chapter 4 technical mejo 020913
TRANSCRIPT
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CHAPTER 4TECHNICAL ASPECT
Technical aspect of the study determines the process and operating
procedures of the business. It provides all the necessary information needed for
the establishment of such business.
The Product
Daily Dose is serving freshly-baked healthy cupcakes. The proposed
project will be concentrating in offering delicious, mouth-watering, healthy
cupcakes to our valued customers through our food truck.
Daily Dose will produce fresh, quality, and economically baked cupcakes
made with fine ingredients. We assure the satisfaction of bringing freshly-baked
healthy cupcakes of different flavors.
Our product specialties are as follows:
Apple of the Eye
An applesauce cupcake with honey peanut butter frosting. In this
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Inner Chai
A fluffy chocolate cupcake with a combination of almond milk, apple
cider vinegar, cocoa powder, and Chai tea that blends an aromatic flavor
to the butter cream frosting.
Jack-O
A pumpkin cupcake topped with generous spread of chocolate
pumpkin frosting. This cupcake makes a satisfying snack or dessert
especially to those who are chocolate lovers.
Dieters Funfetti Cupcake
It is a totally easy, low-calorie cupcake made with a combination of
Daily Dose signature batter mix and a 12-ounce can of diet soda.
Up-Side-Down
Starring pineapple a fruit excellently packed with Vitamin C, and
caramel syrup. This recipe offers a fun, low-calorie twist on the traditional
cupcake.
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Figure 7
Process Flow Diagram
Prepare all the
equipment and
ingredients.
Preheat oven to
350 F and line
cupcake cups with
paper liners.
In a large mixing
bowl, put cream,
butter together.
When light and
fluffy beat in the
eggs.
In a medium mixing
bowl, whisk
together flour,
baking powder and
salt.
With a mixer on
low blend in half ofthe dry ingredients.
When no streaks
of flour remain,
add butter and
vanilla extract. Mix
until combined.
Pour in the rest of
the dryingredients. Mix
until no streaks of
flour remain.
Divide evenly into
prepared cupcakecups filling each
about 2/3 full.
Bake for 22-24
minutes until atester inserted
into the center
comes out clean
and the top
springs back
when lightly
Cool in pan for
2-3 minutes,then transfer to a
rack to cool
completely
before frosting.
End
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Store Size
The food trucks overall length is 4755 mm, overall width is 1780 mm,
overall height is 2020 mm, ground clearance is 200 mm, wheel base is 2500 mm,
gross vehicle weight is 4280 kg and payload is 2500 kg . The premises will
undergo several improvements to take the food truck suitable for business. The
machineries will be arranged specifically to assure the smooth flow of the
production process.
Figure 8
Food Truck Exterior
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Production Schedule
CupcakeYear 1 Year 2 Year 3 Year 4 Year 5
Daily
Yearly
Daily
Yearly
Daily
Yearly
Daily
Yearly
Daily
Yearly
Apple ofthe Eye
102 15,912 107 16,692 112 17,472 118 18,408 124 19,344
Banananilla 138 21,528 145 22,620 152 23,712 160 24,960 168 26,208
Inner Chai
180 28,080 189 29,848 198 30,888 208 32,448 218 34,008
Jack-O 42 6,552 47 7,332 49 7,644 51 7,956 54 8,424
DietersFunfetti
Cupcake
60 9,360 63 9,828 66 10,296 69 10,764 72 11,232
Up-Side-
Down
78 12,168 82 12,792 86 13,416 90 14,040 95 14,820
TOTAL 600 93,600 633 99,112 663 103,428 696 108,576 731 114,036
Schedule 1
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Machineries &Equipments
Specification Quantity Brand Supplier Unit Cost(In Peso)
Total Cost(In Peso)
Food Truck
Truck size
Interior
CustomizedExterior & interior
Installations ofmachinery &equipmentincluded
Installation ofwater & powersupply included
4-wheeler
1 Jinbei OmakaInc. (AtoyCustoms)
1,330,000.00 1,330,000.00
Table 9
Machineries and Equipment
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Folding 4-seater
PICNIC TABLE
Compact wood-grain foldingtable
Table size:
85.5*72*66.5(H)cm
Bench size:27*27*40(H)cm
Folding size:85.5*11.5*38cm
2 PFGiveaway
s
1,800.00 3,600.00
Hanging lights An elegantlystunning lightpendantdownlight made
from a modernaluminium finish,giving afunctionalworking light, ordecorativelighting.
