BUSINESS PLAN FOR

EXECUTIVE SUMMARY

BUSINESS NAME : Pizza Rollin' Bites

BUSINESS ADDRESS : BRGY. 4 Mulanay, Quezon

NATURE OF BUSINESS : Food Processing

FORM OF OWNERSHIP : Partnership

MARKETING PLAN

TARGET MARKET

Demand

PARTICULAR MARKET SHARE % MARKET SHARE MARKET

Total Demand 12,600 100% SHARE Catered
Demand
Catered Demand 2,520 20% Potential
Market
Potential Market 7,560 60% Target
Demand
Target Demand 2,520 20%

MARKETING STRATEGIES (4 Ps - Product/s, Place, Pricing, Promotion )

Sales Projection (Quantity and Pricing)

6098.4 4708

QUANTITY TO BE
PARTICULAR UNIT PRICE WEEKLY SALES MONTHLY SALES
SOLD
YEAR 1 25.00 60,480 31,500.00 126,000.00
YEAR 2 25.00 60,480 31,500.00 126,000.00
YEAR 3 25.00 66,528 34,650.00 138,600.00
YEAR 4 25.00 66,528 34,650.00 138,600.00
YEAR 5 25.00 73,181 38,115.00 152,460.00
 Name of Barangay 2000 2010 2015
Brgy. 1(Poblacion) 0 0 0
Bgry.2(Poblacion) 0 0 0
Brgy. 3(Poblacion) 0 0 0
Brgy. 4(Poblacion) 0 0 0
Brgy. Sta Rosa 0 0 0
Total 0 0 0

IV. TECHNICAL ASPECT

Fixed Investments and Depreciation Schedule

Acquisition
Particular Quantity Total Cost (Php) Life Span
Cost
Building Renovati 10,000 5
Vehicle (tricycle) 2,000.00 1
Total F. Assets 12,000.00
Machine/
Equipment/
Tools

Freezer 1
15,000.00 15,000.00 5
Gas Tank 1,500.00 1 1,500.00 5
Stove 3,500.00 1 3,500.00 5
Hand mixer 400.00 2 400.00 2
Mixing Bowl 300.00 2 300.00 2
Strainer 60.00 2 60.00 3
Small Basin 85.00 2 85.00 3
Weighing Scale 250.00 1 250.00 3
Knife 150.00 2 150.00 3
Plastic Cup 150.00 100pcs 150.00 3
Spoon 120.00 100pcs 120.00 2
Blender 2500 1 2500 3
Caserole 250 2 250 5
Total Machines/ Equipment/ Tools 24,265.00
Total F. Assets & Office Equipt. & Dep. 36,265.00

Production Schedule

PARTICULAR YEAR 1 YEAR 2

Plan sales volume in units 60,480 60,480
Add: Desired FG inventory in units 1,260 1,361
Less: Beginning FG inventory in units 1,260
Units to be produced 61,740 60,581
 Direct Raw Materials

Quantity
Particular Unit Cost (Php) Weekly Cost Monthly Cost
Needed
Labong
kl
1,815.88 5.00 189.15 756.62
Nestle
Cream 544.76 69.00 783.10 3,132.40
ml
Conden
sed milk 272.38 57.00 323.45 1,293.82
ml
Eden Cheese g 1,725.09 29.00 1,042.24 4,168.96
Total Direct Materials 2,337.95 9,351.79

Indirect Materials 467.59 37.11

Quantity
V. Particular Needed
Unit Cost (Php) Weekly Cost Monthly Cost
Plastic Cup 2,470 7.50 385.88 1,543.50
Product label 6,174 15.00 1,929.38 7,717.50
- -
Total 2,315.25 9,261.00

0.074

Manpower (Position & Function)

Salaries

Particular No. of Worker Rate Weekly Monthly

Direct Labor
Floor Manager 1 233.33 1,750.00 7,000.00
Cook 1 233.33 1,750.00 7,000.00
Total Direct Labor 3,500.00 14,000.00
Indirect Labor
Manager 1 333.33 2,500.00 10,000.00
Delivery Boy 1 166.67 1,250.00 5,000.00

Sales Representat 1 233.33 1,750.00 7,000.00

Total Indirect Labor 5,500.00 22,000.00
Total Direct and Indirect Labor 36,000.00

