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INTERNATIONAL SCHOOL

Of Technology and Skills Development


2ND Floor PLG Building, San Vicente, Sta. Rita, Pampanga (Branch)

A Feasibility Study on

Wholesome Bread
Bakeshop

PROPONENTS
Navarro, Arvin M.
Limayo, Christian P.
Sotelo, Marian A.
Zapanta, Andreana R.
Santiago, Winston A.

Mrs. Marizon D. Datu

Engr. Jim B. Montemayor

(Instructress)

(School President)

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

ACKNOWLEDGMENT
First of all, we would like to express our deepest gratitude to our Professor Marizon
D. Datu for giving us opportunity to make this study as part of our endless search for
knowledge.

Great thanks to our parents for all the love and support in doing this study. They
made us successful by helping us in a big way for providing financial support,
accommodation, and especially the strength and inspiration in accomplishment of
everything we do.

We want to acknowledge as well as all our respondents who spent some time and
effort in cooperating for answering our questionnaires and to all other people who provide
some assistance and information that we need in the study.

We would also like to thank everyone who helped us even in a small way particularly
our friends and classmates contributing to the success of this project.

And above all, this study wont be possible without the guidance and inspiration
given by our Almighty God.

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

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TABLE OF CONTENTS
TITLE
COVER PAGE
ACKNOWLEDGMENT
TABLE OF CONTENTS
CHAPTER 1: EXECUTIVE SUMMARY
EXECUTIVE SUMMARY (HIGHLIGHTS)
INTRODUCTION
NAME OF THE FIRM
LOCATION
MANAGEMENT SUMMARY
MARKETING SUMMARY
TECHNICAL SUMMARY
FINANCIAL SUMMARY
THE COMPANY LOGO
TYPE OF BUSINESS ORGANIZATION
ARTICLE OF CO PARTNERSHIP
ACKNOWLEDGMENT
CHAPTER 2: MANAGEMENT ASPECT
MANAGEMENT FEASIBILITY
DESCRIPTION AND NATURE OF THE BUSINESS
MISSION STATEMENT
VISION STATEMENT
OBECTIVES
ORGANIZATIONAL STRUCTURE
FEATURES OF THE LINE AND STAFF ORGANIZATION STRUCTURE
THE LINE
THE STAFF
MERITS
DEMERITS
ORGANIZATIONAL CHART

PAGE
I
II
III-VI
1
2
2
3
3
3
3
4
4
5-6
7
8-11
12
13
14
15
15
15
15
16
16
16
17
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19

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

III

TABLE OF CONTENTS
TITLE
DESCRIPTION AND QUALIFICATIONS
GENERAL MANAGER
MARKETING MANAGER
FINANCIAL MANAGER
PRODUCTION MANAGER
HEAD BAKER
BAKER
CASHIER
DELIVERY BOY
RECRUITMENT AND HIRING PROCEDURES
REQUIREMENTS OF THE EMPLOYEES
COMPENSATION SCHEME AND BENEFITS
1. PAYMENT OF SALARIES AND WAGES
PHILIPPINE HEALTH INSURANCE COMPANY
SOCIAL SECURITY SYSTEM
SALARY AND WAGES
2. HOLIDAY W/ PAY
LEGAL HOLIDAYS IN THE COUNTRY
SPECIAL NON-WORKING HOLIDAYS
3. THIRTEEN-MONTH PAY (13TH MONTH PAY)
4. SOCIAL SECURITY SYSTEM (SSS)
EMPLOYEES BENEFITS AND PRIVILEGES
PERFORMANCE AND APPRAISAL PROGRAM
GENERAL BUSINESS POLICIES
MANAGEMENT STYLE
TYPES OF MANAGEMENT STYLES
AUTOCRATIC
PERSUASIVE

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20
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26
27
28-29
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34-35
35-36
36-38
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International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

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TABLE OF CONTENTS
TITLE
CHAPTER 3: MARKETING ASPECT
MARKETING FEASIBILITY
MARKETING PHILOSOPHY
TARGET MARKET SEGMENTATION
GEOGRAPHIC SEGMENTATION
PROJECTED POPULATION OF THE TARGET MARKET
TARGET MARKET DESCRIPTION
CUSTOMER SURVEY SUMMARY
SOURCE OF MARKETING DEMANDS
SWOT ANALYSIS
MARKETING STRATEGY
PRODUCT STRATEGY
PLACE STRATEGY
PRICE STRATEGY
ADVERTISING STRATEGY
ADVERTISING AND PROMOTION MATERIALS
SIGN BOARD
FLYERS
TARPAULIN
WEB ADVERTISEMENT
CHAPTER 4: TECHNICAL ASPECT
VICINITY MAP
PERSPECTIVE
FLOOR PLAN
ELECTRICAL PLAN
LIGHTNING LAYOUT
CONVINIENCE OUTLET LAYOUT
PLUMBING PLAN
LEGENDS
CIRCUIT BREAKER DIAGRAM
CONTINGENCY PLAN
IMPLEMENTING RULES AND REGULATIONS

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41
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42
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44-55
56
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59-61
62
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65-67
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International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

TITLE
RESOURCES AND ALTERNATIVES
MANUFACTURING PROCESS
METHODS IN MAKING BREAD DOUGH
METHODS IN MAKING SMOOTHIES
METHODS IN MAKING JUICES
MACHINERIES AND EQUIPMENTS
BAKING EQUIPMENTS
BAKING TOOLS
OTHER TOOLS AND EQUIPMENTS
PRODUCT MATERIALS
CLEANING MATERIALS
COMFORT ROOM
OFFICE SUPPLIES
OFFICE MATERIALS
OTHER EQUIPMENTS
OTHER EQUIPMENTS AND MATERIALS
PRODUCTION SCHEDULES
CHAPTER 5: FINANCIAL ASPECT
TOTAL EXPENSES
DEPRECIATIONS
PRE-OPERATIONAL EXPENSES
CAPITAL EXPENSES
RETURN OF INVESTMENT

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77-79
79-80
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83-85
86-87
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89-90
91
92-93
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97-100
101
102-108
109-131
132
133
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APPENDICES
LEASE AGREEMENT
THE MEMORANDUM OF AGREEMENT
SURVEY FORM
PERMITS AND CERTIFICATE
MAYORS PERMIT | SANITARY PERMIT
BUSINESS PERMIT | BUSINESS CLEARANCE
DTI PERMIT
BIR PERMIT | CERTIFICATE OF REGISTRATION
FIRE SAFETY INSPECTION CERTIFICATE
SSS APPLICATION FORM | CERTIFICATE OF MEMBERSHIP
PHILHEALTH APPLICATION FORM | CERTIFICATE OF REGISTRATION

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

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CHAPTER 1

EXECUTIVE

SUMMARY

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

Executive Summary
Highlights
Name of the Proposed Project

Wholesome Bread
Bakeshop

Type of the Business

Manufacturing

Type of Organization

General Partnership

Name of the Partnership

Health-Giving Partnership

Location of the Partnership

San Vicente, Sta. Rita, Pampanga

Name of the Proponents

Navarro, Arvin M.
Limayo, Christian P.
Sotelo, Marian A.
Zapanta, Andreana R.
Santiago, Winston A.

INTRODUCTION
Wholesome Bread is a bakeshop that sells only healthy baked goods and proud itself
to be an environment-friendly products. We would like to focus the interest of the buyers
and also the consumers with our own version of our Wholesome Breads. We would like to
introduce different flavors that are extraordinary to the consumers taste.
This idea was a brainchild of the five (5) members team with a strong belief that a
goodies should taste like a goodies without the worry of it going straight to your gut or your
butt! That should give the feeling of lively and satisfied, not sick or sluggish. After countless
hours of work, Wholesome Bread Bakeshop is proud to serve up an array of super-yummy
goodies baked with premium quality locally produced organic ingredients.
The wholesomeness of our bread arent only healthy for you, theyre also healthy for
Mother Earth.

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

Name of the Firm


The proposed name of our firm is Wholesome Bread because it is simply promotes
health for our body and also for the well-being of our mind or spirit. Promoting a healthy
and convenient way of eating by introducing varieties of nutritious breads to the consuming
public. Wherein bread has been popular around the world and is one of the oldest
artificial foods, having been of importance since the dawn of agriculture. Thats why we
came up to our business name Wholesome Bread.

Location
The Location of our firm will be on San Vicente, Sta. Rita, Pampanga, beside the San
Vicente Church, formerly the Ministop. The business is located here because it is near to our
target market and competitors and it is simply the town proper of Santa Rita.

Management Feasibility Summary


The management aspect of our proposal will preview what strategy of management
we will apply. This will give an overview of the manner we will be managing the business and
show our strategy on how we do, we operate the business. It is shown that we, as General
Partners will be taking care of the administrative aspects of the business. This will ensure
that the success of the business will depend on how we manage the firm and the way we
perform our tasks, duties and responsibilities.

Marketing Feasibility Summary


The Marketing study covers the General business condition, competitive condition,
target market, demand and supply, product, pricing strategy, promotion and packaging.
This area talks about the structured questionnaire floated to the respondents and the result
determines the demand and supply and to know whether our product will penetrate the
target market.

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

Technical Feasibility Summary


A large part of determining resources has to do with assessing technical feasibility. It
considers the technical requirements of the proposed project. The technical requirements
are then compared to the technical capability of the organization. The systems project is
considered technically feasible if the internal technical capability is sufficient to support the
project requirements.
The analyst must find out whether current technical resources can be upgraded or
added to in a manner that fulfills the request under consideration. This is where the
expertise of system analysts is beneficial, since using their own experience and their contact
with vendors they will be able to answer the question of technical feasibility.

Financial Feasibility Summary


Each of us will have our contribution in the capital of the business. The proponents
will also make projected financial statements to somehow disclose information on financial
position, performance and cash flow of the business.
A study on whether a project is viable after taking into consideration its total costs
and probable revenues. If the revenues cover the costs of the project, then the project is
visible.

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

The Company Logo

Our company logo was made as we all partners decide its design on how it will looks like. We
came up with the idea of this logo that it must be simple but yet have the sense of elegance,
easy to recognize and it is appealing to the people. We choose Venetian Red because it is
a highly visible color that is able to focus attention quickly and get peoples attention to it. It
also increases craving for food and other stimuli, and it signifies a passion and desire,
promoting ambition and determination. That proponent desired to gratify for our
customers.
The circular figure of our logo in wavy style signify as the boundless and original perfection
of management of our firm. As we, the proponents make sure that we are updated in
everything that is occurring in our business operation.

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

A man's starter for a progressive day is always a basket of bread. From this humble wheat,
kneaded and baked with a pinch of love and care rises forth healthy bread which nourishes a
man's soul and body. We call it Wholesome for our bread and pastries are created from
nutritious, delectable fruits and health vegetables that sum up the wholesomeness of our
masterpiece.
Bread in all its various forms, is the most widely consumed food in the world. Not only is it a
rich source of carbohydrates, its also portable and compact, which helps to explain why it
has been an integral part of our diet for thousands of years.
Our catchy tagline Healthy creations made from Fruits and Veggies. Describes a healthy
product we made by using an Organic Fresh Fruits and Vegetables cropped from Trusted
Farm. Our product gives a delightful treat that you can trust in every bite.

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

Types of Business Organization


Wholesome Bread is a General Partnership type of business. It would be owned,
operated and sustained by five (5) partners.
Partnership as defined in Article 1767 of the Civil Code of the Philippines is a contract,
of an association of two or more persons engaged in a certain business bind themselves to
share money, property, or industry to common fund. Both owners are equally and
personally liable for the debts from the business. All partners are responsible for the
business, and they share all assets, liabilities and profits within the partnership as a separate
entity.
General Partnership assumes that profits, liability and management duties are
divided equally among partners. If you opt for an unequal distribution, the percentages
assigned to each partner must be documented in the partnership agreement.

Some of the advantages considered in establishing a partnership are:


1) Ease of Organization;
2) To collaborate the wider pool of talents, judgments, evaluation and knowledge and skill
of the partners will be merge and to provide and creating brain storming for the success
of the business.
3) More capital available for the firm the ability to raise fund may be increase, both because
two or more partners may be able to contribute more fund and because their borrowing
capacity may be greater.
4) Maximization of personal interest of the proponents to the success of the firm.
5) Definite legal status of the company:
6) Pass through profits and taxation: because individual forms of partnership they are tax
just like sole proprietorship. Each includes his/her business income on his/her personal
tax return.

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

ARTICLE OF CO-PARTNERSHIP
OF
HEALTH-GIVING PARTNERSHIP

KNOWN ALL BY MEN THESE PRESENTS:


That we, the undersigned, all of legal age, citizens and residents of the Philippines
have this day voluntarily bind ourselves together for the purpose of forming a General
Partnership, effective this day, under the terms and conditions herein set forth and subject
to the requirements of the existing laws of the Republic of the Philippines.

AND WE HEREBY CERTIFY:


Article I
The name of the partnership shall be HEALTH-GIVING PARTNERSHIP and shall
operate and transact its business under said firm name.

Article II
That the main office of the partnership shall be located at Barangay San Vicente,
Santa Rita, Pampanga, Philippines.

Article III
That the name, surname, nationality and postal addresses of the partners of this
General Partnership are as follow:
Name

Nationality

Arvin Navarro

Filipino

Christian Limayo

Filipino

Marian Sotelo

Filipino

Winston Santiago

Filipino

Andreana Zapanta

Filipino

Residence
San Agustin,
Sta. Rita, Pampanga
San Matias,
Sta. Rita, Pampanga
Becuran,
Sta. Rita, Pampanga
Dila-Dila,
Sta. Rita, Pampanga
San Vicente,
Sta. Rita, Pampanga

% of Ownership
20%
20%
20%
20%
20%

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

Article IV
That the capitalization of the partnership has been contributed as follows:
Partner

Contribution

% of Contribution

Arvin Navarro

400 000

20%

Christian Limayo

400 000

20%

Marian Sotelo

400 000

20%

Winston Santiago

400 000

20%

Andreana Zapanta

400 000

20%

Total

2 000 000

100%

Article V
That the purpose of the partnership is to increase the capital by gaining the profits;
to help create and increase income and employment; to give satisfaction to customers
through rendering affordable product; and to help the community and our government
through taxes.

