BUSINESS PLAN GRADING SHEET

Name of Company/Business: BREWER THAN BREW

Date:
Production/
Financial Marketing Management Creativity
Operation Total
STUDENT’S NAME Aspect Aspect Aspect
Aspect
/Originality
100%
30% 20% 15% 20%
15%

Ardi Jan C. Diaz

Comments:

Evaluator’s Signature over Printed Name

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 Republic of the Philippines

BULACAN STATE UNIVERSITY

College of Arts and Letters

BREWER THAN BREW

Hot or Cold, we have it brewed!

Malolos, Bulacan

BUSINESS PLAN

DIAZ, Ardi Jan C.

BPeA 2A

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I. Introductory Page

a. Name(s) and address(es) of principal(s), phone number, websites, Email address,

Social Media account (s)

The business idea is from Ardi Diaz is an aspiring entrepreneur, he lives in

Dampol, Plaridel, Bulacan.

Contact details:

 Phone Number: 0965 521 0989

 Website: [Link]

 Email Address: brewerthanbrew@[Link]

 Facebook: Brewer Than Brew Facebook Page

b. Nature of business

All business starts with just a simple idea. Aspiring entrepreneurs start first by
finding the trends these days and who might be their possible customers. Upon
researching, they came up with the idea of building a coffee shop business. In these
times, coffee has become popular among teenagers, therefore it will be a good
opportunity and advantage for them. Brewer than Brew is a business that offers
coffee and drinks that have a variety of flavors. They also served a few slices of cake
and finger foods. Business does not only focus on its own success; it also considers
the health and satisfaction of its customers. The shop assures that they will only use
healthy and organic ingredients. The owners also consider the accessibility of the
target customer to the shop. That is why they decided to place it near a school so
that it would be easy for the students to go there and have a suitable, quiet, and

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 perfect place to study. In that way, Brewer than Brew can fulfill the satisfaction and
gain the trust of their customers with their quality products, which will make them
patronize it consistently.

The Brewer than Brew concept is simple and minimalist. It has a peaceful, good
ambience and an aesthetic style. To make customers happy with their loved ones by
having a good time while enjoying the products and services that business has to
offer. The shop offers coffee and other drinks that can be had with the pastries and
something like finger foods. And while enjoying the drinks and foods, they want the
customers to be entertained if ever they get bored, so they also got an idea of having
a reading corner where they can borrow books. In this business, owners have
correctly considered the details of where it will be placed or built. Since their target
customers are students, it would be a good idea to build it near the schools. For
them to be able to more easily go to the store and have a place to study in a quiet
and calming environment. Customers would be satisfied and trusted by providing
high-quality products and services.

c. Statement of financing needed

The owners want what's best for the customers, the customer ’ s wants and needs.
And owners of the shop also planned it big as the owners want to serve various
things. The entrepreneurs have decided that for the initial funding they will have a
P84,780 pesos contribution from each stockholder considering that each of them is a
professional. And for the back-up fund the owners can have a bank loan just in case
of emergency. This budget includes the rent, raw materials, raw ingredients,
machineries, and other expenses that are needed to run the business smoothly.

The total capital of the business is P423,900 to pay for the expenses in
establishing the business. The funds will be allocated for the rent place with 1100 sq.
feet, the labor, insurance, taxes, registration, utilities, and technological expenses.
And also, with the start-up expense the owners are be able to have the following
equipment and supplies: Coffee Equipment Cleaning and Maintenance Supplies,
Disposable Coffee Shop Supplies, Coffee Shop Consumables, Coffee Kitchen wares,
Coffee Shop Refrigeration, Coffee Shop Cooking Equipment, Coffee, Espresso, and
Beverage Equipment.

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 They are expecting in the next 3-5 months that the effort exerted by the owners
and the funds invested for the business, will be returned. In order for that to happen,
owners will give the customers the assurance that the business will serve the
customers in a way that they want and need. This business will spend 5% of the
revenue on marketing.

d. Statement of confidentiality of the report

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 Table of Contents

I. INTRODUCTORY PAGE………………………………………………………………………… 3

II. EXECUTIVE SUMMARY………………………………………………………………….……. 7

III. INDUSTRY ANALYSIS…………………………………………………………………………. 10

IV. ENVIRONMENTAL AND INDUSTRY ANALYSIS…………………………………………... 11

V. DESCRIPTION O VENTURE…………………………………………………………………… 11

VI. PRODUCTION PLAN……………………………………………………………………………. 15

VII. OPERATIONS PLAN…………………………………………………………………………… 25

VIII. MARKETING PLAN……………………………………………………………………………. 28

IX. ORGANIZATIONAL PLAN……………………………………………………………………… 37

X. ASSESSMENT OF RISK………………………………………………………………………… 44

XI. FINANCIAL PLAN……………………………………………………………………………….. 45

XII. APPENDIX ………………………………………………………………………………………. 56

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II. Executive Summary

Two to three pages summarizing the complete business plan

a. Vision

The Coffee Shop, Brewer than brew envisions to be one of the most famous
coffee shops here in the Philippines as we build franchises all over the country. Also,
we envision to be known internationally and have branches all over the world.
Brewer than brew wants to serve you quality products and services that you can find
only in our shop. We also envision to have and build a strong relationship with our
beloved customers and to provide a hangout place, a comfort zone, and a second
home to our customers.

The owners decided to have this kind of vision as owners have it by mind and by
heart. To show that we are passionate enough to serve the nation and the

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 community. And, also, the owners desire to give them comfort on the days they need
companions.

b. Mission

To attain the vision, Brewer than Brew has a mission to satisfy customers in their
needs and wants. Serve our customers high quality delicious pastry and healthy
drinks that will surely be loved by them. Also, to provide our customers with the
world's best coffee that will make them feel the authenticity and traditional
experience with excellent service at an affordable price. We also want to provide a
place with a relaxing atmosphere with a good ambience and to give warmth and
comfort with the best that we can give.

The owners have this mission based on its vision. As this is why they want to
build the business. To accomplish the owner’s purpose and what they want to do for
the community. And they will do their best to execute the mission well in order for the
owners to achieve the vision.

c. Goals

Objectives

Goals
• Provide an excellent service to all the customers and stakeholders.
• Financial stability.
• Meet the needs and wants of the customers and customer satisfaction.
• Be recognized as one of the best coffee shops in the country.
• Ensure a family friendly, comfortable atmosphere and a good security safety
place.

Objectives
• Hiring staff with or without experience that are willing to learn about the job and
provide them proper staff training and schedule a regular staff consultation.
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 • Look for the supplier of high-quality coffee beans, have a good baker for the
pastries and check the quality and cleanliness of the products before the opening.
• Checking the finance of the cafe every month and making sure that all the staff
are paid enough.
• Maintain the quality of products and services that entice the customers to
consistently patronize the shop.
• Provide a surveillance camera, alarm system and hire good security people to
ensure everyone’s safety.

d. Key to Success

Through its CORE VALUES “BREWS”

• Business Growth
-The owners have always prioritized the company's teams and their individual
development.
-The owners value the people as they value the business.

• Real Teamwork
-The owners motivate and support one another in order to achieve the company
objectives.
-The owners also give importance not just to the employee’s physical health but also
to their mental health.

• Excellent Customer Service

-The customers are their number one priority. Everything begins and ends with their
customers.
-The owners are not perfect and sometimes they cannot avoid making mistakes but
rest assured that they are doing their best not just on the quality of products but also
on the quality of the services.

• With Accountability
-The owners take responsibility for their acts and hold themselves accountable for
the possible outcomes of their business.

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 -From the very start the owners are knowledgeable enough to know that they must
face the consequences of their actions.

• Sustainability
-The owners sustain the good and proper service to their customers.
-The owners are looking forward to serve longer than they are expecting

e. Capital Needs/How will the money be used? Loan, if

any/How it will be repaid with interest?

The total capital of the business is P423,900 to pay for the expenses in
establishing the business. The funds will be allocated for the rent place with 1100 sq.
feet, the labor, insurance, taxes, registration, utilities, and technological expenses.
And also, with the start-up expense the owners are be able to have the following
equipment and supplies: Coffee Equipment Cleaning and Maintenance Supplies,
Disposable Coffee Shop Supplies, Coffee Shop Consumables, Coffee Kitchen wares,
Coffee Shop Refrigeration, Coffee Shop Cooking Equipment, Coffee, Espresso, and
Beverage Equipment.

They are expecting in the next 3-5 months that the effort exerted by the owners and
the funds invested for the business, will be returned. In order for that to happen,
owners will give the customers the assurance that the business will serve the
customers in a way that they want and need. This business will spend 5% of the
revenue on marketing.

III. Industry Analysis

a. Outlook and trends

The owner come up with this business to join the trend these days, in a new and
unique way. The coffee shop is located near the school of the students. For them to
go to the shop easily and to have a place to study in a quiet and calming place.
Provide quality products and service to customers in order to satisfy and gain their

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 trust. The providers assure the customers that the coffee shop is budget-friendly
especially with students that need to hype up their energy especially on the days
they need a rest from stressful school work. As a marketing strategy and to show
gratitude for the customer’s support, the business offers loyalty cards costing P200,
and every purchase of the products or service provided, it will gain points that can
also be used to purchase products in the shop. To make this business successful
and well-known, the owners will use various methods in marketing and promoting the
shop. Including the use of flyers, posters, tarpaulin and advertising the shop on
different social media platforms.

b. Market segmentation

The business, Brewer than Brew, is a coffee shop that serves refreshing
beverages, such as coffee and milk tea with different flavors. Serving the best quality
drinks that contain unique tastes and organic ingredients. And mainly focuses on the
health and safety of the customers. The target customers of this business are students
and teenagers aged 14-30 years old. And not limited to that, the business also targets
those people who love coffee and students who want a refreshing drink after having
stressful academic work. Brewer than Brew ensures that the products offered are safe
and healthy for the customers. The products consist of healthy flavors and ingredients
that will surely be loved by the customers. This business is producing products that are
affordable considering their allowance since they are still students and also to fulfill their
wants and needs. Also, the business is located at a mall near universities that makes
easy access to students as they are able to go without costing them travel fees.

IV Environmental and Industry Analysis

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V. Description of Venture

a. Product(s) /Service

In order to give satisfaction to their customers. Brewer than Brew offers the
products shown below:

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13
 b. Size of business

This shows that most of the products are of high quality but are reasonably
priced. It includes the Hot Coffee, which has 5 different flavors and the price ranges
from P55 to P69 only. It also includes the Iced Coffee that has five varieties of flavors
and has a price range from P65-P79. The shop also has Milk tea that has five
varieties of flavors and its price also depends on the size of the cup, including the
16oz for P79 and the 22oz for P99. Serving also, finger foods in a high quality and
low price, prices range from P45 to P75. Brewer than Brew also serves a high-
priced but high-quality product, such as various cake slices that have 3 flavors and
their prices range only from P120-P130. Including the healthy breads that the price
ranges from P90 to P100. Brewer than Brew assures customers that they will receive
a high-quality but reasonably priced product, which will encourage them to purchase
the products on a regular basis. They are all made with organic ingredients, which is
why they are high quality but still affordable for the target market.

c. Office equipment and personnel

Brewer than Brew employs a variety of production materials in order to provide high-
quality products that customers will undoubtedly enjoy. These are the equipment that can be
found and bought near the area.

Kitchen Wares
-These are the tools that will be needed and used by Brewer than Brew in food
preparations. For baking, frying, boiling, measuring, mixing, blending, chop and other
forms and techniques of cooking that will be held in the kitchen.
-Brewer than Brew suppliers are Baker’s Superstore located at Felicisima Village
Malolos Bulacan and All home located at MacArthur Highway Malolos, Bulacan.

Espresso Machine
-The use of an espresso machine is to make coffee by forcing pressurized water
approaching boiling temperature through a "puck" of ground coffee and a filter,
resulting in a thick, creamy beverage.

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-Brewer than brew bought from Robinsons Appliances located at Robinsons Place
Malolos.

