Chapter IV Partial Isay Version

Chapter IV
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
This chapter oversee the presentation, analysis and interpretation of gathered data
that are relevant and useful to the study specifically on some aspects of business namely
marketing, technical, management, financial, and other significant factors.
I. Marketing Aspect
Marketing is an important aspect in establishing a business. It contributes
significantly to the success of the organization. An effective way to encourage sales from
customers is through marketing and promotion of products. Effective marketing strategies
such as knowing the factors considered by customers in choosing a restaurant will be a
great help to sustain ones business.
The Menu
Banana Bunch Bistro is a place where you can enjoy eating banana with different
touch and rice meals featuring Filipino cuisine. Its goal is to attract everyone,
especially the students to feel like home because of our menu. The bistros menu will be
consisted of banana spring rolls, banana split icebox cake, Nutella and banana sandwich,
banoffee pie and grilled banana smores for the banana made dishes. Rice meals will consist
of chicken and pork adobo, pork binagoongan, longganisa, porkchop and chicken inasal that
are wrapped in banana leaves. The menu also provides beverages like our local sagot
guulaman, fresh buko and pineapple juice, and the millennial favourites like blue lemonade
and iced tea.
The Pricing Policy
Pricing is one of the most important elements of marketing. It reflects the supply
and demand relationship of products. Banana Bunch Bistro will serve its customers a
pricing strategy whereby the selling price of the products will be express through odd
prices, like 99, 149 and 199. So that customers will be associated with spending 90 rather
than 100.
1
Banana Bunch Bistro Menu
RICE MEALS
Chicken and Pork Adobo Wrap PHP
Chicken and pork meat marinated

in vinegar, soy sauce, and garlic, which
is browned in oil, and simmered in the
marinade.
Pork Binagoongan Wrap PHP
Pork stewed and sauted in shrimp paste

served with mango salsa.
Chicken Inasal Wrap PHP
Roast chicken marinated in a mixture of

lime, pepper, vinegar and annato then
grilled-over hot coals while basted with
the marinade.
Longganisa Wrap PHP
Sausages flavoured with indigenous

spices fried in its own oil and served
with salted egg and tomatoes.
Porkchop Wrap PHP
Coating a cutlet of meat

with breading or batter and frying in
cooking oil served with salted egg and
tomatoes.
2
Desserts
Banana Split Icebox Cake PHP
A traditional icebox cake made up of layers

of banana slices, graham crackers and cream,
and chilled for serving.
No Bake Banoffee Pie PHP
Dessert pie made from bananas, cream and

toffee, combined either on a pastry base or
one made from crumbled graham crackers and
butter.
Nutella and Banana Sandwich PHP
A sandwich made from roasted nuts, banana

slices and Nutella, pressed in a sandwich
maker.
Grilled Banana Smores PHP
A whole banana stuffed with chocolates and

mini-marshmallows grilled until melted,
inspired by smores.
Banana Spring Rolls PHP
Made of thinly sliced bananas with caramel

spread, rolled in a spring roll wrapper and
fried then dipped into melted chocolate.
BEVERAGES
3
Fresh Buko Juice - PHP
Sagot Gulaman - PHP
Iced Tea - PHP
Blue Lemonade - PHP
Pineapple Juice - PHP
Water - PHP
4
The Place
The chosen location for the proposed business will be the RJ. M. Bldg. Located at
Mabini Street, Cabanatuan City.
The Promotional Strategies
The researchers used different promotional strategies to attract more customers for
the business. These are through:
1.) Social Media Almost everyone have an account on social media it is the most
effective strategy to promote the business, like on Facebook, Instagram, and
Twitter. A social media profile will be created for easy communication among
customers by posting/sharing of the restaurant.
Banana Bunch Bistro Facebook page and Instagram account:
2.) Advertising We will
post tarpaulins and
flyer stickers will
put in the tricycles
on different
locations near in the
city like schools,
highways and others
to attract the
potential customers
and to know that theres a new place that suits for eveyone.
Market Analysis
5
To determine the projected market share of the proposed business, the analysis of
information such as target market, sample size, demand, effective demand forecast, supply
forecast and the relationship between the supply and demand is presented below.
Table 1.1
Target Population
Populati
Barangay
on
Wesleyan University-Philippines: College Students 6,832
Honorato C. Perez Sr. Memorial Science High School: Senior
High Students 455
Total Population 7,287
Target Market
Aside from the residents of the said barangays above of Cabanatuan City, visitors
and tourists are the target market of the proposed business usually aging from 18-60 years
old.
The Sample Size
In projecting the sample size of the target market, the researchers used the
population table of Cabanatuan City and used the Slovins formula with a population of
7,287, the researchers arrived at a sample size of 380 respondents as shown below:
N= 7,287 (number of population)
E= 5% (margin of error)
N
n =
(1+ Ne )
7,287
n =
(1+7,287(.05))
n = 380 respondents
Demand Forecast
6
The tables presented below are the factors used to derive at the effective demand.
Using the data gathered from the population of the selected barangays and the annual
growth of 1.7% the researchers were able to project the future demand of the business.
FROM HERE NO EDIT
Table 1.2
Effective Demand
Demand Forecast Analysis
Projected Target
Market 4,000 and above
Projected 18 - 60 yrs old Willing to try our Those who usually eat allowance and Lunch-Dinner
Year Annual Demand
Population restaurant in a restaurant 15,000 and above goers
salary
1 16,540 53.48% 95% 83% 46% 96% 128,380

2 16,822 53.48% 95% 83% 46% 96% 130,563
3 17,108 53.48% 95% 83% 46% 96% 132,782
4 17,398 53.48% 95% 83% 46% 96% 135,040
5 17,694 53.48% 95% 83% 46% 96% 137,335
Table 1.2 shows that based on the survey conducted, 95% said that they are willing
to be a customer of the newly established underwater-themed restaurant in Cabanatuan City,
83% are those who usually eat in the restaurant, 46% of the respondents or those whose
monthly allowance is 6,000 and above for students and income of 15,000 and above for
income earners are considered to be the capacitated buyers and 96% preferred eating in a
restaurant during lunch and dinner.
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Table 1.3
Total Annual Demand Frequency
Effective Demand by Frequency
Year Frequency No. of times a year Effective Demand
Once a week 52 160,167 38% 60,864
twice a week 104 320,335 16% 51,254

3,080
1 once a month 12 36,962 43% 15,894
occasionally 4 12,321 3% 370
Total 128,380
Once a week 52 162,890 38% 61,898
twice a week 104 325,780 16% 52,125

3,133
2 once a month 12 37,590 43% 16,164
Total 130,563
Once a week 52 165,659 38% 62,951
twice a week 104 331,319 16% 53,011

3,186
3 once a month 12 38,229 43% 16,438
Total 132,782
Once a week 52 168,475 38% 64,021
twice a week 104 336,951 16% 53,912

3,240
4 once a month 12 38,879 43% 16,718
Total 135,040
Once a week 52 171,340 38% 65,109
twice a week 104 342,679 16% 54,829

3,295
5 once a month 12 39,540 43% 17,002
Total 137,335
Table 1.3 below illustrates the total effective demand which is multiplied to the
buying frequency of the customers to get the annual effective demand in terms of
frequency.
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Supply Forecast
The researchers were able to compute the total supply using the frequency of how often the customers eat in a
restaurant. Table 4 shows the projected supply. A growth rate of 1.7% is used to determine the total supply of the
succeeding years.
Table 1.4
Supply Schedule
Supply Forecast Analysis

