Professional Documents
Culture Documents
Brem New
Brem New
KUKUWA Co.
In partial fulfillment of the requirements in BMBR031 - Business
Enterprise Research for the Degree of Bachelor of Science in Business
Management
Submitted by
Amandy, Alvin T.
Bandola, Michael Y.
Cledera, Pete Allen M.
Delfin, Neil Andrew B.
Delos Reyes, Arianne C.
Sarte, Christian Paul A.
Submitted to
Dr. Agapito C. Rubio, JR.
Adviser
Reina Peafrancia G. Rosin-Zaens, MM
Professor
Table of Contents
ACKNOWLEDGMENT
Executive Summary
I.
II.
III.
IV.
b. Vision
c. Mission
d. Goals
e. Objectives
Company Overview
a. Legal Business Description
b. Management Team
c. Strategic Alliances
15
Product Strategy
a. Current Product
17
18
19
Market Analysis
a. Market Definition
21
b. Customer Profile
21
V.
c. Competition
23
23
e. Risk
24
Marketing Plan
a. Price Strategy
29
b. Sales Management
30
c. Distribution Channel
31
d. Promotion Tool
32
e.
VI.
VII.
Production Plan
a. Plant Location
36
b. Facility Layout
37
c. Productivity
38
d. Quality Control
39
Financial Plan
a. Assumption
40
b. Capital Requirements
43
c. Financial Statements
44
d. Exit/Playback Period/Strategy
47
VIII. Conclusion
48
Bibliography
49
Survey Analysis
50
ACKNOWLEDGMENT
Many individuals played a significant role towards the realization of this
business plan, some gave moral support and provided the information
needed to make this a success. We express our deepest love and gratitude to
our parents for their constant support and encouragement throughout our
preparation. We also thank Amandy Family for accompanying us in our first
attempt to create the product.
We would like to thank the Lord for giving us
enough strength,
patience, and knowledge to overcome all the barriers that went through our
way.
We would also like to thank our friends and fellow Ateneans that spared
their time to help us gather all the information that we needed to make this
business plan a complete success.
We also want to extend our deepest gratitude to Ms. Reina
PeafranciaR. Zaens, and Mr. Agapito C. Rubio, JR., for thoroughly checking
and inspecting our paper and continuously giving us advices and
encouragements throughout the course of this business plan. Lastly, we
would also want to extend our gratitude to one of our External Panelist Ms.
Rachelle Esguerra for giving us the advice and the things that we need to
know about this paper.
This semester was not very easy for all of us, but we cannot be more
thankful for all the blessings that came our way. We really value the
experience and appreciate all the people who helped us in achieving our
goals.
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Executive Summary
The company seeks to maximize the use of the cocoa plants here in Bicol by turning
cocoa bean into a delicious chocolate bars.
This business plan serves as the blueprint of the Kukuwa Co. It consists of four (4)
management areas in business namely: production, marketing, finance and human resource
management. However, the strength of this business plan is not only on the complex composition
of the four areas mentioned, or in the amount of the capital of the business shared by the
partners. Moreover, the primary concern of the business is the profitability of the business
product. The initial production of the products will be done solely by the proponents. Additional
employees will be hired as soon as the demand of the product rises. Kukuwa Co will hire
permanent employees in the long run. With regard to the material needed for the production, the
proponents will consider the suppliers who offer the least cost for quality materials.
Kukuwa Co envisions that the company will become the primary cocoa chocolate
suppliers in the country as defined by its high-end quality products that satisfy the needs of the
end user.
Moreover, Kukuwa Co. will focus on producing chocolates with natural ingredients.
Subsequently, the company will use flat organizational structure in the hierarchy of management
structure. This structure shows the flow of coordination and relationship of every position that
partners are handling. Also, specific task and area are clearly designated in this
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structure. The companys General Manager is Alvin Amandy while Michael Bandola will focus
on Human Resource, Arianne delos Reyes focuses on Research and Development, Pete Allen
Cledera is in charge on Marketing, NicoDelfin is in charge on Production and Christian Paul
Sarte is assigned with financial analysis.
