GENERAL SANTOS CITY SPED INTEGRATED SCHOOL

Purok Malipayon, Brgy, General Santos City, 9500 South Cotabato

S. Y. 2024 – 2025

YEMAROWNIES

A Business Plan
In Partial Fulfillment of the Subject Requirements
In Entrepreneurship

Presented to the Senior High School Department

GSC SPED Integrated School
Of General Santos City

Submitted by:
Aldrin Mahinal
Jillian May S. Zamora
Kiziah Abalos
Krizza Mae Sunio
Merial Jayne Quines
Ralph Lacap
Sou Minamikawa
Timothy Joseph Gernade
Zyren Bendal

Submitted to:
Mrs. Jane Esteban
 Page
Title…………………………………………………………………………………………… i

CHAPTER I
Introductory Page
Introduction……………………………………………………………………………………1

CHAPTER II
Executive Summary
Highlights of the Business Plan…………………………………………………………….2

CHAPTER III
Conditions of the Business Plan
Economic……………………………………………………………………………………...3
Global Environment ……………………………………………………………….............3
Conditions of the Specific Environmental
Customers…………………………………………………………………………………….3
Competitors………………………………………………………………………….............3
Suppliers…..………………………………………………………………………………….4

CHAPTER IV
Description of the Business
Product and Services………………………………………………………………………. 5
Size of the Business…………………………………………………………………………5
Mission Statement and Core Values………………………………………………………5
Location of the Business……………………………………………………………………6
Background of the Business………………………………………………………………..6
CHAPTER V
Production Plan
Manufacturing Process………………………………………………………………………7
Machinery and Equipment…………………………………………………………………. 7
Suppliers of Raw Materials …………………………………………………………………7
Future Capital Equipment Needs…………………………………………………….........7

CHAPTER VI
Operational Plan
Description of the Operation………………………………………………………………..8
Equipment and Methods……………………………………………………………...........8
Materials and Supply………………………………………………………………………..8
Risk and Mitigations…………………………………………………………………...........8
Professional services………………………………………………………………….........9
Employees and contractor……………………………………………………………….....9
Operational Action Plan………………………………………………………………….....9

CHAPTER VII
Marketing Plan
Pricing ………………………………………………………………………………………..10
Distribution……………………………………………………………………………………10
Promotion……………………………………………………………………………………..10

CHAPTER VIII
Job Description……………………………………………………………………………..11
Financial In-charge…………………………………………………………………………..12
Marketing In-charge………………………………………………………………………….12
Operational Manager………………………………………………………………………12
Machinery and Equipment In-charge…………………………………………………….12
Planning In-charge…………………………………………………………………………12
Marketing Manager………………………………………………………………………...13
Manager……………………………………………………………………………………..13
Sales In-charge…..…………………………………………………………………………13
Cashier…………………………………………………………………………………........14
CHAPTER IX
Financial Plan
Income Statement……………………………………………………………………….....14
Balance Sheet………………………………………………………………………………16
Liabilities and Propiertorship………………………………………………………………17

CHAPTER X
Resume…………………..…………………………………………………………………………18
 CHAPTER I
Introductory Page

Introduction

In the current era of fast changing markets, people have to respond to new
trends and needs of the consumers to succeed. The following business plan shows the
strategies that merges as a delightful fusion of two beloved treats: yema and brownies
will implement.

