124

TIPSY DAISY RESTO BAR

A Feasibility Study

Presented to the Faculty of the

DEPARTMENT OF HOSPITALITY MANAGEMENT

Cebu Institute of Technology-University

Cebu City, Philippines

In Partial Fulfillment
Of the Requirements for the Degree of
BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT MANAGEMENT
(BSHRM)

By:

Amador, Jackie T.
Desamparado, Mary O.
Palmares, John Harley
Olita, Lloyd Jason
Tabasa, Cyril A.

March 2015

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APPROVAL SHEET

This study entitled Tipsy Daisy Resto Bar, prepared and submitted
by BS-HRM students in partial fulfillment of the requirements for the degree of
Bachelor of Science in Hotel and Restaurant Management is hereby accepted
and recommended for Oral Defense.

THESIS ADVISORY COMMITTEE

DR. CHERYL M. LUCERO

Chair, DHM

DR. RONALD PAYAO

RABAYA

MRS. TAINA LOURDES

Adviser

Member

DR. LUCITA A. ADELAN

Member
PANEL OF EXAMINERS
Approved by the committee on Oral Examination with a grade of PASSED.

DR.CHERYL M. LUCERO
Chair, DHM
DR. RONALD PAYAO
RABAYA

MRS. TAINA LOURDES

Adviser

Member

DR. LUCITA A. ADELAN

Member

ACCEPTED AND APPROVED in partial fulfillment of the requirements for the

degree of Bachelor of Science in Hotel and Restaurant Management.

126

ACKNOWLEDGEMENT

The researchers would like to express their deepest thanks to the people who
shared their expertise to finish their feasibility study. Thank you for all the
support, encouragement, direction and inspiration given to us. Without you this
will not be realize and for sharing her personal time in correcting our grammars;
Dr. Ronald Payao our dissertation adviser for his powerful ideas, precious time
and genuine support and for sharing his personal time.
Wenjel Capuno, Daniel Balabala, and Jumiel John Navares for serving as our
accountant and therefore made the finance aspect possible;
To the faculty members of the Department of Hospitality Management of Cebu
Institute of Technology- University for their encouragement and never doubted in
helping us to finish the study;
To our beloved parents who supported us emotionally and financially.
To our almighty GOD for giving the insights enlighten and determination to
pursue our dreams and lastly to our families where we get all strengths and our
inspiration in life and never stopped supporting us.
We would like to thank our panels, namely Dr. Lucita A. Adelan & Mrs. Taina
Lourdes Rabaya for undying support.

PROPONENTS

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TABLE OF CONTENTS
Title

Pages

Cover Page

Approval Sheet

ii

Acknowledgement

iii

Table of Contents

iv

List of Tables

viii

List of Figures

Chapters
1

INTRODUCTION
Rationale

Methodology

Vision

Mission

MARKETING ASPECT
Description of the product

Demographic Study

15

Forecast Demand

16

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Marketing Strategies

17

Marketing Projections

18

Schedule of Projected Sales

20

Schedule of Production Sales

25

Major Competitors and their Methods of Operation

28

Competition

29

TECHNICAL ASPECTS
History of the product

30

Description of the Process

30

Procedures

35

Menu Costing

47

Sources of Raw Materials

60

Waste and Garbage Disposal

68

Manpower Requirements

68

MANAGEMENT ASPECTS
Organization

69

Management during Operations

69

Job Description

70

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Compensation and Benefits

78

Company Policy, Rules and Regulations

87

Personal Discipline and Sanctions

88

Permits and Licenses

92

Curriculum Vitae

98

FINANCIAL ASPECTS
Schedule of Depreciation

123

Statement of Comprehensive Income

124

Scheduled of Good Manufactured

125

Statement of Changes in Partners Equity

126

Statement of Cash Flows

127

Statement of Financial Position

128

Return on Investment

129

Operational Budget

131

Overhead Budget

133

SOCIAL ASPECTS
Environmental Impact of the Project

134

Benefits of the Project

134

Sensitivity Analysis

134

130

Conclusion

135

Recommendation

135

Bibliography

137

Appendices

138

Curriculum Vitae

143

131

LIST OF TABLES
Tables

Pages

Estimated no. of Customer

16

Monthly Projection Sales

20

Monthly Projection Sales

21

Monthly Projection Sales

22

Monthly Projection Sales

22

Monthly Projection Sales

23

Monthly Projection Sales

24

Assessment of Competitive Advantage and Disadvantages

28

Utensils

60

10

Equipment

61

11

Furnitures and Fixtures

61

12

Office Supplies

62

13

Other Appliances

62

14

Utilities

63

15

Uniform

63

16

Breakdown Expenses

63

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17

Salary Expenses

86

18

Assessments of Financing

90

19

Implementation Chart

91

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LIST OF FIGURES
Figures

Pages

Company Logo

Forecast of Demand Chart

16

Pie Chart Market Share

18

Planning Process Flow Chart

31

Process Flow Chart

32

Storage Flow Chart

33

Production Flow Chart

34

Service Flow Chart

35

Organizational Structure of Tipsy Daisy

70

10 Tipsy Daisy Implementation Chart

97

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Chapter 1
INTRODUCTION
Rationale

Filipino people are rich in customs and traditions. They are very
hospitable by nature, feature that shows the most during their feasts or "fiestas",
as they call them during which they will spend all the money possible to please
their guests. The Spanish influence on their culture is noticeable; after all
Philippines was for a long time a Spanish colony. The new Philippines is vibrant
and full of things to tell. Manila the capital city, gives a variety of attractions and
this is the place to find many bars, watering holes and karaoke sites. Other cities
such as Cebu and Davao are also places with a great nightlife. Filipinos as they
are called, rarely consume alcohol without food besides it.

Resto bar, night club, pub or bar industry is believe to occupy as one of
the most places where people go at night. There are lots of ways to satisfy the
needs of man, the proponents think that happenings, enjoyment and even food
are the most essential ones; therefore they decided to put up for the public. We
know that putting up a Resto bar is not an easy job to be done but serving and
satisfying the drives and needs of men is the specialty of the proponents course,
so they came up with this ideas.

Starting a business is a long process of planning; it is not easy to build an

establishment especially when the proponents have to think on what can make
the business to progress. As a profit oriented business, proponents should be

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concerned about profitability. Based on their study, the proponents observed nowadays
that theres a lot of bar establishments that are open for a business.

The proponents came up with this kind of business through their ideas that
they have to fit in especially for those who love to have a goodtime, and for the
tourists which is one of our target markets who like to dine and drink at the same
time but we also serve entertainment.

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Figure 1: Company Logo

Tipsy Daisy, the word tipsy before in our generation today they are lots
of people that are stress because of their pressure work and some are thinking
that one of solution to relieve their stress is through drinking cocktail and relaxed
can help them to relieve stress . And daisy, because as what the proponents
have observed today female is the highest number of the most stress, they really
like to have a night life than boys.
Tipsy Daisy offers cocktail drinks with different mix flavor drinks that are newly
innovated taste and image in our generation today. We all know that now a days

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they are lot of people that are so busy and stressful and they are need some
leisure to relieve their stress. The proponents are offering them the newly
innovated cocktail drinks that they taste before but we innovates for them to let
them experience taste another kind of cocktail that they never seen before.
As youve seen this logo, you might wonder this kind of naked girl inside
the cocktail. Its not about what you think to our company, be open minded in
looking this image. We did it in purpose to catch the attention of the customers
especially to the mens eyes.
Another interest fact we are also targeting foreigners and tourists, which
mostly of them are liberated and party goer. From this logo it may catch their
attention, and make them interested to our establishment.

Methodology
In order to gather the necessary data about the feasibility of this business,
the proponents conducted field and internet research to find a suitable place
where the establishment is to be constructed and to look for equipment that are
needed for the establishment. The proponents visited the location, surveyed and
evaluated the place for its profitability and its possible competitions. The
proponents also canvassing of raw materials and equipment from various stores
and market that stick on the budget and looking around to the other bar
establishments just to have more knowledge about their business and gathered
some ideas on what is more effective way in catching the attention of the
costumers.

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Vision
We intend to provide our customers with the best quality service and
maintain a high quality standard of food and beverages.

Mission
To consistently provide absolute customer delight with excellent food and
service in a clean and safe environment. To continually strive for the best in
everything, the best in human resources and the best in corporate growth.

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Chapter 2
Marketing Aspect
Description of the product
Tipsy Daisy is a Resto-Bar which means a combination of a restaurant and a bar.
The company menu consists of juicy, thick steaks that are coated with a secret
combination of flavorings and zesty spices. These steaks are grilled to perfection.
The menu also consists of butter-roasted and seasoned chicken dishes, fresh
grilled seafoods, soups, tender pork chops with berry barbecue sauces and
refreshing fountain drinks. The proponents offer known Filipino Dishes that we
specialize in you may request any kind of mock tail and cocktail drinks. We have
also our entertainment every weekdays and weekend. Live bands, Disco and
Standout Comedians are all free every customer in Tipsy Daisy.
MAIN DISH

Grilled Pork
Php 163.00/ 250 grams

Lechon Kawali
Php 270.00/ 450 grams

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Buttered Chicken
Php 270.00/ 6 pcs.

Garlic Roasted Chicken

Php 531.00/ whole

Grilled Pork Ribs

Php 328.00/ 450 grams

Shrimp Gambas
Php 350.00/ 15 pcs

Pochero
Php 438.00/500 grams

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Pork Sisig
Php 271.00

Chicken Sisig
Php 217.00

Plain Rice
Php 25.00/ cup

FINGER FOODS
Calamares
Php 137.00

French Fries
Php 95.79

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Fried Salted Peanut

Php 77.00

Onion Rings
Php 145.00

Kropek
Php 51.00

BEVERAGES
Alcoholic:

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1 set Red Horse Beer

Php 300.00

1 set San Miguel Light

Php 250.00

1 set Colt 45
Php 250.00

1 set San Miguel Pale Pilsen

Php 300.00

1 set Red Horse (tower)

Php 380.00

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Cocktail Mix
Kamikaze (pitcher)
Php 225.00

Boracay Mix (pitcher)

Php 183.00

Chocobum (pitcher)
Php 180.00

145

Strawberry Bliss (pitcher)

Php 180.00

Mestiza (pitcher)
Php 207.00

Banana Cocktail (pitcher)

Php 350.00

Soft drinks & Juices

Coke 1.5L
Php 60.00

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Sprite 1.5L
Php 60.00

Royal Tru-Orange 1.5L

Php 60.00

Iced Tea (1 glass)

Php 30.00

Pineapple Juice
Php 40.00

Four Seasons Juice

Php 40.00

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Demographic Study
1. Local Residence
1.1 Class A

55%

1.2 Class B

30%

1.3 Class C

15%

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Assume: Prospective customers will come from A, which are those customers
that has an Income from 20,000 above. B, customers income from 10,000 to
15,000. And C, customers income from 5,000 and below.
2. Local Visitors
2.1 Cebu City Population

678,154

2.3 Mandaue City Population

367,876

2.4 Lapu-Lapu City Population

165,409

Note: While local visitor may come from other areas for the purpose of this study,
it is assumed that the classes A&B of the above areas have a bigger probability
of visiting Banilad and the Resto-Bar at least twice or thrice a year.
3. Foreign Visitors
20% of the foreign visitors are assumed to visit the Resto-Bar.

Forecast Demand
Table 1
Estimated No. of Customer

YEAR

Local Residence

Local Visitor

Foreign Visitor

30,000

15,000

3,000

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40,000

20,000

5,000

50,000

25,000

6,000

60,000

50,000

40,000

30,000

20,000

10,000

0
Local Residence

Local Visitors
Year 1

Year 2

Foreign Visitors

Year 3

Figure 2: Forecast of Demand Chart

The proponents are very optimistic that the Resto Bar, Tipsy Daisy will
expand after 2 years from its opening. They have a potential target market in the
area plus a delicious variety of the finest Filipino cuisines and a great
entertainment to offer for their valued customers. Professionals who are all
graduates of Bachelor of Science in Hotel and Restaurant Management will be
handling the Resto Bar. They know how to deal with customers. The plan is to
make the establishment the no. 1 most famous restaurant in Cebu.
Marketing Strategies

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We as a company will have a three staged plan as to our market strategy.

We will start our marketing by getting the people to learn about our brand and
what our company aims to achieve by opening this new venture. Secondly we
will spread the word of our company to social from networking sites. And lastly
and the most important one would be the word of mouth from satisfied customers
which will surely give us a better standing in the community.

The Marketing Strategy is the core of the main strategy:

Emphasize services and supports

Build a relationship business

Focus on small business and high-end bars as key target markets.

Making streamers for the opening of the business

Advertising

Blogs

Giving flyers and brochures

Invite friends and relatives in social media site

Making promo rates on the day of opening

Marketing Projections
Market shares are the percentage of an industry or markets total sales that is
earned by a particular company over a specified time period. This metric is used
to give a general idea of a size of a company to its market and its competitors.

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Tipsy Daisy

Maya Mexican

Basic

URL Resto

Cable Car

Lakwatsa Resto

Lounge
Tinderbox

Duz Grill

Market Share
5%
7%
30%

8%
5%
10%

15%

20%

Tipsy Daisy

Basic

Tinderbox

Maya Mexican

Cable Car

Duz Grill

URL Resto

Lakwatsa Resto Lounge

Figure 3: Pie Chart Market Share

Tipsy Daisy - the company menu consists of juicy, thick steaks that are coated
with a secret combination of flavorings and zesty spices. These steaks are grilled
to perfection. The menu also consists of butter-roasted and seasoned chicken
dishes, fresh grilled seafoods, soups, tender pork chops with berry barbecue
sauces and refreshing fountain drinks.
Basic - a hidden KTV away from the crowd. Serves dinner with a wide choice of
delectable homey Filipino cuisine.

