Technical Aspects

A. Assumptions

Short term
 The BRB Company will serve 2 different patties made from beef
and pork with flavors namely: Teriyaki and Soy Garlic from
Monday to Friday
 The BRB Company will do direct selling within the vicinity of the
campus.
 The company will ensure that all ingredients are made of good
quality
 The price of the ingredients may change on the duration of the
production
 The BRB Company will operate for five (5) days in a week.
Starting 8 am to 2 pm. The materials will be purchased the day
before the actual operation.
 The BRB Company will use quota-based selling were they will sell
thirty (30) Bulgogi Rice Burger per day from Mondays to Fridays.

Long Term

 The BRB Company plans to expand its business near the

Universities at University Belt
 There would be an increase/decrease in the price of the company’s
products depending on the economic situation as the business goes
on
 There would be an increase/decrease in the sales of the BRB
Company’s operation depending on the continuing market
acceptance of the product
 The BRB Company will improve and produce new product
 The company would purchase additional refrigerators in order to
preserve the quality of the raw materials
 The BRB Company will increase 50% of production every year to
serve increasing demand.
 There will be a yearly increase of 10% in selling price.

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A. Process/Operation Design

1. Type of Operation

The Company will operate a manufacturing type of business. The

BRB Company will offer different patty with different with flavor
from the top 3 chosen flavors of the patty everyday from Monday –
Fridays. The company will be located at the EV Café at the 3rd
floor of SFC building, University of the East Manila. The
Company will accommodate take-out orders. The company will
strictly observe cash basis

2. Operations Schedule/Operating Hours

The BRB Company will operate from Mondays – Fridays from

08:00am to 2:00pm. The Company will allot five (5) hours of
operation to the employees, 1 hour and 45 minutes for the
production, 3 hours for the selling, and the remaining 15 minutes
for cleaning, checking and closing time. The BRB Company
consists of a General Manager, a Marketing Staff, a Financial
Staff, a Production Staff and a Purchasing Staff.

3. Technology

The BRB Company will make use of the following machines,

equipment, appliances, tools and supplies (including office
supplies) for the company’s operation. The following will be
acquired from Divisoria and the office supplies will be acquired
from National Bookstore. The unit cost, quantity and the total cost
are indicated in the table below.

33
 a. Equipment

ITEM EQUIPMENT QUANTITY PRICE TOTAL

COST
Rice 1 500 500
cooker

Electric 1 1000 1,000

Stove

TOTAL 1,500

A. Tools

ITEM EQUIPMENT QUANTITY PRICE TOTAL

COST
Frying 1 Php Php 110.00
Pan 110.00

Spatula 1 Php Php 20.00

20.00

Knife 1 Php Php 50.00

50.00

Scissors 1 Php Php 15.00

15.00

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 Plastic 1 Php Php 50.00
bowl 10.00

Plate 1 Php Php 10.00

10.00

Chopping 1 Php Php 40.00

Board 40.00

Measuring 1 Php Php 50.00

Spoon 50.00

Weighing 1 Php Php 100.00

Scale 100.00

Tray 1 Php 30.00

30.00

TOTAL 475.00

B. Office Supplies

ITEM EQUIPMENT QUANTITY PRICE TOTAL

COST

Ball pen 2 10.00 Php

20.00

Time Card 6 2.00 Php

12.00

35
Columnar 1 30.00 Php
Notebook 30.00

TOTAL Php
62.00

C. Cleaning and Sanitation

TOTAL
ITEM EQUIPMENT QUANTITY PRICE
COST

Apron 6 30 Php 180.00

Hairnet 6 5 Php 30.00

Plastic
1 pack .50 Php 30.00
Gloves

Dishwashin
g liquid
1 20 Php 20.00

Sponge
1 15 Php 15.00

Rag
2 10 Php 20.00

Broom 1 75 Php 75.00

36
 Dust pan 1 30 Php 30.00

Garbage
bag
5 5 Php 25.00

Total Php 425.00

Time and Motion Study and Capacity Assessment Procedure

The BRB Company will be producing thirty (30) servings of

Bulgogi Rice Burger per day. The company will produce 2different

flavours of Bulgogi Rice Burger. The following are the contents and the

procedure of how to cook each of the two (2) flavours. Also, the time to

produce the number of serving for each is included.

