Chapter 1 To 6 Tung Wala 6.4 Final
Chapter 1 To 6 Tung Wala 6.4 Final
Chapter 1 To 6 Tung Wala 6.4 Final
Introduction
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1.2 Objectives of the Study
in Municipality of Tupi.
aspects:
a. Organizational
b. Operational/Technical
c. Marketing
d. Financial
a. Organizational
b. Operational/Technical
c. Marketing
d. Financial
a. Organizational
b. Operational/Technical
c. Marketing
d. Financial
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1.3 Scope and Delimitation of the Study
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1.5 Benefits of the Study
Proponent – This study will give information about Japanese restaurant. This
study will serve as a guide for them.
Business owner - The results of this research will help the establishment
design, develop and implement new customers attracting techniques.
Supplier–It will help them gain profit for we are going to purchase on their store
and they will gain many connections.
Tourism industry - This can help boost tourism-related income, which will help
the town's businesses and position it as a destination with a diverse culinary
scene.
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Traditions - It is a beliefs, practices, and behaviors that are passed down from
generation to generation within a specific cultural, social, or familial context.
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CHAPTER II
Industry Analysis
STRENGTHS WEAKNESSES
The staff are accommodating and The place cannot be access easily
friendly. because it’s not near the national
highway
The place has many spaces. They doesn’t have many design to
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attract customers.
The foods are delicious and well- They doesn’t have a good strategies to
seasoned. let people dine in at their restaurant.
2.Cafe Cerveza – Tupi Branch
STRENGTHS WEAKNESSES
3.Feast of Tea
Feast of tea is known for its amazing place, established on February 8, 2021 and
was initiated by 6 staff Mrs. Judy Ann P. Sabuero with the initial capital of
150,000.00.
STRENGTHS WEAKNESSES
The environment is very relaxing They cannot cater more than 50 people
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especially there are pandas painting inside the establishment together
and stuff toy everywhere
They offer a wide variety of Snacks, The service of the crew is not that fast
Beverages and Rice meals
Situated in a location where people can People sometimes buy drinks or foods
access quickly from 7/11and bring inside the
establishment and it will have them less
profit
2.2.1Supplier
2.2.2 Customers
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are the one who qualify as costumers based in nature. At present there
are 73,459 people and 26,411 tourist each year that are possible market
in operating such business.
Republic Act No. 11032, an act promoting ease of doing business and
efficient delivery of government services, amending for the purpose republic act
no. 9485, otherwise known as the anti-red tape act of 2007, and for other
purposes. Sec. 11. Streamlined Procedures for the Issuance of Local Business
Licenses, Clearances, Permits, Certifications or Authorizations. – The LGUs are
mandated to implement the following revised guidelines in the issuance of
business licenses, clearances, permits, certifications or authorizations.
Barangay Clearance
Certificate of Occupancy
Police Clearance
leased or owned)
Sanitary Permit
Locational/Zoning Clearance
Building permit
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Schedule of Expenses for Business Permit New Applicant
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CHAPTER lll
Management Feasibility
package and benefits, company policy including its terms and condition.
Republic Act No. 11032, also known as the ease of doing business and
efficient government service delivery act of 2018, which includes provisions
related to organizational structure and streamlining of government processes.
GENERAL
MANAGER
COOK CASHIER
SECURITY
DISHWASHER CLEANING
STAFF
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3.2 Employees Profile
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overseeing along with
inventory, and understanding of
ordering supplies. food and beverage
Guarantee operations, industry
adherence to health trends, and
and safety regulatory
regulations, requirements.
sanitation
standards, and food
safety protocols,
while also upholding
a safe and clean
environment for
both staff and
guests.