Refrigerator
-The use of a refrigerator is to maintain the freshness of the ingredients. And also, to
keep food at a cool temperature.
-Brewer than brew bought from Robinsons Appliances located at Robinsons Place
Malolos.

Blenders
- Blenders can also be used to break ice for the drinks and used as an alternative for
coffee grinder.
-Brewer than brew bought from Robinsons Appliances located at Robinsons Place
Malolos.

Coffee Brewers
-A coffee brewer can be used to make espresso, lattes, cappuccinos, and other
types of coffee. Also, to brew fragrant coffee.
-Brewer than brew bought from Robinsons Appliances located at Robinsons Place
Malolos.

Oven
- In Brewer than Brew, the oven is utilized to cook and heat food.
-Brewer than brew bought from Robinsons Appliances located at Robinsons Place
Malolos.

Stove
- A stove is a kitchen appliance used to cook meals.
-Brewer than brew bought from Robinsons Appliances located at Robinsons Place
Malolos.

Hot Dispenser
-The use of a hot dispenser is to make hot coffee and tea.

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 -Brewer than brew bought from Robinsons Appliances located at Robinsons Place
Malolos.

d. Background of the entrepreneur(s)

Ardi Diaz is an aspiring entrepreneur and a first time business owner, he is currently a

student in the Bulacan State Universiy and taking a Entrepreneurial subject.

e. Future Product/Innovation

VI. Production Plan

a. Manufacturing process (amount subcontracted)

Product Cost Cost

Direct Materials ₱7,504.50

Direct Labor ₱4,560.00

Manufacturing Overhead Indirect Material ₱12,278.13

Indirect Labor ₱18,564.00

Other

Total Productions Costs ₱42,906.63

Number of Units Produced 425

Product Cost/ Unit ₱100.96

Direct Materials Unit Unit Price Qty Cost

Baking Powder Kilogram 103 1.5 ₱154.50
Baking Soda 125grams 17 1 ₱17.00
Butter 200grams 54 4 ₱216.00
Caramel Syrup 623grams 235 2 ₱470.00
Cheese 500grams 95 2 ₱190.00

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Cheese Powder 100grams 50 1 ₱50.00
Chocolate Syrup 750grams 81 1 ₱81.00
Cocoa Powder Kilogram 75 2 ₱150.00
Cream 250ml 55 4 ₱220.00
Creamer Kilogram 195 2 ₱390.00
Dry yeast 800g 210 1 ₱210.00
Eggs Tray 160 2 ₱320.00
Flour Kilogram 71 2 ₱142.00
Ground Coffee Beans Kilogram 400 2 ₱800.00
Ground meat Kilogram 320 1 ₱320.00
Heavy cream 1L 175 1 ₱175.00
Lipton Black Tea Box 165 2 ₱330.00
Lumpia Wrapper 50pcs 54 1 ₱54.00
Matcha Flavored Powder 100grams 75 2 ₱150.00
Milk Liter 100 3 ₱300.00
Mocha Syrup 750ml 264 2 ₱528.00
Onion Kilogram 120 2 ₱240.00
Potatoes Kilogram 97 2 ₱194.00
Salt Kilogram 24 1 ₱24.00
Sugar Kilogram 50 2 ₱100.00
Tapioca Pearls Kilogram 90 2 ₱180.00
Taro Flavored Powder 250grams 96 2 ₱192.00
Thai Tea Flavored Powder 500grams 147 1 ₱147.00
Tortilla Chips 500grams 85 2 ₱170.00
Ube Purple Yam 30ml 45 1 ₱45.00
Honeydew Flavored Powder Kilogram 145 1 ₱145.00
Ice pack 25 5 ₱125.00
Vanilla Extract 60ml 26 2 ₱52.00
Vanilla Syrup 750ml 175 1 ₱175.00
Water Gallon 20 3 ₱60.00
Whipped Cream 500grams 194 2 ₱388.00

₱0.00

Total Direct Materials ₱7,504.50

Indirect Materials Unit Unit Price Qty Cost

Blenders Piece 450 1 ₱449.50
Cake Slice Plastic Container Pieces 20 10 ₱200.00
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Coffee Brewers Piece 200 1 ₱200.00
Coffee Filters Pieces 1 40 ₱40.00
Electricity 25 Kilowatt-hours 228.25 7 ₱1,597.75
Espresso Machine Piece 1,025 1 ₱1,025.00
Cup of Glass Piece 22 25 ₱550.00
Hot Dispenser Piece 725 1 ₱724.75
Kitchen Wares Set 325 1 ₱325.00
Kraft Bag Pieces 0.92 15 ₱13.80
Napkins Pack 25 4 ₱100.00
Oven Piece 775 1 ₱775.00
Paper Hot Cups 12oz Piece 3 55 ₱165.00
Paper Hot Cups 16oz Piece 5 64 ₱320.00
Plate Piece 18 25 ₱450.00
Plastic Cups and Lids Piece 3.6 207 ₱745.20
Plastic Flatware Piece 0.72 40 ₱28.80
Refrigerator Piece 2,500 1 ₱2,500.00
Fork and Spoon 12 pcs 2 64 ₱128.00
Stirrers Piece 0.7 119 ₱83.30
Stove Piece 859 1 ₱859.00
Straws (Big) Piece 0.9 106 ₱95.40
Straws (Small) Piece 0.78 101 ₱78.78
Take-Out Box Containers 100 Pieces 350 1 ₱350.00
Take-Out Cup Carriers Piece 6 5 ₱30.00
Trash bag Roll 34 1 ₱34.00
Vegetable Oil Liter 175 2 ₱350.00
Water 0.3 Cubic meter 8.55 7 ₱59.85

₱0.00

Total Indirect Materials ₱12,278.13

Direct Labor Rate/Day Qty #Days Cost

Cook ₱380.00 1 6 ₱2,280.00
Barista ₱380.00 1 6 ₱2,280.00

Total Direct Labor ₱4,560.00

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Indirect Labor Rate/Day Qty #Days Cost
Cook ₱410.00 5 6 ₱12,300.00
Manager ₱400.00 1 6 ₱2,400.00
Dishwasher ₱304.00 1 6 ₱1,824.00
Cashier ₱340.00 1 6 ₱2,040.00

Total Indirect Labor ₱18,564.00

b. Plant Location

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The owners choose the location considering it’s extremely advantageous and
convenient for the customers. Since the target market is the students, they decided
to locate the shop on the 2nd floor of Graceland Mall near Bulacan State University
(BSU) along McArthur Highway. This location provides additional benefits to the
business:

1. It is located near other dining restaurants;

2. It is noticeable due to the trendy nature of the place;

3. The location is always visited by the students after class.

Brewer than Brew can be found on the 2nd floor of Graceland Mall, Bulacan
State University Grounds 3000, MacArthur Hwy, Malolos, Bulacan. It's a business
that's located along the highway. This area is also close to universities and other
tourist attractions. Every day, a large number of people pass by who could be
potential consumers. There are also other eateries and other businesses in the area
that can attract customers who will become potential customers for us. Going to the
Brewer than Brew location will not consume too much time for the customers,
especially for students studying at the university and people who work near the
place.

Going into the shop will not take up too much time. Coming from the north, such
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 as Calumpit, Bulacan, it'll just take 15 minutes to get there by jeepney as the owners
assume that the customers are taking a commute. The jeep will go directly to the
Graceland shopping complex. Look for 3980-7-Eleven Convenience Store, Vista Mall
and Walter Mart leading to Malolos Sports and Convention Center, and also BSU as
landmarks of the said mall to make sure that it is the proper track. Coming from the
south, such as Tabang Bulacan, it will only take 20 minutes to get to the location of
business by riding a jeepney. Ministop, Shakey's Pizza Pablos may be found near
Alfamart Tabang, Ford Malolos, and STI College Malolos on the way to Bulacan
Provincial Capitol View Park, and the Graceland Mall will be there with just a short
span of time traveling.

c. Plant Layout

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d. Physical and Equipment

Espresso Machine
-The use of an espresso machine is to make coffee by forcing pressurized water
approaching boiling temperature through a "puck" of ground coffee and a filter,
resulting in a thick, creamy beverage.

Refrigerator
-The use of a refrigerator is to maintain the freshness of the
ingredients. And also, to keep food at a cool temperature. Food
stays fresh longer when it is kept cold. The main principle behind
refrigeration is to slow down bacteria's activity so that it takes
longer for the food to deteriorate.

Blenders
-The blender is mostly used to emulsify, liquify, or puree. It can be
used to chop or slice ingredients, though. A blender is designed to
make kitchen jobs easier and faster. Blenders can also be used to
break ice for smoothies, prepare soups and sauces, or even make
a conventional milk shake with minimal effort.

Coffee Brewers
- A coffee brewer is used to prepare a drink produced from
ground coffee beans. A coffee brewer can be used to make
espresso, lattes, cappuccinos, and other types of coffee. Also, to
brew fragrant coffee.

Oven
-In the kitchen, ovens are used for roasting and heating.

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Bread, cake, as well as other pastries are common examples of foods made this way.
In Brewer than Brew, the oven is utilized to cook and heat food.

Stove
-The use of the stove is to cook finger foods. A stove,
sometimes known as a cooker or just a stove, is a
kitchen appliance used to cook meals, like finger foods.
The cooking process on kitchen stoves is based on the
application of direct heat.

Hot Dispenser
-The use of a hot dispenser is to make hot coffee and tea; you'll
need plenty of hot water. A hot water dispenser that keeps water
hot in a tank uses the energy required to heat the water to the
desired temperature, but wastes the energy required to keep the
water hot in a thermally insulated tank when it is not in use.

Kitchen wares
-These are the tools that will be needed and used by Brewer than Brew in food
preparations. For baking, frying, boiling, measuring, mixing, blending, chop and other
forms and techniques of cooking that will be held in the kitchen. These tools are one
of the instruments that will be used by Brewer than Brew in order for them to provide
quality products and service to customers.

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 e. Names of suppliers of raw materials

Brewer than Brew does not focus only on their relationship with the customers but they also
have a strong relationship with suppliers that can help them with their business. Suppliers that
offer them good quality raw materials. In the times that the materials and equipment needed
aren't available from the stated sources, the owners will have to look on shopee for a reliable
shop as an alternative supplier.

Solid and Liquid Materials

This business uses different kinds of materials that can be found near the location. They
buy materials from the local farmers and suppliers in Malolos, Bulacan. These suppliers assure
them of high-quality raw materials.

Ground Coffee beans

-This is the most important ingredient of the business.
-Malolos farmers are the one of the Brewer than Brew suppliers.

Tapioca Pearls, Sugar, Syrups and Flavorings

-Chocolate, Caramel, Mocha, Vanilla, Vanilla extract, Ube purple yam
-This one has the potential to bring sweetness to the products of Brewer than Brew.
-B6 L1 Royal Estate 1 Bulihan 3000 Malolos, Philippines is the supplier's address,
while the store's name is Milk Tea Supplies Malolos.

Dairy Products
-In dairy products the coffee shop has Milk, Cream, Whipped cream, Heavy cream
and Creamer.
-Brewer than brew is a coffee shop, dairy products are one of the most significant
elements of the business.
-The supplier is Milk Tea Supplies Malolos which can be found in B6 L1 Royal Estate
1 Bulihan 3000 Malolos Philippines.

Powders and Tea

-Taro, Thai, Matcha, Honeydew, Lipton Black Tea

24
-Flavored powders make the drinks appealing because they provide the flavor that
consumers’ desire.
-The supplier's address is B6 L1 Royal Estate 1 Bulihan 3000 Malolos, Philippines,
and the store's name is Milk Tea Supplies Malolos.

Potatoes, Onion and Ground meat

-The main ingredient of French fries is potatoes, onions for onion rings and ground
meat are the topping for cheese nachos.
-Ingredients are supplied from the Malolos Market.

Tortilla Chips
-It is one of the ingredients to make nachos.
-The supplier of the product is from Malolos Market.

Lumpia Wrapper
-The lumpia wrapper is required to construct a cheese stick.
-Wheat flour, oil, salt, and water are used to make the lumpia wrapper.
-The Malolos Market is the supplier.

