Dessert Business Plan

Executive Summary
A. The Dessert Project Company

The Dessert Project gives an introduction of a new way of presenting an ordinary
pizza into a more interesting sweet dessert in the society. This dessert will give us a taste
that will surely be different and interesting among other dessert products. The dessert is
loaded with sweet toppings such as caramel, marshmallows, nuts, chocolates chips, Oreo,
cookie butter, cream cheese, and fruits such as blueberries, strawberries, mangoes, cherry
and banana. Our product will be catering customers who are from middle class to high
class, since our primary locations are near the schools and offices we will be also be
catering the product to students and employees and lastly we also want to serve our
unique product to food bloggers and dessert enthusiast. A new type of a dessert which is
healthier than other desserts sold at a market. Studies show that eating chocolate, may
contribute to improved cardiovascular health also, dough is rich with some important
antioxidants and some can even be amplified during the baking process. During bread
making, different ingredients are used to ensure the development of a continuous protein
network that is essential for bread quality. The customers will buy the products because it
may seem interesting for the customers since its new in their eyes and taste buds. The
Dessert Project will be a unique product that will satisfy customers sweet cravings.
B. Market Opportunity
One opportunity that we can take advantage of is the 90% of the people who gave
a good feedback and said that they will purchase and try our product. This is really
important for us because this people who gave positive feedbacks will be a great
opportunity for us to operate our business successfully. And according to them, they are
interested in trying new dessert products.
C. Vision Statement
To develop new recipes/products and introduce it to the market. For the
market to enjoy the new concept of desserts and to be known nationwide.
Our vision is to create new recipes of desserts product and also to become the top brand
to introduce it to the market. Also for them to enjoy it by how me enjoy dessert products.
D. Mission Statement
To ensure that each guest receives prompt, professional, friendly and courteous
service.
To maintain a clean and comfortable premises for our guests and staff.
To provide at a fair price nutritional desserts - using quality ingredients.
To thank each guest for the opportunity to serve them.
E. Management
ManageMENT TEAM
(General Manager)
Duties and Responsibilities

Knowledgeable in many aspect
Has a parents whos knowledgeable in

accounting and legal issues that can
help in our business
Has a financial manager brother that

can help us in making financial
Sumaguit, Honey Jane (Finance Manager)
decisions
Knowledgeable in Accounting
Pascual, Alyanna Lydia Therese U.
Knows how to handle money

Has a construction company that can
(Marketing Manager)
help
us
to
lower
the
cost
of
constructing our store.
Has a pastry chef sister that can help in

developing
Gayomali, Marie Gabrielle
(Production and Operations Manager)
and
improving
our
product.
Have many connections that can help
marketing our product.
Knowledgeable
in
producing
the
product.
2
F. Competitors
Location: UST carpark
Company
Cerealicious
Coffee Avenue
Strengths
-inventories are many
-the store has a good ambiance
-a lot of branches
-you have the freedom to
add/choice your own toppings
-they have a lot of promos for
the customers
-many customers dining in
-many choices of products
-offers imported cereals
-product list with an calorie
equivalent
-doesnt serve coffee and
desserts
only
but
also
lunch/dinner meals
Weaknesses
-the price of their product is a
little bit expensive (P80+)
-sales of production every
weekends is low because there
is no school
they have a cheap price

(P35+)
-it's freshly prepared! You can
see
your
own
waffle
sandwiches prepared.
-offers variety
-good food/taste
-they have a nice/pleasing
kiosk
-has lots of equipment (4
waffle
maker,
blender,
refrigerator)
-many branches
-advertise/promotions through
sponsorships like (ASAP)
-fast service
-some of the flavors are not

available because of lack of
ingredients
is no school
Farroncino Caf
G. Companys Competitive Advantages

The Dessert Project is not the typical kind of dessert sold in the market today. The Dessert
Project will be focused on sweet toppings combined with another dessert product.
The Dessert Project will not just offer dessert but also the experience, which makes customers
feel at home.
The Dessert Project will be the only store in UST that offers thin crust dough topped by
combined desserts.
The Dessert Project will also introduce a loyalty card that provides a host of benefits. This
entices customers returning to make purchases, building loyalty.
Organizational Plan
A. Summary description of the business
Broad overview
The company was formed last June 2013, and it was formed as a requirement in
creating a business plan intended for our future business. First our product is Rice roll,
but due to several reasons we decided to shift our product to Desserts. It is not just a
typical dessert, because unlike the other dessert in the market. Our dessert is coated on
top by a very flavorful chocolate ganache, cookie butter, cream cheese and hazelnut
spread topped by mango, blueberry, strawberry, banana, cherry, nuts, kisses,
marshmallows, chocolate candies, rice crispiest, oreo, shredded chocolate and many more
that our customers will surely love. Our product is a dessert and a snack type of food.
Well because it is sweet and also a snack because this can also satisfy your hunger.
Business Model
BUSINESS MODEL THE DESSERT PROJECT

Input
Potential Customers
- Students from
University of Sto.
Thomas
Clients
Investors
- Business Owners
Machineries
- Refrigerator
- Baking Oven
- Cash Register
- Coffee Maker
Equipment
- Hairnet
- Gloves
- Apron
- Tray
- Tongs
- Spatula
- Stool
- Measuring Cup
- Pizza Cutter
- Box
- Weighing Scale
Raw Materials
- Chocolate Bar
- All-purpose cream
- Glucose
- Cherry
- Chocolate Candies
- Hazelnut paste
- Peanuts
- Marshmallow
- Rice Crisp
- Chocolate chips
- Oreo
- Cream cheese bar
- Powdered sugar
- Blueberry
- Strawberry
- Cookie butter
- Banana
- Pizza Dough
- Packaging
Location
- Carpark, UST
Suppliers
- Chocolate Lovers
Process
Potential Customers
- Contract (Minimum
number of order
requirement)
- Receives deliverables
Clients
- Receives long term
benefits from the
company
Investors
- Contract (Initial
investment)
- Return of Investment,
Dividends,
Management
Machineries
- Installation and
Maintenance
Equipment
Raw Materials
Inventory
- Itemizing current
assets
Location
- Attractive Location,
Accessibility
- Contract regarding
the rent
Suppliers
- Contract (Supplies)
Lenders
- Helps to start a
Business Capital
Entrepreneur and
Management Teams
- Handles the entire
Business processes
Employees
- Improves both
product quality and
processes
Output
Store Type
The Dessert Project
-
Black Forest
Cookie Butter
Rocky Road
Chocolate
Oreo Cheesecake
Strawberry
Cheesecake
Cherry Cheesecake
Blueberry Cheesecake
SWOT analysis
S trengths
Our product would be new to the eyes of the consumers since there is still no
dessert like this sold in a market near our target location.
Our business will be located to the place where there are a lot of students which
are the large portion our target market.
We are the only caf that specialize this kind of product
W eakness
Since we are just starting out with our business. We will have a hard time to
promote and advertise our product.
Customers may not avail my product because they havent tried eating dessert like
this yet and according to our survey, some of our potential customers find it
weird.
As of now, our flavors are limited. This may lead to customer dissatisfaction.
O pportunities
We find our opportunities in the result of our survey and our research about our
product.
We are the only one who sells that product in that area.
Differentiation from other dessert products.
T hreats
Competitors have stronger brand names.

7
Competitors have strong relationships with the retailers.
Established competitors have already their market.
B. Products and Services

The Dessert Project gives an introduction of a new way of presenting an ordinary
dessert into a more interesting sweet dessert in the society. This dessert will give us a
taste that will surely be different and interesting among other dessert products. The
Dessert Project is loaded with sweet toppings such as caramel, marshmallows, nuts,
chocolates chips, oreo, cookie butter, cream cheese, and fruits such as blueberries,
strawberries, mangoes, cherry and banana. The ingredients that we will be using for the
pizza came from different suppliers such as quiapo for the toppings, Paco for our dough
and sta. mesa for the packaging; we also have a scheduled date for ordering the supplies
of our ingredients which is every Wednesdays and Saturdays. The manufacturing of our
product does not cost a lot of time, in fact in just 12 minutes we can produce 8. We start
off by heating the dough, second, put the chocolate spread and the toppings and lastly
heat it with the toppings on it. It is a made to order product that will surely give the
customers a good quality and good presentation of the product.
C. Administrative Plan
1.) Intellectual property rights, do you require patents, copy rights or trademark?
Yes, the Company requires and applies patent as a form of our intellectual
property rights. because if this business will be a successful one, we need protection so
that no other business or people can imitate us because we are the first who made this
product and we exerted so much effort for us to have this kind of business. No one shall
unjustly benefit or enriched himself at our expense. And we also need the set of exclusive
right as the inventor of our product. We need a disclosure from the public.
According to www.uspto.gov/inventors/patents.jsp our invention can be patented.

According to www.mixph.com the cost of filing a patent is Php 1,380 for small entity. We
are classified as small entity because the worth of our assets is less than 20 Million pesos.
2.) Location
Our location is at UST carpark. it is located inside the UST wherein the students
can go anytime they want. Our rental fee from this location is Php 30,000/ month. The
projected cost of electricity is pesos. The projected cost of water is The projected cost of
internet and phone bill is 999. And the accumulated projected cost for utility bills is pesos
plus the rent of pesos is equals to pesos as the monthly projected cost associated with the
location.
3.) Legal Structure

a. Our business structure will be partnership since it involves two or more people
who agree to share in the profits or losses of a business. A primary advantage

of partnership in our company is that the partnership does not bear the tax
9
burden of profits or the benefit of losses-profits or losses are passed through to

partners to report on their individual income tax returns. Other advantages of
partnership is that it is easy to establish since our group is equally contributing
for the finances of the business, there are also a lot of connections from each
of the group members and most importantly, a partnership may benefit from
the combination of complementary skills of each members; there is a wider
pool of knowledge, skills and connections coming from the group.
b.
Members
Samir Sergs L. Espina
Strengths
Dynamism and
leadership skills
Flexibility
Independent
Positive response to
challenges
Ability to make
decisions quickly
Marie Gabrielle M. Gayomali
Responsible
Ability to trust co
workers
Connections
Leadership skills
Creative skills
Organizing skills
Perseverance
Ability to take
calculated risk
Initiative
responsible
10
Honey Jane C. Sumagit
Knowledge in
accounting
Consistent problem
solver
Energetic and diligent
Initiative
Alyanna Lydia Therese U.
responsible
Confident
Pascual
Resourceful
Creative
Initiative
Responsible
Perceptiveness
versatile
Resume of each members:

Name: Pascual, Alyanna Lydia Therese Unite
A. Educational Attainment:
11
Primary Education:
St. Paul College of Bocaue, BocaueBulacan (1999 - 2005)
Secondary Education:
St. Paul College of Bocaue, BocaueBulacan (2005 - 2009)
College:
University of the East Ramon Magsaysay Memorial Medical Center (2009 - 2011)
(Bachelor of Science in Physical Therapy)
San Beda College (2011 Present) (Bachelor of Science in Entrepreneurship)
Recognition/s:
San Beda College Top 14 2nd Semester BS Entrepreneurship (SY 2011 2012)
Reason of transferring/shifting to BS Entrepreneurship:
I find BS Entrepreneurship interesting because I will be doing things that I want. I

shifted because I wanted to have my own business in the future. Handling my own
business will make me happy because I can help people to have work and would earn
income because of that business.
B. Affiliations to professional, religious and / or civic organizations:
Mansoc member
C. Interest and Hobbies:
Watching movies
Listening to music
Trying new kinds of food
Cooking
Reading articles about business in the internet

D. Personal Information:
Age : 20
Birthday : July 9, 1993
Gender : Female
Birth Place : St. Lukes Medical Center Quezon City
Home Address : DS Pascual Compound, V. Mauricio St. TuroBocaueBulacan

12
E-mail Address : yaniyanpascual@yahoo.com
Cellphone Number : (0917) 978-03-04
Parents Information:
Name:
Father : Roberto Santiago Pascual
Mother : Ma. Luisa Unite Pascual
Work:
Contractor, Rice Dealer, Businessman
Caterer, Businesswoman
13
Name: Gayomali, Marie Gabrielle Martinez

Educational Attainment:
Primary Education:
Santa Isabel College (2000 - 2006)
Malayan High School of Science (2006 - 2009)
College:
Reason of transferring/shifting to BS Entrepreneurship:
For me, BS Entrepreneurship is a very interesting course because I always dreamed of

having my own business.
Affiliations to professional, religious and / or civic organizations:
Mansoc Officer: Performing Arts Committee 2011-2012

Events Staff 2011-2012
IT Staff 2012-2013
Assistant Secretary General 2013-2014
Attended seminars:
o
StockXchange
Interest and Hobbies:
Watching movies
Reading business articles
Listening to music
Dancing
Cooking
Personal Information:
Age : 19
14
Birthday : September 27, 1994
Gender : Female
Birth Place : San Juan, Metro Manila
Home Address : 959 Don Ysidoro Street, Singalong Malate Manila
E-mail Address : gayomali.marie@gmail.com
Cellphone Number : (0917) 521 8123
Name:
Father : Agustin Rey C. Gayomali
Mother : Mary Elizabeth M. Gayomali
Work:
Mechanical Engineer in USA
Housewife
15
Name: Sumagit, Honey Jane Cudal

Educational Attainment:
Primary Education:
Aguinaldo Elementary School (2001 - 2007)
Holy Angels Montessori School (2007 - 2011)
College:
Honors and Awards:
1st year High School: Rank 4
2nd year High School: Rank 3

Best in Values Education
Best in Filipino
3rd year High School: Rank 1

Best in Filipino
Best in AralingPanlipunan
Best in TLE
Awarded as Math Wizard
4th year High School: Valedictorian

Best in Filipino
Best in Mathematics
Mercury Drug Corporation Certificate of Achievement for
Excellence in Mathematics
16
Affiliations to professional, religious and / or civic organizations:
JPIA Member
Bedan Scholars Guild Member
Mansoc Member
Theological Circle Member
Attended seminars
StockXchange
Interest and Hobbies:
Watching movies
Listening to music
Shopping with my family
Cooking
Surfing the internet
Personal Information:
Age : 19
Birthday : May 17, 1994
Gender : Female
Birth Place : Marikina City
Home Address : 76-C 18TH Avenue Murphy Cubao, Quezon City
E-mail Address : honeysumaguit@yahoo.com
Cellphone Number : (0906) 473-21-78
Name:
Father : Henry CrisostomoSumagit
Mother : Shirley CudalSumagit
Work:
Seaman
Private Employee, Businesswoman

