Business Plan Finance

Polytechnic University of the Philippines
College of Business Administration

PUP Sta. Mesa, Manila
CUPCAKE DELITE
In partial fulfillment
On the requirements
Of the course BUSINESS FINANCE
Submitted To:
Prof. Jennifer D. G. Munsayac
Submitted By:
Salvador, Bryan John F.
Santos, Aizelene B.
Tampioc, Miralyn B.
Taniegra, Stephany Imma Zayra A.
Tejada, Kezia Faith C.
BSBA MM 3-3N
Table of Contents
Sections
I. Executive Summary
1. Brief Description of the Project
2. Brief Profile of the Entrepreneur
3. Summary of succeeding sections
II. Marketing Plan

1.1 Description of the Product
1.2 Comparison of the Product with Its Competitors
1.3 Location
1.4 Market Area
1.5 Main Customers
1.6 Total Demand
1.7 Market Share
1.8 Selling Price
1.9 Sales Forecast
1.10 Promotional Measures
1.11 Marketing Strategy
1.12 Marketing Budget
III. SWOT Analysis
Page
Sections
III. Production Plan
2.1 Production Process
2.2 Fixed Capital
2.3 Life of Fixed Capital
2.4 Maintenance and Repairs
2.5 Sources of Equipment
2.6 Planned Capacity
2.7 Future Capacity
2.8 Terms and Conditions of Purchase of Equipment
2.9 Office\Store Location and Layout
2.10 Raw Materials
2.11 Cost of Raw Materials
2.12 Raw Materials Availability
IV. Organization and Management Plan

3.1 Form of Business
3.2 Organizational Structure
3.3 Business Experience and Qualifications of the Entrepreneur
3.4 Pre-Operating Activities
3.5 Pre-Operating Expenses
3.6 Office Equipment
3.7 Administrative Expenses
Page
Sections
V. Financial Plan
4.1 Project Cost
4.2 Financing Plan and Loan Requirement
4.3 Security for Loan
4.4 Profit and Loss Statement
4.5 Cash Flow Statement
4.6 Balance Sheet
4.7 Loan Repayment Schedule
4.8 Break-even Point (BEP)
4.9 Return on Investment (ROI)
4.10 Financial Analysis
VI. Appendices
Page
I.
EXECUTIVE SUMMARY
1. BRIEF DESCRIPTION OF THE PROJECT

People nowadays love sweets. As we know more and more stores offering it, we also like to
offer new food or sweets in the market that would not only be affordable but will also satisfy
your appetite. Offering products that will benefit the consumers will surely captivate their
attention and in addition to that, we made our product attractive by presenting different unique
designs.
Cupcake DeLite is a locally owned business. With the natural sweet of Honey, consumers
will perfectly enjoy sweets with low carbohydrates. As it was also an online business, it would be
more convenient for our customers to reach us due to increasing access on web. We will also
provide free delivery to our customers living Cupcake DeLite mainly caters adult and teens at
heart living around Metro Manila especially around SM Megamall and nearby cities. We are
catering to those who want to satisfy their desire to eat our amazing products that will surely take
all the stress away, with its satisfying taste and affordable price. Our business will not only fill up
cravings of the tummy, but will also meet the pleasure in eyes and heart.
2. BRIEF DESCRIPTION OF THE OWNER

The business is owned by Mr. Bryan John Salvador, Ms. Aizelene Santos, Ms. Miralyn
Tampioc, Ms. Stephany Imma Zayra Taniegra and Ms. Kezia Faith Tejada. They are all
Marketing graduates from Polytechnic University of the Philippines. They are financially
sufficient since they have their savings allotted for this dream business, making them capable to
operate a small business. The idea of putting up the business came from the both of the owners.
They are friends since college and they planned to put up the business years ago but they both
have less time and money to start. When they graduated, they made that plan possible. They are
both willing to take risks, highly willing to enter into a business venture and are both eager to
stay in the path of victory. No matter how many times they may fall, they were minded that
business affair is like that and has to go forward despite of trials that may arise through their
journey to succession.
3. SUMMARY OF THE SECTIONS
Management Aspect
SPAradise is a parthership form of business. Each partners share all of the finance responsibility
attached within the business such as loss, depreciation, income etc. It has adopted functional type
of organizational structure which starts with a head authority and followed by subordinates. In
this kind of organizational structure, it is much effective in assimilation of information and in
better work execution. Our business includes two owners, one accountant, two managers for
operations and marketing, purchasing officers and the workers for the actual service. We require
unique service proposition just like other starting businesses. It is what gives our business
originality and uniqueness. We have unique feature in our business that gives us advantage over
other business.
Marketing Aspect
Determining demand is vital in any business. It gives awareness to the market and
capacity of the business. Cupcake DeLite determined its demand through the time of work of our
target markets from near establishments in our location. Through this, we can project possible
amount of supplies for our daily operation. The sales forecast of our business was taken by one
year. Our product amount ranged from 20Php 500Php. We have considered different factors in
giving our prices but what is the most important is its acceptance from the target market. We
provide different flavored cupcakes and various services that also offer promos for gaining
customer loyalty. And we use printed and online advertisement (Facebook, Instagram, and
Website) to promote our product.
Technical Aspect
There are different materials a starting business will need to function efficiently. The equipment
of our food center are bought from trusted appliance store to easily avail service in case of
damage and to assure that it last a sufficient period of time. Our store equipment and raw
materials are bought from stores where there are affordable quality-products like New Sin Kian
Heng, Chocolate Lovers, Ingrids Sweet Haven, Best Way Merchandising, and Love2Bake Co.
Cupcake DeLite preparations of products are assured to be effective and safe. Our materials that
will be needed in every service are to be bought from our main supplier to assure safety and
quality. And we are due to pay utilities such as water and electricity.
Financial Aspect
Our business has taxes and it is ought to pay. Cupcake DeLite was required specific taxes before
it will operate. Sufficient money for payment of such taxes is allocated, because we have a
couple of taxes to pay starting from location to inspection fees and permits.
Cupcake DeLite has activities involving finances, such activities were anticipated to sum
up the possible required finance of the business. Source of financing will come from the five
owners that shares equal contribution. The business has a total project cost of P 1, 449, 842.945
that includes the Inventory, Salaries, Rent, Utilities, Store Supplies, License, Advertising and
Promotion, SSS Contribution, PhilHealth Contribution, and Pag-ibig Contribution. The initial
working capital of the business that the partners share is P 300,000,000 that sum up to P 1, 500,
000.00
II.
MARKETING PLAN
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9
1.10
1.11
1.12
Description of the product

Comparison of the product with its competitors
Location
Market area
Target customer
Total demand
Market segmentation
Selling price
Sales forecast
Promotional measures
Marketing strategy
Marketing budget
1.1 Description of the product

Cupcake DeLite offers different flavored cupcakes. And it comes with different fillings. Our
product has the edge on health benefit. We have decided to use honey to serve as our sweetening medium.
We have considered the health consciousness of our consumers. We think of something where they can
still enjoy sweet tooth products without getting so much carbohydrate unlike other sweet tooth products.
It also comes with cute and unique designs that are made by us. Were also using honey as our sweetening
medium. We also accept customized designs that will be requested by the customers. And its packaging
will be in a box that may be in 4s, 6s and 12s.
1.2 Comparison of the product with its competitors

