Name of the Enterprise

Product Output
“FALAY”
Location of the Enterprise
 SWOT Analysis

Strenght
handy food Weakness
unique product loud and packed environment
affordable price deep frying which will absorved
new and refreshig mre mount of edible oill
productive emploees cannot accmodate bulk buying
good customer service due to limited equipment
easy and fast to preare

Opportunity Threat
high exposure location compititors are located neary
loyal customers competitors offer a lot of meal
alternative
 Business Startup
Particulars Amount Total

Pre-opening Cost

Permit and Licenses

Cost 10 000  

Prepaid Rents (3 months) 6 000  

Interior and Exterior Improvements 15 000 31 000

Assets

Production Equipment 8 759  

Furniture and Fixture 30 500  

Tools and Material 880  

Office Supplies 230  

Cleaning Supplies 890 41 259

Working Capital

Raw Materials 1 500  

Salaries and Wages 10 000  

Utilities 1 500  

Promotions 1 000  

Office Supplies 300  

Contingency Fund 13 441 27 941

Total   100 000

 COST OF PRODUCT
Direct Material Price Quantity Needed UOM Output/Day Cost

Rice 50.00 10 Kg 300 1.6

Ground Pork 140.00 2 1/2 Kg 300 1.1

Egg 6.00 20 Pieces 300 0.4

Hotdog 2.00 30   300 0.1

Lumpia Wrapper 25.00 10 Pack 300 0.83

Onion 3.00 3   300 0.03

Garlic 4.00 2   300 0.02

Cooking Oil 58.00 2½ Kg 300 0.48

Total Direct Material Cost per piece 4.56

Indirect Material

Direct Material Price Quantity Needed UOM Output/Day Cost

Tissue Paper (25 pieces) 5.00 12 pack 300 0.2

Total Indirect Material Cost Per piece 0.2

Production Allocation

Overhead: Amount Allocation Prod/day Output/day Cost

Rent 2000 70% 22 300 0.21

Electricity 1000 70% 22 300 0.10

Water 500 80% 22 300 0.06

 

Total Overhead Cost/piece 0.37

Direct Labor Rate/day Prod. Workers Prod/day Output/day Output/day

Production Worker 386.00 1 22 300 0.05

 Direct Labor Rate/day Prod. Workers Prod/day Output/day Output/day

Production Worker 386.00 1 22 300 0.05

Direct Labor/Price 0.05

Depreciation Expenses Amount Life (years) Prod/Day Output/Day Cost

Rice Cooker 630.00 5 yrs. 22 300 0.001

Refrigerator 4,695.00 15 yrs. 22 300 0.003

Single burner stove 635.00 8 yrs. 22 300 0.001

Production Table 14,999 20 yrs. 22 300 0.009

Office Table 750 8 yrs. 22   0.001

Wall fan 299 6 yrs. 22 300 0.006

Cabinet 14 000 12 yrs. 22   0.014

Total Overhead Cost/Price 0.302

Total Cost Per Piece 5.482

Mark Up 5.32 x 80% = 4.256

Total Cost + Mark Up 5.32 + 4.256 = 9.576

Selling Price 10.00