Early Christian College

OF ARTS AND TECHNOLOGY

R Mercado St, Macaiban, Poblacion, Santa Maria, 3022 Bulacan

Kusina de Italiano
(Filipino – Italiano Cuisine)

In partial fulfillment of
the requirements for the subject Business Simulation

Proponents:

Massalang, Kim Mikaela D.C

Merilo, Sharmaine G.

Nacion, Carla Mae O.

Vaje, Felix III

Proposed to:
Mdm Rhodora De Guzman

March, 2021
 Table of Contents

Introduction……………………………………………………………………..…………..…..1

Rationale………………………………………………………………………………..………2

Terms and Conditions…………………………………………………………………………..2

Product Costing…………………………………………………………………………………5

Executive Summary…………………………………………………………………………….8

Mission Statement……………………………………………………………...………8

Vision…………………………………………………………………………………..8

Goals…………………………………………………………………………………...8

Business Objectives……………………………………………………………………9

Keys to Success………………………………………………………………………..9

Business Model………………………………………………………………………..10

Environmental Analysis………………………………………………………………………..11

PESTEL Analysis…………………………………………………………………….. 12

SWOT Analysis………………………………………………………………………..13

Business Description……………………………………………………………………………14

Personal Requirement for Employees…………………………………………………..15

Organizational Plan……………………………………………………………………………17

Forms of Organization…………………………………………………………………17

Organizational Structure……………………………………………………………….18

Role of the Staffs………………………………………………………………………18

Proposed Salary………………………………………………………………………..20

Production Plan…………………………………………………………………………………21

Floor plan description………………………………………………………………….21

 Selling the Product…………………………………………………………………….21

Equipment Required…………………………………………………………………..22

Operational Plan……………………………………………………………………………….22

Suppliers………………………………………………………………………………23

Evaluation of Suppliers……………………………………………………………….25

Purchase Procedure…………………………………………………………………...25

Storage and Inventory Control System……………………………………………….26

Sales Procedure……………………………………………………………………….26

Function of Support System…………………………………………………………..27

Marketing Plan………………………………………………………………………………...28

Products and Price…………………………………………………………………….28

Availability of the competing product………………………………………………..29

Stage of Product in the market……………………………………………………….29

Place…………………………………………………………………………………..30

Promotion……………………………………………………………………………..31

People…………………………………………………………………………………32

Positioning…………………………………………………………………………….32

Financial Plan…………………………………………………………………………………33

Financial Projections………………………………………………………………….33

Proforma Income Statement…………………………………………………………..34

Proforma Cash Flow Statement……………………………………………………….35

Proforma Balance Sheet………………………………………………………………36

Financial Ratios……………………………………………………………………….37
 List of Figures

Figure 1. Organizational Structure………………………………………………………18

Figure 2. Floor Plan……………………………………………………………………...21

Figure 3. Sales Procedure………………………………………………………………..26

Figure 4. Menus of Kusina de Italiano…………………………………………………..29

Figure 5. Location of Kusina de Italiano………………………………………………...30

Figure 6. Flyers of Kusina de Italiano……………………………………………………31

List of Tables

Table 1. Product Costing…………………………………………………………………5

Table 2. Business Model…………………………………………………………………10

Table 3. SWOT Analysis…………………………………………………………………13

Table 4. Proposed Salary…………………………………………………………………20

Introduction

Kusina de Italiano will be serving fresh, healthful fare with all selections made from high
quality products italian products that came from with the suppliers of the restaurant. To keep
food costs down, the menu will be simple, yet creative with many interchangeable ingredients.
Foods will come from local suppliers whenever possible, with a preference for organically grown
products. 

Most of the menu will revolve around italian pasta and filipino meals and desserts that will
make the cravings of every customer satisfied. The business decided to create a local and
international menu in the Sta.Maria, Bulacan by bringing and innovating two types of meals of
two countries in one restaurant such as Italy and Philippines, it is a great advantage toward the
competitors in the town center since this is a rare type of restaurant since most of the competitors
are offering only one type of food such as breakfast, lunch, dinner and desserts. With the
different variety of foods on the menu of the restaurant, customers will have different choices to
pick what they will order. 

The purpose of the business is to give high quality services and to make the money of the
customers more worth it even if it's just a little amount of money.  The goal of the business is to
be well-known in terms of having a high quality of services, foods and budgetable menu and to
have branches in different regions of the Philippines. To  achieve the business goal, formulating
strategies from the competition analysis that contains the competition between business entities
and SWOT analysis that consists of the external and internal conditions of the business.

The business product is for everyone who wants to try new varieties of food in Italy and the
desired target market of the business are the children, teens, adults and elders. Selling in a place
where most of the target market is, will be a big advantage and opportunity to the business to
achieve business goals and objectives and to earn higher profit than expected.
 The owners of the business will ensure to maintain the good conditions of the business by
having skills and determination to operate the business, taking responsibilities seriously and
looking forward to expanding the business.

Rationale

In the town of Sta.Maria in the province of Bulacan, there are a lot of restaurants or food
businesses offering various dishes. Kusina de Italiano wanted to be unique out of all the
restaurants established that's why it decided to offer both Italian and Filipino dishes which have a
lot of advantages in the competition. Simple Filipino and Italian Foods were improved to more
eye-catching and mouth-melting ones that can meet the customers' interests.