The marketing area focuses on the business promotional strategies that cater to the use of
the different means of promotions such as on-line marketing. This area uses a system that
reaches out the business target market. The goal of this system is to establish connection to the
market ensuring the active participation of the latter to the business operation. This system will
also be guided by the given sales strategy and sales goals set by the marketing.
The production area focuses on the business flow of production. It provides the tools and
materials to be needed followed by the detailed process of the production. This is supported by
the quality control done in every end of the process to ensure the quality of the product that the
business is aiming.
Finance management also complies with the presentation of the financial statements that
is beneficial to the assessment of the business performance on its operation for the semester.
Also, it presents ratio analysis report of the financial aspects of the business which is useful to
the analysis of the business operation in the succeeding semesters. Hence, the finance manager
predicts the assumptions of the business particularly about the financial condition that serves as
the primary requirement of the business operation
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CHAPTER I
This chapter discusses the present situation or the status of the chocolate industry that the
group plans to engage in. The group's goal is to provide the customers quality chocolates to the
best interests of the customers and to generate income to be able to sustain the business and be
one of the best in the market.
Background of the Study
Cacao seeds are the source of commercial cocoa, chocolate and cocoa butter. Fermented
seeds are roasted and grinded to give a powdery mass from which fat is removed in preparation
of the chocolate. At present, cacao beans are almost common as to coffee beans, and the cacao
trees now form part as an important component in farming methods used in many areas. As once
asserted by Dr. Feliciano Calora, a noted Los Baos scientist: We have the talent. We need to
establish a food science laboratory, put together scientists and provide them with enough funds
and require the laboratory to produce chocolate candy that can compete in the world market.
Chocolate and cocoa drinks are now daily staple or food items for most countries in the
world. We the proponents were able to observe that cocoa trees here in Bicol are sometimes
ignored by many people, yet theres an opportunity for us Bicolanos to make money out of it,
that is why we decided to engage in chocolate confectionary to maximize the use of cocoa trees.
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If we based the chocolate industry here in Naga City we can assume that the value
and volume growth can be achieved faster than in other places because of the tropical weather
and volcanic soil in Albay and most parts of Bicol is suitable for cacao farming this can be
helpful for massive cacao growing program here in Bicol which is rapidly increasing. This is
more convenient to those who are engaged in chocolate confectionery to have more reliable
supplier.
Mission
We seek to produce high quality chocolates at a competitive price
through customer-oriented approach and with the aid of modern
Vision
To be the leading manufacturer of chocolates in Bicol Region.
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STRENGTHS
WEAKNESSES
Affordable
High visibility to attract
customers
Most people love chocolates
Big competitor
Technology
Brand Identity (New in market)
OPPORTUNITIES
Social Advertising
Ocasions and Celebrations
Increase in recent chocolate
market
THREATS
Competitors
Natural calamities
Limited resources
Company Goals
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obligations.
Promote Local made Products Kukuwa Co. aims to
promote locally made products in order to help support the
Objectives
Short Term
1
To sell Kukuwa Co. products to the market by ensuring the quality of cocoa used
from the production until the finished product.
To be consistent with the plans and systems formulated by the proponents for the
business operations and to have a wider scope for better opportunities beyond the
extent of its business plan.
To establish and maintain good relationship with its customers as well as with the
suppliers and other external alliances by giving credit to their contribution to the
business through good communication ties.
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Long Term
1 To increase the sales and production by 30% from its business
operation.
2
To build awareness to all Filipino citizens that local products can be the best
products among any other foreign products and patronization of these will greatly
contribute to the economy of the country.
CHAPTER II
Company Overview
This chapter discusses the general information of the business. The Legal Business Description
and the licensing requirements needed by the business are further explained in this chapter. The
tasks and responsibilities of each member with the organizational structure of the enterprise are
also discussed.
the business will do a direct selling of the finished products to the target market which is
composed of teens and young adults both inside and outside Ateneo de Naga University.
Also, the business will make use of social networking sites like Facebook and Instagram
as promotional tools.
