Columban College

TOASTED POCKET SANDWICHES

Bready to Eat
Atienza ,Regie , Flores
Columban College Inc.
Masters in Business
Administration

Abstract – The proposed business enterprise adopts the name of Bready to Eat from a common
phrase ‘ready to eat’ which is commonly used in the context of fast food chains. Similarly, the
enterprise is engaged in the service of selling healthy and nutritious sandwiches, with the purpose of
providing services preferably to students and professionals around the vicinity of Bataan National
High School.

Numerous problems have been found by many studies regarding the effect of the nutrition of
students on their academic performance. A lot of factors contribute to the low amount of nutrition that
is present in the students’ bodies. One factor is their time management. Since students are often
staying up late in order to finish all of the tasks, they tend to wake up late and skip breakfast. Another
factor is eating the wrong kind of food for breakfast. Students who are running late with no time to
prepare their own breakfast will straightly depend and go to fast food chains or convenience stores that
have a huge amount of preservatives and additives on their products with less nutritional attributes.
Bready to Eat offers a solution to that by vending fiber-rich and healthy sandwiches while serving in a
fast-paced manner.

This business is a sole proprietorship which means that the overall operation is headed by a
single owner who also manages approvals and purchases, and makes important decisions. Alongside
the owner is the cashier, head baker, and the crew who is also I charge of the marketing. The owner
will make use of the Affiliative Management Style which is focused in establishing a good
relationship between all of the workers involved in the daily operation of the business. A set of
policies are made to achieve the goals of the enterprise which involve personnel policy, working
hours, labor cost, operation policies, food safety and quality, and a general policy for unwanted
violations.

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INTRODUCTION

A convenient and healthier variety of bread is what the commerce needs to attain in the long
run. For this concept of branding, analysts want to linger the interest of the buyers with the version of
ready to eat bread. Presenting such goods will be favorable for those individuals who are having hectic
schedules due to their never-ending paper works and school exercises particularly for students. The
business will also offer diverse sorts of spreads such as chocolate spread, chunky spread, and panini
spread that will all incorporate diverse turn of flavors in your ordinary plain bread.
Many varieties of bread line fill the supermarket but some are healthier than others. Certain
types are high in vitamins, minerals and fiber are sure good for the health of everyone while others are
made from refined grains and offer only a little in terms of nutrition. Bready to eat will be using only a
white whole- wheat bread that is known for its nutritional content. It is made from the whole grain
which has bran, germ, and endosperm that was similar to the normal whole-wheat bread. It has a mild
and soft texture that adds up to the taste of the sandwich. Promoting a healthy and convenient way of
eating the sandwiches offered by Bready to Eat makes the customer's cravings more enjoyable and
worry-free.
Philippine Normal University (PNU) conducted a study about the nutritional status of PNU
students which recognizes the nutrition problems among Filipino school children, who were in the first to
tenth grade and 15% of the college population. The study measured the Body Mass Index (BMI), eating
patterns, eating habits and nutrition knowledge among the student-respondents and it gave them the result
that there is a preponderance of overweight to obesity among students, meanwhile, 30% among college
respondents weigh below normal to severe thinness. The result also shows that lunch is the most regularly
taken meal by most of the students which means breakfast is being skipped by them.

According to Kim et.al. (2003) (as stated by Bhuvaneswari J., 2011), breakfast skipping during
childhood may affect academic performance, as well as impair cognitive abilities in terms of attention
(Bentol et.al., 2007). Szajewska et.al. (2010) also stated that

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breakfast facilitates optimal growth and development by contributing to nutritional

adequacy and enhanced dietary profiles.
Researchers of this study have come up with a possible solution or mechanism to
help the Filipino students to enhance the functioning of the central nervous system, which
may be reflected in the student's academic performance, owing to the supply of energy and
nutrients supplied during breakfast. Offering snacks, which can be eaten especially on hectic
mornings, breakfast, with high calories and carbohydrates particularly found in loaf breads
used by the business "Bready-to-Eat" in the sandwiches can help the brain to gain its burned
calories per day because based on dotFIT (an organization that focuses on human fitness) an
adult brain uses approximately 110 calories per pound of its mass per day. Therefore, it must
be regained through food intakes high in calories and carbohydrates. Drinks offered by the
business are also low in sugar that will not harm the brain from illnesses such as dementia,
higher risk of stroke and the like. Natural fruit juices are also helpful in the brain cells of the
students to have a higher level of academic performance.
In today's generation, people are dependent on the advancement of technologies
including what it can produce to make one's life easier. Advanced technologies do not
only include gadgets, programs, and systems but also machines that can easily produce an
instant and convenient foods as a substitute for the authentic and farmers made foods or
fruits in the field. Any substance that a person consumes in his or her body will affect
both of his or her internal and external features, more especially nowadays where
preservatives are common ingredients in human appetite. Generally, it is a common part
of today's modern man's living, however, business like this that promotes not only ready
to eat products but also advocates a healthy living will certainly help busy people to
comply with their needs while being healthy at the same time.
According to an article by Bhosale (2016), students need to plan their day and
understand the importance of time management at an early age. Having good time
management can help them decide a fixed morning routine and start the day with positive
vibes. Having good time management in the morning can help students to be productive and
maintain a well-balanced lifestyle. A lot of students who can't manage their time well
develop an unhealthy diet where they tend to skip meals especially breakfast, which is
considered as the most important meal of the day. A morning that starts with breakfast and

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an effective use of their tight-schedule can help students gain momentum of their day and
perform their tasks with excellence and an energetic body.
With the tight schedule of classes, it is almost impossible for the students to make
their breakfast, especially when they woke up late, just to satisfy their hunger. Students
normally have limited pocket money just enough for their transportation and little for
their snacks which will make it impossible to drop off to a fast-food chain to buy their
breakfast. Some students, despite having more than enough spending money, are usually
left with a little amount because school-related expenses and an expensive transportation
fare eat up their allowance especially when they live far from the school.
Additionally, according to Holland (2016), many students are still unused in
budgeting their money. One of the biggest money challenges that they encounter is
choosing their top priority in spending, which means they still have difficulty in
controlling the way they spend. High school students outside Manila usually get about
P50-P150 pesos per day. Commonly, almost 53% of their allowance is allotted for their
food and the remaining 47% are for their school requirements like printing, buying pens,
photocopy, and etcetera. With these results, it is clearly shown that buying the foods for
them to eat is their top priority.
With these, researchers will execute this product proposal for the purpose of
wanting to serve the valued customers with new and innovative product that is very
satisfying, delicious, healthy, and makes ever eating experience special at a cheap and
affordable price. The business would like to introduce a product that when purchased by
the customers, they will have nothing left to do but to consume it. Promoting an ability to
serve products in a fast and convenient way of purchasing by introducing Bready-to-Eat
to the public so it can benefit the consumers with its past paced preparation and healthy
nutritional content. Moreover, the toast in the outside and softness in the inside of the
bread will make an addictive combination not to mention the savory taste of the spreads.
Bready to Eat is ready to give our customers the sandwich in a fast manner, the
satisfaction and the nutritional benefits that they deserve.

