ANNEX 1

FUZZY TIME SERIES FORECASTING

aka Yt baseline Yt/CMA Yt/St

Academic
t CMA(2) St, It St Deseasonalize Tt Forecast
Year Semester Population MA(2)
1 2013-2014 1st 5036 1.02 4937 5229 5334
2 2nd 4642 4839 4920 0.94 0.98 4737 5127 5024
3 2014-2015 1st 5359 5000.5 5061 1.06 1.02 5254 5025 5125
4 2nd 4885 5122 5114 0.96 0.98 4985 4922 4824
5 2015-2016 1st 5328 5106.5 5155 1.03 1.02 5224 4820 4917
6 2nd 5079 5203.5 5046 1.01 0.98 5183 4718 4624
7 2016-2017 1st 4698 4888.5 4747 0.99 1.02 4606 4616 4708
8 2nd 4512 4605 4478 1.01 0.98 4604 4514 4423
9 2017-2018 1st 4190 4351 4229 0.99 1.02 4108 4412 4500
10 2nd 4022 4106 4119 0.98 0.98 4104 4309 4223
11 2018-2019 1st 4242 4132 1.02 4159 4207 4291
12 2nd 0.98 4105 4023
13 2019-2020 1st 1.02 4003 4083
14 2nd 0.98 3901 3823
15 2020-2021 1st 1.02 3799 3874
16 2nd 0.98 3696 3622
17 2021-2022 1st 1.02 3594 3666
18 2nd 0.98 3492 3422
19 2022-2023 1st 1.02 3390 3458
20 2nd 0.98 3288 3222
 Regression Statistics
Regression Statistics
ANOVA
Multiple R 0.764387443
R Square 0.584288164 Significance
Adjusted R df SS MS F F
Square 0.53809796 Regression 1 1148498.285 1148498 12.64961 0.006151668
Standard Error 301.3190376 Residual 9 817138.4619 90793.16
Observations 11 Total 10 1965636.747

Standard Upper Upper

Coefficients Error t Stat P-value Lower 95% 95% Lower 95.0% 95.0%
Intercept 5331.220488 194.853919 27.36009 5.64E-10 4890.4303 5772.011 4890.4303 5772.011
- - -
t 102.1806905 28.72964298 -3.55663 0.006152 167.1716581 -37.1897 167.1716581 -37.1897

Time Series Plot of FSUU Student

Population
6000
5000
4000 Semester St

3000 1st 1.02

Population
2000 2nd 0.98
CMA(2)
1000
Forecast
0
2nd
2nd

2nd

2nd

2nd

2nd

2nd

2nd

2nd

2nd
1st

1st
1st

1st

1st

1st

1st

1st

1st

1st

2013- 2014- 2015- 2016- 2017- 2018- 2019- 2020- 2021- 2022-
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
 ANNEX 2
PRODUCTION CAPACITY RATE AND ACCOMODATION CAPACITY RATE
Production Capacity Rate per Year
1 2 3 4 5
Estimated
Actual Output
per year 43,240 42,634.6 42,037.8 41,449.2 40,868.9
Divided by:
Maximum no.
of Orders per
year 47,376 47,376 47,376 47,376 47,376
Production
Capacity Rate 91% 90% 89% 87% 86%

Accommodation Rate Capacity per Year

1 2 3 4 5
Average Order day 75 75 75 75 75

Multiply by: No. of Days 188 188 188 188 188

Total Orders per year 14100 14100 14100 14100 14100
Divided by: Estimated
244,801 234,166 221,948 209,825 197,702
Orders per year
Accommodation rate 6% 6% 6% 7% 7%

Maximum Number of Orders

Deep Fryer capacity per
Preparation time in minutes Times of cooking per Hour
cooking in grams
Normal Capacity 1,200 20 3
Per Hour 3,600 60
Per Day(7hours) 25,200
TOTAL no. of orders(100
grams per order) per day 252
Multiply by: Estimated no. of
Days 188
Maximum no. of orders per
year 47,376

Estimated Actual Output

Business No. of Total
Frequency
Frequency Customers orders YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
1-2 times 94 2 188
3-4 times 21 4 84
115 272
Average Order
per customer
(Total order/no.of
customers 2
Daily Demand 115 113 112 110 109
Annual Actual
Output 43,240 42635 42038 41449 40869
 ANNEX 3
COMPONENTS OF SATRT-UP COST
Permit & Licenses

