PUZZLE PLATTER

MEMBERS:
Abando, Alvin D.
Abdala, Nap Nicole P.
Agena, Nicole Karen A.
Aloya, Ma. Jen Kyla M.
Cabral, Jejomar A.
Caraig, Jean Alfred D.
Garing, Jem Krizelle L.
Generoso, Ethyl C.
Manalo, Andrea Ruth E.
Panopio, Fervin Adrian A.
Tumambing, James Jorell C.

12 STEM A- St. Teresa of Avila

 BUSINESS PLAN

EXECUTIVE SUMMARY

1. Brief Description of the Project

Puzzle Platter is a local food enterprise that will be created by a 35-year old
entrepreneur, Ms. Andrea Ruth Manalo. It will focus on serving Filipino cuisine
infused and elevated with a variety of species that aims to deliver satisfying and
mouth-watering products to its customers. It takes the classic Filipino rice meals
and dishes to a whole new level by undergoing various trials and development until
finally the entrepreneur created a whole new twist of the classic taste.
Each flavor was carefully studied and mixed with foreign tastes that the
entrepreneur herself mastered through her education and personal experiences,
both internationally and locally. However, though each bite is infused with a rare
elegance that is mixed with a homey feel, still the price fits the budget of each
individual.
Another twist added by the entrepreneur is that the customers has the
freedom to create their own meal with the choices of rice, dishes and sauces. This
creative promotional technique is what she calls the “D.I.Y. Meals” and it aims to
attract more customers because of the freedom it offers and the creativity that it
triggers. Furthermore, for familiarity, the entrepreneur has not closed-off the
enterprise’s ideas to set meals and combo meals. The menu is not also limited to
heavy rice meals, but it also includes pasta, light-weight snacks and desserts. The
entrepreneur mixed the idea of a fast-food restaurant with a classic homemade
Filipino meal.
Puzzle Platter offers food choices that will take to you back to your roots
and transport you into a whole new level of flavors without compromising a large
amount of money; it offers comfortability and familiarity to people who are willing
to venture into a business trying and willing into making its name big in the food
industry.

2. Brief Profile of the Entrepreneur

Puzzle Platter will be created from the efforts and dreams of its founder, Ms.
Andrea Ruth E. Manalo. She was born in Bauan, Batangas on January 01, 1983
and is currently 35 years of age. She was born and raised in a middle-class family
and always had a passion for food and cooking.
 She finished her basic education and high school education at Sta. Teresa
College in the years 1995 and 1999, respectively. She studied and finished her
tertiary education at UP Diliman on March 29, 2003 as the batch’s Summa
Cumlaude with a degree in Business Administration major in Entrepreneurship
(BSBA – Entrepreneurship).
While studying she worked as a crew in McDonalds for almost two years
before getting a promotion as the branch manager where she worked for another
two more years. The money she earned was used to aid in her studies and other
expenses. After college, she was immediately employed by the FLIK Family –
Then & Now located in New York, New York as the Hotel Controller where she
worked for almost 12 years before returning to the Philippines as a researcher for
another two years of the said company. While working as a researcher, she took
a two year course in food management in TESDA and received her certificate in
the year 2017. After realizing her dreams and burning passion for food she decided
to venture into creating her own business with her own savings and given her own
knowledge and experience in the business world and food expertise through her
travels and education.
On January 2018 she decided to resign her job and the company she
worked for almost fifteen (15) years. After her resignation was approved, she
immediately planned the course she will take in creating the food enterprise,
Puzzle Platter, under her name and management.
The entrepreneur chose to give up her stable job to pursue this dream. She
would like to have a business for her own and not be employed by someone else.
Moreover, by starting up this business, she believes that she is fulfilling the dream
of her family which is to share happiness and comfort to others by tasting the food
they make.

3. Project’s Contributions to the Economy

Puzzle Platter is a local food enterprise that is relatively small compared to
other establishments, restaurants and fast food chains. However, it still aims to
improve the economy of the local community and contribute to the national
economy. Its contributions to the local economy are as follows:
1. A boost in the local employment in the community;
2. boost tax income for local governments, bringing in more money to
repair roads, develop schools and improve public services;
3. provides a wider range of services and amenities in the local area;
4. lend a hand in community-focused political actions;
5. cultivates a loyal customer base; and
 6. brings growth and innovation to the community in which the business is
established.
Meanwhile, it contributes to the national economy by increasing the food
value chain in terms of:
1. Agribusiness – includes all establishments producing farm inputs;
2. Farm production – includes all establishments classified within the
agriculture, forestry, fishing and hunting industry;
3. Food processing – includes all establishments classified within the food
manufacturing industries;
4. Packaging – includes all establishments classified within the
packaging, container, and print manufacturing industries;
5. Transportation – includes all establishments classified within the freight
services industries;
6. Wholesale trade – includes all non-retail establishments that resell
products to other establishments for the purpose of contributing to the
nation’s food supply;
7. Food service – includes all eating, drinking, and related establishments;
8. Energy – includes gas and electric utilities, refineries and related
establishments;
9. Finance and insurance – includes all financial services and insurance
carrier establishments;
10. Advertising – includes all advertising services and related
establishments; and
11. Legal and accounting – includes all establishments providing legal,
accounting, and bookkeeping services.

Section I
MARKETING PLAN

1.1 Description of the Product

Puzzle Platter’s menu is comprised of a variety of classic and traditional
Filipino cuisine mixed with a hint of innovation and elegance. It offers dips and
sauces that ranges from the most familiar to one’s taste buds to the strange and
unknown flavors that the entrepreneur discovered on her past experiences. It also
features snacks and desserts craved by individuals of all ages. The menu of the
business is as follows:
A. Rice
a. Plain Rice
 b. Garlic Fried Rice
c. Chaofan
B. Dishes
a. Fried Chicken
b. Chicken Fillet
c. Fish Fillet
d. Steamed Siomai
e. Tapa
f. Hotdog with egg
C. Sauces
a. Teriyaki Sauce
b. Mushroom Gravy
c. Sweet Chili Sauce
D. Pasta
a. Spaghetti
E. Beverages
a. Iced Tea
b. Lemonade
c. Carbonated Drinks (Coke, Royal, and Sprite)
F. Snacks
a. French Fries
b. Nachos
c. Halo-halo
d. Chocolate Sundae
Besides its main attractor, the D.I.Y. Meals, it also has set meals and combo
meals comprised of the company’s bestsellers sold in affordable price ranges.
A. Breakfast Set Meals
a. Hotsilog
b. Tapsilog
c. Siosilog
B. Combo Meals
a. Combo A- chicken/ fish fillet with plain rice
b. Combo B- fried chicken with plain rice
C. D.I.Y. Meals
a. The D.I.Y Meals is comprised of a main dish from the selection of
chicken fillet, fish fillet or fried chicken added with any rice or pasta
and sauce of the costumer’s choosing.
Each dish is enveloped with the familiar taste of Filipino comfort, but at the
same time it has a twist of foreign spices. Rest assured that each dish has
undergone several processes, tasting and development to ensure its quality and
great taste.
1.2 Comparison of the Product with Its Competitors
There is no doubt that the municipality of Bauan houses a lot of competitors
in terms of food services, however, Puzzle Platter sets itself apart from these
competitors through its distinguished menu, ambiance of comfortability, great taste
and high quality, and unique promotional technique. Unlike other restaurants or
fast food chains which offers combo meals with fixed rice and toppings, Puzzle
Platter gives freedom to its market to customize their own meal of choosing. This
strategy encourages customers to try out different toppings and sauces to satisfy
their palate and also triggers their creativity and imagination in combining different
dishes. It also gives way for customers to come back over and over again to try
out several combinations and flavors. Furthermore, this technique lessens the
possibility of the customers being tired of the taste and flavors that the business
offers.

1.3 Location
Puzzle Platter set to be built in the land owned by the entrepreneur which
is located at La Correa St., Bauan, Batangas with a total land area of 469 square
meters.
1.4 Market Area
Since Platter will be located near the Boomtown Subdivision, Bauan
Technical High School, Sta. Teresa College, Bauan Plaza and Immaculate
Conception Parish, its expected market area are the students, residents near the
vicinity and individuals of all ages who are food lovers and has an appetite for
savory and great tasting flavors. However, the entrepreneur is not limiting its
customers to only the residents of Bauan, it is also open to all individuals who want
to taste the food that the company will offer.
Shown in the chart are the percentages of each expected customer.

Estimated Market Area Percentages

Students 10%
10%
Residents of Bauan,
Batangas 45%
Church-goers

Others 35%

1.5 Main Customers

Based on the estimated market area of the entrepreneur, the main customer
of the business would be the students from Bauan Technical High School and
students of Sta. Teresa College. It is then followed by the residents of Bauan in
rank. These two classification of customers will be considered as the main
patronage of the product and company.