The entrepreneurs created a unique dessert experience that combines the rich,
creamy texture of yema with the fudgy goodness of brownies, appealing to dessert
lovers of all age, and this shall be done through the following critical strategies:
Sustainability Practices, Product Development¸ Target Audience & Feedback and
Adaptation. Yemarownnies are not only desserts; they are a tribute to the popular way
of enjoying local and foreign foods. This Open Innovation strategy involves combining
the Filipino sweet treat yema, a baked custard made from condensed milk and egg yolk
with the local classic, the brownie. This product is a new product inspired that
innovatively offers consumers something new and exciting yet familiar in order to
indulge their sweet tooth. Due to the increase in the variety of appealing and immensely
differentiating desserts, Yemarownnies is radically positioned to appeal to food lovers in
search of the novelty. The target nutrient audiences of the business are young people,
families and everyone who is fond of sweet products and those who cares about a
novelty in a product. In this mission, one cannot overlook our promise of offering a
quality product that contains quality ingredients, promised innovative recipes, and
embraced sustainable methods of operation that will define Yemarownnies in a
competitive environment. We are eager to present out ideas, discuss collaboration
opportunities, and describe our plans for triumph in making Velvet Tuna culinary reality.

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 CHAPTER II

Executive Summary

Highlights of the Business Plan

The entrepreneurs have developed the idea of selling Yemarownnies, a delicious

combination of a dessert and a student taste buds, catering to students and teachers.
The Entrepreneurships Yemarownnies are not only affordable but also made with high-
quality ingredients to ensure the best flavor and texture. Despite the budget-friendly
price, we prioritize cleanliness and safety, ensuring that every piece is prepared under
hygienic conditions.

We are committed to providing excellent customer service, aiming to satisfy our

customers’ sweet and cravings with a smile. To further reassure our customers, we will
wear proper attire and comply with all health and safety standards while selling our
products. As responsible entrepreneurs, we also consider the environmental impact of
our business. Our team has ensured that our operations will not negatively affect the
local environment or economy. We are dedicated to following all relevant rules and
regulations to maintain a smooth business flow, minimize waste, and use eco-friendly
packaging whenever possible.

We will work diligently to meet our daily goals and ensure that each customer
walks away satisfied with their purchase. Our commitment to quality, customer
satisfaction, and responsible business practices will ensure that our Yemarownnies
leave a lasting positive impression on all who try them.
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CHAPTER III

Conditions of General Environment

Economic Conditions

For Yemarownnies, economic conditions are scanning market demand for

gourmet desserts tracking the price of ingredients as well as determining average
expenditure of the consumers. While staying in this growing market will not make
knowledge of the competitive pricing strategy any less attractive to the market.

Global Environment

On a global aspect, sustainability practice must be followed and finding the

complexity of the global chain is of importance. Navigating complexity in a global supply
chain requires getting updated about regulatory changes regarding sources of
ingredients, thus implying compliance as well as guaranteeing quality.

The sociocultural environment involves embracing the health trends through

options such as gluten-free brownies and incorporating flavors that relate to the culture.
Through social media engagement with the brand and involvement in community
initiatives, it will build a relationship with the local consumers.

Customers

In the case of "Yemarownnies," it is very key to understand what the customer

wants. This would mean to target the right demographics, analysis of buying behaviors,
and even trends in flavor preferences. Through feedback and surveys, customer
engagement can be enhanced by tailoring products to suit their desires and increase
brand loyalty.

Competitors

Since there are many competitors in this business, one thing we consider for that
is to catch the attention base in their interest of our customers especially the students
studying at General Santos City SPED Integrated School.
3

The entrepreneurs will also look out at the strength and weakness of our business to
ensure and to also provide an insight on the things that need to be improved in our
business. We will also clean our surroundings to appear neat and clean to the
customers, and also in comes to conducting this business especially in campuses
where the students and teacher is our priority. The entrepreneurs will of course give
them the best service that they will experience when buying our product.

Suppliers

For the supplier, the entrepreneurs come up with an idea of maintaining quality
and consistency in ingredients would require building strong relationships with suppliers.
Supplier reliability, pricing, and sourcing practices can affect production efficiency and
cost management. Exploring local and sustainable suppliers may also enhance the
brand's reputation and align with consumer preferences for ethical sourcing.
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 CHAPTER IV

Description of the Business

Product and Services

The entrepreneur's product is brownies with unique flavors, branding them as

"Yemarownnies." The name combines "yema," a popular caramel-like flavor, with
"brownies," to create a unique identity that attracts customers. These brownies are
crafted with high-quality ingredients and are available in various flavors to appeal to a
wide range of customers, especially students and professionals looking for a quick,
affordable treat.

