TABLE OF CONTENT

I. INTRODUCTION
a. Description of the business
b. Location of the business
c. Founding Requirements and source of fund
II. EXECUTIVE SUMMARY
a. Mission, Vision Goals and Objectives
b. Business Model
c. Business and Product Proposition
d. Wealth improvement approach
e. Parties Supporting the Business
III. ENVIRONMENTAL ANALYSIS
a. Trends in the industry
b. Consumer Analysis
c. Competitor Analysis
d. Market Forecast
e. Market Share
f. Market Position
g. Marketing Strategy
h. Target Market
i. SWOT Analysis
IV. BUSINESS DESCRIPTION
a. Product Description
b. Equipment/Material Needed
c. Size of Business
d. Personnel Requirements
V. ORGANIZATIONAL PLAN
a. Form of Business Organization
b. Liability of Owner
c. Organizational Structure
d. Role of the Owner
e. Proposed Salary
VI. PRODUCTION PLAN
a. Production Schedule
b. Production Process
c. Equipment Required
d. Sources of Material
e. Estimated Product Cost
VII. OPERATIONAN PLAN
a. Evaluation of Suppliers
b. Purchase Procedures
c. Storage and Inventory Control
d. Sales Procedure
VIII. MARKETING PLAN
a. Product
b. Places
c. Price
d. Promotion
e. People
f. Packaging
g. Positioning
INTRODUCTION:

Look no further than Donut Delights, where we take the art of donut-making to
new heights! We are thrilled to present our mouthwatering selection of
delectable donuts that will leave you craving for more. At Donut Delights, we
believe that every bite should be an extraordinary experience. Our skilled
artisans craft each donut with passion, using only the finest ingredients to
ensure a perfect balance of flavors and textures. From the moment you take
your first bite, you’ll be transported to a world of pure bliss. Explore our
extensive range of flavors that cater to every taste bud. Whether you prefer
classic options like glazed, chocolate, or jelly-filled, or crave unique
combinations like salted caramel, matcha, or red velvet, we have a donut to
satisfy every craving. We also offer a variety of vegan and gluten-free options,
ensuring that everyone can enjoy our delightful treats. But it doesn’t stop
there! Donut Delights goes beyond traditional donuts, offering a stunning array
of creative designs and toppings. From elegantly drizzled glazes to whimsical
sprinkles, we strive to make every donut a visual masterpiece. Each visit to our
store is an opportunity to discover a new favorite. Are you planning a special
event? Let us be a part of it! Donut Delights caters to all occasions, from
birthdays and weddings to corporate events and family gatherings. Our custom
donut creations will add a touch of sweetness and charm to any celebration,
leaving your guests with unforgettable memories. We believe that exceptional
donuts deserve exceptional service. Our friendly and knowledgeable staff are
here to guide you through our tempting selection, ensuring that your
experience at Donut Delights is nothing short of delightful. Whether you’re
treating yourself, surprising a loved one, or hosting an event, we’ll make sure
you leave with a smile. So, come and join us at Donut Delights, where every
donut tells a story and every bite is a moment of pure bliss. Get ready to
awaken your taste buds and embark on a journey of unforgettable flavors.
Donut Delights is here to redefine your donut experience – one delectable
treat at a time.
Description of the business:
At Sweet Delights Donut, we are passionate about creating
the most heavenly and unforgettable donut experience for
our customers. We believe that a donut is not just a simple
pastry; it’s a work of art that deserves to be savored and
celebrated. Our skilled team of master bakers meticulously
crafts each donut with love and attention to detail. Using only
the finest ingredients, we strive to achieve the perfect
balance of flavors, textures, and visual appeal in every bite.
From the moment you take your first delectable mouthful,
you’ll be transported to a world of pure delight. Our menu
boasts an array of tantalizing flavors to cater to diverse
palates. From traditional favorites like classic glazed and
chocolate sprinkles to more adventurous creations such as
maple bacon and matcha green tea, we offer a donut for
every taste preference. Our commitment to innovation
means that we regularly introduce limited-edition seasonal
flavors, ensuring there’s always something new and exciting
to try. But it’s not just about the donuts themselves; it’s the
entire experience that sets Sweet Delights Donut apart. Our
inviting store ambiance, complete with cozy seating and a
warm, aromatic aroma, creates the perfect atmosphere to
enjoy your indulgence. Pair your donut with a cup of freshly
brewed artisanal coffee or one of our handcrafted specialty
drinks for a truly memorable treat. At Sweet Delights Donut,
we prioritize customer satisfaction above all else. Our friendly
and knowledgeable staff is always on hand to guide you
through the
selection process, answer any questions, and make
personalized recommendations. We take pride in creating a
welcoming and inclusive environment where everyone can
find their sweet escape. Beyond our brick-and-mortar store,
we also offer catering services for special events and
celebrations. Whether it’s a corporate gathering, a birthday
party, or a wedding, our donuts are guaranteed to leave a
lasting impression on your guests. We can customize our
offerings to match your theme or dietary preferences,
ensuring a unique and memorable experience. Join us at
Sweet Delights Donut and let us take you on a journey of
pure indulgence. Indulge in our extraordinary creations,
embrace the joy of a perfect donut, and discover a new level
of sweetness. Treat yourself to the ultimate donut experience
and savor the taste of pure delight at Sweet Delights Donut.

