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EXECUTIVE SUMMARY

Introduction

The ABM Snack Haus is a food stall located in front of the Nieves Villarica National High

School. ABM Snack Haus expects to gain the customer’s interest through offering them products

such as, puto cheese, pancake and panyam. The management plans to improve the business and

construct its own building and have its own land.

ABM Snack Haus aims to offer an affordable price for every customer.

The Company

ABM Snack Haus is owned by the ABM class of S.Y. 2016-2017.

Products and Services

ABM Snack Haus offers food products such as, puto cheese, pancake and panyam and will

serve every customer in an accommodation service and will satisfy their needs.

The business will prove freshly prepared products at all times. Each product will have 40

pieces for serving.

The Market

ABM Snack Haus will concentrate its business and marketing on students, teachers and

citizens living nearby the business location. High quality products and good services will be

offered to capture the customer’s interest.

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Financial Considerations

ABM Snack Haus anticipates sales of about P 192 000 in the first year, P 250 000 in the

second year, P 350 000 in the third year, P 450 000 in the fourth year, and P 550 000 in the fifth

year of the plan.

Mission

ABM Snack Haus aims to offer high quality food products at an affordable price to satisfy

every customer’s need.

Keys to Success

Keys to success for ABM Snack Haus will include:

1. Providing the highest quality product with good customer service.

2. Affordable pricing.
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INDUSTRY, TARGET CUSTOMER AND COMPETITOR ANALYSIS

Our target customers are the following:

Students and teachers because the business will be located in front of the Nieves Villarica National

High School and also the products (puto cheese, pancake and panyam) are suitable for them for

these products are good for the health.

Citizens living nearby (children, teenagers and adults), for they can easily buy our products

because it is near the place they live in.

We will discuss about the SWOT Analysis which means S for Strength, W for Weaknesses,

O for Opportunities and T for Threats.

In putting up a business, we need to consider the industry we are in, our target customer

and competitors.

Based on observations and thorough analyses, we can consider these as our strengths:

accommodating service, high quality products with affordable price. But on the other hand we also

have weaknesses to consider like our competitors, if they have the same product with the business

we are putting up, also in the business, we can encounter financial problems that will lead to

bankruptcy. As our business will continue to operate over the years, our biggest threat is our

customer. They might change preference and the taste of our product may not be good enough for

them.

Despite of the problems that may arouse, we can find ways to look for opportunities. We

can open other branches, improve our products or make other recipes, strengthen our relationship

with suppliers and gain more customers.

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COMPANY DESCRIPTION

ABM Snack Haus is a new company that provides an extraordinary dishes and

mouth – watering foods . It is located in front of Nieves Villarica National High School

Zone 6 Brgy. Villarica Babak District, Island Garden City of Samal. We serve appetizing

and affordable treats like Puto Cheese , Panyam , Pan Cake. It is owned by ABM Class (S.Y.

2016 -2017) Jaime A. Abelis, Anthony I. Hembra, Raffy M. Lastimosa, Bennie Q. Monsanto,

Justine Nile F. Saldana , Ryan Jake C. Villacura , Jean L. Abatayo, Sheryl Ann R. Agohob,

Jasmay D. Bernales, Genivive C. Botron, Mary Jane J. Buagas, Jessa P. Canon, Jazel Jane M.

Dagpin, Jelly E. Damiano, Angel F. Del Campo, Charmaine Lou E. Del Pilar, Sheila Mae T.

Dizon, Kriseneth A. Fernandez, Keziah A. Gicain, Lianne Kaye F. Lacorte, Kyla M. Madera,

Charis T. Macla, Hezzel Mae C. Morales, Melona Jane R. Neri, Xyzelle Jane D. Panuncillion,

April Rose P. Paraojog, Jamaica C. Tabudin, Maricel D. Tero, Jessa Mae L. Tolentino and Joana

Mae L. Tolentino.

Additional owners (H.E. Class), Alvin B. Juliane, Wilmer B. Lorenzana, Abel G.

