Saint Mary’s University

Senior High School Department

Figure 1. Business Logo

EXECUTIVE SUMMARY

Business Name: SUPER FOOD COMPANY

Business Address: DON MARIANO MARCOS, BAYOMBONG, NUEVA VIZCAYA
Nature of Business: FOOD MANUFACTURING
Form of Ownership: PARTNERSHIP
Partners: MR. ROLANDO CASER, MS. DONNA JANE BERGONIA, MS. KEITH
FRANCISCO, MS. ANN LOREINNE RAMISCAL, AND MS. JEMINAH ROGA

Mission Statement

To provide a friendly, healthy and, inviting atmosphere and menu that will make our

business a routine buying destination.

Vision Statement

Super Food Company in the next ten years will introduce new varieties of modified kakanin

and will be known as the number 1 in service, to have the best staffs, and make Pawa an

original Filipino dessert.

Objectives

1. To provide quality food at reasonable price with exemplary service.

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Senior High School Department

2. To generate profit that will benefit to its owners.

3. To make Pawa appealing to all age.

Marketing Aspect

The product was inspired by the favorite food of the Filipino called kakanin with a

touch of Chinese and Japanese culture. The owners modified and adopted the product from

the students of Bachelor of Elementary Education (BEed) in Saint Mary’s University

during the Focus Group Discussion (FGD) conducted by them. The product will offer an

Asian inspired snack, combinations of Asian snack items with a twist. The business

proponents will give different designs, shapes, and colors on the product. It will offer an

affordable price for ₱6 per piece.

Saint Mary’s University shall be the target market area. The prospective consumers

are the students and faculty and staff as well as the target customers of the proposed

business. The huge population of the school is considered great potential customers. People

in the university, student or teachers and staff bathe themselves in the different canteens

inside the campus during break times and the proponents find a good opportunity to

penetrate a community which food is one of their greatest consumption everyday.

Technical Aspect

The business will be located at Saint Mary’s University, Bayombong Nueva Vizcaya.

The stall will be installed along the Patio Francois. The proponents will have designated

booth during the mass caravan of Grade 12 Accountancy and Business Management

(ABM) students were huge population of the students and faculty and staffs make market
 Saint Mary’s University
Senior High School Department

traffic. Furthermore, the stall will be placed along the said area for the convenience of the

owners, the school authority, as well as the target market.

The direct supplies of the business are: glutinous flour; brown sugar; peanuts and oil.

Glutinous flour will be the main ingredient in producing the product. Peanuts and brown

sugar will make the fillings. The business proponents assured that all ingredients are with

quality.

Production of Pawa will be done 4 times a month at one-week intervals on the

whole production period. From a first week output of 120 bars in the first week, the

output will increase to 180 on the 2nd and will neutralize to 90 on the 3rd and 120 on

4td week. The business will work hand on hand on the production of the business. Also,

the production of the products are based on the convenience of time of the owners.

TABLE 1-A
Production Schedule for a Single Product Line Business

Week 1 Week 2 Week 3 Week 4

Planned sales volume, in units (from 120 180 90 120
Table 1)
0 0 0 0
Add: Desired Ending F.G. inventory, in
0 0 0 0
units
Less: Beginning F.G. inventory, in 120 180 90 120
units
Units to be produced
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Senior High School Department

Organizational Aspect

The business will be wholly owned and operated by: Rolando Caser, Donna Jane

Bergonia, Keith Francisco, Ann Loreine Ramiscal and, Jeminah Roga. They are students

from Saint Mary’s Univeristy, Senior Hish School Dapartment under Accountnancy and

Business Management (ABM).

Financial Aspect

The total cost of the business on the first month is ₱2,548.2. The business

proponents will use their own money to raise the capital of the business.

