Colegio de San Juan de Letran: Chapter I: Executive Summary

Colegio de San Juan de Letran 1
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY
CHAPTER I: EXECUTIVE SUMMARY
I. Type of Business
I.1.1 Nature
Healthy Burger is a starting up business that offers not just a typical
and ordinary burger. The proponents come up on a creative idea to
delight the customers. The proponents made a healthy patty and use
banana blossoms as a main ingredient of the patty. Healthy Burger
products will be serving and will come in handy made especially for
people in a hurry.
Healthy Burger will operate through sole-proprietorship as its legal
form of business, under the name of Ms. Anna Nicole A. Atienza. The
proponents chose to make the business a sole-proprietorship under the
name of Ms. Atienza due to her personal passion for the business and
her will to continue said business even after the implementation period.
I.1.2 Name
The name of the business derived from our main product a burger
with a healthy patty which is banana blossoms as a main ingredient of
the patty that is considered as a vegetable. The main objective is to let
consumers eat our product without knowing that it is made up of
vegetables, so we’ve come up with the name “Healthy Burger”.

I.1.3 Product/Services
Healthy Burger is an innovative burger stall that shall serve
nutritious snacks. People are confused about what type of food is healthy
and harmful. Unfortunately most people nowadays prefer to eat the
harmful food than the healthy ones. As per studies too much intake of
fats can be harmful to the body.
Therefore, the proponents came up with the idea of putting up a
business that shall cater food to the customers without compromising
their health. A burger with patties made from Banana Blossom. Healthy
Burger is for people who live their lives in a healthy way. This is also
essential to people who are on a diet but still want to have a great taste
of a burger and especially those people who are health conscious.
Healthy burger will be established as a stall at Sampaloc, Manila.
We will be serving varieties of burger with healthy patties such as
veggie burgers that made from banana blossoms, chicken burgers that
made form chicken breasts and fish burger that are made from fresh tuna
fish.
I.2 Management, Marketing, & Financial Highlights
Management Highlights
Ms. Atienza, as the manager and sole proprietor of the business is
responsible for overseeing the activities in the business. She is also responsible for
guiding and monitoring the overall workflow of the business in both low and high-
level perspective. As the one with the technical business knowledge, she is also
tasked to teach his subordinates the skills and information they need. Considering
that the business is in its early stages, she would lead and aid in the production
process. The net income of the business would serve as compensation for his work.
Marketing Highlights
The proposed business will use flyers and tarpaulin as their
marketing tools, together with the strategy of content marketing and the use
of social networking sites such as: Facebook, Twitter, and Instagram.
The flyers and tarpaulin would be distributed and posted along the
area surrounding the business starting from the soft opening to two weeks
after.
Financial Highlights
The business income as stated and formulated thoroughly by the
proponents is generating through the next two years. It has also a great
chance of surviving its daily operation activities. It is stated that the
financial statement of the business will have a great performance in the next
two years in terms of income. The first year’s earnings is Php 521,910.93
that increased 65% its sales for the second year meaning that the business
will survive its operations in 2017. For the third year its sale increased by
58% if it’s compared to the previous year the percentage decreased by 7%
that it does not affects badly to the business’ sales, but its sales is higher
than the second year.
I.3 Socio- Economic Contributions
The food product aims to help our locals, main ingredients shall be
bought directly to local farmers which will boost their income and
encourage them to plant more vegetables. It will also advocate healthy
lifestyle to the people.
The main goal of our business is not only to have high income, but to
cater healthy foods to the customers. The business should develop
harmonious relationship between the owner and manager and the employees
to attain the goal of the business. The business shall create jobs that may
also help to lessen the number of unemployed individuals. The business
shall be mandated to pay tax. The tax payment from the business would help
our government to realize their planned projects for the citizens. This in a
way can contribute to uplift the poverty rate of the country.

The environmental issues is also a major problem now a days, all are
aware that little by little our natural resources are being abused by the
people. The business shall ensure that it will observe proper use of natural
resources; water shall be conserved without compromising the cleanliness.
Proper waste disposal shall be observed, we shall also promote the 3R’s, the
reduce reuse and recycle.

CHAPTER 2: MARKETING PLAN
II. Product/ Service to Sell
Product
Healthy Burger is for people who live their lives in a healthy way. The
varieties of burger with healthy patties such as veggie burgers that made
from banana blossoms, chicken burgers that made form chicken breasts and
fish burger that are made from fresh tuna fish.. The price will depend on the
units of the raw materials that will be used in producing the product.
Product Description
Veggie Burger
A quarter pounder grilled
vegetable patty topped with
white onions on a cracked
wheat bun, layered with
Tomatoes, Lettuce, Catsup,
Mayonnaise, Cheese (Sliced)
Chicken Burger
A quarter pounder fried chicken
breast patty topped with white
onions on a cracked wheat bun,
layered with Tomatoes,
Lettuce, Catsup, Mayonnaise,
Cheese (Sliced)
Fish Fillet Burger

A quarter pounder fried tuna
fish patty topped with white
onions on a cracked wheat bun,
layered with Tomatoes,
Lettuce, Catsup, Mayonnaise,
Cheese (Sliced)
Table 2.0
Table 2.0 shows the varieties of products that Healthy Burger will be
offering.
Logo
Figure 2.0
Figure 2.0 will be the logo and brand name of the business.
II.1 Target Market
II.1.1 Area Coverage
Figure 2.1
Schools
(source:http://en.wikipedia.org/wiki/File:Manila_University_Belt.png)
Figure 2.1 shows the area coverage of the business. Highlighted here are the
schools surrounding our business location and our target potential customers.
Age Group
All ages 1,652,000

5-9 156,276
10-14 150,286 1,442,477
15-19 166,391 1,652,000
20-24 175,310
25-29 161,293 = 87%
30-34 137,327
35-39 111,958
40-44 101,567 Market Segment = 87%
45-49 87,588 Acceptance Rate = 76%
50-54 74,265 Annual Growth Rate = 1.72%
55-59 56,003
60-64 41,486
Table 2.1
Source: 2010 Census of Population and Housing
Table 2.1 shows the age group of our target market. Out target market are
ranging from ages 5 years old up to 64 years old.
To get the Market Segment, the business add up the population of the target
market and divided it to all ages of the population of Manila City and come up with
a total of 87% as a market segment. Currently the acceptance rate of 76% was based
on the gathered data from the survey. The annual growth rate of 1.72% is according
to the Philippine Statistics Authority.

II.1.2 Consumer/ Customer
Figure 2.2
Figure 2.2 shows the 2 kilometer radius from our business location.
According to the 2015 Census Population and Housing, the barangay around the 2
kilometer radius has a total population of 247,195 as of 2015. The growth rate of
the Philippines is 1.72% so at the year 2016 the total population is 251,447. This is
our basis for our target customers.
Potential customers are the students from different schools that the 2
kilometer radius took, both male and female.

