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EXECUTIVE SUMMARY
The Company
PanPinoy Delights brings the best pancakes closer to every Filipino taste buds.
Using all natural fruits that Filipinos used to love for our sauce as best alternative to syrups,
PanPinoy Delights aims to increase the interest of Filipinos in having pancakes as
substitute for breakfast at the same time it can be also served for snacks in a healthier and
more suitable way. PanPinoy Delights pancakes comes with: Pineapple Marmalade,
Avocado with condensed milk, papaya puree, mango jam.
PanPinoy Delights is the very first to offer the most affordable and accessible
premium pancake experience. We set up our business by putting up food stalls on places
where most people are busy such as school, offices, and other establishments. Knowing
that plenty of Filipinos tend to have less time for food, we made our pancakes available for
most of the day.

Mission Statement
Panpinoy delights envisions to be the number one, in the minds and hearts of every
Filipino people, in giving delicious and delightful pancakes at its best quality. Rest assured
that our dedication to serve would remain intact, as it is the satisfaction of our customers is
the number one priority.
Panpinoy delight sees itself reaching out and bringing delight to every Filipinos all
throughout the Philippines. Within a span of 3 to 5 years, Panpinoy delights will expand and
become open for franchising
Market Opportunity
Based from our research, more people tend to sacrifice their time for work over food.
These people commonly include students, employees, workers and more. The quest of
taking less time for food are evident now in the society since it is now a fast-paced world.
That is why the owners of the business wants to introduce the pancakes more known to the
busy Filipinos who have less time for food. Pancakes are very convenient to eat. The
business will provide an accessible, affordable and convenient pancake.
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Strategy
PanPinoy Delights plan to penetrate the market by putting innovation in the food industry by
introducing the Filipino style of pancakes.
In making success to the expansion of the business, we would invest most of our profit to
open more stalls for the first 2 years. We would be putting up stalls more strategic
locations so that we can capture better market for the growth of our business.
Management
Panpinoy Delights will be leaded by John Michael Moralejo who shall act as the
General Manager. Under the General Manager are the Sub Managers: Joven Fajanilan for
Operations, Joe Carlo Soriano for Marketing, Learned Cruz for Human Resource and
Emielle Lucas and Jerone Malangen for Finance. Below are the strengths and skills of the
owners.
Emielle Lucas (Financial Manager)
-provided most of the equipments to be used.
-has connections with realty companies and offices in which we can invest into or start the
business
-Owns a family farm in Cagayan
Jerone Malangen (Assistant Financial Manager)
-Owns publishing house can help the business in advertisements
-Owns a food cart that ready to be used
Joven Fajanilan (Operations Manager)
-Has connections multiple food bloggers and blogsites
Learned Cruz (Human Resource Manager)
-Skills in cooking
- family had a food business.
Joven Fajanilan (Operations Manager)
- Knows many corporate partners
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- Connections with other firms
Joe Carlo Soriano (Marketing Manager)
-Also had skills in cooking
-Fruit farm in Roxas, Isabela
John Michael Moralejo (General Manager)
-Organizational Leadership Skills
-Mango farm in Zambales, had some avocado trees in Antipolo residence

Competitors
The pancake food business industry is not very much congested unlike the other
food business industries. Panpinoy delights faces direct competition from Pancake House
and International House of Pancakes. These two major competitors are the top dogs in the
business of selling pancakes. They are much known for their high-priced, premium quality
of pancakes. They have a wide variety of pancakes and also have many other products
which they sell with pancake. Other competitors are fast food chains such as Mcdonalds,
Jollibee, KFC, also offers Pancakes. These fast food chains only offers a limited variety of
pancakes, most commonly pancakes with butter and syrup. Their pancakes are generally
affordable but the serving is limited only for breakfast hours.

Competitive Advantage
Compared to our direct competitors IHOP and Pancake House, we are more accessible to
our target market. This is because Pan Pinoy Delights aligns its products and services to
the convenience of its customers. We also offer pancakes that are cheaper in price but at
the same time we let our customers to have the premium pancake experience.
Compared to our indirect competitors, Jollibee, Mcdonalds and other fast food restaurants
that offer pancakes, PanPinoy Delights offer a variety of pancakes by having different
flavours made from natural fruits which are commonly loved by Filipinos. As to Belgian
Waffle and Waffle Time, we provide more quality products at the same pricing level.

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I. MARKETING PLAN

Product Description
PanPinoy Delights product are pancakes which flavors come from native Filipino
fruits. The business aims on bringing the best of pancakes closer to every Filipino taste
buds. Pancakes are not just offered as an alternative for breakfast but also as a healthier
and more suitable way of having snacks. PanPinoy Delights uses natural fruits that Filipinos
used to love, for our sauce as best alternative to commonly used syrups and butter.
PanPinoy Delights pancakes comes with: pineapple marmalade, avocado with condensed
milk, papaya puree, mango jam.

Costing
Raw Materials Neded for a Mixture of the Hot Cake
Materials Prices Quantity Computation Price
Maya Hot
Cake Mix 62.5-(500g) 250g 62.5/2=31.25 31.25
Golden
Fiesta Oil 283.95-(2L) 2tbs.
283.95/2=141.975 Per L :
141.975/12=11.83125 Per Cup :
11.83125/30=.394375 Per tbs.*2=.78875 0.78875
Water
1 Container
(25L)=45 1 (cup) 45/25=1.8 Per L : 1.8/12=.15 0.15
Egg 3-5/pc. 1pc. 3*1=3 3
Total 35.18875

Raw Materials Neded for the Mixture of the Toppings
Materials Prices per Material Quantity Price
Mango 100/kl. 2kls. 200
Avocado 130/kl. 2kls. 260
Papaya 35/kl. 2kls. 70
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Pineapple 35/pc. 4pcs. 140
White Sugar 55-(1kl.) 6kls. 330
Alaska (Blue) Condensada 35.45-(300ml) 4pcs. 141.8

Total 1,141.80






Packaging cost for one serving is 4 Pesos. Total cost = 17Php
Pricing
PanPinoy Delights pancakes are all priced at 50 Php.
Branding
Our product shall be named Panpinoy. Flavors of which are called: Avocado
Dessert, Pineapple Marmalade. Papaya Puree and Mango Jam.
Packaging
Our product is placed conveniently in a cardboard box in order to prevent
spills of pancake sauce and the pancake itself. Cardboard boxes are highly
biodegradable as we care for our environment. Also, together with the cardboard box
in a piece of banana leaf as we are Redefining Pancakes, the Filipino style.
Banana leaves are known as a traditional Filipino substitute for plates.
Target Market
Our main target market are people who have less time for food which are most
preferably students, employees, workers and others. Since one of the features of the
business is availability and convenience we targeted those persons who are most of the
time busy and have less time to take their food or snacks.
Pan Pinoy Delights Serving
Materials Prices Quantity Price
Price Per Hot Cake 5 2 10
Any Topping 1 3 tbs. Per serving 3
Total Cost Per Serving 13
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Method of Sales and Distribution
Kiosks/Carts are to be placed strategically in malls, business establishments,
commercial places and schools where our target market is evidently located.

Market Analysis
Competitors
The pancake food business industry is not very much congested unlike the
other food business industries. Panpinoy delights faces direct competition from
Pancake House and International House of Pancakes. These two major competitors
are the top dogs in the business of selling pancakes. They are much known for their
high-priced, premium quality of pancakes. They have a wide variety of pancakes and
also have many other products which they sell with pancake. Other competitors are
fast food chains such as Mcdonalds, Jollibee, KFC, also offers Pancakes. These
fast food chains only offers a limited variety of pancakes, most commonly pancakes
with butter and syrup. Their pancakes are generally affordable but the serving is
limited only for breakfast hours. Some restaurants such as Maxs and Italiannis also
offer premium pancakes on their menus. PanPinoy Delights also face indirect
competition with waffle businesses such as Belgian Waffles and Waffle TIme
because of the same ingredients and the same way of selling products through food
stalls. Below are some analysis of the competitors.
Pancake House
Strengths
- Highly established
- Internationally based
- Few major competitors
Weaknesses
- Few outlets
- Selected market- High end
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- Lack of marketing efforts
International House of Pancakes
Strengths
- Internationally based
- Few major competitors
Weaknesses
- Starting business here in the country
- Few outlets
- Selected market- High end
- Lack of marketing efforts
McDonalds
Strengths
- Many outlets
- Prices are affordable
- Well-known brand
Weaknesses
- Fast growing competitive market
- Huge competition
- Low innovative company
- Unhealthy food menu
Jollibee
Strengths
- Many outlets
- Well-established business
- Creative marketing program
- Affordable prices
- A monument of Filipino victory
Weaknesses
- Fast growing competitive market
- Huge competition
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- Low innovative company
- Unhealthy food menu
Waffle time and Belgian Waffle
Strengths
- Affordable
- Accessible
- Wide variety of flavors
- Presence in every strategic locations
Weaknesses
- Poor quality of ingredients
- Limited only to waffles

