Aspects

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TABLE OF CONTENTS
I. Business Description...4
II. Executive Summary........7
III. Market Research and Analysis.....9
MARKETING ASPECT......22
A. Assumption.........23
B. Product Description....24
C. Market Description..25
D. Competition Analysis27
E. Marketing Strategies.28
F. Financial Strategies....31
TECHNICAL ASPECT...46
A. Assumptions...47
B. Process/Operations Design...49
C. Time and Motion Study and Capacity Assessment...53
D. Production Schedule.....57
E. Total Production Cost..63
F. Break-even Analysis....66
MANAGEMENT ASPECT.....67
A. Assumptions.......68
B. BRIEF PROFILE OF THE OWNERS......69
C. Organization and Job Analysis........77
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D. General Policies.81
E. Implementation Plan..82
F. Future Plan.............84
FINANCIAL ASPECT........85
A. Assumptions.......86
B. Total Investment Cost/ Total Capital Distribution.....87
C. Financial Plan Sources of Fund...88
D. Projected Financial Statements.......93
Long-Term Financial Projectives (For 3 years).......117
SOCIO-ECONOMIC ASPECT.......120
APPENDICES
PROPONENTS RESUME
SAMPLE SURVEY QUESTIONNAIRE
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I. BUSINESS DESCRIPTION
A. Company Name, Address, Form of Ownership
Sandwichos is a general partnership business. Since it is a general
partnership business it is composed of 7 individuals who will contribute an
equal amount of money, time and effort in the business.
Sandwichos will sell variety of toast pizza sandwiches together with
nachos chips. Sandwichos will sell for a short term period. Sanwichos will
be located at EV caf, 3rd floor SFC building University of the East Manila,
Sampaloc City
B. Statement of Mission, Vision and Goals
Mission
To be recognized as a leading maker of distinctive brand of fresh,
quality sandwich and nachos makers offered to customers at the most
reasonable, affordable price for a healthier, refreshing, filling and totally
satisfying meal.
Vision
Sandwichos pictures itself as one of the top venues that serves the
most delicious and best tasting sandwich and nachos around the metro. Our
vision is about meeting consumers needs and making food an easier,
healthier, more enjoyable part of life. We just dont happen to be a business
that sells food. Its what were all about.

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Goal
The main goal of the business is to create unique and innovative
sandwiches that would be served with nachos on the side that will
differentiate the business from the rest of the competition and to provide
customer satisfaction. The company also aims to introduce new market
profile of the product and make Sandwichos an everyday snack and of
course to generate sales.
C. Nature of Operations and Product/s Being Offered
The business nature of operation is service. Sandwich will be
prepared together with nachos chips as ordered to ensure freshness of
the goods. Sandwichos will sell three (3) variants of toast pizza sandwich
namely, Hawaiian Toast pizza, Ham & Cheese Toast pizza and Bacon
Toast Pizza together with nachos chips on the side. The company also
ensures that these products are healthy and will give great value to
customers money.
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II. EXECUTIVE SUMMARY
A pizza sandwich is a sandwich that contains tomato sauce, cheese,
and other toppings the customer are desired. What makes a pizza sandwich
different from pizza is the placement of the ingredients between two pieces
of bread, in accordance with the definition of a sandwich. This allows for
easier consumption and transport of the said food
Sandwichos is a full manufacturing company that intends to produce
different variants of toast sandwich. The company will provide three (3)
variants of Toast sandwiches namely, Hawaiian Toast pizza, Ham &
Cheese Toast pizza and Bacon Toast Pizza together with nachos chips on
the side. There will be forty (40) units produced per day; fifteen (15)
Hawaiian toast sandwiches, ten (10) Ham and cheese toast sandwiches
and fifteen (15) Bacon toast sandwich. All variants of Sandwichos will be
sold at Php 30.00 together with nachos chips on the side.
The short term total projected sales of Sandwichos are 108,000
wherein Php 40,500 is from projected sales of Hawaiian Toast, Php 27,000
from Ham and Cheese and Php 40,500 Bacon toast pizza sandwich after
four (4) months operation.
Members of the company consist of Kevin Kyle Cadavis as the
General Manager, Gabriel Gonzales as the Marketing Staff, Danielle
Esteban as the Finance Staff, and Pauline Anne Molavizar, Jose Serreon,
Vevica Marcaida and Shyra Diwa as 4 Production Staff.
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The members of the company have invested a total of Php 25,000.00
to meet the working capital requirement. Each member will be contributing
Php 3,571.43. The company plans to build customers through sales talk,
flyers, social media and direct selling.
Sandwichos would adopt a full operation method from Monday until
Saturday starting from 8:00 Am to 4:00 Pm.
III. MARKET RESEARCH AND ANALYSIS
A. Research Methodology and Instrument/s
The researchers used descriptive method to determine the marketability
of Sandwichos to the students of University of the East-Manila. Using a
survey questionnaire, the proponents had 100 respondents chosen
randomly. They were able to gather information about the respondents
preference for the proposed product.
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B. Presentation, Analysis and Interpretation of Data
Personal Information
Academic Year
Year F p
1st year 1 1%
2nd year 9 9%
3rd year 83 83%
4th year 7 7%
100 100%
Graph 1 Shows that majority on 83% of the respondents are 3rd year college
students, 9% are 2nd year, 7% are 4th year and lastly 1% are 1st year college.
Gender
F p
Male 41 41%
Female 59 59%
100 100%
Graph 2 shows that 59% of the respondents are female and 41% are Male
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Course
F p
International Studies 3 3%
Tourism 2 2%
Marketing 38 38%
Financial Management 16 16%
Management 13 13%
Accountancy 1 1%
Economics 1 1%
Journalism 17 17%
Broadcasting 1 1%
Communication Arts 1 1%
HRM 2 2%
Psychology 2 2%
Accounting 1 1%
Technology
Civil Engineering 1 1%
Information 1 1%
Technology
100 100%
Graph 3 shows that majority or 38% of the respondents are under the
marketing management, 17% are from Journalism, 16% are from Financial
Management, 13% are from business management, 3% are from
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International studies, 2% are from Tourism, HRM, psychology and lastly 1%
from Accountancy, Economics, Broadcasting, Communication
Management, Accounting Tehnology, Civil Engineering and Information
Technology.
Respondents Preferences about the Product
Respondents who eat Sandwich
Respondents who F p
eats Sandwich
Yes 96 96%
No 4 4%
100 100%
Graph 4 shows that the majority on 96% of the respondents eat sandwich,
while 4% do not.
How often the respondents eat sandwich
F p
Daily 14 14%
Once a week 34 34%
Every other day 24 24%
Twice a week 28 28%
100 100%
10
Graph 5.1 shows that majority or 34% of the respondents eat sandwich
once a week, 14% daily, 24% every other day and 28% twice a week.
How often they eat tacos
F p
Daily 7 7%
Once a week 59 59%
Every other day 9 9%
Twice a week 20 20%
Said No 4 4%
100 100%
Graph 5.2 Shows that majority on 59% of the respondents eat tacos once
a week, 7% daily, 9% every other day, 20% twice a week and 4% said no.
How many respondents are willing to buy the sandwich
F P
1 59 59%
2 26 26%
3 12 12%
Said No 3 3%
100 100%
Graph 6.1 shows that majority or 59% of the respondents are willing to buy
1 piece of sandwich, 26% will buy 2 pieces, 12% will buy 3 pieces and 3%
said no.
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Graph 6.2 shows that majority or 51% of the respondents are willing to order
1 tacos, 29% will buy 2 order, 14% will buy 3 order and 6% said no.
How many are willing to buy Tacos
F p
1 51 51%
2 29 29%
3 14 14%
Said No 6 6%
100 100%
Graph 7.1 shows that majority or 42% of the respondents prefer a
homemade sandwich, 31% said that theyre buying from the bakery, 23%
said at the convenience store and 16% said in the supermarket.

