A Business Plan For Quot Kopinoy Quot

KOPINOY
In partial fulfillment
of the requirements for the subject
Entrepreneurial Management
for the Bachelor’s degree in Business Administration
Antonio, Jonah Mae S.
Cardano, Jomarie B.
Gramonte, Hay-ann O.
Merced, Vince Robin C.
Pulumbarit, Roy Benjamin B.
Semira, Ron Renzel A.
Villanueva, Carlos Joshua D.
March 2016

APPROVAL SHEET
In partial fulfillment of the requirements for the Bachelor’s degree in
Business Administration of National College of Business and Arts (NCBA), Taytay
Campus, this Business Plan on the business, “Kopinoy” has been prepared and
submitted by Jonah Mae S. Antonio, Jomarie B. Cardano, Hay-ann O. Gramonte,
Vince Robin C. Merced, Roy Benjamin B. Pulumbarit, Ron Renzel A. Semira, and
Carlos Joshua D. Villanueva who are, hereby, recommended for an oral
examination.
Date Prof. Archie Impimo
Adviser
The committee on oral examination:
Mr. Kalven Perry Agustin Mr. Jose Ma. Tueres
Member of the panel Member of the panel
Accepted as a partial fulfillment of the requirements for the Bachelor’s
degree in Business Administration.
Dr. Avelino S. De Chavez
Dean

ACKNOWLEDGMENT
Foremost, we would like to give thanks to the Lord God Almighty for guiding
us and for giving us knowledge, strength, and wisdom all throughout the semester
to finish this business plan. Without You, God, we may never be able to finish this.
We glorify, honor and praise His name alone.
We would also like to thank the members of our panel during our oral
examination, Mr. Kalven Perry Agustin and Mr. Jose Ma. Tueres, for their time and
effort to give us questions, suggestions and comments to make this business plan
better and more effective. We give special thanks to Mr. Agustin for spending time
and effort with us to finish the financial aspect of this business plan. Sir, at last, we
already finished it.
We deeply acknowledge the energy, patience, time, knowledge and support
of our adored professors and advisers of the Business Administration Department,
Mrs. Jasmin Mayo, Mrs. Kathelyn De Jesus-Samson, and Mr. Archie Impimo, have
shared before, during, and after the process of making, defending, and finishing
this business plan. We are sincerely grateful for pushing us to finish this work well,
in spite of all the difficulties and conflicts we had inside and outside the group. You
never gave up on us.
We would also like to express our gratitude to our families, most specifically
our parents, who have supported us physically, financially, and emotionally. Their
support has given us the strength to further finish this business plan. We love you.

To all our friends, classmates, schoolmates, and other professors who have
cheered us up and supported us in the process, and to the special people of our
lives who have continually inspired us, thank you.
Team KOPINOY

EXECUTIVE SUMMARY
During the first few stages of the research, unending ideas popped out of
the researchers’ minds in making this business, and “Kopinoy” was the best
business idea that came up. The business offers a variety of coffee drinks and
choices of flavored glutinous rice cakes (biko).
Project researchers
The proponents of Kopinoy are Carlos Joshua Villanueva, Jonah Mae
Antonio, Ron Renzel Semira, Jomarie Cardano, Roy Benjamin Pulumbarit, Hay-
ann Gramonte, and Vince Robin Merced. They are students taking Bachelor of
Science in Business Administration in National College of Business and Arts
(NCBA) in Taytay, Rizal.
Proposed Name of the Business
The name of the business, “Kopinoy”, is a combination of the word ‘coffee’,
the primary product of the business, and ‘Pinoy’, the mainstream term used in
referring to Filipinos, or a short term for “Kapeng Pinoy”, will be a newly established
coffee shop that will put up a new way of making coffee and will provide a different
and enjoyable customer service experience.

Proposed Location
The business will operate in a 28 square meter commercial space located
at Km. 21 Ortigas Avenue Extension corner Eagle Street, Barangay San Juan,
Cainta, Rizal, a walking distance from villages and subdivisions, residential
condominiums, educational institutions and commercial establishments. It can be
easily accessed through the Ortigas Avenue Extension, the Eagle Street in Don
Mariano Subdivision, and the Hunter ROTC Guerilla Street.
History of the business
In 2015, a group of students from an Entrepreneurial Management class of
National College of Business and Arts in Taytay, Rizal had a business plan that
lead in creating an innovative coffee shop business. These students got together
and envisioned of a coffee shop—a place that can satisfy their demanding taste
for great coffee drinks and flavored glutinous rice cakes.
The owners decided to start a coffee shop business named “Kopinoy”. This
idea is attractive since most Filipinos are busy workers and coffee-lovers as well.
They decided to establish the business in a commercial property in Cainta, Rizal.
Management
Kopinoy will be a small coffee shop business in Cainta, Rizal. They have a
general manager, a supervisor, and four (4) service crews. The general manager

of the business will be the General Manager of Coffee Filipino Partners, Limited,
wherein Kopinoy will be under the partnership’s management. It is registered in
the Philippines as Coffee Filipino Partners, Ltd., with ownership shared by the
seven (7) prospects of the business. The partnership has an initial investment of
Ph₱ 550,000.00.
Marketing
Kopinoy will be based in a place that has a huge traffic of passers-by and
riders. The place is located at a corner of a busy national main road which is easier
to see and perfect for promotion of the business. The products will be affordable
for everyone and worth its price. Kopinoy will also use Facebook fan page and
advertisements in promoting the products and services offered by the business,
considering that it is free and easy to access. The business will be offering free
Wi-Fi internet and mobile phone charging for its customers and patrons. The
business will also offer monthly promos.
Technical Feasibility
The business will open its shop from 7:30 A.M. to 8:00 P.M. from Monday
to Sunday. The crew will have beginning and closing inventory before and after
store hours respectively.

Kopinoy will offer varieties of unique and delightful coffee drinks, having
vanilla ice cream as a dairy creamer. Glutinous rice cakes (biko) with different fruit
flavors are also included in the menu—original, mango, jackfruit (langka),
strawberry, durian, purple yam (ube), banana and seafood.
Financial Feasibility
The profitability and entities economic condition within five years of
projection was determined. Profits and losses are divided accordingly as stated in
the Articles of Partnership. Projected sales after the first year of operations will
have an increase of 2.5 percent, 4 percent, 5 percent, and 7 percent annually
respectively.
Socio-economic Feasibility
The employees must have a satisfying work environment that shows care
to them and their families. They will be given salary increase and can also avail of
other mandatory benefits and leaves. Advance training for both technical and
social aspects will be given to the employees which will be necessary for business
operations. This establishment will exhibit the pleasing lifestyle and culture of the
Filipinos. The business also wants to foster growth and empowerment of local
farmers, producers, and suppliers. With this business, it will provide employment
opportunities for unemployed people within the area. The government will also

benefit the business form the collection of income, business and corporate taxes,
licenses, and local fees. The business also aims to reduce the environmental
impact of the business at all aspects, to encourage other business and
establishments to be an eco-friendly business, and also to raise environmental
awareness to its customers and employees.
Conclusion
The researchers, therefore, conclude in this study that the business,
Kopinoy is viable to be established by the entrepreneurs. However, it will need a
great capital to start the operations. It is viable on aspects of market, product,
competitive advantage, management model, and technical and operational
viabilities.
The researchers concluded that it wasn’t easy venturing in food service
industry other than putting products at a low price. There has to be other tactics
and strategies to achieve the desired profit and business goals. Furthermore, the
business will surely be more competitors to be made near the chosen location. In
addition, Kopinoy will surely provide comfort and a relaxing light environment with
well-mannered customer assistance and offer delicious and unique taste of food.

Part 1
BUSINESS SUMMARY
Business Profile
The essence of coffee as a satisfying drink that most people are looking for,
considering that Filipinos consume about 21,600,000 cups of coffee a day
according to Nestlé’s consumer marketing division, drove the owners to start a new
coffee shop business, “Kopinoy”.
The name, “Kopinoy”, is a combination of the word ‘coffee’, the primary
product of the business, and ‘Pinoy’, the mainstream term used in referring to
Filipinos, will be a newly established coffee shop that will put up a new way of
making coffee and will provide a different and enjoyable customer service
experience.
Kopinoy is a privately organized coffee shop. It is registered in the
Philippines as Coffee Filipino Partners, Ltd., with ownership shared by Carlos
Joshua Villanueva, Jonah Mae Antonio, Ron Renzel Semira, Jomarie Cardano,
Roy Benjamin Pulumbarit, Hay-ann Gramonte and Vince Robin Merced. The
customers and the prospect investors of the business can get in touch by sending
an e-mail to info@cofilipino.com or calling (02) 470 9651.
The business will offer residents, passers-by and visitors a totally new style
of coffee shop—offering a unique way of making coffee drinks and local rice cakes.

Product Description
The coffee shop will provide brewed coffee and Frappuccino drinks
prepared in coffee bags. The coffee drinks are mixed with vanilla ice cream giving
the customers creamier and tastier coffee blends they will surely love. Together
with the delectable coffee drinks, the coffee shop also offers distinctive glutinous
rice cakes with a selection of appetizing flavors such as chocolate, purple yam
(ube), jackfruit (langka), strawberry, mango, banana, pineapple, and seafood.
History of the business
In 2015, a group of students from an Entrepreneurial Management class of
National College of Business and Arts in Taytay, Rizal had a business plan that
lead in creating an innovative coffee shop business. These students got together
and envisioned of a coffee shop where people could hang out and entertain friends
and business associates—a place that can satisfy their demanding taste for great
coffee drinks and flavored glutinous rice cakes. This plan developed into a concept
and soon the concept became a reality.
The owners decided to start a coffee shop business called “Kopinoy”. This
idea is attractive since most Filipinos are busy workers and coffee-lovers as well.
They decided to establish the business in a commercial property in Cainta, Rizal
located in a commercial and residential area on the corner of a major road

connecting a subdivision and within a walking distance from an educational
institution and other commercial establishments. The business is intended to be
involved and connected towards its customers, its employees, the local producers,
the community, the environment, and its stakeholders.
Mission
Kopinoy is a coffee shop dedicated to bring the best in providing high-quality
coffee drinks in coffee bags, to empower local farmers and their goods, to
demonstrate the pleasing Filipino lifestyle and culture, to use environmentally safe
products, and to increase the employee satisfaction while providing stable return
to its shareholders.
Vision
Kopinoy as an established and trusted forerunner in the coffee shop
industry in the greater Manila area, leading in innovation, service and quality,
empowering local coffee farmers and producers, providing sustainable jobs,
showing Filipino hospitality, and being an environmentally friendly business.

Objectives
 To quickly ensure an increase in profit while achieving a sustainable
marketing expenses;
 To constantly provide excellent customer service experience;
 To develop high quality and unique coffee drinks and glutinous rice cakes
delighted by all customers and potential clients;
 To become a coffee shop exhibiting the pleasing lifestyle and culture of the
Filipinos;
 To foster growth and empowerment of local farmers, producers and
suppliers by bringing their products in the market;
 To reduce the environmental impact of the business at all aspects and to
encourage others to do the same; and
 To maintain a satisfying work environment for the employees.

Logo
FIGURE 1.1 The Kopinoy logo
The logo of Kopinoy gives identity to the business, symbolizes the nature of
the establishment, and shows the main product, coffee. Majority of the logo has
the color brown; the color describes the core values—a business that
demonstrates industriousness, reliability and stability, values quality, creates a
feeling of warmth, calmness and comfort, and encourages a need for security and
acceptance. The colors red, white and blue signifies the three major colors in the
Philippine flag, and the three yellow stars represents the country's three main
island groups—Luzon, Visayas, and Mindanao; the colors and symbols indicate
the business’ measures in supporting the coffee farming industry and the products
made in the Philippines.

