University of the East-Manila

Mendiola, Manila

AZOTEA RESTAURANT
(Garden Themed Restaurant)
A Feasibility Study
Presented to the
Faculty of Business Administration
And
Accountancy

In Partial Fulfillment of the

Requirements of the Degree of
Bachelor of Science of Accountancy

By:
Manzon, Rafael C.
Magtibay, Guinevere Kinessah M.
Mazo, Joy C.
Ramos, Janfer Divine R.
Rillo, Sharmaine Kathleen A.

Year 2016

CHAPTER 1

Executive Summary
Introduction
In the Philippines,most of the people are unconscious with the contents of food
they eat that results to an unhealthy lifestyle. So the researchers came up with the idea
of Azotea Restaurant. Azotea Restaurant is a relaxing garden atmospherewith good
food for families and friends. And it offers healthy,mouth-watering, innovative cuisine like
sandwiches, salad and seafood dishes. This restaurant serves fresh foods that have no
MSG (Monosodium Glutamate) content.
A restaurantisa business establishment

which

prepares

and

serves food and drink tocustomers in return for money, either paid before the meal, after
the meal, or with a running tab. Meals are generally served and eaten on premises, but
many restaurants also offer take-out and fooddeliveryservices. Restaurants vary greatly
in

appearance

and

offerings,

including

wide

variety

of

the

main

chef's cuisines and service models.

While theme restaurants create buzz and excitement due to their novelty, they
are prone to get stale in the long run. Once you have seen and experience them, the
tendency is to find something else that's new. The challenge is to keep reinventing
without losing the trademark. These type of dining establishments depend much on the
tourism activity in the area and finding the right location is of extreme importance.
Theme restaurants in the Philippines are predominantly American, but soon the
Philippine dining scene may change. Aside from the growing number of restaurants that
offer different cuisines: Italian, Chinese, Indian, French, Spanish, German, Greek,
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Korean, Thai, Vietnamese (wait, this is like the Olympics!), the Philippines may start
experiencing South African cuisine through Out of Africa BBQ Steakhouse.

Out of Africa BBQ Steakhouse is "a family of themed restaurants which offer the most
diverse portfolio of exciting and unique concepts in the casual dining segment."

The inspiration for the various restaurants (Three Fat Greeks, Pickles Pig and Rib,
Super Sports Steakhouse, Mango Cafe', and Osteria Italian Restaurant) comes from
South Africa being a melting pot of culinary influences. Like the Philippines, South Africa
has a rainbow cuisine having a medley of flavors from the East and West and its own
traditional dishes.

What the researchers aim for is much like this, when people think about
healthy food and relaxation; what will come up to their minds is Azotea Restaurant.
Our vision isTo be the most admired theme restaurant by satisfying their
customers needs and desires in a healthy way.
Our mission isTo provide quality and reasonableprice for a nutritious and well
prepared food to establish relaxing, enjoyable dining experiencein a friendly-family
atmosphere.

Statement of the Problem

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The study aims to determine the ways to establish a garden themed restaurant.

Management aspect:
Who compose the management?
How many employees will be needed?
What are the job specification and job description of the position on the business?

Marketing aspect
Who will be the target market?
What kind of service will be implemented?

Technical aspect
What is the size, location and waste management disposal of the project?
What kind of equipment is needed for the establishment?

Financial aspect

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What are the sources of funds?

What is the degree of the profitability of the business?
How much is the required initial capital of the business?

Socio economic aspect

What will be the contribution of the business to society?
What will be the contribution of the society to business?

Objectives of the study

The main objective of the study is to determine the profitability and feasibility of a
garden themed restaurant in Maginhawa Street, Quezon City.

Significance of the study

This study aims to benefit the following:
To students. This study will serve as a guide in making research study particularly in a
garden type restaurant.
To the future researcher. This study will help and give an ideas to the future researcher
to improve their study.

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Scope, Delimitation of the Study

The respondents comprised 400 people from Maginhawa Street, Quezon City.
Those respondents were passers-by who are going to the nearest mall and some
establishment near the location and people who are refilling fuel of their cars in front of
the location and who are parking near the mall.Those who love healthy foods and those
who are willing to pay for this garden-like atmosphere experience.
Definitions of Terms
The following are some important terms used in the study:
Casual Dining Restaurant - sit-down restaurant,one orders food at a counter.Sit-down
restaurants are often further categorized, in North America, as "family-style" or "formal".
Cuisine - is a characteristic style of cookingpractices and traditionoften associated with
a specific culture. Cuisines are often named after the geographic areas or regions from
which they originate. A cuisine is primarily influenced by the ingredients that are
available

locally

or

through

trade. Religious food

laws,

such

as Isla

micdietarylaws and Jewish dietarylaws, can also exercise a strong influence on

cuisine. Regional food preparation traditions, customs and ingredients often combine to
create dishes unique to a particular region.

Delivery - is the process of transporting goods from a source location to a predefined

destination.The general process of delivering goods is known as distribution.

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Garden - is a planned space, usually outdoors, set aside for the display, cultivation, and
enjoymentof plants and other forms of nature. The garden can incorporate both natural
and

man-made

materials.

The

most

common

form

today

is

known

as

a residentialgarden, but the termgarden has traditionally been a more general one.

Monosodium

glutamate (MSG),

also

known

as sodium

glutamate

is

the sodiumsalt of glutamicacid, one of the most abundant naturally occurring nonessential aminoacids.
Novelty - is the quality of being new, or following from that, of being striking, original or
unusual. Although it may be said to have an objective dimension it generally exists in
the subjective perceptions of individuals.

Review of Related Literature

Foreign Literature
By Chris Starr
Starr is a 22-year old freelance writer from England who has written three
books.Everyone likes themed restaurant. If you dont, youre one of those prissy
sourpusses who demand that their steak is served blue and that there are no lumps in
cranberry juice. However, themes can sometimes be a little boring. You get your
standard Mexican themed restaurants, with a mariachi band and a bunch of busty, loose

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women. There are German restaurants which are weirdly similar to Mexican restaurants
except that they have an accordion band instead of a mariachi one.
Foreign Study
According to Becker,the present study explored the relationship between cultural norms
and customers expectations for service by means of a pancultural factor model of
restaurant service expectations. A survey instrument was developed in a three-stage
process using input generated from focus groups in both the United States and Hong
Kong. The service encounter was the level of measure and the instrument emphasized
the behavioral components of service. Data were collected from comparable samples in
the United States and Hong Kong. A six-dimensional model of service expectations was
generated. Subsequent analyses indicated that the two groups differed significantly in
their assessments of importance for each of the six dimensions. The results provide
meaningful implications for managing service quality and training customer contact
employees.

Local Literature
Customers have quality expectations regarding both products and services, in
the food services setting where food is the product. Quality service may be defined as
the attributes of the delivery and services accompanying the product before, while and
after is sold to the customer satisfaction is determined by products quality and 40% by
service quality Excellent can make up for bad service quality.

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According to the food safety network Philippines (FSNP is a Multi sectoral

organization of autonomous bodies act together towards a common goal food safety.
Food safety is basic to food security, nutrition and to food quality. Food safety can spell
the difference between a hungry, disgruntied population and a happy, healthy one. A
nation cannot function if majority of the population do not meet assure safety throughout
the whole food chain.
Binghay stated in determining the specific services to provide, a business has to
find and develop the unique services that will enable it to get a leg up on the
competition.

This means finding out a business particular services attributes and

perspective that customers appreciate and will support with patronage.

According to NSO Philippine Yearbook Bars and discos along Roxas Boulevard,
Quezon Boulevard and the Remedios Circle in malate feature local and foreign singers
and music for dancing.
This topic is related to the present study because it involves entertainment. In
Eastwood where different bars, disco houses, caf restaurant would really suit ones
taste. There are different types of customers who visit the place and they prefer to
enjoy live music or live bonds, while others prefer Frappuccino while chatting with
friends. Filipinos are known for being good performers, because a lot artists here are
being awarded for their performance, like in concerts or movies. Thats why some
people are being invited for concerts to different countries because they are appreciated
most.
Local Study
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Despite the globalization of the hospitality and tourism industry, present crosscultural research is limited to examining consumer behaviors or perceptions on the
products and services the industry provides. The current exploratory study between
Korea and the Philippines investigates college students perceptions on the fast food
restaurant selection criteria with respect to the attributes they feel are important. A
conjoint analysis, proven as a statistical marketing research tool with strong predictive
power of consumer choices among multi-attribute product alternatives, was utilized for
the analysis of the data for the study, and the analysis revealed that both Koreans and
Filipinos viewed Menu Price as the most important attribute. Next important attributes, in
Korea, were followed by brand, food-related factors and service- and hygiene-related
factors, while in the Philippines, they were food-related factors, service- and hygienerelated factors and brand. This type of study is requisite for globalization of the food
service industry in developing effective marketing strategies and establishing
operational strategies, by understanding the different components of the Asian food
service industry relative to the US market.

Methods and Procedures

The researchers used the descriptive method in their study and it describes the
behavior and the characteristics of an establishment. Questionnaire is used as an
instrument in gathering data.
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Methods of Research
The proponents use Descriptive Method, it is a purposive process of gathering
data, analyzing, classifying and tabulating data about prevailingcondition, practices,
beliefs, process, trends, cause and effect relationship and the making adequate and
accurate interpretation about such data with the use of Statistical Method.

Sources of Data
The proponents used the internet, library,information gathered from the survey
and other related feasibility studies.

Subject of the Study

The researchers surveyed a total of 400 respondents. The survey was conducted
to the passers-by who are students,professionals,etc.at the proposed location at
Maginhawa Street, Quezon City.
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The said location is convenient and accessible. It has aclean surroundings and
wide range of parking space.
The main source of information for this study is the people within the location,
workers,students, and businessmen.
The data were directly collected by the proponents themselves. Survey and
interview were conducted through questionnaires.
Supporting ideas used in this study were taken from comparable data about
competitors (benchmarking), published and unpublished materials such as book,
theses, and dissertation.

Sampling Technique
The study used the accidental sampling technique in selecting the respondents.
In accidental sampling technique a sample population is selected because it is readily
available and convenient. Available subjects are simply entered into the study without
any attempt at randomization. The respondents are given a questionnaire to fill out.
The formula used in this study is:
n = N / 1 + N (e) 2

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Where:
n Number of the respondents
N Total population
E- Margin of error
Substitution
n = 369,365 / 1 + 269,365 (0.5) 2
n = 369,365 / 1 + 269,365 ( 0.0025)
n = 269,365 / 673.4125
n =400

CHAPTER 2
MANAGEMENT ASPECT
Management aspect discusses the organizational set-up of the business. This
includes the organizational chart and the qualifications of the people involved. It also
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determines the type of business ownership. In this stage, it sets an identification of

duties and responsibilities. This is to determine the option effectiveness of the
organizational setup and the qualifications of the individuals who will make up the
organization. This will also determine the successful realization of the study.

Pre-operating Period
Because of the opening of the new business, it is needed to fulfill necessary
requirement.

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Responsibilities such as hiring and training of persons or workers, providing different

equipment The form of organization and materials needed in accomplishing documents.
The initial capital agreed upon.

Table 1
Name
Rafael C. Manzon

Capital Contribution
Cash

Amount
2,000,000

Guinevere Kinessah M.

Cash

2,000,000

Magtibay
Joy C. Mazo

Cash

2,000,000

Janfer Divine R. Ramos

Cash

2,000,000

Sharmaine Kathleen A.

