SQUALICIOUS FLAN
Submitted by:
Claridad, Racel
Malabanan, Michiko
Reyes, Nicole Mae
Samia, Amiel
Sibug, Charlyn
Submitted to:
Mrs. Cristina Naguit
Submitted on:
October 10, 201
1
Table
Ta
ble of Contents
!"ecuti#e Summary$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %
Com&any 'ackground$........................................................................................... $..%
Ob(ecti#es$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 
Mission ) *ision Statements$$$$$$$$$$$$$$$$$$$$$$$$$..+
eys to Success………………………………………………………………………………. +
Marketing Plan……………………………………………………………………………….. 7
S-O Analysis$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$/
ndustry and Market Analysis$$$$$$$$$$$$$$$$$$$$$$$$. 10
Com&etitor Analysis$$$$$$$$$$$$$$$$$$$$$$$$$$$$. 12
arget Market$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$.12
Marketing Strategies$$$$$$$$$$$$$$$$$$$$$$$$$$$$.1
ricing Strategies$$$$$$$$$$$$$$$$$$$$$$$$$$$$$..1+
lace34istribution Strategies$$$$$$$$$$$$$$$$$$$$$$$$...1/
romotion Strategies$$$$$$$$$$$$$$$$$$$$$$$$$$$$1/
imetable o5 Acti#ities$$$$$$$$$$$$$$$$$$$$$$$$$$$..16
Sales 7orecast$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$..20
Organization Plan…………………………………………………………………………...25
Organi8ational Chart$$$$$$$$$$$$$$$$$$$$$$$$$$$$2+
9ob S&eci5ications 5or each &osition$$$$$$$$$$$$$$$$$$$$$..2:
uman !esour"e Management Plan
;Recruitment ) Selection$$$$$$$$$$$$$$$$$$$$$$$$$$.2
#Orientation ) raining$$$$$$$$$$$$$$$$$$$$$$$$$$$
;Moti#ational rograms$$$$$$$$$$$$$$$$$$$$$$$$$$$%
; Code o5 Conduct$$$$$$$$$$$$$$$$$$$$$$$$$$$$$.
2
;Schedule o5 Salaries and -ages$$$$$$$$$$$$$$$$$$$$$$/
Te"$ni"al%Produ"tion Plan……………………………………………………………….&'
Ste&s in &roducing the &roduct$$$$$$$$$$$$$$$$$$$$$$$.%1
Ste&s on selling the &roduct$$$$$$$$$$$$$$$$$$$$$$$$..%2
Sources o5 ra< materials$$$$$$$$$$$$$$$$$$$
materials$$$$$ $$$$$$$$$$$$$$$$$$$$..%
$$$$$$..%
7acility si8e ) location$$$$$$$$$$$$$$$$$$$$$$$$$$$%
otal &ro(ect cost$$$$$$$$$$$$$$$$$$$$$$$$$$$$$.%%
(inan"ial……………………………………………………………………………………..&)
Cost 'ased ricing$$$$$$$$$$$$$$$$$$$$$$$$$$$$.0
Sales 7orecast$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$1
Com&arati#e ncome Statement =201+>201/?$$$$$$$$$$$$$$$$$%
Com&utations o5 CO@S$$$$$$$$$$$$$$$$$$$$$$$$$$.
'reake#en Analysis$$$$$$$$$$$$$$$$$$$$$$$$$$$$+
3
Marketing Plan
*+*C,T-* S,MM/!0
 -ag maging dayuhan sa sariling bayan. hatBs one o5 the most &o&ular uotations to the
7ili&inos. his brings us the idea o5 creating a &roduct that <ill surely <in the tastes o5 not (ust
7ili&inos, but also the 7ili&inos at heart. Sualicious is a ne< inno#ated that &roduce a uniue
#ariety o5 leche 5lan called Dkalabasa leche 5lan.E
he idea o5 kalabasa leche 5lan <as 5ormulated <hen a grou& o5 entre&reneurs <as
gathered in the house o5 one o5 their members ha#ing hard time thinking on <hat &roduct to
inno#ate. -hile they are ha#ing their brainstorming, one member o5 the grou& suggested the
kalabasa leche 5lan that is <hich she learned on her girl scout cam&ing. And then a bright idea
comes u& on the minds o5 the businessmen that lead to the inno#ation o5 the 7ili&ino delicacy.
Since then, the &roduct is still seeking 5or im&ro#ements in order to satis5y the tastes o5 their
belo#ed customers.
alabasa leche 5lan is the &er5ect &roductF this is the inno#ation o5 the <ell>kno<n
7ili&ino dessert delicacy. alabasa Geche 5lan is a delicious sim&le dessert and #ery easy to
make, a classic custard <ith healthy #egetable t<ist reci&e. t is made 5rom eggs, sugar,
condensed, 5resh milk and cooked suash. Steamed o#er an o&en 5lame or sto#e to&, <ith
caramel syru& shimmering on to&. A best s<eet treats 5or any occasions, es&ecially 5or kids
&arty and a &o&ular &asalubong treat too.
COMP/10 /C34!O,1
4
-e 7ili&ino end u& our meal <ith a dessert. Michiko Malabanan a s<eet>a>holic o55ered a uniue
&roduct namely kalabasa leche 5lan in <hich it is o55ered as the most a<aited last course in
e#ery meal. 'y this <e Nicole Reyes, Amiel Samia, Racel Claridad and Charlyn Sibug decided
to o55er this &roduct 5or the customer <ho <ants something ne< and uniue. -e name our
com&any as Sualicious Com&any. Our grou& come u& the name DSualiciousE 5rom the <ord
itsel5 suashHdeliciousI sualicious. Geche 5lan &reser#es the 7ili&ino delicacies <hich <e can
say one o5 our richest ty&e o5 5ood <e ha#e. he com&any com&osed o5  &eo&le <ith 1 ceo and
% as the manager res&ecti#ely
O6*CT-*S
1. o introduce the &roduct to the market through gi#ing a<ay lea5lets and to ad#ertise and
&romote it through the use o5 internetF
2. o establish a high introductory sale by lo<ering the regular &rice by >10 &esos to attract
more customers <ithin the 5irst dayF
. o gain at least 10J &ro5it <ithin the dayF
%. o sell 100 units on the 5irst day o5 o&erationF
. o increase the sales by J on the 2nd day o5 o&erationF
+. o im&ro#e and de#elo& the business to be more 5le"ibleF
:. o build strong customer relationshi& through satis5ying them on our ser#ice and &roduct
o55erings.
5
-S-O1 ST/T*M*1T
o be <ell kno<n in the #icinity o5 Angeles on ha#ing the best uality o5 &roduct <hich
ser#ed nutritious, delicious and reasonable &riced. o build and maintain long term relationshi&
<ith stakeholderKs.
stakeholderKs.
M-SS-O1 ST/T*M*1T
ST/T*M*1T
o ins&ire customerKs to eat healthy and be li#ely. o ser#e high uality &roduct <hich <ill
bene5it and satis5y customerKs need and <ants.
•
3*0 TO S,CC*SS
t is ne<> No<adays many customer look 5or a 5ood <hich is healthy and delicious.
•
Sualicious 5lan is not usual leche 5lan, it is mi"ed <ith a suash.
t is healthy> As mentioned the Sualicious 5lan has a suash <herein these #egetable
•
has its o<n bene5its to a &ersonKs health.
t is accessible> he entre&reneurs made sure that the &roduct is accessible to the
market in <hich it is located in the &lace in <hich it <ill be easily seen and accessed by
•
the customer.
t is a55ordable> he Sualicious 5lan is #ery a55ordable in <hich students or other
customers <ho ha#e tight budget can a55ord to buy the &roduct.
6
M/!3*T-14 P/1
7
5.8. S9OT /1/0S-S
/1/0S-S
!esour"es
Money
Strengt$s
Sualicious 5lan is #ery
9eaknesses
a55ordable and the ca&ital to
start u& is #ery minimal.
he ingredients and other
materials needed to &roduce
Materials
the &roduct are readily
a#ailable in the <et market
and su&ermarket
n doing Sualicious 5lan <e
Machines
donKt ha#e to use machines. t
can be done by hand
&rocessing
Methods
he methods in making
Sualicious 5lan is a#ailabale
rainings are needed to ha#e
Man&o<er
he &roduct is easy to make
e55icient indi#idual on making
the &roduct
-e ha#e the kno<ledge on
Management
ho< to make the Sualicious
5lan
Geche 5lan is in demand 5or
Moment=time?
7ili&inoKs because <e lo#e
s<eet and <e used to eat
dessert a5ter meal.
8
(a"tors in t$e enironment
O;;ortunities
T$reats
Sualicious 5lan <herein is
5ood is inse&arable to human
Lealth conscious customer
kind. As long as it taste good
may not choose this kind o5