Porters Five Forces
Bargaining Power of Suppliers
The power of suppliers poses high threat to the industry of pancake
business. Suppliers for ingredients in pancake products are relatively the
same, therefore it puts pressure to the companies if the suppliers varies their
prices which will result in higher production cost. Also the buying firms are not
that important to suppliers for ingredients for pancake such as flour, eggs and
cooking oil are more needed in other food industries.
Bargaining Power of Buyers
The consumers have a moderately high effect in the competition on its
bargaining power. Consumers will expensively switch to competing brands if
they are to choose over Pancake House or IHOP to fast food chains such as
McDonalds and food stall such as Belgian Waffles. They can still expensively
switch when they choose among fast food chains and those with food stalls. It
is also in the discretion of the consumers whether or not buy the products of
the competing firm.
Threat of Substitutes
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The threat of substitute also have a high impact in the competition.
Substitute products which are closely related to pancakes in the food industry
such as waffles shows that customers can inexpensively switch to other
products.
Threat of New Entrants
New competitors shows a little power in the competition because it
requires big capital to start up the business, differentiation of product and cost
advantages. Entrants in the pancake industry should have all these
requirements in order to better penetrate the market and easily gain market
share.
Rivalry among competitors
Overall, there is great rivalry among all of the competitors in the
pancake industry. Top-tier pancake business such as Pancake House and
IHOP puts more pressure in the competition to small scale businesses such
as food stalls. That makes the competition harder for those who offer cheaper
pancakes and these firms should battle it out in terms of who has more
quality, better differentiation and lower costs. In terms of price competition,
Pancake House and IHOP has the highest prices, restaurants such as Maxs
and Italiannis offer a bit lower price than the top two competitors and other
firms that offers pancakes are comparatively similar. In terms of promotion,
fast food chains only serve their products on breakfast times while others are
available throughout the day. Pancake House and IHOP provides the highest
level of customer service for they are really recognized as pancake
restaurants.

Market Research
Respondents: 85
Male and Female 15-50 years old
Location: Random ( Schools, Offices, etc.)
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Marketing Strategies
Target Awareness
School
Per day for 1 store in school (San Beda Snackbar)
5000 Target awareness x 8% SCR = 400 customers
5000 TA x 8% SCR x Php 50 selling price = Php 20,000 Projected Revenue
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Office
Per day for 1 store in commercial establishment (canteen)
5000 Target Awareness x 8% SCR = 400 customers
5000 TA x 8% SCR x Php 50 selling price = 20000 projected revenue
Mall
Per day for 1 store in mall (SM food court)
5000 Target Awareness x 8% SCR = 400 customers
5000 TA x 8% SCR x Php 50 Selling price = 20000 Projected revenue

Advertising Strategies













Advertising
Strategy
School Mall Office
Emails, Online
Msgs
Facebook
messages, Emails
NA Emails
Outdoor
posters, flyers
Posters Posters, Flyers Posters, Flyers
Ambient
Signages
Tarpaulins Tarpaulins Wall
ads
Tarpaulins
Online social
media, blogs, site
advertisements
FB page, twitter,
IG, blogs
FB page, twitter,
IG, blogs
FB page, twitter,
IG, blogs
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Advertising on School
Emails and online messages
o Total connections on Facebook, Twitter from the group(Bedans) 1500++
(estimated)
Posters
o 25 Posters (5 on catwalk, 5 near snackbar, 4 around Maurs Lobby, 4 gates, 2
near Fior, 2 nursing building, 3 grandstand benches)
o Costing : 40 pesos per piece = 40x25 = 1000Php
Tarpaulin w/ stand
o 2 pcs 3x2 at the stall
o Cost: 120Php per tarp 130Php - Stand
Blogs
Advertising on Mall
Poster Stands
o Near Escalators, Walkways,
Flyers
o 5000 flyers to be distributed near entrances, near foodcourts,
Wall ads
o Near CRs, Near Entrance, Near Cinemas, Near Supermarket
Tarpaulins
o 3 tarps at the store
Advertising on Office Building Canteen
Emails, Business Cards
o Distribute to offices then interact thru email
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Posters
o Around building canteen 10 pcs
Flyers
o Near canteen 3000 pcs
Tarpaulins
o 2 pcs 3x2 placed at the store.

Sales Strategies
We will conduct free tasting near or within our stalls to help prospective
buyers identify and assess the taste of pancake and ultimately, our unique toppings.
We expect people to give feedbacks regarding our product. At least 1000 free mini
slices of pancakes with topping are to be given in each stall every week.
Cost of Free Taste
1 serving costs 13 pesos 1 serving = 8 free taste serving
13/8 = 1.625 pesos 1.625*1000 = 1625 pesos
For 3 stalls a total of 3000 free taste samples are given which costs 4875Php.
Morning Rush Promo Since pancakes are much known to be eaten during
breakfast, in order to increase the sales, consumers who will buy between 7am to
9am will have a 5php off discount
For Bulk orders of more than six items per person, we will give freebies such
as t-shirts and mugs.

Promotion Strategies
For our frequent buyers, we will give LOYALTY CARD. For their every
purchase of our product, we will give stickers until they will complete the 10 sticker
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slots and shall be entitled to free pancakes and toppings of their choice and
freebies such as t-shirts and mugs.
To ensure that customers will surely buy our products, coupons are to be
distributed to selected customers that will entitle them to a 10 Php Discount.
We will also make our display materials attractive; this includes our menu and
the stall itself. Studies show, as it was already proven, that clean looking but colorful
menu has a strong impact on the buying behavior of buyers.

Effectiveness of Marketing Strategies
Social Media
Social media marketing is one of the most important types of online marketing
where small businesses are marketing their products/services and brands on social
media websites like Facebook, Twitter, LinkedIn, Google+, etc. According to
Mediabistro, 73% of small businesses are using social media these days. This
clearly shows the growing importance of social media marketing among small
businesses.
Growing importance of social media websites among businesses
Social media marketing has become an essential part of online marketing
strategy among small businesses because of its cost-effectiveness, ability to reach
targeted audiences quickly and generate more leads/sales. Let's discuss these
things in detail.
Social media is effective and inexpensive
Social media marketing is very important for small businesses because of its
inexpensiveness and ability to reach large number of targeted audiences within less
time and very little efforts. According to Forbes, 94% of corporates are using social
media and 85% said that it has given their business more exposure.
Branding can be done effectively on social media
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Social media marketing is the best tool for small businesses for branding. According
to Socialmediatoday, 83% of customers prefer to connect to the brand on Facebook
and 53% on Twitter. A study by Nielsen also reported that 46% of online users count
on social media while making purchase decision and 50% of shoppers made
purchases based on the recommendations on social media websites.
Customer acquisition is easy on social media
With more than half of the world's population registered with different social media
platforms, the chances of acquiring customers are fairly high on social media
websites. There are approximately 1.74 billion social media users according to
eMarketer and social media websites play a crucial role in acquiring customers to
the businesses. In 2013, 36% of marketers acquired customers via Twitter, 52% via
Facebbok and 43% via LinkedIn.
Social media enables direct customer interaction
Through social media, businesses can interact with customers directly. Small
businesses can attract customers by engaging them with some interactive methods
like Question and Answers, Polls, etc. According to Socialmediatoday, 53% of
marketers are using social media as a two-way conversation and engagement tool.
Social media marketing can generate more leads/sales
Social media marketing plays an important role in generating leads and thus
increasing sales to the businesses. A survey by Socialmediatoday revealed that 71%
of social media users are more likely to purchase products from brands that they are
connected on social media websites. A study by HubSpot revealed that social media
produces almost double the marketing leads than any other marketing method and
lead-to-close rate is 100% higher on social media.
- See more at: http://www.bizible.com/blog/bid/343058/Importance-of-Social-Media-
Marketing-Among-Small-Businesses#sthash.GxgJzgSZ.dpuf