Where they buy Sandwich
F p
Bakery 31 31%
Convenience Store 23 23%
Supermarket 16 16%
Homemade 42 42%
100 100%
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Graph 7.2 shows that majority or 52% of the respondents buy tacos from
the supermarket, 4% said in the bakery, 17% said in the convenience store
and 26% said they prefer homemade tacos
Sandwich they prefer
F p
Tuna 49 30%
Chicken 45 27%
Pizza 43 26%
Homemade 28 17%
165 100%
Graph 8 shows that 49% of the respondents prefer tuna sandwich, 45%
prefer chicken sandwich, 43% prefer pizza sandwich and only 28% prefer
our homemade sandwich.
Toppings the respondents prefer for Tacos
F p
Beef 80 22%
Tomatoes 49 13%
Onions 42 11%
Grated Cheese 61 16%
Lettuce 52 14%
Garlic 28 8%
Dressing 38 10%
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Dried Salsa 20 5%
370 100%
Graph 9 shows the percentage of their preferred topping wherein 80% of
the respondents prefer with beef, 49% prefer with tomatoes, 42% prefer
with onions, 61% prefer with grated cheese, 52% prefer with lettuce, 28%
prefer with garlic, 38% prefer with dressing and 20% prefer with dried salsa
Frequency and Percentage of Respondents who are willing to buy
sandwich and Tacos
F p
Yes 93 93%
No 7 7%
100 100%
Graph 10 shows that majority or 93% of the respondents said yes that they
are willing to buy sandwich and tacos and only 7% said no they are not
willing to buy.
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Preferred Price of the Respondents
F p
P 30-35 72 72%
P 35-40 13 13%
P 40-45 7 7%
P 45-50 8 8%
100 100%
Graph 11 shows that majority or 72% of the respondents are willing to buy
the sandwich and tacos combo with the price range of P30-P35, 13% P35-
P40, 7% P40-P45 and 8% P45-P50
Attributes of the Product
Serving
F p
Excellent 49 49%
Very Good 35 35%
Satisfactory 18 18%
Good 1 1%
Needs Improvement 1 1%
100 100%
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Graph 12.1 shows that majority of the respondents like our product serving
with a grade of excellent with 49%, Very Good with 35%, Satisfactory with
18%, Good with 1%, Needs Improvement with 1%.
Price
F p
Excellent 45 45%
Very Good 35 35%
Satisfactory 14 14%
Good 3 3%
100 100%
Graph 12.2 shows that majority of the respondents agree on the product
price with a grade excellent with 45%, Very Good with 35%, Satisfactory
with 14%, Good with 3% and Needs Improvement with 0%
Presentation/Appearance
F p
Excellent 52 52%
Very Good 29 29%
Satisfactory 16 16%
Good 1 1%
100 100%
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Graph 12.3 shows that majority of the respondents like our product
presentation/appearance with a grade of excellent with 52%, Very Good
with 29%, Satisfactory with 16%, Good with 1% and Needs Improvement
with 1%
Taste
F P
Excellent 57 57%
Very Good 30 30%
Satisfactory 11 11%
Good 1 1%
100 100%
Graph 12.4 shows that majority of the respondents like our product taste
with a grade of excellent with 57%, Very Good with 30%, Satisfactory with
11%, Good with 1% and Needs Improvement with 1%
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Packaging
F p
Excellent 52 52%
Very Good 32 32%
Satisfactory 14 14%
Good 2 2%
100 100%
Graph 12.5 shows that majority of the respondents like our packaging with
a grade of excellent with 52%, Very Good with 32%, Satisfactory with 14%,
Good with 2% and Needs Improvement with 1%.
Recommendation
1. The company should make more variations of sandwiches to be sold
using less ingredients without losing the quality of the raw ingredients.
2. The company should have other options besides nachos to be served
on the side.
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MARKETING
ASPECT
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IV. MARKETING ASPECT
A. Assumptions
I. Short Term (June October 2017)
Sandwichos will provide a healthy and sumptuous Hawaiian toast
pizza sandwich with Nachos chips on side
A total of forty (40) Toast Sandwiches will be sold at the end of the
day; fifteen (15) Hawaiian Toast, ten (10) Ham and Cheese and
fifteen (15) Bacon toast pizza sandwich.
II. Long Term (2018 2020)
The company will add a variety of toast sandwiches to choose from.
Sandwichos will be a distributor of major convenience stores such as
7Eleven, Ministop and Lawson.
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B. Product Description
Sandwichos is an excellent way to provide fresh and healthy food for
the University of the East community. Sandwichos will serve three (3) types
of toast pizza sandwich using quality ingredients. The three (3) types of
sandwiches are as follows: The Hawaiian Toast pizza sandwich, Ham and
Cheese toast pizza sandwich and the last which is the Bacon Toast pizza
sandwich all served with nacho chips on the side.
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C. Market Description
I. Market Segmentation
The primary target of the company would be the UE community. This
would include the students, faculty members and employees.
II. Positioning
An extraordinary kind of snack!
The proponents came up with this tag line to highlight our
extraordinary kind of snack using quality ingredients and adding a twists
to ordinary sandwiches.
The Sandwichos will use different kinds of ingredients without losing
its quality to make something new and to be different from ordinary
sandwiches. We at Sandwichos are bringing something new and making an
ordinary kind of snack to something extraordinary.
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D. Competition Analysis
Direct competitors of Sandwichos are fellow students who are also
currently enrolled in Entrepreneurial Venture that are engaged in selling
food products.
Indirect competitors of the company are the fast-food establishments
located around the university belt that are also selling sandwiches and
nachos chips combo.
Company Items Price Location
University Different snacks Php 10-100 Inside of the

Canteens and food University
Fast Food Burgers, Pasta, Php 50-200 Outside of the

Chains Chicken and etc. University
The competitive advantage of Sandwichos is making an ordinary
snack recipe and turning it extraordinary but using different ingredients
and introducing something different without losing the quality of the
ingredients at an affordable price. We want to satisfy our customers by
giving them extraordinary snacks that are different and new than
ordinary snacks that the competitors use.
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E. Marketing Strategies
1. Product Strategies
Branding
Sandwichos will be providing three variants of pizza toast sandwich with
Nachos chips on the side. The concept behind the name is that the
company would want the buyers to feel delighted with the scrumptious taste
of pizza sandwich that the company provides so that they would ask for
more. Sandwichos will have a small but satisfying choices. A decent
assortment of toppings will be available for the customers preference as it
can be easily stored and prepared.
Product Logo
The company envisioned the product logo to be artistic yet simple to
catch the attention of the customers and to retain the original features of the
sandwich. The logo is in a wavy type that depicts a picture of the Sandwich
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maker with the companys name at the center so as to give emphasis on it
and the product offering that Sandwichos have.
Packaging
The product will be placed in a white paper food tray with the
measurement of 6x3 that was bought for a cheaper and more convenient
than producing a white paper tray. And the company logo that would be
placed in the middle of the white paper tray.
Promotions
The company has chosen flyers to be distributed for their promotion. The
company is open for pre-orders.
o Flyers
Flyers will be distributed in key areas where students, faculty and
employees pass in different entrances and hallways inside the university.
Entrances like Recto gate and Gastambide gate are the key areas where
the flyers would be distributed to students.
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Placement
Sandwichos will be located at 3rd Floor EV Caf, SFC Building,
University of the EastManila for the short term period. All products will be
sold through personal selling. Operation and production will take place in
the room alotted for EV2
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F. Pricing Strategies
o Cost-Based Pricing
A pricing method in which a fixed sum or a percentage of the total

cost is added (as income or profit) to the cost of the product to arrive at its
selling price Pricing Strategy
Hawaiian Ham And C Bacon and

Toast heese Toast
Sandwich Toast Sandwich
With Sandwich with
Nachos With Nachos
Nachos
Direct
Materials
Sandwich Pizza 3 Pizza 3 Pizza 3

Sauce Sauce Sauce
Ham 1.5 Ham 4.5 Bacon 2.4
Bacon 1.5
Bread 2.4 Bread 2.4 Bread 5
Pineapple 2.9
Chunks
Quickmelt 1.25 Quickmelt 3 Quickmelt 2.5
Oil 0.25 Oil .25 Oil .25
Total 12.8
Nachos Nacho 4 Nacho 4 Nacho 4

Chips Chips Chips
Evaporated 4.6 Evaporated 4.6 Evaporated 4.6

Milk Milk Milk
Cheese .08 Cheese .08 Cheese .08
Dairy .5 Dairy .5 Dairy .5

Cream Cream Cream
Total 9.18
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Total
Direct
Materials 21.98
Indirect
Materials
Tissue .34 Tissue .34 Tissue .34
Packaging .5 Packaging .5 Packaging .5
Total
Indirect
Materials .84
Direct .08 .08 .08 .08

Labor
Indirect .1 .1 .1 .1
labor
Profit 7 7 7 7
Selling
Price
30.00
Profit : 30.00-23.00 = 7.00
Percentage Mark- 7.00

0.30(100) 30% Up:
23.00
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G. Sale Projection/s
Short Term Projection June October 2017
SHORT TERM SALES PROJECTION

June October 2017
HAWAIAN TOAST PIZZA SANDWICH WITH NACHOS CHIPS ON THE SIDE
No. of No. of No. of No. of
units units weeks units
Months Price Total Sales
produced produced/ in a produce
/day week month d/month
June 15 90 1 90 PHP 30.00 PHP 2,700.00

July 15 90 4 360 PHP 30.00 PHP 10,800.00
August 15 90 4 360 PHP 30.00 PHP 10,800.00
September 15 90 4 360 PHP 30.00 PHP 10,800.00
October 15 90 2 180 PHP 30.00 PHP 5,400.00
TOTAL 15 1,350 PHP 30.00 PHP 40,500.00

June October 2017
BACON SANDWICHTOAST PIZZA SANDWICH WITH NACHOS CHIPS ON THE SIDE
June 15 90 1 90 PHP 30.00 PHP 2,700.00

July 15 90 4 360 PHP 30.00 PHP 10,800.00
August 15 90 4 360 PHP 30.00 PHP 10,800.00
October 15 90 2 180 PHP 30.00 PHP 5,400.00
TOTAL 15 1,350 PHP 30.00 PHP 40,500.00
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June October 2017
HAM AND CHEESE PIZZA SANDWICH WITH NACHOS CHIPS ON THE SIDE
June 10 60 1 60 PHP 30.00 PHP 1,800.00

July 10 60 4 240 PHP 30.00 PHP 7,200.00
August 10 60 4 240 PHP 30.00 PHP 7,200.00
October 10 60 2 120 PHP 30.00 PHP 3,600.00
TOTAL 15 900 PHP 30.00 PH 27,000.00
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Long Term Projection 2018- 2020
LONG TERM SALES PROJECTION (2018)

