New Financial 333

8/3/2019 New Financial 333

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Bread buns 15.00 6 pcs/pack

Hotdog 120.00 1 kilo

Bacon 70.00 250 gms.

Ham 120.00 1 Kilo

Burger Patty 40.00 250 gms.

Corned beef 25.50 1 can/150 gms

Tuna 19.00 1 can/95 gms

Cheese 34.50 180 grams

Butter 34.25 225 gmscooking oil 55.00 1000

Mayonaise 120.00 1 liter

Catsup 19.65 220 ml

Paper bag 20.00

FOR JUICESPineapple juice 129.50 1 can/2.90 Liters

Ice tea 54.50 800 gms.Sugar 70.00 1 kilo

Purified water 25.00 5 galon/25 liters

Ice 30.00 3 kilos

Plastic cups 12 oz. 48.00 100pcs./pack

16 oz. 60.00 100pcs./pack

straw 35 100

PRODUCT COST ASSUMPTIONS (INGREDIENTS)

FOR SANDWICHES: COST PER PACK/CAN/KILO/LITER


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SERVIN

PHP PHP

2.50 per pc. 1

30 pcs. 5.20 per pc. 0.12 per gm. 16.67

15 pcs. 6.00 per pc. 0.28 per gm. 15

48 pcs. 2.50 per pc. 0.12 per gm. 20

8 pcs. 6.38 per pc. 0.16 per gm. 20

0.17 per gm. 20

0.20 per gm. 15

30 slices 1.35 per slice 0.19 per gm. 6

45 serving 0.15 per gm. 50.06 ml.

0.12 per ml. 10

0.09 per ml. 1

100 pcs 0.20 per pc.

0.04 per ml.

0.26 per gm.0.06 per gm.

0.01 per ml.

0.01 per gm.

0.48 per pc.

0.60 per pc.

0.35

UNIT COST per PC./GM/ML


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SIZE

pc.

gms.

gms.

gms.

gms.

gms.

gms.

gms.

gms.

ml.

pc.


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ITEM QUANTITY UNIT UNIT COSTBread bun 1 pc 2.50Cheeze 12 gms 2.30Mayonaise 10 ml 1.20Butter 3 gms. 0.46Packaging 1 pc 0.20

TOTAL COST 6.66Php

PROMO COST 13.31Php

HOTDOG AND CHEESE

Bread bun 1 pc. 2.50Cheese 6 gms. 1.15

Cooking Oil 5 ml. 0.06

Hotdog 15 gms. 1.80Mayonaise 10 ml. 1.20Butter 3 gms. 0.46Packaging 1 pc. 0.20

TOTAL COST 7.36Php

PROMO COST 14.72Php

HAM AND CHEESE

Bread bun 1 pc. 2.50

Cheese 6 gms 1.15

Ham 20 gms. 2.40Cooking Oil 5 ml. 0.06

Mayonaise 10 ml. 1.20Butter 3 gms. 0.46Packaging 1 pc. 0.20

TOTAL COST 7.96Php

PROMO COST 15.92Php

SANDWICHES

COMPUTATION OF PRODUCT UNIT COST

CHEEZEE CHEESE


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ITEM QUANTITY UNIT UNIT COST

BACON AND CHEESE

Bread bun 1 pc 2.50

Cheese 6 gms 1.15Cooking Oil 5 ml. 0.06Bacon 15 gms. 4.20Mayonaise 10 ml. 1.20Butter 3 gms. 0.46Packaging 1 pc. 0.20

TOTAL COST 9.76Php

PROMO COST 19.52Php

CHEESE BURGER SANDWICH

Bread bun 1 pc 2.50Cheese 6 gms. 1.15Burger patty 20 gms. 3.20Cooking Oil 5 ml. 0.06Mayonaise 10 gms. 1.20Butter 3 gms. 0.46Packaging 1 pc. 0.20