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Mission

To satisfy our customer's needs and wants by creating a well-crafted food and beverages,
and by providing high-quality customer service in the process of taking orders,
redeeming of the product, and consumption of the product.

Vision

We envision a business with a wider range of consumers who are patronizing our
product as we contribute to the industry of food through the creation of new toasted bread
recipes..

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Company Logo

Figure 2.1: Company Logo

The figure below shows the logo of the company which the practitioners have
designed to make it more recognizable by the customers. The practitioners used the circular
shape which represents the clock that symbolizes the ability of the company to serve the
products fast. The said shape also represents the pizza dough that symbolizes the pizza taste
in their Panini Spread. The color palette primarily consisted of yellow, orange and red, stands
for the cheese, tomato, and heat or fire respectively. Heat has big participation in creating the
logo because the company wants to assure the customers that their product is 100% at its best
when it is hot. Also, heat represents the fire that is growing bigger and stronger every minute
just like how they want their company to be the talk of the town, the main snack and the new
trend. This also means that the heat is their main fuel to be innovative, creative and
passionate in becoming one of the greatest in the field of business.

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ORGANIZATIONAL STRUCTURE

The organizational structure is a framework that describes how certain tasks are
oriented toward achieving the organization’s objectives. This hierarchically organizes
goals by defining activities crucial to a group achieving an end goal. It also allows each
entity to communicate responsibilities for different functions and processes that are
inclined to the business operation.

Bready-to-Eat is a sole proprietorship headed by an owner. The enterprise shall be

comprised of a cashier, head baker, and crew or marketing manager.

Figure 2.2 represents the Bready to Eat Company’s organizational chart.

Accountant

Jester Nicholas Dumo

Owner/Manager

Ayessa May
Zevastian Delas Alas Anne Chellica Bantay
Diwa
Cashier Head Baker Crew/Marketing

Figure 2.2: Organizational Chart

Manager

The manager is an employee who is responsible for planning, directing, and

overseeing the operations and fiscal health of a business unit. The manager is responsible
for leading the work of a group of people in many instances.

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The managerial position requires an individual to have enough knowledge and

experience in business, supervision, and management. As well as the proper knowledge
of the functions, operation, and mission of the specific department. A manager should
also possess better than average written and spoken communication skills, outstanding
interpersonal relationship building, and employee coaching and development skills. It is
also highly preferred that a manager has management experience in a team-oriented
workplace, demonstrated ability to lead and develop a department and department staff
members, demonstrated knowledge of basic economics, budgeting and accounting
principles and practices, and demonstrated ability to serve as a knowledgeable resource to
the organization's management team that provides leadership and direction. Excellent
computer skills in a Microsoft Windows environment are also required including
knowledge of Excel and skills in Access (Heathfield, 2019).

The position requires general knowledge of various employment laws and

practices and employee relations, evidence of the ability to practice a high level of
confidentiality, excellent organizational management skills. For the educational
requirements, a manager is preferred to have a minimum of a Bachelor's degree or
equivalent in business or a departmentally related field, minimum of three years of
responsible leadership experiences in management or supervisory positions, and
specialized training in managing human resources.

Cashier

The cashier scans the customer’s selections, ensures the prices and quantities are
accurate, accept payments, issue receipts, answer inquiries, and provide helpful
information to customer’s products. The cashier also responds to complaints, process
refunds to exchanges of items and maintain a clean workplace.

A cashier candidate should have an Associate's degree in accounting or business

administration, or equivalent business experience, as well as a knowledge of bookkeeping
and generally accepted accounting principles.

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Head Baker

The head baker supervises bakery personnel, and also responsible for planning,
organizing, scheduling and directing work, training personnel.

Head bakers in a commercial or retail bakery must be experts in weighing and measuring
ingredients, often in bulk; mixing, kneading and molding dough; pastry-making; and
specialized decorating. They must know how to bake in a variety of ovens, including
commercial, convection, rack, stone deck and revolution types. They also must be adept
at using all commercial-bakery equipment, such as dough mixers, dough rollers and
proofing cabinets, which are used to make the dough rise. Head bakers must lead by
example in all areas of baking and preparation, and exercise quality control so products
are consistent and of high quality (Mancini, 2018).

Crew

The crew works on preparing and expediting food orders. The crew also performs
cleaning duties, such as cleaning tables and sanitizing food preparation areas.

The crew must have a good knowledge of the menu and what the foods contain.
Also, a general knowledge of alcoholic and non-alcoholic beverages is necessary; as well
as a basic knowledge of wine and beer especially. The person with this job should be able
to spend very long periods of time on their feet. To have high strength and stamina levels.
High dexterity and quick reflexes are also a must. This professional must have highly
developed communication and interpersonal skills; as well as be able to quickly establish
a positive rapport with the customers. This individual must be friendly and able to
maintain amiability regardless of the situation and must possess a certain measure of tact
and courtesy, and a great measure of self-restraint in every situation. Quick thinking and
superior attention to details are also mandatory for performing the job. It is also necessary
to have the ability to do basic math. And to pay attention to calculating the checks
correctly. This professional must also be careful to take orders correctly and to bring to
the table all that customers have requested (Atieno, 2019).

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Management Policies, System and Strategies

Management Style

Affiliative Management Style

The role of a Business Manager is to supervise and lead the business' operations and
employees. They perform a range of tasks to ensure business productivity and efficiency
to ensure high and favorable business performance. To maintain good relationships
among leaders and employees and ensure to have a peaceful workplace for an effective
task, the manager decided to use the Affiliative Management Style. Since the business is
newly established, the manager wants to build a good relationship among employees. The
affiliative manager is humble, hard-working, and is committed to being part of the team.
The manager always lends a helping hand whenever it is needed and is considerate of the
problems and conflicts of employees. In conclusion, Affiliative Management Style
promotes harmony and build deeper connection among employees for a positive
workplace and higher productivity and growth of the business.

