Pan de Ulam

Presented by:
Datay, Camille Grace
Dellica, Isabel
Garciano, Princes Dianne
Olino, Krystel Rose

Executive
Summary

Description of the Business

People nowadays are getting busier and busier. No more
time to take care of themselves. No more time to have a
few minutes break to eat. And when they have a spare time
to eat, they would just eat snacks, like chocolates, biscuits,
etc., just to satisfy their hunger. That is why Pan de Ulam
is here. We are aiming for people in changing their eating
habits and satisfy not only their taste buds but also their
crumbling stomachs through the items on our menu that
they can enjoy any time of the day.
Pan de Ulam is inspired by the classic Pinoy food which is
the Pan de sal. It was transformed into Pan de Ulam to add
different flavors and spice to it making it the best Filipino
bread of all time.

The Market
The market projection of the business is based on the
surveys conducted and other related information gathered
within the vicinity of Dona Rosario Bayview Subdivision, Sucat,
Muntinlupa City. Projection of demand, supply and sales for the
first five years of operation is based on different factors like the
population growth, market acceptability, capacity to supply
and other factors. This study is feasible because our target
population is willing and capable of availing our products. We
also consider factors like our competitors and prevailing prices
of the suppliers that will affect our prices. Based on our
demand supply analysis, we found out that we can supply
available market based on our production capacity.

Marketing Feasibility
Marketing is all the promotions, advertising, and
other activities and services undertaken to create
awareness of the new food stall and to bring in
prospective customers to patronize the product.
Facilities to see a substantial amount of leasing,
ordering, bill paying, and reservations, and it will
only get bigger as the years go by. The project
has been looking at various promotional media
used in the country.

Technical Feasibility
The researchers chose a store property in Dona Rosario Bayview Subdivision,
Sucat, Muntinlupa City as their location. The product they are offering is Pan de
Sal with different fillings, giving a whole lot of choices for the customers to choose
from. They will also be offering plain Pan de sal for customers who wanted the
traditional kind of bread. Machineries and equipments were enlisted as well as the
other supplies with their corresponding cost. The project is feasible based on the
different aspects we consider in operating the business.
For the introductory dish to compete with the existing stores of the same
business in the area, the business is opening from 5:00 in the morning until 8:00
in the evening, Mondays to Sundays. Pan de Ulam is a partnership form of
business ownership which will handle the management of the business. There is a
manager who is over all in charged for the day-to-day operation of the business.
For operations, two (2) crews will take control of the kiosk and run the business for
the whole day. At the present, the business has a total of six (6) employees and as
the business grows new employees will be hired for the minor business operation.

Socio-Economic Feasibility
As a future contributor in the growing food
industry, the business is expected to benefit the
community where it belongs and its country as
well. The business can benefit the families by
giving appropriate amount of salary with
favorable benefits, which can help improve their
standard of living, to those who are qualified for
the job. The business will fulfill its obligation by
paying taxed promptly and accurately.

Financial Feasibility
Start-up capital is simply how much cash is required to start the
business and keep it operating until it is self sustaining. The business
capital will come from the investment of its owners. The project should
include enough capital funds (cash, or access to cash) to run the business
for one to two years. They dont need to apply for loans or credits for the
reason that the contribution of the partners is enough to finance the
business.
For the Pan de Ulam to be classified as the leading seller of Pan de sal
and well-known enterprise in the food industry, it needs effective financial
strategies to generate profit. Risk is always involve in establishing a
business. The partners took the risks and invested their assets in the
business and are expecting a positive return. For these objectives to be
achieved, a careful preparation of the projected financial statements must
be accomplished, supported with the necessary schedules.

Business
Concept

Background of the Study

Innovation of food is in trend nowadays. People would come up
to the idea of making a food more special. There are several
products that is in line with the Pan de Ulam the researchers
created. There is the Toasted Siopao that is much known to our
society. There is, Bread Roll, Pizza Roll, and everything people
innovated so that of course, people would have an interest on
buying or trying it and as a result, more income for the business.

Significance of the Study

This study aims to know if the target market of the

business would have an interest on trying the product.
Will it profit if the business is going to push through
and if it can withstand for a long period of time.

CHAPTER I
Description of the
Business

Name of the Business

The proponents have decided to name the business Pan de Ulam
to give the people a quick idea about the product. The name was
derived from the combination of the words Pandesal, a famous
bread roll in the Philippines, and Ulam which is viand when
translated to English. The chosen name will be helpful in reeling in
potential customers because it provides an initial thought that the
product will be a fusion of beloved food staples in the Philippines.
Pan de Ulam will be able to introduce to the masses a new
flavour to the quintessential Pandesal by filling it with different
popular dishes which includes Adobo and Menudo just to name a few.

Business and Company Logo

The logo of the business
will be simple yet funky to
keep pace with times. Pan
de Ulams main color
scheme will be beige and
red.

The partners are going to contribute Php

Capitalization

150,000.00

Type of Partner
Capitalist
Capitalist

Contribution (PHP)
125,000.00
125,000.00

Capitalist

125,000.00

Capitalist

125,000.00

TOTAL
The
sources of individuals are:

amounting

to

Php

600,000.00 in total. This capital will be used

CAPITALIZATION
Partners
Camille Grace Datay
Isabel Dellica
Princes Dianne
Garciano
Krystel Rose Olino

each

500,000.00

to finance the major costs of the business.

Major costs include equipment purchases,
space rent, ingredient purchases, operating

Camille Grace Datays capital contribution will be finance

expenses, and marketing. Members agreed

by her personal savings and with the help of her parents.

to have an equal profit and loss sharing, and

Isabel Dellicas capital contribution will primarily be finance

equal

right

to

identify

the

terms

and

by her personal savings and part of her fathers monthly

salary.

conditions

Princes Dianne Garcianos capital contribution to be finance

managing the business. There is no need to

by her personal savings and part of her familys business.

of

the

business

as

well

as

borrow money since the capital raised by the

Krystel Rose Olinos capital contribution to be finance by

his own personal savings and with the help of his relatives.

partners is sufficient enough to start up its

Project Cost

PROJECTED COST

Fixed Investment
Machineries & Equipment

18,060.00

Furniture and Fixtures

15,700.00

Installment Payment of Baking Equipment*

51,000.00

Total Fixed Investment

84,760.00

Pre-Operating Expense
Store and Office Supplies

3,765.00

Production Supplies

2,855.00

Tax and Licenses

Organizational Cost

29,977.71
8,613.50

Prepaid Rent*

45,000.00

Rent Expense*

45,000.00

Total Pre-Operating Expense

135,211.21

CHAPTER II
Vision of the
Business

Vision
To establish Pan de Ulam as the leading Pan de sal seller in the
Philippines.
To provide the customers of a one-of-a-kind experience with Pan
de Ulam at a reasonable price, rational time, and favorable place.
To have a new and innovative setting in the food stall business.
To innovate the food being offered to the customers.
To be the right company to the people who deserve the
opportunities for self-growth and who wants to achieve their
dreams.

Mission
We provide the free will, the best, and the delectable Pan
de Ulam along with the passion to a more conducive
customer service and satisfaction.
We let our customers convenience and main concerns
first.
We make a difference in giving pleasure while eating Pan
de Ulam.
We provide a perfect place to replax, enjoy, and be happy.

