Northwest Samar State University
College of Education
COOKIE N’ BITE
A Business Plan
Presented to:
Mr. Rowee Oteda Cañedo
TVTEd-4- ENTERPRENEURSHIP
Presented by:
Diane Jane A. Salomon
Nicole M. Maribojoc
Mariel Kim M. Dela Cruz
Sarah Jane L. Ciracas
Renz Maxwell O. Salgados
Pears Al R. Picorro
TABLE OF CONTENTS
Summary...................................................................................................................................2
Marketing Plan ........................................................................................................................4
Production Plan … ............................................................................................ 13
Organizational Plan .............................................................................................................. 25
Financial Plan ....................................................................................................................... 32
Appendices ............................................................................................................................ 38
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COOKIE N’ BITE
SUMMARY
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COOKIE N’ BITE
EXECUTIVE SUMMARY
1.1 Name of Business
As part of today’s innovation, this product will become one of the healthier approach
into a good and healthy lifestyle. Nowadays, it is a challenge to choose a snack that is
healthy and cheap, COOKIE N’ BITE introduces a healthy snacks that will sustain the
bodies nutrients and minerals, because of its main ingredients which is malunggay
(moring oleifera lam.)
1.2 Business Address
The business is to be situated anywhere inside the Calbayog City proper. Specifically,
near elementary, secondary, and SUCs.
1.3 Nature of Business
Our business specializes in producing and selling delightful moringa cookies.
Derived from the nutrients-rich Moringa Oleifera plant, our cookies are delicious and
wholesome alternative to regular treats on the market.
1.4 Vision
To be leading provider of delectable and indulgent cookies that bring joy to people’s
lives, and strive to be recognized as the go-to destination for cookie lovers, where each
bite transports our customers to a world of pure delight.
1.5 Mission
To craft the most delectable, healthy, high-quality and irresistible cookies that bring
joy and indulgence to our customer’s lives.
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COOKIE N’ BITE
MARKETING
PLAN
4
COOKIE N’ BITE
A. Product/ Service to Sell
Product Description
Cookie N’ Bite are made of 100% fresh malunggay leaves and has no
any preservatives included in the ingredients.
Unique Selling Proposition
Cookie N’ Bite committed to using only the finest ingredients,
carefully handcrafted with love to deliver exceptional taste and decadence in
every bite.
Benefit
Cookie N’ Bite is dedicated to using our cutting-edge goods to promote
health and wellness. Known as the "Tree of Life," moringa is a
superfood that is rich in anti-inflammatory, antioxidant, and
vital elements. We provide a healthy snack choice without sacrificing
flavor or quality by adding this amazing ingredient to our cookies.
The "miracle tree," Moringa, is well-known for its many health
advantages. Full of vital vitamins, minerals, and antioxidants,
moringa is a superfood that promotes general health.
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COOKIE N’ BITE
Core Competencies
Our company offers a high-quality, product whose image is recognizable
among consumers. It is also 100% made of organic materials that helps minimize
the release of toxic gasses which is hazardous for our health and to our
environment. Our company also helps the local scene by partnering up with local
artist to design the shirts to be sold which creates income and recognition for
them. Our company also uses a technologically driven strategy where we will
create a strong branding, effective promotions, and valuable services that will also
cater the market through online. The business owners are all technological
competent since they have undergone trainings that would hold as some of the
bases for improvement and modernized service.
B. Target Market
Consumer/Customer
Table 1. Target Market: Young Individuals/ Students
Demographic
Age
7 to 18 years old
Gender
All gender
Occupation
Students
Generation
Generation Z
The company chose the young individuals/students because they love to
explore and try trendy products and they are also able to afford the product.
Table 2. Target Market: Adults
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COOKIE N’ BITE
Demographic
Age
18 and above
Gender
All gender
Occupation
Not applicable
Generation
Millennial to
Generation Z
The company chose the adults because this segment are known to be health
conscious and become picky with their food choices and support their long term
health.
