A.

Technical Production Description

La Palta Pie is a dessert made of baked, flaky pastry filled with avocados. The pie
has a buttery pie crust and a delicate avocado filling that you can eat anytime and
anywhere. Traditionally, the pie usually has a filling with peach and mango, but we chose
to utilize avocado as an alternative in our product. Our business has altered the usual peach
mango pie to La Palta pie mainly because we offer a different pie flavor.

Lapalta Pie Cebu offers three varieties of pie fillings, such as Classic, Avocado Tuna
pie, and our very own Spicy avocado tuna pie. These delicacies were designed to satisfy all
kinds of consumers, such as kids, young adults, adults, and even the old ones. Our pie is
suited for bystanders and students’ taste and budget—our product, made with the best
quality ingredients, equipment, and raw materials available. Our product will be offered at
a budget-friendly price and will surely attract and satisfy the consumers. The business
focuses on producing products and services that give the wants and needs of all our
prospective customers.

B. Production Process

La Palta is a Spanish translation of Avocado. It is a form of snack that is best when

hot or cold. The following are the ingredients and procedure in making La Palta Pie.

1. Step by Step Procedure.

General Ingredients:

 Dough

• All Purpose Flour

• Butter

• Sugar
• Baking Powder

• Salt

• Water

• Oil

 Fillings

• Avocado Classic

- Avocado

- Sugar

• Avocado Tuna

- Avocado

- Tuna

- Salt

• Spicy Avocado Tuna

- Avocado

- Tuna

- Salt

- Chili powder
In this section, here are the following procedure used in making the dough:

Figure 3

General Procedure in making the Dough

1st Prepare and gather all

the ingredients needed. 5 minutes

2nd In making the dough, add

the flour, salt, baking powder, 15 – 20 minutes
sugar, oil in a bowl. After
that, mix it well. Add the
butter and pulse until mixed.

3rd Add 1 cup of water and if it

still sticky add more water as 10 – 15 seconds
needed. Pulse and mix well
until the dough started to
form.

4th Washed your hand before

20 minutes
putting the dough in the tray
and start the dough to form a
ball, also it must knead lightly.

5th Lastly, the dough is already

soft enough. Place the dough in a 1 hour
clean bowl and cover with cling
wrap and let it rest at the
refrigerator temperature for an
hour.
In this section, here are
In this section the following procedure used in making the Avocado Classic Pie:

Figure 4

General Procedures in making the Avocado Classic

Ingredients:

 Dough

 Avocado
 Sugar

1st Place the dough in a 5 seconds

clean tray.

2nd Scrape the avocado and

put it the bowl, also add 1/4 15-20 seconds
cup of white sugar and if it is
not still sweet, add more. And
mix it well.

3rd Flattened the dough into a

rectangular shape and put the 15 minutes
filling inside and cover it well.
Use a fork to pinch in both
sides for it.

4th Deep fry the Avocado

Classic Pie and wait until
20 minutes
golden brown. And ready to
serve.
In this section the following procedure used in making the Avocado Tuna Pie:

Figure 5

General Procedures in making the Avocado Tuna

Ingredients:

 Dough
 Avocado
 Tuna
 Salt

1st Place the dough in a 5 seconds

clean tray.

2nd Strain the oil of the Tuna.

Place the tuna in the bowl and 30 seconds
scrape the avocado, also put a
little amount of salt. And mix it
well.

3rd Flattened the dough into a

rectangular shape and put the 15 minutes
filling inside and cover it well.
Use a fork to pinch in both sides
for it.

4th Deep fry the Avocado Tuna

20 minutes
Pie and wait until golden
brown. And ready to serve.
In this section the following procedure used in making the Spicy Avocado Tuna Pie:

Figure 6

General Procedures in making the Spicy Avocado Tuna

Ingredients:
 Dough
 Avocado
 Tuna
 Salt
 Chili Powder

1st Place the dough in a clean tray. 5 seconds

2nd Strain the oil of the Tuna. Place

the tuna in the bowl and scrape the 30 seconds
avocado, also put a little amount of
salt and chili powder. And mix it
well.

3rd Flattened the dough and put the

filling inside and cover it well. Use 15 minutes
a fork to pinch in both sides for it.

