ILOCOS SUR POLYTECHNIC STATE COLLEGE

Executive Summary:
No one can live without food. That’s why food is valid to be one of the mans
basic needs. After every meal Ilocanos often seek for a sweet that will give them satisfaction.
MarzPolVoron!. Is a partnership in nature. The business will be managed by Mr. Marlon James F.
Tobias.

This business plan is about a nutritious yet enjoyable sweet treat called
polvoron. The product will be manufactured at Brgy. San Juan West Pilar, Abra. The initial capital for
the first month is P 500.00. The capital needed to make the business possible will be provided by the
proponent’s savings and allowance. The main product is polvoron that is made from skimmed milk, that
promotes healthy, affordable and enjoyable sweet treats.

The management and operation of MarzPolVoron! Starts from inventory and

estimation of the volume of polvoron to be produced daily. Next is the purchasing of the ingredients and
materials needed. Third, the production and packaging of the said product. Lastly, the marketing and
selling of MarzPolVoron! Since this is a new business line we aim to capture 20% of the market. The
product will be sold at different sari-sari stores or they can order online via chat messages.

The business will be definitely succeeded because its affordability. The

ingredients ad raw materials needed can be brought at a very low cost. Profitable, because we can get
back the capital at a short span of time ad lastly, it is attainable its procedure ca be done by anyone
without ease.

Vision
Transform Ilocano delicacies into a high-class dessert that will promote original
polvoron and will satisfy the customer’s needs.
Mission
Innovate a regular polvoron into extraordinary ones and be introduced to the
Ilocano natives promoting a healthy lifestyle and delightful experience.

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

Business Description:
The business is focused on making polvoron, a healthy polvoron that is new in the eyes of the
customers. Basically, the usual polvoron has bee innovated and make it more unique and healthier kind
of product. The mission of the business is to innovate a regular polvoron into extraordinary ones and be
introduced to the Ilocano people promoting a healthy lifestyle ad delightful experience.

The owners want to bring back the essence and be recognized again the polvoron which is our
traditional Filipino dessert. They are going to offer it to the market with a new style and flavors which
are not so common in pastries like this.

On the other hand, the vision is to transform Ilocano delicacies into a high-class dessert that
will promote the local original delicacies. The people who are part of establishing this business has a
goal to bring back this kind of Filipino dessert to the Ilocano people and be introduced to the youth.

They want this product to be part of every home satisfying their cravings. Also, be recognized
to our provincial wide by the application of online selling which in a huge range of marketing a product
as they appreciated of the owner’s dedication in forming and offering Polvoron to the customers as we
want all the best.

Business Name
The name of the business will be MarzPolVoron for the proponent of the business want to offer
a polvoron that can make a long-lasting loyalty and passion to their customers. They will make a
polvoron that can satisfy their cravings and give a unique taste as they innovate a simple polvoron to a
more enhancing one.

Location of the Business

The location of the business will be at Brgy. San Juan West Pilar, Abra . Since the products
that they are going to offer are for all ages, it really fits especially with the children, students and other
individuals in our community. The manufacturing of the products will be done at the owner’s house and
be delivered to the different stores in our community.

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

Target Customers and Main Value Proposition:

Target Customer
As our target market for our product we segment it first in all ages, second is I the different sari
sari stores in our community to sell our products. They are the target customers because as we
observed polvoron can be served at any time and fun to eat when you are bored.

The MarzPolVoron might become popular with the all ages because it is new to their eyes and
taste and its right for all the customers.

Main Value Proposition

The MarzPolVoron holds the quality, taste and needs and wants of the customers and
consumers. The product has its unique identity from packaging up to the quality that will ensure
consumers satisfaction at all time. Unique in the sense that will include inspiring message in the
packaging the said product.

Consumers buy MarzPolVoron not only because of its affordability but also for the benefits that
they could get from it. MPV ( MarzPolvoron) sweet delicacies are not only for pasalubong but also a
great source of nutrients.

Industry Background:
MarzPolVoron is a partnership type of business organization. This is composed of 5 members
who are binding themselves to contribute money and industry into the common fund. This kind of
business is easier to establish and requires manpower in order to run this business effectively and
efficiently. This business not require a lot of funds for the ingredients and materials needed are
affordable.