Front-of-the house Maintain a Bachelor's degree in
Manager (1 member) welcoming Hospitality
atmosphere, Management,
address guest Business
inquiries promptly, Administration, or
and exceed guest related field
expectations to preferred.
guarantee excellent Demonstrated
guest service and background in front-
hospitality. of-house
Provide ongoing management or
coaching, feedback, restaurant leadership
and performance positions, with at
evaluations to least 2 years of
ensure staff pertinent experience.
members deliver Strong leadership
high-quality service skills, with the ability
and adhere to to motivate and
company standards. inspire front-of-house
Keep track of labor staff, foster
expenses, extra teamwork, and lead
work hours, and by example.
number of
employees to
improve operational
effectiveness
without
compromising
service quality.
Recruit, hire, train,
and supervise front-
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of-house staff,
including servers,
hosts/hostesses,
bartenders, and
bussers.
Conduct regular
inspections of dining
areas, restrooms,
and service stations
to uphold
cleanliness and
hygiene standards.
Host/Hostess Greet guests upon High school diploma
(2 members) arrival, escort them or equivalent
to their tables, and required; additional
provide menus and education or
any other necessary hospitality training
information preferred.
Handle restaurant Proven experience in
bookings, such as restaurant
phone calls, online host/hostess roles,
reservations, and with a minimum of 6
walk-in visitors. months of relevant
Verify bookings, experience.
maintain reservation Strong organizational
database, and skills, attention to
inform front-of- detail, and ability to
house staff about multitask in a fast-
reservation status. paced environment
Handle guest Availability to work
complaints or issues evenings, weekends,
promptly and and holidays as
effectively, needed.
escalating to Able to utilize
management when reservation
necessary management
Monitor dining room software, POS
occupancy, traffic systems, and
flow, and table Microsoft Office Suite
availability to effectively
optimize seating
arrangements and
minimize guest wait
times
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(1 member) and innovative equivalent culinary
Japanese menu that training and
reflect seasonal certification required
ingredients, culinary Proven experience
trends, and the as a Head Chef or
restaurant's concept Executive Chef in a
and brand identity high-volume
Oversee all aspects restaurant
of food preparation, environment, with a
including recipe minimum 2 years of
development, relevant experience
ingredient sourcing, Strong culinary skills,
portion control, and with expertise in a
plating techniques variety of cooking
Ensure that all techniques, cuisines,
dishes are prepared and culinary styles
to the highest Knowledge of food
standards of quality, safety regulations,
flavor, and sanitation standards,
presentation, and industry best
adhering to recipe practices
specification and Physical stamina and
food safety dexterity to stand for
protocols extended periods, lift
Recruit, hire, train, heavy objects, and
and supervise work in a fast-paced
kitchen staff, kitchen environment
including cooks,
sous chefs, and
kitchen assistants.
Manage kitchen
inventory, food
costs, and supply
ordering to optimize
profitability and
minimize waste
Oversee kitchen
operations,
including equipment
maintenance,
sanitation practices,
and compliance with
health and safety
regulations
Calculate food
costs, analyze
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menu profitability,
and adjust pricing
strategies to
maximize revenue
and achieve target
food cost
percentages
Collaborate with
management team
on menu pricing,
promotions, and
menu engineering
initiatives to drive
sales and
profitability.
Sushi Chef Prepare sushi Culinary degree or
(1 member) dishes, including equivalent culinary
sushi rolls, sashimi, training and
nigiri, and specialty certification required
rolls, according to
established recipes, Previous experience
techniques, and as a Sushi Chef or
quality standards sushi line cooks in a
Make sure sushi is restaurant setting
beautifully required
presented, with Extensive knowledge
careful attention to of sushi ingredients,
garnishing, plating, preparation
and arrangement techniques, and
Select fresh, high- Japanese cuisine
quality seafood, Strong knife skills
vegetables, and and proficiency in
other ingredients for sushi-making
sushi preparation, techniques, including
ensuring optimal rice preparation, fish
taste, texture, and slicing, and sushi
freshness rolling
Demonstrate Ability to work in a
exceptional knife fast-paced
skills and environment,
proficiency in sushi- prioritize tasks, and
making techniques, maintain composure
including rice under pressure
preparation, fish
slicing, rolling, and
shaping
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Follow strict
protocols for food
safety and
sanitation by
properly handling,
storing, and
controlling the
temperature of raw
seafood and other
perishable
ingredients
Cook Prepare and cook Culinary degree or
(4 members) menu items equivalent culinary
according to training and
established recipes, certification required
portion sizes, and Or High school
quality standards diploma or equivalent
Follow proper required; additional
cooking techniques, education or
including grilling, hospitality training
sautéing, frying, Previous experience
baking, and broiling, as a cook or line
to achieve desired cook in a restaurant
flavors and textures or food service
Ensure proper establishment
handling, storage, preferred
and rotation of food Basic knowledge of
ingredients to cooking techniques,
maintain freshness food safety practices,
and minimize waste and kitchen
Set up and organize equipment operation
workstation with Ability to follow
necessary recipes, multitask,
ingredients, and work efficiently in
equipment, and a fast-paced
utensils for efficient environment
meal preparation Food handler's
Plate and garnish certification or
dishes according to equivalent food
plating guidelines safety training
and
standards
presentation
preferred .