Fringe Benefits

SSS
Philhealth
PARTICULAR (Employer) Pag-ibig
Contribution
Contribution
 Direct
2 1160.00 171.00 200.00
Labor
Indirect
3 720.00 216.00 100.00
Labor
Total 5 1880.00 774.00 600.00

LICENSES, PERMITS, & REGISTRATION EXPENSES

PARTICULAR AMOUNT
Gross Sales Tax 647.00
Mayor's Permit 1,000.00
Building Inspection Fee 120.00
Zoning Clearance 100.00
Engineering Clearance 30.00
Business Plate/Sticker 200.00
Barangay Clearance 450
Occupancy Permit 1200
Assessor's Clearance 30.00
Fire Inspection Certificate 510.00
Health/Sanitary Clearance 100.00
Garbage Fee 400.00
Community Tax Certificate 65.00
RPT- Tax Clearance 30.00

Total Licenses, Permits, & Registration Exp. 4,882.00

COST OF PRODUCTION

PARTICULAR Unit Cost YEAR 1 YEAR 2

Direct Raw Materials 1.82 112,221.53 110,114.51
Direct Labor 2.72 168,000.00 164,845.71
Production Overhead
Indirect Material 1.80 111,132.00 109,045.44
Rent expenses - - -
Depreciation 0.12 7,525.00 7,525.00
Utilities expenses 0.11 6,540.00 6,540.00
Transportation expenses 0.07 4,320.00 4,320.00
Total Overhead 2.10 129,517.00 127,430.44
Total Cost of Production 6.64 409,738.53 402,390.67
Unit Cost / Year 6.64 6.64

Unit cost = Direct Raw Material + Direct Labor + Production overhead

1.82 2.72 2.10 6.64

Selling Price = Unit Cost + Admin & Selling Expenses + Profit

 6.64 4.21 14.15
0.266 0.168 0.57
Finished Goods Ending Inventory
PARTICULAR YEAR 1 YEAR 2
Product cost per unit 6.64 6.64
Add: Desired FG inventory in units 1,260 1,361
Value of Finished Goods Ending Inv. 8,366.63 9,038.73

Cost of Goods Sold

PARTICULAR YEAR 1 YEAR 2
Total Cost of Production 409,738.53 402,390.67
Add: Beginning FG inventory in units 8,366.63
Total CGAS 409,738.53 410,757.30
Less: Ending FG inventory in units 8,366.63 9,038.73
Cost of Goods Sold 401,371.90 401,718.57

SELLING & ADMINISTRATIVE EXPENSES

PARTICULAR YEAR 1 YEAR 2

VI. Salaries & wages 216,000.00 216,000.00
Fringe Benefits 42,840.00 42,840.00
Total Administrative expenses 258,840.00 258,840.00
Add: Selling Expense 1,200.00 1,200.00
Total Selling & Adm. Expenses 260,040.00 260,040.00

4.21
33,078.00

TOTAL PROJECTED COSTS

PARTICULAR AMOUNT

Working Capital
Cost of Production 17,072.44
Direct Materials 4,675.90
Direct Labor 7,000.00
Production Overhead 5,396.54
Selling & Administrative expenses 10,835.00
Total Working Capital 27,907.44
Fixed Assets
Fixed Investments 36,265.00
Pre-operating Expenses 4,882.00
Total Project Costs 69,054.44

PROJECTED INCOME STATEMENT

Year 1 Year 2
 Yearly Sales 1,512,000.00 1,512,000.00
Less: Cost of Goods Sold 401,371.90 401,718.57
Gross Profit from Sales 1,110,628.10 1,110,281.43
Less: Selling & Administrative Expenses 260,040.00 260,040.00
Net Income before tax 850,588.10 850,241.43
Less: Percentage income tax (5%) 42,529.40 42,512.07
Net Profit 808,058.69 807,729.36

