Business Plan

Table of Contents
I.
Business Description.............................................................................3
A.
Company name. Address, Form Ownership..................................3
B.
Statements of Mission, Vision and Goals......................................3
C.
Nature of Operations and Product/s Being Offered.......................3
II.
Executive Summary...........................................................................4
III.
Market Research and Analysis...........................................................4
A.
Research Methodology and Instrument/s.......................................4
B.
Tabulations and Interpretations of Result......................................6
IV.
Marketing Aspect.............................................................................11
A.
Assumptions.................................................................................11
B.
Product Description......................................................................12
C.
Market Description......................................................................12
D.
Competition Analysis...................................................................12
E.
Marketing Strategies....................................................................12
1.
Product Strategies.....................................................................12
2.
Pricing Strategy........................................................................15
3.
Placement.................................................................................19
4.
Promotions................................................................................19
F.
Sales Projection............................................................................21
G.
Future Plans..........................................27
V. Technical Aspect................................................................................................28
A. Assumptions..................................................................................................28
B. Process/Operations Design............................................................................28
C.
Time & Motion Study and Capacity Assessment.........................34
D. Production Schedule......................................................................................36
F.Break-even Quantity.......................................................................................39
Future Plans....................................................................................................40
VI.
Organizational-Management Aspect................................................42
A.
Assumptions.................................................................................42
B.
Brief Profile of Owners................................................................42
C.
Organization and Job Analysis.....................................................44
D.
General Policies...........................................................................46
E.
Implementation Plan....................................................................48
F.
Future Plans......................................................48
VII.
Financial Aspect...............................................................................49
A.
Assumption...49
B.
Project cost and allocation...........................................................50
C.
Financing Plan/Sourcing of Funds...............................................53
D.
Projected Capital Requirement (Total Investment Cost).............54
E.
Financial Analysis........................................................................61
VIII.
Socio-Economic...............................................................................64
APPENDICES Sample Questionnaire...............................................................65

University of the East............................................................................................68
College of Business Administration......................................................................68
Manila....................................................................................................................68
CERTIFICATE OF PROOFREADING................................................................68
PROFILE OF THE PROPONENTS......................................................................69
Business Description
A. Company name. Address, Form Ownership
The Company will be called Sweet Ganascia Enterprise. It
will be located at EV room 3 rd floor of the Santiago F. Dela Cruz
building of the University of the East, Manila campus, 2219 C.M
Recto Ave. Manila, Philippines. It is operated by Andasan, Chan,
Francisco, Isidro, Lumabao and Sales.
B. Statements of Mission, Vision and Goals
Vision
Sweet Ganascia Enterprise will be known for its unique chocolate
mixture. It aims to be known as one of the top manufacturers of
fine quality Ganache Truffles.
Mission
The companys mission and principle is attaining its vision
Guarantee consistent and standard quality for every product
produced.
Establish a good relationship with customers and
competitors.
Generate customer loyalty.
C. Nature of Operations and Product/s Being Offered

Sweet Ganascia Enterprise is a manufacturing type of
company and is engaged in the production of Ganache Truffle was
intended for students, teaching and non-teaching staff of the
University. Sweet Ganascia Enterprise will be offering a sweet rich
chocolate mixture of truffle that is also an affordable dessert.
I.
Executive Summary
Sweet Ganascia Enterprise is a company that operates a manufacturing
type of business, producing chocolate truffle products coated with
different flavors.
II.
Market Research and Analysis

A. Research Methodology and Instrument/s
This chapter represents the Research design, description of the
respondents and research instrumentation.

Research Design
The proponents will use evaluation method in this study in order to know
how well the students of the University of the East-Manila are in favor in the said
product and also to assess their reaction and opinions. The proponents will use
survey questionnaire as instrument to generate the needed information. In doing
this method, the proponents will have a sample of the product for the respondents
to see the presentation, size, texture and taste before the production.
This study will determine how the respondents would like to buy the
certain product; the way the respondents answer the questionnaire and how will
they state their opinions is how the product will be presented.
Description of the Respondents
The respondents of this study will be the Students who are enrolled in the
University of the East-Manila Students of any age. One hundred (100)
respondents will make up the sample size.
Data Gathering Procedure
The proponents will use survey in gathering data. A standard survey
questionnaire will be designed and distributed to the respondents. The proponents
will have a sample product of the Ganache Truffles to show and give the
respondents for them to know the physical appearance of the said product, they
will be ask about their opinions regarding this through survey questionnaires.
After conducting the survey, the proponents will analyze the responses.
Population
The population will be comprised of students enrolled in University of the
East-Manila, students of any ages.
Instrumentation
The proponents will make use of survey questionnaire that will be
answered by the respondents to gather necessary information. Before the
respondents answer the questionnaire, the proponents will have a sample of the
Ganache truffles for the respondents to see and taste the product. This is to ensure
that the respondents will provide accurate information.
B. Tabulations and Interpretations of Result

TABLE 1
Distribution of respondents
According to Major Courses
COURSE
BSA
BMG
MKM
FM
ECO
Other Courses
Total
FREQUENCY
12
9
43
17
1
18
100
PERCENTAGE
12%
9%
43%
17%
1%
18%
100%
Table 1 shows that most percentage (43%) of respondents are coming