(Php 45.00)
Units Units No. of Units
Total sales per
Months produced produced weeks in a produced per Price
month
per day per week month month
January 100 600 4 2,400 PHP 45 PHP 108,000.00

February 100 600 4 2,400 PHP 45 PHP 108,000.00
March 100 600 4 2,400 PHP 45 PHP 108,000.00
April 100 600 4 2,400 PHP 45 PHP 108,000.00
May 100 600 4 2,400 PHP 45 PHP 108,000.00
June 100 600 4 2,400 PHP 45 PHP 108,000.00
July 100 600 4 2,400 PHP 45 PHP 108,000.00
August 100 600 4 2,400 PHP 45 PHP 108,000.00
September 100 600 4 2,400 PHP 45 PHP 108,000.00
October 100 600 4 2,400 PHP 45 PHP 108,000.00
November 100 600 4 2,400 PHP 45 PHP 108,000.00
December 100 600 4 2,400 PHP 45 PHP 108,000.00
TOTAL 1,200 7,200 48 28,200 PHP 1,296,000.00
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BACON TOAST PIZZA SANDWICH WITH NACHOS CHIPS ON THE SIDE
(Php 45.00)
No. of
Units Units Units
weeks Total sales per
Months produced produced produced Price
in a month
per day per week per month
month
January 100 600 4 2,400 PHP 45 PHP 108,000.00
February 100 600 4 2,400 PHP 45 PHP 108,000.00
March 100 600 4 2,400 PHP 45 PHP 108,000.00
April 100 600 4 2,400 PHP 45 PHP 108,000.00
May 100 600 4 2,400 PHP 45 PHP 108,000.00
June 100 600 4 2,400 PHP 45 PHP 108,000.00
July 100 600 4 2,400 PHP 45 PHP 108,000.00
August 100 600 4 2,400 PHP 45 PHP 108,000.00
October 100 600 4 2,400 PHP 45 PHP 108,000.00
November 100 600 4 2,400 PHP 45 PHP 108,000.00
December 100 600 4 2,400 PHP 45 PHP 108,000.00
TOTAL 1,200 7,200 48 28,200 PHP 1,296,000.00
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HAM AND CHEESE TOAST PIZZA SANDWICH WITH NACHOS CHIPS ON THE SIDE
(Php 45.00)
No. of
Units Units Units
in a month
month
January 100 600 4 2,400 PHP 45 PHP 108,000.00
February 100 600 4 2,400 PHP 45 PHP 108,000.00
March 100 600 4 2,400 PHP 45 PHP 108,000.00
April 100 600 4 2,400 PHP 45 PHP 108,000.00
May 100 600 4 2,400 PHP 45 PHP 108,000.00
June 100 600 4 2,400 PHP 45 PHP 108,000.00
July 100 600 4 2,400 PHP 45 PHP 108,000.00
August 100 600 4 2,400 PHP 45 PHP 108,000.00
October 100 600 4 2,400 PHP 45 PHP 108,000.00
November 100 600 4 2,400 PHP 45 PHP 108,000.00
December 100 600 4 2,400 PHP 45 PHP 108,000.00
TOTAL 1,200 7,200 48 28,200 PHP 1,296,000.00
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(Php 60.00)
Total sales per
month
January 200 1,200 4 4,800 PHP 60 PHP 288,000.00

February 200 1,200 4 4,800 PHP 60 PHP 288,000.00
March 200 1,200 4 4,800 PHP 60 PHP 288,000.00
April 200 1,200 4 4,800 PHP 60 PHP 288,000.00
May 200 1,200 4 4,800 PHP 60 PHP 288,000.00
June 200 1,200 4 4,800 PHP 60 PHP 288,000.00
July 200 1,200 4 4,800 PHP 60 PHP 288,000.00
August 200 1,200 4 4,800 PHP 60 PHP 288,000.00
September 200 1,200 4 4,800 PHP 60 PHP 288,000.00
October 200 1,200 4 4,800 PHP 60 PHP 288,000.00
November 200 1,200 4 4,800 PHP 60 PHP 288,000.00
December 200 1,200 4 4,800 PHP 60 PHP 288,000.00
TOTAL 2,400 14,400 48 57,600 PHP 3,456,000.00
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(Php 60.00)
Total sales per
Months produced produced weeks in produced Price
month
per day per week a month per month
January 200 1,200 4 4,800 PHP 60 PHP 288,000.00

February 200 1,200 4 4,800 PHP 60 PHP 288,000.00
March 200 1,200 4 4,800 PHP 60 PHP 288,000.00
April 200 1,200 4 4,800 PHP 60 PHP 288,000.00
May 200 1,200 4 4,800 PHP 60 PHP 288,000.00
June 200 1,200 4 4,800 PHP 60 PHP 288,000.00
July 200 1,200 4 4,800 PHP 60 PHP 288,000.00
August 200 1,200 4 4,800 PHP 60 PHP 288,000.00
October 200 1,200 4 4,800 PHP 60 PHP 288,000.00
November 200 1,200 4 4,800 PHP 60 PHP 288,000.00
December 200 1,200 4 4,800 PHP 60 PHP 288,000.00
TOTAL 2,400 14,400 48 57,600 PHP 3,456,000.00
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(Php 60.00)
No. of
Units Units Units
in a month
month
January 200 1,200 4 4,800 PHP 60 PHP 288,000.00
February 200 1,200 4 4,800 PHP 60 PHP 288,000.00
March 200 1,200 4 4,800 PHP 60 PHP 288,000.00
April 200 1,200 4 4,800 PHP 60 PHP 288,000.00
May 200 1,200 4 4,800 PHP 60 PHP 288,000.00
June 200 1,200 4 4,800 PHP 60 PHP 288,000.00
July 200 1,200 4 4,800 PHP 60 PHP 288,000.00
August 200 1,200 4 4,800 PHP 60 PHP 288,000.00
October 200 1,200 4 4,800 PHP 60 PHP 288,000.00
November 200 1,200 4 4,800 PHP 60 PHP 288,000.00
December 200 1,200 4 4,800 PHP 60 PHP 288,000.00
TOTAL 2,400 14,400 48 57,600 PHP 3,456,000.00
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(Php 75.00)
Total sales per
month
January 300 1,800 4 7,200 PHP 75 PHP 540,000.00

February 300 1,800 4 7,200 PHP 75 PHP 540,000.00
March 300 1,800 4 7,200 PHP 75 PHP 540,000.00
April 300 1,800 4 7,200 PHP 75 PHP 540,000.00
May 300 1,800 4 7,200 PHP 75 PHP 540,000.00
June 300 1,800 4 7,200 PHP 75 PHP 540,000.00
July 300 1,800 4 7,200 PHP 75 PHP 540,000.00
August 300 1,800 4 7,200 PHP 75 PHP 540,000.00
October 300 1,800 4 7,200 PHP 75 PHP 540,000.00
November 300 1,800 4 7,200 PHP 75 PHP 540,000.00
December 300 1,800 4 7,200 PHP 75 PHP 540,000.00
TOTAL 3,600 21,600 48 86,400 PHP 6,480,000.00
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HAWAIAN TOAST PIZZA SANDWICH WITH NACHOS CHIPS ON
THE SIDE
(Php 75.00)
Months produced produced weeks in produced per Price Total sales per month
per day per week a month month
January 300 1,800 4 7,200 PHP 75 PHP 540,000.00

