Cenizabusinessplan 2

Pastimallowlicious Food Company
Pastimallowlicious
Coated Marshmallows
Group 9- Horace
CENIZA, Lyka Faith S.
PALIMA, Delma
SIMANGCA, Diether O.
SANORIA, Stephen
IGOT, Rachel
ACKNOWLEDGMENT
The Pastimallowlicious Food Company would like to express their sincere

thanks and gratitude to the people whose contribution made this research a
laudable success.
First and foremost, thank you to the Almighty God for giving the proponents
strength, knowledge, and peace of mind.
The proponents are also deeply thankful to their parents for providing them
with financial support and moral strength and for being there for them in times of
need.
The proponents also extend their heartfelt gratitude to Mrs. Teresa R.

Palad, their Entrepreneurship adviser, who tirelessly taught them how to create a
feasible business and craft a comprehensive business plan in a short amount of
time. Her insights were invaluable to the study.
The Pastimallowlicious Food Company is also grateful for the cooperation

of their respondents during the market survey and food tasting as well as for their
patronizing customers who supported the business and allowed it to grow into the
venture it is today.
The proponents are immensely thankful to all the individuals, who one way
or another, contributed to the completion of this study. Your help and support are
much appreciated and treasured.
ii
DEDICATION
The Pastimallowlicious Food Company humbly dedicate this business plan to

their ever supportive family for the financial support and concern,
Their friends and classmates for their time and effort in motivating the
entrepreneurs
Entrepreneurship teacher, Mrs. Teresa R. Palad, who genuinely helped the

entrepreneurs in finishing this work through his expert contributions
And Above All,
To the beloved GOD ALMIGHTY who never surrendered to shed His Love,
grace, knowledge and wisdom to accomplish this business plan that, somehow in
the very near future, may contribute to help in those who will use and appreciate
it.
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TABLE OF CONTENTS
Page
TITLE PAGE i
ACKNOWLEDGEMENT ii
DEDICATION iii
TABLE OF CONTENTS iv
LIST OF TABLES vi
LIST OF FIGURES vii
EXECUTIVE SUMMARY
I. Brief Description of the Project 1
II. Brief Profile of the Entrepreneurs 2
III. Projects Contribution to the Economy 3
Section
1 MARKETING PLAN
1.1 Description of the Product 4
1.2 Comparison of the Product with its Competitors 5
1.3 Location 6
1.4 Market Area 6
1.5 Main Customers 6
1.6 Total Demand 7
1.7 Market Share 7
1.8 Selling Price 7
1.9 Sales Forecast 7
1.10 Promotional Measures 7
1.11 Marketing Strategies 7
1.12 Marketing Budget 8
2 PRODUCTION PLAN
2.1 Production Process 9
2.2 Fixed Capital 9
2.3 Life of Fixed Capital 11
2.4 Maintenance and Repair 12
2.5 Sources of Equipment 15
2.6 Terms and Conditions of Purchase 17
2.7 Factory Location and Layout 18
2.8 Raw Materials 19
2.9 Cost of Raw Materials 20
iv
2.10 Raw Materials Availability 20
2.11 Labour 21
2.12 Cost of Labour 21
2.13 Labour Availability 21
2.14 Labour Productivity 22
2.15 Factory Overhead Expenses 22
2.16 Production Cost 24
3 ORGANIZATION & MANAGEMENT PLAN
3.1 Form of Business 25
3.2 Organizational Structure 26
3.3 Pre-Operating Activities 30
3.4 Equipment & Facilities 31
3.5 Administrative Expenses 34
3.6 Operational Expenses 35
4 FINANCIAL PLAN
4.1 Summary of Sales, Transaction & Expenditures 36
4.2 Income Statement 46
4.3 Cash Flow Statement 47
4.4 Balance Sheet 48
4.5 Return on Investment 49
4.6 Breakeven Analysis 50
4.7 Pro-Forma Income Statement 51
APPENDICES
A MARKET SURVEY TEMPLATE viii
B FOOD TASTING TEMPLATE ix
C MARKET SURVEY INVENTORY RESULT x
D FOOD TASTING INVENTORY RESULT xiii
DOCUMENTATION xvi
ENTREPRENEUR’S PROFILE xx
v
LIST OF TABLES
Table Page
1 SWOT Analysis 5
2 Marketing Budget 8
3 Production Process 9
4 Planned Capacity, Equipment & Sources 14
5 Future Capacity, Equipment & Sources 16
6 Raw Materials 19
7 Cost of Raw Materials 20
8 Sources of Raw Materials 20
9 Cost of Labour 21
10 Short-term Plan Overhead Expense 22
11 Long-term Plan Overhead Expense 23
12 Cost per 100 Products 24
13 Management & Organization 29
14 Equipment Needed per Department 31
15 Administrative Expenses 34
16 Operating Expenses 35
17 Summary of Transactions 46
18 Income Statement 46
19 Cash Flow 47
20 Balanced Sheet 48
21 Pro-Forma Income Statement 51
vi
LIST OF FIGURES
Figure Page
1 Actual Product 2
2 Business Location 6
3 Production Process 10
4 Food Kiosk for Short-term Plan 18
5 Future Establishment for Long-term Plan 19
6 Organizational Structure 26
7 Equipment Needed per Department 33
8 Breakeven Analysis 50
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EXECUTIVE SUMMARY
I. Brief Description of the Project

Pastimallows is a product especially made to show the
uniqueness of its taste a customer has ever craved for. These are
made of marshmallow coated with condensed milk & white sugars to
perfection produced by pastimallows Food Company. The
Pastimallows were sold at the affordable price of P 5.00 but in 2pcs
crashed into a condensed milk at the premise of Agusan National
High School Senior High Department. Different advancement was
used to promote the product such as the use of questionnaire
surveys and a jingle presentation which could expose the product
into the minds of the customer.
Pastimallow brings benevolence in any taste of this product

showing customers how helpful it is for them to find joy doing their
duties such as work, study or business.
As a business, the Pastimallows Food Company ideate to

achieve success in a simple way by introducing to our customers this
delicious product established by an efficient, beneficent business
with a firm provision that could help the economic grow by serving
the people into its highest and the standard capability.
In order to achieve their vision, the Pastimallows’ mission is to
offer a warm service, proving people the best quality of a product.
The tagline of the business is “Delicious. Simple. Best.” Which meant
to be tasty, simple at its best, and on its best tested quality that
catches the essence of the product and the business.
The slogan of the Pastimallowlicious is “start with a simple