Area Coverage
The area coverage of the company is within the Calbayog City proper since it
is still a start-up but will eventually expand to a bigger coverage as the company
grows and develop. The company will start expanding into bigger coverage by
using Social Media platform and E-commerce businesses such Nom-nom and
Foodpanda to promote the business.
C. Demand and Supply Analysis
a. Total Potential Demand
Based on the Philippine baking industry, retail sales are expected to
grow 5% a year to $2.5 billion by 2027, according to the US Department
of Agriculture (USDA). “Driven by moderate inflation, population growth,
and urbanization, the value is expected to grow at a compound annual
growth rate (CAGR) of 5%, reaching $2.5 billion by 2027,” the USDA
said in a report. According to the USDA, exports of milling wheat to the
Philippines rose at a CAGR of 11% to nearly $1.3 billion in the five years
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COOKIE N’ BITE
to 2022. The US accounted for 78% of the Philippine market for imported
wheat.
In terms of finished product imports, the Philippine baking industry
was estimated to have used imported wheat flour worth $8 million,
followed by mixes and doughs ($11 million), dairy products ($100
million), egg products (roughly $4.5 million), sugar and sweeteners ($135
million), leavening agents ($20 million), and flavorings ($8 million).
“Consumers are feeling the impact of an ongoing sugar crisis, as the
current prices of baked goods have increased by at least 6% when
compared to prices in June 2022,” the USDA said.
a. Present Supplier/ Competition
There are many cookie products that can be considered as our
competitors but the company decided to choose Calbayog City Proper. Most
of these products compete mostly on the taste and quality of the cookie
products.
c. Projected Sales
Price Per Piece
Target Unit Sales
Sales
Cost of Sales
Gross Profit
Year 2023
₱12
28,800
345,600
180,000
165,600
Year 2024
₱12
36,000
432,000
225,000
207,00
Year 2025
₱12
45,000
540,000
281,500
258,500
Year 2026
₱12
56,250
675,000
351,500
323,500
Year 2027
₱12
70,313
843,756
439,500
404,256
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COOKIE N’ BITE
Assumptions:
• The company aims to achieve a total sales of ₱139,650 by
the end
of its operation.
D. Marketing Program and Strategies
Practices of Competitors
The competitors of Cookie N’ Bite are the following: The Corner
Coffee Shop, Bean there coffee, and Urban Café by Simply Baked. These
business have already positioned themselves in the market and has already
gained a valuable demand in its market. Their practices according to the 4Ps
are specified below:
A. Product Strategy
The Corner coffee shop is a local business company that offers
different types of delicious food and beverages, they provide a good
ambiance for customers to enjoy.
B. Price Strategy
The 3 competitors The Corner Coffee Shop, Bean there coffee, and
Urban Café by Simply Baked offers an affordable prices of foods and drinks
which are priced according to an average budget of a customer.
C. Place Strategy
The Corner Coffee Shop is located at Calbayog City Proper, Brgy.
Rueda, Corner Navarro Street where lot of customer such as students,
workers and visitors from different places who visited in Calbayog City
Proper as their target market.
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COOKIE N’ BITE
D. Promotion Strategy
The Corner Coffee Shop promotes its product through Social Media
posts same goes to the two café, the Urban Café and Bean there Coffee.
Own Marketing Program/Strategies
Cookie N’ Bite’s marketing strategies are based on the following;
A. Product Strategy
Cookie N’ Bite provides 100% healthier snack with fresh malunggay
leaves. The malunggay cookies provide a good taste and quality which
surely enjoy by customers.
B. Pricing Strategy
The Price of Alibata.co shirts will be determined by adding up the
expenses from operational cost, labor and effort, and mark-up.
Production Cost
Divided by: units produced
Cost Per Unit
Mark up (Psychological Pricing)
Selling Price per Unit
₱500
₱80
₱6.5
₱6
₱12
C. Place Strategy
Cookie N’ Bite’s physical store will be located in Calbayog City
Proper to accommodate its target market. Nom Nom, Food Panda, and
Social Media will also be used to sell its products.
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COOKIE N’ BITE
D. Promotion Strategy
Most of the Advertising and Marketing activities will be
accomplished through Social Media to provide the business a cost- effective
way to promote the company’s products.