The good quality food in Kusina de Italiano was because of the experiments done by the
professional cooks in the restaurant. The business offers not only one cuisine but two, Italian and
Filipino in one restaurant. However, dishes are worth the price despite the thought of having two
cuisines. Kusina de Italiano believes that the dishes and beverages will stir away the starving and
craving of the customers.

Kusina de Italiano ensured to always consider the customers' wants to be capable of

satisfying them as well as to provide quality and money worthy food. For the business to obtain
it, ingredients are well picked to achieve those delicious dishes. In terms of safety, ingredients
are handled with care and the production process is done properly with a clean production place.
Just like any businesses, Kusina de Italiano wanted to provide valuable foods to the customers
while earning enough profit to continuously operate until it became known in the market.

Terms and Conditions

1. APPLICABILITY
1.1 The following General Terms and Conditions apply on all Kusina de Italiano deals and
purchases. Prices are subject to adjustment without notice.
 1.2 The buyer specifically acknowledges the applicability of these General Terms and
Conditions when accepting a bid or placing an order.

1.3 All deviations from the terms and conditions are only applicable if they are verified in
writing by the management.

2. HIGH QUALITY
The restaurant promises that all of the items on the menu follow the concept's
requirements. If there are any grievances, management must be alerted straight away. As
soon as possible, necessary steps will be made.

3. OFFERS AND PRICES

3.1 Kusina de Italiano deals are without restriction, and Kusina de Italiano specifically
retains the right to change rates at any time, even in response to regulatory or other
regulations.

3.2 All rates are in Peso, inclusive of VAT.

3.3 The Services we offer allow you to search through Our Website and provide you with
customer service assistance.

3.4 All payments by credit card or debit card need to be authorized by the relevant card
issuer. We may also need to use extra security steps via Verified by Visa.

3.5 We may modify Our Terms or terminate use of Our Booking Services at any time by
giving notice of termination to you

CUSTOMER RESPONSIBILITIES
 In addition to the responsibilities noted above, it is your responsibility to provide complete
and accurate information at the time of booking.

ELIGIBLE USE
You confirm that you are of legal age to access and use Our Website and/or Our Booking
Services and of legal capacity to agree to Our Terms. You are not eligible to use Our Booking
Services if you are under the age of 18.

4. CANCELLATIONS
4.1 Kusina de Italiano reserves the right to postpone or cancel an operation.
4.2 Kusina de Italiano will make every effort to find an appropriate alternative.

4.3 Always double-check if you have booked the right (number of) people before approving
your reservation.

4.4 Each and every purchase is final. Bookings paid for on the website cannot be canceled by
the purchaser and refunds claimed for any reason.

OUR SERVICES ARE FOR GENERAL INFORMATION ONLY

Nothing contained on Our Website or communicated any other way as part of Our Booking
Services constitutes, or is meant to constitute, advice, opinion or guidance of any kind.

5. MONEY TRANSFERS,BOOKING PROCESS & PAYMENT

5.1 VAT is used with all rates.

5.2 We accept Cash, Gcash, ATM, PayMaya, Credit Card as payment methods.

5.3 Your final booking will not be confirmed until your payment has been accepted.
INDEMNITY
You agree to defend and indemnify us from and against any claims, causes of action,
demands, recoveries, losses, damages, fines, penalties or other costs or expenses of any kind or
nature including but not limited to reasonable legal and accounting fees, that arise from or relate
to your use or misuse of, or access to Our Booking Services and otherwise from your violation of
Our Terms.

6. ADDITIONAL REQUIREMENTS

6.1 If any clause of these Terms and Conditions or any other arrangement with Kusina de
Italiano conflicts with any existing legal legislation, the provision in question will expire and be
replaced with a new equivalent stipulation admissible by statute as defined by Kusina de Italiano.

6.2 All deals with or signed by Kusina de Italiano are governed by the laws of the
Philippines. The Court of Philippines would have exclusive authority over all issues arising
directly or indirectly from these agreements.