Article VI
That the following partners shall have the following duties and responsibilities in the
day-to-day operation of the partnership:
Arvin Navarro shall be the General Manager and he is responsible for managing a single
unit, different sectors, or multiple units of a company or organization. Hires and trains
employees, prepares reports, and sets budgets. Increases management's effectiveness by
recruiting, selecting, orienting, training, coaching, counseling, and disciplining managers;
communicating values, strategies, and objectives; assigning accountabilities; planning,
monitoring, and appraising job results; developing incentives; developing a climate for
offering information and opinions; providing educational opportunities.
Develops strategic plan by studying technological and financial opportunities; presenting
assumptions; recommending objectives.
Accomplishes subsidiary objectives by establishing plans, budgets, and results
measurements; allocating resources; reviewing progress; making mid-course corrections.
Coordinates efforts by establishing procurement, production, marketing, field, and technical
services policies and practices; coordinating actions with corporate staff.

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

Marian Sotelo shall be the Marketing Manager and she will be responsible for managing
marketing, advertising and promotional staff and activities at a company or organization.
Takes steps to measure, enhance, and enrich the position and image of a company through
various goals and objectives.
Achieves marketing and sales operational objectives by contributing marketing and sales
information and recommendations to strategic plans and reviews; preparing and completing
action plans; implementing production, productivity, quality, and customer-service
standards; resolving problems; completing audits; identifying trends; determining system
improvements; implementing change.
Meets marketing and sales financial objectives by forecasting requirements; preparing an
annual budget; scheduling expenditures; analyzing variances; initiating corrective actions.
Christian Limayo shall be the Financial Manager and he is responsible for the financial
health of an organization. They produce financial reports, direct investment activities, and
develop strategies and plans for the long-term financial goals of their organization.
The role of the financial manager, particularly in business, is changing in response to
technological advances that have substantially reduced the amount of time it takes to
produce financial reports. Financial managers main responsibilities also do tasks that are
specific to their organization or industry. For example, government financial managers must
be experts on government appropriations and budgeting processes, and healthcare
financial managers must know about topics in healthcare finance. Moreover, financial
managers must be knowledgeable about special tax laws and regulations that affect their
industry.
Winston Santiago shall be the Production Manager is an individual who plans, coordinates,
organizes, and controls production in an organization. A production managers main
responsibilities are to ensure the efficient production of goods and services and are of right
quantity, quality, and cost. In addition to this, it is the managers responsibility to produce
goods on time and at right price to meet the demands of the customer. The duties and
responsibilities of the job vary depending on the kind of production system.
Andreana Zapanta shall be the Head Baker and she is responsible for leading and developing
a team with a high attention to your own projects, setting & managing food and labor goals,
creating weekly schedules and consistently producing our specialty and bread and pastry.

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Article VII
That the profits and loses shall be divided in the order presented below:
Interest of ten percent (10%) per year to average capital of the partners:
And the balanced according to the partners percentage contribution, 20% to Arvin
Navarro, 20% to Christian Limayo, 20% to Marian Sotelo, 20% to Winston Santiago and
20% to Andreana Zapanta.
The Health-Giving Partnership will conduct an election every other year or every after
2 years for changing the positions.

Article VIII
That the firm shall be under supervision of the partners, they shall have the power to
make any business deals together with the manager under the partnership name agreed all
by partners.

Article IX
That if there may be concerns regarding the partnership, the final decision shall be
made by the partners.

Article X
That all the partners are entitled to perform their duties and responsibilities.

IN WITNESS WHEREOF, we have here unto set our hands this day of August 22, 2016 at
Santa Rita, Pampanga, Philippines.

Marian Sotelo

Arvin Navarro

Christian Limayo

Andreana Zapanta

Winston Santiago

Signed in the presence of:

Witness

Witness

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

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ACKNOWLEDGEMENT
Republic of the Philippines
Santa Rita, Pampanga

Before me, a Notary to Public, for and in Santa Rita, Pampanga, Philippines, and this
August 19, 2016, personally came and personally appeared the following persons with their
community tax certificates:
Name

CTC No.

Date

Place Issued

Arvin Navarro

34501062

August 19, 2016

Santa Rita, Pampanga

Christian Limayo

34501063

August 19, 2016

Santa Rita, Pampanga

Marian Sotelo

34501064

August 19, 2016

Santa Rita, Pampanga

Winston Santiago

34501065

August 19, 2016

Santa Rita, Pampanga

Andreana Zapanta

34501066

August 19, 2016

Santa Rita, Pampanga

Known to me to be the same persons who executed the foregoing articles of CoPartnership, and they acknowledge to me that the same is their voluntary act needed.

Witness my hand and seal on the date first above written.

Name of Legal Counsel


Notary Public
Valid until
PTR. No.
BP. No.
Role Attorney No.
TIN
Pampanga, Philippines

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CHAPTER 2

MANAGEMENT

ASPECT

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Management Feasibility
The Management Feasibility is the study that concerns the organizational set-up of
the business, which includes the organizational chart and the qualifications of the people
involved and manage the business. It also determines the type of the business ownership.
The term Management in this section refers to the scientific and procedural
contributions of human resources towards the accomplishment of the proposed business
endeavor. This section, therefore, determines the human resource requirements of the
project.
Since organizations can be viewed as systems, management can also be defined as
human action, including design, to facilitate the production of useful outcomes from a
system. This view opens the opportunity to manage oneself, a pre-requisite attempting to
manage others.

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Description and Nature of the Business


We make this product proposal for the purpose that we want to serve our valued
customers in a new product dishes that we give them a healthy food that will enjoy not only
for adults but also for the young ones, we add especial ingredients for our products such as
squash, malunggay, carrots, etc. We would like to introduce varieties of flavors that
consumers would not normally taste of the bread. We believe that consumers will patronize
healthy choices instead of those bread contains amount of sugar and unhealthy ingredients.

Mission Statement
The Partnerships duty is to delight its customer by producing healthy bread with
extraordinary flavors to choose from and to achieve high efficiency with the resource
available.

Vision Statement
Wholesome Bread Bakeshop is a business oriented organization of young
entrepreneurs aiming to satisfy customers needs through providing quality products with
affordable prices at suitable places and creative promotions.

Objectives:
To optimized our customers satisfaction.
To accomplish consistency in the services offered.
To determine the marketing strategies to be applied in the business.
To assure that all of the operation process in our business is functioning well to meet
the demand of our customers.

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

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Organizational Structure
The typically hierarchical arrangement of lines of authority, communications, rights
and duties of an organization. Organizational structure determines how the roles, power
and responsibilities are assigned, controlled, and coordinated, and how information flows
between the different levels of management.
A structure depends on the organizations objectives and strategy. In a centralized
structure, the top layer of management has most of the decision making power and has
tight control over departments and division. In a decentralized structure, the decisions
making power is distributed and the departments and division, at have different degrees of
independence.

Features of the Line and Staff Organization Structure


There are a variety of organizational structures that companies use when developing
an operational model. One of the most common is the line and staff organizational
structure. This consists of a line, which is managers who make business decisions for their
respective departments, and a staff, whose members perform tasks in support of the
directives issued by the line. Though the duties of these two components seem clear, there
is often overlap in tasks that they perform.

The Line
The Line comprises professionals whose day-to-day tasks directly work toward
accomplishing the organizations mission and goals. Alternative names for the line are the
business groups or, in the financial services industry, the front office. These employees
produce and sell the goods and services of the firm. For example, the research and
development team creates the product s, while the supply chain manufactures them. The
marketing department works to raise consumer awareness of the products and services,
while the sales group initiates costumer transactions .The actions of the line generate the
organizations revenue. As a result, this group makes the most decisions regarding the
companys operational policies and procedures.

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The Staff
The Staff is composed of every non-revenue generating department. Though these
groups do not directly contribute to the firms bottom line, their actions make those of the line
possible. The human resources department, for ensures that the line is staffed with the top-tier
talent, content in their jobs. Legal makes sure that the actions of the line and its employees are
within the scope of the la. Likewise, the finance group secures capital resources for the
organization while the accounting department balances the books. Alternative names for the
staff include the support groups and, in the financial services industry, the back office.

Merits
This form of organization came to existence as an improvement over the line
organization. Line and staff organization has removed serious drawbacks of the line
organization.
Specialization - It is based on planned specialization; line managers get the benefit of
specialized knowledge of staff specialist at various levels.
Encouragement to research and development programs - The growth of an enterprise
depends largely on various research and development programs. The staff provides this
service to the line departments.
Balance decisions - Line managers may not have specialized knowledge in all areas and
due to this line managers may sometimes give wrong orders or pass wrong judgment.
The suggestions and advice given by staff manager help them in making rational
judgment and balanced decisions.
Less burden on line managers - Staff managers relieve the line managers from
botheration of concentrating on the specialized functions like accounting, selection and
training of employees, public relations etc. Thus there is a less burden on line managers.
Many problems that are ignored or poorly handled in the line organization can be
properly covered. It is more flexible.

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Demerits
Demerits of line and staff are as follows:
Confusion - It is very difficult to clearly establish the authority and responsibility
relationship between line and staff executives. This creates confusion among them.
Ineffectiveness of the staff - The role of the staff is purely advisory. Since they do not
have the power to get their recommendations implemented, the staff services may
prove to be ineffective.
Conflict between line and staff - There is generally a conflict between line and staff
executives, line authorities feel that staff executives do not always give right type of
advice and therefore reject even some very good schemes. Line authorities do not want
to give an impression to the management that they are in any way inferior to staff. Thus
there is conflict between line and staff.

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

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Organizational Chart
The business will be operated and maintain by (4) administrative officers, Headed by
the General Manager, Marketing Managers, Financial Manager, and Production Manager.
The proponents will hire head baker, baker, and cashier and delivery boy.

General Manager
Arvin Navarro

Production
Manager

Financial Manager

Winston Santiago

Cashier 1

Delivery Boy

Christian Limayo

Marketing
Manager
Marian Sotelo

Cashier 2

Head Baker
Andreana Zapanta

Baker 1

Baker 2

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

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Description and Qualifications


Job Title: General Manager is taken by Mr. Arvin Navarro

Job Descriptions:
In charge for the overall operation of the business.
Plans and implements the management policies of the firm.
Execute authority necessary to achieve the goals of the business.
One who has control over a business and direct or overseas the affairs.
Must have the organizational skills and leadership qualities integral to partners success.
Must be a planner, policy developer, organization and systems supervisor, and appraiser
of results.
Scheduled and presides all the meetings of the business.
Ensure the training and development opportunities are available to employees to
enhance their performance and achieve the employers business aim.
Recruiting staffs which include developing job descriptions and person specifications,
referring job adverts, checking application forms, short listing, interviewing and selecting
candidates.
Advising on promotion and benefits.
Undertaking regular salary reviews.

For Future Purposes


Qualifications:

Male or Female;
Must be 22-26 years old.
Diligent, hardworking and good in decision making.
Have the ability to deal and communicate with other people.
Have the ability to think of ways on how to develop and expand business.
Has considerable knowledge on handling and managing people.
Possess good moral character.

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Job Title: Marketing Manager is taken by Ms. Marian Sotelo

Job Descriptions:
Develop strategies and tactics to get the word out about our company and drive
qualified traffic to our front door.
Deploy successful marketing campaigns and own their implementation from ideation to
execution.
Experiment with a variety of organic and paid acquisition channels content creation,
publicity, social media, lead generation campaigns, and much more.
Build strategic relationships and partner with key industry players, agencies and vendors.
Be in charge of marketing budget and allocate/invest funds wisely.
Measure and report performance of marketing campaigns, gain insight and assess
against goals.

For Future Purposes


Qualifications:

Male or female;
Must be 22-26 years old.
Graduate of Marketing Management or any related course.
Must possess a pleasing but strong personality;
Must be creative, imaginative, curious, and intuitive.
Must have a sense of communication and solid interpersonal abilities.
Must be knowledgeable in preparing written documents and are able to convey
information to other effectively.

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Job Title: Financial Manager is taken by Mr. Christian Limayo


Job Descriptions:
Provide financial reports and interpret financial information to managerial staff while
recommending further courses of action.
Advise on investment activities and provide strategies that the company should take
Maintain the financial health of the organization.
Analyze costs, pricing, variable contributions, sales results and the companys actual
performance compared to the business plans.
Develop trends and projections for the firms finances.
Conduct reviews and evaluations for cost-reduction opportunities.
Oversee operations of the finance department, set goals and objectives, and design a
framework for these to be met.
Manage the preparation of the companys budget.
Liaise with auditors to ensure appropriate monitoring of company finances is
maintained.
Correspond with various other departments, discussing company plans and agreeing on
future paths to be taken.
For Future Purposes
Job Qualifications:

Male or female;
Must be 22-26 years old.
Preferably CPA or graduate of Bachelor of Science in Accountancy.
Good numeric and financial awareness.
With a strong financial accounting experience in managerial roles.
Has the ability to write reports and business correspondence.
Diligent and patient with paper works.
Candidates should have a good interpersonal communication and analytical skills.
Possess good moral character.

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Job Title: Production Manager is taken by Mr. Winston Santiago


Job Descriptions:
Liaise with other managers to formulate objectives and understand requirements.
Estimate costs and prepare budgets.
Organize workflow to meet specifications and deadlines.
Monitor production to resolve issues.
Supervise and evaluate performance of production personnel (quality inspectors,
workers etc.)
Determine amount of necessary resources (workforce, raw materials etc.)
Approve maintenance work, purchasing of equipment etc.
Ensure output meets quality standards.
Enforce health and safety precautions.
Report to upper management.

