For Hardbound Calma Finalll

CHICKEN CARROTATO ROLL
A Feasibility Study
Presented to the Faculty of
College of Business and Accountancy
University of Cebu Lapu-Lapu and Mandaue
In Partial Fulfillment
of the Requirements for the Degree of
Bachelor of Science in Business Administration

Major in Marketing Management
by:
Augusto, Riza P.
Cabahug, Jay M.
Calma, Nicole D.
Beduya, Darlene Kaye P.
Bontilao, Charity Fyne
APRIL 2023
ACKNOWLEDGEMENT
The completion of this Feasibility Study has been made possible by the
unwavering support and guidance that we received from many people whose
name may not all be enumerated. However, we would like to express our
deepest thanks to the following people:
First and Foremost, we would give our sincerest gratitude to the

ALMIGHTY GOD in securing our safety and providing the necessary resources
that helped us with the accomplishment of the study.
We would like to express thanks to our Feasibility Adviser Mr. Jhun L.

Veril, Jr. CMITAP, MBA, for his support and who greatly shared his
knowledge, suggestions, and recommendations for the improvement of the
study. We would also like to give our sincerest appreciation to Dr. Lucilito A.
Atillo, DBA, CPA, for imparting their ideas and recommend ations for the
betterment of our study. Among them, we would also like to show our deepest
gratitude and appreciation to our Feasibility Instructor Dr. Marlon F.
Montecillo, PhD., Ed.D., who’s behind the success of the study, for sharing
his knowledge, brilliant ideas, diligence and for rendering his time to help with
the financial statements and necessary works in the study.
And to our parents, who serve as our inspiration, giving their

unconditional support and sharing their wisdom to push us beyond our limits.
Thank you for giving the financial and moral support that we need to accomplish
the study.
Lastly, we would like to give thanks and recognition to our friends,

colleagues, and mentors for the guidance and assistance.
SATISFOOD Team
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TABLE OF CONTENTS
TITLE
Title Page
Approval Sheet
Acknowledgment i
Table Of Contents ii
List of Tables v
List of Figures vii
CHAPTER
I INTRODUCTION 1
PROJECT SUMMARY 2
A. Name of the Enterprise 2
B. Location 4
C. Definition of the Project 4
D. Project’s Long-Range Objectives 5
E. Feasibility Criteria 6
F. Highlights of the Project 6
1. History 6
2. Project Time frame & Status 7
3. Nature of the Industry 8
4. Mode of Financing 9
5. Investment Cost 10
G. Major Assumptions and Summary of Findings & Conclusions 11
1. Market Feasibility 11
2. Technical Feasibility 12
3. Financial Feasibility 12
4. Socio-Economic Feasibility 13
5. Management Feasibility 13
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II MARKET STUDY 14
Place 14
Target Market 14
Product Description 16
Price 16
Promotion 17
Marketing Organization 18
III TECHNICAL FEASIBILITY 19

A. Products / Services 19
B. Production Process 20
C. Shop Size and Service Schedule 22
D. Store Facilities and Equipment 23
E. Business Location 24
F. Business Layout 24
G. Building and Facilities 25
H. Raw Materials and Supplies 25
I. Utilities 26
J. Waste Disposal 26
K. Cost of the Product 29
L. Labor Requirements 28
IV FINANCIAL FEASIBILITY 30
1. Major Assumptions 30
2. Total Projected Cost 31
3. Sources of Financing 31
4. Projected Financial Statements 32
5. Financial Analysis 47
iii
V SOCIO-ECONOMIC STUDY 48
VI MANAGEMENT STUDY 49
APPENDIX 53
Curriculum Vitae 53
iv
LIST OF TABLES
TABLE DESCRIPTION PAGE NO.

1 Business Start Up Cost 11
2 Cost of Product 28
3 Total Project Cost 31
4 Projected Income Statement 33
5 Changes in Partner’s Equity 34
6 Projected Balance Sheet 35
7 Statement of Cash Flows 35
8 Break-Even Analysis 36
9 Financial Ratios 36
10 Manufacturing Cost 37
11 Total Unit Cost and Unit Selling Price 38
12 Sales Forecast and Production Schedule 38
13 Total Annual Production Cost 39
14 Statement of Goods Produced and Sold 40
15 Administrative and Selling Expenses 40
16 Rent, Electricity and Internet Expenses 41
17 Depreciation Schedule 42
18 Office Supplies Expenses 42
19 Advertising Expense 43
20 Production Tools 43
21 Production Equipment 43
22 Furniture and Fixture 43
23 Other Supplies 44
24 Permits and Licenses 44
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25 Gasoline Expense 44
26 Office Equipment 44
27 Salaries and Wages 45
28 Salaries Expense 46
29 Non-Current Assets 46
30 Spoilage Expense 46
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LIST OF FIGURES
FIGURE DESCRIPTION PAGE
1 Company Logo 2
2 Business Locatio 4
3 Target Market 15
4 Chicken Carrotato Process 20
5 Making of the Ala King Sauce 21
6 Gantt Chart 22
7 Store Facilities & Equipment 23
8 Business Floor Plan 24
9 Business Floor Plan 25
10 Organizational Chart 50
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CHAPTER I
INTRODUCTION
In a highly competitive market, businesses must carefully consider their

strategies, innovations, and organizational structure in order to succeed. For new
businesses seeking to establish themselves in the market, careful planning and
analysis are critical. A well-thought-out plan helps to guide a company toward
achieving its goals and measuring its success over the long term.
Given the intense competition in the market, the business recognizes the
importance of planning and implementing effective strategies to achieve their
goals. By carefully considering their objectives, customer needs, and market
conditions, they hope to establish a strong foothold in the market and build a
successful and sustainable business over the long term.
Food plays a critical role in our lives by providing the essential nutrients and
energy needed for growth and development. It is like a fuel that keeps us alive
and a burning engine that keeps us functioning. Whether in the form of a meal or
a snack, food is a vital aspect of our daily lives that we cannot live without.
A nutritious food item can be both satisfying and comforting, providing us

with the necessary sustenance to get through stressful situations. When it comes
to snacks, convenience and portability are crucial factors, allowing for them to
carry them with us wherever we go.
In line with this, the business has introduced its main product, the "Chicken
Carrot Roll," a nutritious and wholesome snack made from a mix of chicken, carrot,
and potato. Rolled and deep-fried to perfection, this snack is not only convenient
but also provides the essential nutrients needed to keep customers satisfied and
energized throughout the day. It is a product that the business has taken great
care in developing, ensuring that its customers receive only the best.
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PROJECT SUMMARY
A. Name of the Enterprise
The name "Satisfood" has been chosen by the proponents as the official
business name, with the primary objective of satisfying customers and providing
them with comfort and convenience. The proponents have carefully selected this
name because they believe that it is a highly effective name for their business.
One of the reasons for this is its familiarity and ease of recall, making it easier for
customers to remember and find their way back to the business.
In addition to the clever wordplay, the name "Satisfood" also has a simple yet
catchy ring to it that makes it stand out from other business names. This, coupled
with the fact that it is easy to pronounce and remember, makes it an excellent
choice for the business.
Overall, the proponents of the business believe that the name "Satisfood"
perfectly captures the essence of what they aim to achieve – customer satisfaction
through high-quality, delicious food and excellent service, all while providing
customers with comfort and ease.
Figure 1. Company Logo
The company’s logo features a chicken inside the circle. To begin with, the
yellow circle is a warm and happy color that creates a sense of cheerfulness and
playfulness. Psychologically, it is optimistic, uplifting, and illuminating, brightening
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people's spirits. The word Satisfood is the company’s name, which is a clever play
on words that combines the words "satisfy" and "food," which perfectly
encapsulates the main objective of the business. The chicken depicts the potato,
carrot, and chicken, which are the main ingredients. The wattles, comb, and main
tail of the logo are three of the external parts of the chicken that symbolize them.
The shank, toe, and beak represent the carrot, while the body of the chicken
depicts the potato, and lastly, the eye (Empowering Young Entrepreneur)
represents us, the owner of the business.
B. Vision, Mission, Goals, and Objectives
VISION
Envisions to be one of the best sellers with our new and unique version of the
Chicken Roll that will surely satisfy the wants of the customers. To deliver great
quality, service, value, and cleanliness to every client so they are completely
delighted and return to purchase our delicious Chicken Carrotato.
MISSION
• To introduce and share the taste of the new version of Chicken Roll.
• To prepare Chicken Carrotato in a clean and healthy environment
• To offer low-cost food, attracting customers with the innovative Chicken
Roll.
GOALS
• Serve new and healthier food at an affordable rate.

• Optimize sales and expand business operations.
• Leave a lasting impression of customer satisfaction.
OBJECTIVES
• To provide an innovative dessert by introducing a new version of Chicken

Roll at a favorable price.
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• To earn a reasonable return on investment.
• To achieve outstanding customer reviews through exemplary service.
C. Location
Chicken Carrotato roll business will be situated at 3908 Opon-Airport-Sangi Road

Lapu-Lapu City. This is just our production office, and we will only distribute our
product at Mepza 1, Taiyo Yuden, where the captive market is the employees of
the said company. The proponents chose this location because it has an estimated
22,312 employees.
3908 Opon-Airport-Sangi Road Lapu - Lapu1
Figure 2. Business Location
D. Definition of the Project
The primary ingredients in Chicken Carrotato Rolls are chicken, carrot, and
potato. Carrotato is a combination of the words "carrot" and "potato." Due to its
versatility, Chicken Carrotato Roll is a great option for everyone. You can use it for
both snacks and meals. You can get nutrition from eating chicken carrotato
products because carrots and potatoes are high in calories, protein, and other
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nutrients. We are certain that our product is the best in the snack and food
businesses.
The greatest and right medicine to have an ulcer is to eat. Knowing that a
healthy society is a productive society, it is critical to safeguard the world’s most
valuable natural resource, which is we, the people. A society’s greatest natural
resources are its people, and its success is determined by how they are nurtured
and cared for. On the other hand, as the world’s population grows, so does the
demand for food, so Chicken Carrotato Roll can meet that demand while also
providing nutrients and a variety of healthy benefits.
The proponents agreed to have a business that is suitable for everyone. The
business aims to provide a quality product that is essential to the customer. The
business is intended to promote the significance of eating innovative products.
Chicken Carrotato Roll isn't only a way for us to make money. However, we also
wanted to place a high priority on our consumers' health, particularly the
nutritional benefits that our product may provide.
E. Project Long Range Objectives
In the next five years, Chicken Carrotato Rolls will be recognized in the
market as one of the remarkably tasty and healthy snacks not just in Cebu but
throughout the country. The company will embrace sustainability and social
responsibility by implementing environmentally friendly practices such as reducing
food waste, sourcing ingredients from local farmers and also providing jobs to local
communities. The company also ensures affordable and accessible access to
healthy and nutritious food products that meet the changing and diverse consumer
demands and preferences from different regions and cultures. Another goal is to
improve customer satisfaction by 25% in the next five years by enhancing product
quality and strengthening customer relationship. The ultimate goal is to increase
market share by 25% over the next five years and to expand the business to other
regions or countries over the next decade.
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F. Feasibility Criteria
The following are the criteria to attain Chicken Carrotato Rolls business success:
The first one is profitability; the company should ensure enough capital to
start a business. Since Chicken Carrotato Rolls is new in the market, the estimated
initial investment will cost up to Php 225,000 in order to expand the operation.
The business will look for business partners and build relationships with them in
order to create new opportunities leading to business growth. The company will
practice proper financial management so that it can ensure enough money for
expenses, invest in growth opportunities and enjoy long-term sustainability.
Brand awareness is also a great factor in the success of the business.

