CHAPTER 1

EXECUTIVE SUMMARY

Macaroons" is a food product made by knowledgeable makers which obtained the need of

wide range of clients and of course to make profits. Our product will ensure the satisfactory

of client's taste buds in fact our location, we prefer being located to wag wag street Science

City of Muñoz Nueva Ecija and will be sold to the people especially to the students who goes

there everyday after class in the afternoon. We choose that location because based on our

observation most of the people especially the students goes there to buy food, in addition, the

business ultimate goal is to meet our clients demand when it comes to food product and to

help out their cravings for sweets, which will help us to scale up our revenues.

Having the capital amount of $600,000.00 for the whole year was enough to provide the

ingredients and tools needed in order to kick start their business. There were many trials and

difficulties experienced by the owners during their opening One difficulty is adjusting the

amount of macaroons produced during the day as to not waste any ingredients while also

reaching target sales.

The main goal of Macaroons is to provide cheap but delicious desserts to our customers. The

business aims to be considerate in terms of the price and production. As much as possible, we

try to lower the price range of our products since most of our customers will be students. This

business 5 plan will serve as a guide for the business as it starts to operate. It will also serve

as the basis of the business in case there is something to enhance, change, and/or improve.

Before the business plan was created, there are factors that we considered such as the taste of

our possible customers and what might be the essential or helpful strategies that will

particularly help in the grow the of both individual and organization. The target profit of the
business is to earn 5% higher. To maintainer surpass the target profit, the business should

focus on providing services and good a quality of products to customers, We will also look

and pay attention on some concerns regarding g the services we provide that may affect our

business. Some of these are the price, target mark et, and the location where the business will

be established. All these aspects are not only being monitored by the President and Manager

but also the staff and all of the employees operating the business.
CHAPTER 2

ORGANIZATION AND MANAGEMENT

Rationale

Who doesn’t love a sweet treat? Many would say that a meal isn’t complete without the

dessert you finish with-and frankly, I agree! Desserts are always a welcome and refreshing

finish to a hearty meal, and nothing says refreshing like a chewy, bite-sized coconut

macaroon. Coconut macaroons are like mini cupcakes that are loaded with the sweet, tropical

flavors of coconut. The only problem is how addictive these little treats are; just one will

never be enough! So we thought of an solution and we came up with a product called sapal

macaroons. It is an product to help those who are craving for sweets and looking for snack

that will fill them up. A snack that is delicious and a good quality product with an affordable

price. This aim to produce a product that will satisfy them and they can even share with their

friends and families. We aim to serve happiness to people who loves dessert.

Vision

We aimed to produce and sell locally sourced sapal macaroons that are so delicious and

satisfying that every customer that will buy our product will give us a satisfying smile and

will return again in our store when they eat our product.

Mission
Our mission is to produce an delicious and a good quality with affordable price. It is a snack

to satisfy all the people whose craving for a tasty and sweet snacks where they can share with

their friends and families. It is a product that can be eaten by those whose looking for a snack

that is already delicious and will fill their stomach.

Objectives

 To provide a delicious and nutritious food

 To produce product with affordable price

 To serve happiness to our customers through a excellent and good quality product

 To delight and nourish our customers with healthy, quality and delicious food and

excellent service at a reasonable price

 To enhance our employee’s excellence, continuous development

 To provide employment and facilities for potential entrepreneur

Name of Business

Brand name and tagline are the important things to consider in order for the business to

remember by its target customers. In a result, the proponents choose dash of delish coconut as

a brand name because of its uniqueness and attracting logo name that will surely catch the

attention of the customers. The chosen brand occupied use the term name is not yet occupied

its competitors since it is new in the market and is personally chosen by the entrepreneurs.

The tagline implies that all of the products of the business are processed and made for them

and the business wanted to extend itself with the target customers.
Legal Entity

The owners combined their resources in order to fund the required capital for the

establishment of the business. The owners equally contribute on the business in order to

avoid conflicts in the distributions of profit or loss. Each member equally distributed Php

600.00 for the establishment of the business.

The advantages of Partnership are the following:

 Easy to form, no legal formalities because of its minimal reporting requirements.

 Partners can combine expertise and knowledge to improve the organizational

performance.

 Easier to raise fund because each member of the firm or organization can actually

share their resource.

 Share Decision Making in able to come up with effective one.

  Simple set up and operation. It doesn’t require various documents and operation will

is easier because each member is task help each other to achieve the business’ goals.

 Limited regulation. The operation only occurs and focus on a single angle.

The disadvantages of Partnership are the following:

 Divided authority. The power is divided to each member.