Marturillas, Ma. Katrina A. Armenio, Jemarie B. Calisagan, Hazel M. Camao, larabel F. Davin,

Gracell Ann B. Juntilla, Denny C. Lodripas, Grechen J. Matias, Mary Joy N. Margate and

Yzamae Pabilada.

The following are the ingredients of puto cheese; flour , sugar, baking powder , eggs ,

evaporated milk and water then for pancake we have all-purpose flour , baking powder ,

salt , white sugar , milk , eggs , butter melted and for panyam we have grinned rice and

sugar.
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We also set out free delivery services and orders and for more information please

contact us on 09460127937 or visit our website ABMFamilia on Facebook.

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PRODUCT/ SERVICE PLAN

In ABM Snack Haus, our products are puto cheese, pan cake and panyam. These products

can be served in any occasion. Our services only offer take out but we will also serve for delivery

orders.

Puto Cheese

Arguably the most popular “kakanin”, this steamed rice cake is traditionally white in colour,

although it can also be tinged green or purple to indicate that it’s been flavoured with pandan or

ube, respectively. Like the French banguette, it is sometimes eaten alongside savory viands, most

notably the dinuguan choice toppings for puto range from a single strip of cheese to a slice of

salted egg.

The word puto is derived from the Malay word puttu, which literally means “portioned”.

The regional variants of the steamed cake take their names from either their appearance of their

most notable feature. Puto bumbong, for example, is named after the chimney-like contraption

used to cook it, puto translate to “dry puto” is Spanish and bite-sized cake stuffed with a sweet

meat filling are called puto pao as a tribute to the Chinese meat bun that inspired their creation.

Puto Cheese

(p 1 and 2) http://www.pepper.ph/the-history-behind-7-of-our-favorite-kakanin
(pic) https://3airabagon,files.wordpress.com/2015/01/puto.jpg
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Pancake

A pancake, also known as hot cake or flapjack is a thin flat round cake from butter and

worked on a hot griddle of frying pan. In America, a raising agent is (typically baking powder).

They may be served at any time with variety of toppings or fillings including jam, fruit syrup,

chocolate chips or meat.

In America, they are typically considered to be a breakfast food. In Britain and the

Commonwealth, They are associated with Shrove Tuesday, commonly known as Pancake Day. In

England, there are pancakes races where people toss and flip their pancakes into the air before

crossing the finish line.

Pancake
Panyam

Panyam is one of the Muslim foods that is served during occasions such as, Ramadan, Eid’l

Ftr, Eid’l Adha, Puasa, weddings and etc. Although it is a Muslim food, it is also a food for

everyone because its ingredients are the same as the usual products that is sold.

Panyam

(p 1 and 2) https://prezi.com/m/kf3qyj9vj8p6/hotcake-history
(pic1) http://cookdiary.net/wp-content/uploads/images/Hotcakes_7645.jpg
(pic2) http://theweekenddispatch.com/wp-content/uploads/2012/10/tausug-feasts-panyam.jpg
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MARKETING PLAN

The style of advertising is through flyers, we can spread it to the Nieves Villarica High

School campus and even the community for them to know our business and in the flyers it includes

the name of the business, its location, the name of the product and contact number of our business

so they can communicate with us, ask questions for more information and they will know where

to order.

SWOT Analysis

Strength

The strength of our business are good services to our customers, affordable prices, many

customers and also it has a good taste.

Weaknesses

The weaknesses of our business are the competitors, less number of customers and the

location of the business because during weekends there are no classes so there are fewer customers

that will buy.

Opportunities

The opportunities of our business are to earn more profit, to improve the quality of products

and to have more customers.

Threats

The threats of our business are the less income, bad services and the competitors.
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However, our

Product

Our products are puto cheese, pancake and panyam.

Price

The prices are affordable for every customer.

Promotion

We promote our product through distributing flyers and sales talk.

Place

The location of our business is in front of the Nieves Villarica National High School.

People

The one who buys our product are students, teachers and citizens living nearby (children,

teenagers and adults).

Process

The process of this is how we will sell our product and then the procedures on how we will

make our product through cooking.