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Flyers
While Internet Marketing has become increasingly popular with companies,
one thing to always remember is that direct marketing tools are still very effective.
Print items such as flyers, business cards and folders are often overlooked as a
necessary component in marketing your business. In my experience, customers
always tell me how well a certain flyer worked for them in gaining valuable business
and often re-order more as soon as they run out of stock to distribute.You will
always find how an effective design in printing material can assist you in
constructing your brand by delivering your companys specific message across to a
targeted audience.
Through flyers, you need to captivate your audience by advertising discounted rates
or some crazy super specials to draw your clients in. The main point is to create
interest. Does the design catch your eye? Does it draw your attention and invite the
customer to read about your business?
Choosing effective colours, graphics and content for your flyer is essential, as it is
either an intriguing first impression of your business or even could be a not so great
final impression on your business to a potential client. The point is to popularize
your company and make people want to know more about what services you have
to offer. The branding and marketing of your business will always leave a lasting
impression on people.
It is without a doubt that flyer printing is affordable and effective, but always
remember that distribution plays a huge role in it reaching your potential clients.
Think about ways in which you will get your flyers out. With whatever way you
choose, ask lots of questions to the company you are going to be using to distribute
your flyers and generally go with someone that has good references.
As American oil well firefighter Red Adair famously once said: If you think its
expensive to hire a professional to do the job, wait until you hire an amateur. Last
thing you want is someone to happily take your cash and dump your flyers behind a
bush for nobody to see! - http://www.mariannhillpress.co.za/flyers-are-still-a-very-
effective-marketing-tool-in-business/
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Posters
Advertising is an extremely lucrative industry but it is also a very diverse one,
meaning that there are always new and interesting ways for those in the business to
reach their target audience. It is an industry where the competition is fiercer than
almost any other so everything counts towards the success of each individual
campaign. Online, video and email advertising are some examples of the relatively
newer methods but posters are certainly separate from this particular category.
Advertising in this way has been found to still be extremely effective and these are
some of the main reasons why this is the case.
Versatility
Placing your advertising in front of a large number of people is a box that can be
ticked by billboard ads of course, but due to the sheer size of these it is impossible to
move them around easily. When you use posters for advertising you have much
more control over what happens with it. A poster can fit into a space so easily and
you are able to decide upon this in a much simpler way than you would get with
billboards. Although posters are smaller than billboards they are still very striking and
are great at grabbing people's attention when they pass them either in the street or
elsewhere.
Targeting the audience you want
Poster advertising is excellent because it allows you to place them right in front of
the people you want to target with your ad. There is much more room for manoeuvre
with this method and you can look at the type of places where you believe your
audience is likely to be and put the posters up here to give you the best possible
opportunity of capturing a significant number of people with your message. You
could think of poster advertising as a considerably more intricate method of billboard
ads.
Success rate
Due to the very nature of posters people are almost faced with them head on and
their eyes are drawn to the content as a result. You can put them in so many
different places, from a phone box to a shop window, and these places are always
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guaranteed to be perfect for drawing attention to your ad. There is a high rate of
effectiveness for poster advertising and this is the biggest reason why this method
has remained so frequently used for such a long time. If somebody sees that an ad
is on a poster they will also see it as a seal of approval in terms of its credibility.
Article written by Martin Collins on behalf of the large format digital printing suppliers
-colourgraphics.com. -
http://techandscience.com/techblog/ShowArticle.aspx?ID=2730
Free Taste
This technique is particularly useful for new products. People may be
reluctant to try something new when they see it in a shop, without having first tasted
it. In developed markets companies often deliver small samples of their new product
to every household in a country. Agroprocessors could consider handing out
samples at shops for people to taste when they are going in. This would have to be
done in conjunction with a good point-of-sale display.
http://www.fao.org/docrep/007/y4532e/y4532e08.htm


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II. ORGANIZATIONAL AND MANAGEMENT PLAN

Vision / Mission
Panpinoy delights envisions to be the number one, in the minds and hearts of every
Filipino people, in giving delicious and delightful pancakes at its best quality. Rest assured
that our dedication to serve would remain intact, as it is the satisfaction of our customers is
the number one priority.
PanPinoy Delights sees itself reaching out and bringing delight to every Filipinos all
throughout the Philippines. Within a span of 3 to 5 years, PanPinoy delights will expand and
become open for franchising.
PanPinoy Delights aims to expand its business operations in a span of 5 years. At
the start of the business, three stalls are to be established in a school, mall and a business
establishment. For the next two years, we plan to open 6 more stalls in similar target
locations. After three years, we plan to launch our very first pancake restaurant that offers
new products and wider variety of pancakes. Upon reaching the 5
th
year of our business, we
aim to have at least 20 stalls and 2 more pancake restaurants.
After 5 years of business, PanPinoy Delights shall be open for franchising in order to
expand as we plan to take our business nationwide.

Strengths and Weaknesses
The strengths of the business is that it differentiates its pancake products to others
by offering the Filipino kind in which the toppings used are natural fruits which are
commonly found in the Philippines. Another strength is that, the business will try to make its
pancake available throughout the day and the accessibility of having premium kind of
pancakes which are found only on big competitors such as Pancake House and IHOP. The
owners of the business have their respective fruit farms in which most of the ingredients
needed are available, which lessens our cost of not buying into fruit stands on markets in
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which prices are higher. The price of its product are very affordable considering also the
quality of our pancakes which we highly assure to our customers.
The weaknesses found in the business is that, the prices of our ingredients may vary
if such circumstances like low supply and present calamities affects the availability in our
suppliers. The aim to get a good market share is hard considering that Pancake House and
IHOP have already established themselves as big-time restaurants whose primary products
are pancakes. We also face competitions with fast food chains because of having similar
prices and the accessibility of the stores.
Legal Structure



Management Policies and Processes
A. General Policies
1. Staffs must wear their Proper Uniform at all times
General Manager
John Michael Moralejo

Operations Manager
Joven Fajanilan
Cook
Stall Attendant (3)
Cashier (3)
Truck Driver Helper /Porter
Marketing Manager
Joe Carlo Soriano
Marketing Assistants
(2)
Human Resource
Manager
Learned Normand
Cruz
Financial Manager (2)
Emielle Lucas &
Jerone Manlangen
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2. Working Hours is 6:30 am to 7:30 pm
3. No Smoking w/in the premises
4. Pay day is during the 15
th
and 30
th
day of the month
5. Leaves should be filed with the management two weeks prior to the day.
6. Observe Cleanliness at all times
7. Place the equipments/utensils on their proper place to avoid accidents.
8. Turn off equipments every after use.
9. Respect Customers and Co Employees
10. Stall Attendants shall be liable for the cooking processes in the stall and the cleaning
of the premises.
11. Cashier shall record all the everyday sales and expenses as well as the records for
inventories.
12. Managers shall pay visit to the branches weekly
Time schedule is as follows:
General Manager- 4 times a week (visit) (MWFS)
Operations Manager- 3 times a week (visit) (TTHS)
Human Resources- 3 times a week (visit) (M/W/F)
Financial Manager- 2 day a week (visit) (T/TH)
Marketing Manager- 3 day a week (visit) (M/W/F)
13. All managers shall report weekly to the general manager.
14. Assistant Financial Manager is responsible in helping the cashiers in doing the
financial reports.
15. For the Appraisal Tool Evaluation, HR manager are the one responsible to evaluate
all employees plus the General Manager. GM shall evaluate the other Managers.

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Job Descriptions and Qualifications
General Manager
(Monthly Salary = Php 30000)
Job Specifications Skills/Qualifications
Consistently provides a quality
product and customer service
experience that delivers total
customer satisfaction
Responds positively and quickly
to customer and employee
concerns with the help of the
Operations manager. He
corrects potential problems
before they affect customers.
Hires high quality people who
demonstrate and ensure
consistent customer satisfaction
Oversees the marketing plans
of the Marketing manager and
the financial reports of the
Financial Managers.
Evaluates each employees
performance based on clearly
communicated standards and
expectations with the
assistance of the HR manager.
The GM holds the employees
accountable for performance.
The GM makes tough decisions
regarding all performance
related issues in the restaurant;
confronts poor performance
Develops and executes the
business plan for the company.
Achieves results by planning,
communicating, delegating and
following up.
Ensures business and
personnel practices are within
Have thorough knowledge
about marketing strategies
Be able to maneuver and
develop business procedures
Have proficient leadership,
organisational and supervisory
skills
Be dependable and
professional
Have computer and software
skills
Have superior training and
presentation skills
Be able to communicate
successfully in both written and
verbal format
Be able to properly manage
teams and employees
Be able to delegate
responsibilities
Have first-rate skills in
understanding, creating and
analysing financial reports or
budgets
Be able to produce high level of
quality service to colleagues
Understand organisational
culture
Be cordial and amenable
Be resourceful, inventive and
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the law and consistent with
policies and procedures
Holds meeting regularly to
ensure all employees and
managers are motivated in line
with the partnerships goals.
self-confident

