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Shiela Hilton Marketing Plan

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     Eatery has its modest beginnings back in September 1997. It was established by a man named Pepito Renante, a man from Cagayan De Oro together with his wife, Shiela. Having an initial investment of P 2.5 million, as well as the willingness to venture into a business that is very close to their hearts, Shiela Hilton was born. Hilton – in the province parlance does not mean the name of a famous hotel. It is a small eatery “Hila – Hila ng Kariton” which means “Pulled by the Cart”.

    The place is jampacked with people craving to be served with one of the best and tasty lugaw(rice porridge), goto(with beef tripe),and arroz caldo(with chicken) topped with brown garlic and green onion. Hilton eatery is the favorite of the tricycle drivers, of teens hungry after school, of drinkers who want to ease the effects of alcohol before coming home, and of all people who lives to stroll at night and have a midnight snack. There’s no denying that Shiela Hilton – Eatery can be considered a part of the city’s history in some Cabanatueo’s life. A visit to the city will not be complete without the taste of what Hilton could offer.

    Company Mission, Vision and Goals

    Note:  As proposed by the researchers and is made in accordance with the facts and values obtained from the interview with the owners:


    To provide a wholesome dining experience and continued customer satisfaction by maintaining value driven and positive attitude and to be the dining and entertainment venue of choice. The owners believe that the satisfaction of customer needs and wants more than anything else is the most important. They value customer satisfaction that’s why they are striving to meet all those every single day of their operations.


    To maintain a profitable operation that will continue the tradition of a quality family dining at a reasonable cost, in a comfortable atmosphere with an ample service. The owners believe and are confident and hopeful that the business will continue to be profitable and at the same time, the operation will be of greater service for the consumers.


    • To meet the customer’s needs
    • To be a very competitive entity in terms of market share
    • To be the leading “Lugaw-Restaurant” in Cabanatuan
    • To maintain a positive, steady growth each month
    • To be able to expand and establish more branches within the region To achieve brand equity/brand value
    • Just like any business organization, Shiela Hilton – Eatery is very particular in its goal of making its own name, making its customers satisfied, continue having profitable operations, stable growth and brand prefence as well as future expansion.

    Target Market

    Shiela Hilton’s target market are male inviduals especially those tricycle drivers, office as well as contractual workers working who have the purchasing power or the ability to buy the products Shiela Hilton could offer.

    Demographics and Psychographics

    Male and female
    Ages 24-44 years old, this is the segment that makes 49% of the Hilton market based on the study conducted. Professionals who work close to the location
    People whose income is ranging from P5000 – P 10000/month
    Greater percentage of customers are single rather than married

    People who eats out enjoys the good quality meal without the mess of making it themselves People who work long hours eat out more than people who have enough free time to cook their own meals. One of the factors considered by these customers is the value attributed to the taste appearance and presentation of the food People with a very busy lifestyle eat outside several times a week People with more income tend to eat out more frequently.

    Both male and female tend to patronize a good quality dining service

    According to the study conducted by the researchers, these are the behavior, values, opinions, cultures, interests and lifestyles of the demographic group.

    SWOT Analysis

    S1. Accessibility of location
    S2. Staff are very customer-attentive
    S3. Good quality food offerings
    S4. Fast and consistent in terms of service and treatment
    S5. Price of the products is cheaper than competitors.

    W1. Lack of brand awareness
    W2. Promotion budget is very limited
    W3. Offers a product which is already available in the market W4. Décor is outdated
    W5. Bad reputation in terms of night activities

    O1. Growing market
    O2. Increase in purchasing power
    O3. Sales opportunities in fast food business
    O4. Busy lifestyles
    O5. Eating habits
    O6. Social activities
    O7. A lot of establishments nearby

    T1. Stiff competition and Sabotage
    T2. Presence of substitute products
    T3. Government Policies
    T4. Economic downfall
    T5. Rent Increase


    S1. Accessibility of location
    Shielo Hilton’s location is very accessible. It is easy for people to go to the place without spending too much. Aside from that, there are many establishments, business firms and a landmark (Freedom Park) nearby.