Frequency of Buying
Days Percentage
Daily 8%
2x a Week 26%
3x a Week 18%
Weekly 48%
Table 2.2
Table 2.2 shows the frequency of buying of our respondents based on the
survey that the proponents conducted. The highest percentage of consumption of
burgers is 48% on a weekly basis while the lowest percentage is 8% daily.
Acceptance Rate
Answered Percentage
YES 76%
NO 24%
Table 2.3
Table 2.3 shows the acceptance rate of Healthy Burgers based on the
respondents of our survey that we conducted. A percentage of 76% answered that
they are willing to patronize Healthy Burger and 24% answered no.
II.3 Demand and Supply Analysis
II.3.1 Total Potential Demand
Demand Analysis
Target Market Acceptance

Year Population Segment Rate Total Demand
(1.72%) (87%) (76%)
2017 255,772 222,522 169,117 18,481,105
2018 260,171 226,349 172,025 18,798,892
2019 264,646 230,242 174,984 19,122,151
Table 2.4
Source: National Statistics Office of the Philippines (web), National Statistical Coordination Board
Table 2.4 shows the total demand for the years 2017, 2018 and 2019.. Based
on the National Statistics office population in 2015, a total of 247,195 was the
estimated population of the Barangays surrounding the 2 kilometer radius from the
business location Zone 41, Gastambide St., Brgy. 400, Sampaloc, Manila. Using the
1.72% annual growth rate, the proponents are able to know the next year’s
populations.
The proponents used the demographics of our target market that ranges from
5-64 years old based on the survey we conducted, that comprises a total of 87% of
the population. It was divided by the total population the proponents have gathered
to arrive at the target market segment percentage.

Computation for Potential Demand
Frequency
Market Acceptance Frequency Total
Year Population (No. of
Segment Rate Rate Demand
times)
8% Daily
4,938,216
(365 days)
26% Twice a
week 4,572,924
(104 weeks)
76% 18% Thrice a
2017 255,772 87% week 4,748,805
(169,117)
(156 weeks)
48% Weekly
4,221,160
(52 weeks)
Total Demand: 18,481,105
Frequency
times)
8% Daily
5,023,130
(365 days)
26% Twice a
week 4,651,556
(104 weeks)
2018 260,171 87% 76% 18% Thrice a
(172,025) week 4,830,462
(156 weeks)
48% Weekly
4,293,744
(52 weeks)
Frequency
times)
8% Daily
5,109,532
(365 days)
26% Twice a
week 4,731,567
(104 weeks)
2019 264,646 87% 76% 18% Thrice a
(174,984) week 4,913,551
(156 weeks)
48% Weekly
4,367,601
(52 weeks)
Table 2.5
Table 2.5 shows the computation for the Potential Demand.
Acceptance Rate x Frequency Rate x Frequency of Buying = Total Demand

II.3.2 Present Supplier/ Competition
The direct competitors of Healthy Burgers are Competitor 1 and
Competitor 2. These companies have developed its own brand image to
its target customers. Healthy Burgers will be having a unique way of
capturing customer to have its competitive advantage.
Year Competitor 1 Competitor 2 Total Supply

2017 42,560 35,280 77,840
2018 43,292 35,887 79,179
2019 44,037 36,504 80,541
Table 2.6
Table 2.6 shows the projected supply of Competitors 1 and 2 for the years
2017, 2018, and 2019.
The Supply for the year 2017 computed below:
(The Supply data is from in-charge of Competitor 1 and Competitor 2)
Year Unit sold Days of No. of Supply

Per Day Operating weeks
per week
Competitors 1 152 7 40 42,560

Competitors 2 126 7 40 35,280
Table 2.7
Days of operating per week (7) x No. of weeks (40) = 280 days x 152 Unit sold Per
Day = 42,560 Supply (Competitor 1)

Days of operating per week (7) x No. of weeks (40) = 280 days x 126 Unit sold Per
Day = 35,280 Supply (Competitor 2)
Competitor 1’s Supply = 42,560
Competitor 2’s Supply = 35,280
77,840
Table 2.7 shows the computation for the supply of Competitors 1 and 2.
Annual Supply per competitor was computed by multiplying the amount of
customers they serve daily and multiplying it by the number of operating days in a
week, and then by the number of weeks in a year, for a total of annual supply per
competitor. The succeeding supply where applied 1.72% annual growth rates.
Demand and Supply Gap Analysis
Year Projected Demand Projected Supply Gap
2017 18,481,105 77,840 18,403,265
2018 18,798,892 79,179 18,719,713
2019 19,122,151 80,541 19,041,610
Table 2.8
Table 2.8 shows the demand and supply gap analysis. To get the Gap,
projected demand minus projected supply.
The projected Demand and Supply shows a positive amount, which
indicates the number of potential market available for the proposed business.
II.4 Projected Sales
Projected Sales
Year Demand and Supply Market Share Projected Sales

Gap (in Units)
2017 18,403,265 0.16% 30,520
2018 18,719,713 0.21% 39,311
2019 19,041,610 0.27% 51,412
Table 2.9
Table 2.9 shows the Projected Sales for the years 2017, 2018 and 2019 which is
based on the market share percentage multiplied by the demand and supply gap.
The demand and supply gap is the difference of the demand and supply of the year.
The market share is the assumption of the proponents based on the lowest market
share of the competitor, not exceeding the said market share.
Projected Sales per Product
2017 – 2018
Product Percentage No. of Unit Sold Sales in Units
Veggie 37% 11292 564,600
Burger
Chicken 32% 9767 498,117
Burger
Fish Fillet 31% 9461 501,433
Burger
TOTAL 100% 30,520 Units Php 1,564,150
Table 2.10
Table 2.10 the percentage used in the table shown above is based from the
survey results, as the basis in allocating the number of units sold in the first year.
II.4.1 Per Month
Sales Forecast (12 Months)
Jan-17 Feb-17 Mar-17 Apr-17 May-17 June-17

Veggie Burger
No. of Unit
Sold 920 932 951 903 952 920
Selling Price 50.00 50.00 50.00 50.00 50.00 50.00
Total Sales
Revenue 46,000 46,600 47,550 45,150 47,600 46,000
Chicken Burger
No. of Unit
Sold 801 815 820 798 850 773
Selling Price 51.00 51.00 51.00 51.00 51.00 51.00
Total Sales
Revenue 40,851 41,565 41,820 40,698 43,350 39,423
Fish Fillet
Burger
No. of Unit
Sold 780 795 793 780 790 804
Selling Price 53.00 53.00 53.00 53.00 53.00 53.00
Total Sales
Revenue 41,340 42,135 42,029 41,340 41,870 42,612
Monthly
totals: All
Categories 128,191 130,300 131,399 127,188 132,820 128,035
Annual
July-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Totals
900 921 940 965 944 1044 11292

50.00 50.00 50.00 50.00 50.00 50.00
45,000 46,050 47,000 48,250 47,200 52,200 564,600
802 843 791 823 821 830 9767

51.00 51.00 51.00 51.00 51.00 51.00
40,902 42,993 40,341 41,973 41,871 42,330 498,117
783 793 789 769 790 795 9461

53.00 53.00 53.00 53.00 53.00 53.00
41,499 42,029 41,817 40,757 41,870 42,135 501,433
127,401 131,072 129,158 130,980 130,941 136,665 1564150

