Republic of the Philippines

La Consolacion College of Daet, Inc.

F. Pimentel Ave. Daet, Camarines Norte

CERTIFICATION AND APPROVAL SHEET

This business plan entitled Rollinguu Veggiess prepared and submitted by
Elizabeth Kaitleen Cootauco, Drexel M. Dasco, Rosemarie R. Quisel and Nelson Angelo
R. Rayela in partial fulfilment of the requirements for the Course
ENTREPRENEURSHIP has been examined and recommended for Oral Examination.
Jake Jun Zamudio
Subject Teacher

Business Plan Evaluation/Advisory Committee

_______________________________
Chair

______________________________ _____________________________
Member Member
------------------------------------------------------------------------------------------------------------

APPROVAL
Approved by the Panel/Advisory Committee on Oral Examination on _______________
with the grade of _____.
__________________________________
Chair

______________________________ _____________________________
Member Member

Accepted in partial fulfilment of the requirements for the degree Bachelor of

Science in Entrepreneurship.

_______________________________
Academic Head
 ACKNOWLEDGEMENT

The proponents would like to express their gratitude and appreciation to the

following persons who have shown their generous assistance, concern and

encouragement.

Their very supportive project moderator, ___________________________ for

sharing her knowledge which led to the awakening of ideas of the proponents, for her

advice, guidance and encouragement.

Their financial consultant, Sir Jake Jun Zamudio, for assisting in the checking of

their financial projections.

The panel of oral examiners which comprises

_____________________________, _________________________________,

_____________________________________, for giving their comments, suggestions

and recommendations to improve this study.

Their classmates and friends for giving them support to make this study realistic.

Their parents for giving their full support, financially, emotionally, and morally that

inspired the proponents of this study very well.

And most of all, to Almighty God, for giving the proponents the strength of mind,

wisdom and assurance that helped them overcome problems that they encountered during

the course of the study.

-The Proponents
 TABLE OF CONTENTS
Title Page

TITLE PAGE i

CERTIFICATION AND APPROVAL SHEET ii

ACKNOWLEDGEMENT iii

TABLE OF CONTENTS iv

I EXECUTIVE SUMMARY

II VISION AND MISSION

A. Present Situation

B. Vision

C. Mission

D. Objectives

III COMPANY OVERVIEW

A. Name, Nature and Location of the Business

B. Legal Business Description

C. Licensing and Other Requirements

D. List of Proponents

IV ORGANIZATION AND MANAGEMENT

A. Proposed Organizational Structure

B. List of Officers and Staff

C. Job Description
 D. Compensation Allowance

E. Profit Sharing

V PRODUCT STRATEGY

A. Product Description

B. Importance of the Product

C. Packaging, Labelling and Branding

VI MARKET ANALYSIS

A. Market Definition

B. Profile of Customers

C. Competition

D. Demand

E. Supply

F. Risk

VII MARKETING PLAN

A. Sales Strategy

B. Distribution Channel

C. Advertising and Promotion

D. Pricing and Pricing Policy

VIII PRODUCTION PLAN

A. Production Process

B. Machinery/ Equipment, Supplies, Kitchen Utensils,

Raw Materials and Packaging Materials

C. Production Schedule
 D. Plant Layout

E. Plant Location

IX FINANCIAL PLAN

A. Financial Assumptions

B. Capital Requirements

C. Financial Statements

D. Financial Analysis

X CONCLUSION
 ROLLINGUU VEGGIESS

A Business Plan
Presented to
The Faculty of the _____________________________
La Consolacion College of Daet Inc.
Daet, Camarines Norte

In Partial Fulfillment
of the Requirements for the Subject of
Entrepreneurship

By

Cootauco, Elizabeth Kaitleen C.

Dasco, Drexel M.
Quisel, Rosemarie R.
Rayela, Nelson Angelo R.

2021
 I. EXECUTIVE SUMMARY
Name of the Business : Rollinguu D’ Veggiess
Location : La Consolacion College of Daet- Canteen
F. Pimentel Avenue Daet, Camarines
Norte
Proponents : Cootauco, Elizabeth Kaitleen C.
Dasco, Drexel M.
Quisel, Rosemarie R.
Rayela, Nelson Angelo R.
Form of business organization : Partnership
Total Project Cost : ₱54,615.39
Financing Sources : Partnership Contribution
Return of Invest : 239%
Payback Period : 4 months and 19 days
Project Implementation : February 2021
 VISION AND MISSION

A. Present Situation

Vegetables are essential in our body for it gives enough nutrients to protect and

prevent us from getting diseases. However, about 1.7 million deaths worldwide are linked

to low fruit and vegetable consumption from WHO in 2012. In Philippines, around 44%

of children aged 6-23 months are not fed fruit and vegetable while around 42% of school-

going adolescents drink carbonated soft drinks and 46% eat fast food at least once a

week, according to UNICEF in the Philippines. Filipino children and adolescents during

this generation are rarely to be seen to have vegetable consumption. They are mostly

attracted to foods that are not healthy but appealing to their sight, leading them to not

grow healthy and be prone to sickness and diseases.

According to Choose My Plate of the U.S Department of Agriculture, vegetables

have many sources of nutrients such as potassium, dietary fiber, folate (folic acid),

vitamin A and vitamin C. Also, vegetables can reduce the risk of having heart failure and

stroke and can protect our body of having certain types of diseases, lower the risk of eye

and digestive problems, balancing our blood pressure and sugar in our body and lastly,

keeping our appetite in check.

Squash are frequently seen being cooked together with fishes or sauté vegetables.

This vegetable is rich in manganese, which helps to boost your bone strength and help’s

your body’s ability to process fats and carbohydrates. Carrots is commonly known as the

vegetable who’s strengthen our eyesight. It is also a good source of beta carotene, vitamin

K1, potassium, fiber and antioxidants. Carrots can be eaten raw or cooked, and also a

widely used ingredient to common healthy snacks and shakes. Potatoes is considered as a
favorite snack type of vegetable among children for its soft texture and taste. It is

frequently used in restaurants as French fries and potato balls. Potatoes are flexible, they

can be cooked with broth, fried in a pan with oil and flour or be baked with other

ingredients. According to Medical News Today, this vegetable is a source of iron,

phosphorous, calcium, magnesium and zinc for maintaining bone structure and strength.

Potassium, fiber, vitamin C and vitamin B6 for supporting hearth health. Choline that

helps with muscle movement, mood, learning and memory and phytochemicals that

provides to help ward-off disease.

Snacks are a small amount of food that is consumed before or after meals. There

are commonly already home that can be eaten after, they can also be found at

convenience stores or at the streets. Snacks can be either healthy or unhealthy but

children, mostly consume snacks that do not benefit their body. They are cooked in ways

of baking and throwing them in a fryer or a pan, which makes our daily routine of eating,

easy.

The proponents of this business come up with an idea of Rollinguu Veggiees with

that has three varieties of flavors with cheese inside. Trying something new is good and

using a healthy ingredient is an excellent choice as an alternative snack with a sweetened

B.  Vision

It envisions the consumers a delicious and nutritious food that contains quality

and taste that provides satisfaction.

C.  Mission
 “Rollinguu Veggiees seeks to serve a good tasting and nutritious snack that will

satisfy the consumers. This business also, aims to make the consumers return for the

quality and taste of its food.”

D. Objectives

The proponents of this business aims to:

- To present a new good-tasting and sight to the future consumers.