1.6 Total Demand

The entrepreneur estimated that within a day, Puzzle Platter will be able to
serve a total of two hundred ninety-five meals and drinks each (295) and a total of
fourteen thousand four hundred eighty-five (14, 485) servings a year, one hundred
ninety snacks (190) with a total of sixty eight thousand four hundred (68, 400)
servings per year and fifty servings of pasta (50) per day with a total of eighteen
thousand (18, 000) per year. These servings are divided accordingly and
summarized in the table.
 Meals Servings/day Servings/year
DIY MEAL 1 (Chicken filet +
30 10800
rice/pasta + sauce)
DIY MEAL 2 (Fish filet +
30 10800
rice/pasta + sauce)
DIY MEAL 3 (Fried chicken +
25 9000
rice/pasta + sauce)
Hotsilog 30 10800

Tapsilog 30 10800

Siosilog 30 10800
COMBO MEAL 1 (chicken
60 21600
fillet + plain rice)
COMBO MEAL 2 (chicken joy
60 21600
+ plain rice)

Types of Name of
Size of Cups Servings/day Servings/year
Drinks Drinks
Small 40 14400
Lemonade Medium 15 5400
Large 9 3240
Juices
Small 40 14400
Iced Tea Medium 10 3600
Large 9 3240
Small 35 12600
Coke Medium 19 6840
Large 5 1800
Small 25 9000
Carbonated
Sprite Medium 25 9000
Drinks
Large 5 1800
Small 48 17280
Royal Medium 10 3600
Large 5 1800

Snacks Servings/day Servings/year

French Fries 70 25200

Nachos 50 18000
 Halo-halo 30 10800

Chocolate Sundae 40 14400

Pasta Servings/day Servings/year

Spaghetti 50 18000

1.7 Market Share

To calculate Puzzle Platter's market share in the vicinity of Bauan, the
entrepreneur first determined a period she’d wanted to examine. Next, she
calculated the company's expected total sales over that period. Then, find out the
total sales of the company's industry in the vicinity of Bauan. This pertains to the
estimated total sales of its competitors in the municipality. Finally, she divide the
company's total revenues by its industry's total sales.
The entrepreneur estimated that within a day Puzzle Platter is expected to
earn a total amount of Php 17, 850.00 and in over a year its total sales should
amount to Php 6,426, 000.00. Its competitor’s total sales within a year was
tabulated accordingly. These data were gathered from the research that the
entrepreneur has done.

Name of Establishment Income per Year (Php)

McDonalds Php 20,000,000.00
Jollibee Php 20,000,000.00
Mang Inasal Php 9,000,000.00
Chowking Php 9,000,000.00
Greenwich Php 9,000,000.00
Wind’s Frappe Coffee Corner Php 600,000.00
Total Php 9, 874, 440.00

The total expected sales of Puzzle Platter is then divided to the total
estimated sales of its competitors and multiplied to 100% to get the market share
of the business within the vicinity. The results were summarized into a chart.
 Estimated Market Share
9,874,440.00 ,
13%

600,000.00, 1%

McDonalds
Jollibee 20,000,000.00,
Mang Inasal 9,000,000.00, 26%
12%
Chowking
Greenwhich 9,000,000.00,
11% 20,000,000.00,
Wind's Frappe Coffee Corner
26%
Puzzle Platter

9,000,000.00,
11%

Based on the computed results, Puzzle Platter has an expected total market
share of 13% every year. However, this is still subjected to change mainly because
the sales may increase in the duration of five years.

1.8 Selling Prices

The owner will provide customers high quality food meals and services at
great value for money. The menu of the business is as follows:
D.I.Y. Meals Price
D.I.Y. Meal 1 (Chicken Fillet, rice/pasta and sauce) Php 55.00
D.I.Y. Meal 2 (Fish Fillet, rice/pasta and sauce) Php 55.00
D.I.Y. Meal 3 (Fried Chicken, rice/pasta and sauce) Php 55.00

Combo Meals Price

Combo A (Chicken/ Fish Fillet and plain rice) Php 45.00
Combo B (Fried Chicken and plain rice) Php 45.00

Breakfast Set Meals Price

Hotsilog Php 49.00
Tapsilog Php 49.00
Siosilog Php 49.00
 Beverages Price
S M L
Iced Tea Php 15.00 Php 20.00 Php 25.00
Lemonade Php 15.00 Php 20.00 Php 25.00
Coke Php 12.00 Php 17.00 Php 22.00
Sprite Php 12.00 Php 17.00 Php 22.00
Royal Php 12.00 Php 17.00 Php 22.00

Snacks Price
Fries Php 35.00
Nachos Php 35.00
Halo-halo Php 20.00
Chocolate sundae Php 25.00

Pasta Price
Spaghetti Php 49.00

1.9 Sales Forecast

The sales forecasts made by the entrepreneur will enable the company to
make informed business decisions and predict short-term and long-term
performance. These estimations are based on the entrepreneur’s initial researches
on the vicinity and observation of the food industry.

Sales per Day Sales in a Month Sales per year

Php 27,429.00 Php 822,870.00 Php 9,874,440.00

In the years to come, Puzzle Platter is expected to increase its total sales.
The entrepreneur also estimated that there will be an increase in the company’s
operational proficiency, guest satisfaction, store level profitability, and number of
patronage. Besides its daily sales, Puzzle Platter is also expected to earn from its
bulk deliveries. Furthermore, the entrepreneur aims to gather a wide range of
connections that will be used to increase the marketing of the company. If the
company continues to increase its sales in the years to come, the owner is also
open in expanding and opening another branch. Puzzle Platter will not remain the
same through the years but it will innovate something new that is as of high quality
with align to the same or even surpass the given standards. It will embrace change
for the success of the business and more importantly to gain more profit.
1.10 Promotional Measures
The entrepreneur is aware that getting customers and increasing its
patronage is the initial and most essential step in making its mark in the food
industry. By using effective promotion strategies will also help to transform new
customers into regular customers. As part of the promotional strategies of the
company, Puzzle Platter incorporated discounts, freebies, combo and set meals,
and delivery services. Its description are as follows:
PWD and Senior Citizen Discounts. As part of abiding the law, Puzzle
Platter would give a 20% discount to Senior Citizens and Persons with Disabilities
(PWD). This discount shall be recognized given that the individuals present have
all the requirements needed. The discount given to these persons would be
deducted from the mark-up of other meals.
Birthday Freebies. As part of the strategy of Puzzle Platter to gain
patronage from its customers, a budget of Php 800.00 would be allotted to free
sundaes for individuals celebrating their birthday while on a dine-in setting.
Combo Meals. Besides the breakfast set meals and the DIY Meals, Puzzle
Platter would also serve a full meal with a lower price. The restaurant introduces
the Combo A meal which is comprised with chicken fillet or fish fillet with plain rice
that costs Php 45.00. On the other hand, Combo B is comprised of a fried chicken
and plain rice that costs Php 45.00.
Package Deals and Delivery Services. Puzzle Platter offers delivery
services for birthday, corporate events and children's party. It will offer bulk
deliveries to certain events to cater the needs of its customers and provide them
with great tasting food. These deliveries range from small to big events with a
reasonable price. These package deals are as follows:
Package A (Good for 50 Persons)
Price Meal
 Combo B
 Chicken Joy
 Plain Rice
Php 6,900.00  Spaghetti
 Chocolate Sundae
 Small Carbonated Drink (Coke,
Sprite, Royal)
 Package B (Good for 75 Persons)
Price Meal
 Combo B
 Chicken Joy
 Plain Rice
 Spaghetti
Php 13,100.00
 Chocolate Sundae
 Nachos
 Small Carbonated Drink (Coke,
Sprite, Royal)

Package C (Good for 100 Persons)

Price Meal
 Combo B
 Chicken Joy
 Plain Rice
 Spaghetti
Php 21,200.00  French Fries
 Chocolate Sundae
 Nachos
 Small Carbonated Drink (Coke,
Sprite, Royal)

1.11 Marketing Strategy

In creating a business and making a name in the food service industry, the
entrepreneur is well aware that a marketing strategy is an essential part of the
process. The strategy of a restaurant contains the company’s value proposition,
key marketing messages, information on the target customer and other high-level
elements. The following are the marketing strategies that the entrepreneur has
come up with to increase the business’ sales and patronage:
Gigs. As part of the company’s strategy to raise its sales and attention from
customers, the entrepreneur plans to hire a vocalist and guitarist to perform live
and provide entertainment to the customers. The gigs will be scheduled every
Friday nights for two hours.
Fliers. The entrepreneur will hire a marketing team who would be
responsible in designing, printing and disseminating these pliers. The fliers with
valuable information about the restaurant, including the address, telephone
number, meals and combo.
Puzzle Platter Tarpaulin. Tarpaulins will be another product of the hired
marketing team. These posters will be placed in different parts of the vicinity and
other nearby municipalities for the business to gain more interest and attention.
 Advertising Posters. The advertising posters will be used to attract
customers. This posters will be put in the places where people mostly go. The
marketing team will distribute these posters for potential customers to see.
Social Media Pages and Website. Theses social media platforms would
be accessed by the hired marketing team and the entrepreneur itself. Here updates
about the business, advertisement photos and videos, events and the business
menus will be posted. This aims to keep the customers updated in the business
and to help the business gain attention and customers online.