Cash

2,000,000

Rillo

Table 2
Gantt Chart
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Activities
Brainstorming
of ideas
Conducting of
a Feasibility
Study and site
Selection
Capitalization
Submitting all
requirements
needed and
Registration
Canvass/
Procurement
of equipment
Installation of
equipments
Recruitment,
Hiring,
Training of
employees
Advertisemen
t
Start of
operation

Jun

Jul

Aug

Sept

Oct

Nov

Dec

Jan

Feb

Mar

Apr

May

Jun

Project Schedule
Activity 1: Brainstorming of Ideas
Time Span: June 2015
This is the month in which the researchers contributed different ideas on what type of
restaurant and what theme of the restaurant would be established.
Activity 2: Conducting of a Feasibility Study and Site Selection

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Time Span: July - September 2015

Within this timeframe, researches and surveys shall be conducted. Thus, the project
study will determine the viability of the projected business.
Activity 3: Capitalization
Time span: October 2015
This month is allotted for the needed capitalization to run the business. The partners
shall contribute the capital needed.
Activity 4: Submitting all the requirements needed for registration
Time Span: November 2015
During this month, the partners shall consider the following steps in registering the
partnership: securing the mayors permit in Quezon City Hall; registration with the
Bureau of Domestic and Trade (BODT), registration with the Bureau of Internal
Revenue (BIR), and registration with Security and Exchange Commission (SEC).
Activity 5: Canvass / Procurement of Equipment
Time Span: December 2015 - January 2016
This period is allotted for canvassing the equipment needed by the restaurant.
The equipment that will be bought should not be too expensive but not compromise the
quality of the product and should be able to fulfill different functions to be able to avoid
excessive expenditures.

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Activity 6: Installation of Equipment

Time Span: February 2016
During this month, the equipment bought will be installed in the location of the
establishment.
Activity 7: Recruitment, Hiring, Training of Employees
Time Span: March 2016
This month is dedicated for the training seminars and activities of the workers. At this
stage, recruiting, selecting and hiring of personnel/staff shall be done.
Activity 8: Advertising
Time Span: April- May 2016
During this timeframe, the hired staff will promote the different promotional
strategies such as putting tarpaulins near the location, handing out flyers to the potential
target market in the mall, advertising in the internet (e.g. making Facebook pages) and
on the newspapers and magazines.
Activity 9: Start of the Operation
Time Span: June 2016
In this month, the restaurant is ready to cater the people. They will be given discounts
and trials to let them taste the food and experience the cozy ambiance.

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Forms of Business Ownership

Azotea Restaurant is a general partnership form of business ownership. In a
general partnership, the partners manage the company and assume responsibility for
the partnership's debts and other obligations. Partnership is a business organization in
which two or more individuals manage and operate the business. Both owners are
equally and personally liable for the debts from the business.

Advantages and Disadvantages

Advantages:

The projected business is easy to establish and start-up costs are low.
Has a higher availability of capital
Has greater borrowing capacity
There is an opportunity for income splitting, an advantage of particular

importance due to resultant tax savings

Partners business affairs are private
There is limited external regulation

Disadvantages

The liability of the partners for the debts of the business is unlimited
There is a risk of disagreements and conflicts among partners and management
Each partner is an agent of the partnership and is liable for actions by other
partners

Internal Organization
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The internal organization of a business is a structure of the departments and its

heads to carry out its various activities and this structure needs to bein accordance
withthe organizations objectives.

Job Specification and Functions

Restaurant Manager
Restaurant Manager has the responsibility of handling the overall operations,
administrative tasks and human resource duties. Key responsibility areas include team
performance, increase sales and profitability, effective cost controls, supervising
restaurant activities, managing food supplies, selecting menu items and pricing of menu
items in order to achieve the best quality in food preparation.
Specifications:

Degree in Restaurant Manager or Food Service Management

Two to three years of restaurant manager experience
Working knowledge of restaurant operations, financial, and control systems
Proven experience in hiring, training, developing and motivating restaurant team

Salary Range: Php. 20,000/month

Chef
Chef prepares and cooks the food of all types. A chef is also responsible for overseeing
the kitchen staff and ensuring the kitchen complies with health standards, inspects

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supplies, equipment, and work areas to ensure that employees follow standards and
regulations.
Specifications:

Degree from an accredited culinary school

Ability to fill-in at other stations when chefs are absent.
Able to develop team members and work in a team-oriented environment
Responsible for station hygiene and sanitation
Ability to supervise and train others

Salary Range: Php 15,000/month

Waiters
Waiters are responsible for serving and taking customers order. A waiter has to
perform some other tasks in the performance of their duties; for instance, they are
required to process payments, greet customers, clean tables and dining areas, and set
tables.
Specifications:

Graduate of Hotel and Restaurant Management

Training Certificate in Waiter, Food Service or Restaurant Management
Handling menu, taking orders, serving food exactly as requested by the customer

and handling bills

Assisting the customer to the vacant or reserved table

Salary Range: Php 12,000/month

Cashier
Job Description
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The first duty of cashier is to greet the customers entering into organization

Handling all the cash transaction of an organization

Receive payment by cash, cheques, credit card etc

Checking daily cash accounts

Guiding and solving queries of customer

Providing training and assistance to new joined cashier

Maintaining monthly, weekly and daily report of transactions

Job Specification

Male/Female
At least 20 years old
At least 2nd year college
Has a pleasing personality

Salary range - Php 10,000/month

Security Guard
Job Description
He is in charged in securing the business
Manages peace and order in the business
Job Specification
Male
25-40 years old
Has an experience
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Salary range - Php 8,000/month

Salary Range and Fringe Benefits

It is required by the Labor Code of the Philippines that during the first month of
operations, the employees of Azotea Restaurant will receive the minimum wage/above
minimum wage. Each personnel will work for eight hours per day and will have a one
hour break in each shift. The establishment may sometimes require overtime, the
employees will be properly compensated for those excess work hours. The Fringe
benefits are the following: Birthday leave, 13 Month pay,food incentives, centralized tip,
double pay during holidays, Employee of the Month award, overtime pay and nonworking data once a week.
Waste Management Disposal
The establishment produces wastes every day, the solid wastes are segregated
into biodegradable and non-biodegradable. But for the empty glass bottles and other
usable containers, they are sold to a junk shop for additional profit and also to practice
recycling.

Table 3
Position
Restaurant Manager
Chef
Waiter/ Waitress

Number of Personnel
1
3
4
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Cashier
Security Guard

1
1

Organizational Chart

CRC
hea
ess
fah
ui
re
ar
n
t
M
a
n
a
g
e
r

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Service flow chart

Start

The customer will

enter the
restaurant.

The server will

assist the guest
to its table.

Dine in or take
out? Numbers
will be assigned.

Customers will wait

at the waiting area.

The server will take

orders.

Orders are served

on the table of the
customers.

The server will

take payments.

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End

CHAPTER 3
Marketing Aspect
Marketing aspect is the lifeblood of the business. In this section, the researchers
will determine what strategies should be used to maximize the profit. Also, it will show
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the data that will be used to identify the demand of the product. This will be the basis of
the financial section.The marketing determines the product and its market.

Analysis of the Market

To successfully establish the business, we need to give consideration to the
opportunities and threats. Analyzing this aspect can affect the study based on the
results.

Demand and Supply Analysis

To know the profitability of the business, we need to evaluate the demand and
supply needed.
Demand and Supply Analysis

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An evaluation of a good or service on the basis of factors affecting its supply and
demand. Supply-demand analysis is supposed to determine if an imbalance exists or
will exist between supply and demand for a goods or service. The population of Quezon
City is 269,365. This serves as a basis to identify the possible demand of the market
and needed supply.
Supply Analysis
This is the area where the seller analyzes if they can give the customer a
satisfaction into their products and services.
Demographic Environment
To know the trends in the market, we need to take considerations of the age,
characteristics and educational level.
Economic Environment
The profitability of company may be affected by the fluctuations of the economy.

Natural Environment
The company itself should use materials that are environmental friendly, and
should not cause any harm or pollution to the place.

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Technological Environment
For the innovation and easy adaptation of the increasing technological changes,
machines and facilities to be used should be with high quality to face the unlimited
opportunities for innovation.
Political Environment
The company must observe the laws and policies being imposed for this type of
business in order to operate smoothly.

Measurement of the Demand and Supply Quantum

Location: Maginhawa Street, Quezon City
Total Population: 2,160,014

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Net Potential Market

Total Population

2,160,014

Less: Not qualified as consumer (2,160,014 x 39%)

842,405

Net Potential Market

1,317,609

Demand (in thousands)

Average Monthly Income

2,000

Monthly Portion of Income

7%

Portion of Income Spent

140

Multiply: A year (12 months)

1,680

Multiply: Net Potential Market

221,358.31

Total Demand

221,358.31

Supply
Average Sales of Establishment

50,000

Multiply: Number of Competitors (60)

3,000,000

Divide: Average Price (150)

20,000

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Total Supply

20,000

Demand and Supply Gap

Total Demand

221,358.31

Less: Total Supply

20,000

Demand and Supply Gap

221,158.31

Marketing Program
The success of the business lies mainly on four equally important factors known
as the marketing mix which are: product, price, place and promotion. It is said that the
success of marketing depends on the success of companys plan as far as the
marketing mix is concerned: to be able to achieve marketing success, a high quality in
performing service at a reasonable price in convenient and accessible places with
thorough promotion that should be carefully planned.
The marketing program includes product strategywhich includes the service
description, service features, service benefits, price strategy (this pertains to the
different pricing method) place or channel or distribution (this refers to the route taken
as product/ service move from producers to consumers to end users) and promotional
strategy (which include the method of promotion used by the researchers).
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Product Benefits
The consumers will be satisfied once they experience the service because of its
high quality facilities, like the foods that they offer, and the service at a very reasonable
price. Also the business can fit the wants of food lovers and those who have jones in
trying international cuisines. The place has its own wireless internet connection for easy
sharing on any social networking sites. Also, the place has an ambiance of making the
customers crave for more foods. The place is installed with CCTV cameras that will
serve as a security for suspicious events.
Product Strategy
The researchers will take into consideration possible strategies for the products
in order to meet the service satisfaction needed by the consumers. Good service quality
in reasonable price is a big influence in the market. It is therefore important to study the
strategies for the product.
Price Strategy
The most important factor in marketing is the price. In order to get great
advantage and to sustain consistently in the business essence, the price must be well
planned. Failure and bankruptcy may occur if the price setting will not go through
systematic study.

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The company considers the economic situation of the country, purchasing power
of customers and the production cost to be able to come up with right price. The pricing
strategy used by the researchers is the cost plus pricing method: actual cost of
production plus possible expenses incurred in the production of the product and a
certain rate of 60% mark-up.

Promotional Strategy
The researchers had come up with the following promotions to be done in order
to inform the public about the existence of Garden Theme Restaurant thru distribution of
leaflets to nearby areas two days before the start of normal operation. Posters are to be
posted around vicinity and locality (1) one week before the start of the normal operation.
Free taste for the first 100 customers on the opening day and all desserts and drinks will
be discounted on the first day of the operation.

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

Table 1
Frequency Distribution of the Respondents as to Age
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Age
18 25
26 35
36 45
46 Above
Total

Frequency
101
196
63
40
400

Percentage
25.25
49
15.75
10
100

Table 1 showed that majority of the respondents are at the age of 26-35
comprising 49% and the least is at the age of 46-above with 105% out of 400
respondents.

Table 2
Frequency Distribution of the Respondents as to their Gender
Gender
Male
Female
Total

Frequency
170
230
400

Percentage
42.5
57.5
100

Table 2 showed that most of the respondents are female with 57.5% and the
least is male with 42.5% out of 400 respondents.

Table 3
Frequency Distribution of the Respondents as to their Marital Status
Gender
Single
Married
Widowed
Divorced
Total

Frequency
248
127
13
12
400

Percentage
62
31.75
3.25
3
100

Table 3 showed that 62% of the respondents are single and the least is 12%
which is divorced.

Table 4
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Frequency Distribution of the Respondents as to their Occupation

Occupation
Student
Employed
Unemployed
Total

Frequency
88
238
74
400

Percentage
22
59.5
18.5
100

Table 4 showed that 59.5% of the respondents answered that they are employed
and 18.5% answered 18.5%.