CHAPTER III
The Market

Market Study
Customers are one of the most important people when it
comes to business. Their presence will ensure its prosperity. All
organizations depend on them thus a lack of these resources can
be an immediate threat to their very function. With this, it is
essential to carefully study the customers as well as the market
they are in. Gathering information about them both will play a
fundamental role in the businesss advancement. An overview
of the customers wants, needs and beliefs can be used to
determine how the product can be marketed and the study of
the market can be helpful in describing market situations where
the product can be identified through the demand and supply
analysis.
The knowledge about the customers preferences,
market size and competition will be vital in creating a strategy
suited for the business. All of these items mentioned are key
factors that can be properly examined by conducting surveys

I. Marketing Objective
To be able to present an analysis of the present market
situation in terms of supply and demand of the products.
To define the target customer of the business through
market segmentation.
To formulate a suitable marketing strategy for the
project.
To know the viability of the business

II. Customers
Pan de Ulam is a part of the consumer market
and classified under the food and beverage
category. Consumer marketing is focused on the
selling of goods and services to different individual
buyers as opposed to trying to appeal to
businesses. In this type of market, consumers
make their own decisions about how they will
spend their own money and how they will use the
products they purchased. The prospect patrons
we have are the ultimate consumers of the
business and most of them are those who are

III. Competitors
A. Competitors Major Strength are:
They have established a name and reputation in the business area.
They opened the business for quite a long time (almost 5 years and above)
They gained the trust of customers that led to patronization of their product.
Some of them are new in business that will attract the customers due to the
curiosity of their product.
B. Competitors Major Weaknesses are:
Costumers wanted a new preference of snacks that are different from the one
they usually buy.
Pan de Ulam offers a new product that is not yet seen in the market.

III. Market Research

Survey Findings
DISTRIBUTION OF RESPONDENTS ACCORDING TO GENDER

The female respondents outnumbered the male 248 to

152. The former constitute 62 percent of the total sample
of respondents, while the latter is 38 percent.

DISTRIBUTION OF RESPONDENTS ACCORDING TO AGE

The 46.75 percent of the total sample age between 15 years old up
to 23 years old outnumbered the rest of the respondents that age
above 24 years old up to 32 years old that have percentage of 25.5 and
for 33 years old up to 41 years old have 13 percent of the total sample.
The age of 42 up to 51 years old and 52 up to 61 years old have a
percentage of 11.25 percent and 3.5 percent of the total respondents
respectively.

DISTRIBUTION OF RESPONDENTS ACCORDING TO EMPLOYMENT STATUS

This table and figure represent the distribution of the respondent

according

to

Employment

Status.

There

are

more

self-

employed/employed respondents than those students. There are 260

respondents for the former, and 140 for the students. The selfemployed/employed one constitutes 65% percent while the student has
35% percent.

DISTRIBUTION OF RESPONDENTS ACCORDING TO MONTHLY

INCOME SELF-EMPLOYED/EMPLOYED

This table and figure shows the income distribution of selfemployed/employed respondent. The 10,001 pesos up to 20,000
pesos got the highest percentage of 42.70% of the total sample of
the self-employed/employed respondents and 31.92 percent or 83 of
respondents has 10,000 pesos below and for above 20,001 peso has

DISTRIBUTION OF RESPONDENTS ACCORDING TO MONTHLY

ALLOWANCE - STUDENT

The major amount income/allowance of a student is

about 1,001 up to 5,000 pesos having a percentage of
40.71. Some of them have income below 1,000 pesos
having a percentage of 24.29 and the students who have
income above 5,001 pesos have a percentage of 35 of the
total sample of students.

DISTRIBUTION OF RESPONDENTS ACCORDING TO WHO

PURCHASE PAN DE SAL

The above table and figure shows that there is 74% percent of the
total sample that is equivalent to 296 respondents who and buys Pan
de sal and 26% percent who doesnt eat nor buy it.

DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW

OFTEN THEY PURCHASE PAN DE SAL

This table and figure shows that the future customers of the
business are willing to buy the product once a day. It constitutes of
51.01 percent out of 296 respondents who purchases Pan de sal. Twice
a day and thrice a day a week basis got a percentage of 20.95 and
13.18 respectively. The occasionally part has 14.86 percentage or 44
respondents.

DISTRIBUTION OF RESPONDENTS ACCORDING TO WHERE

THEY BOUGHT PAN DE SAL

It only shows according to the above table and figures that 61.82
percent of them mostly buys or purchase Pan de sal in a bakery. Next
in line is in the bakeshop that constitute for about 21.28 percent. 11.83
percent of the respondents buy Pande sal on the grocery while 5.07
percent buy it through street vendors.

DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW

MUCH DO THE RESPONDENTS USUALLY SPEND WHEN
THEY PURCHASE PAN DE SAL

As shown in the table and figure above, 62.17 percent of the total
sample of who purchases Pan de sal spends 1.00 up to 3.00 pesos. The
next one is about 4.00 up to 6.00 pesos having a percentage of 19.59
and 18.24 percent of the respondents spends it for 7.00-10.00 pesos.

DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW

MANY PIECES DO THE RESPONDENTS BOUGHT
EVERYTIME THEY PURCHASE

As shown in the figure above the people buy Pan de Sal in 6 up to 10

pieces every time they purchase having a percentage 46.96. 21.96
percent of them buy 11 pieces and above, 31.08 percent of the
respondents buy 1 up to 5 pieces of Pan de sal.

DISTRIBUTION OF RESPONDENTS ACCORDING TO WHO

ARE WILLING TO BUY PAN DE ULAM

As seen in the table and figure above, the percentage of who are
willing to buy Pan de Ulam is 87.16 and only 12.84 percent says No,
constitutes the 38 respondents of the total sample who avails Pan de
sal.

DISTRIBUTION OF RESPONDENTS ACCORDING TO WHAT

FILLINGS THEY PREFER FOR PAN DE ULAM

The table and figure above shows the distribution of the respondents
according to what filings they prefer for Pan de Ulam. The 26.10 percent of the
respondents chose Adobo filling most compare to 25.19 percent or 195
respondents likes Menudo filling. 23.77 percent of the respondents choose the
Kaldereta filling. There is only 24.94 percent who are willing to try the Bicol
Express filling.

DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW

OFTEN THEY WILL BUY PAN DE ULAM

The percentage of how often the respondents are willing to buy Pan
de Ulam once a day got 45.35 which got the highest percent among the
rest. 22.87 percent who are willing to buy it in twice a day basis, for
thrice a day basis there is only 12.79 percent and lastly the 18.99
percent will buy it occasionally of the total sample that will are willing
to buy Pan de Ulam.

DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW MUCH DO THE

RESPONDENTS WILL USUALLY SPEND WHEN THEY BUY PAN DE ULAM

As shown in the table and figure above there is 39.92 percent who are
willing to spend 6.00 pesos when they buy Pan de Ulam. There are only 52 or
20.16 percent who wants to spend the product for 7.00 pesos. The 19.38
percent people will spend 8.00 and20.54 percent are willing to spend 9.00
pesos to buy Pan de Ulam.

DISTRIBUTION OF RESPONDENTS ACCORDING TO HOW MANY

PIECES DO THE RESPONDENTS WILL BUY EVERYTIME THEY
PURCHASE

In the 258 respondents who are willing to buy Pan de Ulam, there is
48.06 percent who will buy it at 1 up to 5 pieces; 29.07 percent for 6
up to 10 pieces and 22.87 percent for who will buy it at 11 pieces and
above.

DISTRIBUTION OF RESPONDENTS ACCORDING TO THEIR

PREFERRED BEVERAGES

The table and figure above represents the distribution of the

respondents according to their preferred beverages. Most of the
respondents comprised of 48 or 18.61% prefer bottled water as their
drinks.

DISTRIBUTION OF THE RESPONDENTS ACCORDING TO HOW

MUCH THEY ARE WILLING TO SPEND IN BUYING BOTTLED
WATER

Table and figure above represent the distribution of the

respondents according to the amount they are willing to spend in
buying bottled water. Most of the respondents comprised of 21 or
43.75% are willing to spend 11.00 to 15.00 pesos in buying bottled
water and least of the respondents comprised of 5 or 10.42% are
willing to spend 21.00 to 25.00.

DISTRIBUTION OF THE RESPONDENTS ACCORDING TO HOW

MUCH THEY ARE WILLING TO SPEND IN BUYING
JUICE/SOFTDRINKS

Table and figure above represent the distribution of the

respondents according to the amount they are willing to spend in
buying juice/softdrinks. Most of the respondents comprised of 11 or
39.29% are willing to spend 11.00 to 15.00 pesos in buying
juice/softdrinks and least of the respondents comprised of 3 or 10.71%
are willing to spend 5.00 to 10.00.

