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Dr. Filemon C.

Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

CHAPTER 1: INTRODUCTION

Cookies Shot Glass is a manufacturing business that was formed by four


persons naming: Jonathan Aguinaldo, Niel Cuevas, Angelo Gasgonia and Angelo
Ocaa as Store Manager. It was established on the year 2014 as a manufacturer of
delicious cookies that shaped in a shot glass in Robinsons Place of Las Pias. One of
the traditional ways of eating cookies is by dipping the cookies into a glass of milk.
Today, we came up with a new way of eating cookies and by giving it with a twist,
through molding the cookies in a shape of shot glass and by filling it with milk. It gives
the customers a new experience of taste.

A. Objectives:
1. To make cookie shot glass a target spot for mall-goers.
2. To sell the products that are of the highest quality, as well as keep the
customers happy.
3. To provide satisfaction to our customers and maintaining the level of excellent
services.

B. MISSION
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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Our mission is to provide quality products and friendly service to customers.

C. VISION
Our vision is to expand the business and to have a loyal commitment to our
employees and customers. To build a memorable place where customers can enjoy
and eat sweet delicacy.

D. CORPORATE PHILOSOPHIES
1. We prioritize our Customers and make every effort to fulfill their satisfaction.
2. To have commitment and loyalty towards our employees that will bring in dedication,
hard work and best results.
3. We provide service in a thoughtful and positive manner, collaborating to meet customer
needs.

CHAPTER 2: TECHNICAL ASPECT

Technical aspect shows the proposed description of the company, ownership and its
product. It also shows the location and facilities of the company, together with its layout and
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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

the company logo. Materials and equipment, utilities and where the company will dispose its
waste will discuss in this chapter.

Objectives:
1. To know if the location is suitable for the business.
2. To identify the different ingredients that is needed in the production.
3. To know the expenses that will occur in the production

A. COMPANY DESCRIPTION
COOKIE SHOT GLASS is the name of the business. We have chosen this name
because it sounds interesting and new to customers. It is easy to remember. We arrive
at the idea of naming the business COOKIE SHOT GLASS because the products that
we will be selling are cookies that are shaped into shot glass. We will be offering
different fillings in our cookies that will surely catch the attention of our target market.

B. COMPANY OWNERSHIP
It is owned and managed by the partners namely; Jonathan Ismael Espiritu
Aguinaldo, Niel Paulo Balidio Cuevas, Angelo Bernabe Gasgonia, Angelo Marciano
Ocaa.
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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

PARTNERSHIP
Jonathan Ismael E. Aguinaldo
Niel Paulo B. Cuevas
Angelo B. Gasgonia
Angelo M. Ocaa.

CONTRIBUTION
P 100,000
100,000
100,000
100,000

Percent
25%
25%
25%
25%

P 400,000

100%

TOTAL

C. PRODUCT DESCRIPTION
.
Cookie Shot Glass is a manufacturing business that will offer sweets and
delicious shot glass made up of cookies.
In this business, we will be selling cookies that are shaped into shot glass that have
different fillings.
PRODUCTS

DESCRIPTION

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Cookie that shaped into shot glass with chocolate


Choco
flavor.
Shot
Suggested Retail Price: P 35
Cookie that shaped into shot glass with mocha flavor.
Mocha
Suggested Retail Price: P 35
Shot

Cookie that shaped into shot glass with strawberry


Strawberry
flavor.
Shot
Suggested Retail Price: P 45
Other: Ube Shot

Cookie that shaped into shot glass with Ube flavor

Vanilla Shot

Cookie that shaped into shot glass with Vanilla flavor.

Pandan Shot

Cookie that shaped into shot glass with Pandan flavor


Suggested Retail Price: P 35

D. LOCATION AND FACILITIES


Our store will be located at the upper ground level of ROBINSONS Place (Food
court) of Las Pias City.
We choose this location because its commercial area. It is accessible enough
and there will be many shoppers. The monthly rental fee is P 24,000. We believe that

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

this location will help us attract many customers and gain profits as what any business
desires.

E.

LAYOUT
209 sq. ft.

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

F. COMPANY LOGO

The

logo

depicts the

overall
presentation of the
product. It gives
the customer the idea about the Cookie Shot Glass. The color in our logo which is brown
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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

represents security, because we want our customers to feel that our products are safe and
clean.

G. MATERIALS AND EQUIPMENT


Name of
Materials and
Equipments
Supplies

Supplier

Qty
.

Qty.
Price

TOTAL

Plastic gloves

Divisoria
Market

10

P 100

P 1,000

Bond paper

Divisoria
Market

77

77

Ball pen

Divisoria
Market

30

90

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USEFULL
LIFE

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Record book

Divisoria
Market

120

TOTAL/MONTH

Name of
Materials and
Equipments

120

P 1,287

Supplier

Qty
.

Qty.
Price

TOTAL

USEFULL
LIFE

Furnitures and
Fixtures

Glass cabinet

Divisoria
Market

P 2,500

P 2,500

5yrs

Table

Divisoria
Market

1,250

2,500

5yrs

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Chairs

Divisoria
Market

500

TOTAL/MONTH

Name of
Materials and
Equipments

2,000

5yrs

P 7,000

Supplier

Qty

Qty.
Price

TOTAL

USEFULL
LIFE

Cash register

Ace
Hardware

P
20,000

P 20,000

5yrs

Convection oven

Ace
Hardware

18,000

18,000

5yrs

Equipment

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Freezer

Ace
Hardware

8,000

8,000

5yrs

Stand Mixer

Ace
Hardware

2,500

2,500

5yrs

Measuring Cups

Ace
Hardware

150

300

1yr

50

100

1yr

Spatula

Ace
Hardware

Fire
Extinguisher

Ace
Hardware

620

620

5yrs

Calculator

Ace
Hardware

300

300

1yr

850

2,550

1yr

Molder
Ace
Hardware

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

P 52,073
TOTAL

Production

P 60, 387

Qty.

Price

Total

Supplies
Sugar

2 sacks
(50kg

granulated

P 2,000 per P 4,000


per
sack

sack)

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

All-purpose flour

4 sacks
(50kg

830 per sack

3,320

34 per kg.

170

190 per gal.

1,900

85 per kg.

850

per

sack)

5 kg.
Iodized salt

10 gal.
Evaporated Milk

Shortening:
Lard

10 kg.