Poi
Ku Tota
Gourm Plaza nt NE
Yea KuyaZa ya Rosend Vicentic Lamara Rusti l
et Letic and Restaur
r r's J' a's o's ng ca Supp
Alley ia Gri ant
s ly
ll
13 15 1,8
1 50 70 120 200 250 260 280 300
6 0 16
13 15 1,8
2 51 71 122 203 254 264 285 305
8 3 47
14 15 1,8
3 52 72 124 207 259 269 290 310
1 5 78
14 15 1,9
4 53 74 126 210 263 273 295 316
3 8 10
14 16 1,9
5 53 75 128 214 267 278 300 321
5 0 43
9
Table 1.5
Total Annual Supply Frequency
No. of times
Year Frequency Supply
a year
Once a week 52 94,432 37% 34,940
twice a week 104 188,864 23% 43,439
1,816
1 once a month 12 21,792 35% 7,627
Total 86,369
Once a week 52 96,037 37% 35,534
twice a week 104 192,075 23% 44,177
1,847
2 once a month 12 22,162 35% 7,757
Total 87,837
Once a week 52 97,670 37% 36,138
twice a week 104 195,340 23% 44,928
1,878
3 once a month 12 22,539 35% 7,889
Total 89,330
Once a week 52 99,330 37% 36,752
twice a week 104 198,661 23% 45,692
1,910
4 once a month 12 22,922 35% 8,023
Total 90,849
Once a week 52 101,019 37% 37,377
twice a week 104 202,038 23% 46,469
1,943
5 once a month 12 23,312 35% 8,159
Total 92,394
Demand-Supply Analysis
Using the annual demand in table 1.4 and annual supply in table 1.5, researchers
were able to determine the gap to which business may share market.
Table 1.6
10
Suppl
Year Demand Gap
y
128,38 86,36 44,19
1 0 9 4
130,56 87,83 44,94
2 3 7 5
132,78 89,33 45,70
3 2 0 9
135,04 90,84 46,48
4 0 9 6
137,33 92,39 44,94
5 5 4 2
Table 1.7
Presentation of Market Share
Year Utilize Capacity Total Demand Frequency Market Share
1 32,032 128,380 19.97%
2 42,600 130,563 24.60%
3 43,324 132,782 24.60%
4 44,061 135,040 24.60%
5 44,810 137,335 24.60%
Market share of 19.97% in the first year is computed by dividing the utilize
capacity which is 32,032 over the total demand frequency of 128,380 plus the utilize
capacity. Same computation will apply to the following years.
Table 1.8
Presentation of Utilize Capacity
Yea Normal Normal % of Utilize

r capacity per capacity per utilize Capacity
1 160 49,280 65% 32,032
2 160 50,118 85% 42,600
3 160 50,970 85% 43,324
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4 160 51,836 85% 44,061
5 160 52,717 85% 44,810
Normal capacity per day was computed by multiplying the restaurants maximum
capacity of 60 by the estimated turnover of the customers of 2.67.
II. Technical Aspect
This portion of the study will discuss the context of production and service process,
where the store will be built, project layout, costing of products and other
technicalities needed by the business. It also includes the description of the equipment,
machineries, and tools that will be used inside the restaurant.
Table 2.1
Machineries and Equipment to be used
Description Items Quantity Unit Cost TOTAL COST
CCTV 2 3,000 6,000
1 9,000 9,000
Cash Register
1 2,000 2,000
Electric Grill
1 1,698 1,698
Exhaust Fan
Gas Stove
2 1,099 2,198
12
Microwave Oven 1 2,599 2,599
Preparation Table 1 9,499 9,499
Refrigerator
14,399 14,399
1
Rice Cooker 2 900 1,800
Sandwich Maker
2 750 1,500
TOTAL 50,693
Table 2.2
Tools and Utensils
Unit
Description Items Quantity TOTAL COST
Cost
Baking Pan 2 690 1,380
13
Bowls 50 15 750
Can Openers 1 160 160
Chopping Board 3 100 300
Chopping Knives 1 980 980
(1 set)
Cutlery Rack 1 850 850
Glass Divider Rack
1 355 1,000
Glasses 40 15 600
Pan 2 400 800
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Pots 2 900 1,800
Pitchers 15 70 1,050
Plates 35 80 5,600
BANANA?????!!
Saucers 40 15 600
Service Trays 8 100 800
Spatula and Brush
for Baking 2 75 150
Spoon and Forks
40 50 3,500
Strainer Flour 2 400 800
Sifter
Ladle 2 66 132
15
Tong 2 66 132
Spatula 2 66 132
Pie Server 2 230 460
Measuring Cup 2 150 300
Measuring Spoon 1 60 60
Piping Bag and 2 150 300
Piper
Hand Mixer 1 1,066 1,066
TOTAL 23,702
Table 2.3
Furniture and Fixtures to be Used
Description Items Quantity Unit Cost TOTAL COST
16
Air Conditioner 1 24,900 24,900
Countertop Display
1 10,000 10,000
Showcase
DiningChairs and 6 5000 30,000
Tables set
Kitchen Sink 1 7,000 7,000
Sound System 2 750 1,500
Stainless Trash Bin 2 272 544
Wall Clock 2 100 200
Toilet Set 1 6,000 6,000
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Bathroom Mirror 1 200 200
Lightings 4 250 1,000
LED Bulb 2 175 350
Sofa 1 7000 7,000
Hammocks 4 6000 24,000
TOTAL 112,694
Figure 2.1
Production Process
Purchase of
Supplies
Storage
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Food Preparation
and Cooking
Process
Quality Assurance
Plating
Serving
Production Flow
1. Purchasing of Supplies. The buying of goods will depend on the product ingredients.
Purchase can be weekly or daily depending on the necessity and demands from the
customers. Raw materials shall be purchased in the Public Market of Cabanatuan City.
2. Storage. Regular supplies that have been purchased are now to be stored to its
convenient location to avoid spoilage. The kitchen helper will then segregate
whether its dry, liquid or frozen. Goods such as meat, fruits and creams should be
stored at the refrigerator while dry and liquid goods, such as condiments should be
stored in the cabinet.
3. Food Preparation and Cooking Process. Ingredients that will be used in cooking shall
be prepared by the Chef and his assistant. Next, cooking procedure of rice meals are
cooked ahead before the customer come in. Then the procedure of banana leaf wrapping
will depend on the ordered meal of the customer.
4. Quality Assurance. The Chef and his assistant cook will inspect the prepared food
before serving it to the customers to ensure food quality.
5. Plating. This is where dishes are garnished or added sauce in order to make food
more attractive and look appetizing and unique on our way.
6. Serving. Foods prepared will be served to the customers.
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Figure 2.2
Service Process
Welcoming Customers
Selecting from the Menu

Board
Taking Order
Food Preparation
and Cooking Process
Serve Order
Billing Customers
Receiving Payment
Service Process
1. Welcoming the Customers. The customer comes into the restaurant where they will be
greeted and accommodated by the crew to their seats.
2. Selecting from the Menu Board. The customer will examine the menu board and choose
the dishes they would want to order.
3. Taking the Order. The waiter will note the order of the customer and will bring it
to the chef and kitchen assistant.
4. Food Preparation and Cooking Process. Using the notes of the customers orders, the
chef and the assistant cook will prepare the ingredients and will cook the food.
5. Serve Order. The customers desired order will be served by the waiter.
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6. Billing
Customers. The
crew shall bill
the customers,
bring the same to
the cashier and
return the change
if any. Any
excess on the
said payment left
on the table
shall be the tip.
7. Receiving Payment- ERASE na parang redandunt na pag ilalagay:D
Project Location
The proposed project will be established RJ. M. BLDG, Mabini Extension, Cabanatuan
City and will rent a 7 x 7 meter land. The production or kitchen area would be 2.5 x 3
meters.
Figure 2.3
Floor Plan
Figure 2.4
Vicinity Map
21
D
Figure 2.5
Figure 2.5
Proposed Location
Figure 2.6
Restaurant Perspective
View
Front View
22
NOT UPDATED!!
Product Costing
CPA (Chicken and Pork Adobo) Wrap

Raw MaterialsPork Binagoongan Cost
1/12 kgpork belly,Rawchopped
Materials Cost 15.00
1/12kg chicken,
1/6 kgPork, cubedcut into serving Chicken Inasal 11.67
30.00
2/3 pcs. Garlic,
1/6 tbsp dried bay leaves
minced
Raw Materials Cost 0.83
0.50
1/3
1/6 tsp
1/6 kg whole
onion,peppercorn
cupchicken chopped
cut into serving pieces 0.83
0.83
23.33
1/6 clove
1/6
1/3 cup garlic
tomato,
tablespoons , slightly
chopped
ginger, crushed
minced 0.50
1.67
0.83
1/3
1/12 onion,
1/3 peeled
cup shrimp
tablespoons paste andminced
garlic, chopped 0.83
3.33
0.50
1
1/8tbsp
2/3 vinegar
tbsp
cup sugar (white or
lemongrass, sugar cane)
chopped 1.16
0.16
0.83
1/6 cup
1/24 cup
1/12 soy sauce
kgkalamansi
calamansi juice 1.16
1.67
1.67
tbsp brown sugar Longganisa 0.83
1/6 tablespoon salt 0.33
1 pinch Raw Materials Cost
1/24 cup of salt
brown sugar 0.33
1.67
1/8 kg (2 pcs.)
tbsp cookinglongganisa 22.50
1/6 cup lemon oil
Total(softdrink)
soda Cost(PHP) 0.83
2.00
38.16
0.94
1/12 tablespoon ground Totalblack
Cost(PHP)
pepper 33.97
0.83
1/16 cup of oil
1/24 cup
Salted eggof oil 23 1.67
2.81
1/16 cup tomato Total Cost(PHP) 0.63
33.66
Total Cost(PHP) 26.88