Table 5
Frequency Distribution of the Respondents as to Household Income
Amount
Less than 5,000
5,001 10,000
10,001 15,000
15,001 20,000
20,001 - above
Total

Frequency
112
120
76
64
28
400

Percentage
28
30
19
16
7
100

Table 5 showed that 30% of the respondents answered that their household
income ranges from 5,001 10,000 and the least is 7% which is 20,001 - above.

Table 6
Frequency Distribution of the Respondents as to how much they are Willing to
Spend in a Meal
Amount
400 below
401 - 600
601 - 800
801 - 1000
1001 - above
Total

Frequency
161
165
26
33
15
400

Percentage
40.25
41.25
6.5
8.25
3.75
100

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Table 6 showed that majority of the respondents are willing to spend an amount
of 401 - 600 comprising 41.25% and the least is 1001 above with 3.75%.

Table 7
Frequency Distribution of the Respondents as to the Cuisine they Prefer
Cuisines
Filipino
Italian
French
Chinese
Others
Total

Frequency
150
92
62
57
39
400

Percentage
37.5%
23%
15.5%
14.25%
9.75%
100%

Table 7 showed that most of the respondents prefer Filipino cuisine with 37.5%
and the least answered others with 9.75%.

Table 8
Frequency Distribution of the Respondents as to how often they Usually Visit a
Restaurant
Response
Always
Often
Sometimes
Others
Total

Frequency
62
109
214
15
400

Percentage
15.5
27.25
53.5
3.75
100

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Table 8 showed that 53.5% of the respondents eat in a restaurant sometimes and
the least answered others with 3.75%.

Table 9
Frequency Distribution of the Respondents as to what they are looking for in a
Restaurant
Response
Accessibility
Air conditioned
With car park
Cozy and Comfortable
Big and Spacious
With function/conference
rooms
Others
Total

Frequency
92
31
20
183
59
12

Percentage
23%
7.75%
5%
45.75%
14.75%
3%

3
400

0.75%
100

Table 9 showed that majority of the respondents answered cozy and comfortable
comprising 45.75% and the least is answered others with 0.75%.

Table 10
Frequency Distribution of the Respondents as to their Purpose of Going to a
Restaurant

Purpose

Frequency

Percentage
36 | P a g e

Social Gatherings
Business Meeting
Relaxation
Taste of Food
Price
Others
Total

20
12
57
198
102
11
400

5%
3%
14.25%
49.5%
25.5%
2.75%
100%

Table 10 showed that most of the respondents answered Taste of Food with
49.5% and the least answered Others with 2.75%.

Table 11
Frequency Distribution of the Respondents as to their Companions in going to a
Restaurant
Companions
Friends
Relatives
Classmates
Boyfriend/Girlfriend
Others
Total

Frequency
139
98
120
43
0
400

Percentage
34.75%
24.5%
30%
10.75%
0%
100%

Table 11 showed that 139% of the respondents answered Friends and the least
answered others with 0%.

Table 12
Frequency Distribution of the Respondents as to what Color they Prefer in a
Restaurant
Color
Warm Colors
Cool Colors
Neon Colors
Subdued Colors

Frequency
276
97
21
4

Percentage
69%
24.25%
5.25%
1%
37 | P a g e

Others
Total

2
400

.5%
100%

Table 12 showed that 69% of the respondents answered Warm Colors and the
least is answered others with .5%.

Table 13
Frequency Distribution of the Respondents as to what Promotional Strategies
Caught their Attention
Promotional Strategies
Flyers & Brochures
Magazines & Journals
Billboards
TV & Radio
Tarpaulins
Others
Total

Frequency
83
134
38
85
49
11
400

Distribution
20.75
33.5
9.5
21.25
12.25
2.75
100

Table 13 showed that most of the respondents answered Magazines & Journals
with 33.5% and the least answered others with 11%.

CHAPTER 4
Technical Aspect
38 | P a g e

This chapter includes the technical aspect of the business consists of the location
of the proposed business, the lay-out, the equipment and machineries to be used and
about the things to be consider in disposal of garbage and the site and area evaluation.

Objectives:
1. To determine the different machines and equipments for the actual production
process.
2. To know the methods and procedures in buying mass productions.
3. To determine the kind of technology to be used.

A. Product of services:
Azotea Restaurant located at the heart of Quezon City area that serves
healthy dishes for health conscious people.
The restaurant offers variety of healthy foods so that the guests can
choose on their preferred foods in the menu. The relaxing atmosphere of the
place creates a feeling of peace whenever they go to the restaurant. We have a
friendly staffs that would assist the guest with their needs.
B. Site evaluation:

39 | P a g e

B.1. General Suitability

Azotea Restaurant was chosen to be inQuezon City, a place where most wellknown food ventures are established.
The partners choose a location with already established competitors to create a
healthy competitive environment because it is a sure hotspot and where most
potential customers who dine in. Some of them have been established two to three
years before Azotea Restaurant operation.

B.2. Visibility
The site of the business is visible from Quezon City Circle. It is strategically
located near the mall. The establishment is adjacent to PhilCoa and University of the
Philippines- Diliman.

B.3. Accessibility
40 | P a g e

The travel to the city is made easy by numerous jeepneys/buses that travel the
routes Morayta-Welcome Rotonda. It passes through the highway of Quezon City
and through Sta. Cruz in Makadiyos. From V. Luna exit to Maginhawa Street.

B.4. Availability
1. Electricity
The Manila Electric Company (MERALCO) has provided the electricity of the
restaurant. In cases of power shortages, the enterprise could use a back-up
generator for all operations. All the equipments are powered by electricity. With
110 and 220 voltages depending on the equipments electrical requirements.

2. Water Supply
The water supply is provided by the Maynilad Water Company. The
occurrence of water shortages in this area is very rare, due to good water
distribution.

3. Communication
Communication facilities are provided by the Philippine Long Distance
Company (PLDT). Azotea Restaurant is using fax machine and telephone to
receive correspondence.

41 | P a g e

The restaurant is also open in communication, through the web, which is

provided by the Pacific Internet, particularly the e-mail. The restaurant is
available through website for business purposes.
In postal communication, the managers office is open in receiving letters
through mail provided by the Philippine Postal Partnership.

4. Banking
In this area, there are various banks and a lot of options on where to transact.
Some banks that could be found on this area are: ABN Amro Savings Bank,
Allied Bank, Citibank, HSBC, Savings Bank, I-Bank, Metrobank and RCBC.

C. General Area Evaluation

C.1. Modes of Transportation
The city is accessible through different modes of transportation like jeepneys,
buses, Fx, private vehicles, etc.
C.2. Drainage
The 4th largest basil in the Philippines and covers an approximate aggregate
area of 10,454 sq. km (includes the allied basil of La Mesa Dam).
C.3. Garbage Collection
Quezon City uses the system in their respective solid waste management
programs. In the Geo cycle co-processing system, holcimable like plastic,
residuals on a running dump are recycled.
42 | P a g e

Working Hours
Time Table
Daily
Weekly
Monthly
Yearly

Hours
15
105
3150
37800

Plant Location
The plant is located at Maginhawa Street, Quezon City. Since the place is
convenient, utilities are very easy. The power, water supply, and telephone lines
together with connection had already been established.

Building and facilities

The proposed business is located at Maginhawa Street, Quezon City. The said
venture is 300 square-meters.
When entering the restaurant, the customer can stay in the waiting area. And
near the receiving area is general managers office so that the materials to be delivered
will be easy in checking. Next to it,is locker and CR for the authorized personnel only.
Near the main office is the kitchen area. At the center is the working area where
the dishes are prepared. Cold and hot storage room can be seen in their assigned
rooms. The storage is near the working area so that it would be easy to transfer the
product.
43 | P a g e

Table 4.1
Water dispenser
Rice dispenser
Open burner
Preparation table
Hand sink
Tray
Kitchen knives set
Kitchen tools set
Serving spoon/fork
Mixing bowl
Utility bowl
Chopping board
Measuring cups
Measuring spoon
Plates
Soup bowl
Serving bowl
Platter
Cutlery set
Water glass
Juice glass
Straw
Toothpick
Wall clock
Trash can set

1
1
2
1
1
20
2
3
50
10
20
10
2
2
100
100
30
30
15
100
100
30
20
1
7

3,500.00
1,500.00
3,500.00
5,500.00
1,200.00
150
2,000
2,200
25.00
220.00
15.00
100
150
185
60
35.00
40.00
45.00
699.75
15.00
20.00
70.00
30.00
150.00
3,500.00

Locker room and toilet

Table 4.2
Item
Toilet bowl
Bathroom sink
Mirror
Locker

Quantity
1
1
1
1

Unit Price
6,500.00
2,200.00
2,200.00
5,500.00

Total
6,500.00
2,200.00
2,200.00
5,500.00
P 17,700.00
44 | P a g e

Toilet
Table 4.3
Item
Toilet bowl
Bathroom sink
Mirror

Quantity

Unit price

Total
6,500.00
2,200,00
2,200.00
P 10,900.00

Counter
Table 4.4
Item
Counter chair

Quantity
1

Unit price
2,500.00

Total
2,500.00
P 2,500.00

Office Supplies
Table 4.5
Item
Columnar ledger
Bond paper
Folder (short)
Brown envelope
Stapler
Staple wire

Quantity
12reams
12reams
45pieces
45pieces
2pieces
10boxes

Unit price
200.00
1,000.00
120.00
10.00
145.00
35.00

Total
200.00
1,000.00
120.00
10.00
145.00
35.00
45 | P a g e

Record book
Daily time record
Ball pens
Paper clips

12pieces
144pieces
1box
2boxes

350.00
200.00
250.00
50.00

350.00
200.00
250.00
50.00
P 2360.00

Kitchen
Table 4.6
Item
Sponge
Dishwashing soap
Hand soap

Quantity
30
2gallons
180

Unit price
15.00
300.00
20.00

Total
450.00
600.00
3000.00
P 4,050.00

Toilet
Table 4.7
Item
Toilet paper
Hand soap
Disinfectants

Quantity
20box
180
2gallons

Unit price
15.00
300.00
450.00

Total
3,000.00
3,000.00
900.00
6,900.00

Office Furniture and Fixtures

Table 4.8
Item
Office table
Office chair

Quantity
1 piece
3pieces

Unit price
1,050.00
2,100.00

Total
1,050.00
2,100.00
46 | P a g e

Computer table
Air conditioner
Filing cabinet

1item
1unit
1unit

1,700.00
22,350.00
10,000.00

1,700.00
22,350.00
10,000.00
P 37,200.00

Kitchen
Table 4.9
Item
Exhaust Fan

Quantity
3 Unit

Unit Price
500

Total
1,500
P 1,500.00

Dining Area
Table 4.10
Item
Air Conditioner
2-seater dining set
3-seater dining set
4-seater dining set
6-seater dining set

Quantity
2
2
6
12
1

Unit Price
200,000
2,000
2,500
4,000
4,000

Total
400,000
4,000
30,000
48,000
4,000
P 468,000.00

Raw Materials
Table 4.11
Ingredients
Tahong
Shrimp
Salmon

Quantity
1
2
1

Unit
Kg
Kg
Kg

Unit Cost
100.00
320.00
540.00

Total Price
100.00
640.00
540.00
47 | P a g e

Crab Meat
Blue Crabs
Chicken Breast
Short Ribs
T-Bone Steak
Whole Chicken
Pork
Melon
Grapes
Apples
Green Apples
Pear
Pineapple

1
1
2
1
1
1
1
1
1
1
1
2
1000

kg
kg
kg
kg
kg
kg
kg
pcs
kg
kg
kg
kg
g

360.00
360.00
125.00
160.00
210.00
115.00
305.00
45.00
250.00
89.30
173.00
132.00
39.00