    S2. Staffs are very customer-attentive
    Staffs of Shiela Hilton were not really professionals, but they have educational attainments and they were properly trained. They have a positive attitude towards work, very dedicated in terms of answering further demands and considerate whenever the circumstances come into.

    S3. Good quality food offerings

    Foods offered are of good quality, made from fresh ingredients and cooked by real cooks whose specialty is in accordance with Shiela Hilton’s products.

    S4. Fast and consistent in terms of service and treatment
    Staffs are attentive and the service is really quick in terms of serving the meal. There is an equal treatment for every customer.

    S5. Price of the products are cheaper than competitors.
    They offer goods at a more reasonable price compared to other business firms offering the same goods. WEAKNESSES
    W1. Lack of brand awareness
    Not all Cabanatueños know the real meaning of “Hilton”. Once they hear the word, the usually think that it is a name of a Hotel or the surname of the owner herself not knowing that it is actually a restaurant and “Hilton” actually means “Pulled by Cart”

    W2. Promotion budget is very limited
    Promotion is a very important thing for a business, it is one of the main contributory factor for a firm’s success in the case of many business organizations and Shiela Hilton was not attempting to enter promotion of their product.

    W3. Offers a product which is already available in the market Lugaw (rice porridge) is on the front line of Shiela Hilton’s product and it is available in the market already. It is not new for consumers.

    W4. Décor is outdated
    The place’s structure, the dining area and the tools itself need improvements.

    W5. Bad reputation in terms of night activities
    Some people said that at night, the restaurant transforms itself into “Aliwan Place” and the waitresses are subject to the duty of that service.


    O1. Growing market

    Growing economies provide the means for people to enjoy better living standards and for more, to find work. To have work means more power to buy, and the higher the purchasing power, the better interaction for sellers and buyers.


    O2. Increase in purchasing power
    There is a higher rate of compensation for people who work since the time of Industrialism and Globalization. High compensation means high income, and high income means more purchasing power or ability to buy.

    O3. Sales opportunities in fast food business
    Fast food restaurants are one of the most effective business endeavors that has made so many customers to prefer this type rather than those formal restaurants. Time is something that people values a lot and it will be a good thing if Shiela Hilton could also offer “Dine In” and “Dine Out” Serving just like in fast food restaurants.

    O4. Busy lifestyles
    People who work long hours prefer good quality meal without the mess of making it themselves.

    O5. Eating habits
    Filipinos love eating, there’s no deny to that and since Shiela Hilton provides food that are closed to Filipinos’ hearts, there are more chances of earning a lot.

    O6. Social activities
    There are many establishments, business firms and even a landmark (Freedom Park) nearby Shiela Hilton and whenever there’s an event or any social activities that means more people can experience what Shiela Hilton could offer.

    O7. A lot of establishments nearby

    An area having a lot of establishment is a commercial one, and in a commercial place there’s a lot of people engage in trade and many other business activities therefore, another chance of obtaining new customers.


    T1. Stiff competition and Sabotage
    A lot of local restaurants offer the same products. It’s been said that there is really a stiff competition. It’s pretty normal for a business to encounter competitors for it is part of the business process itself. So if there’s a competition, there is also a high tendency for sabotage because each of everyone wants to get ahead of the others.

    T2. Presence of substitute products
    As more and more products whether that is imitative, replacement or innovative – more and more can also be considered as substitute that’s why it is really a challenge to the firm on how to establish a strong brand preference.

    T3. Government Policies
    Governments create the rules and frameworks in which businesses are able to compete against each other. From time to time the government will change these rules and frameworks forcing businesses to change the way they operate. Business is thus keenly affected by government policy.

    T4. Economic downfall
    Economic downfall represents sudden loss of wealth, rank, or reputation, so there’s a mere chance that the entity will liquidate if no further action or strategy has been acted upon.