and healthy 5or sure it <ill
dessert because it has egg
Socio cultural
ha#e a good market.
yolk <hich consist o5 bad
Customers ha#e de#elo& a
cholesterol
habit o5 eating dessert a5ter
meal
echnology can hel& im&ro#e
echnology and technical
the uality o5 the &roduct and
hel& make things easier
!conomic
-hen economic do<nturn
comes the s&ending budget o5
customer <ill get lo<er
alabasa is not a seasonal
Natural
#egetableF they gro< all
around the year.
A lack in &olitical
&olitical stability may
olitical
a55ect businesses in the
economy
here is a &eace and order in
eace and order
the <ork&lace and business
en#ironment
o&ulation is increasing. More
&eo&le mean more
o&ulation
consumers <ho need and
<ant 5ood.
9
@o#ernment &ro#ide loans to
starting businesses and <e
@o#ernment rogram
ha#e #enture ca&italist to back
as u&
he ingredients needed on
making Sualicious 5lan is
@lobal !n#ironment
readily a#ailable any<here in
the hili&&ines
5.8.8 -1,ST!0
-1, ST!0 /1 M/!3*T /1/0S-S
alabasa leche 5lan can be bought almost any<here.
any<here. hey are sold in a retail store like
susies cuisine and goldilocks. t is seen outside uni#ersities, churches and other establishments.
he kalabasa
kalabasa leche 5lan manu5acture
manu5acturers
rs target
target customer
customers
s <ho are &rioriti8
&rioriti8ing
ing healthy
healthy li#ing
li#ing
through a&&ro&riate 5ood intake and those consumers <ho lo#e to eat s<eets a5ter meal as a
theirr dessert
thei
dessert.. he kalabasa
kalabasa leche
leche 5lan tastier
tastier and healthier
healthier ingredie
ingredients
nts are based
based on the
checklist &ro#ided by certi5ied dieticians that <ill boost essential nutrients needed by the body.
he kalabasa leche 5lan is ready 5or market, has &assed e"tensi#e consumers test, and the
com&
com&an
any
y manu
manu5a
5act
ctur
urin
ing
g lech
leche
e 5l
5lan
an has
has cont
contra
ract
ct ne
nego
goti
tiat
atio
ions
ns un
unde
derr <ay
<ay at  ma(o
ma(orr
establishments in the city <here in it could be a#ailable to the consumers. And leche 5lan is a
common delicacy but <e &ut a suash as the main ingredients and other ingredients <ith a t<ist
that <ill surely lo#e the taste buds o5 the consumers. Currently, students, children and diet
conscious rarely 5ind leche 5lan as their dessert a5ter meal outside establishments like retail
store. he gro<ing number o5 healthy 5oods enthusiast is greatly increasing no<adays. A Geche
7lan &roduct allo<s health conscious consumers to en(oy 5ood <ithout being guilty on blood
&ressu
&re
ssure
re becau
because
se o5 the nutrien
nutrients
ts and
and #it
#itami
amins
ns yo
you
u ca
can
n ge
gett 5rom
5rom s
sua
uash
sh as the main
ingredients
ingredien
ts o5 it. Geche 7lan manu5acturers ha#e &laced its branches in neighbourhoodKs,
neighbourhoodKs, store,
10
stall and establishments <ith greater contact to the consumers <ith hasty and ra&id li5estyle.
Geche 7lan manu5acturers target niche is healthy 5ood &roducts 5or consumers <ith great health
concerns. Geche 7lan is a&&ro&riate and &er5ect 5or consumers <ho 5ind healthier o&tions 5or
dieting. Geche 7lan <ould be #ery suitable to direct>selling markets since it is easier to make. t
<ould also increase contacts <ith consumers
consumers <ho can suggest di55erent 5la#ors and o&inions 5or
the &roducts and the <ay o5 selling. And
And because itBs direct selling these suggestions <ill easily
be a&&ro#ed and im&lemented. Geche 7lan ad#antage retail store manu5acturing com&anies is
that it allo<ed the direct and immediate catering o5 the consumersK needs and suggestions.
4irect selling o5 Geche 7lan through door>to>door deli#ery and kiosks &laced in di55erent &laces.
t <ill &ro#ide a 5aster acuisition o5 healthy 5oods that can enhance their gi#en li5estyles.. Geche
7lan custom &roduct eliminate unhealthy diet 5oods on &roducts through daily the consum&tion
&eo&le <ill &atroni8e it. he com&any antici&ates that in early account &enetrati
&enetration
on and su&erior
5irst class distributing teams <ill allo< it to continue to ha#e increasing gross and net margins
<ell in the 5uture.
5.8.2 COMP*T-TO!
CO MP*T-TO! /1/0S-S
he sualicious is a ne< #ersion o5 the ili&ino Geche 5lan that has suash and make it
more toothsome. -e &re5er this kind o5 &roduct because many ili&ino lo#e to eat dessert. 'ut
there are already e"isting com&etitors in the market <hich are already established. hatKs <hy
<e make sure that our &roduct has a good uality and delicious it is also healthy because o5 the
suash and egg. Consumer <ho donKt eat #egetable <ill learn to eat it on some <ay like
kalabasa leche 5lan because it has a ne< t<ist they are eating dessert and at the same time
they are being healthy.
5.2 T/!4*T M/!3*T
5.2.8. *MO4!/P-CS S*4M*1T
11
•
here are no< 20,6%0 students enrolled at Loly Angel ni#ersity S. 201>201+
College of *ngineering and /r"$ite"ture <C*/=
College of usiness and /""ountan"y <C/=
College of os;itality and Tourism Management
12
22
16:0
<CTM=
College of /rts> S"ien"es and *du"ation <C/S*d=
College of -nformation and Communi"ations
1:/1
101.
Te"$nology <C-CT
T$e College of 1ursing and /llied Medi"al S"ien"es
%%%
<C1/MS=
College of Criminal 6usti"e *du"ation and
%2
(orensi"s <CC6*(=
aboratory *lementary S"$ool <*S=
ig$ S"$ool <S=
4raduate S"$ool
:12
%61
26
•
•
•
LA high school students =12>1+ years old? <ith e"tra allo<ance at least /
LA college students =1:>u& years old? <ith e"tra allo<ance at least /
LA &ersonnel and &ersonnel
he business <ill e"&and and add ne< stall in the #icinity o5 Angeles <hen <e already
ha#e enough money to s&end. -e <ill &ut stalls on some malls and <e <ould make orders
or <e <ill send it to retailers and <holesaler.
5.2.2. 4*O4!/P-C S*4M*1TS
•
•
Loly Angel ni#ersity <ith at least 20,6%0 &eo&le can &urchase it.
eo&le <ho can reach to order the alabasa leche 5lan through 5acebook, nstagram and
other social media that <eK#e used in &romoting our &roduct
5.2.?. PS0CO4!/P-C S*4M*1TS
•
Customers <ho lo#e s<eets
•
All &eo&le es&ecially <orkers <ho
<ho ha#e the
the ca&acity
ca&acity o5 buying
buying the &roduc
&roduc
12
•
Gi5estyle 7or those customers <ho are health conscious <ill be encourage to buy
•
Sualicious 5lan because it is a healthy &roduct.
Occasions Sualicious 5lan is &er5ect 5or 5iesta, birthday and other occasion because
many customer lo#es to eat Geche 5lan.
5.?. M/!3*T-14 ST!/T*4-*S
5.?.8. P!O,CT ST!/T*4-*S
Sualicious 5lan o55ers a <ide range o5 ingredients to be &ut on your traditional leche 5lan
taste. here are 5resh and delicious 5oods that can be your to&&ings or can be mi"ed <ith your
cold leche 5lan. hose 5oods that can be add>on are all healthy that blend the traditional leche
5lan 5or its health bene5its. ou can also &ut some decorations in your leche 5lan to make it <ell>
&resentable and to add 5la#ors. n sim&le terms, <e are o55ering customi8ed leche 5lan <ith
di55erent sha&e and 5la#ors. Any choice o5 ingredients is acce&table de&ending to your a&&etite.