from marketing students that answered the survey questionnaire. Next in the line
was coming from other courses which having of 18%. To be follow by the
financial majors (17%), BSA (12%), BMG (9%), and lastly the Economic majors
with percentage of 1%.
TABLE 2
Distribution of Respondents
According to their Age
AGE
16-20 Years Old
21-25 Years Old
26-30 Years Old
Total
FREQUENCY
83
17
0
100
PERCENTAGE
83%
17%
100%
Table 2 shows that most of the students who took up the survey are from ages1620 years old which were 83%.Ages 21-25 years old are only 17%. There were no
percentage at all from ages 26-30 years old.
TABLE 3
According to their Gender
GENDER
Female
Male
Total
FREQUENCY
52
48%
100
PERCENTAGE
52%
48%
100%
Table 3 shows the result where most of the female respondents who responded to
the survey were 52%, while the male respondents were only 48%.
TABLE 4
Distributions of Respondents who eat
Ganache Truffles
FREQUENCY
94
6
100
Yes
No
Total
PERCENTAGE
94%
6%
100%
Table 4 shows that most of the respondents are eating Ganache truffles
whichresulted 94%. And 6% of the respondents answered no.
TABLE 5
Distribution of Respondents who prefer to
eat a kind of Ganache Truffle
Smores Truffles
Graham Balls
Total
FREQUENCY
69
31
100
PERCENTAGE
69%
31%
100%
Table 5 shows that 69% of the respondents prefer to eat smores truffles while
only 31% eat graham balls.
TABLE 6
According to how often they eat Truffles
DAYS
Everyday
3-5 times a week
Often
Never
Total
FREQUENCY
16
48
34
2
100
PERCENTAGE
16%
48%
34%
2%
100%
Table 6 shows that most of the respondents eat truffles for three to five times a
week which is 48%. 34% often eat truffles, 16% of the respondents who took up
the survey eat truffles every day while 2% says they never eat truffles.
TABLE 7
According to what Flavor they want
FLAVORS
Smores Truffles
Choco Peppermint
Truffles
Choco Peanut Truffles
Choco Latte Truffles
Others
Total
FREQUENCY
56
22
PERCENTAGE
56%
22%
5
16
1
100
5%
16%
1%
100%
Table 7 shows that 56% like the flavor of Smores Truffles then 22% for Choco
peppermint, 16% of respondents like the flavor of Choco Latter and the rest got
5% for Choco Peanut and 1% others.
TABLE 8
According to where they buy Truffles
PLACE
Convenience Store
Supermarket
Mall
School Cafeteria
Others
Total
FREQUENCY
14
26
24
28
8
100
PERCENTAGE
14%
26%
24%
28%
8%
100%
Table 8 shows that 28% of the respondents are buying in the School Cafeteria,
26% are in the Supermarket, 24% are buying in the Mall, 14% in Convenience
Store and others got 8%.
TABLE 9
Distribution of Respondents According to what
Factors they consider in buying Truffles
FACTORS
Nutrition Value
Price
Size
Taste
Others
Total
FREQUENCY
16
20
22
42
0
100%
PERCENTAGE
16%
20%
22%
42%
100%
Table 9 shows the following factors that the customers consider when buying
truffles. The highest factor they consider is taste preference which is 42%. Next is
the size/quantity which is 22%. The price preference has 20%, for Nutritional
value 16% and the lowest is others which has no percentage at all.
TABLE 10
Distribution of Respondents according to
How much they are willing to pay for a piece of truffle
PRICE
Php 7.00
Php 8.00
Php 10.00
Total
FREQUENCY
35
17
48
100
PERCENTAGE
35%
17%
48%
100%
Table 10 shows the percentage of how much the respondents are willing to pay for
a piece of Ganache Truffles. 48% of the respondents answered that they prefer
Php10.00 for a piece of truffle then 35% answered they want it Php7.00 and the
remaining 17% of the respondents prefer Php.8.00
TABLE 11
According to how many Pieces they
Consider in buying Truffles
PIECES
1
3
5
Total
FREQUENCY
14
58
28
100
PERCENTAGE
14%
58%
28%
100%
Table 11 shows how many pieces of truffles they consider to buy. 58% of the
respondents would like to buy 3 pieces. 28% for 5 pieces and 14% for 1 per piece
which is the lowest.
TABLE 12
According to how they Rate the Idea of the propose product
Excellent
Good
Fair
Poor
Total
FREQUENCY
52
35
9
4
100
9
PERCENTAGE
52%
35%
9%
4%
100%
Table 12 shows how they rated this proposed product. Many of the respondents
said it was an excellent idea which got 52%. 35 % said it was Good, 9% for Fair
rating and the lowest is poor which is 4%.
TABLE 13
Respondents according to their Willingness to buy the Ganache Truffles
FREQUENCY
92
8
100
Yes
No
Total
PERCENTAGE
92%
8%
100%
Table 13 shows if the respondents are willing to buy the Ganache Truffles. Most
answered YES that got 92% and answered No that is only 8%.
TABLE 14
Respondents Ratings on Our Product
Being 10 as the
highest
Taste
Price
Serving
Packaging
10
9
8
7
6
5
4
3
2
1
Total
43
24
19
9
2
2
0
1
0
0
100
37
31
17
9
3
2
0
1
0
0
100
42
38
9
7
0
3
0
1
0
0
100
37
43
8
3
2
7
0
0
0
0
100
Table 14 shows the overall ratings of the product Ganache Truffles. It testifies
what they like from different preferences.
III.
Marketing Aspect
10
A. Assumptions
Short Term
The company will maintain good state and cleanliness of product.
The company will let the customers choose their perspective flavor.
Widen the variety of products the company is offering.
The company will only sell the products inside the school premises.
Quota based selling policy is implemented.
There will be a 20% mark-up to our product.
The company will be promoting the product to social media sites such as
Facebook and Instagram.

Long Term
The sales will be doubled.
Production of the product will be doubled.
Attract potential customers.
Retain loyal customers.
Strengthen the customer relationship.
Make a new product that suits the taste of the customers.
Provide sponsorship and events.
Improve the reputation of the company.
B. Product Description
The business enterprise focuses on making Ganache Truffles. Our
product is a mixture of bittersweet chocolate and cream rolled into a ball
that has a marshmallow inside. It comes in many varieties like Smores
truffles, Choco Peppermint and Choco Latte. All this variants will be sold.
C. Market Description
The business enterprise will be targeting the students,
teaching and non-teaching staff of University of the East-Manila
11
and the secondary market will be the consumer outside the

campus.
D. Competition Analysis
The business enterprise is having direct competitors who are
Fruita-con-yelo, Frosty delights and etc. in selling the same category of
food product. Our indirect competitors are the restaurants outside the
school and the school cafeteria that offers various desserts that can share
our market.
E. Marketing Strategies
1. Product Strategies
Company Logo
Branding
Sweet Ganascia Enterprise called its product Ganache Truffles the
Choo balls to show customers how the product looks like and that
its a choco truffle with it will look like a lollipop that is made of
chocolate.
We have three flavors to choose from, Choco Smores, Choco
Peppermint, and Choco Latte. Every ganache truffle is made of
chocolate with a touch of different tastes.
12
Our attractive packaging and different flavors would catch customers

attention.
Product Logo
Our
products
logo has a
circular
shape with
a shade of
color
brown
to
show the chocolate truffles color. The swirly white line represents the
truffle that we are going to sell. It has a simple text with a large font
size to give emphasis to the product and also the same font color we
used in the truffle. Underneath the products name is the companys
name and logo.
Packaging
13
Sweet Ganascia Enterprise will be using a biodegradable plastic

with a metallic ribbon to keep it closed. We will put the chooballs
inside the plastic and seal it with the metallic ribbon. We chose to use a
clear plastic so that the customers will see the product. We will put a
small sticker of our logo to the packaging to recognize the products
name and our business enterprise.
2. Pricing Strategy
The product Ganache Truffles will be sold at P10.50 per piece all
of the factors of the cost of goods produced will be added by a markup of 40% for the Smores Truffle, Choco Peppermint Truffle and
Choco Latte Truffle to get the selling price of P10.50 computed using
the cost pricing method.
14
Smores Truffle Flavor
Cost per Serving
Chocolate
2.34
Cream
0.25
Crushed Graham
1.65
Marshmallow
1.35
Total Direct Materials Cost
5.59
Indirect Materials
1.36
Direct Labor
0.42
Indirect Labor
0.12
Total Indirect Material Cost
1.90
Total Unit Cost
7.49
Mark up Price
Mark up percentage of 40 %
3.00
Selling Price
Php 10.50
Total Unit Cost = P7.49

Mark-Up Price= P3.00 (40%)
Selling Price = P10.50
Cost of Direct and Indirect materials will reflect in the Technical
Aspect.
Choco Peppermint Truffle Flavor
Cost per Serving
Chocolate
2.34
Cream
0.25
Graham Crushed Crackers
1.65
Marshmallow
1.35
Mint Extract
0.75
15
6.34
Indirect Materials
1.36
Direct Labor
0.42
Indirect Labor
0.12
1.90
Total Unit Cost
8.24
Mark up Price
Mark up percentage of 40%
3.30
Selling Price
Php 11.50

Mark-Up Price = P3.30 (40%)
Aspect.
Choco Latte Truffle Flavor
Cost per Serving
Chocolate
2.34
Cream
0.25
Crushed Graham
1.35
Marshmallow
1.35
Coffee
0.20
5.79
Indirect Materials
1.36
Direct Labor
0.42
Indirect Labor
0.12
1.90
16
Total Unit Cost
7.69
Mark up Price
Mark up percentage of 40%
3.08
Selling Price
Php 10.50