4th Deep fry the Spicy Avocado 20 minutes

Tuna Pie and wait until golden
brown. And ready to serve.
 2. Duration Per Step
In this section, the duration for per step in making the La Palta Pie is shown as
follows:

Figure 7
Duration Per Step
La Palta Pie

Preparation Phase 5 minutes

15-20 minutes
Making the dough

Molding the dough 10 minutes

Forming the dough into a ball 10-20 minutes

and flatten in into rectangle
shapes

15 minutes
Putting the fillings

Cooking the La Palta Pie 20 minutes

Serving 10 minutes
C. Labor and Machine Requirements per step
In this section, the table below shows the labor and machine requirements in making

the La Palta Pie:

Table 12

Labor and Machine Requirements

La Palta Pie

Stages Labor Equipment/Machinery

Preparation Stages Service Crew Clean Utensils and

Workplace

Making the Dough Service Crew Mixing Bowl, Manual Hand

Mixer, Measuring Spoons
and Cups, and Rolling Pin
Forming the Dough Service Crew Digital Scale, Knife, and
Circle-Shaped Dough

Putting the Fillings Service Crew Measuring spoons

Cooking the La Palta Service Crew Deep Fryer, Frying pan, Oil,
Pie Tongs, Colander, and Stove

Serving Service Crew Packaging/Plate

D. Production Schedule

Assumptions:

 There will be 28 working days in a month

 There will be a stable production of La Palta Pie every month considering

that the business's location is within the premises of SM Consolacion.

 There will be a 25% decrease in production in April, May, and December.

Table 13
Production Schedule of Avocado Classic

Production Schedule
Months 1st week 2nd week 3rd week 4th week Total Number Goods
Goods to of Available
be Spoilage for Sale
Produce
d
January 336 336 336 336 1,344 13 1,331
February 336 336 336 336 1,344 13 1,331
March 336 336 336 336 1,344 13 1,331
April 252 252 252 252 1,008 10 998
May 252 252 252 252 1,008 10 998
June 336 336 336 336 1,344 13 1,331
July 336 336 336 336 1,344 13 1,331
August 336 336 336 336 1,344 13 1,331
September 336 336 336 336 1,344 13 1,331
October 336 336 336 336 1,344 13 1,331
November 336 336 336 336 1,344 13 1,331
December 252 252 252 252 1,008 10 998
Total 3,780 3,780 3,780 3,780 15,120 147 14,973
 Table 14
Production Schedule of Avocado Tuna

Production Schedule
Months 1st week 2nd week 3rd week 4th week Total Number Goods
Goods to of Available
be Spoilage for Sale
Produce
d
January 336 336 336 336 1,344 13 1,331
February 336 336 336 336 1,344 13 1,331
March 336 336 336 336 1,344 13 1,331
April 252 252 252 252 1,008 10 998
May 252 252 252 252 1,008 10 998
June 336 336 336 336 1,344 13 1,331
July 336 336 336 336 1,344 13 1,331
August 336 336 336 336 1,344 13 1,331
September 336 336 336 336 1,344 13 1,331
October 336 336 336 336 1,344 13 1,331
November 336 336 336 336 1,344 13 1,331
December 252 252 252 252 1,008 10 998
Total 3,780 3,780 3,780 3,780 15,120 147 14,973
 Table 15
Production Schedule of Spicy Avocado Tuna

Production Schedule
Months 1st week 2nd week 3rd week 4th week Total Number Goods
Goods to of Available
be Spoilage for Sale
Produce
d
January 336 336 336 336 1,344 13 1,331
February 336 336 336 336 1,344 13 1,331
March 336 336 336 336 1,344 13 1,331
April 252 252 252 252 1,008 10 998
May 252 252 252 252 1,008 10 998
June 336 336 336 336 1,344 13 1,331
July 336 336 336 336 1,344 13 1,331
August 336 336 336 336 1,344 13 1,331
September 336 336 336 336 1,344 13 1,331
October 336 336 336 336 1,344 13 1,331
November 336 336 336 336 1,344 13 1,331
December 252 252 252 252 1,008 10 998
Total 3,780 3,780 3,780 3,780 15,120 147 14,973
E. Labor Requirement

In consideration of the whole working hours of the trade which is 9 hours a day. The

business shall have two service crews. The laborers of the commerce don’t require high

educational background but have their responsibility among the jobs and the business.

They need to be hardworking, respectful, and loyal that committed to every factor of the

business.

