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.
- ESTIMATED INVESTMENT COSTS
- 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
- Equipment
- Weighing scale – P379.00
- Dough kneader – P83,853.00
- Oven (8 planza thermostat) – P45,738.00
- Working table – P15,246.00
- 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
- Cost of Utensils
- 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.
- Preheat oven at 175C.
- Mix all ingredients.
- Knead the dough, place in a bowl, cover with damp cheesecloth and leave for two hours.
- Punch the dough to remove air.
- Divide the dough into 16 equal portions (about 550g per piece)
- Form each dough piece with an approximate length of 30 inches and roll in breadcrumbs
- Rest the dough for 45 minutes.
- Cut dough into 20 equal portions (about 27.5 per piece)
- Roll in breadcrumbs and arrange on baking trays in cut side manner.
- Proof until double in size in warm and moist proofing cabinet (about 32-34C with 85% relative humidity).
- Bake for 12-15 minutes or until golden brown.
- ESTIMATED COST AND PRICING
- 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.
- Direct Cost
- PRODUCT PRICING
- PRODUCT COSTING
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- 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
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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