Вы находитесь на странице: 1из 104

DR. FILEMON C.

AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Chapter I Project Background


A. Name of business The name of business is DIY Dough it- Yourself Doughnut, Inc. B. Logo This logo signifies the uniqueness and differentiation from any other doughnut vendors. Create/customize your own doughnuts is the very tag line when you heard DIY Dough it Yourself Doughnuts, Inc. C. Location The business is located at North Gate Avenue Cyberzone, FilinvestCorp. City Muntinlupa City, Metro Manila. D. Vision The organization vision statement is to become a dominant worldwide of high quality doughnuts and compatible high quality products. E. Mission The organization mission statement is to make and serve the freshest, most delicious coffee and donuts quickly and courteously in modern, well merchandised stores. F. Objective The objective of DIY Doughnuts Inc.is to offer a high standard quick dining experience with innovative product choices that will not only suit the taste of consumers with a sweet tooth but also the taste of vegetarian and health conscious consumers.
1

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

G. Project description The project descriptions of the business are customized and ready-made doughnuts available in sweet, fruits and vegetable coating. And also, the proposed freestanding DIY Doughnuts, Inc. is to provide drive thru and delivery services.

Chapter II Market Study


The business world is now a vast area where there are various products competing with each other. Every business must respond to the increasing demand of the market. One way of making your business responsive to every customer is by giving them satisfaction. With these trends, marketing plays a key role in placing a business in the forefront. Market study is aimed at determining the extent to which goods and services to be generated by the project are needed or demanded and to design the appropriate marketing strategies and plans that will help ensure that a projects target users are reached and will accept the project outputs. This chapter covers the objectives of the market study, the research techniques and methodology, the historical and projected demand and supply and also the SWOT analysis which is used to determine the feasibility of the product. Objectives of the Study The general objective of the study is to determine the market feasibility of the proposed product. Specifically, it attempts to discuss the following objectives: 1. To identify the target market and marketing channels in which the proposed product will be distributed;
2

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

2. To determine what will be the historical and projected demand and supply; 3. To build up information about the strength, weaknesses, opportunities and threats of the product in the line 9of business as well as the size, nature, quality and price of the product to be sold and; 4. To plan the proper strategies and programs on how the proposed product will be available in the market. A. MARKET DESCRIPTION The company offers two major divisions of doughnuts, the ready-made and customized doughnuts. The ready-made doughnut consists of plain, sugar free, fruits & vegetable flavors, while on the other hand; customized doughnuts are depending on the taste preferences and desires of the customers that are available in the counter area where you can choose different flavor and design it whatever you want. It also offers coffees and milk teas as a partner of the doughnut. This product is best for doughnut lovers, health conscious person, as well as the people who are on a diet that would like to maintain their physical fitness. We provide a service to our customers who want their doughnut to be customized in their own designs. This would be a product that people would die looking for of the customers because of its unique and delicious taste to satisfy beyond customers expectations. B. MARKET SURVEY RESULT Market survey results shows the number of percentages based on the questionnaires answered by the respondents

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

1. Do you want doughnut?

No 38%

Yes 62%

62% respondents answered that they are willing to patronize the doughnuts corner.

38% respondents answered that they are not willing to patronize the coffee and doughnuts corner.

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

2. How do you want your doughnut to be made?

Customized 32%

Ready-made 68%

32% of respondents answered that they to patronize the customized doughnuts. 68% of respondents answered that they want ready-made doughnuts.

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

3. Are you familiar with customized doughnuts?

Yes 21%

No 79%

21% answered they are familiar with the customized doughnuts. 79% answered they are not familiar with the customized doughnuts.

4. Do you like to customize your own doughnut?

No 55%

Yes 45%

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

45% answered they want to customized their own doughnuts. 55% answered they want to customized their own doughnuts.

5. Which flavor do you prefer for your doughnut?

Veggie 22%

Sweet-Coated 34%

Fruity 13%

Sugar-Free 31%

34% answered they prefer the sweet-coated flavor for their doughnuts. 31% answered they prefer the sugar free flavor for their doughnuts.

22% answered they prefer the veggie flavor for their doughnuts.
13% answered they prefer the fruity flavor for their doughnuts.

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

6. Which is more convenient for you?

Drive-tru 15%

Delivery 85%

15% answered that they would be more convenient if the service is drive thru. 85% answered that they would be more convenient if the service is drive thru.

7. Which beverages you want to match to your customized doughnut?

Milk-Tea 6%

Coffee 94%

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

94% answered that they would want to match their customized doughnuts with a coffee. 6% answered that they would want to match their customized doughnuts with a coffee.

8. How much are you willing to pay for customized doughnut?

Php 31-40 25%

Php 25% 75%

75% answered that they are willing to pay their customized doughnuts for Php 25-35. 25 % answered that they are willing to pay their customized doughnuts for Php 31-40.

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

9. If ever our product will exist in the market, are you going to patronize it?

No 46%

Yes 54%

54% answered that they are going to patronize our product. 46 answered that they are going to patronize our product.

C. CC. COMPETITOR ANALYSIS (1) Direct Competitor There are many providers of doughnuts at present like JCO, Krispy Kreme, Dunkin Donuts, Mister Donuts, and many more. DIY Dough it Yourself Doughnut, Inc. will only be a beginner in the doughnut industry in which may become a threat to the said companies. The edge of the proposed project is its uniqueness on how the product is created since it is new to the market.

10

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

(2) Indirect Competitor McDonalds, StarBucks, Jollibee, bake shops and convenient stores will be a threat to the company in generating sales since it offers food that is not available to the company.

D. DEMAND AND SUPPLY ANALYSIS Since we are located along the National Highway and we are surrounded by different companies, we expect more customers. Sales are expected to increase by stop-over done by employees. We have specifically targeted segments of people with an appreciation for delicious desserts and a need for comfort and relaxation, DIY Doughnuts is a haven for the busy & successful who want to treat themselves to something soothing and a little sinful. It doesnt take a lot of time, yet is so rewarding. These people will value high quality products presented without pretension. Our customers will also appreciate the dun and fast service.

Demand Figures Data Total Population Local Total % of Population 100% 100% 12.4% 12.4% 13.64% 13.64% 16.37% 16.37% 14.14% 14.14% 2014 2015 2016 Average growth Rate

11

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Demand Projection for the Next 5 Years Year Operation Target Rate Total Projected Demand

Year 1

1%

1,116,700

Year 2

2%

1,228,370

Year 3

5%

1,842,555

Year 4

5% 1,934,683

Year 5

5%

2,031,417

Supply Projection for the next 5 Years

Year Operation

Total Projected Supply

Year 1

564,000

12

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Year 3

581,033

Year 4

610,085

Year 5

640,589

Demand and Supply Analysis Percent Year Projected Demand Supply D-S Gap Unsatisfied =(D-S GAP/D)x 100%

Year 1

1,116,700

564,000

552,700

49%

Year 2

1,228,370

569,640

558,730

45%

Year 3

1,842,555

581,033

1,261,522

68%

13

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

E. SWOT ANALYSIS Strengths New and different varieties of doughnuts have been introduces which shall give us the health benefit of product differentiation. Location of our shop will be placed in such an area which can be easily accessible to all parts of the City. Experienced staff is hired that will help us in providing quality food and service to our customers. Ambiance of place and the feeling of being in their native place while enjoying their food is itself experience which gives us an advantage over others. Offers coffee and doughnuts with an affordable price. Offers customized doughnuts that depend on the taste preferences and desires of the customers. Offers a typical type of doughnut for health conscious person. Weaknesses Doughnuts products are perishable items need to be sold as soon as possible to gain maximum benefits. The customers also prefer fresh products. Our shop has introduces few items from the possible product lines. This limited menu can be seen as a weakness.

14

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Financing- preliminary estimates of sales and expenditures suggest that it will remain financially stable. However unforeseen expenditure or poor sales will threaten cash position, which will threaten cash position, which will be particularly vulnerable in one year. A newly established one; the business may not be patronized because it is not well known. Opportunities Expansion of the product line in the future with the introduction of more Filipino cakes Growing concern for health and multigrain food products shall become a reason for the reason for the increase in our sales as we always provide freshly made cakes Growing market- bakery industry is growing at a fast speed and demand for quality food is never ending. Potential to become a premier food provider- this is because of the experience and expertise staff we deliver quality cake products. Also the use of technology like surface technology on table makes it quite innovative and a new experience. Threats Local competition (existing and potential): severe competition in the industry with wellestablished players like Contis and Starbucks shop. Economic downturn: the strong domestic economy has been good for the bakery industry. Continued growth is anticipated. However, unforeseen or unanticipated economic recession would reduce disposable income.

15

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

a. Market Share Analysis The geographic area in which the store is located will be the starting point of DIY Dough it Yourself Doughnut, Inc. in creating share in the market. The store is located at Ground Floor North Gate Avenue Cyberzone, Filinvest Corp. City Muntinlupa City, Metro Manila, a business area in which the employee of each may avail our products because other competitors are far from this area. Market Share The figure below illustrates the market share for coffee and doughnuts corner.

Market Share
Starbucks Conti's Bakeshop 3% 27% 48% 22% DIY Doughnut others

Market Share for DIY Doughnuts As presented in Figure above, the proposed business gathered 48% of the market share because it can provide unique, healthy and affordable products.

16

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

F. PROJECTED SALES Unit Sales Projection YEAR Expected unit sold 558,350 614,185 737,022 1,105,533 1,658,299 2014 2015 2016 2017 2018

Ready-made Sweet-Coated

379,678 129,091

417,646 142,000

626,469 212,999

939,703 319,499

1,409,555 479,249

Sugar-Free

117,700

129,470

194,205

291,308

436,962

Fruity

49,358

54,294

81,441

122,161

183,242

Veggie

83,529

91,882

137,823

206,735

310,102

Customized

178,672

196,539

235,847

353,771

530,656

Coffee

367,394

404,134

606,201

909,301

1,363,951

Milk-Tea Beverages

23,451 390,845

25,796 429,929
17

38,694 515,915

58,040 773,873

87,061 1,160,810

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

G. MARKET STRATEGY Marketing consists of all activities designed to generate and facilitate any exchange with the intent to satisfy human needs and wants. It can also be defined as a total system of business activities that include planning, selling, distributing and promoting products, services, and ideas to consumers to achieve organizational objectives. The objective of the business is the purpose for which the business is established. It is generally believed that the main objective of business is to make profit, avoid loss and to establish a strong position in the market. To accomplish this, the management should know the use and implementation of the appropriate marketing strategies in launching the product to the market. The marketing program includes the determination of the selling price, which will be determined by the cost-plus method of accountants; product quality, which refers to the product to be marketed; packaging which gives a sense of distinction of the product and attractive in the eyes of the consumers awareness and desire the product. (1)Target market Employees call center agents Businessman Individual (2 )Sales Forces

18

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

The company when established will have enough markets for the said area and expect to take all expected doughnut share for the said location. (3) Pricing Strategy READY-MADE DOUGHNUTS Sweet Coated Php 20.00 Sugar Free Php 25.00

Fruity

Php 30.00

Veggie

Php 30.00

CUSTOMIZED DOUGHNUTS BEVERAGES Coffee Php 70.00

Php 15.00

Milk Tea

Php 60.00

19

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

(4) Ads and Promotion There is not much personal selling in DIY Doughnut. Instead, customers come in with the brand awareness of the doughnuts. The store emphasizes its customized doughnuts but other than that not much personal selling goes on. Product giveaways are held at grand openings to improve knowledge of Doughnut products. On certain occasions DIY Doughnut sells a special flavored doughnut for a limited period of time. Currently, DIY Doughnut is offering a veggie and fruity doughnut. Advertising Promotion was highly done by the word of mouth advertising of past customers. DIY Doughnut spends very little, if anything, on advertising. DIY Doughnut strongly believes that the buzz created from public relations, at a store opening, is enough to bring the customers to its doughnut shops. Also, grand openings of DIY Doughnut have promoted doughnut awareness through flyers and tarpaulin. What 1.Flyers Who The proponents will be the one who will distribute the flyers. The proponents When It will be distributed three (3) weeks before the operation. 10 days before the operation. Where Along Alabang area and in the commercial place. How It will be distributed to all potential customers through personal distribution. The facts regarding the proposed product will be posted in the internet.

