Evangelista Fs2 HRM HB 122120

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ALVA CENTER ROSAL ST. BRGY. UNO, CROSSING CALAMBA CITY, LAGUNA
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BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT
ESTABLISHMENT OF COMEDY BAR “BIG BLUE BILLS”
IN TANAUAN CITY BATANGAS
A Project Feasibility Study Presented to the Faculty of the
College of Hotel and Restaurant Management of
Philippine Women’s University – Calamba
In Partial Fulfillment of the Requirements for the Degree of
Bachelor of Science in Hotel and Restaurant
Management
Evangelista, Darel A
December 2020
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BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT i
APPROVAL SHEET
This project feasibility study entitled “THE ESTABLISHMENT OF BIG BLUE
BILLS COMEDY BAR” in Población Barangay 2, Tanauan City Batangas which was
prepared and submitted by DAREL A. EVANGELISTA in partial fulfillment of the
requirements for the degree of Bachelor of Science in Hotel and Restaurant Management,
has been and recommend for the acceptance and approval for Final Defense.
ENGR. PHIL ZAFE, Ch.E, MBA, RIQA

Adviser
PANEL OF EXAMINERS
MERCEDITA B ZAFE, MBA ROY G BENEDICTO, LPT

Member Member
MARY BERMINDA K. SIAOTONG, L.lb

Chairman
Accepted and approved in partial fulfillment of the requirements for the Degree of
Bachelor of Science in Hotel and Restaurant Management.

Academic Dean
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ACKNOWLEDGEMENT
This project feasibility study would not have been possible without the guidance and
the help of several individuals who in one way or another contributed and extended their
valuable assistance in the preparation and completion of this study.
First and foremost, the proponent would like thank Jesus Christ, our Lord and Savior
for giving the wisdom, strength, support and knowledge in exploring things.
The proponent would like to express a sincere gratitude to the adviser Engr. Phil A.
Zafe and for the continuous support and guidance on the research. His guidance helped the
proponent in time of research and writing of this study. The proponent could not imagine
having another advisor and mentor for their feasibility study.
Aside from the Advisor, the proponent would also like to thank his family who
tirelessly supported him in the beginning, He cannot achieve all of this without you.
And lastly to the people who helped and contribute great ideas and advices,
especially classmates and close friends for without them, this study would not be possible.
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TABLE OF CONTENTS
TITLE PAGE Page
APPROVAL SHEET ................................................................................................. i
ACKNOWLEDGEMENT ..................................................................................... ii
TABLE OF CONTENTS ..................................................................................... iii
................................................................................................. iv
APPENDICES ................................................................................................. v
LIST OF TABLES ................................................................................................. vi
LIST OF FIGURES ................................................................................................. vii
LIST OF SCHEDULES ..................................................................................... viii
Chapter 1 PROJECT HISTORY AND BACKGROUND

Project History and Background 1
Framework of the Study 5
Chapter 2 MARKET ASPECT

Description and Outlook of the Study 6
Size of the Industry 7
Target Market 7
Demand and Supply Analysis 16
Competitive Analysis 17
Marketing Strategy 17
Price Study 21
Factors Affecting the Market 22
Chapter 3 TECHNICAL ASPECT

General Business Condition 23
Technical Assumption 26
Working Schedule 28
Workflow of Process 33
Product Description 47
List of Raw Materials 51
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Chapter 4 FINANCIAL ASPECT

Financial Assumption 67
Initial Capital 68
Projected Income Statement 77
Projected Statement Cashflow 78
Projected Balance Sheet 79
Financial Ratio 80
Break Even Point Analysis 80
Payback Period 81
Chapter 5 MANAGEMENT ASPECT

Forms of Ownership 82
Organizational Structure 83
Job Analysis 84
Company Policies 90
Chapter 6 SOCIO – ECONOMIC ASPECT

Contribution to Income and Employment 95
Tax Contribution 96
Social Responsibility 96
Environmental Responsibility 97
Chapter 7 CONCLUSION
Market Aspect 98
Technical Aspect 99
Financial Aspect 99
Management Aspect 100
Socio – Economic Aspect 100
General Conclusion 100
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BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT v
LIST OF APPENDICES
Appendix DESCRIPTION Page

A Operational Terms 101
B Request Form 102

C Questionnaire/Data/ 108
/Supporting Documents
D Government forms/
Legal Document 131
E Legal Document/MOA 142
F Tools and Equipment 144
G Curriculum Vitae 148

Resume
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BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT vi
LIST OF TABLES
Tables TITLE Page
1 Total Population for the year 2019 8

2 Respondent Monthly Income Range 10
3 Respondent who visited a bar or comedy bar 10
4 Market Acceptability 11
5 Frequency of Agreement 11
5.1 Computation of Frequency of Agreement 12
6 Respondents who like to avail big blue bills drinks 12
7 Respondent’s on what pulutan they like to avail 13
8 Respondent’s on how much they willing to spend 14
9 Respondent’s willing to pay entrance fee 14
10 Respondents who prefer to go with 15
11 Respondents who agreed in joker theme 15
12 Historical Data 16
13 Projected Demand 16
14 Product Description 47
15 List of Raw Materials 51
15.1 Crispy Pata 51
15.2 Grilled Liempo 51
15.3 Sizzling Sisig 52
15.4 Adobong Mani 52
16 Beverages of Big Blue Bills 53
17 Kitchen Tools 54
18 Kitchen Equipment 55
19 Bar Sound Equipment 56
20 Office Equipment 60
21 Dining Wares 61
22 Office Supplies 61
23 Kitchen Supplies 62
24 Annual Janitorial Supplies 62
25 Safety Equipment 63
26 Utilities Expense 63
27 Lease Expense 63
28 Salary and Wages 64
28.1 Comedian Salary 65
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29 Electricity Computation 65
29.1 Monthly Annually Electricity Consumption 65
30 Advertising Expense 66
31 Furnitures and Fixtures 66
32 Permit and Licenses 66
LIST OF FIGURES
Figure DESCRIPTION Page

1. Framework of the Study 5
2 Business Operation Process 33
2.1 Comedian Work Flow 36
3 Production Process of Crispy Pata 38
4 Production Process of Grilled Liempo 39
5 Production Process of Sizzling Sisig 40
6 Production Process of Adobong Mani 41
7 Bar Lay out 58
8 Vicinity Map 57
9 Organizational Structure 83
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BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT viii
LIST OF SCHEDULES
Schedule DESCRIPTION Page

1 Projected Sales 69
2 Raw Materials 69
3 Projected Cost of Goods Sold 69
4 Kitchen Equipment’s 70
5 Bar Sound Equipment 70
6 Office and Machine Equipment 70
7 Kitchen Tools 71
8 Furniture and Fixture 71
9 Dining Wares 72
10 Depreciation Expense 72
11 Office Supplies 72
12 Kitchen Supplies 73
13 Janitorial Supplies 73
14 Sanitary Supplies 73
15 Advertising Expense 74
16 Utilities Expenses 74
17 Rent Expense 74
18 Direct Labor 74
19 Direct Labor 75
20 Employee Benefits 75
21 Renovation Cost 75
22 Permit and Licenses 76
23 Repair and Maintenance 76
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Chapter 1
BACKGROUND OF THE STUDY

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Chapter 1
BACKGROUND OF THE STUDY
The word comedy seems to be connected by derivation with the Greek verb meaning
“to revel,” and comedy arose out of the revels associated with the rites of Dionysus, a god
of vegetation. The origins of comedy are thus bound up with vegetation ritual. Aristotle, in
his Poetics, states that comedy originated in phallic songs and that, like tragedy, it began
in improvisation. Though tragedy evolved by stages that can be traced, the progress of
comedy passed unnoticed because it was not taken seriously. When tragedy and comedy
arose, poets wrote one or the other, according to their natural bent. Those of the graver sort,
who might previously have been inclined to celebrate the actions of the great in epic poetry,
turned to tragedy; poets of a lower type, who had set forth the doings of the ignoble in
invectives, turned to comedy. The distinction is basic to the Aristotelian differentiation
between tragedy and comedy: tragedy imitates men who are better than the average and
comedy men who are worse.
The classic conception of comedy, which began with Aristotle in ancient Greece of
the 4th century BCE and persists through the present, holds that it is primarily concerned
with humans as social beings, rather than as private persons, and that its function is frankly
corrective. The comic artist’s purpose is to hold a mirror up to society to reflect its follies
and vices, in the hope that they will, as a result, be mended. The 20th-century French
philosopher Henri Bergson shared this view of the corrective purpose of laughter;
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BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT 2
specifically, he felt, laughter is intended to bring the comic character back into conformity
with his society, whose logic and conventions he abandons when “he slackens in the
attention that is due to life.”
https://www.britannica.com/art/comedy
The first place that was actually called a “saloon” was at Brown’s Hole near
the Wyoming–Colorado–Utah border. Established in 1822, Brown’s Saloon catered to the
many trappers during the heavy fur trading days. Saloons were ever popular in a place filled
with soldiers, which included one of the West’s first saloons at Bent’s Fort, Colorado in the
late 1820s; or with cowboys, such as Dodge City, Kansas; and wherever miners scrabbled
along rocks or canyons in search of their fortunes. When gold was discovered near Santa
Barbara, California in 1848, the settlement had but one cantina. However, just a few short
years later, the town boasted more than 30 saloons. In 1883, Livingston, Montana, though
it had only 3,000 residents had 33 saloons.
The first western saloons really didn’t fit our classic idea of what a saloon looks like,
but rather, were hastily thrown together tents or lean-to’s where a lonesome traveler might
strike up a conversation, where a cowman might make a deal, or a miner or a soldier might
while away their off-hours. However, as the settlement became more populated, the saloon
would inevitably prosper, taking on the traditional trimmings of the Old West.
https://www.legendsofamerica.com/we-saloons/
Alcohol/bars have been a part of human civilization as far back as ancient Babylon,
with records of high price water down beer like beverages served in alehouses. In Saxon
times, “public houses” came into existence in England, and became popular gathering places
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for business and personal meetings. When New Englanders began moving to the New
World, “public houses” were such a large part of everyday life, that in many new colonies
the town began building these (called taverns) before churches. In many towns, as far back
as the 1650s it was illegal to not have a tavern offering a place for food, drink and lodging.
Taverns are very integral in the fabric of this country, and it is said that the spirit of
revolution that freed the new world from England’s rule was sparked in taverns.
https://www.whattimedoiwork.com/tag/history-of-bars
Filipinos today have come to love the kind of comedy that pokes fun at others—
where a poor, unsuspecting audience member is called up on stage to be teased and taunted.
Laffline Comedy Bar Located along Timog Avenue corner Mother Ignacia St. in Quezon
City, this popular comedy bar is known as one of the premier go-to places for fun and
laughter. It is famous for its line-up of the funniest stand-up comedians such as Chokoleit,
Donita Nose, Pooh, and Negi, among others. Entrance fee is Php250 for Sunday to Thursday
shows and Php300 every Fridays and Saturdays.

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JT Dance Rhythm & Comedy Bar is the only comedy bar in lipa, the place is air
conditioned and does not allow smoking inside. But they have a smoking area just outside
the establishment. Drinks are just like any other places in the city and food is good enough
for consumption
The proponent come up to the idea of comedy bar since people in Tanauan City
Batangas are also known as “Malakas Bumarik” means heavy drinker, who also loves to
chill and relax with the vibes of comedy, the Big Blue Bills Comedy Bar offers the best
selection of beers and “Pulutan” that will fit the costumer’s satisfaction. Proponent believes
that this comedy bar will provide great service, good food and relaxing ambiance which will
be the ingredients for a perfect comedy bar.

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Technical Financial Management Socio-

Market Aspect
Aspect Aspect Aspect Economic
Description and General Financial Contribution

Forms of
outlook of the Business to Income and
Assumption Ownership
industry Condition Employmaent
Technical Organizational Tax

Initial Capital
Size of the Assumption Structure Contribution
Industry
Cost and
Workflow of Social
Expense Job Analysis
the Process Responsibility
Schedule
Target Market
Projected
Production Company Environmental
Income
Process Policies Responsibility
Statement
Demand and
Supply Analysis Product Projected Management
Description Statement Policies
Cash Flow
Competitive
Analysis Materials and Projected
Equipment Balance Sheet
Marketing
Strategy Financial
Bar Location Analysis
Service
Acceptability Bar Layout Financial Ratio
Price Study Break-even

Tables
point Analysis
Factors
Affecting the Payback
Market Period
Figure 1: Framework of the Study

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Chapter 2
MARKET ASPECT
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Chapter 2
MARKET ASPECT
Marketing aspect is a very important aspect in business since it contributes great to
the success of the organization. It is the process introducing and promoting the product or
service into the market and encourages sales from the buying public. Since the goal of
marketing is to make product or service widely known and recognized to the market,
marketers must be creative in their marketing activities.
Description and Outlook of the Industry
Tanauan is known as an agricultural trading center of CALABARZON Region. Agri
products from CALABARZON and as far as MIMAROPA and Bicol regions are being sent
here before it reaches Metro Manila public markets. Aside from being an important
agricultural center, Tanauan is also one of the Philippines' major industrial centers
nowadays hosting four industrial parks which is home to various multinational companies
and tourism facilities.