'RAN4 NAM!3GO@O
SQUALICIOUS
FLAN
he logo sho<s the name o5 the &roduct and the main ingredient <hich is the
suash. he name Sualicious 5lan comes 5rom the <ord DsuashE and DdeliciousE.

RO4C 4!SCRON
13
he &roduct Sualicious 5lan, a caramel crPme con suash, is good 5or e#ery &erson
regardless o5 age. he business ha#e small si8e leche 5lan but as the business gro< <e <ill add
some si8es and 5la#ors. he &roduct is a#ailable in one sha&e. he cu&cake>sha&ed leche 5lan
<hich make it attracti#e and eye>catching to the customer. he Sualicious7lan o55ers a uniue
taste o5 leche 5lan <ith no &reser#ati#es added that ser#es delicacies to the customers. his
o55ers only one &roduct <hich is Geche 7lan original and Caramel crPme con suash ser#ing
delicacies to customers. his is actually suit to the tastes o5 e#ery 7ili&ino since <e 5ound
en(oyment o5 eating s<eet 5oods. he ingredients needed to make Sualicious 5lan are
Condensed mlik, !#a&orated milk, Suash, Sugar and egg.

GA'!G AN4 ACA@N@
ACA@N@
t is some<hat, like this but the label <e <ill use is the logo <e did. And the &ackaging is
same as this sho<n in the &icture belo<. -e <ill use a trans&arent &lastic to be more attracti#e
to customer and sho< them the a&&earance o5 the kalabasa leche 5lan.
14
5.?.2. P!-C-14 ST!/T*4-*S
Sualicious, as a ne<ly o&en business, <e decided to lo<er our &rice com&ared to our
com&etitorBs &rice but in a <ay that <e can get our income at least 1 to 0J. -e make our
&rice more a55ordable in the customers so that they can taste a sualicious at lo<er &rice to
those customers <hose &re5er to buy a55ordable and delicious dessert. -e are &lanning to less
the &rice o5 the customers <ho buy sualicious <ith a minimum o5 5i#e and more &ieces so that
they can get discount.

RCN@ O'9!C*!
he ricing ob(ecti#e that <e used is Market enetration Strategy. t is because <e charge
the lo<est &ossible &rice 5or the customer. he grou& aims mostly on the buyers to reach their
satis5actory le#elF also <e try to get the most buyers e#en the &ro5it is lesser. he grou& didnKt
limit the ingredients in the &roduct to reach the desired taste. he &roduct is at the a55ordable
le#el it is not e"&ensi#e and it is also not chea&F it is in medium le#el in terms o5 5oods. -e set
the &roductKs selling &rice at 0.00, as an attem&t o5 using &rice &rom&ts. -e set it at 0.00
15
so <e could attain the reach &ro5it. ee&ing the &rice at a t<o>digit can attract customer seeing
this amount is not that big.

COS 'AS!4 RCN@
-ngredients
,OM
!e@uired
Pri"e <P=
Subtotal <P=
Condense Milk
/0 =%00g?
1
/.:
/.:
!#a&orated milk
:0 ml = /0g?
2
2.:
%:.0
!gg yolk
ieces
12

+0
Suash
ilo
Q
:.0
:.0
'ro<n Sugar
ilo

12.0
12.0
TOT/
P8AA.25
Com;utation:
,nit "ost:
I1++.2 3 20
B.?8 ;$;
Rent
Monthly
2,000
early
2%,000
!lectricity
-ater
romotional
Salaries o5 Managers
otal o#erhead cost
1,000
00
60
1,000
1/,60
12,000
,+00
1,0/0
1/0,000
220,+/0
O#erhead costs and other e"&enses
I220,+/0 3 2,/
B) ;$;
4irect labor cost3 unit
I+,000 3 2,/
16
B8.5'
roduct rice
I/.1H6H1.0
B8) ;$;
Mark & =/J?
I16 H 11
11.12
.12
B?'.2 or ?' ;$;
5.?.?. P/C*%-ST!-,T-O1 ST!/T*4-*S