E. Distribution Strategy
Products will be displayed in physical store wherein customers
directly purchase the product and can be meet-ups or through online
delivery.
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COOKIE N’ BITE
F. Marketing/Selling Expense
There will be no Marketing Expense since the company will only
use Organic marketing through Social Media promotions and advertising.
Selling and Administrative
Expense
Salaries
Salomon
Maribojoc
Dela Cruz
Salgados
Ciracas
Total
₱365
₱365
₱365
₱365
₱365
₱1825
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COOKIE N’ BITE
PRODUCTION
PLAN
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COOKIE N’ BITE
A. TECHNICAL OPERATIONS DESCRIPTION
Delicious and nourishing moringa cookies are the specialty of
Cookie n' Bite, a specialty cookie stand. Our technological procedures are
designed to ensure that our moringa cookies are produced, examined for
quality, and baked right away. We prioritize food safety, sustainability, and
efficiency in every facet of our production processes. Malunggay leaves are
gathered fresh, and raw supplies are bought from Rubee Trading. Our
commitment to offering high-quality, nutritious products is demonstrated by
the meticulously crafted, inventive, and enthusiastically designed Moringa
Cookies. Our cookies are proof that flavor and health don't have to be
mutually exclusive.With our Moringa Cookies, you may enjoy the health
benefits of moringa and uncover a delectable blend of flavors and nutrients
that is unmatched.
B. PRODUCTION PROCESS
Needed ingredients are acquired from Rubee Trading, our approved
source of raw materials, while malunggay leaves are gathered freshly. The
group gathers the malunggay and then gently plucks the leaves, removing
those that are broken or discolored. Thoroughly wash the leaves to get rid of
any dirt or contaminants. The group would then mince the leaves and make
cookie dough before adding the malunggay leaves. The crew will get ready
to bake the cookies after shaping and chilling them while the oven preheats.
Quality control is of utmost importance. We have implemented a
comprehensive quality control system to monitor each stage of the
production process. Our team conducts quality checks to ensure that all
products meet the standards for taste, texture, and appearance. We also
adhere to strict hygiene practices and conduct regular equipment
maintenance to safeguard product integrity. While the cookies are baking,
the other member of the team will set up the wire rack, which will allow the
cookies to cool, and prepare the packaging. The team leader will now
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COOKIE N’ BITE
perform inventory, to ensure that there is no lacking packaging and raw
materials.
Step by Step Procedure
●
Process Flowchart
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COOKIE N’ BITE
Duration per Step per Batch
PROCESS
DURATION
Gather Raw Materials
1 day
Harvest Fresh Malunggay Leaves
3-5 minutes
Plucking and Washing the Leaves
1-2 minutes
Prepare Cookie Dough
20-30 minutes
Add Leaves
1-2 minutes
Shape and Chill
12 hours
Preheat Oven
20 minutes
Quality Control
2-5 minutes (same day with baking)
Bake
15-18 minutes
Cool and Store
30 minutes-1 hour
Inventory and Restocking
2-3 hours (same day with baking)
Labor and Machine Requirement per Step
PROCESS
LABOR REQUIREMENT
MACHINE
REQUIREMENT
Gather Raw Materials
N/A
N/A
Harvest Fresh Malunggay
Leaves
N/A
N/A
Plucking and Washing the
N/A
N/A
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COOKIE N’ BITE
Leaves
Prepare Cookie Dough
N/A
N/A
Add Leaves
N/A
N/A
Shape and Chill
N/A
N/A
Preheat Oven
Monitoring
Microwave oven
Quality Control
Monitoring
N/A
Bake
Monitoring and Baking Skills
Microwave oven
Cool and Store
N/A
N/A
Inventory and Restocking
Inventory analysis and
forecasting
Phone
C. PRODUCTION SCHEDULE
There are five workers in the organization with 4 capacity of printed
clothing products per week. There would be an average of 14 printed clothing per
month for each worker.