TOTAL COST 8.76Php

PROMO COST 17.52Php

CORNED BEEF WITH CHEESE

Bread bun 1 pc. 2.50Cheese 6 gms. 1.15Cooking Oil 5 ml. 0.06Corned beef 20 gms. 3.40Butter 3 gms. 0.46

Packaging 1 pc. 0.20

TOTAL COST 7.76Php

PROMO COST 15.52Php


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ITEM QUANTITY UNIT TOTAL COST PROMO COST

CORNED BEEF ONLY

Bread bun 1 pc. 2.50Corned beef 20 gms. 3.40Cooking Oil 5 ml. 0.06Butter 5 gms. 0.76Packaging 1 pc. 0.20

TOTAL COST 6.92Php

PROMO COST 13.83Php

TUNA FLAVORED SANDWICH

Bread 1 pc. 2.50

Cheese 6 gms. 1.15

Cooking Oil 5 ml. 0.06

Tuna 15 gms. 3.00

Butter 3 gms. 0.46

Packaging 1 pc. 0.20

TOTAL COST 7.36Php

PROMO COST 14.72Php

PINEAPPLE JUICE 12 oz.

Pineapple Juice 120 ml. 5.36

Purified Water 125 ml. 1.42

Ice 20 gms. 0.20

Sugar 15 gms. 0.90

Plastic cup with cover 12 oz. 1 pc. 0.48

TOTAL COST 8.36Php


PINEAPPLE JUICE 16 oz.

Pineapple Juice 180 ml. 8.04

Purified Water 165 ml. 1.88

Ice 25 gms. 0.25

Sugar 20 gms. 1.2

JUICES


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TOTAL COST 11.96Php


RED ICE TEA 12 OZ.

Ice tea powder 20 gms. 5.13

Purified water 220 ml. 2.50

ice 20 gms. 0.20


TOTAL COST 8.31Php

RED ICE TEA 16 OZ.

Ice tea powder 25 gms. 6.41

Purified water 300 ml. 3.41

ice 30 gms. 0.30


TOTAL COST 10.72Php


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PRICE PER ORDER24.0028.00

am avore 26.00acon avore 34.00urger an w c 32.00

Corned beef with cheese 28.00

Corned beef only 24.00

TOTAL (DAILY)

Cheezee CheeseHotdog Flavored

ITEM NAME


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COST PER ORDER TARGET PER DAY TOTAL SALES TOTAL COST PROFIT13.31 35 840.00 465.97 374.0314.72 15 420.00 220.85 199.1515.92 15 390.00 238.85 151.1519.52 15 510.00 292.85 217.1517.52 20 640.00 350.47 289.53

15.52 15 420.00 232.85 187.15

13.83 15 360.00 207.48 152.52

1303580.00 2009.32 1570.68


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UNITS

PRODUCEDPRICE MONTHLY SALES

45 21.00 28,350.00

45 23.00 31,050.00

Ham and cheese 40 25.00 30,000.00Bacon and cheese 40 31.00 37,200.00

Cheese Burger Sandwich 35 29.00 30,450.00

Corned beef with cheese 30 25.00 22,500.00

Corned beef only 35 23.00 24,150.00

Tuna flavored Sandwich 30 23.00 20,700.00

Pineapple Juice 12 oz. 50 15.00 22,500.00

Pineapple Juice 16 oz. 30 20.00 18,000.00

Red ice tea 12 oz. 50 15.00 22,500.00

Red ice tea 16 oz. 20 20.00 12,000.00

450 299,400.00Php

*It is assumed that sales are increasing 10% annually that more customers are reaching or