Therefore, comprehensive marketing and advertising campaign are needed. The
business will first introduce the products in the small market for brand recognition
and this will serve as the basis for getting the customer’s perception and
satisfaction. The company should ensure the quality of the products to retain
happy customers, as a result, they will also provide free advertising in the form of
positive reviews and recommendations.
The business world is constantly changing. Thus, the company must adapt
to new trends and evolving customer needs to remain competitive. Being
adaptable is one of the critical criteria for business success.
G. Highlights of the Project
1. History
The proponents primarily seek a location and observe the market demands.
Initially, the business came up with the product name, “Chicken Carrotato”, which
aims to provide a double-purpose dish, that can be both eaten as a snack and/or
a side dish, at the same time has eased in consumption. Significantly, the business
will remain flexible and products may be modified with respect to the location, and
market demand.
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Relatively, the proponents were asked to submit a feasibility study for their
final requirements, thus, proposing a business that they thought was profitable,
distinct, and suits the target market.
2. Project Timeframe and Status
2.1 Project Planning
The enterprise's overall goal is to become a well-known business that delivers

nutritious and delicious cuisine. Planning will be the first activity completed by
management. Obtaining useful databases and advice from acquaintances who
manage a food stall, keeping track of the project's timeline, tracking all necessary
resources, analyzing the budget and costs, testing product quality, and assessing
the company's risk. Evaluate and design risk-mitigation methods. As part of the
plan, the team will continue to investigate the business.
2.2 Permit and Licenses
Permits and licenses are legally required while establishing and running a
business. They are required to guarantee that firms follow the rules. Furthermore,
the business will be registered with the Securities and Exchange Commission (SEC)
as a Partnership. At the same time, a Barangay Clearance, Social Security System
(SSS), and a permit from the Mayor's Office will be obtained and will be registered
with the Bureau of Internal Revenue (BIR). It is scheduled to be completed after
thirty (30) days. The proposed business name will be filed for approval by the
proponents to the SEC on July 22, 2023, with a response anticipated within a week
or two, then the Mayor, SSS, and BIR regulations will be followed, and anticipated
to conclude not later thanAugust 8, 2023.
2.3 Acquisition and Installation of Equipment, Furniture, Fixtures,

and Supplies
The preparation of the business space, assurance that the area has an
appropriate airflow and that the electrical outlets and wiring are in working order,
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and determining the equipment, supplies, furniture, and fixtures needed for the
business shall be run through and expected to be completed before August 27,
2023.
2.4 Recruitment, Hiring, and Training
Staffing, as one of the management roles, will go through a sequence of

choices in order to have the finest individuals working in the firm in terms of skill.
In addition, training is also part of the agenda. It is estimated to last for a week
and expected to be sufficient enough to acquire the essential parts of the training.
2.5 Promotion
It's critical to strike a balance between providing valuable discounts to clients

and remaining profitable for your company. Therefore, on the opening day, the
first sixty customers (60) will receive a 15% discount, this shall instill a feeling of
urgency in clients and push them to take advantage of the offer. Additionally, there
will be an official Facebook Page and Instagram where posters and advertising
films will be placed to inform the public about the business and to assist their
inquiries, as the company will also use the web platforms to acquire new prospects
and expand its customer base.
2.6 Normal Operation
It takes months to complete everything from planning to equipment purchase

and installation to hiring and selecting people. The business is set to be blessed
and launched on August 28, 2023, which is also the date when it will formally
welcome walk-in and online consumers.
3. Nature of Industry
Chicken Carrotato is a promising start-up venture that is committed to

providing its customers with a range of healthy and nutritious food choices that
cater to the evolving and diverse preferences of consumers.
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With the fast-paced lifestyle that many people lead today, finding the time to
prepare and eat healthy meals can be a challenge. Chicken Carrotato aims to fill
this gap by providing customers with easy access to a variety of nutritious food
options that can be enjoyed on the go or in the comfort of their own homes.
Whether customers are looking for a quick snack, a complete meal, or a refreshing
beverage, Chicken Carrotato has something to offer.
The fundamental objective of this business is to establish and maintain a loyal

customer base by delivering high-quality, delectable cuisine and exceptional
service in a comfortable and hassle-free environment, as well as to achieve
customer satisfaction, and aim to be consistently meeting and exceeding the
expectations of our patrons. We recognize that providing excellent food and
service is paramount to achieving this objective, and we will make every effort to
ensure that our customers receive nothing less than the best.
The company has chosen to set up its operations on Opon Airport Sangi Road
Rd., a location that is strategically situated in a bustling area that is easily
accessible to its target market. This move is expected to give the company a
competitive advantage by providing customers with easy access to its products
and services.
To achieve its goal of becoming a leading provider of healthy and nutritious

food options, Chicken Carrotato is committed to providing high-quality products,
exceptional customer service, and competitive pricing. The company also plans to
leverage social media and other marketing channels to build brand awareness and
attract new customers. By doing so, Chicken Carrotato is confident that it can
establish a loyal customer base and achieve long-term success.
4. Mode of Financing
To finance the proposed business, the five partners have collectively agreed
to provide an initial capital of PHP225, 000 wherein the proponents will contribute
PHP45, 000 to the capital in order to achieve an equal stake in the company. This
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not only ensures fairness and equity among the partners but also promotes a sense
of shared responsibility and accountability in the business.
The partners of the business have reached a mutual agreement to refrain

from taking out loans from any loan providers or financial firms, therefore allowing
the business to operate with a lower financial burden, enabling the partners to
focus on generating profits and building the business.
Furthermore, by retaining full ownership of the business, the partners can

make strategic decisions that are in the best interest of the company without the
influence of external shareholders. They can also maintain the company's values
and mission, without external pressure or influence.
5. Investment Cost
Our business operates as a food industry, and as such, we recognize the

importance of ensuring that our primary resources are adequately addressed.
While our company is not considered a large business, we believe that our target
market is one of our most valuable assets. Therefore, we aim to capitalize on it by
allocating the appropriate amount of funds from each proponent's contribution.
Therefore, consider the projected investment cost for the project to be

operational with an estimated cost of PHP 225,000 to cover the necessary
expenses.
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Table 1
Business Start-Up Cost
Total Project Cost
Particulars Amount Total
PRE-OPERATING COSTS
Permits and Licenses ₱ 9,080.00
Prepaid Rents (3mos) ₱ 12,000.00
Utilities Expense ₱ 3,129.00
Advertising Expenses ₱ 4,700.00 ₱ 28,909.00
FIXED ASSETS
Production Tools ₱ 3,500.00
Furnitures & Fixtures ₱ 16,987.00
Delivery Vehicle
Office Supplies ₱ 1,015.00
Office Equipments ₱ 5,805.00
Other Supplies ₱ 4,432.00 ₱ 31,739.00
WORKING CAPITAL
Supplies ₱ 30,000.00
Production Equipments ₱ 33,799.00
Salary and Wages ₱ 66,560.00
Contigent Fund ₱ 33,993.00 ₱ 164,352.00
TOTAL ₱ 225,000.00
G. Major Assumptions and Summary of Findings and Conclusions

1. Market Feasibility
A market feasibility study will determine the progress of the proposed product
once it is launched in the competitive market. It helps to determine the competition
and development in the market to evaluate the product. Effective customer
promotional strategies are also shown, along with the construction of product
packaging. At this point, we can determine whether a product will be profitable
and thrive in the market.
The Chicken Carotato Roll is a new and innovative product can assist in fulfilling
a person's hunger while also satisfying customers' desires. The Chicken Carotato
Roll business is located 3908 Opon-Airport-Sangi Road Lapu-Lapu City. The chosen
site has many students, workers, and a number of residents, and by-passers. It is
the right location for the business since the target individuals are prospective
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students. Everyone can afford to buy the chicken carotato roll because it is a
product that is undoubtedly affordable. A product that will be convenient for them
to buy and take wherever they go. The roll's vegetables make the product
nutritious, which will significantly improve the customers' lifestyles. Even though
this product is new to the market, it will reassure customers that it is valuable. We
can win our customers' trust and steadfast support for our business by offering
high-quality products that people enjoy.
2. Technical Feasibility
To produce products of high quality, the Chicken Carotato Roll needs suitable
raw materials, but it also utilizes reasonably priced machinery and technology. The
business has facilities, equipment that is simple to use, and, most importantly,
employees who will contribute to the success of the expanding industry. There will
be a designated individual to take charge in each location. They are responsible
for handling and overseeing all of the area's operations. All personnel will
participate in training to increase productivity and familiarize themselves with the
duties of the business. With it, it is possible to produce and preserve an excellent
good, which promotes the growth of the business.
3. Financial Feasibility
The Chicken Carrot Roll is a new business venture that requires equipment to
improve its production capabilities. The initial capital investment is valued at PHP
225,000 and is expected to be recouped in less than two years. The product has
the potential to generate substantial profits, as it can produce an average of 1,
000 units per day.
Moreover, the profitability of the business can also be attributed to its potential
for growth. As the business expands, it can tap into new markets, increase
production, and explore new avenues for growth. This will result in increased
revenue and profits for the business, ensuring long-term profitability.
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4. Socio-Economic Feasibility
The business intends to make a profit to continue operating and foresees a

return on investment. Moreover, we also consider the product and operations'
impact on the socioeconomic environment. It allows the economy to grow
resourcefully. The business will also enhance the services in the community by
providing employment that will assist people in having a certain standard of living.
This will be an excellent opportunity for unemployed people to have work. In
addition to generating revenue for the government, this business will also pay
taxes, which will benefit the local communities and the overall economy. The
Chicken Carotato Roll packaging helps people in many ways while being kind to
the environment and the community. A person's health can benefit from the
product itself by getting nourishment on their own.
5. Management Feasibility
Successful business creation involves practical managerial skills. The Chicken

Carotato Roll will be run by five people, with each partner contributing ideas for
the business expansion. To increase the effectiveness of the business, each
partner has a particular position and responsible for the assign operation. The
manager of The Chicken Carotato Roll will be in charge of monitoring and reporting
on the growth of the business as well as the productivity of employees. It will also
have a Financial Assistant who will handle the daily transactions and help
consumers check out in-store. The Chicken Carotato Roll will also have three
production worker; they are the ones who will perform and serve the products to
the customers. To boost efficiency and be successful in the market, they will be
able to coordinate all of the management team's responsibilities.
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CHAPTER II
MARKET STUDY
PLACE
Satisfood, a new business venture, has chosen 3908 Opon-Airport-Sangi Road

in Lapu-Lapu City as our production office. The proprietors have carefully selected
this site for its accessibility and convenient location for potential customers. One
of the primary reasons for choosing this location it is easy distributed to the target
market.
Additionally, the nature of our business is being a supplier to Taiyo Yuden,
which is favorable to the employees who work at the said company. These
individuals can easily buy the product with less hassle, and it can be dual-purpose
food for them.
Furthermore, the location of Satisfood is easily accessible to people who work
on the said company. The strategic location of the business will not only attract
customers but also make it easier for people to purchase the product.
Overall, targeting the business workplaces is a good option for workers. It will
be convenient for them to grab a meal or snack from the store, especially during
busy days. The proprietors hope that by choosing this location, business will thrive
and serve the needs of the community.
TARGET MARKET
The Chicken Carrotato Roll is a cutting-edge product that will satisfy the
stomach's appetite in all sorts of individuals. It is a particular product that will be
marketed in the area to pique customers' interest in the chicken-carrot roll. When
it involves eating food, no one can resist. For instance, food with nutrients like
carrots, potatoes, and chicken could be a nutritious snack for individuals. This
convenient but delicious product will satisfy and be appreciated by people of all
ages. We could recognize our customers and foresee their preferences by
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segmenting the market to understand their wants and purchase motivations
better. The intended business is in an ideal location because we simply distribute
our product at Mepza 1, Taiyo Yuden, as our captured market. The proponent
believes this is sufficient to attract customers in order for them to enjoy the product
and experience the classic taste of a Chicken Carrotato Roll. This product will be
convenient food to the customers and will surely enjoy these delectable treats.
Captured Estimated Potential Rate Estimated