Table 1. Monthly Production Capacity
Worker
Weekly capacity
Monthly capacity
Worker 1 – Diane
100 baked cookies
400 baked cookies
Worker 2 – Renz
100 baked cookies
400 baked cookies
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COOKIE N’ BITE
Worker 3 – Mariel
100 baked cookies
400 baked cookies
Worker 4 – Nicole
100 baked cookies
400 baked cookies
Worker 5 – Sarah
100 baked cookies
400 baked cookies
Worker 6 – Pears Al
100 baked cookies
400 baked cookies
D. LABOR REQUIREMENT
Labor Requirement
As the thriving business "Cookie N' Bite" expands its operations, we
recognize the importance of having a dedicated and efficient team to ensure
the success of our venture. In line with this, our labor requirement entails a
workforce of six motivated individuals. Each member of our team at
"Cookie N' Bite" will be expected to demonstrate a strong work ethic,
effective communication skills, and a passion for delivering exceptional
customer experiences. Our collective efforts will contribute to establishing
"Cookie N' Bite" as a sought-after destination for delicious treats and
unrivaled service in the market.
Labor Productivity
The team consists of six members who will collaborate
throughout the entire semester to achieve the targeted sales and
successfully execute their marketing strategies. With this number of
team members, it is feasible to attain the established goal.
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COOKIE N’ BITE
E. EQUIPMENT REQUIREMENT
Fixed Capital
The organization plans to occupy a limited amount of space adjacent
to elementary, secondary, and tertiary schools. Rent will be paid for this
space, as well as for the necessary permits to operate, including the mayor's
permit. The manufacturing plant will be established at a residence registered
under the name of one of the members, namely Diane Jane Salomon.
Although rent for this location will be waived, expenses such as water and
electricity consumption will be covered at the end of each month. The
organization will be responsible for procuring the necessary materials for
their baking-related manufacturing processes. It is expected that each team
member will provide their own personal laptops and any other required
equipment, which will be utilized as needed.
Life of Fixed Capital
The microwave oven that has been acquired is expected to operate
effectively for a duration of approximately 2 to 3 years. In the event that the
production requirements necessitate an upgrade owing to increased order
volume, it will be necessary for the organization to procure additional
equipment to ensure the smooth functioning of its operations.
Maintenance and Repair
The organization is responsible for covering any damages that may
occur to baking tools and equipment, as well as any discrepancies found in
the inventory.
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COOKIE N’ BITE
Sources of Equipment
The provision of baking tools and equipment is included as a
component of the organization's investment.
Planned Capacity
All machines and equipments to be used in the production process
shall be exploited at most of 90% of its capacity.
Future Capacity
As such, all machines and equipments shall be used at most 90% of
its capacity in any future endeavour.
F.
PLANT/ FACTORY LOCATION
The manufacturing and storage facilities of Cookie n' Bite will be
strategically located at Barangay Burabod, Santa Margarita, Calbayog City,
Samar. The necessary baking tools and equipment will be housed at the
manufacturing site. The selection of this particular location for both storage
and manufacturing purposes was made with the intention of reducing
expenses and mitigating excessive rental fees.
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Factory and Storage location
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G. PLANT LAYOUT
H. WASTE DISPOSAL
The company Cookie N' Bite hereby declares its commitment to adhere to the
provisions of the Republic Act 9003, also known as the Ecological Solid Waste
Management Act of 2000. This legislation is instrumental in minimizing the generation of
environmental waste resulting from our company's production activities. By complying
with this Act, we rest assured that the health of the community members residing near our
production site, as well as the environment and vital resources, will receive the necessary
safeguarding.
To effectively reduce solid waste, Cookie N' Bite will enforce stringent regulations.
In particular, unused moringa leaves and eggshells will be buried in the ground, serving as
natural fertilizers. Furthermore, the company will guarantee the proper collection,
segregation, transportation, and storage of all waste products.
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COOKIE N’ BITE
I. QUALITY CONTROL
The team shall undertake a post-baking quality assessment to ensure the excellence
of each cookie. Prior to packaging and sale, cookies must meet the prescribed quality
standards. The evaluation will be conducted in four key areas: Taste, Texture, Doneness,
and Packaging. Cookies failing to meet the established quality criteria will be consumed by
team members, while those that pass the quality assessment will be packaged and made
available for sale.