products

ITEM/PRODUCT

Cheezee Cheese

Hotdog and cheese

PROJECTED SALES

TOTAL


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ANNUAL SALES

340,200.00

372,600.00

360,000.00446,400.00

365,400.00

270,000.00

289,800.00

248,400.00

270,000.00

216,000.00

270,000.00

144,000.00

3,592,800.00Php

demanding our


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1. RAW MATERIALS

ITEM/PRODUCTUNITS

PRODUCEDUNIT COST MONTHLY COST ANNUAL COST

Cheezee Cheese 45 13.31 17,973.00 215,676.00

Hotdog and cheese 45 14.72 19,876.50 238,518.00

Ham and cheese 40 15.92 19,108.00 229,296.00

Bacon and cheese 40 19.52 23,428.00 281,136.00

Cheese Burger Sandwich 35 17.52 18,399.50 220,794.00

Corned beef with cheese 30 15.52 13,971.00 167,652.00

Corned beef only 35 13.83 14,523.83 174,286.00

Tuna flavored Sandwich 30 14.72 13,251.00 159,012.00

Pineapple Juice 12 oz. 50 8.36 12,538.61 150,463.35

Pineapple Juice 16 oz. 30 11.96 10,766.64 129,199.66

Red ice tea 12 oz. 50 8.31 12,457.50 149,490.00Red ice tea 16 oz. 20 10.72 6,429.20 77,150.45

TOTAL 450 182,722.79Php 2,192,673.46Php

2. DIRECT LABOR

POSITION ANNUAL SALARY

Cashier 1 72,000.00

Cashier 2 72,000.00

Service Crew 1 72,000.00

Service Crew 2 72,000.00

TOTAL 288,000.00Php

3. MANUFACTURING OVERHEAD

DESCRIPTION MONTHLY BILL YEAR 1 YEAR 2 YEAR 3

Rent 3,000.00 36,000.00 36,000.00 36,000.00

water 300.00 3,600.00 3,672.00 3,745.44

Electricity 500.00 6,000.00 6,120.00 6,242.40

TOTAL 3,800.00Php 45,600.00Php 45,792.00Php 45,987.84Php

6000.00

MONTHLY SALARY

A. UTILITY EXPENSES

*It is assumed that water and electruicity bill are expected to increase by 2% annually due to market price

MANUFACTURING COST

SALARIES AND WAGES

6000.00

6000.00

6000.00

*it is assumed that cost of sales are increasing 10% annually that more raw materials are acquired by the

company that product are becoming more in demand in the market


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B. SCHEDULE OF DEPRECIATION OF STORE EQUIPMENTS:

COST LIFE(YRS.) SCRAP VALUEANNUAL

DEPRECIATIONStall 90,000.00 5 20,000.00 14,000.00

Flying saucer sandwich make 2,995.00 5 600.00 479.00

Juice Dispenser 15,000.00 5 5,000.00 2,000.00Refrigerator 7,999.00 7 2,000.00 857.00

Gas stove 440.00 5 100.00 68.00

Gas tank 1,000.00 5 500.00 100.00

TOTAL 117,434.00Php 17,504.00Php

DESCRIPTION QUANTITY UNIT UNIT COST TOTAL

Paper bags small 500 packs 20.00 10,000.00

Paper bags large 300 pcs. 5.00 1,500.00

Tissue napkins 5 packs 54.50 272.50

Plastic juice cups with cover 10 packs 48.00 480.00

Plastic juice cups with cover 5 packs 60.00 300.00

Straw 10 packs 35.00 350.00

Garbage Bags 5 packs 65.00 325.00

Plastic gloves 2 packs 45.00 90.00

TOTAL 13,317.50Php

159,810.00Php

C. STORE SUPPLIES EXPENSE

TOTAL ANNUALLY

increase.