February 300 1,800 4 7,200 PHP 75 PHP 540,000.00
March 300 1,800 4 7,200 PHP 75 PHP 540,000.00
April 300 1,800 4 7,200 PHP 75 PHP 540,000.00
May 300 1,800 4 7,200 PHP 75 PHP 540,000.00
June 300 1,800 4 7,200 PHP 75 PHP 540,000.00
July 300 1,800 4 7,200 PHP 75 PHP 540,000.00
August 300 1,800 4 7,200 PHP 75 PHP 540,000.00
October 300 1,800 4 7,200 PHP 75 PHP 540,000.00
November 300 1,800 4 7,200 PHP 75 PHP 540,000.00
December 300 1,800 4 7,200 PHP 75 PHP 540,000.00
TOTAL 3,600 21,600 48 86,400 PHP 6,480,000.00
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(Php 75.00)
Total sales per
Months produced produced weeks in produced Price
month
per day per week a month per month
January 300 1,800 4 7,200 PHP 75 PHP 540,000.00
February 300 1,800 4 7,200 PHP 75 PHP 540,000.00
March 300 1,800 4 7,200 PHP 75 PHP 540,000.00
April 300 1,800 4 7,200 PHP 75 PHP 540,000.00
May 300 1,800 4 7,200 PHP 75 PHP 540,000.00
June 300 1,800 4 7,200 PHP 75 PHP 540,000.00
July 300 1,800 4 7,200 PHP 75 PHP 540,000.00
August 300 1,800 4 7,200 PHP 75 PHP 540,000.00
October 300 1,800 4 7,200 PHP 75 PHP 540,000.00
November 300 1,800 4 7,200 PHP 75 PHP 540,000.00
December 300 1,800 4 7,200 PHP 75 PHP 540,000.00
TOTAL 3,600 21,600 48 86,400 PHP 6,480,000.00
H. Future Plans
The company will add variations of toast sandwiches to increase
sales.
The company will expand their market by having additional stores
and stalls around Metro Manila
The company will make franchising available within the country.
*Price may vary depending on the increase in the cost of raw
materials*
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TECHNICAL
ASPECT
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V. TECHNICAL ASPECT
A. Assumptions
I. Short Term (June October 2017)
Sandwichos would only serve (3) different variants of Toast Pizza
sandwich as the following: Hawaiian Toast, Ham and Cheese and
Bacon Toast Pizza sandwich.
The company would serve 40 units of Toast sandwich each day
composed of 15 units of Hawaiian, 10 units of Ham and cheese an
15 units of Bacon Toast Sandwich with Nachos chips on the side.
Other ingredients will be made at home while the toast sandwich and
filling of ingredients will be done at EV Caf.
The break even point for short term is 539.
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II. Long Term (2018 2020)
The company will operate whole day, 12 hours a day.
The company will increase its price due to improvements.
The company will offer more variety of toast sandwich to the
customers.
The company will add a variety of toast sandwiches that the
customer could choose from.
The company will acquire more and advanced equipment to increase
the number of products that will be produced.
The company will hire additional employees.
Sandwichos will rent a place as its first store at Recto Avenue with a
monthly rental amounting to 20,000.
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B. Process/Operation Design
A. Type of Operations
The company Sandwichos is a full production type of business
operation. It is located at the EV caf 3rd floor of the SFC building, University
of the East - Manila. The company will be selling 3 variants of Toast
sandwich namely: Hawaiian Toast, Ham and Cheese and Bacon toast with
Nachos chips on the side that would provide a healthy and delicious snack
or rice substitute.
The General Manager will be in charged in supervising and monitoring
the individual and group performance of the staff.
B. Operation Schedule/ Operating Hours
Sandwchos will operate Monday- Saturday starting at 8:00-4:00pm. We
will allot 5 minutes for preparation of ingredients and materials, 120 minutes
for production wherein 3 minutes per unit and 5 minutes before closing will
allot for cleaning.
C. Technology
Machine /Equipment/Appliance
Item Image Unit Quantity Total

Cost Cost
Stove 1,900.00 1 1,900.00
43
Gram 200.00 1 200.00
Weighing
Scales
Total 2,100.00
Tools and Materials
Item Image Unit Cost Quantity Total

Cost
Frying pan 120.00 1 120.00
Knife 80.00 1 80.00
Chopping 100.00 1 100.00

Board
Cheese 60.00 1 60.00

Grater
Tupperware 35.00 5 175.00

Containers
Tongs 50.00 2 100.00
44
Spatula 50.00 1 50.00
Spoon 20.00 5 100.00
Tray 100.00 2 200.00
Plate 100.00 2 200.00
TOTAL 1,185.00
Office Supplies
Item Image Unit Cost Quantity Total Cost
Columnar 30.00 1 30.00

Book
5.00. 3
15.00
Ballpen
TOTAL 45.00
45
Cleaning Materials/ Others Materials
Item Image Unit Quantity Total Cost

Cost
Sponge 15.00 1 15.00
Dishwashing 20.00 1 20.00

Liquid
Basin 30.00 1 30.00
Garbage Bag
20.00 1 roll 20.00
Rag
2.00 6 12.00
Plastic Gloves 25.00

1 pack 25.00
Apron 15.00 3 45.00
Hair net 50.00

3 150.00
46
Dust Pan 40.00 1 40.00
Floor Map 150.00 1 150.00
Total 507.00
D. Time and Motion Study and Capacity Assessment
Sandwichos will be producing 40 pieces of Toast pizza sandwich per
day; 15 pieces of Hawaiian Toast, 10 pieces of Ham and Cheese and 15
pieces of Bacon toast sandwich with nachos chips on the side. Below is the
procedure in making Toast Pizza sandwich.
Hawaiian Toast Pizza Sandwich, Ham and Cheese Toast Pizza
Sandwich, and Bacon Toast Pizza Sandwich with Nachos Chips on the
side
Preparation time per serving: 3 Minutes
Ingredients For Hawaiian Toast Pizza Sandwich:
White Bread- 1 slice
Pizza Sauce- 2 table spoon
Ham- Slice of 1 piece
47
Bacon- 1/3 Slice of 1 strip
Pineapple chunks- 6 pieces of chunks
Quick Melt Cheese- 3 table spoon of grated cheese
Ingredients For Nachos:
Nachos Chips- 7 grams
Cheese Sauce- 1 table spoon
Ingredients For Ham and Cheese Toast Pizza Sandwich:
Ham- Slice of 1 piece
Ingredients For Bacon Toast Pizza Sandwich:
Bacon- 1/3 Slice of 1 strip
48
DIRECTION TIME
1. Prepare all the ingredients 10 Seconds
needed.
2. Slice 1 pc of bread into half in a 5 Seconds
vertical line
3. Spread the sauce on both side of 5 Seconds
the sliced bread
4. Put all the ingredients such as 10 Seconds
the ham, bacon, pineapple
chunks for Hawaiian Toast Pizza
Sandwich, ham for Ham and
Cheese Toast Pizza and bacon,
for Bacon Toast Pizza and
gently spread the quick melt
cheese
5. Heat the oven for 30 seconds 2 Minutes
and put the sandwich for heat for
2 minutes until cheese is melted
6. Prepare all the ingredients 20 seconds
needed for nachos such as the
nachos chips and cheese sauce
7. Spread evenly the 1 table spoon 10 seconds
of cheese sauce on top of the
nachos
TOTAL 3 MINUTES
49
E. Production Schedule
Short Term Operation June 2017-October 2017
HAWAIIAN TOAST PIZZA SANDWICH WITH NACHOS CHIPS ON THE
SIDE
No. of units No. of units

No. of units No. of weeks
Months produced/d produced/mon
produced/week in a month
ay th
June 15 90 1 90
July 15 90 4 360
August 15 90 4 360
September 15 90 4 360
October 15 90 2 180
TOTAL 15 1,350
BACON TOAST PIZZA SANDWICH WITH NACHOS CHIPS ON THE
SIDE
No. of units No. of units

No. of units No. of weeks
Months produced/d produced/mon
produced/week in a month
ay th
June 15 90 1 90
July 15 90 4 360
August 15 90 4 360
October 15 90 2 180
TOTAL 15 1,350
50
HAM AND CHEESE PIZZA SANDWICH WITH NACHOS CHIPS ON THE SIDE
No. of units No. of units No. of units

No. of weeks
Months produced/d produced/wee produced/mon
in a month
ay k th
June 10 60 1 60
July 10 60 4 240
August 10 60 4 240
October 10 60 2 120
TOTAL 15 900
Long term Operation 2018-2020
SIDE (2018)
Units
Units produced No. of weeks in Units produced
Months produced per
per day a month per month
week
January 100 600 4 2,400
February 100 600 4 2,400
March 100 600 4 2,400
April 100 600 4 2,400
May 100 600 4 2,400
June 100 600 4 2,400
July 100 600 4 2,400
August 100 600 4 2,400
September 100 600 4 2,400
October 100 600 4 2,400
November 100 600 4 2,400
December 100 600 4 2,400
TOTAL 1,200 7,200 48 28,200
51
SIDE (2018)
Units
Months produced per
week
January 100 600 4 2,400
February 100 600 4 2,400
March 100 600 4 2,400
April 100 600 4 2,400
May 100 600 4 2,400
June 100 600 4 2,400
July 100 600 4 2,400
August 100 600 4 2,400
September 100 600 4 2,400
October 100 600 4 2,400
November 100 600 4 2,400
December 100 600 4 2,400
TOTAL 1,200 7,200 48 28,200
HAM AND CHEESE TOAST PIZZA SANDWICH WITH NACHOS CHIPS
ON THE SIDE (2018)
Units
Months produced per
week
January 100 600 4 2,400
February 100 600 4 2,400
March 100 600 4 2,400
April 100 600 4 2,400
May 100 600 4 2,400
June 100 600 4 2,400
July 100 600 4 2,400
August 100 600 4 2,400
September 100 600 4 2,400
October 100 600 4 2,400
November 100 600 4 2,400
December 100 600 4 2,400
TOTAL 1,200 7,200 48 28,200
52
SIDE (2019)
Units
Months produced per
week
January 200 1,200 4 4,800
February 200 1,200 4 4,800
March 200 1,200 4 4,800
April 200 1,200 4 4,800
May 200 1,200 4 4,800
June 200 1,200 4 4,800
July 200 1,200 4 4,800
August 200 1,200 4 4,800
September 200 1,200 4 4,800
October 200 1,200 4 4,800
November 200 1,200 4 4,800
December 200 1,200 4 4,800
TOTAL 2,400 14,400 48 57,600
53
SIDE (2019)
Units
Months produced per
week
January 200 1,200 4 4,800
February 200 1,200 4 4,800
March 200 1,200 4 4,800
April 200 1,200 4 4,800
May 200 1,200 4 4,800
June 200 1,200 4 4,800
July 200 1,200 4 4,800
August 200 1,200 4 4,800
September 200 1,200 4 4,800
October 200 1,200 4 4,800
November 200 1,200 4 4,800
December 200 1,200 4 4,800
TOTAL 2,400 14,400 48 57,600
ON THE SIDE (2019)
Units Units No. of