Taste; Ends with a Precious and peaceful Place”. This slogan means
that the business aims to not only provide product that meets the
needs of every customer, but to effect a positive change in the
specific place a customer situated since the food they taste gives
them happiness and enough courage to do their duties.
1
Figure 1. Actual Product
The appearance of the product is depicted in the picture above.
II. Brief Profile of the Entrepreneurs

The following are brief profiles of the entrepreneurs behind
Munchlings Food Corporation:
 Lyka Faith S. Ceniza
- Lyka is an entrepreneur that takes initiative in every action the

group of entrepreneur make. She is also the one gathered some of
her co-entrepreneurs ideas through her own creative ideas for the
good of the group.
2
 Delma B. Palima
- Delma is an entrepreneur who is willing to attend the needs of

every customer with friendly personality.
 Diether O. Simangca
-
Systematic planning and problem computations are the
entrepreneur competencies that diether possessed. He analyses
what need to be done to achieve the goals of the business so as to
achieve the expected texture and taste of a product. He is also
manages the find effectively keeping the money safe and will be
used for business purpose only. He is also a risk-taker and wise
thinker.
 Stephen Sanoria
- Imitating entrepreneurs does Stephen Sanoria possesses in the
group.
 Rachel Igot
- Influencing ability does Rachel Igot possesses
III. Project’s Contributions to the Economy
Pastimallowlicious as a product is beneficial to the

economy. This product will surfeit the cravings of every person
speaking of finding delights in life.
Locally, this product will contribute greatly through the

ingredients to be bought from local store which will be used in making
an ideal product. Supporting local stores enlarge the economy.
Strategic enterprise in selling this product may also be beneficial by
other entrepreneurs for efficiency and development of
entrepreneurial competencies.
Taxes from the product bought at the local stores will reach
to national scale and will therefore; contribute to the economy of the
Philippines. The selling of the product will not only be made once so
bigger raxes can be obtained through the product’s ingredients. The
entrepreneurial competencies developed by the researchers at this
scale may also lead to be future successful entrepreneurs in the
country.
3
4
SECTION 1
MARKETING PLAN
The marketing plan outlines the exchange relationships and activities
that the business will need to undertake in order to increase people’s
awareness of the business proper. It describes business activities
involved in accomplishing specific marketing objectives within a specific
time frame.
1.1 Description of the Product

Pastimallowlicious are made of marshmallows coated with
condensed milk and white sugars that is made chewy to meet the wants
of the target customers and then fried in precise estimation to ensure the
balance of taste and chewy feeling. The Pastimallowlicious are then
dipped in the savour of white sugars.
The Pastimallowlicious Food Company envisions to achieve success
with our customers from running an efficient, profitable business with
strong will to uphold highest standard of integrity.
The Pastimallowlicious Food Corporation’s mission is to offer a warm
welcoming service, providing a consistent quality product of best value,
which is geared towards achieving the vision.
The tagline of the business is “DELICIOUS. SIMPLE. BEST” which
is meant to be Tasty and available to everyone and at the same time best
that capture the essence of the product and the business.
The slogan of the Pastimallowlicious is “Start with a simple
Taste; Ends with a Precious and peaceful Place”. This slogan means that
the business aims to not only provide product that meets the needs of
every customer, but to effect a positive change in the specific place a
customer situated since the food they taste gives them happiness and
enough courage to do their duties.
5
1.2 Comparison of the Product with its Competitors
SWOT Pastimallowlicious Competitor A Competitor B

ANALYSIS
Strength  Strong  Their product is  Clear defined
Partnerships unique. strategy and
with Retailers business
principles.
Weaknesses  Have a lot of  Not all  High
competitors customers are Mobilization
because it’s interested with Cost.
not that hard kakanins.
to make some
other
marshmallows
-like products.
Opportunities  Growing  Its prices are  Extend product
demand for competitive. lines to
quality in some capitalize on
convenience fitness and
store or health trends
markets. on the region.
Threats  Increasing  Local  Emerging shifts
competition establishment in customer
with some competitors. lifestyle.
sellers.
Table 1. SWOT Analysis
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1.3 Location
Figure 2. Business Location
The perfectly Pastimallowlicious will be sold at Agusan National High

School Junior High School Department located at A.D. Curato Street,
Butuan City and at Agusan National High School Senior High School
Department located at T. Sanchez St., Butuan City.
1.4 Market Area

The product will be sold in Senior High School Department of Agusan
National High School. As such the market area will consist of the people
within the locale of the market area.
1.5 Main Customers

The target customers for this product are the students, teachers and
faculty of Agusan National High School from Senior High School
Department of all ages. Specifically, the primary target market is the
students. The secondary target market consists of the teachers and the
school personnel of ANHS.
7
1.6 Total Demand
Through the survey conducted by the entrepreneurs after the free
tasting of their products, the entrepreneurs found out that with its affordable
price and quality ingredients, Pastimallowlicious in demand among target
customers with the majority (90%) of the respondents saying that they
would buy the product.
1.7 Market Share
This product with its high demand is beneficial to the entrepreneurs

garnering a significant market share percentage of 20%. This value is
estimated based on the total demand.
1.8 Selling Price
The product will be sold at ₱5.00 in 2 pieces dipped in condensedmilk

and white sugars. However, the business proponents are looking into selling
the coated marshmallows in packs with each pack containing 20 pieces
priced at ₱50.00 per pack.
1.9 Sales Forecast
The entrepreneurs value the demands of the customers so as long

as the Coated Marshmallows are in demand and the customers want
more, production of the product will be pushed through.
1.10 Promotional Measures
To promote the product, the entrepreneurs provide business cards

to those who want to buy more of the product; a brochure that features
the products exquisite qualities; posters and flyers so the product will be
made known to everyone and an advertisement video, reaching out
through social media promotion.
1.11 Marketing Strategies
The marketing strategies used are the promotion of the product via
different measures; establishing a personality of the product and getting the
customers to buy more. Furthermore, the business proponents will use the
7Ps marketing model to choose the elements of the marketing that are most
appropriate and will give the best results.
8
For the first P, which is product, the proponents took into account the
needs of the customers in terms of our product. The product and its features
were then crafted to satisfy those needs based on the market survey
conducted. The second P, which is price, was also assessed based on the
market survey wherein the results showed that majority of the target market
think that ₱5.00 is an appropriate price for the product. The third P, place,
pertains to the market area of the business and how it is delivered.
The products will be sold at Agusan National High School and the
operation will be door-to-door. The fourth P, promotion, is mainly concerned
with the strategies and marketing activities used to promote the product.
The multimedia promotional measures are detailed in the marketing budget.
People, the fifth P, will consist of the business proponents themselves who
will strive to create an approachable image and establish a close long-term
relationship with the customers to boost sales. The process (sixth P) will be
maintained in order to ensure the quality of the product itself. Quality
ingredients and a meticulous process will be heavily monitored. The final P,
productivity and quality, will be ensured as a way to meet the demands of
the customers.
1.12 Marketing Budget
The total expenses in distributing the product are ₱503.00.
Marketing Activity Budget

