Business Plan Team Q

Executive Summary
Business Profile:
Name of the Business: Nutri Café Enterprise
Product Name: Nutrivita Smoothies
Type of Business Organization: Partnership
Location of the Office: San Salvador St.
Proponents: Borbe, Frederick James L.
Portugal, Aljay L.
Castillo, Mikylla D.
Estrada, Ma Gisselle C.
Noblejas, Rica Ella
Ripalda, Angel Desiree
Velasco, Alyanna Jhanine B.
Type of Business Plan: Partnership
Total project cost: ₱ 978,193.96
Loan: ₱ 389,830.34
Equity: ₱ 588,363.59
Page 1
Alyanna Jhanine B. Velasco grew up with a sickly body. She had been always
weak and fragile as years flew by. With her aims of living a healthy lifestyle, she
gathered different allies named, Frederick James Borbe, Aljay Portugal, Mikylla Castillo,
Ma Gisselle Estrada, Rica Ella Noblejas, and Angel Desiree Ripalda, in wishes of
conjuring a small business with products that are made mainly with healthy ingredients.
Hence, “Nutri Café Enterprise” was planned. Nutri came from the word, “nutrients”
where consumers can get through the products made of the said business.
Nutri Café Enterprise is internalized March 2021 and shall be manufactured near
the Palo Cathedral, by the road of Palo Proper, San Salvador St. The enterprise aims to
provide utmost service, health, quality-wise products, and comfort for all of the
customers, employees, and the society. It also aims to be of one of the business which can
be acknowledged for its maximum effort for leading products and services that can
benefit the entirety of the society.
The said enterprise, “Nutri Café” was visualized to be a place where people can
stay comfortably and buy products which can benefit their bodies as well. Customers also
can do art and enjoy throughout their stay in the café, as we will provide different art
materials for them to leisurely use. Hence, they can eat and improve their artistry
simultaneously.
There are a few kinds of section in our enterprise:
1. Wall of Art Fame, where our customers can submit their finished artworks
to be hung on this section. People can share their talents and shall be
treasured by the company nicely.
2. Art hub, where all the materials shall be displayed. Our customers can get
their wished material for free but are advised to bring it back for others to
use. We will provide small tables and seats where they can stay nearer.
3. Dine-in section, where our customers will stay, eat, and have fun in their
leisure. They will be provided with some art materials and paper just
inside the drawer below each table.
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4. The cashier or counter of the café, where our employees shall stay and do
their job. It shall be made with proper care and will be maintained
properly.
5. Lastly, the kitchen, where our staff will be baking and making drinks for
our consumers to buy.
In Nutri Café Enterprise, everyone shall be living with the mission and vision of
the company, in working of service and to provide products responsibly and accordingly.
Figure 1 [Front view image of our Enterprise]
Page 3
Figure 2 [Overall Layout of our Enterprise]
Figure 3 [Cashier Area Layout of our Business]
Page 4
Figure 4 and 5 [Dine-in and Wall of Art Fame Layout of our Enterprise]
Figure 6 and 7 [Near the Art Hub space Layout of our Enterprise]
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Figure 8 [Kitchen Layout of our Enterprise]
Nutri Café Enterprise has several objectives it would like to acknowledge and
fulfil. The following objectives are stated below:
Nutri Café Enterprise would like to:
1. Provide distinct services and products that will differ from the other local
businesses, but still flow on the safety and comfort of every customer of the
company.
2. Promote and influence healthy lifestyle through the products the enterprise has to
offer.
3. Implement cleanliness and be meticulous in providing products for our
consumers.
4. Serve products that will greatly benefit our customers. Mainly, our “Nutrivita
Smoothies”.
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5. Ensure the safety and health of everyone in the said business.
6. Carry responsibilities for everything that will involve the said enterprise.
7. Be fair and just in between the relationship between the customers and
employees.
Mission and Vision
Vision:
To be acknowledged in providing the best products and services to satisfy our

destined customers. To generate quality-wise products and ensure health for everyone. To
make enough profit to help our business prosper and to achieve enough growth. To be of
something that only aims for the greater benefit of both the consumers and employees. To
promote a peaceful and comfortable life through serving our product with care.
Mission:
To keep in mind that:
1. Respect comes first than anything.

2. Everything we do is for the happiness and satisfaction of our customers.
3. Everything involved of providing products shall be well-maintained and
clean for usage.
4. Everyone must abide the rules that are given and serve our product with
pleasure.
5. Safety shall be always an important factor in our business.
6. To gain fair and just profit to ensure the growth of our company.
Rationale:
Fruits and vegetables are arguably the most important part of the meal. For those
contain important vitamins, minerals, and plant chemicals. They also contain fibre,
however, not everyone fancies such foods. Thankfully, there are many ways to prepare,
cook, and serve them. Hence, our firm decided to construct a business out of fruits and
vegetables. Since a lot of people loves to eat desserts, we have decided to turn some fruits
and vegetables into delicious and captivating desserts called smoothies. As smoothies are
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drinks made from pureed raw fruit and/or vegetables, whilst using a blender, they often
has a liquid base such as water, fruit juice, dairy products, such as milk, yogurt, ice
cream, or cottage cheese, but we mainly focus in two combined flavors – the carrot and
orange flavor, then apple and cucumber flavor. We wanted to offer these kinds of dessert,
because these can't only satisfy the cravings of people, but we aim to help them live a
healthy lifestyle as well. For there are a lot of desserts that can only make people suffer in
the end, like foods/desserts with high glycemic index, such as processed sweets can raise
your blood sugar more rapidly. Sugary foods quickly spike blood sugar and insulin
levels, causing increased androgen secretion, oil production, and inflammation, all of
which play a role in acne development. Most desserts are made up of refined carbs, trans-
fats and added sugars. These make them calorie-dense, which may result in the adding up
some body fats. Medical experts have also associated eating too many sweets with
increased risk of heart disease. Other effects include skin problems, concluding that our
products are an ideal and a great buy. This is the main purpose of our product. To offer
unique and delicious, yet so healthy desserts. We wanted to satisfy our consumers’
cravings without compromising their health. Carrots contain a variety of nutrients and
antioxidants, along with vitamin C, that will boost one’s immune system. It can also
create a protective shield for the body from germs. Eating carrots can help one glow
inside and out. The same beta carotene that gives carrots their orange color will brighten
the consumer’s skin and make it glow, and the beta carotene in carrots is converted into
vitamin A in our body. Vitamin A promotes firm, elastic, and healthy skin. Carrots are
great if you suffer from dry skin because they are packed with potassium. Also, one of
the best thing about carrots is that it can protect your teeth. Carrots use the long hailed as
a cavity-fighting vegetable. It is also high in plaque fighting keratin and vitamin A, which
help strengthen delicate tooth enamel. Oranges in the other hand, are a healthy source of
fiber, which is associated with many beneficial health effects, including improved
digestive health, weight loss and cholesterol. Oranges are a good source of potassium;
high intake of potassium can lower blood pressure and may reduce your risk of heart
disease. It also contains thiamine, folate, and antioxidants. Despite their sugar content, it
has a low glycemic index.
Page 8
An apple and cucumber combination are also a perfect match. For an apple's fiber
can help with diarrhea and constipation. Eating fiber-rich foods helps control symptoms
and lessens the effects of acid reflux. Some studies show that plant chemicals and the
fiber of an apple peel protect against blood vessel and heart damage. B-complex vitamins
are also found in apples. This includes, riboflavin, thiamine, and vitamin B-6, all of
which are essential in maintaining red blood cells and keeping your nervous system
strong and healthy. Apples include vitamin K as well. Vitamin K is a nutrient that the
body needs to stay healthy. It's important for blood clotting and healthy bones. Also, the
cucumber on the other hand is nutritious as well. It's known for being high in nutrients.
Cucumbers are low in calories, but high in many important vitamins and minerals. It
contains antioxidants, promotes hydration, and promotes regularity. It may also aide in
weight loss and may lower your blood sugar. This product can really help the people to
maintain a healthy lifestyle without spending so much money and effort. People don't
have to buy expensive raw fruits and vegetables for the nutrients that they need are
already found in our smoothies. It serves a dual purpose; one will already have a very
satisfying dessert and will have the nutrients that one need in just one drink. Concluding
that our nutrivita smoothies will provide utmost essentiality to help gain more benefits for
our consumers in need.
Nature of the Project
Nutri Café Enterprise is a food processing type of business which aims on selling
delicious, healthy, and affordable type of products, which primarily focuses on “nutrivita
smoothies”. These are kinds of drinks where one can enjoy without worrying about other
problems but thus consumers will gain more vitamins and nutrients. Our smoothies have
different types of mixed fruits and flavors for customers to buy as a set: apple and
cucumber combination or the orange and carrot combinations. Such smoothies will be
served under the enterprise which not only offers nutrient-wise products, but a fun art
section as well. Our customers will enjoy variety of art materials where they can use
throughout their stay. Our enterprise also aims for comfortability for everyone, as they
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both enjoy their leisure by having the chances to enjoy our nutrivita smoothies and
enhance their artistry skills as well.
Project Area or Location
The enterprise shall be located by the road of Palo-Carigara-Ormoc Rd, near the
Palo Cathedral. This location is likely near to the target market, as it is near schools,
public market, church, and the municipal. More locals would come across our enterprise,
gaining more visuality as it is by the road.
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Figure 9
Figure 10 Figure 11
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Figure 12
ART HUB SPACE

