CHAPTER I

Introduction

1.1 Background of the Study

Japanese food is one of the world's most popular cuisines, and for good
reason. Traditional Japanese cooking, or washoku, is based on the "rules of
five," which emphasize diversity and balance. This is accomplished by using five
colors (black, white, red, yellow, and green), five cooking methods (raw food,
grilling, steaming, boiling, and frying), and five flavors (sweet, spicy, salty, sour,
and bitter). These elements can be found even in a single meal of one soup and
three sides served with rice. Japanese food is a very diverse cuisine that is
reflective of the different regions of Japan. Japanese food is also often reflective
of traditions within the culture. According to Alexandra E. Petri, 2014 Many
people associate Japanese food with sushi, but there is more to it than that.
Furthermore, Japanese Restaurant is a special place with its unique
flavors attributes that set them apart and contribute to their popularity among
diners worldwide. Dining at a Japanese restaurant offers more than just a meal; it
provides a cultural experience that allows guests to immerse themselves in
Japanese traditions, customs, and culinary rituals. Whether it's enjoying a bowl of
ramen at a bustling noodle shop or participating in a traditional tea ceremony,
Japanese restaurants offer a glimpse into the rich cultural heritage of Japan.
Umami Eutopia will be located in Purok 10 Poblacion, in the Municipality
of Tupi. The restaurants’ serene location makes it a perfect spot for calm and
relaxing atmosphere. The proponent offers a food quality and the use of fresh,
high-quality seasonal ingredients, including additional menu offerings, pricing
technique, and new unique dishes. Our Japanese foods can also help to satisfy
your cravings for a day by being served of a good food.

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1.2 Objectives of the Study

This study aimed to determine the viability of establishing a Japanese Restaurant

in Municipality of Tupi.

Specifically, it aims to:

1. Describe the profile of Restaurant in TUPI.

2. Present the major player existing in the market in the following

aspects:

a. Organizational

b. Operational/Technical

c. Marketing

d. Financial

3. Discuss the feasibility of the proposed study in the following aspects:

a. Organizational

b. Operational/Technical

c. Marketing

d. Financial

4. Present the findings of the study in the following aspects:

a. Organizational

b. Operational/Technical

c. Marketing

d. Financial

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1.3 Scope and Delimitation of the Study

The scope of the study focuses on serving authentic Japanese food,

including sushi, sashimi, sukiyaki, takoyaki, and ramen, and also providing a
unique dining experience reflecting Japanese culture and hospitality. It will also
incorporate social elements like Japanese décor and music, ensuring a peaceful
environment. The restaurant will not offer non-Japanese dishes or serve non-
Japanese beverages.

1.4 Locale of the study

The site of the proposed business will be conducted in Purok 10,

Poblacion at Prudente’s residence. The researchers choose to conduct this study
to invite more people and because it is near from the national highway. The
municipality has become a nurturing ground for startup businesses, especially
restaurant establishment and because of the safe environment.

Figure 1: Map of the Locale of the study

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1.5 Benefits of the Study

The results of the study may be beneficial to the following:

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.

Manager - This study may provide valuable information for managers by

providing a unique and enhanced product or service to their customers.

Customers - The outcome of this study will incentivize customers to provide

manager with feedback in order to enhance their dining services.

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.

1.6 Definition of Terms

The following terms were defined operationally:

Japanese cooking –It is a culinary practices, techniques, ingredients, and

cultural traditions associated with the preparation of Japanese cuisine.

Cuisines –A distinctive style, practices, and traditions associated with the

preparation, presentation, and consumption of food within a particular culture or
region.

Relaxing atmosphere- It promotes a sense of calm, comfort, and well-being for

individuals. It encompasses various factors that contribute to a tranquil and
soothing environment conducive to relaxation and stress reduction.

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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.

Establishment – It is a building where people can do many things such as buy

foods, shop things and many more.

Restaurant– it is an establishment that offers food and services among the

costumers they are also the place where people get to enjoy.

