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Human Resource Management Development
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Chapter 1

Executive Summary
Company Profile Highlights

Browse and Brew is a Coffee Shop business that gives variety of coffee and other drinks as

well as delish food. Apart from the usual food that other coffee shop retail, Browse and Brew

offers Squash delicacies like Squash Leche Flan, Squash Cookies, Squash Ice Cream, Squash

Halaya and Squash Maja that gives everyone a distinctive taste that will satisfy their taste buds.

The objective of the business is to give a wild Modern Vintage dine experience and to exceed the

satisfaction of the customers that will keep them to come back for more. The form of ownership of

Browse and Brew is partnership. The amount of cash that will be invested to the business as its

capital is 5,000,000.00. This will come from the personal funds of the business partners that

invested that is expected to regain in 3 years. The business location for Browse and Brew is

located at Aquino Blvd. in the new building of The Market City, Tarlac City. The space allotted has

201.6 square meters that makes the coffee shop more cozy. The Coffee Shop will open from

Mondays through Sundays at 9:00 am 1:00 am.

The business name Browse and Brew is based from the concept of the Coffee Shop which there

is a mini library inside that consist of Magazines, Manga, Fantasies, Fiction and Non-Fiction kind of

books. Customers can browse those books while enjoying their coffee or anything that they have

ordered.
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Management Aspect Highlights

Browse and Brew will have at least sixteen employees particularly one General Manager, one

Supervisor, 4 Kitchen Personnel, 8 Server and 2 body guards. These individuals will run the

business. Their job wages and benefits differ according to their job positions. A production schedule

is also included in this chapter which projects the schedule of their work in the business. It also

discusses the key business operations, performance appraisal, and code of conduct where

guidelines for the employees are stated that are in line with the core values of Browse and Brew. A

Gantt chart, a type of bar that illustrates the project schedule of the business, is also included.

Marketing Aspect Highlights

Technical Aspect Highlights

Financial Aspect Highlights

Socio Economic Aspect Highlights

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 Business Administration
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Chapter 2

Company Profile
Introduction

Coffees became more personal and more accessible especially to Filipino people. People began to

drink coffee because it meant something to them. A flavor for everyone, a style for every lifestyle.

We have orderly been taught to socialize over coffee, to look for a boost in productivity from this

drink. Browse and Brew is a coffee - library shop business that gives variety of coffee and drinks.

We also have a mini library inside and it consist of Magazines, Manga, Fantasies, Fiction and Non-

Fiction kind of books. It's far more likely to see a variety of folks working on laptops, reading, and

doing some other form of productive work at coffee houses. Hence, we decided to put a mini library

inside. We also offer the usual food that other coffee shop sells. But aside from that, Browse and

Brew added Squash Delicacies like Squash Leche Flan, Squash Cookies, Squash Ice Cream and

Squash Maja on its menu as our innovation. We added this kind of delicacy because people

nowadays are being conscious of what they eat. Most of us know that squash is one of the most

versatile and delicious vegetables available throughout the world. Squash Dessert has a delightful

and pretty mild taste, not too sweet but just perfect to appeal with the consumers taste buds. This

product will offer numerous health benefits that are good for the body and will cater the ever

increasing demand for healthy foods, diets and losing weights. Squash Delicacies gives a

distinctive taste that will satisfy their taste buds and we assure that everyone will enjoy this

delicacy. Apart from the uncommon coffee library shop that Browse and Brew offers at Tarlac City

and the Squash Delicacies that is freshly made by us.

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The intention of the business is to give the customers a wild Modern Vintage dine experience and

to exceed the satisfaction of the customers that will keep them to come back for more.

Legal Status

Form of Ownership: Partnership

The form of ownership of Browse and Brew Coffee Shop is Partnership because of the following

advantages: There is an increased ability to raise funds when there is more than one owner, it is

easy to establish. It has access to more capital, and there are plenty of sources for entrepreneurial

ideas, expertise and skills. However, one disadvantage is unlimited liability for general partners.

