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ETRATA, Jan Erik C.

ESNARA, Ronna Jou
FERRER, Jazny Dae B.
GIRON, Kimberly S.
February 23, 2015

Completeness: 8
Feasibility: 5
Creativity: 2

A. About the Company
Throughout the last few years, the market for cupcakes has
greatly expanded. No longer are they only a fun birthday party treat
that can be purchased at any grocery store or bakery since they have
expanded to become a multi-million dollar industry with tremendous
designs to adapt to any occasion. For Heavens Cupcakes joins this
specialty market with something new and different to offer its
customers. Not only is our product adaptable to a wide variety of
occasions and specialty events, but also we expect to grow
tremendously over the next few years due to our adaptability to our
clients demands.
The company, For Heavens Cupcakes! will introduce a different
variety of cupcakes to the public. Since cupcakes have become a food
phenomenon, the company added a little twist. The company will be
launching delectable black forest cupcakes. Black forest is mostly for
cakes, but this gave the company the idea to launch the product, it
aimed to show the customers that black forest flavor is not for cakes
only but it also is for cupcakes.
The product will be surely enjoyed by the target customers since
the company offers a lot of promos in the business. The price of each
black forest cupcake is Php20. When bought by package four, the price
is lessened by Php10, it will be trimmed down to Php70. On the other
hand, when bought by package of six, the price is Php20 less and when
bought by a package of twelve, the price will have Php25 discount. The
product will be of worth since it is affordable and delectable at the
same time. This is one of the companys ways of making the product
known to the market.

B. Sustainable Advantages:
1. The companys price structure remains competitive
2. The company offers discounted prices for every package

3. The company delivers

4. The company is open to cater desserts for various occasions
(birthdays, weddings, seminars, workshops, etc.)
5. The company recognizes personalized designs for the cupcakes
(this must be done three days before pick up)

C. The Companys Vision

The company aims to provide the top quality taste of cupcakes
envisioned by the customers. It aspires to promote affordable cupcakes
that can be enjoyed by anyone who wants to be delighted by the
product. We do not limit our parameters to those people who are of the
upper class only.

The company, For Heavens Cupcakes! targets to be the leader
in the cupcake industry in Baguio City and even in the whole country,
setting the standard by which all others are judged.
With our unwavering commitment to profitably create a
continuous growth of affordable but delectable, high quality cupcakes,
innovation and camaraderie will be essential to our success.

1. The Company Logo
The logo consists of bright colors to give a sense of
excitement but at the same time with sense of elegance.

2. Social Media Branding

Social Media Branding will help us keep brand

continuity throughout our potential customers as they visit both
our website and other promotional pages.
All of the social media sites give us some sort of
customization options that we have to take advantage of to
further promote our business.
Facebook Gives us the opportunity to add a profile image,
banner image, web address and description
Twitter Allows us to add a background behind our Twitter feed
as well as a profile image, About section and website address
Pinterest Here we can add our business logo, website address,
Twitter address and a short description about our business

I. Marketing
A. People (Market Segmentation)
For Heavens Cupcakes! identified its overall market to consist of
people who are actually interested and delighted in buying their
product. Since the prices are made affordable to its consumers, the
product is good for people of any class and of any age, giving everyone
a chance to indulge in our cupcakes that taste as good as it looks. Our
target customers would probably live in the vicinity of the City of Pines
and in areas near the place since our stalls are located at Baguio City

B. Place
Our business would market its products by putting up stalls in different
malls, supermarkets and university canteens which are popular to
anyone residing in the city and nearby places.

C. Promotion
To let people know about our business, we came up with different
promotional plans that include:
Posting in different social networking sites to attract
Distributing brochures and flyers that carry information
about our product
Creating signage and tarpaulins that would attract great
number customers

D. Business Name

We believe that if our business name is interesting and unique,

people will naturally give in to their curiosity and seek us out. The
popular idiomatic expression For Heavens Sake became the basis of
our company name, For Heavens Cupcakes! The people will be able
to remember the name of our business since it easily seeks for
attention and it is catchy. The business name was agreed upon to
attract more potential customers. This can be advantageous on the
part of the business.

The estimated cost needed to start up our For Heavens
Cupcakes! is Php13, 500. This is the total of the expenses that we
expect to incur in the beginning of our fiscal year specifically for the
first month.
*start-up cost breakdown:
Facilities and Equipment Needed:
Tables and chairs
Display cases
Cupcake racks and shelves
Electric mixer


Baking sheet


Mixing bowls


Measuring cups


Total facilities and equipment


Total Facilities and Equipment


Add: Packaging expenses


Cost of Brochures and Flyers


ExpensesforLegeal work


Total Start-up Cost



1 cup + 2 tbsp Unsalted Butter 50
1 cup + 2 tbsp Cocoa Powder - 40
2 cups + 2 tbsp All Purpose Flour 30
2 tbsp baking soda 15
1/8 tsp salt 5
1 cup granulated sugar 15
3 large eggs 18
cup sour cream 35
1 cups buttermilk 25
1 jar (12 oz.) cherries in light syrup 80
2 tbsp kirsch (Cherry flavored brandy) 5 ml. 25
Pastry Cream 40
Chocolate Ganeche Glaze 85
Total Cost of Ingredients: Php 463
Cost per Unit : Php 463 / 30 (total number of products) = 15.43


Php 20 per piece

Package of 4= Php 70 (Discounted by Php 10)
Half Dozen = Php 105 (Discounted by Php 15)
1 Dozen = Php 180 (Discounted by Php 60)
Our Prices is a little bit affordable compared to our competitors

INCOME= Number of Products (30) * Price (20) = Php 600
Profit= Php 600 Php 463 = Php 137 (for 30 cupcakes sold in one
Half of our profit will be deposited in our time deposit account,
while the other half will be used to buy more supplies to increase