A. City License Fees

Mayor's Permit 200.00
Sanitary Permit 25.00
Sanitary Inspection Fee 50.00
Health Certificate Fee 150.00
Garbage Fee 75.00
Certificate Fee 50.00
Business Sticker 20.00
Business Permit Registration Plate 330.00
SUBTOTAL 900.00
B. Tax on Business
Refreshment 50.00
City Architect's Fees 1,822.00
SUBTOTAL 1,872.00
C. Other Fees
Barangay Clearance 230.00
BIR- Annual Registration 500.00
SUBTOTAL 730.00
TOTAL PERMIT AND LICENSES 3,502.00

Electricity Expense

kW Usage Daily Rate

Wattage Value kW (hours/day) Qty Usage (kWh) Days Monthly 3Months

0.00

Deep Fryer 1,500 1,000 1.50 7.00 1.00 10.50 8.3563 24.00 2,105.79

2,105.79 6,317.37
TOTAL UTILITIES
EXPENSE
Wages Expense (3 months)
Gross
Number or employees Month Business days Gross Pay/day
Pay/Month
January 23 ₱320.00 ₱7,360.00
February 22 ₱320.00 ₱7,040.00
March 19 ₱320.00 ₱6,080.00
TOTAL ₱20,480.00
2
TOTAL ₱40,960.00

Rent Expense (3 months)

Monthly Rent Number of months TOTAL
8,064.00 3 ₱24,192.00

Food Inventory
Servings
Particulars Qty Unit Cost/unit Total Cost
per week
The Original 120
Ingridients
Fries 12000 g 12 kg 185 1,110.00
Oil 4500 ml 5 L 50 250.00
Cheese 1240 g 7 pack 30 210.00
Sour Cream 680 g 4 pack 30 120.00
BBQ 480 g 3 pack 30 90.00
Nestea Blue Lemonade 456.25g 2 pack 195 390.00
Nestea Lemon Iced Tea 293.75g 2 pack 195 390.00
Water 30000 ml 2 gallon 20 40.00
Sticker Paper 26 pcs 3 pack 45 135.00
Ice 126 g 1 kg 10 10.00
12 oz Cup 120 pcs 3 pack 60 180.00
3 oz Cup 120 pcs 3 pack 75 225.00
Straw 120 pcs 2 pack 20 40.00
Sip Fries with Nuggets 96 -
Ingridients -
Fries 9600 g 10 kg 185 925.00
Nuggets 192 pcs 14 pack 44 616.00
Oil 4800 ml 5 L 50 250.00
 Cheese 1000 g 5 pack 30 150.00
Sour Cream 540 g 3 pack 30 90.00
BBQ 380 g 2 pack 30 60.00
Nestea Blue Lemonade 368.75 g 1 pack 195 195.00
Nestea Lemon Iced Tea 231.25 g pack 195 -
Water 24000 ml 2 gallon 20 40.00
Sticker Paper 21 pcs 2 pack 45 90.00
Ice 100.8 g kg 10 -
12 oz Cup 96 pcs 3 pack 60 180.00
3 oz Cup 96 pcs 2 pack 75 150.00
Straw 96 pcs 1 pack 20 20.00
Sip Fries with Hotdog 90 -

Ingredients -
Fries 9000 g 10 kg 185 925.00
Hotdog 90 pcs 3 pack 160 480.00
Oil 4500 ml 4 L 50 200.00
Cheese 940 g 4 pack 30 120.00
Sour Cream 500 g 2 pack 30 60.00
BBQ 360 g 2 pack 30 60.00
Nestea Blue Lemonade 343.75 g 1 pack 195 195.00
Nestea Lemon Iced Tea 218.75 g 1 pack 195 195.00
Water 22500 ml gallon 20 -
Sticker Paper 20 pcs 2 pack 45
Ice 91.8 g kg 10 -
12 oz Cup 90 pcs 2 pack 60 120.00
3 oz Cup 90 pcs 2 pack 75 150.00
Straw 90 pcs 1 pack 20 20.00
Sip Fries with Fried Siomai 102 -
Ingredients -
Fries 10200 g 10 kg 185 925.00
Siomai 204 pcs 4 pack 175 700.00
Oil 5100 ml 5 L 50 250.00
Cheese 1060 g 6 pack 30 180.00
Sticker Paper 22 pcs 2 pack 45 90.00
Sour Cream 580 g 3 pack 30 90.00
BBQ 400 g 2 pack 30 60.00
Nestea Blue Lemonade 387.5 g 1 pack 195 195.00
Nestea Lemon Iced Tea 250 g pack 195 -
 Water 25500 ml 2 gallon 20 40.00
Ice 107.1 g kg 10 -
12 oz Cup 102 pcs 3 pack 60 180.00
3 oz Cup 102 pcs 2 pack 75 150.00
Straw 102 pcs 1 pack 20 20.00

