PAMPANGA STATE AGRICULTURAL UNIVERSITY

MAGALANG PAMPANGA
College of Agriculture Systems and Technology
Department of Agricultural Business, Economics and Entrepreneurship

Business Proposal AB 12
“Lechon Rabbit”
PRESENTED BY:
MICHAEL ANGELO L. CARIÑO
PRESENTED TO:
PROF. FERNANDO C. PANGILINAN
I. INTRODUCTION
 Rabbit meat as an alternative for pork.
 THE Department of Agriculture (DA) on February 2020 said it is considering rabbit
as an alternative to pork among backyard raisers, citing the shorter growth cycle
of the animal than that of pigs affected by the outbreak of African swine fever
(ASF) in the country. (https://www.manilatimes.net/2020/02/13/business/business-top/rabbit-meat-eyed-as-pork-alternative-amid-asf/685613 )
 Even during medieval era people in the west region are already eating rabbit.
 Also during medieval era rabbits are easy to hunt.
 Did you know that rabbit meat is one of the healthiest meat? Benefits of eating
rabbits meat are in the following:
 According to nutritionists*, rabbit meat is good for you! It’s both succulent and
flavoursome, and the meat combines both healthy eating and good flavours.
With its qualities of tastiness and good nutrition, rabbit has everything to
satisfy gourmets who are concerned about their health. It is especially
recommended for pregnant women and nursing mothers, for the young, the
elderly and even sports enthusiasts… Eating rabbit aids a varied and balanced
diet. A balanced food, providing energy and fitness!
 Lower in fat than many other meats, low in lipids (av. = 6g per 100g meat,
notably the fillet and thigh joints).


 A meat rich in quality proteins (around 21g per 100g) it is also lower in calories
and sodium than the majority of other meats.


 An excellent source of vitamins, minerals and trace elements: High in vitamins

B3 and B12, phosphorus, potassium and selenium. It contributes to a good
balance of vitamins and minerals for daily dietary requirements.


 A meat with an excellent balance of fatty acids (rabbit is richer in omega 3 than
chicken* or pork*. It has a moderate fat content (depending on the type of cut).
(https://www.loeul-et-piriot.com/en/benefits-and-guarantees/benefits-of-rabbit/ )
How to acquire rabbit meat?
 Acquisition through breeders.
 Establish a backyard rabbit farming.
 Buy 2 pairs of rabbit breeders
 Every 5-6months each rabbit doe is ready for mating
 Rabbit doe will give birth after 30-33 days
 After4 months post-birth rabbits are to harvest for meat
purposes.
II. ORGANIZATION AND
MANAGEMENT PLAN
II. FORM OF BUSINESS
ORGANIZATION
SOLE PROPRITORSHIP
The sole proprietorship is the simplest business form under which one
can operate a business. The sole proprietorship is not a legal entity. It
simply refers to a person who owns the business and is personally
responsible for its debts.

The business lechon rabbit will be own by Mr. Michael Angelo L.

Carino.
II. ORGANIZATIONAL CHART

Owner

Butcher Seller
II. JOB DESCRIPTION
●
POSITION ●
NO. ●
WORKING ●
DUTIES AND RESPONSIBILITIES
HOURS
●
Owner ●
1 ●
Full time • Business owner, plan and organize the
day-to-day operations of his/her
business.
●
Seller ●
1 ●
6hrs • Sell products to the customers.
• responsible in communicate nicely to
every customers.

