I. Business Description A. Company Name, Address, Forms of Ownership

Introduction
I. BUSINESS DESCRIPTION
A. Company Name, Address, Forms of Ownership
“Heure de la Collation” is a small-scale food company owned, managed,
and operated by Business Administration students of the University of the East. It
o ffers sandwiches variety of flavors that the customers will love. Heure de la
Collation will be located at the EV Café which is on the 3rd floor of the Santiago F.
Dela Cruz Building, College of Business Administration University of the East-
Manila. The enterprise is a general partnership wherein the members will equally
contribute the capital.
B. Statement of Mission, Vision, and Goals
Vision:
To provide people the taste of palatable pastries at an affordable price.
Mission:
Heure de la Collation aims to improve the quality of life through providing
mouthwatering sandwiches to our customers. We strive to source quality products,
to treat our customers as family, and to recreate the warmth of giving through our
delectable product. We promote awareness on the financial benefit of sandwiches
as it is exquisite but affordable product.
Goal:
To extend our product to other people aside from customers inside the
University, and to possible resellers who believe in the same vision our company
has.
1
C. Nature of Operations and Product Being Offered
Heure de la Collation offers a variety of sandwiches that are ready made and
comes with different flavors that customers will surely love. Our underlying
philosophy in offering our products is to bring consistent quality, student-friendly
prices, and satisfaction to our customers.
EXECUTIVE SUMMARY
Heure de la Collation offers tasty sandwiches which are ham and cheese,
and tuna.
Our main promotional tools will be social media sites wherein students of
the University of the East-Manila are active in, such as: Facebook, Instagram,
Twitter and aside from this, also by word-of-mouth where our customers can
recommend our product to other people.
Heure de la Collation consists of co-owners: Andrea Tan, Alexis Pacheco,
Adrian Abellon, Paulle Briones, Jaycee Sta. Ines, Devine Prado, and Venyx
Aguirre. Each individual has a respective position in the company’s organizational
hierarchy which are the following:
1. General Manager
2. Marketing Manager
3. Financial Officer
4. Production Manager
5. Marketing Staff
6. Production Staff
2
MARKET
RESEARCH AND
ANALYSIS
3
A. Research Methodology and Instrument
1. RESEARCH DESIGN
This study will use descriptive method. The company chose this method to help
them understand the response of more accurately.
2. RESPONDENT’S PROFILE
The respondents of the study will come from the different college students of
University of the East, Manila. The company chose these respondents because they
are one of the primary customers of HEURE DE LA COLLATION CO.
3. LOCALE OF THE STUDY
This study will be conducted inside the premises of the University of the East,
Manila Campus.
4. SAMPLING TECHNIQUE
The company will use the random technique to select respondents. They
chose the random sampling technique to give every student an equal opportunity of
being included in the sample.
4
A. Tabulations and Interpretation of Result
TABLE 1
Frequency and Percentage Distribution of Respondents According to Gender
GENDER Frequency Percentage
MALE 25 50%
FEMALE 25 50%
TOTAL 50 100%
Table 1 show that 50% of the respondents are male and 50% are female.
This implies that they are both interested in our product.
TABLE 2
Frequency and Percentage Distribution of Respondents According to
Allowance per week
Frequency Percentage
200 and below 22 44%
201-300 18 36%
301-400 5 10%
400 and above 5 10%
5
TOTAL 50 100%
Table 2 shows that the biggest number of respondents has a weekly
allowance of 200 and below while 36% has a 201- 300 allowance per week. And
301-400 and 400 and above have the same percentage only 10%. This implies that
the respondents are conservative in terms of spending of money.
TABLE 3
Frequency and Percentage Distribution of Respondents According to if they
eat French toast
YES 48 98%
NO 2 2%
TOTAL 50 100%
Table 3 shows that only 98% of the respondents are certain about our
product. This implies that there are some respondents who are not willing to buy
our product.
TABLE 4
Frequency and Percentage Distribution of Respondents According to filling
they prefer on the French toast
6
Ham and cheese 32 67%
Tuna 6 13%
Chicken 6 13%
Jam:
Strawberry jam 2 4%
Blueberry jam 2 4%
Orange jam 0 0%
TOTAL 48 100%
Table 4 shows that 67% of the respondents prefers ham and cheese while
both tuna and chicken have on 13% while on jam only 4% of the respondents are
interested in jam. This implies that respondents prefer ham and cheese.
TABLE 5
Frequency and Percentage Distribution of Respondents According to those
who are Interested in Buying the Product
FREQUENCY PERCENTAGE
EVERYDAY 9 19%
7
ONCE A WEEK 19 40%
TWICE A WEEK 11 23%
ONCE A MONTH 9 19%
TOTAL 48 100%
Table 5 shows that 40% of the respondents often eat French toast once a
week and 23% often eat twice a week and only few respondents eat everyday and
once a month. This shows respondents often eat French toast once a week.
TABLE 6
Frequency and Percentage Distribution of Respondents According to What
drinks they prefer
Hot choco 19 40%
Iced Tea 16 33%
Coke 4 8%
Fruit juice 6 13%
Others 3 6%
8
TOTAL 48 100%
Table 7 shows that 40% of the respondents are in favor of hot choco while
33% prefer iced tea and 13% of respondents prefer fruit juice while 8% prefer coke
and lastly 6% prefer other drinks. This implies that respondents like Hot choco to
be paired with their French toast.
TABLE 7
Frequency and Percentage Distribution of Factors Considered in Buying
Categories Frequency Percentage
Price 5 10%
Appearance 1 2%
Taste 41 86%
Serving size 1 2%
TOTAL 48 100%
Table 7 shows the factors considered by the respondents in buying
the French toast. It includes the price, appearance, taste, and the serving size
of the product.
9
Thus, the researchers further evaluate these factors. It shows that taste of
the product is the most important factor they considered with 86%. Only 10% of
the respondents considered price as the factor on buying the French toast and only
2% of the respondents thinks that the least factor on buying French toast is the
appearance and the serving size. It means that the taste is the only factor that
contribute to the success of HUERE DE LA COLLATION Company.
TABLE 8
Frequency and Percentage Distribution of Respondents According to How
Much Do They Prefer for the Product
P25-30 35 73%
P31-35 8 17%
P36-40 5 10%
TOTAL 48 100%
Table 6 shows that 73% of the respondents prefer ₱25-30 while 17% prefer
₱31-35 and only 10% suggested ₱36-40. This implies that respondents prefer low-
priced product.
TABLE 9
Frequency and Percentage Distribution of Respondents According to What
Do They Prefer
10
Bread only 3 6%
Bread and drinks 31 65%
Bread and fries 14 29%
TOTAL 48 100%
Table 10 shows that 65% of the respondents are in favor of bread and drinks
while 29 % respondents prefer with bread and fries and only 6% prefer bread only.
This implies that respondents prefer bread and drinks.
TABLE 10
Frequency and Percentage Distribution of Respondents According to those
who are Interested in Buying the Product
YES 48 96%
NO 2 4%
TOTAL 50 100%