1.12 Marketing Budget

The marketing budget of Puzzle Platter is 2% from the estimated total sales
per month which is equal to Php 10,710.00 per month with a total of Php
128,520.00 per year. This budget is dived into several categories:
Marketing Expense Function Budget
Gigs Guitarist and Vocalist Php 4000.00
Fliers Printing Php 710.00
Puzzle Platter Signage Signage Post Php 1700.00
Chocolate Sundae for Birthday
Birthday Freebies Php 800.00
Celebrant
Content Manager
Marketing Team Freelance Graphic Artist Php 3500.00
Employees
 Section 2
PRODUCTION PLAN

2.1 Production Process

The production process of Puzzle Platter is comprised of several processes
that would turn its inputs (raw materials e.g. ingredients) into finished outputs.
However, these processes are not limited to the kitchen, but several processes
also occur outside of it. For instance, the process of ordering and claiming the food
ordered. These processes involved in cooking the food are summarized in the
chart below:

Input

Output
Process
-Delivery of goods
and raw materials -DIY Meals
-Cooking of -Breakfast Set Meals
ingredients into
-Preparation of raw -Combo Meals
sauces, dishes, rice,
ingredients and pastas and snacks -Snacks
produce products
-Food services

Puzzle Platter is a part of a food service industry that serves dishes namely;
tapa, hotdog with egg, fish fillet and chicken fillet and fried chicken with sauces like
red wine reduction, teriyaki sauce, sweet chili and gravy sauce. It also serves
spaghetti. Its rice choices include plain rice, fried rice and Chaofan rice. It serves
iced tea, lemonade, coke, sprite and royal. Their snacks include fries, nachos,
chocolate sundae and halo-halo.
 Before producing their finish product, the raw materials (ingredients)
undergo several processes. First, the preparation of ingredients. The suppliers will
deliver their products on our restaurant with specified date permitted by the
restaurant manager when there is a shortage of the restaurant’s supplies. An
assigned worker will also buy some of the ingredients that are not catered by the
suppliers at the supermarket near the restaurant. Second, the cooking of the meals
and sauces. And lastly, serving the right amount of food and sauces to the
customers for the right price.

This graph shows the production within the whole restaurant. The
entrepreneur is tasked to make every employee and customer satisfied. To
achieve a great customer satisfaction the outputs served by the business should
receive the standards set by the customers. Meanwhile, to achieve a high
employee satisfaction, the entrepreneur should have a good relationship with
them, give incentives and encourage them.

2.2 Fixed Capital

As by its definition, a fixed capital has a permanent existence in the business to
meet its long-term needs. It is part of the total capital in a business. Puzzle Platter’s
fixed capital includes the following:
Fixed Capital Amount Quantity Total Amount
1. Land Php 1,641,500.00 1 (469 sqm) Php 1,641,500.00
2. Infrastructure Php 1, 500,000.00 1 Php 4, 000,000.00
3. Delivery Motor Php 30,000.00 1 Php 30,000.00
4. Equipment and
machineries
 Stainless
Php 5,999.00 3 Php 17,997.00
Deep Fryer
 Rice Cooker
Php 5,400.00 2 Php 10,800.00
(50 cups)
 Freezer Php 16,750.00 3 Php 50,250.00
 Electric Stove Php 450.00 2 Php 900.00
 Cookware Set
Php 1,399.00 3 Php 4, 197.00
(13 pcs/set)
 Cooking
Utensils (6 Php 269.00 3 Php 807.00
pcs/set)
 Fork and
Spoon (24 Php 639.00 5 Php 3,195.00
pairs)
 Kitchen
Knives (8 Php 368.00 2 Php 736.00
pcs/set)
 Chopping
Php 549.75 3 Php 1,649.25
Board
 Measuring
Cups and Php 334.00 1 Php 334.00
Spoons
 Kitchen Sink Php 4,500.00 2 Php 9,000.00
 Cashier
Php 14,099.00 1 Php 14,099.00
Machine
 Fire
Php 2,700.00 2 Php 5,400.00
Extinguisher
 Tongs Php 199.00 10 Php 1,990.00
 Tables Php 2,499.50 20 Php 49,990.00
 Chairs (4
Php 2,499.50 20 Php 49,990.00
pcs/set)
 Plastic Plates
Php 499.00 10 Php 4,990.00
set (12 pcs)
 Dip Container
Php 158.00 10 Php 1,580.00
set (12 pcs)
 Spoon and
Php 8,800.00 1 Php 8,800.00
Fork Sterilizer
 Steamer Php 2,099.75 1 Php 2,099.75
 Strainer Php 278.00 2 Php 556.00
 Drinking Glass
Php 250.00 50 Php 12,500.00
set (3 pcs/set)
 Ice Crusher
Php 1,299.00 1 Php 1,299.00
Machine
  Soft Ice
Cream Php 120,000 1 Php 120,000.00
Machine
 Halo-Halo
Plastic Cups Php 348.00 11 Php 3,828.00
set (3 pcs/set)
 Samsung
Centralized Air Php 21,900.00 4 Php 87,600.00
conditioner
 Smoke
Detector set Php 1,461.00 1 Php 1,461.00
(10 pcs)
 Exhaust Fan Php 1,199.75 4 Php 4,799.00
 CCTV Camera Php 12, 800.00 3 Php 38,400.00
Total Php 6,180,747.00

2.3 Life of Fixed Capital

. All the machineries that will be used in the restaurant is ensured to give the
customers the best treatment that they deserve. Both the restaurant and the
machineries are good enough to last for more than five years with proper handling
and caring of the materials and machineries by our staffs. The entrepreneur cannot
say the exact number of years an equipment will last because it depends upon the
situation and how an individual use and maintains the equipment. The table below
shows the expected useful life of the fixed capitals.
Fixed Capital Useful Life (Years)
1. Land -----------
2. Infrastructure 50-60
3. Delivery Motor 15-20
4. Equipment and machineries
 Stainless Deep Fryer 10-15
 Rice Cooker 6-10
 Freezer 10-20
 Microwave Oven 10-15
 Stove 6-10
 Cookware Set (13 pc) 8-10
 Cooking Utensils (6 pc) 7-10
 Fork and Spoon 10-100
 Kitchen Knives (8 pc) 6-10
 Chopping Board 6-10
 Measuring Cups and Spoons 7-10
 Kitchen Sink 20-50
 Cashier Machine 8-10
  Fire Extinguisher 7-10
 Tongs 10-15
 Tables 10-20
 Chairs 10-20
 Plastic Plates 10-20
 Dip Container 10-20
 Spoon and Fork Sterilizer 6-10
 Steamer 8-10
 Strainer 9-10
 Drinking Glass 15-20
 Ice Crusher Machine 10-15
 Soft Ice Cream Machine 9-10
 Halo-Halo Plastic Cups 10-20
 Samsung Centralized Air
12-15
conditioner
 Smoke Detector (10 pcs) 10
 Exhaust Fan 10
 CCTV Cameras 20-25

2.4 Maintenance and Repairs

Assigned staffs will be maintaining the cleanliness of the restaurant and the
machineries. Through maintaining the good state of the establishment, equipment
and machines, the whole staff could provide optimal service to customers. If ever
there will be damage to the machineries, spare parts and repair services are
available in the locality of Bauan. The entrepreneur made sure that the equipment
utilized in the restaurant are working properly.
The restaurant also has a contact to repair services incase its equipment
and machineries have broken in the middle of the staff’s work. In case of broken
equipment, they can call and text Mr. Gilbert Reyes of GR Electronics with his
contact number 09184411779 for assistance and repairs. The repair shop is
located along Sta. Cruz St., Poblacion IV, Bauan, Batangas near the Lucky
Charms.

2.5 Sources of Equipment

Puzzle Platter bought its equipment and machineries from its supplier
IBCOM Kitchen Equipment (Manila) Inc. located at Brgy. San Jose, 2188 F.B.
Harrison St, Pasay, Metro Manila, Philippines, Pasay, 1300 Metro. This supplier
was able to provide the needs of the entrepreneur and gave discounts from the
orders made. The machineries and equipment were delivered to Puzzle Platter
before its operational date without a hitch.
2.6 Planned Capacity
In total, Puzzle Platter will have twenty (20) employees with their own shifts.
Eight cooks will be responsible in handling the output of the business; four cooks
in the 7 am to 2 pm shift and another four cooks in the 2 pm to 9 pm shift. For an
entire day, two cooks will be responsible in cooking the pastas and sauces while
the other eighteen will handle all the meals, snacks and beverages which will be
sold by the business.