3.Internet Marketing

sulitsuki@yahoo.c om diydonuts@gmail. com

20

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

4.Free taste

The proponents

First week after the launching of the business. It will be done on the opening of the business.

At the public place and malls.

It will be conducted at the mall in its first week.

5.Product Launching

All the members of the company.

The business location.

Introducing the product by a simple program with the use of promo materials.

(4) Marketing Mix DIY Doughnuts will have this following marketing mix in the products and services. Free WIFI, Discount card, Free gadget charging, Free water

Chapter III TECHNICAL STUDY


The technical aspect encompasses the manufacturing process, labor requirements, machinery and other equipment, plant location and its layout and other things present in manufacturing the proposed product in order to make it available to the consumers. This chapter discusses the manufacturing process of the DIY Doughnut, Inc. Being the focal point of the technical study, efficiency and effectiveness of allocating available resources should be considered. The estimated cost of the proposed business should be indicated so that it can be favorably compare with the existing competitors. Objectives of the Study This chapter aims to determine the sufficient information about the manufacturing process and set the necessary tools and equipment needed for the production of the proposed product. Below are the planned goals of the technical study:
21

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

1. To describe the nature of the product and its various uses; 2. To discuss the manufacturing process of the product; 3. To determine the raw materials needed, labor requirement, supplies and production schedule necessary for the production; 4. To ascertain the availability and accessibility of the resources needed; and 5. To set up the plant location, its size and the layout of the firm. A. PRODUCT SPECIFICATION Product is something produced or manufactured by a firm. Every business aims to establish a name in the market through the introduction of new and unique product which will be marketed to the consumers to satisfy their needs and wants. The proposed product to be produced by SJB Manufacturing Enterprise is DIY, Dough it Yourself, Inc. DIY,Dough it Yourself, Inc.is a new variant of doughnut. It is made up of flour, mixed with fruits and vegetables that will satisfy the taste of the consumers.It is packed and sealed in a paper bags and boxes with the product label to secure the product. The nutritional values that it offers have great advantages which lead the proposed product to be different from others. B. PRODUCTION PROCESS 1. Ready-made Doughnuts A. Sugar-coated Doughnuts Whole Wheat Cinnamon Sugar Holes

22

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Ingredients: 1-1/2 cup whole wheat flour 3/4 teaspoon baking powder 3/4 teaspoon baking soda Dash of salt 3/4 cup (2 percent) Greek yogurt 2 tablespoons vegetable oil 1-1/2 teaspoon vanilla extract 1 egg 2 tablespoons brown sugar 1/2 cup sugar 3 - 4 tablespoons cinnamon 1 tablespoon melted butter Yields about 24 donut holes Directions: 1. Preheat your oven to 400 degrees F. Grease a mini muffin pan with non-stick cooking spray and set it aside.

23

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

2. In a large bowl, mix together the flour, baking powder, baking soda and salt. Add the egg, oil, Greek yogurt, vanilla and brown sugar until the mixture is fully combined. It will be a little thicker than a muffin batter. If it's too thick, add in a bit of milk. 3. Using your hands, roll the dough into little balls and place them in the greased muffin pan. 4. Bake donuts for about 10 - 11 minutes, or until they are golden brown. Let them cool for about 1 minute. 5. Mix together the cinnamon and sugar. Using a pastry brush, brush each donut with melted butter, then, dip in the cinnamon sugar to coat. Repeat until all of the donuts have been covered. B. Sugar-Free Doughnut- Gluten Free Chocolate Glazed Baked Doughnuts

1/2 cup + 1 Tbsp oat flour 1/2 cup + 2 Tbsp sweet rice flour 3 Tbspvegetable oil 1/2 cup granulated sugar
24

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

2 large eggs 1/2 cup + 3T milk 1/4 cup unsweetened cocoa powder 2 tsp vanilla 1/2 tsp salt 1 tsp baking powder for the glaze: 1/2 cup powdered sugar 1 Tbsp unsweetened cocoa powder 1 Tbsp milk 1/2 teaspoon vanilla sprinkles (optional, but not really) Servings: 24 pieces Procedures: 1. Preheat your oven to 350 degrees and grease your donut pan. 2. Combine the oat flour, sweet rice flour, sugar, cocoa powder, salt & baking powder in a medium sized bowl. 3. In a small bowl, whisk together eggs, milk, vanilla & oil. 4. Stir wet ingredients into dry ingredients, just until combined. Mixture may be a bit lumpy & thats ok. Do not overmix. 5. With a spoon, spatula or piping bag, fill the donut pan.
25

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

6. Bake for 20-25 minutes. The donuts are done when testing with a toothpick reveals a slightly moist toothpick. 7. Let them cool in the pan for 5 minutes, then, turn out onto a cooling rack. 8. To make the glaze, combine everything but the sprinkles and whisk (with a fork is fine) until smooth. When the donuts have cooled, turn upside down, dunk in icing. Sprinkle the tops with sprinkles and let the glaze set. C. Vegetable Doughnut Potato Doughnuts

Ingredients: 3tbsp Crisco shortening cup sugar 3 egg yolks 1 egg white tsp salt
26

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

1 cup mashed potatoes cup milk 2 cups flour 3tsps baking powder tsp mace tsp nutmeg Peanut or vegetable oil for frying Servings: 24 pieces Procedures: Combine Crisco and sugar. Add egg yolks and white, well beaten. Add mashed potatoes and milks. Sift flour, baking powder, salt and spices together. Add to first mixture, working in more flour if needed. Roll out on a lightly floured surface and cut using a doughnut center or round biscuit cutters (one large outer one with a small one in center for the donut hole). Fry in a deep fryer at 365 F, reducing heat if donuts are browning too quickly. Turn once. Transfer to paper towel and sprinkle immediately with confectioners sugar; alternatively, fill a small brown bag with cup granulated sugar with tsp cinnamon and shake to coat. Or the donuts may be glazed with confectioners icing. C. Fruit Doughnuts Banana Blue-Berry Doughnut

27

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Ingredients: 1 cup Mashed Ripe Banana (Roughly 2 small bananas) 1/2 cup Sugar 1/2 cup Fat Free Greek Yogurt (lactose-free brand) 1/4 cup Unsalted Soy Butter (Melted) 2 Eggs (Room Temperature) 1 teaspoon Pure Vanilla Extract 2 cups All-Purpose Flour 1 teaspoon Baking Powder 1/2 teaspoon Baking Soda 1/4 teaspoon Salt 1 cup fresh blueberries Servings: 24 pieces Instructions: 1. Preheat the oven to 325F 2. Using your electric mixer with the whisk attachment, add the mashed banana, sugar and yogurt. Mix until incorporated. 3. Add melted butter, eggs and vanilla extra and mix. 4. Add flour, baking powder, baking soda and salt to the batter and mix until just incorporated. 5. Using a spatula, fold in the chocolate chips. 6. Scoop the batter into piping bag, snip the end to leave an opening.
28

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

7. Grease doughnut baking pan and pipe 3/4 full the batter into each doughnut mold. 8. Optional: Sprinkle cinnamon sugar mixture on top of each doughnut batter before baking. 9. Bake for 12 to 15 minutes. Remove from the pan and allow cooling before eating. b. Customized Doughnuts Regular Dough Ingredients: 2 c. milk 1/2 c. sugar 2 tsp. salt 2 pkg. dry yeast dissolved in 1/4 c. water 7 c. flour 2 eggs 1/2 c. butter Servings: 72 pieces Procedures: Scald milk, sugar and butter. Cool. Add yeast, then other ingredients and work dough until smooth and spongy. Rise 1 1/2 to 2 hours. Roll on floured board, cut donuts, let rest 15 minutes and fry in deep fat, then glaze.

29

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

DIY, Toppings for Regular Dough: Vegetables Carrots Malunggay Squash Potato Fruits - Cherry - Mango - Corn - Lychee -Strawberry -Grapes Others: - Dark Chocolate - White Chocolate - Sprinkles - Cadbury - Cheese - Cashew Peanut - Corn This picture shows the different toppings offered by the proposed business.

-Cherry -Dark Chocolate -White Chocolate

-Sprinkles -Cadbury -Mango -Cheese Crm -Lychee -Avocado -Cashew Peanut


30

-Corn

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

B. DIY, Beverages 1. Milk A. DIY, Hot Cinnamon Milk Mix

Ingredients 4 1/2 cups powdered milk 1 1/2 cups coffee creamer (Instant Vanilla, powdered) 2 cups sugar 1 1/2 tbsps cinnamon Instructions Combine all of the ingredients into a large bowl with a whisk. Store mix in a sealed air tight container. To prepare: mix cup of mix in to a mug with 1 cup hot water. Good for 25 servings.
31

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

1. DIY, Coffee Tea

Prep Time: 10 minutes Cook Time: 2 minutes Total Time: 12 minutes Yield: 10 servings Ingredients: 2 cup Folgers classic roast coffee, brewed extra strong 3 cups milk dips in jasmine tea 1/2 cup sugar Preparation: Mix well. Pour into small glasses. Serve hot or chill and serve over ice.
32

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

2. DIY, Yuban Strong Brewed Coffee

Ingredients: 1 tsp Yuban brewed coffee 6 0z water 1 tsp sugar Preparation: Mix well. Good to 10 servings

33

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

D. PRODUCTION PROCESS FLOW Raw Materials Ingredients vary depending on whether they are yeast or chemically leavened. Furthermore, homemade doughnuts generally include far few ingredients than mass- produced or those made from mixes. Chemically-raised doughnuts are made with ingredients such as flour, baking powder, salt, liquid, and varying amounts of eggs, milk, sugar, shortening and other flavorings. This type of doughnut uses baking powder in the batter to leaven the dough. Yeast-leavened doughnuts are made with ingredients that include flour, shortening, milk, sugar, salt, water, yeast, eggs or egg whites, and flavorings. Doughnuts produced in sanitary baking conditions in grocery stores, bakeries, or franchises often come from pre-packaged mixes. These vary but can include: flour (wheat and soy flour), shortening, sugar, egg yolks, milk solids, yeast dough conditioners, gum, and artificial flavors. One franchise adds a yeast brew. Mixes require the bakeries to add fresh wet ingredients such as water, milk, and eggs in the mixing process. Doughnuts also require oil (usually vegetable oil) for frying. Glazes or frostings are often added after the product is fried and are made with flour, sugar, flavoring, and sometimes shortening. The Manufacturing Process This process will describe the manufacture of doughnuts in a mechanized doughnut bakery that makes only yeast-raised doughnuts. Because yeast requires time for kneading, time to rest and additional time to rise or proof, it takes at least an hour to take dry pre-packaged mix to completed product.
34

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Acquiring the ingredients

Bakeries or franchises that do a brisk business (making hundreds of dozens in a day) acquire mixes in bags, often as large as 50 lb (22.7 kg). Chains have the ingredients shipped to them from company warehouses within the region and the mixes are stored on the premises and used as needed. The bakery must shop for large quantities of perishable fresh ingredients such as eggs and milk and keep them refrigerated.

