Beruflich Dokumente
Kultur Dokumente
I. Marketing Aspect
of the business.
Market Analysis
22
the proposed business shall be within the age of 12
Table 1
BARANGAY POPULATION
Caridad 1,949
Dicarma 4,633
Mabini Extension 3,427
Magsaysay Sur 2,896
Melojavilla 676
Quezon District 2,016
Villa Ofelia 1,364
TOTAL 16,961
23
The stated barangays were selected because the
rate.
24
arrived at the sample size of 399 respondents. The
computation is as follows:
Where:
𝑁
𝑛 = 1+𝑁𝑒 2 n = Sample Size
16,961
𝑛= e = 5%
1+16,961(5%)2
Table 2
Distribution of Survey Questionnaires
BARANGAY POPULATION DISTRIBUTION
Caridad 1,949 46
Dicarma 4,633 109
Mabini Extension 3,427 81
Magsaysay Sur 2,896 68
Melojavilla 676 16
Quezon District 2,016 47
Villa Ofelia 1,364 32
TOTAL 16,961 399
25
Demand-Supply Analysis
Table 3
Demand-Supply Analysis in Units
YEAR DEMAND SUPPLY GAP MARKET SHARE
1 592,358 310,045 282,314 127,385
2 602,428 315,315 287,113 129,551
3 612,670 320,676 291,994 131,753
4 623,085 325,072 298,013 133,993
5 633,678 331,671 302,006 136,271
respectively.
26
Table 3.1
Demand-Supply Analysis in Units - Philippine Street
Food
YEAR DEMAND SUPPLY GAP
1 289,550 226,178 63,371
2 294,472 230,023 64,449
3 299,478 233,934 65,544
4 304,569 237,911 66,659
5 309,747 241,955 67,792
Table 3.2
Demand-Supply Analysis in Units - Japanese Street
Food
YEAR DEMAND SUPPLY GAP
1 174,624 69,234 105,390
2 177,593 70,411 107,182
3 180,612 71,608 109,004
4 183,682 71,608 112,074
5 186,805 74,063 112,742
Table 3.3
Demand-Supply Analysis in Units - Korean Street Food
YEAR DEMAND SUPPLY GAP
1 133,261 64,800 68,461
2 135,526 65,902 69,625
3 137,830 67,022 70,808
4 140,173 68,161 72,012
5 142,556 69,320 73,236
Market Share
27
the business – multiplied by 20 (number of seats)
Table 4
Market Share – in Units
MARKET SHARE PHILIPPINE JAPANESE KOREAN
YEAR
(5%) 48.84% 25.25% 25.91%
1 127,385 62,267 37,553 27,556
2 129,551 63,326 38,191 28,034
3 131,753 64,402 38,840 28,511
4 133,993 65,497 39,500 28,996
5 136,271 66,610 40,172 29,489
product.
28
Table 4.1
Market Share in Units - Philippine Street Food
YEAR PORK BBQ PROBEN BETAMAX ISAW TOTAL
1 18,798 1,392 12,101 17,447 62,267
2 19,177 1,416 12,307 17,743 63,326
3 19,442 1,440 12,516 18,045 64,402
4 19,773 1,464 12,729 18,352 65,497
5 20,109 1,489 12,945 18,663 66,610
Table 4.2
Market Share in Units - Japanese Street Food
CHOCO
YEAR TAKOYAKI YAKITORI OKONOMIYAKI TOTAL
BANANA
1 4,943 2,829 8,984 7,368 37,553
2 5,027 2,877 9,137 7,493 38,191
3 5,113 2,926 9,292 7,620 38,840
4 5,200 2,975 9,450 7,750 39,500
5 5,288 3,026 9,611 7,882 40,172
29
Table 4.3
Market Share in Units - Korean Street Food
RICE KOREAN GOGUMA
YEAR HOTTEOK TOTAL
CAKES BBQ TWIGIM
1 5,542 1,899 9,472 2,478 27,556
2 5,637 1,931 9,633 2,520 28,034
3 5,733 1,964 9,797 2,563 28,511
4 5,830 1,997 9,963 2,607 28,996
5 5,929 2,031 10,133 2,651 29,489
10,000.