Part 2
TECHNICAL/OPERATIONAL PLAN
An operational plan is a detailed plan used in order to offer a clear picture if
it is possible to the business to achieve the organization’s strategic goals. The main
objective of this part is to determine the products to be offered, its price and its
profit, the costs arising from the raw materials used, the inflow and outflow
processes involved in product-making, and the business operating hours. This part
of the business plan also discusses the size of the store and its facilities, the
maintenance and waste management plans, and the tools and equipment needed.
Product Specification
Perfect for breakfast, as a midday pick-me-up, or capping the evening
alongside a sweet dessert, there’s never a bad time for a cup of brewed coffee.
The brewed coffee, after grinding the beans and brewing it, will be offered with the
selections of coffee creamers and sweeteners, either ice cream, coconut or
skimmed milk, and honey or brown sugar. The coffee drinks shall be served with
coffee bags in paper cups or mugs.
This delicious, decadent beverage should come to mind whether it’s hot or
cold. Frappuccino is sweet, creamy and cold – just the way a cold coffee drink

should be. And it serves rich, satisfying taste of sweet iced coffee blended with
vanilla ice cream.
Satisfy chocolate cravings with glutinous rice cake, now with chocolate
flavor. Chocolate biko is a snack that uses glutinous rice, coconut milk, brown
sugar and tablea chocolate, a local cocoa bar, which gives the chocolatey taste to
the biko.
New mouthwatering varieties of snacks, the fruit biko gives a new and
refreshing taste using glutinous rice, coconut milk, sugar and a choice of fruits—
mango, jackfruit (langka), banana or strawberry. Enjoy them warm with a cup of
hot coffee as a sweet end to a long day’s work.
Ube biko is a crossover between two traditional Filipino delicacies, glutinous
rice cake and Ube halaya. Glutinous rice, coconut milk, brown sugar and purple
yam (ube) turns out into Ube biko—a dreamy snack perfect with a hot brew of
coffee.
Be healthy and be fit. From an ordinary biko into a better and healthier snack
for people who wants to stay fit and to have a healthy heart. Seafood biko has
shrimp and tuna combined with glutinous rice, coconut milk and onions that gives
it a fresh seafood taste.

Raw Materials
TABLE 2.1 Schedule of Raw Materials
Ingredients Price / Unit
Daily
Amount
Cost
DAILY WEEKLY MONTHLY YEARLY
Banana 0.07 per g 12,000 g 896.55 6,275.86 26,896.55 327,241.38
Barako Coffee Beans 0.45 per g 2,200 g 990.00 6,930.00 29,700.00 361,350.00
Brown sugar 0.05 per g 52,389 g 2,457.00 17,199.00 73,710.00 896,805.00
Coconut milk 0.07 per mL 92,025 mL 6,135.00 42,945.00 184,050.00 2,239,275.00
Coffee Filter 4.95 per pc 300 pcs 1,485.00 10,395.00 44,550.00 542,025.00
Ice tubes 0.03 per g 14,000 g 420.00 2,940.00 12,600.00 153,300.00
Jack Fruit (Langka) 0.27 per g 6,000 g 1,633.33 11,433.33 49,000.00 596,166.67
Mango 0.16 per g 6,700 g 1,072.00 7,504.00 32,160.00 391,280.00
Margarine 0.05 per g 5,500 g 300.00 2,100.00 9,000.00 109,500.00
Pineapple 0.03 per g 6,000 g 200.00 1,400.00 6,000.00 73,000.00
Purified water 0.00 per mL 54,000 mL 85.59 599.14 2,567.76 31,241.08

Ingredients Price / Unit
Daily
Amount
Cost
DAILY WEEKLY MONTHLY YEARLY
Raw honey 0.21 per g 550 g 117.33 821.33 3,520.00 42,826.67
Salt 0.18 per g 700 g 123.53 864.71 3,705.88 45,088.24
Shrimp 0.36 per g 3,300 g 1,188.00 8,316.00 35,640.00 433,620.00
Sticky rice 0.10 per g 60,300 g 5,909.40 41,365.80 177,282.00 2,156,931.00
Strawberry Jam 0.38 per g 1,700 g 652.80 4,569.60 19,584.00 238,272.00
Tablea chocolate 0.58 per g 3,900 g 2,278.65 15,950.56 68,359.55 831,707.87
Tuna 0.18 per g 2,800 g 500.00 3,500.00 15,000.00 182,500.00
Ube Jam 0.18 per g 6,000 g 1,053.33 7,373.33 31,600.00 384,466.67
Vanilla Ice Cream 0.09 per mL 16,250 mL 1,523.44 10,664.06 45,703.13 556,054.69
White Onion 0.18 per g 1,700 g 306.00 2,142.00 9,180.00 111,690.00
TOTAL COST 29,426.96 205,988.74 882,808.87 10,740,841.25

Allocation of Profit
TABLE 2.2 Schedule of profit allocation per product
Products Cost
Selling
price
Profit
Mark-up
(%)
Ave.
serving
Profit
Daily Weekly Monthly Yearly
COFFEE DRINKS
a. Brewed coffee 15.24 35.00 19.76 56% 17 329.33 2,305.33 9,880.00 118,560.00
Add-ons:
 Ice cream 4.69 10.00 5.31 53% 2 12.39 86.73 371.70 4,460.40
 Coconut milk 4.33 10.00 5.67 57% 2 13.23 92.61 396.90 4,762.80
b. Frappuccino 36.78 60.00 23.22 39% 67 1,548.00 10,836.00 46,440.00 557,280.00
c. Chocolate 27.14 50.00 22.86 46% 33 762.00 5,334.00 22,860.00 274,320.00
BIKO
a. Original flavor 15.66 35.00 20.09 57% 100 2,009.00 14,063.00 60,270.00 723,240.00
b. Chocolate flavor 37.43 43.00 15.51 36% 17 258.50 1,809.50 7,755.00 93,060.00
c. Strawberry flavor 31.34 43.00 17.16 40% 23 400.40 2,802.80 12,012.00 144,144.00

Products Cost
Selling
price
Profit
Mark-up
(%)
Ave.
serving
Profit
Daily Weekly Monthly Yearly
d. Ube flavor 28.86 43.00 13.15 31% 57 745.17 5,216.17 22,355.00 268,260.00
e. Jackfruit (Langka) flavor 27.13 43.00 7.35 17% 23 171.50 1,200.50 5,145.00 61,740.00
f. Banana flavor 29.69 43.00 14.72 34% 20 294.40 2,060.80 8,832.00 105,984.00
g. Mango flavor 31.53 43.00 12.97 30% 17 216.17 1,513.17 6,485.00 77,820.00
h. Pineapple flavor 22.38 43.00 21.69 50% 7 144.60 1,012.20 4,338.00 52,056.00
i. Seafood flavor 34.72 43.00 9.93 23% 10 99.30 695.10 2,979.00 35,748.00
395 7,003.99 49,027.91 210,119.60 2,521,435.20

Store Size
The business will operate in a 28 square meter commercial space located
Cainta, Rizal. The location has a free parking space for employees and customers
at the rear side of the commercial building.
Inflow of Materials
The delectable and tasteful brewed coffee comes from the rich plantation of
barako coffee beans in the province of Batangas, one of the main coffee-producing
areas in the land. After harvesting, roasting and processing, the coffee beans are
carefully transported to the coffee shop in Cainta, Rizal.
Ralfe Gourmet is a homegrown company that produces tablea from 100%
cacao from Cebu. The chocolate tablea are distributed in a nearest supermarket
where they are procured. After the procurement, they are placed inside the
refrigerator for storage.
From the plains of Central Luzon to Cainta, the Bibingka capital of the
Philippines, the glutinous (malagkit) used for the rice cakes are transported to the
direct supplier “Aling Kika’s” located at Cainta, Rizal, which delivers the supplies
to the coffee shop. The rice is stored in a dry place inside the shop until cooked.
The different varieties of fruits that are serve in the rice cakes comes from
different places in the Philippines—mangoes from Guimaras province, jackfruit

(langka) from, banana from and strawberry from Benguet—where they are
commonly grown and abundant. After harvest, the fruits are stored at a proper
temperature in reefer vans to be shipped in Manila. From the port of Manila, they
are sent to a market in Quezon City. There, the business’ supplier will carefully
choose and buy fresh and quality fruits. In case of highly heat-sensitive products
such as mango and strawberry, the fruit should be precooled prior to storage in the
shop. When a fruit is about to have an out-of-season supply, the fruit will be
preserved.
The seafood in the seafood-flavored glutinous rice cakes came from the
Navotas Fish Port in Navotas City and is transported daily in Farmer’s Cubao in
Quezon City. They are meticulously selected by the supplier to maintain the safety
and freshness of the ingredients of the food being served. At the shop, they are
stored in a freezer, with a 35-degree Fahrenheit temperature, to preserve its
freshness for a longer time.
All these delicious delicacies with the tasty coffee beverages will always be
at its best quality and will give ultimate gratification and enjoyment to Filipino coffee
drinkers.
Outflow of Target Production
Kopinoy offers varieties of unique and delightful coffee drinks, having vanilla
ice cream as a dairy creamer. Glutinous rice cakes (biko) with different fruit flavors

are also included in the menu—original, mango, jackfruit (langka), strawberry,
durian, purple yam (ube), banana and seafood.
FIGURE 2.1 The outflow schedule
In serving the customer, members of the crew will welcome the customer /
potential customer as he enters the store premises. When the customer is ready
to order, the service crew assigned at the counter will ask the order from the
customer and whether the order will be eaten inside or taken out. The payment will
be taken from the customer after all the items of his order have finished and have
punched in the POS machine. “Pay as you order” policy shall be implemented in
the store. The order will now be prepared by the assigned crew in the kitchen area.
After the request has been made, a service crew will serve the ordered items to
the customer and will make sure that the order is complete. As the customer leaves
the store, the crew members will thank him for coming in the store.
Welcome the
customer
Ask the order
Take the
payment
Make the order
Serve the order
Thank the
customer for
coming

Store Operations
The business will open its shop from 7:00 A.M. to 8:00 P.M. from Monday
to Sunday. The crew will have a 30-minute preparation before the store opening
to prepare the products and to clean up the place. An hour will be used after store
hours to assist in closing the store; the dining area, the kitchen area, the tools and
equipment must be cleaned before the store gets secured.
Inventory will be held daily, before and after store hours, to ensure the
availability of the goods and supplies to support the demand of the customers.
Issues and problems incurred during the business operations will be discussed
thereafter.
Building and Facilities
The owners have secured location in a commercial building space located
Cainta, Rizal, a walking distance from villages and subdivisions, residential
condominiums, educational institutions and commercial establishments.
The location has a monthly rent amounting to ₱14,560, excluding all utility
expenses, through a one-year leasing contract with an option for extending. An
open parking space at the back of the commercial building is available for workers
and patrons. It can be easily accessed through the Ortigas Avenue Extension, the
Eagle Street in Don Mariano Subdivision, and the Hunter ROTC Guerilla Street.

The construction of the commercial building where the business will be placed is
still on-going and will finish roughly by June 2016.
Figure 2.2 The anticipated completion of the commercial
building where the business will be located
Figure 2.3 The map of the business location and other
establishments around the area

Repair and Maintenance
In order to ensure the maintenance of the tools and equipment of the shop
during the day, a 15-minute daily monitoring will be performed before the end of
an employee’s shift. The business will make sure that the employees will maintain
the cleanliness of the working place and the dining area by cleaning them every
time. After store hours, tools and equipment will also be cleaned and sanitized,
and will be placed in a clean and dry place. General cleaning will be accomplished
20 minutes after store hours.
The business will also ensure that any plumbing or electrical repairs will be
done as soon as possible. If any equipment should become out of order or broken
in the facility, an arrangement will be made to an on-call technician that has the
knowledge and skills in repairing the shop’s equipment, in order to ensure the
safety and efficiency of the equipment and the employees. Alternative tools will be
used for the malfunctioned equipment, like when the coffee grinder fails to work
the employees can manage to do it manually.
Waste Management Disposal
Disposing of waste in an environmentally-friendly manner is crucial to every
business. This includes amongst other things, collection, transport, treatment and
disposal of waste together with monitoring and regulation.

