1

CHAPTER I
Project Title: LAMAE Bistro

Rationale:
LAMAE Bistro is an element restaurant that offers a new ambiance for the customers by

using and putting native products and artworks display that made of our own local artists and

native products consists of bamboo to use as drinking glass, wood utensils and small “nigo” to

use as plates. Our restaurant offers also paintings and local craft artworks to sell that will display

in our restaurant that is our main goal to plan and create a restaurant that has a unique ambiance

and new taste foods and support the products and local artists of Catarman Northern Samar.

LAMAE Bistro will be the first element restaurant here in University Town, Catarman Northern

Samar. Its possible competitors are the well-known restaurants and other affordable carenderias

nearby. Although some products may be common, LAMAE Bistro has a lot more advantage over

its competitors aside from being the first element restaurant, it will also cater home foods and

delicacies from different provinces and has a captivating interior design and plating service that

will surely capture the attention of the consumers and a high quality of food that will keep them

from coming back.

Target Market:

The location of the business is one of its advantages. It is very accessible to everyone

because it is near University Town Academic Institutes. It’s draw a wider of customers since it

can easily be found. Our target customers are the people residing in the university including

students that staying here in University Town, Professors and travelers since the propose location

is along the road, we also targeting customers the people in Catarman Northern Samar. The

expected customers are ages from 18 – 64 years old. Food quality is one of the factors considered

by customers in choosing a restaurant and it is one of the best of what the business can offer.

Implementation of several advertising strategies can also boost the name of the business to the

public.
 2

Products and Service Offered:

LAMAE Bistro is offering a dine-in and take-out services and free delivery, we also offer a

free Wi-Fi for the walk-in customers and we also offer paintings and artworks displayed for sale.

Also, we offer online transactions of orders through our social media page. And for our products

we offer Elemental Filipino Foods.

List of product offered:

 Daing na Bangus
 Breaded Fish Fillets
 Shrimp tempura
 Calamares
 Inihaw na posit
 Chicken barbeque
 Pork barbeque
 Sizzling sizig
 Sinigang bangus
 Sinigang na hipun
 Ensaladang tahong
 Ginitaang, hipon, kalabasa
 Turlang talong
 Pinakbet
 Beef bulalo
 Pork and chicken adobo
 Pansit bihon gisado
 Pansit canton
 Lumpiang shangia
 Pork dinuguan
 Sweet and spicy potato fries
 Chopshoy
 Mixed green salad
 Grilled corn with butter
 Atsara
 Ampalaya salad
 Roasted chicken
 Halo-halo
 3

Proposed Location:

The business located at UEP Zone 1 beside Mayong’s bakery and in front of Samar Studies,

University Town, Catarman Northern Samar. The location of the business is carefully considered

because it is along the road and this place is very accessible to everyone especially to the

students and travelers.

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CHAPTER II

LAMAE Bistro LOGO

LAMAE is derived from the initials of the five food elements developed by the Ancient

Chinese people: metal, fire, wood, water and earth.

The elements were translated into languages of five countries that greatly influenced the

Philippine Cuisine namely Malaysia, India, China, Spain, and America.

Logam – Malay word for metal

Aag – Hindi word for fire

Mu – Chinese word for wood

Aqua – Spanish word for water

Earth
 5

Vision

To promote and introduce Philippine Restaurant through native product specialties in Northern
Samar.

Mission

To achieve this vision, LAMAE Bistro should do their best in able to become a well-known
restaurant in Northern Samar, through different kinds of Filipino foods. Our foods are cooked by
professional chefs. Being united with one purpose, the restaurant must have a harmonious
relationship with the employees and customers.

Objectives

Our goals and objective in LAMAE Bistro include;

 Creating an attractive and diverse menu

 Focusing on atmosphere and ambiance

 Established customer loyalty

 Achieving specific financial goals

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CHAPTER III

MARKETING STUDY

A. Description of Site, Local and General Area Evaluation

1. Site Analysis Evaluation

The business located at UEP Zone 1 beside Mayong’s bakery and in front of Samar Studies,
University Town, Catarman Northern Samar

2. Local Area Evaluation

Catarman is a costal municipality in the province of the Northern Samar. The municipality has a
land of 179.32 sq mi which constitutes 4.50% of Northern Samar total area. Its population as
determined by the 2015 census was 94,037 peoples 4.7% of the total population of the Northern
Samar Province, or 0.53% of the population of the Eastern Visayas region. Based on these
figures the population density is computed at 200/km (520/sq mi). Catarman has 55 barangays
where one of the barangay will be the location of Lamae Bistro Restaurant.
3. General Area Evaluation
Northern Samar is province in the Philippines situated in the Eastern Visayas region. Its capital is
the municipal of Catarman Northern Samar occupation a total land area 3,692.93 square
kilometers. According to 2015 census, it has 632.379 population. The population of the province
represent the 14.24% total population of Eastern Visayas Region. The latest census in
2015indicates a positive growth rate of 1.36% from the previous population in 2010
Northerm Samar is accessible to all type of transpotation. The province has several bus terminals
and ports.
 7

B. Target Market

LAMAE Bistro will focus on serving meals with high quality at an affordable prices

suited for all ages whether an employee or a student in the University Town, Catarman Northern,

Samar. This restaurant will be open for 18-64 ages and will serve as a hangout area for the

people who want to relax and have a taste of home food.

Providing the basic needs of human which is food. because of Covid-19 Pandemic we are

offering, the business clearly responds positively to the social and economic needs of the general

market. It helps the social lifestyle of an individual through good service with an affordable

price.

The business will create job opportunities to the local people of Catarman Northern, Samar. We

also want to support local artists of our province by supporting our local products. It will also

help government of Catarman in terms of tourist because of the new craze that it can offer to the

community and economic growth and stability through the taxes and licenses being paid that

helps the City to generate revenue.

The project promotes conclude that the project is financially feasible. Though if requires a large

amount of investment, it still gained a profit increasing gradually in the 5years projection of the

business. It sustained a positive net income. Its returns are more than its costs. Annual profit is

computed reasonably.

The fact that in the 1 st year it recovers already the investment amount and continues a positive

cash flow, it makes the business capable to survive all throughout the 5years project.

C. Market Share Analysis

At present, Elemental Food Restaurant businesses have low competitors in the area of UEP

because Elemental Food Restaurant will be the only restaurant that serving an elemental food.

But since it is near Catarman, customers can choose to go there since it is very near to the

location. There has a lot of restaurant in Catarman, so the business should still consider them as

competitors. There are so many productions and restaurants, most of which present different
 8

quality, taste and decoration to be factors of choice for customers. Therefore. Lamae Bistro

would emphasize on quality, taste and image of restaurant following sales point.

Direct Competitors

 Floating Restauran

 Eagles Restaurant

The said competitors are all located in Cartarman and UEP Northern Samar. The Lamae Bistro

restaurant consumption in the area is very high. Their restaurant is already known in the area.

They are strong competitor because they have a lot of customer especially student, faculty,

business staffs and tourist because it is near at University of Eastern Philippines Campus.

Indirect Competitors

 Other local Restaurant

The indirect competitors sells products in different way that is alternating choice to

purchase.

Pricing Strategy

With regards of our Pricing Strategy on our product here is our guide that we will used and adapt

in giving pricing on our product the following are:

1. Target rate of return of pricing this will enable the business to price products and stablish

the level of profits that will yield a satisfactory return.

2. Price quality relationship – This will be observation that consumers associate high price

high quality’

3. Supplier relationship – Since we are in a restaurant business our price of product also

depends on our suppliers of our products needed in our business but rest assured that we

have to deal with a supplier with good quality of ingredients so that we can also create a

product in a good quality with a good price.