Pastries industry is a booming business. But what makes us different is we are using honey as
our medium of making it sweet. Maybe we are not the first to make this but we are lining up to
pastries that are health beneficial. As we get started, we are going to compete with wellestablished Pastry stores such as Mary Grace and Tous Les Jours as our indirect competitors and
other online pastry business as our direct competitor.
INDIRECT COMPETITOR
INDIRECT COMPETITORS
1.3 LOCATION
SM Megamall Edsa Ave., Ortigas Center, Mandaluyong City, Philippines
SM Megamall is a shopping mall located in the Ortigas business district of Metro Manila,
Philippines. It is one of the largest SM Supermalls developed and operated by SM Prime
Holdings. The mall has two buildings connected with a bridge and occupies a land area of
approximately 10 hectares and has a total floor area estimated at 506,435 square metres
(5,451,220 sq ft), making it the largest shopping mall in the country. Our store is located at the
lower ground level of SM Megamall bldg. A. Landmark structures near SM Megamall are The
Podium, St. Francis Square, EDSA Shangri-la, San Miguel Corp. building, BDO, Jollibee Corp
building, Star Mall, Robinsons Mall, Crown Plaza, Holiday Inn and St. Paul Pasig .
Available space:
G/F 25 sqms @ Php900 per sqm
1.4 market area
Market Area
Boundaries: Boni Ave. E. Rodriguez Jr. Ave.

Business Location: SM Foodcourt- SM Megamall Edsa Ave., Ortigas Center,
Mandaluyong City, Philippines
Barangay
Population
District
* Addition Hills
86, 731
District 1
* Pleasant Hills
5, 648
District 1
* Barangka Drive
12, 227
District 2
* Hulo
21, 107
District 2
* Barangka Ibaba
9, 241
District 2
* Mauway
25, 129
District 1
* Highway Hills
22, 684
District 1
* Ugong
21, 526
District 1
* Kapitolyo
11, 566
* Pineda
18, 188
District 1
* San Antonio
14, 212
District 1
* Oranbo
4, 197
District 1
District 1
1.5 target customer

Our target markets are both male and female with ages ranging from 21 to 45 years old,
living at Ortigas Center, Mandaluyong City and near. They belong to class B and work as an
office worker with a monthly salary of Php10, 000.00- Php20, 000.00. They are busy people,
diligent worker, optimistic and shopaholic. They love to relax, sweet-tooth and health conscious.
1.6 TOTAL DEMAND

Everyday 2 out of 4 Filipinos go to malls and most of them stay at the food court to eat. As
the total population of 252456 people in our market area, 45% among them are mall-goers which
total 113605 persons. Where 35% of 45% are females and 10% are males.
Among 45% of Mall- Food court Goers

Female
Male
Total Demand of Customers

Mall Goers
Food Court Goers
Restaurant Goers
others
1.7 MARKET SEGMENTATION

We are primarily targeting potential clients within a radius of SM Megamall with a
household income of Php10, 000 above. Our secondary markets will include visitors staying in a
local hotel near the location and students. In the Philippines, generally 18% of the population has
never experience or try to buy/ eat cupcakes. We will assume that other 70% of these two
categories have tried to buy or dine and would come again, if offered an appealing service and
sweets at the right price. Our market analysis table reflects 70% of the local and visiting
population who might be targeted.
Market Analysis
Students
Visitors of Nearby Hotels
Within the Area with
income over Php20k
1.8 Selling price

We have priced our products accordingly. We categorized it- plain and customize cupcake. This will be
the selling price of our product.
*Display
*Customized
Per cupcake P 25.00
Per cupcake P 40.00
4s P 100.00
4s P 150.00
6s P 200.00
6s P 300.00
12s P 300.00
12s P 450.00
1.9 SALES FORECAST

Cupcake DeLite has forecasted substantial sales revenues by one year. Also by one year
the business will reach profitability and have achieved a healthy profit before taxes.
Cupcake DeLite is an exciting business that provides a combination of sought after
services that are not currently offered by a direct competitor. Cupcake DeLite will provide a
cupcake that is low in calorie, from decadent chocolate treats and fruity desserts to sugarless
sweets and gluten-free goodies. Instead of using lots of sugar we prefer honey. This is something
new that will satisfy your sweet tooth without compromising your diet.
Highlights
Note: X axis by hundred thousandths
5
4.5
4
3.5
3
Sales
2.5
Gross Margin
Net Profit
1.5
1
0.5
0
Year 1
Note: X axis by ten thousandths
Year 2
Year 3
Gross Monthly Margin

6
5
4
3
2
1
0
Month Month
1
Month
2
Month
3
Month
4
Month
5
Month
6
Month
7
Month
8
Month
9
Month
10
Month
11
12
Sales by year
100%
90%
80%
70%
60%
Outcall Services
50%
Online Services
Retail
40%
30%
20%
10%
0%
Year 1
Year 2
Year 3
1.10 PROMOTIONAL MEASURES
Method
Medium
Frequency
Duration
Purpose
Advertising
(print)
Newspaper
1x a week
Midterm
Brochure
Permanent
consistent
Short term
Flyer
Permanent
consistent
Short term
Website
Permanent
consistent
Short term
To increase
brand awareness
and market share
To provide
product
information,
increase brand
awareness and
market share
To provide
product
information,
increase brand
awareness and
market share
To provide
product
information,
Direct marketing
Product updates
e-mail
1x a week
Midterm
Consumer
activities
Special discounts
To be introduced
Long term
increase brand
awareness and
market share
To provide new
offerings,
product
information and
increase brand
loyalty
To increase
brand loyalty and
market share
1.11 Marketing strategy
Seasonal promos: Price slash during Mothers Day, Father`s Day, Christmas, New Year &
Valentines
We took pictures of our cupcakes and put them on social networking sites like Facebook,
Instagram and Twitter, as a way of attracting more customers.
We also offer special promotions from time to time like buy one, get one free and
discounts.
When a customer purchases a cupcake, they will receive a frequency or punch card. To
make them our returning customers, if they buy 9 cupcakes, they will get one free.
Each time a new customer comes into our store, or purchases one of our products, we will
add his or her name to our email distribution list which we will send birthday discounts
and alerts.
1.12
Marketing budget
EXPENSES
FLYERS
ESTIMATED
QUANTITY
100
ESTIMATED
COST
Php10
ESTIMATED
SUB-TOTAL
Php1, 000
Tarpaulin
Php250
Php1, 000
Sampling
III.
Php3, 000
SWOT Analysis
Strength
Weakness
We use our imagination and creativity to
New on the market,
do what is considered impossible by most
Not well known,
people. All the cupcakes` decoration
Does not have steady clientele and,
comes in variety with customer`
Commercial rent is relatively expensive.
preferences,
Customers are given the opportunity to
creatively design their own cupcakes to
their specifications and dietary
requirements, or
Customers can suggest the designs they
want for their cupcakes,
We offer special diet compliant cupcakes
(Gluten free, low carbohydrates, fat free,
etc.) and,
Reasonable pricing.
Opportunities
Expand, create more flavor of cupcakes,
Open up more locations,
Creating a stable position in the market,
A bigger clientele,
Capitalize on changing market,
Join the trend of modern cupcake design
and,
Offering our products to home parties or
conducting in-office demonstrations
would most probably increase our
customer base and attract new customers.
Threats
Increasing competition,
Dissatisfaction of the services,
Customer loyalty,
There are other cupcakes stores in the
area,
Recession, people to tend just to make
their own cupcakes at home and,
Competitors could steal our ideas
Bad weather. Customers are expected
more reluctant to visit coffee shops.
Generalization:
People nowadays love sweets. Those sweet-tooth people inspire us to build a Cupcake
Business. Since our business which is Cupcake DeLite is new in the market, there are some
weaknesses and threats to overcome. But still, there are opportunities to be achieved that will
surely help us to prop up to a wider range of market.
VI.
PRODUCTION PLAN