Location od the business:

Sweet delight donut is located in Pili near at the
Jollibee Pili, Sweet Delight Donut is a charming bakery
and café that specializes in crafting mouthwatering
donuts. Situated on Baker Street, our location offers a
warm and inviting atmosphere for donut enthusiasts of
all ages. With its bright and cheerful storefront, Sweet
Delight Donut stands out as a haven for those seeking
delectable treats and a cozy spot to enjoy them.
Founding Requirement and source of fund
Funding for the company comes from two major
sources—owner’s investments and bank loans. The
major owner, Mark Madriñan have contributed
₱100,000.00. All other investors have contributed
₱50,000.00 , which brings the total investments to
₱150,000.00. The remaining ₱50,000.00 needed to
cover the start-up expenses and assets came from the
two bank loans—a one-year loan in the amount of
₱20,000.00 and a long-term (five years) loan of
₱30,000.00. Both loans were secured through the
Landbank of the Philippines.
Executive summary:

Sweet delight Doughnuts is proud to offer delicious, gourmet

doughnuts made fresh throughout the day.For everyone in Pili who
wants to indulge in a quality experience. We prepare a large variety
of unique gourmet doughnuts, made from the freshest local
ingredients, and offer them all at prices to suit your budget. We can
even create custom doughnuts to suit local tastes. We do not use
preservatives; you’ll taste the difference that our fine ingredients
make when used in our Award-winning recipes. Whatever you’re
craving, our doughnuts offer the quality to satisfy all tastes. This
Business Plan has been prepared to obtain financing for the initial
launch of this concept in Pili. The financing is required to purchase
the property; for site renovations; to obtain bakery equipment, and
to start implementing our marketing campaign. Our location will be
at Pili1 near at the Jollibee, this location is centered in a hub of Pili
that is close to a wide array of businesses and residential suburbs.
We have a first mover advantage that comes from our innovative and
unique product offering. Our target market is to cater to health-
conscious, dessert loving individuals ranging from children to Adults.
Based on the expected growth in Pili and the absence of a doughnut
café in the city, we Anticipate that Jelly Modem Doughnut Café will
become a successful dessert establishment in the city. We also take
telephone and online orders and offer delivery and catering services
for business Meetings, parties, weddings, and various other custom
events. We have a remarkable abundance of expertise including
experienced bakery artists and a qualified Management team. All of
the employees in our business are passionate about providing high
quality Products and services; they believe in our business and our
vision.
 Mission Statement

To be the first high quality gourmet doughnut café

located in Saskatoon. We aim to provide friendly
service, recyclable packaging, and tantalizing flavors of
doughnut for all occasions.