 9

D. STRENGTHS, WEAKNESSES, OPPORTUNITIES, AND THREATS (SWOT)

ANALYSIS

ORGANIZ
ATIONAL OPPORTU-
STRENGTH WEAKNESS THREAT
STRATEG NITY
Y
There are also
some
Additional Gain more
Excellent competitors
cost allocated customers and
1 Customer nearby with
for service make them
Service excellent
Promotions keep on coming
customer
service

FINANCIA
L OPPORTU-
STRENGTH WEAKNESS THREAT
STRATEG NITY
Y

There are also

some
Affordable Lesser rate of Gain more competitors
1
Prices returns customers nearby that
offers lower
prices
 10

MARKETING OPPORTU-
STRENGTHS WEAKNESSES THREATS
STRATEGY NITIES
Customers
might not
Gain more like the
customers unique
Customers
Additional and make environme
will
costs to them stay nt since
1 enjoy and
be in the it’s not
relax in
incurred place the
the place
longer and typical
order more type of a
restauran
t
Gain not
Prospect only Competito
market prospect rs might
Additional
will get markets produce
costs to
2 informati but more
be
on on the unanticipa catchy
incurred
services ted advertise
offered markets as ment
well
The
Customers restaurant
will be will gain
Competito
more lower
Gain more rs might
intereste profit
3 prospect offer
d to try than
markets higher
the expected
discount
restauran because of
t the
discount
Additional
Additional
Helps income for There is
cost might
showcase the a chance
be
the local business that
incurred
4 talents from artists
for
and commission may not
advertisem
province on participa
ents about
as well auctioned te
the event
paintings
 11

E. Marketing and Sales Strategy

LAMAE Bistro’s marketing and sales strategy comprised of the following approaches to

pricing, advertising and promotion, and customer service.

 Product Strategy

All of our menu items are served in Lamae Bistro are unique shared-style dining service each

freshly prepared, delicious dish is served at the center of the table so our guest may serve

themselves just like they would at home. In fact, this unique style of serving encourage guests to

share their generous portions and mix and match the collection of distinctive tastes and flavors of

each Lamae Bistro menu items. Each bountiful portion attractively presented that guest will

surely be delighted and overwhelmed.

 Pricing – the pricing scheme is designed to be competitive in a perfect completion

market. The products will be offered in an affordable for all ages especially for the

students for they are the one who usually hang – out.

 Advertising and Promotion – LAMAE Bistro will apply all applicable methods for

advertising and promotion campaign of the business.

 Customer Services – Exceptional customer service is necessary for the success of the

business.

 Place (Distribution Strategy)

Fliers, tarpaulins and radio advertising will be used to introduce the business to the consumer.

Social Networks such as Facebook, Twitter, and Instagram will be utilized which will enable the

business to reach its customers in a fast and efficient way. Such websites will be updated weekly.
 12

F. Marketing Schedule

Timeframe Marketing Objective Person Cost

Activity Responsible
1 month before Fliers Will be given to Restaurant Staff 1,000
the opening random potential
with business
content
including the
business name,
its nature,
product
offerings, its
address and
contact details.
2 months before Tarpaulins To reach Restaurant Staff 5,000
the opening customers on the
move. This will
posted in busy
town areas such
as the Gaisano
mall, Catarman
Downtown and
terminals.
1 month before radio advertising In order to rich a Restaurant Staff 2,500
the opening large group
customers in
Catarman that
can be by radio
station.
2 months before Social Networks This is to reach Restaurant Staff 2,000
the opening the mellinial
customers who
are currently
using Facebook,
twitter and other
social media flat
forms. The
business will be
posting several
advertisements
about our
product opening.
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CHAPTER IV

MANAGEMENT STUDY

A. Business Forms and Key Personnel

Business Ownership

The profits or losses shall be distributed in conformity with the agreement. The share in the

profits or losses shall be in proportion to what may have been contributed. Knowing that partners

have contributed the same amount of capital, it is agreed upon that the profits or losses shall be

divided equally among themselves.

Organizational Chart

PARTNERS

MANAGER

UTILITY SECURITY WAITER COOK

PERSONNEL GUARD

BOOKKEEPER CASHIER

COMMUNITY
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Manpower and Skills Requirements

POSITION RESPONSIBILITY

Manager ● Overall administration and management.

● Evaluates the performance of staffs.

Bookkeeper ● In-charge of recording the entities transactions.

● Responsible for business taxes and statutory fees.

Cashier ● Receiving payments and issuing receipts.

● Deposits collections and prepared vouchers.

● Assets Custodian

● Front Liner

Cook ● Kitchen Inventory

● Cooking of ordered foods.

Dishwasher ● Responsible for the cleaning of kitchen utensils and

other materials used in the kitche

Utility Personnel ● Responsible for maintaining cleanliness

Security Guard ● Peace and order

● Responsible for the monitoring of employee’s DTR

 15

Compensation and Benefits

NUMBER
TOTAL ANNUAL
POSITION OF RATE
SALARIES
EMPLOYEES

General
2 P 12,000.00 per mo. P 288,000.00
manager

Bookkeeper 1 10,000.00 per mo. 120,000.00

Cashier 2 31.60 per hr. 182,016.00

Cook 4 35.60 per hr. 410,112.00

Waiter 10 31.60 per hr. 910,080.00

Dishwasher 4 7,[Link] per mo. 336,000.00

Utility
2 7,[Link] per mo. 168,000.00
Personnel

Security 2 10,000.00 per mo. 240,000.00

Total 25 P 2,654,208.00

Employment Process

 Initial screening

 Employment test

 Interviewing

 Reference

 Medical

 Employment
 16

B. Organization Policies and Production

 Work Schedule

NUMBER OF SHIFTING SCHEDULE

POSITION
EMPLOYEES SUN – THU FRI - SAT

8:00AM–4:00PM 9:00AM–5:O0PM
MANAGER 1 per shift
4:00PM–12:00AM 5:O0PM–1:00AM

BOOKKEEPER N/A

8:00AM–4:00PM 9:00AM–5:O0PM
CASHIER 1 per shift
4:00PM–12:00AM 5:O0PM–1:00AM

8:00AM–4:00PM 9:00AM–5:O0PM
COOK 2 per shift
4:00PM–12:00AM 5:O0PM–1:00AM

8:00AM–4:00PM 9:00AM–5:O0PM
WAITER 5 per shift
4:00PM–12:00AM 5:O0PM–1:00AM

8:00AM–4:00PM 9:00AM–5:O0PM
DISHWASHER 2 per shift
4:00PM–12:00AM 5:O0PM–1:00AM

UTILITY 8:00AM–4:00PM 9:00AM–5:O0PM

1 per shift
PERSONNEL 4:00PM–12:00AM 5:O0PM–1:00AM

8:00AM–4:00PM 9:00AM–5:O0PM
SECURITY 1 per shift
4:00PM–12:00AM 5:O0PM–1:00AM

 Attendance/Punctuality

1. Absent

An employee is deemed absent when he/she is unavailable for work as

assigned/scheduled and such time off was not scheduled/approved in advance as

required by department notification procedure.

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2. Tardy

An employee is deemed to be tardy when He/she;

 Fails to report for work at the assigned/scheduled work time. In these

instances, managers may replace the tardy employee for the full shift.

 Leaves work prior to the end of assigned/ scheduled work time without

prior supervisory approval.

 Takes an extend meal or break period without approval.

 Arrives to work past his/her scheduled start time may be replaced for the

shift at the discretion of his/her supervisor.

3. Time clocks and Failure to check in/out

Employees are required to follow established guidelines for recording their actual

hours worked. A missed clock in/out is violation of this policy and includes;

 Failure to clock in/out on their designated time (i.e. Kronos station) at the

beginning and/or end of their assigned shift;

 Failure to clock in/out on their designated time clock for the meal break;

 Failure to accurately and timely report time worked;

 Clocking in/out early (or late) of assigned shift without prior approval.

4. Department Notification Procedure

Employees are expected to follow departmental notification procedures if they

will be late for work, will not be at work, or are requesting planned time away

from work. Employees must request in advance to their supervisor or designee

and in accordance with departmental procedure if they wish to arrive early or

leave early from an assigned shift.