 Possible conflict between partners.

 More people to share in profits.

 Limited life. Most of the partnership businesses have limited life in the market.

Organizational Structure

This is the employee or the organizational structure we want if our business grows from a

home based business to a store.

Job Specification and Description

CEO They are the one who will manage the business

or the store. They are responsible for ensuring

that the business operates at a profit and meets its

goals. Manages and directs the company toward

its primary goals and objectives. Oversees

employment decisions at the executive level of

the company.

Financial Manager Financial manager is responsible for the financial

Cashier health of an organization. A Finance Manager

distributes the financial resources of a company,

is responsible for the budget planning, and

supports the executive management team by

offering financial advice that will allow them to

make the best business decisions for the

company. The finance staff will be the one who

will help the finance manager in budgeting.

Manager Oversees team members in a certain department

Assistant manager to ensure it’s performing effectively Maintains

staff by recruiting, selecting, orienting, and

training employees. Ensures a safe, secure, and

legal work environment.

 Delivery boys Delivering a wide variety of items. Following

delivery driving routes and time schedules.

Loading, unloading, preparing, inspecting and

operating the delivery vehicle. He will deliver

the food if the customer order online.

Salaries and Benefits

All of our workers will work to our store five times a week because it’s their day off every

Sunday and every Saturday and they will get their salaries at the of the month or monthly so

they will work for us 20 days in a month. And they will work 7:00 to 5:00 and that is 11

hours

Php430 x 20 = Php8600

· Php8600 is the salary of all our workers in month.

· Of course, when our employee is absent, we will deduct that from his salary.

· We based on Department of Labor and Employment the salary of our workers.

Policies

There many policies in our workplace such as:

*Equal opportunity policy- we want to implement equal opportunity and equal treatment to

our employee even if they have different jobs.

*Proper hygiene-one of the most important things is proper hygiene, this is to make sure that

our products and the workplace are clean.

*Proper dressing of the/ PPE- it is to make sure that everything in the workplace is okay and

neat. And that our employees are safe.

Ex. Apron, hair net, shoes, and mask

*Strictly no cellphone at work- As a restaurant owner/operator, you must implement this

policy and strictly adhere to it. Many owners find it helpful to post a big sign in the kitchen

that reads “Phone use is strictly prohibited while on duty.” Others ask their employees to keep

their cell phones in their lockers and are permitted to check their phones on their breaks.

•PHP435 in establishments with less than 10 workers based on dole.

Insurance

This category includes health insurance (dental, medical, vision), life insurance, and

disability insurance. Offering health insurance, or some kind of medical plan, is mandatory in

many countries, and there’s often publicly available medical care sponsored by employers.

Additional compensation

This category refers to any money offered to employees apart from their regular

compensation. This money includes bonuses, commissions, awards and gifts, as well as

indirect compensation.

Over time work.

They will have additional salary if they need to work overtime compared to their working

hours.
CHAPTER 3

MARKETING ASPECT

Current Description of Market Industry

Now that the proponents of the business know exactly where the target market is located and

concentrated the products, service, type of accommodation, the marketing strategies, sales

promotion, product promotion, and marketing promotion will be exactly fitted to be offered

to the target customers.

There are already more than ten established stall in the market of the entrepreneurs target

location for the business named Dash of Delish Coconuts. Every stall offers sapal macaroons

products for the customers wherein they offer products that has good quality, delicious and

liked by the customers. Upon analyzing the current situation of the market, the entrepreneurs

saw that all the products that these stall offer are more on products that are haven’t reached

yet by the concept of innovation. These sapal macaroon product .

The location of the market is located in Wag-Wag street, Science City of Muñoz Nueva Ecija.

Since the target customers are the students of Muñoz National High School-Main SHS

because in our observation most of the students goes to wag-wag after class in the afternoon.

That is why the business is located in Wag-Wag. They tend to rapidly change their wants and
cravings in a product so our business will offer unique and delicious food that is very

affordable and suitable for them.

Supply

The number of supply products will depend on the capacity of the capital of the business

which Php500.00. Therefore, the whole demand is be accommodated and cater because the

capital is enough to supply the required demand based on the survey.

Demand

The demand of each products came only from the responses or answers of 150 students

which is 10% of the whole population of target market, which is 4,000.

Demand and Supply Gap

As shown on the figure above, Sapal Macaroons sometimes did not met the demand because

there are only few customers at noon. Some of the target customers are going home at lunch

time meaning there are few customers. In addition, the capital of the business is not enough to

provide the demand of each product due to fewer custition

Social Environment

The enterprise not harmed any of the culture, norms, beliefs or any social factors thi the target

customers of the business believe in since the aforementioned products are beneficial to all.