Table 2.11
Table 2.11 shows the computation of the sales forecast per month for the
following products we will be offering.
II.4.2 In volume and in Pesos
Healthy Burger
Sales Budget
For 2017 – 2019
Veggie Burger 2017 2018 2019

Estimated Sales
Number of Unit Sold 11292 14,545 19,022
Selling Price PHP 50 PHP 55 PHP 61
Total Sales Revenue Php 564,600 Php 799,975 Php 1,160,342
Chicken Burger
Estimated Sales
Fish Fillet Burger
Estimated Sales
Selling Price PHP 53 PHP 58.3 PHP 64
Total of Unit Sold 30,520 39,311 51,412

Total Sales Revenue Php 1,564,150 Php 2,214,899 Php 3,200,398
Table 2.12
Table 2.12 shows the projected sales of the proponents in volume and in
peso for 3 years. The number of units sold is increasing by 77% every year and the
selling price is increasing by 10% every year according to the stated assumption. To
manually get the total revenues, sum up all the products total sales revenue each
year.
II.5 Marketing Program/ Strategies
Direct Marketing
Direct Marketing will be used for the convenience of the costumers in
order for them to have easy access of information. The proponents will be
giving free tastes and flyers to every person that will pass by our stall to give
them an idea with the taste of our product. By doing this for sure a word of
mouth will spread from the people that liked our product and Healthy Burgers
will surely be known soon.
Marketing 4P’s
Place
Healthy Burgers will operate the business at Zone 41 Gastambile St.,
Barangay 400, Sampaloc, Manila. The location of the business has a wide
range of population. It is surrounded by students from different universities
and employees of the hospital that makes us competitive enough with other
competitors.
Price
The proponents will be starting at a medium range of pricing for the
products to be competitive enough to our competitors. Good pricing comes
with a good impression for our target consumer with quality and reliability.
Promotion
We will use Medias as a medium for the promotions of Healthy
Burgers such as social networking sites like Facebook and Twitter and
Instagram. These social networking sites will help us to lessen advertising
expenses. Tarpaulin and flyers will also be distributed. Thus, word of mouth
and network will be the strongest promotional activity.
Facebook Page Instagram Page

Twitter Page
Figure 2.3
Figure 2.3 will be the layout not only for the flyers that will be given to the
people but also the tarpaulins that we will be distributing around universities. We
put the geographical map of the business for them to easily find our location.
II.6 Marketing / Selling Expense
Promotional tools Expense
Promotional Tools Quantity Price Total
Tarpaulin 5pieces Php 350 Php 1750
(3x5)
Flyers 500 Php 3.00 Php 1,500
(4.85 x 4 .35)
Distribution of Flyers Php 1,000 Php 1,000

and Tarpaulins
TOTAL Php 4,250
Table 2.13
Table 2.13 shows the expenses for the promotional tools we will be using
for Healthy Burger. The 5 pieces of tarpaulin will be distributed to chosen major
universities around the area such as University of Sto. Tomas, Far Eastern
University, National University, San Beda College, and Polytechnic University of
the Philippines. Flyers will be printed 6 pieces on a long bond sheet of paper a total
of 3000 flyers will be produced.

CHAPTER III: PRODUCTION / OPERATION PLAN
III.1 Technical Production Description
The creation of our product undergoes a step-by-step process. There
are seven steps that need to be followed to successfully produce the
veggie, chicken, and fish patties.
The step-by-step processes are as follows:
III.2 Production/ Operations Process
III.2.1 Step-by-step Procedure
Veggie Patty
2.1.1 First, prepare all the ingredients needed for the veggie patty such
as, banana blossoms, whole wheat flour, onions, garlic, salt, black pepper and
eggs.
2.1.2 Second, remove the matured bracts and save all the young banana
fingers. Put it in a casserole pot, add enough water and boil it in a medium fire
to soften.
2.1.3 Third, while waiting for the banana blossoms to soften, mince the
onions, and garlic. Beat 12 eggs in a pot and pour the 1 kg whole wheat flour,
stir until it thickens.

2.1.4 Fourth, rinse the banana blossoms and let it cool. After, chop it
into small pieces and pour it together with the minced onions and garlic to the
thickened whole wheat flour and stir it well. Add a little flavor of salt and black
pepper; stir again until all are well mixed.
2.1.5 Fifth, take a medium size of measuring cup and take a scoop of the
mixed flour. Put it on a plate and start kneading it to give it a round size patty
look. Do it with the rest of the mixed flour.
2.1.6 Sixth, prepare the casserole pot and heat it on the burner on a
medium fire, wait until its hot and pour enough vegetable oil for deep frying.
Deep fry the kneaded flour in the casserole pot and wait until it gives a golden
brown texture.
Rinse and put it in a strainer to drain the excess oils.
2.1.7 Lastly, prepare the dressings of the vegetable burger such as buns,
tomatoes, onions, lettuce, mayo, catsup and if desired, a mustard.
Put the buns on a plate; place the cooked and drained veggie patty,
together with the sliced tomatoes, onions and lettuce. Add dressings, catsup,
mayo, and on top, the other side of the bun.
Pinch the toothpick with the logo in the bottom to stable the form of the
burger. Place it in the packaging.
The same procedure for the chicken and fish patties.

Operation Process
 Taking and listing of orders in the serving counter.
 Notify customers to wait at least 15mins for the preparation of
the burger.
 Get the finished product in the sandwich preparation area and
serve it to the customers.
 Collecting of payments.
III.2.2 Duration per Step per Batch
The accumulated time for the process and serving the Veggie burger
is a total of 10 minutes.
 5 minutes for deep frying, 5 pieces of Veggie patty per batch.
 5 minutes for preparing and packaging of the finished product.
The same process for the chicken and fish burgers.
III.2.3 Labor and machine requirement per Step
A formal study regarding machine and equipment guarding
procedures are to be implemented in the workforce.
The purposes of these procedures are intended to:
1. Create an awareness of the hazards among the workforce.

2. Standardize procedures for the use and care of machines and
equipment.
3. Provide a consistent format for training employees on the proper
procedures for operating and using machines and equipment.
4. Minimize the possibility of injury or harm.
5. Demonstrate compliance with safety regulations.
Employees are responsible to:
 Comply with these procedures and any further safety requirements
set by the manager.
 Conduct assigned tasks in a safe manner, wear appropriate personal
protective equipment, and obtain training and/or information prior to
using machinery and equipment.
1. Basic maintenance procedures.
1.1 Machine and Equipment Checks
1.2 If a lock or tag is in place on a piece of machinery or equipment, it
may not be removed and the machinery or equipment may not be
used.
1.3 Only qualified personnel may install or repair equipment.
Employees must notify the supervisor if machinery or equipment is
in need of any type of repair.

