Northwestern Agusan Colleges

Bayview hill, Nasipit, Agusan del Norte

Proposed Business Plan for D’ Backyard Café

A Business Plan Presented to The Bachelor of Science in Business Administration Faculty in

Partial Fulfillment of the Requirements for the Degree of Bachelor of Science in Business
Administration Major in Financial Management

By:
Leader:
Arlene B. Paglinawan
Members:
Gay Jewelle N. Gio
Eusebio Novem Jayd F. Lusterio
Adrian Kenneth Ancheta
Bless M. Conde

Date of Submission
April 7, 2021
EXECUTIVE SUMMARY
The interest by consumers in the coffee house industry is sweeping the country. D’ Backyard
café will be one of a kind coffee house / café located in Brgy. 5, Nasipit, Agusan del Norte. D’
Backyard café will serve high-quality coffee to office workers and business people who work
nearby. We will sell organic-based drinks with a focus on providing quality at speed. We will
sell coffee to take away as well as to eat in, with an outdoor seating area with space for 20
customers. 
Nowadays, most coffee chains serve cakes and cookies along with their coffees. On the
contrary, not all coffee drinkers can afford to take a sip at these cozy coffeehouses because of the
high prices of their coffees. That’s where the proponents get the idea of establishing a food stall-
type of the store. We will also provide pastries and kakanin that we believe will differentiate us
from other coffee shops in the area. D’ Backyard Café, not just offering affordable prices but
also a good quality of foods and beautiful homey ambiance that everyone would feel so much at
home. And the people would love the picturesque.
           D’ Backyard Café size land area is just 50 sqm. Due to the small size of the area, D’
Backyard café can only cater to a maximum of 55 persons/customers. In addition, It also allows
take-out delivery within the municipality and just adds 10 pesos for transportation.
D’ backyard Café offers food and beverages such as, pastries, kakanin, cold drinks, and
coffee drinks.
 1.2 MISSION

To provide a friendly, comfortable atmosphere where the customer can receive quality
food, service and entertainment at affordable price.

1.2 VISION

■ Improve the lives of our guests

■ Support the communities we serve
■ Promote our common humanity

1.3 OUR VAUES

The best way to earn our guest’s trust and loyalty is by showing what we believe
every day.
That means we have to know what we stand for and act in a way that supports it.

Doing what we do

o PASSION - Maintaining our commitment to making and selling great coffee

o QUALITY - Pursuing industry leadership in team resources, operations, guest services &
technology; winning awards for operational & organizational excellence

o INTEGRITY - Being authentic, and going beyond doing the right thing; personifying
ethics, honesty and fair dealing

o RESPECT - Treating each other and our guests with reverence — the way we’d want to
be treated

o CITIZENSHIP - Making people and our communities better through the power that
resides in our ability to serve

o SUCCESS - Exceeding shareholder expectations; creating stakeholder value; ensuring

company longevity for future generations of shareholders, team members and guests

o SAFETY - Operating without incident, which creates productivity and in turn creates
profitability

o GUESTS - Loving our guests and always remembering that they are why we exist!

o BRAND - Focusing our behaviors and actions around building the brand, which is more
than just a name or a product. It represents all that we do.
 ORGANIZATION AND MANAGEMENT
2.1 Organizational Structure

MANAGER
ARLENE B. PAGLINAWAN

SUPERVISOR
GAY JEWELLE N. GIO

BARISTA GENERAL EMPLOYEE

CASHIER
EUSEBIO NOVEM JAYD ADRIAN KENNETH
LUSTERIO BLESS CONDE
ANCHETA
 2.2 Position and Job Description
Manager - Oversee the day-to-day running of cafés. They hire, train, and supervise café staff,
order café supplies, resolve customer complaints, and ensure that food health and safety
regulations are adhered to.
Supervisor - Responsible for assisting the store manager in maintaining a positive environment,
which provides fast, efficient, and friendly service ensuring a Total Quality Experience for both
our customers and team members.
Barista - Make and serve beverages, such as coffee and tea, and foods, such as sandwiches,
muffins, or cookies. They package coffee blends, make coffee and tea, explain menu items to
customers and attempt to ensure that customers are comfortable and satisfied.
General Employee- Do general work including cleaning, carrying, loading or unloading of
vehicles, making of any beverages, assisting on delivery vehicles, delivery of letters or messages.
Cashier - Take orders for customers and ring up the total purchase amount in addition to
collecting payment for purchases. Cashiers may also verbally relay orders to other employees.