- To produce a nutritious and sweet snack

- To provide a good quality services to the future consumers

- To give quality assurance to employees and other staff members

- To increase revenue and sales growth

 CHAPTER III

COMPANY OVERVIEW

A. Name, Nature and Location of the Business

The proponents named the business, “Rollinguu D’ Veggiees and the product, “Rollinguu

Veggiees”. The main ingredients? of this snack are divided into three varieties such as

Squash, Carrots and Potatoes with a cheese rolled inside in it. The production of

Rollinguu Veggiees will be mainly controlled by the production officer/s, will be leaded

by the manager, together with the marketing officer and finance officer.

The nature of the business is food production. Its goal is to serve as the unique and new

taste than the usual snacks (what usual snacks you are referring to?) that can be seen in

markets and streets and that can be also beneficial to the consumers.

The location of the proposed business is deliberately planned inside the canteen area of

La Consolacion College of Daet as one of the school’s stalls. The target consumers of this

business are particularly are students, teachers and staffs because most of their time

during breaks are consumed in the canteen to buy snacks. The proponents proposed the

operating time of the business hours will only cover for seven hours only, starting from 9

o’clock in the morning until 4 o’clock in the afternoon during weekdays only. The

preparation of the needed materials and ingredients of the “Rollinguu Veggiees” will be

done before the business hours. The hours before the operating time will be used as an
advantage for the rolling and coating whereas it will conserve time during the operating

hours and it will only focuses for the cooking and serving of the proposed product. The

stall of the “Rollinguu Veggiees” will only operate and prepare after the school.

B. Legal Business Description

This proposed business will be operating under the legal form of business

operation of Partnership. Partnership illustrates about the employment of two or more

entrepreneurs that checks, balanced and maintained the profit and liabilities of the

business.

The proponents of the “Rollinguu Veggiees” of the proposed business will be

owned and managed by Drexel M. Dasco, Elizabeth Kaitleen Cootauco, Nelson

Angelo Rayela, and Rosemarie Quisel. The mentioned proponents will take over the

responsibility of the proposed business in matter of managing daily operations,

facilitating business plan, distribution of the profits and losses, developing marketing

strategies, overseeing daily activities and operations of the business.

C. Licensing and Other Requirements

There are various documents and requirements which are needed to legally

operate the business.

 Community Tax Certificate

 Barangay Clearance

 Free Safety Clearance

 Sanitary Permit
  Mayor’s Permit

 Licensing from Bureau of Interval Revenue (BIR)

 Registrations from Securities and Exchange Commissions

D. List of Proponents

The proponents of Rollinguu Veggiees are the following:

1. Dasco, Drexel M.

2. Cootauco, Elizabeth Kaitleen C.

3. Quisel, Rosemarie R.

4. Rayela, Nelson Angelo R.

 CHAPTER IV

ORGANIZATION AND MANAGEMENT

A. Proposed Organizational Structure

Figure 1. Organizational Structure

B. List of Officers and Staff

The list of officers is composed of the Manager, Production Officer, Finance Officer, and

Marketing Officer. The proponents of the business must be responsible and have the

skills and abilities to perform their duties and tasks assigned.

Position Name of Officers

Manager Drexel M. Dasco

Production Officers Elizabeth Kaitleen C. Cootauco

Finance Officer Nelson Angelo R. Rayela

Marketing Officer Rosemarie R. Quisel

 C. Job Description

The personal are selected to match the skills needed in performing the tasks in operating

the business.

The Manager

 Improves the business strategies and structure of the business for

improvement

 Supervises the whole team and the business

 Ensures the safety and security of the workplace and the whole

team

 Responsible for the recruitment, training and orienting of the other

staffs

 Attaining to the vision and mission of the business

 Analyzing and processing the information for efficient strategies

The Marketing Officer

The marketing officer has the following duties and obligations.

 Creates promotional campaigns and advertisements of the business

and product on a variety of media (e.g., social media, print media,

etc.)
  Responsible for the improvement of the marketing strategies and

campaigns

 Provides advices and feedbacks on products and future projects

 Designs and creates the product’s branding, packaging, and

labelling

 Conducting a market research

 Organizing events and product exhibition for promotion of

products and future projects.

Production Officer

The production officer has the following duties and obligations.

 Maintains the order and cleanliness of the production area

 Cleaning and maintaining the production equipment

 Assembling the packaging of the product

 Checking the quality of the equipment and ingredients of the

product

 Responsible for storing the items

 Testing the finished products

Finance Officer

The finance officer has the following duties and obligations.

 Recording the daily profits and sales

 Responsible for the daily income

 Handles and creates financial statements and balance sheets

 Monitors and manages the daily records and receipts

  Handles and solves financial problems

 Assists for the budget preparation

D. Compensation Allowance

The table shows the work schedule and the compensation allowances of the officers.

Table 1

Salaries and Wages

POSITION DAILY MONTHLY ANNUALLY

Manager ₱150.00 ₱600.00 ₱1,800.00
Marketing Officer ₱100.00 ₱400.00 ₱1,200
Production Officer ₱120.00 ₱480.00 ₱1,440.00
Finance Officer ₱100.00 ₱400.00 ₱1,200
TOTAL: ₱470.00 ₱1,880.00 ₱5,640.00

E. Profit Sharing

The proponents of “Rollinguu Veggiees” settled to the decision of dividing the business

profit monthly. Sixty percent (60%) of the business profit will precede to the proponents

as their income and share; Twenty-five percent (25%) will go to the business expansion

and fifteen percent (15%) will go to the Research and Development which compromises

on new strategies as how the product will be promoted and improved.

 15%

60% 25%

Share Business Expansion Research and Development

 CHAPTER V

PRODUCT STRATEGY

A. Product Description

Rollinguu Veggiees is a sweet, healthy, and delicious snack that has three varieties of

flavors such as Squash, Potato, and Carrots that is smashed and mixed with sugar, milk

and flour. After rolling it, a cheese is set inside the vegetable and it is dipped into the egg,

and breadcrumbs before deep frying it.

Rollinguu Veggiees can be bought with a price of ₱30.00 in three box options. One is

the “Our Choice” of three (3) pieces in a box which pertains of picking one flavor per

purchase. Second is the Consumer’s choice of three (3) pieces in a box which pertains of

following the consumer’s choice of flavor and lastly the Manager’s choice of three (3)

pieces in a box which pertains of Manager’s pick for the consumer’s purchase.

B. Importance of the Product

Consumers does not only depend on the outside or appeal of a food but also, looks

at the technical specifications such as, if it’s budget-friendly, does it contain a healthy

ingredient that will benefit the consumer, the quality or taste of the food and lastly,

the if the quantity sums up to the cost of the product. The proponents come up with

the idea of a low cost but a nutritious and delicious in one snack.

Rollinguu Veggiees is a nutritious, delicious and affordable snack that will be

introduced to the students of La Consolacion College of Daet. This snack divided into

three varieties such as Squash, Carrots, and Potatoes that will be both beneficial and
healthy at the same time. Squash helps to boost your bone strength and help’s your

body’s ability to process fats and carbohydrates. Carrots is commonly known as the

vegetable who’s strengthen our eyesight. It is also a good source of beta carotene,

vitamin K1, potassium, fiber and antioxidants. Lastly, potatoes are a source of iron,

phosphorous, calcium, magnesium and zinc for maintaining bone structure and

strength. Potassium, fiber, vitamin C and vitamin B6 for supporting heart health.