Vision Statement

Sweet delight Doughnuts is the ultimate quality

experience”. Offering delicious, gourmet doughnuts
made fresh throughout the day for everyone in
Saskatoon who wants to indulge in a quality
experience.”
Goals and Objectives

 Provide the City of Saskatoon an indulgence in a

total quality experience and use organic
 Ingredients from local suppliers to provide a
preservative free doughnut.
 Delivery a healthy, trans fat free, fresh and
delicious doughnut that will satisfy your cravings
 Stay committed to the community and the
environment by using recycled packaging and
donating what we don’t sell to the Saskatoon Food
Bank or local charities.
 Be the market leader in gourmet doughnut and
dessert hot spots in Pili
 ROI of 25% in the first year of operations
 Sales growth of 5.5% in the first 3 years of
operations
Business model:
Business and production position:
Business Position
Sweet Delight Donut, a leading donut chain, is seeking
a passionate and knowledgeable individual to fill the
role of Donut Connoisseur and Customer Experience
Specialist. As a Donut Connoisseur, you will be
responsible for ensuring the highest quality and flavor
of our delicious donuts, while also taking charge of
enhancing our customers’ overall experience.

Product position
Sweet Delight Donut is an exquisite, manual treat
designed to delight your taste buds and elevate your
snacking experience. Our donuts are meticulously
crafted using the finest ingredients and baked to
perfection, ensuring every bite is a moment of pure
indulgence.
Wealth improvement approach:
To improve the wealth of your Sweet Delight Donut
business, here are some approaches you can consider:
 Enhance product offerings: Expand your donut
menu to include a wide variety of flavors, fillings,
and toppings. Experiment with unique and
seasonal flavors to attract customers and
encourage repeat business. Consider offering
gluten-free or vegan options to cater to a broader
customer base.
 Improve product quality: Focus on using high-
quality ingredients to ensure the best taste and
texture for your donuts. Fresh ingredients and a
commitment to excellence will help differentiate
your donuts from competitors. Pay attention to
consistency in size, shape, and overall presentation
to create an appealing product.
 Enhance the customer experience: Create a
welcoming and comfortable atmosphere in your
donut shop. Train your staff to provide friendly and
attentive customer service. Consider offering a
loyalty program or discounts for frequent
customers. Implement online ordering or delivery
 options to cater to customers who prefer
convenience.

 Effective marketing and branding: Develop a strong

brand identity for your Sweet Delight Donut
business. Design an eye-catching logo and signage
that reflects the quality and uniqueness of your
donuts. Utilize social media platforms to showcase
your products, engage with customers, and run
targeted advertising campaigns. Collaborate with
local influencers or food bloggers to generate buzz
and increase brand visibility
 Explore new sales channels: In addition to your
physical store, explore opportunities to sell your
donuts through other channels. Partner with local
cafes, restaurants, or food trucks to offer your
products as a part of their menu. Consider
participating in local events, farmers’ markets, or
festivals to reach a wider audience.
Parties Supporting the business:

 Suppliers: Suppliers give Sweet Delight Donut the

raw materials, machinery, and other resources it
needs to make its goods. Maintaining the caliber
and consistency of the donuts requires a strong
network of suppliers.
 Employees: The employees of Sweet Delight Donut
play a crucial role in the daily operations of the
business. Their dedication and hard work help to
ensure the smooth functioning of the
establishment.
Environmental Analysis:
Trends in the industry
 Unique Flavor Combinations: Donut flavors have
been evolving beyond the traditional options.
Donut shops have been experimenting with
unconventional flavors such as salted caramel,
chai, hibiscus, and even savory options like Sirach-
infused or cheese-filled donuts.
 Social Media Presence and Aesthetics: In the age
of Instagram and social media, the visual appeal of
donuts has become increasingly important. Donut
shops are focusing on creating aesthetically
pleasing and photogenic donuts to attract
customers and generate
 Customization and Personalization: Many donut
shops have started offering customization and
personalization options, allowing customers to
choose their own flavors, fillings, and toppings.
This trend adds an interactive element to the
customer experience and allows for a more
tailored product.
Consumer analysis:

Families and children, Donuts are often a favorite

among families and children. They can be an occasional
indulgence or part of a special treat for kids. And
students and young adults Donut shops, especially
those located near schools and colleges, tend to attract
students and young adults who seek quick and
affordable snacks.