Product Costing

Menu Item Cost of Item Menu Price Profit per Item

Classic Appetizers
Italian Grilled
Sausages ₱ 50 ₱75 ₱25
Olive and Focaccia
Basket with Balsamic ₱ 60 ₱ 75 ₱ 15
bread Dip
Prosciutto and ₱ 70
Ricotta Platter ₱ 95 ₱ 25
Smoked Salmon ₱ 90 ₱115 ₱ 25
Traditonal Pasta
Fettucini Al
Promodoro ₱ 70 ₱ 100 ₱ 30
 Spaghetti Alla ₱ 75 ₱ 105 ₱ 35
Putanesca
Spaghetti Cacio E ₱ 70 ₱ 115 ₱45
Pepe
Meat and Fish Classics
Pasta Amatriciana ₱ 80 ₱ 115 ₱35
Parmagiana Chicken  ₱ 70  ₱ 100  ₱ 30
Fish of the Day  ₱ 50  ₱ 100  ₱ 50
Angus Steak and  ₱ 90  ₱ 115  ₱ 25
Shrimp
Angus Fillet Mignon  ₱ 90  ₱ 115  ₱ 25
Pizza (Large)
Hawaiian Pizza ₱ 140 ₱ 215 ₱ 75
Ultimate Meat ₱ 160 ₱ 220 ₱ 60
Lovers Pizza
Shrimp and Clam ₱ 150 ₱ 230 ₱ 80
Pizza
All Cheese and ₱ 170 ₱ 230 ₱ 60
Pepperoni Pizza
Filipino Meal (for Family or 5 pax)
Pork Adobo ₱ 150 ₱ 200 ₱ 50
Filipino Pork in ₱ 160 ₱ 200 ₱ 50
Tamarind Soup
Pinakbet ₱ 130 ₱ 200 ₱ 70
Kare-kare ₱ 160 ₱ 200 ₱ 40
Pork Barbeque (per ₱ 15 ₱25 ₱ 10
stick)
Bulalo ₱ 190 ₱ 250 ₱ 60
Filipino Desserts
Halo-halo (good for ₱ 45 ₱ 65 ₱ 20
3)
Leche flan (1 ₱ 30 ₱ 65 ₱ 35
medium llaner)
Buko pie (per slice) ₱ 10 ₱ 15 ₱5
Buko pandan (per ₱ 30 ₱ 65 ₱ 35
tub)
Coffee Jelly (per tub) ₱ 30 ₱ 65 ₱ 35
Beverages (Coffee)
Black Coffee ₱ 10 ₱ 20 ₱ 10
 Coffee with Vanilla ₱ 15 ₱ 30 ₱ 15
Cold Brew Coffee ₱ 15 ₱ 30 ₱ 15
Iced Coffee ₱ 15 ₱ 30 ₱ 15
Cappuccino ₱ 25 ₱ 45 ₱ 20
Frappe
Chocolate ₱ 35 ₱ 100 ₱ 65
Vanilla ₱ 40 ₱ 100 ₱ 60
Extreme ₱ 60 ₱ 110 ₱ 50
Red Velvet ₱ 60 ₱ 110 ₱ 50
Hazelnut ₱ 50 ₱ 110 ₱ 60
Mocha ₱ 50 ₱ 110 ₱ 60
Nutella ₱ 60 ₱ 120 ₱ 60
Total Cost of Item = Total Menu Price = Total Profit per Item
2870 4385 = 1515
Table 1. Shows product costing of Kusina de Italiano

EXECUTIVE SUMMARY

Mission Statement

The Kusina de Italiano mission is to be a full service, Italian restaurant offering affordable,
high quality Italian cuisine inspired by authentic family recipes. We do this by recommending
add-on items that will enhance their dining experience.

We value the people who work for us. Quality employees make quality food and keep the
restaurant cleaner, give better service, and stay employed longer because they like working at
Kusina de Italiano We have found that friendly managers hire friendly crew people and friendly
crew people attract customers. Good treatment of our staff will be part of our success.

Vision 

 To bring joy to our clients through delectable, high-quality meals and an unforgettable
dining experience, all while working for the greater good of our workers, community, and
environment.
Goals

 Increase Monthly Net Restaurant Sales

 Our goal is to provide our customers with an entire dining and relaxing experience that
exceeds their expectations on every visit.
 Increase Daily Net Restaurant Sales
 Improve Employee Productivity
 Improve Customer Satisfaction
 Enhance Customer Service
 Reducing food waste 

Business Objectives

 To provide a Filipino – Italian quality foods and beverages.

 To add 5% percent of return in equity in the second year of operation.
 To expand into a number of outlets by year three, and sell the franchise to neighboring
municipalities and city of Bulacan, such as Pandi, Marilao, Bocaue and the city of San
Jose Del Monte.
 To expand our marketing and advertising efforts so as to attract clients from the whole of
Bulacan.
 To generate positive cash flow from operations, and at least 10 percent net profits to
sales.

Keys to Success

Being Mindful of our Customers and our Staff

Coinciding with our family values, we will treat both our customers and staff in a manner in
which we ourselves would want to be treated (or better!). Excellent product and service that will
build and maintain customer loyalty.

Gratitude

“An attitude of gratitude” which means making it a habit to express thankfulness and
appreciation in all parts of your life, on a regular basis, for both the big and small things alike
will always be shown to our customers, employees and vendors – because without their input,
service, labor and time, our business would not be here without them!

Our Service

Provide the warm and friendly service expected from a family-style restaurant creating an
informal, comfortable environment which will make the customers satisfied and want to return
again and again. Our commitment to continuous improvement and total quality services.

Business Model

Key Partners Key Activities Value Customer Customer

Proposition Relationships Segments
Social media Ensure quality
admin ingredients of Affordable prices Aware of special Students
used needs of elderly
Content creators Easilly accessible people Teenagers
Great customer location
Distribution service Personal contact Office workers
providers Relaxing
Attractive atmosphere Recognize Local
Suppliers of interior regular customers communities
goods and Variety of option
furnitures Free Wifi of food Feedback forms Foreigners

Beverages Fast delivery Everyday offers Responsiveness

company to issues
 Key Resources Channels

Good Flyers
management

Restaurant
Location

Qualified
employees

Furniture

Payment
equipments

Cost Structure Revenue Streams

Renting Food selling

Good and Raw material cost Delivery cost
Kitchen equipments Direct sale of products to customer
Labor cost of employees
Uniform cost
Table 2. Business Model of Kusina de Italiano

ENVIRONMENTAL ANALYSIS

PESTEL Analysis

Political
Political factors can have a significant impact on the business. Following the restrictions of
the healthy and safety regulations is the business top’s priority. From preparing the product,
serving the product and giving comfortable services. Kusina de Italiano and workers will handle
the responsibility of the food products that will be served in the restaurant.

Environmental 
Availability of natural resources is one of the relevant factors that affects the business.
Natural resources are really important for the business since the business had the modern forest
facilities inside of the restaurant to make the customers more comfortable to the ambience of the
restaurants. Natural resource scarcity can limit an organization's ability to produce and, as a
result, its output.