Units produced
Months produced per produced per weeks in a
per month
day week month
January 200 1,200 4 4,800
February 200 1,200 4 4,800
March 200 1,200 4 4,800
April 200 1,200 4 4,800
May 200 1,200 4 4,800
June 200 1,200 4 4,800
July 200 1,200 4 4,800
August 200 1,200 4 4,800
September 200 1,200 4 4,800
October 200 1,200 4 4,800
November 200 1,200 4 4,800
December 200 1,200 4 4,800
TOTAL 2,400 14,400 48 57,600
54
SIDE (2020)
Units
Months produced per
week
January 300 1,800 4 7,200
February 300 1,800 4 7,200
March 300 1,800 4 7,200
April 300 1,800 4 7,200
May 300 1,800 4 7,200
June 300 1,800 4 7,200
July 300 1,800 4 7,200
August 300 1,800 4 7,200
September 300 1,800 4 7,200
October 300 1,800 4 7,200
November 300 1,800 4 7,200
December 300 1,800 4 7,200
TOTAL 3,600 21,600 48 86,400
55
SIDE (2020)
Units
Months produced per
week
January 300 1,800 4 7,200
February 300 1,800 4 7,200
March 300 1,800 4 7,200
April 300 1,800 4 7,200
May 300 1,800 4 7,200
June 300 1,800 4 7,200
July 300 1,800 4 7,200
August 300 1,800 4 7,200
September 300 1,800 4 7,200
October 300 1,800 4 7,200
November 300 1,800 4 7,200
December 300 1,800 4 7,200
TOTAL 3,600 21,600 48 86,400
ON THE SIDE (2020)
Units Units
No. of weeks in Units produced
Months produced per produced per
a month per month
day week
January 300 1,800 4 7,200
February 300 1,800 4 7,200
March 300 1,800 4 7,200
April 300 1,800 4 7,200
May 300 1,800 4 7,200
June 300 1,800 4 7,200
July 300 1,800 4 7,200
August 300 1,800 4 7,200
September 300 1,800 4 7,200
October 300 1,800 4 7,200
November 300 1,800 4 7,200
December 300 1,800 4 7,200
TOTAL 3,600 21,600 48 86,400
56
F. Operation Schedule
TIME DESCRIPTION DURATION

7:55-8:00 Preparation of 5 Minutes
Ingredients and
Materials
8:00-10:00 Production Hours 160 Minutes
10:00-3:55 Selling Hours 440 Minutes
3:55-4:00 Cleaning and Closing 5 Minutes
Time
TOTAL 610 NUTES
G. Total Production Cost
Direct Materials
HAWAIIAN TOAST SANDWICH AND NACHOS
Price Amount Cost Unit Cost

Needed Per Serving
Pizza Sauce 300 4 1200 3
Ham 90 2 180 1.5
Bacon 90 2 180 1.5
Bread 60 1 60 2.4
Pineapple 58 4 232 2.9

Chunks
Quick Melt 75 100 grams 75 1.25
Oil 15 1 15 0.25
Nacho Chips 80 1 80 4
Evaporated 23 1 23 4.6
Milk
Cheese 40 100 grams 40 0.08
Dairy Cream 25 100 grams 25 0.5
Total 856 2,110.00 21.98
57
Direct Materials
HAM AND CHEESE TOAST SANDWICH AND NACHOS

Needed Per Serving
Ham 90 4 360 4.5
Bread 60 1 60 2.4
Quick Melt 75 200 grams 75 3
Oil 15 1 15 0.25
Milk
708 22.33
Total 1,643.00
58
Direct Materials
BACON TOAST SANDWICH AND NACHOS

Needed Per Serving
Bacon 90 4 360 2.4
Bread 60 1 60 5
Quick Melt 75 100 grams 75 2.5
Oil 15 1 15 0.25
Milk
Total 708 1,943.00 22.33
Indirect Materials
Packaging Price Amount Cost Cost Per

Needed Serving
Tissue 88.00/1000 140 sheets 12.32 0.34

sheets
Paper Food 300.00/ 50 40 pcs 6.67 0.5

Tray pcs
Total 18.90 0.84
59
Direct Labor (Short-Term Operations, 2017)
Direct Labor Daily Rate Unit Cost
Production Staff 5 0.08
Total 5 0.08
Indirect Labor (Short-Term Operations, 2017)
Indirect Daily Rate Weekly Rate Monthly Unit Cost

Labor Rate
General 6 36 144 0.29

Manager
Marketing 5 30 120 0.24

Head
Finance 5 30 120 0.24

Head
Production 5 30 120 0.24

Staff
Total 21 126 504 1.01
Fixed Cost
Equipment P 2,100.00
Tools and Materials P 1,185.00
Office Supplies P 45.00
Other Materials P 317.00
Total P 3647.00
60
H. Break even Analysis
(Short Term Operations, 2017)

Break Even Point =

3,647
Break Even Point = 23.35+23.35+23
30.00( )
3
= 539
The Break Even Point is 539. The company should produce and sell more
than 539 orders of Sandwiches monthly to gain profit in business. The
enterprise decided to depreciate the equipment in 5 years.
Depreciation per Unit = Php 2,100 (5) years = Php 420
420 (12) months = 35
35 (4) weeks = 8.75
8.75 (6) days = 1.46
1.46 (40) quota = 0.04
61
MANAGEMENT
ASPECT
62
VI. ORGANIZATION MANAGEMENT ASPECT
A. Assumption
Short term
The Sandwichos company will operate from Monday to Friday.
The official working time is from 8:00 am to 4:00 pm.
The Sandwichos company will be strictly implementing policies
regarding the tasks that are assigned to each member to make sure that
they are all during their jobs.
There will be job rotation every two weeks.
Each member will have 6 quota for the sandwichos daily to achieve
the goals and objectives of the business.
There must be a staff meeting to know the success of companys
operations.
Each member must know all the procedures on how to make the
different kinds of Toast Sandwich and Nachos.
The compensation will be come from the earnings of the company and
it will be allowance-basis only.
63
Long term
The Sandwichos company will operate from Monday to Saturday.
The official working time is from 8:00 am to 5:00 pm.
The Sandwichos company will be strictly implementing policies
regarding the tasks that are assigned to each member to make sure that
they are all during their jobs.
There will be job rotation inside the company every month.
Each member will have 10 quota for the sandwichos daily to achieve
the goals and objectives of the business.
There must be a meeting twice or thrice a month to ensure the
operations of the company.
Each member must know all the procedures on how to make the
different kinds of Toast Sandwich and Nachos.
The company will increase their man power for the next year.
The compensation will be coming from the earnings of the company
and it will be salary-basis.
64
B. Brief Profile of Company
Sandwichos is a company that serves three (3) Toast Sandwich with
Nachos on side. The three (3) Toast Sandwich flavors are; Hawaiian
Toast, Ham and Cheese and Bacon Toast Pizza Sandwich It is a snack
that could be served as your lunch or snack. The company consists of
seven (7) members with delegated position, each of the members has
liability and responsible for any risk and undertakings of a company.
Sandwichos is a general partnership where in it has a relationship
between two or more persons and each person should contribute equal
amount of money, time, and effort.
65
I. Profile of Owners
Name: Cadavis, Kevin Kyle
Age: 18
Address: 44 M. Dela Cruz St. Krus Na Ligas, Quezon City
Course: BSBA Major in Marketing Management
Mobile Number: 09952461994
Email Address: [email protected]
Year: 3rd Year
Company Position: General Manager
66
Name: Esteban, Danielle O.
Age:18
Address: Block 3 Lot 26, El Centro St. Ciudad Verde Executive Village,
West Fairview, Quezon City
Year: 3rd Year
Company Position: Finance Staff
67
Name: Gonzales, Gabriel G.
Age: 19
Address: 37-A-Florencia St. S.F.D.M Quezon City
Year: 3rd Year
Company Position: Marketing Staff
68
Name: Marcaida, Vevica G.
Age: 18
Address: Bagumbayan St. Sta. Mesa, Manila
Year: 3rd Year
Company Position: Production Staff
69
Name: Molavizar, Anne Pauline P.
Age: 19
Address: #2 San Antonio St. Marisol Subdivision, Santolan Pasig City
Year: 3rd Year
70
Name: Diwa, Shyra Francessca G.
Age: 18
Address: 1243 Villaruel St. Sta Cruz, Manila
Year: 3rd year
71
Name: Serreon, Jose Ibarra A.
Age: 19
Address: 065 Raymundo Compound, Paseo de Animales St. Santolan

Pasig City
Course: BSBA Major in Business Management
Year: 3rd Year
72
C. Organization and Job Analysis
I. Organization Structure
General Manager
Marketing/ Production Finance/Production Production

Staff Staff Staff
73
II. Human Resource Plan
Position Count Job Descriptions Job Specifications

Plans, coordinates and manages all Male or Female
General 1 business operations to achieve corporate Excellent skills in
Manager goals. managing a
Responsible in planning, organizing and business.
controlling the business that affects the Must possess Good
technical, financial and marketing aspect leadership skills.
of the company. Must know all the
Responsible in all decision-making for details of their
the company product
Reviews the performance of the
business to measure the goal
achievement to know the needing cost
and how it will improve.
Establishes good relations with other
managers
Can also do the work of the production
staff
Responsible in all the Male or female