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Eggs

15 trays
(30 eggs per

120 per tray

1,800

100 per pack

1000

tray)

Chocolate Chips

10 packs
(1\2 kl. Per
pack)

Vanilla extract

50 bottles

12

per

600

bottles

Chocolate syrup

10 gal.

190 per gal.

1900

Water

10 gal.

25 per gal

250

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Total

P 15 790.00

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

H. MANUFACTURING PROCESS
I. UTILITIES

STEP:1
Mixing

STEP:2
Forming

STEP:3
Baking

STEP:6
Filling

STEP:5
Coating

STEP:4
Cooling

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STEP:7
Packing

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

1. Electrical Supply
Convection oven
Freezer
Stand mixer
Cash register
Fluorescent light
2. Phone connection
PLDT
J. UTILITIES EXPENSE
Electricity:
ITEM

Qty.

WATTS

Total

PER ITEM
Fluorescent
lights
Mixer
Freezer
Oven
Cash Register
Telephone
TOTAL
PER DAY
PER MONTH

KILO

HOURS

KILO

COST

WATTS

PER
P 19.61
9.8
147.10
91.53
9.81
1.10

40

80

0.08

12

HOUR
0.96

1
1
1
1
1

60
600
560
40
18

60
600
560
40
18

0.06
0.6
0.56
0.04
0.018

8
12
8
12
3

0.48
7.2
4.48
0.48
0.054

278.95
P 8,368.5

NOTE: Electrical energy cost is P 20.43


Water Bill: (Maynilad)
20cu. Meter x 18 = 360 per month
Note P 18 per cu. meter
Telephone

P 1,300
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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

K. LABOR REQUIREMENT
Designation
Head Baker
Assistant Baker
Front/cashier/service crew

No. of Employees
1
2
2

Salary
15,000
13,980
13,980

Total

P 42,960

L. SERVICE SCHEDULE
The day-to-day operation will be Monday-Sunday starting at 10am-9pm.
M. WASTE DISPOSAL
The schedule of garbage disposal will be at 10pm every night right after the closing
of the mall. The garbage will be collected by the garbage collector that was
assigned by the Robinsons mall.

CHAPTER 3: MANAGEMENT ASPECT


The Management aspect is concerned on how the project would be managed and the
Gantt chart activities. This chapter showed the organizational structure, job description, and
how the company will work. This also shows the importance of general company rules on
discipline, personal policies, salary and compensation of the employees.
Objectives:
1. To know the process of recruitment.
2. To distribute just and fair compensation of each employee.
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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

3. To serve the right disciplinary sanction to the employee who disobeyed the rules and
regulations.

A. HUMAN RESOURCES MANAGEMENT


A.1 Organization Chart

STORE
MANAGER

CASHIER

BAKER

ASSISTANT
BAKER

A.2 Staffing
No. of
Employees
1

Position
Head
Baker

Qualification
Attend at least two years
in college

Job Description
Willingness to work long time of
operation.
-especially holiday seasons

Female/Male
21 years old and above
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Ability to follow standard


operating procedures when using

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

mixer and oven.


Ability to work under time
pressure.
Can provide good quality of
cookies.

Assistant
Baker

At least high school


graduate

Able to follow directions and


instructions.

Female/Male

Ability to work under time


pressure.

18 years old and above


Physically fit to work
2

Cashier

Attend at least two years


in college

Can provide good quality of


cookies.
Pleasing personality
Know how to interact with people
in a friendly way

Female
18 years old and above

Able to read and follow directions


and instructions

Physically fit to work

A.3 Recruitment Process


Step1. The company will use the internet to post advertisements to hiring of
employees.

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Step2. From the submitted application forms, the management chooses qualified applicants
that will undergo certain examinations.
Step3. Personal Interview will be scheduled for those applicants whose qualification fit the
needed position.
Step4. If you are identified as the right person to be on that position, report one week before
opening of the store.

A.4 Personal Policies


Attendance:
A. Absences without Official leave (AWOL) or failure of giving notice to the manager of
incapacity to report from work.
B. Employees must observed proper compliance on the working schedule.
Performance of Duty
1.
2.
3.
4.
5.

Cell phones are prohibited during working hours.


Sleeping during working hours is not allowed
Observe cleanliness in the workplace.
Always wear proper uniform
Drinking alcohol beverage while on duty

A.5 General Company Policies and Rules on Discipline


For the customers to be assure of their safely and convenience, the customers will
implement disciplinary actions to its employees. They are as follows:
1. Prescribed Uniform
Every employee must wear his/her store uniform to them.
2. Wearing ID
Every employee is required to wear their ID while inside the business premises.
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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

3. Equipments
The equipment used in the handling of operation is in good condition.
4. Ingredients
The ingredients of our product are stored in a clean and safe environment to
protect them from contamination and spoilage.
5. Cleanliness and Sanitation
The cleanliness and sanitation of the store will be observe and maintain by the
manager and employees.
6. Proper Hygiene
Every employees or persons that has direct contact with the ingredient and
product are required to observe and maintain their proper hygiene.
Disciplinary Sanction
1st offense Verbal Warning
2nd offense Written Memo
3rd offense Suspension
4th offense Dismissal

A.6 HUMAN RESOURCES SALARY


No, of Employees
1

Designation
Head Baker

Salary per day


500

Salary per month


15,000

Salary per year


180,000

Assistant
Baker
Cashier

466x2

27,960

335,520

466x2

27,960

335,520

P 2,364

P 70,920

P 851,040

2
TOTAL

B. Gantt Chart
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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

ACTIVITIES

2014
November
1 2 3 4

2015
December
2 3 4

Approval of
business
proposal
Introduction
to business
Submission
of chapter 1
Submission
of chapter 2
Submission
of chapter 3
Submission
of
questionnaire
Submission
of chapter 4
Submission
of chapter 5
&6
Defense

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January
1
2
3

February
2 3 4

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

C. Resource Planning
1. Money
The start-up capital of business is contributed by partners. The company will provide a
book to record the yearly transactions of its business and to determine the profit and loss of
the business.
2. Manpower
The management will use advertisement and social networking sites to gather
applicants. They will undergo training and orientation to enhance and improve their skills.
3. Machines
Our company will provide maintenance and inspections for the equipment and
machines that are used in the business.
4. Materials
The materials and supplies that will be used in the business will be provided by our
suppliers in Divisoria Market.
D. Quality Control
Resources
The company will build a strong and loyal relationship with all of its suppliers to
maintain a high quality of supplies.

Operation
The company makes sure that all ingredients that they are using are high quality
products. The quality of our products is ensured because of the finest ingredients that our
business uses, to guarantee the customer that the products are safe and clean.