No-Bake Banoffee Pie
Raw Materials Cost
25g Graham Crackers Porkchop 3.88
Nutella and Banana Sandwich 3.63
12.5g butter,melted Raw Materials Cost
1 pc. pork chop Raw Materials Cost 26.67
Grilled Banana Smores
1/5
2 banana
slices of lacatan,
bread sliced into rounds 3.75
3.89
1/3 egg Raw Materials Cost 1.33
Banana Spring Rolls
1/3 37.5
cup
1 of
Ripe
15g breading
caramelized mix
firm large bananas,milk
Nutella condensed unpeeled 3.33
6.38
7.5
11.85
1/3 1/8
cup of
Cupbread crumbs marshmallows
miniature Raw Materials Cost 3.332.5
1 banana,
31.25ml peeled and sliced 6.00
6.67
tsp
1
1/16 Cupchilled
salt
banana, NESTL
cut in
chopped half
nuts All Purpose Cream 0.67
1.25
1/126.67
teaspoon
grams ground Total
black pepper
cup chocolate
condensed Cost(PHP)
milk 1.00
1.13
3.75
1 Tablespoons
0.22 tbsp butter chips 1.67
4.38
6.25g
1 cup Dark
cooking oilchocolate,
oil for frying grated 5.00
vegetable 0.67
1/9
Tomato cup
ketchupnuts Total Cost(PHP) 2.22
15
1 Egg wrapper 0.57
Total
Total Cost(PHP)
Cost(PHP) 3.62
26.3
BEVERAGES
Iced Tea
Softdrinks
Raw Materials Cost
Raw Materials Cost
Iced Tea Powder 2.00
Softdrinks in Can 22.00
Ice 5.00
RECIPES
RICE MEALS
Chicken and Pork Adobo Wrap Recipe
24
Prep time: 15 minutes
Cook time: 60 minutes
Total time: 1 hour 15 minutes
Serves: 6 servings
Ingredients
1kl pork belly, chopped
1kl chicken, cut into serving pieces
3 to 4 pieces dried bay leaves
2 teaspoons whole peppercorn
1 cloves garlic, slightly crushed
2 onion, peeled and chopped
6 tablespoons vinegar (white or sugar cane)
to 1 cup soy sauce
1 cup water
Salt to taste
3 tablespoons cooking oil

Instructions
1. Heat oil in a pan.
2. Once the oil becomes hot, add the garlic. Cook until the colour turns golden brown.
3. Remove the garlic and set aside. Add pork and chicken. Cook for 5 minutes or until
the colour turns light brown.
4. Add whole peppercorn, bay leaves, oyster sauce, soy sauce, and water. Let boil and
simmer until the meat gets tender.
5. Add the sugar and stir.

25
6. Pour-in vinegar and let boil.Simmer until most of the liquid evaporates.
7. Add salt to taste. Put-in the fried garlic, stirred, and cooked for 2 minutes.
Pork Binagoongan Wrap Recipe

Total time: 55 minutes
Serves: 6 servings
Ingredients
2 lbs. Pork, cubed
1 tbsp Garlic, minced
1 cup onion, chopped
1 cup tomato, chopped
cup shrimp paste
kilo calamansi
24 ounces water
4 tbsp Sugar 1
Instructions
1. In a cooking pot, pour-in the water and bring to a boil.
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2. Put-in the pork, vinegar, and dried bay leaves and simmer for 35 minutes or until
meat is tender.
3. Remove the meat from the pot separating it from the liquid and other ingredients.
Set aside.
4. In a separate pan, saute the garlic, onion, and tomato.
5. Add the shrimp paste and simmer for 5 minutes (more time is needed for raw shrimp
paste).
6. Put the pork in and cook for 7 minutes. Be sure to mix all the ingredients well.
7. Add the chilli and simmer for 3 minutes.
8. Add salt and pepper to taste.
Chicken Inasal Wrap Recipe

Total time: 1 hour 18 minutes
Serves: 6 servings
Ingredients
2 lbs chicken cut into serving pieces
2 tablespoons ginger, minced
2 tablespoons garlic, minced
cup lemongrass, chopped
27
cup calamansi juice
1 tablespoon salt
cup brown sugar
1 cup lemon soda (softdrink)
tablespoon ground black pepper
Basting Sauce:
3 tablespoons atsuete powder
cup oil
teaspoon salt
calamansi juice
Instructions
1. In a freezer bag or large bowl, combine chicken, lemongrass, salt, ground black
pepper, ginger, garlic, brown sugar, vinegar, lemon-lime soda, and lemon juice.
2. Stir or shake the mixture until every ingredient is well incorporated. Marinade for
1 to 3 hours.
3. In a bowl, combine margarine, annatto oil, salt, and lemon juice then stir. Set
aside.
4. Grill the chicken while basting generous amount of the margarine mixture.
5. Transfer the grilled chicken to a serving plate.
Longganisa Wrap Recipe
28
Prep time: 12 hours
Total time: 12 hours 18 minutes
Serves:8 servings
Ingredients
1kl (2.2lbs)longganisa
1 cup oil
Salted egg
1 cup Tomato
Instructions
1. In a large cooking pot put 2 cups of water and the readymade longganisa.
2. Wait until it boils. Then drain the water from longganisa
3. Put the oil on the pan and wait until it bubbles
4. Low the fire and put the longganisa on the pan and cover it
5. Meanwhile, Wait until it cooks and transfer to serving plates
Porkchop Wrap Recipe

29
Serves: 3 servings
Ingredients
3 pieces pork chops
1 egg
1 cup (60g) breading mix
1 teaspoon salt
teaspoon ground black pepper
2 to 4 cups cooking oil
Tomato ketchup
Instructions
1. Rub salt and pepper all over the pork chops. Let it rest for 10 minutes.
2. Pour cooking in a wide cooking pot and then apply heat.
3. Meanwhile pour the breading mix in a wide plate. Mix well.
4. Crack the eggs in a bowl. Beat until the texture becomes smooth.
5. Dredge a piece of pork chop in the breading mixture. Dip it on the bowl with egg
making sure that every inch is covered with beaten egg. Dredge it back in the
breading mix. Once the oil is hot, slowly put the piece of pork chop in the cooking
pot. Cook in medium heat for 12 to 15 minutes. Remove from the cooking pot. Let the
oil drip-off and then arrange in a plate. Perform this step until all the pork chops
are consumed.
DESSERTS
Banana Split Icebox Cake Recipe

Serves: 10 servings
Ingredients
2 Packages Graham Crackers

30
3-4 Large Bananas, sliced
(of a 14 oz can) Can of Sweetened Condensed milk
2 Cups Freshly Whipped Cream
Instructions
1. In a large bowl, combine of the whipped cream and sweetened condensed milk gently
fold it into everything. Add the remaining whipped cream and fold until completely
combined. Adding a little at a time is keeping it lighter vs just whipping it all
together and set aside.
2. Lay a couple of graham crackers in an even layer at the bottom of a 9x13" dish.
Cover with banana slices and a couple scoops of filling. Repeat layers until all of
the filling is used, ending with filling on top. Cover tightly with plastic wrap and
refrigerate until serving, up to 1 day.
3. Store leftovers in an airtight container in the fridge for up to 3 days.
No Bake Banoffee Pie Recipe

Serves: 8 servings
Ingredients
200g of Crushed Grahams Cracker
100g butter, melted
300ml sweetened condensed milk
4 firm bananas
250ml cream, whipped
50g dark chocolate, grated
Instructions
1. Crush the biscuits in a food processor until you have fine crumbs then and add the
melted butter. Process again to combine. The crumbs should stick together when
squeezed.
2. Press crumbs into 23cm spring form cake tin until halfway up the sides. Refrigerate
while you make the filling.
3. Place the cubed butter and the golden syrup into a saucepan and heat, stirring until
melted.
4. Add the tin of condensed milk and stir on medium heat for approximately 5-8 minutes
until the mixture bubbles, thickens and starts to change colour.
5. Remove from the heat and cool for a couple of minutes before pouring into the
chilled crumb crust.
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6. Refrigerate until cold and firm. The pie can be made up to this point and finished
when you are ready.
7. To finish, slice three bananas and mix them with the whipped cream.
8. Pour into the tart shell on top of the chilled caramel and smooth down to a nice
flat surface.
9. Sprinkle chocolate shavings onto the top of the tart and then decorate with the
final sliced banana.
Nutella and Banana Sandwich Recipe

Cook Time: 10 minutes
Serves: 9 servings
Ingredients
18 slices of bread
200g 135g Nutella
9 banana, peeled and sliced
2 tbsp butter
1cup nuts
Instructions
1. Spread one tablespoon of Nutella on the face of each slice of bread. Top one with
banana slices and place second slice on top.
2. Heat the frying pan and melt of the butter. Place the sandwich into the pan and
fry until golden.
3. Add the remaining butter to the pan and flip the sandwich, cooking until the other
side is golden.
Grilled Banana Smores