Market Survey 10.00
Food Tasting 480.00
Flyer Distribution 13.00
Poster Distribution 0.00
Business Card Distribution 0.00
Social Media Promotion 0.00
TOTAL Php503.00
Table 2. Marketing Budget
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SECTION 2
PRODUCTION PLAN
The production plan covers the overall manufacturing process. This section
includes resource allocation of activities of employees, raw materials and
production capacity.
2.1 Production Process
Ingredients Procedure Finished Product

1. 1 can 1. Mix the condense
condense milk and powdered
milk together. Blend
2. 12sachets of them until both
milk becomes sticky.
2. Next, put a cooking oil
3. 3packs of on a plate so the
marshmallow ingredients will be
mixed smoothly.
4. tbsp white 3. Then, pick one small
sugars marshmallow and
coat it into one made
sticky milks (pastillas.
4. Next, put white
sugars on it so the
made sticky milks
(pastillas) will be
perfectly and firmly
formed according to
its desired shape.
Table 3. Production Process
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Ingredients Procedure Output
1. 1 can 1. Mix the condense

condense milk and powdered
milk together.
2. 12sachets Blend them until
of milk both becomes
sticky.
3. 3packs of 2. Next, put a cooking
marsh- oil on a plate so the
Mallow ingredients will be
mixed smoothly.
4. tbsp white 3. Then, pick one
sugars small
marshmallow and
coat it into one
made sticky milks
(pastillas.
4. Next, put white
sugars on it so the
made sticky milks
(pastillas) will be
perfectly and firmly
formed according
to its desired
shape
Figure 3. Production Process
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2.2 Fixed Capital
A. Planned Capacity
The Pastimallowlicious Food Company proposes a food stall or kiosk
as its short term plan. The stall will serve as a stationary store where
customers can purchase our products. This food stall will be located at
the Agusan National High School Senior High School Canteen.
The products produced per day in a short term plan would be 300
pieces, 1,500 pieces per week and 6,000 pieces per month.
B. Future Capacity
A business establishment in the form of a local stores is the proposed
long term plan. The long term plan will not only encompass an expansion
of facilities but also an expansion of the products offered. The local
stores will be located at near FSUU Campus or Gaisano Mall, Butuan
City and will cater orders to customers as well. Additional menu items
will also be included asides from the coated marshmallows.
The products produced per day in a long term plan would be 500
pieces, 3,000 pieces per week and 12,000 pieces per month.
2.3 Life of Fixed Capital

A. Lifespan of Short-Term Plan
The estimated lifespan of a food kiosk as a short-term plan would be
about 1-3 years.
B. Lifespan of Long-Term Plan
The estimated lifespan of an establishment as long-term plan is
for 5-10 years.
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2.4 Maintenance and Repair
In maintaining the quality of the food kiosk, consideration should be
made for the following:
 Siting/Location:
The food kiosk should be sited on hard standing
(paving or tarmac) with adequate drainage for surface water
if located at outdoors such as Agusan National High School.
The kiosk should be sited on level ground.
 Design and Construction:

The food kiosk should have adequate space for the
activity being carried out; must be constructed of suitable
materials and kept in proper state of repair; materials used
must be easy to clean, resistant to mold growth, and suitable
for all weather use; sufficient ventilation is necessary; should
have adequate lighting.
 Surfaces, Equipment, and Utensils:

The surface must be smooth, durable, easy to
disinfect, and sturdy.
 Facilities for Cleaning Food and Equipment:

Suitable cleaning materials should be provided; an
adequate supply of food-grade detergents and disinfectants
for cleaning must be provided; all equipment must be properly
cleaned before stored.
 Facilties for Washing Hands

 Personal Hygiene
 Water Supply
 Waste Disposal
 Maintenance of the hot chain
 Storage and display of food
 Transport
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In maintaining the quality of the propose restaurant, consideration
should be made for the following:
 Sanitation Standard Operating Procedures

 Good Manufacturing Practices
 Preventive Maintenance
 Product Identification
 Traceability and Recalls
 Education and Training
 Maintenance Procedures
 Flags for items that are due
 Flags for past-due items
 Cost Integration; Maintenance hours, capital costs, parts,
downtime, etc.
 Automatic Entry by Workers
 Ability to Verify that Work has been Done
 Print Capability; Summaries; Schedules; Equipment registers
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2.5 Sources of Equipment
The food kiosk and equipment to be purchased for the short term business
will be from Food Cart Equipment and Restaurant Equipment for LESS. The cart
equipment and estimated prices are as follows:
Equipment Description Source Unit Cost Amount

Outdoor An assembled 65,000.00 65,000.00
Kiosk kiosk/stall 2
meters in
width per side
Food A storage 7,999.00 7,999.00
Warmer space for the Food Cart
designed to Equipment
keep it warm and
and fresh Restaurant
Eurotek A 6 cu. ft. Equipment 17,455.00 17,455.00
EGS-170 bottle cooler for LESS
Bottle Cooler to store
Double Glass bottled
Door mineral water
Acrylic LED A light up sign 16,250.00 16,250.00
Lighted Sign food stall sign
TOTAL Php106,704.00 Php106,704.00
Table 4. Planned Capacity Equipment and Sources
The establishment and equipment to be purchased for the long term

business will be purchased from various stores. The store equipment and
estimated prices are as follows:
Electric Stand mixer 450.00 450.00
mixer with bowl
Measuring One set of 100.00 100.00
cups and measuring
spoons utensils
Refrigerator A 7.2 cu. ft. 16,295.00 16,295.00
two door
refrigerator for
storing
perishable
items Robinsons
15
Blender Standard Appliances 1,199.00 1,199.00
blender with
1.5L capacity
Coffee Coffee 844.00 844.00
maker machine with
4-6 cups
capacity

