Machinery Description Supplier Estimated Cost

Equilibrium
Coffee It can be used to grind the Intertrade PHP 4,822.00
Grinder whole fresh ground coffee
Corporation

Equilibrium
Drip coffee It can be used for dripping the
maker coffee after grinding Intertrade PHP 3,888.00
Corporation

Espresso it used to steam milk, which is Equilibrium

a key ingredient in lattes and Intertrade PHP 15,800.00
Machine
cappuccinos. Corporation

It used to removed harmful Equilibrium

Water
Filtration contamination, making safe to Intertrade PHP 6,363.00
drink and improving its taste Corporation

Weighing It can be used to measure the Equilibrium

Scale dose of coffee before brewing Intertrade PHP 1,580.00
Corporation

It used to maintain the quality

Refrigerator Gaisano CDO PHP 23,995.00
of the coffee

It can be used to store the

Storage
cleaning materials and Gaisano CDO PHP 2,550.00
Solutions
equipement

Sinks and it can used to clean the tools Gaisano CDO PHP 6,990.00
Dishwasher and equipment that used
during the process

It a big help for the casher to

Point of Sale RPM
easily record the sales and PHP 16,500.00
System Technologies
safely stored the money.

It can be used to serve the

Cup & Plate Gaisano CDO PHP 100.00
product
 Frothing
It can be use for milk stirring Gaisano CDO PHP 250.00
Pitcher

Name Specification Supplier Price

Lounge Table Home Furniture

It is a chair with table intended 6,000.00
Set CDO
for the customer who avail the
tea and Coffee

Beam
Gaisano CDO 5,500.00
Chandelier Simple decoration that the
customer will not bored when
visiting the store

Flower Vases It can be used to place a flower Gaisano CDO 600.00

Slopping Front It is shelves where the customer Home Furniture

3,500.00
Shelves can read some of newspaper. CDO
Qty

10
1

Qty

1
 Machinery & Equipment
Coffee Grinder
Drip coffee maker
Espresso Machine
Water Filtration
Weighing Scale
Refrigerator
Storage Solutions
Sinks and Dishwasher
Point of Sale System (POS)
Cup
Plate
Frothing pitcher
Quantity
1 Weekly task Schedule Mon Tue
1 Direct Labor
1 Procurement of Raw Materials
1 Sort of Raw Materials
1 Cleaning of Raw Materials
1 Pre-made arrangement of
1 flowers (Bouquet)
1 Shop disinfecting
1 Weekly Inventory
1 Weekly Sales Report
1
1
 No. of person
Wed Thu Fri Sat Sun needed
8
1
1
1

1
1
1
Raw Materials Start Date End Date No. Days 1
Coffee Bean 12/1/2022 12/2/2022 1 Coffee Bean

Raw Material
Milk 12/1/2022 12/2/2022 1 Milk
Sugar 12/1/2022 12/2/2022 1 Sugar

Direct labor
Labor 1

Mon
Cashier

Direct Labor
Barista 1
Service Crew
2 Gardener

No. of Labor Activity Cost/Hr Working Hours Total Cost

1 Cashier PHP 46.00 8 Hours PHP 371.00
2 Barista PHP 46.00 8 Hours PHP 371.00
1 Service Crew PHP 46.00 8 Hours PHP 371.00 10 mins
2 Gardener PHP 46.00 8 Hours PHP 371.00 Coffee
Delivery time
 2 3 4 5 6 7 8 9 10 11 12 14 15 16 17 18 19 20 21

Purchasing Schedule

Tue Wed Thu Fri Sat Sun

Daily Schedule

20 Mins 30 mins 40 mins 1hr

22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 6 7 8
Coffee Bean

Raw Material
Milk
Sugar
Flowers
9 10 11 12 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

Inventory Schedule
 Monday - Saturday

Time 07:00 am - 06:00 pm

Raw Material

Coffee Beans

Granulated Sugar

Milk

Fertilizer
Scissor
 Sunday

07:00 am - 12:00 pm

Desription
This the main product of the business, coffee beans are the main ingredient of making a
coffee
It is the most commonly used refined sugar to sweeten beverages such as coffee
It has the ability to create perfectly stable foams makes it a favourite among barista coffee
makers and customers alike.
It can used for flower to grow faster and give nutrients to the soil.
It can be used for cutting the fresh flowers in the garden
 Activities Activity Cost Pools Coffee Flowers Total Hours per Activity
Heat up water Production 3 minutes - 3 minutes
Turn on Espresso
Production 20 seconds 20 seconds
Machine -

Measure beans Production 10 seconds - 10 seconds

Grind Coffee Production 1 minute - 1 minute

Production
Fill Portafilter 30 seconds - 30 seconds
Tamp it Production 30 seconds - 30 seconds
Start Brewing Production 3 minutes - 3 minutes

Pull the Shots Production 30 seconds - 30 seconds

Add Milk/Sugar Production 1 minute - 1 minute
Cutting of flowers Quality control - -
Total Hours per Item 10 minutes - 10 minutes
Acquiring of coffee from
Receiving of Coffee Heating up the water
the supplier