Sector
Required Quality
Taste
Savory
Texture
Slightly crispy outside
Doneness
Well done
Packaging
Properly sealed
J. PRODUCTION COST
The production cost for each cookie product is itemized in the table below:
Production Cost for each cookie
Ingredients
Flour
Egg
Vanilla extract
Butter
Malunggay leaves
Baking soda
Baking powder
Overhead sugar
Packaging
Transportation
Price
₱120
₱40
₱30
₱60
₱20
₱30
₱50
₱60
₱100
Quantity
2 3/4
4 pcs.
2 tsp.
1 cup
2 cups
1 tsp.
½ tsp.
1 cup
10
Total/Unit
4 pcs.
1 pot.
1 pack
1 pack
1 pack
1 kl.
10
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COOKIE N’ BITE
Electrical utility
Total Production
Cost
₱500
₱1,010
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ORGANIZATIONAL
PLAN
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A. COMPANY DESCRIPTION
Vision
To be a leading provider of delectable and indulgent cookies that bring joy to people's
lives, and strive to be recognized as the go-to destination for cookie lovers, where each bite
transports our customers to a world of pure delight
Mission
Our mission is to craft the most delectable, healthy, high-quality and irresistible cookies
that bring joy and indulgence to our customers' lives.
Company Goals and Objectives
In consideration to the situational, market, and consumer analysis of the environment as a
whole, Cookie N’ Bite aims to achieve the following goals and objectives for short run and long
run:
Short Run
•
Enhance customer satisfaction scores by a certain percentage through better
customer service and product quality.
•
Improve the business's website, optimize social media profiles, and implement
online marketing strategies to reach a broader audience.
•
Implement a customer loyalty program to encourage repeat business.
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COOKIE N’ BITE
Long Run
•
Expand the business in to new geographic market.
•
Expand market internationally.
•
Build a strong Brand with widespread recognition.
•
Achieve and maintain a specific annual growth rate in revenue and profit.
B. LEGAL FORM OF BUSINESS
“We, the undersigned, hereby establish Cookie N’ Bite Business as a Limited
Liability Company in accordance with the laws of Philippines. The purpose of the
business is to engage in the production, marketing, and sale of cookies and related
confectionery products. All partners are actively involved the business’ operations.
The company is managed by the minds of six young and outstanding associates,
namely, Ms. Diane Jane Salomon, Mr. Renz Maxwell Salgados, Ms. Sarah Jane L.
Ciracas, Ms. Nicole Maribojoc, Mariel Kim Delacruz and Mr. Pears Al Picoro Since
there are five tasks, the partners will cover each area. The distribution of task will be
conducted before the start of operation. This includes the General manager, Marketing
manager, Purchasing manager, financial manager, and production manager. The capital
of the business will be funded through the equal contribution of the partners.
C. ORGANIZATIONAL STRUCTURE
The Oh My Cookies organization essentially plays five key responsibilities to
ensure the smooth operation of the firm. The General Manager position would come first,
and Ms. Dianne Jane Salomon would handle it. She will oversee the day-to-day business
operations of the company as well as its marketing and sales department primarily in her
role as general manager. Subsequently, Ms. Nicole Maribojoc will take on the role of HR
and Marketing Manager. In her capacity as an HR Manager, she will oversee the entire
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COOKIE N’ BITE
gamut of HR-related tasks, from team motivation to hiring and onboarding new
employees. She will also be in charge of organizing the most effective strategies for
reaching as many people as possible with the company's message, service, or product as a
marketing manager. Mr. Renz Maxwell would be in charge of the Finance or Accounting
Manager position after that. He will be in charge of giving colleagues and clients
financial guidance and support so they can make wise business decisions. As the
purchasing manager, Mr. Pears AL Picorro is in charge of sourcing the highest caliber
tools, supplies, and services for the business at the most affordable costs. The two
operations managers, Ms. Mariel Kim Delacruz and Sarah Jane Ciracas, who are in
charge of organizing, coordinating, and managing the manufacturing processes, are the
last but certainly not the least. They guarantee the highest caliber of products and services
are generated.