37
 Steps in production of the product

TERIYAKI FLAVOR

TIME RECIPE PROCEDURE

Rice Buns 8:00-8:30 For the Steamed Rice: 1. Cook the rice. For the
measurement, 1 cup of
1 cup Rice sticky rice is equal to 2
1 cup Sticky Rice cups of rice.
Water 2. Put the steamed rice
Iodized salt into a large mixing bowl
and add the rice
For the rice seasoning seasoning sauce. Mix
sauce: them well and set aside.
3. Cover the rice bun
2 tsp. (black) roasted mould with some food
sesame seeds wrap.
1/4 tsp. fine sea salt 4. Fill the mould with
1 1/4 tbsp. sesame the seasoned rice and
oil gently shape the rice bun
by pressing it down to
flatten it. 5.Gather the
food wrap to cover the
rice
6. Rest the rice bun for
about 5 minutes in the
mould.
Bulgogi 8:30-9:00 For the marinated 1. Cook the Bulgogi
Meat Patty (overnight) ground beef Teriyaki Flavor in a pan
Teriyaki or pork: (Teriyaki) until it’s fully cooked.

Barbecue Sauce
Garlic
Pepper

Oil for frying

38
Bulgogi 9:00-9:05 Bulgogi burger sauce Make the Bulgogi burger
Sauce (mix these in a bowl) sauce in a pan.
1. Pour the Bulgogi
1/2 Tbsp. brown sugar burger sauce in a heated
1 Tbsp. soy sauce pan and boil it over low
1 Tbsp. water heat for about 10 to 20
1/2 Tbsp. rice wine seconds.
1/4 tsp. (mgs free) 2. Add the thickening
oyster sauce agent and stir well until
1/8 tsp. minced garlic the sauce is thickened.
1/8 tsp. sesame oil (The sauce thickens faster
at a higher temperature.)
Bulgogi burger sauce 3. Scoop out the sauce
thickening agent (mix onto a plate and set aside.
these in a bowl)
1 tsp. potato/corn starch
1 Tbsp. water

Assemble 9:00-9:40 Bulgogi Sauce 1. Squeeze out some

the burger Bulgogi Teriyaki Patty mayonnaise on the rice
Rice buns buns and spread it well. –
Mayonnaise You can skip this if you
Lettuce don’t like mayonnaise.
Cucumber 2. Spread the Bulgogi
burger sauce on the rice
For the packaging: buns. – You can brush
Box this sauce onto the meat
Wax paper as well.
3. Layer with lettuce
leaves and Bulgogi meat.
4. Add some cucumber.
5. Cover with the rice
bun.
6. Wrap the burger with
the wax paper so that you
can catch it if anything
drops.
7.Put it in the box

Cleaning 9:40-9:45 1. Clean the area and all

the materials you used.

39
 Steps in production of the product

SOY GARLIC FLAVOR

TIME RECIPE PROCEDURE

Rice Buns 8:00-8:30 For the Steamed Rice: 1. Cook the rice. For the
measurement, 1 cup of
1 cup Rice sticky rice is equal to 2
1 cup Sticky Rice cups of rice.
Water 2. Put the steamed rice
Iodized salt into a large mixing bowl
and add the rice
For the rice seasoning seasoning sauce. Mix
sauce: them well and set aside.
3. Cover the rice bun
2 tsp. (black) roasted mould with some food
sesame seeds wrap.
1/4 tsp. fine sea salt 4. Fill the mould with
1 1/4 the seasoned rice and
tbsp. sesame oil gently shape the rice bun
by pressing it down to
flatten it. 5.Gather the
food wrap to cover the
rice
6. Rest the rice bun for
about 5 minutes in the
mould.
Bulgogi 8:30-9:00 For the marinated 1. Cook the Bulgogi
Meat Patty (overnight) ground Teriyaki Flavor in a pan
Teriyaki beef or pork: until it’s fully cooked.
(Teriyaki)