2.7 Future Capacity

Capacity planning has seen an increased emphasis due to the financial
benefits of the efficient use of capacity plans within material requirements and
planning systems. Insufficient capacity can quickly lead to deteriorating delivery
performance, unnecessarily increase work-in-process, and frustrate sales
personnel and those in manufacturing. However, excess capacity can be costly
and unnecessary. Thus, the inability to properly manage capacity can be a barrier
to the achievement of maximum firm performance.
In relation to this, the entrepreneur efficiently managed the capacity
of goods to be sold by preparing or cooking those products per batch and not all
at once. Moreover, the manufacture of goods would be stopped once it’s nearly
closing time. However, the excess products would be considered as spoilage by
the entrepreneur.

2.8 Terms and Conditions of Purchase of Equipment

The contract of purchase between Puzzle Platter and IBCOM Kitchen
Equipment (Manila) Inc. is stated below.
These terms and conditions are applicable to any and all equipment
purchases by Puzzle Platter.

1. All other offers are rejected.

All of the seller’s previous offers are hereby rejected by buyer, including
seller’s quotation that may have been previously provided, with the exception of
any performance guarantees that regarding the equipment that have been agreed
to by the parties and seller’s description of the equipment in its quotation or offer.
Such performance guarantees and seller’s equipment descriptions are hereby
incorporated by reference. No other proposal, purchase order, invoice, order
confirmation, acceptance, quote, nor any electronic click-wrap, terms of use or
similar online consent or acceptance language accompanying or set forth by Seller
associated with any equipment purchase, shall be deemed to amend the terms
hereof and any such contradictory or additional terms shall be ineffective. Seller’s
acceptance of any portion of buyer’s payment for the equipment shall constitute
acceptance of the terms herein by seller.

2. Purchase
Subject to the Terms, the seller agrees to sell, transfer, convey and assign
to the buyer the equipment on the terms set forth in the contract.
3. Prices
Purchase price of the equipment shall be as specified in the Puzzle Platter,
to be paid as set forth in the contract. Unless explicitly stated, the purchase price
is inclusive of all taxes, charges, installation and other fees and expenses.
4. Title
Seller warrants that it can convey to buyer good and marketable fee title to
the equipment and that such equipment is not subject to any liens, levies or any
encumbrances whatsoever. Seller has full authority to transfer ownership of the
equipment to buyer. Seller will provide the buyer with all documentation, reports,
drawings or instruction manuals in its possession or that are available for the
equipment.
5. Acceptance
Payment for the equipment shall not constitute an acceptance. Buyer shall
have the opportunity to inspect the equipment, and the equipment shall comply
with and completely pass the Performance Guarantee before the equipment is
deemed accepted by buyer, as determined solely by buyer. In the event the
equipment fails to conform to the warranties and representations contained in this
agreement, Seller shall promptly return all payment to buyer.
6. Terms of Payment
Buyer shall make full payment of the purchase price in the time frame
specified in the Precision Press Purchase Order, subject to any applicable
discounts for late delivery or breach of warranty as set forth below.
7. Delivery Date
Time is of the essence as to any delivery or other dates set forth in the
contract. Seller shall deliver and, as applicable, install, the equipment no later than
the date set forth in the contract. Buyer may, without limiting its remedies
hereunder, terminate any order and reject the equipment if seller fails to make
timely delivery and installation of the equipment, and seller shall refund any
payments made for the equipment. In addition, in the event that seller fails to
deliver the equipment within fifteen (15) days of the delivery date but buyer accepts
delivery, buyer shall deduct ten percent (10%) of the total purchase price of the
equipment. In the event that seller fails to deliver the equipment within thirty (30)
days of the delivery date, buyer shall deduct an additional five percent (5%) of the
total price of the equipment. Subsequent additional thirty (30) day delays will result
in additional five percent (5%) deductions in the purchase price by buyer.
8. Shipment/Title/Risk of Loss
Seller shall be solely responsible for loading, unloading, freight and
insurance costs and for the prompt shipment of the equipment from the facility
where the Equipment is located, to the location designated by the buyer. Title to,
and risk of loss of the equipment, shall remain with the seller until installation is
completed and acceptance of the equipment by seller.
9. Installation
Seller agrees that it shall be solely responsible for all installation costs of
the equipment. Seller has the sole responsibility to insure that such assembly and
installation is made in compliance with all applicable state and local laws, codes,
regulations, and standards.
10. Warranties
Seller warrants and represents for a period of thirty-six (36) months
following delivery of the equipment, the Equipment: 1) complies with all applicable
federal, state or local laws, rules and regulations and standards, including, without
limitation, a warranty that all products produced using the Equipment shall comply;
2) shall perform strictly in accordance with the requirements of the Contract,
including the description of the Equipment set forth by Seller; 3) shall conform to
the specifications and descriptions in Seller’s most recent quotation or other
documentation; 4) shall not require excessive maintenance or cause downtime; 5)
shall be free from defects in material, workmanship, and design; 6) shall
merchantable and fit for the purpose for which similar Equipment is sold; 7) shall
be safe and comply, as applicable, with OSHA and other safety requirements; 8)
shall comply with and completely pass any other performance guarantees agreed
to by the parties; and 9) not infringe the intellectual property rights of third parties,
including but not limited to third-party patents, copyrights, trademarks, trade
secrets. Without limitation of any rights which Buyer may have at law by reason of
any breach of warranty, Equipment provided by Seller in breach of these
warranties may at any time within thirty-six (36) months after delivery be returned
at Seller's expense and Seller shall fully refund the purchase price of the
Equipment. In addition, Seller shall, at Buyer’s sole option and discretion, require
the Seller to: (i) repair or replace the Equipment at no cost to Buyer; (ii) remove
the Equipment at Seller’s expense and refund to Buyer all payments made, without
interest; (iii) refund to Buyer all payments made and continue to allow Buyer to use
the Equipment without charge until Buyer installs replacement Equipment and that
replacement press is fully operational; or (iv) discount the purchase price of the
Equipment to a price mutually agreed upon by Buyer and Seller.
11. Patent Indemnity
Seller agrees to indemnify, hold harmless and defend Buyer from and
against any and all suits, claims, damages, costs, and attorney's fees arising out
of or in connection with any infringement or claimed infringement of any United
States patent, trademark, copyright or other proprietary right of any third party
arising out of or related to the manufacture, use or sale of the Equipment or any
other materials furnished under this Order. In case said Equipment or material is
alleged to infringe, or otherwise held to constitute infringement and the use thereof
is enjoined, Seller shall, at its own expense, and at Buyer’s election, either procure
for Buyer the right to continue using said equipment or material, or at the option of
Buyer either replace same with equally efficient non-infringing equipment or
material, or modify it without impairing its efficiency so it becomes non-infringing,
or remove said equipment or material and refund the purchase price and the
transportation and installation costs thereof.
12. Indemnity/Insurance
Seller shall defend, indemnify and hold harmless Buyer from any claims,
suits, judgments, fees and costs based on or arising out of the Seller’s Equipment,
installation, services, breach of any representation, warranty, covenant,
agreement or obligation under this Agreement and/or the resale or use of the
Equipment purchased hereunder, including, without limitation, any and all costs,
losses or liability arising out of or related to a breach by Seller of any of the terms
and conditions of these Terms.
13. Compliance with the Law
Seller, in the performance of this Precision Press Purchase Order, shall
comply with the provisions of the Fair Labor Standards Act, as amended, as well
as the Regulations and Orders of the Department of Labor issued thereunder,
Executive Order No. 11246 as amended, 29 CFR 470, 41 CFR 60-1, 60-250, 60-
741, the provisions of the Occupational Safety and Health Act of 1970, and all
other applicable Federal, state, and local laws, regulations, rules and ordinances,
including but not limited to the those dealing with the protection of the environment.
14. Termination and Limitation of Liability
Buyer, by written notice, may terminate this contract, in whole or in part at
any time before delivery of the Equipment with no liability to Seller. In the event
this contract is terminated as a result of Seller's default, the Seller shall be liable
for all damages allowed in law or equity, including the excess cost of procuring
similar Equipment. If this is terminated for the convenience of Buyer, Seller will be
compensated to the extent that work has been performed by Buyer; provided, that
Buyer shall have the obligation to mitigate any claim to out of pocket losses. Other
than to this extent, Buyer shall not be liable to Seller for any damages on account
of its failure to accept all of the items ordered, provided, however, that Buyer may
terminate this anytime with absolutely no liability to Seller, and a complete refund
of the purchase price if the Equipment fails to comply with and completely pass
any performance guarantees agreed to by the parties. Upon failure of any
applicable performance guarantee, Seller shall refund all payments made by Buyer
for the equipment within five (5) business days.
To the maximum extent permitted by applicable law, in no event shall buyer
and its affiliates be liable for any special, incidental, indirect, or consequential
damages whatsoever (including, but not limited to, damages for loss of profits, loss
of confidential or other information, business interruption, personal injury, loss of
privacy, failure to meet any duty (including of good faith or of reasonable care),
negligence, and any other pecuniary or other loss whatsoever) arising out of or in
any way related to the performance of this agreement even if buyer has been
advised of the possibility of such damages. Buyer’s liability for any damages
hereunder is limited to the purchase price of the equipment set forth on the
purchase order.
15. Confidentiality/Trade Secrets
All specifications, data and other information furnished by Buyer, or its
agents, to Seller in connection with this order remain the exclusive intellectual
property of Buyer and shall be treated by the Seller as proprietary and shall not be
disclosed or used, outside the limitation of this order, without prior written approval
of the Buyer. In addition, the purchase of the Seller's product does not authorize
the Seller to use the name of or make reference to Buyer for any purpose in any
releases for public or private dissemination, nor shall the Seller divulge or use in
any advertisement or publication any specifications, data, or other information
pertaining to or relating to this usage without prior written approval of the Buyer.
Prior to installation of the Equipment by Seller, all Seller’s employees, agents or
contractors performing such installation must sign Buyer’s confidentiality
agreement.
16. Miscellaneous
Each provision of this order and contract is severable and in the event that
any one or more thereof is contrary to any applicable law or is declared invalid, the
remainder of this agreement shall nevertheless remain in full force and effect and
shall be deemed modified to confirm to any such law or laws. This order end
contract constitutes the entire and exclusive agreement between the parties hereto
with respect to the Equipment sold hereby and no modification or change in or
waiver of any of the terms and conditions thereof shall be valid unless made in
writing and executed by the parties hereto.
All provisions of this order and contract shall apply, insure to the benefit or,
and be binding upon, the parties hereto and their respective heirs, executors,
administrator's, Successors, or assigns.
In all cases, this contract will be construed and interpreted in accordance
with the laws of the state of Minnesota without regard to the law of conflicts. The
parties specifically agree that any court actions brought pursuant to this contract
whether for breach on enforcement shall only be filed in the local court system.
17. Default
In case of default on this order and contract, the prevailing party will be
reimbursed for all reasonable costs and attorney fees incurred by the prevailing
party in any action to enforce the prevailing party’s rights pursuant to this
Agreement.