    T5. Rent Increase
    If cost for rent expense increases, production cost increases as well so the profits will probably decrease. The entity may decide to increase the price of the goods they offer.

    Pest Analysis


    P1. Taxes regulated by the city government
    P2. Government regulations regarding hygiene, health, food regulations and food standard

    E1. Air Pollution
    E2. Weather
    E3. Climate in the Philippines

    S1. Taste and Preference of people
    S2. The economic trends would help to decide the marketing design S3. Busy lifestyles
    S4. Social activities

    T1. Investments in technological innovations
    T2. Computer ordering (Till System)

    Politico – Legal Factors

    P1. Taxes regulated by the city government
    Tax is the bloodline of the government and its imposition is vital to the country and to the people as well. If tax rate will increase, that means more expense and less income.

    P2. Government regulations regarding hygiene, health, food regulations and food standard This is to ensure that no one will be harmed when they eat at Shiela Hilton.

    Environmental Factors

    1. Air Pollution. The presence of harmful substances to the atmosphere results in damage to the environment, human health, and quality of life. In addition to that, dust and other fine particles of organic and inorganic substances suspended in the atmosphere may result to spoilage and contamination. If their products will be contaminated or spoiled then it cannot be sold for it is harmful to consumers health.
    2. Weather.Weather, state of the atmosphere at a particular time and place. The elements of weather include temperature, humidity, cloudiness, precipitation, wind, and pressure. These elements affect the buying habits of people. This is very applicable in the case of Shiela Hilton, since it is known for lugaw (rice porridge) and goto (with beef tripe), we are aware that those food are in demand especially during rainy or cold season. What if it is the other way round, it is summer. Then it is implied that people buy lugaw and goto less.
    3. Climate. Climate can be understood most easily in terms of annual or seasonal averages of temperature and precipitation, and it can also be considered as one of the determining factors in every person’s buying habits. If soon enough, climate here changes drastically and there’s no more cold season, Shiela Hilton’s sale will surely go downward.

    Socio-Cultural Factors

    S1. Taste and Preference of people
    Taste and Preference is one of the determinants of demand, a change in price affects demand. Therefore, this factor must be taken considerably since taste and preference is actually a subject matter in each person’s discretion or the freedom to decide.

    S2. The economic trends would help to decide the marketing design Business activities are becoming increasingly global as numerous firms expand their operations into overseas markets.

    S3. Busy lifestyles
    Ever since Industrialism and Globalization took place, the need for employment increased and continues to increase as of today. In effect, employees have their busy lifestyles and indeed, may be an opportunity for Shiela Hilton to gain more customers especially during lunch time.

    S4. Social activities
    Since Shiela Hiton’s location is a commercial area where there are many business establishments and there’s a landmark nearby, whenever there are activities or events, it can provide the place more exposure in the eyes of customers.

    Technological Factors

    T1. Investments in technological innovations
    If modern technology is to be used, they can produce more goods and of better quality with the smallest time possible. T2. Computer ordering (Till System)
    Serving of food will be easier and faste

    Porter’s Five Forces

    Threat of New Entrant: Medium Pressure

    Low Barriers to Entry
    Entry barriers are relatively low, as Shiela Hilton has small distribution system and small financial capital. Although brand name is well known by most Cabanatueños, new brands by competitors are starting to recognize by some

    Cost Advantage
    Shiela Hilton often has an absolute advantage over its existing indirect competitors due to its low cost of production. Competitors are now encouraged and find opportunity to enter this kind of industry by selling the same product because it’s not too expensive to produce the same products that Shiela Hilton offers.

    Little Technological Protection
    Whenever another entity decides to venture on the same business and is willing to spend a lot in the field of research and development for faster, better and more convenient quality product, then it can affect Shiela Hilton a lot, especially when its customers decided to shift on that new entity.

    Power of Suppliers: Low Pressure

    Large number of Suppliers
    Since Cabanatuan is the center of trade in Nueva Ecija, Shiela Hilton gains lot of power over its suppliers. These create a scare tactic to their suppliers.