Since the get customer of the business are the students of Munoz National High School Main-

Senior High School, it will not be hard to produce and sell the product because all of the

target customers have the same norms, traditions, beliefs, and culture.

Political Environment
The rules, laws, and regulations of the place will be followed by the owners in order to

maintain the smooth operations of the business specifically in selling foods. The rules,

regulations and policies of the school concerned with the environment are the following:

1 Shows respect to school building and facilities.

2 Behave properly a school and even outside the school campus.

3. Respects each other’s right and opinions.

4. Be responsible for your actions

5. Always honest and truthful.

6. Follow the right time for break time. Morning and Afternoon

7. Be environmentally friendly. Put your trash on the right place

Economic Environment

According to the rest of the survey done by the owners. The products aforementioned on the

previous chapter are in demand because it received a higher rate of response on the target

customers. Meaning, those products are more likely to eat by the target customers. In a result,

the products are possibly making higher sales on the business. In terms of supply, a lot of

store within and near the school offers the same product of the enterprise. There’s a limited

supply of those product, so the enterprise will provide additional supply of affordable

products wherein different twist are applied in order to excite and encourage the target

customers to buy those mentioned products

Ecological Environment
The enterprise not harmed any natural resources. The product not used any hazardous

chemicals that harm the environment. The segregation of waste are properly monitored and

maintain. The business provided trash bins to properly manage all the wastes.

Demographic

Every people, no matter what the target customer’s age, gender, status, or income class, it was

not affected of their consumption of the product for it is very affordable to the market. The

target market of the business is all the people in Munoz except infants. All capable and have

the ability of buying the product

Technological Environment

The production of the products is not accompanied by the technologies because it does not

involve any easy procedure in the production of the product. The workers or the production

staffs have rough capability and knowledge in doing the products that will be offered to the

target customers.

Swot analysis

Strength

✓It serves a unique type of macaroons

✓It serves a high quality of product

✓It serves nutritional food good for health

✓It has reasonable price

✓ It serves as a easy snack that everyone can enjoy

Weakness

✓Can only offer sapal macaroons

✓Its not yet known

Opportunities

✓Could improve their sales by producing more advertisements on their products

✓Could also open new branches all over the city

✓Can develop itself to become really great sapal macaroons Product

Threats

✓Can be underrated due to the environment of the establishment

✓Faces threat from other store near the target location

✓Consumers value a strong brand name

Marketing Program and strategies

Product Strategy

Sapal Macaroon is a easy delicious snack, so some twists are applied in order to offer a new

taste but the same nature of products in order for the customer not to palled. The business

used combo posters are consisting of types of Combo. The inclusion of products with its

price under. We decided to make an combo to persuade more customers to buy our product

because now some people are eyeing for combo and all to buy.

Also, the business provide 30% off as a discount for the first 30 customers of the business on

its first day of operation. All products of the business included to 30% off but only one

product will be guaranteed. The 30% off card is shown below.

Pricing Strategy
The enterprise used mark-up pricing strategy. The total cost of production of the product plus

the markup equal to the selling price. We made it to tell the target that our price is affordable.

Pricing has an big impact in customers because nowadays the first thing that customers will

ask is the price. Even if your product is delicious if the price is expensive believe or not they

will not buy it, So we decided to make a product that delicious and has a good quality but

affordable snack.

Product Original Price Desired Mark-up Selling Price

Sapal Macarons Php8.00 25% of Php8.00 Php10.00

The 5P’s of Marketing

Product Strategy

Sapal Macaroon is a easy delicious snack, so some twists are applied in order to offer a new

taste but the same nature of products in order for the customer not to palled. The business

used combo posters are consisting of types of Combo. The inclusion of products with its

price under. We decided to make an combo to persuade more customers to buy our product

because now some people are eyeing for combo and all to buy.

Pricing Strategy

The enterprise used mark-up pricing strategy. The total cost of production of the product plus

the markup equal to the selling price. We made it to tell the target that our price is affordable.
Pricing has an big impact in customers because nowadays the first thing that customers will

ask is the price. Even if your product is delicious if the price is expensive believe or not they

will not buy it, So we decided to make a product that delicious and has a good quality but

affordable snack.

Place strategy

The place is perfect in order to catch the customer’s attention to buy our products. It is also

very accessible by the target customer of the business. The placement of store is better

because it’s easy to see and find because the location of the business is a famous street. It is

where the student go after the class in the afternoon. The only disadvantage of the place was

there were so many vendors also and we can consider that as an competitors but it’s fine also

because our business is the first macaroon vendor if ever we sell it there. The enterprise used

personal selling.