Market population of the target size
estimated
population
Mepza 1 Taiyo 22, 312 (as of 5% 22, 312 x 0.05=
Yuden March 31, 2022) 1, 116
Figure 3. Target Market
As shown in Table 4, based on the captured market of an estimated 5% of

the entire population of 22,312 as of March 31, 2022, these are the potential target
markets who can purchase the Chicken Carrotato Roll. The result has an overall
potential market of 1,116, but we are just estimating to produce 1,000 products
to be delivered on the Taiyo Yuden. In the area where the store will be located,
the segmented population's expectations are shown in the figure for purchasing
Chicken Carrotato. This product will be convenient food for the workers, who will
surely enjoy these delectable treats that can be eaten on the go. Since the
products are for everyone, the best thing for the business's growth is to look at
the supply and demand of the buyers to sustain the needs and have a successful
business.
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PRODUCT DESCRIPTION
The primary focus of the business is to provide its customers with a

nutritious product. This is achieved through the introduction of their main product,
the "Chicken Carrot Roll." This unique product is made by combining chicken,
carrot, and potato, which are then rolled and deep-fried to create a delicious and
healthy snack.
A chicken mixed with carrots and potato which give beneficial to health
provides the customers with a high-quality, delicious food that leaves them feeling
satisfied, the business hopes to build a strong reputation and attract repeat
customers, at the same time a wholesome food, good for meal or in snack time.
In process of making the product, all tools used are in deep cleaned and
adequately sanitized to make sure the safeness of customers. First, is to cut the
chicken, carrots, potato and blend it altogether, then add seasonings. Add some
flour to the mixture and form it. Roll the formed mixture into the flour, and dip it
into the egg, afterwards roll it once again to the breadcrumbs. Deep fry it on a low
heat pan, wait until its golden brown.
PRICE
The business owners of the company have taken a thorough approach in

deciding the pricing scheme for their products. They have taken into consideration
various aspects of the production process, including the manufacturing and
distribution costs, and have employed the Cost-Plus Pricing method to come up
with an optimal price point.
The Cost-Plus Pricing approach considers all the costs involved in producing
and selling the product, including direct costs like raw materials, labor, and
manufacturing expenses, as well as indirect costs like overheads, marketing
expenses, and other associated costs. Once these costs have been calculated, a
markup percentage is added to the total cost to arrive at the final selling price.
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By adopting a thorough pricing strategy, businessowners are able to maintain
the quality of their products while ensuring that they remain profitable in the long
run. Additionally, customers can rest assured that they are paying a fair price for
the products, which have been priced based on the actual costs associated with
producing and selling them.
PROMOTION & MARKETING PROGRAM
Creating awareness is essential to business to be known and helps business to

reach its goal and objectives. Social Media been a digital ground to everyone that
stays us connected in wide coverage of area. It is the most effective way in
marketing. It's critical to strike a balance between providing valuable discounts to
clients and remaining profitable for your company.
Before the operation of business starts, the firm keeps posting updates to their
promos and products through posting. Avail the boosting of Facebook to reach
larger market capacity. Posting with creativity that appeals to and captivates one's
heart and the desire of potential customers. Also, online transaction is entertained,
delivery fee shouldered by customer. A streamer will be installed outside the store
and leaflets will be distributed at Terminal in Sangi, Lapu-lapu City.
On the opening day, the first sixty customers (60) will receive a 15% discount,
this shall instill a feeling of urgency in clients and push them to take advantage of
the offer. Additionally, there will be an official Facebook Page and Instagram where
posters and advertising films will be placed to inform the public about the business
and to assist their inquiries, as the company will also use the web platforms to
acquire new prospects and expand its customer base. Significantly, the product
packaging will also serve as a way of promotion for it shall contain essential details
of the brand.
Discounts. This promotion will be available for a limited time and during the
special occasion which shall be determined and further announced.
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MARKETING ORGANIZATION
Satisfood is a newly established business that has opted for a partnership

structure in its operations. The partnership consists of five members, each
assigned to specific roles within the business. The store manager, who oversees
the entire operation, is responsible for providing guidance and direction to the
team, as well as ensuring that the business meets its customers' needs and
expectations.
The finance officer/cashier is responsible for managing the cash inflows and
outflows of the business, which includes handling payments and preparing
financial accounts. This individual plays a critical role in ensuring that the business
remains financially stable and operates efficiently.
Lastly, the three production workers are responsible for the creation and
production of the product. Their role is crucial in ensuring that the business delivers
high-quality products that meet customer demands.
With this organizational structure, the business is confident in its ability to

operate effectively and efficiently. Each team member plays a critical role in the
business's success, and the company is poised to deliver quality products that meet
customer expectations.
18
CHAPTER III
TECHNICAL FEASIBILITY
A. PRODUCTS / SERVICES
The "Chicken Carrotato Roll" food aims to pique consumers' interest. Owing to
product innovation, the chicken carrotato roll is made up of healthy ingredients
that will promote an individual's healthy lifestyle. Giving customers various healthy
and reasonably priced products will help reduce community starvation. The
product will guarantee a high-quality product in environmentally safe stores for
everyone to achieve customer satisfaction. In addition to being a replacement for
a meal, because it can quickly fill customers, the goods and services will be
provided to bring in additional customers. To meet the client's needs, The Chicken
Carrotato Roll will build an excellent reputation in the food industry by offering
excellent services, delicious products, and well-trained personnel. Also, this
business will expand and become successful, increasing its sustainability in the
market.
19
B. PRODUCTION PROCESS
Figure 4. Chicken Carrotato Roll Process
20
Step 1. Prepare the Ingredients needed
Step 2. Heat the pan and add the butter to it
Step 3. Stir and add the carrots to the mixture
Step 4. Add water and flour and stir for 2

minutes
Step 5. Put the all-purpose cream
Step 6. Then add the seasonings such as

chicken cubes, salt, pepper
Step 7.Stir it for 3 minutes
Step 8.Finish product of Ala king sauce
Figure 5. Making of the Ala King Sauce
21
Figure 6
GANTT CHART
PRODUCT PROCESS PROCESS TIME DURATION

(In Minutes)
Chicken Carrotato Roll

1. Before making the chicken
carrotato, prepare the ingredients 5
and equipment.
2. Peeling and slicing the carrots,
potatoes, and chicken into smaller 5
parts
3. Blending the ingredients together 5
4. Formed the mixture and dipped it

into the flour, egg, and bread crumbs 10
5. Fry the chicken carrotato roll. 5
Making the Ala King Sauce

6. Preparing all the ingredients and 2
equipment for the Ala King Sauce
7. Melting the butter 2
8. Stirring the flour and all-purpose 5
cream until it is sticky
C. SHOP SIZE AND SERVICE SCHEDULE
The business will have a total area of 25 meter squared, and be designed to
provide ample space for all the necessary areas.
The proponents believe that it's important to maintain consistent operating

hours to provide a reliable service to target customers. As such, our shop will be
open for nine hours a day, six days a week, from Monday to Saturday. The working
hours will commence at 8 am and end at 5 pm. We recognize that this schedule
22
may require some flexibility to meet the needs of our customers, and we are
committed to providing excellent service whenever possible.
D. STORE FACILITIES & EQUIPMENT
REFRIGERATOR FRYER CEILING FAN
KNIFE TONG CHOPPING BOARD
SQUEEZE SAUCE FOOD WARMER DISPLAY WEIGHING SCALE

BOTTLE
STRAINER FOOD TRAY MIXING BOWL
FOOD PROCESSOR PAN KITCHEN UTENSILS
Figure 7.Store Facilities & Equipment
23
E. BUSINESS LOCATION
The enterprise will be situated nearest to its consumers at 3908 Opon-Airport-

Sangi Road Lapu - Lapu City.
3908 Opon-Airport-Sangi Road Lapu - Lapu2
Figure 2. Business Location

F. BUSINESS LAYOUT
Figure 8. Business Floor Plan

The industrial space will optimize its 25 sqm and improve its overall functionality to
accommodate various sections that are essential for its daily operations
24
G. BUILDING & FACILITIES
The capacity and occupied space are each 5 meters by 5 meters. The
establishment offers a good and comfortable place for employees. The ambiance,
atmosphere, cleanliness, and appropriate attire for kitchen staff members, such as
a hairnet, mask, and apron. The production process, tools, and equipment have
enough space with trash bin for waste disposal and a comfort room both for staff
and customers. The place is good for the production process and has a little space
for dine-in customers and for waiting customers.
H. RAW MATERIALS AND SUPPLY
The Chicken Carrotato roll is composed of nine primary ingredients,

specifically Chicken, carrots, potatoes, cheese, salt, pepper, flour, egg, and
breadcrumbs.
CHICKEN CARROTS POTATOES CHEESE
SALT & FLOUR EGG BREADCRUMBS

PEPPER
Figure 9. Ingredients in Making Chicken Carrotato Roll
25
I. UTILITIES
The store's efficient operation is made possible by its utilities, which comprise
electricity, water, and telephone services. All equipment, encompassing lighting,
stand fans, and refrigerators, is in proper working order. Electricity is supplied by
Mactan Electric Company (MECO), while a phone is provided for easy
communication with customers and suppliers.
J. WASTE DISPOSAL
The proponents plan to appropriately ensure that the business is compliant

with local regulations and that the waste is disposed in an environmentally friendly
way. The business will ensure that any garbage created on their premises is
disposed of promptly and correctly. Consequently, the store deems it necessary to
have a member dedicated to disposal in various areas, including the production,
office, display, and exterior sectors. To safeguard the workers' health and well-
being and maintain a clean and safe working environment, trash segregation is
highly recommended.
Generally, the business’s approach would prioritize reducing waste and

increasing recycling whenever possible. This would implement a recycling program
to separate paper, plastic, glass, and metal from other waste. The business would
also consider composting any organic waste generated by the business.
If the waste generated cannot be recycled or composted, then the

business would ensure proper disposal in accordance with local regulations. This
could include contracting with a waste management company for regular waste
collection or ensuring that hazardous waste is disposed of through a specialized
service. Overall, the priority would be to minimize the amount of waste generated
26
and ensure that any waste generated is disposed of responsibly and in compliance
with all relevant laws and regulations.
The company will create a waste disposal plan so that it can dispose waste
materials safely and reduce the environmental impact. The company will also
ensure that wastes are being disposed correctly from day one of the business's
operation. As a result, the customers will know that we care about the safety and
well-being of our local community.
27
K. COST OF PRODUCT
COSTING FOR CHICKEN CARROTATO ROLL
DIRECT MATERIALS
Price Input COST TOTAL
DIRECT MATERIALS
Chicken Meat Php 200 per kilo 1 ₱ 200.00
Carrots (3 pieces) Php 70 per kilo 1/2 ₱ 35.00
Potato (3 pieces) Php 112 per kilo 2 3/10 ₱ 48.00
Cheese Php 57 1 pack ₱ 57.00
Seasonings (Magic Sarap,Salt, & Pepper) ₱ 7.00
Flour Php 44 per kilo 1 ₱ 44.00
Egg Php 8 3 pieces ₱ 24.00
Breadcrumbs Php 32 1 pack ₱ 32.00
TOTAL DIRECT MATERIALS ₱ 447.00