3 Flashlights &lights
AceHardware
1,499.75 4,499.25
Cupcake Glass
Display
Display Cooler
Equipped withdouble glazedwith heater wiredefrost forperfect frost-freeview
Ventilatedcooling system
1 Xizhiyang
Alibaba 43,000.00 43,000.00
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Stand Mixer With 5-quartstainless steelmixing bowl withcomfortable
handle With 10 speeds
The power hubfits optionalattachmentsfrom foodgrinders to pastamakers andmore.
1 Kitchen Aid
Anson@Home,
Inc.
25,995.00 25,995.00
Split type aircon Energy
Efficiency Ratio:13.3
Other features:1hp
OPTIMA fixedspeed hi-wall
1 Carrier Abenson 23,998.00 23,998.00
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Water dispenserwith chiller
An economicaland effectivecoolerdispensing safe,
clean drinkingwater
Hot, cold andambient options.
Replaceablefaucet
1 Chillian
SMAppliance
Center
6,500.00 6,500.00
Electric convectionOven
5trays 9kw
Temperature: 5-300centi degree
Outside &insideall in stainlesssteel
With heatingevaporationsteam system
1 Vesmach 148,000.00 148,000.00
Smoke detector Slim Smoke &Voice Alarm withLong-life-battery
Installationlocation:ceiling/wallsurface
1 Panasonic
AceHardware
1,949.75 1,949.75
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Fire extinguisher Metal Pull Pin
Metal Valve
CorrosionResistant MetalGauge
Mounting Bracketwith Strap
Cover A, B, CTypes of Fire
1 Anzen AceHardware
1,499.75 1,499.75
Exhaust fan
Installationlocation:Ceiling/wallsurface
White
Hi-speed
Eliminateheat/odorimmediately
1 Asahi Anson@Home,Inc.
925.00 925.00
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Flat Polymero Type ofInstallation:Ceiling mounting
Color: white
Base: metal,powder-coated
3 Ikhea AceHardware
749.75 2,249.25
Tiny Spiral Bulb Uses up to 80%less electricity.
50% Smaller
20% brighter.
3 GEEdison
AceHardware
194.75 584.25
Mini twist light bulb Modern energy-saving lamp in acompact half-spiral form
High luminousefficacy
Have an averagelife of up to 8,000hours
3 OsramDuluxs
tar
AceHardware
164.75 494.25
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Rack trolley Number oflayers: 10
Dimension perlayer(mm):
730x930 Features:
stainless steelmaterial
1 Vesmach 23,000.00 23,000.00
Aluminum PlatedPan
600x400x23 mm
Thickness:0.7mm
15 Vesmach 450.00 6,750.00
Cupcake MoldingPan
Holds 24cupcakes
Tray size:600x400x40
Non-stick pan
12 Vesmach 3,990.00 47,880.00
Plastic Container With transparentlid
Transparent
6 RubbermaidCommercial
429.14 2574.84
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Products
Speaker round 2-way in-ceiling speakerfor use in a widevariety ofapplications
pivoting tweeterthat allows you
to aim thetweeter towardsthe listening areafor great soundanywhere in theroom
3 Infinity PCWORLD
1,290.00 3,870.00
Hand held opener
Size (mm)110x67x29
1 Vesmach 930.00 930.00
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Chefs knife Total Length(mm)445
Blade Length
(mm)305
Type
Stainless Steel,Wood Handler
1 Vesmach 680.00 680.00
Chopping Board Wooden 1 780.00 780.00
Measuring Cup Capacity300cc
TypePlastic, Cup
1 Vesmach 530.00 530.00
Set measuringspoons
Size
(1.25ml), (2.5ml), 1TeaSpoon (5.00ml),
1 Vesmach 150.00 150.00
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1 Table Spoon(15.00)
TypeStainless steel,
SpoonMixing bowls Size (mm)360x140mm
TypeStainless steel
3 Vesmach 490.00 1,470.00
Pastry brush 94.43
Rolling pin Size (mm)60x440,17
TypeWood
1 Vesmach 490.00 490.00
Scissors Size (mm)
200 Type
Stainless Steel
1 Vesmach 490.00 490.00
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4 oz. scoopers Stainless Steel 6 523.00 523.00
Strainer
Stainless Steel 2 50.00 100.00
Plastic Spatula Length (mm)363
2 Vesmach 230.00 460.00
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Food Tongs Length (mm)215
ColorTransparent
2 Vesmach 120.00 240.00
Wire whisks Size (mm)13 (length),375x224
TypeStainless Steel
Surface CoatingElectrolysis
3 Vesmach 220.00 660.00
Total 1,684,172.34
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Depreciation
Using the straight line depreciation method, the depreciation expense is
calculated by spreading the cost of fixed asset over the useful life of that asset.