There will be two (2) garbage bins placed inside the store, separately
labeled as residual and recyclable. Garbage will be properly stored at a closed
waste facility in the commercial establishment after store hours until it is collected.
Solid residual wastes will be collected by the garbage collector thrice a week,
which will be sent to a waste management facility in Rodriguez, Rizal; recyclable
wastes will be sent to junk shops or material processing facilities in Pasig City.
The business will ensure that all waste water is tightly stored in the
establishment’s septic tank. Twice a year, once the tank is three-fourths full, the
waste water will be collected by Manila Water for waste water processing and
treatment.
To prevent a large volume of solid wastes, the business will use mugs and
plates in serving coffee drinks and glutinous rice cakes. Banana leaves, paper
cups and paper take-out cup carriers, that are biodegradable wastes, will be used
for take-out customers.

Supplies, Equipment and Fixed Assets
I. Supplies
TABLE 2.3 Office, Maintenance, and Packaging supplies of the business
Ball pen Bond paper Clear tape Printer cartridge
Record book Scissors Staple wire Kraft roll
Time card Broom and dustpan
Compostable trash
liners
Dishwashing liquid

Food gloves Floor cleaner Glass cleaner Hand soap
Mop and bucket Cleaner Sponge Washing gloves
Window wiper Wiping cloth Table napkin Paper bag
Paper cup and lid Coffee stirrer Coffee filter
Take-out cup
carrier

II. Tools, equipment, and furniture
TABLE 2.4 Tools, equipment and furniture of the business
Calculator Dessert plate Dish drainer Fire extinguisher
Fork and knife Ice tongs Measuring cups Measuring spoons
Coffee mug Serving tray Stapler Strainer

Tape dispenser Teaspoon Trash bin Air conditioner
Bundy clock
350-Liter chest
freezer
Computer set
Credit card
machine
Digital timer Dishwasher
Electric coffee
grinder
Exhaust fan
Exit and
emergency light
Gram scale
Heavy-duty
blender
Microwave oven

Pastry case POS cash register Printer Refrigerator
Telephone Wireless router Table and chairs Filing cabinet
Kitchen sink Office chair Office table

Part 3
MARKETING ASPECT
Kopinoy will offer its customer the best tasting coffee drinks and glutinous
rice cakes in the area. This will be achieved by using good quality ingredients and
strictly following preparation guidelines.
In this part, the description of the market, target customers and the location
of the business will be elaborated. This also includes the competitors, the supply
and demand of the business, the demand structure, and the activities and
strategies in marketing the business.
Market description
The number of restaurants and food service establishments are
continuously growing in the Philippines as its growth averaged to 7.06% in the past
five years. Based on the final results of the 2009 Survey of Tourism Establishments
in the Philippines (STEP) conducted nationwide, restaurants, cafes and fast food
centers comprised the biggest number with 78.4% of the total out of 13,120
establishments engaged in Food and Beverage Service Activities. Incidentally,
88,000 metric tons of coffee that is produced every year in the Philippines goes to
local coffee production and consumption.

The coffee shop caters to people who want to enjoy their daily habit of
drinking coffee whenever they want. Such customers in this market will vary in age,
our location is close to a school campus means that most of our clientele will be
college students and employees. Commercial establishments, and residential
villages, subdivisions and condominiums are likewise near by the location of the
business. Kopinoy also belongs to coffee shop industry where Starbucks Coffee,
Seattle’s Best and Figarro Coffee are among its competitors.
Target market
Depending on the price, our target market are students and business
workers on their way to class or work who want to have a cheap cup of coffee for
the caffeine kick. On the other hand, this kind of coffee shop that belongs to an
upscale market mostly attracts middle- and upper-class coffee drinkers who have
the income to pay several hundreds of peso for a cup of coffee. Based on the
activities of the people in the area, one of the target customers are college
students, corporate employees, middle- and upper-class workers, condominium
and village residents who drinks coffee outside their homes, passers-by in the
vicinity, and people who are looking for a place to mingle and meet friends and
business associates. Among all ages, teenagers and young adults or coffee
drinkers aged 18 to 39 are whom the business also targets to serve.

Location of the proposed business
The owners chose to put up a business at Km. 21 Ortigas Avenue Extension
corner Eagle Street, in the growing municipality of Cainta, Rizal. The location is a
walking distance from villages and subdivisions, residential condominiums,
educational institutions and commercial establishments. It is at the corner of Eagle
Street inside Don Mariano Subdivision and Ortigas Avenue Extension, a busy road
where most employees going to business districts in Makati and Mandaluyong
pass by. This location is perfect area for students, workers, residents and passers-
by in the vicinity who can enjoy drinking coffee and eating flavored biko. Its location
is a perfect place where people can meet and mingle with their friends, classmates
and officemates. It is easy to locate since it is only in front of the school campus,
also no direct competitor is in the area. The commercial space is located beside
the main entrance of the building where people can easily locate.
Competitors
Coffee business industry is continuously growing because of the increasing
demand and changing taste preferences of coffee consumers, making it an easy
and reasonable way to be in this business. There are big and small coffee shops
arising anywhere, and a few are now adding coffee drinks to their menu, which
arises to the competitors of the business.

A. Direct competitors
 McCafé (McDonald’s)
 Crêpeman Café
 D-Bars Café
B. Indirect competitors
 Ministop
 Jollibee
 Medding Eatery
 Tapsi Ni Vivian
 Taj Bar
Demand
Demand is the amount of goods that people are willing to buy at a
reasonable price in a given period time. Among the population in the area of the
business, more than half are drinking coffee, while a few drink coffee drinks
occasionally or just don’t. Men drink as much coffee as women. Most coffee drinks
are consumed during breakfast hours, and the number goes lesser as day pass.
Factors Affecting the Demand
 Expensive prices of equipment used in making coffee
 Inflation causing price changes in the products

 Filipinos’ changing preferences in taste and quality of coffee drinks
 Increasing number of direct and indirect competitors who offer similar or
alternative products to customers
 The competitor’s promotional and marketing strategies
 Increasing number of people who consumes coffee and glutinous rice cakes
 Changes in average income of customers
Supply
An essential economic concept that portrays the quantity of a specific good
or service that is available to consumers. This provides closely to the demand for
a good or service at a specific price; all else buying equal the supply offered by
producers will increase if the price rises because all firms look to maximize profit.
Some raw materials needed in the products offered are seasonal. Durian
trees only bear fruits from June to August, and jackfruits (langka) ripen either
March to June, April to September, or June to August, depending on the climatic
region, with some off-season crops from September to December. The regular
flowering season of Mangoes are from November to February and can be
harvested from March to June, while the harvest season for strawberries are
March.
Factors affecting supply
 Harvest season of fruits leading to shortage of supply in different times

 Gradually increasing prices of coffee beans and glutinous rice (malagkit) in
local and international markets.
 Calamities and fortuitous events that may cause the delay in the delivery of
supplies
Marketing Program
Kopinoy will be based in a place near to commercial establishments, school,
and public transport terminal, and has a huge traffic of passers-by and riders. The
place is located at a corner of a busy national main road which is easier to see and
perfect for promotion of the business.
The products will be affordable for everyone and worth its price.
The employees will be wearing shirts branded with the company logo. The
shirts shall be provided by the business to its employees free of charge to wear
during their shifts. Higher quality, similar shirts will be for sale within the coffee
shop.
Awareness of Kopinoy to the common public is one of the best way to
advertise the business. Most Filipinos are already using Facebook and tend to use
it for hours every day which makes a good program to advertise the business. A
Facebook fan page of Kopinoy will be created where potential customers can see

the business’ newest products, current promos, and others, considering that it is
free and easy to access. Advertisements in Facebook will also be used in
promoting the products and services offered.
Nowadays, people like to hang out in shops where there is a free internet
connection leading them to buy in the shop. The business will be offering free Wi-
Fi internet and mobile phone charging for its customers and patrons. Password will
only be available upon purchase on the counter and will be changed every day to
prevent the abuse of internet usage in the shop.
The business will also offer a promo where the customers will have chances
to win prizes, like free biko or a cup of coffee, underneath the paper cups. Monthly
promos will likewise be offered. Every January of the year, the coffee drinks will be
offered on “Resolu-cups” where customers can write in the coffee cups their
resolutions for the year and will be placed on a designated spot in the shop. During
the Valentine’s weekend, a 50% discount will be given on the second coffee drink
for every one coffee drink bought in a single purchase. And on December, the
coffee shop will offer a 15% Christmas discount in every coffee and biko pair
bought. There will also be a group promo on the months of August to October and
January to March where you can have a free cup of coffee drink on every five (5)
cups of coffee bought in a single purchase. And during the anniversary week of
the coffee shop, 25% discount on all rice cake products will be offered to every

customer and an additional 30% discount, inclusive of the 20% SC discount, for
senior citizens.
Demand structure
The partners conducted a survey within the vicinity of the proposed location
particularly in the municipality of Cainta, Rizal, along Ortigas Avenue Extension, in
order to distinguish the people’s opinion with regards to the proposed business
that is to be established. The number of samples were identified using the Slovin’s
formula in determining the number of samples.
� =
N
1 + ��2
Slovin's formula was used to figure out the sample size needed to take,
where n = Number of samples, N = Total population and e = Error tolerance. The
total number of population is 356, from the 311,845 population of Cainta, Rizal and
26.81-square kilometer land area. The error tolerance used is 5 percent.
The partners started conducting their study by formally asking their selected
respondents permission to participate in the survey. Upon agreement, the partners
gave them the questionnaire for them to answer. the researchers collected the
survey form to be analyzed. The analysis and interpretation of the findings were
based on the computed percentage.
The data gathered were tabulated, and treated using the frequency
distribution method.

1. Age
FIGURE 3.1 The age distribution of the respondents in years
In the figure 3.1, the ages 11-20 has the highest number of respondents
which consists of 43 percent. Respondents that belong to the age 21-30 group
consists of 28 percent; age groups 31-40 and 41-50 are 15 and 13 percentages
respectively. Senior age groups 51-60 and 61-70 are both 1 percent of the
respondents.
AGES 11-20
42.9%
AGES 21-30
28.0%
AGES 31-40
14.8%
AGES 41-50
12.6%
AGES 51-60
1.1%
AGES 61-70
0.5%

2. Gender
FIGURE 3.2 The gender distribution of the respondents
In the figure 3.2, most of the respondents are male with 52 percent, while
female respondents consist the remaining 48 percent.
3. Employment status
FIGURE 3.3 The distribution of respondents according to their
employment status
MALE
52.3%
FEMALE
47.7%
STUDENT
29.5%
SELF-
EMPLOYED
21.2%
EMPLOYED
32.2%
UNEMPLOYED
8.2%
RETIRED
8.9%

In the figure 3.3, 32 percent of the respondents are currently employed, and
30 percent are students, which have relatively the highest percentages among our
respondents. The respondents who said that they are self-employed have 21
percent; retired and unemployed respondents have 9 and 8 percent respectively.
4. The intentions for being in the area where the business will be located
FIGURE 3.4 The distribution of the respondents’ intention in the area
In the figure 3.4, most of the respondents said that they are going to school
having 25 percent. 21 percent of the respondents said that they live within the
vicinity, 19 percent are working nearby. 12 and 6 percent said that respectively the
transport terminal and the marketplace are their intentions for being in the area.
Respondents who are just passing by consist of 17 percent.
RESIDENCE
20.6%
TRANSPORT
TERMINAL
11.7%
WORKPLACE
19.4%
SCHOOL
25.0%
MARKETPLAC
E
6.1%
PASS BY
17.2%

