B&C

KASUY
Presented by:

AIBIE ABIS BARDA

EXECUTIVE SUMMARY
Breads and cakes business
Located in Rizal Avenue Extension Puerto Princesa City,
Palawan besides Kinabuchs Bar and Grill
Produces breads and cakes with cashew nuts ingredients
Provide high quality services and product to satisfy the
needs and demands of the customers
To be known as the only pastry bar and bakery in the
city in terms of products quality and affordability

DESCRIPTION OF THE BUSINESS

B & C means breads and cakes Kasuy.

A quick-service restaurant where customers sit around
a bar and watch their cashew breads and cashew cakes
being made.
Emphasizes handmade gourmet breads and cakes in a
casual atmosphere.
Preparation of order dessert in front of the customer.
New concept with an old fashioned feel in order to
become a favourite spot for city native.
Produce quality cashew dishes at economical price

DESCRIPTION OF THE PRODUCT

a. Cashew Breads
Cheese coated cashew bread
Choc coated cashew bread
Cashew bread with roasted
cashew
Pan de kasuy

DESCRIPTION OF THE PRODUCT

b. Cashew Cakes
Cashew nut butter cup cake
Carrot cakes with cashew nut cream
Lavender crme de cashew cake
Cashew coffee cake
Cashew dream cake

DESCRIPTION OF THE PRODUCT

c. Beverages
Juices
Orange juice with cashew crme
Pineapple juice with cashew
crme
Cashew juice

DESCRIPTION OF THE PRODUCT

c. Beverages

Soft Drinks

Hot Beverages

Coke

Cashew coffee

Sprite

Cashew tea

Mountain dew

Choc cashew

MARKET STRATEGIES
Target Market

Residents and individuals along the area

Local and foreign progressive

Well-educated and affluent consumer who are

interested in trying new products and experiences
Family and Barkada

MARKET STRATEGIES
Positioning Strategy

Quality delicious foods

Having a stole in some of the malls here in Puerto

Princesa City
A quick- Service restaurant
Handmade gourmet in a casual atmosphere
Preparation of the desert or order in front of the
customer

MARKET STRATEGIES
Pricing Strategy

Vary accordingly
with the price
prevailing in the
market

Distribution Strategy

Directly to the
final consumers

MARKET STRATEGIES
Promotion Strategy

Fliers

Newspaper Advertisement
Special holiday promotions
Website and social networking pages

MARKET STRATEGIES
Sales Strategy

Words-of-mouth
Concerning on the customers experience and
offer various specials throughout the week that
people can come to enjoy.
Special offer to those tourists van coming
through the restaurant

MARKETING ANALYSIS (4Ps)

Product
The B & C kasuy will the only restaurant which
focuses on products with cashew nuts ingredients
being offered.

Price
Vary accordingly with the price prevailing in the
market.

MARKETING ANALYSIS
Place
Located in Rizal Avenue Extension, Puerto
Princesa City besides kinabuchs Bar and Grill

Promotion
Through flyers, etc.

SWOT ANALYSIS
Strengths
Products being offered
being new concept of
restaurant in the city
unique selling point
having stole in some of
the walls.

Weaknesses
Competition
not totally known
newly establish

SWOT ANALYSIS
Opportunities
Local and foreign
tourists visiting the city
market demand of
foods
cashew capital of the
Philippines

Threat
other pastry bar

OPERATION AND MANAGEMENT

Capital Requirements
The partners agreed to sell their assets to
combine resources and share the
business profits and losses. The business
start-up cost is 300,000.00php.

OPERATION AND MANAGEMENT

Partners

Manager

Chef

Baker

Pastry Bar
Assistant

Cashier

Organizational Structure

Dishwasher

OPERATION AND MANAGEMENT

Duties and Responsibilities
Manager:
a)
supervise and take charge of the entire business operation
b)
makes plan and policies of the dessert bar
c)
plans promotional strategy of the business
d)
approves cash disbursements for the procurement of
equipment and other additional requirement needed in the
business.

OPERATION AND MANAGEMENT

Duties and Responsibilities
Cashier:
a)
in-charge of receiving cash payment from customers
b)
in-charge of issuing official receipt of customers
c)
responsible for the presentation of annual accounting records
d)
maintaining complete, accurate and timely reports of all
transaction
e)
assisting customers needs.

OPERATION AND MANAGEMENT

Duties and Responsibilities
Chef:
a)
responsible for planning the set menus items
b)
responsible for the making of cakes, desserts, and breads in
front of the customers.

OPERATION AND MANAGEMENT

Duties and Responsibilities
Dishwasher:
a) responsible for the scrubbing dishes and cook wares
b) responsible for drying dishes after it has been washed
c) responsible for the right disposal of food wastes
d) maintain the cleanliness of dishwashing area.

OPERATION AND MANAGEMENT

Duties and Responsibilities
Baker:
a)
prepare all the raw materials used in baking
b)
arranging all the baked goods for sale at the bread rocks and
cakes stands
c)
in the absence of chef, he will be the one to take bake
products for the customers in front of them
d)
ordering the necessary baking supplies.

OPERATION AND MANAGEMENT

Duties and Responsibilities
Pastry Bar Assistant:
a)
ensuring the food preparation areas is clean and hygienic
b)
organizing chairs and tables
c)
assisting customers when they arrived
d)
cleaning floors, windows, tables, chairs, etc. after store
hours.