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 CHAPTER II

Industry Analysis

Restaurants explore different aspects influencing their landscape, such as

market trends, competition, consumer preferences, regulations, and economic
factors. By analyzing industry performance metrics like revenue growth, market
segmentation, and operational benchmarks, we learn about new opportunities
and challenges. By examining industry trends, technology advancements, and
changing consumer behaviors systematically, we aim to find strategic ways for
sustainable growth, market differentiation, and competitive advantage in the
ever-changing restaurant industry.

2.1 Rival Industry

The existing restaurants in Municipality of Tupi are vast increasing. At

present there are seventeen (17) recognized Restaurants according to our
survey namely; Reynaldo’s Café Resto, Ford’s Ichiban Desu, Tanok’z Chicken
House, Nadies Chicken House, Garahe’s Grill, The Food Top, BoyTags’s Lechon
Manok and Chicken House,Taps& Mix, PastilapansaTupi, Aling Tale, Softeak
and Grill, JDM Steak house, Café Cerveza, BrewPub,Feast of Tea, Krafe and
Kouziena. This study will give emphasis on three (3) restaurant that can be
considered as major rival industry of the proposed study.

1.Ford’s Ichiban Desu

A dine-in restaurant for families and friends to enjoy. A small Japanese

restaurant that offers Japanese foods.

Table 1: Ford’s Ichiban Desu Strength and Weaknesses

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

Café Cerveza is one of the most known Filipino Restaurant in Municipality

of Tupi that started way back on December 8, 2019 During Pandemic and it was
initiated by 28 staff including the management and guard with Mr. Allan Jay S.
Cajandig as the owner and initial capital of P100,000.00.

Table 2: Café Cerveza Strength and Weaknesses

STRENGTHS WEAKNESSES

Provides amazing services and Some customers are not Comfortable

Friendly Staff when the staff is always at their side
watching while they are enjoying their
food
Provides a wide variety of Filipino They are most focus on Filipino Dishes
foods and they don’t have international food
selection on the menu
Offers Door to Door Delivery Delivery Takes time and foods are to
get cold

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.

Table 3: Feast of tea Strength and Weaknesses

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 Bargaining Power

2.2.1Supplier

The business relies on certain suppliers to deliver labor, materials,

and other components. These suppliers exert substantial competitive
pressure when they have sufficient negotiating power to affect the terms
and circumstances of trade in their favor.

Supplies for the construction of the building will be provided by the

Citi Hardware and Construction Supply in Koronadal City since vast of
materials needed is available, for office supply will be having Royal Shine
Consumer Goods and Trading. The Equipment and tools that we will be
using will be provided by PFESCORP (Philippine Foodservice Equipment
and Supplies Corporation)428 Calbayog St, Mandaluyong, 1550 Metro
Manila and for our Tables and Chair will be made by ELJOY Furniture in
Tupi, South Cotabato and for our raw materials or foods and beverages
We chose Yummy Tokyo Grocery located in the bustling city of Davao and
is an authorized distributor of genuine Japanese food items in the Davao
Region and for our Fresh Tuna it will be from the fish port of General
Santos City.

2.2.2 Customers

The operation of this restaurant is known to be at the Municipality of

Tupi. The prospect customers are local people, students, and tourist. They

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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.

2.3 Government Policy

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.

2.3.1 Permits and Licenses

List of requirements for obtaining a new business:

 Barangay Clearance

 Certificate of Occupancy

 Business permit application

 Police Clearance

 Contract of Lease/Certificate of Title (if your physical store is either

leased or owned)

 Sanitary Permit

 Fire Safety Inspection Certificate or Fire Permit

 DTI or SEC registration Certificate

 Locational/Zoning Clearance

 Building permit

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 Schedule of Expenses for Business Permit New Applicant