●
Butcher ●
1 ●
4hrs • Slaugther, dress, clean and cut the
●
. unnecessary parts of the rabbits in
preparation for its grilling.
II. HIRING AND JOB QUALIFICATION

●
POSITION ●
QUALIFICATION
●
Butcher • Anyone can be qualified as long as he/she willingly
to work for the business.
• Efficient
●
Seller • At least elementary graduate and know how to
read, write… knowledgeable in basic math.
 II. SALARIES AND BENEFITS
●
POSITION ●
NO. OF ●
SALARY ●
BENEFITS
WORKER
S
●
Butcher ●
1 ●
Flat Commission pay. • Free meal
●
For every rabbit slaughtered he/she will earn • Christmas
48 pesos. bonus
●
Target sales per week 30 rabbit lechon.
●
48x30= P1,440 per week
●
1,440x4= P5,760 per month
●

●
Seller ●
1 ●
Base salary plus commission. • Free meal
●
Base salary is 150 pesos per day. Plus the • Christmas
commission he/she gets for every rabbit bonus
lechon sold he/she earn commission of 36
pesos.
●
Base salary + Commission
III. PRODUCTION AND
TECHNICAL PLAN
III. PRODUCTION AND TECHNICAL
PLAN
PROPOSED NAME

The business will be named “CARIÑO’s RABBITCHON”.

The first word is based from the owner’s surname which is
Cariño. The second is the coined term of the words Rabbit
and Lechon as the product to be sold is grilled rabbit meat.
III. PROPOSED LOGO

"Cariño’s Rabbitchon" will be named after the

surname of the owner which is Cariño. Fire
background serves as the heat, wherein the
product will be cooked by means of heat. The
rabbit template shows the particular product we
are selling, for the customers to easily define the
particular product.
III. PROPOSED AREA AND
LOCATION
 The CARIÑO’S RABBITCHON will be located at San Nicolas 1,
Magalang, Pampanga. Beside Magalang town plaza along the
Magalang to Concepcion road.
III. LOCATION MAP

Magalang - Concepcion
PSAU ->

highway
San Nicolas 1 rd.

B I TCHON
I ÑO ’S RAB
CAR

MAGALANG
MUNICIPAL
HALL

Angeles - Magalang Highway Marbea

III. STORE LAYOUT

|
STORAGE
RABBIT 5m
Floor Space
GRILLER |

---- 3m ----
III. LOCATION SITE
III. PROCESS FLOW CHART
Every week the owner will acquire rabbit to
the breeders and get 30 pieces of rabbit live
weight for 180 per kg; 3.2kg is the average kg
per rabbit.
At exactly 4pm the
business will operate After 45minutes to 1 hour the
and cook those pre- lechon rabbit is ready to
ordered lechon consume. and wait for other
rabbits. customers to order.
Business owner will inform the customers
on the availability of the product through
social media platform such as Facebook or
Instagram post.

When the butcher is done, each rabbit

will be marinated for 3 hours.
Before considering those pre-orders the
customer must pay half the price of ordered
product through G-Cash; and the product will
get through meet up and pick up only.
After finalizing the orders, the butcher
will do his/her work.
 III. FARM TOOLS AND EQUIPMENT
TOOLS,
●
●
QTY. ●
PICTURES ●
FUNCTIONS
EQUIPMENT &
UNTENSILS

●
Charcoal Griller ●
1 ●
Used to grill the marinated
Rabbit.

Chopping Board ●
2 ●
Durable board on which to
● place material for cutting.
Tabasi Knife ●
1 ●
Used for breaking down cuts of
●
meat or trimming fat.

LPG Stove ●
1 ●
Used for heating and cooking.
●

●
Ladle ●
2 ●
Used to serve foods such as sauces.

●
Plastic Basin ●
10 ●
Container for the rabbit marination.
●
Cauldron ●
1 ●
A large pot used for cooking.
●
It is use for making sauce to the
rabbitchon.

●
Butcher twine ●
2 ●
used when cooking meat.
Tying an irregular-shaped
roast or trussing a chicken
creates a uniform shape
that helps the meat cook
evenly.
●
Meat trussing ●
1set ●
thick stainless steel needle
needle which is used to tie loose
parts of meat or poultry
together with a trussing
string.
●
Weighing ●
1 ●
used to measure the weight of an
item. To use a scale, the item which
scale needs to be weighed is put on one
side of the scale.
 ●
Icebox ●
1 ●
portable device for keeping
food and drinks cold.