360.00
360.00
250.00
160.00
210.00
115.00
305.00
45.00
250.00
89.30
173.00
264.00
97.50

chunks
Strawberries
Scallion
Fresh Milk
Condensed Milk
Evaporated Milk
Soy Milk
Pineapple juice
Lemonade
Gelatin
Flour
Macapuno
Macaroni

2
2
3
3000
3000
2000
3
2
500
2000
500
3

kg
kg
L
ml
ml
oz
L
L
g
g
g
kg

572.00
122.00
71.26
30.75
34.75
30.00
126.55
154.70
54.25
93.90
100.00
82.00

1,144.00
244.00
213.78
533.75
278.00
600.00
378.00
308.00
102.60
234.75
100.00
246.00

noodles
Nata decoco

700

oz

36.75

2,143.00

Sweet pickle

Bottle

25.00

50.00

relish
Raisins
Calamansi

800
200

g
oz

59.25
45.00

210.60
450.00

extract
Canned

500

39.50

282.00

mushroom soup
Steak

100

ml

30.00

30.00

seasoning
Red beans
Kaong

290
180

oz
g

39.00
100.00

942.50
36.00
48 | P a g e

Lettuce
Rolled oats
Oats
Soda water
Lime
Strawberry jam
Pepper
Paprika
Vegetable oil
Olive oil
Sugar
Canola oil
Brown sugar
Beer
Black pepper
Fish sauce
Choco syrup
Soy sauce
Rice flour
Baking powder
Salt
Canned tuna
Bread crumbs
Cheese
Mayonnaise
Butter
All purpose

2
400
200
500
1
500
1000
100
5
500
5
10
1000
2
1000
2000
500
3000
1000
500
1000
500
10000
3
700
500
1000

kg
g
g
oz
kg
g
g
g
kg
ml
kg
L
ml
Bottle
g
ml
ml
ml
g
g
g
g
g
kg
ml
g
ml

200.00
15.00
25.00
30.00
100.00
42.70
16.25
59.00
464.00
117.00
41.50
130.00
13.50
77.63
16.25
17.25
131.00
150.00
49.75
18.75
31.75
28.00
25.00
333.28
77.50
40.00
45.75

400.00
24.00
17.6
30.00
100.00
700.00
533.00
173.52
2,321.00
234.00
205.00
1,300.00
38.7
154.00
541.00
138.00
187.00
900.00
142.00
93.75
63.5
50.00
75.00
999.00
130.00
80.00
290.00

cream
Margarine
Garlic
Onions
Fresh parsley
Celery
White onions
Bell pepper
Bay leaves
Chili
Lemon
Oyster sauce
Light soy sauce
Sherry wine
Banana

500
4
4
1
2
5
3
500
2
2
400
500
2
1000

g
kg
kg
kg
kg
kg
kg
g
kg
kg
oz
ml
Bottle
g

28.50
60
65.00
120.00
160.00
75.00
70.00
10.00
90.00
110.00
73.00
14.95
200.00
18.50

50.00
240.00
490.00
120.00
320.00
375.00
180.00
60.00
180.00
220.00
200.00
150.00
400.00
240.00

ketchup
Vanilla extract
Scallion
Ginger
Carrots

250
1
1
1

oz
kg
kg
kg

169.00
122.00
25.00
40.00

169.00
122.00
25.00
40.00
49 | P a g e

Coconut milk
Saba
Cinnamon
Cinnamon stick
Worcestershire

4
1
500
20
30

pcs
kg
g
oz
oz

20.00
250.00
42.50
65.00
27.50

80.00
250.00
84.00
50.00
14.50

sauce
Liquid

500

ml

35.00

65.00

seasoning
Hot sauce
Rice vinegar
Soy sauce
Pandan extract
Sprite
Milk powder
Choco powder
Creamer
Whip cream
Confectioner

100
2100
100
50
2
500
500
500
3
400

ml
ml
ml
oz
Bottle
g
g
g
L
g

14.00
50
80.00
40
10
262.55
99.50
52.15
361.40
44

64.00
200.00
240.00
80.00
20.00
500.00
200.00
100.00
1083.00
88.00

sugar
Pineapple

1000

230.60

630.00

chunks
Cherry
Fruit cocktail
Heavy cream
Ice tea
Milk
Coffee
Choco chips
Choco syrup
Choco ice

100
3000
5000
500
600
790
500
500
700

g
g
ml
g
L
g
g
ml
ml

205.60
198.60
41.10
106.35
75.30
220.50
216.20
126.40
215.00

205.60
580.00
467.00
468.00
450.00
365.00
244.00
565.00
224.00

cream
Espresso
Pineapple juice
Lemonade
Chicken thigh
Lumpia wrapper
Mint leaves
Bean sprout
Cabbage
Shrimp
Garlic powder
Adobo mix
Oregano
Oil

500
4
3
3
5
1
4
2
3
700
200
400
2000

ml
L
L
kg
pcs
kg
kg
kg
kg
g
g
g
ml

30.50
154.70
154.70
146.00
18.50
50.00
55.00
130.00
275.00
10.00
30.00
689.90
300.00

357.00
618.00
462.00
438.00
18.50
50.00
220.00
260.00
825.00
347.00
133.00
246.00
232.00
50 | P a g e

Strawberry
Gelatin
TOTAL

5
500

kg
g

572.00
54.25

213.00
PHP36,99
1

Preparation Process
Technical description of Process
The technical requirement of the business will state the cost of raw materials,
labor, supplies and utilities needed in the operation.

APPETIZER

Ingredients:
1/2 kilo tahong, boiled with ginger
1 cup cheese, grated
2 tbsp. garlic, minced
1/3 cupmayonnaise
51 | P a g e

1/4 cup butter, softened dash

Worcestershiresauce
dash of liquidseasoning
2 tbsp. hotsauce
1/2 cup breadcrumbs

Procedure:
1.Open the boiled tahong.
2.Lay out on trays forbaking.
3. Mix all the ingredients to together except breadcrumbs.
4.Make a paste. Spoon and spread on tahong.
5.Sprinkle with breadcrumbs on top.
6.Bake at 350 F until breadcrumbs turn brown.
7.Serve immediately.

Camaron Rebosado

52 | P a g e

Ingredients:
1/2 kilo medium size Shrimp
2 tablespoon fresh milk
8 tablespoons flour
1 tablespoon cornstarch
1 teaspoon salt
2 pieces raw eggs
2 cups cooking oil

Procedure
1.Wash Shrimps then Peel and devein it.
53 | P a g e

2.Extract juice from Lemon then marinate the shrimp in lemon juice for 20
minutes.
3.Combine flour, cornstarch, and salt in a mixing bowl then mix well.
4.Add the eggs and milk stir until all the ingredients are well distributed.
5.Heat a frying pan and then pour the cooking oil.

Onion Rings

Ingredients
2 large yellow onions, cut into rings
1 egg, beaten
3/4 cup flour
1 cup breadcrumbs
salt and pepper to taste
vegetable oil for frying
54 | P a g e

1/2 teaspoon paprika(optional)

1 1/2 cups ice-cold water

Procedures:
Part 1
1. In a large bowl ,soakonion rings in a ice-cold water for 10 minutes.
2.In a bowl, combine flour, paprika, salt and pepper. Mix well.
3. Add onion rings and dip in beaten egg then coated onto breadcrumbs.
Part 2
1. In a frying pan, heat oil and fry the onion rings for 2 minutes or until golden brown and
crisp.
2. Drain on paper towels then serve with dip.

55 | P a g e

Stuffed Eggs with Tarragon

Ingredients:
6 eggs
1 tablespoon fresh tarragon, chopped finely
1 tablespoon fresh parsley, chopped finely, plus more for garnish
1 tablespoon capers
2 tablespoons canned tuna in oil, drained
2 tablespoons extra virgin olive oil
2 tablespoons chopped green olives stuffed with anchovies (or plain green
olives)
truffle oil (optional)
salt and pepper to taste
Procedure:
1 Cook eggs until hard-boiled. When cooked, peel and cut in half. Remove the yolks
and place in a bowl. Add the rest of the ingredients and mix well. Season with salt and
56 | P a g e

pepper.

2 Fill egg whites with the mixture and garnish with tarragon leaves.

Salads
Chicken fruit salad

Ingredients:
1 tsp. chicken bouillon powder
2 cups cooked chicken, cut into cubes
2 cups melon balls
2 cups seedless grapes
2 med. apples, cored and cut into cubes
1 med. green apple, core and cut into cubes
57 | P a g e

1 med. pear, cored and cut into cubes

1/4 cup celery, chopped (optional)
1/4 cup toasted cashew nuts, or any nuts available
3/4 cup nestle cream, chilled
1/4 cup mayonnaise
Lettuce, for garnish
sugar and white pepper to taste
Preparation:
In cooking pan place 2 cups of water, 2 breast fillet, 1 tbsp. chicken seasoning
and 2 crushed garlic and bring to boil for 8 minutes or until chicken are cooked.

Drain the chicken in a colander and let it cool, discard the skin, then cut into cubes and
set aside.
You can also use chicken leftovers like from LechonManok, just skin it and deboned the
chicken and cut into cubes and set aside.
In a large bowl combine nestle cream, mayonnaise, seasoning powder, and then add
sugar and white pepper little by little and adjust to get the balance flavour suit for you
and mix well.

58 | P a g e

Add the cooked chicken, and grapes in the cream mixture. Wash, core and cut apples,
pear and celery into cubes add in a bowl together with the cashew nuts.
Slice melon in half, take off the seeds and use a melon baller and scoop out then add to
the bowl.
Mix all ingredients in a bowl and refrigerate for an hour.
Serve fruity chicken salad with fresh lettuce.

Ube Macapuno Salad

Ingredients

1 cup Ube jam or preserve

1 pack Instant Alsagulaman or 2 packs knox

1 cup water
59 | P a g e

1/4 cup Condensed Milk

1/2 cup macapuno preserve

1/2 cup yellow nata de coco, drained

remaining Condense Milk

1/2 cup All Purpose cream

1/8 cup toasted pinipig (optional)

Procedure
To make the ubegulaman cubes, place ube jam or preserve, condensed milk, gelatin
powder and water in a pan.
Cook over low heat until gelatin is totally dissolved and fire off.
Pour and strain in a prepared mold, for a smooth texture and let it cool for about 15
minutes.
Refrigerate for another 20 minutes and let it set completely, then cut into small cubes.
Strain nata de coco and macapuno preserve completely to avoid salad from watery
and set aside.

60 | P a g e

In a jar or small bowl, blend Condensed milk and All-purpose cream and chill until
needed.
In a bowl toss in ube gelatin cubes, macapuno preserve, nata de coco and pour in the
cream mixture and mix well.
Chill until ready to serve, sprinkle with toasted pinipig.