SECTION
Marketing Study
WALL
T h e t a r g e t OF m a
KITCHEN SECTION filled with
ART
local
residents,
FAME
CASHIER SECTION
jeepney and pedicab drivers,
students, family, and friends of
different families.
DINE-IN SECTION Production
Study
The team
proposed a unique type of smoothies called, nutrivita smoothies.
These are made solely focusing on fruits and vegetables. These aim to promote healthy
lifestyle, which are priced at an affordable number. Nutrivita smoothies are drinks that
would be beneficial for the consumers to buy over sodas and other beverages. Ingredients
include carrot and orange, cucumber and apple, respectively; added with honey, and
condensed and evaporated milk on a reasonable amount.
Organizational Study
This chosen business will be handled by 7 proponents and shall be done along
with the mission and vision of the said business. Proponents are given with justifiable
compensation, working conditions and social privileges such as SSS and PhilHealth.
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MARKETING STUDY
Marketing refers to the activities a company undertakes to promote the buying or selling
of a product, service, or goods. It is one of the primary components of business
management and commerce because it promotes good relationship between two or more
businesses. Marketers can direct their product or services to other businesses or directly
to consumers. It is the business process of creating relationship in aims of satisfying
customers. Marketing is used to attract customers that may lead to prosperity of the
business. Thus, it involves advertising, selling, and delivering products to customers as
well as involving great responsibility and discipline among customers, managers, and
staffs.
Marketing Description
The business management's target markets are the students (in/out of Palo, Leyte),
jeepney/pedicab drivers, local residents, families, people with professions, and the walk-
in-costumers and other small businesses that are found in or out of Palo, Leyte, and here
are some of the information for our target market.
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To determine the acceptance rate of our product, the business initiators, and management
conducted an interview to the target market. The product will be sold at ₱210.00 per set.
Target Market
Table 1
Target Market Nature

1. Local residents/Elders/People with  These customers have higher
profession purchasing capacity.
 They want to buy healthy foods to
maintain a healthy lifestyle/diet.
 They want to eat delicious yet
healthy desserts.
 They are most likely to go in groups.
 They are occasional customers.
 They want new and unique flavors
of dessert.
 They want to eat a very convenience
food/dessert.
2. Teenagers/Students  These customers want to buy
products and services only at the
lowest or cheapest possible price.
 They love to eat sweets and desserts.
 They have no food restrictions yet.
 They prefer desserts in liquid
form/drinks.
 They want to try new and unique
dessert.
 They are your loyal customers.
3. Pedicab/Jeepney Drivers  They want drinks/desserts that could
quench their thirst.
 They want to eat convenience or
ready to eat food.
 They want to buy delicious yet
healthy desserts to strengthen their
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immune system.
4. Walk-In Customers  Their buying pattern is very
dynamic and irregular.
 They want to try new and unique
flavors of dessert.
 They want to eat convenience or
processed food.
Marketing Result (Interview)
We interviewed over 50 respondents and these respondents were of different ages. We

gave them 5 questions to answer, 4 of them is answerable by yes or no, and the last
question was asked to be rated from 1 to 10. For the first and third question, 54 out of 55
respondents answered, ‘Yes’ and 1 out of 55 answered ‘No’. For the second question, 48
out of 55 respondents answered, ‘Yes’ and 7 out of 55 answered ‘No’. For the fourth
question, there were 40 out of 55 respondents answered, ‘Yes’ and 15 out of 55
respondents answered ‘No’. As for the last question, there are 9 respondents who rated it
to 10, 21 respondents who rated it 9, 16 respondents who rated it 8, 7 respondents rated it
7, and 2 respondents who rated it 5.
Questionnaire:
1. Do you think carrot-orange and apple-cucumber smoothie is great product?

2. Will you buy these products?
3. Would you recommend it to your family, friends, or colleagues?
4. After hearing about the product, did it capture your interest?
5. From the scale of 1-10, how good do you think our products are?
Table 2
YES NO
1. Do you think carrot-orange 54 1
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and apple-cucumber smoothie is
a great product?
2. Will you buy these products? 48 7
3. Would you recommend it to 54 1

your family, friends, or
colleagues?
4. After hearing the product, did 40 15
it capture your interest?
In Table 2, the figures you see are the corresponding number of respondents' responses
for the 4 questions that can be answered by yes or no.
Table 3
Scale No. of respondents
1 0
2 0
3 0
4 0
5 2
6 0
7 7
8 16
9 21
10 9
Total 55
The table 3 shows the result for the question, “From a scale of 1-10, how good do
you think the product are?” The result show that there are 9 respondents who scored 10,
21 respondents who scored 9, 16 respondents who scored 8, 7 respondents who scored 7,
and 2 respondents who scored 5.
Existing Competitors of NutriVita Smoothie
Smoothies along with milk tea and different kind of juice are famous for the
inhabitants of the region. Milk teas and milk shakes are often seen to different parts of
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Palo. Therefore, nutrivita smoothies will have its existing competitors. These competitors
are: Mango Magic, ZenTea, Q Tea Cafe, Rastea Cafe and so on, which can be seen in
Palo, Leyte.
Marketing Program
The business establishers involved must have a systematized marketing program

and set of objectives to make this business sensible.
Marketing Strategies
Employees are instilled with responsibilities they are aware of, in aims of
reaching a successful business enterprise. Moreover, they are also committed on ensuring
the safety of everyone within the business, both consumers and staff members. They want
to influence and promote health and safety, in order to lead the business into a bright
prosperity. The marketing strategy focuses on producing and providing quality-wise
products, mainly the Nutrivita Smoothies; to pursue a business along with the sense of
both the given mission and vision to the target market as well.
Product
Nutrivita smoothies are distinct types of smoothies that are made mainly to
provide nutrients for the consumers. As the tagline states, “To be of health for life!”
signifies the main goal of the business enterprise. There are two sets of products: carrot-
orange and cucumber-apple smoothie. Which includes ingredients such as condensed and
evaporated milk, and honey. It’s a simple product but made to satisfy the customers
appetite and provide nutrients as well.
Price
The enterprise, along with the proponents aims for a reasonable and affordable
price for the target market to acknowledge. The products will be sold at ₱60.00 as a set,
meaning both the carrot-orange and cucumber-apple smoothies can be get for only
₱60.00. Pricing was set by the proponents after using the following formula.
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Formula:
Selling Price = DM+DL+ OHE+FC = TCP + MU (%)

NPP
Where:
DM = Direct Materials OHE = Overhead Expense

DL = Direct Labor TCP = Total Cost Production
MU = Mark Up NNP = No. of Products Produced
FC = Fixed Cost
Table 4
Price Computation/ Piece per Day
Particular Amount
Direct Materials ₱169,568.64
Indirect Materials ₱103,680.00
Direct Labor ₱92,160.00
Indirect Labor ₱83,520.00
Overhead Expense ₱230,935.32
Fixed Cost ₱298,330.00
TCP ₱978,193.96
NPP (pcs.) 20,736
Unit cost/pieces ₱47.17
Mark up 12.83 (27.19%)
Selling Price ₱60.00
The table 4 shown above states the computation to conclude the product’s selling
price. The direct materials have a total cost of ₱169,568.64. The salary of direct labor
(bartender) rates to ₱92,160.00 per year with a working time of at least seven (7) hours
with six (6) days a week of working period. To determine the price of the product, the
cost of direct material, direct labor, overhead expenses, and fixed cost (overall
equipment) spent were summed up to divide to the NPP. Thus, the resulting amount was
the unit cost. We decided to raise the selling price to ₱60.00, with the mark up of 12.83
(27.19%).
Promotion
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The promotion of the said enterprise would mainly focus on social media and
posters. Our team will make pages from Facebook, YouTube, Twitter, and Instagram, in
aims of reaching other audiences. It would include the announcements, details about the
enterprise, the products, services, and other information as well. YouTube would
incorporate different vlog tutorials of making the products for people to do it at home by
themselves. We will also post different recipes for the audience, still focused on having
nutritious ingredients to use.
The company will post different posters and flyers in the area of vicinity or other
places possible, to promote the said business for different customers to see.
F i g u r e 1 3 . F i g u
Fi g ure
15.
Page 19
Figure 16.
Flyers and posters will be used in promoting the business as well as the product.
Figure 17. Figure 18.
PRODUCTION STUDY
Product Description
To make a unique selling product, the proponents decided to enhance a plain

powder-derived smoothie into a nutritious smoothie with ingredients mainly in fruits and
vegetables. These are served to be ideal drinks or desserts for the customers. Including
the health benefits and nutrients given from the products, they also present an ideal
Page 20
affordable price. From the main ingredients, which are the fruits and vegetables: carrot,
orange, cucumber, and apple, these all contain vitamins and minerals needed for the
human body.
The business enterprise’s production is done beside the road of Palo-Carigara-

Ormoc Rd, along the San Salvador St., near the Palo, Cathedral. The workers are
committed to finish immediately, helped along with the proponents. Hence, the duration
of the production is ensured with the responsibility and welfare of everyone included.
Table 5
Production Process
Process Diagram Description Time
Preparation Cutting and 00:05:00
preparing the
ingredients for
the smoothie
Mixing/Blendin Mixing all the 00:02:00

g ingredients
thoroughly and
systematically
Pouring the Pouring out the 00:01:30

Mixture smoothies
Finishing Style out the 00:03:00

Touches visual of the
product
Packaging for Putting the 00:30:00

delivery smoothies
inside the
indicated
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container
Total time frame per production 00:41:30
Total number of products produced per production 24
Total number of products @ 3 production per day 72
Total number of products produced per week (6 days) 432
Total number of products produced per month (4 1,728
weeks)
Total number of products produced per year 20,736
LEGEND:
Mixing/Blending Finishing Touches
Pouring the Mixture Packaging for