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Tinderbox - serves fast foods, desserts and liquor and non- liqour drinks. Caters
special occasion.
Maya Mexican - mexican food and perhaps a shot or two of tequila sets.
Cable Car - serves 14 mix kind of liquors and foods. Acoustic bar and
restaurant.
Duzz Grill a superb example of Cebus grills is Tsibogs (pronounced Chee
boogs). Its famous for its mouth-watering BBQ produce that has been marinated
is all sorts of special herbs and sauces. Washed down with lots of ice-cold San
Miguels.
URL RESTO - several of Asian foods for two, four or six persons.
Lakwatsa Resto Lounge - serves fast food, BBQ, drinks and desserts.

Schedule of Projected Sales

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The proponents assumed that main dishes is 5, plain rice 200, finger foods 10,
beverages 120 order per day in order to determine the daily, weekly, monthly,
and yearly sales and also determine if how feasible the business are.
Main Dish
Table 2
Monthly Projected Sales
QTY

Product

Grilled

Pork

Unit

Daily

Weekly Sales

Monthly

Price

Sales

163

815

5,705

24,450

Sales

Steak
5

Lechon Kawali

270

1,350

9,450

40,500

Buttered Chicken

270

1,350

9,450

40,500

GarlicRoasted
Chicken

531

2,655

18,585

79,650

Shrimp Gambas

351

1,755

12,285

52,650

Grilled Pork Ribs

329

1,645

11,515

49,350

Pochero

439

2,195

15,365

65,850

Pork Sisig

271

1,355

9,485

40,650

Chicken Sisig

217

1,085

7,595

32,550

14,205

99,435

426,150

TOTAL

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The proponents assumed that the dishes will be able to sell five serving
of each recipe daily. Quantities of each product are multiplied by their unit price
to get the total daily sales. Daily sales are multiplied by seven to get the weekly
sales. Daily sales are then multiplied by thirty to get the monthly sales.
FINGER FOODS
Table 3
Monthly Projected Sales
QTY

Product

Unit Price

Daily

Weekly Sales

Sales

Monthly
Sales

10

Calamares

137

1,370

9,590

41,100

10

French Fries

96

960

6,720

28,800

10

Fried Salted
Peanut

77

770

5,390

23,100

10

Onion Rings

145

1,450

10,150

43,500

20

Kropek

51

1,020

7,140

30,600

5,570

38,990

167,100

TOTAL

The proponents assumed that the finger foods will be able to sell 10
serving of each recipe and 20 serving for Kropek daily. Quantities of each
product are multiplied by their unit price to get the total daily sales. Daily sales
are multiplied by seven to get the weekly sales. Daily sales are then multiplied by
thirty to get the monthly sales.

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Rice
Table 4
Monthly Projected Sales
QTY

Product

Unit Price

Daily Sales

Weekly
Sales

Monthly
Sales

200

Plain Rice

25

5,000

35,000

150,000

5,000

35,000

150,000

TOTAL

The proponents assumed that the rice will be able to sell two hundred
fifty scoops daily. Quantities of each product are multiplied by their unit price to
get the total daily sales. Daily sales are multiplied by seven to get the weekly
sales. Daily sales multiplied by thirty to get the monthly sales.
BEVERAGES
Table 5
Monthly Projected Sales
QTY

Product

Unit Price

Daily sales

Weekly
sales

Monthly
sales

120

Red Horse
Beer (1 set
stallion)

300

36,000

252,000

1,080, 000

120

San Miguel
Light (1
set)

250

30,000

210,000

900,000

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120

Colt 45
(1set)

250

30,000

210,000

900,000

120

San Miguel
Pale Pilsen

300

36,000

252,000

1,080,000

60

Red Horse
(tower)

380

22,800

159,600

684, 000

154,800

1,083,600

4,644,000

TOTAL

For the beer, Tipsy Daisy will assumed to sell 10 cases of RedHorse, San
Mig. Light, San Mig. Pilsen which is 120 bottles and 10 cases of RedHorse beer
liter which is 60 bottles daily. Quantities of each product are multiplied by their
unit price to get the total daily sales. Daily sales are multiplied by seven to get the
weekly sales. Daily sales multiplied by thirty to get the monthly sales
COCKTAIL MIX
Table 6
Monthly Projection Sales
QTY

Product

Unit Price

Daily

Weekly
Sales

Monthly
Sales

Sales
12

Kamikaze

225

2,700

18,900

81,000

12

Boracay

183

2,196

26,352

65,880

180

2,160

15,120

64,800

Mix
12

Chocobum

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12

Strawberry
Bliss

180

2,160

15,120

64,800

12

Mestiza

207

2,484

17,388

74,520

12

Banana
Cocktail

348

4,176

29,232

125,280

15,876

111,132

476,280

TOTAL

For the Cocktails, Tipsy Daisy will assumed to sell 12 pitchers each
product daily. Quantities of each product are multiplied by their unit price to get
the total daily sales. Daily sales are multiplied by seven to get the weekly total
sales. Daily sales are multiplied by thirty to get the total monthly sales.
Soft drinks & Juices
Table 7
Monthly Projection Sales
QTY

Product

Unit Price

Daily Sales

Weekly
Sales

Monthly
Sales

10

Coke

60

600

4,200

18,000

10

Sprite

60

600

4,200

18,000

10

Royal

60

600

4,200

18,000

25

Ice Tea

30

750

5,250

22,500

20

Pineapple

40

800

5,600

24,000

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20

Four

40

800

5,600

24,000

4,150.00

29,050

124,500

Season
TOTAL

The proponents assumed that the Coke, Sprite, Royal 1.5L will be able to
sell 10 liters of each brand daily. Ice Tea assumed to sell 25 pitchers daily.
Pineapple juice assumed to sell 20 cans daily. Four Season juice assumed to sell
20 cans daily. Quantities of each product are multiplied by their unit price to get
the total daily sales. Daily sales are multiplied by seven to get the weekly sales.
Daily sales are multiplied by thirty to get the monthly sales.

159

Schedule of Production Sales

MAIN DISH

Year 1

Year 2

Year 3

Grilled Pork

293,400.00

322,740.00

355,014.00

Lechon Kawali

486,000.00

534,600.00

588,060.00

Buttered Chicken

486,000.00

534,600.00

588,060.00

Garlic Roasted Chicken

955,800.00

1, 051,380.00

1,156,518.00

Shrimp Gambas

631,800.00

694,980.00

764,478.00

Grilled Pork Ribs

592,200.00

651,420.00

716,562.00

Pochero

790,200.00

869,220.00

956,142.00

Pork Sisig

487,800.00

536,580.00

590,238.00

Chicken Sisig

390,600.00

429,660.00

472,626.00

5, 113, 800 .00

5, 625,180.00

6, 187,698.00

Year 1

Year 2

Year 3

Plain Rice

1, 800,000.00

1, 980, 000.00

2, 178, 000.00

TOTAL

1, 800,000.00

1, 980, 000.00

2, 178, 000.00

TOTAL
RICE

FINGER FOODS

Year 1

Year 2

Year 3

Calamares

493, 200.00

542, 520.00

596,772.00

French Fries

345, 600.00

380, 160.00

418,176.00

160

Salted Fried Peanuts

277,200.00

304, 920.00

335, 412.00

Onion Rings

522, 000.00

574,200.00

631, 620.00

Kropek

367, 200.00

403,920.00

444, 312.00

TOTAL

2, 005, 200.00

2, 205, 720.00

2,426,268.00

Year 2

Year 3

BEVERAGES
Red Horse Beer

Year 1
12,960,000.00

14, 256,000.00

15,

10, 800,000.00

11, 880,000.00

13,

681,600.00
San Miguel Light
068,000.00
Colt 45

10, 800,000.00

11, 880,000.00

13, 068,000.00

San Miguel Pale Pilsen 12,960,000.00

14, 256,000.00

15, 681,600.00

8, 208,000.00

9, 028, 800.00

9, 931,680.00

Kamikazee

972, 000.00

1, 069, 200.00

1,176, 120.00

Boracay Mix

790, 560.00

869, 616.00

956, 578.00

Choco Bum

777, 600.00

855, 360.00

940, 896.00

Strawberry Bliss

777, 600.00

855, 360.00

940, 896.00

Mestiza

894, 240.00

983, 664.00

1, 082, 030.00

1, 503,360.00

1, 653, 696.00

1, 819, 065.00

216,000.00

237, 600.00

261,360.00

Red Horse (tower)

Banana Cocktail
Coke

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Sprite

216,000.00

237, 600.00

261,360.00

Royal Tru- orange

216,000.00

237, 600.00

261,360.00

Iced Tea

270,000.00

297, 000.00

326, 700.00

Pineapple Juice

288,000.00

316, 800.00

348, 480.00

Four Season

288,000.00

316, 800.00

348, 480.00

62, 937,360.00

69,231,096.00

76,154,205.60

TOTAL

Major Competitors and their Methods of Operation

Table 8
Assessment of Competitive Advantage and Disadvantage
NAME

MENU

PRICE

HOURS

Tipsy Daisy

Filipino
cuisine,
finger food and
liquor and nonliquor

Reasonable

5:00pm - 3:00pm

Basic

Filipino
cuisine,
finger foods and
liquor and nonliquor.

High

6:00pm 5:00am

Tinder Bucks

Fast
foods,
dessert and liquor
and non-liquor.

High

8:00am 5:00pm

Mexican
shot
or
tequila.

food,
two

High

1:00pm 12:00m

14 kinds of mix
liquors and foods.

High

1:00pm 12:00m

Maya Mexican

Cable Car

162

Duzz Grill

BBQ, Tsibogs and

liquor and nonliquor.

High

8:00am 5:00pm

URL Resto

Asian foods and

liquor and nonliquor.

High

8:00am 5:00pm

Lakwatsa Resto
Lounge

Fast food, BBQ,

Desserts
and
liquor and nonliquor.

High

12:00n 12:00m

Competition
Tipsy Daisy is a resto bar that offers variety of Filipino favorite dishes
and drinks, Even though there are also resto bars in the location that the
proponents have chosen, still the competition is good because the
establishments are far from each other.

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Chapter 3
TECHNICAL ASPECT
History of the Product and its Uses
Beer was the major beverage among Babylonians, and as early as 2700
BC they worshiped a wine goddess and other wine deities. Babylonians regularly
used beer and wine as offerings to their gods. The earliest evidence of alcohol in
what is now China are jars from Jiahu which date to about 7000 BC. This early
rice mead was produced by fermenting rice, honey, and fruit. Brewing dates from
the beginning of civilization in ancient Egypt and alcoholic beverages were very
important at that time. From this period through at least the beginning of the 18 th
century, attitudes toward drinking were characterized by a continued recognition
of the positive nature of moderate consumption and an increased concern over
the negative effects of drunkenness.
Description of the Process
The process will start in raw purchasing, raw delivering (for some of the
ingredients from local manufacturers and wholesalers), to raw storing, production
and then the service. All ingredients will be processed in a series of procedures
such as blending, mixing, cooking, grilling, steaming and etc.

164

RAW
PURCHASING
RAW
DELIVERING

PLANNING

RAW
STORING
PRODUCTION
SERVICE

Figure 4: Planning Process

165

Technical Process

Determining Ingredients

Contact Suppliers

Delivery

Receiving of Ingredients

Storage of Ingredients

Figure 5: Process Flow Chart

166

Determining Ingredients

Storage of Specific Place

Retrieval for Use

Monitoring of Stocks

Figure 6: Storage Flow Chart

167

Preparation

Cooking

Plating

Serving

Figure 7: Production Flow Chart

168

Customer Selection

Dine in

Take out

Food Serving

Packaging

Payment

Figure 8: Service Flow Chart

Procedures
MAIN DISH:
Grilled Pork Steak

4 to 5 pieces pork chops

5 tablespoons soy sauce

2 pieces lime or 1 piece lemon

1/2 cup cooking oil

2 medium onions, sliced

1 1/2 cups water

1 tablespoon granulated white sugar

Salt and pepper to taste

169

Instructions:
1. Combine pork chops, soy sauce, and lime juice in a large bowl or
container. Marinade for at least 1 hour.
2. Heat a pan then pour-in cooking oil.
3. Pan-fry the marinated pork chops in medium heat for 3 to 5 minutes per
side.
4. Remove excess oil. Pour-in the remaining marinade and water and let
boil. Simmer for 45 minutes or until the pork is tender. Note: Add water as
needed.
5. Add-in the sugar, salt, and pepper then stir.
6. Put-in the onions and cook for 3 minutes more.
7. Turn-off heat and transfer to a serving plate.
8. Serve. Share and enjoy!
Lechon Kawali
Ingredients:

2 lbs. pork belly

2 tbsp salt

2 tbsp whole pepper corn

5 pcs. dried bay leaves

3 cups cooking Oil

34 ounces Water

Instructions:
1. Place the water on a big cooking pot and bring to a boil
2. Put-in the pork belly then add 1 tbsp of salt, pepper, and bay leaves and
simmer for 30 minutes or until meat is tender
3. Remove the meat from the pot and let it cool down for a few minutes
4. Spread 1 tbsp of salt on the meat, make sure to distribute it evenly on all
sections

170

5. We now need to deep fry the meat. On a dry cooking pot place the
cooking oil and heat it up
6. When the oil is hot enough, put the meat in the cooking pot and let it cook
until the immersed side is brown and the meat's texture is crispy
7. Flip the meat to cook the opposite side
8. Remove the meat from the pan, let it cool down a little then slice according
to desired portions
9. Serve hot. Share and Enjoy!
Buttered Chicken
Ingredients:

Chicken 1 kg (2.20 lb.)