85 pieces ₱ 5.26
DIRECT LABOR
Daily Wage Cost ₱ 480.00
Divided by total working hours 8
Hourly Rate ₱ 60.00
Time of Production (mins) 39
Divided by 60mins 60
Then multiply by 60/hr 60 39
Divided by number of outputs (85 pieces) 85 85
TOTAL LABOR ₱ 0.5
FACTORY OVERHEAD
Variable Overhead Cost (see schedule 1C)
PHP 25.00 divided by the number of pieces in a package
Packaging
(50 pieces) 0.5
Cooking Oil 1 kilos @ Php 74/ kilo divided by 85
0.870588235
LPG Gas (11 kg cylinder) 11 kg @ Php1024/26,000 (maximum outputs)
0.039384615
1 kilo @ Php114.32/ kilo divided by 1000 pcs. (daily
Ala King Sauce
output) 0.11431
TOTAL VARIABLE OVERHEAD COST 1.5242829
Fixed Overhead Cost
Rent Expense Php 4000*.5/26/1000 (daily max output) 0.076923077

Electricity Expense Php 1530*.5/26/1000 (daily max output) 0.029423077
Water Expense Php 300*.4/26/1000 (daily max output) 0.004615385
Delivery Expense Php 50/500 (batch no.) 0.1
TOTAL FIXED OVERHEAD COST 0.2109615
Depreciation Expense
Production Tools Php 1200/3 years/312 days/1000 (daily max output) 0.003739316
LPG Tank Php 3500/5 years/312 days/1000 (daily max output) 0.000769231
Vertical Gas Frying Furnance Php 25000/10 years/312 days/1000 (daily max output) 0.008012821
Food Processor Php 7000/5 years/312 days/1000 (daily max output) 0.004487179
Induction Stove Php 600/5 years/312 days/1000 (daily max output) 0.000384615
TOTAL DEPRECIATION EXPENSE 0.0173932
TOTAL FACTORY OVERHEAD ₱ 1.75
TOTAL UNIT COST ₱ 7.47

Mark-Up Percentage 70%
Add: Mark-Up Amount ₱ 5.23
SELLING PRICE ₱ 12.70
₱ 13
Table 2. Production Cost
L. LABOR REQUIREMENTS
Satisfood, workforce planning ensures that the right number of skilled workers
are available to fulfill the necessary duties and responsibilities. The business
recognizes the significance of providing proper training to its employees to ensure
28
they have the necessary knowledge and skills to handle food, operate machinery
and tools, and provide excellent customer service. Through training programs, the
company aims to equip its employees with the necessary skills and knowledge to
fulfill their roles effectively and efficiently.
29
CHAPTER IV
FINANCIAL FEASIBILITY
Major Assumptions:
1. Satisfood will be using a fiscal year for it will commence on August 28, 2023 and will be
having 312 days per year.
2. Depreciation for furniture, fixtures, and equipment is 5 years and for factory tools is 3
years. The business will be using the straight-line method of depreciation.
3. Allocation of 50% for rental, electricity, and water will be reported as production and other
half will be allocated as administrative expenses with an expected increase of 3% per
year.
4. The direct material and factory overhead will also be reported as a cost with an expected
increase of 10% every year due to inflation, which shall secure the business.
5. The salary increases 10% for all employees’ monthly salary will be imposed starting on
the 3rd year of business operation.
6. A projected 10% increase in products sold each year is also expected as the business
grows.
7. There is a 1% spoilage which is reported as an expense.
8. The price of Chicken Carrotato Roll will be projected to have a price of P13.00, P14.00,
P15.00, P17.00, and P18.00 respectively within the 5 years of business operation.
9. Five (5) partners invested 45,000 with a total of 225,000 to start-up the business.
10. The partners decided to withdraw 20,000 on the second year of the business, which
increases in 5000 in the consecutive years for their own personal use.
30
Total Project Cost
Table 3. Total Project Cost
Total Project Cost
Particulars Amount Total
PRE-OPERATING COSTS
Permits and Licenses ₱ 9,080.00
Prepaid Rents (3mos) ₱ 12,000.00
Utilities Expense ₱ 3,129.00
Advertising Expenses ₱ 4,700.00 ₱ 28,909.00
FIXED ASSETS
Production Tools ₱ 3,500.00
Furnitures & Fixtures ₱ 16,987.00
Delivery Vehicle
Office Supplies ₱ 1,015.00
Office Equipments ₱ 5,805.00
Other Supplies ₱ 4,432.00 ₱ 31,739.00
WORKING CAPITAL
Supplies ₱ 30,000.00
Production Equipments ₱ 33,799.00
Salary and Wages ₱ 66,560.00
Contigent Fund ₱ 33,993.00 ₱ 164,352.00
TOTAL ₱ 225,000.00
Source of Financing
The entire expense of the project, which amounts to PHP 225,000.00, will
be covered by the personal savings of the project proponents. As they have
sufficient funds, they have decided to use them for starting the business instead
of taking loans or financing from external sources, which would involve paying
interest and finance charges.
31
Projected Financial Statements
The four major financial statements namely; Balance Sheet, Income
Statement, Statement of Cash Flows and Statement of Changes in Equity are
presented in succeeding pages with a projection in a next five years of operation
of the business. These statements will show the financial condition, its cash
position and the results of the operation of the business for the next five years.
Likewise, this will also show the payback period or the return of investment as well
as, the breakeven point of the business when will the business will experience no
profits and no losses. Knowing that break-even point will help the proponents to
decide whether the business projected sales on a daily basis is attainable or not,
and if it experience profit or loss.
32
Table 4. Projected Income Statement

Projected Statement of Comprehensive Income
For a Five Year Period
2024 2025 2026 2027 2028
Revenue (see schedule 4) 3,962,238.96 4,334,126.85 4,767,539.54 5,217,523.89 5,712,506.68
Less: Cost of Good Sold (see schedule 6) 2,330,728.80 2,549,486.38 2,804,435.02 3,069,131.70 3,360,298.05
Gross Profit 1,631,510.16 1,784,640.47 1,963,104.52 2,148,392.19 2,352,208.63
Less: Selling & Administrative Expenses (see schedule 8) 729,416.65 732,272.01 793,794.37 797,147.87 800,786.31
Net Income before tax 902,093.51 1,052,368.46 1,169,310.14 1,351,244.32 1,551,422.33
Income tax Expense (30%) 270,628.05 315,710.54 350,793.04 405,373.30 465,426.70
Net Income After Tax 631,465.46 736,657.92 818,517.10 945,871.02 1,085,995.63
33
Table 5. Changes in Partner’s Equity
Statement of Changes in Partners Equity
For the Year Period December 31, 2024
Augusto, R. Beduya, D. Cabahug, J. Calma, N. Bontilao, C. TOTAL

Beginning Capital 45,000 45,000 45,000 45,000 45,000 225,000
Add: Share on Profit 126,293.09 126,293.09 126,293.09 126,293.09 126,293.09 631,465.46
Total 171,293 171,293 171,293 171,293 171,293 856,465
Less: Withdrawal 0 0 0 0 0 0
Ending Capital 171,293 171,293 171,293 171,293 171,293 856,465


Beginning Capital 171,293 171,293 171,293 171,293 171,293 856,465
Add: Share on Profit 147331.5845 147331.5845 147331.5845 147331.5845 147331.5845 736657.9227
Total 318,625 318,625 318,625 318,625 318,625 1,593,123
Less: Withdrawal 20000 20000 20000 20000 20000 100000
Ending Capital 298,625 298,625 298,625 298,625 298,625 1,493,123


Beginning Capital 298,624.68 298,624.68 298,624.68 298,624.68 298,624.68 1,493,123.38
Total 462,328.10 462,328.10 462,328.10 462,328.10 462,328.10 2,311,640.48
Less: Withdrawal 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 150,000.00
Ending Capital 432,328.10 432,328.10 432,328.10 432,328.10 432,328.10 2,161,640.48


Total 621,502.30 621,502.30 621,502.30 621,502.30 621,502.30 3,107,511.50
Less: Withdrawal 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 200,000.00
Ending Capital 581,502.30 581,502.30 581,502.30 581,502.30 581,502.30 2,907,511.50


Add: Share on Profit 1,085,995.63 1,085,995.63 1,085,995.63 1,085,995.63 1,085,995.63 5,429,978.14
Total 1,667,497.93 1,667,497.93 1,667,497.93 1,667,497.93 1,667,497.93 8,337,489.64
Less: Withdrawal 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 250,000.00
Ending Capital 1,617,497.93 1,617,497.93 1,617,497.93 1,617,497.93 1,617,497.93 8,087,489.64
OWNER'S EQUITY 2024 2025 2026 2027 2028

Partner's Equity 856,465.46 1,593,123.38 2,311,640.48 3,107,511.50 8,337,489.64
Drawing 0.00 100,000.00 150,000.00 200,000.00 250,000.00
Total: 856,465.46 1,493,123.38 2,161,640.48 2,907,511.50 8,087,489.64
34
Table 6. Projected Balance Sheet
PROJECTED BALANCE SHEET
For Five Year Period
2024 2025 2026 2027 2028
ASSESTS
CURRENT ASSETS
Cash in Bank 810,040.88 1,450,450.79 2,122,661.87 2,872,211.26 3,711,842.84
Inventory 3,735.14 4,085.72 4,494.29 4,918.48 5,385.09
Prepaid Rent 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00
Total Current Assets 837,776.02 1,478,536.50 2,151,156.16 2,901,129.74 3,741,227.93
Non-Current Assets
Deffered taxes 9,080.00 9,080.00 9,080.00 9,080.00 9,080.00
Furniture & Fixtures 16,987.00 16,987.00 16,987.00 16,987.00 16,987.00
Office Equipments 5,805.00 5,805.00 5,805.00 5,805.00 5,805.00
Less: Depreciation Expense 4,102.56 8,205.12 12,307.68 16,410.24 20,512.80
Tota Non-Current Assets 27,769.44 23,666.88 19,564.32 15,461.76 11,359.20
Total Assets 865,545.46 1,502,203.38 2,170,720.48 2,916,591.50 3,752,587.13
LIABIITIES
Income tax payable 9,080.00 9,080.00 9,080.00 9,080.00 9,080.00
Total Liabilities 9,080.00 9,080.00 9,080.00 9,080.00 9,080.00
CAPITAL
Partner's Capital 225,000.00 856,465.46 1,493,123.38 2,161,640.48 2,907,511.50
Add: Net Income after tax 631,465.46 736,657.92 818,517.10 945,871.02 1,085,995.63
Partners Drawing 0.00 100,000.00 150,000.00 200,000.00 250,000.00
Total Capital 856,465.46 1,493,123.38 2,161,640.48 2,907,511.50 3,743,507.13
Total Liabilities and Capital 865,545.46 1,502,203.38 2,170,720.48 2,916,591.50 3,752,587.13
Table 7. Statement of Cash Flows