30
Philippine Street Food
Table 5
QUALIFIED
TOTAL WILLING POTENTIAL EFFECTIVE
YEAR BASED ON
POPULATION TO BUY CUSTOMERS DEMAND
AGE
1 16,961 11,308 9,725 9,066 8,044
2 17,249 11,500 9,890 9,221 8,180
3 17,543 11,696 10,058 9,377 8,320
4 17,841 11,894 10,229 9,537 8,461
5 18,144 12,097 10,403 9,699 8,605
specifically, Table 1.
31
Table 5.1
Table 6
Projected Demand for Japanese Street Food
QUALIFIED
TOTAL WILLING EFFECTIVE
YEAR BASED ON TASTED LIKED
POPULATION TO BUY DEMAND
AGE
1 16,961 11,308 10,032 8,034 7,439 6,397
2 17,249 11,500 10,203 8,170 7,565 6,506
3 17,543 11,696 10,376 8,309 7,694 6,617
4 17,841 11,894 10,553 8,451 7,824 6,729
5 18,144 12,097 10,732 8,594 7,957 6,843
32
is based on the question number 8 (See also
is 92.90%.
the business.
specifically, Table 2.
Table 6.1
Demand per product in units – Japanese Street Food
33
Table 7
Projected Demand for Korean Street Food
QUALIFIED
TOTAL WILLING EFFECTIVE
YEAR BASED ON TASTED LIKED
POPULATION TO BUY DEMAND
AGE
1 16,961 11,308 10,033 7,345 7,248 6,234
2 17,249 11,500 10,203 7,470 7,372 6,340
3 17,543 11,696 10,376 7,597 7,497 6,447
4 17,841 11,894 10,553 7,726 7,624 6,557
5 18,144 12,097 10,732 7,857 7,754 6,669
of which is 98.69%.
the business.
specifically, Table 3.
34
Table 7.1
Demand per product in units – Korean Street Food
YEAR KOREAN BBQ RICE CAKES HOTTEOK GOGUMA TWIGIM
1 5,542 1,899 9,472 2,478
2 5,637 1,931 9,633 2,520
3 5,733 1,964 9,797 2,563
4 5,830 1,997 9,963 2,607
5 5,929 2,031 10,133 2,651
Supply Schedule
35
Table 8
Supply Schedule - Philippine Street Food
KC'S NANAY TOTAL
YEAR EVANGELINE ADRIAN BOYFRIEND
GRILL JULIET SUPPLY
1 62,400 46,800 31,200 23,400 6,240 170,040
2 63,461 47,596 31,730 23,798 6,346 172,931
3 64,540 48,405 32,270 24,202 6,454 175,871
4 65,637 49,228 32,818 24,614 6,564 178,860
5 66,753 50,064 33,376 25,032 6,675 181,901
Table 8.1
Supply per products in units - Philippine Street Food
YEAR PORK BBQ PROBEN BETAMAX ISAW
1 79,894 27,390 23,807 64,930
2 81,252 27,855 24,212 66,034
3 82,634 28,329 24,623 67,157
4 84,038 28,810 25,042 68,299
5 85,467 29,300 25,468 69,460
Table 9
Supply Schedule - Japanese Street Food
TAKOYAKI RED TOTAL
YEAR GARE-JI JAP-IT
(WALTER) TSUKI SUPPLY
1 7,800 6,240 24,960 5,616 44,616
2 7,933 6,346 25,384 5,711 45,374
3 8,067 6,454 25,816 5,809 46,146
4 8,205 6,564 26,255 5,907 46,930
5 8,344 6,675 26,701 6,008 47,728
36
Table 9.1
Supply per products in units - Japanese Street Food
YEAR TAKOYAKI CHOCO BANANA YAKITORI OKONOMIYAKI
1 34,133 15,067 590 10,213
2 34,713 15,323 600 10,386
3 35,303 15,584 611 10,563
4 35,903 15,849 621 10,742
5 36,513 16,118 632 10,925
Table 10
Supply Schedule – Korean Street Food
NOMU SAKURA TOTAL
YEAR HANUI
DINER DENPU SUPPLY
1 46,800 6,240 3,120 56,160
2 47,596 6,346 3,173 57,115
3 48,405 6,454 3,227 58,086
4 49,228 6,564 3,282 59,073
5 50,064 6,675 3,338 60,077
Table 10.1
Supply per products in units - Korean Street Food
YEAR KOREAN BBQ RICE CAKES HOTTEOK GOGUMA TWIGIM
1 38,979 11,504 1,868 1,670
2 39,641 11,700 1,900 1,699
3 40,315 11,899 1,932 1,727
4 41,000 12,101 1,965 1,757
5 41,697 12,307 1,998 1,787
37
Like in the computation of Tables 6.1 and 7.1,
Marketing Strategy
The Product
38
Philippine Street Food
cooked.