32
Total time: 35 minute
Serves: 8 servings
Ingredients
8ripe firm large bananas, unpeeled
8tablespoons chocolate chips
1 cup miniature marshmallows
cup chopped nuts
Instructions
1. Cut 6 (12-inch) sheets of heavy-duty foil. Heat charcoal grill.
2. With sharp knife, make deep lengthwise cut along inside curve of each banana, being
careful not to cut all the way through. Open slit to form pocket. Crimp and shape 1
sheet of foil around each banana, forming boats.
3. Holding each banana in hand, fill pocket with 2 tablespoons chocolate chips, 2
tablespoons marshmallows and about 1/2 heaping teaspoon chopped pecans.
4. Return each banana to its foil boat. Seal top of foil, leaving 2 to 3 inches
headspace. Place on grill over medium heat. Cover grill; cook 8 to 10 minutes or
until marshmallows soften.
Banana Spring Rolls Recipe

Serves: 8 servings
Ingredients
2 large firm bananas
8 spring roll wrappers, thawed
1 cup brown sugar
1 litre oil; for deep frying
Instructions
1. Preheat the oil in a deep-fryer or large cast-iron frypan to 190 degrees C or
medium-high heat.
2. Peel bananas and slice them in half lengthwise, then crosswise into quarters. Place
one piece of banana diagonally across the corner of a spring roll wrapper, and
sprinkle with brown sugar to taste. Roll from the corner to the center, then fold
top and bottom corners in, and continue rolling. Dip your finger in water and brush
the last edge to seal. Repeat with remaining banana pieces.
3. Fry a few banana rolls at a time in the hot oil until evenly browned. Remove to
paper towels to drain. Serve hot or cold.
Beverages
33
Sagot Gulaman

Serves: 6 servings
Ingredients
8 cups water
1 tbsp. gulaman powder
1 and 1/2 cups dark brown sugar
4 tablespoons of vanilla extract
1/2 cup dried tapioca pearls (sago), boiled (yield 2 cups)
ice cubes
Instructions
1. In a saucepan, bring 2 cups of water to a boil. Add the gulaman powder stir
constantly over low heat until flakes are completely melted (if using
gelatin powder, stir until the powder is completely dissolved). Transfer to
a tray (or baking dish); set aside to cool at room temperature. When cooled,
it should be firm; cut into small dice using a knife.
2. Prepare the Sugar Syrup: In the same saucepan, bring the remaining water to
a boil. Add the sugar; stir constantly over medium heat for 5 minutes. Set
aside to cool.
3. Place cooked tapioca pearls and jelly in glasses. Pour the syrup into the
glasses; top with ice cubes as desired. Alternatively, place them to a punch
bowl with lots of ice cubes on top.
34
Fresh Buko Juice

Serves: 4 servings
Ingredients
1 young coconut
ice cubes
2 tbsp. sugar, (optional)
Instruction:
Instruction:
1. Open coconuts on top by boring a small hole to extract the liquid,

place coconut water in a large pitcher.
2. Open the coconuts in half then using a fork score the young coconut
meat before removing it with a spoon (this will easily make it into
strips, in the Philippines we have a tool for it similar to melon
scraper), place coconut meat in the coconut water mixture, place ice
cubes then serve.
Iced Tea
35
Serves: 1 serving
Ingredients
Water: 8 fl oz (1 cup).
Nestea mix: 1 1/3 tbsp (4 tsp
Instruction:
1. For easy open, pull packaging tab and tear around lid.
2. Put the powdered juice in a pitcher with water
3. Stir and serve over ice
serving chart: Servings: 1.

Water: 8 fl oz (1 cup). Nestea mix: 1 1/3 tbsp (4 tsp)*.
Servings: 4.
Water: 1 qt (4 cups). Nestea mix: about 5 tbsp or 1/3 cup*.
Servings: 8.
Water: 2 qt (8 cups). Nestea mix: 2/3 cup*.
Servings: 16.
Water: 1 gal (4 qt). Nestea mix: 1 1/3 cup*. *
Blue Lemonade

Serves:4 servings
Ingredients
36
1/4 cup (60 g) Good Host Lemonade Powder
2 1/2 cups (625 mL) Cold water
Instructions
1. Stir water with iced tea powder until dissolved.

2. In blender, combine iced tea, berries and lime juice; mix for 1 to 2 minutes
or until smooth.
3. Divide mixture among 4 glasses. Garnish with sprigs of mint.
Pineapple Juice

Serves: 4 servings
Ingredients
2.5cups of pineapple juice
1.25 cups water or add as required
2 tbsp sugar
6 to 8 cubes of ice cubes
Instructions
1. Get the pitcher and pour the readymade pineapple juice

37
2. Add the 2 tbsp of sugar and 6 to 8ice cubes, also 1 cup water
3. Stir as it blends well togetherfor the desired consistency
4. Pour in glasses.
Utilities
The proposed business water supply will be provided by Cabanatuan City Water
District while Cabanatuan Electric Corporation (CELCOR) will supply electricity for the
said establishment. Internet connection will be provided by the Philippine Long Distance
Telephone (PLDT) Company. The Liquid Petroleum Gas (LPG) is available from supplier
situated near the vicinity of the proposed business.
Cleaning and Waste Disposal Method
Waste will be segregated into biodegradable and non-biodegradable. Spoiled and left
over foods shall be disposed as soon as possible to avoid bother of the customers because
of unnecessary smell. Recyclable materials like plastic Tupperware shall have their own
container.
All equipment and tools that are used for the operations should be cleaned by the
assigned personnel before the opening time of the bistro in order to maintain a food
safety working place. Materials should be arranged properly on their designated area.
Safety Measures
To sustain the safety in the workplace, tools and equipment to be used in the
operation of the business will be assured to clean by the assigned personnel regularly.
The materials should be placed properly on their designated area.
The cook and the assistant cook are in charge to ensure that the work area is safe
and that no one is working with a burn or cut, as these can lead to a food-borne illness
and harm during and at the end of a shift.
38
The cashier is responsible not just for accurately and efficiently operating the
cash register while providing prompt and friendly customer oriented service but also in
maintaining the cleanliness of the store area.
III. Management Aspect
Management is one of the important aspects in establishing a business. This aspect
will look at all of the possibilities that could occur during the study and implies a
clear and precise identification of duties and responsibilities. It is the coordination of
the activities of the enterprise in accordance with certain policies and in achievement of
clearly defined objectives. The central idea of management is to make every action or
decision help achieve a careful chosen goal.
This aspect describes the form of business organization, legal requirements to be
submitted, form of organization, structure of the organization, the number of personnel
needed, their qualifications and their compensation, and project schedule.
Legal Requirements
Before the operations starts, there are requirements needed to be complied in a
certain business like permits and licenses among others. The following are the legal
requirements and required by the City Mayors Office Business Permit and License Divisions
from the business:
1. Picture of the establishment and sketch
2. Barangay business clearance
3. Community Tax Certificate (CEDULA)
4. Business Name Registration Form:
a. Department of Trade and Industry
5. Contract of Lease (for leaseholders)
6. Fire Safety Inspection Certificate
7. Billboards, Signs, Signboards and Advertisement Permit
8. Sanitary Permit
9. Health Permit
Form of Organization
39
The proposed business will adopt the sole proprietorship type of business where the
individual owner will pay personal income tax and to whom profits from the business will
go and owner will be registered to DTI as BMBE. It is the simplest business to set up or
take apart with little government regulation. This type of business provides the following
perceptions:
1. It is easier and inexpensive to organize as compared to other forms of business
ownership.
2. It is the simplest and most flexible business structure.
3. The sole proprietor has control and full decision-making power over policies and
capital investment.
4. Fewer requirements are needed from the sole proprietorship.
5. Sole proprietorship is least regulated by the government over other forms of
businesses.
Organizational Structure
The organizational structure of this business shall be organized in a hierarchical
form where the general manager or the owner being in the highest position. The owner is
the one who plans, decides and assumes all the risks and losses. He is also responsible
for decision making and supervision of the overall operations of the said business.
Under the general manager are the cashier, cook, service crews, and dishwasher while
the assistant cook is under the cook.
Figure 3.1
Organization Chart
40
General Manager/
Owner
Cook Cashier Service