    Small size suppliers
    Shiela Hilton does not deal with some large suppliers like Coca-cola who have more bargaining power than small suppliers. They can offer drinks or beverages that a customer wants because they can buy to small retailers of beverages even though Coca-cola does not supply Shiela Hilton.

    Able to change
    Shiela Hilton can quickly change its supplier because there are a lot of suppliers that offer them the same raw materials they used in their present production with comparable price and quality.

    Power of Buyers: High Pressure

    Unstable number of customers
    Consumers buys product according to their taste and preference. Shiela Hilton has small number of loyal customer. They can easily shift to other eatery if they want and if they found new satisfying-products.

    Price Sensitivity

    According to our survey, consumers will shift quickly to other products if Shiela Hilton decides to increase their product price. Most of them says that they will shift to other fast food that offer convenience.

    Little Differentiation over the products

    Consumer could buy product at a competitor who offers the same products or comparable product at comparable prices, but good accommodation and unique taste of food is lost.

    Switching to another product is not costly
    Since there are competitors that offers the same products with closely related prices, its not hard for most buyer to shift quickly to competitors.

    Threat of Substitution: High Pressure

    Customers seeking for new products and new performance
    When it comes to this industry, there are many substitutes that can be offered. Online buying and delivery service can be alternative because it is new to customer and they can gain price advantages.

    Willingness to Substitute
    Most of people today are looking for foods that have high nutritional value. Some consumers of Shiela Hilton are health conscious and looking for products that will not only satisfy their hunger but also their need for strength.

    Competitive Rivalry – Medium to High Pressure

    Little differentiation of their products
    Currently, there are five main competitors that exist in the same market as Five Mamas A, Five Mamas B, Lomi House, Papa Ar’s, Bobby’s Mamihan. All of them offers almost the same product with closely related prices but differs only in the convenience.

    Increasing market share of Competitors
    Five Mamas A and Five Mamas B have their own radio advertisements. Both of them experience the tremendous growth and have shown that their radio advertisement work effectively.

    Competitors have similar strategies
    Everyone is trying to persuade or encourage their target market to avail or at least try their product, but no one is really making a difference in such
    a way that they are using the same traditional techniques like radio advertising which yes is effective but still it is just a common practice.

    Marketing Strategy


    Shiela Hilton is known for its mouthwatering rice porridge and other products. Variants include rice porridege with beef strife, chicken, egg, or the combination of the three. They also have their arroz caldo topped with brown garlic and green onion. LUGAW

    Shiela Hilton offers lugaw with different toppings. Shiela’s lugaw is made from sautéed chopped garlic, onion, and gingers. Then glutinous is boiled with the sautéed ingredients until cooked. Currently Shiela’s offerings are: Egg Caldo (lugaw with egg), Arroz Caldo ( lugaw with chicken), Guya, Goto( lugaw with Ox towel), Atay and Balun balunan (lugaw with Chicken Gizzard and liver), Goto with Egg ( A combination of lugaw with goto and egg). All of this are served with chopped spring onions and toasted garlic on top. TOKWA’T BABOY

    Eating Lugaw will never be complete without its partner the Tokwa’t Baboy. Shiela’s Tokwa’t baboy is made of fried tofu and pork balingit fried to a crisp. The sauce is made up of vinegar, soy sauce, chopped onions, and a bit of sugar. Altogether it is a combination of sweet, sour, and salty taste. Each serving is about 250 Grams.

    Putong Puti

    Another partner of lugaw is Putong puti. This putong puti of Shiela is made from grounded glutinous rice and sugar. After combining the ingredients it is shaped and brought to a steam to be cooked. It is served 5 pieces for 15 pesos.

    Product Line Extension of Shiela Hilton

    Note: All these products are offered by Shiela Hilton, but the photos presented are just made by the researchers since Shiela Hilton is keeping their privacy in terms of their Menu.