PERMITS AND REQUIREMENTS WHERE FEES

LICENSES
Business Name DTI Office / apply
Registration Any valid ID online (Municipal Php. 300.00
level)
Business permit DTI certificate photo
/Mayors Permit of your business 2x2 City/ Municipal Php. 2,000.00
ID picture Hall
CTC/Cedula
Community Tax DTI certificate Office of the
Certificate/Cedula Business Permit Treasurer Php. 1,300.00
TIN certificate/BIR DTI certificate
Mayors Permit BIR Php. 500.00
Barangay Application form Barangay hall
Clearance CTC/Cedula Php. 500.00
Zoning Clearance Barangay Clearance Office of the
location plan Municipal
planning and Php. 500.00
development
coordinator
Fire and safety/ Zoning Clearance Office of the
Police Permit Bureau of Fire Php. 800.00
and Protection
Sanitary Permit Drug test and X-rays
for all employees (if Health Sanitary Php. 300.00
required) Office
DTI/SEC Any Valid ID Municipality Hall/
Registration apply online Php. 500
Photocopy of all Municipality Hall/
Building/ occupancy Approved Permit Office of the
permit application forms Building official
Valid ID of owner and Php. 2,500
pictures of sites
Food truck Permit Barangay and Barangay Hall Php. 500
Mayor’s Permit
BIR and DTI
Total Php 9,700
Table 4: Schedule of Expenses for Business Permit New Applicant

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 CHAPTER lll

Management Feasibility

This chapter includes the organizational structure, employees’ profile, job

description, job specification, recruitment and selection process, compensation

package and benefits, company policy including its terms and condition.

3.1 Organizational Structure

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.

The organizational chart of the proposed study on establishing of a

Japanese Restaurant is based on the provisions prescribed under RA11032 shall
be as shown below.
3.1.1 Organizational Chart

GENERAL
MANAGER

HEAD CHEF FRONT-OF- HEAD WAITER

HOUSE
MANAGER

SUSHI CHEF WAITER

HOST/HOSTESS

COOK CASHIER

SECURITY

DISHWASHER CLEANING
STAFF

Figure 2: Organizational Structure

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3.2 Employees Profile

The employee profile includes information about the characteristics,

specific skills and expertise possessed by each staff member of the restaurant,
such as sushi making, knife skills, Japanese cooking techniques, sake
knowledge, or proficiency in customer service. This profile helps to understand
the composition of the workforce and their roles within the establishment.

3.2.1 Job description and Job Specification

Table 5: Job Description and Job Specification

POSITION JOB DESCREPTION JOB SPECIFICATION

General Manager  Offer strong  Bachelor's degree in
(1member) leadership and Hospitality
guidance to Management,
restaurant Business
employees, Administration, or
promoting a related field
conducive work preferred.
atmosphere,  Demonstrated
collaboration, and expertise in
career growth. managing
 Recruit, employ, restaurants, requiring
educate, and a minimum of 2 years
oversee restaurant of advancing
employees, such as leadership positions
waiters, chefs, and in the hospitality
assisting staff. sector.
 Maintain high  Outstanding
quality, cleanliness, communication,
and hospitality interpersonal, and
standards to customer service
guarantee excellent abilities, with a focus
customer service on putting customers
and guest at the center of
satisfaction. business operations.
 Supervise daily  Familiarity with
restaurant functions, restaurant
such as managing management
opening/closing software, POS
tasks, scheduling systems, and
employees, Microsoft Office Suite

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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

Head Chef  Develop creative  Culinary degree or

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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.

Cleaning staff  Clean and sanitize  High school diploma

(2 members) dining tables, or equivalent
chairs, booths, and required; additional
other furniture education
surfaces to ensure a  Previous experience
clean and inviting in janitorial or
dining environment cleaning roles
for guests preferred, but not
 Sweep, mop, and required
vacuum floors in  Ability to work
dining areas, independently and
hallways, and follow cleaning
entryways to protocols and
remove dirt, debris, procedures

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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

3.2.1 Recruitment Process and Selection Process

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.

Recruitment process is a process of identifying the jobs vacancy,

analyzing the job requirements, reviewing applications, screening, shortlisting

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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

Testing - It may be necessary to provide a test to verify fundamental skills or knowledge

requirements

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

Figure 3: Recruitment Process

3.3 Compensation Package and Benefits

Umami Eutopia – Japanese Restaurant is designed to support the well-
being, growth, and success of our employees. We believe that by investing in our
team, we can create an unforgettable experience for our customers and
contribute to community. The compensation package is subject to the approval of
the higher position of the organization.