Powering on the
Grinding the Coffee Measuring the coffee
Espresso Machine

Fill Portafilter Tamping the portafilter Start brewing the coffee

Ready to serve a coffee Adding Milk Pull the Shots

 President

Marketing Department Financial Management

Social Media Manager Accounting

 Manager

Coffee Shop Flower Shop

Cashier Gardener

Barista

Service Crew
 Machine Estimated
Machine Model and Name of Term of
and Cost Productive
Capacity Specification Supplier Payment
Equipment Life (years)
Shardor
(CG835B)
*Easy to clean Equilibrium
Coffee
10-14 Cup *removable upper Intertrade ₱ 4,822.00 Cash 9
Grinder
burr
*Uniform coffee Corporation
ground
Philips
(HD7432/20)
*Water level Equilibrium
Drip Coffee
2-7 cups indication for Intertrade ₱ 3,888.00 Cash 9
maker
easy Corporation
*Autofiling
shut-off
after 30mins
Pump Espresso
unused.
Maker - Active
Line
*Bar ECP 33.21
pressure Equilibrium
Espresso
7-15 cups Intertrade ₱ 15,800.00 Cash 18
Machine *Thermoblock Corporation
technology
*Double trip tray
KONKA KPW-
LT01(TZ)

*No power
consumption
*Composite Filter Equilibrium
Water
2 gallons Element Intertrade ₱ 6,363.00 Cash 9
Filtration
Corporation

*Deep
Purification
Coffee Scale

*Heat Insulation
Equilibrium
Weighing Average
Intertrade ₱ 1,580.00 Cash 10
scale 3000 grams *High Precision
Corporation
*Energy Saving

Toshiba GR-
A25PS
*Adjustable door Gaisano
Refrigerator 12 liter pocket ₱ 23,995.00 Cash 15
CDO
 Gaisano
Refrigerator 12 liter ₱ 23,995.00 Cash 15
CDO
*Storage tray
cooling
Akro-Mils
66486CLDBL 
Storage Gaisano
12 Gallon *Best quality ₱ 2,550.00 Cash 12
Solutions CDO
plastic storage
*Bigger Space
Stainless double
Sinks and basin sink with Gaisano
- stand ₱ 6,990.00 Cash 12
Dishwasher *Heavy duty CDO
*rust free
Point of Sale LG PH-
(POS) 11407088318
*Inventory Management RPM
System - *Customer Management Technologie ₱ 16,500.00 Cash 11
(Computer *Employee Management s
Base) *Sale Reporting
Tools, Estimated
Model and Name of Term of
Furniture, Capacity Cost Productive
Specification Supplier Payment
Fixtures Life (years)
Ceramic Cup
and Plate Set
Cup and
- Dhgate CDO ₱ 448.00 Cash 8
Plate
*Heavy duty

Forthing Gaisano
1/4 liter Frothing Cup Jug ₱ 250.00 Cash 15
Pitcher CDO
Lounge Table
Lounge 4 person *Made
Set with wood Home
₱ 8,500.00 Cash 15
Table Set per table and steel Furniture
supported CDO
Home
Beam 5 lights per Beam Furniture ₱ 5,850.00 Cash 7
Chandelier set Chandelier CDO
Home
Flower Vases 1 dozen Flower Vases Furniture ₱ 860.00 Cash 8
Slooping CDO
Home
Front Furniture
4 tray level good for newspape ₱ 700.00 Cash 15
Shelves CDO
 Annual
Depreciation

Type of Material Suppliers

Kapeng Batangas Direct Coffee
Coffee Bean
₱ 508.99 5% Supplier
Fresh Milk Bukidnon Milk Company - CDO
White Sugar Prince Hypermart - Manolo
TOTAL

₱ 410.40 5% Type of Material Suppliers

Flower Seeds Attie's Garden Shop
Scissor Gaisano - CDO
Tape Gaisano - CDO
Riboon Gaisano - CDO
₱ 833.89 5%
Hessian Wrapper Gaisano - CDO
TOTAL

No. of Position Position Description

1 Social Media Manager

₱ 671.65 5%

1
Accountant/Finance Associate

₱ 150.10 5%

₱ 1,899.60 5%
₱ 1,899.60 5%

1 Manager
₱ 201.88 5%

₱ 553.38 5%
1 Cashier

1 Flourist
₱ 1,425.00 5%

1 Barista
Annual
Depreciation

₱ 53.20 5% 1 Service Crew

6720

₱ 11.88 5%

2 Gardener
₱ 538.33 5%

₱ 793.93
5%

₱ 102.13
5%
₱ 44.33
5%
 6000
Quantity Cost
Processing Departments
15 Sacks ₱ 19,800.00
Social Media Manager
5 Gallon ₱ 1,575.00 Accountant/Finance Associate
2 Sacks ₱ 12,000.00 Manager
₱ 33,375.00 133500 Cashier
Flourist
Unit Cost Barista
Service Crew
15 packs ₱ 1,800.00 Gardener
1 pcs ₱ 25.00 TOTAL
12 rolls ₱ 300.00
12 rolls ₱ 550.00
25 meters rolls ₱ 3,000.00
₱ 5,675.00

Qualification
Job Description
Requirements
*Know how to use *To make a daily post
social media about the product
*Knowlegde in *Answering
Marketing Strategy question/emails from
the customer through
social media.
*Managing the Social
Media Account

*Knowledgeable in *Daily recording of

Bookkeeping, transactions - sales and
purchases/expenses
*Familiarity with
common procedures
and advanced
*Ensures all payroll
accounting
transactions are
principles.
processed efficiently.