Filipino Chicken Macaroni Salad

Ingredients
1/2 kilo macaroni noodles
2 to 3 pieces, medium sized carrots
1 big chicken breast
500 ml of mayonnaise
1 can (836 g) pineapple chunks or tidbits
1 big white onion, finely chopped
1/2 cup sweet pickle relish
61 | P a g e

3 hard-boiled eggs, diced

1 cup diced cheddar cheese
1/2 cup raisins
salt and pepper to taste

Procedure
Cook macaroni noodles according to package cooking instructions.
In a pot, boil carrots in water for 15 to 20 minutes or until cooked.
Drain carrots and let cool. Peal skin then dice.
Boil chicken breast in water with salt.
Drain chicken breast, then shred in 1 inch lengths
Drain pineapple chunks or tidbits.
Combine all ingredients while adding salt and pepper, to taste.
Refrigerate, then serve.
MAIN DISH
Grilled Salmon with Steam Vegetables

Ingredients:
sauce
11/4 tsps sugar
1/4 tsp black pepper
2 tbsps oyster sauce
2 tbsps light soy sauce
62 | P a g e

21/2 tbsps canola oil

3 garlic cloves (minced)
1 piece peeled fresh ginger (2 inch, finely shredded)
3 scallion greens (part only chopped)
salmon (steamed)
1 scallion (white part only cut lengthwise into strips)
11/4 lbs salmon fillet (cut crosswise into two pieces)
4 sprigs cilantro sprigs
Preparation:

For the steamed salmon

1 scallion, white part only, cut lengthwise into strips

1 1/4 pounds salmon fillet, cut crosswise into two pieces

4 sprigs cilantro
Procedures
For the sauce: In a small bowl, combine the sugar, pepper, oyster sauce, and soy
sauce. Stir until the sugar is dissolved. Pour the oil into a small saucepan, and turn the
heat to medium. Add the garlic and cook until fragrant, about 15 seconds. Add the
ginger and cook until it is also fragrant, about one minute. Pour in the sauce, stir well,
and wait for it to come to a boil. Then add the scallions, turn off the heat, and stir to
combine. Set aside.
63 | P a g e

For the steamed salmon: Fill a large pot with a steamer tray halfway up with water, and
bring to a boil.
Meanwhile, Find a heatproof plate or nonreactive cake or pie pan that will hold the
salmon fillets and will also fit in the steamer tray with about one-inch left around the
edges. Toss half of the white scallion strips into the pan, and then place the salmon
fillets on top. Pour the sauce on top of the salmon.
Transfer the pan to the steamer tray. Cover the pot, and cook until fish is cooked, eight
to ten minutes. A knife should be able to be inserted into the thicket part of the flesh
easily. When done, turn off the heat, and carefully remove the pan with the fish.
Transfer the fish to a platter and pour the sauce and juices on top. Garnish with the
remaining scallion strips and the cilantro.

Seafood Delight

Ingredients:
64 | P a g e

1/2 lb. fresh or canned crab meat

1 lb. shrimp, peeled, deveined & broken into pieces
1 bell pepper, chopped
1 c. celery, chopped
1 sm. can sliced mushrooms, drained
1 (8 oz.) pkg. stuffing mix
1 1/2 c. mayonnaise
1 tsp. Worcestershire sauce
1 can mushroom soup

Procedure:
Combine all ingredients except mushroom soup.
Turn into baking dish. Top with soup.
Turn into baking dish. Top with soup.
Bake covered in 325 degree oven for 30 minutes.
Uncover and bake until bubbly. Serve over rice.

65 | P a g e

Adobo in Gata

Ingredients:
170 ml(5 floz/ cup) coconut or rice vinegar
400 ml(13 floz) coconut milk
60 ml(2 floz/ cup) soy sauce
6cloves garlic, smashed
3 cm(1 inch) piece turmeric or ginger, peeled and thinly sliced
3bay leaves
3red birds-eye chillies, plus extra to serve (optional)
1 tspfreshly cracked black pepper
1whole chicken, jointed into 8 pieces with bone in

Procedure:
In a large non-reactive bowl, combine the vinegar, coconut milk, soy sauce, garlic,
turmeric, bay leaves, chillies and pepper. Add the chicken and turn to coat, then cover
with plastic wrap and leave to marinate in the refrigerator for at least 3 hours or
overnight.
66 | P a g e

Transfer the chicken and marinade to a large, deep saucepan. Bring to the boil, then
reduce the heat to lowmedium and cook for 25 minutes, or until the chicken is cooked
through. Using tongs, transfer the chicken to a bowl and cover to keep warm. Increase
the heat to mediumhigh and cook the marinade mixture for 10 minutes, stirring
occasionally, until slightly thickened and reduced. Discard the turmeric, bay leaves and
chillies.
Return the chicken to the pan and warm through. Transfer to a serving bowl, scatter
with extra chillies, if using, and serve with steamed rice.

Short Ribs Adobo

Ingredients:
3 Tbps canola oil
3 lbs beef short ribs
1/2 tsp sea salt
1 1/2 tsps fresh ground pepper
1 cup chicken stock
67 | P a g e

1 cup coconut milk

1 cup apple cider vinegar
1 head garlic, cloves separated and peeled
3 bay leaves
3 whole birdseyechiles
Procedure:
Season the ribs with the salt and pepper. Sear the ribs on all sides in the oil. Add the
chicken stock, coconut milk, vinegar, soy sauce, garlic bay leaves, black pepper, and
chiles. Bring to a boil then reduce heat to simmer for a long time (1 - 1.5 hours).
Transfer the ribs to a plate. Increase the heat and reduce the sauce and discard bay
leaves and chiles. Pour sauce over ribs. Enjoy!
Filipino Pork Barbecue

Ingredients:
Pork Tenderloin 1 kg
68 | P a g e

Wooden Skewers 8 soaked in water

Marinade
White Onion - 1 small
Fresh Garlic 5-10 cloves
Fresh Lemon 1 large (juiced)
Dark Brown Sugar 1/2 cup
Salt 1 tbsp
Pepper 1 tbsp
Ground Dried Red Chilies Pinch to 1 tsp (depending on how hot you like it)
Kikkoman Soy Sauce 1/2 cup (Japanese style soy sauce is best)
Oyster or Fish Sauce 1/4 cup
Apple Cider Vinegar 1/4 cup
Organic Ketchup 1/2 cup
Dark Beer 1 cup (this is a modification from the original sprite, 7up or mountain dew
can be used instead)
Procedure:
1.

Heat an element on your stove to medium

2.

Utensils needed small sauce pan, chopping board, chefs knife, whisk

3.

Mince the garlic and chop the onion into fine pieces add to the sauce pan

4.

Cut the lemon into quarters and squeeze the juice into the sauce pan

5.

Add all remaining ingredients to the sauce pan and heat on the stove until it just
starts to boil

69 | P a g e

6.

Reduce heat to low and simmer for 3 5 min. (you want to just get the sugars
broken down and combined)

7.

While the marinade is heating you can cut the pork tenderloin in 1 x 1/2 cubes

8.

Once the marinade is finished you can add everything to a large ziplock bag or
alternatively you can use a marinating container that has an air extractor and store in
the fridge for 24 hours

The key to the marinade is to get it deep into the meat so it doesnt dry out during the
grilling session. One trick I use is to poke each one of the pork pieces with a fork to aid
in the marinating. A marinating dish with an air extractor will literally suck all the air out
of the container and pull the marinade into the meat. It really works well.
Lets Get Grilling
1.

Heat your favorite gas, propane or charcoal grill to at least 500 F

2.

While your grill is heating up its time to add the meat to the skewers. You want to
divide the meat across the 8 skewers making sure each cube touches the next
without being to squished together

3.

Once your grill is good and hot its time to throw on your skewers

4.

I like to place the meat with the long side on the grill so I only have to flip them
once this should only take 5 7 minutes per side. Make sure they have black grill
marks but arent overcooked you dont want to dry them out

70 | P a g e

Halabos na Alimasag

Ingredients
3 lbs fresh blue crabs, cleaned
1/2 cup water
2 teaspoons salt
Cooking Procedure
Pour water in a large cooking pot. Let boil.
Add salt and crabs. Cook covered for 5 to 8 minutes while occasionally stirring.

Garlic Chicken
INGREDIENTS:
1 - 1 1/2 lbs chicken, cut into serving portions
1 egg white
1 tbsp cornstarch
1 tbsp sherry wine
3 stalks green onions, chopped
5 cloves garlic, minced

71 | P a g e

2 tbsp cooking oil

Sauce Ingredients:

2 tsp chili garlic sauce

2 tsp sugar
1 tsp cornstarch
2 tsp rice vinegar
1 tbsp water
2 tbsp sherry wine
2 tbsp soy sauce

Procedure:
Combine sauce ingredients. Set aside.
In small bowl, lightly beat egg white.
Add in cornstarch and sherry wine. Stir until cornstarch is dissolved. Add chicken and
coat well. .
Stir-fry garlic in heated cooking oil. Add in chicken and cook until tender (around 10
minutes).
Add the prepared sauce and green onions.
Cook for about 15-minutes while stirring constantly.
72 | P a g e

Remove from heat and transfer to a serving plate.

Serve with hot rice. Enjoy!

Grilled T-Bone Steak

INGREDIENTS:
2 T-bone steaks
1/4 cup soy sauce
1/3 cup sprite / 7up
1/4 cup banana ketchup
1/4 cup brown sugar
1 tbspcalamansi extract / lemon extract
1/2 tsp salt
1/2 tsp ground black pepper

73 | P a g e

1 head garlic, crushed

3 tsp steak seasoning
Procedures:
Combine all the ingredients together except the meat. (makes about 1 cup)
Marinade the steak with the mixed barbeque sauce and refrigerate for at least 2 hours
or overnight.
Cook the marinated beef over grill. Use the remaining marinade to baste the barbecue
for added flavor and to keep the meat from drying out.
Season with steak seasoning while grilling.
Serve with grilled vegetables of your choice.

DESSERT
BukoPandan

74 | P a g e

Ingredients:

BukoPandan extract

5 cups water

1/2 cup of brown sugar

1/2 teaspoon pandan extract

1 cup evaporated milk

1 bottle of green nata de coco

1 bottle of coconut stings, sweetened (or fresh coconut strings)

2 packs of Nestle Cream

1 can of Condensed Milk

PROCEDURES:
1. Pour water then slowly sprinkle powdered gelatin then stir constanly.( apply heat)
2. Add BukoPandan liquid then stir until everything is evenly distributed. Bring to a boil
while continuously stirring. Then add sugar and evaporated milk (reboil)
3. Turn off the heat and transfer the mixture to a mold. Allow the temperature to cool.
The texture of the mixture should be firm once cooled. Slice the firm gelatin into small
cubes
4. Combine, drained green nata de coco, drained coconut strings, nestle cream,
condensed milk (about 1/2 can of it), then mix well.

75 | P a g e

5. Allow the texture to thicken by chilling in the refrigerator or freezer for a few hours.
6. Transfer to individual serving bowl or cups then top with a scoop of vanilla ice-cream
Cinnamon Sugar Banana Lumpia

Ingredients:

3/4 cup Light Brown Sugar

2 teaspoons cinnamon

8 bananas, peeled and ends cut

8 lumpia wrappers*

Confectioners Powdered Sugar

Salted caramel for drizzling

Melted chocolate for drizzling

Procedure:
1. Preheat oven to 400F. Line a baking sheet with parchment paper.
2. In a medium bowl, combine brown sugar and cinnamon.

76 | P a g e

3. Working one at a time, dredge banana in cinnamon sugar mixture and place
banana on lumpia wrapper. Bring bottom edge of wrap tightly over banana,
rolling from bottom to top until the top of sheet is reached, being careful not to
tear wrapper. Repeat with remaining wrappers and filling.
4. Place wrapped bananas onto prepared baking sheet and lightly coat with
cooking spray. Place into oven and bake for 20-25 minutes, or until golden
brown.
5. Serve immediately, garnished with confectioners sugar and drizzle with salted
caramel and melted chocolate, if desired.

Taho: Soft Tofu, Vanilla Syrup & Tapioca

Ingredients:

3 packs Soy Pudding

1 1/2 cup Brown Sugar

1 cup Water
77 | P a g e

1 tablespoon Vanilla Extract

2 cups Tapioca Pearls, soaked in water overnight

Procedure:
1 Rinse the soaked tapioca pearls and put in a pan. Add enough water to cover the
pearls and simmer for 10 to 15 minutes or until it becomes transparent. Set aside.
2 To make the arnibal or brown sugar syrup, mix brown sugar and water and simmer
until the sugar is fully dissolved. Turn the heat off and add the vanilla extract.
3 Transfer the soy pudding on a glass container and microwave for a couple minutes or
steam until warm.
4 To assemble, spoon thin layers from the soy pudding onto a glass until 3/4 full.
5 Add 2-3 tablespoons hot sugar syrup, then top with tapioca pearls. Serve while hot.