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Size of Industry
According to the CBMS Of Tanauan City Batangas the population census as of
2019, Tanauan City has a total of 175,412 number population of forty eight barangay with
the annual growth rate of 2.7%. This data gives an idea of how big the market scale in the
city is.
Target Market
The target market of Big Blue Bills Comedy Bar is the total combined population of
Darasa, Poblacion Barangay 2, Poblacion Barangay 3, Poblacion Barangay 4, Poblacion
Barangay 5, Poblacion Barangay 6, Poblacion Barangay 7 in Tanauan City Batangas with
the total number of 24,313 population. The target market of the proponent will be the people
who are of legal age among 7 barangays near at the proposed business location in Tanauan
City, Batangas
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Table 1: Total Population for the year 2019
Data of 2019 Population Distribution of

Respondents
Darasa 11,567 48
Poblacion Barangay 2 904 4
Poblacion Barangay 3 2,729 11
Total 24,313 100%
Source: CBMS Of Tanauan City Batangas (See Appendix C page 112)
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STATISTICAL TREATMENT OF DATA
Slovin's Formula:
N
n = _______________
1+ Ne2
Where as ;
n= Number of respondents
e= Margin of error (0.10)
N= (Total number of Population 18 and Above of (7) Selected Barangay in Tanauan City
Batangas of 2019)
Source: CBMS Of Tanauan City Batangas
24,313
n=
1 + (24,313) (0.10)2
24313
n=
1 + (24,313) (0.01)
24313
n=
1 + 243.13
24313
n=
244.13
n = 99.6 or 100 respondents

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Survey Analysis
Based on the information gathered by the proponents, there is a reasonable and
potential demand from the prospective customers.
Table 2: Respondents according Monthly Income Range
Monthly Income Frequency

Range Number of respondents Percentage (%)
₱10,001-15,000 28 28
₱15,001- 20,000 59 59
₱20,000-Above 13 13
Total 100 100%
Source: Actual Survey Interview (See Appendix C page 110)
The table shows that out of 100 respondents, 28% earn 10,001 to 15,000 pesos, 59%
earns 15,001 to 20,000 pesos and 13% earns 20,000 above monthly. This is an indication
that the majority respondents have the capability to avail the product and services offered.
Table 3: Respondents who visited a Bar or Comedy Bar
Respondents Frequency
familiarity Number of Percentage (%)
respondents
Yes 83 83
No 17 17
Total 100 100%
The table show that out of 100 respondents, 83% who visit comedy bar and 17%
are not.
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Table 4: Respondents who are willing to visit and avail the products and services
of Big Blue Bills Comedy Bar
Frequency
Market Acceptability Number of Percentage (%)
respondents
Yes 95 95
No 5 5
Total 100 100%
The result shows that out of 100 respondents, 95% are willing to visit the Big
Blue Bills Comedy Bar and the other 5% are not.
Table 5: Respondents on how often they willing to patronize Big Blue Bills
Comedy Bar
Frequency of Frequency
Agreement Number of Percentage (%)
respondents
Once a week 87 92
Twice a week 5 5
Twice a month 3 3
Total 95 100%
The table shows how often the respondent visit the Big Blue Bills Comedy Bar.
Based on the survey conducted, out of 100 respondents, 92% will visit once a week, 5%
for twice a week, 3% for twice a month.

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Table 5.1: Computation of Frequency of Agreement (FOA)

(From table 5) Computation FOA
Once a week 92 0.92*4*12 44.16

Twice a week 5 0.05*2*4*12 4.8
Twice a month 3 0.03*2*12 0.72
Total 100% 49.68 or 50
Source: Actual Survey (See Appendix C page 110)
The result of computation for frequency of agreement is 49.68 or 50. This data
will be used for computation of projected demand.
Table 6: Respondents who like avail Big Blue Bills Drinks
Frequency
Big Blue Bills Drinks Number of Percentage (%)
respondents
San Mig light 54 57
Red Horse Stallion 23 24
Pale Pilsen 18 19
Total 95 100%
The result above shows what kind of Big Blue Bills drinks that the respondent
wants to avail. Out of 95 respondents, 57% choose San MiG light while Red Horse
Stallion got 24% and Pale Pilsen got 19%.

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Table 7: Respondents who like to avail Big Blue Bills “pulutan”
Frequency
Big Blue Bills Number of Percentage (%)
“Pulutan” respondents
Crispy Pata 43 45.26
Grilled Liempo 21 22.11
Sizzling sisig 22 23.16
Peanut 9 9.47
Total 95 100%
The table above shows what kind of Big Blue Bills “pulutan” they like to avail.
Out of 95 respondents, 45.26% choose Crispy Pata, 22.11% for Grilled Liempo, 23.16%
for Sizzling sisig and 9.47% for Peanut a total of 100%.

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Table 8: Respondents on how much they are willing to spend Big Blue Bills
Comedy Bar
Frequency
Amount to spend Number of Percentage (%)
respondents
₱2,000 below 37 39
₱2,001-3,000 42 44
₱3,001-4,000 12 13
₱4,001-above 4 4
Total 95 100%
The table above shows that 39% of respondents are willing to spend ₱2000 and
below, followed by 44% of respondents are willing to spend ₱2001 - ₱3000, and ₱3001
– ₱4000 got 13% and 4% for ₱4001-above
Table 9: Respondents who willing to pay an entrance fee every Friday and
Saturday at Big Blue Bills Comedy Bar
Frequency
Particulars Number of Percentage (%)
respondents
Yes 90 95
No 5 5
Total 95 100%
The result shows that out of 95 respondents, 95% are willing to pay an entrance
fee every Friday and Saturday at Big Blue Bills Comedy Bar and the other 5% are not.
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Table 10: Respondents prefer to go at Big Blue Bills Comedy Bar
Frequency
Prefer to go with Number of Percentage (%)
respondents
Family 27 28
Friends 49 52
Workmates 19 20
Total 95 100%
The result shows 28% had decided to go with their family and 52% said for
their friends. Lastly, 20%, said they go to comedy bar with their workmates.
Table 11: Respondents who agree for a Joker theme in Big Blue Bills Comedy Bar
Frequency
Particulars Number of Percentage (%)
respondents
Yes 92 97
No 3 3
Total 95 100%
The result shows that out of 95 respondents, 97% agreed for a joker theme in
Big Blue Bills Comedy Bar and the other 3% are not.
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Demand and Supply Analysis
Table 12: Historical Data
Selected 7 Barangays Popu

(CBMS) latio
Total
Year n
Darasa Pob Pob Pob Pob Pob Pob populatio
Brgy Brgy 3 Brgy 4 Brgy 5 Brgy 6 Brgy 7 n per Gro
year wth
2
rate
(%)
2015 10, 375 811 2,447 2,397 951 1,703 3,120 21,804 2.7
2016 10,663 833 2,515 2,464 977 1,751 3,207 22,380 2.7
2017 10,959 856 2,585 2,533 1,004 1,800 3,296 23,033 2.7
2018 11,263 880 2,657 2,604 1,032 1,850 3,388 23,647 2.7
2019 11,567 904 2,729 2,674 1,060 1,900 3,479 24,313 2.7
Population Average Annual Growth Rate (%) 2.7
Table 13: Projected Demand
Year Projected Total Market Frequency of Projected

Population (Present Acceptability Agreement Annual
population*Growth Demand
Rate+Present B C
Population) (Table 2.2) (2.3) A*B*C
A
2020 24,969 95% 50 1,186,028
2021 25,643 95% 50 1,218,043
2022 26,335 95% 50 1,250,913
2023 27,046 95% 50 1,284,685
2024 27,776 95% 50 1,319,360

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Projected Supply Analysis
Based on the gathered data from BPLO Tanauan, there is no comedy bar that exists
and similar from the proposed project of the Proponent. (See appendix C page 111)
Market Share
The Market Share is 100% for the reason that there is no competitor and the
unavailability of projected supply.
Competitive Analysis
In terms of competitiveness, the business has a big edge and to grow more since
there is no competitors. These allow the proponent to contrast its own product with
competing products in the market and emphasize the unique aspects that make its product
superior.
Marketing Strategy
A marketing strategy is a business's overall game plan for reaching people and
turning them into customers of the product or service that the business provides.
The marketing strategy informs the marketing plan, which is a document that lays out the
types and timing of marketing activities. This includes an explanation of the goals a
company needs to achieve with its marketing efforts. A company’s business goals shape
its strategy.
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Social Media
Creating a social media account for a business promotion are common in
today’s generation. With the help of Facebook Page, it can easily catch the attention
of the people everywhere. The proponent chose this kind of marketing strategy
because its free and easy to access.
Big Blue Bills Facebook Page
Twitter
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Logo
The idea of Big Blue Bills Comedy Bar logo BBB stands for its first letter
Big Blue Bills, and the proponents chooses this logo to be easily remember by
the costumer.
Marketing Mix
The proponent will use marketing mix as their strategy to caught the
attention of customer. This strategy will focus to use the 4P's, such as Place,
Process, People, Product, Physical environment and Promotion that will help the
business to exist for a long period of time.
Place
The first thing that proponents look for establishing a business is place
where you consider the target market. It is a place where it can be seen and pass
PWU-CDCEC CALAMBA
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through by many people. The place will be accessible for those people who look
for something to relax.
Process
The proposed business will use ATM and cash basis upon availing product
and pay as the order. Good service and focus to customer.
People
The people are the one who makes the business successful. The employee of
the business will undergo proper training particularly in handling the customer. The
proponents also focus to build a good relationship among the employee in order to
have a successful business.
Product/Services
Big Blue Bills will focus to serve with a good quality of products and
services to achieve the customer satisfaction. Create a customer loyalty and to
meet the wants of the customers.
Physical environment
A place is relaxing while enjoying the funny ambiance of the proposed
business. The place is populous that's why the proposed business conduct a CCTVs
to avoid stealing incidents.

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Promotion
The business will use a different strategy to market the proposed business.
The proponent believe that this strategy will be effective to promote the newly
established business.
Product/Service Acceptability
Product/Service acceptability is how the consumer will accept the product based on
their perspectives. Based on the result of the survey conducted by the proponents, 95% of
the respondent are willing to purchase the service and product offered by the proposed
business.
Price Study
The pricing of the proposed business is based on the business believes, that the
costumer is willing to pay based on the benefits offer to them. Ensuring price charge is
worth for what the costumer expected. It offers a competitive price, while ensuring the
profit of the business is not affected.

PWU-CDCEC CALAMBA
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Factors affecting the Market
Social Factors
Social factors are the factors that affect one’s lifestyle such as religion,
family, and the buying potential, which can change over time. The population is also
one of the primary social factors that affect marketing because an increase in the
population increases the demand for goods and services in the market.
Inflation
Inflation is one of the primary economic marketing aspects that affect
customers' purchasing power. It represents the rate at which the price level of
products and services are rising. The higher the inflation rate, the more the
purchasing power decreases.
Population Growth
The increase in population naturally increases the demand too. Markets are
made up of people. Increase in population causes increasing the markets, increasing
the consumers, who have increased demand for goods, in kinds, varieties,
preferences etc.
Pandemic
Due to coronavirus pandemic all food establishment should follow the 50%
capacity according to INTER-AGENCY TASK FORCE.

PWU-CDCEC CALAMBA
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Chapter 3
TECHNICAL ASPECT
PWU-CDCEC CALAMBA
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Chapter 3
TECHNICAL ASPECT
One of the most important aspect in conducting feasibility study is the technical
aspect. It helps to determine the efficient way to produce product and services at lower cost.
The technical review of research serves as the basis for location, preparation of the lay-out
and services specification which includes the materials, equipment, machine, and tools
needed for the business to operate. This study also includes the operation schedule, service
process, the production process, and the source of service of the proposed business.
General Business Condition
The management will ensure that all the employees of Big Blue Bills will follow all
the rules and regulations. The Big Blue Bills will follow all the regulations and to get all the
permits and licenses of the government so that the business will have a secure certificates
and registration. It will consider and abide the senate bill number 2636 of senator “Bong”
Revilla “an act of prohibiting the access of minors to alcohol and penalizing the
establishment that furnish alcohols to minors” which prohibits minor to enter the business
comedy bar. All the supply and ingredients of the product will be handled, stored, and kept
protecting from spoilage so that it will not be contaminated. Restaurants and Bars must
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develop capabilities for receiving/processing contact-less payment methods to avoid when
possible handling cash, ATM & credit cards. Likewise, bar must remove coughing/sneezing
customers because potential virus-spreaders can cause harm to vulnerable patrons and must
be removed. Enforcing recommended “six feet” social distancing between workers and
costumer. The costumers need to fill up in the log book before entering the bar. Also, the
management will follow the new normal status with 50% capacity only.
Good Manufacturing Practices (GMP)
Good manufacturing practices (GMP) is a system for ensuring that the
products are consistently produced and controlled according to quality standard. It
is designed to minimize the risk involve in any pharmaceutical production that
cannot be eliminated through testing the final product. It includes many basic
operational condition and procedures that are required to be met by the food
business.
When it comes to the security and consider of client, Big Blue Bills Comedy Bar
has CCTV cameras especially in the entrance in order to monitor safeties of the
costumer. There are also emergency lights on exit. Display of fire extinguisher is
also visible.
Big Blue Bills Comedy Bar ensure that the facilities will undergo day to day
inspection in order to prevent any trouble to the facilities. The business will make
sure that every rules and regulation will be strictly implemented and followed.
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/Employee is well trained when it comes to proper way of hospitality and good
communication skills to the costumer.
Hazard Analysis and Critical Control Points (HACCP)
HACCP or hazard analysis critical control points, is a plan developed
especially for food service sectors & industries to eliminate the biological hazards
such as cooking meat or freezing it in the danger zone so cooking it in proper temp
is a must to avoid any bacterial growth or contamination, the chemical hazards such
as placing detergents near the food & mistakes can happen so food become
chemically contaminated, or physical such as when a worker is not wearing a hair
net a hair might fall.
Local Government Unit
A business permit from a local government unit or LGU is required for every
business wishing to operate in the Philippines, where principal location of business
dictating where its business and Mayor's permits will be registered. Every city,
Municipality and LGU has slightly different procedure in their perspective city halls.
The business must submit an application form and other requirements to City hall or
evaluation and assessment of taxes, fees and charges and recommendation of
approval. Secure Health/sanitation Certificate from the health Department and
secure Mayor's permit and other necessary approved permits/licenses.