Table 5 shows that 96% of the respondents are certain about our product,
and only 4% percent are not certain. This implies that respondents are willing to
buy the product.
11
MARKETING
ASPECT
12
IV. MARKETING ASPECT
A. ASSUMPTIONS
Short-Term
1. The company will promote its product through social media.
2. The company will provide promotions to attract more potential
customers.
3. The company will introduce two different kinds of filling such as: ham
and cheese and tuna French Toast on the mutual operation of the
business.
4. There will be no price increase within the next 4 – 5 months.
5. Sandwiches will be produced and sold every production day.
Long-Term
1. The company will expand its market outside the university by putting
up its own store.
2. The company will increase 20% production and price per year.
3. The company will offer an additional variety of product in order to
compete with other competitors.
4. We may increase additional workers and cook.
5. The company will be a distributor on major convenience stores such as
7Eleven, and Ministop.
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B. Product Description
Heure de la Collation will sell a variety of French Toast that will satisfy
the students’ hunger in the middle of class. The company will serve a classic
bread meal that is filled with different kinds of fillings and a coffee. The company
will transform the ordinary French Toast to a more interesting and tasty one.
C. Market Description
Heure de la Collation would like to introduce the product to the students
and as well as the employees of University of the East-Manila. This includes
different Colleges, Senior and Junior High school students, Grade school pupils,
Faculty members, and other Employees. Our main target of customers are the
students of the University of the East-Manila that also served as our respondents
for the survey we have conducted.
D. Competition Analysis
Our French Toast are made of variety of fillings that will fit our
customers’ taste. The company is aware about competitors having the same type
of product. We will consider the UE Canteen as Heure de la Collation’s direct
competitor, while our company’s indirect competitors are the enterprises and
businesses outside the university that also offer the same product.
14
Company Price Location
In front of Gastambide Gate 35-45 pesos Gastambide
UE Canteen 30-35 pesos UE Canteen
E. Marketing Strategy
1. Product Strategies
 Brand Name
“Milky French Toast” will be the brand name of our product.
Milky French Toast will be a perfect brand name for our product because
once you bite into our sandwiches you will taste a bit of milk in it.
 Company Logo
Our logo presents our company’s marketing program.
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 Packaging
 Product Positioning
The tag line of the company Heure de la Collation is “The
sandwich to keep you un-famished”. The company came up with the tag
line because it is what describes the affordability of the product and the
satisfaction it gives to our customers.
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 Product Description
Sandwiches are the most packed snack taken by most people anywhere
they go. It may be in school, work, or even when we travel, we cannot forget to
pack and bring some sandwiches on our bags. Heure de la Collation will satisfy
its costumers every time they crave for something to eat and our sandwiches will
be very affordable for the students to buy. Customers will surely enjoy the
company of our sandwiches and the warmth it brings when they eat our
sandwiches.
Heure de la Collation will offer two (2) different flavours to choose from,
which is ham and cheese and tuna sandwich.
2. Pricing Strategy
Ham and Cheese Sandwich
Unit Cost
Direct Materials
Bread 2.12
Mayonnaise 0.91
Cheese 2.56
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Ham 4.98
Egg 0.73
Milk 0.48
Butter 0.85
TOTAL DIRECT MATERIALS 12.63
DIRECT LABOR 0.80
INDIRECT MATERIAL 1.87
2.12
INDIRECT LABOR
0.06
DEPRECIATION
4.46
FACTORY OVERHEAD
21.94
TOTAL PRODUCTION COST
MARK UP 8.06
MARK UP PERCENTAGE 26.87%
SELLING PRICE 30
Tuna Sandwich
Unit Cost
Direct Materials
Bread 4.12
Mayonnaise 1.76
Century Tuna 4.12
Egg 1.06
Milk 0.94
18
Butter 1.65
DIRECT LABOR 0.80
2.12
INDIRECT LABOR
0.06
DEPRECIATION
4.46
FACTORY OVERHEAD
22.96
MARK UP 7.04
SELLING PRICE 30
Coffee
Unit Cost
Direct Materials
Kopiko Blanca 5.33
Hot Water 1.25
DIRECT LABOR 0.80
2.12
INDIRECT LABOR
0.06
DEPRECIATION
4.46
FACTORY OVERHEAD
19
15.89
MARK UP 0.11
SELLING PRICE 17
3. Placement
 Short-term
The Heure de la Collation will be located at the Entrepreneurial Venture
Room Located at the 3rd floor of the SFC Building of the University of the East-
Manila, College of Business Administration. The Entrepreneurial Venture Cafe
is where products are sold and distributed.
 Long-term
The company aims to put up stalls in Ground Floor, Robinsons Magnolia,
Aurora Blvd., New Manila, Quezon City and other Malls that could possibly
attract customers with our delightful product.
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4. Promotions
A. Short-term Period
Our advertising strategies are the following:
1. Tarpaulin – this will help the company to be known by the potential buyers.
The employees of the company will contribute ideas for the layout and other
designs of the tarpaulin. Our tarpaulin will include the company’s logo with
its brand name in it and it will also include the place where the product will be
sold, and the variety of flavours we offer.
2. Selling – the company intends to sell its products through different ways, and
these are the following:
a. Walk-in – the company will set up a small stall at the EV Café located at
the 3rd floor of SFC Building of the University of the East-Manila where our
customers may come in and buy our product whenever they want within our
production and selling hours.
b. Direct Selling – the person in charge in selling products will initiate such
mode of selling by going around the campus and offer our products to the
students they may encounter.
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c. Order Taking and Delivery – the company’s sales persons shall approach
potential buyers, to get orders and products they ordered will be delivered to them
free of charge inside the campus. The company may also take online orders from
our buyers by messaging us on our social media website in Facebook.
d. Events – the company may also consider accepting orders from people
who are organizing events inside school such as student activities, faculty
meeting, etc.
3. Advertising Cost of Materials
Advertising
Quantity Price per Unit Total
Materials
Tarpaulin 1 ₱ 400 ₱ 400
Flyers 50 ₱ 2.00 ₱ 100
Total ₱ 500
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B. Long-term Period
1. Social Media Advertisement – the company will have a pop-up advertisement
to certain social media account such as Facebook, Twitter and Instagram.
2. Printing Advertisement – we will advertise the products through printing
newspapers and magazines after the blooming years of the operation.
3. Outdoor – tarpaulins hanged near our store will be the main advertising we
ought to do.
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5. Sales Projection
Short Term Sales Projection for Ham and Cheese Sandwich
(June 2018 - October 2018)
Number of Number Number of Selling