Size of the Business

Our business is established to achieve profitability and long-term growth. While

competition with other dessert providers is challenging, we focus on building a
distinctive brand identity. By delivering consistent quality and flavor, we aim to make
Yemarownnies a preferred choice for sweet treats. As we grow, we will assess the
business's performance to determine if we're meeting our objectives effectively.

Mission Statement and Core Values

Our mission is to provide high-quality, delicious brownies that bring joy to our
customers. We prioritize the health and satisfaction of our customers by using fresh,
safe ingredients. We value our customers’ time and strive to make their experience
delightful from purchase to consumption. Respect, honesty, and quality service are the
cornerstones of our business.

5
Location of the Business

The entrepreneurs take the spot inside the GSC SPED Integrated School area to
attract a diverse range of customers, from students to working professionals. The
entrepreneurs chose the stated location simple because the customers of the product
are mostly teachers as well as the students.

Source: Google map

https://www.google.com/search?
q=gsc+sped+integrated+school+san+isidro&sca_esv=1286343edbdc9c9c&biw

Background of the Business

Yemarownnies was conceptualized by a group of entrepreneurs passionate

about creating unique desserts. Recognizing a demand for innovative flavors, the team
developed Yemarownnies to bring a novel treat to the community. Our goal is to share
our love for sweets with others while delivering a product that is both affordable and
indulgent.

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 CHAPTER V

Production Plan

Manufacturing Process

The manufacturing process for 'Yemarownnies' starts by preparing the brownie

batter and baking it as the base. While the brownie cools, a rich yema topping is cooked
by blending condensed milk, egg yolks, and butter until smooth. The yema is then
spread over the cooled brownies to create a layered effect, and the dessert is set
quickly to make slicing easier. Once firm, the Yemarownnies are cut into portions,
individually packaged for freshness, and stored in a cool, dry area before distribution to
ensure quality and taste.

Machinery and Equipment

To make 'Yemarownnies' the basic equipment needed are mixing bowls and an
electric mixer for blending, an oven for baking, and a non-stick pan for cooking the
yema. And also cooling racks to set the brownies, while a cutting board and knife to
slice them into pieces. A chiller or refrigerator to keep them fresh, and a packaging
paper for each piece before storing them on shelves, ready to sale.

Suppliers of Raw Materials

The raw materials for Yemarownnies come from trusted local supermarket to
ensure freshness and quality. Flour, cocoa powder, fresh eggs and sugar are bought
from nearby baking supply stores, providing the base of the brownie. Condensed milk
and butter are purchased from wholesale markets to create the creamy yema topping,
while packaging materials are also bought at the baking supply stores.

Future capital equipment needs

This business aims to enhance profits, and the entrepreneurs will work hard to
achieve their goals. With a partial capital of 4,000 pesos, where we need to focus on
buying only the essential equipment to support our growth. We will also use effective
techniques to help us reach our future objectives. Our main target market includes
students and teacher of the school. 7

Chapter VI

Operational Plan

Description of the operation

The product is very cheap and affordable, easy to prepare and can be eaten
everywhere. Mostly it's operated on areas near to schools or inside the school, most
costumers belong to middle class community.

Equipment and methods

Equipment used are kitchen utensils such as frying pan, electric stove. Our
cookers should wear hair nets and other gear to keep everything clean and hygienic.

Ingredients

-Egg Yolks -Baking Powder - Condensed Milk -Oil

- Cocoa Powder - Flour

-Unsalted Butter - Butter - Salt

-Graham - Chocolate Chips

Equipment

LPG Gas Oven Utensils Pan

Risk and Mitigation

 Ensure that all ingredients are fresh, stored correctly, and utensils are thoroughly
cleaned, and avoid using expired ingredients or unclean tools, as they can spoil the
food.