1.4 Floor and bench-mounted machines and equipment shall be
anchored or securely clamped to a firm foundation that will
withstand lateral or vertical movement.
2. Appropriate use of personal protective equipment.
2.1 Guard Checks
2.2 Machines and equipment with guards must meet these minimum
general requirements:
2.3 Be secure - Guards are not easy to remove or alter. Guards and
safety devices are made of durable material that will withstand the
conditions of normal use. Guards are firmly secured to the machine.
2.4 Prevent contact - The guards prevent hands, arms, or any part of an
employee’s body or clothing from making contact with dangerous
moving parts.
2.5 Protect from falling objects - The guards ensure that no objects can
fall into moving parts.
2.6 Create no new hazards - If a guard creates a hazard of its own, such
as shear point, a jagged edge, or an unfinished surface which can
cause a laceration, then employees must not use the piece of
machinery or equipment.
2.7 If a guard is defective or damaged or in any way does not meet the
requirements of these procedures, employees may not use the
machine and must immediately notify their supervisor.
Operating Procedures
 All necessary personal protective equipment is worn while the
machinery or equipment is running.
 Employees must always use the proper piece of machinery or equipment
for the job.
 Electric cables and cords must be kept clean and free from kinks.
 Employees may not remove a guard for any reason while operating any
piece of machinery or equipment.
 If an employee is distracted or unable to focus on the work with the
machinery or equipment, they must stop work with that machinery or
equipment.
 Upon finishing with a piece of equipment or machine, basic maintenance
must be performed.
 Problem equipment must be immediately reported to the manager so it
can be repaired or replaced.
(https://ehs.research.uiowa.edu/machine-and-equipment-guarding-procedures)
III.3 Production Schedule
- Monthly Schedule
2017 Production Targets Production Schedule

Sales in Operation Processing Assumed Production per Production
Units/Annum Hours Time 5pc Schedule day per Month
per Batch
Veggie 326,436 12hours 5mins (7)days per 41 11,470
Burger (40) week
Chicken 287,283 12hours 5mins (7)days per 35.4 9,920
Burger (40) week
Fish Fillet 295,123 12hours 5mins (7)days per 34.3 9,610
Burger (40) week
TOTAL UNITS 31,000
PRODUCED
2017
-
per Batch
Veggie 455,258.5 12hours 5mins (7)days per 52 14,545
Burger (40) week
Chicken 400,673 12hours 5mins (7)days per 45 12,580
Burger (40) week
Fish Fillet 411,643 12hours 5mins (7)days per 44 12,186
Burger (40) week
TOTAL UNITS 39,311
PRODUCED
2017
-
per Batch
Veggie 654,927.46 12hours 5mins (7)days per 68 19,022
Burger (40) week
Chicken 575,820 12hours 5mins (7)days per 59 16,452
Burger (40) week
Fish Fillet 592,096.7 12hours 5mins (7)days per 57 15,938
Burger (40) week
TOTAL UNITS 51,412
PRODUCED
2019
Table 3.0
Table 3.0 shows the monthly schedule of production of Healthy Burger.

III.4 Labor Requirement
Employee benefits, adopting safety measures in the workplace,
employee responsibilities and rights are the labor requirements of our business
that is to be implemented.
Monthly salary will be provided as for the employee benefit. The profits
that we will be earning daily will be saved and serve as the salary of each
employee and member of the company. Second, applying safety measures by
proving orientations of what are the dos and don’ts in the workplace and placing
fire extinguishers in case of emergency situations.
Lastly, a contract will serve as an indication for the employees’ rights
and responsibilities.
III.5 Machinery/ Equipment Requirement
The proponents used the Occupational Safety and Health Standards for
the machine requirements.
Machinery and Machine Guarding

General requirements for all machines:
Standard Number: 1910.212
A. Machine Guarding
1. Types of guarding. One or more methods of machine guarding shall be
provided to protect the operator and other employees in the machine area
from hazards such as those created by point of operation, ingoing nip
points, rotating parts, flying chips and sparks. Examples of guarding
methods are-barrier guards, two-hand tripping devices,electronic safety
devices, etc.
2. General requirements for machine guards.
2.1 Guards shall be affixed to the machine where possible and secured
elsewhere if for any reason attachment to the machine is not
possible. The guard shall be such that it does not offer an accident
hazard in itself.
3. Point of Operating Guarding
3.1 Point of operation is the area on a machine where work is actually
performed upon the material being processed.

3.2 The point of operation of machines, whose operation exposes an
employee to injury, shall be guarded. The guarding device shall be in
conformity with any appropriate standards therefor, or, in the
absence of applicable specific standards, shall be so designed and
constructed as to prevent the operator from having any part of his
body in the danger zone during the operating cycle.
3.3 Special hand tools for placing and removing material shall be such as
to permit easy handling of material without the operator placing a
hand in the danger zone. Such tools shall not be in lieu of other
guarding required by this section, but can only be used to
supplement protection provided.

III.6 Raw Materials Requirement
Product Specification/s
Buns: All buns are 6 inches in diameter
Whole wheat Buns with Sesame

Seed
- Has one of the highest oil contents of
any seed; and give a rich nutty flavor
to the burger.
Patties: Patties are 5.5 inches in

diameter
- Chicken Patties are a very good
Chicken Patty source of high density, low fat protein,
and a good source of selenium, zinc,
niacin, Vitamin E, betacarotene, and
Vitamins B6 and B12
Fish Patty
- Tuna
Fish patties are good source of omega-
3 fatty acids
Veggie Patty
- Veggie Patty is a popular choice for

anyone who wants to make healthier
choices in their diet because of low-fat
and low-calorie.
Banana Blossom
- The main ingredients of all the

patties
Fillings:
Lettuce
- In minced raw form.

- Lettuce has low calorie content and
almost zero fat. It is also a source of
complete protein
Tomato - In slice raw form.

- Tomatoes contain the carotene
lycopene, one of the most powerful
natural antioxidants.
Cheddar Cheese - Variation: Sliced

- Cheese is a great source of protein
and calcium.
Onion - Variations: Minced and Sliced

- Onions contain chromium, which
assists in regulating blood sugar.
Mayonnaise
- Mayonnaise, often abbreviated as
mayo, is a thick, creamy sauce often
used as a condiment.
- It is a stable emulsion of oil, egg
yolks and vinegar.
Ketchup
- Variation: Banana and Tomato
- Ketchup or catsup
Table 3.1
Table 3.1 shows the main ingredients for the burgers and its health benefits.
Packaging:
For dine-ins, Burgers are served in a plate of 10inches diameter.
Figure 3.0
For take-outs, Burgers are to be packaged in a carton box with the logo on top. The
packaging is illustrated in Figure 3.1.
Figure 3.1
III.7 Plant/Factory Location
Figure 3.2
Figure 3.2 shows the geographical location of our business. The
proponents agreed to establish the business location at Gastambile St., Brgy
400, Sampaloc, Manila. In front of Mary Chiles Hospital.

III.8 Plant Layout
Figure 3.3
Figure 3.3 shows the plant layout for the kiosk of Healthy Burger.
III.9 Waste Disposal System
Healthy Burger maintains its cleanliness and orderliness to attract and
secure every customer and potential consumers by segregating trash
properly separating biodegradable, non-biodegradable wastes and providing
trash cans each. A daily disposal of trash will be implemented.