Crew
Kitchen
Assistant
Personnel Qualifications, Duties, and Responsibilities
The qualifications, policies, duties and responsibilities of such personnel are
enumerated below:
KITCHEN ASSISTANT
GENERAL MANAGER/OWNER
Qualifications: Duties and Responsibilities:
1. Graduate of any food related 1. Assist the cook in preparing and
1. Must be a graduate of any business
courses. 1. Recruits, hires
cooking the dishes.and motivates
course. employees.
2. Must have high standards in 2. Observes the inventory and reports to
2. Must know how toandmanage
cleanliness business
hygiene. 2. Evaluate employees
the manager anyperformance.
stocks needed for
operations. 3. Supervise
production.
activities of all employees
3. Must be hardworking and ready to
3. Must know
workhow to pressure.
under manage accounts and weekly.
3. Washes the dishes, glassware,
must know how to finance. 4. Maintain
flatware, pots,working
or pans.environment
4. Must be 18 years old and above. a good
5. Must know how to handle and 4. Maintain

between employer,
kitchenemployees
work and
areas,
customers.
equipment or utensils in clean and
manage dishes properly.
5. Supervises
orderly and
condition.
directs his personnel.
41
COOK
1. Must be a graduate of any culinary- 1. Prepares and cooks food.
related course. 2. Ensures the quality of food to be

2. Must be physically fit. served and to be delivered.
3. Must have basic knowledge about 3. Directs other kitchen workers and
nutrition. estimates food.
4. Must have high standards in hygiene 4. Manages the kitchens cleanliness,
and cleanliness. food operation, ordering of supplies
5. Must be hardworking and ready to and directing kitchen staff for
work under pressure. general food services and functions.

CASHIER
6. Must be trustworthy.
7. Must be of legal age (18 years old
1. Must be a college graduate with 1. Responsible for cash collections due
and above).
knowledge in fundamental from the customers for goods or
accounting and computer services rendered by the business.
literature. 2. Shall be responsible for signing on
2. Must be have good moral and off the cash register.
character. 3. Counts accurately the amount
tendered.
3. Must be literate in operating
4. Greets the customers.
cashier equipment.
5. Guides and solves queries of
4. Must be 18 to 25 years old.
customers.
5. Must have a pleasing personality.
6. Must be trustworthy.
42
SERVICE CREW
1. Must be at least high graduate or 1. Takes and serves order/s of the
college level. customers.
2. Must have a pleasing personality and 2. Serves as maintenance personnel of
good interpersonal skills. the establishment.
3. Must be service oriented and can 3. Maintains cleanliness and sanitation
work with less supervision. standards by using machine or manual
4. Must be physically fit to work. cleaning methods.
5. Must be courteous all the time.
Table 3.1
Manning Complement
Position Number of Employees

Cook 1
Kitchen Assistant 1
Cashier 1
Service crew 2
Total 5
This table shows the number of personnel in the business. The owner will also be the
General Manager. He is responsible in managing the regular work of each personnel in order
to maintain effective and efficient operations.
The business shall be consisted of one cook to prepare foods, one Kitchen Assistant
or kitchen helper to help the superior cook and to wash the dishes and maintain the
43
cleanliness of the kitchen, one cashier to receive the payments, two service crew to take
and give orders of the customers,
Compensation Scheme
The salaries of the employees shall be computed on a monthly basis and paid in
portion at least twice a month. The first portion which consists of one half of the
computed basic pay and he shall be paid not later than the 15 th day of each month while
the second portion shall be paid not later than the 30th day of each month.
The cook shall be paid at a rate of PHP 400 per day, the assistant cook shall be
paid PHP 350 per day, and PHP 339 per day for the cashier, service crew, and dishwasher.
Table 3.2
COMPENSATION AND BENEFITS
SCHEDULE OF EMPLOYEE WAGES and OTHER BENEFITS
Number of Basic Pay Total Annual Basic 13th month

Position TOTAL PAY
Employees per employee pay for all employee pay
Cook 1 10,400 124,800 10,400 135,200

Kitchen
1 9,100 218,400 18,200 236,600
Assistant
Cashier 1 8,814 105,768 8,814 114,582
Service Crew 2 8,814 317,304 26,442 343,746
Total(PHP) 5 944,710
Table 3.3
SCHEDULE OF EMPLOYER'S SHARE (SSS, PhilHealth, PAG-IBIG)
Position YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

Cook 12,102 12,102 12,693.6 13,136.4 13,136.4
Kitchen Assistant 21,252 22,135.2 22,135.2 23,020.8 23,320.8
Cashier 10,476 10,626 11,067.6 11,067.6 11,510.4
Service Crew (2) 31,428 31,878 33,202.8 33,202.8 34,531.2
TOTAL (PHP) 85,734 87,367.2 90,166.8 91,495.2 94,009.2
Organizational Policies
44
Certain policies must be observed in the organization. The following will be
implemented by Banana Bunch Bistro:
1. The restaurant shall be open from 8:00 pm to 10:00 pm, from Monday to Saturday.
2. All employees must wear their uniforms during business hours and they are not
allowed to wear their uniforms before or after their shifts due to sanitary
concerns.
3. The employees should stay in the Bistro during their shifts and are not allowed to
leave the premises without permission.
4. Tattoos should not be visible and should be hidden under the uniform. ERASE
NA TOH! :D
5. The employees shall make sure that the restaurant is clean and everything is
properly organized before leaving the restaurant.
6. The employee should be in the store 1 hour before the store opens and there will be
grace period of 15 minutes. A salary deduction equivalent to half hour shall be
charged against the late employee depending on the number of minutes late.
7. Physical, sexual, and emotional abuse against employees shall not be tolerated.
8. Compensation shall be given on the 15th and 30th day of the month.
9. Each employee has 8-hour shift respectively. Di tayo 8hrs hahaha
Rules and Regulations
The following rules and regulations shall be observed in the Bistro premises:
1. The customer is not allowed to smoke inside the restaurant.
2. Firearms and any deadly weapons are not allowed inside the store area.
3. Customers are responsible for their personal belongings when inside the store
premises and employees/management shall not be held liable for the loss of their
belongings.
4. Customers are advised to sit on the provided seats while waiting for their orders.
45
5. Personnel rudeness to the customer will not be tolerated and must be punishable by
the management.
6. Customers can go directly to the service personnel and air their feedback and ideas.
Projected Time Table
Activities to be
2017Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
2018Jan
implemented
Conceptualization
of the
Feasibility Study
Data Gathering
Project
feasibility study
Sourcing and
Allocation of
funds
Securing of
permits and
licenses
Renovation of the
place
Hiring of Staffs
Purchase of
Equipment
Advertising and
Promotion
Actual Operation
46
IV. Financial Aspect
This aspect is considered as the most important aspect of any business operation. It
provides planning of financial needs to be done and investment to be outsourced.
It presents five-year projection of business activities. It also presents financial
analysis that will be used by the researchers to assess the profitability and viability of
the proposed business.
Financial Assumptions
1. All sales are cash sales.
2. All purchases are cash purchases.
3. All expenses during the year will be paid in cash.
4. All machinery and equipment, tools and utensils, furniture and fixtures will be
purchased for. It will be depreciated using straight line basis with an estimated
useful life of 5 years and 10% salvage value.
5. The business constructed leasehold improvements and will be depreciated using
straight line basis with an estimated useful life of 10 years.
6. Total gross of employers share is increasing by 3% yearly.
7. The SSS, Pag-IBIG and Philhealth payable incurred in the last quarter are to be paid
on the following year.
8. Other BIR Rulings are not applied for simplicity as well as business taxes like VAT.
9. BMBE (RA 9178) registrant is not required to pay a minimum wage payment.
10. Under this code, licensures expense should not exceed php. 2,000.00.
11. Cash withdrawal of the owner is 50% of net income.
47
12. The percentage increase in selling price and expenses is 3%.
Source of Capital
The initial capital will come from the investment capital of the owner. The capital
will be used for the acquisition of machineries and equipment, furniture and fixture, tool
and utensils, supplies and other expenses for the operation of the business. The proposed
business will have an investment of PHP 2,642,309.96.
Schedule 1
Project Cost
Total Project Cost

Acquisition of Property and Equipment
Building Improvement 1,500,000.00
Manufacturing Equipment 52,498.00
Office Equipment 80,550.00
Furniture and Fixtures 290,994.00
Other Equipment 31,635.00

Total Acquired Property and
Equipment 1,955,677.00
Working Capital Needed 686,632.96
Total Project Cost 2,642,309.96
Schedule 2
Working Capital
Working Capital Needed - 2 months

