 ₱400.00 ₱4,800.00
Ketchup ₱58.00 gallon 1 ₱58.00 ₱290.00 ₱3,480.00
Garlic ₱20.00 kg 3 ₱60.00 ₱300.00 ₱3,600.00
Del Monte Juice ₱80.00 liter 4 ₱320.00 ₱1,600.00 ₱19,200.00
Lemon Ice tea ₱173.00 250g 3 ₱519.00 ₱2,595.00 ₱31,140.00
Soda ₱144.00 12pcs 4 ₱576.00 ₱2,880.00 ₱34,560.00
French fries ₱90.00 kg 4 ₱360.00 ₱1,800.00 ₱21,600.00
Seasonings ₱500.00 pc/s 2 ₱1,000.00 ₱5,000.00 ₱60,000.00
TOTAL ₱ 15,015.00 ₱ 75,075.00 ₱ 900,900.00
SCHEDULE 5
Packaging
64
COST IN 3 COST PER COST PER

ITEMS PRICE QTY
DAYS WEEK ANNUAL
Burger box ₱250.00 3 ₱750.00 ₱3,750.00 ₱45,000.00
Paper bag ₱53.00 3 ₱159.00 ₱795.00 ₱9,540.00
Patty paper ₱108.00 3 ₱324.00 ₱1,620.00 ₱19,440.00
Sticker- thank you ₱25.00 1 ₱25.00 ₱125.00 ₱1,500.00
Straw ₱199.00 1 ₱199.00 ₱995.00 ₱11,940.00
cup glass - for take outs ₱49.00 4 ₱196.00 ₱980.00 ₱11,760.00
Product label ₱50.00 3 ₱150.00 ₱750.00 ₱9,000.00
TOTAL ₱ 1,803.00 ₱ 9,015.00 ₱ 108,180.00
SCHEDULE 6
Office Supplies
NO. OF COST PER COST PER
ITEMS QTY PRICE
MONTHS MONTH ANNUAL
Record Book 2 ₱ 80.00 2 ₱ 160.00 ₱ 320.00
Official Receipt 30 ₱ 20.00 12 ₱ 600.00 ₱ 7,200.00
Ballpen 1 ₱ 60.00 4 ₱ 60.00 ₱ 240.00
Bond Paper 1 ₱ 179.00 2 ₱ 179.00 ₱ 358.00
Puncher 2 ₱ 30.00 1 ₱ 60.00 ₱ 60.00
Stapler 2 ₱ 32.00 1 ₱ 64.00 ₱ 64.00
Folder 10 ₱ 8.00 4 ₱ 80.00 ₱ 320.00
TOTAL ₱ 1,203.00 ₱ 8,562.00
SCHEDULE 7
Kitchen Equipment
ITEMS UNIT COST UNIT QTY AMOUNT
Utensils ₱2,081.00 set (4pcs.) 1 ₱ 2,081.00
Stainless Steel
₱872.00 set(16pcs.) 1 ₱ 872.00
Kitchen Utensils
Pitcher ₱199.00 set 4 ₱ 796.00
Glass ₱86.00 set 2 ₱ 172.00
Tray ₱70.00 set 4 ₱ 280.00
TOTAL ₱ 4,201.00
65
SCHEDULE 8
Dining Furniture and Fixtures
ITEM PRICE QUANTITY AMOUNT
Aircon ₱ 20,000.00 1 ₱ 20,000.00
Exhaust Fan ₱ 5,000.00 1 ₱ 5,000.00
Wall fan ₱ 919.00 2 ₱ 1,838.00
Computer ₱ 6,000.00 1 ₱ 6,000.00
Cash Register ₱ 10,700.00 1 ₱ 10,700.00
Office chair and table ₱ 1,850.00 2 ₱ 3,700.00
Cabinet ₱ 1,800.00 1 ₱ 1,800.00
Table and Chair ₱ 4,034.00 4 ₱ 16,136.00
TOTAL ₱ 65,174.00
SCHEDULE 9
Machinery and Equipment
ITEMS PRICE QUANTITY AMOUNT
Freezer ₱ 18,953.00 1 ₱ 18,953.00
Burger Griller ₱ 3,299.00 1 ₱ 3,299.00
Deep Fryer ₱ 1,099.00 1 ₱ 1,099.00
Refrigerator ₱ 15,000.00 1 ₱ 15,000.00
TOTAL ₱ 38,351.00
SCHEDULE 10
Building Renovation
ITEMS UNIT COST QTY AMOUNT
Paint ₱ 700.00 7 ₱ 4,900.00
Decorations ₱ 2,500.00 1 ₱ 2,500.00
Light Bulb ₱ 150.00 8 ₱ 1,200.00
Chandelier Moon light ₱ 1,500.00 3 ₱ 4,500.00
TOTAL ₱ 13,100.00
66
SCHEDULE 11
Salaries Expense