For Future Purposes


Qualifications:

Male or female;
Must be 22-26 years old.
Graduate of any business related courses.
Willing to spend time in a production related-job.
She/he must be responsible and more patient.
Must possess a good moral character.

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Job Title: Head Baker is taken by Andrea Zapanta


Job Descriptions:
Monitor all duty schedules in the bakery operation.
Create high quality and creative bakery products to satisfy the customer.
Follow the instructions and recommendations from the immediate Superiors to
complete the daily tasks.
Ensure the highest standards and consistent quality in the daily preparation and keep up
to date with new recipes and preparation techniques.
Participate in establishing the month end inventory in the bakery.
Handle all food transfers out of the bakery to other areas and ensures proper
documentation.
Coordinate and participate with other sections of requirements, cleanliness, wastage
and cost control.
Consult and check on daily bakery requirements, functions, buffets and last minute
events.
Ensure highest standards of hygiene within the bakery section.
For Future Purposes
Qualifications:

Male or female;
Must be 22-30 years old.
Graduate of Food Technology or any short term course related in Food Technology.
Excellent customer service skills.
Numeracy skills help with estimating and measuring quantities, weights, ingredients
content, and temperatures.
Must have at least (2) years of baking expertise and undergo seminars.
Ability to work independently is a must.
Can bake cakes and pastries with the desire of customers.
Have the patient to guide and supervise the bakers.

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Job Title: Baker


Job Descriptions:
Prepare and bake foods.
Prepare and make all bakery items for a large number of guests.
Lead a team of bakers to prepare bakery items for banquets and events.
Inspect and ensure proper color combination for all baked items.
Provide training to staff in baking activities.
Meet the requirements of clients.
Ensure proper storage of all items in refrigerators and freezers.
Ensure product freshness and food safety.
Assist and support senior chef and other bakers.
Retain existing customer-base through preparation and serving of tasty items.
Test baked items by tasting or smelling them.

For Future Purposes


Qualifications:
Male or female;
Must be 20-30 years old.
Must have skills of expertise in baking and measuring ingredients.
Obedient in following the order of the head baker.
He/she must be a neat person.
With a pleasing personality.
She/he has multi-tasking skills.

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Job Title: Cashier


Job Descriptions:
Receive payment by cash, check, credit cards, vouchers, or automatic debits.
Issue receipts, refunds, credits, or change due to customers.
Count money in cash drawers at the beginning of shifts to ensure that amounts are
correct and that there is adequate change.
Greet customers entering establishments.
Maintain clean and orderly checkout areas.
Establish or identify prices of goods, services or admission, and tabulate bills using
calculators, cash registers, or optical price scanners.
For Future Purposes
Qualifications:
Preferably female and single.
Must be 20-26 years old.
Must be at least high school graduate;
Must have pleasing personality.
Must be enthusiastic and polite person.
Must be honest and trustworthy.
He / She have multi-tasking skills.

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Job Title: Delivery Boy


Job Descriptions:
Deliver products on time.

For Future Purposes


Qualifications:
Male
Must be 21-30 years old.
Must have experience in driving.
Must be physically fit.
He must be a neat person.
With a pleasing personality.
He has multi-tasking skills.

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Recruitment and Hiring Procedures

Job Hiring
Advertisement

Selection of
Applicants

Initial Interview

Final Interview

Orientation

Training

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Recruitment and Hiring Procedures


1. Job Hiring Advertisement - an announcement in a newspaper, on television, or on a
poster about a post of employment, job hiring will be advertised as necessary and
will remain posted until the position is filled.
2. Selection of Applicants - the recruitment and selection process is important for new
and established businesses alike. Your human resources department has the support
and expertise of employment specialists who assist hiring managers with the
procedures to ensure your company leaders are making wise hiring decisions. There
are several pieces to the recruitment and selection process: sourcing candidates,
reviewing and tracking applicants, conducting interviews and selection for
employment. The selection will be based on the statement and specification stated.
3. Initial Interview- is a type of job interview that is conducted to determine if the
applicant has the qualifications needed to do the job for which the company is hiring.
An initial interview is typically the first interview in the hiring process.
4. Final Interview the final job interview is the last step in the interview process and
the last interview you will have before finding out whether or not you will be getting
a job offer. Before, the final interview, you may have an initial interview and one or
more person interviews. You final job interview is your last chance o make a strong
impression on the employment before he chooses between you and, typically, a
small pool of other candidates for the job.
5. Orientation -serves to assimilate the new employee (or employees) by introducing
him or her to other workers, and explaining office information such as working
hours, performance standards, benefits, etc. Orientation is often followed by formal
job training.
6. Training it is the practice of improving skills, ability and skills of an employee, to be
more familiarized in his job employment.

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Requirements of the Employees


1.
2.
3.
4.
5.
6.
7.
8.

Resume with 3 recent 2x2 photos.


Photo copy of NSO Birth Certificate.
NBI, Police Clearance, Barangay clearance.
Certification of previous employer (if any).
Transcript of Records or any Credentials.
Pag ibig
SSS E1
Health Permit from the Municipal health office.

Compensation Scheme and Benefits


Employees will be compensated and appraised for their work performed. In addition,
other benefits will be arranged by the company in order to win their employees loyalty and
serves as a motivation for them to increase their level of performance.
1. Payment of Salaries and Wages
The salaries and wages are the based on a daily rate of the employees of the company and
on fixed rate for the General Manager, Financial Manager and Operations Manager.

PHILIPPINE HEALTH INSURANCE COMPANY


POSITION

EMPLOYER

EMPLOYEE

TOTAL

General Manager

162.50

162.50

325

Marketing Manager

125

125

Financial Manager

125

125

250
250

Production Manager

125

125

250

Head Baker

125
112.50

250

Baker 1

125
112.50

Baker 2

112.50

112.50

225
225

Cashier 1

112.50

112.50

225

Cashier 2

112.50

112.50

225

Total a Month

2 225

Total a Year

26, 700

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SOCIAL SECURITY SYSTEM


MONTHLY
SALARY

EMPLOYER

EMPLOYEE

TOTAL

General Manager

13 000

957.70

472.30

1 430

Marketing Manager

10 000

363.30

Financial Manager

10 000

736.70
736.70

363.30

1 100
1 100

Production Manager

10 000

736.70

363.30

1 100

Head Baker

10 000

736.70

363.30

1 100

Baker 1

9 500

345.20

Baker 2

9 500

699.80
699.80

345.20

1 045
1 045

Cashier 1

9 500

699.80

345.20

1 045

Cashier 2

9 500

699.80

345.20

1 045

POSITION

Total a Month

10,010

Total a Year

120,120

SALARY AND WAGES


POSITION
General Manager
Marketing Manager
Financial Manager
Production Manager
Head Baker
Baker 1
Baker 2
Cashier 1
Cashier 2
Delivery Boy

MONTHLY
SALARY
13 000
10 000
10 000
10 000
10 000
9 500
9 500
9 500
9 500
3 000

SSS

PHIC

SALARY

472.30
363.30
363.30
363.30
363.30
345.20
345.20
345.20
345.20

162.50
125
125
125
125
112.50
112.50
112.50
112.50

12,365.20
9,511.70
9,511.70
9,511.70
9,511.70
9,042.30
9,042.30
9,042.30
9,042.30

Total a Month
Total a Year

WITHOLDING
TAX 15%
1,950
1,500
1,500
1,500
1,500
1,425
1,425
1,425
1,425

TOTAL
10 415.20
8 011.70
8 011.70
8 011.70
8 011.70
7 617.30
7 617.30
7 617.30
7 617.30
72,931
875,174

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2. Holiday with Pay


For every year we have 365 days, deducting 16 holidays so we have 349 working days.
Exception to this are cancelled work due to inclement weather conditions and special day
given by the firm. Employees will be paid two hundred percent (200%) of their regular
salaries, a special day one hundred thirty (130% x basic pay), and if they will report for work
during holidays.
The number of working days will be computed as follows:
Total number of the days in a year: 365 days
Less:
Legal Holidays - 2 days
Number of working Holidays: 363 days
Legal Holidays in the Country

Holidays

Date

New Years Day


Maundy Thursday
Good Friday
Araw ng Kagitingan
Labor Day
Independence Day
National Heroes Day
Bonifacio Day
Christmas Day
Rizal Day

Jan 1
March 24 (Closed)
March 25 (Closed)
April 9
May 1
June 12
August 29
November 30
December 25
December 30

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Special Non Working Holidays

Holidays
Holy Saturday
Ninoy Aquino Day
All Saints Day
All Souls Day
Christmas Eve
New Years Eve

Date
March 26
August 21
November 1
November 2
December 24
December 31

3. Thirteen Month Pay ( 13th Month Pay )


It is a form of monetary assistance in accordance with the law (P.D. 851, as amended), 13th
month pay is equivalent to the monthly basic compensation received by an employee,
computed pro-rata according to the number of months within a year that an employee has
rendered service to an employer (basic monthly pay/12 x number of months actually 34
worked). All rank and file employees, regardless of status, who have worked for at least one
(1) month are entitled to receive 13th month pay.
M (Salary)

x 12 = 13th Month Pay

No. of Months Work

4. SSS Social Security System


Government program aimed at providing basic needs to citizen who is retired,
unemployed, or unemployable due to disability and disadvantage it was stated on (Republic
Act No.8282). Based on the salary range of employees, the company and each employee are
required to contribute on Social Security System.

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Employees Benefits and Privileges


A. The Social Security System was created by the Philippine government. All employees
hired by private companies are required to become an SSS member (Republic Act No.
8282). This system aims to protect its members for when they are unable to work such
as sickness, disability, maternity, old age and death, or other such contingencies not
stated but will result in loss of income or results to a financial burden.
B. The Philippine Health Insurance Corporation is the medical insurance company of the
Philippines. All employees are required to be contributors of this service (Republic Act
7875). Members are given health and hospitalization subsidies should they or a
dependent be hospitalized. Monthly contributions are based on actual employee
monthly salaries and the amount of employee contribution is matched equally by the
employer.
C. Employers are also required to contribute, on behalf of their employees, to the Home
Development Mutual Fund (Republic Act 7835). This company provides the lowest
interest housing and land acquisition loans to its members that are payable for up to 30
years. This gives every Filipino worker an opportunity to own a house in easy-payment
plans that can directly be deducted from their monthly wages.
D. Based on Presidential Decree No. 851, all Filipino employees are entitled to a year-end
bonus equivalent to one (1) month salary regardless of the nature of their
employment. The 13th month pay is to be given no later than December 24 of every year
a worker is employed.
E. According to Article 95 of the Labor Code of the Philippines, an employee who has
worked for at least one (1) year in a company is entitled to five (5) days leave of absence,
with pay, every year. If the employee does not avail of these paid leaves, the company
may opt to have them do a mandatory leave of absence, with pay, or convert these
unveiled paid leaves to their cash equivalents, to be given at the end of each year.
F. According to Article 83 of the Labor Code of the Philippines, employees are entitled to
one (1) hour break for meals on an eight-hour work day. Employees are also entitled to
adequate rest periods in the morning and afternoon, of short durations, that will be
counted as hours worked. These rest periods normally last for 15 minutes and can be
used by employees as coffee or snack breaks.
G. Under Article 87, an employee who renders over eight (8) hours of service per day shall
be given an overtime pay which is equivalent to his regular hourly wage plus at least
twenty-five percent (25%) thereof. Under Article 93, if an employee is asked to work on
their scheduled rest day or on a non-working holiday, the employee shall be paid an
additional compensation of at least thirty percent (30%) of his regular wage.

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Other company benefits that are not government mandated, but are usually given to
employees anyway are:
Holiday/Christmas Bonus This is given in December, on top of the 13th month pay. This is
considered as the companys Christmas gift to their employees.
Mid-Year Bonus This is given in June, when the countrys school year starts. This is to
assist employees in school enrollment fees for their children. This is also known as an
educational assistance plan.
Cost of Living Allowances Some companies provide their employees with yearly rice,
medicine, and clothing allowances. Paid Holiday and Vacation Leaves On top of the
mandated 5 days/year leave with pay, some companies give their employees additional paid
holiday and vacation leaves. The number of days allocated for these leaves usually varies
from company to company and depends on the number of years an employee has been of
service to the company.

Performance and Appraisal Program


The process by which a manager or consultant examines and evaluates
an employee's work behavior by comparing it with preset standards, documents
the results of the comparison, and uses the results to provide feedback to the employee to
show where improvements are needed and why. Performance appraisals are employee to
determine who needs what training, and who will be promoted, demoted, retained, or fired.
The following factors will be considered by the business:
1) Documented Process - effective performance appraisal is formal and not left to chance.
More than just asking supervisors and managers to evaluate staff, effective systems
provide step-by-step guidance and standardized evaluation forms for all managers to
evaluate all employees. This not only lends to consistency, but also allows the results of
the evaluations overall to be reviewed and compared to identify areas of strength and
areas where there may be opportunities for improvement. Making the process as easy as
possible for managers to follow will help ensure that performance appraisal is effective.
2) Communication - communicating the performance appraisal process, not only to new
managers but on an ongoing basis, can help remind all supervisors that the process
exists, what it is, how it works and where to get advice and assistance if needed. In
addition, business leaders and human resources staff should make sure managers and
supervisors understand why performance appraisal is important--to employees,
managers and the organization.