Delivery
Preparation
The table 5 shows the Production Process. As seen in the table, we stated the calculated
time of making the products done, as estimated in 00:41:30 in 1 day, as we do the
production 3 times a day. In each process we use some elements to recognize what is
certain process done and description as well.
Table 6
Raw Materials Requirements
Table 6.1
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Raw Materials Qty. Unit Unit Total Direct Indirect
Cost Cost Materials Materials
Carrot 0.09 Kg. ₱120.00 ₱10.08 ₱10.08
Orange 4 Pcs. ₱10.00 ₱40.00 ₱40.00
Cucumber 0.48 Kg. ₱20.00 ₱09.06 ₱09.06
Apple 2 Pcs. ₱15.00 ₱30.00 ₱30.00
Condensed 1 Cup ₱56.75 ₱56.75 ₱56.75
Milk
Evaporated 2 Cup ₱25.00 ₱50.00 ₱50.00
Milk
Honey 6 Tbsp. ₱0.063 ₱0.378 ₱0.378
Packaging 12 Pcs. ₱10.00 ₱120.00 ₱120.00
materials
Total (@1 ₱316.26 ₱196.26 ₱120.00
mixture)
No. cycle/day 3 cycles
No. of Product 24
produce per
cycle
No. of Product 72
produce per day
@ 3 cycle
The table 6 shows and states the raw materials needed to make our products called
Nutrivita Smoothies. The total cost of our products at one cycle is ₱316.26. We have 3
cycles per day and in every cycle, we produce 24 pieces of smoothies. Daily we can
make 72 pieces of Nutrivita Smoothies.
FINISHED PRODUCT INVENTORY
Table 6.2
DM IM VOLUME
Material cost per ₱588.78 ₱360.00 72
day
Material cost per ₱3,532.68 ₱2,160.00 432
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week
month
year
The shown table 6.1 and 6.2 includes the cost of the following direct and indirect
materials for the production period per day. These direct and indirect materials are the
ingredients and things needed in producing the enterprise’s products and will be bought
from Palo Public Market. The total material cost for direct materials per day is ₱588.78,
₱3,532.68 weekly, ₱16,485.84 monthly, and ₱169,568.64 annually. The total cost for
indirect materials per day is ₱360.00, ₱2,160.00 weekly, ₱10,080.00 monthly and
₱103,680.00 annually. The proponents projected to produce 72 sets of Nutrivita
Smoothies daily, 432 sets weekly, 2,016 sets monthly, and 20,736 annually.
Labor Requirement
The owners will hire workers to undertake the production process and other
workers for the other designated job. They are obliged to be on their duty for about 7
hours every workday.
Table 7
Direct Labor and Indirect Labor
PARTICULAR NO. SALARY SSS PHILHEALTH

DAILY MONTH ANNUALL MONTHL ANNUALL MONTHL ANNUALL
LY Y Y Y Y Y
Bartender 1 ₱160.0 ₱3,840 ₱46,080 ₱145.26 ₱1,743.2 ₱142.15 ₱1,705.88
0 0
Bartender 2 ₱160.0 ₱3,840 ₱46,080 ₱145.26 ₱1,743.2 ₱142.15 ₱1,705.88
0 0
Assistant ₱130.0 ₱3,120 ₱37,440 ₱118.02 ₱1,416.3 ₱115.50 ₱1,386.02
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Bartender 0 5
Cashier ₱160.0 ₱3,840 ₱46,080 ₱145.26 ₱1,743.2 ₱142.15 ₱1,705.88
0 0
Total: ₱610.0 ₱14,640 ₱175,680 ₱553.80 ₱6,645.9 ₱541.95 ₱6,503.66
0 5
Above, is the table 7, showing the respective daily, monthly, and annual salaries
of the business’ workers. The business has bartenders and assistant bartender, along
with the cashier who will work at least 7 hours in every 24 days per month. They will be
starting to work at 9:00 in the morning and end at exactly 4:00 in the afternoon. Their
break time will be during on lunch time.
The bartender’s daily salary is ₱160.00 thus will receive ₱3,840 monthly since
the bartenders will have 24 operating days per month. Meanwhile, the assistant baker’s
salary rate is ₱130.00 per day and will receive ₱3,120 monthly given the same number
of operating days in a month. Moreover, the cashier’s daily salary is amounted to
₱160.00, similar to the bartender’s, monthly is ₱3,840 and annually is ₱46,080. The
salary of each worker will have a deduction for their SSS and PhilHealth contribution
based on mandated rate. Therefore, the direct labors and indirect labors will work more
than 7 hours per day but will not exceed to 8 hours of work.
Table 8
EQUIPMENT, FURNITURE AND FIXTURE AND TOOL REQUIREMENTS
Particular Qty Unit Cost Total Estima- Depreciation Balance

Cost ted Life
Year 1 Year 2 Year 3
Equipment:
Blender 4 ₱7,432 ₱29,728 5 yrs ₱5,945 ₱5,945 ₱5,945 ₱11,891
Oven 1 ₱20,000 ₱20,000 4 yrs ₱5,000 ₱5,000 ₱5,000 ₱5,000
Refrigerator 1 ₱20,000 ₱20,000 5 yrs ₱4,000 ₱4,000 ₱4,000 ₱8,000
Wi-Fi Modem 1 ₱4,500 ₱4,500 5 yrs ₱900 ₱900 ₱900 ₱1,800
Bond Paper 15 ₱225.00 ₱3,375 1 yr ₱3,375 - - -
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Art Pens 50 ₱90.00 ₱4,500 1 yr ₱4,500 - - -
Aircon 3 ₱30,000 ₱90,000 5 yrs ₱18,000 ₱18,000 ₱18,000 ₱36,000
Sub-total: ₱172,10
₱41,720 ₱33,845 ₱33,845 ₱62,691.00
3
Furniture and
Fixtures
Table 15 ₱2,500 ₱37,500 5 yrs ₱7,500 ₱7,500 ₱7,500 ₱15,000
Chair 40 ₱1,550 ₱62,000 5 yrs ₱12,400 ₱12,400 ₱12,400 ₱24,800
Sofa Set 1 ₱4,000 ₱4,000 3 yrs ₱1,333 ₱1,333 ₱1,333 -
Sub-total ₱103,50
₱21,233 ₱21,233 ₱21,233 ₱39,800
0
₱275,60
Grand Total ₱62,953 ₱33,845 ₱33,845 ₱102,491
3
The table 8, given above, shows the Equipment, Furniture and Fixture and Tool
Requirements. As stated, we inclined the particular equipment that we used in our
business. We multiply the Quantity Cost and Unit Cost to come up the Total Cost in every
equipment and Total Cost to Estimated Life for the Depreciation then adding all the
depreciation to come up with the Balance.
Table 9
KITCHEN UTENSILS, TOOLS, AND PPE
Particulars Qty Unit Cost Total Esti Depreciation Balance

Cost mate Year Year Year
d 2020 2021 2022
Life
Glass 40 ₱380.00 ₱15,200 3 yrs ₱5,066 ₱5,066 ₱5,066 -
Plates 35 ₱85.00 ₱2,975 3 yrs ₱991.66 ₱991.66 ₱991.66 -
Spoon 30 ₱29.00 ₱870.00 3 yrs ₱290.00 ₱290.00 ₱290.00 -
Fork 30 ₱29.00 ₱870.00 3 yrs ₱290.00 ₱290.00 ₱290.00 -
Chopping Board 3 ₱152.00 ₱456.00 5 yrs ₱91.20 ₱91.20 ₱91.20 ₱182.00

Knife 5 ₱200.00 ₱1,000 5 yrs ₱200.00 ₱200.00 ₱200.00 ₱400.00
Page 26
Bowls 20 ₱39.00 ₱780.00 3 yrs ₱260.00 ₱260.00 ₱260.00 _
Measuring cup 2 ₱70.00 ₱140.00 5 yrs ₱28.00 ₱28.00 ₱28.00 ₱56.00
Measuring spoon 2 ₱70.00 ₱140.00 5 yrs ₱28.00 ₱28.00 ₱28.00 ₱56.00
Oven gloves 2 ₱28.00 ₱56.00 2 yr ₱28.00 ₱28.00 _ _
Hairnet 12 ₱5.00 ₱60.00 1 yr ₱60.00 _ _ _
Apron 6 ₱30.00 ₱180.00 1 yr ₱30.00 _ _ _
Total ₱1,117 ₱22,727 ₱7,362.8 ₱7,272.8 ₱7,244.8 ₱694.00
6 6 6
The table above, 9, shows how many years can the kitchen equipment, utensils,
and its depreciation amount. The unit cost is ₱1,117, the total cost is ₱22,727, and the total
balance is ₱694.00.
Table 10
PRODUCTION AREA LAYOUT
Description Quantity Unit Cost Total Cost
Cement 400 bags ₱250 ₱100,000
Steel bar 10 500 pcs. ₱210 ₱105,000
Steel Bar 12 350 pcs. ₱280 ₱98,000
G1 Gravel 13 cubic ₱800 ₱10,400
Fine sand 25 cubic ₱300 ₱7,500
Corse sand 20 cubic ₱600 ₱12,000
¾ Gravel 13 cubic ₱1,200 ₱15,600
Hollow blocks 4,525 pcs. ₱11 ₱49,775
CHB4 “6”
Coco lumber 220 pcs. ₱150 ₱33,000
2x3x12
Coco lumber 475 pcs. ₱100 ₱47,500
2x2x10
Common Nail 1 6 kilos ₱55 ₱330
Common Nail 2 ½ 2 boxes ₱625 ₱1,250
Common nail 3 2 boxes ₱750 ₱2,250
Common nail 4 3 boxes ₱800 ₱2,400
Glass Pane 8 pieces ₱300 ₱2,400
Tire wire 2 rolls ₱1,700 ₱3,400
Marine Plywood 40 pcs ₱420 ₱16,800
Tiles 60x60 350 pcs ₱120 ₱42,000
Tiles 40x40 250 pcs ₱80 ₱20,000
Door 6 pcs ₱3,850 ₱23,100
Light Bulbs 24 pcs ₱300 ₱7,200
Page 27
Paint 55 buckets ₱700 ₱38,500
Sliding glass doors 1 pc ₱4,765 ₱4,765
Total: ₱18,366 ₱640,770
This table 10 shows the Production Area Layout, the total cost of our renovation
is ₱640,770.
Page 28
UTILITIES
The said project will be using the electricity supply from the LEYECO and
LMWD for the water consumption. The utility cost will be shown on the table.
Table 11
Production Utility Cost
Utilities Unit Price Consumption Days of Amount
Per Day Consumpt Daily Weekly Monthly Annually
ion
Electricity Kw/H ₱12.08 7 6 ₱84.56 ₱507.36 ₱2,029.44 ₱24,353.28
Water Cu/m ₱20.00 7 6 ₱140.00 ₱840.00 ₱3,360.00 ₱40,320.00
Total: ₱224.56 ₱1,347.36 ₱5,389.44 ₱64,673.28
The table 11 shows the production utility cost. The electricity is ₱12.08 per
Kw/hr. and its consumption is 6 Kw/hr. per day. It costs ₱84.56 daily, ₱507.36 weekly,
₱2,029.44 monthly, and ₱24,353.28 annually. The water is ₱20.00 per Cu/m and its
consumption daily will be ₱140.00, ₱840.00 weekly, ₱3,360.00 monthly, and ₱40,320.00
annually.
Table 12
Building Fee
Particular Month Year
Space for Production Area ₱2,669.87 ₱32,038.50
Table 12 shows that the business initiators will pay a fee for production area for
₱2,669.87 every month or ₱32,038.50 for one year.
Page 29
Table 13
Rental
Particular Month Year
Rental for Production Area ₱4,166.66 ₱50,000.00
Location
Table 13 shows that the area location that we chose for our business have a rental fee of
₱4,166.66 per month and a rental fee of ₱50,000.00 per year.
Table 14
Building Taxation
Particular Quarterly Semi-Annually Annually
Tax for Production ₱1,601.92 ₱3,203.24 ₱6,407.68
Area
Table 14 shows that the business initiators will pay a tax of ₱1,601.92 for quarterly,
₱3,203.24 for semi-annually, and ₱6,407.68 for annually.
Table 15
Building Permit
Particular Amount
Building Permit ₱7,500.00
Table 15 shows that our business initiators have to pay ₱7,500.00 for the building permit
for our business to legally start the construction process, and to have a satisfaction that
our building improvement is safe and compliant.
Page 30
WASTE DISPOSAL
Proper waste segregation will be strictly observed. There will be a designated
garbage bin for the non-biodegradable, biodegradable, and the recyclable wastes.
PRODUCTION COST SUMMARY
Shown on the table 16, the average cost of the business’ production per unit is
determined by dividing the total production by the volume of production.
Table 16
Average Cost of Production Summary
Particular Day Week Month Year