2.2 Fixed Capital
2.7 Future Capacity

2.10 Raw Materials

CUPCAKE DELITE RULES AND REGULATIONS/ GENERAL BEHAVIOR
Employees must be fully uniformed.
Suitable room are provided for the changing and hanging of the wearing apparel of the
workers or employees, which shall be separate and apart from the work, storage and sales
rooms, and shall be kept in a clean and sanitary condition.
No person shall sit or lounge or be permitted to sit, lie or lounge upon any of the tables,
shelves, boxes or other equipment or accessories used in connection with the production,
preparation, packing, storing, display or sale of bakeshop products in a bakery.
Before beginning the work or preparing, mixing or handling of any ingredients used in the
production of bakery products, every person engaged in such work shall wash the hands and
arms, and after using toilets or water closets, every person therein engaged shall wash the
hands and arms thoroughly and then rinse in clean water, and for this purpose the owner or
operator of the bakery shall provide sufficient facilities and post notes to this effect.
Employees shall be prohibited from smoking while preparing and baking food products.
All bakeshop products and ingredients thereof shall be stored, handled, transported and kept
so as to protect them from spoilage, contamination, disease and unwholesomeness. Boxes
and other permanent receptacle or containers for the storing, receiving or handling of bakery
products shall be so placed and constructed as to be beyond the reach of contamination from
streets, alleys and sidewalks and from animals and shall be kept clean and sanitary by the
bakery.
No owner of a bakeshop shall permit any person affected with any contagious, infectious or
other disease or physical ailment which may render such employment detrimental to the
public health, nor any person who refuses to submit to an examination, to work therein.
CUPCAKE DELITE TIME AND ATTENDANCE

Staffs are responsible for arriving on time and ready to begin work both in attitude and
appearance. In case of expected tardiness or absence, bakeshop staffs must notify at least one
member of Bakeshop Management not later than 4 hours before the start of their scheduled shift;
preferably, or where possible the day before. When calling out, it is the responsibility of that
individual to assist management in finding a replacement to cover their shift. Any period of
incapacity requiring absence of five or more consecutive work days will require a employee to
take a medical leave of absence and provide a medical certification form prior to the leave,
failure to provide proper leave documents will be considered an unauthorized leave of absence
and may result in disciplinary action.
CUPCAKE DELITE APPEARANCE & GROOMING STANDARDS

Any store may have fabulous merchandise to sell, but if the store is dirty and cleanliness &
hygiene is not maintained, will leave a very bad impression with the customer. Following are
some of the Choco-Lite Factory points for maintaining consistent cleaning and hygiene:
Store name board and logo at the entrance should be neatly maintained. Parking area
should be clean of litter and brightly lit (at nights). The entrance should be clean and
inviting.
Glass door should be clean and free of fingerprints. If it's glass or metal it must be clean
and sparkling. Make it a priority to dust and use glass cleaner every morning and after
every 2 hours minimally.
Ensure that the shelves/ display in this area should be ALWAYS kept clean.
Ensure that the washrooms are squeaky clean. And back stock area must be hidden
from the customer's eyes!
The floors, walls and ceilings of bakery, the equipment used in the handling or
preparation of baking products or the ingredients thereof, all vehicles transporting such
products and the boxes, baskets and other receptacles in which such products are
transported shall at all times be kept by the owner of Choco-Lite Factory in a clean and
sanitary condition and free from dirt and dust, flies, insects and other contaminating
matter. All showcases, shelves and other places where baking products are sold shall at
all times be kept by the bakery well-covered, properly ventilated, adequately protected.
Shipping baskets and other containers for transporting bakery products shall be kept
clean.
The most important area of the store, no matter what kind, is the place you exchange the
customers hard earned money for something they value, your merchandise. Present it
spotless.
CUPCAKE DELITE OFFERINGS

Cupcakes are great ways to feed your guests without breaking the bank. Also, as a finger
food, they remove much of the hassle associated with slicing and plating a larger tiered cake.
While we have cupcakes and beverages available in our cases for grab-and-go orders,
sometimes you want something a bit more customized. Luckily, that happens to be exactly what
we specialize in. Our cupcake comes in different designs and it may depend on what occasions/
events or what will satisfy our customers. We also offers cupcakes with different fillings that
maybe you guys will not expect to be cupcake`s flavors.
And the best part of our product is that, it is a LOW CALORIE CUPCAKE. Yes, it is a
low-calorie cupcake from decadent chocolate treats and fruity desserts to sugarless sweets and
gluten-free goodies. Instead of using lots of sugar we prefer honey. This is something new that
will satisfy your sweet tooth without compromising your diet.
Nutrition Facts
Serving Size 2 cakes (53 g)
Per Serving% Daily Value*
Calories 170
Calories from Fat 23
Total Fat 2.5g4%
Saturated Fat 1.5g7%
Cholesterol 0mg0%
Sodium 280mg12%
Carbohydrates 33g11%
Dietary Fiber 0g0%
Sugars 21g
Protein 2g
Vitamin A 0% Vitamin C 0%
Calcium 2% Iron 6%
2.2 Fixed Capital
19 Measuring Cups and Spoon Set

400.00
2 Pyrex Prepware 2-Cup Measuring Cup, clear

240.00
Stand mixer
440
Speed hand mixer

950
3 Silicone Spatula Scraper

250
2 Cupcake Pans
500
Cooling Rack
520
3 Cake Tester
350
250 cupcake wrappers
800
Cupcake stand
880
3 Frosting knife
1500
Kitchen
150
Digital kitchen scale

500
12 Decorating set
380
3 Featherweight decorating bags

200
timer
2 Food processor
850
Refrigerated bakery cases and dry bakery display cases

7,000
3 deck oven
26,000
3 French whips
220
3 mixing bowls
250
2 Baking molds
360

STORE EQUIPMENTS
Quantity
19
2
1
1
3
2
1
3
250
2
3
1
1
2
12
3
2
1
1
2
3
3
Equipment
Price of Equipment
Measuring Cup and