Physical Evidence

The customers will receive the product they will buy or order satisfactorily.
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OPERATIONS AND DEVELOPMENT PLAN

In building our business, the ABM Snack Haus, we will construct a stall and the total cost

for the materials is P800. After constructing the stall, we need to find our suppliers, where we can

get or who will provide the raw ingredients for our product. Second is the location, where we will

locate where we will cook our product. Third is personnel, how many staff are required for daily

operations and what are their duties. Fourth is the equipment, what tools and technologies are

needed to make our product faster and easier. Fifth is the shipping and fulfilment, it is where we

will be having our outline in handling all the deliveries on our orders. Sixth is the inventory, where

we will highlight how much we’ll keep on hand and where it will be stored. Last is the customer

support, it shows how support request, refunds, and customer complaints will be considered in our

business. We have to fulfil our operations in order to make our business known to the customers

or people, we must perform each operation to make our business faster and we must know abruptly

the complaints of the customer for us to change and make it better and assign the right persons on

the right job.uto Cheese

i
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Figure 1. Process of preparing puto cheese

Pan Cake

Mix the flour, sugar and baking

powder in a large bowl.

In another bowl, beat eggs with milk

and vanilla.

Add egg mixture to the flour and mix

until smooth.

Figure 2. Process of preparing pancake

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Panyam

Grind the rice and mix it with water.

Put the sugar on the mixed rice. Mix until it

colors brown.

Prepare the frying pan and put a small

amount of cooking oil.

Then cook it like you cook the pancake.

Figure 3. Process of preparing the panyam

MANAGEMENT TEAM

The owner of ABM Snack Haus is the ABM Class (S.Y. 2016-2017).

Organizational Chart
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Manager

Assitant
Manager

Manufacturing Sales Delivery Accounting

Department Department Department Department

Figure 4. Organizational Chart

CRITICAL RISK

The possible risks that our business might face are the following: the presence of

our competitors that may sell the same product ( panyam, puto cheese, hot cake) to us , the

cost of the product that we are going to sell (it is possible that some of the customer

might not agree to the prices that we may put) , the business might fail or experience
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bankruptcy because of the lack of the customers or the customer might not want the taste

of the product or they are not satisfied to the quality of the product and lastly if the capital

that we used will not return.

In order for the business not to face or avoid such risks, we need to ensure the quality and

credibility of the product that we will sell. The product must have its highest quality with

affordable price to maintain the highest value of customers. We must establish a very effective

service for the customer not to transfer to the other store or business that may sell the same product.

Lastly, we must be wise enough to handle the money for us not to experience overall loss.

OFFERING

Our products are puto cheese, pancake and panyam and these are the list of ingredients and

procedures.

Puto Cheese
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Yield: 40 pieces

Price: P 5

Ingredients: Unit Cost Total Cost

1 ½ kilos of flour P 40 P 60

1 cup sugar 10 10

1 tablespoon baking powder 5 5

3 eggs 7 21

6 ounces evaporated milk 30 30

½ cup water

2 tablespoons butter, melted 5 5

1 teaspoon vanilla extract 5 5

1 cup cheddar cheese, shredded 30 30

P 166

Equipment:

Mini puto molds, steamer, bowl, electric mixer or mixer, ladle

Procedures:
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1. Prepare lower part of steamer with water and bring to a boil.

2. In a large bowl, combine flour, sugar and baking powder. Mix well.

3. Add eggs one at a time and using an electric mixer, beat after each addition. Add milk and

beat until smooth. Add water and continue to beat until butter is thin and smooth. Add

butter and vanilla extract. Stir until well blundered. And ¾ of the cheese and stir until

combined.

4. Fill molds with butter up to ¾ full. Arrange molds in a single layer on steamer rack and

place over steamer. Low heat to medium and steam puto for about 8 to 10 minutes of until

toothpick inserted comes out clean. Turn off heat and top each puto with the remaining ¼

cup of cheese. Cover for about 11 minute to allow residual heat to melt cheese. Allow puto

to slightly cool before removing from molds.