Month Total Sales
Production / Day of Weeks Produced / Month Price
June 33 2 330 ₱ 30 ₱ 9,900
July 33 4 660 ₱ 30 ₱ 19,800
August 33 4 660 ₱ 30 ₱ 19,800
September 33 4 660 ₱ 30 ₱ 19,800
October 33 2 330 ₱ 30 ₱ 9,900
Total 165 16 2,640 ₱ 30 ₱ 79,200
Short Term Sales Projection for Tuna Sandwich
(June 2018 - October 2018)
Number of Number Number of Selling

Month Total Sales
Production / Day of Weeks Produced / Month Price
June 17 2 170 ₱ 30 ₱ 5,100
July 17 4 340 ₱ 30 ₱ 10,200
August 17 4 340 ₱ 30 ₱ 10,200
September 17 4 340 ₱ 30 ₱ 10,200
October 17 2 170 ₱ 30 ₱ 5,100
Total 85 16 2,040 ₱ 30 ₱ 40,800
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Summary of Short Term Sales Projection (June 2018 - October 2018)
Number of Number of Number of Selling

Month Total Sales
Production / Day Weeks Produced / Month Price
June 50 2 500 ₱ 30 ₱ 15,000
July 50 4 1,000 ₱ 30 ₱ 30,000
August 50 4 1,000 ₱ 30 ₱ 30,000
September 50 4 1,000 ₱ 30 ₱ 30,000
October 50 2 500 ₱ 30 ₱ 15,000
Total - 16 4,000 - ₱ 120,000
Long Term Sales Projection for Sandwich (2019)
Number
Number of Total
of Additional
Month produced Production Price Total Sales
produced Production
/ day (units)
/ month
20%
June
1,000.00 20,000.00 24,000.00 ₱ 40.00 ₱ 960,000.00
20%
July
1,000.00 20,000.00 24,000.00 ₱ 40.00 ₱ 960,000.00
20%
August
1,000.00 20,000.00 24,000.00 ₱ 40.00 ₱ 960,000.00
25
20%
September
1,000.00 20,000.00 24,000.00 ₱ 40.00 ₱ 960,000.00
20%
October
1,000.00 20,000.00 24,000.00 ₱ 40.00 ₱ 960,000.00
20%
November
1,000.00 20,000.00 24,000.00 ₱ 40.00 ₱ 960,000.00
20%
December
1,000.00 20,000.00 24,000.00 ₱ 40.00 ₱ 960,000.00
20%
January
1,000.00 20,000.00 24,000.00 ₱ 40.00 ₱ 960,000.00
20%
February
1,000.00 20,000.00 24,000.00 ₱ 40.00 ₱ 960,000.00
20%
March
1,000.00 20,000.00 24,000.00 ₱ 40.00 ₱ 960,000.00
20%
April
1,000.00 20,000.00 24,000.00 ₱ 40.00 ₱ 960,000.00
26
20%
May
1,000.00 20,000.00 24,000.00 ₱ 40.00 ₱ 960,000.00
Total -
240,000 288,000 ₱ 11,520,000
Number Number
Total
of of
Month Production Price Total Sales
produced produced
(units)
/ day / month
June 1,200.00 24,000.00 28,800.00 ₱ 48.00 ₱ 1,382,400.00
July 1,200.00 24,000.00 28,800.00 ₱ 48.00 ₱ 1,382,400.00
August 1,200.00 24,000.00 28,800.00 ₱ 48.00 ₱ 1,382,400.00
September 1,200.00 24,000.00 28,800.00 ₱ 48.00 ₱ 1,382,400.00
October 1,200.00 24,000.00 28,800.00 ₱ 48.00 ₱ 1,382,400.00
November 1,200.00 24,000.00 28,800.00 ₱ 48.00 ₱ 1,382,400.00
December 1,200.00 24,000.00 28,800.00 ₱ 48.00 ₱ 1,382,400.00
January 1,200.00 24,000.00 28,800.00 ₱ 48.00 ₱ 1,382,400.00
February 1,200.00 24,000.00 28,800.00 ₱ 48.00 ₱ 1,382,400.00
March 1,200.00 24,000.00 28,800.00 ₱ 48.00 ₱ 1,382,400.00
April 1,200.00 24,000.00 28,800.00 ₱ 48.00 ₱ 1,382,400.00
May 1,200.00 24,000.00 28,800.00 ₱ 48.00 ₱ 1,382,400.00
Total 288,000.00 345,600.00 - ₱ 16,588,800.00
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Number
Total
Number of
Month of Production Price Total Sales
produced produced
/ day (units)
/ month
June 1,440.00 28,800.00 34,560.00 ₱ 57.60 ₱ 1,990,656.00
July 1,440.00 28,800.00 34,560.00 ₱ 57.60 ₱ 1,990,656.00
August 1,440.00 28,800.00 34,560.00 ₱ 57.60 ₱ 1,990,656.00
September 1,440.00 28,800.00 34,560.00 ₱ 57.60 ₱ 1,990,656.00
October 1,440.00 28,800.00 34,560.00 ₱ 57.60 ₱ 1,990,656.00
November 1,440.00 28,800.00 34,560.00 ₱ 57.60 ₱ 1,990,656.00
December 1,440.00 28,800.00 34,560.00 ₱ 57.60 ₱ 1,990,656.00
January 1,440.00 28,800.00 34,560.00 ₱ 57.60 ₱ 1,990,656.00
February 1,440.00 28,800.00 34,560.00 ₱ 57.60 ₱ 1,990,656.00
March 1,440.00 28,800.00 34,560.00 ₱ 57.60 ₱ 1,990,656.00
April 1,440.00 28,800.00 34,560.00 ₱ 57.60 ₱ 1,990,656.00
May 1,440.00 28,800.00 34,560.00 ₱ 57.60 ₱ 1,990,656.00
Total 345,600.00 414,720.00 - ₱ 23,887,872
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6. Future Plan
 The company will add variations of toast sandwiches to increase sales.
 The company will expand their market by adding additional stores and stalls
around Metro Manila.
 Price may vary depending on the increase in the cost of raw materials, and
location wherein the product will be offered.
29
TECHNICAL
ASPECT
30
VI. Technical Aspect
A. Assumption
Short term
• All produced product will be considered sold at the end of the day.
• The company will operate its plan as scheduled to maintain quality control.
• Sales will be observed for the first month of full operation. The increase in the
production of the product will be dependent on the consumer demands.
• The operating time will be a minimum of 3(three) hours per day for the first few
weeks. Changes on the operating time and shifting will be dependent on the
number of volume of orders to be received.
• No price increase in the raw materials during the short-term of operation.
Long Term
• The company will introduce another food product that will complement the
sandwiches to attract customers.
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B. Process/Operation Design
1. Type of operation
HEURE DE LA COLLATION is a batch production type of business
operation. All items will be purchased early to maintain quality taste of the Ham
and Cheese Sandwich and Tuna Sandwich. The assigned production staff will
inspect the raw materials to guarantee cleanliness prior the preparation.
Remaining ingredients will be refrigerated to avoid spoilage.
Ham will be cooked at home and the rest of the procedures will be done
inside the EV room.
2. Operations Scheduling/ Operating Hours
Time Operation Duration
9:00 AM OPENING
9:00 – 10:30 AM Production 90 minutes
10:30 – 11:45 PM Selling Hours 75 minutes
11:45 – 12:00 PM Cleaning Time 15 minutes
12:00 NN CLOSING
TOTAL 180 minutes or 3
Hours
HEURE DE LA COLLATION will operate on a daily basis, from 9:00AM to
12:00NN
32
3. Technology
The HEURE DE LA COLLATION will use the following equipment,
kitchen tools, and materials for the company to prepare the products. The
equipment’s prices, quantity, and total cost are indicated in the tables below.
• Equipment
Picture Description Supplier Cost Quantity Total
Cost
Used to toast Lazada.com.ph ₱999 // ₱999.00
the bread. 2
Total ₱1,998
• Kitchen Tools
Picture Description Supplier Cost Qua Total
ntity Cost
Cutting Board
Used for Divisoria
cutting the Market ₱50.00 1

₱ 50
food
33
Bowl
Used for Divisoria ₱60.00 1
mixing the Market

₱60
ingredients
Used for Divisoria ₱30.00
cutting Market 1 ₱ 30
Knife
Used to mix
the dry and Divisoria ₱40.00 1

wet ₱40
Market
Whisk
ingredients
Storage box Used to Lazada.com.ph ₱489.00 2
keep the
sandwiches
warm ₱978
during
selling
hours
34
Used to ₱399.00 1
keep the Lazada.com.ph
kopiko ₱399
blanca
(coffee).
Total ₱1,557
Office Supplies

Cost
Columnar Book
Used to National
record sales, Bookstore ₱35.00 1
inventory,
etc.
₱35
Ball pen
Used to get
the write National
down the Bookstore ₱6.00
sales,
inventory, 2
etc. ₱12
35
Calculator
Used for
calculating National
total sales Bookstore ₱50.00 1
and inventory
₱50.00
Timecard Used to keep National

track of the Bookstore
hours worked
by an
employee. ₱2 32 ₱64
Total ₱161
• Supplies

Cost
to clean
hands before
and after Super 8 ₱20.00 2 ₱40
Hand production
soap
Used for
removing
food from Super 8 ₱50.00 1 ₱50
Dishwashing used dishes
Soap and
tableware
Sponge Used for
cleaning the Super 8 ₱10.00 2 ₱20
36
production
area
Rags Used for
cleaning the
production Divisoria ₱10.00 3 ₱ 30
area Market
Hairnet Used to
organize the Divisoria ₱10.00 5 ₱ 50
hair to avoid Market
distraction
and getting
hair on the
food
Used to
Apron prevent the
spilling of Divisoria ₱40.00 4 ₱ 160
fillings and Market
other liquid
ingredient
Used to
maintain the
standard Divisoria
cleanliness ₱20.00 4 ₱80
Reusable Market
in production
Face Mask
Total ₱430
37
• Indirect Material (Ham and Cheese, Tuna Sandwiches)
Cost
Sandwich Bag
Used to Super 8 ₱.35/pc 4000 pcs. ₱1,400
wrap the for the
product whole
sem.
Used to
cover hands Divisoria
Market ₱.60/pc 480 pcs. ₱288
for the
Plastic Gloves whole
sem.
Paper cups / plastic Hot Choco

cups cups Super 8 ₱.43 4,000 ₱1,720
/pc pcs. for
the whole
sem
Sticker paper For National .56 4,000 ₱2,240

sandwich book pcs. for
label store the whole
sem
Total ₱5,648
38
4. Time & Motion Study and Capacity Assessment
Capacity Assessment
• The business will operate 3 hours per day.
• A maximum of (50) sandwiches will be produced in every cycle.
Sandwich Flavour:
• Ham and Cheese Sandwich 33 pcs.
• Tuna Sandwich 17 pcs.
Total 50 pcs.
• Production Head and 2 Production Staff will be given 90 minutes each to
prepare the sandwiches. Each personnel will be assigned to produce
sandwiches. (please see the Time and Motion Study Table next page for the
details)
• A total of 50 sandwiches shall be ready for selling each day.
• The team will be divided in to two groups. Group 1 will be in-charge of the
production and the remaining group will be assigned for the selling.
• A total of 15 cups of kopiko blanca coffee will be ready each selling period.
• 5 minutes will be intended for the preparation of the drinks (kopiko blanca
coffee).
39
Time and Motion Study
Preparation( Ham and Cheese) Minutes

Step 1 Prepare the materials needed such as sandwich 3 minutes
maker, and all ingredients.
Step 2 Spread the bread with mayonnaise. 3 minutes
Step 3 Put a slice of a cheese on top of breads. 5 minutes
Step 4 Then put a ham above the cheese. 3 minutes
Step 5 Complete the sandwich by putting 3 slices of bread 8 minutes
together.
Step 6 Then press it. 2 minutes
Step 7 Crack 2 pcs of eggs and put a milk on the mixing 5 minutes
bowl and dip each of the bread.
Step 8 Put a butter on a sandwich maker. 2 minutes
Step 9 Then put a bread inside the sandwich maker until it 15 minutes
become toasted.
TOTAL 46 minutes
Preparation (Kopiko Blanca

Coffee)
Step 1 Prepare the hot water. 1 minute
Step 2 Mix the Kopiko Blanca Coffee in the hot water. 3 minutes
Step 3 Put the coffee in the thermos to keep warm. 1 minute
TOTAL 5 minutes
Preparation (Tuna Sandwich)

