Kaiw Bed and Breakfast Industry Overview

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KAIW BED AND BREAKFAST
BY:
Sha Nicole V. Atas
Rever P. Dawilan
Rodel E. Gayo
Maria Carissa Gordovez
Rommel P. Nierves
Sean Tyron D. Tomas
UNIVERSITY OF BAGUIO
MAY 2019
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Table Of Contents
Executive Summary.............................................................................................................1
I. Introduction
– Description of the Industry......................................................................................4
– Description of the Proposed Business......................................................................6
– Vision, Mission And Objectives..............................................................................7
– Business Logos........................................................................................................8
II. Market Feasibility Study
– SWOT Analysis.....................................................................................................11
– The Market............................................................................................................15
– The Competition....................................................................................................17
– Marketing Mix.......................................................................................................20
– Sources of Revenue...............................................................................................26
– Sales Projection.....................................................................................................27
III. Technical Feasibility Study
– Location Map with Photo Documentation........................................................... 32
– Business floor plans and Perspective.................. ……….………………….…...33
– List of Machineries, Equipment, Tools, Furniture, and Fixtures .........................39
– List of Suppliers………………………………………………………………….49
IV. Operational Feasibility Study
– Business Structure.................................................................................................53
– Organizational Chart.............................................................................................54
– Work Schedule…………………………………………………………………..55
– List of Personnel Requirement…………………………………………………..56
– Job Description and Job Specification..................................................................58
– Corporate Social Responsibility............................................................................79
V. Financial Feasibility Study
– Pre Operational Expense......................................................................................81
– Income Statement.................................................................................................81
– Balance Sheet.......................................................................................................82
– Cash Flows............................................................................................................83
– Business Ratio and Analysis...............................................................................103
VI. Conclusion................................................................................................................104
VII. Future Plans.............................................................................................................104
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VII. Appendices
– Food Costing........................................................................................................106
– Beverage Costing……………………………………………………………….134
– Tariffs rates……………………………………………………………………..144
– Brochures…………………………………………………………………….....145
– Menu Folder…………………………………………………………………….146
– Website…………………………………………………………………………148
– Collaterals............................................................................................................149
– Notes to Balance Sheet…………………………………………………………161
– Schedules to Income Statement………………………………………………...162
– Uniform........................................................................... ………………………163
– Photo Documentation..........................................................................................166
– Business Documents............................................................................................167
1
EXECUTIVE SUMMARY
The proposed business will be named as Ka-iw Bed and Breakfast. “Ka-iw” comes from
a Cordilleran language “Kankana-ey” meaning “tree/wood”. The establishment has a
theme of modern Cordilleran log cabin. The establishment is a bed and breakfast that will
strive to create memorable experiences to its guests. The bed and breakfast has a total of
10 rooms consisting of 4 standard rooms (The Pine), 3 deluxe rooms (The Alnus), and 3
family rooms (The Gmelina). The establishment also has a café named KapeHuyan
which will delight guests’ taste and preference of food and beverages. KapeHuyan comes
from a two word “Kape” and “Kahuyan” meaning “kape sa kahuyan” or coffee in the
setting of trees.
Ka-iw Bed and Breakfast will be targeting families, businessmen, and professionals, local
tourists and international tourists. To be able to achieve its goal, be competitive and
ensure profitability, the bed and breakfast will establish marketing tools such as
advertisement through social media, flyers, brochures, business cards, tarpaulin, and
radio for the bed and breakfast to be known.
The sources of revenue of the Ka-iw Bed and Breakfast will be coming from its room
accommodations and food and beverage offered by KapeHuyan. Other sources of
revenue will be coming from the rental of souvenir shop.
The proponents are aware that competition exists especially in the hospitality industry.
Among its competitors are The Forest House, Le Monette Bed and Breakfast, Pines View
Hotel and many more, therefore, Ka-iw Bed and Breakfast will execute promotions,
discounts and will constantly innovate its products and services offered to the guests.
Ka-iw Bed and Breakfast will be located at 10 General Lim Street, Kisad Road, Legarda,
Burnham, Baguio City. It has a total land area of 771 square meters and it is lease for PhP
185,000.00 for a month and that would be PhP 2,220,000.00 per year.
KapeHuyan has a total of fifty (50) seating capacity. Its operating hours is from 5:00 a.m.
to 11:00 p.m. and its business hour will be 6:00 a.m. to 10:00 a.m.
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The establishment will be having a total of 31 employees from the bed and breakfast to
the café. These are the one (1) Operations Manager, one (1) Assistant Manager, four (4)
Front Desk Clerks, one (1) Purchaser, two (2) Bellman, three (3) Room Attendant, one
(1) Head Cook, four (4) Cooks, four (4) Waiter, two (2) Kitchen Steward, three (3)
Cashier, three (3) Barista, one (1) Bookkeeper and one (1) Maintenance Crew.
Ka-iw Bed and Breakfast will operate after five (5) years. With the feasibility research
and study of the business proposition presented, proponents conclude its viability.
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INTRODUCTION
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DESCRIPTION OF THE INDUSTRY
A Bed and Breakfast is a sort of hybrid between a luxury hotel and a private
home, embodying the best of both worlds. A Bed And Breakfast is generally a small
establishment with four to 10 guest rooms instead of the 50 to 100 or more found at most
hotels. The owners live on-site and interact with travelers as if they were invited guests
rather than anonymous temporary room numbers. And guests are treated to lots of little
deluxe touches like chocolates on their pillows, turn-down service, and beauty products.
And, of course, there's the "breakfast" in Bed and Breakfast, a sumptuous home-
cooked repast that comes with the price of the room and is served each morning in a
communal dining room or in the guest's own quarters. Bed and Breakfasts also tend to
feature frosty glasses of iced tea or lemonade on the porch on hot summer afternoons;
cups of cocoa after sleigh rides on wintry afternoons; plates of cookies in the kitchen; and
wine and cheese in the parlor on dusky evenings--all a part of the room rate.
No wonder Bed and Breakfasts are so popular then becoming more so all the
time. According to the Santa Barbara, California-based Professional Association of
Innkeepers International (PAII), in 1980 there were a relative handful of Bed and
Breakfasts/country inns--1,000 properties that hosted 1 million guests. At the latest count,
the turn of the millennium, that figure had swelled to 28,000 properties hosting 50.5
million guests.
Average occupancy, or number of rooms filled on a daily basis, according to

PAII, has skyrocketed along with the number of available properties, increasing from 45
to 50 percent in a recent four-year period.
A Bed and Breakfast (typically shortened to B&B or Bed and Breakfast) is a

small lodging establishment that offers overnight accommodation and breakfast. Bed and
Breakfast is also used to describe the level of catering included in a hotel's room prices,
as opposed to room only, half-board or full-board.
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Bed and breakfast is a system of accommodation in a hotel or guesthouse, in

which you pay for a room for the night and for breakfast the following morning.
The abbreviation B&B is also used.
Bed and Breakfast accommodations, also called B&B, can broadly be defined as
independent small properties offering overnight lodging and breakfast in a home-like
setting. By their nature, bed & breakfasts generally have fewer guest rooms and are more
intimate than traditional hotels, motels, lodges, and resorts.
According to the Philippine Department of Tourism, Bed and Breakfast hotels

usually are converted houses, historical buildings that offer rentable rooms to guest. The
number of guest rooms in this category ranges from 20 to 30 guestrooms and may offer
limited but homey food and beverage service.
Reference: Department of Tourism CAR

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DESCRIPTION OF THE PROPOSED BUSINESS
The proposed business is intended for use as a Bed and Breakfast and will be called
Ka-iw Bed and Breakfast. A Bed & Breakfast accommodation (B&B) is defined as an
independent small property which offers overnight lodging and breakfast in a home-like
setting. Also, bed and breakfasts usually have the hosts/owner living in it for they are
often private family homes that typically has four to eleven rooms.
In this regard, Ka-iw Bed and Breakfast requests for a ten room Bed and Breakfast that
incorporates a homey and incorporates modern Cordilleran log cabin design.
The Ka-iw Bed and Breakfast will be a lodging facility offering standard
accommodation, serving nutritious organic food and beverage in affordable price and one
of a kind Cordilleran delis and souvenirs.
Ka-iw Bed and Breakfast will be located at 10, General Lim Street, Kisad Road, Legarda,
Burnham, Baguio City, Philippines, 2600. It has a total of 771 square meters with a total
value of Php 185,000.00 per month and offers enough parking space for at least
maximum of 15 cars. The tourist attraction located near the establishment is Burnham
Park and is near the central business district where SM City Baguio is located. In order to
introduce the business to the people, it will be marketed through the use of social media
platforms such as Facebook, Instagram, and Twitter.
Ka-iw Bed and Breakfast will be operational in the year of 2024. The rooms will
accommodate a maximum of 32 people, the café will be having a seating capacity of 50
and will operate from 5:00 a.m. to 11:00 p.m.
Reference: Department of Tourism Philippines

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VISION, MISSION AND OBJECTIVES
Vision
Ka-iw Bed and Breakfast envisions itself to be known as a local lodging providing
modern Cordilleran log cabin inspired accommodation, serving appetizing flavorful foods
and thirst quenching beverages and delivers a remarkable service.
Mission
Ka-iw Bed and Breakfast aims to:
• provide a first class Cordilleran experience type of accommodation;

• offers a delightful palatable food serving mouth-watering cuisines and
rejuvenating beverages; and
• deliver magnificent service creating guests satisfaction.
Objectives
The Ka-iw Bed and Breakfast commits itself to:
• continually improve lodging accommodation by keeping up-to-date hospitality

trends;
• consistently ensures guests satisfaction by serving quality food and beverages at a
reasonable price; and
• upholds honesty and continuously provide a service beyond expectation
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BUSINESS LOGO
Bed and Breakfast Logo
Figure 1: Bed and Breakfast Logo
The proposed business name of the Bed and Breakfast is “Ka-iw” a “Kankana-
ey” word which means “wood”. The white background signifies safety at the same time it
purifies the negativities that our customer may encounter. The light and green color
represents the city of Pines on where our establishment located. And our tagline means
that all our valued customer will come back again in order enjoy, experience and be
satisfied again with our services.
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Café Logo
Figure 2: Café Logo
The proposed name of our café is “Kape Huyan” means having a coffee in the
woods. “Kape” is a Tagalog term for coffee while Huyan comes from the Tagalog word
kakahuyan which means forest. The round shape wood with a color of light and dark
brown symbolizes well rounded connections and natural way of service that we offer to
our valued customer. Coffee cup signifies coffee and comfort we serve. The red orange
color represents warmhearted which we welcome our customer with our wide open arms.
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MARKET
FEASIBILITY
STUDY
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SWOT ANALYSIS
Strengths Weaknesses Opportunities Threats

Unique facilities New in the market. Baguio as a tourist Changing
and amenities destination and preferences of
growing number of guests.
tourists in the city.
Location is near the High Initial Festivals and Competition and

central business investment holidays in the city. presence of other or
district. nearby lodging
establishments.
Competitive Limited number of High demand of Tourist that

employees rooms. universities offering preferably stays on
hospitality and hotel rather than bed
tourism courses. and breakfast
accommodation.
Table 1: SWOT Analysis

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STRENGTHS
1. Unique facilities and amenities.
Ka-iw Bed and Breakfast will have facilities like coffee shop and souvenir
shop. Our facilities will give the best Cordilleran experience for the guest
because of the ambiance of the place and the new amenities that will be
providing. The new facilities and amenities will be a reason for tourist and
guests to be attracted.
2. Location is near the central business district.
The location of Ka-iw Bed and Breakfast is surrounded by nature thus

providing the guest with quiet and undue disturbance from the city. The
bed and breakfast is also located along the road providing the guest with
quick access for transportation going to the central business district.
3. Competitive Employees
The employees of Ka-iw Bed and Breakfast will undergo strict trainings
and tests focusing on guest service and skills before they are completely
employed by the management.
WEAKNESSES
1. New in the market.
Ka-iw Bed and Breakfast is new in the industry and competition will be
tough. Therefore, most people are not familiar with the establishment
unlike its competitors who already established their name, reputations and
their customers. To counterplan this weakness the establishment will focus
its effort on advertising using different kinds of promotional materials and
media. With intensive use of social media and other promotional materials
the bed and breakfast could gain popularity in a short period of time.
It will also give discounts on its facilities to entice people to visit the
establishment.
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2. High Initial investment

Ka-iw Bed and Breakfast structure will start from demolition and then
proceed to the building of the establishment. The facilities and amenities
will also be new so that the establishment can attract many tourists. It
means that you need to allocate money for each. The counterplan for this
weakness is you need to have a financial plan to ensure that your budget is
evenly spread over all areas of the business.
3. Limited number of occupancies

Ka-iw Bed and Breakfast will only provide 10 different type rooms for the
guests. The less rooms provided means it has limited amount of sales for
the establishment. The counterplan for this weakness is that the proposed
business will be purchasing land and lots near the establishment to further
expand the establishment’s facilities that could result to successfully
accommodating many guests and customers.
OPPORTUNITIES
1. Baguio as a tourist destination and growing number of tourists in the city.
Baguio City itself is a popular tourist destination especially during

weekends, holidays and summer. During this time a lot of tourist will visit
the city to experience its unique cool climate and also to escape from the
heat on the lowlands. The Summer Capital of the Philippines is Baguio
city due to its cold climate which makes tourist always want to go back
that results to a stable and increasing number of visitors.
2. Festivals and holidays in the city.
With the popularity of the Panagbenga festival in the city, many local,
domestic or even international tourists visit Baguio City which means that
it is an opportunity for the bed and breakfast to provide accommodation
and food.
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3. High demand of universities offering hospitality and tourism courses.
It is such an opportunity for the bed and breakfast to accommodate

hospitality graduates to be the potential employees of the establishment
and it also be a training ground for the students when taking up their
practicum/on-the-job training.
THREATS
1. Changing preferences of guests.
Guest changing preferences can affect the bed and breakfast. The bed and
breakfast can lost some of its guests. To counter the threats, the
bed and breakfast will offer affordable promotions that can entice the
guest to visit the establishment.
2. Competition and presence of other or nearby lodging establishments.
Some guests that are conscious on their financial will prefer to avail
cheaper rates of nearby competitors so as a counterplan, the establishment
will come up with different promos and also provide higher quality of
services.
3. Tourist that preferably stays on hotel rather than bed and breakfast
accommodation.
Hotels are the known as the number one lodging facility in the hospitality
industry comparing to bed and breakfast, transient houses, inns, and the
like. Guests that prefer hotel will now become a threat for the
establishment and also the potential growth of Ka-iw Bed and Breakfast.
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THE MARKET
Ka-iw Bed and Breakfast Target Market
Local Tourist
11%
International Domestic Tourist

Tourist
25% International Tourist
Local Tourist
Domestic Tourist
64%
Figure 3: Target Market
Statistical Data
VISITOR ARRIVALS BY TYPE OF TOURISTS BY QUARTER

BAGUIO CITY, 2006 - 2014
Year/
Domestic Foreign Balikbayan TOTAL
Quarter
2006 670,073 30,919 8,679 709,671

Q1 154,100 7,676 919 162,695
Q2 203,559 7,322 1,190 212,071
Q3 126,380 6,581 2,021 134,982
Q4 186,034 9,340 4,549 199,923
2007 750,237 34,810 9,501 794,548

Q1 211,345 9,909 3,294 224,548
Q2 206,588 8,528 2,199 217,315
Q3 166,563 8,277 1,200 176,040
Q4 165,741 8,096 2,808 176,645
2008 765,853 45,460 3,662 814,975

Q1 179,339 18,076 1,365 198,780
Q2 226,153 8,425 592 235,170
Q3 163,372 9,478 749 173,599
Q4 196,989 9,481 956 207,426
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2009 729,429 32,385 8,373 770,187

Q1 188,295 11,103 2,892 202,290
Q2 210,200 8,029 1,885 220,114
Q3 170,508 6,966 2,878 180,352
Q4 160,426 6,287 718 167,431
2010 702,629 32,399 3,358 738,386

Q1 191,073 9,359 802 201,234
Q2 191,194 7,519 684 199,397
Q3 151,355 7,238 1,184 159,777
Q4 169,007 8,283 688 177,978
2011 523,116 25,106 4,275 552,497

Q1 140,651 6,541 1,522 148,714
Q2 157,391 6,248 777 164,416
Q3 95,459 6,301 1,208 102,968
Q4 129,615 6,016 768 136,399
2012 584,932 28,931 3,216 617,079

Q1 152,777 8,499 1,368 162,644
Q2 170,726 8,641 629 179,996
Q3 100,352 5,199 158 105,709
Q4 161,077 6,592 1,061 168,730
2013 802,223 38,607 2,643 843,473

Q1 214,605 8,535 1,648 224,788
Q2 205,018 7,483 609 213,110
Q3 154,652 7,962 203 162,817
Q4 227,948 14,627 183 242,758
2014 898,442 33,522 328 932,292

Q1 228,553 10,752 212 239,517
Q2 234,688 8,226 56 242,970
Q3 168,220 6,281 44 174,545
Q4 266,981 8,263 16 275,260
Source: Department of Tourism

Table 2: Statistical Data
Target Market.
• Domestic Tourist
Domestic tourists are targeted and usually travel for some
reasons such as recreation, visiting places and do activities and
sightseeing. The tourists are ready and willing to learn the
language and the culture of every place they visit. Tourists go to
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Baguio because of its cool climate, rich culture and tourist’s spots.
Ka-Iw Bed and Breakfast is the best place to stay for them to enjoy
their vacation and needs.
• International Tourist
International Tourist are also targeted because this are

the tourist who wants to learn new and to develop their
cultural sensitivity and also can build traveling confidence
alone in which Ka-iw Bed and Breakfast is the best for them
to enjoy their travel.
• Local tourist
Ka-Iw bed and breakfast is willing to cater local

tourist which they want to experience the new found
environment outside their homes.
THE COMPETITION
Name Address Classification
Le Monette Bed and Breakfast 112 Bright red street 2-Star, Bed and Breakfast
corner,
Dr. Cariño street, Lower

Q.M. , Baguio City
Forest House Bed and Breakfast Loakan Road, Camp John 3-Star, Bed and Breakfast
Hay, Baguio City
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Pines View Hotel 24 Legarda Rd, Brgy. 3- Star, Hotel

Burnham-Legarda,
Baguio City
Crown Legacy Hotel Corner Montinola Street, 3- Star, Hotel

Kisad Road Baguio City
Table 3: The Competitors
DIRECT:
1. Le Monette Bed and Breakfast
Description:
The bed and breakfast offers a restaurant. Wireless internet is complimentary. This
Baguio bed and breakfast also offers karaoke and a garden. Limited complimentary
onsite parking is available on a first come, first-served basis. Le Monette B&B has
designated areas for smoking.
Counter plan:
Ka-iw Bed and Breakfast has a wide variety of unique rooms that can make the guests be
more relaxed. Employees are very well trained to serve the guests so that they can have a
more a good memory in staying in our hotel.
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2. Forest House Bed and Breakfast
Description:
Forest House was born of a concept to capture the very essence of Baguio City.
According to their page it is a place to escape the harshness of reality and take time out
for a breath of fresh air and a place where you can sit back and relax.
Counter plan:
Ka-iw Bed and Breakfast has unique concept- a modern Cordilleran log cabin. It offers
different unique rooms that have different amenities like mini-bar, flat screen TV’s and
many more. It is also near the central business district and near the most visited park in
Baguio which is the Burnham Park. Room service is also available 24/7.
INDIRECT:
1. Pines View Hotel
Description:
This hotel is a 7-minute walk from Burnham Park and 6 km from the observation deck at
Mines View Park. Simple down to earth rooms have flat screen TVs, free Wi-Fi and
minibar. Upgraded quarters add verandas, living rooms and kitchenettes. Some have
balconies. Room service is available 24/7.
Counter plan:
Ka-iw bed and breakfast offers relatively low and more affordable rooms. The ambiance
compared to other hotels will give you the Baguio experience because of the styles of the
rooms and the hotel itself.
2. Crown Legacy Hotel
Description:
The hotel has a spa center and sauna and guests can enjoy a meal at the restaurant or a
drink at the bar. Every room comes with a flat-screen TV. Extras include bath robes,
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slippers, and free toiletries. You will find a 24-hour front desk and gift shop at the
property. Burnham park is 701 m from the hotel, while Session Road is 901 m away.
Counterplan:
Ka-iw bed and breakfast has a café that offers cordilleran food and beverages that the
guest will never forget. The ambiance of the place will give memories that the guest will
never forget.it also has a souvenir shop that will offer cordillera products to the guests.
MARKETING MIX
Product
ROOMS
Ka-Iw Bed and Breakfast will provide its guests with comfortable and relaxing
rooms that will allow them to experience and feel a true Baguio sensation. Ka-Iw Bed
and Breakfast has a total of ten (10) rooms. There are four (4) Standard Rooms called
The Pine, three (3) Deluxe Rooms called The Alnus, three (3) Family Room called The
Gmelina.
SALES PROJECTION
ROOM SALES
ROOMS NO. OF ROOMS ROOM RATE ESTIMATED
DAILY RATE
THE GMELINA 3 7,900.00 23,700.00
(Family Room)
THE ALNUS 3 6.600.00 19,800.00
(Deluxe Room)
THE PINE 4 4,700.00 18,800.00
(Standard Room)
TOTAL 10 62,300.00
Table 4: Marketing Mix Products-Rooms
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ROOM AMENITIES
Standard
ITEM Family Room Deluxe Room Room
(The Gmelina) (The Alnus) (The Pine)
No. of Beds 1Q,1DB 2DB 2SB
No. of Occupants 3-5 4 2
42” Flat Screen TV w/ cable 1 1 1

Single Sized Bed - - 2
Double Sized Bed 1 2 -
Queen Sized Bed 1 - -
Pillow 4 4 2
Pillowcase 4 4 2
Throw Pillows 4 4 2
Mattress 2 2 2
Duvet/Filler 2 2 2
Duvet Cover 2 2 2
Bed sheet 2 2 2
Bed Spread 2 2 2
Side Tables/Drawer 1 1 1
Vanity Mirror & Drawer 1 1 1
Luggage Rack 1 1 1
Lamp Shades (Wall-Mounted) 2 2 2
Notepad 1 1 1
Pen 1 1 1
Comment Card 1 1 1
Closet 1 1 1
Vault 1 1 1
Hangers 5 4 2
Cafe Menu 1 1 1
Wall Clock 1 1 1
Trash Bin 2 2 2
Highball Glass 4 4 2
Complimentary Water 5 4 2
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(glass bottled)
Hot and Cold Shower 1 1 1
Hot and Cold Faucet 1 1 1
Toilet with bidet 1 1 1
Lavatory 1 1 1
Bath Soap 5 4 2
Hand Soap 5 4 2
Shampoo & Conditioner 5 4 2
Shower Cap 5 4 2
Dental Kit 5 4 2
Grooming Kit 5 4 2
Slippers 5 4 2
Bath Towel 5 4 2
Face Towel 5 4 2
Hand Towel 5 4 2
Bath Mat 1 1 1
Bathroom Tissue 1 1 1
Facial Tissue 1 1 1
Laundry Bag 1 1 1
Ceiling Fan 1 1 1
Sheer Curtains 1 1 1
Heavy Curtains 1 1 1
Bathroom Mirror 1 1 1
Fire Extinguisher 1 1 1
Voucher 5 5 5
Table 5: Marketing Mix Product-Amenities
Facilities Capacity Operating Hours Business Hours
Café 50 6:00 AM -11:00 PM 7:00 AM – 10:00 PM
Souvenir Shop 7:00AM- 6:00PM 8:00 AM – 5:00 PM
Table 6: Marketing Mix Product-Facilities

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Price
Ka-iw Bed and Breakfast will offer affordable reasonable price to its valuable guests. The
prices are based on the average rate of Bed and Breakfast current prices in Baguio City.
Also, the prices of the rooms will depend on the peak and lean season rates. During these
months tourism activities in the city are at its peak. During lean season the bed and
breakfast may offer discounts to ensure guest bookings.
Place
Ka-iw Bed and Breakfast will be located along 10 General Lim Street, Kisad Road,
Legarda, Baguio City. It has a total land area of 771 square meters and it is for lease at
PhP 185,000/month. The location is near the city center or the central business district
and the famous tourist spot in the city which is Burnham Park that is perfect spot to the
potential guests who would like to visit.
Programming
These are designed to increase customer spending or length of stay, or to add to the
appeal of packages and to promote the bed and breakfast itself.
MONTH PROMOTION
January Baro Nga Tawen!
February Ayaten Nights
March Panagradwar
April Imbaya Festifeels
May Celebration of Tribes
June Pride Month Celebration
July Cordillera Day Special
August Salute our community heroes!
September Fruit Festival
October Buan iti Alitao ken ni Ikit
November Kulaw-aw Month
December Krismas Kasin
Table 7: Marketing Mix Programming-Monthly Promotion
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➢ January: Baro Nga Tawen!