SUMMARY
Quantity to purchase Total Cost
Ingredients
Per week Per month Per week Per month
Fries 42 kg 168 kg 3,885.00 15,540.00
Nuggets 14 pack 56 pack 616.00 2,464.00
Hotdog 3 pack 12 pack 480.00 1,920.00
Siomai 4 pack 16 pack 700.00 2,800.00
Oil 19 L 76 L 950.00 3,800.00
Cheese 22 pack 88 pack 660.00 2,640.00
Sour Cream 12 pack 48 pack 360.00 1,440.00
BBQ 9 pack 36 pack 270.00 1,080.00
Nestea Blue
Lemonade 5 pack 20 pack 975.00 3,900.00
Nestea Lemon
Iced Tea 3 pack 12 pack 585.00 2,340.00
gallo
gallon
Water 6 n 24 120.00 480.00
Sticker Paper 9 pack 36 pack 90.00 360.00
Ice 1 kg 4 kg 10.00 40.00
12 oz Cup 11 pack 44 pack 660.00 2,640.00
3 oz Cup 9 pack 36 pack 675.00 2,700.00
Straw 5 pack 20 pack 100.00 400.00
TOTAL 11,136.00 44,544.00
3 MONTHS ₱133,632.00
Supplies Expense

Particulars Price Qty. Total Cost

Oil Thermometer ₱999.00 1 ₱999.00
Pan with Strainer ₱254.95 4 ₱1,019.80
Tong ₱35.00 4 ₱140.00
Scissors ₱49.00 2 ₱98.00
Flavor Dispenser ₱19.75 3 ₱59.25
Fries Shaker ₱89.00 3 ₱267.00
Beer Tower ₱1,079.00 2 ₱2,158.00
Weighing Scale ₱519.75 1 ₱519.75
Plastic Chair ₱205.00 2 ₱410.00
Record Book ₱74.75 1 ₱74.75
Plastic Dustpan and Broom Set ₱540.00 1 ₱540.00
Kitchen Cloth ₱99.00 2 ₱198.00
Cooler Box ₱515.00 1 ₱515.00
Trash Bin ₱75.00 3 ₱225.00
Trash Bag ₱82.75 1 ₱82.75
Fire Extinguisher ₱369.19 1 ₱369.19
Calculator ₱200.00 1 ₱200.00
Ballpen ₱6.00 9 ₱54.00
Cash Box ₱1,000.00 1 ₱1,000.00
Hairnet ₱10.00 6 ₱60.00
Plastic Gloves ₱40.95 1 ₱40.95
Polo Shirt Uniform ₱250.00 2 ₱500.00
Apron with Logo ₱150.00 1 ₱150.00

Total Cost of Other Supplies ₱9,680.44

Capital Asset Acquisition

Paritculars Unit Cost Qty. Total Cost
Food Cart ₱7,500.00 1 ₱7,500.00
Electric Double Deep Fryer 8,800.00 1 ₱8,800.00

Total Cost of Equipment ₱16,300.00

 ANNEX 4
NOTES TO FINANCIAL STATEMENTS
Notes to Statement of Financial Performance
(1)
Projected Sales and Cost of Sales
First Year
Number of
Cost/per Price
Products Offered Products Cost of Sales Sales
Product s
Sold
The Original ₱ 33.18 42.00 7,610 ₱ 252,474.53 319,600.00