2.9 Factory Location and Layout

Puzzle Platter will be located at La Correa St., Bauan, Batangas with a total
land area of 469 square meters and it is solely available for the development of the
restaurant. Since all the preparations for the outputs or the products are done
within the vicinity of the restaurant, it will also serve as the factory of the
establishment. The exterior and interior design of the business is located below.
2.10 Raw Materials
The raw materials of Puzzle Platter are comprised of the ingredients,
produce, dairy products, fresh products and poultry and farm products. The raw
materials of Puzzle Platter are as follows:
 Rice  Fresh Lemons  Spaghetti
 Meat  Iced Tea Sauce
 Fish Powder  Milk
 Chicken  Ice  Butter
 Siomai  Pasta  Garlic
 Eggs  Vegetable oil  Salt
 Hotdogs  Pepper
  Nachos  Ice cream  Flour
 Potatoes  Halo-halo  Carbonated
 Gelatin toppings Drinks

2.11 Cost of Raw Materials

The prices of the raw materials summarized in the table are the agreed
prices between the entrepreneur and the supplier. The estimated quantity is
expected to last for a week servings.
Name of Raw Total Amount
Price (Php) Quantity
Material (Php)
Chicken Fillet (1kg) 300.00 45 13,500.00
Fish Fillet (1kg) 350.00 45 15,750.00
Chicken Legs (1kg) 400.00 45 18,000.00
Tapa (1kg) 300.00 30 9,000.00
Eggs (2 dozen) 110.00 5 550.00
Siomai (40 pcs/pack) 200.00 20 4,000.00
Pasta (1kg) 150.00 15 2,250.00
Rice (25kg/sack) 700.00 7 4,900.00
Ground Meat (1kg) 150.00 3 450.00
Spaghetti Sauce
120.00 10 1,200.00
(1kg)
Cheese (250g) 50.00 3 150.00
Hotdog (1kg) 120.00 15 1,800.00
French Fries (1kg) 110.00 30 3,300.00
Nachos (500g) 100.00 10 1,000.00
Milk (1kg) 110.00 15 1,650.00
Ice (1kg) 120.00 20 2,400.00
Chocolate Fudge
200.00 10 2,000.00
(1kg)
Lemons (1kg) 200.00 5 1,000.00
Lemonade powder
80.00 8 640.00
(1kg)
Iced tea powder
80.00 8 640.00
(1kg)
Coke (2 L) 130.00 9 1,170.00
Sprite (2 L) 130.00 9 1,170.00
Royal (2 L) 130.00 9 1,170.00
Flour (1kg) 90.00 7 630.00
Salt (1kg) 60.00 2 120.00
Pepper (1kg) 60.00 1 60.00
Sweet Chili Sauce 40.00 30 1,200.00
Total Php 4,840.00 Total Php 89,700.00
2.12 Raw Materials Availability
The raw materials of Puzzle Platter will be delivered by its supplier every
week in bulk orders. The Millionaires Ingredients Best Choice, Ltd. Co. will serve
as its supplier which is a Food Products Supplier & Manufacturer in Parañaque
City. Puzzle Platter will already be ordering and receive ready to fry goods such as
the tapa, chicken, fillet, fish fillet and fried chicken from the supplier. This decision
was made to decrease the preparation time of the food and to increase the
efficiency of the company. The company has given its recipe to the company so
that the original taste of the dished wouldn’t be compromised. As stated in the
contract, the supplier should be able to deliver the raw materials needed by the
company throughout the whole year. Any breach in this contract may be subjected
to legal matters.

2.13 Labour
The entrepreneur will hire a total of twenty (20) workers who each has their
own shifts. The first ten (10) workers will start at 7am and their work will end at
2pm while the second batch of workers will start at 2pm and end at 9pm. These
workers are expected to work from Mondays to Sundays but are subjected to legal
holidays. The list of employees and their qualifications are as follows:
Bookkeeper. A bookkeeper maintains records of financial transactions by
establishing accounts; posting transactions; ensure legal requirements
compliance.
 Qualifications
o Develops system to account for financial transactions by
establishing a chart of accounts; defining bookkeeping policies and
procedures;
o maintains subsidiary accounts by verifying, allocating, and posting
transactions;
o Balances subsidiary accounts by reconciling entries;
o maintains general ledger by transferring subsidiary account
summaries;
o balances general ledger by preparing a trial balance; reconciling
entries;
o maintains historical records by filing documents;
o prepares financial reports by collecting, analyzing, and summarizing
account information and trends;
o complies with federal, state, and local legal requirements by
studying requirements; enforcing adherence to requirements; filing
reports; advising management on needed actions; and
 o contributes to team effort by accomplishing related results as
needed.
Kitchen Manager. A kitchen manager is responsible for the overall
operations for the back of house and kitchen area of a restaurant. They help in
hiring kitchen staff, purchase food and stock, and make sure everyone is trained
on proper food preparation and kitchen safety techniques. In addition, kitchen
managers ensure that the company’s standards are upheld: the food looks good
and is cooked properly, the proportions are correct, and it is cooked and served
quickly. They also make sure that the kitchen is properly cleaned on a regular
schedule, food is disposed of properly and the kitchen meets all sanitary
standards.
 Qualifications:
o Customer-Service: Kitchen managers might have to interact with
customers. Being friendly and courteous will help keep customers
coming back;
o Attention to Detail: Kitchen managers have to keep their eyes on a
lot of elements: food standards, costs, safety, etc.;
o Leadership: Kitchen managers must be leaders in the back of
house, rallying their team during heavy shifts, resolving conflicts
and getting the job done;
o Management Skills: Kitchen managers not only deal with food, they
also have to deal with costs, pricing, creating work schedules and
more;
o Organizational Skills: Keeping work schedules, shipments,
cleaning schedules and more organized is crucial to the job;
o Problem-Solving Skills: Dealing with employee conflict, irate
customers and wrong stock orders is part of a kitchen manager’s
job. Being able to come up with a solution quickly is a needed skill;
o Speaking Skills: Kitchen managers need to accurately and easily
communicate standards and cooking methods to staff, give orders
and speak with customers clearly; and
o Stamina: Kitchen managers can expect long days around hot
cooking elements, much of it on their feet.
Dishwasher. A kitchen dishwasher should believe in showing up on time for
work, providing other employees with assistance in the kitchen as needed and
following all sanitary and health-related protocols.
 Qualifications:
o Operate the industrial dishwasher;
o wash glassware and other implements by hand when necessary;
o empty and clean all trash receptacles;
o clean iced tea, coffee and milkshake machines daily;
 o rotate dishes to reduce wear and tear on resources; and
o clean dish storage
Cook. A cook completes food preparation duties according to sanitation and
hygiene standards in order to quickly and accurately fill customer requests. This
involves operating all kitchen equipment, cooking restaurant menu items according
to recipe and presenting or packaging food items.
 Qualifications:
o Prepares food;
o high School diploma or GED
o previous food preparation experience
o associate’s degree in culinary arts
o management experience
o experience preparing specific types of food
o knowledge of safety and sanitation regulations
o follow food handling procedures;
o present or package products; and
o train other or new staff.
Server/waiter. A waiter/waitress responsibilities include greeting and serving
customers, providing detailed information on menus, multi-tasking various front-of-
the-house duties and collecting the bill.
 Qualifications:
o Proven work experience as a Waiter or Waitress’
o hands-on experience with cash register and ordering information
system (e.g. Revel POS or Toast POS);
o basic math skills;
o attentiveness and patience for customers;
o excellent presentation skills;
o strong organizational and multitasking skills, with the ability to
perform well in a fast-paced environment;
o active listening and effective communication skills;
o team spirit;
o flexibility to work in shifts; and
o high school diploma; food safety training is a plus.
Cashier. Cashiers are personable employees who collect payments from
customers in a fast paced working environment.
 Qualifications:
o Counted money in cash drawer at the beginning and end of work
shift;
o selected food items from serving or storage areas and placed them
in dishes, or serving trays, or in take-out bags;
 o courteously greeted customers and assisted with purchases;
o operated cash register, received and dispensed correct change to
customers;
o quickly and accurately processed meal orders while developing
rapport with customers; and
o resolved customer needs using professionalism and sensitivity.
Deliveryman. A person who is assigned the task of delivering food items
from a food joint to the address of a person who has placed a home delivery order
is known as a food deliver man. A food deliver man is responsible for making a
note of the addresses to which the food items have to be delivered and thereby
making the delivery of the respective orders.
 Qualifications:
o Math: Pizza delivery drivers will need to make change for people.
Basic addition and subtraction skills are needed;
o Customer-Service: Pizza delivery drivers need to be friendly, speak
clearly and understand the needs of their customers;
o Hand-Eye Coordination: Pizza delivery drivers have to operate a
car, and might need to look for addresses at the same time;
o Patience: Heavy traffic, wrong addresses, impatient customers and
the occasional mean dog are part of the job. Patience is necessary;
and
o Good Vision: Pizza delivery drivers need to be able to see
addresses on buildings, and good vision will be necessary if they
are badly lit or small.