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COOKIE N’ BITE
Dianne Jane Salomon
General Manager
Nicole Maribojoc
Operations Manager
Pears AL Picorro
Purchasing Manager
Renz Maxwell Salgados
Accounting/Financial
Manager
Mariel Kim Delacruz
Marketing Manager
COOKIE N’ BITE
Sarah Jane Ciracas
Marketing Manager
29
D. QUALIFICATIONS OF OFFICERS
•
General Manager
Job description: Creating excellent company plans and strategies while making sure they
complement both short- and long-term goals is the job description. keeping an eye on all
operations and business activities to make sure they meet the goals and align with the
overarching strategy and objective. To enhance employee engagement and create a highperforming managerial team, lead and inspire subordinates.
•
HR and Marketing Manager
Job description: Creating and carrying out an HR strategy that supports the organization's
overall business plan and strategic direction, with a focus on organizational and
performance management, training and development, succession planning, talent
management, change management, and compensation. creation and implementation of
marketing and advertising campaigns for a company.
•
Financial/Accounting Manager
Job Description: In charge of organizing, carrying out, supervising, and managing all
business financial operations, such as forecasting, budgeting, business planning, and
negotiating. In addition, the Financial Manager need to pursue and uphold investor
relations and partnership compliance.
•
Purchasing Manager
Job Description: In charge of managing vendors and locating supplies, products, and
equipment. The purchasing manager will hunt for better offers, identify more lucrative
suppliers, and carry out strategic procurement operations across several expenditure
categories. Keep track of the items you order and get.
•
Operations Manager
Job Description: The job description entails providing the leadership, management, and
vision required t• Manager of Operations or guarantee that the organization has the
appropriate administrative and reporting procedures, people systems, and operational
controls in place to ensure financial strength and efficient operations as well as effective
organizational growth. The role achieves this by acting in a courteous, proactive, and
enthusiastic manner while adhering to the organization's goals.
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COOKIE N’ BITE
E. Administrative Expense
Selling and Administrative
Expense
Salaries
Salomon
₱375
Maribojoc
₱375
Salgados
₱375
Picorro
₱375
Dela Cruz
₱375
Ciracas
₱375
₱2,250
Total
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FINANCIAL
PLAN
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COOKIE N’ BITE
A. Total Project Cost
Total Projected Cost
for First Month
Implementation
Fixed Assets
Display Booth
Standee/Stall
Signage
₱5000
₱450
Production Machinery
Total Fixed Assets
₱5450
₱2000
₱7450
Pre-operating Expenses
DTI Registration
Promotional Expense
Total Pre-operating Expense
₱200
₱300
₱500
Working Capital
(1 Month)
Direct Materials
Unbaked
cookies
₱100,000
Baker
Worker/Employ
ee
₱135,000
₱135,000
Packaging
Printing
Electrical
Utility
Transportation
₱5000
₱500
Direct Labor
Overhead
₱20,000
₱500
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COOKIE N’ BITE
₱378,000
Total Working Capital
Selling And Administrative
Expense
Salaries
Diane
Nicole
Mariel
Sarah
Pears Al
Renz
₱375
₱375
₱375
₱375
₱375
₱375
Total Selling And Administrative
Expense
₱2,250
Total Projected Requirement
₱381,120
A. Sources of Financing
Main source of finances will be secured from the personal investments of each
executive involved in the company namely the company’s General Manager, Marketing
Manager, Production/Operations Manager, Human Resource Manager and Financial
Manager. Equally dividing the projected cost and total requirement computed above,
each of the executives shall initially invest an amount totaling ₱63,520.
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COOKIE N’ BITE
B. Projected Financial Statement
1.