Butter 2 tbsp.

Garlic powder 1/2 tsp.

Black pepper powder 1/4 tsp.

Salt 3 tsp.

Scrambled egg 1 PC.

Cornstarch 7 tbsp.

Cooking oil 1 l (1.06 qt)

Instructions:
1. Put the chicken in a bowl and season with the salt, garlic powder and
black pepper powder.
2. Add the egg and mix until evenly distributed.
3. Pour the cornstarch gradually while mixing, to coat the chicken finely.
4. Heat the cooking oil in a deep small pot until very hot and then fry the
chicken until golden brown.
5. Set aside the fried chicken on kitchen paper to absorb the excess of oil.
6. Melt the butter in a pan, return the chicken and mix thoroughly.

171

Garlic Roasted Chicken

Ingredients:

1 whole chicken

250g (9 oz) unsalted butter, softened

1 lemon

1 head garlic, peeled and minced

2 tablespoons chopped fresh rosemary

salt and freshly ground black pepper to taste

1 teaspoon paprika

5 cloves garlic, sliced

5 sprigs fresh rosemary

Instructions:
1. Preheat oven to 180 C / Gas mark 4.
2. Rinse the chicken and pat dry. Zest the lemon. Slice remaining lemon into
quarters and set aside. With hand mixer, combine butter, lemon zest,
minced garlic and chopped rosemary.
3. Take your hand and slide it between the skin and the meat on the breast,
as well as loosening the 'pockets' between the leg and wing joints. Scoop
some of the rosemary butter mixture onto your fingers and begin to stuff
into the 'pockets' on the breast, leg, wings, etc. (Save approximately 1/4 of
the rosemary butter mixture and rub on the inside of the chicken.)
4. Season the cavity of the chicken with the salt, pepper and paprika. Add
the quartered lemon, rosemary sprigs and sliced garlic to the chicken
cavity. Bind the legs with kitchen string and tuck the wings into the leg
joints to secure.
5. Place the chicken breast up onto a roasting tin and into the oven. Roast
for approximately 50 minutes, or until the juices run clear. Remove the
'stuffing', carve and serve.

172

Shrimp Gambas
Ingredients:

1 lb shrimp, peeled and deveined

2 tablespoons garlic, minced

1/4 cup lemon juice

1/2 cup green chili, sliced diagonally

1 cup red bell pepper, chopped

1/4 cup cooking oil or olive oil

1 medium-sized onion, quartered

2 tablespoons cooking rice wine

1/4 cup tomato sauce

2 tablespoons chili sauce

Salt and pepper to taste

Instructions:
1. Combine lemon juice and shrimp and marinade for 30 minutes.
2. Pour cooking oil in a wok of frying pan then apply heat.
3. When the oil is hot enough, put-in the garlic and cook until the color turns
light brown.
4. Add the onions and red bell pepper then cook until the texture softens.
5. Put-in the shrimps and cook for 2 minutes.
6. Add the cooking rice wine, salt, and pepper then cook for another minute.
7. Add the tomato sauce and stir. Cook for 2 minutes.
8. Put-in the hot sauce and simmer for 30 seconds. Turn off the heat and
set-aside.
9. Heat a sizzling plate and transfer the shrimp along with the other
ingredients.
10. Top with sliced green chilies and serve.
11. Share and enjoy!

173

Grilled Pork Ribs

Ingredients:

2 rack(s) (2 to 21/2 pounds each) Saint Louis-style pork ribs

Vegetable oil, for grill rack

2 tablespoon(s) packed light-brown sugar (for the rub)

2 tablespoon(s) coarse salt (for the rub)

2 teaspoon(s) freshly ground pepper (for the rub)

2 teaspoon(s) hot paprika

2 teaspoon(s) mustard powder

1 teaspoon(s) celery seed

2 tablespoon(s) vegetable oil (for the sauce)

1 small yellow onion, finely chopped (1 cup)

3 clove(s) garlic, minced

1/4 teaspoon(s) red-pepper flakes

1/4 cup(s) tomato paste

1/4 cup(s) bourbon

1 cup(s) strained tomatoes

1/2 cup(s) cider vinegar

1/4 cup(s) Worcestershire sauce

1 cup(s) water

1/4 cup(s) plus 2 tablespoons light-brown sugar (for the sauce)

Coarse salt and freshly ground pepper (for the sauce)

Instructions:
1. Prepare the ribs: Place 1 rib rack, meat side down, on a work surface.
With a knife, cut a small slit through the silvery membrane at 1 end of the
rack. Using a paper towel, grip the cut portion of the membrane, gently
peel it from the rack, and discard. Repeat with remaining rack.

174

2. Make the rub: Combine sugar, salt, pepper, paprika, mustard powder,
and celery seed in a bowl. (If mixture is clumpy, pass through a medium
sieve.) Rub mixture on both sides of each rack. Place ribs on a rimmed
baking sheet, cover, and refrigerate for at least 2 hours (or overnight). Let
stand at room temperature for 30 minutes before cooking.
3. Make the sauce: Heat oil in a medium saucepan over medium heat. Add
onion and garlic, and cook until onion is tender, 2 to 3 minutes. Add redpepper flakes and tomato paste, and cook for 1 minute. Stir in bourbon,
scraping the pan. Stir in tomatoes, vinegar, Worcestershire sauce, water,
and sugar, and cook, continuing to stir, until sugar dissolves.
4. Simmer the sauce: Bring the sauce to a boil. Reduce heat, and simmer
until reduced by 1/3, about 30 minutes. Season with salt and pepper. Let
cool slightly. Puree in a blender until smooth. (You should have about 2
cups.) Use immediately, or let cool completely, cover, and refrigerate for
up to 2 weeks.
5. Set up the grill: Place a 9-by-13-inch disposable aluminum pan in the
center of bottom grill rack. If using a charcoal grill, place a chimney starter
on top grill rack, and fill with about 60 charcoal briquettes (about 4
pounds). Stuff newspaper under chimney, and ignite. Heat briquettes until
just covered in ash. Wearing oven mitts, carefully lift chimney, remove top
rack, and pour coals onto bottom rack along both sides of pan. Top coals
with 1 to 2 chunks hardwood or 1 cup wood chips that have been soaked
in water for 1 hour and drained. Fill pan halfway with hot water. Replace
top rack. If using a gas grill, heat to medium-low.
6. Grill the ribs: Let ribs stand at room temperature for 30 minutes before
cooking. Fold a paper towel into a thick rectangle, and dip it in oil. Hold
towel with tongs, and brush oil on top grill rack. Place both rib racks, bone
side down, on top grill rack, directly over pan. Cover, keeping top grill
vents halfway open and bottom vents completely open to maintain grill
temperature of 275 degrees to 325 degrees. Cook ribs, without turning,
until the meat is tender but not falling off bones, and has shrunk 1/2 inch

175

from ends, 3 to 3 1/2 hours, adding 8 briquettes to each charcoal pile

every hour.
7. Baste the ribs: Transfer 1 cup sauce to a small serving bowl. Brush both
sides of ribs with remaining 1 cup sauce. Cover, and grill until ribs are
glistening and deep mahogany, about 15 minutes. Let stand for 10
minutes. Serve with reserved sauce.
Pochero
Ingredients:

1 lb pork belly, chopped

2 medium tomatoes, diced

1 medium onion, diced

1 teaspoon garlic, minced

2 to 2 tablespoons patis (fish-sauce)

1 tablespoon whole pepper corn

1 small can tomato sauce

1 cup chick peas (garbanzos)

1 large plaintain banana (ripe), chopped

1 medium sized potato, cubed

1 small cabbage, quartered

lb long green beans

1 bunch bok choy (pechay)

1 cup water

2 tablespoons cooking oil

Instructions:
1. Heat cooking oil in a cooking pot.
2. Saut garlic, onions, and tomatoes
3. Add pork and cook until the color turns light brown.
4. Put-in fish sauce, whole pepper corn, and tomato sauce. Stir.

176

5. Add water and let boil. Simmer until pork is tender (about 30 to 40
minutes).
6. Put-in potato, plantain, and chick peas. Cook for 5 to 7 minutes.
7. Add cabbage and long green beans. Cook for 5 minutes.
8. Stir-in the bok choy. Cover the pot and turn off the heat.
9. Let the residual heat cook the bok choy (about 5 minutes).
10. Transfer to a serving plate and serve.
11. Share and enjoy!
Finger Foods

French Fries

2 1/2 pounds russet potatoes, peeled

1 teaspoon salt

1/2 cup water, or as needed

1 cup vegetable oil for frying

1. Slice potatoes into French fries, and place into cold water so they won't turn
brown while you prepare the oil.
2. Heat oil in a large skillet over medium-high heat. While the oil is heating, sift the
flour, garlic salt, onion salt, (regular) salt, and paprika into a large bowl. Gradually
stir in enough water so that the mixture can be drizzled from a spoon.
3. Dip potato slices into the batter one at a time, and place in the hot oil so they are
not touching at first. The fries must be placed into the skillet one at a time, or they
will clump together. Fry until golden brown and crispy. Remove and drain on
paper towels.

177

Onion Rings
Ingredients

5 medium white onions, sliced

1 cup milk

3 eggs, beaten

salt, to taste

2 cups powdered pancake mix

parsley sprigs, for garnish

Procedure
1. Separate the sliced onions into rings.
2. Combine milk, eggs and salt to taste in mixing bowl.
3. Soak onion rings in mixture 30 minutes.
4. Place pancake mix in shallow bowl.
5. Remove onion rings from milk mixture then dip in pancake mix.
6. Deep-fry rings in 375F (190C) oil until golden brown.
7. Drain fried onion rings on paper towels.
8. To create an onion loaf, continue with the following steps:
9. Pack fried onion rings loosely, without pressing, into 8" X 4" loaf
pan.
10. Bake in a 400F (200C) oven for 10-15 minutes.
11. Turn onto serving plate and garnish with parsley.

Salted Fried Peanut

Ingredients

1 1/2 to 2 lbs raw shelled peanuts (with or without skin)

1 head garlic, cloves halved

178

2 teaspoons, salt

2 cups cooking oil

Procedure
1. Heat a cooking pot then pour-in cooking oil.
2. When the oil is hot, put-in the garlic and fry until the color turns golden to
medium brown.
3. Remove the garlic and set aside.
4. Adjust the heat to low then fry the peanuts while stirring occasionally. This
should take about 10 to 14 minutes.
5. Take the peanuts out of the cooking pot and drain excess oil using a
sieve.
6. Transfer the peanuts to a mixing bowl.

Calamares
Ingredients

1/2 lb medium to large sized squid, cleaned and sliced into rings

3/4 cup all-purpose flour

1 piece raw egg, beaten

3/4 cup breadcrumbs

1 teaspoon salt

1/2 teaspoon ground black pepper

2 cups cooking oi

Cooking Procedure
1. Combine squid, salt, and ground black pepper then mix well. Let stand for
10 minutes.

179

2. Heat a cooking pot the pour-in cooking oil.

3. Dredge the squid in flour then dip in beaten egg and roll over breadcrumbs.
4. When the oil is hot enough, deep-fry the squid until the color of the coating
turns brown. Note: This should only take about 2 to 3 minutes in medium
heat. Do not overcook the squid.
5. Remove the fried squid from the cooking pot and transfer in a plate lined
with paper towels.
6. Serve with sinamak or Asian dipping sauce.
7. Share and enjoy!
Kropek
Ingredients:
Prawn Flavored Chips, such as Ching Kee, as desired
4 cups oil for deep-frying, or as needed
Preparation:
1. Heat the oil to deep-fry the prawn chips (prawn crackers) to 360 degrees
Fahrenheit (approximately 182 degrees Celsius).
2. To find out if the oil is hot enough, either 1) use a deep-fry thermometer to
test the temperature, or 2)
3. Place a cooking chopstick or a wooden spoon upright in the middle of the
wok. If bubbles start forming around the chopstick or wooden spoon
immediately, the oil is ready.
4. Place several chips in the hot oil, separating them if needed. Deep-fry the
chips for a few seconds until they puff up (the process takes less than 5
seconds).
5. Then remove the chips and drain on paper towels.
6. Lay out a fresh paper towel for each batch of chips before deep-frying.
7. Then serve.

180

Menu Costing
GRILLED PORK
Quantity

Ingredients

Unit Cost

Extension

1 kg.

Pork Chop

235.00/kilo

47.00

5 tbsp

Soy sauce

34.00/liter

0.37

2 pcs

Lime or lemon

30.00/pc.

30.00

cup

Cooking oil

47.00/ gallon

0.06

2 medium

Onion Sliced

40.00/kilo

12.00

1 pinch

Salt

6.00/250g

0.008

1 tablespoon

Granulated

white 44.00/kilo

1.13

sugar
1 pinch

Pepper

20.00/250g

0.125

Total Unit Cost

90.69

20% hidden cost

18.14
108.83

50% mark up
Total Food Cost
Good for
Price per serving

54.42
163.25
1
163.25

181

BUTTERED CHICKEN
Quantity

Ingredients

Price

Extension

kg.

Chicken

120.00/kilo

60.00

2 tbsp.

Butter

55.00/pc.

0.14

tsp.

Garlic Powder

30.00/250g

0.33

tsp.

Black

30.00/250g

0.69

Pepper Powder
3 tsp.