Direct Materials ₱ 588.78 ₱ 3,532.68 ₱ 14,130.72 ₱ 169,568.64
Direct Labor (2) ₱ 320.00 ₱ 1,920.00 ₱ 7,680.00 ₱ 92,160.00
Indirect Materials ₱ 360.00 ₱ 2,160.00 ₱ 8,640.00 ₱ 103,680.00
Indirect Labor (2) ₱ 290.00 ₱ 1,740.00 ₱ 6,960.00 ₱ 83,520.00
Sub-Total ₱ 1,558.78 ₱ 9,352.68 ₱ 37,410.72 ₱ 448,928.64
Overhead Expense
Utilities ₱ 224.56 ₱ 1,397.36 ₱ 5,389.44 ₱ 64,673.28
Building Fee ₱ 87.77 ₱ 614.43 ₱ 2,669.87 ₱ 32,038.50
Depreciation ₱ 244.15 ₱ 1,464.91 ₱ 5,859.65 ₱ 70,315.86
Total Overhead
Expenses ₱ 556.48 ₱ 3,476.70 ₱ 13,918.96 ₱ 167,027.64
Total Production Cost ₱ 2,934.48 ₱ 12,508.12 ₱ 80,256.13 ₱ 934,240.68
Volume of Production 72 432 1,728 20,736
Ave. Cost of
production/unit ₱ 40.75 ₱ 244.54 ₱ 978.16 ₱ 11,737.92
Table 17
Production Cost Summary
Page 31
Particular Amount
Direct Materials ₱169,568.64
Indirect Materials ₱103,680.00
Direct Labor ₱92,160.00
Indirect Labor ₱83,520.00
Sub-Total: ₱448,928.64
Overhead Expense:
Rental ₱50,000.00
Building Taxation ₱6,407.68
Building Permit ₱7,500.00
Utilities ₱64,673.28
Production Building Fee ₱32,038.50
Depreciation ₱70,315.86
Total Overhead Expense: ₱230,935.32
Fixed Cost ₱298,330.00
TCP ₱978,193.96
NPP (pcs.) 20,736
Unit cost/pieces ₱47.17
Mark up 12.83 (527.19%)
Selling Price ₱60.00
Shown on the table 17, the selling price of the business is determined by dividing the
total cost production over the number of productions produced and added with the mark
up percentage.
ORGANIZATIONAL STUDY
TYPE OF BUSINESS ORGANIZATION
The business is a partnership type of business that will be registered at the

Department of Trade and Industry. The key members of the business are the proponents
Page 32
themselves in which the production will be divided according to the skills of each
member.
ORGANIZATIONAL STRUCTURE
Figure 19.
The figure above, 19, shows the organizational structure of the flow of our
management.
Page 33
Table 18
Personnel Qualification and Function
Position Qualification Function

Manager  Excellent  Performs four basic
communication, functions of planning,
interpersonal, leadership, organizing, leading, and
coaching, and conflict controlling, though some
resolution skills. will spend more time on
 Flexible and responsible some functions than others
for meeting tight depending on their
deadlines. managerial role of
 Working knowledge of organization.
accounting, economics,  Maintain staff by recruiting,
tax, legal, and business selecting, orienting, and
operation. training employees.
 Strong organizational and  Keeps the business safe,
prioritization skills. secure, and in the legal
 Must be a college work environment.
graduate.  Resolve conflicts.
 At least 20 years old or  Handles the planning and
older. decision-making.
 Problem solving and  Direct and leads people to
decision-making skills. accomplish the planned
 Time management skills. work of the organization.
 Ability to direct people.  Responsible to face every
 Have knowledge in situation within the
business management. business.
Marketing  Has a bachelor's degree in  Evaluating and optimizing
Manager marketing, finance, marketing pricing and
business administration, strategy.
or similar.  Generating new business
 Extensive knowledge of leads.
Page 34
marketing strategies,  Increasing brand awareness
channels, and branding. and market share.
 Exceptional analytical  Responsible for managing
and problem-solving the promotion and
skills. positioning of a brand or
 Strong time management the products or services that
and organizational company sells.
abilities.  Establish marketing goals
 A good marketing based on past performance
manager is flexible with and marketing forecast.
good internal  Monitors all marketing and
communication skills and sales data and creates
interpersonal detailed written reports and
communication skills. verbal presentations.
 Has an excellent verbal  Responsible of promotion
communication skills and and positioning of brands.
networking strategy.
Production  Has a degree in business  Planning and organizing
Manager management. production schedule.
 Excellent organizational  Estimating, negotiating, and
and time management agreeing budgets and
skills. timescales with clients and
 Capable of solving manager.
problems quickly and  Oversees the production
efficiently. process, coordinating all
 Confident and has a good production activities and
project management skill. operations.
 Excellent verbal and  Ensures that health and
written communication safety regulations are met.
skills.  Selecting, ordering, and
 Knowledgeable on purchasing materials.
manufacturing production  Trains new employees.
and processes.
Financial  Sets high yet realistic  Determining capital
Page 35
Manager expectations. structure.
 Has an excellent ability to  Disposal of profit or
solve problems along surplus.
with solid analytical  Utilization of funds.
skills, understanding of  Management of cash.
the business process, and  A financial manager is
systems optimization. responsible for financial
 Bachelor's degree in planning, investing, and
finance or accounting. financing.
 Has a high level of  Makes a daily report.
numeracy.  Monitors the cash flow.
 Has the willingness to  Keep tracks on marketing
work with others and trends.
respect their views.
 At least 20 or over years
old.
Bartender  Positive, engaging  Mixing beverages using an
personality, and extensive range of
professional’s ingredients like water,
appearance. sugar, and fruits.
 Availability to work  Take orders from customers
nights, weekends, and or staff and serving drinks
holidays. as requested.
 Good communication  Assessing bar customers’
skills/Outgoing needs and preferences.
personality.  Process payment from
 A good bartender is customers.
knowledgeable about  Make suggestions based on
drinks. customer tastes and
 Has a good hand-eye preferences.
coordination.  Record and balance cash
 Healthy and physically receipts and prepare cash
fit. deposit.
 Can produce quality
Page 36
drinks.
 Must be at least 20 years
old.
Assistant  Assessing customer's  Assisting with opening and
Bartender preferences and making closing duties such as
drink recommendations. restocking the place with
 Organizes the bar area to garnishes, straws, and
streamline drink napkins.
preparation and  Ensuring that bartenders
inventory. have clean towels,
 Presentable, clean, and glassware, etc.
has tidy appearance.  Checking taps and
 Ability to meet physical appliances to confirm that
and scheduling demands they are working properly.
of the position.  Making minor repairs or
 Responsive, punctual. changing out kegs if
 Strong problem-solving, needed.
communication, and  Keeping the bar clean by
interpersonal skills, wiping down surfaces,
ability to handle tense sweeping, and mopping.
situations with coworkers  Taking orders, preparing
and customers calmly and drinks, opening tabs, and
rationally. processing payments,
 At of legal age to work. especially during peak
hours.
 Maintains records and
report.
Cashier  High School Diploma or  Maintains a safe and clean
equivalent. working environment.
 Customer service or  Balances cash drawer by
Cashier experience. counting cash at the
 Ability to handle beginning and end of work
transactions accurately shift.
and responsibly.  Provides pricing
Page 37
 High level of energy with information.
strong customer  Verifies credit acceptance.
service skills.  Collects payments by
 Excellent communication accepting cash, checks, or
skills. charge payments from
 Basic math and computer customers and makes
skills. change for cash customers.
 Has a good time  Enters price changes.
management skills.  Discounts purchases by
redeeming coupons.
 Processes return
transactions.
 Issues a receipt.
The table 18 shows the personnel qualification and skills that the employees shall have.
Table 19
Administrative Salaries and Wages
PARTICULAR NO. SALARY SSS PHILHEALTH