Personnel Cost per Day Cost per Month Cost per Annual
Head chef ₱ 300.00 ₱ 9,000.00 ₱ 108,000.00
Operating Head ₱ 310.00 ₱ 9,300.00 ₱ 111,600.00
Bookkeeper/ Cashier ₱ 310.00 ₱ 9,300.00 ₱ 111,600.00
Assistant cook ₱ 210.00 ₱ 6,300.00 ₱ 75,600.00
Waiter ₱ 200.00 ₱ 6,000.00 ₱ 72,000.00
Delivery boy ₱ 200.00 ₱ 6,000.00 ₱ 72,000.00
TOTALPAYROLL ₱ 45,900.00 ₱ 550,800.00
SCHEDULE 12
Rent Expense
Monthly Annual Cost
₱ 15,000.00 ₱ 180,000.00
SCHEDULE 13
PhilHealth Insurance
COST PER MONTH COST PER ANNUAL
₱ 2,100.00 ₱ 25,200.00
67
SCHEDULE 14
Property and Casualty Insurance
COST PER ANNUAL
₱ 120,000.00
68
SCHEDULE 15
Utilities Expenses
ITEMS COST PER MONTH COST PER ANNUAL
Water bill ₱ 8,000.00 ₱ 96,000.00
Electricity bill ₱ 10,000.00 ₱ 120,000.00
Internet ₱ 2,000.00 ₱ 24,000.00
TOTAL ₱ 17,000.00 ₱ 240,000.00
SCHEDULE 16
Transportation Expense
ITEMS Cost per Day Cost per Week Cost per Annual
Delivery Expense 100 ₱500.00 ₱6,000.00
TOTAL ₱6,000.00
SCHEDULE 17
Advertising Expense
NO. OF COST PER ANNUAL
ITEMS COST
MONTHS MONTH COST
Banner ₱ 500.00 8 ₱ 500.00 ₱ 4,000.00
Flyers ₱ 250.00 8 ₱ 250.00 ₱ 2,000.00
TOTAL ₱ 750.00 ₱ 6,000.00
SCHEDULE 18
Maintenance Expense
NO. OF
ITEMS COST ANNUAL COST
MONTHS
For cleaning and ₱ 5,000.00 4 ₱ 20,000.00
repairing
69
SCHEDULE 19
Business Permits and Licenses
DTI ₱500.00
Documentary Stamp Tax ₱15.00
BIR Registration ₱500.00
Regulatory fees:
· Business plate/
₱200.00
sticker
· Garbage fee ₱200.00
· BFO Certification
₱100.00
fee
· Mayor’s permit ₱150.00
· Health and
₱350.00
Sanitation inspection fee
· Employees ₱300.00
· Fiscal Clearance
₱100.00
fee
· Police clearance ₱100.00
· Research fee ₱100.00
· Sanitary
₱100.00
inspection
· Tax clearance fee ₱100.00
· Helper permit ₱50.00
Initial Fee ₱1,000.00
Stickers and tags ₱200.00
Regular Plate ₱450.00
TOTAL: ₱4,515.00
SCHEDULE 20
Miscellaneous Expense
COST COST
UNIT COST PER
ITEMS UNIT QTY PER PER
COST DAY
WEEK ANNUAL
Joy Dishwashing liquid ₱ 99.00 litter 2 ₱ 198.00 ₱990.00 ₱11,880.00
Hand soap ₱ 99.00 litter 2 ₱ 198.00 ₱990.00 ₱11,880.00
Powder soap ₱ 160.00 kg 1 ₱ 160.00 ₱ 800.00 ₱ 9,600.00
Tupperware ₱ 1,449.00 set 1 ₱ 1,449.00
Hair net ₱ 32.00 pc 7 ₱ 245.00
Apron ₱ 38.00 pc 7 ₱ 266.00
Garbage Bag ₱ 65.00 pcs 2 ₱ 130.00 ₱ 650.00 ₱ 7,800.00
garbage bin - small ₱ 89.00 pcs 1 ₱ 89.00
garbage bin - big ₱ 190.00 pcs 3 ₱ 570.00
Mop ₱ 205.00 pcs 1 ₱ 205.00
Doormat ₱ 99.00 pcs 5 ₱ 445.00
spray bottle ₱ 114.00 set 1 ₱ 114.00
70
towel ₱ 5.00 pc 10 ₱ 50.00