o Promo: Egg nog contest for PhP150.00 per person and get a free reusable
straw
➢ February: Ayaten Nights
o Promo: Valentine dinner for PhP1299.00/couple with free bottle of wine
➢ March: Panagradwar
o Promo: Buy any specialty drink for PhP150.00
➢ April: Imbayah Festifeels (Ifugao)
o Promo: Chef’s special for PhP349.00 per person
➢ May: Celebration of Tribes
o Promo: Enjoy a specialty drink for PhP120.00
➢ June: Pride Month Celebration
o Promo: Book any room for 1 night, get the next night at 30% off.
➢ July: Cordillera Day Special
o Promo: Barkada package, 30% off on all rooms
➢ August: Salute our community heroes!
o Promo: 30% off in all rooms
➢ September: Fruit Festival (Sablan)
o Promo:Get a bowl of Fresh Fruit Salad from Salad for P150.00
➢ October: Buan iti Alitao ken ni Ikit
o Promo: Dine with grandparents for a special menu at PhP499.00 per
person and get a free mug
➢ November: Kulaw-aw Month
o Promo: Trick or treat for PhP249.00 and get a free slice of Halloween cake
➢ December: Krismas Kasin
o Promo: Christmas party for PhP999.00 per person and get a free gift
People
The proposed business will be hiring highly professional, self-oriented and well-trained
people that will provide the guest’s expectation when it comes to services. Involved
people will ensure guest satisfaction, deals and handle guest complaints. Employees who
25
are selected, recruited and hired will be dealing with seminars and proper training
programs to enhance their skills and broaden their knowledge to guarantee excellence in
service. Ka-iw Bed and Breakfast target market are mainly domestic tourists which
includes of mostly families. Ka-iw also targets foreign tourists and balikbayans.
Partnership
Baguio City Government Ka-Iw Bed and Breakfast will be partnering

with the City of Baguio. Baguio City is the
Summer Capital of the Philippines making
it a place that should be well maintained
and developed.
Ka-Iw Bed and Breakfast will benefit from

the developments and changes that the
government will create for the City and on
the other hand will help the City of Baguio
cater to tourists who are known as the heart
and soul of the tourism industry.
Universities Ka-Iw Bed and Breakfast will be partnering

to different universities, as the training
ground for the students who will be having
their On the Job Training.
Trip Advisor Philippines Ka-Iw bed and Breakfast will be partnering

to Trip Advisor Philippine to help us
promote the business in the internet
Travel and Tours Ka-Iw Bed and Breakfast will be partnering

with the travel and tour agency. We will
refer our guest to the agency for travel and
tours and in return, they will refer our B&B
for our accommodation.
Table 8: Marketing Mix Partnership

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SOURCES OF REVENUE
Sources Of Revenue
1%
46%
53%
Rooms
Café
Souvenir
Figure 4: Sources of Revenue

27
SALES PROJECTION
ROOM SALES
ROOMS NO. OF ROOMS ROOM RATE ESTIMATED

DAILY RATE
THE GMELINA
(Family Room) 3 7,900.00 23,700.00
THE ALNUS
(Deluxe Room) 3 6.600.00 19,800.00
THE PINE
(Standard Room) 4 4,700.00 18,800.00
TOTAL 10 62,300.00
Table 9: Sales Projection-Room Sales
ESTIMATED DAILY ROOM REVENUE
MONTH NO. FORECASTED ESTIMATED ESTIMATED

OF OCCUPANCY RATE DAILY MONTHLY
DAYS REVENUE ROOM
REVENUE
January 31 55% 55,330.25 943,380.76
February 28 55% 55,330.25 943,380.76
March 31 45% 55,330.25 771,857.00
April 30 55% 55,330.25 943,380.76

28
May 31 25% 55,330.25 428,809.44
June 30 30% 38,731.18 348,580.62
July 31 35% 38,731.18 420,233.30
August 31 30% 38,731.18 360,200.00
September 30 35% 38,731.18 406,677.39
October 31 35% 55,330.25 600,333.21
November 30 45% 55,330.25 746,958.38
December 31 55% 55,330.25 943,380.76
TOTAL 597,566.72 7,857,170.38
Table 10: Sales Projection-Estimated Daily Room Revenue
30% Discount for June to September
Estimated Annual Room Revenue
FOOD AND BEVERAGE SALES
Meal Time Turnover Covers Average Check Estimated Daily

Revenue (PHP)
Breakfast .5 25 250 6,250.00
Lunch 1 50 350 17,500.00
Dinner 1 50 350 17,500.00
TOTAL 41,250.00
Table 11: Sales Projection-Food and Beverage Sales

29
Month No Of. Forecasted Estimated Estimated

Days occupancy rate Daily Rate Monthly
Revenue
January 31 50% 41,250.00 639,375.00
February 28 48% 41,250.00 554,400.00
March 31 45% 41,250.00 575,437.50
April 30 45% 41,250.00 556,875.00
May 31 40% 41,250.00 511,500.00
June 30 40% 41,250.00 495,000.00
July 31 40% 41,250.00 511,500.00
August 31 38% 41,250.00 485,925.00
September 30 35% 41,250.00 433,125.00
October 31 50% 41,250.00 639,375.00
November 30 55% 41,250.00 680,625.00
December 31 55% 41,250.00 703,312.50
TOTAL 6,786,450
Table 12: Sales Projection-Estimated Annual Food and Beverage Revenue
Estimated Annual Food and Beverage Revenue

30
SOUVENIR SHOP RENTAL SALES
Months Estimated Rental Sales

January 15,000.00
February 15,000.00
March 15,000.00
April 15,000.00
May 15,000.00
June 15,000.00
July 15,000.00
August 15,000.00
September 15,000.00
October 15,000.00
November 15,000.00
December 15,000.00
Total Annual Revenue 180,000.00
Table 13: Sales Projection- Estimated Annual Souvenir Shop Rental Sales
Estimated Annual Souvenir Shop Rental Sales
.
31
TECHNICAL
FEASIBILITY
STUDY
32
DESCRIPTION OF THE LOCATION
The proposed Bed and Breakfast will be located at General Lim Street, Baguio City
which is appropriate for the establishment potential guest while also giving accessibility
of being near the Burnham Park. The total land area of the location is 771 square meter.
The place offers a secured, quiet place and the natural cold climate of Baguio City.
SITE LOCATION
Figure 5: Site Location-Satellite view
Figure 6: Location-Original Facade

33
Figure 7: Floor Plan-Basement Floor

34
Figure 8: Floor Plan-Ground Floor

35
Figure 9: Floor Plan Second and Third Floor

36
Figure 10: Business Perspective Façade
Figure 11: Business Perspective- Front Desk

37
Figure 12: Business Perspective- Cafe
Figure 13: Business Perspective-Deluxe Room

38
Figure 14: Business Perspective-Standard Room
Figure 15: Business Perspective-Family Room

39
ROOM AMENITIES
ITEMS QUANTITY UNIT COST PROJECTED COST (15% ) TOTAL
Bath Soap 100 PHP 5.00 PHP 5.75 PHP 575.00
Shampoo& Conditioner 100 PHP 11.00

PHP 12.65 PHP 1,265.00
Toilet Tissue 100 PHP 10.00 PHP 11.50 PHP 1,150.00
Dental Kit 100 PHP 15.00 PHP 17.25 PHP 1,725.00
Shower Gel 100 PHP 9.00 PHP 10.35 PHP 1,035.00
Shower Cap 100 PHP 10.00 PHP 11.50 PHP 1,150.00
Shaving Kit 100 PHP 43.00 PHP 49.45 PHP 4,945.00
Laundry Bag 100 PHP 13.00 PHP 14.95 PHP 1,495.00
Bottled Water 100 PHP 10.00 PHP 11.50 PHP 1,150.00
Sachet Coffee 100 PHP 14.00 PHP 16.10 PHP 1,610.00
Sachet Creamer 100 PHP 13.00 PHP 14.95 PHP 1,495.00
Sachet Tea 100 PHP 6.00 PHP 6.90 PHP 690.00
Sachet White Sugar 100 PHP 12.00 PHP 13.80 PHP 1,380.00
Sachet Brown Sugar 100 PHP 15.00 PHP 17.25 PHP 1,725.00
Hanger (12 pcs) 10 PHP 30.00 PHP 34.50 PHP 345.00
Slipper 100 PHP 20.00 PHP 23.00 PHP 2,300.00
Pencil 50 PHP 8.00 PHP 9.20 PHP 460.00
Comment Card 50 PHP 2.00 PHP 2.30 PHP 115.00
Note Pad 50 PHP 18.00 PHP 20.70 PHP 1,035.00
TOTAL 1660 PHP 264.00 PHP 303.60 PHP 25,645.00
Table 14: Room Amenities
40
ROOM AMENITIES
Single Size Bed 15 PHP 13,500.00 PHP 15,525.00 PHP 232,875.00
Queen Size Bed 12 PHP 18,500.00 PHP 21,275.00 PHP 255,300.00
42” Flat Screen TV 10 PHP 31,699.00 PHP 36,453.85 PHP 364,538.50
Lampshade 10 PHP 480.00 PHP 552.00 PHP 5,520.00
Bedside Table 10 PHP 1,147.00 PHP 1,319.05 PHP 13,190.50
Toilet w/ Bidet 10 PHP 6,500.00 PHP 7,475.00 PHP 74,750.00
Bathroom Mirror 10 PHP 1,890.00 PHP 2,173.50 PHP 21,735.00
Water Heater Shower 10 PHP 6,480.00 PHP 7,452.00 PHP 74,520.00
Bed Spread (Single) 20 PHP 2,300.00 PHP 2,645.00 PHP 52,900.00
Bed Spread (Queen) 20 PHP 2,500.00 PHP 2,875.00 PHP 57,500.00
Telephone 10 PHP 1,700.00 PHP 1,955.00 PHP 19,550.00
Hair Dryer 10 PHP 1,500.00 PHP 1,725.00 PHP 17,250.00
Electric Kettle 10 PHP 500.00 PHP 575.00 PHP 5,750.00
Ceiling Fan 10 PHP 1,472.00 PHP 1,692.80 PHP 16,928.00
Roll Away 10 PHP 5,495.00 PHP 6,319.25 PHP 63,192.50
Chair 7 PHP 900.00 PHP 1,035.00 PHP 7,245.00
Working Table 7 PHP 2,549.00 PHP 2,931.35 PHP 20,519.45
Digital Alarm Clock 10 PHP 890.00 PHP 1,023.50 PHP 10,235.00
Vanity Mirror 10 PHP 990.00 PHP 1,138.50 PHP 11,385.00
Vaults 10 PHP 2,599.00 PHP 2,988.85 PHP 29,888.50
TOTAL 221 PHP 103,591.00 PHP 119,129.65 PHP 1,354,772.45
Table 14.1: Room Amenities
41
KITCHEN TOOLS AND EQUIPMENTS

Salt and Pepper Shaker 2 PHP 40.00 PHP 46.00 PHP 92.00
Tong 5 PHP 190.00 PHP 218.50 PHP 1,092.50
Salad Tong 10 PHP 150.00 PHP 172.50 PHP 1,725.00
Chef’s Knife 5 PHP 265.00 PHP 304.75 PHP 1,523.75
Paring Knife 5 PHP 287.00 PHP 330.05 PHP 1,650.25
Boning Knife 5 PHP 310.00 PHP 356.50 PHP 1,782.50
Butcher’s Knife 2 PHP 500.00 PHP 575.00 PHP 1,150.00
Honing Steel 3 PHP 150.00 PHP 172.50 PHP 517.50
Chopping Board 2 PHP 400.00 PHP 460.00 PHP 920.00
Baking Sheet 10 PHP 179.00 PHP 205.85 PHP 2,058.50
Pastry Brush 2 PHP 90.00 PHP 103.50 PHP 207.00
Grill Brush 2 PHP 90.00 PHP 103.50 PHP 207.00
Grater 2 PHP 219.00 PHP 251.85 PHP 503.70
Ice cream Scooper 2 PHP 150.00 PHP 172.50 PHP 345.00
Measuring Spoon 2 PHP 80.00 PHP 92.00 PHP 184.00
Dry Measuring Cup 2 PHP 150.00 PHP 172.50 PHP 345.00
Liquid Measuring Cup 2 PHP 250.00 PHP 287.50 PHP 575.00
Sauté Pan 4 PHP 380.00 PHP 437.00 PHP 1,748.00
Sauce Pan 3 PHP 400.00 PHP 460.00 PHP 1,380.00
Nonstick Pan 5 PHP 670.00 PHP 770.50 PHP 3,852.50
Wok 3 PHP 870.00 PHP 1,000.50 PHP 3,001.50
Meat Thermometer 1 PHP 480.00 PHP 552.00 PHP 552.00
Mixing Bowls 10 PHP 300.00 PHP 345.00 PHP 3,450.00
Digital Scale 1 PHP 678.00 PHP 779.70 PHP 779.70
Peeler 5 PHP 70.00 PHP 80.50 PHP 402.50
Can opener 5 PHP 159.00 PHP 182.85 PHP 914.25
Food Tray (Rectangular) 5 PHP 150.00 PHP 172.50 PHP 862.50
Strainer 10 PHP 100.00 PHP 115.00 PHP 1,150.00
Wire Whisk 5 PHP 110.00 PHP 126.50 PHP 632.50
Pot Holder 5 PHP 130.00 PHP 149.50 PHP 747.50
Zester 2 PHP 130.00 PHP 149.50 PHP 299.00
Strainer 5 PHP 120.00 PHP 138.00 PHP 690.00
Spatula 5 PHP 90.00 PHP 103.50 PHP 517.50
Rubber Spatula 5 PHP 180.00 PHP 207.00 PHP 1,035.00
Cake Molder 2 PHP 320.00 PHP 368.00 PHP 736.00
Steaming Pot 5 PHP 386.00 PHP 443.90 PHP 2,219.50
Kitchen Caddy 2 PHP 2,290.00 PHP 2,633.50 PHP 5,267.00
TOTAL 151 PHP 11,513.00 PHP 13,239.95 PHP 45,115.65
Table 15: Kitchen Tools and Equipment
42
KITCHEN AND CAFÉ EQUIPMENTS

Espresso Machine 1 PHP 36,000.00 PHP 41,400.00 PHP 41,400.00
Perculator 2 PHP 8,000.00 PHP 9,200.00 PHP 18,400.00
Coffee Grinder 1 PHP 3,500.00 PHP 4,025.00 PHP 4,025.00
Deep Fryer 1 PHP 14,000.00 PHP 16,100.00 PHP 16,100.00
Chest Freezer 1 PHP 15,550.00 PHP 17,882.50 PHP 17,882.50
Chiller 1 PHP 14,350.00 PHP 16,502.50 PHP 16,502.50
Three Compartment Sink 2 PHP 4,719.00 PHP 5,426.85 PHP 10,853.70
Stainless Worktable 4 PHP 7,200.00 PHP 8,280.00 PHP 33,120.00
Industrial Blender 2 PHP 2,000.00 PHP 2,300.00 PHP 4,600.00
Gas Range Stove (4 stove) 2 PHP 11,500.00
PHP 13,225.00 PHP 26,450.00
Exhaust Fan 1 PHP 3,450.00 PHP 3,967.50 PHP 3,967.50
Exhaust Hood 2 PHP 3,250.00 PHP 3,737.50 PHP 7,475.00
Rice Cooker 2 PHP 6,500.00 PHP 7,475.00 PHP 14,950.00
Bread Toaster 1 PHP 2,800.00 PHP 3,220.00 PHP 3,220.00
Microwave Oven 1 PHP 2,500.00 PHP 2,875.00 PHP 2,875.00
Ice Maker 1 PHP 24,640.00 PHP 28,336.00 PHP 28,336.00
Beverage Cooler 1 PHP 75,000.00 PHP 86,250.00 PHP 86,250.00
Waffle maker 1 PHP 1,100.00 PHP 1,265.00 PHP 1,265.00
TOTAL 27 PHP 236,059.00 PHP 271,467.85 PHP 337,672.20
Table 16: Kitchen and Café Equipment
SILVERWARES INVENTORY
B&B knife 150 PHP 60.00 PHP 69.00 PHP 10,350.00
Dessert Fork 150 PHP 50.00 PHP 57.50 PHP 8,625.00
Dessert Spoon 150 PHP 45.00 PHP 51.75 PHP 7,762.50
Dinner Fork 150 PHP 375.00 PHP 431.25 PHP 64,687.50
Dinner Spoon 150 PHP 375.00 PHP 431.25 PHP 64,687.50
Salad Spoon 150 PHP 375.00 PHP 431.25 PHP 64,687.50
Dinner Knife 150 PHP 375.00 PHP 431.25 PHP 64,687.50
Tea Spoon 50 PHP 375.00 PHP 431.25 PHP 21,562.50
Soup Spoon 150 PHP 70.00 PHP 80.50 PHP 12,075.00
Serving Spoon 50 PHP 70.00 PHP 80.50 PHP 4,025.00
Serving Fork 50 PHP 70.00 PHP 80.50 PHP 4,025.00
TOTAL 1350 PHP 2,240.00 PHP 2,576.00 PHP 327,175.00
Table 17: Silverwares and Inventory
43
CHINAWARE INVENTORY
Dinner Plate 150 PHP 150.00 PHP 172.50 PHP 25,875.00
B&B Plate 150 PHP 50.00 PHP 57.50 PHP 8,625.00
Dessert Plate 150 PHP 100.00 PHP 115.00 PHP 17,250.00
Salad plate 150 PHP 125.00 PHP 143.75 PHP 21,562.50
Pasta plate 150 PHP 160.00 PHP 184.00 PHP 27,600.00
TOTAL 750 PHP 585.00 PHP 672.75 PHP 100,912.50
Table 18: Chinaware’s Inventory
GLASSWARE INVENTORY
Coffee Cups 150 PHP 70.00 PHP 80.50 PHP 12,075.00
Espresso Cup 50 PHP 150.00 PHP 172.50 PHP 8,625.00
Highball Glass 150 PHP 150.00 PHP 172.50 PHP 25,875.00
Water Goblet 150 PHP 150.00 PHP 172.50 PHP 25,875.00
Irish Coffee Mug 100 PHP 328.00 PHP 377.20 PHP 37,720.00
TOTAL 600 PHP 848.00 PHP 975.20 PHP 110,170.00
Table 19: Glassware Inventory
HOUSEKEEPING CLEANING TOOLS

Soft Broom 6 PHP 110.00 PHP 126.50 PHP 759.00
Stick Broom 6 PHP 75.00 PHP 86.25 PHP 517.50
Dustpan 6 PHP 85.00 PHP 97.75 PHP 586.50
Toilet Brush & Caddy 5 PHP 230.00 PHP 264.50 PHP 1,322.50
Mop 4 PHP 200.00 PHP 230.00 PHP 920.00
Toilet Pump 10 PHP 150.00 PHP 172.50 PHP 1,725.00
Trash Bin 10 PHP 350.00 PHP 402.50 PHP 4,025.00
Hand Brush 5 PHP 50.00 PHP 57.50 PHP 287.50
Squeegee 5 PHP 45.00 PHP 51.75 PHP 258.75
Sponge 5 PHP 20.00 PHP 23.00 PHP 115.00
Spray Bottle 5 PHP 45.00 PHP 51.75 PHP 258.75
Rugs 20 PHP 30.00 PHP 34.50 PHP 690.00
TOTAL 87 PHP 1,390.00 PHP 1,598.50 PHP 11,465.50
Table 20: Housekeeping Cleaning Tools
44
HOUSEKEEPING EQUIPMENTS
Luggage Trolley 2 PHP 10,438.56 PHP 12,004.34 PHP 24,008.69
Floor Polisher 3 PHP 26,900.00 PHP 30,935.00 PHP 92,805.00
Housekeeping Cart 3 PHP 8,090.65 PHP 9,304.25 PHP 27,912.74
Mop Squeezer 3 PHP 1,250.00 PHP 1,437.50 PHP 4,312.50
Vacuum Cleaner 3 PHP 3,225.00 PHP 3,708.75 PHP 11,126.25
Waste Trolley 3 PHP 800.00 PHP 920.00 PHP 2,760.00
Laundry Cart 3 PHP 5,500.00 PHP 6,325.00 PHP 18,975.00
TOTAL 20 PHP 56,204.21 PHP 64,634.84 PHP 181,900.18
Table 21: Housekeeping Equipment
CLEANING SUPPLIES
Bleach 10 PHP 160.00 PHP 184.00 PHP 1,840.00
Air Freshener 10 PHP 275.00 PHP 316.25 PHP 3,162.50
Furniture Polish 10 PHP 190.00 PHP 218.50 PHP 2,185.00
Garbage Bag 40 PHP 50.00 PHP 57.50 PHP 2,300.00
Cleaning Gloves 15 PHP 160.00 PHP 184.00 PHP 2,760.00
Cleaning Detergent 10 PHP 44.00 PHP 50.60 PHP 506.00
Toilet Cleaner 10 PHP 45.00 PHP 51.75 PHP 517.50
Tile Cleaner 10 PHP 209.00 PHP 240.35 PHP 2,403.50
Disinfectant Cleaner 10 PHP 350.00 PHP 402.50 PHP 4,025.00
TOTAL 125 PHP 1,483.00 PHP 1,705.45 PHP 19,699.50
Table 22: Cleaning Supplies
KITCHEN CLEANING SUPPLIES

Dishwashing Liquid 10 PHP 45.00 PHP 51.75 PHP 517.50
Hand Soap 10 PHP 40.00 PHP 46.00 PHP 460.00
Hand Sanitizer 10 PHP 199.00 PHP 228.85 PHP 2,288.50
Sponge 10 PHP 20.00 PHP 23.00 PHP 230.00
Stainless steel sponge 10 PHP 25.00 PHP 28.75 PHP 287.50
TOTAL PHP 329.00 PHP 378.35 PHP 3,783.50
Table 23: Kitchen Cleaning Supplies
45
CLOTH & LINEN INVENTORY

Bed Pad Runner (Single) 15 PHP 460.00 PHP 529.00 PHP 7,935.00
Bed Sheets (Single) 15 PHP 800.00 PHP 920.00 PHP 13,800.00
Bed Sheets (Queen) 20 PHP 1,300.00 PHP 1,495.00 PHP 29,900.00
Pillow Case (Single) 60 PHP 120.00 PHP 138.00 PHP 8,280.00
Duvet Cover (Single) 20 PHP 1,400.00 PHP 1,610.00 PHP 32,200.00
Duvet Cover (Queen) 20 PHP 2,500.00 PHP 2,875.00 PHP 57,500.00
Blanket (Single) 25 PHP 300.00 PHP 345.00 PHP 8,625.00
Blanket (Queen) 20 PHP 500.00 PHP 575.00 PHP 11,500.00
Hand Towel 50 PHP 30.00 PHP 34.50 PHP 1,725.00
Face Towel 50 PHP 25.00 PHP 28.75 PHP 1,437.50
Bath Towel 50 PHP 150.00 PHP 172.50 PHP 8,625.00
Bath Mat 50 PHP 200.00 PHP 230.00 PHP 11,500.00
Bathrobe 20 PHP 250.00 PHP 287.50 PHP 5,750.00
Sheer Curtains 25 PHP 200.00 PHP 230.00 PHP 5,750.00
Heavy Curtains 25 PHP 350.00 PHP 402.50 PHP 10,062.50
Seat Cover 5 PHP 250.00 PHP 287.50 PHP 1,437.50
Table Cover 20 PHP 250.00 PHP 287.50 PHP 5,750.00
Table Napkin 100 PHP 30.00 PHP 34.50 PHP 3,450.00
TOTAL 590 PHP 9,115.00 PHP 10,482.25 PHP 225,227.50
Table 24: Cloth and Linen Inventory
OFFICE SUPPLIES AND EQUIPMENT

Computer Set 2 PHP 30,000.00 PHP 34,500.00 PHP 69,000.00
Ballpen (box) 2 PHP 95.00 PHP 109.25 PHP 218.50
Pencil(box) 2 PHP 60.00 PHP 69.00 PHP 138.00
Sharpener 5 PHP 4.00 PHP 4.60 PHP 23.00
Scissor 5 PHP 15.00 PHP 17.25 PHP 86.25
Glue 5 PHP 20.00 PHP 23.00 PHP 115.00
Highlighter 5 PHP 25.00 PHP 28.75 PHP 143.75
Scotch tape 10 PHP 10.00 PHP 11.50 PHP 115.00
Bond Paper Long 2 PHP 200.00 PHP 230.00 PHP 460.00
Bond Paper Short 2 PHP 195.00 PHP 224.25 PHP 448.50
Notepad 10 PHP 20.00 PHP 23.00 PHP 230.00
Calculator 5 PHP 250.00 PHP 287.50 PHP 1,437.50
Office Table 2 PHP 6,550.00 PHP 7,532.50 PHP 15,065.00
Office Chair 6 PHP 350.00 PHP 402.50 PHP 2,415.00
Wifi Router 32 PHP 1,999.00 PHP 2,298.85 PHP 73,563.20
Telephone 2 PHP 300.00 PHP 345.00 PHP 690.00
Multi-Functional Printer 2 PHP 9,950.00 PHP 11,442.50 PHP 22,885.00
Filling Cabinet 5 PHP 2,650.00 PHP 3,047.50 PHP 15,237.50
TOTAL 104 PHP 52,693.00 PHP 60,596.95 PHP 202,271.20
Table 25: Office Supplies and Equipment
46
SAFETY AND SECURITY TOOLS & EQUIPMENT