Proben. It is a proventiculus of
Betamax. It is a coagulated
chicken’s blood.
39
Japanese Street Food
Takoyaki. It is a ball-shaped
and onion.
Okonomiyaki.It is a Japanese
ingredients.
40
Korean Street Food
Pricing Strategy
41
consumers of the local street foods. While in
Table 11
Selling Prices
PHILIPPINE JAPANESE KOREAN
Pork BBQ 15.00 Yakitori 30.00 Korean BBQ 30.00
Isaw 5.00 Choco Banana 12.00 Hotteok 12.00
Betamax 5.00 Okonomiyaki 12.00 Rice Cakes 10.00
Proben 10.00 Takoyaki 25.00 Goguma Twigim 5.00
The Place
42
Promotional Strategies
and referrals.
come.
market.
43
social media, specifically a Facebook Page, will be
Form of Organization
44
1. It is easier and inexpensive to organize as
ownership.
needed to form.
to reinvest.
45
9. The owner will be as well be the one who will
business.
Organizational Structure
Figure 1:
Organizational Chart
Manpower Requirements
46
who will take the responsibility of cash and will
47
business. They shall also maintain the records
Compensation Scheme
48
The cook and the cashier shall be paid at a rate
Table 12
Salaries
13TH
TOTAL
POSITION NO. RATE/DAY MONTHLY ANNUAL MONTH
SALARIES
PAY
Owner/Manager 1 Drawings
Cashier 1 350.00 9,100.00 109,200.00 9,100.00 118,300.00
Helper 1 350.00 9,100.00 109,200.00 9,100.00 118,300.00
Griller 1 350.00 9,100.00 109,200.00 9,100.00 118,300.00
Cook Assistant 1 350.00 9,100.00 109,200.00 9,100.00 118,300.00
TOTAL 473,200.00
Table 13
SSS, PHIC, & HDMF - Employer's Contribution
TOTAL ER TOTAL
NO. OF
POSITION SSS-ER PHIC-ER HDMF–ER CONTRIBUTION GOVERNMENT
EMPLOYEE
PER YEAR DUES-ER
Cashier 673.00 112.50 100.00 10,626.00 1 10,626.00
Helper 673.00 112.50 100.00 10,626.00 1 10,626.00
Griller 673.00 112.50 100.00 10,626.00 1 10,626.00
Cook 673.00 112.50 100.00 10,626.00 1 10,626.00
TOTAL 42,504.00
Organizational Policies
49
1. All employees must wear their required uniforms
hours.
the store.
of PHP 10.
50
6. Tori Sigpum will not tolerate any form of
store.
unattended.
Legal Requirements
secured:
51
2. Business permit from the Office of the City
Mayor.
4. Barangay permit.
business.
Supplies
Kitchen Equipment
52
Frying Pan. A flat – bottomed pan used
for frying.
placed on it.