Cost of Goods Sold 504,113.96
Salaries and Wages -
95,485.00
General/Admin
SSS, PHIC & HDMF - Employer
8,730.00
Contribution
Permits and Licenses 2,000.00
48
Rent Expense 40,000.00
Advertising Expense 1,666.67
Utilities Expense 32,384.00
Supplies Expense 2,253.33
Total Working Capital Needed 686,632.96
49
Schedule 3
Gross Sales
Year Meals Drinks Total Sales
1 3,661,642 1,018,201 4,679,843
2 5,015,793 1,394,753 6,410,546
3 5,254,094 1,461,018 6,715,111
4 5,503,716 1,530,431 7,034,146
5 5,765,197 1,603,142 7,368,339
Schedule 4
Sales from Meals
50
Schedule 5
Sales from Drinks
Projected Sales
Year Soft drinks Shakes Iced Tea Total
1 151,575 656,752 209,874 1,018,201
2 207,631 899,633 287,489 1,394,753
3 217,496 942,374 301,148 1,461,018
4 227,829 987,146 315,455 1,530,431
5 238,653 1,034,046 330,443 1,603,142
Schedule 6
Projected Total Raw Materials Used
Projected Raw Materials Used
Year Meals Drinks Total
1 2,124,882 485,198 2,610,080
2 2,910,707 664,635 3,575,342
3 3,048,995 696,212 3,745,206
4 3,193,853 729,289 3,923,141
5 3,345,593 763,937 4,109,530
51
Schedule 7
Raw Materials used for solo meals
Raw Materials Used In Meals
Garlic
Salmon Shrimp Seafood Sauteed Buttered Seafood
Year Caramelized Salmon Buttered Total
Steak Tempura Kare-Kare Mussels Chicken Paella
Shrimp
1 164,041 233,299 486,660 322,106 329,407 135,611 230,763 222,994 2,124,882
2 224,707 319,578 666,637 441,227 451,229 185,762 316,104 305,462 2,910,707
3 235,383 334,761 698,309 462,190 472,667 194,588 331,123 319,974 3,048,995
4 246,566 350,666 731,486 484,149 495,124 203,833 346,854 335,176 3,193,853
5 258,280 367,326 766,239 507,150 518,647 213,517 363,333 351,100 3,345,593
Schedule 8
Raw Materials used for drinks
Raw Materials Used in Drinks
Year Soft drinks Shakes Iced Tea Total
1 83,366 328,376 73,456 485,198
2 114,197 449,816 100,621 664,635
3 119,623 471,187 105,402 696,212
4 125,306 493,573 110,409 729,289
5 131,259 517,023 115,655 763,937
52
Schedule 9
Electricity Allocation
Electricity Allocation
KW/MO Quantity Total KW/MO Rate Total Cost
Microwave Oven 32 1 32 16 512
Blender 3 2 6 16 96
Rice Cooker 29 2 58 16 928
Freezer 67 1 67 16 1,072
Regrigerator 55 1 55 16 880
Allocated to
3,488
Production
Sound System 5 1 5 16 80
Airconditioner 136 2 272 16 4,352
Flatscreen TV 36 2 72 16 1,152
Lights 3 15 45 16 720
Allocated to Operating
6,304
Expense
TOTAL(PHP) 9,792
Schedule 10
Schedule of Employee Wages and Other Benefits
SCHEDULE OF EMPLOYEE WAGES and OTHER BENEFITS
Basic Pay Total Annual

Number of 13th month
Position per Basic pay for TOTAL PAY
Employees pay
employee all employee
Cook 1 10,400 124,800 10,400 135,200

Assistant
2 9,100 218,400 18,200 236,600
Cook
Cashier 1 8,814 105,768 8,814 114,582
Service Crew 3 8,814 317,304 26,442 343,746
Dishwasher 1 8,814 105,768 8,814 114,582
53
Total(PHP) 8 944,710
Schedule 11
Schedule of Employers share for five years
SCHEDULE OF EMPLOYER'S SHARE (SSS, PhilHealth, PAG-IBIG)

Position YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Cook 12,102 12,102 12,693.6 13,136.4 13,136.4
Assistant
21,252 22,135.2 22,135.2 23,020.8 23,320.8
Cook (2)
Cashier 10,476 10,626 11,067.6 11,067.6 11,510.4
Service Crew
31,428 31,878 33,202.8 33,202.8 34,531.2
(3)
Dishwasher 10,476 10,626 11,067.6 11,067.6 11,510.4
TOTAL (PHP) 85,734 87,367.2 90,166.8 91,495.2 94,009.2
Schedule 12
Utilities Expense
Monthly Annually
117,504.0
Electricity 9,792.00 0
Water 2,500.00 30,000.00
Liquefied
2,600.00 31,200.00
Petroleum Gas
Telecommunication
s 1,300.00 15,600.00
16,192.0 194,304.0
TOTAL (PHP) 0 0
Schedule 13
Rent Expense
Monthly Annually
Rent Expense 20,000 240,000
TOTAL (PHP) 20,000 240,000
54
Schedule 14
Advertising Expense
Advertising Expense
Annually
Flyers 2,000
Tarpaulins 8,000
Total(PHP) 10,000
Schedule 15
Permits and Licenses Fees
Schedule of Permits and Licenses

Permits and Licenses 2,000.00
Total (PHP) 2,000.00
Schedule 16
Supplies Expense
Unit Quantit Total

Name of Assets
Cost y Cost
Dishwashing
Liquid 390.00 6.00 2,340.00
Sponge 10.00 6.00 60.00
55
Revolving
Floormap 800.00 2.00 1,600.00
Broom 100.00 2.00 200.00
Dust Pan 60.00 2.00 120.00
Floor Mat 50.00 2.00 100.00
Handwash 80.00 4.00 320.00
Bar Soap 20.00 4.00 80.00
Detergent
Powder 100.00 2.00 200.00
Scrub 20.00 2.00 40.00
Pale 80.00 2.00 160.00
Fire 1,600.0
Extinguisher 0 4.00 6,400.00
Tissue 30.00 50.00 1,500.00
Toothpick 20.00 20.00 400.00
13,520.0
TOTAL(PHP) 0
56
Schedule 17
Operating Expense
Account Name 1st Year 2nd Year 3rd Year 4th Year 5th Year
Salaries and Wages - General/Admin 572,910 590,097 607,800 626,034 644,815
SSS, PHIC & HDMF - Employer Contribution 52,380 53,130 55,338 55,338 57,552
Depreciation Expense 207,572 207,572 207,572 207,572 207,572
Taxes and Licenses 7,492 7,492 7,492 7,492 7,492
Rent Expense 240,000 247,200 254,616 262,254 270,122
Advertising Expense 10,000 9,800 9,604 9,412 9,224
Utilities Expense 194,304 200,133 206,137 212,321 218,691
Supplies Expense 13,520 13,926 14,343 14,774 15,217
Total Operating Expenses 1,298,178 1,329,350 1,362,903 1,395,198 1,430,685
Schedule 18
Schedule of Cost of Goods Sold
Year 1 Year 2 Year 3 Year 4 Year 5
Total RMU 2,850,092 3,904,115 4,089,600 4,283,897 4,487,425
Add: Direct Labor 405,154 417,191 429,271 442,433 454,921
Add: Factory Overhead 9,450 9,450 9,450 9,450 9,450
Total Cost of Goods Sold(PHP) 3,264,696 4,330,756 4,528,321 4,735,780 4,951,796
57
Schedule 19
Depreciation Leasehold Improvement
Salvage Depreciable Useful Annual