One of the companys goals is to be loved by the customers. With this, the proponents
decided to make that goal possible through the company name, Kukuwa Co. From the name
itself, the proponents wanted to make the customers satisfied with the products. They want to let
the market know that their products are not only unique and sweet but also satisfying. The
business wants to create the concept of 'interest for the customers. They want their customers to
be interested with the products. Through such objective, the proponents decided to have Kukuwa
Co. as its company name.
Each partner has his own particular job or task in the management. Failure of doing the
said tasks may negatively affect the operation of the business. Each task corresponds to big part
of the business and, therefore, all partners are required to execute fair and the same amount of
effort to keep the business afloat.
B. Management Team
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Kukuwa Co. uses flat organizational structure in the hierarchy of management structure.
This structure shows the flow of coordination and relationship of every position that partners are
handling. Also, specific task and area are clearly designated in this structure.
General
Manager
Marketing
Production
Finance
Human
Resource
Research
and
Developm
ent
General Manager
Job Summary
Being the topmost position holder in the company, the General Manager is
responsible to lead over the functional managers and assume the general
management of the business. He is accountable with the managerial skills such as
He makes the decisions that affect the business operations with the
agreement of the other members of the business.
He is responsible for the facilitating of the growth and development of the
business.
He is responsible for all the functional areas of the business.
innovative and flexible marketing tools and systems related to the changing
demand of the market. He must also facilitate long-term attachment to the target
market and gain more market share.
Job Qualification
He must be 21-27 years old.
He must be a graduate of any 4-year business related course.
He must have good communication skills.
He must have good leadership skills.
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Job Qualification
He must be 21-27 years old.
He must be a graduate of any accounting and business related course.
He must have good analytic and organizational skills.
He must have good oral and written communication skills.
He must be good in problem-solving and IT and mathematical skills.
Job Description
He is in charge of the inflows and outflows of the funds.
He should manage funds in a manner that they maximize return on
investments and minimize costs.
He analyses and prepares financial statements to know the business
performance.
He is responsible in knowing the best way to allocate funds.
He provides appropriate financial advice.
d Assistant Manager for Production
Job Summary
technical skills. She must establish innovation in the products through the
help of Research and Development Manager as well as look for alternative
materials to minimize the cost yet would not sacrifice the quality.
Job Qualification
He must be 21-27 years old.
He must be a graduate of any 4-year business related course.
He must have a good planning and organizing skills.
He must have problem solving capabilities.
He must have good communication skills.
Job Description
He oversees the production process and make the production schedule.
He ensures the effectiveness and efficiency of the production.
He determines the standards of good quality control.
He is responsible in product design and purchasing.
He manages the inventory of materials and finished products
e
Job Description
He develops and maintains human resources system that meets to
management information needs.
He writes directive advising department managers of Company Policy
regarding equal employment opportunities, compensation, and
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employee benefits.
represents
organization
at
personnel-related
hearings
and
investigations.
B Strategic Alliances
Kukuwa Co. believes that establishing linkages and external alliances with other
organizations will help the company in achieving its goals and objectives. With the
advancement of the market needs and demands, there is a need for research and
development through these external alliances with various organizations that will help
Kukuwa Co. through its course of operation.
Department of Trade and Industry (DTI)
This government agency gives Kukuwa Co. important information about
the market and industries today. The organization is also set to help Kukuwa
Co. through training, seminars and workshops, and exposure programs to
various business affairs like trade fairs and exhibits. DTI also allows the
company to expand its network and business connections.
1
The local government aids the firm through exposure with various
business activities of the city like Bicol Business Week, Gainza Trade Fairs
and others.
2
information on the technical aspects of the business. Also, the firm benefits
from the training courses being offered by this government agency.
3
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CHAPTER III
Product Strategy
This chapter discusses the product being offered by the company.
Included in this chapter are the materials and the equipment needed to
produce the products. The production process and delivery of goods are also
discussed as well as the research and development. That the proponents
might do in.
A. Current Product
Kukuwa Co. introduces its locally made chocolate bars. The companys
chocolate bars are different because of it's innovation and new taste in the
market. Since the chocolate bars are made from cocoa beans a local raw
material. The entity can come up with availability and accessibility of raw
materials within the state. Moreover product will use high quality local raw
materials and yet, offer affordable price to the market by minimizing the
expenses of the business and maximizing the design quality of the products
for the target market.