Marketing 1 marketing aspect of the Must be creative
Staff business. Must be an excellent
Undertake, critically communicator.
analyses and reacts to Highly developed leadership skills
marketing research Has effective and efficient time
exercises as required management and organizational
Contributes team effort by skills.
accomplishing related Must be goal oriented
results as needed
Must know the costing of
their product
Must identify the target
markets and developing
strategies to communicate
with them.
Aside from costing,
marketing staff could also
sell products
74
Male or Female
Finance 1 Responsible in all financial Have knowledge in financial
Head aspects of the business. statement.
Responsible in supervising Determine possible investment
the production of the strategy.
business. Can work under pressure
Oversees the budgets and Must be Computer literate
that everyone is sticking to
them
Keeper the receipts of the
transactions of the company
Also responsible in
production
Producti 4 Responsible for the Male or Female

on Staff cleanliness of area. Can work under pressure
Responsible in work of Have the knowledge in their
their respective aspect. respective aspect
Reports equipment
faults to maintenance
staff
Responsible in
purchasing of raw
materials.
Could be the marketing
staff/finance staff
75
Compensation Plan
1) Short-term Compensation Design
Short Term Compensation Plan

Weekly Rate (6 One Semester (16
Position Daily Rate
Days) weeks)
General
6 36 576
Manager
Marketing
5 30 480
Staff
Finance
5 30 480
Staff
Production
5 30 480
Staff
Production
5 30 480
Staff
Production
5 30 480
Staff
Production
5 30 480
Staff
TOTAL 36 145 2,976
2) Long term Compensation Design
Position Daily Weekly Rate Monthly Rate Yearly Rate

Rate (6 Days) (4 Weeks)
General 400 2,400 9,600 115,200

Manager
Marketing 350 2,100 8,400 100,800
Staff
Finance Staff 350 2,100 8,400 100,800
Production 350 2,100 8,400 100,800
Staff
Production 350 2,100 8,400 100,800
Staff
Production 350 2,100 8,400 100,800
Staff
Production 350 2,100 8,400 100,800
Staff
TOTAL 2.500 15,000 60,000 720,000
76
D. General policy
The company will train the workers to work safely.
Cleanliness is a must in the working place
Attendance is a must.
Reports and delegated tasks must be accomplished in set
deadlines.
Each member is responsible to sell the products.
Whenever a dispute arises among the staff, it shall be
resolved in a constructive manner.
Job rotation will be implemented when one of the members
are already done with their quota. (cleaning and washing the
dishes)
Transparency in any transaction even in the contribution of
money among the members.
All transactions, receipts, deposits, cash withdrawal, slips and
other documents must be kept for future reference.
Equipments must be clean before and after using.
Workers must observe proper working attire; they must wear
apron, hair net, gloves and other sanitary outfit.
77
E. Implementation Plan
A. Schedule of Business Establishment and Operation (June
October 2017) Short Term
June July August September October
Activities 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4
Accumulation of
Capital
Registration of
Business
Opening the
companys bank
account
Purchase of
equipment
Purchase of raw
materials
Promotion of the
Product
Full Operation
Preparation of
Financial
Report
Audit/Liquidation
78
B. Schedule of Business Establishment and Operation (January to
December 2018) Long-term
Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Activities
Accumulation of
Capital
Registration of
Business
Opening the
companys bank
account
Purchase of equipment
Purchase of raw
materials
Promotion of the
Product
Full Operation
Preparation of
Financial
Report
79
F. Future Plan
The Sandwichos Company plans to transfer to a bigger
location outside the university to expand the business and to have a
large target market. It will enable them to produce more products.
The Sandwichos will offer additional choices or flavors for Toast
Sandwich and Nachos.
The Sandwichos Company also plans to hire new employees
or staff for the company. It also aims to increase the salaries of the
staff and employees will also increase by 20%.
80
FINANCIAL
ASPECT
81
VII. FINANCIAL ASPECT
A. ASSUMPTIONS
Short term (June 2017- October 2017)
Sandwichos has a total capital contribution of 25,000.00. Each

member of the staff will contribute 3,571.43
The fixed assets have an estimated useful life of five (5) years.
The company will open a bank account with a minimum balance of
25,000.00 at the Philippine National Bank (PNB) Recto branch.
All collections will be kept in deposit box. Every day, the cash will be
deposited to the companys bank account for safety measures.
Purchases and sales must be in cash basis
All units produced must be sold; there are no ending inventories
There are no changes in the selling price and costs, during the
period.
The partners will share the profit and loss equally, there will be no
withdrawals within the period.
Long-term (Three-year Operation)
The long-term operations will start on January 2018

The partners will share the profit and loss equally.
The company will pay income tax due annually.
Capital contribution per member will increase
Equipment has a useful life of three (3) years
The company would purchase additional electric stove and
refrigerators in order to preserve the quality of the raw materials.
All purchases are on cash basis
82
A. TOTAL INVESTMENT COST/TOTAL CAPITAL DISTRIBUTION
(Short term)
The company has seven (7) partners who will provide the capital for the
business and will equally share profits and losses. All partners will
contribute 3,571.43.00 each to accumulate the total capital amounting to
25,000.00.
PARTNERS INDIVIDUAL CONTRIBUTION ()
Kevin, Kyle Cadavis 3,571.43
3,571.43
Danielle O. Esteban
3,571.43
Gabriel Gonzales
3,571.43
Shyra Diwa
3,571.43
Anne Pauline Molavizar
3,571.43
Vevica Marcaida
3,571.43
Jose Serreon
TOTAL 25,000.00
83
CAPITAL CONTRIBUTION COMPUTATION
Total Projected Cost 25,000.00
Divide No. of Partners 7
Contribution per partners 3,571.43
Total Allocation of Funds 25, 000.00
B. FINANCIAL PLAN-SOURCES OF FUND
Sandwichos will finance the business through the contribution of partners,

as the company will sell on cash basis.
FIXED CAPITAL TOTAL
Equipment (schedule B) 1,900.00
VARIABLE CAPITAL
Direct Materials (table F) 5,696.00
Indirect Labor (table H) 126.00
Direct Labor (table G) 30.00
Office Supplies (table D) 45.00
Transportation 30.00
Packaging (table C) 18.90
Other Supplies (table E) 507.00
Tools and materials (table A) 1205.00
TOTAL 7,657.90
PRE-OPERATING
EXPENSE
License Fee 200.00
84
DTI Fee 500.00
TOTAL 700.00
Bank Maintaining Deposit 10,000.00
TOTAL 10,000.00
TOTAL ALLOCATION OF 20,257.90

FUNDS
TABLE A: TOOLS AND MATERIALS
DESCRIPTION UNIT COST QUANTITY TOTAL COST

() ()
Knife 120.00 1 120.00
Chopping board 150.00 1 150.00
Cheese Grater 60.00 1 60.00

Containers
Tongs 50.00 2 100.00
Spoon 20.00 5 100.00
Tray 150.00 2 300.00
Plate 100.00 2 200.00
TOTAL 1,205.00
85
TABLE B. EQUIPMENT

() ()
Oven toaster 1,900.00 1 1,900.00
TOTAL 1,900.00
TABLE C. PACKAGING
Packaging Price () Amount Cost () Unit Cost

Needed Per
Serving ()
Tissue 88.00/1000 140 pcs 12.32 0.31

pcs
Paper Food 300.00/ 50 40 pcs 6.67 0.17

Tray pcs
Total 18.90 0.48
TABLE D. OFFICE SUPPLIES

() ()
Ball pen 5.00 3 15.00
Columnar 30.00 1 30.00

Notebook
Total 35.00 45.00
86
TABLE E. OTHER SUPPLIES

() ()
Sponge 15.00 1 15.00

Liquid
Basin 30.00 1 30.00
Garbage Bag 20.00 1 roll 20.00
Rag 2.00 6 12.00
Plastic Gloves 25.00 1 pack 25.00
Apron 15.00 3 45.00
Hair Net 50.00 3 150.00
Dust Pan 40.00 1 40.00
Floor Map 150.00 1 150.00
Total 507.00
87
TABLE F. DIRECT MATERIALS
DIRECT MATERIALS
Table F.1 HAWAIIAN TOAST SANDWICH AND NACHOS
Price () Amount Cost () Unit Cost Per

Needed Serving ()
Pizza 300.00 4 1200 3

Sauce
Ham 90.00 2 180 1.5
Bacon 90.00 2 180 1.5
Bread 60.00 1 60 2.4
Pineapple 58.00 4 232 2.9

Chunks
Quick Melt 75.00 100 grams 75 1.25
Oil 15.00 1 15 0.25
Nacho 80.00 1 80 4
Chips
Evaporated 23.00 1 23 4.6

Milk
Cheese 40.00 100 grams 40 0.08
Dairy 25.00 100 grams 25 0.5

Cream
TOTAL 856.00 2,110.00 21.98
88
Table F.2 HAM AND CHEESE TOAST SANDWICH AND NACHOS
Price () Amount Cost () Unit Cost

