Toaz - Info Feasibility Study PR

Polytechnic University of the Philippines
College of Accountancy and Finance

DEPARTMENT OF BANKING AND FINANCE
Sta. Mesa, Manila
Feasibility Study presented to the Faculty of the Department and Banking and Finance
under the College of Accountancy and Finance in
Polytechnic University of the Philippines – Sta. Mesa, Manila
In partial fulfilment of the requirements of the subject:

FINA 3093 – Feasibility Study
Submitted and prepared by:
Dacillo, Elaine B.
Llaneza, Samantha L.
Polendey, Nelson E.
Tabac, Angelo Jomar D.
Valle, Darlene Joyce N.
BBF 4-5
Prof. Richard C. Dacillo

ACKOWLEDGEMENT
We would like to express our deepest gratitude to the following that helped us reach the
success of our feasibility study.
First, to our God Almighty, for providing and blessing us His wisdom and guidance all
throughout our journey.
To our parents and loved ones who always guide and give words of wisdom to inspire us in
doing our best in working on this feasibility study;
To our feasibility study adviser, Prof. Richard C. Dacillo, who has greatly shared his knowledge,
advices, and new learning to us with patience and diligence in helping us achieve the
completion of our feasibility study;
To our panelist, Prof. Realin C. Aranza, Prof. Rolando I. Fernandez and Prof. Bernadette M.
Panibio for giving us valuable advice, and honest criticism;
To Prof. Ria S. Fajilago for the additional advice and help during the course of our study;
To Mr. Llaneza, and Mrs. Dacillo, thank you for the kindness and hospitality during our stay at
their house;
To Malayan Insurance Co., Inc., thank you for helping us in the quotation of insurance;
To the management of Mang Inasal, Chooks to Go, Andoks and other carinderias nearby, thank
you for their cooperation in letting us know some of their information and accommodating us
during the course of our study;
To the staff of municipality of Brgy. San Martin de Porres and Brgy. Kaunlaran, thank you for
extending your help on necessary information;
To all the respondents who willingly and patiently cooperated in answering the survey
questionnaire which provided the necessary data needed for this study;
To all the members of the group, thank you for exerting your best efforts and for not giving up.
Thank you for all your hard work and deep understanding, all throughout.
Together, we sincerely acknowledge and give thanks to the above mentioned person/s that has
brought the success in doing this feasibility study. We are very grateful for this wonderful
accomplishment.
TABLE OF CONTENTS
TITLE PAGE
APPROVAL SHEET
ACKNOWLEDGEMENT
TABLE OF CONTENTS i
LIST OF SCHEDULES ii
LIST OF TABLES v
LIST OF FIGURES vii
CHAPTER I. EXECUTIVE SUMMARY 1
A. MARKET STUDY 1
B. MANAGEMENT STUDY 2
C. TECHNICAL STUDY 2
D. FINANCIAL STUDY 3
E. SOCIO-ECONOMIC STUDY 3
CHAPTER II. BUSINESS CONCEPT 4
CHAPTER III. DESCRIPTION OF THE BUSINESS 6
A. NAME OF THE BUSINESS 7
B. BUSINESS LOGO 8
C. LOCATION 9
D. MODE OF FINANCING 11
E. PROJECTED COST 12
F. PROJECT IMPLEMENTATION AND TIME TABLE 13
CHAPTER IV. MISSION, VISSION, AND OBJECTIVE OF THE BUSINESS 14
CHAPTER V. THE MARKET 15
A. CUSTOMERS 15
B. COMPETITORS 15
C. MARKET RESEARCH 16
SLOVEN’S FORMULA 16
SURVEY QUESTIONNAIRE 17
C.1 SURVEY ANALYSIS 19
C.2 DEMAND ANALYSIS 63
C.3 SUPPLY ANALYSIS 64
C.4 DEMAND-SUPPLY ANALYSIS 65
D. MARKETING PLAN 67
D.1 PRODUCT 67
D.2 PRICE 67
D.3 PLACE 79
D.4 PROMOTION 80
E. ANNUAL SALES PLAN AND COST PLAN 81
CHAPTER VI. BUSINESS PROCESS WORKFLOW 85
CHAPTER VII. BUSINESS REQUIREMENT 86
A. BUSINESS ORGANIZATION 86
i
B. STAFFING AND COSTING 86
B.1 HIRING 87
B.2 ORGANIZATIONAL POLICIES 90
B.3 HIRING PROCESS 92
B.4 UNIFORM REQUIREMENTS 93
C. SPACE REQUIREMENT 94
D. EQUIPMENT REQUIREMENT 95
E. DEPRECIATION COST 104
F. BUSINESS INPUTS 106
G. MATERIAL COST 115
CHAPTER VIII. SOCIO- ECONOMIC STUDY 155
CHAPTER IX. FINANCIAL STUDY 157
MAJOR ASSUMPIONS 157
FINANCIAL STATEMENTS 159
STATEMENT OF COMPREHENSIVE INCOME 159
STATEMENT OF CHANGES IN CAPITAL 160
STATEMENT OF CASH FLOW 163
STATEMENT OF FINANCIAL POSITION 164
CHAPTER X. FINANCIAL ANALYSIS 166
CHAPTER XI. CONCLUSION & RECOMMENDATION 170
SCHEDULES 172
WORKSHEETS 197
TABLE # TABLE DESCRIPTION PAGE

1 PROJECTED COST 12
2 PROJECT IMPLEMENTATION AND TIME TABLE 13
3 GENDER OF RESPONDENTS 19
4 AGE OF RESPONDENTS 19
5 OCCUPATIONAL STATUS OF RESPONDENTS 20
6 MONTHLY INCOME/ALLOWANCE 21
7 RESPONDENTS WHO BUY BARBECUE 22
8 RESPONDENTS LAST TIME TO EAT/BUY BARBECUE 22
9 PLACE WHERE RESPONDENTS EAT/BUY BARBECUE 23
10 NUMBER OF TIMES RESPONDENTS EAT/BUY BARBECUE 24
11 FACTORS CONSIDERED MOST IN EATING/BUYING BARBECUE 25
12 RESPONDENTS SPENDING IN BARBECUE PER STICK 26
13 RESPONDENTS SPENDING IN BARBECUE RICE MEAL WITH DRINKS 26
14 RESPONDENTS WHO WILL BUY OUR PRODUCT 27
15 NUMBER OF TIMES RESPONDENTS WILL EAT/BUY BARBECUE IN A MONTH 28
16 RESPONDENTS PREFERRED KINDS OF BARBECUE 29
17 RESPONDENTS PREFERRED FLAVOR OF BARBECUE 30
ii
18 RESPONDENTS WILLINGNESS TO SPEND IN ORIGINAL PORK PER STICK 31
19 RESPONDENTS WILLINGNESS TO SPEND IN BUTTERED PORK PER STICK 32
20 RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI PORK PER STICK 33
21 RESPONDENTS WILLINGNESS TO SPEND IN ORIGINAL PORK ALA CARTE 34
22 RESPONDENTS WILLINGNESS TO SPEND IN BUTTERED PORK ALA CARTE 35
23 RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI PORK ALA CARTE 36
24 RESPONDENTS WILLINGNESS TO SPEND IN ORIGINAL PORK COMBO 37
25 RESPONDENTS WILLINGNESS TO SPEND IN BUTTERED PORK COMBO 38
26 RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI PORK COMBO 39
27 RESPONDENTS WILLINGNESS TO SPEND IN ORIGINAL CHICKEN PER STICK 40
28 RESPONDENTS WILLINGNESS TO SPEND IN BUTTERED CHICKEN PER STICK 41
29 RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI CHICKEN PER STICK 42
30 RESPONDENTS WILLINGNESS TO SPEND IN ORIGINAL CHICKEN ALA CARTE 43
31 RESPONDENTS WILLINGNESS TO SPEND IN BUTTERED CHICKEN ALA CARTE 44
32 RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI CHICKEN ALA CARTE 45
33 RESPONDENTS WILLINGNESS TO SPEND IN ORIGINAL CHICKEN COMBO 46
34 RESPONDENTS WILLINGNESS TO SPEND IN BUTTERED CHICKEN COMBO 47
35 RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI CHICKEN COMBO 48
36 FACTORS CONSIDERED MOST IN EATING/BUYING BARBECUE 49
37 RESPONDENTS WILLINGNESS TO SPEND IN ORIGINAL STUFFED SQUID PER 50
STICK
38 RESPONDENTS WILLINGNESS TO SPEND IN BUTTERED STUFFED SQUID PER 51
STICK
39 RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI STUFFED SQUID PER 52
STICK
40 RESPONDENTS WILLINGNESS TO SPEND IN ORIGINAL ISAW PER STICK 53
41 RESPONDENTS WILLINGNESS TO SPEND IN BUTTERED ISAW PER STICK 54
42 RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI ISAW PER STICK 55
43 RESPONDENTS WILLINGNESS TO SPEND IN ORIGINAL TENGA PER STICK 56
44 RESPONDENTS WILLINGNESS TO SPEND IN BUTTERED TENGA PER STICK 57
45 RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI TENGA PER STICK 58
46 RESPONDENTS WILLINGNESS TO SPEND IN ORIGINAL CHICKEN FEET PER 59
STICK
47 RESPONDENTS WILLINGNESS TO SPEND IN BUTTERED CHICKEN FEET PER 60
STICK
48 RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI CHICKEN FEET PER STICK 61
49 HISTORICAL POPULATION OF BARANGAY SAN MARTIN DE PORRES AND 63
BARANGAY KAUNLARAN
50 PROJECTED POPULATION OF BARANGAY SAN MARTIN DE PORRES AND 63
BARANGAY KAUNLARAN
51 PROJECTED DEMAND 64
52 CURRENT YEAR SUPPLY OF THE COMPETITORS 64
iii
53 PROJECTED SUPPLY OF THE COMPETITORS 65
54 MARKET SHARE OF COMPETITORS 65
55 DEMAND - SUPPLY ANALYSIS 65
56 TOTAL MARKET SHARE OF KUYA NELSON’S BBQ 66
57 PRICING FOR ORIGINAL PORK PER STICK 67
58 PRICNG FOR BUTTERED PORK PER STICK 68
59 PRICING FOR ORIGINAL PORK ALA CARTE 69
60 PRICING FOR BUTTERED PORK ALA CARTE 69
61 PRICING FOR ORIGINAL PORK COMBO 70
62 PRICING FOR BUTTERED PORK COMBO 71
63 PRICING FOR ORIGINAL CHICKEN PER STICK 71
64 PRICING FOR BUTTERED CHICKEN PER STICK 72
65 PRICING FOR ORIGINAL CHICKEN ALA CARTE 73
66 PRICING FOR BUTTERED CHICKEN ALA CARTE 73
67 PRICING FOR ORIGINAL CHICKEN COMBO 74
68 PRICING FOR BUTTERED CHICKEN COMBO 74
69 PRICING FOR ORIGINAL SQUID 75
70 PRICING FOR BUTTERED SQUID 76
71 PRICING FOR ORIGINAL ISAW 76
72 PRICING FOR BUTTERED ISAW 77
73 PRICING FOR ORIGINAL TENGA 77
74 PRICING FOR BUTTERED TENGA 78
75 MONTHLY WAGE OF REGULAR EMPLOYEES 87
76 WAGE OF ON-CALL EMPLOYEES 87
77 HIRING PROCESS 92
78 LEASEHOLD IMPROVEMENTS 95
79 MACHINERIES & EQUIPMENT 96
80 FURNITURES & FIXTURES 97
81 KITCHEN TOOLS 98
82 OFFICE SUPPLIES 100
83 CLEANING SUPPLIES 102
84 PACKAGING SUPPLIES 103
85 DEPRECIATION OF LEASEHOLD IMPROVEMENTS 104
86 DEPRECIATION OF MACHINERIES AND EQUIPMENTS 105
87 DEPRECIATION OF FURNITURES AND FIXTURES 105
iv
FIGURE # FIGURE DESCRIPTION PAGE
1 BUSINESS LOGO 8
2 LOCATION MAP 9
3 INVESTMENT COST 11
4 DISTRIBUTION OF RESPONDENTS ACCORDING TO GENDER 19
5 DISTRIBUTION OF RESPONDENTS ACCORDING TO AGE 20
6 DISTRIBUTION OF RESPONDENTS ACCORDING TO OCCUPATIONAL STATUS 20
7 DISTRIBUTION OF RESPONDENTS ACCORDING TO MONTHLY 21
INCOME/ALLOWANCE
8 DISTRIBUTION OF RESPONDENTS WHO BUYS BARBECUE 22
9 DISTRIBUTION OF RESPONDENTS LAST TIME EATING/ BUYING BARBECUE 23
10 DISTRIBUTION OF RESPONDENTS ACCORDING TO THE PLACE THEY USUALLY 24
EAT/BUY BARBECUE
11 DISTRIBUTION OF RESPONDENTS NUMBER OF TIMES EATING/BUYING 24
BARBECUE
12 DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERENCES IN 25
EATING/BUYING BARBECUE
13 DISTRIBUTION OF RESPONDENTS SPENDING IN BARBECUE PER STICK 26
14 DISTRIBUTION OF RESPONDENTS SPENDING IN BARBECUE RICE MEAL WITH 27
DRINKS
15 DISTRIBUTION OF RESPONDENTS WHO WILL BUY OUR PRODUCT 28
16 DISTRIBUTION OF RESPONDENTS NUMBER OF TIMES THEY WILL EAT/BUY 29
BARBECUE IN A MONTH
17 DISTRIBUTION OF RESPONDENTS PREFERRED KINDS OF BARBECUE 30
18 DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERRED 31
FLAVOR OF BARBECUE
19 DISTRIBUTION OF RESPONDENTS WILLINGNESS TO SPEND IN ORIGINAL 32
PORK PER STICK
20 DISTRIBUTION OF RESPONDENTS WILLINGNESS TO SPEND IN BUTTERED 33
PORK PER STICK
21 DISTRIBUTION OF RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI PORK 34
PER STICK
PORK ALA CARTE
PORK ALA CARTE
ALA CARTE
PORK COMBO
PORK COMBO
COMBO
v
CHICKEN PER STICK
CHICKEN PER STICK
30 DISTRIBUTION OF RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI 43
CHICKEN PER STICK
CHICKEN ALA CARTE
CHICKEN ALA CARTE
CHICKEN ALA CARTE
CHICKEN COMBO
CHICKEN COMBO
CHICKEN COMBO
37 DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR PREFERENCE IN 50
EATING/BUYING BARBECUE
STUFFED SQUID PER STICK
ISAW PER STICK
ISAW PER STICK
43 DISTRIBUTION OF RESPONDENTS WILLINGNESS TO SPEND IN KIMCHI ISAW 56
PER STICK
TENGA PER STICK
TENGA PER STICK
TENGA PER STICK
CHICKEN FEET PER STICK
vi
50 KUYA NELSON’S BBQ STORE 79
51 FACEBOOK PAGE 80
52 TARPAULIN AND FLYERS DESIGN 80
53 BUSINESS WORKFLOW 85
54 BUSINESS ORGANIZATION 86
55 EMPLOYEE UNIFORM 93
56 FLOOR PLAN OF KUYA NELSON’S BBQ 94
SCHEDULE # SCHEDULE DESCRIPTION PAGE

1 SALARY AND WAGES 173
2 SSS CONTRIBUTION 178
3 PHILHEALTH CONTRIBUTION 180
4 PAGIBIG CONTRIBUTION 183
5 RENT EXPENSE 185
6 UTILITIES EXPENSE 185
7 ADVERTISING EXPENSE 186
8 PERMITS AND LICENSES 186
9 DEPRECIATION EXPENSE- FURNITURE & FIXTURES 187
10 DEPRECIATION EXPENSE- MACHINERIES & EQUIPMENT 187
11 DEPRECIATION EXPENSE- LEASEHOLD IMPROVEMENTS 187
12 OFFICE SUPPLIES 188
13 KITCHEN SUPPLIES 189
14 CLEANING SUPPLIES 190
15 CLEANING MATERIALS 190
16 MISCELLANEOUS EXPENSE 191
17 PACKAGING MATERIALS 191
18 MAINTENANCE EXPENSE 191
19 RENOVATION EXPENSE 192
20 OUTPUT VAT 192
21 INPUT VAT 192
22 INCOME TAX PAYABLE 193
23 VAT PAYABLE 193
24 INSURANCE EXPENSE 194
25 INSURANCE PREMIUM 194
26 CASH ON HAND 195
27 CASH IN BANK- SAVINGS 195
28 CASH IN BANK- TIME DEPOSIT 196
vii
I. EXECUTIVE SUMMARY
People all over the world probably loves to eat. In each country, people created
different types of cuisines which varies from their own taste and culture. Food
doesn’t only fill up our stomach but also introduces an identity of the country it is
made from. There are a lot similar food all over the world yet it’s different in
regards with the style and flavor that was used.
Just like barbecue, a food that is famous all over the world but was given
different twist wherever you go, had attracted a lot of people. Mainly because of
its delicious taste and affordable price but also it is good choice of food either for
parties, special events or even a simple family dinner. Through creativity and
trials for new flavour, barbecue can be made into a lot of different style and be a
product that more people will patronize and love.
A. MARKET STUDY
Barbecue is definitely one of the favorites of the Filipinos. It has a sweet and
savory flavor which every Filipino loves. Most of the time it is eaten as a main
course or simply just a snack which you can buy at a very affordable price at the
streets, fast food or restaurant. Seeing the affection that barbecue receives, we
came up to the idea of establishing a barbecue restaurant to meet the demand of
the consumer. The target location will be at 12 Irid St., Cubao, Quezon City near
Arayat Market, MRT, Farmers Plaza, Bicol Isarog Bus Terminal and Samson
College. The residents of the area which can either be a student, employee,
1
business owner or any member of the household having the capacity to buy our
product will be our target market.
B. MANAGEMENT STUDY
The establishment of Kuya Nelson’s BBQ is made possible through the
partnership of five individuals, each contributing equal amount for the
capitalization needed. The business will initially have five member designated to
perform different task and will continue to grow as the business demands. There
will be a store manager who will have the most responsibility for managing and
supervising the overall daily activities in the restaurant. Employees are required
to undergo a training and orientation before starting their job. They are required
to arrive two hours before the opening time to prepare the place and the dish to
be served. The business will operate from Tuesday to Sunday starting from
11am to 9pm. After closing time, the employees should make sure that the place,
equipment and utensils are cleansed and the restaurant is securely locked.
C. TECHNICAL STUDY
Kuya Nelson’s BBQ offers flavorful and best-tasting products with proper food
handling and food safety that everyone would really love and enjoy. Our product
comes with two flavors – Original and Buttered– and five types of meat to choose
from. The meat types includes pork, chicken, squid, isaw and tenga. Meal with
drinks and rice are also available in the menu. A convection oven will be the main
equipment to be used for cooking. Other machineries and equipment used are
listed with their corresponding cost.
2
D. FINANCIAL STUDY
The business will receive a capital of 1,000,000.00php which will be contributed
by the five partners. The projected income or loss will also be divided equally
among the five partners. Whereas, 90 percent of it will be withdrawn and the
remaining 10 percent will return back to the business capital.
E. SOCIO ECONOMIC STUDY
To incur more knowledge in the chosen food industry, the proponents used
random sampling method for the survey, direct interview and intensive analysis
of the gathered data. The result of the data will help determine the preference of
the target market, the products’ demand in the chosen location and the feasibility
of the business as a whole.
3
II. BUSINESS CONCEPT
The partners are aware of the booming industry on the food business and also
the demand of people looking for a unique and different kind of food. So they
came up with an idea of offering new flavor of barbecue that everyone would
love. With that, Kuya Nelson’s offers barbecues that would suffice the needs
and wants of customers’ appetite, not only with taste but with how each meat
would savour in every bite. The business wants to deliver the passion and love
for food that the owners have in pieces of every barbecue made. We make sure
that Kuya Nelson’s prepares each product using modern and innovative means
but also with the hint of old ways, giving the taste of Kuya Nelson’s, the taste of
home.
Each barbecue would be made from high quality ingredients, from meat that is
cooked in a smokeless turbo broiler making it healthier and tender served with a
vegetable to compliment the meat which makes this barbecue extra special.
Also, there would be purchasable add-ons that would make the customers crave
for more. It would be displayed and served to the clients with assurance that
each barbecue is fresh, clean, and has a great value for money.
The business is located at #12 Irid St. Barangay San Martin de Porres Cubao
Quezon City which comprises of establishments, schools, motels, residential
buildings and business centers. The target market would be the residents of two
barangays, namely; Barangay San Martin de Porres and Barangay Kaunlaran,
probably ranging from low to upper class. The product would be offer directly to
the customers. Since food is a necessity and barbecue can be a meal that
4
would fill up the cravings of customers, it can easily be purchase out of need or
want.
We promote tight customer relationship and client service. There is a Facebook
page solely for the business to reach everyone and to publicize the product. It
would post the latest happenings about Kuya Nelson’s and give customers idea
about our barbecue. This would provide the business the knowledge and
awareness in what they can enhance and improve. Not only this, we would also
want to establish the harmonious relationship within the business and the
community it belongs; teamwork, rapport, unity and the well-being of everyone.
Kuya Nelson’s is a place to go to for everyone who want to experience a
different, home-made, flavorful and savory barbecue that they will find everytime
they think about barbecue.
5
III. DESCRIPTION OF THE BUSINESS
Barbecuing is usually done by smoking the meat, which comes in different types
such as pork, chicken, squid, isaw, and tenga, over wood or charcoal. Other
barbecuing techniques includes roasting or baking, braising and grilling.
Kuya Nelson’s BBQ is a restaurant designed to satisfy our cravings for meat,
especially for barbecue. Unlike other barbecue restaurant who uses smoking as
their method of cooking, Kuya Nelson’s BBQ main point is cooking barbecue
using oven or dry heat without direct exposure to the flame. Another unique
factor of our business is that our barbecue comes not only with one but two
flavors. The Original BBQ that we all grow to love and Buttered BBQ if you are
looking for a wider variety of taste. Kuya Nelson’s BBQ is a fast casual restaurant
which provides the ease and convenience of fast food, but with a more inviting
sit-down atmosphere. It offers a higher quality of food which is made fresh unlike
from the fast food where the foods are often pre-assembled. Its interior is
designed with low lighting and furnished with wooden seats that adds a more
comfortable and at-home ambiance for the customers.
Our business aims to promote a quality yet affordable and healthy food to the
customer. At the same time, be able to help the community by providing
employment to the people. Kuya Nelson’s BBQ will strive to serve freshly cooked
meal with your chosen flavor and beverage accompanied with a warm and
excellent service from our crew. Kuya Nelson’s BBQ intends to satisfy your
preferences and expectations every time you chose to buy your meal from us.
6
A. NAME OF THE BUSINESS
Our restaurant was named Kuya Nelson’s BBQ which came from the name of
one of the owner. It was named after him because the recipe of our dishes and
the procedure of cooking was personally made and lead by him. He is an
excellent cook with a very unique taste when creating his recipe into a dish.
The acronym BBQ stands for the product of our business and also mean
BIGGER BETTER QUALITY. We aim to produce a BIGGER serving of our
barbecue and a bigger place to stay with family and friends. Our goal is to offer a
BETTER, more flavorful taste that you will definitely go back to and a better
service to satisfy your needs. Lastly is to be a QUALITY restaurant that will be
known nationwide and if God’s will, worldwide.
7
B. BUSINESS LOGO
Figure 1: Business Logo
Kuya Nelson’s BBQ is represented by the image of the man behind the flavorful
dish of the restaurant, Kuya Nelson himself. It is also made up of the name of the
business, the tagline “BIGGER, BETTER, QUALITY” and colored with the same
shade as our main dish barbecue. A simple yet unique logo which can easily
catch anyone’s attention and put a smile on their faces because of the smile
Kuya Nelson shares.
8
C. LOCATION
Figure 2: Location Map
The Business is located along #12 Irid St. Barangay San Martin de Porres,
Cubao Quezon City.
Location is one of the factors to be considered in starting up a business. It must
be assured that it is accessible to the target market. If location is later found to be
incompatible to the situation as to give consideration to its target market, It may
lead the company to failure. Right choice of location means reaching your target
customers and you respond correctly to their market needs.
9
San Martin de Porres is considered to be strategic location because it lies in the
intersection of Cubao Edsa, jeep and bus terminal, mall, and Arayat Market. In
that case, not only residents of San Martin de Porres and Kaunlaran will be
considered possible customers but all people who walk nearby the area.
10
D. MODE OF FINANCING
Figure 3: Investment Cost
Kuya Nelson’s BBQ is a partnership business, a type of business which is run by
two up to five partners. The establishment of the business requires a capital
amounting to 1,000,000.00php. Thus, each partner will be the source of capital,
contributing a total amount of 200,000.00php.
11
E. PROJECTED COST
Table 1: Projected Cost
PROJECTED COST
Fixed Investment
Machineries and Equipment 145,066.00
Furniture & Fixtures 57,925.00
Leasehold Improvements 56,328.50
Total Fixed Investment ₱ 259,319.50
Organizational Cost
Permits and Licenses 5,261.00
Total Organizational Cost ₱ 5,261.00
Initial Working Capital

Material Cost* 121,210.61
Salaries Expense *** 197,727.60
Rent Expense*** 90,000.00
Advertising Expense 1,045.00
Office Supplies 1,789.00
Kitchen Supplies 12,226.75
Cleaning Supplies 4,137.25
Utilities Expense*** 60,000.00
Maintenance Expense 2,000.00
Miscellaneous Expense 1,400.00
Total Initial Working Capital ₱ 491,536.21
Over-all Total ₱ 756,116.71
Margin of Safety ₱ 243,883.29
Project Cost/Total Investment ₱ 1,000,000.00

*no. of pre-operating months
12
F. PROJECT IMPLEMENTATION AND TIME TABLE
Table 2: Project Implementation and Time Table
13
IV. MISSION, VISION, AND OBJECTIVE OF THE BUSINESS
Mission
Kuya Nelson's BBQ aims to provide happiness and joy through our good-
tasting, quality, and affordable food. We are committed to provide our
customers with service by demonstrating warmth, respect, and great
hospitality to have them come back again. To ensure that all staff who work
with us with a rewarding and friendly environment which encourages them to
do their best in every way possible.
Vision
To serve and let everyone in the country experience the best-tasting oven-
roasted barbecue making it one of the top choices and go-to restaurant
anytime.
Objectives:
1. To provide the best service to every customer.
2. To create more innovative products that will appeal to the customers
and attract more consumers.
3. To be a go-to restaurant in terms of barbecue.
4. To provide all the resources employees need to remain as productive
as possible.
5. To grow and become one of the top choices of every hungry Filipino.
14
V. THE MARKET
A. CUSTOMERS
Our target market are the residents of Barangay San Martin de Porres and
Barangay Kaunlaran having a combined total population of 20,696 as of 2018.
We chose the residents because they are the closest possible customer to
our target location. The residents can either be a student, employee, business
owner, or a member of the household with a capacity to buy our product.
Although we are focused on the residents as the primary customer, we are
also considering the presence of passers-by, mall goers and commuters near
the area.
B. COMPETITORS
Nearby competitors includes well-known businesses such as Mang Inasal and
Andoks, and small businesses such as Alicia Barbecue, Parauma Canteen
and Mely Kapampangan Canteen. These businesses offer some similar types
of products and dishes with our menu thus creating a tighter competition.
Mang Inasal which is famous for its native-style and “nuot-sarap” chicken
Inasal with its pioneering “unlimited rice.” Andoks which is famous for their
“litson manok” and also offers pork and chicken on stick and a wide variety of
choices of milk fish, beef, all-day breakfast meals, desserts, soft-served ice
cream and frozen drinks. Alicia Barbecue, a famous mini stall in the area
which sells pork, tenga, isaw and other kinds of barbecues at very affordable
price. Parauma Canteen and Mely Kapampangan Canteen, a mini cafeteria
which offers barbecue on their menu, the former serves it on daily basis while
the latter is once every week.
15
C. MARKET RESEARCH
For the market research, a survey was conducted using questionnaires
prepared by the proponents to determine the demand of the product in the
selected market and location. The total population of 12,501 for Barangay San
Martin de Porres and 8,195 for Barangay Kaunlaran was first determined by
getting the data of actual population and then solving the projected population
in 2018. In addition, the proponents used Slovin’s Formula to determine the
total number of respondents needed for the research. There were a total of
392 respondents of which are selected using the random sampling method.
ࠀ
t
Where N = total population; e = margin of error (5%); n = number of
respondent
opulu
ࠀ
t opulu 쳌o
opulu
ࠀ
쳌po
ࠀ l 쳌o t l
16
SURVEY QUESTIONNAIRE 6. How much do you usually spend in eating/buying
barbecue?
POLYTECHNIC UNIVERSITY
OF THE PHILIPPINES Per stick
Sta. Mesa, Manila  ₱ 11 .00 - ₱ 15.00
College of Accountancy and Finance  ₱ 16.00 - ₱ 20.00
 ₱ 21.00 - ₱ 25.00
Dear Respondents,
Rice Meal w/drinks
We the student of Polytechnic University of the  ₱ 51.00 - ₱ 75.00
Philippines, under the program Bachelor in Banking and Finance  ₱ 76.00 - ₱ 100.00
would like to conduct a survey for our business plan, as part of  ₱101.00 - ₱ 125.00
the requirements in the course FEASIBILITY STUDY (FINA
3093). We assure you that all your answers will be treated with Part III:
strict confidentiality, and all your effort in answering this
questionnaire will be highly appreciated.
Thank you and God Bless!
7. If we are going to sell baked barbecue with various
flavors, are you going to patronize it?
DIRECTION: Put a check in the box that corresponds to your  Yes
answer.  No (stop answering)
Part I:
NAME(optional): 8. How often will you eat/buy barbecue?
 Everyday
Sex: ____Male ____Female  Every other day
Age:  Twice a week
 15-25 years old  Once a week
 26-35 years old  Monthly
 36-45 years old
 46-55 years old 9. What kind of barbecue do you prefer? (Check as much
 56-65 years old as you can)
 Others (please specify):  Chicken
 Pork
Occupational Status:  Squid
 Student  Isaw
 Employed  Tenga
 Unemployed  Chicken Feet
Monthly income/Allowance: 9.1 What variety of barbecue do you prefer? (Check as

 ₱ 2,000.00 -₱ 12,000.00 much as you can)
 ₱ 12,000.01– ₱ 22,000.00  Original
 ₱ 22,000.01 – ₱ 32,000.00  Buttered
 Others (please specify):  Kimchi
Part II: 9.2 How much are you willing to spend to the following
1. Do you eat/buy barbecue? variety?
 Yes Pork Per Stick
 No (proceed to Q#7)
 Original  Buttered  Kimchi
 ₱ 15.00 -  ₱ 20.00 -  ₱ 25.00 -
2. When was the last time you eat/buy barbecue?
₱19.00 ₱ 24.00 ₱29.00
 Yesterday
 Last week  ₱ 25.00 -
 Last month  ₱ 20.00 -  ₱30.00 -
₱ 24.00 ₱ 29.00 ₱34.00
 Last year
 ₱ 25.00 -  ₱ 30.00 -  ₱ 35.00 -
3. Where did you eat/buy barbecue? ₱ 34.00
₱ 29.00 ₱39.00
 Chooks-to-go
 Andoks
 Mang Inasal Ala Carte (2 pc. BBQ + rice)
4. How often do you eat/buy barbecue?  Original  Buttered  Kimchi

 Everyday  ₱ 50.00 -  ₱ 60.00 –  ₱ 70.00 -
 Every other day ₱59.00 ₱ 69.00 ₱79.00
 Once a week
 Twice a week  ₱ 60.00 –  ₱ 70.00 –  ₱80.00 -
₱ 69.00 ₱ 79.00 ₱89.00
5. What factor/s do you consider most in eating/buying  ₱ 80.00 –
barbecue? (Check as much as you can)  ₱ 70.00 –  ₱ 90.00 -
₱ 79.00 ₱ 89.00 ₱99.00
 Taste (unli rice)
 Service (unli rice) (unli rice)
 Ambiance
 Uniqueness
 Others (please specify):
17
Combo (2 pc. BBQ + rice + drinks)
11. How much are you willing to spend for the
following add-ons?
 ₱ 60.00 -  ₱ 70.00 –  ₱ 80.00 -
₱69.00 ₱ 79.00 ₱89.00
 ₱ 80.00 – Stuffed Squid Per Stick
 ₱ 70.00 –  ₱90.00 -
₱ 79.00 ₱ 89.00 ₱99.00  Original  Buttered  Kimchi
 ₱ 80.00 –  ₱ 90.00 –  ₱ 100.00 -  ₱ 80.00 -  ₱ 90.00 –  ₱ 99.00 -
₱ 99.00 ₱89.00 ₱ 99.00 ₱108.00
₱ 89.00 ₱109.00
(unli rice) (unli rice) (unli rice)
 ₱ 90.00 –  ₱ 100.00 –  ₱109.00 -
₱ 99.00 ₱ 109.00 ₱118.00
Chicken Per Stick  ₱ 100.00 –  ₱ 110.00 –  ₱ 119.00 -

₱ 109.00 ₱ 119.00 ₱128.00
 Original  Buttered  Kimchi  Others:  Others:  Others:
 ₱ 50.00 -  ₱ 55.00 –  ₱ 60.00 - _________ _________ _________
₱59.00 ₱ 59.00 ₱64.00
 ₱ 60.00 –  ₱ 60.00 –  ₱65.00 -

₱ 64.00 Isaw Per Stick
₱ 69.00 ₱69.00
 ₱ 70.00 –  ₱ 65.00 –  ₱ 70.00 -  Original  Buttered  Kimchi

₱ 79.00 ₱ 69.00 ₱74.00  ₱ 11.00 -  ₱ 11.00 –  ₱ 15.00 -
₱15.00 ₱ 15.00 ₱19.00
 ₱ 16.00 –  ₱ 16.00 –  ₱20.00 -

Ala Carte (1 pc. + rice) ₱ 20.00 ₱ 20.00 ₱24.00
 ₱ 21.00 –  ₱ 21.00 –  ₱ 25.00 -

 Original  Buttered  Kimchi ₱ 25.00
 ₱ 70.00 – ₱ 25.00 ₱29.00
 ₱ 70.00  ₱ 80.00 -
₱79.00 ₱ 79.00 ₱89.00  Others:  Others:
 Others:
_________ _________ _________
 ₱ 80.00 –  ₱ 80.00 –  ₱90.00 -
₱ 89.00 ₱ 89.00 ₱99.00
 ₱ 90.00 –  ₱ 90.00 –  ₱ 100.00 - Tenga Per Stick
₱ 99.00 ₱ 99.00 ₱109.00
(unli rice) (unli rice) (unli rice)  Original  Buttered  Kimchi
 ₱ 15.00 -  ₱ 20.00 –  ₱ 25.00 -
₱19.00 ₱ 24.00 ₱29.00
Combo (1 pc. + rice + drinks)  ₱ 25.00 –
 ₱ 20.00 –  ₱30.00 -
₱ 24.00 ₱ 29.00 ₱34.00
 ₱ 25.00 –  ₱ 30.00 –  ₱ 35.00 -
 ₱ 80.00  ₱ 80.00 –  ₱ 90.00 -
₱ 29.0 ₱ 34.00 ₱39.00
₱89.00 ₱ 89.00 ₱99.00
 Others:  Others:  Others:
 ₱ 90.00 –  ₱ 90.00 –  ₱100.00 - _________ _________ _________
₱ 99.00 ₱ 99.00 ₱109.00
 ₱ 100.00 –  ₱ 100.00 –  ₱ 110.00 -
₱ 109.00 ₱ 109.00 ₱119.00 Chicken Feet Per Stick
(unli rice) (unli rice) (unli rice)
 ₱ 15.00 -  ₱ 20.00 –  ₱ 25.00 -
₱19.00 ₱ 24.00 ₱29.00
10. What factor will you consider the most in
eating/buying barbeque?  ₱ 20.00 –  ₱ 25.00 –  ₱30.00 -
 Taste ₱ 24.00 ₱ 29.00 ₱34.00
 Service
 ₱ 25.00 –  ₱ 30.00 –  ₱ 35.00 -
 Ambiance
₱ 29.0 ₱ 34.00 ₱39.00
 Uniqueness
 Others:  Others:  Others:
_________ _________ _________
18
C.1. SURVEY ANALYSIS
 Demographic Profile
Demography is the study of the changing characteristics of the respondents.
Here, the researchers determined the demographic profile of the respondents
by their gender, age, occupational status and monthly income or allowance.
Table 3: Gender of Respondents
Gender Frequency Percentage

Male 148 37.8
Female 244 62.2
Total 392* 100%
*number of total respondents
Figure 4: Distribution of Respondents According to Gender
Table 3 and Figure 4 shows that 37.8% or 148 out of 392 respondents are
male while the remaining 62.2% or 244 are female.
Table 4: Age of Respondents
Age Frequency Percentage

15-25 years old 296 75.5%
26-35 years old 51 13%
36-45 years old 18 4.6%
46-55 years old 15 3.8%
56-65 years old 12 3.1%
Total 392* 100%
19
Figure 5: Distribution of Respondents According to Age
Table 4 and Figure 5 shows that 75.5% or 296 out of 392 are 15-25 years old,
13% are 36-35 years old, 4.6% are 36-45 years old, 3.8% are 46-55 years old
and only 3.1% or 12 of the respondents are 56-65 years old.
Table 5: Occupational Status of Respondents
Status Frequency Percentage

Student 202 51.5%
Employed 146 37.2%
Unemployed 44 11.2%
Total 392* 100%
Figure 6: Distribution of Respondents According to Occupational Status
20
Table 5 and Figure 6 shows that 51.5% of the respondents are students,
11.2% are unemployed, while the 37.2% of the total frequency are employed.
Table 6: Monthly Income/Allowance

Income/Allowance Range Frequency Percentage
P2,000.00 - P12,000.00 232 59.2%
P12,000.00 - P22,000.00 98 25%
P22,000.00 - P32,000.00 51 13%
Others 11 2.8%
Total 392* 100%
Figure 7: Distribution of Respondents According to Monthly Income/Allowance
Table 6 and Figure 7 shows that 59.2% of the respondent has P2,000.00 –
P12,000.00 monthly income/allowance, 25% of the respondents has
P12,000.00 – P22,000.00, 13% of the respondents has P22,000.00 –
P32,000.00 while 2.8% or 11 of the respondents serves as others. Some are
above P32,000.00 and some are below P2,000.00.
This part allows respondents to reveal their preferences for a range of
alternative and attributes, which in stated preference may well vary beyond
the current domain of experience or available alternatives.
21
Table 7: Respondents Who Buy Barbecue
Preference Frequency Percentage