Finances
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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

The company will make sure that all payables will be paid before tis due and the cash
flow will be maintained through the use of financial records

CHAPTER 4: MARKETING ASPECT

This chapter indicated the marketing strategy of the proposed business and what is their
plan of distribution. This show how the company will work on their market segmentation
including the target market strategy, market needs, market trends, market growth, competitive
edge demand and supply, production cost and projected sales.

A. MARKETING OBJECTIVES
1. To determine what program will be most effective in bringing awareness to
people about the proposed business
2. To come with the best and most suitable pricing strategies to be considered in
introducing the product to the society.
3. To determine and analyze the demand and supply of the target market.

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

B. PLAN OF DISTRIBUTION
UNIVERSIT
Y OF
PERPETUA
L

CASIMIRO

ADMIRAL
SUBDIVISI
ON

COOKIE
SHOT
GLASS

GOLDEN
GATE
SUBDIVISI
ON

MOONWAL
K VILLAGE

In order for a business to succeed, it must a have a good location area. Cookie Shot Glass is
located at Robinsons Las Pias City in which it is surrounded by different subdivisions and
colleges. And it is also open for the residents or customers around and far from Las Pias
City.

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

C. MARKETING SEGMENTATION
C.1 TARGET MARKET STRATEGY
Cookie Shot Glass strategy is in consistently providing customer the highest
quality and cleanliness of product. As a new business in the market we want to grow
the firm in the industry. We need to commit ourselves in competence, service,
responsive and customized product development and national market. We also want to
build goodwill to the customers.
C.2 MARKET NEEDS
It is not common for a cookie to be shape in different kinds of form. Cookie Shot
Glass offers a different style and way of eating a cookie that the customer will really
enjoy and patronize this kind of product.
C.3 MARKET GROWTH
Cookie Shot Glass growth in the industry will appreciate by dedicating ourselves
in the product and services that are offer to the customers and to give the demands
and satisfaction of our customers.
C.4 MARKET TRENDS
Due to rapid changes in technology, social media websites became one of the
easiest ways on how we can interact with our customers. Our company used social
media network such as Facebook, Twitter and Instagram to promote and offer our
cookie products. We also created a website in order for our customers to post their
comments and suggestions in our product.

D. COMPETITIVE ADVANTAGE
Our Company will position itself as a unique cookie business where its patrons
can not only enjoy a shot glass of perfectly baked cookie but also spend their time in
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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

an ambient environment. In addition, our combination of unique products, outstanding


location and our interaction with the customers are setting us up for huge success .

E. MARKETING STRATEGY
E.1 POSITIONING STATEMENT
Cookie Shot Glass will be providing unique trends of cookie that other bakeshop
doesnt have. In addition, the customers will enjoy eating this product especially
children because of its shape and new way of eating cookie.
E.2 PRICING STRATEGY
One of the factors that the people attracts to patronize a product is the price.
The product will be priced equally per piece regardless to its flavors and fillings but we
have a promo or package according to the numbers of products that the customers
avail.
E.2.1 PENETRATION PRICING
Cookie Shot Glass use penetration pricing strategy to attract customers
by offering a low price for a new product in the market. The purpose of this marketing
strategy is that customers will buy and become aware of the new product due to its
lower price.
E.3 PROMOTION STRATEGY
We will apply the following advertisements and promotions.
1. We are using social media such as Facebook, twitter and instagram.
2. The signboard showing the name of the business.
3. On the very first day of the operation, customers will be given
samples or free taste.

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

E.4 SWOT ANALYSIS

STRENGTHS
A. New trend
baking
cookie
B. The
ingredients
that are
used are
high quality
products

WEAKNESS
A. Short life
span of
the
products

OPPORTUNITIES
A. Expansion of
the business
B. We have less
competitors

Total Population
15,468 Registered voters
Formula:
N
_______
1+ne^2

N Total population
n Target market
e Marginal error (5%)

= 15,468
________
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THREATS
A. Increasing
price of raw
materials
B. Maybe
imitated due
to its unique
style
C. Competing
store within
the area
D. Since it is
new, we are
not sure that
it will be
patronized by
the customers

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

1 + 13652 (.05)^2
= 15,468
________ = 340 Respondents
35.13

F. DEMAND
Projected Population

Year

Computation

Population

2015

15,468

15,468

2016

15,468 x 1.05

16,241

2017

16,241 x 1.05

17,053

2018

17,053 x 1.05

17,906

2019

17,906 x 1.05

18,801

2020

18,801 x 1.05

19,741

Total Demand in Peso


Year

Population

Consumption

Month

2015

15,468

111.5

12

Demand in
Peso
P 20,696,184

2016

16,241

111.5

12

21,730,458

2017

17,053

111.5

12

22,816,914

2018

17,906

111.5

12

23,958,228

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

2019

18,801

111.5

12

25,155,738

2020

19,741

111.5

12

P 26,413,458

Total Demand in Peso = P 120,074,796

To get the demand of the purchasers, the proponents conducted a survey the
information needed by the company and the results were:
TABLE 1
1. Do you eat cookies?
Choices

Number of Respondent

Percentage

Yes

339

99.7%

No

0.3%

Total

340

100%

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Question 1
0%
Yes
No

100%

ytyttyt

This graph shows that 339 out of 340 respondents (99.7% of the respondent) are
eating cookies while the remaining 1 out of 340 respondents (0.3% of the respondent) does
not eat cookies. Therefore, it means that cookie shot glass has a higher chance to get a
greater demand on their product.

TABLE 2
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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

2. Do you buy cookies?


Choices

Number of Respondent

Percentage

Yes

329

96.8%

No

11

3.2%

Total

340

100%

Question 2
3%
Yes
No

97%

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

This graph shows that 329 out of 340 respondents (96.8% of the respondent) are
buying cookies while the remaining 11 out of 340 respondents (3.2% of the respondent) does
not buy cookies. Therefore, majority of the respondents buys cookie product. It means that
cookie shot glass has a higher chance of getting higher demand of cookie products from there
customer.