Sip 'N
Sip Fries with ₱ 40.42 6,042 ₱ 244,234.58 308,142.00
Nuggets 51.00
Fries
Sip Fries with ₱ 38.55 51.00 5,596 ₱ 215,716.73 285,396.00
Hotdog
Sip Fries with ₱39.22 51.00 6,490 ₱ 254,559.22 331,014.29
Fried Siomai

Total-
₱ 966,985.07 ₱ 1,244,152.29
First Year
Projected Sales and Cost of Sales
Second Year
Number of
Cost/per Price
Products Offered Products Cost of Sales Sales
Product s
Sold
The Original ₱ 33.18 42.00 7,502 ₱ 248,907.03 315,084.00

Sip 'N
Sip Fries with ₱ 40.42 51.00 5,958 ₱ 240,849.46 303,871.11
Fries Nuggets
Sip Fries with ₱ 38.55 51.00 5,516 ₱ 212,632.86 281,316.00
Hotdog
Sip Fries with ₱ 39.22 51.00 6,400 ₱ 250,995.39 326,380.09
Fried Siomai

Total-
Second ₱ 953,384.74 ₱ 1,226,651.20
Year
Projected Sales and Cost of Sales
Third Year
Number of
Cost/per Price
Products Offered Products Cost of Sales Sales
Product s
Sold
The Original ₱ 33.18 42.00 7,398 ₱ 245,454.73 310,713.84
Sip 'N
Fries Sip Fries with
₱ 40.42 51.00 5,874 ₱ 237,443.55 299,574.00
Nuggets
Sip Fries with ₱ 38.55 51.00 5,440 ₱ 209,703.19 277,440.00
Hotdog
 Sip Fries with ₱ 39.22 51.00 6,310 ₱ 247,481.46 321,810.76
Fried Siomai

Total-
Third ₱ 940,082.92 ₱ 1,209,538.61
Year
Projected Sales and Cost of Sales
Fourth Year
Number of
Cost/per Price
Products Offered Products Cost of Sales Sales
Product s
Sold
The Original ₱ 33.18 42.00 7,294 ₱ 242,018.37 306,363.85

Sip 'N
Sip Fries with ₱ 40.42 51.00 5,792 ₱ 234,128.88 295,392.00
Fries Nuggets
Sip Fries with ₱ 38.55 51.00 5,364 ₱ 206,754.73 273,539.15
Hotdog
Sip Fries with ₱ 39.22 51.00 6,222 ₱ 244,016.72 317,305.41
Fried Siomai

Total-
Fourth ₱ 926,918.69 ₱ 1,192,600.41
Year
Projected Sales and Cost of Sales
Fifth Year
Number of
Cost/per Price
Products Offered Products Cost of Sales Sales
Product s
Sold
The Original ₱ 33.18 42.00 7,192 ₱ 238,630.11 302,074.75
Sip Fries with
Sip 'N ₱ 40.42 51.00 5,712 ₱ 230,895.06 291,312.00
Fries Nuggets
Sip Fries with ₱ 38.55 51.00 5,288 ₱ 203,860.16 269,709.60
Hotdog
Sip Fries with ₱ 39.22 51.00 6,134 ₱ 240,578.07 312,834.00
Fried Siomai

Total-
₱ 913,963.40 ₱ 1,175,930.36
Fifth Year
 (2)
OPERATING
Year 1 Year 2 Year 3 Year 4 Year 5
EXPENSES
Variable Selling and
Administrative
Expenses
Utilities Expense 21,057.88 21,057.88 21,057.88 21,057.88 21,057.88
Outright Expense 9,680.44 4,419.61 2,704.61 2,704.61 3,419.61

TOTAL 30,738.32 25,477.49 23,762.49 23,762.49 24,477.49

Fixed Selling and

Administrative
Expenses
Salaries Expense 55,435.00 55,435.00 55,435.00 55,435.00 55,435.00
Depreciation of Selling
1,350.00 1,350.00 1,350.00 1,350.00 1,350.00
Equipment
Permits and Licenses 3,502.00 1,630.00 1,630.00 1,630.00 1,630.00
Rent Expense 80,640.00 80,640.00 80,640.00 80,640.00 80,640.00
Repairs and
1,500.00
Maintenance Expense