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3) Training - supervisors and managers dont automatically know how to conduct


performance appraisals. In addition, processes and philosophies at companies differ, so
training and education is critical. Training should take place regularly to provide
refreshers and updates on any changes to the process or the evaluation forms.
4) Evaluation of Results - while performance appraisal generally focuses on one individual,
looking at the aggregated results of performance appraisals can tell a company a lot
about the general level of performance of its staff, areas where there may be training or
development needs and trends within and between departments.
5) Follow-Up and Performance Improvement - the greatest effect on performance
appraisal effectiveness is how the business uses the results. Employees both individually
and across the organization should use the appraisal system as a tool to improve
performance.
General Business Policies
The statement of general policy set out your general approach, objectives and the
arrangement you have put in place for managing health and safety in your business. It is a
unique documents that says who does what, when and how. In view of this, the company
has set rules, policies and regulations in order to promote order, discipline and harmony
among employees. Policies are implemented to achieve efficiency in the operations of the
company, to prevent taking advantage of employees and to secure that each employees
fulfill his obligations to the company.
1) Customer-Related
A. Quality products must be ensured to the customers;
B. The customers preferences and best interests must be aptly followed by the
employees.
C. Employees must deal with the customers with respect.
2) Supplier-Related
A. The company should see to it that its supplier are always reliable;
B. A friendly and harmonious relationship with the supplier should always be
maintained;
C. Regular communication is needed, in case of changes, communicate promptly
with suppliers;
D. Every transaction with the suppliers must be properly documented.

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3) Employee-Related
A. All transactions must be made known to the manager;
B. Document transaction properly;
C. Employees must be fully aware of their of their duties and responsibilities;
D. Employees should understand their legal duties that they have to provide a safe
working environment, safe work equipment and safe methods of work.
E. Employees should ensure safety when specific task or work activities are carried
out, or in specific areas of the work place.
F. Any complaints, request and suggestions must be directed to the General
Manager;
G. Personnel Records all transactions which regards to the personnel shall be keep
by the General Manager who also the right to access the records in the legal
business time.
4) Attendance
A. Every employee must use the clock to identify their time in and time out provided
by the company for attendance and time keeping.
B. All employees must report for work in time required by the management to
observe regular working of hours as stated in there and conditions contract.
C. Working hours will be (6) hours from Monday to Sunday. Each employee will be
given day-off.
Punctuality/Tardiness delay of work due to tardiness of employees will be given a
memo by the General Manager.
5) Working Time
A. All employees should report ten (10) minutes before their duties.
B. During working hours, all employees are required to be on their assigned posts.
C. All workers will be given fifteen (15) minutes break for morning and afternoon
coffee break.

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6) Codes of Action
A. All employees must familiarize themselves with the rules and regulations drafted
from the Labor Code of the Philippines. Regardless of the position, each and
everyone within the business is expected and required to follow the policies as it
was drafted on the context of impartiality and justice prevailing on the
organizational framework of the business. The relationship among personnel
should be in conformity with established known norms of human conduct and
behavior.
B. The employee may, due to dishonesty, oppression, misconduct, negligence of
duty, conviction of crime involving moral turpitude, notoriously disgraceful
conduct, willful disobedience, violation of existing rules and some other
reasonable directives as may be promulgated as time to time under Article 272 of
the New Labor Code of the Philippines as a just cause for termination, imposed
on its erring members disciplinary actions which consist of but not restricted to
reprimand, supervision, and dismissal from service as it may find commensurate
with the gravity of offenses committed.
Grounds of Disciplinary Actions the following are declared by the management to be the
grounds for disciplinary actions. Thus, the employees are deemed to act within the context
of organizational policies.
A. Habitual absence;
B. Falsification or irregularity in accomplishing time records;
C. Abandonment of work/leaving the bakery shop during working hours without
consent or permission;
D. Loafing, loitering and sleeping during work hours.
E. Dishonestly/discourtesy/insubordination or refusal to obey lawful orders;
F. Inefficiency and incompetence in performance of the assigned task;
G. Refusal to overtime or rest day work under any of the circumstances in Article 83
and 89 of the New Labor Code of the Philippines;
H. Gambling and/or intoxication while on duty;
I. Dereliction of duty, grave misconduct, negligence or carelessness in the
performance of duty;
J. Unauthorized of firearm or deadly weapon;
K. Stealing of business and fellow employees properties through direct and indirect
means;
L. Unauthorized solicitation from clients;
M. Falsifications of business records and documents, bringing them home or outside
the business premise without consent.
N. Fighting or provoking a fight within the bakery shop.

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Management Style
Management Style is the manner in which an organization manages its employees
and their work activities and will vary depending upon factors such as the characteristics of
employees, the work activities engaged in, and the culture of the organization. A successful
management style should effectively build teams and be able to motivate.

Types of Management Style


Autocratic - is one where the manager makes decisions unilaterally, and without much
regard for subordinates. As a result, decisions will reflect the opinions and personality of the
manager, which in turn can project an image of a confident, well managed business. On the
other hand, strong and competent subordinates may chafe because of limits on decisionmaking freedom, the organization will get limited initiatives from those "on the front lines",
and turnover among the best subordinates will be higher.
Persuasive -involves the manager sharing some characteristics with that of an autocratic
manager. The most important aspect of a persuasive manager is that they maintain control
over the entire decision making process. The most prominent difference here is that the
persuasive manager will spend more time working with their subordinates in order to try to
convince them of the benefits of the decision that have been made. A persuasive manager is
more aware of their employees, but it would be incorrect to say that the persuasive style of
management is more inclusive of employees.

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CHAPTER 3

MARKETING

ASPECT

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Marketing Feasibility
Marketing is the process of perceiving, understanding, stimulating, and satisfying the
customer needs, wants and expectations through the goods and services of specially
selected target market which is better than the competitors.

Marketing Philosophy
A marketing philosophy defines the mission of a company using the satisfaction and
benefits that using that company offers; it focuses on a two-way system of communication
with the customer, so that the marketing department understands the customer needs
more clearly.
Wholesome Bread Bakeshop promotes healthy lifestyle, eating our special bread gives a lot
of benefits to a persons body and attitude as well as to our environment. We believe that
customers can have great tasting baked goods if the right attention is paid to sourcing,
recipes, and consistency. Wholesome Bread will launch a first location at San Vicente Santa
Rita, Pampanga to serve Ritenians as well as the other municipalities. We will have our
different branches to build local brands to the coming years.
This marketing plan will allow Health-Giving Partnership, the owner, to focus on marketing
efforts by taking the long view, and looking for results on a daily and weekly basis to see
that the chosen tactics are successful.

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Target Market Segmentation


The division of a market into different homogeneous groups of consumers is known
as market segmentation. Rather than offer the same marketing mix (product, price, place,
and promotion) to vastly different customers, market segmentation makes it possible for
firms to tailor the marketing mix for specific target markets, thus better satisfying customer
needs. Not all elements of the marketing mix are necessarily changed from one segment to
the next. For example, in some cases only the promotional campaigns would differ. Most
small businesses cannot afford to market to the general, mass-market customer resources
are just too limited. Instead, it must focus its efforts, communications, and resources on
those segments of the market that offer the most promise for the business and that have
been neglected by larger competitors. The niche strategy aims at making its successful
practitioners immune to competition and unlikely to be challenged. Successful practitioners
of market segmenting take the cash and let the credit go. They wallow in their anonymity.

A market segment should be:

Measurable
Accessible by communication and distribution channels.
Different in its response to a marketing mix.
Durable and not changing too quickly.
Substantial enough to be profitable.

Geographic Segmentation
Geographic segmentation criteria include region, climate and population density. A
small bakery in a suburban community may serve just the local residents. Using population
estimates from the latest census and information on the competitive structure from the
local chamber of commerce, the bakery can estimate the number of potential customers
and plan its operations accordingly. By putting up an online order-entry system and
contracting with part-time delivery people, it may also be able to supply different flavors of
breads to locations outside its normal geographic area.
Therefore, the business target markets using geographic segmentation are those who come
from the ten (10) barangays of Santa Rita, Pampanga namely San Agustin, Santa Monica,
San Vicente, San Matias, San Jose, San Juan, San Isidro, San Basilio, Becuran, and Dila-Dila.

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Projected Population of The Target Market


BARANGAY

2016

2017

2018

2019

2020

San Agustin

3,035

3,087

3,139

3,192

3,246

Santa. Monica

3,274

3,330

3,386

3,443

3,501

San Vicente

1,245

1,266

1,288

1,309

1,331

San Matias

3,407

3,464

3,523

3,583

3,643

San Jose

2,997

3,047

3,099

3,151

3,404

San Juan

2387

2428

2469

2510

2,553

San Isidro

3,676

3,738

3,801

3,865

3,930

San Basilio

9,276

9,433

9,593

9,755

9,920

Becuran

4,057

4,126

4,195

4,266

4338

Dila-Dila

9,508

9,668

9,831

9,998

10,167

TOTAL

42,862

43,587

44,323

45,072

45,834

Projected population of the said barangays was provided by the Municipality of Santa Rita,
Pampanga.

Target Market Description


Wholesome bread wants to distress the purchasing influence of most of the Filipinos
as it is offering an affordable price and addressing health and wellness trends in our product
offering. The target market of our business proposal will not only concentrate to individual
person, professional or not, male or female but also to the walk-in costumers among all
those Barangays stated above.

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Customer Survey Summary


To fully understand and analyze the problem the clients preferences, we conducted
a survey to collect pertinent data. The survey was conducted within the perimeters of Santa
Rita Pampanga, where we asked one hundred (100) people to answer a number of
questions in the form of questionnaire. Relevant questions were prepared to obtain the
needed information. The results of the survey are as follows:

What Category of Gender do you fall into?


70%
60%
50%
40%
30%
20%

60%
40%

10%
0%
Male

Female

LEGENDS

RESPONDENTS

PERCENTAGE

Male

40

40%

Female

60

60%

Total

100

100%

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What Category of Age do you fall into?


35%
30%
25%
20%
32%

15%

22%

10%
5%

18%

13%

10%
5%

0%
Less than 17

18 - 24

25 - 34

35 - 44

45 - 54

55 and Over

LEGENDS

RESPONDENTS

PERCENTAGE

Less than 17

13

18%

18 24

32

32%

25 34

22

22%

35 44

18

18%

45 54

10

10%

55 and Over

5%

Total

100

100%

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Do you eat Fruits and/or Vegetables?


100%
90%
80%
70%
60%
50%
40%

92%

30%
20%
10%

8%

0%
Yes

No

LEGENDS

RESPONDENTS

PERCENTAGE

Yes

92

92%

No

8%

Total

100

100%

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How often do you eat Fruits & Vegetables?


70%
60%
50%
40%
30%

60%

20%
10%

12%

20%
8%

0%
Everyday

Occasionally

Often

Very Often

LEGENDS

RESPONDENTS

PERCENTAGE

Everyday

60

60%

Occasionally

12

12%

Often

20

20%

Very Often

8%

Total

100

100%

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Do you like to eat Bread?


100%
90%
80%
70%
60%
50%
40%

93%

30%
20%
10%
7%

0%
Yes

No

LEGENDS

RESPONDENTS

PERCENTAGE

Yes

93

93%

No

7%

Total

100

100%

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How often do you eat Bread?


70%
60%
50%
40%
30%

63%

20%
10%

15%

16%
6%

0%
Everyday

Occasionally

Often

Very Often

LEGENDS

RESPONDENTS

PERCENTAGE

Everyday

63

63%

Occasionally

15

15%

Often

16

16%

Very Often

6%

Total

100

100%

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Is the Price important for you?


90%
80%
70%
60%
50%
40%

85%

30%
20%
10%

15%

0%
Yes

No

LEGENDS

RESPONDENTS

PERCENTAGE

Yes

85

85%

No

15

15%

Total

100

100%

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How much are you willing to spend on per Bread that you
buy?
35%
30%
25%
20%
15%

33%

31%
24%

10%
12%

5%
0%
2 - 5

6 - 10

11 - 15

16 - up

LEGENDS

RESPONDENTS

PERCENTAGE

2 - 5

31

31%

6 - 10

12

12%

11 - 15

24

24%

16 - up

33

33%

Total

100

100%

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Which sensory quality is the most important for your


bakery product?
60%
50%
40%
30%
50%
20%

35%

10%
9%

6%

Appearance

Texture

0%
Smell

Taste

LEGENDS

RESPONDENTS

PERCENTAGE

Smell

35

35%

Appearance

9%

Texture

6%

Taste

50

50%

Total

100

100%

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Is the Packaging important for you?


100%
90%
80%
70%
60%
50%
40%

90%

30%
20%
10%

10%

0%
Yes

No

LEGENDS

RESPONDENTS

PERCENTAGE

Yes

90

90%

No

10

10%

Total

100

100%

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Which Packaging Material would you prefer?


45%
40%
35%
30%
25%
20%

40%

34%

15%

25%

10%
5%
0%
Plain Paper

Box w/ Plastic
Window

Plastic

Foil

LEGENDS

RESPONDENTS

PERCENTAGE

Plain Paper

40

40%

Box w/ Plastic Window

34

34%

Plastic

25

25%

Foil

1%

Total

100

100%

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Have you ever seen Bread w/ Fruits and Vegetables?


80%
70%
60%
50%
40%
30%

69%

20%
10%
9%

0%
Yes

No

LEGENDS

RESPONDENTS

PERCENTAGE

Yes

92

92%

No

8%

Total

100

100%

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Source of Marketing Demands


According in our survey, we obtained the data we needed to determine individual
preferences. We examine what they usually consider in buying a baked goods and how
often it is. The survey focused partially in certain barangays of Santa Rita Pampanga. Where
Wholesome Bread has identified its overall market to consist of people who have a higher
level of discretionary income to indulge in and appreciate the exquisite creativity and flair to
consume extraordinary bread that not only taste good and look good, but also reflect the
companys concern for improving the environment. These barangays include San Agustin,
Santa Monica, San Vicente, San Matias, San Jose, San Juan, San Isidro, San Basilio, Becuran,
and Dila-Dila and also the walk-in-customers. We negotiated with the following school
canteens and they agreed and accept our offer.
School Canteens
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.