CASH FLOW STATEMENT

PRE-OPERATION YEAR 1 YEAR 2

Cash inflow
Cash Sale 1,512,000.00 1,512,000.00
Depreciation 7,525.00 7,525.00
Equity 69,054.44
Total Cash Inflow 69,054.44 1,519,525.00 1,519,525.00
Cash Outflow
Production Cost 409,738.53 402,390.67
Cash Operating Expense 217,200.00 217,200.00
Fixed Assets 36,265.00
Payment for Taxes 42,529.40
Remittance of SSS Premium 33,078.00 42,840.00
Total Cash Outflow 36,265.00 660,016.53 704,960.07
Total Cash Flow 32,789.44 859,508.47 814,564.93
Less : Cash in bank - 814,564.93
Total Balance 32,789.44 859,508.47 -
Add : Beginning Balance - 32,789.44 892,297.91
Cash Balance, end 32,789.44 892,297.91 892,297.91

814,564.93
PROJECTED BALANCE SHEET

PRE-OPERATION YEAR 1 YEAR 2

Current
Assets
Cash
32,789.44 892,297.91 892,297.91
in hand
Cash
- 814,564.93
in bank
Invento - 8,366.63 9,038.73
Total
ry, end
Current 32,789.44 900,664.54 1,715,901.56
Assets
Fixed
Assets
Fixed
Less:
Assets 36,265.00 36,265.00 36,265.00
Accu.
Total - 7,525.00 15,050.00
Depreci
Fixed
Total
ation 36,265.00 28,740.00 21,215.00
Liabiliti
Assets
Assets 69,054.44 929,404.54 1,737,116.56
es and
Liabiliti
Capital
es
Income
tax
payabl
Fringe
e
Benefit 42,529.40 42,512.07
Total
s
Liabiliti 9,762.00 9,762.00
es 52,291.40 52,274.07
Capital
Capital,
beginni
Add : 69,054.44 69,054.44 877,113.13
ng
Net - 808,058.69 807,729.36
Total
Total
Income 69,054.44 877,113.13 1,684,842.49
Capital
Liabiliti
69,054.44 929,404.54 1,737,116.56
es &
Capital
(0.00) -
Financial Analysis
Particul
Equity YEAR 1 YEAR 2
ars
Gross
Net
to 0.07 0.54
Profit
Operat
Net
Assets 0.73 0.73
to
ing
Operat
Sales 0.56 0.56
Incom
ing
RETU
e to 12.32 12.31
Incom
RNtoON
sales
e
INVES
Equity
TMEN YEAR 1 YEAR 2 YEAR 3
T ROI = NOI 808,058.69 807,729.36 894,276.90
ASSET 69,054.44 69,054.44 69,054.44

ROI 1170% 1170% 1295%

BREAK-EVEN ANALYSIS

Given : YEAR 1 YEAR 2 YEAR 3

Selling Price : 25.00 25.00 25.00
Fixed Cost : 260,040.00 260,040.00 281,760.00
Variable Cost : 6.64 6.64 6.61
Production Value : 14,164 14,165 15,325
Break-even analysis 354,088.46 354,127.68 383,130.80

Production Value Break-even analysis

PV = ( PV x SP ) - FC Profit = ( PV x SP ) - ( FC +
VC

Yearly Sales 354,088 354,128 383,131

 MARKET
SHARE Catered
Demand
Potential
Market
Target
Demand

201600

cing, Promotion )

68,473
PRODUCTION
WORKING
YEARLY SALES YEAR
60,480 CAPITAL 5,040.00
1,512,000.00 MONTH 5040 LABOR 44,100.00
1,512,000.00 WEEK 1260
1,663,200.00 DAY 252
1,663,200.00 LOCATION 42
1,829,520.00
5498
3840
 Estimated
Population for
2022 Total Demand Catered Demand Gap Target Market
1974 1974 395 1184 395
3787 3787 757 2272 757
1374 1374 275 824 275
920 920 184 552 184
4545 1513 303 908 303
12600 12600 2520 12599 2520

Year 1
Depreciation
20,000
2,000.00
2,000.00

3,000.00
300.00
700.00
200.00
150.00
20.00
28.33
83.33
50.00
50.00
60.00
833.33333333
50
5,525.00
7,525.00

YEAR 3 YEAR 4 YEAR 5

66,528 66,528 73,181
1,470 1,587 1,714
1,361 1,470 1,587
66,637 66,646 73,308
Yearly Cost