TABLE 3
3. How many times do you eat cookies in a week?
Choices

Number of Respondent

Percentage

1-3 times

245

72.1%

4-6 times

82

24.1%

7-10 times

13

3.8%

Total

340

100%

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Question 3
4%
24%

1-3 times
4-6 times
7-10 times

72%

This graph shows that 245 out of 340 respondents (72.1% of the respondent) are
eating cookies 1-3 times in a week, 82 out of 340 respondents (24.1% of the respondent) are
eating cookies 4-6 times in a week and the remaining 13 out of 340 respondents (3.8% of the
respondent) eat cookies 7-10 times in a week. This graph shows that majority of the
respondents prefer to eat cookies 1-3 times in a week.
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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

TABLE 4
4. What kind of cookies do you buy?
Choices

Number of Respondent

Percentage

Drop Cookies

69

20.3%

Molded Cookies

174

51.2%

Pressed Cookies

95

27.9%

Margin of Error

0.6%

Total

340

100%

Question 4
1%
28%

20%

Drop Cookies
Molded Cookies
Pressed Cookies
No answer

51%

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

This graph shows 69 out of 340 respondents or 20.3% are buying drop cookies,
174 out of 340 or 51.2% are buying molded cookies, 95 out of 340 respondents or 27.9% are
buying pressed cookies and 2 out 340 respondents have no answer. Therefore, majority of
the respondents prefer to buy molded cookies. It means that cookie shot glass has an
opportunity to introduce new products of molded cookies

TABLE 5

5. How many cookies do you buy in a day?


Choices

Number of Respondent

Percentage

1-5 cookies

267

78.6%

6-10 cookies

64

18.8%

11-15 cookies

1.4%

Margin of Error

1.2%

Total

340

100%

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Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Question 5
1% 1%
19%

1-5 cookies
6-10 cookies
11-15 cookies
No answer

79%

This graph shows that 267 out of 340 respondents (78.6 % of the respondents)
are buying 1-5 cookies in a day,64 out of 340 respondents (18.8% of the respondents are
buying 6-10 cookies in a day, 5 out of 340 respondents (1.4% of the respondents) are buying
Page
38

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

11-15 cookies in a day and 4 out of 340 respondents or 1.2 % have no answer. Therefore,
majority of the respondents buys 1-5 pcs. of cookies per day.

TABLE 6

6. Do you dip the cookie in a glass of milk?


Choices

Number of Respondent

Percentage

Yes

169

49.7%

No

167

49.1%

Margin of Error

1.2%

Total

340

100%

Question 6
1%
Yes
No
49%

50%

Page
39

No answer

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

This graph shows that 169 out of 340 respondents or 49.7% of the respondents
dips there cookie in a glass of milk ,167 out of 340 respondents or 49.1% of the respondents
doesnt dip there cookie in a glass of milk and 4 out of 340 or 1.2 % have no answer.

TABLE 7
7. What flavor of cookies do you buy?
Choices

Number of Respondent

Percentage

Chocolate

274

80.6%

Dark Chocolate

57

16.8%

Caramel

1.2%

Margin of Error

1.4%

Total

340

100%

Page
40

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Question 7
1% 1%
17%

Chocolate
Dark Chocolate
Caramel
No answer

81%

This graph shows that 274 out of 340 or 80.6% respondents buys chocolate flavor
cookies, 57 out of 340 or 16.8% respondents buys dark chocolate cookies, 4 out 340 or 1.2%
of the respondents buys caramel flavor cookies and 5 out of 340 or 1.4% of the respondents
have no answer. Therefore, majority of the respondents buys chocolate flavored cookie
products. It means that a chocolate cookie has a high probability that it will be patronized by
the customers.
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41

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

TABLE 8

8. Where do you buy cookies?


Choices

Number of
Respondent
81
90
157
12
340

Public
Bakeshop
Shopping Mall
No answer
Total

Percentage
23.8%
26.5%
46.2%
3.5%
100%

Question 8
4%
24%

Public
Bakeshop
Shopping Mall

46%

No answer
27%

Page
42

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

This graph shows that 81 out of 340 or 23.8% respondents buys there cookies
from public market, 90 out of 340 or 26.5% respondents buys there cookies from bakeshop,
157 out of 340 or 46.2% buys cookies from shopping malls and 12 out of 340 or 3.5% of the
respondents have no answer. This graph shows that majority of the respondents buys cookie
from shopping mall. It is an opportunity for cookie shot glass to put up store inside a mall.

TABLE 9

9. How much do you spend in buying cookies?


Choices

Number of
Respondent
224

Below 50

Percentage
65.9%

51- 150

105

30.8%

151- above

10

2.9%

Margin of Error

0.4%

Total

340

100%

Page
43

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Question 9
3% 0%
Below 50
51- 150

31%

151- above
No answer
66%

This graph shows that 224 out of 340 or 65.9 % of the respondents spend below
50php in buying cookies, 105 out of 340 or 30.8% of the respondents spend 51150php in buying cookies,10 out 340 or 2.9% spend 151-above in buying cookies and
1 out of 340 or .4% of the respondents have no answer. Therefore, majority of the
respondents are willing to spend below 50php when purchasing cookie products.
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44

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

TABLE 10

10. What is the reason why you buy cookies?


Choices

Number of Respondent

Percentage

Personal consumption

323

95%

Gift

11

3.2%

Margin of Error

1.8%

Total

340

100%

Question 10
3% 2%
Personal consumption
Gift
No answer

95%

Page
45

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

This graph shows that 323 out of 340 or 95% of the respondents buys cookies for personal
consumption, 11 out of 340 or 3.2% of the respondents buys cookies for a gift and 6 out of
340 or 1.8% of the respondents have no answer. Therefore, majority of the respondents buys
cookie for their personal consumption only and only few buys cookie for a gift.

TABLE 11

11. . What do you consider in buying cookie?


Choices

Number of
Respondent
80

Price

Percentage
23.5%

Texture

1.2%

Quality

37

10.9%

Size

10

2.9%

Taste

189

55.6%

Shape

20

5.9%

Total

340

100%

Page
46

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Question 11
6%

Price
Texture

24%

Quality
Size

1%

Taste

11%

56%

Shape

3%

T
his graph shows that 80 out of 340 or 23.5% of the respondents considers the price when
buying cookies, 4 out of 340 or 1.2% of the respondents considers the texture , 37 out of 340
or 10.9 of the respondents considers the quality, 10 out of 340 or 2.9% of the respondents
considers the size when buying cookies, 189 out of 340 or 55.6% of the respondents
considers the taste and 20 out of 340 or 5.9% of the respondents considers the shape when
buying cookies. This graph shows that majority of the respondents considered the taste as
there reason when buying cookies.
TABLE 12