DAILY MONTHL ANNUALL MONTHL ANNUALL MONTHLY ANNUALLY
Y Y Y Y
Manager 1 ₱410 ₱8,200 ₱98,400 ₱310.20 ₱3,722.47 ₱303.56 ₱3,642.72
Financial 2 ₱330 ₱6,600 ₱79,200 ₱249.67 ₱2,996.13 ₱244.33 ₱2,931.98

Manager
Marketing 3 ₱330 ₱6,600 ₱79,200 ₱249.67 ₱2,996.13 ₱244.33 ₱2,931.98
Manager
Production 4 ₱330 ₱6,600 ₱79,200 ₱249.67 ₱2,996.13 ₱244.33 ₱2,931.98
Manager
Page 38
Total: ₱1,400 ₱28,000 ₱336,000 ₱1,059.2 ₱12,710.8 ₱1,036.55 ₱12,438.6
1 6 6
The management shall provide personnel with job mandatory benefits such as
Social Security System (SSS) and Philippine Health Insurance, sick benefits as mandated
by the labor code of the Philippines. Salaries and wages of the personnel will increase
subject to the Department of Labor and Employment (DOLE) guidelines.
Table 20
Administrative Utility Cost
Utilities Unit Price Consumption Days of Amount
Per Day Consumpt Daily Weekly Monthly Annually
ion
Electricity Kw/H ₱12.08 7 6 ₱84.56 ₱507.36 ₱2,029.44 ₱24,353.28
Water Cu/m ₱20.00 7 6 ₱140.00 ₱840.00 ₱3,360.00 ₱40,320.00
Total: ₱224.56 ₱1,347.36 ₱5,389.44 ₱64,673.28
The table 20 shows the production utility cost. The electricity is ₱12.08 per
Kw/hr. and its consumption is 6 Kw/hr. per day. It costs ₱84.56 daily, ₱507.36 weekly,
₱2,029.44 monthly, and ₱24,353.28 annually. The water is ₱20.00 per Cu/m and its
consumption daily will be ₱140.00, ₱840.00 weekly, ₱3,360.00 monthly, and ₱40,320.00
annually.
Table 21
Administrative Equipment
Qty Unit Total Estimated Depreciation
Particular Balance
. Cost Cost Life
Year 1 Year 2 Year 3 Year 4 Year 5
Equipment Administrative
Air
1 pc ₱12,500 ₱12,500 5 years ₱2,500 ₱2,500 ₱2,500 ₱2,500 ₱2,500 -
Conditioner
Computer 1 pc ₱29,220 ₱29,220 5 years ₱5,844 ₱5,844 ₱5,844 ₱5,844 ₱5,844 -
Cash
1 pc ₱ 4,543 ₱ 4,543 5 years ₱908.60 ₱908.60 ₱908.60 ₱908.60 ₱908.60 -
Register
Printer 1 pc ₱3,850 ₱3,850 3 years ₱1,283.3 ₱1,283.33 ₱1,283.3 - - -
Page 39
3 3
CCTV 1 pc ₱3,499 ₱3,499 5 years ₱699.80 ₱699.80 ₱699.80 ₱699.80 ₱699.80 -

SUB ₱11,235. ₱11,235.7 ₱11,235. ₱9,952.4
₱53,612 ₱9,952.40 -
TOTAL 73 3 73 0
Furniture and Fixture
Table and 4 ₱2,045.6 ₱2,045.6 ₱2,045.6
₱2,557 ₱10,228 5 years ₱2,045.60 ₱2,045.60 -
Chair Set sets 0 0 0
SUB ₱2,045.6 ₱2,045.6 ₱2,045.6
₱10,228 ₱2,045.60 ₱2,045.60 -
TOTAL 0 0 0
GRAND ₱13,281. ₱13,281.3 ₱13,281. ₱11,998.0 ₱11,998.
₱63,840 33 3 33 0
TOTAL 00
Above, table 21 stated the needed administrative equipment such as air

conditioner, computer, cash register, CCTV, and printer, concluded with a sub total of
₱53,612. While the furniture and fixture that consists of the table and chair set, having
the sub total of ₱10,228.
Table 22
Administrative and Selling Expenses
Expense Daily Weekly Monthly Annually
Office supplies ₱80.00 ₱480.00 ₱ 1,920.00 ₱23,040.00
Promotion ₱150.00 ₱900.00 ₱ 3,600.00 ₱43,200.00
Transportation ₱80.00 ₱480.00 ₱ 1,920.00 ₱23,040.00
TOTAL ₱310.00 ₱1,860.00 ₱ 7,440.00 ₱89,280.00
The table 22 presents the administrative and selling expenses that include the
salaries and wages, rent expense, utilities expense, and promotion. The total
administrative and expense is equal to ₱7,440.00 per month or ₱89,280.00 per year.
Page 40
Hi, ma’am. Waray po kami financial study, from here on out po
kay an kanan reference file it tag-iya. I just used this file to edit
and place our business plan to be efficient na. hehe thank u !!
Page 41
Page 42
Financial Study
Projected Income Statement by Week (Tabular Form)

Sales Forecast Week #1
Table 19
DAYS: SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY Total
NO. OF __ 300 300 300 300 300 300 1,800

GOODS
SOLD:
SALES: __ ₱10,641 ₱10,641 ₱10,641 ₱10,641 ₱10,641 ₱10,641 ₱63,846
Page 43
COST OF __ ₱9,945 ₱9,945 ₱9,945 ₱9,945 ₱9,945 ₱9,945 ₱59,670
GOOD
SOLD (Php)
Transportation expense ₱2,000 ₱2,000
GROSS INCOME: ₱61,670
NET INCOME:
__ __ __ __ __ __ __ ₱2,176
Table 19 shows the sales Forecast for the week 1. The total number of good sold
is 1,800. The sales are calculated by multiplying the number of goods sold to its selling
price which is ₱35.47, then its total amount is ₱63,846. Next is the COGS or the Cost of
Goods Sold is calculated by multiplying the unit cost which is the price with no mark-up
that is amounted to ₱33.15, then the total COGS is ₱59,670. We also have the
transportation expense which cost ₱2,000. To find the net income, it was calculated by
adding the COGS to the transportation expense then the answer will be subtracted to the
Sales.
12,000.00
10,641.00 10,641.00
WEEKLY SALES 10,641.00
10,641.00
N0.1 10,641.00 10,641.00
10,000.00
8,000.00
6,000.00
4,000.00
2,000.00
0.00
Monday Tuesday Wednesday Thursday Friday Saturday
Page 44
Table 20
NO. OF __ 290 292 300 299 300 300 1,781

GOOD
SOLDS:
SALES: __ ₱10,286.3 ₱10,357.2 ₱10,641 ₱10,605.53 ₱10,641 ₱10,641 ₱63,172.0
0 4 7
COST OF __ ₱9,613.50 ₱9,679.80 ₱9,945 ₱9,911.85 ₱9,945 ₱9,945 ₱64,970.8
GOOD
8
SOLD (Php)
GROSS INCOME: ₱61,040.1
5
NET INCOME:
__ __ __ __ __ __ __ ₱2,131.92
price which is ₱35.47, then its total amount is ₱63,172.07. Next is the COGS or the Cost
of Goods Sold is calculated by multiplying the unit cost which is the price with no mark-
up that is amounted to ₱33.15, then the total COGS is ₱64,970.88. We also have the
Sales.
Page 45
WEEKLY SALES N0.2
10,700.00
10,641.00 10,641.00 10,641.00
10,605.53
10,600.00
10,500.00
10,400.00
10,357.24
10,286.30
10,300.00
10,200.00
10,100.00

Table 21
NO. OF __ 299 300 300 300 300 300 1,799

GOOD
SOLDS:
SALES: __ ₱10,605.5 ₱10,641 ₱10,641 ₱10,641 ₱10,64 ₱10,641 ₱63,810.53
3 1
COST OF __ ₱9,911.85 ₱9,945 ₱9,945 ₱9,945 ₱9,945 ₱9,945 ₱59,636.85
GOOD
SOLD
(Php)
NET INCOME:
__ __ __ __ __ __ __ ₱2,173.68
Page 46
Sales.
WEEKLY SALES N0.3

10,650.00
10,641.00 10,641.00 10,641.00 10,641.00 10,641.00
10,640.00
10,630.00
10,620.00
10,610.00
10,605.53
10,600.00
10,590.00
10,580.00

Table 22
DAYS: SUNDAY MONDA TUESD WEDNESDA THURSDAY FRIDAY SATURDAY Total
Y AY Y
NO. OF __ 300 300 300 294 300 299 1,793

GOOD
SOLDS:
SALES: __ ₱10,641 ₱10,64 ₱10,641 ₱10,428.18 ₱10,641 ₱10,605.53 ₱63,597.71
1
Page 47
COST OF __ ₱9,945 ₱9,945 ₱9,945 ₱9,746.10 ₱9,945 ₱9,911.85 ₱59,437.95
GOOD
SOLD (Php)
NET INCOME:
__ __ __ __ __ __ __ ₱2,159.16
Sales.
WEEKLY SALES N0.4

10,700.00
10,641.00
10,650.00 10,641.00 10,641.00 10,641.00
10,605.53
10,600.00
10,550.00
10,500.00
10,450.00 10,428.18
10,400.00
10,350.00
10,300.00
Sales Forecast for the 1st month
Page 48
Table 23
Section Enterprise
"We Serve With Love"
Column1 Column2 Column3 Column4 Column5 Column6

Week 1 Week 2 week 3 week 4 total
COGS ₱59,670.00 ₱64,970.88 ₱59,636.85 ₱59,437.95 ₱243,715.68

GROSS Profit ₱23,094.00 ₱28,394.88 ₱23,060.85 ₱22,861.95 ₱97,411.68
LESS:
Transportatio
n Expense ₱2,000.00 ₱2,000.00 ₱2,000.00 ₱2,000.00 ₱8,000.00
Net Income ₱34,576.00 ₱34,576.00 ₱34,576.00 ₱39,225.90 ₱142,953.90
Table 23 shows the sales forecast for the 1st month of the year 2020.
Sales Forecast for the 1st Month Together with Other Expenses
Table 24
Column1 Column2 Column3 Column4 Column5 Column6