9,079.41

37,588.76

15,525.79
50,027.56
112,221.53

0.0742205882

Yearly Cost
18,522.00
92,610.00
-
111,132.00

Yearly

84,000.00
84,000.00
168,000.00

120,000.00
60,000.00

36,000.00
216,000.00
384,000.00

Annual rate

PM / MM CT / DB
 22,824.00
742.00 800 360
20,016.00
948.00 495 225
42,840.00
Quarterly 9,762.00 Remittance 33,078.00
42,840.00

YEAR 4 YEAR 5
YEAR 3 121,138.13 133,247.67
121,122.30 181,348.50 199,476.95
181,324.80
119,962.03 131,954.00
119,946.36 - -
- 7,525.00 7,525.00
7,525.00 6,540.00 6,540.00
6,540.00 4,320.00 4,320.00
4,320.00 138,347.03 150,339.00
138,331.36 440,833.66 483,063.62
440,778.46 6.61 6.59
6.61

0.22

25.00
 YEAR 4 YEAR 5
YEAR 3 6.61 6.59
6.61 1,587 1,714
1,470 10,498.94 11,295.874
9,721.29

YEAR 4 YEAR 5
YEAR 3 440,833.66 483,063.62
440,778.46 9,721.29 10,498.94
9,038.73 450,554.95 493,562.56
449,817.18 10,498.94 11,295.87
9,721.29 440,056.01 482,266.68
440,095.89

YEAR 4 YEAR 5
YEAR 3 237,600.00 248,400.00
237,600.00 42,840.00 42,840.00
42,840.00 280,440.00 291,240.00
280,440.00 1,320.00 1,380.00
1,320.00 281,760.00 292,620.00
281,760.00

Year 4 Year 5
Year 3 1,663,200.00 1,829,520.00
1,663,200.00 440,056.01 482,266.68 0.53
440,095.89 1,223,143.99 1,347,253.32
1,223,104.11 281,760.00 292,620.00
281,760.00 941,383.99 1,054,633.32
941,344.11 47,069.20 52,731.67
47,067.21 894,314.79 1,001,901.65
894,276.90

YEAR 4 YEAR 5
YEAR 3
1,663,200.00 1,829,520.00
1,663,200.00 7,525.00 7,525.00
7,525.00
1,670,725.00 1,837,045.00
1,670,725.00
440,833.66 483,063.62
440,778.46 238,920.00 249,780.00
238,920.00
47,067.21 47,069.20
42,512.07 42,840.00 42,840.00
42,840.00 769,660.87 822,752.82
765,050.53 901,064.13 1,014,292.18
905,674.47 901,064.13 1,014,292.18
905,674.47 - -
- 892,297.91 892,297.91
892,297.91 892,297.91 892,297.91
892,297.91
901,064.13 1,014,292.18
905,674.47

YEAR 4 YEAR 5
YEAR 3

892,297.91 892,297.91
892,297.91 2,621,303.54 3,635,595.72
1,720,239.40 10,498.94 11,295.87
9,721.29 3,524,100.38 4,539,189.50
2,622,258.60
36,265.00 36,265.00
36,265.00 30,100.00 37,625.00
22,575.00 6,165.00 (1,360.00)
13,690.00 3,530,265.38 4,537,829.50
2,635,948.60

47,069.20 52,731.67
 47,067.21 9,762.00 9,762.00
9,762.00 56,831.20 62,493.67
56,829.21
2,579,119.39 3,473,434.18
1,684,842.49 894,314.79 1,001,901.65
894,276.90 3,473,434.18 4,475,335.83
2,579,119.39 3,530,265.38 4,537,829.50
2,635,948.60
0.00 0.00
-

YEAR 4 YEAR 5
YEAR 3 0.75 0.78
0.66 0.74 0.74
0.74 0.57 0.58
0.57 13.63 15.27
13.63

YEAR 5
YEAR 4 1,001,901.65
894,314.79 69,054.44
69,054.44
1451%
1295%

YEAR 5
YEAR 4 25.00
25.00 292,620.00
281,760.00 6.59
6.61 15,894
15,325 397,355.36
383,130.05

Break-even analysis
Profit = ( PV x SP ) - ( FC + ( PV x SP )

397,355
383,130
 0 0

0 0
0 0
0 0

4224