    Arroz Caldo with native chickenLugaw with shrimps, egg, onion, fried garlic Goto with beef tripe Premium Goto – Lugaw all in one toppings.
    Glutinous Ricce lugaw
    Creamy Congee


    Pricing Strategy: Market Penetration Pricing
    Shiela Hilton sets low price for their products and is also backed up by promotional support. One of the objectives of Shiela Hilton is to penetrate the market quickly and deeply, that is to attract a large number of buyers
    and capture a large market share in the process. They choose this type of pricing strategy foor it is more beneficial to the firm over a long period of time since it is always better for a company to exercise marketing while holding a large share in the market.

    Factors Affecting Pricing

    1. Supplier’s price. If there is inflation or price increase, the tendency is that suppliers will also increase their price. That is more expense for the Shiela Hilton.
    2. Price of factors of production (e.g. land, labor, capital, entrepreneur) – Higher price of factors of production which is a fixed cost regardless of the volume of production results in less profit for Shiela Hilton.

    Market Structure: Monopolistic Competition
    Shiela Hilton is under MonopolisticCompetition, there are many sellers and buyers who trade prices. Shiela Hilton differentiate their offers to their target market in terms of packaging, taste and selling propositions. In this kind of market model, there are more competitors, that’s why Shiela Hilton needs to be better than its competitors. Shiela Hiton needs to look better, they need to have better quality products, and better place to sell so that customers will choose to buy from them.


    Shiela Hilton uses the direct distribution method to distribute the product they are offering to the end user. They do not use any intermediary or distribution channel to cater the exchange between them as sellers and the buyers or the consumers. Once there’s a transaction happened, the product from seller will directly be received by the buyer. Distribution Model

    Shiela Hilton buys ingredient for their product from their suppliers, then they use this for their final product and sell it directly to the target market or to the customer.

    Customer Relationship Management
    They offer convenience – oriented eaters fast meals at reasonable prices Their place is accessible especially to their target consumers They provide good service and quality product at an acceptable price.

    Is the Distribution Strategy Effective?
    Yes, Shiela Hilton provides good customer service that makes their customers satisfied enough about the product and make them want to come back to experience the product once more.



    Shiela Hilton is using the print advertisements in the form of tarpaulins that are scattered in chosen areas in Del Pilar Street as a mode of their promotional strategy to inform, encourage, and persuade consumers to buy from them. The “Word of mouth” is important for every business, as each happy customer can steer dozens of new ones your way, it serves as one of the most credible forms of advertising because a person puts their reputation on the line every time they make a recommendation and that person has nothing to gain but the appreciation of those who are listening. Shiela Hilton has been considered commendable by its consumers and has been recommended by so many of them that’s why the number of its consumers continue to increase.

    Public Relations
    Shiela Hilton has created its publicity in so many places here in Cabanatuan about the night activities which are very catchy to its target market whom are male individuals. In this way, Shiela Hilton reinforces a certain image and has been very effective in encouraging more customers buy from them.

    Alternative Marketing Strategy


    The researchers propose these alternative marketing strategies for the products of Shiela Hilton:

    Product Line Extension
    The researchers are planning to add products to Shiela Hilton’s existing ones. Shiela Hilton has been known for its rice porridge, goto, and arroz caldo but with flavors that are just the same with what their competitors offer. We, the researchers see it as a disadvantage with the fast- changing environment and with the stiff competition; a firm like Shiela Hilton needs to go on something new, something fresh. That’s why we come up with the idea of adding their product line. Why not include variants of flavors of rice porridge, we are planning to add chicharon, sea food, siomai, and longganisa which is very famous especially in Nueva Ecija.

    Multiple – Premium Offers
    The researchers are also planning a premium offer – “Choose your own toppings”. Sometimes people can’t decide what topping he/she want. Most of the time the topping is in preset, like egg caldo, goto, and arroz caldo. Sometimes people want goto and egg but there can only be goto, or egg caldo. With this offering it would be easy for the customer to choose their favorite toppings and enjoy it more than before, if they want a lot of toppings, then it’s an opportunity for Shiela Hilton to gain more.