●
Retractab ●
1 ●
Tent, portable shelter,
consisting of a rigid
le Tent framework covered by
some flexible
substance. Tents are used
for a wide variety of
purposes.
IV. MARKETING PLAN
IV. PRODUCT
IV. PRICE

●
PRODUCT ●
WEIGHT ●
PRICE

●
RABBITCHON ●
3.2KG ●
P1,200
IV. PLACE

Sales
50%

10%

20%
10%

10%

Magalang Main Town Ayala Arayat Soc Med Others

IV. PROMOTION

 In the 1st week the business will implement free taste; two rabbitchon for the
customers.
 Use fb page to inform those who interested customers where the business is
located.
V.FINANCIAL PLAN
CAPITAL REQUIREMENT

 The Capital Requirement of the Carioño’s Rabbitchon is P165,000 which will be

provided by the owner.
●
PRICE
●
TOOLS AND EQUIPMENT P36,442
●
CONSTRUCTION OF RABBIT CAGE P3,000
●
SUPPLIES P2,182
●

●
SALARIES and COMMISSION ●
P13,680
●
OVERHEAD EXPENSES P7,970

●
ADVERTISING EXPENSES ●
P7.400
●
RABBIT MEAT EXPENSES ●
P69,120
●
INGREDIENTS EXPENSES ●
P5,108
●
TOTAL OF PRODUCTION COST P144,908
V. COST ANALYSIS FOR TOOLS & EQUIPMENTS
●
TOOLS & ●
QUANTITY ●
PRICE ●
TOTAL
EQUIPMENTS
●
Charcoal Griller ●
1 ●
25,000 ●
25,000
●
Chopping Board ●
2 ●
525 ●
1,050
●
Tabasi Knife ●
1 ●
900 ●
900
●
LPG Stove ●
1 ●
1200 ●
1200
●
Ladle ●
1 ●
311 ●
622
●
Plastic Basin ●
10 ●
90 ●
900
●
Cauldron ●
1 ●
1,099 ●
1,099
●
Meat trussing ●
1 set 71 ●
71
needle ●

●
Weighing scale ●
1 1,300 ●
1,300
●

●
Retractable tent ●
1 ●
2,300 2,300
●

●
Cooler ●
1 ●
2,000 ●
2,000
●
P36,442
V. COST ANALYSIS OF RABBIT CAGE

●
DESCRIPTION ●
PRICE PER UNIT ●
TOTAL

●
MATERIALS ●
P2000 ●
P2000

●
LABORER ●
P1000 ●
P1000

●
TOTAL COST ●
P3,000
V. COST ANALYSIS OF
COMPENSATION
●
POSITION ●
NO. OF ●
SALARY ● SALARY ● SALARY
WORKER AND AND AND
COMMISS COMMISS COMMISS
ION PER ION PER ION PER
WEEK MONTH YEAR
●
BUTCHER ●
1 ●
1,440 ●
5,760 ●
69,120
●
SELLER ●
1 ●
Base salary Base salary + Base salary +
+ Commission Commission
Commission ● 3,600+4,320 ● 43,200+51,8
●
900+1,080= = 7,920 40 = 95,040
1,980
●
TOTAL ●
2 ●
P3,420 ●
P13,680 ●
P164,600
V. COST ANALYSIS FOR BENEFITS
OF WORKERS YEARLY
●
POSITION ●
NO. ●
CHRISTMAS BONUS ● TOTAL COST
WORKERS OF BENEFITS
OF
WORKERS
YEARLY
●
BUTCHE ●
1 ●
3,000 ●
3,000
R
●
SELLER ●
1 ●
3,000 ●
3,000
●
TOTAL ●
P6,000
V. COST FOR SUPPLIES

●
ITEM ●
QTY ●
PRICE ●
TOTAL COST
●
RECORD ●
2 ●
85 ●
170
BOOK
●
CALCULATO ●
1 ●
102 ●
102
R
●
BALLPEN ●
1 BOX ●
130 ●
130
●
SCISSORS ●
2 ●
20 ●
40
●
BUTCHER ●
2 ●
170 ●
340
TWINE
●
PLASTIC BAG ●
40 ●
35 ●
1,400
●
TOTAL ●
P2,182
V. OVERHEAD EXPENSES YEARLY