17
Name: Espina, Samir Sergs L.

A. Educational attainment
Primary education
Sta. Mesa Parochial School (2000 2007)
Secondary education
Polytechnic University of the Philippines Laboratory High School (2007 - 2011)
College
San Beda College (2011 - present) (BS Business Management and Entrepreneurship)
B. Affiliations to professional, religious and / or civic organizations:
Mansoc Member
C. Work experience
OJT as Accounting clerk at Toyota, Shaw (November 2010 February 2011)
D. Personal Information
Age:
19
Birthday:
February 24, 1995
Gender:
Male
Birthplace:
Manily City
Email Address: samir_espina24@yahoo.com

Contact number: 09359392204
18
Parents information
Father: Valentin P. Espina
Chief security at Polytechnic University of the Philippines and Professor
Mother: Thelma L. Espina
Accountant at Bangko Sentral ng Pilipinas
4.) Management
Managers:
Espina, Samir Sergs L. (General Manager / Human Resource Manager)
Job description of general manager
A General Manager has broad, overall responsibility for a business or

organization. Whereas a manager may be responsible for one functional area.
He manages through subordinate manager. However, a General Manager may

have individuals reporting to him/her who are not managers.
A General Manager is responsible for higher level planning than a manager.
A General Manager is often responsible for the overall strategic planning and
direction of the company or organization and leaves the day-to-day management
of the various functions to the managers.
Tasks, Duties, Responsibilities
He is in-charge of managing the organization as a whole.
He ensures that the business will have an effective and efficient customer-service
experience.
He enforces respect to employees and co-workers as regard to their tasks, duties

and responsibilities.
Key skills, Attributes and others
19
Must be a college graduate of business management course.
Must run the business with confidence, patience, and integrity according to its
visualized goal and mission.
Must enforce righteous, equality, justifiable command to other managers to earn

the needed respect and to meet the goals of the business.
Job description of Human resource manager
A human resource manager is responsible for attraction, selection, training, and

assessment and rewarding of employees.
Planning, and sometimes delivering, training, including inductions for new staff.
Administering payroll and maintaining employee records.
Advising on pay and other remuneration issues, including promotion and benefits.
Developing and implementing policies on issues such as working conditions,

performance management, equal opportunities, disciplinary procedures and
absence management.
Recruiting staff - this includes developing job descriptions and person

specifications, preparing job adverts, checking application forms, short listing,
interviewing and selecting candidates
Tasks, duties and responsibilities
He is responsible for hiring employees needed for the business and attraction of
other potential employee.
Assess monthly performance appraisal in order to motivate, criticize and monitor

the employees within the organization.
Ensures the correct and proper execution of jobs and tasks also the
implementation of policies of an issue of working conditions and performance
Supervises the employees of the business.
Key skills, Attributes and Others

20
Must have good assessment skills for work done by the employees.
Must know how to make performance appraisal for the employee.
Must conduct daily reporting for employees and monitoring of tasks

and must conduct
fair evaluation of each employee.
Must know how to associate with other employees.
Sumaguit, Honey Jane (Financial Manager)

Job description of Financial Manager
Prepare financial statements, business activity reports, and forecasts.
Monitor financial details to ensure that legal requirements are met.
Supervise employees who do financial reporting and budgeting.
Review company financial reports and seek ways to reduce costs.
Analyze market trends to find opportunities for expansion or for acquiring other
companies.
Knows how to prepare cash flow statement and projected income, activity reports
and forecasts.
Accountable and transparent for money budgeting and allocation of fund.
Analyze right decision making to find possible opportunities and right time for
expansion.
Must fully understand accounting.
Must have knowledge in financial, cost and managerial accounting.
Must be good in decision making in terms of distributing the budget

effectively.
Pascual, Alyanna Lydia Therese (Marketing Manager)

21
Job description of marketing manager
She / He is assigned the crucial job of creating a demand for the product / service
in the market which will generate a rise in the companys sales and in turn,
provide the necessary revenue (and profit) needed to keep the organization
running.
She / He, one is involved with creating a market for the specific product / service
that the company provides through collaboration with other departments of the
institution such as engineering and manufacturing.
She / He manager is developing innovative strategies using their creative faculties

in order to attract potential customers to their business.
Marketing managers are therefore hired to generate a growth in companys sales

by targeting the right customer base with convincing methods and techniques.
Gayomali, Marie Gabrielle (Production and Operations Manager)

Job description of Production and Operations manager
Production/Operations Manager is concerned with overseeing, designing, and

controlling the process of production and redesigning business operations in the
production of goods and services.
It is a component of organization which is concerned with the creation of utility in

raw materials through conversion process.
In charge in the production process of the product namely the Input Process
Output.
Responsible for the selection of materials needed for the product.
Must able to settle quality standard, productivity and estimate cost for the product.
Ensures that the production is well done and meet the quota of the production.
Overseeing the production schedule to meet the objectives of the activity.

22
Supervise the performance of the production.
Must know how to handle and guide the production well especially the team
assigned for the production.
Must have knowledge of the whole process and practices for production
employees.
Must have strong logical, inquisitive and rational skills.
Must be able to make complicated decisions and ability to be flexible for possible
unexpected problems.
Must have absolute knowledge on quality methods, design and application.
5.) Accounting and legal

Accounting
The Dessert Project will have formal ledgers and bookkeeping to monitor cash inflows
and outflows. The business will have their own petty cash fund for their little expenses
like transportations and gasoline. The Dessert Project will also have Point of Sale system
wherein it is a Inventory software programs now on the market that let you track usage,
monitor changes in unit dollar costs, calculate when you need to reorder, and analyze
inventory levels on an item-by-item basis. You can even control inventory right at the
cash register with point-of-sale (POS) software systems. POS software records each sale
when it happens, so your inventory records are always up-to-date. Better still, you get
much more information about the sale than you could gather with a manual system. By
running reports based on this information, you can make better decisions about ordering
and merchandising.
6.) Insurance
23
We will insure our facility by property insurance. To protect us from some events that
might happen in our business.
According to www.forbes.com. Property Insurance: If you own your building or have
business personal property, including office equipment, computers, inventory or tools you
should consider purchasing a policy that will protect you if you have a fire, vandalism,
theft, smoke damage etc. You may also want to consider business interruption/loss of
earning insurance as part of the policy to protect your earnings if the business is unable to
operate.
7.) Security
Our facility is secured by CCTV camera installed inside the UST. The facility is also
secured by a guard inside the place.
24
Marketing Plan
A. Market Philosophy with target awareness and assumed sales conversion
Market Philosophy
We are on the product driven side of philosophy because we are focused on innovating our
products as well as on our customer's satisfaction.
Target Awareness and Assumed Sales Conversion
Advertising Strategies:
Target awareness: 96,308
Strategies
Social Networking
Contribution
8,058 followers/friends
Facebook:
Total friends = 8,058
Marielle 1, 350
8,058/4 managers = 2,014
Samir 997
manager
Yan 1,186
2,014/ 24 days = 84 persons to
Honey Jane 2,112
talk per day
FB page - 305
Twitter: 1,120 followers
Computation: 8,058 x .10 = 805
Instagram:
805 x 175 = 141,015
988 followers
Tarpaulins
36,720 (80%)
3 banners. 1 tarp in the entrance,
2 tarps in the parking area.
Computation: 3,672 x .10
Cost: P150 each
3,672 x 175 = 642,600
Flyers
20,000
(20,000 pages with 4 copies each
Budget
DSL Internet
P999 a month
P11,988 per year
P450.00 for 1 year
P5,000.00
1 peso per page
25
page)
Computation: 2,000 x .10 =

2,000
2,000 x 175 = 350,000
Sales and Promotions Strategies

Strategies
Free taste
Contribution
5,000
Budget
P6,486.00 for 2 months

= 500 x 175 = 87,500
Raffle tickets
Database Marketing
15,000
= 1,500 x 175 = 262,500
P420.00 - Rob Magnolias ticket

price
700 pages = P750.00 printed
colored coupons
10,000
P5,040.00 for 24 movie tickets a

year
P5,000.00

= 1,000 x 175 = 175,000
Promotional items
(Giveaway of 1 pin with our
logo)
Event Sponsorship
(Incoming 3rd year HRM and
tourism students, class of 2016)
1,000
P4.00 each for customized pin

= 100 x 175 = 17,500
P4,000.00 for 1,000 pins for 1

year
530
P8.670.8
Computation: 530 x .10

= 53 x 175 = 9,275
Programs that will be made:

Advertising:
Facebook page: For the facebook page, we will post pictures and videos of our product. We will
also going to talk to our facebook friends so that they will know that The Dessert Project is
26
existing. Each manager will talk to 84 persons each day to tell them about The Dessert Project
and like the page.
Flyers: Flyers will be given to the people who are walking outside the store. Flyers will also tell
the market if we have promotions.
Tarpaulins: Tarpaulins will be places in front of the store and in the parking area.
Sales Promotions:
Raffle tickets: Raffle tickets will be given to the customers who will have a minimum single
receipt of P300.00 and will have a chance to win 2 free movie tickets at Robinsons Magnolia.
Free taste: Free taste will be given for the first 2 months of the business. Free taste will have all
the flavors so that people may know the taste of our product.
Promotional items: We will give 1 button pin for every person who will buy any product from us.
Button pin design will have our logo and will have a quote that says, Will run for dessert.
Sponsorship: We will sponsor an event of the College of HRM and Tourism. We will give them 1
5 inch dessert and will be placed in a box with our logo.
Database Marketing: We will ask them to write their information so that we may call or mail
them if we have promotions or if we can sponsor in one of their events, ask them if we may be
their contact for desserts.
Supporting details:
Millions of users flock to social networking websites like Instagram, Twitter and Facebook on a
daily basis. They use these websites to communicate with the friends and also to look up
business, services, and products in which they are interested. A business with a popular presence
on social networking sites will receive a steady flow of interested users, many of who will end up
being loyal customers.
Advertising in print media enhances and reinforces the newer media opportunities, this makes it
more effective and more integrated with the marketing mix, and thus adds to the overall depth of
penetration while increasing brand awareness. Print advertising helps drive customers into action
in a tried and true format that everyone is familiar with. Though a little dated, according to a
2004 United States Post Office report, print produces results: 8 out of 10 consumers look at
posters, flyers, banners.
27
B. Market Research and Analysis

1. Product Description (type of consumer goods and stage in product lifecycle) (productperson synchronicity)
The Dessert Project gives a new way of presenting a dessert into a more interesting dessert in the
society. This dessert will give us a taste that will surely be different and interesting among other
dessert products. The dessert is loaded with sweet toppings such as caramel, marshmallows, nuts,
chocolate chips, Oreo, cookie butter, cream cheese, and fruits such as blueberries, strawberries,
mangoes, cherry and banana. Every Filipinos are born with a sweet tooth and most of us are
getting addicted to sweets. Based on our research, Filipinos are known to have a heart
appetite and just loves to eat. In fact, a typical Filipino eats three meals a day and 2 snacks in
between. This is the reason why desserts have always been a large part of Philippine cuisine.
Most Filipinos feel something is lacking after eating a meal. A meal simply isnt complete
without finishing it with a sweet dessert.
Type of consumer goods

The type of food that Dessert Project offers is specialty consumer good because this product is
unique and unusual. The goods also dont come under the category of necessity rather they are
purchased on the basis personal preference or desire of the people. The product will be sold in a
made to order way. Because it is a specialty consumer good this product will be produced or
prepared specifically when someone requests the product, so that the product can be customized
as desired by the customer who requested it.
Product life cycle
The stage of our product life cycle is in the introduction stage. When competitors enter the
market there may be price competition or increased in advertising costs in order to convince the
consumers that my product is better than that of the competition. During the introduction stage,
our goal is for the visibility of our product/business so that consumers will able to know us
28
because of our innovative concept. Dessert Project presents an innovative product that is new in
food business to beat the competitions.
Product Person Synchronicity
We came up on an innovative idea of combining these two products and make it a new dessert
product. We believe that introducing and promoting this product to everyone would be a lot
easier for us because we are very interested and dedicated to our product.
STRENGTHS
WEAKNESSES
Our product would be new to the eyes of the Since we are just starting out with my business
consumers since there is still no dessert like we will have a hard time to promote and
this sold in a market near my target location.
advertise our product. And it will cost me a lot
in advertising our product.