Cash register Cashier Monatoro 12,100.00 12,100.00
equipment for Philippines
transactions
Pantry shelf Aluminum 500.00 500.00
kitchen and
pantry shelf
Fluorescent 9W wattage 515.00 2,575.00
lights and 60cm
length light
source Citi
Wooden Display front Hardware 5,000.00 5,000.00
signboard with business
with LED logo logo and
lights name
Establishment Store JL Con² 500,000.00 500,000.00
construction construction
and furnishing with interior
design
furnishing
TOTAL Php518,115.00 Php520,175.00
Table 5. Future Capacity Equipment and Sources
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2.6 Terms and Conditions of Purchase of Equipment
Cash Basis
Cash based purchase of equipment will be funded by the capital
of the business from the investments of the owners/shareholders. The cost
of the equipment will be taken from the owner’s equity.
Loan thru Lending Institutions

Application Requirements
Basic Documents
 Filled-out and signed application form
 Clear copy of one (1) valid ID matching application details
 Marriage Contract (if applicable)
Income Documents
 Photocopy of Audited Financial Statements for the last 2
years with latest ITR
 Bank Statements of Photocopy of Passbook for the last 6
months
 Certificate of Registration issued by SEC, Latest Amended
Articles of Incorporation and By-Laws, List of Elected Officers,
Board Resolution or Secretary’s Certificate
 Business Bakground/Company Profile
 Proof of other income, if any
Collateral Documents
 Photocopy of TCT/CCT
 Photocopy of tax Declaration (for land and improvement)
 Reservation agreement of Contract To Sell or Statement of
Account (for DOA accounts only)
 Statement of Account from the current lender and Official
Receipts for the last three (3) months
 Appraisal Fee
Post-Approval Requirements
 Original Owner’s Copy of TCT/CCT
 Original Tax Clearance
 Certificate true copy of latest Tax Declaration
 Master Deed of Declaration (for condominium only)
 Photocopy of latest full year Real Estate Tax Receipt (RETR)
 Special Power of Attorney (if applicable)
17
2.7 Factory Location and Layout
A. Short Term Plan
Figure 4. Food Kiosk for Short-term Plan
The food stall will be set up at the Agusan National High School Senior High
School Canteen located at A.D. Curato Street, Butuan City. The figure above
depicts the proposed layout of the stall.
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B. Long Term Plan
Figure 5.Future Establishment for Long-term Plan
The proposed restaurant will be located at Capitol Drive, Butuan City. The
picture above depicts the layout of the store’s display and interior.
2.8 Raw Materials
Tabulated below are the raw materials needed for the creation of Munchling
Fried Oreos and the corresponding brand of the product. Also listed are the
respective amounts needed to make one recipe of the product.
Ingredients Brand
Condense milk Alaska
White Sugar (250 g) Victoria
Sachets of powdered milk Bear Brand
Packs of marshmallow Mello
Table 6. Raw Materials
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2.9 Cost of Raw Materials
The following ingredients with their corresponding prices tabulated below

are the amounts used for two recipes (approximately 100 pieces). The table
stipulates the quantity needed and the amount to be spent on these raw materials.
Ingredients Brand Qty Unit Unit Cost Amount

Condense Milk Alaska 1 mL 45.50 45.50
White Sugar Victoria 1/2 Tbsp. 25.00 25.00
(250 g)
Powdered milk Bear Brand 12 Pack 12.25 147.00
Packs of Mello 3 Pack 19.00 57.00
marshmallow
TOTAL 101.75 274.5
Table 7. Cost of Raw Materials
2.10 Raw Materials Availability
Raw materials needed to produce the products are readily available on local
supermarkets. Abundant quantity of products are supplied by local manufacturer
making it more accessible for production process. The raw materials needed to
create Pastimallowlicious coated marshmallows are available within the locality.
All ingredients are available throughout the year from the same source. The table
below stipulates the availability of the raw materials in the market.
Ingredients Brand Source

Condense Milk Alaska
White Sugar Victoria PureGold
(250 g) Marketing
Powdered milk Bear Brand
Baking Powder (250 g) Calumet
Table 8. Sources of Raw Materials
2.11 Labour
The production process of Pastimallowlicious requires only one (2) workers

responsible for making the product. The process takes only one (1) hour. The
worker needed for this job must have basic culinary skills and must work at an
efficient pace to complete the task under a short amount of time. The direct labour
will take part in the production of goods while the indirect labour will support the
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direct labour in the production process. The indirect labourer will be given tasks
such as purchasing the raw materials needed, quality control, and managing and
handling the materials. As the direct labourer, he should acquire certain skills as
part of the production crew that produces goods. Skills needed will include basic
culinary skills, measuring abilities, hygiene consciousness, good communication
skills, and the ability to cope and thrive under pressure.
2.12 Cost of Labour
Only one worker is needed for the production of Pastimallowlicious coated

marshmallows. Moreover, it only takes one hour to complete the production
process. The wage rate is based on the minimum wage for Caraga which is
Php325.00.
Worker Wage Weekly Wage

Worker 1 50.00 350.00
Worker 2 50.00 350.00
TOTAL 50.00 350.00
Table 9. Cost of Labour
2.13 Labour Availability
Workers with the appropriate skill set are available throughout the year. This
positively affects production since this ensures that the production process is not
likely to cease due to shortage of workers. The direct labour needed for this
process is also limited to one (1) worker.
2.14 Labour Productivity
The labourers will stay motivated through a quarterly team building activity
to be conducted in interesting venues. In addition to this, labourers will also look
forward to a year-end party every December and an “Employee of the Year” award
will be given. Most importantly, a healthy relationship between the business owner
and the labourer’s will be developed for them to stay motivated.
2.15 Factory Overhead Expenses
SHORT-TERM PLAN
Overhead Expense Amount
Electricity 0.00
Table 10. Short-term Plan Overhead Expense
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LONG TERM PLAN
Overhead Description Expense

Expense
Rent on Factory Rental fee per month 5000.00
Building
Supervisors in Store Supervisor (per month) 15,000.00
the Factory
Production Supervisor (per 20,000.00
month)
Factory Direct labour (per week) 250.00
Maintenance
Employees
Factory Monthly consumption 2,500.00
Electricity
Table 11. Short-term Plan Overhead Expense
2.16 Production Cost

Qty Description Unit Price Amount (Php)
(Php)
1 can Condensed Milk 45.50 45.50
6 tablespoons White Sugar (250 g) 0.715 25.00
12packs Powdered Milk 12.25 147.00
3packs Marshmallows 19.00 57.00
Total 77.47 274.5
Table 12. Cost per 100 Products
Cost per product based on Raw Materials = P111.10/100