Competitor analysis:

In Pili there are several competitors that offer similar or

substitute products; however, their strategy or product
is very different from ours. There are two other primary
doughnut retailers in Pili, both with pricing that is
relatively similar. They both have a low-price strategy
where they offer their doughnuts for under a dollar per
doughnut. Substitute products in Pili vary from
cupcakes to other baked specialty pastries. Specialty
bakeries such as Calories and Traeger’s offer a wide
range of goods such as breads, cookies, and cakes
mainly to have in the restaurant. There are two main
cupcake stores in Pili (Cupcake Corner and Cupcake
Conspiracy), and another cupcake retailer (Crave
Cupcakes) about to open during the 2011 calendar
year. These cupcake retailers all utilize a premium
pricing strategy, making them very similar to each
other – there is no clear differentiating factor. However,
Sweet delight tackles an idea that is similar to the
novelty cupcake retailers, but is differentiated. The
pricing of a specialty Sweet delight doughnut is
between that of the low-price doughnut retailers and
the cupcake retailers. We offer both the 3 bite
doughnuts (minis) and the full-sized pastry; the minis
are priced at 109 pesos individually, and 225 pesos for
the full size. Similar to our competitors, volume
discounts are offered when packages of 12 or 16 are
purchased.

Market forecast:
The doughnuts market is estimated to grow at a CAGR
of 2.65% between 2022 and 2027. The size of the
market is forecast to increase by USD 3,212.84 million.
The growth of the market depends on several factors,
including the growing number of stores and retail
outlets, increased snacking and indulgence
consumption, and the rising prominence of in-store
bakeries in supermarkets. The growing number of
stores and retail outlets is notably driving the market
growth, although factors such as fluctuating prices of
raw materials may impede the market growth. Our
researchers analyzed the data with 2022 as the base
year, along with the key drivers, trends, and challenges.
A holistic analysis of drivers will help companies refine
their marketing strategies to gain a competitive
advantage.

Market share:
The growing number of stores and retail outlets is
notably driving the doughnut market growth. The
culture of socializing at cafes has become popular
among urban youth. The increased influx of people to
urban areas and a substantially large white-collared
demographic segment have necessitated an increase in
the number of food service outlets. Varied tastes and
preferences for different types of food and beverages,
such as fresh baked goods and hot beverages, have
further led to the emergence of doughnut shops,
coffee shops, and quick-service restaurants (QSRs). The
growing popularity of malls and shopping centers has
also encouraged many new players to invest
substantially in the distribution of doughnuts through
these centers.

Market position:
In a world where consumer preferences are constantly
evolving, the Donut industry has emerged as a
booming sector, captivating taste buds and attracting a
diverse customer base. To enter this highly competitive
market, Sweet delight Donut must establish a strong
marketing position to differentiate itself from existing
players and appeal to the target audience. This
business plan delves into the key strategies and
elements required to create an effective marketing
position for a new Donut business.

Marketing strategy:
Here’s an example of a marketing strategy for a donut
business:
1. Define your target audience: Our donut business,
“Delicious Delights,” primarily targets local
 residents, families, and young professionals in the
downtown area.
2. Branding and Unique Selling Proposition (USP):
Our brand focuses on handcrafted, gourmet
donuts made with organic ingredients and unique
flavor combinations. Our USP is offering a rotating
menu of seasonal flavors, ensuring that customers
always have something new and exciting to try.