53
Fixtures and Furniture
Kitchen Utensils
vessel.
54
Chopping Board. A durable board on
for cutting.
related functions.
ingredients.
and a handle.
55
Plate/s. It is used for placing the food.
through.
Other Equipment
easily.
56
Flow of Operations
of foods.
like.
Figure 2
Flow of Operations
Ingredients Preparation
57
Operational Capacity
Table 14
Normal Operating Capacity
PARTICULARS
Operating Hours 8
Hours that each customer will stay at the
1.5
store
AVERAGE NUMBER OF CUSTOMERS PER SEAT PER
5.33
DAY
Number of Seats 20
AVERAGE NUMBER OF CUSTOMERS PER DAY AT
107
FULL CAPACITY
50%
AVERAGE NUMBER OF CUSTOMERS PER DAY AT
54
NORMAL CAPACITY
58
to store and to prolong the shelf life of the raw
temperature.
being produced.
Store Location
proposed business.
59
Vicinity Map
Figure 3
Vicinity Map
Figure 4
Proposed Store Location
60
Figure 5
Floor Plan
Utilities
61
business and to help in preventing further pollution
of the environment.
Product Ingredients
PORK BBQ:
1 kg of Pork
280ml of Soy Sauce
15 pcs Calamansi
7 cloves of Garlic
1 tsp of Pepper
1/4 kg of Brown Sugar
Yield:25 Sticks
PROBEN:
1 kg of Proventiculus
(Chicken)
Yield:10 Cups
62
BETAMAX/DUGO:
1 kg of Chicken's Blood
Yield:30 Sticks
ISAW:
1 kg of Chicken Intestine
2 tbsp of food color
Yield:30 Sticks
CHOCO BANANA:
1 Bunch of Banana
Yield: 22 pcs
TAKOYAKI:
1/4 kg of Squid
1 Kg of all-purpose flour
128g of cabbage
2 eggs
128g of Ginger
1 spring onion
63
1 tbsp of Baking Powder
YAKITORI:
1 kg of Chicken Breast
Teriyaki Sauce
1 tsp of Pepper
Yield: 25 sticks
OKONOMIYAKI:
1 egg
250g of cabbage
1 kg of all-purpose flour
1 White Onion
Yield: 25 servings
64
Korean Street Food
HOTTEOK:
Yield: 35 pcs
RICE CAKES:
1 kg of Rice Flour
3 oz of chili sauce
Yield: 20
KOREAN BBQ:
1 kg of Pork
7 cloves of Garlic
1 tsp of Pepper
15 pcs calamansi
1 spring onion
Yield: 25 sticks
65
Goguma Twigim:
1 kg of Sweet Potato
3/4 kg of all-purpose
Flour
1/4 cornstarch
1 egg
Yield: 36 pcs
Table 15
Projected Time Table
2017 2018
ACTIVITIES TO BE
Sept.
IMPLEMENTED
Jan.
Feb.
Mar.
Apr.
June
July
Aug.
Oct.
Nov.
Dec.
Jan.
May
Conceptualization
of feasibility
study
Gathering of data
Project
feasibility study
Sourcing and
allocating of
funds
Securing permits
and licenses
Store renovation
Machineries and
furniture
selection
Hiring and
training of
staffs
Promotional
Period
Actual operation
66
IV. Financial Aspect
Financial Assumptions
cash.
in cash.
67
8. Operating expenses are increased 3% annually.
Net income.
12.
