Chapter 4 Technical Mejo 020913

8/13/2019 Chapter 4 Technical Mejo 020913

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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

Chapter 4 Technical Mejo 020913

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