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POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

CHAPTER I
MANAGEMENT ASPECT
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1.1 PRE-OPERATING PERIOD

A. Company Background

The name of the business is Deluxious Graham, the name reflects


the business character and it is easy to remember by the customers.
The owner chooses the name Deluxious Graham to emphasize the
uniqueness of our product from others. It is combine word of deluxe and
nutritious to show people that our product is nutritious and healthy as
compared to other delicacy.
In addition, it has tagline- healthy way of eating sweet. The group
wants to emphasize that these new innovated sweet course is not just your
ordinary dessert because it is healthy.

B. Business Permit Registration


Legal documentation is important when you start operating your
business. It is the process of obtaining legal authorization to conduct a
business. Deluxious Graham complies on the entire requirements. These
documents are; Department of Trade and Industry, Mayors Permit, Barangay
Clearance, Bureau of internal Revenue and Safety Inspection Certification.

C. Proponents
Deluxious Graham is a sole proprietorship business, where the
proponent is Mr. Reberth T. Esguerra.
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

1.2 OPERATING PERIOD

1. Form of Business Organization


A. Type of Ownership

Deluxious Graham is a sole Proprietorship form of business. The


owner is the one who control and manage the business to reach the
specific goal. Additionally, he is the responsible for planning, organizing,
directing and staffing within the organization.

2. Hierarchy of Goals
a. Vision of the Business

Deluxious Graham envisions itself to be one of the leading


producers of the healthy Graham cake in Bulacan within five years.

b. Mission of the Business


To raise the importance of eating vegetables in customers health
To produce a healthy and delicious food that will meet the
satisfaction of the customers.

c. Objectives of the Business


To be recognized as the top Graham seller in Pulilan
To establish a good relationship with customers
To showcase new product to the target market
To promote healthy lifestyle among its customer
To maintain continuous production of healthy delicacies
To gain profit and contribute to the growing economy of Pulilan
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

d. Goals of the Project


a. Short- term goal

To encourage the customers to eat vegetable flavored


graham cake.
To promoter new and healthy product to the market
To unceasingly innovate the product
To maintain the excellent quality of the product

b. Long- term goal

To create employment
To establish business name in the food industry
To be the foremost producer of graham cake in Bulacan and
around central Luzon

3. Rules and Regulations

A successful business should have a good company policy. It is a


guide to assist the employees to be familiar with some of the privileges and
obligations of their employment. The policies established by the owner,
which has delegated authority and responsibility.
The company will provide each individual copy of the file upon
employment.
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Table 1

Rules and Sanctions


Type Procedures
regulations
Attendance Major 3 or more absences
1st- Verbal Warning
and without the knowledge of
Tardiness the superior and being on 2nd- Written
time in their working Reprimand
place should be strictly
observed 3rd-Three Days
Suspension

4th-Termination

Theft Major Taking out company Termination


office supplies and
equipment
Sleeping Minor Sleeping during office Termination
hours
Violent action Major Leading mischief over
1st- Verbal Warning
your co-workers

2nd- Written
Reprimand

3rd-Three Days
Suspension

4th- Termination
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Attire & Minor Wearing improper


1st- Verbal Warning
Grooming uniform and I.D inside the
work place 2nd- Written
Reprimand

3rd-Three Days
Suspension

Area Major Going to places that they Termination


restriction are not assign and
unauthorized to go.
Alcohol, Major Arriving in workplace Termination
drugs and drunk, and bringing
deadly unnecessary and illegal
weapon items.
Falsification Major Omission of company
1st- Verbal Warning
of documents information and gossips
against the company is 2nd- Written
prohibited Reprimand

3rd-Three Days
Suspension

4th- Termination
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4. Company Logo

Product logo plays an important role in the business. It serves as an


indicator and trademark of the nature of the ventured business.
The circle represents being whole and united. It symbolizes being
focus and complete. It also represents our considerable connection to our
customers and to our environment. The cucumbers color, green, symbolizes
nature and being natural because the company is promoting healthy delicacy
and it stands for a new growth and freedom to pursue new ideas.

5. Project Logo

Figure 1
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6. Organizational Structure

It is important in a business to have a clear division of labor in


order to accomplish the firms task, goals and objective. The task is assign into
different persons and everyone will have to perform their assigned task.