At the time of notification/call, the employee must notify their supervisor when an

absence in order to ensure appropriate of leave utilization and absenteeism.

 18

An employee who fails to call in and report to work as scheduled for three

consecutively scheduled work days will be viewed as having abandoned their

position and employment will be terminated. The supervisor should consult with

human Resources if this situation occurs.

Incidents of not following the departmental notification procedures, including No-

call/No-show, will be addressed in accordance with the Progressive Discipline

policy.

5. Progressive Discipline Process

Supervisor should monitor their employee attendance on a regular basis and

address unsatisfactory attendance in a timely and consistent manner. If supervisor

notice a pattern of unscheduled usage of accrued time off banks, they should

discuss this concern with the employee.

When an employee has been previously counseled the Progressive Discipline

Policy and/or the performance Accountability and commitment policy, the totally

of the circumstances will be assessed when determining further action. For

situations involving suspension or termination of employment, the supervisor

should consult with Human Resources prior to implementing disciplinary action.

Timely and regular attendance is a performance expectation of all Vanderbilt

employees. Consequently, those employees who have exhibited unsatisfactory

attendance which resulted in disciplinary action (written or final) during the

course of the year may have the behavior documented in their annual evaluation.

 Performance Appraisal

1. Is an individual who demonstrates skills to perform the tasks required

2. Arrives to work on time

3. Has very few sick days is effective at rime management exhibits the ability to

make realistic decisions

 19

4. The employee follows local, state and federal food guidelines to ensure all food

requirements are met is able to control production and is aware of the product

being served is competent at receiving and inspecting food supplies in accordance

with the food regulation guidelines

5. Complies with all district and health Department sanitation and procedures

6. Complies with strict uniform policies and wears the appropriate clothing and

protective devices for safe performance

7. Is willing to observe others and learn different aspects of the business

8. Has a full understanding how the restaurant team co-exists

9. Good at communication with co-workers and clients

10. Is a well-balanced and organized individual

11. Has a full understanding of how to handle food

12. Is able to store food and clean preparation items in timely manner

13. Operates safety precautions at all times

14. Understand the way to move around a restaurant at all times

 Promotion and Transfer

Promotion

 Clear policy for filling the positions from internal employees or through

recruitment. Top positions are normally filled through recruitment and lower and

middle positions through promotions

 Basis of promotions usually is merit or seniority

 Basis of promotion may also be competence of the individual

 Vacancy or non-vacancy promotion

 No frequent promotions

 Promotion should be preceded by job analysis and performance evaluation

 Promotional policy should be discussed with the unio

 20

Transfer

 The frequency of transfer and the minimum period between transfers need to be

decided upon and make known to all the employees

 The authority which would handle transfers is to be decided

 The criteria for entertaining transfers need to be laid down and strictly ad head to.

 The area of the organization over which transfers can be made need to
 21

CHAPTER V

Technical Study

A. Physical and Operational Activities

Building Style and Materials

The external design of the restaurants is a native hut and the internal design was in

modern styles. It is already gives of what the costumer to expect inside the restaurant. Lamae

Bistro Restaurant surrounded by native materials where the customer can take peak of the

internal design. The restaurant will also have different recreational facilities that made from high

quality of materials like cement, steel, gravel, woods, and native bamboo from known and

trusted suppliers.

Types of Floors, Walls and Ceilings

 Floors

Lamae Bistro Restaurant will be using concrete flooring. The kitchen and

Comfort rooms will have concrete flooring. Concrete is a great choice in terms of

durability. It’s incredibly strong and easy to maintain. It also resists stains and

damage from impact.

 Walls

Lamae Bistro Restaurant will be using native bamboo walls. Because if its ability

to retain heat. Bamboo is easy to cut, handle, repair, reposition and maintain,

without the for sophisticated tools or equipment., because of its extraordinary

physical characteristics, Guadua bamboo is suitable for all types of structures and

constructions.

 Lightings

Lamae Bistro Restaurant will be using different types of lightings like wall lights,

this kinds of lights are pretty good to use in the walls of the native restaurant,

because it will allow you to highlights big or small pieces of art, wall lights are
 22

great for assigning accept lighting. And the Lamae Bistro restaurant will be using

also a task lightning and also chandelier. Chandelier these light allows you to be

more alert and concentrated, and also the chandelier these lights fixtures work

fantastic with taller ceilings. And the recessed lights, LED lightings it will help

lower energy costs and bulbs are cold to the touch this is good to use in comfort

rooms and dining area.

Types of lighting Area

Wall light Wall of the restaurant

Chandelier Restaurant

T8 Fluorescent light Kitchen

Receiving

Storage

Recessed Lightings Comfort Room

Dining Area

 Ventilation and Air-conditioning

Lamae Bistro Restaurant will provide an exhaust fan and electric fan the

restaurant dining area ventilation greatly impacts the comfort of customer,

exhaust fan will serve as a tool for eliminating, displeasing smell and dust

particles to maintain cleanliness and accurate area temperature of the restaurant

and the restaurant will also be using electric fan for kitchen, dining area in order

to have enough air and good ventilation in the area

 Plumbing and Sewerage

The restaurant will have one big septic tank for costumer comfort room, kitchen

and its far from the restaurant. This is to ensure that it cannot cause disturbance

and odor smell. The building engineer will ensure that septic tank and outflow

pipes are well constructed, are water tight and do not leak.

 Utilities
 23

The three major utilities of the establishment that is very important for the Lamae

Bistro Restaurant are water, electricity and the gas. The petroleum or the

Liquefied Petroleum Gas (LPG) is the utility need in the restaurant.

 Security

Lamae Bistro Restaurant will have a fully equipped with safety and security

management system to avert any possible threats to the costumer

Lamae Bistro Restaurant will provide a CCTV camera in the restaurant especially

in the entrance and some part of the establishment like the dining and kitchen

area.

B. Details about the menu, food preparation and services

 Type of Menu

The restaurant will offer two kinds of menu - schemed menu and solo menu.

Schemed menu will be available for “barkadas” in where they can share the variety of food

offered in each schemes. The scheme is good for 4-6 persons.

 Purchasing
 24

The following is the breakdown and allocation of

ingredients per recipe.

Dish: Daing na Bangus

Yield: 2
Selling Price: P 52.00
Unit/Size
Unit Recipe
Ingredients Required Unit Cost
Purchased Cost
(UOM)
Bangus 1/3 kg 1 kg P 120.00 P 40.00
Vinegar 0.039 gal 1 gal 100.00 3.90
Black
0.005 kg 1 kg 240.00 1.20
Pepper
Garlic 0.01 kg 1 kg 90.00 0.90
Salt 0.003 kg 1 kg 10.00 0.03
Oil 0.031 gal 1 gal 200.00 6.20
Total Cost P 52.23
Yield 2
Cost/Serving 26.12
Target Gross
50%
Profit
Selling
P 52.00
Price

Dish: Relyenong Bangus

Yield: 4
Selling Price: P 79.00
Unit/Size
Unit Recipe
Ingredients Required Unit Cost
Purchased Cost
(UOM)
Bangus 1/2 kg 1 kg P 120.00 P 60.00
Lemon 1 piece 1 piece 25.00 25.00
Soy sauce 0.008 kg 1 gal 120.00 .96
Water 1 cup
Oil 0.127 kg 1 gal 200.00 25.40
Onion 0.07 kg 1 kg 80.00 5.60
Garlic 0.01 kg 1 kg 90.00 0.90
Carrot 0.073 kg 1 kg 90.00 6.57
Green Peas 118.29 g 225 g 22.00 11.56
Raisins 59.14 g 200 g 51.00 15.08
Oyster
28.3 g 250 g 19.00 2.15
Sauce
Salt 0.004 kg 1 kg 10.00 0.04
Black
0.004 kg 1 kg 240.00 0.96
Pepper
Flour 0.118 kg 1 kg 30.00 3.54
Total Cost P 157.71
Yield 4
Cost/Serving 39.43
Target Gross
50%
Profit
Selling
P 79.00
Price
 25