P 400
spoon set
Measuring cup, clear
240
Stand mixer
440
Speed hand mixer
950
Silicone Spatula Scraper
250
Cupcake Pans
500
Cooling Rack
520
Cake Tester
350
cupcake wrappers
800
Cupcake stand
880
Frosting knife
150
Kitchen timer
150
500
Flour sieve or sifter
1,080
Decorating set
380
Featherweight
200
decorating bags
Food processor
850
Refrigerated bakery
7,000
cases and dry bakery
display cases
3deck oven
26,000
Baking molds
360
mixing bowls
250
French whips
220
Total: P 42, 470.00
Depreciation/life of
Equipment
6 years
6 years
8 years
8 years
6 years
4 years
7 years
10 years
1month
6 years
6 years
4 years
4 years
6 years
6 years
2-3 years
8 years
15 years
9 years
4 years
6 years
6 years
STORE SUPPLIES
Quantity
1
1
1
1
20
5 rims
1
3
Supplies
Price
Telephone
P 1,000.00
Computer
14,595
Printer
5,785.60
Calendar
100
Pens
60
Papers
500
Debit and Credit Machine
8,678
Calculator
125
Total: P 30, 843.60
Availability

Repair and Maintenance is the preservation of property, machinery, systems, and facilities,
including buildings, and grounds. Maintenance consists of those activities necessary to keep
facilities and systems operational and in good working order. Maintenance may include
replacement of components of equipment or building systems. if replacement is performed:
1. to bring the equipment or building system back to its fully functional state,
2. to ensure the equipment or building system retains its functionality for its anticipated useful
life.
We contracted with this three Repair and maintenance Shops that offers services suitable for
our business needs.
Electrical Wiring and Appliance Repair Services:

Appliance and Electrical Wiring Repair
Contact Person: Francis
Contact Number: 09064042262
Address: Pasay City
Electrical Wiring and Appliance Repair Services:

Electrical Wiring and Appliance Repair
Contact Person: Byron Simon
Contact Number: 0919-2858379
Address: Metro Manila
Wiring And Appliance All Around Electrician Services:

All Around Electrician
Contact Person: Joseph Gatyula
Contact Number: 09216523813
Address: 546 Manaig St. Purok 3 Pansol Calamba

Here are list of stores I found on the net, I have them summarized but retained the writers' comments as
these would be important in our choices. I have visited some of the stores and bought from them in the
past like chocolate lovers and cooks exchange, but I will surely be making own rounds of visiting of these
shops in the days to come. It goes;
1) New Sin Kian Heng
Address: #196 Carlos Palanca St. Quiapo, Manila [righy beside Quinta Market in Quiapo, Manila]
Tel Nos: 733-2131/ 733-6871/ 733-6367/ 733-6381
--> Available here are loads of kitchenwares and baking equipments, lots of pans, boilers, pots and molds
to choose at very good prices and quality. They have items for kitchen aids to pans, wilton decors, tips,
whisks, stoves, ovens, spatulas and a wide arrays of everything you needed.
2) Chocolate Lovers
Website: http://echocolatelover.com/
Main Branch: #45 P. Tuazon Blvd cor C Benitez St. Cubao, Quezon City.
2nd branch: Kitanlad St cor Quezon Avenue, Quezon City
Tel Nos: 732-8576/ 741-7487
3) Ingrid's sweet Haven

Address: #363 Dr. Sixto Antonio Ave. cor Liwayway St. Caniogan, Pasig
Tel Nos: 641-2561
--> Baking ingredients, pans & supplies
4) Carla's Bakery and Confectionery Supply
Address: Unit E Dr. A. Santos Avenue Sucat, Paranaque City.
Tel Nos: 826-9107/ 820-5246
--- If buying by the bulk, prices are all way cheaper in Divisoria
By starting our business by commission basis, this will let our overheads low meaning us paying
'only' for hours when we actually provide services. We will keep on enlarging the scope of the business
and as with any market that is full of serious competition, it really pays to be unique when developing a
killer concept for our sweet treat business. It is the kind of cupcake business that gives you the most
insanely addictive yet memorable treats during your meal. This cupcake business offers an incredible
opportunity to be creative and do something special and different from the other cupcake businesses. Here
are some ideas to get your creative mind flowing; (1) we will offer special diet compliant cupcakes
(gluten free, low carbohydrates, fat free, etc.) (2) This will be specialized in an event type like weddings,
birthdays or office occasion/ parties. (3) Offers a delivery service for orders above a certain quantity. (4)
Produce and sell specialized and personalized cupcakes with prepared batter mix, icings, decorations, etc.
The fixed expenses will be regarding on rent, electricity, water, advertisement, promotions, etc. The
basis for the sales projection is estimated continuous services per day for the first month of the business
and enlarged services per day by the end of the first year. At these services per day we would still only be
operating 75% of the capacity with 2 baking rooms operating 7 days a week, 8-11 hours per day.
Generally, technology or process provides with necessary specifications relating to machinery and
equipment required. We will also consult experts, dealers/ suppliers as well as users, prior to making a
selection of equipment, ingredients and machinery for our business. We will plan to buy slightly used
machines and equipments.
2.7 Future Capacity

There are 2 main areas in which the company will operate, the lobby where the cashier and the
stalls located and the (2) baking sections wherein making of cupcakes occur. There will be launching of
nee varieties of cupcakes that will make the customer crave and bring indulgence. Our worker will often
work for long hours to set up a good repute for the business. There will be 3 employees who will be
employed at the opening of the cupcake industry and as the business develops, the owner will employ
more people at the business operation and build other branches.
Every segment/ department of the operation will have a fixed number of workers and inspector to
check and supervise after the activities of each department. The teams of each segment will be divided
according to customer demand, the work pressure and develop the proficiency on work of each
individual. There must be coordination between the departments of the business.
For the next 3 years, we could add 2 additional baking machines (it can be brand-new or slightly used
machines), 3 baking tables and new stalls. We will also replace our air conditioners to a bigger one/
package type for accommodation and give satisfaction to our beloved customers. Our service providers
are paid just for their hours of service being rendered and so the operating cost will be low. The
electricity, water, promotions, advertisements, etc. will be included in the fixed expenses, meaning there
is allotted budget for it. Were hoping and desiring that we could enlarge our business and build another
branch of our business in a period of 5-6 years from the time of our launching of this kind of business
establishment.
Points to be Considered
ACCEPTANCE
TESTING AND INSPECTION
DELIVERY AND TRANSFER OF THE TITLE
PRICES, CHARGES, INVOICE & PAYMENT
Definition
The authorized representative of company
must sign. Buyers capital equipment final
acceptance it provides the supplier and
company accept the equipment.
Acceptance shall only occur at the
expiration of the last Guarantee Period as
herein defined upon which the company
shall issue to the supplier the Acceptance
Certification.
Acknowledgement receipt of all equipment
shall be presented.
Supplier shall provide inspection and
testing plan to a company.
Have a 60-day inspection period from the
day of installation and operation of the
equipment.
Rejected supplies will require the supplier
to repair or replace another item in a
reasonable specified time.
The delivery dates indicated by the
company of the equipment under their
Purchase Order must be presented.
Supplier must not ship the equipment
earlier or later than the delivery date
specified in Buyers Order.
Payment of the equipment being purchased
shall be in accordance with the contract.
Prices of the equipment being purchased
WARRANTIES
shall be in accordance under right price,

quality and condition.
A company will not accept shipment at any
increase in price above that indicated
Purchase Order.
Company knows the obligations and law
rule under the warranty in purchasing
equipment.
Supplier warranty shall be effective for a
period of 4 years from the date of
acceptance of the equipment.