Mark-Up Price = P3.08 (4%)
Aspect.
3. Placement
Sweet Ganascia Enterprise will hold its production at the 3rd floor
of the SFC building of the University of the East. This location will be
the best selling point since it is near to our primary target market, the
Business Administration students of UE Manila as well as other
students from other colleges.
4. Promotions
The company will provide free tasting of Ganache as a form of
promotional tool and since a lot of people in this century are into social
media we will make a Facebook page to extend our consumers market.
There are many Facebook users in the Philippines and having a Facebook
page will spread advertising campaigns and promotional strategy of the
business. We will also use an Instagram account to reach customers. A lot
of people use Instagram as a medium to sell products. Customers will see
the features of the product up close. As there were many Instagram users
17
nowadays our product would reach a lot of people and get updates about
new products and promos.
Promotional tool
Quantity
Price per unit
Total
Free sampling
Free sampling
20
20
7.49
8.24
150.00
165.00
Free sampling
20
7.69
154.00
Total
80
23.42
469.00
18
19
F. Sales Projection
SHORT TERM PROJECTION
Smores
Month
No of
No. of
Produced
Produced
Produced
Selling
Total
days
Weeks
per day
per week
per
price
Sales
Month
June
35
175
1050
P10.50
P11,025
July
August
September
Total
5
5
5
5
4
4
4
17
35
35
35
35
175
175
175
175
2100
2100
2100
7,350
P10.50
P10.50
P10.50
P10.50
P22,050
P22,050
P22,050
P77,175
The total of smores flavor produced per day is 35. There will be 175 produced
per week. For the month of June 1,050 are produced and for the months of July,
August and September 2,100 units.
20
Total sales for the month of June P 11,025 and for the months of July August and
September P 22,050. Total sales will be P77,175 for the smores flavor.
Choco Peppermint
Month
No of
No. of
Produced
Produced
Produced
Selling
Total
days
Weeks
per day
per week
per
price
Sales
Month
June
35
175
1050
P11.50
P12,075
July
August
September
Total
5
5
5
5
4
4
4
17
35
35
35
35
175
175
175
175
2100
2100
2100
7,350
P11.50
P11.50
P11.50
P11.50
P24,150
P24,150
P24,150
P84,525
The total of choco peppermint flavor produced per day is 35. There will be 175
produced per week. For the month of June 1,050 are produced and for the months
of July, August and September 2,100 units.
Total sales for the month of June P12,075 and for the months of July August and
September P24,150. Total sales will be P84,525 for the choco peppermint flavor.
Choco Latte
Month
No of
No. of
Produced
Produced
Produced
Selling
Total
days
Weeks
per day
per week
per
price
Sales
Month
June
35
175
1050
P10.50
P11,025
July
August
5
5
4
4
35
35
175
175
2100
2100
P10.50
P10.50
P22,050
P22,050
21
September
Total
5
5
4
17
35
35
175
175
2100
7,350
P10.50
P10.50
P22,050
P77,175
The total of choco latte flavor produced per day is 35. There will be 1755
produced per week. For the month of June 1,050 are produced and for the months
of July, August and September 2,100 units.
Total sales for the month of June P11,025 and for the months of July August and
September P22,050. Total sales will be P77,175 for the choco latte flavor.
22
LONG TERM
Smores
Month
No. of
Produced
Produced
Produced
Selling
Total
Weeks
per day
per week
per
price
Sales
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P176,400
Month
January
February
March
April
May
June
July
August
September
October
November
December
Total
4
4
4
4
4
4
4
4
4
4
4
4
48
70
70
70
70
70
70
70
70
70
70
70
70
70
350
350
350
350
350
350
350
350
350
350
350
350
350
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
16,800
The total of smores flavour produced per day is 70. There will be 350 produced
per week. For every month, 1,400 pieces of smores flavour is produced.
Total sales for every month is P14,700. Total sales for the whole year will be
P176,400 for the smores flavour.
Choco Peppermint
Month
No. of
Produced
Produced
Produced
Selling
Total
Weeks
per day
per week
per
price
Sales
P11.50
P11.50
P11.50
P11.50
P16,100
P16,100
P16,100
P16,100
Month
January
February
March
April
4
4
4
4
70
70
70
70
350
350
350
350
23
1400
1400
1400
1400
May
June
July
August
September
October
November
December
Total
4
4
4
4
4
4
4
4
48
70
70
70
70
70
70
70
70
70
350
350
350
350
350
350
350
350
350
1400
1400
1400
1400
1400
1400
1400
1400
16,800
P11.50
P11.50
P11.50
P11.50
P11.50
P11.50
P11.50
P11.50
P11.50
P16,100
P16,100
P16,100
P16,100
P16,100
P16,100
P16,100
P16,100
P193,200
The total of choco peppermint flavour produced per day is 70. There will be 350
produced per week. For every month, 1,400 pieces of choco peppermint flavour is
produced.
P193,200 for the choco peppermint flavour.
Choco Latte
Month
No. of
Produced
Produced
Produced
Selling
Total
Weeks
per day
per week
per
price
Sales
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P10.50
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P14,700
P176,400
Month
January
February
March
April
May
June
July
August
September
October
November
December
Total
4
4
4
4
4
4
4
4
4
4
4
4
48
70
70
70
70
70
70
70
70
70
70
70
70
70
350
350
350
350
350
350
350
350
350
350
350
350
350
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
1400
16,800
The total of choco latte flavour produced per day is 70. There will be 350
produced per week. For every month, 1,400 pieces of choco latte flavour is
produced.
24
P176,400 for the choco latte flavour.
G. Future Plans
The business enterprise will come up with more different flavors of
ganache truffles.
New products will be produced and introduced to the market.
As new branches are made, promos are given to loyal customers.
25
V. Technical Aspect
A. Assumptions
Short Term
The firm will produce one hundred (105) pieces of chooballs per
day
The firm will produce different flavors of chooballs: Smores
truffles, Choco peppermint and Choco latte

Everyone in the firm should help in the production and selling of
the products
All of the members should not be idle during the 3 hour period
given for production
Long Term
The firm will produce (210) chooballs per day

The firm will hire additional workers to increase production rate
The firm will produce more flavors to expand customer
preferences
Kitchen upgrades will be done to maximize production.
B. Process/Operations Design
1. Type of Operation
The firm is a manufacturing type of company where in the partners
will be the one to produce chooballs.

Full-Production and service for manufacturing of chooballs.
2. Operating hours
26
TIME
9:00-10:00
10:00-11:45
11:45-12:00
PRODUCTION
Production and Packaging of product
Selling of the product
Cleaning of the work area
3. Technology
A. Machines/Equipment/ Appliances
ITEM
Electric
Stove
Description
A stove that
converts
electrical
energy into
heat to
cook/melt
the
chocolate.
QTY.
Refrigerator
This
equipment
will be used
for storing
the
chooballs.
Unit Cost
Total Cost
989 PHP
989 PHP
3,999 PHP
3,999 PHP
= P 4,988
B. Tools and Supplies (Including Office Supplies)