Dish: Shrimp Tempura

Yield: 4
Selling Price: P 77.00

Unit/Size
Unit
Ingredients Required Unit Cost Recipe Cost
Purchased
(UOM)

Shrimp ½ kg 1 kg P 200.00 P 100.00

Calamansi 0.017 kg 1 kg 70.00 1.19
Salt 0.082 kg 1 kg 10.00 0.82
Oil 0.188 gal 1 gal 200.00 37.60
Egg 1 pc 1 tray (30 pcs) 160.00 5.30
Water ½ cup
Flour 0.296 kg 1 kg 30.00 8.88
Baking powder 0.003 1 kg 35.00 0.11
MSG 0.003 1 kg 152.00 0.46
Total Cost P 154.36
Yield 4
Cost/Serving 38.59
Target Gross
50%
Profit
Selling Price P 77.00

Dish: Calamares
Yield: 6
Selling Price: P 84.00
Unit/Size
Unit
Ingredients Required Unit Cost Recipe Cost
Purchased
(UOM)
Squid 1 1 kg P 200.00 P 200.00
Eggs 2 pcs 1 tray (30 pcs) 160.00 10.67
Flour 0.237 kg 1 kg 30.00 7.11
Oil 0.063 gal 1 gal 200.00 12.60
Calamansi 0.03 kg 1 kg 70.00 2.10
Salt 0.003 kg 1 kg 10.00 0.03
Black Pepper 0.003 kg 1 kg 240.00 0.72
Mayonnaise 44.36 ml 700 ml 258.00 16.35
Total Cost P 249.58
Yield 6
Cost/Serving 42.00
Target Gross
50%
Profit
Selling Price P 84.00
 26

Dish: Inihaw na Pusit

Yield: 6
Selling Price: P 79.00
Unit/Size
Unit
Ingredients Required Unit Cost Recipe Cost
Purchased
(UOM)
Calamansi 0.017 kg 1 kg P 70.00 P 1.19
Water ½ cup
Soy Sauce 0.034 gal 1 gal 120.00 4.08
Garlic 0.01 kg 1 kg 90.00 0.90
Ginger 0.017 kg 1 kg 40.00 0.68
Magic Sarap 24 g 50 g 16.00 7.68
Squid 1 kg 1 kg 200.00 200.00
Onion 0.15 kg 1 kg 80.00 12.00
Tomato 0.364 kg 1 kg 30.00 10.92
Total Cost P 237.45
Yield 6
Cost/Serving 39.58
Target Gross
50%
Profit
Selling Price P 79.00

Dish: Chicken Barbecue

Yield: 4
Selling Price: P 54.00
Unit/Size
Unit
Ingredients Required Unit Cost Recipe Cost
Purchased
(UOM)
Chicken 0.4 kg 1 kg P 140.00 P 56.00
Soy sauce 0.031 gal 1 gal 120.00 3.72
Lemon 1 piece 1 piece 25.00 25.00
Salt 0.011 gal 1 gal 10.00 0.11
Black Pepper 0.006 kg 1 kg 240.00 1.44
Banana
0.118 kg 1 kg 176.00 20.77
Ketchup
Total Cost P 107.04
Yield 4
Cost/Serving 26.76
Target Gross
50%
Profit
Selling Price P 54.00
 27

Dish: Pork Barbecue

Yield: 8
Selling Price: P 47.00
Unit/Size
Unit
Ingredients Required Unit Cost Recipe Cost
Purchased
(UOM)
Pork 1.814 kg 1 kg P 200.00 P 110.25
Soy Sauce 0.047 gal 1 gal 120.00 5.64
Calamansi 0.473 kg 1 kg 70.00 33.11
Banana
0.177 kg 1 kg 176.00 31.15
Ketchup
Sugar 0.068 kg 1 kg 38.00 2.58
Garlic 0.034 kg 1 kg 90.00 3.06
Black Pepper 0.006 kg 1 kg 240.00 1.44
Salt 0.011 kg 1 kg 10.00 0.11
Total Cost P 187.34
Yield 8
Cost/Serving 23.42
Target Gross
50%
Profit
Selling Price P 47.00

Dish: Sizzling Sisig

Yield: 4
Selling Price: P 91.00
Unit/Size
Unit
Ingredients Required Unit Cost Recipe Cost
Purchased
(UOM)
Pig Face 0.680 kg 1 kg P 170.00 P 115.60
Vinegar 0.063 gal 1 gal 100.00 6.30
Water
Garlic 0.01 kg 1 kg 90.00 0.90
Black pepper 0.006 kg 1 kg 240.00 1.44
Chicken liver 0.113 kg 1 kg 140.00 15.82
Onion 0.15 kg 1 kg 80.00 12.00
Chili 0.18 kg 1 kg 120.00 21.69
Calamansi 0.118 kg 70 kg 70.00 8.26
Total Cost P 181.92
Yield 4
Cost/Serving 45.48
Target Gross
50%
Profit
Selling Price P 91.00
 28

Dish: Sinigang na Bangus

Yield: 3
Selling Price: P 95.00
Unit/Size
Unit Recipe
Ingredients Required Unit Cost
Purchased Cost
(UOM)
Bangus 1/2 kg 1 kg P 120.00 P 60.00
Tomatoes 0.364 kg 1 kg 30.00 10.92
Cabbage 0.473 kg 1 kg 80.00 37.84
Patis 0.015 l 1l 51.25 0.77
Onion 0.15 kg 1 kg 80.00 12.00
Water 5 cups
Tamarind
10 g 10 g 21.00 21.00
Powder
Salt 0.004 kg 1 kg 10.00 0.04
Total Cost P 142.57
Yield 3
Cost/Serving 47.52
Target Gross
50%
Profit
Selling Price P 95.00

Dish: Sinigang na Hipon

Yield: 4
Selling Price: P 104.00
Unit/Size
Unit Recipe
Ingredients Required Unit Cost
Purchased Cost
(UOM)
Shrimp 0.680 kg 1 kg P 200.00 P 136.00
Water Spinach 1 bunch 1 bunch 10.00 10.00
String Beans 0.236 kg 1 kg 35.00 8.26
Tomatoes 0.364 kg 1 kg 30.00 10.92
Onion 0.15 kg 1 kg 80.00 12.00
Water 8 cups
Sinigang Mix 21 g 21 g 21.00 21.00
Pepper 0.066 kg 1 kg 120.00 7.92
Patis 0.044 l 1l 51.25 2.26
Total Cost P 208.36
Yield 4
Cost/Serving 52.09
Target Gross 50%
Profit
Selling Price P 104.00
 29

Dish: Ensaladang Talong

Yield: 3
Selling Price: P 26.00
Unit/Size
Unit
Ingredients Required Unit Cost Recipe Cost
Purchased
(UOM)
Eggplant 0.227 kg 1 kg P 40.00 P 9.08
Tomatoes 0.364 kg 1 kg 30.00 10.92
Onion 0.15 kg 1 kg 80.00 12.00
Vinegar 0.047 gal 1 gal 100.00 4.70
Salt 0.004 kg 1 kg 10.00 0.40
Black Pepper 0.001 1 kg 240.00 0.24
Shrimp Paste 0.125 cup 1 cup 10.00 1.25
Total Cost P 38.59
Yield 3
Cost/Serving 12.86
Target Gross
50%
Profit
Selling Price P 26.00
 30