Choosing a location for business will have a great impact in everything the production does. For a
business to be successful, one should not just choose a location that is available without considering
factors that may affect the outcome of a business such as accessibility of the store to the target market.
For our cupcake business, we choose to settle it to the place where the greatest number of
potential consumers in the mall is exposed. We locate our business at the lower ground floor,
bldg. A of SM Megamall. SM Megamall is one of the largest SM Supermalls developed and
operated by SM Prime Holdings. As long as there are people shopping at the mall, great chances
may happen that these people will stay at the food court and buy our chocolate cupcakes. These
can make them relax and they will enjoy decorating their chosen cupcake.
2.10 Raw Materials

1. Flour
2. Cocoa Powder
3. Honey
4. Baking Powder
5. Baking Soda
6. Salt
7. Milk
8. Egg
9. Icing Sugar
10. Vanilla Extract
11. Whipping Cream
12. Butter
13. Brown Sugar
14. Chocolate
15. Cream Cheese
16. Fresh Fruits

17. Sprinkles
18. Butter Milk
19. Nuts
20. Icing gel colors
Ingredients/ Supplies
Price
1 Month
1 Year
Flour
P 750.00/ sack
2 sacks
P 18, 000.00
Cocoa Powder
165.00/ k
3 kilos
5, 940.00
Honey
100.00/ L
2x30= 60 liters
72, 000.00
Baking Powder
150.50/ k
1x30= 30 kilos
54, 180.00
Baking Soda
214.47/ k
1x 30= 30 kilos
77, 209.20
Salt
10.00/ k
x 30= 15 kilos
1, 800.00
Milk
71.00/L
2x30= 60 liters
51, 120.00
Egg
Icing Sugar
71/dozen
170.00/ pack
2 x 30= 75 dozens
x30= 15 packs
63, 900.00
30, 600.00
Vanilla Extract
140.00/ 2 oz.
1x 30= 30 oz.
50, 400.00
Whipping Cream
165.00/ L
x 30= 7.5 liters
14, 850.00
Butter
Brown Sugar
140.00/ lb.
37.00/ k
x30= 15 lbs.
x 30= 7.5 kilos
25, 200.00
3, 330.00
Chocolate
200.00/ k
x 30= 7.5 kilos
18, 000.00
Cream Cheese
115.00/ 180g
1x 30= 30 g
41, 400.00
Fresh Fruits
Sprinkles
50.00/ k
20.00/ pack
4x 30= 120 kilos

2x 30= 60 packs
72, 000.00
14, 400.00
Butter Milk
120.00/ liter
x 30= 15 liters
21, 600.00
Nuts
Icing gel colors
300.00/ k
x 30= 15 kilos
85.00/ oz.
2x 30= 60 oz.
Total: P 751, 129.20
54,000.00
61,200.00

There are many baking supplies store in Manila. This is the list of cheap stores that will become
our source of all materials we needed for our product.
1. Best Way Merchandising at 691 Sto. Cristo Street, Divisoria. They have relatively
cheap items but the rest of their items are quite price compared to purchasing them
online. As for packaging materials like rolls of cellophane/or plastic wrapper, it is very
cheap.
2. Chocolate Lovers at 45 P. Tuazon Blvd, Cubao, Quezon City. They have a lot of cake
packaging materials, cake boards, ready-made cupcake toppers, cupcake stands,
chocolate moulders, lollipop sticks, baking pans, glycerin, glucose, gelatin, confectioner's
sugar and more.
3. Love2Bake Co. at 6 Palanca Street, Fruition Bldg, BF Homes, Paranaque. They have
cheap americolor gel icing and airbrush color, pearl/luster/sparkle dusts, fondant moulds,
cutters, macaron mats, pans, sheet trays, dummy styro and more.
4. iDirect Traders Corporation are our complete source of fresh fruits in Manila area.
They provide a wide list of fresh fruits, vegetables, herbs, spices, and other ingredients.
All of their products are harvested delicately through skillful hands and advanced
technology. Thus, raw materials availability is not a problem.
V.
ORGANIZATION AND
MANAGEMENT PLAN
3.1 Form of Business

3.3 Business Experience and Qualifications of the Entrepreneur
3.4 Pre-Operating Activities
3.5 Pre-Operating Expenses
3.6 Administrative Expenses
3.1 FORM OF BUSINESS

Our business will run on partnership. Since we are just starting up a business it is good for us to
start it with partner because are cost or starting expenses will be minimized. It will be better to be in
partnership because it is easy to form; it is expected to be operated more efficiently because of the
presence of more owners.
It will be a general partnership composing of five general partner in which both of them will
have unlimited liability for the debt of the business and both partner had concerted that even innocent
partners can be held responsible when another partner commits inappropriate or illegal actions. Each of
them will contribute their money, skills and personal assets to the business if there is a possibility of loss.
Both partners ought to follow the given term and condition on their contract.
Through this form of business we can provide our target market affordability on our product or
services rendered and by this, we allowed them to allocate and prioritize their necessities and wont feel
the money they pay to our business. We can also help not just our own growth but helping other
companies and our suppliers to increase also their sales.
Owner
Baker
Cupcake
Decorato
r
Marketin
g
Manager
Operatio
n
Manager
Puchasin
g Officer
Utility
Man
Accounta
nt
Cashier
3.3 Business Organization and Qualifications of the Entrepreneur