Professional services

Foods being prepared must undergo with proper supervisions and checking.
Suppliers must have a certificate from bureau of foods and drugs to be sure that the
food we serve are clean.

Employees and contractor

Employees should wear appropriate clothing to maintain personal hygiene and

follow established policies to ensure the safety of both employees and customers.

Operational Action Plan

The management should identify a target area of operation and potential

customers. For example, locations near schools attract students and teachers, while
public areas cater to laborers, workers, and professionals. Choosing the right area is
essential for business success
9
 Chapter VII

Marketing Plan

Pricing

We decided to price our Yemarownnies at 10 pesos to make them affordable for

teachers and other students at school. Since 10 pesos is a common amount that
students often have as extra pocket money, this price makes it easy for them to enjoy a
sweet treat without it being too expensive. The goal is to keep the brownies budget-
friendly so that more students are interested in trying them and buying them regularly.
Along with the brownies, we’ll also be selling some juice or iced coffee to give students
the option of a drink to pair with their Yemarownnies. This way, they can enjoy a full
snack experience while helping us cover costs and making a little profit to reinvest in
more ingredients.

Distribution

The Entrepreneurs plan to sell Yemarownnies directly at school during breaks or

lunch so that it’s super convenient for students and teachers to buy them. Setting up a
small table or even walking around with a basket during recess will let us reach students
easily. This direct selling method will help us interact with potential customers, answer
any questions about our brownies, and even take feedback on the spot. By focusing on
school as our main "marketplace," we’re keeping it simple and making sure everyone
knows where they can get their Yemarownnies.

Promotion

To spread the word about Yemarownnies, we’ll use both word of mouth and
social media. We’ll tell our friends, classmates, and even teachers about our brownies
and let them know where and when they can buy them. For more reach, we’ll post
photos and updates on our personal social media accounts, tagging our school friends
to get more eyes on our product. We might even give out free samples during lunch for
people to try that way, they can taste Yemarownnies for themselves, which we think will
make them more likely to buy.
Fb page (https://www.facebook.com/profile.php?
id=61567280279411&mibextid=ZbWKwL)
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CHAPTER VIII
JOB DESCRIPTION

Job Description

Yemarownnies

Jillian Zamora

CEO

Kiziah Abalos Aldrin Mahinal

FINANCIAL IN-CHARGE OPERATIONAL IN-CHARGE

Ralph Lacap Sou Minamikawa Timothy Gernade Zyren Bendal Merial Quines Krizza Sunio

Machinery and Planning Marketing Manager Sales Cashier

Equiment in-charge in-charge in-charge in-charge

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Financial In-Charge

The entrepreneurhips financial In-charge ensures that every batch of

Yemarownnies is crafted with the finest ingredients while maintaining optimal cost
efficiency. By strategically planning our budgets and investments, we maximize the
value of our delicious offerings, ensuring affordability without compromising quality.

Operational Manager

We implement efficient workflows and quality control measures that not only
enhance our productivity but also maintain the consistency and taste that our customers
love. Our team works diligently to optimize supply chain logistics, ensuring that
Yemarownnies reach you fresh and delicious, every time.

Machinery and Equipment In-Charge

Machinery and Equipment In-Charge invest in the latest technology to streamline

production, minimize waste, and enhance flavor extraction. Each piece of equipment is
meticulously maintained to guarantee optimal performance, ensuring that every batch
meets our high standards.

From mixing to baking, our machinery works tirelessly to bring you the best brownies
possible. Experience the delicious results of precision engineering with Yemarownnies,
where innovation and its taste.