C. Packaging, Labelling and Branding

Through packaging, labelling and branding, the product and business will be

introduced to the target market. Packaging is more than the product’s pretty face, it is

essential not just only for covering and protecting the product from diseases and

microorganisms that is harmful and container but for presentation and

acknowledgement of the product. The “Rollinguu Veggiees” will be presented in an

eco-friendly white spaghetti paper meal box that contains the five pieces of the

product. The logo will be placed in front of the white box. Furthermore, other

information about the product of the business such as business name address,

ingredients, and contact number for suggestion and orders will be also placed on the

packaging.

The purpose of the branding of this product is for recognition and to build

connection to the consumers. The proponents will have the brand name, “Rollinguu

Veggiees” for recognition and promotion of a new face and product in the market.
 CHAPTER VI

MARKET ANALYSIS

A. Market Definition

The market is the place where the products will be introduced and sold by the

choice of the consumer. The proponents will serve the students of La Consolacion of

College Daet from elementary students to Senior High students, teachers and non-

teaching personnel at the canteen.

B. Profile of the Customers

The target consumers of the proposed Rollinguu Veggiess are the students of La

Consolacion College of Daet from elementary to senior high school, teachers and non-

teaching personnel. The students of this institution range from age 7 to 19 years old. The

second target market are the teachers and non-teaching personnel with ages ranging 22 to

27 years old.

C. Competition

Competition in business industry will always be present and widespread that

builds young entrepreneurs to improve and innovate their business that would likely be

introduce to the consumers. Furthermore, having competition drives the young

entrepreneurs to be motivated in maintaining the quality of their products.

 The proposed business will only have minimal competitors. The direct competitor

will be Shakey’s that serves mozzarella rolls that is far from the area of the propose target

location in La Consolacion College of Daet.

D. Demand

The demand is based on the result of the gathered data from the distributed

surveys conducted by the proponents on its target market which consists of the students

from elementary to senior high, teachers and non-teaching personnel.

Table 2

Total population of La Consolacion College – Daet

Target Market 2018 – 2019 2019 – 2020 2020 – 2021

Students 1,411 1,399 1,223
Teachers 58 53 49
Non-teaching Personnel 23 21 20
TOTAL 1,492 1,473 1,295
Source: School registrar

Table 2 shows the total population of students enrolled in La Consolacion College

in year 2018 to 2021. The teachers and non-teaching personnel is also included.
 Table 3

Historical Demand for Cheese Roll in LCCD

Year Total Population in LCCD 95% of the Total Population Total Demand Annually
2018 1,492 1447 43,410
2019 1,473 1429 42,870
2020 1,295 1230 36,900
Source: Actual Survey

Table 3 shows the historical demand for cheese roll from year 2018 to 2020.

Based from the table above, 95% of the total population of students, teachers and non-

teaching personnel in La Consolacion College of Daet are purchasing and eats cheese

roll. It has an average of 30 pieces per person annually. In order to get the total demand

annually, multiply the average consumption per person annually by 95% of the total

population.

Table 4

Projected Demand for Cheese Roll in LCCD

Year Total Population in LCCD 95% of the Total Population Total Demand Annually
2021 1,443 1,370 41,100
2022 1,414 1,343 40,290
2023 1,385 1,316 39,480
Source: Actual Survey

Table 4 shows the projected demand for cheese roll in LCCD in year 2021 up to

2023. As mentioned above, 95% of the total population of students, teachers and non-

teaching personnel in La Consolacion College of Daet are purchasing and eats cheese

roll.
 E. Supply

Table 5

Supply Analysis for Snacks

Name of Competitors Plates Sold Monthly Total Supply Annually

Shakey’s Date 1,200 14,400
Source: Personal Interview

Table 6 presents the supply analysis for snack of the mentioned direct competitor

here in Daet, Camarines Norte.

Table 6

Projected Supply for Plates Sold in Shakey’s Daet

Year Plates Sold Monthly Total Supply Annually

2021 1,200 14,400
2022 1,440 17,280
2023 1,728 20,736
2024 2,074 24,888
2025 2489 29,868
Source: Actual Survey

Table 6 interprets the projected supply for Rollinguu Veggiess for the upcoming

year 2020 to 2025. Based from the gathered survey data, the average increase of 20%.

The total supply annually was computed by multiplying the plates serve sold monthly by

12 months.

Table 7

Demand and Supply Gap in LCCD

Year Total Demand Total Supply Gap Market Share (%)

2021 41,100 14,400 26,700 95.9%
2022 40,290 17,280 23,010 122.4%
2023 39,480 20,736 18,744 165.3%

Table 7 interprets the demand and supply gap for Rollinguu Veggiess and market shares.

To get the gap, subtract the total supply from the total demand. The market shares are

computed by dividing the product capacity for Rollinguu Veggiess to the gap and

multiply it by 100.

F. Risk

Risk is always present whenever proponents go in a business venture. Proponents must

ensure the safety of its product and business to avoid, prevent, or lessen threats before it

turns out to be a huge problem that will cause damage or harm to the business and to its

future. The proponents identify the risk factors during their product implementation and

its corresponding solutions.

Table 8
 Risk

Possible Risks Solutions

Spoilage of Product Proponents will produce batch of products

depending on the number of consumers

every day. Also, the proponents will sell

the products outside the school.

Spoilage of Raw Materials Proponents will conduct a proper storage

and sanitation to prevent spoilage. The

proponents will also, aim for business

agreement with possible suppliers of raw

materials.

CHAPTER VII

MARKETING STRATEGY

A. Sales Strategy

The proponents agreed to market the proposed product through the use of social

media platforms and selling inside the campus. The proponents will post the product

through their personal accounts or group page in different social media platform such as

Facebook, Twitter and Instagram. The proponents will also sell inside the campus starting

from 8 o’clock to 10 o’clock in the morning and 1 o’clock to 4 o’clock in the afternoon.
 Additionally, the proponents agreed to sell during school events to maximize the selling

capacity.

B. Distribution Channel

The proposed product will be distributed from the producer directly to the intermediary

which is the canteen of La Consolacion College of Daet up to the consumers which are

the students, teachers and non-teaching personnel of La Consolacion College of Daet.

Producer: Intermediary: Consumer:

Rollinguu Veggiees La Consolacion La Consolacion College of
College of Daet Daet students, teachers, and
non-teaching personnel

Figure 3.

Distribution Channel

The figure shows the distribution channel of how the producer will distribute to the

intermediary up to the consumers.

C. Advertising and Promotion

The proponents agreed during the first initial period of operation will have a free

tasting sample. Additionally, the proponents will use the social media platform for online

advertisement and promotion since consumers are spending most of their time using the

social media.
D. Pricing and Pricing Policy
 ANNEX X X
COMPUTATION FOR SELLING PRICE

X
Variable Cost
Raw Materials 79,836.00
Freight In 1,920.00
Packaging and Labeling 65,702.40
Direct Labor 24,000.00
Total Variable Manufacturing Cost ₱ 171,458.40

Fixed Cost
Overhead Cost 28,193.66
Total Fixed Manufacturing Cost ₱ 28,193.66

Unit Cost = VC + FC
Units Produced

= ₱132,621.60 + ₱24,957.26
14,400

= 199,652.06
14,400.00

Unit Cost ₱ 13.86

Mark-up on on percentage 95%
Mark-up on cost 13.17
Selling Price ₱ 27.04
₱ 30.00

CHAPTER VIII
 PRODUCTION PLAN

A. Production Process

1. Preparing the raw materials or 2. Wash the vegetables and peel the skin
ingredients and kitchen supplies of it using a kitchen peeler.