Operations Manager
(Monthly Salary = Php 30000)
Job Specifications Skills/Qualifications
Establishes department
goals with assistance from
the GM and communicates
them to the employees
Actively supports employee
growth through supervision
and orientation of new
employees; updating
employees regularly on
product knowledge; and
discussing performance with
each employee.
Ensures that all facilities,
equipments and procedures
meet all necessary
regulations; develops and
updates a regular
maintenance schedule for all
facilities and equipments
Monitors delivery of goods
and supplies from the farms
to the production facility and
to the stalls and makes
necessary adjustments to
the delivery process for
better efficiency
Supervises the processing in
the production facility as well
as the actual operation of the
stall
Strong organizational skills
Be able to multitask
Be able to use computer
applications effectively
Have prior experience in
operational management
Efficiently communicate both
verbally and in written form
Have comprehensive knowledge of
quality assurance principles,
methods, design, testing and
implementation
Have leadership and supervisory
skills
Have interpersonal skills
Be able to work with teams
Be able to coordinate with other
departments
Excellent project, planning, change
and time management capabilities
Be cordial and professional
Be innovative
Have good judgement and
decision making skills
P a g e | 25

Finds ways for the business
to be more productive by
providing effective methods
in the business operations

Marketing Manager
(Monthly Salary = Php 30000)
Job Specifications Skills/Qualifications
Accomplishes marketing
and sales objectives by
planning, developing,
implementing, and
evaluating advertising
Achieves marketing and
sales operational
objectives by contributing
marketing and sales
information and
recommendations to
strategic plans and
reviews; preparing and
completing action plans;
resolving problems;
identifying trends;
implementing -change.
Identifies marketing
opportunities by identifying
consumer requirements
and defining market
Improves product
marketability and
profitability by researching,
identifying, and capitalizing
on market opportunities;
improving product
packaging; coordinating
new product development
Provides information by
collecting, analyzing, and
summarizing data and
trends
Prior sales or marketing
experience
Superior communication
skills
Efficient in using computer
applications and software
Strong leadership and
management skills
Be able to create business
leads
Be a good listener and
communicator
Have excellent
interpersonal skills
Effective networking skills
Be able to negotiate with
employees, clients and
stakeholders
Have confidence and
professionalism
Be focused and flexible
Be amicable and
approachable
Be able to do
presentations, and conduct
meetings
P a g e | 26


Financial Manager
(Monthly Salary = Php 30000)
Job Specifications Skills/Qualifications
Provides and interprets
financial information
Monitors and interprets
cash flows and predicting
future trends
Analyses change and
advices accordingly
Formulates strategic and
long-term financial plans
Research and reports on
factors influencing
business performance
Developing financial
management mechanisms
Conducts reviews and
evaluations for cost-
reduction opportunities
Manages the companys
financial accounting
Produces accurate
financial reports to specific
deadlines
Manages budgets
Arranges new sources of
finance for a company's
debt facilities
Written and oral
communication
Technical, numeric and
analytical skills
Logic and quick thinking
Time management
Producing expert advice
Resolving issues
Being discrete
Handling performance
management processes
Risk assessment
Commercial awareness
Managing relationships
Negotiating


Human Resource Manager
(Monthly Salary = Php 30000)
P a g e | 27

Job Specifcations Skills/Qualifications
Maintains the work
structure by updating job
requirements and job
descriptions for all
positions.
Maintains company staff
by establishing a
recruiting, testing, and
interviewing program;
counselling managers on
candidate selection;
conducting and
analyzing exit interviews;
recommending changes.
Prepares employees for
assignments by
establishing and
conducting orientation
and training programs.
Maintains a pay plan by
preparing pay budgets;
monitoring and
scheduling individual pay
actions; recommending,
planning, and
implementing pay
structure revisions.
Ensures planning,
monitoring, and
appraisal of employee
work results by training
managers to coach and
discipline employees;
scheduling management
conferences with
employees; hearing and
resolving employee
grievances.
Being diplomatic
Being discreet and
tactful
People management
and leadership
Time management
Networking
Preparing budgets
Administration and
organization
Understanding
regulations and
employment law
Stress management

Driver
P a g e | 28

(Payment per trip = Php 2000)
Duties Skills/Qualifications
Transport goods and supplies
safely and quickly from production
facility to the stalls
Responsible for loading,
unloading, preparing, cleaning and
maintaining the vehicle
Performs courier duties, if needed
Must be able to drive a multicab
Must possess a valid drivers license
Familiar with the roads of Metro
Manila
Able to lift 50-60 lbs.
Must possess a positive attitude and
work well even without supervision
Be willing to follow directions and ask
questions for clarification if needed.
Ability to work calmly and effectively
under pressure

Helper/Pahinante
(Payment per trip = Php 1500)
Duties Skills/Qualifications
Assists the driver in loading and
unloading the vehicle
Records and inspects goods while
being loaded and unloaded per
stall
Ensures that the driver is on track
with the deliveries
Able to lift 50-60 lbs.
Must possess a positive attitude and
work well even without supervision
Be willing to follow directions and ask
questions for clarification if needed.
Ability to work calmly and effectively
under pressure
P a g e | 29


Cook
(Monthly Salary = Php 12000)
Duties Skills/Qualifications
Inspect food preparation ensure
safe, sanitary food-handling
practices
Weigh, measure, and mix
ingredients according to recipes
or personal judgment, using
various kitchen utensils and
equipment.
Process fruits into jams using
kitchen equipment provided
Ensure good quality of
processed goods
Have experience in cooking and
food processing
Must possess a positive attitude
and work well even without
supervision.
Be willing to follow direction and
ask questions for clarification if
needed.
Ability to work calmly and
effectively under pressure

Cashier
(Monthly Salary = Php 9500)
Duties Skills/Qualifications
P a g e | 30

Maintain an awareness of
all product knowledge
information and promotions
Receive payment by cash
and issue a corresponding
receipt
Count money in cash
drawer at the beginning of
shifts to ensure that
amounts are correct and
there is adequate change
Greet customers
Answer customers
questions
Resolve customer
complaints
Experienced in maintaining a
cash drawer
Knowledge of basic math
Must possess a positive
attitude and work well even
without supervision
Be willing to follow directions
and ask questions for
clarification if needed.
Ability to work calmly and
effectively under pressure

Cashier
(Monthly Salary = Php 9500)
Duties Skills/Qualifications
P a g e | 31

Maintain an awareness of
all product knowledge
information and promotions
Receive payment by cash
and issue a corresponding
receipt
Count money in cash
drawer at the beginning of
shifts to ensure that
amounts are correct and
there is adequate change
Greet customers
Answer customers
questions
Resolve customer
complaints
Experienced in maintaining a
cash drawer
Knowledge of basic math
Must possess a positive
attitude and work well even
without supervision
Be willing to follow directions
and ask questions for
clarification if needed.
Ability to work calmly and
effectively under pressure

Marketing Assistant
(Wage per day = 440)
Duties Skills/Qualifications
P a g e | 32

Distributes fliers to assigned places
Post posters/tarapaulins in designated
places
Maintain an awareness of all product
knowledge information and promotions


Proactive and confident
Be able to communicate
effectively
Must possess a positive
attitude and work well even
without supervision
Be willing to follow directions
and ask questions for
clarification if needed.
Ability to work calmly and
effectively under pressure

Performance Appraisal
This performance appraisal tool aims to evaluate the performance of each employee
on the business entity. The purpose of such is to improve and at the same time evolve a
good business operation and develop camaraderie among employees and employers. Also,
bonuses and/or incentives may be awarded to employees/managers who score highly.
Each item may be rated from 5 to 1. 5 being the highest, and 1 being the lowest.
5 Outstanding Consistently far exceeds expectations.
4 Above Expectations - Consistently meets and frequently exceeds expectations.
3 Meets Expectations - Consistently meets and occasionally exceeds expectations.
2 Below Expectations - Occasionally fails to meet expectations.
1 Needs Improvement - Frequently fails to meet expectations.
Those who achieved an average score of 3.5 and above shall receive a bonus
amounting to 10,000Php for Managers and 5,000Php for the employees.
Evaluation shall be done every month
P a g e | 33



General Manager
Responsibilities: 5 4 3 2 1
Responds positively and quickly to customer
concerns

Oversees the marketing plans of the
marketing manager and the financial reports
of the financial managers

Evaluates each employees performance
Develops and executes the business plan for
the company

Holds meeting regularly to ensure all
employees and managers


Operations Manager
Responsibilities: 5 4 3 2 1
Establishes department goals and
communicates them to employees

Supports employee growth by supervising and
orienting them

Ensures all facilities, equipments and
procedures are working and meet necessary
regulations

Monitors delivery of supplies and makes
P a g e | 34

necessary adjustments
Supervises processing in the production
facility and the actual operation of the stall


Marketing Manager
Responsibilities: 5 4 3 2 1
Plans, develops, implements, and evaluates
advertising

Contributes marketing and sales information
and recommendations to strategic plans and
reviews

Identifies marketing opportunities by
identifying consumer requirements

Improves product marketability and
profitability

Provides information by collecting, analyzing,
and summarizing data and trends


Financial Manager
Responsibilities: 5 4 3 2 1
Manages a companys financial accounting,
monitoring and reporting systems