Flour, Baking Powder, Baking Soda, Dry yeast and Cocoa Powder
-Baking powder and cocoa powder have flour ingredients.
-Flours are used in a variety of dishes and it is the most important ingredient in
baking.
-Baking powder can be used to enhance the volume of baked foods and lighten their
appearance.
-Cocoa powder is an unprocessed chocolate product, giving sweets and beverages a
rich chocolate taste.
-The suppliers of this powder are Pilmico Flour Bulacan Dealer and located at
Tabang, Plaridel, Bulacan.

Vegetable Oil and Cheese Powder

-Oils produced from seeds or other portions of fruits are known as vegetable oils.
Cheese powder adds flavors to finger foods.
-The supplier for the Vegetable oil is from Everwin Malolos Bayan.

25
 Butter
-A light yellow buttery product formed by pounding cream that can be used as a
sauce or in frying.
-The supplier for the Butter is from Everwin Malolos Bayan.

Eggs
-Eggs are one of the major ingredients in baking. It provides the flavor and color of
the baked goods.
-The supplier for the eggs is from Malolos Market.

Salt
-The salt is used as seasoning in cooking meals and also in baking. It adds flavors
and is used to preserve food.
-The supplier for the salt is from Malolos Market.

Disposable Wares
-These are wares that are designed for single use. These are the paper cups, plastic
cups, straws, plastic flatware, kraft bags, and other disposable materials that will be
needed by Brewer than brew. The drinks and food prepared by the shop for
customers will be placed on these wares.
-Brewer than Brew suppliers of these disposable wares is from Injoy Atlag Malolos
located at Barangay Atlag Malolos, Bulacan.

Trash Bag
-The use of a trash bag is for wrapping up garbage to reduce odor, as is the case
with messy or moist garbage, such as food waste. Plastic bags are frequently used
to line litter, refuse, and recycling receptacles and bins. And also, to maintain
cleanliness of the store.
-The supplier for the trash bag is Everwin Malolos Bayan.

VII. Operations Plan

a. Description of the company’s operation; and

26
b. The flow of orders for goods and/or services

The illustration above shows the production system of Brewer than Brew which is
composed of, first, the suppliers. They provide raw materials that are highly
significant in making the products of the business. Followed by transporting the raw
materials and product to the business' storage under manufacture inside an
industrial plant. After transporting it, this is the time where production will happen.
This is the creation of raw materials to become a product. To ensure that
the products made are in good condition, quality inspection will be performed after
the production to know if the finished products are in good and high quality. Next is
packaging. After the inspection of the products, Brewer than brew now going to
started packaging the finished products. And lastly, serving/deliveries of products to
the customers, served immediately the products to customers who come into the
shop to buy the products. Then, the process of delivering the finished products to the
customers who purchased online. Customers can be confident that Brewer than
Brew will meet or exceed their expectations.

c. Technology utilization

27
 Promotion
Flyers, Posters, Tarpaulin- These are the papers that will be posted to the
establishments near the place and can be distributed to people that pass by in the
shop. It consists of information about the business, such as the products offered by
the business, the location of the business and discounts or freebies that customers
can gain by purchasing in the shop.

Social Media- In today's generation, they spend most of their time browsing on
different social media platforms. The business’ vision was to be one of the well-
known coffee shops in Malolos, Bulacan. In order to achieve that, Brewer than Brew
will promote their business on different social media platforms by posting the
information about the shop including the products they can offer. In that way, Brewer
than Brew will be easily known by the customer. It may be convenient for the
customer because the shop also provides delivery services.

Advertisement- This is a marketing approach in which they will create a short

video clip and share it on social media. The video will highlight the various types of
products that the company offers. Including the organic, tasty, and healthful
beverages that customers will certainly appreciate. In addition, the business's
location will be shown in the video so that clients can become familiar with it and
know where it is located ahead of time.

28
VIII. Marketing Plan

a. Pricing

This is the menu of Brewer than Brew that consists of available products,
different kinds of drinks and foods and also its sizes. Including the prices that may
vary depending on the size or quantity of the product.

29
 b. Distribution

c. Promotion

Sales Procedure

Determine the Target Consumer

-This is the first step before implementing business promotion strategies. Identifying
the target customer will help the business to know who will be purchasing their
product. After knowing the target consumers, Brewer than Brew will now begin
promoting and advertising the business and the products it offers.

Advertisement
-Advertising is one of the best ways to promote a product. Making an advertisement
should be able to capture consumers' attention by posting a product on a different
social media platform. The business will also create short video clips that will be
posted on social media, which will help the business introduce the product to the
market.

30
 Posting a Poster
-Posting a poster will help Brewer than Brew gain more consumers. The posters
were going to be placed in important places where they'd be easily visible to all
consumers. It consists of the products offered by the business, its location, and the
social media accounts through which customers can contact the business.

Providing Flyers
-Providing flyers that consist of products that a business offers, promos, and
discounts was also included in the flyers. Brewer than Brew will distribute it to people
passing by near the shop, allowing them to become familiar with the business. It
covers the basics as well as the most important aspects of Brewer than Brew’s
product.

Discounts
-A 50% discount for the first 50 customers is one way to promote the business. This
will be the opening promo of Brewer than Brew. This Discount promo will also be
used as special event promos. In this way the customers will be enticed to buy
products from Brewer than Brew. Also it can give them a chance to taste and try the
products lower than the regular price.

d. Product forecasts

Daily Sales

DAILY SALES REPORT 2022

Day Covered: January 10, Monday

Product Unit Price Size # of Units Sold/Day Sales

Hot Coffee ₱ 55.00 12 oz 15 ₱ 825.00
Hot Coffee ₱ 69.00 16 oz 17 ₱ 1,173.00
Iced Coffee ₱ 79.00 16 oz 12 ₱ 948.00
Milk tea ₱ 79.00 16 oz 8 ₱ 632.00
Milk tea ₱ 99.00 22 oz 9 ₱ 891.00
French Fries Cheese ₱ 60.00 Per serve 4 ₱ 240.00
TOTAL SALES ₱ 4,709.00

Day Covered: January 11, Tuesday

Product Unit Price Size # of Units Sold/Day Sales
Chocolate Fudge Cake ₱ 120.00 Per slice 2 ₱ 240.00
Ube Cake ₱ 130.00 Per slice 4 ₱ 520.00
31
Milk tea ₱ 79.00 16 oz 15 ₱ 1,185.00
Milk tea ₱ 99.00 22 oz 18 ₱ 1,782.00
Hot Coffee ₱ 55.00 12 oz 6 ₱ 330.00
Hot Coffee ₱ 69.00 16 oz 11 ₱ 759.00
Croissant Pudding ₱ 100.00 500g 7 ₱ 700.00
Cheese Nachos ₱ 75.00 Per serve 6 ₱ 450.00
TOTAL SALES ₱ 5,966.00

Day Covered: January 12, Wednesday

Product Unit Price Size # of Units Sold/Day Sales
Iced Coffee ₱ 65.00 12 oz 11 ₱ 715.00
Iced Coffee ₱ 79.00 16 oz 15 ₱ 1,185.00
Milk tea ₱ 99.00 22 oz 14 ₱ 1,386.00
Hot Coffee ₱ 55.00 12 oz 9 ₱ 495.00
Hot Coffee ₱ 69.00 16 oz 11 ₱ 759.00
Red Velvet Cake ₱ 125.00 Per slice 5 ₱ 625.00
Regular Wheat Bread ₱ 90.00 Per loaf 5 ₱ 450.00
TOTAL SALES ₱ 5,615.00

Day Covered: January 14, Friday

# of Units
Product Unit Price Size Sales
Sold/Day
Cheese Sticks ₱ 45.00 Per serve 6 ₱ 270.00
Onion Rings ₱ 55.00 Per serve 7 ₱ 385.00
Croissant Pudding ₱ 100.00 500g 9 ₱ 900.00
Red Velvet Cake ₱ 125.00 Per slice 3 ₱ 375.00
Ube Cake ₱ 130.00 Per slice 6 ₱ 780.00
Iced Coffee ₱ 65.00 12 oz 17 ₱ 1,105.00
Iced Coffee ₱ 79.00 16 oz 12 ₱ 948.00
Day Covered: January 13, Thursday
Milk tea ₱ 99.00 22 oz 15 ₱ 1,485.00
Product Unit Price Size # of Units Sold/Day Sales
TOTAL SALES ₱ 6,248.00
Croissant Pudding ₱ 100.00 500g 3 ₱ 300.00
Regular Wheat Bread ₱ 90.00 Per loaf 2 ₱ 180.00
Iced Coffee ₱ 65.00 12 oz 14 ₱ 910.00
Day Covered: January 15, Saturday
Iced Coffee ₱ 79.00 16 oz 10 ₱ 790.00
Milk tea Product ₱ Unit99.00 22 oz
# of Units 15 ₱ 1,485.00
Price Size Sales
Hot Coffee ₱ 55.00 12 oz Sold/Day 10 ₱ 550.00
UbeCoffee
Hot Cake ₱
₱ 130.00
69.00 Per slice
16 oz 5
12 ₱
₱ 650.00
828.00
Chocolate Fudge Cake ₱ 120.00 Per slice TOTAL SALES5 ₱
₱ 600.00
5,043.00
Milk tea ₱ 99.00 22 oz 12 ₱ 1,188.00
Hot Coffee ₱ 55.00 12 oz 15 ₱ 825.00
Hot Coffee ₱ 69.00 16 oz 13 ₱ 897.00
Iced Coffee ₱ 55.00 12 oz 10 ₱ 550.00
French Fries Regular ₱ 50.00 Per serve 11 ₱ 550.00
Croissant Pudding ₱ 100.00 500g 9 ₱ 900.00
TOTAL SALES ₱ 6,160.00

32
 Weekly Sales
Week Covered: (January 10-16)
Product Mon Tues Wed Thu Fri Sat
Hot Coffee 12 oz ₱ 825.00 ₱ - ₱ 495.00 ₱ 550.00 ₱ - ₱ 825.00
16 oz ₱ 1,173.00 ₱ 759.00 ₱ 759.00 ₱ 828.00 ₱ - ₱ 897.00
Iced Coffee 12 oz ₱ - ₱ - ₱ 715.00 ₱ 910.00 ₱ 1,105.00 ₱ -
16 oz ₱ 948.00 ₱ - ₱ 1,185.00 ₱ 790.00 ₱ 1,485.00 ₱ -
Milk tea 16 oz ₱ 632.00 ₱ 1,185.00 ₱ - ₱ - ₱ -
22 oz ₱ 891.00 ₱ 1,782.00 ₱ 1,386.00 ₱ 1,485.00 ₱ - ₱ 1,188.00
French Fries Regular ₱ - ₱ - ₱ - ₱ - ₱ - ₱ 550.00
Cheese ₱ 240.00 ₱ - ₱ - ₱ - ₱ - ₱ -
Cheese Sticks ₱ - ₱ - ₱ - ₱ - ₱ 270.00 ₱ -
Onion Rings ₱ - ₱ - ₱ - ₱ - ₱ 385.00 ₱ -
Cheese Nachos ₱ - ₱ 450.00 ₱ - ₱ - ₱ - ₱ -
Regular Wheat Bread ₱ - ₱ - ₱ 450.00 ₱ 180.00 ₱ - ₱ -
Croissant Pudding ₱ - ₱ 700.00 ₱ - ₱ 300.00 ₱ 900.00 ₱ 900.00
Chocolate Fudge Cake ₱ - ₱ 240.00 ₱ - ₱ - ₱ - ₱ 600.00
Red Velvet Cake ₱ - ₱ - ₱ 625.00 ₱ - ₱ 375.00 ₱ -
Ube Cake ₱ - ₱ 520.00 ₱ - ₱ - ₱ 780.00 ₱ 650.00
TOTAL/DAY ₱ 4,709.00 ₱ 5,636.00 ₱ 5,615.00 ₱ 5,043.00 ₱ 5,300.00 ₱ 5,610.00
TOTAL SALES ₱ 31,913.00