7. Organizational Structure of the Project

OWNER

Worker Worker

Figure 2

Deluxious Graham has a simple organizational structure; it is own


and operated by a single individual about strategic, financial and marketing
matters. Even if a sole proprietor hires employees, a sole proprietorship is, in
effect, a benevolent dictatorship it has two employees to function effectively
and productively. A well knowledge and skilled employee are one of the entire
companies forward in ways that were unimaginable.
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8. Job Specifications and Functions

Table 2

DESCRIPTION AND
POSITION QUALIFICATIONS
RESPONSIBILITIES
Leads motivate and Graduates of
influences any business
subordinates for the related courses.
achievement of the Male/Female
companys goal and At least 25-50
objectives years old
Owner
Put specialized skills Has experience
and knowledge in to managing
practices. business for at
Manage the use of least 3 years
equipment and and above.
techniques
Ensures that the tools At least High
and equipment School
functioning properly graduates.

Worker In charge for quality Male/Female


assurance of the Must be 18
products years and
above
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9. Organizational Processes
A. RECRUITMENT, SELECTION AND PLACEMENT

Recruitment
It is refers to the process of identifying and hiring the best-qualified
candidate for a job vacancy. The process begin when new recruits seeks and
ends when their applications are submitted. The result is a pool of applications
from which employee will be selected.

Selection
Deluxious Graham will screen and test the job applicant on
numerous criteria and then interpreting and analyzing the results to select the
most appropriate candidate. The chosen candidate is the one whose profile is
the closest match to the job specification for a certain position.

Placement
The owner will assign the chosen candidate into his specific job that
will suit him. It involves assigning responsibility to an employee.

B. TRAINING AND DEVELOPMENT

The owner will organize a training and development program for the
selected candidates to let them know about the rules, policies and procedures
for directing their behavior and attitudes as per the organizational needs.
Training program aims at improving the performance and productivity of the
employees.
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C. PERFORMANCA EVALUATION
The owner will examine and evaluate the employees working
behavior to identify where the problem is and to understand why an employee
was not being competence with their assigned task.

D. COMPENSATION
The wages of each worker is Forty-Five (45) with a maximum of four
(4) hours per day for a total wages of One Hundred Eighty Pesos (P180.00)
per day. This contract workers wage expense, is already included in the
production cost, thus, excluded in operating expense.
Eventually, upon expansion of the business; the owner will hire the
workers as regulars and give them the mandatory fridge benefits.

E. SEPARATION

The employees separation process starts from the employee gives


notice to the owner to submit the intention to quit. An employee is required to
submit a formal resignation letter prior to their separation.

F. MANAGING RELATION
To promote a positive work culture, our business will build good
working relationship, where everyone feels respected any supported.
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CHAPTER II
MARKETING ASPECT
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Market Study

Market research is a key factor in maintaining competitiveness


over competitors. It provides important information to identify and analyze
the market need, market size and competition. In addition, this study
includes social and opinion research is the systematic gathering and
interpretation of information about individuals.
In this study, the proponent will determine the potential market by
screening the environment and conducting a survey. The residents will be
in Pulilan, Bulacan because their target market is everyone but particularly
students.

2.1 Demand for Product

Deluxious Graham conducted a survey to further understand the needs


and wants of the potential target market. Through this survey, the owner of
Deluxious Graham has identified the attitude and buying habits of consumers in
buying graham products. The said survey was conducted at Poblacion, Pulilan,
Bulacan.

The respondents were calculated through Slovins formula:

n = Respondents note: need computation


N = Population
e = margin error


=
1+ 2
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Solution:
14,548
(1 + (14,548 .10)2 )

14, 548
1 + 145.48

= 99.32 100 Respondents

Profile of the Respondents


1.1 Gender

Table 3

Gender Frequency Percentage %


Female 68 68
Male 32 32
Total 100 100

68 or 68% of the respondents are female while 32 or 32% are males


showing that there are more females than males.

1.2 Age
Table 4
Age Frequency Percentage %

15 and below 13 13

16-18 years old 22 22

19-21 years old 9 9


POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

22-24 years old 36 36

25 and above 20 20

Total 100 100

The table that the profile of the respondents by age. 22-24 years old has
the highest percentage of respondents who eat Graham Cake with 36%, while 15
and below has the lowest percentage of 13%.

1.3 Do you like to eat Graham Cake?


Table 5
Frequency Percentage %

YES 98 98

NO 2 2

Total 100 100

The table shows that most of the respondents eat Graham Cake.