Social

Several social influences may have a positive or negative effect on the restaurant business.
People today are more health-conscious. As a result, they would choose fresh food to fast food.
This social aspect may have an effect on your restaurant's menu. To expand their customer base,
restaurants usually appeal to all types of customers, spicy or junk food lovers and organic food
lovers.

Technology

Pestle analysis is more complex when it comes to technology. Rapid technological innovation
and change would undoubtedly have an effect on your restaurant industry. When you're not in
the city, how do you run your small restaurant? Installing CCTV Cameras that you can monitor
from your cell phone helps you to keep a closer watch on your staff and other activities. A
manual registry is used by a small number of companies to manage restaurant accounts and other
associated activities. For too many choices and systems, there are many restaurant operations and
accounting software options, such as Toast POS and QuickBooks Online. If these systems are
used right, they will improve sales and profitability.

Economic

If the rate of inflation in the economy where your restaurant operates rises, the prices of the
ingredients will rise as well. As a result, menu costs will rise, and customers will be less likely to
buy food from a supermarket or go shopping outside.

Legal
The business needs to follow food quality laws. This includes the maintenance of the
cleanliness, sanitation, healthiness and safeness of preparing the product. The business must
maintain the restaurant and services that will be given to the customers. The workers must wear
hair nets, food face masks and gloves before handling any foods. If the business can’t maintain
proper compliance and hygiene of their workers, the business will shut down.
SWOT Analysis

Strength Weaknesses Opportunities Threats

A lot of food choices People who find Expanding or Competitors that have
in our menu. Kusina homemade foods are providing unique more experience in
de Italiano is the only much healthier than taste of foods and business.
restaurant that has restaurant foods. beverages.
two kinds of menu
that includes
international foods in
the Municipality of
Sta. Maria so that can
be a great strength for
the business.

Table 3. SWOT Analysis of Kusina de Italiano

Business Description

Kusina de Italiano is an Filipino- Italian restaurant started in the Municipality of Sta. Maria
Bulacan, Philippines specifically at 1474 Corazon, De Jesus, Poblacion. The company is owned
by a corporation. The owners are Ms. Carla Nacion, Ms. Kim Massalang, Ms. Sharmaine Merilo
and Mr. Felix Vaje.

The owners of Kusina de Italiano have an experiences in the business and marketing industry.
Their focus is to meet or exceed the customer expectations for an exceptional quality Italian-
Filipino food that is served and provided in a friendly manner. The company's location is very
favorable, providing high visibility and a large flow of customers.

Kusina de Italiano prices will not beat the competition. We are aware that we cannot compete
on price only. That is why we prefer to focus on assessing customer expectations, and our core
competencies, decide which expectations we can reasonably meet, then make sure to constantly
exceed them wholeheartedly. Thus, we will be able to maintain and increase the level of
customer satisfaction, as a strong foundation for future growth. The supplier for Kusina de
Italiano restaurant is the company of Italfood Distribution Incorporation The building of
Kusina de Italiano has 100 square meter lot and it is a one storey building.

The company will have a comprehensive marketing, advertising, and promotion campaign
that will maximize word-of-mouth marketing and will consist of radio, printed material,
billboards and discounts.

Financial analysis showed that the company will have both a positive cash flow and profit in
the first year. The expected return on equity in the first year is 29% that will be distributed
equally to the owner and investors.

Personal Requirement

Accountants

Job Description: Accountant responsibilities include auditing financial documents and

procedures, reconciling bank statements and calculating tax payments and returns. To be
successful in this role, you should have previous experience with bookkeeping and a flair for
spotting numerical mistakes.

Ultimately, you will provide us with accurate quantitative information on financial position,
liquidity and cash flows of our business, while ensuring we’re compliant with all tax regulations.

Job Requirements:
  Work experience as an Accountant
 Hands-on experience with accounting software like FreshBooks and QuickBooks
 Strong attention to detail and good analytical skills
 BSc in Accounting, Finance or relevant degree
 Additional certification (CPA or CMA) is a plus

Assistant Manager

Job Description: Assistant managers are necessary for any busy restaurant. They are second in
command but not less important. They support the manager in recruiting, help in programming,
supervise staff and stand in while the manager is out to business.

Job Requirements:

 Excellent people skills

 Cool under pressure

 May require a 2-4 year degree and/or experience

Executive Chef

Job Description: The executive chef is responsible for every aspect of the food that is prepared
and served. Behind the scenes of any fine dining kitchen, executive chefs are creating menus,
managing kitchen staff, and making sure that food leaving the kitchen is up to standards.

Job Requirements:

 Usually requires culinary degree and/or several years of experience

 Management skills

 Ability to work quickly and efficiently

  Highly organized

Assistant Cooks

Job Description: Assistant cooks work in casual and fine dining restaurants to ensure that the
chefs have ingredients in easy reach when they are creating the evening’s dinner. If a dish calls
for shredded cheese, the assistant cook will have it ready to go for the chef, guaranteeing that the
order gets out to the customer as quickly as possible. 

Job Requirements:

 Works well with others

 Fast learner

 Ability to work quickly and efficiently

Head waiter and waiter/ress

Job Description: A good waiter can make or break the customer experience. Responsible for
taking orders in a friendly manner, reporting orders to the kitchen, and calculating the bill,
servers play an essential role in any casual or fine dining restaurant.