Needed Per
Serving ()
Pizza Sauce 300.00 3 900 3
Ham 90.00 4 360 4.5
Bread 60.00 1 60 2.4
Quick Melt 75.00 200 grams 75 3
Oil 15.00 1 15 0.25
Nacho Chips 80.00 1 80 4

Milk
Cheese 40.00 100 grams 40 0.08
Dairy Cream 25.00 100 grams 25 0.5
TOTAL 708.00 1,643.00 22.33
Table F.3 BACON TOAST SANDWICH AND NACHOS
Price () Amount Cost () Unit Cost

Needed Per
Serving ()
Pizza Sauce 300.00 4 1200 3
Bacon 90.00 4 360 2.4
Bread 60.00 1 60 5
Quick Melt 75.00 100 grams 75 2.5
89
Oil 15.00 1 15 0.25
Nacho Chips 80.00 1 80 4

Milk
Cheese 40.00 100 grams 40 0.08
Dairy Cream 25.00 100 grams 25 0.5
Total 708.00 1,943.00 22.33
TABLE G. DIRECT LABOR

Direct Labor Daily Rate () Weekly Rate ()
Production Staff 5 30.00
TOTAL 5 30.00
90
C. PROJECTED FINANCIAL STATEMENTS
91
(Schedule B) Cost of Goods Sold
Direct Materials 5,696.00 5,696.00 5,696.00 5,696.00 5,696.00

(B1)
Direct Labor 30.00 120.00 120.00 120.00 60.0

(B2)
Overhead (B3) 517.80 98.19 98.19 98.19 76.6
Total 6,243.80 5,914.19 5,914.19 5,914.19 5,832.60
(B1) Direct Materials
Hawaiian Toast Sandwich and 2,110.00

Tacos
Bacon Toast Sandwich and 1,943.00

Tacos
Ham and Cheese Toast 1,643.00

Sandwich and Tacos
TOTAL 5,696.00
(B2) Direct Labor
June
1 x 30.00 30.00
July-September
12 x 30.00 360.00
October
2 x 30.00 60.00
TOTAL 450.00
92
(B3) Overhead
Packaging 2.88 11.52 11.52 11.52 5.76
Depreciation 7.92 31.67 31.67 31.67 15.84
Kitchen 507.00 55.00 55.00 55.00 55.00

Supplies
TOTAL 517.80 98.19 98.19 98.19 76.6
(Schedule C) Operating Expenses
Salaries (C1) 126.00 504.00 504.00 504.00 252.00
Pre- 700.00
Operating
Expenses
(C2)
Advertising 250.00 250.00

Promotion
(C3)
TOTAL 1, 754.00 504.00 504.00 252.00

076.00
(C1) Salaries
Daily Rate Weekly Rate Monthly Rate
General Manager 6.00 36.00 144.00
Marketing Head 5.00 30.00 120.00
Finance Head 5.00 30.00 120.00
93
Production Head 5.00 30.00 120.00
TOTAL 21.00 126.00 504.00
(C2) Pre-Operating Expenses
License Fee 200.00
DTI Fee 500.00
TOTAL 700.00
(C3) Advertising Promotion
Quantity Cost June July
Flyers 50 5 250.00 250.00
TOTAL 250.00 250.00
94
STATEMENT OF CASH FLOWS
SANDWICHOS
Projected Statements of Cash Flow
June-October 2017
JUNE JULY AUGUST SEPTEMBER OCTOBER
Operating Activities
Net Income ( 120.00) 22,131.81 22,381.81 8,315.40

22,381.81
Add: Depreciation 7.92 31.67 31.67 31.67 15.84
Net Cash Flow from (112.08) 22,163.48 22,413.48 22,413.48 8,331.24

Operating Activities
Investing Activities
Purchase of Oven -1,900.00
Financing Activities
Partners 25,000.00
Contributions
Net Cash Increase 22,163.48 22,413.48 22,413.48 8,331.24
Cash Beginning 22,987.92 45,151.40 67,564.88 89,978.36
Cash Ending 22,987.92 45,151.40 67,564.88 89,978.36 98,309.60
95
STATEMENT OF FINANCIAL POSITION
SANDWICHOS
Projected Statements of Financial Position
As of June October 2017
JUNE JULY AUGUST SEPTEMBER OCTOBER
Current Assets
Cash in bank 22,987.92 45,151.40 67,564.88 89,978.36 98,309.60
Kitchen 507.00 55.00 55.00 55.00 55.00

Supplies
Unused
Office Supplies 45.00

Unused
Non-Current
Asset
Oven 1,900.00
TOTAL 25,439.92 45,206.40 67,619.88 90,033.36 98,364.60

ASSETS
PARTNERS
EQUITY
Capital 25,000 25,439.92 45,206.40 67,619.88 90,033.36

Beginning
Add: Net ( 120.00) 22,131.81 22,381.81 22,381.81 8,315.40

Income
Total Partners 25,439.92 45,206.40 67,619.88 90,033.36 98,364.60

Equity
96
STATEMENT OF PARTNERS EQUITY
SANDWICHOS
Projected Statements of Partners Equity
As of June-October 2017
Projected Statements of Partners Equity
For the period June to October 2017
Capital Beginning 25,000.00
Add: Net Income 47,237.35
Less: Partners Drawings -
CAPITAL ENDING 72,237.35
a. Statement of Partnership Liquidation
Assuming that the partners would discontinue the operation of the company
after October 2017, the liquidation process would appear as the follows.
Assumptions in the Liquidation of SANDWICHOS:
1.) SANDWICHOS has earned net income after tax from July October
2017, and the partners capital balances are adjusted as follows.
Initial Capital- 25,000.00
Net Income after tax- July-October 2017 47,237.35
Total 72,237.35
Divided by number of partners 7
Adjusted Capital per Partner 10,319.62
97
A.1 SALES PROJECTION (SHORT-TERM)
Sandwichos Sales Sales Numbers Sales Selling Total

Produced Produced of Week produced Price Sales
Per Day Per Week from from July from July
July to to to
October October October
Hawaiian 15 90 14 1,260 30 37,800.00

Toast Pizza
Sandwich
Bacon Toast 15 90 14 1,260 30 37,800.00

Pizza
Sandwich
Ham and 10 60 14 840 30 25,200.00

Cheese
Toast Pizza
Sandwich
TOTAL 40 240 56 3360 120 100,800.00
A.2 DEPRECIATION OF EQUIPMENT
FOR JULY-OCTOBER
MONTH BOOK VALUE DEPRECIATION ACCUMULATED BOOK

AT THE EXPENSE DEPRECIATION VALUE AT
BEGINNING OF THE END
THE YEAR OF THE
MONTH
July 3,657.00 31.67 31.67 3,625.33
August 3,625.33 31.67 63.34 3,593.66
September 3,593.66 31.67 95.01 3,561.99
October 3,561.99 15.84 126.68 3,546.15
98
DEPRECIATION UNIT COST PER PER PER
MONTH WEEK DAY
EQUIPMENT 1,900.00 31.67 7.92 1.32
DEPRECIATION OF EQUIPMENT USING STRAIGHT

LINE METHOD
Equipment (Oven Toaster) 1,900.00
Divided by: Estimated useful life 5
Depreciation expense per year 380.00
Depreciation expense per month 31.67
Depreciation expense per week 7.92
Depreciation per day 1.32
99
TOTAL CAPITAL REQUIRMENT (LONG-TERM)
The company has seven (7) partners that will provide the capital for
the business and will equally share profits and losses. All partners will
contribute 10,000.00 each to accumulate the total capital amounting to
70,000.00.
PARTNERS INDIVIDUAL CONTRIBUTION
Kevin, Kyle Cadavis 10,000.00
10,000.00
Danielle O. Esteban
10,000.00
Gabriel Gonzales
10,000.00
Shyra Diwa
10,000.00
Anne Pauline Molavizar
10,000.00
Vevica Marcaida
10,000.00
Jose Serreon
70,000.00
TOTAL
100
CAPITAL CONTRIBUTION COMPUTATION
Total Projected Cost 70,000.00
Divided No. of Partners 7
Contributed per partner 10,000.00
Total allocated of funds as of January 2018 70,000.00
FINANCIAL PLAN-SOURCES OF FUNDS
Sandwichos will finance the business through the contribution of the

partners as the company will sell on cash basis.
FIXED CAPITAL TOTAL
Equipment 24,566.52
TOTAL 24,566.52
VARIABLE CAPITAL
Direct Materials 14,240.00
Indirect Labor 8,700.00
Direct Labor 350.00
Office Supplies 45.00
Packaging 18.90
Other Supplies 507.00
Tools and Materials 1,205.00 25,065.90
TOTAL 49,632.42
101
PRE-OPERATING
EXPENSE
License Fee 200.00
DTI Fee 500.00
TOTAL 700.00
Bank Maintaining Deposit 30,000.00
TOTAL 30,000.00
TOTAL ALLOCATION OF 80,332.42