Personnel Policy

The purpose of this policy is to guide the employees to work toward acceptable
outcomes and objectives. Personnel policies are the rules attached to their employment in
the business such as working hours and proper uniform. It will help match each employee
in the correct position and make the business into an organized and coordinated team.

Working Hours

Service of a full-time employee is eight (8) hours a day starting from 8:00 am to
5:00 pm exclusive of time for meals not more than sixty (60) minutes time-off or from
12:00 pm to 1:00 pm. Rest periods or break time of short duration during working hours

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shall be counted as hours worked. The working days for administrative and production
and selling personnel is five (5) days, from Monday to Friday.

Labor Cost

Labor costs for each employee shall be determined based on their position and function
th th
in the business. The compensation shall be paid twice a month at every 15 and 30 day
of each month.

Operation Policies

 Employees should wear uniforms assigned by the business (white polo shirt,
pants, and closed shoes).
 Employees should talk with respect to the customer at all times.
 Employees should practice friendly and welcoming behavior.

 Employees should not use any gadgets during working hours.

Food Safety and Quality Policies

One policy of the Bready-to-Eat company is to be considered as a referent in Food

Safety and Quality by implementing best practices and innovative tools to manage both
already known and emerging food hazards. The goal is to safeguard and ensure the safety
and quality of all its products, which are produced under good manufacturing practices.

Bready-to-Eat is determined to reach the highest possible standards in every

sector of the business, thereby providing the market with a recommended service and
quality products that are in good condition and wholesome.

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The company will strive to achieve the following:

 Manufacture and deliver products that meet the highest quality and food safety
standards.

 Meet all statutory and regulatory requirements for quality and food safety, including
mutually agreed customer requirements related to quality and food safety.

 Provide and promote a suitable working environment for the production of safe
and quality food.

 Provide proper training and education to all employees to ensure that the food is
efficiently produced.
 To maintain a continuous documentation procedure.
 Constant reviewing and improving food safety plans.

 To maintain tight control of all key parameters in the activity of the business,
ensuring a competent, professional and profitable operation.

Violations committed by employees

General Policy

Rules of conduct for Bready-to-Eat’s employees are intended to promote the

orderly and efficient operation of the business, as well as the protection of the rights of
the employees and violations, therefore, shall be regarded as cause of disciplinary action.

The rules are published for the employers’ information and protection. Ignorance
of poor work rules is not an acceptable excuse for violation. It is each employees’
responsibility to know the rules and abide them.

For violation of any of the following rules, an employee shall be subject to

penalties ranging from a verbal warning up to discharge.

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CHAPTER 3

MARKET STUDY

The market study is the most essential part of this feasibility study. This study
includes specifying target markets, analyzing demand, supply, and its gap, pricing
strategies, marketing program, promotions, and marketing budget and protecting the
sales. A detailed study of the market is necessary because it is important to know whether
adequate demand is present and whether the company is capable of supplying its market
share and how the company is going to achieve its projected sales through its marketing
strategies. It also dictates the feasibility and profitability of the entire project.

Target Market Description

The target market is a well-defined, and specific group of customers that a

company desires to sell its products and services to. It includes a targeted set of
customers who serves as the primary target for its marketing efforts. Hence, the size of
the market depends on the number of persons who shows the need and interest in the
products and/or services a company provides.

Bready-to-Eat concentrates its target market and its operations in Bataan National
High School, located in City of Balanga, Bataan specifically the following groups:

High School Students

This comprises all high school students from Bataan National High School ranging
from fourteen to eighteen years of age (14-18). These students have a flavorful appetite
that Bready-to-Eat can provide. They also have a tight budget, enough for their
transportation and school expenses, and usually have no spare for snacks. These students
can get tasty bread to satisfy their hunger without sacrificing a huge amount of their
pocket money.

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School Personnel

This includes all the employees of Bataan National High School from the utilities to
teaching and administrative personnel. They usually have a tight schedule that will cause
their need for ready-to-go foods, fast foods, and instant foods, to save time in preparing their
meals. Bready-to-Eat would be a great and healthy solution to their dilemma.

Figure 3.1: City of Balanga Map

This shows the map of Balanga, the capital of Bataan, which is the lone city in the
th
province of Bataan, categorized as the fourth (4 ) class city, where Bataan National
High School is located.

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SURVEY RESULTS
FEASIBILITY STUDY OF Bready-to-Eat
Dear Customers,
We, the proponents of Bready to Eat, a kiosk catering flavored toasted bread are
conducting a survey for us to provide quality products and services that will fit your
needs and wants.
We need your help in filling up this questionnaire.
I. Personal Information
Name (Optional):_________________________
Gender:_______________________
Age:
(0%) 13 years old and below
(95% ) 14 years old to 18 years old
(5% ) 19 years old to 23 years old
(0% ) 24 years old to 30 years old
(0%) 31 years old and above

Occupation:
( 100%) Student
(0% ) Employed
(0% ) Unemployed

If you are a student, in what range does your daily allowance belong:
(4%) Php 50.00 and below
(10%) Php 60.00 to Php 90.00
(68%) Php 100.00 to Php 150.00
(8%) Above Php 150.00

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If you are an employee, in what range does your monthly income belong:
(0%) Php 10,000.00 and below
(0% ) Php 11,000.00 to Php 20,000.00
(0%) Php 21,000.00 to Php 30,000.00
(0%) Above Php 30,000.00

II. Direction: Answer the following questions by putting a checkmark on the space
provided that corresponds to your answer.
1. Where do you usually buy breads and pastries?
(80%) Groceries
(2%) Michelle’s
(3%) Mike Len
(0%) Cindys
(0%) Goldilocks
(15%) Red Ribbon
2. How often do you eat pastries?
(77%) Daily
(23%) Weekly
(0%) Monthly
(0%) Yearly
(0%) Not at All
3. What kind of pastry do you often eat?
(32%) Toasted Bread
(32%) Cakes
(12%) Brownies
(3%) Caramel Bars
(21%) Softly Baked Breads
4. What brand of sliced bread do you usually buy?
(2%) Mike Len
(23%) Tasty
(75%) Gardenia

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5. How would you like your bread to be prepared?

(7%) Plain
(4%) Toasted
(14%) With chunky spread
(41%) With chocolate spread
(34%) Jam
6. In what way do you want these breads to be paired with?
(17%) With Hot Drinks
(44%) With Cold Drinks
(39%) With Blended Smoothies
7. What beverages do you prefer?