Broom w/ dust pan ₱ 68.00 set 1 ₱ 68.00
Seasoning Storage bottle ₱ 49.00 set 1 ₱ 49.00
Mineral Water ₱ 25.00 gallon 4 ₱ 100.00 ₱500.00 ₱6,000.00
Tissue ₱ 80.00 bundle 1 ₱ 80.00 ₱400.00 ₱ 4,800.00
LPG ₱ 1,000.00 pc 1 ₱ 1,000.00 ₱5,000.00 ₱60,000.00
TOTAL ₱ 5,416.00 ₱ 9,330.00 ₱111,960.0
71
72
BREAKEVEN ANALYSIS
73
CURRICULUM VITAE
Personal Information:
Name : April Rose A. Rivero
Sex : Female
Date of birth : April 06, 2000
Address : Macresea Village, Km. 3, Brgy. Luna, Surigao City
Religion : Catholic
Email Address : aprilroserivero@gmail.com
Parents : Carlos C. Rivero Sr.
Norma A. Rivero
Educational Attainment:
Elementary : Surigao City Pilot School
Junior High School : Surigao del Norte National High School (SNNHS)
Senior High School : St. Paul University Surigao (SPUS)
College : Surigao Education Center (SEC)
74
CURRICULUM VITAE
Name : Catherine T. Geli
Sex : Female
Date of birth : December 19, 1999
Address : Km. 3, Checkpoint, Brgy. Luna, Surigao City
Religion : Catholic
Email Address : catherinegeli19@gmail.com
Parents : Noel C. Geli
Amalia T. Geli
Elementary : C. V. DIEZ Memorial Central Elementary School
75
CURRICULUM VITAE
Name : Nerrymay G. Delarmente
Sex : Female
Date of birth : August 28, 1999
Address : Block 7, Lot 2, Canlanipa Homes, Surigao City
Religion: : Catholic
Email Address : nerrymaydelar@gmail.com
Parents : Nora G. Delarmente
Elementary : Surigao City Pilot School
76

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SURIGAO EDUCATION CENTER

Km. 2, 8400 Surigao City, Philippines

MOONLIGHT RICED BURGER HUB

In Partial Fulfillment of the Requirements

This undergraduate business plan entitled MOONLIGHT RICED BURGER

Approved by the Committee on Oral Examination with a grade of on

GLENDA M. ARLEGUI, CPA, MBA

MA. ELENA B. TECSON, MBA GERRY Z. BACUD, MDMG

GLENDA M. ARLEGUI, CPA, MBA

Dean, College of Business Education

study into reality.

We thank Mrs. Karen G. Montecillo, our feasibility instructor for providing

insights that assisted the researchers throughout the study.

We also thank Mrs. Monaliza D. Agujetas,our feasibilityadviser who exerted

checking and correcting our feasibility study.

brilliant comments and suggestions that greatly helped the researchers.

The researchers’ respective familieswho exerted their love, unending

support, encouragement, boundless moral and for serving as our inspiration in

making this study possible.

guidance, strength, and enlightenment that encourage the researchers to accomplish

CHAPTER 1 EXECUTIVE SUMMARY 1

CHAPTER 2 OVERVIEW AND OBJECTIVES 7

CHAPTER3 PRODUCTS AND SERVICES 10

CHAPTER 4 MARKET OPPORTUNITIES 18

CHAPTER 5 SALES AND MARKETING 21

CHAPTER 6 COMPETITIVE ADVANTAGE 27

CHAPTER 8 MANAGEMENT TEAM 40

CHAPTER 9 FINANCIAL ANALYSIS 45

McDonald’s Rice Burgers in Japan. We plan to introduce this product that is

The business will be owned by three (3) co-owners as the main

Our business will be leaned on the innovation of our product as our

competitive edge, providing new experience, convenient that can fill up

anyone’shunger. To provide great service to new experiences, maintain product

the hunger satisfaction is our missionto becomea well-known foodservice in

Moonlight Rice Burger Hub requires a capital of ₱600,000 and

start-up requirements and complete the equipment, location, utilities,

a rotating fund for the operation of the business.

The Moonlight Rice Burger - a product that is inspired by the

food enthusiasts who want to experience new food in Surigao City.

The Moonlight Rice Burger will offer two varieties of Rice

products of the business and flavored fruit juices as drinks.

Company and Management

The Moonlight Rice Burger is a partnership organization owned

by 3 co-founders which will be registered in the Bureau of Internal Revenue

(BIR), Department of Labor and Employment (DOLE), and Department of Trade

and Industry (DTI).

The strength of our management team positions us for success. We have

of her basic knowledge and experience on how to manage business finances.

We plan to have 1 assistant cook; 1 service crew; and 1 delivery.

The Moonlight Riced Burgers will be located at the City proper

City a location that is easily accessible by customers.Approximately, there are 18

try our specialty.

Our potential customers will be the Surigaonons. Specifically, those

Nipa Restobar, Desmark Appliance Store, Montery Meatshop, and more.And

availability to our market.

There are several competitors around our area, because of the

food, and give the best service.

We have no direct competitor that offers Rice Burger at the local

following are the competitive advantages of Moonlight Rice Burger.

• Excellent value for money we offer to our customers

that of the competition.

The proposed business assumed that:

Permits and licenses will remain constant for 5 years.