Salt

6.00/250g

2.8

1 pc.

Egg

6.00/pc.

6.00

7 tbsp.

Cornstarch

30.00/225g

0.015

1 liter

Cooking Oil

80.00/kilo

80.00

Total Unit Cost

20% hidden cost

149.98
30.00
179.98

50%mark-up

89.99

Total Food Cost

269.97

Good for
Price per serving

6
50.00

182

GARLIC ROASTED CHICKEN

Quantity

Ingredients

Unit Cost

Extension

1 whole

Chicken

120.00

120.00

250 grams

Unsalted Butter

80.00

80.00

1 pc.

Lemon

30.00/pc.

30.00

1 pc.

Garlic

5.00/pc.

5.00

2 tbs.

Rosemary

60.00/30g

60.00

Total unit cost

295.00

20% hidden cost

59.00
354.00

50% mark up

177.00

Total Food Cost

531.00

Good for

Price per serving

88.50

SHRIMP GAMBAS

Quantity

Ingredients

Unit Cost

Extension

183

kl

Shrimp

300/kl

80.00

2 cloves

Garlic

6.00/pc

1.00

cup

lemon juice

30.00/pc

30.00

cup

Green chili

15.00/ kg

7.50

1 cup

Red bell pepper

169.00/ kg

40.00

cup

Olive oil

47.00 /750ml

11.75

1 med.

Onion

40.00/kg

6.00

2 tbsp

Rice wine

114.00/btl

5.00

cup

Tomato sauce

34.00/sachet

8.50

2 tbsp

Chili sauce

37.00/btl

5.00

1 pinch

Salt

6.00/250 grams

0.008

1 pinch

Pepper

13.00/ sachet

0.08

Total Unit Cost

20% hidden cost

194.91
38.98
233.89

50% mark up

116.95

Total food cost

350.84

Good for
Price per serving

3
116.7

184

GRILLED PORK RIBS

Quantity

Ingredients

Unit Cost

Extension

1 kg.

Pork Ribs

225.00/kg.

112.00

1 tsp.

Cayenne Pepper

64.00/pack

1.00

cup

Sugar

44.00/kg

11.00

2 tbsp.

Chili Powder

16.00/30g

5.00

1 tbsp.

Paprika

58.00/pack

2.00

1 tbsp.

Black Pepper

30.00/250g

3.00

2 tbsp.

Garlic Powder

61.00/pack

4.00

2tbsp.

Onion Powder

30.00/pack

4.00

2 tsp.

Rock Salt

5.00/1/4grams

0.08

2 tsp.

Ground Cumin

54.00/pack

2.00

1 tsp.

Ground Cinnamon

57.00/pack

2.00

1 cup

Apple Cider

154.00/liter

36.00

Total Unit Cost

20% hidden cost

183.08
36.6
219.1
50% mark-up
109.84
Total food cost
328.94
Good for
1
Price per serving 328.94

LECHON KAWALI
Quantity

Ingredients

Unit Cost

Extension

kg.

Pork Belly

235.00/kg

145.00

2 tbsp.

Salt

6.00/250g

0.72

2 whole

Pepper Corn

155.25/85 oz.

0.27

5 pcs.

Bay leaf

18.00/30g

0.33

3 cups

Cooking oil

80.00/kg

3.6

Total unit cost

20% hidden cost

149.92
29.98

185

180.00
50% mark-up
90.00
Total food cost
270.00
Good for
5
Price per serving 54.00
POCHERO
Quantity

Ingredients

Unit Cost

Extension

kg

Pork Belly

235.00/kg

118.00

2 pcs.

Tomato

3.00/pc

6.00

1 pc.

Onion

5.00/pc

5.00

1 pc.

Garlic

5.00/pc

5.00

2 tbsp.

Soy Sauce

34.00/liter

0.98

1 tbsp.

Pepper Corn

55.25/kg

1.35

1 can

Tomato Sauce

35.00/can

35.00

1 cup

Check Peas

50.00/kg

5.00

1 pc.

Plaintain Banana

30.00/bunch

8.00

1 pc.

Potato

75.00/kg

15.00

kg

Cabbage

50.00/kg

25.00

lb.

Long Green
Beans

57.00/kg

8.70

kg

Pechay

40.00/kg

10.00

2 tbsp.

Cooking Oil

80.00/liter

0.41

Total unit cost

20% hidden cost

243.44
48.68
292.12
50% mark-up
146.06
Total food cost
438.18
Good for
5
Price per serving 87.64

186

PORK SISIG

Quantity

Ingredients

Unit Cost

Extension

kg.

Pork

235.00/kg

58.75

1 pc.

Onion

58.00/kg

5.00

cup

Scallion

115.00/kg

13.00

1 tbsp.

Sili Labuyo

95.00/kg

6.00

tsp.

Black Pepper

30.00/250g

1.50

1 tbsp.

Soy Sauce

34.00/liter

0.34

2 tsp.

Ginger

89.00/kg

8.00

1 cup

Chicharon

30.00/pack

15.00

tbsp.

Mayonnaise

40.00/sachet

8.00

cup

Unsalted Butter

110.00/250g

27.50

1 tsp.

Garlic Powder

30.00/250g

1.00

1 pc.

Raw Egg

6.00/pc

6.00

tsp.

Salt

6.00/250g

0.47

Total unit cost

20% hidden cost

150.56
30.11
180.67
50% mark-up
90.34
Total food cost
271.01
Good for
3
Price per serving 90.33

CHICKEN SISIG
Quantity

Ingredients

Unit Cost

Extension

kg

Chicken

120.00/kg

30.00

1 pc.

Onion

58.00/kg

5.00

cup

Scallion

115.00/kg

13.00

187

1 tbsp.

Sili Labuyo

95.00/kg

6.00

tsp.

Black Pepper

30.00/250g

1.50

1 tbsp.

Soy Sauce

34.00/liter

0.34

2 tsp.

Ginger

89.00/kg

8.00

1 cup

Chicharon

30.00/pack

15.00

tbsp.

Mayonnaise

40.00/sachet

8.00

cup

Unsalted Butter

110.00/250g

27.50

1 tsp.

Garlic Powder

30.00/250g

1.00

1 pc.

Raw Egg

6.00/pc

6.00

tsp.

Salt

6.00/250g

0.47

Total unit cost

20% hidden cost

120.31
24.06
144.37
50% mark-up
72.19
Total food cost
216.56
Good for
3
Price per serving
72.19

FINGER FOODS

CALAMARES

Quantity

Ingredients

Unit Cost

Extension

kg

Squid

310.00/kg

38.5

1 cup

All Purpose Flour

40.00/400g

8.00

1 pc.

Raw Egg

6.00/pc

6.00

1 cup

Breadcrumbs

30.00/450g

18.00

1 tsp.

Salt

6.00/250g

0.47

tsp.

Ground Black
Pepper

30.00/250g

1.50

3 cups

Cooking Oil

80.00/liter

3.6

Total unit cost

20% hidden cost

76.62
15.22

188

91.84
45.92
137.31
3
45.92

50% mark-up
Total food cost
Good for
Price per serving

FRENCH FRIES
Quantity

Ingredients

Unit Cost

Extension

1 pcs.

Potato

75.00/kg

12.75

tsp

Salt

6.00/250g

0.47

liter

Oil

80.00/liter

40.00

Total unit cost

20% hidden cost

53.22
10.64
63.86
50% mark-up
31.93
Total food cost
95.79
Good for
2
Price per serving 47.89

FRIED SALTED PEANUT

Quantity

Ingredients

Unit Cost

Extension

kg

Skinless Raw
Peanut

150.00/kg

37.00

tsp

Salt

6.00/250g

0.47

tsp.

Oil

80.00/liter

0.3

1 medium sized

Garlic

5.00/pc.

5.00

Total unit cost

20% hidden cost
50% mark-up

42.77
8.55
51.32
25.66

189

Total food cost

76.98
Good for
5
Price per serving 15.40

ONION RINGS

Quantity

Ingredients

Unit Cost

Extension

2 pcs

Onion

80.00/kg

12.00

200g

All Purpose Flour

40.00/400g

10.00

2 pcs.

Egg

6.00/pc

12.00

liter

Cooking Oil

80.00/kg

20.00

1 cup

Milk

32.00/can

26.00

tsp.

Salt

6.00/250g

0.47

3 sprigs

Parsley

10.00/pack

0.3

Total unit cost

20% hidden cost

80.77
16.15
96.12
50% mark-up
48.46
Total food cost
144.58
Good for
3
Price per serving 48.194

KROPEK
Quantity

Ingredients

Unit Cost

Extension

pack

Prawn Crackers

50.00/1000g pack

25.00

3 cups

Cooking Oil

80.00/liter

3.6

Total unit cost

20% hidden cost

28.06
5.72
33.78

190

50% mark-up
16.89
Total food cost
50.67
Good for
3
Price per serving 16.89

COCKTAIL DRINKS

BORACAY
Quantity

Ingredients

Unit Cost

Extension

1 bottle

Tanduay Rum

40.00/bottle

40.00

2 tin cans

Condensed Milk

24.00/can

48.00

1 sachet

Nescafe Coffee

6.00/sachet

6.00

1 sachet

Nestea Ice Tea

8.00/sachet

8.00

Total unit cost

20% mark-up

102.00
20.4
122.00
50% mark-up
61.00
Total food cost
183.00
Price per serving 183.00

CHOCOBUM
Quantity

Ingredients

Unit Cost

Extension

1 bottle

Tanduay Rum

40.00/bottle

40.00

1 tin can

Condensed Milk

24.00/can

36.00

2 sachets

Nescafe Coffee

6.00/sachet

12.00

2 sachets

Milk Chocolate
Powder

6.00/sachet

12.00

Total unit cost

20% mark-up
50% mark-up

100.00
20.00
120.00
60.00

191

Total food cost

180.00
Price per serving 180.00

MESTIZA
Quantity

Ingredients

Unit Cost

Extension

2 bottles

Beer

35.00/bottle

70.00

1 can

Soda

25.00/bottle

25.00

bottle

Tanduay Rum

40.00/bottle

20.00

Total unit cost

20% mark-up

115.00
23.00
138.00
50% mark-up
69.50
Total food cost
207.50
Price per serving 207.00

KAMIKAZEE

Quantity

Ingredients

Unit Cost

Extension

1/2 bottle

Vodka

100.00/bottle

50.00

bottle

Red Curacao

120.00/bottle

60.00

bottle

Lime Juice

30.00/bottle

15.00

Total unit cost

20% mark-up

125.00
25.00

150.00
50% mark-up
75.50
Total food cost
225.00
Price per serving 225.00

192

STRAWBERRY BLISS

Quantity

Ingredients

Unit Cost

Extension

1 bottle

Tanduay Rum

40.00/bottle

60.00

1 bottle

Lemon Juice

30.00/bottle

30.00

1 sachet

Strawberry Mix

10.00/sachet

10.00

Total unit cost

20% mark-up

100.00
20.00
120.00
50% mark-up
60.00
Total food cost
180.00
Price per serving 180.00

BANANA COCKTAIL
Quantity

Ingredients

Unit Cost

Extension

bottle

Tequila

210.00/bottle

52.05

1 sachet

Orange Juice

10.00/sachet

10.00

bottle

Lime Juice

30.00/bottle

15.00

bottle

Grenadine

161.00/bottle

40.25

1 tin can

Condensed Milk

26.00/can

26.00

5 pcs.

Banana

8.00/pc.

40.00

1 sachet

Strawberry Juice

10.00/sachet

10.00

Total unit cost

20% mark-up

193.03
38.60
231.63
50% mark-up
115.82
Total food cost
347.45
Price per serving 350.00

193

Sources of Raw Materials

The proponents agreed on a specific day when to start their business operation.
For the sources of their raw materials theyve canvased grocery store and public
market to know where to go when they mis-en-place their ingredients and
utensils to be used. They welcome any agency that would like to supply
ingredients also for convenience. Freedom Park (Carbon Market), San Miguel
Corp., S&R will be their possible supplier for all supplies like cooking ingredients,
alcoholic and non-alcoholic beverages.
Estimate
Table 9
Utensils
Quantity

Utensils

Brands

Unit Cost

Total Cost

Chopping
board(maple)

