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—
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.
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
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 gray water 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.

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
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 55.00 880.00

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
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 Total Estimated Monthly Annual

Cost Cost Useful Life Depreciation Depreciation

Tong 1 Pc. 35.00 35.00 3 years 0.97 11.67

Kitch 1 Pc. 30.00 30.00 3 years 0.83 10.00

en
Knife

Total 65.00 1.80 21.67

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

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 weekly Annual

2 1,750.00 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.

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
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

Dip and Drip

Table 22
Costing Computation for Dip & Drip

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

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

preliminary pages
 MABINI COLLEGES INC.
High School Department
Daet, Camarines Norte

SPURDIANS

A Business Plan Submitted to

The Faculty of the Mabini Colleges
Senior Highschool Department

In Partial Fulfilment of the

Requirements for the subject
ENTREPREURSHIP

[Link], Kenneth Ryan C.

[Link]ña, John Cedric C.
[Link], Dennis Allen M.
[Link], Argel Dominic B.
12 ABM - WON

October 2025

ⅰ
 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.

- 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

ⅲ
 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
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