The total capital requirement was invested by the five owners. This makes 100% the

total capital requirement and since the proponents don’t consider applying for loan, loan

constitute 0% of the total capital requirement. The capital structure is given below:

Owners’ Equity ₱4000

Loan ₱0

Total ₱4000

Table 1.1 Capital Structure: Equity and Loan

Amount Percentage
Jeminah Roga- owner ₱800 20%
Rolando Caser- owner ₱800 20%
Donna Bergonia-owner ₱800 20%
Keith Francisco-owner ₱800 20%
Loreinne Ramiscal- owner ₱800 20%
Total ₱4000 100%
Table 1.2 Capital Structure: Amount and Percentage
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MARKETING PLAN
The Product

Since our product doesn’t have competition inside the campus in terms of business

product, Super Food Company penetrates the market. We will offer a traditional food of

Filipinos with a twist. As our business name suggest (Super Food Company), aside from a

modified kakanin; the theme of colors, shapes, and designs of the products will be super

heroes. Sweetened peanuts will serves as the filling of the product thus, it will add

sweetness on its taste. Like the usual kakanin, our product will also best serve for breakfast,

snacks, and even serves as a dessert on special occasions.

During our Focus Group Discussion, the students from the school of Teachers and

Humanities (STEH) of Bachelor in Elementary Education (BEed) presented their designs

of Pawa. Instead of imitating their product design, the business proponents will have super

heroes’ designs as stated in the previous paragraph. This is to strongly communicate our

business name which is SUPER FOOD COMPANY and strongly live our tagline-

“Pawa: Your Superfood!”

Figure 2.1. Product Design Figure 2.2. Product Design

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Target Market

Saint Mary’s University shall be the target market area. The prospective consumers

are the students and faculty and staff as well as the target customers of the proposed

business. The huge population of the school is considered great potential customers. People

in the university, student or teachers and staff bathe themselves in the different canteens

inside the campus during break times and the proponents find a good opportunity to

penetrate a community which food is one of their greatest consumption everyday.

We at Super Food Company are proud of our Asian cultured inspired product. Our

value proposition is straight forward. Beyond the great food, we offer more attentive and

personalized service because we are independently owned and managed. We offer:

 Authentic, homemade freshly prepared food with healthy ingredients.

 Friendly Service.

 Affordable products.

Market Situation

Saint Mary’s University shall be the target market area. The prospective consumers are

the student and faculty and staff.

The product is affordable and at the same time a health-friendly snack since the

main ingredient of the product is glutinous flour which according to Busch, Sandi (1997),

of The Nest: Healthy Eating the one cup of cooked glutinous rice supplies 4 to 9 percent

of your recommended daily intake of zinc and B vitamins.

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Rice cakes are popular among Filipinos and gain popularity for snacks items and

Glutinous Rice Flour as an ingredient for foods originated in China rolled into balls that

are dipped into soy sauce or other types of sauce, and in Japan, a dumpling-like sweet is

one of many Japanese confections developed over hundreds of years that transform rice

and beans into exquisite little mouthfuls, traditionally to accompany tea called mochi.

Through the inspiration of traditional food items from the Asian countries, the product

named Pawa was invented. The business proponents consider the situation of the variety

of snack items inside the university campus which lack with healthy foods thus, Pawa is

on its way to the market.

Relevant Industry Dynamics

 Since Super Food Company is new on the market, potential competitors are as

follows: Hantson Canteen, canteen located at the back of the gymnasium and

COOP, these canteens already build their reputation and gained the loyalty of the

students and of the teachers and staff hence, these are the competing enterprises on

the business.

 The proponents will use direct selling as the distribution channel because of its

economic approach and since our product is edible, it should be delivered to the

customers as soon as possible to ensure the quality of the product.

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Macro Environmental Approach

Social Environment. The University has huge population and the proponents see this as

good potential to be their target market. The proponents decided to penetrate the

community that has potential in terms of buying their food.

Political Environment. The proponents will get the necessary business permits, as

contract with the ADSAS and comply with the business rules and regulations especially

the CHSF adopted by the business alone and to the whole community.

Technological Approach. Social media is one of the instruments that the proponents will

use to advertise their product and may contribute to the easiness of the business operation.