Soy Sauce
Sugar
Garlic
Pepper

Oil for frying

40
Bulgogi 9:00-9:05 Bulgogi burger sauce Make the Bulgogi
Sauce (mix these in a bowl) burger sauce in a pan.
1. Pour the Bulgogi
1/2 Tbsp. brown sugar burger sauce in a heated
1 Tbsp. soy sauce pan and boil it over low
1 Tbsp. water heat for about 10 to 20
1/2 Tbsp. rice wine seconds.
1/4 tsp. (mgs free) 2. Add the thickening
oyster sauce agent and stir well until
1/8 tsp. minced garlic the sauce is thickened.
1/8 tsp. sesame oil (The sauce thickens
faster at a higher
Bulgogi burger sauce temperature.)
thickening agent (mix 3. Scoop out the sauce
these in a bowl) onto a plate and set
1 tsp. potato/corn aside.
starch
1 Tbsp. water

Assembling 9:00-9:35 Bulgogi Sauce 1. Squeeze out some

and Bulgogi Teriyaki Patty mayonnaise on the rice
Packaging Rice buns buns and spread it well.
of the Mayonnaise – You can skip this if
burger Lettuce you don’t like
Cucumber mayonnaise.
2. Spread the Bulgogi
For the packaging: burger sauce on the rice
Box buns. – You can brush
Wax paper this sauce onto the meat
as well.
3. Layer with lettuce
leaves and Bulgogi
meat.
4. Add some cucumber.
5. Cover with the rice
bun.
6. Wrap the burger with
the wax paper so that
you can catch it if
anything drops.
7.Put it in the box

Cleaning 9:40-9:45 1. Clean the area and all

the materials you used.

41
PRODUCTION PLANNING

Procedure Teriyaki Flavor Soy Garlic

For Rice Buns 30 minutes 30 minutes
For Bulgogi Patty 30 minutes 30 minutes
For Bulgogi Sauce 5 minutes 5 minutes
Assembling and 35 minutes 35 minutes
Packaging
Cleaning 5 minutes 5 minutes
Total Time Required 1 hour and 45 minutes 1 hour and 45
minutes

Time Activity Time Frame

8:00-9:45 Bulgogi Rice Burger 1 hour and 45 minutes
9:45-12:45 Selling 3 hours
12:00 – 1:00 Cleaning and Closing 15 inutes
time

A. Production Schedule

BULGOGI TERIYAKI RICE BURGER

Number of
Units Units
Number of Units
Month produced per produced per
Weeks produced per
day week
Month
July 15 75 4 300
August 15 75 4 300
September 15 75 4 300
October 15 75 2 150
Total 60 300 1,050

42
 Short-term Operation (June 2017 – October 2017)

BULGOGI SOY GARLIC RICE BURGER

Number of
Units Units
Number of Units
Month produced per produced per
Weeks produced per
day week
Month
July 15 75 4 300
August 15 75 4 300
September 15 75 4 300
October 15 75 2 150
Total 60 300 1,050

Long-term Operation (3 Years)

BULGOGI RICE BURGER IN BOTH VARITIES (2018)

Units Units
Number of Units Produced
Month Produced per Produced per
Weeks per Month
Day Week
January 45 225 4 900
February 45 225 4 900
March 45 225 4 900
April 45 225 4 900
May 45 225 4 900
June 45 225 4 900
July 45 225 4 900
August 45 225 4 900
September 45 225 4 900
October 45 225 4 900
November 45 225 4 900
December 45 225 4 900
Total 540 2,700 48 10,800

43
BULGOGI RICE BURGER IN BOTH VARITIES (2019)
Units Units
Number of Units Produced
Month Produced per Produced per
Weeks per Month
Day Week
January 68 340 4 1,360
February 68 340 4 1,360
March 68 340 4 1,360
April 68 340 4 1,360
May 68 340 4 1,360
June 68 340 4 1,360
July 68 340 4 1,360
August 68 340 4 1,360
September 68 340 4 1,360
October 68 340 4 1,360
November 68 340 4 1,360
December 68 340 4 1,360
Total 816 4,080 48 16,320

BULGOGI RICE BURGER IN BOTH VARITIES (2020)