Sales Forecast
Prepared by: Brewer than Brew Date: 1 December 2021
Sales Forecast (Unit Sales Forecast)
Product or service Unit retail selling price January Februay March April May June
Hot Coffee 12 oz ₱ 55.00 220 220 100 100 100 150
Hot Coffee 16 oz ₱ 69.00 256 257 200 120 100 180
Iced Coffee 12 oz ₱ 65.00 208 210 230 150 150 180
Iced Coffee 16 oz ₱ 79.00 196 200 180 180 180 180
Milk tea 16 oz ₱ 79.00 92 95 120 130 130 120
Milk tea 22 oz ₱ 99.00 332 330 350 360 350 290
French Fries Regular ₱ 50.00 44 45 60 70 75 75
French Fries Cheese ₱ 60.00 16 20 50 60 60 60
Cheese Sticks ₱ 45.00 24 30 40 50 70 55
Onion Rings ₱ 55.00 28 30 40 60 60 50
Cheese Nachos ₱ 75.00 24 30 35 40 60 40
Regular Wheat Bread ₱ 90.00 28 30 40 50 60 65
Croissant Pudding ₱ 100.00 112 115 100 90 80 90
Chocolate Fudge Cake ₱ 120.00 28 30 40 65 70 60
Red Velvet ₱ 125.00 32 35 45 65 65 55
Ube Cake ₱ 130.00 60 60 75 80 85 80
Forecast monthly units 1,700 1,737 1,705 1,670 1,695 1,730

July August September October November December Total

190 180 185 190 200 210 2,045
200 210 195 200 250 260 2,428
150 140 130 112 90 80 1,830

33
 140 135 135 126 100 110 1,862
125 120
Unit retail 120 100 90 90 1,332
Product270 or service 260
selling 260
January 240
February March 180 April 190
May 3,412
June
75 price
65 65 70 60 70 774
Hot Coffee6012 oz ₱ 55.00
60 ₱12,100.00
50 ₱12,100.00
55 ₱5,500.00 70 ₱5,500.00 ₱5,500.00
70 631₱8,250.00
Hot Coffee 16 oz ₱ 69.00 ₱17,664.00 ₱17,733.00 ₱13,800.00 ₱8,280.00 ₱6,900.00 ₱12,420.00
55
Iced Coffee 12 oz
70
₱ 65.00
50
₱13,520.00 60
₱13,650.00 ₱14,950.00 60 ₱9,750.00 70
₱9,750.00 634
₱11,700.00
Iced Coffee5016 oz 60
₱ 79.00 50
₱15,484.00 50
₱15,800.00 ₱14,220.00 70 ₱14,220.00 70
₱14,220.00 618
₱14,220.00
Milk tea 1660
oz ₱ 79.00
60 ₱7,268.00
50 ₱7,505.00
50 ₱9,480.00 60 ₱10,270.00 ₱10,270.00
70 579₱9,480.00
Milk tea 22 oz ₱ 99.00 ₱32,868.00 ₱32,670.00 ₱34,650.00 ₱35,640.00 ₱34,650.00 ₱28,710.00
65 65 70 60 65 75 673
French Fries Regular ₱ 50.00 ₱2,200.00 ₱2,250.00 ₱3,000.00 ₱3,500.00 ₱3,750.00 ₱3,750.00
85Cheese
French Fries 70
₱ 60.00 90
₱960.00 100
₱1,200.00 ₱3,000.00 100 ₱3,600.00 110
₱3,600.00 1,142₱3,600.00
60
Cheese Sticks 60
₱ 45.00 45
₱1,080.00 60
₱1,350.00 ₱1,800.00 70 ₱2,250.00 60
₱3,150.00 648₱2,475.00
Onion Rings40 ₱ 55.00
60 ₱1,540.00
70 ₱1,650.00
50 ₱2,200.00 60 ₱3,300.00 ₱3,300.00
70 647₱2,750.00
Cheese Nachos ₱ 75.00 ₱1,800.00 ₱2,250.00 ₱2,625.00 ₱3,000.00 ₱4,500.00 ₱3,000.00
70
Regular Wheat Bread
75
₱ 90.00
80
₱2,520.00 85
₱2,700.00 ₱3,600.00 80 ₱4,500.00 100
₱5,400.00 930₱5,850.00
1,695
Croissant Pudding 1,690
₱ 100.00 1,645
₱11,200.00 1,608
₱11,500.00 1,605
₱10,000.00 ₱9,000.00 1,705
₱8,000.00 20,185₱9,000.00
Chocolate Fudge Cake ₱ 120.00 ₱3,360.00 ₱3,600.00 ₱4,800.00 ₱7,800.00 ₱8,400.00 ₱7,200.00
Red Velvet ₱ 125.00 ₱4,000.00 ₱4,375.00 ₱5,625.00 ₱8,125.00 ₱8,125.00 ₱6,875.00
Ube Cake ₱ 130.00 ₱7,800.00 ₱7,800.00 ₱9,750.00 ₱10,400.00 ₱11,050.00 ₱10,400.00
Forecast monthly
₱ 135,364.00 ₱ 138,133.00 ₱ 139,000.00 ₱ 139,135.00 ₱ 140,565.00 ₱ 139,680.00
sales

Forecast Sales Values

July August September October November December Total
₱ 10,450.00 ₱ 9,900.00 ₱ 10,175.00 ₱ 10,450.00 ₱ 11,000.00 ₱ 11,550.00 ₱ 112,475.00
₱ 13,800.00 ₱ 14,490.00 ₱ 13,455.00 ₱ 13,800.00 ₱ 17,250.00 ₱ 17,940.00 ₱ 167,532.00
₱ 9,750.00 ₱ 9,100.00 ₱ 8,450.00 ₱ 7,280.00 ₱ 5,850.00 ₱ 5,200.00 ₱ 118,950.00
₱ 11,060.00 ₱ 10,665.00 ₱ 10,665.00 ₱ 9,954.00 ₱ 7,900.00 ₱ 8,690.00 ₱ 147,098.00
₱ 9,875.00 ₱ 9,480.00 ₱ 9,480.00 ₱ 7,900.00 ₱ 7,110.00 ₱ 7,110.00 ₱ 105,228.00
₱ 26,730.00 ₱ 25,740.00 ₱ 25,740.00 ₱ 23,760.00 ₱ 17,820.00 ₱ 18,810.00 ₱ 337,788.00
₱ 3,750.00 ₱ 3,250.00 ₱ 3,250.00 ₱ 3,500.00 ₱ 3,000.00 ₱ 3,500.00 ₱ 38,700.00
₱ 3,600.00 ₱ 3,600.00 ₱ 3,000.00 ₱ 3,300.00 ₱ 4,200.00 ₱ 4,200.00 ₱ 37,860.00
₱ 2,475.00 ₱ 3,150.00 ₱ 2,250.00 ₱ 2,700.00 ₱ 2,700.00 ₱ 3,150.00 ₱ 28,530.00
₱ 2,750.00 ₱ 3,300.00 ₱ 2,750.00 ₱ 2,750.00 ₱ 3,850.00 ₱ 3,850.00 ₱ 33,990.00
₱ 4,500.00 ₱ 4,500.00 ₱ 3,750.00 ₱ 3,750.00 ₱ 4,500.00 ₱ 5,250.00 ₱ 43,425.00
₱ 5,850.00 ₱ 5,850.00 ₱ 6,300.00 ₱ 5,400.00 ₱ 5,850.00 ₱ 6,750.00 ₱ 60,570.00
₱ 8,500.00 ₱ 7,000.00 ₱ 9,000.00 ₱ 10,000.00 ₱ 10,000.00 ₱ 11,000.00 ₱ 114,200.00
₱ 7,200.00 ₱ 7,200.00 ₱ 5,400.00 ₱ 7,200.00 ₱ 8,400.00 ₱ 7,200.00 ₱ 77,760.00
₱ 5,000.00 ₱ 7,500.00 ₱ 8,750.00 ₱ 6,250.00 ₱ 7,500.00 ₱ 8,750.00 ₱ 80,875.00
₱ 9,100.00 ₱ 9,750.00 ₱ 10,400.00 ₱ 11,050.00 ₱ 10,400.00 ₱ 13,000.00 ₱ 120,900.00
₱134,390.00 ₱134,475.00 ₱132,815.00 ₱129,044.00 ₱127,330.00 ₱135,950.00 ₱ 1,625,881.00

e. Target Market

Target Consumer
The business, Brewer than Brew, is a coffee shop that serves refreshing
beverages, such as coffee and milk tea with different flavors. Serving the best quality

34
 drinks that contain unique tastes and organic ingredients. And mainly focuses on the
health and safety of the customers. The target customers of this business are students
and teenagers aged 14-30 years old. And not limited to that, the business also targets
those people who love coffee and students who want a refreshing drink after having
stressful academic work. Brewer than Brew ensures that the products offered are safe
and healthy for the customers. The products consist of healthy flavors and ingredients
that will surely be loved by the customers. This business is producing products that are
affordable considering their allowance since they are still students and also to fulfill their
wants and needs. Also, the business is located at a mall near universities that makes
easy access to students as they are able to go without costing them travel fees.

f. Packaging

35
g. Positioning

This shows that most of the products are of high quality but are reasonably
priced. It includes the Hot Coffee, which has 5 different flavors and the price ranges
from P55 to P69 only. It also includes the Iced Coffee that has five varieties of flavors
and has a price range from P65-P79. The shop also has Milk tea that has five
varieties of flavors and its price also depends on the size of the cup, including the
16oz for P79 and the 22oz for P99. Serving also, finger foods in a high quality and
low price, prices range from P45 to P75. Brewer than Brew also serves a high-
priced but high-quality product, such as various cake slices that have 3 flavors and
their prices range only from P120-P130. Including the healthy breads that the price
ranges from P90 to P100. Brewer than Brew assures customers that they will receive
a high-quality but reasonably priced product, which will encourage them to purchase
the products on a regular basis. They are all made with organic ingredients, which is
why they are high quality but still affordable for the target market.

h. Business SWOT Analysis/ Direct Competitor SWOT Analysis

Strength

• Uniqueness: Brewer than Brew provides products that are organic flavors of
coffee and milk tea that consist of healthy ingredients where one can achieve a
healthy digestive system. Different brewing recipes and provide high quality products.

• Price: The price is more affordable than other brands of coffee.

• Atmosphere: Brewer than Brew has cozy colors, a relaxing and stress-free
atmosphere. Has calming and older music that can give comfort to the customers.
The scent of products making, including the powerful aroma of coffee is surrounding
all over the place

• Location: It is located on the 2nd floor of a mall, near the school of students.

• Quality: Having suppliers that provide good quality materials and ingredients.
Provides quality products and services with the best that they can do.

• Flexibility: Brewer than Brew offer cold and hot drinks that can be had in different
weather and seasons and also by the mood that the customer has.

36
• Packaging: Simple and aesthetic, it is pleasing to the eyes. Biodegradable
materials were used, as much as possible.

Weakness

• Staff: Starting up, the owners need to train new staff.

• Beginner: The owners are new in the industry and the shop is not well-known yet.

• Lack of Experience: The owners have less experience in managing the business.

Opportunities

• Introducing new products: Owners are looking forward of innovating more

products.

• Open for franchising: The owners are hoping to expand the business.

• Growing customers: The customers are growing day by day. Especially in the
opening of the school near the place.

• Attract new customers: Through special offers like, buy-one-get- one-free. New
products that are affordable for the customers.

• Grow customer’s loyalty: The owners are establishing a good customer

relationship.

Threats

• Community: There are a lot of coffee shops surrounding the place.

• Inflation Rate: The price of raw materials and supplies of products may increase.

• Competitors: They have many high and different competitors around the area.

• Brand: Some customers have brand loyalty to the competitors.