5. Frequency of drinking coffee in a week
FIGURE 3.5 The distribution of how frequent the respondents regularly
drink coffee beverage in a week
In the figure 3.5, most of the respondents said that they drink coffee 1 to 4
times in a week having a percentage of 37 percent. 27 percent of the respondents
said that they drink coffee 5 to 8 times in a week, 9 percent drink 9 to 12 times. 9
percent said that they drink more than 12 times in a week. Respondents who do
not drink coffee in a week or do not drink any coffee beverage consist of 18
percent.
NONE
17.8%
1-4 TIMES
37.2%
5-8 TIMES
26.7%
9-12 TIMES
9.4%
13 OR MORE
8.9%

6. Places where coffee is obtained or procured
FIGURE 3.6 The distribution of the answers of respondents where
they usually obtain or procure coffee drinks
In the figure 3.6, most of the respondents said that they buy coffee at sari-
sari stores having a percentage of 27 percent. 18 percent of the respondents said
that they buy coffee in coffee shops, 15 percent buy in supermarkets. Both 8
percent of the respondents buy at convenience stores and vending machines, and
7 percent in canteens. 3 percent said that they have other sources of coffee.
Respondents who do not drink any coffee beverage consist of 13 percent.
There are sari-sari stores, a convenience store, and vending machines near
the proposed place of the business. Kopinoy is classified as a coffee shop.
SARI-SARI
STORE
27.4%
CONVENIENCE STORE
8.4%
CANTEEN
7.3%
SUPERMARKET
15.1%
VENDING MACHINE
7.8%
COFFEE SHOP
17.9%
OTHERS
2.8%
NOT COFFEE
DRINKERS
13.4%

7. Price afford for a coffee drink
FIGURE 3.7 The distribution of the answer of respondents on the
range of prices, in Philippine peso, they afford to buy a coffee drink
In the figure 3.7, most of the respondents said that they can afford buying
coffee that are priced ₱30 and below, having a percentage of 35 percent; 13
percent for priced ₱31 to ₱60, 8 percent for priced ₱61 to ₱90, 12 percent for
priced ₱91 to ₱120, 9 percent for priced ₱121 to ₱150, 12 percent for priced more
than ₱150. Respondents who do not drink any coffee beverage consist of 12
percent.
58 percent can afford buying the coffee beverages the business will be
selling priced ₱31 and above.
P30 AND BELOW
34.6%
P31 to P60
13.4%
P61 to P90
7.8%
P91 to P120
11.7%
P121 to P150
8.9%
MORE THAN P150
11.7%
NOT COFFEE DRINKERS
11.7%

8. Commonly visited well-known coffee shops
FIGURE 3.8 The distribution of the answer of respondents on their
most visited well-known coffee shops in the Philippines
In the figure 3.8, most of the respondents said that they commonly visit
Starbucks Coffee among other well-known coffee shops, having a percentage of
33 percent; 20 percent for McCafé of the fast-food chain McDonald’s. Among the
least visited are Coffee Bean and Tea Leaf with 7 percent, Café Mary Grace and
Figaro both with 5 percent, Gloria Jean’s with 3 percent, and Seattle’s Best Coffee
with 2 percent. Respondents who visit other coffee shops consist of 2 percent.
Respondents who do not drink any coffee beverage consist of 9 percent, while
who do not visit any coffee shops is 14 percent.
Only McCafé of McDonald’s is among the said coffee shops that are near
the vicinity of the business.
STARBUCKS
33.1%
CAFÉ MARY GRACE
5.0%
FIGARO
5.0%
MCCAFE
19.9%
COFFEE BEAN
7.2%
GLORIA JEAN'S
2.8%
SEATTLE'S
BEST
2.2%
NOT COFFEE
SHOP VISITOR
13.8%
NOT COFFEE DRINKER
8.8%
OTHERS
2.2%

9. Time of coffee consumption
FIGURE 3.9 The distribution of the answer of respondents on the time
they consume their coffee beverage
In the figure 3.9, most of the respondents said that they drink coffee at early
morning, 4 to 7 A.M., having a percentage of 28 percent; 18 percent at late
morning, 8 to 11 A.M. During both the noontime, 12 to 2 P.M., and afternoon, 3 to
5 P.M., only 11 percent drink coffee at that time. 10 and 7 percent drink coffee at
evening, 6 to 9 P.M., and late evening, 10 P.M. to 3 A.M, respectively.
Respondents who do not drink any coffee beverage consist of 14 percent.
50 percent can avail the coffee beverages the business will be selling during
the opening hours of the store.
EARLY
MORNING (4-
7AM)
28.2%
LATE MORNING
(8-11AM)
18.1%
NOONTIME
(12-2PM)
11.3%
AFTERNOON
(3-5PM)
11.3%
EVENING (6-
9PM)
10.2%
LATE NIGHT
(10PM-3AM)
7.3%
NOT COFFEE
DRINKER
13.6%

10.Commonly liked coffee drinks
most liked coffee drinks
In the figure 3.10, most of the respondents said that they want to drink
Frappuccino, having a percentage of 23 percent; 17 percent of the respondents
said that they drink instant coffee and 15 percent drink chocolate drink. Among the
least liked coffee beverages are brewed coffee and Mocha both with 8 percent,
Latte and espresso with 6 percent, Cappuccino with 5 percent, Americano with 4
percent, and Macchiato with 2 percent. Respondents who like drink other coffee
beverages consist of 6 percent.
Brewed coffee, Frappuccino and Mocha are among the coffee drinks the
business will offer.
INSTANT COFFEE
17.1%
FRAPPUCCIN
O
23.2%
LATTE
6.1%
AMERICANO
4.4%
BREWED COFFEE
8.3%
ESPRESSO
5.5%
MOCHA
7.7%
CHOCOLATE
14.9%
CAPPUCCINO
5.0%
MACCHIATO
1.7%
OTHERS
6.1%

11.Commonly liked flavor glutinous rice cake
most liked flavor of glutinous rice cake
In the figure 3.10, most of the respondents said that they want to taste the
original flavor of the glutinous rice cake, having a percentage of 39 percent; 23
percent of the respondents said that they want the chocolate flavor. Among the
least liked flavors are ube and strawberry flavors both with 7 percent, banana flavor
with 6 percent, mango flavor with 5 percent, jackfruit flavor with 4 percent, and
durian and seafood flavors both with 2 percent. Respondents who like drink other
coffee beverages consist of less than 1 percent.
All the flavor, other than the durian flavor, are among the flavors of the
glutinous rice cakes the business will offer.
ORIGINAL
39.4%
JACKFRUIT
3.9%
UBE
7.2%
CHOCOLATE
22.8%
STRAWBERRY
6.7%
BANANA
5.6%
MANGO
5.0%
DURIAN
1.7%
SEAFOOD
2.2%
OTHERS
0.6% DON'T EAT BIKO
5.0%

12.Service of food
FIGURE 3.12 The distribution of the answer of respondents on how
they like their food to be served
In the figure 3.12, most of the respondents said that they want their food to
be dined inside the shop, having a percentage of 58 percent; 29 percent of the
respondents said that they want their food to be taken out, and 13 percent want it
delivered.
The business will offer dine-in and take-out services
DINE-IN
57.8%
TAKE-OUT
28.9%
DELIVERY
13.3%

SURVEY QUESTIONNAIRE
NAME (Optional):
Age: Gender: ⃝ Male ⃝ Female
This survey questionnaire will be used in collecting data for a business plan, which
will be a partial fulfillment of the requirements to the researchers under the
Entrepreneurial Management subject of National College of Business and Arts in
Taytay, Rizal. It will help them gather information for the business plan. Answers
given in this survey questionnaire will be strictly confidential. Thank you for taking
your time in answering.
INSTRUCTIONS: Please answer this questionnaire honestly, clearly and
confidently. Put a checkmark () on the circle of your chosen answer(s). Only
select from the given choices.
1. Which of the following categories best describe your employment status?
⃝ Student ⃝ Unemployed
⃝ Self-employed ⃝ Retired
⃝ Employed, please specify occupation: _____________________
2. What is the reason for being in this place?
⃝ I live in this place. ⃝ I study here.

⃝ I ride public transport here. ⃝ This is where I buy stuff.
⃝ I work here/nearby. ⃝ I’m just passing by.
⃝ Other reasons: _______________________________________
3. How often do you drink coffee in a week?
⃝ 0 ⃝ 5 to 8 times ⃝ 13 times or more
⃝ 1 to 4 times ⃝ 9 to 12 times
4. Where do you always avail/ get your coffee? Choose one (1).
⃝ Sari-sari store ⃝ Supermarket
⃝ Convenience store ⃝ Vending machine
⃝ Canteen / Cafeteria ⃝ Coffee shop
⃝ I don’t drink coffee ⃝ Others: __________________
5. How much can you pay for a coffee drink?
⃝ ₱30 and below ⃝ ₱61 to 90 ⃝ ₱121 to 150
⃝ ₱31 to 60 ⃝ ₱91 to 120 ⃝ More than ₱150
⃝ I don’t drink coffee.
6. What coffee shops do you usually visit? Choose one (1).
⃝ Starbucks Coffee ⃝ Coffee Bean & Tea Leaf
⃝ Café Mary Grace ⃝ Gloria Jean’s
⃝ Figaro ⃝ Seattle’s Best Coffee
⃝ McCafé (McDonald’s) ⃝ Others: __________________
⃝ I don’t drink coffee. ⃝ I don’t go to coffee shops.
7. What time of the day do you usually drink coffee?

⃝ Early Morning (4-7AM) ⃝ Afternoon (3-5PM)
⃝ Late Morning (8-11AM) ⃝ Evening (6-9PM)
⃝ Noontime (12-2PM) ⃝ Late night (10PM-3AM)
⃝ I don’t drink coffee.
8. What hot or cold coffee drink do you drink or prefer to drink? Choose one (1).
⃝ Instant coffee ⃝ Brewed coffee ⃝ Chocolate
⃝ Frappuccino ⃝ Espresso ⃝ Cappuccino
⃝ Latte ⃝ Mocha ⃝ Macchiato
⃝ Americano ⃝ Others: __________________________
9. What flavor of Filipino glutinous rice cake (biko) would you prefer to pair up
with coffee? Choose one (1).
⃝ Original flavor ⃝ Chocolate ⃝ Mango
⃝ Jackfruit (Langka) ⃝ Strawberry ⃝ Durian
⃝ Ube ⃝ Banana ⃝ Seafood flavor
⃝ I don’t eat biko. ⃝ Others: __________________________
10.Would like your food or drink delivered, dined in, or taken out?
⃝ Dine-in ⃝ Take-out ⃝ Delivery

Part 4
MANAGEMENT AND PERSONNEL ASPECT
The organization and its members must be set up for optimum
effectiveness. To achieve this, management must be able to plan all the activities
for the company to become productive and competitive through human resources,
financial capability and innovation.
This part discusses the business’ perspective on the management and the
work force that implies a clear and precise identification of the management
structure of the business, the personnel duties and responsibilities, and the job
qualifications for each position. The policies and guidelines, the proposed
compensation and benefits, and the schedules that will govern the employees are
discussed in this part. The Articles of Partnership and the partners’ profile are also
shown in the management and personnel aspect.

Organizational structure
FIGURE 3.1 Kopinoy’s organizational chart
The organizational structure shows the flow of chain of command. In
essence, it fosters teamwork, where everyone in the department works toward a
common goal.
The figure on the earlier page also shows the number of employees per
position. The subjects have set the exact number of people required in every shift
of operations, to make sure that the business maintains its standard quality
service.
Kopinoy is a small coffee shop business in Cainta, Rizal. They have a
general manager, a supervisor, and four (4) service crew members. The general
manager of the business will be the General Manager of Coffee Filipino Partners,
Limited, wherein Kopinoy will be under the partnership’s management.

Articles of Partnership
Of
COFFEE FILIPINO PARTNERS LTD.
KNOW ALL MEN BY THESE PRESENTS:
That we, the undersigned partners, all of legal age, residents and citizens
of the Philippines, have on this day voluntarily associated ourselves together for
the purpose of forming a limited partnership under the following terms and
conditions and subject to existing and applicable laws of the Republic of the
Philippines:
AND WE HEREBY TESTIFY:
ARTICLE I. That the name of this partnership shall be
COFFEE FILIPINO PARTNERS, LIMITED and shall transact business under the
said company name.
ARTICLE II. That the purposes for which this partnership is formed is to
hold, manage, and operate a coffee shop named “Kopinoy” in Cainta, Rizal that
will undertake food and beverage services by serving coffee drinks and glutinous
rice cakes in different flavors.