12. Do you buy cookie products with filling?


Choices

Number of
Respondent
275

Yes

Percentage
80.9%

No

62

18.2%

Margin of Error

0.9%

Total

340

100%

Page
47

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Question 12

18%

1%
Yes
No
No answer

81%

This graph shows that 275 out of 340 or 80.9% of the respondents buys cookie products with
filling , 62 out of 340 or 18.2 of the respondents doesnt buy cookie products with filling and 3
out of 340 or 0.9 of the respondents have no answer This graph shows that there is a high
probability of income for those cookie products with fillings.
Page
48

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

TABLE 13

13. If yes, what filling do you buy?


Choices

Number of Respondent

Percentage

Chocolate

276

81.2%

Strawberry

16

4.7%

Milk

26

7.6%

Margin of Error

22

6.5%

Total

340

100%

Question 13

8%

7%
Chocolate

5%

Strawberry
Milk
No answer

81%

Page
49

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

This graph show that 276 out of 340 or 81.2% of the respondents buys chocolate
filling, 16 out of 340 or 4.7% of the respondents buys strawberry filling, 26 out of 340 or
7.6% of the respondents buys milk filling and 22 out of 340 or 6.5 % have no answer.
Therefore, majority of the respondents likes chocolate filling when they are buying
cookies.

TABLE 14
14. If no, would you like to buy?
Choices

Number of Respondent

Percentage

Yes

35

10.3%

No

2.6%

Margin of Error

296

87.1%

Total

340

100%

Page
50

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Question 14

10%

3%
Yes
No
No answer

87%

This graph shows that 35 out of 340 or 10.3% of the respondents would like to buy cookies
products with filling, 9 out of 340 or 2.6% of the respondents doesnt want to buy and 296 out
of 340 or 87.1% of the respondents have no answer.
Page
51

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

TABLE 15
15. What shapes of cookies do you buy?
Choices

Number of Respondent

Percentage

Round

218

93.6%

Square

14

4.1%

Triangle

1.8%

Margin of Error

0.5%

Total

340

100%

Page
52

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Question 15
2%
1%

Round

4%

Square
triangle
No answer

94%

This graph shows that 218 out of 340 or 93.6% of the respondents buys round shaped
cookies, 12 out of 340 or 4.1% of the respondents buys square shaped cookies, 6 out of 340
or 1.8% of the respondents buys triangle shaped cookies and 2 out of 340 or 0.5% of the
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53

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

respondents have no answer Therefore, majority of the respondents likes to buy round
shaped cookie products.

TABLE 16
16. Have you ever heard about Cookie Shot Glass?
Choices

Number of Respondent

Percentage

Yes

57

16.8%

No

283

83.2%

Total

340

100%

Question 16

17%
Yes
No

83%

Page
54

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

This graph shows that 57 out of 340 or 16.8% of the respondents have already
heard cookie shot glass and 283 out of 340 or 83.2% of the respondents have no idea
about cookie shot glass. Therefore, majority of the respondents likes to dip there
cookie first in a glass of milk before eating it.

TABLE 17
17. If no, would you like to try it?
Choices

Number of Respondent

Percentage

Yes

296

87.1%

No

28

8.2%

Margin of Error

16

4.7%

Total

340

100%

Page
55

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Question 17

8%

5%
Yes
No
No answer

87%

This graph show that 296 out of 340 or 87.1% would like to try cookie shot glass,
28 out of 340 or 8.2% of the respondents doesnt want to try it and 16 out of 340 of the
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56

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

respondents have no answer Therefore, majority of the respondents would like to try our
cookie shot glass.

TABLE 18
18. What flavor would you like to try in our Cookie Shot Glass?
Choices

Number of Respondent

Percentage

Chocolate

242

71.2%

Ube

11

3.2%

Vanilla

39

12%

Mocha

17

5.2%

Strawberry

18

5.2%

Pandan

3.2%

Total

340

100%

Question 18
Chocolate
5% 3%

Ube

5%

Vanilla

12%

Mocha

3%

Strawberry
Pandan

71%

Page
57

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

This graph show that 242 out of 340 or 71.2 of the respondents wants to try
chocolate flavored cookie shot glass, 11 out 340 or 3.2% of the respondents wants to
try ube flavor cookie shot glass, 39 out of 340 or 11.5% of the respondents wants to try
vanilla flavor,17 out of 340 or 4.5% of the respondents wants to try mocha flavor, 18
out of 340 or 5.3% of the respondents wants to try strawberry flavor, 7 out of 340 or
2.1% of the respondents wants to try pandan flavor cookie shot glass and 6 out of 340
or 2.2% of the respondents have no answer. This graph shows that majority of the
respondents wants to try chocolate flavored cookies. Cookie shot glass should provide
a large no. of supply of cookies in order to meet the quantity demanded by our
customer.
TABLE 19
19. Where do you want to buy Cookie Shot Glass?
Choices

Number of Respondent

Percentage

Mall

188

55.3%

Bakeshop

110

32.4%

Market

32

9.4%

Margin of Error

10

2.9%

Total

340

100%

Page
58

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Question 19

9%

3%
Mall
Bakeshop
Market
55%

32%

No answer

This graph shows that 188 out of 340 or 55.3% of the respondents wants to buy
cookie shot glass from the mall, 110 out of 340 or 32.4% of the respondents wants to
buy cookie shot glass from bakeshop, 32 out of 340 or 904% of the respondents wants
to buy from market and 10 out of 340% or 2.9% of the respondents have no answer.

TABLE 20
20. If we are going to build a cookie shot glass store near in your house,
would you like to buy?
Choices

Number of Respondent

Percentage

Yes

325

95.6%

No

11

3.2%

Margin of Error

1.2%

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59

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Total

340

100%

Question 20
3%
1%
Yes
No
No answer

96%

This graph shows that 325 out 340 or 95.6% of the respondents would like to buy
cookies shot glass in the nearest store of their house, 11 out of 340 or 3.2% of the
Page
60

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

respondents doesnt want to buy cookies shot glass in the nearest store of their house
and 4 out of 340 or 1.2% of the respondents have no answer.

G. SUPPLY

1. To get the average revenue per day

Number of competitor

Revenue per day

CAF ALRESA

P 5,250.00
________

Total revenue

P 5,250.00

a. Present average revenue = Total revenue / number of competitor


P 5,250 / 1
= P 5,250
Projected Average Revenue Per Day
Projected average revenue = Present revenue x (1 + rate of increase)
Year

Computation
Page
61

Revenue Per Day

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

2015

5,250 x 1.05

5,512

2016

5,512 x 1.05

5,788.125

2017

5,788.125 x 1.05

6,077.53

2018

6,077.53 x 1.05

6,381.41

2019

6,381.41 x 1.05

6,700.48

2. The competitor serves the market 7 times a week


Number of days servings the market = 7 x 52 weeks
= 364

3.