We already have someone to help us in making Customers may not avail my product because
our product. And also improving it.
they havent tried eating dessert like this yet and

they might find it weird eating this new
innovation.
The consumers will be given a chance to Since we are just starting up, we do not know if
choose the toppings that they want to add for people will really try our product because some
their dessert.
consumers will think it is weird.
Our business will be located to the place where
there are a lot of students which are our target
market.
Product Components and Additional Research

In the Philippines we have eating disorders; most Filipinos cant control their eating habit thats
why some of the Filipinos are obese and sometimes have ailments because of excessive eating.
My future business has come up with a new type of a dessert which is healthier than other
desserts sold at a market. We nearly have 86 million people that have eating disorders.
In a culture that places excessive value on dieting and thinness, yet struggles increasingly with
weight gain and obesity, its easy to view dessert as a tantalizing enemy. But according to many
29
health experts, recovered dieters and studies, negative attitudes and avoidance of desserts and
other food can be more detrimental to our wellness than indulging.
Benefits of Incorporating Desserts into a Healthy, Balanced Diet
Improved Weight Control
According to a recent study published in the journal Steroids, 195 obese adults followed caloriecontrolled diets for 16 weeks. Both plans contained the same amount of calories and namely
healthy foods, with one differenceone group consumed dessert daily. The dessert eaters lost
slightly more weight than the non-dessert eaters and were significantly more successful at
keeping lost pounds off.
According to Daniela Jakubowicz of Tel Aviv University and lead author of the study told
the New York Times, most people simply regain weight, no matter what diet they are on, but if
you eat what you like, you decrease cravings.
Reduced Unhealthy Food Cravings
Dessert benefits are particularly acute for non-dieters because routine indulgences and some
amount of flexibility in your diet prevent feelings of deprivation, which can stimulate the weight
gain that prompts dieting. And viewing desserts as savory treats rather than bad or junk
foods can help diminish sugar cravings while making sugary fare less tantalizing.
Improved Nutrient Intake
According to the University of Rochester Medical Center, we crave dense foods when our bodies
are lacking nutrients or calories. And eating too little is one of the top contributors to food
cravings,
In some cases, a rich dessert is just the fuel your body and brain needsparticularly if you
consume too few carbohydrates. Desserts are not usually the healthiest source of carbohydrates
but consuming enough carbohydrates from any source is healthier than severely restricting or
skipping them altogether.
30
Health benefits of Chocolate

Studies show that eating chocolate, may contribute to improved cardiovascular health. Packed
with natural antioxidants, chocolate and cocoa sit in the same good-for-you category as green tea
and blueberries. That's because chocolate comes from cacao beans (or cocoa beans), which grow
on the cacao tree and are full of natural plant nutrients. Most of the studies to date highlight dark
chocolate's health values because it has the highest percentage of cocoa solids, therefore more
flavanol antioxidants.
Health benefits of Dough
Dough is also rich with some important antioxidants and, miraculously, some can even be
amplified during the baking process. During bread making, different ingredients are used to
ensure the development of a continuous protein network that is essential for bread quality.
Interests in incorporating bioactive ingredients such as dietary fiber (DF) and phenolic
antioxidants into popular foods such as bread have grown rapidly, due to the increased consumer
health awareness. The added bioactive ingredients may or may not promote the protein crosslinks. Appropriate cross-links among wheat proteins, fiber polysaccharides, and phenolic
antioxidants could be the most critical factor for bread dough enhanced with DF and phenolic
antioxidants. Such cross-links may influence the structure and properties of a bread system
during baking.
2. Target Market (identifies with demographics, psychographics, and niche market
specifics)
Demographics:
Our target market will be mainly the UST students from all levels (high school-college).
Other target markets will be the faculty members of UST from different departments, and
administrative staff of UST.
Since there is a hospital, we can also target the hospital staff which includes the doctors,
administrative staff and other employees of the hospital.
We can also target the family members/visitors of the confined patients.
Psychographics:
People who is adventurous/loves to try new kind of food.
Niche Market:
Ages 17-30
Female and Male
31
Dessert lovers
According to http://www.filipinodesserts.net, almost all Filipinos are born with a sweet tooth and
most of us might never outgrow it. Filipinos are known to have a hearty appetite and just love to
eat. In fact, a typical Filipino eats three meals a day and two snacks in between. This is the
reason why Philippine desserts have always been a large part of Philippine cuisine. Most
Filipinos feel something is lacking after eating a hearty meal. A meal simply isnt complete
without
finishing
it
with
sweet
dessert.
3. Competition (describe major competitors assessing their strengths and weaknesses.)

Competitors Check/Assessment:
Here are some locations and companies that The Dessert Project may have a competition
with.
Location: UST carpark
Company
Cerealicious
Strengths
-inventories are many
-the store has a good ambiance
-a lot of branches
-you have the freedom to
add/choice your own toppings
-they have a lot of promos for
the customers
-many customers dining in
-many choices of products
-offers imported cereals
-product list with an calorie
equivalent
Weaknesses
-the price of their product is a
little bit expensive (P80+)
is no school
Coffee Avenue
-doesnt serve coffee and

desserts only but also
lunch/dinner meals
-good place to hangout
-service is not fast
32
Farroncino Caf
they have a cheap price

(P35+)
-it's freshly prepared! You can
see your own waffle
sandwiches prepared.
-offers variety
-good food/taste
-they have a nice/pleasing
kiosk
-has lots of equipment (4
waffle maker, blender,
refrigerator)
-many branches
-advertise/promotions through
sponsorships like (asap)
-fast service
-some of the flavors are not

available because of lack of
ingredients
is no school
-serves different kinds of

coffee
-no space for dine-in
Advantages and Disadvantages of our location (UST)

According to http://thinkrichbefree.com/2013/09/01/choosing-best-business-location/, UST has
these advantages and disadvantages.
Advantages:
Your business will receive hundreds of traffic every school days.
Great for stores that sell school supplies or those planning to start a not so expensive
restaurant.
Disadvantage:
Little to no customer when there is no classes.
Many competitors.
Competitive advantages:
33
The Dessert Project is not the typical kind of dessert. The Dessert Project will be focused
on sweet toppings.
The Dessert Project will not just offer dessert but also the experience, which makes
customers feel at home.
The Dessert Project will be the only store in UST that offers a dessert.
The Dessert Project will also introduce a loyalty card that provides a host of benefits.
This entices customers returning to make purchases, building loyalty.
4. Market Trends (identify industry trends and customer trends)

Customer Trends
Food culture is more complex than ever: Food makers need to understand all of food culture
meaning all food niches, trends and preferences, not just their own categories and specialties.
The snack culture: Nearly half (48%) of all adult eating occurs between meals, a combined result
of the increase in eating alone and the decline in family dining. However, a return to
commitment
to
family
dining
will
continue
to
gain
momentum,
says
Hartman.
Foods that are in for 2012, according to Hartman, include: real butter and healthy fats; grass-fed
meat; sea salt; stevia; dark-meat chicken; local/seasonal super fruits; cage-free whole eggs;
farmstead cheese; fresh produce; portion control; craft beer; kettle potato chips and dark, leafy
greens.
Industry Trends
According to a group discussion at SIAL MONTREAL 2009, consumer trends suggest that
people are asking for more choices in food, with less ingredients but better taste and quality. The
research indicates that consumers are trending towards:
Convenience
Health & wellness
Sophistication (regional fusion)
Pleasure/fun
Innovation in portion sizes and packaging were main themes for meeting convenience and
quality demands while probiotics continue to gain in popularity for health conscious consumers.
Developments in regional fusion, which combine new and exotic tastes and textures and meet
consumers demand for a higher level of sophistication in foods, were evident at the conference.
34
And there were many examples of foods that offer both pleasure and power to meet the demands
of our busy lives today.
PRODUCT TEST RESULTS
Product testing is the quality assurance in the context of marketing research and analysis. This
measure is conducted to determine the acceptability, safety and efficacy of the dessert product. It
is imperative, but unfortunately, the most tedious and expensive part of the whole research and
development process. But product testing is a very important part of marketing research.
Based from the survey that we conducted, it shows that all of our respondents are willing to try
foods that they havent tried before. It shows that they are excited for our product. In relation to
this, they also said that if our product is available today, they will recommend to others. They
prefer chocolate chips as the main topping for the dessert. They also agreed that this dessert is a
good alternative to snacks and dessert. And they are willing to pay for dessert/snacks. They
prefer carton box to be our packaging and they find our product excellent and good!!
Marketing Strategy
1. General Description (Market Philosophy, on-line and offline effort)
On-line Effort
For the on-line efforts and allocation, we will be posting and promote our product to all the
social networking sites that we have. And also, we are planning to make a website for our
35
product that will help us promote it as well as inform the customer for promos, launching and all
the information needed will be posted as well.
2. Method of Sales and Distribution (stores, offices, kiosks, catalogs, e/mail, website)
We will distribute the quantity of product according to the demand. The distribution of the
product will target primarily the UST area. We will also ask the help of our IT friends to help us
create a website that advertises my product. Putting comments and suggestion box on my
website will surely help me determine on what to improve in my product. I will also organize a
stall near the schools or in the places where students always go for a free taste including
pamphlet catalogs so that the market would know the products objectives and advantages.
Inside the campuses is the best way to distribute our product to the consumers because we
directly hand the product to them. We chose campuses for our location since our target markets
is the students; it is a good location for our business. Well be able also to attract more customers
(other students and staffs) even if they do not belong in our target market.
3. Packaging (quality considerations and packaging)
The packaging of our product will be a small box that is made up from cardboard package with
our own logo and tagline for the product. Paper is a thin material mainly used for writing,
printing or for packaging. It is produced by pressing together moist fibers, typically cellulose
pulp derived from wood, rags or grasses, and drying them into flexible sheets. Paperboard,
sometimes known as cardboard, is generally thicker (usually over 0.25 mm or 10 points) than
paper. . According to ISO standards, paperboard is a paper with a basis weight (grammage)
above 224 g/m, but there are exceptions. Paperboard can be single or multiple. According to the
website: http://onlinelibrary.wiley.com, the effect of color on sweetness perception, flavor
intensity, acceptability and thirst quenching was evaluated. Consumers thought the sweetest
beverages and those colored brown, red and orange would satisfy thirst the most. The association
of sweetness with thirst quenching ability was an unexpected result but one that was validated in
several of the panel studies which followed. The preliminary study done with a full factorial
design showed that the samples with the lowest levels of acid and sugar as well as a combination
of those with the lowest color and lowest sugar provided the greatest perception of thirst
quenching. Sweetness and perceived ability to quench thirst were found to be significantly
affected by color in two of the three panels while flavor intensity and acceptability were found to
be significantly affected in only one panel. These results indicate that color is related to quality
36
characteristics other than appearance and should be considered in decisions affecting such
characteristics.
4. Pricing (price strategy and competitive position)
Pricing is difficult and must reflect supply and demand relationship. Pricing a product too high or
too low could mean a loss of sales for the organization. Pricing should take into account the
following factors:
Fixed and variable costs.
Competition
Company objectives
Proposed positioning strategies.
Target group and willingness to pay.
An organization can adopt a number of pricing strategies. The pricing strategies are based much
on what objectives the company has set itself to achieve.
5. Branding
Not just your ordinary dessert!
37
Branding is not only about getting your target market choose your product over you competitors,
but it is also about getting your prospects to see you as the only one that provides a solution to
their problems.
The objectives that a good brand will achieve include:
Delivers the message clearly
Confirms your credibility
Connects your target prospects emotionally
Motivates the buyer
Concretes User Loyalty
To succeed in branding you must understand the needs and wants of your customers and
prospects. You do this by integrating your brand strategies through your company at
every point of public contact.
6. Database Marketing (Personalization)

CLIENTS DETAILS:
38
LAST NAME:
FIRST NAME:
MIDDLE NAME:
AGE:
GENDER:
CIVIL STATUS:
DATE OF BIRTH:
TELEPHONE #:
MOBILE #:
SCHOOL:
YR/COURSE:
EMAIL ADD:
ADRESS:
INTERESTS:
7. Sales Strategies (direct sales, direct mail, email, affiliate, reciprocal, and viral marketing)
According to http://smallbusiness.chron.com a sales strategy is a plan by a business or individual
on how to go about selling products and services and increasing profits. Sales strategies are
typically developed by a companys administration, along with its sales, marketing and
advertising managers. All involve pitches, or key points to address when speaking with
potential consumers. Some of these pitches, such as those used by telemarketers, may have to be
memorized and communicated verbatim.
There are 5 steps to a successful sales strategy:
1. Define your target market. --Knowing this is critical to your sales success.
2. Determine your outreach. --Will you could call or network or both?
3. Know your questions. --Before you go on a sales appointment, create a list of questions to ask
the prospect.
4. Deliver and build. --Deliver on what you said you were going to do for the prospect. Then
make sure you build the relationship.
5. Monitor. --This is one of the most critical aspects of a successful sales strategy.
39
Strategies to apply:
Raffle tickets to those who have a minimum receipt of 250.00 and will have a chance to
win 2 movie tickets.
Free taste for the first 2 months so that people would be aware of the taste of our product
and will come back.
We will also going to have sponsorships and will give button pins for the 1 st 3 months of
the business.
8. Sales Incentives/Promotions (samples, coupons, online promo, add-ons, rebates, etc.)

Giving out free taste of our product, coupons or raffle tickets will surely help us attract
customers. Since study shows that Filipinos usually loves buying things that has promotions and
that are affordable.
9. Advertising Strategies (traditional, web/new media, long-term sponsorships)
There are many ways in which you can advertise your product, newspapers, TV ads, magazines;
social networking sites, flyers, posters and mobile announcement are the ones that can help you
advertise your product to the market. But since I am just starting to have my own business I
might have a problem when it comes to my earnings. Due to financial inadequate, some of these
advertising strategies might not be used because it is too expensive such as newspaper, TV ads
and magazines. Instead of relying with this advertisement I have researched a way of advertising
my product which will not cost me a lot. Word of mouth market is an unpaid form of
promotional in which satisfied customers tell other people how much they like a product.
According to Entrepreneur Media, word-of-mouth is one of the most credible forms of
advertising because people who don't stand to gain personally by promoting something put their
reputations on the line every time they make a recommendation.
40
Strategies that we want to apply:
We are planning to make a website for our product that will help us promote it as well as
inform the customer for promos, launching and all the information needed will be posted
as well. Also the contact number and trivia about our product.
We are planning also to create our own page on facebook which according to
http://www.ebizmba.com/, Facebook remains the number one most popular social
networking site.
We are also going to print tarpaulins that will be posted around UST.
We are also to give flyers around UST so that people may know that Dessert Project is
existing and been operating.
10. Public Relations (online presence, events, press releases, interviews)

PR - or public relations - means getting people to talk and think about your business in a positive
way. It can be a vital weapon in your business' armory. It's a way to get good publicity without
advertising. Also if there's ever a problem facing your business it helps you deal with it
effectively.
The different tools that you can use in advertising The Dessert Project:
Blogging
Social media networks such as Facebook, Twitter, etc
11. Networking (memberships and leadership positions)

Business networking is leveraging your business and personal connections to bring you a regular
supply of new business. Networking for business growth must be strategic and focused. Not
everyone you meet can help move your business forward--but everything you do can be driven
by the intention to grow your business. You have total control over whom you meet, where you
meet them and how you develop and leverage relationships for mutual benefit. You have total
control over whether you enter into the unique 29 percent of the population that is separated by
six degrees (read The 29% Solution to learn more), whether you stay there, or whether you never
41
get there at all. Networking your business means you have to be proactive. The core of
networking is doing something specific each week that is focused on networking for business
growth. Make a plan, focus and be consistent. When you understand exactly what business
networking is and step up to the challenge, you'll find avenues of opportunity that you may have
otherwise never discovered, and you will be making an invaluable investment in the steady
growth of your business.
42
C. Customer Service
1. Description of Customer Service Activities
Good customer service is one of the missions of any business. You can offer a lot of discounts or
promotion to your new customers but unless the customer will come back, your business will not
profit. Good customer service is simply all about making your customers want to go back to your
store. Good service of your product is one way that can satisfy the convenience of the customers.
Serving with a smile and a positive attitude can also help you increase your market sale. Our way
of serving the customers is by being nice and being friendly to them. We would entertain them
the best as possible. Server would ask for their order in a friendly manner that comes with a
pleasing personality. Cashier would announce the customers bill and ask kindly. A positive
attitude drives people away, while a good attitude makes people want to get more involved with
you and what you are doing. It doesn't matter what business you think you're in, you're still
always going to be in the "people" business, so you're always going to want to have an eye on
what you're doing to either attract people or drive them away. A good attitude will leave you
pumped and ready for the work, no matter what risks or sacrifices it entails.
2.
Expected
Outcomes
of
Achieving
Excellence
When our business achieves its excellence, we will still have the same attitudes that we have;
positive thinking and by being down to earth person can help you to achieve success. We will
still continue to provide good quality of products to our customers. This will maintain the good
image and extend the good relationship of our company towards them. Change is inevitable in
every business. The customers preferences change this will also prevent them from getting tired
of buying dessert products. Although behind the success and the positive feedbacks that we will
be having, we also should be prepared for the negative comments/feedbacks that the people will
give you. Of course we really cant please everyones preferences but instead of giving the
people back negative vibes we should always think positive and ignore all the negative feedbacks
that will just bring us down.
43
D.Implementation
of
Marketing
Strategy
1. In-House Responsibilities
Tarpaulins will be spread out so that it will inform the consumers about the launching of our
dessert shop, it will be spread around the campus of UST and outside of the campus. Online
allocation is also included. Based on my research, over 900 million people actively like and
comment on face book an average of 3.2 billion times every day. Since we are also an active user
of face book and we have more than a thousand friends, we can connect and expose my product
by posting information about it and by tagging all of my friends so that they will be aware about
my business. Banners and posters will be used as well. All these advertising strategies will be
placed in crowded areas and inside of the school.
2. Out-Sourced Functions (advertising, public relations, marketing firms, ad networks, etc.)