2.14 Cost of Labour

The salaries of the employees of Puzzle Platter are summarized in the table
below. These wages was computed from the basic minimum wage an employee
should receive monthly. Each employee would be paid two times a month (every
15 days).
Position Salary per month (Php)
Freelance Bookkeeper 8,000.00
Kitchen Manager 16,000.00
Cashier 6,000.00
Server/ Waiter 8,000.00
Cook 9,000.00
Deliveryman 5,000.00
Dishwasher 5,000.00
2.15 Labour Availability
The employees of Puzzle Platter will be able throughout the year unless
certain circumstance such as family emergencies and health issues arise.
However, employees that would issue an absence will immediately be substituted
by another available and willing employee. These employees are also entitled to
public holidays, national holidays or legal holidays that are generally established
by law and is usually a non-working day during the year, workers will have their
time off or day off. The effect on the production where the employee does not work
on a public holiday (where the day falls on what would otherwise have been a
normal working day), the employee remains entitled to payment for that day. In
essence, an employer may not deduct a day’s wages from an employee’s
remuneration merely because the employee did not work as a result of the day
being a public holiday. When the employee works on a public holiday (and that day
would have been a normal working day), the employee is typically entitled to
double normal wage for that day. The company is thus faced with a situation where
it either forfeits the productivity of the employee for that day (and pays normal wage
for the public holiday) or receives the benefit of the employee’s service, but pays
double for it.

2.16 Labour Productivity

Puzzle Platter aims to establish a good relationship between the
entrepreneur and the employees. Through this bond, the entrepreneur may
encourage each individual to perform better thus increasing the sales and
patronage of the customers. Besides a good relationship, the entrepreneur is also
willing to give incentives, bonuses and awards to worthy and hard-working
employees.

2.17 Factory Overhead Expenses

Puzzle Platter has an allocated budget of Php 10,000.00 for the monthly
factory overhead expenses. The budget will be divided for cleaning equipment and
the LPG of the business. Since the establishment doesn’t require a factory for its
goods, other expenses were dissolved and excluded from the given budget.

2.18 Production Cost

Puzzle Platter’s production cost is comprised of its utilities expenses,
marketing expenses, factory overhead expenses, raw materials expenses and
salaries expenses. These expenditures directly tied to the generation of revenue
for the company.
 Monthly Production Cost
Name of Expenses (Monthly) Total Amount (Php)
Salaries Expense Php 84,000.00
Cost of Raw Materials Php 358, 800.00
Factory Overhead Expense Php 10,000.00
Utilities Expense Php 7,000.00
Total Php 459, 800.00
 Section 3
ORGANIZATION AND MANAGEMENT PLAN

3.1 Form of Business

Sole proprietorship is defined as a type of enterprise that is owned and run
by one natural person and in which there is no legal distinction between the owner
and the business entity. It uses economic resources or inputs to provide goods
and services. In relation to this, the entrepreneur came up with an idea of having
a restaurant business named “Puzzle Platter” to execute her expertise in her
chosen career. This restaurant business will offer foods and beverages that will
surely be a click to each and every one. A Filipino fast food inspired restaurant will
provide a new trend on its target customers.

3.2 Organizational Structure

OWNER / GENERAL
MANAGER

KITCHEN MANAGER BOOKKEEPER

POSITION STAFF
POSITION STAFF

DISH WASHER SERVER / WAITER

COOK CASHIER

DELIVERY MAN
 This chart illustrates the inclusive portion of the overall organizational
structure of the restaurant business acquired by the entrepreneur. To start with,
the entrepreneur herself will manage the entire business. Under her supervision is
one (1) bookkeeper who will be responsible in the management of financial
transactions by establishing a chart of accounts. She will also hire a kitchen
manager which will facilitate for the overall operations in the kitchen area and make
sure everyone is trained on proper food preparation and kitchen safety techniques.
Also, one (1) server/waiter will be hired to work in full-service within restaurant.
Next, a cashier will be employed for receiving payments and issuance of receipts.
Afterwards, a delivery man will be appointed to transfer goods from areas of
production to personal homes and business. In addition, there will be four (4)
restaurant cooks to be hired to arrange, portion, prepare and garnish foods to
serve it to the waiters. Lastly, hiring a dishwasher will also be needed for cleaning
the kitchen tools and utensils for further usage.
In relation to this, each of the employees; excluding the manager and
bookkeeper will be shifting every 2 o’clock in the afternoon. By all means, this will
summarize the entire flow of the business management.

3.3 Business Experience and Qualifications of the Entrepreneur

As early as her college life, Ms. Andrea Manalo was already engaged in the
reality of life. She worked as a crew in her early years in McDonalds. Later on, she
was promoted as the manager of the said fast food chain. Her sacrifices and hard
work paid off as she graduated as Suma Cumlaude in UP Diliman. Upon
graduating, she was immediately hired in New York and worked for several years.
She then planned toward having her own restaurant and became the reason why
she went back in the Philippines and enrolled in a 2 year TESDA course (Culinary
and Food Management Services) to start up her business. Her business
experience are as follows:
1999-2001. Worked as a crew in McDonalds as a part-time job in college.
2001-2003. Promoted as the branch manager of McDonalds.
2003-2015. Worked at FLIK Family-Then & Now located in Ney York, NY.
2015-2017. Worked as a researcher for FLIK Family-Then & Now about the
Filipino culture and cuisine.
Studied a 2-year food management course at TESDA.
The entrepreneur’s qualifications are the following:
  Summa Cumlaude of UP Diliman Batch 2003 with a degree of BSBA-
Entrepreneurship
 Finished a 2-year food management course at TESDA
 Proactive, results oriented individual that can add value to the operation
while maintaining and managing business processes to ensure efficient
accounting and internal control
 BA/BS in Accounting, Finance or Business Administration
 5+ years business experience in similar position
 Microsoft Excel & Access application development experience helpful
 Powerful communication and presentation skills
 Microsoft Office, Strong Access experience, SAP GL, SAP Payroll
 The individual must possess a demonstrated ability to manage multiple task
& priorities, have strong organizational skills, and produce consistently
accurate work
 Team Player and motivator, detail oriented, forward thinking, creative,
ability to work under strict deadlines and maintain and a consistently stable
work environment

3.4 Pre-Operating Activities

Setting up a business requires several factors that are essentially needed.
One of the major requirements of the Philippine government to fully register a
business in the Philippines is to obtain certain permits. The municipality/city or local
government unit (LGU) having jurisdiction on a company or individual’s principal
place of business issues the permit/license in order to complete the registration
process and enable the individual to start its business in the Philippines.
Here are the basic Requirements for starting a business:
 DTI Form
 Land Title
 Two valid ID cards
 Barangay Certificate of Registration Form/ Barangay Clearance
Certificate
 Mayor’s Business Permit
 BIR Form 1901
 Municipal Environmental Certificate
 Community Tax Certificate
 Sanitary Permit to Operate
Besides the legal documents and permits, the marketing and promotional
activities done before the start of the operating of the production are included in
this section. The promotional measures and marketing strategies, as well as the
marketing budget, of Puzzle Platter was stated in the earlier sections.