Fire Extinguisher 25 PHP 2,099.75 PHP 2,414.71 PHP 60,367.81
Water Sprinkler 100 PHP 925.00 PHP 1,063.75 PHP 106,375.00
Wireless Smoke Detector 40 PHP 763.80 PHP 878.37 PHP 35,134.80
First Aid Kit 15 PHP 625.00 PHP 718.75 PHP 10,781.25
Emergency Light 20 PHP 1,499.75 PHP 1,724.71 PHP 34,494.25
CCTV Camera 15 PHP 1,430.00 PHP 1,644.50 PHP 24,667.50
CCTV Video Monitor 10 PHP 5,699.00 PHP 6,553.85 PHP 65,538.50
TOTAL 225 PHP 13,042.30 PHP 14,998.65 PHP 337,359.11
Table 26: Safety and Security Tools and Equipment
FOOD INVENTORY
UNIT OF
PRODUCT QUANTITY UNIT PRICE PROJECTED COST TOTAL
MEASUREMENT
Banana Ketchup 2 kg 30 PHP 85.50 PHP 98.33 PHP 2,949.75
Soda 240 ml 30 PHP 15.00 PHP 17.25 PHP 517.50
Soy sauce 1000 ml 25 PHP 72.00 PHP 82.80 PHP 2,070.00
Brown Sugar 1 kg 15 PHP 55.00 PHP 63.25 PHP 948.75
Vegetable Oil 1000 ml 30 PHP 85.00 PHP 97.75 PHP 2,932.50
Sea salt 1000g 10 PHP 20.00 PHP 23.00 PHP 230.00
Star anise 1g 10 PHP 48.25 PHP 55.49 PHP 554.88
Chinese five spice powder 30 g 15 PHP 32.00 PHP 36.80 PHP 552.00
Olive oil 1000 ml 20 PHP 190.00 PHP 218.50 PHP 4,370.00

Sesame oil 100 ml 20 PHP 32.25 PHP 37.09 PHP 741.75
All Purpose Flour 1000 g 20 PHP 107.00 PHP 123.05 PHP 2,461.00
Ground Pepper 5g 30 PHP 13.00 PHP 14.95 PHP 448.50
Egg 24 pcs 5 PHP 166.00 PHP 190.90 PHP 954.50
Bread crumps 250 g 10 PHP 176.50 PHP 202.98 PHP 2,029.75
Red pepper flakes 10 g 10 PHP 80.00 PHP 92.00 PHP 920.00
Mozzarella cheese 190 g 5 PHP 163.11 PHP 187.58 PHP 937.88
Cornstarch 1000 g 10 PHP 100.00 PHP 115.00 PHP 1,150.00
Rice wine 30 ml 5 PHP 90.00 PHP 103.50 PHP 517.50
Vinegar 500 ml 20 PHP 24.50 PHP 28.18 PHP 563.50
Butter 225 g 20 PHP 122.00 PHP 140.30 PHP 2,806.00
Pepper 100 g 10 PHP 50.00 PHP 57.50 PHP 575.00
Paprika 5g 10 PHP 65.00 PHP 74.75 PHP 747.50
Vanilla Extract 10 ml 15 PHP 26.00 PHP 29.90 PHP 448.50
Milk 500 ml 20 PHP 108.00 PHP 124.20 PHP 2,484.00
Ice 1 bag 5 PHP 15.00 PHP 17.25 PHP 86.25
Crème Caramel 76.70 g 10 PHP 30.00 PHP 34.50 PHP 345.00
Pinipig 40 g 10 PHP 18.00 PHP 20.70 PHP 207.00
Corn Kernel 76.70 g 10 PHP 89.00 PHP 102.35 PHP 1,023.50
Rice 1 sack 5 PHP 2,300.00 PHP 2,645.00 PHP 13,225.00
Ice cream 250 g 15 PHP 150.00 PHP 172.50 PHP 2,587.50
TOTAL PHP 5,207.33 PHP 50,385.01
Table 27: Food Inventory
47
FOOD INVENTORY (FRUITS & VEGETABLE)
UNIT OF
MEASUREMENT
Lemon 100 g 20 PHP 25.00 PHP 28.75 PHP 575.00
Garlic 1000 g 30 PHP 90.00 PHP 103.50 PHP 3,105.00
Onion 1000 g 30 PHP 80.00 PHP 92.00 PHP 2,760.00
Tomato 1000 g 20 PHP 40.00 PHP 46.00 PHP 920.00
Green mango 1000 g 15 PHP 130.00 PHP 149.50 PHP 2,242.50
Orange 100 g 15 PHP 40.00 PHP 46.00 PHP 690.00
Bay Leaf 2 pc 10 PHP 45.00 PHP 51.75 PHP 517.50
Sichuan Peppercorns 100 g 20 PHP 175.00 PHP 201.25 PHP 4,025.00
Eggplant 540 g 15 PHP 45.00 PHP 51.75 PHP 776.25
Tomato 260 g 15 PHP 40.00 PHP 46.00 PHP 690.00
Basil 12 g 10 PHP 15.00 PHP 17.25 PHP 172.50
Mushroom 450 g 10 PHP 45.00 PHP 51.75 PHP 517.50
Thyme 100 g 5 PHP 18.50 PHP 21.28 PHP 106.38
Parsley 100 g 5 PHP 15.75 PHP 18.11 PHP 90.56
Honey 500 ml 15 PHP 87.00 PHP 100.05 PHP 1,500.75
Lemon 500 g 20 PHP 90.00 PHP 103.50 PHP 2,070.00
Buko 1 pc 40 PHP 40.00 PHP 46.00 PHP 1,840.00
Kaong 335 ml 40 PHP 89.00 PHP 102.35 PHP 4,094.00
Jack fruit 340 g 40 PHP 100.00 PHP 115.00 PHP 4,600.00
Macapuno 340 g 40 PHP 106.00 PHP 121.90 PHP 4,876.00
Kidney beans 350 g 40 PHP 52.00 PHP 59.80 PHP 2,392.00
Garabanzos 425g 40 PHP 38.50 PHP 44.28 PHP 1,771.00
Saba 1.8 kg 40 PHP 99.00 PHP 113.85 PHP 4,554.00
Ube / Yam 445 ml 40 PHP 60.00 PHP 69.00 PHP 2,760.00
TOTAL PHP 1,800.61 PHP 47,645.94
Table 28: Food Inventory Fruits and Vegetables
FOOD INVENTORY (MEAT & SEAFOOD)
UNIT OF
MEASUREMENT
Chicken thigh 1000 g 40 PHP 121.00 PHP 139.15 PHP 5,566.00
Chicken Breast 1000 g 40 PHP 150.00 PHP 172.50 PHP 6,900.00
Pork Belly 1000 g 30 PHP 230.00 PHP 264.50 PHP 7,935.00
Salmon 680 g 20 PHP 190.00 PHP 218.50 PHP 4,370.00
Shrimp 1000 g 20 PHP 750.00 PHP 862.50 PHP 17,250.00
TOTAL PHP 1,657.15 PHP 42,021.00
Table 29: Food Inventory Meat and Seafood
48
BEVERAGES INVENTORY
UNIT OF
MEASUREMENT
Ground Coffee 1kg 5 PHP 360.00 PHP 414.00 PHP 2,070.00
Sugar 1kg 2 PHP 52.00 PHP 59.80 PHP 119.60
Milk 370ml 10 PHP 35.75 PHP 41.11 PHP 411.13
Teabag 50g 10 PHP 90.75 PHP 104.36 PHP 1,043.63
Ube / Yam 310 g 40 PHP 60.00 PHP 69.00 PHP 2,760.00
Vanilla Ice cream 1000g 20 PHP 230.00 PHP 264.50 PHP 5,290.00
Vanilla Extract 10 ml 15 PHP 26.00 PHP 29.90 PHP 448.50
Strawberry 1000g 3 PHP 150.00 PHP 172.50 PHP 517.50
Coffee granules 100g 10 PHP 78.20 PHP 89.93 PHP 899.30
Chocolate Syrup 355ml 5 PHP 111.00 PHP 127.65 PHP 638.25
Ice 5000g 5 PHP 15.00 PHP 17.25 PHP 86.25
Matcha Tea Powder 100g 3 PHP 190.00 PHP 218.50 PHP 655.50
Bottled Water 500 ml 50 PHP 20.00 PHP 23.00 PHP 1,150.00
Coke (regular) 330ml 50 PHP 28.00 PHP 32.20 PHP 1,610.00
Sprite (regular) 330 ml 50 PHP 28.00 PHP 32.20 PHP 1,610.00
Royal 330 ml 50 PHP 28.00 PHP 32.20 PHP 1,610.00
Mt. Dew 330 ml 50 PHP 23.75 PHP 27.31 PHP 1,365.63
Pineapple Juice 240 ml 50 PHP 26.00 PHP 29.90 PHP 1,495.00
Orange Juice 240 ml 50 PHP 25.00 PHP 28.75 PHP 1,437.50
Mango Juice 250 ml 50 PHP 25.50 PHP 29.33 PHP 1,466.25
TOTAL PHP 1,843.39 PHP 26,684.03
Table 30: Beverage Inventory
49
List of Suppliers
Ifugao Woodcarver’s Village
Asin Road, Baguio, 2600 Benguet,
Philippines.
Balingit Home Furnishing
Address: New Lucban Rd, Baguio,
Benguet
Fixture and Furniture
Phone: (074) 442 9715
Zander Woodworks & Furniture

Address: FA-302, km 4, Balili, La
Trinidad, 2601 Benguet
Phone: 0908 361 3543
Accent Amenities, Inc.

61450 American Lane
Bend, OR 97702
Call us at: 888-382-1340
Bed and Breakfast Amenities Hotel and Spa Essentials
Unit 2116 Entrata Tower 1, 2609 Civic
Drive, Filinvest City, Alabang, Muntinlupa
Telephone: (+632) 838 0073
Fax: (+632) 838 6586
J&R Appliances
Address: 346-348 Yuchengco St, Binondo,
Manila, 1006 Metro Manila
Appliances Phone: (02) 241 2661
Emilio S. Lim Appliances

Address: #289 F. Tañedo St, Tarlac City,
Tarlac
Phone: (045) 628 0807
50
Enigma Technologies
Address: 3-B, West Burnham Place
Condominium, Kisad Rd, Baguio, 2600
Benguet
Phone: (074) 446 1630
Computer and Technical Equipment
Interlink Electronic Security Solutions
Incorporated
Address: 280, Ferguson Rd, Guisad
Central, Baguio, 2600, Benguet
Phone: 0920 910 1623
E-Plus Stationery, Inc.
Address: 108 Veronica St, Tytana Plaza,
Binondo, Manila
Phone:+63 (2) 241-0091 | 241-0050
Office Supplies +63 (2) 244-2458 | 244-2459
Laser Marketing
Address: 26 A, Mabini St, Baguio, 2600,
Benguet
Phone: (074) 442 582
Powerclean
Address: #02, M.H Del Pilar Street, Corner
Gen. V. Lim Street, Brgy. Burnham-
Legarda, Baguio, 2600, Benguet
Phone: (074) 244 0935
Laundry and Housekeeping Supplies and
Trendsetter Collection
Equipment
8016 Edison Avenue, LP Leviste Village
Barangay Merville West Service Road
Phone :(63) 2-822-22849
Glotoc tools and Industrial Sales Center
Addres: Golden Court Commercial Bldg,
258 Magsaysay Ave, Baguio, 2600,
51
Benguet
Phone: (074) 442 1346
OMG! Sweets Baking Supplies
Kitchen Tools and Equipment
Address: Ferguson Rd. Baguio, 2600,
Benguet
Phone: 0917 825 3917
La Trinidad Vegetable Trading Post
Pico Road, Barangay Pico, La Trinidad,
2601
GIL Vegetable Dealer and Supplier
Vegetable and fruits supplier
Stall 19-20 Lower Kayang, Baguio City
Public Market
Alabanza Meat Store

Barangay badiwan Tuba, Benguet
Phone: 074-442-4580
Meat and Poultry Products Monterey Meatshop
1 Harrison Road, Baguio, 2600 Benguet
Baguio City Public Market

Fish Supply Magsaysay Ave, Baguio, 2600 Benguet
Panville Unique Distributors
Villanueva Building. %5 Upper General
Luna Road, Baguio City
Phone: 0917-823-7960
Coffee Supplies and Equipment
Kape Umali
Address: City market, 8A Chucheria
Section, Baguio, 2600 Benguet
Phone: 0915 445 4416
Table 31: List of Suppliers
52
OPERATIONAL
FEASIBLITY
STUDY
53
Definition of the legal business structure
The proposed business structure will not be recognized for it will be up to the
future proprietors and future owners to direct what sort of possession and business
structure would be implemented in his/her business. The proposed business will be
transparently talked about upon the investor or entrepreneur who will be interested in
financing the business.
54
Operations Manager
Assistant Manager
Barista / Bookkeeper
Front Desk Agent Head Cook
Bartender
Bell Man Cook Cashier

Waiter
Kitchen Purchaser
Room Attendant Steward
Public Area
Attendant
Figure 16: Organizational Chart

55
Work Schedule
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
Operations Manager Flexible Day off
Assistant Manager 8am-5pm 8am-5pm 8am-5pm 8am-5pm 8am-5pm Day Off 8am-5pm
Front Desk 1 Day Off 11pm-8am 11pm-8am 11pm-8am 11pm-8am 11pm-8am 11pm-8am
Front Desk 2 11pm-8am Day Off 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm
Front Desk 3 2pm-11pm 2pm-11pm Day Off 7am-4pm 7am-4pm 7am-4pm 7am-4pm
Front Desk 4 7am-4pm 7am-4pm 7am-4pm Day Off 8am-5pm 8am-5pm 8am-5pm
Purchaser 1 8am-5pm 8am-5pm Day Off 8am-5pm 8am-5pm 8am-5pm 8am-5pm
Bellman 1 Day Off 6am-3pm 6am-3pm 6am-3pm 6am-3pm 6am-3pm 6am-3pm

Bellman 2 6am-3pm Day Off 10am-7pm 10am-7pm 10am-7pm 10am-7pm 10am-7pm
Room Attendant 1 11pm-8am Day Off 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm
Room Attendant 2 2pm-11pm 2pm-11pm Day Off 7am-4pm 7am-4pm 7am-4pm 7am-4pm
Room Attendant 3 7am-4pm 7am-4pm 7am-4pm Day Off 8am-5pm 8am-5pm 8am-5pm
Head Cook 8am-5pm 8am-5pm 8am-5pm 8am-5pm 8am-5pm 8am-5pm Day Off
Cook 1 Day Off 5am-2pm 5am-2pm 5am-2pm 5am-2pm 5am-2pm 5am-2pm

Cook 2 5am-2pm Day Off 1pm-10pm 1pm-10pm 7am-4pm 7am-4pm 7am-4pm
Cook 3 1pm-10pm 1pm-10pm Day Off 11am-8pm 2pm-11pm 2pm-11pm 2pm-11pm
Cook 4 11am-8pm 11am-8pm 11am-8pm Day off 1pm-10pm 1pm-10pm 1pm-10pm
Waiter1 6am-3pm 6am-3pm 6am-3pm Day off 6am-3pm 6am-3pm 6am-3pm

Waiter2 9am-6pm 9am-6pm Day Off 9am-6pm 6am-3pm 6am-3pm 6am-3pm
Waiter3 Day Off 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm
Waiter4 2pm-11pm Day Off 9am-6pm 6am-3pm 2pm-11pm 2pm-11pm 2pm-11pm
Kitchen Steward 1 Day Off 6am-3pm 6am-3pm 6am-3pm 6am-3pm 6am-3pm 6am-3pm
Kitchen Steward 2 2pm-11pm Day Off 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm
Cashier 1 Day Off 6am-3pm 6am-3pm 6am-3pm 6am-3pm 6am-3pm 6am-3pm

Cashier2 6am-3pm Day Off 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm
Cashier3 2pm-11pm 2pm-11pm Day Off 10-am-7pm 10-am-7pm 10-am-7pm 10-am-7pm
Barista 1 Day Off 6am-3pm 6am-3pm 6am-3pm 6am-3pm 6am-3pm 6am-3pm

Barista 2 6am-3pm Day Off 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm 2pm-11pm
Barista 3 2pm-11pm 2pm-11pm Day Off 10-am-7pm 10-am-7pm 10-am-7pm 10-am-7pm
Bookkeeper 8am-5pm 8am-5pm 8am-5pm 8am-5pm 8am-5pm 8am-5pm Day off
Maintenance Crew 8am-5pm 8am-5pm 8am-5pm 8am-5pm 8am-5pm Day Off 8am-5pm
Table 32: Work Schedule
56
Personnel Salary Expense
DEPARTMENT NUMBER OF MONTHLY YEARLY

PERSONNEL SALARY SALARY
(Php) (Php)
Top Management
Operations Manager 1 Php 43,750.00 Php 525,000.00
Assistant Manager 1 Php 35,000.00 Php 420,000.00

Head Cook 1 Php 27,000.00 Php 324,000.00
Rank and File

Bookkeeper 1 Php 22,500.00 Php 270,000.00
Front Desk Agent 4 Php 22,500.00 Php 270,000.00
Cashier 3 Php 21,250.00 Php 255,000.00
Barista 3 Php 20,000.00 Php 240,000.00

Purchaser 1 Php 20,000.00 Php 240,000.00
Bell Man 2 Php 18,750.00 Php 225,000.00
Waiter 4 Php 18,750.00 Php 225,000.00
Cook 4 Php 16,250.00 Php 195,000.00
Room Attendant 3 Php 16,250.00 Php 195,000.00

Public Area 1 Php 13,750.00 Php 165,000.00
Attendant
Kitchen Steward 2 Php 12,500.00 Php 150,000.00
TOTAL 31 Php 3,699,000.00
Table 33: Personnel Salary Expense
57
Uniform Expense
DEPARTMENT NUMBER OF Cost of Projected Number Total
PERSONNEL Uniform per Cost of sets Uniform
Set (15%) Cost
Top Management
Operations Manager 1 Php 1,700.00 Php 1,955.00 3 Php 5,865.00
Assistant Manager 1 Php 1,700.00 Php 1,955.00 3 Php 5,865.00
Head Cook 1 Php 1,600.00 Php 1,840.00 3 Php 5,520.00
Rank and File
Bookkeeper 1 Php 1,300.00 Php 1,495.00 3 Php 4,485.00
Barista 3 Php 1,300.00 Php 1,495.00 9 Php 13,455.00
Front Desk Agent 4 Php 1,300.00 Php 1,495.00 12 Php 17,940.00
Cook 4 Php 1,300.00 Php 1,495.00 12 Php 17,940.00
Bellman 2 Php 1,300.00 Php 1,495.00 6 Php 8,970.00
Cashier 3 Php 1,000.00 Php 1,150.00 9 Php 10,350.00
Waiter 4 Php 1,000.00 Php 1,150.00 12 Php 13,800.00
Room Attendant 3 Php 1,000.00 Php 1,150.00 9 Php 10,350.00
Purchaser 1 Php 800.00 Php 920.00 3 Php 2,760.00
Steward 2 Php 800.00 Php 920.00 6 Php 5,520.00
Public Area 1 Php 800.00 Php 920.00
3 Php 2,760.00
Attendant
TOTAL 31 93 Php125,580.00
Table 33: Personnel Salary Expense
58
Job Description and Job Specifications
Job Title: Operations Manager
Job Summary:
• Operations manager is responsible in the entire operations of a lodging

establishment. Operations include housekeeping, security, public relations,
food service, sales and finances. It is the operations managers’ job to deal
effectively with customers, bosses and staff workers while keeping the
hotel running smoothly. He/she executes the hotel’s Talent Development
strategy by planning Company and hotel training programs and the
recruiting of non-management roles in the hotel.
Job Description:
• Oversee the operations functions of the hotel, as per the Organizational

chart.
• Hold regular briefings and meetings with all head of departments.
• Ensure full compliance to Hotel operating controls, SOP’s, policies,
procedures and service standards.
• Lead all key property issues including capital projects, customer service
and refurbishment.
• Handling complaints and oversee the service recovery procedures.
• Developing job descriptions, shortlisting, interviewing and selecting
candidates, preparing personal files of the colleagues.
• Responsible for the on the job orientation for new hires.
• Continually assesses employee morale by analyzing absenteeism and
turnover records, lateness and resignations.
• Support operational efforts through proper staffing and training of
associates.
Job Specification:
• Bachelor’s Degree in Hotel and Restaurant Management or in Business

Management
59
• Three (3) years in hotel management supervision
• Excellent, proven interpersonal, verbal and written communication skills,

organizational skills and computer software proficient.
• Proven skills in business and financial proficient.
• Has a previous experience as an Operation Manager or Rooms Division

experience
• With hands-on and strategic experience in handling business
• Strong leadership skills
• Can work flexible hours
Job Title: Assistant Manager
Reports to: Operations Manager
Job Summary:
• The Assistant General manager is responsible for all aspects of operations at the
hotel and provides support to the General Manager. Assistant Manager is usually
responsible for scheduling employees, training new employees, and hiring new
employees. Directs and coordinates hotels activities to obtain optimum efficiency
and economy of operations and maximize full potential with a balanced focus on
hotels mission, guests, employees and owner’s satisfaction.
Job Description
• Assist the Operations Manager in his/her day to day operations.
• Provides training to staff and HOD's.
• Acts as the bed and breakfast public relations director and promotes the property
within the industry, local community and trade associations.
60
• Selects or assist in the selection of staff and completes all new hire paper works.
• Review employee performance and conducts personnel actions such as

disciplinary actions and terminations.
• Ensure full compliance to Hotel operating controls, SOP’s, policies, procedures

and service standards.
• Builds owner loyalty through proactive communication, setting and managing

expectations and delivering solid business results.
• Assist General Manager in wage scale surveys and ensures employee wages are
followed by the company and industry salary guidelines.
• Performs daily, weekly and monthly property inspections.
• Ensures property, grounds, physical plant and work areas maintained to standard.
Job Specification:
• Bachelor’s Degree in Business Management or a related field.
• Proven work and hospitality experience
• Communicating clearly in both oral and written form
• Paying attention to detail so that operations run smoothly
• Prioritizing so that the most important matters are attended to quickly
• Possessing a goal-oriented mentality to always be on the lookout for ways to

make the business more efficient
• Computer for report writing, email correspondence, database upkeep, scheduling,

and other office tasks
• Spread sheets detailed profiles of financial or production activity, often composed

and edited in Microsoft Excel
• Payroll payment due to employees for their services during a given period
61
Job Title: Front Desk Clerks
Reports to: Operation Manager/Assistant Manager
Job Summary:
• Front Desk Clerk is responsible to the guest throughout all stages of the guest's
stay. Determinate's a guest's reservation status and identifies how long the guest
will stay. Helps guest’s complete registration cards and then assigns rooms,
accommodating special requests whenever possible. Verifies the guest's method
of payment and follows established credit-checking procedures. Places guest and
room information in the appropriate front desk racks and communicates this
information to the appropriate hotel personnel.
Job Description:
• Register guests and assigns rooms. Accommodates special requests whenever

possible.
• Assists in pre-registration and blocking of rooms for reservations.
• Knows room locations, types of rooms available, and room rates.
• Knows the location and types of available rooms as well as the activities and
services of the property.
• Reports any unusual occurrences or requests to the manager or assistant manager.
• Knows all safety and emergency procedures, Is aware of accident prevention

policies.
• Maintains the cleanliness and neatness of the front desk area.
• Understand that business demands sometimes make it necessary to move

employees from their accustomed shift to other shifts.
• Advise guest of any messages, mail, faxes, etc. received for them
62
Job Specification:
• Bachelor’s Degree in Hotel and Restaurant Management
• NC II holder in Front Office Services
• Proven work experience as Receptionist, hospitality, hotel or conference center

are preferred.
• Proficiency in Microsoft Office Suite
• Hands-on experience with office equipment (e.g. fax machines and printers)
• Professional attitude and appearance
• Written and verbal communication skills
• Excellent organizational skills
• Multitasking and time-management skills, with the ability to prioritize tasks
• Ability to work in a team-oriented, high-volume, fast paced, guest-centric

environment
• Must be flexible to work all shifts including weekends and holidays.
Job Title: Bellman
Reports to: Assistant Manager/Front Desk Clerks
Job Summary:
• Primarily responsible to Greet and welcome all guest to the hotel and relieve
guests of their luggage on arrival. You will ensure that the highest standards of
hospitality and welcome are always demonstrated, and that all guest requests are
dealt with in a prompt and courteous manner.
63
• In Addition to assist guests with luggage, Bellman is also responsible in collecting

and the distribution of post, parcels. And also deal with general enquiries and
ensuring the lobby and forecourt areas are always clean and tidy.
Job Description:
• Greeting arriving guests and retrieving their luggage.

• Escorting guests to their rooms, explaining the room facilities
• Deliver luggage, messages, faxes, packages to guests and to undertake various
other requests in order to ensure their comfort
• Transport departing guests’ luggage from the room to the lobby, ensuring that the
guest has verified that all luggage has been accounted for.
• Assist with keeping lobby area clean and orderly
• Ensure that luggage has been stored safely according to prescribed procedures
• Be fully aware of what functions are going on in the hotel
• Provide gracious, attentive, and friendly service
Job Specification:
• Bachelor’s degree in Hotel and Restaurant management is much preferred
• Senior High graduate
• At least 6-monts to 1-year hotel work experience
• Ability to work in a team-oriented, high-volume, fast-paced, guest-centric

environment
• Must be flexible to work all shifts including weekends and holidays.
• Must have basic English skills
• Must be able to move lift, carry, push, pull, and place objects weighing less than
or equal to 80 pounds
• Requires grasping, writing, standing, sitting, walking, repetitive motions, bending,

climbing, listening and hearing ability and visual acuity
64
• Must be able to stand sit, or walk for an extended period of time or for an entire
work shift
• Reach overhead and below the knees, including bending, twisting, pulling, and
stooping
Job Title: Room Attendant
Reports to: Assistant Manager
Job Summary:
• Room attendant is responsible in performing routine duties in cleaning and

servicing of guest rooms and baths under supervision of housekeeping
supervisor. Room attendant promotes a positive image of the property to guests
and must be pleasant, honest, friendly and should also able to address guest
requests and problems. He/She should maintain complete knowledge of and
comply with all housekeeping departmental policies/service and the hotel's
procedures/standards. Additionally, maintain complete knowledge of correct
maintenance and use of equipment.
Job Description:
• Enters and prepares the room for cleaning.