The projectile of this business will go beyond as its one of a kind business that our community
don’t have. This will have constant performance in the market because of its demand. Looking to its
future perspective of MarzPolVoron this will be recognized into national level that will create and open
more opportunities in the business industry.

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

Competitors Analysis:
According to the Spi.ph, the most popular business for selling polvoron in the Province of Abra
is Goldilocks. The MarzPolVoron will be having a hard time in competing with these popular and well-
known business in the market.

Goldilocks is the most recognizable store that offers these products. The outlook for this
product in general and in particular is positive for several reasons. First, the unique way of packaging
the product is wherein you can see the inspiring message at the back of it. Second, consumers are
buying the product to the nearest distributed stores. Third, we made a tasty homemade product that is
cheaper compared to the above stores mentioned.

The only advantage of the MarzPolVoron it has a uniqueness and affordability that will be trend
for all ages and small business-like sari-sari store.

Marketing Plan:
Product
Our product is Polvoron with a new taste and appearance that will be catchy for our customers because
of the innovation of the old Polvoron that they have known. Overall our Price is a very unique, healthy,
and affordable our customers.

Price
The price per piece of Polvoron will be five (5) pesos in various flavors. Based on the computation that
the business made, the amount that they get on their costing is two (2) pesos. For the markup, the firm
decided to put 80% (Php3.00) increment to the cost price. The total selling price per Polvoron will be
Php5.00.

Place
The MarzPolVoron is a manufacturing type of business they choose the Brgy. San Juan West Pilar,
Abra to supply their product as their large targeted customers particularly the students and other
individuals located at this place. The product will be distributed to the different sari-sari stores and they
are the ones who will sell to the consumer. Also, the business will allow meetups within the premises of
the community, only for our online customer. For bulk order which is outside Pilar they offer shipping
services to deliver the products.

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

Promotion
Promoting the Polvoron the owners will use social media to promote and advertise the They use this
marketing strategy since it’s a big help for the business to easily notice the product and gain customers
concerning that the usage of the internet is astonishingly increasing. On their social media page, they
will put all the important and relevant information regarding the product and business, including in their
fillers that they’re going to give to the different store owners. Another, the business will use word of
mouth referral because it is one of the easiest and effective advertisements in the industry. These
happen when the students who tasted our product they can use their voice to tell or recommend to
others our product which is delicious, affordable and healthier one.

People
Employees workers required to have a long patience in work to accommodate the customers properly.
Employees must be wearing a hairnet and face mask to avoid dirt on the product and for the product to
be clean and neat. Obedience and Respect is also a key for the business as every employee must
know how to obey the rules given and respect each other. Responsibility, being responsible is not easy
but if you are passionate at your work, you can do your task properly. Employees should have a vision
and passion for the company in order for them to do their work happy and deeply. In an organization,
mistakes are cannot be avoidable that’s why every employee must be accountable for every mistake
they’re doing.

Packaging
The packaging of the product will be at a different kind of cellophane according to what flavor it is. The
proponents choose it to be simpler so that it will not require a huge budget when it comes to packaging,
also cellophane is easy to open and it is made up of light materials. For bulk orders, it will be placed in
a customized box to maintain its safeties and quality.

Positioning
Polvoron is an original Filipino pastry which can give a healthier kind of products with affordable prices
preferring delightful experiences.

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

Operational Plan:
Evaluation of Suppliers
The suppliers must attain the following:

Competency
Capability
Cost
Consistency
Commitment

MarzPolVoron will assess their suppliers measure the following orders on how will they sell and
rendered products and services to people. The company will thoroughly scan and evaluate its
performance especially in the price of the raw material on what manner they come up on their pricing
inclined in the quality and standard of products.

Also, the reason for this is to avoid mismatches between the needs and the supplier’s offerings which
can add production cost, delays that can gap its relationship towards their customers. The supplier of
the raw materials and packaging is, particularly the Kids Connect Bangued Abra, this will be temporary
as we seek for a supplier where we can buy all of the materials needed for the production of the
product and which we can avail discounts.