Labor Requirement

Labor Requirement Task

The entrepreneur shall hire two

service crew. These two workers are
obliged to work 9 hours a day from
9:00 am to 6:00 pm including
breaktime. These two workers must
divide the work to perform tasks that
Service Crew
will include: Preparation stage,
where one crew will clean utensils
and the workplace and prepare and
cooking the pie. One will serve the
customers and can also assist with
food processing, such as forming and
cooking the pie.
 Table 16. Labor Requirement

F. Machinery and equipment

The following are the machines, equipment and utensils needed in the business:
 Machinery and Price Useful
Equipment Brand QTY Per Life (5 Price
Unit years)

Refrigerator

Hanabishi 1 P6,500 5 P 6,500

Gas Stove

Astron 1 P 400 5 P 400

TOTAL: P 6,900
Utensils Brand QTY Price Useful
per Life Price
unit (3years)

Rolling pin

Kmart 1 P 50 3 P 50

Measuring cup and spoon

N/A 1 P 100 3 P 100

Mixing bowl

Ammoon 1 P 250 3 P 290

Plate

N/A 2 P 40 2 P 80
G. Raw Material Requirements
The following are raw materials needed in the production of La Palta Pie
Table 18
Raw Materials
Supplies Quantity Quantity Unit Price per Total
used per Unit Amount
day (Php)
DOUGH
All Purpose Flour 1kl 3 kl Kilograms ₱ 30 ₱ 60

Sugar 250 78.03 g Grams ₱ 12 ₱ 3.75

grams

Butter 200 90 g Grams ₱ 40 ₱ 18

grams

Salt 250 18 g Grams ₱ 10 ₱ 0.72

grams

Vegetable oil 1 pack 712.5 ml Milliliters ₱ 45 ₱ 67.5

/475 ml

Baking Powder 1 sachet / 13.42 g Grams ₱ 15 ₱ 4.03

50 g
Drinking Water 1 gal / 750 ml Milliliters ₱ 15 ₱ 0.56
20,000
ml

FILLING
Avocado 1 kl 3 kl Kilograms ₱ 130 ₱ 390

Sugar ¼ kl/ 250 250 g Grams ₱ 12 ₱ 12

grams

Tuna 1 can / 2 cans Grams ₱ 79 ₱ 158

420
grams

Chili Flakes 1 pack / 1 pack Grams ₱ 12.50 ₱ 12.50

20 g

Salt ¼ kl/ 250 102.43 g Grams ₱ 10 ₱ 4.10

grams

TOTAL ₱ 731.16
H. Production Cost
1. Cost Tracing
Table 19
Production Cost per Unit for Avocado Classic
Unit Cost (1344
Raw Materials - Quantity Used Quantity Used
Unit Price Total units of avocado
Avocado Classic Per Unit Per Month
classic)
DOUGH
45/ 475ml per
Vegetable oil pack 4.95 ml 6,650 ml ₱ 630.00
All Purpose Flour 30/kg 1000g 20.83 g 28,000 g ₱ 840.00
Baking powder 15/pack 50g 0.1 g 125.28 g ₱ 37.58
12 / 1/4 kg 250
Sugar grams 0.54 g 728.28 g ₱ 34.96
Butter 40/200 g 0.63 g 840 g ₱ 168.00
10/1/4 kg 250
Salt grams 0.13 g 168 g ₱ 6.72
15/gallon
Drinking water 20,000 ml 5.21 ml 7000 ml ₱ 5.25
FILLING
Avocado 130/kg 1000 g 20.83 g 28,000 g ₱ 3,640.00
12/ 1/4 kg 250
Sugar g 5.19 g 6972 g ₱ 334.66
Total Direct
Overheard ₱ 5,697.17 4.24

Direct Labor 380/day 2 workers ₱ 21,280.00 5.28

Variable Overheard
LPG (11-kg) 698/month 3 fillings 2 tanks ₱ 1,396.00 0.35

Packaging(
container and logo) 6/pack 1 for 6 piece pie 224 pack ₱ 1,344.00 1
Total Variable
Overheard 1.35
Fixed Overheard
Rent (inclusive of
water and
electricity) 20,000/month 55% ₱ 11,000.00
Depreciation(machi
neries and
equipment) 153.35/month ₱ 157.41
Total Fixed
Overheard ₱ 11,157.41 2.77