OPERATION AND MANAGEMENT

Qualification & Condition Required for Manpower
Good health and stamina
Keen sense of taste and smell
Excellent hand/eye coordination
Good memory for details
Artistic and creative talent
Excellent communication skills, interpersonal skills and team-building
skills
Ability to remain calm in hectic circumstances
Excellent organizational skills
Desire to do a precise and thorough job

OPERATION AND MANAGEMENT

Business Hours

All employees will report from 8:00 in the morning

to 10:00 in the evening daily and also employees
will be given a one day off a week.

OPERATION AND MANAGEMENT

Compensation and Other Benefits
The regular employees of B & C Kasuy will be entitled to
the following compensation:

13th month pay which is equivalent to their monthly salaries

Will receive 2% increase in their daily salaries every month.

OPERATION AND MANAGEMENT

Manufacturing Process

The manufacturing process involves the preparation of

ingredients of each menu. Ingredients are already stored in each
compartment with labels. The chef, baker and pastry bar
assistant will be responsible in the preparation of food including
slicing, baking, mashing and others.

The cashier will receive payment from the customers. She has
the responsibility in issuing the official receipts to the
customers. She also needs to maintain complete, accurate and
timely reports of all transactions.

OPERATION AND MANAGEMENT

Manufacturing Process

The dishwasher has the responsibility in scrubbing and drying

utensils and cook wares. He also responsible for the proper
disposal of wastes and also has the responsibility in
maintaining the cleanliness of kitchen and washing area.

After the business hours, the cashier will turn over the sales to
the manager and the manager will be responsible in depositing
the money to the preferred bank of the partners.

OPERATION AND MANAGEMENT

Start of Operation
The operation of B & C Kasuy will start after all the
necessary permits and other needed materials are fixed.

OPERATION AND MANAGEMENT

Operating Expenses

The operating expenses of B & C Kasuy for the first month will
be 199,141.00php. This includes the estimated raw material cost
of 31,660.00php, rent expense of 8,000.00php, equipments of
51,800.00php, furniture and fixtures of 31,800.00php, tools
(kitchen utensils) of 2,875.00php, permit and licenses of
20,000.00php, salaries of 39,000.00php, supplies expense of
576.00php, utilities expense of 3,500.00php, and building
renovation expense of 9,930.00php.

OPERATION AND MANAGEMENT

Cost of Goods/Unit Cost
Cashew Bread Cost per Tray
= 175.00php
Cashew Cake Cost per Tray
= 175.00php
Cashew Juice/Drinks Cost per Order
= 130.00php

FINANCIAL DATA
B & C KASUY
PROJECTED INCOME STATEMENT
For the first Quarter of the Business in Year 2015
March

April

May_

Cashew Bread

90,000.00

93,600.00

97,344.00

Cashew Cakes

75,000.00

78,000.00

81,120.00

Drinks

45,000.00

46,800.00

48,672.00

210,000.00

218,400.00

227,136.00

39,000.00

39,780.00

40,575.00

8,000.00

8,000.00

8,000.00

Depreciation

974.16

974.16

974.16

Supplies Expense

576.00

577.52

599.26

Utilities Expense

3,000.00

3,060.00

3,121.20

10,500.00

10,920.00

11,356.80

2,875.00

2,990.00

3,109.60

Permit & Licenses

20,000.00

20,000.00

20,000.00

Raw Material Cost

31,660.00

32,293.20

32,939.06

Revenue

Total Revenue
LESS: OPERATING EXPENSE
Salaries
Rent Expense

Equipment Maintenance
Kitchen Utensils

Total Operating Expense

Total Operating Profit
Less: Taxes (5%)
NET INCOME

116,585.16

118,594.88

120,675.68

93,414.84

99,805.12

106,460.32

4,670.74

4,990.26

5,323.02

88,744.10

94,814.86

101,137.30

FINANCIAL DATA
B & C KASUY
PROJECTED CASH FLOW STATEMENT
For the First Quarter of the Business in Year 2015
March

April

May____

Cash inflows from Operating Activities

Revenue

210,000.00

218,400.00

227,136.00

Capital

300,000.00

TOTAL INFLOWS

510,000.00

218,400.00

227,136.00

39,000.00

39,780.00

40,575.60

8,000.00

8,000.00

8,000.00

Supplies Expense

576.00

577.52

599.26

Utilities Expense

3,000.00

3,060.00

3,121.20

10,500.00

10,920.00

11,356.80

2,875.00

2,990.00

3,109.60

Permit & Licenses

20,000.00

20,000.00

20,000.00

Raw Material Cost

31,660.00

32,293.20

32,939.06

4,670.74

4,990.26

5,323.02

120,281.74

122,610.98

125,024.54

389,718.26

95,789.02

102,111.46

LESS: CASH OUTFLOWS (OPERATING ACT.)

Salaries
Rent Expense

Equipment Maintenance
Kitchen Utensils

Taxes
TOTAL INFLOWS
Net Cash Provided (used in)
Operating Activities
LESS: CASH OUTFLOWS (INVESTING ACT.)
Payments to acquire F & F

51,800.00

Payments to acquire Equipments

31,800.00

Building Renovation

9,929.75

TOTAL OUTFLOWS

93,529.75

95,789.02

102,111.46

Net increase (decrease) in cash

296,188.51

95,789.02

102,111.46

296,188.51

391,977.53

391,977.53

494,088.99

Cash Balance at the beg. of the period

Cash Balance at the end of the period

296,188.51

FINANCIAL DATA
B & C KASUY
PROJECTED BALANCE SHEET
For the First Quarter of the Business in Year 2015
Cash
494,088.99
Fixed Assets
90,607.27
Total
584,696.26
Partners Equity
483,558.96
Net Income
101,137.30
Total
584,696.26

THANK YOU EVERYONE!!!