Measuring the ingredients

A batch is referred to by weight of dry ingredients put into the mixture. The weight of the batch varies with doughnut type and amount to be made. The pre-packaged mix is poured from a bag onto a scale and the precise amount measured.

Mixing and kneading

The flour mixture is then poured into a large mixing bowl put onto an industrial mixer and the appropriate amount of wet ingredients are added depending on weight of the batch and type of doughnut in production. The wet yeast slurry (for leavening) is mixed separately and carefully added to the flour-water mixture at this time. The dough mixer then begins its work; a large dough hook first mixes and then simulates the human kneading process, pulling and stretching, as it homogenizes the ingredients and develops the dough by forming the gluten into elongated and interlace fibers that form the basic structure of the doughnut. The mix runs on an automatic timer and the entire mixture, including the softened yeast, is kneaded together for approximately 13 minutes.

Resting the Yeast


35

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

It is essential that yeast dough "rests" or simply sits for about 10 minutes after it is mechanically kneaded. As the yeast grows, it converts its food into carbon dioxide (this is called fermentation) and causes the yeast dough to rise. As the dough sits, it allows the gas to develop and the dough starts to rise, indicating the fermentation process of the yeast reacting to sugar in the mix is beginning. If this does not happen, the dough yields flat, tough doughnuts and the mix should be discarded. At the end of this period, a good-quality dough is spongy and soft.

Shaping the doughnuts

The dough is then hoisted by hand and loaded into the hopper of a machine called an extrudera machine that forms the individual doughnuts using a pressure-cutter

The premeasured flour mixture is mixed with the appropriate amount of wet ingredients The wet yeast slurry (for leavening) is mixed separately and carefully added to the flour-water mixture. Next, a large dough hook first mixes and then simulates the human kneading process, pulling and stretching, as it homogenizes the ingredients and develops the dough by forming the gluten into elongated and interlace fibers that form the basic structure of the doughnut.
36

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Once the yeast has had time to rise, the dough is loaded into a hopper that feeds the dough through an extruder. A cover is then placed on the machine and the machine is pressurized, forcing the dough into tubes that 'plop" out a pre-determined amount of dough into the desired shaperings for conventional doughnuts and circles for doughnuts that are to be filled with jam or creme. system. The batch of yeast dough is put into the top of the open machine. A cover is then placed on the machine and the machine is pressurized, forcing the dough into tubes that extrude a pre-determined amount of dough into the desired shaperings for conventional doughnuts and circles for doughnuts that are to be filled with jam or creme. It takes about 15 minutes for the extruder to push out about 30 dozen doughnuts. An automated doughnut stamper can also be used in conjunction with an extruder. In this case, the dough is extruded in a continuous, unshaped flow through a series of rollers that flatten the dough. Once flattened to 0.5 in (1.27 cm) thickness, the sheet of dough is stamped into doughnut shapes. Proofing

The extruder is attached directly to the proofing box (a warm, oven-like machine), which is a hot-air, temperature-controlled warm box set to approximately 125 F (51.6 C). Here, the thin doughnuts are slowly allowed to rise or proof as the yeast ferments under controlled conditions. Proofing renders the doughnuts light and airy. (Yeast doughs must be allowed to rise slowly and at just the right temperature. If the proofing box is too hot, the yeast bacteria will be killed and the doughnuts will not rise. If too cold, the yeast remains inactive and cannot
37

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

ferment thus preventing leavening. A machine attached to the extruder pushes the rings or circles onto small shelves that move through the proof box for about 30 minutes. The shelves are chain-driven and move down, up, and over during this 30 minute period. After 30 minutes, they are quite puffy. Frying

Next, the raw doughnuts fall automatically, one row at a time, into the attached open fryer. It is important to drop just a certain amount of raw doughnuts into the grease at a time. If too many are placed in the fryer at one time, the oil temperature is drastically lowered, fry time is longer, and the doughnuts absorb too much oil. The frying oil is the most expensive ingredient in the production process, and if the doughnuts absorb too much oil, it reduces the profit margin on the batch. As the doughnuts move through the fryer, they are flipped over by a mechanism. After two minutes, the doughnuts have moved completely through the fryer and are forced into the mechanism that applies glaze.

Glazing and drying

As the doughnuts leave the fryer, they move under a shower of glaze. Here, glaze is forced through holes from a bridge running several inches above the hot doughnuts. The glaze coats the top, sides, and part of the bottom of the doughnuts. The doughnuts are conveyored out of the production area to dry and cool.

38

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

The raw doughnuts are conveyored to the proofing box, a warm, oven-like machine that slowly allows the doughnuts to rise or proof as the yeast ferments under controlled conditions. Proofing renders the doughnuts light and airy. After proofing, the raw doughnuts
39

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

fall automatically, one row at a time, into the attached open fryer. It takes two minutes for a doughnut to move through the fryer. Next, the doughnuts move under a shower of glaze. The doughnuts are conveyed out of the production area to dry and cool. Further finishing and sale

Once conveyor to a finishing station, the doughnuts may be sprinkled with candies or nuts or are given a thicker frosting. The disk-like doughnuts (those with no hole) are forced onto a machine that injects two doughnuts at a time with the desired, pre-measured filling. The completed doughnuts are placed on trays for movement to the counter or packed into boxes for custom orders.

40

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

START

Acquiring Ingredients

Measuring the Ingredients

Mixing and Kneading

Resting the Yeast

Shaping the Doughnuts

Proofing

Frying

Glazing and Drying

Further Finishing

SELL

41

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

E. PROJECT SITE Plant location is an important factor that must be considered before establishing a business. Several factors such as the cost of rent, its appearance, availability of the raw materials and suppliers must be considered. The proposed location of the plant site of DIY, Dough it - Yourself will North Gate Avenue Cyberzone, Filinvest Corp. City Muntinlupa City, Metro Manila.The rent will be P200,000.00 per month. This is the overall place of production of the proposed product. See Table 1 for the picture. F. Plant Size and Layout The proponents made a layout of the plant site to be used. The size of the building rented is 1,000 square meters. An important factor to be considered here is on how to make the process flow continuously for the workers to be able to work better. It is necessary to have the appropriate plant layout to facilitate the smooth of manufacturing process. The proponents considered a lot of factors to have a proper plant layout that will be suitable for the whole manufacturing process This plant has complete facilities regarding the electricity, water and other necessary utilities since it is a kind of apartment. There is a wide space for the manufacturing area where the workers can move easily and conveniently. There is a storage room where the raw materials as well as the finished products could be stored properly to prevent spoilage. There would also be a worker station, where the workers could have their rest during their break. There is a receiving area for the customer/retailer who will drop by. The office is large enough to accommodate the visitors who will come. The facilities of the plant are just enough to satisfy the needs of the business. The plant location is in Filinvest Corp. City Muntinlupa City.
42

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Table 1: PROJECT SITE

43

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Table 2: PROJECT LAYOUT FRONT LEFT SIDE VIEW

44

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

FRONT RIGHT SIDE VIEW

45

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

G. FLOOR PLAN

KITCHEN

H. RAW MATERIALS
46

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Raw materials are the basic ingredients for the quality of the product. These are also the building blocks to have an output. These are the reason why and how a product produced is based on the quality of raw materials used during the process. The ingredients of the proposed product are shown below. The following are the raw materials used in making the proponents product. SUGAR-COATED DOUGHNUT

QUANTITY PER Ingredients Cost COST QUANTITY

COST PER UNIT

1 1/2 Cups Wheat Flour

32.00

1 k.

120.00

0.27

3/4 Teaspoon Baking Powder

18.55

100 g.

120.00

0.15

3/4 Teaspoon Baking Soda

88.00

500 g.

120.00

0.73

3/4 Cups Greek Yogurt

96.00

1 k.

120.00

0.80

1 2/2 Teaspoon Vanilla

25.00

250 ml.

120.00

0.21

1/2 Cup Sugar 3/4 Teaspoon Cinnamon

40.00

1 k. 4.0 oz
47

120.00

0.33

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

65.00

120.00

0.54

1 Teaspoon Butter

35.00

1 stick

120.00

0.29

2 Teaspoon Vegetable Oil

95.00

1 L.

120.00

0.79

TOTAL COST

494.55

4.12

SUGAR FREE DOUGHNUT

QUANTITY PER Ingredients Cost COST QUANTITY

COST PER UNIT

2 1/2 Cups & Tablespoon Oat Flour 1/2 Cups & 2 Teaspoon Sweet Rice Flour

40

1 k.

72

0.56

30

1 k.

72

0.42

3 Tablespoon Sunflower Oil 1/2 Cups Granulated Sugar 2 Eggs

40 44 4

1 k. 1 k. 2 pcs.

72 72 72

0.56 0.61 0.06

48

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

1/2 & 2 Teaspoon Vanilla

35

4.0 0z.

72

0.49

4 Tablespoon & 1/2 Cup Milk 1/4 Cup & 1 Tablespoon Unsweetend Cocoa powder

29.6

370 ml.

72

0.41

259.5

100 g.

72

3.60

1/2 Powdered Sugar

21.5

1 k.

72

0.30

TOTAL COST

503.6

6.99

VEGETABLE DOUGHNUT Ingredients 3 Tablespoon Butter 3/4 Cup of Sugar 3 Egg Yolks 1 Egg White 1/2 Teaspoon Salt 1 Cup Mashed Potatoes 1/2 Cup Milk Cost 35 44 4 4 15 60 29.6 Unit Stick 1 kl. 3 pcs. 1 pc. 500 g. 1 kl. 370 ml. QUANTITY 72 72 72 72 72 72 72 COST PER UNIT 0.49 0.61 0.06 0.06 0.21 0.83 0.41

49

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

2 1/2 Flour 3 Teaspoon Baking Powder 1 Teaspoon Mace 1 Teaspoon Nutmeg Vegetable Oil TOTAL COST

40 18.55 50 40 95 435.15

1 kl. 100 g. 250 g. 250 g. 1 L.

72 72 72 72 72

0.56 0.26 0.69 0.56 1.32 6.04

FRUITY DOUGHNUT Ingredients Cost Unit QUANTITY COST PER UNIT

1 Cup Mushed Ripe Banana

50

1 Kl (12pcs.)

96

0.52

1/2 Sugar

44

1 kl.

96

0.46

1/2 Cup Fat free Greek Yogurt

96

1 kl.

96

1.00

1/4 Unsalted Butter

35

Stick

96

0.36

2 eggs 1 Teaspoon Vanilla

4 35

2 pcs. 4.0 oz.

96 96

0.04 0.36

50

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

2 Cups All Purpose Flour

40

1 kl.