4R!C 4SR'ON
P!O,C*!
CO1S,M*!
alabasa leche 5lan <ill be distributed <ith (ust one channel <hich is 8ero le#el 5rom the
manu5acturer to consumer and through the most straight 5or<ard marketing channel <here our
store <ould sell the kalabasa leche 5lan directly to the customers. Since this method <ould be
likely be good not (ust but 5or the customer as <ell, since this <ould be able to satis5y the
customer and res&ond to their 5eedback immediately <ith a good number o5 goods and their
demand <ould also be satis5ied immediately
5.?.&. P!OMOT-O1 ST!/T*4-*S
1.? Ad#ertis
Ad#ertising3
ing3ub
ublicity
licity
his is <here <e call out or gi#e in5ormation to the customers, in this situation <e could
make some tar&aulins3&osters and other #isual aids 5or ads. hrough these the
17
consumers <ill be 5ascinated on <hat <as the ad all about es&ecially <hen the logo or
&icture itsel5 is a&&ealing that it can attract customer or get attention. Also no<adays
ad#ertising is #ery ram&ant in di55erent social sites, because you can easily ad#ertise
your ads 5reely and hassle 5ree like through 5acebook, instagram, t<itter and other more,
this site <ill hel& us encourage those consumers and let them our &roduct e"istence in
the market and also it <ill s&read the ne<s easily, es&ecially 5or those 5ood lo#ers on
dessert <ill be attracted <ith this.
2.? Sales
Sales rom
romoti
otion
on
he sualicious store <ill be ha#ing 5ree taste o5 the kalabasa leche 5lan in order to
encourage the customers to make a &urchase. he main &oint o5 kalabasa leche 5lan <ill
be 5ocus <ith satis5ying ingredients that contains health5ul bene5its <hich is &re5erred by
the customers.
.? erso
ersona
nall Selling
Selling
his is <here you &ersonally selling the &roduct to the customers. ou are talking to
them 5ace>to>5ace to gi#e them in5ormation about the &roduct and 5or them to encourage
it to buy to your store3stall. Other members o5 our grou& <ill be assigned to di55erent
areas <here they are a lot o5 &eo&le crossing nearby our store3stall. ogether <ith the
&osters and 5lyers o5 ad#ertisement <e ha#e and some members o5 the grou& <ill be
dis&erse into di55erent location to &romote our &roduct <hich is kalabasa leche 5lan so
that customers <ill be encourage to &urchase our &roduct.
%.? 4irec
4irectt Market
Marketing
ing
he sualicious store <ill be ad#ertising through social net<orking sites. t has its o<n
<ebsite <<<.sualicious.com and also o<n 7acebook 7an&age and nstagram &age.
he <ebsite &osted some #ariety o5 ad#ertisements and its &roduct. t can also be 5ound
the com&any background and some other 5acts about store. he sualicious
5an&age3&age <ill be shared to 5riends and acuaintance online in order to kno< the
in5ormation about the &roduct.
18
5.& T-M*T/* O( /CT--T-*S
Timetable for 2'8AD2'8
Periodi" Time 2'8A
9an. 11 > Mar 11
A&ril 11
11 > 9une
9une 11
11
/"tiity
romotion o5 roduct
roduct Gaunch
Gaunch
4istribution o5 &roduct
9uly 11  Se&t. 11
Oct. 11  4ec. 11
to retailers
4onation 5or Charities
Person in C$arge
Michiko Malabanan
Racel Claridad
Claridad
udget
+,000
1,000
Charlyn Sibug
,000
Nicole Mae Reyes
+,000
Nicole Mae Reyes
+,000
Michiko Malabanan
,000
Charlyn Sibug
Racel Claridad
/,000
+,000
Michiko Malabanan
,000
Charlyn Sibug
+,000
Racel Claridad
Nicole Mae Reyes
,000
+,000
Period time 2'87
9an. / > 7eb /
A&r / > 9une
9une /
9uly / > Se&t /
Oct. / > 4ecr /
Period time 2'8
9an 1 > Mar1
A&ril 1 > 9une
9une 1
9uly 1  Se&t. 1
Oct. 1  4ec. 1
@i#e a<ay <allet si8e
calendar <ith the
&roduct name and
logo
-elcome back school
&romo
raining 5or the sta55
4onation 5or charities
ro#ide Malunggay as
additional 5la#or 5or
Geche 7lan
4istribution o5 &roduct
to <holesaler
S&onsor some e#ents
4onation 5or Charities
5.5 S/*S (O!*C/ST
ASSMONS
ASSM
ONS
TI 100;0
I,000
5.A. S/*S (O!*C/ST
19
a. 'ase Sales
0&cs
b. Sales &er day
0&cs " 0I &h&1,00
c. Sa
Sale
les
s &er
&er mont
month
h
1,0
1,00"
0" 0 I &h&
&h&%
%,0
,000
00
/.= Sales
Sales (ore"ast
(ore"ast <2'8A=
<2'8A=
Mont$
Probability
Euantity
Pri"e
Sales
9an
%J
1,00
0
%,000
7eb
0J
1,:
0
%:,20
Mar
J
1,+
0
%6,00
A&r
+0J
1,:2/
0
1,/%0
May
9une
+J
:0J
1,/2
1,61%
0
0
%,+60
:,%20
9uly
Aug
Se&t
:J
/0J
/J
2,010
2,110
2,110
2,21+
0
0
0
+0,00
+,00
++,%/0
Oct
60J
2,2+
0
+6,:/0
No#
4ec
6J
100J
2,%%
2,+
0
0
:,26+
:+,60
Total
2?>&5
785>?5A
Sales (ore"ast <2'87=
Sales 201+ " 1.10 @ro<th rate J
I=2,/%" 1.10?"0
I2+,226."0
I:/+,//
20
Mont$
Probability
Euantity
Pri"e
Sales
9an
/0J
2,02
0
+1,+0
7eb
Mar
/+J
/0J
2,20.6
2,02
0
0
++,1::
+1,+0
A&r
:0J
1,:6.
0
,/+
May
9une
:%J
//J
1,/6/
2,2:.2
0
0
+,6%
+:,:1+
9uly
/+J
2,20.6
0
++,1::
Aug
:0J
1,:6.
0
,/+
Se&t
60J
1,/%:
0
,%0%
Oct
No#
4ec
/0J
:+J
1+0J
2,02
1,6%6.%
%,10%
0
0
0
+1,+0
/,%/2
12,120
Total
2A>22).5
7A>5
Sales (ore"ast <2'8=
ISales 201: " 1.1 @ro<th rateJ
I=2+,226." 1.1?"0
I2:,%0.6/"0
I/2+,226
Mont$
Probability
Euantity
Pri"e
Sales
9an
1%0J
,61
0
10:,:0
7eb
/+J
2,20./
0
++,1::
Mar
/0J
2,02
0
+1,+0
A&r
:0J
1,:6.2
0
,/+
May
9une
9uly
/J
100J
/+J
2,1/0
2,+
2,20.2
0
0
0
+,%0:
:+,60
++,1::
Aug
60J
2,0/.20
0
+6,2
Se&t
Oct
60J
/0J
1,/%:
2,02
0
0
,%0%
+1,+0
No#
:+J
1,6%6.%
0
/,%/2
21
4ec
126J
Total
,0/./+
0
66,2++
27>5&'.)7
2A>22)
5.A.8. S/*S (O!*C/ST <2'8A=
!/T*%
POS-T-O1
!/T*%/0
P/4D
!/T*%0*/!
SSS
P-*/T
MO1T
C!O
--4
100
,000
+,000
%,0/0
1,200
1,200
100
,000
+,000
%,0/0
1,200
1,200
100
,000
+,000
%,0/0
1,200
1,200
4irector o5
Marketing
100
,000
+,000
%,0/0
1,200
1,200
4irector o5
O&erations
100
,000
+,000
%,0/0
1,200
1,200
A>'''
A>'''
4irector o5
7inance
4irector o5
LR
2'>&'
TOT/
8'>'''
282>&''
'
!MGO!!
S
roduction
!m&loyees
0
1,00
1/,000
2,100
1,200
1,200
0
1,00
1/,000
2,100
1,200
1200
TOT/
?A>'''
&>2''
2>&''
2>&''
4!/1
TOT/
28A>'''
Cashier
8
2
?
Prod
Produ"
u"ti
tion
on "ost
"ost%u
%uni
nitt
21+,000 L32,/%units I 6.0+&h&3units
ire
ire"t
"t abo
aborr "os
"ost%
t%un
unit
it
+,000 H %,200 H 2,%00 H 2,%00I %,0003 2,/%units I 1./6 &h&3units
Oer
Oer$e
$ead
ad "ost
"ost%u
%uni
nits
ts
1/0,000 H 20,%00 H +,000 H +,000 H12,000 H ,+00 H 2%,000
I 22,0003 2,/%I 10.:&h&3units
22
)>'''
228>&''
Total: 6.0+ H 1./6 H 10.: I21.02
MarkDu;: 21.2 " %J
I21.2 H /.+1
I 0.1 or 0 &h&3unit
23
O!4/1-F/T-O1
P/1
Organization Plan
Organizational C$art
CEO
Amiel Samia
24
Director of
)inance
*icole !ae
Re'es
Director of
!ar"etin#
!ic$i"o
!ala%anan
Director of
&R
C$arl'n Si%(#
Director of
Operations
Racel Claria
+ro(ction
Emplo'ee
Cas$ier
-rene !ana%at
6ob S;e"ifi"ation for ea"$ ;osition:
(inan"e ire"tor
•
!ducation
 'achelors 4egree in Accountancy, or a related 5ield reuired.
25

•
Masters degree in Accounting or a related 5ield &re5erred.
!"&erience
 !"tensi#e 5inancial or cost management e"&erience.
 !"&erience in the &re&aration o5 5inancial statements, budgets and
5orecast.
!"&erience o5 re&orting and monitoring to tight deadlines.
Reuired Skills, no<ledge, and Characteristics
 !55ecti#e 5inancial management skills.
 !"cellent organi8ational skills <ith the ability to coordinate acti#ities.
 @ood literacy, numeracy and  skills.
 @ood communication and in5luencing skills.
 Com5ortable <ith a team a&&roach to management and the ability to

•
manage se#eral ma(or acti#ities simultaneously.
uman !esour"e ire"tor
•
!ducation
Resources, 'usiness, or a related 5ield
 'achelors 4egree in Luman Resources,
reuired.
reuired.
 Masters in 'usiness or Luman Resources Management or a related 5ield
•
&re5erred.
!"&erience
 !"&erience in organi8ation de#elo&ment and change management.
 Signi5icant e"&erience o5 de#elo&ing and im&lementing LR olicies.
Substantial e"&erience o5 deli#ering an e55icient ) e55ecti#e LR ser#ice
Reuired Skills, no<ledge, and Characteristics
 Strong e55ecti#e communicator in <riting, business &resentations and

•
communication..
in inter&ersonal communication
 4emonstrates a high degree o5 con5identiality and unusual common
sense.
direct the e55ort
e55orts
s o5 a team
team o5 di#erse
di#erse human
human resources
resources
 Able to direct
&ro5essionals.
 !"&ert in em&loyment la< and em&loyee relations and communication.
26
Marketing ire"tor
•
•
!ducation
 'achelors 4egree in Marketing or a related 5ield reuired.
 Masters in 'usiness or Marketing &re5erred.
!"&erience
 -orked in a 5le"ible, em&loyee em&o<ering <ork en#ironment.
 ro#en kno<ledge and a&&lication o5 a <ide range o5 marketing
techniues and conce&ts.
•
Reuired Skills, no<ledge, and Characteristics
 !"cellent in oral and <ritten communication skills.
&ressure and take a 5le"ible
5le"ible a&&roach
a&&roach to
 Ability to res&ond &ositi#ely to &ressure




change.
Ability to think creati#ely
creati#ely..
Ability to <ork <ell
<ell <ith a <ide range
range o5 &eo&le.
4emonstrated e55ecti#eness in holding con#ersations <ith customers.
Ability to lead in an en#ironment
en#ironment o5 constant change.
O;erations ire"tor
•
!ducation
 'achelors 4egree in business administration, commerce, management,
industrial technology or industrial engineering.
 Masters O&erations Management or a related 5ield &re5erred.
•
•
!"&erience
 ndustry rele#ant &roduction e"&erience.
 !"&erience in organi8ational e55ecti#eness and o&erations management.
 !"&erience in the management o5 installation teams.
Reuired Skills, no<ledge, and Characteristics
 no<ledge o5 business and management &rinci&les and &ractices.
 Ad#ance
Ad#anced
d kno<ledge
kno<ledge in using
using MS O55ice
O55ice &roducts.
&roducts.
 no<ledge o5 building systems to maintain e55ecti#e communication
bet<een de&artments in a ser#ice deli#ery en#ironment.
 4emonstrate a good standard o5 literacy and numeracy and strong