3.3.1 Salary Structure

Table 6: Salary Structure

Position No. of Rate per Monthly Annual Salary

Employees day Salary

General manager 1 550 14,300 171,600

Head chef 1 550 14,300 171,600

Head waiter 1 480 12,480 149,760

Sushi chief 1 450 11,700 140,400

Front of house 1 450 11,700 140,400

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manager

Waiter 4 390 46,800 561,600

Cook 4 420 50,400 604,800

Host/Hostess 2 390 23,400 280,800

Cashier 2 390 23,400 280,800

Cleaning staff 2 390 23,400 280,800

Dishwasher 3 390 35,100 421,200

Security 2 450 27,000 324,000

TOTAL PHP 3,527,760.00.

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.

3.3.2 Package and Benefits

Position No. of SSS PAG- PhilHealt Monthly Total

Employee IBIG h
s

General 1,345
manager 1 526 234 585

Head chef 1 573 254 637 1,464

Head waiter 1 503 223 559 1,285

Sushi chief 1 526 234 585 1,345

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 Front of house 1,345
manager 1 526 234 585

Waiter 4 446 198 496 1,140

Cook 4 446 198 496 1,140

Host/Hostess 2 446 198 496 1,140

Cashier 2 438 195 487 1,120

Cleaning staff 2 427 189 474 1,090

Dishwasher 3 427 189 474 1,090

Security 2 427 189 474 1,090

TOTAL PHP 14,594.00.

Table 7: Compensation Packages

3.4 Company Policy

Attendance and Time-off Policies

Attendance policies of the company define how employees may schedule

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

they miss more days than the company allows.

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Absent

An employee is considered absent when the employee is unavailable for

work as assigned schedule and such time off was not scheduled approved in

advance as required by administrative notification procedure. The employee is

only allowed to have two (2) consecutive absences more than that the employee

will be considered AWOL.

Tardy

An employee is considered tardy when the employee fails to report for

work at the scheduled work time and takes an extended meal or break period

without approval.

Time Clocks and Failure to Clock In/Out

Employees are required to follow established guidelines for recording their

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 at the beginning

and/or end of their assigned time schedule.

 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.

The restaurant will start to open at 8:00 am in the morning and will be

closed at 7:30 pm in the evening. Employees are required to clock

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 in prior to their assigned starting time at exactly 7:00 am, and must clock

out in 8:30 pm when they go off duty.

3.4.1 Terms and Condition

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

4.1 Product and Service Description

The Umami Eutopia is a Japanese restaurant that offer different services
in terms of Dine-In Service, Event catering and take out delivery that is available
for everyone.

4.2 Company Name

The company name “Umami Eutopia”, Umami means "essence of

deliciousness" in Japanese, and its taste is frequently described as a meaty,
savory delicacy that enhances flavor and Eutopia is a place of ideal well-being,

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defined as a practical desire and realistic concept of a wonderful place or
something reachable.

4.2.1 Mission

To become one of the top Japanese restaurants by consistently

offering fresh, creative, and nutritious dishes using premium
ingredients. To strive for yearly expansion of our restaurant chain
and revenue and to promote Japanese culture and allow people to
appreciate the quality of their goods and to establish scenarios
where the entertainment never stops.

4.2.2 Vision

To establish a reputable, efficient, rapidly expanding company with

strong ethical standards and a stellar image; to cultivate confidence
and commitment from both clients and staff; to lead as the premier
choice for genuine Japanese food in the market and to drive
originality and imagination in tastes and dishes that captivate every
taste bud.

4.2.3 Goals

 To build an environment in which constant growth and excellence

are not only encouraged but welcomed, ensuring that our
restaurant becomes synonymous with remarkable culinary
experiences as well as a hub for the continual growth of our
dedicated team.
 To boost customer’s loyalty and satisfaction.
 To test new menu items.
 To increase daily net restaurant sales.

4.3 Company Logo

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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.

Figure 4: Company logo

4.4 Positioning

The Umami Eutopia positioned its market to everyone. The business is

unique itself by offering amazing services, high quality Japanese foods and eco-
friendly environment that can beneficial to the costumers, with a focus on
promoting Japanese delicacies and traditions the establishment aims to be
recognized as one of the best Japanese restaurants that will be establish in the
municipality.