96

0.42

1 Teaspoon Baking Powder

18.55

100 g.

96

0.19

1/2 Teaspoon Baking Soda

88

500 g.

96

0.92

1/4 Salt

15

500.g.

96

0.16

1/4 Cup

100

500 g.

96

1.04

TOTAL COST

525.55

5.47

Beverages DIY, Milk Tea Ingredients Cost Unit UNITS COST PER UNIT

4 1/2 Powdered Milk 1 1/2 Coffee creamer 2 cups sugar

250 175 40

454 g. 250 g. 1 kg.

25 25 25

10.00 7.00 1.60

51

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

1 1/2 Tablespoon cinnamon

65

100 g.

25

2.60

TOTAL

530.00

21.20

DIY, Coffee Tea COST PER Ingredients Cost Unit UNIT UNIT

1 cup Bolivion dip coffee dips

418.05

ikg

10

41.81

jasmine tea

40

1 tea bag

10

4.00

1/2 cup sugar

40

1 kg.

10

4.00

TOTAL

498.05

49.81

DIY, Yuban Strong Brewed Coffee


52

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

COST PER Ingredients Cost Unit UNIT UNIT

1 1/2 teaspoon Yuban coffee

494.55

453 g.

10

49.46

1 teaspoon sugar

40

1 kg.

10

4.00

TOTAL

534.55

53.46

J. PRODUCTION MACHINERIES The proponents will use the following factory machinery and equipment in the manufacturing process. In order to have faster and easier production, a manufacturing firm must invest in tools and equipment. This includes the tangible assets which are held by the firm for use in production process. All the tools are locally available. The proponents conducted a price quotation to determine the cost of the tools and equipment. The list of equipment of the firm for production is shown in the figure below. DOUGHNUT ROBOT: MARK VI STANDARD SYSTEM BelshawAdamatics Donut Robot Mark VI Production System is a uniquealternative to traditional donut frying. Compared with open kettle frying, the Mark VI system makes donut production faster and easier, with reduced labor cost. Less training is required to work the system efficiently, and more consistent quality is attainable. The automatic fryer can reduce shortening
53

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

consumption by up to 50% compared to standard fryers. It provides identical frying conditions for each donut without an operator standing over the fryer and inserting, turningand lifting donuts out manually. Instead, it allows the operator to perform other functions. The Mark VI system produces a full variety of cake donuts, making use of aBelshaw Type F depositor. Equally, the Mark VI produces yeast-raised donuts using its Feed Table, Trays and Cloths to insert the donuts into the fryer. These can include Rings, Berliners, Bars, and Twists. There is no sacrifice in product quality ~ both cake and yeast-raised donuts can equal or surpass the best donuts made by standard kettle fryers.

Fryer: Donut Robot Mark VI Automatic fryer holding 4 donuts per row with conveyor flight bars spaced 3.75 inches (95mm) apart, and a capacity of: -- 96 dozen per hour at 110 seconds frying time (yeast-raised donuts)
54

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

-- 112 dozen per hour at 95 seconds frying time (cake donuts)

Melter-Filter: EZMelt 34 +Fill Hose (EZ6-0510) The most efficient way to reduce shortening cost. Shortening drains from the fryerdirectly through the long-life filter, and pumps back up with a foot pedal. Solidshortening (if used) can be melted in the filter. The internal heating element keeps shortening liquid at approximately 250F(120C). Item# SM100-0510 is the Fill Hose used to pump shortening directly from the EZMelt34 to the Mark VI fryer

55

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Feed Table: Feed Table +Extension, Trays and Cloths How the system works: Roll and cut dough using a single cutter, roller-style cutter, or automated sheeter. Place one Proofing Cloth with 24 donuts on top of one Proofing Tray. Place the Proofing Tray (with Cloth and 24 donuts) into a Cabinet Proofer (or a Baking Rack, if a Roll-in Proofer used). Insert more trays until proofer is full. Allow approximately 30-40 minutes proofing time for the donuts to rise. Carry each Proofing Tray to the Feed Table and place the Proofing Cloth onto the Feed Table. Pull away the Proofing Tray. The Feed Table drops the rows of donuts automatically into the Mark VI fryer. The Feed Table extension (FT6-0007SH) increases productivity. It allows theoperator to load more donuts onto the Feed Table and reduces the chance of empty gaps in the fryer.

Support Tables: for Fryer Specially Table.

and Feed Table (right) designed tables for the Mark VI fryer and Feed

Both tables also provide storage space for Shortening, Glaze, Screens,Proofing Trays/Cloths, and assorted items

56

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Rack Loader: RL-18 (Item# 86100) A big labor saver in a small package. The Rack Loader allows donuts to slide down and fill up a Glazing Screen with 24 donuts. The Glazing Screen can then be used for glazing, icing, or storing in a rack. Glazing Screens (Item #SL200-0004) A minimum of 24 screens are recommended. The number needed depends on expected levels of production.

Cake Donut Depositor: Type F +Mounting System +Plunger/Cylinders. Belshaw Adamatic's Type F is an electrically powered, manually operateddepositor which can produce a full range of cake donuts. The Type F can deposit 4 (and usually 5) cake donuts per conveyor row. The Mounting System (Item #0405) attaches
57

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

to the Fryer Support Table One or more plunger/cylinder combinations may be selected (one cylinderis sufficient, if all plungers chosen are the same diameter) See Type F spec sheet or BelshawAdamatic's plunger selection guide forplunger information.

Proofer: EP18/24 Cabinet Proofer Either a Cabinet Proofer or a Roll-in Rack Proofer can be used with the Mark VI standar system. If using the EP18/24, the operator can load and unload each Proofing Traysfull of donuts oneat-a-time, allowing more precision in achieving the best proofing time for yeast-raised donuts If a Roll-in Rack Proofer is available, a Cabinet Proofer will not be required. Capacity of the BelshawAdamatic EP18/24 is approximately 51 dozendonuts per hour (at a proofing time of 35-40 minutes). At full capacity, twoEP18/24's will be needed.

58

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Glazer: HG18EZ + Drain Tray The best way to apply glaze to donuts made by the Mark VI.Glazes 2 dozenat one time, on a glazing screen. BelshawAdamatic'sEasyLift system means the glaze applicator is supportedon rails, rather than being hand held, considerably reducing possible strain on the operator. Item# HG18EZ-1002 is the Drain Tray for the glazer. The drain tray providesa convenient place for extra glaze to drain off donuts before placing on arack, while the operator glazes the next screen of donuts.

59

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Icer: H&I-2 or H&I-4 2-bowl or 4-bowl icers for donuts and other products. H&I-2 and H&I-4 are two-bowl and four-bowl warming tables, water-heatedwith 13(33 cm) stainless steel icing bowls. They can be easily rolled intoand out of whatever location they are needed. The use of moist heat enables icing to stay in condition for longer periods.

COFFEE MAKER Brewed Coffee Maker - KrupsCaffeDuomo 985-42 8 Cups Coffee & Espresso Combo The KrupsCaffeDuomo 985-42 is a dual-purpose coffee maker which brews delicious coffee as well as espresso. Featuring deep brew technology, this Krups 8-cups coffee maker heats the water to an ideal temperature at a specific gap timed to give outstandingly rich coffee. The 'Stop n Serve' function in this Krups espresso maker permits you to remove the carafe during the brewing cycle anytime. Equipped with the steam-pressurized system and pressure safety valve, the KrupsCaffeDuomo 985-42 coffee maker ensures total safety during the brewing process. This Krups 8-cups coffee maker has a Swing-out filter holder provides handling convenience. With a non-stick warming plate, this Krups espresso maker keeps your coffee hot for a long period.

60

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

K. SUPPLIES Office supplies are very important in selling process such as marketing and sales, order processing, delivery, billing and collections and for further inquiries. If the business will not have these things, the business papers and the whole operations will be disorganized. The firm will be using the following supplies for its operation. Maintenance supplies composed of the things that can be used to maintain the cleanliness of the working area. They are to be expected in every business activity. These materials are commonly needed for cleaning the area and far from danger. The firm will use the following maintenance supplies. OFFICE SUPPLIES AND MAINTENANCE DESCRIPTION Short Folder & Envelopes Short Bond paper QUANTITY 24 500
61

UNIT COST 4.00 0.35

TOTAL COST 96.00 175.00

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Long Bond paper Pencil Ballpen Boxes of Paper Clip Stapler Staple Wire Marker Staple remover Log Book Fastener Stamp Pad Fire Extinguisher Liquid Eraser Scotch tape Carbon paper Cellphone Computer Ink Vacuum Cleaner Sponges Dust Wiper

500 5 24 10 4 10 1 2 2 2 2 2 3 2 2 2 1 3 12 2

0.45 5.00 5.00 8.25 179.75 25.25 46.75 65.00 110.00 65.00 40.00 1,500.00 35.00 25.00 35.00 1,500.00 1,500.00 85.00 15.00 65.00

225.00 25.00 120.00 82.50 719.00 252.50 46.75 130.00 220.00 130.00 80.00 3,000.00 105.00 50.00 70.00 3,000.00 1,500.00 255.00 180.00 130.00

62

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Rugs Paper Towel Table Napkin Trash can Hand Soap Glass Cleaner Floor Cleaner Mop TOTAL

10 12 12 3 2 2 2 2 1160

15.00 88.00 66.00 150.00 250.00 150.00 347.00 175.00 6,555.80

150.00 1,056.00 792.00 450.00 500.00 300.00 694.00 350.00 14,883.75

Manufacturing Tools and Equipment and Kitchen Tools


MANUFACTURING TOOLS AND EQUIPMENT UNIT COST 1 235,890.00 2 15,000.00 1 25,000.00 12 250.00 3 30,000.00 1 53,000.00 1 20,000.00 1 20,000.00 1 12,000.00 63 235,890.00 30,000.00 25,000.00 3,000.00 90,000.00 53,000.00 20,000.00 20,000.00 12,000.00

DESCRIPTION Belshaw Adamatics Donut Robot Coffee Maker Doughnut Dispenser Glass Container for Beverage Milk Tea Air conditioner Refrigerator Freezer Electric Oven Electric Mixer

TOTAL COST

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Water Dispenser Microwave Computer Set OfficeComputer Steel Dough Rack Total Description Baking Pan Large Mixing Bowl Measuring Cups Cutter Spatula Piping Tools Measuring Spoon Mixing Spoon Cup and Saucer Set x 6 Spoon x 12 Fork x 12 Large Tray for Glass Pastry Brush Customized Coffee Plastic Cups TOTAL

1 2,100.00 1 5,000.00 2 12,000.00 1 15,000.00 1 38,000.00 29 483,240.00 Kitchen Tools Quantity Cost 5 485.00 4 999.00 2 350.00 6 135.00 4 120.00 6 50.00 5 15.00 3 15.00 4 100.00 2 150.00 2 150.00 36 285.00 20 10.00 12 85.00 1000 2.00 168 2,951.00 64

2,100.00 5,000.00 24,000.00 15,000.00 38,000.00 572,990.00 Total Cost 2,425.00 3,996.00 700.00 810.00 480.00 300.00 75.00 45.00 400.00 300.00 300.00 10,260.00 200.00 1,020.00 2,000.00 23,311.00

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Office Furniture and Fixtures Furniture and fixtures helps the administrative office in transacting with customers comfortably. It is intended for the guests to accommodate their inquiries. The firm will use the following furnitures and fixtures for its administrative purposes.