commercial skills.
La#e a strong o&erations and systems based a&&roach.
27
Produ"tion *m;loyee
•
•
!ducation
 Ligh School 4i&loma &re5erred.
Reuired Skills, no<ledge, and Characteristics
 roducti#e, Ligh Tuality, ro&er Attitude.
 eam &layer.
 Ability to learn.
 Ability to 5ollo< directions
directions..
inde&endently
ntly..
 Ability to <ork inde&ende
 @ood #erbal and <ritten communication skills.
Cas$ier
•
•
•
!ducation
 'achelors 4egree in Accountancy, or a related 5ield reuired.
!"&erience
 Must ha#e at least e"&erience <orking as a store or boutiue cashier.
 re#ious e"&erience o5 <orking <ithin a small 7inance eam.
 !"&erience in accounting so5t<are.
Reuired Skills, no<ledge, and Characteristics
 !"cellent communication skills.
 7le"ibility on <orking hours.
 no<ledge in basic Mathematics.
 @ood analytical skills.
 Must ha#e &leasing &ersonality.
 Ability to communicate
communicate <ith associat
associates
es and customers.
customers.
 Ability to read, count,
count, and <rite to accurately
accurately com&lete
com&lete all documenta
documentation.
tion.
eui&ment necessary
necessary to &er5orm the
the (ob.
 Ability to o&erate all eui&ment
A. uman !esour"e Management Plan
A.8 !e"ruitment and Sele"tion
!e"ruitment
!e"ommendations from "urrent em;loyees. t could be e55ecti#e because the
em&loyee has a #ested interest and it is 5ast, at the same time e55icient.
28
9ord of mout$. hrough the use o5 <ord o5 mouth, it eliminates time consuming
search 5or a&&licants.
Post an adertisement G$erein most likely to rea"$ your ;otential Hob
"andidates. nternet has become the leading #enue 5or &osting (ob o&enings and
also in local ne<s&a&ers. his <ould create an o&&ortunity to attract more highly
uali5ied candidates.
Posting Hob announ"ements. Aside 5rom being ine"&ensi#e, it may &ro#ide
<ide e"&osure in order to attract uali5ied a&&licants.
Sele"tion

-dentify t$e sele"tion "riteria. n order to hire the right em&loyee, you must
kno< the skills needed to carry out the (ob tasks, the kno<ledge needed,
&ersonal characteristics, or i5 you <ant to, ask someone <ho &er5orms the (ob to
hel& you determine the essential (ob tasks and the essential skills reuired.
 !eieG t$e a;;li"ation forms and identify your best "andidates. no<ing
<hat youBre looking 5or in terms o5 e"&erience, education and skills <ill hel& you
identi5y &otential candidates uickly.
 S"reen "andidates by interieGs. Once youB#e narro<ed your stack o5
a&&lication 5orms to a hand5ul o5 &otential a&&licants, call the candidates and ask
uestions to 5urther narro< the 5ield. n your 5ace>to>5ace inter#ie<s <ill hel&
ensure you are e#aluating candidates eually.
 Sele"t "andidates for assessment. 'ased on the res&onses to your uestions,
select the candidates you 5eel are best uali5ied.
Obtain more information from your referen"e "$e"ks. 'y asking &re#ious
em&loyers and su&er#isorsK uestions that cannot sim&ly be ans<ered by yes or
29
no. Gike 5or e"am&le, asking them <hat ad#ice <ould they gi#e you in hiring this
candidate.
A.2 Orientation % Training
4ie a Strategi" OerieG. !"&lain to the ne< hire your team, de&artment, and
cor&orate ob(ecti#es and link those to indi#idualKs (ob. !"&lain to the ne<
em&loyee your #ie< o5 ho< they 5it in to the bigger &icture.
-ntrodu"e t$e 1eG *m;loyee. On the 5irst day o5 the ne< em&loyee,
em&loyee, you
should &ersonally introduce him or her to all the members o5 the team. @i#ing
him or her an e"&lanation o5 each &ersonKs role and ho< their roles linked to
each other.
emonstrate t$e Task t$at t$e 1eG *m;loyee Gill ;erform. osition yoursel5
correctly alongside the em&loyee so he or she <ill see the (ob e"actly as it should
be &er5ormed. As you demonstrate the (ob, e"&lain <hat youKre doing and <hy.
'ecause &eo&le retain in5ormation better <hen they understand the reasons 5or
&er5orming a (ob in a certain <ay.
Cultiate your !elations$i;. his <ill hel& em&loyees build lasting relationshi&s
by ha#ing regular one>on>one con#ersations <ith the management. Setting u& a
series o5 <eekly meetings 5or you and the em&loyee to discuss e"&ectations and
get to kno< each other <ill hel& culti#ate a strong and o&en relationshi& bet<een
you and the em&loyee.
/rrange for Training. Assign a mentor that <ill hel& the em&loyee in the (ob
training. Signing the em&loyee u& 5or internal or e"ternal training courses, or
&utting the em&loyee on &ro(ects that <ill gi#e them a broad #ie< o5 their (ob and
the com&any.
30
A.? Motiational Programs
Saying T$ank 0ou.
0ou. Recogni8ing the &er5ormance and the &rogress o5 the
em&loyees is already means a lot to them. O5ten times, em&loyees (ust <ant to
be recogni8e 5or their good <ork. A sim&le Dhank youE or D@ood (obE 5rom the
C!O or 5rom their res&ecti#e managers can go a long <ay.
aing fun at t$e offi"e like s$aring Hokes or ;laying s;orts during break
time. o& management must kee& things light by o55ering s&orts eui&ment like
&ing>&ong tables on>site or by letting managers and em&loyees thro< (okes
during lunchtime or break time (ust 5or 5un in order to absorb good #ibes inside
the o55ice and also to ha#e a &roducti#e <orking condition <ith each and
e#eryone.
4iing a free a"ation to t$e best em;loyee. 'y <ay o5 ackno<ledging
em&loyeesK ins&ired &er5ormance, it is best to gi#e him or her a 5ree #acation
instead o5 money because money, once s&ent, it can be 5orgotten. And not
e#eryone is moti#ated by money, so that non>5inancial re<ards can be im&ortant
alternati#es in moti#ating or a<arding your em&loyees.
A.& Code of Condu"t
Our core #alues guide our beha#ior, and generally, our beha#iors determine ho< <e are
being a<are o5 as a com&any. Recogni8ing that our business success is 5ounded u&on
a commitment to certain &rinci&les.
Communi"ate $onestly and a"t Git$ integrity:
•
•
4oing the right thing e#en i5 un&o&ular or risky
aking actions that are consistent <ith <ords
31
•
4ealing <ith issues directly, o&enly and res&ect5ully
Passionate about deliering for our s$are$olders and meeting our "ustomersI
needs:
La#ing high &er5ormance e"&ectations and a mindset o5 e"cellence
aking acti#e res&onsibility 5or the uality o5 ser#ice <e &ro#ide to customers and
others
4emonstrating a &assion 5or understanding and meeting the needs o5 our
shareholders and customers
9ork toget$er as a team and are "ommitted to eJ"ellen"e:
Collaborating across 5unctions and <ork together to create &artnershi&s
romoting team<ork among grou&s and discouraging D#ersus themE thinking.
Lolding oursel#es and others obligated 5or results
Celebrate our diersity and res;e"t ea"$ ot$er:
A&&reciating and #aluing each
A&&reciating
each otherKs
otherKs li5e e"&erience
e"&eriences
s
reating 5ello< em&loyees and customers <ith res&ect
is"i;linary /"tions in (irm:
-hile disci&lining an em&loyee or a member o5 the organi8ation, it is al<ays
im&ortant to make sure that the disci&linary action meted out to the o55ender is al<ays
com&arable to the o55ense committed. Another im&ortant thing in &unishing o55enders is
that the &erson must be gi#en the o&&ortunity to be heard. Le must e"&lain reasons 5or
his action be5ore a decision is taken against him. 7or the commission o5 any o5 the
5ollo<ing o55enses, an em&loyee shall be sub(ect to disci&linary action u& to and
32
including discharge. 4isci&linary action 5or the same or di55erent o55enses shall &rogress
in the 5ollo<ing manner