Our business will have connections in other companies that will help us in promoting and
expanding our business. We will achieve to connect with the Newspaper Company like daily
inquirer in the promotion of our product. We would also try using magazines such as Food
Magazines to advertise our product.
44
Production and Operation Plan

Product Description
The Dessert Project gives a new way of presenting an ordinary pizza into a more
interesting sweet pizza in the society. This product will give us a taste that will surely be
different and interesting among other pizza products.
The Dessert Project flavors is loaded with sweet toppings such as caramel,
marshmallows, nuts, chocolate chips, oreo, cookie butter, cream cheese, and fruits such
as blueberries, strawberries, mangoes, cherry and banana.
General Input-Process-Output Framework

Understanding Input-Process-Output Framework
The researchers use this technique to determine the interrelationship between different
kinds of business scales.
45
BUSINESS MODEL THE DESSERT PROJECT

Input
Potential Customers
- Students from
University of Santo
Tomas
Clients
Investors
- Business Owners
Machineries
- Refrigerator
- Baking Oven
- Cash Register
- Coffee Maker
Equipment
- Hairnet
- Gloves
- Apron
- Tray
- Tongs
- Spatula
- Stool
- Measuring Cup
- Pizza Cutter
- Box
- Weighing Scale
Raw Materials
- Chocolate Bar
- All-purpose cream
- Glucose
- Cherry
- Chocolate Candies
- Hazelnut paste
- Peanuts
- Marshmallow
- Rice Crisp
- Chocolate chips
- Oreo
- Cream cheese bar
- Powdered sugar
- Blueberry
- Strawberry
- Cookie butter
- Banana
- Pizza Dough
- Packaging
Location
- Carpark, UST
Suppliers
- Chocolate Lovers
Process
Potential Customers
- Contract (Minimum
number of order
requirement)
- Receives deliverables
Clients
- Receives long term
benefits from the
company
Investors
- Contract (Initial
investment)
- Return of Investment,
Dividends,
Management
Machineries
- Installation and
Maintenance
Equipment
Raw Materials
Inventory
- Itemizing current
assets
Location
- Attractive Location,
Accessibility
- Contract regarding
the rent
Suppliers
- Contract (Supplies)
Lenders
- Helps to start a
Business Capital
Entrepreneur and
Management Teams
- Handles the entire
Business processes
Employees
- Improves both
product quality and
processes
Output
Store Type
The Dessert Project
-
Black Forest
Cookie Butter
Rocky Road
Chocolate
Oreo Cheesecake
Strawberry
Cheesecake
Cherry Cheesecake
Blueberry Cheesecake
46
A.
Purchase
Chocolate Bar
Chocolate
Lovers
Candy store,
Quiapo
SM
Supermarket
All-purpose
cream
Chocolate
Lovers
Glucose
Chocolate
Lovers
Cherry
Chocolate
Lovers
Candy store,
Quiapo
SM
Supermarket
Chocolate
Candies
Chocolate
Lovers
Candy store,
Quiapo
SM
Supermarket
Hazelnut paste
Global
Culinary
Candy Store,
Quiapo
Peanuts
Chocolate
Lovers
Candy store,
Quiapo
SM
Supermarket
Marshmallow
Chocolate
Lovers
Candy store,
Quiapo
SM
Supermarket
Rice Crisp
Chocolate
Lovers
Candy store,
Quiapo
SM
Supermarket
Chocolate chips
Chocolate
Lovers
Candy store,
Quiapo
SM
Supermarket
Oreo
Chocolate
Lovers
Candy store,
Quiapo
Cream cheese
bar
Chocolate
Lovers
Powdered sugar
Chocolate
Lovers
Candy store,
Quiapo
SM
Supermarket
Blueberry
Chocolate
Lovers
Candy store,
Quiapo
SM
Supermarket
Strawberry
Chocolate
Lovers
Candy store,
Quiapo
SM
Supermarket
SM
Supermarket
SM
Supermarket
47
Cookie butter
Chocolate
Lovers
Banana
Wet Market,
Singalong
Wet Market,
Paco
SM
Supermarket
Pizza Dough
BAMBI
Vienna
Bakery
Candy Store,
Quiapo
Coffee
Molino,
Cavite
Quiapo
SM
Supermarket
Iced Tea
Quiapo
Lemonade
Quiapo
Packaging
RM Boxes
B.
SM
Supermarket
Aeonplast
Transportation
From our store to suppliers:

Tric ycle going to
BAMBI:
bambang station
(Located in
( P 2 0 . 0 0 ) - > L RT1
Apacible, Paco
Bambang United
Tax i g o i n g t o
cubao = P150.00170.00 25
minutes travel.
48
Manila):
Nations (P12.00)
-> tricycle going
to Bambi
(P20.00) = P42.00
35 minutes
travel.
Chocolate Lovers
(Located in
Cubao):
Tric ycle going to

legarda (P25.00)
- > L RT2 l e g a r d a betty go Belmonte
(P13.00) ->
Tric ycle going to
chocolate lovers
(P25.00) = P63.00
43 minutes
travel.
Tax i g o i n g t o
cubao = P150.00170.00 30
minutes travel.
RM Boxes:
(Located in
sta.mesa)
Tric ycle going to

legarda (P25.00)
->Jeepney going
to VMapa (P8.00)
= P33.00 30
minutes travel.
Tax i g o i n g t o s t a .
mesa = (P120.00150.00) 20
minutes travel.
C.
Storage
Since we are planning to have a store rather than a kiosk, we will be having a storage area for our
inventories and equipment inside our store. There is no need for our raw materials to be
refrigerated all of our inventories will be placed in a cabinet.
D.
Store Layout
49
50
E.
Process Plan for the product
Chocolate Melting (Pre Operation)
Cream Cheese Melting (Pre Operation)
Step 1: Prepare the ingredients:
500g Chocolate bar, All-purpose cream
Cream Cheese bar and powdered sugar.
Step 2:
Chop the chocolate bar so that it would be easier to melt the chocolate.
Chop the cream cheese bar so that it would be easier to melt the chocolate.
Step 3:
Place chopped chocolate in a mixing bowl. Heat heavy cream on 350F until it
comes to boil for 5mins.
Place chopped cream cheese in a mixing bowl. Mix it with the powdered sugar for
5 mins.
Step 4:
Remove from heat and immediately pour cream over chocolate and stir until
completely mixed and glossy using a spatula.
Preparation
(E)Step 1: Prepare the other ingredients:
Product Assembly
(F)Step 2: Pre-heat the e-oven toaster for 2 minutes in 250f.
(G)Step 3: Prepare the pizza dough and heat it for 3 minutes in 250f.
(H)Step 4: Put the spread in the pizza dough.
(I)Step 5: Put all the toppings: approximately 2-3 minutes all in all
(J)Step 6: Heat the dessert for 3mins in 250f.
(K)Step 7: Put the dessert on the unfolded packaging then slice it into pieces then assemble
the packaging.
51
Task
Predecessor
Duration
1 minute
2 minutes
5 minutes
5 minutes
2 minutes
2 minutes
3 minutes
D,G
2 minutes
3 minutes
3 minutes
2 minutes
52
F.
Process Plan (Business Operation)
Start
Arrange
Equipme
nts
Check
Material
s
No
Ready
to
open?
Yes
Clean the
Stall
Employees
in work
Station
Open the
Store
Customer
Entry
Exit
No
Order
placi
ng?
Yes
Get the
Order
Product
Informati
on
Mixing of
chocolate
and cream
Paymen
t
Receiving
Area
Preparatio
n of
materials
Packagin
g
Product
Assembly
Custom
er Exit
End
53
54
G.
Aggregate planning and master Scheduling
55
H.
Consistency of the product

SIZE 5
SIZE 7
SIZE 10
a. Chocolate Spread
1
tablespoon
1
tablespoon
2
tablespoon
b. Cherry
1
tablespoon
1
tablespoon
2
tablespoon
c. Shaved Chocolates
1 teaspoon
2 teaspoon
1
tablespoon
a. Chocolate Spread
1
tablespoon
1
tablespoon
2
tablespoon
b. Nuts
2 teaspoon
1
tablespoon
1
tablespoon
c. Marshmallow
1/4 cup
1/3 cup
1/2 cup
a. Hazelnut chocolate
spread
1
tablespoon
1
tablespoon
2
tablespoon
b. Chocolate candies
2 teaspoon
1
tablespoon
1
tablespoon
c. Rice Crisp
2 teaspoon
1
tablespoon
1
tablespoon
d. Chocolate chips
2 teaspoon
1
tablespoon
1
tablespoon
a. Oreo
1/4 cup
1/3 cup
1/2 cup
b. Cream cheese
1
tablespoon
1
tablespoon
2
tablespoon
1. Black Forest
2. Rocky Road
3. Chocolate
4. Oreo Cheesecake
5. Blueberry Cheesecake
56
a. Blueberry
1
tablespoon
1
tablespoon
2
tablespoon
b. Cream Cheese
1
tablespoon
1
tablespoon
2
tablespoon
a. Strawberry
1
tablespoon
1
tablespoon
2
tablespoon
b. Cream Cheese
1
tablespoon
1
tablespoon
2
tablespoon
a. Cherry
1
tablespoon
1
tablespoon
2
tablespoon
b. Cream Cheese
1
tablespoon
1
tablespoon
2
tablespoon
a. Cookie butter
1
tablespoon
1
tablespoon
2
tablespoon
b. Chocolate Chips
2 teaspoon
1
tablespoon
1
tablespoon
c. Banana
5 sliced
pcs
8 sliced
pcs
24 sliced
pcs
6. Strawberry Cheesecake
7. Cherry Cheesecake
8. Cookie Butter
I.
Feedback
We will use our data base marketing for all of our customers to gain feedbacks and
suggestions for the improvement of our business.
57
We will place a freedom wall in our store so that customers can express their thoughts
about our store.
We will place a suggestion box near our cashier area so that the customers will give their
feedbacks and suggestions that can help us to improve our store.
For the first month of running our store, we are planning to conduct a survey every after
the customers finish their meals.
J.
Delivery
After receiving the customers orders, we will directly deliver it to them not more than 10
minutes as we will still have to prepare for their orders.
K.
Facility Requirement and Location Analysis
Facility Requirement
1. Facility Requirement System
1.1 The Facility Requirement System designs the standards in choosing the right facilities
to be used in order to operate the Business orderly. To promote The Dessert Projects
efficiency, the owners should set the following standards goals:
1.1.1
List the number of maximum usage of each equipment/facility
1.1.2
Set control measures in each equipment/facility
1.1.3
Use appropriate tools in doing the dessert.
1.2 Responsible Person

1.2.1
The Listing of maximum usage of each equipment/facility should be done by

one employee supervised by the Operations Manager
1.2.2
Setting control measures of each equipment/facility should be done primarily

by the Operations Manager
1.2.3
Using appropriate tools in doing the Dessert should be done by the Employees
supervised by the Operations Manager
1.3 Needed Facilities/Equipment for Operations and their Life Span
Facilities/Equipment
Life Span
Control
Measures Source
Refrigerator
5 Years
for Usage
Information
24 Hours Operation Supplier
of
58
(To preserve
Baking Oven
9 Years
the
Pizza Dough)
Should be dry and Supplier
clean (To prevent
moulds
Tray
3 Years
(Every
3 Years
every
corner)
Should be wiped Supplier
and
Pizza Tongs
in
dried-up
after
Serving)
and dried up (To
Gloves
Apron
1 Day
prevent rusting)
Should be plastic Supplier
1 Day
(daily replacement)
Should
change Supplier
daily
Spatula
4 Years
(Laundry
every week)
and dried-up (To
Counter
Serving 15 Years
prevent rusting)
Should keep clean Supplier
Table
and dry (To prevent
Stool
10 Years
wet bacteria)
Should keep clean Supplier
4 Years
by wiping it daily
Should keep dry Supplier
Measuring Cup
and stored at a
Pizza Cutter
2 Years
clean storage area

Should keep dry to Supplier
Hairnet
1 Week
prevent rusting
Should replace the Supplier
1 Week
hairnet once a week

Should keep in a Supplier
Box
clean storage area

59
Preparation
Table 10 Years
and Cabinet
Should
be
clean Supplier
and dry to prevent
Weighing Scale
10 Years
termites
Should be dry and Supplier
Cash Register
10 Years
clean
Should have a lock Supplier
or a code managed
by
Garbage Bin
5 Years
the
manager
Should wash daily Supplier
(To
Fire Extinguisher
5 Years
finance
prevent
unnecessary odour)
Should keep on an Supplier
open storage area
HP Computer
5 Years
(To prevent fire)