Units Units
Number of Units Produced
Month Produced per Produced per
Weeks per Month
Day Week
January 102 510 4 2,040
February 102 510 4 2,040
March 102 510 4 2,040
April 102 510 4 2,040
May 102 510 4 2,040
June 102 510 4 2,040
July 102 510 4 2,040
August 102 510 4 2,040
September 102 510 4 2,040
October 102 510 4 2,040
November 102 510 4 2,040
December 102 510 4 2,040
Total 1,224 2,550 48 24,480

44
Total Production/Unit Cost

Direct Materials

BULGOGI TERIYAKI RICE BURGER

Price Amount Total Cost Per

Needed per Cost Serving
15 pieces
Pork 180/kilo ¼ kilo 45 3

Beef 280/kilo ¼ kilo 70 4.67

Lettuce 100 ¼ kilo 25 1.67

Cucumber 6 1/2 3 0.2

Garlic 5 ½ Clove 2.50 0.17

Oyster Sauce 45 3 tbsp. 4.50 0.3

Iodized Salt 10 1tsp 1 0.07

Mayonnaise 40 ¼ 10 0.67

Cooking Oil 20 ½ sachet 10 0.67

Sesame Oil 30 ¼ bottle 7.50 0.5

Cornstarch 5 1 5 0.33

Pepper 10 2 tbsp 4 0.27

Barbeque 120 ½ bottle 60 4

Marinade

45
 Soy Sauce 15 3 tbsp 0.64 0.04

Rice 37/kilo 1 ½ kilo 57.50 3.83

Sticky Rice 60/kilo ¾ kilo 45 3

Water 25/ 1 liter 6.25 0.42

gallon

TOTAL 24.01

BULGOGI SOY GARLIC RICE BURGER

Price Amount Total Cost Per

Needed Cost Serving
per 15
pieces
Pork 180/kilo ¼ kilo 45 3

Beef 280/kilo ¼ kilo 70 4.67

Lettuce 100 ¼ kilo 25 1.67

Cucumber 6 1/2 3 0.2

Garlic 5 1 Clove 5 0.17

Oyster Sauce 45 3 tbsp. 4.50 0.3

Iodized Salt 10 1tsp 1 0.07

Mayonnaise 40 ¼ 10 0.67

Cooking Oil 20 ½ sachet 10 0.67

46
 Sesame Oil 30 ¼ bottle 7.50 0.5

Cornstarch 5 1 5 0.33

Pepper 10 2 tbsp 4 0.27

Soy Sauce 15 ¾ bottle 11.25 0.04

Sugar 15/250g 3 tbsp 2.25 0.15

Rice 37/kilo 1 ½ kilo 57.50 3.83

Sticky Rice 60/kilo ¾ kilo 45 3

Water 25/ 1 liter 6.25 0.42

gallon

TOTAL 20.16

Manufacturing Overhead

Indirect Materials

Description Price Unit cost

Paper Box 32.00 / 10 pcs 3.2

Wax Paper 43.00 0.72

Disposable Spork 10.00 / 10 pcs 1

Tissue 50.00 0.5

Sticker Paper 4.00 / piece 0.13

TOTAL 5.55

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 DEPRECIATION OF MATERIALS

Overhead Cost Useful Life

Rice Cooker 500/3 = 166.67 3 years

Electric Stove 1000/3 = 333.33 3 years

Depreciation Expense 500.00 (Annual)

Direct Labor

Direct Labor Daily Rate Weekly Monthly Rate Direct Labor

(Php) Rate (Php) (Php) Per Unit
Production Staff Php 7.00 Php 35.00 Php 140.00 0.23
Marketing Staff Php 7.00 Php 35.00 Php 140.00 0.23

Finance Staff Php 7.00 Php 35.00 Php 140.00 0.23

Total 0.69
Direct Labor per Unit = Daily allowance/Number of Units produced per Day

Indirect Labor

Description Daily Rate Weekly Rate Monthly Rate Indirect

(Php) (Php) (Php) Labor Per
Unit
General Manager Php. 9.00 Php 45.00 Php 180.00 0.3
Marketing Head Php 8.00 Php 40.00 Php 160.00 0.27
Finance Head Php 8.00 Php 40.00 Php 160.00 0.27
Production Head Php 8.00 Php 40.00 Php 160.00 0.27
TOTAL 1.11

