Professional Documents
Culture Documents
Presented by:
May 2022
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DEDICATION
Second, Nature’s Patty would like to express their deepest gratitude and
appreciation to their friends for believing in them and assisting them by
providing support across all social media platforms. The words of
encouragement from all of you motivated us to finish this work.
Lastly, we, Nature's Patty, would like to dedicate this business to our
Almighty Father, who has always protected and guided us in every step of the
way.
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TABLE OF CONTENTS
COVER PAGE----------------------------------------------------------------------------------i
DEDICATION-----------------------------------------------------------------------------------ii
TABLE OF CONTENTS---------------------------------------------------------------------iii
I. EXECUTIVE SUMMARY---------------------------------------------------------------1
II. COMPANY BACKGROUND----------------------------------------------------------2
A. Vision-------------------------------------------------------------------------------2
B. Mission-----------------------------------------------------------------------------2
C. Goals and Objectives-----------------------------------------------------------2
D. Nature of Business--------------------------------------------------------------3
E. Business Model------------------------------------------------------------------3
F. Description of Products and Services--------------------------------------3
III. INDUSTRY ANALYSIS-----------------------------------------------------------------5
A. Marketing Goals and Objectives---------------------------------------------5
B. PEST Analysis-------------------------------------------------------------------6
C. SWOT Analysis------------------------------------------------------------------7
D. Competitive Analysis----------------------------------------------------------10
E. Business’ Competitive Advantage-----------------------------------------16
F. Market Analysis-----------------------------------------------------------------17
G. Product Analysis----------------------------------------------------------------24
IV. STRATEGY AND IMPLEMENTATION-------------------------------------------25
A. Product Strategy----------------------------------------------------------------25
B. Pricing Strategy-----------------------------------------------------------------26
C. Distribution Strategy-----------------------------------------------------------29
D. Promotion Strategy------------------------------------------------------------30
V. ORGANIZATION AND MANAGEMENT TEAM--------------------------------32
A. Form of Business---------------------------------------------------------------32
B. Organizational Structure------------------------------------------------------32
C. Management Team------------------------------------------------------------34
VI. PRODUCTION AND PROCESSES------------------------------------------------38
A. Production Goals and Objectives------------------------------------------38
B. Planning Process---------------------------------------------------------------38
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C. Process Layout-----------------------------------------------------------------46
D. Production Planning-----------------------------------------------------------49
E. Material Planning---------------------------------------------------------------52
F. Property, Plant, and Equipment (PPE) Planning-----------------------60
G. Kitchen Supplies Inventory Planning--------------------------------------62
H. COVID-19 Supplies Planning-----------------------------------------------64
I. Renovation Planning----------------------------------------------------------64
J. Manpower Planning-----------------------------------------------------------65
K. Implementation Schedule----------------------------------------------------67
VII. FINANCIAL PLAN AND PROJECTIONS----------------------------------------70
A. Financial Goals and Objectives---------------------------------------------70
B. Assumptions---------------------------------------------------------------------70
C. Sales Forecast------------------------------------------------------------------73
D. Operating Budget--------------------------------------------------------------75
E. Projected Statement of Comprehensive Income-----------------------76
F. Projected Statement of Changes in Equity------------------------------77
G. Projected Statement of Cash Flows---------------------------------------77
H. Projected Statement of Financial Position-------------------------------79
I. Break-even Analysis-----------------------------------------------------------80
J. Profitability Ratios--------------------------------------------------------------82
VIII. APPENDICES------------------------------------------------------------------------83
A. Documentation------------------------------------------------------------------83
B. Survey Results------------------------------------------------------------------87
C. Computation Table-------------------------------------------------------------91
REFERENCES--------------------------------------------------------------------------------93
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EXECUTIVE SUMMARY
Nature's Patty will not offer dine-in service, but has a waiting area for
customers who would choose to pick up their orders. However, if customers opt
for delivery services, an additional fee will be added depending on the
customer’s location but must be within Dipolog City only. Additionally, it is
projected that the business will sell 45,000 units during its first year and is
assumed to increase 10% annually.
Since the business is still new to the market, Nature's Patty will make
use of different social media platforms like Facebook, Instagram, Twitter, and
Tiktok to promote its products. Furthermore, Nature's Patty will only operate
five days per week, with 8 working hours daily.
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II. COMPANY BACKGROUND
A. Vision
The leading vegetable-based food business in Dipolog City, focused on
creatively providing delicious and healthy food that deliver excitement and
satisfaction to every customer
B. Mission
Nature’s Patty is dedicated to providing customers with healthy and
quality burgers containing vegetable-based patties at a reasonable price. It
also aims to offer a variety of healthy food and drinks for the customers’
satisfaction and better health.
Objectives
a. To rent buildings in other municipalities and cities of Zamboanga Peninsula
for production and operations
b. To introduce more innovative, quality, vegetable-based, and fruit-based
products throughout its 4-year operation
c. To ensure that all products are fresh, vegetable-based, and fruit-based, with
no added preservatives
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D. Nature of Business
E. Business Model
The business revenue will be generated by the sale of its products and
food delivery service to its customers. It is important for the business to
establish a strong relationship with its customers in order to maintain customer
loyalty and satisfaction, and to make its products well-known. Nature’s Patty
aims to provide healthier alternatives to meat-based food and carbonated
drinks and to ensure that its products will be of quality.
The main products of Nature’s Patty are burgers with three different
patties – Mushroom Patty, Cauliflower Patty, and Veggie Patty. These burger
patties will be mainly made of fresh vegetable shreds containing no meat, and
topped with tomatoes, fresh lettuce, and white onions. Each burger will have its
own sauce: Mushroom Sauce for the Mushroom Burger, Barbeque Sauce for
the Cauliflower Burger, and Classic Sauce for the Veggie Burger. The burgers
will then be put in cardboard containers and surrounded with fries. The side
dishes are fries and cabbage-wrapped cheese sticks with paper cups as the
containers. There are two types of fries to choose from, potato fries and carrot
fries. The lemonades are plastic-bottled drinks that come in three different
colors: red, blue, and yellow.
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Since the business is new to this venture, it is essential to provide the
finest service and quality products in order to gain consumers' attention.
Nature’s Patty believes that introducing different products, instead of just one,
is beneficial in its first stage of business development as it would result in a
higher income and would provide customers with more options.
Nature’s Patty will provide delivery services with additional fees of Php
15 to Php 30, depending on the customer’s location. Customers are also
allowed to pick up their orders at the business’ location.