Should have anti- Supplier
virus
and
disc
cleanser to prevent
loss
of
data
Ledger
1 Day
warehousing
Should be kept in a Business Owners
Office Supplies
1 Month
vault
Should be kept in a Business Owners
Bond Paper
proper storage area.
Ballpen
Should be given
Marker
upon request
Scissors
Liquid
eraser
Folders
Stapler
Paper Clip
Glue
60
Scotch Tape
Location Analysis
There are five key factors in selecting a good location in operating businesses. These are
customer accessibility, business environment conditions, availability of resources, entrepreneur
personal preference and site availability and cost. (Moore et.al, 2012)
Based on the researchers in marketing plan our group intend to operate in the place where
it has high student population because it is their target market. UST is considered a good location
to operate the researchers business because it satisfies the majority of the key factors in selecting
a good location.
61
Venue
Address
Target Market
UST,
University of Santo
Carpark
Tomas, Espana
UST students from all

levels (grade schoolcollege).
Boulevard, Sampaloc,
Manila, 1015
Customer
Cost
Space
Traffic
425 people in
P30,000.00
8.2 x
5 minutes
Per month
6.5m
Faculty members
Administrative staff of
UST.
Hospital staff, Doctors,
Administrative staff
Employees of the
hospital.
Family
members/visitors of
the confined patients.
L.
Process plan and Standard Procedures
Inventory Management
A, B, C Classification
A Classification - A goods that are highest in consumption but shares the least number in
total inventory items.
B Classification - goods that are medium in consumption.
C Classification A goods that are lowest in consumption but has the most number in
inventory items.
62
Raw Materials
Pizza Dough
Packaging Materials
Chocolate Bar
All Purpose Cream
Marshmallows
Chocolate Candy
Nuts
Chocolate Chips
Rice Crisp
Blueberry
Cream Cheese
Powdered Sugar
Cherry
Strawberry
Oreo
Cookie butter
Banana
Glucose
Hazelnut Paste
Lead Time
2 Days
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
1 Day
Classification
A Classification
A Classification
B Classification
B Classification
C Classification
C Classification
C Classification
C Classification
C Classification
B Classification
B Classification
C Classification
B Classification
B Classification
C Classification
B Classification
B Classification
C Classification
B Classification
Since it is a startup business it is advisable to use production leveling. It results in a smooth level
of operation that avoids the cost of changing production level.
Average daily production= total production (units) / total working days
Period
Total
(Days)
Forecast
44
43
44
43
43
43
43
303
(Units)
Production
43
43
43
43
43
43
43
301
(Units)
Logistics
Inventory
Mode of ordering
Mode of transportation
Pizza Dough
Call the Supplier
Refrigerated van/truck
Packaging Materials
Call the supplier
Van/truck
Chocolate Bar
Buy directly to the
Refrigerated Van/truck
63
supplier
All Purpose Cream
Buy directly to the

supplier
FX/Taxi
Marshmallows
Buy directly to the

supplier
FX/Taxi
Chocolate Candy
Buy directly to the

supplier
FX/Taxi
Nuts
Buy directly to the

supplier
FX/Taxi
Chocolate Chips
Buy directly to the

supplier
FX/Taxi
Blueberry
Buy directly to the

supplier
FX/Taxi
Rice Crisp
Buy directly to the

supplier
FX/Taxi
Cream Cheese
Buy directly to the

supplier
FX/Taxi
Powdered Sugar
Buy directly to the

supplier
FX/Taxi
Cherry
Buy directly to the

supplier
FX/Taxi
Strawberry
Buy directly to the

supplier
FX/Taxi
Oreo
Buy directly to the

supplier
FX/Taxi
Cookie butter
Buy directly to the

supplier
FX/Taxi
Banana
Buy directly to the

supplier
FX/Taxi
Glucose
Buy directly to the

supplier
FX/Taxi
64
Hazelnut Paste
Call the supplier
Van/Taxi
Quality Processes
To ensure the quality process of the products there are set of standards that are being followed in
each and every segment of the production process. In purchasing materials from the supplier the
standard is the supplier must be an ISO accredit. When the materials has been purchased and
acquired the person in charged in the inventory will arrange the product in First In, First out
(FIFO) basis on the perishable goods. During the production process the person in charge will
see to it that all materials are in good shape, sanitation, and the product will go on the entire
process until it served to the
customers.
Business Models
1. Health and Safety
1.1 Elimination of Waste

1.1.1
Waste
Thee
is
one
of
Dessert
societys environmental problems. In

Projects
current
situation,
huge
65
amounts of their non-renewable resources like plastics and Pizza Dough are wasted
by making them into disposable items. In order to achieve this, proper Waste
Management should be applied.
1.2 Substitution of Goods
1.2.1
After eliminating waste from the materials purchased, we minimize waste by

substituting goods with same quality but with less harmful components.
1.3 Control Measures

1.3.1
Control Measures are set to prevent hazardous occurrence inside the Business.
1.3.2
It also means testing all control measures regularly including equipment, ways of
working and behavior of staffs, to make sure that they work properly.
1.4 Warning
1.4.1
Proper orientation inside the companys organization should be implemented.

Warnings are appropriate when a workers performance is unsatisfactory; through
this, unsatisfactory behavior can cause harmful effects to equipment and other.
1.5 Control of Top Management

1.5.1
Only the Top Management can set their different standards in ensuring the health and
safety of their workers and the equipment as well.
2. Setting a Quality Control in Producing

AnalyzeCompanys Short
and Long Term Goals
Align the Processes in

producing the Dessert with
the Business Goals
Plan
Do
66
Assess if theres a need

for improvement
Check
Apply continuous
improvement to the
production of dessert by
adding more flavors and
different sizes
Act
3. Expiration of the product

Our product is best before 1 hour but to experience the same result you can reheat the
product.
3.1 Plan
3.1.1
Planning of The Dessert Projects general goal which is to provide new taste of
Dessert.
3.2 Do
3.2.1
Align the Business processes with the goals so that the Business will go beyond what
is expected from them and for them to know where the business is heading.
3.3 Check
3.3.1
Check if theres an opportunity for improvement so that the financial results,

customer satisfaction and employee satisfaction will be achieved.
3.4 Act
2.4.1 If theres a need for improvement, The Dessert Project should implement solutions
with regards to the scene failures or business short comings.
67
Waste Management
The business will provide 2 trash bins to segregate the biodegradable from nonbiodegradable waste to show the society that the business is concern to the environment to where
they are operating. To prevent contamination in the food:
Wastes should immediately place in the designated bin
Wastes handler collects and disposes of wastes immediately after the operation
Wastes should only be stored for up to 1 day
Operations Analysis and Maintenance

Slack excess time in producing the product.
Critical Path earliest time to complete the production of finished goods.
Task
Early Start
Early Finish
Late Start
Late Finish
Slack
13
13
10
10
13
13
15
13
15
15
18
15
18
18
21
18
21
21
23
21
23
0
68
Paths:
A,B,C,D,H,I,J,K 23 minutes (Critical Path)
E,F,G,H,I,J,K 17 minutes (Assembly time of the product)
Maintenance
Refrigerator
Materials
Maintenance
Weekly defrost of refrigerator
pizza cutter
Disinfect by soaking in boiling water after
Baking Oven
Coffee Maker
Juice Container
Cash register
Pizza tongs
operating hours.
Daily cleaning after operating hours.
Proper opening and closing
Disinfect by soaking in boiling water after
Measuring cup
operating hours
Wash every after use
Preparation table and cabinet

Spatula
Tray
Hair net
Gloves
Apron
Stall
Always wash the table every after use.

Daily change of hair net
Use sterilized gloves disposable gloves
Wash the apron after the operating hours
Always keep the stalls vicinity free from
Storage
garbage.
Arrange the materials and regularly clean the
Plates
Spoon, fork and knife
Glass
Coffee Cup
storage area.
Watch every after use.
69
Inventory
Storage
Arrangements
Pizza Dough
Refrigerator
Inside the freezer - FIFO
Packaging Materials
Drawer
Before the serving area
Chocolate Bar
Refrigerator
Inside the fridge - FIFO
All Purpose Cream
Refrigerator
Blueberry
Refrigerator
Cream Cheese
Refrigerator
Strawberry
Refrigerator
Cherry
Refrigerator
Marshmallows
Small Containers
In the product assembly table
Chocolate Candy
Small Containers
Nuts
Small Containers
Chocolate Chips
Small Containers
Cookie Butter
Cabinet
Banana
Cabinet
Oreo
Small Containers
Glucose
Cabinet
Powdered Sugar
Cabinet
Hazelnut Paste
Cabinet
Rice Crisp
Small Containers
70
End of Period Reporting

Rationale
The table shown below is the templates to be used by the manager who is handling and
monitoring their supplies of raw materials. This will help them to regularly inspect the
inventory levels of their products materials.
Template
Pizza Dough
Days
Forecast(Units)
Available
1
44
2
43
3
44
4
43
5
43
6
43
7
43
150
Supplies (Units)
MPS (Units)
Ending Inventory
60
(Units)
Toppings
44 units of chocolate dessert
Days
Forecast
(Box)
Available
1
3
2
3
3
3
4
3
5
3
6
3
7
3
Supplies
(Box)
MPS (Box)
Ending
Inventory
(Box)
Chocolate Bar /Cream Cheese Bar

3 Chocolate bar = 44 units of chocolate dessert
71
Days
Forecast
(Bar)
Available
1
3
2
3
3
3
4
3
5
3
6
3
7
3
5
4
6
4
7
4
Supplies
(Bar)
MPS (Bar)
Ending
Inventory
(Bar)
All Purpose Cream
4 Boxes of All-purpose cream = 44 units of chocolate dessert
Days
Forecast
(Bar)
Available
1
4
2
4
3
4
4
4
Supplies
(Bar)
MPS (Bar)
Ending
Inventory
(Bar)
M.
Total Quality Management

Our company will take a total quality management approach that seeks to improve
quality and performance which will meet or exceed customer expectations. The
company can achieve this by integrating all quality-related functions and processes
throughout the company. Using TQM our business will look at the overall quality
measures used by our company including managing quality design and development,
quality control and maintenance, quality improvement, and quality assurance. We
72
should take into account all quality measures taken at all levels and involving all
company employees.
Financial Plan
Product Cost Breakdown
Quantity
Ingredients
Unit Cost
Total Cost
100 pcs
Pizza Dough 10
inch
19.65/pc
1965.00
100 pcs
Pizza Dough 7
14.70/pc
1470.00
73
inch
100 pcs
Pizza Dough 5
inch
7.35/pc
735.00
8 pieces
Chocolate Bar
179.00 /
kilo
1432.00
17 pcs
Speculoos
Cookie Spread
299.00/ 400
grams
5083.00
4 pieces
Cream Cheese
450.00 /
1.36 kg
1800.00
4 pieces
Anchor Whip
Cream
348.00 / 1
liter
1392.00
1 piece
Hazelnut Paste
450.00 /
500 grams
450.00
34 packs
Marshmallow
133.00/ 760
grams
4522.00
2 pieces
Glucose
81.00 / 900
grams
162.00
1 pack
Powdered Sugar
150.00 /
2272 grams
150.00
11 cans
Blueberry
150.00 / 21
oz
1650.00
11 cans
Cherry
150.00 / 21
oz
1650.00
11 cans
Strawberry
150.00 / 21
oz
1650.00
51 packs
Oreo
81.00 / 500
grams
4131.00
5 packs
Nuts
286.00 /
kilo
1430.00
23 packs
Rice Crisp
46.00/ 250
grams
1058.00
5 kilos
Banana
89.77 / 930
538.62
74
grams
6 packs
Chocolate Chip
153.00/kilo
918.00
23 pack
Chocolate
Candies
55.00/ 250
grams
1265.00
Total
Php 33,451.62
Number of Servings:
100 pcs of Black forest pizza 10 inch, 7 inch and 5 inch
100 pcs of Rocky Road pizza 10 inch, 7 inch and 5 inch
100 pcs of Chocolate pizza 10 inch, 7 inch and 5 inch
100 pcs of Oreo Cheesecake pizza 10 inch, 7 inch and 5 inch
100 pcs of Blueberry pizza 10 inch, 7 inch and 5 inch
100 pcs of Strawberry pizza 10 inch, 7 inch and 5 inch
100 pcs of Cherry pizza 10 inch, 7 inch and 5 inch
100 pcs of Cookie Butter pizza 10 inch, 7 inch and 5 inch
The Dessert Project Company

Income Statement
For the month ended December 31, 2014
University of Santo Tomas
Sales
Php 140,449.17
COGS
(51072.42)
Gross Profit
Php 89,376.74
Operating Expense
75
Rental Fee
Monthly Rental Fee
( Php 30,000.00 )
Utilities
Monthly Cost of Electricity
6,936.21
Monthly Cost of Water
1,244.19
Monthly Cost of Internet and

Telephone
999.00
Monthly Utility Bills
( Php9,179.40)
Admin Expense
(Good for 6 months)
Quantity
Office Supplies
Unit Cost
Total Cost
HBW Ballpen
5.00
10.00
Record Book
36.50
73.00
Tape
3.50
10.50
Staple Refill
25.50
25.50
Receipt
33.00
132.00
Carbon Paper
6.23
6.23
Elmers Glue
41.50
41.50
6 pages( black
ink)
Working Papers
1.50 (black
ink)
394.00
77 pages
(colored ink)
5.00 (colored
ink)
Total Admin Expense
(Php
692.73)
Transportation Expense
76
(Good for 6 months)

Admin (for the Office Supplies)
Pureza to UST
1 (person) x 8 (jeepney fare)
= 8.00
UST to Pureza
= 8.00
Total
8.00
8.00
16.00
Selling (for the Ingredients)

UST to Bambang
1 (person) x 13 (lrt fare)
= 26.00 x 2 (weeks)
= 52.00
Bambang to UN
= 16.00 x 2 (weeks)
= 32.00
UN to Bambi
= 16.00 x 4 (week)
= 64.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to Betty-Go
= 16.00 x 2 (weeks)
= 32.00
Betty Go to Chocolate Lovers
= 26.00 x 2 (weeks)
= 52.00
UST to Legarda
= 16.00 x 2 (weeks)
20.00
12.00
20.00
25.00
13.00
25.00
25.00
77
= 32.00
Legarda to V. Mapa
= 16.00 x 4 (week)
= 64.00
148.00 ( total amount) X 8 (working
days ) =
8.00
148.00
= 1,184.00 X 2 (back and forth)

= 2,368.00
Total
2,368.00.00
Admin( transportation expense for

purchasing the office supplies)
16.00
Selling (transportation expense for

purchasing the ingradients)
2,368.00
Total Transportation Expense
( Php 2,384.00)
Business Expense
Description
Total Cost
Business Permit
7,000.00
Total Business Expense
7,000.00
Glassware, Flatware, and Smallware