ARTICLE III. That the principal place of business of this partnership shall
be located at Km. 21 Ortigas Avenue Extension, Cainta, Rizal.
ARTICLE IV. That this partnership shall have a term of ten (10) years from
and after the original recording of its Articles of Partnership by the Securities and
Exchange Commission.
ARTICLE V. That the names, nationalities and complete residence
addresses of the partners are as follows:
Name Citizenship Residence
Kind of
Partner
Carlos Joshua D.
Villanueva
Filipino Brgy. Sta. Ana, Taytay, Rizal Limited
Hay-ann O.
Gramonte
Filipino Brgy. San Juan, Taytay, Rizal Industrial
Jomarie B. Cardano Filipino
Brgy. San Vicente, Angono,
Rizal
General
Jonah Mae S.
Antonio
Filipino
Brgy. Pila-pila, Binangonan,
Rizal
Limited
Ron Renzel A.
Semira
Filipino
Brgy. San Isidro, Angono,
Rizal
General
Roy Benjamin B.
Pulumbarit
Filipino Brgy. Dolores, Taytay, Rizal General

Name Citizenship Residence
Kind of
Partner
Vince Robin C.
Merced
Filipino
Brgy. Sto. Domingo, Cainta,
Rizal
General
ARTICLE VI. That the capital of this Partnership shall be the amount of
Five hundred fifty thousand (₱550,000.00), Philippine Currency, contributed in
cash by the partners, as follows:
NAME
AMOUNT
CONTRIBUTED
Carlos Joshua D. Villanueva ₱ 35,000.00
Jomarie B. Cardano 100,000.00
Jonah Mae S. Antonio 25,000.00
Ron Renzel A. Semira 120,000.00
Roy Benjamin B. Pulumbarit 210,000.00
Vince Robin C. Merced 60,000.00
TOTAL ₱ 550,000.00
That no transfer of interest which will reduce the ownership of Filipino
citizens to less than the required percentage of capital as provided by existing laws
shall be allowed or permitted to be recorded in the proper books of the partnership.
That Hay-ann O. Gramonte, an industrial partner, shall contribute her
industry or personal service to the partnership.

ARTICLE VII. That the profits and losses of this partnership shall be divided
and distributed among the partners as follows: (Limited partner shall be liable for
losses only to the extent of his/her contribution.)
NAME
SHARE RATIO
PROFIT LOSS
Carlos Joshua D. Villanueva 6% -
Hay-ann O. Gramonte 3% -
Jomarie B. Cardano 18% 20%
Jonah Mae S. Antonio 4% -
Ron Renzel A. Semira 21% 24%
Roy Benjamin B. Pulumbarit 37% 43%
Vince Robin C. Merced 11% 12%
ARTICLE VIII. That should there be any additional contribution made by a
limited partner, such must be agreed upon by all the partners in writing and duly
recorded at least two (2) days after signing of same agreement. Such contribution
shall amend Article VI of the Articles of Partnership and in no case shall such
amendment be done less than one (1) year after the original recording of said
partnership by the Securities and Exchange Commission.

ARTICLE IX. That the contribution of each limited partner may be returned
to him/her five (5) years after the original recording of said partnership by the
Securities and Exchange Commission.
ARTICLE X. That a partner is entitled to have a monthly drawing not
exceeding ₱1,500.00 per month. Provided, further, that there would be no drawing
for the first year of operation and no loss shall be incurred in the equity upon
drawing.
ARTICLE XI. That the limited partner may be given the right to substitute
an assignee as contributor in his place, provided that he has duly notified his
partners in writing, stating the reasons therefor, five (5) days before effectivity of
said substitution. Provided, further, that such limited partner has already settled
his obligations to the partnership prior to the notification of substitution.
ARTICLE XII. That a partner may admit an additional limited partner,
provided that the other partners have been duly notified in writing five (5) days
before effectivity of admission and duly concurred by all the partners in writing.
ARTICLE XIII. That the remaining general partner or partners shall have
the right to continue the business in cases of death, retirement, civil interdiction,
insanity or insolvency of a general partner.

ARTICLE XIV. That this partnership shall be under Roy Benjamin B.
Pulumbarit, as General Manager, who shall be in charge of the management of
the affairs of the company. He shall have the power to use the partnership name
and in otherwise performing such acts as are necessary and expedient in the
management of the firm and to carry out its lawful purposes. (Only the General
Partner can be the General Manager.)
ARTICLE XV. That the General Manager of the partnership shall receive a
monthly allowance of FIVE THOUSAND PESOS (P 5,000.00).
ARTICLE XVI. That the partners undertake to change the name of this
partnership, as herein provided or as amended thereafter, immediately upon
receipt of notice or directive from the Securities and Exchange Commission that
another corporation, partnership or person has acquired a prior right to the use of
that name or that the name has been declared as misleading, deceptive,
confusingly similar to a registered name, or contrary to public morals, good
customs or public policy.
Policies and guidelines
Policies are rules and regulation that provides the responsibility of
developing the behavior of the employees to prevent the possible problems that
might possibly occur in every aspect. Its implementation will help the employees

to mold in to the most effective and efficient way of performance that will also help
the business well to bring out its maximum potential.
The proponents provide the sets of guidelines that will help the organization
to promote peace, integrity, well-organized and smooth operation in the business
establishment.
This part is designed to inform and provide information about working
conditions, benefits, and policies affecting the employees of the business. One of
the business’ objective is to provide the employees with a satisfying work
environment and a constructive personal and professional growth.
Employee Uniforms
New employees will be provided:
 Uniform shirt
 Nametag
Employees must provide their own pants. Acceptable uniform pants are
black fitted or skinny jeans. Unacceptable pants include, but are not limited to:
 Wide-legged jeans
 Jeans with wide stitching on the seams
 Ragged jeans
 Leggings
 Dress pants
 Warm-up pants
 Running suit pants

It is the responsibility of the employees in cleaning and maintaining their
uniform. The employee will not be allowed to come in to work if not completely
dressed in uniform (shirt, pants, and nametag).
Employee Appearance
An employee must follow these guidelines regarding employee
appearance:
 Limited size and amount of jewelry is allowed.
 Hair styles should not draw any attention (e.g. hair color, height, length, and
objects worn in hair). All employees must wear a hair net when on duty.
 Long or artificial nails are not permitted. Clear nail polish only is allowed for
female.
 A clean-shaven appearance is preferred on all males. The only facial hair
allowed is a mustache that does not exceed the corners of the mouth.
Goatees are not allowed.
 All employees must wear complete uniforms.
 Earrings on males are not allowed.
 Tongue rings, tongue studs, nose rings, or any other facial rings or piercings
are not allowed while on duty.
 Visible tattoos are discouraged and where present should not be offensive
to others; if deemed to be offensive, they should be appropriately covered.
 Headscarves and long sleeves worn for religious purposes are permitted
for Muslim employees.

 Chewing gum and drinking beverages of any kind are not allowed while on
duty.
Conditions of employment
An employee must agree to the following conditions:
A. The service crews and the supervisor will follow a six (6) day work week
with a given schedule.
B. An employee is provided a one (1) day rest period after six (6) consecutive
normal work days. Notwithstanding the 6-day workweek, employees may
be required to report for work on his scheduled rest day depending on the
demands of work; he shall be entitled to an additional 30% of his regular
wage for a work done on his rest day.
C. Each employee is required to render the maximum ordinary hours of work
to a maximum of 48 ordinary hours of work per week and eight (8) ordinary
hours of work per day.
D. Each employee is entitled to a regular one (1) hour meal time and two (2),
fifteen (15) minute in-between breaks, following a pre-determined schedule.
E. Employees shall be paid his regular daily wage on a regular holiday. If the
employee is required to any regular holiday, he shall be paid a
compensation equivalent to twice his regular rate. Work performed on any
special holiday shall be paid an additional compensation of at least thirty
percent (30%) of the regular wage of the employee.

F. Unauthorized absences or absence without official leave (AWOL) are
absences from work without prior approval or notification, is shall be
considered as without pay. Unauthorized extension of an approved leave
shall also be charged as AWOL.
G. Employees are required to log-in in the Bundy clock using the timecard. An
employee who fails to file attendance should ask the supervisor’s approval
to confirm, otherwise it shall be considered as AWOL. Failure to file
attendance properly shall merit the employee a disciplinary action.
H. Tardiness means failure to arrive on the designated start of the employee’s
work schedule:
 All instances of tardiness regardless of number of minutes shall be
monitored and shall be made the basis for possible salary deductions
and/or imposition of disciplinary action.
 A 10-minute grace period will be given to each employee.
 An employee who accumulates more than 60 minutes of tardiness
within a month or a year, whichever comes first, shall immediately be
issued a written warning.
 Corresponding per minute deductions will be made against the
employee’s salary for tardiness.
I. Under time means leaving early or leaving before the end of the employee’s
work schedule.

 All instances of under time regardless of number of minutes shall be
monitored and shall be made the basis for possible salary deductions
and/or imposition of disciplinary action.
 Corresponding per minute deductions are made against the
employee’s salary for under time.
J. Overtime work is work performed beyond eight (8) hours a day. The
employee who worked overtime is paid for a compensation equivalent to his
regular wage plus 25%; overtime work on a regular holiday or rest day shall
be paid an additional compensation equivalent to the rate of the first eight
(8) hours plus 30%.
o Overtime work shall have prior written authorization. The Overtime
Request form must be accomplished and signed by the Supervisor,
not later than one (1) day before the intended date.
o Overtime work rendered without prior authorization will not be
considered for payment.
o Only overtime work performed within the approved authorized period
will be eligible for payment of overtime premium.
o Under time work on any particular day shall not be offset by overtime
work on any other day.
K. Paydays are on the 15th and 30th of the month. All salaries are given
personally by the supervisor to the employees through direct deposit
accounts.

Leaves
As a reward for continuous and satisfactory service and as mandated by
the law, the employee is given privileges upon fulfillment of certain eligibility
requirements.
A. Incentive leave: Three (3) days of incentive leave shall be given to every
regular employee after the time of probationary employment. The incentive
leave credits shall be given annually, not cumulative, and not convertible to
cash.
B. Maternity leave: Two (2) weeks prior to the expected date of delivery and
another four (4) weeks after normal delivery or abortion with full pay based
on her regular weekly wage shall be given to any pregnant woman
employee who has rendered a collective service of at least six (6) months
in the business for a year. The maternity leave application of the employee
shall be filed to the manager three (3) weeks before the expected date of
delivery, supported by a medical certificate signed by a physician or midwife
showing that delivery will probably take place within two (2) weeks.
C. Paternity leave: Seven (7) days with full pay based on his regular daily wage
shall be granted to a married male employee thereof, on the condition that
his wife has delivered a child or suffered a miscarriage. The paternity leave
application of the employee shall be filed to the manager three (3) weeks
before the expected date of delivery, supported by a marriage contract and
a medical certificate signed by a physician or midwife showing the
pregnancy of his legitimate wife and the expected date of such delivery.

D. Parental leave: Seven (7) working days of parental leave every year will be
granted to any solo parent employee who has rendered service of at least
a year for the purpose of enabling him/her to perform parental duties and
responsibilities where physical presence is required.
E. Special leave for women: Two (2) months with full pay based on her gross
monthly compensation will be given to any female employee who have
undergone a surgery caused by gynecological disorder, provided that she
has rendered continuous aggregate employment service of at least six (6)
months for the last 12 months.
Employment Status
A. Regular or Permanent Employment: This is given to an employee who has
satisfactorily passed the probationary period after six (6) months.
Supervisors and managers, by virtue of the positions they occupy, may be
hired as regular or permanent employees.
B. Probationary Employment: This is given to a newly hired employee. The
standard probationary period is six (6) months. A new employee whose
performance is being evaluated before the end of the probationary period
to determine whether further employment in a specific position or with the
business is appropriate. A probationary employee may be terminated
anytime for valid reasons as stipulated in the Code of Conduct and in
accordance with the Labor Code.