Particulars
Projected Cash Flow Statement
Pre
Operation
Cash Inflows
Cash Sales
Investment by Owners
Total Cash Inflows
Cash Outflows
Purchase of Direct
Materials
Pre Operating
Expenses
Booth Setup
Acquisition of
Machinery and
Equipment
Direct Labor
Selling and Admin
Expense
Factory Overhead
Withdrawals
Total Cash Outflow
Net Cash Flows
Add: Cash Balance
Beginning
Cash Balance End
2023
2024
2025
2026
2027
₱345,600
₱7,950
₱353,550
₱432,000
₱540,000
₱675,000
₱843,756
₱432,000
₱540,000 ₱675,000
₱843,756
₱28,800
₱36,000
₱45,000
₱56,250
₱70,313
₱3,500
₱1,875
₱3,500
₱1,875
₱3,500
₱1,875
₱3,500
₱1,825
₱3,500
₱1,875
₱7,950
0
-
₱34,175
₱319,375
0
₱41,375
₱390,625
₱432,000
₱50,375
₱61,625
₱489,625 ₱613,375
₱540,000 ₱675,000
0
₱319,375
₱710,000
₱1,199,625 ₱1,813,00 ₱2,581,068
0
₱7,950
₱7,950
₱500
₱5,450
₱2,000
2.
₱75,688
₱768,068
₱843,756
Projected Income Statement
Sales
Less: Cost of Sales
Gross Profit
Less: Selling and
Administrative Expense
Less: Depreciation
Expense
Net Income
2023
₱345,600
₱180,000
₱165,000
₱2,250
2024
₱432,000
₱225,000
₱207,000
₱2,250
2025
2026
2027
₱540,000 ₱675,000 ₱843,756
₱281,500 ₱351,500 ₱439,500
₱258,500 ₱323,500 ₱404,256
₱2,250
₱2,250
₱2,250
₱300
₱300
₱300
₱162,450
₱204,450
₱255,950 ₱320,950 ₱401,706
₱300
₱300
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COOKIE N’ BITE
The company has projected that on the first month of implementation they will be able to
generate a net income totaling Php 162,450 and on the last year of implementation they will still
be able to be profitable given that they will be able to generate a profit amounting to Php
401,706. The totality of all projected income for the five-year implementation is further
presented in the projected income statement in the following page.
3.
Projected Balance Sheet
Particulars
Current Assets
Cash
Accounts Receivables
Total Current Assets
Non-current Assets
Machinery and
Equipment
Booth
Less:Accumulated
Depreciation
License and Registration
Promotional Flyers/Print
ads
Total non-currrent
Assets
Total Assets
Owners Equity
Owners Equity Beg.
Add: Net Income
Balance
Less:Withdrawals
Owner’s Equity end
Total Liabilities and
Owners Equity
Pre
Operation
2023
2024
2025
2026
2027
0
₱319,375
₱710,000
₱1,199,625 ₱1,813,000 ₱2,582,068
0
₱319,375
₱710,000
₱1,199,625 ₱1,813,000 ₱2,582,068
₱300
₱600
₱900
₱1200
₱1500
₱7,950
₱-300
₱-600
₱-900
₱-1200
₱-1500
₱7,950
₱319,375
₱709,400
₱1,198,725 ₱1,811,10 ₱2,579,568
0
₱7,950
₱7,950
₱34,175
₱162,450
₱196,625
₱41,375
₱204,450
₱245,825
₱50,375
₱255,950
₱306,325
₱7,950
₱7,950
₱196,625
₱196,625
₱245,825
₱245,825
₱306,325 ₱383,575 ₱477,394
₱306,325 ₱383,575 ₱477,394
₱2,000
₱5,450
₱200
₱300
₱61,625 ₱75,688
₱320,950 ₱401,706
₱382,575 ₱477,394
For the five-year operation, presented above is the enumeration of corresponding
assets and equities to be incurred by the business in the said months. In this case, the
company has assumed that they will not be acquiring any liabilities.
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1. Net Income : Sales Ratio
Net Profit
Ratio
Net Income
Sales
x100
₱165,000
₱345,600
₱207,000
₱432,000
₱285,500
₱540,000
₱323,500 ₱404,256
₱675,000 ₱843,756
48%
48%
48%
48%
48%
C. Schedules
1.