Marketing Strategies

Objectives:

1. To provide quality food and beverage at reasonable price with exemplary service

2. To generate profit that will benefit to its owners

3. To make Pawa appealing to all age.

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Objectives Key Result Areas

1a. Growth of sales

1.To provide quality food and beverage at 1b. Frequency of each customers

reasonable price with exemplary service

1c. Customers feedback and comments

1d. Recommendations of the customers

2a. Net Profit

2.To generate profit that will benefit to its 2b. Return on equity (ROE)

owners
2c. Return on assets (ROA) or return on

investment (ROI)

2d. Return on sales (ROS)

3.To make Pawa appealing to all age 3a. Proportion of teenagers and adults

patronizing the products

3b.Customer survey rating on their level of

satisfaction

Table 2. Objectives and Key Result Area

 Saint Mary’s University
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A. Product Strategy

The quality of the product that will be served to the customers will be the strongest

competitive advantage. Also, being a new product existing in the market. Glutinous Rice

Flour gives many health benefits thus the product promotes healthy living in a convenient

price.

TABLE 2-A
Planned Sales Volume/Sales for a Single Product Line Business

Week 1 Week 2 Week 3 Week 4

Planned sales volume (in units) x 120 180 90 120
Planned selling price/unit 6 6 6 6
Total sales 720 1080 540 720

A. Pricing Strategy

The proponents will adopt the costs plus mark-up pricing. The expenses incurred in the

production and packaging will be directly added to expected mark up. The price would not

be too high and too low instead it shall be sufficient enough for profit and shall be

affordable by the customers.

Schedule 1: Projected Sales (volume and value)

PRODUCTION PERIOD (per week)

Planned Sales Total

Volume Total Selling
Peso in
Units Price
Sales
X Selling Price

Total Sales 180 90 120 180 570 6 3,420

 Saint Mary’s University
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A. Place Strategy

The site of the proposed project is strategically located at Saint Mary’s Univeristy,

Bayombong Nueva Vizcaya. It will be installed along the Patio Francois.

B. Promotion Strategy

To inform the customers about the product, the promotional strategies to be

implemented will be of the intensive and extensive informative type. Tarpaulin will be

installed in the stall during the caravan for the potential consumers will easily locate the

business proponents. Electronic flyers will be posted too through facebook. Other than

these, the proponents will use the word of mouth which is very effective way of promoting

the new business.

Strengths

a. Location. Since the stall will be placed along the Patio Francois, the majority of

the population in the campus will draw in to the stalls every time and then.

b. Uniqueness. We will be the first to offer a traditional snack item with a twist inside

the campus that will offer a distinctive atmosphere and service to the students

c. Strong Management. We have assembled a team that embraces the passion for

business and entrepreneurship.

Weakness

a. Lack of Reputation. We haven’t yet established a reputation as provider of Pawa

in the market
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Opportunities

a. Area Growth. Saint Mary’s University have huge population of students and

faculty and staff

b. Affordability. Students bathe themselves on the different canteens inside the

campus thus they can afford our product which will be sold for only ₱6 per piece.

Threats

a. Competitors. Our different competitors have built reputations and gain the

student’s loyalty from their business:

 Hantson Canteen- It sells variety of food including the famous

“proven” that the student’s fall in line for during recess time. They

also have sapin-sapin and biko as variety of kakanin.

 Canteens Located at the Back of the Tonus Gymnasium. Like the

Hantson canteen, it offers variety of foods that the students’ look

forward during their recess.

b. Being unprepared for opening numbers. Initial poor service or product quality

could discourage customers from coming back.

Marketing Strategies

The business wants introduce the product to the students and teachers and staff of

Saint Mary’s University.

 Saint Mary’s University
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Schedule 2: Projected Sales Summary Schedule (volume and value)

Month PRODUCTION PERIOD (per week)

Total Selling Total Peso in

1 1 2 3 4
Units Price Sales

180 90 120 180 570 6 3,420

The intervals are not equal on the projected sales summary schedule because it was

based on the convenience time of the owner.