Yes 382 97.4%
No 10 2.6%
Total 392* 100%
Figure 8: Distribution of Respondents Who Buys Barbecue
Table 7 and Figure 8 shows that 97.4% or 382 of the respondents buys
barbecue while only 2.6% or 10 of them do not.
Table 8: Respondents Last Time to Eat/Buy Barbecue
Date Frequency Percentage

Yesterday 62 16.2%
Last week 166 43.5%
Last month 143 37.4%
Last year 11 2.9%
Total 382* 100%
*number of total respondents who eat/buy barbecue
22
Figure 9: Distribution of Respondents Last Time Eating/Buying Barbecue
Table 8 and Figure 9 shows that 43.5% or 166 bought barbecue last week,
37.4% or 143 bought last month, 16.2% or 62 bought yesterday, and 2.9% or
11 respondents bought barbecue last year.
Table 9: Place Where Respondents Eat/Buy Barbecue

Competitors Frequency Percentage
Mang Inasal 246 64.4%
Andoks 77 20.2%
Chooks-to-go 59 15.4%
Total 382* 100%
Figure 10: Distribution of Respondents According to the Place They Usually
Eat/Buy Barbecue
23
Table 9 and Figure 10 shows that majority of the respondents usually buy
barbecue in Mang Inasal with 64.4%, 20.2% for Andoks, and 15.4% for
Chooks-to-go.
Table 10: Number of Times Respondents Eat/Buy Barbecue

Number of Times Frequency Percentage
Everyday 13 3.4%
Every other day 49 12.8%
Once a week 276 72.3%
Twice a week 44 11.5%
Total 382* 100%
Figure 11: Distribution of Respondents Number of Times Eating/Buying

Barbecue
Table 10 and Figure 11 shows that 72.3% of the respondents buys once a
week, 12.8% buys every other day, 11.5% buys twice a week, and 3.4% buys
everyday.
24
Table 11: Factors Considered Most in Eating/Buying Barbecue
Factors Considered by
Frequency Percentage
Respondents
Taste 371 46.6%
Service 182 22.9%
Ambiance 112 14%
Uniqueness 119 15%
Price 6 0.8%
Promotion 1 0.1%
Sauce 2 0.2%
Cleanliness 3 0.4%
Total 796* 100%
*multiple responses
Figure 12: Distribution of Respondents According to their Preferences in
Eating/Buying Barbecue
Table 11 and Figure 12 shows that 46.6% choose taste in considering
eating/buying barbecue, 22.9% service, 14% ambiance, 15% uniqueness,
0.8% price, 0.1% promotion, 0.2% sauce, and 0.4% cleanliness.
25
Table 12: Respondents Spending in Barbecue per Stick
Price Frequency Percentage

P11.00 - P15.00 124 32.46%
P16.00 - P20.00 92 24.08%
P21.00 - P25.00 166 43.46%
Total 382* 100%
Figure 13: Distribution of Respondents Spending in Barbecue per Stick
Table 12 and Figure 13 shows that 43.46% spends P21.00 – P25.00, 32.46%
spends P11.00 – P15.00, while 24.08% spends P16.00 – P20.00.
Table 13: Respondents Spending in Barbecue Rice Meal with Drinks
Price Frequency Percentage

P51.00 – P75.00 110 28.80%
P76.00 – P100.00 152 39.79%
101.00 – P125.00 120 31.41%
Total 382* 100%
26
Figure 14: Distribution of Respondents Spending in Barbecue Rice Meal with
Drinks
Table 13 and Figure 14 shows that 39.90% choose the price of P76.00 –
P100.00, 31.50% choose P101.00 – P125.00, while 28.60% choose P51.00 –
P75.00.
Business Profile: Kuya Nelson’s BBQ

Table 14: Respondents Who Will Buy our Product

Yes 367 93.6%
No 25 6.4%
Total 392* 100%
27
Figure 15: Distribution of Respondents Who will Buy our Product
Table 14 and Figure 15 shows that 93.6% or 367 out of 392 would patronize
Kuya Nelson’s Barbecue, While 6.4% or 25 out of 392 would not buy our
product.
Table 15: Number of Times Respondents Will Eat/Buy Barbecue in a Month
Number of times in a
Frequency Percentage
month
Everyday 19 5.2%
Every other day 70 19.1%
Twice a week 65 17.7%
Once a week 110 30%
Monthly 103 28.1%
Total 367* 100%
*number of total respondents who will patronize our product
28
Figure 16: Distribution of Respondents Number of Times They Will Eat/Buy
Barbecue in a Month
Table 15 and Figure 16 shows that 30% or 110 will buy our product once a
week, 28.1% or 103 monthly, 19.1% or 70 every other day, 17.7% or 65 twice
a week, and 5.2% or 19 respondents will buy our product everyday.
Table 16: Respondents Preferred Kinds of Barbecue

Chicken 285 26.12%
Pork 307 28.14%
Squid 149 13.66%
Isaw 196 17.97%
Tenga 95 8.7%
Chicken Feet 59 5.41%
Total 1091* 100%
*multiple responses
29
Figure 17: Distribution of Respondents Preferred Kinds of Barbecue
Table 16 and Figure 17 shows that 28.14% or 307 respondents prefer Pork
Barbecue, 26.12% prefer Chicken Barbecue, 17.97% Isaw, 13.66% Squid,
8.7% Tenga, and 5.41% Chicken Feet.
Table 17: Respondents Preferred Flavor of Barbecue

Original 340 56.38%
Buttered 211 34.99%
Kimchi 52 8.62%
Total 603* 100%
*multiple responses
30
Figure 18: Distribution of Respondents According to their Preferred Flavor of
Barbecue
Table 17 and Figure 18 shows that 56.38% or 340 out of 367 prefer Original
Flavor of Barbecue, 34.99% prefer Buttered and 8.62% or 52 out of 367 prefer
Kimchi.
Table 18: Respondents Willingness to Spend in Original Pork Per Stick

Original Pork Per Stick 166 46.11%
P15.00 – P19.00
P20.00 – P24.00
P25.00 – P29.00
Total 360* 100%
*no of respondents who are willing to spend in certain variety
31
Figure 19: Distribution of Respondents Willingness to Spend in Original Pork
Per Stick
Table 18 and Figure 19 shows that 46.11% or 166 out of 360 is willing to
spend P15.00 – P19.00, And 30.28% or 109 out of 360 is willing to spend
P20.00 – P24.00, while 23.61% or 85 out of 360 is willing to spend P25.00 –
P29.00
Table 19: Respondents Willingness to Spend in Buttered Pork Per Stick

Buttered Pork Per Stick 161 47.63%
P20.00 – P24.00
P25.00 – P29.00
P30.00 – P34.00
Total 338* 100%
32
Figure 20: Distribution of Respondents Willingness to Spend in Buttered Pork
Per Stick
spend P20.00 – P24.00, and 33.73% or 114 out of 338 is willing to spend
P34.00
Table 20: Respondents Willingness to Spend in Kimchi Pork Per Stick

Kimchi Pork Per Stick 168 52.83%
P25.00 – P29.00
P30.00 – P34.00
P35.00 – P39.00
Total 318* 100%
33
Figure 21: Distribution of Respondents Willingness to Spend in Kimchi Pork
Per Stick
P39.00
Table 21: Respondents Willingness to Spend in Original Pork Ala Carte

Original Pork Ala Carte 168 47.06%
P50.00 – P59.00
P60.00 – P69.00
P70.00 – P79.00
Total 357* 100%
34
Ala Carte
P70.00 – P79.00 which is unlimited rice, while 22.13% or 79 out of 357 is
willing to spend P60.00 – P69.00.
Table 22: Respondents Willingness to Spend in Buttered Pork Ala Carte

Buttered Pork Ala Carte 163 49.54%
P60.00 – P69.00
P70.00 – P79.00
P80.00 – P89.00
Total 329* 100%
35
Ala Carte
P80.00 – P89.00 which is unlimited rice while 24.32% or 80 out of 329 is
Table 23: Respondents Willingness to Spend in Kimchi Pork Ala Carte

Kimchi Pork Ala Carte 170 53.80%
P70.00 – P79.00
P80.00 – P89.00
P90.00 – P99.00
Total 316* 100%
36
Ala Carte
P99.00 which is unlimited rice.
Table 24: Respondents Willingness to Spend in Original Pork Combo

Original Pork Combo 154 44.13%
P60.00 – P69.00
P70.00 – P79.00
P80.00 – P89.00
Total 349* 100%
37
Combo
Table 25: Respondents Willingness to Spend in Buttered Pork Combo

Buttered Pork Combo 154 46.39%
P70.00 – P79.00
P80.00 – P89.00
P90.00 – P99.00
Total 332* 100%
38
Combo
P90.00 – P99.00 which is unlimited rice while 23.19% or 77 out of 332 is
Table 26: Respondents Willingness to Spend in Kimchi Pork Combo

Kimchi Pork Combo 156 49.84%
P80.00 – P89.00
P90.00 – P99.00
P100.00 – P109.00
Total 313* 100%
39
Combo
spend P80.00 - P89.00, and 23.32% or 73 out of 313 is willing to spend
P90.00 - P99.00, while 26.84% or 84 out of 313 is willing to spend P100.00 -
Table 27: Respondents Willingness to Spend in Original Chicken Per Stick

Original Chicken Per Stick 218 62.11%
P50.00 – P59.00
P60.00 – P69.00
P70.00 – P79.00
Total 351* 100%
40
Figure 28: Distribution of Respondents Willingness to Spend in Original
Chicken Per Stick
P79.00.
Table 28: Respondents Willingness to Spend in Buttered Chicken Per Stick

Buttered Chicken Per 207 61.61%
Stick
P55.00 – P59.00
Stick
P60.00 – P64.00
Stick
P65.00 P69.00
Total 336* 100%
41
Figure 29: Distribution of Respondents in Willingness to Spend in Buttered
Chicken Per Stick
P69.00.
Table 29: Respondents Willingness to Spend in Kimchi Chicken Per Stick

Kimchi Chicken Per Stick 196 62.22%
P60.00 – P64.00
P65.00 – P69.00
P70.00 P74.00
Total 315* 100%
42
Figure 30: Distribution of Respondents Willingness to Spend in Kimchi
Chicken Per Stick
P74.00
Table 30: Respondents Willingness to Spend in Original Chicken Ala Carte

Original Chicken Ala Carte 174 50.43%
P70.00 P79.00
P80.00 – P89.00
P90.00 P99.00
Total 345* 100%
43
Chicken Ala Carte
spend P70.00 P79.00, and 21.74% or 75 out of 345 is willing to spend
P99.00
Table 31: Respondents Willingness to Spend in Buttered Chicken Ala Carte

Buttered Chicken Ala 170 50.90%
Carte
P70.00 P79.00
Carte
P80.00 – P89.00
Carte
P90.00 P99.00
Total 334* 100%
44
Figure 32: Distribution of Respondents Willingness to Spend in Buttered
Chicken Ala Carte
P99.00
Table 32: Respondents Willingness to Spend in Kimchi Chicken Ala Carte

Kimchi Chicken Ala Carte 164 52.23%
P80.00 P89.00
P90.00 – P99.00
P100.00 P109.00
Total 314* 100%
45
Chicken Ala Carte
P109.00.
Table 33: Respondents Willingness to Spend in Original Chicken Combo

Original Chicken Combo 161 46.67%
P80.00 P89.00
P90.00 – P99.00
P100.00 P109.00
Total 345* 100%
46
Chicken Combo
Table 33 and Figure 34 shows that 46,67% or 161 out of 345 is willing to
P90.00 – P99.00, while 31.88% or 110 out of 345 is willing to spend
P100.00 – P109.00 which is unli-rice.
Table 34: Respondents Willingness to Spend in Buttered Chicken Combo

Buttered Chicken Combo 157 47.78%
P80.00 P89.00
P90.00 – P99.00
P100.00 P109.00
Total 330* 100%
47
Chicken Combo
P109.00 which is unli-rice.
Table 35: Respondents Willingness to Spend in Kimchi Chicken Combo

Kimchi Chicken Combo 163 52.41%
P80.00 P89.00
P90.00 – P99.00
P100.00 P109.00
Total 311* 100%
48
Chicken Combo
P109.00 which is unli-rice.
Table 36: Factors Considered Most in Eating/Buying Barbecue
Factors Considered by Frequency Percentage

Respondents
Taste 327 89.59%
Service 22 6.11%
Ambiance 2 0.55%
Uniqueness 14 3.84%
Total 365* 100%
*multiple responses
49
Figure 37: Distribution of Respondents According to their Preference in
Eating/Buying Barbecue
Table 36 and Figure 37 shows that 89.59% or 327 out of 365 chose taste in
considering eating/buying barbecue, 6.11% service, 0.55% ambiance and
3.84% uniqueness.
Table 37: Respondents Willingness to Spend in Original Stuffed Squid Per

Stick

Original Stuffed Squid Per 218 62.46%
Stick
P80.00 P89.00
Stick
P90.00 – P99.00
Stick
P100.00 - P109.00
Stick
Others:
Total 349* 100%
50
Stuffed Squid Per Stick
spend P80.00 P89.00, 25.79% or 90 out of 349 is willing to spend P90.00 –
P99.00, and 6.89% or 24 out of 349 is willing to spend P100.00-P109.00 while
4.87% or 17 out of 349 wants different price point.
Table 38: Respondents Willingness to Spend in Buttered Stuffed Squid Per
Stick

Buttered Stuffed Squid 212 63.86%
Per Stick
P90.00 P99.00
Buttered Stuffed Squid 83 25%
Per Stick
P100.00 - P109.00
Per Stick
P110.00 - P119.00
Per Stick
Others:
Total 332* 100%
51
Stuffed Squid Per Stick
spend P90.00 P99.00, 25% or 83 out of 332 is willing to spend P100.00 –
P109.00, and 6.93% or 23 out of 332 is willing to spend P110.00-P119.00
while 4.22% or 14 out of 332 wants different price point.
Table 39: Respondents Willingness to Spend in Kimchi Stuffed Squid Per
Stick

Kimchi Stuffed Squid Per 218 68.99%
Stick
P99.00 P108.00
Stick
P109.00 - P118.00
Stick
P119.00 - P128.00
Stick
Others:
Total 316* 100%
52
Figure 40: Distribution of Respondents Willingness to Spend in Kimchi Stuffed
Squid Per Stick
spend P99.00 P108.00, 19.30% or 61 out of 316 is willing to spend
P109.00 – P118.00, , and 7.28% or 23 out of 316 is willing to spend P119.00-
P128.00 while 4.43% or 14 out of 316 wants different price point.
Table 40: Respondents Willingness to Spend in Original Isaw Per Stick

Original Isaw Per Stick 238 68.59%
P11.00 P15.00
P16.00 – P20.00
P21.00 - P25.00
Others:
Total 347* 100%
53
Figure 41: Distribution of Respondents Willingness to Spend in Original Isaw
Per Stick
P20.00, and 21.33% or 74 out of 347 is willing to spend P21.00-P25.00 while
Table 41: Respondents Willingness to Spend in Buttered Isaw Per Stick

Buttered Isaw Per Stick 216 65.45%
P11.00 P15.00
P16.00 – P20.00
P21.00 - P25.00
Others:
Total 330* 100%
54
Figure 42: Distribution of Respondents Willingness to Spend in Buttered Isaw
Per Stick
P20.00, ,and 19.28% or 64 out of 330 is willing to spend P21.00-P25.00 while
Table 42: Respondents Willingness to Spend in Kimchi Isaw Per Stick

Kimchi Isaw Per Stick 200 63.69%
P15.00 P19.00
P20.00 – P24.00
P25.00 - P29.00
Others:
Total 314* 100%
55
Figure 43: Distribution of Respondents Willingness to Spend in Kimchi Isaw
Per Stick
Table 43: Respondents Willingness to Spend in Original Tenga Per Stick

Original Tenga Per Stick 234 69.23%
P15.00 P19.00
P20.00 – P24.00
P25.00 - P29.00
Others:
Total 338* 100%
56
Figure 44: Distribution of Respondents Willingness to Spend in Original Tenga
Per Stick
Table 44: Respondents Willingness to Spend in Buttered Tenga Per Stick

Buttered Tenga Per Stick 227 70.28%
P20.00 – P24.00
P25.00 – P29.00
P25.00 - P29.00
Others:
Total 323* 100%
57
Tenga Per Stick
spend P20.00-P24.00, 21.05% or 68 out of 323 is willing to spend P25.00 –
Table 45: Respondents Willingness to Spend in Kimchi Tenga Per Stick

Kimchi Tenga Per Stick 227 71.84%
P25.00 – P29.00
P30.00 – P34.00
P35.00 – P39.00
Others:
Total 316* 100%
58
Figure 46: Distribution of Respondents Willingness to Spend Kimchi Tenga
Per Stick
spend P25.00-P29.00, 16.46% or 52 out of 316 is willing to spend P30.00 –
Table 46: Respondents Willingness to Spend in Original Chicken Feet Per

Stick

Original Chicken Feet Per 236 69.41%
Stick
P15.00 P19.00
Original Chicken Feet Per 68 20%
Stick
P20.00 – P24.00
Stick
P25.00 - P29.00
Stick
Others:
Total 340* 100%
59
Chicken Feet Per Stick
spend P15.00 P19.00, 20% or 68 out of 340 is willing to spend P20.00 –
Table 47: Respondents Willingness to Spend in Buttered Chicken Feet Per

Stick

Buttered Chicken Feet 237 73.60%
Per Stick
P20.00 P24.00
Per Stick
P25.00 – P29.00
Buttered Feet Per Stick 20 6.21%
P30.00 – P34.00
Per Stick
Others:
Total 322* 100%
60
Table 48: Respondents Willingness to Spend in Kimchi Chicken Feet Per

Stick

Kimchi Chicken Feet Per 233 74.68%
Stick
P25.00 P29.00
Stick
P30.00 – P34.00
Kimchi Feet Per Stick 22 7.05%
P35.00 – P39.00
Stick
Others:
Total 312* 100%
61
62
C.2. DEMAND ANALYSIS
Table 49: Historical Population of Barangay San Martin de Porres and
Barangay Kaunlaran
Year San Martin de Porres Population Kaunlaran Population
2015 12,315 8,167

2016 12,377 8,176
2017 12,439 8,185
2018 12,501 8.195
Projected Population
Table 50: Projected Population of Barangay San Martin de Porres and
Barangay Kaunlaran
Year San Martin de Porres Population Kaunlaran Population

2019 12,563 8.204
2020 12,626 8,213
2021 12,670 8,222
2022 12,753 8,232
2023 12,817 8,241
*Projected Population = Previous Population x (100% + Growth Rate in Population*)
*Brgy. San Martin de Porres growth rate in 2010 is 2.503% divided by 5 (years) is
0.5006%.
*Brgy. Kaunlaran growth rate in 2010 is 0.563% divided by 5 (years) is 0.1126%.
63
Projected Demand
Table 51: Projected Demand
Number
Brgy. San Number
of People
Martin de of
Who Will
Porres People Once a Twice a
Patronize Daily Monthly Total
Year and Brgy Who Week Week
Kuya (5.2%) (28.1%) Demand
Kaunlaran Buys (30%) (17.7%)
Nelson’s
Total BBQ
BBQ
Population (97.4%)
(93.6%)
2019 20,767 20,227 18,933 354,417 295,347 348,510 63,840 1,081,047
2020 20,839 20,297 18,998 355,646 296,371 349,718 64,062 1,084,795
2021 20,892 20,349 19,046 356,550 297,125 350,608 64,225 1,087,554
2022 20,985 20,439 19,131 358,137 298,448 352,168 64,511 1,092,395
2023 21,031 20,484 19,173 358,922 299,102 352,940 64,652 1,094,790
C.3. SUPPLY ANALYSIS
Table 52: Current Year Supply of the Competitors
Competitors 2018
Mang Inasal 170,000
Andoks 70,000
Chooks to Go 88,320
Others 46,144
Total 374,464
*based on the information given by the representative of each store
Industry Growth Rate = 5.7%

Source: psa.gov.ph
64
Table 53: Projected Supply of the Competitors
Competitors 2019 2020 2021 2022 2023

Mang Inasal 179,690 189,932 200,758 212,202 224,297
Andoks 73,990 78,207 82,665 87,377 92,358
Chooks to Go 93,354 98,675 104,300 110,245 116,529
Others 48,774 51,554 54,493 57,599 60,882
Total 395,808 418,370 442,217 467,423 494,066
*Projected Supply = Competitor’s current year supply * 1.057
Table 54: Market Share of Competitors

Market Share of Competitors 2019 2020 2021 2022 2023
Mang Inasal 0.1662 0.1751 0.1846 0.1943 0.2049
Andoks 0.0684 0.0721 0.0760 0.0800 0.0844
Chooks To Go 0.0864 0.0910 0.0959 0.1009 0.1064
Others 0.0451 0.0475 0.0501 0.0527 0.0556
Total 0.3661 0.3857 0.4066 0.4279 0.4513
*Market Share of Competitors = Supply of the competitor / Total Demand
C.4. DEMAND-SUPPLY ANALYSIS
Table 55: Demand – Supply Analysis
Percentage of
Total Competitor's
Year Total Supply Demand Gap Unsatisfied
Demand Market Share
Demand
2019 1,081,047 395,808 685,239 63.39% 36.61%
2020 1,084,795 418,370 666,426 61.43% 38.57%
2021 1,087,554 442,217 645,338 59.34% 40.66%
2022 1,092,395 467,423 624,973 57.21% 42.79%
2023 1,094,790 494,066 600,724 54.87% 45.13%
*Demand Gap = Total Supply – Total Demand

*Percentage of Unsatisfied Demand = Demand Gap / Total Demand
*Competitors' Market Share = Total Supply in Unit / Total Demand
65
Table 56: Total Market Share of Kuya Nelson’s BBQ
Annual Market Daily Market

Year Demand Gap Market Share
Supply Supply
2019 685,239 8.34% 57,182 199
2020 666,426 8.79% 58,579 203
2021 645,338 9.27% 59,806 208
2022 624,973 9.75% 60,949 212
2023 600,724 10.29% 61,788 215
*Annual Market Supply = Demand Gap x Market Share of Kuya Nelson’s BBQ
*Daily Market Supply – Annual Market Supply/288 (No. of Working Days)
66
D. MARKETING PLAN
D.1. PRODUCT
From the name itself, Kuya Nelson’s BBQ main dish is everyone’s favorite
barbecue which comes in a healthier and more flavorful version. Instead of
grilling, our barbecue will be oven-cooked that will make our product healthier
and cancer-free. When it comes to flavor, Kuya Nelson’s BBQ offers the
original taste of barbecue and a buttered flavor that you can choose from.
These flavors were made uniquely to provide more exciting taste to the
customers.
To enjoy more of your barbecue experience, our product comes in different
meat types which includes pork, chicken, squid, isaw, and tenga, exactly
everything that you will be looking for. Per stick, ala carte, and rice meal with
drinks are also included in the menu to give you more options for your meal.
Our barbecue will be marinated long enough for it to be more sweet, savory
and flavorful. It will be freshly cooked and served hot with side dish of tomato
and cucumber for dine-in customers.
D.2. PRICE
TABLE 57: PRICING FOR ORIGINAL PORK PER STICK

INGREDIENTS QUANTITY UNIT PRICE/PC
Pork 1 Kg ₱ 250.04
Soy Sauce 1 Cup ₱ 10.64
Calamansi 6 Pcs ₱ 3.08
Brown Sugar 50 grams ₱ 2.80
Garlic 6 cloves ₱ 2.00
Ketchup 1/2 Cup ₱ 3.64
Worcestershire sauce 2 Tbsp. ₱ 4.20
67
Salt 1 Tsp ₱ 0.28
Pepper 1 Tsp ₱ 11.48
Chili powder 1 Tsp ₱ 5.04
BBQ Sticks 1 Pc ₱ 0.30
Subtotal ₱ 293.50
Production Cost ₱ 115.91
Subtotal ₱ 409.41
Divide: Total No. of Servings per Batch 28
Unit Cost ₱ 14.62
Add: Mark-up @30% ₱ 4.39
Price Before VAT ₱ 19.01
Add: 12% VAT ₱ 2.28
Total ₱ 21.29
SELLING PRICE ₱ 22.00
TABLE 58: PRICING FOR BUTTERED PORK PER STICK

Pork 1 Kg ₱ 250.04
Soy Sauce 1 Cup ₱ 10.64
Calamansi 6 Pcs ₱ 3.08
Ketchup 1/2 Cup ₱ 3.64
Worcestershire sauce 2 Tbsp. ₱ 4.20
Salt 1 Tsp ₱ 0.28
Pepper 1 Tsp ₱ 11.48

Chili powder 1 Tsp ₱ 5.04
Butter 100 grams ₱ 26.00
BBQ Sticks 1 Pc ₱ 0.30
Subtotal ₱ 319.50
Subtotal ₱ 435.41
Unit Cost ₱ 15.55
Add: Mark-up @50% ₱ 7.78
Add: 12% VAT ₱ 2.80
Total ₱ 26.12
68
TABLE 59: PRICING FOR ORIGINAL PORK ALA CARTE
Pork 1 kg ₱ 250.04
Soy Sauce 1 cup ₱ 10.64
Calamansi 6 pcs ₱ 3.08
Ketchup 1/2 cup ₱ 3.64
Worcestershire sauce 2 tbsp ₱ 4.20
Salt 1 tsp ₱ 0.28

Pepper 1 tsp ₱ 11.48
Chili powder 1 tsp ₱ 5.04
BBQ Sticks 1 pc ₱ 0.30
Rice 1.00 kg 2.70
subtotal ₱ 296.20
subtotal ₱ 412.11
Unit Cost ₱ 14.72
Add: Mark-up @289% ₱ 42.54
Add: 12% VAT ₱ 6.87
Total ₱ 64.12
TABLE 60: PRICING FOR BUTTERED PORK ALA CARTE

Pork 1 kg ₱ 250.04
Salt 1 tsp ₱ 0.28

69
Rice 1.00 kg 2.70
subtotal ₱ 322.20
subtotal ₱ 438.11
Unit Cost ₱ 15.65
Add: Mark-up @320% ₱ 50.07
Add: 12% VAT ₱ 7.89
Total ₱ 73.60
TABLE 61: PRICING FOR ORIGINAL PORK COMBO

Pork 1 kg ₱ 250.04
Salt 1 tsp ₱ 0.28
Rice 1.00 kg 2.70
Iced Tea 225.00 g 9.72
subtotal ₱ 305.92
subtotal ₱ 421.83
Unit Cost ₱ 15.07
Add: Mark-up @350% ₱ 52.73
Add: 12% VAT ₱ 8.14
Total ₱ 75.93
70
TABLE 62: PRICING FOR BUTTERED PORK COMBO
Pork 1 kg ₱ 250.04

Salt 1 tsp ₱ 0.28
Rice 1.00 kg 2.70
Iced Tea 225.00 g 9.72
subtotal ₱ 331.92
subtotal ₱ 447.83
Unit Cost ₱ 15.99
Add: Mark-up @375% ₱ 59.98
Add: 12% VAT ₱ 9.12
Total ₱ 85.09
TABLE 63: PRICING FOR ORIGINAL CHICKEN PER STICK

Chicken 1 kg ₱ 179.00
Brown Sugar 1/4 cup ₱ 2.80
Worcestershire Sauce 2 tbsp. ₱ 4.22
Salt 1 tsp. ₱ 0.35

Pepper 1 tsp. ₱ 11.37
Chili Powder 1 tsp. ₱ 5.09
subtotal ₱ 227.51
71
subtotal ₱ 263.19
Unit Cost ₱ 32.90
Mark-up @50% ₱ 16.45
Add: 12% VAT ₱ 5.92
Total ₱ 55.27
TABLE 64: PRICING FOR BUTTERED CHICKEN PER STICK

Butter 100 g ₱ 26.25
Brown Sugar 1/4 1/4 cup ₱ 2.80
Ketchup 1/2 1/2 cup ₱ 3.72
Salt 1 tsp. ₱ 0.35
subtotal ₱ 248.55
subtotal ₱ 284.23
Unit Cost ₱ 35.53
Mark-up @60% ₱ 21.32
Add: 12% VAT ₱ 6.82
Total ₱ 63.67
TABLE 65: PRICING FOR ORIGINAL CHICKEN ALA CARTE

Salt 1 tsp. ₱ 0.35
72
Rice 1 kg ₱ 2.70
subtotal ₱ 230.21
subtotal ₱ 265.89
Unit Cost ₱ 33.24
Mark-up @120% ₱ 39.88
Add: 12% VAT ₱ 8.77
Total ₱ 81.89
TABLE 66: PRICING FOR BUTTERED CHICKEN ALA CARTE

Butter 100 g ₱ 26.25
Ketchup 1/2 1/2 cup ₱ 3.72
Salt 1 tsp. ₱ 0.35
Rice 1 kg ₱ 2.70
subtotal ₱ 251.25
subtotal ₱ 286.93
Unit Cost ₱ 35.87
Mark-up @130% ₱ 46.63
Add: 12% VAT ₱ 9.90
Total ₱ 92.39
73
TABLE 67: PRICING FOR ORIGINAL CHICKEN COMBO
Ketchup 1/2 1/2 cup ₱ 8.93
Salt 1 tsp. ₱ 0.35

Rice 1 kg ₱ 2.70
Iced Tea 225 g ₱ 9.72
subtotal ₱ 239.93
subtotal ₱ 275.61
Unit Cost ₱ 34.45
Mark-up @140% ₱ 48.23
Add: 12% VAT ₱ 9.92
Total ₱ 92.60
TABLE 68: PRICING FOR BUTTERED CHICKEN COMBO

Butter 100 g ₱ 26.25
Ketchup 1/2 1/2 cup ₱ 3.72
Salt 1 tsp. ₱ 0.35
Rice 1 kg ₱ 2.70
Iced Tea 225 g ₱ 9.72
74
Subtotal ₱ 260.97
Subtotal ₱ 296.65
Unit Cost ₱ 37.08
Mark-up @148% ₱ 54.88
Add: 12% VAT ₱ 11.04
Total ₱ 103.00
TABLE 69: PRICING FOR ORIGINAL SQUID

Squid 1 kg ₱ 178.00
Vinegar 1/2 cup ₱ 5.54
Ginger 1 whole ₱ 8.94
Tomatoes 8 pcs ₱ 3.35
Worcestershire Sauce 2 2 tbsp. ₱ 1.41
Salt 1 1 tsp. ₱ 0.12

Pepper 1 1 tsp. ₱ 3.79
Chili Powder 1 1 tsp. ₱ 1.70
Subtotal ₱ 210.46
Subtotal ₱ 236.05
Divide: Total No. of Servings per Batch ₱ 3.00
Unit Cost ₱ 78.68
Mark-up @30% ₱ 23.60
Add: 12% VAT ₱ 12.27
Total ₱ 114.56
TABLE 70: PRICING FOR BUTTERED SQUID

Squid 1 kg ₱ 178.00
Butter 100 g ₱ 26.25
75
Ginger 1 whole ₱ 8.94
Tomatoes 8 pcs ₱ 3.35
Salt 1 tsp. ₱ 0.12

Subtotal ₱ 236.71
Subtotal ₱ 262.30
Unit Cost ₱ 87.43
Mark-up @30% ₱ 26.23
Add: 12% VAT ₱ 13.64
Total ₱ 127.30
TABLE 71: PRICING FOR ORIGINAL ISAW

Isaw 1 kg ₱ 25.00
Vinegar ½ cup ₱ 5.54
Cooking oil 3 tbsp ₱ 4.24
Garlic 1 whole ₱ 4.00
Ketchup 1 cup ₱ 14.06
laurel leaves 6 pcs ₱ 2.00
chili powder 1 tbsp ₱ 5.09
Salt 1 tsp ₱ 0.35
Sugar 1 tbsp ₱ 0.80
subtotal ₱ 83.25
subtotal ₱ 212.93
Unit Cost ₱ 10.65
Mark-up @30% ₱ 3.19
76
Add: 12% VAT ₱ 1.66
Total ₱ 15.50
TABLE 72: PRICING FOR BUTTERED ISAW

INGREDIENTS QUANTITY UNIT PRICE PER PIECE
Isaw 1 kg ₱ 25.00
Butter 100 g ₱ 26.25
Soy Sauce 1/2 cup ₱ 10.50
Vinegar 3 cup ₱ 5.54
salt 1 tsp ₱ 0.35
pepper 1 tsp ₱ 11.37
sugar 1 tbsp ₱ 0.80
Unit Cost ₱ 109.50
Subtotal ₱ 239.18
Unit Cost ₱ 11.96
Mark-up @40% ₱ 4.78
Add: 12% VAT ₱ 2.01
Total ₱ 18.75
TABLE 73: PRICING FOR ORIGINAL TENGA

Tenga 1 kg ₱ 170.00
Vinegar ½ cup ₱ 5.54
salt 1 tsp ₱ 0.35
77
sugar 1 tbsp ₱ 0.80
Subtotal ₱ 228.25
Subtotal ₱ 629.57
Unit Cost ₱ 20.99
Mark-up @20% ₱ 4.20
Add: 12% VAT ₱ 3.02
Total ₱ 28.20
TABLE 74: PRICING FOR BUTTERED TENGA

INGREDIENTS QUANTITY UNIT PRICE PER UNIT
Tenga 1 kg ₱ 170.00
Butter 100 g ₱ 26.25
Salt 1 tsp ₱ 0.35
Sugar 1 tbsp ₱ 0.80
Unit Cost ₱ 254.50
subtotal ₱ 655.82
Unit Cost ₱ 21.86
Mark-up @38% ₱ 8.31
Add: 12% VAT ₱ 3.62
Total ₱ 33.79
78
D.3. PLACE
Figure 50: Kuya Nelson’s BBQ Store
Kuya Nelson’s BBQ will be established along the street of Irid at Barangay
San Martin de Porres Cubao, Quezon City. The location is ideal for our
business because it is accessible to many people and surrounded by different
establishment such as mall, market, terminals, school and hotels. Even
though our main market are the residents, our location has the possibility to
gain passers-by, mall goers and commuters as our customers. Since our
location is in between people with normal and hectic schedule, our business
offers a dine-in and take out services that will match all your schedules. Thus,
making the location a wise and strategic decision for the business.
79
D.4. PROMOTION
The business advertisement will be made through social media (Facebook),
tarpaulin and distribution of fliers. We chose social media because it is the
fastest and most convenient way of reaching out for more customers since a
lot of people nowadays are using social media particularly Facebook.
Tarpaulin and fliers are also created for a more direct and personal
advertisement especially to those people near our location.
Figure 51: Facebook Page
Figure 52: Tarpaulin and Flyers Design
80
E. ANNUAL SALES PLAN AND COST PLAN
SALES PLAN 2019 2020 2021

Demand Gap 685,239 666,426 645,338
% of Market Share 8.34% 8.79% 9.27%
Market Share 57,182 58,579 59,806
In Unit Price In Pesos In Unit Price In Pesos In Unit Price In Pesos
Original Pork Per Stick 33.77% 3,545 22 ₱ 77,985.01 3,631 22 ₱ 79,890.07 3,707 23 ₱ 85,271.73
Original Pork Ala Carte 33.49% 3,515 65 ₱ 228,490.16 3,601 66 ₱ 237,672.97 3,677 68 ₱ 250,006.82
Original Pork Combo 32.74% 3,436 76 ₱ 261,171.00 3,520 78 ₱ 274,591.86 3,594 81 ₱ 291,128.80
Subtotal 100.00% 10,496 ₱ 567,646.17 10,753 ₱ 592,154.90 10,978 ₱ 626,407.34
Buttered Pork Per Stick 33.83% 2,204 27 ₱ 59,506.12 2,258 27 ₱ 60,959.78 2,305 28 ₱ 64,542.34
Buttered Pork Ala Carte 32.93% 2,145 74 ₱ 158,748.20 2,198 76 ₱ 167,021.50 2,244 78 ₱ 175,009.04
Buttered Pork Combo 33.23% 2,165 86 ₱ 186,173.44 2,218 88 ₱ 195,156.78 2,264 90 ₱ 203,774.84
Subtotal 100.00% 6,514 ₱ 404,427.76 6,673 ₱ 423,138.06 6,813 ₱ 443,326.22
Original Chicken Per Stick 33.72% 3,286 56 ₱ 183,989.92 3,366 58 ₱ 195,216.13 3,436 60 ₱ 206,179.77
Original Chicken Ala Carte 33.14% 3,229 82 ₱ 264,808.45 3,308 85 ₱ 281,202.14 3,378 86 ₱ 290,472.64
Original Chicken Combo 33.14% 3,229 93 ₱ 300,331.54 3,308 96 ₱ 317,593.00 3,378 100 ₱ 337,758.88
Subtotal 100.00% 9,744 ₱ 749,129.91 9,982 ₱ 794,011.27 10,192 ₱ 834,411.28
Buttered Chicken Per Stick 33.60% 2,032 64 ₱ 130,038.64 2,081 66 ₱ 137,378.28 2,125 69 ₱ 146,632.53
Buttered Chicken Ala Carte 33.40% 2,020 93 ₱ 187,837.62 2,044 96 ₱ 196,254.69 2,087 100 ₱ 208,716.07
Buttered Chicken Combo 33.00% 1,996 104 ₱ 207,539.35 2,069 107 ₱ 221,393.62 2,112 111 ₱ 234,483.02
Subtotal 100.00% 6,047 ₱ 525,415.61 6,195 ₱ 555,026.59 6,325 ₱ 589,831.61
81
Add-ons
Original Squid 61.71% 5,094 115 ₱ 585,853.29 5,219 119 ₱ 621,040.18 5,328 123 ₱ 655,367.54
Buttered Squid 38.29% 3,162 128 ₱ 404,673.29 3,239 132 ₱ 427,513.86 3,307 137 ₱ 453,005.97
Subtotal 100.00% 8,256 ₱ 990,526.58 8,458 ₱ 1,048,554.04 8,635 ₱ 1,108,373.51
Original Isaw 61.71% 6,701 16 ₱ 107,221.24 6,865 17 ₱ 116,705.54 7,009 17 ₱ 119,151.23

Buttered Isaw 38.29% 4,159 19 ₱ 79,016.53 4,260 19 ₱ 80,946.80 4,350 20 ₱ 86,992.77
Subtotal 100.00% 10,860 ₱ 186,237.77 11,125 ₱ 197,652.33 11,359 ₱ 206,144.00
Original Tenga 61.71% 3,248 29 ₱ 94,194.68 3,327 29 ₱ 96,495.72 3,397 29 ₱ 98,517.90

Buttered Tenga 38.29% 2,016 34 ₱ 68,534.75 2,065 34 ₱ 70,208.96 2,108 35 ₱ 73,788.51
Subtotal 100.00% 5,264 ₱ 162,729.43 5,392 ₱ 166,704.68 5,505 ₱ 172,306.41
NET SALES 57,182 ₱ 3,586,113.24 58,579 ₱ 3,777,241.88 59,806 ₱ 3,980,800.37
SALES PLAN 2022 2023