4.5 Target Market

The target markets of the proposed study are the local people, tourist and
students of the community.

4.6 Project Market Share

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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%

Figure 5: Projected Market Share

4.7 Place location

The Umami Eutopia is located at Purok 10, Poblacion, Tupi, South

Cotabato, 9505. The researchers choose to conduct this study to invite more
people and because it is near from the national highway. The municipality has
become a nurturing ground for startup businesses, especially restaurant
establishment and because of the safe environment.

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 Figure 6: Location of the Proposed Study

4.8 Pricing Scheme

Table 8: Pricing Scheme

Dine - in

Product Unit cost Selling

Price
Okonomiyaki 80.00 150

Sushi 90.00 180

Miso soup 80.50 150

Shoyu Ramen 110.70 220

Tonkatsu Ramen 110.00 220

Takoyaki 80.00 130

Tempura 75.40 150

Yakitori 90.00 155

Onigiri 50.20 75

Omu Rice 120.00 220

Junmai Sake 120.00 200

Awamuri 90.00 150

Royal Milk tea 70.90 130

Soymilk 80.90 120

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Take – out

Product Unit cost Selling

Price
Okonomiyaki 80.00 157

Sushi 90.00 187

Miso soup 80.50 160

Shoyu Ramen 110.70 230

Tonkatsu Ramen 110.00 230

Takoyaki 80.00 137

Tempura 75.40 157

Yakitori 90.00 157

Onigiri 50.20 82

Omu Rice 120.00 227

Junmai Sake 120.00 200

Awamuri 90.00 150

Royal Milk tea 70.90 130

Soymilk 80.90 120

4.9 Marketing Strategy

The marketing process helps the business to achieve market exposure as

well as target sales and quotas. It is not only the appropriate business that
makes a company more reliable and trustworthy. This is where the benefits of
marketing and strategy come in.

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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.

Direct Marketing - Communicating directly with customers and potential

customers to promote products. It can be conducted in various ways, including
email, text messages, phone calls, and direct mail. You can do this by
understanding their needs and wants and then creating a personalized message
that resonates with them. This will help to improve our customer satisfaction and
encourage them to buy again in the future.

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.

4.10 Projected Sales

Table 9: Projected Sales

Daily Weekly Monthly Projected annual profit

target sales sales
sales (WS) (MS)
(DTS)
(DTS x (WS x Year 1 Year 2 Year 3 Year 4 Year 5
no. Of no. of (Monthly (Monthly (Monthly (Monthly

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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

Technical/ Operational Feasibility

This chapter discusses the Lay-out or ergonomics of the company,

procurement schedules, production/operational process, process flows, waste
disposal management, and construction and other civil concerns.

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.

5.2 Procurement Schedules

The Japanese Restaurant requires various equipment, kitchen supplies,

machines and other related materials on its operations. The proposed building is
on own basis since it is in the premise of the researcher. Various suppliers are
significant in procurement of different needs in the operation of the business.

Table 10: 5.2.1 Construction Equipment

Particulars No. of Units Price Total Price Lifespan

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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

Clay Tile roof 1,500 25.33 37,995.00 50 years

Sand 3 1,700 5,100 30 years

Paint 10 175 1,750 5 years
TOTAL ₱148,425.44

Property Plant Square Meters Price

Land 225 sqm ₱ 562,520

Table 11: 5.2.2 Kitchen Tools & Equipment

Particulars No. of Units Price Total Price Lifespan

Refrigerator 1 15,600.00 15,600.00 15 years

Freezer 1 35,000.00 35,000.00 15 years

Oven 1 13,000.00 13,000.00 10 years

Storage racks 2 2,900.00 5,800.00 15 years

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Ice maker 1 4,200.00 4,200.00 10 years