8. How much do you usually spend on breads and

pastries? (0%) Php 201.00 and above
(0%) Php 151.00 to Php 200.00
(2%) Php 101.00 to Php 150.00
(7%) Php 76.00 to Php 100.00
(23%) Php 51.00 to Php 75.00
(68%) Php 50.00 and below
9. Are you willing to eat flavored toasted Bready to Eat sandwiches?
(100%) Yes
(0%) No

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The data shows the result of the survey conducted by Bready-to-Eat. The
enterprise explores the bread preferences of the citizens such as its brand, the way it is
prepared and the paired drink with it. These are taken into consideration in planning the
company’s products and other details such as flavors and price.

As shown in the results, people are willing to try the company's product which
provided information to the company about their preference. Market research can help
the company to validate business ideas, and a part of it is the conducting of the survey. It
helped the company tremendously in obtaining information such as understanding the
company's target market.

Demand-Supply Analysis

DEMAND ANALYSIS

The existence of sliced bread started many decades ago from companies like
Gardenia, NeuBake, Marby’s, and Tiffany’s. But, the creation of sliced bread with
spreads as a new product did not exist until the Gardenia recently released their pocket
sandwich in January 2017. Similar products are also available in convenience stores such
as 7/11 and Mini Stop, and grocery stores such as Vercon's, Elizabeth Supermarket, and
Robinson's Supermarket. Well-known cafeterias and gelatos around Balanga also offer
sandwiches; The Beanery and Stregato. Based on the longevity of the presence of
sandwiches in the product lists and menus of the said establishments, the demand for the
product is not as high as the others but it is consistent.

In this modern era where almost everything is fast-paced and preferably instant,
consumers who are always pre-occupied with their tasks and piled-up works would need
a stall that vends snacks that deliver satisfaction and served in an instant. The proponents
came up with the annual demand for each grade level based on the growing population of
Bataan National High School – Senior High School students. The annual demand is

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important in the determination of the opportunity to establish the business, guaranteeing

the possible customers from its target market.

Grade Level Annual Demand

Grade 7 1,377
Grade 8 1,571
Grade 9 1,310
Grade 10 1,293
Grade 11 1,468
Grade 12 1,107
Table 3.1: Annual Demand for the Bready To Eat

The table shows the annual demand for different grade levels in Bataan National
High School since they are the nearest to the location. The annual demand shown in the
table was computed using the data gathered by the proponents. The data are associated
with the computation of possible demand in the city of Balanga.

SUPPLY ANALYSIS

Supply analysis is necessary more importantly in the policy decision making to

help ascertain the impact of alternative policy packages on the proponent. This will also
help in finding out if the proponent would obtain an ample market share.

Major Competitors

No company, store, or establishment in Balanga solely sells sandwiches as their

main product resulting in having indirect competitors only. The majority target share in
the city of Balanga, Bataan is obtained by Mike Len's Bakery, 7/11, Mini Stop, Vercon's,
Elizabeth Supermarket, and Robinson's Supermarket. The operating hours, product line,
and the range of their prices are important to obtain more information needed from the
competitors. The gathered information can also be used in the comparison of the

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proponents' product and the other companies or establishments' products in terms of

variety and price difference. These indirect competitors also aim to deliver similar
products. The fast-paced service and new high-quality products will deliver satisfaction
to the main target market of the company which is the students and the workers.

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Operating Price
Company & Location Owner Product Line
Hours Range
Mike Len’s Bakery |
Capitol Square
9:00 AM –
Mr. Noel Ramirez Pastries P15-100
10:00 PM

7/11 | Roman Super

Hi-way, Tenejero, Sandwiches,
Balanga City, Bataan Snacks,
Mr.Jose T. Pardo Beverages,
and Mr. Francisco 24 hours Ice Cream, P10-799
Sibal Cleaning
Products and
Accessories

Mini Stop | Don Sandwiches,

Manuel Banzon St. Snacks,
Beverages,
Gokongwei Group 24 hours Ice Cream, P10-799
Cleaning
Products and
Accessories
Vercon’s | J. P. Rizal Sandwiches,
St. Snacks,
Beverages,
9:00AM –
Mrs. Leticia Vergara Ice Cream, P5-899
10:00PM
Cleaning
Products and
Accessories
Sandwiches,
Snacks,
Elizabeth Supermarket Beverages,
Elizabeth Lim- 9:00 AM –
| Capitol Drive, Ice Cream, P5-899
Sioson 10:00 PM
Balanga, Bataan Cleaning
Products and
Accessories
Breads, Baked
goods,
Toasted
Capitol Bakery Andrew R. Jardin 24 hours P5-70
Breads,
Snacks, Soft
Drinks,
Table 3.2: Major Competitors within Balanga City

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DEMAND-SUPPLY GAP ANALYSIS

Supply and demand are interconnected, making any changes from both sides is
impactful towards one another. To enter an optimal state of equilibrium, every
requirement must be met. From an economic perspective, supply and demand are the
decisive factors in a specific company's well-being. The increase or decrease in demand
would create a gap effect on the beginning of the business and its operation.

MARKETING PROGRAM AND SYSTEM

The company can meet its proposed sales level through the use of different
strategies, practices, and schemes. This section shows the prospective marketing programs
and schemes used by the company in advertising and promoting the kind of service to offer.

MARKETING OBJECTIVES

When setting objectives, the company must be definite, realistic, measurable, time-
specific and achievable. Marketing strategies are set by the company when promoting the
products and services offered to the potential consumers within the given time frame.

A company's marketing objectives for a particular business often include

increasing business awareness among the targeted customers and providing information
about the features of the business.

MARKETING PERSONNEL

A marketing manager is one of the most essential employees that every business
must have for it to achieve its goals and objectives. Therefore, seminars and training must be
provided for them to enhance their marketing skills. Mandatory benefits and incentives,
whether monetary or non-monetary, will also be given to keep them motivated.

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DUTIES OF MARKETING MANAGER

• Manages all marketing for the company and activities within the marketing
department.
• Coordinates marketing campaigns with sales activities.
• Plans and implements promotional campaigns.
• Prepares online and print marketing campaigns.
• Monitor and report the effectiveness of marketing communication.
• Maintains effective internal communication to ensure that all relevant company
functions are kept informed of marketing objectives.