Step 1 Prepare the materials needed such as sandwich maker 5 minutes
and all ingredients.
Step 2 Spread the bread with mayonnaise. 5 minutes
Step 3 Then put a century tuna on the top of the bread. 8 minutes
Step 4 Dip a bread in the mixing bowl with egg and milk. 6 minutes
Step 5 Put a bread inside the sandwich maker until it 15 minutes
become toasted.
TOTAL 39 minutes
Total of 90 minutes
minutes
40
Note: considering that there are 2 sandwich maker and three (3) production
people, each will be given 90 minutes to prepare sandwiched assigned to them.
All 3 personnel will be working simultaneously.
Each sandwich requires 4 minute and 50 seconds preparation, a total of 90
minutes for all 50 sandwiches.
Total number of personnel: 3
Total number of sandwiches assigned to Production Head 16
Total number of sandwiches assigned to Production staff 1 17
Total number of sandwiches assigned to Production staff 2 17
Total number of sandwiches to be prepared: 50
5. Production Schedule
Production No. of Daily Units Weekly Monthly

Hours workers in (Tuna – 17 Units (Tuna (Tuna – 340
(M-F) production Units) – 85 Units Units
(Ham and Ham and (Ham and
Cheese –33 Cheese – 165 Cheese – 660
Units) Units) Units)
3 hours/ day 3 50 250 1000
Note: Each Sandwich will be partnered with kopiko blanca coffee
 Production Capacity for Short-Term (Sandwich with Kopiko blanca
coffee)
Month Quantity Quantity Selling Total Total

produced produced Price Sales for Sales for
(Php) the Week the
(Php) Month
per day per week
(Php)
June 50 250 ₱30.00 ₱ 7,500 ₱15,000
41
(2 WEEKS)
July
50 250 ₱30.00 ₱ 7,500 ₱30,000
(4 WEEKS)
August
50 250 ₱30.00 ₱ 7,500 ₱30,000
(4 WEEKS)
September
50 250 ₱30.00 ₱ 7,500 ₱30,000
(4 WEEKS)
October
50 250 ₱30.00 ₱ 7,500 ₱15,000.
(2 WEEKS)
6. Total Production Cost/Unit Cost
• DIRECT MATERIALS
Ham and cheese sandwich
Unit Cost per

Direct Materials Price/ ml/ g/ Pc. Cost
serving
Loaf Bread ₱ 70.00 / 450g 35.00 2.12

Ham ₱164.50 / 250g 82.25 4.98
Egg ₱ 24.00 / 6pcs 6.00 0.73
Butter ₱ 28.00 / 100g 28.00 0.85
Cheese ₱ 84.00 / 500g 84.00 2.55
Mayonnaise ₱ 30.00 / 80ml 30.00 0.91
Milk ₱16.00 / 150g 16.00 0.48

Total 281.25 12.62
Tuna sandwich
Unit Cost
Direct Materials Price/ ml/ g/ Pc. Cost per
serving
Century Tuna ₱ 70.00 / 420g 70.00 4.12
Loaf bread ₱35.00 / 450g 35.00 2.06
42
Mayonnaise ₱ 30.00 / 80ml 30.00 1.76
Butter ₱ 28.00 / 100g 28.00 1.65
Milk ₱ 16.00 / 150g 16.00 0.94
Egg ₱ 18.00 / 6pcs 6.00 1.06

Total 185 11.59
Kopiko Blanca (Coffee)
Unit Cost per

serving
Kopiko Blanca
₱ 80.00 / 450g 10.00 5.33
(Coffee)
Hot Water ₱25.00 / 1 litter 25.00 1.25
TOTAL 37.00 6.58
INDIRECT MATERIALS COST
Unit
Cost
per
Cost Cost piece
amount Price cost per per per
Indirect needed per per week month day
Material per day pc day (PHP) (PHP) (PHP)
Sandwich bag 50 0.35 17.50 87.50 350.00 0.35
styro cups 50 0.36 18.00 90.00 360.00 0.36
Sticker logo 50 0.56 28.00 140.00 560.00 0.56
plastic gloves 14 0.60 8.40 42.00 168.00 0.60
Total 1.87 71.90 359.50 1,438.00 1.87
43
• DIRECT LABOR
DIRECT LABOR Daily Rate Unit Cost (daily rate / 50
units)
Production Staff 1 ₱ 20.00 ₱ 0.40
Production Staff 2 ₱ 20.00 ₱ 0.40
TOTAL ₱ 40.00 ₱ 0.80
• INDIRECT LABOR
INDIRECT
LABOR Daily Rate Unit Cost (daily rate / 50 units)
General Manager ₱ 23.00 ₱ 0.46
Production head ₱ 21.00 ₱ 0.42
Marketing Head ₱ 21.00 ₱ 0.42
Finance Head ₱ 21.00 ₱ 0.42
Marketing Staff ₱ 20.00 ₱ 0.40
TOTAL ₱ 106.00 ₱ 2.12
OVERHEAD
Cost Per Unit

Factory Cost Per Cost per Cost per = (Daily
Overhead Month week day Rate/50Units)
Indirect
Materials 1,438.00 359.50 71.90 1.44
Indirect Labor 2,120.00 530.00 106.00 2.12
Depreciation 83.25 20.81 2.97 0.06
Utilities 500.00 125.00 25.00 0.42
Rent 500.00 125.00 25.00 0.42
Total ₱4,641.25 ₱1,159.68 ₱230.87 ₱4.46
44
FIXED COST
FIXED COST AMOUNT
Equipment 1,998.00
Tools & Materials 1,557.00
Office Supplies 161.00
Rent 500.00
TOTAL ₱ 4,216.00
D. Break-even Quantity
• Variable Cost per Unit: Ham and Cheese Sandwich
Items Amount
Direct material 12.62
Indirect material 1.87
Direct Labor 0.80
Indirect Labor 2.12
Depreciation 0.06
TOTAL 17.47
Formula for Contribution Margin:

Contribution margin per unit (CMU) = selling price – variable cost per unit
CMU =30.00 – 17.47

12.53
Formula for Break-even:

Break-even point in Quantity = fixed cost / selling price – (variable cost)
4,216.00 / 30.00-(17.47)
123.06
45
Break-even point in Sales = selling price * break even
quantity
30*123.06
3,691.80
• Variable Cost per Unit: Tuna Sandwich
Items Amount
Direct material
11.59
Direct Labor 0.80
Indirect Labor 2.12
Depreciation 0.06
TOTAL 16.44

CMU =30.00 – 16.44
13.56

4,216.00 / 30.00-(16.44)
124.09

quantity
30.00*124.09
3,722.70
46
• Variable Cost per Unit: Kopiko Blanca (Coffee)
Items Amount
Direct Labor 0.80
Indirect Labor 2.12
Depreciation 0.06
TOTAL 10.71

CMU =30.00 – 10.71
19.29

4,216.00 / 30.00-(10.71)
129.82

quantity
30.00*129.82
3,894.60
E. Future Plan
• The company will scout potential location to transfer after the
implementation of the business plan inside the school vicinity.
• The company will hire additional production staff in case of high demand.
• The company will be having a suggestions box for customer’s feedback.
• Financiers are welcome to invest for business expansion.
47
MANAGEMENT
ASPECT
48
A. Assumptions
Short term
 Every employee is obliged to do trainings for the development of skills.
 All employees must comply with the company policy.
 The business will expect to operate from Monday-Friday 9 a.m-12 p.m.
 Job rotation for every employees.
 Financial staff will have a daily routine checked up on the budget of the
company.
 The main business operation will take place at the University of the East
Entrepreneurial Venture room.
 Allowances will be considered as compensation for the General Manager,
Marketing Staff, Financial Staff, Production Staff.
 Salaries will be paid according to the salary and compensation plan.
 Profits and losses are equally divided among the employees.
Long Term (3-years operation)
 The company will be open for partners if there will be interested.
 The company will hire applicants if there will be a shortage in manpower.
 The company will establish a store outside the University.
49
B. BRIEF PROFILE OF OWNERS
Name Address Course Designation
Abellon, Cainta, Rizal BSBA-FM Production
Adrian R. Manager
Aguirre, Sampaloc, Manila BSBA-FM Production
Venyx Ed Staff
Francis R.
Briones, Sampaloc, Manila BSBA-FM Marketing
Paulle Vinci Head
C.
Pacheco, Tondo, Manila BSBA-FM Financial
Alexis Josel Manager
D.
Prado, Parańaque City BSBA-FM Marketing
Devine Staff
Grace C.
Sta Ines, Sampaloc, Manila BSBA-FM Production
Jaycee Ray Staff
T.
Tan, Tondo, Manila BSBA-FM General
Andrea G. Manager
50
C. Organization and Job Analysis
Organizational Structure
Andrea G. Tan
General Manager
Alexis Josel D. Pacheco Paulle Vinci S.