Formulates strategic and long-term financial
plans

P a g e | 35

Research and reports on factors influencing
business

Conducts reviews and evaluations for cost-
reduction opportunities

Manages budgets
Manages the companys financial accounting
Produces accurate financial reports to specific
deadlines


Human Resource Manager
Responsibilities: 5 4 3 2 1
Updates job requirements and job descriptions
for all positions

Establishes a recruiting, testing, and
interviewing program

Counsels managers on candidate selection
and conducts exit interviews

Maintains a pay plan
Appraises employee work results by training
managers to coach and discipline employees




P a g e | 36

Cook
Responsibilities: 5 4 3 2 1
Inspects food preparation area
Weighs, measures, and mix ingredients
accordingly

Processes fruits into jam in good quality and
on time

Practices proper hygiene and cleanliness in
workplace


Stall Attendant
Responsibilities: 5 4 3 2 1
Maintain an awareness of all product
knowledge information and promotions

Weighs, measures, and mix ingredients
accordingly

Ensures good quality of food before serving
Attends and communicates properly to
customers in getting their order

Makes an inventory of supplies



P a g e | 37

Cashier
Responsibilities: 5 4 3 2 1
Maintain an awareness of all product
knowledge information and promotions

Counts money in cash drawer at the beginning
and end of shifts

Answers customers questions
Resolves customers complaints
Keeps a record of the receipts

Driver
Responsibilities: 5 4 3 2 1
Transports goods and supplies safely and
quickly

Follows traffic rules and regulations
Efficiently loads and unloads goods
Cleans and maintains the vehicle

Helper/Porter
Responsibilities: 5 4 3 2 1
Efficiently loads and unloads goods
P a g e | 38

Records and inspects goods being loaded and
unloaded precisely

Ensures that the driver is on track with the
deliveries


Marketing Assistant
Responsibilities: 5 4 3 2 1
Distributes fliers proactively and in a friendly
manner

Properly posts posters and tarpaulins in
designated places

Maintain an awareness of all product
knowledge information and promotions


Benefits
Managerial Positions
o Social Security Systems, National Health Insurance Program, 13
th
Month
Pay,
o Maternity/Paternity Leave, Sick Leave, Holiday Pay, Service Incentive Leave
o Share in Profit
Store Attendants
o Social Security Systems, National Health Insurance Program, 13
th
Month
Pay,
o Maternity/Paternity Leave, Sick Leave, Holiday Pay, Work Bonus
Marketing Assistant/Driver/Porter
P a g e | 39

SSS, NHIP, Maternity/Paternity Leave, Sick Leave, Work Bonuses, Holiday Pay
Accounting and Legal
Panpinoy Delights will have formal ledgers and bookkeeping to monitor cash inflows
and outflows. The company will also have petty cash fund for contingency purposes. Cash
basis method shall be used as method for accounting
Accounting : Cash Basis Method
An accounting system that doesn't record accruals but instead recognizes
income (or revenue) only when payment is received and expenses only when
payment is made. There's no match of revenue against expenses in a fixed
accounting period, so comparisons of previous periods aren't possible.
The cash method is simple in that the business's books are kept based on the
actual flow of cash in and out of the business. Income is recorded when it's received,
and expenses are reported when they're actually paid. The cash method is used by
many sole proprietors and businesses with no inventory. From a tax standpoint, it's
sometimes advantageous for a new business to use the cash method of accounting.
That way, recording income can be put off until the next tax year, while expenses are
counted right away.
Panpinoy Delights, will apply for the services of Puno and Puno Law Offices for its
legal matters. They shall be liable for all things that concerns legal procedures and matters.
Insurance
Panpinoy Delights will apply at Insular Life as our insurance for employee benefits
for instance health, (group hospitalization insurance plan), retirement (retirement
comprehensive group plan), allowances and etc.
Panipinoy Delights will also apply for general and product insurance which are
necessary for the business
General Insurance
For every business, the safety of its premises is a primary concern. Without
commercial liability insurance or professional indemnity insurance, the company and
its employees are vulnerable to lawsuits due to unexpected adverse occurrences.
P a g e | 40

The impact of these on your companys operations can be tremendous, in
terms both of damageto your reputation and financial losses.
Product Insurance
The world is fast becoming a global village. Todays consumers can purchase
anything from almost anywhere in the world. They are also becoming more aware of
their rights, and are much quicker to exercise those rights in lawsuits against
manufacturers, exporters, distributors and retailers.

Security
For inventory security, the business follow the elements in having a good inventory
system
Well Organized Location Names
Location Labels that are easy to read, and unambiguous
Unique, Short, and Unmistakable Item Numbers
Units of Measure
A Good Starting Count
Software that tracks all inventory activity
Good Policies
Most Important: People who know and follow good policies

P a g e | 41

III. PRODUCTION & OPERATIONS PLAN
Product Design / Business Model
PanPinoy Delights is the very first to offer the most affordable and accessible
premium pancake experience. We set up our business by putting up food stalls on places
where most people are busy such as school, offices, and other establishments. Knowing
that plenty of Filipinos tend to have less time for food, we made our pancakes available for
the whole day.
Panpinoy Delights offers simple but high quality pancakes but with a twist. Its
flavours or toppings are made from natural fruits of the Philippines.

Operations
PanPinoy Delights will be located in 3 places.
o San Beda College Snackbar
o PSE Centre, Ortigas (Canteen)
o SM Manila Walkway (kiosk)
Operation Hours will be from 630am to 8pm
Store Hours is 7am to 7pm
Main Storage: Apartment @ 421 C Arenas St., Sampaloc, Manila
Delivery will be thru Multicab Van (from main storage to stores)





P a g e | 42


General Input-Process-Output Framework
Input Process Output
Ingredients
-egg
-oil
-water
-Pancake Mix
--Avocado
--Papaya
--Pineapple
--Mango
-Condensed Milk
Equipments
-Stove
-Blender
-Measuring cups
-Measuring Spoons
-Pans
-Tupperware
-Spatula
-Bowls
1. Put all ingredients in a bowl. Mix
well. Then get two scoops of mix
to be cooked in a pan. Cook for
3 mins. Ready to serve.
2. Peal avocado, put in a blender
and mix it with a condensed milk.
3. Peal, chop and blender fruit. Mix
it with 1:1 cup boiling water and
sugar. For puree, it must be at
least in viscous form. For
marmalade it must be in viscous
and sticky form.
4. Serve pancakes with 3 tbsp
flavor in a cardboard box with
banana leaf
5. Buy equipments from providers.

1. Pan Pinoy Delights
flavored Pancakes

Supplies Management
A truck from our farm is to deliver all the fruits needed for weekly operation every
Saturday at 11am to our main storage.
Another truck from our supplier will deliver paper plates, disposable cups, and
plastic spoons and forks that are to be used by customers who wont dine in.
Our Flavors can last for 6 months without spoiling. However, we are operating on
a weekly basis. Thus, we are cooking our flavors in our storage house twice
every three months as a pre-operation process before it is delivered.
P a g e | 43

Our multicab will pick up all of our supplies including are ingredients and
disposable utensils to be delivered in our 3 stalls every Wednesday and Sunday.
Delivery starts by 6am.
Supplies once delivered are to be inventoried and sorted on storage in every stall
which is to be done by the porter.

Inventory Management
With four pancake makers per stall, we can produce 80 pancakes per hour allowing
us to produce 960 pancakes in a 12 hour operation a day. To avoid food spoilage,
authorized personnel may stop cooking at the 3
rd
hour of their shift if there are no
potential orders.
Cashier is tasked to inventory every order being served to customers.
Stall attendant shall assist in the recording of inventories and ingredients.
Owners will try to venture on computer software systems that help inventory
management a lot easier and faster.

Logistics, Process Plan and Standard Procedures
Upon delivery, supplies and inventories are sorted to different boxes.
Supplies are set aside at a storage box Ingredients are to be placed in a separate
container box.
Toppings for pancakes are to be cooked and processed first for daily
consumption. This will be put on a stainless container. Each toppings have separate
containers.
Placing of Orders are made upon request and payment to the cashier.
Pancakes are to be cooked upon order of customer. Cooking will take about
3-5 minutes then served in a cardboard container with banana leaves with a fork.
Cashier shall make a list of all the orders made during the day.
P a g e | 44


Recipes
Pancake
1 egg
2 tbsp oil
1 cup water
250grams Pancake Mix
Put all ingredients in a bowl. Mix well. Then get two scoops of mix to be
cooked in a pan. Cook for 3 mins. Ready to serve.
Avocado Condensada
Peal avocado, put in a blender and mix it with a condensed milk.
Papaya Puree/Pineapple/Mango Marmalade
Peal, chop and blender fruit. Mix it with 1:1 cup boiling water and sugar. Boil. For puree,
it must be at least in viscous form. For marmalade it must be in viscous and sticky form.