= P 1.11
Operational expenses
Transportation - P16.00
Toothpick - P17.50
Labor - P50.00_
TOTAL: P83.50
Cost of a Product During Production Process = P1.11 + (72.14/100)
= P1.83
Markup = 10%
Selling Price = P1.83 + (P1.83*0.10)
= P2.013
Actual Selling Price = P5.00
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SECTION 3
ORGANIZATION AND MANAGEMENT PLAN
The organization and management plan is of great importance to any

business. It provides the summarize information about the business’structure and
team and serves as a guidance by establishing formal reporting relationships
within the business so that each aspect of operation is taken account for and
handled by an individual with the appropriate skill set. Managing the business and
ensuring that each department is equipped with enough resources is also
essential.
3.1 Form of Business

Pastimallowlicious coated marshmallows is established through a formal
arrangement or partnership between 5 individuals cooperating to manage this
business. All partners involved in this form of business share liabilities and profits
equally, although not every partner is necessarily involved in the management and
day-to-day operations of the venture.
The partners are involved in general partnership where everyone agree to
share in all assets, profits and financial and legal liabilities of Pastimallowlicious
Food Company. The partners have unlimited liability, which means that the
partners’ personal assets are liable to the partnership's obligations. In fact, any
partner can be sued for the entirety of a partnership's business debts.
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3.2 Organizational Structure
Lyka Faith S. Ceniza

PRESIDENT
Stephen Sanoria
HUMAN RESOURCE DEPARTMENT HEAD
Dither O. Simangca
SALES DEPARTMENT HEAD
Rachel Igot Delma Palima

PRODUCTION SUPERVISOR FINANCE DEPARTMENT HEAD
Delma Palima
Figure 6. Organizational Structure
A. Roles of Members
I. Executive Department
1. President – The president and head of the executive
department, Lyka Faith S. Ceniza, is the overall head of
the entire business. She provides strong leadership for the
business by working with the different departments to
establish short and long-term goals, plans and strategies.
She is also responsible for overseeing the entire workforce
and ensuring that resources are allocated properly. The
president of the business makes certain
24
that the departments are able to meet their individual
goals.
II. Human Resource Department
1. Human Resource Head – The head of the Human
Resource Department, Stephen Sanoria, is responsible for
the smooth and profitable operation of the Munchlings’
labor force. She supervises the management on staffing
plans, compensation, training and development, and labor
relations for workers. As the director of the HR
Department, she makes sure that human resource-related
initiatives are properly planned, designed, and developed
to support organizational strategic goals.
III. Production Department
1. Production Supervisor (Preparation and Purchasing) –
The business’ Production Supervisor is Rachel Igot who is
the major overseer of the production and creation of fried
Oreos as well as of the purchase of the raw materials
needed to create fried Oreos. As the Product Manager,
she is tasked with leading the production department and
managing the Munchlings product line by determining the
most efficient way for the different portions of the
production process to be done. Product managers are
responsible for guiding the success of a product and
leading the team that is responsible for improving it.
IV. Sales Department
1. Sales Department Head – Diether O. Simangca is the
head of the Sales Department. He is the one who plays a
pivotal role in achieving the sales targets and reporting the
revenue generation of the Pastimallowlicious business.
He is also responsible for meeting the sales targets of the
organization through effective planning and budgeting and
managing the marketing of the product. Being the head of
sales, he uses his commercial acumen and
understanding of the consumer base to improve sales
department performance and customer awareness by
collaborating with the internal departments and external
departments.
25
V. Finance Department
1. Finance Department Head – The head of the Finance
Department, Delma Palima, is responsible for the treasury
and audit of all monetary transactions within the
Pastimallowlicious business. She oversees all of the
department’s activities, from basic bookkeeping to
providing information to assisting managers in making
strategic decisions. She is also tasked with managing the
business’ cash flow and ensuring that there are enough
funds to meet the daily payments. She is trusted with
overseeing the business’ budgets and forecasts to ensure
financial stability.
B. Management and Organization
Department Function
Executive Department The Executive Department initiates certain
projects that can provide valuable revenue to
the business. It is the over-all head and
manager of the business. This department
approves all proposed action plan made by
different subject department and directs them
towards achieving their individual goals.
Human Resource The human resource department is instrumental
Department in providing labor law compliance, record
keeping, hiring and training, compensation,
relational assistance and help with handling
specific performance issues. It is responsible for
hiring employees for the business venture.
Department Function
Production Department The Production Department is responsible for
converting raw materials into finished
products (fried Oreos). In between the
processes of production, the department
works to improve the efficiency of the
production or assembly line so that it can meet
the output targets. It also handles all the
aspects regarding the purchase of raw
26
materials and ingredients and the creation of
the product.
Sales Department The important function of the Sales
Department is to bridge the gap between the
potential customer’s needs and the products
that the business offers that can fulfill their
needs. It works to market the products
manufactured by the business itself.
↳ Marketing The Marketing Department plays a vital role in

Department promoting the business and mission of an
organization. It serves as the face of your
company, coordinating and producing all
materials representing the business. It is
under the Sales Department.
Finance Department Finance Department is the part of an

organization that is responsible for acquiring
funds, managing funds within the
organization, and planning for the expenditure
of funds. It is responsible for bookkeeping,
managing cash flow, budgeting, and
forecasting. It is responsible for the treasury
and audit of all monetary transactions of the
business.
Table13. Management and Organization
3.3 Pre-Operating Activities

The idea of creating the product was from the investors’ market observation.
From the popularity of oreos, from ice cream to frappes, making a product using it
might be as well. Situated in a large market, the product quickly gained a following
despite being new. Relying solely on positive word-of-mouth, the excellent tasting
product have become popular and sought after in a short span of time.
Compliance with DTI (Department of Trade and Industry)
 Documentary Stamp Tax for application
 Business Name Registration
Compliance with BIR (Bureau of Internal Revenue)
 BIR annual registration
 Documentary Stamp tax for the lease contract
 Books of account purchased
Mayor’s Business Permit
27
 Brgy. clearance
 Corporate community tax certificate
 Mayor’s business permit fee for new business
 Fire safety and inspection fee
Other costs and expenses
 Fire extinguisher for fire safety compliance:
 Rent of a small office space (first 2 months and 1 month deposit)
 Employee’s salary (one employee for the first 3 months)
 Cost of telephone and Internet installation
3.4 Equipment & Facilities (Machineries)
DEPARTMENT EQUIPMENT NEEDED