The food items in the menu are vegetable-based, thus, it can lower blood
pressure, reduce the risk of certain diseases, and boost the immune system.
Lemonade is also an excellent source of Vitamin C and promotes hydration.
Taste – Burger patties are vegetable-based yet taste like meat. Potato fries and
carrot fries are both cheese-flavored, while cheese sticks are cabbage-
wrapped. The colors of the lemonades will not affect the original flavor.
Quality – Food and drinks are vegetable-based and fruit-based but still have
the same level of deliciousness as meat-based food and carbonated drinks with
the assurance of using fresh ingredients.
Healthiness – The products offered are healthier than meat-based food and
carbonated drinks, and more nutritious and immunity-boosting.
Affordability – Each of the three types of burger with fries cost Php 120. Fries
cost Php 30 per cup, while three pieces of cabbage-wrapped cheese sticks cost
Php 10. Lemonade costs Php 35 per bottle.
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III. INDUSTRY ANALYSIS
Objectives
1. Make product offers to first-time customers such as bundle orders at
discounted amounts for them to save money and in order for the business
to make noise in the market and to efficiently grow the business during the
3. By the end of the 1st quarter, conduct market research to determine new
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4. By the end of the month, launch freshly made products with no failures.
6. Achieve and maintain a 90% positive share of voice ensuring that potential
customers know, like, and trust the business; and form partnerships with
three new industry influencers and develop discount codes for their
7. Use other social media platforms such as Instagram, Twitter, and Tiktok as
B. PEST Analysis
Economic – The economy has been affected since the first wave of the
Covid-19 pandemic in the Philippines and the ongoing first double-digit string
of hikes in the cost of gasoline. Due to several economic crises that the country
has been facing, the pricing of goods fluctuated, uncertainly, including the
vegetable prices. In order to lower input costs, Nature’s Patty opted to buy
ingredients and materials for production from local markets to support the
growth of the community vendors as well.
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Social – With the current lifestyle of many in our society, they are
conscious of what they eat and what the body needs. Calorie intake has been
highly prominent as it refers to the count of calories or the energy content that
has been consumed. People resulted to minimizing their intake for their diet to
be physically fit and healthy. Especially with the continuous widespread of the
Covid-19 pandemic, health has been the number one priority. In lieu of selling
meat-based food, Nature’s Patty specializes in serving snacks with a lot of
benefits to everyone’s health. It serves as a great substitute for the regular
unhealthy burgers. This helps people to cope with their unhealthy eating habits
without worrying about their calorie counts. Highlighted ingredients of this,
which are the vegetables, are enough to digest the necessary health benefits
while preventing negative health effects.
C. SWOT Analysis
SWOT analysis is a study that an entity conducts to identify its internal
strengths and weaknesses, as well as its external opportunities and threats.
Strengths Weaknesses
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➢ Enthusiastic and committed
workforce
Opportunities Threats
STRENGTHS
Nature’s Patty is innovative as it’s going to be the first business in
Dipolog City to introduce vegetable-based burgers. This strength is Nature’s
Patty’s advantage over its competitors, since it can be used to attract more
customers and convince them to try something new and healthier, instead of
always buying meat-based burgers from other food establishments.
The snacks and beverages of Nature’s Patty are vegetable-based, fruit-
based, and have lower calories, making them healthier than meat-based food
and carbonated drinks sold by competitors.
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The unique ingredients of the patties, namely mushroom, cauliflower,
potato, eggplant, carrots, and cabbage, highlight Nature’s Patty’s innovation,
which can make the burgers popular within Dipolog City. Moreover, being
enthusiastic and committed will make the team more productive, organized, and
motivated.
WEAKNESSES
Since the business is still in its early stage, the business will make use
of different social media platforms like Facebook, Instagram, Twitter and
TikTok, to promote its products. Through promotions, its products will entice
target customers to try. Additionally, the business will make product offers such
as bundle orders at discounted prices to first-time customers and giving away
coupons/codes if certain purchases will be reached by loyal customers. By this,
the business will grow efficiently and be able to establish its name through its
first month of operation.
Increases of product prices are unpredictable; however, if the necessary
budget plan will be updated from time to time, the business will be able to allot
more budget for the increasing materials.
OPPORTUNITIES
Purchasing raw materials outside Dipolog City would result in higher
expenses. Thus, Nature’s Patty will only purchase the raw materials for
production from the local market which will give the business lower costs of
goods. Furthermore, customers' purchasing demand and their interest in trying
vegetable-based and fruit-based products in order to live a healthier life will help
Nature’s Patty in increasing its sales.
THREATS
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To ensure that delivery of products will not be disrupted due to inclement
weather, the products should be placed in a thermal box. Also, the delivery
driver must have a complete rain gear for his health protection and safety.
As a way of adapting to the pandemic-related restrictions, the business
will not offer dine-in services, and customers in the waiting area should observe
social distancing, hence the business will put floor signs to indicate the
recommended 1-meter gap.
For any reason that raw materials are unavailable from regular suppliers,
the business will find other suppliers outside Dipolog City with fresh vegetables
and fruits at affordable costs.
To be ready for sudden calamities, it’s important for the business to
properly store more vegetables and fruits to keep them fresh while the business
is still not able to purchase from its suppliers.
With the increase of oil and fuel gas prices, the business will consider
adjusting its budget lines, and storing enough oils for a month's consumption.
When sudden inflation will occur, the business will immediately reduce
its expenses as possible, raise its prices, analyze its profit margin, find a way
to save, and stock up supplies that will not be withered for a long period.
D. Competitive Analysis
BUSINESS PRODUCTS
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Better Brews ● Snacks such as burgers, cheese
sticks, and fries. Offers other
categories such as lemoncito series,
coffees, frappes, shakes, teas,
breakfast, and alcoholic beverages
BUSINESS COST-COMPETITIVENESS
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Php 65 Regular Pineapple Juice
Php 65 Regular Iced Tea
BUSINESS PLACE
BUSINESS PROMOTION
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Hungry Bites ● Social media:
1. Facebook
2. Instagram
● Advertising
BUSINESS PROCESS
Jollibee ● Dine-in
● Takeout
● Drive-thru
● Direct distribution
BUSINESS QUALITY
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● Fruit-based drinks
BUSINESS SERVICE
Jollibee Excellent
BUSINESS SPEED
Jollibee Faster
BUSINESS INNOVATION
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Nature’s Patty 90%
Jollibee 85%
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E. Business’ Competitive Advantage
Place – Nature’s Patty will be placed in General Luna St., Estaka, Dipolog City.