Pancake

Yield: 40 pieces

Price: P 5

Ingredients: Unit Cost Total Cost

8 cups of all-purpose flour P 30 P 60

16 tablespoons sugar 10 10

6 tablespoons baking powder 5 5

2 large eggs 7 14

2 cups milk 40 40
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1 teaspoon vanilla 5 5

P 134

Equipments:

Frying pan, casserole, ladle

Procedures:

1. Mix the flour, sugar and baking powder in a large bowl.

2. In another bowl, beat eggs with milk and vanilla.

3. Add egg mixture to the flour and mix until smooth.

Panyam

Yield: 40 pieces

Price: P 10

Ingredients: Unit Cost Total Cost

3 kilos of rice P 50 P 150

1 ½ kilos of brown sugar 50 75

P 225

Equipments:

Frying pan, grinder, casserole, ladle

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Procedures:

1. Grind the rice and mix it with water.

2. Put the sugar on the mixed rice. Mix until it colors brown.

3. Prepare the frying pan and put a small amount of cooking oil.

4. Then cook it like you cook the pancake.

Table Summary

Raw Materials

Puto Cheese Unit Cost Total Cost Monthly Yearly

(20 days) (12 months)
1 ½ kilos of flour P 40 P 60

1 cup sugar 10 10

1 tablespoon baking powder 5 5

3 eggs 7 21

6 ounces evaporated milk 30 30

½ cup water

2 tablespoons butter, melted 5 5

1 teaspoon vanilla extract 5 5

1 cup cheddar cheese, shredded 30 30

Total Cost P 166 P 3 320 P 39 840

Pancake Unit Cost Total Cost Monthly Yearly

(20 days) (12 months)
8 cups of all-purpose flour P 30 P 60

16 tablespoons sugar 10 10

6 tablespoons baking powder 5 5

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2 large eggs 7 14

2 cups milk 37 64

1 teaspoon vanilla 5 5

Total Cost P 158 P 3 160 P 37 920

Panyam Unit Cost Total Cost Monthly Yearly

(20 days) (12 months)
3 kilos of rice P 50 P 150

1 ½ kilos of brown sugar 50 75

Total Cost P 225 P 4 500 P 54 000

Total Cost of Raw Materials P 131 760

Kitchen Utensils/Equipments

Rice Cooker P 800

Frying pan 400

Mini puto molds 70

Grinder 1 300

Casserole 300

Ladle 150

Electric Mixer 400

Bowls 500

Total Cost P 3 920

Projected Sales
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Daily Monthly Yearly

(20 days) (12 months)
Puto Cheese P 200 P 4 000 P 48 000

Pancake 200 4 000 48 000

Panyam 400 8 000 96 000

Total Sales P 192 000

License and Permit

Registration of name P 500

Business Permit 4 000

Mayor’s Permit 1 000

TIN/Certificate 500

Total P 6 000

Actual Sales

Marginal Profit

= Marginal Revenue – Marginal Cost

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= 241 – 184

= P 57

The marginal profit of ABM Snack Haus for one day (September 28, 2016) is P 57. This

illustrates that the marginal revenue is greater than the marginal cost.

EXIT STRATEGY

The time comes that we may not be able to pursue our business because we are

going to graduate, the exit strategies that we will do are: we can sell it to others who are
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interested in our business, we will continue our business in commission basis and we will

talk to the new owner for the further agreement.

FINANCIAL PLAN

ABM SNACK HAUS

Projected Balance Sheet
As of the Years 2016-2020
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Assets 2016 2017 2018 2019 2020

Cash P 10 000 P 20 000 P 30 000 P 40 000 P 50 000
Accounts Receivable 500 1 000 1 500 2 000 2 500
Kitchen Utensils 3 920 4 000 4 500 5 000 5 500
Raw materials 131 760 250 000 370 000 490 000 610 000
Total Assets: P 146 180 P 275 500 P 406 000 P 537 000 P 668 000

Liabilities
Accounts Payable P 3 000 P 3 500 P 4 000 P 4 500 P 5 000
Total Liabilities: P 3 000 P 3 500 P 4 000 P 4 500 P 5 000

Owner's Equity
Capital P 143 180 P 272 000 P 402 000 P 532 500 P 663 000
Total Owner's Equity: P 143 180 P 272 000 P 402 000 P 532 500 P 663 000

Total Liabilities and

P 146 180 P 275 500 P 406 000 P 537 000 P 668 000
Owner’s Equity

Debt Ratio

= Total Liabilities/ Total Assets

3 000
=
146 180

= 2.05%

The debt ratio is 2.05 % which means that the ABM Snack Haus has a very less amount of

debt for the beginning year.