At present time, a lot of chocolate bars are available in the market.
This is the reason why chocolate bars distinguish its products by innovatively
incorporating a touch of attractive and great innovation in its product and
recipes. The business is confident enough that because of the combination of
locally found raw materials and cheaper prices, it can compete with existing
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completely different from others. Chocolate bars also prioritizes the search
for technological advances in order to continuously provide the best quality
products to it's clients. The business will continuously search for other
alternative raw materials for further
20|Page
Production
The production of the two lines differs. The Ordinary line has a fixed
production: a number of chocolate bars must always be readily
available. Every week, 8 hours at the minimum will be allotted for the
production of the chocolate bars. The designation of hours for each
aspect of the processing. A day may be allocated just for the
processing of the cocoa beans while mixing and creating chocolate
bars can be done for another half day.
University and the entity will also make use of the advantages offered
by internet particularly the social networking sites.
b.
Delivery
Chocolate bars will have delivery arrangements with the customers.
Through the internet, the business may outstretch its grasps in a national
extent. Customers outside the business range of distribution may be able to
transact with the .company for purchasing and
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inquiry reasons. The business also caters shipping arrangement for the
outside markets. However, the channel of distribution of the said entity will
be at CBA-IGP cafeteria inside Ateneo de Naga University (for Ateneo de
Naga University market). The proponents will personally engage in direct
selling for direct markets outside the school, not just for selling but also for
promotional purposes. Since the business is still in its first phase, the
business idealization and
feasibility study, the business plans to have its own space in Naga City
Centro whenever the business reaches its total growth. In order to ensure
customers satisfaction, direct selling is the best method for the business.
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CHAPTER IV
Market Analysis
A Market Definition
As a new entrant, the Kukuwa Dark Chocolates envisions to take part in community
development by supplying high-end quality products. The companys goals are to provide service
and quality goods within the people in the organization, groups, and individuals. Since the
company is new, it is bound first at Ateneo de Naga University and other nearby schools.
B. Customer Profile
The target market of Kukuwa Dark Chocolates is the Ateneo de Naga University
community.
Bases
Variable
Description
Geographic
Location
Bicol region
Age
Demographic
Behavioral
Gender
Social Class
Product Considerations
Usage Rate
Table 1: Demographics
Market Segmentation
Market Segmentation for Kukuwa Dark Chocolates will deal with the profile of the
company's target market, thus classifying them under the bases of geographic, demographic,
psychographic and behavioral. The table shows that having the specific customers, there is a
great probability that product will be bought. The demand from the target market is possible
every day/week.
C. Competition
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Chocolates are one of the common products that most of the people in the community avail.
Since many are chocolate lovers the demand for it is continuously increasing, and because of it
the competition also increases. Kukuwa Dark Chocolates, as a new entrant, evaluates and gathers
information about its direct and indirect competitors to be more competitive and out-performing.
The Kukuwa Dark Chocolates will have competitors: Chocomucho, Goya chocolates
and Kitkatas its major competitors which are commonly sold at the canteen or at stores
near/outside the campus.
D. Demand and Supply
The demand for the product is quite big. It is because chocolate lovers are everywhere.
Demand is always there specially if the product satisfies the customers. The survey was
distributed to randomly selected students which have ages range from 16 years old and above.
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The figure shows that students are more into plain chocolates, thats why we are going to
be producing more plain chocolate bar, than chocolate bars with nuts.
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Because of the figure above, the company will continue to improvise with the taste,
design/packaging, to be able to increase its target market. Furthermore, the company will use
ways on promoting the product through the internet, flyers, etc to be able to introduce the
product more to the market.
E. Risk
Risk
Unpredictable weather conditions
Solution
The company will adjust to any calamity
so that the production and selling of the
product will be continuous.
Table 2: Risk
Risk is always part in our everyday lives; hence, it cannot be avoided easily. This part of
the business plan will discuss some of the risks that the business might face in the near future.