TOTAL 142,427.00 139,055.00 139,055.00 139,055.00 139,055.00

TOTAL VARIABLE
AND FIXED 173,165.32 164,532.49 162,817.49 162,817.49 163,532.49
SELLING EXPENSES

Utilities Expense
Watta kW k Usage Qt Daily Rate Day Mont
ge Value W (hours/day) y Usage (kWh) s hly Yearly

0.00
Deep 1.5 1.0 24. 2,105. 21,057.
Fryer 1,500 1,000 0 7.00 0 10.50 8.3563 00 79 88
2,105. 21,057.
79 88

21,057.88
Outright Expense (Supplies)

Particulars Price Qty Year 1 Year 2 Year 3 Year 4 Year 5

Oil Thermometer ₱999.00 1 ₱999.00

Pan with Strainer ₱254.95 4 ₱1,019.80
Tong ₱35.00 4 ₱140.00
Scissors ₱49.00 2 ₱98.00
Flavor Dispenser ₱19.75 3 ₱59.25
Fries Shaker ₱89.00 3 ₱267.00
Beer Tower ₱1,079.00 2 ₱2,158.00
Weighing Scale ₱519.75 1 ₱519.75
Plastic Chair ₱205.00 2 ₱410.00 410 410 410 410
Record Book ₱74.75 1 ₱74.75 ₱74.75 ₱74.75 ₱74.75 ₱74.75
Plastic Dustpan
and Broom Set ₱540.00 1 ₱540.00 540 540 540 540
Kitchen Cloth ₱99.00 2 ₱198.00 198 198 198 198
Cooler Box ₱515.00 1 ₱515.00 515 515
Trash Bin ₱75.00 3 ₱225.00 225 225 225 225
Trash Bag ₱82.75 1 ₱82.75 ₱82.75 ₱82.75 ₱82.75 ₱82.75
Fire Extinguisher ₱369.19 1 ₱369.19 369.16 369.16 369.16 369.16
Calculator ₱200.00 1 ₱200.00 200 200
Ballpen ₱6.00 9 ₱54.00 54 54 54 54
Cash Box ₱1,000.00 1 ₱1,000.00 1000
Hairnet ₱10.00 6 ₱60.00 60 60 60 60
Plastic Gloves ₱40.95 1 ₱40.95 40.95 40.95 40.95 40.95
Polo Shirt
Uniform ₱250.00 2 ₱500.00 500 500 500 500
Apron with Logo ₱150.00 1 ₱150.00 150 150 150 150

SUPPLIES
EXPENSE ₱9,680.44 4419.61 2704.61 2704.61 3419.61
Salaries Expense
Deductions
Business Gross Gross Net
Employees Month SSS PhilHealth Pag-ibig Total
days Pay/day Pay/Month Pay/Month
June 21 ₱320.00 ₱6,720.00 ₱272.50 ₱100.00 ₱100.00 ₱472.50 ₱6,247.50
July 24 ₱320.00 ₱7,680.00 ₱272.50 ₱100.00 ₱100.00 ₱472.50 ₱7,207.50
August 20 ₱320.00 ₱6,400.00 ₱272.50 ₱100.00 ₱100.00 ₱472.50 ₱5,927.50
September 22 ₱320.00 ₱7,040.00 ₱272.50 ₱100.00 ₱100.00 ₱472.50 ₱6,567.50
October 6 ₱320.00 ₱1,920.00 ₱272.50 ₱100.00 ₱100.00 ₱472.50 ₱1,447.50
November 19 ₱320.00 ₱6,080.00 ₱272.50 ₱100.00 ₱100.00 ₱472.50 ₱5,607.50
December 12 ₱320.00 ₱3,840.00 ₱272.50 ₱100.00 ₱100.00 ₱472.50 ₱3,367.50
January 23 ₱320.00 ₱7,360.00 ₱272.50 ₱100.00 ₱100.00 ₱472.50 ₱6,887.50

February 22 ₱320.00 ₱7,040.00 ₱272.50 ₱100.00 ₱100.00 ₱472.50 ₱6,567.50

March 19 ₱320.00 ₱6,080.00 ₱272.50 ₱100.00 ₱100.00 ₱472.50 ₱5,607.50
TOTAL ₱60,160.00 ₱2,725.00 ₱1,000.00 ₱1,000.00 ₱4,725.00 ₱55,435.00
Cook Direct Labor ₱60,160.00 ₱2,725.00 ₱1,000.00 ₱1,000.00 ₱4,725.00 ₱55,435.00
Cashier S&A Expense ₱60,160.00 ₱2,725.00 ₱1,000.00 ₱1,000.00 ₱4,725.00 ₱55,435.00