Purchase Procedure
Purchase Requisition is a formal request initiated by the production department for the purchase of
specific items. The requisitions specify what kind of materials is desired, how much. When and where
the materials have to be delivered. After receiving the purchasing requisition, the purchasing agent has
to find the best source to purchase the material from. Selection of a particular supplier is made after
inviting quotations from possible sources of supply.

Placement of an order depends on suitable quotations. After proper selection, orders are placed on
printed forms. The purchasing agent should perform the function of unloading and receive of materials
dispatched by the suppliers. At this stage, the invoice has to be checked with the order. Any delays that
can gap its relationship towards their customers.

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

The supplier of the raw materials and packaging is, particularly Kids Connect Bangued, Abra, this will
be temporary as we seek for a supplier where we can buy all of the materials needed for the production
of the product and which we can avail discounts.

Purchase Procedure Purchase Requisition is a formal request initiated by the production department
for the purchase of specific items. The requisitions specify what kind of materials is desired, how much,
when and where the materials have to be delivered. After receiving the purchasing requisition. the
purchasing agent has to find the best source to purchase the material from Selection of a particular
supplier is made after inviting quotations from possible sources of supply.

Placement of an order depends on suitable quotations. After proper selection, orders are placed on
forms. The purchasing agent should perform the function of unloading and receive of materials printed
dispatched by the suppliers. At this stage, the invoice has to be checked with the order. Any
discrepancy is reported immediately.

A similar comparison is made when the goods actually arrive. It has to verify the quantity and condition
of materials. When the invoices are received from the supplier, they are sent for verification. After the
verification, the purchasing agent requests the finance head to make the payment to the supplier.
Payment will be made according to the terms specified in the contract.
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Storage and Inventory Control

This is about how the company is going to monitor and control the inventory. Since the business
doesn’t have any physical store and large inventory and warehouse, the business will store their
inventory in the house of the owner where the production takes place.

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

 Upon receiving the raw materials from the supplier our production department will
check the purchases to ensure the correct items have been sent. This is to ensure that
the food and supplies delivered match on the established quality and quantity
specifications.
 After that they will immediately transfer goods to the appropriate storage. As the study
said placing products in storage will maintain product quality and safety.
 Spoilage of products was caused of improper product rotation, time abuse,
temperature abuse. To avoid all of this the management will guarantee that the
materials required are exact to the quantity needed in producing the product. The not
refrigerated materials it is being placed on a close and secure container and must be
labeled.
 Lastly, the business will reassure that the people who will take in charge on this control
will be knowledgeable enough and well-trained by the seminars provided by the
Organization.

Sales Procedure

Advertise product to the The management will

launch a free taste activity As they tasted and like the
customers by giving leaflets
which cutomers will try to product they will avail it and
that contain all the
tatste the prototype of the introduce the product to
information about the
product. other poeople.
product.

And the business will

Build relationship with the
distribute the product to the
customers nd meet tehir
different sari-sari store
satisfaction with our
owners which customers
product.
can buy the product.

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

Production Process
MarzPolVoron
Ingredients:
2 cups of flour
I cup powdered milk
4 cup of sugar
½ cup butter (melted)
Procedure:

1.In a frying pan over pan medium heat add flour and toast it until become lightly brown.
2. Remove the pan from heat allows cooling In a bowl, mix together the toasted flour, powdered milk,
and sugar until well-combined.
3. Add butter and continue mixing again until it became firmly powdered 5. Transfer the mixture to
a flat tray and using the polvoron molder, shape it. Make sure that
4. Add butter and continue mixing again until it became firmly powdered.
5. Transfer the mixture to a flat tray and using the polvoron miolder, shape it. Make sure that the mold
is compact as possible.

6. Arrange it in a plate and freeze it until firm about 15-30 minutes.

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

7. Wrap it individually in a cellophane or your chosen packing.

Equipment Required

Equipment/Materials Functions

Measuring Cup and Spoon

Used to measure the amount of ingredients

either liquid or solid.

Pan

Used to cook and mixed the all-purpose

flour together with other ingredients.

Whisk

Used to mixed and stir liquid ingredients.

Bowl
Used as a container

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

Molder
Used to mold the Polvoron

Tray

Used as a flat container of polvoron when it

undergoes the cooling process.