1.4 Where do you usually buy Graham Cake?

Table 6

Frequency Percentage %

Supermarkets 37 37

Public markets 42 42
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Stores 12 12

Online shops 9 9

Total 100 100

The table shows that 42% of the respondents usually buy Graham Cake in
public market, while 9% of the respondents buy Graham Cake on the online shops.

1.5 How often do you eat graham cake?

Table 7

Frequency Percentage %

Daily 0 0

Weekly 10 10

Monthly 33 33

Seasonal 57 57

Total 100 100

The table shows that most of the respondents eat Graham Cake seasonally.
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

1.6 What factors do you consider before buying Graham Cake?


Table 8

Frequency Percentage %

Taste 94 26.40

Packaging 63 17.70

Quality 72 20.22

Price 90 25.28

Long Shelf Life 30 8.43

Others 7 1.97

Total 356 100

The table shows that most of the respondents consider taste as their
primary factor before buying/eating Graham Cake.

1.7 If we are going to sell Graham Cake with cucumber, are you willing to buy the
product?
Table 9

Frequency Percentage %

Yes 86 86

No 14 14

Total 100 100


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The table shows that most of the respondents are willing to buy cucumber
Graham Cake.

1.8 How much are you willing to pay for small size?

Table 10

Frequency Percentage %

10 53 61.63

15 18 20.93

20 10 11.63

Others 5 5.81

Total 86 100

The table shows that 53 or 61.63% are willing to pay P10.00 for
Cucumber Graham Cake.
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

1.9 How do you want cucumber Graham Cake to be promoted?


Table 11

The table shows that most respondents wants Graham Cake to be


promoted in social media with 38.20%.

Frequency Percentage %

Posters 52 22.31

Social Media 89 38.20

Flyers 42 18.03

Leaflets 36 15.45

Others 14 6.01

Total 233 100


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2.2 Marketing Strategy

Table 12
A. S.W.O.T. Analysis

S W
Affordable at a reasonable The product is merely in
price demand on occasions
Uniqueness with regards with
flavor and toppings
All ages can buy the product
except babies
The product is healthy and
nutritious

O T
Innovation can be done Commercialize the competitors
Bringing healthy graham into Increasing cost of materials
the market and ingredients
Launching new flavors of
graham
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B. Marketing Mix

1. Product
a. Description and Health Benefits

Cucumber
Cucumber is a popular cultivated plant in the gourd family. The pivotal
moment over 4000 years ago, cucumber was spread beyond Indian borders,
move through ancient Greece, Rome, Europe, New World, China and
eventually becoming fourth most widely cultivate vegetables in the
world.Eating cucumber contains a lot of nutrients such as vitamin K, B, copper,
potassium, vitamin C and manganese, cucumbers can help you to avoid
nutrient deficiencies that are wide-spread among those eating a typical diet
vegetable.

Graham

Graham Crackers were originally invented in the early 1800s by a


Presbyterian minister, Sylvester Graham who introduced this snack item as
part of his then-radical vegetarian diet which eschewed white flour and
spices.

2. Price

In terms of pricing strategy, customers buying capacity should be


considered. As a distributor, we ensure that the stores and eateries can
generate profit and that the pricing is based on the materials used on the
operation. The price will be fair and reasonable for our customers.
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3. Place

The business is located at Poblacion, Pulilan, Bulacan, where it is near


to their potential customers. The distribution panel will be the different
public and private schools in Pulilan.

4. Promotion

As a starter in this business, the people should know about our


existence. Aside from distribution, word of mouth, cell phones and social
media, business cards will be used to promote the product. Pasted in the
product packaging is the business card indicating all the information needed
by the customer like business name, business logo, location and the contact
number.

C. Competitors Analysis

In the market, competitors will never be absent. Deluxious Graham


has many competitors likeleche plan, gelatin, biko, coffe jelly etc. These are
the businesses that also offer drinks all located in Pulilan. This creates a very
tight competition to survive in the business world. Deluxious Graham serves
added value like producing deserts in a natural way, bringing the benefits that
the body must have, pricing the product in fairway, and providing good service
to customers making the business aggressive to penetrate the market.
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CHAPTER III
TECHNICAL ASPECT
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Technical Aspect

The aspect discusses about the process of production and activities


of the store. It also states the supplies and equipment of the raw materials
into the finished product ready to sell store layout, size and production
schedule are all presents for identifying the business operation. Also product
specifications, the list of tools and equipment are enumerated with their
corresponding cost and the raw materials are mentioned.