Demand Gap 624,973 600,724
% of Market Share 9.75% 10.29%
Market Share 60,949 61,788
In Unit Price In Pesos In Unit Price In Pesos
Original Pork Per Stick 33.77% 3,778 24 ₱ 90,679.35 3,830 24 ₱ 91,927.72
Original Pork Ala Carte 33.49% 3,747 70 ₱ 262,277.43 3,798 72 ₱ 273,484.97
Original Pork Combo 32.74% 3,663 83 ₱ 304,017.22 3,713 85 ₱ 315,629.15
Subtotal 100.00% 11,188 ₱ 656,974.00 11,342 ₱ 681,041.85
Buttered Pork Per Stick 33.83% 2,349 29 ₱ 68,124.70 2,381 30 ₱ 71,444.03

Buttered Pork Ala Carte 32.93% 2,287 80 ₱ 182,926.15 2,318 83 ₱ 192,398.64
82
Buttered Pork Combo 33.23% 2,307 93 ₱ 214,590.73 2,339 96 ₱ 224,562.55
Subtotal 100.00% 6,943 ₱ 465,641.58 7,039 ₱ 488,405.22
Original Chicken Per Stick 33.72% 3,502 62 ₱ 217,123.30 3,550 64 ₱ 227,212.81

Original Chicken Ala Carte 33.14% 3,442 91 ₱ 313,233.43 3,490 95 ₱ 331,503.73
Original Chicken Combo 33.14% 3,442 103 ₱ 354,538.94 3,490 107 ₱ 373,377.88
Subtotal 100.00% 10,386 ₱ 884,895.67 10,529 ₱ 932,094.42
Buttered Chicken Per Stick 33.60% 2,166 71 ₱ 153,765.72 2,196 74 ₱ 162,469.18

Buttered Chicken Ala Carte 33.40% 2,153 103 ₱ 221,740.79 2,182 107 ₱ 233,523.30
Buttered Chicken Combo 33.00% 2,127 115 ₱ 244,609.70 2,156 119 ₱ 256,602.50
Subtotal 100.00% 6,446 ₱ 620,116.20 6,534 ₱ 652,594.98
Add-ons
Original Squid 61.71% 5,430 128 ₱ 695,039.89 5,505 133 ₱ 732,132.18
Buttered Squid 38.29% 3,370 142 ₱ 478,510.69 3,416 148 ₱ 505,595.39
Subtotal 100.00% 8,800 ₱ 1,173,550.58 8,921 ₱ 1,237,727.57
Original Isaw 61.71% 7,143 17 ₱ 121,427.90 7,241 17 ₱ 123,099.58

Buttered Isaw 38.29% 4,433 20 ₱ 88,654.97 4,494 21 ₱ 94,369.25
Subtotal 100.00% 11,576 ₱ 210,082.87 11,735 ₱ 217,468.83
Original Tenga 61.71% 3,462 29 ₱ 100,400.32 3,510 29 ₱ 101,782.52

Buttered Tenga 38.29% 2,149 35 ₱ 75,198.41 2,178 36 ₱ 78,411.76
Subtotal 100.00% 5,611 ₱ 175,598.73 5,688 ₱ 180,194.28
NET SALES 60,949 ₱ 4,186,859.65 61,788 ₱ 4,389,527.14
83
COST PLAN 2019 2020 2021 2022 2023
Item Unit Cost % Mark up Add: Mark up Price Before VAT Add: 12% VAT Selling Price
Original Pork Per Stick ₱ 14.62 30% ₱ 4.39 ₱ 19.01 ₱ 2.28 ₱ 22.00 ₱ 22.00 ₱ 23.00 ₱ 24.00 ₱ 24.00
Original Pork Ala Carte ₱ 14.72 289% ₱ 42.54 ₱ 57.25 ₱ 6.87 ₱ 65.00 ₱ 66.00 ₱ 68.00 ₱ 70.00 ₱ 72.00
Original Pork Combo ₱ 15.07 350% ₱ 52.73 ₱ 67.79 ₱ 8.14 ₱ 76.00 ₱ 78.00 ₱ 81.00 ₱ 83.00 ₱ 85.00
Buttered Pork Per Stick ₱ 15.55 50% ₱ 7.78 ₱ 23.33 ₱ 2.80 ₱ 27.00 ₱ 27.00 ₱ 28.00 ₱ 29.00 ₱ 30.00
Buttered Pork Ala Carte ₱ 15.65 320% ₱ 50.07 ₱ 65.72 ₱ 7.89 ₱ 74.00 ₱ 76.00 ₱ 78.00 ₱ 80.00 ₱ 83.00
Buttered Pork Combo ₱ 15.99 375% ₱ 59.98 ₱ 75.97 ₱ 9.12 ₱ 86.00 ₱ 88.00 ₱ 90.00 ₱ 93.00 ₱ 96.00
Original Chicken Per Stick ₱ 32.90 50% ₱ 16.45 ₱ 49.35 ₱ 5.92 ₱ 56.00 ₱ 58.00 ₱ 60.00 ₱ 62.00 ₱ 64.00
Original Chicken Ala Carte ₱ 33.24 120% ₱ 39.88 ₱ 73.12 ₱ 8.77 ₱ 82.00 ₱ 85.00 ₱ 86.00 ₱ 91.00 ₱ 95.00
Original Chicken Combo ₱ 34.45 140% ₱ 48.23 ₱ 82.68 ₱ 9.92 ₱ 93.00 ₱ 96.00 ₱ 100.00 ₱ 103.00 ₱ 107.00
Buttered Chicken Per Stick ₱ 35.53 60% ₱ 21.32 ₱ 56.85 ₱ 6.82 ₱ 64.00 ₱ 66.00 ₱ 69.00 ₱ 71.00 ₱ 74.00
Buttered Chicken Ala Carte ₱ 35.87 130% ₱ 46.63 ₱ 82.49 ₱ 9.90 ₱ 93.00 ₱ 96.00 ₱ 100.00 ₱ 103.00 ₱ 107.00
Buttered Chicken Combo ₱ 37.08 148% ₱ 54.88 ₱ 91.96 ₱ 11.04 ₱ 104.00 ₱ 107.00 ₱ 111.00 ₱ 115.00 ₱ 119.00
Add-ons
Original Squid ₱ 78.68 30% ₱ 23.60 ₱ 102.29 ₱ 12.27 ₱ 116.00 ₱ 120.00 ₱ 124.00 ₱ 128.00 ₱ 133.00
Buttered Squid ₱ 87.43 30% ₱ 26.23 ₱ 113.66 ₱ 13.64 ₱ 128.00 ₱ 133.00 ₱ 138.00 ₱ 143.00 ₱ 148.00
Original Isaw ₱ 10.65 30% ₱ 3.19 ₱ 13.84 ₱ 1.66 ₱ 16.00 ₱ 17.00 ₱ 17.00 ₱ 17.00 ₱ 17.00
Buttered Isaw ₱ 11.96 40% ₱ 4.78 ₱ 16.74 ₱ 2.01 ₱ 19.00 ₱ 19.00 ₱ 20.00 ₱ 20.00 ₱ 21.00
Original Tenga ₱ 20.99 20% ₱ 4.20 ₱ 25.18 ₱ 3.02 ₱ 29.00 ₱ 29.00 ₱ 29.00 ₱ 29.00 ₱ 29.00
Buttered Tenga ₱ 21.86 38% ₱ 8.31 ₱ 30.17 ₱ 3.62 ₱ 34.00 ₱ 34.00 ₱ 35.00 ₱ 35.00 ₱ 36.00
84
VI. BUSINESS PROCESS WORKFLOW
Figure 53: Business Workflow
85
VII. BUSINESS REQUIREMENT
A. BUSINESS ORGANIZATION
STORE
SUPERVISOR
BOOKKEEPER
(ON-CALL)
COOK (2)
SERVICE
CREW (2)
Figure 54: Business Organization
B. STAFFING AND COSTING
The restaurant will be hiring five (5) employees which includes a store supervisor,
two (2) cooks, and two (2) service crews. The cooks and service crews must be
at the store by 9:00 am to prepare all the needed ingredients for the day, clean
and prepare customer area and they must complete their 12-hour duty by
9:00pm. Meanwhile, the store supervisor should also be in store by 9:00 am to
9:00 pm to complete his 12-hour duty. Nonetheless, all of them are eligible to
13th month pay and benefits like SSS, PhilHealth, and Pag-IBIG.
86
MONTHLY WAGE OF REGULAR EMPLOYEES
Table 75: Monthly Wage of Regular Employees
WORKING WORKING
RATE PER DAILY MONTHLY
POSITION NUMBER HOURS PER HOURS PER
HOUR WAGE WAGE
DAY MONTH
Store
1 ₱ 62.50 ₱ 750.00 12 288 ₱ 18,000.00
Supervisor
Cook 2 ₱ 45.00 ₱ 540.00 12 288 ₱ 12,960.00
Service Crew 2 ₱ 45.00 ₱ 540.00 12 288 ₱ 12,960.00
WAGE OF ON-CALL EMPLOYEE
Table 76: Wage of On-call Employees
POSITION ACCOUNTING PERIOD YEARLY WAGE

BOOKKEEPER 4 (QUARTERLY) ₱ 30,000,00
B.1. HIRING
Position: Store Supervisor (1)
Job Description:
 Manages and supervises the over-all daily activities in the restaurant.
 Pleases customers by providing a pleasant dining experience.
 Accomplishes restaurant human resource objectives by recruiting,
selecting, orienting, training, assigning, scheduling, coaching, counseling
employees.
 Achieves restaurant operational objectives by contributing information and
recommendations to strategic plans and reviews.
87
 Maintains ambiance by controlling lighting, background music and utensil
quality and placement, monitoring food presentation and service.
Job Qualification:
 Must be a college graduate.
 Should have at least 2 years of experience in managerial/supervisory.
 With excellent communication skills and strong customer service skills.
 With ability to motivate and manage staff to keep calm under pressure.
 Must know the Standard Procedure (Food safety, Clean and Sanitation,
Proper Attire).
Position: Bookkeeper (On-call) (1)
Job Description:
 Maintains subsidiary accounts by verifying, allocating, and posting
transactions.
 Balances general ledger by preparing a trial balance, reconciling entries.
 Prepares financial reports by collecting, analyzing, and summarizing
account information and trends.
 Maintains historical record by filing documents.
Job Qualification:
 Must be a graduate of Bachelor of Science in Accountancy.
 At least 2 years of work experience in being accountant/bookkeeper.
 Able to analyze information dealing with complexity.
88
 Must be available when requested.
Position: Cook (2)
Job Description:
 Responsible for preparing and making sure that the dishes are well-served.
 Inspect food and preparation and serving area to ensure observance of
safe, sanitary food handling practices.
 Estimate expected food consumption and procure food from storage.
Job Qualification:
 At least a graduate of any 2-year course.
 Must have at least 2 years of experience in related field.
 Should be good at multi-tasking jobs and has a wide knowledge on every
food he/she would prepare.
Position: Service Crew (2)
Job Description:
 Responsible for providing services to the customers.
 Performs general cleaning duties, including sweeping, mopping and
cleaning tables.
 Welcome and assists the costumers.
 Must know how to operate the cash register.
89
Job Qualification:
 At least a high school graduate.
 Has good hospitality skills and can do multi-tasking jobs.
 Has a pleasing personality.
 Must have good communication skills and possess honesty at all times.
B.2. ORGANIZATIONAL POLICIES
The management formulate the following policies to establish a healthy
working environment for the employees and to provide a quality service to
the customers. Employees are expected to observe the following rules with
utmost diligence. Any violation of the policies mentioned below shall be
subject to disciplinary action, up to termination.
a. Food Safety/Sanitation
o Employees, especially those who are assigned in the kitchen,
should wash their hands before coming into contact with the foods
to avoid contamination.
o Make sure that the utensils to be used for cooking and for serving
the customers are properly sanitized.
o Foods must be stored correctly in a proper temperature.
b. Attendance
o Employees are expected to arrive two hours early before the
opening time to prepare the place and meals to be served.
90
o Employees who will be late and absent must notify the manager in
advance.
o Tardiness of 30 minutes and above will result to deduction of hourly
rate.
o Five consecutive absences without prior notice will lead to
automatic termination.
c. Dress Code
o During working hours, employees must be dress appropriately with
the designated uniform of the restaurant.
o Inside the kitchen, hairnet and cooking face mask must be worn at
all times.
o Female employees must keep their hair in bun at all times.
d. Employee Benefits
o Employees will be provided with SSS, Philhealth and PAG-IBIG
contributions.
o Eligible employees will be granted with a 13th month pay equivalent
to one (1) month’s pay provided that they worked for at least one (1)
month during a calendar year.
e. Payment Procedure
o Employees’ salary will be deposited in their bank account on the
15th and 30th day of the month. If the day lands on a holiday, the
money will be deposited on the closest business day before the
holiday.
91
f. General Conduct
o Employees are must be courteous around the customers as well as
other employees.
o Employees must be diligent in performing their tasks.
o Honesty must be practiced especially when dealing with financial
related tasks.
o Cigarette smoking, alcoholic drinks and prohibited drugs are strictly
not allowed.
o All employees should maintain proper hygiene and cleanliness.
B.3. HIRING PROCESS
Table 77: Hiring Process
Advertisement of the job vacancies through online site,

1 Post a job
posters and flyers.
Those who submitted their resume will be evaluated if they
2 Applicant Screening
met the criteria for the position they are applying for.
Applicants will be scheduled for interview to further assess
3 Interview
their qualification for the job.
The applicants who passed their interview will be required
4 Completion of Requirements
to submit certain documents such as NBI, Medical, SSS, etc.
Qualified applicants will undergo an orientation and a two
5 Training and Orientation weeks training to familiarize with the process and
operations of the business.
Starting date will be given to the applicants after they
6 Hired
successfully completed the training.
92
B.4. UNIFORM REQUIREMENTS
Figure 55: Employee Uniform
93
C. SPACE REQUIREMENTS
Figure 56: Floor Plan of Kuya Nelson’s BBQ
94
D. EQUIPMENT REQUIREMENTS
Table 78: Leasehold Improvements

DEFINITION QUANTITY UNIT
PICTURE NAME TOTAL
/USES PER YEAR COST
Use to
Stainless
advertise and
Acrylic
promote the 1 ₱1,000.00 ₱1,000.00
Panaflex
brand name
Signage
and its product
Use for
Standee presentation of
Menu food and 1 ₱250.00 ₱250.00
Board beverages
offered
White
1 ₱2,123.00 ₱2,123.00
Paint(16L)
Royal Blue
Used to add 3 ₱219.00 ₱657.00
Paint (1L)
color on the
Yellow walls 2 ₱250.00 ₱500.00
Paint (1L)
Red Paint
3 ₱229.00 ₱687.00
(1L)
Paint brush 3 ₱75.00 ₱225.00

Used to spread
Paint Roller the paint
Brush (2 evenly 2 ₱191.00 ₱191.00
pcs.)
Ceiling Use to lighten

3 ₱999.00 ₱2,997.00
Lamp up the place
Wood
Use to replace
Ceiling 30 ₱252.00 ₱7,560.00
the ceiling
Panels
Use for the

Glass Door 1 ₱40,138.50 ₱40,138.50
storefront
₱56,328.50
*source: olx.com.ph; lazada
95
Table 79: Machineries & Equipment
PICTURE NAME TOTAL
/USES PER YEAR COST
Use to store
Solid top ingredients that
1 ₱ 15,950.00 ₱ 15,950.00
chest freezer needs to be
freezed
Rice cooker
Use to cook rice 1 ₱ 3,698.00 ₱ 3,698.00
(23 cups)
Use to roast ₱ 22,

Built in oven 2 ₱ 45,996.00
meat and others 998.00
Premium For air

1 ₱ 37,598.00 ₱ 37,598.00
inverter conditioning
remove gasses,
Range hood odors, heat and 1 ₱ 3,500.00 ₱ 3,500.00
steam
Use to register
and calculate
cash register 1 ₱ 12,394.00 ₱ 12,394.00
the
Transactions
A portable
Fire device
1 ₱ 1,932.00 ₱ 1,932.00
extinguisher that use to
extinguish fire
for surveillance
CCTV 4
and security 1 ₱ 9,999.00 ₱ 9,999.00
Channel
purposes
96
Use for
retaining
Laptop and analyzing 1 ₱ 13,999.00 ₱ 13,999.00
inventories and
transactions
TOTAL ₱ 145,066.00
*sources: Abenson, Lazada
Table 80: Furnitures & Fixtures

PICTURE NAME TOTAL
/USES PER YEAR COST
Where
Tables &
customers dine 5 ₱ 6,995.00 ₱ 34,975.00
Chairs
and eat
Kitchen Storage for

1 ₱ 4,500.00 ₱ 4,500.00
Cabinet ingredients
Dish rack Dish organizer 1 ₱ 450.00 ₱ 450.00
Stainless For preparation

1 ₱ 18,000.00 ₱ 18,000.00
table purposes
TOTAL ₱ 57,925.00
*sources: Lazada, Abenson
97
Table 81: Kitchen Tools
PICTURE NAME TOTAL
/USES PER YEAR COST
Used for
Pan set 1 ₱ 1,299.00 ₱ 1,299.00
cooking food
tong set used to grip and

1 ₱ 461.00 ₱ 461.00
(2pcs) lift objects
12 pcs cutlery
Used to cut food 1 ₱ 3,200.00 ₱ 3,200.00
set
used primarily
Measuring to measure the
1 ₱ 209.75 ₱ 209.75
cup volume of
ingredients
Used for
Squeeze
dispensing a 1 ₱ 200.00 ₱ 200.00
bottles
fluid
chopping Used in
2 ₱ 149.00 ₱ 298.00
board preparing food
for mixing
stainless bowl ingredients 3 ₱ 100.00 ₱ 300.00
together in
used to cover
the hand when
pot holder 2 ₱ 99.75 ₱ 199.50
holding
hot equipments
98
used to measure
weighing the weight of
1 ₱ 289.00 ₱ 289.00
scale ingredients and
other food
Used to spread
bbq brush
sauce on 2 ₱ 69.75 ₱ 139.50
2 pcs
barbecue
used for
Food tray 5 ₱ 70.00 ₱ 350.00
carrying items
Cooking Makes meal

1 ₱ 450.00 ₱ 450.00
utensils set preparation
shield the
wearer's
Apron garments from 5 ₱ 235.00 ₱ 1,175.00
food splatters
and stains
Hairnet worn to keep

3 ₱ 100.00 ₱ 300.00
12 pcs. hair contained
Plastic gloves Used when

5 ₱ 24.00 ₱ 120.00
100 pcs preparing food
Used for
Face mask sanitation 10 ₱ 35.00 ₱ 350.00
purposes
Spoon and Used in cooking

2 ₱ 328.00 ₱ 656.00
Fork 24pcs set or serving
12 pcs plates Used for plating

2 ₱ 1,000.00 ₱ 2,000.00
set meals
99
6 pcs Used for water
4 ₱ 250.00 ₱ 1,000.00
glassware and soda
TOTAL ₱ 12,996.75
*sources: Lazada, SM Supermarket
Table 82: Office Supplies

PICTURE NAME TOTAL
/USES PER YEAR COST
Used for writing,
Bond Paper printing, typing
1 ₱ 219.75 ₱ 219.75
500 Sheets and
photocopying
Used to keep
Tape 5 ₱ 9.00 ₱ 45.00
things in place
Tape
Dispenses tape 1 ₱ 130.00 ₱ 130.00
Dispenser
Attach pieces of
Stapler 1 ₱ 89.75 ₱ 89.75
paper together
A wire used for

Staples 3 ₱ 9.00 ₱ 27.00
stapling paper
cutting various
Scissors 3 ₱ 22.00 ₱ 66.00
materials
100
Used to record
Ledger financial 1 ₱ 32.75 ₱ 32.75
transactions
Used as a
Cork Board bulletin 1 ₱ 309.75 ₱ 309.75
Board
Ballpen Used for writing 20 ₱ 8.25 ₱ 165.00
Used to stick up
Sticky note 2 ₱ 36.75 ₱ 73.50
Memos
keep
File Organizer documents in 1 ₱ 385.00 ₱ 385.00
place
Marker Used for writing 2 ₱ 32.75 ₱ 65.50
Paper for
Receipt Roll receipt of 10 ₱ 18.00 ₱ 180.00
customers
TOTAL ₱ 1,789.00
*source: national bookstore
101
Table 83: Cleaning Supplies

PICTURE NAME TOTAL
/USES PER YEAR COST
Used for
Tissue
cleaning and 10 ₱ 151.75 ₱ 1,517.75
12 rolls
wiping surfaces
Broom & Used to sweep

1 ₱ 225.00 ₱ 225.00
Dustpan up dirt
Used to soak up
Mop with
water and to 1 ₱ 650.00 ₱ 650.00
rinsing bucket
clean floors
Used for
Sponge &
cleaning 10 ₱ 19.00 ₱ 190.00
Scouring Pad
Dishes
Dishwashing
Used to clean
Liquid 2pc 5 ₱ 95.00 ₱ 475.00
dishes
500ml
A piece of fabric
Rags by 10 used for 2 ₱ 29.75 ₱ 59.50
cleaning
Used to protect
Rubber
hands while 3 ₱ 59.75 ₱ 179.25
Gloves
cleaning
A container for
Trash Can temporarily 3 ₱ 100.00 ₱ 300.00
storing of waste
102
disposable bag
Garbage Bag
used to contain 3 ₱ 150.00 ₱ 450.00
100 pcs
garbage
Used to clean
Hand Soap 2 ₱ 45.50 ₱ 91.00
hands
TOTAL ₱ 4,137.25
*source: SM Supermarket
Table 84: Packaging Supplies

DEFINITION QUANTITY TOTAL
PICTURE NAME UNIT COST
/USES PER YEAR
Paper bag
4.5cm x 3.15 Used for
5 ₱ 2,000.00
cm x 9.67 cm takeout ₱ 400.00
(1000 pcs) orders
Used for
Food Box 10
takeout ₱ 2,000.00 ₱ 20,000.00
(600 pcs)
meals
TOTAL 22,000.00
*source: shopee.com
103
E. DEPRECIATION COST
Table 85: Depreciation of Leasehold Improvements

Estimated
Item Quantity Unit Cost Total Cost Useful Life Depreciation
(Years)
Signage 1 1,000.00 1,000.00 5 ₱ 200.00
Standee
Menu 1 250.00 250.00 5 ₱ 50.00
Board
Paint 1 350.00 350.00 5 ₱ 70.00
Paint
3 75.00 225.00 5 ₱ 45.00
Brush
Paint
Roller 2 191.00 191.00 5 ₱ 38.20
Brush
Ceiling
3 999.00 2,997.00 5 ₱ 599.40
Lamp
Wood
Ceiling 30 252.00 7,560.00 10 ₱ 756.00
Panels
Glass Door 1 40,138.50 40,138.50 10 ₱ 4.013.85
TOTAL 56,328.50 ₱ 5,772.45
104
Table 86: Depreciation of Machineries & Equipments
Estimated
Item Quantity Unit Cost Total Cost Depreciation
Useful Life (Years)
chest freezer 1 ₱ 15,950.00 ₱ 15,950.00 10 ₱ 1,595.00
Rice cooker 1 3,698.00 3,698.00 10 369.80
Built in oven 2 22, 998.00 45,996.00 10 4,599.60
Premium inverter 1 37,598.00 37,598.00 10 3,759.80
Range hood 1 3,500.00 3,500.00 5 700.00

cash register 1 12,394.00 12,394.00 5 2,478.80
CCTV 4 Channel 1 9,999.00 9,999.00 5 1,999.80
Fire extinguisher 1 1,932.00 1,932.00 5 386.40
Laptop 1 13,999.00 13,999.00 10 1,399.90
TOTAL ₱145,066.00 ₱17,289.10
Table 87: Depreciation of Furnitures & Fixtures
Estimated
Item Quantity Unit Cost Total Cost Depreciation
Useful Life (Years)
Tables & Chairs 5 ₱ 6,995.00 ₱ 34975.00 10 ₱ 3497.50
Kitchen Cabinet 1 4,500.00 4,500.00 10 450.00
Dish rack 1 450.00 450.00 5 90.00