Royal Bibingka

78 | P a g e

Ingredients:
2 Cups rice flour
2 Tablespoon baking powder
2 Cups coconut milk
4 Eggs
3/4 Cup sugar
1/4 Cup melted margarine
1/2 Teaspoon salt
1/4 Cup sugar for topping
Cheese
3 Tablespoon melted margarine
2 Salted eggs
Procedure:

Preheat oven to 350F

Pass banana leaves over an open flame

Line pan with banana leaves, set aside

Pour melted margarine in a mixing bowl, add sugar

Stir until combined, add eggs and beat until fluffy

Combine salt, flour and baking powder, mix well

Slowly blend egg mixture with the dry ingredients

Add the coconut milk , stir thoroughly into a thick smooth liquid mix
79 | P a g e

Pour the mixture into the pan or fill the pan about 3/4

Bake in preheated oven for about 20 minute

When half-done, take it out from the oven

Decorate with salted egg slices and cheese

Bake until a knife insert in center, comes out clean

Spread margarine on top then sprinkle with sugar

Bake until golden crust is formed

Halo Halo Crepe

1 cup milk

1 cup all purpose flour

2 tbsp sugar

2 whole eggs

Pinch of salt
80 | P a g e

Butter, for cooking

Procedure

1. Whisk all ingredients together in a bowl until smooth. Rest for at

least 30 minutes.
2. Heat a nonstick pan on medium heat. Melt 1 teaspoon of butter,
and pour crpe batter into the hot pan (about 1/3 cup).
3. Brown on one side, about 2 minutes. Cook on the other side for 1
minute. Repeat with the rest of the batter.
4. Serve.

Ingredients for the Crpe Toppings

Sweetened red beans (azuki)

Sweetened kidney beans

Langka

Sweetened saba

Macapuno

Nata de coco

Kaong

81 | P a g e

Procedure

1. In a bowl, mix together 1 teaspoon or more of the filling

ingredients.
2. Place a crpe on a plate and spoon some mixture into the middle,
leaving space along the sides.
3. Fold four sides of the crpe to make a square. Carefully flip it over.
4. Top with ube ice cream, a slice of leche flan, and pinipig. Serve
immediately.
BEVERAGE
Fresh Lime Soda

Ingredients:
1/4 cup sugar
6 limes (or enough for about 8 tbsp of lime juice), juiced
3 cups soda water, chilled
4 glasses
Procedure:
82 | P a g e

Begin by heating the water and sugar in a small saucepan until it becomes like a syrup.
Let cool.

For each drink glass, add 2 tbsp sugar water and 1 3/4 tbsp lime juice. Stir. Then add
3/4 cup soda water and stir again.
Apple Banana Smoothie

Ingredients:
1 frozen bananas, peeled and chopped
1/2 cup orange juice
1 Gala apple, peeled, cored and chopped
1/4 cup milk

Procedure:

83 | P a g e

1.

In a blender combine frozen banana, orange juice, apple and milk. Blend until
smooth. pour into glasses and serve.

Strawberry Oatmeal Breakfast Smoothie

Ingredients
1 cup soy milk
1/2 cup rolled oats
1 banana, broken into chunks
14 frozen strawberries
1/2 teaspoon vanilla extract
1 1/2 teaspoons white sugar

Procedure:

84 | P a g e

1.

In a blender, combine soy milk, oats, banana and strawberries. Add vanilla and
sugar if desired. Blend until smooth. Pour into glasses and serve.

Mint Tea

Ingredients:

2 cups filtered water

About 15 fresh mint leaves

Preparation:

1.

Bring the water to a rolling boil.

2.

Remove from heat and add the mint leaves.

3.

Steep for three to five minutes, depending on desired strength.

4.

Add sweetener as desired.

5.

Pour over ice.

6.

Garnish with lemon wheels or add lemon juice to taste.

85 | P a g e

7.

Serve hot in mugs or iced in tall glasses.

Cappuccino Cooler

Ingredients:
1 1/2 cups cold coffee
1 1/2 cups chocolate ice cream
1/4 cup chocolate syrup
crushed ice
1 cup whipped cream

Procedure:
86 | P a g e

1.

In a blender, combine coffee, ice cream and chocolate syrup. Blend until smooth.
Pour over crushed ice. Garnish with a dollop of whipped cream and serve.

Overhead Cost
Appetizer
Baked Tahong
Ingredients
kilo tahong, boile
with ginger
1 cup cheese
2 tbsp. garlic
1/3 cup mayonnaise
cup butter,
softened dash
2 tbsp. hot sauce
cup breadcrumbs
total
10% Buffer
Gross Food Cost
Yield
Total Cost

Price per kg/bulk

1kg

Unit Price
100

Total Price
50

1kg
1kg
220ml
225g

333.00
60
77.50
40.00

66.6
1.71
40.79
10.00

50ml
500g

14.00
150.00

8.24
34.1
211.44
21.14
232.58
3
Php 77. 53

Camaron Rebosado
Ingredients
kilo medium size
shrimp
2 tbsp. fresh milk
8 tbsp. flour
1 tbsp. cornstarch
1 tsp. salt
2 pieces raw eggs
2 cups cooking oil
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

Price per kg/bulk

1kg

Unit Price
330

Total Price
165.00

1l
800g
200g

71.26
93,90
14.50

1.78
11.89
1.04

12pcs
3.2 kg

80.00
464.00

6.00
.46
186.17
18.6
204.77
2
102.31
87 | P a g e

Onion Rings
Ingredients
2 large yellow onions
1 egg, beaten
cup flour
1 breadcrumbs
Salt
pepper
Vegetable oil
tsp. paprika
(optional)
1 cup ice-cold
water
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

Price per kg/bulk

1kg
1kg
800g
500g
500g
30g
3.2kg
500g

Unit Price
65.00
80.00
93.90
150.00
31.75
16.25
464.00
15.00

Total Price
16.00
6.00
160.00
.68
.31
1.28
3.71
1.53

1L

25.00

.07
410.96
41.6
458.56
4
114.64

Stuffed Eggs with Tarragon

Ingredients
6 eggs
1 tbsp. fresh tarragon
1 tbsp. fresh parsley
1 tbsp. capers
2 tbsp. canned tuna in
oil
2 tbsp. extra virgin
olive oil
2 tbsp. chopped
green olives stuffed
with anchovies
Salt
Pepper
Total
10% Buffer
Gross Food Cost

Price per kg/bulk

12pcs
1kg
1kg
250g
180g

Unit Price
80.00
60.00
50.00
200.00
28.00

Total Price
6.00
1.00
.95
200.00
7.50

3.2 kg

464.00

3.71

250g

180.00

1.16

500g
30g

31.75
16.25

1.28
2.77
224.37
22.4
246.77
88 | P a g e

Yield
Total Cost

2
PHP 123.39

Salad
Chicken Fruit Salad
Ingredients
1 so. Chicken bouillon
powder
2 cups cooked
chicken
2 cups seedless
grapes
2 medium apples
1 medium green
apple
1 medium pear
cup parsley
cup nestle cream
cup mayonnaise
Lettuce
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

Price per kg/bulk

1pc

Unit Price
10.00

Total Price
1.25

1kg

165.00

11.76

1kg

250.00

50.00

1kg
1kg

100.00
89.30

50.00
44.65

1kg
1kg
250ml
220ml
1kg

132.00
120.00
45.75
77.50
200.00

66
.8
.14
21.00
60.00
295.60
29.56
325.16
5
65.03

Ube Macapuno Salad

Ingredients
1 cup ube jam
1 pack instant alsa
gulaman
1 cup water
cup condensed
milk
cup macapuno
cup yellow nata de
coco

Price per kg/bulk

30g
257g

Unit Price
50.00
54.25

Total Price
26.31
27.12

1L
168ml

25.00
30.75

22.72
27.95

30g
12 oz

50.00
36.75

15.00
12.25

89 | P a g e

 cup all-purpose
cream
1/8 cup toasted
pinipig
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

250ml

45.75

20.80

25g

30.00

3.75
155.90
15.59
171.49
2
85.74

Filipino Chicken Macaroni Salad

Ingredients
kilo macaroni
noodles
2-3 pieces, medium
sized carrots
1 big chicken breast
500 ml mayonnaise
1 can pineapple
chunks
1 big white onion
cup sweet pickle
relish
3 hard-boiled eggs
1 cup diced cheddar
cheese
cup raisins
Salt
Pepper
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

Price per kg/bulk

1kg

Unit Price
82.00

Total Price
41.00

1kg4

40.00

13.33

1kg
220ml
3060g

125.00
77.50
230.00

62.50
25.83
77.00

1k
225g

60.00
50.00

10.00
.11

12pcs
225g

80.00
59.25

7.00
1.69

500g
30g
30g

31.75
16.25
16.25

15.87
8.12

Unit Price
41.50
16.25

Total Price
244.11
.13

8.12
273.34
27.33
300.67
7
75.18

Main Dish
Grilled Salmon with Steam Vegetables
Ingredients
1 tsp. sugar
tsp. black pepper

Price per kg/bulk

1kg
30g

90 | P a g e

2 tbsps. Oyster sauce

2 tbsps. Light soy
sauce
2 tbsps. canola oil
3 garlic cloves
1 piece peeled fresh
ginger
3 scallion greens
1 lbs. salmon fillet
4 spring cilantro
sprigs
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

14oz
385ml

73.00
14.95

10.43
.50

1L
1kg
1kg

130.00
60.00
25.00

43.33
15.00
5.00

1kg

250.00
1kg

1kg

50.00
150.00

70.00

267.85
17.50
493.3
49.33
592.63
2
271.31

Seafood Delight
Ingredients
lb. fresh crab meat
1 lb. shrimp
1 bell pepper
1 c. celery
1 sm. Mushroom
1 pkg. stuffing mix
1 c. mayonnaise
1 tsp. Worcestershire
sauce
1 can mushroom
soup
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

Price per kg/bulk

1kg
1kg
1kg
1kg
198g
50g
220ml
25oz

Unit Price
300.00
320.00
70.00
160.00
30.10
50.00
77.50
27.50

Total Price
136.3
320.00
35.00
30.00
16.00
6.25
.55
.55

70g

39.50

19.00
179.00
17.90
196.93
1
196.93

Adobo in Gata
Ingredients
170 ml rice vinegar
4oo ml coconut milk
60 ml soy sauce
6 cloves garlic
3 bay leaves
3 red birds-eye

Price per kg/bulk

250ml
1L
500ml
1kg
10g
1kg

Unit Price
50.00
8-.00
50.00
60.00
11.00
90.00

Total Price
5.00
32.00
5.00
10.00
3.00
.33
91 | P a g e

chillies
1 tsp. black pepper
1 whole chicken
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

30g
1kg

16.25
115.00

.108
115.00
170.43
17.04
187.47
2
93.74

Short Ribs Adobo

Ingredients
3 tbsps. Canola oil
3 lbs. beef short ribs
tsp. sea salt
1 tsps. fresh
ground pepper
1 cup chicken stock
1 cup coconut milk
1 cup apple cider
vinegar
1 head garlic
3 bay leaves
3 whole birds eye
chilli
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

Price per kg/bulk

1L
1kg
50g
30g

Unit Price
130.00
160.00
25.00
16.25

Total Price
5.75
72.7
2.5
2.80

25ml
2.54L

30.00
154.70

3.00
98.80

1kg
10g
1kg

60.00
11.00
90.00

5.00
3.66
30.00
521.2
52.12
573.3
5
114.66

Filipino Pork Barbeque

Ingredients
1kg Pork Tenderloin
8 Wooden skewers
White onion
5-10 cloves Fresh
garlic
1 fresh lemon
cup dark brown
sugar
1 tbsp. salt

Price per kg/bulk

1kg
20pcs
1kg
1kg

Unit Price
25.00
65.00
60.00
110.00

Total Price
82.50
1.25
10.00
6.00

1kg
350ml

13.50
31.75

20.00
7.11

500g

16.25

.89
92 | P a g e

1 tbsp. pepper
Ground dried chillies
cup oyster or fish
sauce
cup organic
ketchup
1 cup dark beer
Total
10% buffer
Gross Food Cost
Yield
Total Cost
Halabos na Alimasag