Sales ₱254,426.31
less:
₱152,680.2 ₱152,680.2
COGS ₱152,680.29 9 ₱152,680.29 9 ₱610,721.16
GROSS Profit ₱6,371.59 ₱6,371.59 ₱6,371.59 ₱6,371.59 ₱25,486.36
Less: Expense
Transportatio
n Expense ₱2,000.00 ₱2,000.00 ₱2,000.00 ₱2,000.00 ₱8,000.00
Salaries ₱7,425.00 ₱7,425.00 ₱7,425.00 ₱7,425.00 ₱29,700.00
Rent ₱1,250.00 ₱1,250.00 ₱1,250.00 ₱1,250.00 ₱5,000.00
Utilities
Expense ₱3,000.00
Sales Expense
Depreciation
Expense ₱48,197.15
Page 49
Tax ₱6,000.00
The table 24 shows the sales forecast for the 1st month together with other expenses.
Sales Forecast for the 1st Year
Table 25
SALES FORECAST
(first year by month) Column1 Column2
Month Projected Sales Projected Sales (Pesos)
35.47
Jan 7,173 ₱ 254,426.31
Feb 7,317 ₱ 259,533.99
Mar 7,461 ₱ 264,641.67
April 7,605 ₱ 269,749.35
May 7,749 ₱ 274,857.03
June 7,893 ₱ 279,964.71
July 8,037 ₱ 285,072.39
August 8,181 ₱ 290,180.07
September 8,325 ₱ 295,287.75
October 8,469 ₱ 300,395.43
November 8,613 ₱ 305,503.11
December 8,757 ₱ 310,610.79
Total 95,580 ₱ 3,390,222.60
Table 25 shows the sales forecast for the 1st year (2020).
Total Projected Cost

Table 26
Pre Operating Expense TOTAL LOAN EQUITY
Business Idea and Conceptualization ₱50.00 ₱50.00
Product Development ₱612.05 ₱612.05
Market Survey ₱200.00 ₱200.00
Business Plan Preparation ₱1,000.00 ₱1,000.00
Setting Up of Business Location ₱12,886.00 ₱12,886.00
Business Permit and Licenses ₱5,000 ₱5,000
Marketing and Promotion ₱4,630.00 ₱4,630.00
SUB TOTAL ₱24,378.05 ₱24,378.05

Property, Plant and Equipment - ₱150,570.00
Equipment
Kitchen tools, Utensils & Cooking ₱70,658.50 - ₱70,658.50
Page 50
Outfit
Furniture and Fixture ₱18,636 - ₱18,636

SUB TOTAL ₱239,865 - ₱239,865

Working Capital (3 month)
Raw Materials ₱174,229.92 - ₱86,400
Direct Labor ₱38,400 - ₱38,400
Production Overhead ₱54,826.89 - ₱54,826.89
SUB TOTAL ₱267,456.81 - ₱179,626.89

GRAND TOTAL ₱531,699.36 ₱24,378.05 ₱419,491.39
This table shows the total projected cost. The business idea and conceptualization
is amounted to ₱50.00, the product and development is amounted to 612.05, the market
survey with ₱200.00, the business plan preparation with ₱1000.00, the setting of
business location and renovation is ₱12,886, the license and permits which is amounted
to ₱5,000.00, the marketing promotion that is amounted to ₱4,630.00, the purchasing of
production equipment which is ₱150,570.00, the purchasing of furniture and fixture
which is ₱70,658.50, also the purchasing of kitchen tools, utensils and cooking outfit
which is ₱18,636.00, lastly the working capital in three months which is amounted to
₱267,456.81. The overhead total is ₱531,699.36 that is seen also at the table 25. We
loaned our pre-operating expenses which is amounted to ₱24,378.05. Lastly we have
₱491,419.39 For our equity.
GANTT CHART
Table 27
Activities October November Dec Jan Feb Mar Pre Operating

Expenses
2nd 3rd 4th 1st 2nd 3rd 4th 2020 2020 2020 2020
Conceptualiza-
₱50.00
tion
Product and
₱612.05
Development
Market Survey ₱200.00
Business Plan
₱1,000.00
Preparation
Setting of ₱12,886.00
business
Page 51
location and
renovation
License
(Business
₱5,000
Permit and
Acquisition)
Marketing
₱4,630.00
Promotion
Purchasing of
Production ₱150,570
Equipment
Purchasing of
Furniture and ₱70,658.50
Fixtures
Purchasing of
kitchen
₱18,636
tools/utensils/c
ooking outfit
Working ₱267,456.81
Capital
Start of
Business
Total ₱531,699.36
This table shows the start-up expenses by the proponents. The business idea and
conceptualization is amounted to ₱50.00, the product and development is amounted to
612.05, the market survey with ₱200.00, the business plan preparation with ₱1000.00,
the setting of business location and renovation is ₱12,886, the license and permits which
is amounted to ₱5,000.00, the marketing promotion that is amounted to ₱4,630.00, the
purchasing of production equipment which is ₱150,570.00, the purchasing of furniture
and fixture which is ₱70,658.50, also the purchasing of kitchen tools, utensils and
cooking outfit which is ₱18,636.00, lastly the working capital in three months which is
amounted to ₱267,456.81. The overhead total of our GANTT chart is ₱531,699.36 that is
seen also at the table 28.
Balance Sheet
Table 28
Charitea Café Section Enterprise
Page 52
Balance Sheet
As of December 31, 2020
Assets:
Current Assets
Cash on hand ₱ 68,300.64
Accounts Receivable ₱ 15,000.00
Inventories ₱ 696,919.68
Prepaid Insurance ₱ 71140.38
office supplies ₱ 45,570.00
Total Current Assets ₱ 896,930.70

Non-current Assents
Property, Plant and Equipment ₱ 134,016.50
less: accumulated depreciation ₱ 48,197.15
₱ 85,819.35
Total assets ₱ 982,750.05
Liabilities
accounts payable ₱ 24,378.05
Owner's EQUITY
Charitea Café Section Enterprise ₱ 58,372.00
less:
Drawing
Total OE and Liabilities ₱ 982,750.05
The table 28 shows the Charitea Café Section Enterprise’s Balanced Sheet for the
year 2020. The total assets both current and non-current is amounted to ₱982,750.05.
Also, the total answer of the liabilities added to the owner’s equity is also amounted to
₱982,750.05.
Projected Income Statement for the 1st 5 years

Table 29
PROJECTED Column2 Column3 Column4 Column5 Column6

INCOME
STATEMEN
T PER YEAR
Year1 Year2 Year3 Year4 Year5
5% 10% 15% 20%
Page 53
Sales ₱3,390,222.6 ₱3,559,733.7 ₱3,915,707.1 ₱4,503,063.1 ₱5,403,675.8
0 3 0 7 0
Less:
COGS ₱1,832,163.4 ₱1,923,771.6 ₱2,116,148.8 ₱2,433,571.1 ₱2,920,285.3
8 5 2 4 7
Gross Profit ₱1,558,059.1 ₱1,635,962.0 ₱1,799,558.2 ₱2,069,492.0 ₱2,483,390.4
2 8 8 3 4
less:
Operating
Expenses
(salaries and
wages, rent,
utilities,
depreciation) ₱510,907.55 ₱536,452.93 ₱590,098.22 ₱678,612.95 ₱814,335.54
NEBT
₱1,047,151.5 ₱1,099,509.1 ₱1,209,460.0 ₱1,390,879.0 ₱1,669,054.8
7 5 6 7 9
30% ₱314,145.47 ₱329,852.74 ₱362,838.02 ₱417,263.72 ₱500,716.47
Net Income
₱1,168,338.4
₱733,006.10 ₱769,656.40 ₱846,622.04 ₱973,615.35 2
Table 29 shows the projected income statement for the 1st 5 years. The net income
increases for the first five years and is expected to increase for the following years.
Statement of Change on Owners Equity

As of the Year 2020-2022
Table 30
Charitea Café, Capital January 2020

Add: Net Income ₱ 1,466,774.47
Page 54
Additional Paid-in capital
Sub total
Less
Net Loss
Charitea Café Drawing -
Charitea Café Capital , December 2020 ₱ 1,466,774.47
Charitea Café, Capital January 2021 ₱ 1,466,774.47

add: Net Income ₱ 1,557,448.57
Additional: Paid-In Capital
Subtotal
Less:
Charitea Drawings -
Charitea Café , Capital December 2021 ₱ 3,024,223.05

Add; Net Income ₱ 1,854,776.18
Additional Paid-in Capital
SubTotal
Less:
Net Loss
Charitea Café, Drawings -
Charitea Café Capital December 2022 ₱ 4,878,999.23
The table 30 shows the Statement of Changes on Owner’s Equity on the year
2020 to 2022.
Statement of Change on Owners Equity

As of the Year 2023-2024
Table 31

Page 55
Sub-Total
Less:
Net Loss
Charitea Café, Drawing -
Charitea Café, Capital December 2023 ₱ 8,489,238.00