●
MONTHLY ●
YEARLY
●
ELECTRIC BILL ●
500 ●
6,000
●
MEALS ●
2,400 ●
28,800
●
RENT EXPENSE ●
1,920 ●
23,040
●
CHARCOAL ●
800 ●
9,600
●
LPG ●
550 ●
6,600
●
MAYOR’S PERMIT ●
1,500 ●
18,000
●
SANITARY PERMIT ●
300 ●
3,600
●
TOTAL ●
P7,970 ●
P95,640
V. ADVERTISING EXPENSES
●
Promotion ●
Cost

●
Free taste of 2 pieces ●
2x1,200 = 2,400
Rabbitchon, In the first
week of the business.
V. INGREDIENTS EXPENSES WEEKLY

●
INGREDIENT ●
QTY ●
PRICE ●
TOTAL
●
SOY SAUCE ●
3 GAL. ●
157 ●
471
●
LEMON ●
- ●
- ●
-
GRASS
●
SALT ●
1KG ●
21 21
●

●
PEPPER ●
1KG ●
105 ●
105
●
GARLIC ●
1KG ●
170 ●
170
●
GINGER ●
1KG ●
200 ●
200
●
CALAMANSI ●
2KG ●
155 ●
310
●
TOTAL ●
P1,277
INGREDIENTS
COST
WEEKLY
V. INGREDIENTS EXPENSES
MONTHLY
●
INGREDIENT ●
QTY ●
PRICE ●
TOTAL
●
SOY SAUCE ●
12 GAL. ●
157 ●
1,884
●
LEMON ●
- ●
- ●
-
GRASS
●
SALT ●
4KG ●
21 84
●

●
PEPPER ●
4KG ●
105 ●
420
●
GARLIC ●
4KG ●
170 ●
680
●
GINGER ●
4KG ●
200 ●
800
●
CALAMANSI ●
8KG ●
155 ●
1,240
●
TOTAL ●
P5,108
INGREDIENTS
COST
MONTLY
V. INGREDIENTS EXPENSES YEARLY

●
INGREDIENT ●
QTY ●
PRICE ●
TOTAL
●
SOY SAUCE ●
144 GAL. ●
157 ●
22,608
●
LEMON ●
- ●
- ●
-
GRASS
●
SALT ●
48KG ●
21 1,008
●

●
PEPPER ●
48KG ●
105 ●
5,040
●
GARLIC ●
48KG ●
170 ●
8,160
●
GINGER ●
48KG ●
200 ●
9,600
●
CALAMANSI ●
96KG ●
155 ●
14,880
●
TOTAL ●
P61,296
INGREDIENTS
COST
YEARLY
V. COST ANALYSIS OF RABBIT MEAT
WEEKLY, MONTHLY AND YEARLY
●
MEAT ●
QTY ●
PRICE ●
TOTAL
●
RABBIT ●
30 HEADS ●
576 PER ●
P17,280
HEAD WEEKLY
●
TOTAL ●
P17,280

●
MEAT ●
QTY ●
PRICE ●
TOTAL
●
RABBIT ●
120 HEADS ●
576 PER ●
P69,120
HEAD MONTHLY
●
TOTAL ●
P69,120
 ●
MEAT ●
QTY ●
PRICE ●
TOTAL
●
RABBIT ●
1,440 ●
576 PER ●
P829,440
HEADS HEAD YEARLY
●
TOTAL P829,440
 SALES FORECAST
V. COST ANALYSIS FOR A YEAR