FURNITURE & FIXTURE DESCRIPTION Chandelier Fluorescent Bulb Incandescent Lamp CCTV Office Table Office Chairs - Managers Office Chairs - Visitors 8 Sets of Table and chairs (1 Table & 4 chairs TOTAL 28 8 8,500.00 50,850.00 44,000.00 98,800.00 QUANTITY 3 4 4 1 2 2 4 UNIT COST 2,200.00 450.00 250.00 35,000.00 2,500.00 1,200.00 750.00 TOTAL COST 6,600.00 1,800.00 1,000.00 35,000.00 5,000.00 2,400.00 3,000.00

65

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

MARKETING/ADVERTISING EXPENSE Marketing/Advertising expense is needed in order to promote the products that the company offers. MARKETING/ADVERTISING EXPENSE DESCRIPTION Flyers Tarpaulin TOTAL QUANTITY 1500 1 COST 8.90 12,000.00 TOTAL COST 13,350.00 12,000.00 25,350.00

Aside from the direct materials needed in the production, there are other materials needed which are not really a part of the manufacturing process. The indirect materials for the proposed product DIY, Doughnuts includes the ff. in the table below: L. FINISHED PRODUCTS Table below shows the expected production of doughnuts and beverages to be produced by DIY, Doughnuts within a year. DIY, DOUGHNUTS Doughnuts Sweet Coated Sugar Free Fruity Vegie
66

Output Unit 129,480.00 118,008.00 49,728.00 83,592.00

Unit Cost 4.12 6.99 5.47 6.04

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Regular Dough

178,992.00

2.56

DIY, BEVERAGES Beverages Milk Tea DIY Coffee Tea DIY, Yuban Strong Brewed Coffee Output Unit 23,500.00 183,700.00 183,700.00 Unit Cost 21.20 49.81 53.46

M. UTILITIES A business venture could not operate without acquiring the basic utilities needed in the production. Utilities include communication and internet that are already installed in the workplace and ready to use. TELECOMMUNICATION DESCRIPTION Internet PLDT TOTAL MONTHLY 1,999.00 2,500.00 4,499.00 Annual 23,988.00 30,000.00 53,988.00

N. WASTE & WASTE DISPOSAL MANAGEMENT Waste Reduction & Recycling


a.

Purchasing
67

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

1.

Inform the suppliers of the products that contain recycled content, have reduced packaging, and are packaged in recyclable materials.

2.

To minimize the amount of bottles and cans used, serve carbonated beverages from a beverage dispenser.

3.

Use health department approved refillable condiment bottles instead of individual packets.

4. 5. 6. b.

Cleaning supplies can be purchased as concentrates rather than ready-to-use. Use toilet tissue made from recycled paper in your restrooms. Menus are printed on recycled paper.

Reuse
1. 2. 3. 4. 5. 6.

Store food in reusable containers. Use hot air dryers in restrooms. Food Prep and Storage Rotate perishable stock at every delivery to minimize waste due to spoilage. Use daily production charts to minimize over-prepping and unnecessary waste. Check your produce deliveries carefully for rotten or damaged product; and return any substandard product.

c.

Recycle
1. 2. 3.

Glass bottles and jars Newspapers Magazines


68

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Chapter IV MANAGEMENT STUDY


In this chapter, it shows the organizational set up that helps in operating the business. For the business to become successful, the management should have a good act of handling and controlling something. It defines the total amount of contribution and the capitalization, the responsibilities and duties of every employee within the organization, compensation of each personnel and the legal requirements of the business. Objectives of the Study To determine the manpower requirements in the operation and set policies that will effectively utilize the human resource, the proponents intends: 1. To specify the ownership the proposed business will undertake; 2. To determine the number of manpower needed and specialization requirement of the production; 3. To discuss the initial capitalization and the amount of contribution of each stockholders; 4. To create a well and firm organizational structure; and 5. To define the relationship existing among different position and organizational structure to be used. Form of Business Ownership The shareholders agreed to establish a form of business organization which will be easy to operate. The proposed business organization will adopt the corporation type of business organization.
69

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Capitalization Capitalization is the total amount of funds contributed by the owners of the business. A sufficient amount of capital is necessary to support the operating expenses of the firm. The stockholders issued amount of P625,000.00 of which is as their starting capital based on the P2,500,000.00 share capital. The amount is determined after taking into consideration the total projected cost and its working capital needed for the first two months. Organizational Structure An organizational structure determines how the roles, power and responsibilities are assigned, controlled, and coordinated, and how information flows between the different levels of management. It refers to the relatively stable and formal network and horizontal interconnections among jobs that constitutes the organization.

70

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

CEO/President

Vice President

Finance Manager

Store Operations Manager

Bakers

Cashiers

Helpers

Delivery Riders

Security Guard

Manpower Requirements: The DIY Doughnuts will employ the following people: Position Finance Manager Store Operations Manager No. of Employees 1 3

71

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Bakers Cashiers Helpers Delivery Riders Security Guards

6 3 6 3 2

Total

24

HUMAN RESOURCE Job Designation and Job Specification Personnel Responsibilities and Qualifications FINANCE MANAGER Responsibilities: Develop systems and procedures to ensure the efficient and effective management of company's finances and compliance with statutory requirements Produce accurate and timely financial information about the company's financial status and performance to enable decisions to be taken relating to the company's financial strength and security Produce all necessary statements and reports to enable the accurate measurement of cash flow, profit and loss, stock and debtors

72

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Develop and monitor all necessary controls to ensure that the company complies with statutory requirements

Act as the main point of contact with external auditors and provide them with required information

Carry out any necessary internal audit reviews and monitor the financial effectiveness of systems and controls

Recommend any changes necessary to improve the company's financial performance and financial controls

Keep up to date with any developments in financial management which might affect how the company's finances are managed or its statutory obligations

Act as the company's main source of expertise on financial control issues

Requirements Candidate must possess at least a Bachelor's/College Degree in Finance or Accountancy Professional License (Passed Board/Bar/Professional License Exam) is an adventage At least 5 years experience in related field.

STORE OPERATIONS MANAGER Responsibilities:

Manage their store's operations and are responsible for financial results. They develop, coach and train in-store partners as they work side by side. And they're responsible for the quality of customer service and beverages in their stores.

Sets plan for shops to achieve sales goal.


73

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Creates, implements and evaluates Store Marketing and other promotions to increase shop sales and build brand awareness

Facilitates timely and proper cash management of shops and checks proper use of revolving fund

Ensure timeliness and completeness of delivery services rendered by the store Regular business reviews on shop performance (sales, profitability and cost efficiency vs. targets) to identify opportunities or formulate action plans to address gaps.

Requirements:

Candidate must possess at least a Bachelor's/College Degree in Business Studies/Management or related

Candidate must possess with at least 3 years experience in related field (QSR, restaurant, retail)

Candidate must possess good leadership skills & has positive, professional working attitude Candidate must be willing to work on a flexible schedule

BAKER Responsibilities:

Produce donuts based on production premix. Monitor supply or raw materials needed in producing bakery products. Inventory control of raw materials. Upkeep and maintain workplace, equipment, and utensils.

74

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Perform other related functions required on the job as assigned by immediate superior from time to time.

Requirements:

Candidate must possess at least a Bachelor's/College Degree in Hospitality/Tourism/Hotel Management or equivalent.

At least 3 year(s) of working experience in the related field is required for this position. Must be equipped with knowledge on basic food safety, food preparation, and sanitation.

HELPER Responsibilities:

Kitchen helpers, food service helpers and dishwashers clear tables, clean kitchen areas, wash dishes, and perform various other activities.

Taking orders and serving food and beverages to customers. Assisting dining guests.

Requirements:

Candidate must possess at least a High School Diploma, Vocational Diploma / Short Course Certificate, Hotel and Restaurant Services or equivalent.

At least 1 year(s) of working experience in the related field is required for this position.

CASHIER Responsibilities:

Greet customers entering establishments. Maintain clean and orderly checkout areas.
75

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Count money in cash drawers at the beginning of shifts to ensure that amounts are correct and that there is adequate change.

Requirements:

Candidate must be at least a High School Graduate Knows how to operate the POS machine, with background in handling credit card transaction.

DELIVERY RIDER Responsibilities:

Driving from the store to the destination delivering products/goods and collecting the payment.

It is their duties to accept deliveries. They might have to work as sales man too and get further orders and business from the customer to whome he delivers the order.

It is his duty to ensure the cleanliness and the maintenance of the delivery vehicle and must ensure the safe delivery of the product without delay or damage.

It is his duty to settle accounts with the costumers and maintain good relationships with them.

Requirements:

Candidate must possess at least a High School Diploma, Vocational Diploma / Short Course Certificate, Hotel and Restaurant Services, Logistic/Transportation or equivalent.

Atleast 1 year of working experience in the related field. Know how to drive a motorcycle; with Professional Licence.

SECURITY GUARD
76

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Responsibilities:

Monitor entrance and departure of customers, employees, and other persons to guard against theft and maintain security of premises.

Greet customers entering the premises. Warn persons of rule infractions or violations, and apprehend or evict violators from the store premises, use force when necessary.

Monitors the shop occupancy to ensure it doesnt exceed maximum capacity.

Requirements:

Candidate must be at least a High School Graduate

E. Wages, Salary Schedule Salary Annual Salary Position No. of Employees Monthly Salary (PhP) (PhP) Finance Manager Store Manager Bakers Cashiers Helpers Delivery Riders Security Guards 6 3 6 3 2
77

18,000.00

216,000.00

Operations 3 18,000.00 648,000.00

16,000.00 13,980.00 13,980.00 13,980.00 13,980.00

1,152,000.00 503,280.00 1,006,560.00 503,280.00 335,520.00

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Total

24

107,920.00

4,364,640.00

Company Benefits Social Security System (SSS) All employees hired by the private companies are required to become an SSS member (R.A. No. 8282). The social security system (SSS) was formed in order to provide private employees together with their families protection against old age, sickness, disability and death. All employed people under 60 years and who earn more than P1, 000 every month are supposed to contribute a certain percentage to the SSS. These contributions are deducted from the employees salaries. On a monthly basis the employer withholds the figures from the salaries. Philippine Health Insurance (PhilHealth) The Philippine Health Insurance Corporation is the medical insurance company of the Philippines. All employees are required to enroll in the National Health Insurance Program. Monthly contributions are based on actual employee monthly salaries and the amount of employee contribution is matched equally by the employer.