ABM SNACK HAUS

Projected Income Statement
For the Years 2016-2020
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Revenues 2016 2017 2018 2019 2020

Sales P 192 000 P 250 000 P 350 000 P 450 000 P 550 000
Other Revenue 500 1 000 1 500 2 000 2 500
Total Revenues: P 192 500 P 251 000 P 351 500 P 452 000 P 552 500

Expenses
Cost of Goods Sold P 131 760 P 150 000 P 180 000 P 200 000 P 250 000
Rental 13 200 13 800 14 000 14 500 15 000
Transportation 580 600 630 650 680
Fuel, Oil and Lubricants 3 200 3 500 3 800 4 000 4 300
Water 960 1 000 1 200 1 500 1 800
Salary 8 400 9 000 9 500 10 000 10 500
License and Permit 6 000 7 000 8 000 9 000 10 000
Total Expenses: P 164 100 P 184 900 P 217 130 P 239 650 P 292 280

Net Income P 28 400 P 66 100 P 134 370 P 212 350 P 260 220

Return on Equity

= Net Income/ Owner’s Equity

28 400
=
143 180

= 19.84 %

The return on equity of the ABM Snack Haus is 19.84 % which means that there is a return

from the initial capital of the beginning year.

ABM SNACK HAUS

Statement of Cash Flow
For the Years 2016-2020
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Cash Flow from Operating Expenses: 2016 2017 2018 2019 2020
Received from Customers P 192 500 P 251 000 P 351 500 P 452 000 P 552 500
Payments for Expenses (32 340) (34 900) (37 130) (39 650) (42 280)
Payments for Shop Supplies (131 760) (150 000) (180 000) (200 000) (250 000)
Total: P 28 400 P 66 100 P 134 370 P 212 350 P 260 220

Cash Flows from Investing Activities:

Payment for Repair Equipments
Total:

Cash Flows from Financing Activities:

Received from Bank Loan
Received from ABM Investment P 143 180 P 272 000 P 402 000 P 532 500 P 663 000

Cash Withdraw by ABM Snack Haus ________ _________ _________ ________ _________
Total: P 143 180 P 272 000 P 402 000 P 532 500 P 663 000

Net Cash Inflow P 171 580 P 338 100 P 536 370 P 744 850 P 923 220

APPENDIX OF SUPPORTING DOCUMENTS

References:
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http://smallbusiness.chron.com/write-operations-development-plan-small-retail-business-

12099.html

http://www.pepper.ph/the-history-behind-7-of-our-favorite-kakanin

https://prezi.com/m/kf3qyj9vj8p6/hotcake-history

http://theweekenddispatch.com/wp-content/uploads/2012/10/tausug-feasts-panyam.jpg

http://cookdiary.net/wp-content/uploads/images/Hotcakes_7645.jpg

https://3airabagon,files.wordpress.com/2015/01/puto.jpg

Pictures:

ABM Class discussing the making of Business Plan

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ABM Class with their teacher, Mr. Zacarias Phala Jr., guiding the students to in making
the business plan

Mr. Zacarias Phala Jr. with his students (ABM Class) dividing the work in making the
business plan
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During the interview at Cram Bakeshop

about the license and permits
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Puto Cheese, the product that was sold by ABM Snack Haus

Person in the left is Mary Jane Buagas, the buyer, during the actual selling of the product
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ABM students with their Class Adviser and Entrepreneurship Teacher, Zacarias A. Phala
Jr., MBA