INVESTMENT COSTS ESTIMATED

AMOUNT
Operating Cash ₱ 300,000.00
Reserve for Contingencies ₱ 30,000.00
Prepaid Insurance
Starting Inventory ₱ 4,123.00
Tools and Supplies
Fixed Asset Supplies
lines
Employee Uniforms ₱ 2,000.00
Tablewares & smallwares ₱ 10,000.00
Furniture & Fixtures ₱ 30,000.00
table/s
chair/s
Other 1 (specify)
Other 2 (specify)
Land/ Building ₱ 5,000.00
Machineries & Equipment
Commercial Cooking Equipment
Freezers/Refrigerators
Computer set (hardware/software)
ventilation Equipment
Point of Sale Hardware/Software
Service/ Delivery Vehicle
Other 1 (specify)
Other 2 (specify)
Advertising/Marketing Expenses
Print ads
Radio and Television ₱ 1,000.00
Online Advertising
Outdoor Signs
Basic Website
General and Administrative Expenses
Fixture Installation
Security Sytem Installation
Building Improvements/ Renovation ₱ 4,350.00
Permits & Licenses ₱ 8,280.00
Utilities Expense ₱ 170.00
Light and water
Rent Expense ₱ 5,000.00
Telephone and communication ₱ 1,000.00
Internet Setup Deposit
Salaries and Wages ₱ 48,000.00
Salaries and Wages - Trainers/trainers ₱ 31,000.00
Salaries and Wages - Admin Personel ₱ 17,000.00
 Repair and Maintence Expense ₱ 4,350.00
Decoration
Professional Services
Office Printing & Supplies
Dues and Subsriptions
Telephone and communication ₱ 1,000.00
Sales (or Beverage) Tax
Permits & Licenses ₱ 8,280.00
Transportation Expense
Salaries and Wages - production ₱ 48,000.00
TOTAL FIXED COSTS

AVERAGE MONTHLY COSTS

Advertising (print, broadcast and Internet) 1,000
Business Insurance
Business Vehicle Insurance
Cleaning Services
Employee Salaries and Commissions 72,000
Equipment Lease Payments
Inventory, raw materials, parts 4,123
Health Insurance
Internet Connection 1,500
Loan and Credit Card Interest & Principal
Legal/Accounting Fees
Merchant Account Fees
Miscellaneous Expenses
Mortgage Payments
Lease Payment
Payroll taxes or Self-employment tax
Postage/Shipping Costs
Security System Monthly Payment
Supplies
Telephone 1,000
Travel
Public Utilities
Website Hosting/Maintenance
Other 1 (specify)
Other 2 (specify)
Total Average Monthly Costs 79,623
x Number of Months
Total Monthly Costs -

Total COSTS
← Cash reserve for normal business operations
← Desired amount of cash to be held in reserve for unforeseen costs and issues
← Certain types of insurance must be prepaid
← Inventory required to open your doors
← Inventory required to open your doors
← This account is only for those in the restaurant industry
← Napkins, table cloths, towels, etc.
← Whether custom or off the rack, uniform costs can add up.
← Silverwares, flatwares, glasswares, etc. This would include cutlery for preparation as well as for guests. Glasses, cups, bowl
← This can be a significant cost, depending on the size and type of business.

← Include lines items specific to your business.

← Add new lines above this line

← Scales, copiers, fax machines, dollies, packing machines, etc. Depends on your business.
← Commercial grade ranges, ovens, fryers and more can be expensive. Make sure to include the little things like can openers
← Absolutely necessary. Make sure you purchase an adequate amount of storage space to handle growth.
← Computers, printers, back up drives, networking hardware, industry specific software or custom software/database.
← This includes range covers and fire suppression equipment - required by law.
← cash drawers, point of sale software, receipt printers, bar code scanners, credit card machines

← Include lines items specific to your business.

← Add new lines above this line
← Initial advertising push. May include Grand Openings, Open Houses, etc.

← Design and creation of a basic website. It will be under the marketing expense if it only caters advertising activities. But it is t

← Installation of non permanent fixtures such as booths, free standing counters, etc.
← Purchase and installation of a security system (if needed)
← Sometimes referred to as Leasehold Improvements
← City license, health permits, liquor permits, safety licenses, etc. Make sure you find out what local permits are required and h

← Basic deposit on internet service and associated hardware

← Accounts for salaries andwages will vary depending on which area they are associated with. If it is for the managers/Cashier
← It will take time to hire and train employees and you will need help doing it.
← The cost incurred to ensure that an asset continues to operate. This includes interior decorations, draperies, blinds, wallpape
← Plants, pictures, window treatments, etc.