3.5 Pre-Operating Expenses

The pre-operating expenses of Puzzle Platter is summarized in the table
below.
PRE-OPERATING EXPENSES
TITLE EXPENSES
1. DTI Form Php 100.00
2. Land Title Php 344.93
3. Two valid ID’s Php 945.00
4. Barangay Certificate of
Registration Form/ Barangay
Php 100.00
Clearance Certificate

5. Mayor’s Business Permit Php 500.00

6. BIR Form 1901 Php 500.00
7. Municipal Environmental
Php 300.00
Certificate
8. Community Tax Certificate Php 60.00
9. Sanitary Permit to Operate Php 31.00
10. Employee’s Uniform Php 10,000.00
TOTAL Php 12,926.93

3.6 Office Equipment

Since the entrepreneur is free to do her office work on her home, the only
office equipment she will need is her own personal laptop and printer.

3.7 Administrative Expenses

Listed below are the administrative expenses or the cost of the office
equipment of the entrepreneur:

TITLE PRICE
Laptop (ASUS Vivo Book Max
Php 14,292.00
X441SA)
Printer (Epson L360) Php 7,585.00
Total Php 21, 877.00
 Section 4
FORECAST OF SALES AND PROFIT
Per Month
The following tables present the forecast of sales and profit of Puzzle
Platter per month.
Accounts Cash
Utilities Expense Php 7,000.00
Salaries Expense Php 84,000.00
Marketing Expense Php 10,710.00
Transportation Expense Php 2,000.00
Cost of Goods Sold Php 358, 800.00
Factory Overhead Expense Php 10,000.00
Total Php 472, 510
Total Sales per Month Php 822,870.00
Total Profit Php 350, 360.00

The table above shows the total expenses of Puzzle Platter within a month
of production and in total it would amount to Php 472, 510.00 while the estimated
total sales would be Php 822, 870.00. When the total expenses is deducted to the
total sales the total profit every month would be Php 350, 360.00
Profits per Year
Year Profit (Php)
First (1st) Year Php 4, 204, 320.00
Second (2nd) Year Php 8, 408, 640.00
Third (3rd) Year Php 12, 612, 960.00
Fourth (4th) Year Php 16, 817, 280.00
Fifth (5th) Year Php 21, 021, 600.00

This table above summarizes the total profit of Puzzle Platter in five years.
Since the business has a capital of Php 6, 690, 000.00 it is set to earn back its
profit by its second year of operation.

A. Utilities Expense
Accounts Cash
Electricity Expense 5,000.00
Water Expense 2,000.00
Total Php 7,000.00
 The table above presents the utilities expense of Puzzle Platter per month.
It includes the electricity expense and water expense.
Moreover, as stated in the table, the electric expense acquired the cash
value of Php 5, 000.00 while the water expense attained the cash value of Php
2000.00. In total, there will be an allotted budget of Php 7, 000.00 for the utilities
of the business.

B. Cost of Goods Sold

i) Meals
Meal Price of Product Servings Per Day Income Per
Day
DIY Meal 1 Php 55.00 30 Php 1,650.00
DIY Meal 2 Php 55.00 30 Php 1,650.00
DIY Meal 3 Php 55.00 25 Php 1,375.00
Hotsilog Php 49.00 30 Php 1,470.00
Tapsilog Php 49.00 30 Php 1,470.00
Siosilog Php 49.00 30 Php 1,470.00
Combo Meal 1 Php 45.00 60 Php 2,700.00
Combo Meal 2 Php 45.00 60 Php 2,700.00
Total Php 14,485.00

The table above presents the meals offered by Puzzle Platter to customers
along with its corresponding price, servings per day and income per day.
The entrepreneur assessed that the best sellers would be the combo meals,
Combo A and Combo B, with 60 servings each day with an equivalent sales of Php
2, 700.00 per day, respectively. It is then followed by the DIY meals. The DIY Meal
1 and 2 will each have an estimated sales of Php 1, 650.00 with 30 servings each
day while DIY Meal 3 will have a total sales of Php 1, 375.00 with 25 servings per
day. Lastly, the set meals. Each set meal will have a total sales of Php 1, 470.00
with each has a serving of 30.
Thus, based on the table, a total of Php 14, 485.00 would be earned daily
by Puzzle Platter with regards to its meals.
Meal Price of Product Servings Per Income Per
Month Month
DIY Meal 1 Php 55.00 900 Php 49,500.00
DIY Meal 2 Php 55.00 900 Php 49,500.00
DIY Meal 3 Php 55.00 750 Php 41,250.00
Hotsilog Php 49.00 900 Php 44,100.00
Tapsilog Php 49.00 900 Php 44,100.00
Siosilog Php 49.00 900 Php 44,100.00
 Combo Meal 1 Php 45.00 1800 Php 81,000.00
Combo Meal 2 Php 45.00 1800 Php 81,000.00
Total Php 434,550.00

On the other hand, the table above presents the meals offered by Puzzle
Platter to customers along with its corresponding price, servings per month and
income per month.
The entrepreneur assessed that within a month, DIY Meal 3 would be able
to serve a total four hundred fifty (750) meals which corresponds to an income of
Php 41, 250.00, while DIY Meal 1 and 2 would equate to nine hundred (900)
servings per month; this is equivalent to an income of Php 49, 500.00 each.
Furthermore, the set meals would be able to serve a total of nine hundred (900)
meals each with an equivalent income of Php 44, 100.00 each. Additionally,
Combo Meals 1 and 2 would be able to serve a total of one thousand eight hundred
(1800) meals which corresponds to an income of Php 81, 000.00 each.
Thus, based on the table, a total of Php 434, 550.00 would be earned by
Puzzle Platter per month with regards to its meals.
ii) Beverages
Beverage Price of Servings Income Per
Beverage
Size Product Per Day Day
Small Php 15.00 40 Php 600.00
Lemonade Medium Php 20.00 15 Php 300.00
Large Php 25.00 9 Php 225.00
Juices
Small Php 15.00 40 Php 600.00
Iced Tea Medium Php 20.00 10 Php 200.00
Large Php 25.00 9 Php 225.00
Small Php 12.00 35 Php 420.00
Coke Medium Php 17.00 19 Php 323.00
Large Php 22.00 5 Php 110.00
Small Php 12.00 25 Php 300.00
Carbonated
Sprite Medium Php 17.00 25 Php 425.00
Drinks
Large Php 22.00 5 Php 110.00
Small Php 12.00 48 Php 576.00
Royal Medium Php 17.00 10 Php 170.00
Large Php 22.00 5 Php 110.00
Total Php 4,694.00