Management and Organizational Plan:

Organizational Structure

Marlon James F. Tobias

Manager/Sales Head

Xykan F. Balleras
Bachelor of Technology and Livelihood Education
Finance Head
 Rolan Tobias Alvin Jay Tobias Joshua Castillo
Production Staff Production Head Purchasing Agent
ILOCOS SUR POLYTECHNIC STATE COLLEGE

These five persons are the owner of MarzPolVoron. The position of each owner is based on their
specialization with a related skilled performance by a common goal. The aim of the organization is to
achieve its mission and vision. Everyone has their own and they must perform it precisely. Their
responsibility is to maintain a good relationship with each other. Especially on their supplier and
customer.

Roles of the Owners

Manager

Managers are the people in charge of employees and the facilities they work for. As a manager, her job
is to plan and promote the daily schedule, business transaction and coordinate employees, create and
maintain budgets of MarzPolVoron. The manager is also entitled to denote an employee who has
certain duties and responsibilities to lead functions or departments and employees.

Finance Head
The finance officer is responsible for the financial health of an organization. They produce financial
reports, direct investment activities, and develop strategies and plans for the long-term financial goals
of their organization. Also, control the overall budget, cost and fund of the business.

Production Head

Production managers ensure that the manufacturing processes run reliably and efficiently.
Responsibilities of the job include planning and organizing production schedules, assessing project and

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

resources requirements. Estimating, negotiating and agreeing on budgets and timescales with clients
and managers.

Production Staffs
Production staffs are professionals who work on a production line in a manufacturing environment and
perform a variety of duties to ensure production goals are met for an organization. And responsible for
the negotiation of their suppliers, the one who will buy raw materials needed in producing the products.

Purchasing Agent
Obtains purchased items by forwarding orders to suppliers: monitoring and expediting orders. Verifies
receipt of items by comparing items received to items ordered; resolves shipments in error with
suppliers, authorizes payment for purchases by forwarding receiving documentation.

Sales Clerk/ Sales Head

Internet marketing, online advertising sales agents, sell online advertising space and opportunities to
businesses, organizations and individual clients.

Financial Plan:
Estimated Production Cost
Items Unit/Cost Quantity Daily Cost
Flour P 22/ Half Kilo 2 Kilo P44.00
Sugar P 13/ ¼ kilo 2 kilos P 26.00
Butter 48/ 1 pack 1 pack P48.00
Milk P50/ 1kg. 4kg P 200.00
Cellophane P14.00 7 pcs. P 98.00
Sticker 48 pcs. 1 P 48.00
Total P 464.00

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

Php 464/ 200 pcs= 2.32 (price per quantity)

Php 2.32 x 80% (mark-up-rate) =1.84 (mark-up amount)
2.32 + 1.84 =4. 16; P 5.00
Major Assumptions:
 The business can produce 1, 400 pcs of MarzPolVoron weekly.
 The company has no rent expenses.
 The equipment used for the production will be provided temporary of the owners for the one-
year implementation of the business.
 The advertising expenses is not yet obligation of the company terms, the owners agree that the
materials needed are provided by them.

Financial Projections
Sales 2021
2023 30%
37%

2022
33%

The projected sales for the business in the first 3 years of its business cycle, we project that the sales
will increase 3% every year. Therefore, the proponents predict that the income by the year 2023 can
reach approximately Php. 100, 679.000.

Appendices and Milestones:

Financial Tables
Per Day Per Month (x 30 days) Per Year (x 365 days)
Production 200 pieces 6,000 Pieces 72,000 pieces
Sales Revenue Php 1,000.00 Php 30,000.00 Php 360,000.00

MarzPolVoron
Statement of Comprehensive Income
For the Year Ended December 31, 2021
Revenue
States Revenue Php 360,000.00

Bachelor of Technology and Livelihood Education

 ILOCOS SUR POLYTECHNIC STATE COLLEGE

Less; Cost of Goods Sales Php 169,360.00

Cost of Goods Sales Php 169,360.00

Ending Inventory Php 2,090.00
Cost of Goods Sold Php 167,270.00
Gross Profit Php 192,730.00
Other Expenses
Electric Current Php 3,360
Deliver Service Php 3,000
Other Operating Expenses Php 5,000
Php 11,360.00
Net Income Php 181,370.00

Bachelor of Technology and Livelihood Education