Quality Processes and Waste Management
Sort/Segregate: Keep what is needed and remove everything else from the work
area; when in doubt, throw it away.
Simplify/Straighten: Label and display for easy use only what is needed in the
immediate work area.
Shine/Sweep: Clean daily; eliminate all forms of dirt, contamination, and clutter from
the work area.
Standardize: Remove variations from the process by developing standard operating
procedures and checklists.
P a g e | 45

Sustain/Self-discipline: Review periodically to recognize effort and to motivate to
sustain progress.
Production Capacity
How many products can be produced in X time?
1 pancake = 3 mins Pancake Maker = 4 per cooking
Pancake/Hour = 80 Operation Hours/day = 12 hours
no. of hours x no. of pancakes per hour = 12 x 80 = 960 pancakes per day

If Production Capacity is Less Than Demand
Outsourcing - to reduce costs by transferring portions of work to outside suppliers
rather than completing it internally.
Advantages of Outsourcing
-Cost Saving
-Gaining Outside Expertise
-Improving Operations and Services
-Focusing on Core Competencies
-Gaining Outside Technology
Disadvantages of Outsourcing
-Lost of Control
-Creating Future Competition
-Negative Impact on Employees
-Long-Term Impact
If production is less than the demand, increase production by adding more
manpower and additional work schedule through overtime.
P a g e | 46

When demand exceeds capacity, the company may be able to limit demands
simply by raising prices, scheduling long lead times, and discouraging marginally
profitable business.

If Demand is Lower than Production Capacity
Create another marketing campaign
Promo: Rush! 1 hour buy 1 take 1 promo for all of our customers during 5pm to 6pm
Monday and Saturday.
This will also help increase the sales if the demand is low. It is also one way
to promote our product as a snack.

Tactics for Matching Capacity and Demand
Making Staff Changes
-Increasing or decreasing the number of employees and shifts.
Adjusting Equipment
-purchasing additional machinery or selling or leasing out existing equipment.
Improving and redesigning processes to increasing and better facilitating
throughput. This will help for the better production in the business because it gives
us extra time through convenience made by the improvement of processes.
Adding process flexibility to better meet changing product preferences.


P a g e | 47

IV. FINANCIAL PLAN

Projected Income Statement
PanPinoy Delights
Year One Projected Income Statement

Month 1 Year 1 (3 stalls) Year 2 (6 stalls) Year 3 (9 stalls)
Sales
1,440,000.00

17,280,000.00

34,560,000.00

51,840,000.00
Less: Cost of Goods
Sold

(342,720.00)

(5,875,200.00)

(11,750,400.00)

(17,625,600.00)
Gross Sales
1,007,280.00

11,404,800.00

22,809,600.00

34,214,400.00
Less: Expenses
Advertising Expense
34,050.00

234,050.00

479,294.80

716,610.00
Office Supplies
435.00

5,220.00

10,440.00

15,660.00
Operations Expense
8,000.00

96,000.00

192,000.00

288,000.00
Depreciation
Expense

2,419.42

29,033.00

58,066.00

87,099.00
Rent Expense
125,000.00

1,500,000.00

3,000,000.00

4,500,000.00
Utilities Expense
17,406.51

208,878.12

417,756.24

626,634.36
Salaries Expense
226,280.00

2,715,360.00

3,544,320.00

4,373,280.00
Loan Payable
81,255.00

975,060.00

975,060.00

-
Total Expenses
494,845.93

(5,763,601.12)

(8,676,937.04)

(10,607,283.36)
Operating Income
512,434.07

5,641,198.88

14,132,662.96

23,607,116.64
Income Tax ( 30%) 0 (1,692,359.66) (4,239,798.88) (7,082,134.99)
Net Income 512434.07 3,948,839.22 9,892,864.08 16,524,981.65




P a g e | 48

Projected Balance Sheet
Balance Sheet PanPinoy Delights


START
Assets:

Current Assets:

Cash


1,372,926.00
Inventories


373,400.00
Accounts Receivable
-
Fixed Assets:
253,674.00


Total Assets:
2,000,000.00


Liabilities

Bank Loan


1,500,000.00




-
Owner's Equity

Paid in Capital


500,000.00


Total Liabilities and Owners
Equity

2,000,000.00

Break-even Point
Break Even Sales in Units (Monthly)

x=FC/CM
x=FC(397719.51) / CM(33)


The business should sell 12052.11 pancakes monthly to get no
profit or no loss status.



P a g e | 49

Break Even Sales in Peso (Monthly)

x=price per unit x BE Sales in units
x=price per unit(50) x BE Sales in units(12052.11)
BE Sales in Peso is 602605.50

The business should achieve this amount in their operation to come up with no profit no loss
status.

Financial Statement Analysis
Financial ratios

year 1
Liquidity

Current Ratio 1.16:1
Quick Ratio (0.65):1
Profitability
Gross Profit
Margin

Profitability
Gross Profit
Margin 0.66
Operating Profit
Margin 0.34
Net Profit
Margin 0.24

Horizontal Analysis


Year 3 (9 stalls) Year 2 (6 stalls)

Sales
51,840,000.00

34,560,000.00
17280000 50%
Less: Cost of Goods Sold
(17,625,600.00)

(11,750,400.00)
5875200 50%
Gross Sales
34,214,400.00

22,809,600.00
11404800 50%
Less: Expenses

Advertising Expense
116,610.00

79,294.80
37315.2 47%
Office Supplies
15,660.00

10,440.00
5220 50%
Operations Expense
288,000.00

192,000.00
96000 50%
P a g e | 50

Depreciation Expense
87,099.00

58,066.00
29033 50%
Rent Expense
4,500,000.00

3,000,000.00
1,500,000 50%
Utilities Expense
626,634.36

417,756.24
208878.12 50%
Salaries Expense
4,373,280.00

3,544,320.00
828960 23%
Loan Payable
-

975,060.00


Total Expenses
10,007,283.36

8,276,937.04
1730346.32 21%
Operating Income
24,207,116.64

14,532,662.96
9674453.68 67%
Income Tax ( 30%)
7,262,134.99

4,359,798.89
2902336.1 67%
Net Income 16,944,981.65 10,172,864.07 6772117.58 67%


Vertical Analysis


Year 3 (9 stalls) Percentage Year 2 (6 stalls) Percentage
Sales
51,840,000.00

34,560,000.00

Less: Cost of Goods Sold
(17,625,600.00)
33%
(11,750,400.00)
34%
Gross Sales
34,214,400.00
66%
22,809,600.00
66%
Less: Expenses

Advertising Expense
116,610.00
0.22%
79,294.80
0.22%
Office Supplies
15,660.00
0.03%
10,440.00
0.03%
Operations Expense
288,000.00
0.56%
192,000.00
0.56%
Depreciation Expense
87,099.00
0.17%
58,066.00
0.17%
Rent Expense
4,500,000.00
8.69%
3,000,000.00
8.69%
Utilities Expense
626,634.36
1.21%
417,756.24
1.21%
Salaries Expense
4,373,280.00
8.43%
3,544,320.00
10.26%
Loan Payable
-

975,060.00
2.82%
P a g e | 51

Total Expenses
10,007,283.36
19.30%
8,276,937.04
23.95%
Operating Income
24,207,116.64
46.70%
14,532,662.96
42.05%
Income Tax ( 30%)
7,262,134.99
14%
4,359,798.89
12.62%
Net Income 16,944,981.65 32.68% 10,172,864.07 29.44%

Pre Operating Budget and Expenses
Registration Fee P1, 200.00
Barangay Clearance P50.00
DTI P350.00
Fire Inspection Certificate P500.00
Garbage Fee P350.00
License to Operate (LTO) P4, 000.00
Mayors Permit P12, 300.00
Registration Fee (BFAD) P500.00
Registration Fee (SEC) P500.00
Sanitary Permit P1, 800.00
Laboratory and Testing Fee P2, 000.00
Marketing Expenses 20, 000.00
Sales & Promotion Expense 10,000.00
TOTAL P60, 000.00


All Costs and Costing Methodology
Total Costing of Products
Costing for Pancake Batter
Raw Materials Neded for a Mixture of the Hot Cake
Materials Prices Quantity Computation Price
Maya Hot Cake
Mix
62.5-
(500g) 250g 62.5/2=31.25 31.25
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Golden Fiesta
Oil
283.95-
(2L) 2tbs.
283.95/2=141.975 Per L :
141.975/12=11.83125 Per Cup :
11.83125/30=.394375 Per tbs.*2=.78875 0.78875
Water
1
Container
(25L)=45 1 (cup) 45/25=1.8 Per L : 1.8/12=.15 0.15
Egg 3-5/pc. 1pc. 3*1=3 3
Total 35.18875
Per Hot Cake:10 pcs.
Hot Cake
Mixture 35.18875
Hot Cake that
Can be Made /10
Price Per Hot
Cake 3.518875 Difference
Price Per Hot
Cake with Over
Head 5 1.481125
Price Per Hot
Cake Serving 10