30g
1kg
250ml

90.00
50.00
17.75

1.09
157.90
.28

170g

18.50

18.50

Per bottle

77.63

2.35

Ingredients
3 lbs fresh blue crabs
cup water
2 tsps. Salt
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

Price per kg/bulk

1kg
1l
500g

Unit Price
300
108.69
31.75

Total Price
222
108.69
.12
330.81
33.08
318.1
2
159.00

Price per kg/bulk

1kg
500ml
170g

Unit Price
210.00
50.00
18.50

Total Price
60.00
11.90
.21

350ml
250g

13.50
15.00

59.14
.015

500g
30g

31.75
16.25

.27
.27

1kg
250ml

60.00
30.00

5.00
2.02

289.78
28.97
318.75
2
159.37

Grilled T-bone steak

Ingredients
2 t-bone steaks
cup soy sauce
cup banana
ketchup
cup brown sugar
1 tbsp. calamansi
extract
tsp. salt
tsp. ground black
pepper
1 head garlic
3 tsp. steak
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

136.83
13.68
150.00
2
150.00

93 | P a g e

Dessert

Buko Pandan

Ingredients
Buko pandan extract
5 cups water
cup brown sugar
1 cup evaporated milk
1 bottle of green nata
de coco
2 packs of Nestle
Cream
1 can of Condensed
Milk
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

Price per kg/bulk

15oz
1l
350ml
370ml
12oz

Unit Price
20.00
25.00
20.00
34.75
36.75

Total Price
.05
21.18
.11
.15
.08

250ml

45.75

91.5

168ml

30.75

30.75
148.77
14.77
163.54
4
40.75

Cinnamon Sugar Banana Lumpia

Ingredients
cup Light Brown
Sugar
2 tsps. Cinnamon
8 bananas
8 lumpia wrappers
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

Price per kg/bulk

350ml

Unit Price
13.50

Total Price
13.50

30g
18pcs
2pcs

42.50
25.00
28.85

42.50
25.00
28.85
109.85
10.98
120.83
20
5.49

Taho: Soft Tofu, Vanilla Syrup and Tapioca

94 | P a g e

Ingredients
3 packs soy pudding
1 cup brown sugar
1 cup water
1 tbsp. vanilla extract
2 cups tapioca pears
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

Price per kg/bulk

250g
350g
1l
7.25oz
500g

Unit Price
13.50
42.50
25.00
28.50
20.00

Total Price
0.23
0.42
3.12
3.60
0.70
145.6
14.56
159.5
3
53.16

Price per kg/bulk

400g
100g

Unit Price
49.75
18.65

Total Price
2.16
0.18

12pcs
1kg
1kg
220ml

80.00
41.50
333.00
77.50

6.00
30.00
16.65
4.95

Royal Bibingka
Ingredients
2 cups rice flour
2 tbsps. Baking
powder
4 eggs
cup sugar
Cheese
3 tbsps. Melted
margarine
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

59.94
5.99
65.98
2
32.99

Halo-Halo Crepe
Ingredients
1 cup milk
1 cup all-purpose
flour
2 tbsps. Sugar
2 whole eggs
Salt
butter
Sweetened red beans
Sweetened kidney
beans
Langka
Sweetened Saba

Price per kg/bulk

1L
250ml

Unit Price
71.26
45.75

Total Price
1.33
45.75

1kg
12pcs
500g
250ml
12oz
20oz

41.50
80.00
31.75
28.50
39.00
45.00

0.12
13.34
1.33
3.35
0.37
0.28

1kg
1kg

90.00
50.00

45.00
0.06
95 | P a g e

Macapuno
Nata de Coco
Kaong
Total
10% Buffer
Gross Food Cost
Yield
Total Cost

500g
12oz
500g

100.00
36.75
90.00

22.78
12.25
20.45
146.95
14.69
161.64
3
53.88

Beverage
Fresh Lime Soda
Ingredients
cup sugar
6 limes
3 cups soda water
Total
10% Buffer
Total Cost

Price per kg/bulk

1kg
1kg
500oz

Unit Price
41.50
100.00
30.00

Total Price
15.50
95.5
9.55
120.55
12.05
132.6

Unit Price
40.00
126.55
89.30
71.26

Total Price
5.00
100.00
12.76
2.70
120.46
12.04
132.50

Unit Price
30.00
15.00

Total Price
2.4
10.00

Apple Banana Smoothie

Ingredients
1 frozn bananas
cup orange juice
1 gala apple
cup milk
Total
10% Buffer
Total Cost

Price per kg/bulk

1kg
2.90L
1kg
1L

Strawberry Oatmeal Breakfast Smoothie

Ingredients
1 cup soy milk
cup rolled oats

Price per kg/bulk

100oz
250g

96 | P a g e

1 banana
14 frozen
strawberries
1 tsp. white sugar
Total
10% Buffer
Total Cost

1kg
1kg

40.00
572.00

5.00
78.00

1kg

41.50

10.00
105.4
10.54
115.58

Mint Tea
Ingredients
2 cups filtered water
15 fresh mint leaves
Ice tea
Total
10% Buffer
Total Cost

Price per kg/bulk

1L
1kg
1kg

Unit Price
25.00
50.00
75.00

Total Price
0.12
2.50
30.00
32.62
3.26
35.882

Price per kg/bulk

200g
800ml

Unit Price
220.50
215.00

Total Price
10.41
95.37

350ml

126.40

21.16

1L

361.40

29.06

Cappuccino Cooler
Ingredients
1 cups cold coffee
1 cups chocolate
ice cream
cup chocolate
syrup
1 cup whipped cream
Total
10% Buffer
Total Cost

151.2
15.12
166.32

97 | P a g e

Chapter 5
Financial Aspect

After the members have analyzed the result of the technical aspect of the project, the
financial aspect of the project was prepared, evaluated, and studied. It is very important for the
project to have such study because it estimates and evaluates the potential profitability of the
business and some of the financial condition of the project such as to direct management in
selecting the structure of business organization, market, location, and source of financial and
seminar project specification and eventually execute out the task to be initiated.

A. Statement of Assumption
1. The total amount of P 2 505 773.88 for the purchase of supplies in one year operation is
to be assumed enough for the first operation. It will increase by 8 percent.
2. The salaries of employee will have an annual increase of 7 percent.
3. SSS,PAG-IBIG and 13th month pay will be based on the salary.
98 | P a g e

4. Income tax will be charge of 35 percent based on yearly income.

5. The total sales will be expected to increase by 15 percent annually.
6. The sharing of income will not be equal but it depends on the amount of the capital
investment of the capitalist.
7. The business will follow the calendar year.
8. Rental will increase by 5 percent.
9. Furniture and fixture, machineries and equipment will increase by 15 percent.
10. Raw materials purchase will increase by 10 percent yearly.

Financial statement
The element of financial statement refers to the quantitative information list down
in the balance sheet, income statement and cash flow. The members of the study
carefully studied these three elements.
Project Daily Sales
Daily Sales
Seating Capacity
Maximum Turnover
Daily Covers
Average Check
Daily Sales

Lunch
50
2
100
150
15,000

Dinner
50
2
100
150
15,000

Total
200
150
30,000

Monthly Sales Covers

Monthly Sales Covers

Average Check
Sales

300*30 days (mos. with 30

days)
300*31 days (mos. With 31
days)
Sales/Covers =
P30,000/300
Monthly Sales =
P30,000*30 days (mos.
With 30 days)
= P30,000*31 days (mos.
With 31 days)

9,000
9,300
100
900,000

930,000

99 | P a g e

SALES FORECAST

Projec
ted
Turno
ver
Ratio
2

Maximum
covers (200
covers/day*no
. of days in a
month)
3

January
February
March
April
May
June
July
August
September
October
November
December

0.4
0.5
0.6
0.3
0.4
0.5
0.3
0.3
0.3
0.4
0.4
0.7

6,200
5,600
6,200
6,000
6,200
6,000
6,200
6,200
6,000
6,200
6,000
6,200

Projected
Covers

Averag
e
Checks

Sales
(covers*averag
e check)

4
Col.2*col.
3
2,480
2,800
3,720
1,800
2,480
3,000
1,860
1,860
1,860
2,480
2,400
4,340

6
Col.4*col.5

180
180
180
180
180
180
180
180
180
180
180
180

372,000
420,000
558,000
270,000
372,000
450,000
279,000
279,000
279,000
372,000
372,000
651,000

YEARLY COMPENSATION
Salaries

13th
month

SSS

PHILHEALTH

PAGIBIG

Gen. Manager

240,000.00

25,000.00

17,040.00

6,000.00

1,608.00

Chef

540,000.00

20,000.00

38,340.00

13,500.00

3,618.00

Waiter

576,000.00

15,000.00

40,896.00

14,400.00

3,859.20

Cashier

120,000.00

12,000.00

8,520.00

3,000.00

804.00

Security Guard

96,000.00

10,000.00

6,816.00

2,400.00

643.20

1,572,000.00

82,000.00

111,612.00

39,300.00

10,532.40

Note: The employees will receive a 13th month pay based on the performance of their job.

STATEMENT OF PARTNERSHIP OF EQUITY

100 | P a g e

20162017

MANZON

MAGTIBAY

MAZO

RAMOS

RILLO

BEG.
CAPITAL

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

100,000

100,000

100,000

100,000

100,000

ADD:
SHARE
IN NET
INCOME

5%
2,100,000

2,100,000

2,100,000

2,100,000

2,100,000

20172018

MANZON

MAGTIBAY

MAZO

RAMOS

RILLO

BEG.
CAPITAL

2,100,000

2,100,000

2,100,000

2,100,000

2,100,000

73,500

73,500

73,500

73,500

73,500

ADD:
SHARE
IN NET
INCOME

10,500,000

3.50%
2,173,500

2,173,500

2,173,500

2,173,500

2,173,500

20182019

MANZON

MAGTIBAY

MAZO

RAMOS

RILLO

BEG.
CAPITAL

2,173,500

2,173,500

2,173,500

2,173,500

2,173,500

82,593

82,593

82,593

82,593

82,593

2,256,093

2,256,093

2,256,093

2,256,093

2,256,093

ADD:
SHARE
IN NET
INCOME

10,000,000

10,867,500

3.80%

SCHEDULE OF SALARIES
2016
General Manager

240,000

2017

2018
258,000

276,000

101 | P a g e

Chef

540,000

552,000

564,000

Waiter

576,000

582,000

588,000

Cashier

120,000

123,000

126,000

96,000

98,400

100,800

1,572,000

1,613,400

1,654,800

Security Guard

SALARY OF 13TH MONTH PAY

2016

2017

2018

General Manager

20,000

21,500

23,000

Chef

45,000

61,000

62,000

Waiter

48,000

60,500

61,000

Cashier

10,000

12,250

12,500

8,000

10,200

10,400

131,000

165,450

168,900

Security Guard

2016
RAW MATERIALS
BEG.
ADD: PURCHASES

LESS: RAW
MATERIALS END

2017
-

2018

117,101.17

140,521.40

630,326.25

635,486.25

640,646.25

630,326.25

752,587.42

781,167.65

117,101.17

140,521.40

168,625.68

513,225.08

612,066.02

612,541.97

102 | P a g e

TOTAL KILOWAT
HOURS
consumed by
Business
X MERALCO
INDUSTRIAL
CHARGES PER
Kw/h
Total Electricity
Charges