PRODUCTION
3.1 Product or Service Specification
D’ Backyard Café provides its customers with the finest and quality coffee beverages and
cold drinks as well as pastries and kakanin snacks.
For hot Coffee Beverages, the shop will offer original corn coffee, pure sikwate, black
coffee, Mocha, and Espresso Romano that are very affordable with a 6 ounce size of cup.
For cold drinks, the shop will offer soft drinks, Nestea, and Pineapple Juice.
For Pastries, we also offer Doughnut, cookies, orange chiffon cake, and Sandwich (egg
and tuna sandwich).
For Kakanin, the shop will offer Suman, biko, bibingka, and Maja Blanca.
Besides, D’ Backyard café will set a schedule on what should be the available kakanin
and Pastries on that specific day.

AVAILABLE KAKANIN: AVAILABLE PASTRIES:

Mon. - Wed. Thurs.- Sun. Mon. - Wed. Thurs.- Sun.

BIKO BIBINGKA CHIFFON CAKE COOKIES

SUMAN MAJA BLANCA DOUGHNUT SANDWICH

 (egg and/or
Tuna)

3.2 Production Process

The operation will start in planning at home followed by production including the
completion of the ingredients. In making the product we held food taste (pass or fail). If our food
testing got fail, we will get back from the start. And if our food test will pass next is we sell the
products and evaluation of work.

WORK FLOW

Planning

Completion of
Production Making Product
Ingredients

Fail Food Test

Pass Selling Product

3.3 Building and Facilities
Layout

Floor Plan
CR indoor view CR outdoor view stall view

7 4 5 6
2 3

Labels:
#1 ---- Cashier Registry #6 ---- Main door of Stall
#2 ---- Coffee Maker #7 ---- Cabinet for Café Materials
#3 ---- Juice dispenser
#4 ---- Refrigerator
#5 ---- Sink
MARKETING STRATEGY
4.1 Geographical Segment

D’ Backyard Café will be located at Brgy. 5, Nasipi, Agusan del Norte beside
House of WinTea.

4.2 Target Market

D’ Backyard Café will be catering lower-middle-to-high class customers. They are mostly
Office workers, RHU nurses, filers, Families and also those students either male or female
who are coffee lover.
4.3 Demographical Segment
Gender:
 ■ Men and women consume the same number of cups per day.
■ Women are more excited about varieties and source of relaxation (social).
■ Men like that coffee helps them “get things done.”
■ Women are more price conscious than men.
Age:
■ 18-25: prefer high caffeine, hot or iced drinks, all high octane, richer blends.
■ 30-60: prefer premium and espresso with half the caffeine. Lite blends and half-
caffeinated.
Other:
■ 64% of all coffee is consumed at breakfast; 28% between meals; 8% at all other meals.
■ Sweetened or plain: 35% drink coffee black; 65% add sweetener and/or creamer.
■ The average daily coffee drinker consumes 3.1 cups per day.

4.4 Pricing Strategy

The pricing of D’ Backyard Café is estimated through cost-based pricing. It involves
calculating the total costs it takes to make the product, then divided it to the equivalent grams
cost per unit then multiply it by how many products have been made in every product. The result
would serve as the final price.
The Shop’s pricing will be comparable to the competition, but the value-added feature of
immediate service and convenience.
To come up with the pastries pricing, we added at least a minimum of 3% profit
margin and a maximum of 15% profit margin per product. Such as Cookies, doughnuts, Orange
chiffon cake, Tuna & Egg Sandwich.
For the cost of kakanin, we added a 20% profit margin on each product. Namely,
Suman, Biko, Bibingka, and Maja Blanca.
Next, for coffee drinks costing, we added at least a minimum of 10% and a
maximum of 20% profit margin depending on how much yield of coffee can be made. These are
the coffee drinks that we offered, Pure Sikwate, black coffee, corn coffee, Mocha, and Espresso
Romano.
Lastly, by the cold drinks costing, we added a 30% profit margin for Nestea Juice
and a 20% of profit margin for pineapple juice.