Financial in Charge Marketing Ma
Adrian R. Abellon
Production Manager Devine Grace C
Marketing S
Jaycee Ray T. Sta Ines Venyx Ed Francis R. Aguirre
Production Staff Production Staff
2. Human Resource Plan
POSITION COUNT JOB DESCRIPTION JOB SPECIFICATION
GENERAL 1  The general manager  Preferably BSBA

directs and student major in
MANAGER
coordinates activities Business
of one or more Management.
departments,
 Must have a good
operations or sales, or
leadership skill.
a major division of the
business organization  Must have
interpersonal
51
 Oversees daily communication
operations of the skills.
business unit or
 Must be responsible
organization.
and Hard working.
 Ensures the creation
and implementation of
a strategy designed for
business growth
 In charge in the
overall operation of
the business.
 Monitor the
performance of every
staff in the company.
PRODUCTION 1  Supervises the work  Encompasses good

attitude among
MANAGER  Ensures that health
employees and
and safety regulations
production staff
are met
 Leads staff in the
 Plans and organizes
best way.
production schedules
 Must have a hand on
 Responsible in
training on how to
selecting, ordering,
produce the
and purchasing
products.
materials
52
 In charge in quality
control of the
products.
FINANCIAL 1  Processes and  Preferably BSBA

prepares financial and student major in
MANAGER
business forms for Financial
checking account Management.
balances, facilitating
 Evidence of good
purchases, etc.
oral and written
 Performs routine communication
calculations to skills, self-
produce analyses and motivation,
reports as requested by awareness, initiative
the finance director and the ability to
 Helps oversee and works as a team.
manage individual
 Excellent problem
accounts
solving, analytical,
 Creates, sends, and technical, IT, and
follows up on invoices numerical abilities.
 Reviews and adheres  Must be honest and

to department budgets trust worthy.
 Reviews and audits

financial statements
and reports and
53
ensures all
calculations and data
entries are correct
MARKETING 1  Directs and maximizes  Preferably BSBA

company profits and student major in
HEAD
develops sales Marketing
strategies or marketing Management.
campaigns.
 Excellent
 Set sales quota organizational skills.
 Prepare promotional
 Must have
and advertising
extraordinary
strategies.
communication
 In charge in selling the skills
product.
 Ability to think
creatively and
innovatively
 Intimate
understanding of
traditional and
 emerging marketing
channels.
MARKETING 1  Responsible for  Able to multi-task

promoting and driving and switch between
STAFF the sales of a
duties with little
company's goods or
services. trouble.
 Supports the
marketing department
54
by carrying out the  Excellent
daily tasks that keep organizational skills
the department
functioning and  Excellent
facilitate the duties of
the marketing communication
manager and account skills
executives.
 Familiarity with
 Facilitate inter-
Microsoft Office is
departmental
communication. also encouraged for
the clerical and
 Aids the marketing
department in a administrative tasks.
business or
organization. Most
marketing assistants
carry out day-to-day
administrative tasks.
PRODUCTION 2  Sells retail products  Preferably BSBA

and goods, such as student.
STAFF
equipment, clothes,  Physically fit.
cars or car parts, etc.
 Hard working
 Ensures an efficient
 Effectively
and productive
communicate
manufacturing process
information and
that meets customer
respond to questions
requirements
 Responsible in
receiving and storing
raw materials
 In charge of making
the product and
55
packaging. Also
responsible in the
cleanliness of the
production area before
and after making the
products.
 In charge in quality
checking.
3. COMPENSATION PLAN:
A. Short Term
Position Daily Rate Weekly Rate Monthly Rate One Semester
General Manager ₱20 ₱100 ₱400 ₱1,600
Financial Manager ₱15 ₱75 ₱300 ₱1,200
Production ₱15 ₱75 ₱300 ₱1,200

Manager
Marketing Head ₱15 ₱75 ₱300 ₱1,200
Marketing Staff ₱10 ₱50 ₱200 ₱800
Production Staff ₱10 ₱50 ₱200 ₱800
56
TOTAL ₱85 ₱425 ₱1,700 ₱6,800
B. Long term (2019)
Position Daily Rate Weekly Rate Monthly Rate Yearly Rate
General Manager ₱500 ₱2,500 ₱10,000 ₱120,000
Financial Manager ₱450 ₱2,250 ₱9,000 ₱108,000
Production ₱450 ₱2,250 ₱9,000 ₱108,000

Manager
Marketing Head ₱450 ₱2,250 ₱9,000 ₱108,,000
Marketing Staff ₱400 ₱2,000 ₱8,000 ₱96,000
Production Staff ₱400 ₱2,000 ₱8,000 ₱96s,000
TOTAL ₱2,650 ₱13,250 ₱53,000 ₱636,000
2020
General Manager ₱500 ₱2,500 ₱10,000 ₱120,000
Production ₱450 ₱2,250 ₱9,000 ₱108,000

Manager
Marketing Head ₱450 ₱2,250 ₱9,000 ₱108,000
57
Marketing Staff ₱400 ₱2,000 ₱8,000 ₱96,000
TOTAL ₱2,650 ₱13,250 ₱53,000 ₱636,000
2021
General Manager ₱500 ₱2,500 ₱10,000 ₱120,000
Production ₱450 ₱2,250 ₱9,000 ₱108,000

Manager
Marketing Head ₱450 ₱2,250 ₱9,000 ₱108,,000
Marketing Staff ₱400 ₱2,000 ₱8,000 ₱96,000
TOTAL ₱2,650 ₱13,250 ₱53,000 ₱636,000
D. General Policies
 Employees are expected to be punctual and report to work all the time.
 An absent employee will be held liable to pay Php20.00 for every day of their
absence.
58
 Personnel are allowed for at least 5 valid absences if not memorandum will
be served.
 Official working hours should be followed.
 They must refrain from using cell phone unless at work related.
 Visitors are not allowed during business hours.
 They are not allowed to use company’s property for personal use.
 Logging in and logging out of the representatives might be work on as
indicated by their assigned timetable of work.
 Always maintain the cleanliness and orderliness inside the designated
working area.
 Everybody must observe good manner or professionalism with the co-
workers.
 Everybody must do their duties in assigned task to their abilities.
 Drinking alcoholic beverages are not allowed and eating in during working
hours.
 Everybody must follow all the rules and regulation of the company.
 Observe properly the policies impose by the administrators.
59
E. IMPLEMENTATION PLAN
September
June 2018 July 2018 August 2018 October 2018
ACTIVITIES 2018
1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4
Accumulation
of Capital
Business
Registration
Opening of
bank account
Renting &
Purchasing
Advertising
Operation
Monthly
Financial
Report
Liquidation
F. FUTURE PLANS
 Heure de la Collation will implement a flexible job rotation schedule.
 Heure de la Collation will provide team-building for the development of
employees’ ethics and productivity towards their work.
 Increase hiring of managers and laborers as the company expands
 The company will be renting a place outside the university.
 Give employees proper training to manage the store.
 Improve compensation plan for the benefit of the employees
60
Financial
Aspect
61
Financial Aspects
A. Assumptions
Short-term (June 2018- October 2018)
● The operation will start on June 2018 to October 2018.
● All equipment and materials will be purchased brand new.
● The rent expense is fixed at P500.00 every month.
● The amount of initial capital will depend on the contributions of
each member.
● The company will open a savings account at PNB, Recto Branch
with a minimum balance of ₱10,000.00.
● Wages will be given fixed according to the respective position.
Long-term (3 years)
● The operation will start on the year 2018
● The business will expand to different mall locations.
● Rent will increase by 20%
● Direct materials will increase by 20%
● Indirect materials will increase by 20%
● Operating expense will increase by 20%
● Advertisement expense will increase by 20%
● Selling price will increase by 20%
62
B. Project Cost and Allocation of Funds
The proposed project will have an estimated twenty-three thousand,
three hundred seven and fifty-six centavos (₱23,307.56).
1. Organizational Cost
Cost
License Fee ₱200.00
DTI Fee ₱200.00
Notary ₱50.00
Total ₱450.00
Milky French Toast
Fixed Capital Requirement Schedule
Schedule A
Equipment Cost Quantity Total Cost
Sandwich Toaster ₱999.00 2 ₱999.00
Total ₱ 1,998.00
Schedule B
Cost Total Cost
Rent ₱500.00 ₱500.00
Total ₱500.00
63
Milky French Toast
Variable Capital Requirement Schedule
Schedule C
Total Product Cost
Unit Cost per