68
Schedule 1
Total Project Cost
PARTICULARS AMOUNT SUB-TOTAL
TOTAL ACQUIRED EQUIPMENT
Furniture & Fixtures 10,097.00
Kitchen Equipment 23,613.00
Kitchen Utensils 3,983.00
Leasehold Improvement 11,419.00 49,112.00
WORKING CAPITAL NEEDED–2 MONTHS
Cost of Goods Sales 129,774.43
Salaries and Wages 39,433.33
SSS,PHIC,& HDMF 3,542.00
Permits and License 6,100.00
Supplies 9,090.91
Rent 10,000.00
Water 1,000.00
Electric 5,000.00
Advertising 2,541.67 206,482.34
UNRESTRICTED CASH 1,000.00
TOTAL 256,594.34
Schedule 2
Furniture and Fixtures
PARTICULARS UNIT COST QTY TOTAL COST
Tables 300.00 6 P 1,800.00
Chairs 200.00 25 5,000.00
Wall Electric Fan 1,099.00 3 3,297.00
TOTAL P 10,097.00
Schedule 3
Kitchen Equipment
PARTICULARS UNIT COST QTY TOTAL COST
Refrigerator 20,999.00 1 20,999.00
Frying Pan 325.00 1 325.00
Grill 300.00 2 600.00
Exhaust Fan 940.00 1 940.00
Takoyaki Pan 349.00 1 349.00
Stove (1 burner) 400.00 1 400.00
TOTAL 23,613.00
69
Schedule 4
Kitchen Utensils
PARTICULARS UNIT COST QTY TOTAL COST
Brush 24.75 3 P 74.25
Bowl (Soup) 10.00 30 300.00
Casserole 700.00 1 700.00
Chopping Board 189.75 1 189.75
Kitchen Knives 120.00 2 240.00
Kitchen utensils (set) 350.00 1 350.00
LPG Regulator and hose 299.75 1 299.75
Mixing Bowl 129.75 3 389.25
Pitcher 20.00 6 120.00
Plates 15.00 30 450.00
Spoon and Fork 10.00 30 300.00
Strainer 160.00 2 320.00
Tong 125.00 2 250.00
TOTAL P 3,983.00
Schedule 5
Leasehold Improvements
PARTICULARS UNIT COST QTY TOTAL COST
Cement 250.00 14 P 3,500.00
Paint (4 Liters) 500.00 4 2,000.00
Tiles (60x60cm) 30.00 56 1,680.00
Sand (1 Truck) 1,000.00 1 1,000.00
Hallow blocks 9.00 100 900.00
Reinforced Steel
120.00 5 600.00
Bars (10mmx6m)
Labor Cost (3 days) 250.00 2 1,500.00
Lights 119.50 2 239.00
TOTAL P 11,419.00
Schedule 6
Permit and License
PARTICULARS AMOUNT
BIR 500.00
DTI 500.00
Barangay Clearance 500.00
Business Registration 5,000.00
TOTAL P 6,500.00
70
*the DTI Registration is only applicable to 1st year
of operation.
Schedule 7
Advertising
PARTICULARS QTY UNIT COST TOTAL COST
Tarpaulin (1.5 by 2) 50 75.00 3,750.00
Sticker (2 by 7) 50 30.00 1,500.00
Flyer (2 by 4) 1,000 10.00 10,000.00
TOTAL 15,250.00
Schedule 8
Product Costing- Philippine
PORK BBQ
1 kg of Pork 180.00
280ml of Soy Sauce 9.94
15 pcs calamansi 11.55
7 cloves of Garlic 5.60
1 tsp of Pepper 3.84
1/4 kg of Brown Sugar 10.00
Yield: 25
Cost/Sticks 8.84
PROBEN
1 kg of Proventiculus (Chicken) 85.00
Cups 10
Cost/Cup 8.50
BETAMAX/DUGO
1 kg of Chicken's Blood 80.00
Yield: 30
Cost/Cup 2.67
ISAW
1 kg of Chicken Intestine 75.00
2 tbsp of food color 2.00
Yield: 30
Cost/Stick 2.57
71
Schedule 9
Product Costing - Japanese
CHOCO BANANA
1 Bunch of Banana 50.00
1/2 of Chocolate Powder 60.00
1/8 of all-purpose flour 7.00
Yield: 22
Cost/Unit 5.32
TAKOYAKI
1/4 kg of Squid 100.00
1 Kg of all-purpose flour 56.00