Executive Department/President’s  Telephone
Office  Personal Computer
Human Resource Department  Telephone
 Personal Computer
Sales And Marketing Department  Laptop
 Projector
 Printer
Production Department  Refrigerator
 Kitchen Utensils
Finance Department  Laptop
 Printer
Table 14. Equipment Needed Per Department
28
EXECUTIVE DEPARTMENT
HUMAN RESOURCE DEPARTMENT
29
SALES AND MARKETING DEPARTMENT
FINANCE DEPARTMENT
30
PRODUCTION DEPARTMENT
Figure 7. Equipment Needed per Department
3.5 Administrative Expenses
Machineries Unit Price Amount

Dell Inspiron 5570 15.6-inch Core 38,990.00 77,980.00
i5-8250U(2)
Canon PIXMA E480 All in One 5,995.00 11,990.00
Printer (2)
Panasonic KX-T7730X White 5,000.00 10,000.00
Proprietary Telephone (2)
Sharp SJML70AS 6.3cuft/179L 11,800.00 11,800.00
Two Door Refrigerator
Epson EB-S41 SVGA Projector 17,495.00 17,495.00
Lumens
Kitchen Utensils 3,000.00 3,000.00
TOTAL Php82,280.00 Php32,265.00
Table 15. Administrative Expenses
31
3.6 Operating Expenses
Machineries Unit Price Amount

Sharp SJML70AS 6.3cuft/179L 11,800.00 11,800.00
Two Door Refrigerator
Kitchen Utensils 3,000.00 3,000.00
TOTAL Php14,800.00 Php14,800.00
Table 16. Operating Expenses
32
Section 4
FINANCIAL PLAN
The financial part of the business plan is a comprehensive evaluation of the

business current and future financial state. It includes various financial statements
that show where your company currently is financially, and where it intends to be.
4.1 Project Cost
A total capital of Php540 was used by the business to purchase assets

and maintain operation. Six investors contributed an equal amount of Php90.
A shareholders contribution of Php90 was equally contributed in exchange

for a 16.67% business ownership percentage.
33
Summary of Sales, Transaction, & Expenditures
Day1 – September 14, 2019
Number of Goods Produced : 100

Number of Goods Sold : 91
Number of Goods Unsold : 9
Cost of Product : Php 111.10
Total Operating Expenses : Php 85.96
Total Cost of Production : Php 197.06
Percentage Mark-Up : 10%
Selling Price : Php 3.00
TOTAL SALES : Php 273
TOTAL PROFIT : Php 76.94
A. RAW MATERIALS
B. Qty Description Unit Price Amount (Php)
(Php)
Total 77.47 274.5
C. OPERATING EXPENSES
Qty Description Unit Price (Php) Amount (Php)
100 pieces Toothpick 0.175 17.50
2 Transportation 8.00 16.00
Labor 50.00 50.00
Sub-Total 58.16 83.5
Total 116.335 167.00
C. Total Cost of Production : Php 167.00

D. Selling Price : 167.00/100 = Php 1.67
34
1.67+(167*.10) = Php 1.83
Actual Price : Php 5.00
E. Profit : 273 – 167.00 = Php 106.00

A. RAW MATERIALS
D. Qty Description Unit Price Amount (Php)
(Php)
Total 77.47 274.5
B. OPERATING EXPENSES
C. Qty Description Unit Price (Php) Amount (Php)
Labor 50.00 50.00
Total 116.335 164.73
35
1.90+(1.90*.10) = Php 2.09
E. Profit : 261 – 164.73 = Php 96.27

A. RAW MATERIALS
E. Qty Description Unit Price Amount (Php)
(Php)
Total 77.47 274.5
D. Qty Description Unit Price Amount (Php)
(Php)
Labor 50.00 50.00
Total 116.335 164.73
36
2.23+(2.23*.10) = Php 2.45
E. Profit : 369 – 274.5 = Php 94.5

A. RAW MATERIALS
F. Qty Description Unit Price Amount (Php)
(Php)
2 cans Condensed Milk 45.50 91.00
Total 77.47 394.75
E. Qty Description Unit Price (Php) Amount (Php)
Labor 50.00 50.00
Total 116.335 163.5
37
1.80+(1.80*.10) = Php 1.98
E. Profit : 255 – 163.5= Php 91.5

A. RAW MATERIALS
A. Qty Description Unit Price Amount (Php)
(Php)
3 cans Condensed Milk 45.50 136.5
Total 77.47 440.25
38
F. Qty Description Unit Price (Php) Amount (Php)
Labor 50.00 50.00
Total 116.335 163.85

2.00+(2.00*.10) = Php 2.n2
E. Profit : 282 – 163.85= Php 118.15

39
A. RAW MATERIALS
B. Qty Description Unit Price Amount (Php)
(Php)
2 cans Condensed Milk 45.50 91
Total 77.47 394.75
C. OPERATING EXPENSES
G. Qty Description Unit Price (Php) Amount (Php)
Labor 50.00 50.00
Total 116.335 163.85

1.86+(1.86*.10) = Php 2.05
E. Profit : 150 – 163.85= Php 13.85
40
Summary of Transactions
Day 1 2 3 4 5 6 Total
Goods 100 87 123 96 94 50 550
Produced
Cost of Goods 91 87 123 85 94 50 530
Sold
OPEX 86 80 86 86 86 59 483
Cost of 111.10 136 207 151 197 116 918.1
Production
Total Sales 273.00 261.00 369.00 255.00 282.00 150.00 1,590.00
Total Profit P76.94 P125.00 P162.00 P104.00 P85.00 P34.00 P586.94
Table 17. Summary of Transactions
4.2 Income Statement
Pastimallowlicious
Income Statement
For the month ended September 2019
Sales Php1,590.00
Less: Cost of Goods Sold
Supplied Expenses 530
Transportation 96.00
Packaging 72.57
Labor 300.00
Total Expenses 998.57

Gross Sales 591.43
NET INCOME Php591.43
Table 18. Income Statement
Income statement reports Pastimallowlicious’ financial performance for the

month of September. A total of Php1,590 was gained after 6 days of selling period.
Subtracting the expenses for producing the products, the business has a net
income of Php591.43.
41
4.3 Cash Flow Statement
Pastimallowlicious
Statement of Cash Flow
Cash flow from financial activities
Capital
Net cash from financing activities Php500.00
Cash flow from investing activities 0.00
Net cash from investing activities
Cash flow from operating activities