• Replenish amenities according to the operational standards.
• Deliver and retrieve items on loan to guests e.g. iron and ironing boards
• Ensure security of guest rooms and privacy of guests
• Perform rotation cleaning duties (e.g. steam clean carpets, spring cleaning, super
cleaning etc.) as required
• Anticipate guests’ needs, respond promptly and acknowledge all guests, however
busy and whatever time of day.
• Maintain positive guest relations at all times.
• Be familiar with all hotel services/features and local attractions/activities to
respond to guest inquiries accurately.
65
• Resolve guest complaints, ensuring guest satisfaction.

• Monitor and maintain cleanliness, sanitation and organization of assigned work
areas
Job Specification:
• Associates degree in Hotel and Restaurant management

• NC II holder in Housekeeping
• At least 6 months work related experience
• Physical mobility and stamina required
• Ability to follow instructions
• Professional attitude is required
• Ability to work independently.
• Previous hotel-related experience desired.
Job Title: Public Area Attendant
Job Summary:
• Keeps all lobbies and public facilities (such as lobby restrooms, telephone area,
the front desk, and offices) in a neat and clean condition. Public area attendant
promotes a positive image of the property to guests and must be pleasant, honest,
friendly and should also able to address guest requests and problems.
Job Description:
• Preventive maintenance programme.
• Carry out proposed renovation of guest rooms or public areas.
• Any Emergency Procedures.
• Fix any water leaks (isolation points).
• Maintenance request forms filled out for all equipment or areas in need of repair
66
• All guest requests are given priority.
• Collects and removes trash from all areas of the operation following established
procedures.
• Ensure waste bin area is kept clean and tidy.
• Collects and removes trash from all areas of the operation following established
procedures.
• Dispose of waste as per the hotel and authority standards and Adhere to recycling
guidelines.
Job Specification:
• 1-year diploma in hotel management.
• Should have a positive attitude
• Communicates effectively
• Work under pressure and priorities
• Works efficiently with limited supervision.
Job Title: Barista/Bartender
Job Summary:
• Barista/Bartenders will be responsible to prepare and serve drinks to customers.

able to mix and match ingredients in order to create classic and innovative drinks
in accordance with customers’ needs and expectations.
67
Job Description:
• Interact with customers, take orders for drinks and snacks.
• Plan and present bar menu.
• Check identification of the guest to make sure they meet age requirements for
purchase of alcohol and tobacco products.
• Mix drinks, cocktails and other bar beverages as ordered and in compliance with
hotel standard drink recipes.
• Prepare alcohol or non-alcohol beverages.
• Provide recommendations and suggestions to guest for choosing Drinks and

Snacks.
• Serve customers in a friendly and helpful manner.
• Maintain liquor inventory and consumption.
• Collect payment for drinks served and balance all receipts.
• Prepare inventory or purchase requisitions as needed to replenish supplies.
• Ensure that the assigned bar area is fully equipped with tools and products needed
for Mixing beverages and serving guests.
Job Specification:
• NC II holder in Barista
• At least 1+ year in the coffee service industry
• Experienced and comfortable with working busy shifts.
• Tidy and self-disciplined
• Interpersonal Communication/Written and Verbal

68
• Product Knowledge
• Customer Service
• Efficiency
• Basic computer knowledge
• Good personality and positive interpersonal skills
• Experience in handling Point of sale (POS) terminals and Stock & Inventory
management software.
Job Title: Waiter
Job Summary:
• Ensure that all guests are served to the hotels standard in the Restaurant / Café
areas. Display highest standards of hospitality and welcome are demonstrated at
all times within all food and beverage areas. Wait staff is also responsible in
taking orders for, serves (where applicable, prepares) food and beverages to
guests as per the hotels standards in a friendly, timely and efficient manner.
Job Description:
• Greets guests and presents them with the menu.
• Informs guests about the special items for the day and menu changes if any.
• Suggest food and beverages to the guest and also try to upsell.
• Take food and beverage orders from the guest on the order taking pads or on the
handheld Point of sale ( POS ) system.
• Obtaining revenues, issuing receipts, accepting payments, returning the change.
• Performing basic cleaning tasks as needed or directed by supervisor.

69
• Filling in for absent staff as needed
• Server food and beverage to the guest as per the course of order.
• Observes guests and ensure their satisfaction with the food and service.
• Promptly respond to guest with any additional request..
• Adhere to grooming and appearance standards consistently.
• Assist bus persons with stocking and maintaining the restaurant par stock levels
and side station.
• Help other areas of the restaurant such as answering telephones and completing
financial transactions.
Job Specification:
• Up to three-month work-related experience and training
• Previous serving experience required.
• Excellent oral communication skills required.
• Positive interpersonal skills required.
• Can handle local language and English.
• Working knowledge of cash register and any ordering information system
• Patient and friendly with demonstrated experience in problem solving
• Good physical condition
• Food Safety Training

70
Title: Head Cook
Reports to: Operations Manager/Assistant Manager
Job Summary:
• A head chef is a highly skilled professional cook who oversees the operations of
the restaurant. A head chef is often involved in developing menu offerings,
forecasting supply needs and estimating costs. They are expected to make sure the
restaurant meets all regulations, including sanitary and safety guidelines. They
direct kitchen staff and handle any food-related concerns.
Job Description:
• Check the freshness of food and ingredients
• Supervise and coordinate activities of cooks and other food preparation workers
• Develop recipes and determine how to present dishes
• Plan menus and ensure the quality of meals
• Inspect supplies, equipment, and work areas for cleanliness and functionality
• Hire, train, and supervise cooks and other food preparation workers
• Order and maintain an inventory of food and supplies
• Monitor sanitation practices and follow kitchen safety standards
Job Specification:
• Bachelor of Science in Hotel Management (Professional in Culinary Arts)
• Excellent physical condition and stamina
• Proven experience in the kitchen
• Ability to work in teams
• Prior experience in related food and beverage service and food preparation
positions.
71
• Thorough experience with hot and cold food preparation.
• Good working knowledge of accepted sanitation standards and health codes.
• Ability to use slicers, mixers, grinders, food processors, etc.
• Able to handle work in a fast-paced environment.
Job Title: Cook
Reports to: Assistant Manager/Head Chef
Job Summary:
• Cook will be responsible for preparing awesome dishes for our guests. Duties will
include prepping meals by weighing, measuring, and mixing ingredients, cooking
meals, checking ingredients for freshness, and arranging and garnishing the
dishes. You will also be in charge of ensuring that the kitchen and equipment are
properly cleaned and maintained.
Job Description:
• Prepare meals for our customers.
• Weigh, measure, mix and prep ingredients according to recipes.
• Steam, grill, boil, bake or fry meats, fish, vegetables, and other ingredients.
• Check food and ingredients for freshness.
• Arrange and garnish dishes.
• Work well under pressure and within the time limit.
• Ensure that kitchen area, equipment and utensils are cleaned.
• Help lead and inspire our kitchen staff with the restaurant manager.
72
Job Specification:
• National Certificate holder in cookery
• Excellent physical condition and stamina
• At least 1-year experience
• Prior experience in related food and beverage service and food preparation
positions.
• Thorough experience with hot and cold food preparation.
• Good working knowledge of accepted sanitation standards and health codes.
• Ability to use slicers, mixers, grinders, food processors, etc.
• Able to handle work in a fast-paced environment.
Job Title: Kitchen Steward
Job Summary:
• Responsible for Operating and maintain cleaning equipment and tools. Also
responsible for washing dishes, china ware, flatware, cutlery, crockery, kitchen
vessels, sweeping and mopping floors, cleaning and detailing equipment's etc.
Maintains the kitchen, dish washing and back area in an inspection-ready
condition in accordance with local authority and hotel guidelines.
Job Description:
• Ensure the kitchen is clean, well maintained and organized at all times.
• Operate pot-washing machinery and maintain a hygienic working environment in

accordance with hygiene regulations and company standards.
73
• Adhere to all sanitation guidelines.
• Assist the Cooks and Servers as and when necessary.
• Carry out general cleaning as directed to include sweeping, mopping up, washing
up, emptying of rubbish bins and boxes ensuring placement in the correct
containers
• Cleans and sanitizes pots, pans, utensils, and other minor equipment routinely
used in the kitchen following established procedures.
• Cleans and maintains floors and walls in kitchen and dish washing area by
following standard procedures.
• Cleans and sanitizes dishes and related service ware following established
procedures.
• Cleans large equipment as assigned, following established procedures.
• If any breakages or chipped items found then remove them from circulation and
update the breakage and inventory register.
• Assist in light food preparation as directed by manager or chef on duty.
Job Specification:
• Previous experience in similar role and Knowledge of Basic Food Hygiene.
• Knowledge in cooking
• Should have a positive attitude
• Communicates effectively
• Work under pressure and priorities
• Works efficiently with limited supervision.

74
Job Title: Bookkeeper
Reports to: Operations Manager/Assistant Manager
Job Summary:
• Assist in day to day finance operations and he / she is primarily responsible for
computing, recording, collecting, analyzing and verifying numerical data for use
in maintaining accounting records of the financial operations of the hotel. Also
responsible for generating bills and collect all revenue owed to the hotel in an
accurate, timely manner in accordance with accounting policies and procedures.
Job Description:
• Assist in managing revenues received and dispersed including accounts

receivable, accounts payable, payroll, audit, General Ledger reporting.
• Cash handling functions for the hotel and reconcile all cash dropped at the front
desk.
• Assist with analyzing financial statements on a monthly basis and report any
variances to the concerned department heads.
• Assist with financial and tax audits.
• Assist with preparing tax returns and corporate reporting requirements.
Job Specification:
• Bachelor’s degree in accountancy/finance

• Knowledgeable in accounting software applications
• With hotel background
• Financial analysis skills
• With at least 2 years of working experience in the related field
75
Job Title: Cashier
Job Summary:
• Cashier check prices and quantities for accuracy, collect and process payments,
and scan items for purchase. If you would like to include additional cashier duties
and responsibilities, simply add them to our cashier position description to create
a detailed job listing.
Job Description:
• Welcoming customers, answering their questions, helping them locate items, and
providing advice or recommendations.
• Operating scanners, scales, cash registers, and other electronics.
• Accepting payments, ensuring all prices and quantities are accurate and proving a
receipt to every customer.
• Processing refunds and exchanges, resolving complaints.
• Bagging or wrapping purchases to ensure safe transport.
• Following all store procedures regarding coupons, gift cards, or the purchase of
specific items, such as alcohol or cigarettes.
• Maintaining a clean workspace.
Job Specification:
• Senior high graduate
• Customer service or Cashier experience.
• Ability to handle transactions accurately and responsibly.
• High level of energy with strong customer service skills.
• Basic math and computer skills.
• Attention to detail.
76
• Helpful, courteous approach to resolving complaints.
Job Title: Purchaser
Job Summary:
• Purchaser is responsible in finding reputable sources and in the negotiating of the

best price and quality for our supply needs. You will establish relationships and
serve as a representative of the company when negotiating contracts and building
vendor and supplier trust as well as track and monitor the delivery and
confirmation of all materials and supplies.
Job Description:
• Research and evaluate potential vendors and suppliers
• Request quotes and compare prices for maximum ROI
• Create and maintain good relationships with vendors and suppliers
• Negotiate appropriate contracts for pricing and supply
• Examine and review products and supplies to ensure quality
• Organize and update database of suppliers, delivery times, invoices, and quantity
of supplies
• Work with team members, supervisors, and purchasing manager to develop future
purchasing plans and source potential relationships with vendors
• Ensure all deliveries contain all goods requested
• Collaborate with financial team members on contracts, invoicing, and other

financial matters
77
Job Specification:
• Bachelor’s degree in business, accounting, supply chain management
• Extensive knowledge of products.
• Ability to evaluate market conditions and various suppliers.
• Keen eye for detail.
• Willingness to make quick and thoughtful decisions on behalf of the business
• Effective relationship building skills.

78
Outsourcing Service
Outsourcing Company Location Service Charge

Service
Security Service Baguio Investigation Lopez Building, ₱5,100.00
& Security Agency, Baguio City, (Monthly)
Inc. Benguet
Contact No.:
(074) 442 2196
Laundry Service White Hamper 122 Upper ₱80.00 per load
Laundry Bonifacio St, (8kg)
Baguio, 2602
Benguet
Accounting Service Accounting Office IM Building, ₱50,000.00
University of the (Annual)
Philippines
Campus, Governor
Pack Road, Baguio,
2600 Benguet
Contact No.:
(074) 442 6249
Pest Control TERMAXPRO Pest Balacbac Feeder ₱10,000.00
Control - Baguio Rd, Baguio, (Annual)
Office Benguet
Contact No.:
0936 948 4888
Table 33: Outsourcing Service
79
CORPORATE SOCIAL RESPONSIBILITY
Corporate Social Responsibility is a business philosophy which stresses the need for
firms to behave as good corporate citizens, not merely obeying the law but conducting
their production and marketing activities in a manner which avoids causing
environmental pollution or exhausting finite world resources.
Environment: Green Practices
Ka-Iw Bed and Breakfast will incorporate daily green practices such as recycling,
digitization of paper documents and use of LED lights to reduce carbon footprint.
Community: Volunteerism
Ka-Iw Bed and Breakfast practice social responsibility by donating money, products or
services to social causes such as charitable donations or local community programs that
encourage employee volunteerism by providing paid time off for such activities. Many
organizations seek to have an even greater impact through initiatives that integrate social
values into operational and business strategies. For example, to protect scarce natural
resources, a firm may make a commitment to use only recycled materials in its packaging
of consumer goods.\
For a Change
By doing good deeds without expecting anything in return, the business can express their
concern for specific issues and support for certain organizations. The employees who
have children attending school shall receive financial support from the company. The Ka-
Iw Bed and Breakfast will provide scholarship programs, seminars and youth
socialization activities.
Employees: Diligence Leads to Leadership
Ka-Iw Bed and Breakfast assets are the employees and by treating employees fairly and
ethically. The company recognizes the efforts of the employees within the workplace and
Employees with an excellent performance would be given incentives and to reach their
full potential and be more effective and efficient.
80
FINANCIAL
FEASIBILITY
81
KA-IW BED AND BREAKFAST

PROJECTED STATEMENT OF FINANCIAL OPERATIONS
For the Years Ended December 31, Year 1 to 5
Notes YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
REVENUES:
Room Revenue Note 3 8,658,822.68 9,091,763.81 9,546,352.00 10,023,669.60 10,524,853.08
Sales - Restaurant Note 3 7,485,660.00 7,859,943.00 8,252,940.15 8,665,587.16 9,098,866.52
Sales - Souvenirs Note 3 180,000.00 189,000.00 198,450.00 208,372.50 218,791.13
Interest Income on Short-term Investments Note 3 31,419.87 49,792.49 68,105.49 91,328.58 114,462.40
Total 16,355,902.54 17,190,499.30 18,065,847.64 18,988,957.83 19,956,973.12
Less: Cost of Sales Note 4 2,245,698.00 2,357,982.90 2,475,882.05 2,599,676.15 2,729,659.95
Total Gross Revenues 14,110,204.54 14,832,516.40 15,589,965.60 16,389,281.69 17,227,313.16
Less: Operating Expenses:
Salaries Expense Note 5 5,823,000.00 5,823,000.00 6,114,150.00 6,114,150.00 6,419,857.50

13th Month Pay Note 5 537,549.60 537,549.60 548,291.40 548,291.40 559,787.55
SSS, PHIC, HDMF Premiums Expense Note 5 970,500.00 970,500.00 1,019,025.00 1,019,025.00 1,069,976.25
Housekeeping Supplies Expense Note 8 183,339.90 220,007.88 235,133.42 247,508.87 259,977.12
Office Supplies Expense Note 9 192,397.66 230,877.19 246,750.00 259,736.84 272,821.08
Cleaning Supplies Expense Note 10 456,370.31 547,644.38 585,294.93 616,099.92 647,135.96
Glasswares, Silverwares and Chinawares ExpenseNote 11 254,570.33 305,484.39 326,486.44 343,669.94 360,982.31
Guestroom Supplies & Amenities Expense Note 12 391,488.75 469,786.50 502,084.32 528,509.81 555,133.49
Linens & Cloth Supplies Inventory Expense Note 13 717,680.50 861,216.60 920,425.24 968,868.68 1,017,675.43
Medical Supplies Expense Note 15 36,069.75 43,283.70 46,259.45 48,694.16 51,147.13
Launching & Promotional Expense Note 2,6 277,600.00 146,080.00 116,864.00 93,491.20 74,792.96
Organization Cost Note 2,6 180,800.00 - - - -
Taxes and Licenses Note 2,6 108,850.00 114,292.50 120,007.13 126,007.48 132,307.86
Uniform Expense Note 6 85,490.00 89,764.50 94,252.73 98,965.36 103,913.63
Power, Light and Water Note 6 380,785.00 399,824.25 419,815.46 440,806.24 462,846.55
Telephone & Internet Expense Note 6 189,650.00 199,132.50 209,089.13 219,543.58 230,520.76
Social Responsibility Expense Note 6 95,080.00 99,834.00 104,825.70 110,066.99 115,570.33
Staff Training & Dev't Expense Note 6 185,900.00 195,195.00 204,954.75 215,202.49 225,962.61
Spoilages/Breakages Note 6 38,328.30 39,299.72 41,264.70 43,327.94 45,494.33
Depreciation Expense Note 7 537,904.82 537,904.82 537,904.82 537,904.82 537,904.82
Transportation and Travel Note 6 102,750.00 107,887.50 113,281.88 118,945.97 124,893.27
CSR Expense Note 6 150,000.00 157,500.00 165,375.00 173,643.75 182,325.94
Outsourcing Expense Note 6 306,000.00 321,300.00 337,365.00 354,233.25 371,944.91
Pest Control Expense Note 6 117,600.00 123,480.00 129,654.00 136,136.70 142,943.54
Miscellaneous Expense Note 6 86,160.00 90,468.00 94,991.40 99,740.97 104,728.02
TOTAL OPERATING EXPENSES 12,405,864.92 12,631,313.02 13,233,545.89 13,462,571.34 14,070,643.36
NET INCOME BEFORE INCOME TAX 1,704,339.62 2,201,203.38 2,356,419.71 2,926,710.34 3,156,669.81
LESS: INCOME TAX (30%) 511,301.89 660,361.01 706,925.91 878,013.10 947,000.94
NET INCOME AFTER INCOME TAX 1,193,037.74 1,540,842.37 1,649,493.80 2,048,697.24 2,209,668.86
82

PROJECTED STATEMENT OF FINANCIAL CONDITION
As of December 31, Year 1 to 5
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

ASSETS
Current Assets:
Cash on Hand 620,580.00 718,520.00 828,580.00 918,090.00 998,518.00
Cash in Bank 3,173,406.39 5,029,041.87 6,878,654.86 9,224,186.40 11,560,702.15
Petty Cash Fund 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
Housekeeping Supplies Inventory Note 8 32,354.10 38,824.92 41,494.13 43,678.04 45,878.32
Office Supplies Inventory Note 9 33,952.53 40,743.03 43,544.12 45,835.91 48,144.90
Cleaning Supplies Inventory Note 10 80,535.94 96,643.13 103,287.34 108,723.52 114,200.46
Glasswares, Silverwares and Chinawares Note 11 44,924.18 53,909.01 57,615.25 60,647.64 63,702.76
Guestroom Supplies & Amenities Inventory Note 12 69,086.25 82,903.50 88,603.12 93,266.44 97,964.73
Linens & Cloth Supplies Inventory Note 13 126,649.50 151,979.40 162,427.98 170,976.83 179,589.78
Medical Supplies Inventory Note 14 6,365.25 7,638.30 8,163.43 8,593.09 9,025.96
Total Current Assets 4,237,854.13 6,270,203.16 8,262,370.24 10,723,997.85 13,167,727.07
Non-current Assets:
Property and Equipment:
Leasehold Improvement (Building) Note 7 6,650,000.00 6,300,000.00 5,950,000.00 5,600,000.00 5,250,000.00
Guest Room Equipment Note 7 1,126,366.73 1,045,911.97 965,457.20 885,002.43 804,547.67
Kitchen Equipment,Tools & Other Fixtures Note 7 115,578.45 102,736.40 89,894.35 77,052.30 64,210.25
Kitchen and Cafe Equipment Note 7 432,315.05 401,435.41 370,555.76 339,676.11 308,796.47
Housekeeping Tools & Equipment Note 7 179,026.67 159,134.82 139,242.97 119,351.11 99,459.26
Furniture & Fixtures Note 7 206,885.00 192,107.50 177,330.00 162,552.50 147,775.00
Office Equipment Note 7 137,665.35 122,369.20 107,073.05 91,776.90 76,480.75
Safety and Security Equipment Note 7 123,865.70 110,102.84 96,339.99 82,577.13 68,814.28
Total Non-current Assets 8,971,702.95 8,433,798.13 7,895,893.31 7,357,988.49 6,820,083.67
TOTAL ASSETS 13,209,557.09 14,704,001.29 16,158,263.55 18,081,986.34 19,987,810.74
LIABILITES AND EQUITY
Liabilities:
Current Liabilities:
Accrued Expenses Note 17 71,444.17 75,016.38 78,767.20 82,705.56 86,840.84
SSS/PHIC/HDMF Premiums Payable Note 15 74,435.00 75,405.50 76,150.50 76,150.50 77,914.53
Withholding Taxes on Compensation Payable Note 16 9,338.29 9,338.29 13,046.04 13,046.04 14,314.43
Income Tax Payable IS 511,301.89 660,361.01 706,925.91 878,013.10 947,000.94
Total Current Liabilities 666,519.35 820,121.19 874,889.65 1,049,915.21 1,126,070.73
Total Liabilities 666,519.35 820,121.19 874,889.65 1,049,915.21 1,126,070.73
Equity:
A, Capital 12,543,037.74 13,883,880.10 15,283,373.90 17,032,071.14 18,861,740.00
Total Equity 12,543,037.74 13,883,880.10 15,283,373.90 17,032,071.14 18,861,740.00
TOTAL LIABILITIES AND EQUITY 13,209,557.09 14,704,001.29 16,158,263.55 18,081,986.34 19,987,810.74

83

PROJECTED STATEMENT OF CASH FLOWS
Cash Flows from Operating Activities:

Cash, Beginning Balance 3,843,986.39 5,797,561.87 7,757,234.86 10,192,276.40
Net Income (Loss) 1,193,037.74 1,540,842.37 1,649,493.80 2,048,697.24 2,209,668.86
Add (Deduct):
Depreciation Expense 537,904.82 537,904.82 537,904.82 537,904.82 537,904.82
(Increase)Decrease in Housekeeping Supplies Inventory (32,354.10) (6,470.82) (2,669.21) (2,183.90) (2,200.28)
(Increase)Decrease in Office Supplies Inventory (33,952.53) (6,790.51) (2,801.08) (2,291.80) (2,308.98)
(Increase)Decrease in Cleaning & Laundry Supplies Inventory (80,535.94) (16,107.19) (6,644.21) (5,436.18) (5,476.95)
(Increase)Decrease in Glasswares, Silverwares and Chinawares (44,924.18) (8,984.83) (3,706.24) (3,032.38) (3,055.12)
(Increase)Decrease in Guestroom Supplies Inventory (69,086.25) (13,817.25) (5,699.62) (4,663.32) (4,698.30)
(Increase)Decrease in Linens & Cloth Supplies Inventory (126,649.50) (25,329.90) (10,448.58) (8,548.84) (8,612.96)
(Increase)Decrease in Medical Supplies Inventory (6,365.25) (1,273.05) (525.13) (429.65) (432.88)
Increase(Decrease) in Accrued Expenses 71,444.17 3,572.21 3,750.82 3,938.36 4,135.28
Increase(Decrease) in SSS/PHIC/HDMF Premiums Payable 74,435.00 970.50 745.00 - 1,764.03
Increase(Decrease) in Withholding Tax Payable 9,338.29 - 3,707.75 - 1,268.39
Increase(Decrease) in Income Tax Payable 511,301.89 149,059.13 46,564.90 171,087.19 68,987.84
Payment of Tax Payable
Cash Inflows (Outflows) from Operating Activities 2,003,594.17 5,997,561.87 8,007,234.86 10,492,276.40 12,989,220.15
Cash Flows from Investing Activities:

Purchased of Property and Equipment (9,509,607.77) - - - -
Cash Flows from Financing Activities:

Owner's Contributions 11,500,000.00 - - - -
Owner's Withdrawals (150,000.00) (200,000.00) (250,000.00) (300,000.00) (380,000.00)
Cash Inflows (Outflows) from Financing Activities 11,350,000.00 (200,000.00) (250,000.00) (300,000.00) (380,000.00)
CASH, ENDING BALANCE 3,843,986.39 5,797,561.87 7,757,234.86 10,192,276.40 12,609,220.15