B.1. Tools and Supplies
ITEM
Knife
QTY.
27
Description
Will be used
for chopping
the
ingredients
(Chocolates).
Unit
Cost
Total
Cost
P 80.00
P 160.00
Durable
board used
for chopping
of ingredients
(Chocolates).
P 60.00
P 120.00
Used for
storage of
chooballs.
P 65.00
P 195.00
Will be used
for preparing
the product.
P 70.00
P 70.00
Mixing
Bowl
For mixing
food
ingredients.
P 60.00
P 60.00
Spoon
Used to mix
ingredients.
P 20.00
P 120.00
Scoop
Used to scoop
chocolate
P165.00
P 165.00
Weighing
scale
Used to
weigh the
chooballs.
P 88.00
P 88.00
Stainless
Casserole
Used to
mix/melt the
ingredients.
P350.00
P350.00
Used to in
selling the
product.
P 80.00
P 80.00
Chopping
Board
Big Plastic
Container
Tray
Styrofoam
Cooler
=P1,408.00
B.2. Packaging
28
QTY.
Description
Unit
Cost
Total
Cost
Plastic
(100pieces)
1 set
Used as
packaging of
the product.
P 85.00
P 85.00
Mettalic Wire
1 roll
Used for
sealing the
product.
P 85.00
P 85.00
Label sticker
35
Used as sticker
for the product
0.35
P12.25
ITEM
= P 182.25
B.3. Office Supplies

QTY.
Description
Unit
Cost
Total
Cost
6 pcs.
Used to
record the
number of
working
hours.
P 1.50
P 9.00
2 pcs.
Used to
organize the
paper for
easy access.
P 8.50
P 17.00
Ball pen
Used for
writing down
necessary
data.
P 7.00
P 14.00
Notebook
Used to
P 9.00
P 18.00
ITEM
Time Card
Plastic
Envelope
29
record the
financial
data of the
business
operation.
Bond Paper
1 ream
Used for
writing
necessary
data
Scissors
Used to cut
paper
P 13.00
P 13.00
Used to
stick/paste
important
paper
P 12.00
P 12.00
Glue
P 159.00
P 159.00
= P 242.00
B.4. Other Supplies

ITEM
Apron
QTY.
Description
Unit
Cost
Used to
protect clothes
from dirt
during the
business
operation.
P 40.00
30
Total
Cost
P 240.00
Hairnet
Used to
prevent hair
from
contaminating
the food.
Used to
emulsify smell
and cleanse
the utensils,
tools and
equipment
after using.
Used to clean
the utensils,
tools and
equipment
after being
used.
P 20.00
P 120.00
P 35.00
P 70.00
P 7.00
P 7.00
Dishwashing
liquid
Sponge
Garbage Bag
1 roll
Used to
dispose trash.
P 25.00
P 25.00
Used to
maintain
hygiene
during
business
operation.
P 2.00
P 10.00
P 150.00
P 150.00
P 77.00
P 77.00
Rags
Broom
Dust Pan
Used for
sweeping dust.
Used to
collect the
dust swept.
31
Face Mask
Used to cover
for dust.
P 15.00
(3PCS)
P 30.00
=P591.00
C. Time & Motion Study and Capacity Assessment

PROCESS
TIME
Slice the
chocolate
2 minutes
Melting the
Chocolate
4 minutes
Pour the Allpurpose

cream then
mix.
For Choco
Peppermint
add 2 drops
of mint
extract after
pouring
cream.
32
1 minute
For Choco
Latte pour
coffee to the
mixture after
pouring
cream.
33
Mix
chocolate and
cream
3 minutes
Put it in the
freezer
15
minutes
Take it out
from the
freezer, then
scoop a
spoonful of
chocolate and
add
Marshmallow
inside, then
roll it round
on your palm
Roll it on
crushed
graham
20
minutes
Packaging of
chooballs
15minutes
60
minutes
Total
In a total of 60 minutes of production, we can make 105 pieces of chooballs.
D. Production Schedule
- PRODUCTION SCHEDULE FOR GANACHE TRUFFLE (All flavors) 105
Units:
MONTHS
NO. OF
WEEKS OF
OPERATION
QUANTITY
PER DAY
QUANTITY
PER WEEK
QUANTITY
PER
MONTH
JUNE
JULY
AUGUST
SEPTEMBER
TOTAL
2
4
4
4
14 weeks
105
105
105
105
420 units
525
525
525
525
2,100 units
1050
2100
2100
2100
7,350 units
E. Total Production Cost

E.1. Direct Materials
-Smores Flavor
DIRECT
PRICE PER
34
AMOUNT
UNIT
MATERIALS
kg/pack/ml/pc
NEEDED
COST
COST
Chocolate Bar
P 82.00
P 82.00
2.34
Graham Crackers
P 33.00 per pack
1 pack
P 33.00
1.65
Marshmallow
P 27.00 per pack
1 pack
P 27.00
1.35
All-Purpose
Cream
P 5.00 per 200

ml
1 pack
P 5.00
0.25
= P 120
5.59
-Choco Peppermint Flavor

DIRECT
MATERIALS
PRICE PER
kg/pack/ml/pc
AMOUNT
NEEDED
COST
UNIT
COST
Chocolate Bar
P 82.00
P 82.00
2.34
Mint Syrup
P 15.00
P 15.00
0.75
Graham Crackers
P 33.00
1 pack
P 33.00
1.65
Marshmallow
P 27.00
1 pack
P 27.00
1.35
All-Purpose
Cream
P 5.00
1 pack
P 5.00
= P 180
0.25
6.34
-Choco Latte Flavor

DIRECT
MATERIALS
PRICE PER
kg/pack/ml/pc
AMOUNT
NEEDED
COST
UNIT
COST
Chocolate Bar
P 82.00
P 82.00
2.34
Coffee
P 4.00
1 pack
P 4.00
0.20
Graham Crackers
P 33.00
1 pack
P 33.00
1.65
35
Marshmallow
P 27.00
1 pack
P 27.00
All-Purpose
Cream
P 5.00
1 pack
P 5.00
= P 160
1.35
0.25
5.79
E.2. Indirect Materials

INDIRECT
MATERIALS
PRICE
AMOUNT
NEEDED
COST
UNIT
COST
Clear Plastic
P 85 per
100pcs
35
P 29.75
Metallic wire
P 85.00 per
1 roll
35
P 5.67
Label
P .35
35
P 12.25
0.35
= P 47.67
1.36
0.85
0.16
E.3. Direct Labor

DIRECT LABOR
DAILY RATE
WEEKLY
RATE
MONTHLY RATE
Production Staff
P 5.00
P 25.00
P 100.00
Production Staff
P 5.00
P 25.00
P 100.00
Production Staff
P 5.00
P 25.00
P 100.00
Marketing Staff
P 5.00
P 25.00
P 100.00
Financial Staff
P 5.00
P 25.00
P 100.00
= P 25.00
= P 125.00
= P 500.00
INDIRECT LABOR
DAILY RATE
WEEKLY
RATE
MONTHLY RATE
General Manager
P 7.00
P 35.00
P 140.00
E.4. Indirect Labor
36
= P 7.00
= P 35.00
= P 140.00
E.5. Overhead
FIXED COST
Equipment
P 4,988.00
Utensils & Materials
P 1590.25
Office Supplies
P 242.00
Other Supplies
P 591.00
Depreciation
Promotion
Total Fixed Cost
P 997.60
P 469.00
= P 8,877.85
F.Break-even Quantity
/BREAK-EVEN POINT =
TOTAL FIXED COST

SELLING PRICE TOTAL
UNIT COST
Smores Truffle
/
BREAK-EVEN POINT = P 8,877.85

P 10.50 P 7.49
= P 2,988.90
The break-even point is P 2,988.90 for the Smores. The company should produce
and sell more than 2,988.90 orders of ganache truffle monthly to gain profit in the
business.
Choco Peppermint Truffle
/

P 11.50 P 8.46
= P 2,920.35
business.
37
Choco Latte Truffle

/

P 11.50 P 7.69
= P 2,330.14
business.
Future Plans
To create remarkable flavors that the customer will remember.