128g of cabbage 6.67
2 eggs 12.00
128g of Ginger 3.00
1 spring onion 3.00
1 tbsp of Baking powder 3.43
Sticks (4 pieces) 9
Cost/Stick 20.46
YAKITORI
1 kg of Chicken Breast 110.00
Teriyaki Sauce 86.50
3 tbsp of Sesame seeds 12.66
1 tsp of Pepper 3.84
1/4 kg of Brown Sugar 10.00
Yield: 25
Cost/Stick 8.92
OKONOMIYAKI
1/4 kg of Pork (Giniling) 25.00
1 egg 6.00
250g of cabbage 13.00
1 kg of all-purpose flour 28.00
1 White Onion 1.11
Yield: 20
Cost/Unit 2.20
72
Schedule 10
Product Costing - Korean
HOTTEOK
2 1/2 kg of all p. flour 70.00
28.6g of cinnamon powder 9.58
1/8 kg of brown sugar 7.00
Yield: 20
Cost/Unit: 4.33
RICE CAKES
1 kg of Rice Flour 60.00
3 oz of chili sauce 44.81
Yield: 20
Cost/Unit: 5.24
KOREAN BBQ
1 kg of Pork 180.00
1/4 kg of Brown sugar 10.00
2 tbsp of Seasame seeds 12.66
7 cloves of Garlic 5.60
1 tsp of Pepper 3.84
15 pcs calamansi 11.55
280 ml of Soy Sauce 9.94
1 spring onion 3.00
Yield: 25
Cost/Sticks 9.46
GOGUMA TWIGIM
1 kg of Sweet Potato 25.00
3/4 kg of all pur. Flour 20.00
1/4 cornstarch 9.50
1 egg 6.00
half teaspoon of salt 2.00
Sticks (2 pieces) 15
Cost/Sticks: 4.17
Schedule 11
Utilities Expense
Electric 30,000.00
Water 6,000.00
Total 36,000.00
73
Schedule 12
Rent Expense
Rent 60,000.00
Total 60,000.00
*computed by 5,000 times 12
Schedule 13
Salaries
13TH
TOTAL
POSITION NO. RATE/DAY MONTHLY ANNUAL MONTH
SALARIES
PAY
Owner/Manager 1 Drawings
Cashier 1 350.00 9,100.00 109,200.00 9,100.00 118,300.00
Helper 1 350.00 9,100.00 109,200.00 9,100.00 118,300.00
Griller 1 350.00 9,100.00 109,200.00 9,100.00 118,300.00
Cook
1 350.00
Assistant 9,100.00 109,200.00 9,100.00 118,300.00
TOTAL 473,200.00
74
Schedule 14
SSS, PHIC, & HDMF - Employer's Contribution
TOTAL ER TOTAL
NO. OF
POSITION SSS-ER PHIC-ER HDMF–ER CONTRIBUTION GOVERNMENT
EMPLOYEE
PER YEAR DUES-ER
Cashier 673.00 112.50 100.00 10,626.00 1 10,626.00
Helper 673.00 112.50 100.00 10,626.00 1 10,626.00
Griller 673.00 112.50 100.00 10,626.00 1 10,626.00
Cook 673.00 112.50 100.00 10,626.00 1 10,626.00
TOTAL 42,504.00
Schedule 15
75
Schedule 16
76
Schedule 17
Income Statement
77
Total Operating Expenses 433,574 435,821 447,784 458,991 471,983
78
Schedule 18
1st Year 2nd Year 3rd Year 4th Year 5th Year
OPERATING ACTIVITIES
Cash Receipts
Sales 1,317,437.83 1,380,029.30 1,445,594.49 1,514,274.69 1,586,217.88
Cash Disbursements
Cost of Goods Sold 776,286.15 808,898.16 842,010.11 877,452.81 913,819.85
Salaries and Wages -
236,600.00 243,698.00 251,008.94 258,539.21 266,295.38
General/Admin
SSS, PHIC & HDMF - Employer
21,252.00 22,135.20 22,135.20 23,020.80 23,320.80
Contribution
Taxes and Licenses 6,100.00 6,100.00 6,100.00 6,100.00 6,100.00
Supplies Expense 54,545.46 56,181.82 57,867.28 59,603.30 61,391.40
Rent expense 60,000.00 61,800.00 63,654.00 65,563.62 67,530.53