3. Online presence and social media marketing:

- Create an attractive website featuring
mouthwatering images of our donuts, a detailed menu,
location information, and ordering options.
- Establish active profiles on social media platforms
like Instagram and Facebook, regularly posting visually
appealing content, behind-the-scenes glimpses, and
customer testimonials.
- Engage with our followers by responding to
comments, running contests, and sharing user-
generated content using our branded hashtag
#DeliciousDelights.
4. Local search optimization:
 - Optimize our website and online directories with
accurate business information, including our address,
phone number, and business hours.
- Encourage satisfied customers to leave positive
reviews on platforms like Google My Business, Yelp,
and TripAdvisor.
5. Content marketing:
- Maintain a blog on our website featuring articles on
donut trends, recipes, and fun facts.
- Create video tutorials showcasing the donut-making
process or collaborating with local chefs to create
unique recipes using our donuts.
6. Partnerships and collaborations:
- Partner with nearby coffee shops to offer joint
promotions, such as a “Donut and Coffee Combo” or a
“Donut of the Month” feature.
- Collaborate with local event organizers to sponsor
community events, providing our donuts as a treat for
attendees.
7. Loyalty programs and customer retention:
- Develop a loyalty program where customers earn
points for each purchase, leading to rewards like free
donuts or exclusive flavor previews.
 - Offer a special “Donut Club” membership for
frequent customers, providing them with exclusive
discounts, early access to limited-edition flavors, and
personalized recommendations.
8. Offline marketing:
- Distribute flyers, menus, and discount coupons in
the downtown area, targeting local offices, universities,
and community centers.
- Advertise in local newspapers, magazines, or radio
stations to reach a broader audience.
9. Influencer marketing:
- Identify local food bloggers and Instagram
influencers with a strong following and invite them for
a tasting event to try our unique donuts. Encourage
them to share their experiences and offer exclusive
discount codes for their followers.
10. Seasonal and holiday promotions:
- Create special donut flavors and designs for holidays
like Halloween, Christmas, or Valentine’s Day, and
promote them through social media and in-store
displays.
- Participate in local holiday markets and festivals,
showcasing our donuts and offering themed gift boxes
or catering options.
By implementing this comprehensive marketing
strategy, “Delicious Delights” will increase brand
awareness, attract new customers, and foster loyalty
among donut lovers in the local community.

Product description:
Berry Spears
Filled with whipped cream cheese, this was
topped with strawberry jam sauce and white
chocolate flakes. But with the color of the said sauce,
at the start I thought it was orange sauce; nevertheless,
this was rich and yummy!

Blue Berrymore
The only difference from the Berry Spears
flavor was that this had blueberry jam
sauce. I loved biting on to this baby!
Candy Cane
If you want your dose of white chocolate,
this donut is dipped in it and then sprinkled
with crushed toasted almonds as well as
strawberry jam sauce.
 Cheese Cakelicious
Think of it like a cookies-and-cream
cheesecake as it filled with whipped cream
cheese and topped with cookie crumbs. (The
donut is also dipped in white chocolate).
Choconutzy
Peanut-buttery ganache filling, dipped in milk
chocolate, and drizzled with dark chocolate. I’m
not a fan of anything in peanut butter but this
still tasted great!

Don Mochino
Made up of dark Belgium chocolate glaze and
mocha cream filling. Though this is different
from Coco Loco, I can’t help but feel that they’re the
same since the glaze and filling were light to the taste.
Equipment material needed

 Specialty Fryers.
 Donut Boxes.
 Doughnut Making Tools.
 Donut Pans.
 Baking Toppings.
 Decorating Accessories

Size of business
The Sweet delight donut is considered as small
independent business which employs 4 to 6employees.
The number of people in the business defines the size
of it by at least 6 employees accommodating 1000 to
1250 products per day is workable
Personnel requirements:
Operating Personnel
Operation personnel or the assistant is the one who
takes place and holds accountable for maintaining the
operations of the business in the absence of the
operations manager. They assist the operation manager
by giving legitimate critique to enhance the operations
of the business. They are involved in the business’s
daily operations, including staffing, being efficient in
scheduling, and customer relations. Also, part of their
job is to audit and place orders for the equipment and
supplies needed in the business, and they develop and
maintain guidelines for staff.
To be able to meet the qualifications and to be effective
operating personnel or assistant operations manager
that can help the growth of the business, they must
skills and qualities such as:
  Communication Skills Organized and Detailed-
oriented
 Goal-oriented Mentality
 Operations Management
 Customer Relationship Management
 Product Knowledge
 Sales Strategies
Marketing Personnel
Marketing personnel or the assistant supervises the
business’s marketing operations to reach the target
sales and enhance brand awareness. They collaborate
with other marketing staff to build plans and strategies,
collect information on trends to distinguish new
opportunities, manage marketing projects and
campaigns, and create sales forecasts. Moreover, part
of their job is to provide reports regarding the progress
and presentations, manages the schedule, and manage
calls and queries.
Marketing personnel or the assistant must possess
skills to help the marketing manager and help the
business achieve its goals.
• Confidence
• Organizational Skills
• Commercial Awareness
• Adaptability and Creativity
 • Communication Skills Numerical Skills
• IT Skills

