CITY GOVERNMENT OF CALAPAN

New Calapan City Abattoir

Projected Statement of Income and Expense
2011
Income
Live Fees
Permit Fee to Slaughter
Slaughter Fee
Coral Fee
Post Mortem Fees
Post Mortem Fees
Inspection Fees
Total Income
Expenses
Personal Services
Salaries & Wages- Regular
Salaries & Wages- Casual
Personnel Economic Relief Allowance(PERA)
Clothing/ Uniform Allowance
Productivity Incentive Bonus
Cash Gift
Year End Bonus
Life & Retirement Insurance Contributions
Pag-Ibig Contributions
Philhealth Contributions
ECC Contributions
Maintenance & Other Operating Expenses
Supplies and Materials
Electricity & Water Expenses
Telephone Expenses- Landline
Repairs & Maintenance- Slaughterhouse Building
Depreciation Expense- Slaughterhouse Building
Other Maintenance & Operating Expenses
Total Maintenance & Operating Expenses
Total Expenses
Net Income

2012

2013

2014

2015

369,391.25
889,514.25
87,676.00

375,476.25
916,173.50
87,230.00

407,254.25
980,694.75
1,987,936.00

427,614.00
1,029,722.25
2,087,361.00

448,998.75
1,081,212.75
2,191,772.00

1,803,120.00
1,033,730.00
4,183,431.50

1,893,430.00
1,085,440.00
4,357,749.75

1,987,936.00
1,139,695.00
6,503,516.00

2,087,361.00
1,196,670.00
6,828,728.25

2,191,772.00
1,256,510.00
7,170,265.50

630,263.00
679,000.00
96,000.00
16,000.00
8,000.00
20,000.00
52,521.92
75,631.56
12,605.26
9,600.00
6,302.63
1,605,924.37

693,289.30
746,900.00
96,000.00
16,000.00
8,000.00
20,000.00
57,774.11
83,194.72
13,865.79
9,600.00
6,932.89
1,751,556.80

762,618.23
821,590.00
96,000.00
16,000.00
8,000.00
20,000.00
63,551.52
91,514.19
15,252.36
9,600.00
7,626.18
1,911,752.48

838,880.05
903,749.00
96,000.00
16,000.00
8,000.00
20,000.00
69,906.67
100,665.61
16,777.60
9,600.00
8,388.80
2,087,967.73

922,768.06
994,123.90
96,000.00
16,000.00
8,000.00
20,000.00
76,897.34
110,732.17
18,455.36
9,600.00
9,227.68
2,281,804.51

209,171.58
209,171.58
20,000.00
83,668.63
522,011.78
2,127,936.15
2,055,495.35

217,887.49
217,887.49
20,000.00
150,000.00
540,000.00
87,155.00
1,232,929.97
2,984,486.77
1,373,262.98

325,175.80
325,175.80
20,000.00
165,000.00
540,000.00
130,070.32
1,505,421.92
3,417,174.40
3,086,341.60

341,436.41
341,436.41
20,000.00
181,500.00
540,000.00
136,574.57
1,560,947.39
3,648,915.12
3,179,813.13

358,513.28
358,513.28
20,000.00
199,650.00
540,000.00
143,405.31
1,620,081.86
3,901,886.37
3,268,379.13