Sink 2 1,400.00 2,800.00 15 years

Knives 10 200.00 2,000.00 6 years

Storage 8 359.00 2,872.00 5 years

containers

Cutting boards 6 100.00 600.00 5 years

Mixing bowls 4 150.00 600.00 5 years

Spatula 5 80.00 400.00 3 years

Sauce pan 4 430.00 1,720.00 10 years

Frying Pan 4 390.00 1,560.00 10 years

Baking pan 4 180.00 720.00 5 years

Blender 2 500.00 1000.00 7 years

Tongs 4 56.00 224.00 5 years

Plates 50 60.00 3,000.00 4 years

Spoons 70 10.00 500.00 7 years

Forks 70 10.00 500.00 7 years

Chopsticks 50 10.00 500.00 7 years

Glass ware 70 60.00 4,200.00 5 years

Food 1 3200.00 3,200.00 7 years

processor

Cooking 2 13,000.00 26,000.00 15 years

Range

Ventilator 1 47,000.00 47,000.00 30 years

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Bowls 70 70.00 4,900.00 5 years

Cooking pots 2 580.00 1,160.00 10 years

TOTAL: ₱179,056.00

Table 12: 5.2.3 Dining Area Equipment

Particulars No. of Units Price Total Price Lifespan

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

CCTV 4 525 2,100.00 10 years

Fire
Extinguisher 1 399 399 1 year

TOTAL: ₱89,499.00

Table 13: 5.2.4 Small Office Equipment

Particulars No. of Units Price Total Price Lifespan

Cctv Tv 2 2,500.00 5,000.00 8 years

Long table 1 850 850 10 years

Chair 1 480 480 10 years

Total ₱6,330.00

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Table 14: 5.2.5 Furniture and Fixtures

Particulars No. Price Total Price Lifespan

of
Units

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

Logo decor 1 460 460 15 years

Wall display
cabinet 1 4,500.00 4,500.00 20 years

Faucet 2 1,200.00 2,400 10 years

Lavatory sink 2 2,100.00 4,200.00 10 years

Toilet Bowl set 2 7,500.00 15,000.00 10 years
Bidet 2 450 900 10 years
Light bulb 10 53 530 1 year

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TOTAL ₱105,090

5.3 Production / Operational Process

In this process it will show and ensure seamless operational efficiency

from start to finish, it includes receiving and storing ingredients, opening,
preparation and cooking, service and customer interaction, quality control and
hygiene, inventory management and closing procedures. The opening time will
be 8:00 am and closing time will be 7:30 pm, employee should arrive for time-in
at exact 7:00 am and time-out at 8:30 pm.

5.3.1 Process Flow

DIRECT PURCHASE SUPPLIER DELIVERIES

FROM SUPLLIER FOOD

STORAGE OF FOOD AT STORAGE OF FOODAT STORAGE OF FROZEN

ROOM TEMPERATURE THE REFRIGERATOR FOOD

OPENING

FOOD IN PROGRESS

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 COOKING OF FOOD

SERVICE AND COSTUMER

INTERACTION

QUALITY CONTROL AND

HYGIENE

USE OF LEFTOVERS AND

FURTHER STORAGE

INVENTORY OF FOOD STOCKS

CLOSING

Figure 8: Process Flow

5.4 Waste Disposal Management

The Japanese restaurant is complied with health regulations to minimize

environmental impact and reduce disposal costs by implementing strategies such
as recycling food waste for composting, properly storing and disposing of
hazardous materials like cooking oil and cleaning chemicals.

WASTE

FOOD WASTE
MANAGEMENT
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 WASTE SEGRAGATION

RESPONSIBLE DISPOSAL

COMPLIANCE AND
DOCUMENTATION

Figure 9: Waste Management Process

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.

6.1 Source of Funding

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.

Table 15: Start-up Capital

Japanese Restaurant
START-UP CAPITAL

QTY COST AMOUNT TOTAL

Cash in Bank ₱291,598

PROPERTY PLANT AND

EQUIPMENT Qty Unit Cost Amount

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

Pre operating expenses

Permits 9,700.00
Advertising (2 months) 40,000.00 ₱49,700

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

Table 16: Depreciation Schedule

DEPRECIATION SCHEDULE

Capitalizable/Inventoriable Depreciation

Qt Unit Useful Life in Depreciation per

y Cost Total Years annum

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

Total ₱528,220.00 ₱45,409.75

Other cost of services

Cost per Annual
Expenses month Cost 2025 2026 2027 2028

3,527,760 3,633,592 3,739,425 3,845,258 3,951,091

Salaries 200,512 .00 .80 .60 .40 .20
Permits and
Licenses 9,700 9,700.00 9,991.00 10,282.00 10,573.00 10,864.00
Advertising 10,000 50,000.00 51,500.00 53,000.00 54,500.00 56,000.00

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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

6.2 Financial Schedules

The financial accounting term supporting schedules refers to an approach

used to disclose information appearing on a company’s financial statement.
Supporting schedules would provide additional detail on the assets and liabilities
of the company.