Dish: Ginataang Hipon, Sitaw, at Kalabasa

Yield: 8
Selling Price: P 61.00
Unit/Size
Unit Recipe
Ingredients Required Unit Cost
Purchased Cost
(UOM)
Shrimp 0.454 kg 1 kg P 200.00 90.80
String Beans 1 kg 1 kg 35.00 35.00
Squash 0.473 kg 1 kg 60.00 28.38
Coconut Milk 473 kg 1000 ml 144.00 68.11
Onion 0.15 kg 1 kg 80.00 12.00
Shrimp Paste 0.125 cup 1 cup 10.00 1.25
Garlic 0.01 kg 1kg 90.00 0.90
Black Pepper 0.004 kg 1 kg 240.00 0.96
Salt 0.004 kg 1 kg 10.00 0.04
Cooking Oil 0.044 l 1l 120.00 5.28
Total Cost P 242.72
Yield 8
Cost/Serving 30.34
Target Gross 50%
Profit
Selling Price P 61

Dish: Tortang Talong

Yield: 4
 31

Selling Price: P 18.00

Unit/Size
Unit Recipe
Ingredients Required Unit Cost
Purchased Cost
(UOM)
Eggplant 0.453 kg 1 kg P 40.00 P 18.12
Eggs 2 pcs 1 tray (30 160.00 10.67
pcs)
Salt 0.006 kg 1 kg 10.00 0.06
Cooking Oil 0.059 l 1l 120.00 7.08
Total Cost P 35.93
Yield 4
Cost/Serving 8.98
Target Gross 50%
Profit
Selling Price P 18.00

Dish: Pinakbet
Yield: 4
 32

Selling Price: P 57.00

Unit/Size Unit Recipe
Ingredients Required Purchased Unit Cost Cost
(UOM)
Pork 0.113 kg 1 kg P 200.00 P 22.60
Eggplant 0.227 kg 1 kg 40.00 9.08
Bitter Melon 0.15 kg 1 kg 50.00 7.5
Squash 0.113 kg 1 kg 60.00 6.78
Tomatoes 0.364 kg 1 kg 30.00 10.92
Onion 0.15 kg 1 kg 80.00 12.00
Garlic 0.01 kg 1kg 90.00 0.90
Ginger 0.017 kg 1 kg 40.00 0.68
Salt 0.004 kg 1 kg 10.00 0.04
Cooking Oil 0.044 l 1l 120.00 5.28
Black Pepper 0.004 kg 1 kg 240.00 0.96
Water 1 cup
String Beans 1 kg 1 kg 35.00 35.00
Shrimp Paste 0.25 cup 1 cup 10.00 2.50
Total Cost P 114.24
Yield 4
Cost/Serving 28.56
Target Gross 50%
Profit
Selling Price P 57.00

Dish: Beef Bulalo

Yield: 4
Selling Price: P 150.00
 33

Unit/Size Unit Recipe

Ingredients Required Purchased Unit Cost Cost
(UOM)
Beef 0.907 kg 1 kg P 210.00 P 190.47
Cabbage 0.4 kg 1 kg 80.00 32.00
Pechay 0.2 kg 1 kg 50.00 10.00
Corn 0.532 kg 1 kg 85.00 45.22
Pepper Corn 0.034 kg 1 kg 240.00 8.16
Onion 0.15 kg 1 kg 80.00 12.00
Water 34 ounces
Patis 0.0295 l 1l 51.25 1.51
Total Cost P 299.36
Yield 4
Cost/Serving 74.84
Target Gross 50%
Profit
Selling Price P 150.00

Dish: Paksiw na Dilis sa Dahon ng Saging

Yield: 4
Selling Price: P 16.00
Unit/Size Unit Recipe
Ingredients Required Purchased Unit Cost Cost
(UOM)
Dilis 1/2 kg 1 kg P 60.00 P 30.00
Garlic 0.01 kg 1 kg 90.00 0.90
Salt 0.004 kg 1 kg 10.00 0.04
Cooking Oil 0.004 l 1l 120.00 0.48
Vinegar 0.015 gal 1 gal 100.00 0.15
Ginger 0.034 kg 1 kg 40.00 1.36
Total Cost P 32.93
Yield 4
Cost/Serving 8.23
Target Gross 50%
Profit
Selling Price P 16.00
 34

Dish: CHILI CRAB RECIPE

Yield: 4
Selling Price: P 148.00
Unit/Size
Unit
Ingredients Required Unit Cost Recipe Cost
Purchased
(UOM)
Crab 0.907 kg 1 kg P 300.00 P 272.1
Cooking oil 0.008 kg 1 kg 200.00 1.60
Garlic 0.034 kg 1 kg 90.00 3.06
Ginger 0.051 kg 1 kg 40.00 2.04
Red chili 0.017 kg 1 kg 100.00 1.70
Tomato sauce 0.118 kg 1 kg 66.00 7.79
Sweet chili 59.147 gal 340 gal 35.00 6.09
sauce

Fish sauce 0.03 l 1l 51.25 1.54

Water
Total cost P 295.90
Yield 4
Cost/Serving 73.98
Target Gross 50%
profit
Selling price P 148.00

Dish: Kinilaw na Tanigue Recipe (Fish Ceviche)

Yield: 6
Selling Price: P 76.00
Unit/Size
Unit
Ingredients Required Unit Cost Recipe Cost
Purchased
(UOM)
Tanigue 0.907 kg 1 kg P 180.00 P 163.26
Ginger 0.034 kg 1 kg 40.00 1.36
Chili 0.36 kg 1 kg 120.00 43.20
Calamansi 0.118 kg 1 kg 70.00 8.26
Red onion 0.15 kg 1 kg 80.00 12.00
Black pepper 0.001 kg 1 kg 240.00 0.24

Sugar 0.003 kg 1 kg 70.00 0.21

Salt 0.004 kg 1 kg 10.00 0.04
Total cost P 228.57
Yield 6
Cost/Serving 38.10
 35

Target Gross 50%

profit
Selling price P 76.00

Dish: Sea Food Kare Kare

Yield: 4
Selling Price: P 104.00
Unit/Size
Unit
Ingredients Required Unit Cost Recipe Cost
Purchased
(UOM)
Shrimp 0.227 kg 1 kg P 200.00 P 45.40
Crabs 1/2 kg 1 kg 300.00 150.00
Squid ½ kg 1 kg 200.00 100.00
String beans 1 kg 1 kg 35.00 35.00
Coconut cream 1 pc 1 pc 10.00 10.00

Peanut butter 15 g 170 g 69.00 6.09

Fish sauce 0.03 l 1l 51.25 1.54

Shrimp paste 0.190 cup 1 cup 10.00 1.90
Cooking oil 0.008 gal 1 gal 200.00 1.60
Water
Total cost P 351.53
Yield 4
Cost/Serving 88
TGP 50%
Selling price P 104.00
 36

Dish: Pork and Chicken Adobo Recipe

Yield: 6
Selling price: P 82.00
Unit/Size
Unit
Ingredients Required Unit Cost Recipe Cost
Purchased
(UOM)
Pork Belly 0.68 kg 1 kg P 200.00 P 136.00
Chicken 0.68 kg 1 kg 140.00 95.20
Whole 0.011 kg 1 kg 240.00 2.64
Peppercorn
Garlic 0.01 kg 1 kg 90.00 0.90
Vinegar 0.023 gal 1 gal 100.00 2.30
Soy Sauce 0.047 gal 1 gal 120.00 5.64
Oyster Sauce 0.004 gal 250 gal 19.00 0.0003

Brown Sugar 0.051 kg 1 kg 38.00 1.94

Salt 0.004 kg 1 kg 10.00 0.04

Cooking Oil 0.011 gal 1 gal 200.00 2.20

Water
Total cost P 244.86
Yield 6
Cost/Serving 40.81
Target Gross 50%
profit
Selling price P 82.00
 37

Dish: Pancit Bihon Guisado

Yield: 8
Selling Price: P 73.00
Unit/Size
Unit Recipe
Ingredients Required Unit Cost
Purchased Cost
(UOM)
Soy Sauce 0.059 kg 1 kg P 120.00 P 7.08
Rice Noodles 0.227 kg 1 kg 100.00 22.70