●
PRICE
●
TOOLS AND EQUIPMENT P36,442
●
CONSTRUCTION OF RABBIT P3,000
CAGE
●
SUPPLIES P2,182
●

●
SALARIES and COMMISSION P164,600
●
BENEFITS P6,000
●
OVERHEAD EXPENSES P95,640
●
ADVERTISING EXPENSES ●
P2.400
●
RABBIT MEAT EXPENSES P829,440
●
INGREDIENTS EXPENSES P61,296
●
TOTAL OF PRODUCTION P1,201,000
COST
V. COST ANALYSIS FOR (5years)
●
1ST YEAR ●
2ND YEAR ●
3RD YEAR ●
4TH YEAR ●
5TH YEAR

●
CONSTRUCTION OF P3,000 ●
- ●
- ●
- ●
-
RABBIT CAGE
●
TOOLS AND P36,442 ●
- ●
- ●
- ●
-
EQUIPMENT
●
SUPPLIES P2,182 ●
- ●
2,314.88 ●
- ●
2,455.84
●
SALARIES and P164,600 P169,538 P179,414 P194,376.14 P214,720.7
COMMISSION
●
BENEFITS P6,000 P6,180 P6,365.4 P6,556.36 P6,753.05
●
OVERHEAD P95,640 ●
P98,509.2 ●
P101,464.47 ●
P104,508.40 ●
P107,643.65
EXPENSES
●
ADVERTISING ●
P2.400 ●
- ●
- ●
- ●
-
EXPENSES
●
RABBIT MEAT P829,440 P854,323.2 P879,952.9 P906,351.5 P933,542
EXPENSES ● ● ● ●

●
INGREDIENTS P61,296 P63,134.9 P65,028.9 P66,979.8 P68,989.2
EXPENSES ● ● ● ●

TOTAL OF
●
P1,201,000 ●
P1,191,658.3 ●
P1,234,540.55 ●
P1,278,772.2 ●
P1,334,104.44
PRODUCTION COST ● ●
 SALES FORECAST

ESTIMATED SALES A WEEK

●
DAY ●
QTY. ●
TOTAL
●
MONDAY ●
7 ●
8,400
●
TUESDAY ●
5 ●
6,000
●
WEDNESDAY ●
4 ●
4,800
●
THURSDAY ●
5 ●
6,000
●
FRIDAY ●
3 ●
3,600
●
SATURDAY ●
6 ●
7,200
●
TOTAL ●
30 ●
P36,000
 SALES FORECAST
ESTIMATED SALES EVERY WEEK

●
WEEK ●
QTY ●
TOTAL
●
1 ●
30 ●
P36,000
●
2 ●
39 ●
P46,800
●
3 ●
21 ●
P25,200
●
4 ●
30 ●
P36,000
●
TOTAL ●
120 ●
P144,000
TOTAL GROSS INCOME
●
MONTH ●
QTY ●
TOTAL
●
January ●
110 ●
P132,000
●
February ●
135 ●
P162,000
●
March ●
120 ●
P144,000
●
April ●
115 ●
P138,000
●
May ●
120 ●
P144,000
●
June ●
130 ●
P156,000
●
July ●
95 ●
P114,000
●
August ●
90 ●
P108,000
●
September ●
133 ●
P159,600
●
October ●
132 ●
P158,400
●
November ●
110 ●
P132,000
●
December ●
150 ●
P180,000
●
TOTAL GROSS ●
1,440 ●
P1,728,000
INCOME
 COST AND RETURN ANALYSIS

●
1ST ●
2ND ●
3RD ●
4TH ●
5TH
●
GROSS P1,728,000 P1,753,920 P1,780,228.8 P1,806,932.23 P1,834,036.21
INCOME ● ● ● ● ●

●
TOTAL OF P1,201,000 ●
P1,191,658.3 ●
P1,234,540.55 ●
P1,278,772.2 ●
P1,334,104.44
PRODUCTION
COST
VI. PROFITABILITY INDICATORS
 ●
1ST ●
2ND ●
3RD ●
4TH ●
5TH
●
GROSS P1,728,000 P1,753,920 P1,780,228.8 P1,806,932.23 P1,834,036.21
INCOME