PWU-CDCEC CALAMBA
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Technical Assumption
Capacity: 14 tables x 2 chairs = (28 customer per 3 hours) 84 Costumer per day
Service Availment period: 3 hours (3 cycle) 84 Costumer per day
PRODUCTS PERCENTAGE CAPACITY PER DAY

(See Table 7)
“Pulutan”
Crispy 45.26 84
Grilled liempo 22.11 84
Sizzling Sisig 23.16 84
Peanut 9.47 84
PRODUCTS PERCENTAGE CAPACITY PER DAY

(See Table 6)
“Drinks”
San Mig Light 57 84
Red Horse 24 84
Pale Pilsen 19 84
Operating Hours: 9 hours
No. of personnel: 1 Manager, 1 Head cook, 2 Waiters, 1 Security guard,
1 Kitchen assistant 1 Cashier. = Total of 7 employees
Working hours: 12 hours
11: 00 am - 1:00 pm Opening (startup-preparation)
1:00 pm- 10:00 pm operating hours
10:00 pm - 11:00 pm Closing Time
Bar location: Población Barangay 2, Tanauan City Batangas

PWU-CDCEC CALAMBA
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Schedule days in Operation
Number days in a year 365
No Operation (Every Tuesday) 52
Holidays 11
___________________________________________
Working Days: 303
Holidays:
April (movable date) Holy Monday
April (movable date) Holy Tuesday
April (movable date) Holy Wednesday
April (movable date) - Maundy Thursday
April (movable date) - Good Friday
April (movable date) Holy Saturday
April (movable date) Easter Sunday
November 1 - All Saint’s Day
December 25 - Christmas Day
January 1 - New Year’s Day

PWU-CDCEC CALAMBA
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Working Schedule
The Bar will operate from Wednesday to Monday, 9 hours of working per
operational days. 1hour break will be given to every employee. Every employee has 6
working days and rest day every Tuesday.
Time Manager Head cook Waiter 1 Waiter 2 Kitchen Security Cashier

assistant guard
11:00- Preparation
12:00pm Preparation
Preparation
12:00- Prepa Preparation Prepa Prep
1:00pm Ration Ration
1:00- OPENING
2:00pm
2:00-
3:00pm
3:00- Break time
4:00pm
4:00- Break
5:00pm time
5:00- Break Break
6:00pm time time
6:00- Break time
7:00pm
7:00- Break time Break time
8:00pm
8:00-
9:00pm
9:00- End End End
10:00pm
10:00- Closing Closing Closing Closing
11pm
PWU-CDCEC CALAMBA
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Weekly Schedule
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
Manager 12pm- 12pm- 12pm- 12pm- 12pm- 12pm-

11pm 11pm 11pm 11pm 11pm
11pm
Head cook 11am- 11am- 11am- 11am- 11am- 11am-
R
10pm 10pm 10pm 10pm 10pm 10pm
Waiter 1 11am- E 11am- 11am- 11am- 11am- 11am-
10pm S 10pm 10pm 10pm 10pm 10pm
Waiter 2 12pm- 12pm- 12pm- 12pm- 12pm- 12pm-

T
D
Kitchen 12pm- 12pm- 12pm- 12pm- 12pm- 12pm-
assistant A
Security 11am- Y 11am- 11am- 11am- 11am- 11am-

guard
Cashier 12pm- 12pm- 12pm- 12pm- 12pm- 12pm-
11pm
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Comedian Working Schedule
11:00- N R N
12:00pm O E O
12:00- S
S T S
1:00pm
H H
1:00- O D O
2:00pm W A W
2:00- Y
3:00pm
3:00-
4:00pm
4:00-
5:00pm
5:00-
6:00pm
6:00- Comedian Comedian Comedian Comedian
7:00pm 1 and 2 3 and 4 1 and 2 3 and 4
7:00-
8:00pm
8:00-
9:00pm
9:00-
10:00pm
10:00-
11pm
Comedian Weekly Schedule

Comedian No Close 6:00pm- 6:00pm- No
1 and 2 show 10:00pm 10:00pm show
Comedian No Close 6:00pm- 6:00pm- No
3 and 4 show 10:00pm 10:00pm show
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Facility conditions:
1. HVAC system (heating, ventilation, and air conditioning), lighting controls are
function properly.
2. Bar area accommodates customer drinking and relaxation.
3. Toilet must have been always clean, and water pipes need to work perfectly
without a dripping and the clogging.
4. Proper hygiene always be observed in the Kitchen
Storage conditions:
1. Storage room and kitchen must be clean at all times to maintain the appearance
of the product.
2. All raw materials must arrange in order to avoid mistake.
3. All raw materials must be FIFO distribution.
4. Labeling all food items with the date it was received to help the employee keep
track of the freshness of every ingredient.

PWU-CDCEC CALAMBA
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Pre – Opening (setup) Process
1. Security personnel open the establishment at exactly 11am and must be check the
body temperature of every workers and then sanitize the hand before entering the
establishment
2. First shift employees report at their assigned areas.
3. Manager check the attendance of the employees in there is an absent.
Verification
1. Is the first shift complete.
2. If no, call an available employee
3. If yes, proceed to the next procedure
4. Preparation of assigned areas, Dining and kitchen area.
5. Manager double check the assigned areas to ensure the good operation of the business.
6. Ready for Operation
7. End
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Figure 2: Business Operation Process

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Business Operation Process of Comedy Bar
Customer Arrival
1. Greet and welcome the guest with a smile and ask them "Table for how many
Ma'am/Sir"
2. Check the temperature of the guest, sanitize their hands before entering the bar
3. Assist the customer on them prefer table.
4. Dining staff give the menu card for selection process.
Menu Selection Process
1. Answer the question of the customer about offering menu.
2. The customer will decide what they want to eat.
3. Confirmation of customer for their order by saying "Yes or No".
Order Process
1. Order forward in the counter.
2. Dining staff give customer a water to drink while waiting for their order.
Production/Cooking Process
1. Receive the order of customers from the counter.
2. Make and assemble the order based on the standard menu procedure.
3. Finish product ready to serve.

PWU-CDCEC CALAMBA
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Serving Process
1. Serve the order to the releasing area from the Production
2. Call the dining crew to serve the order
3. Serve the order to the customers
4. Assist the customer for additional help
Billing Out
Wait the call/sign of the customer for ''bill out".
The dining staff proceed to the counter for billing process
1. Dining staff give the bill receipt and take the payment of customer then
a. Proceed again to counter for change (if have).
b. Issue a copy of receipt to the customer
2. Assist the customer's departure
3. Bid Goodbye by saying "Thank you Ma'am/Sir come again".

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Start
Introduction
(5mins)
End of
the show
(5mins)
Performance (1st set)
(1hour and 45mins)
Break Performance (2nd set)

(20mins) (1hour and 45mins)
Figure 2.1: Comedian Workflow

PWU-CDCEC CALAMBA
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Comedian Workflow Process
Introduction
1. Introduce their self
Performance (1st set and 2nd set)
1. Sing
2. Throw punchline’s
3. Make Funny moments
End of the Show
1. Bid goodbye to the guest and say thank you.

PWU-CDCEC CALAMBA
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No
Check
Start Receiving order the
order
(2mins)
Yes
(20mins)
Heating the oil Preparing

Deep fry the Pata
ingredients
(5mins) (3mins)
Complete Distribute End
Figure 3: Production process of Crispy Pata

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
No
Check
order
(2mins)
Yes
(2mins)
Grilling Marination
Platting Process
(10mins) (5mins)
Complete Distribute End
Figure 4: Production Process of Grilled Liempo

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
No
Check
Order
(2mins)
Yes
Put raw egg at the Boiling, grilling Prepare the

top chopping, tossing Ingredients
the meat
(3mins)
(15mins)
Complete Serve End
Figure 5: Production Process of Sizzling Sisig

PWU-CDCEC CALAMBA
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No
Check
order
(2mins)
Yes
(15mins)
Sauté the Garlic and Heating the oil Preparing of
Peanut Ingredients
(5mins) (3mins)
Pinching of salt Serve End
Figure 6: Production Process of Peanut

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Product Name: Crispy Pata

Capacity: 4 to 5 per serving
Duration: 25 minutes
Usage of LPG: 72 minutes
Process used: Preparing, Cooking, Plating, Serving
Tools: Stove, LPG, Talyasi, Tong, Pot
Raw Material Quantity Unit Cost Per Unit
Pork Pata 1 Kg ₱180.00

Bay Leaves 5 Packed 2.5
Pepper Corn 4 Grams 1.4
Soy Sauce 15 ml 0.82
Garlic 9 Grams 1.26
Cooking Oil 70 ml 5.95
Black pepper 10 Grams 3.5
Total: ₱195.43
Cooking Process:
1. Pour the water in a cooking pot then let it boil for 17 minutes
2. Put in dried bay leaves, and 4 teaspoon salt
3. Add a whole pig leg in a cooking pot then simmer it until the leg becomes tender about
(45-60 minutes)
4. Remove the tender leg from the cooking pot and set aside until the temperature goes down
5. Rub the leg with garlic powder, ground pepper, and remaining salt. Let it stand for 15
minutes to absorb the rub
6. Check the oil temperature if it is hot enough, deep pry the rubbed pork leg. Continue
cooking in medium heat it becomes crispy for 10 to 15 minutes
7. Turn off the fire and remove the crispy pork leg and transfer into a wide serving plate and
top with pepper corn
8. Make the sweet and spicy dipping sauce
9. Mix chopped onion, “sili haba” and soy sauce
10. Serve hot traditional filipino crispy pata and juicy meat top with pepper corn and sweet
spicy soy sauce to the costumer
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Product Name: Grilled Liempo

Capacity: 1 to 2 persons
Duration: 19 mins
Usage of LPG: 10mins
Process used: Preparing, boiling, grilling, Plating, Serving
Tools: Burner, LPG, Knife, Frying pan, Griller, Spatula, Tong
Pork (liempo cut) 220 grams ₱37.4

Soy Sauce 30 ml 1.65
Ketchup 60 grams 16.14
Kalamansi 10 grams 7.2
pepper .50 grams .175
Sugar 35 grams 1.68
Total: ₱64.24
Cooking Process
1. Marinate the meat (soy sauce, calamansi, ketchup, sugar and pepper)
2. After 10 minutes, take the meat out of the sauce and grill the liempo for about 10
minutes.
3. Ready to serve.
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Product Name: Sizzling Sisig

Capacity: 1 to 2 peoples
Duration: 16 mins 40 secs
Usage of LPG: 93 minutes and 40 secs
Process used: Preparing, Cooking, Plating, Serve
Tools: Burner, LPG, Knife, frying pan, Griller, Spatula, Tong, chopping board, sizzling
plate
Pig Ears 350 Grams ₱56.00

Pork belly 250 Grams 45.00
Onions 20 Grams 1.20
Soy Sauce 45 Grams 2.47
Water 85 ml 0.68
Black pepper 4 Grams 1.40
Ginger 2 Grams 0.20
Mayonnaise 15 Grams 56.00
Salt 14 Grams 45.00
Egg 1 Pieces 1.20
Total: ₱106.96
Cooking Process
1. Pour the water in a pan and let it boil for 17 minutes

2. Put-in pig ear and pork belly then simmer it for 40 minutes to 1 hour (or until tender)
3. Removed the boiled ingredients from the prof then drain excess water for 30 seconds
4. Fried the boiled pig ears and pork belly for 4 minutes until done
5. Chop the pig ears and pork belly into fine pieces
6. In a pan, melt the butter then add the onions, cook until onions are soft done for 40 seconds
7. Put-in the ginger and cook for about 2 minutes
8. Add the chopped pig ears and pork belly then cook it for 10 minutes
9. Put-in the soy sauce and chili then mix well
10. Add salt and pepper to taste
11. Put-in the mayonnaise and mix with the other ingredients
12. Serve it hot to costumer for better taste
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Product Name: Adobong Mani

Capacity: 1 to 2 peoples
Duration: 25 minutes
Usage of LPG: 15-20 minutes
Process used: Preparing, Cooking, Plating, Serve
Tools: Burner, LPG, Knife, frying pan, Griller, Spatula, chopping board
Raw Shelled Peanut 50 Grams ₱9.00

Garlic 20 Grams 2.8
Salt 4.9 Grams 0.09
Oil 50 ml 4.25
Siling Haba 50 Grams 7.5
Total ₱23.64
Cooking Process
1. Heat the cooking pot for 10 seconds then pour in cooking oil
2. Pre heat oil for 45 seconds and then pour in the garlic, fry until the color turns into golden
brown it takes 30 seconds
3. Remove the garlic and set aside
4. Adjust the heat to low then fry the peanut while stirring for about 10-14 minutes
5. Then after frying for 14 minutes, drain excess oil for 30 seconds using strainer
6. Pour it to a presentable plate
7. Lastly, serve “adobong mani” covered in a delicious spicy adobo glaze to the costumer with
smile and greetings
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Purchasing of Raw Materials
Purchasing
1. Order the stocks from the supplier's, tell the quantity, raw materials needed.
2. Call the order to the supplier and wait for the reply or verification of the order
if available and can deliver on time.
3. The payment will give when the order come base on the quantity and kinds of
the materials.
Receiving or Acceptance
1. Head Cook receive the order, check the quantity and quality of the product.
Verification of order quantity
1. Must check the order and record while receiving stocks
2. Check the appearance and consume until to determine the FEFO when issuing.
Storing
1. Crew use permanent marker to mark the receive stocks the day delivered to
determine the FIFO when issuing to the kitchen.
3. Stocks stored to the designated storages such as Refrigerator, Freezer, and
Cabinets. Observe the FIFI before distributing to production area.