Total Sales 1,590.00
Supplied Expenses 530
Transportation 96.00
Packaging 102.73
Labor 300.00
Net cash from operating 591.43
activities
NET CASH BALANCE Php1,091.43
Table 19. Statement of Cash Flow
Table 19 shows the inflow and outflow of cash of Pastimallowlicious. It has

a net cash from financing activities of Php500.00 and a total of Php591.43 net cash
from operating activities. The total net cash balance is Php1,091.43
42
4.4 Balance Sheet
Munchlings
Balance Sheet
ASSET LIABILITIES
Cash Php1,091.43 Accounts Payable 0.00
OWNER’S EQUITY
Capital 500.00
Net Income 591.43
TOTAL ASSET Php1,091.43 TOTAL LIABILITIES & OWNER’S EQUITY Php1,091.43
Table 20. Balance Sheet
The balance sheet shows the financial position or condition of an entity by

listing the assets, liabilities and owner’s equity as at a specific date. The amount
of assets is equal to the amount liabilities and owner’s equity at Php1,091.43
4.5 Return on Investment
𝑛𝑒𝑡 𝑖𝑛𝑐𝑜𝑚𝑒
ROI =( ) x 100
𝑐𝑎𝑝𝑖𝑡𝑎𝑙
𝑃ℎ𝑝591.43
= (𝑃ℎ𝑝500.00) x 100
ROI = 118.29%
The calculated ROI of Pastimallowicious Food Company. is at 118.29%.

The business’ gains compare favourably to the total expenditure, having a return
that is more than 100% of the capital.
43
4.6 Breakeven Analysis
Breakeven Analysis
1800
1600
1400
1200
Sales
1000
Variable Cost
800
Fixed Cost
600
Total Cost
400
200
0
3 6
Figure 8. Breakeven Analysis
The complete break-even chart is shown in the chart above. It has been
prepared for Munchlings which has a fixed expense of Php96.00 for transportation,
total variable expense of Php1,212, total expense of Php1,296 and sales of
Php1,590 for the first month of operation. A breakeven point at day 1 was observed
where the recorded gains and losses estimated at Php300 are equal.
44
4.7 Pro-Forma Income Statement
Table 21. Pro-Forma Income Statement
The Pro-forma income statement shows the projections of income and

expenses which they expect to have in the future. Each succeeding year is
increased by ten percent (10%). In September 2022, Pastimallowlicious will have
Pastimallowlicious
Pro-Forma Income Statement
For the month ended September
Sept 2018 Sept 2019 Sept 2020 Sept 2021 Sept 2022
Total Sales
Php5,300 Php6,095 Php 7,009.25 Php 8,060.64 Php 9,269.73
Less:
Expenses 3,344.37 3,846.03 4,422.93 5,086.37 5,849.32
Net Income Php1,955.63 Php 2,248.97 Php 2,586.32 Php 2,974.27 Php 3,420.41
total sales of Php9,269.73, an expense of Php5,849.32, and a total of Php3,420.41

net income after 5 years of business transactions.
45
APPENDIX A
MARKET SURVEY TEMPLATE
Description: Pastimallowlicious are made of Marshmallows coated with

condensed milk and powdered milk dipped into white sugars.
I. Profile of the Respondents

A. Occupation
Student
Teacher
B. Level/Department
Junior High
Senior high
C.
D. Sex
Female
Male
II. Product Evaluation.
1. Do you like bite-sized treats?

__ Yes __No
2. What kind of bite-sized treats do you like?
List the types: ____________________________
3. Have you coated marshmallows?
4. What taste would you like?
__ Sweet __ Unsweetened __Others (please specify)
5. Which coating of marshmallows do you prefer?
__ Plain __ Sugar-Coated __ With chocolate syrup
6. Do you want other flavors (Strawberry, Peanut Butter, Chocolate,
etc.) of our product?
__ Yes __ No
7. What would be the reasonable price of coated marshmallows?
__ 5php __8php __ 10php
8. Do you think product packaging or presentation is necessary?
__ Yes __ No
9. Would you recommend this product to other customers?
__ Yes __ No
10. What can you suggest to improve our product?
Please indicate. : _______________________________________
“Simple. Delicious. Best.”
46
APPENDIX B
FOOD TASTING TEMPLATE
APPENDIX A
Customer Survey
Agusan National
High School-SHS
STEM __
ABM __
HUMSS ___
To our Valued Customers:
We are asking you to try this tasty food that we would like to sell in the Campus.
Check the box that best describes how you feel about it! 
Very Good Good Just Okay Not Appealing

Appearance
Taste/Flavor
Mouth-Feel
“Simple. Best. Delicious”
47
APPENDIX C
MARKET SURVEY INVENTORY RESULT

RESPONDENTS
SEX JHS SHS TEACHERS
MALE (40) 20 20 10
FEMALE (40) 20 20 10
Question 1.
JHS students [M, SHS students [M, Teachers

F] F]
Yes 34 [13,21] 35 [17,18] 13
No 6 [3,3] 5 [3, 2] 7
Question 2.
 Fishballs
 Cakes
 Yema
 Candies
 Cheese sticks
 Brownies
 Cupcakes
Question 3.

F] F]
Yes 20 [7,13] 13[7,6] 5
No 20 [9,11] 27 [13,14] 15
48
Question 4.

F] F]
Sweetened 37 [19,18] 37 [19,18] 14
Unsweetened 3 [1 ,2 ] 1 [1,0] 6
Others 0 [0,0] 2 [chocolatey, 0
Bittersweet]
Question 5.

F] F]
Plain 3 [3,0] 4 [2, 2] 7
Sugar coated 4 [2,2] 4 [2, 2] 3
Chocolate Syrup 33 [11,22] 32 [16 ,16 ] 10
Question 6.

F] F]
Yes 31 [14,17] 31 [16,15] 20
No 9 [2, 7] 9 [4,5 ] 0
Question 7.

F] F]
5php 34 [13,21] 31 [17,16 ] 14
7php 3 [1,2] 0 [0,0] 3
10php 2 [1,1] 9 [3,6] 3
12php 1 [1 ,0] 0 [0,0]
49
Question 8.

F] F]
Yes 31 [14,17] 20 [2,8] 17
No 9 [2,7] 20 [18,2] 3
Question 9.

F] F]
Yes 39 [16,23] 38 [18,20] 17
No 1 [0,1] 2 [2,0] 0
Uundecided 3
Question 10.
 Sweet and tasty

 Put toppings
 Improving serving size
 Make it affordable
50
APPENDIX D
FOOD TASTING INVENTORY RESULT
RESPONDENTS
SEX JHS SHS TEACHERS
MALE (24) 5 13 6
FEMALE (76) 35 27 14
Question 1.

F] F]
Yes 35 [4,31] 39 [13,26] 16
No 5 [2,3] 1 [0,1] 4
Question 2.