TOTAL GROSS INCOME

VOLUME OF PRODUCTION OF
RABBITCHON
●
YEAR ●
RABBITCHON
●
1ST ●
1,440 PCS
●
2ND 1,440 PCS
●
3RD 1,440 PCS
●
4TH 1,440 PCS
●
5TH 1,440 PCS
PRICE PER UNIT OF RABBITCHON

●
PRODUCT ●
PRICE PER UNIT

●
RABBITCHON ●
P1,200

●
TOTAL PPU ●
P1200
COST PER UNIT OF RABBITCHON
(CPU=TCP/VOP)

●
YEAR ●
TOTAL COST ● VOLUME OF ●
COST PER
OF PRODUCTION UNIT
PRODUCTION
●
1ST P1,201,000 1,440 PCS ●
834.02/PC
●
2ND ●
P1,191,658.3 1,440 PCS ●
827.54/PC
●
3RD ●
P1,234,540.55 1,440 PCS 857.31/PC
●
4TH ●
P1,278,772.2 1,440 PCS 888.03/PC
●
5TH ●
P1,334,104.44 1,440 PCS 926.46/PC
NET INCOME OF RABBITCHON FOR
5YEARS
●
YEAR ●
GROSS INCOME ●
TOTAL COST OF ●
TOTAL NET
PRODUCTION INCOME
●
1ST P1,728,000 P1,201,000 ●
P527,000
● ●

●
2ND P1,753,920 ●
P1,191,658.3 ●
P562,261.7
● ●

●
3RD P1,780,228.8 ●
P1,234,540.55 P545,688.25
● ●

●
4TH P1,806,932.23 ●
P1,278,772.2 P528,160.03
● ● ●

●
5TH P1,834,036.21 ●
P1,334,104.44 P499,931.77
● ●
BREAK EVEN POINT (BEP) OF
RABBITCHON
BEP= (TCP/PPU)
●
YEAR TOTAL
● ●
PRICE PER BREAK
●

COST OF UNIT EVEN POINT

PRODUCTIO
N
●
1ST P1,201,000 P1200
● ●
1,000.83pcs
● ND P1,191,658.3
2 ●
P1200 ●
993.04pcs
● RD P1,234,540.55
3 ●
P1200 1,028.78pcs
● TH P1,278,772.2
4 ●
P1200 1,065.64pcs
● TH P1,334,104.44
5 ●
P1200 1,111.75pcs
RETURN OF INVESTMENT (ROI) OF
RABBITCHON
ROI=TNI/TCPX100%
●
YEAR ●
TOTAL NET ●
TOTAL COST ● RETURN OF
INCOME OF INVESTMEN
PRODUCTIO T
N
●
1ST ●
P527,000 P1,201,000 ● 43.88%
●
2ND ●
P562,261.7 ●
P1,191,658.3 ● 47.18%
●
3RD P545,688.25 ●
P1,234,540.55 44.20%
●
4TH P528,160.03 ●
P1,278,772.2 41.30%
●
5TH P499,931.77 ●
P1,334,104.44 37.47%
Summary Table
●
1ST ●
2ND ●
3RD ●
4TH ●
5TH
●
TGI P1,728,000 P1,753,920 P1,780,228.8 P1,806,932.23 P1,834,036.21
●
PPU P1,200 P1,200 P1,200 P1,200 P1,200
●
VOP 1,440 PCS 1,440 PCS 1,440 PCS 1,440 PCS 1,440 PCS
●
TCP P1,201,000 P1,191,658.3 P1,234,540.55 P1,278,772.2 P1,334,104.44
●
CPU 834.02/PC 827.54/PC 857.31/PC 888.03/PC 926.46/PC
●
TNI P527,000 P562,261.7 P545,688.25 P528,160.03 P499,931.77
●
BEP 1,000.83pcs 993.04pcs 1,028.78pcs 1,065.64pcs 1,111.75pcs
●
ROI 43.88% 47.18% 44.20% 41.30% 37.47%
“ THANKYOU! And
GODBLESS!