It will offer home delivery services but its outlet is readily available for pick-ups.
Process – With the use of direct distribution strategy, the products are
delivered from the business establishment to the location of the customers.
Thus, the team will make sure that upon delivery, the products are safe and
presentably handed to the customers.
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Quality – In terms of quality, Nature’s Patty ingredients are derived from fresh
organic vegetables and fruits which all products are vegetable-based and fruit-
based. Furthermore, the company adheres to the highest possible standards of
sanitation and high productivity.
Service – Pre-orders online and delivery services are offered by Nature’s Patty
as a convenience to the customers and as a means of limiting the spread of the
COVID-19 virus.
F. Market Analysis
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Figure 3. Pie chart showing the age ranges of respondents
AGES RESPONSES
15 years old and below 10
16-20 years old 68
21-28 years old 15
29-35 years old 2
36 years old above 15
Figure 4. A table showing the number of responses from each age range
Preference
There are few businesses within the vicinity of Dipolog City that sell
burgers, fries, cheese sticks, lemonade but most of them use meat as their
primary ingredients in patties, lumpia wrapper for cheese sticks, ready-to-cook
fries, and lemonade powder that are artificially flavored, contain excessive
sugars and preservatives instead of using fresh lemons. On the contrary,
Nature’s Patty uses vegetable-based ingredients to make patties that are
unique among others. It is an excellent substitute for meat and is extremely
beneficial to vegetarians, those who are unable to consume meat due to health
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issues, and those looking to try something different and healthy on a budget.
On its side snacks, cabbage-wrapped cheese sticks, and carrot fries have
never been popular in the city, which is also an edge in the business. Overall,
Nature’s Patty ensures that all foods served are beneficial to health. They are
more apt to be interested in something uniquely different yet healthy and
affordable.
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Purchasing Power
Nature’s Patty’s target market consists primarily of students, teenagers,
and young adults, which are fond of treating themselves to snacks, however, it
is not limited to those age groups. As the target market is made up of teen
students who are staying at home during the height of the pandemic and only
have Php 0-10,000 income, these individuals may have limited purchasing
power. Thus, it is expected that parents will assist with the purchase.
OCCUPATION RESPONSES
Student 85
Professional 23
Self-employed 0
Unemployed 2
Figure 8. A table showing the number of responses from each occupation
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Figure 9. A pie chart showing the monthly income ranges of the respondents
Target market
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Total demand
The result from the conducted survey done by the marketing team
illustrates that out of 110 respondents, 106 are interested in trying the
vegetable-based burger while the remaining 4 respondents are not.
Figure 11. A pie chart showing the percentage of respondents who are and
not interested in trying the vegetable-based burgers
OPTION RESPONSES
Yes 106
No 4
Figure 12. A table showing the responses of those interested and not in trying
vegetable-based burgers
The figure above shows that 96.4% of the respondents are interested in
trying the vegetable-based burger while 3.6% of them are not. This data shows
that the demand of the products is high which means that the business will have
a chance to excel in Dipolog City’s food market and the customers are more
likely to buy.
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How many vegetable-based burgers are you willing Weekly
to buy in a week? Demand
Options Number of Responses
1 51 51
2 29 58
3 4 12
4 2 8
5 3 15
6 3 18
7 5 35
8 2 16
9 2 18
10 5 50
106 281
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G. Product Analysis
Numerous burger products available in local stores are made from
ground beef, chicken, or bacon patties. Apart from that, they used pre-cooked
and undercooked patties that are prone to foodborne illness, as well as frozen
patties that degrade the quality and freshness of the meat. Nature's Patty
guarantees freshly prepared vegetable-based patties, cabbage-wrapped
cheese sticks and carrot or potato fries with no added preservatives. The
calamansi used in lemonade are fresh fruits, not powder-based to certify that
customers will have a refreshing healthy beverage. In general, the products are
designed to assist consumers in maintaining a healthy lifestyle by ensuring that
they are all-natural, nutritious, and provide daily benefits specific to each
individual.
Vegetables are known to be beneficial to our immune system because
they contain a variety of nutrients that are critical for energy and immunity. They
are naturally low in fat and calories, making them a nutritious choice for those
watching their dietary cholesterol and saturated fat intake. According to Elliot
(2017), Cauliflower, on its own, is extremely low in calories but high in vitamins;
consequently, it contains a high concentration of nutrients due to its high fiber
and antioxidant content. Due to the unique antioxidants contained in it, it may
aid in reducing inflammation and protecting against cancer and heart disease.
Additionally, mushrooms are low in calories, high in fiber, protein, and
antioxidants, and are known for their high potassium content, which helps
reduce blood vessel tension, potentially lowering blood pressure (Brennan,
2020). Lastly, the veggie burger patty's primary ingredients-carrots, cabbage,
and eggplant-provide significant amounts of potassium, folate, vitamin A and
C, and dietary fiber, all of which contribute to blood cholesterol reduction and
may help reduce the risk of heart disease and other chronic diseases (USDA,
n.d.). Thus, Nature's Patty burgers are an excellent choice not only for treating
one's taste buds but also for helping to mitigate diseases.
The products are made entirely of organic and fresh materials.
Lemonades are manufactured in 500ml recyclable bottles, while burgers and
other side dishes are packaged in paper-based packaging – all of which are
constructed to be ecologically sustainable. Additionally, paper bags are used to
wrap large or bulk orders.
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IV. STRATEGY AND IMPLEMENTATION
A. Product Strategy
Nature’s Patty products are made with beneficial vegetables that will
help sustain essential nutrients that our body needs. What you eat reflects who
you are. It is a notion that to be fit and healthy, you need to eat good food. The
products are most significant to individuals who want to eat snacks while
watching their calorie intake, who can no longer eat meat due to health risks,
those who want to try different varieties of burgers, and who just want to eat
healthily. It’s a snack with a purpose for health, as its ingredients contain unique
antioxidants, potassium, fiber, protein, vitamin A and C which all provide an
overall healthy diet that can help reduce blood pressure, inflammation, and
other risks of having chronic diseases. As a result, it maintains not only a
healthy diet, it increases better mood and energy levels as well.
The strategy is to target a particular market of the health and wellness
aspect.
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Nature's Patty's logo is straightforward and makes it clear what the
business is all about. Nature's connection to burgers is simple to grasp and
depict by just looking at it. A white background is a good choice for showcasing
cleanliness because natural vegetables can provide overall internal sanitation.