4,150.00

4.5

4,500.00

4.95

18,675.00

22,275.00

300.00

330.00

8.51

9.35

Total water
charges

2,553.00

3,085.50

Telephone
monthly billing

1,200.00

1,380.00

X number of
months

12

Cubic meters of
water consumed
by business
X MAYNILAD
Industrial rate /
cum

12

Total Telephone
Charges

14,400.00

16,560.00

Total Utilities

35,628.00

41,920.50

INCOME STATEMENT

2016

2017

2018

103 | P a g e

SALES

5,112,000.0
0

5,290,920.00

5,491,974.9
6

635,486.25

640,646.25

COST OF GOOD SOLD

BEG. INVENTORY
RAW MATERIALS

630,326.25

752,587.42

781,167.65

OVERHEAD

1,052,742.8
8

1,081,107.28

1,111,395.52

COST OF GOOD SOLD

for SALE

3,428,930.8
8

2,821,739.06

2,958,765.5
4

LESS: ENDING
INVENTORY

342,893.09

282,173.91

295,876.55

GROSS PROFIT

3,086,037.7
9

2,539,565.15

2,662,888.9
9

1,400.00

1,600.00

LESS: OPERATING
EXPENSE
Pre Operating
expense

213,861.50

Office Supplies

1,200.00

Salary Expense

1,572,000.0
0

1,613,400.00

1,654,800.0
0

13th month

131,000.00

165,450.00

168,900.00

359,384.00

382,072.40

406,684.64

35,628.00

41,920.50

44,331.50

Advertising
Campaign

10,000.00

13,000.00

16,000.00

Depreciation
Expense

63,032.63

63,548.63

64,064.63

Total Operating
Expense

2,386,106.1
3

2,280,791.53

2,356,380.7
7

Net Income Before Tax

699,931.66

258,773.62

306,508.22

Income Taxes (35%)

244,976.08

90,570.77

107,277.88

Government Dues
(SSS/Philhealth/Pagibig
)
Utilities Expense

104 | P a g e

Net Income after Tax

454,955.58

CASH FLOW

2016

168,202.86

2017

199,230.34

2018

10,515,536.8
7

10,413,814.6
0

5,112,000.00

5,290,920.00

5,491,974.96

Total Receipts

15,112,000.00

5,290,920.00

5,491,974.96

Total Cash
Available for use

15,112,000.00

15,806,456.8
7

15,905,789.5
6

Cost of
production

527,287.88

1,033,179.97

724,508.94

Purchase of
Raw Materials

630,326.25

752,587.42

781,167.65

Overhead

1,052,742.88

1,081,107.28

1,111,395.52

Operating
expense

2,386,106.13

2,280,791.53

2,356,380.77

244,976.08

90,570.77

4,596,463.13

5,392,642.27

5,064,023.64

10,515,536.87

10,413,814.6
0

10,841,765.9
1

Cash Beg. Balance

Initial Capital
Sales

0
10,000,000.00

Less:Cash
Disbursement

Income tax
payable
Total
Disbursement
Cash Ending Bal.

Balance Sheet
Current Assets
Cash
Raw Material

2016

2017

2018

10,515,536.87

10,413,814.6
0

10,841,765.91

117,101.17

140,521.40

168,625.68

105 | P a g e

Inv.
Total Current
Assets

10,632,638.04

10,554,336.0
0

11,010,391.60

468,000.00

468,000.00

468,000.00

46,800.00

46,800.00

46,800.00

421,200.00

421,200.00

421,200.00

162,326.25

167,486.25

172,646.25

16,232.63

16,748.63

17,264.63

Book Value

146,093.63

150,737.63

155,381.63

Total Non
Currrent Assets

567,293.63

571,937.63

576,581.63

11,199,931.66

11,126,273.6
2

11,586,973.22

244,976.08

90,570.77

107,277.88

Partner's
Equity

10,500,000.00

10,867,500.0
0

11,280,465.00

Retained
Earnings

454,955.58

168,202.86

199,230.34

11,199,931.66

11,126,273.6
2

11,586,973.22

Non-Current
Assets
Equipment
Less:Acc.
Depreciation
Book Value
Furnitures &
Fixtures
Less:Acc.
Depreciation

Total Assets
Liabilities &
Partnership
Equity
Liabilites
Income Tax
Payable

106 | P a g e

FINANCIAL ANALYSIS
Gross
Profit
Ratio
Formul
a
G
ross
3,086,
Profit
037.79
S
5,112,
ales
000.00
60%

2,539,5
65.15
5,290,9
20.00
48%

2,662,888.99
5,491,974.96
48%

This ratio would mean that this is the

profit earned by the company deducting
the cost of sheet sales

NET INCOME RATIO

Formul
a
Ne
t
Income
Sa
les

454,95
5.58
5,112,
000.00
9%

168,20
2.86
5,290,9
20.00
3%

199,230.34
5,491,974.96
4%

This ratio means that for every one peso sale, the restaurant is earning about 3% to 4% as shown in ratio
of
various years this is the income after deducting the cost of sales and operating expenses.

CURRENT RATIO
Formula
Curren
t Assets
Curren
t Liabilities

10,632,6
38.04
244,976.
08
43

10,554,
336.00
90,570.
77
117

11,010,391.60
107,277.88
103

This ratio measures the liability of the

restaurant to pay its current obligation.

107 | P a g e

RETUN ON INVESTMENT
Formula
Sales Cost of
good sold
Cost of
Good Sold

1,683,0 2,469,1
69.13
80.95
3,428,9 2,821,7
30.88
39.06
49%
88%
This ratio measures the percentage of return on investment for the business.

2,533,209.42
2,958,765.54
86%

Note 10% increase every year

Projected Annual Compensation
Year 2016
Employee
s
General
Manager
Chef
Cashier
Waiter
Security
Guard
Monthly
Total
Multiply By
Annual
Total

No. of
Employee
s

Total
Yearly
Salary

SSS

PAG-IBIG

Basic
Monthl
y
Salary
30,000

360,000

831.87

3
2
4
2

20,000
15,000
12,000
8,000

240,000
180,000
144,000
396,000
1,320,000
12
15,840,00
0

Deduction

Total
Deduction

Net Salary

121

Phil.
Health
453.75

Withholdin
g Tax
943.80

2,350.42

27,649.58

463.79
403.29
403.29
403.29

121
121
121
121

332.75
272.25
272.25
272.25

2,123.55
1,201.77
2,403.54
1,201.77

2,000
1,998.31
3,200.08
1.998.31

18,000
13,002
8,799.92
7,801.69

3,715.4
0
12
4,584.8
6

968.00

2,420.00

12,080.62

19.184.02

75,253.19

12
11,616.00

12
29,040.0
0

12
144,
967.44

12
230,208.3
0

12
903,038.2
8

108 | P a g e

CHAPTER 6
Socio-Economic Aspect

Businesses were established because their main purpose is to gain profit.

Gaining profit should only be the secondary reason instead satisfaction should be given
importance because satisfaction caters to the needs of the customers. At the same
time, the proponents are able to provide quality products and service and knowing that
the government, employees and suppliers benefit also.

109 | P a g e

Taxes
The tax is very important for the nation and to fund up the government projects
like to improve and develop the community, especially the City of Quezon because this
is where the business located.

Prices
This business offers a right price for the food and beverage products because the
price of the products will always depend on its quality and the price of the raw materials
used.

Local Producers
The business will help the local entrepreneurs because some of raw materials
used are mostly available here in Philippines, and the local procedures help them earn
more income. Purchasing from a regular producer assures loyalty, good quality products
at a low price.

Community
The business will help the community by paying tax to the government and it will
organize the projects like building new road, bridges and etc. and the business will also

110 | P a g e

maintain the cleanliness of the community by promoting the proper way of waste
disposal.

Social Implication
Contribution of the Business to the Society:
1. The Employment
This business will be an opportunity for the local citizens to be employed.
Also, it will provide jobs for the qualified applicants.

Improvement in the quality of social life:

There will be an improvement in the social life of the people in Quezon,
especially the people who were hired in the business because it will increase their
monthly income. There will also be an improvement on the peoples lifestyle because
they will be introduced to a new hospitality industry, the newest trends in the restaurant
business in the Philippines.

Increase Saving:
The people who will be hired by the business will save more money because our
business offers a good salary program.

111 | P a g e

Economic Implications
Product Development:
There will be a product improvement because the business will be introduced to
the public a variety of food and beverage that the other bars are offering, although
business did some improvement with it because it used high quality ingredients and it
offered alcoholic beverage that are popular in foreign countries.

Effects on the economy of the Philippines

Business is the lifeblood of the economy of every country. Business is the reason
why money goes around and is the initiator in transactions. This business will help to
nourish the economy of the country, and it will be an additional investor in our country
because it will be paying taxes to the government.

Effects on the Hospitality Industry

If a business has a good quality and standard, it offers a good entertaining
service and will gain popularity.Furthermore, it will help attract local and foreign tourist.

112 | P a g e

Chapter 7
Summary of Findings, Conclusions and Recommendations

This chapter consists the summary of the whole study and conclusion on
different chapters together with the recommendations of the researchers.
Summary of Findings
The researchers had chosen the Azotea Restaurant as a business because the
researchers think that people need a different ambiance rather than any other common
restaurants. Different customers have their own product preferences which gave the
researchers an idea on how to satisfy their demands. With this demand, they have

113 | P a g e

come up with a garden themed restaurant business, with uniqueness and quality of
service: a soothing ambience and well entertained environment.
In establishing this business, the partners considered the job analysis which
includes job description and job specification. It includes hiring of employees and the
improvement and promotion of the bar. The owners decided to put up a business in the
form of partnership, composed of five members.
Conclusions:
Marketing Aspect:
Filipinos had embraced different styles of cuisine, but still they look for the taste
of unique and modern cuisine. That is why the researchers chose the business garden
themed restaurant. The business establishment is located along Maginhawa Street,
Quezon City. For the partners, this is one of the places where we can find a lot of
people where the restaurant can be promoted. The raw materials for the product can be
easily found because the business place is near grocery stores, supermarkets, malls,
etc. Since the partners are relatively new in business, the researchers had come up with
the following promotions to be done in order to inform the public about the existence of
Garden Themed Restaurant thru distribution of leaflets to nearby areas two days before
the start of normal operation. Posters are to be posted around vicinity and locality (1)
one week before the start of the normal operation. Free taste for the first 100 customers
on the opening day and all desserts and drinks will be discounted on the first day of the
operation.

114 | P a g e

Management Aspect
With the chosen business, the partnership was the form of business organization,
to ease contribution and its investments. People who will be involve in managing the
business were mostly those who has a wide expertise in service operations. The project
had a simple organizational structure.
Technical Aspect
The recipes prepared by Azotea Restaurant is easy to prepare because of the
availability of ingredients and its cheaper cost. It involves steps in making the products
that can be found easily.
The business will provide good quality service, we will hire persons that are
highly qualified for the job, and the person should also possess good personality.

Financial Aspect
The researchers had come up with the capital of P10, 000,000.00 in order for the
business establishment to gain profit. Based on financial statement, it is profitable and
viable. The main factor to be considered is to be successful in this business, the quality
of the product and service to the people.

Socio-Economic Aspect

115 | P a g e

Since the business is a garden themed restaurant, it is necessary for the partners
to hire workers and because of that the partners had helped the people to land jobs. It is
also had sufficient benefits to the public and to the members of the family. The business
would help the government in raising revenue which would help much on the progress
and development of the country.

Recommendations
Based on the result of the study, the researchers therefore recommend the
following:

Group Students
Being in this business they must have broad knowledge, long patience, and a lot
of effort. With these, the business to be established by the individuals, partners, or even
corporations would be feasible because establishing a business is not an easy job.
Many things and information should be done first before the business could exist, such
as surveys, interviews, and documentation, going to different bureaus for registration,
for it is the most important thing.
All the things above could make the business legal and grow stronger, if done
correctly.
Businessmen

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This study gives ideas and serves as guide to those who would like to venture in
this kind of business.

Researchers
The researchers should continue its goal of providing good quality and excellent
services to their customers and improve quality as well as maintain a hospitable staff
and should develop a good relation to their guests and target market.

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