To develop more variety of flavors that satisfies the customers.
The company plans to expand their business for the upcoming years.
The company may hire a consultant to improve their business more.
The company may adopt a new system to make their business transactions
faster and more innovative.

The company plans to build branches around University Belt, popular
malls, and retail stores.
38
VI.
A.
Organizational-Management Aspect
Assumptions
All the partners will serve as staff and crew for the company.
The enterprise will operate for 3 hours, 5 times in a week for 5 months.
All employees are to work for an equal number of hours per day.
Compensation of workers will be given on monthly basis.
The business enterprise will expand and build new branches.
New sets of employees will be hired and old employees will be promoted.
After expansion the business enterprise would then have different job
divisions.
There will be employee evaluation at the end of each day to know whether
the employees performance is improving or not.
B. Brief Profile of Owners

Name: Clarence I. Isidro
Address: 25 Danville St. Vista Verde Country Homes, Cainta, Rizal
Course: Bachelor of Science in Business Administration Major in Marketing
Management
Company Designation: General Manager
Name: Karl Michael R. Andasan

Address: 38 Lopez Jaena St. Taong, Marikina City Bachelor of Science in
Business Administration Major in Marketing Management
39

Management
Company Designation: Marketing Staff
Name: Herliey Louise B. Sales
Address: Unit-8 Symphony Towers Sgt. Esguerra St. Cor, Timog QC
Management
Company Designation: Financial Staff
Name: Joshua L. Francisco

Address: 5154 Ugong St. Valenzuela City
Management
Company Designation: Production Staff
Name: Rianne Karisa V. Lumabao

Address: B2l2 Waling-Waling St. Greenland Exec. Village, Cainta, Rizal
Management
Company Designation: Production Staff
Name: Lhea Sam B. Chan
Address: 19 Mt. Airy New Marikina Subd. Sta. Elena, Marikina City
40

Management
Company: Production Staff
C. Organization and Job Analysis

1. Organizational Structure
To be able to be successful, there should be a well-planned organizational
structure to create certain policy, to handle supervise the operations and to help in
the profitable mission of the establishment.
2. Human Resource Plan

A task is related sequence work. A series of related task constitutes a
responsibility.
a. Head/General Manager
Position
General
Manager
Count
Job Description
Job Specification
Responsible
for
Must have a
overall control of
leadership
the business.
personality and
interpersonal
Devises
and
skills.
implements control
Must
be
system, marketing
41
plan strategies, and

preparing budget
relating to food
service operation.
Providing
performance
feedback, review
employee
development.
knowledgeable
in aspect of
operating the
business.
Must
be
excellent
in
both
written
and
oral
English
communication.
b. Managers
Position
Count
Marketing
Staff
Financial Staff
Production
Staff
Job Description
Job Specification
Responsible for
Must have
conceptualizing
product promos.
interpersonal
skills.
Responsible
in
Must be
developing new
ways to improve
knowledgeable
and
develop
in aspect of sales
product design.
and marketing.
Providing
Known how to
performance
supervise
and
feedback, review
handle customer
staff development.
In
charge
in
Trustworthy
compensation plan
Good Customer
and salary of
service skill
employees.
Above average
In
charge
of
in mathematical
handling receipts
skills.
of the customer.
Knowledge on
Handles
direct
handling
the
cash transaction
money
Responsible for
Must have good
preparing
work
interpersonal and
schedule.
administrative
skill.
Prepare
the
Plans the menu
recipes and the
ingredients needed
and its pricing.
Supervises
the
preparation
and
proportioning of
42
all product.
3. Compensation Plan
A. SHORT-TERM COMPENSATION PLAN
Position
General Manager
Marketing Staff
Financial Staff
Production Staff
Total
Daily Rate
7.00
5.00
5.00
5.00
P35.00
Monthly Basic Pay

140.00
100.00
100.00
100.00
P700.00
B. LONG-TERM COMPENSATION PLAN

Position
General Manager
Marketing Staff
Financial Staff
Production Staff
Total
Daily Rate
Weekly Rate
8.00
6.00
6.00
6.00
P41.00
40.00
30.00
30.00
30.00
P210
Monthly Basic
Rate
160.00
120.00
120.00
120.00
P820.00
D. General Policies
General Policies
Short term:
The general manager has the control of all employees and division of
labor.
Reports of all heads must be summarized daily.
Personnel must obey manager with courtesy.
Punctuality and hard work is a must.
Company funds are not available for personal use of the partners.
Everyone is required to browse and read announcements regarding
meetings, lectures, seminars and agendas in the exclusive Facebook group
of the company.
43
Littering, shouting, using of gadgets, eating and running around the
working stations is strictly prohibited.

Production time starts at 9:00am sharp.
Regular and punctual attendance is a must.
Those who will be late after 9:15am will give a fine of Php50.
Those who will be absent without valid excuse will give a fine of Php100.
Money collected from late and absences will be put into our company
funds.
Everyone is expected to work professionally during working hours.
Equality is implemented inside the organization.
Tardiness is not being tolerated.
There will be set of teams who will be handling the production, selling and
cleaning activities and rotation policy will be implemented.

Clean as you go policy shall be strictly implemented.
44
E. Implementation Plan
F. Future Plans
The firm would start expanding personnel by hiring additional staffs and
representatives.
Time of operations will be 8:00am to 6:00pm every day.
The firm will be providing different types of benefits for the employees.
Increase the rate of compensation by 5% starting for the month of January
2017.
The firm would be expanding to a new branch.
45
VII.
Financial Aspect
A. Assumption
Short term:
The purchase of goods will be made weekly.
The company will open a savings account at the Philippine
National Bank (PNB), Recto Branch with a minimum balance of
P3,000.00
Every transaction will be on cash basis only.
Salaries and allowances will be given every end of the month.
The contribution of each partner for the capital will be P 3,000.00.
The capital investment will be P 18,000.
All goods produced are sold; there will be no ending inventory.
The Advertising expense will increase to reach wider market.
There will be no borrowing for a year The company will rent with
a monthly rent expense of P 500.00
Long term: (for 3 years)
The company will operate only for 2017 to 2019 for 3 years
Production will operate 5 days a week every month.
Annual payment of tax.
There will be an increase of 5% in the succeeding years in terms of

sales and 3.5% when it comes to cost of sales, other expenses and
permits.
Selling price will increase after three years.
Profit and losses will be shared by the owners of the company.
Rent will be P 1000 a month
Pre-operating expense and supplies will increase by 3.5%
Utilities expense will be P 500.00 (electricity bill P300.00 and
water bill P200.00) and will increase by 3.5% every year.