Job Requirements:

 Excellent memory

 Excellent people skills

 Ability to work quickly and efficiently

Dishwasher
Job Description: Dishwashers, who are essential members of every restaurant team, are not only
responsible for ensuring the dishware is spotless, but they must also keep the kitchen tidy and
free of trash and dangerous clutter.

Job Requirements:

 Works well with others

 Ability to work quickly and efficiently

ORGANIZATIONAL PLAN

Forms of Business Organization

Kusina de Italiano is owned by four (4) people which makes it a Corporation specifically a C
Corporation wherein owners receive profits and are taxed at the individual level, while the
corporation itself is taxed as a business entity. Knowing that a corporation is a legal entity
created by individuals, stockholders, or shareholders, with the purpose of operating for profit,
Kusina de Italiano itself is a legal entity created by individuals who are named Carla Nacion,
Kim Massalang, Sharmaine Merilo and Felix Vaje.

Organizational Structure

CEO
(Chief
Executive
Officer)
Role of the Owner
Assistant
Executive Chef
RoleAccountant
of Manager Restaurant
Manager

Cooks Waiter/Waitress

Dishwashers Assistant
Cooks

Figure 1. Organizational Structure of Kusina de Italiano

Role of the Staffs

Role of Manager

A manager has to perform functions like planning, organizing, staffing, directing and
controlling. All these functions are essential for running an organization smoothly and achieving
enterprise objectives. Planning is required for setting goals and establishing strategies for
coordinating activities.

Role of Accountants

Accountants generally record, collect, analyse, and report on financial data. In most cases,
accountants use the financial records compiled by bookkeepers to prepare financial statements
and reports, and to perform financial analysis.

Role of Executive Chief (CEO)

A chief executive officer (CEO) is the highest-ranking executive in a company, whose

primary responsibilities include making major corporate decisions, managing the overall
operations and resources of a company, acting as the main point of communication between the
board of directors (the board) and corporate.

Role of Assistant Manager

An Assistant Manager generally helps a manager keep a company or store running smoothly
by taking on some managerial tasks, such as overseeing employees or providing customer
service. A main responsibility of an Assistant Manager is to act in the role of a manager in the
manager's absence.

Role of the Cooks

Cleans food preparation areas as determined by law and company policy. Prepares foods to
the specifications of the client. Prepares food before the arrival of guests. Makes adjustments to
food items to accommodate guests with allergies or specific diet concerns.

Role of Dishwashers

Dishwashers are responsible for ensuring the cleanliness and sanitization of dishes, tableware,
glassware, pots, pans, and utensils through manual and machine cleaning methods. Additionally,
dishwashers are expected to keep the dishwarshing area clean and safe.

Role of Assistant Cooks

Assistants Cook provide support to chefs and have duties such as maintaining supplies,
handling leftovers, preparing food, testing new recipes, cleaning the kitchen, keeping cooking
utensils organized, and plating dishes.

Role of Waiter/ress Waiters or Waitresses are responsible for taking orders and serving food
and beverages to guests. They play an important role in guest satisfaction as they are also
responsible for checking on customers to ensure that they are enjoying their meals and take
action to correct any problems.

Proposed Salary
Staff No. of Staff Per Staff Cost Amount
 Accountant 1 16,000 16,000

Chef 2 15,000 30,000

Dishwashers 1 10,000 10,000

Assistant Cooks 1 12,000 13,000

Assistant Manager 1 13,000 13,000

Head waiter 1 14,000 15,000

Waiter/Waitress 2 12,000 24,000

Total 10 104,000 119,000

Table 4. Proposed Salary of Kusina de Italiano

PRODUCTION PLAN

Floor Plan Description

Kusina de Italiano building is a one storey that has a 100 square meter lot. The Kusina de
Italiano restaurant will be operated at the first floor. The facility includes the dining room,
kitchen, room storage room, comfort room and serving line, has been designed for efficiency and
flexibility to accommodate the fluctuation in customer traffic and peak meal periods. Kusina de
Italiano prioritizes the customer’s comfortability and satisfaction.
 Figure 2. Floor plan

Selling the product

In order to gain a lot of profits and to persuade customers to come to our business, Kusina de
Italiano has a facebook website and flyers to have easy access to what we offer in our business
such as different variety of foods.

Since most people are using technology and surfing and scrolling in social media all day,
Kusina de Italiano created a facebook website so that the customers would have easy access to
our products and services that we offer. Potential customers are mostly doing web searches to
find high quality restaurants just by reading the reviews of a business website,  after they read the
reviews, it will help themAccording to one survey, 61% of consumers reported a blog influenced
their decision to make a purchase.