Projected Statement of Cash Flow
For Five Year Period
2024 2025 2026 2027 2028
Cash Inflows
Beg. Cash Balance - 810,040.88 1,450,450.79 2,122,661.87 2,872,211.26
Initial Capital 225,000.00 - - - -
Net Income before Tax 631,465.46 736,657.92 818,517.10 945,871.02 1,085,995.63
Depreciation (non-cash expense) 4,102.56 4,102.56 4,102.56 4,102.56 4,102.56
Total Cash Inflows 860,568.02 1,550,801.36 2,273,070.45 3,072,635.46 3,962,309.45
Cash Outflows
Purchase of Furniture & Fixtures 16,987.00
Purchase of Office Equipments 5,805.00
Prepaid Rent 24,000.00
Increase Inventories 3,735.14 350.57 408.57 424.19 466.61
Partner's Drawing 0.00 100,000.00 150,000.00 200,000.00 250,000.00
Total Cash Outflow 50,527.14 100,350.57 150,408.57 200,424.19 250,466.61
Net Cash Flow 810,040.88 1,450,450.79 2,122,661.87 2,872,211.26 3,711,842.84
35
Table 8. Break Even Analysis
2024 2025 2026 2027 2028
Unit Price 13 14 15 17 18
Fixed Cost 0.210961538 0.232057692 0.255263462 0.280789808 0.308868788
Variable Cost 1.52 1.68 1.84 2.03 2.23
Break Even = F.C / U.P -

V.C
2024 2%
13000/month or 500 units per
day
2025 2%
157,560/month or 505
units per day
2026 2%
159,120/month or 510
units per day
2027 2%
160,680/month or 515
units per day
2028 2%
162,240/month or 520
units per day
Table 9. Financial Ratios

FINANCIAL ANALYSIS
2024 2025 2026 2027 2028
Profitability Ratio
Sales /Revenue (S) ₱ 3,962,239 ₱ 4,334,127 ₱ 4,767,540 ₱ 5,217,524 ₱ 5,712,507
Gross Profit ₱ 1,631,510 ₱ 1,784,640 ₱ 1,963,105 ₱ 2,148,392 ₱ 2,352,209
Net Income (NI) ₱ 631,465 ₱ 736,658 ₱ 818,517 ₱ 945,871 ₱ 1,085,996
Total Assets (TA) ₱ 865,545 ₱ 1,502,203 ₱ 2,170,720 ₱ 2,916,592 ₱ 3,752,587
Return on Investments (NI/I.I.) 281% 327% 364% 420% 483%

(Initial Investment = 225,000)
Profit Margin (NI/S) 16% 17% 17% 18% 19%
Asset Turnover (S/TA) 458% 289% 220% 179% 152%
Return on Assets (NI/TA) 73% 49% 38% 32% 29%
36
Table 10. Manufacturing Cost
COSTING FOR CHICKEN CARROTATO ROLL
MANUFACTURING COST
Price Input 2024 2025 2026 2027 2028
Schedule 1A Direct Materials
DIRECT MATERIALS
Chicken Meat Php 200 per kilo 1 ₱ 200.00 ₱ 220.00 ₱ 242.00 ₱ 266.20 ₱ 292.82
Carrots (3 pieces) Php 70 per kilo 1/2 ₱ 35.00 ₱ 38.50 ₱ 42.35 ₱ 46.59 ₱ 51.24
Potato (3 pieces) Php 112 per kilo 2 3/10 ₱ 48.00 ₱ 52.80 ₱ 58.08 ₱ 63.89 ₱ 70.28
Cheese Php 57 1 pack ₱ 57.00 ₱ 62.70 ₱ 68.97 ₱ 75.87 ₱ 83.45
Seasonings (Magic Sarap,Salt, & Pepper) ₱ 7.00 ₱ 7.70 ₱ 8.47 ₱ 9.32 ₱ 10.25
Flour Php 44 per kilo 1 ₱ 44.00 ₱ 48.40 ₱ 53.24 ₱ 58.56 ₱ 64.42
Egg Php 8 3 pieces ₱ 24.00 ₱ 26.40 ₱ 29.04 ₱ 31.94 ₱ 35.14
Breadcrumbs Php 32 1 pack ₱ 32.00 ₱ 35.20 ₱ 38.72 ₱ 42.59 ₱ 46.85
TOTAL DIRECT MATERIALS

85 pieces 5.258824 5.784706 6.363176 6.999494 7.699444
Annual Direct Materials Cost
Schedule 1B Direct Labor

DIRECT LABOR 2024 2025 2026 2027 2028
Daily Wage Cost 480 480 528 528 528
Divided by total working hours ₱ 8.00 ₱ 8.00 ₱ 8.00 ₱ 8.00 ₱ 8.00
Hourly Rate 60 60 ₱ 66.00 66 66
Time of Production (mins) 39.00 39.00 39.00 39.00 39.00
Divided by 60mins 60 60 60 60 60
Then multiply by 60/hr 60 60.00 66.00 66.00 66.00
Divided by number of outputs (85 pieces) 85 85 85 85 85
TOTAL LABOR ₱ 0.46 ₱ 0.46 ₱ 0.50 ₱ 0.50 ₱ 0.50
Schedule 1C Factory Overhead Cost

FACTORY OVERHEAD COST
Variable Overhead Cost
COMPUTATION 2024 2025 2026 2027 2028
Packaging PHP 25.00 divided by the number of pieces in a package (50 pieces) 0.5 0.55 0.605 0.6655 0.7321
Cooking Oil 1 kilos @ Php 74/ kilo divided by 85 0.87059 0.95765 1.05341 1.1588 1.2746
LPG Gas (11 kg cylinder) 11 kg @ Php1024/26,000 (maximum outputs) 0.03938 0.04332 0.04766 0.0524 0.0577
Ala King Sauce 1 kilo @ Php114.32/ kilo divided by 1000 pcs. (daily output) 0.11431 0.12574 0.13832 0.1521 0.1674
TOTAL VARIABLE OVERHEAD COST 1.5243 1.6767 1.8444 2.029 2.232
Fixed Overhead Cost

COMPUTATION 2024 2025 2026 2027 2028
Utilities Expense
Rent Expense Php 4000*.5/26/500 (daily output) 0.07692 0.08462 0.09308 0.1024 0.1126
Electricity Expense Php 1530*.5/26/500 (daily output) 0.02942 0.03237 0.0356 0.0392 0.0431
Water Expense Php 300*.4/26/500 (daily output) 0.00462 0.00508 0.00558 0.0061 0.0068
Delivery Expense Php 50/500 (batch no.) 0.1 0.11 0.121 0.1331 0.1464
TOTAL FIXED OVERHEAD COST 0.211 0.2321 0.2553 0.281 0.309
COMPUTATION 2024 2025 2026 2027 2028

Depreciation Overhead Cost
Production Tools Php 3500/3 years/312 days/500 (daily output) 0.00374 0.00411 0.00452 0.005 0.0055
LPG Tank Php 1200/5 years/312 days/500 (daily output) 0.00077 0.00085 0.00093 0.001 0.0011
Vertical Gas Frying Furnance Php 25000/10 years/312 days/500 (daily output) 0.00801 0.00881 0.0097 0.0107 0.0117
Food Processor Php 7000/5 years/312 days/500 (daily output) 0.00449 0.00494 0.00543 0.006 0.0066
Induction Stove Php 600/5 years/312 days/500 (daily output) 0.00038 0.00042 0.00047 0.0005 0.0006
TOTAL DEPRECIATION OVERHEAD COST 0.0174 0.0191 0.021 0.023 0.025
TOTAL FACTORY OVERHEAD COST 1.7526 1.9279 2.1207 2.333 2.566
37
Table 11. Total Unit Cost and Unit Selling Pric
Schedule 2 Total Unit Cost
2024 2025 2026 2027 2028
Direct Materials 5.258824 5.7847 6.3632 6.99949 7.699

Direct Labor 0.46 0.46 0.50 0.50 0.50
Factory Overhead 1.752638 1.9279 2.1207 2.33276 2.566
Total Unit Cost 7.47028 8.171 8.989 9.837 10.8
Schedule 3 Unit Selling Price

2024 2025 2026 2027 2028
Unit Cost 7.470285 8.1714 8.9886 9.83696 10.77
Mark-up Percentage 70% 70% 70% 70% 70%
Add: Mark-up 5.2292 5.72 6.292 6.8859 7.54
Total 12.6995 13.89 15.28 16.723 18.3

Unit Selling Price ₱ 13 ₱ 14 ₱ 15 ₱ 17 ₱ 18
Table 12. Sales Forecast and Production Schedule

Schedule 4 Sales Forecast
2024 2025 2026 2027 2028
Budgeted Sales (in units) 312,000 312,000 312,000 312,000 312,000
Selling Price per unit (see schedule 3) ₱ 13 ₱ 14 ₱ 15 ₱ 17 ₱ 18
Budgeted Sales (in peso) ₱ 3,962,238.96 ₱ 4,334,126.85 ₱ 4,767,539.54 ₱ 5,217,523.89 ₱ 5,712,506.68
Distribution of Goods 2024 2025 2026 2027 2028

Taiyo Yuden (MEPZA) 1000 1000 1000 1000 1000
Total 1000 1000 1000 1000 1000
Schedule 5 Production Schedule