Quanity
Description
Unit Cost
Total Cost
10
10
10
Spoon
Fork
5 inch plate
19.96 / pc
19.96 / pc
52 / pc
199.60
199.60
520
10
7 inch plate
62 / pc
620
78
10
10
10
10 inch plate
77 / pc
Glasses
20 / pc
Knives
87.44 / pc
Total Promotion and Advertisement
770
200
874.40
( Php
3,383.60)
Promotion and Advertisement

(Good for 6 months)
Quanity
Description
Unit Cost
Total Cost
Tarpaulin (24
by 13)
Free Taste
Flyers
Php 150 / 24
by 13
175
1 / page
450.00
94
417
58
2
416
83
Coupons
1.07/ page
Movie Ticket
210 / person
Loyalty
1 / pc
Incentive Card
Giveaways
4 /pc
Sponsorship
3,243.00
417
62.06
420
416.00
332.00
---------( Php
5,340.06)
Selling Expense
(Good for 6 months)
Quanity
Description
Unit Cost
Total Cost
33 pcs
Packaging 10
inch
18.70/pc
617.00
17 pcs
Packaging 7
inch
10.95/pc
186.15
8 pcs
Packaging 5
inch
6.00/pc
48.00
4 packs
Folded Tissue
158.20 / pack
632.80
( Php
79
1,483.95)
Salaries and Wages
(Good for 6 months)
1 worker
22,572
38 rate/hr x 11 hrs = 418 per day

418 x 27 days (working days)
= Php 11286 x 2 (workers)
= Php 22572 x 12
Php 270,864
4 managers (Allowance)
5,400

= Php 1350 x 4 (managers)
= Php 5,400 x 12
Php 64,800
Monthly Salary Expense
(Php 27,972)
Total Operating Expense
( Php 87,435.75 )
Less:
Depreciation Expense
Quantity
Equipment
Unit cost
Salvage
value/Estimated
Depreciation
Cost
80
Useful Life
1
Oven
9,000.0053.57/168months
53.25
Chest
Freezer
12,648.0070.27/180months
69.88
Computer
13,899231.65/60months
227.79
20
Chairs
15,000.00
83.33/180months
82.87
Tables
10,000.0055.56/180months
55.25
Aircon
15,498.00258.30/60months
254
Electric
Stove
898-
4.96
4.98/180months
Total Depreciation Expense (per year)
Net Operating Income
Php 1,192.99
Net Income per Year

Net Profit Ratio
(Php 748.00)
PHP 1,192.99
1,192.99 / 140,499.17=
8.49 %
81

Income Statement
For the month ended June 30, 2014
Sales
Php 842,995.02
COGS
(306,434.52)
Gross Profit
Php 536,560.50
Operating Expense
Rental Fee
Monthly Rental Fee
( Php 180,000.00 )
Utilities
Monthly Cost of Electricity
41,620.86
Monthly Cost of Water
7,465.14
Monthly Cost of Internet and

Telephone
5,994.00
Monthly Utility Bills
( Php 55,076.40)
Admin Expense
(Good for 6 months)
Quantity
Office Supplies
Unit Cost
Total Cost
12
HBW Ballpen
5.00
60
Record Book
36.50
219
18
Tape
3.50
63
Staple Refill
25.50
153
24
Receipt
33.00
792
82
Carbon Paper
6.23
37.38
Elmers Glue
41.50
249
36
pages( black
ink)
Working Papers
1.50 (black
ink)
2364.00
5.00 (colored
ink)
462 pages
(colored ink)
Total Admin Expense
(Php
4,156.38)
(Good for 6 months)
Pureza to UST
= 8.00
UST to Pureza
= 8.00
Total
8.00
8.00
16.00

UST to Bambang
= 26.00 x 2 (weeks)
= 52.00
Bambang to UN
= 16.00 x 2 (weeks)
= 32.00
UN to Bambi
= 16.00 x 4 (week)
= 64.00
UST to Legarda
20.00
12.00
20.00
25.00
83

= 16.00 x 2 (weeks)
= 32.00
Legarda to Betty-Go
= 16.00 x 2 (weeks)
= 32.00
= 26.00 x 2 (weeks)
= 52.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to V. Mapa
= 16.00 x 4 (week)
= 64.00
days ) =
13.00
25.00
25.00
8.00
148.00

= 2,368.00 x 6 (months)
Total
14,208.00

96.00

14,208
( Php 14,304.00)
Business Expense
Description
Total Cost
84
Business Permit
7,000.00
7,000.00

Quanity
Description
Unit Cost
Total Cost
20
20
20
Spoon
Fork
5 inch plate
19.96 / pc
19.96 / pc
52 / pc
399.20
199.60
1,040
20
7 inch plate
62 / pc
1,240
20
10 inch plate
77 / pc
1,540
20
20
Glasses
20 / pc
Knives
87.44 / pc
400.00
1,748.80
( Php
6,567.60)

(Good for 6 months)
Quanity
Description
Unit Cost
Total Cost
Tarpaulin (24
by 13)
Free Taste
Flyers
Php 150 / 24
by 13
175
1 / page
450.00
189
800
300
12
2500
150
6,486.00
800
Coupons
1.07/ page
Movie Ticket
210 / person
Loyalty
1 / pc
Incentive Card
Giveaways
4 /pc
Sponsorship
321
2,520
2,500
600.00
---------( Php 13,677)
Store Repair and Maintenance Expense

Description
Total Cost
85
Renovation
70,000.00
Total Store and Maintenance

Expense
70,000.00
Selling Expense
(Good for 6 months)
Quanity
Description
Unit Cost
Total Cost
200 pcs
Packaging 10
inch
18.70/pc
3740.00
110 pcs
Packaging 7
inch
10.95/pc
120.9
50 pcs
Packaging 5
inch
6.00/pc
300
24 packs
Folded Tissue
158.20 / pack
3796.80
( Php 7,957.7)
Salaries and Wages

(Good for 6 months)
1 worker
135,432

= Php 22572 x 12
Php 270,864
32,400
86

= Php 5,400 X 6
(Php 167,832)
( Php 526,571.08 )
Less:
Quantity
Equipment
Unit cost
Salvage
value/Estimated
Useful Life
Depreciation
Cost
Oven
9,000.0053.57/168months
53.25
Chest
Freezer
12,648.0070.27/180months
69.88
Computer
13,899231.65/60months
227.79
20
Chairs
15,000.00
83.33/180months
82.87
Tables
10,000.00-
55.25
87
55.56/180months
Aircon
15,498.00258.30/60months
254
Electric
Stove
898-
4.96
4.98/180months
Total Depreciation Expense (per month)
(Php 748.00)
Net Operating Income
Php 9,241.50
Net Income per Year
PHP 9,241.50
Net Profit Ratio
9,241.50 / 842,995.02=
1.10 %

Income Statement
For the year ended December 31, 2014
Sales
Php 1,685,390.00
COGS
(612,869.09 )
Gross Profit
Php 1,072,520.91
Operating Expense
Rental Fee
Yearly Rental Fee
( Php 360,000.00 )
Utilities
88
Yearly Cost of Electricity
83,234.52
Yearly Cost of Water
14,930.28
Yearly Cost of Internet and Telephone
11,988.00
Yearly Utility Bills
( Php 110,152.80 )
Admin Expense
(Good for 1 year)
Quantity
Office Supplies
Unit Cost
Total Cost
24
HBW Ballpen
5.00
120.00
12
Record Book
36.50
438.00
32
Tape
3.50
112.00
12
Staple Refill
25.50
306.00
48
Receipt
33.00
1,584.00
12
Carbon Paper
6.23
74.76
12
Elmers Glue
41.50
498.00
72
pages( black
ink)
Working Papers
1.50 (black
ink)
4,728.00
5.00 (colored
ink)
924 pages
(colored ink)
Total Admin Expense
(Php
7,860.76)
(Good for 1 year)
Pureza to UST
8.00
89
= 8.00
UST to Pureza
= 8.00
Total
8.00
16.00

UST to Bambang
= 26.00 x 2 (weeks)
= 52.00
Bambang to UN
= 16.00 x 2 (weeks)
= 32.00
UN to Bambi
= 16.00 x 4 (week)
= 64.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to Betty-Go
= 16.00 x 2 (weeks)
= 32.00
= 26.00 x 2 (weeks)
= 52.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to V. Mapa
= 16.00 x 4 (week)
= 64.00
20.00
12.00
20.00
25.00
13.00
25.00
25.00
8.00
148.00
90
days ) =
= 2,368.00 X 12 (months )
= 28,416.00
Total
28,416.00

192.00

28,416.00
( Php 28,608.00)

Description
Total Cost
Renovation
70,000.00

Expense
70,000.00
Business Expense
Description
Total Cost
Business Permit
7,000.00
7,000.00

Quanity
Description
Unit Cost
Total Cost
91
30
30
30
Spoon
Fork
5 inch plate
19.96 / pc
19.96 / pc
52 / pc
598.75
598.75
1,560.00
30
7 inch plate
62 / pc
1,860.00
30
10 inch plate
77 / pc
2,310.00
30
30
Glasses
20 / pc
Knives
87.44 / pc
600.00
2,623.13
( Php
10,150.63)

(Good for 1 year)
Quanity
Description
Unit Cost
Total Cost
Tarpaulin (24
by 13)
Free Taste
Flyers
Php 150 / 24
by 13
175
1 / page
450.00
187
5,000
700
24
1000
Coupons
1.07/ page
Movie Ticket
210 / person
Loyalty
Incentive Card
Giveaways
4 /pc
Sponsorship
6,486.00
5,000.00
750.00
5,040.00
5,000.00
4,000.00
---------( Php
26,726.00)
Selling Expense
Quanity
Description
Unit Cost
Total Cost
400 pcs
Packaging 10
inch
18.70/pc
7,480.00
200 pcs
Packaging 7
inch
10.95/pc
2,190.00
100 pcs
Packaging 5
6.00/pc
600.00
92
inch
80 packs
Folded Tissue
158.20 / pack
6,328.00
( Php
16,598.00)
Salaries and Wages

(Good for 1 year)
1 worker
270,864.00

= Php 22572 x 12
Php 270,864
64,800

= Php 5,400 x 12
Php 64,800
(Php 335,664.00)
( Php 972,760.00)
Less:
93
Quantity
Equipment
Unit cost
Salvage
value/Estimated
Useful Life
Depreciation
Cost
Oven
9,000.00642.86/14years
596.94
= 596.94
1
Chest
Freezer
12,648.00843.20/15years
786.99
= 786.99
Computer
13,8992,779.80/5years
2,223.84
= 2,223.84
20
Chairs
15,000.00
1000.00/15yrs
933.33
= 933.33
5
Tables
10,000.00666.67/15yrs
622.22
= 622.22
1
Aircon
15,498.003,099.60/5yrs
2,479.68
=2,479.68
1
Electric
Stove
898-59.81/15yrs
55.88
= 55.88
(Php
7,698.88)
94
Profit before Tax
Php 91,791.84
Tax (3%)
50,561.70
Net Income per Year

Net Profit Ratio
PHP 41,230.14
41,230.14 / 1,685,390.00 =
2.44 %
Breakeven Point
Income Statement Per Year
Sales
P1,685,390.00 ( 9,630.8 units x 175 selling price )
Cost of Goods Sold
654,009.23
______________________________________________________________________
Gross Profit
1,031,290.77
Less: Operating Expense

Rent
(360,000.00)
Utilities
(110,152.80)
Ads and Promotion Strategies
(26,726.00)
Salary Expense
(335,664.00)
Admin Exp.
(7,860.76)
Store Maintenance
( 70,000.00)
Selling Expense
(16,598.00 )
Business Exp.
( 7,000.00 )
Glassware Exp.
(10,150.63 )
Transportation Exp.
(28,608.00)
(7,860.76)
95
980,729.07
Profit before Tax
Php 50,561.70
Tax (3%)
50,561.70
Net Income per Year
PHP

Statement of Cash Flows
Cash flows from operating activities:
Collections from customers
Purchase of inventories
Payment for rent
Payment for utilities
Payment for Salaries
Payment for Supplies
Payment for Store Maintenance
Payment for Selling Exp.
Payment for Business Permit
Payment for Glasswares
Payment for Transportation
Payment for Advertisement
Php
1,685,390.00
(1,225,738.18)
(360,000.00)
(110,152.80)
(335,664.00)
(7,860.76)
(70,000.00)
(16,598.00)
(7,000.00)
(10,150.63)
(28,608.00)
(26,726.00)
Net Cash inflows from operating activities

Cash flows from investing activities:
Purchase of machinery and equipment
Net cash outflows from investing activities
( Php 513,108.37)
116,943.00
(116,943.00)
Cash flows from financing activities:

96
Investment by the owners
650,000.00
Net cash inflow from financing activities
650,000.00
Net change in cash
19,948.63
Cash, September 1, 2013
Cash, September 30, 2013
Php
19,948.63

Balance Sheet
Assets
Current Assets:
Cash and Cash equivalents
Php 19,948.63
Inventories
612,869.09
Non-Current Assets:
Property, Plant and Equipment
116,943.00
NET ASSETS
749,760.72
Owners Equity
Owners Capital
Ratained Earnings
TOTAL OWNERS EQUITY
650,000.00
99,760.72
749,760.72
1. Asset Capital
97
Equipment
Oven
Chest Freezer
Computer
Tables
Chairs
Aircon
Store Renovation
Electric Stove
Total
Price
9,000.00
12,648.00
13,899.00
10,000.00
15,000.00
15,498.00
40,000.00
898.00
116,943.00
2. Working Capital
Operating Expense
Rental Fee
Yearly Rental Fee
( Php 360,000.00 )
Utilities
83,234.52
14,930.28
11,988.00
( Php 110,152.80 )
Admin Expense
(Good for 1 year)
Quantity
Office Supplies
Unit Cost
Total Cost
24
HBW Ballpen
5.00
120.00
12
Record Book
36.50
438.00
32
Tape
3.50
112.00
12
Staple Refill
25.50
306.00
98
48
Receipt
33.00
1,584.00
12
Carbon Paper
6.23
74.76
12
Elmers Glue
41.50
498.00
72
pages( black
ink)
Working Papers
1.50 (black
ink)
4,728.00
5.00 (colored
ink)
924 pages
(colored ink)
Total Admin Expense
(Php
7,860.76)
(Good for 1 year)
Pureza to UST
= 8.00
UST to Pureza
= 8.00
Total
8.00
8.00
16.00