TOTAL PRODUCTION COST ₱13.64

PROFIT MARGIN (30%) ₱4.09
SELLING PRICE ₱ 18.00
 Table 20
Production Cost per Unit for Avocado Tuna
Unit Cost (1344
Raw Materials - Quantity Used Quantity Used
Unit Price Total units of avocado
Avocado Tuna Per Unit Per Month
classic)
DOUGH
45/ 475ml per
Vegetable oil pack 4.95 ml 6,650 ml ₱ 630.00
All Purpose Flour 30/kg 1000g 20.83 g 28 kg ₱ 840.00
Baking powder 15/pack 50g 0.1 g 125.28 g ₱ 37.58
12 / 1/4 kg 250
Sugar grams 0.54 g 728.28 g ₱ 34.96
Butter 40/200 g 0.63 g 840 g ₱ 168.00
10/1/4 kg 250
Salt grams 0.13g 168 g ₱ 6.72
15/gallon
Drinking water 20,000 ml 5.21ml 7000 ml ₱ 5.25
FILLING
Avocado 130kg 20.83g 28 kg ₱ 3,640.00
Salt 10/250 grams 1.07 g 1434 g ₱ 57.36
79/can 420
Tuna grams 8.75 g 28 cans ₱ 2,212.00
Total Direct
Overheard ₱ 7,631.87 5.68

Direct Labor 380/day 2 workers ₱ 21,280.00 5.28

Variable Overheard
LPG (11-kg) 698/month 3 fillings 2 tanks ₱ 1,396.00 0.35

Packaging(
container and logo) 6/pack 1 for 6 piece pie 224 pack ₱ 1,344.00 1
Total Variable
Overheard 1.35
Fixed Overheard
Rent (inclusive of
water and
electricity) 20,000/month 55% ₱ 11,000.00
Depreciation(machi
neries and
equipment) 153.35/month ₱ 157.41
Total Fixed
Overheard ₱ 11,157.41 2.77

TOTAL PRODUCTION COST ₱15.08

PROFIT MARGIN (30%) ₱4.52
SELLING PRICE ₱ 20.00
 Table 21
Production Cost per Unit for Spicy Avocado Tuna
Raw Materials - Unit Cost (1344
Quantity Used Quantity Used
Spicy Avocado Unit Price Total units of avocado
Per Unit Per Month
Tuna classic)
DOUGH
45/ 475ml per
Vegetable oil pack 4.95 ml 6,650 ml ₱ 630.00
All Purpose Flour 30/kg 1000g 20.83 g 28,000 g ₱ 840.00
Baking powder 15/pack 50g 0.1 g 125.28 g ₱ 37.58
12 / 1/4 kg 250
Sugar grams 0.54 g 728.28 g ₱ 34.96
Butter 40/200 g 0.63 g 840 g ₱ 168.00
10/1/4 kg 250
Salt grams 0.13 g 168 g ₱ 6.72
15/gallon
Drinking water 20,000 ml 5.21 ml 7000 ml ₱ 5.25
FILLING
Avocado 130kg 20.83g 28 kg ₱ 3,640.00
Salt 10/250 grams 1.07 g 1434 g ₱ 57.36
79/can 420
Tuna grams 8.75 g 28 cans ₱ 2,212.00
Chili Flakes 12.50/20g 0.42g 28 packs ₱ 350.00
Total Direct
Overheard ₱ 7,981.87 5.94

Direct Labor 380/day 2 workers ₱ 21,280.00 5.28

Variable Overheard
LPG (11-kg) 698/month 3 fillings 2 tanks ₱ 1,396.00 0.35

Packaging(
container and logo) 6/pack 1 for 6 piece pie 224 pack ₱ 1,344.00 1
Total Variable
Overheard 1.35
Fixed Overheard
Rent (inclusive of
water and
electricity) 20,000/month 55% ₱ 11,000.00
Depreciation(machi
neries and
equipment) 153.35/month ₱ 157.41
Total Fixed
Overheard ₱ 11,157.41 2.77

TOTAL PRODUCTION COST ₱15.34

PROFIT MARGIN (30%) ₱4.60
SELLING PRICE ₱20.00
I. Business Location and Logo
Figure 8
Business Location

The proposed business will be located at Rizal Avenue (Cebu North Road), Brgy.

Lamac, Cebu City, Cebu. Particularly on SM Consolacion. This will be the location of the

business since the business is involved in the food industry. The proponents chose the site

because most of the consumer is local folks centered on commerce, trade, and labor forces.