Stainless table 1 18,000.00 18,000.00 10 1,800.00
TOTAL ₱ 57,925.00 ₱5,837.50
105
F. BUSINESS INPUTS
1. Original Pork BBQ
Ingredients:
 1 kg Pork  6 cloves garlic
 1 cup soy sauce  ¼ cup sugar
 ½ cup ketchup  1 tsp chili powder
 2 tbsp Worcestershire  1 tsp salt
 6 pcs calamansi  1 tsp pepper
Procedures:
1. Slice the pork into thin sizes.
2. Combine soy sauce, ketchup, Worcestershire sauce, calamansi, garlic,
sugar, chili powder, salt and pepper for marinating.
3. Marinate the pork for 4 hours or overnight for better result.
4. Skewer the pork into bamboo sticks.
5. Pre-cooked skewered pork to preheated oven for about 20 minutes. Apply
the remaining marinade once in a while.
6. Preheat the pork barbecue for another 5 minutes before serving.
Buttered Pork BBQ
Ingredients:
 1 kg Pork  100 g butter
106
 ½ cup ketchup  1 tsp chili powder
 2 tbsp Worcestershire  1 tsp salt
 6 pcs calamansi  1 tsp pepper
 6 cloves garlic
Procedures:
1. Slice the pork into thin sizes.
2. Melt the butter in the pan and sauté garlic on it.
3. Combine sautéed butter, soy sauce, ketchup, Worcestershire sauce,
calamansi, garlic, sugar, chili powder, salt and pepper for marinating.
5. Pre-cooked skewered pork to preheated oven for about 20 minutes. Apply
the remaining marinade once in a while.
6. Preheat the pork barbecue for another 5 minutes before serving.
2. Original Chicken BBQ
Ingredients:
 1 kg chicken  6 cloves garlic
 ½ cup ketchup  1 tsp salt
 2 tbsp Worcestershire  1 tsp pepper
 6 pcs calamansi
107
Procedures:
1. Combine soy sauce, ketchup, Worcestershire sauce, calamansi, garlic,
sugar, chili powder, salt and pepper for marinating.
2. Marinate the chicken for 4 hours or overnight for better result.
3. Skewer the chicken into bamboo sticks.
4. Pre-cooked skewered chicken to preheated oven for about 20 minutes.
Apply the remaining marinade once in a while.
5. Preheat the chicken barbecue for another 5 minutes before serving.
Buttered Chicken BBQ
Ingredients:
 1 kg chicken  6 pcs calamansi
 100 g butter  6 cloves garlic
 ½ cup ketchup  1 tsp salt
 2 tbsp Worcestershire  1 tsp pepper
Procedures:
2. Combine sautéed butter, soy sauce, ketchup, Worcestershire sauce,
calamansi, garlic, sugar, chili powder, salt and pepper for marinating.
4. Skewer the chicken into bamboo sticks.
108
5. Pre-cooked skewered chicken to preheated oven for about 20 minutes.
Apply the remaining marinade once in a while.
6. Preheat the chicken barbecue for another 5 minutes before serving.
3. Original Stuffed Squid
Ingredients:
Filling:
 1 kg Squid  1 onion
 2 tomatoes
Marinade:
 ½ cup honey  ½ ginger
 1 tbsp sugar  1 tsp chili powder
 ½ cup vinegar  1 tsp salt
 6 cloves garlic  1 tsp pepper
Procedures:
1. In a bowl, combine tomatoes, onion garlic and bell pepper. Season with
salt and pepper to taste.
2. For the marinade, combine honey, sugar, vinegar, garlic, ginger, and chili
powder. Stir together until sugar and salt are dissolved.
109
3. In a bowl, place prepared squid and add marinade. Cover and marinate
for at least 1 hour. Drain squid, reserving liquid. In a saucepan, boil
reserved marinade for about 7-10 minutes or until reduced.
4. Divide tomato-onion mixture and stuff each of the squid.
5. Pre-cooked stuffed squid to preheated oven for about 20 minutes. Apply
the marinade once in a while.
6. Preheat the stuffed squid for another 5 minutes before serving.
Buttered Stuffed Squid
Ingredients:
Filling:
 1 kg Squid  1 onion
 2 tomatoes
Marinade:
 100 g butter  ½ cup vinegar  1 tsp chili
 ½ cup honey  6 cloves garlic powder
 1 tbsp sugar  ½ ginger  1 tsp salt
 1 tsp pepper
Procedures:
1. In a bowl, combine tomatoes, onion, garlic, bell pepper. Season with salt
and pepper to taste.
110
3. For the marinade, combine sautéed butter, honey, sugar, vinegar, garlic,
ginger, and chili powder. Stir together until sugar and salt are dissolved.
4. In a bowl, place prepared squid and add marinade. Cover and marinate
for at least 1 hour. Drain squid, reserving liquid. In a saucepan, boil
reserved marinade for about 7-10 minutes or until reduced.
5. Divide tomato-onion mixture and stuff each of the squid.
6. Pre-cooked stuffed squid to preheated oven for about 20 minutes. Apply
the marinade once in a while.
7. Preheat the stuffed squid for another 5 minutes before serving.
4. Original Isaw (Chicken Intestines)
Ingredients:
 1 kg Isaw (Chicken Intestines)  6 pcs laurel leaves
 1 cup soy sauce  1 tbsp chili powder
 ½ cup vinegar  1 tbsp sugar
 3 tbsp cooking oil  1 tsp salt
 1 whole garlic  1tsp pepper
 1cup ketchup
Procedures:
1. Boil water in a cooking pot and put the salt, pepper and laurel leaves.
2. While boiling, combine cooking oil, soy sauce, sugar and ketchup, for
marinating.
111
3. Add the intestines on the boiling water then simmer for a few minutes.
4. Add vinegar then simmer up to 30 minutes or until the intestines are
tender.
5. Allow to cool before skewering it on bamboo sticks.
6. Cooked the skewered chicken intestines to preheated oven until brown not
burned. Apply the marinate once in a while.
Buttered Isaw (Chicken Intestines)
Ingredients:
 1 kg Isaw (Chicken Intestines)  1cup ketchup
 100 g butter  6 pcs laurel leaves
Procedures:
1. Boil water in a cooking pot and put the salt, pepper, and laurel leaves.
2. While boiling, melt the butter in the pan and sauté garlic on it.
3. Add the intestines on the boiling then simmer for a few minutes.
4. Combine cooking oil, soy sauce, ketchup, sugar and sautéed butter for
marinating.
112
5. Add vinegar then simmer up to 30 minutes or until the intestines are
tender.
7. Cooked the skewered chicken intestines to preheated oven until brown not
burned. Apply the marinate once in a while.
5. Original Tenga (Pig Ears)
Ingredients:
 1 kg Tenga (Pig Ears)  6 pcs laurel leaves
 1cup ketchup
Procedures:
1. Boil water in a cooking pot and put the salt, pepper and laurel leaves.
2. While boiling, combine cooking oil, soy sauce, sugar and ketchup, for
marinating.
3. Add the pig ears on the boiling water then simmer for a few minutes.
4. Add vinegar then simmer up to 30 minutes or until the pig ears are tender.
5. Allow to cool before cutting into thin cubes then skewer it on bamboo
sticks.
113
6. Cooked the skewered pig ears to preheated oven until brown not burned.
Apply the marinate once in a while.
Buttered Tenga (Pig Ears)
Ingredients:
 1 kg Tenga (Pig Ears)  1cup ketchup
 100 g butter  6 pcs laurel leaves
 1 whole garlic
 1 tsp pepper
Procedures:
1. Boil water in a cooking pot and put the salt, pepper, and laurel leaves.
2. While boiling, melt the butter in the pan and sauté garlic on it.
3. Combine cooking oil, soy sauce, ketchup, sugar and sautéed butter for
marinating.
4. Add the pig ears to the boiling water then simmer for a few minutes.
5. Add vinegar then simmer up to 30 minutes or until the pig ears are tender.
7. Cooked the skewered pig ears to preheated oven until brown not burned.
Apply the marinate once in a while
114
MATERIAL COST 2019
ORIGINAL PORK BBQ 2019
ENDING
USED USED SPOILAGE SPOILAGE COGAS IN ENDING
ITEM UNIT PRICE/PC PIECES TOTAL COST COGAS BALANCE
PURCHASE AMOUNT UNIT EXPENSE UNIT BALANCE
AMOUNT
Pork 1 kg 8.93 10,496 93,733.45 9,977.94 89,103.02 209.93 1,874.67 10,286.54 91,858.78 308.60 2,755.76
Soy Sauce 1 cup 0.38 10,496 3,988.66 9,977.94 3,791.62 209.93 79.77 10,286.54 3,908.88 308.60 117.27
Calamansi 6 pcs 0.11 10,496 1,154.61 9,977.94 1,097.57 209.93 23.09 10,286.54 1,131.52 308.60 33.95
Brown Sugar 500 grams 0.10 10,496 1,049.65 9,977.94 997.79 209.93 20.99 10,286.54 1,028.65 308.60 30.86
Garlic 6 cloves 0.07 10,496 734.75 9,977.94 698.46 209.93 14.70 10,286.54 720.06 308.60 21.60
Ketchup 1/2 cup 0.13 10,496 1,364.54 9,977.94 1,297.13 209.93 27.29 10,286.54 1,337.25 308.60 40.12
Worcestershire
2 tbsp. 0.15 10,496 1,574.47 9,977.94 1,496.69 209.93 31.49 10,286.54 1,542.98 308.60 46.29
Sauce
Salt 1 tsp. 0.01 10,496 104.96 9,977.94 99.78 209.93 2.10 10,286.54 102.87 308.60 3.09
Pepper 1 tsp. 0.41 10,496 4,303.55 9,977.94 4,090.96 209.93 86.07 10,286.54 4,217.48 308.60 126.52
Chili powder 1 tsp. 0.18 10,496 1,889.36 9,977.94 1,796.03 209.93 37.79 10,286.54 1,851.58 308.60 55.55
TOTAL ₱10.47 104,965 ₱109,898.01 99,779.41 ₱104,469.05 2,099.29 ₱2,197.96 102,865.38 ₱107,700.05 3,085.96 ₱3,231.00
BUTTERED PORK BBQ 2019
ENDING
AMOUNT
Pork 1 kg 8.93 6,514 58,169.88 6,192.19 55,296.28 130.28 1,163.40 6,383.70 57,006.48 191.51 1,710.19
Soy Sauce 1 cup 0.38 6,514 2,475.31 6,192.19 2,353.03 130.28 49.51 6,383.70 2,425.81 191.51 72.77
Calamansi 6 pcs 0.11 6,514 716.54 6,192.19 681.14 130.28 14.33 6,383.70 702.21 191.51 21.07
Brown Sugar 500 g 0.10 6,514 651.40 6,192.19 619.22 130.28 13.03 6,383.70 638.37 191.51 19.15
Garlic 6 cloves 0.07 6,514 455.98 6,192.19 433.45 130.28 9.12 6,383.70 446.86 191.51 13.41
115
Ketchup 1/2 cup 0.13 6,514 846.82 6,192.19 804.99 130.28 16.94 6,383.70 829.88 191.51 24.90
worchestire
2 tbsp. 0.15 6,514 977.10 6,192.19 928.83 130.28 19.54 6,383.70 957.56 191.51 28.73
sauce
salt 1 tsp. 0.01 6,514 65.14 6,192.19 61.92 130.28 1.30 6,383.70 63.84 191.51 1.92
pepper 1 tsp. 0.41 6,514 2,670.73 6,192.19 2,538.80 130.28 53.41 6,383.70 2,617.32 191.51 78.52
Chili powder 1 tsp. 0.18 6,514 1,172.52 6,192.19 1,114.59 130.28 23.45 6,383.70 1,149.07 191.51 34.47
Butter 200g 0.93 6,514 6,058.01 6,192.19 5,758.74 130.28 121.16 6,383.70 5,936.84 191.51 178.11
TOTAL ₱11.40 71,654 ₱74,259.42 68,114.12 ₱70,591.00 1,433.08 ₱1,485.19 70,220.75 ₱72,774.23 2,106.62 ₱2,183.23
ORIGINAL CHICKEN BBQ 2019
ENDING
AMOUNT
Chicken 1 kg 22.38 9,744 218,028.20 9,262.91 207,257.61 194.89 4,360.56 9,549.39 213,667.64 286.48 6,410.03
Soy Sauce 1 cup 1.31 9,744 12,734.00 9,262.91 12,104.94 194.89 254.68 9,549.39 12,479.32 286.48 374.38
Calamansi 6 pcs 0.38 9,744 3,654.10 9,262.91 3,473.59 194.89 73.08 9,549.39 3,581.02 286.48 107.43
Brown Sugar 1/4 cup 0.35 9,744 3,410.50 9,262.91 3,242.02 194.89 68.21 9,549.39 3,342.29 286.48 100.27
Garlic 6 cloves 0.25 9,744 2,436.07 9,262.91 2,315.73 194.89 48.72 9,549.39 2,387.35 286.48 71.62
Ketchup 1/2 cup 0.47 9,744 4,531.09 9,262.91 4,307.25 194.89 90.62 9,549.39 4,440.47 286.48 133.21
Worcestershire
2 tbsp. 0.53 9,744 5,138.47 9,262.91 4,884.63 194.89 102.77 9,549.39 5,035.70 286.48 151.07
Sauce
Salt 1 tsp. 0.04 9,744 428.78 9,262.91 407.60 194.89 8.58 9,549.39 420.20 286.48 12.61
Pepper 1 tsp. 1.42 9,744 13,851.10 9,262.91 13,166.86 194.89 277.02 9,549.39 13,574.08 286.48 407.22
Chili Powder 1 tsp. 0.64 9,744 6,197.36 9,262.91 5,891.21 194.89 123.95 9,549.39 6,073.41 286.48 182.20
TOTAL ₱27.75 97,443 ₱270,409.66 92,629.10 ₱257,051.43 1,948.86 ₱5,408.19 95,493.92 ₱265,001.47 2,864.82 ₱7,950.04
BUTTERED CHICKEN BBQ 2019
116
ENDING
AMOUNT
Chicken 1 kg 22.38 6,047 135,305.74 5,748.45 128,621.63 120.94 2,706.11 5,926.24 132,599.62 177.79 3,977.99
Butter 100 g 3.28 6,047 19,842.32 5,748.45 18,862.11 120.94 396.85 5,926.24 19,445.48 177.79 583.36
Soy Sauce 1 cup 1.31 6,047 7,902.57 5,748.45 7,512.18 120.94 158.05 5,926.24 7,744.52 177.79 232.34
Calamansi 6 pcs 0.38 6,047 2,267.69 5,748.45 2,155.67 120.94 45.35 5,926.24 2,222.34 177.79 66.67
Brown Sugar 1/4 cup 0.35 6,047 2,116.51 5,748.45 2,011.96 120.94 42.33 5,926.24 2,074.18 177.79 62.23
Garlic 6 cloves 0.25 6,047 1,511.80 5,748.45 1,437.11 120.94 30.24 5,926.24 1,481.56 177.79 44.45
Ketchup 1/2 cup 0.47 6,047 2,811.94 5,748.45 2,673.03 120.94 56.24 5,926.24 2,755.70 177.79 82.67
Worcestershire
2 tbsp. 0.53 6,047 3,188.87 5,748.45 3,031.34 120.94 63.78 5,926.24 3,125.09 177.79 93.75
Sauce
Salt 1 tsp. 0.04 6,047 266.10 5,748.45 252.95 120.94 5.32 5,926.24 260.77 177.79 7.82
Pepper 1 tsp. 1.42 6,047 8,595.83 5,748.45 8,171.20 120.94 171.92 5,926.24 8,423.91 177.79 252.72
Chili Powder 1 tsp. 0.64 6,047 3,846.01 5,748.45 3,656.02 120.94 76.92 5,926.24 3,769.09 177.79 113.07
TOTAL ₱31.03 66,519 ₱187,655.38 63,232.98 ₱178,385.20 1,330.38 ₱3,753.11 65,188.64 ₱183,902.27 1,955.66 ₱5,517.07
ORIGINAL SQUID BBQ 2019
ENDING
AMOUNT
Squid 1 kg 59.33 5,094 302,266.34 4,842.71 287,334.38 101.89 6,045.33 4,992.49 296,221.01 149.77 8,886.63
Vinegar 1/2 cup 1.85 5,094 9,407.62 4,842.71 8,942.88 101.89 188.15 4,992.49 9,219.46 149.77 276.58
Soy Sauce 1 cup 1.16 5,094 5,917.71 4,842.71 5,625.38 101.89 118.35 4,992.49 5,799.36 149.77 173.98
Ginger 1 whole 2.98 5,094 15,181.24 4,842.71 14,431.29 101.89 303.62 4,992.49 14,877.62 149.77 446.33
Tomatoes 8 pcs 1.12 5,094 5,684.48 4,842.71 5,403.66 101.89 113.69 4,992.49 5,570.79 149.77 167.12
Garlic 6 cloves 0.22 5,094 1,132.08 4,842.71 1,076.16 101.89 22.64 4,992.49 1,109.44 149.77 33.28
Calamansi 6 pcs 0.33 5,094 1,698.13 4,842.71 1,614.24 101.89 33.96 4,992.49 1,664.16 149.77 49.92
117
Brown Sugar 1/4 cup 0.31 5,094 1,584.92 4,842.71 1,506.62 101.89 31.70 4,992.49 1,553.22 149.77 46.60
Ketchup 1/2 cup 0.41 5,094 2,105.68 4,842.71 2,001.66 101.89 42.11 4,992.49 2,063.56 149.77 61.91
Worcestershire
2 tbsp. 0.47 5,094 2,387.93 4,842.71 2,269.97 101.89 47.76 4,992.49 2,340.18 149.77 70.21
Sauce
Salt 1 tsp. 0.04 5,094 199.26 4,842.71 189.42 101.89 3.99 4,992.49 195.28 149.77 5.86
Pepper 1 tsp. 1.26 5,094 6,436.85 4,842.71 6,118.87 101.89 128.74 4,992.49 6,308.11 149.77 189.24
Chili Powder 1 tsp. 0.57 5,094 2,880.02 4,842.71 2,737.75 101.89 57.60 4,992.49 2,822.42 149.77 84.67
TOTAL ₱70.05 66,227 ₱356,882.24 62,955.29 ₱339,252.26 1,324.54 ₱7,137.64 64,902.36 ₱349,744.60 1,947.07 ₱10,492.34
BUTTERED SQUID BBQ 2019
ENDING
AMOUNT
Squid 1 kg 59.33 3,162 187,582.93 3,005.33 178,316.34 63.23 3,751.66 3,098.28 183,831.27 92.95 5,514.94
Butter 100 g 8.75 3,162 27,663.21 3,005.33 26,296.65 63.23 553.26 3,098.28 27,109.95 92.95 813.30
Vinegar 1/2 cup 1.85 3,162 5,838.26 3,005.33 5,549.85 63.23 116.77 3,098.28 5,721.49 92.95 171.64
Soy Sauce 1 cup 1.16 3,162 3,672.46 3,005.33 3,491.04 63.23 73.45 3,098.28 3,599.01 92.95 107.97
Ginger 1 whole 2.98 3,162 9,421.30 3,005.33 8,955.89 63.23 188.43 3,098.28 9,232.87 92.95 276.99
Tomatoes 8 pcs 1.12 3,162 3,527.72 3,005.33 3,353.45 63.23 70.55 3,098.28 3,457.16 92.95 103.71
Garlic 6 cloves 0.22 3,162 702.56 3,005.33 667.85 63.23 14.05 3,098.28 688.51 92.95 20.66
Calamansi 6 pcs 0.33 3,162 1,053.84 3,005.33 1,001.78 63.23 21.08 3,098.28 1,032.76 92.95 30.98
Brown Sugar 1/4 cup 0.31 3,162 983.58 3,005.33 934.99 63.23 19.67 3,098.28 963.91 92.95 28.92
Ketchup 1/2 cup 0.41 3,162 1,306.76 3,005.33 1,242.20 63.23 26.14 3,098.28 1,280.62 92.95 38.42
Worcestershire
2 tbsp. 0.47 3,162 1,481.92 3,005.33 1,408.72 63.23 29.64 3,098.28 1,452.29 92.95 43.57
Sauce
Salt 1 tsp. 0.04 3,162 123.66 3,005.33 117.55 63.23 2.47 3,098.28 121.19 92.95 3.64
Pepper 1 tsp. 1.26 3,162 3,994.63 3,005.33 3,797.30 63.23 79.89 3,098.28 3,914.74 92.95 117.44
118
Chili Powder 1 tsp. 0.57 3,162 1,787.31 3,005.33 1,699.01 63.23 35.75 3,098.28 1,751.56 92.95 52.55
TOTAL ₱78.80 44,261 ₱249,140.13 42,074.64 ₱236,832.61 885.22 ₱4,982.80 43,375.92 ₱244,157.33 1,301.28 ₱7,324.72
ORIGINAL ISAW 2019
ENDING
AMOUNT
Isaw 1 kg 1.25 6,701 8,376.66 6,104.45 7,962.85 128.43 167.53 6,293.25 8,209.13 188.80 246.27
Soy Sauce 1 cup 0.52 6,701 3,502.97 6,104.45 3,329.92 128.43 70.06 6,293.25 3,432.91 188.80 102.99
Vinegar 1/2 cup 0.28 6,701 1,854.83 6,104.45 1,763.20 128.43 37.10 6,293.25 1,817.74 188.80 54.53
Cooking oil 3 tbsp. 0.21 6,701 1,419.47 6,104.45 1,349.35 128.43 28.39 6,293.25 1,391.08 188.80 41.73
Garlic 1 whole 0.20 6,701 1,340.27 6,104.45 1,274.06 128.43 26.81 6,293.25 1,313.46 188.80 39.40
Ketchup 1 cup 0.70 6,701 4,711.87 6,104.45 4,479.10 128.43 94.24 6,293.25 4,617.63 188.80 138.53
laurel leaves 6 pcs 0.10 6,701 670.13 6,104.45 637.03 128.43 13.40 6,293.25 656.73 188.80 19.70
chili powder 1 tbsp. 0.25 6,701 1,704.82 6,104.45 1,620.60 128.43 34.10 6,293.25 1,670.72 188.80 50.12
salt 1 tsp. 0.02 6,701 117.95 6,104.45 112.13 128.43 2.36 6,293.25 115.59 188.80 3.47
pepper 1 tsp. 0.57 6,701 3,810.27 6,104.45 3,622.04 128.43 76.21 6,293.25 3,734.06 188.80 112.02
sugar 1 tbsp. 0.04 6,701 268.32 6,104.45 255.07 128.43 5.37 6,293.25 262.95 188.80 7.89
TOTAL ₱4.15 73,715 ₱27,777.55 67,148.94 ₱26,405.34 1,412.77 ₱555.55 69,225.71 ₱27,222.00 2,076.77 ₱816.66
BUTTERED ISAW 2019
ENDING
AMOUNT
Isaw 1 kg 1.25 4,159 5,198.46 3,953.32 4,941.65 83.18 103.97 4,075.59 5,094.49 122.27 152.83
Butter 100 g 1.31 4,159 5,458.38 3,953.32 5,188.74 83.18 109.17 4,075.59 5,349.21 122.27 160.48
Soy Sauce 1 cup 0.52 4,159 2,173.90 3,953.32 2,066.51 83.18 43.48 4,075.59 2,130.42 122.27 63.91
Vinegar 1/2 cup 0.28 4,159 1,151.09 3,953.32 1,094.22 83.18 23.02 4,075.59 1,128.06 122.27 33.84
119
Cooking oil 3 tbsp. 0.21 4,159 880.91 3,953.32 837.39 83.18 17.62 4,075.59 863.29 122.27 25.90
Garlic 1 whole 0.20 4,159 831.75 3,953.32 790.66 83.18 16.64 4,075.59 815.12 122.27 24.45
Ketchup 1 cup 0.70 4,159 2,924.13 3,953.32 2,779.68 83.18 58.48 4,075.59 2,865.65 122.27 85.97
chili powder 1 tbsp. 0.25 4,159 1,057.99 3,953.32 1,005.73 83.18 21.16 4,075.59 1,036.83 122.27 31.10
salt 1 tsp. 0.02 4,159 73.20 3,953.32 69.58 83.18 1.46 4,075.59 71.74 122.27 2.15
pepper 1 tsp. 0.57 4,159 2,364.61 3,953.32 2,247.80 83.18 47.29 4,075.59 2,317.32 122.27 69.52
sugar 1 tbsp. 0.04 4,159 166.52 3,953.32 158.29 83.18 3.33 4,075.59 163.19 122.27 4.90
TOTAL ₱5.46 49,905 ₱22,696.80 47,439.86 ₱21,575.58 998.10 ₱453.94 48,907.08 ₱22,242.87 1,467.21 ₱667.29
ORIGINAL TENGA 2019
ENDING
AMOUNT
Tenga 1 kg 5.67 3,248 18,405.86 3,087.64 17,496.61 64.96 368.12 3,183.13 18,037.74 95.49 541.13
Soy Sauce 1 cup 0.35 3,248 1,131.91 3,087.64 1,075.99 64.96 22.64 3,183.13 1,109.27 95.49 33.28
Vinegar 1/2 cup 0.18 3,248 599.35 3,087.64 569.74 64.96 11.99 3,183.13 587.36 95.49 17.62
Cooking oil 3 tbsp. 0.14 3,248 458.67 3,087.64 436.01 64.96 9.17 3,183.13 449.50 95.49 13.48
Garlic 1 whole 0.13 3,248 433.08 3,087.64 411.68 64.96 8.66 3,183.13 424.42 95.49 12.73
Ketchup 1 cup 0.47 3,248 1,522.54 3,087.64 1,447.33 64.96 30.45 3,183.13 1,492.09 95.49 44.76
chili powder 1 tbsp. 0.17 3,248 550.88 3,087.64 523.66 64.96 11.02 3,183.13 539.86 95.49 16.20
salt 1 tsp. 0.01 3,248 38.11 3,087.64 36.23 64.96 0.76 3,183.13 37.35 95.49 1.12
pepper 1 tsp. 0.38 3,248 1,231.21 3,087.64 1,170.39 64.96 24.62 3,183.13 1,206.58 95.49 36.20
sugar 1 tbsp. 0.03 3,248 86.70 3,087.64 82.42 64.96 1.73 3,183.13 84.97 95.49 2.55
TOTAL ₱7.60 35,729 ₱24,674.85 33,964.00 ₱23,455.92 714.58 ₱493.50 35,014.44 ₱24,181.36 1,050.43 ₱725.44
120
BUTTERED TENGA 2019
ENDING
AMOUNT
Tenga 1 kg 5.67 2,016 11,422.46 1,916.15 10,858.19 40.31 228.45 1,975.41 11,194.01 59.26 335.82
Butter 100 g 0.88 2,016 1,763.76 1,916.15 1,676.63 40.31 35.28 1,975.41 1,728.49 59.26 51.85
Soy Sauce 1 cup 0.35 2,016 702.45 1,916.15 667.75 40.31 14.05 1,975.41 688.40 59.26 20.65
Vinegar 1/2 cup 0.18 2,016 371.95 1,916.15 353.58 40.31 7.44 1,975.41 364.51 59.26 10.94
Cooking oil 3 tbsp. 0.14 2,016 284.65 1,916.15 270.58 40.31 5.69 1,975.41 278.95 59.26 8.37
Garlic 1 whole 0.13 2,016 268.76 1,916.15 255.49 40.31 5.38 1,975.41 263.39 59.26 7.90
Ketchup 1 cup 0.47 2,016 944.87 1,916.15 898.20 40.31 18.90 1,975.41 925.98 59.26 27.78
chili powder 1 tbsp. 0.17 2,016 341.87 1,916.15 324.98 40.31 6.84 1,975.41 335.03 59.26 10.05
salt 1 tsp. 0.01 2,016 23.65 1,916.15 22.48 40.31 0.47 1,975.41 23.18 59.26 0.70
pepper 1 tsp. 0.38 2,016 764.07 1,916.15 726.33 40.31 15.28 1,975.41 748.79 59.26 22.46
sugar 1 tbsp. 0.03 2,016 53.81 1,916.15 51.15 40.31 1.08 1,975.41 52.73 59.26 1.58
TOTAL ₱8.47 24,189 ₱17,076.69 22,993.81 ₱16,233.10 483.77 ₱341.53 23,704.96 ₱16,735.15 711.15 ₱502.05
RICE AND DRINKS 2019
ENDING
AMOUNT
Rice 1kg 2.70 21,736 58,686.71 20,662.07 55,787.59 434.72 1,173.73 21,301.10 57,512.98 639.03 1,725.39
Iced Tea 225g 9.72 2,707 26,307.69 2,572.85 25,008.09 54.13 526.15 2,652.42 25,781.54 79.57 773.45
Coke 2L 8.63 2,707 23,344.02 2,572.85 22,190.82 54.13 466.88 2,652.42 22,877.14 79.57 686.31
Sprite 2L 8.63 2,707 23,344.02 2,572.85 22,190.82 54.13 466.88 2,652.42 22,877.14 79.57 686.31
Royal 2L 8.63 2,707 23,344.02 2,572.85 22,190.82 54.13 466.88 2,652.42 22,877.14 79.57 686.31
TOTAL ₱38.30 32,562 ₱155,026.45 30,953.47 ₱147,368.14 651.24 ₱3,100.53 31,910.79 ₱151,925.92 957.32 ₱4,557.78
121
PACKAGING 2019
ENDING
AMOUNT
BBQ Sticks 1 pc 0.30 57,182 17,154.51 54,356.93 16,307.08 1,143.63 343.09 56,038.08 16,811.42 1,681.14 504.34
TOTAL ₱0.30 57,182 ₱17,154.51 ₱54,356.93 ₱16,307.08 ₱1,143.63 ₱343.09 ₱56,038.08 ₱16,811.42 ₱1,681.14 ₱504.34
GRAND
₱293.78 724,350 ₱1,512,651.70 685,642.56 ₱1,437,926.71 14,425.47 ₱30,253.03 706,848.00 ₱1,482,398.67 21,205.44 ₱ 44,471.96
TOTAL
122
MATERIAL COST 2020
BEGINNING ENDING
BEGINNING USED USED SPOILAGE SPOILAGE COGAS IN ENDING
ITEM UNIT BALANCE PRICE/PC PIECES TOTAL COST COGAS BALANCE
BALANCE PURCHASE AMOUNT UNIT EXPENSE UNIT BALANCE
AMOUNT AMOUNT
Pork 1 kg 308.60 2,755.76 9.31 10,753 100,065.81 10,521.03 97,795.65 215.06 2,001.32 10,846.42 100,820.25 325.39 3,024.61
Soy Sauce 1 cup 308.60 117.27 0.40 10,753 4,258.12 10,521.03 4,161.52 215.06 85.16 10,846.42 4,290.22 325.39 128.71
Calamansi 6 pcs 308.60 33.95 0.11 10,753 1,232.61 10,521.03 1,204.65 215.06 24.65 10,846.42 1,241.91 325.39 37.26
500
Brown Sugar 308.60 30.86 0.10 10,753 1,120.56 10,521.03 1,095.14 215.06 22.41 10,846.42 1,129.01 325.39 33.87
grams
Garlic 6 cloves 308.60 21.60 0.07 10,753 784.39 10,521.03 766.60 215.06 15.69 10,846.42 790.30 325.39 23.71
Ketchup 1/2 cup 308.60 40.12 0.14 10,753 1,456.73 10,521.03 1,423.68 215.06 29.13 10,846.42 1,467.71 325.39 44.03
worchestire sauce 2 tbsp. 308.60 46.29 0.16 10,753 1,680.84 10,521.03 1,642.70 215.06 33.62 10,846.42 1,693.51 325.39 50.81
salt 1 tsp. 308.60 3.09 0.01 10,753 112.06 10,521.03 109.51 215.06 2.24 10,846.42 112.90 325.39 3.39
pepper 1 tsp. 308.60 126.52 0.43 10,753 4,594.29 10,521.03 4,490.06 215.06 91.89 10,846.42 4,628.93 325.39 138.87
Chili powder 1 tsp. 308.60 55.55 0.19 10,753 2,017.00 10,521.03 1,971.24 215.06 40.34 10,846.42 2,032.21 325.39 60.97
Total 3,085.96 ₱3,231.00 ₱10.91 107,529 ₱117,322.39 105,210.27 ₱114,660.74 2,150.58 ₱2,346.45 108,464.20 ₱118,206.95 3,253.93 ₱3,546.21
BEGINNING ENDING
AMOUNT AMOUNT
Pork 1 kg 191.51 1,710.19 9.31 6,673 62,099.66 6,529.23 60,690.83 133.46 1,241.99 6,731.16 62,567.86 201.93 1,877.04
Soy Sauce 1 cup 191.51 72.77 0.40 6,673 2,642.54 6,529.23 2,582.59 133.46 52.85 6,731.16 2,662.46 201.93 79.87
Calamansi 6 pcs 191.51 21.07 0.11 6,673 764.95 6,529.23 747.59 133.46 15.30 6,731.16 770.71 201.93 23.12
500
Brown Sugar 191.51 19.15 0.10 6,673 695.40 6,529.23 679.63 133.46 13.91 6,731.16 700.65 201.93 21.02
grams
123
Garlic 6 cloves 191.51 13.41 0.07 6,673 486.78 6,529.23 475.74 133.46 9.74 6,731.16 490.45 201.93 14.71
Ketchup 1/2 cup 191.51 24.90 0.14 6,673 904.03 6,529.23 883.52 133.46 18.08 6,731.16 910.84 201.93 27.33
salt 1 tsp. 191.51 1.92 0.01 6,673 69.54 6,529.23 67.96 133.46 1.39 6,731.16 70.06 201.93 2.10
pepper 1 tsp. 191.51 78.52 0.43 6,673 2,851.16 6,529.23 2,786.48 133.46 57.02 6,731.16 2,872.66 201.93 86.18
Chili powder 1 tsp. 191.51 34.47 0.19 6,673 1,251.73 6,529.23 1,223.33 133.46 25.03 6,731.16 1,261.17 201.93 37.83
200
Butter 191.51 178.11 0.97 6,673 6,467.27 6,529.23 6,320.55 133.46 129.35 6,731.16 6,516.03 201.93 195.48
grams
Total ₱2,106.62 ₱2,183.23 ₱11.88 73,404 ₱79,276.16 71,821.48 ₱77,477.65 1,468.08 ₱1,585.52 74,042.76 ₱79,873.87 2,221.28 ₱2,396.22
BEGINNING ENDING
AMOUNT AMOUNT
Chicken 1 kg 286.48 6,410.03 23.32 9,982 232,757.54 9,767.08 227,477.05 199.65 4,655.15 10,069.15 234,512.42 302.07 7,035.37
Soy Sauce 1 cup 286.48 374.38 1.36 9,982 13,594.27 9,767.08 13,285.86 199.65 271.89 10,069.15 13,696.76 302.07 410.90
Calamansi 6 pcs 286.48 107.43 0.39 9,982 3,900.96 9,767.08 3,812.46 199.65 78.02 10,069.15 3,930.38 302.07 117.91
Brown Sugar 1/4 cup 286.48 100.27 0.36 9,982 3,640.90 9,767.08 3,558.30 199.65 72.82 10,069.15 3,668.35 302.07 110.05
Garlic 6 cloves 286.48 71.62 0.26 9,982 2,600.64 9,767.08 2,541.64 199.65 52.01 10,069.15 2,620.25 302.07 78.61
Ketchup 1/2 cup 286.48 133.21 0.48 9,982 4,837.20 9,767.08 4,727.46 199.65 96.74 10,069.15 4,873.67 302.07 146.21
Worcestershire
2 tbsp. 286.48 151.07 0.55 9,982 5,485.61 9,767.08 5,361.16 199.65 109.71 10,069.15 5,526.96 302.07 165.81
Sauce
Salt 1 tsp. 286.48 12.61 0.05 9,982 457.75 9,767.08 447.36 199.65 9.15 10,069.15 461.20 302.07 13.84
Pepper 1 tsp. 286.48 407.22 1.48 9,982 14,786.84 9,767.08 14,451.38 199.65 295.74 10,069.15 14,898.33 302.07 446.95
Chili Powder 1 tsp. 286.48 182.20 0.66 9,982 6,616.04 9,767.08 6,465.94 199.65 132.32 10,069.15 6,665.92 302.07 199.98
Total 2,864.82 ₱7,950.04 28.92 99,823 ₱288,677.74 97,670.77 ₱282,128.61 1,996.46 ₱5,773.55 100,691.52 ₱290,854.23 3,020.75 ₱8,725.63
124
BEGINNING ENDING
AMOUNT AMOUNT
Chicken 1 kg 177.79 3,977.99 23.32 6,195 144,446.59 6,061.33 141,169.58 123.90 2,888.93 6,248.80 145,535.65 187.46 4,366.07
Butter 100 g 177.79 583.36 3.42 6,195 21,182.81 6,061.33 20,702.24 123.90 423.66 6,248.80 21,342.52 187.46 640.28
Soy Sauce 1 cup 177.79 232.34 1.36 6,195 8,436.44 6,061.33 8,245.05 123.90 168.73 6,248.80 8,500.05 187.46 255.00
Calamansi 6 pcs 177.79 66.67 0.39 6,195 2,420.89 6,061.33 2,365.97 123.90 48.42 6,248.80 2,439.14 187.46 73.17
Brown Sugar 1/4 cup 177.79 62.23 0.36 6,195 2,259.50 6,061.33 2,208.24 123.90 45.19 6,248.80 2,276.54 187.46 68.30
6
Garlic 177.79 44.45 0.26 6,195 1,613.93 6,061.33 1,577.31 123.90 32.28 6,248.80 1,626.10 187.46 48.78
cloves
Ketchup 1/2 cup 177.79 82.67 0.48 6,195 3,001.91 6,061.33 2,933.80 123.90 60.04 6,248.80 3,024.54 187.46 90.74
Worcestershire
2 tbsp. 177.79 93.75 0.55 6,195 3,404.30 6,061.33 3,327.07 123.90 68.09 6,248.80 3,429.97 187.46 102.90
Sauce
Salt 1 tsp. 177.79 7.82 0.05 6,195 284.07 6,061.33 277.63 123.90 5.68 6,248.80 286.21 187.46 8.59
Pepper 1 tsp. 177.79 252.72 1.48 6,195 9,176.54 6,061.33 8,968.35 123.90 183.53 6,248.80 9,245.73 187.46 277.37
Chili Powder 1 tsp. 177.79 113.07 0.66 6,195 4,105.83 6,061.33 4,012.69 123.90 82.12 6,248.80 4,136.79 187.46 124.10
Total 1,955.66 ₱5,517.07 ₱32.34 68,144 ₱200,332.82 66,674.66 ₱195,787.94 1,362.88 ₱4,006.66 68,736.77 ₱201,843.23 2,062.10 ₱6,055.30
BEGINNING ENDING
AMOUNT AMOUNT
Squid 1 kg 149.77 8,886.63 61.83 5,219 322,686.56 5,106.30 315,365.88 104.38 6,453.73 5,264.22 325,119.46 157.93 9,753.58
Vinegar 1/2 cup 149.77 276.58 1.92 5,219 10,043.17 5,106.30 9,815.32 104.38 200.86 5,264.22 10,118.89 157.93 303.57
Soy Sauce 1 cup 149.77 173.98 1.21 5,219 6,317.49 5,106.30 6,174.17 104.38 126.35 5,264.22 6,365.12 157.93 190.95
Ginger 1 149.77 446.33 3.11 5,219 16,206.84 5,106.30 15,839.16 104.38 324.14 5,264.22 16,329.03 157.93 489.87
125
whole
Tomatoes 8 pcs 149.77 167.12 1.16 5,219 6,068.50 5,106.30 5,930.83 104.38 121.37 5,264.22 6,114.26 157.93 183.43
6
Garlic 149.77 33.28 0.23 5,219 1,208.56 5,106.30 1,181.15 104.38 24.17 5,264.22 1,217.68 157.93 36.53
cloves
Calamansi 6 pcs 149.77 49.92 0.35 5,219 1,812.85 5,106.30 1,771.72 104.38 36.26 5,264.22 1,826.51 157.93 54.80
Brown Sugar 1/4 cup 149.77 46.60 0.32 5,219 1,691.99 5,106.30 1,653.60 104.38 33.84 5,264.22 1,704.75 157.93 51.14
Ketchup 1/2 cup 149.77 61.91 0.43 5,219 2,247.93 5,106.30 2,196.93 104.38 44.96 5,264.22 2,264.88 157.93 67.95
Worcestershire
2 tbsp. 149.77 70.21 0.49 5,219 2,549.26 5,106.30 2,491.42 104.38 50.99 5,264.22 2,568.48 157.93 77.05
Sauce
Salt 1 tsp. 149.77 5.86 0.04 5,219 212.72 5,106.30 207.90 104.38 4.25 5,264.22 214.33 157.93 6.43
Pepper 1 tsp. 149.77 189.24 1.32 5,219 6,871.70 5,106.30 6,715.80 104.38 137.43 5,264.22 6,923.51 157.93 207.71
Chili Powder 1 tsp. 149.77 84.67 0.59 5,219 3,074.59 5,106.30 3,004.83 104.38 61.49 5,264.22 3,097.77 157.93 92.93
Total 1,947.07 ₱10,492.34 ₱73.00 67,845 ₱380,992.16 66,381.85 ₱372,348.71 1,356.89 ₱7,619.84 68,434.90 ₱383,864.65 2,053.05 ₱11,515.94
BEGINNING ENDING
AMOUNT AMOUNT
Squid 1 kg 92.95 5,514.94 61.83 3,239 200,255.48 3,168.91 195,712.35 64.77 4,005.11 3,266.91 201,765.31 98.01 6,052.96
Butter 100 g 92.95 813.30 9.12 3,239 29,532.06 3,168.91 28,862.07 64.77 590.64 3,266.91 29,754.72 98.01 892.64
Vinegar 1/2 cup 92.95 171.64 1.92 3,239 6,232.67 3,168.91 6,091.27 64.77 124.65 3,266.91 6,279.66 98.01 188.39
Soy Sauce 1 cup 92.95 107.97 1.21 3,239 3,920.56 3,168.91 3,831.62 64.77 78.41 3,266.91 3,950.12 98.01 118.50
Ginger 1 whole 92.95 276.99 3.11 3,239 10,057.78 3,168.91 9,829.60 64.77 201.16 3,266.91 10,133.61 98.01 304.01
Tomatoes 8 pcs 92.95 103.71 1.16 3,239 3,766.04 3,168.91 3,680.60 64.77 75.32 3,266.91 3,794.43 98.01 113.83
Garlic 6 cloves 92.95 20.66 0.23 3,239 750.02 3,168.91 733.01 64.77 15.00 3,266.91 755.68 98.01 22.67
Calamansi 6 pcs 92.95 30.98 0.35 3,239 1,125.03 3,172.40 1,099.51 61.17 22.50 3,270.52 1,133.51 98.12 34.01
Brown Sugar 1/4 cup 92.95 28.92 0.32 3,239 1,050.03 3,168.91 1,026.21 64.77 21.00 3,266.91 1,057.95 98.01 31.74
126
Ketchup 1/2 cup 92.95 38.42 0.43 3,239 1,395.04 3,168.91 1,363.39 64.77 27.90 3,266.91 1,405.56 98.01 42.17
Worcestershire
2 tbsp. 92.95 43.57 0.49 3,239 1,582.04 3,168.91 1,546.15 64.77 31.64 3,266.91 1,593.97 98.01 47.82
Sauce
Salt 1 tsp. 92.95 3.64 0.04 3,239 132.01 3,168.91 129.02 64.77 2.64 3,266.91 133.01 98.01 3.99
Pepper 1 tsp. 92.95 117.44 1.32 3,239 4,264.50 3,168.91 4,167.75 64.77 85.29 3,266.91 4,296.65 98.01 128.90
Chili Powder 1 tsp. 92.95 52.55 0.59 3,239 1,908.05 3,168.91 1,864.76 64.77 38.16 3,266.91 1,922.44 98.01 57.67
Total 1,301.28 ₱7,324.72 ₱82.12 45,342 ₱265,971.31 44,368.20 ₱259,937.30 903.24 ₱5,319.43 45,740.41 ₱267,976.60 1,372.21 ₱8,039.30