Dishwasher Operate commercial High school diploma
(3 Members) dishwashing or equivalent
equipment to clean required; additional
dishes, utensils, education
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pots, pans, and Previous experience
other kitchen as a dishwasher or
equipment kitchen helper
Wash dishes by preferred, but not
hand as needed, required
using proper Ability to work
cleaning solutions, efficiently in a fast-
scrubbers, and paced environment,
sanitizers to remove prioritize tasks, and
food residue and adapt to changing
grease priorities and
Maintain cleanliness demands
and orderliness of Willingness to work
kitchen areas, evenings, weekends,
including and holidays as
dishwashing needed
stations, sinks, and Physical endurance
storage areas and agility needed to
Empty and clean remain standing for
trash receptacles, long periods, lift
dispose of garbage objects of significant
and recycling weight, and complete
materials, and repetitive duties.
ensure proper
waste disposal
procedures are
followed
Clean and maintain
dishwashing
equipment,
including
dishwashers, sinks,
drains, and filters, to
ensure proper
functionality and
safety.
Head waiter Deliver exceptional High school diploma
(1 member) customer service by or equivalent
welcoming guests, required; additional
accepting orders, education
and responding to Previous experience
questions and as a head waiter,
issues quickly and lead server, or senior
politely waiter in a fine dining
Ensure guest restaurant preferred
satisfaction by Excellent
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monitoring dining communication,
experiences, interpersonal, and
anticipating needs, customer service
and resolving issues skills, with a
or complaints professional and
effectively polished demeanor
Monitor dining room Ability to multitask,
flow, waitlists, and prioritize tasks, and
table turnovers to work efficiently in a
maximize efficiency fast-paced
and guest environment
satisfaction Strong leadership
Oversee order abilities, with the
taking, relay orders ability to motivate
to kitchen staff, and and inspire waitstaff,
ensure accurate resolve conflicts, and
and timely delivery lead by example
of food and
beverages to guests
Promote menu
items, daily
specials, and
beverage offerings
to guests, utilizing
product knowledge
and suggestive
selling techniques to
enhance guest
experience and
increase revenue
Waiter Engage with guests High school diploma
(4 members) in a friendly and or equivalent
professional required; additional
manner, answer education or
questions about hospitality training
menu items, and preferred.
make Previous experience
recommendations as a waiter/waitress
based on guest or in customer
preferences service roles
Take food and preferred, but not
beverage orders required
accurately, writing Ability to work
them down or efficiently in a fast-
entering them into paced environment,
the POS system multitask, and
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promptly prioritize tasks
Verify orders with effectively
guests to ensure Basic math skills and
accuracy and proficiency in
confirm any special handling cash
requests or dietary transactions
restrictions Availability to work
Serve food and evenings, weekends,
beverages to guests and holidays as
in a timely manner, needed
ensuring proper
presentation and
adherence to
service standards
Promote menu
items, specials, and
beverage offerings
to guests, using
suggestive selling
techniques to
enhance the dining
experience and
increase sales
Present bills to
guests, process
payments
accurately, and
handle cash
transactions with
integrity and
professionalism
Cashier Cashiers are High school diploma
(2 members) responsible for or equivalent
accurately and required; additional
efficiently handling education
customer Basic math skills,
transactions, which including the ability to
may involve perform calculations
accepting cash, quickly and
credit/debit cards, accurately.