UST to Bambang
= 26.00 x 2 (weeks)
= 52.00
Bambang to UN
= 16.00 x 2 (weeks)
= 32.00
UN to Bambi
= 16.00 x 4 (week)
20.00
12.00
20.00
99
= 64.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to Betty-Go
= 16.00 x 2 (weeks)
= 32.00
= 26.00 x 2 (weeks)
= 52.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to V. Mapa
= 16.00 x 4 (week)
= 64.00
days ) =
25.00
13.00
25.00
25.00
8.00
148.00

= 2,368.00 X 12 (months )
= 28,416.00
Total
28,416.00

192.00

28,416.00
( Php 28,608.00)
100
Description
Total Cost
Renovation
70,000.00

Expense
70,000.00
Business Expense
Description
Total Cost
Business Permit
7,000.00
7,000.00

Quanity
Description
Unit Cost
Total Cost
30
30
30
Spoon
Fork
5 inch plate
19.96 / pc
19.96 / pc
52 / pc
598.75
598.75
1,560.00
30
7 inch plate
62 / pc
1,860.00
30
10 inch plate
77 / pc
2,310.00
30
30
Glasses
20 / pc
Knives
87.44 / pc
600.00
2,623.13
( Php
10,150.63)

(Good for 1 year)
Quanity
Description
Unit Cost
Total Cost
Tarpaulin (24
by 13)
Free Taste
Flyers
Php 150 / 24
by 13
175
1 / page
450.00
187
5,000
6,486.00
5,000.00
101
700
24
Coupons
1.07/ page
Movie Ticket
210 / person
Loyalty
Incentive Card
Giveaways
4 /pc
Sponsorship
1000
750.00
5,040.00
5,000.00
4,000.00
---------( Php
26,726.00)
Selling Expense
Quanity
Description
Unit Cost
Total Cost
400 pcs
Packaging 10
inch
18.70/pc
7,480.00
200 pcs
Packaging 7
inch
10.95/pc
2,190.00
100 pcs
Packaging 5
inch
6.00/pc
600.00
80 packs
Folded Tissue
158.20 / pack
6,328.00
( Php
16,598.00)
Salaries and Wages

(Good for 1 year)
1 worker
270,864.00

= Php 22572 x 12
Php 270,864
64,800
102

= Php 5,400 x 12
Php 64,800
(Php 335,664.00)
( Php 972,760.00)
Less:
Quantity
Equipment
Unit cost
Salvage
value/Estimated
Useful Life
Depreciation
Cost
Oven
9,000.00642.86/14years
596.94
= 596.94
1
Chest
Freezer
12,648.00843.20/15years
786.99
= 786.99
Computer
13,8992,779.80/5years
2,223.84
= 2,223.84
103
20
Chairs
15,000.00
1000.00/15yrs
933.33
= 933.33
5
Tables
10,000.00666.67/15yrs
622.22
= 622.22
1
Aircon
15,498.003,099.60/5yrs
2,479.68
=2,479.68
1
Electric
Stove
898-59.81/15yrs
55.88
= 55.88
(Php
7,698.88)
Inventory Capital
Quantity
Ingredients
Unit Cost
Total Cost
100 pcs
Pizza Dough 10
inch
19.65/pc
1965.00
100 pcs
Pizza Dough 7
inch
14.70/pc
1470.00
100 pcs
Pizza Dough 5
inch
7.35/pc
735.00
8 pieces
Chocolate Bar
179.00 /
kilo
1432.00
17 pcs
Speculoos
Cookie Spread
299.00/ 400
grams
5083.00
4 pieces
Cream Cheese
450.00 /
1.36 kg
1800.00
104
4 pieces
Anchor Whip
Cream
348.00 / 1
liter
1392.00
1 piece
Hazelnut Paste
450.00 /
500 grams
450.00
34 packs
Marshmallow
133.00/ 760
grams
4522.00
2 pieces
Glucose
81.00 / 900
grams
162.00
1 pack
Powdered Sugar
150.00 /
2272 grams
150.00
11 cans
Blueberry
150.00 / 21
oz
1650.00
11 cans
Cherry
150.00 / 21
oz
1650.00
11 cans
Strawberry
150.00 / 21
oz
1650.00
51 packs
Oreo
81.00 / 500
grams
4131.00
5 packs
Nuts
286.00 /
kilo
1430.00
23 packs
Rice Crisp
46.00/ 250
grams
1058.00
5 kilos
Banana
89.77 / 930
grams
538.62
6 packs
Chocolate Chip
153.00/kilo
918.00
23 pack
Chocolate
Candies
55.00/ 250
grams
1265.00
Total
Asset Capital
116,943.00
Working Capital
980,729.07
Php 33,451.62
105
Inventory Capital
133,806.48
Total Capital
1,231,478.49
Budget per Function:

Marketing Manager Budget
Quanity
Description
Unit Cost
Total Cost
Tarpaulin (24
by 13)
Free Taste
Flyers
Php 150 / 24
by 13
175
1 / page
450.00
187
5,000
700
24
1000
Coupons
1.07/ page
Movie Ticket
210 / person
Loyalty
Incentive Card
Giveaways
4 /pc
Sponsorship
6,486.00
5,000.00
750.00
5,040.00
5,000.00
4,000.00
---------( Php
26,726.00)
Financial Manager Budget

Admin Expense
Quantity
Office Supplies
Unit Cost
Total Cost
24
HBW Ballpen
5.00
120.00
12
Record Book
36.50
438.00
32
Tape
3.50
112.00
12
Staple Refill
25.50
306.00
48
Receipt
33.00
1,584.00
12
Carbon Paper
6.23
74.76
12
Elmers Glue
41.50
498.00
106
72
pages( black
ink)
Working Papers
1.50 (black
ink)
4,728.00
5.00 (colored
ink)
924 pages
(colored ink)
Total Admin Expense
(Php
7,860.76)

UST to V.Mapa
96.00

= 8.00 X 12 (months)
V. Mapa to UST
96.00

= 8.00 X 12 (months)
Total
192.00
Business Expense
Description
Total Cost
Business Permit
7,000.00
7,000.00
Human Resource Budget

Salaries and Wages
1 worker
270,864.00

107

= Php 22572 x 12
Php 270,864
64,800

= Php 5,400 x 12
Php 64,800
(Php 335,664.00)
Operations Budget
Operating Expense
Rental Fee
Yearly Rental Fee
( Php 360,000.00 )
Utilities
83,234.52
14,930.28
11,988.00
( Php 110,152.80 )
108
(Good for 1 year)
UST to Bambang
= 26.00 x 2 (weeks)
= 52.00
Bambang to UN
= 16.00 x 2 (weeks)
= 32.00
UN to Bambi
= 16.00 x 4 (week)
= 64.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to Betty-Go
= 16.00 x 2 (weeks)
= 32.00
= 26.00 x 2 (weeks)
= 52.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to V. Mapa
= 16.00 x 4 (week)
= 64.00
days ) =
20.00
12.00
20.00
25.00
13.00
25.00
25.00
8.00
148.00

109
= 2,368.00 X 12 (months )
= 28,416.00
Total
28,416.00

192.00

28,416.00
( Php 28,608.00)

Description
Total Cost
Renovation
70,000.00

Expense
70,000.00

Quanity
Description
Unit Cost
Total Cost
30
30
30
Spoon
Fork
5 inch plate
19.96 / pc
19.96 / pc
52 / pc
598.75
598.75
1,560.00
30
7 inch plate
62 / pc
1,860.00
30
10 inch plate
77 / pc
2,310.00
30
30
Glasses
20 / pc
Knives
87.44 / pc
600.00
2,623.13
( Php
10,150.63)
110
Selling Expense
Quanity
Description
Unit Cost
Total Cost
400 pcs
Packaging 10
inch
18.70/pc
7,480.00
200 pcs
Packaging 7
inch
10.95/pc
2,190.00
100 pcs
Packaging 5
inch
6.00/pc
600.00
80 packs
Folded Tissue
158.20 / pack
6,328.00
( Php
16,598.00)
Quantity
Equipment
Unit cost
Salvage
value/Estimated
Useful Life
Depreciation
Cost
Oven
9,000.00642.86/14years
596.94
= 596.94
1
Chest
Freezer
12,648.00843.20/15years
786.99
= 786.99
Computer
13,8992,779.80/5years
2,223.84
= 2,223.84
111
20
Chairs
15,000.00
1000.00/15yrs
933.33
= 933.33
5
Tables
10,000.00666.67/15yrs
622.22
= 622.22
1
Aircon
15,498.003,099.60/5yrs
2,479.68
=2,479.68
1
Electric
Stove
898-59.81/15yrs
55.88
= 55.88
(Php
7,698.88)
Inventory Capital
Quantity
Ingredients
Unit Cost
Total Cost
100 pcs
Pizza Dough 10
inch
19.65/pc
1965.00
100 pcs
Pizza Dough 7
inch
14.70/pc
1470.00
100 pcs
Pizza Dough 5
inch
7.35/pc
735.00
8 pieces
Chocolate Bar
179.00 /
kilo
1432.00
17 pcs
Speculoos
Cookie Spread
299.00/ 400
grams
5083.00
4 pieces
Cream Cheese
450.00 /
1.36 kg
1800.00
112
4 pieces
Anchor Whip
Cream
348.00 / 1
liter
1392.00
1 piece
Hazelnut Paste
450.00 /
500 grams
450.00
34 packs
Marshmallow
133.00/ 760
grams
4522.00
2 pieces
Glucose
81.00 / 900
grams
162.00
1 pack
Powdered Sugar
150.00 /
2272 grams
150.00
11 cans
Blueberry
150.00 / 21
oz
1650.00
11 cans
Cherry
150.00 / 21
oz
1650.00
11 cans
Strawberry
150.00 / 21
oz
1650.00
51 packs
Oreo
81.00 / 500
grams
4131.00
5 packs
Nuts
286.00 /
kilo
1430.00
23 packs
Rice Crisp
46.00/ 250
grams
1058.00
5 kilos
Banana
89.77 / 930
grams
538.62
6 packs
Chocolate Chip
153.00/kilo
918.00
23 pack
Chocolate
Candies
55.00/ 250
grams
1265.00
Total
Php 33,451.62
113
Supporting Details :
According to UST ADMIN the rental fee on the store is P30,000.00 a month excluding the
electricity bill, they have, their own submeter.
Computation on Electricity and Water Bill

Base on the Computation in Meralco our Monthly 6,936.21. These are all my supporting details:
Oven
Aircon
114
Chest Freezer
Electric Stove
Computer
Light Bulb
115
Base on the Calculation of Cost per Month of each appliances are:

Oven
1,228.75
Aircon
2,822.10
Chest Freezer
1,465.41
Computer
392.52
Electric Stove
643.63
Light Bulb
383.80
Total Electricity Bill 6,936.21
Water Bill Computation base on Manila Water:
116
Telephone and Internet
117
Our Salary Expense in 1 Worker is based on Dole. According to them the monthly minimum
wage is 419 for non-agriculture worker.
http://www.nwpc.dole.gov.ph/pages/statistics/stat_current_regional.html
Office Supplies
-Clear Tape, Glue, Staple Refill
118
Receipt, Record Book, Ballpen
SL155 40W
P 9,000.00
119
Electric oven and grill

Thermostat control
60-Minute ringer timer
Oven Accessories: Oven tray, Oven net
100% Porcelain Enamelled Body; White Color
Minute Minder
LA100TC
1HP, Timer
P15,498
1 HP
11.0 EER
120
Manual 6hr timer

Gold Fin
Nano Gold Filter
Dimension (HxWxD): 13.90x18.46x20.67
Cooling Capacity: 8600Kj/hr
Chest Freezer (FUJIDENZO FC-04ADF)
Located at Abensons Appliance Center

Price: Php 12,648.00
Description:frontal temp.control, solid top, 4 cu.ft. Chest type freezer, aluminum inner lining,
keylock (Dual function Chiller/Freezer), frontal drain, grip handle
http://www.abenson.com.ph/shop/products.asp?product=2976&categ=120
Electric Stove (HANABISHI HES 60)
Located at Abensons Appliance Center

Price: 898.00
Description: Single Coil, 1000w, and 6inches
121
http://www.abenson.com.ph/shop/products.asp?product=3351&categ=149
Computer ( PCG Office Package )
Located at PC Gilmore (Gilmore Station of LRT, Quezon City)

Price: Php 13,899.00
Description: Intel Pentium G2010 Ivy Bridge 2.8Ghz, 2Gb DDR3 1333,
500GB SATA Hard Disk 7200RPM, Intel H61 Chipset Motherboard, DVDRW 22x/24x sata,
ATX Casing w/600W PSU, Windows 8 Slim Keyboard, Windows 8 Optical Mouse,
Amplified 3D Stereo Speaker, 500W AVR, 16" Widescreen Monitor.
http://www.pcgilmore.com.ph/controller.do?action=packages
LifeSpan of All The Equipments
Freezer 10 20 years Life Span

Oven 14 years Life Span
122
Fan 5-10 years Life Span
Computer Desktop 3-5years Life Span
Electric Stove 13-15years Life Span

123
According to Land Transportation Franchising and Regulatory Board that the minimum fare in
jeepneys are Php 8.00 for 1st 4kilometer.
124
According to Light Rail Transit Authority that the passengers will be charged Php12.00 for the
first three (3) stations, Php 13.00 for four to six (4-6) stations, Php14.00 for seven to nine (7-9)
stations and Php15.00 for ten (10) stations.
125
Contribution For rent
Contribution for the ingredients and utensils
126
Rent
Ingredients
127
Packaging
128
Supplies
129
130
131
132
133
YEAR 1
Income Statement
Sales
Php 1,685,390.00
COGS
(612,869.09 )
Gross Profit
Php 1,072,520.91
Operating Expense
Rental Fee
Yearly Rental Fee
( Php 360,000.00 )
Utilities
83,234.52
14,930.28
11,988.00
( Php 110,152.80 )
Admin Expense
( Good for 1 year )
Quantity
Office Supplies
Unit Cost
Total Cost
24
HBW Ballpen
5.00
120.00
12
Record Book
36.50
438.00
32
Tape
3.50
112.00
12
Staple Refill
25.50
306.00
48
Receipt
33.00
1,584.00
134
12
Carbon Paper
6.23
74.76
12
Elmers Glue
41.50
498.00
72
pages( black
ink)
Working Papers
1.50 (black
ink)
4,728.00
5.00 (colored
ink)
924 pages
(colored ink)
Total Admin Expense
(Php
7,860.76)
( Good for 1 year )
Pureza to UST
= 8.00
UST to Pureza
= 8.00
Total
8.00
8.00
16.00