C. Temporary Employment: This is given to whose performance is being
evaluated to determine whether further employment in a specific position or
with the business is appropriate, or individuals who are hired as interim
replacements to assist in the completion of a specific project or for vacation
relief through designated employment agencies. Employment beyond any
initially stated period does not in any way imply a change in employment
status. Temporary employees retain that status until they are notified of a
change. If there is change in the employment status of a temporary
employee, the employee must undergo the probationary employment.
Temporary employees are not eligible for any of the Company’s benefit
programs.

Duties and responsibilities
Title/ position: Supervisor
Reports to: General Manager
Supervises: 4 service crews
Job description and specification:
TABLE 3.1 Job description and specification of the supervisor
JOB DESCRIPTION
 Monitors the team’s performance and reports to the general manager
when required
 Must be able to demonstrate skills in business, managerial knowledge
and smooth interpersonal relationship with his team.
 Attracts patrons by developing and implementing marketing, advertising,
public and community relations programs; evaluating program results;
identifying and tracking changing demands.
 Maintains patron satisfaction by monitoring, evaluating, and auditing food,
beverage, and service offerings; initiating improvements; building
relationships with preferred patrons.
JOB SPECIFICATION
 Male or female
 A graduate of a Bachelor's Degree in Culinary, Hotel and Restaurant or
equivalent.

 At least 2 years Food and Beverage Management Experience as a
manager or supervisor
 Leadership and Management skills
 Good at Oral & Written Communication
 Has a pleasing personality
 Computer Literate
 Knowledgeable in food and beverage business and financial analysis
 Should be knowledgeable in operating / handling commissary

Title/ position: Accountant
Reports to: General Manager
Supervises: None
TABLE 3.2 Job description and specification of the accountant
JOB DESCRIPTION
 Analyzes and investigates quarterly financial accounts
 Establishes the partnership
 Undertakes financial administration
 Prepares reports, budgets, and financial statements
 Financial forecasting
 Controls income and expenditure;
 Ensures compliance with taxation legislation
JOB SPECIFICATION
 Male or Female
 A graduate of a Bachelor's Degree in Accountancy, Banking and Finance,
or other related courses
 Licensed certified public accountant (CPA)
 Has at least 6 months to 1-year experience, and has the knowledge in
GL, AP, revenue, financial statement preparation, bookkeeping and bank
reconciliation

Title/ position: Service Crew
Reports to: Supervisor
Supervises: None
TABLE 3.3 Job description and specification of the service crew
JOB DESCRIPTION
 Greets guests and suggestively sells and fills food and beverage orders.
 Provides customers with a quick and accurate service and show
sensitivity to their individual needs.
 Prepares food and drinks offered involving use of a broad range of
equipment and tools.
 Handles cash, credit card and discount transactions with the assistance
of a POS (Point of Sale) register.
 Verifies a starting bank and completing a daily audit report when
balancing the drawer at the end of the shift.
 Straightens chairs and tables, and maintains a clean, sanitized food
service area by picking up litter and following established cleaning
procedures.
 Uses a variety of cleaning utensils and chemical cleaning products along
with the correct protective equipment.
 Ensures extraordinary guest service by providing positive interactions
with guests in a friendly and courteous manner.

JOB SPECIFICATION
 Male or female
 Has at least a Vocational Diploma or Short Course Certificate, or
Bachelor's Degree in Culinary, Food and Beverage Services
Management, Hospitality or equivalent.
 Has knowledge in customer service.
 Has good interpersonal and communication skills
 Always maintain the cleanliness of the station
 Has at least 1 year of working experience in the food industry
 Smart and with pleasing personality

Proposed compensation and benefits
1. Supervisor
TABLE 3.4 Compensation rates given to the supervisor
Type of
employment
Rates (₱)
Hourly
Daily
Regular day Regular Holiday Special day Rest day
Probation 62.50 500.00 1,000.00 650.00 650.00
Regular 72.12 576.92 1,153.85 749.99 749.99
Type of
employment
Daily
Semi-Monthly Monthly Yearly
Holiday /
Rest day
Special /
Rest day
Probation 1,150.00 750.00 6,500.00 13,000.00 156,000.00
Regular 1,500.00 865.38 7,499.99 15,000.00 180,000.00

TABLE 3.5 Hourly overtime rates given to the supervisor
Type of
employment
Hourly overtime rates (₱)
Regular day
Regular
holiday
Special day Rest day
Holiday /
Rest day
Special /
Rest day
Probation 78.13 162.50 105.63 105.63 211.25 121.88
Regular 90.14 187.50 121.87 121.87 243.75 140.62
Benefits:
 Medicard Plan 18,000 (upon regularization)
 Incentive leave (upon regularization)
 Maternity leave (for pregnant woman)
 Paternity leave (for married male)
 Parental leave (for solo parent)
 Special leave for women
 Mandatory benefits (SSS, PhilHealth, Pag-IBIG)
 13th-month pay
 Incentive pay (Based on monthly sales goal)

2. Service crew
TABLE 3.6 Compensation rates given to the service crew
Type of
employment
Rates (₱)
Hourly
Daily
Regular day Regular Holiday Special day Rest day
Regular / Probation
/ Temporary
32.88 263.00 526.00 341.90 341.90
Type of
employment
Daily
Semi-Monthly Monthly Yearly
Holiday /
Rest day
Special /
Rest day
Regular / Probation
/ Temporary
683.80 444.47 3,419.00 6,838.00 82,056

TABLE 3.5 Hourly overtime rates given to the service crew
Type of
employment
Hourly overtime rates (₱)
Regular day
Regular
holiday
Special day Rest day
Holiday /
Rest day
Special /
Rest day
Regular / Probation
/ Temporary
41.09 85.48 55.56 55.56 111.12 64.11
Benefits:
 Medicard Plan 8,000 (upon regularization)
 Incentive leave (for regular employee)
 Maternity leave (for pregnant woman)
 Paternity leave (for married male)
 Parental leave (for solo parent)
 Special leave for women
 Mandatory benefits (SSS, PhilHealth, Pag-IBIG)
 13th-month pay

3. Accountant
TABLE 3.6 Compensation rates given to the accountant
Type of
employment
Rates (₱)
Hourly Daily
Monthly
(7 days)
Quarterly
(3 months)
Yearly
Temporary 97.50 780.00 2,340.00 7,020.00 28,080.00
Benefits:
 Food allowance worth P150 per day
 Transportation allowance worth P500 per day

Schedule of employees
Store Hours: 7:30 am to 8:00 pm
Inventory and maintenance schedules:
Beginning inventory 7:00 to 7:30 pm
Closing inventory 8:00 to 9:00 pm
Schedules of one-hour break:
Supervisor 1:30 to 2:30 pm
Crew 1 10:00 am to 11:00 pm
Crew 2 12:00 to 1:00 pm
Crew 3 3:00 to 4:00 pm
Crew 4 5:00 to 6:00 pm

TABLE 3.7 Schedules of employees
Position
Day of the week
Sunday Monday Tuesday Wednesday Thursday Friday Saturday
Supervisor
12:00 pm to
9:00 pm
DAY OFF
7:00 am to
4:00 pm
7:00 am to
4:00 pm
7:00 am to
4:00 pm
12:00 pm to
9:00 pm
12:00 pm to
9:00 pm
Crew 1
7:00 am to
4:00 pm
7:00 am to
4:00 pm
DAY OFF
7:00 am to
4:00 pm
7:00 am to
4:00 pm
7:00 am to
4:00 pm
7:00 am to
4:00 pm
Crew 2
7:00 am to
4:00 pm
7:00 am to
4:00 pm
7:00 am to
4:00 pm
DAY OFF
7:00 am to
4:00 pm
7:00 am to
4:00 pm
7:00 am to
4:00 pm
Crew 3
12:00 pm to
9:00 pm
12:00 pm to
9:00 pm
12:00 pm to
9:00 pm
12:00 pm to
9:00 pm
DAY OFF
12:00 pm to
9:00 pm
12:00 pm to
9:00 pm
Crew 4
12:00 pm to
9:00 pm
12:00 pm to
9:00 pm
12:00 pm to
9:00 pm
12:00 pm to
9:00 pm
12:00 pm to
9:00 pm
DAY OFF
12:00 pm to
9:00 pm

Gantt chart
TABLE 3.8 Gantt chart of pre-business activities
Mar 2016 Apr 2016 May 2016 Jun 2016 Jul 2016
Projection and
preparation of
business plan
Contribution of
partners
Store renovation
Canvassing and
contracting
suppliers
Recruitment and
selection of
employees
Training of
employees
Pre-operations
preparations
Start of
operations

Part 5
SOCIO-ECONOMIC ASPECT
The business aims to become a coffee shop exhibiting the pleasing lifestyle
and culture of the Filipinos, to foster growth and empowerment of local farmers,
producers, and suppliers by bringing their products in the market, to reduce the
environmental impact of the business at all aspects and to encourage others to do
the same, and to maintain a satisfying work environment for the employees.
The employees
Aside from creating jobs to provide them their income, the employees must
have a satisfying work environment that shows care to them and their families.
They will be given salary increase every three years upon regularization. The
employees can also avail of Medicard Plan 8,000 and Incentive leave upon
regularization, and other mandatory benefits and leaves.
Advance training for both technical and social aspects will be given to the
employees which will be necessary for business operations. These trainings will
help the employees to be more exposed with these services that will surely benefit
to their over-all development which they can use in their future endeavors.

The community
This establishment will exhibit the pleasing lifestyle and culture of the
Filipinos by showing the Filipino hospitality and respect to every visitor. We will
also display the different landscapes and scenes of the Filipino culture and
traditions. The shop will only be playing OPM to raise support to Philippine music
industry. This can also boost the number of foreign tourists in the area.
The business also wants to foster growth and empowerment of local
farmers, producers, and suppliers. Their products from farms are brought in the
market in Manila to boost the growth of their produces.
The government
With this business, it will provide employment opportunities for unemployed
people within the area. The government will also benefit the business form the
collection of income, business and corporate taxes, licenses, and local fees. These
can increase the revenue of the government which can be utilized for local and
national government projects. The business can also participate in different
projects of the local government, including sponsorships in events.
The environment
The business also aims to reduce the environmental impact of the business
at all aspects. The solid waste and waste water are properly disposed. Rubbish

and recyclable wastes are segregated. Solid residual wastes will be collected by
the garbage collector thrice a week, which will be sent to a waste management
facility in Rodriguez, Rizal; recyclable wastes will be sent to junk shops or material
processing facilities in Pasig City. The business will ensure that all waste water is
tightly stored in the establishment’s septic tank and will be collected by Manila
Water for waste water processing and treatment.
To prevent a large volume of solid wastes, the business will use mugs and
plates in serving coffee drinks and glutinous rice cakes. Banana leaves, paper
cups and paper take-out cup carriers, that are biodegradable wastes, will be used
for take-out customers.
The business will also encourage other business and establishments to
lessen their environmental impact by joining campaigns by the local and national
government. The business will also raise environmental awareness to its
customers and employees.

