Pili Churros Delight PFS - 2
Pili Churros Delight PFS - 2
Pili Churros Delight PFS - 2
has fillings inside instead of dip. The Churros dough has pili nut which makes it a
western but a hint of local snack or taste. The fillings also comes from our local
delicacies like ube, strawberry and macapuno jam. Pili Churros Delight are in a form of
small sticks rather than those long ones so it would be convenient for customers to hold
or chew on, whether it is a child or adult ones. It is packed in a cup or French fries kind
of packaging for its appealing and convenience for everyone. The fillings of pili churros
delight are also not so sweet but rather aromatic and tasty. This particular snack is
crunchy on the outside with appetizing smell of cinnamon, inside its soft and tasty,
which makes this an effective snack to children most especially to students while they
Pili Churros Delight has a sweet and savory flavor, something that they can enjoy
while working and releases dopamine that can uplift their mood and sense of
productivity. This particular snack has pili nuts a delicious and nutritious powerhouse.
They are an excellent source of vitamin E, magnesium, and other vital nutrients. Pili
nuts supply antioxidants to help prevent free-radical damage to cells and reduce
oxidative stress. The pili churros delight has a fruit jam fillings like strawberry, it is an
excellent source of vitamin C and manganese, and it contains decent amount of folate
(vitamin B9) and potassium. Strawberries are very rich in antioxidants and plant
compounds, which may have benefits for heart health and blood sugar control.
Meanwhile ube is packed with nutrients also, in fact, ube gets its bright purple color from
anthocyanin, groups of powerful antioxidants that may help reduce inflammation and the
The production of Pili Churros Delight as Food Snack is simple and easy to
make. Below are the ingredients and procedures used in preparing the product.
Ingredients
Cooking Oil 1L
Procedure
Step 2. When the water is already boiling put the butter, white sugar, crushed Pili nuts,
baking powder, and a pinch of salt to improve the flavor of the dough.
Step 3. Mix the ingredients, when the butter is already melted add in now the all-
purpose flour.
Step 4. When you already put the all-purpose flour, you just mix it using a wooden
Step 5. Knead the dough in the mixer until all the ingredients are already incorporated.
Step 6. Heat the oil, while heating put your dough in a churros press to make sure they
will have the same shape then deep fry in a hot oil until golden brown.
Step 7. Make a whole with a stick in the middle of the churros then in a pipping bag put
Step 8. Prepare the powdered sugar and cinnamon in a plate to coat the churros.
PRODUCTION VOLUME
The proposed business aims to produce high quality Pili Churros. The main
ingredient is Pili. To determine the production volume of the product the basis will be
demand and supply gap analysis of the proposed business. The Proposed product will
have 450 cups of Pili Churros to be produced each day of production and operation.
The business expected to produce 86,800 for the first (1 st) year of operation. The
second (2nd) operation is expected to make 95, 040 cups with 10% of increase on the
Table 9 shows the projected volume of the proposed business. The proponents
determine first the proposed product get the annual production volume. It is projected to
PRODUCTION SCHEDULE
The operation will be (6) six days in a week Monday to Saturday with (8) eight
working hours per day that will start at 8:00am in the morning and will end 12:00nn for
lunch break then will resume at 1:00pm in the afternoon until 5:00pm. The workers have
one day-off each. The delivery shall be in the morning and production shall be on the
afternoon.
8:00-9:30
9:30-12:00
12:00-1:00 NOON BREAK
1:00-4:30
4:30-5:00
Legend:
Delivery
Production
Cleaning
Table 10 shows the daily process and schedule of the business operation.
and for the fillings strawberry and ube jam are mostly found and available in the locality
Quant Unit
Items Unit
ity Cost Daily Weekly Monthly Yearly
All
Purpose 109.0
Flour 2 kg 0 218.00 872.00 3,488.00 41,856.00
Baking 180.0
Powder 1 kg 0 180.00 720.00 2,880.00 34,560.00
Cooking 220.0
Oil 1 L 0 220.00 880.00 3,520.00 42,240.00
White
Sugar 1 kg 52.00 52.00 208.00 832.00 9,984.00
Salted
Butter 1 kg 47.00 47.00 188.00 752.00 9,024.00
Cinnamon 150.0
Powder 0.2 kg 0 30.00 120.00 480.00 5,760.00
590.0
Ube Jam 0.5 kg 0 295.00 1,180.00 4,720.00 56,640.00
Straberry 524.0
Jam 0.5 kg 0 262.00 1,048.00 4,192.00 50,304.00
kg
(1,0
00
Water 1 ml) 56.00 56.00 224.00 896.00 10,752.00
Crushed 250.0
Pili Nut 0.5 kg 0 125.00 500.00 2,000.00 24,000.00
1,485.0 285,120.0
Total 0 5,940.00 23,760.00 0
Sources: Polangui Public Market and LCC Super Market.
Table 11 present all the raw materials needed in the production of Pili Churros
Delight.