erbal Garning. *erbal statement to em&loyee that he3she has #iolated a rule

and3or regulation and that such #iolation may not continue.
9ritten re;rimand. 7ormal noti5ication in <riting to em&loyee that he3she has
#iolated a rule and3or regulation.
 Sus;ension. Goss o5 <ork and <ages 5or a s&eci5ic number o5 hours or days, but
not 5or more than one <ork <eek, de&ending on the se#erity o5 the o55ense.
Notice o5 sus&ension is &ro#ided to the em&loyee in <riting.
 is"$arge. he em&loyer3em&loyee relationshi& is se#ered.
5 an em&loyee recei#es 5our <arning notices 5or the same or di55erent o55enses <ithin a
&eriod o5 12 consecuti#e months, the em&loyee shall, at the time o5 the issuance o5 the
5ourth such notice, be sub(ect to discharge.
A. !"cessi#e
!"cessi#e absenteeis
absenteeism.
m.
'. !"cessi#e tardiness.
C. nattenti#eness to <ork, including but not limited to, 5ailure to start <ork at the
designated time, uitting <ork be5ore &ro&er time, or lea#ing assigned <ork area,
building, or &ro(ect during <orking hours <ithout authori8ation 5rom a&&ro&riate
su&er#isor.
4. osting unauthori8ed materials on <alls or bulletin boardsF de5acing or remo#ing
authori8ed material 5rom bulletin boards.
!. *iolation o5 a sa5ety rule or sa5ety &ractice.
33
7. Smoking in &rohibited areas.
@. 7ailure to re&ort 5or <ork <ithout gi#ing the su&er#isor or de&artment head notice o5
absence <ithin t<o hours a5ter the beginning o5 the scheduled <orkday.
L. *ending, soliciting or collecting contributions on the com&anyBs time or &remises
<ithout &rior a&&ro&riate authori8ation 5rom the com&any.
. @ambling, lottery, or any other game o5 chance on the em&loyerBs &remises during
<orking hours.
/;;li"ation to Punitie San"tions
he 5ollo<ing actions shall be 5ollo<ed in the im&lementation o5 &uniti#e sanctions
8. 9ell
9ellDti
Dtime
med
d ;ena
;enalt
ltie
ies
s
&on 5ul5illment o5 the in#estigation &rocedures un5old, &uniti#e action or
&enalty shall be im&osed directly.
2. ,nif
,nifor
ormi
mity
ty of dis"i
dis"i;l
;lin
ine
e
he same ordered sanction or disci&line shall be a&&lied to o55enders o5
the same o55ense committed under similar 5acts or chances regardless o5
rank or &osition o5 the em&loyee concerned.
?. Pres"r
Pres"ri;
i;tio
tion
n Per
Perio
iod
d
he o55ense and the disci&linary action3disci&line im&osed on an em&loyee
shall be abolish 5rom his 3 her &ersonnel record a5ter a &rescri&tion &eriod sho<n
belo<.
-ritten -arning One =1? year 5rom date o5 the <ritten re&rimand
-ritten Re&rimand <o =2? years 5rom the date o5 <ritten <arning
Sus&ension 7i#e =? years 5rom the last day o5 the last sus&ension
&. Pree
Preent
nti
ie
e Su
Sus;
s;en
ensi
sion
on
34
Management must &lace an em&loyee on &re#enti#e sus&ension o5 not
more than thirty =0? days <ithout &ay i5 in their (udgment his or her
continued &resence in the <ork&lace &oses a serious threat to the <ell>
being o5 other em&loyees or to the &ro&erty o5 the Com&any.
he &ur&ose o5 this Code o5 Conduct is to &ro#ide em&loyees <ith guidance on the
standards o5 beha#ior e"&ected o5 them in &er5orming their duties o5 em&loyment and in
their dealings <ith 5ello< em&loyees and members o5 the organi8ation.
he Organi8ation belie#es in being an integrated organi8ation and that the action o5
e#ery em&loyee a55ects its entire organi8ation and re&utation. -hether itKs im&ro#ing
<el5are and reliability, deli#ering better ser#ice 5or our customers, or earning back their
trust and con5idence, all o5 us at the com&any are <orking hard to ensure that our
organi8ation is on a solid 5oundation 5or the 5uture.
7. S"$edule of salaries> Gages> and benefits
!/T*%
POS-T-O1
!/T*%/0
P/4D
!/T*%0*/!
SSS
P-*/T
MO1T
C!O
4irector o5
7inance
4irector o5
LR
4irector o5
Marketing
4irector o5
O&erations
--4
100
,000
+,000
%,0/0
1,200
1,200
100
,000
+,000
%,0/0
1,200
1,200
100
,000
+,000
%,0/0
1,200
1,200
100
,000
+,000
%,0/0
1,200
1,200
100
,000
+,000
%,0/0
1,200
1,200
A>'''
A>'''
2'>&'
TOT/
8'>'''
'
!MGO!!
35
282>&''
S
roduction
!m&loyees
Cashier
0
1,00
1/,000
2,100
1,200
1,200
0
1,00
1/,000
2,100
1,200
1200
?A>'''
&>2''
2>&''
2>&''
TOT/
)>'''
228>&''
4!/1
TOT/
28A>'''
8. Pr
Prod
odu"
u"ti
tion
on "ost
"ost%u
%uni
nitt
21+,000 L32,/%units I 6.0+&h&3units
2. ire"
ire"tt a
abor
bor "ost%
"ost%un
unit
it
+,000 H %,200 H 2,%00 H 2,%00I %,0003 2,/%units I 1./6 &h&3units
?. Oer
Oer$e
$ead
ad "os
"ost%
t%un
unit
its
s
1/0,000 H 20,%00 H +,000 H +,000 H12,000 H ,+00 H 2%,000
I 22,0003 2,/%I 10.:&h&3units
Total: 6.0+ H 1./6 H 10.: I21.02
MarkDu;: 21.2 " %J
I21.2 H /.+1
I 0.1 or 0 &h&3unit
36
T*C1-C/%
P!O,CT-O1
P/1
A. Te"$ni"al % Produ"tion Plan
A.8 Ste;s to ;rodu"e t$e ;rodu"t
1. eel the suash and boil 5or 20
minutes. Mash thoroughly using a
37
5ork.
2. Combine the mashed mi"ture, milk,
and egg. Set aside.
. Carameli8e the bro<n sugar and
line the &an mold.
%. our the mi"ture into the lined &an
mold and co#er <ith aluminum 5oil or
. Steam in hot <ater =double boiler?
5or %0 minutes or until done.
+. Set aside. -hen it gets <armer
a5ter 20 minutes, &ut it in the
container.
:. Chill and ser#e.
Ste;s on $oG to sell
-hen a customer enter the booth3stall
<e must greet them @ood morning
maKam3sir, -elcome to Sualicious 5lan
38
n the counter, the sales&erson must
introduce the &roduct that they ser#e
and ans<er the uestion o5 the
customer. Al<ays make the customer
5eel res&ected and com5ortable.
-hen the customer has already choose
<hat &roduct he3she <ants. @i#e the
&roduct in a &resentable and neat <ay.
Make sure that all the orders <ill be gi#en.
Once the customer already &aid ne#er
5orget to say Dthank you maKam3 sirE <ith a
sincere smile
7inally, a5ter the customer bought. 4onKt
5orget to say Dthank you maKam3 sir come
againE <ith a sincere smile
A.2. Sour"es of raG materials
Our su&&liers <ould be 9enra mall su&ermaket, 9umbo 9enra su&ermarket, Angeles
7ili&ino !nter&rise, San Nicolas Market and C@>Mart.
9e
9enra
nra mall
mall s
su&
u&er
er mark
market
et33 9umbo
9umbo 9enra
9enra su&erm
su&ermark
arket
et
39
Conde
Condense
nse Milk
Mil
k
!#a&orated
milk
'ro<n Sugar
!gg
Suash
Container
S&oon
C@>Mart
San Nicolas Market
Angeles 7ili&ino
7ili&ino !nter&rise
!nter&rise
A.?. (a"ility size and lo"ation
A
'
C
4
!
4ining a
able
Re5rigerator
itchen sink
Sto#e
4oor
Mi"ing and &acking
Storage o5 the 5inished &roduct
-ashing
Cooking
!ntry and e"it
he <orking area is about /0 s m <ith a concrete 5loor.
uilding im;roements
1ote 8:
he increased #olume o5 alabasa Geche 5lan &roduction &rom&ted the managers to
make a decision to reno#ate the kitchen to ha#e a <ider <ork &lace and &ut needed items <hich
<ill hel& to accom&lish the business that costed 12,1.
40
'uilding m&ro#ements
1,000
lant ) !ui&ment
itchen tensils ) !ui&ment =Note 2?
7urniture ) 7i"ture =Note ?
O55ice !ui&ment =Note %?
O55ice Su&&lies =Note ?
1,1+
1,+00
2,000
2,000
Re5undable 4e&osits =Note + ?
re> O&erating Costs
ermits ) Gicenses
2,000
12,:+
-orking Ca&ital = 1 month, unless other<ise
indicated?
ngredients =Note /?
ackaging Materials =Note 6?
Salaries =Note 11?
!m&loyee 'ene5its =Note 12?
Share o5 tilities =Note 1?
ele&hone =Note 1%?
1++.2
:2/
1/,000
2%,+00
,/00
600
%/,16%
Cash =Note 1?
%/,16%
O
OAG RO9!C COS
12,1
Sources o5 5und
!uity
4ebt
.
12,1
0
A.&. Total ;roHe"t "ost
'uilding m&ro#ements
1,000
lant ) !ui&ment
itchen tensils ) !ui&ment =Note 2?
7urniture ) 7i"ture =Note ?
O55ice !ui&ment =Note %?
O55ice Su&&lies =Note ?
Re5undable 4e&osits =Note + ?
re> O&erating Costs
ermits ) Gicenses
1,1+
1,+00
2,000
2,000
2,000
12,:+
-orking Ca&ital = 1 month, unless other<ise
indicated?
ngredients =Note /?
ackaging Materials =Note 6?
Salaries =Note 11?
!m&loyee 'ene5its =Note 12?
1++.2
:2/
1/,000
2%,+00
41
Share o5 tilities =Note 1?
ele&hone =Note 1%?
,/00
600
%/,16%
Cash =Note 1?
%/,16%
O
OAG RO9!C COS
12,1
Sources o5 5und
!uity
4ebt
12,1
0
1ote 2: 3it"$en Tools *@ui;ment> S@uali"ious Produ"tion
Tty
1
1
%
2
2
%
%
%
1
2
2
1
1
1
itchen tools !ui&ment
Steamer
Re5rigerator
late
ni5e
Cho&&ing 'oard
S&oon
ot Lolder
'o<l
'lender
Molding 4ish
7ork
-ooden S&oon or Gadle
Measuring cu&s
Tuad 'urner Sto#e
TOT/ COST
nit rice
100
10,000
1
0
0
10