QUALIFICATIONS

• Male or Female
• At least 23 years old
• Had an experience in a similar position
• Have a bachelor's degree in Marketing or relevant field
• Intimate understanding of traditional and emerging marketing channels
• Excellent communication skills
• Ability to think creatively and innovatively
• Budget-management skills and proficiency
• Analytical skills to forecast and identify trends and challenges

MARKETING SCHEDULE AND TIMING

Before Bready-to-Eat commences its operations, the marketing manager will

introduce it to potential customers through social media and radio advertisements. It will
help in making the business known to the public. In addition, the distribution of stickers
and posters will be conducted to inform the people of the existence of the business.

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While the business is on-going, the company must still develop new strategies and
promotional activities to maintain its position in the market. These activities will cause an
increase in the popularity of the business and may attract more customers.

PRICING

A good pricing strategy helps the company in determining the price point in
which it can maximize profits.

The pricing of any product or service is remarkably complex and intense as it is

the outcome of several calculations and understanding of the market and its consumers.
When setting prices, the company must consider a wide range of factors including the
ability of the customer to pay, the condition of the market, the demand for the service, the
target market and the competitor's offering.

It is also one of the most sensitive issues in any kind of business. The customers
may not avail the products and services if it is priced too high while the company may
not succeed if it is priced too low. Along with the place and the other promotion, the
pricing can also have a profound effect on the success of the business.

PROMOTIONS AND ADVERTISEMENT

The project is contrived because the company aims to give the students and
professionals a place where to stay comfortably while finishing undone paper works at an
affordable price. Therefore, to be effective, ascertaining how to successfully attract and
recruit students and professionals has become an essential part of maintaining the business.

Frequently, firms go out of business because most people don't know anything about
the business and the services that the firms offer. By simply having brochures and
advertisements on different social media platforms can create awareness to the people.
Personal selling or the face to face presentation of the flow of business, linking the
organizational goals with the public interest and the use of the company's website for online
reservations and other transactions may earn the understanding and acceptance of the

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people. Small and local study lounges can establish a reputation in communities, which
can attract a large number of highly loyal customers by providing a great social
experience that relies on word-of-mouth advertising and personal recommendations from
existing customers.

ACTIVITY 2020 2021 2022 2023 2024

Social Media
2,400 2,400 2,400 2,400 2,400
Advertisement
Radio
1,350 1,080 1,080 1,080 1,080
Advertisement
Stickers for
4,500 4,500 4,500 4,500 4,500
PUVs
Table 3.3: Cost of Promotions

TERMS OF SALES

Bready to Eat Co. is a service-oriented business that aims to provide the students
and professionals, particularly those who live in Bataan, a space to study and work
comfortably. The transactions will be recorded manually and the sales are only allowed
when it is cash basis.

BREADY CUSTOMERS
TO EAT

Figure 3.2: Channels of Distribution

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SWOT ANALYSIS

Strength
- It is new in the market.
- Bready to Eat attracts customers who want to study, work or finish their stuff in a
place that will give them a comforting ambiance and caters food at a very
affordable price.

Weaknesses
- It is new in the market.

Opportunities
- Bready to Eat is being established near the central school which is Bataan
National High School that has a large population that can be possible daily
customers of the enterprise.

Threats

- There are existing competitors which are more popular than the company.

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Chapter 4

TECHNICAL STUDY
In this chapter, details about the proposed product, including raw materials,
administrative supplies, and equipment needed in the production are discussed. The plant
location, layout, and building structure are also illustrated. The manufacturing process
including cost and production schedule, labor requirements and waste disposal
management are presented.

The technical study also covers providing services at the desired quality at a
reasonable cost. The study also shows and discusses the basic operation flows and activities
of the proposed project. Furthermore, it presents a detailed study of the product or services to
be offered by the company which includes the raw materials and suppliers, the operation
process and the equipment and facilities to be used. In addition, charts, plan drawings and
lay-outs about the service, plant size, operation schedules, labor requirements, waste disposal
and other things related to technical aspects are presented therein.

Product

The name of our company is 'Bready to Eat'. It stemmed out from the term 'Ready
to Eat' which is usually used to describe fast foods. It applies to our product because,
after the customer's purchase, the customer probably has nothing left to do but to eat it or
consume it. Since our product offers different flavors like Chocolate Spread, Chunky
Spread, and our main flavor which is the Panini spread inside the bread, we used the term
bread for our customers to have an idea about what we are selling.

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Raw Materials and Supplies

Bready-to-Eat products are manufactured using efficient and quality ingredients at

least cost. The following information shows the materials used in the production, its
administrative supplies and the budgeted cost for the acquisition of the necessary resources.

RAW MATERIALS

Bread
Bread is a staple food prepared from a dough of flour and water, usually by
baking. Throughout recorded history it has been a prominent food in large parts of the
world and is one of the oldest man-made foods, having been of significant importance
since the dawn of agriculture.

Calories: 82
Fat: 1.1g
Sodium: 144mg
Carbohydrates: 13.8g
Fiber: 1.9g
Sugars: 1.4g
Protein: 4g

Figure 4.1: Bread

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Tomatoes

Tomatoes are the major dietary source of the antioxidant lycopene, which has
been linked to many health benefits, including reduced risk of heart disease and cancer.
They are also a great source of vitamin C, potassium, folate, and vitamin K. Usually red
when mature, tomatoes can also come in a variety of colors, including yellow, orange,
green, and purple. What's more, many subspecies of tomatoes exist with different shapes
and flavors.

Calories: 18
Water: 95%
Protein: 0.9 grams
Carbs: 3.9 grams
Sugar: 2.6 grams
Fiber: 1.2 grams
Fat: 0.2 grams

Figure 4.2: Tomatoes

Onions

Onions may have several health benefits, mostly due to their high content of
antioxidants and sulfur-containing compounds. They have antioxidant and anti-
inflammatory effects and have been linked to a reduced risk of cancer, lower blood sugar
levels, and improved bone health. Commonly used as a flavoring or side dish, onions are
a staple food in many cuisines. They can be baked, boiled, grilled, fried, roasted, sautéed,

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powdered, or eaten raw. Onions vary in size, shape, and color, but the most common
types are white, yellow, and red. The taste ranges from mild and sweet to sharp and spicy,
depending on the variety and season.

