Tab 1
Product
Figure 1. Product
Birria Chicken is a delicious and flavorful dish made with tender chicken slow-cooked in
a rich blend of traditional Mexican spices and savory broth. It is served with rice, fresh
vegetables, and a flavorful dipping sauce, creating a satisfying and unique meal for
customers. Our product offers a modern twist on a well-loved recipe by combining
authentic taste with high-quality ingredients at an affordable price. It is carefully packed
in an eco-friendly and durable food container to ensure freshness, convenience, and
customer satisfaction.
Brand Logo
Figure 2. Spurdians Brand Logo
The Birria Chicken logo features a cheerful chicken wearing a chef's hat, representing the
business's main product and commitment to serving freshly prepared meals. The warm
colors of red, orange, and yellow symbolize passion, flavor, and quality, while the playful
design makes the brand attractive and easy to remember. The logo reflects the business's
goal of providing delicious, affordable, and satisfying meals for customers of all ages.
The deeper meaning of the logo is to represent dedication, excellent food quality, and
friendly service. It reflects the business's commitment to creating flavorful Birria Chicken
dishes that bring people together while building a trusted and recognizable brand in the
community.
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Brand Colors
Figure 3. Spurdians Brand Color
The Dip & Drip logo primarily uses red, white, yellow, and black, each representing the
identity of the Birria Chicken brand. Red symbolizes passion, flavor, and the rich, savory
taste of birria. White reflects cleanliness, freshness, and quality food preparation. Yellow
represents warmth, happiness, and the delicious golden-brown chicken served to
customers. Black adds strength, elegance, and confidence, making the brand memorable
and visually appealing. Together, these colors create a bold and inviting image that
reflects the brand's commitment to serving flavorful and high-quality birria chicken
meals.
Typhography
Figure 4. Spurdians Typography
The typography used in the Dip & Drip logo features bold, playful, and eye-
catching lettering that reflects the brand's energetic personality. The thick font makes the
logo easy to recognize and memorable, while its modern style appeals to students and
young customers. Combined with the chicken mascot, the typography strengthens the
brand identity and communicates a fun and delicious dining experience.
Tagline
“ SAVOR•FAVOR”
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Packaging
The product will be packed in a recyclable and eco-friendly paper box, indicating
a delicious, high-quality spuds in a responsible package.
Figure 5. Spurdians Packaging
Place
We plan to introduce and sell our Birria Chicken primarily to students, faculty,
and staff at Mabini Colleges. Our products will be available through classroom visits,
campus booths, and other high-traffic areas where our target customers gather. This
strategy allows us to reach customers directly, build brand awareness, and provide
convenient access to freshly prepared birria chicken meals
Pricing
The Birria Chicken business will use three pricing strategies. First, cost-plus
pricing will ensure that all production costs are covered while maintaining reasonable
profit margins. Second, psychological pricing will make our meals appear more
affordable by setting attractive prices. Lastly, bundle pricingwill encourage customers to
purchase meal combinations, such as Birria Chicken with rice and a drink, providing
greater value while increasing overall sales.
Promotional
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Dip & Drip Birria Chicken will promote its products through social media
platforms such as Facebook, Instagram, and TikTok. We will post high-quality photos,
short cooking videos, customer reviews, and promotional offers to attract students and
food lovers. Interactive content, giveaways, and limited-time discounts will help increase
customer engagement and encourage repeat purchases. We also plan to collaborate with
campus organizations and student influencers to expand our reach and strengthen our
presence within the Mabini Colleges community.
SWOT Analysis
This analysis can help the business maximize opportunities and minimize risks.
This analysis evaluates the company's critical internal strengths and weaknesses as well
as external opportunities and threats.
CHAPTER 3
TECHNICAL STUDY
I. PRODUCT OVERVIEW
Product Description
Birria originated in colonial Jalisco during the 16th century after the Spanish introduced
goats to western Mexico. Goats multiplied rapidly and became an abundant source of
meat, though their tough, strongly flavored flesh was not especially prized. Indigenous
cooks adapted traditional slow-cooking methods, marinating the meat with dried chiles,
garlic, vinegar, and spices before cooking it for hours until tender. The result was birria—
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a rich stew served with its flavorful broth. The word birria in Spanish can mean
something shabby or of little value, leading many historians to believe the dish's name
reflects how humble or undesirable the original ingredients were, though the exact origin
of the name remains uncertain. Over time, birria spread throughout Mexico, with beef
versions becoming especially popular in northern Mexico. In the late 2010s, Mexican-
American vendors in Los Angeles popularized quesabirria—crispy cheese-filled tacos
dipped in consommé—which became a global sensation through social media.