37
IX. Organizational Plan

a. Form of ownership, Advantages/Disadvantages of the form of ownership

This business is a partnership type of business enterprise, with the reason that
this business is owned by family members, specifically cousins. The business owners
decided to start a business with this kind of partnership, for the reason that it can’t be
done easily with a sole proprietorship. As the owners will be having a hard time raising
the capital. Since they have known each other for a long time, they agreed to be
partners in managing this business. They are able to share skills, experience, and
knowledge in terms of this kind of business that the entrepreneurs are about to establish.
This partnership is not taxed as a business entity, as the tax collector does not tax the
partnership. But, partners themselves are taxed from the partnership’s taxable income.
Also, the owners know that this type of business enterprise will give them advantages.
They were able to start a business easily and lighten the workload. Splitting up the
business's obligations and responsibilities can assist with efficiency and productivity,
enabling them to accomplish more than they would do alone. As partners, they should
talk to each other if there is a problem with their business. It will be easy for the owners
to raise funds and it will be less expensive when it comes to start-up costs in starting and
managing the business

b. Identification of partners or principal shareholders

The partnership would be together with the owner’s cousins, because me and my

cousins love coffee so much. Because of this kind of partnership, we would be

able to manage the business easily.

c. Authority of principals

Consumers

The Consumers support the business because of its excellent service and
production. With a consumer's support, a business gains a lot of motivation to provide
more good services. The business owners will make sure that consumers are
satisfied with the products that they have been serving. Consumers will support a
business if it has fewer problems and a positive reputation for the products it sells.

38
Furthermore, the business's product will be available to anyone who loves and wants
coffee.

Creditors

The creditors in the business are also the cost structures in starting the business.
Include here the owed taxes that should be paid to the government that will be noted
as Accounts Payable. Also, the rent to the place of the store should be paid every
year. The supplier of raw materials, supplies and equipment that will be purchased to
account are also considered as a creditor. Creditors support the business by a lender
associated with an issuance of a credit product that is backed by collateral. Collateral
refers to assets that are promised as security for the repayment of the loan to the
business in the case of a secured loan. Secured creditors can be any type of
organization, although they are most often financial institutions. Creditors help the
business owners in developing a strong business.

Suppliers

The raw materials that will be used in the business will be provided by the
suppliers. These suppliers provide the business needs, such as the coffee beans and
the ingredients of the pastries. Suppliers are companies that provide goods or
services to another company. This entity is a member of a company's supply cable,
and it may contribute the majority of the value contained in its goods. Any supplier
may even engage in drop shipping, which involves delivering products straight to the
buyer's consumers

Staff/ Employees

The employees needed by the Brewer than Brew are one cook, one barista, one
dishwasher, and one cashier. These employees will help the owners to serve the
needs of our customers. An employee is a person who works for another person in
exchange for a salary. Because the application of payroll taxes and accountability for
their payment is dependent on whether someone is a staffer or not, the precise form
of an employee arrangement is critical.

39
d. Organizational structure

In this business, the owners use the line structure as the organizational business to easily
identify the people who are part of establishing the business. Under the owner is the
Manager, whose role is to help the owners manage the business and lead the staff of the
coffee shop. There are two different staff in the business; these are the kitchen staff and
the cafe staff. In the kitchen staff, there is one cook, one dishwasher, and one barista.
They are the staff who will make the food and drinks for the customers. Then there is the
cafe staff. This staff consists of one cashier. Cashiers are the ones who will receive and
process the payments made by the customers. These employees will be instrumental in
the success of the business.

1. Job title

There are 5 types of Job title in this business and they are;

 Owners

 Manager

 Cook

 Diswasher

40
 Barisa

 Cashier

2. Duties and Responsibilities and;

3. Qualification needed for the position;

a. Job Analysis

Owners
The Owners manage the human resources and customer communication of the
business. They are assigned to help maintain the healthy work culture of the business.
They are responsible for Financial Management and Handling the capital of the business.
And they are also the ones who are monitoring the cash flow and profits of the business,
maintaining and preparing the financial records of the business. And also heeds the
needs and wants of the customers.

Manager
The Manager is designated to assist, help, and support the owners on their
business. They are responsible for hiring well-trained and experienced employees to
provide quality service. With good management, they are possessing a better process of
directing the growth, maintenance, and distribution of resources in order to achieve
organizational goals. Managers are also the person in-charge in developing and carrying
their business. Brewer than Brew is seeking a manager that has completed a Bachelor
of Science in Business Administration and has experience in a managerial position

Cook
The Cook is in charge of the kitchen to make good and high-quality food for the
customers. The one who prepares delectable dishes for the customers. In addition, that
should follow the recipe's instructions for weighing, measuring, mixing, and preparing the
ingredients. The quality of the food and ingredients should be checked. And the dishes
should be arranged and garnished. Also, cooks make sure that the kitchen, as well as
the equipment and utensils, are clean so that the guests will be amazed by the business
delectable meals. Brewer than brew is seeking a person who has completed culinary
41
school with a 2–4-year degree and has experience of being a cook. And also knows
different cooking methods and the proper mixture of ingredients for the food to be made.

Dishwasher
The dishwasher maintains the cleanliness of the kitchen by washing and sorting
dirty dishes appropriately, maintaining a clutter-free and well-organized dish area.
Dishwashing facilities, with dish machines and sinks, are set up. Making sure that the
floors are clean and dry during their work. Changes the water in the machines and sinks
every two hours, or as needed by business levels, and utilizes chemical dilutions
correctly. And monitors that the garbage cans are kept clean for all times and that full
trash cans and boxes are removed every time, maintaining the dry storage space and
storage shelf arrangement. Brewer than Brew is looking for a dishwasher who has at
least 6 months of experience as a dishwasher who knows how to clean properly and
knows how to maintain cleanliness.

Barista
The Barista prepares and serves drinks, recommends menu options to customers,
and tries to make clients feel at ease and satisfied. Handle and maintain all equipment
properly. Respond politely and quickly to orders, inquiries, concerns, and complaints.
Demonstrate a deep knowledge of all menu options and make sure that they are served
swiftly and effectively. Always follow all applicable health and safety regulations. This
position, the business, seeks a person that has a high school diploma and with at least
one year of experience as a barista. A barista that knows the proper mixtures of drinks
and has the ability to finish making the drinks with limited time.

Cashier
A cashier is a person who handles payments and receipts in an exceeding store,
bank, or alternative business. Scan products itemize, and total customers' purchases on
a cash register to calculate sales. Consumers' payments are collected by collecting cash,
check, or charge payments and making changes for cash customers. And lastly, they
follow procedures, norms, and regulations to provide a safe and clean working
environment. The business is looking for this position for someone who has completed a
general education degree and has one year of experience as a cashier.

42
 4. Salary

e. Policies, Rules, and Regulation

f. Capital Requirement; and

g. Operating Expenses

ONE TIME START UP EXPENSES AMOUNT NOTES

One Time Start-Up Costs:
Licenses and Registrations
Licenses & Permits ₱ 1,000.00
Business Name Registration ₱ 1,000.00
Plant and Equipment
Furniture & Fixtures ₱ 20,000.00
Manufacturing Equipment ₱ 27,436.00
Tools ₱ 500.00
Business Premises
Rent Deposit ₱ 15,000.00
Decorating, Painting and Remodeling ₱ 4,000.00
Installation of Fixtures & Equipment ₱ 2,400.00
Advertising and Promotion ₱ 1,000.00
Starting Inventory ₱ 32,369.32
Other: Books ₱ 2,000.00
Total One Time Start-Up Costs: ₱ 106,465.32
Monthly Expenses:
43
 Insurance ₱ 1,000.00
Maintenance & Repairs ₱ 1,000.00
Marketing & Promotion: Advertising ₱ 1,000.00
Payroll: Wages (Owner/ Manager) ₱ 59,580.00
Payroll: Wages (Employees) ₱ 34,456.00
Rent ₱ 5,000.00
Supplies: Office ₱ 1,500.00
Internet ₱ 1,000.00
Utilities ₱ 6,627.40
Total Monthly Expenses: ₱ 111,163.40
Number of months required to cover Expenses: 12 Working Capital
₱ 1,333,960.80
TOTAL START-UP FUNDS REQUIRED: ₱ 1,440,426.12
Loan Amount (At 80% of Total Start-Up) 0

Unit of # of Total Price per Unit

Materials Price per Unit
Measurement Units (P/Unit x # of Units)
Baking Powder Kilogram ₱ 103.00 4 ₱ 412.00
Baking Soda 125grams ₱ 17.00 2 ₱ 34.00
Butter 200grams ₱ 54.00 7 ₱ 378.00
Cake Slice Plastic Container Piece ₱ 20.00 80 ₱ 1,600.00
Caramel Syrup 623grams ₱ 235.00 6 ₱ 1,410.00
Cheese 500grams ₱ 95.00 3 ₱ 285.00
Cheese Powder 100grams ₱ 50.00 3 ₱ 150.00
Chocolate Syrup 750grams ₱ 81.00 5 ₱ 405.00
Cocoa Powder Kilogram ₱ 75.00 5 ₱ 375.00
Coffee Filters Piece ₱ 1.00 100 ₱ 100.00
Cup of Glass Piece ₱ 22.00 25 ₱ 550.00
Cream 250ml ₱ 55.00 15 ₱ 825.00
Creamer Kilogram ₱ 195.00 5 ₱ 975.00
Dry yeast 800g ₱ 210.00 2 ₱ 420.00
Eggs Tray ₱ 160.00 6 ₱ 960.00
Flour Kilogram ₱ 71.00 6 ₱ 426.00
Food Color (Red) 40ml ₱ 42.00 3 ₱ 126.00
Fork and Spoon 12 pieces ₱ 64.00 2 ₱ 128.00
Ground Coffee Beans Kilogram ₱ 400.00 5 ₱ 2,000.00
Ground meat Kilogram ₱ 320.00 1 ₱ 320.00
Heavy Cream 1L ₱ 175.00 4 ₱ 700.00
Honeydew Flavored Powder Kilogram ₱ 145.00 3 ₱ 435.00
Ice pack ₱ 25.00 18 ₱ 450.00
Kraft Bag Piece ₱ 0.92 55 ₱ 50.60
Lipton Black Tea Box ₱ 165.00 4 ₱ 660.00
Lumpia Wrapper 50pcs ₱ 54.00 2 ₱ 108.00
Matcha Flavored Powder 100grams ₱ 75.00 9 ₱ 675.00
Milk Liter ₱ 100.00 6 ₱ 600.00
Mocha Syrup 750ml ₱ 264.00 6 ₱ 1,584.00
Napkins Pack ₱ 25.00 10 ₱ 250.00
Onion Kilogram ₱ 120.00 5 ₱ 600.00
Paper Hot Cups 12oz Piece ₱ 3.00 220 ₱ 660.00
Paper Hot Cups 16oz Piece ₱ 5.00 256 ₱ 1,280.00

44
Plate Piece ₱ 18.00 25 ₱ 450.00
Plastic Cups and Lids Piece ₱ 3.60 828 ₱ 2,980.80
Plastic Flatware Piece ₱ 0.72 100 ₱ 72.00
Potatoes Kilogram ₱ 80.00 6 ₱ 480.00
Salt Kilogram ₱ 24.00 3 ₱ 72.00
Stirrers Piece ₱ 0.70 476 ₱ 333.20
Straws (Big) Piece ₱ 0.90 424 ₱ 381.60
Straws (Small) Piece ₱ 0.78 404 ₱ 315.12
Sugar Kilogram ₱ 50.00 10 ₱ 500.00
Take-Out Cup Carriers Piece ₱ 6.00 15 ₱ 90.00
Take-Out Box Container 100pieces ₱ 350.00 1 ₱ 350.00
Tapioca Pearls Kilogram ₱ 90.00 5 ₱ 450.00
Taro Flavored Powder 250grams ₱ 96.00 8 ₱ 768.00
Thai Tea Flavored Powder 500grams ₱ 147.00 6 ₱ 882.00
Tortilla Chips 500grams ₱ 85.00 4 ₱ 340.00
Trash bag Roll ₱ 34.00 3 ₱ 102.00
Ube Purple Yam 30ml ₱ 45.00 5 ₱ 225.00
Vanilla Extract 60ml ₱ 26.00 4 ₱ 104.00
Vanilla Syrup 750ml ₱ 175.00 5 ₱ 875.00
Vegetable Oil Liter ₱ 175.00 5 ₱ 875.00
Water Gallon ₱ 20.00 12 ₱ 240.00
Whipped Cream 500grams ₱ 194.00 8 ₱ 1,552.00
TOTAL ₱ 32,369.32

X. Assessment of Risk

a. New technologies

Will be able to provide KIOSK for mall orders.