Distribution Strategy

Entertaining the customers and creating a good relationship with the target customers. If the

product is not yet sold-out, the personnel are task to sell the product room by room to

personally sell the unsold products. The business did not offer free delivery of offered..

Packaging strategy

Aside from price, the first thing that the customers will want to see is the packaging. It

contribute to satisfaction of the customers. There’s an old saying: “You can lead a horse to

water but you can’t make it drink.” This is a perfect packaging metaphor, because the

fundamental truth is that the final purchasing decision is made at the shelf edge in store.
Many businesses make the mistake of thinking that advertising and sales promotion is what

drives the customer’s decision-making process. The truth is, no matter how much time and

money your marketing team spends on promoting your product or how much effort your sales

team puts into getting your product listed in the key retail outlets, if your pack fails to deliver

at point of sale because it doesn’t look good then all that investment spent elsewhere is

largely wasted.

Promotions and Advertising Strategy

The strategy used in promoting and advertising the product is using social media platform

like Facebook in order to spread information about the product. And because nowadays

people mostly use social media so we are using it to promote our product for them to see it

easily. The promotion personnel are task to encourage the customers by stating all the

affordable price, benefits, advantages, features and uniqueness of the product. We also want
to use handouts Strategy like flyers because it is also an strategy to spread information about

our product.

CHAPTER 4

PRODUCTION ASPECT

Description of the Product or services

The description of the products including the benefits, ingredients and expiration date are

shown below.

Description

Sapal Macaroons or usually known Coconut macaroons, are chewy cookie like sweets that

makes use of sweet shredded coconut. The sapal macaroon is not only as a dessert but as a

quick snack – its compact size makes it easy to enjoy on the go. Sapal macaroons is a cookie

that’s typically made of shredded sweetened flaked coconut. It is an snack that everyone can

enjoy and share with their friends and families.

Benefits

Coconut is generally regarded as a source or healthy fat. The meat contains protein and fiber,

as well as some essential minerals such as:

• Manganese-Coconuts are especially high in manganese, which is essential for bone health

and the metabolism of carbohydrates, proteins, and cholesterol

•Copper

•Iron

• Magnesium

•Fiber Content-Coconut is high in dietary fiber. Coconut fiber slows down the release of

glucose and transports it to the cell where it is converted into energy.

•Controls Diabetes-Coconut improves the insulin secretion and utilization of blood glucose. It

controls diabetes by positively affecting the hormones. It supports absorption of nutrients

and minerals while providing dietary fiber. It also reduces vomiting and nausea.

Ingredients
Shredded/grated coconut, Condensed milk, Flour, Chocolate, Ube, Cheese, Margarine

Expiration date

4-5 days stored refrigerator, but it is still safe to eat if stored a little longer.

You just have to put it in refrigerator and reheat it again.

Description of Process

To start making your coconut macaroons, grab a large mixing bowl and half a cup of butter.

Using a fork, cream the butter until you’ve achieved a fluffy, light texture. Add in half a cup

of brown sugar and continue mixing them well. Incorporate the butter and sugar well so you

attain a hollow, light substance.

Crack 3 eggs into the bowl and add 14 ounces of condensed milk into the mix. With a fork or

a whisk, stir or beat these ingredients together until you’ve blended them perfectly. Try to aim

for as little lumps as possible.

Then it’s time to add the star of the show; you can’t have coconut macaroons without

coconuts! Take 400 grams of sweetened shredded coconut (about 14 ounces) and pour it into

your mixture. Mix and distribute it evenly with all your other ingredients until your batter is

ready for baking.

Once your done in making the batter preheat your oven and then take one tablespoon and

start scooping spoonful of the macaroon mixture and then place it in the oven for about 10

minutes

Equipment and Technology

This is the equipment that we will use in the future if the business is profitable and grows

from a home based business to a store.

 Oven

 Spatula

 Electric mixer

 Silicon mats or parchment paper

 Bowls

 Spoon/ measuring spoons

Production Capacity Schedule

Sapal macaroons is a snack made with shredded coconut and other ingredients. It is a snack

for those who are hungry and craving for something sweet. In one day we want to make 60

pieces so that if we don’t sell everything, the little we made won’t be wasted because we can

give it to the workers and our product lasts for 4 days so it won’t be wasted. We can do it

again if our product is about to run out. 60 pieces of sapal macaroons is 2 hours to make but it

can be faster because we have helpers to do the work.