III.10 Quality Control System
1. To ensure the nutritious gained and delicious taste, to build up and maintain
consumer loyalty.
2. To ensure its cleanliness, safety and convenient place.
III.11 Production Cost
III.11.1 Total Production per Year
Total Cost Production per Year of Veggie Burger
Year Number of Piece Total Cost Total Cost

Sold Production
2017 11,470 28.46 Php 326,436.2
2018 14,545 31.306 Php 455,258.5
2019 19,022 34.43 Php 654,927.46
Table 3.2
Table 3.2 shows the total cost production of Veggie Burger per year.
Total Cost Production per Year of Chicken Burger

Sold Production
2017 9,920 28.96 Php 287,283.2
2018 12,580 31.856 Php 400,673
2019 16,452 35.04 Php 575,820
Table 3.3
Table 3.3 shows the total cost of production of Chicken Burger per year.
Total Cost Production per Year of Fish Burger

Sold Production
2017 9,610 30.71 Php 295,123.1
2018 12,186 33.78 Php 411,643
2019 15,938 37.158 Php 592,096.7
Table 3.4
Table 3.4 shows the total production cost of production of Fish Burger per
year.
III.11.2 Production Cost Per Unit
Name of Cost in Peso Veggie Chicken Fish Fillet
Ingredients Burger Burger Burger
Veggie Patty 11.95 11.95
Chicken Patty 12.45 12.45
Fish Fillet Patty 14.2 14.2
Buns 5.00 5.00 5.00 5.00
White Onions 0.88 0.88 0.88 0.88
Tomatoes 0.75 0.75 0.75 0.75
Lettuce 2.63 2.63 2.63 2.63
Catsup 2.25 2.25 2.25 2.25
Mayonnaise 3.00 3.00 3.00 3.00
Cheese (Sliced) 2.00 2.00 2.00 2.00
Total Cost 28.46php 28.96php 30.71php
Table 3.5
Table 3.5 shows the breakdown of the prices of the ingredients of the
product per piece.
*Computation for the *Computation for the *Computation for the Fish
Veggie Burger’s selling Chicken Burger’s selling Fillet Burger’s selling price
price price
Veggie Burger Total Cost Chicken Burger Total Cost Fish Burger Total Cost
=28.46php =28.96php =30.71php
Packaging Cost Packaging Cost Packaging Cost
= 4.82 = 4.82 = 4.82
50% Mark Up 50% Mark Up 50% Mark Up
=16.64php =16.89php =17.76php
*28.46+4.82= 33.28 *28.96+4.82= *30.71+4.82= 35.52

*33.28 x 50% = *33.78 x 50% = *35.52 x 50% = 17.76
*49.92 *50.67 *35.52 + 17.76 =
* 50 Php (Selling Price) * 51 Php (Selling Price) * 53 Php (Selling Price)
Table 3.6
Table 3.6 shows the computation for the selling prices of the products to be
served.
III.11.3 Projected Cost Production/ Operation
Projected Cost of Production
For 2017 – 2019

Estimated Sales
Number of Unit Produce 11,470 14,545 19,022
Unit Cost 28.46 31.306 34.43
Total Sales Revenue 326,436.2 455,258.5 654,927.46
Chicken Burger
Estimated Sales
Unit Cost 28.96 31.856 35.04
Total Sales Revenue 287,283.2 400,673 575,820
Fish Fillet Burger
Estimated Sales
Unit Cost 30.71 33.78 37.158
Total Sales Revenue 295,123.1 411,643 592,096.7
Total of Unit Produce 30,520 39,311 51,412

Total Revenue Php 908,842 Php 1,267,574.5 Php 1,822,844.16
Table 3.7
Table 3.7 shows the projected cost of production for the years 2017, 2018,
and 2019.
CHAPTER 4: ORGANIZATIONAL PLAN
IV.1 Legal form of Business
The proposed business will be under sole-proprietorship, the
most common and basic legal form of business structure, of which the
Sole proprietor has complete control and decision-making power over
the enterprise. This choice of legal structure would also grant Healthy
Burgers, as a new small-scale business entrant, several advantages such
as: easier and least expensive (with regard to tax benefits and low start-
up costs) business formation conditions, minimal regulatory
requirements, less complex business transactions along with paperwork,
faster decision implementation, and the ease of changing the business’s
legal structure if turn of events arises.
The sole proprietor, Anna Nicole Atienza will finance the
entirety of the business by investing cash of Php 100,000 from her
personal savings and aid by her family. This would cover all the capital
requirements including the assets, which the business will demand for its
operations. She will also be responsible to register the business in the
government agencies such as: (1) Department of Trade and Industry, (2)
Local Government Units, (3) Bureau of Internal Revenue, and (4) for the
employees of Healthy Burgers she needs to register to Social Security
System, Philippine Health Insurance Corporation and Home
Development Mutual Fund.

IV.2 Organizational Structure
General
Manager
Anna Nicole A. Atienza
Sales and Accounting

Operations and Finance
Marketing
John Michael C. Jaylord Daryl M.
Dheric M. Loremas
Bautista Dejon
& Aldin F. Sta. Ana
Figure 4.0
Figure 4.0 shows the organizational chart of Healthy Burger.

IV.3 Qualifications of Officers
General Manager – Anna Nicole A. Atienza
Ms. Atienza is a third year Marketing Management student from
Colegio de San Juan de Letran. Her extensive exposure and training in
Management class added to the natural leadership skills she possesses
makes her the ideal General Manager for the business. She has the skill
of planning and organizing a starting business. Ms. Atienza will be
responsible in leading business planning activities and overseeing the
everyday operations of the business.
Sales and Marketing – Dheric M. Loremas
Mr. Loremas is a third year Marketing Management student from
Colegio de San Juan de Letran. He is the one who will analyze plans and
implement marketing and sales activities for the business. He attended
several programs which gave him lots of ideas in planning a starting
business. He has a high interpersonal skills used in attracting customers.
He is confident to be able to deliver quality and creative outputs for a
new business idea. Mr. Loremas will also monitor how target markets
respond to marketing efforts and to maintain positive attitude that
promotes teamwork within the company.

Operations - John Michael C. Bautista &
Aldrin F. Sta. Ana
Mr. Bautista and Mr. Sta. Ana are a Third year Operations
Management student from Colegio de San Juan de Letran. Both of them
will be responsible for advising and supporting, making careful
considerations off all aspects in business before making a decision in
terms of financial aspects. They will be in charge of budgeting and cost
control, monitoring and controlling the flow of cash to meet the business
and investment needs of the business and file and preparing financial
documents and supports.
Accounting and Finance - Jaylord Daryl M. Dejon
Mr. Dejon is a third year Financial Management student from
Colegio de San Juan de Letran. He is the one who is concerned with the
preparation of financial statement which will be the basis of the decision
makers. He is also the one who is responsible for the financial advices to
higher management; other managers need to know the financial
implications of any decision before proceeding to the starting business.