Equipment Required

Kusina de Italiano will satisfy their customer through their quality products and effective
services, but that can’t be possible without these tools and equipment. Kusina de Italiano had
Oven, Range, Salamander or Broiler, Coffee Brewer, Refrigerator, Ice Machine, Food Storage
Containers, Drying Racks, Food Processors, Blenders, Pots, Tongs, Chef Knives, Cutting
Boards, Prep Tables, Mixing Bowls, electric mixer, and Food Pans. Cleanliness is essential in the
food service industry, to ensure the cleanliness of the food they serve. The tools and equipment
are all sanitized and the facilities are all clean. All business has all of the janitorial equipment
and cleaning supplies it needs, it includes: Food service chemicals and sanitizers, Microfiber
cloths and cleaning rags, 3 compartment sink, Trash cans and recycling bins, Mops and mop
buckets, Wet floor signs, Scrubbers and sponges, Restroom supplies, Brooms and dustpans and
Cleaning chemical buckets. The counter equipment needed are Point of Sale Hardware, Cash
Drawer, Customer Pole Display, POS Touch Screen, Keyboard, and Receipt Printer.
 OPERATIONAL PLAN

Since Kusina de Italiano is a fast food restaurant, they will use enough equipment, tools
and other materials to serve the food and other materials. They have unique facilities even in the
kitchen, this is a nature type to make the customers and the staff more relaxed and feel the
peaceful ambience of the restaurant. The focus of the restaurant is to provide best customer
service as well as a stress reliever. To this end, a big part of the operational plan is to continue to
attract the best in local and regional food services in the whole city.

Kusina de Italiano will be open Monday to Sunday and 12 hours per day (9am to 9pm)
requiring multiple shifts. Kim Mikaela Massalang will write the schedules. The schedules will be
written in a manner that will allow the ability to increase or decrease hourly labor according to
sales volume in order to maintain a consistent labor cost control.

4.1 Before Handling the Product to the customers

Before handling the product to the customers there are 5 things that must needed to follow to
maintain the safeness and freshness of every product, these are the maintaining a high standard
of food hygiene, preventing cross-contamination, cook food to a safe temperature, have
appropriate storage for all food,  controlling the waste, and lastly, ensuring staffs basic food
hygiene training.

4.2 Suppliers

     The main supplier of the restaurant is the Italfood Distribution Incorporation. Established
since 1995, Italfood Distribution Incorporation takes pride in being the first distribution company
in the Philippines to introduce famous Italian brands of food and beverage products. It is among
the top leading importer and direct supplier of quality and branded fine Italian food, meat and
beverage in the country. They proudly cater to a huge clientele from the hotel, restaurant,
supermarket and other relevant sectors. Italfood organisation is backed up with wide trade
contracts in Italy with exclusive arrangements to market their products in the Philippines.
Italfood Distribution Inc. is recognised in the food industry as one of the biggest importer and
distributor of Italian products.

MK Kitchen Equipment, MK Kitchen has established the huge total kitchen equipment
company in the Philippines. MK Kitchen Equipment is the supplier for the tools and equipment
to the kitchen since they are one of the leading kitchen solution companies to lots of famous and
small restaurants to big kitchen facilities like hotels, resorts, schools, corporations, hospitals,
commercial buildings, etc.

MOD Living Furnishing was established in August 2011 to meet the demands of the modern
urban family for unique, functional, and comfortable home furniture. The store’s mission is to
provide practical lifestyle solutions that trigger the creativity and style of Filipinos, emboldening
and encouraging them to experience their home in a whole new light. MODLiving Furnishing is
operated by iSpace Furnishing Inc. with headquarters at 416 E-Square Bldg., 416 Ortigas Ave.,
North Greenhills, San Juan City. Metro Manila, Philippines. MODLiving Furnishings is the
supplier of the needed furnitures in the restaurant since they had the entire wooden furnitures that
the business needed to make the facilities and ambience of the restaurant stress-free, comfortable
and relaxful.

Qach Lifestyle & Garden is the one of the suppliers as they provide indoor & outdoor pots
and plants as well as other gardening accessories to attain the goal ambience of the restaurant.
Qach Lifestyle & Garden is located at Ayala Malls 30th Meralco Avenue, Pasig , Metro Manila
Philippines.

Evaluation of Suppliers
 The business has two different suppliers based on the needed ingredients and other materials
to produce a product and to give services. The business suppliers are both located in Metro,
Manila. The accessibility of the place is great because even if it's far away from the place of the
business, it has the entire ingredients, product and other materials that are needed in the business.
The distance travel between Metro, Manila to Sta. Maria, Bulacan will just take 44 minutes to
deliver the supplies.

Purchase Procedures

For the food business there would be a separate purchase procedure since some ingredients,
specifically the meat, would be coming from the suppliers.

Purchasing fresh ingredients held every 2 weeks. Head on the kitchen is assigned to list down
everything needed for preparing a specific dish as well as for the beverages with an estimated
cost of each. The amount of each good will be totaled in order to know how much money will be
spent exactly to prevent any possible money loss and money waste. Exact amount of money will
be given on workers and will assigned for buying goods monthly and every 2 weeks to purchase
everything listed in the market. The worker must have receipts afterwards to submit on the head
of the business to ensure that everything was bought and the money is spent accurately. In this
way Kusina de Italiano would be able to earn more regardless of the expenses since
everything is on budget.

Other ingredients such as meats would be coming from the Kusina de Italiano
suppliers which is the first step. Next is determining the quantity of meats needed then
mentioning it to the suppliers before the next business operation. After the meats arrived, it
would be examined to ensure the good condition and quality of each to not affect the business
operation. Last is to make payment to the suppliers after having a good transaction.
Storage and Inventory Control System

Restaurant business production is held every two weeks to ensure the freshness of every
ingredient. Having this set-up will be beneficial to have a good reputation in terms of preparing
quality dishes as well as in providing good services.

For the inventory of food business, there will be two assigned on workers wherein they are
responsible in handling and supervising the inventories. The two workers would be recording the
beginning inventory of the day before the business operates and another for the end of operating
hours. This would help in determining how much did the business earn that day and the materials
or ingredients needed for the next business operation..