Serving
Bread ₱ 70.00 / 450g ₱ 35.00 ₱ 2.12
Mayonnaise ₱ 30.00 / 80ml ₱ 30.00 ₱ 0.91
Cheese ₱ 84.00 / 500g ₱ 84.00 ₱ 2.55
Ham ₱ 164.50 / 250g ₱ 82.25 ₱ 4.98
Egg ₱ 24.00 / 4 pcs ₱ 6.00 ₱ 0.73
Milk ₱ 16.00 / 150g ₱ 16.00 ₱ 0.48
Butter ₱ 28.00 / 100g ₱ 28.00 ₱ 0.85
Total ₱ 281.25 ₱ 12.62
Tuna Sandwich
Schedule C.1
Direct Materials Price/ ml/ g/ Pc. Cost Unit Cost per
Serving
64
Bread ₱ 35.00 / 450g ₱ 35.00 ₱ 2.06
Mayonnaise ₱ 30.00 / 80ml ₱ 30.00 ₱ 1.76
Tuna ₱ 70.00 / 420g ₱ 70.00 ₱ 4.12
Egg ₱ 18.00 / 3 pcs ₱ 6.00 ₱ 1.06
Milk ₱ 16.00 / 150g ₱ 16.00 ₱ 0.94
Butter ₱ 28.00 / 100g ₱ 28.00 ₱ 1.65
Total ₱ 185.00 ₱ 11.59
Kopiko Blanca (Coffee)
Schedule C.2
Unit Cost per

serving
Kopiko Blanca
₱ 80.00 / 450g ₱ 10.00 ₱ 5.33
(Coffee)
Hot Water ₱25.00 / 1 litter ₱ 25.00 ₱ 1.25
TOTAL ₱ 37.00 ₱ 6.58
Schedule D
Indirect Materials Cost Quantity Total Cost
Sandwich Bag ₱ 0.35/pc 4,000 pcs. for the whole sem. ₱ 1,400.00
Plastic Gloves ₱ 0.60/pc 480 pcs. for the whole sem. ₱ 288.00
65
Styro cups ₱ 0.36/pc 4,000 pcs. for the whole sem. ₱ 1,440.00
Sticker logo ₱ 0.56/pc 4,000 pcs. for the whole sem. ₱ 2,240.00
Total ₱ 5,368.00
Schedule E
Salaries
Labor Labor Cost Unit Cost = (Daily

Direct Labor Daily Rate
Cost/Week /Month Rate/50 Units)
Production Staff 1 ₱ 20.00 ₱ 100.00 ₱ 400.00 ₱ 0.40
Production Staff 2 ₱ 20.00 ₱ 100.00 ₱ 400.00 ₱ 0.40
Total ₱ 40.00 ₱ 200.00 ₱ 800.00 ₱ 0.80
Schedule E.1
Labor Labor
Indirect Labor Daily Rate Cost Per Unit = (Daily
Cost/Week Cost/Month
Rate/50Units)
General Manager ₱ 23.00 ₱ 115.00 ₱ 460.00 ₱ 0.46
Production Head ₱ 21.00 ₱ 105.00 ₱ 420.00 ₱ 0.42
66
Marketing Head ₱ 21.00 ₱ 105.00 ₱ 420.00 ₱ 0.42
Finance Head ₱ 21.00 ₱ 105.00 ₱ 420.00 ₱ 0.42
Marketing Staff ₱ 20.00 ₱ 100.00 ₱ 400.00 ₱ 0.40
Total ₱ 106.00 ₱ 570.00 ₱ 2,280.00 ₱ 2.12
Milky French Toast
2. Pre-operating Expense Requirement Schedule
Schedule F
Kitchen Tools Cost Quantity Total Cost
₱ 50.00 1 ₱ 50.00
Cutting Board
₱ 60.00 1 ₱ 60.00
Bowl
₱ 30.00 1 ₱ 30.00
Knife
Whisk ₱ 40.00 1 ₱ 40.00
Storage Box ₱ 489.00 2 ₱ 978.00
Thermos ₱ 399.00 1 ₱ 399.00
Total ₱ 1,557.00
Schedule F.1
Office Supplies Cost Quantity Total Cost
Columnar Book ₱ 35.00 1 ₱ 35.00
67
Ballpen ₱ 6.00 2 ₱ 12.00
Calculator ₱ 50.00 1 ₱ 50.00
Timecard ₱ 2.00 32 ₱ 64.00
Total ₱ 161.00
Schedule F.2
Other Supplies Cost Quantity Total Cost
Hand soap ₱ 20.00 2 ₱ 40.00
Dishwashing ₱ 50.00 1 ₱ 50.00
Soap
Sponge ₱ 10.00 2 ₱ 20.00
Rags ₱ 10.00 3 ₱ 30.00
Hairnet ₱ 10.00 5 ₱ 50.00
Apron ₱ 40.00 4 ₱ 160.00
Reusable Face ₱ 20.00 4 ₱ 80.00
Mask
Total ₱ 430.00
Promotional Expenses
Schedule G
Advertising Expense Quantity Total Cost
Tarpaulin 1 ₱ 400.00
68
Flyers 50 ₱ 100.00
Total ₱ 500.00
Projected Allocation of Funds
Fixed Capital (PHP)
Equipment ₱ 1,998.00
Rent ₱ 500.00
Total ₱ 2,498.00
Variable Cost
Direct Materials ₱ 5,032.50
Indirect Materials ₱ 719
Direct Labor ₱ 400.00
Indirect Labor ₱ 1,060.00
Depreciation ₱ 0.06
Total ₱ 7,211.56
Pre-operating Expense
Organizational Cost ₱ 450.00
Utilities Expense ₱ 500.00
Kitchen Tools ₱ 1,557.00
Office Supplies ₱ 161.00
Other Supplies ₱ 430.00
Promotional Expenses ₱ 500.00
Passbook Account ₱ 10,000
69
Total ₱ 13,598.00
Total Allocation of Funds ₱ 23,307.56
3. Financing Plan/ Sourcing of Funds:
The funding for the capital of “Heure de la Collation” will be purely
equated based. The said capital will personally come from the owners of
equity. The breakdown of the capital investment and capital contributions
are listed below:
Capital Contributors Breakdown
Partners: Capital Contribution
Abellon, Adrian R. ₱ 3,343
Aguirre, Venyx ed Francis R. ₱ 3,343
Briones, Paulle Vinci S. ₱ 3,343
Pacheco, Alexis Josel D. ₱ 3,343
Prado, Devine Grace C. ₱ 3,343
Sta. Ines, Jhaycee Ray ₱ 3,343
Tan, Andrea G. ₱ 3,343
Total: ₱ 23,400
Capital Contribution Computation
Total Projected Cost ₱ 23,400.00
70
Divide: No. of Partners 7
Contribution per partner ₱ 3,343.00
4. Required Financing Report for Short Term
A.1 Schedule for Sales Report
Milky French Toast
Quantity Quantity
Selling Total Sales Total Sales for
Month Produced Produced
Price for the week the Month
per day per week
June 50 250 ₱ 30.00 ₱ 7,500 ₱ 15,000
July 50 250 ₱ 30.00 ₱ 7,500 ₱ 30,000
August 50 250 ₱ 30.00 ₱ 7,500 ₱ 30,000
September 50 250 ₱ 30.00 ₱ 7,500 ₱ 30,000
October 50 250 ₱ 30.00 ₱ 7,500 ₱ 15,000
Total 300 1,250 ₱ 120,000
A.2 Schedule for Factory Overhead
Cost Per Cost per Cost per Cost Per Unit =
Factory Overhead Month week day (Daily Rate/50Units)
Indirect Materials ₱ 1,438.00 ₱ 359.50 ₱ 71.90 ₱ 1.44
Indirect Labor ₱ 2,120.00 ₱ 530.00 ₱ 106.00 ₱ 2.12
71
Depreciation ₱ 83.25 ₱ 20.81 ₱ 2.97 ₱ 0.06
Utilities ₱ 500.00 ₱ 125.00 ₱ 25.00 ₱ 0.42
Rent ₱ 500.00 ₱ 125.00 ₱ 25.00 ₱ 0.42
Total ₱ 4,641.25 ₱ 1,159.68 ₱ 230.87 ₱ 4.46
A.3 Cost of Goods Manufactured and Goods Sold
Manufacturing
June July August September October
Cost
Direct Materials ₱ 5,032.50 ₱ 10,065.00 ₱ 10,065.00 ₱ 10,065.00 ₱ 5,032.50
Direct Labor ₱ 400.00 ₱ 800.00 ₱ 800.00 ₱ 800.00 ₱ 400.00
Factory
₱ 2,319.36 ₱ 4,638.72 ₱ 2,319.36
₱ 4,638.72 ₱ 4,638.72
Overhead
Total CGS ₱ 7,751.86 ₱ 15,503.72 ₱ 7,751.86