Total Salary Salary Range Bracket Premium 1 2 8,999.99 and below 9,000.00 - 9,999.99 8,000.00 9,000.00 200.00 225.00
78

Employee Salary Base Monthly Share

Employer Share

100.00 112.50

100.00 112.50

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

10,000.00 - 10,999.99 10,000.00 11,000.00 - 11,999.99 11,000.00 12,000.00 - 12,999.99 12,000.00 13,000.00 - 13,999.99 13,000.00 14,000.00 - 14,999.99 14,000.00 15,000.00 - 15,999.99 15,000.00 16,000.00 - 16,999.99 16,000.00 17,000.00 - 17,999.99 17,000.00 18,000.00 - 18,999.99 18,000.00 19,000.00 - 19,999.99 19,000.00 20,000.00 - 20,999.99 20,000.00 21,000.00 - 21,999.99 21,000.00 22,000.00 - 22,999.99 22,000.00 23,000.00 - 23,999.99 23,000.00 24,000.00 - 24,999.99 24,000.00 25,000.00 - 25,999.99 25,000.00 26,000.00 - 26,999.99 26,000.00 27,000.00 - 27,999.99 27,000.00 28,000.00 - 28,999.99 28,000.00 29,000.00 - 29,999.99 29,000.00

250.00 275.00 300.00 325.00 350.00 375.00 400.00 425.00 450.00 475.00 500.00 525.00 550.00 575.00 600.00 625.00 650.00 675.00 700.00 725.00

125.00 137.50 150.00 162.50 175.00 187.50 200.00 212.50 225.00 237.50 250.00 262.50 275.00 287.50 300.00 312.50 325.00 337.50 350.00 362.50

125.00 137.50 150.00 162.50 175.00 187.50 200.00 212.50 225.00 237.50 250.00 262.50 275.00 287.50 300.00 312.50 325.00 337.50 350.00 362.50

79

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

23 24 25 26 27 28

30,000.00 - 30,999.99 30,000.00 31,000.00 - 31,999.99 31,000.00 32,000.00 - 32,999.99 32,000.00 33,000.00 - 33,999.99 33,000.00 34,000.00 - 34,999.99 34,000.00 35,000.00 and up 35,000.00

750.00 775.00 800.00 825.00 850.00 875.00

375.00 387.50 400.00 412.50 425.00 437.50

375.00 387.50 400.00 412.50 425.00 437.50

*Employee share represents half of the total monthly premium while the other half is shouldered by the employer. Home Development Mutual Fund (PAG-IBIG) Employers are required to contribute, on behalf of their employees to the Home Development Mutual Fund (R.A. No. 7835). This gives the employees an opportunity to own a house in easypayment plans that can be directly deducted from their monthly wages. 13th Month Pay Based on Pres. Decree No. 851, all Filipino employees are entitled to a year-end bonus equivalent to one month salary regardless of the nature of their employment. The 13 th month pay is to be given no later than December 24 of every year. Overtime Pay and Holiday

If the employee worked in excess of eight hours (overtime work), he shall be paid an additional 30 percent of his hourly rate on said day. Computation: Hourly rate of the basic daily wage x 200 percent x 130 percent x number of hours worked.

80

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

If the employee worked during a regular holiday that also falls on his rest day, he shall be paid an additional 30 percent of his daily rate of 200 percent. Computation: (Daily rate + COLA) x 200 percent] + (30 percent [Daily rate x 200 percent)].

If the employee worked in excess of eight hours (overtime work) during a regular holiday that also falls on his rest day, he shall be paid an additional 30 percent of his hourly rate on said day. Computation: (Hourly rate of the basic daily wage x 200 percent x 130 percent x 130 percent x number of hours worked)

Other company benefits Christmas Bonus This is given on December, on top of the 13th month pay. This will be considered as the companys Christmas gift to its employees. Company outing and other activities Manning Schedule Personnel Finance Manager Store Operations Manager Store Operations Manager Store Operations Manager Baker Baker Baker

Employees Schedule AM 1.00 Shift 1.00 1.00 1.00 2.00 2.00 2.00 AM Shift PM Shift MidShift AM Shift PM Shift MidShift

MON 8am5pm 8am5pm 5pm1am DayOff DayOff 5pm1am 1am8am 81

TUE 8am5pm DayOff 5pm1am 1am8am 8am5pm 5pm1am DayOff

WED 8am5pm 8am5pm DayOff 1am8am 8am5pm DayOff 1am8am

THU 8am5pm 8am5pm 5pm1am 1am8am DayOff 5pm1am 1am8am

FRI 8am5pm 8am5pm 5pm1am 1am8am 8am5pm DayOff 1am8am

SAT DayOff DayOff 5pm1am 1am8am 8am5pm 5pm1am 1am8am

SUN 8am5pm 8am5pm 5pm1am 1am8am 8am5pm 5pm1am DayOff

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Helper Helper Helper Cashier Cashier Cashier Security Guard Security Guard Delivery Rider Delivery Rider

2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

AM Shift PM Shift MidShift AM Shift PM Shift MidShift AM Shift PM Shift AM Shift PM Shift

8am5pm DayOff 1am8am 8am5pm DayOff 1am8am 8am8pm DayOff 8am5pm 5pm1am

8am5pm DayOff 1am8am 8am5pm 5pm1am 1am8am 8am5pm 5pm1am DayOff 5pm1am

8am5pm 5pm1am DayOff 8am5pm 5pm1am 1am8am 8am5pm 5pm1am 8am5pm 5pm1am

DayOff 5pm1am DayOff 8am5pm 5pm1am 1am8am DayOff 5pm1am 8am5pm 5pm1am

DayOff 5pm1am 1am8am 8am5pm 5pm1am 1am8am 8am5pm 5pm1am 8am5pm 5pm1am

8am5pm 5pm1am 1am8am DayOff 5pm1am 1am8am 8am5pm 5pm1am 8am5pm DayOff

8am5pm 5pm1am 1am8am 8am5pm 5pm1am DayOff 8am5pm 5pm1am 8am5pm 5pm1am

H. Company Rules and Regulations The objective of this is to establish a standard set of rules and regulations for the entire company whereby all employees will adhere to and to adopt such rules and regulations as a standard code of conduct for all employees. MINOR FORMS OF MISCONDUCT An employee, who is guilty of one of the following, or similar forms of misconduct, may be given a verbal warning at the first occurrence thereof. The issuing of a severe or written warning may be alternative forms of disciplinary action for misconducts depending on the evidence, circumstances and seriousness of each situation. An employee may even be dismissed for repeated minor forms of misconduct. Each transgression will be dealt with on own merit in all instances. The following are examples of such misconduct:
82

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

- Absence from the workstation without permission - Lending money to fellow employees for gain during working hours - Minor violations relating to the driving and/or cleaning and/or use of the employer's vehicles - Photocopying documents without permission - Late coming or overstaying in restrooms at tea or lunch breaks - Use of telephones without permission - Throwing refuse and/or any other objects on the floor or out of the windows - Eating in prohibited areas - Not wearing prescribed clothing/ uniform - Smoking in prohibited areas and/or at prohibited times - Failing or neglecting to advise your employer of your absence - Leaving the department or plant during working hours without permission and/or without an authorized exit permit - Stopping work or making preparations to leave work (e.g. such as washing up or changing clothes) before the specified quitting time. (Note: time lost will be unpaid in addition to any disciplinary action which may be taken) - Wasting time or loitering in toilets or on company premises during working hours - Failure by drivers to adhere to delivery time sheets without reasonable explanation - Unauthorized meetings - Placing of notices on notice boards without permission from Management

83

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

- Removing notices, signs or writing in any form from bulletin boards or any other surface on company property at any time without specified authorization from Management - Creating or contributing to unsanitary conditions on your employer's premises - Unauthorized soliciting or collecting contributions for any purpose whatsoever on company premises - Disruptive behavior - Horseplay, scuffling, running or throwing objects at any time on company premises - Causing unnecessary distractions to fellow employees - Making of unnecessary scrap - Gambling, conducting a lottery or any other game of chance on company premises or whilst on duty at any time - Unauthorized operation or interference with company machines, tools or equipment at any time MISCONDUCT OF A MORE SERIOUS NATURE At the occurrence of any of the following forms of misconduct, or others of a similar nature, an employee may receive a warning (written or severe), or face dismissal or summary dismissal at the option of Management, depending on the evidence, circumstances and seriousness of each situation. - Addressing abusive and/or obscene language at a fellow employee or Management representative, or a client, or in a client's presence - Sleeping on the job - Negligence or gross negligence in the performance of your duties or functions

84

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

- Failure to report an accident or damage to machinery, vehicles or other property belonging to the Employer Possession of intoxicating liquor and/ or habit forming drugs on the Employer's premises - Intimidation - Fraud - Using another person's identity card or permitting another person to use your identity card to enter company premises - Failure to report your own communicable disease to the Company doctor or your immediate superior - Bribery - Dishonesty - Unauthorized removal of Company and/ or fellow employees property - Theft of company property and/or a fellow employee's property - Unauthorized possession of company property and/or a fellow employee's property - Misappropriation of company property and/or a fellow employee's property - Falsification of the Employer's records - Assault - Threatening behavior - Wilful damage to property in the Employer's charge - Gross insubordination or blatant disrespect to management or clients - Negligent or reckless driving of vehicles in the Employer's charge
85

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

- Driving of any motor vehicle at an unsafe speed on company or client's premises - Traffic violations by drivers - Driving, alighting upon or tampering with a company motor vehicle without proper authorization - Intentional interfering with or obstructing other employees in the performance of their duties - Unauthorized interference or tampering with or damaging safety equipment - Refusal or failure to obey a lawful instruction - Disregarding or breaching the employer's safety rules and regulations or standard/common safety practices - Failure to report an injury on duty - Consumption of liquor or alcoholic beverage or habit forming drugs on company premises at any time and/or whilst on duty - Reporting for duty under the influence of alcohol or habit forming drugs and/or suffering from alcoholic hangover - Absence from work without permission or without reasonable cause - Any conduct prejudicing the integrity of the product and manufacturing rules and regulations - Fighting - Desertion - Loss or destruction of the Employer's property through malice, carelessness or negligence - Any action or omission, which may lead to stock not being accepted by the customer through the employee's carelessness or negligence

86

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

- Disposing of or concealing defective work or workmanship, either directly or indirectly, and/or any other deception in regard to defective work or workmanship - Clocking irregularities, which shall include, inter alia, failure to clock own card, unauthorized altering of figures recorded on clock card or time card, clocking another employee's clock card and destruction or loss of clock card or time card - Any other misconduct constituting breach of contract under the common law or any other legal provisions - Refusing to submit to a search of person, clothing, locker or vehicle when required or requested to do so by one of the Company authorized officials - The making or publishing of false, vicious or malicious statements concerning any employee, the Company or its products - Misuse or removal from the Company premises without proper authorization, of employee lists, blue prints, company records or the conveying of any confidential company information to third parties, which shall include information in respect of wages and other substantive conditions of employment - Deliberately making false reports or making false entries on any official company documents or records, e.g. log sheets - Immoral conduct or indecency on company premises and/or whilst on duty and/or whilst representing the Company - Making false statements when applying for employment with the Company and/or when undergoing a medical examination - Conduct detrimental to the image, performance or profitability of the Employer
87

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

- Divulging information, without proper authorization, concerning the Company's business - Direct or indirect discrimination on grounds including, but not limited to, race, gender, sex, pregnancy, marital status, family responsibility, ethnic or social origin, color, sexual orientation, age, disability, religion, HIV status, conscience, belief, political opinion, culture, language, birth - Harassment or victimization based on grounds included, but not limited to, race, gender, sex, pregnancy, marital status, family responsibility, ethnic or social origin, color, sexual orientation, age, disability, religion, HIV status, conscience, belief, political opinion, culture, language, birth. - Conviction on any criminal offence and/or sentence to a prison term for a conviction and/or sentence related to a rule or standard regulating conduct in, or of relevance to, the workplace - Misappropriation of Company property - Misrepresentation. - Unauthorized use of another employees password of any nature whatsoever - Unauthorized use and/or negligence in the use of and/or use for purposes not related to the business or job function and/or abuse of Internet, e- mail and computer hardware and software facilities.