84

PROJECTED STATEMENT OF CHANGES IN EQUITY
For the Year Ending December 31 Year 1 to 5
Year 1 Year 2 Year 3 Year 4 Year 5
Capital, Beginning Balances:

A 11,500,000.00 12,543,037.74 13,883,880.10 15,283,373.90 17,032,071.14
Add (Deduct):
Net Income:
A 1,193,037.74 1,540,842.37 1,649,493.80 2,048,697.24 2,209,668.86
Personal Drawings:
A 150,000.00 200,000.00 250,000.00 300,000.00 380,000.00
Capital, Ending Balances:

A 12,543,037.74 13,883,880.10 15,283,373.90 17,032,071.14 18,861,740.00
85
Note 1 Project Cost and Sources of Funds
Acquisition of Property and Equipment 9,509,607.77

Pre-Operating Expense 1,223,696.23
Working Cash 766,695.99
Total Project Cost 11,500,000.00
Sources of Fund:
Owner's Contributions 11,500,000.00
Total 11,500,000.00
Note 2 Pre-operating Expense
Organization Cost 180,800.00

Taxes and Licenses 108,850.00
Launching Expense 95,000.00
Housekeeping Supplies 53,923.50
Office Supplies 56,587.55
Cleaning Supplies 134,226.56
Glasswares, Silverwares and Chinawares 74,873.63
Guestroom Supplies & Amenities 115,143.75
Linens and Cloth 211,082.50
Medical Supplies 10,608.75
Promotional Expense 182,600.00
Total 1,223,696.23
86
Note 3 Summary of Sales/Revenues

Room Revenue 8,658,822.68 9,091,763.81 9,546,352.00 10,023,669.60 10,524,853.08

Sales - Restaurant 7,485,660.00 7,859,943.00 8,252,940.15 8,665,587.16 9,098,866.52
Rent Income - Souvenir Shop 180,000.00 189,000.00 198,450.00 208,372.50 218,791.13
Interest Income on Short-term Investments 31,419.87 49,792.49 68,105.49 91,328.58 114,462.40
Total 16,355,902.54 17,190,499.30 18,065,847.64 18,988,957.83 19,956,973.12
**There is an increase of 5% per annum on the sales/revenues.
Note 4 Cost of Sales YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Cost of Sales - Restaurant (30% of sales) 2,245,698.00 2,357,982.90 2,475,882.05 2,599,676.15 2,729,659.95
Cost of Sales - Cafeteria (30% of sales) - - - - -
Total 2,245,698.00 2,357,982.90 2,475,882.05 2,599,676.15 2,729,659.95
Note 5 Salaries Expense & SSS/PHIC/HDMF Premiums Expense/13th Mo. Pay YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Salaries Expense 5,823,000.00 5,823,000.00 6,114,150.00 6,114,150.00 6,419,857.50

SSS/PHIC/HDMF Premiums Expense 537,549.60 537,549.60 548,291.40 548,291.40 559,787.55
13th Month Pay 970,500.00 970,500.00 1,019,025.00 1,019,025.00 1,069,976.25
Note 6 Other Operating Expenses YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Advertising/Promotional Expense 182,600.00 146,080.00 116,864.00 93,491.20 74,792.96

Launching Expense 95,000.00 - - - -
Organization Cost 180,800.00 - - - -
Taxes and Licenses 108,850.00 114,292.50 120,007.13 126,007.48 132,307.86
Uniform Expense 85,490.00 89,764.50 94,252.73 98,965.36 103,913.63
Power, Light and Water 380,785.00 399,824.25 419,815.46 440,806.24 462,846.55
Telephone & Internet Expense 189,650.00 199,132.50 209,089.13 219,543.58 230,520.76
Social Responsibility Expense 95,080.00 99,834.00 104,825.70 110,066.99 115,570.33
Staff Training & Dev't Expense 185,900.00 195,195.00 204,954.75 215,202.49 225,962.61
Spoilages/Breakages 38,328.30 39,299.72 41,264.70 43,327.94 45,494.33
Depreciation Expense 537,904.82 537,904.82 537,904.82 537,904.82 537,904.82
Transportation and Travel 102,750.00 107,887.50 113,281.88 118,945.97 124,893.27
CSR Expense 150,000.00 157,500.00 165,375.00 173,643.75 182,325.94
Outsourcing Expense 306,000.00 321,300.00 337,365.00 354,233.25 371,944.91
Pest Control Expense 117,600.00 123,480.00 129,654.00 136,136.70 142,943.54
Miscellaneous Expense 86,160.00 90,468.00 94,991.40 99,740.97 104,728.02
Total 2,842,898.12 2,621,962.79 2,689,645.68 2,768,016.73 2,856,149.52
** There an increase of 5% per annum except depreciation expense and promotional expense (decrease of 20%).
87
Note 7 Schedule of Property & Equipment with depreciation
Property and Equipment Acquisition cost Useful life (in years) Annual Depreciation
Leasehold Improvement 7,000,000.00 20 350,000.00

Guest Room Equipment 1,206,821.50 15 80,454.77
Kitchen Equipment,Tools & Other Fixtures 128,420.50 10 12,842.05
Kitchen and Cafe Equipment 463,194.70 15 30,879.65
Housekeeping Tools & Equipment 198,918.52 10 19,891.85
Furniture & Fixtures 221,662.50 15 14,777.50
Office Equipment 152,961.50 10 15,296.15
Safety and Security Equipment 137,628.55 10 13,762.86
Total 9,509,607.77 537,904.82
Leasehold Improvement 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00 7,000,000.00

Less: Accum Dep'n 350,000.00 700,000.00 1,050,000.00 1,400,000.00 1,750,000.00
Net Book Value 6,650,000.00 6,300,000.00 5,950,000.00 5,600,000.00 5,250,000.00
Guest Room Equipment 1,206,821.50 1,206,821.50 1,206,821.50 1,206,821.50 1,206,821.50

Less: Accum Dep'n 80,454.77 160,909.53 241,364.30 321,819.07 402,273.83
Net Book Value 1,126,366.73 1,045,911.97 965,457.20 885,002.43 804,547.67
Kitchen Equipment,Tools & Other Fixtures 128,420.50 128,420.50 128,420.50 128,420.50 128,420.50
Less: Accum Dep'n 12,842.05 25,684.10 38,526.15 51,368.20 64,210.25
Net Book Value 115,578.45 102,736.40 89,894.35 77,052.30 64,210.25
Kitchen and Cafe Equipment 463,194.70 463,194.70 463,194.70 463,194.70 463,194.70

Less: Accum Dep'n 30,879.65 61,759.29 92,638.94 123,518.59 154,398.23
Net Book Value 432,315.05 401,435.41 370,555.76 339,676.11 308,796.47
Housekeeping Tools & Equipment 198,918.52 198,918.52 198,918.52 198,918.52 198,918.52

Less: Accum Dep'n 19,891.85 39,783.70 59,675.56 79,567.41 99,459.26
Net Book Value 179,026.67 159,134.82 139,242.97 119,351.11 99,459.26
Furniture & Fixtures 221,662.50 221,662.50 221,662.50 221,662.50 221,662.50

Less: Accum Dep'n 14,777.50 29,555.00 44,332.50 59,110.00 73,887.50
Net Book Value 206,885.00 192,107.50 177,330.00 162,552.50 147,775.00
Office Equipment 152,961.50 152,961.50 152,961.50 152,961.50 152,961.50

Less: Accum Dep'n 15,296.15 30,592.30 45,888.45 61,184.60 76,480.75
Net Book Value 137,665.35 122,369.20 107,073.05 91,776.90 76,480.75
Safety and Security Equipment 137,628.55 137,628.55 137,628.55 137,628.55 137,628.55

Less: Accum Dep'n 13,762.86 27,525.71 41,288.57 55,051.42 68,814.28
Net Book Value 123,865.70 110,102.84 96,339.99 82,577.13 68,814.28
88
Note 8 Housekeeping Supplies

Beginning Balance - 32,354.10 38,824.92 41,494.13 43,678.04
Purchases 215,694.00 226,478.70 237,802.64 249,692.77 262,177.41
Total 215,694.00 258,832.80 276,627.56 291,186.90 305,855.44
Used Supplies (%85) 183,339.90 220,007.88 235,133.42 247,508.87 259,977.12
Ending Balance 32,354.10 38,824.92 41,494.13 43,678.04 45,878.32
Note 9 Office Supplies

Purchases 226,350.19 237,667.70 249,551.08 262,028.64 275,130.07
Total 226,350.19 271,620.23 290,294.12 305,572.75 320,965.98
Used Supplies (85%) 192,397.66 230,877.19 246,750.00 259,736.84 272,821.08
Ending Balance 33,952.53 40,743.03 43,544.12 45,835.91 48,144.90
Note 10 Cleaning Supplies

Purchases 536,906.25 563,751.56 591,939.14 621,536.10 652,612.90
Total 536,906.25 644,287.50 688,582.27 724,823.44 761,336.42
Used Supplies (85%) 456,370.31 547,644.38 585,294.93 616,099.92 647,135.96
Ending Balance 80,535.94 96,643.13 103,287.34 108,723.52 114,200.46
Note 11 Glasswares, Silverwares and Chinawares

Purchases 299,494.50 314,469.23 330,192.69 346,702.32 364,037.44
Total 299,494.50 359,393.40 384,101.70 404,317.58 424,685.07
Used Supplies (85%) 254,570.33 305,484.39 326,486.44 343,669.94 360,982.31
Ending Balance 44,924.18 53,909.01 57,615.25 60,647.64 63,702.76

89
s
Note 12 Guestroom Supplies & Amenities
Purchases 460,575.00 483,603.75 507,783.94 533,173.13 559,831.79
Total 460,575.00 552,690.00 590,687.44 621,776.25 653,098.23
Used Supplies (85%) 391,488.75 469,786.50 502,084.32 528,509.81 555,133.49
Ending Balance 69,086.25 82,903.50 88,603.12 93,266.44 97,964.73
Note 13 Linens and Cloth

Purchases 844,330.00 886,546.50 930,873.83 977,417.52 1,026,288.39
Total 844,330.00 1,013,196.00 1,082,853.23 1,139,845.50 1,197,265.22
Used Supplies (85%) 717,680.50 861,216.60 920,425.24 968,868.68 1,017,675.43
Ending Balance 126,649.50 151,979.40 162,427.98 170,976.83 179,589.78
Note 14 Medical Supplies

Purchases 42,435.00 44,556.75 46,784.59 49,123.82 51,580.01
Total 42,435.00 50,922.00 54,422.89 57,287.25 60,173.10
Used Supplies (85%) 36,069.75 43,283.70 46,259.45 48,694.16 51,147.13
Ending Balance 6,365.25 7,638.30 8,163.43 8,593.09 9,025.96

90
Note 15 SSS/PHIC/HDMF Premiums Payable YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

SSS Premiums Payable:

Amount Withheld as Share of Employee 169,160.40 169,160.40 170,031.60 170,031.60 171,339.60
Amount Withheld as Share of Employer 351,039.60 351,039.60 352,808.40 352,808.40 355,940.40
Total 520,200.00 563,550.00 566,190.00 566,410.00 570,850.00
Amount Remitted 476,850.00 520,200.00 522,620.00 522,840.00 526,910.00
Ending Balance 43,350.00 43,350.00 43,570.00 43,570.00 43,940.00
PHIC Premiums Payable:

Total 140,100.00 151,775.00 158,075.00 158,600.00 163,100.00
Amount Remitted 128,425.00 140,100.00 145,875.00 146,400.00 150,525.00
Ending Balance 11,675.00 11,675.00 12,200.00 12,200.00 12,575.00
HDMF Premiums Payable:

Total 232,920.00 263,976.00 264,946.50 264,946.50 277,174.80
Amount Remitted 213,510.00 243,595.50 244,566.00 244,566.00 255,775.28
Ending Balance 19,410.00 20,380.50 20,380.50 20,380.50 21,399.53
Note 16 Withholding Tax on Compensation Payable YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

Amount Withheld from Employees 112,059.52 112,059.52 156,552.52 156,552.52 171,773.17
Total 112,059.52 121,397.81 165,890.81 169,598.56 184,819.21
Amount Remitted to BIR 102,721.23 112,059.52 152,844.77 156,552.52 170,504.78
Ending Balance 9,338.29 9,338.29 13,046.04 13,046.04 14,314.43
Note 17 Accrued Expenses YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Water and Electric Bill 31,732.08 33,318.69 34,984.62 36,733.85 38,570.55

Telephone & Internet Bill 15,804.17 16,594.38 17,424.09 18,295.30 19,210.06
Total 47,536.25 49,913.06 52,408.72 55,029.15 57,780.61

91
SCHEDULES OF REVENUES
ROOM REVENUES
NUMBER OF RACK RATE TOTAL
TYPE OF ROOM
ROOMS (PHP) REVENUE
THE GMELINA (Family Room) 3 7,848.00 23,544.00
THE ALNUS (Deluxe Room) 3 6,549.00 19,647.00
THE PINE (Standard Room) 4 4,686.00 18,744.00
-
61,935.00
Estimated Monthly Room Revenue

Forecasted
EDR EMRR
Month No. of Days Occupancy
Rate
(Php) (Php)
January 31 55% 61,935.00 1,055,991.75
February 28 55% 61,935.00 953,799.00
March 31 45% 61,935.00 863,993.25
April 30 55% 61,935.00 1,021,927.50
May 31 25% 61,935.00 479,996.25
June 30 30% 43,354.50 390,190.50
July 31 35% 43,354.50 470,396.33
August 31 30% 43,354.50 403,196.85
September 30 35% 43,354.50 455,222.25
October 31 35% 61,935.00 671,994.75
November 30 45% 61,935.00 836,122.50
December 31 55% 61,935.00 1,055,991.75
TOTAL 8,658,822.68
Note: 30% Discount for June to September

SALES - RESTAURANT
Average Check Estimated Daily
Meal Time Turnover Seat Covers
(Php) Revenue.
Breakfast 300 1 35 10,500.00
Lunch 350 1 50 17,500.00
Dinner 350 1 50 17,500.00
Total Estimated Daily Sales - Restaurant 45,500.00
92
Monthly Sales - Restaurant

Frequency EDR EMRR
Month No. of Days
Rate (PhP) (PHP)
January 31 50% 45,500.00 705,250.00
February 28 48% 45,500.00 611,520.00
March 31 45% 45,500.00 634,725.00
April 30 45% 45,500.00 614,250.00
May 31 40% 45,500.00 564,200.00
June 30 40% 45,500.00 546,000.00
July 31 40% 45,500.00 564,200.00
August 31 38% 45,500.00 535,990.00
September 30 35% 45,500.00 477,750.00
October 31 50% 45,500.00 705,250.00
November 30 55% 45,500.00 750,750.00
December 31 55% 45,500.00 775,775.00
Total Sales - Restaurant 7,485,660.00
RENT INCOME - SOUVENIR SHOP
Monthly Rent Income

Month
(PHP)
January 15,000.00
February 15,000.00
March 15,000.00
April 15,000.00
May 15,000.00
June 15,000.00
July 15,000.00
August 15,000.00
September 15,000.00
October 15,000.00
November 15,000.00
December 15,000.00
Total Sales - Souvenirs 180,000.00
93
Schedule 1. Proposed Schedule of Salaries Expense Schedule 2. Proposed Schedule of SSS, PHIC, HDMF Premiums
Payroll Year 1 & 2
Deductions Employer's Share
Employee Monthly Total Monthly Annual Gross Net Monthly
Employee Status SSS PHIC HDMF W.Tax Total SSS PHIC HDMF
ID Rate Pay Pay Pay
20191001 Operations Manager M2 43,750.00 43,750.00 525,000.00 581.30 437.50 875.00 6,704.57 8,598.37 35,151.63 1,208.70 437.50 875.00
20191002 Assistant Manager M1 35,000.00 35,000.00 420,000.00 581.30 437.50 700.00 2,489.57 4,208.37 30,791.63 1,208.70 437.50 700.00
20191003 Head Cook M 22,500.00 22,500.00 270,000.00 581.30 275.00 450.00 72.07 1,378.37 21,121.63 1,208.70 275.00 450.00
20191004 Bookkeeper M 22,500.00 22,500.00 270,000.00 581.30 275.00 450.00 72.07 1,378.37 21,121.63 1,208.70 275.00 450.00
20191005 Barista M 20,000.00 20,000.00 240,000.00 581.30 250.00 400.00 - 1,231.30 18,768.70 1,208.70 250.00 400.00
20191006 Purchaser M 20,000.00 20,000.00 240,000.00 581.30 250.00 400.00 - 1,231.30 18,768.70 1,208.70 250.00 400.00
20191007 Front Desk Agent 1 M 19,500.00 19,500.00 234,000.00 581.30 237.50 390.00 - 1,208.80 18,291.20 1,208.70 237.50 390.00
20191010 Bell Man 1 HF1 18,750.00 18,750.00 225,000.00 581.30 225.00 375.00 - 1,181.30 17,568.70 1,208.70 225.00 375.00
20191011 Bell Man 2 M1 18,750.00 18,750.00 225,000.00 581.30 225.00 375.00 - 1,181.30 17,568.70 1,208.70 225.00 375.00
20191012 Cashier 1 S 19,000.00 19,000.00 228,000.00 581.30 237.50 380.00 - 1,198.80 17,801.20 1,208.70 237.50 380.00
20191013 Cashier 2 S 19,000.00 19,000.00 228,000.00 581.30 237.50 380.00 - 1,198.80 17,801.20 1,208.70 237.50 380.00
20191014 Waiter 1 S 18,750.00 18,750.00 225,000.00 581.30 225.00 375.00 - 1,181.30 17,568.70 1,208.70 225.00 375.00
20191015 Waiter 2 S 18,750.00 18,750.00 225,000.00 581.30 225.00 375.00 - 1,181.30 17,568.70 1,208.70 225.00 375.00
20191016 Cook 1 S 16,250.00 16,250.00 195,000.00 581.30 200.00 325.00 - 1,106.30 15,143.70 1,208.70 200.00 325.00
20191017 Cook 2 S 16,250.00 16,250.00 195,000.00 581.30 200.00 325.00 - 1,106.30 15,143.70 1,208.70 200.00 325.00
20191018 Cook 3 S 16,250.00 16,250.00 195,000.00 581.30 200.00 325.00 - 1,106.30 15,143.70 1,208.70 200.00 325.00
20191019 Room Attendant 1 S 16,250.00 16,250.00 195,000.00 581.30 200.00 325.00 - 1,106.30 15,143.70 1,208.70 200.00 325.00
20191020 Room Attendant 2 S 16,250.00 16,250.00 195,000.00 581.30 200.00 325.00 - 1,106.30 15,143.70 1,208.70 200.00 325.00
20191021 Room Attendant 3 S 16,250.00 16,250.00 195,000.00 581.30 200.00 325.00 - 1,106.30 15,143.70 1,208.70 200.00 325.00
20191022 Maintenance Crew 1 M 13,750.00 13,750.00 165,000.00 490.50 162.50 275.00 - 928.00 12,822.00 1,004.50 162.50 275.00
20191023 Maintenance Crew 2 S 13,750.00 13,750.00 165,000.00 490.50 162.50 275.00 - 928.00 12,822.00 1,004.50 162.50 275.00
20191024 Steward 1 M1 12,500.00 12,500.00 150,000.00 454.20 150.00 250.00 - 854.20 11,645.80 930.80 150.00 250.00
20191025 Steward 2 S 12,500.00 12,500.00 150,000.00 454.20 150.00 250.00 - 854.20 11,645.80 930.80 150.00 250.00
Total 485,250.00 5,823,000.00 14,096.70 5,837.50 9,705.00 9,338.29 38,977.49 446,272.51 29,253.30 5,837.50 9,705.00
Annual 5,823,000.00 169,160.40 70,050.00 116,460.00 112,059.52 467,729.92 5,355,270.08 351,039.60 70,050.00 116,460.00
94
Payroll Year 3 & 4

Deductions Employer's Share
Employee Emplo Monthly Total Monthly Annual Gross Net Monthly
Status SSS PHIC HDMF W.Tax Total SSS PHIC HDMF
ID yee Rate Pay Pay Pay
20191003 Head Cook M 23,625.00 23,625.00 283,500.00 581.30 287.50 472.50 290.07 1,631.37 21,993.63 1,208.70 287.50 472.50
20191004 Bookkeeper M 23,625.00 23,625.00 283,500.00 581.30 287.50 472.50 290.07 1,631.37 21,993.63 1,208.70 287.50 472.50
20191005 Barista M 21,000.00 21,000.00 252,000.00 581.30 262.50 420.00 - 1,263.80 19,736.20 1,208.70 262.50 420.00
20191006 Purchaser M 21,000.00 21,000.00 252,000.00 581.30 262.50 420.00 - 1,263.80 19,736.20 1,208.70 262.50 420.00
20191010 Bell Man 1 HF1 19,687.50 19,687.50 236,250.00 581.30 237.50 393.75 - 1,212.55 18,474.95 1,208.70 237.50 393.75
20191011 Bell Man 2 M1 19,687.50 19,687.50 236,250.00 581.30 237.50 393.75 - 1,212.55 18,474.95 1,208.70 237.50 393.75
20191012 Cashier 1 S 19,950.00 19,950.00 239,400.00 581.30 237.50 399.00 - 1,217.80 18,732.20 1,208.70 237.50 399.00
20191013 Cashier 2 S 19,950.00 19,950.00 239,400.00 581.30 237.50 399.00 - 1,217.80 18,732.20 1,208.70 237.50 399.00
20191014 Waiter 1 S 19,687.50 19,687.50 236,250.00 581.30 237.50 393.75 - 1,212.55 18,474.95 1,208.70 237.50 393.75
20191015 Waiter 2 S 19,687.50 19,687.50 236,250.00 581.30 237.50 393.75 - 1,212.55 18,474.95 1,208.70 237.50 393.75
20191016 Cook 1 S 17,062.50 17,062.50 204,750.00 581.30 212.50 341.25 - 1,135.05 15,927.45 1,208.70 212.50 341.25
20191017 Cook 2 S 17,062.50 17,062.50 204,750.00 581.30 212.50 341.25 - 1,135.05 15,927.45 1,208.70 212.50 341.25
20191018 Cook 3 S 17,062.50 17,062.50 204,750.00 581.30 212.50 341.25 - 1,135.05 15,927.45 1,208.70 212.50 341.25
20191019 Room Attendant 1 S 17,062.50 17,062.50 204,750.00 581.30 212.50 341.25 - 1,135.05 15,927.45 1,208.70 212.50 341.25
20191020 Room Attendant 2 S 17,062.50 17,062.50 204,750.00 581.30 212.50 341.25 - 1,135.05 15,927.45 1,208.70 212.50 341.25
20191021 Room Attendant 3 S 17,062.50 17,062.50 204,750.00 581.30 212.50 341.25 - 1,135.05 15,927.45 1,208.70 212.50 341.25
20191022 Maintenance Crew 1 M 14,437.50 14,437.50 173,250.00 508.70 175.00 288.75 - 972.45 13,465.05 1,041.30 175.00 288.75
20191023 Maintenance Crew 2 S 14,437.50 14,437.50 173,250.00 508.70 175.00 288.75 - 972.45 13,465.05 1,041.30 175.00 288.75
20191024 Steward 1 M1 13,125.00 13,125.00 157,500.00 472.30 162.50 262.50 - 897.30 12,227.70 967.70 162.50 262.50
20191025 Steward 2 S 13,125.00 13,125.00 157,500.00 472.30 162.50 262.50 - 897.30 12,227.70 967.70 162.50 262.50
Total 509,512.50 6,114,150.00 14,169.30 6,100.00 10,190.25 13,046.04 43,505.59 466,006.91 29,400.70 6,100.00 10,190.25
Annual 6,114,150.00 170,031.60 73,200.00 122,283.00 156,552.52 522,067.12 5,592,082.88 352,808.40 73,200.00 122,283.00
95
Payroll Year 5
Employer's Share
Employee Emplo Monthly Total Monthly Annual Gross Net Monthly
Status SSS PHIC HDMF W.Tax Total SSS PHIC HDMF
ID yee Rate Pay Pay Pay
20191003 Head Cook M 24,806.25 24,806.25 297,675.00 581.30 300.00 496.13 519.10 1,896.52 22,909.73 1,208.70 300.00 496.13
20191004 Bookkeeper M 24,806.25 24,806.25 297,675.00 581.30 300.00 496.13 519.10 1,896.52 22,909.73 1,208.70 300.00 496.13
20191005 Barista M 22,050.00 22,050.00 264,600.00 581.30 275.00 441.00 - 1,297.30 20,752.70 1,208.70 275.00 441.00
20191006 Purchaser M 22,050.00 22,050.00 264,600.00 581.30 275.00 441.00 - 1,297.30 20,752.70 1,208.70 275.00 441.00
20191010 Bell Man 1 HF1 20,671.88 20,671.88 248,062.50 581.30 250.00 413.44 - 1,244.74 19,427.14 1,208.70 250.00 413.44
20191011 Bell Man 2 M1 20,671.88 20,671.88 248,062.50 581.30 250.00 413.44 - 1,244.74 19,427.14 1,208.70 250.00 413.44
20191012 Cashier 1 S 20,947.50 20,947.50 251,370.00 581.30 250.00 418.95 - 1,250.25 19,697.25 1,208.70 250.00 418.95
20191013 Cashier 2 S 20,947.50 20,947.50 251,370.00 581.30 250.00 418.95 - 1,250.25 19,697.25 1,208.70 250.00 418.95
20191014 Waiter 1 S 20,671.88 20,671.88 248,062.50 581.30 250.00 413.44 - 1,244.74 19,427.14 1,208.70 250.00 413.44
20191015 Waiter 2 S 20,671.88 20,671.88 248,062.50 581.30 250.00 413.44 - 1,244.74 19,427.14 1,208.70 250.00 413.44
20191016 Cook 1 S 17,915.63 17,915.63 214,987.50 581.30 212.50 358.31 - 1,152.11 16,763.51 1,208.70 212.50 358.31
20191017 Cook 2 S 17,915.63 17,915.63 214,987.50 581.30 212.50 358.31 - 1,152.11 16,763.51 1,208.70 212.50 358.31
20191018 Cook 3 S 17,915.63 17,915.63 214,987.50 581.30 212.50 358.31 - 1,152.11 16,763.51 1,208.70 212.50 358.31
20191019 Room Attendant 1 S 17,915.63 17,915.63 214,987.50 581.30 212.50 358.31 - 1,152.11 16,763.51 1,208.70 212.50 358.31
20191020 Room Attendant 2 S 17,915.63 17,915.63 214,987.50 581.30 212.50 358.31 - 1,152.11 16,763.51 1,208.70 212.50 358.31
20191021 Room Attendant 3 S 17,915.63 17,915.63 214,987.50 581.30 212.50 358.31 - 1,152.11 16,763.51 1,208.70 212.50 358.31
20191022 Maintenance Crew 1 M 15,159.38 15,159.38 181,912.50 545.00 187.50 303.19 - 1,035.69 14,123.69 1,135.00 187.50 303.19
20191023 Maintenance Crew 2 S 15,159.38 15,159.38 181,912.50 545.00 187.50 303.19 - 1,035.69 14,123.69 1,135.00 187.50 303.19
20191024 Steward 1 M1 13,781.25 13,781.25 165,375.00 490.50 162.50 275.63 - 928.63 12,852.63 1,004.50 162.50 275.63
20191025 Steward 2 S 13,781.25 13,781.25 165,375.00 490.50 162.50 275.63 - 928.63 12,852.63 1,004.50 162.50 275.63
Total 534,988.13 6,419,857.50 14,278.30 6,287.50 10,699.76 14,314.43 45,579.99 489,408.13 29,661.70 6,287.50 10,699.76
Annual 6,419,857.50 171,339.60 75,450.00 128,397.15 171,773.17 546,959.92 5,872,897.58 355,940.40 75,450.00 128,397.15
Assumption: There is an increase of 5% in the monthly salary rate of each employee every two years.
96
LIST OF PROPERTIES AND EQUIPMENT & SUPPLIES