    Choose your own Toppings
    Sometimes people can’t decide what topping he/she want. Most of the time the topping is in preset, like egg caldo, goto, and arroz caldo. Sometimes people want goto and egg but there can only be goto, or egg caldo. With this offering it would be easy for the customer to choose their favorite toppings and enjoy. This new offering will allow our customer to choose a maximum of 5 topping. The following will be their options: Egg

    • Quail egg
    • Century egg
    • Ox towel
    • Chicken
    • Chicken gizzard
    • Chicken liver
    • Pork Balingit
    • Pork liver
    • Guya
    • Chorizo
    • Siomai
    • Tofu
    • Longganisa

    “Instant – Lugaw Project”

    Another thing that the researchers are planning to do is to cater and took advantage of the technological advancements now that Industrialism has already took place. Instant noodles have been so phenomenal that their existence in the market has been a necessity to almost all type of consumers. “Instant – Lugaw Project” is about bringing Shiela Hilton’s recipe inside a cup and through technological preservation and processes can be produced in just adding hot boiled water just like the process undergone in instant noodles.

    The researchers plan to make the packaging like this:


    No Price Change or Modifications
    Shiela Hilton’s price offerings are just right and the researchers are neither changing nor modifying it because the researchers believe that a reasonable price is not necessarily the lowest price and the price that provides the best total value comprising of availability, delivery time, fitness for purpose, payment terms, quality, quantity, and service, is just right. Indeed, Shiela Hilton’s pricing strategy has proven to be effective and any change may brought changes as well to the consumers perspective about the brand. Using the market penetration pricing, the entity has been benefited in the long-run.

    Based on the Researchers’ Survey (SUMMARY)

    Satisfaction is rated from 1 to 4.

    • 4-Very satisfied
    • 3-Satisfied
    • 2-Slightly satisfied
    • 1-Not satisfied

    Food: include the taste, quantity and quality of the food and cleanliness Price: includes price of their offered Lugaw and other product offerings Place: includes convenience and cleanliness of the Shiela Hilton Facilities: includes cleanliness of plates, spoon, fork and other glass wares Service: includes way of accommodation and hospitality.

    The Computation for the Average Rating:


    Shiela Hilton Eatery’s place which is located at Del Pilar St. is a very good place since it is surrounded with many establishments and therefore, it it within a commercial area. We are planning to introduce the “Shiela’s Delivery” – customers will be charge depending on the place of delivery. Cabanatueños love lugaw especially during the cold days. Sometimes due to extreme cold and busy schedules it’s hard for them to go outside and buy their own lugaws. With the delivery service, Shiela Hilton can reach more people and more people means more profit.

    A vending machine is a machine which dispenses items such as snacks, beverages, alcohol, cigarettes, lottery tickets, cologne, consumer products and even gold and gems to customers automatically, after the customer inserts currency or credit into the machine.

    We are planning to sell lugaw through vending machines. So many Cabanatueños and I think it’s safe for us to say that Filipinos in general love lugaw. Since it doesn’t cost too much providing it in a vending machine would be a real trend especially now that people have a very busy lifestyle and they want accessibility and convenience especially in terms of eating their meals. This is the proposed design of the vending machine:

    Specifications / Structure:

    Proposed Place of Vending Machines

    We choose to place the vending machines in place where many people stays and where trade happens. Vending machines can attract people that are first time to use and see it.

    1.  Araullo University
      We chose Araullo University because some of low to middle class consumers can be found in this place. Students nowadays are also curious about new things; since vending machines is new for them it is not hard for Shiela Hilton to get high sales if they place it in Araullo University.
    2. City Hall
      Many persons always go there for business and other legal purposes. People who works there are always busy, so we can assume that they can be our consumer in that place.
    3. NE Crossing and 7 Eleven
      People who went in this place are persons who look for something that they can consume and sell immediately.
    4. Mega Mall and NE Pacific Mall
      We chose malls because vending machines are always put in the place where most people stay.