2024 2025 2026 2027 2028
Budgeted Sales (in units) (see schedule 4) 312,000 312,000 312,000 312,000 312,000
Add: Desired Ending Inventory 0 0 0 0 0
Goods Available for Sale 312,000 312,000 312,000 312,000 312,000
Less: Beginning Inventory 0 0 0 0 0
Number of units produced 312,000 312,000 312,000 312,000 312,000
38
Table 13. Total Annual Production Cost
Schedule 6 Total Annual Production Production Cost
2024 2025 2026 2027 2028
Direct Materials
2024 312,000 5.259 ₱ 1,640,752.94
2025 312,000 5.785 ₱ 1,804,828.24
2026 312,000 6.363 ₱ 1,985,311.06
2027 312,000 6.999 ₱ 2,183,842.16
2028 312,000 7.699 ₱ 2,402,226.38
Direct Labor
2024 312,000 0.459 ₱ 143,152.94
2025 312,000 0.459 ₱ 143,152.94
2026 312,000 0.505 ₱ 157,468.24
2027 312,000 0.505 ₱ 157,468.24
2028 312,000 0.505 ₱ 157,468.24
Factory Overhead
Variable Overhead
2024 312,000 1.524 ₱ 475,576.25
2025 312,000 1.677 ₱ 523,133.87
2026 312,000 1.844 ₱ 575,447.26
2027 312,000 2.029 ₱ 632,991.99
2028 312,000 2.232 ₱ 696,291.19
Fixed Overhead
2024 312,000 0.211 ₱ 65,820.00
2025 312,000 0.232 ₱ 72,402.00
2026 312,000 0.255 ₱ 79,642.20
2027 312,000 0.281 ₱ 87,606.42
2028 312,000 0.309 ₱ 96,367.06
Depreciation Expense
2024 312,000 0.017 ₱ 5,426.67
2025 312,000 0.019 ₱ 5,969.33
2026 312,000 0.021 ₱ 6,566.27
2027 312,000 0.023 ₱ 7,222.89
2028 312,000 0.025 ₱ 7,945.18
Total Manufacturing Cost ₱ 2,330,728.80 ₱ 2,549,486.38 ₱ 2,804,435.02 ₱ 3,069,131.70 ₱ 3,360,298.05
39
Table 14. Statement of Cost of Goods Produced and Sold
Schedule 7 Statement of Cost of Goods Produced and Sold
2024 2025 2026 2027 2028
Direct Materials Cost (see schedule 6) 1,640,752.94 1,804,828.24 1,985,311.06 2,183,842.16 2,402,226.38
Direct Labor Cost (see schedule 6) 143,152.94 143,152.94 157,468.24 157,468.24 157,468.24
Factory Overhead Cost (see schedule 6) 546,822.92 601,505.21 661,655.73 727,821.30 800,603.43
Total Production Cost 2,330,728.80 2,549,486.38 2,804,435.02 3,069,131.70 3,360,298.05
Add: Work-in-Process-Beginning 7,470.28 8,171.43 8,988.57 9,836.96
Total Cost of Products Placed in Process 2,330,728.80 2,556,956.67 2,812,606.45 3,078,120.28 3,370,135.01
Less: Work-in-Process-Ending 7,470.28 8,171.43 8,988.57 9,836.96 10,770.19
Cost of Products Produced 2,323,258.51 2,548,785.24 2,803,617.88 3,068,283.31 3,359,364.82
Add: Finished Products Beginning 3,735.14 4,085.72 4,494.29 4,918.48
Tota Cost of Products Available for Sale 2,323,258.51 2,552,520.38 2,807,703.59 3,072,777.60 3,364,283.30
Less: Finished Products Ending 3,735.14 4,085.72 4,494.29 4,918.48 5,385.09
Cost of Goods Sold ₱ 2,319,523.37 ₱ 2,548,434.66 ₱ 2,803,209.31 ₱ 3,067,859.12 ₱ 3,358,898.21
Table 15. Administrative and Selling Expense

Schedule 8 Administrative and Selling Expenses
2024 2025 2026 2027 2028
Rent Expense (see schedule 9 ) 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00
Electricity Expense (see schedule 10) 9,180.00 9,455.40 9,739.06 10,031.23 10,332.17
Water Expense (see schedule 11 ) 2,160.00 2,224.80 2,291.54 2,360.29 2,431.10
Internet Expense (see schedule 12) 9,352.80 9,633.38 9,922.39 10,220.06 10,526.66
Depreciation Expense (see schedule 13) 4,102.56 4,102.56 4,102.56 4,102.56 4,102.56
Spoilage Expense (see schedule 24) 23,307.29 25,494.86 28,044.35 30,691.32 33,602.98
Gasoline Expense (see schedule 21) 14,400.00 14,400.00 14,400.00 14,400.00 14,400.00
Advertising Expenses (see schedule 16) 4,700.00 4,747.00 4,794.47 4,842.41 4,890.84
Office and Other Supplies Expense (see schedule 15 & 20 ) 16,612.00 16,612.00 16,612.00 16,612.00 16,612.00
Production Tools (see schedule 17) 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
Other Supplies (see schedule 19) 4,432.00 4,432.00 4,432.00 4,432.00 4,432.00
Salaries and Wages (see schedule 14 B ) 613,670.00 613,670.00 671,956.00 671,956.00 671,956.00
Permits and Licenses (see schedule 21) 9,080.00 9,080.00 9,080.00 9,080.00 9,080.00
Total Administrative and Selling Expenses 729,416.65 732,272.01 793,794.37 797,147.87 800,786.31
40
Table 16. Rent, Electricity, Water and Internet Expense
Schedule 9 Rent Expense
2024 2025 2026 2027 2028
Monthly Payment 4000 4000 4000 4000 4000
Multiply to the allocated area for selling administrative of 50% 50% 50% 50% 50% 50%
Total Rent Expense for Selling and Administrative Area 2000 2000 2000 2000 2000
Multipy by the number of Months per year 12 12 12 12 12
TOTAL RENT EXPENSE 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00
Direct Materials Cost (see schedule 6)
Schedule 10 Electricity Expense
2024 2025 2026 2027 2028
Monthly Payment 1530 1575.9 1623.177 1671.87231 1722.028479
Total Electricity Expense for Selling and Administrative Area 765 787.95 811.5885 835.936155 861.0142397
TOTAL ELECTRICTY EXPENSE 9,180.00 9,455.40 9,739.06 10,031.23 10,332.17
Schedule 11 Water Expense

2024 2025 2026 2027 2028
Monthly Payment 300 309 318.27 327.8181 337.652643
Total Water Expense for Selling and Administrative Area 180 185.4 190.962 196.69086 202.5915858
TOTAL WATER EXPENSE 2,160.00 2,224.80 2,291.54 2,360.29 2,431.10
Schedule 12 Internet Expense

2024 2025 2026 2027 2028
Monthly Payment 1299 1337.97 1378.1091 1419.452373 1462.0359
Total Internet Expense for Selling and Administrative Area 779.4 802.782 826.86546 851.6714238 877.221567
TOTAL INTERNET EXPENSE 9,352.80 9,633.38 9,922.39 10,220.06 10,526.66
41
Table 17. Depreciation Schedule
Schedule 13 A Depreciation Schedule
Charged to Production
Yearly Basis
Cost EUL 2024 2025 2026 2027 2028
Production Tools 3,500.00 3 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00
LPG Tank 1,200.00 5 216.00 216.00 216.00 216.00 216.00
Vertical Gas Frying Furnance 25,000.00 10 2,250.00 2,250.00 2,250.00 2,250.00 2,250.00
Food Processor 7,000.00 5 1,260.00 1,260.00 1,260.00 1,260.00 1,260.00
Induction Stove 599.00 5 107.82 107.82 107.82 107.82 107.82
TOTAL 37,299.00 4,883.82 4,883.82 4,883.82 4,883.82 4,883.82
Schedule 13 B Depreciation (non cash expense)

Charged to Selling and Administrative Expense
Yearly Basis
Cost EUL 2024 2025 2026 2027 2028
Furnitures & Fixtures 16,987.00 5 3,057.66 3,057.66 3,057.66 3,057.66 3,057.66
Office Equipments 5,805.00 5 1,044.90 1,044.90 1,044.90 1,044.90 1,044.90
TOTAL 22,792.00 4,102.56 4,102.56 4,102.56 4,102.56 4,102.56
Table 18. Office Supplies

Schedule 15 Office Supplies
2024 2025 2026 2027 2028
Journal Book ₱ 108.00 ₱ 108.00 ₱ 108.00 ₱ 108.00 ₱ 108.00
Bondpaper ₱ 61.00 ₱ 61.00 ₱ 61.00 ₱ 61.00 ₱ 61.00
Ballpen ₱ 250.00 ₱ 250.00 ₱ 250.00 ₱ 250.00 ₱ 250.00
Pencil ₱ 39.00 ₱ 39.00 ₱ 39.00 ₱ 39.00 ₱ 39.00
Eraser ₱ 49.00 ₱ 49.00 ₱ 49.00 ₱ 49.00 ₱ 49.00
Stapler ₱ 85.00 ₱ 85.00 ₱ 85.00 ₱ 85.00 ₱ 85.00
Staple Wire ₱ 39.00 ₱ 39.00 ₱ 39.00 ₱ 39.00 ₱ 39.00
Scissor ₱ 49.00 ₱ 49.00 ₱ 49.00 ₱ 49.00 ₱ 49.00
White Board ₱ 185.00 ₱ 185.00 ₱ 185.00 ₱ 185.00 ₱ 185.00
Calculator ₱ 150.00 ₱ 150.00 ₱ 150.00 ₱ 150.00 ₱ 150.00
Total Cost per month ₱ 1,015.00 ₱ 1,015.00 ₱ 1,015.00 ₱ 1,015.00 ₱ 1,015.00
Multiply by number of months per year 12 12 12 12 12
TOTAL OFFICE SUPPLIES ₱ 12,180.00 ₱ 12,180.00 ₱ 12,180.00 ₱ 12,180.00 ₱ 12,180.00
42
Table 19. Advertising Expense
Schedule 16 Advertising Expenses (1% every year) 2024 2025 2026 2027 2028
FB & IG Boost ₱ 3,900.00 ₱ 3,939.00 ₱ 3,978.39 ₱ 4,018.17 ₱ 4,058.36
Flyers, and Tarpualins ₱ 800.00 ₱ 808.00 ₱ 816.08 ₱ 824.24 ₱ 832.48
TOTAL ₱ 4,700.00 ₱ 4,747.00 ₱ 4,794.47 ₱ 4,842.41 ₱ 4,890.84
Table 20. Production Tools

Schedule 17 Production Tools 2024 2025 2026 2027 2028
Chopping Board ₱ 150.00 ₱ 150.00 ₱ 150.00 ₱ 150.00 ₱ 150.00
Measuring spoon ₱ 290.00 ₱ 290.00 ₱ 290.00 ₱ 290.00 ₱ 290.00
Measuring cup ₱ 236.00 ₱ 236.00 ₱ 236.00 ₱ 236.00 ₱ 236.00
Laddle ₱ 300.00 ₱ 300.00 ₱ 300.00 ₱ 300.00 ₱ 300.00
Cheese Cutter ₱ 140.00 ₱ 140.00 ₱ 140.00 ₱ 140.00 ₱ 140.00
Weighing Scale ₱ 534.00 ₱ 534.00 ₱ 534.00 ₱ 534.00 ₱ 534.00
Pan ₱ 490.00 ₱ 490.00 ₱ 490.00 ₱ 490.00 ₱ 490.00
Tongs ₱ 280.00 ₱ 280.00 ₱ 280.00 ₱ 280.00 ₱ 280.00
Sauce squeeze bootle plastic ₱ 200.00 ₱ 200.00 ₱ 200.00 ₱ 200.00 ₱ 200.00
Mixing Bowl ₱ 380.00 ₱ 380.00 ₱ 380.00 ₱ 380.00 ₱ 380.00
Knife ₱ 500.00 ₱ 500.00 ₱ 500.00 ₱ 500.00 ₱ 500.00
TOTAL ₱ 3,500.00 ₱ 3,500.00 ₱ 3,500.00 ₱ 3,500.00 ₱ 3,500.00
Table 21. Production Equipment
Schedule 18 Production Equipments 2024 2025 2026 2027 2028

LPG Tank ₱ 1,200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 1,200.00
Vertical Gas Frying Furnance ₱ 25,000.00 ₱ 25,000.00 ₱ 25,000.00 ₱ 25,000.00 ₱ 25,000.00
Food Processor ₱ 7,000.00 ₱ 7,000.00 ₱ 7,000.00 ₱ 7,000.00 ₱ 7,000.00
Induction Stove ₱ 599.00 ₱ 599.00 ₱ 599.00 ₱ 599.00 ₱ 599.00
TOTAL ₱ 33,799.00 ₱ 33,799.00 ₱ 33,799.00 ₱ 33,799.00 ₱ 33,799.00
Table 22. Furniture and Fixtures
Schedule 19 Furniture & Fixtures 2024 2025 2026 2027 2028