*Bachelors degree in  *Prepares financial

Accounting reports (weekly
profit/loss; by
collecting, analyzing,
and summarizing
account information and
trends.
 collecting, analyzing,
and summarizing
account information and
trends.

*Member of the *Making sure that the

organization business will run well
and followed the
standards
*Know how to *Always check the its
manage such employees
*Excellent
business organizational skills
*Proper handling of
customer complains.
*At least 2 year *Will assigned in
College
*With pleasing cashier sectionwhen it
*Fast learner
personality comes to using a system
*At least 2 year *Arrange flower based
College
*With experience is on the preference of the
preferable customer
*At least 2 year *Make a coffee based
College
*With experience is on the preference of the
preferable customer

*At least high school *Serving the finished

graduate product to the
customers
*Knowledgeable in
5s Sytem
*With experience is *Assist the customer.
preferable

*At least know how *Will assist the

to assist the customer customer
*Basic knowledge in *Maintaining the
gardening quality and standard of
the flower.
Number of Number of hours required Daily direct labor Total Direct
workers per unit rate Labor Cost
1 3.0 ₱ 150.00 ₱ 150.00
1 8.0 ₱ 525.00 ₱ 525.00
1 8.0 ₱ 525.00 ₱ 525.00
1 8.0 ₱ 371.00 ₱ 371.00
1 8.0 ₱ 371.00 ₱ 371.00
1 8.0 ₱ 371.00 ₱ 371.00
1 8.0 ₱ 371.00 ₱ 371.00
2 8.0 ₱ 371.00 ₱ 742.00
3055 ₱ 102,780.00

2200
12000

Position Salary Grade

Social Media
Manager
Accountant/Finance
Associate

Manager

Cashier Wage Category II

Flourist Wage Category II

 Barista Wage Category II

Service Crew Wage Category II

Gardener Wage Category II

TOTAL
 Expected
Utilities
Consumption
Electric Supply ₱ 3,000.00
Water Supply ₱ 1,500.00

Others: Telephone and Internet Services ₱ 1,299.00

TOTAL ₱ 5,799.00
1

Basic Monthly Monthly 13 month pay &

Total Annual
Pay Allowance other Benefits

₱ 4,500 ₱ - ₱ 54,000 ₱ 4,500

₱ 15,750 ₱ 1,000 ₱ 201,000 ₱ 16,750

₱ 15,750 ₱ 1,000 ₱ 201,000 ₱ 16,750

₱ 11,130 ₱ 500 ₱ 139,560 ₱ 11,630

₱ 11,130 ₱ 500 ₱ 139,560 ₱ 11,630

₱ 11,130 ₱ 500 ₱ 139,560 ₱ 11,630

₱ 11,130 ₱ 500 ₱ 139,560 ₱ 11,630

₱ 11,130 ₱ 500 ₱ 139,560 ₱ 11,630

₱ 91,650 ₱ 4,500 ₱ 1,153,800 ₱ 96,150
 Capital Expenditure Estimated Cost
Land -
Shop Building ₱ 200,000.00
Machinery, Equipment, Tools,
Furniture and Fixtures ₱ 99,096.00

Utilities and other operating cost ₱ 5,799.00

Direct labor ₱ 102,780.00
Raw Material ₱ 39,050.00
Legal Requirment ₱ 4,715.00
TOTAL PHP 451,440.00

14006.75

14006.75

14006.75

Total
14006.75

₱ 58,500 8836.75

₱ 217,750
14006.75

₱ 217,750
13469.75
₱ 151,190
14006.75

₱ 151,190
106347
₱ 151,190

₱ 151,190

₱ 151,190
₱ 1,249,950
 Permits and Licences Cost
DTI Registration ₱ 215.00
Major's Permit ₱ 200.00
Health Permit ₱ 55.00
Barangay Clearance ₱ 50.00
Community Tax Permit ₱ 100.00
Fire permit ₱ 150.00
Sanitary Permit ₱ 150.00
BIR Registration ₱ 3,545.00
Environmental Compliance Certificate (ECC) ₱ 250.00
TOTAL ₱ 4,715.00
 4822 Cash 9 508.9889 0.05
3888 Cash 9 410.4 0.05
15800 Cash 18 833.8889 0.05
6363 Cash 9 671.65 0.05
1580 Cash 10 150.1 0.05
23995 Cash 12 1899.604 0.05
2550 Cash 12 201.875 0.05
6990 Cash 12 553.375 0.05
16500 Cash 11 1425 0.05
448 Cash 8 53.2 0.05
250 Cash 20 11.875 0.05
8500 Cash 15 538.3333 0.05