45
 XI. Financial Plan

a. Assumptions, Cost of goods

Computation of PRODUCT COST PER UNIT HOT COFFEE (ESPRESSO) 12 oz

Quantity
Material Unit Price per Unit Unit of Quantity Produced Price Per Serving
Produced
Sugar 1kg ₱ 50.00 20 cup ₱ 2.50
Water 1gallon ₱ 20.00 25 cup ₱ 0.80
Milk 1L ₱ 100.00 10 cup ₱ 10.00
Ground Coffee Beans 1kg ₱ 400.00 33 cup ₱ 12.12
Paper Hot Cups 1pack ₱ 60.00 20 piece ₱ 3.00
Stirrers 1pack ₱ 14.00 20 piece ₱ 0.70
TOTAL COST ₱ 29.12

Material Cost/Unit ₱ 29.12

Mark-Up Rate 90%

Selling Price ₱ 55.33

Computation of PRODUCT COST PER UNIT Hot Coffee (DOUBLE ESPRESSO) 12 oz

Quantity
Material Unit Price per Unit Unit of Quantity Produced Price Per Serving
Produced
Sugar 2kgs ₱ 50.00 20 cup ₱ 2.50
Water 1gallon ₱ 20.00 25 cup ₱ 0.80
Milk 1L ₱ 100.00 13 cup ₱ 7.69
Ground Coffee Beans 1kg ₱ 400.00 28 cup ₱ 14.29
Paper Hot Cups 1pack ₱ 60.00 20 piece ₱ 3.00
Stirrers 1pack ₱ 14.00 20 piece ₱ 0.70

TOTAL COST ₱ 28.98

Material Cost/Unit ₱ 28.98

Mark-Up Rate 90%

Selling Price ₱ 55.06

Computation of PRODUCT COST PER UNIT Hot Coffee (MACCHIATO) 12 oz

Quantity
Material Unit Price per Unit Unit of Quantity Produced Price Per Serving
Produced
Sugar 1kg ₱ 50.00 20 cup ₱ 2.50
Water 1gallon ₱ 20.00 25 cup ₱ 0.80
Milk 1L ₱ 100.00 12 cup ₱ 8.33
Ground Coffee Beans 1kg ₱ 400.00 35 cup ₱ 11.43
Paper Hot Cups 1pack ₱ 60.00 20 piece ₱ 3.00
Stirrers 1pack ₱ 14.00 20 piece ₱ 0.70

TOTAL COST ₱ 26.76

46
Material Cost/Unit ₱ 26.76

Mark-Up Rate 90%

Selling Price ₱ 50.85

Computation of PRODUCT COST PER UNIT Hot Coffee (AMERICANO) 12 oz

Quantity
Material Unit Price per Unit Unit of Quantity Produced Price Per Serving
Produced
Sugar 1kg ₱ 50.00 20 cup ₱ 2.50
Water 1gallon ₱ 20.00 25 cup ₱ 0.80
Ground Coffee Beans 1kg ₱ 400.00 18 cup ₱ 22.22
Paper Hot Cups 1pack ₱ 60.00 20 piece ₱ 3.00
Stirrers 1pack ₱ 14.00 20 piece ₱ 0.70
TOTAL COST ₱ 29.22

Material Cost/Unit ₱ 29.22

Mark-Up Rate 90%

Selling Price ₱ 55.52

Computation of PRODUCT COST PER UNIT Hot Coffee (PICCOLO LATTE) 12 oz

Quantity
Material Unit Price per Unit Unit of Quantity Produced Price Per Serving
Produced
Sugar 1kg ₱ 50.00 20 cup ₱ 2.50
Water 1gallon ₱ 20.00 25 cup ₱ 0.80
Milk 1L ₱ 100.00 13 cup ₱ 7.69
Ground Coffee Beans 1kg ₱ 400.00 28 cup ₱ 14.29
Paper Hot Cups 1pack ₱ 60.00 20 piece ₱ 3.00
Stirrers 1pack ₱ 14.00 50 piece ₱ 0.28
TOTAL COST ₱ 28.56

Material Cost/Unit ₱ 28.56

Mark-Up Rate 90%

Selling Price ₱ 54.26

Computation of PRODUCT COST PER UNIT Hot Coffee (ESPRESSO) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Sugar 1kg ₱ 50.00 15 cup ₱ 3.33
Water 1gallon ₱ 20.00 20 cup ₱ 1.00
Milk 1L ₱ 100.00 8 cup ₱ 12.50
Ground Coffee Beans 1kg ₱ 400.00 30 cup ₱ 13.33
Paper Hot Cups 1pack ₱ 100.00 20 piece ₱ 5.00
Stirrers 1pack ₱ 14.00 20 piece ₱ 0.70
TOTAL COST ₱ 35.87

47
Material Cost/Unit ₱ 35.87

Mark-Up Rate 90%

Selling Price ₱ 68.15

Computation of PRODUCT COST PER UNIT Hot Coffee (DOUBLE ESPRESSO) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Sugar 1kg ₱ 50.00 18 cup ₱ 2.78
Water 1gallon ₱ 20.00 20 cup ₱ 1.00
Milk 1L ₱ 100.00 10 cup ₱ 10.00
Ground Coffee Beans 1kg ₱ 400.00 24 cup ₱ 16.67
Paper Hot Cups 1pack ₱ 100.00 20 piece ₱ 5.00
Stirrers 1pack ₱ 14.00 20 piece ₱ 0.70
TOTAL COST ₱ 36.14

Material Cost/Unit ₱ 36.14

Mark-Up Rate 90%

Selling Price ₱ 68.67

Computation of PRODUCT COST PER UNIT Hot Coffee (MACCHIATO) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Sugar 1kg ₱ 50.00 15 cup ₱ 3.33
Water 1gallon ₱ 20.00 20 cup ₱ 1.00
Milk 1L ₱ 100.00 8 cup ₱ 12.50
Ground Coffee Beans 1kg ₱ 400.00 28 cup ₱ 14.29
Paper Hot Cups 1pack ₱ 100.00 20 piece ₱ 5.00
Stirrers 1pack ₱ 14.00 20 piece ₱ 0.70
TOTAL COST ₱ 36.82

Material Cost/Unit ₱ 36.82

Mark-Up Rate 90%

Selling Price ₱ 69.96

Computation of PRODUCT COST PER UNIT Hot Coffee (AMERICANO) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Sugar 1kg ₱ 50.00 15 cup ₱ 3.33
Water 1gallon ₱ 20.00 20 cup ₱ 1.00
Ground Coffee Beans 1L ₱ 400.00 15 cup ₱ 26.67
Paper Hot Cups 1pack ₱ 100.00 20 piece ₱ 5.00
Stirrers 1pack ₱ 14.00 20 piece ₱ 0.70
TOTAL COST ₱ 36.70

Material Cost/Unit ₱ 36.70

48
Mark-Up Rate 90%

Selling Price ₱ 69.73

Computation of PRODUCT COST PER UNIT Hot Coffee (PICCOLO LATTE) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Sugar 1kg ₱ 50.00 15 cup ₱ 3.33
Water 1gallon ₱ 20.00 20 cup ₱ 1.00
Milk 1L ₱ 100.00 11 cup ₱ 9.09
Ground Coffee Beans 1kg ₱ 400.00 24 cup ₱ 16.67
Paper Hot Cups 1pack ₱ 100.00 20 piece ₱ 5.00
Stirrers 1pack ₱ 14.00 20 piece ₱ 0.70
TOTAL COST ₱ 35.79

Material Cost/Unit ₱ 35.79

Mark-Up Rate 90%

Selling Price ₱ 68.00

Computation of PRODUCT COST PER UNIT Iced Coffee (CARAMEL MACCHIATO) 12 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1 pack ₱ 25.00 27 cup ₱ 0.93
Sugar 1kg ₱ 50.00 20 cup ₱ 2.50
Water 1gallon ₱ 20.00 50 cup ₱ 0.40
Milk 1L ₱ 100.00 25 cup ₱ 4.00
Creamer 1kg ₱ 195.00 22 cup ₱ 8.86
Ground Coffee Beans 1kg ₱ 400.00 140 cup ₱ 2.86
Whipped Cream 500g ₱ 194.00 16 cup ₱ 12.13
Caramel Syrup 623g ₱ 235.00 31 cup ₱ 7.58
Plastic Cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Straws (Big) 1pack ₱ 15.60 20 piece ₱ 0.78
TOTAL COST ₱ 43.63

Material Cost/Unit ₱ 43.63

Mark-Up Rate 50%

Selling Price ₱ 65.45

Computation of PRODUCT COST PER UNIT Iced Coffee (FRENCH VANILLA) 12 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1pack ₱ 25.00 27 cup ₱ 0.93
Sugar 1kg ₱ 50.00 20 cup ₱ 2.50
Water 1gallon ₱ 20.00 50 cup ₱ 0.40
Milk 1L ₱ 100.00 20 cup ₱ 5.00
Creamer 1kg ₱ 195.00 13 cup ₱ 15.00
Ground Coffee Beans 1kg ₱ 400.00 130 cup ₱ 3.08
Vanilla Syrup 750ml ₱ 175.00 30 cup ₱ 5.83
Plastic Cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Straw (Small) 1pack ₱ 15.60 20 piece ₱ 0.78
TOTAL COST ₱ 37.12

Material Cost/Unit ₱ 37.12

49
Mark-Up Rate 75%

Selling Price ₱ 64.95

Computation of PRODUCT COST PER UNIT Iced Coffee (CAPPUCCINO) 12 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1 pack ₱ 25.00 27 cup ₱ 0.93
Sugar 1kg ₱ 50.00 15 cup ₱ 3.33
Water 1gallon ₱ 20.00 50 cup ₱ 0.40
Milk 1Liter ₱ 100.00 12 cup ₱ 8.33
Ground Coffee Bean 1kg ₱ 400.00 130 cup ₱ 3.08
Whipped Cream 500g ₱ 194.00 15 cup ₱ 12.93
Plastic Cups and Lids 1pack ₱ 72.00 20 cup ₱ 3.60
Straws (Small) 1pack ₱ 15.60 20 piece ₱ 0.78
TOTAL COST ₱ 33.38

Material Cost/Unit ₱ 33.38

Mark-Up Rate 95%

Selling Price ₱ 65.10

Computation of PRODUCT COST PER UNIT Iced Coffee (CARAMEL MOCHA LATTE) 12 oz
Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1pack ₱ 25.00 27 cup ₱ 0.93
Sugar 1kg ₱ 50.00 15 cup ₱ 3.33
Water 1gallon ₱ 20.00 50 cup ₱ 0.40
Milk 1Liter ₱ 100.00 18 cup ₱ 5.56
Ground Coffee Beans 1kg ₱ 400.00 120 cup ₱ 3.33
Whipped Cream 500g ₱ 194.00 20 cup ₱ 9.70
Mocha Syrup 750ml ₱ 264.00 50 cup ₱ 5.28
Caramel Syrup 623g ₱ 235.00 40 cup ₱ 5.88
Plastic cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Straws (Small) 1pack ₱ 15.60 20 piece ₱ 0.78
TOTAL COST ₱ 38.78

Material Cost/Unit ₱ 38.78

Mark-Up Rate 70%

Selling Price ₱ 65.93

Computation of PRODUCT COST PER UNIT Iced Coffee (FRAPPUCCINO VANILLA CREAM) 12 oz
Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 2kgs ₱ 25.00 27 cup ₱ 0.93
Sugar 1kg ₱ 50.00 15 cup ₱ 3.33
Water 1gallon ₱ 20.00 50 cup ₱ 0.40
Milk 1L ₱ 100.00 20 cup ₱ 5.00
Creamer 1kg ₱ 195.00 23 cup ₱ 8.48
Ground Coffee Beans 1kg ₱ 400.00 120 cup ₱ 3.33
Whipped Cream 500g ₱ 194.00 20 cup ₱ 9.70
Vanilla Syrup 750ml ₱ 175.00 52 cup ₱ 3.37
Caramel Syrup 623g ₱ 235.00 50 cup ₱ 4.70
Plastic cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Paper Cups 1pack ₱ 15.60 20 piece ₱ 0.78
TOTAL COST ₱ 43.62