Refrigertaor ₱ 12,695.00 ₱ 12,695.00 ₱ 12,695.00 ₱ 12,695.00 ₱ 12,695.00
Food Stante ₱ 3,699.00 ₱ 3,699.00 ₱ 3,699.00 ₱ 3,699.00 ₱ 3,699.00
Locker Cabinet ₱ 593.00 ₱ 593.00 ₱ 593.00 ₱ 593.00 ₱ 593.00
TOTAL ₱ 16,987.00 ₱ 16,987.00 ₱ 16,987.00 ₱ 16,987.00 ₱ 16,987.00
43
Table 23. Other Supplies
Schedule 20 Other Supplies 2024 2025 2026 2027 2028
Dishwashing ₱ 158.00 ₱ 158.00 ₱ 158.00 ₱ 158.00 ₱ 158.00
Sponge ₱ 150.00 ₱ 150.00 ₱ 150.00 ₱ 150.00 ₱ 150.00
Kitchen Rub Micro Fiber ₱ 90.00 ₱ 90.00 ₱ 90.00 ₱ 90.00 ₱ 90.00
Handwashing soap ₱ 250.00 ₱ 250.00 ₱ 250.00 ₱ 250.00 ₱ 250.00
Alcohol ₱ 785.00 ₱ 785.00 ₱ 785.00 ₱ 785.00 ₱ 785.00
Foor Rug ₱ 79.00 ₱ 79.00 ₱ 79.00 ₱ 79.00 ₱ 79.00
Mop squeeze and mop ₱ 1,394.00 ₱ 1,394.00 ₱ 1,394.00 ₱ 1,394.00 ₱ 1,394.00
Broom and dustpan ₱ 173.00 ₱ 173.00 ₱ 173.00 ₱ 173.00 ₱ 173.00
Tissue ₱ 99.00 ₱ 99.00 ₱ 99.00 ₱ 99.00 ₱ 99.00
Soap ₱ 25.00 ₱ 25.00 ₱ 25.00 ₱ 25.00 ₱ 25.00
3 Trashbin ₱ 499.00 ₱ 499.00 ₱ 499.00 ₱ 499.00 ₱ 499.00
Garbage bag ₱ 148.00 ₱ 148.00 ₱ 148.00 ₱ 148.00 ₱ 148.00
Dishrack ₱ 232.00 ₱ 232.00 ₱ 232.00 ₱ 232.00 ₱ 232.00
First Aid Kit ₱ 350.00 ₱ 350.00 ₱ 350.00 ₱ 350.00 ₱ 350.00
TOTAL ₱ 4,432.00 ₱ 4,432.00 ₱ 4,432.00 ₱ 4,432.00 ₱ 4,432.00
Table 24. Permits and Licenses

Schedule 21 Permits and Licenses 2024 2025 2026 2027 2028
Sanitary ₱ 80.00 ₱ 80.00 ₱ 80.00 ₱ 80.00 ₱ 80.00
Mayors Businss Permit ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00
Barangay Clearance ₱ 500.00 ₱ 500.00 ₱ 500.00 ₱ 500.00 ₱ 500.00
Fire Safety Inspection ₱ 500.00 ₱ 500.00 ₱ 500.00 ₱ 500.00 ₱ 500.00
SEC Registration ₱ 4,500.00 ₱ 4,500.00 ₱ 4,500.00 ₱ 4,500.00 ₱ 4,500.00
BIR ₱ 500.00 ₱ 500.00 ₱ 500.00 ₱ 500.00 ₱ 500.00
TOTAL ₱ 9,080.00 ₱ 9,080.00 ₱ 9,080.00 ₱ 9,080.00 ₱ 9,080.00
Table 25. Gasoline Expense

Schedule 22 Gasoline Expense 2024 2025 2026 2027 2028
per tank ₱ 1,200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 1,200.00
multiply by 12 months 12 12 12 12 12
TOTAL ₱ 1,200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 1,200.00 ₱ 1,200.00
Table 26. Office Equipment
Schedule 23 Office Equipment 2024 2025 2026 2027 2028

Administrative Tables ₱ 1,665.00 ₱ 1,665.00 ₱ 1,665.00 ₱ 1,665.00 ₱ 1,665.00
2 Administrative Chairs ₱ 895.00 ₱ 895.00 ₱ 895.00 ₱ 895.00 ₱ 895.00
Exhaust Fan ₱ 645.00 ₱ 645.00 ₱ 645.00 ₱ 645.00 ₱ 645.00
Fire Extinguisher ₱ 1,100.00 ₱ 1,100.00 ₱ 1,100.00 ₱ 1,100.00 ₱ 1,100.00
Ceiing Fan ₱ 1,500.00 ₱ 1,500.00 ₱ 1,500.00 ₱ 1,500.00 ₱ 1,500.00
TOTAL ₱ 5,805.00 ₱ 5,805.00 ₱ 5,805.00 ₱ 5,805.00 ₱ 5,805.00
44
Table 27. Salaries and Wages
Schedule 14 A Salaries and Wages
Operating eight hours (8), six days (6) per week
Monthly Salaries Expense

Employees Hour Rate Daily Rate 2024 2025 2026 2027 2028
Manager 80 640 16,640.00 16,640.00 18,304.00 18,304.00 18,304.00
Financial Manager 60 480 12,480.00 12,480.00 13,728.00 13,728.00 13,728.00
Production Worker 1 60 480 12,480.00 12,480.00 13,728.00 13,728.00 13,728.00
Production Worker 2 60 480 12,480.00 12,480.00 13,728.00 13,728.00 13,728.00
Production Worker 3 60.00 480.00 12,480.00 12,480.00 13,728.00 13,728.00 13,728.00
Total 320.00 2,560.00 66,560.00 66,560.00 73,216.00 73,216.00 73,216.00
Annual Salaries Expense

Employees Monthly 2024 2025 2026 2027 2028
Manager 16,640.00 199680 199680 219648 219648 219648
Financial Manager 12,480.00 149760 149760 164736 164736 164736
Production Worker 1 12,480.00 149760 149760 164736 164736 164736
Total Annual Salaries Expense 66,560.00 798,720.00 798,720.00 878,592.00 878,592.00 878,592.00
Schedule 14 B Government Mandated Deductions

BASIC SALARY GOVERNMENT MANDATED DEDUCTIONS
Total Yearly
13TH SALARIES
SSS PAG-IBIG 3% PHILHEALTH 4% (shared) Deduction Deduction MONTH PAY EXPENSE
(ER) (ER)
MONTLY ANNUAL
NO. OF SALARY SALARY
YEAR ER EE ER EE ER EE
WORKERS (see schedule (see schedule
15A) 15A)
2024 1 16,640.00 199,680.00 1,597.50 742.50 499.20 499.20 332.80 332.80 2,429.50 29,154.00 16,640.00 245,474.00
2025 1 16,640.00 199,680.00 1,597.50 742.50 499.20 499.20 332.80 332.80 2,429.50 29,154.00 16,640.00 245,474.00
STORE MANAGER 2026 1 18,304.00 219,648.00 1,645.00 765.00 549.12 549.12 366.08 366.08 2,560.20 30,722.40 18,304.00 268,674.40
2027 1 18,304.00 219,648.00 1,645.00 765.00 549.12 549.12 366.08 366.08 2,560.20 30,722.40 18,304.00 268,674.40
2028 1 18,304.00 219,648.00 1,645.00 765.00 549.12 549.12 366.08 366.08 2,560.20 30,722.40 18,304.00 268,674.40
2024 1 12,480.00 149,760.00 1,197.50 562.50 374.40 374.40 249.60 249.60 1,821.50 21,858.00 12,480.00 184,098.00
2025 1 12,480.00 149,760.00 1,197.50 562.50 374.40 374.40 249.60 249.60 1,821.50 21,858.00 12,480.00 184,098.00
FINANCIAL MANAGER 2026 1 13,728.00 164,736.00 1,245.00 585.00 411.84 411.84 274.56 274.56 1,931.40 23,176.80 13,728.00 201,640.80
2027 1 13,728.00 164,736.00 1,245.00 585.00 411.84 411.84 274.56 274.56 1,931.40 23,176.80 13,728.00 201,640.80
2028 1 13,728.00 164,736.00 1,245.00 585.00 411.84 411.84 274.56 274.56 1,931.40 23,176.80 13,728.00 201,640.80
2024 3 12,480.00 149,760.00 1,197.50 562.50 374.40 374.40 249.60 249.60 1,821.50 21,858.00 12,480.00 184,098.00
2026 3 13,728.00 164,736.00 1,245.00 585.00 411.84 411.84 274.56 274.56 1,931.40 23,176.80 13,728.00 201,640.80
PRODUCTION WORKERS
2027 3 13,728.00 164,736.00 1,245.00 585.00 411.84 411.84 274.56 274.56 1,931.40 23,176.80 13,728.00 201,640.80
2028 3 13,728.00 164,736.00 1,245.00 585.00 411.84 411.84 274.56 274.56 1,931.40 23,176.80 13,728.00 201,640.80
45
Table 28. Salaries Expense
Schedule 15C Salaries Expense

Store Manager 245,474.00 245,474.00 268,674.40 268,674.40 268,674.40
Financial Manager 184,098.00 184,098.00 201,640.80 201,640.80 201,640.80
Production Workers 184,098.00 184,098.00 201,640.80 201,640.80 201,640.80
TOTAL SALARIES EXPENSE 613,670.00 613,670.00 671,956.00 671,956.00 671,956.00
Table 29. Non-Current Assets

Non-Current Assets
Furniture and Fixtures

Refrigertaor 12,695.00
Food Stante 3,699.00
Locker Cabinet 593.00
Total ₱ 16,987.00
Office Equipment
Administrative Tables 1,665.00
4 Administrative Chairs 895.00
Exhaust Fan 645.00
Fire Extinguisher 1,100.00
Ceiling Fan 1,500.00
Total ₱ 5,805.00
Office & Other Supplies (see schedule 15 & 19)