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SCHED-SALARIES/WAGES EXPENSE

GROSS

SALARY/monthYEAR 1 YEAR 2 YEAR 3

General Manager 12,000.00 144,000.00 144,000.00 144,000.00

Operations Manager 10,000.00 120,000.00 120,000.00 120,000.00

Marketing Supervisor 10,000.00 120,000.00 120,000.00 120,000.00

Accountant 8,000.00 96,000.00 96,000.00 96,000.00

TOTAL 480,000.00Php Php480,000.00 Php480,000.00

POSITION ECC SSS PHILHEALTH TOTALS

General Manager 10.00 848.00 150.00 1,008.00

Operations Manager 10.00 706.70 125.00 841.70

Marketing Supervisor 10.00 706.70 125.00 841.70

Cashier 1 10.00 424.00 75.00 509.00

Cashier 2 10.00 424.00 75.00 509.00

Service Crew 1 10.00 424.00 75.00 509.00

Service Crew 2 10.00 424.00 75.00 509.00

Accountant 10.00 565.30 100.00 675.30

TOTAL 80.00 4,522.70 800.00 5,402.70

TOTAL ANNUALLY 64,832.40Php

SCHEDULE OF ADMIN SUPPLIES EXPENSES

DESCRIPTION QUANTITY UNIT COST TOTAL COST

Ballpen 2 pcs. 7.00 14.00

Pencil 2 pcs. 5.00 10.00

Yellow Paper 1 pc. 32.00 32.00

Ledger 1 pc. 23.00 23.00

Journal 1 pc. 23.00 23.00

Pentel pen 1 pc. 35.00 35.00Envelope 5 pcs. 5.00 25.00

Tape 1 pc. 15.00 15.00

TOTAL

ANNUAL ADMIN SUPPLIES EXPENSE

OPERATING EXPENSES

2,124.00Php

SCHEDULE OF ECC, SSS, PHILHEALTH

177.00Php


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ITEM/PRODUCT UNIT COST UNIT PRICESELLING PRICE

(PROMO

Cheezee Cheese 6.66Php 10.81Php 21.00Php

Hotdog and cheese 7.36Php 11.94Php 23.00Php

Ham and cheese 7.96Php 12.90Php 25.00PhpBacon and cheese 9.76Php 15.78Php 31.00Php

Cheese Burger Sandwich 8.76Php 14.18Php 29.00Php

Corned beef with cheese 7.76Php 12.58Php 25.00Php

Corned beef only 6.92Php 11.23Php 23.00Php

Tuna flavored Sandwich 7.36Php 11.94Php 23.00Php

Pineapple Juice 12 oz. 8.36Php 13.37Php 15.00Php

Pineapple Juice 16 oz. 11.96Php 19.14Php 20.00Php

Red ice tea 12 oz. 8.31Php 13.29Php 15.00Php

Red ice tea 16 oz. 10.72Php 17.14Php 20.00Php

COMPUTATION OF PRODUCT UNIT PRICE


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DEPRECIATION

Php0.00

Php0.00

Php0.00

Php0.00

Php0.00

Php0.00

Php0.00

Php0.00


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YEAR 1 YEAR 2 YEAR 3

Sales Revenue 3,592,800.00 3,952,080.00 4,347,288.00

Manufacturing Cost

Raw Materials 2,192,673.46 2,411,940.81 2,653,134.89Direct Labor 288,000.00 288,000.00 288,000.00

M.O H. 222,914.00 223,106.00 223,301.84

Total Manufacturing Cost 2,703,587.46 2,923,046.81 3,164,436.73

Total Gross Profit 889,212.54Php 1,029,033.19Php 1,182,851.27Php

Operational Expense

Administrative Expenses:

Salaries and Wages (Admin) 480,000.00 480,000.00 480,000.00

64,832.40 64,832.40 64,832.40

Admin Supplies Expense 2,124.00 2,124.00 2,124.00

Advertising Expense 875.00 875.00 875.00

Taxes and Licenses 23,146.36 -

Total Operational Expenses 547,831.40Php 570,977.76Php 547,831.40Php

Net Income from Operation 341,381.14Php 458,055.43Php 635,019.87Php

Provision for Income Tax(30%) 102,414.34Php 137,416.63Php 190,505.96Php

Net Income After Tax 238,966.80Php 320,638.80Php 444,513.91Php

Prov. For Profit Distribution(25%) 59,741.70Php 80,159.70Php 111,128.48Php

NET INCOME AFTER PROFIT DISTRIBUTIO 179,225.10Php 240,479.10Php 333,385.43Php

ECC, SSS, Philhealth

PROJECTED INCOME STATEMENT


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QUANTITY UNIT UNIT COST TOTAL