Thus, the table below shows the step-by-step costing of the products..
COOKIES
YIELD: 40 pcs.
Ingredients Quantity Equivalent Measure Peso Cost
White sugar 1 cup 201 grams 9.6
Brown sugar 1/3 cup 73 grams 24.4
Salt 1/2 1000 grams 0.6
Egg 1 1/2 50 grams 13.6

butter 1 cup 227 grams 7.6

Flour 2 1/4 288 grams 6.8
Baking soda 1 teaspoon 1000 grams 2.4
Vanilla Extract 1 teaspoon 1000 grams 3.2
Milk 2 tablespoon 1000 grams 8
Chocolate chips 2 cups 500 grams 24.4
TOTAL RECIPE COST 100.60
1 PESO LABOR COST PER YIELD 40.00
PROFIT MARGIN OF 2% 80.00

TOTAL RECIPE COST 220.60 / 40

SUGGESTED RETAIL PRICE 5.51 or 6
PASTRIES PRICING
DOUGNUT (3.2 inches)

YIELD: 40 pcs.
Ingredients Quantity Equivalent Peso Cost
Measure
Whole Milk 1 cup 240 ml 23.2
Active dry yeast 1 tbsp. 1000 grams 9.2
Granulated sugar 1/3 cup 65 grams 27.6
Egg 2 large 52 grams 10.4

Unsalted butter 6 tbsp. 86 grams 20.8

Vanilla extract 1 tsp. 1000 grams 3.2
Ground nutmeg 1 teaspoon 150 grams 31.2
All-purpose flour 4 cups 490 grams 5.2
Salt ½ tsp. 1000 grams 4.4
TOTAL RECIPE COST 135.20
2 PESOS LABOR COST PER YIELD 80.00
PROFIT MARGIN OF 3% 120.00

TOTAL RECIPE COST 335.20 / 40

SUGGESTED RETAIL PRICE 8.38 or 8

ORANGE CHIFFON CAKE (2 TUBE)

YIELD: 28 SERVINGS
Ingredients Quantity Equivalent Peso Cost
Measure
Cake Flour 2 cups 1000 grams 1.68
Granulated white sugar 1 cup 200 grams 8.12
Baking powder 2 tbsp. 270 grams 2.8
Salt 1/2 1000 grams 4.2

Orange zest 2 tbsp. 2 large 131 grams 3.36

orange
Egg yolks 7 320 grams 2.8
Vegetable oil 1/2 cup 1850 grams 3.92
Orange juice 1/2 cup 120 grams 3.64
Vanilla extract 1 tsp. 1000 grams 2.24
Egg whites 8 240 grams 6.44
Cream of tartar 1/2 tsp. 100 grams 40.8
TOTAL RECIPE COST 80.08
2 PESO LABOR COST PER YIELD 56.00
PROFIT MARGIN OF 5% 140.00

TOTAL RECIPE COST 276.08 / 40

SUGGESTED RETAIL PRICE 9.86 or 10

TUNA SANDWICH

YIELD: 24 SLICES
Ingredients Quantity Equivalent Peso Cost
Measure
Loaf Bread 2 1600 grams 0.96
Can tuna 2 cans 420 grams 0.72
Chopped celery 1 cup 250 grams 6.24
onion 1/4 1000 grams 1.68

mayonnaise 1/2 470 grams 7.44

Lemon juice 1 tsp. 1000 grams 7.2
salt 1/4 teaspoon 1000 grams 3.6
pepper 1/4 tsp. 100 grams 16.8
TOTAL RECIPE COST 44.64
1 PESO LABOR COST PER YIELD 24.00
PROFIT MARGIN OF 15% 360.00

TOTAL RECIPE COST 428.64 / 24

SUGGESTED RETAIL PRICE 17.86 or 20

EGG SANDWICH

YIELD: 24 SLICES
Ingredients Quantity Equivalent Peso Cost
Measure
Loaf Bread 2 1600 grams 0.96
egg 3 hardboiled eggs 56.7 grams 73.92
Lady’s choice Real 1 pack 470 grams 7.44
Mayonnaise
salt 1/2 1000 grams 3.6
pepper 1 tsp. 100 grams 16.8
TOTAL RECIPE COST 102.72
1 PESO LABOR COST PER YIELD 24.00
PROFIT MARGIN OF 15% 360.00
TISSUE 58.00
TOTAL RECIPE COST 544.72 / 24

SUGGESTED RETAIL PRICE 22.69 or 23

KAKANIN PRICING
BIKO
YIELD : 30 Servings
Ingredients Quantity Equivalent Peso Cost
Measure
coconut cream (kakang 2.5 cup  600 ml 120
gata)

coconut milk 7.5 cups  1774 ml 319.32

glutinous rice 5 cups  640 grams 69
 water 3.75 cups  free free
dark brown sugar 2.5 cup  500 grams 30
 salt 1.25 teaspoon 7.50 grams 0.1
TOTAL RECIPE COST 538.40
COST PER YIELD 17
PROFIT MARGIN OF 20% 3.4