Name of Assets Unit Cost Quantity Total Cost
Value Cost Life Depreciation
Building Improvement 1,500,000.00 1.00 1,500,000.00 150,000.00 1,350,000.00 10.00 135,000.00
Schedule 20
Depreciation Machineries and Equipment
Annual
Name of Assets Unit Cost Quantity Total Cost Salvage Value Depreciable Cost Useful Life
Depreciation
Blender 1,600.00 2.00 3,200.00 320.00 2,880.00 5.00 576.00
Gas Range 19,500.00 2.00 39,000.00 3,900.00 35,100.00 5.00 7,020.00
Microwave Oven 4,298.00 1.00 4,298.00 429.80 3,868.20 5.00 773.64
Rice Cooker 3,000.00 2.00 6,000.00 600.00 5,400.00 5.00 1,080.00
CCTV 8,150.00 2.00 16,300.00 1,630.00 14,670.00 5.00 2,934.00
Cash Register 9,000.00 1.00 9,000.00 900.00 8,100.00 5.00 1,620.00
Exhaust Fan 2,000.00 3.00 6,000.00 600.00 5,400.00 5.00 1,080.00
Freezer 13,850.00 1.00 13,850.00 1,385.00 12,465.00 5.00 2,493.00
Preparation Tables 12,000.00 1.00 12,000.00 1,200.00 10,800.00 5.00 2,160.00
Refrigerator 18,400.00 1.00 18,400.00 1,840.00 16,560.00 5.00 3,312.00
Water Dispenser 5,000.00 1.00 5,000.00 500.00 4,500.00 5.00 900.00
TOTAL 133,048 23,948.64
58
Schedule 21
Depreciation Tools and Utensils
Depreciable Annual
Name of Assets Unit Cost Quantity Total Cost Salvage Value Useful Life
Cost Depreciation
Bowls 15.00 70.00 1,050.00 105.00 945.00 5.00 189.00
Can Openers 150.00 2.00 300.00 30.00 270.00 5.00 54.00
Chopping Board 100.00 4.00 400.00 40.00 360.00 5.00 72.00
Chopping Knives (Set) 950.00 1.00 950.00 95.00 855.00 5.00 171.00
Cutlery Rack 800.00 1.00 800.00 80.00 720.00 5.00 144.00
Glass Divider Rack 500.00 2.00 1,000.00 100.00 900.00 5.00 180.00
Glasses 30.00 70.00 2,100.00 210.00 1,890.00 5.00 378.00
Grater 200.00 1.00 200.00 20.00 180.00 5.00 36.00
Ice Buckets 100.00 15.00 1,500.00 150.00 1,350.00 5.00 270.00
Ladles 70.00 4.00 280.00 28.00 252.00 5.00 50.40
Pots 900.00 2.00 1,800.00 180.00 1,620.00 5.00 324.00
Peelers 30.00 1.00 30.00 3.00 27.00 5.00 5.40
Pitchers 75.00 15.00 1,125.00 112.50 1,012.50 5.00 202.50
Plates 80.00 70.00 5,600.00 560.00 5,040.00 5.00 1,008.00
Plate Rack 800.00 2.00 1,600.00 160.00 1,440.00 5.00 288.00
Saucers 20.00 70.00 1,400.00 140.00 1,260.00 5.00 252.00
Service Trays 100.00 8.00 800.00 80.00 720.00 5.00 144.00
59
Spoon and Forks 50.00 70.00 3,500.00 350.00 3,150.00 5.00 630.00
Strainer 2.00 800.00 1,600.00 160.00 1,440.00 5.00 288.00
Pan 800.00 4.00 3,200.00 320.00 2,880.00 5.00 576.00
Grill Pan 1,200.00 2.00 2,400.00 240.00 2,160.00 5.00 432.00
Total Others 31,635.00 5,262.30
60
Schedule 22
Depreciation Furniture and Fixtures
Depreciable Annual
Name of Assets Unit Cost Quantity Total Cost Salvage Value Useful Life
Cost Depreciation
Air Conditioner 37,900.00 2.00 75,800.00 7,580.00 68,220.00 5.00 13,644.00
Aquarium 15,000.00 2.00 30,000.00 3,000.00 27,000.00 5.00 5,400.00
Counter Desk 10,500.00 1.00 10,500.00 1,050.00 9,450.00 5.00 1,890.00
Dining Chairs 700.00 60.00 42,000.00 4,200.00 37,800.00 5.00 7,560.00
Dining Tables 2,000.00 15.00 30,000.00 3,000.00 27,000.00 5.00 5,400.00
Filing Cabinet 5,500.00 1.00 5,500.00 550.00 4,950.00 5.00 990.00
Flat Screen TV 40" 16,997.00 2.00 33,994.00 3,399.40 30,594.60 5.00 6,118.92
Locker 5,200.00 1.00 5,200.00 520.00 4,680.00 5.00 936.00
Kitchen Sink 7,000.00 1.00 7,000.00 700.00 6,300.00 5.00 1,260.00
Sound System 6,000.00 1.00 6,000.00 600.00 5,400.00 5.00 1,080.00
Stainless Trash Bin 1,500.00 3.00 4,500.00 450.00 4,050.00 5.00 810.00
Sofa 7,000.00 1.00 7,000.00 700.00 6,300.00 5.00 1,260.00
Wall Clock 100.00 2.00 200.00 20.00 180.00 5.00 36.00
Toilet Set 7,000.00 2.00 14,000.00 1,400.00 12,600.00 5.00 2,520.00
Bathroom Mirror 700.00 2.00 1,400.00 140.00 1,260.00 5.00 252.00
Lightings 300.00 13.00 3,900.00 390.00 3,510.00 5.00 702.00
Patio Dining Set 7,000.00 2.00 14,000.00 1,400.00 12,600.00 5.00 2,520.00
TOTAL 290,994.00 52,378.92
61
Schedule 23
Projected Income Statement of Comprehensive Income
Description 1st Year 2nd Year 3rd Year 4th Year 5th Year
Sales 4,679,843.17 6,410,546.37 6,715,111.43 7,034,146.37 7,368,338.66
Less: Cost of Goods Sold 3,024,683.75 4,001,982.79 4,183,927.50 4,375,023.94 4,573,900.66
Gross Profit 1,655,159.42 2,408,563.58 2,531,183.92 2,659,122.43 2,794,438.01
Less: Operating Expenses 1,292,686.22 1,323,858.24 1,357,410.92 1,389,705.74 1,425,193.01
Net Income 362,473.20 1,084,705.34 1,173,773.00 1,269,416.69 1,369,245.00
Schedule 24
Projected Statement of Changes in Equity
Beginning Capital - 2,823,546.56 3,365,899.23 3,952,785.73 4,587,494.07
Add: Initial Investment 2,642,309.96 - - - -
Profit/(Loss) 362,473.20 1,084,705.34 1,173,773.00 1,269,416.69 1,369,245.00
Sub - Total 3,004,783.15 3,908,251.90 4,539,672.23 5,222,202.42 5,956,739.07
Less: Withdrawal 181,236.60 542,352.67 586,886.50 634,708.34 684,622.50
Ending Capital 2,823,546.56 3,365,899.23 3,952,785.73 4,587,494.07 5,272,116.57
62
63
Schedule 25
Projected Statement of Cash Flows
OPERATING ACTIVITIES
Cash Receipts
Sales 4,679,843.17 6,410,546.37 6,715,111.43 7,034,146.37 7,368,338.66
Cash Disbursements
Cost of Good Sold 3,015,234.11 3,992,533.15 4,174,477.86 4,365,574.30 4,564,451.02
Salaries and Wages - General/Admin 572,910.00 590,097.30 607,800.22 626,034.23 644,815.25
SSS, PHIC & HDMF - Employer Contribution 52,380.00 53,130.00 55,338.00 55,338.00 57,552.00
Taxes and Licenses 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
Rent Expense 240,000.00 247,200.00 254,616.00 262,254.48 270,122.11
Advertising Expense 10,000.00 9,800.00 9,604.00 9,411.92 9,223.68
Utilities Expense 194,304.00 200,133.12 206,137.11 212,321.23 218,690.86
Supplies Expense 13,520.00 13,925.60 14,343.37 14,773.67 15,216.88
Total Cash Disbursements 4,100,348.11 5,108,819.17 5,324,316.56 5,547,707.82 5,782,071.81
Cashflow generated from Operating Activities 579,495.06 1,301,727.20 1,390,794.86 1,486,438.55 1,586,266.86
INVESTING ACTIVITIES
Acquisition of Property and Equipment (1,955,677.00) - - - -
FINANCING ACTIVITIES
Initial Investment 2,642,309.96
64
Withdrawal (181,236.60) (542,352.67) (586,886.50) (634,708.34) (684,622.50)
Cashflow generated/used from Financing Activities 2,461,073.36 (542,352.67) (586,886.50) (634,708.34) (684,622.50)
Net Cash from all Activities 1,084,891.42 759,374.53 803,908.36 851,730.20 901,644.36
Add: Cash Beginning - 1,084,891.42 1,844,265.95 2,648,174.31 3,499,904.51
Cash Ending 1,084,891.42 1,844,265.95 2,648,174.31 3,499,904.51 4,401,548.87
65
Schedule 26
Projected Statement of Financial Position
1st Year 2nd Year 3rd Year 4th Year 5th Year
ASSETS
Cash 1,084,891 1,844,266 2,648,174 3,499,905 4,401,549
Property and Equipment - net 1,738,655 1,521,633 1,304,611 1,087,590 870,568
Total Assets 2,823,547 3,365,899 3,952,786 4,587,494 5,272,117
LIABILITIES & CAPITAL
Liabilities - - - - -
Capital 2,823,547 3,365,899 3,952,786 4,587,494 5,272,117
Total Liabilities and

2,823,547 3,365,899 3,952,786 4,587,494 5,272,117
Capital
Schedule 27
Net Present Value
Net Present Value (6%)