A. Product Description

Deluxious Graham is a graham cake made up of graham cracker,


condensed milk, all-purpose cream andcucumber.
This graham promotes natural plants such as cucumber, which have
the main focused of the business.

B. Costing
Table 13
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C. Manufacturing Process

Processing &
Purchasing Preparing the
Mixing the
Raw Materials Ingredients
Ingredient

Marketing
Finished
& Packaging
Product
Distribution

Figure 3
D. Ingredients
Graham Crackers (powder and biscuit)
Condensed Milk
All-purposed Cream
Cucumber

E. Procedures

1. Cucumber
Peel the cucumbers;
Use blender machine or any grinder to make cucumbers
grind;
Put it on the glass container for a while.

2. Condensed Milk and All-Purpose cream


Put the all-purpose cream in a container;
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Gently pour the condensed milk in to the container with


the cream, until it satisfied your taste;
Put it aside for a while
3. Get a cup or Tupperware;
4. Crash the graham crackers for the base;
5. Put a small amount of mixed milk and cream; spread it all
over the top of the cracker;
6. Place a right amount of the grated cucumber next to the
mixed milk and cream;
7. Cover it with the graham crackers;
8. Repeat 7-9 if it is needed;
9. Spread the graham crackers on the top; and
10. Put some cucumber skin and cheese on the top.

F. Business Tools,Equipments and Supplies

a. Kitchen Equipments and Supplies


Table 15
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b. Office Supplies and Equipments

Table 16

c. Sanitary Supplies

Table 17
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G. Plant Location

Deluxious Graham is located at Poblacion, Pulilan, Bulacan.

Figure 4
H. Plant Layout

Figure 5
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I. Employees Uniform

Figure 6

Employee uniform can create a good business image. It makes the


employees be presentable when they had contact with the customers. It is
also protects the employees and prevents the product cross contamination.
Deluxious Graham will provide for the employees uniform and
wearing complete uniform will strictly observed. Complete uniform consists of
white polo shirt, black pants for boys, black office skirt for women, green
apron, hairnet, black socks and black shoes.
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

J. Waste Disposal Methods and Schedule

Trash bins will provide by Deluxious Graham and every memberare


obliged to segregate the waste in distinct categories they are; (1)
biodegradable, (2) non-biodegradable and (3) recyclable. The government will
take charge the responsibility to collect the waste and dispose it in the proper
place.

K. Plant Capacity

Our store capacity per day is 500 cups of graham cake

L. Plant Schedule

Our store is open from Monday to Saturday at 8:00 A.M-5:00 P.M


Table 18

TIME (A.M-
OWNER WORKERS
P.M)

6:00-7:00

7:00-8:00

8:00-9:00

9:00-10:00

10:00-11:00

11:00-12:00

12:00-1:00 L u n c h B r e a k
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

1:00-2:00

2:00-3:00

3:00-4:00

5:00-6:00
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CHAPTER IV
FINANCIAL ASPECT
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Financial Aspect

A. Income Statement

It shows the result of the entitys of operation and financial activities for the
reporting period. It includes revenues expenses, gains and losses.

Table 19

B. Cash flow Statement

It is the receipt or disbursement of cash; when related to capital


budgeting, cash flows arises from the purchase operation and disposition.

Table 20
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C. Balance Sheet

It shows the entitys assets, liabilities and stockholders equity as of the


report date. It does not show information that covers a span of time.
Table 21
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D. Return of Investment (ROI)

It is a performance measure used to evaluate the efficiency of an


investment or to compare the efficiency of a number of different investments.

Table 22

E. Payback Period

It is the time its takes an investors to recoup an original investments


through cash flows from a project.

Table 23
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CHAPTER V
LEGAL ASPECT
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Legal Aspect
The legal aspect is determine whether the proposed system
conflicts with legal requirements, a data processing system must comply
with the local data protections and if the proposed venture is acceptable in
accordance to the laws of the land.