SUGGESTED RETAIL PRICE 20.4

MAJA BLANCA SPECIAL

YIELD : 30 Servings
Ingredients Quantity Equivalent Peso Cost
Measure
coconut cream 3.75 Cans 13.5 ounces 126
coconut milk 7.5 cans 13.5 ounces 126
evaporated milk 3.75 can 12 ounces 09.20
 condensed milk 3.75 can 14 ounces 29.80
sugar 2.81 cup  388.09 grams 23.28
sweet kernel corn, drained 3.75 can 15 ounces 55
cornstarch 3.75 cup 540.43 grams 23.77

water 1.88 cup 18.84 ounces free

TOTAL RECIPE COST 393.05
COST PER YIELD 13.1
PROFIT MARGIN OF 20% 2.62

SUGGESTED RETAIL PRICE 15.72

BIBINGKA
YIELD : 30 Servings
Ingredients Quantity Equivalent Peso Cost
Measure
instant dry yeast 5 teaspoon 1.75 grams 0.66
warm water 1.25 cup free
 sugar 5 cup 1,056.69 grams 63.40
 rice flour 10 cups 1,532.20 grams 214.50
salt 2.5 teaspoon 15 grams 0.45
 coconut milk 8.75 cups 78.93 ounces 55
eggs, beaten 10 pcs. 80
salted eggs 10 salted eggs 180
(peeled and sliced
lengthwise)
 cream cheese 10 ounces 10 ounces 160
margarine 1/8 teaspoon a pinch 0.54
TOTAL RECIPE COST 754.55
COST PER YIELD 25.15
PROFIT MARGIN OF 20% 6.55

SUGGESTED RETAIL PRICE 19.65

Suman Malagkit with Coconut Caramel Sauce

YIELD : 30 Servings
Ingredients Quantity Equivalent Peso Cost
Measure
 coconut milk 1.25 can 13.5 ounces 64
sugar 1.25 cup 250 grams 15
  salt 1.25 teaspoon 7.5 grams 0.2
  glutinous rice 3.75 cups 543.75 grams 59.26

 coconut milk 1.25 can 13.5 ounces 162

brown sugar 1.25 cup 250 grams 15
salt 0.63 teaspoon A pinch 0.1
TOTAL RECIPE COST 315.56
COST PER YIELD 10.51
PROFIT MARGIN OF 20% 2.10

SUGGESTED RETAIL PRICE 12.61

COFFEE DRINKS PRICING

CORN COFFEE

YIELD: 12 CUPS
Ingredients Quantity Equivalent Peso Cost
Measure
Corn 1 pound
Coffee beans 1/2 pounds 250 grams 18.24
Cinnamon to taste 500 grams 7.8

TOTAL RECIPE COST 26.04

1.50 PESO LABOR COST PER YIELD 18.00
PROFIT MARGIN OF 15% 180.00

TOTAL RECIPE COST 104.04 / 12

SUGGESTED RETAIL PRICE 24.67 or 25

PURE SIKWATE

YIELD: 70 CUPS
Ingredients Quantity Equivalent Peso Cost
Measure
Cacao beans 500 grams 196
Whipped heavy cream 1/2 pounds 1000 grams 26.6
Granulated sugar 1/2 200 grams 20.3

water 1 cup
TOTAL RECIPE COST 242.90
1 galloon mineral 15.00
1 PESO LABOR COST PER YIELD 70.00
PROFIT MARGIN OF 20% 1400.00

TOTAL RECIPE COST 1,727.90 / 70

SUGGESTED RETAIL PRICE 24.68 or 27

BLACK COFFEE

YIELD: 140 CUPS

Ingredients Quantity Equivalent Peso Cost
Measure
Brewed Coffee (vinti) 1000 grams 98
Sugar 1/2 cup 1000 grams 7
TOTAL RECIPE COST 105.00
Water 1 galloon 15.00
1 PESO LABOR COST PER YIELD 140.00
PROFIT MARGIN OF 10% 1400.00
6 peso cost per cup 840.00
TOTAL RECIPE COST 2,500 / 140

SUGGESTED RETAIL PRICE 17.85 or 20

MOCHA COFFEE

YIELD: 70 CUPS (single shot)