Calories: 40
Water: 89%
Protein: 1.1 grams
Carbs: 9.3 grams
Sugar: 4.2 grams
Fiber: 1.7 grams
Fat: 0.1 grams

Figure 4.3: Onions

Chocolate

Chocolate is a sweet confection made from cocoa beans. These "beans" are the
seeds of a pod-like fruit that grows on the cacao tree in tropical areas near the Equator.
Nutrition facts and calories in chocolate depend on the variety that you choose and the
way it is prepared.
Calories: 220
Fat: 13g
Sodium: 35mg
Carbohydrates: 25g
Fiber: 1g
Sugars: 24g

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Protein: 3g

Figure 4.4: Chocolate

Marshmallows

Marshmallow is a type of confectionery that is typically made from sugar, water

and gelatin whipped to a squishy consistency. It is used as a filling in baking, or
commonly molded into shapes and coated with corn starch.
Calories: 159
Fat: 0.1g
Sodium: 40mg
Carbohydrates: 0.1g
Fiber: 0g
Sugars: 28.8g
Protein: 0.9g

Figure 4.5: Marshmallows

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Corned beef

Corned beef is salt-cured brisket of beef. The term comes from the treatment of
the meat with large-grained rock salt, also called "corns" of salt. Sometimes, sugar and
spices are also added to corned beef recipes. Corned beef is featured as an ingredient in
many cuisines.
Calories: 53
Fat: 3.33g
Sodium: 238mg
Carbohydrates: 0.1g
Fiber: 0g
Sugars: 0g
Protein: 3.82g

Figure 4.6: Canned Corned beef

Potatoes

Potato, (Solanum tuberosum), an annual plant in the nightshade family

(Solanaceae), grown for its starchy edible tubers. The potato is native to the Peruvian-
Bolivian Andes and is one of the world’s main food crops. Potatoes are frequently served
whole or mashed as a cooked vegetable and are also ground into potato flour, used in
baking and as a thickener for sauces. The tubers are highly digestible and supply vitamin
C, protein, thiamin, and niacin.

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Calories: 87.
Water: 77%
Protein: 1.9 grams.
Carbs: 20.1 grams.
Sugar: 0.9 grams.
Fiber: 1.8 grams.
Fat: 0.1 grams.

Figure 4.7: Potatoes

Cheese

Cheese is produced throughout the world; it is an ancient food with origins that
predate recorded history. It is a dairy food made from pressed milk curds. Different
varieties are made from unripened (fresh) cheese or ripened (aged) cheese. Cheese is a
delicious and nutritious food that is very versatile. You can add it to other dishes or eat it
by itself. It’s convenient and portable. There are more than 300 varieties of cheese—
including American, Cheddar, Mozzarella and Colby—many of which are available in
various flavors, forms (chunks, slices, cubes, shredded, grated, crumbled, sticks, spreads)
and packages to meet consumers' needs.

Calories: 106
Fat: 7.8g

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Sodium: 54mg
Carbohydrates: 1.5g
Fiber: 0g
Sugars: 0.4g
Protein: 7.5g

Figure 4.8: Cheese

Salt and Pepper

Salt and pepper is the common name for edible salt and ground black pepper,
which are traditionally paired on dining tables where food is eaten to allow for the
additional seasoning of food after its preparation. During food preparation or cooking,
they may also be added in combination, even mixed. They may be considered condiments
or seasonings; salt is a mineral and black pepper is a spice.

Calories: 0.7
Fat: 0g
Sodium: 295mg
Carbohydrates: 0.2g
Fiber: 0.1g
Sugars: 0g
Protein: 0.1g

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Figure 4.9: Salt Figure 4.10: Pepper

Vegetable Oil

Vegetable oils provide several nutrients the body needs, including essential fats and
vitamins. They also offer a wide variety of ways to flavor your food while boosting its
nutrient content. You might add olive oil to soups and casseroles, saute vegetables in canola
or sunflower oil and drizzle flax, sesame or wheat germ oil over salads, granola or yogurt.
Fat: 7.8g
Sodium: 54mg
Carbohydrates: 1.5g
Fiber: 0g
Sugars: 0.4g
Protein: 7.5g

Figure 4.11: Vegetable Oil

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Nutrition Facts
Bready to Eat Recipe
Calories 376 (1575kJ) %DI*
Protein 17g 34%
Total Fat 19.8g 28%
Saturated Fat 7.7g 32%
Carbohydrate 30g 10%
Sugars 4.7g
Dietary Fibre 4.8g 16%
Sodium 580mg 25%
Potassium 142mg
Calcium 267mg
Figure 4.12: The Bready to Eat’s Panini Spread Alcohol 0g

RAW MATERIALS COST

Bread P 37.00 / 1 loaf bread

Tomatoes P 40.00 / ½ kg

Onions P 25.00 / ¼ kg

Pepper P 17.50 / 250g

Salt P 17.50 / 250g

Oil P 30.00 / 1/2L

Cheese P 70.00 / 1 box

Table 4.1: Raw Materials for Panini Spread

The table shows the cost of the raw materials needed in the production process of
Panini Spread, stated as the cost per unit of the particular raw material.

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Nutrition Facts
Bready to Eat Recipe
Calories 376 (1575kJ) %DI*
Protein 17g 34%
Total Fat 19.8g 28%
Saturated Fat 7.7g 32%
Carbohydrate 30g 10%
Sugars 4.7g
Dietary Fibre 4.8g 16%
Sodium 580mg 25%
Potassium 142mg
Calcium 267mg
Figure 4.13: The Bready to Eat’s Chunky Spread Alcohol 0g

RAW MATERIALS COST

Bread P 37.00 / 1 loaf bread

Onions P 25.00 / ¼ kg

Cheese P 70.00 / 1 box

Corned Beef P 50.00 / 1 can

Oil P 30.00 / 1/2L

Salt P 17.50 / 250g

Pepper P 17.50 / 250g

Table 4.2: Raw Materials for Chunky Spread

The table shows the cost of the raw materials needed in the production process of
Chunky Spread, stated as the cost per unit of the particular raw material.

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Nutrition Facts
Bready to Eat Recipe
Calories 376 (1575kJ) %DI*
Protein 17g 34%
Total Fat 19.8g 28%
Saturated Fat 7.7g 32%
Carbohydrate 30g 10%
Sugars 4.7g
Dietary Fibre 4.8g 16%
Sodium 580mg 25%
Potassium 142mg
Calcium 267mg
Figure 4.14: The Bready to Eat’s Chocolate Spread Alcohol 0g

RAW MATERIALS COST

Bread P 37.00 / 1 loaf bread

Chocolates P 125.00 / 1 bar

Marshmallows P 30.00 / 1 pack

Table 4.3: Raw Materials for Chocolate Spread

The table shows the cost of the raw materials needed in the production process of
Chocolate Spread, stated as the cost per unit of the particular raw material.