"Eat healthy" is the primary tagline, and it encourages and reminds people to
make better food choices and that it won't be necessary to cut out snacks like
burgers from their diets as they can also be healthy. With Nature's Patty, people
no longer need to be afraid to indulge in supposed high-calorie snacks like
burgers and fries because they can now do so guilt-free with the proposed
healthy substitute products.
B. Pricing Strategy
Nature's Patty method involves enticing buyers by offering low prices on
goods and services. By properly assessing servings to satisfy customers, the
company also ensures that no money is wasted. In addition, the company used
a value-based pricing strategy, in which the price of a product or service is
determined primarily by the perceived value of the customer. A customer-
focused cost structure was implemented by the business because they value
their clients' input. Thus, the price of a product is based on how much the
customer believes it is worth.
Figure 13: A pie chart showing the result of how much the respondents
are willing to spend on a single vegetable-based burger.
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PRICES RESPONSES
100-150 95
150-200 11
200-250 2
250-300 2
Figure 14. A table showing the responses of how much the respondents are
willing to spend on a single vegetable-based burger.
The pie chart and table above show that (86.4%) 95 respondents are
willing to pay Php 100-150 for a single vegetable-based burger, (10%) 11 of
them responded Php 150-200, both (1.8%) or 2 responses for price ranges
Php200-250 and Php250-300. Thus, Php 100-150 is the price range of burgers
that the respondents perceive and have the willingness to pay. Moreover, the
target market consists of students who have a monthly income of Php 0-10,000.
Therefore, the target market with their purchasing power has a capability to buy
with their preferred price range.
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Cost-plus pricing is the strategy used to add the markup of the
products. It is a pricing method where a fixed amount is added on top of the
production cost.
The following are the calculations using the cost-plus pricing with their
assumptions. ( percentage of production cost + markup= selling price)
Figure 15: The table above shows how the business utilizes the cost-
plus pricing strategy in getting its selling prices. It concluded that the price of
veggie fries will be php30 per cup, php10 per 3 pieces of cabbage-wrapped
cheese sticks, and php35 for 500ml of lemonades.
Bundle pricing strategy is utilized for the main product which is the burger
with fries. This strategy is used to group separate products together and sell
them at a single price. By this, burgers and fries are considered a bundle as
they will be an individual product.
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calculations:
production cost of burger + production cost of fries + markup= selling price
44+10+66=120
Thus, the bundle pricing of burger and fries will be php120.
Figure 16: The table above shows how the business utilizes the bundle pricing
strategy which it concluded that the price of burgers and price will be php120.
Although it uses a bundle pricing strategy, it is still price-competitive because
it’s low-cost product, suitable and fit to the purchasing power of the market.
C. Distribution Strategy
Nature's Patty uses direct distribution, which means that the business
will deliver its products directly to customers' doorstep. With the use of a single
distribution channel, the products are sold via Facebook page and Instagram
shop accounts but are also marketed in Twitter and TikTok. Single distribution
channel refers to a producer’s effort to reach customers through only one
distribution option. In this business, Nature’s Patty utilizes social media
platforms to sell.
Moreover, the business will deliver the products using its vehicle and
multicab. Due to the increase in the price of gasoline, a delivery fee will be
added. However, delivery is free for orders of three or more. Additionally, if
customers wish to pick up the products themselves in order to avoid paying for
delivery, a pick-up option is available.
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D. Promotion Strategy
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Moreover, influencers are also encouraged to join other campaigns such
as “a search for a brand ambassador/influencer”. They will promote the
products in any platforms of their choice while boosting its engagement by
giving coupons and codes to its followers. In exchange of this promotion, Php
1,000 worth of products and the best influencer will be chosen to be an
ambassador for a specific time depending on the signed contract.
As an additional marketing strategy, radio commercials will be
considered as a backup plan.
Lastly, direct marketing will also be used. It involves email marketing and
giving away coupons if a certain amount of purchases will be reached.
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V. ORGANIZATION AND MANAGEMENT TEAM
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ORGANIZATIONAL CHART:
Figure 1: A chart indicating the business’ staff and their respective positions
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C. Management Team
Kathleen Kay Cu- The Accounting Head of Nature’s Patty. This position
supervises the business' financial activities in order to ensure accurate financial
reporting and to assist management in making financial decisions. She will
interact with managers from other departments, implement workplace rules,
and resolve Finance and Accounting-related questions and issues. During her
9th and 10th grade in junior high school, they've been taught basic bookkeeping
financial statements. Thus, she has an experience in journalizing, doing trial
balance to post-trial balance, adjusting entries to closing entries. Aside from
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that, she had a chance to have ample knowledge about the existing financial
statements. With her knowledge and experiences, she has proven that she has
the ability to manage the roles of an accounting head to foresee the business'
financial operations as a whole.
Anne Carmen Tumala – The Marketing Head of Nature’s Patty. The head of
marketing creates a comprehensive business strategy. She is responsible for
promoting the business products and services through promotions and events,
using new and innovative marketing methods. She is in charge of attracting
customers and increasing their awareness through the usage of integrated
channels. Marketing, communications, and public relations are major parts of
her job. Anne Carmen formerly served as President of Colegio de San
Francisco Javier's Supreme Student Council. She has excellent interpersonal
skills, which are required in this field, to communicate and interact with
customers and respond to their inquiries. Tumala is active on social media, has
excellent editing skills, and has a YouTube channel where she may sell and
promote the business' goods. These experiences, together with her warm and
upbeat personality, qualify her for the role of Marketing Head in the business.
Jia Bustaliño – The Head Cook. As a head cook, she manages the day-to-day
operations in a kitchen, especially food preparation. It supervises kitchen staff
and handles all food-related issues, such as replenishing food supplies,
planning menus, and developing new recipes. Bustaliño is a former president
of the Mugna Club during her junior high school years. She also helps manage
her family’s business as a stockist of Avail Beauty Philippines which sells
sanitary pads. From that alone, she has exceptional skills in leading and
managing people involved in the business. Apart from that, she has experience
in cooking, as one of the cooks at their home. In fact, she used to sell
doughnuts, lemonades, baked cakes during the first wave of the pandemic.
Also, she can cook and prepare street foods, which can be for snacks or for
sale. Thus, with all the experiences in leading and cooking, she is suitable to
be the head cook of the business.