0
+00

10
0
0
,000
otal rice
1,00
10,000
+0
100
100
%0
20
120
+00
12
20
0
0
,000
85>8A5
nit &rice
1000
10
otal rice
1,000
+00
8>A''
1ote ?: (urniture and (iJtures
Tty
1
%
7urniture and 7i"tures
-orking ables
Mono block Stool
TOT/ COST
1ote &K5: Offi"e *@ui;ment% Su;;lies
Our com&any &urchased an electronic calculator <ith ta&e at a cost 2,000. hen <e
budgeted 2,000 5or o55ice su&&lies, including se#eral booklets o5 o55icial recei&ts, sales
in#oices, and deli#ery recei&ts, a sales book, a &urchased book, a (ournal and se#eral rolls o5 a
calculator ta&e.
42
1ote A: !efundable e;osits
Our com&any &aid an ad#anced de&osit 5or t<o G@ cylinders.
1ote 7: Permits and i"ense
ermits and Gicense
otal rice
M
Ksa&
!la
eyco
trric
l ienrsmtaitllation ermit and ins&ection 5ees
Sanitary ins&ection 5ee
7ire ins&ection 5ee
TOT/
1
1%
00
0
+00
100
)&'
1ote : -ngredients
ngredients
Condense Milk
!#a&orated milk
!gg yolk
Suash
'ro<n Sugar
OM
/0 =%00g?
:0 ml = /0g?
ieces
ilo
ilo
Reuired
1
2
12
132
13%
rice =?
/.:
2.:

:.0
12.0
Subtotal =?
/.:
%:.0
+0
:.0
12.0
TOT/
P8AA.25
1ote ): Pa"kaging Materials
tem
Tty Needed
Minimum Order 3urchase
lastic cu&s
: &acks
Single &ack o5 0 &ieces
Gabels
120 sheets
20 labels &er sheet
Scotch ta&e
1 rolls
lastic bags
Ribbon
Cost3nit
otal cost
%0
2/0
0.%0
%/
Single roll
1
22
 &acks
Single &ack o5 100 &ieces
10
0
 rolls
Single roll
2
12
TOT/
72
P4 <1ote 8'= See Note 13
1ote 88: Salaries
No.
2
%
1
osition
Lel&er
Managers
C!O
Monthly Salary
1,00
,000
,000
ayroll &er Month
ayroll &er ear
otal
,000
12,000
,000
1/,000
21+,000
43
ayroll <ith 1th Month &ay
2?&>'''
*m;loyee enefits < 1ote 82 =
No.
osition
No.
SSS !m&loyer Ks Share3erson
otal &er month
osition
%,200
2
Lel&er
2,100
%,200
%
4irectors
%,0/0
1+,20
1
C!O
%,0/0
%,0/0
SSS remittan"es ;er mont$% *m;loyerIs s$are
2&>A''
SSS remittan"es ;er year% *m;loyerIs s$are
2)5>2''
No.
osition
2
SSS !m&loyerKs Share3erson
Lel&er
%
1,200
4irectors
1
otal &er month
C!O
2,%00
%,/00
%,/00
%,/000
1,200
P$ilealt$ remittan"es ;er mont$% *m;loyerIs s$are
>&''
P$ilealt$ remittan"es ;er year% *m;loyerIs s$are
8''>''
1ote 8?: ,tilities
!lectricity
-ater
1,000
00
@as
Rent
00
2,000
?>''
Total
1ote 8&:
his co#ers Sualicious 5lanKs monthly e"&enses 5or its cell &hone use 5or the business
transactions &articularly in communication directly and &ersonally <ith su&&liers and customers.
1ote 85: Cas$
Our com&any set aside a minimum cash balance o5 %+,/%/. his amount is eui#alent
to our <orking ca&ital 5or one <eek.
Total of ProHe"t Cost -tems in S@uali"ious Produ"tion
44
'uilding m&ro#ements
1,000
lant ) !ui&ment
itchen tensils ) !ui&ment =Note 2?
7urniture ) 7i"ture =Note ?
O55ice !ui&ment =Note %?
O55ice Su&&lies =Note ?
1,1+
1,+00
2,000
2,000
Re5undable 4e&osits =Note + ?
re> O&erating Costs
ermits ) Gicenses
2,000
12,:+
-orking Ca&ital = 1 month, unless other<ise
indicated?
ngredients =Note /?
ackaging Materials =Note 6?
Salaries =Note 11?
!m&loyee 'ene5its =Note 12?
Share o5 tilities =Note 1?
ele&hone =Note 1%?
1++.2
:2/
1/,000
2%,+00
,/00
600
%/,16%
Cash =Note 1?
%/,16%
O
OAG RO9!C COS
12,1
Sources o5 5und
!uity
4ebt
12,1
0
45
(-1/1C-/
COST /S* P!-C-14
-ngredients
Condense Milk
,OM
/0 =%00g?
!e@uired
1
Pri"e <P=
/.:
Subtotal <P=
/.:
!#a&orated milk
:0 ml = /0g?
2
2.:
%:.0
!gg yolk
ieces
12