To get the supply in Peso

Supply in Peso = present number of competitor x average revenue per day x


number of days serving the target market in a year.
For 2015 = 1 x 5,250 x 364
= 1,911,000

Number of

Average

Number of days

Year

Total supply
Competitor

revenue

serving the market

2015

5,512

364

2,006,550

2016

5,788.125

364

2,106,878

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62

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

2017

6,077.53

364

2,212,220

2018

6,381.41

364

2,322,833

2019

6,700.48

364

2,438,975

H. Demand and Supply Analysis


Demand and Supply Gap
Total Demand Total Supply
For 2015 = 12,749,963 2,006,550
= 10,743,413
Opportunity Cost
Demand and supply gap
_____________________ x 100
Total demand in Peso
For 2015 = 10,743,413
____________ x 100
70,450,388
= 15.25%
Market Share
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63

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Demand and supply gap x willingness


For 2015 = 10,743,413 x 96%
Market Share = 10,313,677
Market Share Rate = Market share
______________ x 100
Total demand in Peso
= 10,313,677
______________ x 100
70,450,388
= 14.64%
I. Product cost

Chocolate
Shot:
Ingredients
All-purpose
Flour
Sugar
Iodized Salt
Evaporated
Milk
Lard
Egg
Chocolate
Chips
Vanilla Extract
Chocolate

42.5
4
20

Pandan
Shot:
Ingredients
All-purpose
Flour
Sugar
Iodized Salt
Evaporated
Milk
Lard
Egg
Pandan Chips

12
15

Vanilla Extract
Pandan

Amount
2 kgs

Cost
33.2

1/4 kgs
2 grams
2 cans

10
0.068
52

1/2 kgs
1 pc
100grams
1 bottle
1/4 kgs

Page
64

Amount
2 kgs

Cost
33.2

1/4 kgs
2 grams
2 cans

10
0.068
52

1/2 kgs
1 pc
100grams
1 bottle
1/4 kgs

42.5
4
20
12
15

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City
Powder
Total (15
units)
Per Unit

Mocha Shot:
Ingredients
All-purpose
Flour
Sugar
Iodized Salt
Evaporated
Milk
Lard
Egg

188.77
12.58

Amount

Strawberry
Shot:
Ingredients
All-purpose
Flour
Sugar
Iodized Salt
Evaporated
Milk
Lard
Egg
Strawberry
Chips
Vanilla Extract
Strawberry
Powder
Total (15
units)
Per Unit

Cost

2 kgs
1/4 kgs
2 grams

33.2
10
0.068

2 cans
1/2 kgs
1 pc

52
42.5
4

Mocha Chips
Vanilla Extract

100grams
1 bottle

20
12

Mocha Powder
Total (15
units)
Per Unit

1/4 kgs

15

Vanilla Shot:
Ingredients
All-purpose
Flour
Sugar
Iodized Salt
Evaporated
Milk
Lard
Egg
Vanilla Chips

Powder
Total (15
units)
Per Unit

188.77
12.58

Amount
2 kgs
1/4 kgs
2 grams
2 cans
1/2 kgs
1 pc
100grams

Ube Shot:
Ingredients
All-purpose
Flour
Sugar
Iodized Salt
Evaporated
Milk
Lard
Egg
Ube Chips

Cost
33.2
10
0.068
52
42.5
4
20
Page
65

188.77
12.58

Amount

Cost

2 kgs
1/4 kgs
2 grams

33.2
10
0.068

2 cans
1/2 kgs
1 pc

52
42.5
4

100grams
1 bottle

30
12

1/4 kgs

25
208.77
13.92

Amount
2 kgs
1/4 kgs
2 grams
2 cans
1/2 kgs
1 pc
100grams

Cost
33.2
10
0.068
52
42.5
4
20

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City
Vanilla Extract
Vanilla Powder
Total (15
units)
Per Unit

1 bottle
1/4 kgs

12
15

Vanilla Extract
Ube Powder
Total (15
units)
Per Unit

188.77
12.58

1 bottle
1/4 kgs

12
15
188.77
12.58

J. Projected Sales
Price
Chocolate

25

Percentag
e
71.2%

Vanilla

25

3.2%

30

900

10,800

Strawberry

35

12%

13

390

4,680

Ube

25

5.2%

240

2,880

Mocha

25

5.2%

13

390

4,680

Panda

25

3.2%

240

2,880

100%

250

7,500

90,000

Total

Day

Month

Year

178

5,340

64,080

Day

Month

Year

Chocolate

P 4450

P 133,500

P 1,602,000

Vanilla

750

22,500

270,000

Strawberry

455

13,650

163,800

Ube

200

6,000

72,000

Mocha

325

9,750

117,000

Page
66

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Panda

200

6,000

72,000

Projected Gross
Profit

P 6,380

P 191400

P 2,296,800

CHAPTER 5: SOCIO ECONOMIC ASPECTS

Socio Economic aspects deals with the assessment of the social desirability of the
project with means that the economic benefits will be value and be given to the people living
in the community.
Cookie Shot Glass is a private entity with has a priority that profitability come first and
social desirability comes second.
Cookie Shot Glass contribute asset to the country such as helping the economy to step
forward by paying taxes to the government and also generating jobs that can lessen the rate
of unemployment within the country particularly to the community.

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67

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Cookie Shot Glass will also start with its special position as an instrument for growth
and development in the Philippines
Cookie Shot Glass will assure all the legal documents and follow all the rules and
standard those are set by the government before the operation of the business begins.
Objectives:
1. To know of the business will help the society.
2. To know the impact of the business to the community.

RESPONSIBILITIES:
A. Government
Cookie Shot Glass will help the government by providing job
opportunities for the people who are unemployed. It will also help by
contributing paying taxes to the government.
B. Community
Cookie Shot Glass is responsible for the protection and for the
preservation of the location and to have a healthy environment for the
society and community.
C. Industry

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68

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

Cookie Shot Glass is responsible to the industry of food. We make


sure that all of the products that we offer and sell to the customers will be
clean and affordable to the customers.

D. Supplier
All manufacturing business needs a supplier to keep their
business operation. Cookies Shot Glass ensures that the
ingredients use in the operation are high quality. Cookies Shot
Glass will value the comments and suggestions of the suppliers to
have a good communication to them.