The risk provided has its solutions in order to maintain smooth flow of business operations.
27|Page
Even though there are risks, the company will strive hard to be resilient in possible challenges
that may come along the way. The company has already designed strategies and solutions in
order to minimize the risks and attain a continuous operation.
CHAPTER V
Marketing Plan
This chapter is about the competitive advantage of the service going to be offered by
KuKuwa Co. Chocolate. It is consist of price strategy, sales management, distribution channel
and promotion tool.
Promotion
The fundamental tools that Kukuwa Co. will use are advertising and
sales promotion. The mass medium of advertising will be displays and, of
course, the internet. With the use of print ads, flyers, and posters, it will be
easier to introduce the business and its products. It is also the simplest way
of being known to market. These will provide illustrations of the actual
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Place
Chocolate Bars Manufacturing will have its production and distribution
area of Chocolate bars in the Entrepreneurship Building and Ateneo IGP
Cafeteria in Ateneo de Naga University. All the raw materials for production
and finished product will be stored and claimed at the dry goods section at
the 2nd floor of the said building. Special arrangements will be made for
customers in deliveries. The distribution of the products will start in the
nearest target market which is the Ateneo de Naga University students.
Packaging
The Chocolate bars will be packed in creatively and innovatively
designed wrappers bearing the brand name of the product. The brand name
placed on the wrapper will also serve as promotional tool to advertise the
product. The wrapper will be sealed and folded with adhesive.
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Below is the sample packaging concept that the proponents will apply for the
packaging of the product.
Price
Kukuwa Co. will use two approaches in pricing. These are: cost-based
pricing and value-based pricing, for the simple chocolates, Chocolate bars is
Setting the price based on the cost incurred in producing, distributing, selling
the product plus preferable mark-up percentage are all covered by costbased pricing. The expense for raw materials, labor, operating expenses,
packaging, marketing, and advertising activities are all included in the total
cost. The mark up set is at least 20% of the total cost for every chocolate
bar. However, the value it creates and
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innovates for the customer is based in value-based method of pricing. Valuebased method pricing is the system where price is based on the need and
demand of the customer for the product.
The business is just starting, the proponents deemed in proper to
prioritize cost-based pricing as the method of pricing because it is one the
fairest pricing method that can be used in the business. As the business
grows in its operation and has established a name in the market, the entity
will identify the value-based pricing since there is large scope in price of
competitors with the same product with the entity, known as, direct
competitors.
The business will endeavor to strive for excellence, by joining the
various trade fairs organized in and out of the university in order to expose
the products and the company to prospective buyers and market.
Price Strategy
Php 3.00
Butter
Sugar
2.64
1.50
Labeling
2.00
Labor
1.00
10.14
250.00
250.00
13.04
20.06
5,216.00
26,080.00
SP 13.04 = 35% of SP
1SP 13.04 = 0.35SP
1SP - 0.35SP = 13.04
0.65 SP = 13.04
0.65SP/0.65 = 13.04/0.65
SP = 20.06
The KuKuwaCo.has chosen Cost-based Pricingwhich is a pricing method in which a
fixed sum or a percentage of the total cost is added (as income or profit) to the cost of the
product to arrive at its selling price.
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b Sales Management
Sales Managementprovides practical application of sales techniques and the management
of the firm's sales operations.It is an important business function as net sales through the sale of
products and services and resulting profit drive most commercial business. KuKuwa Co.
Business as a new entrant provides a new product which will capture the majority of its target
market. The business focuses on success it should acquire revenue by having good sales
management.There are a number of strategies that the company developed to help inachieving
the goal of the company. First, is Direct Selling. This secures most most of the deals as this is
directly in contact with the target customers. Direct Selling strategy encompasses both personal
selling wherein the owners create a unique bond with the customers because representatives
coming from the company directly showcase the products and at the same time would be
answering the questions personally with regards to the product. Next Online Selling, which
utilizes the Internet together with the varying social networking sites in placing the orders of the
customers. Third is through consignment wherein the company arranges with different stores and
possible outlets that will accommodate the products so that the customers will have an easier
access to the product. Fourth is that KuKuwa Co. Chocolate Barss is going to engage in trade
fairs and other social events so that the company can better extend the reach of the product to a
bigger market and help in its expansion
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Distribution Channel
As a new entrant in the market, KuKuwa Co. Chocolate bars would like to
concentrate in a two-level distribution channel since the business is still in the process of
introduction to the market and at the same time there is less complexity in this kind of structure
because only two factions is presents; the owner and the manufacturer, and the customer
themselves. The business will be utilizing the Souvenir Shop located in the Ateneo de Naga
University campus. But as a response to customer convenience, the company will also engage in
a three-level structure through consignment wherein the retailers will serve as intermediaries
between the manufacturer and the customers which will also be a big help in the promotion of
the company.