₱ 15,503.72 ₱ 15,503.72
A.4 Schedule for Operating Expense
Organizational
Cost ₱ 450.00 - - - -
Kitchen Tools ₱ 1,557.00 - - - -
Office Supplies ₱ 161.00 ₱ 161.00 ₱ 161.00 ₱ 161.00 ₱ 161.00
72
Other Supplies ₱ 430.00 ₱ 430.00 ₱ 430.00 ₱ 430.00 ₱ 430.00
Advertising
Expense ₱ 500.00 - - - -
Total ₱ 3,098.00 ₱ 591.00 ₱ 591.00 ₱ 591.00 ₱ 591.00
C. Short term financial projection (June 2018 - October 2018)
1. Projected statement of Income
Milky French Toast
Projected Statement of Income
For the year 2018
June July August September October Total
Sales ₱ 15,000.00 ₱ 30,000.00 ₱ 30,000.00 ₱ 30,000.00 ₱ 15,000.00 ₱ 120,000.
Less: Cost
of Sales
Direct
Materials ₱ 5,032.50 ₱ 10,065.00 ₱ 10,065.00 ₱ 10,065.00 ₱ 5,032.50 ₱ 40,260.0
Direct
Labor ₱ 400.00 ₱ 800.00 ₱ 800.00 ₱ 800.00 ₱ 400.00 ₱ 3,200.00
Factory
Overhead ₱ 2,319.36 ₱ 4,638.72 ₱ 4,638.72 ₱ 4,638.72 ₱ 2,319.36 ₱18,554.88
73
Gross
profit ₱ 7,248.14 ₱ 14,496.28 ₱ 14,496.28 ₱ 14,496.28 ₱ 7,248.14 ₱ 57,985.1
Less:
Operating
expenses ₱ 3,098.00 ₱ 591.00 ₱ 591.00 ₱ 591.00 ₱ 591.00 ₱ 5,462
Net income
before tax ₱ 4,150.14 ₱ 13,905.28 ₱ 13,905.28 ₱ 13,905.28 ₱ 6,657.14 ₱ 66,428.4
Tax (30%) ₱ 1,245.04 ₱ 4,171.58 ₱ 4,171.58 ₱ 4,171.58 ₱ 1,997.14 ₱ 15,756.9
Net income
after tax ₱2,905.10 ₱9,733.70 ₱9,733.70 ₱9,733.70 ₱4,660 ₱36,766.20
2. Projected Statement of Cash Flow
Milky French Toast
Projected Cash Flow Statement
Net Income After Tax ₱36,766.20
Add: Depreciation ₱0.06
Total ₱36,766.26
Capital Investment ₱23,307.56
Equipment (₱1,998.00)
74
Partner’s Drawings -
Beginning Cash Balance -
Ending Cash Balance ₱ 58,075.82
3. Projected Statement of Financial Position
Milky French Toast
Projected Statement of Financial Position
Current Assets
Cash on Hand and in Bank ₱58,075.82
Non-current assets
Equipment ₱1,998.00
Less: Accumulated Depreciation ₱0.06 (₱60,073.76)
Total Assets ₱60,073.76
Total Partner's Equity ₱60,073.76
4. Projected Statement of Changes in Equity
Milky French Toast
Projected Statement of Partners’ Equity
Capital Beginning ₱23,400.00
Add: Net Income ₱36,766.20
75
Less: Drawings -
Capital Ending ₱ 60,166.20
5. Projected Statement of Partnership Liquidation
Assuming that the partners would discontinue the operation of the company after
the five-month period, the liquidation process would appear as follows
Assumptions in the Liquidation of Enterprise:
1) Sandwich has earned net income after tax from June (2018) – October
(2018) and assuming the equipment will be sold the price of ₱ 1,878.12 The
partner’s capital balances are adjusted as follow:
Total Partner's Equity ₱ 60,073.76
Divided by number of partners 7
Cash Distribution per partner ₱ 8,581.97
D. Financial Analysis
Short-term
Heure de la Collation
Net income
₱2,905.10 ₱9,733.70 ₱9,733.70 ₱9,733.70 ₱4,660
after tax
76
Add: ₱83.25 ₱83.25 ₱83.25 ₱83.25 ₱83.25
Depreciation
Annually/ ₱ 2,988.35 ₱ 9,816.95 ₱ 9,816.95 ₱ 9,816.95 ₱ 4,743.25
Monthly Cash
return
1. Payback Period
Sandwich House Company
Monthly Cash Returns
June ₱ 2,988.35
July ₱ 9,816.95
August ₱ 9,816.95
September ₱ 9,816.95
October ₱ 4,743.25
Total ₱ 37,182.45
Initial Investment / Monthly Cash Returns
The initial investnent is 23,400 and the total cash return is 37,182.45
77
Analysis: Heure de la Collation company will be able to recover its total
investment in a little bit over 5 months.
Rate of return on assets
Net income / Average Total Assets*100
36,766.20 / 11,476.36 *100
=217.78%
 Break-even Quantity
• Variable Cost per Unit: Ham and Cheese Sandwich
Items Amount
Direct Labor 0.80
Indirect Labor 2.12
Depreciation 0.06
TOTAL 17.47
Contribution margin per unit (CMU) = selling price – variable cost per
unit
78
CMU =30.00 - 17.47
12.53
4,216.00 / 30.00-(17.47)
123.06
quantity
30*123.06
3,691.80
• Variable Cost per Unit: Tuna Sandwich
Items Amount
Direct Labor 0.80
Indirect Labor 2.12
Depreciation 0.06
TOTAL 16.44
79
unit
CMU =30.00 – 16.44
13.56
4,216.00 / 30.00 - (16.44)
124.09
quantity
30.00*124.09
3,722.70
• Variable Cost per Unit: Coffee
Items Amount
Direct Labor 0.80
Indirect Labor 2.12
80
Depreciation 0.06
TOTAL 10.71
unit
CMU =30.00 – 10.71
19.29
4,216.00 / 30.00 - (10.71)
129.82
quantity
30.00*129.82
3,894.60
Project Cost and Allocation of Funds (Long Term)

2.Capital Breakdown
Partners: Capital Contribution
Abellon, Adrian R. ₱19,420.00
81
Aguirre, Venyx ed Francis R. ₱19,420.00
Briones, Paulle Vinci S. ₱19,420.00
Pacheco, Alexis Josel D. ₱19,420.00
Prado, Devine Grace C. ₱19,420.00
Sta. Ines, Jhaycee Ray ₱19,420.00
Tan, Andrea G. ₱19,420.00
Total: ₱135,940.00
Sandwich House is composed of eight partners who will contribute for the
capital needed in operating the business. Each one will contribute ₱19,420.00
in a total investment of ₱135,940 as the starting capital.
Capital Contribution Computation

Total Projected Cost ₱135,940.00
Divide: No. of Partners 7
Contribution per partner ₱19,420.00
82
A. Projected Allocation of Funds (Long Term)
Fixed Capital (PHP)
Equipment ₱3,560.00
Rent ₱600.00
Total ₱4,160.00
Variable Cost
Direct Materials ₱13,614.00
Indirect Materials ₱973.00
Direct Labor ₱23,568.00
Indirect Labor ₱78,432.00
Depreciation ₱65.75.00
Total ₱116,653.00
Pre-operating Expense
Organizational Cost ₱450.00
Utilities Expense ₱600.00
Kitchen Tools ₱2,780.00
Office Supplies ₱193.00
Other Supplies ₱504.00
Promotional Expenses ₱600.00
Passbook Account ₱10,000.00
Total ₱15,127.00
Total Allocation of Funds ₱135,940.00
83
3.Financial Projections (Long Term)
Projected Statement of Comprehensive Income

Heure dela Collation
Projected Income Statement
2019 2020 2021
Sales (schedule a) ₱17,732,736 ₱ 25,329,600 ₱ 36,460,800
Less: Cost of Goods