Form of business
Sweet delight donut Tea, as a sole proprietorship,
exemplifies the spirit of entrepreneurship, creativity,
and unwavering dedication. The owner’s commitment
to quality, financial prudence, and customer
satisfaction has propelled the business to success in the
competitive tea industry. Through its unique structure,
Sweet delight donut continues to flourish, captivating
tea enthusiasts and offering delightful tea experiences
that leave a lasting impression. As a testament to the
sole proprietorship model’s potential, Sweet delight
donut stands as a shining example of an enterprising
venture that thrives under the guidance of a passionate
owner.
Liability of owner
The owner of Sweet delight donut Tea has certain legal
liabilities and responsibilities. Here are some key areas
of liability that should be aware of:
1. Personal Liability: Depending on the legal structure
of the business, such as a sole proprietorship or a
partnership, the owner may have personal liability
for the debts and obligations of the business. This
means that the owner personal assets could be at
risk if the business is unable to meet its financial
obligations.
2. Contracts and Agreements: As the owner, he
responsible for entering into contracts and
agreements on behalf of the business. It is
important to carefully review and understand the
terms and conditions before signing any contracts,
 as he can be held personally liable for any
breaches or violations.
3. Employment Law: the owner has a responsibility to
comply with employment laws and regulations.
This includes fair treatment of employees,
providing a safe and non-discriminatory work
environment, paying appropriate wages, and
adhering to labor standards.
Organization structure:

Mark Madriñan
General Manger
 Jheril Velasco
Marketing Manager

Roles of the owner

The role of the owner in Sweet delight donut business
is multi-faceted and critical to its success. Through
vision setting, fostering a positive work culture, making
strategic decisions, building relationships, and driving
growth and profitability, the owner shapes the
company’s trajectory and defines its identity. The
owner’s leadership and entrepreneurial skills play a
pivotal role in guiding the business towards its goals,
ensuring customer satisfaction, and creating a
sustainable and thriving enterprise
Proposed salary
The managing manager will receive a one-month salary
and with allowance for at least 2.000 php per month

Position Monthly salary Monthly allowance Total

Monthly
General Manager 25,000.00 2,000.00 27,000.00

Operation manager 20,000.00 2,000.00 22,000.00

Marketing manager 20,000.00 2,000.00 22,000.00

Financial Accountant 23,000.00 2,000.00 25,000.00

Total 88,000.00 8,000.00 96,000.00

Production Plan:
Production schedule
There are 4 employees in the Organization that have
150 capacity of doing a product per day. There would
be an average of 4500 product per month for each
employee. Total of 18000 Donut per mouth

Employee Daily Capacity Monthly

capacity
Employee 150 Donut 450 Donut
Employee 150 Donut 450 Donut
Employee 150 Donut 450 Donut
Employee 150 Donut 450 Donut
Total 600 Donut 18000 Donut

Production process

The supplies and raw materials will be purchased

online by the General manager After purchasing the
items will be shipped via a counter and the production
manager will be doing a quality check if the stems are
working or defective. The defective items will be
collected for supplier’s warranty agreement the
working items will then be sent to the manufacturing
plant storage area and will be prepared for printing of
the designs. It will then be checked for quality control
after the manufacturing process, and if there’s a need
for repair and alteration, the items will be sent back to
the manufacturing plant. The marketing manager will
then be in charge of receiving orders and actual selling
The general manager will then perform an inventory
check and if there is a need for restocking the general
manager will inform the production manager and the
whole process will be repeated

Equipment required
• Specialty Fryers.
• Donut Boxes.
• Doughnut Making Tools.
• Donut Pans.
• Baking Toppings.
• Decorating Accessories

Source of material
 Elegant Donut Shop
  Relaxing Donut Shop
 Deligen Donut Shop
 Old fashion Donut Shop
 Trendy Donuts Shop

Estimated Products Cost:

Total product costs: ₱10,000.00 (direct material) +
₱2,500 (direct labor) + ₱3,000.00 (indirect material) +
₱1,000.00 (indirect labor) + ₱1,000.00(other costs) =
₱17,500.00. As this is the cost to produce 600 milkteas
per day, the company has a per unit cost of
₱17,500,000.00.
Operation plan:
Evaluation of supplier
Sweet Delight Donut would create an actionable
supplier evaluation to finalize broad and detailed
parameters. Without this, the steps that follow are
meaningless or in a worse scenario, could reflect wrong
insights counter-productive to my business. Here are
some must-include parameters in my Supplier KPI
checklist:
A. Price
Because negotiations make or mar deals with suppliers,
it is a point to observe. With economies of scale, your
organization can certainly create a win-win situation
with vendors who willing to lower their prices. Because
of this, you can capitalize on large or recurring deals
with them. Keep a close look on how much a company
sticks to its estimates – if additional charges,
unanticipated taxes or surprise costs are a regular, you
should be raising a red flag against the supplier in
question.
B. Cost
Another aspect is cost (monetary and non-monetary)
borne by your organization when dealing with
suppliers. While the major component is the price of
the procured goods or services, others include
peripheral costs associated with delivery, movement,
packaging, and disposal.
C. Quantity
A comparison between quantities ordered versus
received is also a consideration. Sometimes, suppliers
send an ASN (Advanced Shipment Notice) confirming
and explaining anomalies in the delivery.
D. Quality
Inspection checks help detect any visible product
defects, rejections, and returns, etc.

Purchase Procedure
Storage and inventory control
Since the product produced by the business is a
perishable food item the finished goods inventory is
every 3 days. The inventory cost will be low because
the product does not remain in inventory long. Any
inventory that is left over will need to be disposed of
the raw materials inventory will be 30 days so that
ingredients do not go lapsed.

Sales Procedure
Marketing Plan:
Product
Sweet delight Donuts focused only on selling donuts of
many varieties and its signature double brewed coffee.
With time, they diversified their product portfolio in
their marketing mix and started selling other baked
confectionaries like, bagels, cookies, muffins etc. Out of
the total sales only 8-9% of the sales revenue comes
from Donuts. 64-65% comes from drinks and the rest
comes from sale of other baked food items. Some of
the al time favorites of customers of Dunkin Donuts
are, egg and cheese, hash browns, maple sugar bacon
sandwich. The drinks served at Sweet Delight Donuts
include coffee, tea, iced tea, hot chocolate, coffee with
cream, latte, fruit juices etc. They have more than 1000
food on their menu now. The healthy food menu is a
hit among customers.

Place
Sweet Delight Donut have successfully established
themselves more than 40 countries. Shops are set up in
important places with high footfall to attract young
urban crowd. Its market expansion has happened in
Asian countries like India and China. Freshly produced
eatables are sent to food chains directly within 24
hours
Price
Sweet Delight Donuts products are moderately priced
and kept close to competition, as the company wants
to make things affordable and attract more crowd.
Sweet Delight Donuts is targeting the urban crowd of
age 35 years and below. The pricing strategy in the
marketing mix of the brand is also dependent on the
country in which they are present. Global pricing is
used by Sweet delight Donut to ensure high quality
product offerings at affordable prices to customers.

Promotion
The promotional and advertising strategy in the Sweet
Delight Donuts marketing strategy is as follows: Sweet Delight
Donut Donuts promotes its brand by using a brightly colored
coffee cup logo. It makes the brand memorable and leaves a
good impression in the minds of the people. Print media,
online ads in websites, television ads are used to promote the
brand. Long gone are the times when Sweet Delight Donuts
were all about donuts. Today it has locked its horns with
coffee brands like Starbucks, Barista etc. Now it has to stay
relevant among calorie conscious, healthy yet tasty food
seeking consumers. Its new tagline ‘Sweet Delight. Coffee and
more’ was seen in a few storefronts of Pasadena, Calif. This
trend was also seen in Dunkin shops in Delhi. People from
India are not into the donut eating culture yet. The company
wants to shed its Donut heavy image and be a coffee
products leader. Catchy tagline like ‘Dunkin. Coffee and more’,
‘America runs on Dunkin’, ‘you ‘kin do it’, ‘get your mojo back’
have played well for the company in promoting the brand.
The biggest way Sweet Delight Donuts stays relevant in any
new market even after 67 years of operating in various
countries, is by localizing the brand and making it suit the
local market. Loyalty programs like, DD perks program,
discount coupons, buy one get one free” promotions.