UST to Bambang
= 26.00 x 2 (weeks)
= 52.00
Bambang to UN
= 16.00 x 2 (weeks)
= 32.00
UN to Bambi
= 16.00 x 4 (week)
= 64.00
20.00
12.00
20.00
135
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to Betty-Go
= 16.00 x 2 (weeks)
= 32.00
= 26.00 x 2 (weeks)
= 52.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to V. Mapa
= 16.00 x 4 (week)
= 64.00
days ) =
25.00
13.00
25.00
25.00
8.00
148.00

= 2,368.00 X 12 (months )
= 28,416.00
Total
28,416.00

192.00

28,416.00
( Php 28,608.00)
136

Description
Total Cost
Renovation
70,000.00

Expense
70,000.00
Business Expense
Description
Total Cost
Business Permit
7,000.00
7,000.00

Quanity
Description
Unit Cost
Total Cost
30
30
30
Spoon
Fork
5 inch plate
19.96 / pc
19.96 / pc
52 / pc
598.75
598.75
1,560.00
30
7 inch plate
62 / pc
1,860.00
30
10 inch plate
77 / pc
2,310.00
30
30
Glasses
20 / pc
Knives
87.44 / pc
600.00
2,623.13
( Php
10,150.63)

(Good for 1 year)
Quanity
Description
Unit Cost
Total Cost
137
Tarpaulin (24
by 13)
Free Taste
Flyers
187
5,000
700
24
1000
Php 150 / 24
by 13
175
1 / page
450.00
6,486.00
5,000.00
Coupons
1.07/ page
Movie Ticket
210 / person
Loyalty
Incentive Card
Giveaways
4 /pc
Sponsorship
750.00
5,040.00
5,000.00
4,000.00
---------( Php
26,726.00)
Selling Expense
Quanity
Description
Unit Cost
Total Cost
400 pcs
Packaging 10
inch
18.70/pc
7,480.00
200 pcs
Packaging 7
inch
10.95/pc
2,190.00
100 pcs
Packaging 5
inch
6.00/pc
600.00
80 packs
Folded Tissue
158.20 / pack
6,328.00
( Php
16,598.00)
Salaries and Wages

(Good for 1 year)
1 worker
270,864.00
138

= Php 22572 x 12
Php 270,864
64,800

= Php 5,400 x 12
Php 64,800
(Php 335,664.00)
( Php 972,760.00)
Less:
Quantity
Equipment
Unit cost
Salvage
value/Estimated
Useful Life
Depreciation
Cost
Oven
9,000.00642.86/14years
596.94
= 596.94
1
Chest
Freezer
12,648.00843.20/15years
786.99
= 786.99
139
Computer
13,8992,779.80/5years
2,223.84
= 2,223.84
20
Chairs
15,000.00
1000.00/15yrs
933.33
= 933.33
5
Tables
10,000.00666.67/15yrs
622.22
= 622.22
1
Aircon
15,498.003,099.60/5yrs
2,479.68
=2,479.68
1
Electric
Stove
898-59.81/15yrs
= 55.88
Profit before Tax
(Php
7,698.88)
Php 91,791.84
Tax (3%)
50,561.70
Net Income per Year

Net Profit Ratio
55.88
PHP 41,230.14
41,230.14 / 1,685,390.00 =
2.44 %
YEAR 2
140
Income Statement
Sales
Php 1,853,929.00
COGS
(612,869.09)
Gross Profit
Php 1,241,059.91
Operating Expense
Rental Fee
Yearly Rental Fee
( Php 360,000.00 )
Utilities
83,234.52
14,930.28
11,988.00
( Php 110,152.80 )
Admin Expense
(Good for 1 year)
Quantity
Office Supplies
Unit Cost
Total Cost
24
HBW Ballpen
5.00
120.00
12
Record Book
36.50
438.00
32
Tape
3.50
112.00
12
Staple Refill
25.50
306.00
141
48
Receipt
33.00
1,584.00
12
Carbon Paper
6.23
74.76
12
Elmers Glue
41.50
498.00
72
pages( black
ink)
Working Papers
1.50 (black
ink)
4,728.00
5.00 (colored
ink)
924 pages
(colored ink)
Total Admin Expense
(Php
7,860.76)
(Good for 1 year)
Pureza to UST
= 8.00
UST to Pureza
= 8.00
Total
8.00
8.00
16.00

UST to Bambang
= 26.00 x 2 (weeks)
= 52.00
Bambang to UN
= 16.00 x 2 (weeks)
= 32.00
UN to Bambi
= 16.00 x 4 (week)
20.00
12.00
20.00
142
= 64.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to Betty-Go
= 16.00 x 2 (weeks)
= 32.00
= 26.00 x 2 (weeks)
= 52.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to V. Mapa
= 16.00 x 4 (week)
= 64.00
days ) =
25.00
13.00
25.00
25.00
8.00
148.00

= 2,368.00 X 12 (months )
= 28,416.00
Total
28,416.00

192.00

28,416.00
( Php 28,608.00)
Business Expense
143
Description
Total Cost
Business Permit
5,000.00
5,000.00

(Good for 1 year)
Quanity
Description
Unit Cost
Total Cost
Tarpaulin (24
by 13)
Free Taste
Flyers
Php 150 / 24
by 13
175
1 / page
450.00
187
5,000
700
24
1000
Coupons
1.07/ page
Movie Ticket
210 / person
Loyalty
Incentive Card
Giveaways
4 /pc
Sponsorship
6,486.00
5,000.00
750.00
5,040.00
5,000.00
4,000.00
---------( Php
26,726.00)
Selling Expense
Quanity
Description
Unit Cost
Total Cost
400 pcs
Packaging 10
inch
18.70/pc
7,480.00
200 pcs
Packaging 7
inch
10.95/pc
2,190.00
100 pcs
Packaging 5
inch
6.00/pc
600.00
80 packs
Folded Tissue
158.20 / pack
6,328.00
( Php
16,598.00)
144
Salaries and Wages

(Good for 1 year)
1 worker
270,864.00

= Php 22572 x 12
Php 270,864
64,800

= Php 5,400 x 12
Php 64,800
(Php 335,664.00)
( Php 890,609.56)
Less:
Quantity
Equipment
Unit cost
Salvage
value/Estimated
Useful Life
Depreciation
Cost
Oven
9,000.00-
596.94
145
642.86/14years
= 596.94
1
Chest
Freezer
12,648.00843.20/15years
786.99
= 786.99
Computer
13,8992,779.80/5years
2,223.84
= 2,223.84
20
Chairs
15,000.00
1000.00/15yrs
933.33
= 933.33
5
Tables
10,000.00666.67/15yrs
622.22
= 622.22
1
Aircon
15,498.003,099.60/5yrs
2,479.68
=2,479.68
1
Electric
Stove
898-59.81/15yrs
= 55.88
Profit before Tax

Tax (3%)
Net Income per Year
55.88
(Php
7,698.88)
Php 342,751.47
55,617.87
PHP 287,133.60
146
Net Profit Ratio
287,133.60 / 1,853,929.00 =
15.49 %
YEAR 3
Income Statement
Sales
Php 2,039,321.90
COGS
(612,869.09)
Gross Profit
Php 1,426,452.00
Operating Expense
Rental Fee
Yearly Rental Fee
( Php 360,000.00 )
Utilities
83,234.52
14,930.28
11,988.00
( Php 110,152.80 )
Admin Expense
(Good for 1 year)
Quantity
Office Supplies
Unit Cost
Total Cost
147
24
HBW Ballpen
5.00
120.00
12
Record Book
36.50
438.00
32
Tape
3.50
112.00
12
Staple Refill
25.50
306.00
48
Receipt
33.00
1,584.00
12
Carbon Paper
6.23
74.76
12
Elmers Glue
41.50
498.00
72
pages( black
ink)
Working Papers
1.50 (black
ink)
4,728.00
5.00 (colored
ink)
924 pages
(colored ink)
Total Admin Expense
(Php
7,860.76)
(Good for 1 year)
Pureza to UST
= 8.00
UST to Pureza
= 8.00
Total
8.00
8.00
16.00

UST to Bambang
= 26.00 x 2 (weeks)
20.00
148
= 52.00
Bambang to UN
= 16.00 x 2 (weeks)
= 32.00
UN to Bambi
= 16.00 x 4 (week)
= 64.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to Betty-Go
= 16.00 x 2 (weeks)
= 32.00
= 26.00 x 2 (weeks)
= 52.00
UST to Legarda
= 16.00 x 2 (weeks)
= 32.00
Legarda to V. Mapa
= 16.00 x 4 (week)
= 64.00
days ) =
12.00
20.00
25.00
13.00
25.00
25.00
8.00
148.00

= 2,368.00 X 12 (months )
= 28,416.00
Total
28,416.00
149

192.00

28,416.00
( Php 28,608.00)
Business Expense
Description
Total Cost
Business Permit
5,000.00
5,000.00

(Good for 1 year)
Quanity
Description
Unit Cost
Total Cost
Tarpaulin (24
by 13)
Free Taste
Flyers
Php 150 / 24
by 13
175
1 / page
450.00
187
5,000
700
24
1000
Coupons
1.07/ page
Movie Ticket
210 / person
Loyalty
Incentive Card
Giveaways
4 /pc
Sponsorship
6,486.00
5,000.00
750.00
5,040.00
5,000.00
4,000.00
---------( Php
26,726.00)
Selling Expense
150
Quanity
Description
Unit Cost
Total Cost
400 pcs
Packaging 10
inch
18.70/pc
7,480.00
200 pcs
Packaging 7
inch
10.95/pc
2,190.00
100 pcs
Packaging 5
inch
6.00/pc
600.00
80 packs
Folded Tissue
158.20 / pack
6,328.00
( Php
16,598.00)
Salaries and Wages

(Good for 1 year)
1 worker
270,864.00

= Php 22572 x 12
Php 270,864
64,800

= Php 5,400 x 12
Php 64,800
151
(Php 335,664.00)
(Php 890,609.56)
Less:
Quantity
Equipment
Unit cost
Salvage
value/Estimated
Useful Life
Depreciation
Cost
Oven
9,000.00642.86/14years
596.94
= 596.94
1
Chest
Freezer
12,648.00843.20/15years
786.99
= 786.99
Computer
13,8992,779.80/5years
2,223.84
= 2,223.84
20
Chairs
15,000.00
1000.00/15yrs
933.33
= 933.33
5
Tables
10,000.00666.67/15yrs
622.22
= 622.22
152
Aircon
15,498.003,099.60/5yrs
2,479.68
=2,479.68
1
Electric
Stove
898-59.81/15yrs
= 55.88
Profit before Tax
(Php
7,698.88)
Php 528,133.56
Tax (3%)
61,179.66
Net Income per Year

Net Profit Ratio
55.88
PHP 466,933.90
466,933.90 / 2,039,321.90 =
22.89 %
Vertical Financial Statement Analysis:
Income Statement
December 31, 2015 & 2016
153
By
collabo
rating
Balance Sheet
December 31, 2014 & 2015
Amount
Amount
Amount
Change in
Percentage
(2015)
(2014)
(2015)
Cash
270,638.26
19,948.63
250,689.63
12.57%
Inventories
612,869.09
612,869.09
0%
116,943.00
116,943.00
0%
Asset:
(Current)
NonCurrent:
Property,
Plant and
Equipment
154
Total
Assets
1,000,450.35
749,760.72
250,689.63
650,000.00
650,000.00
350,450.35
29,698.65
320,751.70
1,000,450.35
749,760.72
250,689.63
33.44%
Owners
Equity:
Owners
Capital
Retained
Earnings
Total
Owners
Equity
0%
10.80%
33.44%
155

Dessert Business Plan

Uploaded by

Copyright:

Available Formats

Dessert Business Plan

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Dessert Business Plan

Uploaded by

Copyright:

Available Formats

What is the vision and mission statement of the company?

What is the vision and mission statement of the company?

What are the main competitors of the company?

What are the main competitors of the company?

Executive Summary

A. The Dessert Project Company

Duties and Responsibilities

Has a parents whos knowledgeable in

Has a financial manager brother that

Sumaguit, Honey Jane (Finance Manager)

Pascual, Alyanna Lydia Therese U.

Knows how to handle money

constructing our store.

Has a pastry chef sister that can help in

Gayomali, Marie Gabrielle

(Production and Operations Manager)

they have a cheap price

-some of the flavors are not

G. Companys Competitive Advantages

BUSINESS MODEL THE DESSERT PROJECT

We are the only caf that specialize this kind of product

Differentiation from other dessert products.

Competitors have stronger brand names.

Competitors have strong relationships with the retailers.

Established competitors have already their market.

B. Products and Services

According to www.uspto.gov/inventors/patents.jsp our invention can be patented.

3.) Legal Structure

who agree to share in the profits or losses of a business. A primary advantage

burden of profits or the benefit of losses-profits or losses are passed through to

Marie Gabrielle M. Gayomali

Honey Jane C. Sumagit

Energetic and diligent

Alyanna Lydia Therese U.

Resume of each members:

St. Paul College of Bocaue, BocaueBulacan (1999 - 2005)

St. Paul College of Bocaue, BocaueBulacan (2005 - 2009)

San Beda College (2011 Present) (Bachelor of Science in Entrepreneurship)

Reason of transferring/shifting to BS Entrepreneurship:

I find BS Entrepreneurship interesting because I will be doing things that I want. I

B. Affiliations to professional, religious and / or civic organizations:

Trying new kinds of food

Reading articles about business in the internet

Birthday : July 9, 1993

Birth Place : St. Lukes Medical Center Quezon City

Home Address : DS Pascual Compound, V. Mauricio St. TuroBocaueBulacan

E-mail Address : yaniyanpascual@yahoo.com

Cellphone Number : (0917) 978-03-04

Father : Roberto Santiago Pascual

Mother : Ma. Luisa Unite Pascual

Contractor, Rice Dealer, Businessman

Name: Gayomali, Marie Gabrielle Martinez

Santa Isabel College (2000 - 2006)

Malayan High School of Science (2006 - 2009)

San Beda College (2011 Present) (Bachelor of Science in Entrepreneurship)

Reason of transferring/shifting to BS Entrepreneurship:

For me, BS Entrepreneurship is a very interesting course because I always dreamed of

Affiliations to professional, religious and / or civic organizations:

Mansoc Officer: Performing Arts Committee 2011-2012