Planning In-Charge

The Planning In-charge at a Yemarownies store oversees strategic and

operational planning, focusing on product development, sales forecasting, and inventory
management to ensure smooth operations. They work closely with the store manager to
coordinate staffing, manage budgets, and plan promotions to boost sales. Additionally,
they analyze performance metrics, handle supplier relationships, and develop strategies
12
for waste reduction and sustainability. Their role is crucial in aligning resources,
production, and marketing efforts to meet customer demand and business goals
efficiently

Marketing Manager

Marketing manager targeted marketing strategies to connect with our audience,

showcasing the unique attributes of Yemarownnies through engaging campaigns and
social media buzz. Our creative branding captures the essence of what makes our
brownies special: a perfect balance of fudgy goodness and irresistible toppings. By
collaborating with influencers and utilizing eye-catching visuals, we’re creating a
community of brownie lovers who share their Yemarownnies moments. Join us on this
delicious journey's taste the difference, share the joy, and discover it.

Manager

The manager of a Yemarownies store, which combines yema and brownies. This
includes managing staff, ensuring product quality, maintaining inventory, handling
customer service, and driving sales. They are also responsible for creating a positive
store environment, addressing customer needs, and ensuring that the yema-brownie
combination consistently meets brand standards. Additionally, the manager may assist
in marketing efforts and ensuring smooth operations to meet business goals.

Sales In-Charge

It is responsible for driving sales, managing customer relationships, and

achieving revenue targets. They lead the sales team, ensuring that staff are trained to
provide excellent customer service and are knowledgeable about the store's products.
They develop and implement sales strategies, including promotions and upselling
techniques, to attract and retain customers. The Sales In-charge also tracks sales
performance, analyzes trends, and adjusts tactics accordingly to meet business goals.
Additionally, they work closely with marketing and planning teams to ensure that
promotions align with customer demand and inventory levels, and they may handle
customer feedback to improve the overall sales experience.
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Cashier

Handling transactions and providing excellent customer service. Their primary

responsibility is to accurately process payments, whether cash, card, or digital
transactions, and ensure the correct change is given. In addition to handling
transactions, cashiers may assist customers by answering questions about the store's
products, promotions, or services. They also help maintain a clean and organized
checkout area, and may be responsible for managing the cash register, ensuring that it
balances at the end of their shift. Cashiers often work closely with the sales team to
track inventory levels and report any discrepancies. Their role is crucial in creating a
positive, efficient, and smooth customer experience at the point of sale.

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 CHAPTER XI

FINANCIAL PLAN

Yemarownnies

Income Statement

As of November 2024

Revenue 8,000.00

Less Expenses

Utilities 200.00

Yemarownies ingredients

Butter 55.00

Egg 48.00

Cocoa powder 60.00

Sugar
140.00

Flour 120.00

Salt 10.00

Baking powder
180.00

Chocolate chips 136.00

Condensed Milk
150.00

Unsalted Butter
70.00
 Graham
160.00

15

Marketing
300.00

Butane gas
150.00

Total Expenses
2,252.00

Net Income/Loss 5748.00

 Yemarownnies

Balance Sheet

As of November 2024

Assets

Cash 10,000.00

Account Receivable 180.00

Equipment 8,000.00

Inventory 5,000.00

Total Asset 35,000.00

Liabilities & Proprietorship

Liabilities

Accounts Payable 4,000.00

Proprietorship Capital 2,000.00

Less: Proprietorship Drawings 190.00

Add Net Income 5,748.00

 Total Liabilities & Equity 7,698.00

16

The income statement shows the revenue and expenses of the business for the
month of November. It details the estimated costs of expenses, including utilities,
ingredients for Yemarownies, marketing, and other operational costs. These expenses
total P 2,252.00, which is lower than the projected revenue of P 8,000.00, resulting in a
net income of P 5,748.00 for November.

The balance sheet represents the total assets, liabilities, and proprietorship of the
business. The total assets amount to P 1,460.00, balanced by the total of liabilities and
proprietorship, including capital and net income. This alignment demonstrates that the
business's assets equal the value of its liabilities and owner's equity, confirming that the
financial statement is balanced.
 17

CHAPTER X
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