Santa Rita Elementary School (San Vicente, Sta. Rita, Pampanga)


V. De Castro Elementary School (Santa Monica, Sta. Rita, Pampanga)
Sta. Rita Catholic School (San Jose, Sta. Rita, Pampanga)
Becuran Elementary School (Zone 1 Becuran, Sta. Rita, Pampanga)
Dila-Dila Elementary School (Zone 2 Dila-Dila, Sta. Rita, Pampanga)
Holly Family Village Elementary School (Dila-Dila, Sta. Rita, Pampanga)
San Juan Elementary School (San Juan, Sta. Rita, Pampanga)
San Isidro Elementary School (San Isidro, Sta. Rita, Pampanga)
San Basilio Elementary School (San Basilio, Sta. Rita, Pampanga)
Dominican School (San Matias, Sta. Rita, Pampanga)
Becuran National High School (Becuran, Sta. Rita, Pampanga)
San Basilio High School (San Basilio, Sta. Rita, Pampanga)
Ambrocio S. Simpao Educational and Trade Center (San Agustin, Sta. Rita,
Pampanga)
14. Santa Rita College of Pampanga (San Jose, Sta. Rita, Pampanga)

Hospital Canteens
15. Pampanga Medical Specialist Hospital (San Anton, Guagua Pampanga)
16. Rosario Medical Hospital (Sto. Rosario Guagua, Pampanga)
17. Porac Hospital (Babo Sacan Porac, Pampanga)
Grocery Stores
18. Remedios Grocery Store (Zone 2 Dila-Dila, Sta. Rita, Pampanga)
19. Robinson Supermarket (OG Road Mc-Arthur Highway Guagua, Pampanga)
20. PB Grocery (Sto. Cristo Guagua, Pampanga)

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SWOT Analysis

INTERNAL FACTORS
STRENGHTS

WEAKNESSES

High quality product


Strong financial condition
Great strategy

First time business


Popularity among competitors
Startup cost are only estimated

OPPORTUNITIES

Economy
Competitors
Price changes in product

THREATS

Expansion
Introduce New Product
Expand produce line

EXTERNAL FACTORS

Marketing Strategy
The focus of our Strategy should be making sure that our products and services meet
customer needs and developing long term and profitable relationships with those
customers. To achieve this, we will need to create a flexible strategy that can respond to
changes in customer perception and demand. It may also help us identify whole new
markets that we can successfully target.

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Product Strategy
We are offering different breads and juices but we are proud to offer our very own
Pumpkin Bread. Since we are a health giving group, these are the health benefits that
we can get from it.

It is one of the very low calorie vegetables.


It is a storehouse of many antioxidant vitamins such as Vitamin A, Vitamin C, and
Vitamin E.
Help human body to protect against lung and oral cancers.
ZeaXanthin is a natural antioxidant which has UV (UltraViolet) rays filtering action
in macula latea in retina of the eyes. Thus, it may offer protection from age related
macular disease. (ARMD) in the elderly.
It is a good source of B Complex.
It is also rich source of minerals etc.

We can get many benefits from it. Pumpkins can be readily available in the market year
around so, we can serve it every day not seasonal.

Place Strategy
The location of Health-Giving Partnership will be established in San Vicente, Sta. Rita,
Pampanga a progressive place. The proponents prefer this place because it is accessible to
the target market such as the people residing in that place, a lot of walk-ins because of
those adjacent establishments and it is near to our competitors.

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Price Strategy
The starting price that the proponents will offer to the target market is cheaper than
the other competitor because of the availability of the raw needed for the production. The
enterprise follows certain calculations arrive at the suggested retail price. The price will be
based on the cost directly incurred in manufacturing the product, cost of raw materials plus
overhead cost.
The proponents will sell the Pumpkin Bread with a minimum cost of 5 each at the bakery
shop depends on its size, due to some environmental factors that may affect the future
financial status of the business. The price of the product will be least competitive for those
who will buy it. The price is crucial consideration.
In pricing management must determine the right basis price for the products. It must then
decide on strategies concerning discounts, consignment payment and other price related
variables.

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Available Products

Carrot Bread Sticky Rolls 10

Banana Bread w/ Chocolate Chip 75

Malunggay Loaf Bread 25

Pumpkin Cinnamon Rolls


w/ Cream Cheese 12

Mango Bread 100

Taro Bread w/ Ube 10

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Smoothies

Prices: Small 20

Medium 30

Large 40

Medium 30

Large 40

Fresh Juices

Prices: Small 20

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Advertising Strategy
Promotion is the ingredients used to inform and persuades the customers to buy the
proponents product. Advertising, personal selling, displaying tarpaulins in some popular
place where most people come in, giving fliers for the walk-ins, brochures so that the
customer will be aware in our product proposal and sales promotions are the major
promotional activities. Also since this business is new to the industry customers will be given
discounts and other promos in its 1st week of operation. The proponents also used social
networking sites such as Facebook, Twitter, and Instagram in promoting the product in a
wider range of customers to avoid spending too much with the promotional tools. In this
promotion, any form of promotions will be executed by the company.
As the promotional strategy, the proponents will make sure that the name of the
business and the product itself will seize the attention of their target market. In this way
they are able to attract other potential consumers regarding the product.

Advertising and Promotion Materials

SIGN BOARD

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FLYERS

FRONT

BACK

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TARPAULIN

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WEB ADVERTISEMENT

@WholesomeBreadBakeshop
or
www.facebook.com/WholesomeBreadBakeshop

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WEB ADVERTISEMENT

@wholesome_bread
or
www.twitter.com/wholesome_bread

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WEB ADVERTISEMENT

@wholesomebread
or
www.instagram.com/wholesomebread

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CHAPTER 4

TECHNICAL

SUMMARY

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Vicinity Map

Perspective

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Floor Plan

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Electrical Plan

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Electrical Plan

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Contingency Plan
Unexpected calamities and disasters can affect a business. Our bakery shop has a
built-in fire exit for the safety of all people working and for our valuable customers in case of
emergency. We also provide fire extinguisher in every designated area of our establishment
like kitchen in order for our bakers and staff to prevent fire in case there is one. We also give
them the proper training on how to use it to prevent a disaster with the help of a seminar
given by the local government.
Our location is elevated in case of flooding. We also provide a standby generator in
case there is a power interruption. Lastly, the marketing manager, production manager and
financial manager can take charge of the duties of the employees in case he/she cannot
work because of sickness and other valid reasons.

IMPLEMENTING RULES AND REGULATIONS


OF REPUBLIC ACT 9003
Pursuant to the provisions of Section 59 of Republic Act No. 9003 , otherwise known as the
"Philippine Ecological Solid Waste Management Act of 2000," and by virtue of Executive
Order No. 192, Series of 1987, the Department of Environment and Natural Resources hereby
adopts and promulgates the following rules and regulations.
PART I. GENERAL PROVISIONS
Rule I. Preliminary Provisions
Section 1. Title
These Rules shall be known and cited as the "Implementing Rules and Regulations of
the Philippine Ecological Solid Waste Management Act of 2000."

Section 2. Purpose
These Rules are promulgated to prescribe the procedures and guidelines for the
implementation of the Philippine Solid Waste Management Act of 9003 in order to facilitate
compliance therewith and achieve the objectives thereof.

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Section 3. Scope
These Rules shall lay down the powers and functions of the Department of
Environment and Natural Resources, the Department of Trade and Industry, all other
concerned agencies and local government units, the rights and obligations of stakeholders
and the rights and duties of the people with respect to the implementation of the Ecological
Solid Waste Management.

Section 4. Construction
These Implementing Rules and Regulations shall be liberally construed to carry out
the national policy of adopting a systematic, comprehensive and ecological solid waste
management program consistent with the pursuit of sustainable development. The Rules
also cover support actions such as research and studies on solid wastes, providing technical
standards and guidelines for effective waste management systems.

Section 5. Administrative and Enforcement


These Rules and Regulations shall be administered by the Secretary or his duly
authorized representative or thorough any other department, bureau, office, agency, local
government units, state university or college and other instrumentalities of the government
for assistance in the form of personnel, facilities and other resources as the need arises in
the discharge of its functions.

Waste Disposal
Bakery process generates lots of waste which can be either disposed of or can be
recycled in many cases .Bakery waste management needs clear strategy for identification,
segregation, storage and disposal. Process waste such as dough, flour dust, sugar dust,
burnt biscuits, broken biscuit, burnt loaves or rejected loaves, market returned old bakery
products. These can be sold out to suppliers who deal into cattle feeding. Precaution should
be taken that none of these have contamination so that it can be used for cattle feeding.
Packaging like wrappers, tins, cardboard boxes, bags, cores, sacks, plastic trays and pallets,
most of them can recycled by packaging material supplier. Our bakery shop has three (3)
segregated cans used for the recycling materials, located at the back of our kitchen, the
other one for biodegradable and non-biodegradable garbage for light materials that cannot
be used and has to be disposed. The Government trash truck will collect our garbage every 4
days. We are confident that whenever there is a sanitary inspection in our bakery shop, we
can guarantee them that our place will be graded A for safety, cleanliness and orderliness.

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Resources and Alternatives

SUPPLY

RESOURCES

ALTERNATIVES

Raw Materials
(Ingredients of Bread)

Cake Dcor, Old Public Market


(San Fernando), SM Downtown

SM Pampanga, Puregold

Marlie Fresh Fruits & Vegetables Dealer

NVC Fruits & Vegetables Dealer

(San Miguel San Fernando, Pampanga)

(Del Pilar San Fernando Pampanga)

Equipments

Wilcon

Robinson

Appliances

Home Depot

SM Appliances

Kitchen Ware

Divisoria

Jomafer

Furniture

Furniture City

Our Home

Office Supply

National Bookstore

Pandayan Bookshop

Fruits & Vegetables

Manufacturing Process
Making the perfect bread takes a lot of initial experimentation.
The general procedures in making our products are outlined below:

Methods in making Bread Dough


Step 1: Mix in the yeast
After you've measured out your flour, it's time to mix it with yeast. Stir the mixture with a
wooden spoon to evenly distribute the yeast into the flour. Look for the expiration date on
the yeast package to make sure the yeast is fresh (expired yeast could prevent bread from
rising).
Step 2: Add liquid
Check the temperature of the liquid with an instant-read thermometer. If it is too hot, the
yeast will die and your bread won't rise. If it is too cold, the yeast won't activate and your
bread won't rise.

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Step 3: Beat with a mixer


Add warm water and melted butter to the flour mixture all at once. Beat with an electric
mixer on low to medium speed (you can do this by hand as well). Scrape the side of
the bowl to make sure all of the flour and yeast are moistened.
Note: Gluten, a protein in wheat flour and several other flours, starts working as soon as the
dough is mixed. Gluten gives dough elasticity, helps it rise and hold its loaf shape, and helps
it create the desired texture.
Step 4: Stir in remaining flour
Use a wooden spoon to stir in as much of the remaining flour as you can. Start with the
minimum amount of flour given in a recipe, and add only as much as you need during the
mixing and kneading steps. Too much flour creates a dense, dry loaf.
Tip: Stir the dough until it looks ropey and pulls away from the side of the bowl.
Step 5: Knead dough
Fold the dough over and push down with the heel of your hand. Turn, fold dough over, and
push down again. Repeat this process over and over. The dough is ready when it is smooth
and elastic. This means it is smooth and soft and holds together nicely in a ball.
Tip: Moderately soft dough, used for sweet breads, requires 3 to 5 minutes of kneading and
will still be slightly sticky. Moderately stiff dough, used for most no sweet breads, requires 6
to 8 minutes of kneading and is slightly firm to the touch.
You can also knead bread in the food processor with the plastic blade or in a stand mixer
with a dough hook. These methods take less time, so check with the instruction manual for
the appliance.
Step 6: Form dough into a ball
Shape the dough into a ball with your hands and place it in a greased bowl that is at least
twice as large as the ball of dough. Turn the dough over once to grease the entire surface.
Step 7: Cover dough and let rise
Cover the bowl with plastic wrap that's been sprayed with nonstick cooking spray. This
prevents the dough from sticking to the wrap as it rises. Let it rise in a draft-free place
between 80 and 85 degrees F until double in size. This step is also called proofing.
Tip: Use your recipe as a guideline for rise time, and keep an eye on the dough. Another trick
is to press two of your fingers 1/2 inch into the center. If the indentations remain after you
remove your fingers, the dough has doubled in size and is ready for the next step.

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Step 8: Deflate the dough


Punch the dough down by pushing your fist into the center. Then use your fingers to pull the
edges into the center. This releases some of the gases and makes the dough easier to shape.
Step 9: Shape the dough and rise again
Now your bread is ready to take a quick rest. Then it can be shaped and set aside for a
second rise before baking.
This time, stop the dough from rising just short of doubling in size. This will allow it to rise
more in the oven and create the ideal loaf size. When the second rise is complete, bake the
bread in a preheated oven according to recipe directions.

Method in Making Smoothies


1: Add your base
Add 2 cups of any of the following liquids:
Water
Fruit juice (Orange, Apple, Pineapple Juice)
Coconut Water
Dairy free milk (Almond, Oat, Rice, Soya)
Coconut milk
Caffeine free tea (Fruit tea, Green tea)
Ice (Add up to 1 cup of ice at the end to cool down your smoothie)
Or 4 cups of any of the following watery fruits:
Watermelon
Pineapple
Oranges
2: Add your fruit
It depends how much water is in your fruit. The more water in the fruit the more you can
add. The creamier the fruit, the less you need. These can be fresh or frozen. Frozen fruit
will make your smoothie cool but you might need more liquid as they will make the
smoothie thicker at first.
2 Cups of creamy fruit (Banana, Mango, Peaches, Pears)
4 Cups of non-creamy fruit (Pineapple, Melon, Apple, Berries, Grapes)
If you are combining fruits, add 1-2 cups of creamy fruit with 1-2 cups of non-creamy fruit.