The amount of cash that will be invested to the business as its capital is 5,000,000.00. The

money will come from personal funds of the business partners which is expected to be regained in

3 years.

Location
Figure 1: Map of The Market City, Aquino Blvd. Tarlac City

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Figure 2: View from outside the unit

 Figure 3: View from Outside the Market Cit

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The proposed business location for Browse and Brew is at The New building of The Market

City, Aquino Blvd. Tarlac City. The space allotted has 201.6 square meters that makes the coffee

shop more cozy and comfortable to the valued customer. It also includes storage space to

maintain the freshness of the products. The working space is also included which consists of

counter, cooking area, display cases, are for beverages, and a space for customers where they

can dine and/or wait for their takeaways.

The business area is within the vicinity of supermarket such as Shop wise, Robinsons

supermarket and FTanedo Public Market. There are also schools near in our location, like

Philippine Women University, Osias College, College of Holy Spirit, Tarlac National High School

(Main), Ecumenical Christian College and Tarlac State Unhiversity. As per transportation purposes,

It is accessible to everyone using jeepneys or private transportations.

Browse and Brews store will operate 9:00 am to 9:00 pm Mondays through Sundays. The

rental space according to The Market City Agency is 53, 424 monthly.
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Logo

The colors used are Black, Grey and White. The intensiveness of the three basic colors

and a mug on the top of the books forms a symbol acceptable enough to portray the concept of our

Coffee Shop with a mini library inside.

Name

Browse and Brew is based from the concept of our coffee shop which there is a mini library

inside. Customers can browse or read those books while enjoying their coffee or anything that they
have ordered.

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Vision

To be one of the most respected and admired coffee shop business in the industry.

Mission

To ensure that we give the customers satisfaction and to exceed the customers

expectations. We are committed to provide the most comfortable environment to our valued

customers to earn their trust and to contribute to good development and prosperity.

Our Values

Passionate. Browse and Brew makes sure that the products and services that we provide are

served with eagerness and passion. Customers deserve to receive only the best.

Unique. Apart from providing the best products and services, Browse and Brew makes sure

that its customer dining experience is different from other coffee shop businesses.

Excellence. Browse and Brew ensures to give extremely high quality of products and services

that will satisfy its valued customers.

Orderliness. All products and services in Browse and Brew are delivered to its customers

with diligence. The business makes sure that the customers experience quality.
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Products

The tables below features the costing of cakes that Browse and Brew sells. We outsource

cakes and we have a good communication with our supplier. The cake cost with its 50% mark-up

and contribution margin.

Cake Cost (whole cake) Cost per slice

Black Forest 410 41

At 50% Food Cost Contribution Margin Selling Price

Whole cake : 410 * 205.00 615.00

0.50
Per slice : 41 * 0.50 20.5 61.5 Table
1:
Costing of Black Forest and Its contribution margin

Cake Cost (whole cake) Cost per slice

Blueberry Cheesecake 450 45

At 50% Food Cost Contribution Margin Selling Price

Whole cake : 450 * 225.00 675.00

0.50
Per slice : 45 * 0.50 22.5 67.5

Table 2: Costing of Blueberry Cheesecake and Its contribution margin

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Cake Cost (whole cake) Cost per slice

Chocolate Mousse 440 44

At 50% Food Cost Contribution Margin Selling Price

Whole cake : 440 * 0.50 220.00 660.00

Per slice : 44 * 0.50 22.00 66.00

Table
3: Costing for Chocolate Mousse and Its contribution margin

Cake Cost (whole cake) Cost per slice

Pistachio cake 460 46

At 50% Food Cost Contribution Margin Selling Price

Whole cake : 440 * 0.50 230.00 690.00

Per slice : 46 * 0.50 23.00 69.00

Table 4: Costing for Pistachio Cake and Its contribution margin

Cake Cost (whole cake) Cost per slice
Red Velvet 540 54

At 50% Food Cost Selling Price Contribution Margin

Whole cake : 540 * 0.50 810.00 270.00
Per Slice : 54 * 0.50 81.00 27.00

Table 5: Costing for Red Velvet and Its contribution margin

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The tables below features the costing of Sylvanas. The costing for Chocolate and Butter

cream sylvanas. The food cost with 30% mark-up and its contribution margin.