People
Sweet Delight Donut knows the importance of serving
its customers. Hence the company has a lot of focus on
its people i.e. its customers as well as staff. The staff at
the outlets are very well trained and are well equipped
to serve to the customer needs. The company gives its
employees intense training so that they are well verse
in ensuring a great customer experience, which is a
must for a service brand.

Packaging
As you can see, the original packaging is much different
than what’s used today. Much darker and more
powerful, the colours represent the richness of their
doughnuts, creating packaging that really complements
its delicious contents. The packaging also prominently
features a doughy character, sweet delight, who
humanizes the brand and gives it a friendly personality.
While their logo certainly adds a bit of complexity, the
simple packaging that Sweet Delight is known for today
was firmly established in its earliest versions. It played
a significant role in their early expansion, establishing
them as a business that delivers exactly what the
working man needs in the morning

Positioning
To communicate its commitment to being available to
customers 24/7, the brand is positioning itself as a
neighborhood shop which is “Always Open, Always
Good.” In addition to an updated logo, which features a
soft font and airy graphics to convey the warm and
inviting nature of the brand, Sweet deligh website and
other digital marketing channels showcase vibrant
product displays and enticing imagery.
By anchoring the brand in its rightful position as a
premium online bakery, we are speaking to our
customers in a new way, immersing them in the entire
experience and inviting them to come into our shop to
discover the incredible array of delicious desserts,
savory side dishes, and sweet treats perfect for
breakfast, brunch, and beyond,” says Mark Madriñan,
Chief Marketing Officer, Jheril Velasco. “The brand’s
legacy as a provider of extraordinary baked goods has
earned it a loyal following and, with this updated
positioning, we are excited to introduce all that Sweet
Delight Donut has to offer to a whole new generation
of shoppers.”
 Financial Plan:
Overview
We have prepared a 5-year financial plan in APPENDIX
8. The financial plan integrates our operating, human
resource and marketing plan in generating our
projected balance sheet, income statement and cash
flows. We have also prepared an investment analysis
that looks at
the expected returns and operating ratios that are
relevant in this investment. The financial plan has been
organized below:
Appendix#
8.1 Statement of Financial position
8.2 Statement of income and loss
8.3 Clash flow Statement
8.5 Investment Analysis

The projected financial statements assume that an

investment decision will be reached by September 30 th
2011. Once we have finalized the agreement we can
work out the details of contractors and renovations
during the month of October. The renovations and rent
payments will commence at the beginning of
November, with equipment orders coming in during
the month of December when construction is
substantially complete. Our grand opening will be
sometime during the month of January 2012 after
recruitment and training is complete. It is estimated
that there will be no seasonality in sales, making
annual average projections suitable.

Statement of Financial Position

Please refer to Appendix X for projected statement of
financial position for the December 31st years Ended
2011-2015,

Accounts Receivable
All amounts are paid and collected in cash at the time
of purchase. Therefore, no balance in accounts
receivable is anticipated

Inventory
All suppliers are delivered fresh on a daily basis. There
are a few non-perishable items (nutmeg, and cinnamon
powder) that will remain in storage, however, it is not
anticipated that a material amount of inventory will be
on hand at the end of each period.
Non-Current Assets
Non-current assets have been summarized in the
capital budget discussion in the operating section of
the report. All of the items have been brought on at the
purchase amount, and are being amortized by applying
the appropriate CCA rate for the related asset class.
Note that CCA will be used to determine the
amortization of these assets in order to simplify the
process from an administrative perspective.

Accounts Payable
As mentioned we are in the process of negotiating
payment terms and prices with our suppliers. It is
Expected that there will be small payables balance on
the books related to items received during the
Last month of the fiscal year (December) that has not
been paid for due to the 30-day payment term. The
total accounts payable amount represented also
includes amounts payable for the December Utilities.
Note that there is no amount accrued for payroll, as
amounts are paid bi-weekly. We are assuming that
employees would have received their pay up to the last
day of the fiscal year and any amounts not captures are
immaterial for the purposes of our projection.

GROUP MEMBERS:

JHERIL JOHN VELASCO

MARK BRYAN MADRIÑAN
JOMARI AMPONGAN
KAYE BALLECER