checks, or other Previous experience
forms of payment. in a cashier or retail
This includes position is
scanning items, advantageous but not
entering prices into always required.
the system, and Strong numeracy
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calculating totals. skills and attention to
Cashiers use POS detail.
systems to input Excellent
transaction details, communication and
process payments, interpersonal skills.
and generate Ability to multitask
receipts for and work efficiently in
customers. a fast-paced
are tasked with environment.
balancing cash Proficiency in using
registers at the computerized POS
beginning and end systems and other
of their shifts to relevant software.
ensure accurate Customer-focused
accounting of attitude with a
transactions. They friendly and helpful
must count cash, demeanor.
reconcile Problem-solving skills
discrepancies, and to resolve customer
prepare bank issues or address
deposits. technical issues with
process returns, transactions.
exchanges, and Ability to stand for
refunds according to extended periods and
store policies. This move around the
involves verifying cashier station.
purchase receipts,
inspecting returned
items, and issuing
appropriate refunds
or store credits.
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and spills Attention to detail
Clean and disinfect and commitment to
restroom facilities, maintaining high
including toilets, standards of
sinks, countertop, cleanliness and
and fixtures, to sanitation
maintain hygiene Availability to work
and sanitation evenings, weekends,
standards and holidays as
Restock restroom needed
supplies, such as Knowledge of
toilet paper, paper cleaning products,
towels, hand soap, chemicals, and safety
and hand sanitizer, procedures is a plus
as needed
throughout the shift
Sort and separate
trash, recycling, and
compostable
materials according
to waste
management
guidelines and local
regulations
Clean and maintain
floor mats, entrance
rugs, and carpeted
areas to prevent dirt
and debris buildup
Security Monitor entrances High school diploma
(2 members) and exits to prevent or equivalent
unauthorized required; additional
access and education
maintain control Previous experience
over guest entry in security, law
and exit enforcement, or
Manage crowd flow related fields
during peak hours, preferred
special events, or Valid security guard
emergencies to license or certification
ensure a safe and required, as per local
orderly environment regulations
Conduct regular Excellent observation
patrols of restaurant skills, situational
premises, including awareness, and
dining areas, ability to remain calm
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parking lots, and under pressure
outdoor spaces, to Strong
detect and deter communication and
suspicious activity interpersonal skills,
Respond promptly with the ability to
to incidents, interact effectively
disturbances, or with guests,
disputes involving employees, and law
guests or enforcement
employees, using personnel
de-escalation
techniques and
conflict resolution
skills to defuse
tense situations
Prevent theft,
vandalism, or
property damage by
maintaining a visible
security presence
and enforcing
security policies and
procedures
Provide assistance
and support during
emergencies,
accidents, or
medical incidents,
including
administering first
aid, CPR, or
emergency medical
care as needed
Every business wants to hire a quality and efficient employees and staffs
that’s why this Restaurants is committed to employing the best qualified
candidates while engaging and recruitment and selection process and practices
that comply with all applicable employment laws.
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and selecting the right candidate. It is the policy of the proposed business to
provide equal employment opportunity to all applicants and employee.
The selection process refers to the steps involved in choosing people who
have the right qualifications to fill a current or future job opening. Usually,
managers and supervisors will be ultimately responsible for the hiring of
individuals. The figure below will show the process of how applicants will be
recruited and selected to be placed in a relevant vacant position in the operation
of this Restaurant.
JOB DESCRIPTION
The Posting Opens - A vacant position has been reported. A job description is prepared,
several recruitment platforms both online and offline.