DISTRIBUTION OF THE RESPONDENTS ACCORDING TO HOW

MUCH THEY ARE WILLING TO SPEND IN BUYING INSTANT
COFFEE

Table and figure above represent the distribution of the respondents

according to the amount they are willing to spend in buying instant
coffee. Most of the respondents comprised of 15 or 35.71% are willing
to spend 5.00 to 10.00 pesos in buying instant coffee and least of the
respondents comprised of 6 or 14.29% are willing to spend 21.00 to

DEMAND ANALYSIS
A. PROJECTED POPULATION
Historical and Projected Annual Population of
Dona Rosario Bayview Subdivision
Dona Rosario Bayview
Year
Subdivision
2015

5,047

2016

5,143

2017

5,241

2018

5,341

2019

5,443

2020

5,547

2021

5,653

Projected Population was derived using the 1.91% growth rate of the Subdivision

VIII. PROJECTED DEMAND

Year

Market
% OF
Respondents Acceptabili
RESPONDENTS
Projected
who are willing
ty x
WHO ARE WILLING
Population
to buy Pan de
Average
TO BUY PAN DE
Ulam (87.16%)* Number of
SAL (74%)*
Pieces**

Total
Demand
(Units)

2017

5,241

3,878

3,380

10,141

3,650,790

2018

5,341

3,952

3,445

10,335

3,720,520

2019

5,443

4,028

3,511

10,532

3,791,582

2020

5,547

4,105

3,578

10,733

3,864,001

2021

5,653

4,183

3,646

10,938

3,937,804

The data gathered through interview with the

IX. SUPPLY ANALYSIS

staff/crew of the competitor establishments were

daily sales multiplied by 360 to get the annual supply
for the year.

SUPPLY FOR 2016

Competitors

Annual Supply

Evas Bakery

432,000

Juliets Sari-Sari Store

504,000

Kuya Berts Sari-Sari

Store
Dating Daan Sari-Sari
Store
Total

482,400
396,000

Evas Bakery has an average daily supply of 1,200

of bread including Pan de sal and other special
breads.
Juliets Sari-sari store has an average supply of 15
packs of chips (5 different flavors; 12 pieces per pack)
and 10 packs of biscuits (5 different flavors;10 pieces
per pack).

1,814,400
Kuya Berts Sari-sari store has an average supply
of 10 packs of chips (7 different flavors;12 pieces
each) and 10 packs of biscuits (5 different flavors;10
pieces per pack).

IX. PROJECTED SUPPLY AND MARKET SHARE OF THE COMPETITORS

Projected Supply and Market Share of the Competitors
Evas
Bakery

% of
Market
Share

Juliets
Sari-Sari
Store

% of
Market
Share

Kuya
Berts
Sari-Sari
Store

% of
Market
Share

Dating
Daan
Sari-sari
Store

% of
Market
Share

TOTAL
SUPPLY

Year

Demand

2017

3,650,790.04

432,000 11.83%

504,000

13.81%

482,400

13.21%

396,000

10.85%

1,814,400

2018

3,720,520.13

446,688 12.01%

521136

14.01%

498,802

13.41%

409,464

11.01%

1,876,090

2019

3,791,582.06

461,875 12.18%

538855

14.21%

515,761

13.60%

423,386

11.17%

1,939,877

2020

3,864,001.28

477,579 12.36%

557176

14.42%

533,297

13.80%

437,781

11.33%

2,005,832

2021

3,937,803.70

493,817 12.54%

576120

14.63%

551,429

14.00%

452,665

11.50%

2,074,031

(The business assumed 3.4% annual growth rate of the food industry based on the
data gathered from the Philippine Statistics Authority.)

X. DEMAND-SUPPLY ANALYSIS

Demand and Supply Analysis

Year

Demand

Supply

Demand Gap*

% of Unsatisfied
Demand**

2017

3,650,790

1,814,400

1,836,390

50.30%

2018

3,720,520

1,876,090

1,844,431

49.57%

2019

3,791,582

1,939,877

1,851,705

48.84%

2020

3,864,001

2,005,832

1,858,169

48.09%

2021

3,937,804

2,074,031

1,863,773

47.33%

* Demand-Supply
** Demand Gap Demand

PROJECTED ANNUAL SUPPLY AND MARKET SHARE OF PAN DE ULAM

Projected Annual Supply and Market Share of Pan de Ulam
Year

Demand

% of
Unsatisfied
Demand

2017

3,650,790

50.30%

11.83%

217,301

8.50%

2018

3,720,520

49.57%

11.83%

218,252

8.39%

2019

3,791,582

48.84%

11.83%

219,113

8.26%

2020

3,864,001

48.09%

11.83%

219,878

8.13%

2021

3,937,804

47.33%

11.83%

220,541

8.00%

% of Market
Share*

Annual
Supply**

Market
Share***

* The average of the lowest market share of the direct competitor

** Demand x % of Unsatisfied Demand x % of Market Share

Marketing Plan
A. PRODUCTS

Pan de Ulam seeks to earn customers confidence and preference and to follow
and anticipate customer trends, creating and responding to demand for its
products. Therefore, Pan de Ulam is driven by an acute sense of performance,
adhering to and favoring the rules of free competition within a clear legal
framework. The primary products of our business are innovative Philippine
delicacy, Pan de sal.
Pan de Ulam is a pan de sal with innovation. You can choose your preferred
filling/s namely: Pan de Adobo (pan de sal with Adobo as the filling), Pan de
Menudo (pan de sal with Menudo as the filling), Pan de Caldereta (pan de sal with
Caldereta as the filling), and Pan de BiEx (pan de sal with Bicol Express as the
filling).

A. PRICE

C. PLACE

In establishing a business, location is considered as one

of the most important thing that an entrepreneur must
take into consideration because basically location will
define if the business will become profitable or not. The
location of the business is in Dona Rosario Bayview
Subdivision, Sucat, Muntinlupa City. We choose the location
for the following reasons:
1. There are abundant numbers of possible customers in
the place.
2. It is easy to find because the location is near the
entrance/exit gate of the subdivision.

D. PROMOTION
For a business to be successful it needs a good product and
a pool of customers. The best way to reach out these
customers is through the aid of advertising or promotion.
Different promotional schemes will be used to reach the target
market. Free tasting will be conducted. Signboard and tarpaulin
will be placed near the stall location. These signboards and
tarpaulins aim to draw the attention of the people within the
area. Advertising through the social networking sites will also
be employed. Given that the use of social networking sites is
very viral these days.

SALES PLAN FOR THE NEXT FIVE YEARS

PROJECTED SALES FOR 2017-2020
2017
Target Market
1,836,390
(Demand Gap)
Market Share in
8.50%
%
Projected Annual
217,301
Supply
% on
Sales in Sales in
Products
Price
sales
Units
Peso
Adobo

2018

2019

2020

2021

1,844,431

1,851,705

1,858,169

1,863,773

8.39%

8.26%

8.13%

8.00%

218,252

219,113

219,878

220,541

Price

Sales in
Units

26.10%

56,716 340,293.44

56,964

Menudo 25.19%

54,738 328,428.80

54,978

51,652 309,914.75

51,879

54,195 325,169.29

54,432

Kalderet
23.77%
a
Bicol
24.94%
Express

1,303,806.
218,252
28
Beverag
Sales in Sales in
Sales in
45.74% Price
Price
es
Units
Peso
Units
Bottled
18.61%
11
40,440 444,836.97
11
40,617
Water
juice/Sof
10.85%
11
23,577 259,348.80
11
23,680
tdrinks
Instant
16.28%
5
35,377 176,883.05
5
35,532
Coffee
SUB-TOTAL