Wages and Salaries will be double compared to short term
46
B. Project cost and allocation

1.) Organization cost
DTI Registration (130 x 2)
P 260
Documentary stamp
30
Notary
50
Total
P 340
Sweet Ganascia Enterprise

Capital Requirement Schedules
Schedule A
Equipment
Refrigerator
Electric Stove
Unit cost
3,999.00
989.00
Quantity
1
1
Total
Total cost
P3,999.00
989.00
P4,988.00
Schedule B
Total Production Cost
Per day
Per week
P819.70
P4,098.50
Schedule C
Utilities-Minimum
Electricity
Water
Total
P300.00
200.00
P500.00
Schedule D
47
Allowances
General Manager
140.00
Financial staff
Marketing staff
Production staff
Production staff
Production staff
Total
Per Day
Per Week
P7.00
5.00
5.00
5.00
5.00
5.00
P 32.00
Per Month
P35.00
P
25.00
25.00
25.00
25.00
25.00
P 160.00
100.00
100.00
100.00
100.00
100.00
P 640.00
Schedule E
Utensils and Materials
Small Plastic Container
Tray
Mixing Bowl
Stainless Casserole
Scoop
Weighing scale
Wax Paper
Styrofoam Cooler
Clear Plastic
Sticker Label
Metallic wire
Total
Unit cost
P 65.00
70.00
60.00
350.00
165.00
88.00
160.00
80.00
29.75
12.25
5.67
Quantity
1
1
1
1
1
1
1
1
1
1
1
Total cost
P 65.00
70.00
60.00
350.00
165.00
88.00
160.00
80.00
29.75
12.25
5.67___
P1,590.00
Schedule F
Other supplies
Office supplies
Other supplies
Total
P 242.00
591.00
P 763.00
Pre-operating expenses
Free sampling
Total
P469.00
P469.00
Sweet Ganascia Enterprises

Projected Capital Requirement (Total Investment Cost)
For the period of June 2016
48
Fixed Capital
Equipment (schedule A)
4,988.00
Variable Capital
Cash
Requirement for 5 days:
Production Costs (schedule
B)
Depreciation
Rent
Salaries (schedule D)
Bank Deposit
Total Working Capital
Pre-operating Expenses:
Permits
Marketing/Promotion
Tools and Materials
(schedule E)
Supplies (schedule F)
Total Variable Capital
Projected Capital Requirement
4,098.50
34.64
125
160.00
3,000.00
7418.14
7418.14
340.00
469.00
1590.00
763.00
3,162.00
3162.00
15,568.14
C. Financing Plan/Sourcing of Funds

Funds from the proposed project will be coming from the investment
of the following partners:
Partners Name
Initial
Capital Contribution
1. Andasan, Karl Michael R.
2,750.00
2. Chan, Lhea Sam B.
2,750.00
3. Francisco, Joshua L.
2,750.00
4. Isidro, Clarence I.
2,750.00
5. Lumabao. Rianne Karisa V.
2,750.00
6. Sales, Herliey Louise
2,750.00
Total Capital Contribution
16,500.00
The excess amount of the initial capital contribution over the total
investment requirement shall be used as Contingency Fund amounting
to 931.86
49
D. Projected Capital Requirement (Total Investment Cost)

1. Short Term Financial Projections (June-September 2016)
a. Projected Statement of Income
Projected Statement of Income
For the Period Ending September 2016
Short term Projected statement of Income
June
Sales
less: CGS
Gross profit
Less: Operating
expenses
Utilities
11,375.
00
8197.0
0
3,178.
00
July
August
September Total
22,75
0.00
16,394
22,75
0.00
16,394
22,750
.00
16,394
79,625.
00
57,379
6,356.
00
6,356.
00
6,356.0
0
22,246
.00
250
.00
50
0.00
50
0.00
50
0.00
Salaries
320
.00
64
0.00
64
0.00
64
0.00
Pre-operating exp.
2,399
.00
supplies
total Operating
2,96
9.00
1,750.0
0
2,240.0
0
2,399.0
0
76
3.00
1,9
03.00
50
76
3.00
1,9
03.00
76
3.00
1,90
3.00
2,289.0
0
8,678.
expenses
Net Income
Income tax 30%
Net Income After tax
00
209.00
4,453.
00
4,453.
00
4,453.0
0
13,568
.00
62.70
1,335.9
0
1,335.9
0
1,335.90
4,070.4
0
146.30
3,117.
10
3,117.
10
3,117.1
0
9,497.
60
51
b. Projected Statement of Cash Flow

Projected Statement of Cash Flow
For the Period Ending September 2016
Short term Projected statement of Cash Flow
9,497.60
Net income after tax
484.94
Add: Depreciation
Total
9,982.54
Capital Investment
16,500.0
0
500.00
Accruals - Utilities
(4,988.00
)
-
Equipment
Partners' Drawings
Beginning Cash Balance
21,994.5
4
Ending Cash Balance

c. Projected Statement of Financial Position

Projected Statement of Financial Position
As of September 2016
Short term Projected Statement of Financial Position
Assets:
Current Assets
Cash on hand and in
21,994.5
bank
4
Non- Current Assets
Equipment
4,98
8.00
Less: Acc. Depreciation.
48
4,503.0
4.94
6
Total Assets
26,497.6
0
Liabilities and Equity:
Liabilities - Accrued Utilities
50
0.00
Capital beginning balance
16,50
0.00
Net Income after tax- June to
9,49
September 2016
7.60
Total Liabilities and Equity
26,49
26,497.6
7.60
0
52
53
2. Long Term Financial Projections ( For 3 Years )

a. Projected Statement of Comprehensive Income
Projected Statement of Income
For the Fiscal Years Ended 2017 to 2019
Long Term Projected Statement of Comprehensive Income
2017
2018
2019
Year
546,000.
573,300.
Sales
00
00
601,965.00
393,456.
407,226.
Less: CGS
00
96
421,479.90
152,54
166,07
Gross profit
4.00
3.04
180,485.10
Less: Operating expenses

Utilities
Salaries
Rent
Pre-operating Expense
Supplies
Total: Operating Expense
Net Income
Income tax 30%
Net Income After tax
6,000.
00
15,360.
00
12,000.
00
2,339.
00
9,156.
00
44,85
5.00
107,68
9.00
32,306.
70
75,382.3
0
6,210.
00
15,360.
00
12,000.
00
2,420.
87
9,476.
46
45,46
7.33
120,60
5.72
36,181.
71
84,424.0
0
6,427.35
15,360.00
12,000.00
2,505.60
9,808.14
46,101.08
134,384.02
40,315.20
94,068.81
The sales increased by 5% while the Cost of

Goods sold and Operating expenses increased
by 3.5% every year.
54
b. Projected Statement of Cash Flow

Projected Statement of Cash Flow
For the Fiscal Years Ended 2017 to 2019
Long term Projected Statement of Cash Flow
Year
2017
2018
2019
75,382.30
84,424.00
94,068.8
1
Add: Depreciation
1,662.67
1,662.67
1,662.67
Total
77,044.9
7
86,086.6
7
95,731.4
8
Capital Investment
16,500.00
Accruals - Utilities
6,000.00
6,210.00
6427.35
Net income after tax
Equipment
(4,988.00)
Partners' Drawings
Beginning Cash Balance
94,556.97
94,556.9
7
186,853.
64
Ending Cash Balance
55
186,853.
64
289,012.
47
c. Projected Statement of Financial Position

Projected Statement of Financial Position
As of Fiscal Years 2017 to 2019
Long term Projected Statement of Financial Position
Year
2017
2018
2019
94,556.97
186,853.6
4
289,012.4
7
Equipment
4,988.00
4,988.00
4,988.00
Less: Acc. Depreciation.
1,662.67
3,325.33
4,988.00
Total Assets
97,882.3
0
188,516.
31
289,012.
46*
6,000.00
6,210.00
6,427.35
182,306.3
0
188,516.
31*
282,585.1
1
289.012.
46*
Assets:
Current Asset
Cash on hand and in bank
Non- Current Assets
Liabilities and Equity:

Liabilities - Accrued
Utilities
Capital Ending per
Statement of Equity
Total Liabilities and
Equity
91,882.30
97,882.3
0
*The centavo difference is due to rounding off of digits.
56
d. Projected Statement of Changes in Equity