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Table 14. Product Description
PRODUCT DESCRIPTION
Taste: Good taste

Aroma: Savory
Appearance: Brown
Texture: Crunchy
Plating: Serving Plate
Taste: Juicy
Aroma: Smoked Barbecue
Appearance: Red/brown
Texture: Saucy
Plating: Serving Plate
Taste: crunchy and little bit spicy

Aroma: Roasted
Appearance: Brown/ red
Texture: Well done
Plating: Sizzling plate
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Taste: Salty
Aroma: Roasted
Appearance: Brown
Texture: Soft
Storage: Warm
Plating: Bowl
A light and reduced calorie larger

with an exceptionally smooth and
crispy taste. It is less filling and light
on the stomach. Perfect for fun, light
drinking moments with friends.
6 pieces per bucket
A strong high alcohol beer. It is

deeply hued larger with a distinctive,
sweetish taste, balance by smooth
bitterness. For a man with real
strength, inside and out.
6 pieces per bucket

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
San Miguel Pale Pilsen is a pale,

golden larger with a rich, full-bodied
flavor. Its smooth, full flavored taste
completements its pleasant aroma,
making it a perfectly balanced beer.
It has a unique heritage of bringing
people together nourishing true
friendship, for over hundred years
6 pieces per bucket

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Service Description
Feel It
The proponent assures to the costumer that once they enter the bar, they will
feel that this is the right place to relieve stress.
Appreciate / Appearance
One of the reasons why the customers coming back to the establishment is
because of the ambiance and the amenities, and also and then they will also
appreciate the beauty of the surroundings and the place that suits their taste.
Size/Security/Safe
The said business is measured correctly for costumers so that they can feel
comfortable to enjoy the food and drinks while they are in the bar and the proponent
ensures that the customers are secured while they in the establishment.
Time frame/Time table
The customer’s stay is estimated to last three hours inside the bar. This
discussed later in chapter 3 in technical assumption and in-service workflow process
of the proponent. (See page)
Expectation/ Excellence
Customers should be satisfied with foods, drinks, places, amenities,

ambiance, and the service that they gave to them. And they must be always please
before and after their stay.
Reliability
There are a variety of other things that come into play to create a positive
experience for customers. Three of these components are speed, accuracy, and
reliability
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Table 15. List of raw material
Table 15.1 Crispy Pata
Quantity Quantity Quantity Cost per Cost Cost per Annual Cost
Particulars per used per used unit per day
serving Day Annually serving
Pork Pata 1 kg 45.26kg 13713.78 ₱180.00/ ₱180 ₱8,146.8 ₱2,468,480.4

kg kg
Bay 5pcs 226 pcs 68,568 500/ kg 2.5 113.15 34,284.45
Leaves pcs
Pepper 4g 181.04g 54,855.12g 350/kg 1.4 63.364 19,199.29
Corn
Soy Sauce 15 ml 678.9ml 205,706.7 55/ L 0.825 37.3395 11,313.86
ml
Garlic 9g 407.34g 123,424.02g 140/ kg 1.26 57.0276 17,279.36
Cooking 70 ml 3,168.2 959,964.6 85/ L 5.95 269.297 81,596.99

Oil ml ml
Black 10 g 452.6g 137,137.8g 350/kg 3.5 158.41 47,998.23
pepper
TOTAL ₱195.43 ₱8,845.38 ₱2,680,152.59
Table 15.2 Grilled liempo
Quantity Quantity Quantity Cost Cost Cost per

Particular per used per used per per day Annual Cost
s serving Day Annually unit serving
Pork 220g 4,864.2g 1,473,852g ₱170/ ₱37.4 ₱ 826.914 ₱250,554.94

liempo kg
Soy Sauce 30ml 663.3ml 200,979.9m 55/ L 1.65 36.4815 11,053.8945
l
Ketchup 60g 1,326.6g 401,959.8g 269/kg 16.14 356.8554 108,127.18
Kalamansi 10g 221.1g 66,993.3g 720/kg 7.2 159.192 48,235.17

pepper .50g 11.055g 3,349.665g 350/ .175 3.86925 1,172.38
kg
Sugar 35g 773.85g 234,476.55g 48/ kg 1.68 37.1448 11,254.87
TOTAL ₱64.24 ₱1,420.45 ₱ 430,398.45
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
T able 15.3 Sizzling Sisig
Quantity Quantity Quantity Cost per Cost per Cost per Annual Cost
Particulars per used per used unit serving day
serving Day Annually
Pig Ears 350g 8,106 g 2,456,118 ₱160/kg ₱56.00 ₱1,296.96 ₱392,978.88
g
Pork belly 250g 5,790 g 1,754,370 180/kg 45.00 1,042.2 315,786.60
g
Onions 20g 463.2 g 140,349.6 60/kg 1.2 27.792 8,420.97
g
Soy Sauce 45ml 1,042.2 315,786.6 55/ L 2.47 57.321 17,368.26
g g
Water 85ml 1,968.6 596,485.8 8.11/L 0.68 15.96 4,837.49
ml ml
Black 4g 92.64 g 28,069.92 350/kg 1.4 32.42 9,824.47
pepper g
Ginger 2g 46.32 g 14,034.96 100/ kg 0.2 4.63 1,403.49
g
TOTAL ₱106.96 ₱2,477.29 ₱750,620.18
Table 15.4 Adobong Mani
Particular Quantity Quantity Quantity Cost per Cost per Cost per Annual Cost
per used per used unit serving day
serving Day Annually
Raw 50g 473.5g 143,470.5 ₱160/kg ₱9 ₱85.23 ₱25,824.69
Shelled g
Peanut
Garlic 20g 189.4g 57,388.2g 140/kg 2.8 26.51 8,034.34
Salt 4.9g 46.403g 14,060.10 20/ kg 0.09 0.92 281.20
g
Oil 50ml 473.5g 143,470.5 85/ L 4.25 40.24 12,194.99
ml ml
Siling 50g 473.5g 143,470.5 150/ kg 7.5 71.02 21,520.57
Haba g
TOTAL ₱23.64 ₱223.94 ₱67,855.80
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Table 16. Beverages of Big Blue Bills Comedy Bar
Quantity Quantity Quantity Cost Cost per Annual Cost

Particulars per used per used Cost per per day
serving Day Annually unit serving (*6per
(*6per bucket)
bucket)
San Mig
Light 330 ml 112.86L 34,196.58 L ₱815/case ₱33.95 ₱11,610.9 ₱3,518,102.7
Pale
Pilsen 320ml 46.08L 13,962.24L 732/case 30.05 4,327.2 1,311,141.6
Red Horse
stallion 330ml 37.62L 11,398.86L 360/case 30.00 3,420.00 1,036,260
TOTAL ₱5,865,504.3
Particulars Quantity used per Day Cost per Annual Cost TOTAL
unit
Tube Ice 2 sacks ₱150 ₱90,900 ₱90,900
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Table 17. Kitchen Tools

Particulars Quantity Cost per Unit Total Cost
Kitchen knife set 1 ₱473.00 ₱473.00
Chopping board 2 350.00 700.00
Ladle 3 30.00 90.00
Weighing scale 1 400.00 400.00
Measuring cup and spoon 2 350.00 700.00
Condiments storage 5 31.00 155.00
Tong 3 135.00 405.00
Sharpening steel 2 150.00 300.00
Colander 2 105.00 210.00
Scissors 2 299.00 598.00
Wok 2 980.00 1,960.00
Frying pan 2 159.00 318.00
Pot holder 10 26.00 260.00
Hock hanger 5 39.00 195.00
Food Keeper/Container 5 49.00 245.00
Talyasi 2 1,399.00 2,798.00
Styrofoam ice storage 2 350.00 700.00
TOTAL ₱10,507.00
Source: Savepoint Tanauan

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Table 18. Kitchen Equipment
Technical
Particulars Quantity Cost per unit Total cost
Specification
50 kg
Refillable/Ideal for
commercial & 2 ₱4,000.00 ₱8,000.00
LPG Tank
industrial used
Fujidenzo 5.5 cu.

ft.Solid Top Chest
Freezer with Glass
Freezer Cover Inside FCG-55
1 13,950.00 13,950.00
PDF SL2 (Silver) 155
watts
Sharp SJFTS07AVS
6.6cuft/196L No
Frost, Japan Inverter
Refrigerator 1 17,500.00 17,500.00
Technology, Two
Door Refrigerator
145watts
Water KW-1512
1 5,295.00 5,295.00
dispenser 30 WATTS
Standard SGS 243
Kitchen
Double Burner gas 2 1,360.00 2,720.00
Burner
stove
Stainless Steel Gas

Kitchen
Char Griller Model 1 11,219.37 11,219.37
Griller
Hgl-84
TOTAL ₱ 58,684.37
Source: Ace Hardware/Royal Star Appliances
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Table 19. Bar Sound Equipment
Particulars Quantity Cost per unit Total Cost

JBL Professional
Mixer and
Equalizer 16
channels
1 ₱43,312.15 ₱43,312.15
3000watts
JBL wired 2 1,980.00 3,960.00
microphone M90S
JBL (2) EON612 4 30,805.92 123,223.68

12" 2000 Watt
Powered Active 2-
Way DJ PA
Speakers
w/Bluetooth
Microphone 2 900.00 1,800.00

Boom stand
TOTAL ₱172,295.83
Distribution of raw materials
1. Distribute the required amount to produce.
SUPPLIER ADDRESS
Joy and Dante Meat shop Tanauan City Public Market
San Miguel Corp Purok 6 brgy Lawa Calamba

Ice Tube V & F Ice Plant & Cold Storage Inc
Savepoint Tanauan City
Victory Mall Tanauan City
Walter Mart Tanauan Tanauan City
Ace Hardware Tanauan City
Royal Star Appliances Tanauan City
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Figure 8: Vicinity Map
Población Barangay 2, Tanauan City Batangas

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Figure 7: Bar lay out

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
BILL OF MATERIALS
PROJECT Big Blue Bills Comedy Bar

ACTUAL COMMERCIAL COSTING
DESCRIPTION /
ITEM QTY UNIT QTY UNIT Unit Cost Total Cost
PARTICULARS
1.0 CHB Wall Partition
1.1 CHB # 5 2212 Pcs 2212 Pcs ₱14.00 ₱30,968.00
1.2 Mortar and plaster
1.2.1 Cement 50kg bag 10658 kg 214 Bags ₱195.00 ₱41,730.00
1.2.2 Sand 10.62 cu.m 11 cu.m ₱875.00 ₱9,625.00
1.2.3 Gravel 21.23 cu.m 22 cu.m ₱1,120.00 ₱24,640.00
1.2.4 Steel Bar #10 - 3mtrs 465.4 mtr 155 pcs ₱156.00 ₱24,200.80
1.3 Painting Works
1.3.1 Primer 28 L 28 L ₱148.00 ₱4,144.00
1.3.2 Putty 28 L 28 L ₱70.00 ₱1,960.00
1.3.3 Top Coat 47 L 47 L ₱141.49 ₱6,650.03
1.4 Labor 1 Lot 1 Lot ₱71,958.92 ₱71,958.92
1.5 Sub-total ₱215,876.75
2.0 Tile Setting

60mm x 60mm indoor ceramic
2.1 tiles 366.7 Pcs 370 Pcs ₱231.56 ₱85,677.20
2.2 Tile Adhesive (25kg bag) 2651 kg 108 Bags ₱710.75 ₱76,761.00
2.3 Labor 1 Lot 1 Lot ₱81,219.10 ₱81,219.10
Sub-total ₱243,657.30
3.0 Electrical Fixtures

3.1 Pin Lights 12watts LED (10cm) 35.2 Set 36 Set ₱1,599.75 ₱57,591.00
3.2 Electrical Switch 11.73 Set 12 Set ₱499.00 ₱5,988.00
3.3 Electrical Outlet 25 Set 25 Set ₱294.99 ₱7,374.75
3.4 Labor 1 Lot 1 Lot ₱35,476.88 ₱35,476.88
Sub-total ₱106,430.63
4.0 Mechanical
4.1 ACU Floor mount 3.0HP 4 Set 4 Set ₱56,808.70 ₱227,234.80
4.2 ACU Window Type 1.0 HP 2 Set 2 Set ₱32,075.00 ₱64,150.00
4.3 Labor 1 Lot 1 Lot ₱145,692.40 ₱145,692.40
Sub-total ₱437,077.20
Sound proofing acoustic
studio foam wedge style panel 12” 608.00
x”12 “X 1 pcs ₱55 ₱33.440.00
Loctile PL 300 10fl . oz foam 45.00 Pcs ₱198.00
board voc adhesive ₱8,910.00
Sub-total ₱8,910.00
5.0 Summary ₱1,045,481.87