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Figure 4.15: The Bready to Eat’s Lemonade Juice

RAW MATERIALS COST

Water P 7.00 / 250 mL

Purified Ice P 10.00/kl

Lemonade Powder P 150 / 200g

Table 4.4: Raw Materials for Lemonade Juice

The table shows the cost of the raw materials needed in the production process of
Lemonade Juice, stated as the cost per unit of the particular raw material.

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Figure 4.16: The Bready to Eat’s Tamarind Juice

RAW MATERIALS COST

Water P 7.00 / 250 mL

Purified Ice P 10.00/kl

Tamarind Juice Powder P 150 / 200g

Table 4.5: Raw Materials for Tamarind Juice

The table shows the cost of the raw materials needed in the production process of
Tamarind Juice, stated as the cost per unit of the particular raw material.

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Figure 4.17: The Bready to Eat’s Red Iced Tea Juice

RAW MATERIALS COST

Water P 7.00 / 250 mL

Purified Ice P 10.00/kl

Red Iced Tea Juice Powder P 150.00/200g

Table 4.6: Raw Materials for Red Iced Tea

The table shows the cost of the raw materials needed in the production process of
Red Iced Tea, stated as the cost per unit of the particular raw material.

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Figure 4.18: The Bready to Eat’s Coffee Jelly

RAW MATERIALS COST

Water P 7.00/250 ml

Purified Ice P 10.00/kl

Coffee P 8.00 / 1 sachet

Gulaman P 8.00 / 1 sachet

Milk P 35 / 1 can

Table 4.7: Raw Materials for Coffee Jelly

The table shows the cost of the raw materials needed in the production process of
Coffee Jelly, stated as the cost per unit of the particular raw material

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MANUFACTURING PROCESS

SPREAD STUFF TOAST

1. Prepare all the ingredients needed in making the product.

2. Prepare two slices of bread and spread butter on each one side of the bread.
3. Cut thin slices of a chocolate bar and put on one side of the bread.
4. Cut the three marshmallows into half and place it in between the chocolate slices.
5. Gently put the other side on top of the bread with fillings.
6. Prepare two sandwiches by repeating steps 2 to 5.
7. Preheat the sandwich maker for a minute. Then, put the two sandwiches on
the sandwich maker.
8. Close and pressed the sandwich maker to make sure the slices of bread will bind
to each other. Leave it for 2 minutes.
9. After 2 minutes, flip the sandwiches carefully and leave it again for 2 minutes.

The Service

Bready-to-Eat is a place where students, teachers, staffs and passersby' can enjoy
delicious and satisfying snacks and drinks to fill their stomachs after a tiring day. The
company provides nutritious and high-quality food that will help enrich productivity and
help the students, teachers, staffs, and passersby have the luxury to eat with convenience
even with a busy schedule. The company provides different mouth-watering flavors and
the scent of fresh bread will surely entice the attention of the customers. The company
offers places for customers who want to stay while eating and also safe and
environmental-friendly packaging for those who will take-out their order.

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Service Operation

The Bready-to-Eat Company starts its operation from 8 o'clock in the morning to
5 o'clock in the afternoon. Prior to opening, the operations manager ensures that all
facilities are clean, organized and safe to use. All the employees are experts at
encouragement, with a perpetually positive attitude and an eternal smile on their faces.
Bready-to-Eat Company aims to value the time of customers by serving the food in the
fastest way possible and to actively listen and help customers have an enjoyable and
satisfying stay.

ACCESS TO ROOMS

Walk-in Customers

The customer will place an order at the counter to get their desired products.
Cashier personnel will get the customer’s order through a manual basis of using pen,
paper, and carbon paper as a duplicate. After that, payment will be made to the cashier
personnel. If the customer desires to have an additional order, procedures and payment
will also be made to the cashier personnel.

Figure 4.19: Link Zone

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This figure shows the Link Zone which comes from the meaning of link where the
relationship between two things or situations, especially where one thing affects the other
says a lot about the customer’s bond with each other, particularly when eating together.
Group of friends and families are welcome in this area; it is filled with a wide dining
table that can accommodate up to four customers. Moreover, customers will feel refresh
with the cool breeze coming from an air conditioner enough to cool the area.

Figure 4.20: Money Man Counter

The figure above shows the Money Man Counter, where all the customer-employee
transactions take place. It is an area where customers are free to demand their wants and
preferences in their desired products. This is an area where effective communication
between customer and employee begins that will satisfy the customers' needs and allows
them to properly evaluate the business.

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Figure 4.21: BTE’s Foodspire Kitchen

The figure above shows the BTE's Foodspire Kitchen, where the rest of history
relies. Business Bready to Eat begins with a kitchen curiosity of experimenting with
different spreads until the three unique spreads came out. The kitchen is the heart of
every business inclined in the food industry. As the common view of people in the
kitchen, it is an area where it offers a wide variety of specialty gourmet, without knowing
that kitchen is also where the heart of every individual not only the professional chefs
underlies. It is the stepping stone of every successful restaurant owner in the world. As
for the customers eating is indeed a necessity but cooking satisfying foods is an art.

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EXTERIOR DESIGN

Figure 4.22: BTE Exterior

The figure above shows the exterior design of the Bready to Eat's Store located near
the Seven-Eleven branch in Bataan National High School. It is designed with a glass wall
with a sliding door in order for the customers to openly see what's inside. It is also the
business strategy to attract prospective customers through the glass because they can see
how tasty foods in BTE are by seeing how delighted and satisfied the customers inside
the store.

Plant Size and Operation Schedule

The land area is about 80 square meters which is suitable for the operations. The
said area is situated near the location of the targeted market such as Bataan National High
School.
The target operating days of the company’s operation will be 200 days in a year. The
operation schedule is from 8:00 in the morning until 6:00 in the afternoon.

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ADMINISTRATIVE EQUIPMENT AND FACILITIES

The kind of workplace affects the employees’ attitudes towards work. Having a
comfortable physical environment of the workplace greatly affects the positivity within a
firm. A clean work environment without much clutters allows employees to focus on
their goals, which then leads to the organization’s success.