d Promotion Tool
The fundamental tools that Kukuwa Co. will use are advertising and sales
promotion. The mass medium of advertising will be displays and, of course, the internet. With
the use of print ads, fliers, and posters, it will be easier to introduce the business and its products.
It is also the simplest way of being known to market. These will provide illustrations of the
actual products to be offered by the entity in order to allow the general public to create
perceptions about the product. The product shall also bear the company name for identity.
The company will use the internet and social networking sites, such as Facebook, and Twitter, to
provide the customers access to the new products.
The websites will also provide and give a much better and cheaper way of product information
dissemination since it is the fad in advertising today. Also, the websites will also be an avenue
for feedback and suggestions on how to improve the product.
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CHAPTER VI
Production Plan
A. Plant Location
33|Page
B. Facility Layout
34|Page
C. Productivity
Equipment needed for the production of chocolates are the following:
Name of
Picture
Use
quantity
material
It is used for
GRINDER
grinding the
cocoa beans.
It is used for
roasting the
beans and to
MICROWAVE
temper the
cocoa
powder.
It is used for
heating and
HEATING PAN
for mixing
ingredients.
This is used
to mold the
MOLDER
chocolate to
the desire
shapes and
sizes.
Used in
STIRING SPOON
preparing
serving and
stirring food.
35|Page
Figure 10
Raw Materials needed are:
-Cocoa Powder
-Butter
-Icing sugar
Production process:
1
Mix the cocoa powder and icing sugar until it is a fine powder
D. Quality Control
In order to maintain quality of product, standards have to be monitored.
1. Controlling of purchasing of direct materials or raw materials. It is to
ensure that all of the materials needed are of good quality before
storage.
2. Inspection. Quality control will be checking all the materials and
finished product to meet required standards.
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37|Page
CHAPTER VII
Financial Plan
The comprehensive way of determining whether the business plan is economically stable
are current cash flows, withdrawal plans and asset values.
A. Assumptions
There will be an increase of 2% for the expense of raw materials
every year of the sales operations.
When the company reach its capacity to invest and buy small piece
of land for the growing of cocoa trees.
The company will have a weekly operation and will produce 580
chocolate bars per month.
The volume of production will increase by 20% every semester
All of the expenses will be paid in cash
Other expenses will increase every year such as
Administration
2%
Marketing
2%
Miscellaneous
2%
Trade Fair
2%
Transportation
2%
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Php 3.00
2.64
1.50
2.00
1.00
10.14
39|Page
0.65 SP = 13.04
0.65SP/0.65 = 13.04/0.65
SP = 20.06
1st Semester
2nd Semester
13.04
15.65
5,216.20
26,080.00
20.06
8,024.00
40,120.00
7,512.00
37,560.00
24.07
11,553.60
57,768.00
40|Page
B. Capital Requirements
C. Project Cost
D.
Production Cost
26,080.00
E.
Other Expenses
F.
Administrative Expense
1,500.00
G.
Marketing Expense
H.
400.00
Miscellaneous Expense
200.00
I.
Trade Fair Expense
2,000.00
J.
Transportation Expense
K.
300.00
Total Other Expenses
4,400.00
L.
Pre-operating Expenses
M.
Business Plan Expense
1,000.00
N.
Business Registration and Licenses
O.
2,000.00
DOST Expense
4,715.00
P.
Total Pre-Operating Expense
7,715.00
Q.
38,195.00
R.