Sylvanas Cost per Dozen Cost per piece

Chocolate sylvanas 312 26

At 20% Food Cost Contribution Margin Selling Price

Per Dozen : 312 * 0.20 62.4 374.4

Per piece : 26 * 0.20 5.2 31.2

Table 6: Costing of Chocolate Sylvanas and Its contribution margin

Sylvanas Cost per Dozen Cost per piece

Butter cream sylvanas 312 26

At 20% Food Cost Contribution Margin Selling Price

Per Dozen : 312 * 0.20 62.4 374.4

Per piece : 26 * 0.20 5.2 31.2

Table 7: Costing for Butter cream Sylvanas and Its contribution margin

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The tables below feature the costing of Squash delicacies that freshly made by Browse and Brew

and the food cost with 30% mark-up and its contribution margin.

Ingredients Quantity Net Price

Condensed Milk 1 (150ml) 10
Evaporated Milk 1 (185ml) 10
Corn Starch 1 tablespoon 3
Squash 1/2 cup 3
Brown Sugar 1 tablespoon 4
Vanilla 1/8 tablespoon 3
Lemon 1 6
Egg 3 15
Total 54

At 30% Food Cost Contribution Margin Selling Price

1 Box : 54 * 0.30 16.2 70.2
Per slice : 70.2 / 6 (slice) 2.7 11.7

Table 8: Costing for Squash Leche Flan and Its contribution margin

Ingredients Quantity Net Price

Flour 2 cups 5
Brown sugar 1/2 cups) 14
Baking powder 3 tbsp. 3
Butter 1 25
Vanilla extract 1 tbsp. 3
Squash 1 cup 8
Eggs 2 5
Total 79.00
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At 30% Food Cost Contribution Margin Selling Price

1 Box : 79 * 0.30 23.7 102.7

Per slice : 102.7 / 6 (pcs) 3.96 17.12

Table 9: Costing for Squash Cookies and Its contribution margin

Ingredients Quantity Net Price

Squash 1/2 kilo 10
Milk 1 (370 ml) 20
All purpose cream 1 (250 ml) 30
Sugar 1 (1 cup) 10
Vanilla extract 1 (1 table spoon) 3
Cheese 1 10
Total per gallon 83.00

At 30% Food Cost Contribution Margin Selling Price

1 Gallon : 83 * 0.30 24.9 107.9
Per serving : 107.9 / 5 (servings) 4.98 21.58
Table 10: Costing for Squash Ice Cream and Its contribution margin

Ingredients Quantity Net Price

Coconut milk 2 cups 10
Condensed milk 1/2 cup 6
Cornstarch cup 11
Sugar 2 cups 5
Sweet corn 1 10
Sugar cup 15
Cheese 1 10
Total 67

At 30% Food Cost Contribution Margin Selling Price

1 Box : 67 * 0.30 20.1 87.1
Per slice : 87.1 / 8 (slices) 2.5125 10.8875
Table 11: Costing for Squash Maja and Its contribution margin
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The tables below features the costing of doughnuts, the food cost with 20% mark-up and its

contribution margin.