Sub-Total
Less:
Net Loss
Charitea Café, Drawing -
Charitea Café, Capital December 2024 ₱ 12,172,815.49
Table 31 shows the Statement of Changes in Owner’s Equity on the year 2023 to
2024.
Break-even
Table 32
Per Year
Total:
Fixed Cost ₱158,978.00 ₱631,559.95
Selling Price ₱3,390,222.60
Variable Cost ₱631,560.00
Table 32 shows the break-even of the Charitea Café Section Enterprise per year.
Return on Equity
Table 33
Page 56
Manager:33
%
₱1,557,448.5
Net Income ₱1,466,774.47 7 ₱1,557,448.57 ₱1,854,776.18 ₱3,610,238.77
Shareholder's
Equity ₱7,513.07 ₱7,888.72 ₱8,264.38 ₱8,640.03 ₱9,015.68
₱195.23 ₱197.43 ₱188.45 ₱214.67 ₱400.44
Table 33 shows the Return on Equity of the Charitea Café Section Enterprise’s
Manager.
Return on Equity
Table 34
Marketing
Manager:10
%
₱1,557,448.5
Net Income ₱1,466,774.47 7 ₱1,854,776.18 ₱3,610,238.77 ₱3,683,577.49
Shareholder's
Equity ₱ 6,488.56 ₱ 6,812.98 ₱ 7,137.41 ₱8,110.69 ₱7,696.27
₱226.06 ₱228.60 ₱259.87 ₱445.12 ₱478.62
Marketing Manager.
Return on Equity
Table 35
Production
Manager:10
%
Page 57
Net Income ₱1,466,774.47 ₱1,557,448.57 ₱1,854,776.18 ₱3,610,238.77 ₱3,683,577.49
Shareholder's
Equity ₱ 6,488.56 ₱ 6,812.98 ₱ 7,137.41 ₱8,110.69 ₱7,696.27
₱226.06 ₱228.60 ₱259.87 ₱445.12 ₱478.62
Production Manager.
Return on Equity
Table 36
Financial
Manager:10
%
Net Income ₱1,466,774.47 ₱1,557,448.57 ₱1,854,776.18 ₱3,610,238.77 ₱3,683,577.49

Shareholder's
Equity ₱ 6,488.56 ₱ 6,812.98 ₱ 7,137.41 ₱8,110.69 ₱7,696.27
₱226.06 ₱228.60 ₱259.87 ₱445.12 ₱478.62
Financial Manager.
Return on Equity
Table 37
Baker 1 and
2 :9.5%
Net Income ₱1,466,774.47 ₱1,557,448.57 ₱1,854,776.18 ₱3,610,238.77 ₱3,683,577.49

Shareholder's
Equity ₱6,488.56 ₱6,812.98 ₱7,137.42 ₱8,110.70 ₱7,786.27
₱226.06 ₱228.60 ₱259.87 ₱445.12 ₱ 473.09
Page 58
Baker 1 and 2.
Return on Equity
Table 38
Assistant
Baker 1 and 2
:9%
₱1,466,774.4 ₱3,610,238.7 ₱3,683,577.4

Net Income 7 ₱1,557,448.57 ₱1,854,776.18 7 9
Shareholder's
Equity ₱6,147.06 ₱6,454.41 ₱6,761.80 ₱7,069.12 ₱7,376.47
₱238.61 ₱241.30 ₱274.30 ₱510.71 ₱499.37
Assistant Baker 1 and 2.
Return on Investment Rate

Table 39
Return on
Investmen
t Rate Year 1 Year 2 Year 3 Year 4 Year 5
₱733,006.10 ₱769,656.40 ₱846,622.04 ₱973,615.35 ₱1,168,338.42
Investmen ₱491,491.3
t ₱419,491.39 9 ₱491,491.39 ₱491,491.39 ₱491,491.39
100 100 100 100 100
₱174.74 ₱156.60 ₱172.26 ₱198.09 ₱237.71
Table 39 shows the Return on Investment Rate for the first five years of the
business.
Table 40
Loan Amortization
Page 59
8%
Date Monthly Monthly Carrying Value of
Payment of Payment of the Loan
Principal Interest
2020 ₱ 24,378.05
1 ₱ 2,031.50 ₱ 162.52 ₱ 22,346.55
2 ₱ 2,031.50 ₱ 148.98 ₱ 20,315.04
3 ₱ 2,031.50 ₱ 135.43 ₱ 18,283.54
4 ₱ 2,031.50 ₱ 121.89 ₱ 16,252.03
5 ₱ 2,031.50 ₱ 108.35 ₱ 14,220.53
6 ₱ 2,031.50 ₱ 94.80 ₱ 12,189.03
7 ₱ 2,031.50 ₱ 81.26 ₱ 10,157.52
8 ₱ 2,031.50 ₱ 67.72 ₱ 8,126.02
9 ₱ 2,031.50 ₱ 54.17 ₱ 6,094.51
10 ₱ 2,031.50 ₱ 40.63 ₱ 4,063.01
11 ₱ 2,031.50 ₱ 27.09 ₱ 2,031.50
12 ₱ 2,031.50 ₱ 13.54 ₱ 0.00
TOTAL ₱ 24,378.05 ₱ 1,056.38 -
The table 40 shows the monthly payment of principal, interest and the carrying
value of the loan.
SUPPORTING DOCUMENTS
ALYSSA PAULINE B. PALACIO
Brgy. St. Michael Palo, Leyte
AlyssaPaulinePalacio@yahoo.com
Page 60
09189632894
________________________________________________________________________
PERSONAL BACKGROUND
Age: 26 years old Gender: Female
Date of Birth: December 19,2003 Nationality: Filipino
Place of Birth: Leyte Provincial Hospital Palo, Leyte
Civil Status: Single
________________________________________________________________________
EDUCATION
Luntad Elementary School
Palo National High School
St. Mary’s Academy of Palo INC.
University of Santo Tomas, Manila
________________________________________________________________________
SKILLS AND EXPERIENCES
She finished a degree of Bachelor of Science and Accountancy and is now

handling one of the famous companies in the world. She is the President of AXA in the
Philippines. She’s one of those people who doesn’t give once everything isn’t going to
what she planned to. She has leadership and motivation skills as well, a strong-minded
person who is good in making new strategies and decision-making.
________________________________________________________________________
Page 61
HANNAH SHEENICA R. MONTA
Brgy. San Joaquin Palo, Leyte
HannahSheenicaRadamMonta@yahoo.com
09267753799
________________________________________________________________________
PERSONAL BACKGROUND
Date of Birth: April 01, 2002 Nationality: Filipino
Place of Birth: St. Paul’s Hospital Tacloban City
________________________________________________________________________
EDUCATION
Kiddie Care Learning Center
Page 62
Alpha Omega Learning Center
Palo 1 Central School
Pundasan National High School
St. Paul’s School of Professional Studies
________________________________________________________________________
She finished a degree of Bachelor of Science and Accountancy but decided to take
the road of being a flight attendant. She is cunning and diligent when it comes to
numbers and equations. She has leadership and motivation skills. She is also a
responsible person.
________________________________________________________________________
SOFIA AMOR C. LADRERA
Brgy. Ilawod Palo, Leyte
Page 63
SofiaLadrera@yahoo.com
09289230954
________________________________________________________________________
PERSONAL BACKGROUND
Date of Birth: May 23, 2002 Nationality: Filipino
Place of Birth: Leyte Provincial Hospital Palo, Leyte
________________________________________________________________________
EDUCATION
St. Michael Day Care Center
De La Salle University Manila
________________________________________________________________________
SKILLS AND EXPERIENCE
She finished a degree of Bachelor of Science and Accountancy. She is now a

professional Certified Public Accountant. She is good in verbal speaking and persuading
others for she has the experience of being a skilled speaker and very much of a sociable
person.
________________________________________________________________________
Page 64
RONALYN C. MATARO
Brgy. Guindapunan Palo, Leyte
RonalynMataro@yahoo.com
09472186284
________________________________________________________________________
PERSONAL BACKGROUND
Date of Birth: November 03, 2002 Nationality: Filipino
Place of Birth: Palo, Leyte
Page 65
________________________________________________________________________
EDUCATION
St. Mary’s Academy of Palo
San Beda University, Manila
________________________________________________________________________
She finished her degree in law. She maybe a lawyer but she has enough
experience in terms of production and also finance. She is diligent and a hardworking
person. She is goal-oriented and a risk taker for she set her goals into action and doesn’t
let failure get in her way of achieving those goals. She is approachable and is also one of
the positive thinkers in the team.
________________________________________________________________________
Page 66
REA GERLYN A. PASINAG
Brgy. Sta Cruz Palo, Leyte
ginapasinag123@gmail.com
09298457697
________________________________________________________________________
PERSONAL BACKGROUND
Date of Birth: October 17, 2002 Nationality: Filipino
Place of Birth: Western Visayas, Manduryao Hospital Iloilo, City
________________________________________________________________________
EDUCATION
Campetic Day Care Center
Santo Ñino Sped Center, Tacloban City
Page 67
Philippine Military Academy Baguio
________________________________________________________________________
She finished a degree of Bachelor of Science and Accountancy but had taken the
path of being part of the Philippine Navy and is studying law. She’s also an experienced
baker. She is creative and a risk taker. She is good at reasoning and a convergent thinker
as her colleagues would say. She has a good leadership skills and is very good at making
her team mates understand a particular topic. A good supporter and is also good in
terms of encouragement.
________________________________________________________________________
NATALIE ACEBEDO
Brgy. Buri Palo, Leyte
natalieacebedo@gmail.com
0915468306
________________________________________________________________________
Page 68
PERSONAL BACKGROUND
Date of Birth: May 29, 2002 Nationality: Filipino
________________________________________________________________________
EDUCATION
Angelecum Day Care Center
Liceo del Verbo Divino, Tacloban City
Far Eastern University, Manila
________________________________________________________________________
She finished a degree of Bachelor of Science and Accountancy. She is now a

professional Certified Public Accountant. She is good in verbal speaking and persuading
others for she has the experience of being a skilled speaker and very much of a sociable
person. She is an experienced baker She is persistent and also an innovative person. She
is also good at supporting people.
________________________________________________________________________
Page 69
CLINT JOHN PAUL M. MERCADO
Brgy. Libertad Palo, Leyte
ClintMercado@yahoo.com
09214207539
________________________________________________________________________
PERSONAL BACKGROUND
Age: 27 years old Gender: Male
Date of Birth: November 03, 2002 Nationality: Filipino
________________________________________________________________________
EDUCATION
Page 70
Luntad Elementary School
Don Bosco TVET Center, Tondo Manila
________________________________________________________________________
He finished as a Culinary Arts Major. So he started to work as an assistant baker

to enhance his skills as a baker/chef. He is persistent in fulfilling his goals and is
sociable. He helps in designing the products of the enterprise.
________________________________________________________________________
Page 71
JUSTIN B. DIOLA
Brgy. Cavite East Palo, Leyte
JustinDiola@yahoo.com
09773126320
________________________________________________________________________
PERSONAL BACKGROUND
Age: 27 years old Gender: Male
Date of Birth: June 04, 2002 Nationality: Filipino
Place of Birth: Leyte Provincial Hospital
________________________________________________________________________
EDUCATION
Page 72
Don Bosco TVET Center, Tondo Manila
________________________________________________________________________
He finished as a Culinary Arts Major, he is one of Mr. Mercado’s batch mate. He

also decided to start working as an assistant baker to enhance his skills as a baker/chef.
He is a risk-taker and is willing to do his best in work.
________________________________________________________________________
Page 73
Appendix A
This PARTNERSHIP AGREEMENT was made on November 2019 between