Sales Procedure

Taking
Seating Service Payment
Orders

Figure 3. Sales Procedure

Seating
The hostess is responsible for welcoming guests, reminding them whether there will be a wait,
assigning them to a table that is suitable for their group size and the workload of the servers on
the premises, and then escorting them to their seats. The hostess organizes seating by making a
seating map that can be erased and re-entered with new material. The hostess will combine
details such as reservations with the movement of customers entering the restaurant by keeping a
map.

Taking Orders
Servers should provide as much detail as possible about the food on the table, including
ingredients, so that diners with allergies or aversions can prevent foods that are unsafe for them.
They can start with appetizer orders and bring them to the kitchen right away. If customers have
already decided on entrees, the server can take these orders along with the appetizer orders. If the
diners need more time to make their decision, the server can return for entree orders immediately
after placing the appetizer orders with the kitchen. He could begin taking orders at the same
place at each table, making his way around the table to the left and writing down and collection
in the proper order. This will support him in supplying plates to the appropriate diners.

Service

A qualified server strikes a balance between catering to the needs of customers and standing
too near. When she walks by, she can look at each table and see if the diners need something,
such as refilling their water glasses or clearing their plates. Soon after serving the rice, she can
return to the table and inquire if anything is in order. The server prioritizes these activities in
terms of scheduling and urgency by keeping a running list of customer demands and inquiries in
her mind.

Payment

The forms of this restaurants have different payment processes, which can vary based on the
amount and speed of the restaurant on a given evening. In a fine-dining restaurant, for example,
servers can postpone delivering a check to a table so that customers can relax and enjoy their
meal, so if all tables are filled and customers with reservations are waiting, servers should
provide checks more quickly. Customers should be informed of payment processes before the
check is delivered, for example, by announcing, "This evening, I'll be your cashier."

Functions of Support System

The functions of Kusina de Italiano support services are to provide informations that can be
used for the evaluation of products and services, increase customer's satisfaction through
providing them their wants and needs which makes them purchase repeatedly that would lead to
brand loyalty and higher profit and last is to provide employee satisfaction through having the
equal shares of profit that makes them more productive in the business.

A successful execution of a product or service depends on how good the support services of a
business that's why Kusina de Italiano ensures that the functions of our support services will be
obtained for the success of our business.
 MARKETING PLAN

Product and Price

Availability of the competing product 
Kusina de Italiano is a new established building in the Town Center of Sta.Maria. The
business is aware that the town center is neighboring many food establishments and sells at a
cheaper price to make their marketing strategy succeed but building a restaurant with two kinds
of menu such as Italian and Filipino menu will be new in the town center because it doesn’t exist
in that place and Kusina de Italiano ensures that the services and products that will be given to
the customers are high quality  in a cheaper price and in a good kind of surroundings and 
facilities to make the customers more comfortable with the ambience of the business and to make
them away from stress. Different marketing strategies will be used to attract more customers, the
quality of product of the restaurant will ensure to maintain the healthiness, cleanliness, aroma
and consistency of every food that will be served to satisfy and get the loyalty of the customers.

Stage of product in the Market

The storage of Kusina de Italiano products in the market specifically the dishes are rest
assured clean, delicious and worth the price. The foods we offer in the market are those the
customers' wants and we thought they would appreciate.

Before storing the dishes in the market, the cooks assure that there is no such ingredient
included that would cause the customers to be poisoned. In this setup, Kusina de Italiano can be
trusted in terms of providing quality foods and services which would make the business succeed.

Place
 Figure 5. Location of Kusina de Italiano

The place of the business eill be located at the Sta.Maria, Bulacan. The chosen place for
the business is the Town Center at Sta.Maria, Bulacan. The place of the business will be located
is one of the most important things that a business must consider before generating a business.
The business owners need to consider accessibility of the place that the restaurant will be
located. The business will be more expected to the customers and it will gain more popularity
among the people in Sta.Maria. The business assures that the product has a good quality that can
satisfy the customers demand.

Promotion
Kusina de Italiano used flyers to promote the business into the market target. They used concrete
materials to promote or advertise their restaurant.

Figure 6. Flyers of Kusina de Italiano

People

Kusina de Italiano menu has food for any age related groups ranging from kids to elders.
Families with children are an important target market for them. Some of the meals are sold for
families of 4, 6 or 8 people.

Positioning
 For individuals looking for a quick-service and high quality restaurant with an exceptional
customer experience, Kusina de Italiano will take the lead, with its friendly service, nature type
facilities and consistency across thousands of convenient locations. Kusina de Italiano dedication
is to improve operations and customer satisfaction sets it apart from other restaurants.

FINANCIAL PLAN

Financial Projections

The following pages include a annual projections for income, cash flow, balance statement, as
well as estimated financial ratios. These projections are for the future investors of Kusina de
Italiano only.
 Kusina de Italiano
Pro Forma Income Statement
January 2020 - December 2020

Net Sales ₱ 2, 343,115.00

Less: Cost of Goods Sold ₱ 450,420.00
Gross Income ₱ 1,892,695.00

Operating Expenses
Labor ₱ 1,428,000.00
Utilities ₱ 36,000.00
Insurance ₱ 144,000.00
Sales Promotion ₱ 96,000.00
Miscellaneous ₱ 18,000.00

Total Expenses ₱ 1,722,000.00

Net Income Before Taxes ₱ 170, 695.00

Less: Income Taxes ₱ 100,400.00
Net Income After Taxes ₱ 70,295.00
 Kusina de Italiano
Pro Forma Cash Flow Statement
January 2020 – December 2020