Assessment of risk
SWOT Analysis
TABLE 5.1 Analysis of the strengths, weaknesses, opportunities, and threats (SWOT) of the business and its competitors
Company
Name
Strength Weakness Opportunities Threat
Kopinoy  A coffee shop that
serves coffee with
vanilla ice cream,
together with
flavored rice cakes,
instead of pastries
 Affordable price of
coffee drinks
 Easily located
 Not all people want
the combination of
coffee and flavored
glutinous rice cake
(Biko).
 New name in a
coffee industry
 Limited food choices
 Offers newly-
developed products
(flavored bico).
 Can create a good
name
 Using “word of
mouth” as a
marketing strategy
for every satisfied
customer
 Price competition
 Increasing number of
cafes and
restaurants in the
area
 Increasing inflation
rates of coffee beans
and rice

Company
Name
 Kopinoy offers
products that are
unique or newly-
developed
 Excellent customer
service experience
 Government
programs that pays
attention to SME’s
Direct competitors
McCafé
(McDonald’s)
 High brand
recognition
 One of the largest
fast food chain in the
industry
 More often
perceived as
unhealthy due to its
high calorie
products
 Meeting the
changing customer
habits and the needs
of previously
untapped customer
groups
 Successful
competitors leaving
limited market share
 Customers
transferring to other
alternatives

Company
Name
 Fast speed of
beverage service
attracting larger
marketplace
 Offer a variety of
McDonald’s and
McCafe items to
attract customers
 Ability to adapt to
local taste
 Drive-thru or delivery
options providing
 Quick food service
allows more room
for mistakes and
sloppiness
 Low brand
identification of
beverage promotion
campaign
 Low expertise and
high turnover of
employees
 Low differentiation
 Growing fast food
industry revealing
potential profit of
new products
 Rising number of
local fast food
chains and their
lower meal prices
 Sophisticated taste
of consumers in
coffee drinks

Company
Name
convenience to its
customers
 Creative marketing
programs
Indirect competitors
Ministop  Ability to conceive
and implement
product
differentiation, such
as the incorporation
of fast-food items in
the store
 Poor customer
service
 Lack of clear
marketing and
merchandising
focus
 Expansion of
residential areas
(subdivisions and
condominiums)
 Booming BPO
industry which
translates to more
potential customers
 Other convenience
stores (7-11, small
neighborhood
groceries)

Company
Name
 24/7 service to
customers
 Poor use of point-of-
sale information
management system
Jollibee  High brand
recognition
 One of the largest
fast food chain in the
industry
 Quick serving time
 Customization of
meal tailor-fit to the
consumers’ appetite
 More often
perceived serving
unhealthy food
 Quick serving time
allows more room
for mistakes and
sloppiness
 Poor customer
service
 Growing local
businesses in the
current Philippine
economy
 Adapting products
and services to local
culture and tradition
 Expanding branches
in other countries
 Increasing number
of foreign fast food
companies entering
the market
 Consumers looking
for healthier options

Company
Name
 Options to drive-thru
or delivery food
ordered
 Positioning in
strategic locations in
highly populated
areas
 Long time in
developing new
products to offer
 High employee
turnover
 Limited food options
offered to
consumers
 Inefficient delivery of
supplies
 Poor sanitary
practices

Part 6
FINANCIAL ASPECT
Statement of assumptions
1. The business will be classified as a limited partnership with an initial investment
of ₱ 550,000.00.
2. The financial calendar of the business will presume to start on July 31, 2016.
3. Sales are estimated to increase by 20% based on the study on the growth of
coffee shops (see Sales Projection).
4. All transactions on sales will be on cash basis only.
5. Purchase of raw materials will be made in monthly and annual basis.
6. Rent expense is ₱14,560.00 fixed per month rate, excluding all utilities
expenses.
7. Utilities expenses, that includes electricity, water, telephone, and internet, are
to increase by 20%, inclusive of increase in price rates and usage, annually.

8. Salary and Allowances increase by 5% every four years starting the fourth year
of operation.
9. Partners are entitled to have a monthly drawing not exceeding ₱1,500.00 per
month. Furthermore, partners agreed that there would be no drawing for the
first year of operation and no loss shall be incurred in the equity upon drawing.
10.Share in net income (or loss) is based on the following:
Partner
Kind of
Partner
Share Ratio
Income Loss
Villanueva Limited 6% 6%
Gramonte Industrial 3% -
Cardano General 18% 18%
Antonio Limited 4% 5%
Semira General 21% 22%
Pulumbarit General 37% 38%
Merced General 11% 11%

The limited partners are liable for losses only to the extent of his/her
contribution. The industrial partner is not liable for losses.
11.Provision for income tax are 30% since this type of business is subject to
corporate tax.
12.Depreciation of tools, equipment, furniture and fixtures are on a straight-line
basis. Materials and Supplies used in the operation are treated as expense
outright and will have annual 3% increase in consumption.
13.Ending inventories and supplies will be 5% of the total on-hand on the following
year.
14.A petty cash fund of ₱1,500.00 will be maintained on the cashier’s drawer.
15.Discrepancy in decimal places is due to rounding off.

Annual demand
Target area 2013 2014 2015 2016
Cainta, Rizal 336,314 344,756 353,409 367,475
Taytay, Rizal 331,744 344,948 358,677 372,952
Angono, Rizal 118,597 122,594 126,725 131,769
Total Population: 872,195
Computation:
Cainta, Rizal 367,475
Taytay, Rizal 372,952
Angono, Rizal 131,769
Total 872,195
Multiply by the employment rate 90.5% Note 1
Market size of employed/financially capable 789,337
Multiply by the average percentage
of respondents who eat biko and coffee 90% Note 2
Net potential market 710,403
Less: Served market 582,531
Yearly Market 127,873
Monthly market 10,656
Note 1: http://nerbac-calabarzon.com.ph/?page_id=51
90.5% of the total population are employed (2007 data)
Note 2: http://www.interaksyon.com/lifestyle/lets-drink-to-pinoy-coffee-this-october
9 out of 10 Filipinos drink coffee

Industry monthly sales of a newly introduced product
Products
Monthly
Serving
Percentage
Coffee drinks:
Brewed coffee 8 5%
Frappuccino 32 19%
Chocolate 15 9%
Add-ons:
Ice cream 1 1%
Coconut milk 1 1%
Biko:
Original 35 20%
Langka 7 4%
Ube 11 6%
Chocolate 26 15%
Strawberry 11 6%
Banana 9 5%
Mango 8 5%
Pineapple 3 2%
Seafood 4 2%
171 100%
Products Percentage
Monthly
Serving
Estimated
Monthly
Serving
Average
Frequency
Average
Serving
Coffee drinks:
Brewed coffee 4% 499 500 1 500
Frappuccino 18% 1,994 2,000 1 2,000
Chocolate 8% 935 1,000 1 1,000
Add-ons:
Ice cream 1% 62 70 1 70
Coconut milk 1% 62 70 1 70
Biko:
Original 20% 2,181 3,000 1 3,000
Langka 4% 436 500 1 500
Ube 6% 685 700 1 700
Chocolate 15% 1,620 1,700 1 1,700
Strawberry 6% 685 700 1 700
Banana 5% 561 600 1 600
Mango 5% 499 500 1 500
Pineapple 2% 187 200 1 200
Seafood 2% 249 300 1 300
99% 10,656 11,840 11,840
Note: A newly introduced product has an average frequency of one (1).

Schedule of Sales
For the years ending December 31, 2016-2020
2016 2017 2018 2019 2020
Annual Sales Annual Sales Annual Sales Annual Sales Annual Sales
Coffee drinks:
Brewed coffee 500 35.00 17,500.00 87,500.00 252,000.00 302,400.00 362,880.00 435,456.00
Frappuccino 2,000 60.00 120,000.00 600,000.00 1,728,000.00 2,073,600.00 2,488,320.00 2,985,984.00
Chocolate 1,000 50.00 50,000.00 250,000.00 720,000.00 864,000.00 1,036,800.00 1,244,160.00
Add-ons:
Ice cream 70 10.00 700.00 3,500.00 10,080.00 12,096.00 14,515.20 17,418.24
Coconut milk 70 10.00 700.00 3,500.00 10,080.00 12,096.00 14,515.20 17,418.24
Biko:
Original 3,000 35.00 105,000.00 525,000.00 1,512,000.00 1,814,400.00 2,177,280.00 2,612,736.00
Langka 500 43.00 21,500.00 107,500.00 309,600.00 371,520.00 445,824.00 534,988.80
Ube 700 43.00 30,100.00 150,500.00 433,440.00 520,128.00 624,153.60 748,984.32
Chocolate 1,700 43.00 73,100.00 365,500.00 1,052,640.00 1,263,168.00 1,515,801.60 1,818,961.92
Strawberry 700 43.00 30,100.00 150,500.00 433,440.00 520,128.00 624,153.60 748,984.32
Banana 600 43.00 25,800.00 129,000.00 371,520.00 445,824.00 534,988.80 641,986.56
Mango 500 43.00 21,500.00 107,500.00 309,600.00 371,520.00 445,824.00 534,988.80
Pineapple 200 43.00 8,600.00 43,000.00 123,840.00 148,608.00 178,329.60 213,995.52
Seafood 300 43.00 12,900.00 64,500.00 185,760.00 222,912.00 267,494.40 320,993.28
8,200 328,600.00 1,643,000.00 4,731,840.00 5,678,208.00 6,813,849.60 8,176,619.52
Note: http://www.e-importz.com/coffee-statistics.php
Specialty coffee sales are increasing by 20% per year
Monthly
Sales
Price
Average
Serving
Products

Schedule of Cost of Sales
2016 2017 2018 2019 2020
Annual Cost Annual Cost Annual Cost Annual Cost Annual Cost
Coffee drinks:
Brewed coffee 500 15.24 7,620.00 38,100.00 109,728.00 131,673.60 158,008.32 189,609.98
Frappuccino 2,000 36.78 73,560.00 367,800.00 1,059,264.00 1,271,116.80 1,525,340.16 1,830,408.19
Chocolate 1,000 27.14 27,140.00 135,700.00 390,816.00 468,979.20 562,775.04 675,330.05
Add-ons:
Ice cream 70 4.69 328.30 1,641.50 4,727.52 5,673.02 6,807.63 8,169.15
Coconut milk 70 4.33 303.10 1,515.50 4,364.64 5,237.57 6,285.08 7,542.10
Biko:
Original 3,000 15.66 46,980.00 234,900.00 676,512.00 811,814.40 974,177.28 1,169,012.74
Langka 500 37.43 18,715.00 93,575.00 269,496.00 323,395.20 388,074.24 465,689.09
Ube 700 31.34 21,938.00 109,690.00 315,907.20 379,088.64 454,906.37 545,887.64
Chocolate 1,700 28.86 49,062.00 245,310.00 706,492.80 847,791.36 1,017,349.63 1,220,819.56
Strawberry 700 27.13 18,991.00 94,955.00 273,470.40 328,164.48 393,797.38 472,556.85
Banana 600 29.69 17,814.00 89,070.00 256,521.60 307,825.92 369,391.10 443,269.32
Mango 500 31.53 15,765.00 78,825.00 227,016.00 272,419.20 326,903.04 392,283.65
Pineapple 200 22.38 4,476.00 22,380.00 64,454.40 77,345.28 92,814.34 111,377.20
Seafood 300 34.72 10,416.00 52,080.00 149,990.40 179,988.48 215,986.18 259,183.41
8,200 204,157.00 1,020,785.00 2,939,860.80 3,527,832.96 4,233,399.55 5,080,079.46
Note: http://www.e-importz.com/coffee-statistics.php
Specialty coffee sales are increasing by 20% per year
Products
Average
Serving
Cost
Monthly
Cost

Schedule of Inventory
Schedule of Maintenance supplies expense
For the year ending December 31, 2016-2020
2016 2017 2018 2019 2020
Beginning Inventory - 51,039.25 149,545.00 183,868.90 220,863.42
Purchases 1,020,785.00 2,939,860.80 3,527,832.96 4,233,399.55 5,080,079.46
Balance 1,020,785.00 2,990,900.05 3,677,377.96 4,417,268.45 5,300,942.88
Ending Inventory (5%) 51,039.25 149,545.00 183,868.90 220,863.42 265,047.14
Inventory used 969,745.75 2,841,355.05 3,493,509.06 4,196,405.03 5,035,895.74
2016 2017 2018 2019 2020
Purchases 85,458.75 88,022.51 90,663.19 93,383.08 96,184.58
Balance 85,458.75 92,295.45 95,277.96 98,146.98 101,091.93
Maintenance supplies expense 81,185.81 87,680.68 90,514.06 93,239.63 96,037.33