The table above presents the beverages obtainable by customers at Puzzle

Platter. The beverages were further divided into two types such as juices and soft
drinks and have three sizes such as small, medium and large. Along with this, the
price of the products, servings per day and income per day were also presented.
 The entrepreneur assessed that within a day, the Lemonade would be able
to serve more drinks than the Iced Tea. It is stated above that Iced Tea would be
able to produce an income of Php 600.00, Php 200.00 and Php 225.00 (based on
its three sizes: small, medium and large, respectively) with a total of Php 1, 025.00.
On the other hand, Lemonade would be able to yield a total income of Php 600.00,
Php 300.00 and Php 225.00 for each sizes of cups, respectively with a total of Php
1, 125.00 per day.
Meanwhile, it has been estimated that Royal would be able to serve the
most number of drinks than Sprite and Coke. Based on the table, Coke would be
able to produce an income of Php 420.00, Php 323.00 and Php 110.00(based on
its three sizes: small, medium and large, respectively), with a total of Php 853.00.
On the other hand, Royal would have a total sales of Php 576.00, Php 170.00 and
Php 110.00, respectively with a total of Php 856.00 while Sprite will have a total
sales of Php 300.00, Php 425.00 and Php 110.00 with a total amount of Php
835.00.
Thus, based on the table, a total of Php 4,694.00 would be earned by Puzzle
Platter per month with regards to its beverages.
Beverage Price of Servings Income
Beverage
Size Product Per Month Per Month
Php
Small Php 15.00 1200
18,000.00
Php
Lemonade Medium Php 20.00 450
9,000.00
Php
Large Php 25.00 270
6,750.00
Juices
Php
Small Php 15.00 1200
18,000.00
Php
Iced Tea Medium Php 20.00 300
6,000.00
Php
Large Php 25.00 270
6,750.00
Php
Small Php 12.00 1050
12,600.00
Php
Coke Medium Php 17.00 570
9,690.00
Php
Large Php 22.00 150
Carbonated 3,300.00
Drinks Php
Small Php 12.00 750
9,000.00
Php
Sprite Medium Php 17.00 750
12,750.00
Php
Large Php 22.00 150
3,300.00
 Php
Small Php 12.00 1440
17,280.00
Php
Royal Medium Php 17.00 300
5,100.00
Php
Large Php 22.00 150
3,300.00
Php
Total
140,820.00
On the other hand, the table above presents the beverages offered by
Puzzle Platter to its customers. Along with this, the price of the products, servings
per month and income per month were also presented.
Based on the assessment of the entrepreneur, the Lemonade will gather
sales of Php 18,000.00, Php 9,000.00 and Php 6,750.00 with a total sales of Php
33, 750.00 while the Iced Tea has an estimated sales of Php 18,000.00, Php
6,000.00 and Php 6,750.00 with a total sales of Php 30, 750.00.
Meanwhile, the sales of Coke would be Php 12,600.00, Php 9,690.00 and
Php 3,300.00 with a total of Php 25, 590.00 while for Sprite are Php 9,000.00, Php
12,750.00 and Php 3,300.00 with a total of Php 25, 050.00 and for Royal the sales
would be Php 17,280.00, Php 5,100.00 and Php 3,300.00 with a total of Php 25,
680.00
Thus, based on the table, a total of Php 140,820.00 would be earned by
Puzzle Platter per month with regards to its beverages.
iii) Snacks
Snacks Price of Product Servings Per Income Per Day
Day
Fries Php 35.00 70 Php 2,450.00
Nachos Php 35.00 50 Php 1,750.00
Halo-halo Php 20.00 30 Php 600.00
Chocolate
Php 25.00 40 Php 1,000.00
Sundae
Total Php 5,800.00

The table above presents the snacks offered by Puzzle Platter to its
customers. Presented along with it were the price of the products, the servings per
day and the equivalent income per day.
The entrepreneur assessed that within a day, the French fries would be able
to obtain the most number of servings: seventy (70) servings which is equivalent
to an income of Php 2, 450.00. On the other hand, nachos would be able to yield
a total income of Php 1,750.00 from its fifty (50) servings while the halo-halo and
chocolate sundae both would be able to make thirty (30) and forty (40) servings
per day, respectively, which corresponds to an income of Php 600.00 and Php 1,
000.00.
Thus, based on the table, a total of Php 5,800.00 would be earned by Puzzle
Platter per day with regards to its snacks.

Servings Per Income Per

Snacks Price of Product
Month Month
Fries Php 35.00 2100 Php 73,500.00
Nachos Php 35.00 1500 Php 52,500.00
Halo-halo Php 20.00 900 Php 18,000.00
Chocolate
Php 25.00 1200 Php 30,000.00
Sundae
Total Php 174,000.00

The table above presents the snacks offered by Puzzle Platter to its
customers. Presented along with it were the price of the products, the servings per
month and the equivalent income per month.
The entrepreneur assessed that within a month, Fries would be able to
obtain the most number of servings: two thousand one hundred (2100) servings
which is equivalent to an income of Php 73, 500.00. On the other hand, halo-halo
would be able to yield a total income of Php 18, 000.00 from its nine hundred (900)
servings while Nachos would be able to make one thousand five hundred (1500)
servings per month which corresponds to an income of Php 52, 500.00. Lastly,
Chocolate Sundae would be able to produce a total income of P30, 000.00.
Thus, based on the table, a total of Php 174,000.00 would be earned by
Puzzle Platter per month with regards to its snacks.
iv) Pasta
Pasta Price of Product Servings Per Income Per Day
Day
Spaghetti 49 50 Php 2,450.00

The table above presents the pasta offered by Puzzle Platter to its
customers. Presented along with it were the price of the product, the servings per
day and the equivalent income per day.
Based on the table, Spaghetti is the only meal under the Pasta category.
The entrepreneur assessed that it would be able to make a total of fifty (50)
servings per day which is equivalent to a total income of Php 2, 450.00 per day.
 Pasta Price of Product Servings Per Income Per
Month Month
Spaghetti 49 1500 Php 73,500.00

The table above presents the pasta offered by Puzzle Platter to its
customers. Presented along with it were the price of the product, the servings per
month and the equivalent income per month.
Based on the table, the entrepreneur assessed that it would be able to make
a total of one thousand five hundred (1500) servings per month which is equivalent
to a total income of Php 73, 500.00 per month.
C. Transportation Expense
Account Cash
Transportation Expense 2,000.00

Transportation expenses are the most ordinary and necessary expenses

when getting from one workplace to another in the course of work. Generally,
transportation expenses are all of the expenses associated with local
transportation for business purposes. In relation to this, the entrepreneur estimated
that a total of Php 2000.00 would be allotted each month for the transportation
expenses which will include the gasoline used by service vehicles when delivering
goods to customers.

D. Factory Overhead Expense

Per month
Account Cash
LPG 3,000.00
Repairs and Maintenance 1,000.00
Cleaning Supplies 1,000.00
Miscellaneous 5,000.00
Total 10,000.00

Per Year
Account Cash
LPG 36,000.00
Repairs and Maintenance 12,000.00
Cleaning Supplies 12,000.00
Miscellaneous 30,000.00
Total 90,000.00
For 5 years
Account Cash
LPG 180,000.00
Repairs and Maintenance 60,000.00
Cleaning Supplies 60,000.00
Miscellaneous 300,000.00
Total 600,000

All businesses have regular expenses that are not directly related to
producing goods or services. These indirect expenses are termed "overhead"
costs. Most businesses calculate overhead costs on a monthly basis. Typically,
overhead is expressed as a percentage of sales or labor cost.
With regards to this, the entrepreneur estimated that a total of P 35,000.00
would be allotted for Factory Overhead Expense. This includes the expenses for
the LPG tank which amounts to P3, 000, repairs and maintenance to ensure the
smooth and safe usage of the equipment, P1,000. The cleaning supplies (P1,000)
is comprised of cleaning cart and tools such as scrubbers, wipers and sponges;
floor care supplies; janitorial disposables such as paper towels, tissues, and hand
cleaning materials; cleaning chemicals; hand soap, sanitizer and trash bags.
A supervisor will manage all the transactions made in the production
process. He or she will manage the handling of food products or the machinery
and processes involved in food production. Their job requires them to guarantee
that production meets health, sanitation, and quality standards set by the
corporation, food industry, and government agencies. These food production
supervisors may also be accountable for coordinating shifts, arranging schedules,
and monitoring employee performance. He or she will receive a salary of P25, 000
monthly.
There is a designated budget of P5, 000.00 monthly for other miscellaneous
expenses that may arise in the middle of the production.
Computations
a. Total Sales
FOR 5
PER DAY PER MONTH PER YEAR
YEARS
TOTAL Php Php Php Php
SALES 27,429.00 822,870.00 9,874,440.00 49,372,200.00
 The entrepreneur estimated that within a day, Puzzle Platter would be able
to earn a total of Php 27, 429.00.00 ; within a month, it would be able to earn
a total of Php 822, 870.00. Likewise, she assessed that within a year, her business
would earn a total of Php 9, 874, 440.00 and in over five years its total sales should
amount to Php 49, 372, 200.00.

b. Total Expenses
This table summarizes the total expenses of Puzzle Platter before it can be
fully operational and the expenses it will have for it to operate for one month. The
money that will be used to sustain the needs of the company will come from the
revenues that it has made since it became operational.
Total Expenses
Account Titles Cash (Php)
Marketing expense Php 10, 710.00
Fixed Capital Php 6, 180, 474.00
Salaries Expense Php 84, 000.00
Cost of Raw Materials
Php 358, 800.00
(Month)
Production Cost
Factory Overhead
Php 10, 000.00
Expense
Utilities expense Php 7, 000.00
Pre-operating Expenses Php 12, 926.93
Administrative Expenses Php 21, 877.00
Total Php 6, 685, 787.93

c. Capital
In total, the entrepreneur will need a sum of Php 6, 690, 000.00 to build the
business. Unfortunately, the entrepreneur could only provide a total of Php 6,
000,000.00. She planned to look for investors who would be willing to invest in her
business atleast Php 685, 000.00. The entrepreneur plans to pay this debt annually
or whatever the investor want.