Input Throughput Output Marketing Desired

Outcomes

Listing the raw Nachos and Milk People. Students, Customers

Resources
ingredients Tea teachers and satisfaction
mobilized:
staff of SMU
Purchasing the Sales volume

Money ingredients to be Promotion. achieved

use Social media and

Profits produced
Man power distributed flyers
Preparing the

materials needed Place. Saint

Methods
Mary’s projected sales
Preparing the
Ingredients University summary
product
schedule
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Senior High School Department

because it was
Positioning.
based on the
Along the Senior
proponents
High School
projected sales
grade 12
summary
building
schedule

Packaging. because it was

Paper plate with based on the

cover and plastic proponents

cup with lid

Price ₱25.00-

Nachos

Table 3. Enterprise Delivery System

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TECHNICAL PLAN
Plant Location

The proposed business will be put up in Patio Francois, Saint Mary’s University,

Bayombong, Nueva Vizcaya.

Patio Francois serves as a lounge for students or visitors for the school. Many

people come here to study, rest, eat and etc. Marians stays in the Patio Francois, it is an

ideal location to start a business in the campus.

Creating this product is very simple. As partners, we will make this product

ourselves and we will not hire any workers anymore.

Process Description

Following are the steps in our operation.

Step Description

1 Buying ingredients, equipment, and packaging materials.

2 Brainstorming

3 Setting up the Kitchen/ Kitchen Testing

4 Prepare our dough

5 Prepare the fillings

6 Cook the fillings

7 Prepare for steaming/cooking of the product

8 Financial Design/appearance

9 Steaming

Packaging and final storage

Table 4. Process Description

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TABLE 3-B
Production Schedule for a Single Product Line Business

Week 1 Week 2 Week 3 Week 4

Planned sales volume, in units (from 120 180 90 120
Table 1)
0 0 0 0
Add: Desired Ending F.G. inventory, in
0 0 0 0
units
Less: Beginning F.G. inventory, in 120 180 90 120
units
Units to be produced

PROCESS FLOW CHART (see attachment 1)

Compliance

Super Food Company agree with these following compliance to hereby promulgate to

insure the proper operation and maintenance of food and foods and the business

LAYOUT (see attachment 2)

Production Schedule

Production of pawa will be done weekly for the month of March.

Raw Materials:

Raw materials: The following materials will be needed for making pawa.

Glutinous Flour: Use to wrap the product.

Brown sugar and Peanut: For the fillings

 Saint Mary’s University
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Since production of pawa will be weekly per month, it is important for the

proposed business to have materials ready for use. Materials will be purchased once

every month

Schedule 3
Direct Raw Material Requirements

PRODUCT: Pawa
Quantity Cost/unit
Purchase cost/ needed/unit to be
Direct unit of to be produced produced
material (A) material (B) (C) (D)
Glutinous flour 78 1 kg. 1.95
Brown sugar 45 1 kg. 0.56
Peanuts 80 1 kg. 1
Oil 50 350 ml 0.31

Direct material cost/unit 3.82

Schedule 4
Direct Material Ending Inventory Schedule

Purchase cost/ Quantity to Cost of

Direct material unit of direct be kept in material in
material stock stock
Food color 40 3 bottles 120
Styrofoam 2/pc 510 pcs 1020
Water 25 3 gal. 75
Ending Desired Inventory of 0
Direct Materials
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TABLE 3-C
Direct Material Purchases
Week 1 Week 2 Week 3 Week 4
Total direct material cost 458.4 687.6 343.8 458.4
(from Table 6-A or 6-B)
Add: Desired direct materials ending 0 0 0 0
inventory (from Schedule 3-B)
Less: Direct materials beginning 0 0 0 0
inventory 458.4 687.6 343.8 458.4
Total direct material purchases

TABLE 3-D
Direct Material Cost for a Single Product Line Business

Week 1 Week 2 Week 3 Week 4

Units to be produced (from 120 180 90 120
Table 5) x Direct 3.82 3.82 3.82 3.82
material cost/unit (Schedule 3- 458.4 687.6 343.8 458.4
A)
Total direct material cost