The business is a general partnership that will be run by our owners named Bryan John
Salvador, Aizelene Santos, Miralyn Tampioc, Stephany Imma Zayra Taniegra and Kezia Faith
Tejada. They graduated from the Polytechnic University of the Philippines studied Business
Administration Major in Marketing Management because of their passion talent and creativity in
creating and decorating cupcakes they try to make their dreams come true, from ideas into
actions. They combine all their properties and skills and come up with the idea of building a
chocolate cupcake business the Cupcake DeLite.
Bryan John Salvador is residing at Quezon City, 28 years of age. Have a strong and
valiant personality, people-oriented, good in communicating with others and is capable of being
independent. Aizelene Santos lives in Cainta Rizal, 28 years of age also. She shows boldness and
strength in life, having the charming personality makes her get connection and network to other
people. She is also creative in everything she does. Miralyn Tampioc lives in Muntinlupa City,
28 years old. Has the passion in baking cakes and other goodies. She is good in communicating
people and passionate in everything that she does. Stephany Imma Zayra Taniegra lives in San
Mateo, Rizal, 28 years old. Has the ability in training people, people- oriented and good in
communicating people. Kezia Faith Tejada who lives in Caloocan City, 28 years old. She has a
mind of an entrepreneur that will try to take every risk to achieve what she needs.
The five owners were friends since college and they have the same passion to start this
business, and this drives them to turn their idea into a reality. They graduated as a top achiever in
their university. After they graduate, they became employees in different companies related to
their course. They were both successful in their fields and they started to make their dreams
come true by starting their cupcake business.
Having some important qualifications as an entrepreneur like being resourceful, this
became a vital ability for them as an entrepreneur, to know how to make the most out of what
you have. Tapping into a network is one of their keys. When the company might be in need of
manpower, they can get to go their network of connections to look for the personnel they are
looking for. Also, being an open-minded, as an entrepreneur, they have to be able to adjust to the
market demand and always have something in store for them so that the business will not be
stagnant and so that it will be able to cope up with every situation. And being an entrepreneur
involves a learning process.
So this became one of their characteristics as an entrepreneur, they know the need to be
able to soak in everything and anything they can, just like a sponge. The more they learn the
better. They make changes and learn from mistakes, working in different companies reminds
them some the important factors an entrepreneur should remember in starting their business. This
will became an advantage of the entrepreneurs even if they are just new in starting their own
business, nonetheless, even if you are just new in making a business, that doesnt mean that no
one have the capacity to make their own, many entrepreneurs also started small and everyone
started also to be a beginner in this field. Having the experience in everything that the partners
are doing will give them a whip hand in this business startup.
Personnel Requirements
Position
Financial
Manager /
Accountant
Function
Responsible on
filling ITR and
financial reports
and annual
transactions.
In charge of
bookkeeping of the
record sales.
Requirements
Female 20-30
years of age.
CPA
Have good
verbal and
written
communication
skills.
With pleasing
personality
Benefits
Php20, 000.00
compensation
SSS, Philhealth,
Pag-ibig.
Medical, Dental,
Miscellaneous
Allowance
Cashier
Utility Man
Responsible for
answering the
telephone,
transferring calls,
taking accurate
messages, greeting
customers, and
cashiering.
Responsible
Male 22-30 years
old
Hardworking
With
pleasing
in
distributing products
to customers.
Female 20-30
years old.
Customer
Oriented
Good
communication
skills.
Pleasing
personality
alert
In-charge in the
cleanliness the
arrangement of the
whole place and
do everything from
cleaning and
organize tools to
cleaning and
maintain
equipment.
Php7,000.00
SSS, PhilHealth,
Pag-ibig.
Medical, Dental,
Miscellaneous
Allowance
Php7,000.00
SSS, PhilHealth,
Pag-ibig.
Medical, Dental,
Miscellaneous
Allowance
personality.
Physically
healthy.
3.4 PRE-OPERATING ACTIVITIES
MONTHS
Project Preparation
Site selection, acquisition of
land and development etc.
Sanction of loan
Business license and
required permits
Construction of building.
Decor and Furnishings
Store fixtures and equipment
order
10
11
12
Procurement of stocks.
Recruitment of Staff and
labor.
Advertising and promotion
Pre Operating Activities

1. Business license and required permits.
Obtain barangay clearance
This clearance is obtained from the Barangay where the business is located. Barangay fees vary
in each Barangay since they have the discretion to impose their own fees and charges as long as these fees
are reasonable and within the limits set by the Local Government Code and city ordinances.
Mayors Business Permit

Pay the annual community tax and obtain the community tax certificate (CTC) from the
City Treasurer's Office (CTO)
The company is assessed a basic and an additional community tax. The basic community tax rate
depends on whether the company legal form is a corporation, partnership, or association (PHP
500 or lower). The additional community tax (not to exceed PHP 10,000.00) depends on the
assessed value of real property the company owns in the Philippines at the rate of PHP 2.00 for
every PHP 5,000.00 and on its gross receipts, including dividends or earnings, derived from
business activities in the Philippines during the preceding year, at the rate of PHP 2.00 for every
PHP 5,000.00.
Apply for Certificate of Registration (COR) and TIN at the Bureau of Internal Revenue
(BIR)
After the taxpayer obtains the TIN, the company must pay the annual registration fee of PHP 500
at any duly accredited bank, using payment form BIR Form 0605).
All newly formed corporations subject to SEC registration are issued pre-generated TIN by SEC-
Head Office, which is indicated on their SEC Certificate of Registration. The corporation only
has to register its pre-generated TIN with the BIR and report all internal revenue taxes that it
expects to be liable for.
The requirements for application for COR with the BIR are:
a. Duly accomplished and filled-out BIR Form No. 1903 (Application for Registration for
Corporations);
b. Payment Form (BIR Form No. 0605);
c. SEC Certification of Incorporation;
d. Articles of Incorporation and By-laws;
e. Contract of Lease (with BIR Form No. 2000 and supporting BIR Payment Form as proof of
payment of documentary stamp tax on the lease agreement);
f. Documentary Stamp Tax Return (BIR Form No. 2000) on the original issuance of shares and
Payment Form (for the DST payment); and
g. Mayors Permit/Business Permit Application (duly stamped received by the Business
Licensing Division of the local government of Quezon City).
Pay the registration fee and documentary stamp taxes (DST) at the AAB
The rate of documentary stamp tax on original issuance of shares of stock shall be PHP 1.00 for
every PHP 200.00 or fractional part thereof, of the par value, of such shares of stock.
Obtain the authority to print receipts and invoices from the BIR
To obtain the authority to print receipts and invoices from the BIR, the company must submit the
following documents to the Revenue District Office (RDO):
a. Duly completed application for authority to print receipts and invoices (BIR Form No. 1906);
b. Job order;
c. Final and clear sample of receipts and invoices (machine-printed);
d. Application for registration (BIR Form No. 1903); and
e. Proof of payment of annual registration fee (BIR Form No. 0605).
Register with the Social Security System (SSS)
To register with the SSS, the company must submit the following documents:
a. Employer registration form (Form R-1);
b. Employment report (Form R-1A);
c. List of employees, specifying their birth dates, positions, monthly salary and date of
employment; and
d. Articles of incorporation, by-laws and SEC registration.
Upon submission of the required documents, the SSS employer and employee numbers will be
released. The employees may attend an SSS training seminar after registration. SSS prefers that
all members go through such training so that each member is aware of their rights and
obligations.
Register with the Philippine Health Insurance Company (PhilHealth)
To register with PhilHealth, the company must submit the following documents:
a. Employer data record (Form ER1);
b. Report of employee-members (Form ER2);
c. SEC registration;
d. BIR registration; and
e. Copy of business permit.
Register with Home Development Mutual Fund (Pag-ibig)

To register with the HDMF, the corporation must submit the following documents:
a. Employer's Data Form (EDF [FPF040]);
b. Specimen Signature Form (SSF[FPF170]);
c. Copy of SEC Certificate of Incorporation;
d. Copy of Approved Articles of Incorporation and By-laws; and
e. Board Resolution or Secretarys Certificate indicating the duly designated Authorized
Representative.
Upon submission of the complete documents and payment of the first contribution to the fund,
the Pag-IBIG will issue the HDMF number and the HDMF Certificate of Registration.
2. Bakeshop Equipment
Measuring Cup and spoon set

