TABLE OF CONTENTS

I. THE COMPANY
A. Company Description 1
1.1 Company Background 1
 Spin off Company 3
 Paho Republik 3
 Company Logo 4
 Tagline-“Mango Reimagined” 5
1.2 Goals and Objectives 6
1.3 Vision Statement 7
1.4 Mission Statement 7
B. Product Description 7
 Raw Material-Katchamita (Indian) Mango 7
 Finished Product-Katchamita Mango Fruit Leather 9
 Health Benefits 10
C. Internal Analysis 11
 Internal Strengths 11
 Internal Weaknesses 13
D. External Analysis 16
 External Opportunities 16
 External Threats 18
E. Technology and Innovation 19

II. THE MARKET

A. Market and Target Customers 23
 Target Market 23
 Market Needs and Trends 24
B. Competition and Competitive Advantage 28
 Indirect Competition 28
 Competitive Profile Matrix (CPM) 32
 PEST Analysis 34
 Internal Factor Evaluation (IFE) Matrix 37
 External Factor Evaluation (EFE) Matrix 38
C. Marketing Strategies 39
2.1 Overall Marketing Strategy 40
 Marketing System 41
 New Product Development & Market Entry Strategy 42
 2.2 Marketing Research 45
2.3 Marketing Mix 45
 Product 46
 Price 48
 Place 50
 Promotions 51
o Promotional Strategies Implementation 54
(Awareness, Lead Generation, Nurture)
o Branding 59
2.4 Sales Plan 64
2.5 Competitive Plan 67
 Brand Positioning Strategies 68
 Product Positioning Strategies 69
 Short-term Competitive Plan for Sustainability 69
 Long-term Competitive Plan for Sustainability 70
o Push Marketing Strategy 70
o Pull Marketing Strategy 71
2.6 Research and Development 71
2.7 Growth Plan 73
 Short Term 74
 Medium Term 77
 Long Term 80

III. TECHNICAL AND PRODUCTION PLAN

A. Production Process 83
B. Projected Plant Capacity and Growth 87
 Raw Material Requirement 87
 Source of Supply 89
 Equipment and Machinery Requirement 89
 Labour and Skills Requirement 93
(Based on Proposed Production Line)
 Plant Design 98
 Plant Structure and Functions 102
 Facility Layout 104
 Plant Capacity and Production Volume 105
 Waste Disposal 109
C. Proposed Operations
 Process Type 111
 Inventory Management 111
 Supply Chain Management 113
  Logistics 115
D. Proposed Location and Justifications 115

IV. THE ORGANIZATION

A. Human Resource Management 119
B. Key Personnel
4.1 Job Description 121
4.2 Job Qualifications 122
4.3 Production Workers 127
4.4 Nature of Production Process 128
C. Employment Conditions 129
D. Training and Development 130
E. Legal Basis of Human Resource Management 132

V. FINANCIALS
A. Assumptions 136
B. Start-Up Costs 139
C. Product Costing 140
 Direct Material Cost per Unit 141
 Labour Cost per Unit 142
 Manufacturing Overhead Cost per Unit 143
D. Projected Income Statement 145
E. Statement of Cash Flows 153
F. Balance Sheet 156
G. Statement of Retained Earnings 158
H. Horizontal and Vertical Analysis 159
I. Financial Ratio Analysis 163
 Liquidity Ratio Analysis 164
 Efficiency Ratio Analysis 165
 Leverage Ratio Analysis 165
 Profitability Ratio Analysis 166
J. Breakeven Analysis 167
K. Critical Risks 168
L. Schedule 176

APPENDIXES
i. Appendix A. Condensed Journal of Transactions on Worksheet 1
j. Appendix B. Consumer Survey Forms 5
k. Appendix C. Graphs and Charts of Market Survey Results
 LIST OF TABLES

Table 2.1 Consumer Acceptability Test (Domingo, 2017) 26

Table 2.2 Consumer Survey Results and Analysis 27
Table 2.3 CPM Matrix 34
Table 2.4 IFE Matrix 37
Table 2.5 EFE Matrix 38
Table 2.6 Consumer Survey on Desired Price 48
Table 2.7. Product Name, variant and respective price 49
Table 2.8 Preferred Purchase Venue 50
Table 2.9 Marketing Actions during Awareness Phase 55
Table 2.10 Marketing Actions during Lead Generation Phase 58
Table 2.11 Sales Plan for Paho Republik 65
Table 2.12 Short term growth plan of Paho Republik 77
Table 2.13 Medium term growth plan of Paho Republik 80
Table 2.14 Long term growth plan of Paho Republik 81
Table 3.1 Costs of Proposed Equipment 91
Table 3.2 Plant layout structure and functions 102
Table 3.3 Mango Production Schedule (Region) 106
Table 3.4 Projected Production Volume 108
Table 4.1 Job Qualifications of Paho Republik 122
Table 4.2 Summary Table of Paho Republik’s Key Personnel 124
Table 5.1 Depreciation Expense Computation 136
Table 5.3 Summary of Projected Start-Up Costs 140
Table 5.4 Direct Material Cost per Unit 141
Table 5.5 Direct Labour Cost per Unit 142
Table 5.6 Manufacturing Overhead Cost per Unit 143
Table 5.7 Total Product Cost per Unit 144
Table 5.8 Projected Annual Increase in Product cost 144
Table 5.10 Cost of Goods Sold Calculations 148
Table 5.12 Advertising/Marketing Expense Calculation 150
Table 5.13 Projected Income Statement 152
Table 5.14 Statement of Cash Flows 155
Table 5.14 Projected Balance Sheet 157
Table 5.15 Retained Earnings Projection 158
Table 5.16 Vertical analysis 2019 160
Table 5.17 Vertical analysis 2020 161
Table 5.18 Vertical analysis 2021 161
Table 5.19 Vertical analysis 2022 162
Table 5.20 Vertical analysis 2023 162
Table 5.21 Ratio Analysis 164
Table 5.22 Variable and Fixed Costs for BE Analysis 167
Table 5.23 BE Analysis 168
 LIST OF FIGURES

Figure 1.1 Company Logo 4

Figure 1.2 Katchamita Mangoes 8
Figure 1.3 Katchamita Mango Leather 10
Figure 2.1 Paho Republik’s Marketing System 41
Figure 2.2 Stages in New Product Development 42
Figure 2.4 Proposed packaging design and layout 47
Figure 2.5 Promotional Strategies Implementation Phases 54
Figure 2.7 Brand Guides of Paho Republik 61
Figure 2.8 Mango Reimagined Typography 62
Figure 2.9 Proposed Kiosk Design 63
Figure 2.10 Proposed Campaign Material Design 64
Figure 2.11 Increasing Trend of Projected Sales Revenues 67
Figure 3.1. The general production process of Paho Republik 83
Figure 3.5 Proposed production line 93
Figure 3.6. Proposed layout of production building 99
Figure 3.7 Mango production by variety (Philippine Statistics Authority) 105
Figure 3.8 Harvesting period of mangoes 107
Figure 3.7. Three Bin System 109
Figure 3.8. Supply chain of Paho Republik 113
Figure 3.9 Map of Jaro, Iloilo City 115
Figure 3.10 Proposed Location and Space 116
Figure 4.1 Proposed organizational structure of Paho Republik 118
Figure 5.2 Horizontal Analysis of Selected Balance Sheet Accounts 159