50
Material Cost/Unit ₱ 43.62

Mark-Up Rate 50%

Selling Price ₱ 65.42

Computation of PRODUCT COST PER UNIT Iced Coffee (CARAMEL MACCHIATO) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1pack ₱ 25.00 25 cup ₱ 1.00
Sugar 1kg ₱ 50.00 15 cup ₱ 3.33
Water 1gallon ₱ 20.00 45 cup ₱ 0.44
Milk 1L ₱ 100.00 20 cup ₱ 5.00
Creamer 1kg ₱ 195.00 17 cup ₱ 11.47
Ground Coffee Beans 1kg ₱ 400.00 130 cup ₱ 3.08
Whipped Cream 500g ₱ 194.00 13 cup ₱ 14.92
Caramel Syrup 623g ₱ 235.00 26 cup ₱ 9.04
Plastic Cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Straws (Small) 1pack ₱ 15.60 20 piece ₱ 0.78
TOTAL COST ₱ 52.67

Material Cost/Unit ₱ 52.67

Mark-Up Rate 50%

Selling Price ₱ 79.00

Computation of PRODUCT COST PER UNIT Iced Coffee (FRENCH VANILLA) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1pack ₱ 25.00 25 cup ₱ 1.00
Sugar 1kg ₱ 50.00 15 cup ₱ 3.33
Water 1gallon ₱ 20.00 45 cup ₱ 0.44
Milk 1L ₱ 100.00 15 cup ₱ 6.67
Creamer 1kg ₱ 195.00 10 cup ₱ 19.50
Ground Coffee Beans 1kg ₱ 400.00 120 cup ₱ 3.33
Vanilla Syrup 750ml ₱ 175.00 25 cup ₱ 7.00
Plastic Cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Straws (Small) 1pack ₱ 15.60 20 piece ₱ 0.78
TOTAL COST ₱ 45.66

Material Cost/Unit ₱ 45.66

Mark-Up Rate 75%

Selling Price ₱ 79.90

Computation of PRODUCT COST PER UNIT Iced Coffee (CAPPUCCINO) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1 pack ₱ 25.00 25 cup ₱ 1.00
Sugar 1kg ₱ 50.00 10 cup ₱ 5.00
Water 1gallon ₱ 20.00 45 cup ₱ 0.44
Milk 1Liter ₱ 100.00 9 cup ₱ 11.11
Ground Coffee Bean 1kg ₱ 400.00 120 cup ₱ 3.33
Whipped Cream 500g ₱ 194.00 13 cup ₱ 14.92
Plastic Cups and Lids 1pack ₱ 72.00 20 cup ₱ 3.60

51
Straws (Small) 1pack ₱ 15.60 20 piece ₱ 0.78
TOTAL COST ₱ 40.19

Material Cost/Unit ₱ 40.19

Mark-Up Rate 95%

Selling Price ₱ 78.37

Computation of PRODUCT COST PER UNIT Iced Coffee (CARAMEL MOCHA LATTE) 16 oz
Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1pack ₱ 25.00 25 cup ₱ 1.00
Sugar 1kg ₱ 50.00 13 cup ₱ 3.85
Water 1gallon ₱ 20.00 45 cup ₱ 0.44
Milk 1L ₱ 100.00 12 cup ₱ 8.33
Ground Coffee Beans 1kg ₱ 400.00 115 cup ₱ 3.48
Whipped Cream 500g ₱ 194.00 18 cup ₱ 10.78
Mocha Syrup 750ml ₱ 264.00 40 cup ₱ 6.60
Caramel Syrup 623g ₱ 235.00 30 cup ₱ 7.83
Plastic cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Straws (Small) 1pack ₱ 15.60 20 piece ₱ 0.78
TOTAL COST ₱ 46.69

Material Cost/Unit ₱ 46.69

Mark-Up Rate 70%

Selling Price ₱ 79.38

Computation of PRODUCT COST PER UNIT Iced Coffee (FRAPPUCCINO VANILLA CREAM) 16 oz
Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1pack ₱ 25.00 25 cup ₱ 1.00
Sugar 1kg ₱ 50.00 15 cup ₱ 3.33
Water 1gallon ₱ 20.00 45 cup ₱ 0.44
Milk 1L ₱ 100.00 15 cup ₱ 6.67
Creamer 1kg ₱ 195.00 18 cup ₱ 10.83
Ground Coffee Beans 1kg ₱ 400.00 110 cup ₱ 3.64
Whipped Cream 500g ₱ 194.00 15 cup ₱ 12.93
Vanilla Syrup 750ml ₱ 175.00 45 cup ₱ 3.89
Caramel Syrup 623g ₱ 235.00 43 cup ₱ 5.47
Plastic Cups and Lids 1pack ₱ 72.00 20 cup ₱ 3.60
Straws (Small) 1pack ₱ 15.60 20 piece ₱ 0.78
TOTAL COST ₱ 52.58

Material Cost/Unit ₱ 52.58

Mark-Up Rate 50%

Selling Price ₱ 78.87

Computation of PRODUCT COST PER UNIT Milk tea (MATCHA) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1pack ₱ 25.00 25 cup ₱ 1.00
Sugar 1kg ₱ 50.00 14 cup ₱ 3.57
Water 1gallon ₱ 20.00 45 cup ₱ 0.44

52
Milk 1L ₱ 100.00 17 cup ₱ 5.88
Tapioca Pearls 1kg ₱ 90.00 15 cup ₱ 6.00
Lipton Black Tea 1box ₱ 165.00 50 cup ₱ 3.30
Matcha Powder 100g ₱ 75.00 3 cup ₱ 25.00
Plastic Cups and Lids 1pack ₱ 72.00 20 cup ₱ 3.60
Straws (Big) 1pack ₱ 18.00 20 piece ₱ 0.90
TOTAL COST ₱ 49.70

Material Cost/Unit ₱ 49.70

Mark-Up Rate 60%

Selling Price ₱ 79.52

Computation of PRODUCT COST PER UNIT Milk tea (HONEY DEW) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1pack ₱ 25.00 25 cup ₱ 1.00
Sugar 1kg ₱ 50.00 14 cup ₱ 3.57
Water 1gallon ₱ 20.00 45 cup ₱ 0.44
Milk 1L ₱ 100.00 13 cup ₱ 7.69
Tapioca Pearls 1kg ₱ 90.00 12 cup ₱ 7.50
Lipton Black Tea 1box ₱ 165.00 50 cup ₱ 3.30
Honey dew powder 1kg ₱ 145.00 9 cup ₱ 16.11
Plastic Cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Straws (Big) 1pack ₱ 18.00 20 piece ₱ 0.90
TOTAL COST ₱ 44.12

Material Cost/Unit ₱ 44.12

Mark-Up Rate 80%

Selling Price ₱ 79.41

Computation of PRODUCT COST PER UNIT Milk tea (BLACK) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1pack ₱ 25.00 25 cup ₱ 1.00
Sugar 1kg ₱ 50.00 10 cup ₱ 5.00
Water 1gallon ₱ 20.00 45 cup ₱ 0.44
Milk 1L ₱ 100.00 10 cup ₱ 10.00
Tapioca Pearls 1kg ₱ 90.00 12 cup ₱ 7.50
Lipton Black Tea 2box ₱ 330.00 30 cup ₱ 11.00
Plastic Cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Straws (Big) 1pack ₱ 18.00 20 piece ₱ 0.90
TOTAL COST ₱ 36.69

Material Cost/Unit ₱ 39.44

Mark-Up Rate 100%

Selling Price ₱ 78.88

Computation of PRODUCT COST PER UNIT Milk tea (TARO) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1pack ₱ 25.00 25 cup ₱ 1.00
Sugar 1kg ₱ 50.00 10 cup ₱ 5.00

53
Water 1gallon ₱ 20.00 45 cup ₱ 0.44
Milk 1L ₱ 100.00 13 cup ₱ 7.69
Tapioca Pearls 1kg ₱ 90.00 16 cup ₱ 5.63
Lipton Black Tea 1box ₱ 165.00 50 cup ₱ 3.30
Taro Powder 250g ₱ 96.00 5 cup ₱ 19.20
Plastic Cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Straws (Big) 1pack ₱ 18.00 20 piece ₱ 0.90
TOTAL COST ₱ 46.76

Material Cost/Unit ₱ 46.76

Mark-Up Rate 70%

Selling Price ₱ 79.49

Computation of PRODUCT COST PER UNIT Milk tea (THAI) 16 oz

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Ice 1pack ₱ 25.00 25 cup ₱ 1.00
Sugar 1kg ₱ 50.00 10 cup ₱ 5.00
Water 1gallon ₱ 20.00 45 cup ₱ 0.44
Milk 1L ₱ 100.00 10 cup ₱ 10.00
Tapioca pearls 1kg ₱ 90.00 12 cup ₱ 7.50
Lipton Black Tea 1box ₱ 165.00 50 cup ₱ 3.30
Thai Powder 500g ₱ 147.00 7 cup ₱ 21.00
Plastic Cups and Lids 3.8kgs ₱ 72.00 20 cup ₱ 3.60
Straws (Big) pack ₱ 18.00 20 piece ₱ 0.90
TOTAL COST ₱ 52.74

Material Cost/Unit ₱ 52.74

Mark-Up Rate 50%

Selling Price ₱ 79.12

Computation of PRODUCT COST PER UNIT Milk tea (MATCHA) 22 oz

Quantity Unit of Quantity
Material Unit Price per Unit Price Per Serving
Produced Produced
Ice 1kg ₱ 25.00 20 cup ₱ 1.25
Sugar 1kg ₱ 50.00 11 cup ₱ 4.55
Water 1gallon ₱ 20.00 40 cup ₱ 0.50
Milk 1L ₱ 100.00 12 cup ₱ 8.33
Tapioca Pearls 1kg ₱ 90.00 10 cup ₱ 9.00
Lipton Black Tea 1box ₱ 165.00 50 cup ₱ 3.30
Matcha Powder 200g ₱ 150.00 5 cup ₱ 30.00
Plastic Cups and Lids 1pack ₱ 72.00 20 cup ₱ 3.60
Straws (Big) 1pack ₱ 18.00 20 piece ₱ 0.90
TOTAL COST ₱ 61.43

Material Cost/Unit ₱ 61.43

Mark-Up Rate 60%

Selling Price ₱ 98.29

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 Computation of PRODUCT COST PER UNIT Milk tea (HONEY DEW) 22 oz
Quantity Unit of Quantity
Material Unit Price per Unit Price Per Serving
Produced Produced
Ice 1pack ₱ 25.00 20 cup ₱ 1.25
Sugar 1kg ₱ 50.00 12 cup ₱ 4.17
Water 1gallon ₱ 20.00 40 cup ₱ 0.50
Milk 1L ₱ 100.00 9 cup ₱ 11.11
Tapioca 1kg ₱ 90.00 9 cup ₱ 10.00
Lipton Black tea 1box ₱ 165.00 50 cup ₱ 3.30
Honey dew powder 1kg ₱ 145.00 7 cup ₱ 20.71
Plastic cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Straws (Big 1pack ₱ 18.00 20 piece ₱ 0.90
TOTAL COST ₱ 55.54

Material Cost/Unit ₱ 55.54

Mark-Up Rate 80%

Selling Price ₱ 99.98

Computation of PRODUCT COST PER UNIT Milk tea (BLACK) 22 oz

Quantity Unit of Quantity
Material Unit Price per Unit Price Per Serving
Produced Produced
Ice 1pack ₱ 25.00 20 cup ₱ 1.25
Sugar 1kg ₱ 50.00 8 cup ₱ 6.25
Water 1gallon ₱ 20.00 40 cup ₱ 0.50
Milk 1L ₱ 100.00 9 cup ₱ 11.11
Tapioca Pearls 1kg ₱ 90.00 10 cup ₱ 9.00
Lipton Black Tea 2box ₱ 330.00 19 cup ₱ 17.37
Plastic Cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Straws (Big) 1pack ₱ 18.00 20 piece ₱ 0.90
TOTAL COST ₱ 49.98