Leasehold Improvement 7,000,000.00
Guest Room Equipment
PROJECTED COST TOTAL COST

UNIT COST (Php) QUANTITY
ITEM (Php) 1.15 (Php)
Single Size Bed 13,500.00 15,525.00 10 155,250.00
Queen Size Bed 18,500.00 21,275.00 10 212,750.00
42” Flat Screen TV 31,699.00 36,453.85 10 364,538.50
Lampshade 480.00 552.00 10 5,520.00
Bedside Table 1,147.00 1,319.05 10 13,190.50
Toilet w/ Bidet 6,500.00 7,475.00 10 74,750.00
Bathroom Mirror 1,890.00 2,173.50 10 21,735.00
Water Heater Shower 6,480.00 7,452.00 10 74,520.00
Bed Spread (Single) 2,300.00 2,645.00 10 26,450.00
Bed Spread (Queen) 2,500.00 2,875.00 10 28,750.00
Telephone 1,700.00 1,955.00 10 19,550.00
Hair Dryer 1,500.00 1,725.00 10 17,250.00
Electric Kettle 500.00 575.00 10 5,750.00
Ceiling Fan 1,472.00 1,692.80 10 16,928.00
Roll Away 5,495.00 6,319.25 10 63,192.50
Chair 900.00 1,035.00 10 10,350.00
Working Table 2,549.00 2,931.35 10 29,313.50
Digital Alarm Clock 890.00 1,023.50 10 10,235.00
Vanity Mirror 990.00 1,138.50 10 11,385.00
Vaults 2,599.00 2,988.85 10 29,888.50
Tall Lamp 1,350.00 1,552.50 10 15,525.00
TOTAL 1,206,821.50
Kitchen Equipment,Tools & Other Fixtures

ITEM UNIT COST (Php)PROJECTED COST (Php) 1.15
Q UANTITY TOTAL COST (Php)
Salt and Pepper Shaker 40.00 46.00 20 920.00
Tong 190.00 218.50 10 2,185.00
Salad Tong 150.00 172.50 10 1,725.00
Chef’s Knife 265.00 304.75 10 3,047.50
Paring Knife 287.00 330.05 10 3,300.50
Boning Knife 310.00 356.50 10 3,565.00
Butcher’s Knife 500.00 575.00 10 5,750.00
Honing Steel 150.00 172.50 10 1,725.00
Chopping Board 400.00 460.00 10 4,600.00
Baking Sheet 179.00 205.85 10 2,058.50
Pastry Brush 90.00 103.50 10 1,035.00
Grill Brush 90.00 103.50 10 1,035.00
Grater 219.00 251.85 10 2,518.50
Ice cream Scooper 150.00 172.50 10 1,725.00
Measuring Spoon 80.00 92.00 10 920.00
Dry Measuring Cup 150.00 172.50 10 1,725.00
Liquid Measuring Cup 250.00 287.50 10 2,875.00
Sauté Pan 380.00 437.00 10 4,370.00
Sauce Pan 400.00 460.00 10 4,600.00
Nonstick Pan 670.00 770.50 10 7,705.00
Wok 870.00 1,000.50 10 10,005.00
Meat Thermometer 480.00 552.00 10 5,520.00
Mixing Bowls 300.00 345.00 10 3,450.00
Digital Scale 678.00 779.70 10 7,797.00
Peeler 70.00 80.50 10 805.00
Can opener 159.00 182.85 10 1,828.50
Food Tray (Rectangular) 150.00 172.50 10 1,725.00
Strainer 100.00 115.00 10 1,150.00
Wire Whisk 110.00 126.50 10 1,265.00
Pot Holder 130.00 149.50 10 1,495.00
Zester 130.00 149.50 10 1,495.00
Colander 120.00 138.00 10 1,380.00
Spatula 90.00 103.50 10 1,035.00
Rubber Spatula 180.00 207.00 10 2,070.00
Cake Molder 320.00 368.00 10 3,680.00
Kitchen Caddy 2,290.00 2,633.50 10 26,335.00
TOTAL 128,420.50
97
Kitchen and Cafe Equipment

ITEM UNIT COST (Php) QUANTITY
(Php) 1.15 (Php)
Espresso Machine 36,000.00 41,400.00 1 41,400.00
Perculator 8,000.00 9,200.00 2 18,400.00
Coffee Grinder 3,500.00 4,025.00 1 4,025.00
Deep Fryer 14,000.00 16,100.00 1 16,100.00
Chest Freezer 15,550.00 17,882.50 2 35,765.00
Chiller 14,350.00 16,502.50 2 33,005.00
Three Compartment Sink 4,719.00 5,426.85 2 10,853.70
Stainless Worktable 7,200.00 8,280.00 5 41,400.00
Industrial Blender 2,000.00 2,300.00 5 11,500.00
Gas Range Stove (4 stove) 11,500.00 13,225.00 2 26,450.00
Exhaust Fan 3,450.00 3,967.50 5 19,837.50
Exhaust Hood 3,250.00 3,737.50 5 18,687.50
Rice Cooker 6,500.00 7,475.00 4 29,900.00
Bread Toaster 2,800.00 3,220.00 6 19,320.00
Microwave Oven 2,500.00 2,875.00 5 14,375.00
Ice Maker 24,640.00 28,336.00 1 28,336.00
Beverage Cooler 75,000.00 86,250.00 1 86,250.00
Waffle maker 1,100.00 1,265.00 6 7,590.00
TOTAL 463,194.70
Housekeeping Tools & Equipment

(Php) 1.15 (Php)
Luggage Trolley 7,830.00 9,004.50 2 18,009.00
Floor Polisher 10,438.56 12,004.34 3 36,013.03
Housekeeping Cart 26,900.00 30,935.00 2 61,870.00
Mop Squeezer 8,090.65 9,304.25 3 27,912.74
Vacuum Cleaner 1,250.00 1,437.50 5 7,187.50
Waste Trolley 3,225.00 3,708.75 5 18,543.75
Laundry Cart 800.00 920.00 10 9,200.00
Soft Broom 110.00 126.50 10 1,265.00
Stick Broom 75.00 86.25 10 862.50
Dustpan 85.00 97.75 10 977.50
Toilet Brush & Caddy 230.00 264.50 10 2,645.00
Mop 200.00 230.00 10 2,300.00
Toilet Pump 150.00 172.50 10 1,725.00
Trash Bin 350.00 402.50 15 6,037.50
Hand Brush 50.00 57.50 10 575.00
Squeegee 45.00 51.75 10 517.50
Sponge 20.00 23.00 30 690.00
Spray Bottle 45.00 51.75 30 1,552.50
Rugs 30.00 34.50 30 1,035.00
TOTAL 198,918.52
98
Furniture & Fixtures

(Php) 1.15 (Php)
Office Table 6,550.00 7,532.50 5 37,662.50
Office Chair 350.00 402.50 5 2,012.50
Filling Cabinet 2,650.00 3,047.50 5 15,237.50
Coffee Tables 5,500.00 6,325.00 15 94,875.00
Chairs 350.00 402.50 40 16,100.00
Dining Table and Chairs 4,850.00 5,577.50 10 55,775.00
TOTAL 221,662.50
Office Equipment

(Php) 1.15 (Php)
Multi-Functional Printer 9,950.00 11,442.50 3 34,327.50
Computer Set 30,000.00 34,500.00 3 103,500.00
Fax Machine 6,580.00 7,567.00 2 15,134.00
TOTAL 152,961.50
Safety and Security Equipment

(Php) 1.15 (Php)
Fire Extinguisher 2,099.75 2,414.71 12 28,976.55
Water Sprinkler 925.00 1,063.75 10 10,637.50
Wireless Smoke Detector 763.80 878.37 10 8,783.70
First Aid Kit 625.00 718.75 4 2,875.00
Emergency Light 1,499.75 1,724.71 12 20,696.55
CCTV Camera 1,430.00 1,644.50 20 32,890.00
CCTV Video Monitor 5,699.00 6,553.85 5 32,769.25
TOTAL 137,628.55
Glasswares, Silverwares and Chinawares

(Php) 1.15 (Php)
B&B knife 60.00 69.00 100 6,900.00
Dessert Fork 50.00 57.50 100 5,750.00
Dessert Spoon 45.00 51.75 100 5,175.00
Dinner Fork 375.00 431.25 50 21,562.50
Dinner Spoon 375.00 431.25 50 21,562.50
Salad Spoon 375.00 431.25 50 21,562.50
Dinner Knife 375.00 431.25 50 21,562.50
Tea Spoon 375.00 431.25 50 21,562.50
Soup Spoon 70.00 80.50 100 8,050.00
Serving Spoon 70.00 80.50 100 8,050.00
Serving Fork 70.00 80.50 100 8,050.00
Dinner Plate 150.00 172.50 100 17,250.00
B&B Plate 50.00 57.50 100 5,750.00
Dessert Plate 100.00 115.00 100 11,500.00
Salad plate 125.00 143.75 100 14,375.00
Pasta plate 160.00 184.00 100 18,400.00
Coffee Cups 70.00 80.50 100 8,050.00
Espresso Cup 150.00 172.50 100 17,250.00
Highball Glass 150.00 172.50 100 17,250.00
Water Goblet 150.00 172.50 100 17,250.00
Dolce Gusto Ice Cappuccino Coffee Cup 328.00 377.20 60 22,632.00
TOTAL 299,494.50
99
Guest Room Supplies & Amenities

(Php) 1.15 (Php)
Bath Soap 5.00 5.75 600 3,450.00
Shampoo& Conditioner 11.00 12.65 600 7,590.00
Toilet Tissue 10.00 11.50 600 6,900.00
Dental Kit 15.00 17.25 600 10,350.00
Shower Gel 9.00 10.35 600 6,210.00
Shower Cap 10.00 11.50 600 6,900.00
Shaving Kit 43.00 49.45 600 29,670.00
Laundry Bag 13.00 14.95 600 8,970.00
Bottled Water 10.00 11.50 600 6,900.00
Sachet Coffee 14.00 16.10 600 9,660.00
Sachet Creamer 13.00 14.95 600 8,970.00
Sachet Tea 6.00 6.90 600 4,140.00
Sachet White Sugar 12.00 13.80 600 8,280.00
Sachet Brown Sugar 15.00 17.25 600 10,350.00
Hanger (12 pcs) 30.00 34.50 50 1,725.00
Slipper 20.00 23.00 600 13,800.00
Pencil 8.00 9.20 300 2,760.00
Comment Card 2.00 2.30 300 690.00
Note Pad 18.00 20.70 300 6,210.00
TOTAL 153,525.00
TOTAL (FOR 1 YEAR) 460,575.00
Housekeeping Supplies
(Php) 1.15 (Php)
Hand Soap 35.00 40.25 10 402.50
Bleach 160.00 184.00 10 1,840.00
Air Freshener 275.00 316.25 10 3,162.50
Dishwashing Liquid 45.00 51.75 10 517.50
Furniture Polish 190.00 218.50 10 2,185.00
Garbage Bag 50.00 57.50 10 575.00
Cleaning Gloves 160.00 184.00 10 1,840.00
Cleaning Detergent 44.00 50.60 10 506.00
Toilet Cleaner 45.00 51.75 10 517.50
Tile Cleaner 209.00 240.35 10 2,403.50
Disinfectant Cleaner 350.00 402.50 10 4,025.00
TOTAL 17,974.50

100
Linens and Cloth

(Php) 1.15 (Php)
Bed Pad Runner (Single) 460.00 529.00 50 26,450.00
Bed Sheets (Single) 800.00 920.00 50 46,000.00
Bed Sheets (Queen) 1,300.00 1,495.00 50 74,750.00
Pillow Case (Single) 120.00 138.00 100 13,800.00
Duvet Cover (Single) 1,400.00 1,610.00 20 32,200.00
Duvet Cover (Queen) 2,500.00 2,875.00 20 57,500.00
Blanket (Single) 300.00 345.00 50 17,250.00
Blanket (Queen) 500.00 575.00 50 28,750.00
Hand Towel 30.00 34.50 100 3,450.00
Face Towel 25.00 28.75 100 2,875.00
Bath Towel 150.00 172.50 100 17,250.00
Bath Mat 200.00 230.00 100 23,000.00
Bathrobe 250.00 287.50 50 14,375.00
Sheer Curtains 200.00 230.00 50 11,500.00
Heavy Curtains 350.00 402.50 50 20,125.00
Seat Cover 250.00 287.50 50 14,375.00
Table Cover 250.00 287.50 50 14,375.00
Table Napkin 30.00 34.50 120 4,140.00
TOTAL 422,165.00

101
Office Supplies

(Php) 1.15 (Php)
Bond Paper (Short) 1 Ream 230.75 265.36 5 1,326.81
Bond Paper ( Long ) 1 Ream 245.00 281.75 5 1,408.75
Bond Paper ( A4) 1 Ream 240.00 276.00 5 1,380.00
Ball pen 24pcs/box 240.00 276.00 5 1,380.00
Pencil Sharpener 15pcs./box 45.00 51.75 5 258.75
Pencil 24pcs./box 250.00 287.50 5 1,437.50
Eraser 15pcs./box 45.00 51.75 5 258.75
Pentel Pen(Permanent) 12pcs./box 500.00 575.00 5 2,875.00
Pentel Pen ( White Board Marker) 12pcs./box 450.00 517.50 5 2,587.50
Double Sided Tape 10 Pieces – 1” 250.00 287.50 5 1,437.50
Masking Tape 10 Pcs – 2” 350.00 402.50 5 2,012.50
Scotch Tape 10 Pcs 200.00 230.00 5 1,150.00
Packing Tape 10 Pcs 500.00 575.00 5 2,875.00
Glue 1 bottle 50.00 57.50 5 287.50
Highlighter 12pcs./box 300.00 345.00 5 1,725.00
Staple Wire (Big) 1 Box 98.00 112.70 15 1,690.50
Carbon Paper 20pcs/pack 32.00 36.80 5 184.00
Correction Tape 10pcs./box 350.00 402.50 5 2,012.50
Signing Pen 24pcs/box 600.00 690.00 5 3,450.00
Tape Dispenser 75.50 86.83 5 434.13
Clip Board 60.00 69.00 5 345.00
Calculator 250.00 287.50 10 2,875.00
Clear Folder 10pcs./pack 50.00 57.50 10 575.00
Cutter Set 35.00 40.25 10 402.50
Stapler (Big) 74.75 85.96 10 859.63
Scissors 25.00 28.75 20 575.00
Paper Clip Box 35.00 40.25 10 402.50
Ruler (Stainless) 45.00 51.75 6 310.50
White Board 2,950.00 3,392.50 5 16,962.50
White Board Eraser 25.00 28.75 10 287.50
Puncher 75.50 86.83 10 868.25
Record Book 28.00 32.20 20 644.00
Cutting Board 50.00 57.50 10 575.00
Clear Book 45.00 51.75 15 776.25
Clear Envelope (Long) 10pcs./pack 75.00 86.25 10 862.50
Clear Envelope (Short) 10pcs./pack 70.00 80.50 10 805.00
Envelope (Long) 10pcs./pack 65.00 74.75 10 747.50
Envelope (Short) 10pcs./pack 60.00 69.00 10 690.00
Clear Folder (Long) 10pcs./pack 100.00 115.00 10 1,150.00
Clear Folder (Short) 10pcs./pack 95.00 109.25 10 1,092.50
Folder (Long) per pc 5.00 5.75 50 287.50
Folder (Short) per pc 3.00 3.45 50 172.50
Fastener 50pcs./Box 50.00 57.50 10 575.00
Thumb Tacks 50pcs./box 8.50 9.78 10 97.75
Marker Ink 45.00 51.75 20 1,035.00
Rubber Band 450g/Box 203.00 233.45 10 2,334.50
Printer Ink: -
Black 90.00 103.50 10 1,035.00
Colored 90.00 103.50 10 1,035.00
Push Pins 50pcs/Box 50.00 57.50 20 1,150.00
File Organizer 250.00 287.50 20 5,750.00
TOTAL 75,450.06
TOTAL (FOR ONE YEAR) 226,350.19

102
Cleaning Supplies

(Php) 1.15 (Php)
Air freshener 170.00 195.50 5 977.50
All-purpose cleaner 540.00 621.00 10 6,210.00
Cart 8,000.00 9,200.00 4 36,800.00
Cleaning cloth 45.00 51.75 20 1,035.00
Cleaning powder 65.00 74.75 10 747.50
Dishwashing liquid 700.00 805.00 5 4,025.00
Garbage bag 60.00 69.00 10 690.00
Glass cleaner 170.00 195.50 5 977.50
Gloves 43.75 50.31 20 1,006.25
Hand sanitizer 64.75 74.46 10 744.63
Liquid hand soap 214.75 246.96 10 2,469.63
Mop with single wringer trolley 1,350.00 1,552.50 4 6,210.00
Soft broom with dust pan 400.00 460.00 10 4,600.00
Sponge 25.00 28.75 5 143.75
Spray bottle 37.00 42.55 15 638.25
Steel wool 18.00 20.70 5 103.50
Toilet bowl cleaner 134.75 154.96 10 1,549.63
Toilet brush 70.00 80.50 10 805.00
Trash bin(Small) 100.00 115.00 60 6,900.00
Trash can 595.00 684.25 15 10,263.75
Under liner 45.00 51.75 50 2,587.50
TOTAL 89,484.38
Medical Supplies

(Php) 1.15 (Php)
Alcohol 150.00 172.50 1 172.50
Bandage Scissors 65.00 74.75 1 74.75
BP Apparatus 3,000.00 3,450.00 1 3,450.00
Betadine 60.00 69.00 1 69.00
Cotton 50.00 57.50 1 57.50
Gauze Pad 70.00 80.50 1 80.50
Hydrogen Peroxide 55.00 63.25 1 63.25
Hypoallergenic Tape 50.00 57.50 1 57.50
Sterile Gloves 500.00 575.00 1 575.00
Warm and Cold Compress 450.00 517.50 1 517.50
Biogesic 250.00 287.50 1 287.50
Mefenamic Acid 250.00 287.50 1 287.50
Diatabs 300.00 345.00 1 345.00
Alaxan FR 350.00 402.50 1 402.50
Amoxicillin 200.00 230.00 1 230.00
Lomotil 350.00 402.50 1 402.50
TOTAL 7,072.50

103
FINANCIAL RATIOS
Year 1 Year 2 Year 3 Year 4 Year 5

LIQUIDITY:
Current Ratio Current Assets/Current Liabilities 6.36 7.65 9.44 10.21 11.69
Quick Ratio Quick Assets/Current Liabilities 5.77 7.07 8.87 9.71 11.20
*** The current ratio and quick ratio indicate that the company has enough current assets as well as quick assets to be used to
pay its currently maturing obligations. Therefore, the company is liquid.
PROFITABILITY:
Net Profit Margin Net Income/Total Revenues 8.46% 10.39% 10.58% 12.50% 12.83%
***The net profit ratio indicates that the business is profitable.
Return on Equity (ROE) Net Income/Ave. Equity 9.51% 11.66% 11.31% 12.68% 12.31%
*** The ROE indicates that the company is earning P0.09, P0.12, P0.11, P0.13 and P0.12 for every P1 peso of Equity or Capital.
Return on Assets (ROA) Net Income/Ave. Total Assets 9.03% 11.04% 10.69% 11.97% 11.61%
*** The ROA computed above indicates that the company is earning P0.09, P0.11, P0.11, P0.13 and P0.13 for every P1 peso of Asset.
SOLVENCY:
Debt Ratio Total Liabilities/Total Assets 5.05% 5.58% 5.41% 5.81% 5.63%
Equity Ratio Total Equity/Total Assets 94.95% 94.42% 94.59% 94.19% 94.37%
***The solvency ratios indicate that the business is very much stable since a greater percentage of the total assets were
contributed by owner/s.
CAPITAL INVESTMENT RATIO:

Rate of Return on Invt. Net Income/Ave. Capital 9.51% 11.66% 11.31% 12.68% 12.31%
BASIC TAX ADD'L

- 250,000.00 - -
250,000.00 400,000.00 - 0.20
400,000.00 800,000.00 30,000.00 0.25
800,000.00 2,000,000.00 130,000.00 0.30
2,000,000.00 8,000,000.00 490,000.00 0.32
8,000,000.00 2,410,000.00 0.35
104
CONCLUSION
Based on the figures gathered by the proponents, we therefore conclude that the project is
considered viable based on the following:
1. the booming rate of the tourism industry in Baguio City and nearby provinces will
benefit the establishment;
2. the availability of equipment and supplies because of the number of probable
partners and suppliers in the area;
3. accessibility of the location to the nature of business; and
4. the marketability of the business due to the presence of potential and target
market segment like tourist, families, young people, students, local residents and
employed individuals.
The business will provide unforgettable experience through its high quality products and
services that will guarantee customer satisfaction and help the community as well.
FUTURE PLAN
Future plan will concentrate on expanding its operation to other areas of the country and
offer other type of menu. The bed and breakfast will offer fusion cuisine on the café to
attract more customers to dine.
Recovering the capital in the first year if the operation will not be easy, however, in the
succeeding years, the business will soon recover its capital with the improvement of the
cash in-flows that will be generated through the quality service that the bed and breakfast
will give.
105
APPENDECES
106
FOOD COSTING
Name of Dish: Chicken Barbeque Skewers

Yield: 1
Ingredients Unit of Current Cost Projected Cost Portion Size Cost

Measurement (₱) (15%)
Banana ketchup 250 mL 35.00 40.25 50 mL 8.05
Lemon 1000 g 50.00 57.50 75 g 4.31
7UP 1500 mL 80.00 92.00 100 mL 6.13

Soy sauce 1000 mL 45.00 51.75 50 mL 2.59
Vinegar 1000 mL 45.00 51.75 30 mL 1.55
Brown sugar 1000 g 60.00 69.00 20 g 1.38
Garlic 1000 g 120.00 138.00 10 g 1.38
Chicken thigh 1000 g 140.00 161.00 200 g 32.20
Vegetable oil 1000 mL 90.00 103.50 15 mL 1.55
Pepper 1000 g 300.00 345.00 5g 1.73
Total 60.87
Cost Ratio 35%
Computed Selling Price per serving without VAT 173.91
Computed Selling Price per serving with VAT 20.87
Computed price per serving inclusive of VAT 194.78
Recommended Selling Price 200.00
Procedure:
1. In a large nonreactive bowl, storage container, or Ziploc bag, mix together the banana ketchup, pepper,
7UP, lemon juice, soy sauce, vinegar, brown sugar, and garlic until the sugar has dissolved.
2. Add the chicken pieces and toss. Cover the bowl or container or seal the bag and marinate in the
refrigerator for at least 1 hour and preferably overnight
3. When you are ready to cook the meat, heat a grill pan over high heat or heat a charcoal or gas grill to
medium.
4. Reserving the marinade, thread 3 or 4 pieces of chicken on each skewer, letting the pieces touch
slightly, and set them on a plate or baking sheet.
5. Pour the marinade into a saucepan and bring it to a simmer over medium-high heat. Reduce the heat to
medium and cook for 10 minutes; set it aside
6. Spray the pan or grill grate lightly with cooking spray. Place the skewers on the grill pan or grill and
cook, turning them and basting them often with the heated marinade, until they are cooked through or
the center of a piece of chicken registers 165°F (75°C) on an instant-read thermometer. This should
take between 8 and 15 minutes, depending on your cooking surface. (Discard any leftover marinade.)
7. Transfer to a platter and serve immediately, with sauce.
107
Name of Dish: Pork belly Barbeque

Yield: 1

Belly of pork 1000 g 200 230.00 200 g 46.00
Sea salt 1000 g 100 115.00 5g 0.58
Star anise, ground 50 g 50 57.50 5g 5.75

Orange, zest 10 pcs 100 115.00 1 pc 11.50
Bay leaves 50 g 50 57.50 3g 3.45
Garlic clove 50 g 60 69.00 5g 6.9
Pepper 1000 g 300 345.00 5g 1.73
Chinese five-spice
50 g 50 57.50 5g 5.75
powder
Canola oil 1000 ml 130 149.50 10 mL 1.50
Sesame oil 1000 mL 220 253.00 15 mL 3.80
Soy Sauce 1000 mL 45 51.75 15 mL 0.78
Total 87.74
Cost Ratio 35%
Procedure:
1. Mix the salt, ground star anise and the orange zest together and rub well into the skin, making sure the
salt goes into all the cuts of the pork rind
2. Using a mini-blender or a pestle and mortar, add the bay leaves, garlic, pepper, five spice and blend,
then slowly add the canola oil, sesame oil and soy sauce while blending.
3. Leave the pork to dry overnight in the fridge; do not cover as you want it to dry.
4. Heat a barbecue or griddle. Place the pork slices onto the hot griddle or barbeque and brush with the
marinade. Cook each side for a few minutes, or until cooked through and the skin is crisp.
5. Serve in a platter.
108
Name of Dish: Chicken and Veggie Skillet

Yield: 1

All-purpose flour 1000 g 50.00 57.50 10 g 0.58
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300 345.00 5g 1.73
Egg 12 pcs 84.00 96.60 1 pc 8.05

Breadcrumbs 1000 g 60.00 69.00 10 g 0.69
Olive oil 1000 ml 300.00 345.00 20 mL 6.90
Chicken breast
1000 g 130.00 149.50 200 g 29.90
(Boneless, skinless)
Garlic, mince 1000 g 120.00 138.00 10 g 1.38
Red pepper flakes 50 g 50.00 57.50 5g 5.75
Eggplant 1000 g 60.00 69.00 80 g 5.52
Tomato 1000 g 50.00 57.50 50 g 2.88
Mozzarella cheese 1000 g 500.00 575 20 g 11.50
Basil 1000 g 170.00 195.50 10 g 1.96
Total 77.42
Cost Ratio 35%
Procedure:
1. Preheat oven to 375°F (190˚C).
2. Combine flour, salt and pepper in a wide bowl. Crack egg into another bowl, whisk it, and place
breadcrumbs into a third bowl
3. Coat chicken in flour, then egg, then breadcrumbs.
4. Heat olive oil in a skillet over medium heat. Cook chicken breast until crispy and golden, about 3
minutes on each side. Remove chicken from pan and set aside
5. Add remaining olive oil, garlic, red pepper flakes, and eggplant to pan and cook until tender, about 3
minutes.
6. Add remaining salt, pepper, and crushed tomatoes. Remove pan from heat, top with chicken breast,
109
and place mozzarella on top.
7. Bake until cheese is melted, about 12 minutes.