3. After steaming, separate the vegetables using

4. Using a steamer, steam the vegetables in a
bowls then use a kitchen smasher or fork to
span of 20 – 30 minutes in a medium heat.
smash it manually until it turns into a puree.

5. Add 1 and a half tablespoon sugar using measuring

spoons in every mixture. Before mixing, make sure 6. Add 1 and a half tablespoon of powdered
of add a little bit of oil in your gloves to prevent (choice) milk using measuring spoons in
every mixture then mix again.
7. Add 2 cups of all purpose flour into the 8. Mix it until your desired consistency of
mixture to bind it with each other. mixture.

10. On the other side, slice your cheese into

thick slices.
9. After mixing, crack five eggs in a mixing
bowl then prepare a plate for the
breadcrumbs..

11. Grab your desired size of the mixture and form it into a
ball. Press it with your thumb and put your cheese inside of
it then roll it.
 13. Heat your stove and get a pan
12. Dip the roll into the beaten eggs with a deep bottom and put oil until
then roll it against the breadcrumbs it reached its normal measurement
until its completely covered. for deep frying.

15. Let the rolls sit into a strainer for

14. After five to seven minutes, you
drying. After a minute, you can
can put your rolls into the pan. Wait
transfer it to your desired plate or
four to five minutes until its
packaging.
completely cooked.

B. Production Schedule
 Activity Day Officer Time
Purchasing of Raw Saturday Production Officer and Marketing 9:00 am – 4:00 pm

Materials Officer
Production of the Product Monday – Friday Production Officer 7:00 am – 4:00 pm
Selling of the Product Monday – Friday Manager and Marketing Officer, 8:00 am to 4:00 pm

Finance and Production Officer

Cleaning of the Working Monday – Friday Manager and Marketing Officer, After Closing Time

Area Finance and Production Officer

Handling of the Finances Monday – Friday Finance Officer After Closing Time

C. Plant Layout
Legends:

Green – Sink

Gray – Gas Range

Burnt Sienna – Table

Mahogany – Cabinet

Salmon Pink – Refrigerator

D. Plant Location
Legend:

La Consolacion College of Daet

Production Area

IX. Financial Plan

 A. Financial Assumption

1. Production Data

a. Price of raw materials is estimated to increase by 3% and quantity is estimated

to increase by 10% annually.

b. All Purchases are made on cash basis

c. Freight in will remain constant during the first 3 years of operation.

d. Cost of packaging and labeling is constant during the first 3 years and volume

is estimated to increase by 10% annually.

e. Direct Labor will be constant in two years, and will increase by 10% in 2021,

2. Sales Data

a. Sales are on cash basis.

b. All Units sold are expected to increase by 5% annually.

c. Selling price is P 20.00 for every cup during the first year of operation but will

increase by 5% annually.

3. Operating Expense

a. Salaries and Wages of manager, finance and marketing officers will remain

constant for two years, and will increase by 10% in 2023

b. Rent expense will remain constant during the first 3 years

c. Office supplies expense constant for two years, and will increase by 3% in 2023
 d. Sanitation expense will increase in price by 3% annually.

e. Transportation expense will remain constant for 3 years.

f. The cost of kitchen supplies is estimated to increase by 3% annually while some

are expected to be incurred only during first year annually.

g. Assets having minimal value are treated as expense at the first.

WORKING CAPITAL
Raw Materials 6,653.00

Freight In 160.00

Direct Labor 2,000.00

Salaries and Wages 6,000.00

Overhead Cost 28,193.66

Transportation Expense 490.00

Office Supplies 2,112.00

Sanitation Expense 792.00 46,400.66

PRE-OPERATIONAL EXPENSES

Rent Expense 1,000.00

Licenses and Permits 4,315.00

Advertising and Promotion 299.00 5,614.00

CONTINGENCY FUND (5% of A
and B)

A. Working Capital 2,320.03

B. Pre-Operational Expense 280.70 2,600.73

₱
TOTAL PROJECT COST   54,615.39

PARTNERS CONTRIBUTION

Proponent 1 13,653.85

Proponent 2 13,653.85

Proponent 3 13,653.85

Proponent 4 13,653.85
TOTAL CAPITAL ₱
REQUIREMENTS 54,615.39
B. Capital RequirementsX
 C. Financial StatementXROLLINGUU VEGGIESS
D. PROJECTED INCOME STATEMENT
E. for the year 2021-2023
F. G. H. I.
J. K. 2021 L. 2022 M. 2023
O. ₱ P. ₱ Q. ₱
432,000.0 498,960 576,298.
N. Net Sales 0 .00 80
R. Cost of Goods
Sold S. T. U.
X. Y.
W. 163,347 185,073.
V. Raw Materials 79,836.00 .78 04
BB.
AA. 1,920.0 CC.
Z. Freight-in 1,920.00 0 1,920.00
FF. GG.
DD. Direct EE. 24,000. 24,000.0
Labor 24,000.00 00 0
II. JJ. KK.
HH. Factory 118,021.3 108,292 118,608.
Overhead 7 .88 74
MM. NN. OO.
LL. Total Cost 223,777.3 297,560 329,601.
of Goods Sold 7 .66 78
QQ. RR. SS.
208,222.6 201,399 246,697.
PP.Gross Profit 3 .34 02
TT. UU. VV. WW.
XX. Operating
Expenses YY. ZZ. AAA.
DDD. EEE.
BBB. Salaries and CCC. 72,000. 79,200.0
Wages 72,000.00 00 0
HHH.
FFF. Office GGG. 2,112.0 III.
Supplies 2,207.00 0 2,175.36
LLL.
JJJ.Transportation KKK. 4,260.0 MMM.
Expenses 4,320.00 0 4,260.00
NNN. Sanitation OOO. PPP. QQQ.
Expense 792.00 815.76 840.23
TTT.
RRR. Licenses SSS. 1,815.0 UUU.
and Permits 4,315.00 0 1,815.00
VVV. Miscellaneo WWW. XXX. YYY.
 us Expense 590.00
ZZZ. Advertising BBBB.
and Promotion AAAA. 3,588.0 CCCC.
Expense 3,588.00 0 3,588.00
DDDD. Total FFFF. GGGG.
Operating EEEE. 84,590. 91,878.5
Expense 87,812.00 76 9
HHHH. Net IIII. JJJJ. KKKK.
Income before 120,410.6 116,808 154,818.
Income Tax 3 .58 43
NNNN. OOOO.
LLLL. Income Tax MMMM. 35,042. 46,445.5
Expense (30%) 36,123.19 57 3
RRRR. SSSS.
₱ ₱
PPPP. Net QQQQ. ₱ 81,766. 108,372.
Income after Tax 84,287.44 01 90
TTTT.