Projected Statement of Partners Equity
For Fiscal Years Ended 2017 to 2019
Long term Projected Statement of changes in equity
2017
2018
2019
Beg. Capital
16500
97882.3
188516.3
Add. Net Income
75382.3
84424
94068.81
Less: Drawings
Capital Ending
91882.30
182306.30
282585.11
57
Cash
Balance
before
Liquidation
1.) sale of non
assets
Balance after
sale
2.) payment of
liabilities
Balance after
payment
3.) payment to
partners
Income
26,497.
60
3,990.4
0
30,488.
00
30,488.
00
30,488.
00
-
Projected Statement of Partnership Liquidation

Non
Liabiliti Partne Partne Partne
Cash
es
r1
r2
r3
4,988.0
4,332. 4,332. 4,332.
0
93
93
93
(3,990.
40)
-
Assumption of Liquidation of Sweet Ganascia
(665.0
7)
3,667.
86
(665.0
7)
3,667.
86
(665.0
7)
3,667.
86
(665.0
7)
3,667.
86
3,667.
86
5,081.
33
1,413.
47
3,667.
86
5,081.
33
1,413.
47
3,667.
86
5,081.
33
1,413.
47
3,667.
86
5,081.
33
1,413.
47
Enterprises.
1.) Sweet Ganascia Enterprise has earned net income after sales
from June to September 2016 and the Partners capital
balances are adjusted as follows.
Initial Capital.
Net Income after tax of
June to September 2016
Total
Divided by No. of partners
Adjusted capital of partners
16,500.00
9,497.60
25,997.60
6
4,332.92
2.) All non cash asset will be sold for 80% of original
amount.
58
Partne
r4
4,332.
93
Financial ratios
2017 to 2018
546,000.00
393,456.00
152,544.00
44,855.00
Sales
Less: CGS
Gross Profit
Less: Operating exp.
%
100%
72%
28%
8%
Net Income
107,689.00
20%
Net Income after tax
75,382.30
14%
E. Financial Analysis
Gross Profit Margin = Sales - CGS

Sales
Gross Profit Margin = 28%
The Gross Profit Margin of the year 2017 to 2018 is 28% of the total
sales of that year.
Rate of Sales
= Net Income/Sales
59
Net Income
sales
Rate of Return
2017 - 2018
107,689.00
546,000.00
20%
2018 - 2019
120,605.72
573,300.00
21%
2019 - 2020
134,384.02
601,965.00
22%
The projected rate of return for the year 2017 to 2018 will be 20% as for 2018 to
2019 it will be 21% and for the last year it will be 22%
60
1st year
Net income
Add: Depreciation/
Non cash charges
Annual Cash
Return
2nd year
3rd year
107,689.00
120,605.72
134,384.02
1,662.67
3,325.33
4,988.00
109,351.67
123,931.05
139,372.02
Annual Cash return
The annual cash return for the 1st year is P109,351.67 , In the 2nd year
it will become P123,931.05, and for the last year it will be
P139,372.02.
Payback Period.
June
July
August
September
Monthly Cash
Returns
146.30
3,117.10
3,117.10
3,117.10
9,497.60
Investment
Cost
146.30
3 months +
16,353.70
/3117.10
8.25 months
16,353.70
16,500.00
It will take more than 8 months to recover the investment base of annual cash return.
61
BREAK EVEN
POINT FOR
THE SHORT
TERM
Product mix
S'mores
Choco latte
Pepper mint
Total
Unit selling
price
Unit cost
Unit CMMftg
Variable
OPTG.
Expenses
Unit CMFinal
10.50
10.50
11.50
32.50
7.49
7.69
8.24
23.42
3.01
2.81
3.26
9.08
0.10
0.10
0.10
0.10
2.91
2.71
3.16
8.98
BreakEven
Point in
=
units in
year 1
* salaries / sales volume =
Fixed Costs and Expenses*
CM-Final per Unit
0.10
(640*3.5)/22050
* Fixed Costs and Expenses:

Depreciation
Permits and Taxes
Marketing/Promotion
Tools and Materials
Rent
Supplies
62
484.94
340.00
469.00
1,590.00
1,750.00
2,670.50
7,304.44
BEP IN
UNITS
FOR 3.5
months
2,510.12
2,695.37
2,311.53
7,517.01
VIII.
Socio-Economic
The ingredients and materials used in making the product are made from the different
types around the world.

It can be a source of income to students, employed people, and unemployed people.
You can have the finish product in a few hours unlike other products.
A. Relevance of the project to course taken by student
To gain experience in terms of selling and gain ideas throughout the
experience
To help students who are interested in putting up a business
To help the students carry all the learning outside
B. Benefits Derived by the Community
The product is sold at a reasonable price where students, employed and
unemployed consumer can afford.

The product is made out of clean materials bought from the store.
Chocolate is made from cocoa, a plant-based food that contains a group of
compounds which exhibit health benefits.
C. Benefits derived by other establishment

We can have a partnership with other establishment.
Other establishment can franchise our business.
63
APPENDICES
64
Sample Questionnaire
University of the East Manila
College of Business Administration
Name (optional) _______________

Age ___________________
College/Course ________________
Gender [ ] Male [ ] Female
______________________________________________________________________________
_______
Dear Respondents,
We are students from the College of Business Administration major in Marketing Management
and we would like to request to kindly spare a minute of your time to answer this survey questionnaire we
prepared for you. Thank you for your cooperation.
The Proponents
_____________________________________________________________________________________
I. Direction: Please check the boxes in answering the following questions.
1. Do you eat Ganache Truffles?
Yes
No
2. What kind of Ganache Trufflesdo you prefer to eat?

Smores Truffle (chocolate truffle)
3. How often do you eat truffles and/or graham balls?
Everyday
3 to 5 times a week
4. What flavor do you prefer?

Smores Truffles (chocolate)
Choco peppermint truffles
Graham Balls
Often
Choco Latte Truffles

Others (please specify): _________
Choco Peanut Truffles
5. Where do you usually buy truffles and/or graham balls?

Convenience Store
Never
Supermarket
Mall
65
School Cafeteria
Others (please specify): ________
6. What factors do you consider in buying truffles and/or graham balls?

Nutrition Value
Taste
Price
Size
7. How much are you willing to pay for a piece of truffles?

7 Php
others
(please
__________________
specify):
10 Php
8 Php
8. How many pieces would you consider for a minimum purchase of the truffles?
1 piece
3 pieces
5 pieces
9. How would you rate the idea of this proposed product?