ORIGINAL ISAW 2020
BEGINNING ENDING
BEGINNING TOTAL USED USED SPOILAGE SPOILAGE COGAS IN ENDING
ITEM UNIT BALANCE PRICE/PC PIECES COGAS BALANCE
BALANCE COST PURCHASE AMOUNT UNIT EXPENSE UNIT BALANCE
AMOUNT AMOUNT
Isaw 1 kg 188.80 246.27 1.30 6,865 8,942.56 6,709.03 8,739.68 137.30 178.85 6,916.53 9,009.98 207.50 270.30
Soy Sauce 1 cup 188.80 102.99 0.54 6,865 3,739.62 6,709.03 3,654.78 137.30 74.79 6,916.53 3,767.81 207.50 113.03
Vinegar 0.5 cup 188.80 54.53 0.29 6,865 1,980.14 6,709.03 1,935.22 137.30 39.60 6,916.53 1,995.07 207.50 59.85
Cooking oil 3 tbsp 188.80 41.73 0.22 6,865 1,515.36 6,709.03 1,480.99 137.30 30.31 6,916.53 1,526.79 207.50 45.80
Garlic 1 whole 188.80 39.40 0.21 6,865 1,430.81 6,709.03 1,398.35 137.30 28.62 6,916.53 1,441.60 207.50 43.25
Ketchup 1 cup 188.80 138.53 0.73 6,865 5,030.19 6,709.03 4,916.07 137.30 100.60 6,916.53 5,068.12 207.50 152.04
laurel leaves 6 pcs 188.80 19.70 0.10 6,865 715.40 6,709.03 699.17 137.30 14.31 6,916.53 720.80 207.50 21.62
chili powder 1 tbsp 188.80 50.12 0.27 6,865 1,819.99 6,709.03 1,778.70 137.30 36.40 6,916.53 1,833.71 207.50 55.01
salt 1 tsp 188.80 3.47 0.02 6,865 125.92 6,709.03 123.06 137.30 2.52 6,916.53 126.87 207.50 3.81
pepper 1 tsp 188.80 112.02 0.59 6,865 4,067.68 6,709.03 3,975.40 137.30 81.35 6,916.53 4,098.35 207.50 122.95
sugar 1 tbsp 188.80 7.89 0.04 6,865 286.45 6,709.03 279.95 137.30 5.73 6,916.53 288.61 207.50 8.66
TOTAL 2,076.77 ₱816.66 ₱4.32 75,515 ₱29,654.12 73,799.36 ₱28,981.37 1,510.31 ₱593.08 76,081.81 ₱29,877.70 2,282.45 ₱896.33
BUTTERED ISAW 2020
127
BEGINNING ENDING
AMOUNT AMOUNT
Isaw 1 kg 122.27 152.83 1.30 4,260 5,549.65 4,168.50 5,423.75 85.21 110.99 4,297.42 5,591.49 128.92 167.74
Butter 100 g 122.27 160.48 1.37 4,260 5,827.13 4,168.50 5,694.93 85.21 116.54 4,297.42 5,871.06 128.92 176.13
Soy Sauce 1 cup 122.27 63.91 0.54 4,260 2,320.76 4,168.50 2,268.11 85.21 46.42 4,297.42 2,338.26 128.92 70.15
Vinegar 0.5 cup 122.27 33.84 0.29 4,260 1,228.85 4,168.50 1,200.97 85.21 24.58 4,297.42 1,238.12 128.92 37.14
Cooking oil 3 tbsp 122.27 25.90 0.22 4,260 940.42 4,168.50 919.08 85.21 18.81 4,297.42 947.51 128.92 28.43
Garlic 1 whole 122.27 24.45 0.21 4,260 887.94 4,168.50 867.80 85.21 17.76 4,297.42 894.64 128.92 26.84
Ketchup 1 cup 122.27 85.97 0.73 4,260 3,121.68 4,168.50 3,050.86 85.21 62.43 4,297.42 3,145.21 128.92 94.36
salt 1 tsp 122.27 2.15 0.02 4,260 78.14 4,168.50 76.37 85.21 1.56 4,297.42 78.73 128.92 2.36
pepper 1 tsp 122.27 69.52 0.59 4,260 2,524.35 4,168.50 2,467.08 85.21 50.49 4,297.42 2,543.39 128.92 76.30
sugar 1 tbsp 122.27 4.90 0.04 4,260 177.77 4,168.50 173.73 85.21 3.56 4,297.42 179.11 128.92 5.37
TOTAL 1,467.21 ₱667.29 ₱5.69 51,124 ₱24,230.13 50,021.95 ₱23,680.43 1,022.49 ₱484.60 51,569.02 ₱24,412.81 1,547.07 ₱732.38
ORIGINAL TENGA 2020
BEGINNING ENDING
AMOUNT AMOUNT
Tenga 1 kg 95.49 541.13 5.91 3,327 19,649.30 3,255.69 19,203.52 66.55 392.99 3,356.38 19,797.45 100.69 593.92
Soy Sauce 1 cup 95.49 33.28 0.36 3,327 1,208.38 3,255.69 1,180.97 66.55 24.17 3,356.38 1,217.49 100.69 36.52
Vinegar 0.5 cup 95.49 17.62 0.19 3,327 639.84 3,255.69 625.32 66.55 12.80 3,356.38 644.66 100.69 19.34
Cooking oil 3 tbsp 95.49 13.48 0.15 3,327 489.66 3,255.69 478.55 66.55 9.79 3,356.38 493.35 100.69 14.80
Garlic 1 whole 95.49 12.73 0.14 3,327 462.34 3,255.69 451.85 66.55 9.25 3,356.38 465.82 100.69 13.97
128
Ketchup 1 cup 95.49 44.76 0.49 3,327 1,625.40 3,255.69 1,588.53 66.55 32.51 3,356.38 1,637.66 100.69 49.13
chili powder 1 tbsp 95.49 16.20 0.18 3,327 588.09 3,255.69 574.75 66.55 11.76 3,356.38 592.53 100.69 17.78
salt 1 tsp 95.49 1.12 0.01 3,327 40.69 3,255.69 39.77 66.55 0.81 3,356.38 41.00 100.69 1.23
pepper 1 tsp 95.49 36.20 0.40 3,327 1,314.39 3,255.69 1,284.57 66.55 26.29 3,356.38 1,324.30 100.69 39.73
sugar 1 tbsp 95.49 2.55 0.03 3,327 92.56 3,255.69 90.46 66.55 1.85 3,356.38 93.26 100.69 2.80
TOTAL 1,050.43 ₱725.44 ₱7.92 36,602 ₱26,341.81 35,812.62 ₱25,744.21 732.04 ₱526.84 36,920.22 ₱26,540.42 1,107.61 ₱796.21
BUTTERED TENGA 2020
BEGINNING ENDING
AMOUNT AMOUNT
Tenga 1 kg 59.26 335.82 5.91 2,065 12,194.13 2,020.44 11,917.48 41.30 243.88 2,082.93 12,286.06 62.49 368.58
Butter 100g 59.26 51.85 0.91 2,065 1,882.92 2,020.44 1,840.20 41.30 37.66 2,082.93 1,897.11 62.49 56.91
Soy Sauce 1 cup 59.26 20.65 0.36 2,065 749.91 2,020.44 732.89 41.30 15.00 2,082.93 755.56 62.49 22.67
Vinegar 0.5 cup 59.26 10.94 0.19 2,065 397.08 2,020.44 388.07 41.30 7.94 2,082.93 400.07 62.49 12.00
Cooking oil 3 tbsp 59.26 8.37 0.15 2,065 303.88 2,020.44 296.98 41.30 6.08 2,082.93 306.17 62.49 9.19
Garlic 1 whole 59.26 7.90 0.14 2,065 286.92 2,020.44 280.41 41.30 5.74 2,082.93 289.08 62.49 8.67
Ketchup 1 cup 59.26 27.78 0.49 2,065 1,008.71 2,020.44 985.82 41.30 20.17 2,082.93 1,016.31 62.49 30.49
salt 1 tsp 59.26 0.70 0.01 2,065 25.25 2,020.44 24.68 41.30 0.51 2,082.93 25.44 62.49 0.76
pepper 1 tsp 59.26 22.46 0.40 2,065 815.69 2,020.44 797.19 41.30 16.31 2,082.93 821.84 62.49 24.66
sugar 1 tbsp 59.26 1.58 0.03 2,065 57.44 2,020.44 56.14 41.30 1.15 2,082.93 57.87 62.49 1.74
TOTAL 711.15 ₱502.05 ₱8.83 24,780 ₱18,230.34 24,245.33 ₱17,816.75 495.59 ₱364.61 24,995.19 ₱18,367.78 749.86 ₱551.03
129
BEGINNING ENDING
AMOUNT AMOUNT
Rice 1 kg 639.03 1,725.39 2.84 22,267 63,246.61 21,786.68 61,795.85 445.34 1,264.93 22,460.49 63,707.06 673.81 1,911.21
Iced Tea 225g 79.57 773.45 10.13 2,779 28,147.71 2,718.77 27,507.46 55.58 562.95 2,802.86 28,358.20 84.09 850.75
Coke 2L 79.57 686.31 8.99 2,779 24,976.75 2,718.77 24,408.62 55.58 499.53 2,802.86 25,163.53 84.09 754.91
Sprite 2L 79.57 686.31 8.99 2,779 24,976.75 2,718.77 24,408.62 55.58 499.53 2,802.86 25,163.53 84.09 754.91
Royal 2L 79.57 686.31 8.99 2,779 24,976.75 2,718.77 24,408.62 55.58 499.53 2,802.86 25,163.53 84.09 754.91
TOTAL 957.32 ₱4,557.78 ₱39.93 33,382.25 ₱166,324.56 32,661.78 ₱162,529.17 667.65 ₱3,326.49 33,671.93 ₱167,555.85 1,010.16 ₱5,026.68
PACKAGING 2020
BEGINNING ENDING
AMOUNT AMOUNT
BBQ Sticks 1 pc 1,681.14 504.34 0.31 58,579 18,313.42 57,315.51 17,897.95 1,171.57 366.27 59,088.15 18,451.50 1,772.64 553.54
TOTAL 1,681.14 ₱504.34 ₱0.31 58,579 ₱18,313.42 ₱57,315.51 ₱17,897.95 ₱1,171.57 ₱366.27 ₱59,088.15 ₱18,451.50 ₱1,772.64 ₱553.54
GRAND
21,205.44 ₱44,471.96 ₱306.17 742,069.23 ₱1,615,666.98 725,983.78 ₱1,578,990.83 14,837.78 ₱32,313.34 748,436.89 ₱1,627,825.60 22,453.11 ₱ 48,834.77
TOTAL
130
MATERIAL COST 2021
BEGINNING ENDING
AMOUNT AMOUNT
Pork 1 kg 325.39 3,024.61 9.70 10,978 106,463.85 10,751.53 104,138.41 219.56 2,129.28 11,084.05 107,359.18 332.52 3,220.78
Soy Sauce 1 cup 325.39 128.71 0.41 10,978 4,530.38 10,751.53 4,431.42 219.56 90.61 11,084.05 4,568.48 332.52 137.05
Calamansi 6 pcs 325.39 37.26 0.12 10,978 1,311.42 10,751.53 1,282.78 219.56 26.23 11,084.05 1,322.45 332.52 39.67
Brown Sugar 1/4 cup 325.39 33.87 0.11 10,978 1,192.20 10,751.53 1,166.16 219.56 23.84 11,084.05 1,202.23 332.52 36.07
Garlic 6 cloves 325.39 23.71 0.08 10,978 834.54 10,751.53 816.31 219.56 16.69 11,084.05 841.56 332.52 25.25
Ketchup 1/2 cup 325.39 44.03 0.14 10,978 1,549.87 10,751.53 1,516.01 219.56 31.00 11,084.05 1,562.90 332.52 46.89
salt 1 tsp. 325.39 3.39 0.01 10,978 119.22 10,751.53 116.62 219.56 2.38 11,084.05 120.22 332.52 3.61
pepper 1 tsp. 325.39 138.87 0.45 10,978 4,888.04 10,751.53 4,781.27 219.56 97.76 11,084.05 4,929.14 332.52 147.87
Chili powder 1 tsp. 325.39 60.97 0.20 10,978 2,145.97 10,751.53 2,099.09 219.56 42.92 11,084.05 2,164.01 332.52 64.92
Total ₱3,253.93 ₱3,546.21 ₱11.37 109,782 ₱124,823.80 107,515.27 ₱122,097.33 2,195.64 ₱2,496.48 110,840.48 ₱125,873.53 3,325.21 ₱3,776.21
BEGINNING ENDING
AMOUNT AMOUNT
Pork 1 kg 201.93 1,877.04 9.70 6,813 66,070.21 6,672.27 64,627.07 136.26 1,321.40 6,878.63 66,625.85 206.36 1,998.78
Soy Sauce 1 cup 201.93 79.87 0.41 6,813 2,811.50 6,672.27 2,750.09 136.26 56.23 6,878.63 2,835.14 206.36 85.05
Calamansi 6 pcs 201.93 23.12 0.12 6,813 813.85 6,672.27 796.08 136.26 16.28 6,878.63 820.70 206.36 24.62
Brown Sugar 1/4 cup 201.93 21.02 0.11 6,813 739.87 6,672.27 723.71 136.26 14.80 6,878.63 746.09 206.36 22.38
Garlic 6 cloves 201.93 14.71 0.08 6,813 517.91 6,672.27 506.60 136.26 10.36 6,878.63 522.26 206.36 15.67
131
Ketchup 1/2 cup 201.93 27.33 0.14 6,813 961.83 6,672.27 940.82 136.26 19.24 6,878.63 969.92 206.36 29.10
salt 1 tsp. 201.93 2.10 0.01 6,813 73.99 6,672.27 72.37 136.26 1.48 6,878.63 74.61 206.36 2.24
pepper 1 tsp. 201.93 86.18 0.45 6,813 3,033.46 6,672.27 2,967.20 136.26 60.67 6,878.63 3,058.97 206.36 91.77
Chili powder 1 tsp. 201.93 37.83 0.20 6,813 1,331.76 6,672.27 1,302.67 136.26 26.64 6,878.63 1,342.96 206.36 40.29
200
Butter 201.93 195.48 1.01 6,813 6,880.77 6,672.27 6,730.48 136.26 137.62 6,878.63 6,938.64 206.36 208.16
grams
Total 2,221.28 ₱2,396.22 ₱12.38 74,942 ₱84,344.95 73,394.98 ₱82,502.64 1,498.85 ₱1,686.90 75,664.93 ₱85,054.27 2,269.95 ₱2,551.63
BEGINNING ENDING
AMOUNT AMOUNT
Chicken 1 kg 302.07 7,035.37 24.30 10,192 247,639.69 9,981.06 242,230.60 203.83 4,952.79 10,289.75 249,722.26 308.69 7,491.67
Soy Sauce 1 cup 302.07 410.90 1.42 10,192 14,463.47 9,981.06 14,147.55 203.83 289.27 10,289.75 14,585.10 308.69 437.55
Calamansi 6 pcs 302.07 117.91 0.41 10,192 4,150.39 9,981.06 4,059.73 203.83 83.01 10,289.75 4,185.29 308.69 125.56
Brown Sugar 1/4 cup 302.07 110.05 0.38 10,192 3,873.69 9,981.06 3,789.08 203.83 77.47 10,289.75 3,906.27 308.69 117.19
Garlic 6 cloves 302.07 78.61 0.27 10,192 2,766.92 9,981.06 2,706.49 203.83 55.34 10,289.75 2,790.19 308.69 83.71
Ketchup 1/2 cup 302.07 146.21 0.50 10,192 5,146.48 9,981.06 5,034.07 203.83 102.93 10,289.75 5,189.76 308.69 155.69
Worcestershire
2 tbsp. 302.07 165.81 0.57 10,192 5,836.35 9,981.06 5,708.87 203.83 116.73 10,289.75 5,885.43 308.69 176.56
Sauce
Salt 1 tsp. 302.07 13.84 0.05 10,192 487.01 9,981.06 476.38 203.83 9.74 10,289.75 491.11 308.69 14.73
Pepper 1 tsp. 302.07 446.95 1.54 10,192 15,732.29 9,981.06 15,388.65 203.83 314.65 10,289.75 15,864.59 308.69 475.94
Chili Powder 1 tsp. 302.07 199.98 0.69 10,192 7,039.05 9,981.06 6,885.30 203.83 140.78 10,289.75 7,098.25 308.69 212.95
TOTAL 3,020.75 ₱8,725.63 ₱30.14 101,915 ₱307,135.33 99,810.59 ₱300,426.71 2,038.30 ₱6,142.71 102,897.51 ₱309,718.25 3,086.93 ₱9,291.55
132
BEGINNING ENDING
INGREDIENTS UNIT BALANCE PRICE/PC PIECES TOTAL COST COGAS BALANCE
AMOUNT AMOUNT
Chicken 1 kg 187.46 4,366.07 24.30 6,325 153,682.28 6,194.13 150,325.46 126.49 3,073.65 6,385.70 154,974.70 191.57 4,649.24
Butter 100 g 187.46 640.28 3.56 6,325 22,537.21 6,194.13 22,044.93 126.49 450.74 6,385.70 22,726.74 191.57 681.80
Soy Sauce 1 cup 187.46 255.00 1.42 6,325 8,975.86 6,194.13 8,779.80 126.49 179.52 6,385.70 9,051.34 191.57 271.54
Calamansi 6 pcs 187.46 73.17 0.41 6,325 2,575.68 6,194.13 2,519.42 126.49 51.51 6,385.70 2,597.34 191.57 77.92
Brown Sugar 1/4 cup 187.46 68.30 0.38 6,325 2,403.97 6,194.13 2,351.46 126.49 48.08 6,385.70 2,424.19 191.57 72.73
6
Garlic 187.46 48.78 0.27 6,325 1,717.12 6,194.13 1,679.61 126.49 34.34 6,385.70 1,731.56 191.57 51.95
cloves
Ketchup 1/2 cup 187.46 90.74 0.50 6,325 3,193.84 6,194.13 3,124.08 126.49 63.88 6,385.70 3,220.70 191.57 96.62
Worcestershire
2 tbsp. 187.46 102.90 0.57 6,325 3,621.97 6,194.13 3,542.85 126.49 72.44 6,385.70 3,652.43 191.57 109.57
Sauce
Salt 1 tsp. 187.46 8.59 0.05 6,325 302.24 6,194.13 295.63 126.49 6.04 6,385.70 304.78 191.57 9.14
Pepper 1 tsp. 187.46 277.37 1.54 6,325 9,763.27 6,194.13 9,550.02 126.49 195.27 6,385.70 9,845.38 191.57 295.36
Chili Powder 1 tsp. 187.46 124.10 0.69 6,325 4,368.35 6,194.13 4,272.94 126.49 87.37 6,385.70 4,405.09 191.57 132.15
TOTAL ₱2,062.10 ₱6,055.30 ₱33.70 69,572 ₱213,141.78 68,135.40 ₱208,486.21 1,391.44 ₱4,262.84 70,242.69 ₱214,934.24 2,107.28 ₱6,448.03
ENDING
BEGINNING BEGINNING TOTAL USED USED SPOILAGE COGAS IN ENDING
INGREDIENTS UNIT PRICE/PC PIECES SPOILAGE COGAS BALANCE
BALANCE BALANCE COST PURCHASE AMOUNT UNIT UNIT BALANCE
EXPENSE AMOUNT
AMOUNT
Squid 1 kg 157.93 9753.58 64.43 5,328 343318.62 5,218.17 335,819.65 106.56 6,866.37 5,379.55 346,205.83 161.39 10,386.17
Vinegar 1/2 cup 157.93 303.57 2.01 5,328 10685.31 5,218.17 10,451.92 106.56 213.71 5,379.55 10,775.17 161.39 323.26
Soy Sauce 1 cup 157.93 190.95 1.26 5,328 6721.42 5,218.17 6,574.61 106.56 134.43 5,379.55 6,777.95 161.39 203.34
Ginger 1 whole 157.93 489.87 3.24 5,328 17243.08 5,218.17 16,866.45 106.56 344.86 5,379.55 17,388.09 161.39 521.64
Tomatoes 8 pcs 157.93 183.43 1.21 5,328 6456.51 5,218.17 6,315.48 106.56 129.13 5,379.55 6,510.81 161.39 195.32
133
6
Garlic 157.93 36.53 0.24 5,328 1285.84 5,218.17 1,257.75 106.56 25.72 5,379.55 1,296.65 161.39 38.90
cloves
Calamansi 6 pcs 157.93 54.80 0.36 5,328 1928.76 5,218.17 1,886.63 106.56 38.58 5,379.55 1,944.98 161.39 58.35
Brown Sugar 1/4 cup 157.93 51.14 0.34 5,328 1800.17 5,218.17 1,760.85 106.56 36.00 5,379.55 1,815.31 161.39 54.46
Ketchup 1/2 cup 157.93 67.95 0.45 5,328 2391.66 5,218.17 2,339.42 106.56 47.83 5,379.55 2,411.77 161.39 72.35
Worcestershire
2 tbsp. 157.93 77.05 0.51 5,328 2712.25 5,218.17 2,653.01 106.56 54.25 5,379.55 2,735.06 161.39 82.05
Sauce
Salt 1 tsp. 157.93 6.43 0.04 5,328 226.32 5,218.17 221.38 106.56 4.53 5,379.55 228.23 161.39 6.85
Pepper 1 tsp. 157.93 207.71 1.37 5,328 7311.07 5,218.17 7,151.37 106.56 146.22 5,379.55 7,372.55 161.39 221.18
Chili Powder 1 tsp. 157.93 92.93 0.61 5,328 3271.17 5,218.17 3,199.72 106.56 65.42 5,379.55 3,298.68 161.39 98.96
Total ₱2,053.05 ₱11,515.94 ₱76.08 69,266 ₱405,352.18 67836.18 ₱396,498.24 1385.33 ₱8,107.04 69934.21 ₱408,761.08 2098.03 ₱12,262.83
BEGINNING ENDING
ITEMS UNIT BALANCE PRICE/PC PIECES TOTAL COST COGAS BALANCE
AMOUNT AMOUNT
Squid 1 kg 98.01 6,052.96 64.43 3,307 213,059.50 3,238.33 208,405.73 66.13 4,261.19 3,338.49 214,851.26 100.15 6,445.54
Butter 100 g 98.01 892.64 9.50 3,307 31,420.29 3,238.33 30,733.99 66.13 628.41 3,338.49 31,684.53 100.15 950.54
Vinegar 1/2 cup 98.01 188.39 2.01 3,307 6,631.18 3,238.33 6,486.34 66.13 132.62 3,338.49 6,686.94 100.15 200.61
Soy Sauce 1 cup 98.01 118.50 1.26 3,307 4,171.24 3,238.33 4,080.13 66.13 83.42 3,338.49 4,206.32 100.15 126.19
Ginger 1 whole 98.01 304.01 3.24 3,307 10,700.85 3,238.33 10,467.12 66.13 214.02 3,338.49 10,790.84 100.15 323.73
Tomatoes 8 pcs 98.01 113.83 1.21 3,307 4,006.84 3,238.33 3,919.32 66.13 80.14 3,338.49 4,040.53 100.15 121.22
Garlic 6 cloves 98.01 22.67 0.24 3,307 797.98 3,238.33 780.55 66.13 15.96 3,338.49 804.69 100.15 24.14
Calamansi 6 pcs 98.12 34.01 0.36 3,307 1,196.96 3,238.44 1,170.82 66.13 23.94 3,338.60 1,207.03 100.16 36.21
Brown Sugar 1/4 cup 98.01 31.74 0.34 3,307 1,117.17 3,238.33 1,092.76 66.13 22.34 3,338.49 1,126.56 100.15 33.80
Ketchup 1/2 cup 98.01 42.17 0.45 3,307 1,484.23 3,238.33 1,451.82 66.13 29.68 3,338.49 1,496.72 100.15 44.90
134
Worcestershire
2 tbsp. 98.01 47.82 0.51 3,307 1,683.19 3,238.33 1,646.43 66.13 33.66 3,338.49 1,697.35 100.15 50.92
Sauce
Salt 1 tsp. 98.01 3.99 0.04 3,307 140.45 3,238.33 137.39 66.13 2.81 3,338.49 141.64 100.15 4.25
Pepper 1 tsp. 98.01 128.90 1.37 3,307 4,537.16 3,238.33 4,438.06 66.13 90.74 3,338.49 4,575.32 100.15 137.26
Chili Powder 1 tsp. 98.01 57.67 0.61 3,307 2,030.05 3,238.33 1,985.71 66.13 40.60 3,338.49 2,047.12 100.15 61.41
Total ₱1,372.21 ₱8,039.30 ₱85.58 46,293 ₱282,977.09 45,336.77 ₱276,796.14 925.85 ₱5,659.54 46,738.94 ₱285,356.84 1,402.17 ₱8,560.71
ORIGINAL ISAW 2021
BEGINNING ENDING
AMOUNT AMOUNT
Isaw 1 kg 207.50 270.30 1.36 7,009 9,514.33 6,863.93 9,306.52 140.18 190.29 7,076.21 9,594.35 212.29 287.83
Soy Sauce 1 cup 207.50 113.03 0.57 7,009 3,978.72 6,863.93 3,891.82 140.18 79.57 7,076.21 4,012.18 212.29 120.37
Vinegar 0.5 cup 207.50 59.85 0.30 7,009 2,106.75 6,863.93 2,060.73 140.18 42.13 7,076.21 2,124.46 212.29 63.73
Cooking oil 3 tbsp 207.50 45.80 0.23 7,009 1,612.25 6,863.93 1,577.04 140.18 32.25 7,076.21 1,625.81 212.29 48.77
Garlic 1 whole 207.50 43.25 0.22 7,009 1,522.29 6,863.93 1,489.04 140.18 30.45 7,076.21 1,535.10 212.29 46.05
Ketchup 1 cup 207.50 152.04 0.76 7,009 5,351.81 6,863.93 5,234.92 140.18 107.04 7,076.21 5,396.82 212.29 161.90
salt 1 tsp 207.50 3.81 0.02 7,009 133.97 6,863.93 131.05 140.18 2.68 7,076.21 135.10 212.29 4.05
pepper 1 tsp 207.50 122.95 0.62 7,009 4,327.76 6,863.93 4,233.23 140.18 86.56 7,076.21 4,364.15 212.29 130.92
sugar 1 tbsp 207.50 8.66 0.04 7,009 304.76 6,863.93 298.11 140.18 6.10 7,076.21 307.33 212.29 9.22
TOTAL ₱2,282.45 ₱896.33 ₱4.50 77,098 ₱31,550.16 75,503.20 ₱30,861.02 1,541.96 ₱631.00 77,838.35 ₱31,815.49 2,335.15 ₱954.46
BUTTERED ISAW 2021
135
BEGINNING ENDING
AMOUNT AMOUNT
Isaw 1 kg 128.92 167.74 1.36 4,350 5,904.48 4,259.82 5,775.52 86.99 118.09 4,391.57 5,954.14 131.75 178.62
Butter 100 g 128.92 176.13 1.43 4,350 6,199.71 4,259.82 6,064.29 86.99 123.99 4,391.57 6,251.85 131.75 187.56
Soy Sauce 1 cup 128.92 70.15 0.57 4,350 2,469.15 4,259.82 2,415.22 86.99 49.38 4,391.57 2,489.91 131.75 74.70
Vinegar 0.5 cup 128.92 37.14 0.30 4,350 1,307.42 4,259.82 1,278.86 86.99 26.15 4,391.57 1,318.42 131.75 39.55
Cooking oil 3 tbsp 128.92 28.43 0.23 4,350 1,000.55 4,259.82 978.69 86.99 20.01 4,391.57 1,008.96 131.75 30.27
Garlic 1 whole 128.92 26.84 0.22 4,350 944.72 4,259.82 924.08 86.99 18.89 4,391.57 952.66 131.75 28.58
Ketchup 1 cup 128.92 94.36 0.76 4,350 3,321.27 4,259.82 3,248.73 86.99 66.43 4,391.57 3,349.20 131.75 100.48
salt 1 tsp 128.92 2.36 0.02 4,350 83.14 4,259.82 81.33 86.99 1.66 4,391.57 83.84 131.75 2.52
pepper 1 tsp 128.92 76.30 0.62 4,350 2,685.76 4,259.82 2,627.09 86.99 53.72 4,391.57 2,708.34 131.75 81.25
sugar 1 tbsp 128.92 5.37 0.04 4,350 189.13 4,259.82 185.00 86.99 3.78 4,391.57 190.72 131.75 5.72
TOTAL ₱1,547.07 ₱732.38 ₱5.93 52,196 ₱25,779.37 51,117.85 ₱25,216.28 1,043.91 ₱515.59 52,698.82 ₱25,996.16 1,580.96 ₱779.88
ORIGINAL TENGA 2021
BEGINNING ENDING
AMOUNT AMOUNT
Tenga 1 kg 100.69 593.92 6.15 3,397 20,905.65 3,327.02 20,449.01 67.94 418.11 3,429.92 21,081.46 102.90 632.44
Soy Sauce 1 cup 100.69 36.52 0.38 3,397 1,285.64 3,327.02 1,257.56 67.94 25.71 3,429.92 1,296.45 102.90 38.89
Vinegar 0.5 cup 100.69 19.34 0.20 3,397 680.75 3,327.02 665.88 67.94 13.62 3,429.92 686.48 102.90 20.59
Cooking oil 3 tbsp 100.69 14.80 0.15 3,397 520.97 3,327.02 509.59 67.94 10.42 3,429.92 525.35 102.90 15.76
Garlic 1 whole 100.69 13.97 0.14 3,397 491.90 3,327.02 481.15 67.94 9.84 3,429.92 496.03 102.90 14.88
Ketchup 1 cup 100.69 49.13 0.51 3,397 1,729.33 3,327.02 1,691.55 67.94 34.59 3,429.92 1,743.87 102.90 52.32
136
salt 1 tsp 100.69 1.23 0.01 3,397 43.29 3,327.02 42.34 67.94 0.87 3,429.92 43.65 102.90 1.31
pepper 1 tsp 100.69 39.73 0.41 3,397 1,398.43 3,327.02 1,367.88 67.94 27.97 3,429.92 1,410.19 102.90 42.31
sugar 1 tbsp 100.69 2.80 0.03 3,397 98.48 3,327.02 96.33 67.94 1.97 3,429.92 99.31 102.90 2.98
TOTAL ₱1,107.61 ₱796.21 ₱8.25 37,369 ₱28,026.07 36,597.22 ₱27,413.91 747.38 ₱560.52 37,729.09 ₱28,261.76 1,131.87 ₱847.85
BUTTERED TENGA 2021
BEGINNING ENDING
AMOUNT AMOUNT
Tenga 1 kg 62.49 368.58 6.15 2,108 12,973.80 2,064.71 12,690.42 42.16 259.48 2,128.57 13,082.90 63.86 392.49
Butter 100g 62.49 56.91 0.95 2,108 2,003.31 2,064.71 1,959.55 42.16 40.07 2,128.57 2,020.15 63.86 60.60
Soy Sauce 1 cup 62.49 22.67 0.38 2,108 797.85 2,064.71 780.43 42.16 15.96 2,128.57 804.56 63.86 24.14
Vinegar 0.5 cup 62.49 12.00 0.20 2,108 422.47 2,064.71 413.24 42.16 8.45 2,128.57 426.02 63.86 12.78
Cooking oil 3 tbsp 62.49 9.19 0.15 2,108 323.31 2,064.71 316.24 42.16 6.47 2,128.57 326.02 63.86 9.78
Garlic 1 whole 62.49 8.67 0.14 2,108 305.27 2,064.71 298.60 42.16 6.11 2,128.57 307.83 63.86 9.23
Ketchup 1 cup 62.49 30.49 0.51 2,108 1,073.20 2,064.71 1,049.76 42.16 21.46 2,128.57 1,082.23 63.86 32.47
salt 1 tsp 62.49 0.76 0.01 2,108 26.87 2,064.71 26.28 42.16 0.54 2,128.57 27.09 63.86 0.81
pepper 1 tsp 62.49 24.66 0.41 2,108 867.85 2,064.71 848.89 42.16 17.36 2,128.57 875.14 63.86 26.25
sugar 1 tbsp 62.49 1.74 0.03 2,108 61.11 2,064.71 59.78 42.16 1.22 2,128.57 61.63 63.86 1.85
TOTAL ₱749.86 ₱551.03 ₱9.20 25,299 ₱19,395.95 24,776.51 ₱18,972.30 505.98 ₱387.92 25,542.79 ₱19,559.07 766.28 ₱586.77
137
BEGINNING ENDING
AMOUNT AMOUNT
Rice 1kg 673.81 1,911.21 2.99 22,733 67,929.76 22,263.99 66,427.90 454.67 1,358.60 22,952.57 68,482.37 688.58 2,054.47
Iced Tea 225g 84.09 850.75 10.56 2,837 29,947.43 2,778.51 29,293.25 56.74 598.95 2,864.44 30,199.23 85.93 905.98
Coke 2L 84.09 754.91 9.37 2,837 26,573.72 2,778.51 25,993.24 56.74 531.47 2,864.44 26,797.15 85.93 803.91
Sprite 2L 84.09 754.91 9.37 2,837 26,573.72 2,778.51 25,993.24 56.74 531.47 2,864.44 26,797.15 85.93 803.91
Royal 2L 84.09 754.91 9.37 2,837 26,573.72 2,778.51 25,993.24 56.74 531.47 2,864.44 26,797.15 85.93 803.91
TOTAL ₱1,010.16 ₱5,026.68 ₱41.64 34,081.82 ₱177,598.35 33,378.03 ₱173,700.87 681.64 ₱3,551.97 34,410.34 ₱179,073.06 1,032.31 ₱5,372.19
PACKAGING 2021
BEGINNING ENDING
AMOUNT AMOUNT
BBQ Sticks 1 pc 1,772.64 553.54 0.33 59,806 19,484.35 58,571.20 19,058.76 1,196.12 389.69 60,382.68 19,648.21 1,811.48 589.45
TOTAL 1,772.64 ₱553.54 ₱0.33 59,806 ₱19,484.35 ₱58,571.20 ₱19,058.76 ₱1,196.12 ₱389.69 ₱60,382.68 ₱19,648.21 ₱1,811.48 ₱589.45
GRAND
22,453.11 ₱48,834.77 ₱319.09 757,620.13 ₱1,719,609.39 741,973.21 ₱1,682,030.41 15,152.40 ₱34,392.19 764,920.83 ₱1,734,051.97 22,947.62 ₱ 52,021.56
TOTAL
138
MATERIAL COST 2022
BEGINNING ENDING
AMOUNT AMOUNT
Pork 1 kg 332.52 3,220.78 10.11 11,188 113,065.87 10,957.84 110,604.56 223.76 2,261.32 11,296.75 114,025.32 338.90 3,420.76
Soy Sauce 1 cup 332.52 137.05 0.43 11,188 4,811.31 10,957.84 4,706.58 223.76 96.23 11,296.75 4,852.14 338.90 145.56
Calamansi 6 pcs 332.52 39.67 0.12 11,188 1,392.75 10,957.84 1,362.43 223.76 27.85 11,296.75 1,404.57 338.90 42.14
Brown Sugar 1/4 cup 332.52 36.07 0.11 11,188 1,266.14 10,957.84 1,238.57 223.76 25.32 11,296.75 1,276.88 338.90 38.31
Garlic 6 cloves 332.52 25.25 0.08 11,188 886.29 10,957.84 867.00 223.76 17.73 11,296.75 893.82 338.90 26.81
Ketchup 1/2 cup 332.52 46.89 0.15 11,188 1,645.98 10,957.84 1,610.14 223.76 32.92 11,296.75 1,659.94 338.90 49.80
Worcestershire
2 tbsp. 332.52 54.10 0.17 11,188 1,899.20 10,957.84 1,857.86 223.76 37.98 11,296.75 1,915.32 338.90 57.46
Sauce
salt 1 tsp. 332.52 3.61 0.01 11,188 126.61 10,957.84 123.86 223.76 2.53 11,296.75 127.69 338.90 3.83
pepper 1 tsp. 332.52 147.87 0.46 11,188 5,191.15 10,957.84 5,078.15 223.76 103.82 11,296.75 5,235.21 338.90 157.06
Chili powder 1 tsp. 332.52 64.92 0.20 11,188 2,279.04 10,957.84 2,229.43 223.76 45.58 11,296.75 2,298.38 338.90 68.95
TOTAL ₱3,325.21 ₱3,776.21 ₱11.85 111,880 ₱132,564.35 109,578.44 ₱129,678.59 2,237.60 ₱2,651.29 112,967.47 ₱133,689.27 3,389.02 ₱4,010.68
BEGINNING ENDING
AMOUNT AMOUNT
Pork 1 kg 206.36 1,998.78 10.11 6,943 70,167.35 6,800.31 68,639.89 138.86 1,403.35 7,010.63 70,762.78 210.32 2,122.88
Soy Sauce 1 cup 206.36 85.05 0.43 6,943 2,985.84 6,800.31 2,920.85 138.86 59.72 7,010.63 3,011.18 210.32 90.34
Calamansi 6 pcs 206.36 24.62 0.12 6,943 864.32 6,800.31 845.51 138.86 17.29 7,010.63 871.66 210.32 26.15
Brown Sugar 1/4 cup 206.36 22.38 0.11 6,943 785.75 6,800.31 768.64 138.86 15.71 7,010.63 792.42 210.32 23.77
Garlic 6 206.36 15.67 0.08 6,943 550.02 6,800.31 538.05 138.86 11.00 7,010.63 554.69 210.32 16.64
139
cloves
Ketchup 1/2 cup 206.36 29.10 0.15 6,943 1,021.47 6,800.31 999.24 138.86 20.43 7,010.63 1,030.14 210.32 30.90
Worcestershire
2 tbsp. 206.36 33.57 0.17 6,943 1,178.62 6,800.31 1,152.97 138.86 23.57 7,010.63 1,188.62 210.32 35.66
Sauce
salt 1 tsp. 206.36 2.24 0.01 6,943 78.57 6,800.31 76.86 138.86 1.57 7,010.63 79.24 210.32 2.38
pepper 1 tsp. 206.36 91.77 0.46 6,943 3,221.57 6,800.31 3,151.44 138.86 64.43 7,010.63 3,248.91 210.32 97.47
Chili powder 1 tsp. 206.36 40.29 0.20 6,943 1,414.35 6,800.31 1,383.56 138.86 28.29 7,010.63 1,426.35 210.32 42.79
Butter 200 g 206.36 208.16 1.05 6,943 7,307.46 6,800.31 7,148.39 138.86 146.15 7,010.63 7,369.47 210.32 221.08
TOTAL ₱2,269.95 ₱2,551.63 ₱12.90 76,374 ₱89,575.34 74,803.40 ₱87,625.39 1,527.49 ₱1,791.51 77,116.91 ₱90,335.46 2,313.51 ₱2,710.06
ORIGINAL CHICKEN
2022
BBQ
BEGINNING
BEGINNING USED USED SPOILAGE SPOILAGE COGAS IN ENDING ENDING
ITEM UNIT BALANCE PRICE/PC PIECES TOTAL COST COGAS
BALANCE PURCHASE AMOUNT UNIT EXPENSE UNIT BALANCE BALANCE
AMOUNT
AMOUNT
Chicken 1 kg 308.69 7,491.67 25.32 10,386 262,996.27 10,172.59 257,271.17 207.72 5,259.93 10,487.21 265,228.01 314.62 7,956.84
Soy Sauce 1 cup 308.69 437.55 1.48 10,386 15,360.37 10,172.59 15,026.00 207.72 307.21 10,487.21 15,490.72 314.62 464.72
Calamansi 6 pcs 308.69 125.56 0.42 10,386 4,407.76 10,172.59 4,311.81 207.72 88.16 10,487.21 4,445.16 314.62 133.35
Brown Sugar 1/4 cup 308.69 117.19 0.40 10,386 4,113.91 10,172.59 4,024.35 207.72 82.28 10,487.21 4,148.82 314.62 124.46
6
Garlic 308.69 83.71 0.28 10,386 2,938.51 10,172.59 2,874.54 207.72 58.77 10,487.21 2,963.44 314.62 88.90
cloves
Ketchup 1/2 cup 308.69 155.69 0.53 10,386 5,465.62 10,172.59 5,346.64 207.72 109.31 10,487.21 5,512.00 314.62 165.36
Worcestershire
2 tbsp. 308.69 176.56 0.60 10,386 6,198.27 10,172.59 6,063.34 207.72 123.97 10,487.21 6,250.87 314.62 187.53
Sauce
Salt 1 tsp. 308.69 14.73 0.05 10,386 517.22 10,172.59 505.96 207.72 10.34 10,487.21 521.60 314.62 15.65
Pepper 1 tsp. 308.69 475.94 1.61 10,386 16,707.87 10,172.59 16,344.16 207.72 334.16 10,487.21 16,849.65 314.62 505.49
Chili Powder 1 tsp. 308.69 212.95 0.72 10,386 7,475.56 10,172.59 7,312.83 207.72 149.51 10,487.21 7,539.00 314.62 226.17
140
TOTAL ₱3,086.93 ₱9,291.55 ₱31.41 103,862 ₱326,181.35 101,725.92 ₱319,080.79 2,077.25 ₱6,523.63 104,872.08 ₱328,949.27 3,146.16 ₱9,868.48
BUTTERED CHICKEN
2022
BBQ
BEGINNING ENDING
AMOUNT AMOUNT
Chicken 1 kg 191.57 4,649.24 25.32 6,446 163,212.39 6,312.99 159,659.46 128.91 3,264.25 6,508.24 164,597.38 195.25 4,937.92
Butter 100 g 191.57 681.80 3.71 6,446 23,934.78 6,312.99 23,413.75 128.91 478.70 6,508.24 24,137.88 195.25 724.14
Soy Sauce 1 cup 191.57 271.54 1.48 6,446 9,532.47 6,312.99 9,324.96 128.91 190.65 6,508.24 9,613.36 195.25 288.40
Calamansi 6 pcs 191.57 77.92 0.42 6,446 2,735.40 6,312.99 2,675.86 128.91 54.71 6,508.24 2,758.62 195.25 82.76
Brown Sugar 1/4 cup 191.57 72.73 0.40 6,446 2,553.04 6,312.99 2,497.47 128.91 51.06 6,508.24 2,574.71 195.25 77.24
6
Garlic 191.57 51.95 0.28 6,446 1,823.60 6,312.99 1,783.90 128.91 36.47 6,508.24 1,839.08 195.25 55.17
cloves
Ketchup 1/2 cup 191.57 96.62 0.53 6,446 3,391.90 6,312.99 3,318.06 128.91 67.84 6,508.24 3,420.68 195.25 102.62
Worcestershire
2 tbsp. 191.57 109.57 0.60 6,446 3,846.57 6,312.99 3,762.84 128.91 76.93 6,508.24 3,879.21 195.25 116.38
Sauce
Salt 1 tsp. 191.57 9.14 0.05 6,446 320.98 6,312.99 313.99 128.91 6.42 6,508.24 323.70 195.25 9.71
Pepper 1 tsp. 191.57 295.36 1.61 6,446 10,368.71 6,312.99 10,143.00 128.91 207.37 6,508.24 10,456.70 195.25 313.70
Chili Powder 1 tsp. 191.57 132.15 0.72 6,446 4,639.24 6,312.99 4,538.25 128.91 92.78 6,508.24 4,678.61 195.25 140.36
TOTAL 2,107.28 ₱6,448.03 ₱35.12 70,901 ₱226,359.09 69,442.90 ₱221,431.53 1,418.03 ₱4,527.18 71,590.62 ₱228,279.93 2,147.72 ₱6,848.40
ORIGINAL SQUID 2022
BEGINNING ENDING
AMOUNT AMOUNT
Squid 1 kg 161.39 10,386.17 67.15 5,430 364,608.42 5,318.30 356,671.36 108.60 7,292.17 5,482.79 367,702.43 164.48 11,031.07
Vinegar 1/2 cup 161.39 323.26 2.09 5,430 11,347.93 5,318.30 11,100.90 108.60 226.96 5,482.79 11,444.22 164.48 343.33
141
Soy Sauce 1 cup 161.39 203.34 1.31 5,430 7,138.23 5,318.30 6,982.84 108.60 142.76 5,482.79 7,198.80 164.48 215.96
Ginger 1 whole 161.39 521.64 3.37 5,430 18,312.36 5,318.30 17,913.72 108.60 366.25 5,482.79 18,467.75 164.48 554.03
Tomatoes 8 pcs 161.39 195.32 1.26 5,430 6,856.89 5,318.30 6,707.63 108.60 137.14 5,482.79 6,915.08 164.48 207.45
6
Garlic 161.39 38.90 0.25 5,430 1,365.57 5,318.30 1,335.85 108.60 27.31 5,482.79 1,377.16 164.48 41.31
cloves
Calamansi 6 pcs 161.39 58.35 0.38 5,430 2,048.36 5,318.30 2,003.77 108.60 40.97 5,482.79 2,065.74 164.48 61.97
Brown Sugar 1/4 cup 161.39 54.46 0.35 5,430 1,911.80 5,318.30 1,870.19 108.60 38.24 5,482.79 1,928.03 164.48 57.84
Ketchup 1/2 cup 161.39 72.35 0.47 5,430 2,539.97 5,318.30 2,484.68 108.60 50.80 5,482.79 2,561.52 164.48 76.85
Worcestershire
2 tbsp. 161.39 82.05 0.53 5,430 2,880.44 5,318.30 2,817.74 108.60 57.61 5,482.79 2,904.89 164.48 87.15
Sauce
Salt 1 tsp. 161.39 6.85 0.04 5,430 240.36 5,318.30 235.13 108.60 4.81 5,482.79 242.40 164.48 7.27
Pepper 1 tsp. 161.39 221.18 1.43 5,430 7,764.44 5,318.30 7,595.42 108.60 155.29 5,482.79 7,830.33 164.48 234.91
Chili Powder 1 tsp. 161.39 98.96 0.64 5,430 3,474.02 5,318.30 3,398.40 108.60 69.48 5,482.79 3,503.50 164.48 105.11
TOTAL ₱2,098.03 ₱12,262.83 ₱79.28 70,590 ₱430,488.80 69,137.93 ₱421,117.60 1,411.80 ₱8,609.78 71,276.22 ₱434,141.85 2,138.29 ₱13,024.26
BUTTERED SQUID 2022
BEGINNING ENDING
AMOUNT AMOUNT
Squid 1 kg 100.15 6,445.54 67.15 3,370 226,271.70 3,300.48 221,346.05 67.40 4,525.43 3,402.55 228,191.80 102.08 6,845.75
Butter 100 g 100.15 950.54 9.90 3,370 33,368.72 3,300.48 32,642.32 67.40 667.37 3,402.55 33,651.88 102.08 1,009.56
Vinegar 1/2 cup 100.15 200.61 2.09 3,370 7,042.39 3,300.48 6,889.08 67.40 140.85 3,402.55 7,102.15 102.08 213.06
Soy Sauce 1 cup 100.15 126.19 1.31 3,370 4,429.90 3,300.48 4,333.47 67.40 88.60 3,402.55 4,467.49 102.08 134.02
Ginger 1 whole 100.15 323.73 3.37 3,370 11,364.43 3,300.48 11,117.04 67.40 227.29 3,402.55 11,460.87 102.08 343.83
Tomatoes 8 pcs 100.15 121.22 1.26 3,370 4,255.31 3,300.48 4,162.67 67.40 85.11 3,402.55 4,291.42 102.08 128.74