XROLLINGUU VEGGIES

PROJECTED STATEMENT OF CASH FLOW

for the year 2021-2023

  Pre- Operational 2021 2022 2023

Cash Inflow
Cash Received from
sales   432,000.00 498,960.00 576,298.80

Partner's Investment 54,615.39      

Total Cash Inflow 54,615.39 432,000.00 498,960.00 576,298.80

Cash Outflow

Kitchen Equipment 18,865.00

Tables and Chairs -

Raw Materials 79,836.00 163,347.78 185,073.04

Direct Labor 24,000.00 24,000.00 24,000.00

Packaging and Labeling 65,702.40 72,272.64 79,499.90

Rent Expenses 12,000.00 12,000.00 12,000.00

Transportation
Expense 4,320.00 4,260.00 4,260.00
Utilities Expense 20,291.47 22,990.24 26,047.94

Freight-in 1,920.00 1,920.00 1,920.00

Kitchen Supplies
Expense 1,162.50 1,030.00 1,060.90
Sanitation Supplies
Expense 792.00 815.76 840.23

Office Supplies Expense 2,207.00 2,112.00 2,175.36

Salaries and Wages 72,000.00 72,000.00 79,200.00

Advertising and
Promotion Expense 3,588.00 3,588.00 3,588.00

Licenses and Permits 4,315.00 1,815.00 1,815.00

Miscellaneous Expense 590.00

Income Tax Expense 36,123.19 35,042.57

Partner's Withdrawal     - -

Total Cash Outflow 23,770.00 287,819.37 418,274.61 456,522.95

Net Cash Inflow 30,845.39 144,180.63 80,685.39 119,775.85

Cash Balance,
Beginning   30,845.39 175,026.02 255,711.41
₱ ₱ ₱ ₱
Cash Balance, Ending 30,845.39 175,026.02 255,711.41 375,487.26

ROLLINGUU VEGGIESS

PROJECTED STATEMENT OF FINACIAL POSITION

for the year 2021-2023
  2021 2022 2023
ASSETS

Cash 175,026.02 255,711.41 375,487.26

₱ ₱ ₱
Total Assets 175,026.02 255,711.41 375,487.26
 LIABILITIES AND
EQUITIES

Income Tax Payable 36,123.19 35,042.57 46,445.53

₱ ₱ ₱
Total Liabilities 36,123.19 35,042.57 46,445.53

EQUITY

Partners' Capital 54,615.39 138,902.83 220,668.83

Net Income 84,287.44 81,766.01 108,372.90

Total Equities 138,902.83 220,668.83 329,041.73

Total Liabilities and ₱ ₱ ₱
Equities 175,026.02 255,711.41 375,487.26

UUUU. Financial Analysis

A. CURRENT RATIO : Current Assets

Current Liabilities

Year Current Assets Current Liabilities Current Ratio

175 36
2021 4.845253826 : 1
,026.02 ,123.19
255 35
2022 7.297163976 : 1
,711.41 ,042.57
375 46
2023 8.084465342 : 1
,487.26 ,445.53
Average Net
XB. RETURN ON INVESTMENT : Income
Investment

YEAR NET INCOME

2021 120,410.63

2022 116,808.58

2023 154,818.43
TOTAL
 392,037.63

Average 130,679.21

Return on Investment
= 130,679.21
54,615.39
2.39271777
= 2
100%
Return on Investment 2.39271777
= 2
2.39%

PAYBACK
C.
PERIOD

A = Year (with last

Where: negative balance)
B = Cumulative cash at
Year A
C = Cash flow after
Year A

CUMMULATIVE CASH
YEAR CASH FLOW FLOW

0 54,615.39

1 144,180.63 89,565.24
-
2 80,685.39 8,879.85

3 119,775.85 128,655.70

Payback
Period = 0+ 54,615.39

144,180.63

Payback Period
= 0+ 0.38
 Payback Period 4 months and 19
= days
X

Payback period shows the length of time required by the project to return its initial capital

cost invested by the proponents. In the case of Rollinguu Veggiess, it would only take 1

month and 17 days to recover its capital invested.

NET PROFIT
XD. MARGIN=

NET INCOME
YEAR BEFORE TAX SALES

2021 120,410.63 432,000.00

2021 116,808.58 498,960.00

2023 154,818.43 576,298.80

1,
TOTAL 392,037.63 507,258.80

AVERAGE 130,679.21 502,419.60

Net Profit
Margin = 130,679.21

502,419.60

Net Profit Margin = 0.260099748

Net Profit Margin = 26.01%

The proposed business is projected to have an average net profit margin of 81.78% for

the 3 years of operation from 2021 to 2022. This means that for every one peso of

average net sales, the proposed business is expected to realize almost centavos.

X. Conclusion

The proponents of Rollinguu Veggiess concluded that the proposed business will

be feasible and to be implemented in the month of February of year 2021. The aim of this

business is to make a cheese roll that has three varieties of vegetable flavor such as

Carrots, Squash and Potatoes. The total cost of the said project is ₱54,615.39 and this will

be recovered after 4 months and 19 days.

ANNEXES
 A. Articles of General partnership

Know all men by these presents:

That we, Elizabeth Kaitleen C. Cootauco, Drexel M. Dasco, Rosemarie R. Quisel,

and Nelson Angelo R. Rayela, most of legal ages and all residents of Daet, Mercedes and

Basud, Camarines Norte have voluntarily covenanted to establish a partnership effective

as to date of this contract, in accordance with the provisions of existing laws.

And we hereby certify:

1. That all names, surnames and address of the respective partners are as

follows:

Name

Dasco, Drexel M. Basud Camarines Norte

Cootauco, Elizabeth Kaitleen C. Basud Camarines Norte

Quisel, Rosemarie R. Mercedes Camarines Norte

Rayela, Nelson Angelo R. Daet Camarines Norte

2. That the name of the partnership shall be Rollinguu D’ Veggiess and it shall

exist until the said date.

3. That the capital of the partnership shall be measured under the Philippine

currency contributed by the partners.

4. That the capital of the partnership shall be ₱54,615.39

Third: That the amount of total cost will be raised through partners personal

contribution broken down as follows:

Name Contribution

Cootauco, Elizabeth Kaitleen C. ₱ 13,653.85

Dasco, Drexel M. ₱ 13,653.85

Quisel, Rosemarie R. ₱ 13,653.85

Rayela, Nelson Angelo R. ₱ 13,653.85

5. That the purpose for which the partnership shall be estimated as follows:

 Gain reasonable profit

 Serve quality and affordable crunchy shanghai that is healthy and

cheap.

 Help the partners improve their entrepreneurial skills.

 To satisfy customers by selling nutritious food.

 Develop the proponents’ skills in handling a business.

 In witness whereof, we hereby affixed our signature this 8th of January, at Daet,

Camarines Norte, Region V (Bicol), Philippines.

Name Signature

Cootauco, Elizabeth Kaitleen C.

Dasco, Drexel M.

Quisel, Rosemarie R.

Rayela, Nelson Angelo R.

WITNESSES:
Subscribed and sworn before me, Notary Public in the Province of Camarines Norte of
the date place above written, personally come and appeared the following persons:
Elizabeth Kaitleen C. Cootauco, Drexel M. Dasco, Rosemarie R. Quisel and Nelson
Angelo R. Rayela with the Community Tax Certificate No.
Issued on_________, and TIN________, Community Tax Certificate No.________
Issued on_________, and TIN________, Community Tax Certificate No.________
Issued on_________, and TIN________, Community Tax Certificate No.________
Issued on_________, and TIN________, Community Tax Certificate No.________

Known to me and be the same persons who extended the foregoing ARTICLES OF
GENERAL PARTNERSHIP, and sworn before me their free and voluntary act and deed.
Notary Public ________________
Until December_______________
PT R ________________
Date Issue ________________
Place of Issue _______________
Page No. _______________
Book No. _______________
Series of ________

B. Packaging
C. Labelling
D. Surveying Analysis
 E. Summary of Survey Result

The number of respondents is 255, it consists from the population of students from

different levels, teachers and non-teaching personnel. The age ranges from 7 years old to

27 years old. 94.9% answered Yes in eating cheese roll while 5.1% answered No. 49.44%

answered 10 – 15 cheese rolls have consumer annually while the lowest answer is None.