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Jay Bianca Alistado – The Cashier and Bookkeeper of Nature's Patty. It’s her
responsibility to manage transactions with customers in collecting their
payments, scanning and ensuring the pricing is accurate, issuing receipts, and
tracking other monetary transactions. As a bookkeeper, she is in charge of
keeping track of a business’ financial transactions, such as purchases,
expenses, and sales revenues. The bookkeeper is also responsible for
reporting the business’ current financial condition and assisting executives by
providing insights and financial guidance that will enable them to make the best
decisions for the company. Alistado used to be a marketer and a guide to
customers in checking their available apartments for rent. She also has the
experience of selling in Filipino booths during her junior high school years at
Andres Bonifacio College. Aside from that, she’s also one of the Math Club
facilitators in 10th grade. Thus, she has enough knowledge and experience in
negotiating with customers, handling money transactions, and facilitating which
are all needed for these positions.
Charlotte Laride & Gloued Redoble – The Assistant Cooks of Nature’s Patty.
An assistant cook supports the head cook and has duties such as maintaining
supplies, preparing food and ingredients, testing new recipes, cleaning the
kitchen, keeping the cooking utensils organized, and plating dishes. Laride is a
food lover, apart from that, she’s curious about how certain dishes are done. At
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home, she practices cooking for her to gain a new skill set, and to serve her
family; it turns out that cooking became her hobby. As someone who lacks
expertise before, she assisted her family members while cooking in order to
grasp what to do. Due to her will to learn and improve, she can easily follow
instructions given and has an initiative on what to do. Therefore, she has
experience indeed in assisting while cooking at home. Based on how interested
she is to become a cook and with the qualities she possesses, she’s fit to be
an assistant cook of Nature’s Patty. On the other hand, Redoble assists with
household tasks, particularly in the kitchen. At home, she helps her mother in
the preparation of various cuisines, the washing of utensils, and the general
upkeep of the kitchen. She is qualified for the position of assistant cook as a
result of her previous experiences.
Marc Dwight Castelo – The Delivery Rider of Nature’s Patty. Before and after
delivery, the Delivery Rider is responsible for inspecting orders to ensure that
they are complete, costs are correct, and the customer is satisfied. He is also
responsible for loading and delivering the products to customers on time. Marc
Dwight is a socialization, understanding, and leadership expert. Because he is
gregarious, he has a better grasp of how to deliver better quality services to
clients and how to handle various types of customers to provide information.
Marc Dwight Castelo also has a valid LTO (Land, Transportation Office) driver's
license, which qualifies him to drive around the city. Since he was a child,
Castelo has lived in Dipolog City. He is an expert in Dipolog City’s directions
and geographical locations, making it easy for him to deliver things to their
respective customers. His experience qualifies him for the position of Delivery
Rider in the business.
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VI. PRODUCTION AND PROCESSES
B. Planning Process
The quality of ingredients is of primary importance for Nature’s Patty to
accomplish proper production. Nature’s Patty believes that the best method
is to focus on and ensure quality production by properly executing every step
of the process that leads to the final product. Below shows the planning and
preparation process for each product:
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1. Preparing the Patties for Vegetable-based Burgers
4. Prepare a large mixing bowl 3. Boil the peeled eggplants for 4-8
and incorporate all the minced minutes, or until soft and tender, then
and shredded ingredients shred the peeled carrots with a
while waiting for the eggplant vegetable shredder and mince the
done, combine them with the such as flour, egg, salt, pepper, and
mixing bowl and start mixing seasonings and gently mix it all
using a rubber spatula. together using a rubber spatula.
39
CAULIFLOWER BURGER PATTY
40
MUSHROOM BURGER PATTY
1. Sanitize and clean the kitchen 2. Start peeling the potatoes, red
area, then wash all the onions, and garlic. Then, using a
ingredients and gather all the manual food processor, mince the
necessary kitchen utensils and garlic and red onions, and grate the
equipment. potatoes with a vegetable shredder.
5. When the oil in the pan is ready, sauté 6. When the mushrooms are
the minced garlic and red onions for 2 done, combine everything in
minutes before adding the minced a large mixing bowl with the
mushrooms and sauté everything shredded potatoes and stir
together. ingredients and saute and cook everything together with a
for about 2-3 minutes and add salt and rubber spatula.
pepper to taste.
with breadcrumbs, and gently form the done, remove them with a
patty. Next, carefully place the patties in the spatula and place them on a
pan and cook for 2-3 minutes each side, or clean plate before continuing
41
2. Preparing the Sauces for the Vegetable-based Burgers
CLASSIC SAUCE
MUSHROOM SAUCE
BARBEQUE SAUCE
42
3. Preparing the Vegetable-based Burgers (Veggie, Mushroom,
And Cauliflower)
43
POTATO FRIES
CARROT FRIES
44
CABBAGE-WRAPPED CHEESE STICKS
LEMONADE
45
C. Process and Equipment Layout
This section shows the layout of the production place of the Nature’s
Patty. The business will be located at General Luna St., Estaka, Dipolog City,
facing Zamboanga del Norte Provincial Capitol.
The Waiting Area is where the customers wait for their orders. This is
located right in front of the customer reception desk.
The Utility Area is where the sanitary and other essentials are stored
such as cleaning equipment. It is located beside the Comfort Room, behind the
Dishwashing Area.
The Dishwashing Area is where all the used plates and utensils are
washed. It is located beside the Kitchen Area and Comfort Room.
46
The Kitchen Area is where Nature’s Patty’s vegetable-based burgers
and other products will be made and cooked. It is located beside the
Dishwashing Area.
The Comfort room is located beside the utility and dishwashing area. It
can be directly seen at the front of the main door.
Equipment Layout
15. L-shaped Sofa – is where the customers sit and wait for their orders
16. Tables and Chairs - is where the customers sit and wait for their orders
17. Refrigerator - is where the lemonades, the raw materials, and other
products that require cold temperature, are stored
47
Steps of Production
STORING
WASHING
Raw materials that are needed
Washing of fresh and raw to be stored (to adapt the
materials such as vegetables sudden changes of supplies
and fruits will be done in the outrage), will be kept in
washing area. Other equipment refrigerator found in the kitchen
needed during the production area. Lemonades that are in
will be cleansed here as well. need of cold temperature for a
refreshing taste will be kept in
the refrigerator as well.