← Ongoing advertising and promotion costs

← Business insurance costs including building, inventory and liability.
← Insurance for your company vehicles
← Can include dry cleaning, carpet cleaning or other services.
← Do not forget to include any costs for employee benefits
← Payments for equipment that is leased
← Ongoing purchase of inventory and raw materials to keep your business running
← May be for the owners or all employees.
← Fee for having an internet connection to your building.
← Interest and principal payments on any loans or credit cards.
← On going fees for taxes, payroll or other legal issues.
← Fees for maintaining a merchant account (ability to accept and process credit and debit cards)
← Other miscellaneous costs associated with your business
← Mortgage payments for land or buildings you have purchased
← Lease payment if you are leasing your facilities
← Self Employment and payroll taxes can add up and often have to be paid quarterly.
← Includes shipping fees as well as packing supplies (boxes, filler, paper, tape)
← Monthly fee for maintaining an alarm system, if you have one.
← Any and all supplies including inks, toner, cleaning, paper towels, toilet paper, etc., but take not to properly classify those as
← Also includes cell phones
← Travel such as site visits, sales calls, customer meetings.
← Water, gas, electricity, telephone
← Monthly fee for having your website hosted and maintained by a 3rd party
← Include lines items specific to your business.
← Add new lines above this line

← Insert the estimated number of months until your company will have enough income to sustain itself.
 COST OF GOODS MANUFACTURED SCHEDULE

DIRECT MATERIALS ESTIMATED AMOUNT

BEGINNING RAW MATERIALS INVENTORY
ADD: COST OF RAW MATERIALS PURCHASED ₱ 319,860.00
TOTAL RAW MATERIALS AVAILABLE ₱ 319,860.00
LESS: ENDING RAW MATERIALS INVENTORY
TOTAL RAW MATERIALS USED ₱ 319,860.00
DIRECT LABOR ₱ 14,000.00

MANUFACTURING OVERHEAD

DEPRECIATION - ₱ 1,500.00
TOTAL MANUFACTURING OVERHEAD ₱ 1,500.00
TOTAL MANUFACTURING COSTS ₱ 335,360.00

ADD BEGINNING WORK - IN - PROGRESS INVENTORY

₱ 335,360.00
LESS: ENDING WORK-IN-PROGRESS INVENTORY
COST OF GOODS MANUFACTURED ₱ 335,360.00

Cost of good sold (Jasmine floral wax)

200 bottles 163,130.00
per bottle 815.65

markup(19.54%) 159.38

selling price 975.03

Cost of good Sold (Fresh rose petal)

200 bottles 187,730.00
per bottle 938.65
markup(31.18%) 292.67
selling price 1,231.32
 RAW MATERIALS
ITEMS SPECIFICATION QTY NEEDED COST PER UNIT TOTAL COST
Jasmine floral wax bottle (1 kg) 4 100 ₱400.00
MCT oil bottle(1000 ml) 20 110 ₱1,000.00
vetiver essential oil bottle (1000 ml) 40 95 ₱3,800.00
Petitgrain essential oil bottle (1000 ml) 5 90 ₱450.00
Empty glass perfume bottle pcs 200 30 ₱6,000.00
Subtotal ₱11,650.00
Fresh rose petal kilo 3 700 ₱2,100.00

vetiver essential oil bottle (1000 ml) 20 95 ₱1,900.00

Petitgrain essential oil bottle (1000 ml) 40 90 ₱3,600.00

Distilled water bottle (1.5 liters) 2 50 ₱100.00
Empty glass perfume bottle pcs 200 30 ₱6,000.00
Subtotal ₱13,700.00
Labels and Packaging Pack (10 pcs) 1 5 ₱5.00
Print pcs 10 10 ₱100.00
box pcs 40 30 ₱1,200.00
Subotal 1,305.00
Total 26,655.00

ITEM AMOUNT
OPERATING CASH ₱300,000.00
RESERVE FOR CONTINGENCIES
₱30,000.00
PREPAID INSURANCE
DELIVERY/SERVICE VEHICLE
 Supplies
ITEMS SPECIFICATION QTY NEEDED
Hair ne pc 3
face mask pc 3
alcohol pc 1
gloves pc 3
12,302.50 disposable bags pc 3
46% TOTAL:

TOOLS AND SUPPLIES

ITEMS SPECIFICATION QTY NEEDED

Digital scale pc. 1
₱14,352.50 Disposable plastic pipepc 2
54% Testing Strips pc. 2
Bottles and Vials pc 5
ceramic funnel pc. 2
TOTAL:

equipmen
ITEMS SPECIFICATION QTY NEEDED
Digital scale pc. 1
Disposable plastic pipepc 2

Testing Strips pc. 2

Bottles and Vials pc 5

ceramic funnel pc. 2
TOTAL:
ies MACHINERIES AND EQUIPMENTS
COST PER UNIT TOTAL COST ITEMS SPECIFICATION QTY NEEDED
45 ₱135.00 Elecric fan pc 1
60 ₱180.00 elephone pc 1
120 ₱120.00 wifi pc 1
50 ₱150.00 lapop pc 1
45 ₱135.00 TOTAL:
₱720.00

SUPPLIES

COST PER UNIT TOTAL COST

170 ₱178.00
60 ₱120.00
₱90.00 180
20 ₱100.00
120 ₱240.00
₱818.00

men
COST PER UNIT TOTAL COST
170 ₱178.00
60 ₱120.00

₱90.00 180

20 ₱100.00
120 ₱240.00
₱818.00
ND EQUIPMENTS FURNITURE & FIXTURES
COST PER UNIT TOTAL COST ITEMS QTY NEEDED COST PER UNIT
700 ₱700.00 Tables & Chairs 1 10,000
₱1,000.00 1000 Glass Divider 2 10,000
1500 ₱1,500.00 TOTAL
7500 ₱7,500.00
₱10,700.00

DEPRECIATION SCHEDULE
ESTIMATED
ITEMS ACQUISITION COST USEFUL LIFE (IN
YRS)
Tables and Chairs 10,000 10
Glass Divider 20,000 10
Electric fan 700 ₱5.00
lapop ₱7,500.00 5
TOTAL

adverisemen

radio 1000
TOTAL 1000
RES SUPPLIES EXPENSE
TOTAL COST ITEMS QTY NEEDED COST PER UNIT TOTAL COST
₱10,000.00 Elecric fan 1 700 ₱700.00
₱20,000.00 elephone 1 1000 ₱1,000.00
₱30,000.00 wifi 1 1,500 ₱1,500.00
lapop 1 7,500 ₱7,500.00
TOTAL ₱10,700.00

DULE

DEPRECIATION REPAIR AND MAINTENANCE

₱1,000.00 ITEMS QTY NEEDED COST PER UNIT TOTAL COST

₱2,000.00 Dust Pan 1 35 ₱35.00
₱140.00 Dust Bin 1 85 ₱85.00
₱1,500.00 Broomstick 1 ₱50.00 50
₱4,640.00
TOTAL ₱170.00
erisemen
 DECORATION
ITEMS SPECIFICATION QTY NEEDED COST PER UNIT
Paint pc 3 1,000
Flowerbase pc 2 120
Picture frame pc 2 37
TOTAL

SALARIES & WAGES

MONTHLY ANNUAL
POSITION DAILY RATE
SALARY SALARY

Manager 300 6,000 ₱72,000.00

Worker1 200 4,000 ₱48,000.00
Worker2 200 ₱4,000.00 48,000

TOTAL 700 14,000 ₱168,000.00

PERMITS AND LICENSES

ITEMS TOTAL COST
Cedula ₱50.00
Fire safety inspectio ₱1,000.00
Mayor's permit 1,000
Community tax Certif ₱500.00

TOTAL ₱2,550.00
TOTAL COST
₱3,000.00
₱240.00
₱74.00
₱3,314.00
 ROSE PERFUME
INGREDIENTS SPECIFICATION
COST PER UNIT NEEDED COST COST
3cup of fresh rose petal cup 15 3 45
½ cup of 80 vodka cup 70 1 70
1 cup of destilled water cup 20 1 20
empty glass perfume bottle bottle 32 32 1,024

TOTAL 1,159

JASMINE PERFUME
INGREDIENTS SPECIFICATION
COST PER UNIT NEEDED COST COST
10 grams jasmine floral wax grams 8 10 80
10 grams MCT oil grams 9 10 90
5 drops vetiver essential oil drops 2.5 5 12
10 drops petitgrain essential oidrops 2.5 10 25

TOTAL 208