Source: (See Appendix C page 130)
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Table 20. Office and Machine Equipment
Technical
Specification
Printer Printing
Printer EPSONL3110 1 ₱7,595.00 ₱7,595.00
SKU10166401
(40 WATTS)
ASUS X407UA. (30
Laptop
watts)
1 14,000.00 14,000.00
Kolin KSM-
Air Conditioning
20MB1INV (2.0HP)
2 38,280.00 76,560.00
RXX109GLI (40
WATTS)
CCTV Camera 2 1,999.17 3,998.34
RS PRO Axial Fan,

119.5 x 119.5 x
Exhaust fan 38.5mm, 110cfm, 1 1,385.00 1,385.00
15W, 230 V ac
0Honda EU22i
• Maximum output of
Generator 2200W/240volt AC 1 52,600.00 52,600.00
TOTAL ₱ 156,138.34
Source: Ace Hardware/Royal Star Appliances

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Table 21. Dining Wares

Stainless Spoons 50 ₱45.00 ₱2,250.00
Stainless Fork 50 45.00 2,250.00
Platter 20 30.00 600.00
High ball glass 60 35.00 2,100.00
Salt & pepper shaker 28 29.00 812.00
Ice bucket 14 88.00 1,232.00
Stainless Ice tong 14 65.00 910.00
Total ₱ 10,154.00
Source: Victory Mall Tanauan
Table 22. Office Supplies

Ball pen 10 ₱4.00 ₱40.00
Record book 3 45.00 135.00
Stapler 2 34.00 68.00
Staple wire 5 20.00 100.00
Round paper clips 3 10.00 30.00
Folder 10 4.50 45.00
Calculator 1 150.00 150.00
Bound paper 1 199.00 199.00
Tape 10 5.00 50.00
Tape dispenser 1 64.00 64.00
OR Form Bir 5 750.00 750.00
TOTAL ₱1,631.00
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Table 23: Kitchen Supplies

Steel wool 50 ₱17.00 ₱850.00
Hand towel 40 10.00 400.00
Sponge 50 15.00 750.00
Liquid soap (1.5L) 50 49.00 2,450.00
Apron 20 50.00 1,000.00
Hair net 30 20.00 600.00
Hand sanitizer 5 545.00 2,725.00
TOTAL ₱8,775.00
Table 24. Janitorial Supplies

Dustpan with broom 2 ₱150.00 ₱300.00
Dust bin 2 129.00 158.00
Floor map 2 350.00 700.00
Garbage bag 365 10.00 3,650.00
Multipurpose Cleaner 10 119.75 1,197.00
TOTAL ₱6,005.00
Source: Savepoint Tanauan/ Victory Mall Tanauan
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Table 25. Safety Equipment

Face Mask 3box ₱150.00 ₱450.00
Face shield 6pcs 40.00 240.00
Alcohol 3gal 350.00 1,050.00
Disinfectant Mat 2pcs 350.00 700.00
Thermal Scanner 2pcs 755.00 1,510.00
TOTAL ₱3,950
Source: Savemore Tanauan
Table 26. Utilities Expenses
Particulars Monthly Cost Annual Cost

LPG Expense ₱ 9,330.48 ₱ 55,982.97
Fire Extinguisher (Refill) 2,450.00 2,450.00
Electricity Expense 20,401.42 244,817.04
Water Expense 5,965.98 71,591.76
TOTAL ₱379,507.01
Table 27. Rent Expense

Particulars Monthly Annually Total
Rent expense ₱ 23,000.00 ₱ 276,000.00 ₱ 1,380,000.00
TOTAL ₱ 1,380,000.00
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Table 28. Salaries and Wages

Regular
Position Salary per Number of
(No. of day (+45o.t to workers Salary per month Annual salary
Personnel) waiter, k. asst,
cashier)
Manager - 1 ₱16,000.00 ₱192,000.00
Head Cook ₱450.00 1 11,700.00 140,400.00

Waiter ₱418.00 2 10,868.00 130,416.00
Kitchen ₱418.00 1 10,868.00 130,416.00
assistant
Security ₱373.00 1 9,698.00 116,376.00
Guard
Cashier ₱418.00 1 10,868.00 130,416.00
TOTAL ₱840,024.00
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Table 28.1: Salary and wages of Comedian
Particulars Salary per set Salary per Annual Cost TOTAL

month
Comedian 1
Comedian 2 ₱900.00 ₱7,200 ₱86,400 ₱86,400
Comedian 3
900.00 7,200 86,400 86,400
Comedian 4
TOTAL ₱172,800
TABLE 29: COMPUTATION OF ELECTRICITY CONSUMPTION
EQUIPMENT’S TOTAL USED KWH BAT ELEC RATE

WATTAGE HOURS /DAY (7.8597)
Powered Mixer 3000 9 27 ₱212.21
JBL Speaker 2000 9 18 141.47
Freezer 155 24 3.72 29.23
Refrigerator 145 24 3.48 27.35
Water Dispenser 30 9 0.27 2.12
Printer 40 9 0.36 2.82
Laptop 30 9 0.27 2.12
Aircon 1900 12 45.6 358.40
Cctv 40 24 0.96 7.54
Exhaust Fan 15 12 0.18 1.41
TOTAL ₱784.67
Table 29.1 Monthly Annually Electricity Expense
Particulars Cost Per Day Monthly Electricity Annually

Expense
TOTAL ₱784.67 ₱ 20,401.42 ₱ 244,817.04

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Table 30: Advertising Expense

Banners 25 ₱67.50 ₱1,687.50
3D Signs LED 12 1,758.50 21,102.05
LED Signage 1 36,130.00 36,130.00
Total ₱58,919.55
Table 31: Furniture and Fixture

Tables and chairs 14 ₱1,500.00 ₱21,000.00
Wooden Counter Table 1 4,000.00 4,000.00
Wall clock 2 390.00 780.00
Air conditioning 1 3,2000.00 32,000.00
CCTV camera 1 1,999.17 1,999.17
Exhaust fan 2 850.00 1,700.00
Menu Board 1 1,000.00 1,000.00
Total
₱62,479.17
Table 32: Permit and Licenses

Name of Documents Cost
Registration with DTI
Legal Research Fee 120.00
Filling Fee 12,000.00
Documentary Stamp 15.00
Registration with BIR
Registration Fee 500.00
Certification Fee 100.00
Registration with Business Permit
Business Tax 3,000.00
Mayor's Permit Fee 3,000.00
Health & Sanitary Fee 1,000.00
Garbage Fee 3,000.00
Business Plate 200.00
Business Plate Sticker 40.00
Total 22,990.00
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Chapter 4
FINANCIAL ASPECT
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Chapter 4
FINANCIAL ASPECT
The financial aspects are worked on the most on any business, because the
whole purpose of the business is all around finance and how to deal with it. Financial aspect
of a business refers to the amount of funds or money available in the business. The financial
aspect of any business is quite pivotal to its success. It involves the capability of the
proposed business to gain profit in 5 succeeding years of operation. The objective of this
chapter is to know if the business is profitable or not.
Financial Assumption
1. Sales Revenue will increase 2.52% annually based on 5 years average inflation rate
2. Raw Materials will also increase 2.52 % annually based on inflation rate.
3. Depreciation will be computed using straight line with estimated useful life of 5 years
4. Repair and maintenance is 5% of total cost of equipment
5. Contingency fund is 1.29% of the total project cost
6. Salary increase base on DOLE
7. Business adopted the amended income tax computation (train law)

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Initial Capital Investment
Sole Proprietor Capital ₱13,500,000.00
PROJECT COST
Description Amount
Assets to fund
Kitchen Equipment ₱58,684.37
Bar Sound Equipment 172,295.83
Office and Machine Equipment 156,138.34
Kitchen Tools 10,507.00
Furniture and Fixture 62,479.17
Dining Wares 10,154.00
Total 470,259.00
Expenses to fund
Depreciation Expense 89,919.54
Office Supplies 4,631.00
Kitchen Supplies 8,775.00
Annual Janitorial Supplies 6,005.00
Sanitary Supplies 3,950.00
Advertising Expense 58,919.55
Utilities Expense 379,507.01
Rent Expense 276,000.00
Direct Labor 140,400.00
Indirect labor 786,024.00
Employee Benefits 140,802.00
Renovation Cost 1,045,481.87
Raw Material 9,885,431.34
Permit and Licenses 22,990.00
Repair and Maintenance 6,058.18
Total Expenses 12,854,894.49
Total 13,325,153.20
Contingencies 174,846.80
Total ₱13,500,000.00
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
COST AND EXPENSE SCHEDULE
Schedule 1: Projected Sales

Selling Annual
Particulars Orders Price Sales Per Day Annual Sales Production
Crispy Pata 45 450 ₱20,250.00 ₱6,135,750.00 13,635
Grilled Liempo 22 150 3,300.00 999,900.00 6,666
Sizzling Sisig 23 250 5,750.00 1,742,250.00 6,969
Peanut 9 75 675.00 204,525.00 2,727
San Mig Light 57 380 21,660.00 6,562,980.00 17,271
Red Horse 24 380 9,120.00 2,763,360.00 7,272
Pale Pilsen 19 380 7,220.00 2,187,660.00 5,757
Total ₱67,975.00 ₱20,596,425.00 60,297
Schedule 2: Raw Materials

Products Amount
Crispy Pata ₱2,680,152.59
Grilled Liempo 430,398.46
Sizzling Sisig 750,620.19
Adobong Mani 67,855.81
Beverages 5,865,504.30
Tube Ice 90,900
Annual Cost ₱9,885,431.34
Schedule 3: Projected Cost of Goods Sold
Beginning Inventory
Add: Purchase of Raw Materials ₱9,885,431.34 ₱9,885,431.34
Total Goods Available put
into process 9,885,431.34
Add: Direct Labor 270,816.00
140,400.00
Total Good available for use 10,025,831.34
Less: Ending Inventory
COST OF GOODS SOLD ₱10,025,831.34
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Schedule 4: Kitchen Equipment

LPG Tank 2 ₱4,000.00 ₱8,000.00
Freezer 1 13,950 13,950
Refrigerator 1 17,500.00 17,500.00
Water dispenser 1 5,295.00 5,295.00
Kitchen Burner 2 1,360.00 2,720.00
Kitchen Griller 1 11,219.37 11,219.37
TOTAL ₱58,684.37
Schedule 5: Bar Sound Equipment
Particulars Quantity Cost per unit Total Cost

JBL Professional Mixer and
Equalizer 16 channels
3000watts 1 ₱43,312.15 ₱43,312.15
JBL wired microphone M90S 2 1,980.00 3,960.00
JBL (2) EON612 12" 2000 4 30,805.92 123,223.68

Watt Powered Active 2-Way
DJ PA Speakers w/Bluetooth
Microphone Boom stand 2 900.00 1,800.00

TOTAL ₱172,295.83
Schedule 6: Office and Machine Equipment

Printer 1 ₱7,595.00 ₱7,595.00
Laptop 1 14,000.00 14,000.00
Air Conditioning 2 38,280.00 76,560.00
CCTV Camera 2 1,999.17 3,998.34
Exhaust fan 1 1,385.00 1,385.00
Generator 1 52,600.00 52,600.00
TOTAL ₱156,138.34
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Schedule 7: Kitchen Tools

Kitchen knife set 1 ₱473.00 ₱473.00
Chopping board 2 350.00 700.00
Ladle 3 30.00 90.00
Weighing scale 1 400.00 400.00
Measuring cup and spoon 2 350.00 700.00
Condiments storage 5 31.00 155.00
Tong 3 135.00 405.00
Sharpening steel 2 150.00 300.00
Colander 2 105.00 210.00
Scissors 2 299.00 598.00
Wok 2 980.00 1,960.00
Frying pan 2 159.00 318.00
Pot holder 10 26.00 260.00
Hock hanger 5 39.00 195.00
Food Keeper/Container 5 49.00 245.00
Talyasi 2 1,399.00 2,798.00
Styrofoam ice storage 2 350.00 700.00
TOTAL ₱10,507.00
Schedule 8: Furniture and Fixture

Tables and chairs 14 ₱1,500.00 ₱21,000.00
Wooden Counter Table 1 4,000.00 4,000.00
Wall clock 2 390.00 780.00
Air conditioning 1 32,000.00 32,000.00
CCTV camera 1 1,999.17 1,999.17
Exhaust fan 2 850.00 1,700.00
Menu Board 1 1000.00 1,000.00
Total
₱62,479.17
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Schedule 9. Dining Wares

Stainless Spoons 50 ₱45.00 ₱2,250.00
Stainless Fork 50 45.00 2,250.00
Platter 20 30.00 600.00
High ball glass 60 35.00 2,100.00
Salt & pepper shaker 28 29.00 812.00
Ice bucket 14 88.00 1,232.00
Stainless Ice tong 14 65.00 910.00
Total ₱ 10,154.00
Schedule 10: Depreciation Expense