Chapter V FINANCIAL ASPECTS


Financial study aims to identify the financing needs of the business venture. It determines the required capital for the business operations, studies the solvency, liquidity and profitability ratios that are important in assessing the firm's future. Financial study is the heart of any business plan, the point

88

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

in time where one's vision is qualified in terms of pesos and centavos, and units of time: days, weeks, months and years (Cabrera, 2005). This chapter consists of preparation of financial statements and those matters have significant influence on the feasibility of the project. This will includes not only the current operations but also the projections covering for the five (5) years of business operation. Objectives of the Study The primary objective of financial aspects is to know the profitability of the business after considering all the necessary expenses and the five year financial projection of the service. It aims to achieve the following: 1. To make a realistic and complete estimated future amounts that would test the feasibility of the study with respect to the profitability, liquidity and solvency; 2. To determine the total initial project cost, the required total capital contribution of each shareholder, as well as the sources of funds to be used to support the short term and long term needs; 3. To identify the break-even point, the internal rate of return of the business; 4. To determine whether the study will be able to pay its total debt with reasonable margin of safety; 5. To be able to evaluate the financial statements in terms of the analysis of liquidity or short term solvency, asset management solvency, profitability, and stability of its financial position. Statement of Financial Position Statement of financial position is the new term for balance sheet. Statement of financial position shows the financial position or condition of an entity by listing the assets, liabilities,

89

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

and owner's equity as at specific date (Ballada, 2010). This statement reflects to the basic accounting equation: Assets = Liabilities + Equity. The users of financial statements analyze the statement of financial position to evaluate an entity's liquidity, its financial flexibility and its ability to generate profits and its solvency. It is also the review of what the company owns and what the company owes to the outsiders and to internal owners. Assets are economic resources that are expected to provide future service to organization. Equities consists of the organizations liabilities, which are the obligations together with the equity interest of its owners. Income Statement Income statement contains the income and expense accounts. It represents the results of operations for the accounting period. This statement summarizes the company's revenue, expenses, gains and losses (definition of revenue and expense). Income statement is

likewise useful in predicting the capacity of the firm to generate cash flows from its existing resource based.

90

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

DIY, DOUGHNUTS INC. Statement of Financial Position 5 Years Projection


Assets Current Assets Cash Cash In Bank Direct Materials Finished Goods Inventory Beverages Total Current Assets Non-current Assets Baker Machine Baking Tools and Equipment Furniture and Fixture Leasehold Improvement Accumulated Depreciation- Baker Machine Accumulated DepreciationManufacturing Tools and Equipment Accumulated DepreciationLeasehold Improvement Accumulated Depreciation- Furniture and Fixture Total Non-current Assets Total Assets Liabilities and Equity Accounts Payable Withholding Tax payable-expanded Withholding Tax Payable-wages SSS Premium Payable Philhealth Premium Payable Pag Ibig Premium Payable Total Liabilities Share Capital Share Premium Retained Earnings Total Liabilities and Equity 2015 384,252.97 576,379.45 23,280.20 24,731.18 1,339.80 1,009,983.59 2016 745,984.59 1,118,976.88 22,159.80 24,978.49 1,353.20 1,913,452.96 2017 1,151,597.84 1,727,396.76 22,603.00 25,478.06 1,380.26 2,928,455.92 2018 1,657,939.73 2,486,909.60 23,733.15 26,751.96 1,449.27 4,196,783.72 2019 2,268,792.45 3,403,188.67 24,919.81 28,089.56 1,521.74 5,726,512.22

235,890.00 360,411.00 98,800.00 85,000.00 (23,589.00) (45,051.38) (8,500.00) (16,466.67) 686,493.96 1,696,477.55

235,890.00 360,411.00 98,800.00 85,000.00 (47,178.00) (90,102.75) (17,000.00) (32,933.33) 592,886.92 2,506,339.88

235,890.00 360,411.00 98,800.00 85,000.00 (70,767.00) (135,154.13) (25,500.00) (49,400.00) 499,279.88 3,427,735.80

235,890.00 360,411.00 98,800.00 85,000.00 (94,356.00) (180,205.50) (34,000.00) (65,866.67) 405,672.83 4,602,456.55

235,890.00 360,411.00 98,800.00 85,000.00 (117,945.00) (225,256.88) (42,500.00) (82,333.33) 312,065.79 6,038,578.01

130,864.70 10,000.00 18,705.92 15,925.48 14,887.50 3,750.00 194,133.60 625,000.00 62,500.00 814,843.95 1,696,477.55

132,173.35 10,000.00 18,705.92 15,925.48 14,887.50 3,750.00 195,442.25 625,000.00 62,500.00 1,623,397.63 2,506,339.88

134,816.81 10,000.00 18,705.92 15,925.48 14,887.50 3,750.00 198,085.71 625,000.00 62,500.00 2,542,150.08 3,427,735.80

141,557.65 10,000.00 18,705.92 15,925.48 14,887.50 3,750.00 204,826.55 625,000.00 62,500.00 3,710,129.99 4,602,456.55

148,635.54 10,000.00 18,705.92 15,925.48 14,887.50 3,750.00 211,904.44 625,000.00 62,500.00 5,139,173.57 6,038,578.01

91

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

DIY, DOUGHNUTS INC. INCOME STATEMENT 5 YEARS PROJECTION

Sales Cost of Sale Gross Profit Operating Expenses Advertising Expenses Telecomunication Salaries Expenses-operating Gas and Oil Repair and Maintenance Rent Expense Light and Water Administrative Expenses Salaries Expenses-administrative Depreciation Expense Organizational Cost Total Income Before Tax Income Tax Expense Net Income

39,315,656.20 28,876,046.85 10,439,609.34 25,350.00 53,988.00 1,509,840.00 1,572,626.25 11,232.85 1,680,000.00 2,859,243.30 1,524,000.00 24,966.67 14,299.50 9,275,546.56 1,164,062.79 349,218.84 814,843.95

39,708,812.76 29,226,029.87 10,482,782.89 25,350.00 53,988.00 1,509,840.00 1,588,352.51 22,465.69 1,680,000.00 2,898,743.33 1,524,000.00 24,966.67 9,327,706.20 1,155,076.69 346,523.01 808,553.68

40,502,989.01 29,761,804.55 10,741,184.46 25,350.00 53,988.00 1,509,840.00 1,620,119.56 33,698.54 1,680,000.00 2,956,718.20 1,524,000.00 24,966.67 9,428,680.96 1,312,503.50 393,751.05 918,752.45

42,528,138.46 31,190,840.04 11,337,298.43 25,350.00 53,988.00 1,509,840.00 1,701,125.54 44,931.38 1,680,000.00 3,104,554.11 1,524,000.00 24,966.67 9,668,755.69 1,668,542.73 500,562.82 1,167,979.91

44,654,545.39 32,692,782.04 11,961,763.35 25,350.00 53,988.00 1,509,840.00 1,786,181.82 56,164.23 1,680,000.00 3,259,781.81 1,524,000.00 24,966.67 9,920,272.52 2,041,490.83 612,447.25 1,429,043.58

92

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

SUPPORTING SCHEDULE: COST OF GOODS SOLD - DOUGHNUT


Statement Of Cost Of Goods Manufactured Direct Materials Beginning Purchases Direct Materials End Materials Used Direct Labor Factory Over Head Manufacturing Cost Finished Goods Beginning Goods Available For Sale Finished Goods End Cost of Good Sold Doughnut 2,617,294.00 21,940.40 2,595,353.60 1,152,000.00 5,687,702.23 9,435,055.83 9,435,055.83 24,731.18 9,410,324.65 21,940.40 2,643,466.94 22,159.80 2,643,247.54 1,152,000.00 5,744,579.25 9,539,826.78 24,731.18 9,564,557.96 24,978.49 9,564,310.65 22,159.80 2,696,336.28 22,603.00 2,695,893.08 1,152,000.00 5,859,470.83 9,707,363.92 24,978.49 9,732,342.40 25,478.06 9,706,864.35 22,603.00 2,831,153.09 23,733.15 2,830,022.94 1,152,000.00 6,152,444.37 10,134,467.32 25,478.06 10,159,945.37 26,751.96 10,133,193.41 23,733.15 2,972,710.75 24,919.81 2,971,524.09 1,152,000.00 6,460,066.59 10,583,590.68 26,751.96 10,610,342.64 28,089.56 10,582,253.09

COST OF GOODS SOLD -BEVERAGES

Beverage Inventory Beginning Purchases Beverage Inventory Ending Cost Of Good Sold

19,467,062.00 1,339.80 19,465,722.20

1,339.80 19,661,732.62 1,353.20 19,661,719.22

1,353.20 20,054,967.27 1,380.26 20,054,940.21

1,380.26 21,057,715.64 1,449.27 21,057,646.62

1,449.27 22,110,601.42 1,521.74 22,110,528.95

93

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

MANPOWER REQUIREMENTS
Salary Department President
Vice-President
Finance Manager

Deductions Fixed 360,000.00 300,000.00 216,000.00 216,000.00 216,000.00 216,000.00 192,000.00 192,000.00 192,000.00 192,000.00 192,000.00 192,000.00 SSS 6,975.60 6,975.60 6,975.60 6,975.60 6,975.60 6,975.60 6,975.60 6,975.60 6,975.60 6,975.60 6,975.60 6,975.60 6,104.40 6,104.40 6,104.40 6,104.40 6,104.40 6,104.40 6,104.40 6,104.40 6,104.40 6,104.40 6,104.40 6,104.40 6,104.40 Philhealth 4,500.00 4,500.00 2,700.00 2,700.00 2,700.00 2,700.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 HDMF 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00
Total Deductions

Personal Gross Amount 297,924.40 287,924.40 155,724.40 155,724.40 155,724.40 155,724.40 132,024.40 132,024.40 132,024.40 132,024.40 132,024.40 132,024.40 109,105.60 109,105.60 109,105.60 109,105.60 109,105.60 109,105.60 109,105.60 109,105.60 109,105.60 109,105.60 109,105.60 109,105.60 109,105.60 Exemptions 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00

Taxable Income 247,924.40 237,924.40 105,724.40 105,724.40 105,724.40 105,724.40 82,024.40 82,024.40 82,024.40 82,024.40 82,024.40 82,024.40 59,105.60 59,105.60 59,105.60 59,105.60 59,105.60 59,105.60 59,105.60 59,105.60 59,105.60 59,105.60 59,105.60 59,105.60 59,105.60 W/Tax 49,481.10 46,981.10 15,644.88 15,644.88 15,644.88 15,644.88 10,904.88 10,904.88 10,904.88 10,904.88 10,904.88 10,904.88

Position

Basic

Store Operations Manager - 1 Store Operations Manager - 2

Admin

Store Operations Manager - 3

Production

Service Crew

Baker - 1 Baker - 2 Baker - 3 Baker - 4 Baker - 5 Baker - 6 Cashier - 1 Cashier - 2 Cashier - 3 Helper - 1 Helper - 2 Helper - 3 Helper - 4 Helper - 5 Helper - 6
Security Guard - 1 Security Guard - 2 Delivery Rider - 1 Delivery Rider -2