Building and Other facilities

The business building is divided into two parts which is the working area and selling area

>Working area: this area where the workers produce a product this includes the utensils

corner and the ingredients corner

1.Utensils corner—this is where the materials and utensils placed that will be used to make

the product

2.Ingridients corner—this is where all the ingredients to be used in making the product are

placed

>Selling Area: the area where the costumers carry out their purchases
1.Auditor’s table—A section of selling area that the auditor is task to be place,the auditor and

accountant are placed on the same section of Selling area

2.products offered—A section of selling area where the finished product are presented where

the costumers order are ready to pick up

Labor Requirement

Quantity

The business requires a human labor to operate the production. The business needs three

personnel who is good at handling and maintaining the orderliness and cleanliness of the

kitchen and whose also good at cooking and knows every procedure to be done in cooking

the business products. Production staff needed to have awareness on operating and

functioning every material needed in the production of the product in order to avoid

consequences and conflicts. They’re also task to monitor and control their action in order to

perfectly done the product. Moreover, they’re obliged to attain the orderliness of the

ingredients and materials in the working area.

Wage

The wage of staffs and personnel came from the profit of the business after five days of

operation. Every member should receive equal wages. In general, this business will always

implement the code of ethics so that everything is fair and justifiable

Benefits

The benefits of the staffs and personnel came from their wages. Another benefit came from

the experience of establishing and managing of actual business wherein the young

entrepreneurs will be able to apply all the knowledge they learned from the whole Grade 11

and 12 subjects.
Raw materials and Sources

Sapal macaroons is a dessert made from sweetened flake coconut which is mixed with

different ingredients that will make it even more delicious.

Raw Materials Unit Unit Price

Shredded/grated coconut 1 Piece of coconut Php30.00

Condensed milk 100ml Php55.00

Flour 1 kilo Php40.00

Chocolate 1 pack Php100.00

Ube 1 kilo Php40.00

Cheese 1 pack Php50.00

Egg 1 piece Php9.00

Margarine 1 pack Php20.00

CHAPTER 5

Total Capital Requirement

The required capital for the establishment of the business is Php500.00. The aforementioned

amount is comprising of all the ingredients that are needed for the production of the product

and other expenses like transportation, gas and packaging. The other utensils and materials

needed in the business will come from the resources of the shareholders in order to avoid

bulk of expenses.

Source of capital

The 4 owners of the business are the providers of the required capital requirement for the

establishment of the business. Each of them is task to equally provide the capital needed.

Assumptions underlying projections

All the projectile financial aspect is based on the projected expenses and sales of the business.

Also, the business used the normal equation of accounting which is asset is equal to liabilities

plus equity to balance the equation. All the assumptions projected in financial aspect can be

compared after the implementation of business simulation where gap between the projected

and actual will be distinguished. As being said, all the sources and amount used in the

projected financial statement are all reliable and closely similar to reality

Moreover, all the around earned at the end of the day will be added in the capital for the

following days to get the assumption of net profit. Daily, there will be a projection to see if

the business is earning or losing capital so that the entrepreneurs will be aware to the

profitability of the implemented business.

Projected Financial Statement

CASH FLOW

Sapal Macaroons

Financial statement for the year 2023, 2024 and 2025

Cash Flow Statement

Year 1 Year 2 Year 3

Beginning Capital 600,000 600,000 600,000

Revenue 250,000 275,000 280,000

Total Cash after 850,000 857,000 100,000

income

Payment for Raw 100,000 100,000 100,000

Materials

Payment for 10,000 10,000 10,000

packaging

Payment for 1000 1100 1200

transportation

Cash ending 739,000 763,900 768,800

Income Statement

Year 1 Year 2 Year 3 l

Sales 250,000 275,000 280,000

Cost of good 80,000 80,000 80,000

Gross Profit 170,000 195,000 200,000

Operating

Expenses

Packaging 8000 8000 8000

expense

Other expenses 1000 1050 1100

Total expenses 9000 9050 9100

Taxes 75,000 82,500 84,000

Net Income 86,000 103,450 106,900

FINANCIAL STATEMENT ANALYSIS

*Return of Investment

ROI= Net Profit x 100%

Total Investment

ROI= 296,350 x100%

600,000

ROI= 49.39%
Return on investment (ROI) is a performance measure used to evaluate the efficiency or

Profitability of an investment or compare the efficiency of a number of different investments.

Using the Formula, 296,350 as net profit divided by 600,000 as cash investment multiplied

by 100. It has a 49.39% return on Investment of Coconut of Delish business that measures the

amount of return on a particular Investment, relative to the investment’s cost.