Estimated Useful
Particular Cost life Cost
Kitchen Equipment ₱58,684.37 5 ₱11,736.87
Furniture and Fixture 62,479.17 5 12,495.83
Office and machine
equipment 156,138.34 5 31,227.67
Bar Sound Equipment’s 172,295.83 5 34,459.16
Total ₱89,919.53
Schedule 11: Office Supplies

Ball pen 10 ₱4.00 ₱40.00
Record book 3 45.00 135.00
Stapler 2 34.00 68.00
Staple wire 5 20.00 100.00
Round paper clips 3 10.00 30.00
Folder 10 4.50 45.00
Calculator 1 150.00 150.00
Bound paper 1 199.00 199.00
Tape 10 5.00 50.00
Tape dispenser 1 64.00 64.00
OR Form Bir 5 750.00 3,750.00
TOTAL ₱4,631.00
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Schedule 12: Kitchen Supplies

Steel wool 50 ₱17.00 ₱850.00
Hand towel 40 10.00 400.00
Sponge 50 15.00 750.00
Liquid soap (1.5L) 50 49.00 2,450.00
Apron 20 50.00 1,000.00
Hair net 30 20.00 600.00
Hand sanitizer 5 545.00 2,725.00
TOTAL ₱8,775.00
Schedule 13: Janitorial Supplies

Dustpan with broom 2 ₱150.00 ₱300.00
Dust bin 2 129.00 158.00
Floor map 2 350.00 700.00
Garbage bag 365 10.00 3,650.00
Multipurpose Cleaner 10 119.75 1,197.00
TOTAL ₱6,005.00
Schedule 14: Sanitary Supplies

Face Mask 3box ₱150.00 ₱450.00
Face shield 6pcs 40.00 240.00
Alcohol 3gal 350.00 1,050.00
Disinfectant Mat 2pcs 350.00 700.00
Thermal Scanner 2pcs 755.00 1,510.00
TOTAL ₱3,950.00
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Schedule 15: Advertising Expense

Banners 25 ₱67.50 ₱1,687.50
3D Signs LED 12 1,758.50 21,102.05
LED Signage 1 36,130.00 36,130.00
Total ₱58,919.55
Schedule 16: Utilities Expenses
Particulars Monthly Cost Annual Cost

LPG Expense ₱ 9,330.48 ₱ 55,982.97
Fire Extinguisher (Refill) 2,450.00 2,450.00
Electricity Expense 20,401.42 244,817.04
Water Expense 5,965.98 71,591.76
TOTAL ₱379,507.01
Schedule 17: Rent Expense

Particulars Monthly Annually
Rent expense ₱23,000.00 ₱276,000.00
TOTAL ₱276,000.00
Schedule 18: Direct Labor

Position Salary per day Quantity Salary per month Annual salary
Head Cook ₱450.00 1 ₱11,700.00 ₱140,400.00
TOTAL ₱140,400.00
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Schedule 19: Indirect labor

Salary per Salary per
Position Quantity Annual salary
day month
Manager - 1 ₱16,000.00 ₱192,000.00
Comedian ₱900 4 1,800.00 86,400.00
Security Guard 373 1 9,698.00 116,376.00
Kitchen assistant 418.00 1 10,868.00 130,416.00
Cashier 418 1 10,868.00 130,416.00
Waiter 418.00 1 10,868.00 130,416.00
TOTAL ₱786,024.00
Schedule 20: Employee Benefits

13th
Annual Cost
Position Monthly Benefit month
SSS HDMF Philhealth
Manager ₱1,200.00 ₱200.00 ₱100.00 ₱16,000.00 ₱34,000.00
Head cook 800.00 200.00 100.00 11,700.00 24,900.00
Waiter (2) 800.00 200.00 100.00 21,736.00 34,936.00
Kitchen
Assistant 800.00 200.00 100.00 10,868.00 24,068.00
Security Guard 800.00 200.00 100.00 9,698.00 22,898.00
Cashier
800.00 200.00 100.00 10,868.00 24,068.00
Total ₱140,802.00
Schedule 21: Renovation Cost

Renovation Cost ₱1,045,481.87
Total Cost ₱1,045,481.87
(See page 59)
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Schedule 22: Permit and Licenses

Name of Documents Cost
Registration with DTI
Legal Research Fee ₱ 120.00
Filling Fee 12,000.00
Registration with BIR
Registration Fee 500.00
Certification Fee 100.00
Registration with Business Permit
Business Tax 3,000.00
Mayor's Permit Fee 3,000.00
Health & Sanitary Fee 1,000.00
Garbage Fee 3,000.00
Business Plate 200.00
Business Plate Sticker 40.00
Total ₱22,990.00
Schedule 23: Repair and Maintenance

Particular Cost Maintenance Cost Annual Cost
Kitchen Equipment ₱58,684.37 5% ₱ 2,934.22
Furniture and Fixture 62,479.17 5% 3,123.96
Total ₱ 6,058.18
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
ESTABLISHMENT OF BIG BLUE BILLS COMEDY BAR

PROJECTED INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER, 31 2020 – DECEMBER, 31 2024
2020 2021 2022 2023 2024
Sales ₱20,596,425.00 ₱21,115,454.91 ₱21,647,564.37 ₱22,193,083.00 ₱22,752,348.69
(LESS)Cost 10,025,831.34 10,278,482.29 10,537,500.05 10,803,045.05 11,075,281.78
of Sales
Gross 10,570,539.66 10,836,972.62 11,110,064.33 11,390,037.95 11,677,066.90
Income
(LESS)
Operating
Expenses
Depreciation 89,919.54 89,919.54 89,919.54 89,919.54 89,919.54
Expense
Office 4,631.00 4,631.00 4,631.00 4,631.00 4,631.00
Supplies
Kitchen 8,775.00 8,775.00 8,775.00 8,775.00 8,775.00
Supplies
Annual 6,005.00 6,005.00 6,005.00 6,005.00 6,005.00
Janitorial
Supplies
Sanitary 3,950.00 3,950.00 3,950.00. 3,950.00 3,950.00
Supplies
Advertising 58,919.55
Expense
Utilities 379,507.01 379,507.01 379,507.01 379,507.01 379,507.01
Expense
Rent 276,000.00 276,000.00 276,000.00 276,000.00 276,000.00
Expense
Indirect 786,024.00 786,024.00 786,024.00 786,024.00 786,024.00
labor
Employee 140,802.00 140,802.00 140,802.00 140,802.00 140,802.00
Benefits
Renovation 1,045,481.87
Cost
Permit and 22,990.00 22,990.00 22,990.00 22,990.00 22,990.00
Licenses
Repair and 6,058.18 6,058.18 6,058.18 6,058.18 6,058.18
Maintenance
VAT 12% 2,206,759.82 2,262,370.17 2,319,381.90 2,377,830.32 2,437,751.65
Total 4,905,406.97 3,856,615.90 3,913,627.63 3,972,076.05 4,031,997.37
Income 5,534,770.69 6,849,940.72 7,066,020.70 7,287,545.90 7,514,653.53
before tax
Income tax 1,621,126.62 2,041,981.03 2,111,126.62 2,182,014.68 2,254,689.13
Net Income ₱3,913,644.07 ₱4,807,959.69 ₱4,954,894.08 ₱5,105,531.21 ₱5,259,964.40
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

PROJECTED STATEMENT CASH FLOW
2020 2021 2022 2023 2024
Cash Beginning ₱17,033,304.90 ₱21,931,184.13 ₱26,975,997.75 ₱32,171,448.50
Sole Proprietor
Capital ₱13,500,000.00
Sales 20,596,425.00 21,115,454.91 21,647,564.37 22,193,083.00 22,752,348.69
Total Cash Inflow 34,096,425.00 38,148,759.81 43,578,748.50 49,169,080.74 54,923,797.19
Operating
Expense
Kitchen
Equipment 58,684.37
Bar sound
Equipment 172,295.83
Office and
Machine 156,138.34
Kitchen Tools 10,507.00

Furniture and
Fixture 62,479.17
Dining Wares 10,154.00
Office Supplies 4,631.00 4,631.00 4,631.00 4,631.00 4,631.00
Kitchen Supplies 8,775.00 8,775.00 8,775.00 8,775.00 8,775.00

Annual Janitorial
Supplies 6,005.00 6,005.00 6,005.00 6,005.00 6,005.00
Sanitary Supplies 3,950.00 3,950.00 3,950.00 3,950.00 3,950.00
Advertising
Expense 58,919.55
Utilities Expense 379,507.01 379,507.01 379,507.01 379,507.01 379,507.01
Rent Expense 276,000.00 276,000.00 276,000.00 276,000.00 276,000.00
Direct Labor 140,400.00 143,938.08 147,565.32 151,283.97 155,096.32
Indirect labor 786,024.00 786,024.00 786,024.00 786,024.00 786,024.00

Employee
Benefits 140,802.00 140,802.00 140,802.00 140,802.00 140,802.00
Renovation Cost 1,045,481.87
Raw Material 9,885,431.34 10,134,544.21 10,389,934.73 10,651,761.08 10,920,185.46

Permit and
License’s 22,990.00 22,990.00 22,990.00 22,990.00 22,990.00
Repair and
Maintenance 6,058.18 6,058.18 6,058.18 6,058.18 6,058.18
VAT 2,206,759.82 2,262,370.16 2,319,381.89 2,377,830.32 2,437,751.65
Income tax 1,621,126.62 2,041,981.03 2,111,126.62 2,182,014.68 2,254,689.13
Total 17,063,120.10 16,217,575.68 16,602,750.75 16,997,632.24 17,402,464.74
Cash, end ₱17,033,304.90 ₱21,931,184.13 ₱ 26,975,997.75 ₱ 32,171,448.50 ₱37,521,332.44

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209

PROJECTED BALANCE SHEET
2020 2021 2022 2023 2024
CURRENT
ASSET
Cash ₱17,033,304.90 ₱21,931,184.13 ₱ 26,975,997.75 ₱32,171,448.50 ₱37,521,332.44

TOTAL
CURRENT
ASSET 17,033,304.90 21,931,184.13 26,975,997.75 32,171,448.50 37,521,332.44
NON-
CURRENT
ASSET
Dining Wares 10,154.00 10,154.00 10,154.00 10,154.00 10,154.00
Kitchen Tools 10,507.00 10,507.00 10,507.00 10,507.00 10,507.00
Kitchen
Equipment 58,684.37 58,684.37 58,684.37 58,684.37 58,684.37
Bar sound
Equipment 172,295.83 172,295.83 172,295.83 172,295.83 172,295.83
Office and
machine
equipment 156,138.34 156,138.34 156,138.34 156,138.34 156,138.34
Furniture and
Fixture 62,479.17 62,479.17 62,479.17 62,479.17 62,479.17
TOTAL 470,258.71 470,258.71 470,258.71 470,258.71 470,258.71
Less:
Depreciation 89,919.54 179,839.08 269,758.63 359,678.17 449,597.71
TOTAL NON-
CURRENT
ASSET 380,339.17 290,419.63 200,500.08 110,580.54 20,661.00
TOTAL
ASSETS 17,413,644.07 22,221,603.76 27,176,497.83 32,282,029.04 37,541,993.44
LIABILITIES
AND EQUITY
Sole Proprietor
Capital 13,500,000.00 17,413,644.07 22221603.76 27176497.83 32282029.04
Net income 3,913,644.07 4,807,959.69 4,954,894.08 5,105,531.21 5,259,964.40
TOTAL
LIABILITIES
AND EQUITY ₱17,413,644.07 ₱22,221,603.76 ₱27,176,497.83 ₱32,282,029.04 ₱37,541,993.44
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Financial Analysis
PROFIT MARGIN
Particulars 2020 2021 2022 2023 2024
Net Income ₱3,913,644.07 ₱4,807,959.69 ₱4,954,894.08 ₱5,105,531.21 ₱5,259,964.40
Sales Revenue 20,596,425.00 21,115,454.91 21,647,564.37 22,193,083.00 22,752,348.69
Percentage 15.50 22.76 22.88 23% 23.11
Financial Ratio
RETURN ON INVESTMENT
Year Sole Proprietor Capital Net Income Percentage %
2020 ₱13,500,000.00 ₱3,913,644.07 28.99
2021 13,500,000.00 4,807,959.69 35.61
2022 13,500,000.00 4,954,894.08 36.70
2023 13,500,000.00 5,105,531.21 37.82
2024 13,500,000.00 5,259,964.40 38.96
BREAK-EVEN POINT ANALYSIS

Units to Break-even Contributio Break-even
Products Fixed Cost sold % point in Units n Margin point in sales
Crispy
Pata ₱13,325,153.20 107,081 22.63% 24,232 124.44 ₱3,015,482.17
Grilled
Liempo 13,325,153.20 107,081 11.06% 11,838 124.44 1,473,095.69
Sizzling
Sisig 13,325,153.20 107,081 11.58% 12,400 124.44 1,543,052.74
Adobo
Mani 13,325,153.20 107,081 4.74% 5,070 124.44 630,946.00
San Mig 13,325,153.20 107,081 28.50% 30,518 124.44 3,797,668.66

Red
Horse 13,325,153.20 107,081 12% 12,850 124.44 1,599,018.38
Pilsen 13,325,153.20 107,081 9.50% 10,173 124.44 1,265,889.55
₱13,325,153.20
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
BREAK-EVEN POINT IN UNITS

Total Fixed Cost ₱13,325,153.20
Average Selling Price - Average Variable
divide by: cost per Unit 295-170.6
13,325,153.20
124.44
107,081
PAYBACK PERIOD
Sole Proprietor Capital ₱13,500,000.00
Divide by: Average Net income 4,808,398.69
2.81
2 years and 10 months
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Chapter 5
MANAGEMENT ASPECT
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Chapter 5
MANAGEMENT ASPECT
The management aspect implies a clear and precise identification of duties and
responsibilities, flow of authority and manpower level requirement. It must be set up for
optimum effectiveness. It also a performance of conceiving and achieving desired results
by means of group effort consisting of utilizing human talents and resources. Therefore,
management is considered as the force that runs an enterprise and is responsible for the
success or failure of the business. The objective of the management aspect is to determine
the effectiveness of the organizational setup and qualifications of the individual who will
make-up the organization.
Form of Ownership
In starting a business, it is important to select the most appropriate form of ownership
that best suites the needs of the business. The form of business ownership that the proponent
will use is Sole Proprietorship with the capital of ₱13,500,000.00 pesos, which is the most
popular form of business due to the simplicity, case of set up, and nominal cost.
A sole proprietor needs only to register its name and secure local licenses, and the
sole proprietor is ready for the business.