Churros Delight.
do work. Equipment is being used to make the work easier and faster.
The useful life of machine and equipment always has a limitation, so it’s
necessary to give an allowance for its depreciation. It is computed by dividing the total
cost of the equipment by the estimated useful life. Two (2) electric mixer are enough in
Table 13 shows the machine and equipment needed in the production of Pili
Specification:
Voltage: 220V
Weight: 38 kg
No. of Nuzzle: 4
Specification:
Capacity: 9L
Power: 400W
OIL THERMOMETER
Specification:
ELECTRIC MIXER
Specification:
Capacity: 5-8kg
Power: 800W
Voltage: 220V-240V
Kitchen tools and utensils are very essentials to enable the business to go
Table 15 shows the kitchen tools and utensils necessary in the production of Pili
Churros Delight, the cost of the items were based from the survey conducted in the
establishment located at the municipal market of Polangui. Among the establishments,
LSS Mall Polangui has a very affordable cost of the said items that can be needed in
Table 16 enumerates the furniture and fixtures necessary to maintain the smooth
flow of business, especially the production operation with a cost valued at Php. 12,
959.5, with an annual depreciation on the selected items reaching Php. 2,415.90.
Unit Total
Items Quantity Unit
Cost Cost Estimated Annual
Useful
Life Depreciation
Office 2 Unit 1,300.00 2,600.00 5 520.00
Tables
Office
Chairs 4 Unit 600.00 2,400.00 5 480.00
Ceiling Fan 2 Unit 1,200.00 2,400.00 5 480.00
Flourescent
Light 2 Unit 875.00 1,750.00 5 350.00
Total 9,150.00 1,830.00
Sources: LCC & Will and Son’s Polangui
office. LCC & Will and Son’s Polangui, shows a very affordable prices of the items
needed in the office. The furniture and fixtures by the administrative personnel is
Table 18 shows the office equipment needed in the administrative. The cost of
the office equipment is Php. 23,800.00 with an annual depreciation of Php. 4,760.00
Table 20 present the delivery equipment that will be used for the delivery and
Unit
Particulars Quantity Unit
Cost Weekly Monthly Yearly
Gasoline 7 litters 75.00 525.00 2,100.00 25,200.00
Total 525.00 2,100.00 25,200.00
Table 21 shows the gasoline expense for purchasing raw materials, supplies and
In this business, the quality of the product is the most important to maintain the
good quality of the product, the product will be produced according to the design of
specification and composition. The raw materials will be inspected for any possible
damage and to make sure that each raw materials will be in their best condition. The
production facility should be neat and clean for the product safety. The product must be
in good quality, variety and conditions to its color, texture and aroma.
tools and equipment and it will be inspected for any possible damage for prevention.
The tools and utensils will be washed and sterilized before and after the production
wear their appropriate attire using their apron and hairnet. Proper hygiene will be the
first priority of the workers. Daily inspection is the area will be done. The finished
product will be inspected before it delivers to the customers. The packaging must be
done well.
volume disposal. This also reduces health hazards to the community and preserves the
Wastes
BIODEGRADABLE NON-BIODEGRADABLE
RECYCLABLE
Total 839.00
Source: LCC Mall Polangui
operation and to make sure, that the environment will be clean and safe for everyone
and to the product itself. Total cost of the item is Php. 839.00.
PLANT LOCATION AND LAYOUT
and its delivery to the customers, distributors and buyers on the consignment and sale.
Polangui Albay is the proposed plant site, particularly in Basud, Polangui, Albay.
The plant layout of the business describes the site and structure of the production
building which includes the building perspective and the vicinity map.
Figure 9. Building Perspective
Figure 10. Floor Plan
BUILDING FACILITIES
The building facilities serve as the place of business and production is easy and
comfortable for the workers. In the availability of adequate lighting and variation of
fluorescent and air ventilation which consume high amount of electricity throughout the
operation. The building will have a production are, office area, comfort room, storage
room and kitchen area as the business starts to operate. The building must already
have an available and comfortable production area. The proposed business will be
cost of the rent is Php. 15,000.00 monthly and with the amount of Php. 180,000.00
yearly.
Table 23. Building Renovation
Particular Quantity Unit Unit Total Estimated Annual
s Cost Cost Useful Depreciation
Life
Cement 20 sack 250.00 5,000.00 10 500.00
Sand 20 sack 27.00 540.00 10 54.00
Gravel 10 sack 50.00 500.00 10 50.00
Paint 5 gallon 500.00 2,500.00 10 250.00
Paint 3 pcs 370.00 1,110.00 10 111.00
Brush
Paint 2 gallon 520.00 1,040.00 10 104.00
Thinner
Linoleum 25 yard 68.00 1,700.00 10 170.00
Sliding 2 pcs 6,400.00 12,800.00 10 1,280.00
Glass
Window
Workers 2 3,000.00 10 300.00
Table 23 shows the building renovation with the total amount of Php. 28,190.00
Electricity requirements are one of the most important factors to consider in the
operation of the business. It can be used in other business. The power will be supplied
Water is very important in the operation most especially in the production process
of the business and the maintenance of the cleanliness of the production area. The
water will be used is NAWASA which is the available supplies of water in the
municipalities.
and to reach out to client more efficiently. The internet will provided by PLDT.
