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
- Choose fresh ripe fruits.
- Peel and remove seeds (when needed) slice fruits into smaller pieces.Remove seeds.
- Weigh or measure 40 gms. or 1/3 cup fruit and put in blender. Add milk and sugar.
- Fasten lid of blender and press start button. Use high speed for about 20-30 seconds.
- 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.
- Once the mixture is evenly blended, slowly add 3/4 cup ice until blender sounds smooth.
- 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
Related Posts:
- Fruit Juice and Shake Business
- Videos
- SMEBiz
- Starting Your Own Business Handbook by DTI
- How to Make Fruit Cake (Video)
- Please Contribute
- Fruit Farm P30/sqm at Calauag, Quezon





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