48
D. Production Planning
Nature's Patty strives for quality products with the use of a systematic
following commitments:
with suppliers
buying raw materials from the marketplace that benefits Dipolog City's
business will be able to achieve lower cost of goods and a higher gross profit
Moreover, the business will appoint a special work team to monitor and assess
Nature's Patty views the delivery process as a vital part of the production
chain. The business will ensure that competent and responsible personnel will
be able to obtain and transmit raw materials well. Nature's Patty can accomplish
ensure efficient output. Additionally, receiving personnel will verify the quantity
of raw materials received for each arrival and acquisition. Moreover, the
materials and finished goods are stored in a secure, sanitized, and clean
as well.
49
SHELF
REFRIGERATOR
GAS
Phase II. ConceptualizationSTOVE
of the Product
BOWL SINK
CABINET
process. This way, the business will make efficient use of its resources and
Nature's Patty is an online fast-food business that sells and delivers its
products directly to its customers and also allows customers to pick up their
orders. From Monday to Friday, the work hours are 9:00 AM to 12:00 PM and
1:00 PM to 6:00 PM. Customers’ orders are delivered from 11:00 AM to 12:00
PM and from 1:00 PM to 6:00 PM. But every Monday, the business only
transmits its products from 1:00 PM to 6:00 PM, since the weekly production
manufacturing and selling at least 188 products per day. To ensure efficiency,
50
Phase III. Productivity and optimization of the workplace
The brand image team at Nature's Patty sought to increase the business
and Instagram.
market.
III. Consider radio advertising as a last resort for reaching out to additional
potential customers.
51
E. Material Planning
VEGGIE BURGER
52
OTHER BURGER COMPONENTS
CLASSIC SAUCE
POTATO FRIES
PACKAGING
53
MUSHROOM BURGER WITH FRIES
54
OTHER BURGER COMPONENTS
MUSHROOM SAUCE
POTATO FRIES
PACKAGING
55
CAULIFLOWER BURGER WITH FRIES
NAME SPECIFICATIO QUANTITY PRICE TOTAL
N (per
unit)
56
OTHER BURGER COMPONENTS
BARBEQUE SAUCE
57
POTATO FRIES
PACKAGING
BREADING
PACKAGING
58
CARROT FRIES
NAME SPECIFICATIO QUANTITY PRICE TOTAL
N (per
unit)
BREADING
PACKAGING
PACKAGING
59
LEMONADE
NAME SPECIFICATIO QUANTITY PRICE TOTAL
N (per
unit)
PACKAGING
F. PPE Planning
NAME SPECIFICA QUAN PRICE/ SUPPLI AMOUNT
TION TITY FAIR ER
VALUE
Refrigera HD Inverter 1 Php Emcor Php
tor Side-by-side 16,495.00 Applianc 16,495.00
Refrigerator es
ISR-17 SS
Gas Hanabishi 1 Php Lee Php
Stove GS400 3,695.00 Super 3,695.00
Double Plaza
Burner
Ceiling “56” 3 Php Shopee Php
Fan (1400mm) 1,500.00 4,500.00
fan blade
60
LED Philips Led 8 Php Jelyco Php
Lights light bulb 100.00 Hardwar 800.00
e
Motor Honda BeAT 1 Php Honda Php
70,000.00 70,000.00
Multicab Second- 1 Php Owner Php
hand 80,000.00 80,000.00
Tables, Palochina 1 set Php Shopee Php
Chairs Tables and 15,000.00 15,000.00
and L- Chairs
shaped
Sofa
Cabinets 25 inches 2 Php Lee Php
2,000.00 Super 4,000.00
Plaza
Customer 1185mm x 1 Php Shopee Php
Receptio 2000mm 3,000.00 3,000.00
n Desk
WiFi PLDT Home 1 Php Lazada Php
Prepaid WiFi 1,273.00 1,273.00
TOTAL Php
198,763.0
0
61
G. Kitchen Supplies Inventory Planning
NAME SPECIFICA QUAN PRICE SUPPLI AMOUNT
TION TITY ER
Cooking 12 inches 3 Php Hongski Php
Pan 1,500.00 Shop 4,500.00
Cooking 8x5 inches 1 Php Hongski Php
Pot 1,500.00 Shop 1,500.00
Chopping 7x23 inches 2 Php Hongski Php
Board 250.00 Shop 500.00
Metal Bowl 23 cm 2 Php Hongski Php
300.00 Shop 600.00
Plastic 23 cm 5 Php Hongski Php
Bowl 100.00 Shop 500.00
Plate 10 inches 4 Php Hongski Php
100.00 Shop 400.00
Tongs Silicone 3 Php Hongski Php
100.00 Shop 300.00
Manual 12x14 2 Php Hongski Php
Food inches 150.00 Shop 300.00
Processor
Strainer 8 inches 2 Php Hongski Php
200.00 Shop 400.00
Spatula 11 inches 3 Php Hongski Php
150.00 Shop 450.00
Measuring 1 set 1 Php Hongski Php
Spoons 150.00 Shop 150.00
Knife 8 inches 3 Php Hongski Php
250.00 Shop 750.00
Peeler Y 3 Php Hongski Php
180.00 Shop 540.00
Frying 14 inches 1 Php Hongski Php
Ladle 170.00 Shop 170.00
62
Fork and 7 inches 6 pairs Php Hongski Php
Spoon 30.00 Shop 180.00
Measuring 1 set 1 Php Hongski Php
cups 300.00 Shop 300.00
Apron 2022 6 Php Hongski Php
Canvas 150.00 Shop 900.00
Apron
Gloves Disposable 6 Php Hongski Php
Nitrile Vinyl packs 195.00 Shop 1,170.00
Gloves
Potholder 18x18 cm 3 Php Hongski Php
40.00 Shop 120.00
Table Interfolded 5 Php Hongski Php
Napkin Napkin packs 50.00 Shop 250.00
Hairnet Mesh Hair 60 Php 5.00 Hongski Php
Net Shop 300.00
TOTAL Php
14,280.00
63
H. COVID-19 Supplies Planning
NAME SPECIFICA QUANT PRICE SUPPLI AMOUNT
TION ITY ER
Mask Disposable 48 Php 45.00 Lazada Php
Blue Face boxes 2,160.00
Mask
Lysol 900 ml 12 Php True Php
Action 110.00 Value 1,320.00
Cleaner Philippin
es
Watsons 150 ml 48 Php 37.00 Watsons Php
Ethyl Philippin 1,776.00
Alcohol es
TOTAL Php
5,256.00
I. Renovation Planning
NAME SPECIFICA QUAN PRICE SUPPLI AMOUNT
TION TITY ER
Boysen 1 liter 4 Php Jelyco Php
White 300.00 Hardwar 1,200.00
Paint e
Boysen 1 liter 4 Php Jelyco Php
Brown 300.00 Hardwar 1,200.00
Paint e
TOTAL Php
2,400.00
64
J. Manpower Planning
Position No. of Per Day Per Month Per Year
Employees
Overall Manager 1 500.00 10,000.00 120,000.00
Machine and 1 350.00 7,000.00 84,000.00
Equipment Head
Accounting Head 1 350.00 7,000.00 84,000.00
and Bookkeeper
Marketing Head 1 350.00 7,000.00 84,000.00
Cashier and 1 345.00 6,900.00 82,800.00
Assistant
Bookkeeper
Promotional 1 345.00 6,900.00 82,800.00
Sales Associate
and Social Media
Administrator