Machinery and equipment below 1,000 in value are excluded in our depreciation
schedule.
Schedule 2
Depreciation
Asset Cost Quantity EstimatedUseful Life
AccumulatedDepreciation
Food truck Php 1,330,000.00 1 10 years Php 133,000.00
Picnic table Php 3,600.00 2 5 years Php 720.00
Hanging lights Php 4,499.25 3 2 years Php 2,249.63
Cupcake glassdisplay
Php 43,000.00 1 5 years Php 8,600.00
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Source:Fundamentals of Accounting (Volume 2) by Armando D. Baguino
Smoke detector Php 1,949.75 1 5 years Php 389.95
Fire extinguisher Php 1,499.75 1 2 years Php 749.88
Exhaust fan Php925.00 1 2 years Php 462.50
Flat polymero Php 2,249.25 3 2 years Php1,124.63
Rack trolley Php 23,000.00 1 10 years Php 2,300.00
Aluminum platedpan
Php 6,750.00 15 5 years Php 1,350.00
Cupcake molding
pan
Php 47,880.00 12 5 years Php 9,576.00
Plastic container Php 2,574.84 6 5 years Php 514.97
Speaker Php 3,870.00 3 5 years Php 774.00
Total Accumulated Depreciation: Php 202,710.16
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Store Location
Daily Dose will be establishing in Glorietta 3 Park, in front of Makati
Shangrila and Landmark, Makati. This is considered as the financial center of the
Philippines, it has a highest concentration of multinational and local corporations
in the country. It would be a great opportunity for us to establish a business
there, where many establishments are also located.
Figure 7
Cucina Andare Map
Figure 8
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Store Layout
The door holds our contact details and a cupcake graphics at the back. At
the side, it has a graphics of our logo, while on the other side is a glass window
displaying the variety of our gourmet cupcakes and a nutrition information
displaying our menu and prices. Our truck presents a healthy cupcake concept in
an assembly line layout, where our customer can see through the acrylic window
and choose whatever he/she wants to order. We've incorporated transparency
into our design as we believe customers have the right to know what they are
eating and how we prepare it. Daily Dose has a dining area in front of our food
truck, 2 wooden tables with 4 built-in wooden chairs each, available for our
customer. We want to make them feel comfortable and relaxed.
Store Facilities
Daily Doses marvelous food truck will be sited at Cucina Andare from
Thursday to Saturday. It is a typical-sized food truck occupied by equipment used
in baking cupcakes. We will also provide a compartment sink.
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Utilities
Electricity
One of our basic requirements to operate is the electricity. The
electric power throughout our store will be provided by Cucina Andare which is
included in our rental expense per night. During events, the organizer will also
provide the electricity to be used, whether it is a free or paid invitation. The price
depends on the place, event and organizers.
Water
Consistent water supply is also necessary in establishing a food
truck business. The assurance of clean and clear water supply will be delivered
by Clear Water Delivery to ensure the quality and cleanliness of our equipments
and tools used in manufacturing our cupcakes and the safety of our customers
as well. Daily Dose water bill amounted to Php 2,730.00 monthly.
Telecommunications
Telecommunication is necessary in our business. We need to
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Fuel
Our food truck needs to travel from The Columns Ayala
Condominium to Cucina Andare, and vice versa during our business operation. It
is estimated that it will consume 80 liters of fuel per month which costs a total of
Php 3,473.60.
Waste Disposal
Cleanliness is one of our main concerns as we advocate towards
healthy lifestyle. Customers of Cucina Andare desire to find a comfortable and
safe place to dine in, so Daily Dose needs to maintain the cleanliness of its store
in all areas. We will provide separate trash bins, one for biodegradable and the
other for non-biodegradable materials. Ayala Corporation provides garbage
collectors who will be responsible for the collection and utilization of waste
products in the Cucina Andare.