In terms of eating vegetables, 90.6% answered Yes while 9.4% answered No. In the

question of asking of the product patronization, 89.4% answered Yes while 10.6%

answered No. Lastly, in the fillings prefer, the highest choice is the potato which consists

of 82.4%. The squash gains 29.8% while carrots have 29%.

 ANNEX F
COMPENSATION AND ALLOWANCE
F. Compensation Allowance

Position
Monthly 2021 2022 2023

Manager 2,000.00 24,000.00 24,000.00 26,400.00

Finance Officer 2,000.00 24,000.00 24,000.00 26,400.00

Marketing Officer 2,000.00 24,000.00 24,000.00 26,400.00

₱ ₱ ₱ ₱
TOTAL 6,000.00 72,000.00 72,000.00 79,200.00
X

X
 ANNEXES
RAW MATERIALS

Note: 3% increase in price and 10% increase in production

annually.
Uni
Raw Materials Quantity t Unit Cost Daily Cost Monthly Cost Annual Cost(2021)

Potatoes 1 Kl 80.00 80.00 1,600.00 19,200.00

Carrots 1 Kl 125.00 125.00 2,500.00 30,000.00

Squash 1 Kl 80.00 80.00 1,600.00 19,200.00

Eggs 5 pcs 7.00 35.00 700.00 8,400.00

Breadcrumbs 0.23 kg 55.00 12.65 253.00 3,036.00

All Purpose Flour 1 Kl 48.00 48.00 960.00 11,520.00

Eden Cheese 0.165 Kg 58.00 9.57 191.40 2,296.80

Alaska Powdered Milk 0.3 Kg 35.00 10.50 210.00 2,520.00

White Sugar 1 Kl 64.00 64.00 1,280.00 15,360.00

Cooking Oil 1 L 136.00 136.00 2,720.00 32,640.00

TOTAL       ₱ 332.65 ₱ ₱ 79,836.00
 6,653.00
G. Raw Materials

ANNEXES
RAW MATERIALS

Note: 3% increase in price and 10% increase in production

annually.
Raw Materials Quantity Unit Unit Cost Daily Cost Monthly Cost Annual Cost(2022)

Potaoes 1.1 Kg 82.40 90.64 1,812.80 21,753.60

Carrots 1.1 Kg 128.75 141.63 2,832.50 33,990.00

Squash 1.10 Kg 82.40 90.64 1,812.80 21,753.60

Eggs 5.50 pcs 7.21 39.66 793.10 9,517.20

Breadcrumbs 0.253 Kg 56.65 14.33 286.65 3,439.79

All Purpose Flour 1.1 Kl 49.44 54.38 1,087.68 13,052.16

Eden Cheese 0.1815 Kg 59.74 10.84 216.86 2,602.27

Alaska Powdered Milk 0.33 Kg 36.05 11.90 237.93 2,855.16

White Sugar 1.1 Kl 65.92 72.51 1,450.24 17,402.88

Cooking Oil 1.1 L 140.08 154.09 36,981.12
 3,081.76
TOTAL       ₱ 680.62 ₱ 13,612.32 ₱ 163,347.78
X

ANNEXES
RAW MATERIALS

Note: 3% increase in price and 10% increase in production

annually.
Raw Materials Quantity Unit Unit Cost Daily Cost Monthly Cost Annual Cost(2023)

Potaoes 1.21 Kg 84.87 102.70 2,053.90 24,646.83

Carrots 1.21 Kg 132.61 160.46 3,209.22 38,510.67

Squash 1.21 Kg 84.87 102.70 2,053.90 24,646.83

Eggs 6.05 pcs 7.43 44.93 898.58 10,782.99

Breadcrumbs 0.2783 Kg 58.35 16.24 324.77 3,897.28

All Purpose Flour 1.21 Kl 50.92 61.62 1,232.34 14,788.10

Eden Cheese 0.19965 Kg 61.53 12.28 245.70 2,948.38

Alaska Powdered Milk 0.363 Kg 37.13 13.48 3,234.90
 269.57

White Sugar 1.21 Kl 67.90 82.16 1,643.12 19,717.46

Cooking Oil 1.21 L 144.28 174.58 3,491.63 41,899.61

TOTAL       ₱ 771.14 ₱ 15,422.75 ₱ 185,073.04
X

H. Freight In

ANNEX H
FREIGHT IN

Note: Freight in will remain constant during the first 3 years.

 Particular Monthly 2021 2022 2023
Freight In 160.00 1,920.00 1,920.00 1,920.00
TOTAL 160.00 1,920.00 1,920.00 1,920.00

Note: Minimum fare= ₱ 10.00

Fare for 1 person back and forth= ₱
20.00
No. of marketing days =2 days in every week (4)
₱ 20.00 x 2 x 4 x 12= ₱ 1,920.00
annually
X
 I. Factory Overhead

XANNEX I
FACTORY OVERHEAD

Particulars 2021 2022 2023

Packaging and Labeling 65,702.40 72,272.64 79,499.90

Rent Expense 12,000.00 12,000.00 12,000.00

Utilities Expense 20,291.47 22,990.24 26,047.94

Kitchen Supplies
Expense 1,162.50 1,030.00 1,060.90

Kitchen Equipment 18,865.00 - -

Tables and Chairs   - -
₱ ₱ ₱
TOTAL 118,021.37 108,292.88 118,608.74

J. Rent Expense

ANNEX J
RENT EXPENSE

Note: Rent expense will remain constant during the first three years
Note: Rent expense for cart will be charged on Operating Expenses
 Particular Monthly 2021 2022 2023
Production 1,000.00 12,000.00 12,000.00 12,000.00
TOTAL ₱ 1,000.00 ₱ 12,000.00 ₱ 12,000.00 ₱ 12,000.00
 ANNEX K
TRANSPORTATION EXPENSE

Note: Transportation expense will remain constant

for 3 years.
Note: Fare of 2 persons for buying equipment only apply for the first
year of operation.
Note: Fare of 1 person for applying license and permits 5 times for the first year and
4 times for the next 2 years.
Person Cost per Times per Pre-
Fare s person year operational 2021 2022 2023
Office
Supplies 1 20 1 20.00 20.00 20.00 20.00
Sanitary
Supplies 1 20 1 20.00 20.00 20.00 20.00
Kitchen
Supplies 1 20 1 20.00 20.00 20.00 20.00
Utilities 1 20 6
Supplies 40.00 120.00 120.00 120.00
Kitchen
equipment 2 20 1 40.00 40.00
Applying
licenses 1 20 5 100.00 100.00 80.00 80.00