The Posting Closes - The posting closes after a specified period of time. Depending on
the number of applicants received, a second period of posting may be required
CANDIDATE SELECTION
The Review - All the applications are reviewed. A set of desirable candidates are
selected
CANDIDATE INTERVIEW
Initial Interviews - Interviews may be scheduled for any short-listed candidate who
performed well on the test.
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Additional Rounds - Interviews may consist of several rounds different executives
examine the potential candidates.
FORMAL JOB OFFER
Successful Candidates - The successful candidate is informed, provides references
and awaits a response.
Figure 3. Recruitment Process
The Offer - The successful candidate is selected and provided a formal employment
offer.
3.3 Compensation Package and Benefits
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manager
Basis: According to southcotabato.gov.ph the staff that does not require any
degree has a salary below the minimum wage, while those who does require a
bachelor’s degree will be having a salary of minimum wage and above minimum
wage for the higher positions.
General 1,345
manager 1 526 234 585
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Front of house 1,345
manager 1 526 234 585
time off or notify superiors of an absence or late arrival. The employees should
attend the work in time, five (5) minutes late means deduction of twenty (30)
pesos on the salary. And thirty (25) minutes late means the employee will be
compensated not for ten (10) hours of work but in half day.
This policy also set forth the consequences for failing to adhere to a
schedule. The employee is not allowing to have a three (3) consecutive absent
because three (3) consecutive absences mean AWOL (Absent without official
leave). The attendance policy discusses the disciplinary action employees face if
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Absent
work as assigned schedule and such time off was not scheduled approved in
only allowed to have two (2) consecutive absences more than that the employee
Tardy
work at the scheduled work time and takes an extended meal or break period
without approval.
actual hours worked. A missed clock in/out is a violation in company policy. This
includes:
Failure to clock in/out on their designated time clock for the meal break.
Clocking in/out early (or late) of assigned shift without prior approval.
The restaurant will start to open at 8:00 am in the morning and will be
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in prior to their assigned starting time at exactly 7:00 am, and must clock
The Employee will fulfill their role and complete tasks assigned by the
Employer professionally. Either party can end the agreement with written notice.
After termination, the Employee will return company property. This agreement
follows Article 282 of the Labor Code of the Philippines. Says serious
misconduct, willful disobedience, gross and habitual neglect of duties, and fraud
or willful breach of trust.
CHAPTER IV
Marketing Feasibility
This chapter discusses the product and service description, company
name, company logo, positioning, target market, projected market share, place
location, pricing scheme, marketing strategy, promotion and advertising at the
same time the company’s projected sales
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defined as a practical desire and realistic concept of a wonderful place or
something reachable.
4.2.1 Mission
4.2.2 Vision
4.2.3 Goals
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The proponent for this proposed study created this logo because they
think it accurately reflects and reflects the main company idea. The Japanese
restaurant logo of the Umami Eutopia is an expertly crafted design that features
the foods of Japanese, set against a red, yellow, orange, green and white color
scheme. The logo conveys a sense of fresh ingredients and everything’ s
handmade. The red represents luck and power, Yellow represents wealth,
Orange represent happiness, Green represents respect and energy, the white
background color represents purity, peaceful and cleanliness. Our tagline is
“Taste of Japan”, through this tagline we make sure to adopt the taste and serves
plenty of Japanese cuisine.
The target markets of the proposed study are the local people, tourist and
students of the community.
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As seen on the Pie graph Café Cerveza has the highest costumers
because they are one of the famous restaurants in Tupi, then feast of tea with
25% and 15% for Ford’s Ichiban Desu and lastly Umami Eutopia has 10%
because it is just a starting business.
10%
Café Cerveza
25% Ford's Ichiban Desu
Sales
50% Feast of Tea
Umami Eutopia
15%
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Figure 6: Location of the Proposed Study
Dine - in
Onigiri 50.20 75
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Take – out
Onigiri 50.20 82
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E-mail Marketing – the proponent should make organized emails to be easily
connected to our customers. Using Email, customers can be easily aware of our
new products, discounts, and other services.