SUB-TOTAL

TOTAL SALES

217,301

99,393 881,068.82

316,695

2,184,875.
10

99,829

318,081

Sales in
Sales in Sales in
Sales in
Sales in
Sales in Sales in
Price
Price
Price
Peso
Units
Peso
Units
Peso
Units
Peso
341,783.3
7
57,189 400,320.04
7
57,388 401,717.37
8
57,561 460,490.20
9
329,866.8
7
55,195 386,362.52
7
55,387 387,711.13
8
55,554 444,434.79
0
311,271.6
7
52,083 364,582.66
7
52,265 365,855.24
8
52,423 419,381.30
9
326,593.0
7
54,647 382,528.04
7
54,838 383,863.26
8
55,003 440,023.96
1
1,309,514.
1,533,793.
1,539,147.
1,764,330.
219,113
219,878
220,541
89
27
00
25
Sales in
Sales in Sales in
Sales in
Sales in
Sales in Sales in
Price
Price
Price
Peso
Units
Peso
Units
Peso
Units
Peso
446,784.6
11
40,777 448,546.88 11
40,919 450,112.55 11
41,043 451,470.06
6
260,484.3
12
23,774 285,285.55 12
23,857 286,281.34 13
23,929 311,073.48
4
177,657.5
6
35,672 214,029.89
6
35,796 214,776.97
7
35,904 251,328.84
2
884,926.5
1,013,872.
100,222 947,862.33
100,572 951,170.86
100,876
1
38

2,194,441.
41

319336

2,481,655.
59

320,450

2,490,317.
86

321,417

2,778,202.
63

CHAPTER IV
BUSINESS PROCESS
WORKFLOW

I. FORM OF THE BUSINESS

The type of the business is a partnership. It is to be registered with the Securities and Exchange
Commission (SEC). It will also be registered with the different agencies like Department of Trade and
Industry (DTI), Bureau of Internal Revenue (BIR), Bureau of Food and Drugs (BFAD), Business Permit,
Muntinlupa City Municipal Office, and SSS.
II. VISION, MISSION, CORE VALUES
A. Vision
To be considered as one of the largest food business in the Philippines that serves Pan de sal heading
towards product innovation, quality management, and customer satisfaction.
B. Mission
We shall:
. Build the customers trust and loyalty by providing them a quality
service and emphasizing the highest level of safety of the product we are
offering.
. Help the community by providing employment and sponsorship.
. Strictly implement the policy of observing the highest quality of
standard to ensure the hazard-free environment.

III. BUSINESS PROCESS WORKFLOW

Management
Product Planning Management
Selecting the Supplier
Purchasing of Raw Materials
Storing of Supplies
Preparation of the Product

IV. PRODUCT PREPARATION PROCESS

Ingredients

Once the flour starts to become thick then start

1/2 cup warm water

kneading. After kneading form the dough in a bowl

2 1/4 tsp active dry yeast

and place it on a same bowl. Cover the bowl with a

3 cups bread or all purpose flour

cloth to help the dough rise for 1 to 2 hours or until it

1/2 cup sugar

double its size.

1tsp salt

1/4 cup warm water

Procedures

After the dough had risen remove it from the bowl and
place it in a clean surface. Divide the dough into 16
pieces, spliting each piece by dividing into halves will

give you an even size portion.

Dissolve the dry yeast in a warm water then stir,
Get a piece of dough and flatten it using a rolling pin.
add sugar, stir and set aside. Wait for 10 to 15
Add a table spoon of filling and place at the center of
minutes for the yeast to activate
dough then seal the sides of pandesal dough and form
In a large mixing bowl add the flour, sugar, and
it according to your choice of shape. Place the dough
salt and with a wire whisk keep a good stir to
with filling in a sheet pan as well as the other. Rise for
combine all ingredients
20 minutes and cook it in a preheated oven at 325 for
Add the yeast mixture into the flour mixture
15 minutes then serve.
then fold it so it combines evenly. Add warm
water little at a time and fold

V. Process Flow Chart

Greet the customer
Take the order
Prepare the items ordered
Serve the order of the customer
Receive the payment
Give the change if any
Say "Thank You" and "Please come again"

V. METHOD OF RECRUITMENT
Issue recruitment advertisement
Resume screening
Job Interview
Reference Check
Medical examination and other
requirement
Finalize recruitment

A. ISSUE RECRUITMENT ADVERTISEMENTS

Human Resource Department will design recruitment advertisements to be sent to the director for approval.
Advertise the sales position.
B. RESUME SCREENING
The initial step that eliminates the most applications is the analysis of a curriculum vitae.
C. JOB INTERVIEW
Job interview will be the primary source of information about the applicants. The purpose of an interview is
to obtain valuable insight into the applicants personality and abilities, and it allows the applicant the chance to
discern whether your credentials and career goals match up with what the company seeks.
D. REFERENCE CHECK
Validation of the references provided; previous jobs, academic training, etc. Previous employers will be
contacted to verify the information submitted on a candidates application form.
E. MEDICAL EXAMINATION AND OTHER REQUIREMENTS
It is necessary to have employees medically examined especially in this kind of field of business.
F. FINALIZE RECRUITMENT
Applicants who have successfully passed the interview and medical examination will undergo training and
orientation to enhance their skills needed for their specified jobs and to familiarize themselves with the
companys vision/mission, policies, rules and regulations.

CHAPTER V
BUSINESS
REQUIREMENTS

ORGANIZATIONAL STRUCTURE

SCHEDULE OF EMPLOYEE
Schedule (per day)
1:00 PM 9:00 PM
6:00 AM 2:00 PM
2:00 PM 10:00 PM
4:00 AM 1:00 PM

Employee
Manager and Bookkeeper
Sales Crew (1st shift)
Sales Crew (2nd shift)
Baker and Cook

SCHEDULE OF EMPLOYEE EVERYDAY

Manager
Book
keeper*
Crew 1
Crew 2
Baker**
Cook**

Monday

Tuesday

M
C1

M
C2

X
C2
B
C

C1
X
B
C

Wednesda Thursday
y
M
M
O
O
C1
C2
B
C

C1
C2
B
C

Friday

Saturday

Sunday

M
O

M
O

X
X

C1
C2
B
C

C1
C2
X
C

C1
C2
B
X

*To fill-up the vacancy of sales crew duties every Monday and Tuesday.
**To prepare required raw products before day-off. Baker to prepare dough and cook to prepare fillings for
two days.

SALARY OF EMPLOYEE

SALARY OF EMPLOYEE
Baker/Cook
Rate / hour
Number of work
hours
Rate / day
Number of working
days
Multiply the
average number of
working days in a
month

Php 38.46

Php 308.00
6 days a
week
26

290.70

PHILHEALTH

100.00

Total

390.70

th

12

Php 35.00
8 hours

Rate / day
Number of working
days
Multiply the average
number of working
days in a month

Php 280.00
6 days a week
26

Regular Salary

Php
8,008.00

Less: Employees
Share
SSS

Rate / hour
Number of work hours

8 hours

Regular Salary

Multiply the
number of months

Sales Crew (2)