B. Cedula
A community tax certificate (cedula) also known as a residence
certificate is a legal identity document in the Philippines. Cities and
municipalities issue it to all persons that have reached the age of majority and
upon payment of community tax.
It is considers a primary form of identification in the
Philippines alongside the drivers license and the passport, and as one of the
closest single documents in the country has to a national system of
identification.
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C. BIR (TIN Number)


Taxpayer identification Number (TIN) is an identifying number
used for tax purposes in the Philippines. It has also known as a Tax
Identification Number or Federal Taxpayer Identification Number. A TIN may
be assign by the Social Security Administration or by the Internal Revenue
Service (IRS).
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D. DTI
The DTI is the primary government agency with the dual mission of
facilitating the creation of a business environment when participants could
complete, flourish, and succeed and, at the same time, ensuring consumer
welfare. DTI also governs the registration of business and trade names in the
Philippines.
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E. Barangay Clearance

This is a document certifying that the applicant is a bona fide


residence of a certain barangay and of good moral character. It is also
proving that the applicant has no bad records or immoral background. The
certificate simply indicates that the person has a good standing as a
resident.
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F. Mayors Permit

Thisis also referred to as business permit, since it is processed in


the office of the mayor. All cities have ordinances, securing a mayors permit
ensures that your business is safe to operate under your municipal/citys
ordinance. Receiving a mayors permit can only be done after being
registered your business with DTI (as sole proprietorship). Mayors permit
also needs to be renewed annually.
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G. Sanitary Permit

This is the official document issued by the Department of Public


Health and Social Services that authorizes a health-regulated establishment
to operate, after it has been determined to have met the requirements for the
sanitary operation of its type of business.
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H. Fire Safety Inspection Certificate

This is a pre-requisite prior to the issuance of Occupancy Permit. It


signifies that the owner complying the requirements of the Fire Code of the
Philippines.
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I. Electrical Permit

This is required for work that involves installation and maintaining


any electrical wiring device designed for operation.
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J. FDA (Food and Drug Administration)

This government agency is in-charge to issue license, monitor, and


regulate the flow of foods, drugs, cosmetics, medical devices and household
hazardous waste in the Philippines.
The FDAs main goal is to ensure the health and safety of food and
drugs made available to the public.
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CHAPTER VI
SOCIO-CULTURAL
ASPECT
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Socio Economic aspect

The socio-economic impact of this study will state the business


relevance and its responsibility to the external aspect of the business.
The Deluxious Graham is concern on the social responsibilities, not
only for rewards, but also on how to contribute to the country, how to build a
relationship between the buyer and the seller, how can an individual benefits
in the product, how we satisfied employees through income and benefits, and
the renewal of our permits and taxes.

A. Towards the Community


To improve the quality of the product continuously
To generate employment opportunity and provide better life to
the community
To contribute for the progress of the economy

B. Towards Environment
Proper segregation of waste of the business into
biodegradable, and recyclable

C. Towards the Employee


Giving reasonable wages and salaries to the workers
Providing a good working environment
Motivate personnel to be more productive and efficient at
work.
Giving thosebenefits, they deserve
Offering seminars and trainings
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D. Towards Local and National Government


Paying taxes to the government
Promoting agricultural product to the local market

E. Towards the customers


Providing satisfaction
Providing good quality and affordable products
Providing natural and nutritious dessert
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GROUP IV

Deluxious Graham

Reberth T. Esguerra
Leader

Marlon S. Dispogado Jr.


Mary Grace D. Sazon
Jenna Rose D. Tacmo
Eva Grace B. Gutierrez
Members
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Executive Summary

Graham cake is one of the Filipino delicious desserts containing


graham cracker, all purpose cream and condensed milk, additionally the
flavor. But, this product is not recommended to eat daily especially for
diabetic. Graham cake is a refrigerated, it is so easy to make that even kids
could do it.

The business name is Deluxious Graham to emphasize the


uniqueness of the product. Deluxious comes from the word of deluxe
means better quality will remain and nutritious means nutritious and
healthy but affordable. The business focuses on to make healthy and
nutritious dessert through vegetables that is affordable at a reasonable
price for customers. As a starting, the owner used cucumber as a flavor. In
addition, the tagline is healthy way of eating sweet.

Many researchers conducted a study that vegetables are healthy in


our body than supplementary tablets. The consumption of vegetables takes
care of your digestive, excretory, and skeletal system, as well as blood
pressure levels. Thus, the study raises the consumption of vegetables.

Cucumber is a popular cultivated plant in the gourd family. Eating


cucumber contains a lot of nutrients such as vitamin K, B, copper,
potassium, vitamin C and manganese; cucumbers can help you to avoid
nutrient deficiencies that are wide-spread among those eating a typical diet
vegetable.