Manufacturing Process
We prepare our birria through a carefully controlled process to ensure consistent
quality and authentic flavor. We begin by selecting premium cuts of meat and fresh
ingredients, then marinate them with a blend of dried chiles, garlic, spices, and herbs. We
slow-cook the meat for hours until it becomes tender and develops a rich, flavorful
consommé. After cooking, we inspect every batch to ensure it meets our quality standards
before portioning, packaging, and preparing it for distribution. We are committed to
delivering authentic, delicious birria with exceptional taste and consistent quality in every
serving.
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Figure 6. Manufacturing Process
Production Schedule
As the business envisions becoming an impeccable provider and producing an
exceptional product with utmost convenience, the following chart shows how business
owners align their schedules appropriately.
Days/ Time Persons involved Activities
SUNDAY Audrey A. Dapula Buy raw materials and list
1:00 p.m - 4:00 p.m Rizha Mae D. De Leon reservations and early pre-
Janella Charize A. Obre orders for Birria Chicken.
Prince Daniel E.
Villagarcia
MONDAY Audrey A. Dapula Cook and package the
7:00 a.m - 11:00 p.m Rizha Mae D. De Leon products for selling and for
Janella Charize A. Obre those with reservations or
Prince Daniel E. pre-orders.
Villagarcia
MONDAY Audrey A. Dapula Distribution of the pre-
1:00 a.m - 4:00 a.m Rizha Mae D. De Leon orders and reservations.
Janella Charize A. Obre
Prince Daniel E.
Villagarcia
TUESDAY Audrey A. Dapula Cook and package the
11:30 a.m - 5:00 p.m Rizha Mae D. De Leon products for selling and for
Janella Charize A. Obre those with reservations or
Prince Daniel E. pre-orders.
Villagarcia
TUESDAY Audrey A. Dapula Distribution of the pre-
11:30 a.m - 5:00 p.m Rizha Mae D. De Leon orders and reservations.
Janella Charize A. Obre
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Prince Daniel E.
Villagarcia
WEDNESDAY Audrey A. Dapula Buy raw materials to be
1:00 p.m - 4:00 p.m Rizha Mae D. De Leon purchased and list
Janella Charize A. Obre reservations and early pre-
Prince Daniel E. orders for Birria.”
Villagarcia
THURSDAY Audrey A. Dapula Cook and package the
7:30 a.m - 2:00 p.m Rizha Mae D. De Leon products for selling and for
Janella Charize A. Obre those with reservations or
Prince Daniel E. pre-orders.
Villagarcia
THURSDAY Audrey A. Dapula Distribution of the pre-
2:00 p.m - 4:00 p.m Rizha Mae D. De Leon orders and reservations.
Janella Charize A. Obre
Prince Daniel E.
Villagarcia
FRIDAYS Audrey A. Dapula Cook and package the
8:00 a.m - 2:00 p.m Rizha Mae D. De Leon products for selling and for
Janella Charize A. Obre those with reservations or
Prince Daniel E. pre-orders.
Villagarcia
FRIDAYS Audrey A. Dapula Distribution of pre-orders
8:00 a.m - 2:00 p.m Rizha Mae D. De Leon and reservation
Janella Charize A. Obre
Prince Daniel E.
Villagarcia
WASTE DISPOSAL
Beyond preparing quality food, we are also committed to proper waste management
practices to minimize our environmental impact. Used cooking oil is allowed to cool
before being transferred into sealed plastic bottles for safe storage or disposal. If the oil is
still in good condition, it may be reused for personal cooking. Leftover liquid waste, such
as consommé, is collected in a dedicated sealed bucket and disposed of through
appropriate drainage systems or designated graywater disposal sites.
Solid waste is carefully segregated using a two-bag system. Biodegradable waste,
including leftover chicken, damaged lumpia wrappers, and burnt cheese, is separated
from non-biodegradable materials such as plastic packaging, napkins, and gloves.
Properly sealing and disposing of these waste materials helps maintain cleanliness and
prevents pests from accessing the garbage.
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At the end of each operation, a quick cleanup procedure is carried out to ensure safety
and efficiency. Heat sources are turned off, unused ingredients are packed in coolers for
storage, and cooled cooking oil and liquid waste are secured in their designated
containers. Cooking equipment is scraped and wiped clean before being packed for
transport, helping maintain hygiene while reducing mess and simplifying the final
washing process.
Plant Layout
Below is a simple and minimalist layout that emphasizes functionality and
efficiency in space that fits into a business way. This floor plan layout will be a location
filled with fun creation and it is where good memories of the product making will take
place.