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
MANAGER
Cashier
Waiters Head Cook Security Personnel
Kitchen Assistant
Figure 9. Organizational Structure

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Job Analysis
Selection of personnel is very important before the business start its operation.
Hiring qualified and responsible personnel plays a big part in the success of the business.
The owner should identify qualities and standards the applicants should possess. Listed
below are the manpower qualifications and responsibilities.
Job Title: Manager
Job Description: Oversee all operations to ensure that restaurants run smoothly.
Duties and Responsibilities:
• Take responsibility for the business performance of the restaurant.
• Prepare reports including staff control, food control and sales.
• Organize marketing activities, such as promotional events and discount schemes.
• Recruit, train, manage staff and also respond to customer queries and complaints.
• Willing to take over the duty of the Cashier if the Cashier is on leave.
Job Specifications/Qualifications
• Male or Female, 25 years old and above
• Hotel and Restaurant Management graduate
• At least 2 years work experience in the same capacity
• Must be highly personable with excellent communication skills, creative and results
oriented
Salary: ₱ 16,000.00 / fixed

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Job Title: Head Cook
Job Description: Responsible for planning and directing food preparation and cooking
activities.
• Plan and direct food preparation and culinary activities.
• Comply with nutrition and sanitation regulations and safety standards.
• Monitor dish ingredients and report inventory levels
• Work with wait staff to ensure that each order has the proper types and amounts of
dishes.
• Male, 25years old and above
• Hotel and Restaurant Management / Culinary graduate
• Culinary education is an advantage
• Proven working experience as a head cook
• Excellent record of kitchen management
Salary: ₱11,700.00 per month

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Job Title: Kitchen Assistant
Job Description: Responsible for operating and maintain cleaning equipment and tools.
• Clean dish storage
• Follow sanitation policies at all times
• Provide assistance to prep cook and other kitchen staff as needed, especially during
peak times.
• Responsible to ensure general kitchen maintenance.
• Report any sanitation or janitorial issues to appropriate party.
Job Qualifications
• Male, 18 years old above
• Must be at least Senior High school/ TESDA graduate.
• No work experience required
• Physically fit and healthy
• Must be a hard-working self
Salary: ₱10,868 per month

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Job Title: Waiter/ Waitress
Job Description: Take orders and serve food and beverages to customers.
Duties and Responsibilities
• Provide the perfect service experience for every Guest.
• Ensure the Guest feels important and welcome in the Bar.
• Serve the Guest in an accommodating manner.
• Pre-bus tables; maintain table cleanliness, bus tables.
• Always communicate with kitchen staff on orders or any issues.
• Assist in keeping the restaurant clean and safe.
• Must follow all cash handling policies and procedures.
Job Qualifications
• Male or female, 18 years old and above
• Must be at least Senior high school / TESDA/ HRM graduate.
• At least have a working experience as service crew or waiter
• Must have pleasing personality
• Can work under pressure

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Job Title: Security Guard
Job Description: Generally, a security officer job description includes monitoring safety,
enforcing rules, and responding to security problems
Duties and Responsibilities
• The first duty of the security guard is to make his/her presence visible. ...
• Monitor the exterior and interior of the premises to ensure the
absence of intruders or criminals
• Keep daily record of activities within the premises, especially activities that
pose security threat
• Ensure that every guest that will enter in the bar will fill up in the log book to
make a possible contact tracing because of the COVID-19 19 pandemic
Job Qualifications
• Male, 25 years old and above
• Must be at least High school.
• At least have a working experience as security guard
• State registration, licensure for firearms, on-the-job training
• Can work under pressure
Salary: ₱9,698.00 per month

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Job Title: Cashier
Job Description: Collect and process payments of customer.
• Operates a cash register
• Knowledge in sales and inventory
• Communicates with customers, and assists other restaurant staff as needed.
• Responsible in processing credit card payments, accepting cash payments and
making change, and using a point of sale (POS) system for transactions.
• Willing to take over the duty of the manager if the manager is on leave
• Female, 20 years old and above
• College level or Senior High school ABM graduate
• At least 1 year experience as cashier in a F&B restaurant
• POS and computer literate
• Good communication skills (able to converse with customer)
• Pleasing personality

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Summary of Key Personnel
Position Number of Personnel Salary

Manager 1 ₱16,000.00
Head Cook 1 ₱11,700.00
Waiter 2 ₱10,868
Kitchen Assistant 1 ₱10,868
Security Personnel 1 ₱9,698
Cashier 1 ₱10,868
Company Policy
A company policy is a guideline to help employer's dealing with employee
accountability, health, safety, and interactions with customers. Policies are also guidelines
for legal issues, regulatory requirements, and any situation that could lead to serious
consequences. Every business needs standards and policies to ensure the safety and security
of the work place. It is also balancing the work ethic with realistic measures to keep
employee behavior focused and professionals. The company policies will affect the
relationship between employee and the proposed business itself.
• Should comprehend the mission and vision of the Bar
• At all times, practice cleanliness
• Employee must not use their devices to prevent customer concerns when operating
• Entertain customers in the right way
• Do not drink alcoholic beverages when on duty or inside the Bar
• Follow the rules and Bar policies at all times

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
• Proper hygiene, proper uniform wearing and proper employee grooming must be
practiced at all times
• Strictly prohibited to pass out items or products
• Without further enforcement with the following standards, the organization’s
rules and regulation
• All employees shall follow their schedules and time break
• No employees shall be under the influence of any drugs while working hours.
• Employees who will be absent or late must inform the management 2-3 days before
the day of resting.
• All employees must take responsibility to take care of the front are for taking a
thermal scanner on each customer
Management Policy
Management Polices focus on customer, client and supplier rules and regulation.
This policy helps to determine what is right thing to do inside the premises of the bar and it
will affect the relationship of proposed business toward the customer, clients and supplier.
Management Policy is the process of creating, communicating, and maintaining policies and
procedures within an organization. An effective policy management system can mitigate
risk in two ways. First, it makes policies more quickly accessible to direct care staff, guiding
care and safety decisions.

PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
Workplace Health and Safety
Provisions for occupational safety are a necessity for everyone who owns or
runs a business. It’s imperative that your employees work within a healthy and safe
workplace. Accidents and unsafe conditions can land you in court. If you also count
the damage to reputation and loss of faith from employees, complacency when it
comes to safety may be the biggest mistake you’ll ever make. A written policy shows
that you take the matter seriously. This is about more than a few fire extinguishers.
A workplace safety policy will help you to think systematically.
Equal Opportunity Policy
Being an equal opportunity employer is mandated by law in most countries.
This equal opportunity policy prohibits any company from discriminating against
employees or job applicants on the basis of a “protected characteristic” (gender, age,
race etc.). It is fundamental for non-discrimination, anti-harassment, workplace
violence and diversity policies. It can also help your business for two reasons: first,
it expands the pool of people from which to choose the best applicant for any job
and secondly, it creates a fair environment for employees to co-exist, work and thrive
in. Putting it in writing will send the message to everyone that equal opportunity is
a reality at your company.

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Employee Code of Conduct Policy
All employers have expectations from their employees and a
straightforward code of conduct can make this clear. Communicating these
expectations clearly is a prerequisite for compliance. Even if an employee has the
best of intentions and even if some things are simple enough to be expected (like
completing job duties), misunderstandings may still occur. One way to keep them to
a minimum is to have a written code of conduct that will include important elements
like attendance or even use of social media. Rules must be clear and accessible.
Employees can consult them whenever they are unsure of what constitutes
acceptable behavior. It also means that when someone’s employment has to be
terminated there’s a proper record in place.
Leave of Absence Policy
For various reasons ranging from health issues to vacation plans, employees
may occasionally require to be absent from work. Whether it is mandated by law or
not, it is always advantageous to let your employees know beforehand what benefits
you offer. Different kinds of leave (sick leave, Paid Time Off, maternity
leave, parental leave etc.) are separate entities and may require different
treatment. Having all this in writing, alongside rules that are necessary to regulate
leave taking, is the only way to adequately inform employees.

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Employee Disciplinary Action Policy
Employees must know how and under what circumstances they will be
disciplined. A standardized step-by-step process will help you ensure fair and
appropriate treatment, even if you don’t formally disclose the entire procedure. It
will also show that you are an employer who does not tolerate serious violations but
also values remedial actions in the case of minor offences. Take care though to
consult a lawyer to ensure that the procedures you have in place are lawful.
Company's Vision and Mission
“Vision”
Our vision is to establish a standard and secured comedy bar in Tanauan City
Batangas – Philippines that will be the melting pot of all lovers of nightlife, social life, and
alcoholic drinks.
"Mission"
Our mission is to establish comedy bar business that will create a standard of
excellence in the industry. We want to grow our bar business to be listed amongst the top
10 comedy bars in the Philippines within the first 5 years of opening our doors to the general
public.
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Chapter 6
SOCIO ECONOMIC ASPECT

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Chapter 6
SOCIO ECONOMIC ASPECT
Socio-economic aspect aims to discuss and determine the effects of the business to
the society and economy. It is all about economic activity and how it is shaped by social
process which includes the benefits and advantages that the business provides to employees,
government, society as well as the environment. The objective of this chapter is to identify
the contributions that the business gives to help reach the goal for economic progress. This is
also discussing the contribution to income and employment, tax contribution, social
responsibilities and environmental responsibilities.
Contribution to Income and Employment
The salary will be based on reasonable work hours, and performance evaluation of
employee. Each of the employees will be given the right compensation and all the benefits
that they will be needed like SSS, Phil Health, holiday pay and thirteenth month pay. Also,
the security and safety of each employee will be properly implemented. The compensation
for the employees will be followed according to the Labor Code of the Philippines. The
members of the organization are the greatest strength of a business. In this regard, the
proposed business will distribute a fair salary for the employees to help their families.
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Tax Contribution
Having a business comes with many responsibilities. One of the duties is to pay
taxes to be able to help the government. Taxes help the government to generate funds for
infrastructure, public services, educational facilities, social security measures, health care
and relief operation in times of natural or manmade disaster. The proposed business will
pay the right amount of taxes to the Bureau of Internal Revenue (BIR) that will be remitted
to government.
Social Responsibility
Social responsibility of business implies the obligations of the management of a
business enterprise to protect the interests of the society. According to the concept of social
responsibility the objective of managers for taking business decisions is not merely to
maximize profits or shareholders’ value but also to serve and protect the interests of other
members of a society such as workers, consumers and the community as a whole. The
proposed business will make a good quality of product and will focus in Food safety and
sanitation to avoid different circumstances of food poison, food borne illness and cross
contamination for the sake of the customer's health and also the management will ensure the
social distancing and safety of the costumer because of the covid19 pandemic. The proposed
business also focusses in different social responsibilities toward employees, community and
state and also the business will consider and abide the senate bill number 2636 of senator
“Bong” Revilla “an act of prohibiting the access of minors to alcohol and penalizing the
establishment that furnish alcohols to minors”. The business will help the employees by
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giving them standard operating procedure of making or serving a product to avoid incidents
that may affect their work.
Environmental Responsibility
The environmental Responsibility had been debated over the past few decades and
it’s a hot matter of any business house. In the traditional business model, environmental
protection has been considered only in relation to the “public interest”, but now it’s a part
of business. Governments of all over the world have maintained the principle of
environmental responsibility for ensuring environmental conservation and management as
well.
The proposed business will store waste safely and securely, and it is treated
appropriately and also the management will ensure that it is collected by an authorized body
such as the local authority or a licensed waste contractor. The business will also manage
waste for recycling by separating paper, plastic, metals and glass and for those organizations
that are in the food businesses they need to separate food waste for recycling.
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Chapter 7
CONCLUSION
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Chapter 7
CONCLUSION
The proponent purpose on this study is to evaluate and analyze the feasibility of the
proposed business which is the Establishment of Big Blue Bills Comedy Bar. These
conclusions are directly related to all aspects that the proponent defined during the course
of this study.
Market Aspect
This chapter have showed and considered possible target market. In the proposed
business which is Big Blue Bills Comedy Bar located in Población Barangay 2 in Tanauan
City Batangas. Market aspect help in seeking some data that will help the business venture
more appealing to the market by studying the wants of the target market which is the
Population.
The proponent identifies the size of industry in order to achieve the goals of the
proposed business. According to the CBMS Of Tanauan City Batangas the population
census as of 2019, Tanauan City has a total of 175,412 number population of forty eight
barangay with the annual growth rate of 2.7% while the target market is 24,313 which is
average of Seven Barangays in Tanauan City, Batangas. The target market of the proponent
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will be the people who are of legal age among 7 barangays near at the proposed business
location in Tanauan City, Batangas.
Technical Aspect
In Technical aspect the proposed business is completely analyzing from its capacity
machine and equipment, schedule of the workers, distribution of raw materials and many
more, it is the essential part in starting up a business. The BIG BLUE BILLS COMEDY
BAR has a floor plan of 190 sqm which is already existing in Mabini Ave Población
Barangay 2 in Tanauan City Batangas. Due to Covid19 all the establishments are following
the rules of Inter Agency task Force which is the 50% Capacity of a business. The proposed
Business Can accommodate 84 costumers a day.
Financial Aspect
This chapter help the proposed business in dealing with profitability and
sustainability of the business. In this aspect the proponent can identify if the business is
generating a profit and regain the capital that has been invested. The form of business
ownership that the proponent use is Sole Proprietorship, Big Blue Bills Comedy Bar has an
initial capital of ₱ 13,500,000.00 00 in which based on the project cost including the raw
materials. The proposed business also has a computed that the payback period will be at 2
years and 10 months. This certify that the proposed business is feasible.
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Management Aspect
Management aspect is to determine the effectiveness of the organizational setup and
qualifications of the individual who will make-up the organization. The proposed business
has a total of 7 employee which is the manager, head cook, kitchen assistant, waiter’s,
security guard and cashier. The Big Blue Bills Comedy Bar organizational structure consist
of the people from the top, middle and bottom position. The proposed business will pay a
minimum rate of salary and wages based on their position and qualification. Manager is the
only one that have a fixed salary.
Socio Economic Aspect
The objective of this chapter is to identify the contributions that the business gives to
help reach the goal for economic progress. It is all about economic activity and how it is
shaped by social process which includes the benefits and advantages that the business
provides to employees, government, society as well as the environment. The proposed
business will also make sure that they will pay an exact amount of taxes to the government.
General Conclusion
Therefore, based on the data gathered by the proponent, the proposed business
comedy bar has a big edge to aim and gain customers even though the world is facing a
global pandemic. Through the help of the market aspect, technical aspect, and financial
aspect the proponent proved that the project study was feasible.
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Appendix A
OPERATIONAL TERMS
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Operational Terms
Mise en place- is a French culinary phrase which means "putting in place" or "everything
in its place"
Ad-lib: to make up a joke within a scripted show’
Gig: a show business job.
Joke: a device for expressing humor that employs a setup which contains a target
assumption to misdirect the audience into accepting a bogus 1st story; and a punch which
contains are interpretation which creates a 2nd story that shatters the target assumption.
Server – The preferred term for waiter or waitress
Marinate (v.) - the process of soaking foods in seasoned and acidic liquid before cooking
for hours or days, adding flavor to the food
Parboiling (v.) - the process of adding foods to boiling waters, cooking until they are
softened, then removing before they are fully cooked, usually to partially cook an item
which will then be cooked another way