1 pc. Stall 90,000.00 90,000.00

4 pcs. Flying saucer sandwich maker 748.75 2,995.00

1 pc. Juice Dispenser 15,000.00 15,000.00

1 pc. Refrigerator 7,999.00 7,999.00

1 pc. Gas stove 440.00 440.00

1 pc. Gas tank 1,000.00 1,000.00


1 pc. Table with cabinet 1,700.00 1,700.00

1 pc. Hanging cabinet 1,800.00 1,800.00

1 pc. Sink 900.00 900.00

1 pc. Faucet 75.00 75.00

1 pc. PVC pipes 120.00 120.00

1 set/6's Microwavable container 62.00 62.00

1 pc. Broom and dust pan 75.00 75.00

1 pc. Trash Can 500.00 500.00

5 pcs. all purpose rags 2.00 10.00

1 pc. net 500.00 500.00

1 pc. lock 50.00 50.00

2 pc. Flourescent lamp 120.00 240.00

1 pc. Extention cord 649.75 649.75


1 pc. Frying pan 450.00 450.00

1 pc. Can opener 175.00 175.001 pc. Kitchen knife 90.00 90.00

1 pc. Bread knife 28.25 28.25

1 pc. Bamboo chopping board 200.00 200.00

1 set Kitchen Utensils 350.00 350.00

1 pc. Tongs with plastic handle 230.00 230.00

1 pc. Stock pot # 20 300.00 300.00

1 pc. Scooper # 28 190.00 190.00

PROJECT COST

TOTAL 6,681.75Php

UTENSILS AND OTHERS

DESCRIPTION

TOTAL 2,013.25Php

DESCRIPTION

DESCRIPTION

CAPITAL EXPENDITURE

EQUIPMENTS

TOTAL 117,434.00Php

FURNITURE AND FIXTURE


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10 packs Paper bags small 20.00 200.00