8. Garnish with chopped basil. Serve in a platter
Name of Dish: Sagada Orange Chicken

Yield: 1

Chicken Thigh
1000 g 140.00 161.00 200 g 32.20
(Skinless, Boneless)
Eggs 12 pcs 84.00 96.60 1 pc 8.05
Salt 1000 g 100.00 115.00 5g 0.58

Black Pepper 1000 g 300.00 345.00 5g 1.73
Vegetable Oil 1000 ml 90.00 103.50 15 g 1.55
Cornstarch 1000 g 70.00 80.50 5g 0.40
All-Purpose Flour 1000 g 50.00 57.50 5g 0.29
Rice Wine 1000 mL 200.00 230.00 15 mL 3.45
Sesame Oil 1000 mL 220.00 253.00 15 mL 3.80
Soy Sauce 1000 mL 45.00 51.75 10 mL 0.52
Sugar 1000 g 60.00 69.00 15 g 1.04
White Vinegar 1000 mL 55.00 63.25 15 mL 0.95
Orange (zest and
10 pcs 100.00 115 2 pcs 23.00
juice)
Ginger 1000 g 130.00 149.50 5g 0.75
Garlic 1000 g 120.00 138.00 10 g 1.38
Red Chili Pepper 100 g 50 57.50 3g 1.73
Total 81.42
Cost Ratio 35%
Procedure:
110
1. Cut chicken breast in cubes and coat with the mixture of egg and flour.
2. Pan fry using the vegetable oil until golden brown, add the rice wine, garlic, ginger, sugar, red chili
pepper, orange zest and juice, white vinegar, soy sauce, and slurry (water and cornstarch). Add the
sesame oil and toss.
Name of Dish: Buttery Garlic Cordilleran Mushroom

Yield: 1

Butter 250 g 70.00 80.50 45 g 14.49
Canola Oil 1000 mL 130.00 149.50 15 mL 2.24
Onion 1000 g 120.00 138.00 20 g 2.76
Button Mushroom 1000 g 250.00 287.50 200 g 57.50
White Wine 1000 mL 220.00 253.00 30 mL 7.59
Thyme 50 g 50.00 57.50 5g 5.75
Parsley 500 g 120.00 138.00 10 g 2.76
Garlic 1000 g 120.00 138.00 25 g 3.45
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Total 98.85
Cost Ratio 35%
Procedure:
1. In a pan, melt butter and add canola oil. Sauté onion until translucent and add the button mushroom.
2. Sauté for atleast 5 minutes and add white wine to deglaze the bottom of the pan. Add thyme, parsley
and garlic and season with salt and pepper. Toss for about 3 to 5 minutes.
111
Name of Dish: Cordilleran Honey Garlic Salmon

Yield: 1

Butter 250 g 70.00 80.50 30 g 9.66
Honey 1000 mL 250.00 287.50 45 mL 12.94
Garlic 1000 g 120.00 138.00 30 g 4.14

Lemon 1000 g 50.00 57.50 75 g 4.31
Salt 1000 g 100 115.00 5g 0.58
Pepper 1000 g 300 345.00 5g 1.73
Parsley 500 g 120.00 138.00 15 g 4.14
Norwegian Salmon 1000 g 600.00 690.00 180 g 124.20
Total 161.70
Cost Ratio 35%
Procedure:
1. In a skillet, melt and brown the butter, add the honey, garlic and lemon juice. Mix until having a
consistency of a syrup.
2. Add the slab of salmon and turn it every after 3 minutes. Season with salt and pepper.
3. Serve it in a platter.
112
Name of Dish: Creamy Garlic Butter Tuscan Shrimp

Yield: 1

Butter 250 g 70.00 80.50 30 g 9.66
Garlic 1000 g 120.00 138.00 45 g 6.21
Shrimp 1000 g 500.00 575.00 130 g 74.75
Onion 1000 g 120.00 138.00 20 g 2.76
Sun-dried Tomatoes 1000 g 200.00 230.00 20 g 4.60
Culinary Cream 1000 mL 280.00 322.00 45 mL 16.10
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Spinach 1000 g 70.00 80.50 40 g 3.22
Parmesan Cheese 250 g 250.00 287.50 30 g 34.50
Oregano 50 g 50.00 57.50 5g 5.75
Parsley 500 g 120.00 138.00 15 g 4.14
Thyme 50 g 50.00 57.50 5g 5.75
Total 169.75
Cost Ratio 35%
Procedure:
1. In a sauté pan, melt butter and sauté garlic. Add the deveined shrimp and pan fry. Remove from the
pan.
2. In the same pan, add butter and onion, sauté onion until translucent and add the sun-dried tomatoes,
culinary cream, and shrimp. Season with salt and pepper. Add spinach, parmesan cheese oregano,
parsley and thyme. Simmer for at least 5 minutes.
113
Name of Dish: Pancakes and Sausage

Yield: 1

Hungarian Sausage 8 pcs. 300.00 345.00 1 pc. 43.13
All-purpose flour 1000 g 50.00 57.50 20 g 1.15
Baking Powder 1000 g 80.00 92.00 5g 0.46
Salt 1000 g 100.00 115.00 5g 0.58
Egg 12 pcs 84.00 96.60 1 pc. 8.05
Cinnamon 50 g 50.00 57.50 5g 5.75
Milk 1000 mL 100.00 115.00 20 mL 2.30
Baking Soda 1000 g 80.00 92.00 5g 0.46
Sugar 1000 g 60.00 69.00 15 g 1.04
Butter 250 g 70.00 80.50 20 g 6.44
Maple Syrup 500 mL 130.00 149.50 20 mL 5.98
Total 75.34
Cost Ratio 35%
Procedure:
1. Steam the Hungarian sausage for at least 10 minutes. In a mixing bowl, combine all-purpose flour,
baking powder, salt, cinnamon, baking soda, and sugar then sift. After sifting, add eggs and milk.
2. In a pan, cook the pancakes for at least 3 medium size shape of a circle.
3. Stack the pancake and top with butter and maple syrup and side with the sausage.
114
Name of Dish: Waffles and Chicken Poppers

Yield: 1

All-purpose Flour 1000 g 50.00 57.50 20 g 1.15
Salt 1000 g 100.00 115.00 5g 0.58
Baking Powder 1000 g 80.00 92.00 5g 0.46
Sugar 1000 g 60.00 69.00 15 g 1.04
Eggs 12 pcs. 84.00 96.60 1 pc. 8.05
Milk 1000 mL 100.00 115.00 20 mL 2.30
Butter 250 g 70.00 80.50 20 g 6.44
Vanilla 1000 mL 120.00 138.00 5 mL 0.69
Chicken Breast 1000 g 130.00 149.50 150 g 22.43
Pepper 1000 g 300.00 345.00 5g 1.73
Spanish Paprika 50 g 50.00 57.50 5g 5.75
Vegetable Oil 1000 mL 90.00 103.50 100 mL 10.35
Total 60.97
Cost Ratio 35%
Procedure:
1. In a mixing bowl, mix together salt, flour, baking powder, and sugar. In a separate bowl, beat the eggs
and stir in milk, melted butter and vanilla. Combine all together dry and wet ingredients until blended
well. Cook it in a waffle maker.
2. For the chicken poppers, cut the chicken breast into cubes. Combine eggs, flour, salt, pepper and
paprika. Coat the chicken cubes into the batter and pan fry it.
3. Plate the waffles together with the chicken poppers in a cheese board platter or board platter.
115
Name of Dish: Tapsilog

Yield: 1

Rice 1000 g 40.00 46.00 120 g 5.52
Garlic 1000 g 120.00 138.00 10 g 1.38
Eggs 12 pcs. 84.00 96.60 1 pc 8.05
Red eggs 12 pcs. 120.00 138.00 0.5 pc 5.75
Tomato 1000 g 50.00 57.50 30 g 1.73
Onion 1000 g 120.00 138.00 20 g 2.76
Eggplant 1000 g 60.00 69.00 40 g 2.76
Tapa 1000 g 250.00 287.50 100 g 28.75
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Total 59.01
Cost Ratio 35%
Computed price per serving inclusive of VAT 188. 82
Procedure:
1. Cook rice. Once cooked, sauté with garlic, salt and pepper. Set aside.
2. Cook the egg into sunny side up.
3. Grill eggplant until the skin is burnt and peel. Chop into chunks. In a mixing bowl, toss together
the eggplant, sliced fresh tomatoes, and sliced onion. Season with salt and pepper.
4. Pan fry the tapa.
5. Plate the rice and top with the sunny side, with the side of tapa and “ensalada” (Eggplant mixture).
116
Name of Dish: Tocilog

Yield: 1

Rice 1000 g 40.00 46.00 120 g 5.52
Garlic 1000 g 120.00 138.00 10 g 1.38
Eggs 12 pcs. 84.00 96.60 1 pc 8.05
Red eggs 12 pcs. 120.00 138.00 0.5 pc 5.75
Tomato 1000 g 50.00 57.50 30 g 1.73
Onion 1000 g 120.00 138.00 20 g 2.76
Eggplant 1000 g 60.00 69.00 40 g 2.76
Tocino 1000 g 200.00 230.00 100 g 23.00
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Total 53.26
Cost Ratio 35%
Procedure:
1 Cook rice. Once cooked, sauté with garlic, salt and pepper. Set aside.
2 Cook the egg into sunny side up.
3 Grill eggplant until the skin is burnt and peel. Chop into chunks. In a mixing bowl, toss together the
eggplant, sliced fresh tomatoes, and sliced onion. Season with salt and pepper.
4 Pan fry the tocino.
5 Plate the rice and top with the sunny side, with the side of tocino and “ensalada” (Eggplant mixture).
117
Name of Dish: Longsilog

Yield: 1

Rice 1000 g 40.00 46.00 120 g 5.52
Garlic 1000 g 120.00 138.00 10 g 1.38
Eggs 12 pcs. 84.00 96.60 1 pc 8.05
Red eggs 12 pcs. 120.00 138.00 0.5 pc 5.75
Tomato 1000 g 50.00 57.50 30 g 1.73
Onion 1000 g 120.00 138.00 20 g 2.76
Eggplant 1000 g 60.00 69.00 40 g 2.76
Longganisa 1000 g 150.00 172.50 130 g 22.43
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Total 52.69
Cost Ratio 35%
Procedure:
3. Grill eggplant until the skin is burnt and peel. Chop into chunks. In a mixing bowl, toss together the
4. Pan fry the longganisa.
5. Plate the rice and top with the sunny side, with the side of longganisa and “ensalada” (eggplant
mixture).
118
Name of Dish: Hotsilog

Yield: 1

Rice 1000 g 40.00 46.00 120 g 5.52
Garlic 1000 g 120.00 138.00 10 g 1.38
Eggs 12 pcs. 84.00 96.60 1 pc 8.05
Red eggs 12 pcs. 120.00 138.00 0.5 pc 5.75
Tomato 1000 g 50.00 57.50 30 g 1.73
Onion 1000 g 120.00 138.00 20 g 2.76
Eggplant 1000 g 60.00 69.00 40 g 2.76
Hotdog 1000 g 150.00 172.50 150 g 25.88
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Total 56.14
Cost Ratio 35%
Procedure:
4. Pan fry the hotdog.
5. Plate the rice and top with the sunny side, with the side of hotdog and “ensalada” (Eggplant mixture).
119
Name of Dish: Daing Silog

Yield: 1

Rice 1000 g 40.00 46.00 120 g 5.52
Garlic 1000 g 120.00 138.00 10 g 1.38
Eggs 12 pcs. 84.00 96.60 1 pc 8.05
Red eggs 12 pcs. 120.00 138.00 0.5 pc 5.75
Tomato 1000 g 50.00 57.50 30 g 1.73
Onion 1000 g 120.00 138.00 20 g 2.76
Eggplant 1000 g 60.00 69.00 40 g 2.76
Daing 1000 g 200.00 230.00 150 g 34.50
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Total 66.83
Cost Ratio 35%
Procedure:
4. Pan fry the daing.
5. Plate the rice and top with the sunny side, with the side of daing and “ensalada” (Eggplant mixture).
120
Name of Dish: Classic Caesar’s Salad

Yield: 1

Olive Oil 1000 mL 300.00 345.00 30 mL 10.35
Garlic 1000 g 120.00 138.00 20 g 2.76
Baguette 250 g 45.00 51.75 25 g 5.18
Lemon 1000 g 50.00 57.50 75 g 4.31
Parmesan Cheese 250 g 250.00 287.50 10 g 11.50
Anchovies 150 g 100.00 115.00 10 g 7.67
Eggs 12 pcs. 84.00 96.60 1 pc 8.05
Black Pepper 1000 g 300.00 345.00 5g 1.73
Salt 1000 g 100.00 115.00 5g 0.58
Romaine Lettuce 1000 g 80.00 92.00 130 g 11.96
Total 64.09
Cost Ratio 35%
Procedure:
1. Cut baguette into thin sheets.
2. Finely minced the garlic.
3. Boil eggs and cut it into quarter.
4. Toss all together the ingredients.
5. Serve in a salad platter.
121
Name of Dish: Benguet’s Fresh in Strawberry Vinaigrette

Yield: 1

Spinach 1000 g 100.00 115.00 20 g 2.30
Almonds 500 g 300.00 345.00 5g 3.45
Romaine Lettuce 1000 g 80.00 92.00 75 g 6.90
Lolo Rosa Lettuce 1000 g 90.00 103.50 75 g 7.76
Cherry Tomatoes 1000 g 80.00 92.50 30 g 2.78
Strawberries 1000 g 200.00 230.00 40 g 9.20
Honey 1000 mL 250.00 287.50 30 mL 8.63
Apple Cider Vinegar 1000 mL 70.00 80.50 20 mL 1.61
Olive Oil 1000 mL 300.00 345.00 30 mL 10.35
Salt 1000 g 100.00 115.00 5g 0.58
Black Pepper 1000 g 300.00 345.00 5g 1.73
Peanut Brittle 250 g 35.00 40.25 10 g 1.61
Total 56.90
Cost Ratio 35%
Procedure:
1. Blanch spinach.
2. Half or quarter romaine lettuce and lolo rosa lettuce. Half cherry tomatoes and quarter some fresh
strawberries.
3. For the vinaigrette, blend strawberries, honey, apple cider vinegar, olive oil, salt and black pepper
together in a blender until smooth.
4. Toss all together the vegetables and vinaigrette and sprinkle with crushed peanut brittle.
122
Name of Dish: Barbeque Chicken Salad

Yield: 1

Barbeque Sauce 1000 mL 150.00 172.50 60 mL 10.35
Corn 350 g 45.00 51.75 20 g 2.96
Black Beans 250 g 30.00 34.50 20 g 2.76
Tomatoes 1000 g 50.00 57.50 30 g 1.73
Monterey Jack
1000 g 500.00 575.00 15 g 8.63
Cheese
Avocado 1000 g 160.00 184.00 40 g 7.36
Onions 1000 g 120.00 138.00 15 g 2.07
Tortilla Chips 1000 g 80.00 92.00 20 g 1.84
Olive Oil 1000 g 300.00 345.00 20 mL 6.90
Total 71.97
Cost Ratio 35%
Procedure:
1. Cut chicken breast into cubes and season it with salt and pepper. Pan fry and pat dry.
2. Toss all the ingredients.
123
Name of Dish: Pandesal Clubhouse

Yield: 1

Pandesal Bread 20 pcs. 40.00 46.00 3 pcs. 6.90
Mayonnaise 350 mL 150.00 172.50 5 mL 2.46
Tomatoes 1000 g 50.00 57.50 40 g 2.30
Bacon 1000 g 200.00 230.00 50 g 11.50
Pina Ham 1000 g 180.00 207.00 50 g 10.35
Cheddar Cheese 500 g 150.00 172.50 20 g 6.88
Total 43.48
Cost Ratio 35%
Procedure:
1. Flatten and toast pandesal bread in a grill pan. Set aside.
2. Cut tomatoes in round shapes. Set aside.
3. Pan fry bacon using its own fat until crispy. Cut into at least 3 inches in length. Set aside.
4. Pan fry the pina ham and cut into quarter. Set aside.
5. Thinly slice cheddar cheese into flat squares. Set aside.
6. Build ingredients. First, use the flatten pandesal bread as the base, layer with cheese, lettuce,
tomato, and crispy. Then layer again with flatten pandesal bread, cheese, lettuce, tomato, pina ham
and mayonnaise then top with the last flatten pandesal bread.
124
Name of Dish: Chicken Pesto-Ham Submarine Sandwich

Yield: 1

Catsup 350 mL 35.00 40.25 10 mL 1.15
Mayonnaise 350 mL 150.00 172.50 10 mL 4.93
Lolo Rosa Lettuce 1000 kg 90.00 103.50 20 g 2.07
Onion 1000 g 120.00 138.00 20 g 2.76
Pina Ham 1000 g 180.00 207.00 20 g 4.14
Tomato 1000 g 50.00 57.50 50 g 2.88
Basil 1000 g 170.00 195.50 30 g 5.87
Garlic 1000 g 120.00 138.00 20 g 2.76
Olive Oil 1000 mL 300.00 345.00 50 mL 17.25
Baguette 300 g 45.00 51.75 100 g 17.25
Cucumber 1000 g 90.00 103.50 40 g 4.14
Total 86.59
Cost Ratio 35%
Procedure:
1. Cut tomatoes and onions into rings. Set aside
2. Pan fry pina ham. Set aside
3. Cut cheddar cheese into strips
4. Blend basil, garlic, and olive oil using a blender. Set aside.
5. Pan fry flatten chicken breast and use the pesto sauce as the oil and for brushing.
6. Cut baguette into half then build ingredients. Using the bottom part of the baguette as the base, layer it
with cheese, tomato, lettuce, onions, ham and the seared pesto-flavored chicken.
125
Name of Dish: Barbeque Pulled Pork Sandwich

Yield: 1

Loaf Bread 32 pcs. 35.00 40.25 2 pcs. 2.52
Mayonnaise 350 mL 350.00 402.50 15 mL 17.25
Tomato 1000 g 50.00 57.50 30 g 1.73
Onion 1000 g 120.00 138.00 20 g 2.76
Pork Tenderloin 1000 g 220.00 253.00 100 g 25.30
Barbeque Sauce 1000 mL 150.00 172.50 20 g 3.45
Alfalfa 250 g 45.00 51.75 5g 1.04
Cucumber 1000 g 90.00 103.50 30 g 3.11
Total 70.60
Cost Ratio 35%
Procedure:
1. Cut tomato and onions into rings and cheddar cheese into strips.
2. Bake marinated pork tenderloin in barbeque sauce for 180 degrees Celsius for 10 to 20 minutes then
shred.
3. Using a grill pan, pan grill loaves.
4. Build the sandwich using one grill loaf as the base then layer with mayonnaise, lettuce, tomato,
shredded pork, cheese and alfalfa then top with the other grilled loaf.
126
Name of Dish: Tocino Burrito

Yield: 1

Rice 1000 g 45.00 51.75 125 g 6.47
Tocino 1000 g 200.00 230.00 100 g 23.00
Tomato 1000 g 50.00 57.50 50 g 2.88
Cheddar Cheese 500 g 150.00 172.50 20 mL 6.90
Garlic 1000 g 120.00 138.00 20 g 2.76
Mayonnaise 350 mL 150.00 172.50 30 mL 14.79
Burrito Wrapper 10 pcs. 100.00 115.00 1 pc 11.50
Total 71.41
Cost Ratio 35%
Procedure:
1. Chopped tocino into chunks with sauce then add steamed rice. Set aside.
2. Puree garlic and mayonnaise. Set aside.
3. In a mixing bowl toss the sautéed rice with tocino chunks, chiffonade lettuce, and cubed deseeded
tomatoes.
4. Lay down the burrito wrapper and spread the rice mixture then drizzle with garlic-mayonnaise and
melted cheddar cheese. Roll and wrap with aluminum foil.
127
Name of Dish: Pesto-Puttanesca Pasta

Yield: 1

Pasta (Fettuccini) 1000 g 110.00 126.50 130 g 16.45
Fresh Basil 500 g 80.00 92.00 30 g 5.52
Olive Oil 1000 L 300.00 345.00 50 mL 17.25
Garlic 1000 g 120.00 138.00 20 g 2.76
Cashew Nuts 250 g 100.00 115.00 30 g 13.80
Onion 1000 g 120.00 138.00 15 g 2.07
Anchovies 150 g 100.00 115.00 20 g 15.33
Black Olives 250 g 150.00 172.50 15 g 10.35
Capers 200 g 140.00 161.00 10 g 8.05
Cherry Tomatoes 1000 g 70.00 80.50 20 g 1.61
Tuna 1500 g 500.00 575.00 30 g 11.50
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Total 107.00
Cost Ratio 35%
Procedure:
1. Boil pasta in water with salt and oil until al dente, drain. In a food processor or blender, process all
basil leaves, cashew nuts and olive oil.
2. In a saute pan/wok, saute onion, anchovies, black olives, capers, cherry tomatoes and tuna then
add the pasta and the pesto sauce. Season with salt and pepper then toss.
3. Serve in a pasta platter.
128
Name of Dish: Smoke Bolognese Pasta

Yield: 1

Ground Pork 1000 g 200.00 230.00 50 g 11.50
Onion 1000 g 120.00 138.00 30 g 4.14
Garlic 1000 g 120.00 138.00 20 g 2.76