January February March April May June July August September October November December TOTAL

Revenues ₱ 190,200 ₱ 190,270 ₱190,270 ₱ 190,420 ₱ 190,420 ₱190,300 ₱200,000 ₱200,100 ₱ 200,130 ₱ 200,130 ₱ 200,130 ₱ 200,745 ₱ 2,343,115

Expenses
Goods of Sold ₱ 35,070 ₱ 35,070 ₱ 35,070 ₱ 35,070 ₱35,070 ₱35,070 ₱ 40,000 ₱ 40,000 ₱ 40,000 ₱ 40,000 ₱ 40,000 ₱ 40,000 ₱ 450, 420

Labor ₱ 119,000 ₱ 119,000 ₱ 119,000 ₱ 119,000 ₱ 119,000 ₱ 119,000 ₱ 119,000 ₱119,000 ₱ 119,000 ₱ 119,000 ₱ 119,000 ₱ 119,000 ₱ 1,428,000

Utilities ₱ 3,000 ₱ 3,000 ₱ 3,000 ₱ 3,000 ₱3,000 ₱ 3,000 ₱ 3,000 ₱ 3,000 ₱ 3,000 ₱ 3,000 ₱ 3,000 ₱ 3,000 ₱ 36,000

Insurance ₱ 12,000 ₱12,000 ₱ 12,000 ₱12,000 ₱12,000 ₱ 12,000 ₱ 12,000 ₱12,000 ₱ 12,000 ₱ 12,000 ₱12,000 ₱ 12,000 ₱ 144, 000

Sales Promotions ₱ 8,000 ₱ 8,000 ₱ 8,000 ₱ 8,000 ₱ 8,000 ₱ 8,000 ₱ 8,000 ₱ 8,000 ₱ 8,000 ₱ 8,000 ₱ 8,000 ₱ 8,000 ₱ 96,000

Miscellaneous ₱ 1,500 ₱ 1,500 ₱ 1,500 ₱ 1,500 ₱ 1,500 ₱ 1,500 ₱ 1,500 ₱ 1,500 ₱ 1,500 ₱ 1,500 ₱ 1,500 ₱ 1,500 ₱ 18,000

1178570

Total Cash Flow ₱ 11,630 ₱11,700 ₱11,700 ₱ 11,850 ₱11,850 ₱11,730 ₱21,430 ₱ 21,530 ₱21,560 ₱21, 560 ₱21,560 ₱22,175 ₱170,695
 Kusina de Italiano
Pro Forma Balance Sheet
December 31, 2020

Current Assets
Cash ₱ 500,000
Accounts Receivable ₱ 50,000
Inventory ₱ 90,000
Pre-Paid Expense ₱ 30,000
Total Current Assets ₱ 670,000

Fixed Assets
Building ₱ 700,000
Equipment ₱ 350,000
Gross Fixed Asset ₱ 1,050,000
Less Accumulated Depreciation ₱ 20,000
Net Fixed Assets ₱ 1,030 ,000

Total Assets ₱ 1,700,000

LIABILITIES AND OWNERS EQUITY

Liabilities
Current Liabiliities
Accounts Payable ₱ 50,000
Income Taxes Payable ₱ 75,000
Total Current Liabilities ₱ 125,000

Long Term Liabilities

Mortgage Payable ₱0

Total Liabilities ₱ 125,000

Owner's Equity ₱ 1,575, 000

Total Liabilities and Owner's Equity ₱ 1,700,000

[Note: A typical business plan would have 3-5 years of pro forma balance sheets, not just one
year as shown here. The pro forma balance sheets for following years will be
impacted by how profits are handled (retained in the business or paid out to the owner(s)), how
assets are depreciated over time, the reinvestment of cash, the pay down of debts, etc. The first
year pro forma balance sheet shown here is used to calculate financial ratios.]
 Kusina de Italiano
Financial Ratios
December 31, 2020

Return on Equity = Net Profit before Taxes = ₱ 170, 695 = 10 %

Net Equity ₱1,575,000

Current Ratio = Current Assets = ₱ 305,000 = 2.44

Current Liabilities ₱125,000

Quick Ratio = Curr. Assets - Inventory = ₱ 225,000 = 1.8

Current Liabilities ₱ 125,000

Debt to Equity = Total Liabilities = ₱ 125,000 = 0.08

Net Equity ₱ 1,575,000
Assessment of Risk

"A key component of running a successful food business is preparing for the worst"

Food businesses mostly have problems with food menu, customer service and hiring and
recruiting quality employees.

Kusina de Italiano will make sure that the inside of the menu is organized and worth the
price. Also, we will keep our menu clean to prevent any complains from our customers. To
easily choose foods to order, we will indicate some photos with some infos about it to make it
more clear for the customers. We will update our menu depending on what foods are trendy that
year or even month. As for the delivery orders, food menu will be posted on our social media
accounts.

Good customer service will make the customers go back again and again in a restaurant
that's why we will ensure that our staffs are pleasant, welcoming and accommodating as a
customer enters our place.

Starting a business, it is a challenge to hire and train employees. As an owner and part of the
business, we will still be motivated on hiring and training them because we believe they can
eventually adapt that behavior as our employee.

Having a business commonly got problems as times goes by that's why Kusina de Italiano
will make sure to always be ready to achieve success.