IV.4 Office Equipment
Tools Name Function Quanti Price

ty
Kiosk a small open- 1 ₱ 20,000
fronted hut
Freezer Used especially 1 ₱ 15,000

for preserving
and storing
food.
Tables and For dine ins 2 ₱ 15,000

Chairs
Cash Register Keep track of 1 ₱ 10,000

transactions
Cash Box portable safe 1 ₱ 500

that can keep
your petty cash
Calculator o perform 1 ₱ 200

operations
ranging from
basic arithmetic
to complex
mathematics
2 in 1 Burger A Grill with 1 ₱ 3,500

Grill with Deep fryer
Deep Fryer would be used
(12x18”) in cooking the
product for
convinience
Water To filled the 1 ₱ 2,000

Dispenser thirst of
Hanabishi customers and
employee
Exhaust Fan To draw out 1 ₱ 1,300

SEF 12/12 stale, impure air
(Standard) while bringing
in fresh air.
Ceiling Fan Making people 1 ₱ 1,500

Hanabishi feel cooler due
to a concept
known as the
wind chill
effect.
Mixing Bowl To mix the ₱ 900
ingredients of
the product
1(set)
Plastic To store raw 1(set) ₱ 500

Containers materials
Bread Knife Used for slicing ₱ 500

the buns for the
product 2
Spatula Use to flat and ₱ 1,500

lift the patty
1(set)
Measuring Used to ₱350

Cups measure the
quantity of 1(set)
ingredient
Log Book Records of ₱100

employee and 1
to monitor
business
operation
Notepad Record of ₱50
important
events 1
Ball Pen Use for writing ₱200

and to record 1(box)
Fire For Safety in ₱ 1500

Extinguisher case of
Emergency 1
Floor Mat Used for ₱ 100

cleaning to
maintain 2
cleanliness
Floor Mop Used for ₱ 180
cleaning to
maintain 1
cleanliness
Broom Used for ₱ 100

cleaning to 1
maintain
cleanliness
Dust Pan Used for ₱ 80
cleaning to 1
maintain
cleanliness
Trash Can Used for ₱ 300
cleaning to 2
maintain
cleanliness
Paper Napkins Used at the 1(box) ₱ 400
table for wiping
the mouth
Dishwashing Used for 1L ₱ 60

Liquid washing
Scotch Brite Used for 2 ₱ 80

Sponge washing
utensils
Squeezer Container for 3 ₱ 40

the dip and
sauce
Knife and Used for slicing 1 (set) ₱ 200

Chopping the ingredient
Board and minced
Weighing Used for 1 ₱ 250

Scale weighing the
main ingredient
Plastic Gloves Used for hands 1(box) ₱40

for production
operation
Hairnet It is often worn 1(box) ₱300

by food service
workers to
prevent hair
from
contaminating
the food
Apron An apron is a 10pcs ₱500
garment wore
over cloths for
protective and
hygienic
reasons
Tools Name Function Quanti Price

ty
Kiosk a small open- 1 ₱ 20,000
fronted hut
2 in 1 Burger A Grill with 1 ₱ 3,500

Grill with Deep fryer
Deep Fryer would be used
(12x18”) in cooking the
product for
convinience
Water To filled the 1 ₱ 2,000

Dispenser thirst of
Hanabishi customers and
employee
Pinnacle To keep patty 1 ₱ 1,500

Cooler Box free from being
With Wheels spoiled
Exhaust Fan To draw out 1 ₱ 1,300

SEF 12/12 stale, impure air
(Standard) while bringing
in fresh air.
Ceiling Fan Making people 1 ₱ 1,500

Hanabishi feel cooler due
to a concept
known as the
wind chill
effect.
Mixing Bowl To mix the ₱ 900
ingredients of
the product
1(set)
Plastic To store raw 1(set) ₱ 500

Containers materials
Bread Knife Used for slicing ₱ 500

the buns for the
product 2
Spatula Use to flat and ₱ 1,500

lift the patty
1(set)
Measuring Used to ₱350

Cups measure the
quantity of 1(set)
ingredient
Log Book Records of ₱100
employee and 1
to monitor
business
operation
Notepad Record of ₱50
important
events 1
Ball Pen Use for writing ₱200

and to record 1(box)
Fire For Safety in ₱ 1500

Extinguisher case of
Emergency 1
Floor Mat Used for ₱ 100

cleaning to
maintain 2
cleanliness
Floor Mop Used for ₱ 180

cleaning to
maintain 1
cleanliness
Broom Used for ₱ 100

cleaning to 1
maintain
cleanliness
Dust Pan Used for ₱ 80
cleaning to 1
maintain
cleanliness
Trash Can Used for ₱ 300
cleaning to 2
maintain
cleanliness
Paper Napkins Used at the 1(box) ₱ 400
table for wiping
the mouth
Dishwashing Used for 1L ₱ 60
Liquid washing
Scotch Brite Used for 2 ₱ 80

Sponge washing
utensils
Squeezer Container for 3 ₱ 40

the dip and
sauce
Knife and Used for slicing 1 (set) ₱ 200

Chopping the ingredient
Board and minced
Weighing Used for 1 ₱ 250

Scale weighing the
main ingredient
Plastic Gloves Used for hands 1(box) ₱40

for production
operation
Hairnet It is often worn 1(box) ₱300

by food service
workers to
prevent hair
from
contaminating
the food
Apron An apron is a 10pcs ₱500
garment wore
over cloths for
protective and
hygienic
reasons
Table 4.0
Table 4.0 shows the machinery and equipment, supplies and its costs that
are needed for the business.

IV.5 Gantt chart of Activities
Figure 4.1
Figure 4.1 shows the succeeding chart enumerates and explains the
length of time and the process that will be implementing by our business with
our customers.
The Gantt chart shows the timeline of business activities from the
planning stage to the start of normal operations. Details are as follows:
IV.5.1 Business Planning Stage is the conceptualization part of creating
the business, which includes details such as: what product/s to sell, where to
sell, and whom to sell it to. The writing of the business plan paper that would
serve as the blueprint of the business would also be constructed during this
period from the first to fourth week of April 2017.
IV.5.2 Prototyping is the stage in which the proposed products are
created to verify the products’ feasibility. With prototyping, the strengths and
weaknesses of the products are determined while further product improvisation
is figured out. This would happen from the fourth week of April to the first
week of May.
IV.5.3. Finding a Location plays a significant role in the success of the
business. The location dictates the target market, population, and demand. A
good location can attract more customers and therefore more sales. During this
stage, a place for the business will be located and secured spanning the first
week of May.
IV.5.4. Putting up Equity considers how much capital should be invested
and how to come up with the initial investment for machinery and equipment,
other assets, and other necessary expenses before and during operations. This
would be conducted from the first to second week of May.
IV.5.5. Registration of Legal Forms is the stage wherein all the
necessary registrations, permits, and legal paper works are acquired. This would
be completed from the second to fourth week of May.
IV.5.6. Purchase of Machinery and Equipment includes the buying of
the necessary machineries and equipment for the business, like sewing machines
spanning from the third to fourth week of May.
IV.5.7. Installation of Machineries, Equipment and Display is the stage
when machineries and equipment are installed and set-up. The ladder display
and storage would be arranged accordingly. This would last for the first week of
June.
IV.5.8. Hiring and Training is when the enterprise hires employees.
Training is mainly focused on the production staff, which would be strictly
trained to meet the demands of the work. This would last for the second to third
week of June.
IV.5.9. Start of Normal Operation is the official launch of the business
together with the promotions and marketing to raise awareness to the business
existence. This would be on the fourth to first week of July.
IV.5.10. Marketing and Promotional Activities are done together with
the soft opening of the business. This includes giving out flyers, posting
tarpaulins, and executing promotional activities to attract customers.
IV.6 Administrative Expense
The administrative expense of the business is only for the managerial
position that works for six (7) working days per (40) week. Considering that
the business is still in its early stages, the manager being the owner of the
business would not receive salary, but rather receive compensation for her
work in the form of the net income of the business, of which all proceeds
will be hers.
CHAPTER 5: FINANCIAL PLAN
V.1 Total Projected Cost
Machine and Equipments