6
Garlic 100.15 24.14 0.25 3,370 847.46 3,300.48 829.01 67.40 16.95 3,402.55 854.65 102.08 25.64
cloves
142
Calamansi 6 pcs 100.16 36.21 0.38 3,370 1,271.19 3,300.48 1,243.52 67.40 25.42 3,402.56 1,281.98 102.08 38.46
Brown Sugar 1/4 cup 100.15 33.80 0.35 3,370 1,186.44 3,300.48 1,160.62 67.40 23.73 3,402.55 1,196.51 102.08 35.90
Ketchup 1/2 cup 100.15 44.90 0.47 3,370 1,576.27 3,300.48 1,541.96 67.40 31.53 3,402.55 1,589.65 102.08 47.69
Worcestershire
2 tbsp. 100.15 50.92 0.53 3,370 1,787.57 3,300.48 1,748.66 67.40 35.75 3,402.55 1,802.74 102.08 54.08
Sauce
Salt 1 tsp. 100.15 4.25 0.04 3,370 149.16 3,300.48 145.92 67.40 2.98 3,402.55 150.43 102.08 4.51
Pepper 1 tsp. 100.15 137.26 1.43 3,370 4,818.52 3,300.48 4,713.63 67.40 96.37 3,402.55 4,859.41 102.08 145.78
Chili Powder 1 tsp. 100.15 61.41 0.64 3,370 2,155.94 3,300.48 2,109.01 67.40 43.12 3,402.55 2,174.23 102.08 65.23
TOTAL ₱1,402.17 ₱8,560.71 ₱89.18 47,177 ₱300,525.00 46,206.66 ₱293,982.95 943.54 ₱6,010.50 47,635.74 ₱303,075.21 1,429.07 ₱9,092.26
ORIGINAL ISAW 2022
BEGINNING ENDING
AMOUNT AMOUNT
Isaw 1 kg 212.29 287.83 1.41 7,143 10,104.34 6,995.88 9,884.38 142.86 202.09 7,212.25 10,190.08 216.37 305.70
Soy Sauce 1 cup 212.29 120.37 0.59 7,143 4,225.45 6,995.88 4,133.47 142.86 84.51 7,212.25 4,261.31 216.37 127.84
Vinegar 1/2 cup 212.29 63.73 0.31 7,143 2,237.39 6,995.88 2,188.68 142.86 44.75 7,212.25 2,256.37 216.37 67.69
Cooking oil 3 tbsp 212.29 48.77 0.24 7,143 1,712.23 6,995.88 1,674.96 142.86 34.24 7,212.25 1,726.76 216.37 51.80
Garlic 1 whole 212.29 46.05 0.23 7,143 1,616.69 6,995.88 1,581.50 142.86 32.33 7,212.25 1,630.41 216.37 48.91
Ketchup 1 cup 212.29 161.90 0.80 7,143 5,683.69 6,995.88 5,559.96 142.86 113.67 7,212.25 5,731.92 216.37 171.96
salt 1 tsp 212.29 4.05 0.02 7,143 142.28 6,995.88 139.18 142.86 2.85 7,212.25 143.49 216.37 4.30
pepper 1 tsp 212.29 130.92 0.64 7,143 4,596.13 6,995.88 4,496.08 142.86 91.92 7,212.25 4,635.13 216.37 139.05
sugar 1 tbsp 212.29 9.22 0.05 7,143 323.66 6,995.88 316.62 142.86 6.47 7,212.25 326.41 216.37 9.79
TOTAL ₱2,335.15 ₱954.46 ₱4.69 78,571 ₱33,506.64 76,954.68 ₱32,777.24 1,571.42 ₱670.13 79,334.73 ₱33,790.97 2,380.04 ₱1,013.73
143
BUTTERED ISAW 2022
BEGINNING ENDING
AMOUNT AMOUNT
Isaw 1 kg 131.75 178.62 1.41 4,433 6,270.63 4,341.57 6,134.13 88.65 125.41 4,475.84 6,323.84 134.28 189.72
Butter 100 g 131.75 187.56 1.49 4,433 6,584.16 4,341.57 6,440.83 88.65 131.68 4,475.84 6,640.04 134.28 199.20
Soy Sauce 1 cup 131.75 74.70 0.59 4,433 2,622.26 4,341.57 2,565.18 88.65 52.45 4,475.84 2,644.52 134.28 79.34
Vinegar 1/2 cup 131.75 39.55 0.31 4,433 1,388.50 4,341.57 1,358.27 88.65 27.77 4,475.84 1,400.28 134.28 42.01
Cooking oil 3 tbsp 131.75 30.27 0.24 4,433 1,062.59 4,341.57 1,039.46 88.65 21.25 4,475.84 1,071.61 134.28 32.15
Garlic 1 whole 131.75 28.58 0.23 4,433 1,003.30 4,341.57 981.46 88.65 20.07 4,475.84 1,011.81 134.28 30.35
Ketchup 1 cup 131.75 100.48 0.80 4,433 3,527.23 4,341.57 3,450.45 88.65 70.54 4,475.84 3,557.16 134.28 106.71
salt 1 tsp 131.75 2.52 0.02 4,433 88.30 4,341.57 86.37 88.65 1.77 4,475.84 89.05 134.28 2.67
pepper 1 tsp 131.75 81.25 0.64 4,433 2,852.30 4,341.57 2,790.21 88.65 57.05 4,475.84 2,876.51 134.28 86.30
sugar 1 tbsp 131.75 5.72 0.05 4,433 200.86 4,341.57 196.49 88.65 4.02 4,475.84 202.57 134.28 6.08
TOTAL ₱1,580.96 ₱779.88 ₱6.18 53,193 ₱27,377.99 52,098.79 ₱26,782.01 1,063.86 ₱547.56 53,710.09 ₱27,610.32 1,611.30 ₱828.31
ORIGINAL TENGA 2022
BEGINNING ENDING
AMOUNT AMOUNT
Tenga 1 kg 102.90 632.44 6.41 3,462 22,202.04 3,390.86 21,718.73 69.24 444.04 3,495.74 22,390.45 104.87 671.71
Soy Sauce 1 cup 102.90 38.89 0.39 3,462 1,365.37 3,390.86 1,335.64 69.24 27.31 3,495.74 1,376.95 104.87 41.31
Vinegar 1/2 cup 102.90 20.59 0.21 3,462 722.97 3,390.86 707.23 69.24 14.46 3,495.74 729.10 104.87 21.87
Cooking oil 3 tbsp 102.90 15.76 0.16 3,462 553.27 3,390.86 541.23 69.24 11.07 3,495.74 557.97 104.87 16.74
144
Garlic 1 whole 102.90 14.88 0.15 3,462 522.40 3,390.86 511.03 69.24 10.45 3,495.74 526.83 104.87 15.81
Ketchup 1 cup 102.90 52.32 0.53 3,462 1,836.57 3,390.86 1,796.59 69.24 36.73 3,495.74 1,852.15 104.87 55.56
salt 1 tsp 102.90 1.31 0.01 3,462 45.97 3,390.86 44.97 69.24 0.92 3,495.74 46.36 104.87 1.39
pepper 1 tsp 102.90 42.31 0.43 3,462 1,485.14 3,390.86 1,452.81 69.24 29.70 3,495.74 1,497.75 104.87 44.93
sugar 1 tbsp 102.90 2.98 0.03 3,462 104.58 3,390.86 102.31 69.24 2.09 3,495.74 105.47 104.87 3.16
TOTAL ₱1,131.87 ₱847.85 ₱8.60 38,083 ₱29,764.01 37,299.50 ₱29,116.09 761.66 ₱595.28 38,453.10 ₱30,016.59 1,153.59 ₱900.50
BUTTERED TENGA 2022
BEGINNING ENDING
AMOUNT AMOUNT
Tenga 1 kg 63.86 392.49 6.41 2,149 13,778.33 2,104.33 13,478.39 42.97 275.57 2,169.41 13,895.25 65.08 416.86
Butter 100 g 63.86 60.60 0.99 2,149 2,127.54 2,104.33 2,081.22 42.97 42.55 2,169.41 2,145.59 65.08 64.37
Soy Sauce 1 cup 63.86 24.14 0.39 2,149 847.33 2,104.33 828.88 42.97 16.95 2,169.41 854.52 65.08 25.64
Vinegar 1/2 cup 63.86 12.78 0.21 2,149 448.66 2,104.33 438.90 42.97 8.97 2,169.41 452.47 65.08 13.57
Cooking oil 3 tbsp 63.86 9.78 0.16 2,149 343.35 2,104.33 335.88 42.97 6.87 2,169.41 346.27 65.08 10.39
Garlic 1 whole 63.86 9.23 0.15 2,149 324.20 2,104.33 317.14 42.97 6.48 2,169.41 326.95 65.08 9.81
Ketchup 1 cup 63.86 32.47 0.53 2,149 1,139.75 2,104.33 1,114.94 42.97 22.80 2,169.41 1,149.42 65.08 34.48
salt 1 tsp 63.86 0.81 0.01 2,149 28.53 2,104.33 27.91 42.97 0.57 2,169.41 28.77 65.08 0.86
pepper 1 tsp 63.86 26.25 0.43 2,149 921.66 2,104.33 901.60 42.97 18.43 2,169.41 929.48 65.08 27.88
sugar 1 tbsp 63.86 1.85 0.03 2,149 64.90 2,104.33 63.49 42.97 1.30 2,169.41 65.45 65.08 1.96
TOTAL ₱766.28 ₱586.77 ₱9.59 25,782 ₱20,598.73 25,251.96 ₱20,150.32 515.65 ₱411.97 26,032.95 ₱20,773.53 780.99 ₱623.21
145
BEGINNING ENDING
AMOUNT AMOUNT
Rice 1 kg 688.58 2,054.47 3.14 23,168 72,827.56 22,691.23 71,222.71 463.36 1,456.55 23,393.02 73,425.48 701.79 2,202.76
Iced Tea 225g 85.93 905.98 11.00 2,885 31,733.62 2,825.71 31,044.78 57.70 634.67 2,913.10 32,004.93 87.39 960.15
Coke 2L 85.93 803.91 9.76 2,885 28,158.69 2,825.71 27,547.45 57.70 563.17 2,913.10 28,399.43 87.39 851.98
Sprite 2L 85.93 803.91 9.76 2,885 28,158.69 2,825.71 27,547.45 57.70 563.17 2,913.10 28,399.43 87.39 851.98
Royal 2L 85.93 803.91 9.76 2,885 28,158.69 2,825.71 27,547.45 57.70 563.17 2,913.10 28,399.43 87.39 851.98
TOTAL ₱1,032.31 ₱5,372.19 ₱43.43 34,707 ₱189,037.25 33,994.05 ₱184,909.84 694.14 ₱3,780.75 35,045.41 ₱190,628.70 1,051.36 ₱5,718.86
PACKAGING 2022
BEGINNING ENDING
AMOUNT AMOUNT
BBQ Sticks 1.00 1,811.48 589.45 0.34 60,949 20,692.61 59,695.16 20,242.16 1,218.98 413.85 61,541.40 20,868.21 1,846.24 626.05
TOTAL 1,811.48 ₱589.45 ₱0.34 60,949 ₱20,692.61 59,695.16 ₱20,242.16 1,218.98 ₱413.85 61,541.40 ₱20,868.21 1,846.24 ₱626.05
GRAND
22,947.62 ₱52,021.56 ₱332.55 772,070 ₱1,826,671.16 756,189.39 ₱1,786,894.52 14,004.20 ₱36,533.42 779,576.70 ₱1,842,159.30 23,387.30 ₱ 55,264.78
TOTAL
146
MATERIAL COST 2023
BEGINNING ENDING
AMOUNT AMOUNT
Pork 1 kg 338.90 3,420.76 10.53 11,342 119,448.03 11,110.45 116,865.44 226.84 2,388.96 11,454.07 120,479.83 343.62 3,614.39
Soy Sauce 1 cup 338.90 145.56 0.45 11,342 5,082.90 11,110.45 4,973.00 226.84 101.66 11,454.07 5,126.80 343.62 153.80
Calamansi 6 pcs 338.90 42.14 0.13 11,342 1,471.36 11,110.45 1,439.55 226.84 29.43 11,454.07 1,484.07 343.62 44.52
Brown Sugar 1/4 cup 338.90 38.31 0.12 11,342 1,337.60 11,110.45 1,308.68 226.84 26.75 11,454.07 1,349.16 343.62 40.47
Garlic 6 cloves 338.90 26.81 0.08 11,342 936.32 11,110.45 916.08 226.84 18.73 11,454.07 944.41 343.62 28.33
Ketchup 1/2 cup 338.90 49.80 0.15 11,342 1,738.89 11,110.45 1,701.29 226.84 34.78 11,454.07 1,753.91 343.62 52.62
Worcestershire
2 tbsp. 338.90 57.46 0.18 11,342 2,006.41 11,110.45 1,963.03 226.84 40.13 11,454.07 2,023.74 343.62 60.71
Sauce
salt 1 tsp. 338.90 3.83 0.01 11,342 133.76 11,110.45 130.87 226.84 2.68 11,454.07 134.92 343.62 4.05
pepper 1 tsp. 338.90 157.06 0.48 11,342 5,484.18 11,110.45 5,365.60 226.84 109.68 11,454.07 5,531.55 343.62 165.95
Chili powder 1 tsp. 338.90 68.95 0.21 11,342 2,407.69 11,110.45 2,355.63 226.84 48.15 11,454.07 2,428.48 343.62 72.85
TOTAL ₱3,389.02 ₱4,010.68 ₱12.35 113,420.08 ₱140,047.13 111,104.48 ₱137,019.16 2,268.40 ₱2,800.94 114,540.71 ₱141,256.87 3,436.22 ₱4,237.71
BEGINNING ENDING
AMOUNT AMOUNT
Pork 1 kg 210.32 2,122.88 10.53 7,039 74,128.04 6,895.01 72,525.32 140.77 1,482.56 7,108.26 74,768.37 213.25 2,243.05
Soy Sauce 1 cup 210.32 90.34 0.45 7,039 3,154.38 6,895.01 3,086.18 140.77 63.09 7,108.26 3,181.63 213.25 95.45
Calamansi 6 pcs 210.32 26.15 0.13 7,039 913.11 6,895.01 893.37 140.77 18.26 7,108.26 921.00 213.25 27.63
Brown Sugar 1/4 cup 210.32 23.77 0.12 7,039 830.10 6,895.01 812.15 140.77 16.60 7,108.26 837.27 213.25 25.12
Garlic 6 210.32 16.64 0.08 7,039 581.07 6,895.01 568.51 140.77 11.62 7,108.26 586.09 213.25 17.58
147
cloves
Ketchup 1/2 cup 210.32 30.90 0.15 7,039 1,079.13 6,895.01 1,055.80 140.77 21.58 7,108.26 1,088.45 213.25 32.65
salt 1 tsp. 210.32 2.38 0.01 7,039 83.01 6,895.01 81.22 140.77 1.66 7,108.26 83.73 213.25 2.51
pepper 1 tsp. 210.32 97.47 0.48 7,039 3,403.42 6,895.01 3,329.83 140.77 68.07 7,108.26 3,432.81 213.25 102.98
Chili powder 1 tsp. 210.32 42.79 0.21 7,039 1,494.18 6,895.01 1,461.88 140.77 29.88 7,108.26 1,507.09 213.25 45.21
200
Butter 210.32 221.08 1.10 7,039 7,719.94 6,895.01 7,553.03 140.77 154.40 7,108.26 7,786.63 213.25 233.60
grams
TOTAL ₱2,313.51 ₱2,710.06 ₱13.44 77,426 ₱94,631.55 75,845.15 ₱92,585.51 1,548.52 ₱1,892.63 78,190.88 ₱95,448.98 2,345.73 ₱2,863.47
ORIGINAL CHICKEN
2023
BBQ
BEGINNING ENDING
AMOUNT AMOUNT
Chicken 1 kg 314.62 7,956.84 26.39 10,529 277,841.47 10,314.26 271,834.24 210.58 5,556.83 10,633.26 280,241.48 319.00 8,407.24
Soy Sauce 1 cup 314.62 464.72 1.54 10,529 16,227.41 10,314.26 15,876.56 210.58 324.55 10,633.26 16,367.58 319.00 491.03
Calamansi 6 pcs 314.62 133.35 0.44 10,529 4,656.56 10,314.26 4,555.88 210.58 93.13 10,633.26 4,696.78 319.00 140.90
Brown Sugar 1/4 cup 314.62 124.46 0.41 10,529 4,346.12 10,314.26 4,252.16 210.58 86.92 10,633.26 4,383.67 319.00 131.51
6
Garlic 314.62 88.90 0.29 10,529 3,104.37 10,314.26 3,037.25 210.58 62.09 10,633.26 3,131.19 319.00 93.94
cloves
Ketchup 1/2 cup 314.62 165.36 0.55 10,529 5,774.14 10,314.26 5,649.29 210.58 115.48 10,633.26 5,824.01 319.00 174.72
Worcestershire
2 tbsp. 314.62 187.53 0.62 10,529 6,548.14 10,314.26 6,406.56 210.58 130.96 10,633.26 6,604.70 319.00 198.14
Sauce
Salt 1 tsp. 314.62 15.65 0.05 10,529 546.41 10,314.26 534.60 210.58 10.93 10,633.26 551.13 319.00 16.53
Pepper 1 tsp. 314.62 505.49 1.68 10,529 17,650.97 10,314.26 17,269.34 210.58 353.02 10,633.26 17,803.44 319.00 534.10
Chili Powder 1 tsp. 314.62 226.17 0.75 10,529 7,897.53 10,314.26 7,726.77 210.58 157.95 10,633.26 7,965.75 319.00 238.97
TOTAL ₱3,146.16 ₱9,868.48 ₱32.73 105,292 ₱344,593.13 103,142.60 ₱337,142.65 2,105.85 ₱6,891.86 106,332.58 ₱347,569.74 3,189.98 ₱10,427.09
148
BUTTERED CHICKEN
2023
BBQ
BEGINNING ENDING
AMOUNT AMOUNT
Chicken 1 kg 195.25 4,937.92 26.39 6,534 172,425.15 6,400.91 168,697.13 130.69 3,448.50 6,598.87 173,914.57 197.97 5,217.44
Butter 100 g 195.25 724.14 3.87 6,534 25,285.81 6,400.91 24,739.10 130.69 505.72 6,598.87 25,504.23 197.97 765.13
Soy Sauce 1 cup 195.25 288.40 1.54 6,534 10,070.54 6,400.91 9,852.80 130.69 201.41 6,598.87 10,157.53 197.97 304.73
Calamansi 6 pcs 195.25 82.76 0.44 6,534 2,889.81 6,400.91 2,827.33 130.69 57.80 6,598.87 2,914.77 197.97 87.44
1/4
Brown Sugar 195.25 77.24 0.41 6,534 2,697.15 6,400.91 2,638.84 130.69 53.94 6,598.87 2,720.45 197.97 81.61
cup
6
Garlic 195.25 55.17 0.29 6,534 1,926.54 6,400.91 1,884.88 130.69 38.53 6,598.87 1,943.18 197.97 58.30
cloves
1/2
Ketchup 195.25 102.62 0.55 6,534 3,583.36 6,400.91 3,505.88 130.69 71.67 6,598.87 3,614.31 197.97 108.43
cup
Worcestershire
2 tbsp. 195.25 116.38 0.62 6,534 4,063.70 6,400.91 3,975.84 130.69 81.27 6,598.87 4,098.80 197.97 122.96
Sauce
Salt 1 tsp. 195.25 9.71 0.05 6,534 339.10 6,400.91 331.76 130.69 6.78 6,598.87 342.02 197.97 10.26
Pepper 1 tsp. 195.25 313.70 1.68 6,534 10,953.99 6,400.91 10,717.15 130.69 219.08 6,598.87 11,048.61 197.97 331.46
Chili Powder 1 tsp. 195.25 140.36 0.75 6,534 4,901.11 6,400.91 4,795.15 130.69 98.02 6,598.87 4,943.45 197.97 148.30
TOTAL ₱2,147.72 ₱6,848.40 ₱36.60 71,877 ₱239,136.25 70,409.99 ₱233,965.87 1,437.55 ₱4,782.73 72,587.62 ₱241,201.92 2,177.63 ₱7,236.06
ORIGINAL SQUID 2023
BEGINNING ENDING
AMOUNT AMOUNT
Squid 1 kg 164.48 11,031.07 69.97 5,505 385,189.27 5,392.37 376,861.06 110.10 7,703.79 5,559.14 388,516.56 166.77 11,655.50
1/2
Vinegar 164.48 343.33 2.18 5,505 11,988.48 5,392.37 11,729.27 110.10 239.77 5,559.14 12,092.03 166.77 362.76
cup
149
Soy Sauce 1 cup 164.48 215.96 1.37 5,505 7,541.16 5,392.37 7,378.11 110.10 150.82 5,559.14 7,606.30 166.77 228.19
1
Ginger 164.48 554.03 3.51 5,505 19,346.02 5,392.37 18,927.74 110.10 386.92 5,559.14 19,513.14 166.77 585.39
whole
Tomatoes 8 pcs 164.48 207.45 1.32 5,505 7,243.94 5,392.37 7,087.32 110.10 144.88 5,559.14 7,306.51 166.77 219.20
6
Garlic 164.48 41.31 0.26 5,505 1,442.66 5,392.37 1,411.46 110.10 28.85 5,559.14 1,455.12 166.77 43.65
cloves
Calamansi 6 pcs 164.48 61.97 0.39 5,505 2,163.98 5,392.37 2,117.20 110.10 43.28 5,559.14 2,182.68 166.77 65.48
1/4
Brown Sugar 164.48 57.84 0.37 5,505 2,019.72 5,392.37 1,976.05 110.10 40.39 5,559.14 2,037.17 166.77 61.11
cup
1/2
Ketchup 164.48 76.85 0.49 5,505 2,683.34 5,392.37 2,625.32 110.10 53.67 5,559.14 2,706.52 166.77 81.20
cup
Worcestershire
2 tbsp. 164.48 87.15 0.55 5,505 3,043.03 5,392.37 2,977.24 110.10 60.86 5,559.14 3,069.32 166.77 92.08
Sauce
Salt 1 tsp. 164.48 7.27 0.05 5,505 253.93 5,392.37 248.44 110.10 5.08 5,559.14 256.12 166.77 7.68
Pepper 1 tsp. 164.48 234.91 1.49 5,505 8,202.71 5,392.37 8,025.36 110.10 164.05 5,559.14 8,273.57 166.77 248.21
Chili Powder 1 tsp. 164.48 105.11 0.67 5,505 3,670.12 5,392.37 3,590.77 110.10 73.40 5,559.14 3,701.82 166.77 111.05
TOTAL ₱2,138.29 ₱13,024.26 ₱82.62 71,562 ₱454,788.36 70,100.78 ₱444,955.34 1,431.24 ₱9,095.77 72,268.84 ₱458,716.85 2,168.07 ₱13,761.51
BUTTERED SQUID 2023
BEGINNING ENDING
INGREDIENTS UNIT BALANCE PRICE/PC PIECES TOTAL COST COGAS BALANCE
AMOUNT AMOUNT
Squid 1 kg 102.08 6,845.75 69.97 3,416 239,043.93 3,346.44 233,875.54 68.32 4,780.88 3,449.94 241,108.81 103.50 7,233.26
Butter 100 g 102.08 1,009.56 10.32 3,416 35,252.27 3,346.44 34,490.07 68.32 705.05 3,449.94 35,556.78 103.50 1,066.70
1/2
Vinegar 102.08 213.06 2.18 3,416 7,439.91 3,346.44 7,279.05 68.32 148.80 3,449.94 7,504.17 103.50 225.13
cup
Soy Sauce 1 cup 102.08 134.02 1.37 3,416 4,679.95 3,346.44 4,578.77 68.32 93.60 3,449.94 4,720.38 103.50 141.61
1
Ginger 102.08 343.83 3.51 3,416 12,005.91 3,346.44 11,746.33 68.32 240.12 3,449.94 12,109.62 103.50 363.29
whole
150
Tomatoes 8 pcs 102.08 128.74 1.32 3,416 4,495.50 3,346.44 4,398.31 68.32 89.91 3,449.94 4,534.34 103.50 136.03
6
Garlic 102.08 25.64 0.26 3,416 895.30 3,346.44 875.94 68.32 17.91 3,449.94 903.03 103.50 27.09
cloves
Calamansi 6 pcs 102.08 38.46 0.39 3,416 1,342.94 3,346.44 1,313.91 68.32 26.86 3,449.94 1,354.54 103.50 40.64
1/4
Brown Sugar 102.08 35.90 0.37 3,416 1,253.41 3,346.44 1,226.31 68.32 25.07 3,449.94 1,264.24 103.50 37.93
cup
1/2
Ketchup 102.08 47.69 0.49 3,416 1,665.25 3,346.44 1,629.25 68.32 33.30 3,449.94 1,679.63 103.50 50.39
cup
Worcestershire 2
102.08 54.08 0.55 3,416 1,888.47 3,346.44 1,847.64 68.32 37.77 3,449.94 1,904.78 103.50 57.14
Sauce tbsp.
Salt 1 tsp. 102.08 4.51 0.05 3,416 157.58 3,346.44 154.18 68.32 3.15 3,449.94 158.94 103.50 4.77
Pepper 1 tsp. 102.08 145.78 1.49 3,416 5,090.51 3,346.44 4,980.45 68.32 101.81 3,449.94 5,134.48 103.50 154.03
Chili Powder 1 tsp. 102.08 65.23 0.67 3,416 2,277.63 3,346.44 2,228.39 68.32 45.55 3,449.94 2,297.31 103.50 68.92
TOTAL ₱1,429.07 ₱9,092.26 ₱92.94 47,827 ₱317,488.57 46,850.16 ₱310,624.13 956.53 ₱6,349.77 48,299.13 ₱320,231.06 1,448.97 ₱9,606.93
ORIGINAL ISAW 2023
BEGINNING ENDING
AMOUNT AMOUNT
Isaw 1 kg 216.37 305.70 1.47 7,241 10,674.69 7,093.32 10,443.89 144.82 213.49 7,312.70 10,766.90 219.38 323.01
Soy Sauce 1 cup 216.37 127.84 0.62 7,241 4,463.96 7,093.32 4,367.45 144.82 89.28 7,312.70 4,502.52 219.38 135.08
Vinegar 1/2 cup 216.37 67.69 0.33 7,241 2,363.68 7,093.32 2,312.58 144.82 47.27 7,312.70 2,384.10 219.38 71.52
Cooking oil 3 tbsp 216.37 51.80 0.25 7,241 1,808.88 7,093.32 1,769.77 144.82 36.18 7,312.70 1,824.51 219.38 54.74
Garlic 1 whole 216.37 48.91 0.24 7,241 1,707.95 7,093.32 1,671.02 144.82 34.16 7,312.70 1,722.70 219.38 51.68
Ketchup 1 cup 216.37 171.96 0.83 7,241 6,004.51 7,093.32 5,874.69 144.82 120.09 7,312.70 6,056.38 219.38 181.69
salt 1 tsp 216.37 4.30 0.02 7,241 150.31 7,093.32 147.06 144.82 3.01 7,312.70 151.61 219.38 4.55
151
pepper 1 tsp 216.37 139.05 0.67 7,241 4,855.57 7,093.32 4,750.58 144.82 97.11 7,312.70 4,897.51 219.38 146.93
sugar 1 tbsp 216.37 9.79 0.05 7,241 341.93 7,093.32 334.54 144.82 6.84 7,312.70 344.89 219.38 10.35
TOTAL ₱2,380.04 ₱1,013.73 ₱4.89 79,653 ₱35,397.97 78,026.47 ₱34,632.63 1,593.05 ₱707.96 80,439.66 ₱35,703.74 2,413.19 ₱1,071.11
BUTTERED ISAW 2023
BEGINNING ENDING
AMOUNT AMOUNT
Isaw 1 kg 134.28 189.72 1.47 4,494 6,624.59 4,402.03 6,481.36 89.88 132.49 4,538.17 6,681.81 136.15 200.45
Butter 100 g 134.28 199.20 1.55 4,494 6,955.82 4,402.03 6,805.42 89.88 139.12 4,538.17 7,015.90 136.15 210.48
Soy Sauce 1 cup 134.28 79.34 0.62 4,494 2,770.28 4,402.03 2,710.39 89.88 55.41 4,538.17 2,794.21 136.15 83.83
Vinegar 1/2 cup 134.28 42.01 0.33 4,494 1,466.87 4,402.03 1,435.16 89.88 29.34 4,538.17 1,479.54 136.15 44.39
Cooking oil 3 tbsp 134.28 32.15 0.25 4,494 1,122.57 4,402.03 1,098.30 89.88 22.45 4,538.17 1,132.27 136.15 33.97
Garlic 1 whole 134.28 30.35 0.24 4,494 1,059.93 4,402.03 1,037.02 89.88 21.20 4,538.17 1,069.09 136.15 32.07
Ketchup 1 cup 134.28 106.71 0.83 4,494 3,726.33 4,402.03 3,645.76 89.88 74.53 4,538.17 3,758.52 136.15 112.76
salt 1 tsp 134.28 2.67 0.02 4,494 93.28 4,402.03 91.26 89.88 1.87 4,538.17 94.09 136.15 2.82
pepper 1 tsp 134.28 86.30 0.67 4,494 3,013.31 4,402.03 2,948.16 89.88 60.27 4,538.17 3,039.34 136.15 91.18
sugar 1 tbsp 134.28 6.08 0.05 4,494 212.20 4,402.03 207.61 89.88 4.24 4,538.17 214.03 136.15 6.42
TOTAL 1,611 828 ₱6.44 53,925 ₱28,923.38 52,824.34 ₱28,298.03 1,078.51 ₱578.47 54,458.08 ₱29,173.22 1,633.74 ₱875.20
ORIGINAL TENGA 2023
BEGINNING ENDING
AMOUNT AMOUNT
Tenga 1 kg 104.87 671.71 6.68 3,510 23,455.27 3,438.09 22,948.14 70.19 469.11 3,544.42 23,657.88 106.33 709.74
152
Soy Sauce 1 cup 104.87 41.31 0.41 3,510 1,442.44 3,438.09 1,411.25 70.19 28.85 3,544.42 1,454.90 106.33 43.65
Vinegar 1/2 cup 104.87 21.87 0.22 3,510 763.77 3,438.09 747.26 70.19 15.28 3,544.42 770.37 106.33 23.11
Cooking oil 3 tbsp 104.87 16.74 0.17 3,510 584.50 3,438.09 571.86 70.19 11.69 3,544.42 589.55 106.33 17.69
Garlic 1 whole 104.87 15.81 0.16 3,510 551.89 3,438.09 539.96 70.19 11.04 3,544.42 556.66 106.33 16.70
Ketchup 1 cup 104.87 55.56 0.55 3,510 1,940.23 3,438.09 1,898.28 70.19 38.80 3,544.42 1,956.99 106.33 58.71
salt 1 tsp 104.87 1.39 0.01 3,510 48.57 3,438.09 47.52 70.19 0.97 3,544.42 48.99 106.33 1.47
pepper 1 tsp 104.87 44.93 0.45 3,510 1,568.98 3,438.09 1,535.05 70.19 31.38 3,544.42 1,582.53 106.33 47.48
sugar 1 tbsp 104.87 3.16 0.03 3,510 110.49 3,438.09 108.10 70.19 2.21 3,544.42 111.44 106.33 3.34
TOTAL ₱1,153.59 ₱900.50 ₱8.96 38,607 ₱31,444.09 37,818.95 ₱30,764.23 772.14 ₱628.88 38,988.61 ₱31,715.70 1,169.66 ₱951.47
BUTTERED TENGA 2023
BEGINNING ENDING
AMOUNT AMOUNT
Tenga 1 kg 65.08 416.86 6.68 2,178 14,556.06 2,133.64 14,241.35 43.56 291.12 2,199.62 14,681.80 65.99 440.45
Butter 100 g 65.08 64.37 1.03 2,178 2,247.63 2,133.64 2,199.03 43.56 44.95 2,199.62 2,267.04 65.99 68.01
Soy Sauce 1 cup 65.08 25.64 0.41 2,178 895.16 2,133.64 875.80 43.56 17.90 2,199.62 902.89 65.99 27.09
Vinegar 1/2 cup 65.08 13.57 0.22 2,178 473.99 2,133.64 463.74 43.56 9.48 2,199.62 478.08 65.99 14.34
Cooking oil 3 tbsp 65.08 10.39 0.17 2,178 362.74 2,133.64 354.89 43.56 7.25 2,199.62 365.87 65.99 10.98
Garlic 1 whole 65.08 9.81 0.16 2,178 342.50 2,133.64 335.09 43.56 6.85 2,199.62 345.45 65.99 10.36
Ketchup 1 cup 65.08 34.48 0.55 2,178 1,204.09 2,133.64 1,178.05 43.56 24.08 2,199.62 1,214.49 65.99 36.43
salt 1 tsp 65.08 0.86 0.01 2,178 30.14 2,133.64 29.49 43.56 0.60 2,199.62 30.40 65.99 0.91
153
pepper 1 tsp 65.08 27.88 0.45 2,178 973.69 2,133.64 952.64 43.56 19.47 2,199.62 982.10 65.99 29.46
sugar 1 tbsp 65.08 1.96 0.03 2,178 68.57 2,133.64 67.09 43.56 1.37 2,199.62 69.16 65.99 2.07
TOTAL ₱780.99 ₱623.21 ₱9.99 26,137 ₱21,761.46 25,603.63 ₱21,290.95 522.75 ₱435.23 26,395.50 ₱21,949.43 791.86 ₱658.48
BEGINNING ENDING
AMOUNT AMOUNT
Rice 1 kg 701.79 2,202.76 3.31 23,487 77,669.33 23,007.24 75,969.15 469.73 1,553.39 23,718.80 78,318.71 711.56 2,349.56
Iced Tea 225g 87.39 960.15 11.46 2,925 33,524.87 2,864.88 32,800.09 58.49 670.50 2,953.48 33,814.52 88.60 1,014.44
Coke 2L 87.39 851.98 10.17 2,925 29,748.15 2,864.88 29,105.01 58.49 594.96 2,953.48 30,005.17 88.60 900.16
Sprite 2L 87.39 851.98 10.17 2,925 29,748.15 2,864.88 29,105.01 58.49 594.96 2,953.48 30,005.17 88.60 900.16
Royal 2L 87.39 851.98 10.17 2,925 29,748.15 2,864.88 29,105.01 58.49 594.96 2,953.48 30,005.17 88.60 900.16
TOTAL ₱1,051.36 ₱5,718.86 ₱45.29 35,185.06 ₱200,438.65 34,466.74 ₱196,084.28 703.70 ₱4,008.77 35,532.72 ₱202,148.74 1,065.98 ₱6,064.46
PACKAGING 2023
BEGINNING ENDING
AMOUNT AMOUNT
BBQ Sticks 1 1,846.24 626.05 0.35 61,788 21,860.64 60,526.50 21,387.99 1,235.76 437.21 62,398.46 22,049.47 1,871.95 661.48
TOTAL 1,846.24 ₱626.05 ₱0.35 61,788 ₱21,860.64 60,526.50 ₱21,387.99 1,235.76 ₱437.21 62,398.46 ₱22,049.47 1,871.95 ₱661.48
GRAND
23,387.30 ₱55,264.78 ₱346.58 782,699.47 ₱1,930,511.18 766,719.80 ₱1,888,750.76 15,653.99 ₱38,610.22 790,432.78 ₱1,947,165.74 23,712.98 ₱ 58,414.97
TOTAL
154
VIII. SOCIO-ECONOMIC STUDY
Kuya Nelson’s BBQ aims to contribute to the society and economy by providing
job creation and employment. Since the business is new in the industry,
environmental challenges might be encounter and it aims to reduce cost, mitigate
risk and capture new opportunities by having happy and contented customers
dropping by our restaurant, and supportive government to ensure the business’
success especially in the long term. Kuya Nelson’s BBQ guarantees the
customers to offer cheap and affordable yet high quality barbecue that would
definitely satisfy everyone’s cravings.
1. EMPLOYMENT AND INCOME
Every business needs employees in able to operate effectively and efficiently.
Labor and workforce is a core element of any enterprise. Kuya Nelson’s BBQ will
help unemployed be employed, which in turn also helps the economy’s
unemployment rate be lessen. The income of every employees can help them
and their family with their daily expenses and needs which may add in circulation
of money in the market.
2. TAXES
Before any business can operate, business taxes, licenses, and permits must be
obtain in able to comply with the government policies and regulations. The
payments made would go to the local governmnet of Brgy. San Martin de Porres
and Brgy. Kaunlaran, the city of Quezon, Securities and Exchange Commission,
and other respective agencies that requires such requirements, pooling it to the
155
government budget. And as the government spends, it would go to projects and
development of the country.
3. MARKET EXPANSION/CREATION FOR PRODUCTS
As the demand gets higher every year, it would give opportunity to the business
to expand. Expansion means needing more labor and workforce, having more
numbers of employees and crews to meet the market demand and supply. Also,
capital and contributions given by the partners would gain immediately, this could
give an opening to business’ innovations that would satisfy customers unmet
demands.
4. DEVELOPMENT/EXPANSION OF THE COMMUNITY
Kuya Nelson’s BBQ would help the community promotes healthy living for we
provide healthier way of cooking the usual barbecue. This would be beneficial to
the people because it would affect their eating habits. After how many weeks, the
business would be well-known not just by the taste of it but also the quality and
service provided. By developing the products and the service, the customer can
enjoy the best experience and maximize the benefits thereto.
5. FINANCIAL STUDY
This study aims to present the feasibility and viability of Kuya Nelson’s BBQ, its
products and service, financially. Such computation and analysis of data are
presented which are the key factors that affect and determine the profitability,
liquidity and stability of the business. The financial study, along with the other
elements, are considerations whether the business will be possible or not.
156
IX. FINANCIAL STUDY
MAJOR ASSUMPTIONS
1. The business will be classified as general partnership and will have an initial
capital of P 1,000,000.00
2. All transactions will be on cash basis only.
3. Kuya Nelson’s BBQ market share is derived from the avg. no of supply of the
competitors multiply by the percentage of people who eats BBQ and the
percentage of people who will patronize our product. (Based on the survey)
4. Inflation rate is set to 4.21% which is the average inflation from January to
September 2018.
5. The projected supplies of competitors 5.7% is based on the growth rate of
Food Manufacture Industry (source: psa.gov.ph)
6. Rent expense constant for the next five years based business’ and lessor
agreement.
7. The salaries/wages of all employees will remain constant.
8. Spoilage expense is 2% of the total cost of purchases of perishable goods.
9. Used purchases is 97% of cost of goods available for sale.
10. Ending balance is total pieces made deducted by used purchases and
spoilage expense.
11. Cost of raw materials and all other expenses will increase as a result of the
4.21% inflation rate.
12. All supplies used will be considered as an expense at the end of each year.
157
13. Office supplies, kitchen tools and utensils, cleaning supplies and
miscellaneous expenses will be purchased every year.
14. Depreciation of machineries and equipment, furniture and fixture, and
leasehold improvements was computed using the straight-line method.
15. Remittance of VAT is monthly and is reflected in the cash flow statement.
16. Output tax is 12% of Gross Sales.
17. Input tax is 12% of Purchases.
18. Withdrawals by partners is equal and is 90% of total profits. Remaining 10%
will be retained as additional capital.
19. Cash at the end of year will be allocated into the following: 50% into cash on
hand, 25% into cash in bank – savings, and 25% into cash in bank – time
deposit.
20. Income Tax Payable is based on the TRAIN Act Taxable Income Table.
158
Statement of Comprehensive Income
Pre Op 2019 2020 2021 2022 2023
Sales 3,586,113.24 3,777,241.88 3,980,800.37 4,186,859.65 4,389,527.14
Less: Cost of Goods Sold 1,437,926.71 1,578,990.83 1,682,030.41 1,786,894.52 1,849,519.63
Add: Labor Cost 73,257.00 219,771.00 293,028.00 293,028.00 293,028.00 1,888,750.76
Utilities Cost 3,960.00 12,751.20 16,506.86 17,201.80 17,926.00 18,680.68
Add: Interest Income – Savings 0.00 564.29 1,782.03 3,086.54 4,566.46
Interest Income - Time Deposit 0.00 1,391.92 4,395.69 7,628.79 11,327.59
Gross Profit 0.00 1,915,664.33 1,890,672.39 1,994,717.88 2,099,726.46 648,470.11
Rent Expense 90,000.00 270,000.00 360,000.00 360,000.00 360,000.00 360,000.00
Utilities Expense 14,040.00 57,960.00 58,524.34 60,988.21 63,555.81 66,231.51
Kitchen Supplies 12,226.75 12,741.50 13,227.92 13,836.92 14,419.45
Cleaning Supplies 2,962.50 3,087.22 3,217.19 3,352.64 3,493.78
Cleaning Materials 1,175.00 1,224.47 1,276.02 1,329.74 1,385.72
Office Supplies 1,789.00 1,864.32 1,942.80 2,024.60 2,109.83
Packaging Supplies 22,000.00 22,926.20 23,891.39 24,897.22 25,945.39
Advertising Expense 1,045.00 1,088.99 1,134.84 1,182.62 1,232.41
Miscellaneous Expense 1,400.00 1,458.94 1,520.36 1,584.37 1,651.07
Maintenance Expense 2,000.00 2,084.20 2,171.94 2,263.38 2,358.67
Permits and Licenses Expense 5,261.00 5,482.49 5,713.30 5,953.83 6,204.49
Insurance Expense 1,028.52 1,028.52 1,028.52 1,028.52 1,028.52
SSS Contribution 22,440.00 67,320.00 89,760.00 89,760.00 89,760.00 89,760.00
PhilHealth Contribution 5,761.80 17,285.40 23,047.20 23,047.20 23,047.20 23,047.20
PAG-IBIG Contribution 3,000.00 9,000.00 12,000.00 12,000.00 12,000.00 12,000.00
Salaries Expense 124,470.60 373,411.80 497,882.40 497,882.40 497,882.40 -1,097,840.36
13th Month Pay 65,909.20 65,909.20 65,909.20 65,909.20 65,909.20
Depreciation: Leasehold Improvement 5,772.45 5,772.45 5,772.45 5,772.45 5,772.45
Depreciation: Furnitures & Fixtures 5,837.50 5,837.50 5,837.50 5,837.50 5,837.50
Depreciation: Equipments & Machineries 17,289.10 17,289.10 17,289.10 17,289.10 17,289.10
Total Operating Expense 309,571.65 890,813.97 1,189,009.03 1,193,610.35 1,198,507.49 -392,164.07
Net Profit Before Tax -309,571.65 715,278.71 701,663.36 801,107.53 901,218.97 1,040,634.18
Less: Income Tax 108,819.68 105,415.84 130,332.26 160,365.69 202,190.25
Net Profit After Tax ₱606,459.03 ₱596,247.52 ₱670,775.27 ₱740,853.28 ₱838,443.92
159
Statement of Changes in Capital
Contributed Net Profit P/L Sharing
Pre Op P/L Share Withdrawals Capital, end
Capital (Loss) Ratio
Dacillo 200,000.00 309,571.65 0.20