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3: Add a filler
You dont have to include filler, but it will make your smoothie much more thick, filling and
creamy, especially if youre not using any creamy fruit. (If you are just having apples in your
smoothie, youll definitely need filler). Add 1 cup of any of the following:
Oats
Quinoa
Buckwheat
Sweet Potato
Butternut Squash
Yoghurt
Avocado
4: Add extras
This is where your smoothie gets its taste and character. Add some of the following:
Spinach, Kale or other mild greens: To turn your smoothie into a green smoothie add 2 cups
of greens. These are easier to blend with the liquid before adding the rest of the
ingredients. If using frozen greens add them nearer to the end.
1/2 a cup chopped Celery or Cucumber
Juice of 1-4 limes or lemons.
1 teaspoon of Vanilla, Ginger or Cinnamon or a pinch of Cayenne
1/4 Cup of fresh herbs such as parsley, mint or basil.
1/4 Cup of plain seeds, nuts or nut butters. (Sunflower, chia, pumpkin, flaxseed, hemp,
pecans, almonds, cashews)
5: Sweeten to taste
If your smoothie needs sweetener, add sweetener to taste, depending on how sweet the
fruit is. Or you can try the following measurements:
1/4 Cup of liquid sweetener (Agave, maple syrup, honey, molasses, date syrup)
1/4 to 1/2 cup of dried fruit (dates, raisins, dried apricots, other dried fruit)

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Methods in making Juices


Step 1: Prepare your fruits or vegetables.

Wash and rinse them, first, then remove any parts that might be tough or bitter.
Remove the eyes from pineapples, and the fibrous core.
Split apples, cucumbers, watermelons, and similar fruits and vegetables, and remove
their seeds and any stems.
Use seedless grapes, and make sure there are no stems lingering.
Peel bananas, avocados, oranges, and any other fruit or vegetable with a tough skin.
For citrus fruits, remove the pith (the white fibrous stuff) as well.

Step 2: Prepare your juicer.

Whether you are using an electric juicer, a food processor, or a hand juicer, make sure
its clean and sanitized before you begin.

Step 3: Chop your fruits and vegetables into the appropriate-sized chunks, depending on
how you will be juicing.

An industrial juicer can handle half a pineapple at once. A consumer-grade food


processor or blender prefers to be fed 1 inch (2.5cm) chunks.

Step 4: Process the raw fruits and vegetables until you have the quantity you desire.

Drier products such as bananas or avocados, or even oranges that might be on the
dry side, will benefit by the addition of liquids.

Step 5: Mix and match.

Using flavor, nutrition, or simple aesthetics as your guide, mix your juices freely. Also
consider unlikely sources for juice such as cabbage, onion, or parsley.

Step 6: Use the "rainbow approach" for optimal health benefits.

Mix different colored vegetables to get the widest range of nutrients.

Step 7: Add spices, flavorings, and especially sugars sparingly.

Fruits and many vegetables have an abundance of natural sugars already, so for the
healthiest drinks, only add more if its really necessary.

Step 8: Enjoy! You can chill your juices, or drink them fresh.

If youre using a blender or food processor, you can replace any water you might add
with ice, for a quick cool-me-down.

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Machineries and Equipments

Baking Equipments

Water Chiller

Flour Sifter

Dough Mixer

Dough Divider / Rounder

Toast Molder

Dough Proofer

Oven w/ Thermometer

Bread Slicer

Baking Trolley /Rack

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82

Baking Tools

Working Table

Baking Sheet / Pan Set

Loaf / Toast Pan Set

Mixing Bowl Set

Rolling Pin

Bench Scraper

Food Processor

Knife Set

Oven Mits

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Baking Tools

Tong 500 each

Digital Kitchen Timer

Whisk

Measuring Cups Set

Measuring Spoon

Dry Measuring Spoon

Pastry Brush

Silicone Pastry Brush

Pastry Bag w/ Nozzle

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Baking Tools

Non-Stick Casserole

Spatula

Can Opener

Grater

Parchment Paper

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Other Tools and Equipments

Power Juicer

Heavy Duty Blender

Fruits & Vegetables Rack

Fork

Bread Plate

Bread Knife

High Ball Glass

Mason Jar

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Other Tools and Equipments

Peeler

High Ball Glass Rack

Dish Plate Rack

Serving Tray

Fork Dispenser

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Product Materials

Metallic Twist Tie Wire


Cellophane Wrapper

Colored Bendable Straw

Straw Dispenser

Plastic Cup Dispenser

Colored Plastic Cups w/ lids


(S x M x L)

Brown Paper Bag


No. 10 & No. 12

Paper Loaf Pan Set

Plastic Cups w/ lids (dome)


(S x M x L)

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Cleaning Materials

Door Mat

Floor Mop

Soft Broom

Dust Pan

Ceiling Broom

Broom Stick

Squeegee

Feather Duster

Rags 10pcs

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Cleaning Materials

Spray Bottle

Hand Brush

Garbage Bag

Air Freshener 3pcs


Garbage Bin

Dishwashing Liquid

Disinfectants 2pcs

Scourging Pad

Dishwashing Gloves

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

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Comfort Room

Toilet Bowl

Tissue Roll

Hand Soap Dispenser

Wash Basin

Tissue Dispenser

Plunger

Toilet Brush

Liquid Hand Soap

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Office Supplies

Record Book
Folders

Ballpen

Envelope

White Board

Push Pin

Correction Tape

Sticky Notes

Stapler w/ Staples

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

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Office Supplies

Scissor

Wall Clock

Calendar

Pencil

Hard Copy Bond Paper

Ink

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

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Office Materials

Single Sofa w/ Pillow

Desktop Computer

Office Table

Office Chair

Canon Printer

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

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Other Equipments

Generator 6500 watts

Window Type Aircon

Refrigerator

Exhaust Fan

Roof Ventilation

Fire Extinguisher

2nd Hand Mitsubishi L300

Pad Lock

Food Showcase Warmer

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Other Equipments and Materials

DVD Player w/ Speaker Set

Cash Register

Cashier Chair

Tissue Napkin

Napkin Stand/Holder

Bakers Hat

Hairnet

Apron

Disposable Gloves

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PRODUCTION SCHEDULE FOR MONDAY


MANAGERS
Winston Santiago
Arvin Navarro
Christian Limayo

TIME (IN AND OUT)


3:00 AM 11:00 AM
8:00 AM 4:00 PM
1:00 PM 9:00 PM

TIME (BREAK)
7:00 PM 8:00 PM
12:00 PM 1:00 PM
4:00 PM 5:00PM

CASHIERS

TIME (IN AND OUT)


5:00 AM 1:00 PM
1:00 PM 9:00 PM

TIME (BREAK)
9:00 AM 10:00 AM
5:00 PM 6:00 PM

BAKERS

TIME (IN AND OUT)


3:00 AM 11:00 AM
3:00 AM 11:00 AM
1:00 PM 9:00 PM

TIME (BREAK)
7:00 AM 8:00 AM
7:00 AM 8:00 AM
5:00 PM 6:00 PM

Cashier1
Cashier2

Head Baker
Baker1
Baker2

PRODUCTION SCHEDULE FOR TUESDAY


MANAGERS
Winston Santiago
Arvin Navarro
Marian Sotelo

TIME (IN AND OUT)


3:00 AM 11:00 AM
8:00 AM 4:00 PM
1:00 PM 9:00 PM

TIME (BREAK)
7:00 AM 8:00 AM
12:00 PM 1:00 PM
4:00 PM 5:00 PM

CASHIERS

TIME (IN AND OUT)


5:00 AM 1:00 PM
1:00 PM 9:00 PM

TIME (BREAK)
9:00 AM 10:00 AM
5:00 PM 6:00 PM

BAKERS

TIME (IN AND OUT)


3:00 AM 11:00 AM
3:00 PM 11:00 AM
1:00 PM 9:00 PM

TIME (BREAK)
7:00 AM 8:00 AM
7:00 AM 8:00 AM
5:00 PM 6:00 PM

Cashier1
Cashier2

Head Baker
Baker1
Baker2

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PRODUCTION SCHEDULE FOR WEDNESDAY


MANAGERS
Winston Santiago
Christian Limayo
Marian Sotelo

TIME (IN AND OUT)


3:00 AM 11:00 AM
8:00 AM 4:00 PM
1:00 PM 9:00 PM

TIME (BREAK)
7:00 AM 8:00 AM
12:00 PM 1:00 PM
4:00 PM 5:00 PM

CASHIERS

TIME (IN AND OUT)


5:00 AM 1:00 PM
1:00 PM 9:00 PM

TIME (BREAK)
9:00 AM 10:00 AM
5:00 PM 6:00 PM

BAKERS

TIME (IN AND OUT)


3:00 AM 11:00 AM
3:00 PM 11:00 AM
1:00 PM 9:00 PM

TIME (BREAK)
7:00 AM 8:00 AM
7:00 AM 8:00 AM
5:00 PM 6:00 PM

Cashier1
Cashier2

Head Baker
Baker1
Baker2

PRODUCTION SCHEDULE FOR THURSDAY


MANAGERS
Winston Santiago
Christian Limayo
Marian Sotelo

TIME (IN AND OUT)


3:00 AM 11:00 AM
8:00 AM 4:00 PM
1:00 PM 9:00 PM

TIME (BREAK)
7:00 AM 8:00 AM
12:00 PM 1:00 PM
4:00 PM 5:00 PM

CASHIERS

TIME (IN AND OUT)


5:00 AM 1:00 PM
1:00 PM 9:00 PM

TIME (BREAK)
9:00 AM 10:00 AM
5:00 PM 6:00 PM

BAKERS

TIME (IN AND OUT)


3:00 AM 11:00 AM
3:00 PM 11:00 AM
1:00 PM 9:00 PM

TIME (BREAK)
7:00 AM 8:00 AM
7:00 AM 8:00 AM
5:00 PM 6:00 PM

Cashier1
Cashier2

Head Baker
Baker1
Baker2

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PRODUCTION SCHEDULE FOR FRIDAY


MANAGERS
Winston Santiago
Christian Limayo
Marian Sotelo

TIME (IN AND OUT)


3:00 AM 11:00 AM
8:00 AM 4:00 PM
1:00 PM 9:00 PM

TIME (BREAK)
7:00 AM 8:00 AM
12:00 PM 1:00 PM
4:00 PM 5:00 PM

CASHIERS
Cashier1
Cashier2

TIME (IN AND OUT)


5:00 AM 1:00 PM
1:00 PM 9:00 PM

TIME (BREAK)
9:00 AM 10:00 AM
5:00 PM 6:00 PM

TIME (IN AND OUT)


3:00 AM 11:00 AM
3:00 PM 11:00 AM
1:00 PM 9:00 PM

TIME (BREAK)
7:00 AM 8:00 AM
7:00 AM 8:00 AM
5:00 PM 6:00 PM

BAKERS
Head Baker
Baker1
Baker2

PRODUCTION SCHEDULE FOR SATURDAY


MANAGERS
Winston Santiago
Christian Limayo
Marian Sotelo

TIME (IN AND OUT)


3:00 AM 11:00 AM
8:00 AM 4:00 PM
1:00 PM 9:00 PM

TIME (BREAK)
7:00 AM 8:00 AM
12:00 PM 1:00 PM
4:00 PM 5:00 PM

CASHIERS

TIME (IN AND OUT)


5:00 AM 1:00 PM
1:00 PM 9:00 PM

TIME (BREAK)
9:00 AM 10:00 AM
5:00 PM 6:00 PM

BAKERS

TIME (IN AND OUT)


3:00 AM 11:00 AM
3:00 PM 11:00 AM
1:00 PM 9:00 PM

TIME (BREAK)
7:00 AM 8:00 AM
7:00 AM 8:00 AM
5:00 PM 6:00 PM

Cashier1
Cashier2

Head Baker
Baker1
Baker2

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PRODUCTION SCHEDULE FOR SUNDAY


MANAGERS
Winston Santiago
Christian Limayo/Arvin Navarro
Marian Sotelo

TIME (IN AND OUT)


5:00 AM 10:00 AM
8:00 AM 1:00 PM

TIME (BREAK)

CASHIERS

TIME (IN AND OUT)


5:00 AM 1:00 PM
(Dayoff Alternate)

TIME (BREAK)
9:00 AM 10:00 AM

BAKERS

TIME (IN AND OUT)


3:00 PM 11:00 PM
(Dayoff Alternate)

TIME (BREAK)
7:00 PM 8:00 PM

Cashier1
Cashier2

Baker1
Baker2

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CHAPTER 5

FINANCIAL

ASPECT

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BAKING EQUIPMENTS
Water Chiller
Flour Sifter
Dough Mixer
Dough Divider/Rounder
Toast Molder
Dough Proofer
Oven with Thermometer
Bread Slicer
Baking Trolley w/ Rack
TOTAL

QUANTITY
1
1
1
1
1
1
1
1
1

UNIT
pc
pc
pc
pc
pc
pc
pc
pc
pc

UNIT COST
105,000
100,000
30,000
115,000
80,000
20,000
35,000
20,000
2,000

TOTAL COST
105,000
100,000
30,000
115,000
80,000
20,000
35,000
20,000
2,000
507,000

BAKING TOOLS
Working Table
Baking Sheet / Pan set of 10
Loaf / Toast Pan Set of 3
Mixing bowl Set
Rolling Pin
Bench Scraper
Food Processor
Knife Set
Oven Mits
Tong
Digital Kitchen Timer
Whisk
Measuring Cups Set of 3
Measuring Spoon
Dry Measuring Spoon
Pastry Brush
Silicone Pastry Brush
Pastry Bag with Nozzle
Non-Stick Casserole
Can Opener
Spatula
Grater
Parchment Paper
TOTAL

