OPERATING PLAN OF
LUMPIYUM KALABASA
Submitted to :
Ms. Reineelyne A. Ilagan
Teacher
Prepared by :
Villanueva, Ace M.
Araza, Leslie F.
San Jose, Mekaila Joy A.
This plan outlines how we will make and manage our Lumpiang
Kalabasa business, offering Kalabasa with Pork Giniling. It explains what
we need to produce our lumpia, including ingredients, equipment, labour,
and capital. We will calculate the costs of production and determine the
optimal selling price to ensure profitability. Our business plan also defines
the roles and responsibilities of each team member to maintain
organization and efficiency. Our Lumpiang Kalabasa is a unique and tasty
snack that showcases the natural sweetness of kalabasa, with the option
to add a savoury twist with pork giniling. This plan details our approach to
production, marketing, and sales, with the goal of bringing the authentic
flavour of Filipino cuisine to our customers through our Lumpiang Kalabasa
products.
Lumpiang Kalabasa
Introducing our business product Lumpiang Kalabasa, offered
Kalabasa with Pork Giniling, featuring the perfect blend of kalabasa and
savoury ground pork.
I. Materials
The materials needed for the production of Lumpiang Kalabasa
include kalabasa, pork giniling, onion, garlic, pepper, spring roll wrappers,
vegetable oil, and mayonnaise sauce. These materials will be sourced
from reputable suppliers to ensure freshness and quality.
II. Machines
The machines and equipment required for the production of
Lumpiang Kalabasa include a grater or food processor, knife, cutting
board, spoon or spatula, frying pan or deep fryer, tray or plate, refrigerator
or cooler, stove and gas. These machines will be used to prepare the
filling, assemble the lumpia, and store the finished products.
III. Men (and women)
There are only three people in our business. We will work together
to make and sell Lumpiang Kalabasa. One person will make the filling, one
person will package the lumpia, and one person will sell them.
IV. Money
Money is very important for our business. We need money to start
and run our Lumpiang Kalabasa business. Without money, we cannot
make and sell our lumpia. We need to think about how much money we
need to spend to make our lumpia. This includes the cost of materials like
kalabasa, pork, and spring roll wrappers. We also need to think about the
cost of labour, which is the time and effort we put into making the lumpia.
We have to consider two kinds of costs: fixed costs and variable
costs. Fixed costs are the expenses that stay the same every month, like
the cost of machines and equipment. Variable costs are the expenses that
change every month, like the cost of materials and labour. We need to
make sure we have enough money to cover all these costs so that our
business can run smoothly and we can make and sell our Lumpiang
Kalabasa.
A. BUSINESS IDEA TEMPLATE
OUR BUSINESS IDEA TEMPLATE
Name of Business : Lumpiyum Kalabasa
Type of Business : Manufacturing
Which needs the Offer a harmonious balance of nutrition and
goods or services gastronomic excellence.
will satisfy :
What goods or Our business will produce consumer goods,
services business specifically food products which Lumpiang
will produce : Kalabasa with mayonnaise sauce.
Who will sell goods Ace, Leslie and Mekaila.
or services to :
How will they sell Our business will sell through food carts, pre-
goods or services : orders, and online ordering.
B. SIMPLE PRODUCTION LAYOUT
COOKING AREA
EQUIPMENTS/MATERIALS
PRODUCT DISPLAY
C. LIST OF MATERIALS OR INGREDIENTS NEEDED FOR THE
BUSINESS
Ingredients Quantity Equivalent
Kalabasa 4 kilo 4000 g
Wrapper 1 pack 100 pcs
Onion 2 pcs 34 g
Garlic 1 pc 20 g
Mafran (Mayonnaise) 1 pack 200 g
Pepper 1 pc 8g
Oil 1 bottle 350 ml
D. ESTIMATED COST OF PRODUCTION
Ingredients/ Quantity Need Unit Price Cost per
Material per Product Product
Kalabasa 14.81 g PHP 200.00 (4000 g) PHP 0.74
Lumpia 1 pc PHP 90.00 (100 pcs) PHP 1.00
Wrapper
Onion 0.19 g PHP 15.00 (34 g) PHP 0.08
Garlic 0.22 g PHP 5.00 (20 g) PHP 0.06
Pepper 0.09 g PHP 5.00 (8 g) PHP 0.06
Knorr Pork 0.22 g PHP 12.00 (20 g) PHP 0.13
Cubes
Pork Giniling 2. 78 g PHP 100.00 (250 g) PHP 1.11
Cooking Oil 4.17 ml PHP 140 (1,500 ml) PHP 0.38
Mafran 6.67 g PHP 66.00 (600 g) PHP 0.73
(Mayonnaise)
TOTAL PHP 4.29
E. SETTING ON PRICE
Direct Materials Cost PHP 4.29
Direct Labour Cost PHP 1.00
Factoring or manufacturing overhea PHP 1.00
d
Mark-up PHP 5.71
PRICE PER UNIT PHP 12.00
Competitor’s highest price PHP 35.00
Competitor’s lowest price PHP 13.00
My price PHP 12.00
F. PROCESS FOR MAKING BUSINESS PRODUCT (LUMPIANG
KALABASA)
Squash
Peeling
Washing
Boiled
Sauté
Wrap
Fry
Lumpiang Kalabasa
G. STEP BY STEP PRODUCE IN MAKING THE PRODUCT
STEP 1: Peel and Boile Peel the kalabasa (squash) and boiled i
d t for 10 minutes.
STEP 2: Sauté Sauté the garlic and onion for 3 minute
s. Add the pork giniling until it’s brown,
breaking it up into small pieces as it
cooks. Then, add the boiled kalabasa.
STEP 3: Add Seasonin Add Knorr cube and pepper to the
gs cooked pork and mix well.
STEP 4: Wrap Wrap the kalabasa mixture in lumpia
(spring roll) wrappers.
STEP 5: Fry Fry the lumpia in hot oil until it's golden
brown and crispy.
STEP 6: Serve Serve the Pure Kalabasa Lumpiang Kal
abasa hot with a dipping Mafran
mayonnaise.
H. Number of Units to be Produced and Served
Quantity Pieces
(expressed in units, pieces, kgs, heads, packs, boxes,
etc.)
A How many products do I need to make? How many 90
customers do I need to serve?
B How many products can I make? How many customers 90
can I serve?
C Difference (A-B) 0
I. Chart of Roles and Functions in Small Business
NAME POSITION/DESIGNATION FUNCTION/ROLE
Villanueva, Ace M. Owner/Head Cook, Cooks lumpiang
Salesperson kalabasa, talks to
customers and sells.
Araza, Leslie F. Owner/Cooking Assistant, Helps with cooking,
Cash Handler, Facebook hadles money,
page Admin, Bookkeeper manages Facebook
Assistant page, buys
ingredients, and
assists in book-
keeping
San Jose, Mekaila Owner/Cook, Seller, Cooks, sells, records
Joy A. Bookkeeper sales, and expenses,
and keeps track of
ingredients.