E. Employment
Cookie Shot Glass will provide just and fair compensation to their
employees and also will receive the government-mandated benefits such
as SSS, PhilHealth and Pag-ibig Fund. Cookie Shot Glass will comply
with each right of their employees. Cookie Shot Glass will not tolerate
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69

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

any discrimination and conflict. Cookie Shot glass will not mistreat the
employees regardless of work, compensation and benefits.

CHAPTER 6: Financial Aspect


Financial study includes the overall computation of the business operation. It includes
the assets of the business, expenses and its income. Here the proponents will focus to the
income statement, cash flow, operating expenses, balance sheet and ratio analysis.
Objectives:
1. To know the profit and loss distribution of each partners.
2. To know if the business will become profitable in the future.
3. To know the inflows and outflows of the business.

Page
70

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

COOKIE SHOT GLASS


PROJECTED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEARS ENDED DECEMBER 31,2015-2019
2015
2016
2017
2018
NET SALES
31968 33566 35244 37006
00
40
72
96
COST OF SALES:
Direct materials Inventory
0 14351 15247 16012
Beginning
Add: Net Cost of Purchases
11531 12108 12714 13349
99
59
02
72
Total Materials Available for Use
11531 12252 12866 13509
99
10
49
84
Less: Direct materials Inventory,
14351 15247 16012 16812
End
Direct Materials Used
11388 12099 12706 13341
48
63
37
71
Direct Labor
51552 54129 56836 59677
0
6
1
9
Factory Overhead:
Factory rent
20160 20160 20160 20160
0
0
0
0
Light and Power,Water
76690 76690 76690 76690
Depreciation Expense5700
5700
5700
5700
Equipment
Depreciation Expense- Furn. and
500
500
500
500
Fix.
Factory Supplies
9600 10080 10584 11113.
2
Allowance for spoilage(normal)
11532
577
605
636
Depreciation-Tools
6620
8120
8120
8120
Payroll Taxes-Factory
48361 50779. 53318 55983.
05
9
Total Factory Overhead
36060 35404 35711 36034
3
6
7.4
3
MANUFACTURING
20149 21053 21961 22912
Page
71

2019
38857
30
16812
14017
21
14185
33
17653
14008
80
62661
8
20160
0
76690
5700
500
11668.
86
667
8120
58783.
1
36372
9
23912

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City
COST/COGS
GROSS PROFIT
SELLING/ ADMINISTRATIVE
EXPENSE:
Salaries Expense-Sales/Office
Utilities Expense- Sales/Office
Deprn. Expense- Sales/Office
Furn. & Fix
Deprn. Expense- Sales/Office
Equipment
Rent Expense- Sales/Office
Supplies Expense-Sales/Office
Payroll Taxes-Sales/Office
Advertising Expense
Total Selling/Administrative
Expense
OTHER EXPENSE
OPERATING EXPENSE:
NET INCOME BEFORE TAX
INCOME TAX EXPENSE(30%)
NET INCOME AFTER TAX

71
11818
29

04
12513
36

16
13283
56

93
14094
03

27
14945
03

33552
0
46616

35229
6
46616

36991
1
46616

38840
6
46616

40782
7
46616

900

900

900

900

900

4300
86400

4300
86400
2892.9
6
32855.
55
15000
54126
0.5
377
54163
8
70969
8
21290
9
49678
9

4300
86400
3037.6
08
34498.
33
15000
56066
3
396
56105
9
76729
8
23018
9
53710
8

4300
86400
3189.4
88
36223.
24
15000
58103
5
416
58145
1
82795
2
24838
6
57956
6

4300
86400
3348.9
63
38034.
41
15000
60242
6
437
60286
3
89164
1
26749
2
62414
8

2755
31291
15000
52278
2.2
10669
53345
1
64837
8
19451
3
45386
4

COOKIE SHOT GLASS


PROJECTED STATEMENT OF CHANGES IN PARTNERS' EQUITY
FOR THE YEARS ENDED DECEMBER 31,2015-2019

Name

CAPITAL,BEG.
ADD: Share in NI

Aguina
ldo
100000
83466

Cuev Gasgo
as
nia
1000 100000
00
8346
83466
Page
72

Ocana

TOTAL

100000

40000
0
45386

203466

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

TOTAL
LESS: Drawings
CAPITAL,12/31/20
15
ADD: Share in NI
TOTAL

183466
60000
123466
94197
217663

LESS: Drawings
CAPITAL,12/31/20
16

60000
157663

ADD: Share in NI

104277

TOTAL

261940

LESS: Drawings
CAPITAL,12/31/20
17

60000
201940

ADD: Share in NI

114892

TOTAL

316832

LESS: Drawings
CAPITAL,12/31/20
18

256832

ADD: Share in NI

126037

TOTAL

382869

LESS: Drawings
CAPITAL,12/31/20
19

60000

60000
322869

6
1834
66
6000
0
1234
66
9419
7
2176
63
6000
0
1576
63
1042
77
2619
40
6000
0
2019
40
1148
92
3168
32
6000
0
2568
32
1260
37
3828
69
6000
0
3228
69

Page
73

183466

303466

60000
12346
6

60000
243466

94197

214197

217663

457663

60000
15766
3

60000
397663

104277

224277

261940

621940

60000
20194
0

60000
561940

114892

234892

316832

796832

60000
25683
2

60000
736832

126037

246037

382869

982869

60000
32286
9

60000
922869

4
85386
4
24000
0
61386
4
49678
9
11106
53
24000
0
87065
3
53710
8
14077
61
24000
0
11677
61
57956
6
17473
28
24000
0
15073
28
62414
8
21314
76
24000
0
18914
76