167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00

62,075.60 12,075.60 60,275.60 60,275.60 60,275.60 60,275.60 59,975.60 59,975.60 59,975.60 59,975.60 59,975.60 59,975.60 58,654.40 58,654.40 58,654.40 58,654.40 58,654.40 58,654.40 58,654.40 58,654.40 58,654.40 58,654.40 58,654.40 58,654.40 58,654.40

TOTAL

2,180,880.00 2,676,000.00 163,064.40 59,550.00 15,000.00 1,437,614.40 3,419,265.60 1,250,000.00 2,169,265.60 224,471.00

94

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Basis for Manufacturing and Administrative Expenses


DIRECT LABOR FACTORY OVERHEAD Department President
Vice-President
Finance Manager

Operating Expenses

Administrative Expenses

Position 360,000.00 300,000.00 216,000.00 216,000.00 216,000.00 216,000.00 192,000.00 192,000.00 192,000.00 192,000.00 192,000.00 192,000.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 1,509,840.00

Store Operations Manager - 1 Store Operations Manager - 2

Admin

Store Operations Manager - 3

Production

Service Crew

Baker - 1 Baker - 2 Baker - 3 Baker - 4 Baker - 5 Baker - 6 Cashier - 1 Cashier - 2 Cashier - 3 Helper - 1 Helper - 2 Helper - 3 Helper - 4 Helper - 5 Helper - 6
Security Guard - 1 Security Guard - 2 Delivery Rider - 1 Delivery Rider -2

1,152,000.00

503,280.00

1,524,000.00

95

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Lapsing Schedule of Depreciation


Particulars Manufacturing Tools and Equipment Baker Machine Furnuture and Fixture Total Cost 360,411.00 235,890.00 98,800.00 695,101.00 Useful Life Depreciation 8 10 6 45,051.38 23,589.00 16,466.67 85,107.04

Employee Benefits-Company Contributions


Department President
Vice-President
Finance Manager

Position

Salary Basic Fixed 360,000.00 300,000.00 216,000.00 216,000.00 216,000.00 216,000.00 192,000.00 192,000.00 192,000.00 192,000.00 192,000.00 192,000.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 167,760.00 2,180,880.00 2,676,000.00

Employer's Share SSS Philhealth 1,208.70 4,500.00 1,208.70 4,500.00 1,208.70 2,700.00 1,208.70 1,208.70 1,208.70 1,208.70 1,208.70 1,208.70 1,208.70 1,208.70 1,208.70 1,041.30 1,041.30 1,041.30 1,041.30 1,041.30 1,041.30 1,041.30 1,041.30 1,041.30 1,041.30 1,041.30 1,041.30 1,041.30 28,041.30 2,700.00 2,700.00 2,700.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 59,550.00

HDMF 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 15,000.00

Store Operations Manager - 1 Store Operations Manager - 2

Admin

Store Operations Manager - 3

Production

Service Crew

Baker - 1 Baker - 2 Baker - 3 Baker - 4 Baker - 5 Baker - 6 Cashier - 1 Cashier - 2 Cashier - 3 Helper - 1 Helper - 2 Helper - 3 Helper - 4 Helper - 5 Helper - 6
Security Guard - 1 Security Guard - 2 Delivery Rider - 1 Delivery Rider -2

TOTAL

96

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

DIY, DOUGHNUT UNIT SALES 5 YEARS PROJECTION

YEAR Expected unit sold Ready-made Sweet-Coated Sugar-Free Fruity Veggie Customized Coffee Milk-Tea Beverages

2014 558,350 379,678 129,091 117,700 49,358 83,529 178,672 367,394 23,451 390,845

Unit Sales Projection 2015 2016 614,185 417,646 142,000 129,470 54,294 91,882 196,539 404,134 25,796 429,929 737,022 626,469 212,999 194,205 81,441 137,823 235,847 606,201 38,694 515,915

2017 1,105,533 939,703 319,499 291,308 122,161 206,735 353,771 909,301 58,040 773,873

2018 1,658,299 1,409,555 479,249 436,962 183,242 310,102 530,656 1,363,951 87,061 1,160,810

97

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

DIY, DOUGHNUT PESO SALES 5 YEARS PROJECTION

Pesos Sales Projection YEAR Ready-made Sweet-Coated Sugar-Free Fruity Veggie Customized Coffee Milk-Tea Beverages Total Sales 20 25 30 30 15 70 60 Unit Price 2014 9,510,933.73 2,581,810.35 2,942,504.45 1,480,744.17 2,505,874.76 2,680,079.95 25,717,600.54 1,407,041.97 27,124,642.51 39,315,656.20 2015 9,606,043.07 2,607,628.46 2,971,929.49 1,495,551.62 2,530,933.50 2,706,880.75 25,974,776.54 1,421,112.39 27,395,888.94 39,708,812.76 2016 9,798,163.93 2,659,781.03 3,031,368.08 1,525,462.65 2,581,552.17 2,761,018.37 26,494,272.08 1,449,534.64 27,943,806.72 40,502,989.01 2017 10,288,072.12 2,792,770.08 3,182,936.49 1,601,735.78 2,710,629.78 2,899,069.28 27,818,985.68 1,522,011.37 29,340,997.05 42,528,138.46 2018 10,802,475.73 2,932,408.58 3,342,083.31 1,681,822.57 2,846,161.27 3,044,022.75 29,209,934.96 1,598,111.94 30,808,046.91 44,654,545.39

98

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Pre-operating Costs SEC Filing fee Legal reaserch Document and other registration fee BIR Annual Registration fee Mayor's Fee Mechanical Fee Electrical Fee Annual Barangay Clearance/Permit Annual Sanitary Clearance Annual Community Tax Certificate Annual Garbage Fee Payment Annual Signboard fee Payment Building Fee Processing Fee Fire Fee DTI Permit Other Fee Total Pre-Organization Cost

Amount 5,000.00 50.00 980.00 6,030.00 500.00 1,207.50 500.00 150.00 600.00 600.00 2,000.00 150.00 100.00 480.00 250.00 497.00 730.00 505.00 14,299.50

99

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Chapter VI SOCIO ECONOMIC STUDY

CONTRIBUTION TO THE ECONOMY DIY Doughnut is a store offering doughnuts and coffee. DIY Doughnut does doughnuts, everything else is an afterthought. DIY Doughnut would argue otherwise but doughnuts are commodity. They can be purchased anywhere and, unless its fresh, one doughnut tastes pretty much like any other. The economic recovery may be slow but our taste for luxury pastry is expanding rapidly (along with our waistlines). DIY Doughnuts is a central frame of reference for organizational decisions, strategic goal setting and behaviors that respect all of our stakeholders. Corporate Social Responsibility is also a way to formalize our tradition of doing what's right for our consumers, employees and the communities we serve. Our Priorities Our People: From our employees, customers and suppliers the company will be treating everyone with respect, equality and fairness in order for them to be empowered to reach their goals. Our Guests: We are passionate about offering our guests delicious products that they will enjoy, giving them plenty of menu options, and providing accurate nutrition information so that they can make the best choices for themselves. Our Neighborhood: We are dedicated to serve the basic needs of our local communities from providing food for the hungry and support for childrens health and wellnes s, to ensure that our
100

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

neighborhood are safe and secure. Our Planet: We recognize that everything we do has an impact on the environment. From the materials we use, to the way we construct and operate our stores, we are committed to adopt better and more sustainable approaches whenever possible. SOCIAL RESPONSIBILITY Local Communities- Having a positive impact on communities near and far is at the heart of our values. Were friendly to our customers and we treat our staff s well. They expect businesses to be responsible and ethical, but we dont just do it for those reasons, we genuinely believe its important to give something back when you can. Ecology- this will give as a very inspiring atmosphere which is needed in attracting customers and it will be more profitable for everybody once they visited. Infrastructures- the materials needed in this will only cost less due to the simplicity and convenience of the shop. Landscape- the place which is commercial are having a very exciting outlook because it is not any more expected to build or to make use of any landscape, due to the site we fully conducive for any commercial purpose. Others- it is only proper that more space be needed in the future because we are expecting for an expansion in our business.

101

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Conclusion
The Dough-It-Yourself Shop is still unfamiliar in the doughnut indu stry which is a competitive advantage to its competitors. We envisioned of making it possible for the consumers to have the freedom to customize the flavors that they wanted to put in their doughnut. It can be simple and can be from the most flavor-filled doughnut and yet it would still be in an affordable price. We thought of producing vegetable and fruit flavored doughnuts so that customers wouldnt have to worry about getting too fat because of sugar and they could enjoy the guilt-free pleasures of eating our product. We made an assessment and evaluation of the business condition and future business potentials. The data needed for analysis and interpretation come mostly from the financial statements (see pages 91-92) where key figures are sought and meaningful relationships are developed and analyzed. A current ratio is an indication of a company's ability to meet short-term debt obligations. The higher the ratio, the more liquid the company is. Current ratio is equal to current assets divided by current liabilities. The current ratios of the business from 2015 to 2019 are: 5.20, 9.79, 14.78, 20.49 and 27.02. (See computation below) The current assets of the company show that it is more than twice the current liabilities and gradually increases each year, it indicates that the business will be able repay its debts over the period of next 12 months and is generally considered to have good shortterm financial strength.

102

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

2015 CURRENT ASSETS CURRENT LIABILITIES CURRENT RATIO

2016

2017

2018

2019

1,009,983.59 1,913,452.96 2,928,455.92 4,196,783.72 5,726,512.22 194,133.60 5.20 195,442.25 9.79 198,085.71 14.78 204,826.55 20.49 211,904.44 27.02

Payback Period Payback period is the time in which the initial cash outflow of an investment is expected to be recovered from the cash inflows generated by the investment. Payback period is equal to initial investment cash inflow over average net income. The payback period of the business is 0.61 year or 7 months. (See computation below) It indicates that the cash inflows are certain.

NET INCOME 2015 2016 2017 2018 2019 814,843.95 808,553.68 918,752.45 1,167,979.91 1,429,043.58 5139173.57/5 AVERAGE NET INCOME 1,027,834.71

SHARE CAPITAL

625,000.00

AVERAGE NET INCOME 1,027,834.71 PAYBACK PERIOD 0.61

103

DR. FILEMON C. AGUILAR MEMORIAL COLLEGE OF LAS PIAS


GOLDENGATE SUBDIVISION, TALON 3, LAS PIAS CITY TEL. NO. 805-84-25

Accounting rate of return (return on investment) is the ratio of estimated profit of a business to the investment made in the business. The percentages of return on investment of the business from 2015 to 2019 are: 54%, 35%, 28%, 27% and 35%. (See computation below) It recognizes the profitability factor of investment and indicates that the business will certainly grow profits year after year. Our business will also be managed by competent and hardworking employees that will ensure the achievement of our business goals. We'll make sure that we will be able to accommodate the needs of our customers, to turn the hungry fans into satisfied customers, that our bakers will bake reactively to proactively and that we will deliver better customer experience. We are certain that the business will fulfill its mission of making and serving the freshest, most delicious doughnuts quickly and courteously in modern, well merchandised stores. And that the business will attain its vision to become dominant worldwide and be known because of high quality doughnuts and compatible high quality products. A plan for expansion after 3 to 4 years is also possible. We therefore conclude that our business is feasible and will be a sure hit to the food industry.

104

Похожие интересы