F] F]
Yes 40 [6,34] 37 [12,25] 20
No 0 [0,0] 3 [1,2] 0
Question 3.

F] F]
Very Good 23 [2,21] 19 [7,12] 9
Good 15 [3,12] 18 [5,13] 11
Needs 2 [1,] 3 [1,2] 0
Improvement
51
Question 4.

F] F]
Yes 40 [6,34] 33 [13,20] 20
No 0 [0,0] 7 [0,7] 0
Question 5.

F] F]
Yes 34 [4,30] 37 [12,25] 20
No 6 [2,4] 3 [1,2] 0
Question 6.

F] F]
Very Good 18 [3,15] 15 [5,10] 6
Good 22 [3,19] 21 [8, 13] 10
Needs 0 [0,0] 4 [0,4] 4
Improvement
Question 7.

F] F]
2pcs for 5php 23 [3,20] 15 [6,9] 6
3php 17 [3,14] 24 [6,18] 12
others 0 [0,0] 41 [1,0] 2php/ 5php
52
Question 8.

F] F]
Yes 39 [6,33] 40 [13,27] 20
No 1 [0,1] 0 [0,0] 0
Question 9.

F] F]
Yes 40 [6, 34] 40 [13,27] 20
No 0 [0,0] 0 [0,0] 0
Question 10.
 Serve hot
 Add more chocolate syrup
 Make it look more presentable
 Make it bigger
 Lessen oil
 Improve packaging
 Good taste
53
DOCUMENTATION
54
Gathering of ingredients
Mixing all dry ingredients
55
Dip the cookies into the batter
Finish Product
56
ENTREPRENEUR’S PROFILE
LYKA FAITH S. CENIZA

P-4 Brgy. Sumilihon, Butuan City
[email protected]
09464673759
PERSONAL INFORMATION
Name: Lyka Faith S. Ceniza
Place of Birth: Butuan City
Date of Birth: October 4, 2000
Age: 18 years old
Father’s Name: Alfredo S. Ceniza
57
Mother’s Name: Letecia S. Ceniza
EDUCATIONAL BACKGROUND
Senior High School: Agusan National High School – Senior High School
Academic Track: Humanities and Social Sciences (HUMSS)
A.D. Curato St., Butuan City
Junior High School: Northeastern Mindanao Academy
Elementary: Sumilihon Central Elementary School
DIETHER O. SIMANGCA
Brgy. 15 Villasor, Butuan City
[email protected]
09951532009
Name: Diether O. Simangca
Date of Birth: December 10, 2001
Age: 17 years old
Father’s Name: Constancio A. Simangca Jr.
Mother’s Name: Joudillee O. Simangca
58
Senior High School: Agusan National Highschool- Senior High School
Academic Track: Humanities and Social Sciences (HUMSS) Strand
A.D. Curato St., Butuan City
Junior High School: Agusan National High School
Elementary: Jose T. Domingo Sr. Central Elementary School
RACHEL JOY IGOT

Brgy. New Society Village,Butuqn City
[email protected]
09486394553
Name: Rachel Joy Igot
Date of Birth: September 15,2000
Age: 19 years old
Father’s Name: Joseph Jowie Jalop
Mother’s Name: Rachelle B. Igot
59
Senior High School: Agusan National Highschool- Senior High School
Academic Track: Humanities and Social Sciences (HUMSS) Strand A.D. Curato
St., Butuan City
Junior High School: Agusan National High School Elementary: Butuan Central
Elementary School
STEPHEN C.SANORIA
Purok - 2 Brgy. Upper Doongan, Butuan City
[email protected]
09457433019
Name: Stephen C. Sanoria
Date of Birth: October 14, 2001
Age: 17 years old
Father’s Name: Menelaus A. Sanoria
60
Mother’s Name: Mercedita C. Sanoria
Senior High School: Agusan National High School – Senior High School
Academic Track: Humanities and Social Sciences (HUMSS)
T. Sanchez St., Butuan City
Junior High School: Libertad National High School
Elementary: Butuan Central Elementary School
61

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Pastimallowlicious Food Company

The Pastimallowlicious Food Company would like to express their sincere

The proponents also extend their heartfelt gratitude to Mrs. Teresa R.

The Pastimallowlicious Food Company is also grateful for the cooperation

The Pastimallowlicious Food Company humbly dedicate this business plan to

Entrepreneurship teacher, Mrs. Teresa R. Palad, who genuinely helped the

And Above All,

I. Brief Description of the Project

Pastimallow brings benevolence in any taste of this product

As a business, the Pastimallows Food Company ideate to

The slogan of the Pastimallowlicious is “start with a simple

II. Brief Profile of the Entrepreneurs

 Lyka Faith S. Ceniza

- Lyka is an entrepreneur that takes initiative in every action the

- Delma is an entrepreneur who is willing to attend the needs of

III. Project’s Contributions to the Economy

Pastimallowlicious as a product is beneficial to the

Locally, this product will contribute greatly through the

1.1 Description of the Product

SWOT Pastimallowlicious Competitor A Competitor B

Figure 2. Business Location

The perfectly Pastimallowlicious will be sold at Agusan National High

1.4 Market Area

1.5 Main Customers

1.7 Market Share

This product with its high demand is beneficial to the entrepreneurs

1.8 Selling Price

The product will be sold at ₱5.00 in 2 pieces dipped in condensedmilk

1.9 Sales Forecast

The entrepreneurs value the demands of the customers so as long

1.10 Promotional Measures

To promote the product, the entrepreneurs provide business cards

The total expenses in distributing the product are ₱503.00.

Marketing Activity Budget

2.1 Production Process

Ingredients Procedure Finished Product

1. 1 can 1. Mix the condense

Figure 3. Production Process

2.3 Life of Fixed Capital

 Design and Construction:

 Surfaces, Equipment, and Utensils:

 Facilities for Cleaning Food and Equipment:

 Facilties for Washing Hands

 Sanitation Standard Operating Procedures

Equipment Description Source Unit Cost Amount

The establishment and equipment to be purchased for the long term

Equipment Description Source Unit Cost Amount

Loan thru Lending Institutions

A. Short Term Plan

Figure 4. Food Kiosk for Short-term Plan

Figure 5.Future Establishment for Long-term Plan

2.8 Raw Materials

Condense milk Alaska

White Sugar (250 g) Victoria

Sachets of powdered milk Bear Brand

Packs of marshmallow Mello

Table 6. Raw Materials

The following ingredients with their corresponding prices tabulated below

Ingredients Brand Qty Unit Unit Cost Amount