Number of
Units
Price
Total Sales
Projected Sales
2023
28,800
2024
36,000
2025
45,000
2026
56,250
2027
70,313
₱12
₱345,600
₱12
₱432,000
₱12
₱540,000
₱12
₱675,000
₱12
₱843,756
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APPENDICES
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OPPORTUNITY IDENTIFICATION AND SWOT ANALYSIS
OPPORTUNITY IDENTIFICATION
After the company’s thorough brainstorming and screening, it came up with 11
possible business opportunities. These are:
1. Health and Wellness Cookies
- With the growing focus on health and wellness, there's an opportunity to create cookies that
cater to health-conscious consumers. Consider developing cookies with natural sweeteners,
whole grains, or functional ingredients like superfoods or antioxidants.
2. Specialized Dietary Needs:
- Addressing dietary restrictions and preferences, such as gluten-free, dairy-free, or vegan
options, can open up a niche market. Offering allergy-friendly cookies can be a unique selling
proposition.
3. Ethnic and Cultural Flavors:
- Explore flavors inspired by different cultures or regions. Introducing exotic or unique tastes
can attract a diverse customer base interested in trying something new and culturally rich.
4. Customization and Personalization:
- Allow customers to personalize their cookies by choosing ingredients, toppings, or even
custom shapes. Offering customizable options can enhance the customer experience and set your
business apart.
5. Sustainable and Eco-friendly Practices
- As environmental concerns become more prominent, consumers are looking for sustainable
and eco-friendly products. Using responsibly sourced ingredients, eco-friendly packaging, or
implementing green practices in your production can be a strong selling point.
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COOKIE N’ BITE
6. Subscription Services:
- Create a subscription-based model for cookie delivery. This can build customer loyalty and
provide a steady revenue stream. Consider themed monthly boxes or seasonal offerings to keep
subscribers engaged.
7. Online Sales and E-commerce:
- Establish a strong online presence to reach a broader audience. Utilize social media, online
platforms, and e-commerce channels to sell your cookies and engage with customers directly.
8. Corporate and Event Partnerships:
- Explore partnerships with corporations for corporate gifts or events. Offering customized
cookies for special occasions, celebrations, or as corporate gifts can be a lucrative market.
9. Data-Driven Marketing:
- Use data analytics to understand customer preferences and market trends. This information
can guide your product development and marketing strategies, ensuring you stay ahead of the
competition.
10. Innovative Marketing Strategies:
- Create engaging marketing campaigns, leverage social media influencers, or organize events
to generate buzz around your brand. Unique and creative marketing strategies can help your
business stand out in a crowded market.
11. Local and Seasonal Offerings:
- Experiment with local and seasonal flavors or ingredients. This approach can create a sense
of freshness and variety, appealing to customers who appreciate local and seasonal products.
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GROUP SWOT ANALYSIS
STRENGTHS
•
Manpower
-Already have team experience with each other
-Fair number of networks and connections in business industries
•
•
-
Helpful, responsible manner of group make up
-
Attend planned meetings on agreed time and place
-
Giving advice to other members for him to be motivated
-
Set goals on every meeting at that should be done
Good Communication
-
members use facebook to communicate when apart
-
use google docs to be organize
-
Helpful, responsible manner of group make up
-
Attend planned meetings on agreed time and place
-
Giving advice to other members for him to be motivated
-
Set goals on every meeting at that should be done
Each member has different skills
- Creativity
-Use of Social Media Tools for Marketing
- Business management
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WEAKNESSES
•
Money
students
•
Time
-Lack of Financial Resources since the team are all composed of
-The group also has other responsibilities given that everyone are still students.
•
Team Management
-Should properly designate the works needed to be accomplished.
OPPORTUNITIES
•
Technological Environmental Factors
-age of digital marketing
•
Personal Growth
academe.
This is a good medium to actually implement what we’ve learned from the
THREATS
•
Inflation
-Inflation is happening in our country and the buyers might face financial problems due
to the decrease of buying power
•
Personal Difficulties
-with different personalities and priorities, the team might experience some arguments
that are unavoidable.
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