Head Cook 1 420.00 8,400.00 100,800.00
Assistant Cook 2 400.00 8,400.00 96,000.00
Delivery Rider 1 400.00 8,400.00 96,000.00
Total 10 3,460.00 70,000.00 830,400.00
65
Government Contributions 2022
MONTHLY SSS PAG-IBIG PhilHealth
SALARY
Overall 10,000.00 10,320.00 2,400.00 4,200.00
Manager
66
K. Implementation Schedule
ACTIVITIES AUG SEPT OCT NOV DEC JAN
1. Planning of August
Business 1 – 5,
2021
3. 2. October
Registration 1 -7,
of business 2021
name with the
DTI
4. Acquiring October 8 -
barangay November 3, 2021
business
clearance,
business/may
or’s permits,
and licenses
5. Processing Novembe
of legal r 4, 2021
requirements
at the Bureau
of Internal
Revenue (BIR
6. Apply Novembe
taxpayer r 5, 2021
identification
number of the
owner of BIR
7. Registratio Novembe
n of business r 6, 2021
with SSS,
PhilHealth,
and PAGIBIG
67
8. Canvasing Novembe
for raw r 7 – 11,
materials, 2021
kitchen tools
and
equipment,
and looking
for suppliers
9. Establishin Novembe
g of business r 8-12,
operational 2021
budget
12. Decem
Product ber 12
testing, and – 14,
acquiring 2021
potential
68
customer’s
feedback
69
VII. Financial Plan and Projections
B. Assumptions
Capital/Investing
Operating
1. The business operation will formally start on January 3, 2022.
2. The business will only operate 5 days per week, Monday to Friday.
3. The business will accept orders from Monday to Friday, 9:00 AM – 6:00 PM.
Bulk orders (20 or more of the same type) will be taken one or two days prior
to the production and delivery schedules.
4. Products will only be delivered within Dipolog City, but delivery fees will
depend on the location. Delivery charges will be Php 15 – Php 30 depending
on the location, however, free deliveries will be offered for minimum orders
worth Php 200.
5. Customers can pick up their orders at the business location.
70
6. Vegetable-based Burgers with Fries, Veggie Fries, Cabbage-wrapped
Cheese Sticks, and Lemonade are among the products offered by the business.
Vegetable-based Burgers are available in three varieties: Veggie Burger,
Mushroom Burger, and Cauliflower Burger, as well as the sauces: Classic
Sauce, Mushroom Sauce, and Barbeque Sauce. There are 2 types of Veggie
fries, Potato Fries and Carrot fries. Moreover, lemonade comes in a range of
colors: blue, yellow, and red.
7. The business will be advertised through the use of social media which is
Facebook, Instagram, Twitter, and TikTok.
Expenses
1. Pre-operating expenses is composed of the following:
Licenses and Permits Php 8,000, Php 2,000 Pre-marketing, and Php 1,000
Product Testing, and Php 2,400 Renovation.
2. Taxes, Licenses, and Permits expense will be Php 15,000 and will increase
by 5% annually.
3. Utilities expenses include Php 36,000 Electricity, Php 12,000 Water
consumption, Php 30,000 Gas usage, Php 12,000 Internet expense, and are
predicted to increase by 5% annually.
4. Kitchen supplies expense for the first year of operation is Php 14,280, and
will increase by 5% annually. All kitchen supplies will be replaced once a year
except the cooking pot and cooking pan, which will be replaced after 2 years
(January of the following year), with 5% increase.
5. Salaries expenses, which include employees' annual salary and government
contributions, amounted to Php 933,828 and will increase by 5% annually.
6. Raw materials will be purchased every Monday.
7. Delivery expense will amount to P24,000 and is expected to increase 5%
yearly.
8. Rent expense is P48,000 and will have a 3% increment per year.
9. Repair and maintenance of the business’ vehicles is Php 24,000 and will
increase by 5% yearly.
10. Covid-19 supplies expense is Php 5,256 and will decrease by 40%
annually as the pandemic will gradually end.
71
11. All PPE will be depreciated using straight line method with 4-year useful life
and 10% salvage value.
12. Miscellaneous expense is P3,000 annually and will increase by 5% yearly.
13. All expenses are paid on a cash basis. All government remittances are fully
paid before year-end.
Sales
1. Total units to be sold for the first year of operation is 45,000 units; 30% of
the units to be sold are veggie burgers with fries, 30% are veggie fries, 20% are
cabbage-wrapped cheese sticks and 20% are lemonades. The total sales
quantities will increase by 10% annually.
2. All sales are on cash basis.
3. Sale price for vegetable-based burgers with fries is P120.00, veggie fries is
P30.00 per cup, cabbage-wrapped cheese sticks will be 3 pieces for P10.00,
and lemonade (500ml) is P35.00 per bottle.
Production
1. The number of units to be produced is equal to the projected units to be sold.
2. Production cost for each vegetable-based burger with fries is 45% of the
selling price, veggie fries cost 45% per cup, cabbage-wrapped cheese sticks
will have a cost of 40% per 3 pieces, and lemonade (500ml) costs 35% per
bottle.
3. All direct materials will be purchased through cash.
72
C. Sales Forecast
Sales Forecast for Vegetable-based Burgers with Fries
Projected Sales
Years Projection Projected Sales (Unit)
(Pesos)
2022 13,500 1,620,000.00
2023 14,850 1,782,000.00
2024 16,335 1,960,200.00
2025 17,969 2,156,280.00
Total: 62,654 7,518,480.00
Figure 2. Sales forecast of Nature’s Patty’s Veggie Fries, first four years
In 2022, the projected sales in units for Veggie Fries is 13,500 which is
30% of 45,000 units to be produced. This will increase by 10% yearly. The sales
in units will be multiplied by Php 30, which is the price of each cup of Veggie
Fries. As a result, the projected sales in pesos for 2022 is 405,000, which will
also increase by 10% yearly.