End-grain

320.00

1,920.00

Frying pan

Meyer

1,200.00

3,600.00

Chinese Wok

Meyer

1,450.00

2,900.00

Casserole

Meyer

845.00

1,690.00

Covered Stock Pot

Meyer

2,000.00

2,000.00

Covered Hot pot

Meyer

500.00

2,500.00

Deep Fryer

Meyer

3,000.00

3,000.00

10

Almond shaped bowl

Lifestyle

230.00

2,300.00

Kitchen weighing
scale

Robella

455.00

455.00

Kitchen scissors

Circulon

180.00

360.00

12m Strainer

Prestige

250.00

250.00

Skimmer

Prestige

270.00

270.00

194

Food tong

Prestige

399.00

1,995.00

Colander

Magic kitchen

299.00

299.00

Other Kitchen Tools & Utensils

24,899.00
TOTAL

48,438.00

Table 10
Equipment
Quantity

Equipment

Brand

Unit Cost

Total Cost

Chest Freezer

Whirlpool

33,498.00

33,498.00

Refrigerator

LG

14,695.00

14,695.00

Oven and Cooktops

La Germania

35,933.00

35,933.00

Gas Stove

Philips

2,495.00

2,495.00

Char broiler

Globe FEC

34,955.00

34,955.00

Rice Cooker

Cuisinart

1,880.00

1,880.00

Blender

Whirlpool

800.00

800.00

TOTAL

124,256.00

Table 11
Furniture and Fixtures
Quantity

Particulars

Brand

Unit Cost

Total Cost

Office Table

Homezone

2,160.00

2,160.00

Preparation Table

Nantables

12,000.00

12,000.00

80

Chairs

Progress

120.00

9,600.00

20

Bar Chairs

Lovana

2,299.00

45,980.00

10

Bar Table

Lovana

3,000.00

30,000.00

195

20

Square /Circle
Table

Banquet

599.00

11,980.00

Cash Registry DMS

Lenovo

36,995.00

36,995.00

Office Cabinet

Progress

5,500.00

5,500.00

TOTAL

154,085.00

Table 12
Office Supply
Quantity

Particulars

Brand

Unit Cost

Total Cost

1 box

Pencil

Mongol

120.00

120.00

1 ream

Bond Paper

Paper Club

140.00

140.00

1 box

Ballpen

Panda

120.00

120.00

TOTAL

380.00

Table 13
Other Appliances
Quantity

Particulars

Brand

Unit Cost

Total Cost

2 units

Computers

Samsung

25,000.00

50,000.00

Printer

Philips

4, 500.00

4,500.00

TOTAL

Table 14

54, 500.00

196

Utilities
Particulars

Company

Total Cost

Electricity

Veco

14,000.00

Water

MCWD

5,000.00

Rental

LGO

25,000.00

Telephone

PLDT

1,000.00

TOTAL

45,000.00

Table 15
Uniform
Quantity

Particulars

Brand

Unit Cost

Total Cost

20

Unisex T-Shirt

Mens Club

230.00

4,600.00

20

Apron

Nans

50.00

1,000.00

20

Hear net

Nans

15.00

300.00

20

Logo Printing

Colours

10.00

200.00

TOTAL

6,100.00

Table 16
Breakdown of Expenses
Ingredients
Meat
Vegetables

Daily Sales

Weekly Sales

Monthly Sales

1,031.00

7,217.00

30,930.00

155.00

1,085.00

4,650.00

197

Oil

244.00

1,708.00

7,320.00

Fruits

98.00

686.00

2,940.00

Flour

28.00

196.00

840.00

Condiments

32.00

224.00

960.00

Spices

222.00

1,154.00

6,660.00

Sauce

57.00

399.00

1,710.00

Egg

30.00

210.00

900.00

Sugar

12.00

84.00

360.00

Butter

135.00

945.00

4,050.00

Cornstarch

0.02

0.14

0.06

Wine

5.00

35.00

150.00

Apple Cider

36.00

252.00

1,080.00

Chicharon

30.00

210.00

900.00

Breadcrumbs

18.00

126.00

540.00

Milk

32.00

224.00

960.00

Prawn Crackers

25.00

175.00

750.00

Tanduay Rum

200.00

1,400.00

6,000.00

198

Condensed Milk

110.00

770.00

3,300.00

Nescafe Coffee

18.00

126.00

540.00

Beer

70.00

490.00

2,100.00

Soda

25.00

175.00

750.00

Juice

90.00

630.00

2,700.00

Tequila

52.00

364.00

1,560.00

Milk Chocolate

12.00

84.00

360.00

Nestea Ice Tea

8.00

56.00

240.00

Vodka

50.00

350.00

1,500.00

Red Curacao

60.00

420.00

1,800.00

Grenadine

40.00

280.00

1,200.00

Banana

40.00

280.00

1,200.00

TOTAL

2,965.02

20,755.14

88,950.6

Powder

Breakdown of Projected Expenses

199

Ingredients

Year 2

Year 3

408,276.00

449,103.6

494,013.9

Vegetable

61,380.00

67,518.00

74,269.8

Oil

96,624.00

106,286.4

116,915.04

Fruits

38,808.00

42,688.8

46,957.68

Flour

11,088.00

12,196.8

13,416.48

Condiments

12,672.00

13,939.2

15,333.12

Spices

87,912.00

96,703.2

106,373.52

Sauce

22,572.00

24,829.2

27,312.12

Egg

11,880.00

13,068.00

14,374.00

Sugar

4,752.00

5,227.2

5,749.92

Butter

53,460.00

58,806.00

64,686.6

7.92

8.71

9.58

1,980.00

2,178.00

2,395.8

Apple Cider

14,256.00

15,681.6

17,249.76

Chicharon

11,880.00

13,068.00

14,374.00

7,128.00

7,840.8

8,624.88

12,672.00

13,939.2

15,333.12

9,900.00

10,890.00

11,979.00

Tanduay Rum

79,200.00

87,120.00

95,832.00

Condensed Milk

43,560.00

47,916.00

52,707.00

Nescafe Coffee

7,128.00

7,840.8

8,624.88

27,720.00

30,492.00

33,541.2

Meat

Cornstarch
Wine

Breadcrumbs
Milk
Prawn Crackers

Beer

Year 1

200

Soda

9,900.00

10,890.00

11,979.00

Juice

35,640.00

39,204.00

43,124.4

Tequila

20,592.00

22,651.2

24,916.32

Milk Chocolate Powder

4,752.00

5,227.2

5,749.92

Nestea Ice Tea

3,168.00

3,484.8

3,833.28

Vodka

19,800.00

21,780.00

23,958.00

Red Curacao

23,760.00

26,136.00

28,749.6

Grenadine

15,840.00

17,424.00

19,166.4

Banana

15,840.00

17,424.00

19,166.4

TOTAL

1,174,147.92

1,291,561.91

1,420,716.72

x .80

x.80

.80

939,318.34

1,033,249.53

1,136,573.38

187,863.67

+ 244,222.64

1,174,147.92

1,221,113.20

1,380,796.02

x.20

x.20

x.20

187,863.67

244,222.64

276,159.20

-------------------

INVENTORY

Waste of Garbage Disposal

201

Garbage should be segregated at all times due to the policy of No

Segregation No Collection, they have a schedule for collecting garbage every
early in the morning and late evening. By time the garbage will not be segregated
they will not collect it.

Manpower Requirements
12. Store Manager
13. Finance/Account Supervisor
14. Head Chef
15. Steward
16. Bartender
17. Cashier
18. Service Crew
19. Security Guard

Chapter 4

202

MANAGEMENT ASPECT OPERATION

Organization
In business, an organized and proper flow of operation is a must. In
organizing, it involves the integration of effort, the design of organizational
structure, the use of resources, innovating and creating an environment in which
business goals can be achieved.
Management during Operation
The operation begins in full year ahead of the start of the normal
operations.
The Activities are the following:
1. Ensuring that business operation are efficient in terms of using as
few resources as needed.
2. Effective in terms of meeting customer requirements.
3. Management make tactical decisions in support of carrying out the
operations.

Form of Operation
To give quality product at a reasonable cost is the form of proposed
business in a resto bar. This business will perform to a Partnership.
Partnership makes the resources more simply in terms of money,

203

business assets and talents. More availability of the money to the

business conduce the success of the business.

Manager

Billing

Production

Head chef

Finance / Account
Supervisor

Steward

Cashier

Sales and
Marketing

Operation

Marketing
Supervisor

Operation
Supervisor

Service Crew

Bartender

Safety &
Security

Security Guard
Figure 6: Organizational Structure of Tipsy Daisy
Job Description
I.

Manager (Jackie T. Amador)

Maintain a safe, secure and legal work environment.

Developed personal growth opportunities.

204

Contributes to team effort by accomplishing related

results as needed.

Accomplishing financial objectives by forecasting

requirements, preparing annual budget, scheduling
expenditures, initiating corrective actions.

II. Operation Supervisor (Mary O. Desamparado)

III.

Supervise and control the dining area.

Inspect the orderliness and cleanliness of the dining area.

Supervise all employees.

Handle recruitment and interviews.

Head Chef (John Harley Palmares)

Prepare all dishes in the menu of the establishment.

Ordering supplies.

Inspect cleanliness of the kitchen.

Train kitchen crews.

IV. Finance/Account Supervisor (Cyril A. Tabasa)

Supervise the works in the counter area.

Record all transaction.

205

Keeps the financial statements and expenses of the company.

V. Sales and Marketing Supervisor (Lloyd Jason Olita)

Conducting research to ascertain the best products and the suppliers

in terms of the best value, delivery schedules and quality.

Liaising between suppliers, manufacturers, relevant internal

departments and customers.

Identifying potential suppliers, visiting existing suppliers, and building

and maintaining good relationships with them.

Negotiating and agreeing contracts and monitoring their progress

checking the quality of service provided.

Processing payments and invoices.

Keeping contract files and using them as reference for the future.

Training and supervising the work of other members of staff.

VI. Bartender (Zachaeus Barameda)

In charge on mixing Cocktail and Mocktail drinks.

Show some flair tending skills.

Maintain cleanliness of the bar area.

Inventory of the beverage supply.

206

VII. Steward

Assist preparing food.

Maintain the cleanliness of the kitchen area.

Maintain cleanliness of the equipments.

VIII. Service Crew

Serving customers.

Greeting customers.

Deliver bills to the customers.

Dish out and cleaning the dining area.

IX. Cashier

Compute costumers bills.

Receive payments.

Issues receipts.

Record total transactions.

X. Security Guard

Securing all costumers and their cars at the parking area.

Inspect costumers at the entrance door.

207

Responsible for the employees logbook.

IV. Job Qualification

I. Manager

Degree, Food and Beverage Service Management or equivalent,

Vocational Diploma / Short Course Certificate.

At least 2 years of working experience in the related field is required for

this position.

With pleasing personality and Good Communication skills

At least 54 (female)/ 56 (male) in height.

Applicant must be willing to work in flexible time.

Can work under pressure.

II. Operation Supervisor

Candidate must possess at least a Bachelors/College Degree, Food &
Beverage Services Management or equivalent, Vocational Diploma / Short
Course Certificate.

At least 2 year(s) of working experience in the related field is

required for this position.

With pleasing personality and Good Communication skills.

At least 56 (Male) in height.

208

Applicant must be willing to work in flexible time.

Can work under pressure.

III. Head Chef

Candidate must possess at least Bachelors/College Degree,

Culinary Arts, Food Vocational Diploma / Short Course Certificate.

At least 2 years of working experience in the related field is

required for this position.

With pleasing personality and Good Culinary skills.

At least 56 (Male) in height.

Applicant must be willing to work in flexible time.

Can work under pressure.

V. Sales and Marketing Supervisor

Candidate must possess at least a Bachelors/College Degree,

Food & Beverage Services Management or equivalent, Vocational
Diploma / Short Course Certificate.

At least 2 year(s) of working experience in the related field is

required for this position.

With pleasing personality and Good Communication skills.

At least 54(Female) / 56(Male) in height.

209

Applicant must be willing to work in flexible time.

Can work under pressure.

VI. Steward

College level possess at least Vocational Diploma / Short Course

Certificate.

Knows how to cook.

Must be willing to work in flexible time.

Can work under pressure.

VII. Bartender

College level possess at least Vocational Diploma or Short Course

Certificate.

Has national certificate.

Male/Female, must be at least 18 years of age.

Excellent health.

At least 56 (Male) in height.

Able to work for long hours.

Be able to show some flair tending skills.

Can work under pressure.

210

VIII. Service Crew

College level possess at least Vocational Diploma or Short Course

Certificate.

Male/Female, must be at least 18 years of age.

Excellent health.

At least 54 (Female) 56 (Male) in height.

Able to work for long hours.

Can speak English

Can work under pressure.

IX. Cashier

College level possess at least Vocational Diploma or Short Course

Certificate.

With pleasing personality.

Physically fit.

At least 52 (Female) in height.

Can work under pressure.

X. Security Guard

211

License Security Guard.

Physically fit.

At least 56 Male in height.

Can work under pressure.

Compensation and Benefits

SSS Retirement Benefit
The SSS Retirement Benefit is synonymous to old age pension or
simply retirement pension. It is a lifetime cash benefit paid to the retiree every
month after he retired or after he stopped working reaching the age of 60 0r 65.
Any old age pensioner can receive his monthly SSS pension provided he paid at
least 120 monthly contributions prior to the semester of his retirement. Hes
entitled to receive 13th month pay every December as well. In case he hasnt
completed a 120 months contributions when he reached his retirement, he is
entitled to receive a lump sum amount instead. Qualified beneficiaries will receive
10% of the monthly pension benefits or P250 whichever is higher.
SSS Disability Benefit
The SSS Disability Benefit just like any other social disability program
adopts the World Health Organizations definition of disability which specifically
refers restriction or lack (resulting from impairment) of ability to perform an
activity in the manner or within the range considered normal for a Human being.