Assumptions: Based on the projected number of livestock for 2011-2015 with the existing
abattoir charges
Permit Fee to Slaughter
Year Carabao
Cattle
Goat
Swine
Chicken
Total
2011
1,563.75
12,937.50
2,300.00
45,990.00
306,600.00
369,391.25
2012
1,642.50
1,196.75
2,416.00
48,291.00
321,930.00
375,476.25
2013
1,721.25
14,265.00
2,536.00
50,706.00
338,026.00
407,254.25
2014
1,811.25
14,973.75
2,662.00
53,241.00
354,926.00
427,614.00
2015
1,901.25
15,727.50
2,796.00
55,902.00
372,672.00
448,998.75
Total
8,640.00
59,100.50
12,710.00
254,130.00 1,694,154.00
2,028,734.50
Slaughter Fee
Year Carabao
Cattle
Goat
Swine
Chicken
Total
2011
2,189.25
18,112.50
6,900.00
172,462.50
689,850.00
889,514.25
2012
2,299.50
1,192.25
7,248.00
181,091.25
724,342.50
916,173.50
2013
2,409.75
19,971.00
7,608.00
190,147.50
760,558.50
980,694.75
2014
2,535.75
20,963.25
7,986.00
199,653.75
798,583.50
1,029,722.25
2015
2,661.75
22,018.50
8,388.00
209,632.50
838,512.00
1,081,212.75
Total
12,096.00
82,257.50
38,130.00
952,987.50 3,811,846.50
4,897,317.50
Corral Fee
Year Carabao
Cattle
Goat
Swine
Chicken
2011
1,251.00
5,750.00
4,025.00
76,650.00
2012
1,314.00
1,203.00
4,228.00
80,485.00
2013
1,377.00
6,340.00
4,438.00
84,510.00
2014
1,449.00
6,655.00
4,658.50
88,735.00
2015
1,521.00
6,990.00
4,893.00
93,170.00
Total
6,912.00
26,938.00
22,242.50
423,550.00

Total
-

87,676.00
87,230.00
96,665.00
101,497.50
106,574.00
479,642.50

Post Mortem Fees

Year Carabao
Cattle
Goat
Swine
Chicken
Total
2011 45,870.00
207,000.00
17,250.00 1,226,400.00
306,600.00
1,803,120.00
2012 48,180.00
217,440.00
18,120.00 1,287,760.00
321,930.00
1,893,430.00
2013 50,490.00
228,240.00
19,020.00 1,352,160.00
338,026.00
1,987,936.00
2014 53,130.00
239,580.00
19,965.00 1,419,760.00
354,926.00
2,087,361.00
2015 55,770.00
251,640.00
20,970.00 1,490,720.00
372,672.00
2,191,772.00
Total
253,440.00 1,143,900.00
95,325.00 6,776,800.00 1,694,154.00
9,963,619.00

Inspection Fee
Year Carabao
Cattle
Goat
Swine
Chicken
Total
2011
2,780.00
23,000.00
11,500.00
229,950.00
766,500.00
1,033,730.00
2012
2,920.00
24,160.00
12,080.00
241,455.00
804,825.00
1,085,440.00
2013
3,060.00
25,360.00
12,680.00
253,530.00
845,065.00
1,139,695.00
2014
3,220.00
26,620.00
13,310.00
266,205.00
887,315.00
1,196,670.00
2015
3,380.00
27,960.00
13,980.00
279,510.00
931,680.00
1,256,510.00
Total
15,360.00
127,100.00
63,550.00 1,270,650.00 4,235,385.00
5,712,045.00

Manpower Requirement
Permanent Employees
Slaughterhouse Master II
Slaughterhouse Master I
Meat Inspector I
Meat Inspector I
Total
Casuals
Meat Butchers (2)
Collector
Recorder
Security Guards (2)
Utility Workers (3)
Total

SG
11/4
9/4
6/4
6/5

casual
casual
casual
casual
casual

217,356.00
166,501.00
125,842.00
120,564.00
630,263.00

146,000.00
73,000.00
73,000.00
168,000.00
219,000.00
679,000.00

Assumptions on Expenses:
* Salaries & wages to increase by 10% annually
* Electricity & water are assumed at 5% of toatal revenues
* Supplies & materials are assumed at 5% of total revenues
* Repairs & maintenance of building are assumed at 1% of construction cost at first year following
the construction year and to increse by 10% in the succeeding years
*Computation of Depreciation as follows:
Building Cost
Formula for depreciation

Annual Depreciation

15M
Building Cost minus 10% salvage value over estimated life of building

15,000,000-1,500,000
25 years
540,000.00

* Other MOOE are assumed at 2% of revenues