Equipment Useful
Cost (in
Image Quantity Unit Cost Life Source
and Devices pesos)
(Years)

Sandwich WorlFlex
3 1 500.00 4 500.00 3
Maker Trading

Food WorlFlex
1 15 000.00 15 000.00 10
Warmer Trading

6 cu. Ft
Fujidenzo Emilio S.
1 13 950.00 13 950.00 10
Freezer Lim

Juice WorlFlex
3 1 550.00 4 650.00 5
Dispenser Trading

Emilio S.
Wall fans 4 800.00 3 200.00 10
Lim

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Fire
Extinguisher 1 1 200.00 1 200.00 10
10lbs

Exhaust Fan 2 630.00 1 260.00 5

Television 1 16 990.00 16 990.00 15

TOTAL 15 51 620.00 60 750.00

Table 4.8: Administrative Equipment

The table shows the summary of the equipment to be employed by the business in
its operation process and its corresponding specifications such as the number of units,
unit cost, total cost, and its useful lives.

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Type/Name Picture Unit Unit Cost Useful Source

Cost (in Life
(in Pesos) (Years)
Pesos)
Dining Table 2 5000 10000 10 Quezon’s
Furniture

Domestic 4 7000 28000 15 Quezon’s

Sofa Furniture

Barello 1 5000 5000 10 Quezon’s

Dining Table Furniture
(black)
Panton Chair 3 1000 3000 10 Quezon’s
Furniture

Original 12 1200 14400 10 Quezon’s

Barstool, Furniture
Black Ash

Black Gloss 3 5500 16500 10 Quezon’s

and Glass Furniture
Table

Bar Counter 1 9600 9600 10 Quezon’s

Furniture

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Long 2 3000 6000 15 Quezon’s

Proaktiv- Furniture
Kitchen

Kitchen 2 3000 6000 10 Quezon’s

Cabinet with Furniture
2 Doors

Kitchen Tall 1 3500 3500 10 Quezon’s

Cabinet Furniture

Kitchen Wall 1 3500 3500 10 Quezon’s

Cabinet with Furniture
Glass

Kitchen 1 2750 2750 10 Quezon’s

Table Furniture

TOTAL 37 50 108
050.00 250.00

Table 4.9: Furniture and Fixtures

The table shows the summary of the furniture and fixtures to be employed by the
business in its operation process and their corresponding specifications such as the
number of units, unit cost, total cost, and its useful lives.

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Plant Location

The proposed location of Bready to Eat Co. is to be established near the 7 Eleven
building in Roman Super Highway, Tenejero, Balanga City, Bataan. The said location
site has a total commercial space area of 80 square meters that is enough to accommodate
the establishment.

There are some factors considered in choosing the site. The most known landmark
that would help to easily identify the location of the Bready to Eat is the Bataan National
High School. In addition, the location will also provide access to some necessary things like
electricity and water. Bready to Eat Co. can also easily access the supplies needed since the
market is just a few minutes away from the site. Furthermore, the area is strategically located
near the school and the main road of Balanga City. The said location is located near the
targeted market which is the students of Bataan National High School who aged 14-19 and
people who pass by and go using the Roman Super Highway.

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CHAPTER 5

FINANCIAL STUDY

Financial Information is an essential part of a business. It determines the financial

health and stability of a company. It is the basis of the decision-making process and it
determines future earnings and expenses. Financial Information also evaluates the
liquidity, profitability, financial strength and efficiency of the business. Hence, it helps
creditors have a comprehensive look at the financial health of a business and it helps
determine if the business represent s a good credit risk. For the investors, it helps obtain
valuable information used in valuation and credit analysis of company. It also determines
asset's value, financial sources and helps estimate risks in the business.

Major Assumptions

Sales

All sales are made in cash.

Cash and Cash Equivalents

The business has the policy to maintain only P 150,000 as Cash on hand
maximum, P 300,000 for Cash in Bank.

Pre-Operating Costs

Pre-Operating cost is fully charged against revenue earned during the first year of
operations.

Salaries

There will be an increase of 10% in salaries of all employees starting in 2024.

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Property, Plant, and Equipment

All Property, Plant, and equipment items are all acquired during pre-operational.
The method used in depreciation is straight-line method with items estimated useful years
from 5 years to 20 years and scrap values of 5% of the original unit cost.

Office Supplies

Annually, supplies in the amount of P 20,000 is acquired to which 80% is

assumed to be utilized every year.

Withdrawals

The owner is allowed to make a withdrawal of Php 750,000 annually, it is

assumed that the owner had made withdrawals for personal use.

Project Cost

Before the start of the normal operations of Bready to Eat, a formal organization
of the business took place with the acquisition of property, plant and equipment, business
location and employing labor force. Several activities were also taken. Hence, prior to the
normal operation, various costs were incurred and these costs were aggregated that would
be the project cost or the initial capital requirement to start the business operations.

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BREADY TO EAT
Project Cost
December 31, 2019

A. Fixed Asset Investment

Furniture and Fixtures P 108,250.00

Equipment 60,750.00

TOTAL P 169,000.00

PRE-OPERATING COSTS

Project Conceptualization P 20,000.00

Conducting research and strategies 10,000.00
Business Location and Renovation 100,000.00
Registration and Licensing 26,619.00
Selection of Suppliers 10,000.00
Order and Testing of Materials 50,000.00
Hiring of Employees 5,000.00
Orientation of Employees 5,000.00
Marketing Promotion 10,000.00
Finalizing Business 15,000.00
Trial Run 15,000.00
TOTAL P 266,619.00

INVESTMENT COST
Fixed Assets P 169,000.00
Pre – Operating Costs 266,619.00
Initial Working Capital 164,381.00
Total Investment Cost P 600,000.00

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BREADY TO EAT
Pre-Operating Statement of Financial Position
December 31, 2020

Current Asset
Cash and Cash Equivalents P 144,381.00
Supplies 20,000.00
Organizational Costs 266,619.00
Total Current Asset P 431,000.00

Non-Current Asset
Property, Plant and Equipment P 169,000.00
Total Current Asset P 169,000.00

TOTAL ASSET P 169,000.00

Liabilities and Equity

Capital P 600,000.00

TOTAL LIABILITIES AND EQUITY P 600,000.00

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BREADY TO EAT
Pre-Operating Statement of Cash Flow
December 31, 2020

Operating Activities
Payment of Supplies P 20,000.00
Payment of Pre-Operating Cost 266,619.00
Net Cash Flow from Operating Activities P (286,619.00)

Investing Activities
Acquisition of Equipment P 60,750.00
Acquisition of Furniture and Fixtures 108,250.00
Net Cash Flow from Investing Activities (169,000.00)

Financing Activities
Owner’s Contribution P 600,000
Net Cash Flow from Financing Activities
Net Increase in Cash and Cash Equivalents P 144,381.00
0
P 144,381.00

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