Php
7,617.30
Php
91,407.60
Php

Php 7,280.00

Less: Employees Share

SSS

272.50

PHILHEALTH

100.00

Total
Multiply the number of
months

372.50

Add: 13th Month Pay

12

Php 6,907.50
Php
82,890.00
Php 7,280.00

Uniform Expense

Php 900.00

ANNUAL NET PAY

Php
91,070.00

III. SPACE REQUIREMENT

V. EQUIPMENT REQUIREMENT

V. EQUIPMENT REQUIREMENT

VI. DEPRECATION TABLE

BUSINESS INPUT AND MATERIAL COST

Raw
Materials

Recipe
Price
Cost

Qty for
604

Unit

No. Of
Units

Cost for
604

Unit Cost

604

2017

2018

2019

2020

2021

217,301

218,252

219,113

219,878

220,541

A. Bread
Flour
Butter
Sugar
Salt
Mineral
Water
Dry Yeast

P35/kg
P26/225g
P46/1000g
P18/1000g

35
0.12
0.046
0.018

3.85
230.83
1846.62
69.25

kg
g
g
g

134.65
27.70
84.94
1.25

0.223
0.046
0.141
0.002

48,442.90
9,965.40
30,560.55
448.44

48,654.90
10,009.01
30,694.29
450.41

48,846.85
10,048.49
30,815.38
452.18

49,017.39
10,083.58
30,922.97
453.76

49,165.19
10,113.98
31,016.21
455.13

P20/1000mL

0.02

2154.39

mL

43.09

0.071

15,501.73

15,569.57

15,630.99

15,685.56

15,732.86

P250/125g

57.71

115.41

0.191

41,522.48

41,704.20

41,868.73

42,014.90

42,141.59

146,441.50

147,082.39

147,662.62

148,178.17

148,624.97

B. Fillings
Adobo:
Ground
Pork
Soy Sauce
Vinegar
Salt
Garlic
Onion
Sugar
Vetsin

P210/1000g

0.22

626.99

134.80

0.223

48498.25

48710.50

48902.66

49073.40

49221.37

P8/200mL
P7/200mL
18/1000g
P40/1000g
P100/1000g
P46/1000g
P2/2g

0.04
0.035
0.018
0.04
0.1
0.046
1

358.28
358.28
35.83
44.79
26.87
53.74
1.79

mL
mL
g
g
g
g
g

14.33
12.54
0.64
1.79
2.69
2.47
1.79

0.024
0.021
0.001
0.003
0.004
0.004
0.003

5155.96
4511.47
232.02
644.50
966.74
889.40
644.50

5178.52
4531.21
233.03
647.32
970.97
893.30
647.32

5198.95
4549.08
233.95
649.87
974.80
896.82
649.87

5217.11
4564.97
234.77
652.14
978.21
899.95
652.14

5232.84
4578.73
235.48
654.10
981.16
902.66
654.10

61,542.83

61,812.17

62,056.01

62,272.67

62,460.44

Menudo:
Ground
Pork
Sugar
Salt
Tomato

P215/1000g

0.22

605.13

130.10

0.215

46807.31

47012.16

47197.62

47362.41

47505.22

P46/1000g
P18/1000g

0.05
0.02

51.87
34.58

g
g

2.39
0.62

0.004
0.001

858.39
223.93

862.15
224.91

865.55
225.80

868.57
226.58

871.19
227.27

Raw
Materials

Recipe
Price
Cost

Qty for
604

Unit

No. Of Units

Cost for
604
604

Unit Cost

2017

2018

2019

2020

2021

160,593

163,902

167,065

170,157

173,091

Kaldereta:
Ground
Pork
Tomato
Sauce
Tomato
Paste
Salt
Garlic
Onion
Peanut
Chili
Vetsin

Bicol
Express:
Ground
Pork
Siling
Sinigang
Salt
Coconut
Milk
Onion
Garlic
Vetsin

C.
Packaging
Brown
Paper Bag

P215/1000g

0.215

502.4978

108.04

0.179

38868.47

39038.57

39192.58

39329.41

39448.00

P40/1000g

0.04

717.854

28.71

0.048

10330.49

10375.70

10416.63

10453.00

10484.52

P45/1000g

0.045

430.7124

19.38

0.032

6973.08

7003.60

7031.23

7055.78

7077.05

18/1000g
P40/1000g
P100/1000g
P25/1000g
5/10g
P2/2g

0.018
0.04
0.1
0.025
0.5
1

28.71416
35.8927
21.53562
71.7854
57.42832
1.435708

g
g
g
g
g
g

0.52
1.44
2.15
1.79
28.71
1.44

0.001
0.002
0.004
0.003
0.048
0.002

185.95
516.52
774.79
645.66
10330.49
516.52

186.76
518.79
778.18
648.48
10375.70
518.79

187.50
520.83
781.25
651.04
10416.63
520.83

188.15
522.65
783.98
653.31
10453.00
522.65

188.72
524.23
786.34
655.28
10484.52
524.23

69,141.97

69,444.56

69,718.52

69,961.93

70,172.89

P215/1000g

0.215

573.08

123.21

0.204

44327.87

44521.87

44697.50

44853.56

44988.81

P8/1000g

0.008

81.87

0.65

0.001

235.63

236.66

237.59

238.42

239.14

P10/1000g

0.02

32.75

0.65

0.001

235.63

236.66

237.59

238.42

239.14

P35/1000g

0.035

81.87

2.87

0.005

1030.88

1035.39

1039.48

1043.11

1046.25

P100/1000g
P40/1000g
P2/2g

0.1
0.04
1

24.56
40.93
1.64

g
g
g

2.46
1.64
1.64

0.004
0.003
0.003

883.61
589.07
589.07

887.48
591.65
591.65

890.98
593.99
593.99

894.09
596.06
596.06

896.79
597.86
597.86

47,891.77

48,101.36

48,291.12

48,459.73

48,605.85

70,622.83

70,931.90

71,211.73

71,460.35

71,675.83

P32.50/100pc
s

0.325

604

pcs

196.3

0.33

Raw
Materials

No. of
Units
E.
Water
No. of
Units
F.
Instant
Coffee
Powder
ed
Coffee
Water

TOTAL
COST

Recipe
Price

Cost

Qty for
604

Unit

Cost for
604

Unit Cost

Qty
for 1
5.25/350
mL

mL

4.25

Qty
for 1
P50/500g

0.10

1.75

P20/16L

1.25

liter

0.20

2017

2018

2019

2020

2021

40,440

40,617

40,777

40,919

41,043

171,868 172,621 173,302 173,907 174,431

.83
.34
.21
.12
.61

35,377

35,532

35,672

35,796

35,904

61,909.
07

62,180.
13

62,425.
39

62,643.
28

62,832.
21

7,075.3
2
68,984.
39

7,106.3
0
69,286.
43

7,134.3
3
69,559.
72

7,159.2
3
69,802.
52

7,180.8
2
70,013.
04

752,902 756,198 759,181 761,831 764,128

.56
.15
.13
.45
.79

VII. OTHER COST

UTILITIES EXPENSE
Power
Tap
Potable
Gas
Total Utilities Expense
Monthly Consumption

2017

2018

2019

2020

2021

120,000.00
24,000.00
12,000.00
36,000.00
192,000.0
0
16,000.00

124,608.00
24,921.60
12,460.80
37,382.40
199,372.8
0
16,614.40

129,392.95
25,878.59
12,939.29
38,817.88
207,028.7
2
17,252.39

134,361.64
26,872.33
13,436.16
40,308.49
214,978.6
2
17,914.88

139,521.12
27,904.22
13,952.11
41,856.34
223,233.8
0
18,602.82

UTILITIES PAYABLE
2017

Beginning Utilities
Payable
Add: Utilities Expense
Less: Payments
Ending Utilities
Expense
Increase in Utilities
Expense

2018

2019

2020

2021

22,000

22,845

23,722

24,633

264,000
242,000

274,138
251,293

284,664
260,942

295,596
270,963

306,946
281,368

22,000

22,845

23,722

24,633

25,579

22,000

845

877

911

946

ADVERTISING EXPENSE
Signage: Office
Store
Free Taste
Total Advertising
Expense

2017

2018

2019

2020

2021

5000
2000
200

7200

RENT EXPENSE
Monthly Rental Fees
Monthly Expanded
Withholding Tax
Prepaid rent
Rent Expense
Rental Fees Paid
Add: Rental Fess Paid Prepaid

2017

2018

2019

2020

2021

15,000.00

15,750.00

16,537.50

17,364.38

18,232.59

750.00

787.50

826.88

868.22

911.63

45,000.00
180,000.00

47,250.00
189,000.00

49,612.50
198,000.00

52,093.13
207,000.00

54,697.78
216,000.00

135,000.00

141,750.00

148,837.50

156,279.38

164,093.34

45,000.00

2,250.00

2,362.50

2,480.63

2,604.66

9,000.00
8,250.00

9,450.00
8,662.50

9,900.00
9,073.13

10,350.00
9,481.78

10,800.00
9,888.37

750.00

787.50

826.88

868.22

787.50
37.50

826.88
39.38

868.22
41.34

911.63
43.41

Expanded WT on Rent at 5%
EWT Due
EWT Paid
Add: EWT Paid
EWT Payable
Increase in EWT Payable

750.00
750.00

ORGANIZATIONAL COSTS
SEC Certificate of
Registration
Filing Fee
Legal Research Fee (LRF)
By-Laws
Registration for SEC Bulletin
Notarization of Articles of
Partnership
Documentary Stamp
Name Reservation
DTI Certificate of
Registration of Business
Name
Documentary Stamp
BIR Tax Identification
Number
Registration
Certification Fee
Documentary Stamp Tax
Zoning Fee
Environmental Inspection
Fee
Fire Inspection Fee Local
Engineering Inspection Fee
Building Inspection
Electrical Inspection