LCCD 1 20 200 250.00 4,000.00 4,000.00 4,000.00

₱ ₱ ₱ ₱
TOTAL       490.00 4,320.00 4,260.00 4,260.00
K. Transportation Expense

L. Office Supply ExpenseX

XANNEX L

OFFICE SUPPLIES EXPENSE

Note: Price of supplies will constant during the first 2 years and will increase by 3% on the
third year of operation
Note: Official receipt is 50 pieces
per booklet.
Particulars Quantity Unit Cost 2021
Calculator 1 95.00 95.00
Ball pen 6 5.00 30.00
Pencil 3 6.00 18.00
Record book 2 35.00 70.00
Yellow paper 3 18.00 54.00
Folder 12 5.00 60.00
Scissors 2 15.00 30.00
BIR Official Receipt 25 72.00 1,800.00
Journal 1 25.00 25.00
Ledger 1 25.00 25.00
TOTAL 2,207.00

XANNEX L
OFFICE SUPPLIES EXPENSE

Note: Price of supplies will constant during the first 2 years and will increase by 3% on the
third year of operation
Note: Official receipt is 50 pieces
per booklet.
Particulars Quantity Unit Cost 2022
Calculator -
Ball pen 6 5.00 30.00
Pencil 3 6.00 18.00
Record book 2 35.00 70.00
Yellow paper 3 18.00 54.00
Folder 12 5.00 60.00
Scissors 2 15.00 30.00
BIR Official Receipt 25 72.00 1,800.00
Journal 1 25.00 25.00
Ledger 1 25.00 25.00
TOTAL 2,112.00
 ANNEX L

OFFICE SUPPLIES EXPENSE

Note: Price of supplies will constant during the first 2 years and will increase by 3% on the
third year of operation
Note: Official receipt is 50 pieces
per booklet.
Particulars Quantity Unit Cost 2023
Calculator -
Ball pen 6 5.15 30.90
Pencil 3 6.18 18.54
Record book 2 36.05 72.10
Yellow paper 3 18.54 55.62
Folder 12 5.15 61.80
Scissors 2 15.45 30.90
BIR Official Receipt 25 74.16 1,854.00
Journal 1 25.75 25.75
Ledger 1 25.75 25.75
TOTAL 2,175.36
X

ANNEX M
SANITARY EXPENSE

Note: Price of sanitary supplies will increase by 3% annually.

Particular Quantity Unit cost 2021
Soft Broom 1 45.00 45.00
Broom Stick 1 15.00 15.00
Trash Can 2 60.00 120.00
Dust Pan 1 35.00 35.00
Dishwashing Liquid 24 18.00 432.00
Sponge 12 10.00 120.00
Hand Towel 5 5.00 25.00
TOTAL ₱ 792.00
M. Sanitary Expense
 XANNEX M
SANITARY EXPENSE

Note: Price of sanitary supplies will increase by 3% annually.

Particular Quantity Unit cost 2022
Soft Broom 1 46.35 46.35
Broom Stick 1 15.45 15.45
Trash Can 2 61.80 123.60
Dust Pan 1 36.05 36.05
Dishwashing Liquid 24 18.54 444.96
Sponge 12 10.30 123.60
Hand Towel 5 5.15 25.75
TOTAL ₱ 815.76

XANNEX M

SANITARY EXPENSE

Note: Price of sanitary supplies will increase by 3% annually.

Particular Quantity Unit cost 2023
Soft Broom 1 47.74 47.74
Broom Stick 1 15.91 15.91
Trash Can 2 63.65 127.31
Dust Pan 1 37.13 37.13
Dishwashing Liquid 24 19.10 458.31
Sponge 12 10.61 127.31
Hand Towel 5 5.30 26.52
TOTAL ₱ 840.23

X
X

ANNEX N
KITCHEN SUPPLIES EXPENSE

Note: The cost of kitchen supplies is estimated to increase by 3% annually

while some are expected to be incurred only during first year
annually.
Particular Quantity Unit Cost 2021
Measuring Spoon 3 10.00 30.00
Measuring Cups 3 12.50 37.50
Mixing Bowl 3 100.00 300.00
Stainless Strainer 1 85.00 85.00
Chopping Board 1 40.00 40.00
Knife 1 30.00 30.00
Pot Holder 3 5.00 15.00
Hair Net 3 15.00 45.00
Apron 3 35.00 105.00
Container 3 150.00 450.00
Thong 1 25.00 25.00
TOTAL ₱ 1,162.50
N. Kitchen Supplies Expense

XANNEX N

KITCHEN SUPPLIES EXPENSE

Note: The cost of kitchen supplies is estimated to increase by 3% annually

while some are expected to be incurred only during first year
annually.
Particular Quantity Unit Cost 2022
Measuring Spoon -
Measuring Cups -
Mixing Bowl 3 103.00 309.00
Stainless Strainer 1 87.55 87.55
Chopping Board -
Knife -
Pot Holder 3 5.15 15.45
Hair Net 3 15.45 46.35
Apron 3 36.05 108.15
Container 3 154.50 463.50
Thong     -
TOTAL ₱ 1,030.00
 ANNEX N

KITCHEN SUPPLIES EXPENSE

Note: The cost of kitchen supplies is estimated to increase by 3% annually

while some are expected to be incurred only during first year
annually.
Particular Quantity Unit Cost 2023
Measuring Spoon - -
Measuring Cups - -
Mixing Bowl 3 106.09 318.27
Stainless Strainer 1 90.18 90.18
Chopping Board - -
Knife - -
Pot Holder 3 5.30 15.91
Hair Net 3 15.91 47.74
Apron 3 37.13 111.39
Container 3 159.14 477.41
Thong   - -
TOTAL ₱ 1,060.90

O. Direct Labor

ANNEX O
DIRECT LABOR

Note: Direct Labor will increase by 10% in 2021.

Note: Direct Labor will be constant in two years.
Position Daily Monthly 2021 2022 2023
Manager and - - - - -
Marketing Officer - - - - -
Finance Officer - - - - -
Production Officer 100.00 2,000.00 24,000.00 24,000.00 24,000.00
TOTAL ₱ 100.00 ₱ 2,000.00 ₱ 24,000.00 ₱ 24,000.00 ₱ 24,000.00

P. Licenses and Permits

 ANNEX P
LICENSES AND PERMITS

Note: Constant for 3 years SEC registration which is valid for 5 years.
Particular 2019 2020 2021
Community Tax
Certificate 50.00 50.00 50.00

Barangay Clearance 165.00 165.00 165.00

Fire Safety Clearance 500.00 500.00 500.00

Sanitary Permit 100.00 100.00 100.00

BIR Registration 500.00 500.00 500.00

Mayor's Permit 500.00 500.00 500.00

SEC 2,500.00 - -
₱ ₱ ₱
TOTAL 4,315.00 1,815.00 1,815.00
X

Q. Kitchen Equipment

ANNEX Q
KITCHEN EQUIPMENT

Note: Using straight line method

Quantity Quantity Unit Cost Total Cost
Refrigerator 1 8,870.00 8,870.00
Ranger Burner, 2 - cooker 1 9,995.00 9,995.00
TOTAL   ₱ 18,865.00 ₱ 18,865.00

ANNEX R
PACKAGING AND LABELING

Note: Price of packaging and labeling is constant during

the first 3 years
of operation and volume is estimated to increase by 10%
annually
Quantit Uni
Particular y t Unit Cost Total Cost Monthly Cost 2021
Spaghetti Paper
Meal Box 116 Pcs 1.86 215.76 4,315.20 51,782.40