Table 18: 6.2.1 Projected Interest Revenue

Year Sales Growth Annual Percentage Growth

1 5,207,040.00 0.00 0%

2 5,207,040.00 6,075,000.00 17%

3 6,075,000.00 6,942,600.00 14%

4 6,942,600.00 7,810,560.00 13%

5 7,810,560.00 8,201,088.00 5%

Table 19: 6.2.2 Schedule of Construction Equipment

Particulars No. of Units Price Total Price Lifespan

Concrete bag 30 227 6,810.00 10 years

Steel bars 34 378.72 12,876.48 40 years

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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

Clay Tile roof 1,500 25.33 37,995.00 50 years

Sand 3 1,700 5,100 30 years

Paint 10 175 1,750 5 years
TOTAL ₱148,425.44

Table 20: 6.2.3 Schedule of Kitchen and Tools Equipment

Particulars No. of Units Price Total Price Lifespan

Refrigerator 1 15,600.00 15,600.00 15 years

Freezer 1 35,000.00 35,000.00 15 years

Oven 1 13,000.00 13,000.00 10 years

Storage racks 2 2,900.00 5,800.00 15 years

Ice maker 1 4,200.00 4,200.00 10 years

Sink 2 1,400.00 2,800.00 15 years

Knives 10 200.00 2,000.00 6 years

Storage 8 359.00 2,872.00 5 years

containers

Cutting boards 6 100.00 600.00 5 years

Mixing bowls 4 150.00 600.00 5 years

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Spatula 5 80.00 400.00 3 years

Sauce pan 4 430.00 1,720.00 10 years

Frying Pan 4 390.00 1,560.00 10 years

Baking pan 4 180.00 720.00 5 years

Blender 2 500.00 1000.00 7 years

Tongs 4 56.00 224.00 5 years

Plates 50 60.00 3,000.00 4 years

Spoons 70 10.00 500.00 7 years

Forks 70 10.00 500.00 7 years

Chopsticks 50 10.00 500.00 7 years

Glass ware 70 60.00 4,200.00 5 years

Food 1 3200.00 3,200.00 7 years

processor

Cooking 2 13,000.00 26,000.00 15 years

Range

Ventilator 1 47,000.00 47,000.00 30 years

Bowls 70 70.00 4,900.00 5 years

Cooking pots 2 580.00 1,160.00 10 years

TOTAL: ₱179,056.00

Table 21: 6.2.4 Schedule of Dining Area Equipment

Particulars No. of Units Price Total Price Lifespan

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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

CCTV 4 525 2,100.00 10 years

Fire
Extinguisher 1 399 399 1 year

TOTAL: ₱89,499.00

Table 22: 6.2.5 Schedule of Small Office Equipment

Particulars No. of Units Price Total Price Lifespan

Cctv Tv 2 2,500.00 5,000.00 8 years

Long table 1 850 850 10 years

Chair 1 480 480 10 years

Total ₱6,330.00

Table 23: 6.2.6 Schedule of Furniture and Fixtures

Particulars No. of Price Total Price Lifespan

Units

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

Logo decor 1 460 460 15 years

Wall display
cabinet 1 4,500.00 4,500.00 20 years

Faucet 2 1,200.00 2,400 10 years

Lavatory sink 2 2,100.00 4,200.00 10 years

Toilet Bowl set 2 7,500.00 15,000.00 10 years
Bidet 2 450 900 10 years
Light bulb 10 53 530 1 year
TOTAL ₱105,090.00