₱13,302,496 ₱18,850,457 ₱26,771,063
Sold (schedule b)
Gross Profit ₱4,430,240 ₱6,479,143 ₱9,689,737
Less: Operating
₱11,746 ₱14,096 ₱16,915
Expenses (schedule c)
Net Income Before ₱4,418,494 ₱6,465,047 ₱9,672,822
Tax
Taxes (30%) ₱1,325,548 ₱1,939,514 ₱2,901,847
Net Income After ₱ 3,092,946 ₱ 4,525,533 ₱ 6,770,975
Tax
84
 Required Financial Report (Long Term)
A. Schedule for Sales Projections
Yearly Sales Report
Selling Price Unit Produced Total Sales
2019 ₱ 42 ₱422,208 ₱ 17,732,736
2020
₱50 ₱506,592 ₱25,329,600
2021
₱60 ₱607,680 ₱36,460,800
Total ₱ 79,523,136
85
B. Schedule for Cost of Goods Manufacture and Sold
Cost of Goods Manufactured and Sold
2019 2020 2021
Direct ₱ 12,039,965 ₱ 17,335,578 ₱ 24,953,366
Materials
Direct Labor
₱282,816 ₱339,379 ₱407,255
Factory
₱979,715 ₱1,175,500 ₱1,410,442
Overhead
Total ₱ 13,302,496 ₱ 18,850,457 ₱ 26,771,063
86
B1. Schedule for Factory Overhead
Factory Overhead
2019 2020 2021
Rent ₱7,200 ₱8,640 ₱10,368
Depreciation ₱789 ₱789 ₱789
Indirect
Materials ₱23,342 ₱28,010 ₱33,612
Utilities ₱7,200 ₱8,640 ₱10,368
Indirect Labor
₱941,184 ₱1,129,421 ₱1,355,305
Total ₱ 979,715 ₱ 1,175,500 ₱ 1,410,442
87
C. Schedule for Operating Expense
Expenses 2019 2020 2021
Marketing
₱ 600 ₱ 720 ₱ 864
Promotion
Office Supplies ₱2,318 ₱2,782 ₱3,338
Kitchen Tools ₱2,780 ₱3,336 ₱4,003
Other
₱6,048 ₱7,258 ₱8,710
Supplies
Total ₱ 11,746 ₱ 14,096 ₱ 16,915
88
3. Projected Statement of Cash Flow (Long Term)
Projected Cash Flow Statement
2019 2020 2021
Net Income ₱ 3,092,946 ₱ 4,525,533 ₱ 6,770,975
After Tax
Add:
₱789 ₱789 ₱789
Depreciation
Total ₱3,093,735 ₱4,526,322 ₱6,771,764
Capital
₱135,940 - -
Investment
Equipment (₱ 2,967.00) - -
Partner’s
- - -
Drawing
Beginning Cash
- ₱3,226,708 ₱7,753,030
Balance
Ending Cash
₱3,226,708 ₱7,753,030 ₱14,524,794
Balance
89
4. Projected Statement of Financial Position (Long Term)
Projected Statement of Financial Position
2019 2020 2021
Current Assets - - -
Cash on Hand
₱3,226,708 ₱7,753,030 ₱14,524,794
and in Bank
Total Current
₱3,226,708 7,753,030 ₱14,524,794
Assets
Non-current
- - -
Assets
Equipment ₱2,967 ₱2,967 ₱2,967
Less:
Accumulated (₱789) (₱1,578) (₱2,367)
Depreciation
Total Assets ₱3,228,886 ₱7,754,419 ₱14,525,394
Total Partner's
₱3,228,886 ₱7,754,419 ₱14,525,394
Equity
90
5. Projected Statement of Changes in Equity (Long Term)
Projected Statement Partner’s Equity
2019 2020 2021
Capital ₱135,940 ₱3,228,886 ₱7,754,419
Beginning
Add: Net ₱3,092,946 ₱4,525,533 ₱6,770,975
Income
Less: Drawing - - -
Capital Ending ₱3,228,886 ₱7,754,419 ₱14,525,394
1. Return on Sales (Long term)
Formula:
Return on sales = Net income x 100
Sales
2019 2020 2021
Net Income ₱ 3,092,946 ₱ 4,525,533 ₱ 6,770,975
Sales ₱17,732,736 ₱25,329,600 ₱36,460,800
91
Rate of Return
17.44% 17.87% 18.57%
2. Payback period (Long –term)
Formula:
Payback period = Initial investment x 360
Total sales
2019 2020 2021
Initial ₱ 135,940 ₱ 135,940 ₱ 135,940
Investment
Total Sales ₱17,732,736 ₱25,329,600 ₱36,460,800
Payback Period
19 Days 11 Days 6 Days
3. Profitability Rate (Long-Term)
Formula = Net income X 100

Total Assets
92
2019 2020 2021
Net Income ₱ 3,092,946 ₱ 4,525,533 ₱ 6,770,975
Total Assets ₱3,228,886 ₱7,754,419 ₱14,525,394
Profitability Rate
95.79% 58.36% 46.62%
4. Break even sales (Long-Term)
Formula for Break-even Quantity
FIXED COST
BEQ=
PRICE PER UNIT – VARIABLE COST PER UNIT
2019
Tuna Sandwich
Break-even point: 7133 / (42 – 34)
= 891 units to be produced per month
Break-even point: 7133/ (42 – 34)
Coffee
93
2020
Tuna Sandwich
Coffee
2021
Tuna Sandwich
Break-even point: 10,271/ (60 – 49)
Coffee
94
Analysis: After computing the BEP in units it is expected that company will most
likely be able to recover its fixed cost and expense after months and earned net
income after taxes from its operation.
95
Socio-
Economic
Aspect
96
In this world where we are exposed with food that are so enticing
to eat yet may pose risk to our health, we need to innovate our favorites
making them healthy and delicious. Heure de la Collation and its
management came up with this mouthwatering recipe with quick and easy
variations on making it. The Recipe is a French toast which known as
quintessential comfort food because typically this can be eaten for
breakfast, lunch, dinner or even for snack depending on the preference of a
person. French toast is a food made by soaking bread, egg, and milk and
then frying it. But time flies, different variations had been recreated to
quench the taste and preferences of a consumer both sweet and savory.
This product is basic to make, affordable and very nutritious since people
nowadays is very health conscious hence this could be part of their meal
diet. The net income of the company which will be generated from the
business operations is subject to tax as per the National Internal Revenue
Law which codifies all tax provisions. Since the business has the presence
of an effective and efficient taxation, it will be a big help to the
government as it can generate more taxes as the business continues its
operations and grows in time. Heure de la Collation encourages people to
buy French toast instead of buying junk foods because this is high in
protein, fat, sodium, selenium, and riboflavin, and it has many other
vitamins and minerals. The proceeds of the product will be given to its
beneficiary consumer consuming this affordable French toast yet healthy
that could be eaten anywhere we roam and anytime we want. This recipe
97
can be easily learned by anyone especially that the product is available in
the local market. And people can utilize this recipe to be a product in
putting up a simple business perhaps, start it with an online selling since
that was the fastest way on selling a product nowadays moreover, this
could be a boom in our community as well as our country. And as we
make this product but equally delicious and special recipe available, this
will definitively gratify our craving with a fair price. With this innovation,
it will bring the market to next level of a thrilling and satisfying but
affordable food experience.
98

I. Business Description A. Company Name, Address, Forms of Ownership

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I. Business Description A. Company Name, Address, Forms of Ownership

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Introduction

A. Company Name, Address, Forms of Ownership

“Heure de la Collation” is a small-scale food company owned, managed,

and operated by Business Administration students of the University of the East. It

Dela Cruz Building, College of Business Administration University of the East-

contribute the capital.

B. Statement of Mission, Vision, and Goals

To provide people the taste of palatable pastries at an affordable price.

Heure de la Collation aims to improve the quality of life through providing

mouthwatering sandwiches to our customers. We strive to source quality products,

delectable product. We promote awareness on the financial benefit of sandwiches

as it is exquisite but affordable product.

philosophy in offering our products is to bring consistent quality, student-friendly

prices, and satisfaction to our customers.

recommend our product to other people.

Heure de la Collation consists of co-owners: Andrea Tan, Alexis Pacheco,

Aguirre. Each individual has a respective position in the company’s organizational

hierarchy which are the following:

them understand the response of more accurately.

are one of the primary customers of HEURE DE LA COLLATION CO.

3. LOCALE OF THE STUDY

being included in the sample.

Frequency and Percentage Distribution of Respondents According to Gender

GENDER Frequency Percentage

This implies that they are both interested in our product.

Frequency and Percentage Distribution of Respondents According to

Allowance per week

200 and below 22 44%

400 and above 5 10%

the respondents are conservative in terms of spending of money.

Frequency and Percentage Distribution of Respondents According to if they

eat French toast

Frequency and Percentage Distribution of Respondents According to filling

they prefer on the French toast

Frequency and Percentage Distribution of Respondents According to those

who are Interested in Buying the Product

TWICE A WEEK 11 23%

ONCE A MONTH 9 19%

Frequency and Percentage Distribution of Respondents According to What

drinks they prefer

Hot choco 19 40%

Iced Tea 16 33%

Fruit juice 6 13%

be paired with their French toast.

Frequency and Percentage Distribution of Factors Considered in Buying

Categories Frequency Percentage

contribute to the success of HUERE DE LA COLLATION Company.

Frequency and Percentage Distribution of Respondents According to How

Much Do They Prefer for the Product

Frequency and Percentage Distribution of Respondents According to What

Bread and drinks 31 65%

Bread and fries 14 29%

This implies that respondents prefer bread and drinks.

Frequency and Percentage Distribution of Respondents According to those

who are Interested in Buying the Product

buy the product.

1. The company will promote its product through social media.

2. The company will provide promotions to attract more potential

4. There will be no price increase within the next 4 – 5 months.