Table 24 presents the utility expense in the production area. With the monthly,
Table 25 presents the utility expense in the administrative area. With the monthly,
The business will not operate without man power. The proponents will hire three
workers in the production, one will perform the delivery, one will cook and another one
will be the helper. The workers will be paid according to the minimum wage required by
the Department of Labor and Employment (DOLE) and entitled to receive fringe benefits
like Social Security System (SSS), Phil Health, Pag-ibig and will also receive 13 th month
pay.
The production workers who will do the production process, the cook will receive
the daily wag of Php. 350.00 ,while the helper who will do the washing and packaging
will receive Php. 350.00 daily. The driver who will perform for the delivery of finished
product and raw materials will receive Php. 350.00 as his daily wage.
Table 25 shows the daily and yearly manpower salaries of the production
13th
Man SSS PhilHealth Pag-Ibig
Month
Power Month
Pay
Monthly Yearly Monthly Yearly ly Yearly
Cook 8,400.00 2,016.0
690.00 8,280.00 400.00 4,800.00 168.00 0
Helper 8,400.00 2,016.0
690.00 8,280.00 400.00 4,800.00 168.00 0
Driver 8,400.00 2,016.0
690.00 8,280.00 400.00 4,800.00 168.00 0
25,200.0 6,048.0
Total 0 2,070.00 24,840.00 1,200.00 14,400.00 504.00 0
Table 26 shows the monthly and yearly fringe benefits of the employees of the
proposed business. The proponents will assist the production from the start of operation
Manager.
PRODUCTION COST
Direct Costs:
Raw Materials 285,120.00
Packaging Materials 1,339,200.00
Direct Labor 372,888.00
Total Direct Costs 1,997,208.00
Indirect
Costs/Overhead
Costs:
Production Supplies 270.00
Production Tools and
Utensils 825.00
Housekeeping Supplies 839.00
Utilities Expense 51,600.00
Rent Expense (75%) 135,000.00
Depreciation Expense:
Building Improvements
(75%) 2,114.25
Production Equipment 6,389.32
Furniture and Fixtures-
Production 2,415.90
Delivery Equipment
(50%) 2,500.00
Total Indirect Costs 214,553.47
Total Production Cost 2,211,761.47
Divide: Production Volume 86,400
Production Cost per Unit 25.60
Add: Mark-Up (50%) 14.08
Estimated Selling Price per Uni 39.68
Selling Price per Unit 40
ORGANIZATIONAL
AND
MANAGEMENT
STUDY
that the proponent will adopt. It can easily be managed and set-up in terms of a new
venture of business and create business without many formalities. In this type of
organization, the owner has the exclusive power to control the business. The proponent
is the beneficiary of whatever profit the business will acquire. The proponent will take
the position as the general manager of the proposed business and will supervise the
which is the simplest, oldest, and most common form of business ownership. It is a type
of business organization where only one individual acquires all the benefits and risks of
running an enterprise.
Organizational Structure
manager also known as assistant manager, a cook for making the churros batter and fry
it, then a helper, that will help the cook in preparing and frying Pili Churros. Driver that
will cater the acquiring of raw materials for easy and convenience and other works for
the driver to help the business. The general manager is the owner and the proponent
itself. She will handle all responsibilities and over-all management of the business
affairs.
GENERAL
MANGER
PRODUCTION
MANAGER
DELIVERY
HELPER COOK
MAN
The proponent itself will act as the general manager of the business. The
General Manager
matters.
Responsible for developing, implementing and executing marketing plans for the
entire organizations.
Maintain the cleanliness and sanitation of the tools used in the production.
Qualifications:
Physically fit.
Highly motivated.
Production Worker/Cook
Ensures the availability of the product in the stock and display area.
Qualifications:
Hardworking
Production Helper
Qualifications:
Highly motivated.
Qualifications:
Licensed driver.
PRE-OPERATING ACTIVITIES
the project feasibility study should be done to ensure security in terms of operation and
the security of the money to invest. This proponents concern the market, technical,
market potential for the product in the market. Part of the business capital is very
important to start building the business. The improvement of the building and acquisition
of machineries, equipment, utensils, furniture and tools that are needed in the process
of operation. The business will also comply with all the needed requirements to legally
operate the proposed business, such as DTI permit, business permits, sanitary permit
and paying taxes to legally support the development of the programs by the government
and to help the economy growth. The operation of the business will start on July 2023.
Sourcing of
Capital
Business
Registration
Building
Constructio
n
Procurement
of supplies
& equipment
Recruitment
& Placement
of
Employees
Dry Run
Start of
Operation
Table 29 summarizes the schedule of activities and things to be done before
starting the operation of the proposed business, which will be a year and a half.