QUANTITY
1
1
1x70
1
2
1
1
1
3
3
1
1
1
1
1
2
2
1
1
1
2
2
1

UNIT
pc
pc
Set
Set
pcs
pc
pc
Set
pcs
pcs
pc
pc
Set
pc
pc
pcs
pcs
pc
pc
pc
pcs
pcs
pc

UNIT COST
10,000
1,000
580
2,050
250
460
3,500
1,200
580
500
350
200
630
600
1,000
360
500
500
450
500
300
500
130

TOTAL COST
10,000
1,000
40,600
2,050
500
460
3,500
1,200
1,740
1,500
350
200
630
600
1,000
720
1,000
500
450
500
600
1,000
130
70,230

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OTHER TOOLS AND


EQUIPMENTS
Power Juicer
Heavy Duty Blender
Fruits and Vegetables Rack
Fork
Bread Plate
Bread Knife
High Ball Glass
Mason Jar
Peeler
High Ball Glass Rack
Serving Tray
Dish Plate Rack
Fork Dispenser
TOTAL
PRODUCT MATERIALS
Cellophane Wrapper
Metallic Twist Tie Wire
Brown Paper Bag No.10
Brown Paper Bag No.12
Colored bendable Straw
Straw Dispenser
Paper Loaf Pan
Plastic Cup Dispenser
Colored Plastic Cups with
lids Small
Colored Plastic Cups with
lids Medium
Colored Plastic Cups with
lids Large
Plastic Cups with
lids(dome) Small
Plastic Cups with
lids(dome) Medium
Plastic Cups with
lids(dome) Large
TOTAL

QUANTITY

UNIT

UNIT COST

TOTAL COST

2
1
1
1
2
2
1
30
1
1
4
1
1

pcs
pc
pc
doz
doz
doz
doz
pcs
pc
pc
pcs
pc
pc

500
3,000
840
300
130
200
500
100
300
2,500
175
250
85

QUANTITY
1
5x130
1
1
1
1
50
1

UNIT
pc
pack
bundle
bundle
pack
pc
pcs
pc

UNIT COST
1,000
650
785
815
30
1,180
25
5,000

TOTAL COST
1,000
3,250
785
815
600
1,180
1,250
5,000

500

pcs

1,500

500

pcs

3.50

1,750

500

pcs

2,000

500

pcs

1,500

500

pcs

3.50

1,750

500

pcs

2,000

1,000
3,000
840
300
260
400
500
3,000
300
5,000
700
250
85
15,635

24,380

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CLEANING MATERIALS
Door Mat
Floor Mop
Soft Broom
Dust Pan
Ceiling Broom
Broom Stick
Squeegee
Feather Duster
Rags
Spray Bottles
Hand Brush
Garbage Bag
Garbage Bin
Air Freshener
Disinfectants
Dishwashing Liquid
Scourging Pad
Dishwashing Gloves
TOTAL

QUANTITY
4
1
2
2
1
1
1
1
10
1
1
1
2
6
2
1
2
2

UNIT
pcs
pc
pcs
pcs
pc
pc
pc
pc
pcs
pc
pc
bundle
pcs
pcs
pcs
pc
pcs
pairs

UNIT COST
250
850
50
45
500
45
450
230
30
300
100
92
500
40
400
150
10
130

TOTAL COST
1,000
850
100
90
500
45
450
230
300
300
100
92
1,000
240
800
150
20
260
6,527

COMFORT ROOM
Toilet Bowl
Wash Basin
Tissue Dispenser
Tissue Roll
Plunger
Toilet Brush
Hand Soap Dispenser
Liquid Hand Soap
TOTAL

QUANTITY
5
5
3
5
3
3
3
3

UNIT
pcs
pcs
pcs
pack
pcs
pcs
pcs
bottles

UNIT COST
3,000
1,500
1,000
50
200
100
500
450

TOTAL COST
15,000
7,500
3,000
250
600
300
1,500
1,350
29,500

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OFFICE SUPPLIES
Folder
Ball pen
Record Book
Sticky Notes
Envelope
Whiteboard
Stapler w/ staples
Push Pin
Correction tape
Scissors
Calendar
Pencil
Wall Clock
Hard Copy
Ink
TOTAL

QUANTITY
100
2
2
3
10
1
2
1
1
3x1
1
1
2
5
3

UNIT
pcs
box
pcs
packs
pcs
pc
pcs
pack
pc
pack
pc
box
pcs
pcs
pcs

UNIT COST
6.50
50
50
3120
7
150
300
300
150
200
100
75
250
225
800

TOTAL COST
650
100
100
360
70
150
600
300
150
200
100
75
500
1,125
2,400
6,880

OFFICE MATERIALS
Single Sofa with Pillow
Office Chair
Office table
Desktop Computer
Canon Printer
TOTAL

QUANTITY
1
1
1
1
1

UNIT
pc
pc
pc
pc
pc

UNIT COST
8,500
2,500
2,800
13,600
3,200

TOTAL COST
8,500
2,500
2,800
13,600
3,200

OTHER EQUIPMENTS
Generator
Window Type Aircon 1.5HP
Refrigerator
Exhaust fan
Roof Ventilation
Fire Extinguisher (Red)
2nd Hand Mitsubishi L300
Padlock
Food Showcase Warmer
TOTAL

QUANTITY
1
2
1
2
2
3
1
3
2

50,200

UNIT
pc
pcs
pc
pcs
pcs
pcs
pc
pcs
pcs

UNIT COST
50,000
18,000
15,000
5,000
800
3,200
180,000
110
5,000

TOTAL COST
50,000
36,000
15,000
10,000
1,600
9,600
180,000
330
10,000
312,530

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OTHER EQUIPMENTS
AND MATERIALS
DVD Player w/ Speaker Set
Cash Register
Cashier Chair
Tissue Napkin
Napkin Stand/Holder
Bakers Hat
Hairnet
Apron
Disposable Gloves
TOTAL

RENOVATION
Plywood3/4
Plyboard
Asst.nails
Stick wood (pandikit)
Tiles(big)
Box 30 tiles
Handle Cabinet
Roller brush
Baby roller
Paint brush
Thinner
Kornisa
Kornisa(paint)
White paint(first coating)
Paint(16L)
Double swing door
Glass window 3/8
Glass window 1/2
TOTAL

QUANTITY

UNIT

UNIT COST

1
1
1
5
2
3
3
3
1

pcs
pc
pc
packs
pcs
pcs
pcs
pcs
Box

6,800
20,500
2,000
250
25
100
150
25
200

QUANTITY
30
20
2
3
80
400
20
2
2
6
2
30
2
3
3
1
2
5

UNIT
pcs
pcs
kilo
liter
pcs
pcs
pcs
pcs
pcs
pcs
liter
feet
gallon
liter
pcs
pc
pcs
pcs

UNIT COST
385
640
75
120
195
25
65
70
60
30
260
280
460
1,100
1,950
19,000
5,250
4,000

TOTAL COST
6,800
20,500
2,000
1,000
125
200
450
75
600
31,750

TOTAL COST
11,550
12,800
150
360
15,600
10,000
1,300
140
120
180
520
400
920
3,300
5,850
19,000
10,500
20,000
112,690

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PLUMBING MATERIALS
Pipe #
Pipe #
Neltex solvent
Elbow
Elbow
T Elbow
Tapelon
Vulca seal
Floor Drain
Faucet
TOTAL

QUANTITY
15
10

11
11
5
15
5
4
6

ELECTRICITY MATERIAL
Incandescent fixture(40w)
Pin light (50w)
Convenience outlet
ACU Outlet
Refrigerator Outlet
Circuit Generator
Panel board (26branches)
1 gang switch set
Circuit breaker (10amp)
Circuit breaker (15amp)
Circuit breaker(20amp)
Flexible hose size
Flexible hose size
Wire #5.5 thin
Wire #2.0 thin
Wire #2.2 thin
Wire #3.5 thin
Electrical pipe #1
Elbow
Entrance cap #1
Electrical tape (big)
TOTAL

QUANTITY
5
12
21
3
2
1
1
24
1
11
13
100
50
2
2
30
3
5
2
1
10

UNIT
pcs
pcs
pc
pcs
pcs
pcs
pcs
pcs
pcs
pcs

UNIT COST
95
65
180
15
10
10
10
120
70
150

TOTAL COST
1,425
650
180
165
110
50
150
600
280
900
4,510

UNIT
pcs
pcs
pcs
pcs
pcs
pc
pc
pcs
pc
pcs
pcs
meters
meters
box
box
meter
box
pcs
pcs
pc
pcs

UNIT COST
220
130
85
90
90
500
750
60
60
80
180
800
600
5,000
2,200
134
3,270
115
40
50
25

TOTAL COST
1,100
1,560
1,785
270
180
500
750
1,440
60
880
2,340
800
600
10,000
4,400
134
9,810
575
80
50
250
37,564

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RAW MATERIAL
INGREDIENTS
Flour
Sugar
Evaporada
Condense
Baking Soda
Cornstarch
Vanilla
Cocoa Powder
Egg (medium)
Corn Flour
Strawberry Syrup
Chocolate Syrup
Strawberry Powder
Mocha Powder
White Vegetable
Shortening
Corn Syrup
Tube Ice
Flour
TOTAL
FRUITS
Orange
Grapes
Apple
Mango
Pineapple
Banana
Strawberry
TOTAL
VEGETABLES
Pumpkin
Carrot
Kamote
Taro
Ube
Malunggay
TOTAL

QUANTITY
5
5
5
5
5
10
5
10
25
10
10
15
15
10

UNIT
sacks (25)
sacks (25)
box (48pcs)
box (48pcs)

sacks (25)
kilos
liter (4)
sacks (25)
tray(24)
sacks (25)
500 ml
500 ml
kilos
kilos

12

kilos

12
51
5

560 ml
Plastic
sacks (25)

UNIT COST

TOTAL COST

3,500
2,500
1,744.80
2,000
3,000
45
200
820
210
1,500
150
200
200
300

17,500
12,500
8,724
10,000
15,000
450
1,000
8,200
5,250
15,000
1,500
3,000
3,000
3,000

450

5,400

400
50
3,500

4,800
2,550
17,500
116,874

QUANTITY
750
25
700
30
150
25
18

QUANTITY
200
100
200
200
150
350

UNIT
pieces
bag
pieces
kilo
pieces
kilos
kilos

UNIT
kilos
bags
kilos
kilos
kilos
bundles

UNIT COST
50
240
35
100
35
70
400

TOTAL COST
37,500
6,000
24,500
3,000
5,250
1,750
7,200
8,400

UNIT COST
50
60
40
55
90
45

TOTAL COST
10,000
6,000
8,000
11,000
13,500
15,750
5,250

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Depreciations

WINDOW TYPE AIRCON 18,000


EVALUATING USEFUL LIFE 5 Years
SALVAGE/WEARING VALUE 11,000

18,000 11,000 = 7,000

5YRS.

d1 = 5/15( 7,000) = 2,333


d2 = 4/15( 7,000) = 1,867
d3 = 3/15( 7,000) = 1,400
d4 = 2/15( 7,000) = 933
d5 = 1/15( 7,000) = 467
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
2,333
1,867
1,400
933
467

ACCUMULATED
DEPRECIATION
2,333
4,200
5,600
6,533
7,000

BOOK VALUE
18,000
15,667
13,800
12,400
11,467
11,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

109

POWER JUICER 2,500


EVALUATING USEFUL LIFE 5 Years
SALVAGE/WEARING VALUE 1,000

2,500 1,000 = 1,500

5YRS.

d1 = 5/15( 1,500) = 500


d2 = 4/15( 1,500) = 400
d3 = 3/15( 1,500) = 300
d4 = 2/15( 1,500) = 200
d5 = 1/15( 1,500) = 100
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
500
400
300
200
100

ACCUMULATED
DEPRECIATION
500
900
1,200
1,400
1,500

BOOK VALUE
2,500
2,000
1,600
1,300
1,100
1,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

110

DESKTOP COMPUTER 13,600


EVALUATING USEFUL LIFE 5 Years
SALVAGE/WEARING VALUE 9,000

13,600 9,000 = 4,600

5YRS.

d1 = 5/15( 4,600) = 1,533


d2 = 4/15( 4,600) = 1,227
d3 = 3/15( 4,600) = 920
d4 = 2/15( 4,600) = 613
d5 = 1/15( 4,600) = 307
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
1,533
1,227
920
613
307

ACCUMULATED
DEPRECIATION
1,533
2,757
3,677
4,290
4,587

BOOK VALUE
13,600
12,067
10,843
9,923
9,310
9,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

111

CANON PRINTER 3,200


EVALUATING USEFUL LIFE 5 Years
SALVAGE/WEARING VALUE 1,500

3,200 1,500 = 1,700

5YRS.

d1 = 5/15( 1,700) = 567


d2 = 4/15( 1,000) = 453
d3 = 3/15( 1,000) = 340
d4 = 2/15( 1,000) = 227
d5 = 1/15( 1,000) = 113
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
567
453
340
227
113

ACCUMULATED
DEPRECIATION
567
1,020
1,360
1,587
1,700

BOOK VALUE
3,200
2,633
2,180
1,840
1,613
1,500

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

112

OFFICE CHAIR 2,500


EVALUATING USEFUL LIFE 5 Years
SALVAGE/WEARING VALUE 900

2,500 900 = 1,600

5YRS.

d1 = 5/15( 1,600) = 533


d2 = 4/15( 1,600) = 427
d3 = 3/15( 1,600) = 320
d4 = 2/15( 1,600) = 213
d5 = 1/15( 1,600) = 108
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
533
427
320
213
107