Depreciation of Selling Equipment

Useful
Original Residua Depreciabl Depreciatio
EQUIPMENT Life(year
Cost l Value e Amount n Expense
s)
Depreciation of Selling
Equipment
Food Cart 7,500.00 750.00 5.00 6,750.00 1,350.00

Total Depreciation of
Selling Equipment 7,500.00 1,350.00

Depreciation of
Production
Equipment
Deep Fryer 8,800.00 880.00 5.00 7,920.00 1,584.00

Total Depreciation of
Production
Equipment 8,800.00 1,584.00

TOTAL
EQUIPMENT 16,300.00 1,630.00 5.00 14,670.00 2,934.00
Permits and Licenses

Year 1 Year 2-5

A. City License Fees
Mayor's Permit 200.00 200.00
Sanitary Permit 25.00 25.00
Sanitary Inspection Fee 50.00 50.00
Health Certificate Fee 150.00 150.00
Garbage Fee 75.00 75.00
Certificate Fee 50.00 50.00
Business Sticker 20.00 20.00
Business Permit Registration Plate 330.00 330.00
SUBTOTAL 900.00 900.00
B. Tax on Business
Refreshment 50.00
City Architect's Fees 1,822.00
SUBTOTAL 1,872.00
C. Other Fees
Barangay Clearance 230.00 230.00
BIR- Annual Registration 500.00 500.00
SUBTOTAL 730.00 730.00
TOTAL PERMIT AND LICENSES 3,502.00 1,630.00

Rent Expense and Repairs and Maintenance Expense (yearly)

Rent Expense Operating Months Cost TOTAL

10 8,064.00 80,640.00

Repairs and Maintenance 10 150.00 1,500.00

Notes to Statement of Financial Position
(3)
Food Inventory
CHEDULE OF COST OF SALES
Year 1 Year 2 Year 3 Year 4 Year 5
Beginning
Inventory ₱0.00 ₱7,254.00 ₱5,731.86 ₱4,340.97 ₱70,164.66
Cost of Goods
Manufactured ₱974,239.07 ₱951,862.60 ₱938,692.04 ₱992,742.37 ₱908,898.23
Goods Available
for Sale ₱974,239.07 ₱959,116.60 ₱944,423.90 ₱997,083.35 ₱979,062.89
Ending Inventory ₱7,254.00 ₱5,731.86 ₱4,340.97 ₱70,164.66 ₱65,099.49
Cost of Sales ₱966,985.07 ₱953,384.74 ₱940,082.92 ₱926,918.69 ₱913,963.40

(4)
Equipment
Useful
Original Residua Depreciabl Depreciatio
EQUIPMENT Life(year
Cost l Value e Amount n Expense
s)
Depreciation of Selling
Equipment
Food Cart 7,500.00 750.00 5.00 6,750.00 1,350.00

Total Depreciation of
Selling Equipment 7,500.00 1,350.00

Depreciation of
Production
Equipment
Deep Fryer 8,800.00 880.00 5.00 7,920.00 1,584.00

Total Depreciation of
Production
Equipment 8,800.00 1,584.00

TOTAL
EQUIPMENT 16,300.00 1,630.00 5.00 14,670.00 2,934.00
 (5)
Percentage Tax Payable

YEAR 1 Year 2 Year 3 Year 4 Year 5

Percentage Tax Payable 37,324.57 36,799.54 36,286.16 35,778.01 35,277.91
Paid Tax 27993.43 27599.65 27214.62 26833.51 26458.43
Remaining Tax Payable 9,331.14 9,199.88 9,071.54 8,944.50 8,819.48

(6)
Employee Benefit

EMPLOYER'S SHARE For Cashier For Cook TOTAL

PHILHEALTH ₱272.50 272.5
SSS ₱100.00 100
PAG-IBIG ₱100.00 100
Total ₱472.50 ₱472.50
Multiplied by: No. of employees 1 1
Total ₱472.50 ₱472.50 ₱945.00