Material Cost/Unit ₱ 49.98

Mark-Up Rate 100%

Selling Price ₱ 99.96

Computation of PRODUCT COST PER UNIT Milk tea (TARO) 22 oz

Quantity Unit of Quantity
Material Unit Price per Unit Price Per Serving
Produced Produced
Ice 1pack ₱ 25.00 20 cup ₱ 1.25
Sugar 1kg ₱ 50.00 7 cup ₱ 7.14
Water 1gallon ₱ 20.00 40 cup ₱ 0.50
Milk 1L ₱ 100.00 10 cup ₱ 10.00
Tapioca Pearls 1kg ₱ 90.00 14 cup ₱ 6.43
Lipton Black Tea 1kg ₱ 90.00 20 cup ₱ 4.50
Taro Powder 250g ₱ 72.00 3 cup ₱ 24.00
Plastic Cups and Lids 1pack ₱ 72.00 20 piece ₱ 3.60
Straws (Big) 1pack ₱ 18.00 20 piece ₱ 0.90
TOTAL COST ₱ 58.32

Material Cost/Unit ₱ 58.32

Mark-Up Rate 70%

55
Selling Price ₱ 99.15

Computation of PRODUCT COST PER UNIT Milk tea (THAI) 22 oz

Quantity Unit of Quantity
Material Unit Price per Unit Price Per Serving
Produced Produced
Ice 1pack ₱ 25.00 20 cup ₱ 1.25
Sugar 1kg ₱ 50.00 8 cup ₱ 6.25
Water 1gallon ₱ 20.00 40 cup ₱ 0.50
Milk 1L ₱ 100.00 8 cup ₱ 12.50
Tapioca Pearls 1kg ₱ 90.00 11 cup ₱ 8.18
Lipton Black Tea 1box ₱ 165.00 50 cup ₱ 3.30
Thai Powder 500g ₱ 147.00 5 cup ₱ 29.40
Plastic Cups and Lids 1pack ₱ 76.00 20 cup ₱ 3.80
Straws (Big) 1pack ₱ 18.00 20 piece ₱ 0.90
TOTAL COST ₱ 66.08

Material Cost/Unit ₱ 66.08

Mark-Up Rate 50%

Selling Price ₱ 99.12

Computation of PRODUCT COST PER UNIT Cake (Chocolate Fudge)

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Baking Powder 1kg ₱ 103.00 16 per slice ₱ 6.44
Cream 250ml ₱ 55.00 15 per slice ₱ 3.67
Flour 1kg ₱ 71.00 11 per slice ₱ 6.45
Eggs 1tray ₱ 160.00 10 per slice ₱ 16.00
Sugar 1kg ₱ 50.00 8 per slice ₱ 6.25
Salt 1kg ₱ 24.00 40 per slice ₱ 0.60
Cocoa powder 1kg ₱ 75.00 9 per slice ₱ 8.33
Chocolate Syrup 750g ₱ 81.00 9 per slice ₱ 9.00
Butter 200g ₱ 54.00 10 per slice ₱ 5.40
Cake Slice Plastic Container 1pack ₱ 100.00 20 piece ₱ 5.00
TOTAL COST ₱ 67.14

Material Cost/Unit ₱ 67.14

Mark-Up Rate 80%

Selling Price ₱ 120.86

Computation of PRODUCT COST PER UNIT Cake (Ube Cake)

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Baking Powder 1kg ₱ 103.00 14 per slice ₱ 7.36
Cream 250ml ₱ 55.00 14 per slice ₱ 3.93
Flour 1kg ₱ 71.00 11 per slice ₱ 6.45
Egg 1tray ₱ 160.00 10 per slice ₱ 16.00
Sugar 1kg ₱ 50.00 8 per slice ₱ 6.25
Salt 1kg ₱ 24.00 40 per slice ₱ 0.60
Ube Purple Yam 30ml ₱ 45.00 10 per slice ₱ 4.50
Vanilla Extract 60ml ₱ 26.00 15 per slice ₱ 1.73
Butter 200g ₱ 54.00 10 per slice ₱ 5.40
Cake Slice Plastic Container 1pack ₱ 100.00 5 piece ₱ 20.00
TOTAL COST ₱ 72.22

56
Material Cost/Unit ₱ 72.22

Mark-Up Rate 80%

Selling Price ₱ 130.00

Computation of PRODUCT COST PER UNIT Cake (Red Velvet)

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Flour 1kg ₱ 71.00 10 per slice ₱ 7.10
Cocoa Powder 1kg ₱ 75.00 9 per slice ₱ 8.33
Baking Soda 125g ₱ 17.00 20 per slice ₱ 0.85
Salt 1kg ₱ 24.00 40 per slice ₱ 0.60
Butter 200g ₱ 54.00 9 per slice ₱ 6.00
Sugar 1kg ₱ 50.00 12 per slice ₱ 4.17
Eggs 1tray ₱ 160.00 9 per slice ₱ 17.78
Vanilla Extract 60ml ₱ 26.00 10 per slice ₱ 2.60
Food Color (Red) 20ml ₱ 42.00 20 per slice ₱ 2.10
Cake Slice Plastic Container 1pack ₱ 100.00 5 piece ₱ 20.00
TOTAL COST ₱ 69.53

Material Cost/Unit ₱ 69.53

Mark-Up Rate 80%

Selling Price ₱ 125.15

Computation of PRODUCT COST PER UNIT Bread (Regular Wheat)

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Flour 1kg ₱ 71.00 15 bread ₱ 4.73
Salt 1kg ₱ 24.00 30 bread ₱ 0.80
Milk 1L ₱ 100.00 13 bread ₱ 7.69
Egg 1tray ₱ 160.00 15 bread ₱ 10.67
Butter 200g ₱ 54.00 22 bread ₱ 2.45
Dry yeast 800g ₱ 210.00 15 bread ₱ 14.00
Vegetable oil 1L ₱ 175.00 40 bread ₱ 4.38
Sugar 1kg ₱ 50.00 30 bread ₱ 1.67
Take-out paper box container 1pack ₱ 350.00 100 piece ₱ 3.50
TOTAL COST ₱ 49.89

Material Cost/Unit ₱ 49.89

Mark-Up Rate 80%

Selling Price ₱ 89.80

Computation of PRODUCT COST PER UNIT Bread (Croissant Pudding)

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Salt 1kg ₱ 24.00 50 bread ₱ 0.48
Sugar 1kg ₱ 50.00 30 bread ₱ 1.67
Dry yeast 800g ₱ 210.00 30 bread ₱ 7.00
Flour 1kg ₱ 71.00 20 bread ₱ 3.55
Butter 200g ₱ 54.00 15 bread ₱ 3.60
Vegetable oil 1L ₱ 175.00 20 bread ₱ 8.75
Heavy cream 1L ₱ 175.00 17 bread ₱ 10.29
Vanilla extract 60ml ₱ 26.00 18 bread ₱ 1.44
Egg 1tray ₱ 160.00 16 bread ₱ 10.00

57
Milk 1L ₱ 100.00 11 bread ₱ 9.09
Take-out paper box container 1pack ₱ 350.00 210 piece ₱ 1.67
TOTAL COST ₱ 57.54

Material Cost/Unit ₱ 57.54

Mark-Up Rate 70%

Selling Price ₱ 97.82

Computation of PRODUCT COST PER UNIT French Fries (Regular)

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Potato 1kg ₱ 80.00 5 per serve ₱ 16.00
Vegetable oil 1L ₱ 175.00 16 per serve ₱ 10.94
Salt 1kg ₱ 24.00 40 per serve ₱ 0.60
Take-out paper box container 1pack ₱ 350.00 100 per serve ₱ 3.50
TOTAL COST ₱ 31.04

Material Cost/Unit ₱ 31.04

Mark-Up Rate 60%

Selling Price ₱ 49.66

Computation of PRODUCT COST PER UNIT French Fries (Cheese)

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Potato 1kg ₱ 80.00 5 per serve ₱ 16.00
Vegetable oil 1L ₱ 175.00 16 per serve ₱ 10.94
Cheese Powder 100g ₱ 50.00 7 per serve ₱ 7.14
Take-out paper box container 1pack ₱ 350.00 100 piece ₱ 3.50
TOTAL COST ₱ 37.58

Material Cost/Unit ₱ 37.58

Mark-Up Rate 60%

Selling Price ₱ 60.13

Computation of PRODUCT COST PER UNIT Onion Rings

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Onion 1pack ₱ 120.00 10 per serve ₱ 12.00
Flour 1kg ₱ 71.00 15 per serve ₱ 4.73
Vegetable Oil 1L ₱ 175.00 16 per serve ₱ 10.94
Salt 1L ₱ 24.00 40 per serve ₱ 0.60
Take-out paper box container 1pack ₱ 350.00 100 piece ₱ 3.50
TOTAL COST ₱ 31.77

Material Cost/Unit ₱ 31.77

Mark-Up Rate 75%

58
Selling Price ₱ 55.60

Computation of PRODUCT COST PER UNIT Cheese Nachos

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Cheese 500g ₱ 95.00 7 per serve ₱ 13.57
Tortilla Chips 500g ₱ 85.00 7 per serve ₱ 12.14
Ground meat 1kg ₱ 320.00 32 per serve ₱ 10.00
Vegetable oil 1L ₱ 175.00 35 per serve ₱ 5.00
Take-out paper box container 1pack ₱ 350.00 100 piece ₱ 3.50
TOTAL COST ₱ 44.21

Material Cost/Unit ₱ 44.21

Mark-Up Rate 70%

Selling Price ₱ 75.16

Computation of PRODUCT COST PER UNIT Cheese Sticks

Material Unit Price per Unit Quantity Produced Unit of Quantity Produced Price Per Serving
Cheese 500g ₱ 95.00 10 per serve ₱ 9.50
Lumpia Wrapper piece ₱ 54.00 50 per serve ₱ 1.08
Vegetable Oil 1gallon ₱ 175.00 18 per serve ₱ 9.72
Take-out paper box container 1pack ₱ 350.00 100 piece ₱ 3.50
TOTAL COST ₱ 23.80

Material Cost/Unit ₱ 23.80

Mark-Up Rate 90%

Selling Price ₱ 45.22

b. Projected Balance Sheet

c. Projected Income Statement

d. Projected Cash Flow Statement

e. Break-even analysis

f. Sources and applications of funds.

XII. Appendix (contains backup material)

a. Owner’s Resume

59
b. Letters of reference

c. Letter of Intent

d. Market research data

e. Leases or contracts

f. Price lists from suppliers

g. Contracts with suppliers

This form is significant in the business industry as it is the form that

evaluates the service provided by the suppliers. In evaluating the suppliers, it helps
to reduce the business risk. This form is the way to inform the suppliers of the
performance that they need to improve and focus on. Also, be sure that the supplier
is reliable. This form consists of the date it was evaluated, the name of the person
who prepared the form, the evaluation number, and the name of the business where
the materials were supplied. It also contains the supplier's information, such as the
name of the supplier, the address, the date they established their shop, and the most
important thing is their BIR permit number and the type of business they operate.
After that, the main part of the evaluation form will be answered by the reviewer. It
consists of performance, and it will be rated according to the service suppliers
provide. The choice answers are ordinals that are arranged from highest to lowest.
Performance is defined as whether the supplier delivers the materials on time, is
responsible and knows their work well, has good product quality, the materials are in
good condition, has good pricing if their materials are reasonably priced, has good
communication with the business supplied, is willing to replace damage they cause,
and finally, gives consideration if the suppliers are kind and thoughtful. The last part
of the form is the reviewer’s and manager’s signatures and the date they sign it as
proof that they approved of what was written on the evaluation form. This is the
information that needs to be filled in when evaluating the suppliers for the business.

h. Contracts with customers/clients

i. Brochures/pictures of the products and materials

60
j. Registration of business/forms

61
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