The business will also regain potential customers because nearby schools surrounding the

location.
 Figure 9
Business Logo

The business logo was designed to identify a company or product via friendliness

using an illustration of a seemingly approachable man and tell the people the name of the

business and create a visual image that will attract the target audience and differentiate

their company from the competition. Also, a tag-line that will get helps make our business

more memorable by creating an impression that to be as positive and uplifting as possible.

J. Stall Layout

In this section, here is the proposed floor layout for the business:
Figure 10

Floor Layout

Dimension:

Stall Refrigerator - 0.180m2 Production Area - 1.35m2

Width – 1.25m2 Stove – 0.08835m2

Storage Area – 1.25m2 Length – 3.8m2

Service Counter – 1.25m2 Sink – 0.1853m2

Height – 3.8m2 Storage Area – 0.4013m2

Horizontal Area – 3.10 sq. m.

 In this section, here is the proposed front store layout of the business:
Figure 11
Front Store Layout

The stall design is simple, yet it will surely bring people to be attracted to our stall,

and we will have far better chances of our business prospects heading our way. The first

impression you have is to impress visitors who are passing through your stall. At that time,

your stall design works creatively once you can directly interact with your targeted users

and generate business leads. We choose this design because it's lovely and has a pleasing-

looking color many people will like it. The height of the stall is 3.8 sq. m. The size and

height of the booth are excellent and efficient to meet the customer's expectations.
The packaging of the products of La Palta Pie are represented as follows:

For Classic Avocado, Avocado Tuna, and Spicy Avocado Tuna, the customer who

will purchase six pieces of La Palta Pie products will have this type of packaging:
K. Waste Management Disposal System
Disposing of waste has huge environmental impacts and can cause serious problems.
The most important reason for proper waste management is to protect the environment and
the population's health and safety. It is a crucial topic that needs to be addressed. Everyone
should be aware of why waste segregation can be the difference between the earth's
survival and the worsening effects in the natural biological system.

Waste management has been dependably the theme of much dispute. Waste
management involves the handling of waste materials from the time it is made to their
disposal. This includes how the business or company collects, transports, processes,
recycles, or disposes of its waste. The general populace is increasing, and, correspondingly,
the amount of garbage is expanding as well. If we view the statistics, we will see a gigantic
zone of waste disposal everywhere throughout the world. Waste disposal destinations are a
big issue for the planet. It results in different contamination, openings in ozone layers, and
the spread of new ailments.

Since La Palta pie is a food chain, the business shall provide one trash bin for
recyclable. Every business should have a proper measure of how to dispose and manage
waste as they generate waste in their business's everyday operation. Additionally, the
business's waste management practices will benefit both perspectives of the customers and
the business. It helps the business in its overall operation, maintains its cleanliness, and
caters to a clean and cozy ambiance for its health and safety towards the customers and the
workers.
L. Quality Control System

The product must be consistent with its excellent quality to achieve the business's
objective and attain our beloved consumers' trust. The business must have skilled and
efficient members for quality products and food safety. The equipment must be enough and
can provide a quality product to ensure consumers' consistent satisfaction. We will be
developing quality products and services to help the sales and manage inquiries. It will
ensure that our business's capacity to accommodate and meet its quality goals and best
value to the customers and continually improve its ability to produce high standard
products in the future.

EQUIPMENTS. Infestation or pest control checks on incoming ingredients and

equipment should be done regularly to ensure the product's quality. Inspection of raw
materials and the final product should be frequent to ensure that no poor-quality
ingredients are used and sent to the consumers. Daily checks will prevent problems like
manufacturing interruption, which can increase risk.

THE PROCESS IN MAKING THE PRODUCT. In making the product, all members
must know every step and technique in making the pie to ensure the product's delicate taste
and consistent satisfaction. The business must provide a step-by-step procedure to maintain
the dough's production and quality and its fillings.

CUSTOMER SERVICE. Every member must be an efficient communicator.

Offering fantastic customer service is vital to retain consumers and extract more value
from them, helping the business flourish. Revenue increases with good customer service.
Retention correlates to customer satisfaction.

SANITATION. The business should ensure that all members and the workspace are
being sanitized. The workspace area should always be cleaned to ensure that all the foods
are safe and not contaminated. Food safety and sanitation will greatly improve efficiency,
keep productivity up, members safe, gain consumers' trust, and avoid untoward incidents
like non-compliance fines.