Costing for Toppings
Raw Materials Neded for the Mixture of the Toppings
Materials Prices per Material Quantity Price
Mango 100/kl. 2kls. 200
Avocado 130/kl. 2kls. 260
Papaya 35/kl. 2kls. 70
Pineapple 35/pc. 4pcs. 140
White Sugar 55-(1kl.) 6kls. 330
Alaska (Blue) Condensada 35.45-(300ml) 4pcs. 141.8


Total 1,141.80


Avocado Dessert
Avocado Topping Per Serving
Materials Prices per Material Quantity Price
Avocado 130/kl. 2kls. 260
Alaska (Blue) Condensada 35.45-(300ml) 4pcs. 141.8
P a g e | 53



Total 401.8
Avocado Condensada Topping Per Serving
Price per Liter with Over
Head
Price per Table
Spoone
2 tbs. Per
Serving
3 tbs. Per
serving
150 1 2 3
Additional Topping


2 tbs. Per Serving 8


Mango Jam
Mango Topping per serving
Materials Prices per Material Quantity Price
Mango 100/kl. 2kls. 200
White Sugar 55-(1kl.) 2kls. 110
Total 310
Mango Marmalade Topping
Price per Liter with Over
Head
Price per Table
Spoone
2 tbs. Per
Serving
3 tbs. Per
serving
125 0.833333 1.666666 2.499999
Additional Topping


2 tbs. Per Serving 8


Papaya Puree
Papaya Topping Per Serving
Materials Prices per Material Quantity Price
Papaya 35/kl. 2kls. 70
White Sugar 55-(1kl.) 2kls. 110


Total 180
Papaya Pur'e Topping Per Serving
Price per Liter with Over Head
Price per Table
Spoone
2 tbs. Per
Serving
3 tbs. Per
serving
50 0.333333 0.666666 0.999999
Additional Topping


2 tbs. Per Serving 8



P a g e | 54

Pineapple Marmalade
Pineapple Topping per serving
Materials Prices per Material Quantity Price
Pineapple 35/pc. 4pcs. 140
White Sugar 55-(1kl.) 1kls. 55
Total 195
Pineapple Marmalade Topping
Price per Liter with Over Head
Price per Table
Spoone
2 tbs. Per
Serving
3 tbs. Per
serving
97.5 0.65 1.3 1.95
Additional Topping


2 tbs. Per Serving 8


Pan Pinoy Delights Serving
Materials Prices Quantity Price
Price Per Hot Cake 5 2 10
Any Topping 1 3 tbs. Per serving 3
Total Cost Per Serving 13

Supplies Expense
P a g e | 55

V. Supporting Documents

Sample Product Pictures


Pictures of Ingredients and Equipments

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P a g e | 60

Articles of Co-Partnership
KNOW ALL MEN BY THESE PRESENTS:
That we, John Michael Moralejo, Joven Fajanilan, Joe Carlo Soriano, Learned Cruz, Emielle Lucas and
Jerone Malangen, all of legal age, merchants and residents of the Philippines, have this day voluntary
agreed to constitute and associate ourselves as by these presents do constitute and associate ourselves
into a general partnership under and by virtue of the laws of the Philippines, on the following terms and
conditions, to wit:
FIRST. That the name and title of our partnership shall be the expendables, and shall use the
business name of PanPinoy Delights
SECOND. That the purpose for which our partnership is formed are:
To establish a business that shall be called PanPinoy Delights.
To earn profits and divide it among the partners.
THIRD. That the principal office of our partnership shall be located at _____________,
Philippines.
FOURTH. That the capital of our partnership is _____________ PESOS (Php________), Philippine
currency, which has been contributed in equal shares by us.
FIFTH. That the partner John Michael Moralejo is by these presents designated manager of the
partnership, and as such manager he shall have charge of the management of the business, including
the right to use the partnership in making contracts, in purchasing goods, in the dealing with the banks,
in judicial and extra judicial actions and proceedings and in any or all transactions which he may deem
advantageous or necessary to our partnership.
SIXTH. That the manager shall receive a salary of _______ PESOS (php______) a month, which
jsalary may be increased from time to time with the approval of the majority interest in our partnership.
SEVENTH. That the manager or his financial manager shall keep true book of account of the
business of partnership and within month or months in which he may deem suitable time after the close
of each calendar year, he shall prepare a balance sheet showing the financial condition of the
partnership for the preceding year for the information of all partners.
EIGHTH. Within reasonable time after the preparation of the annual balance sheet, the profits
and losses, as the case may be, shall be divided and distributed among the partners in the proportion of
the capital contributed by each of us in the partnership.
NINTH. That the term of our partnership is to exist shall XXXXXXXXX with the understanding that
death or insolvency of any one of us, shall not necessarily dissolve our partnership but the same may be
continued at will by the continuing partners and if the heirs of the deceased or guardian of the
incapacitated partners so desire.
IN WITNESS WHEREOF, we have hereunto set hands at the City of Manila, Philippines on this
11
th
April, 2014
P a g e | 61



____________________ ______________________ ________________________

____________________ ______________________ ________________________

SIGNED IN THE PRESENCE OF:

__________________________
NOTARIAL ACKNOWLEDGEMENT


Contract of Lease (sample)
LEASE
BASIC RENTAL AGREEMENT
This Rental Agreement shall evidence the complete terms and conditions under which the parties whose
signatures appear below have agreed. Landlord/Lessor/Agent, _____________________________, shall
be referred to as "OWNER" and Tenant(s)/Lessee, _____________________________, shall be referred
to as "LESSEE." As consideration for this agreement, OWNER agrees to rent/lease to LESSEE and LESSEE
agrees to rent/lease from OWNER for use solely as a business, the premises located at
_____________________________________________in the city of
__________________________________.
1. TERMS: LESSEE agrees to pay in advance PHP 50,000.00 per month on the 20th day of each month.
This agreement shall commence on May 20, 2014 and continue until May 20, 2015 on a month-to-
month tenancy until either party shall terminate this agreement by giving a written notice of intention
to terminate at least 30 days prior to the date of termination.
2. PAYMENTS: Rent and/or other charges are to be paid at such place or method designated by the
owner as follows _____________________________________.
All payments are to be made by check or money order and cash shall be acceptable. OWNER
acknowledges receipt of the First Month's rent of PHP 50,000.00, and a Security Deposit of
PHP 50,000.00 for a total payment of PHP 100,000.00. All payments are to be made payable to
_________________________________.
P a g e | 62

3. SECURITY DEPOSITS: The total of the above deposits shall secure compliance with the terms and
conditions of this agreement and shall be refunded to LESSEE within 30 days after the premises have
been completely vacated less any amount necessary to pay OWNER; a) any unpaid rent, b) cleaning
costs, c) key replacement costs, d) cost for repair of damages to premises and/or common areas above
ordinary wear and tear, and e) any other amount legally allowable under the terms of this agreement. A
written accounting of said charges shall be presented to LESSEE within 15 days of move-out. If deposits
do not cover such costs and damages, the LESSEE shall immediately pay said additional costs for
damages to OWNER.
4. LATE CHARGE: A late fee of PHP 5,000.00, (not to exceed 10% of the monthly rent), shall be added
and due for any payment of rent made after the 20th of the month. Any dishonored check shall be
treated as unpaid rent, and subject to an additional fee of PHP 5,000.00.
5. UTILITIES: RESIDENT agrees to pay all utilities and/or services based upon occupancy of the premises
except for the water.
6. DESTRUCTION OF PREMISES: If the premises become totally or partially destroyed during the term of
this Agreement so that LESSEE'S use is seriously impaired, OWNER or LESSEE may terminate this
Agreement immediately upon three day written notice to the other.
7. CONDITION OF PREMISES: LESSEE acknowledges that he has examined the premises and that said
premises, all furnishings, fixtures, furniture, plumbing, electrical facilities, all items listed on the attached
property condition checklist, if any, and/or all other items provided by OWNER are all clean, and in good
satisfactory condition except as may be indicated elsewhere in this Agreement. LESSEE agrees to keep
the premises and all items in good order and good condition and to immediately pay for costs to repair
and/or replace any portion of the above damaged by LESSEE and/or his employees, except as provided
by law. At the termination of this Agreement, all of above items in this provision shall be returned to
OWNER in clean and good condition except for reasonable wear and tear and the premises shall be free
of all personal property and trash not belonging to OWNER. It is agreed that all dirt, holes, tears, burns,
and stains of any size or amount in the walls, fixtures, and/or any other part of the premises, do not
constitute reasonable wear and tear.
14: PROPERTY MAINTENANCE: LESSEE shall deposit all garbage and waste in a clean and sanitary
manner into the proper receptacles and shall cooperate in keeping the garbage area neat and clean.
LESSEE shall be responsible for disposing of items of such size and nature as are not normally acceptable
by the garbage hauler.
LESSEE shall be responsible for sink drains free of things that may tend to cause clogging of the drains.
RESIDENT shall pay for the cleaning out of any plumbing fixture that may need to be cleared of stoppage
and for the expense or damage caused by stopping of overflow from sinks.
16. CHANGE OF TERMS: The terms and conditions of this agreement are subject to future change by
OWNER after the expiration of the agreed lease period upon 30-day written notice setting forth such
change and delivered to LESSEE. Any changes are subject to laws in existence at the time of the Notice
of Change Of Terms.
P a g e | 63