61,914.33 138,085.67
Llaneza 200,000.00 309,571.65 0.20
61,914.33 138,085.67
Polendey 200,000.00 309,571.65 0.20
61,914.33 138,085.67
Tabac 200,000.00 309,571.65 0.20
61,914.33 138,085.67
Valle 200,000.00 309,571.65 0.20
61,914.33 138,085.67
1,000,000.00 1.00
309,571.65 690,428.35

2019 P/L Share Withdrawals Capital, end
Dacillo 138,085.67 0.20

606,459.03 121,291.81 109,162.63 150,214.85
Llaneza 138,085.67 0.20
606,459.03 121,291.81 109,162.63 150,214.85
Polendey 138,085.67 0.20
606,459.03 121,291.81 109,162.63 150,214.85
Tabac 138,085.67 0.20
606,459.03 121,291.81 109,162.63 150,214.85
Valle 138,085.67 0.20
606,459.03 121,291.81 109,162.63 150,214.85
690,428.35 1.00
606,459.03 545,813.13 751,074.25

Dacillo 150,214.85 0.20

596,247.52 119,249.50 107,324.55 162,139.80
Llaneza 150,214.85 0.20
596,247.52 119,249.50 107,324.55 162,139.80
Polendey 150,214.85 0.20
160
596,247.52 119,249.50 107,324.55 162,139.80
Tabac 150,214.85 0.20
596,247.52 119,249.50 107,324.55 162,139.80
Valle 150,214.85 0.20
596,247.52 119,249.50 107,324.55 162,139.80
751,074.25 1.00
596,247.52 536,622.77 810,699.01

Dacillo 162,139.80 0.20

670,775.27 134,155.05 120,739.55 175,555.31
Llaneza 162,139.80 0.20
670,775.27 134,155.05 120,739.55 175,555.31
Polendey 162,139.80 0.20
670,775.27 134,155.05 120,739.55 175,555.31
Tabac 162,139.80 0.20
670,775.27 134,155.05 120,739.55 175,555.31
Valle 162,139.80 0.20
670,775.27 134,155.05 120,739.55 175,555.31
810,699.01 1.00
670,775.27 603,697.74 877,776.53

Dacillo 175,555.31 0.20

740,853.28 148,170.66 133,353.59 190,372.37
Llaneza 175,555.31 0.20
740,853.28 148,170.66 133,353.59 190,372.37
Polendey 175,555.31 0.20
740,853.28 148,170.66 133,353.59 190,372.37
Tabac 175,555.31 0.20
740,853.28 148,170.66 133,353.59 190,372.37
Valle 175,555.31 0.20
740,853.28 148,170.66 133,353.59 190,372.37
877,776.53 1.00
740,853.28 666,767.95 951,861.86
161
Dacillo 190,372.37 0.20

838,443.92 167,688.78 150,919.91 207,141.25
Llaneza 190,372.37 0.20
838,443.92 167,688.78 150,919.91 207,141.25
Polendey 190,372.37 0.20
838,443.92 167,688.78 150,919.91 207,141.25
Tabac 190,372.37 0.20
838,443.92 167,688.78 150,919.91 207,141.25
Valle 190,372.37 0.20
838,443.92 167,688.78 150,919.91 207,141.25
951,861.86 1.00
838,443.92 754,599.53 1,035,706.25
162
Statement of Cash Flow
Pre- Op 2019 2020 2021 2022 2023
Operating Activities
Net Income (Loss) -309,571.65 606,459.03 596,247.52 670,775.27 740,853.28 838,443.92
Adjustments for Depreciation 0.00 28,899.05 28,899.05 28,899.05 28,899.05 28,899.05
Operating Income before working capital changes -309,571.65 635,358.08 625,146.57 699,674.32 769,752.33 867,342.97
Changes in Assets and Liabilities
Decrase(Increase) in:
Raw Materials -44,471.96 -4,362.81 -3,186.79 -3,243.22 -3,150.19
Kitchen Supplies -12,226.75 12,226.75 -12,741.50 -486.42 -609.00 -582.53
Cleaning Supplies -2,962.50 2,962.50 -3,087.22 -129.97 -135.44 -141.15
Cleaning Materials -1,175.00 1,175.00 -1,224.47 -51.55 -53.72 -55.98
Office Supplies -1,789.00 1,789.00 -1,864.32 -78.49 -81.79 -85.24
Packaging Supplies -22,000.00 22,000.00 -22,926.20 -965.19 -1,005.83 -1,048.17
Prepaid Rent -90,000.00 90,000.00 0.00 0.00 0.00 0.00
Interest Income 0.00 0.00 -1,956.21 -4,221.51 -4,537.61 -5,178.71
Increase (Decrease) in:

Salaries Payable 0.00 65,909.20 0.00 0.00 0.00 0.00
Utilities Payable 0.00 6,000.00 252.60 263.23 274.31 285.87
VAT Payable 0.00 24,033.62 3,404.70 1,556.49 1,572.74 1,548.63
SSS Payable 0.00 7,480.00 0.00 0.00 0.00 0.00
PhilHealth Payable 0.00 1,920.60 0.00 0.00 0.00 0.00
Pag-IBIG Payable 0.00 1,000.00 0.00 0.00 0.00 0.00
13th Month Payable 0.00 65,909.20 0.00 0.00 0.00 0.00
Insurance Payable 0.00 1,028.52 0.00 0.00 0.00 0.00
Net Cash Provided by Operating Activities -439,724.90 894,320.51 580,641.15 692,374.12 761,932.76 858,935.50
Investing Activities
Acquisition of Leasehold Improvements -56,328.50 0.00 0.00 0.00 0.00 0.00
Acquisition of Machineries and Equipment -145,066.00 0.00 0.00 0.00 0.00 0.00
Acquisition of Furniture and Fixtures -57,925.00 0.00 0.00 0.00 0.00 0.00
Net Cash Provided by Investing Activities -259,319.50 0.00 0.00 0.00 0.00 0.00
163
Financing Activities
Total Capital Contributions 1,000,000.00 0.00 0.00 0.00 0.00 0.00
Total Capital Withdrawals 0.00 -545,813.13 -536,622.77 -603,697.74 -666,767.95 -754,599.53
Total Change in Financing Activities 1,000,000.00 -545,813.13 -536,622.77 -603,697.74 -666,767.95 -754,599.53
Net Increase(Decrease) in Cash 300,955.60 348,507.38 44,018.38 88,676.38 95,164.81 104,335.97

Cash, Beginning 0.00 300,955.60 649,462.98 693,481.36 782,157.74 877,322.55
Cash, End 300,955.60 649,462.98 693,481.36 782,157.74 877,322.55 981,658.52
Statement of Financial Position

Pre- Op 2019 2020 2021 2022 2023
ASSETS
CURRENT ASSETS
Cash on Hand 150,477.80 324,731.49 346,740.68 391,078.87 438,661.27 490,829.26
Cash on Bank – Savings 75,238.90 162,365.75 173,370.34 195,539.43 219,330.64 245,414.63
Cash on Bank - Time Deposit 75,238.90 162,365.75 173,370.34 195,539.43 219,330.64 245,414.63
Raw Materials 44,471.96 48,834.77 52,021.56 55,264.78 58,414.97

Kitchen Supplies 12,226.75 0.00 12,741.50 13,227.92 13,836.92 14,419.45
Cleaning Supplies 2,962.50 0.00 3,087.22 3,217.19 3,352.64 3,493.78
Cleaning Materials 1,175.00 0.00 1,224.47 1,276.02 1,329.74 1,385.72
Office Supplies 1,789.00 0.00 1,864.32 1,942.80 2,024.60 2,109.83
Packaging Supplies 22,000.00 0.00 22,926.20 23,891.39 24,897.22 25,945.39
Interest Income 0.00 1,956.21 6,177.72 10,715.33 15,894.04
Prepaid Rent 90,000.00 0.00 0.00 0.00 0.00 0.00
TOTAL CURRENT ASSETS 431,108.85 693,934.94 786,116.05 883,912.35 988,743.77 1,103,321.72
NON-CURRENT ASSETS
Leasehold Improvements 56,328.50 56,328.50 50,556.05 44,783.60 39,011.15 33,238.70
164
Accumulated Depreciation - Leasehold Improvements 0.00 5,772.45 5,772.45 5,772.45 5,772.45 5,772.45
Leasehold Improvements,net 56,328.50 50,556.05 44,783.60 39,011.15 33,238.70 27,466.25
Furniture and Fixtures 57,925.00 57,925.00 52,087.50 46,250.00 40,412.50 34,575.00
Accumulated Depreciation - Furniture and Fixtures 0.00 5,837.50 5,837.50 5,837.50 5,837.50 5,837.50
Furniture and Fixtures,net 57,925.00 52,087.50 46,250.00 40,412.50 34,575.00 28,737.50
Machineries and Equipment 145,066.00 145,066.00 127,776.90 110,487.80 93,198.70 75,909.60
Accumulated Depreciation - Machineries and Equipment 0.00 17,289.10 17,289.10 17,289.10 17,289.10 17,289.10
Machineries and Equipment,net 145,066.00 127,776.90 110,487.80 93,198.70 75,909.60 58,620.50
TOTAL NON-CURRENT ASSETS 259,319.50 230,420.45 201,521.40 172,622.35 143,723.30 114,824.25
TOTAL ASSETS 690,428.35 924,355.39 987,637.45 1,056,534.70 1,132,467.07 1,218,145.97
LIABILITIES AND CAPITAL
LIABILITIES
VAT Payable 0.00 24,033.62 27,438.32 28,994.81 30,567.55 32,116.18
Utilities Payable 0.00 6,000.00 6,252.60 6,515.83 6,790.15 7,076.02
Salaries Payable 0.00 65,909.20 65,909.20 65,909.20 65,909.20 65,909.20
SSS Payable 0.00 7,480.00 7,480.00 7,480.00 7,480.00 7,480.00
PhilHealth Payable 0.00 1,920.60 1,920.60 1,920.60 1,920.60 1,920.60
Pag-IBIG Payable 0.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
13th Month Pay 0.00 65,909.20 65,909.20 65,909.20 65,909.20 65,909.20
Insurance Payable 0.00 1,028.52 1,028.52 1,028.52 1,028.52 1,028.52
TOTAL LIABILITIES 0.00 173,281.14 176,938.44 178,758.16 180,605.21 182,439.72
CAPITAL
Dacillo, Capital end 138,085.67 150,214.85 162,139.80 175,555.31 190,372.37 207,141.25
Llaneza, Capital end 138,085.67 150,214.85 162,139.80 175,555.31 190,372.37 207,141.25
Polendey, Capital end 138,085.67 150,214.85 162,139.80 175,555.31 190,372.37 207,141.25
Valle, Capital end 138,085.67 150,214.85 162,139.80 175,555.31 190,372.37 207,141.25
Tabac, Capital end 138,085.67 150,214.85 162,139.80 175,555.31 190,372.37 207,141.25
TOTAL CAPITAL 690,428.35 751,074.25 810,699.01 877,776.53 951,861.86 1,035,706.25
TOTAL LIABILITIES AND CAPITAL 690,428.35 924,355.39 987,637.45 1,056,534.70 1,132,467.07 1,218,145.97
165
X. FINANCIAL ANALYSIS
Financial analysis refers to examination of financial data of an entity to determine
its profitability, growth, solvency, stability, and effectiveness of its management.
Relationships between financial data are interpreted and their significances are
used as a guide in the decision-making process. To help in the analysis, are the
so–called financial ratios. These are significant relationships between items in
the financial statements expressed in mathematical form. It may be classified into
those that are used in measuring profitability, liquidity, stability and how long will
it take to recover the total investment. The financial ratios used in the study are
as follows:
1. LIQUIDITY RATIO – used to determine the business’ ability to meet
current obligations.
 Current Ratio (Current Assets/Current Liabilities) – measures the
capacity of the short-term assets to pay current obligations.
Current Ratio
Year Current Assets Current Liablities Current Ratio
2019 693,934.94 173,281.14 4.00
2020 786,116.05 176,938.44 4.44
2021 883,912.35 178,758.16 4.94
2022 988,743.77 180,605.21 5.47
2023 1,103,321.72 182,439.72 6.05
 Quick Ratio (Cash/Current Liabilities) – measures the extent to
which these liquid resources are readily available to pay short-term
debt.
166
Quick Ratio
Year Quick Assets Current Liablities Quick Ratio
2019 649,462.98 173,281.14 3.75
2020 693,481.36 176,938.44 3.92
2021 782,157.74 178,758.16 4.38
2022 877,322.55 180,605.21 4.86
2023 981,658.52 182,439.72 5.38
2. PROFITABILITY RATIO – shows the operational performance and
efficiency of the project.
 Return on Asset (Net Income/Total Assets) – indicates the
profitability in the use of total assets.
Return on Asset
Year Net Income Total Asset Return on Asset
2019 606,459.03 924,355.39 66%
2020 596,247.52 987,637.45 60%
2021 670,775.27 1,056,534.70 63%
2022 740,853.28 1,132,467.07 65%
2023 838,443.92 1,218,145.97 69%
 Return on Equity (Net Income/Equity) – indicated profitability in the
use of the invested capital or the amount of return per peso of
owner’s equity.
Return on Equity
Year Net Income Equity Return on Equity
2019 606,459.03 751,074.25 81%
2020 596,247.52 810,699.01 74%
2021 670,775.27 877,776.53 76%
2022 740,853.28 951,861.86 78%
2023 838,443.92 1,035,706.25 81%
167
 Return on Sales (Net Income/Sales or Revenue) - indicates the
amount of net income per peso of sales or the profitability based on
sales.
Return on Sales
Year Net Income Sales Return on Sales
2019 606,459.03 3,586,113.24 17%
2020 596,247.52 3,777,241.88 16%
2021 670,775.27 3,980,800.37 17%
2022 740,853.28 4,186,859.65 18%
2023 838,443.92 4,389,527.14 19%
 Inventory Turnover (Cost of Goods Sold/Average Inventory) –
shows how many times a company’s inventory is sold and replaced
over a period.
Inventory Turnover
Year Sales Average Turnover Inventory Turnover
2019 3,586,113.24 44,471.96 80.64
2020 3,777,241.88 46,653.36 80.96
2021 3,980,800.37 50,428.16 78.94
2022 4,186,859.65 53,643.17 78.05
2023 4,389,527.14 56,839.88 77.23
3. SOLVENCY RATIO – used to measure the ability of a company to meet its
long-term debts.
 Equity/Debt Ratio (Owner’s Equity/Total Liability) – indicated the
margin of safety to creditors.
Equity/Debt Ratio
Year Equity Total Liabilities Equity/Debt Ratio
2019 751,074.25 173,281.14 4.33
2020 810,699.01 176,938.44 4.58
168
2021 877,776.53 178,758.16 4.91
2022 951,861.86 180,605.21 5.27
2023 1,035,706.25 182,439.72 5.68
 Debt/Equity Ratio (Total Liabilities/Owner’s Equity) - measure of the
relationship between the capital contributed by creditors and the
capital contributed by shareholders.
Debt/Equity Ratio
Year Total Liabilities Equity Debt/Equity Ratio
2019 173,281.14 751,074.25 0.23
2020 176,938.44 810,699.01 0.22
2021 178,758.16 877,776.53 0.20
2022 180,605.21 951,861.86 0.19
2023 182,439.72 1,035,706.25 0.18
 Payback Period (Investment/Average Annual Net Income) – refers
to the length of period or number of years it would take to recover
an investment.
Payback Period
Investment Average Annual Cash Retuns Payback Period
1,000,000.00 796,816.63 1.25
169
XI. CONCLUSION AND RECOMMENDATION
Kuya Nelson’s BBQ is a restaurant that offers barbecue with unique flavors. The
partners proposed the idea to grab the opportunity of supplying the unsatisfied
demands of the target market in the area where the business will rise. The store
will offer the bigger, better and quality barbecue that are well-prepared and well
packaged at affordable prices.
After careful and deliberate study of the business, its market, and its financial
analysis, the proponents conclude that Kuya Nelson’s BBQ is feasible because
of the following reasons:
 The target location is along Cubao area, a well-known place for having a
variety of restaurants and stalls that matches the consumers demand and
proven to be suitable for business with approximately more than 57,000
annual potential customers.
 The product being offered is widely known and also this generation is
open to try new things.
 The business will be promoted through Facebook, flyers and tarpaulins to
make people recognize them as a new restaurant to visit. There is an
opportunity for the business to grow and be well-known in the industry by
hearing out the suggestions and recommendations of its customers and
employees. There is also a room for expansion because of the location’s
unsatisfied demand.
170
 The business has great market acceptability with 93.6% of those who buy
barbeque and said that they will patronize it from Kuya Nelson’s BBQ.
 Prices of the product are within the average accepted range of the
potential customers.
 Raw materials of the product are accessible and can be bought from
nearby markets and groceries, thus minimizing the risk of spoilage before
being sold to the customers.
All throughout the feasibility study, the proponents have forecasted some
assumptions, researches and analysis to determine the business performance
and output. They work out every aspect that are needed to finish the study; from
the smallest factor to the biggest, as every part of this study is valued with much
importance.
As a conclusion, Kuya Nelson’s BBQ can stand and compete on the current
industry of barbecue restaurant. The growing market in Cubao, Quezon City and
nearby institutions will parallel to the people’s demand for barbecue. Therefore,
we are proud to say that Kuya Nelson’s BBQ is a good investment because it is
marketable and profitable, or simply, feasible.
171
SCHEDULES
172
Schedule No.1 Salary and Wages
Salary 2019
No. Salary
Daily Monthly Monthly Net – Annual 13th Month Net – Annual
per per SSS PhilHealth PAGIBIG
Salary Salary Net Pay Salary Pay Salary
Day Hour
SE SE SE
ER EE TOTAL EC ER EE TOTAL ER EE TOTAL
Store Manager 1 ₱62.50 ₱750.00 ₱ 8,000.00 ₱1,178.70 ₱ 581.30 ₱ 1,760.00 ₱ 30.00 ₱ 247.50 ₱ 247.50 ₱ 495.00 ₱100.00 ₱100.00 ₱200.00 ₱17,071.20 ₱ 204,854.40 ₱ 17,071.20 ₱ 221,925.60
₱1080.0
Cook 2 ₱ 45.00 ₱ 25,920.00 ₱ 1,915.40 ₱ 944.60 ₱ 2,860.00 ₱ 20.00 ₱ 356.40 ₱ 356.40 ₱ 712.80 ₱200.00 ₱200.00 ₱ 400.00 ₱ 24,419.00 ₱ 293,028.00 ₱ 24,419.00 ₱ 317,447.00
0
Crew 1 ₱ 45.00 ₱ 540.00 ₱ 12,960.00 ₱ 957.70 ₱ 472.30 ₱ 1,430.00 ₱ 10.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱100.00 ₱100.00 ₱ 200.00 ₱ 12,209.50 ₱ 146,514.00 ₱ 12,209.50 ₱ 158,723.50
Cashier/Crew 1 ₱ 45.00 ₱ 540.00 ₱ 12,960.00 ₱ 957.70 ₱ 472.30 ₱ 1,430.00 ₱ 10.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱100.00 ₱100.00 ₱ 200.00 ₱ 12,209.50 ₱ 146,514.00 ₱ 12,209.50 ₱ 158,723.50
Bookkeeper 1 ₱ 30,000.00
MONTHLY
₱ 59,840.00 ₱ 7,480.00 ₱ 70.00 ₱1,920.60 ₱1,000.00
TOTAL
YEARLY
₱718,080.00 ₱89,760.00 ₱23,047.20 ₱12,000.00 ₱65,909.20 ₱790,910.40 ₱65,909.20 ₱886,819.60
TOTAL
173
Salary 2020
No. Salary
Day Hour
SE SE SE
Store Manager 1 ₱62.50 ₱750.00 ₱ 8,000.00 ₱1,178.70 ₱ 581.30 ₱ 1,760.00 ₱ 30.00 ₱ 247.50 ₱ 247.50 ₱ 495.00 ₱100.00 ₱100.00 ₱200.00 ₱17,071.20 ₱ 204,854.40 ₱ 17,071.20 ₱ 221,925.60
₱1080.0
Cook 2 ₱ 45.00 ₱ 25,920.00 ₱ 1,915.40 ₱ 944.60 ₱ 2,860.00 ₱ 20.00 ₱ 356.40 ₱ 356.40 ₱ 712.80 ₱200.00 ₱200.00 ₱ 400.00 ₱ 24,419.00 ₱ 293,028.00 ₱ 24,419.00 ₱ 317,447.00
0
Crew 1 ₱ 45.00 ₱ 540.00 ₱ 12,960.00 ₱ 957.70 ₱ 472.30 ₱ 1,430.00 ₱ 10.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱100.00 ₱100.00 ₱ 200.00 ₱ 12,209.50 ₱ 146,514.00 ₱ 12,209.50 ₱ 158,723.50
Cashier/Crew 1 ₱ 45.00 ₱ 540.00 ₱ 12,960.00 ₱ 957.70 ₱ 472.30 ₱ 1,430.00 ₱ 10.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱100.00 ₱100.00 ₱ 200.00 ₱ 12,209.50 ₱ 146,514.00 ₱ 12,209.50 ₱ 158,723.50
MONTHLY
₱ 59,840.00 ₱ 7,480.00 ₱ 70.00 ₱1,920.60 ₱1,000.00
TOTAL
YEARLY
₱718,080.00 ₱89,760.00 ₱23,047.20 ₱12,000.00 ₱65,909.20 ₱790,910.40 ₱65,909.20 ₱886,819.60
TOTAL
174
Salary 2021
No. Salary
Day Hour
SE SE SE
Store Manager 1 ₱62.50 ₱750.00 ₱ 8,000.00 ₱1,178.70 ₱ 581.30 ₱ 1,760.00 ₱ 30.00 ₱ 247.50 ₱ 247.50 ₱ 495.00 ₱100.00 ₱100.00 ₱200.00 ₱17,071.20 ₱ 204,854.40 ₱ 17,071.20 ₱ 221,925.60
₱1080.0
Cook 2 ₱ 45.00 ₱ 25,920.00 ₱ 1,915.40 ₱ 944.60 ₱ 2,860.00 ₱ 20.00 ₱ 356.40 ₱ 356.40 ₱ 712.80 ₱200.00 ₱200.00 ₱ 400.00 ₱ 24,419.00 ₱ 293,028.00 ₱ 24,419.00 ₱ 317,447.00
0
Crew 1 ₱ 45.00 ₱ 540.00 ₱ 12,960.00 ₱ 957.70 ₱ 472.30 ₱ 1,430.00 ₱ 10.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱100.00 ₱100.00 ₱ 200.00 ₱ 12,209.50 ₱ 146,514.00 ₱ 12,209.50 ₱ 158,723.50
Cashier/Crew 1 ₱ 45.00 ₱ 540.00 ₱ 12,960.00 ₱ 957.70 ₱ 472.30 ₱ 1,430.00 ₱ 10.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱100.00 ₱100.00 ₱ 200.00 ₱ 12,209.50 ₱ 146,514.00 ₱ 12,209.50 ₱ 158,723.50
MONTHLY
₱ 59,840.00 ₱ 7,480.00 ₱ 70.00 ₱1,920.60 ₱1,000.00
TOTAL
YEARLY
₱718,080.00 ₱89,760.00 ₱23,047.20 ₱12,000.00 ₱65,909.20 ₱790,910.40 ₱65,909.20 ₱886,819.60
TOTAL
175
Salary 2022
No. Salary
Day Hour
SE SE SE
Store Manager 1 ₱62.50 ₱750.00 ₱ 8,000.00 ₱1,178.70 ₱ 581.30 ₱ 1,760.00 ₱ 30.00 ₱ 247.50 ₱ 247.50 ₱ 495.00 ₱100.00 ₱100.00 ₱200.00 ₱17,071.20 ₱ 204,854.40 ₱ 17,071.20 ₱ 221,925.60
₱1080.0
Cook 2 ₱ 45.00 ₱ 25,920.00 ₱ 1,915.40 ₱ 944.60 ₱ 2,860.00 ₱ 20.00 ₱ 356.40 ₱ 356.40 ₱ 712.80 ₱200.00 ₱200.00 ₱ 400.00 ₱ 24,419.00 ₱ 293,028.00 ₱ 24,419.00 ₱ 317,447.00
0
Crew 1 ₱ 45.00 ₱ 540.00 ₱ 12,960.00 ₱ 957.70 ₱ 472.30 ₱ 1,430.00 ₱ 10.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱100.00 ₱100.00 ₱ 200.00 ₱ 12,209.50 ₱ 146,514.00 ₱ 12,209.50 ₱ 158,723.50
Cashier/Crew 1 ₱ 45.00 ₱ 540.00 ₱ 12,960.00 ₱ 957.70 ₱ 472.30 ₱ 1,430.00 ₱ 10.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱100.00 ₱100.00 ₱ 200.00 ₱ 12,209.50 ₱ 146,514.00 ₱ 12,209.50 ₱ 158,723.50
MONTHLY
₱ 59,840.00 ₱ 7,480.00 ₱ 70.00 ₱1,920.60 ₱1,000.00
TOTAL
YEARLY
₱718,080.00 ₱89,760.00 ₱23,047.20 ₱12,000.00 ₱65,909.20 ₱790,910.40 ₱65,909.20 ₱886,819.60
TOTAL
176
Salary 2023
No. Salary
Day Hour
SE SE SE
Store Manager 1 ₱62.50 ₱750.00 ₱ 8,000.00 ₱1,178.70 ₱ 581.30 ₱ 1,760.00 ₱ 30.00 ₱ 247.50 ₱ 247.50 ₱ 495.00 ₱100.00 ₱100.00 ₱200.00 ₱17,071.20 ₱ 204,854.40 ₱ 17,071.20 ₱ 221,925.60
₱1080.0
Cook 2 ₱ 45.00 ₱ 25,920.00 ₱ 1,915.40 ₱ 944.60 ₱ 2,860.00 ₱ 20.00 ₱ 356.40 ₱ 356.40 ₱ 712.80 ₱200.00 ₱200.00 ₱ 400.00 ₱ 24,419.00 ₱ 293,028.00 ₱ 24,419.00 ₱ 317,447.00
0
Crew 1 ₱ 45.00 ₱ 540.00 ₱ 12,960.00 ₱ 957.70 ₱ 472.30 ₱ 1,430.00 ₱ 10.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱100.00 ₱100.00 ₱ 200.00 ₱ 12,209.50 ₱ 146,514.00 ₱ 12,209.50 ₱ 158,723.50
Cashier/Crew 1 ₱ 45.00 ₱ 540.00 ₱ 12,960.00 ₱ 957.70 ₱ 472.30 ₱ 1,430.00 ₱ 10.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱100.00 ₱100.00 ₱ 200.00 ₱ 12,209.50 ₱ 146,514.00 ₱ 12,209.50 ₱ 158,723.50
MONTHLY
₱ 59,840.00 ₱ 7,480.00 ₱ 70.00 ₱1,920.60 ₱1,000.00
TOTAL
YEARLY
₱718,080.00 ₱89,760.00 ₱23,047.20 ₱12,000.00 ₱65,909.20 ₱790,910.40 ₱65,909.20 ₱886,819.60
TOTAL
177
Schedule No. 2 SSS Contribution
SSS 2019
Number Monthly Monthly Contribution Annual Contribution
Salary 2019
per day Salary SSS SSS
ER EE Total ER EE Total
Store Manager 1 ₱18,000.00 ₱1,178.70 ₱581.30 ₱ 1,760.00 ₱ 14,144.40 ₱ 14,144.40 ₱ 21,120.00
Book-keeper On-call ₱7,500.00 - - - - - -
Cook 2 ₱25,920.00 ₱1,915.40 ₱944.60 ₱ 2,860.00 ₱ 22,984.80 ₱ 11,335.20 ₱ 34,320.00
Cashier/Service Crew 1 ₱12,960.00 ₱957.70 ₱472.30 ₱ 1,430.00 ₱ 11,492.40 ₱ 5,667.60 ₱ 17,160.00
Service Crew 1 ₱12,960.00 ₱957.70 ₱472.30 ₱ 1,430.00 ₱ 11,492.40 ₱ 5,667.60 ₱ 17,160.00
TOTAL 5 ₱77,340.00 ₱5,009.50 ₱2,470.50 ₱7,480.00 ₱ 60,114.00 ₱ 29,646.00 ₱ 89,760.00
SSS 2020
Salary 2020
Store Manager 1 ₱18,000.00 ₱1,178.70 ₱581.30 ₱ 1,760.00 ₱ 14,144.40 ₱ 14,144.40 ₱ 21,120.00
Cook 2 ₱25,920.00 ₱1,915.40 ₱944.60 ₱ 2,860.00 ₱ 22,984.80 ₱ 11,335.20 ₱ 34,320.00
Service Crew 1 ₱12,960.00 ₱957.70 ₱472.30 ₱ 1,430.00 ₱ 11,492.40 ₱ 5,667.60 ₱ 17,160.00
TOTAL 5 ₱77,340.00 ₱5,009.50 ₱2,470.50 ₱7,480.00 ₱ 60,114.00 ₱ 29,646.00 ₱ 89,760.00
178
SSS 2021
Salary 2021
Store Manager 1 ₱18,000.00 ₱1,178.70 ₱581.30 ₱ 1,760.00 ₱ 14,144.40 ₱ 14,144.40 ₱ 21,120.00
Cook 2 ₱25,920.00 ₱1,915.40 ₱944.60 ₱ 2,860.00 ₱ 22,984.80 ₱ 11,335.20 ₱ 34,320.00
Service Crew 1 ₱12,960.00 ₱957.70 ₱472.30 ₱ 1,430.00 ₱ 11,492.40 ₱ 5,667.60 ₱ 17,160.00
TOTAL 5 ₱77,340.00 ₱5,009.50 ₱2,470.50 ₱7,480.00 ₱ 60,114.00 ₱ 29,646.00 ₱ 89,760.00
SSS 2022
Salary 2022
Store Manager 1 ₱18,000.00 ₱1,178.70 ₱581.30 ₱ 1,760.00 ₱ 14,144.40 ₱ 14,144.40 ₱ 21,120.00
Cook 2 ₱25,920.00 ₱1,915.40 ₱944.60 ₱ 2,860.00 ₱ 22,984.80 ₱ 11,335.20 ₱ 34,320.00
Service Crew 1 ₱12,960.00 ₱957.70 ₱472.30 ₱ 1,430.00 ₱ 11,492.40 ₱ 5,667.60 ₱ 17,160.00
TOTAL 5 ₱77,340.00 ₱5,009.50 ₱2,470.50 ₱7,480.00 ₱ 60,114.00 ₱ 29,646.00 ₱ 89,760.00
179
SSS 2023
Salary 2023
Store Manager 1 ₱18,000.00 ₱1,178.70 ₱581.30 ₱ 1,760.00 ₱ 14,144.40 ₱ 14,144.40 ₱ 21,120.00
Cook 2 ₱25,920.00 ₱1,915.40 ₱944.60 ₱ 2,860.00 ₱ 22,984.80 ₱ 11,335.20 ₱ 34,320.00
Service Crew 1 ₱12,960.00 ₱957.70 ₱472.30 ₱ 1,430.00 ₱ 11,492.40 ₱ 5,667.60 ₱ 17,160.00
TOTAL 5 ₱77,340.00 ₱5,009.50 ₱2,470.50 ₱7,480.00 ₱ 60,114.00 ₱ 29,646.00 ₱ 89,760.00
Schedule No. 3 PhilHealth Contribution