FUNDS
TABLE 1: DEPRECIATION (LONG-TERM)
DEPRECIATION REFRIGERATOR STOVE OVEN TOTAL

TOASTER
Cost of Equipment 13,832.76 8,833.76 1,900.00 41,666.52
Divided by: 10 5 5 20
Estimated Useful
Life
Depreciation per 1,383.28 1,766.75 380.00 3530.03

year
Depreciation per 115.27 147.23 31.67 294.17

Month

Week

Day
102
TABLE 2: EQUIPMENT (LONG-TERM)
DESCRIPTION QUANTITY UNIT PRICE
6 Cubic Feet 1 13,832.76

Refrigerator
Electric Stove (single 1 8,833.76

burner)
Oven Toaster 1 1,900.00
TOTAL 24,566.52
103
TABLE 4: COST OF GOOD SOLD (LONG-TERM)
104
TABLE 5: OFFICE SUPPLIES

() ()
Ball pen 5.00 3 15.00
Columnar 30.00 1 30.00

Notebook
Total 35.00 45.00
TABLE 6: LONG TERM SALARY
WEEKLY MONTHLY SALARY FOR

WHOLE YEAR
(12 MONTHS)
General 2,400.00 9,600.00 115,200.00

Manager
Marketing Head 2,100.00 8,400.00 100,800.00
Finance Head 2,100.00 8,400.00 100,800.00
Production 2,100.00 8,400.00 100,800.00

Head
TOTAL 8,700.00 34,800 417,600.00
TABLE 7: KITCHEN SUPPLIES

() ()
Sponge 15.00 1 15.00

Liquid
105
Basin 30.00 1 30.00
Garbage Bag 20.00 1 roll 20.00
Rag 2.00 6 12.00
Plastic Gloves 25.00 1 pack 25.00
Apron 15.00 3 45.00
Hair Net 50.00 3 150.00
Dust Pan 40.00 1 40.00
Floor Map 150.00 1 150.00
Total 507.00
TABLE 8: KITCHEN TOOLS

() ()
Knife 120.00 1 120.00
Chopping board 150.00 1 150.00
Cheese Grater 60.00 1 60.00

Containers
Tongs 50.00 2 100.00
Spoon 20.00 5 100.00
Tray 150.00 2 300.00
Plate 100.00 2 200.00
TOTAL 1,205.00
106
107

SANDWICHOS
PROJECTED STATEMENT OF INCOME
JANUARY-DECEMBER 2018
LONG-TERM 2018
108
SANDWICHOS
PROJECTED STATEMENT OF CASHFLOW
109
SANDWICHOS
PROJECTED STATEMENT OF FINANCIAL POSITION
DECEMBER 31
110

SANDWICHOS
LONG-TERM 2019
111
SANDWICHOS
112
SANDWICHOS
113

SANDWICHOS
LONG-TERM 2020
114
SANDWICHOS
115
SANDWICHOS
116
FINANCIAL ANALYSIS
JUNE JULY AUGUST SEPTEMBER OCTOBER TOTAL
Net Income ( 120.00) 22,131.81 22,381.81 22,381.81 8,315.40 74,590.83
Add: 7.92 31.67 31.67 31.67 15.84 118.77

Depreciation
Annual/Monthly (112.08) 22,163.48 22,413.48 22,413.48 8,331.24 75,321.68

Cash Returns
AVERAGE ACR/MCR: 15,064.34
Sandwichos has P 15,064.34 Average annual/month cash returns for

its short term operation from June to October 2017
1. PAYBACK PERIOD
MONTHLY CASH RETURN
June (120.00)
July 22,131.81
August 22,131.81
September 22,131.81
October 8,315.40
TOTAL 74,590.83
117
INITIAL INVESTMENT/WEEKLY CASH FLOW
25,000/ 15,064.34 =1.65 weeks
ANALYSIS: The Company will be able to recover its total initial investment
after 1.65 weeks or at the last week of the third month within the Companys
operations.
2. CURRENT RATIO
The company has no current ratio since there is no current liability.
3. RATE OF RETURN ON SALES AND EQUITY

Rate of Return on Sales and Equity=
75,321.68
= 25,000
= 3.01 rate of return sales and equity
Sandwichos has 3.01% rate of return on sales and equity
4. BREAK-EVEN POINT

Break Even Point =

3,647
Break Even Point = 23.35+23.35+23
30.00( 3
)
= 539
The Break Even Point is 539. The company should produce and sell
more than 539 orders of Sandwiches monthly to gain profit in business. The
enterprise decided to depreciate the equipment in 5 years.
118
LONG-TERM
119
5. ANNUAL CASH RETURN
2018 2019 2020
Net Income after 2,517,691.68 2,517,691.68 2,517,691.68

Tax
Add: 4,560.00 4,560.00 4,560.00

Depreciation/Non-
cash charges
Annual Cash 2,522,251.68 2,522,251.68 2,522,251.68

Return
AVERAGE ANNUAL CASH RETURNS: 2,522,251.68
Sandwichos has P2,55,251.68 Average Annual Cash Returns for 3

years Long term operation.
PAYBACK PERIOD
MONTHLY CASH RETURNS
January 210,187.64
February 210,187.64
March 210,187.64
April 210,187.64
May 210,187.64
June 210,187.64
July 210,187.64
August 210,187.64
September 210,187.64
October 210,187.64
November 210,187.64
120
December 210,187.64
TOTAL 2,522,251.68
INITIAL INVESTMENT/WEEKLY CASH FLOW
70,000/210,187.64 = 0.33 weeks
ANALYSIS: The Company will be able to recover its total initial investment
after 0.33 weeks or at the second week of the first month within the
Companys operation.
BREAK-EVEN ANALYSIS
FIXED COSTS &

EXPENSE
Depreciation 380.00
Permits and Taxes 700.00
Tools and materials 1205.00
Supplies 507.00
TOTAL 2,792.00
ANALYSIS: 2,792/7.92= 352 units is the Units of sandwiches need to be

produced in order to break even
121
SOCIO-ECONOMIC
ASPECT
122
Sandwichos wants to Establish itself as a company who upholds
customer satisfaction as the ultimate goal. The company aims to provide a
healthy and nutritious product by using only the fresh ingredients and clean
materials. Sandwichos concerns itself not only on providing quality food but
also on the continued well-being of its customers to ensure long term
relationship with them.
Sandwichos also proves to be an environment friendly by using
recyclable and non toxic materials. The company supports the concept of
using paper as a substitute to most plastic materials and an example of it is
the Sandwichos tray packaging. With this type of advocacy, Sandwichos
will be able to promote and encourage environmental sustainability and
proper waste management.
It would also help reduce unemployment by giving opportunities to
workers. The company would also make sure that the employees are
developing their skills and learning from the experience while conforming to
the business mission and vision.
On to of this, Sandwichos would ensure their social responsibility by
providing only the healthiest, safest and high quality products to its
customer for an affordable price.
123

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1

II. Executive Summary........7

III. Market Research and Analysis.....9

C. Time and Motion Study and Capacity Assessment...53

E. Total Production Cost..63

B. BRIEF PROFILE OF THE OWNERS......69

C. Organization and Job Analysis........77

B. Total Investment Cost/ Total Capital Distribution.....87

C. Financial Plan Sources of Fund...88

D. Projected Financial Statements.......93

Long-Term Financial Projectives (For 3 years).......117

SAMPLE SURVEY QUESTIONNAIRE

A. Company Name, Address, Form of Ownership

Sandwichos is a general partnership business. Since it is a general

partnership business it is composed of 7 individuals who will contribute an

equal amount of money, time and effort in the business.

Sandwichos will sell variety of toast pizza sandwiches together with

B. Statement of Mission, Vision and Goals

To be recognized as a leading maker of distinctive brand of fresh,

quality sandwich and nachos makers offered to customers at the most

reasonable, affordable price for a healthier, refreshing, filling and totally

vision is about meeting consumers needs and making food an easier,

healthier, more enjoyable part of life. We just dont happen to be a business

that sells food. Its what were all about.

The main goal of the business is to create unique and innovative

customer satisfaction. The company also aims to introduce new market

profile of the product and make Sandwichos an everyday snack and of

course to generate sales.

C. Nature of Operations and Product/s Being Offered

The business nature of operation is service. Sandwich will be

prepared together with nachos chips as ordered to ensure freshness of

A pizza sandwich is a sandwich that contains tomato sauce, cheese,

of bread, in accordance with the definition of a sandwich. This allows for

easier consumption and transport of the said food

Sandwichos is a full manufacturing company that intends to produce

variants of Toast sandwiches namely, Hawaiian Toast pizza, Ham &

sold at Php 30.00 together with nachos chips on the side.

The short term total projected sales of Sandwichos are 108,000

four (4) months operation.

Members of the company consist of Kevin Kyle Cadavis as the

General Manager, Gabriel Gonzales as the Marketing Staff, Danielle

Vevica Marcaida and Shyra Diwa as 4 Production Staff.

to meet the working capital requirement. Each member will be contributing

flyers, social media and direct selling.

Sandwichos would adopt a full operation method from Monday until

Saturday starting from 8:00 Am to 4:00 Pm.

III. MARKET RESEARCH AND ANALYSIS

A. Research Methodology and Instrument/s

The researchers used descriptive method to determine the marketability

of Sandwichos to the students of University of the East-Manila. Using a

survey questionnaire, the proponents had 100 respondents chosen

randomly. They were able to gather information about the respondents

preference for the proposed product.

3rd year 83 83%

Financial Management 16 16%

Management, 13% are from business management, 3% are from

from Accountancy, Economics, Broadcasting, Communication

Management, Accounting Tehnology, Civil Engineering and Information

Respondents Preferences about the Product