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Permits

DTI Permits and License Cost

License fee Php 200.00
DTI Permit Php 300.00
Total Php 500.00

Promotions

Advertising Size Cost

Tarpaulin 2” x 3” Php 300.00
Total Php 300.00

Fixed cost

Tools and Materials Php 475.00

Equipment Php 1500.00
Office and other supplies Php 62.00
Cleaning and sanitation materials Php 425.00
Transportation Php 40.00
Marketing/Promotion Php 300.00
Permits Php 500.00
Total Php 3302.00

Overhead

Day Week Month Unit

Transportation Php 40.00 Php 200.00 Php 800.00 1.33
Rent Php 25.00 Php 125.00 Php 500.00 1.79
Total 3.12

49
 Bulgogi Teriyaki Bulgogi Soy Garlic
Rice Burger Rice Burger
Direct Materials: 24.01 20.16

Indirect Materials: 5.62 5.62

Direct Labor: 0.69 0.69

Indirect Labor: 1.11 1.11

Overhead: 3.12 3.12

Total: 34.55 30.7

TOTAL COST PER SERVING

Bulgogi Teriyaki Rice Burger

Direct Indirect Direct labor Indirect labor Total cost per

materials materials serving

24.01 5.62 0.69 1.11 31.43

Bulgogi Soy Garlic Rice Burger

Direct Indirect Direct labor Indirect labor Total cost per

materials materials serving

20.16 5.62 0.69 1.11 27.58

50
Break-Even Analysis
𝑇𝑂𝑇𝐴𝐿 𝐹𝐼𝑋𝐸𝐷 𝐶𝑂𝑆𝑇
Break-even Point in Quantity = 𝑆𝐸𝐿𝐿𝐼𝑁𝐺 𝑃𝑅𝐼𝐶𝐸−𝐴𝑉𝐸𝑅𝐴𝐺𝐸 𝑇𝑂𝑇𝐴𝐿 𝐶𝑂𝑆𝑇

Bulgogi Teriyaki Rice Burger

3,302
= 𝟏𝟕𝟕. 𝟖 𝐨𝐫 𝟏𝟕𝟖 𝐮𝐧𝐢𝐭𝐬
50 − 31.43

Bulgogi Soy Garlic Rice Burger

3,302
= 𝟏𝟒𝟕. 𝟑 𝐨𝐫 𝟏𝟒𝟕 𝐮𝐧𝐢𝐭𝐬
50 − 27.58

Break-even point in Sales= Selling Price * Break even quantity

Bulgogi Teriyaki Rice Burger

50 * 178 = 8900.00 Php

Bulgogi Soy Garlic Rice Burger

50 * 147 = 7,350.00 Php

Selling price

Bulgogi Teriyaki Rice Burger

Bulgogi Teriyaki Rice Burger :Php 50.00

Fixed cost:Php3,302.00

Raw cost: 31.43 (cost of all raw materials & consumables per serving)
Cost percentage 10% = 3.143 (gas, damages, consumables etc.)
Mark up percentage 50% = 15.715 (profit)
Raw Selling price = 50.288
Actual Selling Price = 50.00 php
Actual Profit = 15.427 php

51
 Bulgogi Soy Garlic Rice Burger

Bulgogi Soy Garlic Rice Burger :Php 50.00

Fixed cost:Php3,302.00

Raw cost: 27.58 (cost of all raw materials & consumables per serving)
Cost percentage 10% = 2.758 (gas, damages, consumables etc.)
Mark up percentage 50% = 13.79 (profit)
Raw Selling price = 44.128
Actual Selling Price = 50.00 php
Actual Profit = 19.662 php

Raw Cost % .1 = cost percentage

Raw Cost + cost percentage % .5 = mark up
Raw Cost + Cost Percentage + Mark up = Selling Price
Actual Selling Price – Raw Cost – Cost Percentage = Total Profit

F. Future Plans

 The BRB Company will add more flavours of rice burgers, it will also

expand its variety of product such as coffee, tea, frappes and desserts.

 The BRB Company will add more high-end equipment in making the

product to have longer shelf life and greater quality.

 The company will buy the ingredients directly from the manufacturer of

the specific good, ensuring its good quality and low cost.

 The company will be open for franchising.

 The company will widen its advertisement using TV commercials and

social media for promotion.

52