Kiosk
20,000
Freezer
15,000
Tables and Chairs
15,000
Cash Register
10,000
Cash Box
500
Calculator
200
2 in 1 Burger Grill with Deep Fryer (12x18”)
3,500
Water Dispenser (Hanabishi)
2,000
Exhaust Fan SEF 12/12 (Standard)
1,300
Ceiling Fan
1,500
Fire Extinguisher
1,500
Knife and Chopping Board
500
Weighing Scale
250
Spatula
1,500
Mixing bowl
900
Measuring Cups
350
Bread Knife
500
Plastic Containers
500
Apron
500
Utilities Expense
Electricity 900
Water 300
Gas (LPG) 600
Supplies Expense
Hairnet 300
Plastic Gloves 40
Squeezer 40
Log book 100
Notepad 50
Ballpen 200
Floor Mat 100
Floor Mop 180
Broom 100
Dust Pan 80
Trash Can 300
Paper Napkins 400
Dishwashing Liquid 60
Scrotch Brite With Foam 80
Marketing Expense
Tarpaulin 1,750
Flyers 1,500
Distribution of Flyers 1,000
Legal Expense
Cost of Name Verification 40

Municipal License 120
Community Tax 500
Barangay Clearance 800
Books of Accounts 400
Cost of Tax Registration 615
TOTAL Php 86,055
Table 5.0
Table 5.0 shows the total project cost of the business with a total of
86,055php. The total project cost consist of five different parts such as the Machine
and Equipment’s, Utilities expense, Supplies Expense, Marketing Expense and the
Legal Expense.
Table 5.1
Table 5.1 shows the pre-operating cash flow of the business. The table indicates
the cash contribution minus the expenses and the available amount that can be used
for operations.
V.2 Source of Financing
The said capital will be enough to serve and satisfy the needs of the
customers. The proponents will be starting the business with a capital of
₱100,000.00 provided by the Sole proprietor. The Sole proprietor source of
financing will be coming from her family savings.
V.3 Projected Financial Statement
V.3.1 Projected Cash Flow Statement
Table 5.2
V.3.2 Projected Income Statement
Table 5.3
V.3.3 Projected Balance Sheet
Table 5.4
V.4 Profitability Indices
V.4.1 Return of Investments
Return on Investment is used in order to evaluate the amount the
investors would get back from their initial investment.
Return of Investments
2017-2018 2018-2019 2019-2020
Net Income Php 461,320.55 Php 723,507.78 Php 1,116,935.49
Return on Equity 93.02% 74.37% 250.46%
Table 5.5
V.4.2 Payback Period
Payback Period —is the length of time the investor could recover
the cost of the project.
Payback Period
2017
Initial Investment 100,000.00
Cash Inflow 461,320.55
Excess (361,320.55)
1.00
Payback Period 0.22
Table 5.6
V.4.3 Net Income: Sales Ratio
Net Income: Sales Ratio — is the measure of the amount of net
income earned with each dollar of sales generated by comparing the net
income and net sales of a company
Net Income: Sales Ratio
2017-2018 2018-2019 2019-2020
Net Income Php 461,320.55 Php 723,507.78 Php 1,116,935.49
Divided by: Sales Php 1,564,150 Php 2,214,899 Php 3,200,398
Net Profit Margin 0.29% 0.32% 0.34%
Table 5.7
V.4.4 Break-even Point
Break-even Point —is the point wherein the revenues of the
business are equal its total cost and its contribution margin equals its
total fixed costs.
Break-even Point
Table 5.8
V.5 List of Assumptions Used
Sales
Annual Sales will be composed of 100% cash basis
Sales volume is to increase by 10% per annum
Selling price per unit increase by 10% per annum
Acceptable gross margin is 30-70% of sales
Assumption for spoilage 3% of sales
Production & Operations
Production will be derived from total sales volume for the period plus the desired
ending inventory (net of any beginning inventory)
Supplies & Inventories
Desired Ending Inventory is 10% of next period budgeted sales
Straight line of depreciating assets is maintained
Expenditures
Cost of raw materials, utilities, supplies, advertising expenses are to increase by 4% per
annum
Payables
All utilities are payable at the end of the month
Taxes
Business is not subjected to 30% income tax (Republic Act No, 9178).
V.6 Schedules
V.6.1 Projected Sales
Sales Forecast (12 Months)
Jan-17 Feb-17 Mar-17 Apr-17 May-17 June-17

Veggie Burger
No. of Unit
Sold 920 932 951 903 952 920
Selling Price 50.00 50.00 50.00 50.00 50.00 50.00
Total Sales
Revenue 46,000 46,600 47,550 45,150 47,600 46,000
Chicken Burger
No. of Unit
Sold 801 815 820 798 850 773
Selling Price 51.00 51.00 51.00 51.00 51.00 51.00
Total Sales
Revenue 40,851 41,565 41,820 40,698 43,350 39,423
Fish Fillet
Burger
No. of Unit
Sold 780 795 793 780 790 804
Selling Price 53.00 53.00 53.00 53.00 53.00 53.00
Total Sales
Revenue 41,340 42,135 42,029 41,340 41,870 42,612
Monthly
totals: All
Categories 128,191 130,300 131,399 127,188 132,820 128,035
Annual
July-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Totals
900 921 940 965 944 1044 11292

50.00 50.00 50.00 50.00 50.00 50.00
45,000 46,050 47,000 48,250 47,200 52,200 564,600
802 843 791 823 821 830 9767

51.00 51.00 51.00 51.00 51.00 51.00
40,902 42,993 40,341 41,973 41,871 42,330 498,117
783 793 789 769 790 795 9461

53.00 53.00 53.00 53.00 53.00 53.00
41,499 42,029 41,817 40,757 41,870 42,135 501,433
127,401 131,072 129,158 130,980 130,941 136,665 1564150

Table 2.11
Projected Sales
Healthy Burger
Sales Budget
For 2017 – 2019

Estimated Sales
Chicken Burger
Estimated Sales
Fish Fillet Burger
Estimated Sales
Selling Price PHP 53 PHP 58.3 PHP 64

Table 2.9
V.6.2 Projected Sales Volume
Projected Sales Volume
2017-2018 2018-2019 2019-2020
Table 5.9
V.6.3 Fixed Capital Investments
Fixed Capital Investments
Table 5.10
V.6.4 Projected Cost Production/Operation

For 2017 – 2019

Unit Cost 28.46 31.306 34.43
Total Sales Revenue 321,370.32 455,258.5 654,927.46
Chicken Burger