Stand mixer
Speed hand mixer
Cupcake Pans
Cooling Rack
Cooling Rack
Cupcake wrappers
Cupcake stand
Frosting knife
Kitchen timer
Decorating pens
Decorating set
Featherweight decorating bags
Food processor
Baking molds
Mixing bowls
French whips
3. Furniture and Fixtures
Refrigerated bakery cases and dry bakery display cases

Files cabinet
Tables
Chairs
4. Procurement of stocks.
Flour
Cocoa Powder
Honey
Baking Powder
Baking Soda
Salt
Milk
Egg
Icing Sugar
Vanilla Extract
Whipping Cream
Butter
Brown Sugar
Chocolate
Cream Cheese
Fresh Fruits
Sprinkles
Butter Milk
Nuts
Icing gel colors
5. Utilities
Telephone
Computer
Printer
Calendar
Internet Connection
Electric Power (Meralco)
Water Connection (Maynilad)
(Floor mop; Broom; Dust Pan; Trash Bin; Floor Mats; Air Freshener)
6. Recruitment of Staff and labor
Accountant (on-call)
Cashier
Utility Man
7. Advertising and promotion
Flyers (100pcs)
Tarpaulin (3pcs)
Sampling
3.5. PRE-OPERATING EXPENSE
Business license and required permits

Barangay clearance
P 50.00
Mayors business permit
P 200.00
Community tax and obtain the community tax
certificate (CTC)
Certificate of Registration (COR) and TIN
P 10,500.00
Registration fee and documentary stamp taxes

Receipts and invoices from the BIR
Total: P 17, 166.345
P5,866.345
P 50.00
P 500.00
Bakeshop Equipment
Measuring Cup and spoon set
P 400

Stand mixer
Speed hand mixer
Cupcake Pans
Cooling Rack
Cake Tester
cupcake wrappers
Cupcake stand
Frosting knife
Kitchen timer
Decorating set
Featherweight decorating bags
Food processor
3deck oven
Baking molds
mixing bowls
French whips
240
440
950
250
500
520
350
800
880
150
150
500
1,080
380
200
850
26,000
360
250
220
Total: P 35, 470.00
Furniture and Fixtures

Refrigerated bakery cabinet cases and dry
bakery display cases
Files cabinet
Tables
Chairs
Total: P 17, 200.00
P 7, 000
P 200
P 6, 000
P 4, 000.00
Procurement of stocks
Flour
Cocoa Powder (Hersheys Cocoa)
Honey
Baking Powder
Baking Soda
Salt
Milk
Egg
Icing Sugar
P 18, 000.00
5, 940.00
72, 000.00
54, 180.00
77, 209.20
1, 800.00
51, 120.00
63, 900.00
30, 600.00
Vanilla Extract
Whipping Cream
Butter
Brown Sugar
Chocolate
Cream Cheese
Fresh Fruits
Sprinkles
Butter Milk
Nuts
Icing gel colors
50, 400.00
14, 850.00
25, 200.00
3, 330.00
18, 000.00
41, 400.00
72, 000.00
14, 400.00
21, 600.00
54,000.00
61,200.00
Total: P 751, 129.20
Utilities
Floor mop
Broom
Dust Pan
Trash Bin
Floor Mats
Air Freshener
Electric power
Water
Internet connection
P 130.00
P 180.00
P 200.00
P 35.00
P 28.00
P 235.00 x 4= P 950.00
P 6, 000.00 x 12= P 72, 000.00
P 3, 000.00 x 12= P 36, 000.00
P 1,499.00 x 12= P 17, 988.00
Total: P 127, 511.00
Advertising and promotion

Flyers (100pcs)
P 1, 000.00 x 4= P 4, 000.00
Tarpaulin (4pcs)
P 1, 000.00 x 4= P 4, 000.00
Sampling
P 3, 000.00
Total: P 11, 000.00
3.6 ADMINISTRATIVE EXPENSE

Salaries Expense
Average Monthly Salaries of The Employees
Accountant
Cashier
Utility Man
P 20, 000.00
7, 000.00
7, 000.00
1 Year
P 40, 000.00
84, 000.00
84, 000.00
Total: P 208, 000.00

SSS Monthly Contribution
EE Contribution
P 500.00
P 233.30
P 233.30
Total: P 25, 192.80
Accountant
Cashier
Utility Man
Accountant
Cashier
Utility Man
Accountant
Cashier
Utility Man
VI.
Phil-Health Monthly Contribution

EE Contribution
P 250.00
P 100.00
P 100.00
Total: P 5, 400.00
ER Contribution
P 250.00
P 100.00
P 100.00
Pag-ibig Monthly Contribution

EE Contribution
P 100.00
P 100.00
P 100.00
Total: P 3, 600.00
ER Contribution
P 100.00
P 100.00
P 100.00
FINANCIAL PLAN
5.1 Project Cost

5.6 Balance Sheet
ER Contribution
P 1, 090.00
P 504.70
P 504.70

5.1 Project Cost

DR
Store Equipment
Store Supplies
Licenses
Inventory
Rent Expense
Utilities Expense
Advertising and Promotion Expense
Salaries Expense
SSS Contribution Expense
PhilHealth Contribution Expense
Pag- ibig Contribution Expense
Cupcake DeLite, Capital
Total:
35, 470.00
30,843.60
17,166.345
17,200.00
751,129.20
270,000.00
127,511.00
11,000.00
208,000.00
25,192.80
5,400.00
3,600.00
__________
1, 424, 512.945
CR
1, 500,000.00
1, 500,000.00
(1, 424, 512.945)
75, 487. 055

Cupcake DeLite will run on partnership by the five members, namely Bryan John
Salvador, Aizelene Santos, Miralyn Tampioc, Stephany Imma Zayra Taniegra and Kezia Faith
Tejada. They decided to start a relaxing business and strives to invest on their own start up
business. As computed, the estimated expense to obtain in the business is 1,500,000.00 pesos.
Both of them agreed to share 300,000.00 pesos. They decided to dont get any kinds of loan. And
their shares/investments stand as their capital to purchase and register their needs on their
starting business.

Since the partners of the start-up business naming Cupcake DeLite decided to dont get a
loan.