Boneless 0.227 kg 1 kg 140.00 31.78

Chicken
Shrimp 0.227 kg 1 kg 200.00 45.40
Cornstarch 0.034 kg 1 kg 36.00 1.22
Onion 0.15 kg 1 kg 80.00 12.00
Garlic 0.01 kg 1 kg 90.00 0.90
Pork 0.454 kg 1 kg 200.00 90.80
Carrots 0.146 kg 1 kg 90.00 13.14
Cabbage 0.8 kg 1 kg 80.00 64.00
Salt 0.004 kg 1 kg 10.00 0.04
Pepper 0.004 kg 1 kg 240.00 0.96
Total cost P 290.02
Yield 8
Cost/Serving 36.25
Target Gross 50%
profit
Selling price P 73.00
 38

Dish: Pancit Canton Recipe

Yield: 4
Selling Price: P 94.00
Unit/Size
Unit Recipe
Ingredients Required Unit Cost
Purchased Cost
(UOM)
Pancit Canton 0.25 kg 1 kg P 100.00 P 25.00

Pork 0.113 kg 1 kg 200.00 22.60

Onion 0.07 kg 1 kg 80.00 5.60
Garlic 0.006 kg 1 kg 90.00 0.51
Shrimp 0.25 kg 1 kg 200.00 50.00
Carrot 0.177 kg 1 kg 90.00 15.93
Cabbage 0.8 kg 1 kg 80.00 64.00
Soy Sauce 0.012 gal 1 gal 120.00 1.44
Cooking Oil 0.012 gal 1 gal 200.00 2.40
Salt 0.004 kg 1 kg 10.00 0.04
Pepper 0.004 kg 1 kg 240.00 0.10
Water
Total cost P 187.62
Yield 4
Cost/Serving 46.91
Target Gross 50%
profit
Selling price P 94.00
 39

Dish: Lumpiang Shanghai

Yield: 25
Selling Price: P 32.00
Ingredients Unit/Size Unit Unit Cost Recipe
Required Purchased Cost
(UOM)
Pork 0.907 kg 1 kg P 200.00 P 181.40
Carrots 0.237 kg 1 kg 90.00 21.33
Onion 0.237 kg 1 kg 80.00 18.96
Eggs 2 pcs 1 tray (30 160.00 10.67
pcs)
Salt 0.02 kg 1 kg 10.00 0.20
Garlic Powder 0.02 kg 1 kg 90.00 1.80

Black Pepper 0.006 kg 1 kg 240.00 1.44

Spring roll 50 pcs 100 pcs 50.00 25.00

Wrapper
Cooking Oil 0.709 kg 1 kg 200.00 141.80
Total cost P 402.60
Yield 25
Cost/Serving 16.10
Target Gross 50%
profit
Selling price P 32.00
 40

Dish: Pork Dinuguan

Yield: 6
Selling Price: P 91.00
Ingredients Unit/Size Unit Unit Cost Recipe
Required Purchased Cost
(UOM)
Pork Shoulder 0.907 kg 1 kg P 200.00 P 181.40

Pork Large 0.454 kg 1 kg 120.00 54.48

Intestine
Pig Blood
Banana Pepper 0.066 kg 1 kg 240.00 15.84

Ginger 0.034 kg 1 kg 40.00 1.36

Onion 0.15 kg 1 kg 80.00 12.00
Garlic 0.01 kg 1 kg 90.00 0.90
Vinegar 0.048 gal 1 gal 100.00 4.80
Cooking Oil 0.011 gal 1 gal 200.00 2.20
Salt 0.004 kg 1 kg 10.00 0.04
Black Pepper 0.004 kg 1kg 240.00 0.96

Water
Total cost P 273.98
Yield 6
Cost/Serving 45.66
Target Gross 50%
profit
Selling price P 91.00
 41

Dish: Sweet and Spicy Sweet Potato Fries

Yield: 4
Selling Price: P 18.00
Ingredients Unit/Size Unit Unit Cost Recipe
Required Purchased Cost
(UOM)
Sweet Potato 0.3 kg 1 kg P 85.00 P 25.50

Cornstarch 0.011 kg 1 kg 36.00 0.40

Olive Oil 0.015 l 1L 45.00 0.68
Garlic powder 5g 30 g 26.00 4.33

Onion Powder 2.5 g 30 g 24.50 2.04

Chili powder 2.5 g 450 g 372.00 2.07

Brown sugar 0.017 kg 1 kg 38.00 0.65

Salt 0.004 kg 1 kg 10.00 0.04
Total cost P 35.71
Yield 4
Cost/Serving 8.93
Target Gross 50%
profit
Selling price P 18.00
 42

Dish: Chopseuy
Yield: 4
Selling Price: P 107.00

Unit/Size
Unit
Ingredients Required Unit cost Recipe cost
Purchased
(UOM)

Shrimp 0.113 kg 1 kg P 200.00 22.6

Garlic 0.006 kg 1 kg 90.00 0.54
Cornstarch 0.012 kg 1 kg 36.00 0.43
Cabbage 0.5 kg 1 kg 50.00 25.00

Green/Red bell 0.237 kg 1 kg 100.00 23.7

pepper
Cauliflower 0.26 kg 1 kg 260.00 67.60
Carrots 0.237 kg 1 kg 90.00 21.33
Chicken liver 0.237 kg 1 kg 140.00 33.18
Salt 0.004 kg 1 kg 10.00 0.04
Pepper 0.004 kg 1 kg 240.00 0.96
Onion 0.237 kg 1 kg 80.00 18.96

Water 1 1/4
Total Cost P 214.34
Yield 4
Cost/Serving 53.58
Target Gross 50%
Profit
Selling Price P 107.00
 43

Dish: Mixed Green Salad

Yield: 6
Selling Price: P 46.00
Unit/Size
Unit
Ingredients Required Unit cost Recipe cost
Purchased
(UOM)
Romaine lettuce 0.5 kg 1 kg P 264.95 P 132.48

Cucumbers 0.01 kg 1 kg 80.00 0.80

Tomatoes 0.03 kg 1 kg 30.00 0.90
Onion 0.01 kg 1 kg 80.00 0.80
Oil 0.004 gal 1 gal 200.00 0.80
Salt 0.004 kg 1 kg 10.00 0.04
Pepper 0.004 kg 1 kg 240.00 0.96
Total Cost P 136.78

Yield 6
Cost/Serving 22.80
Target Gross 50%
Profit
Selling Price P 46.00
 44

Dish: Cole Slaw

Yield: 12
Selling Price: 15.88
Unit/Size
Unit Recipe
Ingredients Required Unit cost
Purchased cost
(UOM)
Cabbage 1 kg 1 kg P 50.00 P 50.00
Carrots 0.237 kg 1 kg 90.00 21.33
Mayonnaise 0.063 kg 1 gal 300.00 18.90
Vinegar 0.016 gal 1 gal 100.00 1.60

Sugar 0.059 kg 1 kg 42.00 2.48

Salt 0.004 kg 1 kg 10.00 0.04
Pepper 0.004 kg 1 kg 240.00 0.96
Total Cost P 95.31
Yield 12
Cost/Serving 7.94
Target Gross 50%
Profit

Selling Price P 15.88

 45

Dish: Chicken with Potatoes and Asparagus

Yield: 4
Selling Price: P 142.00
Unit/Size Unit
Ingredients Unit cost Recipe cost
Required Purchased
Yukon gold 0.454 kg 1 kg P 45.00 P 20.43
potatoes
Garlic 0.01 kg 1 kg 90.00 0.90
Oil 0.012 gal 1 gal 200.00 2.40
Salt 0.004 kg 1 kg 10.00 0.04
Pepper 0.004 kg 1 kg 240.00 0.96
Chicken breast 0.17 kg 1 kg 140.00 23.80
Asparagus 0.454 kg 1 kg 300.00 136.20
Tomatoes 0.25 kg 1 kg 30.00 7.50
Parmesan cheese 0.063 lbs 4.5 lbs 3,323.00 46.52
Parsley 20 g 50 g 50.00 20.00
Lemon 1 piece 1 piece 25.00 25.00
Total Cost P 283.75
Yield 4
Cost/Serving 70.94
Target Gross 50%
Profit
Selling Price P 142.00
 46