73
Sales Forecast for Cabbage-Wrapped Cheese Sticks (Per 3 pieces)
Projected Sales
Years Projection Projected Sales (Unit)
(Pesos)
2022 9,000 90,000.00
2023 9,900 99,000.00
2024 10,890 108,900.00
2025 11,979 119,790.00
Total: 41,769 417,690.00
Figure 3. Sales forecast of Nature’s Patty’s Cabbage-wrapped Cheese Sticks,
first four years
74
D. Operating Budget
This table shows Nature's Patty’s proposed operating budget for four years.
Operating 2022 2023 2024 2025
Expenses
Salaries expense 933,828.00 980,519.00 1,029,545.00 1,081,022.00
COVID-19
5,256.00 3,154.00 1,892.00 1,135.00
Supplies expense
Kitchen Supplies
14,280.00 8,694.00 15,429.00 9,585.00
expense
Depreciation
expense –
10,972.00 10,972.00 10,972.00 10,972.00
Machines and
Equipment
Depreciation
33,750.00 33,750.00 33,750.00 33,750.00
expense – Vehicles
Taxes, Licenses,
and Permits 15,000.00 15,750.00 16,538.00 17,365.00
expense
Maintenance
24,000.00 25,200.00 26,460.00 27,783.00
expense
Miscellaneous
3,000.00 3,150.00 3,308.00 3,473.00
expense
75
E. Projected Statement of Comprehensive Income
Nature’s Patty
Statement of Comprehensive Income
For the year ended December 31
Less: Expenses
Pre-operating 13,400.00 - - -
expenses
Operating
Expenses
Salaries expense 933,828.00 980,519.00 1,029,545.00 1,081,022.00
Rent expense 48,000.00 49,440.00 50,923.00 52,451.00
Utilities expense 90,000.00 94,500.00 99,225.00 104,186.00
COVID-19 5,256.00 3,154.00 1,892.00 1,135.00
Supplies expense
Kitchen Supplies 14,280.00 8,694.00 15,429.00 9,585.00
expense
Depreciation 10,972.00 10,972.00 10,972.00 10,972.00
expense –
Machines and
Equipment
Depreciation 33,750.00 33,750.00 33,750.00 33,750.00
expense –
Vehicles
Taxes, Licenses, 15,000.00 15,750.00 16,538.00 17,365.00
and Permits
expense
Delivery expense 24,000.00 25,200.00 26,460.00 27,783.00
76
F. Projected Statement of Changes in Equity
Nature's Patty
Statement of Changes in Owner's Equity
For the year ended December 31
Nature’s Patty
Statement of Cash Flows
For the year ended December 31
Cash Flows
from
Operating
Activities
Cash received 2,430,000.00 2,673,000.00 2,940,300.00 3,234,405.00
from customers
Pre-operating (13,400.00) - - -
expenses
Payment for (1,057,500.00) (1,163,250.00) (1,279,576.00) (1,407,567.00)
Cost of Goods
Sold
Salaries (933,828.00) (980,519.00) (1,029,545.00) (1,081,022.00)
expense
Rent expense (48,000.00) (49,440.00) (50,923.00) (52,451.00)
77
Kitchen (14,280.00) (8,694.00) (15,429.00) (9,585.00)
Supplies
expense
Taxes, (15,000.00) (15,750.00) (16,538.00) (17,365.00)
Licenses, and
Permits
expense
Delivery (24,000.00) (25,200.00) (26,460.00) (27,783.00)
expense
Maintenance (24,000.00) (25,200.00) (26,460.00) (27,783.00)
expense
Miscellaneous (3,000.00) (3,150.00) (3,308.00) (3,473.00)
expense
Cash from 201,736.00 304,143.00 390,944.00 502,055.00
Operating
Activities
Cash Flows
from Investing
Activities
Purchase of (198,763.00) - - -
Property, Plant,
and Equipment
(PPE)
Cash Used in (198,763.00) - - -
Investing
Activities
Cash Flows
from
Financing
Activities
Owner’s 350,000.00 - - -
Contributions
Cash from 350,000.00 - - -
Financing
Activities
78
H. Projected Statement of Financial Position
Nature's Patty
Statement of Financial Position
As of December 31
Non-current
Assets
Property, Plant, 198,763.00 198,763.00 198,763.00 198,763.00
and Equipment
(PPE)
Less: (44,722.00) (89,444.00) (134,166.00) (178,888)
Accumulated
Depreciation-PPE
Total Non- 154,041.00 109,319.00 64,597.00 19,875.00
current Assets
Liabilities and
Equity
Liabilities - - - -
Equity
Sheraznin, 507,014.00 766,435.00 1,112,657.00 1,569,990.00
Capital
79
I. Break-even Analysis
80
Break-Even in Quantities (BEQ) per Product
Sales mix 30% 30% 20% 20% 100%
Net Profit 0 0 0 0
81
J. Profitability Ratios
82
VIII. APPENDICES
A. Documentation
Production Team
83
Ingredients
84
Final Products
Satisfied Customers
85
FB Page
86
B. Survey Results
87
How would you describe your diet?
Options Number of Responses
Vegan 7
Meat Eater 69
Pescatarian 3
Flexitarian 12
Gluten Intolerant 1
Coeliac 0
General Allergies 4
Vegetarian 4
Other 8
88
How often do you eat regular burgers?
Options Number of Responses
Daily 1
Weekly 16
Monthly 39
Less than once a month 47
Less than once year 7
If you were to choose what kind of flavored patty you want try,
what would it be?
Options Number of Responses
Veggie Patty 68
Mushroom Patty 34
Cauliflower Patty 8
89
How much are you willing spend on a single plant-based burger?
Options Number of Responses
₱100-250 95
₱150-200 11
₱200-250 2
₱250-300 2
90
C. Computation Tables
91
NEW SSS CONTRIBUTION TABLE(EFFECTIVE JANUARY 2021)
SSS Contribution Hike will Proceed as Scheduled this January 2021. (2021,
January 3). The Pinoy OFW. https://www.citationmachine.net/apa/cite-a-
website/confirm
92
REFERENCES
SSS Contribution Hike will Proceed as Scheduled this January 2021. (2021,
January 3). The Pinoy OFW. https://www.citationmachine.net/apa/cite-
a-website/confirm
93