2017

2018

2019

2020

2021

1,200.00
12.00
510.00
10.00

500.00

15.00
40.00

500.00

15.00

500.00
15.00

15.00

650.00

2,400.00

851.50

500.00
240..00

TAXES AND LICENSES

Municipal Tax*
Community Tax
BIR
Barangay Business Permit
Mayor's Permit

2017

2018

2019

2020

2021

16,872.71
500.00
530.00
600.00
2,875.00

16,619.93
600.00
530.00
600.00
2,975.05

19,688.81
720.00
530.00
600.00
3,078.58

19,405.20
864.00
530.00
600.00
3,185.72

22,462.41
1,037.00
530.00
600.00
3,296.58

650.00

650.00

650.00

BFAD
Sanitary Permit
Special book of accounts

600.00
400.00

600.00
400.00

600.00
400.00

600.00
400.00

600.00
400.00

Sign Permit

100.00

100.00

100.00

100.00

100.00

Subdivision Fee**
Total tax and licenses
Municipal Tax*
Community Tax
BIR
Barangay Business Permit
Mayor's Permit

7,500.00
29,977.71
16,872.71
500.00
530.00
600.00
2,875.00

7,500.00
29,924.98
16,619.93
600.00
530.00
600.00
2,975.05

7,500.00
33,867.39
19,688.81
720.00
530.00
600.00
3,078.58

7,500.00
33,834.92
19,405.20
864.00
530.00
600.00
3,185.72

7,500.00
37,175.99
22,462.41
1,037.00
530.00
600.00
3,296.58

650.00

650.00

650.00

600.00
400.00
100.00
7,500.00
33,867.39

600.00
400.00
100.00
7,500.00
33,834.92

600.00
400.00
100.00
7,500.00
37,175.99

BFAD
Sanitary Permit
Special book of accounts
Sign Permit
Subdivision Fee**
Total tax and licenses

600.00
400.00
100.00
7,500.00
29,977.71

600.00
400.00
100.00
7,500.00
29,924.98

*P4,218.18 Quarterly * 4 = 16,872.71

month

**625.00 per

MONTHLY SALES PLAN IN UNITS 2017

Total
(2017)

Jan

Feb

March

April

May

June

July

Aug

Sept

Oct

Nov

Dec

8.24%

8.52%

8.18%

6.60%

7.05%

8.42%

8.90%

9.12%

8.89%

9.04%

8.48%

8.56%

4,832
4,664
4,401
4,617
18,51
4

4,673
4,510
4,256
4,466

4,775
4,609
4,349
4,563

3,403
3,284
3,099
3,252

4,566
4,406
4,158
4,363

4,639
4,478
4,225
4,433

5,048
4,872
4,597
4,823

5,127
4,948
4,669
4,899

5,042
4,866
4,592
4,818

5,172
4,992
4,711
4,943

4,810
4,642
4,380
4,596

4,288
4,138
3,905
4,097

17,906

18,297

13,038

17,493

17,775

19,340

19,644

19,318

19,818

18,427

16,428

3,332

3,445

3,308

2,669

2,851

3,405

3,599

3,688

3,595

3,656

3,429

3,462

40,440

1,943

2,009

1,929

1,556

1,662

1,985

2,098

2,150

2,096

2,131

1,999

2,018

23,577

3,028
8,508

35,377
99,394
Dec
316,69
5

Products
Adobo
Menudo
Kaldereta
Bicol Express
SUB-TOTAL

56,716
54,738
51,652
54,195
217,30
1

Beverages
Bottled Water
Juice/
Softdrinks
Instant Coffee
SUB-TOTAL
Jan

TOTAL

2,894
2,335 SALES
2,494
2,979
3,149IN3,226
3,145 3,198
3,000
MONTHLY
PLAN
PESOS
2017
8,130
6,560
7,007
8,369
8,846
9,065
8,836
8,985
8,429

2,915
3,014
8,190 8,468
Feb 26,70 March
26,374
4

April

26,427

May

19,598

June

July

24,500

26,144

28,186

Aug

28,709

Sept

28,154

Oct

28,803

26,856

Nov

24,936

Total (2017)

8.24%

8.52%

8.18%

6.60%

7.05%

8.42%

8.90%

9.12%

8.89%

9.04%

8.48%

8.56%

28,993.00
27,982.13
26,404.74

28,040.18
27,062.53
25,536.98

28,652.71
27,653.70
26,094.82

22,459.37
21,676.30
20,454.37

27,393.62
26,438.52
24,948.14

27,836.00
26,865.48
25,351.03

30,286.12
29,230.16
27,582.41

30,762.53
29,689.96
28,016.29

30,252.09
29,197.32
27,551.42

31,034.76
29,952.71
28,264.23

28,856.88
27,850.76
26,280.77

25,726.18
24,829.22
23,429.56

340,293.44
328,428.80
309,914.75

27,704.42

26,793.95

27,379.25

21,461.17

26,176.13

26,598.85

28,940.07

29,395.30

28,907.55

29,655.44

27,574.36

24,582.80

325,169.29

111,084.3
0

107,433.6
4

109,780.4
9

86,051.21

104,956.4
1

106,651.3
5

116,038.7
6

117,864.0
9

115,908.3
8

118,907.1
3

110,562.7
7

98,567.75

1,303,806.28

36,654.57

37,900.11

36,387.66

29,359.24

31,361.01

37,455.27

39,590.49

40,569.13

39,546.01

40,213.26

37,722.18

38,078.04

444,836.97

21,370.34

22,096.52

21,214.73

17,117.02

18,284.09

21,837.17

23,082.04

23,652.61

23,056.11

23,445.13

21,992.78

22,200.26

259,348.80

14,575.16

15,070.44

14,469.03

11,674.28

12,470.26

14,893.55

15,742.59

16,131.73

15,724.90

15,990.23

14,999.68

15,141.19

176,883.05

Products
Adobo
Menudo
Kaldereta
Bicol
Express
SUBTOTAL
Beverage
s
Bottled
Water
Juice/
Softdrink
s
Instant
Coffee

MONTHLY SALES PLAN IN UNITS 2018

Jan

Feb

March

April

May

June

July

Aug

Sept

Oct

Nov

Dec

8.24%

8.52%

8.18%

6.60%

7.05%

8.42%

8.90%

9.12%

8.89%

9.04%

8.48%

8.56%

4,853
4,684
4,420
4,638
18,59
5

4,694
4,530
4,275
4,485

4,796
4,629
4,368
4,583

3,418
3,299
3,113
3,266

4,586
4,426
4,176
4,382

4,660
4,497
4,244
4,453

5,070
4,893
4,617
4,844

5,150
4,970
4,690
4,921

5,064
4,888
4,612
4,839

5,195
5,014
4,731
4,964

4,831
4,662
4,399
4,616

4,306
4,156
3,922
4,115

17,984

18,377

13,095

17,569

17,853

19,425

19,730

19,403

19,905

18,508

16,500

3,322
1,937
2,907
8,166

2,681
1,563
2,345
6,589

2,863
1,669
2,505
7,038

3,420
1,994
2,992
8,406

3,615
2,108
3,162
8,885

3,704
2,160
3,241
9,104

3,611
2,105
3,159
8,875

3,672
2,141
3,212
9,025

3,444
2,008
3,013
8,465

3,477
2,027
3,042
8,545

26,543

19,684

24,607

26,259

28,309

28,834

28,277

28,929

26,973

Total
(2018)

Products
Adobo
Menudo
Kaldereta
Bicol Express
SUB-TOTAL

56,964
54,978
51,879
54,432
218,25
3

Beverages
Bottled Water
Juice/ Softdrinks
Instant Coffee
SUB-TOTAL
TOTAL

Jan

3,347
3,461
1,951
2,018
2,928
3,027
8,226
8,505
26,82
26,489
1 March
Feb

MONTHLY SALES PLAN IN PESOS 2018

April

May

June

July

Aug

Sept

Oct

25,045

Nov

40,617
23,680
35,532
99,829
318,08
2
Dec

Total (2018)