Dish: Grilled corn with butter

Yield: 8
Selling Price: P 31.34
Unit/Size Unit
Ingredients Unit cost Recipe cost
Required Purchased
Cilantro 28.6 g 50 g P 50.00 P 28.60
Chives 28.6 g 50 g 40.00 22.88
Parsley 28.6 g 50 g 50.00 28.60
Salt 0.009 kg 1 kg 10.00 0.09
Peppers 0.007 kg 1 kg 240.00 1.68
Corn 0.5 kg 1 kg 85.00 42.50
Oil 0.004 gal 1 gal 200.00 0.80
Butter 0.5 g 225 g 78.25 0.17
Total Cost P 125.32
Yield 8
Cost/Serving 15.67
Target Gross 50%
Profit
Selling Price P 31.34

Dish: Ampalaya Salad

Yield: 3
Selling Price: P 12.00
Unit/Size Unit
Ingredients Unit cost Recipe cost
Required Purchased
Ampalaya 0.25 kg 1 kg P 50.00 12.50
Onion 0.01 kg 1 kg 80.00 0.80
Tomatoes 0.01 kg 1 kg 30.00 0.30
Vinegar 0.032 gal 1 gal 100.00 3.20
Pepper 0.003 kg 1 kg 240.00 0.72
Sugar 0.006 kg 1 kg 38.00 0.23
Salt 0.021 kg 1 kg 10.00 0.21
Total Cost P 17.96
Yield 3
Cost/Serving 5.99
Target Gross 50%
Profit
Selling Price P 12.00
 47

Dish: Roasted Chicken

Yield: 5
Selling Price: P 69.00
Unit/Size Unit
Ingredients Unit cost Recipe cost
Required Purchased
Chicken 1 kg 1 kg P 140.00 P 140.00
Lemon grass 1 1 bundle 5.00 5.00
Onion 0.119 kg 1 kg 80.00 9.52
Garlic 0.051 kg 1 kg 90.00 4.59
Butter 14.3 g 225 g 78.25 4.97
Pepper 0.004 kg 1 kg 240.00 0.96
Salt 0.004 kg 1 kg 10.00 0.04
Oyster sauce 85.8 g 250 g 19.00 6.52
Banana catsup 0.008 gal 1 gal 176.00 1.41
Water 1/2 cup
Total Cost P173.01
Yield 5
Cost/Serving 34.60
Target Gross 50%
Profit
Selling Price P 69.00

Dish: French Fries

Yield: 2
Selling Price: P 70.00
Unit/Size Unit
Ingredients Unit cost Recipe cost
Required Purchased
Potatoes 0.25 kg 1 kg P 80.00 20.00
Oil 0.25 gal 1 gal 200.00 50.00
Salt 0.004 kg 1 kg 10.00 0.04
Total Cost P 70.06
Yield 2
Cost/Serving 35.03
Target Gross 50%
Profit
Selling Price P 70.00
 48

Dish: Halo - halo

Yield: 1
Selling Price: P 92.00
Unit/Size Unit
Ingredients Unit cost Recipe cost
Required Purchased
Macapuno 30 g 340 g P 74.00 P 6.52
Sweetened Langka 30 g 340 g 86.00 7.59
Sweetened Mongo 30 g 340 g 59.00 5.21
Ube Jam 30 g 340 g 95.00 8.38
Kaong 30 g 340 g 44.50 3.93
Nata de coco 30 g 340 g 41.50 3.66
Ube Ice cream 0.018 1.5 gal 240.00 2.88
Evaporated milk 118 ml 410 ml 25.00 7.20

Sugar 0.017 1 kg 38.00 0.65

Shaved Ice 1 glass

Total Cost P 46.02

Yield 1

Cost/Serving 46.02

Target Gross 50%

Profit
Selling Price P 92.00
 49

Machineries and Equipment

Furniture and Quantity Unit Cost Total

Fixtures

Round Table 25 1,500.00 P 37,500.00

Chair pad 100 145.00 14,500.00

Office table 1 4,700.00 4,700.00

Office chair 1 2,900.00 2,900.00

Cabinet 1 4,900.00 4,900.00

Chandelier 1 3,501.00 3,501.00

Paintings 5 2,290.00 11,450.00

Total P 79,451.00
 50

Equipment Quantity Unit Cost Total

OVEN 1 P 11,998.00 P 11,998.00

REFRIGERATOR 1 50,000.00 50,000.00
BLENDER 1 1,200.00 1,200.00
WATER DISPENSER 1 3,298.00 3,298.00
RICE COOKER 1 1,964.00 1,964.00
AIR CONDITIONING 6 13,499.00 80,994.00
UNIT
CEILING FAN 2 1,100.00 2,200.00
COMPUTER 1 12,500.00 12,500.00
CCTV 2 1,300.00 2,600.00
GENERATOR 1 80,000.00 80,000.00
FIRE EXTINGUISHER 2 1,200.00 2,400.00
BROADBAND WITH 1 1,599.00 1,599.00
LANDLINE
MUSIC EQUIPMENT 37,577.00
 DRUM SET 1 13,998.00
 SPEAKER, 1 14,000.00
AMPLIFIER,
MICROPHONE
AND
MICROPHONE
STAND
 BASS GUITAR 1 4,498.00
 ELECTRIC 1 1,419.00
ACOUSTIC
GUITAR
 ORGAN 1 1,218.00
 LIGHTING SET 1 2,444.00
TOTAL P 288,330.00
 51

DIRECT-OPERATING
EXPENSE (KITCHEN
UTENSILS AND QUANTIT UNIT COST TOTAL
SUPPLIES) Y
SPOON AND FORK 8 dozen P 249.00 P 1,992.00
SIZZLING PLATE SET( 2 10 550.00 5,500.00
SETS)
KNIFE ( COMPLETE SET 1 1,989.00 1,989.00
OF KNIVES WITH
CHOPPING BOARD)
CERAMIC CUP 100 20.00 2,000.00
NATIVE PLATE (NITO) 50 50.00 2,500.00
PALAYOK 10 285.00 2,850.00
KITCHEN 2 325.00 650.00
TOOLS(SPATULAS)
GRILLING PAN 1 899.00 899.00
TOTAL P 18,380.00

DIRECT-OPERATING
EXPENSE QUANTITY UNIT COST TOTAL
(CLEANING
SUPPLIES)
TRASH CAN 10 P 180.00 P 1,800.00
DUST PAN 2 150.00 300.00
BROOM 2 100.00 200.00
PAIL 4 25.00 100.00
DIPPER 2 80.00 160.00
MOP 2 200.00 400.00
TOTAL P 2960.00

FURNITURE AND FIXTURES P 79,451.00

EQUIPMENT 288,330.00

DIRECT-OPERATING EXPENSE 18,380.00

(KITCHEN UTENSILS AND
SUPPLIES)
DIRECT-OPERATING EXPENSE 2960.00
(CLEANING SUPPLIES)
TOTAL MACHINERIES AND P 389,121.00
EQUIPMENT
 52

 Receiving and Storage

Receiving

Orders will be taken by the cashier in the food counter. Payments are made
in this process too.

Storage

Orders will be taken by the cashier in the food counter. Payments are made
in this process too.

 Production – workstations needed

 53

LAMAE Bistro will operate for 16 hours each day with an 8 hour shift per employee. The total

service hour to the customers in one year is 5,760 hours.

RECEIVE
PROCUREMENT STORAGE CUSTOMER
ORDER

FOOD
PREPARATION

SERVE
CUSTOMERS

 Service – business hours and days

Customers will be served by the waiters and be of good service to them while the
customers enjoy their stay on the restaurant.