Pasta(Angel Hair) 1000 g 110.00 126.50 130 g 16.45
Sugar 1000 g 60.00 69.00 20 g 1.38
Bell Pepper 1000 g 70.00 80.50 15 g 1.21
Carrot 1000 g 50.00 57.50 15 g 0.86
White Wine 1000 mL 220.00 253.00 30 mL 7.59
Celery 1000 g 60.00 69.00 7g 0.48
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Tomato Sauce 500 mL 150.00 172.50 30 g 10.35
Tomatoes 1000 mL 50.00 57.50 25 g 1.44
Tomato Paste 250 mL 25.00 28.75 5g 0.58
Oregano 50 g 50.00 57.50 5g 5.75
Basil 500 g 70.00 80.50 10 g 1.61
Thyme 50 g 50.00 57.50 5g 5.75
Total 74.16
Cost Ratio 35%
Procedure:
1. Boil pasta in water with salt and oil until al dente.
2. In a wok, sauté ground pork then add white wine, onion, garlic, tomato paste, sugar, carrot, bell pepper,
tomato, tomato sauce, oregano, basil, and thyme. Simmer for at least 10 minutes. Add the pasta and
season with salt and pepper.
3. Serve in a pasta platter.
129
Name of Dish: St. Peter’s Fish and Chips with Aioli Dip
Yield: 1

Measurement (₱) (15%) (₱)
Cream Dory 1000 g 130.00 149.50 150 g 22.43
Flour 1000 g 50.00 57.50 20 g 1.15
Egg 12 pcs 84.00 96.60 1 pc 8.05
Cornstarch 1000 g 70.00 80.50 15 g 1.21
Potato 1000 g 60.00 69.00 120 g 8.28
Lemon 1000 g 50.00 57.50 75 g 4.31
Beer 250 mL 45.00 51.75 20 mL 4.14
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Garlic 1000 g 120.00 138.00 5g 0.69
Mayonnaise 350 mL 150.00 172.50 20 mL 9.86
Total 68.18
Cost Ratio 35%
Procedure:
1. In a mixing bowl, combine flour, cornstarch, egg, Spanish paprika, lemon, beer, salt and pepper. Coat
the cream dory with the batter then pan fry it.
2. Using a mandolin, cut potatoes into very thin sheets then season with salt and pepper and deep fry it.
In a mixing bowl, combine finely minced garlic, mayonnaise, lemon, salt and pepper for the dip. Put it
in a small ramekin then chill.
3. Serve in a cheese board or a board platter.
130
Name of Dish: Onion Rings

Yield: 1

Onions 1000 g 120.00 138.00 150 g 20.70
Flour 1000 g 50.00 57.50 30 g 1.73
Egg 12 pcs. 84.00 94.08 2 pcs. 15.68

Breadcrumbs 1000 g 60.00 69.00 30 g 2.07
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Basil, chiffonade 1000 g 80.00 92.00 15 g 1.38
Mayonnaise 350 mL 150.00 172.50 20 mL 9.86
Mustard 250 mL 35.00 40.25 5 mL 0.81
Lemon 1000 g 50.00 57.50 75 g 4.31
Garlic 1000 g 120.00 138.00 20 g 2.76
Total 77.71
Cost Ratio 35%
Procedure:
1. Cut the onion into rings.
2. Chop the basil into chiffonade and mix with the breadcrumbs and season it with salt, pepper and
paprika.
3. Coat the onion rings with flour, eggs, and the mixture of breadcrumbs. Deep fry until golden brown
and pat dry.
4. For the garlic dip, in a mixing bowl, combine mayonnaise, mustard, lemon, garlic and season it with
paprika, salt and pepper.
5. Serve in a cheese board or a board platter.
131
Name of Dish: Kamote Chips

Yield: 1

Sweet Potato 1000 g 40.00 46.00 200 g 9.20
Peanut 1000 g 200.00 230.00 35 g 8.05
Sugar 1000 g 60.00 69.00 10 g 0.69
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Pinakurat Vinegar 350 mL 120.00 138.00 10 mL 3.94
Hoisin Sauce 250 mL 80.00 92.00 5 mL 1.84
Total 36.38
Cost Ratio 35%
Procedure:
1. Using a mandolin, cut the sweet potato in very thin sheets. Deep fry and pat dry.
2. For the dip, pound peanuts until bits. In a mixing bowl, add the pound peanut, sugar, hoisin sauce and
pinakurat vinegar.
3. Serve in cheese board or a board platter.
132
Name of Dish: Potato Fries in Mayo-Catsup Dip

Yield: 1

Potato 1000 g 40.00 46.00 200 g 9.20
Mayonnaise 350 mL 150.00 172.50 30 mL 14.79
Catsup 350 mL 35.00 40.25 30 mL 3.45
Salt 1000 g 100.00 115.00 5g 0.58
Pepper 1000 g 300.00 345.00 5g 1.73
Total 40.10
Cost Ratio 35%
Procedure:
1. Cut the potato into batonnet cut. Deep fry and pat dry. Toss with salt and pepper.
2. For the dip, just combine equal proportions of mayonnaise and catsup.
3. Serve in a cheese board platter or board platter.
Name of Dish: Crème Caramel

Yield: 1

Eggs 12 pcs 84.00 96.60 4 pcs 32.20
Condensed Milk 250 mL 50.00 57.50 100 mL 23.00
Lemon, zest 1000 g 50.00 57.50 75 g 4.31

Vanilla Extract 1000 mL 150.00 172.50 10 mL 1.73
Sugar 1000 g 60.00 69.00 20 g 1.38
Total 62.62
133
Cost Ratio 35%

Procedure:
1. In a llanera, add the sugar and small amount of water then melt the sugar until it turns golden
brown using the gas range or a torch. In a mixing bowl separate the 2 eggs from the egg yolk and
egg white.
2. From the mixing bowl of egg yolk add the remaining 2 eggs, condensed mill, lemon zest and
vanilla and mix it well. Using a cheesecloth, strain the mixture and put it to the llanera then steam
for about 10 minutes.
3. Serve chilled.
Name of Dish: Baguio’s Special Halo-Halo in a Buko Shell

Yield: 1

Buko 10 pcs. 400.00 460 1 pc 46.00
Ice, crushed 1000 g 22.00 25.30 150 g 3.80
Evaporated Milk 500 mL 50.00 57.50 100 mL 11.50

Pearls/Sago, boiled 1000 g 150.00 172.50 20 g 3.45
Saba, boiled 1000 g 40 46 20 g 0.92
Sweet Potato, boiled 1000 g 50 57.50 20 g 1.15
Red beans, boiled 250 g 25 28.75 10 g 1.15
Crème Caramel 250 g 100 115 10 g 4.60
Stick-O 40 pcs 70 80.50 1 pc 2.01
Gulaman Jelly,
80 pcs 20 23 8 pcs 2.30
cubes
Purple Yam Jam 300 g 150 172.50 20 g 11.50
Jackfruit, strips 500 g 100 115 20 g 4.60
Ube Ice Cream 500 mL 200 230 25 g 11.50
Corn Kernels 250 g 45 51.75 15 g 3.11
Nata de Coco 300 g 50 57.50 20 g 3.83
Pinipig Crisps 1000 g 130 149.50 5g 0.75
134
Mungo Beans,
250 g 25 28.75 10 g 1.15
boiled
Mango, cubes 1000 g 160 184 30 g 5.52
Cherry 300 g 80 92.00 7g 2.14
Total 120.98
Cost Ratio 35%
Procedure:
1. Remove the juice from the buko and scrape the buko meat and cut into julienne. Build the ice,
pearls/sago, saba, sweet potato, red beans, crème caramel, gulaman jelly, purple yam jam,
jackfruit, corn kernels, nata de coco, mungo beans, mango, ice cream, pinipig crisps, cherry and
top it with a stick-o.
2. Serve separately the evaporated milk in a boat-shaped ceramic canister and plate the halo-halo in a
round plate before serving to the guests.
BEVERAGE COSTING
Name of Drink: Americano
Standard Yield: One (1) Serving
Ingredients Unit of Current Cost Projected Cost Portion Size Cost (₱)
Ground coffee 1gram 0.7 0.81 15g 12.08
Sugar 1gram 0.05 0.06 20g 1.15
Total 13.08
Cost Ratio 23%
Computed Selling Price per serving without VAT 57
Procedure:
1. Pull a 15g of ground coffee (espresso shot) in a espresso machine.
2. Pour 40oz or so of hot water in a coffee mug.
3. Pour the espresso shot into the coffee mug.
135
Name of Drink: Cappuccino
Sugar 1gram 0.05 0.06 20g 1.15
Milk 1ml 0.10 0.12 40ml 4.60
Total 17.83
Cost Ratio 23%
Procedure:
2. Steamed the milk.
4. Pour the steamed milk.
Name of Drink: Coffee Latte
Sugar 1gram 0.05 0.06 20g 1.15
Milk 1ml 0.10 0.12 40ml 4.60
Chocolate syrup 1ml 0.15 0.17 5ml 0.86
Total 18.69
Cost Ratio 23%
136
Procedure:
2. Steamed the milk.
4. Pour the steamed milk, slowly add the foam.
Name of Drink: House blend ice tea
Teabag 1gram 1.82 2.09 2g 4.19
Sugar 1gram 0.08 0.92 18g 2.00
Lemon 1pc 0.18 0.21 1pc 0.21
Water 1 ml - - 1000ml -
Total 6.40
Cost Ratio 25%
Procedure:
1. Cut the lemon in half, juice the lemon set aside the juice.
2. Pour the sugar into a container.
3. Place the tea bag into the container.
4. Add boiling water, let the teabag stay for 2 minutes.
5. Add the lemon juice then stir.
6. Refrigerate the mix tea.
7. Serve it in a glass with ice.
137
Name of Drink: Ice Cappuccino
Sugar 1ram 0.05 0.06 20g 1.15
Milk 1ml 0.10 0.12 45ml 5.18
Total 18.41
Cost Ratio 22%
Procedure:
1. Brew ground coffee.
2. Pour ice and sugar into the blender.
3. Pour the milk and brewed coffee.
4. Blend all ingredients until smooth.
Name of Drink: Ice Coffee Latte
Sugar 1ram 0.05 0.06 20g 1.15
Milk 1ml 0.10 0.12 45ml 5.18
Chocolate syrup 1ml 0.15 0.17 5ml 0.86
Total 19.27
Cost Ratio 22%
138
Procedure:
1. Brew ground coffee.
2. Pour ice and sugar into the blender.
3. Pour the milk and brewed coffee.
4. Pour the chocolate syrup.
5. Blend all ingredients until smooth.
Name of Drink: Ube Frappe
Ube-Yam 1g 0.78 1.00 20g 17.94
Milk 1g 0.10 0.13 50g 5.75
Vanilla Ice cream 1g 0.23 0.26 40g 10.58
Total 32.27
Cost Ratio 25%
Procedure:
1. Place a steamer insert into a saucepan and fill with water to just below the bottom of the steamer.
Bring water to a boil. Add ube, cover, and steam until tender, about 20 minutes. Cool until easily
handled and cube
2. Measure 20 grams of the cooked ube
3. Combine 20 grams ube, milk, and vanilla ice cream in a blender; blend until smooth.
139
Name of Drink: Strawberry Frappe

Milk 1g 0.10 0.13 60g 6.90
Vanilla Extract 1g 2.60 2.99 4g 11.96
Strawberry 1g 0.15 0.17 20g 3.45
Vanilla Ice cream 1g 0.23 0.26 45g 11.90
Total 34.21
Cost Ratio 25%
Procedure:
1. Process all ingredients in a blender until smooth.
2. Pour into glass.
3. Top with whipped cream and drizzle with strawberry syrup,
Name of Drink: Mocha Frappe
Standard Yield: Two (2) Servings
Milk 1g 0.10 0.13 240g 27.60
Chocolate Syrup 1g 0.31 0.36 2g 0.71
Coffee Granules 1g 0.78 1.00 4g 4.00
Crushed ice 1g 0.01 0.01 113g 13.00
Total 45.31
Cost Ratio 25%
140

Procedure:
1. In a small bowl, dissolve coffee granules in water. Pour into an ice cube tray; freeze.
2. In a blender, combine the milk, chocolate syrup and coffee ice cubes. Cover and process until smooth.
3. Add crushed ice; blend. Pour into chilled glasses
4. Garnish with whipped topping and additional chocolate syrup
Name of Drink: Matcha Frappe
Matcha Tea powder 1g 1.90 2.19 10g 14.00
Milk 1g 0.10 0.13 230g 26.45
Vanilla Extract 1g 2.60 2.99 2g 5.98
Sugar 1g 0.05 0.06 28g 1.61
Total 48.04
Cost Ratio 25%
Procedure:
1. In a blender, place the ice cubes, milk, green tea powder, vanilla extract, and sugar. Blend well.
2. Pour into a glass and top with whipped cream
Name of Drink: Bottled Water
Bottled water
1ml 0.04 0.05 500ml 23.00
(summit)
141
Total 23.00
Total Cost with Mark-up Price (200%) 46.00
Computed Selling Price with VAT 51.52
Total Price per Bottle 51.52
Name of Drink: Coke in Can
Coke 1ml 0.08 0.09 330ml 30.36
Total 30.36
Total Price per can 67.99
Name of Drink: Sprite in Can
Sprite 1ml 0.08 0.09 330ml 30.36
Total 30.36
142
Name of Drink: Royal in Can
Royal 1ml 0.08 0.09 330ml 30.36
Total 30.36
Name of Drink: Mountain Dew in Can
Mountain Dew 1ml 0.07 0.08 330ml 27.00
Total 27.00
Name of Drink: Pineapple Juice in Can
Total 30.36
143

Name of Drink: Orange Juice in Can
Total 27.60
Name of Drink: Mango Juice in Can
Total 30.36
144
TARIFF RATES
ROOM RATES SINGLE
FAMILY ROOM PHP 7,900.00

PHP 8,690.00
(The Gmelina)
DELUXE ROOM
PHP 6,600.00 PHP 7,260.00
(The Alnus)
STANDARD ROOM
PHP 4,700,00 PHP 5,170.00
(The Pine)
ROOM TARIFF RATES
*prices per night and , are subjected to change
• The above room rates are quoted in Philippine peso currency (PHP).
• The above room rates are subject to10% Value Added Tax and 2%
Accommodation tax.
• Special room rates for group is available upon requested.
SPECIAL OFFERS FOR DIRECT BOOKING
• Net Rate and include Daily Breakfast

145
BROCHURES
146
MENU
147
148
WEBSITE
https:kaiwbaguiobnb.com
149
MONTHLY PROMOTIONS
JANUARY
150
FEBUARY
151
MARCH
152
APRIIL
153
MAY
154
JUNE
155
JULY
156
AUGUST
157
SEPTEMBER
158
OCTOBER
159
NOVEMBER
160
DECEMBER
161
NOTES TO BALANCE SHEET

PROJECTED STATEMENT OF FINANCIAL CONDITION
As of December 31, Year 1 to 5

ASSETS
Current Assets:
Cash on Hand 620,580.00 718,520.00 828,580.00 918,090.00 998,518.00
Cash in Bank 3,173,406.39 5,029,041.87 6,878,654.86 9,224,186.40 11,560,702.15
Petty Cash Fund 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
Housekeeping Supplies Inventory Note 8 32,354.10 38,824.92 41,494.13 43,678.04 45,878.32
Office Supplies Inventory Note 9 33,952.53 40,743.03 43,544.12 45,835.91 48,144.90
Cleaning Supplies Inventory Note 10 80,535.94 96,643.13 103,287.34 108,723.52 114,200.46
Glasswares, Silverwares and Chinawares Note 11 44,924.18 53,909.01 57,615.25 60,647.64 63,702.76
Guestroom Supplies & Amenities Inventory Note 12 69,086.25 82,903.50 88,603.12 93,266.44 97,964.73
Linens & Cloth Supplies Inventory Note 13 126,649.50 151,979.40 162,427.98 170,976.83 179,589.78
Medical Supplies Inventory Note 14 6,365.25 7,638.30 8,163.43 8,593.09 9,025.96
Total Current Assets 4,237,854.13 6,270,203.16 8,262,370.24 10,723,997.85 13,167,727.07
Non-current Assets:
Property and Equipment:
Leasehold Improvement (Building) Note 7 6,650,000.00 6,300,000.00 5,950,000.00 5,600,000.00 5,250,000.00
Guest Room Equipment Note 7 1,126,366.73 1,045,911.97 965,457.20 885,002.43 804,547.67
Kitchen Equipment,Tools & Other Fixtures Note 7 115,578.45 102,736.40 89,894.35 77,052.30 64,210.25
Kitchen and Cafe Equipment Note 7 432,315.05 401,435.41 370,555.76 339,676.11 308,796.47
Housekeeping Tools & Equipment Note 7 179,026.67 159,134.82 139,242.97 119,351.11 99,459.26
Furniture & Fixtures Note 7 206,885.00 192,107.50 177,330.00 162,552.50 147,775.00
Office Equipment Note 7 137,665.35 122,369.20 107,073.05 91,776.90 76,480.75
Safety and Security Equipment Note 7 123,865.70 110,102.84 96,339.99 82,577.13 68,814.28
Total Non-current Assets 8,971,702.95 8,433,798.13 7,895,893.31 7,357,988.49 6,820,083.67
TOTAL ASSETS 13,209,557.09 14,704,001.29 16,158,263.55 18,081,986.34 19,987,810.74
LIABILITES AND EQUITY
Liabilities:
Current Liabilities:
Accrued Expenses Note 17 71,444.17 75,016.38 78,767.20 82,705.56 86,840.84
SSS/PHIC/HDMF Premiums Payable Note 15 74,435.00 75,405.50 76,150.50 76,150.50 77,914.53
Withholding Taxes on Compensation Payable Note 16 9,338.29 9,338.29 13,046.04 13,046.04 14,314.43
Income Tax Payable IS 511,301.89 660,361.01 706,925.91 878,013.10 947,000.94
Total Current Liabilities 666,519.35 820,121.19 874,889.65 1,049,915.21 1,126,070.73
Total Liabilities 666,519.35 820,121.19 874,889.65 1,049,915.21 1,126,070.73
Equity:
A, Capital 12,543,037.74 13,883,880.10 15,283,373.90 17,032,071.14 18,861,740.00
Total Equity 12,543,037.74 13,883,880.10 15,283,373.90 17,032,071.14 18,861,740.00
TOTAL LIABILITIES AND EQUITY 13,209,557.09 14,704,001.29 16,158,263.55 18,081,986.34 19,987,810.74

162
SCHEDULES TO INCOME STATEMENT

PROJECTED STATEMENT OF FINANCIAL OPERATIONS
Notes YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
REVENUES:
Room Revenue Note 3 8,658,822.68 9,091,763.81 9,546,352.00 10,023,669.60 10,524,853.08
Sales - Restaurant Note 3 7,485,660.00 7,859,943.00 8,252,940.15 8,665,587.16 9,098,866.52
Sales - Souvenirs Note 3 180,000.00 189,000.00 198,450.00 208,372.50 218,791.13
Interest Income on Short-term Investments Note 3 31,419.87 49,792.49 68,105.49 91,328.58 114,462.40
Total 16,355,902.54 17,190,499.30 18,065,847.64 18,988,957.83 19,956,973.12
Less: Cost of Sales Note 4 2,245,698.00 2,357,982.90 2,475,882.05 2,599,676.15 2,729,659.95
Total Gross Revenues 14,110,204.54 14,832,516.40 15,589,965.60 16,389,281.69 17,227,313.16
Less: Operating Expenses:
Salaries Expense Note 5 5,823,000.00 5,823,000.00 6,114,150.00 6,114,150.00 6,419,857.50

13th Month Pay Note 5 537,549.60 537,549.60 548,291.40 548,291.40 559,787.55
SSS, PHIC, HDMF Premiums Expense Note 5 970,500.00 970,500.00 1,019,025.00 1,019,025.00 1,069,976.25
Housekeeping Supplies Expense Note 8 183,339.90 220,007.88 235,133.42 247,508.87 259,977.12
Office Supplies Expense Note 9 192,397.66 230,877.19 246,750.00 259,736.84 272,821.08
Cleaning Supplies Expense Note 10 456,370.31 547,644.38 585,294.93 616,099.92 647,135.96
Glasswares, Silverwares and Chinawares ExpenseNote 11 254,570.33 305,484.39 326,486.44 343,669.94 360,982.31
Guestroom Supplies & Amenities Expense Note 12 391,488.75 469,786.50 502,084.32 528,509.81 555,133.49
Linens & Cloth Supplies Inventory Expense Note 13 717,680.50 861,216.60 920,425.24 968,868.68 1,017,675.43
Medical Supplies Expense Note 15 36,069.75 43,283.70 46,259.45 48,694.16 51,147.13
Launching & Promotional Expense Note 2,6 277,600.00 146,080.00 116,864.00 93,491.20 74,792.96
Organization Cost Note 2,6 180,800.00 - - - -
Taxes and Licenses Note 2,6 108,850.00 114,292.50 120,007.13 126,007.48 132,307.86
Uniform Expense Note 6 85,490.00 89,764.50 94,252.73 98,965.36 103,913.63
Power, Light and Water Note 6 380,785.00 399,824.25 419,815.46 440,806.24 462,846.55
Telephone & Internet Expense Note 6 189,650.00 199,132.50 209,089.13 219,543.58 230,520.76
Social Responsibility Expense Note 6 95,080.00 99,834.00 104,825.70 110,066.99 115,570.33
Staff Training & Dev't Expense Note 6 185,900.00 195,195.00 204,954.75 215,202.49 225,962.61
Spoilages/Breakages Note 6 38,328.30 39,299.72 41,264.70 43,327.94 45,494.33
Depreciation Expense Note 7 537,904.82 537,904.82 537,904.82 537,904.82 537,904.82
Transportation and Travel Note 6 102,750.00 107,887.50 113,281.88 118,945.97 124,893.27
CSR Expense Note 6 150,000.00 157,500.00 165,375.00 173,643.75 182,325.94
Outsourcing Expense Note 6 306,000.00 321,300.00 337,365.00 354,233.25 371,944.91
Pest Control Expense Note 6 117,600.00 123,480.00 129,654.00 136,136.70 142,943.54
Miscellaneous Expense Note 6 86,160.00 90,468.00 94,991.40 99,740.97 104,728.02
TOTAL OPERATING EXPENSES 12,405,864.92 12,631,313.02 13,233,545.89 13,462,571.34 14,070,643.36
NET INCOME BEFORE INCOME TAX 1,704,339.62 2,201,203.38 2,356,419.71 2,926,710.34 3,156,669.81
LESS: INCOME TAX (30%) 511,301.89 660,361.01 706,925.91 878,013.10 947,000.94
NET INCOME AFTER INCOME TAX 1,193,037.74 1,540,842.37 1,649,493.80 2,048,697.24 2,209,668.86
163
UNIFORMS
164
165
166
PHOTO DOCUMENTATION
167
BENECO
168
WATER DISTRICT
169
SOCIAL SECURITY SYSTEM (SSS)

170
PHILHEALTH

Kaiw Bed and Breakfast Industry Overview

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ii

KAIW BED AND BREAKFAST

DESCRIPTION OF THE INDUSTRY

Average occupancy, or number of rooms filled on a daily basis, according to

A Bed and Breakfast (typically shortened to B&B or Bed and Breakfast) is a

Bed and breakfast is a system of accommodation in a hotel or guesthouse, in

According to the Philippine Department of Tourism, Bed and Breakfast hotels

Reference: Department of Tourism CAR

DESCRIPTION OF THE PROPOSED BUSINESS

Reference: Department of Tourism Philippines

VISION, MISSION AND OBJECTIVES

Ka-iw Bed and Breakfast aims to:

• provide a first class Cordilleran experience type of accommodation;

The Ka-iw Bed and Breakfast commits itself to:

• continually improve lodging accommodation by keeping up-to-date hospitality

Bed and Breakfast Logo

Figure 1: Bed and Breakfast Logo

Figure 2: Café Logo

Strengths Weaknesses Opportunities Threats

Location is near the High Initial Festivals and Competition and

Competitive Limited number of High demand of Tourist that

Table 1: SWOT Analysis

1. Unique facilities and amenities.

2. Location is near the central business district.

The location of Ka-iw Bed and Breakfast is surrounded by nature thus

1. New in the market.

2. High Initial investment

3. Limited number of occupancies

1. Baguio as a tourist destination and growing number of tourists in the city.

Baguio City itself is a popular tourist destination especially during

2. Festivals and holidays in the city.

3. High demand of universities offering hospitality and tourism courses.

It is such an opportunity for the bed and breakfast to accommodate

1. Changing preferences of guests.

2. Competition and presence of other or nearby lodging establishments.

Ka-iw Bed and Breakfast Target Market

International Domestic Tourist

Figure 3: Target Market

VISITOR ARRIVALS BY TYPE OF TOURISTS BY QUARTER

2006 670,073 30,919 8,679 709,671

2007 750,237 34,810 9,501 794,548

2008 765,853 45,460 3,662 814,975

2009 729,429 32,385 8,373 770,187

2010 702,629 32,399 3,358 738,386

2011 523,116 25,106 4,275 552,497

2012 584,932 28,931 3,216 617,079

2013 802,223 38,607 2,643 843,473

2014 898,442 33,522 328 932,292

Source: Department of Tourism

International Tourist are also targeted because this are

Ka-Iw bed and breakfast is willing to cater local

Name Address Classification

Dr. Cariño street, Lower

Pines View Hotel 24 Legarda Rd, Brgy. 3- Star, Hotel

Crown Legacy Hotel Corner Montinola Street, 3- Star, Hotel

Table 3: The Competitors

1. Le Monette Bed and Breakfast

2. Forest House Bed and Breakfast

1. Pines View Hotel

2. Crown Legacy Hotel

ITEM Family Room Deluxe Room Room

(The Gmelina) (The Alnus) (The Pine)

No. of Beds 1Q,1DB 2DB 2SB