Total ₱ 5,447.00
Total Non Current Assets ₱ 22,792.00
Table 30. Spoilage Expense

Note: 1% of the Total Production Cost
Schedule 24 Spoilage Expense 2024 2025 2026 2027 2028
Direct Materials Cost (see schedule 6) ₱ 1,640,752.94 ₱ 1,804,828.24 ₱ 1,985,311.06 ₱ 2,183,842.16 ₱ 2,402,226.38
Direct Labor Cost (see schedule 6) ₱ 143,152.94 ₱ 143,152.94 ₱ 157,468.24 ₱ 157,468.24 ₱ 157,468.24
Factory Overhead Cost (see schedule 6) ₱ 546,822.92 ₱ 601,505.21 ₱ 661,655.73 ₱ 727,821.30 ₱ 800,603.43
Total Production Cost ₱ 2,330,728.80 ₱ 2,549,486.38 ₱ 2,804,435.02 ₱ 3,069,131.70 ₱ 3,360,298.05
1% Spoilage Expense ₱ 23,307.29 ₱ 25,494.86 ₱ 28,044.35 ₱ 30,691.32 ₱ 33,602.98
46
Financial Analysis
The projected financial statements presented by the proponents for its
business Satisfood, namely, Statement of Financial Position, Statement of Income
Statement, Statement of Cash Flows, and Statement of Changes in Partners'
Equity, positive results thus, needs to be further analyzed on its profitability and
efficiency. The profitability ratio measures the company's performance by
analyzing profit relative to sales and total assets. Hence, the proponents uses the
following ratios to with:
As shown in the Table 49, the financial analysis for the first, second, third,
fourth and fifth year of operation it generated more than enough, which is the
return on investment; it indicates that the investment of this proponent will be
recovered, surely. Likewise, the same table shows the gross profit margin has been
stable. Hence, is safe to conclude that the company is growing and profitable, with
a 20%, 21%, 22%, 23%, and 24% respectively for the succeeding years. Asset
turnover shows that assets were adequately utilized, which resulted in more
significant revenue in proportion to its assets.
Table no. 8 page 37, shows the analysis of the breakeven point indicates
that the business will reach a break-even point if the business sold at least 1000
products per day from the first year until the fifth year. Hence, the business ables
to grasp this minimum margin. Therefore, the proponents strongly believe that
Chicken Carrotato Roll would reach its projected income and eventually could
expand and increase the sales revenue by aiming to provide a quality product that
is essential to its customers.
47
CHAPTER V
SOCIO ECONOMIC FEASIBILITY
The proposed business, "Chicken Carrotato Roll," will bring satisfaction to

the customers by making quality and affordable products available in the market.
The business's primary goal is to make money because that will ensure its long-
term success since socio-economic is one of the essential parts of the business.
Chicken Carrotato Roll focuses on both contributing to social and economic
development as well as on how to make a profit. Additionally, the business will
improve the local economy by giving residents jobs that will allow them to maintain
a certain standard of living.
The Chicken Carrotato Roll guarantees to pay all the required taxes and
licenses. This tax will help the government raise funds to benefit local communities
and the economy. The collection of taxes goes to many places. They are also used
to fund many government programs that help people experiencing poverty and
those less fortunate. The business will give back to the community and make a
difference in people's lives. The packaging of Chicken Carotato Roll also helps
people in many ways while being kind to the environment and the community,
minimizing the detrimental effects the company has on the environment.
The company sought to give satisfaction to its customers or “SATISFOOD”.

That provide and produce secured products by ensuring the production process to
be cleaned and adequately sanitized. The business also offers product that cares
to health of individuals and provides convenient store that is friendly to
environment from packaging up to segregating disposable wastes. The firm
priorities the safeness of its customers and offers a good quality of a service.
48
CHAPTER VI
A. FORM OF OWNERSHIP
The type of business in our enterprise will be a general partnership. The

partnership of this business consists of five colleagues. The partners of this
business will contribute capital, skills, and resources equally, and share profit
and loss in accordance with the terms of the general partnership agreement.
The company assumes that all partners are actively involved in the business
operations. The company as a partnership business entity is registered to
Securities and Exchange Commission (SEC), Business Permit and Licensing
Office of Lapu- Lapu (BPLO) since it is located in Lapu-Lapu City, Bureau of
Internal Revenue (BIR), Social Security System (SSS), PhilHealth, and Pag-Ibig
for the accreditation and certification that it is operating legally in line with the
law. The five partners will be contributing Php 45,000.00each to have a total
sum of Php 225,000.00as their starting capital.
B. MANAGEMENT TEAM
The management team is an essential part of every business. The team will
analyze and identify the business’ goals and objectives and will implement and
enforce the strategies the employees need to achieve success. The management
team of the business will consist of the business partners, and the manager.
Based on the company’s organizational structure, there are mainly five owners
or partners of the business. They will set the direction for the values of the
company, develop its product and service strategies and set the tone for its
relationships with customers. Partners will necessarily be involved in the
49
fulfillment of the core business proposition, providing the expertise for the
business operation.
Figure 10. Organizational Chart
C. JOB TITLE AND JOB DESCRIPTION
Manager
1. Overseas daily production
2. Participate in developing policies and procedures.
3. Develop strategies to improve overall quality and productivity.
4. Plan, coordinate and manage all business operations to achieve corporate

goals.
5. Provide direction, guidance and encourage the employees.
50
Qualifications:
1. Must be a bachelor’s degree in business administration or equivalent

professional qualification
21-30yearsold
2. Excellent leadership, good oral and written communication skills
3. Must be good in making decisions and judgment
4. Proficient in relevant software applications
Financial Assistant
1. Compute and record total transactions
2. Receive payments and issue receipts
3. Prepare financial statements of the business
Qualifications:
1. Must be a bachelor’s degree in accountancy or management accounting.
2. 21years old and above
3. Proficient in relevant software applications(Microsoft Excel)
4. Can work with minimum supervision
5. Honesty and hardworking
Production Worker
1. Assemble goods on production lines, especially in feeding raw

materials into production machinery.
51
2. Monitor the production process and carry out basic quality and testing
checks
3. Maintain work areas and equipment clean.
Qualifications:
1. Male/Female
2. 20-25yearsold
3. Strong work ethic and organizational skills
4. Able to multi task in a fast-paced warehouse environment
5. Able to work on foot for extended periods of time
D. COMPANY POLICIES
1. Follow the safety provision to avoid accidents.
2. Company establishes the duties and responsibilities that each employee

must adhere to as a condition of employment.
3. Equal opportunity laws that promote fair treatment in the workplace.
4. Set rules and guidelines surrounding employee adherence to work

schedule. This policy will also set for the consequences for failing to report
on regular schedules.
5. Accompanied by disciplinary action to any issues about dishonesty and
performance and misconduct.
6. Protects sensitive information to any persons involved in the company.
7. Prohibits the use of any drugs, alcohol and tobacco, and any lapses
committed, corresponds to disciplinary action.
8. Establishes a protection to the company’s employees and customers
by imposing a policy that encourages transparency and trust with the
customer.
52
CURRICULUM VITAE
RIZA P. AUGUSTO
Address: Mactan Lapu-Lapu City

Contact: 09199484363
Email: rizaaugusto26@gmail.com
PERSONAL DATA
Birthdate: May 26, 2001

Civil Status: Single
Citizenship: Filipino
EDUCATIONAL ATTAINMENT
Tertiary:
2019 - Present University of Cebu Lapu-Lapu Mandaue
Secondary:
2017-2019 University of Cebu Lapu-Lapu Mandaue
Science, Technology, Engineering, and

Mathematics
2007-2013 EMD Carmelite School Foundation Inc
Primary:
2007-2013 Mactan Elementary School
53
DARLENE KAYE P. BEDUYA
Address: Tabok Lamac Yati Liloan
Phone: 09205564233
Email Address: beduyadarlenekaye@gmail.com
Personal Data:
Birthdate: January 11, 2001

Tertiary:
2019 - Present University of Cebu Lapu-Lapu Mandaue
Bachelor of Science in Business
Administration Major in Marketing Management
Secondary:
2017 - 2019 University of Cebu Lapu-Lapu Mandaue
Accountancy, Business and Management (ABM)
2013 to 2017 San Roque College De Cebu Highschool
Primary:
2007 – 2013 Raymunda B. Hermosilla Elementary School
54
CHARITY FYNE C. BONTILAO
Address: Sitio Cassava, Tolotolo, Consolation, Cebu
Phone: 093527708070
Email Address: charityfyne07@gmail.com
Personal Data:
Birthdate: September 9, 2000

Tertiary:
2019 – Present University of Cebu Lapu-Lapu Mandaue

Secondary:
2017 – 2019 Informatics Consolacion Cebu
2013 - 2017 Tolotolo National High School
Primary:
2007 to 2013 Tolotolo Elementary School
55
JAY M. CABAHUG
Address: Lower, Jugan, Consolacion, Cebu
Phone: 09956198423
Email Address: jaycabahug1@gmail.com
PERSONAL DATA
Birthdate: May 26, 2001

Tertiary:
2019 – Present University of Cebu Lapu-Lapu Mandaue
Secondary:
2017 – 2019 University of Cebu Lapu-Lapu Mandaue
2013-2017 Jugan National High School
Primary:
2007-2013 Jugan Elementary School
56
NICOLE D CALMA
Address: BGBNEAB, Lapu Lapu City, Cebu ,6015
Phone: 09150189266
Email Address: nicolecalma888@gmail.com
Personal Data:
Birthdate: October 28, 2000

Tertiary:
2019 to Present University of Cebu Lapu-Lapu Mandaue
Secondary:
2017 - 2019 University of Cebu Lapu-Lapu Mandaue
2013 - 2017 Saint Dominic Savio International School
Primary:
2007 - 2013 Mactan Air Base Elementary School
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COMPILATION PHOTOS DURING THE FINAL ORAL DEFENSE
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CHICKEN CARROTATO ROLL

of the Requirements for the Degree of

Bachelor of Science in Business Administration

First and Foremost, we would give our sincerest gratitude to the

We would like to express thanks to our Feasibility Adviser Mr. Jhun L.

And to our parents, who serve as our inspiration, giving their

Lastly, we would like to give thanks and recognition to our friends,

List of Figures vii

III TECHNICAL FEASIBILITY 19

TABLE DESCRIPTION PAGE NO.

27 Salaries and Wages 45

FIGURE DESCRIPTION PAGE

4 Chicken Carrotato Process 20

5 Making of the Ala King Sauce 21

7 Store Facilities & Equipment 23

8 Business Floor Plan 24

9 Business Floor Plan 25

In a highly competitive market, businesses must carefully consider their

A nutritious food item can be both satisfying and comforting, providing us

A. Name of the Enterprise

Figure 1. Company Logo

B. Vision, Mission, Goals, and Objectives

• Serve new and healthier food at an affordable rate.

• To provide an innovative dessert by introducing a new version of Chicken

Chicken Carrotato roll business will be situated at 3908 Opon-Airport-Sangi Road

3908 Opon-Airport-Sangi Road Lapu - Lapu1

Figure 2. Business Location

D. Definition of the Project

E. Project Long Range Objectives

Brand awareness is also a great factor in the success of the business.

G. Highlights of the Project

2. Project Timeframe and Status

2.1 Project Planning

The enterprise's overall goal is to become a well-known business that delivers

2.2 Permit and Licenses

2.3 Acquisition and Installation of Equipment, Furniture, Fixtures,

2.4 Recruitment, Hiring, and Training

Staffing, as one of the management roles, will go through a sequence of

It's critical to strike a balance between providing valuable discounts to clients

2.6 Normal Operation

It takes months to complete everything from planning to equipment purchase

Chicken Carrotato is a promising start-up venture that is committed to

The fundamental objective of this business is to establish and maintain a loyal

To achieve its goal of becoming a leading provider of healthy and nutritious

The partners of the business have reached a mutual agreement to refrain

Furthermore, by retaining full ownership of the business, the partners can

Our business operates as a food industry, and as such, we recognize the

Therefore, consider the projected investment cost for the project to be

G. Major Assumptions and Summary of Findings and Conclusions

The business intends to make a profit to continue operating and foresees a

Successful business creation involves practical managerial skills. The Chicken

Satisfood, a new business venture, has chosen 3908 Opon-Airport-Sangi Road

Captured Estimated Potential Rate Estimated

As shown in Table 4, based on the captured market of an estimated 5% of

The primary focus of the business is to provide its customers with a

The business owners of the company have taken a thorough approach in

PROMOTION & MARKETING PROGRAM

Creating awareness is essential to business to be known and helps business to

Satisfood is a newly established business that has opted for a partnership