Doughnut Cost per Dozen Cost per piece

Glazed chocolate cake 420 35

At 20% Food Cost Contribution Margin Selling Price

1 dozen : 420 * 0.20 84.00 504.00
Per piece : 35 * 0.20 7.00 42.00
Table 12: Costing for Glazed chocolate cake and Its contribution margin

Doughnut Cost per Dozen Cost per piece

Almond All Over 420 35

At 20% Food Cost Contribution Margin Selling Price

1 dozen : 420 * 0.20 84.00 504.00
Per piece : 35 * 0.20 7.00 42.00
Table 13: Costing for Almond All Over and Its contribution margin

Doughnut Cost per Dozen Cost per piece

Glazed Blueberry Cake 420 35

At 20% Food Cost Contribution Margin Selling Price

1 dozen : 420 * 0.20 84.00 504.00
Per piece : 35 * 0.20 7.00 42.00
Table 14: Costing for Glazed Vanilla Crme Cake and Its contribution margin

Doughnut Cost per Dozen Cost per piece

New York Cheese Cake 420 35

At 20% Food Cost Contribution Margin Selling Price

1 dozen : 420 * 0.20 84.00 504.00
Per piece : 35 * 0.20 7.00 42.00
Table 15: Costing for New York Cheese Cake and Its contribution margin
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Doughnut Cost per Dozen Cost per piece

Cookies and Cream 420 35

At 20% Food Cost Contribution Margin Selling Price

1 dozen : 420 * 0.20 84.00 504.00
Per piece : 35 * 0.20 7.00 42.00
Table 16: Costing for Cookies and Cream and Its contribution margin

Doughnut Cost per Dozen Cost per piece

Original Glazed 420 35

At 20% Food Cost Contribution Margin Selling Price

1 dozen : 420 * 0.20 84.00 504.00
Per piece : 35 * 0.20 7.00 42.00

Table 17: Costing for Original Glazed and Its contribution margin

Doughnut Cost per Dozen Cost per piece

Double Dark Chocolate 420 35
Table 18: Costing for Double Dark Chocolate and Its contribution margin
 At 20% Food Cost Contribution Margin Selling Price
1 dozen : 420 * 0.20 84.00 504.00
Per piece : 35 * 0.20 7.00 42.00

Doughnut Cost per Dozen Cost per piece

Reeses Peanut Butter 420 35

At 20% Food Cost Contribution Margin Selling Price

1 dozen : 420 * 0.20 84.00 504.00
Per piece : 35 * 0.20 7.00 42.00

Table 19: Costing for Reeses Peanut Butter and Its contribution margin
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The tables below features the costing of hot and iced coffee that Browse and Brew sells.

The coffee cost with 30% mark-up and its contribution margin.

Ingredients Quantity Net Price

coffee/espresso 6 tbs. 25.2
milk 17 ounces 20.45
chocolate syrup 1 tbs. 4.2
Water 8 ounces 7.24
Sugar 3 tbs. 7.65
vanilla extract 1/4 teaspoon 9.52
Total 68.74

At 30% Coffee Cost Contribution Margin Selling Price

68.74 * .30 20.62 90.03

Table 20: Costing for Latte and its Contribution Margin

 Ingredients Quantity Net Price
vanilla syrup 12 tbsp. 18.79
Water 8 ounces 7.24
granulated sugar 1 12 cups 6.17
vanilla extract 34 teaspoon 9.52
1
fresh espresso 2 cup 21.00
Milk 8 ounces 10.00
caramel sauce 3-4 tbs. 5.94
Total 73.66
 At 30% Coffee Cost Contribution Margin Selling Price

73.66 * .30 22.10 95.76

Table 21: Costing for Macchiato and its Contribution Margin

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Ingredients Quantity Net Price

Espresso 1/3 12.6
milk 1/3 steamed milk 20.45
Milk foam 1/3 milk foam 20.45
Water 8 ounce 7.24
Total 60.74

At 30% Coffee Cost Contribution Margin Selling Price

60.74 * .30 18.22 78.96
Table 22: Costing for Cappuccino and its Contribution Margin

Ingredients Quantity Net Price

Espresso 3 ounce 45.7
Water 8 ounce 7.24
Total 53.24

At 30% Coffee Cost Contribution Margin Selling Price

53.24 * .30 15.97 69.29
Table 23: Costing for Caf Americano and its contribution margin