Unit Cost 28.96 31.856 35.04
Total Sales Revenue 282,852.32 400,673 575,820
Fish Fillet Burger

Unit Cost 30.71 33.78 37.158
Total Sales Revenue 290,547.31 411,643 592,096.7
Total of Unit Produce 30,520 39,311 51,412

Total Revenue Php 894,769.95 Php 1,267,574.5 Php 1,822,844.16
Table 3.7
V.6.5 Projected Cost of Goods Sold
HEALTHY BURGER
Projected Statement of Cost of Goods Sold for Veggie Burger
For the year ended of 2017 - 2019
2017 2018 2019

Merchandise Inventory, Jan 1
Add: Purchases
Total Cost of Goods (Units) Available 11,292 14,545 19,022
for Sale
Less: Merchandise Inventory, Dec 31
Php 321,370.32 Php 455,258.5 Php 654,927.46
Cost of Goods Sold
Table 3.2
HEALTHY BURGER
Projected Statement of Cost of Goods Sold for Chicken Burger
2017 2018 2019

Add: Purchases
for Sale
Php 282,852.32 Php 400,673 Php 575,820
Cost of Goods Sold
Table 3.3
HEALTHY BURGER
Projected Statement of Cost of Goods Sold for Fish Fillet Burger
2017 2018 2019

Add: Purchases
for Sale
Php 290,547.31 Php 411,643 Php 592,096.7
Cost of Goods Sold
Table 3.4
V.6.6 Schedule of Material Purchases
Healthy Burger
Schedule of Rent Expense
For the year ended 2017-2019
2017 2018 2019

Schedule 1: Rent
Total Rent Expense per month Php 10,000 Php 10,400 Php 10,816
Multiply by No. of months in a year 12 12 12
Rent Expense for the year Php 120,000 Php 124,800 Php 129,792
Table 5.11
Healthy Burger
Schedule of Utilities Expense
2017 2018 2019

Schedule 1: Utilities
Total Utilities Expense per month Php 1,800 Php 1,872 Php 1,946.88
Utilities Expense for the year Php 21,600 Php 22,464 Php 23,362.56
Table 5.12
Healthy Burger
Schedule of Supplies Expense
2017 2018 2019

Schedule 2: Supplies
Total Supplies Expense per month Php 2,030 Php 2,111 Php 2,195
Supplies Expense for the year Php 12,180 Php 1,257.75 Php 1,125.25
Table 5.13
Healthy Burger
Schedule of Marketing Expense
2017 2018 2019

Schedule 3: Marketing
Total Marketing Expense per month Php 4,250 Php 4,420 Php 4,596.80
Marketing Expense for the year Php 4,250 Php 4,420 Php 4,596.80
Table 5.14
Healthy Burger
Schedule of Legal Expense
2017 2018 2019

Schedule 4: Legal
Total Legal Expense per month Php 2,475 Php 4,428.30 Php 5,729.80
Legal Expense for the year Php 2,475 Php 4,428.30 Php 5,729.80
Table 5.15
V.6.7 Projected Administrative and Selling Expense
Projected Administrative Expenses
There are no Administrative Expenses due to the administrating officer/manager
being the owner of the business. Therefore, the owner of the business’s compensation
would be the net income of the business.
Marketing/ Selling Expenses
Promotional Tools Quantity Price Total
Tarpaulin 5pieces Php 350 Php 1750
(3x5)
Flyers 500 Php 3.00 Php 1,500
(4.85 x 4 .35)
Distribution of Flyers Php 1,000 Php 1,000

and Tarpaulins
TOTAL Php 4,250
Table 2.13
CERTIFICATE OF ORIGINALITY
In recognition for ingenuity and preservation of individual work, I
hereby declare that Business Plan entitled
“Healthy Burger”
is a product of the researcher’s inquisitiveness founded on diverse
theoretical and conceptual design.
Any portion of the content of the manuscript has never been
previously published nor written by another except where due
acknowledgement is made.
Atienza, Anna Nicole Dejon, Daryl

(Candidate) (Candidate)
Loremas, Dheric
Bautista, John Michael
(Candidate)
(Candidate)
Sta. Ana, Aldrin

(Candidate)
______________________
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Colegio de San Juan de Letran: Chapter I: Executive Summary

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Colegio de San Juan de Letran 1

COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

CHAPTER I: EXECUTIVE SUMMARY

Healthy Burger is a starting up business that offers not just a typical

and ordinary burger. The proponents come up on a creative idea to

banana blossoms as a main ingredient of the patty. Healthy Burger

Healthy Burger will operate through sole-proprietorship as its legal

proponents chose to make the business a sole-proprietorship under the

with a healthy patty which is banana blossoms as a main ingredient of

the patty that is considered as a vegetable. The main objective is to let

consumers eat our product without knowing that it is made up of

vegetables, so we’ve come up with the name “Healthy Burger”.

Healthy Burger is an innovative burger stall that shall serve

and harmful. Unfortunately most people nowadays prefer to eat the

fats can be harmful to the body.

Therefore, the proponents came up with the idea of putting up a

business that shall cater food to the customers without compromising

of a burger and especially those people who are health conscious.

Healthy burger will be established as a stall at Sampaloc, Manila.

We will be serving varieties of burger with healthy patties such as

I.2 Management, Marketing, & Financial Highlights

Ms. Atienza, as the manager and sole proprietor of the business is

The proposed business will use flyers and tarpaulin as their

of social networking sites such as: Facebook, Twitter, and Instagram.

The business income as stated and formulated thoroughly by the

chance of surviving its daily operation activities. It is stated that the

58% if it’s compared to the previous year the percentage decreased by 7%

than the second year.

I.3 Socio- Economic Contributions

encourage them to plant more vegetables. It will also advocate healthy

lifestyle to the people.

cater healthy foods to the customers. The business should develop

also help to lessen the number of unemployed individuals. The business

way can contribute to uplift the poverty rate of the country.

resources; water shall be conserved without compromising the cleanliness.

reduce reuse and recycle.

CHAPTER 2: MARKETING PLAN

II. Product/ Service to Sell

Fish Fillet Burger

II.1 Target Market

II.1.1 Area Coverage

All ages 1,652,000

45-49 87,588 Acceptance Rate = 76%

50-54 74,265 Annual Growth Rate = 1.72%

Source: 2010 Census of Population and Housing

ranging from ages 5 years old up to 64 years old.

to the Philippine Statistics Authority.

II.1.2 Consumer/ Customer

our basis for our target customers.

kilometer radius took, both male and female.

survey that the proponents conducted. The highest percentage of consumption of

burgers is 48% on a weekly basis while the lowest percentage is 8% daily.

respondents of our survey that we conducted. A percentage of 76% answered that

II.3 Demand and Supply Analysis

II.3.1 Total Potential Demand

Target Market Acceptance

to arrive at the target market segment percentage.

Computation for Potential Demand

Table 2.5 shows the computation for the Potential Demand.

Acceptance Rate x Frequency Rate x Frequency of Buying = Total Demand

II.3.2 Present Supplier/ Competition

The direct competitors of Healthy Burgers are Competitor 1 and