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Expenses:

Advertising
Grand Opening ₱ 2,000.00 (tarpaulin, balloons, distribution fee)
Flyers and Leaflets ₱2,000.00 (printing and distribution)
₱ 4,000.00
Q: yearly budget????

Rent Expense
₱ 8,500.00 monthly rent

Renovation Expenses
₱ 51,895.00

Machineries and Equipment ₱ 40,627.00


Kitchen Utensils ₱ 1,629.00
Furniture and Fixtures ₱ 12,762.00
Office Supplies ₱ 1,212.00
Sanitary Supplies ₱ 1,555.00
Production Supplies ₱ 5,210.00
₱ 64,094.00

Q: how to compute deprecation ????


(5% salvage value)
Ingredients/Raw materials
Monthly Supply ₱ 18,232.00

Q: indirect materials, labor cost ????

De Minimis Benefits (Store Uniforms)

2- tshirt ₱ 300 annually


2 – polo shirt ₱ 400 annually
3 – apron ₱ 150 annually
2 – sun visor ₱ 300 annually
₱ 1,150.00

Q:hairnet, facemask, gloves supplies????

Utilities Requirements/Expense

Electricity ₱ 14,400 annually


Water Supply ₱ 1,800 annually
Internet ₱ 8,388 annually
LPG ₱ 9,600 annually
₱ 34,188.00
Direct Labor Requirements
1 – sales crew ( 6 hours every 6 days ) wage: 200
1 – production crew (8 hours every 5 days) wage: 320

Q: owners salary --- withdrawals????

SSS/ Phil Health/ Pag-ibig and other Benefits


SSS 3.6% ₱ 4,774.80
PhilHealth 2.5% ₱ 3,300.00
Pag-IBIG 1.3% ₱ 2,400.00
13th month ₱ 23,200.00 (2 employees) + (2 employer)
13th month ₱ 11,600.00 (2 employees)
Christmas bonuses ₱ 1,000.00 ( 2 employees)

Q: employers contribution????

Capitalization
₱1,000,000
₱300,000 each partner
₱ 400,000 bank loan from partner A that will be paid for 3 years. The collateral will be derived
from the personal properties.

Q: payment of loan????
Product Pricing
Assumption:

Labor cost is 10% of raw materials/ingredients


Overhead cost is 10% of the total cost for raw materials/ingredients and labor cost.
Mark up 35%
Raw materials/ingredients were based on the 1 batch production with 150 pieces of siomai per
variant.

Variants
Description Plain Veggie-
Veggie-beef Veggie-pork
Veggie chicken
Siomai Siomai
Siomai Siomai
Raw materials/ingredients 234.75 334.75 344.75 309.75
Labor Cost 23.48 33.48 34.48 30.98
Overhead Cost 25.82 36.82 37.92 34.07
Total: 284.05 405.05 417.15 374.80
Price per piece (total/150pieces) 1.89 2.70 2.78 2.50
Mark up (35%) 0.66 0.95 0.97 0.87
Price per piece: 2.56 3.65 3.75 3.37

VEGGIE - MEAT SIOMAI


Plain Veggie Veggie-Beef Veggie-Pork Veggie-Chicken
Siomai Siomai Siomai Siomai
Solo Orders
₱15.00 ₱15.00 ₱15.00 ₱15.00
(4pcs./serving)
Combo Meal
₱28.00 ₱28.00 ₱28.00 ₱28.00
(siomai+drinks)
Bulk Orders
₱180.00 ₱180.00 ₱180.00 ₱180.00
(50pcs./box)
DRINKS
Black Gulaman Pineapple Juice Iced Tea
Solo Orders (12oz./serving) ₱15.00 ₱15.00 ₱15.00
Demand and Supply
A. DEMAND
1. Past Demand
2. Projected Demand

B. SUPPLY
1. Past Supply
2. Projected Supply

C. DEMAND SUPPLY GAP ANALYSIS

D. MARKET SHARE ANALYSIS


1. Projected Sales

Major Assumptions:

Depreciation method used is a straight line method.


Sales increase by 5% every year.

VAT paid is for 11 months (January to February) and VAT for December is paid on the 25th of
January of the subsequent year as stated in the NIRC.
Withholding tax on salaries is payable on April 15 of the subsequent year.
Income Tax for the current year is payable on April 15 of the subsequent year.
Utilities expense is paid as it comes due.
Administrative and Selling expense increase 5% per year.

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