Social Media -Sharing content, videos, and images on social media platforms
can help our business to promote a product or service. Like Facebook, TikTok,
Twitter, YouTube, and Instagram as well as search engines like Google and
Yahoo.
Radio on the air - Buy airtime on various radio stations, where they can air
commercials or spots about our products or services. It is cheaper for firms to
advertise on the radio than on television.
Promotion &Advertising
To promote and advertise the Japanese Restaurant we will use the digital
marketing strategies like for example create an informative website that show
case what our place and food look like and to engage with the local community
through giving discounts and promo. And lastly, use guest feedback and insights
to identify areas for improvement.
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days week sales x 12 sales x 12 sales x 12 sales x 12 (Monthly
per per Months) Months) Months) Months) sales x 12
week) month) Months)
14,464 101,248 433,920 5,207,040
16,875 118,125 506,250 6,075,000
19,285 134,995 578,550 6,942,600
21,696 151,872 650,880 7,810,560
22,781 159,466 683,424 8,201,088
ASSUMPTIONS: The projected annual profit for each year can be seen on the
table. It can be calculated by multiplying the Daily target sales (DTS) multiply by
the number of days per week to get the weekly sales (DTS x 7), the product will
be multiply buying the number of weeks per months to get the monthly sales (WS
x 4). Then monthly sales (MS) multiply by the number of months per year to get
the projected annual profit (MS x 12).
CHAPTER V
5.1 Lay-out/Ergonomics
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Figure 7. Floor Plan for Japanese Restaurant
The figure shows the floor plan and lay-out of Japanese Restaurant. This is a
500 sqm lot and 225 sqm building found in the premise of Prudente’s compound
at Tupi, South Cotabato.
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Concrete bag 30 227 6,810.00 10 years
Steel bars 34 378.72 12,876.48 40 years
Hollow block 2,500 9 22,500.00 60 years
Ply Wood 10 1,138 11,380.00 15 years
Window Glass 8 308.57 2,468.56 15 years
Tiles 417.27 20 8,345.40 7 years
Fiberglass
Insulation 28 1,400.00 39,200.00 80 years
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Ice maker 1 4,200.00 4,200.00 10 years
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Bowls 70 70.00 4,900.00 5 years
TOTAL: ₱179,056.00
Split type
Aircon 3 25,000.00 75,000.00 7 years
1 7,000.00 7,000.00 10 years
Computer
Debit/Credit
card reader 1 5,000.00 5,000.00 7 years
Fire
Extinguisher 1 399 399 1 year
TOTAL: ₱89,499.00
Total ₱6,330.00
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Table 14: 5.2.5 Furniture and Fixtures
Dining
Table( Long) 6 4,200.00 25,200.00 20 years
Zashiki Table 3 3,700.00 11,100.00 20 years
Table (Circle) 2 2,600.00 5,200.00 20 years
Chairs 37 450 16,650.00 15 years
Sofas 2 1200 2,400.00 10 years
Chair Pillows 37 70 2,590.00 4 years
Cash register 1 3,000.00 3,000.00 20 years
Wall décor 5 1,000.00 5,000.00 5 years
Fish
Aquariums 2 2,500.00 5,000.00 2 years
Flower vase 6 160 960 5 years
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TOTAL ₱105,090
OPENING
FOOD IN PROGRESS
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COOKING OF FOOD
CLOSING
WASTE
FOOD WASTE
MANAGEMENT
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WASTE SEGRAGATION
RESPONSIBLE DISPOSAL
COMPLIANCE AND
DOCUMENTATION
CHAPTER VI
Financial Feasibility
This chapter will discuss the financial aspects of the proposed business
such as source of funding, financial schedule, assumptions, financial statement,
financial analysis and financial ratio.
The source of fund shows the total capital needed to start the proposed
business. The total estimated investment of the business is which is allotted for
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purchasing of office equipment, furniture and fixture and office supplies. It will
also include all permits and licenses that the company needed to operate.