CUPCAKE DELITE
Income Statement
For the Year Ended 20CY
Revenue
P 1, 814, 400.00
Less: Expenses
Inventory
P 751, 129.20
Rent
270, 000.00
Salaries
208, 000.00
Utilities
127, 511.00
Store Supplies
30, 843.60
License
17,166.345
Advertising and Promotion
11, 000.00
SSS Contribution
25, 192.80
PhilHealth Contribution
5, 400.00
Pag-ibig Contribution
3, 600.00
1, 449, 842.945
364,
Net Income
CUPCAKE DELITE
Income Statement
Capital, January 1, 20CY
Add: Net Income
Capital,
P 1, 500, 000.00
364, 557.055
December
31,
20CY
CUPCAKE DELITE
STATEMENT OF CASH FLOWS
Cash Flows from Operating Activities:

Sales Forecast
P 1, 814, 400. 00
Payments for Inventory
(751,129.20)
Payments for Rent
(270, 000.00)
Payments for Salaries
(208, 000.00)
Payments for Utilities
(127, 511.00)
Payments for Store Supplies
(30, 843.60)
Payments for Licenses
(17, 166.345)
Payments for Advertising and Promotion
(11, 000.00)
Payments for SSS contribution
(25, 192.80)
Payments for Phil Health contribution
(5, 400.00)
P 1, 864,
557.055
Payments for Pag-ibigcontribution
(3, 600.00)
Cash use for operating activities
P 364, 557.055
Cash flows from Investing Activities:

Payments for purchasing equipments
Payments for purchasing F and F
Cash used for investing activities
P 35, 470. 00
17, 200. 00
(52, 670. 00)
Cash flows from Financing Activities:

Investment of the owners
1, 500, 000.00
Net Increase in Cash

Cash Balance, Beginning
----------
Cash Balance, End
P 1, 811, 887.055
5.6 Balance Sheet

CUPCAKE DELITE
Statement of Balance Sheet
Assets
Current and Non-Current Assets:
Cash
Store Equipment
Total Assets
P1, 811, 887.055

35, 470.00
17, 200. 00
P 1, 864,
Liabilities and Owners Equity

Capital Ending
P 1, 864,

There is no schedule for repayment of loan because partners of the business have shared
their own money to be used as capital.

In the starting up day spa business of the partners, they also invest on their own business. The
return of their investment according to the plan will take up 1 year.
Computation below shows how itll get:
Profit (in
million)
Revenue
Display
Customized
PRODUCT
Per
Cupcake
4s
DAILY
10 pcs.
MONTHLY
10 x 30= 300 pcs.
YEARLY
300 pcs. x 12 x P 25.00
TOTAL
P 90, 000.00
4 packs
120 packs x 12 x P 100.00
P 144, 000.00
8s
5 packs
150 packs x 12 x P 200.00
P 360, 000.00
12s
4 packs
4 x 30= 120
packs
5 x 30= 150
packs
4 x 30= 120
packs
120 packs x 12 x P300.00
P 432, 000.00
Per
Cupcake
4s
8s
12s
6 pcs.
6 x 30= 180 pcs.
180 pcs. x 12 x P40.00
P 86, 400.00
3 packs
2 packs
2 packs
3 x 30= 90 packs
2 x 30= 60 packs
2 x 30= 60 packs
90 packs x 12 x P 150.00
60 packs x 12 x P 300.00
60 packs x 12 x P 450.00
P 162, 000.00
P 216, 000.00
P 324, 000.00
Total: P 1, 814, 400.00
Our capital is P 1,500,000.00. As the computation sum, P 1, 814, 400.00 is the revenue annually.
So:
P 1, 500,000.00 divided by P 1, 814, 400.00 equals to P 0. 826719577 estimates 1 year in return.
P 1,500,000.00 = P 0. 826719577
P 1, 814, 400.00

Starting a cupcake business is okay if you have all the equipment that will be needed in
starting this kind of business. Thinking of cupcake business seems to be easy and simple but in
the real activity you can say that it is broader than what you thought about it. You will need some
equipments with high prices, the personnel that you will be hiring and the ingredients that you
will be using in making cupcakes. With this type of business ROI is a bit slow but with the help
of the partners they were able to attain their ROI in one year. And we can say that the increasing
rate of sales can be assured.
Appendices
http://magkanopo.com/
http://www.olx.ph/
http://www.mysassybaker.com/2013/05/baking-supplies-stores-manila.html
http://www.all-about-cupcakes.com/black-forest-cupcakes.html
http://www.annabelkarmel.com/recipes/easy-cupcakes
http://www.lazada.com.ph/
http://www.sunriseflourmill.com/
http://www.philhealth.gov.ph/partners/employers/contri_tbl.html
http://www.ssscontributiontable.com/
http://www.gourmetfoodshop.co.za/product-category/beverages/hot-chocolate-beverages/
http://smallbusiness.chron.com/start-online-cupcake-business-10196.html
http://www.myproperty.ph/properties-for-sale/offices/quezoncity-manila/office-unit-nearsm-megamall-514913
http://www.amazon.com/
http://sm-megamall.com/food#
http://sm-megamall.com/
http://www.philippines.hvu.nl/markets3.htm
http://www.yelp.com/biz/sprinkles-cupcakes-beverly-hills
http://www.wilton.com/cupcakes/decorating-cupcakes/
http://sallysbakingaddiction.com/2014/06/03/classic-chocolate-cupcakes-with-vanillafrosting/
https://www.cuisipro.com/en/Stainless-Steel-Measuring-Cups-Spoons-Set-plu747143.html
http://www.femalenetwork.com/girltalk/index.php/topic,210428.msg5624649.html?
PHPSESSID=a5nr9ovje2avau7l8jjbs2pr46#msg5624649

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Polytechnic University of the Philippines

College of Business Administration

II. Marketing Plan

III. SWOT Analysis

IV. Organization and Management Plan

1. BRIEF DESCRIPTION OF THE PROJECT

2. BRIEF DESCRIPTION OF THE OWNER

3. SUMMARY OF THE SECTIONS

Description of the product

1.1 Description of the product

1.2 Comparison of the product with its competitors

G/F 25 sqms @ Php900 per sqm

1.4 market area

Boundaries: Boni Ave. E. Rodriguez Jr. Ave.

1.5 target customer

1.6 TOTAL DEMAND

Among 45% of Mall- Food court Goers

Total Demand of Customers

1.7 MARKET SEGMENTATION

1.8 Selling price

Per cupcake P 25.00

Per cupcake P 40.00

1.9 SALES FORECAST

Note: X axis by ten thousandths

Gross Monthly Margin

1.10 PROMOTIONAL MEASURES

1.11 Marketing strategy

2.1 Production Process

2.8 Terms and Conditions of Purchase of Equipment

2.1 Production Process

Employees must be fully uniformed.

CUPCAKE DELITE TIME AND ATTENDANCE

CUPCAKE DELITE APPEARANCE & GROOMING STANDARDS

CUPCAKE DELITE OFFERINGS

2.2 Fixed Capital

19 Measuring Cups and Spoon Set

2 Pyrex Prepware 2-Cup Measuring Cup, clear

Speed hand mixer

3 Silicone Spatula Scraper

250 cupcake wrappers

Digital kitchen scale

3 Featherweight decorating bags

Refrigerated bakery cases and dry bakery display cases

2.3 Life of Fixed Capital

Measuring Cup and

2.4 Maintenance and Repairs

Electrical Wiring and Appliance Repair Services:

Electrical Wiring and Appliance Repair Services:

Wiring And Appliance All Around Electrician Services:

2.5 Sources of Equipment

3) Ingrid's sweet Haven

2.6 Planned Capacity

2.7 Future Capacity

2.8 Terms and Conditions of Purchase of Equipment

TESTING AND INSPECTION

DELIVERY AND TRANSFER OF THE TITLE

PRICES, CHARGES, INVOICE & PAYMENT

shall be in accordance under right price,

2.9 Office\Store Location and Layout

2.10 Raw Materials

16. Fresh Fruits

2.11 Cost of Raw Materials

x 30= 7.5 liters

x 30= 7.5 kilos