Excellent
Good
Fair
Poor
10. Are you willing to buy this proposed product "Ganache Truffles"?
Yes
No
11. Please rate the product in terms of the following: (10 is the highest, 1is the lowest)
Taste - ___________
Price - ___________
Serving - _________
Packaging - ________
12. Comments/Suggestions: _______________________________________________________

_____________________________________________________________________________
66
University of the East

College of Business Administration
Manila
CERTIFICATE OF PROOFREADING
This is to certify that the undersigned has read and made necessary corrections on the
written business planning entitled, Sweet Ganascia Enterprise, Choo balls.
Certified by:
______________________________
Name & Date Signed
67
PROFILE OF
THE
PROPONENTS
68
CLARENCE I. ISIDRO
Permanent Address: 25 Danville St. Vista
Verde
Country Homes Cainta, Rizal, Philippines

Telephone/Mobile: (+632) 4776297 /
09067660632
Email: isidro.clare@gmail.com
EDUCATION
Tertiary Education

Bachelor of Science in Business Administration Major
in Marketing Management
2013-Present
Secondary Education
Cainta Catholic College

A. Bonifacio Ave. Poblacion, Cainta, Rizal, 1900
2010-2013
Elementary Education

2004-2010
OBJECTIVE
To attain a position in the Marketing Department in an organization where I
can elevate my skills and experience and fulfill organizational goals of the
company.
SKILLS
Software: MICROSOFT PROGRAMS (WORD, EXCEL, POWERPOINT), Fluent in
English and Filipino
Diligent, Determined, Achievement and Quality oriented
SEMINARS ATTENDED
September 22, 2014
2014 BUSINESS CONFERENCE
UE Conference Hall, Recto, Manila

March 3, 2014
MARKETING! BIG WORD

RIANNE KARISA V. LUMABAO

Permanent Address: B2 L2 Waling-waling st. Greenland Exec.
Vill. Cainta, Rizal, Philippines
Telephone/Mobile: (+639) 253109058
Email: riannekarisa.rk@gmail.com
EDUCATION
Tertiary Education

Bachelor of Science in Business Administration Major
in Marketing Management
2013-Present
Secondary Education

2010-2013
Elementary Education

2004-2010
OBJECTIVE
To obtain a position in the Marketing Department in an organization to have
improvement in my skills, gain experience and fulfill organizational goals of
the company.
SKILLS
Software: MICROSOFT PROGRAMS (WORD, EXCEL, POWERPOINT), Fluent in
English and Filipino
Responsible, Reliable, Achievement and Quality oriented
SEMINARS ATTENDED
September 22, 2014

March 3, 2014
MARKETING! BIG WORD

JOSHUA L. FRANCISCO
5154 Ugong, Valenzuela City
Mobile:
09162171104
Email: franciscojosh14@gmail.com
OBJECTIVES
I am looking for a position in Marketing or Sales to develop the skills adapted from
several years of studying in college and make use of it to help the organization.
SKILLS
Proficient in English
Can type 88 words per minute
Skilled in Microsoft Office
Can perform multi-tasking
EDUCATION
TERTIARY
Bachelor of Science in Business Administration Major in Marketing
Management
2013- Present
SECONDARY
St. James College of Quezon City
72, Corner Minadanao Avenue, Corner Tandang Sora, Quezon City
2010 - 2013
ELEMENTARY
St. James College of Quezon City
72, Corner Minadanao Avenue, Corner Tandang Sora, Quezon City
2005 2010
EXPERIENCES:
MAY 2015 BANGKO SENTRAL NG PILIPINAS SEMINAR, UE Manila
LHEA SAM B. CHAN
19 Mt. Airy New Marikina Subdivision Sta. Elena, Marikina City

Mobile: 09051138406
E-mail: chan.lheasam95@gmail.com
EDUCATION Tertiary Education

Bachelor of Science in Business Administration Major in Marketing
Management
2013- Present
Secondary Education
Marikina Catholic High School
High school Diploma, March 2012
Mt. Everest corner(Gil Fernando, San Roque) Marikina City, Marikina,
Philippines
Elementary education
Marikina Catholic School
Sta. Elena / San Roque, 1800 Marikina City
OBJECTIVE
I am looking for a position in marketing where I will use my skills and experience
in SEO and social media to increase site traffic and propel your companys
growth.
SKILLS
English and
Software: Microsoft programs (word, excel, PowerPoint), fluent in

Filipino
Self-motivated, initiative, high level of energy.
SEMINARS ATTENDED
September 22, 2014
March 3, 2014
Marketing! Big Word

Karl Michael R. Andasan
58 Lopez Jeana St. Tanong Marikina City

09263301438
Email address: karlandandasan@gmail.com
CAREER OBJECTIVE
I am seeking for company where I can contribute and use meaningfully all my skills for
continues professional growth and better serve the company.
EDUCATIONAL ATTAINMENT
Tertiary Education
School: University of the East
Degree: Bachelor of Science in Business Administration Marketing Management
Address: 2219 Claro M. Recto Avenue Manila, Philippines
2013 Present
Secondary Education
School: Marikina Catholic School
Year Graduated: S.Y. 2012 2013
Primary Education
School: Marikina Catholic School
Year Graduated: S.Y. 2008 - 2009
PERSONAL INFORMATION
Date of Birth: March 22, 1995
Place of Birth: Marikina City
Age: 20
Height: 57
Sex: Male
Weight: 62 kg
Civil Status: Single
Citizenship: Filipino
Religion: Roman Catholic
HEIRLEY LOUISE B. SALES

Unit 8E Symphony Towers Sgt. Esguerra St. Cor.
Timog Ave. Quezon, City
Mobile: 09177008415
Email: louisesales@hotmail.com
February 16, 1997

Single
EDUCATIONAL BACKGROUND
Tertiary:
University of the East - Manila

College of Business Administration Major in
Marketing Management
2013-present
Secondary:
St. Paul College of Ilocos Sur

2009 2013
St. Paul College of Ilocos Sur
2003 2009
Primary:
SEMINARS ATTENDED
September 22, 2014

March 3, 2014
Marketing! Big Word


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Table of Contents

Company name. Address, Form Ownership..................................3

Statements of Mission, Vision and Goals......................................3

Nature of Operations and Product/s Being Offered.......................3

Market Research and Analysis...........................................................4

Research Methodology and Instrument/s.......................................4

Tabulations and Interpretations of Result......................................6

Time & Motion Study and Capacity Assessment.........................34

Brief Profile of Owners................................................................42

Organization and Job Analysis.....................................................44

Project cost and allocation...........................................................50

Financing Plan/Sourcing of Funds...............................................53

Projected Capital Requirement (Total Investment Cost).............54

APPENDICES Sample Questionnaire...............................................................65

C. Nature of Operations and Product/s Being Offered

Market Research and Analysis

respondents and research instrumentation.

Description of the Respondents

B. Tabulations and Interpretations of Result

Table 1 shows that most percentage (43%) of respondents are coming

Facebook and Instagram.

and the secondary market will be the consumer outside the

Our attractive packaging and different flavors would catch customers

Sweet Ganascia Enterprise will be using a biodegradable plastic

Smores Truffle Flavor

Cost per Serving

Total Direct Materials Cost

Total Indirect Material Cost

Total Unit Cost

Total Unit Cost = P7.49

Choco Peppermint Truffle Flavor

Cost per Serving

Graham Crushed Crackers

Total Direct Materials Cost

Total Indirect Material Cost

Total Unit Cost

Total Unit Cost = P8.24

Choco Latte Truffle Flavor

Cost per Serving

Total Direct Materials Cost

Total Indirect Material Cost

Total Unit Cost

Total Unit Cost = P7.69

Price per unit

truffles, Choco peppermint and Choco latte

The firm will produce (210) chooballs per day

The firm is a manufacturing type of company where in the partners

will be the one to produce chooballs.

B. Tools and Supplies (Including Office Supplies)

B.3. Office Supplies

B.4. Other Supplies

C. Time & Motion Study and Capacity Assessment

Pour the Allpurpose

In a total of 60 minutes of production, we can make 105 pieces of chooballs.

E. Total Production Cost

P 33.00 per pack

P 27.00 per pack

P 5.00 per 200

-Choco Peppermint Flavor

-Choco Latte Flavor

E.2. Indirect Materials

E.3. Direct Labor

E.4. Indirect Labor

Utensils & Materials