100 pcs. Paper bags large 5.00 500.002 pack Tissue napkins 54.50 109.00

2 packs Plastic juice cups with cover 12 0z 48.00 96.00

3 packs Plastic juice cups with cover 16 0z 60.00 180.00

5 packs Straw 35.00 175.00

2 packs Garbage Bags 65.00 130.00

1 pack Plastic gloves 45.00 45.00


1 pc. Calculator 250.00 250.00

5 pcs. Ballpen 7.00 35.00

2 pcs. Pencil 5.00 10.00

1 pad Yellow Paper 32.00 32.00

1 pc. Ledger 23.00 23.00

1 pc. Journal 23.00 23.00

1 pc. Scissors 15.00 15.00

1 pc. Pentel pen 35.00 35.00

5 pcs. Envelope 5.00 25.001 pc. Tape 15.00 15.00

QUANTITY UNIT UNIT COSTS TOTAL COST

5 pcs. Tarpauline 3x5 250.00 1,250.00

100 pcs. Flyers 4x6 5.00 500.00

100 pcs. Calling Cards 1.00 100.00

5 meter ribbon 15.00 75.00

100 pcs. Ballons 1.00 100.0020 pcs. small banner 2x3 150.00 3,000.00

5 pcs. large banner 3x5 300.00 1,500.00

1 pc. suggestion box 200.00 200.00

1 pc. signage 1,000.00 1,000.00

OFFICE SUPPLIES

DESCRIPTION

TOTAL 463.00Php

INITIAL INVENTORY

STORE SUPPLIES

DESCRIPTION

TOTAL 1,435.00Php

ADVERTISING AND PROMOTION

DESCRIPTION

TOTAL 6,725.00Php

TOTAL CAPITAL EXPENDITURE 134,752.00Php


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COST

Barangay Clearance 200.00

Mayor's Permit 2,050.00Business Plate 200.00

Business Registration Sticker 50.00

Occupational Permit Fee 400.00

Sanitary Inspection Fee 600.00

Health Certificate 360.00

Garbage Services Charges 300.00

Plumbing Inspection Fee 100.00

Electrical Inspection Fee 100.00

Signboard Inspection Fee 50.00

Community Tax Certificate 500.00

MO 42-1991 882.00

SEC 500.00

BIR 500.00

PRE-OPERATING EXPENSES

TOTAL PROJECT COST 147,544.00Php

ITEM

TOTAL PRE-OPERATING EXPENSES 6,792.00Php

RENT DEPOSIT 6,000.00Php


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YEAR 1 YEAR 2

Sources

Capital 200,000.00

Sales 3,592,800.00 3,952,080.00

TOTAL 3,792,800.00Php 3,952,080.00Php

Application

Equipments 117,434.00

Furniture and Fixture 6,681.75

Utensils and Other Supplies 2,013.25

Deposit on Rent 6,000.00

Administrative & Selling Expenses 547,831.40 570,977.76

Cost of Sales 2,686,083.46 2,905,542.81

Distribution of Profit 59,741.70

Payment of Income Tax 102,414.34TOTAL 3,366,043.86Php 3,638,676.61Php

Net Cash Flow 426,756.14 313,403.39

426,756.14

NET ENDING BALANCE 426,756.14Php 740,159.53Php

Add: Beginning Balance

PROJECTED CASH FLOW


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YEAR 3

4,347,288.00

4,347,288.00Php

547,831.40

3,146,932.73

80,159.70

137,416.633,912,340.46Php

434,947.54

740,159.53

1,175,107.07Php


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YEAR 1 YEAR 2

ASSETS

Cash 426,756.14 740,159.53

117,434.00 117,434.00Furniture and Fixture 6,681.75 6,681.75

2,013.25 2,013.25

Fixed Assets Total 126,129.00 126,129.00

17,504.00 35,008.00

Fixed Assets Net 108,625.00 91,121.00

6,000.00 6,000.00

541,381.14Php 837,280.53Php

Liabilities

Taxes Payable 102,414.34 137,416.63

Distribution of Profit 59,741.70 80,159.70

Total Liabilities 162,156.04Php 217,576.33Php

Equity

Capital 200,000.00 379,225.10

Net Income after Provision

for Distribution of Profit 179,225.10 240,479.10

Total Equity 379,225.10Php 619,704.20Php

TOTAL EQUITY AND LIABILITIES 541,381.14Php 837,280.53Php

PROJECTED BALANCE SHEET

Less: Acc. Depreciation-

Equipments

Deposit on Rent

TOTAL ASSETS

Fixed assets:

Equipments

Utensils and Other Supplies


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YEAR 3

1,175,107.07

117,434.006,681.75

2,013.25

126,129.00

52,512.00

73,617.00

6,000.00

1,254,724.07Php

190,505.96

111,128.48

301,634.44Php

619,704.20

333,385.43

953,089.63Php

1,254,724.07Php


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YEAR 1 YEAR 2 YEAR 3

714.34% 923.36% 1057.43%

44.14% 38.30% 35.43%

63.01% 51.74% 46.64%

6.65% 8.11% 10.23%

29.95% 25.99% 24.04%

24.75% 26.04% 27.21%

PROJECTED FINANCIAL RATIO ANALYSIS

Gross Margin (Gross Income /

Sales)

Current Ratio (Total Current

Assets/ Total Current

Return on Assets (Net Incomeafter Taxes/Total Assets)

Return on Equity (Net Income

after Taxes/Equity)

Return on Sales ( Net Income

after Taxes/Net Sales)

Debt Asset Ratio (Total

Liabilities / Total Assets)


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Documents

New Financial 333