8.24%

8.52%

8.18%

6.60%

7.05%

8.42%

8.90%

9.12%

8.89%

9.04%

8.48%

8.56%

29,119.94
28,104.65

28,162.95
27,181.02

28,778.16
27,774.78

22,557.70
21,771.21

27,513.56
26,554.28

27,957.88
26,983.10

30,418.72
29,358.15

30,897.22
29,819.96

30,384.54
29,325.16

31,170.65
30,083.85

28,983.23
27,972.70

25,838.82
24,937.93

341,783.39
329,866.80

26,520.35

25,648.79

26,209.08

20,543.93

25,057.37

25,462.02

27,703.18

28,138.96

27,672.05

28,387.98

26,395.84

23,532.14

311,271.69

27,825.72

26,911.26

27,499.13

21,555.14

26,290.74

26,715.31

29,066.78

29,524.01

29,034.12

29,785.28

27,695.09

24,690.43

326,593.01

111,570.6
7

107,904.0
3

110,261.1
5

86,427.98

105,415.9
5

107,118.3
2

116,546.8
3

118,380.1
5

116,415.8
7

119,427.7
6

111,046.8
6

98,999.33

1,309,514.8
9

36,815.06

38,066.05

36,546.99

29,487.79

31,498.32

37,619.27

39,763.83

40,746.76

39,719.16

40,389.33

37,887.34

38,244.77

446,784.66

21,463.91

22,193.27

21,307.62

17,191.97

18,364.15

21,932.78

23,183.11

23,756.17

23,157.06

23,547.78

22,089.07

22,297.46

260,484.34

Products
Adobo
Menudo
Kalderet
a
Bicol
Express
SUBTOTAL
Beverage
s
Bottled
Water
Juice/
Softdrink
s
Instant

MONTHLY SALES PLAN IN UNITS 2019

Jan

Feb

March

April

May

June

July

Aug

Sept

Oct

Nov

Dec

8.24%

8.52%

8.18%

6.60%

7.05%

8.42%

8.90%

9.12%

8.89%

9.04%

8.48%

8.56%

4,873
4,703
4,437
4,656
18,66
9

4,712
4,548
4,292
4,503

4,815
4,647
4,385
4,601

3,431
3,312
3,125
3,279

4,604
4,443
4,193
4,399

4,678
4,515
4,260
4,470

5,090
4,912
4,635
4,864

5,170
4,990
4,708
4,940

5,084
4,907
4,630
4,858

5,216
5,034
4,750
4,984

4,850
4,681
4,417
4,634

4,323
4,173
3,937
4,131

18,055

18,449

13,147

17,639

17,924

19,501

19,808

19,479

19,983

18,581

16,565

3,336
1,945
2,918

2,691
1,569
2,354

2,875
1,676
2,515

3,433
2,002
3,004

3,629
2,116
3,175

3,719
2,168
3,253

3,625
2,114
3,171

3,686
2,149
3,225

3,458
2,016
3,025

3,491
2,035
3,054

Total
(2019)

Products
Adobo
Menudo
Kaldereta
Bicol Express
SUB-TOTAL

57,189
55,195
52,083
54,647
219,11
4

Beverages
Bottled Water
Juice/ Softdrinks
Instant Coffee

3,360
1,959
2,939

3,474
2,026
3,039

SUB-TOTAL

8,258

8,539

Jan
TOTAL

MONTHLY
PLAN
PESOS
20198,499
8,198
6,615SALES
7,066
8,439
8,920IN
9,140
8,910 9,060

Feb 26,92 March

26,594

April
26,648

May
19,762

June26,362 July
24,704
28,421

Aug
28,948

Sept
28,389

8,579

Oct 27,080 Nov

29,043
25,144

40,777
23,774
35,672
100,22
3
319,33
Dec
7

Total (2019)

8.24%

8.52%

8.18%

6.60%

7.05%

8.42%

8.90%

9.12%

8.89%

9.04%

8.48%

8.56%

34,107.27
32,918.09

32,986.37
31,836.27

33,706.95
32,531.72

26,421.12
25,499.93

32,225.76
31,102.18

32,746.18
31,604.45

35,628.48
34,386.26

36,188.93
34,927.17

35,588.45
34,347.63

36,509.19
35,236.26

33,947.14
32,763.54

30,264.20
29,209.01

400,320.04
386,362.52

31,062.44

30,041.61

30,697.86

24,062.46

29,348.90

29,822.86

32,447.86

32,958.27

32,411.40

33,249.94

30,916.61

27,562.45

364,582.66

32,591.39

31,520.31

32,208.86

25,246.85

30,793.51

31,290.79

34,045.00

34,580.53

34,006.74

34,886.56

32,438.38

28,919.12

382,528.04

130,679.1
9

126,384.5
6

129,145.3
9

101,230.3
6

123,470.3
6

125,464.2
9

136,507.6
0

138,654.9
1

136,354.2
2

139,881.9
5

130,065.6
7

115,954.7
7

1,533,793.2
6

36,960.26

38,216.19

36,691.13

29,604.09

31,622.56

37,767.65

39,920.67

40,907.48

39,875.82

40,548.64

38,036.78

38,395.61

448,546.88

23,507.53

24,306.33

23,336.36

18,828.85

20,112.63

24,021.04

25,390.41

26,018.04

25,361.89

25,789.81

24,192.21

24,420.44

285,285.55

Products
Adobo
Menudo
Kalderet
a
Bicol
Express
SUBTOTAL
Beverage
s
Bottled
Water
Juice/
Softdrink
s
Instant

MONTHLY SALES PLAN IN UNITS 2020

Jan

Feb

March

April

May

June

July

Aug

Sept

Oct

Nov

Dec

8.24%

8.52%

8.18%

6.60%

7.05%

8.42%

8.90%

9.12%

8.89%

9.04%

8.48%

8.56%

4,889
4,719
4,453
4,672
18,73
4

4,729
4,564
4,307
4,519

4,832
4,664
4,401
4,617

3,443
3,323
3,136
3,290

4,620
4,459
4,207
4,414

4,694
4,531
4,275
4,486

5,108
4,929
4,652
4,881

5,188
5,007
4,725
4,957

5,102
4,924
4,646
4,875

5,234
5,051
4,767
5,001

4,867
4,697
4,432
4,650

4,339
4,187
3,951
4,146

18,118

18,514

13,193

17,700

17,986

19,569

19,877

19,547

20,053

18,646

16,623

3,347
1,952
2,928

2,701
1,575
2,363

2,885
1,682
2,524

3,445
2,009
3,014

3,642
2,123
3,186

3,732
2,176
3,265

3,638
2,121
3,182

3,699
2,157
3,236

3,470
2,023
3,036

3,503
2,042
3,064

Total
(2020)

Products
Adobo
Menudo
Kaldereta
Bicol Express
SUB-TOTAL

57,388
55,387
52,265
54,838
219,87
8

Beverages
Bottled Water
Juice/ Softdrinks
Instant Coffee

3,372
1,966
2,950

3,486
2,033
3,050

SUB-TOTAL

8,287

8,569

Jan
TOTAL

MONTHLY
PLAN
PESOS
20208,529
8,227
6,638SALES
7,090
8,468
8,951IN
9,172
8,941 9,092

Feb 27,02 March

26,687

April
26,741

May
19,830

June26,454 July
24,791
28,520

Aug
29,049

Sept
28,488

8,609

Oct 27,174 Nov

29,145
25,232

40,919
23,857
35,796
100,57
2
320,45
Dec
0

Total (2020)