212

Social Security System members who suffer partial or total disability and have
paid at least one monthly contribution to the SSS before the semester of
unforeseen event are qualified. Disability benefit is also paid in two ways: thru
monthly pension and lump sum amount. A disabled member is qualified to accept
monthly disability pension if he has paid at least 36 monthly contributions to
the SSS prior to the semester of unfortunate incident. However, the lump sum
amount is granted to those who have not paid the required 36 monthly
contributions
SSS Sickness Benefits
SSS members can also avail for the sickness benefit. Sick benefit is a
daily cash allowance paid for the number of days a member is unable to work for
at least 4 days provided the member has paid at least 3 monthly contributions
within the 12 month period prior to his sickness and all company sick leave pay
for the year has been used. The SSS member is entitled to receive per day a
90% of his average daily salary credit.
SSS Maternity Benefit
SSS Maternity Benefit is only intended to those female members who
couldnt work due to childbirth or miscarriage. Any female qualified for this is a
granted daily cash allowance provided she has contributed at least 3 months at
the SSS within the 12- month period immediately before the semester of her
childbirth or miscarriage. According to SSS, it is equivalent to 100% of the

213

members average daily salary credit multiplied by 60 days for normal

delivery or miscarriage, 78 days for caesarean section delivery.
SSS Death and Funeral Benefit
SSS member died, his qualified beneficiaries and dependents could
receive death and funeral benefits from the insurance company provided they are
his legitimate spouse or children, illegitimate or adopted children under 21 of age.
If the SSS members are single his parents are qualified beneficiaries. If the SSS
member has no family the money will go to anyone the member listed as
beneficiary in the SSS records. There are two types of benefits for death and
funeral: monthly pension and lump sum amount. According to the Social
Security System, monthly pension is granted only to the primary beneficiaries of
a deceased member who had paid 36 monthly contributions before the semester
of his death. The lump sum on the other hand, is the amount granted to the
primary beneficiaries of deceased member who had paid less than 36 monthly
contributions before the semester of death. The secondary beneficiaries shall be
entitled to a lump sum benefit. If the beneficiary are entitled to receive monthly
pension benefits, he will receive 13th month pay every December, too.
SSS Compensation Benefits
All SSS members both employees and employers are automatically
entitled for the compensation program to receive generous benefits. Benefits
from sickness, injuries, death, and disability are just among the broad coverage
of this type of benefits from the Social Security System.

214

Loan Benefits
As a member of the SSS, you may also qualify to other benefits such as
member loans, housing loans and business loans.
Holidays
Seventeen (17) paid holidays (regular and special) per year as provided
under Proclamation No. 655 (2015 Declared Holidays).
Vacation
Thirteen (13) vacation days, with additional 1 vacation day every year
starting on 2nd year of service and convertible to cash at the end of each year.
Maximum total vacation leave is 18 days.
Retirement
The plan, which is 100% funded by the company calculated at one
months base salary per year of service based on the employees latest basic
rate upon normal retirement at age 60, death or total and permanent disability.
Early retirement benefit can be available to 10 years of service equal to 50% of
normal retirement benefit.
Healthcare

215

The plan provides a comprehensive health care coverage for employees

and eligible dependents through Medicare accredited hospitals and doctors
nationwide. The company pays 100% of the cost of employees coverage while
contributing 53% of the cost of dependents coverage. The company also
maintains an onsite medical clinic manned by a company nurse per shift and a
group of company doctors who reports to the clinic six days a week on specified
time schedules providing free medical consultations, emergency medicines,
minor and first-aid treatments and health counselling. As part of preventive health
care, free vitamins are also provided to employees while on duty and all
employees are required to undergo an annual medical, dental and eye check-up
conducted onsite.
Outpatient Medicine Reimbursement
The Company reimburses expenses for outpatient medicines for
employees and dependents. Medicines for out-patient employee are 100%
reimbursable while for dependents up to a total amount of Php2, 000 per
employee/year. Approval of reimbursement requires submission of prescription
and official receipts.
Maternity Grant
Assistance is provided to regular female employee & legal spouse of male
employees: Php3, 000 for miscarriage; Php1, 500 for home delivery; Php5, 000
for normal delivery; 80%-20% for caesarian delivery (requires Phil health
membership).

216

Sick Leave
Twelve (12) days per year for the first two years of service. With additional 1 sick
leave every year starting on 2nd year of service. Maximum total sick leave is 14
days. All unused leave days are not convertible to cash.
Bereavement
Three (3) days in the event of death of an immediately family member
which includes the employees children, parents, grandparents, brother, sister,
spouse, and parents-in-law.
Calamity Leave
Two (2) days leave for employees who were affected by flood, fire and
typhoon (must be supported by a government proclamation).
Magna Carta for Women
Sixty (60) calendar days leave. It is to all female employees who
underwent surgery caused by gynecological disorders and who have rendered at
least six (6) months continuous aggregate employment service for the last twelve
(12) months prior to surgery.
Disability/Life Insurance
Employee life insurance is 100% funded by the company, provides
insurance benefits to the employees designated beneficiaries in the event of
disability, terminal/critical illness and death due to illness or accident. The
amount of benefits is specified below.

217

Life Insurance Benefit Limit

26x monthly base salary base on the employees latest basic rate.
Accident, Death and Disability Benefit Limit
13x monthly base salary based on the employees latest basic rate.
Total Permanent Disability Benefit Limit
26x monthly base salary based on the employees latest basic rate.
Terminal Illness Benefit Limit
50% of Life, maximum of Php3.5M
Critical Illness Benefit
60% of Life, maximum of Php1M
13th month
The Company grants a 13th month pay equivalent to one (1) months pay
to all eligible associates every November of each year. Associates with at least
one (1) year of service as of November 20th shall receive a full bonus equivalent
to one (1) month basic monthly salary while those less than one (1) year of
service shall receive a pro-rated bonus provided they have worked for 1 month.
Mid-year Bonus
The company grants bonus equivalent to a half month pay. All
probationary and regular employees are eligible to this bonus.

218

Meal Subsidy
The company provides its associates with a meal subsidy to partially cover
for meals every day that the associate reports for work and to alleviate his daily
expenses. An employee must have rendered the minimum number of hours per
day to get a full or half-meal credit.
Attendance Bonus
A bonus equivalent to one day pay given to all Regular and Probationary
Employees who are Job Grade 8 & below, and all Technicians. Associates must
have perfect attendance in one (1) month with no tardiness, under time or
unexcused absence.
Prolong Sickness (PSL) Benefits
It is given to all employees with at least six months of service. Purpose of
this benefit is to provide regular employees with salary protection during
recuperation period from certain medical conditions. The condition may include
but not limited to;
-

Chronic ailments requiring at least one month of treatment whether

through hospitalization or outpatient basis.

-

Major Operative procedures such as, but not limited to, general and

specialized surgeries, and major gynecological operation. Obstetrical surgical

procedures such as caesarian section are not included under this benefit.
-

Post-injury conditions which warrant long recuperation period.

219

Loyalty Token
Employees are recognized for their loyal and dedicated service to the
company for every five years of continuous service by the way of gift check or
token, plus plaque of appreciation during the service award ceremony.

Table 17
Salary Expenses
Position

No. of Employees

Daily Rate

Monthly Rate

Manager

500

15, 000

Operation Supervisor

450

13, 500

Finance Supervisor

450

13, 500

Marketing Supervisor

450

13, 500

Head Chef

500

15, 000

Cook

400

12, 000

Bartender

380

11, 400

Service Crew

340

61, 200

Steward

340

30, 600

Cashier

400

24, 000

220

Security Guard

400

24, 000

TOTAL

20

4,610

233, 700

Company Policies Rules and Regulation

Employees must wear their complete uniform and must be

presentable all the time.

Wearing of the upper uniform outside the establishment is strictly

forbidden.

Employees must report on duty 30 minutes before their shift.

Always show courteousness and politeness to every customer as

well as with co-employees.

Reporting late on duty must be dealt accordingly.

Absence without leave must be reprimanded.

Having an intimate relationship with co-worker is strictly prohibited.

No using of mobile phones and any kind of gadgets while on duty.

Observe cleanliness.

221

Recruitment Program
The success of the business could be attained through the effective
work force between the employees and the owner. By recruitment program we
identify and we choose only the best potential job applicants.
The needs of recruitment program in order to have legal hired potential
applicants. Those applicants that are qualified must be in interview and required
to pass their medical certificate and police clearance.
Personnel Discipline and Sanction
Employee Guidelines
1. They should maintain cleanliness and orderliness of the entire
premises.
2. All crew must always be respectful and polite to all customers.
3. They should always maintain personal neatness in their attire
and
appearance while on duty.
4. They must not wear slippers or sandals while on duty.
5. They should maintain a neat, reasonable short and decent
haircut.

222

Employee Discipline
Sanctions:
1st Degree Verbal Warning
2nd Degree Written Warning
3rd Degree Suspension
4th Degree Termination
1. Absent without official leave (AWOL).
1st Offense = 2nd Written Warning
2nd Offense = 3rd Suspension
3rd Offense = 4th Termination
2. Sleeping while on duty.
1st Offense = 1st Verbal Warning
2nd Offense = 2nd Written Warning
3rd Offense = 3rd Suspension
3. Caught/ prove doing stealing.
1st Offense = 4th Termination
4. Tipsy Daisy recognizes the hazards of smoking to health; it is strictly prohibited
inside3 the premises.
1st Offense = 1st Verbal Warning

223

2nd Offense = 2nd Written Warning

3rd Offense = 3rd Suspension
5. No employees shall enter the premise while under the influence of liquor.
1st Offense = 3rd Suspension
2nd Offense = 4th Termination

Methods of Financing
Table 18
Assessment of Financing
Source

Share

Amador, Jackie T.

1,500, 000

Desamparado, Mary O.

1,500, 000

Olita, Lloyd Jason

1,500, 000

Palmares, John Harley

1,500, 000

Tabasa, Cyril A.

1,500, 000

Total

7, 500, 000

224

Permits and Licenses

Having a legal and properly licensed is becoming increasingly important to
every business and establishments for it is a legal authorization. Business
licenses and permits must be issued by the local government agencies that allow
individuals and companies to prove that their business is legal and operate their
business within the governments geographical jurisdiction.
Registration of Business Permit
The first step was to get a certificate of registration from the local
government and in Securities and Exchange Commission (SEC) for partnership
or a corporation to register with the (SEC) in order for them to be treated as a
legal judicial entity.
Local Government
Every business, whatever the legal form, are still required to secure a
Mayors Permit, or Municipal License from the City Municipality in which they are
located. Permit licenses are required to ensure that the establishment has met
the standards and complied all the specific business requirements. A registration
procedure varies across cities and municipalities.
Business Permit / Mayors Permit
The following are documents required in order to secure a business
permit:

225

SEC registration documents (AOL, By-laws, Certificate of

Inc.)
Location Clearance
Lease Contract
Barangay Clearance
Barangay Clearance
The

clearance

is

obtained

from

the

barangay

where

the

business/company is located. The amount depend on the companys paid-up

capital plus an additional fees for taxes and other charges which may vary for
each barangay. The basic document which is required by the barangay is the
notarized lease contract between the company and the lesson of its registered
office.
Location Clearance
The following are the documents required in order to secure a location
clearance:
Location Map
Barangay Clearance
Lease Contract
SEC Registration Documents

226

Occupancy Permit Building/Unit

Business Permit Application Form

City Health Permit for Sanitation

All enterprises are required to secure a sanitation clearance upon
application for Business Permit to ensure that the establishment complies with
the city sanitation code and other health-related ordinances.
BIR Registration
Every business establishment has to register with the BIR for taxation
purposes. The Bureau will furnish your business with its own Tax Identification
Number (TIN) and the authority to print receipts, invoices and others.
Documents needed to obtain BIR Registration:
Security of Exchange Commission Certificate of Incorporation and
Articles of Incorporation by laws/articles of Partnership.
DTI Registration of Business Trade name if applicable.
Mayors Permit
Franchise Agreement, if applicable
Location Map of Business
Lease Contract/Agreement/Certificate

227

BIR Form 1902 ( Application Form)

BIR Form 0605 ( Payment for Registration Fee)
BIR Form 2000 ( Payment of Document Stamps)
Department of Trade and Industry
It is necessary to register your business with this agency in order to gain
the exclusive rights to use your business name. Single proprietors are required to
register.
Social Security System (SSS)
An employer or any person who uses the service of another person in
business, trade, industry, or any undertaking must be registered with the SSS. To
register with the Social Security System (SSS), the following documents have to
be submitted:
Employer Registration Form ( Form R-1)
Employer Report (Form R1A)
List of employees, specifying their birth dates, positions, monthly
salary and date of employment.
Article of incorporation, by-laws and SEC registration.
Philippine Health Organization

228

Phil-Health is the Philippine Health Insurance Corporation. All employers are

required to register their employees to this agency as stated in the new National
Health Insurance Act (RA7875 or RA9241). Phil-Health manages and
administers the government health care system. To register with Phil-Health the
following are required.
Employer Data Record (Form ER1)
Report of Employee, members (Form ER2)
SEC Registration
BIR Registration
Copy of Business Permit
Department of Labor and Employment (DOLE)
Business establishments with five or more employees are
encouraged to register with the DOLE for the purpose of monitoring the firms
compliance with labor regulations. Registration is required for firms with 50 or
more workers. The Bureau of Local and Employment Administers the registration
of establishments.
Food and Drug Administration (FDA)
The FDA Philippines (formerly the Bureau of Food and Drugs) was
created under the Philippines Department of health as the regulatory and
enforcement organization for all food, drug, cosmetic, medical equipment and
related products. The FDA is responsible in ensuring the safety, purity and

229

quality of all products reality to: food, drugs, cosmetics, medical devices, and
drug administrations tasked to regulate the production, sale and traffic of these
products to protect the health and safety of the people.
The main function of FDA is to issue a license to operate to
establishment as imported/distributor/wholesaler/manufacturer for food, drug,
cosmetics and medical devices with technical requirements in compliance to FDA
Philippines regulation. All products to enter the market are issued a Certificate of
Product Registration before it can be utilized in the Philippine market. The
products must comply with technical requirements and recommended standards
of identity, purity and quality set by the FDA.
After acquiring a valid license to operate, one may start the
registration of its products to the Philippine FDA. A Certificate of Product
Registration is the certificate issued by the Bureau of Food and Drugs for the
purpose of marketing and fee distribution of a product after evaluation and of its
safety, efficiency, and quality.