    1. Create a website
      Promotion is the element of the marketing mix which is entirely responsible for communicating the marketing proposition and we, the researchers think that it is something that Shiela Hilton needs to work hard to create a unique marketing proposition for their product or service. As globalization sets communication as a continuous process, Shiela Hilton must turn to social networks to initially market their business which as we see is the most effective way to reach their target market.
    2. Developing a user-friendly website is also an important step in marketing their business. Their star product is “lugaw”(rice porridge), they can post mouth watering pictures present in their Menu in the Internet. We think that local radio advertisement can also help, it can inform, persuade and enforce them too buy the products especially drivers, employees, and students in Cabanatuan City.
    3. Visit our facebook page:

    Host Events
    The researchers think that turning Shiela Hilton – Eatery as a venue for tastings, community and business – gatherings, parties, live music shows, stand-up comedy and other events will help attract new customers and give regular customers keep coming back. Radio Advertisement

    The advantage radio advertising offers a business stems from its unique combination of high reach, high targetability, and low cost. Incorporating a remarkable jingle that originally Shiela Hilton owns woud be very effective promotion anf at the same time, not having to pay too much. It can also reach a lot of people, especially their target market who are usually drivers, and office workers. The researchers propose this jingle:

    The researchers also prepare an advertisement script:

    Budget Allocation

    Note: Originally, from Shiela Hilton’s Management)
    Revenue Budget

    • FOODS
    • DRINKS
    • TOTAL
    • WEEK 1
    • WEEK 2
    • WEEK 3
    • WEEK 4
    • 19600
    • 72835

    The average customer per day is 128 and the average price is P15.

    Profit Plan


    Cost of Sales


    Gross Profit


    Operating Expenses





    Operating Profit


    Net Profit


    Comparison of Budget and Actual Revenues

    • Budget
    • Actual
    • Difference
    • Foods
    • Drinks
    • Total

    In actual the average customer per day is 184 and the average price of the food is 15.

    Circular Flow of budget

    Budget Allocation(As proposed by the Researchers)
    Expense in Preparing and Serving the Food and Supplies (40%): This is usually the most expensive part. This includes cost or expense in making the products or foods that Sheila Hilton sells to their customers, which also contain the cost of our suggested additional product offerings.  Waste, spoilage, mistakes, and other cost are also included in this part.

    This also includes plates, glasses, silverware, ramekins, saltshakers, sugar caddies, cleaning supplies, and the countless other things that are brought to serve the food.  This is not the cost of originally purchasing these items to open a restaurant, but only the cost of replacing what gets lost or broken.  Packaging for carryout, napkins, and all other non-food items consumed by a guest are accounted for in this column.

    Wages (11%): This covers the person who prepare and cooks the food, seats the guest, makes the drink, takes the order, cleans the table after, and washes the dishes. This also includes the labor for people who are in the restaurant hours before it opens preparing for the day and the people who clean it up afterwards.

    Salaries (15%): This pays the person who ordered and managed the business, the person who scheduled all the people in the business, supervises them, and keeps track of all of these numbers.

    Utilities (7%):  Running ovens, stoves, and fryers for 24 hours a day.  The cost of hundreds of glasses of waters for drinking purpose, water for washing purpose and electricity. Marketing (9%):  This includes participating in different community events, advertising business through the use of radio and other paper advertisements.

    Fees and Licenses (6%): Sheila Hilton, just like any other fast food restaurant, pays taxes. Liquor licenses, business licenses, food handling permits, fire inspections, and countless other requirements all must be paid.

    Maintenance (7%): This is the line item that keeps restaurant owners up at night.  Many pieces of equipment are required to keep a restaurant up and running.  When anything from a fryer, gas stoves breaks, it goes to this line item.

    Profit (5%): This is what is left over for the owner at the end of the day


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