The restaurant will be open 7 days a week. It will be open from 9:00 AM – 12:00 AM
during Sundays – Thursdays and 10:00 AM – 1:00 AM during Fridays – Saturdays.

CHAPTER VI

FINANCIAL STUDY

A. Capital investment (summary and individual schedules for each)

PARTICULARS NOTES COST

LAND 1 P 1,034,400.00

BUILDING 2 3,699,208.96

FURNITURE AND FIXTURES 3 79,451.00

 54

MACHINERIES AND EQUIPMENT 3 288,330.00

DIRECT-OPERATING EXPENSE 3 18,380.00

(KITCHEN UTENSILS AND

SUPPLIES)

DIRECT-OPERATING EXPENSE 3 2960.00

(CLEANING SUPPLIES)

PRE-OPERATING EXPENSE 4 30,126.00

WORKING CAPITAL 5 2,847,144.04

INVESTMENTS

TOTAL P 8,000,000,00

Note 1: Capitalized Cost of Land

Market Value of the land P 1,034,400.00

Total P 1,034,400.00

Note 2: Capitalized Cost of Building

 55

DIRECT COST TOTAL

MATERIALS P 2,363,800.72
LABOR 423,776.56
EQUIPMENT 148,302.85 P 2,935,880.13
INDIRECT COST
OVERHEAD,
CONTINGENCIES
AND
MISCELLANEOUS 352,305.62
PROFIT 234,870.41
VALUE ADDED 176,152.81 763,328.83
TAX
TOTAL COST OF THE
BUILDING P 3,699,208.96

Note 3: Refer to the Production Aspects (Production Facilities)

Note 4: Pre-Operating Expense

CCTV INSTALLATION FEE P 10,426.00

PRE-OPENING MARKETING
EXPENSE
RADIO BROADCASTING P 1,500.00
FLYERS 8,000.00
BANNERS 20X35 3,500.00
BANNERS 10X15 2,250.00 15,250.00
LICENSES AND TAXES:
MAYOR’S PERMIT 400.00
GARBAGE FEE 600.00
OCC PERMIT FEE 350.00
BILLBOARD FEE 100.00
HEALTH CERTIFICATE FEE 1,150.00
SANITARY PERMIT FEE 500.00
ADMINISTRATIVE FEE (EPC) 100.00
FIRE INSURANCE FEE 50.00
SANITATION SERVICE FEE (SFF)
 56

BIR REGISTRATION FEE – 200.00

ANNUAL
DTI REGISTRATION FEE 500.00
500.00 4,450.00
TOTAL PRE-OPERATING P 30,126.00
EXPENSES

Note 5: Working Capital Requirement (Residual Amount)

TOTAL CONTRIBUTED CAPITAL P 8,000,000,00

LAND BUILDING 1,034,400.00
FURNITURE AND FIXTURES 3,699,208.96
MACHINERIES AND EQUIPMENT 79,451.00
KITCHEN UTENSILS AND SUPPLIES 288,330.00
CLEANING SUPPLIES 18,380.00
PRE-OPERATING EXPENSES 2,960.00
30,126.00
TOTAL WORKING CAPITAL P 2,847,144.04
 57

F. Return on Investment

Simple Rate of
Net Income Investment
Return
Year 1 7,269,616.86 17,892,072.86 0.41
Year 2 7,709,058.03 17,892,072.86 0.43
Year 3 8,285,797.44 17,892,072.86 0.46
Year 4 8,916,961.78 17,892,072.86 0.50
Year 5 9,582,034.67 17,892,072.86 0.54

The computation on simple rate of return signifies that the investment generates return

gradually. Therefore, this project is profitable.

G. Payback Period

H. Annual Cash Inflow Accumulated Cash Year

Inflow
Year 1 12,731,458.98 12,731,458.98 1
Year 2 20,744,771.28 33,476,230.26 1
Year 3 29,351,839.19 62,828,069.45 1
Year 4 38,597,385.81 101,425,455.30 1
Year 5 48,515,160.56 149,940,615.80 1
Payback Period 5 years

Total
Investment 17,892,072.86

The payback period computation shows that the total investment can be recovered within

2 years of operation. 3 years earlier than the maximum allowable payback period. Therefore, the

project is favorable for the investors and should be accepted.

 58

H. Conclusion and recommendation

The result of projected income statement and projected cash flow statement

under the base case show that the project is feasible and viable. This is based on the positive net

present value and return on investment greater than the cost of capital or prevailing interest rate.

The projected is deemed relatively low in risk with a high market sustainability and possible

growth. Therefore, it is recommended that restaurant with operating Lamae as an income

generating project of the institution by the first month 2021.

Further studies on ensuring consistency in taste and production efficiency is also

recommended, including time and motion study. The Lamae Bistro Restaurant will also benefit

developing its own distinct product line and introducing a signature native taste and native

beverages.
 59

CHAPTER VIII

REFERENCES

Jr., S. D. (2012, June 10). News Info/ CDN- Opinion. Retrieved 11 12, 2017, from [Link]:

[Link]

Win Ballada, M. a. (2014). Basic Considerations and Formations. In M. a. Win Ballada,

Partnership and Corporation Accounting (p. 440). Manila: DomDane Publishers.

Merriam Webster – dictionary

[Link]

[Link]

[Link]

[Link]

[Link]

[Link]

[Link]
 60

CHAPTER IX

APPENDICES

APPENDIX 1

Survey Questionnaire

LAMAE Bistro

Name(Optional):______________________ Age:______Sex: ___

Occupation:( ) Student ( )Employee ( )Self Employed

( ) Others __________

Primary Income:( ) P500–below ( ) P501–P1,000

( ) P1001–P5,000 ( ) P5001–P10,000

( ) P10,001–P15,000 ( ) P15,001–P20,000

( ) P20,000 and above

The purpose of this survey is to obtain information about the feasibility of the

proposed Boodle Fight restaurant called LAMAE Bistro located UEP Zone 1 beside

Mayong’s bakery and in front of Samar Studies, University Town, Catarman Northern

Samar.

Instruction: Mark (/) the choice of your answer.

1. What do you think about eating in a restaurant?

( ) More convenient than cooking myself

( ) Not clean enough

( ) It doesn’t matter

2. Which factors do you think are the most significant when choosing a

restaurant?

( )Price & discount ( ) Food quality ( ) Service ( ) Environment & interior

design ( ) Sanitation

3. Would you like to try a restaurant offering a fanciful and cozy ambiance?

( ) Yes ( ) No

4. Would you like to have a Elemental Food restaurant in Cataman N, Samar?

( ) Yes ( ) No
 61

5. How often are you willing to visit the Elemental Food restaurant in the place?

( ) Once a week ( ) Once a month ( ) Once a year ( ) 2-3 times a year ( ) 4-5

times a year or more

6. How much would you be willing to pay for a Elemental Food Restaurant?

( ) 150 – 449 ( ) 450 – 749 ( ) 750 and above

7. What kind of food would you like to suggest for the business to offer? (You

can mark more than one)

( )Dishes ( )Desserts

( )Appetizers ( )All of the above

8. Aside from food, what would you like the restaurant to offer?(You can mark

more than one)

( ) Music related entertainment

( ) Literature related entertainment ( ) Others _______________

9. Are you in favor of the proposed location of the business?

( ) Yes ( ) No

10. Are you willing to try different foods from different provinces?

( ) Yes ( ) No
 62

APPENDIX 2

Sample Size

To compute the sample size, the following formula was used:

2
t × p(1− p)
n=
m2

Where:

n = required sample size

t = Confidence level (at 95 for the current survey or 1.96)

p = estimated prevalence of malnutrition in the project area (.5 for current survey)

m = margin of error (5% of the current survey)

2
1.96 ×.5 (1−.5)
n= 2
.05

n=384