Utilities Expense 36,000.00 37,080.00 38,192.40 39,338.17 40,518.32
Advertising Expense 15,250.00 5,000.00 5,000.00 3,000.00 3,000.00
Income Tax Due 6,282.62 11,089.88 15,187.97 19,594.01 26,527.76
Total Cash Disbursements 1,212,316.24 1,251,983.06 1,301,155.90 1,352,211.91 1,408,504.04
Cashflow generated from 105,121.60 128,046.24 144,438.59 162,062.77 177,713.84
79
Operating Activities
INVESTING ACTIVITIES
Acquisition of Property and
(49,112.00) - - - -
Equipment
FINANCING ACTIVITIES
Initial Investment 256,594.34
Withdrawal (49,467.43) (60,929.76) (69,125.93) (77,938.02) (89,791.64)
Cashflow generated/used
207,126.91 (60,929.76) (69,125.93) (77,938.02) (89,791.64)
from Financing Activities
Net Cash from all
263,136.50 67,116.49 75,312.66 84,124.75 87,922.20
Activities
Add: Cash Beginning - 263,136.50 330,252.99 405,565.65 489,690.40
Cash Ending 263,136.50 330,252.99 405,565.65 489,690.40 577,612.60
80
Schedule 19
1st Year 2nd Year 3rd Year 4th Year 5th Year
Beginning
- 306,061.77 366,991.53 436,117.46 514,055.48
Capital
Add: Initial
256,594.34 - - - -
Investment
Profit/(Loss) 98,934.87 121,859.51 138,251.86 155,876.04 179,583.29
Sub - Total 355,529.21 427,921.28 505,243.39 591,993.51 693,638.77
Less:
49,467.43 60,929.76 69,125.93 77,938.02 89,791.64
Withdrawal
Ending Capital 306,061.77 366,991.53 436,117.46 514,055.48 603,847.13
81
Schedule 20
1st Year 2nd Year 3rd Year 4th Year 5th Year
ASSETS
Cash 263,136.50 330,252.99 405,565.65 489,690.40 577,612.60
Property and
42,925.27 36,738.54 30,551.81 24,365.08 26,234.53
Equipment - net
Total Assets 306,061.77 366,991.53 436,117.46 514,055.48 603,847.13
82
Schedule 21
Typically, if an investment has a positive net present value, it will add value to
the business and will benefit its owner. Schedule 21 shows that the business has
generated a positive net present value of PHP338.978.12 during the five-year operation.
83
Schedule 22
Payback Period
Payback Period
Cumulative Payback
Year Cashflow
Cashflow Period
0 (256,594.34) (256,594.34) -
1 105,121.60 (151,472.75) -
2 128,046.24 (23,426.50) 2.16
3 144,438.59 121,012.09 -
4 162,062.77 283,074.87 -
5 177,713.84 460,788.71 -
Total Payback Period 2.16
Payback Period, however, does not consider time value of money. But because of its
simplicity, the researchers were able to interpret its result easily. As shown above, a
84
Schedule 23
Return on Investment
Return on Investment
1st Year 2nd Year 3rd Year 4th Year 5th Year Average
Net Income 98,934.87 121,859.51 138,251.86 155,876.04 179,583.29 138,901.11
Project Cost 256,594.34 256,594.34 256,594.34 256,594.34 256,594.34 256,594.34
Return on
38.56% 47.49% 53.88% 60.75% 69.99% 54.13%
Investment
investment cost. In year 5, the ROI resulted at the percentage of 69.99, which means that
for every peso that you’ll invest, you’ll get .70 cents.
85
86