Figure 7
Floor Plan
[Link]
Production Capacity
The following table represents the monthly production capacity for
Cupkin’Chicks under normal working conditions.
Table 9
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Production Capacity
Product Daily Weekly Monthly Percentage
Birria Chicken 25 100 400 100%
TOTAL 25 100 400 100%
Cost
Raw Materials
Below is the computation of the raw materials to be used in per production
capacity
Table 10
Raw Materials for Spuds
Item Quantity Unit Unit Cost Total Cost Monthly
(Weekly)
Chicken 1 kg Kilograms 220.00 56.00 896.00
Thighs
Quick Melt 1 pack Pack 115.00 126.00 1,008.00
Cheese
Knorr 1pc Pieces 15.00 198.00 3,168.00
Chicken cube
Lumpia 1 pack Pack 60.00 120.00 1,920.00
Wrapper
Cinnamon ½ Kilograms 5.00 192.00 3,072.00
Powder
Garlic 6 cloves Pieces 15.00 45.00 180.00
Onion 1pc Pieces 20.00 45.00 180.00
Vinegar 2 tbsp Table Spoon 5.00 20.50 41.00
Cooking oil 500ml Milliliter 30.00 5.00 20.00
Black Pepper 1 tbsp Table Spoon 5.00 807.50 10,485.00
Cumin 1 pack Pack 10.00
Powder
Dried Red 10 pcs Piece 30.00
Chillies
Product Equipment
Below is the computation of the production equipment to be used for the
creation of the product to be sold by the owners.
Table 11
Costing of Production Equipment for Spurdians
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Item Quantity Unit Unit Total Estimated Monthly Annual
Cost Cost Useful Life Depreciation Depreciation
Pan 1 Pc. 3,000 3,000 5 years 50.00 600.00
Gas 1 Pc. 500 500 5 years 8.33 100.00
Tota 58.33 700.00
l
Production Tools
Below is the computation of production tools to be used for the production
process in order to create the product that will be sold to customers.
Item Quantity Unit Unit Tota Estimated Monthly Annual
Cost l Useful Life Depreciatio Depreciation
Cost n
Tong 1 Pc. 35.00 35.0 3 years 0.97 11.67
0
Kitch 1 Pc. 30.00 30.0 3 years 0.83 10.00
en 0
Knife
Total 65.0 1.80 21.67
0
Direct Labor
Below shows the number of direct laborers that work in the production of
products and their monthly annual salary.
Table 13
Direct Labor
No. of Direct Labor Monthly Annual
2 1,500.00 18,000.00
Total 3,000.00 36,000.00
Furniture and Fixtures
Below shows the computations for furniture and fixtures to be used in the
Spurdians business
Table 14
Furniture and Fixtures
Item Quantity Unit Unit Cost Annual Cost
10
Folding Table 1 Pc. 1000.00 1000.00
Total 1000.00
Packaging and Utensils Materials
Below shows the packaging materials to be used per production capacity.
Table 15
Packaging Materials
Item Quantity Unit Unit Cost Monthly Cost
Bento Box 1 Pack 215.00 860.00
Spork 1 Pack 60.00 240.00
Sauce Cup 1 Pack 150.00 150.00
Total 1,250.00
Indirect Labor
Below shows the number of indirect laborers that work in the store and their
monthly and annual salary.
Table 16
Indirect Labor
No. of Indirect Direct Labor Monthly Annual
2 1,500.00 18,000.00
Total 3,000.00 36,000.00
Sanitation Materials
Below are the sanitation materials that will be used in store operations.
Table 17
Sanitation Materials
Item Quantity Unit Unit Cost Monthly Cost
Dishwashing 1 Pack 35.00 35.00
Liquid
Sponge 1 Pc. 10.00 10.00
Total 45.00
Permit
Business permits are renewed annually.
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Table 18
Permit
Particulars Amount
Barangay Business Clearance 400.00
Zoning Location Clearance 250.00
Annual Inspection Clearance 200.00
Fire Safety Inspection 100.00
Sanitary Permit to Operate 100.00
BFAD Permit 170.00
DTI Business Registration 500.00
Mayor’s Permit 150.00
BIR Registration Fee 500.00
Total 2,370.00
Maintenance
All equipment to be used are maintained monthly for any defects or
malfunctions.
Table 19
Maintenance
Maintenace Monthly Annual
All Equipment 500.00 6,000.00
Total 500.00 6,000.00
Space Rental
Below shows the computation for monthly and annual space rental for the store.