Ingredients Quantity Equivalent Peso Cost
Measure
hot brewed coffee 1 cup 500 grams 49
Unsweeted cocoa powder 1 tbsp. 500 grams 45.5
White sugar 1 tbsp. 1000 grams 3.5

Whole mlik 2 tbsp. 500 grams 40.6

TOTAL RECIPE COST 138.6
1 PESO LABOR COST PER YIELD 70.00
6 pesos cost per cup 420.00
PROFIT MARGIN OF 20% 1400.00

TOTAL RECIPE COST 2,028.60 / 70

SUGGESTED RETAIL PRICE 28.98 or 30

ESPRESSO ROMANO

YIELD: 40 CUPS
Ingredients Quantity Equivalent Peso Cost
Measure
finely ground coffee 1/4 cup 1000 grams 18.4
cold water 1 1/2 cups
Lemon peel 2 stips 1000 grams 4

TOTAL RECIPE COST 22.40

1 gallon of water 15.00
4 PESOs LABOR COST PER YIELD 160.00
PROFIT MARGIN OF 20% 800.00

TOTAL RECIPE COST 1,237.40 / 40

SUGGESTED RETAIL PRICE 30.93 or 32

COLD DRINKS PRICING
NESTEA

YIELD: 50 GLASSES
Ingredients Quantity Equivalent Peso Cost
Measure
Nestea Iced Tea Lemons 250 grams 90
Water 15
Ice cubes

TOTAL RECIPE COST 105.00

For ice cubes (electricity bill) 100.00
1 PESO LABOR COST PER YIELD 50.00
PROFIT MARGIN OF 30% 1500.00

TOTAL RECIPE COST 1,755 / 50

SUGGESTED RETAIL PRICE 35.1 or 35

PINEAPPLE JUICE

YIELD: 50 GLASSES
Ingredients Quantity Equivalent Peso Cost
Measure
Pineapple juice pouch 250 grams 43
Water 15
Ice cubes

TOTAL RECIPE COST 58.00

For ice cubes (electricity bill) 50.00
1 PESO LABOR COST PER YIELD 50.00
PROFIT MARGIN OF 20% 1000.00

TOTAL RECIPE COST 1,158 / 50

SUGGESTED RETAIL PRICE 23.16 r 25
 4.5 Channel of Distribution
D’ Backyard Café’s primary products are the coffee, next is kakanin and other snacks. In
addition to this, the business will utilize the use of online marketing particularly facebook and
instagram, these channels will serve as the medium of distribution for the business to reach
directly to the customers. In terms of direct selling/distribution, the business will operate one
delivery motorcycle with a second motorcycle for special deliveries between scheduled delivery
days. Deliveries will take place Monday to Friday, and will be strategically routed to minimize
travel time and fuel costs- while maximizing production. The deliveries will cater to 20-30
accounts per week as the number of accounts increase, the need for additional delivery
motorcycle will continue to be evaluated.

4.6 Promotion and Advertising

D’ Backyard Café will to some extent, take advantage of all three components of the
promotional mix: advertising, sales promotion, and direct marketing. By blending all three
components we will create effective and integrated marketing communications (IMC). We will
use advertising to reach large groups of people in the Nasipit and other Municipality. Because we
are just starting and our budget is not very large, we will avoid expensive advertising channels
such as television, and stick to media such as newspaper and radio. We will use direct marketing
by creating a website that contains all of the information about our business. We will also use
social media as a tool to spread the word about our product offering. We will create Facebook,
twitter, instagram, and snapchat. These are four very popular and commonly used social media.
And if we use them smartly and interactively, this could be a wonderful and cost-effective
method to gain some of the market’s attention.
Financial Summary

5.1 Total Project Cost

Total Project cost “First month of operation” amount is 116,686. Break down of total
project cost as follows:

TOTAL PROJECTED COST

Total PROJECT COST COST

Fixed cost
Regulatory (e.g permits, license) 14,500
Administration Cost (e.g space rental) 5,000
Machinery & Equipment Cost 51,418
Office Supplies 500
Cost of Utilities 3,500
TOTAL FIXED COST 74,918
Variable Cost
Raw materials 46,495
Salary 19,200
Transportation cost 200
Operating (Marketing and Promotional cost) 3,600

Working capital 15,587

TOTAL VARIABLE COST 85,082
TOTAL PROJECTED COST 160,000
 MENU
PASTRIES:
DOUGHNUT-------------- ₱8.00 per piece
COOKIES--------------- ₱6.00 per piece
ORANGE CHIFFON CAKE--- ₱10.00 per slice (4
inches)
TUNA SANDWICH--------- ₱20.00 per slice
EGG SANDWICH---------- ₱23.00 per slice

