The Spanish word for “salt bread” is pandesal. It is a circular bread that Filipinos typically eat for breakfast. Flour, eggs, fat, yeast, sugar, and salt are the ingredients. It is consumed in a variety of ways when coupled with sandwich spreads and has a soft, powdery feel. Despite the name’s literal definition, pandesal can range in flavor from bland to mildly sweet.

1. ESTIMATED INVESTMENT COSTS
   1. Cost of Utensils
      • Measuring cups/spoons (plastic or stainless steel – P70.00
      • Spatula – P49.00
      • Stainless bowl #32 (2pcs) – P260.00
      • Dough cutter – P53.50
      • Plancha – P64.75
      • Subtotal = P522.75
   2. Equipment
      • Weighing scale – P379.00
      • Dough kneader – P83,853.00
      • Oven (8 planza thermostat) – P45,738.00
      • Working table – P15,246.00
   3. Raw Materials/Ingredients
      • Bread Flour 100/30kg – P1,128.00
      • Water 55/500g –
      • Refined Sugar 18/120g – P186.00
      • Vegetable shortening 5/50g – P84.00
      • Salt 1/10g – P60.00
      • Instant Yeast 19/7g – P45.00
      • Bread Crumbs .25g – P45.00
      • Sub-Total = P1,572.00
      • Estimated Total Investment Cost – P147,310.75
2. PROCEDURE

   One of the methods in bread making is the straight-dough method. The procedures are simple and can be done in your own home.

   1. Preheat oven at 175C.
   2. Mix all ingredients.
   3. Knead the dough, place in a bowl, cover with damp cheesecloth and leave for two hours.
   4. Punch the dough to remove air.
   5. Divide the dough into 16 equal portions (about 550g per piece)
   6. Form each dough piece with an approximate length of 30 inches and roll in breadcrumbs
   7. Rest the dough for 45 minutes.
   8. Cut dough into 20 equal portions (about 27.5 per piece)
   9. Roll in breadcrumbs and arrange on baking trays in cut side manner.
   10. Proof until double in size in warm and moist proofing cabinet (about 32-34C with 85% relative humidity).
   11. Bake for 12-15 minutes or until golden brown.
3. ESTIMATED COST AND PRICING
   1. PRODUCT COSTING
      • Direct Cost
        • Raw Materials (30kg flour) – P1,128.00
        • Ingredients used – P444.00
        • Total Direct Cost per Kg = P1,572.00
      • Indirect Cost
        • Labor Cost (382/day) – P382.00
        • Transportation Cost – P100.00
        • Water and Electricity – P100.00
        • Contingency Cost 10% – P157.00
        • Total Indirect Cost per Kg = P739.00
      • Production Cost
        • Total Direct Cost – P1,572.00
        • Add: Total Indirect Cost – P739.00
        • Total over the 2,700 pcs yield – P2,311.00/2,700
        • Production Cost per Kg – P0.86
      • *Finished product will result in 2,700 pcs of pandesal.
   2. PRODUCT PRICING

• • • Production cost per kg – P0.86
    • Add: 10% markup of the production cost – P0.09
    • Selling Price per piece – P0.95
    • Market Price per Piece – P1.00

The production cost decreases with increasing production volume (more than 2,700 units per day), raising the markup to above 10%.

Increase the markup to more than 10% if the price per kg is less than what is already being sold in the market.

Source: www.DTI.gov.ph