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Appendix B
REQUEST FORMS
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Sanitary Permit Request Letter

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BFP Request Letter

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Barangay Business Permit Request Letter

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Business Permit Request Letter

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P S A Request Letter
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No Competitors Request Letter

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Appendices C
QUESTIONNAIRE / DATA / SUPPORTING DOCUMENTS

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THE ESTABLISHMENT OF
BIG BLUE BILLS COMEDY BAR
AT TANAUAN CITY BATANGAS
Survey Questionnaire
Name: Age:
Address: Gender:
Occupation:
Monthly income:
10,000 – 15,000
15,001 – 20,000
20,001 – Above
1.Have you visited a bar or comedy bar?

Yes No
2. Are you willing to visit and avail the products and services of “Big
Blue Bills Comedy Bar” at Tanauan City?
Yes No
3. How often are you willing to patronize Big Blue Bills Comedy Bar?
Once a week
Twice a week
Twice a month
4. What drinks would you like to avail at Big Blue Bills Comedy Bar?
San Mig light
Red horse stallion
Pale Pilsen
5. What “pulutan” would you like to avail at Big Blue Bills Comedy
Bar??
Crispy Pata
Grilled Liempo
Sizzling Sisig
Peanut
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6. How much are you willing to spend in big Blue Bills Comedy Bar?
2000 - Below
2001 – 3000
3001 – 4000
4001 – Above
7. Are you willing to pay an entrance fee every Friday and Saturday
night before you enter in Big Blue Bills comedy bar?
Yes No
8.Who do you prefer to go with?
Family Friends Workmates
9. The Big Blue Bills Comedy Bar has a “joker” theme, are you agree
with it?
Yes No
________________________________________
Signature
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Survey Talley
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Certificate of no Competitor
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Cbms Population 2018

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INTER AGENCY TASK FORCE GUIDE LINES

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PWU-CDCEC CALAMBA
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PWU-CDCEC CALAMBA
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PWU-CDCEC CALAMBA
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PWU-CDCEC CALAMBA
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PWU-CDCEC CALAMBA
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Appendix D
GOVERNMENT FORMS AND LEGAL DOCUMENTS

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Sanitary Permit
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BFP Permit
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Barangay Permit
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Mayor’s Permit
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Philippine Health Insurance Corporation

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BIR Permit
BIG BLUE BILLS

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BIR Application form

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Pag-IBIG Clearance Certificate

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FDA Certificate of Registration

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SSS Form
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Appendix E
LEGAL DOCUMENTS / MOA

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LEASE RENTAL AGREEMENT
This Agreement made this ____ Day of __________, _____
by and between Mario Gregorio, the Landlord and
Evangelista Darel A, the Tenant.
The Landlord and Tenant are collectively referred to in this Agreement as the “Parties”.
1. MONTHLY RENT. The rent to be paid by Tenant to Landlord throughout the term of
this Agreement is ₱23,000.00 per month and shall be due on the 1st day of each month.
2. SECURITY DEPOSIT. Upon the due execution of this Agreement, Tenant shall deposit
with Landlord the sum of ₱ 23,000.00 receipt of which is hereby acknowledged by
Landlord, as security for any damage caused to the Premises during the term hereof. Such
deposit shall be returned to Tenant, without interest, and less any set off for damages to the
Premises upon the termination of this Agreement
3. ALTERATIONS AND IMPROVEMENTS.

Tenant, at Tenant's expense, shall have the right following Landlord's consent to remodel,
redecorate, and make additions, improvements and replacements of and to all or any part of
the Leased Premises from time to time as Tenant may deem desirable, provided the same
are made in a workmanlike manner and utilizing good quality materials. Tenant shall have
the right to place and install personal property, trade fixtures, equipment and other
temporary installations in and upon the Leased Premises, and fasten the same to the
premises.
4. Renewal Option: (Check One)
☐ - Lessee may not renew the Lease.

☒ - Lessee may have the right to renew the Lease with a total of _4_renewal period(s) with
each term being _5 year(s) ____ month(s) which may be exercised by giving written notice
to Lessor no less than 60 days prior to the expiration of the Lease or renewal period.
5. ENTRY.
Landlord shall have the right to enter upon the Leased Premises at reasonable hours to
inspect the same, provided Landlord shall not thereby unreasonably interfere with Tenant's
business on the Leased Premises.
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6. CONSENT
Landlord shall not unreasonably withhold or delay its consent with respect to any matter for
which Landlord's consent is required or desirable under this Lease.
7. COMPLIANCE WITH LAW

Tenant shall comply with all laws, orders, ordinances and other public requirements now or
hereafter pertaining to Tenant's use of the Leased Premises. Landlord shall comply with all
laws, orders, ordinances and other public requirements now or hereafter affecting the Leased
Premises.
8. FULL DISCLOSURE:
The Tenants signing this Rental Contract hereby state that all questions about this Rental
Agreement have been answered, that they fully understand all the provisions of the
agreement and the obligations and responsibilities of each party, as spelled out herein.
They further state that they agree to fulfill their obligations in every respect or suffer the
full legal and financial consequences of their actions or lack of action in violation of this
agreement. Signature by the Tenant on this Rental Agreement is acknowledgement and
he/she has received a signed copy of the Rental Agreement.
Accepted this __________________ day of ___________________, 20 ___
_______________________________ _____________
Tenant Date
_______________________________ _____________
Tenant Date
_______________________________ _____________
Landlord Date
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Appendices F
Tools and Equipment

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Bar Sound equipment
JBL Powered mixer and equalizer(3000watts). JBL microphone
JBL Powered speaker Microphone Boom stand

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Kitchen Equipment
LPG Tank Sharp Two Door Refrigerator 145watts
Water dispenser 30 watts Kitchen Burner
Kitchen Griller Chest Freezer

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Machines and Office Equipment
Printer PrintingEPSONL3110 SKU10166401 Asus Laptop 30watts

40 WATTS
Air Conditioning 1900 watts CCTV Camera 40watts
Generator
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Appendix G
Curriculum Vitae
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EVANGELISTA, DAREL ARAJA.

Población Barangay 3
Tanauan City, Batangas
Contact no# 09051885562
Email address: evangelistadarel23@yahoo.com
OBJECTIVE
To obtain a position where my knowledge and experience can be utilized as well
as enhanced.
EDUCATIONAL BACKGROUND
• Tertiary Education
Philippine Women’s University
Crossing, Calamba City, Laguna
Bachelor of Science in Hotel and Restaurant Management
• Secondary Education
Canubing National High School
2011-2015
• Primary Education
Baruyan Elementary School
2005-2011
PERSONAL INFORMATION
Date of Birth: March 23, 1999
Age: 21 years old
Place of Birth: Oriental, Mindoro
Civil Status: Single
Height : 5’5
Weight: 65kgs
Language: Filipino and English
Fathers Name: Antonio Evangelista
Mothers Name: Evelyn Evangelista+
SKILLS and ABILITIES

• Ability to Learn Quickly
• Ability to verbally communicate with persons inside the organization
• Dedicated, focused, and able to prioritize multiple duties and work
• Exposed and interact with a wide variety of personality
PWU-CDCEC CALAMBA
Contact No.: 0922-821-6938/0939-904-3185/0917-527-5465 Tel. No: (049) 508-1963/ (02)420-8209
ON THE JOB TRAINING

Hotel Turista
April 10 – May 25, 2019
SEMINAR ATTENDED
“The 2nd GLOCAL Trends of Hospitality and Tourism Industry of New Millennium”
Bay, Laguna
Dec 06, 2018
CHARACTER REFERENCE
MERCIDITA B. ZAFE MBA

BSBA Program Head
0956-015-5681
Email Add: mercidita.zafe@pwucalamba.edu.ph
ENGR. PHIL ZAFE, Ch.E, MBA, RIQA

BSBA Faculty
0961-764-5573
Email Add: phil.zafe@pwucalamba.edu.ph

Academic Dean
0933-852-8159
Email Add: mary.siaotong@pwucalamba.edu.ph
I hereby certify that the information above is true and correct to the best of my knowledge
and belief.
Evangelista Darel A.
Applicant

Evangelista Fs2 HRM HB 122120

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PWU-CDCEC CALAMBA

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

ESTABLISHMENT OF COMEDY BAR “BIG BLUE BILLS”

IN TANAUAN CITY BATANGAS

A Project Feasibility Study Presented to the Faculty of the

College of Hotel and Restaurant Management of

Philippine Women’s University – Calamba

In Partial Fulfillment of the Requirements for the Degree of

Bachelor of Science in Hotel and Restaurant

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT i

This project feasibility study entitled “THE ESTABLISHMENT OF BIG BLUE

prepared and submitted by DAREL A. EVANGELISTA in partial fulfillment of the

ENGR. PHIL ZAFE, Ch.E, MBA, RIQA

MERCEDITA B ZAFE, MBA ROY G BENEDICTO, LPT

MARY BERMINDA K. SIAOTONG, L.lb

Bachelor of Science in Hotel and Restaurant Management.

MARY BERMINDA K. SIAOTONG, L.lb

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT ii

valuable assistance in the preparation and completion of this study.

having another advisor and mentor for their feasibility study.

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT iii

Chapter 1 PROJECT HISTORY AND BACKGROUND

Chapter 2 MARKET ASPECT

Chapter 3 TECHNICAL ASPECT

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT iv

Chapter 4 FINANCIAL ASPECT

Chapter 5 MANAGEMENT ASPECT

Chapter 6 SOCIO – ECONOMIC ASPECT

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT v

Appendix DESCRIPTION Page

B Request Form 102

G Curriculum Vitae 148

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT vi

Tables TITLE Page

1 Total Population for the year 2019 8

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT vii

Figure DESCRIPTION Page

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT viii

Schedule DESCRIPTION Page

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

BACKGROUND OF THE STUDY

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

BACKGROUND OF THE STUDY

invectives, turned to comedy. The distinction is basic to the Aristotelian differentiation

comedy men who are worse.

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT 2

attention that is due to life.”

the Wyoming–Colorado–Utah border. Established in 1822, Brown’s Saloon catered to the

it had only 3,000 residents had 33 saloons.

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT 3

shows and Php300 every Fridays and Saturdays.

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT 4

be the ingredients for a perfect comedy bar.

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT 5

Technical Financial Management Socio-

Description and General Financial Contribution

Technical Organizational Tax

Price Study Break-even

Figure 1: Framework of the Study

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT

Marketing aspect is a very important aspect in business since it contributes great to

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