ACCUMULATED
DEPRECIATION
533
960
1,280
1,493
1,600

BOOK VALUE
2,500
1,967
1,540
1,220
1,007
900

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

113

OFFICE TABLE 2,800


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 1,000

2,800 1,000 = 1,800


5YRS.

d1 = 5/15(1,800) = 600
d2 = 4/15(1,800) = 480
d3 = 3/15(1,800) = 360
d4 = 2/15(1,800) = 240
d5 = 1/15(1,800) = 120
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
600
480
360
240
120

ACCUMULATED
DEPRECIATION
600
1,080
1,440
1,734
1,854

BOOK VALUE
2,800
2,200
1,720
1,360
1,066
1,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

114

GENERATOR 6,500
EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 2,500

6,500 2,500 = 4,000


5YRS.

d1 = 5/15(4,000) = 1,333
d2 = 4/15(4,000) = 1,067
d3 = 3/15(4,000) = 800
d4 = 2/15(4,000) = 533
d5 = 1/15(4,000) = 267
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
1,333
1,067
800
533
267

ACCUMULATED
DEPRECIATION
1,333
2,400
3,200
3,733
4,000

BOOK VALUE
6,500
5,167
4,100
3,300
2,767
2,500

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

115

DVD PLAYER WITH SPEAKER SET 6,800


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 2,000

6,800 2,000 = 4,800


5YRS.

d1 = 5/15(4,800) = 1,600
d2 = 4/15(4,800) = 1,280
d3 = 3/15(4,800) = 960
d4 = 2/15(4,800) = 640
d5 = 1/15(4,800) = 320
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
1,600
1,280
960
640
320

ACCUMULATED
DEPRECIATION
1,600
2,880
3,840
4,480
4,800

BOOK VALUE
6,800
5,200
3,920
2,960
2,320
2,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

116

CASH REGISTER 20,500


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 10,000

20,500 10,000 = 10,500


5YRS.

d1 = 5/15(10,500) = 3,500
d2 = 4/15(10,500) = 2,800
d3 = 3/15(10,500) = 2,100
d4 = 2/15(10,500) = 1,400
d5 = 1/15(10,500) = 700
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
3,500
2,800
2,100
1,400
700

ACCUMULATED
DEPRECIATION
3,500
6,300
8,400
9,800
10,500

BOOK VALUE
20,500
17,000
14,200
12,100
10,700
10,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

117

GLASS SCALE 750


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 250
750 250 = 500
5YRS.

d1 = 5/15(500) = 167
d2 = 4/15(500) = 133
d3 = 3/15(500) = 100
d4 = 2/15(500) = 67
d5 = 1/15(500) = 33
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
167
133
100
67
33

ACCUMULATED
DEPRECIATION
167
300
400
467
34

BOOK VALUE
750
583
450
350
283
250

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

118

DOUGH PROOFER 20,000


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 7,500

20,000 7,500 = 12,500


5YRS.

d1 = 5/15(12,500) = 4,167
d2 = 4/15(12,500) = 3,333
d3 = 3/15(1,2,500) = 2,500
d4 = 2/15(12,500) = 1,667
d5 = 1/15(12,500) = 833
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
4,167
3,333
2,500
1,667
833

ACCUMULATED
DEPRECIATION
4,167
7,500
10,000
11,667
12,500

BOOK VALUE
20,000
15,833
12,500
10,000
8.333
7,500

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

119

OVEN WITH THERMOMETER 35,000


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 7,000

35,000 7,000 = 28,000


5YRS.

d1 = 5/15(28,000) = 9,333
d2 = 4/15(28,000) = 7,467
d3 = 3/15(28,000) = 5,600
d4 = 2/15(28,000) = 3,733
d5 = 1/15(28,000) = 1,867
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
9,333
7,467
5,600
3,733
1,867

ACCUMULATED
DEPRECIATION
9,333
16,800
22,400
26,133
28,000

BOOK VALUE
35,000
25,667
18,200
12,600
8,867
7,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

120

DOUGH MIXER 30,000


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 8,000

30,000 8,000 = 22,000


5YRS.

d1 = 5/15(22,000) = 7,333
d2 = 4/15(22,000) = 5,867
d3 = 3/15(22,000) = 4,400
d4 = 2/15(22,000) = 2,933
d5 = 1/15(22,000) = 1,467
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
7,333
5,867
4,400
2,933
1,467

ACCUMULATED
DEPRECIATION
7,333
13,200
17,600
20,533
22,000

BOOK VALUE
30,000
22,667
18,800
12,400
9,467
8,000

FLOUR SIFTER 100,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

121

EVALUATING USEFUL LIFE - 5 Years


SALVAGE/WEARING VALUE 35,000

100,000 35,000 = 65,000


5YRS.

d1 = 5/15(65,000) = 21,667
d2 = 4/15(65,000) = 17,333
d3 = 3/15(65,000) = 13,000
d4 = 2/15(65,000) = 8,667
d5 = 1/15(65,000) = 4,333
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
21,667
17,333
13,000
8,667
4,333

ACCUMULATED
DEPRECIATION
21,667
39,000
52,000
60,667
65,000

BOOK VALUE
100,000
78,333
61,000
48,000
39,333
35,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

122

CASHIER CHAIR 2,000


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 800

2,000 800 = 1200


5YRS.

d1 = 5/15(1,200) = 400
d2 = 4/15(1,200) = 320
d3 = 3/15(1,200) = 240
d4 = 2/15(1,200) = 160
d5 = 1/15(1,200) = 80
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
400
320
240
160
80

ACCUMULATED
DEPRECIATION
400
720
960
1,120
1,200

BOOK VALUE
2,000
1600
1,280
1,040
880
800

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

123

SINGLE SOFA WITH PILLOW 8,500


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 3,000

8,500 3,000 = 5,500


5YRS.

d1 = 5/15(5,500) = 1,833
d2 = 4/15(5,500) = 1,467
d3 = 3/15(5,500) = 1,100
d4 = 2/15(5,500) = 733
d5 = 1/15(5,500) = 367

YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
1,833
1,467
1,100
733
367

ACCUMULATED
DEPRECIATION
1,833
3,300
4,400
5,133
5,500

BOOK VALUE
8,500
6,667
5,200
4,100
3,367
3,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

124

BAKING TROLLEY WITH RACK 2,000


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 800

2,000 800 = 1200


5YRS.

d1 = 5/15(1,200) = 400
d2 = 4/15(1,200) = 320
d3 = 3/15(1,200) = 240
d4 = 2/15(1,200) = 160
d5 = 1/15(1,200) = 80
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
400
320
240
160
80

ACCUMULATED
DEPRECIATION
400
720
960
1,120
1,200

BOOK VALUE
2,000
1600
1,280
1,040
880
800

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

125

BREAD SLICER 20,000


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 7,500

20,000 7,500 = 12,500


5YRS.

d1 = 5/15(12,500) = 4,167
d2 = 4/15(12,500) = 3,333
d3 = 3/15(1,2,500) = 2,500
d4 = 2/15(12,500) = 1,667
d5 = 1/15(12,500) = 833
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
4,167
3,333
2,500
1,667
833

ACCUMULATED
DEPRECIATION
4,167
7,500
10,000
11,667
12,500

BOOK VALUE
20,000
15,833
12,500
10,000
8,333
7,500

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

126

TOAST MOLDER 80,000


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 30,000

80,000 30,000 = 50,000


5YRS.

d1 = 5/15(50,000) = 16,667
d2 = 4/15(50,000) = 13,333
d3 = 3/15(50,000) = 10,000
d4 = 2/15(50,000) = 6,667
d5 = 1/15(50,000) = 3,333
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
16,667
13,333
10,000
6,667
3,333

ACCUMULATED
DEPRECIATION
16,667
30,000
40,000
46,667
50,000

BOOK VALUE
80,000
63,333
50,000
40,000
75,333
30,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

127

DOUGH ROUNDER/DIVIDER 115,000


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 45,000

115,000 45,000 = 70,000


5YRS.

d1 = 5/15(70,000) = 23,333
d2 = 4/15(70,000) = 18,667
d3 = 3/15(70,000) = 14,000
d4 = 2/15(70,000) = 9,333
d5 = 1/15(70,000) = 4,667
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
23,333
18,667
14,000
9,333
4,667

ACCUMULATED
DEPRECIATION
23,333
42,00
56,000
65,333
70,000

BOOK VALUE
115,000
91,667
73,000
59,000
49,667
45,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

128

WATER CHILLER 105,000


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 35,000

105,000 35,000 = 70,000


5YRS.

d1 = 5/15(70,000) = 23,333
d2 = 4/15(70,000) = 18,667
d3 = 3/15(70,000) = 14,000
d4 = 2/15(70,000) = 9,333
d5 = 1/15(70,000) = 4,667
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
23,333
18,667
14,000
9,333
4,667

ACCUMULATED
DEPRECIATION
23,333
42,000
56,000
65,333
70,000

BOOK VALUE
105,000
81,667
63,000
49,000
39,667
35,000

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

129

FOOD PROCESSOR 3,500


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 1,500

3,500 1,500 = 2,000


5YRS.

d1 = 5/15(2,000) = 667
d2 = 4/15(2,000) = 533
d3 = 3/15(2,000) = 400
d4 = 2/15(2,000) = 267
d5 = 1/15(2,000) = 133
YEAR
0
1
2
3
4
5

ANNUAL
DEPRECIATION
667
533
400
267
133

ACCUMULATED
DEPRECIATION
667
1,200
1,600
1,867
2,000

BOOK VALUE
3,500
2,833
2,300
1,900
1,633
1,500

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

130

HEAVY DUTY BLENDER 3,000


EVALUATING USEFUL LIFE - 5 Years
SALVAGE/WEARING VALUE 800

3,000 800 = 2,200


5YRS.

d1 = 5/15(2,200) = 733
d2 = 4/15(2,200) = 587
d3 = 3/15(2,200) = 440
d4 = 2/15(2,200) = 293
d5 = 1/15(2,200) = 147
YEAR
1
2
3
4
5

ANNUAL
DEPRECIATION
733
587
440
293
147

ACCUMULATED
DEPRECIATION
733
1,320
1,760
2,053
2,200

BOOK VALUE
3,000
2,267
1,680
1,240
947
800

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

131

2,000,000

CAPITAL:

EXPENSES: 1,638,647

PETTY CASH:

10,000

DEPOSIT IN BANK:

351,353

361,353

266,324

Raw Materials
* Ingredients

116,874

* Fruits

85,200

* Vegetables

65,250

Baking Tools

70,230

Baking Equipment

507,000

Other Tools and Equipment

15,635

Product Materials

24,380

Cleaning Materials

6,527

Comfort Room

29,500

Office Supplies

6,880

Office Materials

50,200

Other Equipment

312,530

Other Equipment and Materials

31,750

Renovation Materials

112,690

Plumbing Material

4,510

Electricity Material

37,564

Marketing Advertisement

6,840

License and Permit

5,000

Rental

70,000

Utilities

48,321.56

Labor Cost

36,600

TOTAL

1,638,647

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

132

Sales and
Revenue
Less :
Cost of Sales
Gross Profit
Operating
Expenses
Rent
Marketing
Advertisement
Permits
Electric Bill
Water Bill
Internet Bill
Fire
Extinguisher
Refill
Salary and
Wages
13 month pay
SSS
PHIC
Office
Supplies
Total
Operating
Expenses
Income Before
Tax
Prov. Income
Tax (12%)
Net Income

Year 1

Year 2

Year 3

Year 4

6,879,167

7,567,084

8,323,792

9,156,171

10,071,788

3,195,888

3,515,477

3,867,024

4,253,727

4,679,100

3,683,279

4,051,607

4,456,768

4,902,444

5,392,688

Year 1

Year 2

Year 3

Year 4

Year 5

Year 5

140,000

140,000

140,000

140,000

140,000

50,000

20,000

15,000

10,000

5,000

5000
501858.72
60000
18000

5500
552044.60
66000
19800

6050
607249.10
72600
21780

6655
667974
79860
23958

7321
734771.40
87846
26354

4500

4500

4500

4500

962692

1058961

1164857

1281343

875174
63600
46854
7,950

69960
76956
84651.60
93116.76
51539.40
56693.34
62362.67
68598.94
8,745
9,619.50
10,581.45
11,639.60

6,880

7,568

1,775,316.72

8,325

9,157

10,073

1,908,349.00 2,077,733.94

2,264,556.72

2,470,563.20

1,907,962.28

2,143,258.00

2,379,034.06

2,637,887.28

2,922,124.80

228,955.47

257,190.96

285,484.09

316,546.47

350,654.98

1,679,006.81

1,886,067.04

2,093,549.97

2,321,340.81

2,571,469.82

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

133

Return of
Investment
Net Income
Contingency
Fund (5%)
For Future
Expenses
(60%)
Share Holder
(60%)
Share Holders
20% each
proponents
Arvin Navarro
Christian
Limayo
Marian Sotelo
Andreana
Zapanta
Winston
Santiago

Year 1

Year 2

Year 3

Year 4

Year 5

1,679,006.81

1,886,067.04

2,093,549.97

2,321,340.81

2,571,469.82

83,950

94,303

104,677

116,067

128,573

1,007,404

1,131,640

1,256,130

1,392,804

1,542,882

587,652

660,123

732,742

812,469

900,014

Year 1

Year 2

Year 3

Year 4

Year 5

117,530

132,025

146,548

162,494

180,003

117,530

132,025

146,548

162,494

180,003

117,530

132,025

146,548

162,494

180,003

117,530

132,025

146,548

162,494

180,003

117,530

132,025

146,548

162,494

180,003

International School of Technology and Skills Development | Feasibility Study | Wholesome Bread Bakeshop | 2016

134