Prints 116 Pcs 0.50 58.00 1,160.00 13,920.00

TOTAL       273.76 5,475.20 65,702.40

R. Packaging and Labelling

Note: Price of packaging and labeling is constant during the first

3 years
of operation and volume is estimated to increase by 10%
annually
Monthly
Particular Quantity Unit Unit Cost Total Cost Cost 2022
Spaghetti Paper Meal
Box 127.6 Pcs 1.86 237.34 4,746.72 56,960.64

Prints 127.6 Pcs 0.50 63.80 1,276.00 15,312.00

TOTAL       301.14 6,022.72 72,272.64

X

Note: Price of packaging and labeling is constant during the

 first 3 years
of operation and volume is estimated to increase by 10%
annually
Uni Monthly
Particular Quantity t Unit Cost Total Cost Cost 2023
Spaghetti Paper Meal
Box 140.36 Pcs 1.86 261.07 5,221.39 62,656.70

Prints 140.36 Pcs 0.50 70.18 1,403.60 16,843.20

TOTAL       331.25 6,624.99 79,499.90

X

S. Demand Analysis Computation

Historical Demand for Cheese Roll in LCCD

Year Total Population in LCCD 95% of the Total Population Total Demand Annually
2018 1,492 1447 43,410
2019 1,473 1429 42,870
2020 1,295 1230 36,900

T. Supply Analysis Computation

U. Supply Analysis for Snacks

 Name of Competitors Plates Sold Monthly Total Supply Annually
Shakey’s Date 1,200 14,400

Projected Supply for Plates Sold in Shakey’s Daet

Year Plates Sold Monthly Total Supply Annually

2021 1,200 14,400
2022 1,440 17,280
2023 1,728 20,736
2024 2,074 24,888
2025 2489 29,868
Source: Actual Survey

ANNEX V
UTILITIES EXPENSE

Note: 10% increase in Electric Bill/kWh and 3% increase in Electric

Consumption
Monthly Monthly Electric
Particular Quantity Hour/Day Wattage kWh Bill Annual (2021)
Ranger Burner, 2 - 1,55 18,70
cooker 1 4.00 396.00 3.94 8.66 3.87
13 1,58
Refrigerator, 8 cu. Ft. 1 14.00 63.00 2.10 2.30 7.60
₱ ₱
TOTAL         1,690.96 20,291.47
Source: Visayan
Electric
U. Utilities Expense

Note: 10% increase in Electric Bill/kWh and 3% increase in Electric

Consumption
Monthly Monthly
Particular Quantity Hour/Day Wattage kWh Electric Bill Annual (2022)
Ranger Burner, 2 - 2
cooker 1 4.12 407.88 4.33 1,765.96 1,191.49

Refrigerator, 8 cu. Ft 1 14.42 64.89 2.31 149.90 1,798.75

₱ ₱
TOTAL         1,915.85 22,990.24
Source: Visayan
Electric

Note: 10% increase in Electric Bill/kWh and 3% increase in Electric

Consumption
Monthly Monthly
Particular Quantity Hour/Day Wattage kWh Electric Bill Annual (2023)
Ranger Burner, 2 - 2
cooker 1 4.24 420.12 4.76 2,000.83 4,009.95

Refrigerator, 8 cu. Ft 1 14.85 66.84 2.54 169.83 2,037.98

₱ ₱
TOTAL         2,170.66 26,047.94
Source: Visayan
Electric
X

X
 X

V. Advertising and Promotion Expense

ANNEX V
ADVERTISING AND PROMOTION EXPENSE

Note: Online Advertisement is an annual subscription with 299 monthly pay

Note: Advertising and promotion will remain constant for 3 years
Particular Monthly Subscription 2021 2022 2023
Online 299.0 3,588.0 3,588.0 3,588.0
Promotion 0 0 0 0
₱ ₱ ₱
TOTAL   3,588.00 3,588.00 3,588.00
Source: Taxumo.com, ph.zapmeta.com

W. Miscellaneous Expense

ANNEX W X
MISCELLANEOUS EXPENSE

Particular Quantity Unit Cost Total Cost

Fire Extinguisher 1 590.00 590.00
TOTAL     ₱ 590.00
 X. Computation for Selling Expense

ANNEX Y
SALES

Note: 10% increase in volume 5% increase in selling

price
Year Quantity Selling Price Sales
2021 14,400 30.00 ₱ 432,000.00
2022 15840 31.50 ₱ 498,960.00
2023 17424 33.08 ₱ 576,298.80
X

OVERHEAD COST
Note: Overhead cost is computed based on the first month pre-operation
Specification Cost
Packaging and Labeling 5,475.20
Rent 1,000.00
Utilities 1,690.96
Kitchen Supplies 1,162.50
Kitchen Equipment 18,865.00
 Tables and Chair -
TOTAL 28,193.66
X

CURRICULUM VITAE

CONTACT INFORMATION

NAME: COOTAUCO, Elizabeth Kaitleen C.

ADDRESS: St. Raphael Street, Basud, Camarines Norte

CELLPHONE NUMBER: 09517019211

EMAIL: [email protected]

PERSONAL INFORMATION
DATE OF BIRTH: July 12, 2000

PLACE OF BIRTH: Manila

CITIZENSHIP: Filipino
EDUCATIONAL ATTAINMENT
ELEMENTARY : Montessori Children’s House of Learning

JUNIOR HIGH SCHOOL: Chung Hua High School / La Consolacion – College Daet

SENIOR HIGH SCHOOL : La Consolacion College-Daet

CURRICULUM VITAE

CONTACT INFORMATION
NAME: DASCO, Drexel M.

ADDRESS: Plaridel, Basud, Camarines Norte

CELLPHONE NUMBER: 09461274033

EMAIL: [email protected]

PERSONAL INFORMATION
DATE OF BIRTH: December 31, 2002

PLACE OF BIRTH: Plaridel, Basud, Camarines Norte

CITIZENSHIP: Filipino
EDUCATIONAL ATTAINMENT

ELEMENTARY : Plaridel Elementary School

JUNIOR HIGH SCHOOL: San Felipe National High School

SENIOR HIGH SCHOOL : La Consolacion College-Daet

CURRICUUM VITAE

CONTACT INFORMATION
NAME: QUISEL, Rosemarie R.

ADDRESS: Road 1, San Roque, Mercedes Camarines Norte

CELLPHONE NUMBER: 09998646509

EMAIL: [email protected]

PERSONAL INFORMATION
DATE OF BIRTH: October 6, 2000
PLACE OF BIRTH: Nagbalaye, Sta. Catalina, Negros Oriental
CITIZENSHIP: Filipino
EDUCATIONAL ATTAINMENT
ELEMENTARY : Nagbalaye Elementary School

JUNIOR HIGH SCHOOL: Mercedes High School

SENIOR HIGH SCHOOL : La Consolacion College-Daet

CURRICULUM VITAE

CONTACT INFORMATION
NAME: RAYELA, Nelson R.

ADDRESS: Lag – on Holiday Homes, Camarines Norte

CELLPHONE NUMBER: N/A

EMAIL: [email protected]

PERSONAL INFORMATION
DATE OF BIRTH: November 19, 2002

PLACE OF BIRTH: Larap, Jose Panganiban, Camarines Norte

CITIZENSHIP: Filipino

EDUCATIONAL ATTAINMENT
ELEMENTARY : ICL School

JUNIOR HIGH SCHOOL: La Consolacion College-Daet

SENIOR HIGH SCHOOL : La Consolacion College-Daet