Production Cost
Table 10
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Baking Soda 2 packs 56.00 112.00
Salt 1 pack 70.00 70.00
Fresh Milk 234 boxes 69.50 16,263.00
Peanut butter 52 jars 55.25 2,878.00
Yogurt 13 pints 115.00 1,495.00
Vanilla extract 1 bottle 140.00 140.00
Honey 52 jars 79.50 4,134.00
Lemon 78 pieces 21.33 1,663.74
Baking powder 2 packs 95.00 190.00
Sprite zero 13 can 36.00 468.00
Fat-free Whipped cream 13 bottles 180.00 2,340.00
Skim milk powder 1 box 85.00 85.00
Pineapple rings 130 cans 42.00 5,460.00
Ready use fondant 13 packs 300.00 3,900.00
Yellow Color gel 1 bottle 49 50 49 50
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Olive oil 1 bottle 121.50 121.50
Cinnamon powder 1 pack 165.00 165.00
Ginger 13 plastics 53.00 689.00
Ground cloves 13 packs 135.00 1,755.00
Chai tea 1 can 425.00 425.00
TOTAL COST 79,514.74
Table 11
Supplies
Supplies Quantity Unit Cost(in peso)
Total Cost(in peso)
Disposable dessert fork 100 packs 33.00 3,300.00
Paper cups 100 sets 35.00 3,500.00
Disposable hand gloves 50 pairs 5.00/pair 250.00
Pastry bags 50 pcs. 5.00 250.00
F ld d t bl ki 100 k 25 00 2 500 00
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Round Mineral Water 65 25.00 1,625.00
Pair of mitts 2 pairs 350.00 700.00
Trash bags 26 pieces 5.00 130.00
Label holders 10.00 50.00 500.00
Paper Bags 200 1.00/pc 200.00
TOTAL COST 27,811.00
Table 12
Salary of Employees (2014-2015)
Baker
Monthly salary
Overtime pay
Night shift differential pay
Total monthly salary
Php 12,226.50
833.82
639.21
13,699.53
Driver/Utility Aide
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Total monthly salary 9,133.02
Source: P.63, Article 87 Overtime Work on Everyones Labor Codeby C.A. Azucena Jr.
P.63, Article 86 Night Differential Shift on Everyones LaborCode by C.A. Azucena Jr.
Schedule 3
13th
Month Pay
Employee Gross Monthly
Salary
13 Month Pay Gross Annual
Salary
Baker Php 13,699.53 Php 13,699.53 Php 178,093.89
Driver/Utility Aide Php 9,133.02 Php 9,133.02 Php 118,729.26
Cashier Php 9,133.02 Php 9,133.02 Php 118,729.26
Source: Fundamentals of Philippine Income Taxation by Indalicio P. Conti
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Schedule 4
Direct Labor
Schedule 5
Indirect Labor
Employee AnnualSalary
SSS Contribution PhilhealthContribution
Pag-IbigContribution
Withholding Tax
13Month
Pay
TakeHome
ER EC EE ER EE ER EE
Driver/UtilityAide
109,596.24 7,632.00 120.00 3,600.00 1,350.00 1,350.00 1,200.00 1,200.00 6,016.94 9,133.02 106,562.32
Employee
AnnualSalary
SSS Contribution PhilhealthContribution
Pag-IbigContribution
Withholding Tax
13th
Month
Pay
TakeHome
ER EC EE ER EE ER EE
Baker 164,394.36 11,448.00 120.00 5,400.00 1,950.00 1,950.00 1,200.00 1,200.00 15,668.87 13,699.53 153,875.02
TOTAL 164,394.36 11,448.00 120.00 5,400.00 1,950.00 1,950.00 1,200.00 1,200.00 15,668.87 13,699.53 153,875.02
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Cashier 109,596.24 7,632.00 120.00 3,600.00 1,350.00 1,350.00 1,200.00 1,200.00 6,016.94 9,133.02 106,562.32
TOTAL 219,189.36 15,264.00 240.00 7,200.00 2,700.00 2,700.00 2,400.00 2,400.00 12,033.88 18,266.04 213,124.64
Source:https://www.sss.gov.ph/sss/index2.jsp?secid=111&cat=2&pg=nullhttp://www.philhealth.gov.ph/members/employed/contri_tbl.htmlp.67, Rules on Taxable Income for Individuals of Fundamentals of Philippine Income
Taxation by: Indalicio P. Conti
https://www.sss.gov.ph/sss/index2.jsp?secid=111&cat=2&pg=nullhttps://www.sss.gov.ph/sss/index2.jsp?secid=111&cat=2&pg=nullhttp://www.philhealth.gov.ph/members/employed/contri_tbl.htmlhttp://www.philhealth.gov.ph/members/employed/contri_tbl.htmlhttps://www.sss.gov.ph/sss/index2.jsp?secid=111&cat=2&pg=null