Labor
No.
Activity Time of
works
Preparing the dough 20 2
Cook the filling of the product 45 1
Designing the product 50 5
Put the finished raw product in the steamer using oil and banana leaf 60 5
Steam the product 30 2
Packaging 8 5
Total no. of minutes 213 20
Table 5. Business Activity
Note: the business proponents also the manpower of the business.
 Saint Mary’s University
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TABLE 3E
Indirect Material Purchases

1 month
Total indirect materials cost (from 600
Table 8) Add: Desired indirect 300
materials ending inventory (from
Schedule 4-B) 0
Less: Indirect materials beginning 900
inventory
Total indirect material purchases
 Saint Mary’s University
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ORGANIZATION PLAN

Compliance

We have forecasted where you able to do your homework

 Fire Safety Inspection Certificates

Violation of Fire Code provisions shall ipso facto cause this certificate null and void and

shall hold the owner of the building liable to the penalties provided by the said fire code.

 Mayors Permit

It is a business permit to operate the following business subject to existing laws,

ordinances, rules and regulations of Bayombong and the pertinent provisions of Republic

Act 7160 otherwise known as the Local Government code of 1991 and provided further,

that conditions stipulated in the application must be compiled, any infraction or violation

therefore will be sufficient ground for the revocation of the permit.

 Approval from ADSAS

The ADSAS will provide a contract attached with the school rules and regulations

Business Rules and Regulations

 Business Proponents’ Compliance

The owners of the business should comply and take the responsibility of their offices.

 Health and Safety

 Saint Mary’s University
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TABLE 11
Cost of Production

Week Week Week Week

1 2 3 4
Direct materials (from Table 6-A or 458.4 687.6 343.8 458.4
6-B)
600 0 0 0
Indirect materials (from Table 8)
TOTAL COST OF 1058.4 687.6 343.8 458.4
PRODUCTION

Business Proponents
Jeminah Roga
General Manager

Rolando E. Caser
Accountant and Inventory Manager

Donna Jane J. Ann Loreine A. Keith Francisco

Bergonia Ramiscal Marketing and Sales
StallMarketing Sanitation Quality Assurance Personnel and Manager and Delivery
Personnel Cook Personnel

Jeminah Roga

General Manager

 Responsible for the overall strategic direction of Communicates and ensures the

implementation of the vision and objectives of the organization to employees.

Figure 2. Business Proponents

 Saint Mary’s University
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 Constantly evaluates the success of the organization.

Rolando Caser

Accountant Inventory Manager

 Secures supplies and makes sure ingredients taken are recorded and accounted for

 In charge of preparing the financial reports and statements

Donna Jane Bergonia

Stall Manager

 Ensures that there is adequate supply of ingredients

 Ensures that the stall is favourable enough for the customers

 Ensures that the stall is well secured at all times

Sanitation Personnel

 Ensure that the stall are kept clean always

 Ensure that there are adequate cleaning supplies to avoid shortage of supply

Ann Loreine Ramiscal

Quality Assurance Personnel and Cook

 Ensures that the bubble tea and Nachos were prepared and passed hygienic

conditions
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 Ensures the quality of the ingredients bought and used to make the product

 Ensure that our standards are not lowered for every Pawa produced

Keith Francisco

Marketing and Sales Personnel

 In charge of conducting survey on how best to retain and attract customers

 Carries out retail services

 In-charge of advertisements through print and social media

Delivery Personnel

 In charge of selling pawa to customers around the campus.