Divided by 6
S.
6,365.83
Capital Requirement
6,365.83
T. Total Capital Requirement per Member
6,365.83
U. There will be a starting capital of Php38,195.00 for the production consumptions and all
other necessary expenses. Every partner will contribute equally for the personal
consumptions in the future.
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V. Financial Statements
Income Statements
The income statement will show the companys financial performance over a specific accounting
period. This is because of the continuous production and sales of the product. Thus, every
semester will have increase in sales.
KUKUWA Co.
Projected Income Statement
For the semester ended
2nd
Semester
Sales
40,120.00
57,768.00
Less: Cost of Good Sold
26,080.00
37,560.00
Gross Profit
14,040.00
20,208.00
Operating Expenses
Administrative Expenses
1,500.00
1,530.00
Marketing Expenses
400.00
408.00
Miscellaneous Expenses
200.00
204.00
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2,000.00
2,040.00
Transportation Expenses
300.00
306.00
Pre-operating Expenses
Less: Total Operating Expenses
7,715.00
12,115.00
4,488.00
Net Income
1,925.00
15,720.00
The net income for every generating project is Php 1,925.00 and Php15,720.00
respectively. Every net income will be equally divided to each members of the organization.
43|Page
2nd
Semester
Cash Flow from Operating Activities
Net Income
1,925.00
15,720.00
Net Cash Provided by Operating Activities
1,925.00
15,720.00
Cash Flow from Investing Activities
Net cash used for investing activities
0.00
0.00
Cash Flow from Financing Activities
Cash Flow invested by partners
38,195.00
0.00
Net Increase in Cash
40,120.00
15,720.00
Cash Balance, Beginning
0.00
40,120.00
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40,120.00
55,840.00
At the end of the operation for the 1st and 2nd semester, the enterprise will have ending
cash balances of Php40,120.00andPhp55,840.00 respectively.
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40,120.00
March-
Total Assets
40,120.00
55,840.00
LIABILITIES AND
PARTNERS EQUITY
Liabilities
Total Liabilities
0.00
0.00
Partners Capital
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Amandys Capital
6,365.83
8,279.16
Sartes Capital
6,365.83
8,279.16
Delfins Capital
6,365.83
8,279.16
Delos Reyess Capital
6,365.83
8,279.16
Clederas Capital
6,365.83
8,279.16
Bandolas Capital
6,365.83
8,279.16
Total Partners Capital
38,194.98
49,674.96
TOTAL LIABILITIES AND
38,194.98
49,674.96
PARTNERS EQUITY
At the end of the operation for the 1st and 2nd semester the enterprise will have total
capital of Php38,194.98 and Php49,674.96 respective
47|Page
38,195.00
38,195.00
40,120.00
Z. Average Investment
58,255.00
58,255.00
AA.
Computation
AB.
Net Income
1,925.00
15,720.00
AC.
Average Investment
58,255.00
58,255.00
AD.
Return of Investment
0.03
AE.
Formula
0.26
***=NET INCOME/AVERAGE
INVESTMENT
AF.
March-17
Net Income
Average amount of investment
Payback period
1,925.00
58,255.00
15,720.00
58,255.00
30.263.70
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CHAPTER IX
Conclusion
It was never an easy job to start a company or firm especially if you
dont have any experience what it feels like to be an entrepreneur. The
chocolate industry is working to create a sustainable future. With
cooperation it is possible to improve the sustainability of the industry:
seminars with farmers; better quality cocoa; fair prices for all suppliers;
more satisfied customers.
Cocoa products and chocolate have been consumed and enjoyed by
humans for centuries. Although over-consumption can have harmful
effects, the existing studies generally agree on a potential beneficial
association of chocolate consumption with a lower risk of cardio metabolic
disorders. Our findings confirm this, and we found that higher levels of
chocolate consumption might be associated with a one third reduction in
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BIBLIOGRAPHY
Listed below are the references used by Kukuwa Co. for preparing
the business plan:
50|Page
Survey Analysis
Questionnaire
Name: (Optional) _________________ Age: ____
Gender: [ ] Male [ ] Female
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Thank you!
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