KAKANIN:
SUMAN MALAGKIT-------- ₱13.00
With caramel sauce

BIKO------------------ ₱20.00
BIBINGKA-------------- ₱20.00
MAJA BLANCA SPECIAL--- ₱16.00 per slice

COFFEE DRINKS:
CORN COFFEE----------- ₱25.00 (6 oz)
SIKWATE--------------- ₱27.00 (6 oz)
BLACK COFFEE---------- ₱20.00 (6 oz)
MOCHA----------------- ₱30.00 (6 oz)
ESPRESSO ROMANO------- ₱32.00 (6 oz)

COLD DRINKS:
SOFTDRINKS
- MISMO----------- ₱15.00
- 1 LITER--------- ₱35.00
NESTEA---------------- ₱35.00 per glass
 Forecasting Annual of the Business

D’ Backyard Café
Sales Forecast
As of 3 Years

Unit Quanti Sub- Sub-

Items Customer Year 1 Year 2 Year 3 Subtotal
Price ty total total

PASTRIES
Cookies 6.00
Doughnut 8.00
Chiffon 10.00
Cake
Tuna 20.00
Sandwich
Egg 23.00
Sandwich
KAKANIN
Suman 13.00
Biko 20.00
Bibingka 20.00
Maja 16.00
Blanca
COFFEE DRINKS
Corn 25.00
Coffee
Sikwate 27.00
Black 20.00
Coffee
Mocha 30.00
Espresso 32.00
Romano

COLD DRINKS
Nestea 35.00
Pineapple 25.00
Juice
Mismo 15.00
1 Liter 35.00
 5.2 Capital Investment Required
PRIVATELY OWNED
3 pcs. Mono blocks chairs
1 pc. Refrigerator
3 pcs. Small table
1 pc. Electric fan (for office)
PURCHASED
DESCRIPTION AMOUNT
Variable Cost
5 pcs. Round bar stool ₱ 4,800.00
1 set Tea cup (6oz/50 pcs.) ₱ 260.00
50 pcs. Saucer (69 each) ₱ 3,450.00
3 dozen spoon (35.50 each) ₱ 106.50
3 dozen fork (35.50 each) ₱ 106.50
7 pcs. Seats of small table (2 seaters) ₱ 19,600.00
5 pcs. Seats of long table(6 seaters) ₱ 16,500.00
5 pcs. Tray ₱ 140.00
2 cellophanes straw ₱ 82.00
50 pcs. Transparent glass (29 each) ₱ 1,450.00
 Total Variable Cost ₱46,495.00
Fixed Cost
1 pc. Coffee Maker (double) ₱ 34,999.00
1 pc Juice Dispenser (double) ₱ 11,160.00
1 pc Cash Registry ₱ 5,259.00
Total Fixed Cost ₱ 51,418.00
Total Cost ₱ 97,913.00
START-UP EXPENSES
DESCRIPTION AMOUNT
Barangay Clearance ₱ 500.00
Business Permit ₱ 2,000.00
BIR Registration ₱ 3,000.00
DTI Requirements ₱ 5,000.00
Sanitary Permit ₱ 3,000.00
Fire Permit ₱ 1,000.00
Operating (Marketing and Promotional ₱ 3,600.00
cost)

Working capital ₱ 15,587.00

Rent ₱ 5,000.00
Cost Utilities ₱ 3,500.00
Employee Salary ₱ 19,200.00
Transportation cost ₱ 200.00
Office Supplies ₱ 500.00
TOTAL ₱ 62,087.00
OVERALL TOTAL ₱160,000.00

Thus, Table 5.2 shows the total Capital Requirements that 160,000.00 pesos are the
overall total expense, including the purchased and start-up expenses of D’ Backyard Café
business. The said amount was coming from an initial contribution of 40,000 pesos from 5
owners with a total of 200,000 pesos and the remaining 40,000 will be for the beautification of
the café. And some equity is privately owned.

Projected Monthly Business Expenses

DESCRIPTION AMOUNT
RENT ₱5,000.OO
ELECTRICITY BILL ₱3,000.00
WATER BILL ₱ 500.00
RAW MATERIALS ₱8,440.00
EMPLOYEE SALARY ₱19,200.00
TOTAL ₱36,140.00
 This is the projected monthly expenses of D’ Backyard Cafe in the pre-operative of the
said business.