 Saint Mary’s University
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Business Schedule

WEEK

Focus Group
1
Discussion
Canvassing of
2
raw materials

3 Capital Starcture

Seminar about
4
marketing

5 Business Model

6 Marketing Plan

Preparing the
7
Bus.Plan
Making of
8
product prototype
Finalization of
9
business plan
Presentation of
10 business plan

Preparation of
11
Financial Plan
Table 5. Business Schedule
 Saint Mary’s University
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FINANCIAL PLAN

The total capital requirement was invested by the five owners. This makes 100% the

total capital requirement and since the proponents don’t consider applying for loan, loan

constitute 0% of the total capital requirement. The capital structure is given below:

Owners’ Equity 4000 php

Loan 0 php

Total 4000 php

Table 6.1 Capital Structure: Equity and Loan

Amount Percentage
Jeminah Roga- owner 800 php 20%
Rolando Caser- owner 800 php 20%
Donna Bergonia-owner 800 php 20%
Keith Francisco-owner 800 php 20%
Loreinne Ramiscal- owner 800 php 20%
Total 4000 php 100%
Table 6.2 Capital Structure: Amount and Percentage
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TABLE 5-B
Cost of Goods Sold for a Manufacturing Business

Week 1 Week 2 Week 3 Week 4

Total cost of production (from Table 11) 610.05 839.25 495.45 610.05
Add: F.G. beginning inventory 0 0 0 0
Total cost of goods available for sale 610.05 839.25 489.45 610.05
Less: F.G. ending inventory (from Table 13-A or 0 0 0 0
13-B)
610.05 839.25 489.45 610.05
Total cost of goods sold

TABLE 5-C
Finished Goods Ending Inventory for a Single Product Line Business

Week Week Week Week

1 2 3 4
Production cost per unit (from Table 12-A) 5.08 4.66 5.51 5.08
x Desired FG ending inventory, in units (from Table 0 0 0 0
5-A) 0 0 0 0
Value of finished goods ending inventory

TABLE 5-A
Product Cost Per Unit for a Single Product Line Business

Week 1 Week 2 Week 3 Week

Total cost of production (from 4
Table 11) 610.05 839.25 495.45 610.05
÷ Units to be produced (from 120 180 90 120
Table 5) 5.08 4.66 5.51 5.08
Product cost per unit
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TABLE 5-D
Projected Income Statement for Manufacturers and Traders

Week 1 Week 2 Week 3 Week 4

Total sales (from Table 1-A or 1-B) 720 1080 540 720
Less: Cost of goods sold1 610.05 839.25 489.45 610.05
Gross profit from sales 109.95 240.75 50.55 109.95
Less: Selling expenses (from Table 3) 150 0 0
Less: Administrative expenses (from Table 19) 0
Net operating profit (109.95) 240.75 50.55 109.95
Less: Interest charges (from Table 21)
0 0 0 0
Net income before taxes
(109.95) 240.75 50.55 109.95

TABLE 5-E
Projected Cash Flow Statement

Week 1 Week 2 Week 3 Week 4

Cash Inflows
Total sales 720 1080 540 720
Owner’s capital 4000
Cash Outflows
Materials purchases 1058.4 687.6 343.8 458.4
NET CASH FLOW 3661.6 392.4 196.2 261.6
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TABLE 5-F
Projected Balance Sheet
ASSETS Week 1 Week 2 Week 3 Week 4
Cash (from Table 24) 534.95 665.75 469.55 534.95
Raw materials inventory 458.4 687.6 343.8 458.4
Supplies/spare parts inventory 225 225 225 225
TOTAL CURRENT ASSETS 1218.35 1578.35 1038.35 1218.35
Property, plant, and equipment 232.5 232.5 232.5 232.5
Less: Accumulated depreciation 1.65 1.65 1.65 1.65
NET PROPERTY, PLANT, AND EQUIPMENT 220.85 220.85 220.85 220.85
TOTAL ASSETS 1439.2 1799.2 1259.2 1439.2

LIABILITIES AND OWNER’S EQUITY

TOTAL LIABILITIES 0 0 0 0
Owner’s equity 1549.15 1558.45 1208.65 1329.25
Retained earnings (109.95) 240.75 50.55 109.95
1439.2 1799.2 1259.2 1439.2
TOTAL OWNER’S EQUITY
TOTAL LIABILITIES & OWNER’S 1439.2 1799.2 1259.2 1439.2
EQUITY
 Saint Mary’s University
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Attachment 2: Process Flow Chart

 Saint Mary’s University
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Attachment 1: Process Flow Chart