Alyssa Pauline Palacio, Rea Pasinag, Natalie Acebedo, Sofia Amor Ladrera, Ronalyn
Mataro, Justin Diola and Clint John Paul Mercado, all of legal age and residents of Leyte,
Philippines.
1. NAME OF BUSINESS. Parties hereby from an affiliation under the name of

'Charitea Café Section Enterprise' to conduct a business partnership. The central
office of the business will be at Pio Pedrosa Avenue, Palo, Leyte.
2. TERM. The partnership shall begin on January 2020 and shall continue until
terminated by the parties.
3. CAPITAL. The capital of the partnership shall be contributed in cash by the
partners.
4. PROFIT AND LOSS. The profit and losses of the partnership shall be divided
equally between partners. A separate income accounts shall be conserved for each
partners. Partnership profit losses shall be charged to the separate account of each
partner. If a partner has no credit balance in his income account, losses shall be
charged to his capital.
5. SALARIES AND DRAWINGS. Each partner will receive the exact salary for
services to the partnership. Each partner can withdraw anytime but with the
approval and signed by the partners.
6. RENT AND UTILITIES. Partnership shall ascertain the production plant with a
monthly rental of ₱5,000 and ₱4,000 for monthly pay of utilities.
7. INTEREST. There is no interest that will be paid on the earliest contribution to
the capital of the partnership or any ensuing contribution of capital.
8. MANAGEMENT DUTIES AND RESPONSIBILITIES. Each partner shall
participate in the management and administer the affairs of the partnership in
balance to the value of his or her account. Each partner shall have their
permission before making any deals and transactions.
Page 74
9. BANKING. All funds from the business shall be deposited in its name or
accounts shall be appointed by the partners. All withdrawals are to be made on
checks signed by each partner.
10. BOOKS. The partnership book shall be keep up at the central office of the
business and each partner have access to it.
11. VOLUNTARY TERMINATION. The termination may be dispersing at any
time by agreement of the partners it shall be with reasonable promptness to
exterminate the business of the partnership. The partnership name shall be sold
with the other assets of the business. The assets of the partnership shall be used
and distributed by paying or providing the payment of all partnership liabilities
and cancelling expenses and obligations, to balance the income accounts and
capital accounts of the partnership, and to discharge the balance of the income
accounts and balance accounts of the partners.
12. DEATH. Upon death of other partner, the remaining partner shall have the right
either to buy the interest of the decedent in the partnership or to terminate and
cancel the partnership business. If the surviving partner elects to purchase the
decedent’s interest, he shall serve notice in writing of such election within three
months after the death of the decedent, upon the executor or administrator of the
decedent or if at the time such election no legal representative has been appointed
upon any one of the known legal heirs of the decedent at the last-known address
of such heir; (a) if the surviving partner selects to purchase the interest of the
decedent in the partnership, the purchase shall be equivalent to the decedent’s
income account as at the end of the preceding year, increased by his share of the
partnership profits or decreased by his share of the partnership, losses for the
period from the beginning of the fiscal year in which his death transpired until the
end of the calendar month, or in which his death transpired and decreased by
withdrawals charged to his income accounts during such period. No allowance
shall be made for goodwill trade name patents or other incorporeal books closely
prior to the decedent’s death; but the survivor shall nevertheless be entitled to use
the trade name of the partnership. (b) Except as herein business
Page 75
13. ARBITRATION. Any controversy or claim arising out of relating to this
agreement, or the breach hereof, shall be settled by arbitration in accordance with
the rules, the obtaining of the Philippines Arbitration Association and judgement
upon the award rendered may be entered in any court having jurisdiction thereof.
Executed this on the 17th day of October 2019 in Brgy. Sta Cruz, Palo, Leyte.
Acebedo, Natalie Mercado, John Paul Clint M.
Diola, Justin B. Monta, Hannah Sheenica R.
Ladrera, Sofia Amor C. Palacio, Alyssa Pauline B.
Mataro, Ronalyn C. Pasinag, Rea Gerlyn A.
Appendix B
Cream Fruit Cupcake
Ingredients:
2½ cups all-purpose flour
2cups sugar
3 tsp. baking powder
1 tsp. salt
1 cup milk
½ cup vegetable oil
1tbsp. vanilla extract
2 large eggs
1 cup water
½ cup salted butter
½ cup shortening
Page 76
4 cups powdered sugar
1½ tsp. vanilla extract
1 piece mango
1 piece banana
1 piece apple
1 pack marshmallow
1 pack sprinkles
Directions:
1. Prepare all the materials needed.

2. Shred the apple, mango and banana.
3. In a mixing bowl, mix together the all-purpose flour, sugar, baking powder, salt
and combine. Set aside.
4. In a larger bowl, mix together the milk, vegetable oil, vanilla extract, eggs water
and combine.
5. Add the wet ingredients to the dry ingredients and beat until well combined.
6. In a separate bowl, mix the shredded mango to the other ingredients mentioned
above. Do the same to the shredded banana and apple.
7. Fill the cupcake liners about half way and bake for 15-17 minutes, or until a
toothpick comes out with a few moist crumbs.
8. Remove the cupcakes from oven and allow to cool for 2 minutes, then remove to
a cooling rack to finish cooling.
9. To make the frosting, combine the butter, shortening, powdered sugar, vanilla
extract, 1 tablespoon of water and mix until smooth.
10. Make a hole at the center of the cupcake and put the ice cream inside.
11. Put the frosting and all the toppings to make it presentable.
12. Put it inside the refrigerator to avoid melting the ice cream filling.
Page 77
Page 78
Appendix C
Nutritional Value of Banana
Page 79
Page 80
Appendix D
Nutritional Value of Apple
Page 81
Appendix E
Page 82
Nutritional Value of Mango
Page 83
Appendix F
Nutritional Value of Ice Cream
Page 84
Appendix G
Social Security System Contribution
Page 85
Appendix H
PHILHEALTH CONTRIBUTION
Page 86
Page 87

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Executive Summary

Name of the Business: Nutri Café Enterprise

Product Name: Nutrivita Smoothies

Type of Business Organization: Partnership

Location of the Office: San Salvador St.

Proponents: Borbe, Frederick James L.

Noblejas, Rica Ella

Ripalda, Angel Desiree

Velasco, Alyanna Jhanine B.

Type of Business Plan: Partnership

Total project cost: ₱ 978,193.96

There are a few kinds of section in our enterprise:

Figure 1 [Front view image of our Enterprise]

Figure 3 [Cashier Area Layout of our Business]

Nutri Café Enterprise would like to:

Mission and Vision

To be acknowledged in providing the best products and services to satisfy our

To keep in mind that:

1. Respect comes first than anything.

Nature of the Project

Project Area or Location

ART HUB SPACE

Target Market Nature

Marketing Result (Interview)

We interviewed over 50 respondents and these respondents were of different ages. We

1. Do you think carrot-orange and apple-cucumber smoothie is great product?

1. Do you think carrot-orange 54 1

3. Would you recommend it to 54 1

Scale No. of respondents

Existing Competitors of NutriVita Smoothie

The business establishers involved must have a systematized marketing program

Selling Price = DM+DL+ OHE+FC = TCP + MU (%)

DM = Direct Materials OHE = Overhead Expense

Figure 17. Figure 18.

To make a unique selling product, the proponents decided to enhance a plain

The business enterprise’s production is done beside the road of Palo-Carigara-

Mixing/Blendin Mixing all the 00:02:00

Pouring the Pouring out the 00:01:30

Finishing Style out the 00:03:00

Packaging for Putting the 00:30:00

Mixing/Blending Finishing Touches

Pouring the Mixture Packaging for

FINISHED PRODUCT INVENTORY

Material cost per ₱588.78 ₱360.00 72

Direct Labor and Indirect Labor

PARTICULAR NO. SALARY SSS PHILHEALTH

Particular Qty Unit Cost Total Estima- Depreciation Balance

Oven 1 ₱20,000 ₱20,000 4 yrs ₱5,000 ₱5,000 ₱5,000 ₱5,000

Refrigerator 1 ₱20,000 ₱20,000 5 yrs ₱4,000 ₱4,000 ₱4,000 ₱8,000

Wi-Fi Modem 1 ₱4,500 ₱4,500 5 yrs ₱900 ₱900 ₱900 ₱1,800

Bond Paper 15 ₱225.00 ₱3,375 1 yr ₱3,375 - - -

Aircon 3 ₱30,000 ₱90,000 5 yrs ₱18,000 ₱18,000 ₱18,000 ₱36,000

Chair 40 ₱1,550 ₱62,000 5 yrs ₱12,400 ₱12,400 ₱12,400 ₱24,800

Sofa Set 1 ₱4,000 ₱4,000 3 yrs ₱1,333 ₱1,333 ₱1,333 -

KITCHEN UTENSILS, TOOLS, AND PPE

Particulars Qty Unit Cost Total Esti Depreciation Balance

Plates 35 ₱85.00 ₱2,975 3 yrs ₱991.66 ₱991.66 ₱991.66 -

Spoon 30 ₱29.00 ₱870.00 3 yrs ₱290.00 ₱290.00 ₱290.00 -

Fork 30 ₱29.00 ₱870.00 3 yrs ₱290.00 ₱290.00 ₱290.00 -