17. TERMINATION: After expiration of the leasing period, this agreement is automatically renewed from
month to month, but may be terminated by either party giving to the other a 30-day written notice of
intention to terminate.
Where laws require "just cause", such just cause shall be so stated on said notice. The premises shall be
considered vacated only after all areas including storage areas are clear of all LESSEE'S belongings, and
keys and other property furnished for LESSEE'S use are returned to OWNER. Should the RESIDENT hold
over beyond the termination date or fail to vacate all possessions on or before the termination date,
LESSEE shall be liable for additional rent and damages which may include damages due to OWNER'S loss
of prospective new renters.
18. POSSESSION: If OWNER is unable to deliver possession of the place to LESSEE on the agreed date,
because of the loss or destruction of the residence or because of the failure of the prior residents to
vacate or for any other reason, the LESSEE and/or OWNER may immediately cancel and terminate this
agreement upon written notice to the other party at their last known address, whereupon neither party
shall have liability to the other, and any sums paid under this Agreement shall be refunded in full. If
neither party cancels, this Agreement shall be prorated and begin on the date of actual possession.


Purchase Agreement (sample)
This Agreement is made on April 20, 2014 between Kristian Fresh Fruits with its principal place of
business at Marikina Public Market hereinafter the Seller and John Michael Moralejo, with offices at
421c, Arenas st. Sampaloc, Manila, hereinafter buyer.
In Consideration of the mutual covenants and agreements hereinafter set forth, and for other good and
valuable consideration, the receipt and sufficiency of which is hereby acknowledge, the parties agree as
follows:
1. Purchase of Supplies:
Seller shall sell to buyer and buyer shall purchase from seller, on the terms and conditions set
forth in this agreement, all of the following fruits:
Mango
Avocado
Pineapple
2. Purchase Price:
The purchase price of the following shall be:

3. Payment of Purchase price:
On execution of this agreement, buyer shall deposit the sum of PHP____ on or before April 30,
2014.
4. Delivery of the goods:
The buyer shall deliver the goods purchased on or before May 10, 2014
5. Non-Payment/Non-delivery:
P a g e | 64

Non-Payment on the part of the buyer or non-delivery of the goods sold shall be considered a
breach of this agreement. Party who breached the contract shall be automatically liable for the
damages suffered by the other party.


Retaining Agreement (sample)
Retainer Contract between Lawyer and Client Long Form
RETAINER CONTRACT
KNOW ALL MEN BY THESE PRESENTS:
This CONTRACT made and executed by and between:
__Client__, a domestic corporation duly organized and existing under and by virtue of the laws
of the Republic of the Philippines, with principal office at _____________, Philippines and
represented in this act by its __Position__, __Name of Officer__, (hereinafter referred to as the
CLIENT);
- and -
__Law Firm__, a law firm organized under and by virtue of the laws of the Republic of the
Philippines as a general professional partnership, with principal office at _____________,
Philippines, and represented in this act by its Managing Partner, __Name of Managing Partner__,
(hereinafter referred to as the LAW FIRM
WITNESSETH: That
WHEREAS, the LAW FIRM has offered its professional legal services to the CLIENT and
CLIENT agrees to retain the professional legal services of the LAW FIRM under a retainership
basis, subject to the terms and conditions hereinafter stipulated:
NOW THEREFORE, for and in consideration of the mutual covenants and agreements herein
agreed upon, the CLIENT and the LAW FIRM, by these presents, have entered, as they hereby
enter, into a contract of services whereby the LAW FIRM shall render legal services to the
CLIENT, under the following terms and conditions:
1. The term or duration of this contract shall be for one (1) year effective upon signing of this
agreement and shall automatically renewed on a year to year basis unless either party pre-
terminates the same upon serving a thirty (30) day-prior written notice to the other party, without
need of cause;
P a g e | 65

2. The LAW FIRM, while in the performance of its duties, shall be entitled to a fixed monthly
retainer fee of PESOS: __________________________ (P_________);
3. The LAW FIRM shall make itself available for ready consultation by the CLIENT or its duly
authorized officers in all matters or business requiring legal advice and opinion affecting the said
corporation in general. Written opinions rendered by the LAW FIRM on matters affecting the
business and operations of the corporation shall be subject to confirmations;
4. The LAW FIRM shall render documentation and notarial services to the CLIENT as part of
this retainership. Client documents shall be notarized free of charge while documents requiring
the participation and signature of a party other than the Client shall be subject to fees or charge at
the following rates:
(Notarial Rates)
5. In case of extra-judicial foreclosure of mortgage endorsed to the LAW FIRM by the CLIENT,
the attorneys fees shall be at the rates provided as follows:
(Rates of Legal Fees on Foreclosure)
6. In collection cases other than extra-judicial foreclosure of mortgage, the attorneys fees shall
be at the rates provided as follows:
(Rates of Legal Fees for Collection Cases)
7. The LAW FIRM shall handle other cases as referred to it by the CLIENT for a fee that shall
be determined by mutual agreement of the law firm and the CLIENT, on a case to case basis,
such as, but not limited to, all suits or cases for or against the CLIENT, including officers and
employees of the CLIENT sued in their official capacity;
8. The LAW FIRM shall not compromise or settle judicially or extra-judicially any account,
foreclosure proceeding or suit wherein the CLIENT is a party, without the written consent and
conformity of the CLIENT or his duly authorized officer;
9. Routinary expenses for mailing of demand letters, pleadings to court and copies thereof to
adverse parties, costs of photocopy of evidentiary documents, payment of stenographic notes,
costs of publications of notices, as well as filing fees and other legal expenses in court and other
appropriate government offices shall be for the account of the CLIENT;
10. The LAW FIRM shall, whenever requested by the CLIENT take immediate measures to
investigate the facts and ascertain the legal position of the CLIENT concerning any accidents,
claim or liability, and shall on such cases do what may be required for the protection of the
CLIENT. The LAW FIRM may represent the CLIENT in all suits and proceedings pending or
which may be pending in Bacolod City or its environs wherein the CLIENT is a party, or its
rights or interest are involve, at the direction of the CLIENT;
P a g e | 66

11. The LAW FIRM shall keep in its office a docket of record in which it shall cause to be
recorded all proceedings connected with nay action which the CLIENT is interested and shall
keep such other records necessary to preserve a complete history of the business of the CLIENT
entrusted to its charge. Said docket and records shall be subject to the inspection and control of
the CLIENT or his representative;
12. The LAW FIRM shall submit to the CLIENT at least once every quarter or as often as
required, written reports on all pending matters handled by the LAW FIRM for the CLIENT;
13. The LAW FIRM, in addition to the herein enumerated services, shall well and faithfully
serve the CLIENT and shall at all times devote its whole time and attention to the assignments
and tasks given and/or entrusted to it by the CLIENT and shall do and perform all such services,
acts and things connected therewith as the CLIENT shall from time to time direct; nor shall the
LAW FIRM at any time get itself in a situation where a conflict of interest may arise between
those of the CLIENT and the LAW FIRM and/or its CLIENTS;
14. The LAW FIRM shall not, either during the term of this contract or any time thereafter, use
or disclose to any person, office, corporation or entity any confidential information concerning
the affairs of the CLIENT which he nay have acquired in the course of or as incident to this
contract for its own benefit, or to the detriment or probable detriment of the CLIENT;
15. It is understood and agreed that nothing in this contract shall be construed as establishing the
relationship of employer-employee between the CLIENT and the LAW FIRM, including its
personnel;
16. Any violation of the terms and conditions of this contract by the LAW FIRM shall give the
CLIENT the option to rescind or cancel immediately the contract without necessity of judicial
proceedings;
17. The CLIENT reserves the right to terminate this Agreement without need of cause or reason
upon thirty-day written notice to the LAW FIRM.
IN WITNESS WHEREOF, the parties have signed this instrument this _____________ at
_____________, Philippines.
CLIENT LAW FIRM
By: _____________By: Managing Partner
SIGNED IN THE PRESENCE OF
_________________ _________________