Schedule of Office supplies expense
Schedule of Packaging supplies expense
2016 2017 2018 2019 2020
Purchases 34,792.00 35,835.76 36,910.83 38,018.16 39,158.70
Balance 34,792.00 37,575.36 38,789.60 39,957.64 41,156.58
Office supplies expense 33,052.40 35,696.59 36,850.12 37,959.76 39,098.76
2016 2017 2018 2019 2020
Purchases 111,060.00 114,391.80 117,823.55 121,358.26 124,999.01
Balance 111,060.00 119,944.80 123,820.79 127,549.30 131,376.47
Packaging supplies expense 105,507.00 113,947.56 117,629.75 121,171.84 124,807.65

Schedule of Furniture and Equipment
Furniture and fixture:
Description Qty. Unit cost Total cost
Table and chair 5 5,000.00 25,000.00
Filing cabinet 1 8,495.00 8,495.00
Kitchen sink 1 8,200.00 8,200.00
Office chair 1 2,995.00 2,995.00
Office table 1 3,650.00 3,650.00
Total 48,340.00
Equipment:
Air conditioner 1 30,899.00 30,899.00
Bundy clock 1 11,500.00 11,500.00
Chest freezer 1 16,999.00 16,999.00
Computer keyboard 1 450.00 450.00
Computer mouse 1 220.00 220.00
CPU 1 10,750.00 10,750.00
Digital timer 1 569.00 569.00
Electric coffee grinder 1 4,725.00 4,725.00
Exhaust fan 1 900.00 900.00
Exit and emergency light 1 1,579.50 1,579.50
Heavy-duty blender 1 24,500.00 24,500.00
Microwave oven 1 4,397.00 4,397.00
Monitor 1 4,599.00 4,599.00
Pastry case 1 13,000.00 13,000.00
POS cash register 1 42,000.00 42,000.00
Printer 1 5,000.00 5,000.00
Refrigerator 1 12,395.00 12,395.00
Telephone unit 1 700.00 700.00
Weighing scale 1 1,300.00 1,300.00
Wireless router 1 1,800.00 1,800.00
Total 188,282.50

Schedule of Tools
Schedule of Supplies
Calculator 1 112.50 112.50
Dinner knife 20 70.00 1,400.00
Dessert plates 20 78.30 1,566.00
Dish drainer 2 1,500.00 3,000.00
Fire extinguisher 2 2,900.00 5,800.00
Fork 20 88.00 1,760.00
Ice tong 1 596.26 596.26
Measuring cup 1 864.00 864.00
Mug 20 55.00 1,100.00
Serving trays 4 950.00 3,800.00
Stapler 1 49.00 49.00
Strainer 4 696.52 2,786.08
Tape dispenser 1 89.75 89.75
Teaspoon 20 47.00 940.00
Trash bin 2 3,819.75 7,639.50
Total 31,503.09
Office supplies:
Description Qty. Unit cost
Total cost
(monthly)
Total cost
(annually)
Ball pen 2 12.00 24.00 288.00
Bond paper 4 156.00 624.00 2,496.00
Clear tape 4 16.25 65.00 780.00
Printer cartridge 4 2,990.00 11,960.00 11,960.00
Record book 1 70.00 70.00 280.00
Scissors 1 144.00 144.00 576.00
Staple wire 4 7.75 31.00 372.00
Kraft roll 30 50.00 1,500.00 18,000.00
Time card 1 40.00 40.00 40.00
Total 14,458.00 34,792.00

Maintenance supplies:
Description Qty. Unit cost
Total cost
(monthly)
Total cost
(annually)
Brush and dust pan 1 1,990.00 1,990.00 5,970.00
Compostable trash liner 12 90.00 1,080.00 12,960.00
dishwashing liquid 2 350.00 700.00 8,400.00
Disposable food gloves 5 476.00 2,380.00 28,560.00
Glass cleaner 1 220.00 220.00 2,640.00
Hand soap 2 33.00 66.00 792.00
Industrial mop 1 399.00 399.00 1,197.00
Mop bucket 1 2,499.75 2,499.75 2,499.75
Multi-purpose cleaner 4 350.00 1,400.00 16,800.00
Sponge 8 10.00 80.00 960.00
Window wiper 2 700.00 1,400.00 4,200.00
Wiping cloth 4 10.00 40.00 480.00
Total 12,254.75 85,458.75
Packaging supplies:
Description
Qty.
(Daily)
Unit cost
Total cost
(monthly)
Total cost
(annually)
Table napkin 4 9.75 1,170.00 14,040.00
Paper bag 5 11.00 1,650.00 19,800.00
Paper cup and lid 5 34.75 5,212.50 62,550.00
Coffee stirrer 1 10.75 322.50 3,870.00
Take-out cup carrier 1 30.00 900.00 10,800.00
Total 9,255.00 111,060.00

Schedule of Utilities Expense
Schedule of Rent Expense
Schedule of Pre-Operating Expense
Utility Monthly Annual 2016 2017 2018 2019 2020
Electricity 4,000.00 48,000.00 20,000.00 57,600.00 69,120.00 82,944.00 99,532.80
Water 800.00 9,600.00 4,000.00 11,520.00 13,824.00 16,588.80 19,906.56
Telephone and Internet 1,300.00 15,600.00 6,500.00 18,720.00 22,464.00 26,956.80 32,348.16
Total 6,100.00 73,200.00 30,500.00 87,840.00 105,408.00 126,489.60 151,787.52
Note: 20% increase for utilities expense per year
Monthly Annual 2016 2017 2018 2019 2020
Rent expense 14,560.00 174,720.00 72,800.00 174,720.00 174,720.00 174,720.00 174,720.00
For the year ending December 31, 2016
DTI Registration 1,000.00
SEC Registration 1,621.00
Total 2,621.00

Schedule of Business Expense
Schedule of Salaries Expense
Annual
Barangay clearance 50.00
Mayor's permit 2,500.00
Electrical inspection fee 496.00
Sanitary permit 300.00
Health certificate 60.00
BIR Registration 530.00
Fire inspection fee 620.00
Garbage fee 900.00
Total 5,456.00
Position Daily rate
Monthly
rate
2016 2017 2018 2019 2020
Manager 5,000.00 25,000.00 60,000.00 60,000.00 60,000.00 60,000.00
Supervisor 576.92 15,000.00 60,000.00 164,307.69 180,000.00 183,750.00 189,000.00
Crew 1 263.00 6,838.00 34,190.00 82,056.00 82,056.00 83,765.50 86,158.80
Crew 2 263.00 6,838.00 34,190.00 82,056.00 82,056.00 83,765.50 86,158.80
Crew 3 263.00 6,838.00 34,190.00 82,056.00 82,056.00 83,765.50 86,158.80
Crew 4 263.00 6,838.00 34,190.00 82,056.00 82,056.00 83,765.50 86,158.80
Accountant 780.00 20,280.00 11,700.00 243,360.00 243,360.00 243,360.00 243,360.00
Total salary expense 233,460.00 795,891.69 811,584.00 822,172.00 836,995.20
Annual rate

Schedule of Benefits Expense
Schedule of SSS Expense
Position 2016 2017 2018 2019 2020
6,331.00 6,331.00 6,331.00 6,331.00 6,331.00
12,000.00 13,692.31 15,000.00 15,312.50 15,750.00
Incentive leave - 1,730.77 1,730.77 1,759.62 1,759.62
Crew 1 6,838.00 6,838.00 6,838.00 6,980.46 7,179.90
Crew 2 6,838.00 6,838.00 6,838.00 6,980.46 7,179.90
Crew 3 6,838.00 6,838.00 6,838.00 6,980.46 7,179.90
Crew 4 6,838.00 6,838.00 6,838.00 6,980.46 7,179.90
5,400.00 5,400.00 5,400.00 5,400.00 5,400.00
18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
Total employee benefits expense 51,083.00 54,506.08 55,813.77 56,724.95 57,960.22
Benefits
Supervisor
Medicard Plan 800
13th-month pay
13th-month pay
13th-month pay
13th-month pay
13th-month pay
Accountant
Food allowance
Transportation allowance
Position
Monthly
salary
SSS
Monthly
ES
Annual ES
Monthly
ES
Annual ES
Monthly
ES
Annual ES
Monthly
ES
Annual ES
Monthly
ES
Annual ES
Supervisor 15,000.00 1,105.50 958.10 4,790.50 1,105.50 13,118.60 1,105.50 13,266.00 1,157.63 13,891.50 1,157.63 13,891.50
Crew 1 6,838.00 503.96 503.96 2,519.80 503.96 6,047.53 503.96 6,047.53 527.72 6,332.67 527.72 6,332.67
Crew 2 6,838.00 503.96 503.96 2,519.80 503.96 6,047.53 503.96 6,047.53 527.72 6,332.67 527.72 6,332.67
Crew 3 6,838.00 503.96 503.96 2,519.80 503.96 6,047.53 503.96 6,047.53 527.72 6,332.67 527.72 6,332.67
Crew 4 6,838.00 503.96 503.96 2,519.80 503.96 6,047.53 503.96 6,047.53 527.72 6,332.67 527.72 6,332.67
Total SSS expense 2,973.94 14,869.71 3,121.34 37,308.71 3,121.34 37,456.11 3,268.52 39,222.19 3,268.52 39,222.19
2016 2017 2018 2019 2020

Schedule of PhilHealth Expense
Schedule of Pag-IBIG Expense
Position
Monthly
salary
PhilHealth
Monthly
ES
Annual ES
Monthly
ES
Annual ES
Monthly
ES
Annual ES
Monthly
ES
Annual ES
Monthly
ES
Annual ES
Supervisor 15,000.00 187.50 162.50 812.50 187.50 2,225.00 187.50 2,250.00 187.50 2,250.00 187.50 2,250.00
Crew 1 6,838.00 100.00 100.00 500.00 100.00 1,200.00 100.00 1,200.00 100.00 1,200.00 100.00 1,200.00
Crew 2 6,838.00 100.00 100.00 500.00 100.00 1,200.00 100.00 1,200.00 100.00 1,200.00 100.00 1,200.00
Crew 3 6,838.00 100.00 100.00 500.00 100.00 1,200.00 100.00 1,200.00 100.00 1,200.00 100.00 1,200.00
Crew 4 6,838.00 100.00 100.00 500.00 100.00 1,200.00 100.00 1,200.00 100.00 1,200.00 100.00 1,200.00
Total PhilHealth expense 562.50 2,812.50 587.50 7,025.00 587.50 7,050.00 587.50 7,050.00 587.50 7,050.00
2016 2017 2018 2019 2020
Position
Monthly
salary
Pag-IBIG
Monthly
ES
Annual ES
Monthly
ES
Annual ES
Monthly
ES
Annual ES
Monthly
ES
Annual ES
Monthly
ES
Annual ES
Supervisor 15,000.00 300.00 260.00 1,300.00 300.00 3,560.00 300.00 3,600.00 315.00 3,780.00 315.00 3,780.00
Crew 1 6,838.00 136.76 136.76 683.80 136.76 1,641.12 136.76 1,641.12 143.60 1,723.18 143.60 1,723.18
Crew 2 6,838.00 136.76 136.76 683.80 136.76 1,641.12 136.76 1,641.12 143.60 1,723.18 143.60 1,723.18
Crew 3 6,838.00 136.76 136.76 683.80 136.76 1,641.12 136.76 1,641.12 143.60 1,723.18 143.60 1,723.18
Crew 4 6,838.00 136.76 136.76 683.80 136.76 1,641.12 136.76 1,641.12 143.60 1,723.18 143.60 1,723.18
Total Pag-IBIG expense 807.04 4,035.20 847.04 10,124.48 847.04 10,164.48 889.39 10,672.70 889.39 10,672.70
2016 2017 2018 2019 2020

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