230

Curriculum Vitae
KYRSTAL LARA A. ILLANO
No. 0011 Dona Juana Subdivision,
Pala-o, Iligan City
Tel. No: (063) 221-4417
Mobile No:+ 639173202292
E-mail Address: KLilano29@yahoo.com
PERSONAL DATA
Date of Birth:

December 29, 1992

Age:

21

Place of Birth: Cebu City

Civil Status:

Single

Height:

51

Weight:

155 lbs.

Citizenship:

Filipino

Religion:

Roman Catholic

Language Spoken:Visayan, English, Filipino, Ilonggo

231

Special Skills:

Baking, Cooking, Handicrafts, Housekeeping, Good Oral

and Written English Language Communication.

College

Bachelor of Science in Hotel & Restaurant Management

Cebu Institute of Technology
N. Bacalso Avenue, Cebu City
S. Y 2013 Present

EDUCATIONAL BACKGROUND
Bachelor of Science in Hotel & Restaurant Management
St. Micheals College
Quezon Avenue Street, Iligan City
S. Y 2010- 2013
Secondary

La Salle Academy
Bro. Raymund Jeffry Street, La Salle Road
Pala-o, Iligan City
S. Y 2005-2009

Elementary

St. Micheals College

Miguel Sheker Street,Tibanga, Iligan City
S. Y 1998-2005

232

AWARDS/RECOGNITION RECEIVED
August 27, 2014

Third Runner-up
Bed Making Competition
Cebu Institute of Technology
University, Cebu City

233

Curriculum Vitae
RONNETH LYN S. TABASA
739 Tres de Abril st. Labangon, Cebu City
Mobile No:+ 639187877562
E-mail Address: ronblanch@gmail.com
PERSONAL DATA
Date of Birth:
Age:

October 21, 1994

20

Place of Birth: Cebu City

Civil Status:

Single

Height:

52

Weight:

99 lbs.

Citizenship:

Filipino

Religion:

Roman Catholic

Language Spoken: Visayan, English, Filipino

Special Skills: Financing, Bookkeeping

234

EDUCATIONAL BACKGROUND
College

University of San Jose Recoletos

Bachelor of Science in Business Administration
Magallanes St. Cebu City
S. Y 2011- Present

Secondary

Cebu Institute of Technology-University

N. Bacalso Avenue, Cebu City
S. Y 2007-2011

Elementary

Cebu Institute of Technology-University

N. Bacalso Avenue, Cebu City
S.Y. 2001-2007

235

Curriculum Vitae
DIANNA STEPHANE A. TOLEDO
739 Tres de Abril st. Labangon, Cebu City
Mobile No:+ 639158109118
E-mail Address: yhanswift23@yahoo.com
PERSONAL DATA
Date of Birth:
Age:

August 18, 1994

20

Place of Birth: Bato, Leyte

Civil Status:

Single

Height:

52

Weight:

105 lbs.

Citizenship:

Filipino

Religion:

Roman Catholic

Language Spoken: Visayan, English, Filipino

Special Skills: Financing, Bookkeeping, Good Oral and Written English
Language Communication.

236

EDUCATIONAL BACKGROUND
College

Cebu Institute of Technology-University

Bachelor of Science in Business Administration
N. Bacalso Avenue, Cebu City
S. Y 2011- Present

Secondary

Bato School of Fisheries

Bato, Leyte
S. Y 2007-2011

Elementary

Bato Elementary School

Bato, Leyte
S.Y. 2001-2007

237

Curriculum Vitae
ARNEL R. MASO
Brgy. Sto Nino, Hilongos Leyte
Mobile No:+ 639327926968
E-mail Address: arnel.maso31@gmail.com
PERSONAL DATA
Date of Birth:
Age:

March 31, 1994

20

Place of Birth: Hilongos, Leyte

Civil Status:

Single

Height:

55

Weight:

120 lbs.

Citizenship:

Filipino

Religion:

Roman Catholic

Language Spoken: Visayan, English, Filipino

Special Skills:

Bookkeeping, Financing, Good Oral and Written English

Language Communication.

238

EDUCATIONAL BACKGROUND
College

Bato Institute of Science and Technology

Bachelor of Science in Business Administration
Bato, Leyte
S. Y 2011- Present

Secondary

Hilongos National Vocational School

Hilongos, Leyte
S. Y 2007-2011

Elementary

Liberty Elementary School

Brgy. Liberty, Hilongos Leyte
S.Y. 2001-2007

239

Curriculum Vitae
ANGELICA A. ALVARADO
Brgy. Kang-iras, Hilongos Leyte
Mobile No:+ 639196809724
E-mail Address: angieforyou@ymail.com
PERSONAL DATA
Date of Birth: November 24, 1993
Age:

21

Place of Birth: Inopacan, Leyte

Civil Status:

Single

Height:

54

Weight:

110 lbs.

Citizenship:

Filipino

Religion:

Roman Catholic

Language Spoken: Visayan, English, Filipino

Special Skills:

Bookkeeping, Financing, Good Oral and Written English

Language Communication.

240

EDUCATIONAL BACKGROUND
College

Cebu Institute of Technology-University

Bachelor of Science in Business Administration
N. Bacalso Avenue, Cebu City
S. Y 2010- present

Secondary

Hilongos National Vocational School

Hilongos, Leyte
S. Y 2006-2010

Elementary

Inopacan Elementary School

Inopacan, Leyte
S.Y. 2000-2006

241

Curriculum Vitae
HONEYLYN A. PADIN
Brgy. Upper Awayan, Carcar City
Mobile No:+ 639196809724
E-mail Address: padzhon@yahoo.com
PERSONAL DATA
Date of Birth: September 4, 1993
Age:

21

Place of Birth: Brgy. Upper Awayan, Carcar City

Civil Status:

Single

Height:

51

Weight:

110 lbs.

Citizenship:

Filipino

Religion:

Roman Catholic

Language Spoken: Visayan, English, Filipino

Special Skills:

Baking, Cooking, Handicrafts, Housekeeping, Good Oral

and Written English Language Communication.

242

EDUCATIONAL BACKGROUND
College

University of Cebu
Bachelor of Science in Hotel and Restaurant Management
Sanciangko St. Cebu City
S. Y 2010- 2014

Secondary

Carcar National High School

Carcar City
S. Y 2006-2010

Elementary

Carcar Elementary School

Carcar City
S.Y. 2000-2006

243

Curriculum Vitae
GENARO P. OMAPAS JR.
Litex Commonwealth, Brqy. Kapalaran St. Quezon City
Mobile No:+ 639072017918
E-mail Address: junjunomapas@gmail.com
PERSONAL DATA
Date of Birth: June 17, 1994
Age:

20

Place of Birth: Brgy. Cabulisan, Inopacan Leyte

Civil Status:

Single

Height:

55

Weight:

132 lbs.

Citizenship:

Filipino

Religion:

Roman Catholic

Language Spoken: Visayan, English, Filipino

Special Skills:

Baking, Cooking, Handicrafts, Housekeeping, Good Oral

and Written English Language Communication.

244

EDUCATIONAL BACKGROUND
College

University of Cebu
Bachelor of Science in Hotel and Restaurant Management
Sanciangko St. Cebu City
S. Y 2011- Present

Secondary

Inopacan National High School

Inoapacan, Leyte
S. Y 2007-2011

Elementary

Inopacan Elementary School

Inopacan, Leyte
S.Y. 2001-2007

245

Curriculum Vitae
GERALF P. OMAPAS
Litex Commonwealth, Brqy. Kapalaran St. Quezon City
Mobile No:+ 639308166628
E-mail Address: argieomapas@gmail.com
PERSONAL DATA
Date of Birth: March 18, 1993
Age:

21

Place of Birth: Brgy. Cabulisan, Inopacan Leyte

Civil Status:

Single

Height:

55

Weight:

154 lbs.

Citizenship:

Filipino

Religion:

Roman Catholic

Language Spoken: Visayan, English, Filipino

Special Skills:

Baking, Cooking, Handicrafts, Housekeeping, Good Oral

and Written English Language Communication.

246

EDUCATIONAL BACKGROUND
College

University of Cebu
Bachelor of Science in Hotel and Restaurant Management
Sanciangko St. Cebu City
S. Y 2009- 2013

Secondary

Inopacan National High School

Inoapacan, Leyte
S. Y 2005-2009

Elementary

Inopacan Elementary School

Inopacan, Leyte
S.Y. 1999-2005

247

Curriculum Vitae
ETHEL JOY O. RENEGADO
Brgy, Cabulisan, Inopacan Leyte
Mobile No:+ 639102719046
E-mail Address: ejoyor@gmail.com
PERSONAL DATA
Date of Birth: August 18, 1994
Age:

20

Place of Birth: Brgy. Cabulisan, Inopacan Leyte

Civil Status:

Single

Height:

55

Weight:

99 lbs.

Citizenship:

Filipino

Religion:

Roman Catholic

Language Spoken: Visayan, English, Filipino

Special Skills:

Baking, Cooking, Handicrafts, Housekeeping, Good Oral

and Written English Language Communication.

248

EDUCATIONAL BACKGROUND
College

University of Cebu
Bachelor of Science in Hotel and Restaurant Management
Sanciangko St. Cebu City
S. Y 2011- Present

Secondary

Inopacan National High School

Inoapacan, Leyte
S. Y 2007-2011

Elementary

Inopacan Elementary School

Inopacan, Leyte
S.Y. 2001-2007

249

Curriculum Vitae
JOHN LOYD A. GALO
Brgy, Mara-o, Inopacan Leyte
Mobile No:+ 639303179850
E-mail Address: JLjohnloyd@gmail.com
PERSONAL DATA
Date of Birth: January 19, 1994
Age:

21

Place of Birth: Brgy. Mara-o, Inopacan Leyte

Civil Status:

Single

Height:

55

Weight:

121 lbs.

Citizenship:

Filipino

Religion:

Roman Catholic

Language Spoken: Visayan, English, Filipino

Special Skills:

Baking, Cooking, Handicrafts, Housekeeping, Good Oral

and Written English Language Communication.

250

EDUCATIONAL BACKGROUND
College

University of San Jose Recoletos

Bachelor of Science in Hotel and Restaurant Management
Magallanes St. Cebu City
S. Y 2011- Present

Secondary

Mara-o National High School

Brgy, Mara-o, Inopacan Leyte
S. Y 2007-2011

Elementary

Mara-o Elementary School

Brgy. Mara-o, Inopacan Leyte
S.Y. 2001-2007

251

CURRICULUM VITAE
Name: Cyril A. Tabasa
Birth Date: March 19, 1995
Birth Place: Cebu City
Address: 739 Tres de Abril St. Labangon,
Cebu City
Contact number: 09161928558
Email Address: xairyl19@gmail.com

EDUCATIONAL BACKGROUND
2011-present

Bachelor of Science in Hotel and Restaurant Management

TERTIARY

Cebu Institute of Technology-University

2009-2011

Saint

Teresa

School

Hilongos, Leyte
2007-2009

Cebu Institute of Technology

Secondary

N. Bacalso Ave. Cebu City

2000-2007

Cebu Institute of Technology

Primary

N. Bacalso Ave. Cebu City

Of

Hilongos

252

CURRICULUM VITAE
Name: Desamparado, Mary, O.
Birth Date: January 15, 1992
Birth Place: Cebu City
Address: 390 R. Duterte St., Banawa, Cebu City
Contact number: 09999005919
Email Address: shamesotto@yahoo.com

EDUCATIONAL BACKGROUND
2011-present

Bachelor of Science in Hotel and Restaurant Management

TERTIARY

Cebu Institute of Technology-University

2004-2008

Abellana National School

Secondary

P.del Rosario St. Cebu City

1998-2004

City Central School

Primary

P.del Rosario St, Cebu City

253

CURRICULUM VITAE
Name: Jackie T. Amador
Birth Date: July 17, 1994
Birth Place: Antipolo Rizal City
Address: Duljo Fatima Street Cebu City
Contact number: 09321988884
Email Address: jhackieeamadz@gmail.com

EDUCATIONAL BACKGROUND
2011-present

Bachelor of Science in Hotel and Restaurant Management

TERTIARY

Cebu Institute of Technology-University

2007-2011

Saint Teresa School Of Hilongos, Leyte

Secondary

Hilongos, Leyte

2001-2006

Saint Teresa School Of Bato, Leyte

Primary

Bato, Leyte

254

CURRICULUM VITAE
Name: John Harley A. Palmares
Birth Date: October 30, 1992
Birth Place: Cebu, City
Address: Punta Princessa Cebu, City
Contact number: 09432198837
Email Address: bryantz48@yahoo.com

EDUCATIONAL BACKGROUND
2010-present

Bachelor of Science in Hotel and Restaurant Management

TERTIARY

Cebu Institute of Technology-University

2005-2009

Don Vicente Rama Memorial National High School

Secondary

Macopa Street Basak San Nicolas Cebu City

1999-2005

Canduman Elementary School

Primary

Canduman, Mandaue City

255

Chapter 5
Financial Aspect
Tipsy Daisy Resto Bar
Schedule of Depreciation
For the year ended December 31, 2016
Items

Total Cost

Estimated life

Annual

Book

(years)