8.24%

8.52%

8.18%

6.60%

7.05%

8.42%

8.90%

9.12%

8.89%

9.04%

8.48%

8.56%

34,226.32
33,032.99

33,101.51
31,947.40

33,824.60
32,645.28

26,513.35
25,588.93

32,338.25
31,210.75

32,860.48
31,714.77

35,752.85
34,506.29

36,315.25
35,049.09

35,712.67
34,467.52

36,636.62
35,359.26

34,065.63
32,877.90

30,369.83
29,310.96

401,717.37
387,711.13

31,170.87

30,146.47

30,805.01

24,146.45

29,451.35

29,926.96

32,561.12

33,073.31

32,524.53

33,366.00

31,024.52

27,658.66

365,855.24

32,705.15

31,630.33

32,321.29

25,334.98

30,900.99

31,400.01

34,163.83

34,701.24

34,125.44

35,008.33

32,551.60

29,020.06

383,863.26

131,135.3
2

126,825.7
1

129,596.1
8

101,583.7
0

123,901.3
3

125,902.2
2

136,984.0
8

139,138.8
9

136,830.1
7

140,370.2
1

130,519.6
7

116,359.5
1

1,539,147.0
0

37,089.27

38,349.59

36,819.21

29,707.43

31,732.93

37,899.48

40,060.02

41,050.26

40,015.01

40,690.17

38,169.54

38,529.63

450,112.55

23,589.58

24,391.17

23,417.81

18,894.57

20,182.83

24,104.89

25,479.04

26,108.86

25,450.41

25,879.83

24,276.66

24,505.68

286,281.34

Products
Adobo
Menudo
Kalderet
a
Bicol
Express
SUBTOTAL
Beverage
s
Bottled
Water
Juice/
Softdrink
s
Instant

MONTHLY SALES PLAN IN UNITS 2021

Jan

Feb

March

April

May

June

July

Aug

Sept

Oct

Nov

Dec

8.24%

8.52%

8.18%

6.60%

7.05%

8.42%

8.90%

9.12%

8.89%

9.04%

8.48%

8.56%

4,904
4,733
4,466
4,686
18,79
0

4,743
4,578
4,320
4,532

4,847
4,678
4,414
4,631

3,454
3,333
3,145
3,300

4,634
4,472
4,220
4,428

4,708
4,544
4,288
4,499

5,123
4,944
4,666
4,895

5,204
5,022
4,739
4,972

5,117
4,939
4,660
4,890

5,250
5,067
4,781
5,016

4,881
4,711
4,445
4,664

4,352
4,200
3,963
4,158

18,173

18,570

13,232

17,754

18,040

19,628

19,937

19,606

20,113

18,702

16,673

3,357
1,957
2,937

2,709
1,579
2,370

2,894
1,687
2,531

3,456
2,015
3,023

3,653
2,130
3,195

3,743
2,182
3,274

3,649
2,127
3,192

3,710
2,163
3,246

3,480
2,029
3,045

3,513
2,048
3,073

Total
(2021)

Products
Adobo
Menudo
Kaldereta
Bicol Express
SUB-TOTAL

57,561
55,554
52,423
55,003
220,54
1

Beverages
Bottled Water
Juice/ Softdrinks
Instant Coffee

3,382
1,972
2,958

3,497
2,039
3,059

SUB-TOTAL

8,312

8,595

Jan
TOTAL

MONTHLY
PLAN
PESOS
20218,554
8,252
6,658SALES
7,112
8,494
8,978IN
9,200
8,968 9,119

Feb 27,10 March

26,767

April
26,821

May
19,890

June26,534 July
24,865
28,606

Aug
29,137

Sept
28,574

8,635

Oct 27,256 Nov

29,233
25,308

41,043
23,929
35,904
100,87
6
321,41
Dec
7

Total (2021)

8.24%

8.52%

8.18%

6.60%

7.05%

8.42%

8.90%

9.12%

8.89%

9.04%

8.48%

8.56%

39,233.77
37,865.84

37,944.39
36,621.43

38,773.27
37,421.41

30,392.35
29,332.70

37,069.46
35,777.00

37,668.10
36,354.77

40,983.63
39,554.70

41,628.31
40,176.91

40,937.58
39,510.25

41,996.71
40,532.45

39,049.57
37,688.07

34,813.06
33,599.27

460,490.20
444,434.79

35,731.29

34,557.02

35,311.91

27,679.17

33,760.19

34,305.39

37,324.94

37,912.07

37,283.00

38,247.57

35,563.53

31,705.23

419,381.30

37,490.04

36,257.97

37,050.02

29,041.58

35,421.93

35,993.96

39,162.13

39,778.17

39,118.13

40,130.19

37,314.03

33,265.81

440,023.96

150,320.9
4

145,380.8
1

148,556.6
1

116,445.8
0

142,028.5
9

144,322.2
1

157,025.3
9

159,495.4
5

156,848.9
6

160,906.9
2

149,615.2
1

133,383.3
7

1,764,330.2
5

37,201.13

38,465.25

36,930.25

29,797.02

31,828.64

38,013.78

40,180.84

41,174.07

40,135.69

40,812.89

38,284.66

38,645.84

451,470.06

25,632.45

26,503.46

25,445.81

20,530.85

21,930.68

26,192.39

27,685.54

28,369.90

27,654.43

28,121.04

26,379.03

26,627.89

311,073.48

Products
Adobo
Menudo
Kalderet
a
Bicol
Express
SUBTOTAL
Beverage
s
Bottled
Water
Juice/
Softdrink
s
Instant

COST PLAN

I. MAJOR ASSUMPTION
A. Cost Plan
1. Inflation Rate is 3.48%
B. Inventory-VAT
1. Input tax will be computed based on the total purchases connected to production by 12%
2. Output Tax will be computed based on the total sales by 12%
3. 1 Month Inventory buffer is included
4. VAT repayment for the year is 11 months
C. Operating Expense
1. Utilities Inflation rate of 3.48%
2. Expanded withholding tax is 5%
3. EWT-Deductible Income is 10,000.00
4. Tax repayment is for the year in months is 11 months
5. Prepaid rent for 1 month cost 30,000 every month
6. Annual Increase in rental fees is 5%
D. Asset
1. Supplies (Expendable) repurchase every beginning of the quarter
2. Supplies (non-expendable) repurchase every beginning of the year
3. Supplies annual price increase is 2%
E. Other Assumption
1. Sales were computed based on units sold multiplied by its unit selling price.
2. All sales and Purchases are in cash basis.
3. Salaries and wages of all the employees will increase by 2% on the third year
4. Fixed assets are depreciated by using the straight-line method.
5. The partnership is subjected to 30% income tax
6. Payment good for 11 months will be remitted to SSS, Philheath and Pag-ibig.
7. There is steady supply of fillings.

II. FINANCIAL STATEMENT

III. FINANCIAL ANALYSIS

CONCLUSION
Pan de Ulam was established at Dona Rosario Bayview Subdivision, Sucat,
Muntinlupa CIty where a lot of potential buyers go like students, workers, and even
ordinary passerbys. Upon deciding on where to put up the business, the proponents
conducted a study to find out whether the proposed product will be successful in the
market or not. Using the results they had from the survey, Pan de Ulam made a
remark that it will do well in the market from the first year to the consecutive years.
The target market is at the said location its customers are willing to patronize the
product. As the business generates an increasing sale, it will be ideal to supply the
increasing demand for the product through additional investments. After a few years
of increasing in sales, the business may expand its production and its market.
This study shows that the business will have a positive growth in sales and in
demand as it operates. Good management and good quality of product must be
maintained for its continuous success.
The proponents conclude with much confidence that Pan de Ulam will in its own
measure contribute to the improvement of the economy of both national and local
levels by way of paying taxes and payment of licenses, as well as, giving employment
to its employees, thereby, helping them improve their economic condition in life.

RECOMMENDATIONS

Pan de Ulam is a business stall that offers a new innovation of Pan de sal in the market. Since it
is a new business, it has to go through different endorsements as it may seem in order to achieve
its goal to be the leading stall business in the Philippines.
To the customers. This study is a big help to them since it gives a vast of information on how to
have their favorite Pan de sal as well as achieving their satisfaction to the food they consume.
To the management. This study will help the partnership deals with many risks that the
partnership, and the business, will encounter. It will also help in dealing with the customers
demand and have an idea on their concerns, the number of people who are willing to spend for the
Pan de sal offered by the partnership, in order for the management to be prepared on the supply.
This will also help in achieving the companys goals and missions.
We recommend to the management to have a more conducive to locate from, for the customers
to experience a more exclusive dining experience. We also recommend to have a more strategic
schemes, may be a promo, that is very catchy to the eyes of the customers, with this, being the
leading stall business in the Philippines can be easier.
To the future researchers. This may serve as a guide on their future studies