Table 24: 6.2.7 Schedule of Deprecation of Construction Equipment

Particulars No. of Price Total Price Lifespan Deprecation

Units

Concrete bag 30 227 6,810.00 10 years 681

Steel bars 34 378.72 12,876.48 40 years 322
Hollow block 2,500 9 22,500.00 60 years 375
Ply Wood 10 1,138 11,380.00 15 years 759

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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

Clay Tile roof 1,500 25.33 37,995.00 50 years 7591

Sand 3 1,700 5,100 30 years 170

Paint 10 175 1,750 5 years 350
TOTAL ₱148,425.44 ₱1,2095

Table 25: 6.2.8 Schedule of Deprecation of Kitchen and Tools Equipment

Particulars No. of Price Total Price Lifespan Deprecation

Units

Refrigerator 1 15,600.00 15,600.00 15 years 1,040

Freezer 1 35,000.00 35,000.00 15 years 2,333

Oven 1 13,000.00 13,000.00 10 years 1,300

Storage racks 2 2,900.00 5,800.00 15 years 386

Ice maker 1 4,200.00 4,200.00 10 years 420

Sink 2 1,400.00 2,800.00 15 years 187

Knives 10 200.00 2,000.00 6 years 333

Storage 8 359.00 2,872.00 5 years 574

containers

Cutting 6 100.00 600.00 5 years 120

boards

Mixing bowls 4 150.00 600.00 5 years 120

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Spatula 5 80.00 400.00 3 years 133

Sauce pan 4 430.00 1,720.00 10 years 172

Frying Pan 4 390.00 1,560.00 10 years 156

Baking pan 4 180.00 720.00 5 years 144

Blender 2 500.00 1000.00 7 years 143

Tongs 4 56.00 224.00 5 years 45

Plates 50 60.00 3,000.00 4 years 750

Spoons 70 10.00 500.00 7 years 71

Forks 70 10.00 500.00 7 years 71

Chopsticks 50 10.00 500.00 7 years 71

Glass ware 70 60.00 4,200.00 5 years 840

Food 1 3200.00 3,200.00 7 years 457

processor

Cooking 2 13,000.00 26,000.00 15 years 1,733

Range

Ventilator 1 47,000.00 47,000.00 30 years 1,566

Bowls 70 70.00 4,900.00 5 years 980

Cooking pots 2 580.00 1,160.00 10 years 116

TOTAL: ₱179,056.00 ₱14,261

Table 26: 6.2.9 Schedule of Deprecation of Dining Area Equipment

Particulars No. of Price Total Price Lifespan Deprecation

Units

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Split type
Aircon 3 25,000.00 75,000.00 7 years 10,714

Computer 1 7,000.00 7,000.00 10 years 700

Debit/Credit
card reader 1 5,000.00 5,000.00 7 years 714

CCTV 4 525 2,100.00 10 years 210

Fire
Extinguisher 1 399 399 1 year 399

₱89,499.00 ₱12,338
TOTAL:

Table 27: 6.2.10 Schedule of Deprecation of Small Office Equipment

Particulars No. of Price Total Price Lifespan Deprecation

Units

Cctv Tv 2 2,500.00 5,000.00 8 years 625

Long table 1 850 850 10 years 85
Chair 1 480 480 10 years 48

Total ₱6,330.00 ₱755

Table 28: 6.2.11 Schedule of Deprecation of Furniture and Fixtures

Particulars No. of Price Total Price Lifespan Deprecation

Units

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

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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

Logo decor 1 460 460 15 years 30

Wall display
cabinet 1 4,500.00 4,500.00 20 years 225

Faucet 2 1,200.00 2,400 10 years 240

Lavatory sink 2 2,100.00 4,200.00 10 years 420

Toilet Bowl
set 2 7,500.00 15,000.00 10 years 1500
Bidet 2 450 900 10 years 90
Light bulb 10 53 530 1 year 530
TOTAL ₱105,090.00 ₱10,449

6.3 Financial Assumptions:

 Estimated sales are based on the projections provided by the made

surveys.
 Cost of good sold is roughly estimated at 40% based on the costing made
by the proponents.
 Depreciation on fixed assets are made thru straight line method.
 Utilities expenses includes water, light and internet.

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 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.

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