+0
Suash
ilo
132
:.0
:.0
'ro<n Sugar
ilo
13%
12.0
12.0
OAG
1++.2
Com;utation:
,nit "ost:
46
I1++.2 3 20
B.?8
Rent
Monthly
2,000
early
2%,000
!lectricity
1,000
12,000
-ater
romotional
Salaries o5 Managers
otal o#erhead cost
00
60
1,000
1/,60
,+00
1,0/0
1/0,000
220,+/0
O#erhead costs and other e"&enses
I220,+/0 3 2,/
B)
4irect labor cost3 unit
I+,000 3 2,/
B8.5'
roduct rice
I/.1H6H1.0
B8)
Mark & =/J?
I16 H 11
11.12
.12
B?'.2 or ?'
5.5 S/*S (O!*C/ST
ASSMONS
ASSM
ONS
TI 100;0
I,000
5.A. S/*S (O!*C/ST
47
a. 'ase Sales
0&cs
b. Sales &er day
0&cs " 0I &h&1,00
c. Sa
Sale
les
s &er
&er mont
month
h
1,0
1,00"
0" 0 I &h&
&h&%
%,0
,000
00
.= Sales
Sales (ore"ast
(ore"ast <2'8A=
<2'8A=
Mont$
Probability
Euantity
Pri"e
Sales
9an
%J
1,00
0
%,000
7eb
0J
1,:
0
%:,20
Mar
J
1,+
0
%6,00
A&r
+0J
1,:2/
0
1,/%0
May
9une
+J
:0J
1,/2
1,61%
0
0
%,+60
:,%20
9uly
Aug
Se&t
:J
/0J
/J
2,010
2,110
2,110
2,21+
0
0
0
+0,00
+,00
++,%/0
Oct
60J
2,2+
0
+6,:/0
No#
4ec
6J
100J
2,%%
2,+
0
0
:,26+
:+,60
Total
2?>&5
785>?5A
Sales (ore"ast <2'87=
Sales 201+ " 1.10 @ro<th rate J
I=2,/%" 1.10?"0
I2+,226."0
I:/+,//
Mont$
Probability
Euantity
Pri"e
Sales
9an
/0J
2,02
0
+1,+0
48
7eb
/+J
2,20.6
0
++,1::
Mar
/0J
2,02
0
+1,+0
A&r
May
9une
:0J
:%J
//J
1,:6.
1,/6/
2,2:.2
0
0
0
,/+
+,6%
+:,:1+
9uly
/+J
2,20.6
0
++,1::
Aug
:0J
1,:6.
0
,/+
Se&t
60J
1,/%:
0
,%0%
Oct
No#
/0J
:+J
2,02
1,6%6.%
0
0
+1,+0
/,%/2
4ec
1+0J
%,10%
0
12,120
Total
2A>22).5
7A>5
Sales (ore"ast <2'8=
ISales 201: " 1.1 @ro<th rateJ
I=2+,226." 1.1?"0
I2:,%0.6/"0
I/2+,226
Mont$
Probability
Euantity
Pri"e
Sales
9an
1%0J
,61
0
10:,:0
7eb
/+J
2,20./
0
++,1::
Mar
/0J
2,02
0
+1,+0
A&r
:0J
1,:6.2
0
,/+
May
9une
/J
100J
2,1/0
2,+
0
0
+,%0:
:+,60
9uly
/+J
2,20.2
0
++,1::
Aug
60J
2,0/.20
0
+6,2
Se&t
60J
1,/%:
0
,%0%
Oct
No#
/0J
:+J
2,02
1,6%6.%
0
0
+1,+0
/,%/2
4ec
126J
,0/./+
0
66,2++
Total
27>5&'.)7
2A>22)
49
5.A.8. S/*S (O!*C/ST <2'8A=
P/4D
POS-T-O1
!/T*%/0
!/T*%MO1T
!/T*%0*/!
SSS
P-*/T
--4
C!O
4irector o5
7inance
4irector o5 LR
4irector o5
Marketing
4irector o5
O&erations
100
,000
+,000
%,0/0
1,200
1,200
100
,000
+,000
%,0/0
1,200
1,200
100
,000
+,000
%,0/0
1,200
1,200
100
,000
+,000
%,0/0
1,200
1,200
100
,000
+,000
%,0/0
1,200
1,200
8'>'''
2'>&''
A>'''
A>'''
TOT/
!MGO!!S
roduction
!m&loyees
0
1,00
1/,000
2,100
1,200
1,200
Cashier
0
1,00
1/,000
2,100
1,200
1200
?A>'''
&>2''
2>&''
2>&''
TOT/
282>&''
)>'''
228>&''
4!/1
TOT/
28A>'''
&. Pr
Prod
odu"
u"ti
tion
on "ost
"ost%u
%uni
nitt
21+,000 L32,/%units I 6.0+&h&3units
5. ire"
ire"tt a
abor
bor "ost%
"ost%un
unit
it
+,000 H %,200 H 2,%00 H 2,%00I %,0003 2,/%units I 1./6 &h&3units
A. Oer
Oer$e
$ead
ad "os
"ost%
t%un
unit
its
s
1/0,000 H 20,%00 H +,000 H +,000 H12,000 H ,+00 H 2%,000
I 22,0003 2,/%I 10.:&h&3units
Total: 6.0+ H 1./6 H 10.: I21.02
MarkDu;: 21.2 " %J
I21.2 H /.+1
I 0.1 or 0 &h&3unit
COMP/!/T-*
COMP/!/
T-* -1COM*
-1COM * ST/T*M*1T
ST/T*M*1T 2'8AD2'8
2'8AD 2'8
50
201+
J to sales
201:
J to sales
201/
J to sales
Sales
:1,+
100J
:/+,//
100J
/2+,226
100J
CO@S
16/,216.//
2:.:1J
21/,02.:2
2:.:1JJ
22/,6%.1
2:.:1J
@ross ro5it
1:,1+.12
:2.26J
+/,/2.2/
:2.26J
6:,26%.+6
:2.26J
Gess e"&enses
Rent
2%,000
.J
2%,000
.0J
2%,000
2.60J
Salaries
+,000
.0J
+,000
%./J
+,000
%.+J
tilities
2:,+00
./+J
2:,+00
.1J
2:,+00
.%J
-ages
1/0,000
2.1+J
16:,6/0.2:
2.6+J
16:,6+%.%:
2.6+J
1,0/0
0.1J
1,0/0
0.1%J
1,0/0
0.1J
2+/,+/0
:.0J
2/+,++0.2:
+.%J
2/+,+%%.%:
%.+6J
2%/,%+.12
.2%J
2/2,162.01
./+J
10,+0.22
:.+J
:6,0.6+
11.11J
60,01.%%
11.%/J
66,%0/.0:
12.0J
1+/,60
2%.1J
2:,1+0.:
2%.0J
211,2%2.1
2.:J
romotion
otal
e"&enses
Net to5it
a"
rate=2J?
Net &ro5it
a5ter ta"
Com;utation of CO4S
Sales fore"ast 2'8A
2,/ " 1++.2 3 20
I16/,216.//
Sales fore"ast 2'87
2+,226. " 1++.2 3 20
I21/,02.:2
Sales fore"ast 2'8
I2:,%0.6: " 1++.2 3 20
51
I22/,6%.1
reakeen /nalysis
,CB 16/,216.// H 1/0,000 3 2/%
I:/,216 3 2/%
I1./+
,CB 21/,02.:2 H 16:,6/0.2: 3 2+,226.
I%1+,021.06 3 2+,226.
I1./+
,CB 22/,6%.1 H 16:,6+%.%: 3 2:,%0.6:
I%2+,/6/.:/ 3 2:,%0.6:
I1.0
* olumeB //,+/030>1./+
I+,2:1.:
* olumeB //,+/030>1./+
I+,2:1.:
* olumeB //,+/030>1.0
I+,11./+
*SB +,2:1.: " 0
52
I1//,1%:.1
*SB +,2:1.: " 0
I1//,1%:.1
*SB +,11./+ " 0
I 1/,%:./
2'8A (ore"ast
7i"ed cost
Rent
Salaries
tilities
Amount
2%,000
+,000
1/0,000
*ariable Cost
CO@S
-ages
Amount
16/,216.//
1/0,000
romotional
otal
1,0/0
//,+/0
otal
:/,21/6.//
Amount
2%,000
+,000
1/0,000
1,0/0
//,+/0
*ariable Cost
CO@S
-ages
Amount
21/,02
16:6/0.2:
otal
%1+,012.66
/mount
2%,000
+,000
1/0,000
1,0/0
//,+/0
ariable Cost
CO@S
-ages
/mount
22/,6%.1
16:,6+%
otal
%2+,/6/.:/
2'87 (ore"ast
7i"ed cost
Rent
Salaries
tilities
romotional
otal
2'8 (ore"ast
(iJed "ost
Rent
Salaries
tilities
romotional
otal
53