Period Cash flow PVF DCF
1st 0.943
579,495.06 546,693.45
Year 4
2nd 1,301,727.2 0.890 1,158,532.5
Year 0 0 7
3rd 1,390,794.8 0.839 1,167,738.1
Year 6 6 8
4th 1,486,438.5 0.792 1,177,398.5
Year 5 1 5
5th 1,586,266.8 0.747 1,185,350.8
Year 6 3 7
5,235,713.6
Total Discounted Cash flow
4
2,642,309.9
Project Cost
6
2,593,403.6
Net Present Value
8
Schedule 28
Payback Period
Payback Period
66
Yea Cumulative Payback
Cashflow
r Cashflow Period
(2,642,309.96
0 (2,642,309.96) -
)
1 579,495.06 (2,062,814.90) -
2 1,301,727.20 (761,087.70) -
3 1,390,794.86 629,707.16 -
4 1,486,438.55 2,116,145.71 -
5 1,586,266.86 3,702,412.56 -
Total Payback Period 2.55
Schedule 15
Return on Investment
1st Year 2nd Year 3rd Year 4th Year 5th Year Average
Net Income 362,473 1,084,705 1,173,773 1,269,417 1,369,245 1,051,923
Project Cost 2,642,310 2,642,310 2,642,310 2,642,310 2,642,310 2,642,310
Return on
13.72% 41.05% 44.42% 48.04% 51.82% 39.81%
Investment
67
V. Socio-Economic Benefits
The following are the contributions to society and the economy made by the business
upon establishment:
1. Vitamin Sea Restaurant will provide job opportunities for the people of Cabanatuan.
2. It will give the government additional income through taxes and licenses.
3. It will serve as one of the main attractions here in Cabanatuan City since it has a
unique underwater-themed restaurant.
4. The local market of Cabanatuan City will increase their income through the purchase
of ingredients.
5. It will serve as a guide for future entrepreneurs who wish to have a similar line of
business.
68
CHAPTER V
SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
This chapter summarizes the findings of the study, the conclusions derived there and
the recommendations offered by the researchers.
SUMMARY OF FINDINGS
This study is entitled A Feasibility Study of Establishing Vitamin Sea: an
Underwater-themed Restaurant in Cabanatuan City and will be located at the corner of
Zulueta Street, General Tinio Extension, Cabanatuan City.
The researchers came up with the idea of establishing this kind of restaurant to
boost the tourism and economy of this city for this will be the first restaurant here in
Cabanatuan that has an underwater-themed concept.
Descriptive method of research was used by the researchers and the techniques used
in gathering all data needed are interviews, observations, questionnaires and library
technique. The four major components of business activity which is the marketing,
technical and management aspect will be discussed in this chapter.
Marketing Aspect
The primary customers of the restaurant are composed of students, employees, and
residents living nearby the location of the proposed business establishment within the age
range of 18-60 years old. They shall be the target market of the proposed project. The
researchers found out that there is an annual demand for this kind of business and
unsatisfied gap. Creating social media accounts, psychological pricing, distribution of
flyers and posting of tarpaulins were used by the business in promoting and advertising
the restaurant.
Technical Aspect
The proposed location of the business is at the corner of Zulueta Street, General
TinioEtension, Cabanatuan City. The researcher have decided to lease a land with 10 x 15
meters for PHP 20,000 per month. The researchers consider that with this location of the
business, the rental is worth because it is passable by many people every day.
69
Management Aspect
Sole proprietorship is the form of organization that will be applied in the business
because it is the simplest business form to set up. The owner of the business will also be
the manager who is responsible for decision making supervision of the overall operations
of the business. The business has eight employees consisting of a cook, two assistant cook
or kitchen helper, cashier, three service crews, and a dishwasher. Other benefits such as
SSS, PhilHealth and Pag-Ibig are available for the employees including 13 th month pay. All
of the profits go to the owner of the business.
Financial Aspect
The proposed business will have a beginning capital of PHP 2,642,309.96. This
capital will go to the purchasing of necessary machineries, furniture and fixtures, tools
and utensils and equipment. Based on the financial analysis, the proposed business payback
period is two years, six months and eighteen days. The return on investment is 13.72% for
the first year and increases thereon. With the presented financial statements, the
business proves to be stable, feasible and profitable.
Socio-Economic Benefits
The following are the contributions to society and the economy made by the business upon
establishment:
1. Vitamin Sea Restaurant will provide job opportunities for the people of Cabanatuan.
2. It will give the government additional income through taxes and licenses.
3. It will serve as one of the main attractions in Cabanatuan City since it has a
unique underwater-themed restaurant.
4. The local market of Cabanatuan City will increase their income through the purchase
of ingredients.
5. It will serve as a guide for future entrepreneurs who wish to establish a similar
line of business.
70
Conclusions
The following conclusions were drawn by the researchers based on the findings
considering different aspects of the business:
1. The proposed Vitamin Sea: Underwater-themed Restaurant is feasible because there
is an existing demand for the product and the target market which are 18-60 years
old are considered buyers.
2. The proposed business location is technically feasible because it is located at the
corner of Zulueta Street, General Tinio Extension, Cabanatuan City and is considered
highly accessible since it is near KapitanPepe which is the center of food industry
in the city.
3. The sole proprietorship is the appropriate business type adopted which designs
hierarchical form where the general manager or the owner being in the highest
position.
4. The proposed business could be treated as a tourist destination since it will be the
first underwater-themed restaurant in Cabanatuan City.
5. The potential problems that would be encountered by the business in the operation
are the direct competitors and the wrong usage of materials by human error.
Recommendations
Based on the summary of the different aspects and conclusions, the following
recommendations are drawn:
1. This study should serve as a guide for those who are interested to establish the
same business.
2. The continuous improvement of the products offered through the innovation of the
menu and incorporation of the latest trends in food industry.
3. The quality of the goods and services must be consistent in order to build customer
relationships, and more importantly make them loyal customers.
4. The hiring of additional employees might help in accommodating the increasing demand
for the business.
5. The proposed project may be used as reference for other researchers.
71
Bibliography
http://www.economywatch.com/world-industries/food-industry.html
http://www.cntraveler.com/galleries/2014-07-28/7-underwater-restaurants-and-bars-around-
the-world
http://www.seafoodhealthfacts.org/seafood-choices/overview-seafood-industry
https://www.manilaoceanpark.com/
http://conradhotels3.hilton.com/en/hotels/maldives/conrad-maldives-rangali-island-
MLEHICI/amenities/restaurants.html
http://www.cntraveler.com/galleries/2014-07-28/7-underwater-restaurants-and-bars-around-
the-world/2
http://www.placestoseeinyourlifetime.com/labassin-waterfall-restaurant-in-philippiness-
549/
http://www.lagunatravelguide.com/index.php?page=isdaan-floating-restaurant-and-fun-park
72

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Chapter IV

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

marketing, technical, management, financial, and other significant factors.

Marketing is an important aspect in establishing a business. It contributes

customers is through marketing and promotion of products. Effective marketing strategies

such as knowing the factors considered by customers in choosing a restaurant will be a

great help to sustain ones business.

and iced tea.

The Pricing Policy

Chicken and Pork Adobo Wrap PHP

Chicken and pork meat marinated

Pork Binagoongan Wrap PHP

Pork stewed and sauted in shrimp paste

Chicken Inasal Wrap PHP

Roast chicken marinated in a mixture of

Longganisa Wrap PHP

Sausages flavoured with indigenous

Porkchop Wrap PHP

Coating a cutlet of meat

Banana Split Icebox Cake PHP

A traditional icebox cake made up of layers

No Bake Banoffee Pie PHP

Dessert pie made from bananas, cream and

Nutella and Banana Sandwich PHP

A sandwich made from roasted nuts, banana

Grilled Banana Smores PHP

A whole banana stuffed with chocolates and

Banana Spring Rolls PHP

Made of thinly sliced bananas with caramel

Sagot Gulaman - PHP

Iced Tea - PHP

Blue Lemonade - PHP

Pineapple Juice - PHP

Mabini Street, Cabanatuan City.

The Promotional Strategies

the business. These are through:

effective strategy to promote the business, like on Facebook, Instagram, and

customers by posting/sharing of the restaurant.

Banana Bunch Bistro Facebook page and Instagram account:

2.) Advertising We will

post tarpaulins and

flyer stickers will

put in the tricycles

locations near in the

city like schools,

highways and others

Total Population 7,287

The Sample Size

N= 7,287 (number of population)

FROM HERE NO EDIT

Demand Forecast Analysis

1 16,540 53.48% 95% 83% 46% 96% 128,380

to be a customer of the newly established underwater-themed restaurant in Cabanatuan City,

restaurant during lunch and dinner.

Total Annual Demand Frequency

Effective Demand by Frequency

Year Frequency No. of times a year Effective Demand

Once a week 52 160,167 38% 60,864

twice a week 104 320,335 16% 51,254

occasionally 4 12,321 3% 370

Once a week 52 162,890 38% 61,898

twice a week 104 325,780 16% 52,125

occasionally 4 12,530 3% 376