PhilHealth 2019
Salary 2019
per day Salary Philhealth Philhealth
Store Manager 1 ₱ 18,000.00 ₱ 247.50 ₱ 247.50 ₱ 495.00 ₱ 2,970.00 ₱ 2,970.00 ₱ 5,940.00
Bookkeeper On-call - - - - - - -
Cook 2 ₱ 25,920.00 ₱ 356.40 ₱ 356.40 ₱ 712.80 ₱ 4,276.80 ₱ 4,276.80 ₱ 8,553.60
Cashier/Service Crew 1 ₱ 12,960.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱ 2,138.40 ₱ 2,138.40 ₱ 4,276.80
Service Crew 1 ₱ 12,960.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱ 2,138.40 ₱ 2,138.40 ₱ 4,276.80
TOTAL 5 ₱69,840.00 ₱960.30 ₱960.30 ₱1,920.60 ₱11,523.60 ₱11,523.60 ₱23,047.20
180
PhilHealth 2020
Salary 2020
Store Manager 1 ₱ 18,000.00 ₱ 247.50 ₱ 247.50 ₱ 495.00 ₱ 2,970.00 ₱ 2,970.00 ₱ 5,940.00
Cook 2 ₱ 25,920.00 ₱ 356.40 ₱ 356.40 ₱ 712.80 ₱ 4,276.80 ₱ 4,276.80 ₱ 8,553.60
Service Crew 1 ₱ 12,960.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱ 2,138.40 ₱ 2,138.40 ₱ 4,276.80
TOTAL 5 ₱69,840.00 ₱960.30 ₱960.30 ₱1,920.60 ₱11,523.60 ₱11,523.60 ₱23,047.20
PhilHealth 2021
Salary 2021
Store Manager 1 ₱ 18,000.00 ₱ 247.50 ₱ 247.50 ₱ 495.00 ₱ 2,970.00 ₱ 2,970.00 ₱ 5,940.00
Cook 2 ₱ 25,920.00 ₱ 356.40 ₱ 356.40 ₱ 712.80 ₱ 4,276.80 ₱ 4,276.80 ₱ 8,553.60
Service Crew 1 ₱ 12,960.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱ 2,138.40 ₱ 2,138.40 ₱ 4,276.80
TOTAL 5 ₱69,840.00 ₱960.30 ₱960.30 ₱1,920.60 ₱11,523.60 ₱11,523.60 ₱23,047.20
181
PhilHealth 2022
Salary 2022
Store Manager 1 ₱ 18,000.00 ₱ 247.50 ₱ 247.50 ₱ 495.00 ₱ 2,970.00 ₱ 2,970.00 ₱ 5,940.00
Cook 2 ₱ 25,920.00 ₱ 356.40 ₱ 356.40 ₱ 712.80 ₱ 4,276.80 ₱ 4,276.80 ₱ 8,553.60
Service Crew 1 ₱ 12,960.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱ 2,138.40 ₱ 2,138.40 ₱ 4,276.80
TOTAL 5 ₱69,840.00 ₱960.30 ₱960.30 ₱1,920.60 ₱11,523.60 ₱11,523.60 ₱23,047.20
PhilHealth 2023
Salary 2023
Store Manager 1 ₱ 18,000.00 ₱ 247.50 ₱ 247.50 ₱ 495.00 ₱ 2,970.00 ₱ 2,970.00 ₱ 5,940.00
Cook 2 ₱ 25,920.00 ₱ 356.40 ₱ 356.40 ₱ 712.80 ₱ 4,276.80 ₱ 4,276.80 ₱ 8,553.60
Service Crew 1 ₱ 12,960.00 ₱ 178.20 ₱ 178.20 ₱ 356.40 ₱ 2,138.40 ₱ 2,138.40 ₱ 4,276.80
TOTAL 5 ₱69,840.00 ₱960.30 ₱960.30 ₱1,920.60 ₱11,523.60 ₱11,523.60 ₱23,047.20
182
Schedule No.4 PAGIBIG Contribution
PAGIBIG 2019
Salary 2019
per day Salary PAG-IBIG PAG_IBIG
Store Manager 1 ₱ 18,000.00 ₱ 100.00 ₱ 100.00 ₱ 200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 2,400.00
Book-keeper On-call - - - - - - -
Cook 2 ₱ 25,920.00 ₱ 200.00 ₱ 200.00 ₱ 400.00 ₱ 2,400.00 ₱ 2,400.00 ₱ 4,800.00
Service Crew 1 ₱ 12,960.00 ₱ 100.00 ₱ 100.00 ₱ 200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 2,400.00
TOTAL 5 ₱69,840.00 ₱500.00 ₱500.00 ₱1,000.00 ₱6,000.00 ₱6,000.00 ₱12,000.00
PAGIBIG 2020
Salary 2020
Store Manager 1 ₱ 18,000.00 ₱ 100.00 ₱ 100.00 ₱ 200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 2,400.00
Cook 2 ₱ 25,920.00 ₱ 200.00 ₱ 200.00 ₱ 400.00 ₱ 2,400.00 ₱ 2,400.00 ₱ 4,800.00
Service Crew 1 ₱ 12,960.00 ₱ 100.00 ₱ 100.00 ₱ 200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 2,400.00
TOTAL 5 ₱69,840.00 ₱500.00 ₱500.00 ₱1,000.00 ₱6,000.00 ₱6,000.00 ₱12,000.00
183
PAGIBIG 2021
Salary 2021
Store Manager 1 ₱ 18,000.00 ₱ 100.00 ₱ 100.00 ₱ 200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 2,400.00
Cook 2 ₱ 25,920.00 ₱ 200.00 ₱ 200.00 ₱ 400.00 ₱ 2,400.00 ₱ 2,400.00 ₱ 4,800.00
Service Crew 1 ₱ 12,960.00 ₱ 100.00 ₱ 100.00 ₱ 200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 2,400.00
TOTAL 5 ₱69,840.00 ₱500.00 ₱500.00 ₱1,000.00 ₱6,000.00 ₱6,000.00 ₱12,000.00
PAGIBIG 2022
Salary 2022
Store Manager 1 ₱ 18,000.00 ₱ 100.00 ₱ 100.00 ₱ 200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 2,400.00
Cook 2 ₱ 25,920.00 ₱ 200.00 ₱ 200.00 ₱ 400.00 ₱ 2,400.00 ₱ 2,400.00 ₱ 4,800.00
Service Crew 1 ₱ 12,960.00 ₱ 100.00 ₱ 100.00 ₱ 200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 2,400.00
TOTAL 5 ₱69,840.00 ₱500.00 ₱500.00 ₱1,000.00 ₱6,000.00 ₱6,000.00 ₱12,000.00
184
PAGIBIG 2023
Salary 2023
Store Manager 1 ₱ 18,000.00 ₱ 100.00 ₱ 100.00 ₱ 200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 2,400.00
Cook 2 ₱ 25,920.00 ₱ 200.00 ₱ 200.00 ₱ 400.00 ₱ 2,400.00 ₱ 2,400.00 ₱ 4,800.00
Service Crew 1 ₱ 12,960.00 ₱ 100.00 ₱ 100.00 ₱ 200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 2,400.00
TOTAL 5 ₱69,840.00 ₱500.00 ₱500.00 ₱1,000.00 ₱6,000.00 ₱6,000.00 ₱12,000.00
Schedule No.5 Rent Expense
Monthly 2019 2020 2021 2022 2023

Rent 30,000.00 300,000.00 360,000.00 360,000.00 360,000.00 360,000.00
Prepaid Rent (3mos.) 90,000.00
TOTAL RENT EXPENSE ₱ 390,000.00 ₱ 360,000.00 ₱ 360,000.00 ₱ 360,000.00 ₱ 360,000.00
Schedule No. 6 Utilities Expense
Monthly 2019 2020 2021 2022 2023

Electricity 5,000.00 60,000.00 62,526.00 65,158.34 67,901.51 70,760.16
Water 1,000.00 12,000.00 12,505.20 13,031.67 13,580.30 14,152.03
₱ ₱
TOTAL UTILITIES EXPENSE ₱ 72,000.00 ₱ 75,031.20 ₱ 78,190.01
81,481.81 84,912.20
185
Schedule No. 7 Advertising Expense
2019 2020 2021 2022 2023

Tarpaulin ₱720.00 ₱750.31 ₱781.90 ₱814.82 ₱849.12
Flyers ₱325.00 ₱338.68 ₱352.94 ₱367.80 ₱383.28
TOTAL ADVERTISING
₱1,045.00 ₱1,088.99 ₱1,134.84 ₱1,182.62 ₱1,232.41
EXPENSE
Schedule No. 8 Permits and Licenses
Permits And Licenses 2019 2020 2021 2022 2023

Mayor’s Permit ₱3,000.00 ₱3,126.30 ₱3,257.92 ₱3,395.08 ₱3,538.01
BIR Tax ₱500.00 ₱521.05 ₱542.99 ₱565.85 ₱589.67
Documentary Stamp ₱244.00 ₱254.27 ₱264.98 ₱276.13 ₱287.76
Garbage Fee ₱600.00 ₱625.26 ₱651.58 ₱679.02 ₱707.60
Sanitary Inspection Fee ₱120.00 ₱125.05 ₱130.32 ₱135.80 ₱141.52
Building Inspection Fee ₱50.00 ₱52.11 ₱54.30 ₱56.58 ₱58.97
Electrical Inspection Fee ₱50.00 ₱52.11 ₱54.30 ₱56.58 ₱58.97
Plumbing Inspection Fee ₱50.00 ₱52.11 ₱54.30 ₱56.58 ₱58.97
Signboard Permit Fee ₱100.00 ₱104.21 ₱108.60 ₱113.17 ₱117.93
Signboard Inspection Fee ₱150.00 ₱156.32 ₱162.90 ₱169.75 ₱176.90
Fire Safety Inspection Fee ₱337.00 ₱351.19 ₱365.97 ₱381.38 ₱397.44
Registration Sticker Fee ₱60.00 ₱62.53 ₱65.16 ₱67.90 ₱70.76
TOTAL ₱5,261.00 ₱5,482.49 ₱5,713.30 ₱5,953.83 ₱6,204.49
186
Schedule No. 9 Depreciation Expense – Furnitures & Fixtures
2019 2020 2021 2022 2023
Value 57,925.00 52,087.50 46,250.00 40,412.50 34,575.00
Depreciation 5,837.50 5,837.50 5,837.50 5,837.50 5,837.50
Remaining Value ₱ 52,087.50 ₱ 46,250.00 ₱ 40,412.50 ₱ 34,575.00 ₱ 28,737.50
Schedule No. 10 Depreciation Expense – Machineries & Equipment

2019 2020 2021 2022 2023
Value ₱145,066.00 ₱127,776.90 ₱110,487.80 ₱93,198.70 ₱75,909.60
Depreciation ₱17,289.10 ₱17,289.10 ₱17,289.10 ₱17,289.10 ₱17,289.10
Remaining Value ₱ 127,776.90 ₱ 110,487.80 ₱ 93,198.70 ₱ 75,909.60 ₱ 58,620.50
Schedule No.11 Depreciation Expense – Leasehold Improvements

2019 2020 2021 2022 2023
Value 56,328.50 50,556.05 44,783.60 39,011.15 33,238.70
Depreciation 5,772.45 5,772.45 5,772.45 5,772.45 5,772.45
Remaining Value ₱ 50,556.05 ₱ 44,783.60 ₱ 39,011.15 ₱ 33,238.70 ₱ 27,466.25
187
Schedule No. 12 Office Supplies
Material Qty. Total Price 2019 2020 2021 2022 2023

Bond Paper 1 219.75 219.75 229.00 238.64 248.69 259.16
Tape 5 45.00 45.00 46.89 48.87 50.93 53.07
Staples 3 27.00 27.00 28.14 29.32 30.56 31.84
Ledger 1 32.75 32.75 34.13 35.57 37.06 38.62
Ballpen 20 165.00 165.00 171.95 179.19 186.73 194.59
Sticky Note 2 73.50 73.50 76.59 79.82 83.18 86.68
File Organizer 1 385.00 385.00 401.21 418.10 435.70 454.04

Marker 2 65.50 65.50 68.26 71.13 74.13 77.25
Receipt Roll 10 180.00 180.00 187.58 195.48 203.70 212.28
TOTAL ₱ 1,193.50 ₱ 1,193.50 ₱ 1,243.75 ₱ 1,296.11 ₱ 1,350.67 ₱ 1,407.54
*Will buy office supplies every year with price increase of 4.21%.
Tape Dispenser 1 130.00 130.00 135.47 141.18 147.12 153.31
Stapler 1 89.75 89.75 93.53 97.47 101.57 105.85
Scissors 3 66.00 66.00 68.78 71.67 74.69 77.84
Cork Board 1 309.75 309.75 322.79 336.38 350.54 365.30
TOTAL ₱ 595.50 ₱ 595.50 ₱ 620.57 ₱ 646.70 ₱ 673.92 ₱ 702.29
188
Schedule No. 13 Kitchen Supplies
Kitchen Tools & Utensils Qty. Total Price 2019 2020 2021 2022 2023
Pan set 1 1,299.00 1,299.00 1,353.69 1,410.68 1,470.07 1,531.96
tong set 1 461.00 461.00 480.41 500.63 521.71 543.67
cutlery set 1 3,200.00 3,200.00 3,334.72 3,475.11 3,621.41 3,773.88
Measuring cup 1 209.75 209.75 218.58 227.78 237.37 247.37
Squeeze bottles 1 200.00 200.00 208.42 217.19 226.34 235.87
chopping board 2 298.00 298.00 310.55 323.62 337.24 351.44
stainless bowl 3 300.00 300.00 312.63 325.79 339.51 353.80
pot holder 2 199.50 199.50 207.90 216.65 225.77 235.28
weighing scale 1 289.00 289.00 301.17 313.85 327.06 340.83
BBQ brush 2 139.50 139.50 145.37 151.49 157.87 164.52
Food tray 5 350.00 350.00 364.74 380.09 396.09 412.77
Cooking utensils set 1 450.00 450.00 468.95 488.69 509.26 530.70
Apron 5 1,175.00 1,175.00 1,224.47 1,276.02 1,329.74 1,385.72
Spoon and fork Set 2 656.00 656.00 683.62 712.40 742.39 773.64
Plates set 2 2,000.00 2,000.00 2,084.20 2,171.94 2,263.38 2,358.67
Glassware 4 1,000.00 1,000.00 1,042.10 1,085.97 1,131.69 1,179.34
TOTAL ₱ 12,226.75 ₱ 12,226.75 ₱ 12,741.5 ₱ 13,227.92 ₱ 13,836.92 ₱ 14,419.45
*With inflation rate of 4.21%
189
Schedule No. 14 Cleaning Supplies
Cleaning Supplies Qty. 2019 2020 2021 2022 2023

Tissue 10 1,517.75 1,524.14 1,530.56 1,537.00 1,543.47
Sponge & Scouring Pad 10 190.00 198.00 206.33 215.02 224.07
Dishwashing Liquid 5 475.00 495.00 515.84 537.55 560.18
Rubber Gloves 3 179.25 186.80 194.66 202.86 211.40
Hand Soap 2 91.00 94.83 98.82 102.98 107.32
Garbage Bag 3 450.00 468.95 488.69 509.26 530.70
Rags 2 59.50 62.00 64.62 67.34 70.17
TOTAL ₱ 2,962.50 ₱ 3,087.22 ₱ 3,217.19 ₱ 3,352.64 ₱ 3,493.78
*Will buy Cleaning Supplies every year with 4.21% inflation rate.
Schedule No. 15 Cleaning Materials
Cleaning TOTAL PRICE

Qty.
Materials 2019 2020 2021 2022 2023
Broom &
1 225.00 234.47 244.34 254.63 265.35
Dustpan
Mop 1 650.00 677.37 705.88 735.60 766.57
Trash Can 3 300.00 312.63 325.79 339.51 353.80
TOTAL ₱ 1,175.00 ₱ 1,224.47 ₱ 1,276.02 ₱ 1,329.74 ₱ 1,385.72
190
Schedule No. 16 Miscellaneous Expense
TOTAL PRICE
Item Total Cost
2019 2020 2021 2022 2023
Plastic Gloves 300.00 300.00 312.63 325.79 339.51 353.80
Face Mask 350.00 350.00 364.74 380.09 396.09 412.77
Hair Net 300.00 300.00 312.63 325.79 339.51 353.80
Uniform 450.00 450.00 468.95 488.69 509.26 530.70
₱
TOTAL ₱ 1,400.00 ₱ 1,400.00 ₱ 1,458.94 ₱ 1,520.36 ₱ 1,584.37
1,651.07
Schedule No. 17 Packaging Materials
TOTAL PRICE
Item Total Cost
2019 2020 2021 2022 2023
Aluminum Foil 1,290.00 1,290.00 1,344.31 1,400.90 1,459.88 1,521.34
Paper Bag 2,000.00 2,000.00 2,084.20 2,171.94 2,263.38 2,358.67
Food box 20,000 20,000 20,842.00 21,719.45 22,633.84 23,586.72
₱
TOTAL ₱ 23,290.00 ₱ 23,290.00 ₱ 24,270.51 ₱ 25,292.30 ₱ 26,357.10
27,466.74
Schedule No. 18 Maintenance Expense
2019 2020 2021 2022 2023

MAINTENANCE EXPENSE ₱2,000.00 ₱2,084.20 ₱2,171.94 ₱2,263.38 ₱2,358.67
191
Schedule No. 19 Renovation Expense
2019 2020 2021 2022 2023
RENOVATION
₱60,000.00 0 0 0 0
EXPENSE
Schedule No. 20 Output VAT
OUTPUT VAT
2019 2020 2021 2022 2023
Sales 3,586,113.24 3,777,241.88 3,980,800.37 4,186,859.65 4,389,527.14
Sales before VAT 3,201,886.82 3,372,537.39 3,554,286.04 3,738,267.54 3,919,220.66
OUTPUT TAX (12%) ₱384,226.42 ₱404,704.49 ₱426,514.33 ₱448,592.11 ₱470,306.48
Schedule No. 21 Input VAT
Input VAT
2019 2020 2021 2022 2023
Leasing improvement 6,035.20 0.00 0.00 0.00 0.00
Machineries and Equipment 15,542.79 0.00 0.00 0.00 0.00
Furnitures and Fixtures 6206.25 0.00 0.00 0.00 0.00
Office Supplies 191.68 199.75 208.16 216.92 226.05
Raw Materials 44,515.18 47,547.12 50,587.20 53,696.39 56,727.36
192
Miscellaneous Expense 150.00 156.32 162.90 169.75 176.90
Kitchen Supplies 1,310.01 1,365.16 1,422.63 1,482.53 1,544.94
Cleaning Supplies 443.30 461.97 481.42 501.68 522.80
Rent expense 21,428.57 25,714.29 25,714.29 25,714.29 25,714.29
INPUT TAX (12/112) ₱95,822.98 ₱75,444.61 ₱78,576.60 ₱81,781.56 ₱84,912.34
Schedule 22 Income Tax Payable
IncomeTax Payable 2019 2020 2021 2022 2023
Annual Income Tax ₱108,819.68 ₱105,415.84 ₱130,332.26 ₱160,365.69 ₱202,190.25
Number of Quarters 4 4 4 4 4
Total Payment ₱27,204.92 ₱26,353.96 ₱32,583.06 ₱40,091.42 ₱50,547.56
Schedule 23 VAT Payable
2019 2020 2021 2022 2023

Output Tax 384,226.42 404,704.49 426,514.33 448,592.11 470,306.48
Less: Input Tax 95,822.98 75,444.61 78,576.60 81,781.56 84,912.34
Net Vat 288,403.44 329,259.88 347,937.73 366,810.55 385,394.14
Less: Payable 24,033.62 27,438.32 28,994.81 30,567.55 32,116.18
Payment 264,369.82 301,821.55 318,942.91 336,243.00 353,277.96
Add: Previous Payable 0 24,033.62 27,438.32 28,994.81 30,567.55
TOTAL YEAR-END PAYMENT ₱264,369.82 ₱325,855.17 ₱346,381.24 ₱365,237.81 ₱383,845.51
193
Schedule No. 24 Insurance Expense
Total Insurance Expense ₱ 1,028.52 ₱ 1,028.52 ₱ 1,028.52 ₱ 1,028.52 ₱ 1,028.52
Schedule No. 25 Insurance Premium

Insurance Premium
Sum Insured Peril Rates Premium
₱250,000.00
Insurance Coverage
Fire and Lightning (F/L) 0.090% ₱ 225.00
Earthquake Fire/Shock (EF/ES) 0.100% ₱ 250.00
Typhoon (TYP) 0.025% ₱ 62.50
Flood (FLD) 0.025% ₱ 62.50
Extended Cover (EC) 0.005% ₱ 12.50
Riot, Strike, Malicioous Damage (RSMD) 0.005% ₱ 12.50
Comprehensive General Liabilities (CGL) 0.075% ₱ 187.50
Personal (PA) 0.000% -
Money, Securities and Payroll (MSP) 0.000% -
Total 0.325% ₱ 812.50
Charges
Documentary Stamp (DST) 12.500% ₱ 101.56
Fire Service Tax (FST) ₱ 9.56
VAT (EVAT) 12.000% ₱ 97.50
Local Government Tax (LGT) 0.910% ₱ 7.39
Total Charges ₱ 216.02
Total Premium with charges ₱ 1,028.52
194
Schedule No. 26 Cash on Hand
Cash on Hand 2019 2020 2021 2022 2023
Beginning Cash on Hand (50% of total cash, beg) ₱150,477.80 ₱475,209.29 ₱821,949.97 ₱1,213,028.84 ₱1,651,690.12
Add: Cash ₱324,731.49 ₱346,740.68 ₱391,078.87 ₱438,661.27 ₱490,829.26
Total Cash on Hand ₱475,209.29 ₱821,949.97 ₱1,213,028.84 ₱1,651,690.12 ₱2,142,519.38
Schedule No. 27 Cash in Bank - Savings
Cash in Bank - Savings 2019 2020 2021 2022 2023
Beginning Cash in Bank - Savings(25% of total cash, beg) ₱75,238.90 ₱237,604.65 ₱411,539.28 ₱608,860.75 ₱831,277.93
Add: Interest from Previous Year (.75%) - ₱564.29 ₱1,782.03 ₱3,086.54 ₱4,566.46
Add: Deposit ₱162,365.75 ₱173,370.34 ₱195,539.43 ₱219,330.64 ₱245,414.63
Total Cash in Bank - Savings ₱237,604.65 ₱411,539.28 ₱608,860.75 ₱831,277.93 ₱1,081,259.02
195
Schedule No. 28 Cash in Bank – Time Deposit
Cash in Bank - Time Deposit 2019 2020 2021 2022 2023
Beginning Cash in Bank - Time Deposit (25% of total cash, beg) ₱75,238.90 ₱237,604.65 ₱412,366.91 ₱612,302.03 ₱839,261.45
Add: Interest from Previous Year (1.85%) - ₱1,391.92 ₱4,395.69 ₱7,628.79 ₱11,327.59
Add: Deposit ₱162,365.75 ₱173,370.34 ₱195,539.43 ₱219,330.64 ₱245,414.63
Total Cash in Bank - Time Deposit ₱237,604.65 ₱412,366.91 ₱612,302.03 ₱839,261.45 ₱1,096,003.67
196
WORKSHEETS
WORKSHEET NO. 1
PERSONAL ASSESSMENT FORM
INTEGRITY - Honesty and strong moral principles leads to success. It is a
personal decision that made us different from other people. One of the most
important ethics we should have. Being honest and truthful in every situation is
the key to lead us to better management.
COMMITMENT - Commitment is something to which one is bound by pledge or
duty. Setting up and putting up a business is not a one-night idea. It is a process,
by which the partners exert time and effort to think ideas, gather information and
conduct tests to attest the viability of the product. The partners, as well as staff,
are committed and bound, not only to serve and give customers the best quality
and experience, but also make the business grow and nurture.
MOTIVATION - Motivation leads to success. It is not only to yourself, but as well
as to the clients and employees. Kuya Nelson’s! promotes inspiration to
everyone. The purpose of the partners’ motivation is to drive the business
towards growth and give satisfaction. The customers’ best experience; the
employees’ well-being; the business’ progression.
197
TEAM WORK – We work together, across boundaries to meet the needs of our
customers and to help the company win. Work together to achieve excellence,
help each other out and treat every employee as a family.
RESPECT – We value our people especially our customers and colleagues.
Treat everyone with love and respect.
ACCOUNTABILITY – We are personally accountable for our actions and
decisions for delivering on our commitments. We’re not looking for people to
blame with our wrong doings. Be fair and accept consequence.
TAKING RISK - Risk is one thing that would be present in any business venture.
It is the chance of failing your investments and efforts to put up a business. The
partners’ are aware of this and is ready to take the chance of the products’
success or failure.
MAKING DECISIONS - Making decisions is a joint agreement. The owners need
to consider everyone’s opinion and suggestion to have a broader perspective in
having the final decision. The cause or reason of the decision should be known
and the options that can be pondered. Also, the most important thing in every
decision-making is knowing all the consequences in your actions.
FAMILY SITUATION - A supportive and caring family is one of the most helpful
hand you can have in establishing a business. Not that it only supports
wholeheartedly, but is also giving honest suggestions, insights, and advice to
how manage the business effectively and efficiently.
198
FINANCIAL SITUATION - Financial aspect of the business is of great
consideration because it is a core element on how to make your business
successful. It is an underlying factor to how the process works, the satisfaction of
the employees, many outputs that can be done, and the customers that would be
served. Foremost, how the investment of the partners will generate a return.
199
WORKSHEET NO. 2
SWOT ANALYSIS
1. PRODUCT/OPERATIONS
OPERATIONS STRENGTHS WEAKNESSES
 Kuya Nelson’s BBQ  Kuya Nelson’s BBQ is
offers bigger, better new to the market.
and quality barbecue. Sometimes people are
 It offers different afraid to try something
variety and flavors that that is new to them.
every customers will  Products already exists
Products/Services like in the market which
 The product is specially has the same line of
made for you. product (barbecue)
 Cost in maintaining
 The product is made in  There would be a
an open and visible waiting time when the
kitchen barbecue is being
Process  The process in making preheated
the product is fast and  There may be a long
easy. line if customers are
 Hired employees too many
200
requires special and
specific skills
 The business has the  Supplies from the
capacity to satisfy the suppliers may not be
customer’s hunger and enough if demand
Capacity cravings. increase in the
 It has the capacity to succeeding years
produce sufficient
supply to to fulfill its
market demand
 The workforce of the  It would be a challenge
business is skilled and for the
Workforce potentially assignable partners/owners to
for any purposes find and maintain the
 Customer’s satisfaction best employees
is top priority because their business
is new in the industry.
 The business make sure  Might be overlooked
that the quality of their because of the
Quality product is worthy of its established name and
201
price. brand of competitors
 Good quality for a
good quantity
 Can compete with
other leading
competitors
 Accessible and feasible  Many well-known
because there is a competitors may
nearby schools, sprouted and is highly
Location market, households, competitive
hotels and other
establishments
 Target markets’
population is
continuing to increase
2. MARKETING
 Barbecue is one of the  With all the
all-time home food of competitors, it may
202
every Filipino easily be compared
regardless of age and equated with
Customer Analysis  Staffs are all friendly, other businesses
always smiling and has offering the same
a good relationship line of product and
with clients for our service
customer’s experience  With QSR, bond
is our priority. may be overlooked
 The business supplier  There’s a chance
is accessible to its that supplier may
location, for the not provide the
market is nearby demand all at once.
 Supplies can be bought It may be procured
Supplies in large quantities to several suppliers
 Owners assure that  Supplier may not
supplies is of best be able to deliver
quality and freshness on time due to
traffic because of
the location’s busy
nature
203
 Costs may fluctuate
over time
 Our business is open  May incur
for all suggestions and additional costs to
recommendations on the business
how our products and  Structuring and
Product and Services services will improve. restructuring of
Planning Modern innovations operations may
are also considered bring burden to a
newly-opened
business
 The price of the  Because of its
Pricing product is way price, customers
cheaper than the might think it is of
competitors low quality
ingredients
 Should be done to  With every test and
supplement the ever- research,
Market Research changing demand of additional costs will
the market be incurred
204
3. FINANCIAL ACCOUNTING
 There will be a  There is a need to
regular cash flow pay monthly rent
transaction and the expense
partners will only  The return of
invest upon opening investment will take
the business a year
 It is assured that the  Possible losses may

Capital Budgeting
funds are sufficient be realize in the
to cover the needs start of the business
of the business
 Annual reports
about planning and
budgeting will be
done
 Financial planning is  Professional
done by all the assistance will be
Financial Operation owners needed
 Computerized  Since there is an
financial system is integration from
205
available along with books to system,
the physical books maintenance will
 Financial add to the costs
Statements are
checked and
reviewed by the
bookkeeper
 All transactions are
on cash basis
 The bookkeeper will  Professional and
monitor regularly maintenance fees
financial records for will be incurred and
strict regulation and add to the costs
compliance to
business policies
Financial Records
and operations
 Complete and exact
records all the time
throughout
operations
206
 The initial capital  There is a possibility
will come from the of losses
contribution of the  Investment may
owners and the took long time to
availability of funds return
will be procured
Fund Resourcing from the margin of
safety. Payment of
liabilities will be
self-liquidating and
will come from the
operations
4. MANAGEMENT
 Partners are open to  There may be a
all suggestions and conflict on
Planning ideas that are suggestions and
recommended opinions when it
either by customers comes to decisions
207
or employees. They
will have a meeting
together with their
staff and will discuss
about their business
operations and how
will they improve
their products and
services
 Organizational  Since it’s a new
structure is visible business, managers
and well explained and employees may
to the managers and perform multi-
employees tasking duties
Organizing regarding their task  There may be a
and. They were also conflict in authority
required to follow as to whose orders
rules and should be placed
regulations to first
ensure their safety
Motivating  The partners will  Some employees
208
motivate their may misunderstood
employees through and would inflict a
a good bad impression to
communication that them
is according to social
or moral rules
 The partners will be  It would take time
strict in hiring and to find the best
choosing flexible employees
individuals that is in  Training of
return will be employees would

Staffing
compensated with be a challenge
the benefits they because of the
deserve management’s
unfamiliarity with
the field
 The business is  There may be a
personally conflict when it
Controlling controlled and comes to the
monitored by the decision making
partners because of different
209
ideas and ways of
controlling
5. EXTRENAL ASSESSMENTS
 Barbecue is a well  Healthy conscious
known Filipino food or old people might
that is perfect with not want to try it
rice and can be more often because
eaten anytime you of its possible
Economic Forces want. It is always cancerous effect
present in every  Demand and supply
Filipino’s table would fluctuate
either on simple
lunch/dinner or any
occasions
 Filipino loves to eat  Some Filipino might
Social, Cultural, which cause the not want to try new
Demographic and demand for food way of cooking
Environmental Forces grows. barbecue (oven-
cooked) because
210
 Rice is always part they were used to
of every Filipino the traditional way
meal, it wouldn’t be (grilling)
complete without
rice
 The business aims  There is a tight
to provide bigger, competition in the
better and quality market which has

Competitive Forces
barbecue with the same product
cheaper and
affordable price
 The business  Annual compliance
comply permits and with requirements
Political, Governmental licenses that are incurred additional
and Legal necessary for the costs
operation of the
business
211
KUYA NELSON’S BBQ SWOT SUMMARY
Strengths:
Offers new and different way of cooking the usual barbecue. The traditional
way of cooking barbecue is through grilling, but our product is differently and
uniquely oven-cooked which is healthier. This strength meets current trend of
eating healthier food.
Different variety with new flavors. Most millennial always look for something
that is unique and instragammable which our restaurant truly offers.
Price is cheaper but is bigger, better and of good quality. Kuya Nelson’s
BBQ offers barbecue that is way cheaper than the competitors but is bigger,
better and has a good quality that is worthy of the price. Good quality for a good
quantity.
Weaknesses:
Unfamiliarity with the brand. People often hesitate to try something new and is
sticking to what they are accustomed. This could be avoided by properly
introducing the product and focus on marketing and publicity.
External factors affecting the business. Because the business is upcoming
and is new to the industry, market penetration could not be easy and changes in
external conditions may slightly affect the business.
212
Opportunities:
New and fresh in the market. It is an opportunity for the brand that it can grow
itself and it can introduce the food that is healthy and will introduce a unique
flavors that you haven’t tried. As the new trend of healthy eating is developed,
people became more conscious, they start looking for healthy food products.
Uniquely different. We offer barbecue that has new flavors that will be different
and not available to our competitors product.
Threats:
Saturated fast food markets. The brand may face great threat of saturated fast
food markets, which are working in the markets and get the attention of people. It
is known that the public is more acceptable in products and services of those big
fast food chains.
Established local brands. Local fast food restaurant chains are developed and
well known that most customers are used to buying in. We may be overlooked for
our competitors are well established.
External factors. Fluctuation in economy and currency is also a great threat for
the business.Prices of raw materials may fluctuate over the years.
213
WORKSHEET NO. 3
OVERVIEW OF THE BUSINESS
1. Brief History
Name of the Business:
Kuya Nelson’s BBQ
How it was conceived?
Everyone loves barbecue, whether it be meat or seafood. That is why, the
owners, who loved Filipino food, came up with a concept of bringing our
favorite grilled barbecue to a different style of cooking and dining experience.
Instead of grilling it with charcoal like we always witnessed on streets, we
thought that roasting it in an oven is a better and healthier choice. We also
believe that our favorite food are most enjoyed when we dine and spend time
with our loved ones, and this is why we decided to put it up as a restaurant
than a stall only.
How did the business developed?
After completing the business concept and extracting it into a business plan,
the owners discussed it to their families and friends for further tips and
opinions on how it would be improved and to see its strengths and
weaknesses. The business plan is also presented to their professors and
mentors in college for some suggestions and honest opinions. After that, the
owners conducted a research to develop their product and how would they
214
introduce it in the market. Promotions, channels and market test are being
conducted to try the viability of the product. With the assumptions and
estimations of costs, the partners will be contributing P200,000.00 each to
meet the required projected capital to start-up the business and immediately
look for a location that would fit the business and its product.
2. Business Form
✔ Partnership
3. Principal Activity
✔ Service
Owners:
Name: Elaine B. Dacillo
Description of Skills: Always strive for best result, strong leadership,
and can easily adapt in different working environment.
Relevant Experience: On-the-Job training, on call assistant in
paying taxes
Name: Samantha L. Llaneza
Description of Skills: Responsible and adaptable
Relevant Experience: Attended an On-the-Job Training and has
financial knowledge
215
Name: Nelson E .Polendey
Description of Skills: Accountable and amiable
Relevant Experience: Working student, attended an On-the-Job
training and has knowledge in cooking
Name: Darlene Joyce N. Valle
Description of Skills: Responsible, quick learner, able to build
relationships, loyal, and discreet
Relevant Experience: former service crew in a fast-food chain,
attended an On-the-Job training
Name: Angelo Jomar D. Tabac
Description of Skills: Good communication skills, Microsoft Office
efficient, Can speak fluently in both English and Tagalog, can do
multiple things under pressure
Relevant Experience: Attended an On-the-job training and has
knowledge in cooking
216
WORKSHEET NO. 4
CUSTOMERS OF THE BUSINESS
Product / Service Characteristics
Who will be the customers?
 Individual  Business  Mall goers

 Students Owner  Commuters
 Employee  Passers by
Age
 Teenagers
 Adults / Parents
Gender
 Any gender
Income Levels
 High
 Medium
 Low
Number of Customers:
57,182
When will they buy the product / service?
 Once a week  Every other day

 Monthly  Twice a week
Future size of market In the future the number of customers will:
 Increase
217
WORKSHEET NO. 5
COMPETITOR CHARACTERISTIC
1. Mang Inasal
 Provides customers with Filipino cuisine at its finest.

 Offers BBQ meats with rice, tasty desserts, and plenty of well thought out meal
combos.
 Famous for its native-style and “nuot-sarap” chicken Inasal ,
 Pioneering “unlimited rice.”
2. Andoks
 Offers the best quality litson manok (roasted chicken) and dokito frito (fried
chicken).
 Also offers wide variety of choices of pork, milk fish, beef, all-day breakfast meals,
desserts, soft-served ice cream and frozen drinks.
 Provides high quality products at affordable prices.
OTHERS:
3. Alicia Barbecue
 Famous mini stall in the area.

 Sell different variety of barbecue at very affordable prices.
4. Parauma Canteen
 Serves different kind of dishes including pork barbecue on daily basis.
5. Mely Kapampangan Canteen
 Offers a new and unique recipe of chicken barbecue once a week alongside with
different pinoy dishes with a Kapampangan twist.
218
WORKSHEET NO. 6
MARKETING PLAN - PRODUCT
Kuya Nelson’s BBQ comes in two flavor:
 Original Flavoured BBQ
 Buttered Flavoured BBQ
It consists of five meat types, whereas pork and chicken will be sold through:
 Per Stick
 Ala Carte
 Combo
 Pork
 Chicken
Meanwhile the other three meat types will be served as:
 Add-ons Per Stick
 Squid
 Isaw
 Tenga
219
WORKSHEET NO. 7
MARKETING PLAN - PRICE
Products, Service or range
Competitor’s Prices
 Highest: ₱ 127.00
 Average: ₱ 99.00
 Lowest: ₱ 25.00
Kuya Nelson’s BBQ Prices
 Per Stick: ₱ 22.00 - ₱ 64.00
 Ala Carte: ₱ 65.00 - ₱ 93.00
 Combo: ₱ 76.00 - ₱ 104.00
 Add-ons: ₱ 16.00 - ₱ 128.00
Reasons for setting price
 Material cost of the products
 Production and other costs
Discounts
Discounts will be given to the following types of customers:
 Persons with Disabilities  Privileged Buyers
 Senior Citizens
220
WORKSHEET NO. 8
MARKETING PLAN - PLACE
The business is located at: 12 Irid Street Barangay San Martin De Porres, Cubao
Quezon City
Reasons for choosing this location:
The partners chose the location because the area is a resident, commercial and
business center where different establishment were located and has a big market
for our product. It is also surrounded by malls, public transport, school, public
market and business establishments. Likewise, it is also part of the residential
area for the people of Barangay San Martin De Porres and Kaunlaran.
Methods of distribution:
Sell products directly from the shop.
Reason for choosing this form of distribution:
The method of distribution chosen is to sell products directly from the shop
because the business is a mini restaurant and is an open-type kitchen style store
where the process of production is seen first-hand by the customers.
221
WORKSHEET NO. 9
MARKETING PLAN - PROMOTION
TYPES OF ADVERTISING USES COST
Tarpaulins/Banners will be placed infront of the
Tarpaulins/ Banners shop and within the location to help attract more 720.00
customers.
A Facebook page of Kuya Nelson’s BBQ will be
made to post about the informations about the
business including our products and services, the

Facebook Page
latest events and promos. This will also be a great
platform to help build stronger relationship with
customers.
These are to be given away to passers-by, mall

Flyers 325.00
goers and other people near our location.
222

Toaz - Info Feasibility Study PR

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Toaz - Info Feasibility Study PR

Uploaded by

Copyright:

Available Formats

Polytechnic University of the Philippines

College of Accountancy and Finance

In partial fulfilment of the requirements of the subject:

Submitted and prepared by:

Prof. Richard C. Dacillo

TABLE # TABLE DESCRIPTION PAGE

SCHEDULE # SCHEDULE DESCRIPTION PAGE

regards with the style and flavor that was used.

product that more people will patronize and love.

came up to the idea of establishing a barbecue restaurant to meet the demand of

product will be our target market.

The establishment of Kuya Nelson’s BBQ is made possible through the

partnership of five individuals, each contributing equal amount for the

listed with their corresponding cost.

The business will receive a capital of 1,000,000.00php which will be contributed

remaining 10 percent will return back to the business capital.

E. SOCIO ECONOMIC STUDY

of the business as a whole.

Quezon City which comprises of establishments, schools, motels, residential

barangays, namely; Barangay San Martin de Porres and Barangay Kaunlaran,

We promote tight customer relationship and client service. There is a Facebook

community it belongs; teamwork, rapport, unity and the well-being of everyone.

Kuya Nelson’s is a place to go to for everyone who want to experience a

they think about barbecue.

barbecuing techniques includes roasting or baking, braising and grilling.

comfortable and at-home ambiance for the customers.

customer. At the same time, be able to help the community by providing

the procedure of cooking was personally made and lead by him. He is an

BIGGER BETTER QUALITY. We aim to produce a BIGGER serving of our

service to satisfy your needs. Lastly is to be a QUALITY restaurant that will be

known nationwide and if God’s will, worldwide.

Figure 1: Business Logo

Kuya Nelson shares.

Figure 2: Location Map

Cubao Quezon City.

Location is one of the factors to be considered in starting up a business. It must

be assured that it is accessible to the target market. If location is later found to be

incompatible to the situation as to give consideration to its target market, It may

customers and you respond correctly to their market needs.

Figure 3: Investment Cost

Kuya Nelson’s BBQ is a partnership business, a type of business which is run by

two up to five partners. The establishment of the business requires a capital

amounting to 1,000,000.00php. Thus, each partner will be the source of capital,

contributing a total amount of 200,000.00php.

Table 1: Projected Cost

Initial Working Capital

Over-all Total ₱ 756,116.71

Margin of Safety ₱ 243,883.29

Project Cost/Total Investment ₱ 1,000,000.00

Table 2: Project Implementation and Time Table

tasting, quality, and affordable food. We are committed to provide our

customers with service by demonstrating warmth, respect, and great

with us with a rewarding and friendly environment which encourages them to

do their best in every way possible.

1. To provide the best service to every customer.

2. To create more innovative products that will appeal to the customers

and attract more consumers.

3. To be a go-to restaurant in terms of barbecue.

4. To provide all the resources employees need to remain as productive

Barangay Kaunlaran having a combined total population of 20,696 as of 2018.

owner, or a member of the household with a capacity to buy our product.

Although we are focused on the residents as the primary customer, we are

Nearby competitors includes well-known businesses such as Mang Inasal and