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City

PROFIT/LOSS DISTRIBUTION: 2015

Name
Allocation Basis

Salary to
Ocana
Remainder
Equally
TOTAL

Aguina
ldo

83466
83466

Cuev
as

8346
6
8346
6

Gasgo
nia

83466
83466

Ocan
a

TOTA
L

12000
0
83466

12000
0
33386
4
4538
64

2034
66

PROFIT/LOSS DISTRIBUTION: 2016


Name
Allocation Basis

Salary to
Ocana
Remainder
Equally
TOTAL

Aguina
ldo

94197
94197

Cuev
as

9419
7
9419
7

Gasgo
nia

94197
94197

Ocan
a

TOTA
L

12000
0
94197

12000
0
37678
9
4967
89

2141
97

PROFIT/LOSS DISTRIBUTION: 2017


Name
Allocation Basis

Salary to
Ocana
Remainder
Equally
TOTAL

Aguina
ldo

104277
104277

Cuev
as

1042
77
1042
77

Gasgo
nia

Ocan
a

TOTA
L

10427
7
10427
7

12000
0
10427
7
2242
77

12000
0
41710
8
5371
08

Ocan

TOTA

PROFIT/LOSS DISTRIBUTION: 2018


Name

Aguina

Cuev

Gasgo
Page
74

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City
Allocation Basis

ldo

Salary to
Ocana
Remainder
Equally

114892

TOTAL

114892

as

nia

1148
92
1148
92

11489
2
11489
2

a
12000
0
11489
2
2348
92

L
12000
0
45956
6
5795
66

Ocan
a
12000
0
12603
7
2460
37

TOTA
L
12000
0
50414
8
6241
48

PROFIT/LOSS DISTRIBUTION: 2019


Name
Allocation Basis

Aguina
ldo

Salary to
Ocana
Remainder
Equally

126037

TOTAL

Cuev
as

Gasgo
nia

1260
37
1260
37

12603
7
12603
7

126037

COOKIE SHOT GLASS


PROJECTED STATEMENT OF FINANCIAL POSITION
DECEMBER 31,2015-2019
ASSETS
CURRENT ASSETS:
CASH
Inventory
Total Current Assets:

NON-CURRENT ASSETS:
Tools
Furniture and Fixtures
Less: Accumulated Depreciation
Carrying Amount
Equipment
Less: Accumulated Depreciation
Carrying Amount
Total Noncurrent Assets:

88041
3
14351
89476
4

117248
4
15247
118773
1

150364
0
16012
151965
2

187845
6
16812
189526
9

224270
8
17653
226036
1

1500
7000
1400
5600
48800
10000
38800
45900

1500
7000
2800
4200
48800
19700
29100
34800

1500
7000
4200
2800
48800
29400
19400
23700

1500
7000
5600
1400
48800
39100
9700
12600

1500
14000
7000
7000
97600
48800
48800
57300

Page
75

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City
TOTAL ASSETS

94066 122253 154335


4
1
2
LIABILITIES AND PARTNERS' EQUITY

LIABILITIES:
PROVISION
SSS PREMIUM PAYABLE
PHILHEALTH PREMIUM PAYABLE
HDMF PREMIUM PAYABLE
WITHHOLDING TAX PAYABLE
SALARIES PAYABLE
UTILITIES PAYABLE
VAT PAYABLE
INCOME TAX PAYABLE
TOTAL LIABILITIES

22200
7880
1675
1000
1542
70920
10276
16793
19451
3
32679
9

190786
9

231766
1

23155
8274
1759
1050
1619
74466
10276
18370

24156
8688
1847
1103
1700
78189
10276
19443

25208
9122
1939
1158
1785
82099
10276
20570

26312
9578
2036
1216
1874
86204
10276
21197

212909

230189

248386

267492

351878

375590

400541

426185

157663

201940

256832

322869

157663

201940

256832

322869

157663

201940

256832

322869

397663

561940
116776
1
154335
2

736832
150732
8
190786
9

922869
189147
6
231766
1

PARTNERS' EQUITY
Aguinaldo, Capital
Cuevas,Capital
Gasgonia, Capital
Ocana, Capital
TOTAL PARTNERS' EQUITY
TOTAL LIABILITIES AND PE

12346
6
12346
6
12346
6
24346
6
61386
4
94066
4

870653
122253
1

COOKIE SHOT GLASS


PROJECTED STATEMENT OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31,2015-2019
CASH FLOWS FROM OPERATING
ACTIVITIES:
NET INCOME
ADD:

DEPRECIATION-EQUIPMENT
DEPRECIATION- FURN. AND FIX
DEPRECIATION- TOOLS
Page
76

2015

2016

2017

2018

2019

45386
4
10000
1400
6620

49678
9
10000
1400
8120

53710
8
10000
1400
8120

57956
6
10000
1400
8120

62414
8
10000
1400
8120

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City
INC. IN ALLOWANCE FOR NORMAL
SPOILAGE
INC. IN ALLOWANCE FOR
UNANTICIPATED LOSSES
INCREASE IN SS PREMIUM PAYABLE
INCREASE IN PHILHEALTH PREMIUM
PAYABLE
INCREASE IN HDMF PREMIUM PAYABLE
INCREASE IN WITHHOLDING TAXES
PAYABLE
INCREASE IN VAT PAYABLE
INCREASE IN INCOME TAX PAYABLE
INCREASE IN SALARIES PAYABLE
INCREASE IN UTILITIES PAYABLE
SUBTOTAL
TOTAL
LESS:
INCREASE IN RAW MATERIALS
NET CASH FLOW FROM OPERATING
ACTIVITIES

11532

577

605

636

10669

377

396

416

667
437

7880
1675

394
84

414
88

434
92

456
97

1000
1541

50
77

53
81

55
85

58
89

16793
19451
3
70920
10276
34481
9.8
79868
4
14351
78433
3

1577
18396

1073
17280

1127
18196

628
19107

3546
0
44598

3723
0
43233

3909
0
44470

4105
0
45164

54138
6
896
54049
0

58034
1
765
57957
6

62403
7
801
62323
6

66931
2
841
66847
1

-7000
-48800
-8120
63920

0
-300
-8120
-8420

0
-300
-8120
-8420

0
-7000
-300 -49100
-8120
-8120
-8420
64220

40000
0
24000
0
16000
0

24000
0
24000
0

24000
0
24000
0

24000
0
24000
0

24000
0
24000
0

29207
0

33115
6

37481
6

36425
1

CASH FLOWS FROM INVESTING ACTIVITIES:


Acquisition of Furniture and Fixtures
Acquisition of Equipment
Acquisition of Tools
NET CASH FLOWS FROM INVESTING
ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES:
INITIAL INVESTMENTS OF THE OWNERS
DRAWINGS OF THE OWNERS
NET CASH FLOWS FROM FINANCING
ACTIVITIES

NET CASH FLOWS

88041
3
Page
77

Dr. Filemon C. Aguilar Memorial College of Las Pias City


Golden Gate Subdivision Talon 3 Las Pias City
ADD: CASH BALANCE, BEGINNING

0
88041
3

CASH BALANCE,ENDING

Page
78

88041
3
11724
84

11724
84
15036
40

15036
40
18784
56

18784
56
22427
08

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