I. INVESTMENT REQUIREMENTS (All price are in Php based on 2007 market price.)

a. Cost of Utensils:

  • 1 pc Fruit slicer 6″ (stainless steel) - 278.25
  • 1 pc Can opener - 68.25
  • 1 set Measuring spoon (plastic) - 36.75
  • 1 pc Measuring cup (plastic) - 57.75
  • 1 pc Chopping board (anti-bacterial) - 89.25
  • 3 pcs Plastic bowl 26″ @52.00 - 163.80
  • 1 pc Spatula - 58.80

b. Equipment:

  • 2 units Blender (unbreakable, 350W) @ 1,295.00 - 2,590.00
  • 1 unit Kitchen scale (0-1 kg) - 293.95
  • 1 unit Styrofoam cooler/ice chest (12×18x24) - 228.90
  • 1 unit Refrigerator (3 cu.ft. personal size) - 7,875.00

Sub-Total - P 11,117.35

c. Raw Materials:

  • 1/3 cup or 40 gms. Ripe mangoes - 2.55
  • 1/8 cup Evaporated milk - 1.00
  • 1 tbsp. Granulated sugar - 1.00
  • 3/4 ice cubes - 0.50

Sub-Total - 6.05

Other flavors and varieties:

  • 1/3 cup or 40 gms. Melon - 1.30
  • 1/3 cup or 40 gms. Avocado - 3.35
  • 1/3 cup or 40 gms. Strawberry - 8.40

d. Packaging:

  • 1 pc Plastic glass (12 oz.) - 1.40
  • 1 pc Straw - 0.15

II. PROCEDURES

  1. Choose fresh ripe fruits.
  2. Peel and remove seeds (when needed) slice fruits into smaller pieces.Remove seeds.
  3. Weigh or measure 40 gms. or 1/3 cup fruit and put in blender. Add milk and sugar.
  4. Fasten lid of blender and press start button. Use high speed for about 20-30 seconds.
  5. Stop the blender and check to see if the ingredients are well blended. Sometimes fruits will jam under the blade. If there is a jammed fruit, use a spatula to unjam then blend again.
  6. Once the mixture is evenly blended, slowly add 3/4 cup ice until blender sounds smooth.
  7. Pour in 12 oz. plastic glass and serve with straw.

Note: You can mix 2 kinds of fruits together, adjust measurement of each fruit to 1/4 cup.

III. COSTING AND PRICING

a. Product Costing (ex. mango shake)

Direct cost:

  • Ingredients used for 1 oz. glass - 5.05
  • Packaging - 1.55

Total - 6.60

Indirect cost:

  • Labor cost (330.00/day/50 glasses produced) - 6.60
  • Transportation (15.00/50 glasses) - 0.28
  • Water and electricity (735.00/30 days per 50 glasses) - 0.51
  • Contingency (10% direct cost) - 0.66

Total - 8.05

b. Production cost:

  • Total direct cost - 6.60
  • Add: Total indirect cost - 8.05

Total - 14.65

c. Product Pricing:

  • Production cost per glass - 14.65
  • Add: 25% mark-up of the production cost - 3.66

Selling price per glass - P 18.31
Market price per glass - P25.00 - 30.00

For more information, contact:

Bureau of Small and Medium Enterprise Development (BSMED)
3/F Oppen Bldg.
349 Sen. Gil Puyat Ave., Makati City
Tel: 890-4968; 897-7596; 897-1693
Fax: 896-7916
Email: bsmed@dti.gov.ph
Website: www.dti.gov.ph

photo from anton.blogs.com


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