Table 20
Space Rental
Rental Monthly Annual
Space Rental 1,200.00 14,400.00
TOTAL 1,200.00 14,400.00
Utilities
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Below shows the computation for the utilities that will be used during production
and store operations
Table 21
Utilities
Utilities Monthly Annual
Electricity 400.00 4,800.00
Water 200.00 2,400.00
TOTAL 600.00 6,200.00
Spurdians
Table 22
Costing Computation for Spurdians
Particulars Amount
Fixed Cost
Depreciation (Production Tools) 1.80
Depreciation (Production Equipment) 58.33
Utilities (Electricity and Water) 600.00
Direct Labor 2,400.00
Maintenance 500.00
Rent 600.00
Variable Cost
Raw Materials 10,485.00
Packaging Materials 1,166.00
Total 16,411.13
Table 23
Unit Cost
Unit Cost = Total Production Cost / Production Capacity
=16,411.13/ 400
Unit Cost = ₱41.03
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Table 24
Selling Price
Selling Price = Unit Cost + Mark Up
=41.03+20%(41.03)
=41.03+8.21
= 49.24
Selling Price = ₱49.00
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preliminary pages
MABINI COLLEGES INC.
High School Department
Daet, Camarines Norte
Dip & Drip
A Business Plan Submitted to
The Faculty of the Mabini Colleges
Senior Highschool Department
In Partial Fulfilment of the
Requirements for the subject
ENTREPREURSHIP
1. Dapula, Audrey A.
2. De Leon, Rizha Mae D.
3. Obre, Janella Charize A.
4. Villagarcia, Prince Daniel E.
12 - ASSH
ACKNOWLEDGEMENT
Above all, we offer our deepest thanks to the Almighty God for His
constant guidance, wisdom, and protection throughout the completion of this
entrepreneurial research project. His presence gave us the strength, patience,
and determination to overcome the challenges we faced along the way.
We sincerely express our gratitude to Mr. Harold Abasolo, our Business
Plan adviser, for his continuous support, guidance, and encouragement. His
valuable insights, expertise, and constructive feedback played a vital role in
improving the quality of our research. His dedication and willingness to assist us
inspired us to remain focused and committed to completing this study
successfully.
We are also deeply thankful to our parents for their unconditional love,
understanding, and unwavering support. Their financial assistance,
encouragement, and constant motivation greatly helped us accomplish this
project. Their trust in our abilities pushed us to persevere despite the difficulties
we encountered.
Finally, we would like to recognize our efforts as a team. Through
cooperation, dedication, and perseverance, we were able to complete this
research. The long hours of discussion, sleepless nights, and shared
responsibilities strengthened our teamwork and made this journey both
challenging and fulfilling.
ⅰⅰ
- The Entrepreneurs
ⅰⅰ
ⅰⅰ
Tab 3
TABLE OF CONTENTS
TITLE PAGE i
ACKNOWLEDGEMENT ii
TABLE OF CONTENTS iii
LIST OF TABLES iv
LIST OF FIGURES v
Chapter
1 EXECUTIVE SUMMARY 1
Business overview 2
Company Structures 2
2 MARKET STUDY 5
Market Analysis 5
Marketing Strategies 9
SWOT Analysis 13
3 TECHNICAL STUDY 14
Product Overview 14
Costing 18
4 ORGANIZATIONAL STUDY 25
Organizational Structure 25
Duties and Responsibilities 26
Working Schedule 28
Compensation Scheme 29
13th Month Pay 30
Organizational Policies 31
Legal Requirements 33
5 FINANCIAL PLAN 34
Total Project Cost 34
Contingency Fund 34
ANNEXES
APPENDICES
Table
[Link] Market 5
[Link] Demand 5
3. Projected Demand 6
4. Historical Supply of Competitors 7
5. Projected Supply of Competitor 8
6. Demand and Supply Gap 8
7. Market Share 9
8. Production Schedule 15
[Link] Capacity 18
[Link] Materials 18
11. Costing of Production Equipment 1 19
ⅲ
12. Production Tools 19
13. Direct Labor 19
14. Furniture and Fixtures 20
15. Packaging Materials 20
16. Indirect Labor 20
17. Sanitation Materials 21
18. Permit 21
19. Maintenance 22
20. Space Rental 22
21. Utilities 22
22. Costing Computation for Spurdians 23
23. Unit Cost 23
24. Selling Price 24
25. Working Schedule 28
26. Compensation Scheme 30
27. 13 Month Pay 30
28. Total Project Cost 34
Figures
Figure
1. Product 10
2. Brand Logo 10
3. Brand Colors 11
4. Typography 11
5. Packaging 12
6. Manufacturing Process 14