Depreciation

Value

Chest Freezer

33,498.00

6,700.00

26,798.00

Refrigerator

14,695.00

2,939.00

11,756.00

Oven & Cooktops

35,933.00

7,186.00

28,747.00

2,495.00

1,230.00

1,265.00

Char Broiler

34,955.00

6,991.00

27,964.00

Rice Cooker

1, 880.00

940.00

940.00

800.00

400.00

400.00

2, 160.00

270.00

1,890.00

12, 000.00

1,500.00

10,500.00

9, 600.00

1,600.00

8,000.00

45, 980.00

7,663.00

38,317.00

Square/ Circle Table 11, 980.00

1,498.00

10,482.00

Bar Table

30,000.00

3,750.00

26,250.00

Cash Registry/DMS

36,995.00

6,165.00

30,829.00

5,500.00

10

550.00

4,950.00

50,000.00

12,500.00

37,500.00

4,500.00

900.00

3,600.00

2,500,000.00

40

Gas Stove

Blender
Office Table
Preparation Table
Chairs
Bar Chair

Office Cabinet
Computer
Printer
Building

62,500.00 2,437,500.00

Method Depreciation used: Straight Line

256

Tipsy Daisy
Statement of Comprehensive Income
For the year ended December 31, 2015

Sales
Less: Cost of Goods Sold:
Beginning Inventory
Add: Cost of Goods Manufactured
Total Goods Available for Sale
Less: Ending Inventory
Total Cost of Goods Sold
P 49,641,994
Gross Profit
Less: Operating Expenses:
Selling Expenses:
Marketing Salaries
Service Crew Salaries
Cashier Salaries
Depreciation-Furniture & Fixtures (selling)
Total Selling Expenses
Administrative Expenses
Utilities Expenses
Depreciation-Building
Depreciation-Appliances (office)
Depreciation-Furniture & Fixtures (office)
Finance Supervisor Salaries
Security Guard Salaries
Supplies Expense
Uniform Expenses
Total Administrative Expense
P 793,968
Net Income before Tax
Less: Income Tax (30%)
Net Income

P 72,465,480
0
P 49,641,994
P 49,641,994
0
(P 49,641,480)
P 22,823,486

P 162,000
P 979,200
P 244,800
P 20,676
P 1,406,676

P 270,000
P 50,000
P 13,400
P
820
P 162,000
P 288,000
P 3,648
P 6,100
(P 2,200,644)
P 20,622,842
(P 6,186,853)
P 14,435,989

257

Tipsy Daisy
Schedule of Cost of Goods Manufactured
For the year ended December 31, 2015
Direct Materials:
Raw Materials Inventory, Beginning
Add: Purchases
Less: Purchase Returns & Allowances
Purchase Discounts
Raw Materials Available for Use
Less: Raw Materials Inventory, End
Total Direct Materials

0
P 47,980,492
0
0
P 47,980,492
(P 805,172)
P 47,175,320

Direct Labor:
Head Chef Salaries
Bartender Salaries
Stewards Salaries
Total Direct Labor

P
P
P
P 535,680.00

Manufacturing Overhead:
Indirect Materials
Indirect Labor
Manager Salaries
Operating Supervisor Salaries
Depreciation-Utensils
Depreciation-Kitchen Equipment
Depreciation-Kitchen
Utilities Expense-Kitchen
Total Manufacturing Overhead
TOTAL MANUFACTURING COST
Add: Work-In-Process, Beginning
TOTAL GOODS PLACED-IN-PROCESS
Less: Work-In-Process, End
COST OF GOODS MANUFACTURED

P 1,135,000.00
P 133,920.00
P 180,000.00
P 162,000.00
P 9,688.00
P 27,886.00
P 12,500.00
P 270,000.00
P 1,930,994.00
P 49,641,994.00
0
P 49,641,994.00
0
P 49,641,994.00

258

Tipsy Daisy
Statement of Changes in Partners Equity
For the year ended December 31, 2015
Contributed Capital:
Amador, Capital
Desamparado, Capital
Tabasa, Capital
Palmares, Capital
Olita, Capital
Add: Net Income
Less: Withdrawals
Capital Balance, End

P 1,500,000
P 1,500,000
P 1,500,000
P 1,500,000
P 1,500,000
P 14,435,989
0
P 21,935,989

259

Tipsy Daisy
Statement of Cash Flows
For the year ended December 31, 2015
Cash Flows from Operating Activities:
Cash received from customers
Payments to suppliers
Payments to employees
Payments for land rent
Payments for utilities
Payments for other operating expenses
Payments for office supplies
Net Cash provided by Operating Activities
Cash Flows from Investing Activities:
Payments to acquire equipment
Payments to acquire furniture & fixtures
Payments to acquire other appliances
Payments to acquire utensils
Payments to acquire building
Net Cash used in Investing Activities
Cash Flows from Financing Activities:
Cash received as investment by owners
Net Cash provided by Financing Activities
Net Increase (Decrease) in Cash

P 72,465,480.00
(P 47,907,734.00)
(P 2,847,600.00)
(P
300,000.00)
(P
240,000.00)
(P
96,000.00)
(P
4,560.00)
P 21,159,486.00
(P 124,256.00)
(P 154,215.00)
(P 54,500.00)
(P 48,438.00)
(P 2,500,000.00)
(P 2,881,409.00)
P 7,500,000.00
P 7,500,000.00
P 25, 778,077.00

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Tipsy Daisy
Statement of Financial Position
As of December 31, 2015
ASSETS

Cash
Raw Materials Inventory
Building (net)
Equipment (net)
Furniture & Fixtures (net)
Office Supplies
Appliances (net)
Utensils (net)
TOTAL ASSETS

P 25,778,077.00
P
805,172.00
P 2, 437,500.00
P
97,500.00
P
131,219.00
P
912.00
P
41,100.00
P
38,750.00
P 29,330,600.00

LIABILITIES & PARTNERS EQUITY

Liabilities:
Accounts Payable
Income Tax Payable
Total Liabilities

P 1,207,758.00
P 6,186,583.00
P 7,394,341.00

Partners Equity
Partners Capital
Net Income
Total Partners Equity

P 7,500,000.00
P 14,435,989.00
P 21,935,989.00

TOTAL LIABILITIES & PARTNERS EQUITY

P 29,330,600.00

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Tipsy Daisy
Sales Budget
As of December 31, 2015
`
2015

Budgeted Sales
in Units (Monthly)
Budgeted Sales
in Units (Yearly)
Compounded
Price/Unit
Total Sales per Year

2016

2017

P 30,360.00
x 12

P 33,396.00
x 12

P 36,735.6
x 12

P 364,320.00

P 400,752.00

P 440,872.2

P
198.9
P 72,465,480.9

P
198.9
P
198.9
P 79,712,028.9 P 87,683,231.11

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Tipsy Daisy
Return on Investment
As of December 31, 2015

Net Operating Income

Sales

ROI = Net Operating Income (EBIT)

Average Operating Assets
ROI = P 20,622,842
P 29,330,600
ROI = 70.312 %
or 70.31%

ROI = Margin
ROI = 28.459%
ROI = 70.312%
or = 70.31%

Sales
Average
Operating Assets

x
x

Turnover
2.471

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264

265

Tipsy Daisy
Overhead Budget
For the year ended December 31, 2015

Indirect Labor Rate/Day = P 133,920 = P 372.00

P 360
Direct Labor Days =
P 360.00
Indirect Labor Rate/Day = P 372.00
Total Overhead Cost = P 795,994
Total Working Days = P 360
Total Indirect Labor Cost = P 133,920
Add: Fixed Overhead =
P 662, 074
Daily Overhead Rate = P 2,211.09
Total Overhead Cost = P 795,994
Less: Depreciation = (P 50,074)
Total Cash Disbursements = P 745,920.00

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Chapter 6
Social Aspect
Environmental Impact of the project
The proponents of this project believed that if this project will be
recognized, it can help the environment of the area. This kind of establishment
can give a big contribution in the economy. This can also be a way to promote
the beauty of the area and open new job opportunities for the local citizens.
Based on environmental issues, proponents assure that the garbage and wastes
of the establishment shall be properly disposed.
Benefits of the Project
This project would benefit the local residences, as well as motorists and
even tourists within the area for easier access of food and beverage and
entertainment. The project can also be a benefit to businesses which
manufacture liquor drinks and other beverages.
Sensitivity Analysis
In every business and establishment, it has problems and weaknesses
that need to be resolved in order to create some best alternatives oh how to
manage problems if ever they occur, such as;
1. The proponents have no idea on how much is the total number of
customers that are going to dine in the restaurant every day, for customers might

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prefer to dine at other food establishments since the business have many
competitors within the area.
2. The proponents can never guess the status of the daily phenomenon and may
affect the sales of the business for less customers prefer to dine outside
whenever the climate is not well.
Conclusion
Based on the status and demand, the proponents found out that they
should conduct a business establishment that will catch the attention of the
customers. That is the reason why they came up and built up with this kind of
business which the main goal is to serve, provide and give importance to
customer satisfaction. First, the proponents decided to arise the establishment in
Banilad Cebu City for it is surrounded with local and foreign visitors and aside
from that, the location is also surrounded by different kinds of establishments and
offices. Second, there are lot of residents living within the area. Lastly, this
business will surely give satisfaction to the customers because a resto bar is a
kind of establishment which is suitable for customers who would like to wind up
and be entertained while dining and drinking.
Recommendations
The proponents competitors recommended that many of their competitors
are distracted and turning away new and existing business customers.
Organizations with liquidity and the desire have a great opportunity to develop
relationships with businesses, both existing customers and prospects. By

268

focusing on the small business basics, they can leverage these opportunities
while strengthening market share during this economic downturn. As a former
commercial lender, here are five recommendations to grow business
relationships.

Get to know your customers well.

Evaluate the competition.

Offer a good and affordable price than the competitors.

Offer promotions during lean season like having an affordable package.

Offer great entertainment that will really give enjoyment to the customers.

269

Bibliography
Alonte, King Lawrence L., Amores, Joma Mark Ryan P., Barbajo, Ryan Jay C.,
Sato, Marlon B., Sayson, Jhunna Bevs O., Sy, Justine Romeo P., (Parada Grill
Resto Bar ),
Garrison Moreen, (Management Accounting)
Gary Armstrong, John Saunders, Philip Koder, Veronica Wong, (Principles of
Marketing)
Jerry G. Weygandt, (Accounting Principles)
Lyndon Simkin, O.C. Ferell, Sally Dibb, William M. Pride, (Marketing Concepts
and Strategies)
Win Ballada, (Basic Accounting)

270

APPENDIX A
Location of the project

271

APPENDIX B
Front View

272

Floor Plan

273

APPENDIX C
Uniform of Tipsy Daisy

274

Chef Uniform

275

CURRICULUM VITAE

Name: Cyril A. Tabasa

Birth Date: March 19, 1995
Birth Place: Cebu City
Address: 739 Tres de Abril St. Labangon,
Cebu City
Contact number: 09161928558
Email Address: xairyl19@gmail.com

EDUCATIONAL BACKGROUND

2011-present

Bachelor of Science in Hotel and Restaurant Management

TERTIARY

Cebu Institute of Technology-University

2009-2011

Saint Teresa School Of Hilongos

Hilongos, Leyte

2007-2009

Cebu Institute of Technology

Secondary

N. Bacalso Ave. Cebu City

2000-2007

Cebu Institute of Technology

Primary

N. Bacalso Ave. Cebu City

276

CURRICULUM VITAE

Name: Desamparado, Mary, O.

Birth Date: January 15, 1992
Birth Place: Cebu City
Address: 390 R. Duterte St., Banawa, Cebu City
Contact number: 09999005919
Email Address: shamesotto@yahoo.com

EDUCATIONAL BACKGROUND

2011-present

Bachelor of Science in Hotel and Restaurant Management

TERTIARY

Cebu Institute of Technology-University

2004-2008

Abellana National School

Secondary

P.del Rosario St. Cebu City

1998-2004

City Central School

Primary

P.del Rosario St, Cebu City

277

CURRICULUM VITAE

Name: Jackie T. Amador

Birth Date: July 17, 1994
Birth Place: Antipolo Rizal City
Address: Duljo Fatima Street Cebu City
Contact number: 09321988884
Email Address: jhackieeamadz@gmail.com

EDUCATIONAL BACKGROUND

2011-present

Bachelor of Science in Hotel and Restaurant Management

TERTIARY

Cebu Institute of Technology-University

2007-2011

Saint Teresa School Of Hilongos, Leyte

Secondary

Hilongos, Leyte

2001-2006

Saint Teresa School Of Bato, Leyte

Primary

Bato, Leyte

278

CURRICULUM VITAE

Name: John Harley A. Palmares

Birth Date: October 30, 1992
Birth Place: Cebu, City
Address: Punta Princessa Cebu, City
Contact number: 09432198837
Email Address: bryantz48@yahoo.com

EDUCATIONAL BACKGROUND

2010-present

Bachelor of Science in Hotel and Restaurant Management

TERTIARY

Cebu Institute of Technology-University

2005-2009

Don Vicente Rama Memorial National High School

Secondary

Macopa Street Basak San Nicolas Cebu City

1999-2005

Canduman Elementary School

Primary

Canduman, Mandaue City

CURRICULUM VITAE
Name: Lloyd Jason D. Olita

279

Birth Date: November 7, 1992

Birth Place: Cebu City, Aloguinsan
Address: 31-C Private Road Urgello St. Sambag 1, Cebu City
Contact number: 09339497991
Email Address: jason_coll67@yahoo.com/ facebook: Lj Olita

EDUCATIONAL BACKGROUND
2012-present

Bachelor of Science in Hotel and Restaurant Management

TERTIARY

Cebu Institute of Technology-University

2011-2012

Don Bosco Technical Center

Punta Princesa, Labangon st. Cebu City

Secondary
2008-2011

Southwestern University

Aznar Road Urgello st. Cebu City

Primary
2002-2008

University of Southern Philippines Foundation

Mabini St. Cebu City