Japanese Restaurant
START-UP CAPITAL
148,245.0
Construction Equipment 0
562,520.0
Land 0
179,056.0
Kitchen tools and equipment 0
Dining Area Equipment 89,499.00
105,090.0
Furnitures and Fixtures 0
Managerial office 6,330.00 ₱1,090,740
Operating Expenses
Cost of foods (inventory) 100,000
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Utilities (2 month) 30,000
Salaries (2 months) 432,962
Office supplies 5,000 ₱567,962
TOTAL ₱2,000,000
DEPRECIATION SCHEDULE
Capitalizable/Inventoriable Depreciation
Construction
Equipment 148,245.00 20 7,412.25
Kitchen tools and
equipment 179,056.00 10 17,905.60
Dining Area
Equipment 89,499.00 10 8,949.90
Furnitures and
Fixtures 105,090.00 10 10,509.00
Managerial Office 6,330.00 10 633.00
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180,000.0 185,400.0 190,800.0 196,200.0 201,600.0
Utilities 15,000 0 0 0 0 0
Office
Supplies 2,000 24,000.00 24,720.00 25,440.00 26,160.00 26,880.00
- - -
₱ ₱
3,791,460. 3,905,203. ₱4,018,9 ₱4,132,6 ₱4,246,4
Total 00 80 47.60 91.40 35.20
Table 17: Other Cost of Services
1 5,207,040.00 0.00 0%
5 7,810,560.00 8,201,088.00 5%
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Hollow block 2,500 9 22,500.00 60 years
Ply Wood 10 1,138 11,380.00 15 years
Window Glass 8 308.57 2,468.56 15 years
Tiles 417.27 20 8,345.40 7 years
Fiberglass
Insulation 28 1,400.00 39,200.00 80 years
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Spatula 5 80.00 400.00 3 years
TOTAL: ₱179,056.00
Fire
Extinguisher 1 399 399 1 year
TOTAL: ₱89,499.00
Total ₱6,330.00
Dining table
( Long) 6 4,200.00 25,200.00 20 years
Zashiki Table 3 3,700.00 11,100.00 20 years
Table (Circle) 2 2,600.00 5,200.00 20 years
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Chairs 37 450 16,650.00 15 years
Sofas 2 1200 2,400.00 10 years
Chair Pillows 37 70 2,590.00 4 years
Cash register 1 3,000.00 3,000.00 20 years
Wall décor 5 1,000.00 5,000.00 5 years
Fish
Aquariums 2 2,500.00 5,000.00 2 years
Flower vase 6 160 960 5 years
PAGE \* MERGEFORMAT 1
Window
Glass 8 308.57 2,468.56 15 years 165
Tiles 417.27 20 8,345.40 7 years 1,192
Fiber glass
Insulation 28 1,400.00 39,200.00 80 years 490
PAGE \* MERGEFORMAT 1
Spatula 5 80.00 400.00 3 years 133
PAGE \* MERGEFORMAT 1
Split type
Aircon 3 25,000.00 75,000.00 7 years 10,714
Debit/Credit
card reader 1 5,000.00 5,000.00 7 years 714
Fire
Extinguisher 1 399 399 1 year 399
₱89,499.00 ₱12,338
TOTAL:
Dining table (
Long) 6 4,200.00 25,200.00 20 years 1,260
Zashiki Table 3 3,700.00 11,100.00 20 years 555
Table (Circle) 2 2,600.00 5,200.00 20 years 260
PAGE \* MERGEFORMAT 1
Chairs 37 450 16,650.00 15 years 1,110
Sofas 2 1200 2,400.00 10 years 240
Chair Pillows 37 70 2,590.00 4 years 647
Cash register 1 3,000.00 3,000.00 20 years 150
Wall décor 5 1,000.00 5,000.00 5 years 500
Fish
Aquariums 2 2,500.00 5,000.00 2 years 2,500
Flower vase 6 160 960 5 years 192
PAGE \* MERGEFORMAT 1
Tax rates are based on the 2024 rate for partnership and corporation
amounting to 30% of the net income.
Expenses increases by 3 % per year to cover inflation.
PAGE \* MERGEFORMAT 1